id	sid	tid	token	lemma	pos
ftr-435	1	1	professor	professor	NOUN
ftr-435	1	2	of	of	ADP
ftr-435	1	3	law	law	NOUN
ftr-435	1	4	,	,	PUNCT
ftr-435	1	5	university	university	PROPN
ftr-435	1	6	of	of	ADP
ftr-435	1	7	houston	houston	PROPN
ftr-435	1	8	law	law	NOUN
ftr-435	1	9	center	center	NOUN
ftr-435	1	10	.	.	PUNCT
ftr-435	2	1	*	*	PUNCT
ftr-435	2	2	*	*	PUNCT
ftr-435	2	3	clarence	clarence	PROPN
ftr-435	2	4	j.	j.	PROPN
ftr-435	2	5	teselle	teselle	PROPN
ftr-435	2	6	professor	professor	PROPN
ftr-435	2	7	of	of	ADP
ftr-435	2	8	law	law	NOUN
ftr-435	2	9	,	,	PUNCT
ftr-435	2	10	university	university	PROPN
ftr-435	2	11	of	of	ADP
ftr-435	2	12	florida	florida	PROPN
ftr-435	2	13	fredric	fredric	PROPN
ftr-435	2	14	g.	g.	PROPN
ftr-435	2	15	levin	levin	PROPN
ftr-435	2	16	college	college	PROPN
ftr-435	2	17	of	of	ADP
ftr-435	2	18	law	law	NOUN
ftr-435	2	19	.	.	PUNCT
ftr-435	3	1	627	627	NUM
ftr-435	3	2	florida	florida	PROPN
ftr-435	3	3	tax	tax	NOUN
ftr-435	3	4	review	review	NOUN
ftr-435	3	5	volume	volume	NOUN
ftr-435	3	6	5	5	NUM
ftr-435	3	7	2002	2002	NUM
ftr-435	3	8	special	special	ADJ
ftr-435	3	9	issue	issue	NOUN
ftr-435	3	10	recent	recent	ADJ
ftr-435	3	11	developments	development	NOUN
ftr-435	3	12	in	in	ADP
ftr-435	3	13	federal	federal	ADJ
ftr-435	3	14	income	income	NOUN
ftr-435	3	15	taxation	taxation	NOUN
ftr-435	3	16	:	:	PUNCT
ftr-435	3	17	the	the	DET
ftr-435	3	18	year	year	NOUN
ftr-435	3	19	2001	2001	NUM
ftr-435	3	20	ira	ira	PROPN
ftr-435	3	21	b.	b.	PROPN
ftr-435	3	22	shepard	shepard	PROPN
ftr-435	3	23	*	*	PROPN
ftr-435	3	24	martin	martin	PROPN
ftr-435	3	25	j.	j.	PROPN
ftr-435	3	26	mcmahon	mcmahon	PROPN
ftr-435	3	27	,	,	PUNCT
ftr-435	3	28	jr	jr	PROPN
ftr-435	3	29	.	.	PROPN
ftr-435	3	30	*	*	PUNCT
ftr-435	3	31	*	*	PUNCT
ftr-435	3	32	i.	i.	PROPN
ftr-435	3	33	accounting	accounting	PROPN
ftr-435	3	34	.	.	PUNCT
ftr-435	3	35	.	.	PUNCT
ftr-435	3	36	.	.	PUNCT
ftr-435	3	37	.	.	PUNCT
ftr-435	3	38	.	.	PUNCT
ftr-435	3	39	.	.	PUNCT
ftr-435	3	40	.	.	PUNCT
ftr-435	3	41	.	.	PUNCT
ftr-435	3	42	.	.	PUNCT
ftr-435	3	43	.	.	PUNCT
ftr-435	3	44	.	.	PUNCT
ftr-435	3	45	.	.	PUNCT
ftr-435	3	46	.	.	PUNCT
ftr-435	3	47	.	.	PUNCT
ftr-435	3	48	.	.	PUNCT
ftr-435	3	49	.	.	PUNCT
ftr-435	3	50	.	.	PUNCT
ftr-435	3	51	.	.	PUNCT
ftr-435	3	52	.	.	PUNCT
ftr-435	3	53	.	.	PUNCT
ftr-435	3	54	.	.	PUNCT
ftr-435	3	55	.	.	PUNCT
ftr-435	3	56	.	.	PUNCT
ftr-435	3	57	.	.	PUNCT
ftr-435	3	58	.	.	PUNCT
ftr-435	3	59	.	.	PUNCT
ftr-435	3	60	.	.	PUNCT
ftr-435	3	61	.	.	PUNCT
ftr-435	3	62	.	.	PUNCT
ftr-435	3	63	.	.	PUNCT
ftr-435	3	64	.	.	PUNCT
ftr-435	3	65	.	.	PUNCT
ftr-435	3	66	.	.	PUNCT
ftr-435	3	67	.	.	PUNCT
ftr-435	3	68	.	.	PUNCT
ftr-435	3	69	.	.	PUNCT
ftr-435	3	70	.	.	PUNCT
ftr-435	3	71	.	.	PUNCT
ftr-435	3	72	.	.	PUNCT
ftr-435	4	1	629	629	NUM
ftr-435	4	2	a.	a.	NOUN
ftr-435	4	3	accounting	accounting	NOUN
ftr-435	4	4	methods	method	NOUN
ftr-435	4	5	.	.	PUNCT
ftr-435	4	6	.	.	PUNCT
ftr-435	4	7	.	.	PUNCT
ftr-435	4	8	.	.	PUNCT
ftr-435	4	9	.	.	PUNCT
ftr-435	4	10	.	.	PUNCT
ftr-435	4	11	.	.	PUNCT
ftr-435	4	12	.	.	PUNCT
ftr-435	4	13	.	.	PUNCT
ftr-435	4	14	.	.	PUNCT
ftr-435	4	15	.	.	PUNCT
ftr-435	4	16	.	.	PUNCT
ftr-435	4	17	.	.	PUNCT
ftr-435	4	18	.	.	PUNCT
ftr-435	4	19	.	.	PUNCT
ftr-435	4	20	.	.	PUNCT
ftr-435	4	21	.	.	PUNCT
ftr-435	4	22	.	.	PUNCT
ftr-435	4	23	.	.	PUNCT
ftr-435	4	24	.	.	PUNCT
ftr-435	4	25	.	.	PUNCT
ftr-435	4	26	.	.	PUNCT
ftr-435	4	27	.	.	PUNCT
ftr-435	4	28	.	.	PUNCT
ftr-435	4	29	.	.	PUNCT
ftr-435	4	30	.	.	PUNCT
ftr-435	4	31	.	.	PUNCT
ftr-435	4	32	.	.	PUNCT
ftr-435	5	1	629	629	NUM
ftr-435	5	2	b.	b.	NOUN
ftr-435	5	3	inventories	inventory	NOUN
ftr-435	5	4	.	.	PUNCT
ftr-435	5	5	.	.	PUNCT
ftr-435	5	6	.	.	PUNCT
ftr-435	5	7	.	.	PUNCT
ftr-435	5	8	.	.	PUNCT
ftr-435	5	9	.	.	PUNCT
ftr-435	5	10	.	.	PUNCT
ftr-435	5	11	.	.	PUNCT
ftr-435	5	12	.	.	PUNCT
ftr-435	5	13	.	.	PUNCT
ftr-435	5	14	.	.	PUNCT
ftr-435	5	15	.	.	PUNCT
ftr-435	5	16	.	.	PUNCT
ftr-435	5	17	.	.	PUNCT
ftr-435	5	18	.	.	PUNCT
ftr-435	5	19	.	.	PUNCT
ftr-435	5	20	.	.	PUNCT
ftr-435	5	21	.	.	PUNCT
ftr-435	5	22	.	.	PUNCT
ftr-435	5	23	.	.	PUNCT
ftr-435	5	24	.	.	PUNCT
ftr-435	5	25	.	.	PUNCT
ftr-435	5	26	.	.	PUNCT
ftr-435	5	27	.	.	PUNCT
ftr-435	5	28	.	.	PUNCT
ftr-435	5	29	.	.	PUNCT
ftr-435	5	30	.	.	PUNCT
ftr-435	5	31	.	.	PUNCT
ftr-435	5	32	.	.	PUNCT
ftr-435	5	33	.	.	PUNCT
ftr-435	5	34	.	.	PUNCT
ftr-435	5	35	.	.	PUNCT
ftr-435	5	36	.	.	PUNCT
ftr-435	5	37	.	.	PUNCT
ftr-435	5	38	.	.	PUNCT
ftr-435	6	1	631	631	NUM
ftr-435	6	2	c.	c.	PROPN
ftr-435	6	3	installment	installment	NOUN
ftr-435	6	4	method	method	NOUN
ftr-435	6	5	.	.	PUNCT
ftr-435	6	6	.	.	PUNCT
ftr-435	6	7	.	.	PUNCT
ftr-435	6	8	.	.	PUNCT
ftr-435	6	9	.	.	PUNCT
ftr-435	6	10	.	.	PUNCT
ftr-435	6	11	.	.	PUNCT
ftr-435	6	12	.	.	PUNCT
ftr-435	6	13	.	.	PUNCT
ftr-435	6	14	.	.	PUNCT
ftr-435	6	15	.	.	PUNCT
ftr-435	6	16	.	.	PUNCT
ftr-435	6	17	.	.	PUNCT
ftr-435	6	18	.	.	PUNCT
ftr-435	6	19	.	.	PUNCT
ftr-435	6	20	.	.	PUNCT
ftr-435	6	21	.	.	PUNCT
ftr-435	6	22	.	.	PUNCT
ftr-435	6	23	.	.	PUNCT
ftr-435	6	24	.	.	PUNCT
ftr-435	6	25	.	.	PUNCT
ftr-435	6	26	.	.	PUNCT
ftr-435	6	27	.	.	PUNCT
ftr-435	6	28	.	.	PUNCT
ftr-435	6	29	.	.	PUNCT
ftr-435	6	30	.	.	PUNCT
ftr-435	6	31	.	.	PUNCT
ftr-435	6	32	.	.	PUNCT
ftr-435	6	33	.	.	PUNCT
ftr-435	7	1	635	635	NUM
ftr-435	7	2	d.	d.	PROPN
ftr-435	7	3	year	year	NOUN
ftr-435	7	4	of	of	ADP
ftr-435	7	5	receipt	receipt	NOUN
ftr-435	7	6	or	or	CCONJ
ftr-435	7	7	deduction	deduction	NOUN
ftr-435	7	8	.	.	PUNCT
ftr-435	7	9	.	.	PUNCT
ftr-435	7	10	.	.	PUNCT
ftr-435	7	11	.	.	PUNCT
ftr-435	7	12	.	.	PUNCT
ftr-435	7	13	.	.	PUNCT
ftr-435	7	14	.	.	PUNCT
ftr-435	7	15	.	.	PUNCT
ftr-435	7	16	.	.	PUNCT
ftr-435	7	17	.	.	PUNCT
ftr-435	7	18	.	.	PUNCT
ftr-435	7	19	.	.	PUNCT
ftr-435	7	20	.	.	PUNCT
ftr-435	7	21	.	.	PUNCT
ftr-435	7	22	.	.	PUNCT
ftr-435	7	23	.	.	PUNCT
ftr-435	7	24	.	.	PUNCT
ftr-435	7	25	.	.	PUNCT
ftr-435	7	26	.	.	PUNCT
ftr-435	7	27	.	.	PUNCT
ftr-435	7	28	.	.	PUNCT
ftr-435	8	1	636	636	NUM
ftr-435	8	2	ii	ii	NOUN
ftr-435	8	3	.	.	PUNCT
ftr-435	8	4	business	business	NOUN
ftr-435	8	5	income	income	NOUN
ftr-435	8	6	and	and	CCONJ
ftr-435	8	7	deductions	deduction	NOUN
ftr-435	8	8	.	.	PUNCT
ftr-435	8	9	.	.	PUNCT
ftr-435	8	10	.	.	PUNCT
ftr-435	8	11	.	.	PUNCT
ftr-435	8	12	.	.	PUNCT
ftr-435	8	13	.	.	PUNCT
ftr-435	8	14	.	.	PUNCT
ftr-435	8	15	.	.	PUNCT
ftr-435	8	16	.	.	PUNCT
ftr-435	8	17	.	.	PUNCT
ftr-435	8	18	.	.	PUNCT
ftr-435	8	19	.	.	PUNCT
ftr-435	8	20	.	.	PUNCT
ftr-435	8	21	.	.	PUNCT
ftr-435	8	22	.	.	PUNCT
ftr-435	8	23	.	.	PUNCT
ftr-435	8	24	.	.	PUNCT
ftr-435	8	25	.	.	PUNCT
ftr-435	8	26	.	.	PUNCT
ftr-435	8	27	.	.	PUNCT
ftr-435	9	1	638	638	NUM
ftr-435	9	2	a.	a.	NOUN
ftr-435	9	3	income	income	NOUN
ftr-435	9	4	.	.	PUNCT
ftr-435	9	5	.	.	PUNCT
ftr-435	9	6	.	.	PUNCT
ftr-435	9	7	.	.	PUNCT
ftr-435	9	8	.	.	PUNCT
ftr-435	9	9	.	.	PUNCT
ftr-435	9	10	.	.	PUNCT
ftr-435	9	11	.	.	PUNCT
ftr-435	9	12	.	.	PUNCT
ftr-435	9	13	.	.	PUNCT
ftr-435	9	14	.	.	PUNCT
ftr-435	9	15	.	.	PUNCT
ftr-435	9	16	.	.	PUNCT
ftr-435	9	17	.	.	PUNCT
ftr-435	9	18	.	.	PUNCT
ftr-435	9	19	.	.	PUNCT
ftr-435	9	20	.	.	PUNCT
ftr-435	9	21	.	.	PUNCT
ftr-435	9	22	.	.	PUNCT
ftr-435	9	23	.	.	PUNCT
ftr-435	9	24	.	.	PUNCT
ftr-435	9	25	.	.	PUNCT
ftr-435	9	26	.	.	PUNCT
ftr-435	9	27	.	.	PUNCT
ftr-435	9	28	.	.	PUNCT
ftr-435	9	29	.	.	PUNCT
ftr-435	9	30	.	.	PUNCT
ftr-435	9	31	.	.	PUNCT
ftr-435	9	32	.	.	PUNCT
ftr-435	9	33	.	.	PUNCT
ftr-435	9	34	.	.	PUNCT
ftr-435	9	35	.	.	PUNCT
ftr-435	9	36	.	.	PUNCT
ftr-435	9	37	.	.	PUNCT
ftr-435	9	38	.	.	PUNCT
ftr-435	9	39	.	.	PUNCT
ftr-435	9	40	.	.	PUNCT
ftr-435	9	41	.	.	PUNCT
ftr-435	10	1	638	638	NUM
ftr-435	10	2	b.	b.	NOUN
ftr-435	10	3	deductible	deductible	ADJ
ftr-435	10	4	expenses	expense	NOUN
ftr-435	10	5	versus	versus	ADP
ftr-435	10	6	capitalization	capitalization	NOUN
ftr-435	10	7	.	.	PUNCT
ftr-435	10	8	.	.	PUNCT
ftr-435	10	9	.	.	PUNCT
ftr-435	10	10	.	.	PUNCT
ftr-435	10	11	.	.	PUNCT
ftr-435	10	12	.	.	PUNCT
ftr-435	10	13	.	.	PUNCT
ftr-435	10	14	.	.	PUNCT
ftr-435	10	15	.	.	PUNCT
ftr-435	11	1	.	.	PUNCT
ftr-435	12	1	640	640	NUM
ftr-435	12	2	c.	c.	PROPN
ftr-435	12	3	reasonable	reasonable	ADJ
ftr-435	12	4	compensation	compensation	NOUN
ftr-435	12	5	.	.	PUNCT
ftr-435	12	6	.	.	PUNCT
ftr-435	12	7	.	.	PUNCT
ftr-435	12	8	.	.	PUNCT
ftr-435	12	9	.	.	PUNCT
ftr-435	12	10	.	.	PUNCT
ftr-435	12	11	.	.	PUNCT
ftr-435	12	12	.	.	PUNCT
ftr-435	12	13	.	.	PUNCT
ftr-435	12	14	.	.	PUNCT
ftr-435	12	15	.	.	PUNCT
ftr-435	12	16	.	.	PUNCT
ftr-435	12	17	.	.	PUNCT
ftr-435	12	18	.	.	PUNCT
ftr-435	12	19	.	.	PUNCT
ftr-435	12	20	.	.	PUNCT
ftr-435	12	21	.	.	PUNCT
ftr-435	12	22	.	.	PUNCT
ftr-435	12	23	.	.	PUNCT
ftr-435	12	24	.	.	PUNCT
ftr-435	12	25	.	.	PUNCT
ftr-435	12	26	.	.	PUNCT
ftr-435	12	27	.	.	PUNCT
ftr-435	13	1	646	646	NUM
ftr-435	13	2	d.	d.	PROPN
ftr-435	13	3	miscellaneous	miscellaneous	ADJ
ftr-435	13	4	expenses	expense	NOUN
ftr-435	13	5	.	.	PUNCT
ftr-435	13	6	.	.	PUNCT
ftr-435	13	7	.	.	PUNCT
ftr-435	13	8	.	.	PUNCT
ftr-435	13	9	.	.	PUNCT
ftr-435	13	10	.	.	PUNCT
ftr-435	13	11	.	.	PUNCT
ftr-435	13	12	.	.	PUNCT
ftr-435	13	13	.	.	PUNCT
ftr-435	13	14	.	.	PUNCT
ftr-435	13	15	.	.	PUNCT
ftr-435	13	16	.	.	PUNCT
ftr-435	13	17	.	.	PUNCT
ftr-435	13	18	.	.	PUNCT
ftr-435	13	19	.	.	PUNCT
ftr-435	13	20	.	.	PUNCT
ftr-435	13	21	.	.	PUNCT
ftr-435	13	22	.	.	PUNCT
ftr-435	13	23	.	.	PUNCT
ftr-435	13	24	.	.	PUNCT
ftr-435	13	25	.	.	PUNCT
ftr-435	13	26	.	.	PUNCT
ftr-435	13	27	.	.	PUNCT
ftr-435	13	28	.	.	PUNCT
ftr-435	13	29	.	.	PUNCT
ftr-435	14	1	648	648	NUM
ftr-435	14	2	e.	e.	PROPN
ftr-435	14	3	depreciation	depreciation	NOUN
ftr-435	14	4	and	and	CCONJ
ftr-435	14	5	amortization	amortization	NOUN
ftr-435	14	6	.	.	PUNCT
ftr-435	14	7	.	.	PUNCT
ftr-435	14	8	.	.	PUNCT
ftr-435	14	9	.	.	PUNCT
ftr-435	14	10	.	.	PUNCT
ftr-435	14	11	.	.	PUNCT
ftr-435	14	12	.	.	PUNCT
ftr-435	14	13	.	.	PUNCT
ftr-435	14	14	.	.	PUNCT
ftr-435	14	15	.	.	PUNCT
ftr-435	14	16	.	.	PUNCT
ftr-435	14	17	.	.	PUNCT
ftr-435	14	18	.	.	PUNCT
ftr-435	14	19	.	.	PUNCT
ftr-435	14	20	.	.	PUNCT
ftr-435	14	21	.	.	PUNCT
ftr-435	14	22	.	.	PUNCT
ftr-435	14	23	.	.	PUNCT
ftr-435	14	24	.	.	PUNCT
ftr-435	15	1	652	652	NUM
ftr-435	15	2	f.	f.	PROPN
ftr-435	15	3	credits	credit	NOUN
ftr-435	15	4	.	.	PUNCT
ftr-435	15	5	.	.	PUNCT
ftr-435	15	6	.	.	PUNCT
ftr-435	15	7	.	.	PUNCT
ftr-435	15	8	.	.	PUNCT
ftr-435	15	9	.	.	PUNCT
ftr-435	15	10	.	.	PUNCT
ftr-435	15	11	.	.	PUNCT
ftr-435	15	12	.	.	PUNCT
ftr-435	15	13	.	.	PUNCT
ftr-435	15	14	.	.	PUNCT
ftr-435	15	15	.	.	PUNCT
ftr-435	15	16	.	.	PUNCT
ftr-435	15	17	.	.	PUNCT
ftr-435	15	18	.	.	PUNCT
ftr-435	15	19	.	.	PUNCT
ftr-435	15	20	.	.	PUNCT
ftr-435	15	21	.	.	PUNCT
ftr-435	15	22	.	.	PUNCT
ftr-435	15	23	.	.	PUNCT
ftr-435	15	24	.	.	PUNCT
ftr-435	15	25	.	.	PUNCT
ftr-435	15	26	.	.	PUNCT
ftr-435	15	27	.	.	PUNCT
ftr-435	15	28	.	.	PUNCT
ftr-435	15	29	.	.	PUNCT
ftr-435	15	30	.	.	PUNCT
ftr-435	15	31	.	.	PUNCT
ftr-435	15	32	.	.	PUNCT
ftr-435	15	33	.	.	PUNCT
ftr-435	15	34	.	.	PUNCT
ftr-435	15	35	.	.	PUNCT
ftr-435	15	36	.	.	PUNCT
ftr-435	15	37	.	.	PUNCT
ftr-435	15	38	.	.	PUNCT
ftr-435	15	39	.	.	PUNCT
ftr-435	15	40	.	.	PUNCT
ftr-435	15	41	.	.	PUNCT
ftr-435	16	1	653	653	NUM
ftr-435	16	2	g.	g.	NOUN
ftr-435	16	3	natural	natural	ADJ
ftr-435	16	4	resources	resource	NOUN
ftr-435	16	5	deductions	deduction	NOUN
ftr-435	16	6	&	&	CCONJ
ftr-435	16	7	credits	credit	NOUN
ftr-435	16	8	.	.	PUNCT
ftr-435	16	9	.	.	PUNCT
ftr-435	16	10	.	.	PUNCT
ftr-435	16	11	.	.	PUNCT
ftr-435	16	12	.	.	PUNCT
ftr-435	16	13	.	.	PUNCT
ftr-435	16	14	.	.	PUNCT
ftr-435	16	15	.	.	PUNCT
ftr-435	16	16	.	.	PUNCT
ftr-435	16	17	.	.	PUNCT
ftr-435	16	18	.	.	PUNCT
ftr-435	17	1	657	657	NUM
ftr-435	17	2	h.	h.	NOUN
ftr-435	17	3	loss	loss	NOUN
ftr-435	17	4	transactions	transaction	NOUN
ftr-435	17	5	,	,	PUNCT
ftr-435	17	6	bad	bad	ADJ
ftr-435	17	7	debts	debt	NOUN
ftr-435	17	8	and	and	CCONJ
ftr-435	17	9	nols	nol	NOUN
ftr-435	17	10	.	.	PUNCT
ftr-435	17	11	.	.	PUNCT
ftr-435	17	12	.	.	PUNCT
ftr-435	17	13	.	.	PUNCT
ftr-435	17	14	.	.	PUNCT
ftr-435	17	15	.	.	PUNCT
ftr-435	17	16	.	.	PUNCT
ftr-435	17	17	.	.	PUNCT
ftr-435	17	18	.	.	PUNCT
ftr-435	17	19	.	.	PUNCT
ftr-435	17	20	.	.	PUNCT
ftr-435	17	21	.	.	PUNCT
ftr-435	18	1	661	661	NUM
ftr-435	18	2	i.	i.	NOUN
ftr-435	18	3	at	at	ADP
ftr-435	18	4	-	-	PUNCT
ftr-435	18	5	risk	risk	NOUN
ftr-435	18	6	and	and	CCONJ
ftr-435	18	7	passive	passive	ADJ
ftr-435	18	8	activity	activity	NOUN
ftr-435	18	9	losses	loss	NOUN
ftr-435	18	10	.	.	PUNCT
ftr-435	18	11	.	.	PUNCT
ftr-435	18	12	.	.	PUNCT
ftr-435	18	13	.	.	PUNCT
ftr-435	18	14	.	.	PUNCT
ftr-435	18	15	.	.	PUNCT
ftr-435	18	16	.	.	PUNCT
ftr-435	18	17	.	.	PUNCT
ftr-435	18	18	.	.	PUNCT
ftr-435	18	19	.	.	PUNCT
ftr-435	18	20	.	.	PUNCT
ftr-435	18	21	.	.	PUNCT
ftr-435	18	22	.	.	PUNCT
ftr-435	18	23	.	.	PUNCT
ftr-435	18	24	.	.	PUNCT
ftr-435	19	1	.	.	PUNCT
ftr-435	20	1	663	663	NUM
ftr-435	20	2	iii	iii	NOUN
ftr-435	20	3	.	.	PUNCT
ftr-435	20	4	investment	investment	NOUN
ftr-435	20	5	gain	gain	NOUN
ftr-435	20	6	.	.	PUNCT
ftr-435	20	7	.	.	PUNCT
ftr-435	20	8	.	.	PUNCT
ftr-435	20	9	.	.	PUNCT
ftr-435	20	10	.	.	PUNCT
ftr-435	20	11	.	.	PUNCT
ftr-435	20	12	.	.	PUNCT
ftr-435	20	13	.	.	PUNCT
ftr-435	20	14	.	.	PUNCT
ftr-435	20	15	.	.	PUNCT
ftr-435	20	16	.	.	PUNCT
ftr-435	20	17	.	.	PUNCT
ftr-435	20	18	.	.	PUNCT
ftr-435	20	19	.	.	PUNCT
ftr-435	20	20	.	.	PUNCT
ftr-435	20	21	.	.	PUNCT
ftr-435	20	22	.	.	PUNCT
ftr-435	20	23	.	.	PUNCT
ftr-435	20	24	.	.	PUNCT
ftr-435	20	25	.	.	PUNCT
ftr-435	20	26	.	.	PUNCT
ftr-435	20	27	.	.	PUNCT
ftr-435	20	28	.	.	PUNCT
ftr-435	20	29	.	.	PUNCT
ftr-435	20	30	.	.	PUNCT
ftr-435	20	31	.	.	PUNCT
ftr-435	20	32	.	.	PUNCT
ftr-435	20	33	.	.	PUNCT
ftr-435	20	34	.	.	PUNCT
ftr-435	20	35	.	.	PUNCT
ftr-435	20	36	.	.	PUNCT
ftr-435	20	37	.	.	PUNCT
ftr-435	20	38	.	.	PUNCT
ftr-435	20	39	.	.	PUNCT
ftr-435	20	40	.	.	PUNCT
ftr-435	21	1	665	665	NUM
ftr-435	21	2	a.	a.	NOUN
ftr-435	21	3	capital	capital	NOUN
ftr-435	21	4	gain	gain	NOUN
ftr-435	21	5	and	and	CCONJ
ftr-435	21	6	loss	loss	NOUN
ftr-435	21	7	.	.	PUNCT
ftr-435	21	8	.	.	PUNCT
ftr-435	21	9	.	.	PUNCT
ftr-435	21	10	.	.	PUNCT
ftr-435	21	11	.	.	PUNCT
ftr-435	21	12	.	.	PUNCT
ftr-435	21	13	.	.	PUNCT
ftr-435	21	14	.	.	PUNCT
ftr-435	21	15	.	.	PUNCT
ftr-435	21	16	.	.	PUNCT
ftr-435	21	17	.	.	PUNCT
ftr-435	21	18	.	.	PUNCT
ftr-435	21	19	.	.	PUNCT
ftr-435	21	20	.	.	PUNCT
ftr-435	21	21	.	.	PUNCT
ftr-435	21	22	.	.	PUNCT
ftr-435	21	23	.	.	PUNCT
ftr-435	21	24	.	.	PUNCT
ftr-435	21	25	.	.	PUNCT
ftr-435	21	26	.	.	PUNCT
ftr-435	21	27	.	.	PUNCT
ftr-435	21	28	.	.	PUNCT
ftr-435	21	29	.	.	PUNCT
ftr-435	21	30	.	.	PUNCT
ftr-435	21	31	.	.	PUNCT
ftr-435	21	32	.	.	PUNCT
ftr-435	22	1	665	665	NUM
ftr-435	22	2	b.	b.	NOUN
ftr-435	22	3	interest	interest	NOUN
ftr-435	22	4	.	.	PUNCT
ftr-435	22	5	.	.	PUNCT
ftr-435	22	6	.	.	PUNCT
ftr-435	22	7	.	.	PUNCT
ftr-435	22	8	.	.	PUNCT
ftr-435	22	9	.	.	PUNCT
ftr-435	22	10	.	.	PUNCT
ftr-435	22	11	.	.	PUNCT
ftr-435	22	12	.	.	PUNCT
ftr-435	22	13	.	.	PUNCT
ftr-435	22	14	.	.	PUNCT
ftr-435	22	15	.	.	PUNCT
ftr-435	22	16	.	.	PUNCT
ftr-435	22	17	.	.	PUNCT
ftr-435	22	18	.	.	PUNCT
ftr-435	22	19	.	.	PUNCT
ftr-435	22	20	.	.	PUNCT
ftr-435	22	21	.	.	PUNCT
ftr-435	22	22	.	.	PUNCT
ftr-435	22	23	.	.	PUNCT
ftr-435	22	24	.	.	PUNCT
ftr-435	22	25	.	.	PUNCT
ftr-435	22	26	.	.	PUNCT
ftr-435	22	27	.	.	PUNCT
ftr-435	22	28	.	.	PUNCT
ftr-435	22	29	.	.	PUNCT
ftr-435	22	30	.	.	PUNCT
ftr-435	22	31	.	.	PUNCT
ftr-435	22	32	.	.	PUNCT
ftr-435	22	33	.	.	PUNCT
ftr-435	22	34	.	.	PUNCT
ftr-435	22	35	.	.	PUNCT
ftr-435	22	36	.	.	PUNCT
ftr-435	22	37	.	.	PUNCT
ftr-435	22	38	.	.	PUNCT
ftr-435	22	39	.	.	PUNCT
ftr-435	22	40	.	.	PUNCT
ftr-435	22	41	.	.	PUNCT
ftr-435	23	1	670	670	NUM
ftr-435	23	2	c.	c.	PROPN
ftr-435	23	3	section	section	NOUN
ftr-435	23	4	1031	1031	NUM
ftr-435	23	5	.	.	PUNCT
ftr-435	23	6	.	.	PUNCT
ftr-435	23	7	.	.	PUNCT
ftr-435	23	8	.	.	PUNCT
ftr-435	23	9	.	.	PUNCT
ftr-435	23	10	.	.	PUNCT
ftr-435	23	11	.	.	PUNCT
ftr-435	23	12	.	.	PUNCT
ftr-435	23	13	.	.	PUNCT
ftr-435	23	14	.	.	PUNCT
ftr-435	23	15	.	.	PUNCT
ftr-435	23	16	.	.	PUNCT
ftr-435	23	17	.	.	PUNCT
ftr-435	23	18	.	.	PUNCT
ftr-435	23	19	.	.	PUNCT
ftr-435	23	20	.	.	PUNCT
ftr-435	23	21	.	.	PUNCT
ftr-435	23	22	.	.	PUNCT
ftr-435	23	23	.	.	PUNCT
ftr-435	23	24	.	.	PUNCT
ftr-435	23	25	.	.	PUNCT
ftr-435	23	26	.	.	PUNCT
ftr-435	23	27	.	.	PUNCT
ftr-435	23	28	.	.	PUNCT
ftr-435	23	29	.	.	PUNCT
ftr-435	23	30	.	.	PUNCT
ftr-435	23	31	.	.	PUNCT
ftr-435	23	32	.	.	PUNCT
ftr-435	23	33	.	.	PUNCT
ftr-435	23	34	.	.	PUNCT
ftr-435	23	35	.	.	PUNCT
ftr-435	23	36	.	.	PUNCT
ftr-435	23	37	.	.	PUNCT
ftr-435	23	38	.	.	PUNCT
ftr-435	24	1	671	671	NUM
ftr-435	24	2	d.	d.	PROPN
ftr-435	24	3	section	section	NOUN
ftr-435	24	4	1041	1041	NUM
ftr-435	24	5	.	.	PUNCT
ftr-435	24	6	.	.	PUNCT
ftr-435	24	7	.	.	PUNCT
ftr-435	24	8	.	.	PUNCT
ftr-435	24	9	.	.	PUNCT
ftr-435	24	10	.	.	PUNCT
ftr-435	24	11	.	.	PUNCT
ftr-435	24	12	.	.	PUNCT
ftr-435	24	13	.	.	PUNCT
ftr-435	24	14	.	.	PUNCT
ftr-435	24	15	.	.	PUNCT
ftr-435	24	16	.	.	PUNCT
ftr-435	24	17	.	.	PUNCT
ftr-435	24	18	.	.	PUNCT
ftr-435	24	19	.	.	PUNCT
ftr-435	24	20	.	.	PUNCT
ftr-435	24	21	.	.	PUNCT
ftr-435	24	22	.	.	PUNCT
ftr-435	24	23	.	.	PUNCT
ftr-435	24	24	.	.	PUNCT
ftr-435	24	25	.	.	PUNCT
ftr-435	24	26	.	.	PUNCT
ftr-435	24	27	.	.	PUNCT
ftr-435	24	28	.	.	PUNCT
ftr-435	24	29	.	.	PUNCT
ftr-435	24	30	.	.	PUNCT
ftr-435	24	31	.	.	PUNCT
ftr-435	24	32	.	.	PUNCT
ftr-435	24	33	.	.	PUNCT
ftr-435	24	34	.	.	PUNCT
ftr-435	24	35	.	.	PUNCT
ftr-435	24	36	.	.	PUNCT
ftr-435	24	37	.	.	PUNCT
ftr-435	25	1	.	.	PUNCT
ftr-435	26	1	672	672	NUM
ftr-435	26	2	iv	iv	NUM
ftr-435	26	3	.	.	PUNCT
ftr-435	26	4	compensation	compensation	NOUN
ftr-435	26	5	issues	issue	NOUN
ftr-435	26	6	.	.	PUNCT
ftr-435	26	7	.	.	PUNCT
ftr-435	26	8	.	.	PUNCT
ftr-435	26	9	.	.	PUNCT
ftr-435	26	10	.	.	PUNCT
ftr-435	26	11	.	.	PUNCT
ftr-435	26	12	.	.	PUNCT
ftr-435	26	13	.	.	PUNCT
ftr-435	26	14	.	.	PUNCT
ftr-435	26	15	.	.	PUNCT
ftr-435	26	16	.	.	PUNCT
ftr-435	26	17	.	.	PUNCT
ftr-435	26	18	.	.	PUNCT
ftr-435	26	19	.	.	PUNCT
ftr-435	26	20	.	.	PUNCT
ftr-435	26	21	.	.	PUNCT
ftr-435	26	22	.	.	PUNCT
ftr-435	26	23	.	.	PUNCT
ftr-435	26	24	.	.	PUNCT
ftr-435	26	25	.	.	PUNCT
ftr-435	26	26	.	.	PUNCT
ftr-435	26	27	.	.	PUNCT
ftr-435	26	28	.	.	PUNCT
ftr-435	26	29	.	.	PUNCT
ftr-435	26	30	.	.	PUNCT
ftr-435	26	31	.	.	PUNCT
ftr-435	26	32	.	.	PUNCT
ftr-435	26	33	.	.	PUNCT
ftr-435	26	34	.	.	PUNCT
ftr-435	26	35	.	.	PUNCT
ftr-435	27	1	.	.	PUNCT
ftr-435	28	1	678	678	NUM
ftr-435	28	2	a.	a.	NOUN
ftr-435	28	3	employee	employee	NOUN
ftr-435	28	4	compensation	compensation	NOUN
ftr-435	28	5	:	:	PUNCT
ftr-435	28	6	fringe	fringe	NOUN
ftr-435	28	7	benefits	benefit	NOUN
ftr-435	28	8	and	and	CCONJ
ftr-435	28	9	qualified	qualified	ADJ
ftr-435	28	10	plans	plan	NOUN
ftr-435	28	11	.	.	PUNCT
ftr-435	28	12	.	.	PUNCT
ftr-435	28	13	.	.	PUNCT
ftr-435	28	14	.	.	PUNCT
ftr-435	28	15	.	.	PUNCT
ftr-435	28	16	.	.	PUNCT
ftr-435	28	17	.	.	PUNCT
ftr-435	28	18	.	.	PUNCT
ftr-435	28	19	.	.	PUNCT
ftr-435	28	20	.	.	PUNCT
ftr-435	28	21	.	.	PUNCT
ftr-435	28	22	.	.	PUNCT
ftr-435	28	23	.	.	PUNCT
ftr-435	28	24	.	.	PUNCT
ftr-435	28	25	.	.	PUNCT
ftr-435	28	26	.	.	PUNCT
ftr-435	28	27	.	.	PUNCT
ftr-435	28	28	.	.	PUNCT
ftr-435	28	29	.	.	PUNCT
ftr-435	28	30	.	.	PUNCT
ftr-435	28	31	.	.	PUNCT
ftr-435	28	32	.	.	PUNCT
ftr-435	28	33	.	.	PUNCT
ftr-435	28	34	.	.	PUNCT
ftr-435	28	35	.	.	PUNCT
ftr-435	28	36	.	.	PUNCT
ftr-435	28	37	.	.	PUNCT
ftr-435	28	38	.	.	PUNCT
ftr-435	28	39	.	.	PUNCT
ftr-435	28	40	.	.	PUNCT
ftr-435	28	41	.	.	PUNCT
ftr-435	28	42	.	.	PUNCT
ftr-435	28	43	.	.	PUNCT
ftr-435	28	44	.	.	PUNCT
ftr-435	28	45	.	.	PUNCT
ftr-435	28	46	.	.	PUNCT
ftr-435	28	47	.	.	PUNCT
ftr-435	28	48	.	.	PUNCT
ftr-435	28	49	.	.	PUNCT
ftr-435	29	1	678	678	NUM
ftr-435	29	2	b.	b.	PROPN
ftr-435	29	3	section	section	NOUN
ftr-435	29	4	83	83	NUM
ftr-435	29	5	and	and	CCONJ
ftr-435	29	6	stock	stock	NOUN
ftr-435	29	7	options	option	NOUN
ftr-435	29	8	.	.	PUNCT
ftr-435	29	9	.	.	PUNCT
ftr-435	29	10	.	.	PUNCT
ftr-435	29	11	.	.	PUNCT
ftr-435	29	12	.	.	PUNCT
ftr-435	29	13	.	.	PUNCT
ftr-435	29	14	.	.	PUNCT
ftr-435	29	15	.	.	PUNCT
ftr-435	29	16	.	.	PUNCT
ftr-435	29	17	.	.	PUNCT
ftr-435	29	18	.	.	PUNCT
ftr-435	29	19	.	.	PUNCT
ftr-435	29	20	.	.	PUNCT
ftr-435	29	21	.	.	PUNCT
ftr-435	29	22	.	.	PUNCT
ftr-435	29	23	.	.	PUNCT
ftr-435	29	24	.	.	PUNCT
ftr-435	29	25	.	.	PUNCT
ftr-435	29	26	.	.	PUNCT
ftr-435	29	27	.	.	PUNCT
ftr-435	29	28	.	.	PUNCT
ftr-435	30	1	683	683	NUM
ftr-435	30	2	c.	c.	PROPN
ftr-435	30	3	individual	individual	ADJ
ftr-435	30	4	retirement	retirement	NOUN
ftr-435	30	5	accounts	account	NOUN
ftr-435	30	6	.	.	PUNCT
ftr-435	30	7	.	.	PUNCT
ftr-435	30	8	.	.	PUNCT
ftr-435	30	9	.	.	PUNCT
ftr-435	30	10	.	.	PUNCT
ftr-435	30	11	.	.	PUNCT
ftr-435	30	12	.	.	PUNCT
ftr-435	30	13	.	.	PUNCT
ftr-435	30	14	.	.	PUNCT
ftr-435	30	15	.	.	PUNCT
ftr-435	30	16	.	.	PUNCT
ftr-435	30	17	.	.	PUNCT
ftr-435	30	18	.	.	PUNCT
ftr-435	30	19	.	.	PUNCT
ftr-435	30	20	.	.	PUNCT
ftr-435	30	21	.	.	PUNCT
ftr-435	30	22	.	.	PUNCT
ftr-435	30	23	.	.	PUNCT
ftr-435	30	24	.	.	PUNCT
ftr-435	31	1	685	685	NUM
ftr-435	31	2	v.	v.	ADP
ftr-435	31	3	personal	personal	ADJ
ftr-435	31	4	income	income	NOUN
ftr-435	31	5	and	and	CCONJ
ftr-435	31	6	deductions	deduction	NOUN
ftr-435	31	7	.	.	PUNCT
ftr-435	31	8	.	.	PUNCT
ftr-435	31	9	.	.	PUNCT
ftr-435	31	10	.	.	PUNCT
ftr-435	31	11	.	.	PUNCT
ftr-435	31	12	.	.	PUNCT
ftr-435	31	13	.	.	PUNCT
ftr-435	31	14	.	.	PUNCT
ftr-435	31	15	.	.	PUNCT
ftr-435	31	16	.	.	PUNCT
ftr-435	31	17	.	.	PUNCT
ftr-435	31	18	.	.	PUNCT
ftr-435	31	19	.	.	PUNCT
ftr-435	31	20	.	.	PUNCT
ftr-435	31	21	.	.	PUNCT
ftr-435	31	22	.	.	PUNCT
ftr-435	31	23	.	.	PUNCT
ftr-435	31	24	.	.	PUNCT
ftr-435	32	1	.	.	PUNCT
ftr-435	33	1	687	687	NUM
ftr-435	33	2	a.	a.	NOUN
ftr-435	33	3	miscellaneous	miscellaneous	ADJ
ftr-435	33	4	income	income	NOUN
ftr-435	33	5	.	.	PUNCT
ftr-435	33	6	.	.	PUNCT
ftr-435	33	7	.	.	PUNCT
ftr-435	33	8	.	.	PUNCT
ftr-435	33	9	.	.	PUNCT
ftr-435	33	10	.	.	PUNCT
ftr-435	33	11	.	.	PUNCT
ftr-435	33	12	.	.	PUNCT
ftr-435	33	13	.	.	PUNCT
ftr-435	33	14	.	.	PUNCT
ftr-435	33	15	.	.	PUNCT
ftr-435	33	16	.	.	PUNCT
ftr-435	33	17	.	.	PUNCT
ftr-435	33	18	.	.	PUNCT
ftr-435	33	19	.	.	PUNCT
ftr-435	33	20	.	.	PUNCT
ftr-435	33	21	.	.	PUNCT
ftr-435	33	22	.	.	PUNCT
ftr-435	33	23	.	.	PUNCT
ftr-435	33	24	.	.	PUNCT
ftr-435	33	25	.	.	PUNCT
ftr-435	33	26	.	.	PUNCT
ftr-435	33	27	.	.	PUNCT
ftr-435	33	28	.	.	PUNCT
ftr-435	33	29	.	.	PUNCT
ftr-435	33	30	.	.	PUNCT
ftr-435	34	1	687	687	NUM
ftr-435	34	2	b.	b.	PROPN
ftr-435	34	3	profit	profit	NOUN
ftr-435	34	4	-	-	PUNCT
ftr-435	34	5	seeking	seek	VERB
ftr-435	34	6	individual	individual	ADJ
ftr-435	34	7	deductions	deduction	NOUN
ftr-435	34	8	.	.	PUNCT
ftr-435	34	9	.	.	PUNCT
ftr-435	34	10	.	.	PUNCT
ftr-435	34	11	.	.	PUNCT
ftr-435	34	12	.	.	PUNCT
ftr-435	34	13	.	.	PUNCT
ftr-435	34	14	.	.	PUNCT
ftr-435	34	15	.	.	PUNCT
ftr-435	34	16	.	.	PUNCT
ftr-435	34	17	.	.	PUNCT
ftr-435	34	18	.	.	PUNCT
ftr-435	34	19	.	.	PUNCT
ftr-435	34	20	.	.	PUNCT
ftr-435	34	21	.	.	PUNCT
ftr-435	35	1	690	690	NUM
ftr-435	35	2	c.	c.	PROPN
ftr-435	35	3	hobby	hobby	PROPN
ftr-435	35	4	losses	loss	NOUN
ftr-435	35	5	and	and	CCONJ
ftr-435	35	6	§	§	PROPN
ftr-435	35	7	280a	280a	PROPN
ftr-435	35	8	home	home	NOUN
ftr-435	35	9	office	office	NOUN
ftr-435	35	10	and	and	CCONJ
ftr-435	35	11	vacation	vacation	NOUN
ftr-435	35	12	homes	home	NOUN
ftr-435	35	13	.	.	PUNCT
ftr-435	35	14	.	.	PUNCT
ftr-435	35	15	.	.	PUNCT
ftr-435	35	16	.	.	PUNCT
ftr-435	35	17	.	.	PUNCT
ftr-435	35	18	.	.	PUNCT
ftr-435	35	19	.	.	PUNCT
ftr-435	35	20	.	.	PUNCT
ftr-435	35	21	.	.	PUNCT
ftr-435	35	22	.	.	PUNCT
ftr-435	35	23	.	.	PUNCT
ftr-435	35	24	.	.	PUNCT
ftr-435	35	25	.	.	PUNCT
ftr-435	35	26	.	.	PUNCT
ftr-435	35	27	.	.	PUNCT
ftr-435	35	28	.	.	PUNCT
ftr-435	35	29	.	.	PUNCT
ftr-435	35	30	.	.	PUNCT
ftr-435	35	31	.	.	PUNCT
ftr-435	35	32	.	.	PUNCT
ftr-435	35	33	.	.	PUNCT
ftr-435	35	34	.	.	PUNCT
ftr-435	35	35	.	.	PUNCT
ftr-435	35	36	.	.	PUNCT
ftr-435	35	37	.	.	PUNCT
ftr-435	35	38	.	.	PUNCT
ftr-435	35	39	.	.	PUNCT
ftr-435	35	40	.	.	PUNCT
ftr-435	35	41	.	.	PUNCT
ftr-435	35	42	.	.	PUNCT
ftr-435	35	43	.	.	PUNCT
ftr-435	35	44	.	.	PUNCT
ftr-435	35	45	.	.	PUNCT
ftr-435	35	46	.	.	PUNCT
ftr-435	35	47	.	.	PUNCT
ftr-435	35	48	.	.	PUNCT
ftr-435	35	49	.	.	PUNCT
ftr-435	35	50	.	.	PUNCT
ftr-435	36	1	696	696	NUM
ftr-435	36	2	d.	d.	NOUN
ftr-435	36	3	deductions	deduction	NOUN
ftr-435	36	4	and	and	CCONJ
ftr-435	36	5	credits	credit	NOUN
ftr-435	36	6	for	for	ADP
ftr-435	36	7	personal	personal	ADJ
ftr-435	36	8	expenses	expense	NOUN
ftr-435	36	9	.	.	PUNCT
ftr-435	36	10	.	.	PUNCT
ftr-435	36	11	.	.	PUNCT
ftr-435	36	12	.	.	PUNCT
ftr-435	36	13	.	.	PUNCT
ftr-435	36	14	.	.	PUNCT
ftr-435	36	15	.	.	PUNCT
ftr-435	37	1	697	697	NUM
ftr-435	37	2	628	628	NUM
ftr-435	37	3	florida	florida	PROPN
ftr-435	37	4	tax	tax	NOUN
ftr-435	37	5	review	review	NOUN
ftr-435	37	6	[	[	X
ftr-435	37	7	vol.5	vol.5	ADV
ftr-435	37	8	:	:	PUNCT
ftr-435	37	9	si	si	PROPN
ftr-435	37	10	e.	e.	PROPN
ftr-435	37	11	education	education	PROPN
ftr-435	37	12	:	:	PUNCT
ftr-435	37	13	helping	helping	AUX
ftr-435	37	14	pay	pay	VERB
ftr-435	37	15	college	college	NOUN
ftr-435	37	16	tuition	tuition	NOUN
ftr-435	37	17	(	(	PUNCT
ftr-435	37	18	or	or	CCONJ
ftr-435	37	19	is	be	AUX
ftr-435	37	20	it	it	PRON
ftr-435	37	21	helping	help	VERB
ftr-435	37	22	colleges	college	NOUN
ftr-435	37	23	increase	increase	VERB
ftr-435	37	24	tuition	tuition	NOUN
ftr-435	37	25	?	?	PUNCT
ftr-435	37	26	)	)	PUNCT
ftr-435	37	27	.	.	PUNCT
ftr-435	37	28	.	.	PUNCT
ftr-435	37	29	.	.	PUNCT
ftr-435	37	30	.	.	PUNCT
ftr-435	37	31	.	.	PUNCT
ftr-435	37	32	.	.	PUNCT
ftr-435	37	33	.	.	PUNCT
ftr-435	37	34	.	.	PUNCT
ftr-435	37	35	.	.	PUNCT
ftr-435	37	36	.	.	PUNCT
ftr-435	37	37	.	.	PUNCT
ftr-435	37	38	.	.	PUNCT
ftr-435	37	39	.	.	PUNCT
ftr-435	37	40	.	.	PUNCT
ftr-435	37	41	.	.	PUNCT
ftr-435	37	42	.	.	PUNCT
ftr-435	37	43	.	.	PUNCT
ftr-435	38	1	699	699	NUM
ftr-435	38	2	vi	vi	NOUN
ftr-435	38	3	.	.	PUNCT
ftr-435	38	4	corporations	corporation	NOUN
ftr-435	38	5	.	.	PUNCT
ftr-435	38	6	.	.	PUNCT
ftr-435	38	7	.	.	PUNCT
ftr-435	38	8	.	.	PUNCT
ftr-435	38	9	.	.	PUNCT
ftr-435	38	10	.	.	PUNCT
ftr-435	38	11	.	.	PUNCT
ftr-435	38	12	.	.	PUNCT
ftr-435	38	13	.	.	PUNCT
ftr-435	38	14	.	.	PUNCT
ftr-435	38	15	.	.	PUNCT
ftr-435	38	16	.	.	PUNCT
ftr-435	38	17	.	.	PUNCT
ftr-435	38	18	.	.	PUNCT
ftr-435	38	19	.	.	PUNCT
ftr-435	38	20	.	.	PUNCT
ftr-435	38	21	.	.	PUNCT
ftr-435	38	22	.	.	PUNCT
ftr-435	38	23	.	.	PUNCT
ftr-435	38	24	.	.	PUNCT
ftr-435	38	25	.	.	PUNCT
ftr-435	38	26	.	.	PUNCT
ftr-435	38	27	.	.	PUNCT
ftr-435	38	28	.	.	PUNCT
ftr-435	38	29	.	.	PUNCT
ftr-435	38	30	.	.	PUNCT
ftr-435	38	31	.	.	PUNCT
ftr-435	38	32	.	.	PUNCT
ftr-435	38	33	.	.	PUNCT
ftr-435	38	34	.	.	PUNCT
ftr-435	38	35	.	.	PUNCT
ftr-435	38	36	.	.	PUNCT
ftr-435	38	37	.	.	PUNCT
ftr-435	38	38	.	.	PUNCT
ftr-435	38	39	.	.	PUNCT
ftr-435	38	40	.	.	PUNCT
ftr-435	39	1	.	.	PUNCT
ftr-435	40	1	702	702	NUM
ftr-435	40	2	a.	a.	NOUN
ftr-435	40	3	entity	entity	NOUN
ftr-435	40	4	and	and	CCONJ
ftr-435	40	5	formation	formation	NOUN
ftr-435	40	6	.	.	PUNCT
ftr-435	40	7	.	.	PUNCT
ftr-435	40	8	.	.	PUNCT
ftr-435	40	9	.	.	PUNCT
ftr-435	40	10	.	.	PUNCT
ftr-435	40	11	.	.	PUNCT
ftr-435	40	12	.	.	PUNCT
ftr-435	40	13	.	.	PUNCT
ftr-435	40	14	.	.	PUNCT
ftr-435	40	15	.	.	PUNCT
ftr-435	40	16	.	.	PUNCT
ftr-435	40	17	.	.	PUNCT
ftr-435	40	18	.	.	PUNCT
ftr-435	40	19	.	.	PUNCT
ftr-435	40	20	.	.	PUNCT
ftr-435	40	21	.	.	PUNCT
ftr-435	40	22	.	.	PUNCT
ftr-435	40	23	.	.	PUNCT
ftr-435	40	24	.	.	PUNCT
ftr-435	40	25	.	.	PUNCT
ftr-435	40	26	.	.	PUNCT
ftr-435	40	27	.	.	PUNCT
ftr-435	40	28	.	.	PUNCT
ftr-435	40	29	.	.	PUNCT
ftr-435	40	30	.	.	PUNCT
ftr-435	40	31	.	.	PUNCT
ftr-435	40	32	.	.	PUNCT
ftr-435	41	1	702	702	NUM
ftr-435	41	2	b.	b.	NOUN
ftr-435	41	3	distributions	distribution	NOUN
ftr-435	41	4	and	and	CCONJ
ftr-435	41	5	redemptions	redemption	NOUN
ftr-435	41	6	.	.	PUNCT
ftr-435	41	7	.	.	PUNCT
ftr-435	41	8	.	.	PUNCT
ftr-435	41	9	.	.	PUNCT
ftr-435	41	10	.	.	PUNCT
ftr-435	41	11	.	.	PUNCT
ftr-435	41	12	.	.	PUNCT
ftr-435	41	13	.	.	PUNCT
ftr-435	41	14	.	.	PUNCT
ftr-435	41	15	.	.	PUNCT
ftr-435	41	16	.	.	PUNCT
ftr-435	41	17	.	.	PUNCT
ftr-435	41	18	.	.	PUNCT
ftr-435	41	19	.	.	PUNCT
ftr-435	41	20	.	.	PUNCT
ftr-435	41	21	.	.	PUNCT
ftr-435	41	22	.	.	PUNCT
ftr-435	41	23	.	.	PUNCT
ftr-435	41	24	.	.	PUNCT
ftr-435	42	1	703	703	NUM
ftr-435	42	2	c.	c.	NOUN
ftr-435	42	3	liquidations	liquidation	NOUN
ftr-435	42	4	.	.	PUNCT
ftr-435	42	5	.	.	PUNCT
ftr-435	42	6	.	.	PUNCT
ftr-435	42	7	.	.	PUNCT
ftr-435	42	8	.	.	PUNCT
ftr-435	42	9	.	.	PUNCT
ftr-435	42	10	.	.	PUNCT
ftr-435	42	11	.	.	PUNCT
ftr-435	42	12	.	.	PUNCT
ftr-435	42	13	.	.	PUNCT
ftr-435	42	14	.	.	PUNCT
ftr-435	42	15	.	.	PUNCT
ftr-435	42	16	.	.	PUNCT
ftr-435	42	17	.	.	PUNCT
ftr-435	42	18	.	.	PUNCT
ftr-435	42	19	.	.	PUNCT
ftr-435	42	20	.	.	PUNCT
ftr-435	42	21	.	.	PUNCT
ftr-435	42	22	.	.	PUNCT
ftr-435	42	23	.	.	PUNCT
ftr-435	42	24	.	.	PUNCT
ftr-435	42	25	.	.	PUNCT
ftr-435	42	26	.	.	PUNCT
ftr-435	42	27	.	.	PUNCT
ftr-435	42	28	.	.	PUNCT
ftr-435	42	29	.	.	PUNCT
ftr-435	42	30	.	.	PUNCT
ftr-435	42	31	.	.	PUNCT
ftr-435	42	32	.	.	PUNCT
ftr-435	42	33	.	.	PUNCT
ftr-435	42	34	.	.	PUNCT
ftr-435	42	35	.	.	PUNCT
ftr-435	42	36	.	.	PUNCT
ftr-435	42	37	.	.	PUNCT
ftr-435	43	1	705	705	NUM
ftr-435	43	2	d.	d.	PROPN
ftr-435	43	3	s	s	PART
ftr-435	43	4	corporations	corporation	NOUN
ftr-435	43	5	.	.	PUNCT
ftr-435	43	6	.	.	PUNCT
ftr-435	43	7	.	.	PUNCT
ftr-435	43	8	.	.	PUNCT
ftr-435	43	9	.	.	PUNCT
ftr-435	43	10	.	.	PUNCT
ftr-435	43	11	.	.	PUNCT
ftr-435	43	12	.	.	PUNCT
ftr-435	43	13	.	.	PUNCT
ftr-435	43	14	.	.	PUNCT
ftr-435	43	15	.	.	PUNCT
ftr-435	43	16	.	.	PUNCT
ftr-435	43	17	.	.	PUNCT
ftr-435	43	18	.	.	PUNCT
ftr-435	43	19	.	.	PUNCT
ftr-435	43	20	.	.	PUNCT
ftr-435	43	21	.	.	PUNCT
ftr-435	43	22	.	.	PUNCT
ftr-435	43	23	.	.	PUNCT
ftr-435	43	24	.	.	PUNCT
ftr-435	43	25	.	.	PUNCT
ftr-435	43	26	.	.	PUNCT
ftr-435	43	27	.	.	PUNCT
ftr-435	43	28	.	.	PUNCT
ftr-435	43	29	.	.	PUNCT
ftr-435	43	30	.	.	PUNCT
ftr-435	43	31	.	.	PUNCT
ftr-435	43	32	.	.	PUNCT
ftr-435	43	33	.	.	PUNCT
ftr-435	43	34	.	.	PUNCT
ftr-435	43	35	.	.	PUNCT
ftr-435	43	36	.	.	PUNCT
ftr-435	44	1	705	705	NUM
ftr-435	44	2	e.	e.	PROPN
ftr-435	44	3	affiliated	affiliate	VERB
ftr-435	44	4	corporations	corporation	NOUN
ftr-435	44	5	.	.	PUNCT
ftr-435	44	6	.	.	PUNCT
ftr-435	44	7	.	.	PUNCT
ftr-435	44	8	.	.	PUNCT
ftr-435	44	9	.	.	PUNCT
ftr-435	44	10	.	.	PUNCT
ftr-435	44	11	.	.	PUNCT
ftr-435	44	12	.	.	PUNCT
ftr-435	44	13	.	.	PUNCT
ftr-435	44	14	.	.	PUNCT
ftr-435	44	15	.	.	PUNCT
ftr-435	44	16	.	.	PUNCT
ftr-435	44	17	.	.	PUNCT
ftr-435	44	18	.	.	PUNCT
ftr-435	44	19	.	.	PUNCT
ftr-435	44	20	.	.	PUNCT
ftr-435	44	21	.	.	PUNCT
ftr-435	44	22	.	.	PUNCT
ftr-435	44	23	.	.	PUNCT
ftr-435	44	24	.	.	PUNCT
ftr-435	44	25	.	.	PUNCT
ftr-435	44	26	.	.	PUNCT
ftr-435	44	27	.	.	PUNCT
ftr-435	44	28	.	.	PUNCT
ftr-435	44	29	.	.	PUNCT
ftr-435	45	1	709	709	NUM
ftr-435	45	2	f.	f.	PROPN
ftr-435	45	3	reorganizations	reorganization	NOUN
ftr-435	45	4	and	and	CCONJ
ftr-435	45	5	corporate	corporate	ADJ
ftr-435	45	6	divisions	division	NOUN
ftr-435	45	7	.	.	PUNCT
ftr-435	45	8	.	.	PUNCT
ftr-435	45	9	.	.	PUNCT
ftr-435	45	10	.	.	PUNCT
ftr-435	45	11	.	.	PUNCT
ftr-435	45	12	.	.	PUNCT
ftr-435	45	13	.	.	PUNCT
ftr-435	45	14	.	.	PUNCT
ftr-435	45	15	.	.	PUNCT
ftr-435	45	16	.	.	PUNCT
ftr-435	45	17	.	.	PUNCT
ftr-435	46	1	714	714	NUM
ftr-435	46	2	g.	g.	PROPN
ftr-435	46	3	personal	personal	ADJ
ftr-435	46	4	holding	hold	VERB
ftr-435	46	5	companies	company	NOUN
ftr-435	46	6	and	and	CCONJ
ftr-435	46	7	accumulated	accumulate	VERB
ftr-435	46	8	earnings	earning	NOUN
ftr-435	46	9	tax	tax	NOUN
ftr-435	46	10	.	.	PUNCT
ftr-435	46	11	.	.	PUNCT
ftr-435	46	12	.	.	PUNCT
ftr-435	46	13	.	.	PUNCT
ftr-435	46	14	.	.	PUNCT
ftr-435	46	15	.	.	PUNCT
ftr-435	46	16	.	.	PUNCT
ftr-435	46	17	.	.	PUNCT
ftr-435	46	18	.	.	PUNCT
ftr-435	46	19	.	.	PUNCT
ftr-435	46	20	.	.	PUNCT
ftr-435	46	21	.	.	PUNCT
ftr-435	46	22	.	.	PUNCT
ftr-435	46	23	.	.	PUNCT
ftr-435	46	24	.	.	PUNCT
ftr-435	46	25	.	.	PUNCT
ftr-435	46	26	.	.	PUNCT
ftr-435	46	27	.	.	PUNCT
ftr-435	46	28	.	.	PUNCT
ftr-435	46	29	.	.	PUNCT
ftr-435	46	30	.	.	PUNCT
ftr-435	46	31	.	.	PUNCT
ftr-435	46	32	.	.	PUNCT
ftr-435	46	33	.	.	PUNCT
ftr-435	46	34	.	.	PUNCT
ftr-435	46	35	.	.	PUNCT
ftr-435	46	36	.	.	PUNCT
ftr-435	46	37	.	.	PUNCT
ftr-435	46	38	.	.	PUNCT
ftr-435	46	39	.	.	PUNCT
ftr-435	46	40	.	.	PUNCT
ftr-435	46	41	.	.	PUNCT
ftr-435	47	1	.	.	PUNCT
ftr-435	48	1	721	721	NUM
ftr-435	48	2	h.	h.	PROPN
ftr-435	48	3	miscellaneous	miscellaneous	ADJ
ftr-435	48	4	issues	issue	NOUN
ftr-435	48	5	.	.	PUNCT
ftr-435	48	6	.	.	PUNCT
ftr-435	48	7	.	.	PUNCT
ftr-435	48	8	.	.	PUNCT
ftr-435	48	9	.	.	PUNCT
ftr-435	48	10	.	.	PUNCT
ftr-435	48	11	.	.	PUNCT
ftr-435	48	12	.	.	PUNCT
ftr-435	48	13	.	.	PUNCT
ftr-435	48	14	.	.	PUNCT
ftr-435	48	15	.	.	PUNCT
ftr-435	48	16	.	.	PUNCT
ftr-435	48	17	.	.	PUNCT
ftr-435	48	18	.	.	PUNCT
ftr-435	48	19	.	.	PUNCT
ftr-435	48	20	.	.	PUNCT
ftr-435	48	21	.	.	PUNCT
ftr-435	48	22	.	.	PUNCT
ftr-435	48	23	.	.	PUNCT
ftr-435	48	24	.	.	PUNCT
ftr-435	48	25	.	.	PUNCT
ftr-435	48	26	.	.	PUNCT
ftr-435	48	27	.	.	PUNCT
ftr-435	48	28	.	.	PUNCT
ftr-435	48	29	.	.	PUNCT
ftr-435	48	30	.	.	PUNCT
ftr-435	48	31	.	.	PUNCT
ftr-435	49	1	722	722	NUM
ftr-435	49	2	vii	vii	PROPN
ftr-435	49	3	.	.	PROPN
ftr-435	49	4	partnerships	partnership	NOUN
ftr-435	49	5	.	.	PUNCT
ftr-435	49	6	.	.	PUNCT
ftr-435	49	7	.	.	PUNCT
ftr-435	49	8	.	.	PUNCT
ftr-435	49	9	.	.	PUNCT
ftr-435	49	10	.	.	PUNCT
ftr-435	49	11	.	.	PUNCT
ftr-435	49	12	.	.	PUNCT
ftr-435	49	13	.	.	PUNCT
ftr-435	49	14	.	.	PUNCT
ftr-435	49	15	.	.	PUNCT
ftr-435	49	16	.	.	PUNCT
ftr-435	49	17	.	.	PUNCT
ftr-435	49	18	.	.	PUNCT
ftr-435	49	19	.	.	PUNCT
ftr-435	49	20	.	.	PUNCT
ftr-435	49	21	.	.	PUNCT
ftr-435	49	22	.	.	PUNCT
ftr-435	49	23	.	.	PUNCT
ftr-435	49	24	.	.	PUNCT
ftr-435	49	25	.	.	PUNCT
ftr-435	49	26	.	.	PUNCT
ftr-435	49	27	.	.	PUNCT
ftr-435	49	28	.	.	PUNCT
ftr-435	49	29	.	.	PUNCT
ftr-435	49	30	.	.	PUNCT
ftr-435	49	31	.	.	PUNCT
ftr-435	49	32	.	.	PUNCT
ftr-435	49	33	.	.	PUNCT
ftr-435	49	34	.	.	PUNCT
ftr-435	49	35	.	.	PUNCT
ftr-435	49	36	.	.	PUNCT
ftr-435	49	37	.	.	PUNCT
ftr-435	49	38	.	.	PUNCT
ftr-435	49	39	.	.	PUNCT
ftr-435	49	40	.	.	PUNCT
ftr-435	49	41	.	.	PUNCT
ftr-435	49	42	.	.	PUNCT
ftr-435	50	1	724	724	NUM
ftr-435	50	2	a.	a.	NOUN
ftr-435	50	3	formation	formation	NOUN
ftr-435	50	4	and	and	CCONJ
ftr-435	50	5	taxable	taxable	ADJ
ftr-435	50	6	years	year	NOUN
ftr-435	50	7	.	.	PUNCT
ftr-435	50	8	.	.	PUNCT
ftr-435	50	9	.	.	PUNCT
ftr-435	50	10	.	.	PUNCT
ftr-435	50	11	.	.	PUNCT
ftr-435	50	12	.	.	PUNCT
ftr-435	50	13	.	.	PUNCT
ftr-435	50	14	.	.	PUNCT
ftr-435	50	15	.	.	PUNCT
ftr-435	50	16	.	.	PUNCT
ftr-435	50	17	.	.	PUNCT
ftr-435	50	18	.	.	PUNCT
ftr-435	50	19	.	.	PUNCT
ftr-435	50	20	.	.	PUNCT
ftr-435	50	21	.	.	PUNCT
ftr-435	50	22	.	.	PUNCT
ftr-435	50	23	.	.	PUNCT
ftr-435	50	24	.	.	PUNCT
ftr-435	50	25	.	.	PUNCT
ftr-435	50	26	.	.	PUNCT
ftr-435	51	1	724	724	NUM
ftr-435	51	2	b.	b.	NOUN
ftr-435	51	3	allocations	allocation	NOUN
ftr-435	51	4	of	of	ADP
ftr-435	51	5	distributive	distributive	ADJ
ftr-435	51	6	share	share	NOUN
ftr-435	51	7	,	,	PUNCT
ftr-435	51	8	partnership	partnership	NOUN
ftr-435	51	9	debt	debt	NOUN
ftr-435	51	10	,	,	PUNCT
ftr-435	51	11	and	and	CCONJ
ftr-435	51	12	outside	outside	ADP
ftr-435	51	13	basis	basis	NOUN
ftr-435	51	14	.	.	PUNCT
ftr-435	51	15	.	.	PUNCT
ftr-435	51	16	.	.	PUNCT
ftr-435	51	17	.	.	PUNCT
ftr-435	51	18	.	.	PUNCT
ftr-435	51	19	.	.	PUNCT
ftr-435	51	20	.	.	PUNCT
ftr-435	51	21	.	.	PUNCT
ftr-435	51	22	.	.	PUNCT
ftr-435	51	23	.	.	PUNCT
ftr-435	51	24	.	.	PUNCT
ftr-435	51	25	.	.	PUNCT
ftr-435	51	26	.	.	PUNCT
ftr-435	51	27	.	.	PUNCT
ftr-435	51	28	.	.	PUNCT
ftr-435	51	29	.	.	PUNCT
ftr-435	51	30	.	.	PUNCT
ftr-435	51	31	.	.	PUNCT
ftr-435	51	32	.	.	PUNCT
ftr-435	51	33	.	.	PUNCT
ftr-435	51	34	.	.	PUNCT
ftr-435	51	35	.	.	PUNCT
ftr-435	51	36	.	.	PUNCT
ftr-435	51	37	.	.	PUNCT
ftr-435	51	38	.	.	PUNCT
ftr-435	52	1	725	725	NUM
ftr-435	52	2	c.	c.	NOUN
ftr-435	52	3	sales	sale	NOUN
ftr-435	52	4	of	of	ADP
ftr-435	52	5	partnership	partnership	NOUN
ftr-435	52	6	interests	interest	NOUN
ftr-435	52	7	,	,	PUNCT
ftr-435	52	8	liquidations	liquidation	NOUN
ftr-435	52	9	and	and	CCONJ
ftr-435	52	10	mergers	merger	NOUN
ftr-435	52	11	.	.	PUNCT
ftr-435	52	12	.	.	PUNCT
ftr-435	52	13	.	.	PUNCT
ftr-435	52	14	.	.	PUNCT
ftr-435	52	15	.	.	PUNCT
ftr-435	52	16	.	.	PUNCT
ftr-435	52	17	.	.	PUNCT
ftr-435	52	18	.	.	PUNCT
ftr-435	52	19	.	.	PUNCT
ftr-435	52	20	.	.	PUNCT
ftr-435	52	21	.	.	PUNCT
ftr-435	52	22	.	.	PUNCT
ftr-435	52	23	.	.	PUNCT
ftr-435	52	24	.	.	PUNCT
ftr-435	52	25	.	.	PUNCT
ftr-435	52	26	.	.	PUNCT
ftr-435	52	27	.	.	PUNCT
ftr-435	52	28	.	.	PUNCT
ftr-435	52	29	.	.	PUNCT
ftr-435	52	30	.	.	PUNCT
ftr-435	52	31	.	.	PUNCT
ftr-435	52	32	.	.	PUNCT
ftr-435	52	33	.	.	PUNCT
ftr-435	52	34	.	.	PUNCT
ftr-435	52	35	.	.	PUNCT
ftr-435	52	36	.	.	PUNCT
ftr-435	52	37	.	.	PUNCT
ftr-435	52	38	.	.	PUNCT
ftr-435	52	39	.	.	PUNCT
ftr-435	52	40	.	.	PUNCT
ftr-435	52	41	.	.	PUNCT
ftr-435	52	42	.	.	PUNCT
ftr-435	52	43	.	.	PUNCT
ftr-435	52	44	.	.	PUNCT
ftr-435	52	45	.	.	PUNCT
ftr-435	52	46	.	.	PUNCT
ftr-435	52	47	.	.	PUNCT
ftr-435	53	1	727	727	NUM
ftr-435	53	2	d.	d.	PROPN
ftr-435	53	3	partnership	partnership	PROPN
ftr-435	53	4	audit	audit	NOUN
ftr-435	53	5	rules	rule	NOUN
ftr-435	53	6	.	.	PUNCT
ftr-435	53	7	.	.	PUNCT
ftr-435	53	8	.	.	PUNCT
ftr-435	53	9	.	.	PUNCT
ftr-435	53	10	.	.	PUNCT
ftr-435	53	11	.	.	PUNCT
ftr-435	53	12	.	.	PUNCT
ftr-435	53	13	.	.	PUNCT
ftr-435	53	14	.	.	PUNCT
ftr-435	53	15	.	.	PUNCT
ftr-435	53	16	.	.	PUNCT
ftr-435	53	17	.	.	PUNCT
ftr-435	53	18	.	.	PUNCT
ftr-435	53	19	.	.	PUNCT
ftr-435	53	20	.	.	PUNCT
ftr-435	53	21	.	.	PUNCT
ftr-435	53	22	.	.	PUNCT
ftr-435	53	23	.	.	PUNCT
ftr-435	53	24	.	.	PUNCT
ftr-435	53	25	.	.	PUNCT
ftr-435	53	26	.	.	PUNCT
ftr-435	53	27	.	.	PUNCT
ftr-435	53	28	.	.	PUNCT
ftr-435	53	29	.	.	PUNCT
ftr-435	53	30	.	.	PUNCT
ftr-435	54	1	728	728	NUM
ftr-435	54	2	viii	viii	ADJ
ftr-435	54	3	.	.	PUNCT
ftr-435	55	1	tax	tax	NOUN
ftr-435	55	2	shelters	shelter	NOUN
ftr-435	55	3	.	.	PUNCT
ftr-435	55	4	.	.	PUNCT
ftr-435	55	5	.	.	PUNCT
ftr-435	55	6	.	.	PUNCT
ftr-435	55	7	.	.	PUNCT
ftr-435	55	8	.	.	PUNCT
ftr-435	55	9	.	.	PUNCT
ftr-435	55	10	.	.	PUNCT
ftr-435	55	11	.	.	PUNCT
ftr-435	55	12	.	.	PUNCT
ftr-435	55	13	.	.	PUNCT
ftr-435	55	14	.	.	PUNCT
ftr-435	55	15	.	.	PUNCT
ftr-435	55	16	.	.	PUNCT
ftr-435	55	17	.	.	PUNCT
ftr-435	55	18	.	.	PUNCT
ftr-435	55	19	.	.	PUNCT
ftr-435	55	20	.	.	PUNCT
ftr-435	55	21	.	.	PUNCT
ftr-435	55	22	.	.	PUNCT
ftr-435	55	23	.	.	PUNCT
ftr-435	55	24	.	.	PUNCT
ftr-435	55	25	.	.	PUNCT
ftr-435	55	26	.	.	PUNCT
ftr-435	55	27	.	.	PUNCT
ftr-435	55	28	.	.	PUNCT
ftr-435	55	29	.	.	PUNCT
ftr-435	55	30	.	.	PUNCT
ftr-435	55	31	.	.	PUNCT
ftr-435	55	32	.	.	PUNCT
ftr-435	55	33	.	.	PUNCT
ftr-435	55	34	.	.	PUNCT
ftr-435	55	35	.	.	PUNCT
ftr-435	55	36	.	.	PUNCT
ftr-435	55	37	.	.	PUNCT
ftr-435	55	38	.	.	PUNCT
ftr-435	56	1	.	.	PUNCT
ftr-435	57	1	.	.	PUNCT
ftr-435	58	1	731	731	NUM
ftr-435	58	2	a.	a.	NOUN
ftr-435	58	3	corporate	corporate	ADJ
ftr-435	58	4	tax	tax	NOUN
ftr-435	58	5	shelters	shelter	NOUN
ftr-435	58	6	.	.	PUNCT
ftr-435	58	7	.	.	PUNCT
ftr-435	58	8	.	.	PUNCT
ftr-435	58	9	.	.	PUNCT
ftr-435	58	10	.	.	PUNCT
ftr-435	58	11	.	.	PUNCT
ftr-435	58	12	.	.	PUNCT
ftr-435	58	13	.	.	PUNCT
ftr-435	58	14	.	.	PUNCT
ftr-435	58	15	.	.	PUNCT
ftr-435	58	16	.	.	PUNCT
ftr-435	58	17	.	.	PUNCT
ftr-435	58	18	.	.	PUNCT
ftr-435	58	19	.	.	PUNCT
ftr-435	58	20	.	.	PUNCT
ftr-435	58	21	.	.	PUNCT
ftr-435	58	22	.	.	PUNCT
ftr-435	58	23	.	.	PUNCT
ftr-435	58	24	.	.	PUNCT
ftr-435	58	25	.	.	PUNCT
ftr-435	58	26	.	.	PUNCT
ftr-435	58	27	.	.	PUNCT
ftr-435	58	28	.	.	PUNCT
ftr-435	58	29	.	.	PUNCT
ftr-435	58	30	.	.	PUNCT
ftr-435	59	1	731	731	NUM
ftr-435	59	2	b.	b.	PROPN
ftr-435	59	3	individual	individual	ADJ
ftr-435	59	4	tax	tax	NOUN
ftr-435	59	5	shelters	shelter	NOUN
ftr-435	59	6	.	.	PUNCT
ftr-435	59	7	.	.	PUNCT
ftr-435	59	8	.	.	PUNCT
ftr-435	59	9	.	.	PUNCT
ftr-435	59	10	.	.	PUNCT
ftr-435	59	11	.	.	PUNCT
ftr-435	59	12	.	.	PUNCT
ftr-435	59	13	.	.	PUNCT
ftr-435	59	14	.	.	PUNCT
ftr-435	59	15	.	.	PUNCT
ftr-435	59	16	.	.	PUNCT
ftr-435	59	17	.	.	PUNCT
ftr-435	59	18	.	.	PUNCT
ftr-435	59	19	.	.	PUNCT
ftr-435	59	20	.	.	PUNCT
ftr-435	59	21	.	.	PUNCT
ftr-435	59	22	.	.	PUNCT
ftr-435	59	23	.	.	PUNCT
ftr-435	59	24	.	.	PUNCT
ftr-435	59	25	.	.	PUNCT
ftr-435	59	26	.	.	PUNCT
ftr-435	59	27	.	.	PUNCT
ftr-435	59	28	.	.	PUNCT
ftr-435	59	29	.	.	PUNCT
ftr-435	59	30	.	.	PUNCT
ftr-435	60	1	750	750	NUM
ftr-435	60	2	ix	ix	ADP
ftr-435	60	3	exempt	exempt	ADJ
ftr-435	60	4	organizations	organization	NOUN
ftr-435	60	5	and	and	CCONJ
ftr-435	60	6	charitable	charitable	ADJ
ftr-435	60	7	giving	giving	NOUN
ftr-435	60	8	.	.	PUNCT
ftr-435	60	9	.	.	PUNCT
ftr-435	60	10	.	.	PUNCT
ftr-435	60	11	.	.	PUNCT
ftr-435	60	12	.	.	PUNCT
ftr-435	60	13	.	.	PUNCT
ftr-435	60	14	.	.	PUNCT
ftr-435	61	1	751	751	NUM
ftr-435	61	2	a.	a.	NOUN
ftr-435	61	3	exempt	exempt	ADJ
ftr-435	61	4	organizations	organization	NOUN
ftr-435	61	5	.	.	PUNCT
ftr-435	61	6	.	.	PUNCT
ftr-435	61	7	.	.	PUNCT
ftr-435	61	8	.	.	PUNCT
ftr-435	61	9	.	.	PUNCT
ftr-435	61	10	.	.	PUNCT
ftr-435	61	11	.	.	PUNCT
ftr-435	61	12	.	.	PUNCT
ftr-435	61	13	.	.	PUNCT
ftr-435	61	14	.	.	PUNCT
ftr-435	61	15	.	.	PUNCT
ftr-435	61	16	.	.	PUNCT
ftr-435	61	17	.	.	PUNCT
ftr-435	61	18	.	.	PUNCT
ftr-435	61	19	.	.	PUNCT
ftr-435	61	20	.	.	PUNCT
ftr-435	61	21	.	.	PUNCT
ftr-435	61	22	.	.	PUNCT
ftr-435	61	23	.	.	PUNCT
ftr-435	61	24	.	.	PUNCT
ftr-435	61	25	.	.	PUNCT
ftr-435	61	26	.	.	PUNCT
ftr-435	61	27	.	.	PUNCT
ftr-435	61	28	.	.	PUNCT
ftr-435	61	29	.	.	PUNCT
ftr-435	61	30	.	.	PUNCT
ftr-435	62	1	751	751	NUM
ftr-435	62	2	b.	b.	NOUN
ftr-435	62	3	charitable	charitable	ADJ
ftr-435	62	4	giving	giving	NOUN
ftr-435	62	5	.	.	PUNCT
ftr-435	62	6	.	.	PUNCT
ftr-435	62	7	.	.	PUNCT
ftr-435	62	8	.	.	PUNCT
ftr-435	62	9	.	.	PUNCT
ftr-435	62	10	.	.	PUNCT
ftr-435	62	11	.	.	PUNCT
ftr-435	62	12	.	.	PUNCT
ftr-435	62	13	.	.	PUNCT
ftr-435	62	14	.	.	PUNCT
ftr-435	62	15	.	.	PUNCT
ftr-435	62	16	.	.	PUNCT
ftr-435	62	17	.	.	PUNCT
ftr-435	62	18	.	.	PUNCT
ftr-435	62	19	.	.	PUNCT
ftr-435	62	20	.	.	PUNCT
ftr-435	62	21	.	.	PUNCT
ftr-435	62	22	.	.	PUNCT
ftr-435	62	23	.	.	PUNCT
ftr-435	62	24	.	.	PUNCT
ftr-435	62	25	.	.	PUNCT
ftr-435	62	26	.	.	PUNCT
ftr-435	62	27	.	.	PUNCT
ftr-435	62	28	.	.	PUNCT
ftr-435	62	29	.	.	PUNCT
ftr-435	62	30	.	.	PUNCT
ftr-435	62	31	.	.	PUNCT
ftr-435	62	32	.	.	PUNCT
ftr-435	62	33	.	.	PUNCT
ftr-435	63	1	754	754	NUM
ftr-435	63	2	x.	x.	NOUN
ftr-435	63	3	tax	tax	NOUN
ftr-435	63	4	procedure	procedure	NOUN
ftr-435	63	5	.	.	PUNCT
ftr-435	63	6	.	.	PUNCT
ftr-435	63	7	.	.	PUNCT
ftr-435	63	8	.	.	PUNCT
ftr-435	63	9	.	.	PUNCT
ftr-435	63	10	.	.	PUNCT
ftr-435	63	11	.	.	PUNCT
ftr-435	63	12	.	.	PUNCT
ftr-435	63	13	.	.	PUNCT
ftr-435	63	14	.	.	PUNCT
ftr-435	63	15	.	.	PUNCT
ftr-435	63	16	.	.	PUNCT
ftr-435	63	17	.	.	PUNCT
ftr-435	63	18	.	.	PUNCT
ftr-435	63	19	.	.	PUNCT
ftr-435	63	20	.	.	PUNCT
ftr-435	63	21	.	.	PUNCT
ftr-435	63	22	.	.	PUNCT
ftr-435	63	23	.	.	PUNCT
ftr-435	63	24	.	.	PUNCT
ftr-435	63	25	.	.	PUNCT
ftr-435	63	26	.	.	PUNCT
ftr-435	63	27	.	.	PUNCT
ftr-435	63	28	.	.	PUNCT
ftr-435	63	29	.	.	PUNCT
ftr-435	63	30	.	.	PUNCT
ftr-435	63	31	.	.	PUNCT
ftr-435	63	32	.	.	PUNCT
ftr-435	63	33	.	.	PUNCT
ftr-435	63	34	.	.	PUNCT
ftr-435	63	35	.	.	PUNCT
ftr-435	63	36	.	.	PUNCT
ftr-435	63	37	.	.	PUNCT
ftr-435	63	38	.	.	PUNCT
ftr-435	63	39	.	.	PUNCT
ftr-435	63	40	.	.	PUNCT
ftr-435	64	1	755	755	NUM
ftr-435	64	2	a.	a.	NOUN
ftr-435	64	3	penalties	penalty	NOUN
ftr-435	64	4	and	and	CCONJ
ftr-435	64	5	prosecutions	prosecution	NOUN
ftr-435	64	6	.	.	PUNCT
ftr-435	64	7	.	.	PUNCT
ftr-435	64	8	.	.	PUNCT
ftr-435	64	9	.	.	PUNCT
ftr-435	64	10	.	.	PUNCT
ftr-435	64	11	.	.	PUNCT
ftr-435	64	12	.	.	PUNCT
ftr-435	64	13	.	.	PUNCT
ftr-435	64	14	.	.	PUNCT
ftr-435	64	15	.	.	PUNCT
ftr-435	64	16	.	.	PUNCT
ftr-435	64	17	.	.	PUNCT
ftr-435	64	18	.	.	PUNCT
ftr-435	64	19	.	.	PUNCT
ftr-435	64	20	.	.	PUNCT
ftr-435	64	21	.	.	PUNCT
ftr-435	64	22	.	.	PUNCT
ftr-435	64	23	.	.	PUNCT
ftr-435	64	24	.	.	PUNCT
ftr-435	64	25	.	.	PUNCT
ftr-435	64	26	.	.	PUNCT
ftr-435	64	27	.	.	PUNCT
ftr-435	65	1	755	755	NUM
ftr-435	65	2	b.	b.	PROPN
ftr-435	65	3	discovery	discovery	NOUN
ftr-435	65	4	:	:	PUNCT
ftr-435	65	5	summonses	summons	NOUN
ftr-435	65	6	and	and	CCONJ
ftr-435	65	7	foia	foia	PROPN
ftr-435	65	8	.	.	PUNCT
ftr-435	65	9	.	.	PUNCT
ftr-435	65	10	.	.	PUNCT
ftr-435	65	11	.	.	PUNCT
ftr-435	65	12	.	.	PUNCT
ftr-435	65	13	.	.	PUNCT
ftr-435	65	14	.	.	PUNCT
ftr-435	65	15	.	.	PUNCT
ftr-435	65	16	.	.	PUNCT
ftr-435	65	17	.	.	PUNCT
ftr-435	65	18	.	.	PUNCT
ftr-435	65	19	.	.	PUNCT
ftr-435	65	20	.	.	PUNCT
ftr-435	65	21	.	.	PUNCT
ftr-435	65	22	.	.	PUNCT
ftr-435	65	23	.	.	PUNCT
ftr-435	65	24	.	.	PUNCT
ftr-435	66	1	756	756	NUM
ftr-435	66	2	c.	c.	NOUN
ftr-435	66	3	litigation	litigation	NOUN
ftr-435	66	4	costs	cost	NOUN
ftr-435	66	5	.	.	PUNCT
ftr-435	66	6	.	.	PUNCT
ftr-435	66	7	.	.	PUNCT
ftr-435	66	8	.	.	PUNCT
ftr-435	66	9	.	.	PUNCT
ftr-435	66	10	.	.	PUNCT
ftr-435	66	11	.	.	PUNCT
ftr-435	66	12	.	.	PUNCT
ftr-435	66	13	.	.	PUNCT
ftr-435	66	14	.	.	PUNCT
ftr-435	66	15	.	.	PUNCT
ftr-435	66	16	.	.	PUNCT
ftr-435	66	17	.	.	PUNCT
ftr-435	66	18	.	.	PUNCT
ftr-435	66	19	.	.	PUNCT
ftr-435	66	20	.	.	PUNCT
ftr-435	66	21	.	.	PUNCT
ftr-435	66	22	.	.	PUNCT
ftr-435	66	23	.	.	PUNCT
ftr-435	66	24	.	.	PUNCT
ftr-435	66	25	.	.	PUNCT
ftr-435	66	26	.	.	PUNCT
ftr-435	66	27	.	.	PUNCT
ftr-435	66	28	.	.	PUNCT
ftr-435	66	29	.	.	PUNCT
ftr-435	66	30	.	.	PUNCT
ftr-435	66	31	.	.	PUNCT
ftr-435	66	32	.	.	PUNCT
ftr-435	66	33	.	.	PUNCT
ftr-435	66	34	.	.	PUNCT
ftr-435	66	35	.	.	PUNCT
ftr-435	67	1	756	756	NUM
ftr-435	67	2	d.	d.	PROPN
ftr-435	67	3	statutory	statutory	ADJ
ftr-435	67	4	notice	notice	PROPN
ftr-435	67	5	.	.	PUNCT
ftr-435	67	6	.	.	PUNCT
ftr-435	67	7	.	.	PUNCT
ftr-435	67	8	.	.	PUNCT
ftr-435	67	9	.	.	PUNCT
ftr-435	67	10	.	.	PUNCT
ftr-435	67	11	.	.	PUNCT
ftr-435	67	12	.	.	PUNCT
ftr-435	67	13	.	.	PUNCT
ftr-435	67	14	.	.	PUNCT
ftr-435	67	15	.	.	PUNCT
ftr-435	67	16	.	.	PUNCT
ftr-435	67	17	.	.	PUNCT
ftr-435	67	18	.	.	PUNCT
ftr-435	67	19	.	.	PUNCT
ftr-435	67	20	.	.	PUNCT
ftr-435	67	21	.	.	PUNCT
ftr-435	67	22	.	.	PUNCT
ftr-435	67	23	.	.	PUNCT
ftr-435	67	24	.	.	PUNCT
ftr-435	67	25	.	.	PUNCT
ftr-435	67	26	.	.	PUNCT
ftr-435	67	27	.	.	PUNCT
ftr-435	67	28	.	.	PUNCT
ftr-435	67	29	.	.	PUNCT
ftr-435	67	30	.	.	PUNCT
ftr-435	67	31	.	.	PUNCT
ftr-435	67	32	.	.	PUNCT
ftr-435	67	33	.	.	PUNCT
ftr-435	67	34	.	.	PUNCT
ftr-435	67	35	.	.	PUNCT
ftr-435	68	1	757	757	NUM
ftr-435	68	2	e.	e.	PROPN
ftr-435	68	3	statute	statute	PROPN
ftr-435	68	4	of	of	ADP
ftr-435	68	5	limitations	limitation	NOUN
ftr-435	68	6	.	.	PUNCT
ftr-435	68	7	.	.	PUNCT
ftr-435	68	8	.	.	PUNCT
ftr-435	68	9	.	.	PUNCT
ftr-435	68	10	.	.	PUNCT
ftr-435	68	11	.	.	PUNCT
ftr-435	68	12	.	.	PUNCT
ftr-435	68	13	.	.	PUNCT
ftr-435	68	14	.	.	PUNCT
ftr-435	68	15	.	.	PUNCT
ftr-435	68	16	.	.	PUNCT
ftr-435	68	17	.	.	PUNCT
ftr-435	68	18	.	.	PUNCT
ftr-435	68	19	.	.	PUNCT
ftr-435	68	20	.	.	PUNCT
ftr-435	68	21	.	.	PUNCT
ftr-435	68	22	.	.	PUNCT
ftr-435	68	23	.	.	PUNCT
ftr-435	68	24	.	.	PUNCT
ftr-435	68	25	.	.	PUNCT
ftr-435	68	26	.	.	PUNCT
ftr-435	68	27	.	.	PUNCT
ftr-435	68	28	.	.	PUNCT
ftr-435	68	29	.	.	PUNCT
ftr-435	68	30	.	.	PUNCT
ftr-435	68	31	.	.	PUNCT
ftr-435	68	32	.	.	PUNCT
ftr-435	69	1	757	757	NUM
ftr-435	69	2	f.	f.	PROPN
ftr-435	69	3	liens	lien	NOUN
ftr-435	69	4	and	and	CCONJ
ftr-435	69	5	collections	collection	NOUN
ftr-435	69	6	.	.	PUNCT
ftr-435	69	7	.	.	PUNCT
ftr-435	69	8	.	.	PUNCT
ftr-435	69	9	.	.	PUNCT
ftr-435	69	10	.	.	PUNCT
ftr-435	69	11	.	.	PUNCT
ftr-435	69	12	.	.	PUNCT
ftr-435	69	13	.	.	PUNCT
ftr-435	69	14	.	.	PUNCT
ftr-435	69	15	.	.	PUNCT
ftr-435	69	16	.	.	PUNCT
ftr-435	69	17	.	.	PUNCT
ftr-435	69	18	.	.	PUNCT
ftr-435	69	19	.	.	PUNCT
ftr-435	69	20	.	.	PUNCT
ftr-435	69	21	.	.	PUNCT
ftr-435	69	22	.	.	PUNCT
ftr-435	69	23	.	.	PUNCT
ftr-435	69	24	.	.	PUNCT
ftr-435	69	25	.	.	PUNCT
ftr-435	69	26	.	.	PUNCT
ftr-435	69	27	.	.	PUNCT
ftr-435	69	28	.	.	PUNCT
ftr-435	69	29	.	.	PUNCT
ftr-435	69	30	.	.	PUNCT
ftr-435	69	31	.	.	PUNCT
ftr-435	69	32	.	.	PUNCT
ftr-435	70	1	758	758	NUM
ftr-435	70	2	g.	g.	NOUN
ftr-435	70	3	innocent	innocent	ADJ
ftr-435	70	4	spouse	spouse	NOUN
ftr-435	70	5	relief	relief	NOUN
ftr-435	70	6	.	.	PUNCT
ftr-435	70	7	.	.	PUNCT
ftr-435	70	8	.	.	PUNCT
ftr-435	70	9	.	.	PUNCT
ftr-435	70	10	.	.	PUNCT
ftr-435	70	11	.	.	PUNCT
ftr-435	70	12	.	.	PUNCT
ftr-435	70	13	.	.	PUNCT
ftr-435	70	14	.	.	PUNCT
ftr-435	70	15	.	.	PUNCT
ftr-435	70	16	.	.	PUNCT
ftr-435	70	17	.	.	PUNCT
ftr-435	70	18	.	.	PUNCT
ftr-435	70	19	.	.	PUNCT
ftr-435	70	20	.	.	PUNCT
ftr-435	70	21	.	.	PUNCT
ftr-435	70	22	.	.	PUNCT
ftr-435	70	23	.	.	PUNCT
ftr-435	70	24	.	.	PUNCT
ftr-435	70	25	.	.	PUNCT
ftr-435	70	26	.	.	PUNCT
ftr-435	70	27	.	.	PUNCT
ftr-435	70	28	.	.	PUNCT
ftr-435	70	29	.	.	PUNCT
ftr-435	70	30	.	.	PUNCT
ftr-435	70	31	.	.	PUNCT
ftr-435	71	1	761	761	NUM
ftr-435	71	2	h.	h.	NOUN
ftr-435	71	3	miscellaneous	miscellaneous	NOUN
ftr-435	71	4	.	.	PUNCT
ftr-435	71	5	.	.	PUNCT
ftr-435	71	6	.	.	PUNCT
ftr-435	71	7	.	.	PUNCT
ftr-435	71	8	.	.	PUNCT
ftr-435	71	9	.	.	PUNCT
ftr-435	71	10	.	.	PUNCT
ftr-435	71	11	.	.	PUNCT
ftr-435	71	12	.	.	PUNCT
ftr-435	71	13	.	.	PUNCT
ftr-435	71	14	.	.	PUNCT
ftr-435	71	15	.	.	PUNCT
ftr-435	71	16	.	.	PUNCT
ftr-435	71	17	.	.	PUNCT
ftr-435	71	18	.	.	PUNCT
ftr-435	71	19	.	.	PUNCT
ftr-435	71	20	.	.	PUNCT
ftr-435	71	21	.	.	PUNCT
ftr-435	71	22	.	.	PUNCT
ftr-435	71	23	.	.	PUNCT
ftr-435	71	24	.	.	PUNCT
ftr-435	71	25	.	.	PUNCT
ftr-435	71	26	.	.	PUNCT
ftr-435	71	27	.	.	PUNCT
ftr-435	71	28	.	.	PUNCT
ftr-435	71	29	.	.	PUNCT
ftr-435	71	30	.	.	PUNCT
ftr-435	71	31	.	.	PUNCT
ftr-435	71	32	.	.	PUNCT
ftr-435	71	33	.	.	PUNCT
ftr-435	71	34	.	.	PUNCT
ftr-435	71	35	.	.	PUNCT
ftr-435	71	36	.	.	PUNCT
ftr-435	72	1	766	766	NUM
ftr-435	72	2	xi	xi	X
ftr-435	72	3	.	.	PUNCT
ftr-435	72	4	withholding	withholding	NOUN
ftr-435	72	5	and	and	CCONJ
ftr-435	72	6	excise	excise	NOUN
ftr-435	72	7	taxes	taxis	NOUN
ftr-435	72	8	.	.	PUNCT
ftr-435	72	9	.	.	PUNCT
ftr-435	72	10	.	.	PUNCT
ftr-435	72	11	.	.	PUNCT
ftr-435	72	12	.	.	PUNCT
ftr-435	72	13	.	.	PUNCT
ftr-435	72	14	.	.	PUNCT
ftr-435	72	15	.	.	PUNCT
ftr-435	72	16	.	.	PUNCT
ftr-435	72	17	.	.	PUNCT
ftr-435	72	18	.	.	PUNCT
ftr-435	72	19	.	.	PUNCT
ftr-435	72	20	.	.	PUNCT
ftr-435	72	21	.	.	PUNCT
ftr-435	72	22	.	.	PUNCT
ftr-435	72	23	.	.	PUNCT
ftr-435	72	24	.	.	PUNCT
ftr-435	72	25	.	.	PUNCT
ftr-435	72	26	.	.	PUNCT
ftr-435	72	27	.	.	PUNCT
ftr-435	72	28	.	.	PUNCT
ftr-435	73	1	.	.	PUNCT
ftr-435	74	1	770	770	NUM
ftr-435	74	2	a.	a.	NOUN
ftr-435	74	3	employment	employment	NOUN
ftr-435	74	4	taxes	taxis	NOUN
ftr-435	74	5	.	.	PUNCT
ftr-435	74	6	.	.	PUNCT
ftr-435	74	7	.	.	PUNCT
ftr-435	74	8	.	.	PUNCT
ftr-435	74	9	.	.	PUNCT
ftr-435	74	10	.	.	PUNCT
ftr-435	74	11	.	.	PUNCT
ftr-435	74	12	.	.	PUNCT
ftr-435	74	13	.	.	PUNCT
ftr-435	74	14	.	.	PUNCT
ftr-435	74	15	.	.	PUNCT
ftr-435	74	16	.	.	PUNCT
ftr-435	74	17	.	.	PUNCT
ftr-435	74	18	.	.	PUNCT
ftr-435	74	19	.	.	PUNCT
ftr-435	74	20	.	.	PUNCT
ftr-435	74	21	.	.	PUNCT
ftr-435	74	22	.	.	PUNCT
ftr-435	74	23	.	.	PUNCT
ftr-435	74	24	.	.	PUNCT
ftr-435	74	25	.	.	PUNCT
ftr-435	74	26	.	.	PUNCT
ftr-435	74	27	.	.	PUNCT
ftr-435	74	28	.	.	PUNCT
ftr-435	74	29	.	.	PUNCT
ftr-435	74	30	.	.	PUNCT
ftr-435	74	31	.	.	PUNCT
ftr-435	74	32	.	.	PUNCT
ftr-435	74	33	.	.	PUNCT
ftr-435	75	1	770	770	NUM
ftr-435	75	2	b.	b.	NOUN
ftr-435	75	3	excise	excise	NOUN
ftr-435	75	4	taxes	taxis	NOUN
ftr-435	75	5	.	.	PUNCT
ftr-435	75	6	.	.	PUNCT
ftr-435	75	7	.	.	PUNCT
ftr-435	75	8	.	.	PUNCT
ftr-435	75	9	.	.	PUNCT
ftr-435	75	10	.	.	PUNCT
ftr-435	75	11	.	.	PUNCT
ftr-435	75	12	.	.	PUNCT
ftr-435	75	13	.	.	PUNCT
ftr-435	75	14	.	.	PUNCT
ftr-435	75	15	.	.	PUNCT
ftr-435	75	16	.	.	PUNCT
ftr-435	75	17	.	.	PUNCT
ftr-435	75	18	.	.	PUNCT
ftr-435	75	19	.	.	PUNCT
ftr-435	75	20	.	.	PUNCT
ftr-435	75	21	.	.	PUNCT
ftr-435	75	22	.	.	PUNCT
ftr-435	75	23	.	.	PUNCT
ftr-435	75	24	.	.	PUNCT
ftr-435	75	25	.	.	PUNCT
ftr-435	75	26	.	.	PUNCT
ftr-435	75	27	.	.	PUNCT
ftr-435	75	28	.	.	PUNCT
ftr-435	75	29	.	.	PUNCT
ftr-435	75	30	.	.	PUNCT
ftr-435	75	31	.	.	PUNCT
ftr-435	75	32	.	.	PUNCT
ftr-435	75	33	.	.	PUNCT
ftr-435	75	34	.	.	PUNCT
ftr-435	75	35	.	.	PUNCT
ftr-435	75	36	.	.	PUNCT
ftr-435	75	37	.	.	PUNCT
ftr-435	75	38	.	.	PUNCT
ftr-435	76	1	775	775	NUM
ftr-435	76	2	2002	2002	NUM
ftr-435	76	3	]	]	PUNCT
ftr-435	76	4	recent	recent	ADJ
ftr-435	76	5	developments	development	NOUN
ftr-435	76	6	in	in	ADP
ftr-435	76	7	federal	federal	ADJ
ftr-435	76	8	income	income	NOUN
ftr-435	76	9	taxation	taxation	NOUN
ftr-435	76	10	629	629	NUM
ftr-435	76	11	1	1	NUM
ftr-435	76	12	.	.	PUNCT
ftr-435	77	1	this	this	DET
ftr-435	77	2	outline	outline	NOUN
ftr-435	77	3	is	be	AUX
ftr-435	77	4	based	base	VERB
ftr-435	77	5	on	on	ADP
ftr-435	77	6	prior	prior	ADJ
ftr-435	77	7	current	current	ADJ
ftr-435	77	8	developments	development	NOUN
ftr-435	77	9	outlines	outline	NOUN
ftr-435	77	10	presented	present	VERB
ftr-435	77	11	by	by	ADP
ftr-435	77	12	the	the	DET
ftr-435	77	13	authors	author	NOUN
ftr-435	77	14	at	at	ADP
ftr-435	77	15	numerous	numerous	ADJ
ftr-435	77	16	continuing	continue	VERB
ftr-435	77	17	legal	legal	ADJ
ftr-435	77	18	education	education	NOUN
ftr-435	77	19	conferences	conference	NOUN
ftr-435	77	20	over	over	ADP
ftr-435	77	21	the	the	DET
ftr-435	77	22	past	past	ADJ
ftr-435	77	23	year	year	NOUN
ftr-435	77	24	.	.	PUNCT
ftr-435	78	1	among	among	ADP
ftr-435	78	2	the	the	DET
ftr-435	78	3	conferences	conference	NOUN
ftr-435	78	4	at	at	ADP
ftr-435	78	5	which	which	PRON
ftr-435	78	6	one	one	NUM
ftr-435	78	7	or	or	CCONJ
ftr-435	78	8	both	both	PRON
ftr-435	78	9	of	of	ADP
ftr-435	78	10	the	the	DET
ftr-435	78	11	authors	author	NOUN
ftr-435	78	12	presented	present	VERB
ftr-435	78	13	current	current	ADJ
ftr-435	78	14	developments	development	NOUN
ftr-435	78	15	based	base	VERB
ftr-435	78	16	on	on	ADP
ftr-435	78	17	this	this	DET
ftr-435	78	18	outline	outline	NOUN
ftr-435	78	19	during	during	ADP
ftr-435	78	20	the	the	DET
ftr-435	78	21	year	year	NOUN
ftr-435	78	22	2001	2001	NUM
ftr-435	78	23	:	:	PUNCT
ftr-435	78	24	aba	aba	PROPN
ftr-435	78	25	tax	tax	NOUN
ftr-435	78	26	section	section	NOUN
ftr-435	78	27	midyear	midyear	NOUN
ftr-435	78	28	meeting	meeting	NOUN
ftr-435	78	29	,	,	PUNCT
ftr-435	78	30	american	american	PROPN
ftr-435	78	31	institute	institute	PROPN
ftr-435	78	32	on	on	ADP
ftr-435	78	33	federal	federal	ADJ
ftr-435	78	34	taxation	taxation	NOUN
ftr-435	78	35	,	,	PUNCT
ftr-435	78	36	american	american	PROPN
ftr-435	78	37	petroleum	petroleum	PROPN
ftr-435	78	38	institute	institute	PROPN
ftr-435	78	39	,	,	PUNCT
ftr-435	78	40	denver	denver	PROPN
ftr-435	78	41	tax	tax	PROPN
ftr-435	78	42	institute	institute	PROPN
ftr-435	78	43	,	,	PUNCT
ftr-435	78	44	houston	houston	PROPN
ftr-435	78	45	bar	bar	PROPN
ftr-435	78	46	association	association	NOUN
ftr-435	78	47	tax	tax	NOUN
ftr-435	78	48	section	section	NOUN
ftr-435	78	49	,	,	PUNCT
ftr-435	78	50	lewis	lewis	PROPN
ftr-435	78	51	and	and	CCONJ
ftr-435	78	52	clark	clark	PROPN
ftr-435	78	53	northwestern	northwestern	PROPN
ftr-435	78	54	school	school	PROPN
ftr-435	78	55	of	of	ADP
ftr-435	78	56	law	law	NOUN
ftr-435	78	57	tax	tax	NOUN
ftr-435	78	58	conference	conference	NOUN
ftr-435	78	59	,	,	PUNCT
ftr-435	78	60	university	university	NOUN
ftr-435	78	61	of	of	ADP
ftr-435	78	62	north	north	PROPN
ftr-435	78	63	carolina	carolina	PROPN
ftr-435	78	64	tax	tax	PROPN
ftr-435	78	65	institute	institute	PROPN
ftr-435	78	66	,	,	PUNCT
ftr-435	78	67	southern	southern	ADJ
ftr-435	78	68	federal	federal	PROPN
ftr-435	78	69	tax	tax	PROPN
ftr-435	78	70	institute	institute	PROPN
ftr-435	78	71	,	,	PUNCT
ftr-435	78	72	southwestern	southwestern	ADJ
ftr-435	78	73	legal	legal	ADJ
ftr-435	78	74	foundation	foundation	NOUN
ftr-435	78	75	institute	institute	NOUN
ftr-435	78	76	on	on	ADP
ftr-435	78	77	oil	oil	NOUN
ftr-435	78	78	and	and	CCONJ
ftr-435	78	79	gas	gas	NOUN
ftr-435	78	80	law	law	NOUN
ftr-435	78	81	and	and	CCONJ
ftr-435	78	82	taxation	taxation	NOUN
ftr-435	78	83	,	,	PUNCT
ftr-435	78	84	state	state	NOUN
ftr-435	78	85	bar	bar	NOUN
ftr-435	78	86	of	of	ADP
ftr-435	78	87	texas	texas	PROPN
ftr-435	78	88	tax	tax	NOUN
ftr-435	78	89	section	section	NOUN
ftr-435	78	90	,	,	PUNCT
ftr-435	78	91	tax	tax	NOUN
ftr-435	78	92	executives	executives	PROPN
ftr-435	78	93	institute	institute	PROPN
ftr-435	78	94	,	,	PUNCT
ftr-435	78	95	tennessee	tennessee	PROPN
ftr-435	78	96	tax	tax	PROPN
ftr-435	78	97	institute	institute	PROPN
ftr-435	78	98	,	,	PUNCT
ftr-435	78	99	texas	texas	PROPN
ftr-435	78	100	society	society	NOUN
ftr-435	78	101	of	of	ADP
ftr-435	78	102	cpas	cpas	PROPN
ftr-435	78	103	(	(	PUNCT
ftr-435	78	104	austin	austin	PROPN
ftr-435	78	105	chapter	chapter	PROPN
ftr-435	78	106	)	)	PUNCT
ftr-435	78	107	institute	institute	PROPN
ftr-435	78	108	,	,	PUNCT
ftr-435	78	109	tulane	tulane	PROPN
ftr-435	78	110	tax	tax	PROPN
ftr-435	78	111	institute	institute	PROPN
ftr-435	78	112	,	,	PUNCT
ftr-435	78	113	university	university	PROPN
ftr-435	78	114	of	of	ADP
ftr-435	78	115	virginia	virginia	PROPN
ftr-435	78	116	conference	conference	PROPN
ftr-435	78	117	on	on	ADP
ftr-435	78	118	federal	federal	ADJ
ftr-435	78	119	taxation	taxation	NOUN
ftr-435	78	120	,	,	PUNCT
ftr-435	78	121	wednesday	wednesday	PROPN
ftr-435	78	122	tax	tax	PROPN
ftr-435	78	123	forum	forum	PROPN
ftr-435	78	124	(	(	PUNCT
ftr-435	78	125	houston	houston	PROPN
ftr-435	78	126	)	)	PUNCT
ftr-435	78	127	,	,	PUNCT
ftr-435	78	128	william	william	PROPN
ftr-435	78	129	&	&	CCONJ
ftr-435	78	130	mary	mary	PROPN
ftr-435	78	131	tax	tax	PROPN
ftr-435	78	132	conference	conference	NOUN
ftr-435	78	133	.	.	PUNCT
ftr-435	79	1	this	this	DET
ftr-435	79	2	current	current	ADJ
ftr-435	79	3	developments	development	NOUN
ftr-435	79	4	outline	outline	NOUN
ftr-435	79	5	discusses	discuss	VERB
ftr-435	79	6	,	,	PUNCT
ftr-435	79	7	and	and	CCONJ
ftr-435	79	8	provides	provide	VERB
ftr-435	79	9	context	context	NOUN
ftr-435	79	10	to	to	PART
ftr-435	79	11	understand	understand	VERB
ftr-435	79	12	the	the	DET
ftr-435	79	13	significance	significance	NOUN
ftr-435	79	14	of	of	ADP
ftr-435	79	15	,	,	PUNCT
ftr-435	79	16	the	the	DET
ftr-435	79	17	most	most	ADV
ftr-435	79	18	important	important	ADJ
ftr-435	79	19	judicial	judicial	ADJ
ftr-435	79	20	decisions	decision	NOUN
ftr-435	79	21	and	and	CCONJ
ftr-435	79	22	administrative	administrative	ADJ
ftr-435	79	23	rulings	ruling	NOUN
ftr-435	79	24	and	and	CCONJ
ftr-435	79	25	regulations	regulation	NOUN
ftr-435	79	26	promulgated	promulgate	VERB
ftr-435	79	27	by	by	ADP
ftr-435	79	28	the	the	DET
ftr-435	79	29	internal	internal	ADJ
ftr-435	79	30	revenue	revenue	NOUN
ftr-435	79	31	service	service	NOUN
ftr-435	79	32	and	and	CCONJ
ftr-435	79	33	treasury	treasury	PROPN
ftr-435	79	34	department	department	PROPN
ftr-435	79	35	during	during	ADP
ftr-435	79	36	the	the	DET
ftr-435	79	37	year	year	NOUN
ftr-435	79	38	2001.1	2001.1	NUM
ftr-435	79	39	most	most	ADJ
ftr-435	79	40	treasury	treasury	NOUN
ftr-435	79	41	regulations	regulation	NOUN
ftr-435	79	42	,	,	PUNCT
ftr-435	79	43	however	however	ADV
ftr-435	79	44	,	,	PUNCT
ftr-435	79	45	are	be	AUX
ftr-435	79	46	so	so	ADV
ftr-435	79	47	complex	complex	ADJ
ftr-435	79	48	that	that	SCONJ
ftr-435	79	49	they	they	PRON
ftr-435	79	50	can	can	AUX
ftr-435	79	51	not	not	PART
ftr-435	79	52	be	be	AUX
ftr-435	79	53	discussed	discuss	VERB
ftr-435	79	54	in	in	ADP
ftr-435	79	55	detail	detail	NOUN
ftr-435	79	56	;	;	PUNCT
ftr-435	79	57	only	only	ADV
ftr-435	79	58	the	the	DET
ftr-435	79	59	basic	basic	ADJ
ftr-435	79	60	topic	topic	NOUN
ftr-435	79	61	and	and	CCONJ
ftr-435	79	62	fundamental	fundamental	ADJ
ftr-435	79	63	principles	principle	NOUN
ftr-435	79	64	are	be	AUX
ftr-435	79	65	highlighted	highlight	VERB
ftr-435	79	66	.	.	PUNCT
ftr-435	80	1	amendments	amendment	NOUN
ftr-435	80	2	to	to	ADP
ftr-435	80	3	the	the	DET
ftr-435	80	4	internal	internal	PROPN
ftr-435	80	5	revenue	revenue	NOUN
ftr-435	80	6	code	code	NOUN
ftr-435	80	7	generally	generally	ADV
ftr-435	80	8	are	be	AUX
ftr-435	80	9	not	not	PART
ftr-435	80	10	discussed	discuss	VERB
ftr-435	80	11	except	except	SCONJ
ftr-435	80	12	to	to	ADP
ftr-435	80	13	the	the	DET
ftr-435	80	14	extent	extent	NOUN
ftr-435	80	15	that	that	SCONJ
ftr-435	80	16	they	they	PRON
ftr-435	80	17	have	have	AUX
ftr-435	80	18	either	either	CCONJ
ftr-435	80	19	led	lead	VERB
ftr-435	80	20	to	to	ADP
ftr-435	80	21	administrative	administrative	ADJ
ftr-435	80	22	rulings	ruling	NOUN
ftr-435	80	23	and	and	CCONJ
ftr-435	80	24	regulations	regulation	NOUN
ftr-435	80	25	or	or	CCONJ
ftr-435	80	26	have	have	AUX
ftr-435	80	27	affected	affect	VERB
ftr-435	80	28	previously	previously	ADV
ftr-435	80	29	issued	issue	VERB
ftr-435	80	30	rulings	ruling	NOUN
ftr-435	80	31	and	and	CCONJ
ftr-435	80	32	regulations	regulation	NOUN
ftr-435	80	33	otherwise	otherwise	ADV
ftr-435	80	34	covered	cover	VERB
ftr-435	80	35	by	by	ADP
ftr-435	80	36	the	the	DET
ftr-435	80	37	outline	outline	NOUN
ftr-435	80	38	.	.	PUNCT
ftr-435	81	1	the	the	DET
ftr-435	81	2	outline	outline	NOUN
ftr-435	81	3	focuses	focus	VERB
ftr-435	81	4	primarily	primarily	ADV
ftr-435	81	5	on	on	ADP
ftr-435	81	6	topics	topic	NOUN
ftr-435	81	7	of	of	ADP
ftr-435	81	8	broad	broad	ADJ
ftr-435	81	9	general	general	ADJ
ftr-435	81	10	interest	interest	NOUN
ftr-435	81	11	�	�	PROPN
ftr-435	81	12	income	income	NOUN
ftr-435	81	13	tax	tax	NOUN
ftr-435	81	14	accounting	accounting	NOUN
ftr-435	81	15	rules	rule	NOUN
ftr-435	81	16	,	,	PUNCT
ftr-435	81	17	determination	determination	NOUN
ftr-435	81	18	of	of	ADP
ftr-435	81	19	gross	gross	ADJ
ftr-435	81	20	income	income	NOUN
ftr-435	81	21	,	,	PUNCT
ftr-435	81	22	allowable	allowable	ADJ
ftr-435	81	23	deductions	deduction	NOUN
ftr-435	81	24	,	,	PUNCT
ftr-435	81	25	treatment	treatment	NOUN
ftr-435	81	26	of	of	ADP
ftr-435	81	27	capital	capital	NOUN
ftr-435	81	28	gains	gain	NOUN
ftr-435	81	29	and	and	CCONJ
ftr-435	81	30	losses	loss	NOUN
ftr-435	81	31	,	,	PUNCT
ftr-435	81	32	corporate	corporate	ADJ
ftr-435	81	33	and	and	CCONJ
ftr-435	81	34	partnership	partnership	NOUN
ftr-435	81	35	taxation	taxation	NOUN
ftr-435	81	36	,	,	PUNCT
ftr-435	81	37	exempt	exempt	ADJ
ftr-435	81	38	organizations	organization	NOUN
ftr-435	81	39	,	,	PUNCT
ftr-435	81	40	and	and	CCONJ
ftr-435	81	41	procedure	procedure	NOUN
ftr-435	81	42	and	and	CCONJ
ftr-435	81	43	penalties	penalty	NOUN
ftr-435	81	44	.	.	PUNCT
ftr-435	82	1	it	it	PRON
ftr-435	82	2	deals	deal	VERB
ftr-435	82	3	summarily	summarily	ADV
ftr-435	82	4	with	with	ADP
ftr-435	82	5	qualified	qualified	ADJ
ftr-435	82	6	pension	pension	NOUN
ftr-435	82	7	and	and	CCONJ
ftr-435	82	8	profit	profit	NOUN
ftr-435	82	9	sharing	sharing	NOUN
ftr-435	82	10	plans	plan	NOUN
ftr-435	82	11	,	,	PUNCT
ftr-435	82	12	but	but	CCONJ
ftr-435	82	13	generally	generally	ADV
ftr-435	82	14	does	do	AUX
ftr-435	82	15	not	not	PART
ftr-435	82	16	deal	deal	VERB
ftr-435	82	17	with	with	ADP
ftr-435	82	18	international	international	ADJ
ftr-435	82	19	taxation	taxation	NOUN
ftr-435	82	20	or	or	CCONJ
ftr-435	82	21	specialized	specialized	ADJ
ftr-435	82	22	industries	industry	NOUN
ftr-435	82	23	,	,	PUNCT
ftr-435	82	24	such	such	ADJ
ftr-435	82	25	as	as	ADP
ftr-435	82	26	banking	banking	NOUN
ftr-435	82	27	,	,	PUNCT
ftr-435	82	28	insurance	insurance	NOUN
ftr-435	82	29	,	,	PUNCT
ftr-435	82	30	and	and	CCONJ
ftr-435	82	31	financial	financial	ADJ
ftr-435	82	32	services	service	NOUN
ftr-435	82	33	.	.	PUNCT
ftr-435	83	1	i.	i.	PROPN
ftr-435	83	2	accounting	accounting	PROPN
ftr-435	83	3	a.	a.	PROPN
ftr-435	83	4	accounting	accounting	NOUN
ftr-435	83	5	methods	method	NOUN
ftr-435	83	6	1	1	NUM
ftr-435	83	7	.	.	PUNCT
ftr-435	83	8	final	final	ADJ
ftr-435	83	9	word	word	NOUN
ftr-435	83	10	on	on	ADP
ftr-435	83	11	that	that	DET
ftr-435	83	12	otherworldly	otherworldly	ADV
ftr-435	83	13	accounting	accounting	NOUN
ftr-435	83	14	method	method	NOUN
ftr-435	83	15	.	.	PUNCT
ftr-435	84	1	t.d	t.d	PROPN
ftr-435	84	2	.	.	PROPN
ftr-435	84	3	8929	8929	NUM
ftr-435	84	4	,	,	PUNCT
ftr-435	84	5	accounting	account	VERB
ftr-435	84	6	for	for	ADP
ftr-435	84	7	long	long	ADJ
ftr-435	84	8	term	term	NOUN
ftr-435	84	9	contracts	contract	NOUN
ftr-435	84	10	,	,	PUNCT
ftr-435	84	11	66	66	NUM
ftr-435	84	12	f.r	f.r	PROPN
ftr-435	84	13	.	.	PROPN
ftr-435	84	14	2219	2219	NUM
ftr-435	84	15	(	(	PUNCT
ftr-435	84	16	1/11/01	1/11/01	NUM
ftr-435	84	17	)	)	PUNCT
ftr-435	84	18	.	.	PUNCT
ftr-435	85	1	the	the	DET
ftr-435	85	2	treasury	treasury	NOUN
ftr-435	85	3	has	have	AUX
ftr-435	85	4	promulgated	promulgate	VERB
ftr-435	85	5	final	final	ADJ
ftr-435	85	6	regulations	regulation	NOUN
ftr-435	86	1	[	[	X
ftr-435	86	2	regs	reg	NOUN
ftr-435	86	3	.	.	PUNCT
ftr-435	87	1	§	§	PROPN
ftr-435	87	2	§	§	PROPN
ftr-435	87	3	1.460	1.460	NUM
ftr-435	87	4	-	-	SYM
ftr-435	87	5	1	1	NUM
ftr-435	87	6	through	through	ADP
ftr-435	87	7	1.460	1.460	NUM
ftr-435	87	8	-	-	SYM
ftr-435	87	9	6	6	NUM
ftr-435	87	10	]	]	PUNCT
ftr-435	87	11	under	under	ADP
ftr-435	87	12	§	§	PROPN
ftr-435	87	13	460	460	NUM
ftr-435	87	14	.	.	PUNCT
ftr-435	88	1	[	[	X
ftr-435	88	2	these	these	DET
ftr-435	88	3	regulations	regulation	NOUN
ftr-435	88	4	were	be	AUX
ftr-435	88	5	proposed	propose	VERB
ftr-435	88	6	in	in	ADP
ftr-435	88	7	reg-208156	reg-208156	NOUN
ftr-435	88	8	-	-	PUNCT
ftr-435	88	9	91	91	NUM
ftr-435	88	10	,	,	PUNCT
ftr-435	88	11	64	64	NUM
ftr-435	88	12	f.r	f.r	NOUN
ftr-435	88	13	.	.	PROPN
ftr-435	88	14	24096	24096	NUM
ftr-435	88	15	(	(	PUNCT
ftr-435	88	16	5/5/99	5/5/99	NUM
ftr-435	88	17	)	)	PUNCT
ftr-435	88	18	.	.	PUNCT
ftr-435	88	19	]	]	PUNCT
ftr-435	89	1	the	the	DET
ftr-435	89	2	final	final	ADJ
ftr-435	89	3	regulations	regulation	NOUN
ftr-435	89	4	generally	generally	ADV
ftr-435	89	5	follow	follow	VERB
ftr-435	89	6	the	the	DET
ftr-435	89	7	proposed	propose	VERB
ftr-435	89	8	regulations	regulation	NOUN
ftr-435	89	9	with	with	ADP
ftr-435	89	10	a	a	DET
ftr-435	89	11	number	number	NOUN
ftr-435	89	12	of	of	ADP
ftr-435	89	13	modifications	modification	NOUN
ftr-435	89	14	.	.	PUNCT
ftr-435	90	1	costs	cost	NOUN
ftr-435	90	2	are	be	AUX
ftr-435	90	3	allocated	allocate	VERB
ftr-435	90	4	to	to	ADP
ftr-435	90	5	long	long	ADJ
ftr-435	90	6	-	-	PUNCT
ftr-435	90	7	term	term	NOUN
ftr-435	90	8	contracts	contract	NOUN
ftr-435	90	9	under	under	ADP
ftr-435	90	10	a	a	DET
ftr-435	90	11	single	single	ADJ
ftr-435	90	12	standard	standard	NOUN
ftr-435	90	13	linked	link	VERB
ftr-435	90	14	to	to	ADP
ftr-435	90	15	the	the	DET
ftr-435	90	16	uniform	uniform	ADJ
ftr-435	90	17	capitalization	capitalization	NOUN
ftr-435	90	18	rules	rule	NOUN
ftr-435	90	19	of	of	ADP
ftr-435	90	20	§	§	PROPN
ftr-435	90	21	263a	263a	PROPN
ftr-435	90	22	.	.	PUNCT
ftr-435	91	1	subcontracted	subcontracted	ADJ
ftr-435	91	2	costs	cost	NOUN
ftr-435	91	3	are	be	AUX
ftr-435	91	4	either	either	CCONJ
ftr-435	91	5	direct	direct	ADJ
ftr-435	91	6	material	material	NOUN
ftr-435	91	7	or	or	CCONJ
ftr-435	91	8	direct	direct	ADJ
ftr-435	91	9	labor	labor	NOUN
ftr-435	91	10	costs	cost	NOUN
ftr-435	91	11	that	that	PRON
ftr-435	91	12	must	must	AUX
ftr-435	91	13	be	be	AUX
ftr-435	91	14	allocated	allocate	VERB
ftr-435	91	15	.	.	PUNCT
ftr-435	92	1	the	the	DET
ftr-435	92	2	look	look	VERB
ftr-435	92	3	-	-	PUNCT
ftr-435	92	4	back	back	NOUN
ftr-435	92	5	rule	rule	NOUN
ftr-435	92	6	is	be	AUX
ftr-435	92	7	modified	modify	VERB
ftr-435	92	8	to	to	PART
ftr-435	92	9	apply	apply	VERB
ftr-435	92	10	first	first	ADV
ftr-435	92	11	in	in	ADP
ftr-435	92	12	the	the	DET
ftr-435	92	13	year	year	NOUN
ftr-435	92	14	in	in	ADP
ftr-435	92	15	which	which	PRON
ftr-435	92	16	the	the	DET
ftr-435	92	17	long	long	ADJ
ftr-435	92	18	-	-	PUNCT
ftr-435	92	19	term	term	NOUN
ftr-435	92	20	630	630	NUM
ftr-435	92	21	florida	florida	PROPN
ftr-435	92	22	tax	tax	NOUN
ftr-435	92	23	review	review	NOUN
ftr-435	92	24	[	[	X
ftr-435	92	25	vol.5	vol.5	ADV
ftr-435	92	26	:	:	PUNCT
ftr-435	92	27	si	si	ADJ
ftr-435	92	28	contract	contract	NOUN
ftr-435	92	29	is	be	AUX
ftr-435	92	30	completed	complete	VERB
ftr-435	92	31	and	and	CCONJ
ftr-435	92	32	accepted	accept	VERB
ftr-435	92	33	.	.	PUNCT
ftr-435	93	1	hybrid	hybrid	ADJ
ftr-435	93	2	contracts	contract	NOUN
ftr-435	93	3	involving	involve	VERB
ftr-435	93	4	both	both	CCONJ
ftr-435	93	5	the	the	DET
ftr-435	93	6	manufacture	manufacture	NOUN
ftr-435	93	7	of	of	ADP
ftr-435	93	8	personal	personal	ADJ
ftr-435	93	9	property	property	NOUN
ftr-435	93	10	and	and	CCONJ
ftr-435	93	11	the	the	DET
ftr-435	93	12	construction	construction	NOUN
ftr-435	93	13	of	of	ADP
ftr-435	93	14	real	real	ADJ
ftr-435	93	15	property	property	NOUN
ftr-435	93	16	can	can	AUX
ftr-435	93	17	electively	electively	ADV
ftr-435	93	18	be	be	AUX
ftr-435	93	19	reported	report	VERB
ftr-435	93	20	under	under	ADP
ftr-435	93	21	the	the	DET
ftr-435	93	22	percentage	percentage	NOUN
ftr-435	93	23	of	of	ADP
ftr-435	93	24	completion	completion	NOUN
ftr-435	93	25	method	method	NOUN
ftr-435	93	26	.	.	PUNCT
ftr-435	94	1	if	if	SCONJ
ftr-435	94	2	the	the	DET
ftr-435	94	3	customer	customer	NOUN
ftr-435	94	4	breaches	breach	NOUN
ftr-435	94	5	before	before	ADP
ftr-435	94	6	completion	completion	NOUN
ftr-435	94	7	,	,	PUNCT
ftr-435	94	8	previously	previously	ADV
ftr-435	94	9	reported	report	VERB
ftr-435	94	10	gross	gross	ADJ
ftr-435	94	11	income	income	NOUN
ftr-435	94	12	is	be	AUX
ftr-435	94	13	reversed	reverse	VERB
ftr-435	94	14	and	and	CCONJ
ftr-435	94	15	the	the	DET
ftr-435	94	16	adjusted	adjusted	ADJ
ftr-435	94	17	basis	basis	NOUN
ftr-435	94	18	of	of	ADP
ftr-435	94	19	the	the	DET
ftr-435	94	20	retained	retain	VERB
ftr-435	94	21	property	property	NOUN
ftr-435	94	22	equals	equal	VERB
ftr-435	94	23	previously	previously	ADV
ftr-435	94	24	deducted	deduct	VERB
ftr-435	94	25	costs	cost	NOUN
ftr-435	94	26	.	.	PUNCT
ftr-435	95	1	2	2	X
ftr-435	95	2	.	.	NUM
ftr-435	95	3	proposed	propose	VERB
ftr-435	95	4	regulations	regulation	NOUN
ftr-435	95	5	on	on	ADP
ftr-435	95	6	adopting	adopt	VERB
ftr-435	95	7	and	and	CCONJ
ftr-435	95	8	changing	change	VERB
ftr-435	95	9	taxable	taxable	ADJ
ftr-435	95	10	years	year	NOUN
ftr-435	95	11	.	.	PUNCT
ftr-435	96	1	reg-106917	reg-106917	NOUN
ftr-435	96	2	-	-	PUNCT
ftr-435	96	3	99	99	NUM
ftr-435	96	4	,	,	PUNCT
ftr-435	96	5	changes	change	NOUN
ftr-435	96	6	in	in	ADP
ftr-435	96	7	accounting	accounting	NOUN
ftr-435	96	8	periods	period	NOUN
ftr-435	96	9	,	,	PUNCT
ftr-435	96	10	66	66	NUM
ftr-435	96	11	f.r	f.r	NOUN
ftr-435	96	12	.	.	PROPN
ftr-435	96	13	31850	31850	NUM
ftr-435	96	14	(	(	PUNCT
ftr-435	96	15	6/13/01	6/13/01	NUM
ftr-435	96	16	)	)	PUNCT
ftr-435	96	17	.	.	PUNCT
ftr-435	97	1	the	the	DET
ftr-435	97	2	treasury	treasury	NOUN
ftr-435	97	3	has	have	AUX
ftr-435	97	4	published	publish	VERB
ftr-435	97	5	proposed	propose	VERB
ftr-435	97	6	amendments	amendment	NOUN
ftr-435	97	7	to	to	ADP
ftr-435	97	8	regulations	regulation	NOUN
ftr-435	97	9	under	under	ADP
ftr-435	97	10	§	§	PROPN
ftr-435	97	11	§	§	PROPN
ftr-435	97	12	441	441	NUM
ftr-435	97	13	,	,	PUNCT
ftr-435	97	14	442	442	NUM
ftr-435	97	15	,	,	PUNCT
ftr-435	97	16	706	706	NUM
ftr-435	97	17	,	,	PUNCT
ftr-435	97	18	and	and	CCONJ
ftr-435	97	19	1378	1378	NUM
ftr-435	97	20	regarding	regard	VERB
ftr-435	97	21	the	the	DET
ftr-435	97	22	requirement	requirement	NOUN
ftr-435	97	23	to	to	PART
ftr-435	97	24	obtain	obtain	VERB
ftr-435	97	25	the	the	DET
ftr-435	97	26	approval	approval	NOUN
ftr-435	97	27	of	of	ADP
ftr-435	97	28	the	the	DET
ftr-435	97	29	commissioner	commissioner	NOUN
ftr-435	97	30	to	to	PART
ftr-435	97	31	adopt	adopt	VERB
ftr-435	97	32	,	,	PUNCT
ftr-435	97	33	change	change	NOUN
ftr-435	97	34	,	,	PUNCT
ftr-435	97	35	or	or	CCONJ
ftr-435	97	36	retain	retain	VERB
ftr-435	97	37	an	an	DET
ftr-435	97	38	annual	annual	ADJ
ftr-435	97	39	accounting	accounting	NOUN
ftr-435	97	40	period	period	NOUN
ftr-435	97	41	.	.	PUNCT
ftr-435	98	1	prop	prop	NOUN
ftr-435	98	2	.	.	PUNCT
ftr-435	99	1	reg	reg	PROPN
ftr-435	99	2	.	.	PUNCT
ftr-435	100	1	§	§	PROPN
ftr-435	100	2	§	§	PROPN
ftr-435	100	3	1.441	1.441	NUM
ftr-435	100	4	-	-	SYM
ftr-435	100	5	1	1	NUM
ftr-435	100	6	through	through	ADP
ftr-435	100	7	1.441	1.441	NUM
ftr-435	100	8	-	-	SYM
ftr-435	100	9	4	4	NUM
ftr-435	100	10	generally	generally	ADV
ftr-435	100	11	are	be	AUX
ftr-435	100	12	substantively	substantively	ADV
ftr-435	100	13	the	the	DET
ftr-435	100	14	same	same	ADJ
ftr-435	100	15	as	as	ADP
ftr-435	100	16	temp	temp	NOUN
ftr-435	100	17	.	.	PUNCT
ftr-435	101	1	reg	reg	NOUN
ftr-435	101	2	.	.	PUNCT
ftr-435	102	1	§	§	PROPN
ftr-435	102	2	§	§	PROPN
ftr-435	102	3	1.441	1.441	NUM
ftr-435	102	4	-	-	SYM
ftr-435	102	5	1	1	NUM
ftr-435	102	6	t	t	NOUN
ftr-435	102	7	through	through	ADP
ftr-435	102	8	1.441	1.441	NUM
ftr-435	102	9	-	-	SYM
ftr-435	102	10	4	4	NUM
ftr-435	102	11	t	t	NOUN
ftr-435	102	12	,	,	PUNCT
ftr-435	102	13	including	include	VERB
ftr-435	102	14	the	the	DET
ftr-435	102	15	general	general	ADJ
ftr-435	102	16	rules	rule	NOUN
ftr-435	102	17	for	for	ADP
ftr-435	102	18	the	the	DET
ftr-435	102	19	period	period	NOUN
ftr-435	102	20	for	for	ADP
ftr-435	102	21	computing	compute	VERB
ftr-435	102	22	tax	tax	NOUN
ftr-435	102	23	,	,	PUNCT
ftr-435	102	24	numerous	numerous	ADJ
ftr-435	102	25	definitions	definition	NOUN
ftr-435	102	26	,	,	PUNCT
ftr-435	102	27	and	and	CCONJ
ftr-435	102	28	the	the	DET
ftr-435	102	29	requirement	requirement	NOUN
ftr-435	102	30	that	that	SCONJ
ftr-435	102	31	partnerships	partnership	NOUN
ftr-435	102	32	,	,	PUNCT
ftr-435	102	33	s	s	NOUN
ftr-435	102	34	corporations	corporation	NOUN
ftr-435	102	35	,	,	PUNCT
ftr-435	102	36	and	and	CCONJ
ftr-435	102	37	pscs	psc	NOUN
ftr-435	102	38	generally	generally	ADV
ftr-435	102	39	must	must	AUX
ftr-435	102	40	demonstrate	demonstrate	VERB
ftr-435	102	41	a	a	DET
ftr-435	102	42	business	business	NOUN
ftr-435	102	43	purpose	purpose	NOUN
ftr-435	102	44	and	and	CCONJ
ftr-435	102	45	obtain	obtain	VERB
ftr-435	102	46	approval	approval	NOUN
ftr-435	102	47	to	to	PART
ftr-435	102	48	adopt	adopt	VERB
ftr-435	102	49	or	or	CCONJ
ftr-435	102	50	retain	retain	VERB
ftr-435	102	51	a	a	DET
ftr-435	102	52	taxable	taxable	ADJ
ftr-435	102	53	year	year	NOUN
ftr-435	102	54	other	other	ADJ
ftr-435	102	55	than	than	ADP
ftr-435	102	56	their	their	PRON
ftr-435	102	57	required	require	VERB
ftr-435	102	58	taxable	taxable	ADJ
ftr-435	102	59	year	year	NOUN
ftr-435	102	60	,	,	PUNCT
ftr-435	102	61	but	but	CCONJ
ftr-435	102	62	the	the	DET
ftr-435	102	63	proposed	propose	VERB
ftr-435	102	64	regulations	regulation	NOUN
ftr-435	102	65	are	be	AUX
ftr-435	102	66	reorganized	reorganize	VERB
ftr-435	102	67	.	.	PUNCT
ftr-435	103	1	�	�	PROPN
ftr-435	103	2	prop	prop	PROPN
ftr-435	103	3	.	.	PUNCT
ftr-435	104	1	reg	reg	PROPN
ftr-435	104	2	.	.	PUNCT
ftr-435	105	1	§	§	PROPN
ftr-435	105	2	1.441	1.441	NUM
ftr-435	105	3	-	-	SYM
ftr-435	105	4	1(c	1(c	NUM
ftr-435	105	5	)	)	PUNCT
ftr-435	105	6	provides	provide	VERB
ftr-435	105	7	that	that	SCONJ
ftr-435	105	8	a	a	DET
ftr-435	105	9	taxable	taxable	ADJ
ftr-435	105	10	year	year	NOUN
ftr-435	105	11	is	be	AUX
ftr-435	105	12	adopted	adopt	VERB
ftr-435	105	13	by	by	ADP
ftr-435	105	14	filing	file	VERB
ftr-435	105	15	the	the	DET
ftr-435	105	16	first	first	ADJ
ftr-435	105	17	federal	federal	ADJ
ftr-435	105	18	income	income	NOUN
ftr-435	105	19	tax	tax	NOUN
ftr-435	105	20	return	return	NOUN
ftr-435	105	21	using	use	VERB
ftr-435	105	22	that	that	DET
ftr-435	105	23	taxable	taxable	ADJ
ftr-435	105	24	year	year	NOUN
ftr-435	105	25	.	.	PUNCT
ftr-435	106	1	filing	file	VERB
ftr-435	106	2	an	an	DET
ftr-435	106	3	application	application	NOUN
ftr-435	106	4	for	for	ADP
ftr-435	106	5	an	an	DET
ftr-435	106	6	ein	ein	PROPN
ftr-435	106	7	,	,	PUNCT
ftr-435	106	8	filing	file	VERB
ftr-435	106	9	an	an	DET
ftr-435	106	10	extension	extension	NOUN
ftr-435	106	11	,	,	PUNCT
ftr-435	106	12	or	or	CCONJ
ftr-435	106	13	making	make	VERB
ftr-435	106	14	estimated	estimate	VERB
ftr-435	106	15	tax	tax	NOUN
ftr-435	106	16	payments	payment	NOUN
ftr-435	106	17	,	,	PUNCT
ftr-435	106	18	indicating	indicate	VERB
ftr-435	106	19	a	a	DET
ftr-435	106	20	particular	particular	ADJ
ftr-435	106	21	taxable	taxable	ADJ
ftr-435	106	22	year	year	NOUN
ftr-435	106	23	would	would	AUX
ftr-435	106	24	not	not	PART
ftr-435	106	25	constitute	constitute	VERB
ftr-435	106	26	an	an	DET
ftr-435	106	27	adoption	adoption	NOUN
ftr-435	106	28	of	of	ADP
ftr-435	106	29	that	that	DET
ftr-435	106	30	year	year	NOUN
ftr-435	106	31	.	.	PUNCT
ftr-435	107	1	rev	rev	PROPN
ftr-435	107	2	.	.	PUNCT
ftr-435	108	1	rul	rul	PROPN
ftr-435	108	2	.	.	PUNCT
ftr-435	109	1	57	57	NUM
ftr-435	109	2	-	-	SYM
ftr-435	109	3	589	589	NUM
ftr-435	109	4	(	(	PUNCT
ftr-435	109	5	1957	1957	NUM
ftr-435	109	6	-	-	SYM
ftr-435	109	7	2	2	NUM
ftr-435	109	8	c.b	c.b	PROPN
ftr-435	109	9	.	.	PROPN
ftr-435	109	10	298	298	NUM
ftr-435	109	11	)	)	PUNCT
ftr-435	109	12	,	,	PUNCT
ftr-435	109	13	and	and	CCONJ
ftr-435	109	14	rev	rev	VERB
ftr-435	109	15	.	.	PROPN
ftr-435	109	16	rul	rul	PROPN
ftr-435	109	17	.	.	PUNCT
ftr-435	110	1	69563	69563	NUM
ftr-435	110	2	(	(	PUNCT
ftr-435	110	3	1969	1969	NUM
ftr-435	110	4	-	-	SYM
ftr-435	110	5	2	2	NUM
ftr-435	110	6	c.b	c.b	PROPN
ftr-435	110	7	.	.	PROPN
ftr-435	110	8	104	104	NUM
ftr-435	110	9	)	)	PUNCT
ftr-435	110	10	,	,	PUNCT
ftr-435	110	11	holding	hold	VERB
ftr-435	110	12	that	that	SCONJ
ftr-435	110	13	the	the	DET
ftr-435	110	14	filing	filing	NOUN
ftr-435	110	15	of	of	ADP
ftr-435	110	16	an	an	DET
ftr-435	110	17	extension	extension	NOUN
ftr-435	110	18	and	and	CCONJ
ftr-435	110	19	estimated	estimate	VERB
ftr-435	110	20	tax	tax	NOUN
ftr-435	110	21	payments	payment	NOUN
ftr-435	110	22	establishes	establish	VERB
ftr-435	110	23	a	a	DET
ftr-435	110	24	taxable	taxable	ADJ
ftr-435	110	25	year	year	NOUN
ftr-435	110	26	,	,	PUNCT
ftr-435	110	27	will	will	AUX
ftr-435	110	28	be	be	AUX
ftr-435	110	29	superseded	supersede	VERB
ftr-435	110	30	.	.	PUNCT
ftr-435	111	1	�	�	PROPN
ftr-435	111	2	the	the	DET
ftr-435	111	3	proposed	propose	VERB
ftr-435	111	4	regulations	regulation	NOUN
ftr-435	111	5	under	under	ADP
ftr-435	111	6	§	§	PROPN
ftr-435	111	7	442	442	NUM
ftr-435	111	8	continue	continue	VERB
ftr-435	111	9	to	to	PART
ftr-435	111	10	require	require	VERB
ftr-435	111	11	that	that	SCONJ
ftr-435	111	12	the	the	DET
ftr-435	111	13	taxpayer	taxpayer	NOUN
ftr-435	111	14	demonstrate	demonstrate	VERB
ftr-435	111	15	a	a	DET
ftr-435	111	16	business	business	NOUN
ftr-435	111	17	purpose	purpose	NOUN
ftr-435	111	18	for	for	ADP
ftr-435	111	19	changing	change	VERB
ftr-435	111	20	taxable	taxable	ADJ
ftr-435	111	21	years	year	NOUN
ftr-435	111	22	.	.	PUNCT
ftr-435	112	1	the	the	DET
ftr-435	112	2	proposed	propose	VERB
ftr-435	112	3	regulations	regulation	NOUN
ftr-435	112	4	use	use	VERB
ftr-435	112	5	the	the	DET
ftr-435	112	6	term	term	NOUN
ftr-435	112	7	�	�	PROPN
ftr-435	112	8	business	business	NOUN
ftr-435	112	9	purpose	purpose	NOUN
ftr-435	112	10	�	�	PROPN
ftr-435	112	11	rather	rather	ADV
ftr-435	112	12	than	than	ADP
ftr-435	112	13	the	the	DET
ftr-435	112	14	�	�	NOUN
ftr-435	112	15	substantial	substantial	ADJ
ftr-435	112	16	business	business	NOUN
ftr-435	112	17	purpose	purpose	NOUN
ftr-435	112	18	�	�	PROPN
ftr-435	112	19	of	of	ADP
ftr-435	112	20	the	the	DET
ftr-435	112	21	temporary	temporary	ADJ
ftr-435	112	22	regulations	regulation	NOUN
ftr-435	112	23	,	,	PUNCT
ftr-435	112	24	but	but	CCONJ
ftr-435	112	25	,	,	PUNCT
ftr-435	112	26	according	accord	VERB
ftr-435	112	27	to	to	ADP
ftr-435	112	28	the	the	DET
ftr-435	112	29	preamble	preamble	NOUN
ftr-435	112	30	,	,	PUNCT
ftr-435	112	31	the	the	DET
ftr-435	112	32	treasury	treasury	NOUN
ftr-435	112	33	does	do	AUX
ftr-435	112	34	not	not	PART
ftr-435	112	35	intend	intend	VERB
ftr-435	112	36	the	the	DET
ftr-435	112	37	language	language	NOUN
ftr-435	112	38	change	change	NOUN
ftr-435	112	39	to	to	PART
ftr-435	112	40	change	change	VERB
ftr-435	112	41	the	the	DET
ftr-435	112	42	standard	standard	NOUN
ftr-435	112	43	.	.	PUNCT
ftr-435	113	1	under	under	ADP
ftr-435	113	2	prop	prop	NOUN
ftr-435	113	3	.	.	PUNCT
ftr-435	114	1	reg	reg	NOUN
ftr-435	114	2	.	.	PUNCT
ftr-435	115	1	§	§	PROPN
ftr-435	115	2	1.442	1.442	NUM
ftr-435	115	3	-	-	SYM
ftr-435	115	4	1(b	1(b	NUM
ftr-435	115	5	)	)	PUNCT
ftr-435	115	6	,	,	PUNCT
ftr-435	115	7	form	form	NOUN
ftr-435	115	8	1128	1128	NUM
ftr-435	115	9	would	would	AUX
ftr-435	115	10	have	have	VERB
ftr-435	115	11	to	to	PART
ftr-435	115	12	be	be	AUX
ftr-435	115	13	filed	file	VERB
ftr-435	115	14	by	by	ADP
ftr-435	115	15	the	the	DET
ftr-435	115	16	15th	15th	ADJ
ftr-435	115	17	day	day	NOUN
ftr-435	115	18	of	of	ADP
ftr-435	115	19	the	the	DET
ftr-435	115	20	third	third	ADJ
ftr-435	116	1	[	[	X
ftr-435	116	2	rather	rather	ADV
ftr-435	116	3	than	than	ADP
ftr-435	116	4	second	second	ADJ
ftr-435	116	5	]	]	PUNCT
ftr-435	116	6	month	month	NOUN
ftr-435	116	7	of	of	ADP
ftr-435	116	8	the	the	DET
ftr-435	116	9	first	first	ADJ
ftr-435	116	10	effective	effective	ADJ
ftr-435	116	11	[	[	X
ftr-435	116	12	the	the	DET
ftr-435	116	13	short	short	ADJ
ftr-435	116	14	]	]	PUNCT
ftr-435	116	15	year	year	NOUN
ftr-435	116	16	.	.	PUNCT
ftr-435	117	1	the	the	DET
ftr-435	117	2	automatic	automatic	ADJ
ftr-435	117	3	approval	approval	NOUN
ftr-435	117	4	provisions	provision	NOUN
ftr-435	117	5	have	have	AUX
ftr-435	117	6	been	be	AUX
ftr-435	117	7	deleted	delete	VERB
ftr-435	117	8	in	in	ADP
ftr-435	117	9	favor	favor	NOUN
ftr-435	117	10	of	of	ADP
ftr-435	117	11	the	the	DET
ftr-435	117	12	standards	standard	NOUN
ftr-435	117	13	of	of	ADP
ftr-435	117	14	rev	rev	PROPN
ftr-435	117	15	.	.	PROPN
ftr-435	117	16	proc	proc	PROPN
ftr-435	117	17	.	.	PUNCT
ftr-435	118	1	2000	2000	NUM
ftr-435	118	2	-	-	SYM
ftr-435	118	3	11	11	NUM
ftr-435	118	4	,	,	PUNCT
ftr-435	118	5	2000	2000	NUM
ftr-435	118	6	-	-	SYM
ftr-435	118	7	3	3	NUM
ftr-435	118	8	i.r.b	i.r.b	NOUN
ftr-435	118	9	.	.	PUNCT
ftr-435	119	1	309	309	NUM
ftr-435	119	2	.	.	PUNCT
ftr-435	120	1	�	�	PROPN
ftr-435	120	2	prop	prop	PROPN
ftr-435	120	3	.	.	PUNCT
ftr-435	121	1	reg	reg	PROPN
ftr-435	121	2	.	.	PUNCT
ftr-435	122	1	§	§	PROPN
ftr-435	122	2	1.706	1.706	NUM
ftr-435	122	3	-	-	SYM
ftr-435	122	4	1	1	NUM
ftr-435	122	5	reflects	reflect	VERB
ftr-435	122	6	the	the	DET
ftr-435	122	7	1986	1986	NUM
ftr-435	122	8	act	act	PROPN
ftr-435	122	9	�	�	PROPN
ftr-435	122	10	s	s	PART
ftr-435	122	11	required	require	VERB
ftr-435	122	12	taxable	taxable	ADJ
ftr-435	122	13	year	year	NOUN
ftr-435	122	14	rules	rule	NOUN
ftr-435	122	15	and	and	CCONJ
ftr-435	122	16	the	the	DET
ftr-435	122	17	least	least	ADJ
ftr-435	122	18	aggregate	aggregate	ADJ
ftr-435	122	19	deferral	deferral	ADJ
ftr-435	122	20	standard	standard	NOUN
ftr-435	122	21	.	.	PUNCT
ftr-435	123	1	generally	generally	ADV
ftr-435	123	2	speaking	speak	VERB
ftr-435	123	3	,	,	PUNCT
ftr-435	123	4	the	the	DET
ftr-435	123	5	substantive	substantive	ADJ
ftr-435	123	6	rules	rule	NOUN
ftr-435	123	7	incorporate	incorporate	VERB
ftr-435	123	8	temp	temp	NOUN
ftr-435	123	9	.	.	PUNCT
ftr-435	124	1	reg	reg	NOUN
ftr-435	124	2	.	.	PUNCT
ftr-435	125	1	§	§	PROPN
ftr-435	125	2	1.706	1.706	NUM
ftr-435	125	3	-	-	SYM
ftr-435	125	4	1	1	NUM
ftr-435	125	5	t	t	NOUN
ftr-435	125	6	,	,	PUNCT
ftr-435	125	7	but	but	CCONJ
ftr-435	125	8	the	the	DET
ftr-435	125	9	proposed	propose	VERB
ftr-435	125	10	regulations	regulation	NOUN
ftr-435	125	11	elaborate	elaborate	VERB
ftr-435	125	12	the	the	DET
ftr-435	125	13	standards	standard	NOUN
ftr-435	125	14	for	for	ADP
ftr-435	125	15	determining	determine	VERB
ftr-435	125	16	a	a	DET
ftr-435	125	17	partner	partner	NOUN
ftr-435	125	18	�	�	NOUN
ftr-435	125	19	s	s	PART
ftr-435	125	20	interests	interest	NOUN
ftr-435	125	21	in	in	ADP
ftr-435	125	22	profits	profit	NOUN
ftr-435	125	23	and	and	CCONJ
ftr-435	125	24	capital	capital	NOUN
ftr-435	125	25	for	for	ADP
ftr-435	125	26	purposes	purpose	NOUN
ftr-435	125	27	of	of	ADP
ftr-435	125	28	applying	apply	VERB
ftr-435	125	29	those	those	DET
ftr-435	125	30	tests	test	NOUN
ftr-435	125	31	�	�	PROPN
ftr-435	125	32	income	income	NOUN
ftr-435	125	33	interests	interest	NOUN
ftr-435	125	34	are	be	AUX
ftr-435	125	35	determined	determine	VERB
ftr-435	125	36	with	with	ADP
ftr-435	125	37	respect	respect	NOUN
ftr-435	125	38	to	to	ADP
ftr-435	125	39	taxable	taxable	ADJ
ftr-435	125	40	income	income	NOUN
ftr-435	125	41	,	,	PUNCT
ftr-435	125	42	not	not	PART
ftr-435	125	43	book	book	NOUN
ftr-435	125	44	income	income	NOUN
ftr-435	125	45	,	,	PUNCT
ftr-435	125	46	and	and	CCONJ
ftr-435	125	47	capital	capital	NOUN
ftr-435	125	48	interests	interest	NOUN
ftr-435	125	49	are	be	AUX
ftr-435	125	50	determined	determine	VERB
ftr-435	125	51	with	with	ADP
ftr-435	125	52	respect	respect	NOUN
ftr-435	125	53	to	to	ADP
ftr-435	125	54	a	a	DET
ftr-435	125	55	hypothetical	hypothetical	ADJ
ftr-435	125	56	liquidation	liquidation	NOUN
ftr-435	125	57	.	.	PUNCT
ftr-435	126	1	2002	2002	NUM
ftr-435	126	2	]	]	PUNCT
ftr-435	126	3	recent	recent	ADJ
ftr-435	126	4	developments	development	NOUN
ftr-435	126	5	in	in	ADP
ftr-435	126	6	federal	federal	ADJ
ftr-435	126	7	income	income	NOUN
ftr-435	126	8	taxation	taxation	NOUN
ftr-435	126	9	631	631	NUM
ftr-435	126	10	procedural	procedural	ADJ
ftr-435	126	11	rules	rule	NOUN
ftr-435	126	12	for	for	ADP
ftr-435	126	13	requesting	request	VERB
ftr-435	126	14	a	a	DET
ftr-435	126	15	year	year	NOUN
ftr-435	126	16	other	other	ADJ
ftr-435	126	17	than	than	ADP
ftr-435	126	18	a	a	DET
ftr-435	126	19	required	require	VERB
ftr-435	126	20	year	year	NOUN
ftr-435	126	21	have	have	AUX
ftr-435	126	22	been	be	AUX
ftr-435	126	23	removed	remove	VERB
ftr-435	126	24	in	in	ADP
ftr-435	126	25	favor	favor	NOUN
ftr-435	126	26	of	of	ADP
ftr-435	126	27	the	the	DET
ftr-435	126	28	prop	prop	NOUN
ftr-435	126	29	.	.	PUNCT
ftr-435	127	1	reg	reg	NOUN
ftr-435	127	2	.	.	PUNCT
ftr-435	128	1	§	§	PROPN
ftr-435	128	2	1.442	1.442	NUM
ftr-435	128	3	-	-	SYM
ftr-435	128	4	1	1	NUM
ftr-435	128	5	procedures	procedure	NOUN
ftr-435	128	6	.	.	PUNCT
ftr-435	129	1	�	�	PROPN
ftr-435	129	2	prop	prop	PROPN
ftr-435	129	3	.	.	PUNCT
ftr-435	130	1	reg	reg	PROPN
ftr-435	130	2	.	.	PUNCT
ftr-435	131	1	§	§	PROPN
ftr-435	131	2	1.1378	1.1378	NUM
ftr-435	131	3	-	-	SYM
ftr-435	131	4	1	1	NUM
ftr-435	131	5	would	would	AUX
ftr-435	131	6	not	not	PART
ftr-435	131	7	implement	implement	VERB
ftr-435	131	8	any	any	DET
ftr-435	131	9	substantive	substantive	ADJ
ftr-435	131	10	changes	change	NOUN
ftr-435	131	11	,	,	PUNCT
ftr-435	131	12	but	but	CCONJ
ftr-435	131	13	procedural	procedural	ADJ
ftr-435	131	14	rules	rule	NOUN
ftr-435	131	15	for	for	ADP
ftr-435	131	16	requesting	request	VERB
ftr-435	131	17	a	a	DET
ftr-435	131	18	year	year	NOUN
ftr-435	131	19	other	other	ADJ
ftr-435	131	20	than	than	ADP
ftr-435	131	21	a	a	DET
ftr-435	131	22	required	require	VERB
ftr-435	131	23	year	year	NOUN
ftr-435	131	24	have	have	AUX
ftr-435	131	25	been	be	AUX
ftr-435	131	26	removed	remove	VERB
ftr-435	131	27	in	in	ADP
ftr-435	131	28	favor	favor	NOUN
ftr-435	131	29	of	of	ADP
ftr-435	131	30	prop	prop	NOUN
ftr-435	131	31	.	.	PUNCT
ftr-435	132	1	reg	reg	NOUN
ftr-435	132	2	.	.	PUNCT
ftr-435	133	1	§	§	PROPN
ftr-435	133	2	1.442	1.442	NUM
ftr-435	133	3	-	-	SYM
ftr-435	133	4	1	1	NUM
ftr-435	133	5	procedures	procedure	NOUN
ftr-435	133	6	.	.	PUNCT
ftr-435	134	1	a.	a.	NOUN
ftr-435	134	2	notice	notice	PROPN
ftr-435	134	3	2001	2001	NUM
ftr-435	134	4	-	-	SYM
ftr-435	134	5	34	34	NUM
ftr-435	134	6	,	,	PUNCT
ftr-435	134	7	2001	2001	NUM
ftr-435	134	8	-	-	SYM
ftr-435	134	9	23	23	NUM
ftr-435	134	10	i.r.b	i.r.b	NOUN
ftr-435	134	11	.	.	PUNCT
ftr-435	135	1	1302	1302	NUM
ftr-435	135	2	(	(	PUNCT
ftr-435	135	3	6/4/01	6/4/01	NUM
ftr-435	135	4	)	)	PUNCT
ftr-435	135	5	.	.	PUNCT
ftr-435	136	1	the	the	DET
ftr-435	136	2	irs	irs	PROPN
ftr-435	136	3	has	have	AUX
ftr-435	136	4	published	publish	VERB
ftr-435	136	5	a	a	DET
ftr-435	136	6	proposed	propose	VERB
ftr-435	136	7	revenue	revenue	NOUN
ftr-435	136	8	procedure	procedure	NOUN
ftr-435	136	9	dealing	deal	VERB
ftr-435	136	10	with	with	ADP
ftr-435	136	11	procedures	procedure	NOUN
ftr-435	136	12	under	under	ADP
ftr-435	136	13	§	§	PROPN
ftr-435	136	14	442	442	NUM
ftr-435	136	15	for	for	ADP
ftr-435	136	16	taxpayers	taxpayer	NOUN
ftr-435	136	17	outside	outside	ADP
ftr-435	136	18	the	the	DET
ftr-435	136	19	scope	scope	NOUN
ftr-435	136	20	of	of	ADP
ftr-435	136	21	the	the	DET
ftr-435	136	22	revenue	revenue	NOUN
ftr-435	136	23	procedures	procedure	NOUN
ftr-435	136	24	providing	provide	VERB
ftr-435	136	25	automatic	automatic	ADJ
ftr-435	136	26	approval	approval	NOUN
ftr-435	136	27	to	to	PART
ftr-435	136	28	adopt	adopt	VERB
ftr-435	136	29	,	,	PUNCT
ftr-435	136	30	change	change	NOUN
ftr-435	136	31	,	,	PUNCT
ftr-435	136	32	or	or	CCONJ
ftr-435	136	33	retain	retain	VERB
ftr-435	136	34	,	,	PUNCT
ftr-435	136	35	a	a	DET
ftr-435	136	36	taxable	taxable	ADJ
ftr-435	136	37	year	year	NOUN
ftr-435	137	1	[	[	X
ftr-435	137	2	see	see	VERB
ftr-435	137	3	,	,	PUNCT
ftr-435	137	4	e.g.	e.g.	ADV
ftr-435	137	5	,	,	PUNCT
ftr-435	137	6	rev	rev	PROPN
ftr-435	137	7	.	.	PROPN
ftr-435	137	8	proc	proc	PROPN
ftr-435	137	9	.	.	PUNCT
ftr-435	138	1	200011	200011	NUM
ftr-435	138	2	,	,	PUNCT
ftr-435	138	3	2000	2000	NUM
ftr-435	138	4	-	-	SYM
ftr-435	138	5	3	3	NUM
ftr-435	138	6	,	,	PUNCT
ftr-435	138	7	i.r.b	i.r.b	NOUN
ftr-435	138	8	.	.	PUNCT
ftr-435	138	9	309	309	NUM
ftr-435	138	10	;	;	PUNCT
ftr-435	138	11	notice	notice	VERB
ftr-435	138	12	2001	2001	NUM
ftr-435	138	13	-	-	SYM
ftr-435	138	14	35	35	NUM
ftr-435	138	15	,	,	PUNCT
ftr-435	138	16	2001	2001	NUM
ftr-435	138	17	-	-	SYM
ftr-435	138	18	23	23	NUM
ftr-435	138	19	i.r.b	i.r.b	NOUN
ftr-435	138	20	.	.	PUNCT
ftr-435	138	21	1314	1314	NUM
ftr-435	138	22	,	,	PUNCT
ftr-435	138	23	and	and	CCONJ
ftr-435	138	24	rev	rev	PROPN
ftr-435	138	25	.	.	PROPN
ftr-435	138	26	proc	proc	PROPN
ftr-435	138	27	.	.	PUNCT
ftr-435	139	1	66	66	NUM
ftr-435	139	2	-	-	SYM
ftr-435	139	3	50	50	NUM
ftr-435	139	4	,	,	PUNCT
ftr-435	139	5	1966	1966	NUM
ftr-435	139	6	-	-	SYM
ftr-435	139	7	2	2	NUM
ftr-435	139	8	c.b	c.b	PROPN
ftr-435	139	9	.	.	PROPN
ftr-435	139	10	1260	1260	NUM
ftr-435	139	11	]	]	PUNCT
ftr-435	139	12	to	to	PART
ftr-435	139	13	establish	establish	VERB
ftr-435	139	14	a	a	DET
ftr-435	139	15	business	business	NOUN
ftr-435	139	16	purpose	purpose	NOUN
ftr-435	139	17	and	and	CCONJ
ftr-435	139	18	request	request	VERB
ftr-435	139	19	approval	approval	NOUN
ftr-435	139	20	to	to	PART
ftr-435	139	21	adopt	adopt	VERB
ftr-435	139	22	,	,	PUNCT
ftr-435	139	23	change	change	NOUN
ftr-435	139	24	,	,	PUNCT
ftr-435	139	25	or	or	CCONJ
ftr-435	139	26	retain	retain	VERB
ftr-435	139	27	a	a	DET
ftr-435	139	28	taxable	taxable	ADJ
ftr-435	139	29	year	year	NOUN
ftr-435	139	30	.	.	PUNCT
ftr-435	140	1	under	under	ADP
ftr-435	140	2	the	the	DET
ftr-435	140	3	proposed	propose	VERB
ftr-435	140	4	revenue	revenue	NOUN
ftr-435	140	5	procedure	procedure	NOUN
ftr-435	140	6	,	,	PUNCT
ftr-435	140	7	the	the	DET
ftr-435	140	8	irs	irs	PROPN
ftr-435	140	9	would	would	AUX
ftr-435	140	10	no	no	ADV
ftr-435	140	11	longer	long	ADV
ftr-435	140	12	weigh	weigh	VERB
ftr-435	140	13	the	the	DET
ftr-435	140	14	merit	merit	NOUN
ftr-435	140	15	of	of	ADP
ftr-435	140	16	a	a	DET
ftr-435	140	17	taxpayer	taxpayer	NOUN
ftr-435	140	18	�	�	PROPN
ftr-435	140	19	s	s	PART
ftr-435	140	20	stated	state	VERB
ftr-435	140	21	business	business	NOUN
ftr-435	140	22	purpose	purpose	NOUN
ftr-435	140	23	against	against	ADP
ftr-435	140	24	the	the	DET
ftr-435	140	25	amount	amount	NOUN
ftr-435	140	26	of	of	ADP
ftr-435	140	27	distortion	distortion	NOUN
ftr-435	140	28	of	of	ADP
ftr-435	140	29	income	income	NOUN
ftr-435	140	30	.	.	PUNCT
ftr-435	141	1	taxpayers	taxpayer	NOUN
ftr-435	141	2	generally	generally	ADV
ftr-435	141	3	would	would	AUX
ftr-435	141	4	be	be	AUX
ftr-435	141	5	granted	grant	VERB
ftr-435	141	6	approval	approval	NOUN
ftr-435	141	7	to	to	PART
ftr-435	141	8	adopt	adopt	VERB
ftr-435	141	9	,	,	PUNCT
ftr-435	141	10	change	change	VERB
ftr-435	141	11	to	to	ADP
ftr-435	141	12	,	,	PUNCT
ftr-435	141	13	or	or	CCONJ
ftr-435	141	14	retain	retain	VERB
ftr-435	141	15	a	a	DET
ftr-435	141	16	natural	natural	ADJ
ftr-435	141	17	business	business	NOUN
ftr-435	141	18	year	year	NOUN
ftr-435	141	19	under	under	ADP
ftr-435	141	20	the	the	DET
ftr-435	141	21	proposed	propose	VERB
ftr-435	141	22	revenue	revenue	NOUN
ftr-435	141	23	procedure	procedure	NOUN
ftr-435	141	24	.	.	PUNCT
ftr-435	142	1	establishing	establish	VERB
ftr-435	142	2	a	a	DET
ftr-435	142	3	natural	natural	ADJ
ftr-435	142	4	business	business	NOUN
ftr-435	142	5	year	year	NOUN
ftr-435	142	6	generally	generally	ADV
ftr-435	142	7	will	will	AUX
ftr-435	142	8	be	be	AUX
ftr-435	142	9	the	the	DET
ftr-435	142	10	only	only	ADJ
ftr-435	142	11	circumstance	circumstance	NOUN
ftr-435	142	12	under	under	ADP
ftr-435	142	13	which	which	PRON
ftr-435	142	14	a	a	DET
ftr-435	142	15	partnership	partnership	NOUN
ftr-435	142	16	,	,	PUNCT
ftr-435	142	17	s	s	PART
ftr-435	142	18	corporation	corporation	NOUN
ftr-435	142	19	,	,	PUNCT
ftr-435	142	20	electing	elect	VERB
ftr-435	142	21	s	s	PART
ftr-435	142	22	corporation	corporation	NOUN
ftr-435	142	23	,	,	PUNCT
ftr-435	142	24	or	or	CCONJ
ftr-435	142	25	psc	psc	PROPN
ftr-435	142	26	will	will	AUX
ftr-435	142	27	be	be	AUX
ftr-435	142	28	granted	grant	VERB
ftr-435	142	29	approval	approval	NOUN
ftr-435	142	30	.	.	PUNCT
ftr-435	143	1	other	other	ADJ
ftr-435	143	2	taxpayers	taxpayer	NOUN
ftr-435	143	3	that	that	PRON
ftr-435	143	4	do	do	AUX
ftr-435	143	5	not	not	PART
ftr-435	143	6	establish	establish	VERB
ftr-435	143	7	a	a	DET
ftr-435	143	8	natural	natural	ADJ
ftr-435	143	9	business	business	NOUN
ftr-435	143	10	year	year	NOUN
ftr-435	143	11	generally	generally	ADV
ftr-435	143	12	would	would	AUX
ftr-435	143	13	be	be	AUX
ftr-435	143	14	granted	grant	VERB
ftr-435	143	15	approval	approval	NOUN
ftr-435	143	16	under	under	ADP
ftr-435	143	17	the	the	DET
ftr-435	143	18	proposed	propose	VERB
ftr-435	143	19	revenue	revenue	NOUN
ftr-435	143	20	procedure	procedure	NOUN
ftr-435	143	21	if	if	SCONJ
ftr-435	143	22	they	they	PRON
ftr-435	143	23	agree	agree	VERB
ftr-435	143	24	to	to	ADP
ftr-435	143	25	certain	certain	ADJ
ftr-435	143	26	additional	additional	ADJ
ftr-435	143	27	terms	term	NOUN
ftr-435	143	28	,	,	PUNCT
ftr-435	143	29	conditions	condition	NOUN
ftr-435	143	30	,	,	PUNCT
ftr-435	143	31	and	and	CCONJ
ftr-435	143	32	adjustments	adjustment	NOUN
ftr-435	143	33	designed	design	VERB
ftr-435	143	34	to	to	PART
ftr-435	143	35	neutralize	neutralize	VERB
ftr-435	143	36	the	the	DET
ftr-435	143	37	tax	tax	NOUN
ftr-435	143	38	effects	effect	NOUN
ftr-435	143	39	of	of	ADP
ftr-435	143	40	substantial	substantial	ADJ
ftr-435	143	41	distortion	distortion	NOUN
ftr-435	143	42	of	of	ADP
ftr-435	143	43	income	income	NOUN
ftr-435	143	44	resulting	result	VERB
ftr-435	143	45	from	from	ADP
ftr-435	143	46	the	the	DET
ftr-435	143	47	change	change	NOUN
ftr-435	143	48	.	.	PUNCT
ftr-435	144	1	b.	b.	PROPN
ftr-435	144	2	notice	notice	PROPN
ftr-435	144	3	2001	2001	NUM
ftr-435	144	4	-	-	SYM
ftr-435	144	5	35	35	NUM
ftr-435	144	6	,	,	PUNCT
ftr-435	144	7	2001	2001	NUM
ftr-435	144	8	-	-	SYM
ftr-435	144	9	23	23	NUM
ftr-435	144	10	i.r.b	i.r.b	NOUN
ftr-435	144	11	.	.	PUNCT
ftr-435	145	1	1314	1314	NUM
ftr-435	145	2	(	(	PUNCT
ftr-435	145	3	6/4/01	6/4/01	NUM
ftr-435	145	4	)	)	PUNCT
ftr-435	145	5	.	.	PUNCT
ftr-435	146	1	this	this	DET
ftr-435	146	2	notice	notice	NOUN
ftr-435	146	3	provides	provide	VERB
ftr-435	146	4	a	a	DET
ftr-435	146	5	proposed	propose	VERB
ftr-435	146	6	revenue	revenue	NOUN
ftr-435	146	7	procedure	procedure	NOUN
ftr-435	146	8	that	that	PRON
ftr-435	146	9	will	will	AUX
ftr-435	146	10	provide	provide	VERB
ftr-435	146	11	the	the	DET
ftr-435	146	12	procedures	procedure	NOUN
ftr-435	146	13	under	under	ADP
ftr-435	146	14	§	§	PROPN
ftr-435	146	15	442	442	NUM
ftr-435	146	16	for	for	ADP
ftr-435	146	17	certain	certain	ADJ
ftr-435	146	18	partnerships	partnership	NOUN
ftr-435	146	19	,	,	PUNCT
ftr-435	146	20	s	s	PART
ftr-435	146	21	corporations	corporation	NOUN
ftr-435	146	22	,	,	PUNCT
ftr-435	146	23	electing	elect	VERB
ftr-435	146	24	s	s	AUX
ftr-435	146	25	corporations	corporation	NOUN
ftr-435	146	26	,	,	PUNCT
ftr-435	146	27	and	and	CCONJ
ftr-435	146	28	pscs	psc	NOUN
ftr-435	146	29	to	to	PART
ftr-435	146	30	obtain	obtain	VERB
ftr-435	146	31	automatic	automatic	ADJ
ftr-435	146	32	approval	approval	NOUN
ftr-435	146	33	to	to	PART
ftr-435	146	34	adopt	adopt	VERB
ftr-435	146	35	,	,	PUNCT
ftr-435	146	36	change	change	NOUN
ftr-435	146	37	,	,	PUNCT
ftr-435	146	38	or	or	CCONJ
ftr-435	146	39	retain	retain	VERB
ftr-435	146	40	their	their	PRON
ftr-435	146	41	taxable	taxable	ADJ
ftr-435	146	42	years	year	NOUN
ftr-435	146	43	.	.	PUNCT
ftr-435	147	1	when	when	SCONJ
ftr-435	147	2	finalized	finalize	VERB
ftr-435	147	3	,	,	PUNCT
ftr-435	147	4	the	the	DET
ftr-435	147	5	revenue	revenue	NOUN
ftr-435	147	6	procedure	procedure	NOUN
ftr-435	147	7	will	will	AUX
ftr-435	147	8	supersede	supersede	VERB
ftr-435	147	9	rev	rev	PROPN
ftr-435	147	10	.	.	PROPN
ftr-435	147	11	proc	proc	PROPN
ftr-435	147	12	.	.	PUNCT
ftr-435	148	1	87	87	NUM
ftr-435	148	2	-	-	SYM
ftr-435	148	3	32	32	NUM
ftr-435	148	4	,	,	PUNCT
ftr-435	148	5	1987	1987	NUM
ftr-435	148	6	-	-	SYM
ftr-435	148	7	2	2	NUM
ftr-435	148	8	c.b	c.b	PROPN
ftr-435	148	9	.	.	PROPN
ftr-435	148	10	396	396	NUM
ftr-435	148	11	.	.	PUNCT
ftr-435	149	1	3	3	X
ftr-435	149	2	.	.	X
ftr-435	149	3	brookshire	brookshire	NOUN
ftr-435	149	4	brothers	brother	NOUN
ftr-435	149	5	holding	holding	PROPN
ftr-435	149	6	,	,	PUNCT
ftr-435	149	7	inc	inc	PROPN
ftr-435	149	8	.	.	PROPN
ftr-435	150	1	v.	v.	PROPN
ftr-435	150	2	commissioner	commissioner	PROPN
ftr-435	150	3	,	,	PUNCT
ftr-435	150	4	t.c	t.c	PROPN
ftr-435	150	5	.	.	PROPN
ftr-435	150	6	memo	memo	NOUN
ftr-435	150	7	.	.	PUNCT
ftr-435	151	1	2001	2001	NUM
ftr-435	151	2	-	-	SYM
ftr-435	151	3	150	150	NUM
ftr-435	151	4	(	(	PUNCT
ftr-435	151	5	6/22/01	6/22/01	NUM
ftr-435	151	6	)	)	PUNCT
ftr-435	151	7	.	.	PUNCT
ftr-435	152	1	the	the	DET
ftr-435	152	2	taxpayer	taxpayer	NOUN
ftr-435	152	3	filed	file	VERB
ftr-435	152	4	amended	amend	VERB
ftr-435	152	5	returns	return	NOUN
ftr-435	152	6	changing	change	VERB
ftr-435	152	7	its	its	PRON
ftr-435	152	8	cost	cost	NOUN
ftr-435	152	9	recovery	recovery	NOUN
ftr-435	152	10	period	period	NOUN
ftr-435	152	11	for	for	ADP
ftr-435	152	12	convenience	convenience	NOUN
ftr-435	152	13	stores	store	NOUN
ftr-435	152	14	from	from	ADP
ftr-435	152	15	31.5	31.5	NUM
ftr-435	152	16	and	and	CCONJ
ftr-435	152	17	39	39	NUM
ftr-435	152	18	years	year	NOUN
ftr-435	152	19	to	to	ADP
ftr-435	152	20	15	15	NUM
ftr-435	152	21	years	year	NOUN
ftr-435	152	22	,	,	PUNCT
ftr-435	152	23	as	as	SCONJ
ftr-435	152	24	permitted	permit	VERB
ftr-435	152	25	by	by	ADP
ftr-435	152	26	a	a	DET
ftr-435	152	27	specialized	specialized	ADJ
ftr-435	152	28	program	program	NOUN
ftr-435	152	29	coordinated	coordinate	VERB
ftr-435	152	30	issue	issue	NOUN
ftr-435	152	31	paper	paper	NOUN
ftr-435	152	32	.	.	PUNCT
ftr-435	153	1	the	the	DET
ftr-435	153	2	irs	irs	PROPN
ftr-435	153	3	asserted	assert	VERB
ftr-435	153	4	that	that	SCONJ
ftr-435	153	5	the	the	DET
ftr-435	153	6	change	change	NOUN
ftr-435	153	7	required	require	VERB
ftr-435	153	8	consent	consent	NOUN
ftr-435	153	9	under	under	ADP
ftr-435	153	10	§	§	PROPN
ftr-435	153	11	446(e	446(e	PROPN
ftr-435	153	12	)	)	PUNCT
ftr-435	153	13	,	,	PUNCT
ftr-435	153	14	but	but	CCONJ
ftr-435	153	15	the	the	DET
ftr-435	153	16	tax	tax	NOUN
ftr-435	153	17	court	court	NOUN
ftr-435	153	18	(	(	PUNCT
ftr-435	153	19	judge	judge	PROPN
ftr-435	153	20	nims	nims	PROPN
ftr-435	153	21	)	)	PUNCT
ftr-435	153	22	held	hold	VERB
ftr-435	153	23	that	that	SCONJ
ftr-435	153	24	treas	treas	PROPN
ftr-435	153	25	.	.	PUNCT
ftr-435	154	1	reg	reg	PROPN
ftr-435	154	2	.	.	PUNCT
ftr-435	155	1	§	§	PROPN
ftr-435	155	2	1.446	1.446	NUM
ftr-435	155	3	-	-	NUM
ftr-435	155	4	1(e)(2)(ii)(b	1(e)(2)(ii)(b	NUM
ftr-435	155	5	)	)	PUNCT
ftr-435	156	1	[	[	X
ftr-435	156	2	providing	provide	VERB
ftr-435	156	3	that	that	SCONJ
ftr-435	156	4	a	a	DET
ftr-435	156	5	change	change	NOUN
ftr-435	156	6	of	of	ADP
ftr-435	156	7	useful	useful	ADJ
ftr-435	156	8	life	life	NOUN
ftr-435	156	9	is	be	AUX
ftr-435	156	10	not	not	PART
ftr-435	156	11	an	an	DET
ftr-435	156	12	accounting	accounting	NOUN
ftr-435	156	13	method	method	NOUN
ftr-435	156	14	change	change	NOUN
ftr-435	156	15	]	]	PUNCT
ftr-435	156	16	applied	apply	VERB
ftr-435	156	17	to	to	ADP
ftr-435	156	18	changing	change	VERB
ftr-435	156	19	the	the	DET
ftr-435	156	20	§	§	PROPN
ftr-435	156	21	168	168	NUM
ftr-435	156	22	acrs	acr	NOUN
ftr-435	156	23	cost	cost	NOUN
ftr-435	156	24	recovery	recovery	NOUN
ftr-435	156	25	period	period	NOUN
ftr-435	156	26	.	.	PUNCT
ftr-435	157	1	632	632	NUM
ftr-435	157	2	florida	florida	PROPN
ftr-435	157	3	tax	tax	NOUN
ftr-435	157	4	review	review	NOUN
ftr-435	157	5	[	[	X
ftr-435	157	6	vol.5	vol.5	ADV
ftr-435	157	7	:	:	PUNCT
ftr-435	157	8	si	si	PROPN
ftr-435	157	9	b.	b.	PROPN
ftr-435	157	10	inventories	inventory	NOUN
ftr-435	157	11	1	1	NUM
ftr-435	157	12	.	.	PUNCT
ftr-435	158	1	this	this	DET
ftr-435	158	2	one	one	NUM
ftr-435	158	3	�	�	NOUN
ftr-435	158	4	floors	floor	NOUN
ftr-435	158	5	�	�	NOUN
ftr-435	158	6	us	we	PRON
ftr-435	158	7	;	;	PUNCT
ftr-435	158	8	now	now	ADV
ftr-435	158	9	carpets	carpet	NOUN
ftr-435	158	10	are	be	AUX
ftr-435	158	11	not	not	PART
ftr-435	158	12	inventory	inventory	NOUN
ftr-435	158	13	,	,	PUNCT
ftr-435	158	14	tomorrow	tomorrow	NOUN
ftr-435	158	15	.	.	PUNCT
ftr-435	159	1	smith	smith	PROPN
ftr-435	159	2	v.	v.	PROPN
ftr-435	159	3	commissioner	commissioner	PROPN
ftr-435	159	4	,	,	PUNCT
ftr-435	159	5	t.c	t.c	PROPN
ftr-435	159	6	.	.	PROPN
ftr-435	159	7	memo	memo	NOUN
ftr-435	159	8	.	.	PUNCT
ftr-435	160	1	2000	2000	NUM
ftr-435	160	2	-	-	SYM
ftr-435	160	3	353	353	NUM
ftr-435	160	4	(	(	PUNCT
ftr-435	160	5	11/14/00	11/14/00	PROPN
ftr-435	160	6	)	)	PUNCT
ftr-435	160	7	.	.	PUNCT
ftr-435	161	1	a	a	DET
ftr-435	161	2	flooring	floor	VERB
ftr-435	161	3	contractor	contractor	NOUN
ftr-435	161	4	who	who	PRON
ftr-435	161	5	installed	instal	VERB
ftr-435	161	6	custom	custom	NOUN
ftr-435	161	7	ordered	order	VERB
ftr-435	161	8	,	,	PUNCT
ftr-435	161	9	and	and	CCONJ
ftr-435	161	10	often	often	ADV
ftr-435	161	11	custom	custom	NOUN
ftr-435	161	12	designed	design	VERB
ftr-435	161	13	,	,	PUNCT
ftr-435	161	14	flooring	flooring	NOUN
ftr-435	161	15	was	be	AUX
ftr-435	161	16	not	not	PART
ftr-435	161	17	required	require	VERB
ftr-435	161	18	to	to	PART
ftr-435	161	19	maintain	maintain	VERB
ftr-435	161	20	inventories	inventory	NOUN
ftr-435	161	21	or	or	CCONJ
ftr-435	161	22	to	to	PART
ftr-435	161	23	use	use	VERB
ftr-435	161	24	the	the	DET
ftr-435	161	25	accrual	accrual	ADJ
ftr-435	161	26	method	method	NOUN
ftr-435	161	27	.	.	PUNCT
ftr-435	162	1	judge	judge	PROPN
ftr-435	162	2	wells	wells	PROPN
ftr-435	162	3	found	find	VERB
ftr-435	162	4	that	that	SCONJ
ftr-435	162	5	smith	smith	PROPN
ftr-435	162	6	carpets	carpet	NOUN
ftr-435	162	7	was	be	AUX
ftr-435	162	8	a	a	DET
ftr-435	162	9	service	service	NOUN
ftr-435	162	10	provider	provider	NOUN
ftr-435	162	11	because	because	SCONJ
ftr-435	162	12	all	all	DET
ftr-435	162	13	floor	floor	NOUN
ftr-435	162	14	coverings	covering	NOUN
ftr-435	162	15	were	be	AUX
ftr-435	162	16	specially	specially	ADV
ftr-435	162	17	ordered	order	VERB
ftr-435	162	18	from	from	ADP
ftr-435	162	19	the	the	DET
ftr-435	162	20	manufacturer	manufacturer	NOUN
ftr-435	162	21	to	to	ADP
ftr-435	162	22	the	the	DET
ftr-435	162	23	customer	customer	NOUN
ftr-435	162	24	�	�	PROPN
ftr-435	162	25	s	s	PART
ftr-435	162	26	specifications	specification	NOUN
ftr-435	162	27	and	and	CCONJ
ftr-435	162	28	even	even	ADV
ftr-435	162	29	though	though	SCONJ
ftr-435	162	30	the	the	DET
ftr-435	162	31	taxpayer	taxpayer	NOUN
ftr-435	162	32	maintained	maintain	VERB
ftr-435	162	33	a	a	DET
ftr-435	162	34	warehouse	warehouse	NOUN
ftr-435	162	35	[	[	X
ftr-435	162	36	to	to	PART
ftr-435	162	37	store	store	VERB
ftr-435	162	38	the	the	DET
ftr-435	162	39	flooring	floor	VERB
ftr-435	162	40	pending	pende	VERB
ftr-435	162	41	installation	installation	NOUN
ftr-435	162	42	]	]	PUNCT
ftr-435	162	43	,	,	PUNCT
ftr-435	162	44	it	it	PRON
ftr-435	162	45	did	do	AUX
ftr-435	162	46	not	not	PART
ftr-435	162	47	maintain	maintain	VERB
ftr-435	162	48	a	a	DET
ftr-435	162	49	stock	stock	NOUN
ftr-435	162	50	of	of	ADP
ftr-435	162	51	goods	good	NOUN
ftr-435	162	52	to	to	PART
ftr-435	162	53	sell	sell	VERB
ftr-435	162	54	to	to	ADP
ftr-435	162	55	the	the	DET
ftr-435	162	56	public	public	ADJ
ftr-435	162	57	merchandise	merchandise	NOUN
ftr-435	162	58	within	within	ADP
ftr-435	162	59	the	the	DET
ftr-435	162	60	meaning	meaning	NOUN
ftr-435	162	61	of	of	ADP
ftr-435	162	62	reg	reg	NOUN
ftr-435	162	63	.	.	PUNCT
ftr-435	163	1	§	§	PROPN
ftr-435	163	2	1.471	1.471	NUM
ftr-435	163	3	-	-	SYM
ftr-435	163	4	1	1	NUM
ftr-435	163	5	[	[	X
ftr-435	163	6	although	although	SCONJ
ftr-435	163	7	it	it	PRON
ftr-435	163	8	did	do	AUX
ftr-435	163	9	maintain	maintain	VERB
ftr-435	163	10	a	a	DET
ftr-435	163	11	stock	stock	NOUN
ftr-435	163	12	of	of	ADP
ftr-435	163	13	supplies	supply	NOUN
ftr-435	163	14	,	,	PUNCT
ftr-435	163	15	e.g.	e.g.	ADV
ftr-435	163	16	,	,	PUNCT
ftr-435	163	17	padding	padding	NOUN
ftr-435	163	18	,	,	PUNCT
ftr-435	163	19	glue	glue	NOUN
ftr-435	163	20	,	,	PUNCT
ftr-435	163	21	etc	etc	X
ftr-435	163	22	.	.	X
ftr-435	163	23	]	]	PUNCT
ftr-435	164	1	racmp	racmp	NOUN
ftr-435	164	2	enterprises	enterprise	NOUN
ftr-435	164	3	,	,	PUNCT
ftr-435	164	4	inc	inc	PROPN
ftr-435	164	5	.	.	PROPN
ftr-435	165	1	v.	v.	PROPN
ftr-435	165	2	commissioner	commissioner	PROPN
ftr-435	165	3	,	,	PUNCT
ftr-435	165	4	114	114	NUM
ftr-435	165	5	t.c	t.c	PROPN
ftr-435	165	6	.	.	PROPN
ftr-435	165	7	211	211	NUM
ftr-435	165	8	(	(	PUNCT
ftr-435	165	9	2000	2000	NUM
ftr-435	165	10	)	)	PUNCT
ftr-435	165	11	,	,	PUNCT
ftr-435	165	12	was	be	AUX
ftr-435	165	13	held	hold	VERB
ftr-435	165	14	to	to	PART
ftr-435	165	15	be	be	AUX
ftr-435	165	16	controlling	control	VERB
ftr-435	165	17	.	.	PUNCT
ftr-435	166	1	a.	a.	NOUN
ftr-435	166	2	irs	irs	PROPN
ftr-435	166	3	changes	change	VERB
ftr-435	166	4	its	its	PRON
ftr-435	166	5	litigating	litigating	NOUN
ftr-435	166	6	position	position	NOUN
ftr-435	166	7	.	.	PUNCT
ftr-435	167	1	chief	chief	ADJ
ftr-435	167	2	counsel	counsel	NOUN
ftr-435	167	3	notice	notice	NOUN
ftr-435	167	4	cc-2001	cc-2001	NOUN
ftr-435	167	5	-	-	PUNCT
ftr-435	167	6	10	10	NUM
ftr-435	167	7	(	(	PUNCT
ftr-435	167	8	2/9/01	2/9/01	NUM
ftr-435	167	9	)	)	PUNCT
ftr-435	167	10	.	.	PUNCT
ftr-435	168	1	until	until	SCONJ
ftr-435	168	2	further	further	ADJ
ftr-435	168	3	guidance	guidance	NOUN
ftr-435	168	4	is	be	AUX
ftr-435	168	5	issued	issue	VERB
ftr-435	168	6	,	,	PUNCT
ftr-435	168	7	the	the	DET
ftr-435	168	8	irs	irs	PROPN
ftr-435	168	9	will	will	AUX
ftr-435	168	10	not	not	PART
ftr-435	168	11	assert	assert	VERB
ftr-435	168	12	that	that	SCONJ
ftr-435	168	13	taxpayers	taxpayer	NOUN
ftr-435	168	14	in	in	ADP
ftr-435	168	15	businesses	business	NOUN
ftr-435	168	16	similar	similar	ADJ
ftr-435	168	17	to	to	ADP
ftr-435	168	18	those	those	PRON
ftr-435	168	19	in	in	ADP
ftr-435	168	20	smith	smith	PROPN
ftr-435	168	21	are	be	AUX
ftr-435	168	22	required	require	VERB
ftr-435	168	23	to	to	PART
ftr-435	168	24	use	use	VERB
ftr-435	168	25	inventory	inventory	NOUN
ftr-435	168	26	accounts	account	NOUN
ftr-435	168	27	and	and	CCONJ
ftr-435	168	28	an	an	DET
ftr-435	168	29	accrual	accrual	ADJ
ftr-435	168	30	method	method	NOUN
ftr-435	168	31	of	of	ADP
ftr-435	168	32	accounting	accounting	NOUN
ftr-435	168	33	.	.	PUNCT
ftr-435	169	1	the	the	DET
ftr-435	169	2	notice	notice	NOUN
ftr-435	169	3	specifically	specifically	ADV
ftr-435	169	4	applies	apply	VERB
ftr-435	169	5	to	to	ADP
ftr-435	169	6	construction	construction	NOUN
ftr-435	169	7	contractors	contractor	NOUN
ftr-435	169	8	involved	involve	VERB
ftr-435	169	9	in	in	ADP
ftr-435	169	10	paving	pave	VERB
ftr-435	169	11	,	,	PUNCT
ftr-435	169	12	painting	painting	NOUN
ftr-435	169	13	,	,	PUNCT
ftr-435	169	14	roofing	roofing	NOUN
ftr-435	169	15	,	,	PUNCT
ftr-435	169	16	drywall	drywall	NOUN
ftr-435	169	17	,	,	PUNCT
ftr-435	169	18	and	and	CCONJ
ftr-435	169	19	landscaping	landscaping	NOUN
ftr-435	169	20	.	.	PUNCT
ftr-435	170	1	the	the	DET
ftr-435	170	2	policy	policy	NOUN
ftr-435	170	3	does	do	AUX
ftr-435	170	4	not	not	PART
ftr-435	170	5	apply	apply	VERB
ftr-435	170	6	to	to	ADP
ftr-435	170	7	taxpayers	taxpayer	NOUN
ftr-435	170	8	that	that	PRON
ftr-435	170	9	are	be	AUX
ftr-435	170	10	resellers	reseller	NOUN
ftr-435	170	11	,	,	PUNCT
ftr-435	170	12	manufacturers	manufacturer	NOUN
ftr-435	170	13	,	,	PUNCT
ftr-435	170	14	or	or	CCONJ
ftr-435	170	15	otherwise	otherwise	ADV
ftr-435	170	16	required	require	VERB
ftr-435	170	17	by	by	ADP
ftr-435	170	18	§	§	PROPN
ftr-435	170	19	448	448	NUM
ftr-435	170	20	to	to	PART
ftr-435	170	21	use	use	VERB
ftr-435	170	22	an	an	DET
ftr-435	170	23	accrual	accrual	ADJ
ftr-435	170	24	method	method	NOUN
ftr-435	170	25	of	of	ADP
ftr-435	170	26	accounting	account	VERB
ftr-435	170	27	[	[	X
ftr-435	170	28	such	such	ADJ
ftr-435	170	29	as	as	ADP
ftr-435	170	30	c	c	PROPN
ftr-435	170	31	corporations	corporation	NOUN
ftr-435	170	32	with	with	ADP
ftr-435	170	33	gross	gross	ADJ
ftr-435	170	34	receipts	receipt	NOUN
ftr-435	170	35	of	of	ADP
ftr-435	170	36	$	$	SYM
ftr-435	170	37	5	5	NUM
ftr-435	170	38	million	million	NUM
ftr-435	170	39	or	or	CCONJ
ftr-435	170	40	more	more	ADJ
ftr-435	170	41	]	]	X
ftr-435	170	42	.	.	PUNCT
ftr-435	171	1	2	2	X
ftr-435	171	2	.	.	X
ftr-435	171	3	irs	irs	PROPN
ftr-435	171	4	ends	end	VERB
ftr-435	171	5	the	the	DET
ftr-435	171	6	small	small	ADJ
ftr-435	171	7	-	-	PUNCT
ftr-435	171	8	dollar	dollar	NOUN
ftr-435	171	9	aspect	aspect	NOUN
ftr-435	171	10	of	of	ADP
ftr-435	171	11	its	its	PRON
ftr-435	171	12	crusade	crusade	NOUN
ftr-435	171	13	against	against	ADP
ftr-435	171	14	the	the	DET
ftr-435	171	15	cash	cash	NOUN
ftr-435	171	16	method	method	NOUN
ftr-435	171	17	,	,	PUNCT
ftr-435	171	18	but	but	CCONJ
ftr-435	171	19	continues	continue	VERB
ftr-435	171	20	the	the	DET
ftr-435	171	21	crusade	crusade	NOUN
ftr-435	171	22	against	against	ADP
ftr-435	171	23	�	�	PROPN
ftr-435	171	24	small	small	ADJ
ftr-435	171	25	�	�	PROPN
ftr-435	171	26	taxpayers	taxpayer	NOUN
ftr-435	171	27	with	with	ADP
ftr-435	171	28	gross	gross	ADJ
ftr-435	171	29	receipts	receipt	NOUN
ftr-435	171	30	between	between	ADP
ftr-435	171	31	$	$	SYM
ftr-435	171	32	1	1	NUM
ftr-435	171	33	million	million	NUM
ftr-435	171	34	and	and	CCONJ
ftr-435	171	35	$	$	SYM
ftr-435	171	36	5	5	NUM
ftr-435	171	37	million	million	NUM
ftr-435	171	38	.	.	PUNCT
ftr-435	172	1	rev	rev	PROPN
ftr-435	172	2	.	.	PROPN
ftr-435	172	3	proc	proc	PROPN
ftr-435	172	4	.	.	PUNCT
ftr-435	173	1	2001	2001	NUM
ftr-435	173	2	-	-	SYM
ftr-435	173	3	10	10	NUM
ftr-435	173	4	,	,	PUNCT
ftr-435	173	5	2001	2001	NUM
ftr-435	173	6	-	-	SYM
ftr-435	173	7	2	2	NUM
ftr-435	173	8	i.r.b	i.r.b	NOUN
ftr-435	173	9	.	.	PUNCT
ftr-435	174	1	272	272	NUM
ftr-435	174	2	(	(	PUNCT
ftr-435	174	3	1/8/01	1/8/01	NUM
ftr-435	174	4	)	)	PUNCT
ftr-435	174	5	,	,	PUNCT
ftr-435	174	6	modifying	modify	VERB
ftr-435	174	7	and	and	CCONJ
ftr-435	174	8	superseding	superseding	NOUN
ftr-435	174	9	rev	rev	PROPN
ftr-435	174	10	.	.	PROPN
ftr-435	174	11	proc	proc	PROPN
ftr-435	174	12	.	.	PUNCT
ftr-435	175	1	2000	2000	NUM
ftr-435	175	2	-	-	SYM
ftr-435	175	3	22	22	NUM
ftr-435	175	4	,	,	PUNCT
ftr-435	175	5	2000	2000	NUM
ftr-435	175	6	-	-	SYM
ftr-435	175	7	20	20	NUM
ftr-435	175	8	i.r.b	i.r.b	NOUN
ftr-435	175	9	.	.	PUNCT
ftr-435	176	1	1008	1008	NUM
ftr-435	176	2	(	(	PUNCT
ftr-435	176	3	4/28/00	4/28/00	NUM
ftr-435	176	4	)	)	PUNCT
ftr-435	176	5	.	.	PUNCT
ftr-435	177	1	the	the	DET
ftr-435	177	2	commissioner	commissioner	NOUN
ftr-435	177	3	will	will	AUX
ftr-435	177	4	exercise	exercise	VERB
ftr-435	177	5	his	his	PRON
ftr-435	177	6	discretion	discretion	NOUN
ftr-435	177	7	to	to	ADP
ftr-435	177	8	except	except	SCONJ
ftr-435	177	9	a	a	DET
ftr-435	177	10	�	�	NOUN
ftr-435	177	11	qualifying	qualify	VERB
ftr-435	177	12	taxpayer	taxpayer	NOUN
ftr-435	177	13	,	,	PUNCT
ftr-435	177	14	�	�	PROPN
ftr-435	177	15	i.e.	i.e.	X
ftr-435	177	16	,	,	PUNCT
ftr-435	177	17	one	one	NUM
ftr-435	177	18	with	with	ADP
ftr-435	177	19	average	average	ADJ
ftr-435	177	20	annual	annual	ADJ
ftr-435	177	21	gross	gross	ADJ
ftr-435	177	22	receipts	receipt	NOUN
ftr-435	177	23	of	of	ADP
ftr-435	177	24	$	$	SYM
ftr-435	177	25	1	1	NUM
ftr-435	177	26	million	million	NUM
ftr-435	177	27	or	or	CCONJ
ftr-435	177	28	less	less	ADJ
ftr-435	177	29	[	[	X
ftr-435	177	30	as	as	SCONJ
ftr-435	177	31	determined	determine	VERB
ftr-435	177	32	under	under	ADP
ftr-435	177	33	reg	reg	NOUN
ftr-435	177	34	.	.	PUNCT
ftr-435	178	1	§	§	PROPN
ftr-435	178	2	1.448	1.448	NUM
ftr-435	178	3	-	-	SYM
ftr-435	178	4	1t(f)(2)(iv	1t(f)(2)(iv	NUM
ftr-435	178	5	)	)	PUNCT
ftr-435	178	6	]	]	PUNCT
ftr-435	178	7	from	from	ADP
ftr-435	178	8	the	the	DET
ftr-435	178	9	requirements	requirement	NOUN
ftr-435	178	10	of	of	ADP
ftr-435	178	11	accounting	account	VERB
ftr-435	178	12	for	for	ADP
ftr-435	178	13	inventories	inventory	NOUN
ftr-435	178	14	and	and	CCONJ
ftr-435	178	15	using	use	VERB
ftr-435	178	16	an	an	DET
ftr-435	178	17	accrual	accrual	ADJ
ftr-435	178	18	method	method	NOUN
ftr-435	178	19	of	of	ADP
ftr-435	178	20	accounting	account	VERB
ftr-435	178	21	for	for	ADP
ftr-435	178	22	purchases	purchase	NOUN
ftr-435	178	23	and	and	CCONJ
ftr-435	178	24	sales	sale	NOUN
ftr-435	178	25	of	of	ADP
ftr-435	178	26	merchandise	merchandise	NOUN
ftr-435	178	27	.	.	PUNCT
ftr-435	179	1	a	a	DET
ftr-435	179	2	business	business	NOUN
ftr-435	179	3	that	that	PRON
ftr-435	179	4	adopts	adopt	VERB
ftr-435	179	5	the	the	DET
ftr-435	179	6	cash	cash	NOUN
ftr-435	179	7	method	method	NOUN
ftr-435	179	8	under	under	ADP
ftr-435	179	9	this	this	DET
ftr-435	179	10	revenue	revenue	NOUN
ftr-435	179	11	procedure	procedure	NOUN
ftr-435	179	12	will	will	AUX
ftr-435	179	13	treat	treat	VERB
ftr-435	179	14	inventory	inventory	NOUN
ftr-435	179	15	items	item	NOUN
ftr-435	179	16	as	as	ADP
ftr-435	179	17	materials	material	NOUN
ftr-435	179	18	and	and	CCONJ
ftr-435	179	19	supplies	supply	NOUN
ftr-435	179	20	that	that	PRON
ftr-435	179	21	are	be	AUX
ftr-435	179	22	not	not	PART
ftr-435	179	23	incidental	incidental	ADJ
ftr-435	179	24	under	under	ADP
ftr-435	179	25	reg	reg	NOUN
ftr-435	179	26	.	.	PUNCT
ftr-435	180	1	§	§	PROPN
ftr-435	180	2	1.162	1.162	NUM
ftr-435	180	3	-	-	SYM
ftr-435	180	4	3	3	NUM
ftr-435	180	5	.	.	PUNCT
ftr-435	181	1	this	this	PRON
ftr-435	181	2	means	mean	VERB
ftr-435	181	3	that	that	SCONJ
ftr-435	181	4	the	the	DET
ftr-435	181	5	taxpayer	taxpayer	NOUN
ftr-435	181	6	must	must	AUX
ftr-435	181	7	capitalize	capitalize	VERB
ftr-435	181	8	the	the	DET
ftr-435	181	9	cost	cost	NOUN
ftr-435	181	10	or	or	CCONJ
ftr-435	181	11	actual	actual	ADJ
ftr-435	181	12	purchases	purchase	NOUN
ftr-435	181	13	of	of	ADP
ftr-435	181	14	goods	good	NOUN
ftr-435	181	15	or	or	CCONJ
ftr-435	181	16	materials	material	NOUN
ftr-435	181	17	to	to	PART
ftr-435	181	18	be	be	AUX
ftr-435	181	19	resold	resold	VERB
ftr-435	181	20	or	or	CCONJ
ftr-435	181	21	incorporated	incorporate	VERB
ftr-435	181	22	into	into	ADP
ftr-435	181	23	manufactured	manufacture	VERB
ftr-435	181	24	products	product	NOUN
ftr-435	181	25	and	and	CCONJ
ftr-435	181	26	offset	offset	VERB
ftr-435	181	27	the	the	DET
ftr-435	181	28	capitalized	capitalize	VERB
ftr-435	181	29	amounts	amount	NOUN
ftr-435	181	30	against	against	ADP
ftr-435	181	31	the	the	DET
ftr-435	181	32	amount	amount	NOUN
ftr-435	181	33	realized	realize	VERB
ftr-435	181	34	when	when	SCONJ
ftr-435	181	35	the	the	DET
ftr-435	181	36	goods	good	NOUN
ftr-435	181	37	are	be	AUX
ftr-435	181	38	resold	resold	VERB
ftr-435	181	39	,	,	PUNCT
ftr-435	181	40	but	but	CCONJ
ftr-435	181	41	the	the	DET
ftr-435	181	42	taxpayer	taxpayer	NOUN
ftr-435	181	43	may	may	AUX
ftr-435	181	44	deduct	deduct	VERB
ftr-435	181	45	currently	currently	ADV
ftr-435	181	46	all	all	DET
ftr-435	181	47	other	other	ADJ
ftr-435	181	48	manufacturing	manufacturing	NOUN
ftr-435	181	49	and	and	CCONJ
ftr-435	181	50	handling	handling	NOUN
ftr-435	181	51	costs	cost	NOUN
ftr-435	181	52	(	(	PUNCT
ftr-435	181	53	including	include	VERB
ftr-435	181	54	labor	labor	NOUN
ftr-435	181	55	,	,	PUNCT
ftr-435	181	56	warehousing	warehousing	NOUN
ftr-435	181	57	,	,	PUNCT
ftr-435	181	58	and	and	CCONJ
ftr-435	181	59	other	other	ADJ
ftr-435	181	60	direct	direct	ADJ
ftr-435	181	61	and	and	CCONJ
ftr-435	181	62	indirect	indirect	ADJ
ftr-435	181	63	costs	cost	NOUN
ftr-435	181	64	that	that	PRON
ftr-435	181	65	normally	normally	ADV
ftr-435	181	66	must	must	AUX
ftr-435	181	67	be	be	AUX
ftr-435	181	68	capitalized	capitalize	VERB
ftr-435	181	69	under	under	ADP
ftr-435	181	70	§	§	PROPN
ftr-435	181	71	263a	263a	PROPN
ftr-435	181	72	)	)	PUNCT
ftr-435	181	73	.	.	PUNCT
ftr-435	182	1	an	an	DET
ftr-435	182	2	automatic	automatic	ADJ
ftr-435	182	3	change	change	NOUN
ftr-435	182	4	in	in	ADP
ftr-435	182	5	accounting	accounting	NOUN
ftr-435	182	6	method	method	NOUN
ftr-435	182	7	to	to	ADP
ftr-435	182	8	the	the	DET
ftr-435	182	9	cash	cash	NOUN
ftr-435	182	10	method	method	NOUN
ftr-435	182	11	under	under	ADP
ftr-435	182	12	rev	rev	PROPN
ftr-435	182	13	.	.	PROPN
ftr-435	182	14	proc	proc	PROPN
ftr-435	182	15	.	.	PUNCT
ftr-435	183	1	2000	2000	NUM
ftr-435	183	2	-	-	SYM
ftr-435	183	3	22	22	NUM
ftr-435	183	4	is	be	AUX
ftr-435	183	5	available	available	ADJ
ftr-435	183	6	under	under	ADP
ftr-435	183	7	rev	rev	PROPN
ftr-435	183	8	.	.	PROPN
ftr-435	183	9	proc	proc	PROPN
ftr-435	183	10	.	.	PUNCT
ftr-435	184	1	992002	992002	NUM
ftr-435	184	2	]	]	PUNCT
ftr-435	184	3	recent	recent	ADJ
ftr-435	184	4	developments	development	NOUN
ftr-435	184	5	in	in	ADP
ftr-435	184	6	federal	federal	ADJ
ftr-435	184	7	income	income	NOUN
ftr-435	184	8	taxation	taxation	NOUN
ftr-435	184	9	633	633	NUM
ftr-435	184	10	49	49	NUM
ftr-435	184	11	,	,	PUNCT
ftr-435	184	12	1999	1999	NUM
ftr-435	184	13	-	-	SYM
ftr-435	184	14	2	2	NUM
ftr-435	184	15	c.b	c.b	PROPN
ftr-435	184	16	.	.	PROPN
ftr-435	185	1	725	725	NUM
ftr-435	185	2	.	.	PUNCT
ftr-435	186	1	small	small	ADJ
ftr-435	186	2	businesses	business	NOUN
ftr-435	186	3	using	use	VERB
ftr-435	186	4	an	an	DET
ftr-435	186	5	accrual	accrual	ADJ
ftr-435	186	6	method	method	NOUN
ftr-435	186	7	of	of	ADP
ftr-435	186	8	accounting	accounting	NOUN
ftr-435	186	9	that	that	PRON
ftr-435	186	10	are	be	AUX
ftr-435	186	11	not	not	PART
ftr-435	186	12	required	require	VERB
ftr-435	186	13	under	under	ADP
ftr-435	186	14	§	§	PROPN
ftr-435	186	15	471	471	NUM
ftr-435	186	16	to	to	PART
ftr-435	186	17	account	account	VERB
ftr-435	186	18	for	for	ADP
ftr-435	186	19	inventories	inventory	NOUN
ftr-435	186	20	may	may	AUX
ftr-435	186	21	use	use	VERB
ftr-435	186	22	the	the	DET
ftr-435	186	23	automatic	automatic	ADJ
ftr-435	186	24	consent	consent	NOUN
ftr-435	186	25	provisions	provision	NOUN
ftr-435	186	26	to	to	PART
ftr-435	186	27	change	change	VERB
ftr-435	186	28	to	to	ADP
ftr-435	186	29	the	the	DET
ftr-435	186	30	cash	cash	NOUN
ftr-435	186	31	method	method	NOUN
ftr-435	186	32	.	.	PUNCT
ftr-435	187	1	these	these	DET
ftr-435	187	2	procedures	procedure	NOUN
ftr-435	187	3	are	be	AUX
ftr-435	187	4	effective	effective	ADJ
ftr-435	187	5	for	for	ADP
ftr-435	187	6	tax	tax	NOUN
ftr-435	187	7	years	year	NOUN
ftr-435	187	8	ending	end	VERB
ftr-435	187	9	after	after	ADP
ftr-435	187	10	december	december	PROPN
ftr-435	187	11	16	16	NUM
ftr-435	187	12	,	,	PUNCT
ftr-435	187	13	1999	1999	NUM
ftr-435	187	14	.	.	PUNCT
ftr-435	188	1	3	3	X
ftr-435	188	2	.	.	X
ftr-435	188	3	the	the	DET
ftr-435	188	4	small	small	ADJ
ftr-435	188	5	-	-	PUNCT
ftr-435	188	6	dollar	dollar	NOUN
ftr-435	188	7	limit	limit	NOUN
ftr-435	188	8	goes	go	VERB
ftr-435	188	9	up	up	ADP
ftr-435	188	10	to	to	PART
ftr-435	188	11	$	$	SYM
ftr-435	188	12	10	10	NUM
ftr-435	188	13	million	million	NUM
ftr-435	188	14	of	of	ADP
ftr-435	188	15	gross	gross	ADJ
ftr-435	188	16	receipts	receipt	NOUN
ftr-435	188	17	,	,	PUNCT
ftr-435	188	18	but	but	CCONJ
ftr-435	188	19	with	with	ADP
ftr-435	188	20	significant	significant	ADJ
ftr-435	188	21	exceptions	exception	NOUN
ftr-435	188	22	.	.	PUNCT
ftr-435	189	1	notice	notice	VERB
ftr-435	189	2	2001	2001	NUM
ftr-435	189	3	-	-	SYM
ftr-435	189	4	76	76	NUM
ftr-435	189	5	,	,	PUNCT
ftr-435	189	6	2001	2001	NUM
ftr-435	189	7	-	-	SYM
ftr-435	189	8	52	52	NUM
ftr-435	189	9	i.r.b	i.r.b	NOUN
ftr-435	189	10	.	.	PUNCT
ftr-435	190	1	613	613	NUM
ftr-435	190	2	(	(	PUNCT
ftr-435	190	3	12/11/01	12/11/01	NUM
ftr-435	190	4	)	)	PUNCT
ftr-435	190	5	.	.	PUNCT
ftr-435	191	1	pursuant	pursuant	ADJ
ftr-435	191	2	to	to	ADP
ftr-435	191	3	the	the	DET
ftr-435	191	4	discretion	discretion	NOUN
ftr-435	191	5	granted	grant	VERB
ftr-435	191	6	the	the	DET
ftr-435	191	7	commissioner	commissioner	NOUN
ftr-435	191	8	under	under	ADP
ftr-435	191	9	§	§	PROPN
ftr-435	191	10	§	§	PROPN
ftr-435	191	11	446	446	NUM
ftr-435	191	12	and	and	CCONJ
ftr-435	191	13	471	471	NUM
ftr-435	191	14	,	,	PUNCT
ftr-435	191	15	this	this	DET
ftr-435	191	16	notice	notice	NOUN
ftr-435	191	17	provides	provide	VERB
ftr-435	191	18	a	a	DET
ftr-435	191	19	proposed	propose	VERB
ftr-435	191	20	revenue	revenue	NOUN
ftr-435	191	21	procedure	procedure	NOUN
ftr-435	191	22	that	that	PRON
ftr-435	191	23	will	will	AUX
ftr-435	191	24	allow	allow	VERB
ftr-435	191	25	qualifying	qualify	VERB
ftr-435	191	26	small	small	ADJ
ftr-435	191	27	business	business	NOUN
ftr-435	191	28	taxpayers	taxpayer	NOUN
ftr-435	191	29	with	with	ADP
ftr-435	191	30	�	�	NOUN
ftr-435	191	31	average	average	ADJ
ftr-435	191	32	annual	annual	ADJ
ftr-435	191	33	gross	gross	ADJ
ftr-435	191	34	receipts	receipt	NOUN
ftr-435	191	35	�	�	PROPN
ftr-435	191	36	of	of	ADP
ftr-435	191	37	more	more	ADJ
ftr-435	191	38	than	than	ADP
ftr-435	191	39	$	$	SYM
ftr-435	191	40	1	1	NUM
ftr-435	191	41	million	million	NUM
ftr-435	191	42	but	but	CCONJ
ftr-435	191	43	less	less	ADJ
ftr-435	191	44	than	than	ADP
ftr-435	191	45	$	$	SYM
ftr-435	191	46	10	10	NUM
ftr-435	191	47	million	million	NUM
ftr-435	191	48	to	to	PART
ftr-435	191	49	use	use	VERB
ftr-435	191	50	the	the	DET
ftr-435	191	51	cash	cash	NOUN
ftr-435	191	52	receipts	receipt	NOUN
ftr-435	191	53	and	and	CCONJ
ftr-435	191	54	disbursements	disbursement	NOUN
ftr-435	191	55	method	method	NOUN
ftr-435	191	56	of	of	ADP
ftr-435	191	57	accounting	accounting	NOUN
ftr-435	191	58	as	as	SCONJ
ftr-435	191	59	described	describe	VERB
ftr-435	191	60	in	in	ADP
ftr-435	191	61	the	the	DET
ftr-435	191	62	proposed	propose	VERB
ftr-435	191	63	revenue	revenue	NOUN
ftr-435	191	64	procedure	procedure	NOUN
ftr-435	191	65	with	with	ADP
ftr-435	191	66	respect	respect	NOUN
ftr-435	191	67	to	to	ADP
ftr-435	191	68	eligible	eligible	ADJ
ftr-435	191	69	trades	trade	NOUN
ftr-435	191	70	or	or	CCONJ
ftr-435	191	71	businesses	business	NOUN
ftr-435	191	72	.	.	PUNCT
ftr-435	192	1	�	�	PROPN
ftr-435	192	2	ineligible	ineligible	ADJ
ftr-435	192	3	businesses	business	NOUN
ftr-435	192	4	include	include	VERB
ftr-435	192	5	ones	one	NOUN
ftr-435	192	6	that	that	PRON
ftr-435	192	7	derive	derive	VERB
ftr-435	192	8	the	the	DET
ftr-435	192	9	largest	large	ADJ
ftr-435	192	10	percentage	percentage	NOUN
ftr-435	192	11	of	of	ADP
ftr-435	192	12	gross	gross	ADJ
ftr-435	192	13	receipts	receipt	NOUN
ftr-435	192	14	from	from	ADP
ftr-435	192	15	any	any	PRON
ftr-435	192	16	of	of	ADP
ftr-435	192	17	the	the	DET
ftr-435	192	18	following	follow	VERB
ftr-435	192	19	activities	activity	NOUN
ftr-435	192	20	:	:	PUNCT
ftr-435	192	21	(	(	PUNCT
ftr-435	192	22	a	a	X
ftr-435	192	23	)	)	PUNCT
ftr-435	192	24	mining	mining	NOUN
ftr-435	192	25	activities	activity	NOUN
ftr-435	192	26	within	within	ADP
ftr-435	192	27	the	the	DET
ftr-435	192	28	meaning	meaning	NOUN
ftr-435	192	29	of	of	ADP
ftr-435	192	30	naics	naic	NOUN
ftr-435	192	31	codes	code	NOUN
ftr-435	192	32	211	211	NUM
ftr-435	192	33	and	and	CCONJ
ftr-435	192	34	212	212	NUM
ftr-435	192	35	;	;	PUNCT
ftr-435	192	36	(	(	PUNCT
ftr-435	192	37	b	b	X
ftr-435	192	38	)	)	PUNCT
ftr-435	192	39	manufacturing	manufacturing	NOUN
ftr-435	192	40	within	within	ADP
ftr-435	192	41	the	the	DET
ftr-435	192	42	meaning	meaning	NOUN
ftr-435	192	43	of	of	ADP
ftr-435	192	44	naics	naic	NOUN
ftr-435	192	45	codes	code	NOUN
ftr-435	192	46	31	31	NUM
ftr-435	192	47	-	-	SYM
ftr-435	192	48	33	33	NUM
ftr-435	192	49	;	;	PUNCT
ftr-435	192	50	(	(	PUNCT
ftr-435	192	51	c	c	X
ftr-435	192	52	)	)	PUNCT
ftr-435	192	53	wholesale	wholesale	ADJ
ftr-435	192	54	trade	trade	NOUN
ftr-435	192	55	within	within	ADP
ftr-435	192	56	the	the	DET
ftr-435	192	57	meaning	meaning	NOUN
ftr-435	192	58	of	of	ADP
ftr-435	192	59	naics	naics	PROPN
ftr-435	192	60	code	code	NOUN
ftr-435	192	61	42	42	NUM
ftr-435	192	62	;	;	PUNCT
ftr-435	192	63	(	(	PUNCT
ftr-435	192	64	d	d	X
ftr-435	192	65	)	)	PUNCT
ftr-435	192	66	retail	retail	ADJ
ftr-435	192	67	trade	trade	NOUN
ftr-435	192	68	within	within	ADP
ftr-435	192	69	the	the	DET
ftr-435	192	70	meaning	meaning	NOUN
ftr-435	192	71	of	of	ADP
ftr-435	192	72	naics	naic	NOUN
ftr-435	192	73	codes	code	NOUN
ftr-435	192	74	44	44	NUM
ftr-435	192	75	-	-	SYM
ftr-435	192	76	45	45	NUM
ftr-435	192	77	;	;	PUNCT
ftr-435	192	78	and	and	CCONJ
ftr-435	192	79	,	,	PUNCT
ftr-435	192	80	(	(	PUNCT
ftr-435	192	81	e	e	NOUN
ftr-435	192	82	)	)	PUNCT
ftr-435	192	83	information	information	NOUN
ftr-435	192	84	industries	industry	NOUN
ftr-435	192	85	within	within	ADP
ftr-435	192	86	the	the	DET
ftr-435	192	87	meaning	meaning	NOUN
ftr-435	192	88	of	of	ADP
ftr-435	192	89	naics	naic	NOUN
ftr-435	192	90	codes	code	NOUN
ftr-435	192	91	5111	5111	NUM
ftr-435	192	92	and	and	CCONJ
ftr-435	192	93	5122	5122	NUM
ftr-435	192	94	.	.	PUNCT
ftr-435	193	1	a.	a.	NOUN
ftr-435	193	2	notice	notice	PROPN
ftr-435	193	3	2001	2001	NUM
ftr-435	193	4	-	-	SYM
ftr-435	193	5	76	76	NUM
ftr-435	193	6	will	will	AUX
ftr-435	193	7	be	be	AUX
ftr-435	193	8	available	available	ADJ
ftr-435	193	9	for	for	ADP
ftr-435	193	10	2001	2001	NUM
ftr-435	193	11	.	.	PUNCT
ftr-435	194	1	notice	notice	VERB
ftr-435	194	2	2002	2002	NUM
ftr-435	194	3	-	-	SYM
ftr-435	194	4	14	14	NUM
ftr-435	194	5	,	,	PUNCT
ftr-435	194	6	2002	2002	NUM
ftr-435	194	7	-	-	SYM
ftr-435	194	8	8	8	NUM
ftr-435	194	9	i.r.b	i.r.b	NOUN
ftr-435	194	10	.	.	PUNCT
ftr-435	195	1	548	548	NUM
ftr-435	195	2	(	(	PUNCT
ftr-435	195	3	2/1/02	2/1/02	NUM
ftr-435	195	4	)	)	PUNCT
ftr-435	195	5	.	.	PUNCT
ftr-435	196	1	the	the	DET
ftr-435	196	2	change	change	NOUN
ftr-435	196	3	in	in	ADP
ftr-435	196	4	method	method	NOUN
ftr-435	196	5	permitted	permit	VERB
ftr-435	196	6	under	under	ADP
ftr-435	196	7	notice	notice	NOUN
ftr-435	196	8	2001	2001	NUM
ftr-435	196	9	-	-	SYM
ftr-435	196	10	76	76	NUM
ftr-435	196	11	will	will	AUX
ftr-435	196	12	be	be	AUX
ftr-435	196	13	available	available	ADJ
ftr-435	196	14	for	for	ADP
ftr-435	196	15	any	any	DET
ftr-435	196	16	taxable	taxable	ADJ
ftr-435	196	17	year	year	NOUN
ftr-435	196	18	ending	end	VERB
ftr-435	196	19	on	on	ADP
ftr-435	196	20	or	or	CCONJ
ftr-435	196	21	after	after	ADP
ftr-435	196	22	12/31/01	12/31/01	PROPN
ftr-435	196	23	.	.	PUNCT
ftr-435	197	1	taxpayers	taxpayer	NOUN
ftr-435	197	2	must	must	AUX
ftr-435	197	3	attach	attach	VERB
ftr-435	197	4	a	a	DET
ftr-435	197	5	form	form	NOUN
ftr-435	197	6	3115	3115	NUM
ftr-435	197	7	to	to	ADP
ftr-435	197	8	a	a	DET
ftr-435	197	9	timely	timely	ADV
ftr-435	197	10	filed	file	VERB
ftr-435	197	11	(	(	PUNCT
ftr-435	197	12	including	include	VERB
ftr-435	197	13	extensions	extension	NOUN
ftr-435	197	14	)	)	PUNCT
ftr-435	197	15	income	income	NOUN
ftr-435	197	16	tax	tax	NOUN
ftr-435	197	17	return	return	NOUN
ftr-435	197	18	,	,	PUNCT
ftr-435	197	19	file	file	VERB
ftr-435	197	20	a	a	DET
ftr-435	197	21	duplicate	duplicate	ADJ
ftr-435	197	22	copy	copy	NOUN
ftr-435	197	23	with	with	ADP
ftr-435	197	24	the	the	DET
ftr-435	197	25	internal	internal	ADJ
ftr-435	197	26	revenue	revenue	NOUN
ftr-435	197	27	service	service	NOUN
ftr-435	197	28	's	's	PART
ftr-435	197	29	national	national	ADJ
ftr-435	197	30	office	office	NOUN
ftr-435	197	31	,	,	PUNCT
ftr-435	197	32	and	and	CCONJ
ftr-435	197	33	comply	comply	VERB
ftr-435	197	34	with	with	ADP
ftr-435	197	35	the	the	DET
ftr-435	197	36	provisions	provision	NOUN
ftr-435	197	37	of	of	ADP
ftr-435	197	38	rev	rev	PROPN
ftr-435	197	39	.	.	PROPN
ftr-435	197	40	proc	proc	PROPN
ftr-435	197	41	.	.	PUNCT
ftr-435	197	42	2002	2002	NUM
ftr-435	197	43	-	-	SYM
ftr-435	197	44	9	9	NUM
ftr-435	197	45	,	,	PUNCT
ftr-435	197	46	2002	2002	NUM
ftr-435	197	47	-	-	SYM
ftr-435	197	48	3	3	NUM
ftr-435	197	49	i.r.b	i.r.b	NOUN
ftr-435	197	50	.	.	PUNCT
ftr-435	198	1	327	327	NUM
ftr-435	198	2	.	.	NOUN
ftr-435	199	1	4	4	NUM
ftr-435	199	2	.	.	X
ftr-435	199	3	mom	mom	NOUN
ftr-435	199	4	-	-	PUNCT
ftr-435	199	5	and	and	CCONJ
ftr-435	199	6	-	-	PUNCT
ftr-435	199	7	pop	pop	NOUN
ftr-435	199	8	bulk	bulk	ADJ
ftr-435	199	9	fuel	fuel	NOUN
ftr-435	199	10	dealers	dealer	NOUN
ftr-435	199	11	still	still	ADV
ftr-435	199	12	must	must	AUX
ftr-435	199	13	maintain	maintain	VERB
ftr-435	199	14	inventories	inventory	NOUN
ftr-435	199	15	and	and	CCONJ
ftr-435	199	16	use	use	VERB
ftr-435	199	17	the	the	DET
ftr-435	199	18	accrual	accrual	ADJ
ftr-435	199	19	method	method	NOUN
ftr-435	199	20	.	.	PUNCT
ftr-435	200	1	cross	cross	PROPN
ftr-435	200	2	oil	oil	PROPN
ftr-435	200	3	co.	co.	PROPN
ftr-435	200	4	v.	v.	PROPN
ftr-435	200	5	commissioner	commissioner	PROPN
ftr-435	200	6	,	,	PUNCT
ftr-435	200	7	t.c	t.c	PROPN
ftr-435	200	8	.	.	PROPN
ftr-435	200	9	memo	memo	NOUN
ftr-435	200	10	.	.	PUNCT
ftr-435	201	1	2001	2001	NUM
ftr-435	201	2	-	-	SYM
ftr-435	201	3	126	126	NUM
ftr-435	201	4	(	(	PUNCT
ftr-435	201	5	5/30/01	5/30/01	NUM
ftr-435	201	6	)	)	PUNCT
ftr-435	201	7	.	.	PUNCT
ftr-435	202	1	the	the	DET
ftr-435	202	2	commissioner	commissioner	NOUN
ftr-435	202	3	did	do	AUX
ftr-435	202	4	not	not	PART
ftr-435	202	5	abuse	abuse	VERB
ftr-435	202	6	his	his	PRON
ftr-435	202	7	discretion	discretion	NOUN
ftr-435	202	8	in	in	ADP
ftr-435	202	9	requiring	require	VERB
ftr-435	202	10	an	an	DET
ftr-435	202	11	oil	oil	NOUN
ftr-435	202	12	and	and	CCONJ
ftr-435	202	13	gas	gas	NOUN
ftr-435	202	14	distributor	distributor	NOUN
ftr-435	202	15	to	to	PART
ftr-435	202	16	maintain	maintain	VERB
ftr-435	202	17	inventories	inventory	NOUN
ftr-435	202	18	and	and	CCONJ
ftr-435	202	19	use	use	VERB
ftr-435	202	20	the	the	DET
ftr-435	202	21	accrual	accrual	ADJ
ftr-435	202	22	method	method	NOUN
ftr-435	202	23	.	.	PUNCT
ftr-435	203	1	the	the	DET
ftr-435	203	2	taxpayer	taxpayer	NOUN
ftr-435	203	3	,	,	PUNCT
ftr-435	203	4	whose	whose	DET
ftr-435	203	5	gross	gross	ADJ
ftr-435	203	6	receipts	receipt	NOUN
ftr-435	203	7	were	be	AUX
ftr-435	203	8	between	between	ADP
ftr-435	203	9	$	$	SYM
ftr-435	203	10	2	2	NUM
ftr-435	203	11	and	and	CCONJ
ftr-435	203	12	$	$	SYM
ftr-435	203	13	3	3	NUM
ftr-435	203	14	million	million	NUM
ftr-435	203	15	,	,	PUNCT
ftr-435	203	16	generally	generally	ADV
ftr-435	203	17	maintained	maintain	VERB
ftr-435	203	18	an	an	DET
ftr-435	203	19	inventory	inventory	NOUN
ftr-435	203	20	of	of	ADP
ftr-435	203	21	not	not	PART
ftr-435	203	22	more	more	ADJ
ftr-435	203	23	than	than	ADP
ftr-435	203	24	2	2	NUM
ftr-435	203	25	and	and	CCONJ
ftr-435	203	26	½	½	NOUN
ftr-435	203	27	weeks	week	NOUN
ftr-435	203	28	worth	worth	NOUN
ftr-435	203	29	of	of	ADP
ftr-435	203	30	goods	good	NOUN
ftr-435	203	31	and	and	CCONJ
ftr-435	203	32	had	have	VERB
ftr-435	203	33	most	most	ADJ
ftr-435	203	34	oil	oil	NOUN
ftr-435	203	35	and	and	CCONJ
ftr-435	203	36	gas	gas	NOUN
ftr-435	203	37	loaded	load	VERB
ftr-435	203	38	at	at	ADP
ftr-435	203	39	the	the	DET
ftr-435	203	40	refinery	refinery	NOUN
ftr-435	203	41	and	and	CCONJ
ftr-435	203	42	delivered	deliver	VERB
ftr-435	203	43	directly	directly	ADV
ftr-435	203	44	to	to	ADP
ftr-435	203	45	customers	customer	NOUN
ftr-435	203	46	.	.	PUNCT
ftr-435	204	1	the	the	DET
ftr-435	204	2	taxpayer	taxpayer	PROPN
ftr-435	204	3	�	�	PROPN
ftr-435	204	4	s	s	PART
ftr-435	204	5	business	business	NOUN
ftr-435	204	6	was	be	AUX
ftr-435	204	7	the	the	DET
ftr-435	204	8	sale	sale	NOUN
ftr-435	204	9	and	and	CCONJ
ftr-435	204	10	delivery	delivery	NOUN
ftr-435	204	11	of	of	ADP
ftr-435	204	12	merchandise	merchandise	NOUN
ftr-435	204	13	,	,	PUNCT
ftr-435	204	14	and	and	CCONJ
ftr-435	204	15	there	there	PRON
ftr-435	204	16	was	be	VERB
ftr-435	204	17	not	not	PART
ftr-435	204	18	a	a	DET
ftr-435	204	19	substantial	substantial	ADJ
ftr-435	204	20	identity	identity	NOUN
ftr-435	204	21	of	of	ADP
ftr-435	204	22	results	result	NOUN
ftr-435	204	23	between	between	ADP
ftr-435	204	24	the	the	DET
ftr-435	204	25	taxpayer	taxpayer	PROPN
ftr-435	204	26	�	�	PROPN
ftr-435	204	27	s	s	PART
ftr-435	204	28	hybrid	hybrid	NOUN
ftr-435	204	29	method	method	NOUN
ftr-435	204	30	and	and	CCONJ
ftr-435	204	31	the	the	DET
ftr-435	204	32	required	require	VERB
ftr-435	204	33	method	method	NOUN
ftr-435	204	34	.	.	PUNCT
ftr-435	205	1	5	5	X
ftr-435	205	2	.	.	X
ftr-435	205	3	judge	judge	PROPN
ftr-435	205	4	chiechi	chiechi	PROPN
ftr-435	205	5	writes	write	VERB
ftr-435	205	6	a	a	DET
ftr-435	205	7	treatise	treatise	NOUN
ftr-435	205	8	on	on	ADP
ftr-435	205	9	taxpayer	taxpayer	PROPN
ftr-435	205	10	�	�	PROPN
ftr-435	205	11	s	s	PART
ftr-435	205	12	impermissible	impermissible	ADJ
ftr-435	205	13	use	use	NOUN
ftr-435	205	14	of	of	ADP
ftr-435	205	15	lifo	lifo	NOUN
ftr-435	205	16	inventory	inventory	NOUN
ftr-435	205	17	.	.	PUNCT
ftr-435	206	1	consolidated	consolidated	ADJ
ftr-435	206	2	manufacturing	manufacturing	PROPN
ftr-435	206	3	,	,	PUNCT
ftr-435	206	4	inc	inc	PROPN
ftr-435	206	5	.	.	PROPN
ftr-435	207	1	v.	v.	PROPN
ftr-435	207	2	commissioner	commissioner	PROPN
ftr-435	207	3	,	,	PUNCT
ftr-435	207	4	111	111	NUM
ftr-435	207	5	634	634	NUM
ftr-435	207	6	florida	florida	PROPN
ftr-435	207	7	tax	tax	NOUN
ftr-435	207	8	review	review	NOUN
ftr-435	208	1	[	[	X
ftr-435	208	2	vol.5	vol.5	ADV
ftr-435	208	3	:	:	PUNCT
ftr-435	208	4	si	si	PROPN
ftr-435	208	5	t.c	t.c	PROPN
ftr-435	208	6	.	.	PROPN
ftr-435	208	7	1	1	NUM
ftr-435	208	8	(	(	PUNCT
ftr-435	208	9	7/20/98	7/20/98	PROPN
ftr-435	208	10	)	)	PUNCT
ftr-435	208	11	.	.	PUNCT
ftr-435	209	1	an	an	DET
ftr-435	209	2	automobile	automobile	NOUN
ftr-435	209	3	parts	part	NOUN
ftr-435	209	4	remanufacturer	remanufacturer	PROPN
ftr-435	209	5	sold	sell	VERB
ftr-435	209	6	reconditioned	recondition	VERB
ftr-435	209	7	automobile	automobile	NOUN
ftr-435	209	8	engines	engine	NOUN
ftr-435	209	9	,	,	PUNCT
ftr-435	209	10	transmissions	transmission	NOUN
ftr-435	209	11	,	,	PUNCT
ftr-435	209	12	etc	etc	X
ftr-435	209	13	.	.	X
ftr-435	210	1	it	it	PRON
ftr-435	210	2	purchased	purchase	VERB
ftr-435	210	3	most	most	ADJ
ftr-435	210	4	of	of	ADP
ftr-435	210	5	the	the	DET
ftr-435	210	6	parts	part	NOUN
ftr-435	210	7	it	it	PRON
ftr-435	210	8	used	use	VERB
ftr-435	210	9	,	,	PUNCT
ftr-435	210	10	except	except	SCONJ
ftr-435	210	11	that	that	SCONJ
ftr-435	210	12	it	it	PRON
ftr-435	210	13	received	receive	VERB
ftr-435	210	14	most	most	ADJ
ftr-435	210	15	of	of	ADP
ftr-435	210	16	the	the	DET
ftr-435	210	17	used	use	VERB
ftr-435	210	18	engines	engine	NOUN
ftr-435	210	19	,	,	PUNCT
ftr-435	210	20	used	use	VERB
ftr-435	210	21	transmissions	transmission	NOUN
ftr-435	210	22	,	,	PUNCT
ftr-435	210	23	and	and	CCONJ
ftr-435	210	24	similar	similar	ADJ
ftr-435	210	25	used	used	ADJ
ftr-435	210	26	parts	part	NOUN
ftr-435	210	27	it	it	PRON
ftr-435	210	28	reconditioned	recondition	VERB
ftr-435	210	29	(	(	PUNCT
ftr-435	210	30	taxpayer	taxpayer	PROPN
ftr-435	210	31	�	�	PROPN
ftr-435	210	32	s	s	PART
ftr-435	210	33	�	�	PROPN
ftr-435	210	34	used	use	VERB
ftr-435	210	35	core	core	NOUN
ftr-435	210	36	inventory	inventory	NOUN
ftr-435	210	37	�	�	PROPN
ftr-435	210	38	)	)	PUNCT
ftr-435	210	39	,	,	PUNCT
ftr-435	210	40	as	as	ADP
ftr-435	210	41	trade	trade	NOUN
ftr-435	210	42	-	-	PUNCT
ftr-435	210	43	ins	in	NOUN
ftr-435	210	44	from	from	ADP
ftr-435	210	45	customers	customer	NOUN
ftr-435	210	46	in	in	ADP
ftr-435	210	47	exchange	exchange	NOUN
ftr-435	210	48	for	for	ADP
ftr-435	210	49	a	a	DET
ftr-435	210	50	relatively	relatively	ADV
ftr-435	210	51	high	high	ADJ
ftr-435	210	52	price	price	NOUN
ftr-435	210	53	reduction	reduction	NOUN
ftr-435	210	54	in	in	ADP
ftr-435	210	55	goods	good	NOUN
ftr-435	210	56	sold	sell	VERB
ftr-435	210	57	to	to	ADP
ftr-435	210	58	customers	customer	NOUN
ftr-435	210	59	.	.	PUNCT
ftr-435	211	1	(	(	PUNCT
ftr-435	211	2	this	this	PRON
ftr-435	211	3	,	,	PUNCT
ftr-435	211	4	of	of	ADP
ftr-435	211	5	course	course	NOUN
ftr-435	211	6	,	,	PUNCT
ftr-435	211	7	meant	mean	VERB
ftr-435	211	8	that	that	SCONJ
ftr-435	211	9	the	the	DET
ftr-435	211	10	cost	cost	NOUN
ftr-435	211	11	of	of	ADP
ftr-435	211	12	taxpayer	taxpayer	PROPN
ftr-435	211	13	�	�	PROPN
ftr-435	211	14	s	s	PART
ftr-435	211	15	used	use	VERB
ftr-435	211	16	core	core	NOUN
ftr-435	211	17	inventory	inventory	NOUN
ftr-435	211	18	was	be	AUX
ftr-435	211	19	relatively	relatively	ADV
ftr-435	211	20	high	high	ADJ
ftr-435	211	21	.	.	PUNCT
ftr-435	211	22	)	)	PUNCT
ftr-435	212	1	taxpayer	taxpayer	NOUN
ftr-435	212	2	employed	employ	VERB
ftr-435	212	3	a	a	DET
ftr-435	212	4	method	method	NOUN
ftr-435	212	5	of	of	ADP
ftr-435	212	6	reporting	report	VERB
ftr-435	212	7	the	the	DET
ftr-435	212	8	bulk	bulk	NOUN
ftr-435	212	9	of	of	ADP
ftr-435	212	10	its	its	PRON
ftr-435	212	11	goods	good	NOUN
ftr-435	212	12	inventory	inventory	NOUN
ftr-435	212	13	under	under	ADP
ftr-435	212	14	lifo	lifo	NOUN
ftr-435	212	15	,	,	PUNCT
ftr-435	212	16	except	except	SCONJ
ftr-435	212	17	that	that	SCONJ
ftr-435	212	18	it	it	PRON
ftr-435	212	19	reported	report	VERB
ftr-435	212	20	its	its	PRON
ftr-435	212	21	used	use	VERB
ftr-435	212	22	core	core	NOUN
ftr-435	212	23	inventory	inventory	NOUN
ftr-435	212	24	under	under	ADP
ftr-435	212	25	fifo	fifo	PROPN
ftr-435	212	26	(	(	PUNCT
ftr-435	212	27	and	and	CCONJ
ftr-435	212	28	lower	low	ADJ
ftr-435	212	29	-	-	PUNCT
ftr-435	212	30	of	of	ADP
ftr-435	212	31	-	-	PUNCT
ftr-435	212	32	cost	cost	NOUN
ftr-435	212	33	-	-	PUNCT
ftr-435	212	34	or	or	CCONJ
ftr-435	212	35	-	-	PUNCT
ftr-435	212	36	market	market	NOUN
ftr-435	212	37	)	)	PUNCT
ftr-435	212	38	.	.	PUNCT
ftr-435	213	1	the	the	DET
ftr-435	213	2	commissioner	commissioner	NOUN
ftr-435	213	3	determined	determine	VERB
ftr-435	213	4	that	that	SCONJ
ftr-435	213	5	the	the	DET
ftr-435	213	6	taxpayer	taxpayer	PROPN
ftr-435	213	7	�	�	PROPN
ftr-435	213	8	s	s	PART
ftr-435	213	9	inventory	inventory	NOUN
ftr-435	213	10	method	method	NOUN
ftr-435	213	11	was	be	AUX
ftr-435	213	12	contrary	contrary	ADJ
ftr-435	213	13	to	to	ADP
ftr-435	213	14	the	the	DET
ftr-435	213	15	regulations	regulation	NOUN
ftr-435	213	16	under	under	ADP
ftr-435	213	17	§	§	PROPN
ftr-435	213	18	472	472	NUM
ftr-435	213	19	and	and	CCONJ
ftr-435	213	20	did	do	AUX
ftr-435	213	21	not	not	PART
ftr-435	213	22	clearly	clearly	ADV
ftr-435	213	23	reflect	reflect	VERB
ftr-435	213	24	income	income	NOUN
ftr-435	213	25	;	;	PUNCT
ftr-435	213	26	the	the	DET
ftr-435	213	27	commissioner	commissioner	NOUN
ftr-435	213	28	also	also	ADV
ftr-435	213	29	determined	determine	VERB
ftr-435	213	30	that	that	SCONJ
ftr-435	213	31	the	the	DET
ftr-435	213	32	lifo	lifo	NOUN
ftr-435	213	33	election	election	NOUN
ftr-435	213	34	should	should	AUX
ftr-435	213	35	be	be	AUX
ftr-435	213	36	terminated	terminate	VERB
ftr-435	213	37	.	.	PUNCT
ftr-435	214	1	judge	judge	PROPN
ftr-435	214	2	chiechi	chiechi	PROPN
ftr-435	214	3	held	hold	VERB
ftr-435	214	4	that	that	SCONJ
ftr-435	214	5	taxpayer	taxpayer	PROPN
ftr-435	214	6	�	�	PROPN
ftr-435	214	7	s	s	PART
ftr-435	214	8	method	method	NOUN
ftr-435	214	9	of	of	ADP
ftr-435	214	10	accounting	accounting	NOUN
ftr-435	214	11	did	do	AUX
ftr-435	214	12	not	not	PART
ftr-435	214	13	clearly	clearly	ADV
ftr-435	214	14	reflect	reflect	VERB
ftr-435	214	15	income	income	NOUN
ftr-435	214	16	because	because	SCONJ
ftr-435	214	17	it	it	PRON
ftr-435	214	18	contravened	contravene	VERB
ftr-435	214	19	§	§	PROPN
ftr-435	214	20	472	472	NUM
ftr-435	214	21	and	and	CCONJ
ftr-435	214	22	the	the	DET
ftr-435	214	23	regulations	regulation	NOUN
ftr-435	214	24	thereunder	thereunder	NOUN
ftr-435	214	25	.	.	PUNCT
ftr-435	215	1	the	the	DET
ftr-435	215	2	commissioner	commissioner	NOUN
ftr-435	215	3	did	do	AUX
ftr-435	215	4	not	not	PART
ftr-435	215	5	abuse	abuse	VERB
ftr-435	215	6	her	her	PRON
ftr-435	215	7	discretion	discretion	NOUN
ftr-435	215	8	under	under	ADP
ftr-435	215	9	§	§	PROPN
ftr-435	215	10	446(b	446(b	PROPN
ftr-435	215	11	)	)	PUNCT
ftr-435	215	12	in	in	ADP
ftr-435	215	13	terminating	terminate	VERB
ftr-435	215	14	the	the	DET
ftr-435	215	15	lifo	lifo	ADJ
ftr-435	215	16	election	election	NOUN
ftr-435	215	17	even	even	ADV
ftr-435	215	18	though	though	SCONJ
ftr-435	215	19	the	the	DET
ftr-435	215	20	method	method	NOUN
ftr-435	215	21	might	might	AUX
ftr-435	215	22	have	have	AUX
ftr-435	215	23	been	be	AUX
ftr-435	215	24	acceptable	acceptable	ADJ
ftr-435	215	25	under	under	ADP
ftr-435	215	26	gaap	gaap	PROPN
ftr-435	215	27	.	.	PUNCT
ftr-435	216	1	reg	reg	NOUN
ftr-435	216	2	.	.	PUNCT
ftr-435	217	1	§	§	PROPN
ftr-435	217	2	1.472	1.472	NUM
ftr-435	217	3	-	-	SYM
ftr-435	217	4	1(c	1(c	NUM
ftr-435	217	5	)	)	PUNCT
ftr-435	217	6	�	�	NOUN
ftr-435	217	7	permitting	permit	VERB
ftr-435	217	8	a	a	DET
ftr-435	217	9	lifo	lifo	NOUN
ftr-435	217	10	election	election	NOUN
ftr-435	217	11	to	to	PART
ftr-435	217	12	apply	apply	VERB
ftr-435	217	13	only	only	ADV
ftr-435	217	14	to	to	ADP
ftr-435	217	15	costs	cost	NOUN
ftr-435	217	16	of	of	ADP
ftr-435	217	17	all	all	PRON
ftr-435	217	18	or	or	CCONJ
ftr-435	217	19	some	some	PRON
ftr-435	217	20	of	of	ADP
ftr-435	217	21	raw	raw	ADJ
ftr-435	217	22	materials	material	NOUN
ftr-435	217	23	incorporated	incorporate	VERB
ftr-435	217	24	into	into	ADP
ftr-435	217	25	finished	finish	VERB
ftr-435	217	26	goods	good	NOUN
ftr-435	217	27	,	,	PUNCT
ftr-435	217	28	while	while	SCONJ
ftr-435	217	29	other	other	ADJ
ftr-435	217	30	costs	cost	NOUN
ftr-435	217	31	are	be	AUX
ftr-435	217	32	taken	take	VERB
ftr-435	217	33	into	into	ADP
ftr-435	217	34	account	account	NOUN
ftr-435	217	35	under	under	ADP
ftr-435	217	36	fifo	fifo	PROPN
ftr-435	217	37	�	�	PROPN
ftr-435	217	38	did	do	AUX
ftr-435	217	39	not	not	PART
ftr-435	217	40	authorize	authorize	VERB
ftr-435	217	41	taxpayer	taxpayer	PROPN
ftr-435	217	42	�	�	PROPN
ftr-435	217	43	s	s	PART
ftr-435	217	44	method	method	NOUN
ftr-435	217	45	,	,	PUNCT
ftr-435	217	46	which	which	PRON
ftr-435	217	47	purported	purport	VERB
ftr-435	217	48	to	to	PART
ftr-435	217	49	apply	apply	VERB
ftr-435	217	50	lifo	lifo	NOUN
ftr-435	217	51	to	to	ADP
ftr-435	217	52	labor	labor	NOUN
ftr-435	217	53	and	and	CCONJ
ftr-435	217	54	overhead	overhead	ADV
ftr-435	217	55	and	and	CCONJ
ftr-435	217	56	some	some	DET
ftr-435	217	57	raw	raw	ADJ
ftr-435	217	58	materials	material	NOUN
ftr-435	217	59	but	but	CCONJ
ftr-435	217	60	fifo	fifo	ADJ
ftr-435	217	61	to	to	ADP
ftr-435	217	62	other	other	ADJ
ftr-435	217	63	raw	raw	ADJ
ftr-435	217	64	materials	material	NOUN
ftr-435	217	65	.	.	PUNCT
ftr-435	218	1	under	under	ADP
ftr-435	218	2	the	the	DET
ftr-435	218	3	taxpayer	taxpayer	PROPN
ftr-435	218	4	�	�	PROPN
ftr-435	218	5	s	s	PART
ftr-435	218	6	method	method	NOUN
ftr-435	218	7	,	,	PUNCT
ftr-435	218	8	lifo	lifo	NOUN
ftr-435	218	9	did	do	AUX
ftr-435	218	10	not	not	PART
ftr-435	218	11	apply	apply	VERB
ftr-435	218	12	to	to	ADP
ftr-435	218	13	any	any	DET
ftr-435	218	14	entire	entire	ADJ
ftr-435	218	15	good	good	NOUN
ftr-435	218	16	,	,	PUNCT
ftr-435	218	17	either	either	CCONJ
ftr-435	218	18	raw	raw	ADJ
ftr-435	218	19	material	material	NOUN
ftr-435	218	20	or	or	CCONJ
ftr-435	218	21	finished	finish	VERB
ftr-435	218	22	;	;	PUNCT
ftr-435	218	23	and	and	CCONJ
ftr-435	218	24	the	the	DET
ftr-435	218	25	regulations	regulation	NOUN
ftr-435	218	26	do	do	AUX
ftr-435	218	27	not	not	PART
ftr-435	218	28	authorize	authorize	VERB
ftr-435	218	29	taking	take	VERB
ftr-435	218	30	labor	labor	NOUN
ftr-435	218	31	and	and	CCONJ
ftr-435	218	32	overhead	overhead	ADV
ftr-435	218	33	into	into	ADP
ftr-435	218	34	account	account	NOUN
ftr-435	218	35	under	under	ADP
ftr-435	218	36	lifo	lifo	NOUN
ftr-435	218	37	separately	separately	ADV
ftr-435	218	38	.	.	PUNCT
ftr-435	219	1	the	the	DET
ftr-435	219	2	court	court	NOUN
ftr-435	219	3	determined	determine	VERB
ftr-435	219	4	that	that	SCONJ
ftr-435	219	5	the	the	DET
ftr-435	219	6	�	�	PROPN
ftr-435	219	7	purchase	purchase	NOUN
ftr-435	219	8	cost	cost	NOUN
ftr-435	219	9	�	�	PROPN
ftr-435	219	10	of	of	ADP
ftr-435	219	11	core	core	NOUN
ftr-435	219	12	parts	part	NOUN
ftr-435	219	13	acquired	acquire	VERB
ftr-435	219	14	in	in	ADP
ftr-435	219	15	exchange	exchange	NOUN
ftr-435	219	16	-	-	PUNCT
ftr-435	219	17	like	like	ADJ
ftr-435	219	18	transactions	transaction	NOUN
ftr-435	219	19	involving	involve	VERB
ftr-435	219	20	the	the	DET
ftr-435	219	21	sale	sale	NOUN
ftr-435	219	22	of	of	ADP
ftr-435	219	23	remanufactured	remanufactured	ADJ
ftr-435	219	24	parts	part	NOUN
ftr-435	219	25	in	in	ADP
ftr-435	219	26	exchange	exchange	NOUN
ftr-435	219	27	for	for	ADP
ftr-435	219	28	cash	cash	NOUN
ftr-435	219	29	and	and	CCONJ
ftr-435	219	30	used	use	VERB
ftr-435	219	31	core	core	NOUN
ftr-435	219	32	parts	part	NOUN
ftr-435	219	33	to	to	PART
ftr-435	219	34	be	be	AUX
ftr-435	219	35	the	the	DET
ftr-435	219	36	stated	state	VERB
ftr-435	219	37	credit	credit	NOUN
ftr-435	219	38	price	price	NOUN
ftr-435	219	39	for	for	ADP
ftr-435	219	40	the	the	DET
ftr-435	219	41	core	core	NOUN
ftr-435	219	42	parts	part	NOUN
ftr-435	219	43	.	.	PUNCT
ftr-435	220	1	the	the	DET
ftr-435	220	2	commissioner	commissioner	NOUN
ftr-435	220	3	did	do	AUX
ftr-435	220	4	not	not	PART
ftr-435	220	5	abuse	abuse	VERB
ftr-435	220	6	her	her	PRON
ftr-435	220	7	discretion	discretion	NOUN
ftr-435	220	8	in	in	ADP
ftr-435	220	9	determining	determine	VERB
ftr-435	220	10	that	that	SCONJ
ftr-435	220	11	the	the	DET
ftr-435	220	12	lower	low	ADJ
ftr-435	220	13	of	of	ADP
ftr-435	220	14	cost	cost	NOUN
ftr-435	220	15	or	or	CCONJ
ftr-435	220	16	market	market	NOUN
ftr-435	220	17	for	for	ADP
ftr-435	220	18	core	core	ADJ
ftr-435	220	19	parts	part	NOUN
ftr-435	220	20	was	be	AUX
ftr-435	220	21	determined	determine	VERB
ftr-435	220	22	under	under	ADP
ftr-435	220	23	reg	reg	NOUN
ftr-435	220	24	.	.	PUNCT
ftr-435	221	1	§	§	PROPN
ftr-435	221	2	1.471	1.471	NUM
ftr-435	221	3	-	-	PUNCT
ftr-435	221	4	4(a	4(a	NUM
ftr-435	221	5	)	)	PUNCT
ftr-435	221	6	as	as	ADP
ftr-435	221	7	the	the	DET
ftr-435	221	8	bid	bid	NOUN
ftr-435	221	9	price	price	NOUN
ftr-435	221	10	for	for	ADP
ftr-435	221	11	replacement	replacement	NOUN
ftr-435	221	12	core	core	NOUN
ftr-435	221	13	parts	part	NOUN
ftr-435	221	14	in	in	ADP
ftr-435	221	15	the	the	DET
ftr-435	221	16	market	market	NOUN
ftr-435	221	17	in	in	ADP
ftr-435	221	18	which	which	PRON
ftr-435	221	19	it	it	PRON
ftr-435	221	20	acquired	acquire	VERB
ftr-435	221	21	them	they	PRON
ftr-435	221	22	,	,	PUNCT
ftr-435	221	23	not	not	PART
ftr-435	221	24	at	at	ADP
ftr-435	221	25	the	the	DET
ftr-435	221	26	scrap	scrap	NOUN
ftr-435	221	27	amount	amount	NOUN
ftr-435	221	28	at	at	ADP
ftr-435	221	29	which	which	PRON
ftr-435	221	30	it	it	PRON
ftr-435	221	31	carried	carry	VERB
ftr-435	221	32	a	a	DET
ftr-435	221	33	substantial	substantial	ADJ
ftr-435	221	34	number	number	NOUN
ftr-435	221	35	of	of	ADP
ftr-435	221	36	core	core	NOUN
ftr-435	221	37	parts	part	NOUN
ftr-435	221	38	.	.	PUNCT
ftr-435	222	1	a.	a.	NOUN
ftr-435	222	2	and	and	CCONJ
ftr-435	222	3	the	the	DET
ftr-435	222	4	tenth	tenth	ADJ
ftr-435	222	5	circuit	circuit	NOUN
ftr-435	222	6	says	say	VERB
ftr-435	222	7	she	she	PRON
ftr-435	222	8	got	get	VERB
ftr-435	222	9	it	it	PRON
ftr-435	222	10	right	right	ADJ
ftr-435	222	11	for	for	ADP
ftr-435	222	12	the	the	DET
ftr-435	222	13	most	most	ADJ
ftr-435	222	14	part	part	NOUN
ftr-435	222	15	.	.	PUNCT
ftr-435	223	1	affirmed	affirm	VERB
ftr-435	223	2	in	in	ADP
ftr-435	223	3	part	part	NOUN
ftr-435	223	4	,	,	PUNCT
ftr-435	223	5	reversed	reverse	VERB
ftr-435	223	6	in	in	ADP
ftr-435	223	7	part	part	NOUN
ftr-435	223	8	.	.	PUNCT
ftr-435	224	1	249	249	NUM
ftr-435	224	2	f.3d	f.3d	NUM
ftr-435	224	3	1231	1231	NUM
ftr-435	224	4	,	,	PUNCT
ftr-435	224	5	87	87	NUM
ftr-435	224	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	224	7	2111	2111	NUM
ftr-435	224	8	,	,	PUNCT
ftr-435	224	9	2001	2001	NUM
ftr-435	224	10	-	-	SYM
ftr-435	224	11	1	1	NUM
ftr-435	224	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	224	13	.	.	PROPN
ftr-435	224	14	¶	¶	PROPN
ftr-435	224	15	50,400	50,400	NUM
ftr-435	224	16	(	(	PUNCT
ftr-435	224	17	10th	10th	ADJ
ftr-435	224	18	cir	cir	NOUN
ftr-435	224	19	.	.	PUNCT
ftr-435	224	20	5/8/01	5/8/01	NUM
ftr-435	224	21	)	)	PUNCT
ftr-435	224	22	.	.	PUNCT
ftr-435	225	1	the	the	DET
ftr-435	225	2	court	court	PROPN
ftr-435	225	3	of	of	ADP
ftr-435	225	4	appeals	appeals	PROPN
ftr-435	225	5	agreed	agree	VERB
ftr-435	225	6	that	that	SCONJ
ftr-435	225	7	reg	reg	NOUN
ftr-435	225	8	.	.	PUNCT
ftr-435	226	1	§	§	PROPN
ftr-435	226	2	1.472	1.472	NUM
ftr-435	226	3	-	-	SYM
ftr-435	226	4	1(a	1(a	NUM
ftr-435	226	5	)	)	PUNCT
ftr-435	226	6	did	do	AUX
ftr-435	226	7	not	not	PART
ftr-435	226	8	permit	permit	VERB
ftr-435	226	9	the	the	DET
ftr-435	226	10	mixed	mixed	ADJ
ftr-435	226	11	lifo	lifo	NOUN
ftr-435	226	12	/	/	SYM
ftr-435	226	13	fifo	fifo	ADJ
ftr-435	226	14	method	method	NOUN
ftr-435	226	15	employed	employ	VERB
ftr-435	226	16	by	by	ADP
ftr-435	226	17	the	the	DET
ftr-435	226	18	taxpayer	taxpayer	NOUN
ftr-435	226	19	and	and	CCONJ
ftr-435	226	20	that	that	SCONJ
ftr-435	226	21	the	the	DET
ftr-435	226	22	commissioner	commissioner	NOUN
ftr-435	226	23	did	do	AUX
ftr-435	226	24	not	not	PART
ftr-435	226	25	abuse	abuse	VERB
ftr-435	226	26	her	her	PRON
ftr-435	226	27	discretion	discretion	NOUN
ftr-435	226	28	by	by	ADP
ftr-435	226	29	terminating	terminate	VERB
ftr-435	226	30	the	the	DET
ftr-435	226	31	taxpayer	taxpayer	NOUN
ftr-435	226	32	�	�	PROPN
ftr-435	226	33	s	s	PART
ftr-435	226	34	lifo	lifo	NOUN
ftr-435	226	35	election	election	NOUN
ftr-435	226	36	.	.	PUNCT
ftr-435	227	1	with	with	ADP
ftr-435	227	2	respect	respect	NOUN
ftr-435	227	3	to	to	ADP
ftr-435	227	4	the	the	DET
ftr-435	227	5	tax	tax	NOUN
ftr-435	227	6	court	court	NOUN
ftr-435	227	7	�	�	PROPN
ftr-435	227	8	s	s	PART
ftr-435	227	9	holding	holding	NOUN
ftr-435	227	10	that	that	SCONJ
ftr-435	227	11	the	the	DET
ftr-435	227	12	commissioner	commissioner	NOUN
ftr-435	227	13	did	do	AUX
ftr-435	227	14	not	not	PART
ftr-435	227	15	abuse	abuse	VERB
ftr-435	227	16	her	her	PRON
ftr-435	227	17	discretion	discretion	NOUN
ftr-435	227	18	in	in	ADP
ftr-435	227	19	determining	determine	VERB
ftr-435	227	20	that	that	SCONJ
ftr-435	227	21	under	under	ADP
ftr-435	227	22	reg	reg	NOUN
ftr-435	227	23	.	.	PUNCT
ftr-435	228	1	§	§	PROPN
ftr-435	228	2	1.471	1.471	NUM
ftr-435	228	3	-	-	PUNCT
ftr-435	228	4	4(a	4(a	NUM
ftr-435	228	5	)	)	PUNCT
ftr-435	228	6	,	,	PUNCT
ftr-435	228	7	the	the	DET
ftr-435	228	8	lower	low	ADJ
ftr-435	228	9	of	of	ADP
ftr-435	228	10	cost	cost	NOUN
ftr-435	228	11	or	or	CCONJ
ftr-435	228	12	market	market	NOUN
ftr-435	228	13	for	for	ADP
ftr-435	228	14	core	core	ADJ
ftr-435	228	15	parts	part	NOUN
ftr-435	228	16	was	be	AUX
ftr-435	228	17	the	the	DET
ftr-435	228	18	bid	bid	NOUN
ftr-435	228	19	price	price	NOUN
ftr-435	228	20	for	for	ADP
ftr-435	228	21	replacement	replacement	NOUN
ftr-435	228	22	core	core	NOUN
ftr-435	228	23	parts	part	NOUN
ftr-435	228	24	in	in	ADP
ftr-435	228	25	the	the	DET
ftr-435	228	26	market	market	NOUN
ftr-435	228	27	in	in	ADP
ftr-435	228	28	which	which	PRON
ftr-435	228	29	it	it	PRON
ftr-435	228	30	acquired	acquire	VERB
ftr-435	228	31	them	they	PRON
ftr-435	228	32	[	[	X
ftr-435	228	33	i.e.	i.e.	X
ftr-435	228	34	,	,	PUNCT
ftr-435	228	35	the	the	DET
ftr-435	228	36	price	price	NOUN
ftr-435	228	37	it	it	PRON
ftr-435	228	38	paid	pay	VERB
ftr-435	228	39	its	its	PRON
ftr-435	228	40	customers	customer	NOUN
ftr-435	228	41	,	,	PUNCT
ftr-435	228	42	from	from	ADP
ftr-435	228	43	which	which	PRON
ftr-435	228	44	it	it	PRON
ftr-435	228	45	acquired	acquire	VERB
ftr-435	228	46	a	a	DET
ftr-435	228	47	majority	majority	NOUN
ftr-435	228	48	of	of	ADP
ftr-435	228	49	its	its	PRON
ftr-435	228	50	cores	core	NOUN
ftr-435	228	51	]	]	PUNCT
ftr-435	228	52	,	,	PUNCT
ftr-435	228	53	however	however	ADV
ftr-435	228	54	,	,	PUNCT
ftr-435	228	55	the	the	DET
ftr-435	228	56	court	court	NOUN
ftr-435	228	57	of	of	ADP
ftr-435	228	58	appeals	appeal	NOUN
ftr-435	228	59	reversed	reverse	VERB
ftr-435	228	60	,	,	PUNCT
ftr-435	228	61	on	on	ADP
ftr-435	228	62	the	the	DET
ftr-435	228	63	grounds	ground	NOUN
ftr-435	228	64	that	that	SCONJ
ftr-435	228	65	the	the	DET
ftr-435	228	66	2002	2002	NUM
ftr-435	228	67	]	]	PUNCT
ftr-435	228	68	recent	recent	ADJ
ftr-435	228	69	developments	development	NOUN
ftr-435	228	70	in	in	ADP
ftr-435	228	71	federal	federal	ADJ
ftr-435	228	72	income	income	NOUN
ftr-435	228	73	taxation	taxation	NOUN
ftr-435	228	74	635	635	NUM
ftr-435	228	75	commissioner	commissioner	NOUN
ftr-435	228	76	�	�	PROPN
ftr-435	228	77	s	s	PART
ftr-435	228	78	method	method	NOUN
ftr-435	228	79	did	do	AUX
ftr-435	228	80	not	not	PART
ftr-435	228	81	clearly	clearly	ADV
ftr-435	228	82	reflect	reflect	VERB
ftr-435	228	83	income	income	NOUN
ftr-435	228	84	.	.	PUNCT
ftr-435	229	1	but	but	CCONJ
ftr-435	229	2	the	the	DET
ftr-435	229	3	court	court	NOUN
ftr-435	229	4	did	do	AUX
ftr-435	229	5	not	not	PART
ftr-435	229	6	accept	accept	VERB
ftr-435	229	7	the	the	DET
ftr-435	229	8	taxpayer	taxpayer	PROPN
ftr-435	229	9	�	�	PROPN
ftr-435	229	10	s	s	PART
ftr-435	229	11	argument	argument	NOUN
ftr-435	229	12	that	that	SCONJ
ftr-435	229	13	the	the	DET
ftr-435	229	14	�	�	PROPN
ftr-435	229	15	market	market	NOUN
ftr-435	229	16	�	�	PROPN
ftr-435	229	17	was	be	AUX
ftr-435	229	18	the	the	DET
ftr-435	229	19	salvage	salvage	NOUN
ftr-435	229	20	yard	yard	NOUN
ftr-435	229	21	market	market	NOUN
ftr-435	229	22	,	,	PUNCT
ftr-435	229	23	since	since	SCONJ
ftr-435	229	24	the	the	DET
ftr-435	229	25	taxpayer	taxpayer	NOUN
ftr-435	229	26	did	do	AUX
ftr-435	229	27	not	not	PART
ftr-435	229	28	purchase	purchase	VERB
ftr-435	229	29	cores	core	NOUN
ftr-435	229	30	in	in	ADP
ftr-435	229	31	that	that	DET
ftr-435	229	32	market	market	NOUN
ftr-435	229	33	.	.	PUNCT
ftr-435	230	1	[	[	X
ftr-435	230	2	on	on	ADP
ftr-435	230	3	appeal	appeal	NOUN
ftr-435	230	4	the	the	DET
ftr-435	230	5	taxpayer	taxpayer	NOUN
ftr-435	230	6	conceded	concede	VERB
ftr-435	230	7	that	that	SCONJ
ftr-435	230	8	its	its	PRON
ftr-435	230	9	original	original	ADJ
ftr-435	230	10	method	method	NOUN
ftr-435	230	11	of	of	ADP
ftr-435	230	12	valuing	value	VERB
ftr-435	230	13	a	a	DET
ftr-435	230	14	substantial	substantial	ADJ
ftr-435	230	15	number	number	NOUN
ftr-435	230	16	of	of	ADP
ftr-435	230	17	core	core	NOUN
ftr-435	230	18	parts	part	NOUN
ftr-435	230	19	at	at	ADP
ftr-435	230	20	scrap	scrap	NOUN
ftr-435	230	21	value	value	NOUN
ftr-435	230	22	did	do	AUX
ftr-435	230	23	not	not	PART
ftr-435	230	24	clearly	clearly	ADV
ftr-435	230	25	reflect	reflect	VERB
ftr-435	230	26	income	income	NOUN
ftr-435	230	27	.	.	PUNCT
ftr-435	230	28	]	]	PUNCT
ftr-435	231	1	although	although	SCONJ
ftr-435	231	2	the	the	DET
ftr-435	231	3	taxpayer	taxpayer	PROPN
ftr-435	231	4	�	�	PROPN
ftr-435	231	5	s	s	PART
ftr-435	231	6	customer	customer	NOUN
ftr-435	231	7	price	price	NOUN
ftr-435	231	8	reflected	reflect	VERB
ftr-435	231	9	�	�	NOUN
ftr-435	231	10	price	price	NOUN
ftr-435	231	11	,	,	PUNCT
ftr-435	231	12	�	�	PROPN
ftr-435	231	13	as	as	ADV
ftr-435	231	14	far	far	ADV
ftr-435	231	15	as	as	SCONJ
ftr-435	231	16	�	�	NOUN
ftr-435	231	17	market	market	NOUN
ftr-435	231	18	�	�	PROPN
ftr-435	231	19	was	be	AUX
ftr-435	231	20	concerned	concern	VERB
ftr-435	231	21	,	,	PUNCT
ftr-435	231	22	the	the	DET
ftr-435	231	23	proper	proper	ADJ
ftr-435	231	24	market	market	NOUN
ftr-435	231	25	was	be	AUX
ftr-435	231	26	the	the	DET
ftr-435	231	27	professional	professional	ADJ
ftr-435	231	28	supplier	supplier	NOUN
ftr-435	231	29	market	market	NOUN
ftr-435	231	30	(	(	PUNCT
ftr-435	231	31	as	as	SCONJ
ftr-435	231	32	adjusted	adjust	VERB
ftr-435	231	33	for	for	ADP
ftr-435	231	34	certain	certain	ADJ
ftr-435	231	35	differences	difference	NOUN
ftr-435	231	36	such	such	ADJ
ftr-435	231	37	as	as	ADP
ftr-435	231	38	transportation	transportation	NOUN
ftr-435	231	39	and	and	CCONJ
ftr-435	231	40	guarantees	guarantee	NOUN
ftr-435	231	41	)	)	PUNCT
ftr-435	231	42	,	,	PUNCT
ftr-435	231	43	because	because	SCONJ
ftr-435	231	44	that	that	PRON
ftr-435	231	45	was	be	AUX
ftr-435	231	46	the	the	DET
ftr-435	231	47	only	only	ADJ
ftr-435	231	48	�	�	PROPN
ftr-435	231	49	open	open	ADJ
ftr-435	231	50	market	market	NOUN
ftr-435	231	51	�	�	PROPN
ftr-435	231	52	in	in	ADP
ftr-435	231	53	which	which	PRON
ftr-435	231	54	the	the	DET
ftr-435	231	55	taxpayer	taxpayer	NOUN
ftr-435	231	56	acquired	acquire	VERB
ftr-435	231	57	any	any	DET
ftr-435	231	58	cores	core	NOUN
ftr-435	231	59	.	.	PUNCT
ftr-435	232	1	the	the	DET
ftr-435	232	2	case	case	NOUN
ftr-435	232	3	was	be	AUX
ftr-435	232	4	remanded	remand	VERB
ftr-435	232	5	for	for	ADP
ftr-435	232	6	market	market	NOUN
ftr-435	232	7	valuation	valuation	NOUN
ftr-435	232	8	,	,	PUNCT
ftr-435	232	9	and	and	CCONJ
ftr-435	232	10	comparison	comparison	NOUN
ftr-435	232	11	with	with	ADP
ftr-435	232	12	price	price	NOUN
ftr-435	232	13	,	,	PUNCT
ftr-435	232	14	under	under	ADP
ftr-435	232	15	this	this	DET
ftr-435	232	16	standard	standard	NOUN
ftr-435	232	17	.	.	PUNCT
ftr-435	233	1	6	6	NUM
ftr-435	233	2	.	.	X
ftr-435	233	3	she	she	PRON
ftr-435	233	4	went	go	VERB
ftr-435	233	5	to	to	ADP
ftr-435	233	6	the	the	DET
ftr-435	233	7	animal	animal	NOUN
ftr-435	233	8	fair	fair	ADJ
ftr-435	233	9	.	.	PUNCT
ftr-435	233	10	.	.	PUNCT
ftr-435	233	11	.	.	PUNCT
ftr-435	234	1	the	the	DET
ftr-435	234	2	elephant	elephant	NOUN
ftr-435	234	3	sneezed	sneeze	VERB
ftr-435	234	4	.	.	PUNCT
ftr-435	234	5	.	.	PUNCT
ftr-435	234	6	.	.	PUNCT
ftr-435	235	1	and	and	CCONJ
ftr-435	235	2	that	that	PRON
ftr-435	235	3	was	be	AUX
ftr-435	235	4	the	the	DET
ftr-435	235	5	end	end	NOUN
ftr-435	235	6	of	of	ADP
ftr-435	235	7	her	her	PRON
ftr-435	235	8	accounting	accounting	NOUN
ftr-435	235	9	method	method	NOUN
ftr-435	235	10	.	.	PUNCT
ftr-435	236	1	suzy	suzy	PROPN
ftr-435	236	2	�	�	PROPN
ftr-435	236	3	s	s	PART
ftr-435	236	4	zoo	zoo	NOUN
ftr-435	236	5	v.	v.	ADP
ftr-435	236	6	commissioner	commissioner	NOUN
ftr-435	236	7	,	,	PUNCT
ftr-435	236	8	273	273	NUM
ftr-435	236	9	f.3d	f.3d	NUM
ftr-435	236	10	875	875	NUM
ftr-435	236	11	,	,	PUNCT
ftr-435	236	12	2001	2001	NUM
ftr-435	236	13	-	-	SYM
ftr-435	236	14	2	2	NUM
ftr-435	236	15	u.s.t.c	u.s.t.c	PROPN
ftr-435	236	16	.	.	PROPN
ftr-435	237	1	¶	¶	PROPN
ftr-435	237	2	50,766	50,766	NUM
ftr-435	237	3	,	,	PUNCT
ftr-435	237	4	88	88	NUM
ftr-435	237	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	237	6	6916	6916	NUM
ftr-435	237	7	(	(	PUNCT
ftr-435	237	8	9th	9th	ADJ
ftr-435	237	9	cir	cir	NOUN
ftr-435	237	10	.	.	PUNCT
ftr-435	238	1	11/21/01	11/21/01	X
ftr-435	238	2	)	)	PUNCT
ftr-435	238	3	,	,	PUNCT
ftr-435	238	4	aff	aff	PROPN
ftr-435	238	5	�	�	PROPN
ftr-435	238	6	g	g	PROPN
ftr-435	238	7	114	114	NUM
ftr-435	238	8	t.c	t.c	PROPN
ftr-435	238	9	.	.	PROPN
ftr-435	238	10	1	1	NUM
ftr-435	238	11	(	(	PUNCT
ftr-435	238	12	1/6/00	1/6/00	NUM
ftr-435	238	13	)	)	PUNCT
ftr-435	238	14	.	.	PUNCT
ftr-435	239	1	the	the	DET
ftr-435	239	2	court	court	NOUN
ftr-435	239	3	of	of	ADP
ftr-435	239	4	appeals	appeals	PROPN
ftr-435	239	5	(	(	PUNCT
ftr-435	239	6	judge	judge	NOUN
ftr-435	239	7	sneed	sneed	PROPN
ftr-435	239	8	)	)	PUNCT
ftr-435	239	9	affirmed	affirm	VERB
ftr-435	239	10	the	the	DET
ftr-435	239	11	tax	tax	NOUN
ftr-435	239	12	court	court	NOUN
ftr-435	239	13	�	�	PROPN
ftr-435	239	14	s	s	PART
ftr-435	239	15	decision	decision	NOUN
ftr-435	239	16	that	that	SCONJ
ftr-435	239	17	the	the	DET
ftr-435	239	18	�	�	PROPN
ftr-435	239	19	small	small	ADJ
ftr-435	239	20	reseller	reseller	NOUN
ftr-435	239	21	�	�	PROPN
ftr-435	239	22	exception	exception	NOUN
ftr-435	239	23	to	to	ADP
ftr-435	239	24	§	§	PROPN
ftr-435	239	25	263a	263a	PROPN
ftr-435	239	26	provided	provide	VERB
ftr-435	239	27	in	in	ADP
ftr-435	239	28	§	§	PROPN
ftr-435	239	29	263a(b)(2)(b	263a(b)(2)(b	NUM
ftr-435	239	30	)	)	PUNCT
ftr-435	239	31	did	do	AUX
ftr-435	239	32	not	not	PART
ftr-435	239	33	apply	apply	VERB
ftr-435	239	34	to	to	ADP
ftr-435	239	35	greeting	greeting	NOUN
ftr-435	239	36	card	card	NOUN
ftr-435	239	37	business	business	NOUN
ftr-435	239	38	that	that	PRON
ftr-435	239	39	produced	produce	VERB
ftr-435	239	40	cartoon	cartoon	NOUN
ftr-435	239	41	characters	character	NOUN
ftr-435	239	42	and	and	CCONJ
ftr-435	239	43	contracted	contract	VERB
ftr-435	239	44	with	with	ADP
ftr-435	239	45	independent	independent	ADJ
ftr-435	239	46	printers	printer	NOUN
ftr-435	239	47	for	for	ADP
ftr-435	239	48	production	production	NOUN
ftr-435	239	49	of	of	ADP
ftr-435	239	50	cards	card	NOUN
ftr-435	239	51	and	and	CCONJ
ftr-435	239	52	other	other	ADJ
ftr-435	239	53	products	product	NOUN
ftr-435	239	54	bearing	bear	VERB
ftr-435	239	55	the	the	DET
ftr-435	239	56	characters	character	NOUN
ftr-435	239	57	likenesses	likeness	NOUN
ftr-435	239	58	according	accord	VERB
ftr-435	239	59	to	to	ADP
ftr-435	239	60	taxpayer	taxpayer	PROPN
ftr-435	239	61	�	�	PROPN
ftr-435	239	62	s	s	PART
ftr-435	239	63	standards	standard	NOUN
ftr-435	239	64	.	.	PUNCT
ftr-435	240	1	even	even	ADV
ftr-435	240	2	though	though	SCONJ
ftr-435	240	3	the	the	DET
ftr-435	240	4	contracts	contract	NOUN
ftr-435	240	5	provided	provide	VERB
ftr-435	240	6	that	that	SCONJ
ftr-435	240	7	printers	printer	NOUN
ftr-435	240	8	owned	own	VERB
ftr-435	240	9	materials	material	NOUN
ftr-435	240	10	and	and	CCONJ
ftr-435	240	11	bore	bore	NOUN
ftr-435	240	12	risk	risk	NOUN
ftr-435	240	13	of	of	ADP
ftr-435	240	14	loss	loss	NOUN
ftr-435	240	15	during	during	ADP
ftr-435	240	16	production	production	NOUN
ftr-435	240	17	,	,	PUNCT
ftr-435	240	18	taxpayer	taxpayer	NOUN
ftr-435	240	19	owned	own	VERB
ftr-435	240	20	the	the	DET
ftr-435	240	21	images	image	NOUN
ftr-435	240	22	and	and	CCONJ
ftr-435	240	23	had	have	VERB
ftr-435	240	24	exclusive	exclusive	ADJ
ftr-435	240	25	rights	right	NOUN
ftr-435	240	26	to	to	ADP
ftr-435	240	27	the	the	DET
ftr-435	240	28	cards	card	NOUN
ftr-435	240	29	;	;	PUNCT
ftr-435	240	30	the	the	DET
ftr-435	240	31	printers	printer	NOUN
ftr-435	240	32	had	have	VERB
ftr-435	240	33	no	no	DET
ftr-435	240	34	right	right	NOUN
ftr-435	240	35	to	to	PART
ftr-435	240	36	sell	sell	VERB
ftr-435	240	37	produced	produce	VERB
ftr-435	240	38	cards	card	NOUN
ftr-435	240	39	or	or	CCONJ
ftr-435	240	40	cartoon	cartoon	NOUN
ftr-435	240	41	characters	character	NOUN
ftr-435	240	42	to	to	ADP
ftr-435	240	43	anyone	anyone	PRON
ftr-435	240	44	other	other	ADJ
ftr-435	240	45	than	than	ADP
ftr-435	240	46	taxpayer	taxpayer	NOUN
ftr-435	240	47	.	.	PUNCT
ftr-435	241	1	thus	thus	ADV
ftr-435	241	2	,	,	PUNCT
ftr-435	241	3	the	the	DET
ftr-435	241	4	taxpayer	taxpayer	NOUN
ftr-435	241	5	was	be	AUX
ftr-435	241	6	the	the	DET
ftr-435	241	7	�	�	PROPN
ftr-435	241	8	producer	producer	NOUN
ftr-435	241	9	�	�	PROPN
ftr-435	241	10	of	of	ADP
ftr-435	241	11	the	the	DET
ftr-435	241	12	cards	card	NOUN
ftr-435	241	13	,	,	PUNCT
ftr-435	241	14	not	not	PART
ftr-435	241	15	a	a	DET
ftr-435	241	16	small	small	ADJ
ftr-435	241	17	�	�	PROPN
ftr-435	241	18	reseller	reseller	NOUN
ftr-435	241	19	�	�	PROPN
ftr-435	241	20	to	to	PART
ftr-435	241	21	whom	whom	PRON
ftr-435	241	22	the	the	DET
ftr-435	241	23	§	§	PROPN
ftr-435	241	24	263a(b)(2)(b	263a(b)(2)(b	PROPN
ftr-435	241	25	)	)	PUNCT
ftr-435	241	26	exception	exception	NOUN
ftr-435	241	27	applied	apply	VERB
ftr-435	241	28	.	.	PUNCT
ftr-435	242	1	all	all	DET
ftr-435	242	2	costs	cost	NOUN
ftr-435	242	3	were	be	AUX
ftr-435	242	4	subject	subject	ADJ
ftr-435	242	5	to	to	ADP
ftr-435	242	6	capitalization	capitalization	NOUN
ftr-435	242	7	under	under	ADP
ftr-435	242	8	§	§	PROPN
ftr-435	242	9	263a	263a	PROPN
ftr-435	242	10	.	.	PUNCT
ftr-435	243	1	for	for	ADP
ftr-435	243	2	purposes	purpose	NOUN
ftr-435	243	3	of	of	ADP
ftr-435	243	4	the	the	DET
ftr-435	243	5	§	§	PROPN
ftr-435	243	6	481	481	NUM
ftr-435	243	7	adjustment	adjustment	NOUN
ftr-435	243	8	,	,	PUNCT
ftr-435	243	9	pursuant	pursuant	ADJ
ftr-435	243	10	to	to	ADP
ftr-435	243	11	§	§	PROPN
ftr-435	243	12	803(d	803(d	PROPN
ftr-435	243	13	)	)	PUNCT
ftr-435	243	14	of	of	ADP
ftr-435	243	15	the	the	DET
ftr-435	243	16	tra	tra	PROPN
ftr-435	243	17	�	�	PROPN
ftr-435	243	18	86	86	NUM
ftr-435	243	19	,	,	PUNCT
ftr-435	243	20	the	the	DET
ftr-435	243	21	year	year	NOUN
ftr-435	243	22	of	of	ADP
ftr-435	243	23	the	the	DET
ftr-435	243	24	change	change	NOUN
ftr-435	243	25	was	be	AUX
ftr-435	243	26	the	the	DET
ftr-435	243	27	year	year	NOUN
ftr-435	243	28	ending	end	VERB
ftr-435	243	29	june	june	PROPN
ftr-435	243	30	30	30	NUM
ftr-435	243	31	,	,	PUNCT
ftr-435	243	32	1994	1994	NUM
ftr-435	243	33	,	,	PUNCT
ftr-435	243	34	the	the	DET
ftr-435	243	35	subject	subject	ADJ
ftr-435	243	36	year	year	NOUN
ftr-435	243	37	,	,	PUNCT
ftr-435	243	38	not	not	PART
ftr-435	243	39	the	the	DET
ftr-435	243	40	year	year	NOUN
ftr-435	243	41	ended	end	VERB
ftr-435	243	42	june	june	PROPN
ftr-435	243	43	30	30	NUM
ftr-435	243	44	,	,	PUNCT
ftr-435	243	45	1987	1987	NUM
ftr-435	243	46	,	,	PUNCT
ftr-435	243	47	the	the	DET
ftr-435	243	48	taxpayer	taxpayer	PROPN
ftr-435	243	49	�	�	PROPN
ftr-435	243	50	s	s	PART
ftr-435	243	51	first	first	ADJ
ftr-435	243	52	year	year	NOUN
ftr-435	243	53	after	after	ADP
ftr-435	243	54	the	the	DET
ftr-435	243	55	effective	effective	ADJ
ftr-435	243	56	date	date	NOUN
ftr-435	243	57	of	of	ADP
ftr-435	243	58	§	§	PROPN
ftr-435	243	59	263a	263a	PROPN
ftr-435	243	60	.	.	PUNCT
ftr-435	244	1	c.	c.	PROPN
ftr-435	244	2	installment	installment	PROPN
ftr-435	244	3	method	method	NOUN
ftr-435	244	4	1	1	NUM
ftr-435	244	5	.	.	PUNCT
ftr-435	245	1	the	the	DET
ftr-435	245	2	tax	tax	NOUN
ftr-435	245	3	relief	relief	NOUN
ftr-435	245	4	extension	extension	NOUN
ftr-435	245	5	act	act	NOUN
ftr-435	245	6	of	of	ADP
ftr-435	245	7	1999	1999	NUM
ftr-435	245	8	amended	amend	VERB
ftr-435	245	9	§	§	PROPN
ftr-435	245	10	453	453	NUM
ftr-435	245	11	by	by	ADP
ftr-435	245	12	adding	add	VERB
ftr-435	245	13	new	new	ADJ
ftr-435	245	14	§	§	PROPN
ftr-435	245	15	453(a)(2	453(a)(2	PROPN
ftr-435	245	16	)	)	PUNCT
ftr-435	245	17	denying	deny	VERB
ftr-435	245	18	accrual	accrual	ADJ
ftr-435	245	19	method	method	NOUN
ftr-435	245	20	taxpayers	taxpayer	NOUN
ftr-435	245	21	the	the	DET
ftr-435	245	22	privilege	privilege	NOUN
ftr-435	245	23	of	of	ADP
ftr-435	245	24	installment	installment	NOUN
ftr-435	245	25	reporting	reporting	NOUN
ftr-435	245	26	on	on	ADP
ftr-435	245	27	any	any	DET
ftr-435	245	28	sales	sale	NOUN
ftr-435	245	29	of	of	ADP
ftr-435	245	30	property	property	NOUN
ftr-435	245	31	whatsoever	whatsoever	ADV
ftr-435	245	32	.	.	PUNCT
ftr-435	246	1	even	even	ADV
ftr-435	246	2	though	though	SCONJ
ftr-435	246	3	the	the	DET
ftr-435	246	4	taxpayer	taxpayer	NOUN
ftr-435	246	5	uses	use	VERB
ftr-435	246	6	the	the	DET
ftr-435	246	7	accrual	accrual	ADJ
ftr-435	246	8	method	method	NOUN
ftr-435	246	9	,	,	PUNCT
ftr-435	246	10	however	however	ADV
ftr-435	246	11	,	,	PUNCT
ftr-435	246	12	§	§	PROPN
ftr-435	246	13	453(a)(2	453(a)(2	NOUN
ftr-435	246	14	)	)	PUNCT
ftr-435	246	15	does	do	AUX
ftr-435	246	16	not	not	PART
ftr-435	246	17	disallow	disallow	VERB
ftr-435	246	18	the	the	DET
ftr-435	246	19	installment	installment	NOUN
ftr-435	246	20	reporting	reporting	NOUN
ftr-435	246	21	under	under	ADP
ftr-435	246	22	§	§	PROPN
ftr-435	246	23	453(l	453(l	PROPN
ftr-435	246	24	)	)	PUNCT
ftr-435	246	25	for	for	ADP
ftr-435	246	26	dispositions	disposition	NOUN
ftr-435	246	27	of	of	ADP
ftr-435	246	28	property	property	NOUN
ftr-435	246	29	used	use	VERB
ftr-435	246	30	or	or	CCONJ
ftr-435	246	31	produced	produce	VERB
ftr-435	246	32	in	in	ADP
ftr-435	246	33	the	the	DET
ftr-435	246	34	trade	trade	NOUN
ftr-435	246	35	or	or	CCONJ
ftr-435	246	36	business	business	NOUN
ftr-435	246	37	of	of	ADP
ftr-435	246	38	farming	farming	NOUN
ftr-435	246	39	or	or	CCONJ
ftr-435	246	40	dispositions	disposition	NOUN
ftr-435	246	41	of	of	ADP
ftr-435	246	42	residential	residential	ADJ
ftr-435	246	43	lots	lot	NOUN
ftr-435	246	44	or	or	CCONJ
ftr-435	246	45	time	time	NOUN
ftr-435	246	46	-	-	PUNCT
ftr-435	246	47	share	share	NOUN
ftr-435	246	48	condominium	condominium	NOUN
ftr-435	246	49	units	unit	NOUN
ftr-435	246	50	.	.	PUNCT
ftr-435	247	1	a.	a.	NOUN
ftr-435	248	1	the	the	DET
ftr-435	248	2	installment	installment	NOUN
ftr-435	248	3	tax	tax	NOUN
ftr-435	248	4	correction	correction	NOUN
ftr-435	248	5	act	act	NOUN
ftr-435	248	6	of	of	ADP
ftr-435	248	7	2000	2000	NUM
ftr-435	248	8	,	,	PUNCT
ftr-435	248	9	signed	sign	VERB
ftr-435	248	10	december	december	PROPN
ftr-435	248	11	28	28	NUM
ftr-435	248	12	,	,	PUNCT
ftr-435	248	13	2000	2000	NUM
ftr-435	248	14	,	,	PUNCT
ftr-435	248	15	retroactively	retroactively	ADV
ftr-435	248	16	repealed	repeal	VERB
ftr-435	248	17	the	the	DET
ftr-435	248	18	1999	1999	NUM
ftr-435	248	19	addition	addition	NOUN
ftr-435	248	20	of	of	ADP
ftr-435	248	21	§	§	PROPN
ftr-435	248	22	453(a)(2	453(a)(2	PROPN
ftr-435	248	23	)	)	PUNCT
ftr-435	248	24	and	and	CCONJ
ftr-435	248	25	636	636	NUM
ftr-435	248	26	florida	florida	PROPN
ftr-435	248	27	tax	tax	NOUN
ftr-435	248	28	review	review	NOUN
ftr-435	249	1	[	[	X
ftr-435	249	2	vol.5	vol.5	ADV
ftr-435	249	3	:	:	PUNCT
ftr-435	249	4	si	si	NOUN
ftr-435	249	5	restored	restore	VERB
ftr-435	249	6	the	the	DET
ftr-435	249	7	availability	availability	NOUN
ftr-435	249	8	of	of	ADP
ftr-435	249	9	§	§	PROPN
ftr-435	249	10	453	453	NUM
ftr-435	249	11	installment	installment	NOUN
ftr-435	249	12	reporting	reporting	NOUN
ftr-435	249	13	to	to	ADP
ftr-435	249	14	accrual	accrual	ADJ
ftr-435	249	15	method	method	NOUN
ftr-435	249	16	taxpayers	taxpayer	NOUN
ftr-435	249	17	on	on	ADP
ftr-435	249	18	the	the	DET
ftr-435	249	19	same	same	ADJ
ftr-435	249	20	basis	basis	NOUN
ftr-435	249	21	that	that	SCONJ
ftr-435	249	22	it	it	PRON
ftr-435	249	23	was	be	AUX
ftr-435	249	24	available	available	ADJ
ftr-435	249	25	before	before	ADP
ftr-435	249	26	the	the	DET
ftr-435	249	27	1999	1999	NUM
ftr-435	249	28	legislation	legislation	NOUN
ftr-435	249	29	.	.	PUNCT
ftr-435	250	1	b.	b.	PROPN
ftr-435	250	2	automatic	automatic	ADJ
ftr-435	250	3	consent	consent	NOUN
ftr-435	250	4	to	to	PART
ftr-435	250	5	revoke	revoke	VERB
ftr-435	250	6	elections	election	NOUN
ftr-435	250	7	out	out	ADP
ftr-435	250	8	of	of	ADP
ftr-435	250	9	installment	installment	NOUN
ftr-435	250	10	method	method	NOUN
ftr-435	250	11	.	.	PUNCT
ftr-435	251	1	notice	notice	VERB
ftr-435	251	2	2001	2001	NUM
ftr-435	251	3	-	-	SYM
ftr-435	251	4	22	22	NUM
ftr-435	251	5	,	,	PUNCT
ftr-435	251	6	2001	2001	NUM
ftr-435	251	7	-	-	SYM
ftr-435	251	8	12	12	NUM
ftr-435	251	9	i.r.b	i.r.b	NOUN
ftr-435	251	10	.	.	PUNCT
ftr-435	252	1	911	911	NUM
ftr-435	252	2	(	(	PUNCT
ftr-435	252	3	3/19/01	3/19/01	NUM
ftr-435	252	4	)	)	PUNCT
ftr-435	252	5	.	.	PUNCT
ftr-435	253	1	an	an	DET
ftr-435	253	2	accrual	accrual	ADJ
ftr-435	253	3	method	method	NOUN
ftr-435	253	4	taxpayer	taxpayer	NOUN
ftr-435	253	5	that	that	PRON
ftr-435	253	6	entered	enter	VERB
ftr-435	253	7	into	into	ADP
ftr-435	253	8	an	an	DET
ftr-435	253	9	installment	installment	NOUN
ftr-435	253	10	sale	sale	NOUN
ftr-435	253	11	on	on	ADP
ftr-435	253	12	or	or	CCONJ
ftr-435	253	13	after	after	ADP
ftr-435	253	14	december	december	PROPN
ftr-435	253	15	17	17	NUM
ftr-435	253	16	,	,	PUNCT
ftr-435	253	17	1999	1999	NUM
ftr-435	253	18	,	,	PUNCT
ftr-435	253	19	and	and	CCONJ
ftr-435	253	20	filed	file	VERB
ftr-435	253	21	a	a	DET
ftr-435	253	22	federal	federal	ADJ
ftr-435	253	23	income	income	NOUN
ftr-435	253	24	tax	tax	NOUN
ftr-435	253	25	return	return	NOUN
ftr-435	253	26	by	by	ADP
ftr-435	253	27	april	april	PROPN
ftr-435	253	28	16	16	NUM
ftr-435	253	29	,	,	PUNCT
ftr-435	253	30	2001	2001	NUM
ftr-435	253	31	,	,	PUNCT
ftr-435	253	32	reporting	report	VERB
ftr-435	253	33	the	the	DET
ftr-435	253	34	sale	sale	NOUN
ftr-435	253	35	on	on	ADP
ftr-435	253	36	the	the	DET
ftr-435	253	37	accrual	accrual	ADJ
ftr-435	253	38	method	method	NOUN
ftr-435	253	39	may	may	AUX
ftr-435	253	40	revoke	revoke	VERB
ftr-435	253	41	its	its	PRON
ftr-435	253	42	election	election	NOUN
ftr-435	253	43	out	out	ADP
ftr-435	253	44	of	of	ADP
ftr-435	253	45	§	§	PROPN
ftr-435	253	46	453	453	NUM
ftr-435	253	47	.	.	PUNCT
ftr-435	254	1	the	the	DET
ftr-435	254	2	taxpayer	taxpayer	NOUN
ftr-435	254	3	must	must	AUX
ftr-435	254	4	file	file	VERB
ftr-435	254	5	,	,	PUNCT
ftr-435	254	6	within	within	ADP
ftr-435	254	7	the	the	DET
ftr-435	254	8	applicable	applicable	ADJ
ftr-435	254	9	period	period	NOUN
ftr-435	254	10	of	of	ADP
ftr-435	254	11	limitations	limitation	NOUN
ftr-435	254	12	,	,	PUNCT
ftr-435	254	13	amended	amend	VERB
ftr-435	254	14	federal	federal	ADJ
ftr-435	254	15	income	income	NOUN
ftr-435	254	16	tax	tax	NOUN
ftr-435	254	17	returns	return	NOUN
ftr-435	254	18	for	for	ADP
ftr-435	254	19	the	the	DET
ftr-435	254	20	taxable	taxable	ADJ
ftr-435	254	21	year	year	NOUN
ftr-435	254	22	in	in	ADP
ftr-435	254	23	which	which	PRON
ftr-435	254	24	the	the	DET
ftr-435	254	25	installment	installment	NOUN
ftr-435	254	26	sale	sale	NOUN
ftr-435	254	27	occurred	occur	VERB
ftr-435	254	28	,	,	PUNCT
ftr-435	254	29	and	and	CCONJ
ftr-435	254	30	for	for	ADP
ftr-435	254	31	any	any	DET
ftr-435	254	32	other	other	ADJ
ftr-435	254	33	affected	affect	VERB
ftr-435	254	34	taxable	taxable	ADJ
ftr-435	254	35	year	year	NOUN
ftr-435	254	36	,	,	PUNCT
ftr-435	254	37	reporting	report	VERB
ftr-435	254	38	the	the	DET
ftr-435	254	39	gain	gain	NOUN
ftr-435	254	40	on	on	ADP
ftr-435	254	41	the	the	DET
ftr-435	254	42	installment	installment	NOUN
ftr-435	254	43	method	method	NOUN
ftr-435	254	44	.	.	PUNCT
ftr-435	255	1	d.	d.	PROPN
ftr-435	255	2	year	year	PROPN
ftr-435	255	3	of	of	ADP
ftr-435	255	4	receipt	receipt	NOUN
ftr-435	255	5	or	or	CCONJ
ftr-435	255	6	deduction	deduction	NOUN
ftr-435	255	7	1	1	NUM
ftr-435	255	8	.	.	PUNCT
ftr-435	256	1	t.d	t.d	PROPN
ftr-435	256	2	.	.	NOUN
ftr-435	256	3	8917	8917	NUM
ftr-435	256	4	,	,	PUNCT
ftr-435	256	5	section	section	NOUN
ftr-435	256	6	467	467	NUM
ftr-435	256	7	rental	rental	ADJ
ftr-435	256	8	agreements	agreement	NOUN
ftr-435	256	9	involving	involve	VERB
ftr-435	256	10	payments	payment	NOUN
ftr-435	256	11	of	of	ADP
ftr-435	256	12	$	$	SYM
ftr-435	256	13	2,000,000	2,000,000	NUM
ftr-435	256	14	or	or	CCONJ
ftr-435	256	15	less	less	ADJ
ftr-435	256	16	,	,	PUNCT
ftr-435	256	17	66	66	NUM
ftr-435	256	18	f.r	f.r	NOUN
ftr-435	256	19	.	.	NOUN
ftr-435	256	20	1038	1038	NUM
ftr-435	256	21	(	(	PUNCT
ftr-435	256	22	1/5/01	1/5/01	NUM
ftr-435	256	23	)	)	PUNCT
ftr-435	256	24	.	.	PUNCT
ftr-435	257	1	former	former	ADJ
ftr-435	257	2	reg	reg	NOUN
ftr-435	257	3	.	.	PUNCT
ftr-435	258	1	§	§	PROPN
ftr-435	258	2	1.467	1.467	NUM
ftr-435	258	3	-	-	SYM
ftr-435	258	4	3(b)(1)(iii	3(b)(1)(iii	NUM
ftr-435	258	5	)	)	PUNCT
ftr-435	258	6	provided	provide	VERB
ftr-435	258	7	that	that	SCONJ
ftr-435	258	8	if	if	SCONJ
ftr-435	258	9	a	a	DET
ftr-435	258	10	lease	lease	NOUN
ftr-435	258	11	did	do	AUX
ftr-435	258	12	not	not	PART
ftr-435	258	13	require	require	VERB
ftr-435	258	14	more	more	ADJ
ftr-435	258	15	than	than	ADP
ftr-435	258	16	$	$	SYM
ftr-435	258	17	2	2	NUM
ftr-435	258	18	million	million	NUM
ftr-435	258	19	of	of	ADP
ftr-435	258	20	rent	rent	NOUN
ftr-435	258	21	and	and	CCONJ
ftr-435	258	22	other	other	ADJ
ftr-435	258	23	consideration	consideration	NOUN
ftr-435	258	24	and	and	CCONJ
ftr-435	258	25	all	all	DET
ftr-435	258	26	payments	payment	NOUN
ftr-435	258	27	are	be	AUX
ftr-435	258	28	due	due	ADJ
ftr-435	258	29	in	in	ADP
ftr-435	258	30	the	the	DET
ftr-435	258	31	year	year	NOUN
ftr-435	258	32	to	to	PART
ftr-435	258	33	which	which	PRON
ftr-435	258	34	the	the	DET
ftr-435	258	35	rent	rent	NOUN
ftr-435	258	36	relates	relate	VERB
ftr-435	258	37	or	or	CCONJ
ftr-435	258	38	the	the	DET
ftr-435	258	39	preceding	precede	VERB
ftr-435	258	40	or	or	CCONJ
ftr-435	258	41	succeeding	succeed	VERB
ftr-435	258	42	year	year	NOUN
ftr-435	258	43	,	,	PUNCT
ftr-435	258	44	the	the	DET
ftr-435	258	45	effect	effect	NOUN
ftr-435	258	46	of	of	ADP
ftr-435	258	47	§	§	PROPN
ftr-435	258	48	467	467	NUM
ftr-435	258	49	was	be	AUX
ftr-435	258	50	limited	limit	VERB
ftr-435	258	51	to	to	ADP
ftr-435	258	52	requiring	require	VERB
ftr-435	258	53	both	both	CCONJ
ftr-435	258	54	the	the	DET
ftr-435	258	55	lessor	lessor	NOUN
ftr-435	258	56	and	and	CCONJ
ftr-435	258	57	the	the	DET
ftr-435	258	58	lessee	lessee	NOUN
ftr-435	258	59	to	to	PART
ftr-435	258	60	take	take	VERB
ftr-435	258	61	the	the	DET
ftr-435	258	62	rent	rent	NOUN
ftr-435	258	63	into	into	ADP
ftr-435	258	64	account	account	NOUN
ftr-435	258	65	in	in	ADP
ftr-435	258	66	the	the	DET
ftr-435	258	67	year	year	NOUN
ftr-435	258	68	to	to	PART
ftr-435	258	69	which	which	PRON
ftr-435	258	70	it	it	PRON
ftr-435	258	71	relates	relate	VERB
ftr-435	258	72	rather	rather	ADV
ftr-435	258	73	than	than	ADP
ftr-435	258	74	in	in	ADP
ftr-435	258	75	the	the	DET
ftr-435	258	76	year	year	NOUN
ftr-435	258	77	in	in	ADP
ftr-435	258	78	which	which	PRON
ftr-435	258	79	it	it	PRON
ftr-435	258	80	is	be	AUX
ftr-435	258	81	paid	pay	VERB
ftr-435	258	82	,	,	PUNCT
ftr-435	258	83	thus	thus	ADV
ftr-435	258	84	exempting	exempt	VERB
ftr-435	258	85	such	such	ADJ
ftr-435	258	86	leases	lease	NOUN
ftr-435	258	87	from	from	ADP
ftr-435	258	88	the	the	DET
ftr-435	258	89	rent	rent	NOUN
ftr-435	258	90	-	-	PUNCT
ftr-435	258	91	leveling	level	VERB
ftr-435	258	92	rules	rule	NOUN
ftr-435	258	93	.	.	PUNCT
ftr-435	259	1	this	this	DET
ftr-435	259	2	$	$	SYM
ftr-435	259	3	2	2	NUM
ftr-435	259	4	million	million	NUM
ftr-435	259	5	safe	safe	ADJ
ftr-435	259	6	harbor	harbor	NOUN
ftr-435	259	7	has	have	AUX
ftr-435	259	8	been	be	AUX
ftr-435	259	9	eliminated	eliminate	VERB
ftr-435	259	10	from	from	ADP
ftr-435	259	11	the	the	DET
ftr-435	259	12	regulations	regulation	NOUN
ftr-435	259	13	,	,	PUNCT
ftr-435	259	14	effective	effective	ADJ
ftr-435	259	15	for	for	ADP
ftr-435	259	16	leases	lease	NOUN
ftr-435	259	17	entered	enter	VERB
ftr-435	259	18	into	into	ADP
ftr-435	259	19	on	on	ADP
ftr-435	259	20	or	or	CCONJ
ftr-435	259	21	after	after	ADP
ftr-435	259	22	july	july	PROPN
ftr-435	259	23	19,1999	19,1999	NUM
ftr-435	259	24	.	.	PUNCT
ftr-435	260	1	2	2	X
ftr-435	260	2	.	.	X
ftr-435	260	3	credit	credit	NOUN
ftr-435	260	4	card	card	NOUN
ftr-435	260	5	fees	fee	NOUN
ftr-435	260	6	are	be	AUX
ftr-435	260	7	not	not	PART
ftr-435	260	8	payments	payment	NOUN
ftr-435	260	9	for	for	ADP
ftr-435	260	10	�	�	PROPN
ftr-435	260	11	services	service	NOUN
ftr-435	260	12	�	�	PROPN
ftr-435	260	13	under	under	ADP
ftr-435	260	14	rev	rev	PROPN
ftr-435	260	15	.	.	PROPN
ftr-435	260	16	proc	proc	PROPN
ftr-435	260	17	.	.	PUNCT
ftr-435	261	1	71	71	NUM
ftr-435	261	2	-	-	SYM
ftr-435	261	3	21	21	NUM
ftr-435	261	4	.	.	PUNCT
ftr-435	262	1	american	american	PROPN
ftr-435	262	2	express	express	PROPN
ftr-435	262	3	co.	co.	PROPN
ftr-435	262	4	v.	v.	PROPN
ftr-435	262	5	united	united	PROPN
ftr-435	262	6	states	states	PROPN
ftr-435	262	7	,	,	PUNCT
ftr-435	262	8	47	47	NUM
ftr-435	262	9	fed	feed	VERB
ftr-435	262	10	.	.	PUNCT
ftr-435	263	1	cl	cl	NOUN
ftr-435	263	2	.	.	PUNCT
ftr-435	264	1	127	127	NUM
ftr-435	264	2	,	,	PUNCT
ftr-435	264	3	2000	2000	NUM
ftr-435	264	4	-	-	SYM
ftr-435	264	5	2	2	NUM
ftr-435	264	6	u.s.t.c	u.s.t.c	PROPN
ftr-435	264	7	.	.	PROPN
ftr-435	264	8	¶	¶	PROPN
ftr-435	264	9	50,575	50,575	NUM
ftr-435	264	10	,	,	PUNCT
ftr-435	264	11	86	86	NUM
ftr-435	264	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	264	13	5217	5217	NUM
ftr-435	264	14	(	(	PUNCT
ftr-435	264	15	6/30/00	6/30/00	NOUN
ftr-435	264	16	)	)	PUNCT
ftr-435	264	17	.	.	PUNCT
ftr-435	265	1	before	before	ADP
ftr-435	265	2	1987	1987	NUM
ftr-435	265	3	,	,	PUNCT
ftr-435	265	4	the	the	DET
ftr-435	265	5	taxpayer	taxpayer	NOUN
ftr-435	265	6	included	include	VERB
ftr-435	265	7	annual	annual	ADJ
ftr-435	265	8	credit	credit	NOUN
ftr-435	265	9	card	card	NOUN
ftr-435	265	10	fees	fee	NOUN
ftr-435	265	11	in	in	ADP
ftr-435	265	12	income	income	NOUN
ftr-435	265	13	when	when	SCONJ
ftr-435	265	14	the	the	DET
ftr-435	265	15	fees	fee	NOUN
ftr-435	265	16	were	be	AUX
ftr-435	265	17	billed	bill	VERB
ftr-435	265	18	.	.	PUNCT
ftr-435	266	1	in	in	ADP
ftr-435	266	2	1987	1987	NUM
ftr-435	266	3	the	the	DET
ftr-435	266	4	taxpayer	taxpayer	NOUN
ftr-435	266	5	changed	change	VERB
ftr-435	266	6	its	its	PRON
ftr-435	266	7	method	method	NOUN
ftr-435	266	8	of	of	ADP
ftr-435	266	9	accounting	account	VERB
ftr-435	266	10	on	on	ADP
ftr-435	266	11	the	the	DET
ftr-435	266	12	basis	basis	NOUN
ftr-435	266	13	of	of	ADP
ftr-435	266	14	fasb	fasb	NOUN
ftr-435	266	15	91	91	NUM
ftr-435	266	16	to	to	PART
ftr-435	266	17	include	include	VERB
ftr-435	266	18	the	the	DET
ftr-435	266	19	fees	fee	NOUN
ftr-435	266	20	ratably	ratably	ADV
ftr-435	266	21	over	over	ADP
ftr-435	266	22	the	the	DET
ftr-435	266	23	12	12	NUM
ftr-435	266	24	-	-	PUNCT
ftr-435	266	25	month	month	NOUN
ftr-435	266	26	period	period	NOUN
ftr-435	266	27	for	for	ADP
ftr-435	266	28	which	which	PRON
ftr-435	266	29	they	they	PRON
ftr-435	266	30	were	be	AUX
ftr-435	266	31	billed	bill	VERB
ftr-435	266	32	and	and	CCONJ
ftr-435	266	33	sought	seek	VERB
ftr-435	266	34	the	the	DET
ftr-435	266	35	commissioner	commissioner	NOUN
ftr-435	266	36	�	�	NOUN
ftr-435	266	37	s	s	PART
ftr-435	266	38	approval	approval	NOUN
ftr-435	266	39	for	for	ADP
ftr-435	266	40	the	the	DET
ftr-435	266	41	change	change	NOUN
ftr-435	266	42	in	in	ADP
ftr-435	266	43	accordance	accordance	NOUN
ftr-435	266	44	with	with	ADP
ftr-435	266	45	rev	rev	PROPN
ftr-435	266	46	.	.	PROPN
ftr-435	266	47	proc	proc	PROPN
ftr-435	266	48	.	.	PUNCT
ftr-435	267	1	71	71	NUM
ftr-435	267	2	-	-	SYM
ftr-435	267	3	21	21	NUM
ftr-435	267	4	,	,	PUNCT
ftr-435	267	5	1971	1971	NUM
ftr-435	267	6	-	-	SYM
ftr-435	267	7	2	2	NUM
ftr-435	267	8	c.b	c.b	PROPN
ftr-435	267	9	.	.	PROPN
ftr-435	267	10	549	549	NUM
ftr-435	267	11	.	.	PUNCT
ftr-435	268	1	the	the	DET
ftr-435	268	2	court	court	NOUN
ftr-435	268	3	of	of	ADP
ftr-435	268	4	federal	federal	ADJ
ftr-435	268	5	claims	claim	NOUN
ftr-435	268	6	held	hold	VERB
ftr-435	268	7	that	that	SCONJ
ftr-435	268	8	the	the	DET
ftr-435	268	9	commissioner	commissioner	NOUN
ftr-435	268	10	�	�	PROPN
ftr-435	268	11	s	s	PART
ftr-435	268	12	denial	denial	NOUN
ftr-435	268	13	of	of	ADP
ftr-435	268	14	the	the	DET
ftr-435	268	15	request	request	NOUN
ftr-435	268	16	was	be	AUX
ftr-435	268	17	within	within	ADP
ftr-435	268	18	his	his	PRON
ftr-435	268	19	discretion	discretion	NOUN
ftr-435	268	20	,	,	PUNCT
ftr-435	268	21	on	on	ADP
ftr-435	268	22	the	the	DET
ftr-435	268	23	ground	ground	NOUN
ftr-435	268	24	that	that	PRON
ftr-435	268	25	rev	rev	VERB
ftr-435	268	26	.	.	PROPN
ftr-435	268	27	proc	proc	PROPN
ftr-435	268	28	.	.	PUNCT
ftr-435	269	1	71	71	NUM
ftr-435	269	2	-	-	SYM
ftr-435	269	3	21	21	NUM
ftr-435	269	4	and	and	CCONJ
ftr-435	269	5	g.c.m	g.c.m	ADJ
ftr-435	269	6	.	.	PUNCT
ftr-435	270	1	39434	39434	NUM
ftr-435	270	2	(	(	PUNCT
ftr-435	270	3	10/25/85	10/25/85	NUM
ftr-435	270	4	)	)	PUNCT
ftr-435	270	5	provide	provide	VERB
ftr-435	270	6	an	an	DET
ftr-435	270	7	adequate	adequate	ADJ
ftr-435	270	8	basis	basis	NOUN
ftr-435	270	9	for	for	ADP
ftr-435	270	10	the	the	DET
ftr-435	270	11	determination	determination	NOUN
ftr-435	270	12	that	that	PRON
ftr-435	270	13	the	the	DET
ftr-435	270	14	fees	fee	NOUN
ftr-435	270	15	were	be	AUX
ftr-435	270	16	not	not	PART
ftr-435	270	17	for	for	ADP
ftr-435	270	18	services	service	NOUN
ftr-435	270	19	.	.	PUNCT
ftr-435	271	1	the	the	DET
ftr-435	271	2	g.c.m	g.c.m	PROPN
ftr-435	271	3	.	.	PUNCT
ftr-435	271	4	viewed	view	VERB
ftr-435	271	5	card	card	NOUN
ftr-435	271	6	fees	fee	NOUN
ftr-435	271	7	as	as	ADP
ftr-435	271	8	payments	payment	NOUN
ftr-435	271	9	for	for	ADP
ftr-435	271	10	credit	credit	NOUN
ftr-435	271	11	,	,	PUNCT
ftr-435	271	12	not	not	PART
ftr-435	271	13	as	as	ADP
ftr-435	271	14	payments	payment	NOUN
ftr-435	271	15	for	for	ADP
ftr-435	271	16	�	�	NOUN
ftr-435	271	17	contingent	contingent	ADJ
ftr-435	271	18	services	service	NOUN
ftr-435	271	19	.	.	PUNCT
ftr-435	272	1	�	�	PROPN
ftr-435	272	2	�	�	PROPN
ftr-435	272	3	the	the	DET
ftr-435	272	4	court	court	NOUN
ftr-435	272	5	held	hold	VERB
ftr-435	272	6	that	that	SCONJ
ftr-435	272	7	barnett	barnett	PROPN
ftr-435	272	8	banks	bank	NOUN
ftr-435	272	9	of	of	ADP
ftr-435	272	10	florida	florida	PROPN
ftr-435	272	11	,	,	PUNCT
ftr-435	272	12	inc	inc	PROPN
ftr-435	272	13	.	.	PROPN
ftr-435	273	1	v.	v.	PROPN
ftr-435	273	2	commissioner	commissioner	PROPN
ftr-435	273	3	,	,	PUNCT
ftr-435	273	4	106	106	NUM
ftr-435	273	5	t.c	t.c	PROPN
ftr-435	273	6	.	.	PROPN
ftr-435	273	7	103	103	NUM
ftr-435	273	8	(	(	PUNCT
ftr-435	273	9	1996	1996	NUM
ftr-435	273	10	)	)	PUNCT
ftr-435	273	11	(	(	PUNCT
ftr-435	273	12	allowing	allow	VERB
ftr-435	273	13	ratable	ratable	ADJ
ftr-435	273	14	inclusion	inclusion	NOUN
ftr-435	273	15	of	of	ADP
ftr-435	273	16	refundable	refundable	ADJ
ftr-435	273	17	credit	credit	NOUN
ftr-435	273	18	card	card	NOUN
ftr-435	273	19	fees	fee	NOUN
ftr-435	273	20	)	)	PUNCT
ftr-435	273	21	was	be	AUX
ftr-435	273	22	decided	decide	VERB
ftr-435	273	23	on	on	ADP
ftr-435	273	24	its	its	PRON
ftr-435	273	25	own	own	ADJ
ftr-435	273	26	facts	fact	NOUN
ftr-435	273	27	[	[	X
ftr-435	273	28	which	which	PRON
ftr-435	273	29	are	be	AUX
ftr-435	273	30	,	,	PUNCT
ftr-435	273	31	in	in	ADP
ftr-435	273	32	fact	fact	NOUN
ftr-435	273	33	,	,	PUNCT
ftr-435	273	34	difficult	difficult	ADJ
ftr-435	273	35	to	to	PART
ftr-435	273	36	distinguish	distinguish	VERB
ftr-435	273	37	]	]	PUNCT
ftr-435	273	38	and	and	CCONJ
ftr-435	273	39	did	do	AUX
ftr-435	273	40	not	not	PART
ftr-435	273	41	as	as	ADP
ftr-435	273	42	a	a	DET
ftr-435	273	43	mater	mater	NOUN
ftr-435	273	44	of	of	ADP
ftr-435	273	45	law	law	NOUN
ftr-435	273	46	require	require	VERB
ftr-435	273	47	overturning	overturn	VERB
ftr-435	273	48	the	the	DET
ftr-435	273	49	2002	2002	NUM
ftr-435	273	50	]	]	PUNCT
ftr-435	273	51	recent	recent	ADJ
ftr-435	273	52	developments	development	NOUN
ftr-435	273	53	in	in	ADP
ftr-435	273	54	federal	federal	ADJ
ftr-435	273	55	income	income	NOUN
ftr-435	273	56	taxation	taxation	NOUN
ftr-435	273	57	637	637	NUM
ftr-435	273	58	2	2	NUM
ftr-435	273	59	.	.	PUNCT
ftr-435	274	1	chevron	chevron	PROPN
ftr-435	274	2	,	,	PUNCT
ftr-435	274	3	usa	usa	PROPN
ftr-435	274	4	,	,	PUNCT
ftr-435	274	5	inc	inc	PROPN
ftr-435	274	6	.	.	PROPN
ftr-435	274	7	v.	v.	ADP
ftr-435	274	8	natural	natural	ADJ
ftr-435	274	9	resources	resource	NOUN
ftr-435	274	10	defense	defense	PROPN
ftr-435	274	11	council	council	PROPN
ftr-435	274	12	,	,	PUNCT
ftr-435	274	13	467	467	NUM
ftr-435	274	14	u.s	u.s	PROPN
ftr-435	274	15	.	.	PROPN
ftr-435	274	16	837	837	NUM
ftr-435	274	17	(	(	PUNCT
ftr-435	274	18	1984	1984	NUM
ftr-435	274	19	)	)	PUNCT
ftr-435	274	20	.	.	PUNCT
ftr-435	275	1	commissioner	commissioner	PROPN
ftr-435	275	2	�	�	PROPN
ftr-435	275	3	s	s	PART
ftr-435	275	4	discretion	discretion	NOUN
ftr-435	275	5	in	in	ADP
ftr-435	275	6	this	this	DET
ftr-435	275	7	case	case	NOUN
ftr-435	275	8	.	.	PUNCT
ftr-435	276	1	the	the	DET
ftr-435	276	2	court	court	NOUN
ftr-435	276	3	further	far	ADV
ftr-435	276	4	noted	note	VERB
ftr-435	276	5	that	that	SCONJ
ftr-435	276	6	the	the	DET
ftr-435	276	7	barnett	barnett	PROPN
ftr-435	276	8	banks	banks	PROPN
ftr-435	276	9	court	court	NOUN
ftr-435	276	10	did	do	AUX
ftr-435	276	11	not	not	PART
ftr-435	276	12	�	�	VERB
ftr-435	276	13	fully	fully	ADV
ftr-435	276	14	address	address	NOUN
ftr-435	276	15	[	[	X
ftr-435	276	16	]	]	X
ftr-435	276	17	the	the	DET
ftr-435	276	18	question	question	NOUN
ftr-435	276	19	of	of	ADP
ftr-435	276	20	whether	whether	SCONJ
ftr-435	276	21	there	there	PRON
ftr-435	276	22	was	be	VERB
ftr-435	276	23	an	an	DET
ftr-435	276	24	adequate	adequate	ADJ
ftr-435	276	25	basis	basis	NOUN
ftr-435	276	26	for	for	ADP
ftr-435	276	27	the	the	DET
ftr-435	276	28	commissioner	commissioner	NOUN
ftr-435	276	29	�	�	PROPN
ftr-435	276	30	s	s	PART
ftr-435	276	31	exercise	exercise	NOUN
ftr-435	276	32	of	of	ADP
ftr-435	276	33	discretion	discretion	NOUN
ftr-435	276	34	under	under	ADP
ftr-435	276	35	rev	rev	PROPN
ftr-435	276	36	.	.	PROPN
ftr-435	276	37	proc	proc	PROPN
ftr-435	276	38	.	.	PUNCT
ftr-435	277	1	71	71	NUM
ftr-435	277	2	-	-	SYM
ftr-435	277	3	21	21	NUM
ftr-435	277	4	�	�	PROPN
ftr-435	277	5	and	and	CCONJ
ftr-435	277	6	that	that	SCONJ
ftr-435	277	7	the	the	DET
ftr-435	277	8	court	court	NOUN
ftr-435	277	9	of	of	ADP
ftr-435	277	10	federal	federal	ADJ
ftr-435	277	11	claims	claim	NOUN
ftr-435	277	12	will	will	AUX
ftr-435	277	13	not	not	PART
ftr-435	277	14	make	make	VERB
ftr-435	277	15	close	close	ADJ
ftr-435	277	16	factual	factual	ADJ
ftr-435	277	17	judgments	judgment	NOUN
ftr-435	277	18	where	where	SCONJ
ftr-435	277	19	there	there	PRON
ftr-435	277	20	is	be	VERB
ftr-435	277	21	no	no	DET
ftr-435	277	22	abuse	abuse	NOUN
ftr-435	277	23	of	of	ADP
ftr-435	277	24	discretion	discretion	NOUN
ftr-435	277	25	.	.	PUNCT
ftr-435	278	1	a.	a.	PROPN
ftr-435	278	2	affirmed	affirm	VERB
ftr-435	278	3	.	.	PUNCT
ftr-435	279	1	irs	irs	PROPN
ftr-435	279	2	interpretation	interpretation	NOUN
ftr-435	279	3	of	of	ADP
ftr-435	279	4	its	its	PRON
ftr-435	279	5	own	own	ADJ
ftr-435	279	6	regulations	regulation	NOUN
ftr-435	279	7	is	be	AUX
ftr-435	279	8	entitled	entitle	VERB
ftr-435	279	9	to	to	ADP
ftr-435	279	10	substantial	substantial	ADJ
ftr-435	279	11	deference	deference	NOUN
ftr-435	279	12	,	,	PUNCT
ftr-435	279	13	even	even	ADV
ftr-435	279	14	if	if	SCONJ
ftr-435	279	15	chevron	chevron	ADJ
ftr-435	279	16	deference	deference	NOUN
ftr-435	279	17	was	be	AUX
ftr-435	279	18	not	not	PART
ftr-435	279	19	earned	earn	VERB
ftr-435	279	20	.	.	PUNCT
ftr-435	280	1	262	262	NUM
ftr-435	280	2	f.3d	f.3d	NUM
ftr-435	280	3	1376	1376	NUM
ftr-435	280	4	,	,	PUNCT
ftr-435	280	5	88	88	NUM
ftr-435	280	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	280	7	5568	5568	NUM
ftr-435	280	8	,	,	PUNCT
ftr-435	280	9	2001	2001	NUM
ftr-435	280	10	-	-	SYM
ftr-435	280	11	2	2	NUM
ftr-435	280	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	280	13	.	.	PROPN
ftr-435	280	14	¶	¶	PROPN
ftr-435	280	15	50,596	50,596	NUM
ftr-435	280	16	(	(	PUNCT
ftr-435	280	17	fed	fed	PROPN
ftr-435	280	18	.	.	PUNCT
ftr-435	280	19	cir	cir	PROPN
ftr-435	280	20	.	.	PUNCT
ftr-435	280	21	8/23/01	8/23/01	NUM
ftr-435	280	22	)	)	PUNCT
ftr-435	280	23	.	.	PUNCT
ftr-435	281	1	the	the	DET
ftr-435	281	2	federal	federal	ADJ
ftr-435	281	3	circuit	circuit	PROPN
ftr-435	281	4	(	(	PUNCT
ftr-435	281	5	judge	judge	NOUN
ftr-435	281	6	dyk	dyk	PROPN
ftr-435	281	7	)	)	PUNCT
ftr-435	281	8	affirmed	affirm	VERB
ftr-435	281	9	,	,	PUNCT
ftr-435	281	10	describing	describe	VERB
ftr-435	281	11	the	the	DET
ftr-435	281	12	sole	sole	ADJ
ftr-435	281	13	issue	issue	NOUN
ftr-435	281	14	as	as	ADP
ftr-435	281	15	�	�	NOUN
ftr-435	281	16	whether	whether	SCONJ
ftr-435	281	17	the	the	DET
ftr-435	281	18	irs	irs	PROPN
ftr-435	281	19	properly	properly	ADV
ftr-435	281	20	interpreted	interpret	VERB
ftr-435	281	21	its	its	PRON
ftr-435	281	22	own	own	ADJ
ftr-435	281	23	revenue	revenue	NOUN
ftr-435	281	24	procedure	procedure	NOUN
ftr-435	281	25	by	by	ADP
ftr-435	281	26	treating	treat	VERB
ftr-435	281	27	�	�	PROPN
ftr-435	281	28	services	service	NOUN
ftr-435	281	29	�	�	PROPN
ftr-435	281	30	as	as	ADP
ftr-435	281	31	not	not	PART
ftr-435	281	32	including	include	VERB
ftr-435	281	33	fees	fee	NOUN
ftr-435	281	34	for	for	ADP
ftr-435	281	35	the	the	DET
ftr-435	281	36	acquisition	acquisition	NOUN
ftr-435	281	37	of	of	ADP
ftr-435	281	38	credit	credit	NOUN
ftr-435	281	39	.	.	PUNCT
ftr-435	282	1	�	�	PROPN
ftr-435	282	2	even	even	ADV
ftr-435	282	3	though	though	SCONJ
ftr-435	282	4	under	under	ADP
ftr-435	282	5	the	the	DET
ftr-435	282	6	standards	standard	NOUN
ftr-435	282	7	of	of	ADP
ftr-435	282	8	united	united	PROPN
ftr-435	282	9	states	states	PROPN
ftr-435	282	10	v.	v.	PROPN
ftr-435	282	11	mead	mead	PROPN
ftr-435	282	12	corp	corp	PROPN
ftr-435	282	13	.	.	PROPN
ftr-435	282	14	,	,	PUNCT
ftr-435	282	15	121	121	NUM
ftr-435	282	16	s.ct	s.ct	NOUN
ftr-435	282	17	.	.	NOUN
ftr-435	282	18	2164	2164	NUM
ftr-435	282	19	,	,	PUNCT
ftr-435	282	20	2171	2171	NUM
ftr-435	282	21	(	(	PUNCT
ftr-435	282	22	2001	2001	NUM
ftr-435	282	23	)	)	PUNCT
ftr-435	282	24	,	,	PUNCT
ftr-435	282	25	�	�	X
ftr-435	283	1	[	[	X
ftr-435	283	2	t]he	t]he	ADJ
ftr-435	283	3	interpretation	interpretation	NOUN
ftr-435	283	4	of	of	ADP
ftr-435	283	5	rev	rev	PROPN
ftr-435	283	6	.	.	PROPN
ftr-435	283	7	proc	proc	PROPN
ftr-435	283	8	.	.	PUNCT
ftr-435	284	1	71	71	NUM
ftr-435	284	2	-	-	SYM
ftr-435	284	3	21	21	NUM
ftr-435	284	4	contained	contain	VERB
ftr-435	284	5	in	in	ADP
ftr-435	284	6	the	the	DET
ftr-435	284	7	general	general	ADJ
ftr-435	284	8	counsel	counsel	NOUN
ftr-435	284	9	memorandum	memorandum	NOUN
ftr-435	284	10	and	and	CCONJ
ftr-435	284	11	the	the	DET
ftr-435	284	12	irs	irs	PROPN
ftr-435	284	13	decision	decision	NOUN
ftr-435	284	14	under	under	ADP
ftr-435	284	15	the	the	DET
ftr-435	284	16	revenue	revenue	NOUN
ftr-435	284	17	procedure	procedure	NOUN
ftr-435	284	18	is	be	AUX
ftr-435	284	19	not	not	PART
ftr-435	284	20	reflected	reflect	VERB
ftr-435	284	21	in	in	ADP
ftr-435	284	22	a	a	DET
ftr-435	284	23	regulation	regulation	NOUN
ftr-435	284	24	adopted	adopt	VERB
ftr-435	284	25	after	after	ADP
ftr-435	284	26	notice	notice	NOUN
ftr-435	284	27	and	and	CCONJ
ftr-435	284	28	comment	comment	VERB
ftr-435	284	29	and	and	CCONJ
ftr-435	284	30	probably	probably	ADV
ftr-435	284	31	would	would	AUX
ftr-435	284	32	not	not	PART
ftr-435	284	33	be	be	AUX
ftr-435	284	34	entitled	entitle	VERB
ftr-435	284	35	to	to	ADP
ftr-435	284	36	chevron2	chevron2	NOUN
ftr-435	284	37	deference	deference	NOUN
ftr-435	284	38	,	,	PUNCT
ftr-435	284	39	�	�	PROPN
ftr-435	284	40	�	�	PROPN
ftr-435	284	41	[	[	X
ftr-435	284	42	t]he	t]he	ADV
ftr-435	284	43	supreme	supreme	ADJ
ftr-435	284	44	court	court	PROPN
ftr-435	284	45	has	have	AUX
ftr-435	284	46	firmly	firmly	ADV
ftr-435	284	47	established	establish	VERB
ftr-435	284	48	that	that	DET
ftr-435	284	49	agency	agency	NOUN
ftr-435	284	50	interpretations	interpretation	NOUN
ftr-435	284	51	of	of	ADP
ftr-435	284	52	their	their	PRON
ftr-435	284	53	own	own	ADJ
ftr-435	284	54	regulations	regulation	NOUN
ftr-435	284	55	are	be	AUX
ftr-435	284	56	entitled	entitle	VERB
ftr-435	284	57	to	to	ADP
ftr-435	284	58	substantial	substantial	ADJ
ftr-435	284	59	deference	deference	NOUN
ftr-435	284	60	.	.	PUNCT
ftr-435	285	1	�	�	PROPN
ftr-435	286	1	the	the	DET
ftr-435	286	2	court	court	NOUN
ftr-435	286	3	distinguished	distinguish	VERB
ftr-435	286	4	hewlett	hewlett	PROPN
ftr-435	286	5	-	-	PUNCT
ftr-435	286	6	packard	packard	PROPN
ftr-435	286	7	co.	co.	PROPN
ftr-435	286	8	v.	v.	ADP
ftr-435	286	9	united	united	PROPN
ftr-435	286	10	states	states	PROPN
ftr-435	286	11	,	,	PUNCT
ftr-435	286	12	71	71	NUM
ftr-435	286	13	f.3d	f.3d	NUM
ftr-435	286	14	398	398	NUM
ftr-435	286	15	(	(	PUNCT
ftr-435	286	16	fed	fed	PROPN
ftr-435	286	17	.	.	PUNCT
ftr-435	286	18	cir	cir	PROPN
ftr-435	286	19	.	.	PROPN
ftr-435	286	20	1995	1995	NUM
ftr-435	286	21	)	)	PUNCT
ftr-435	287	1	[	[	X
ftr-435	287	2	rejecting	reject	VERB
ftr-435	287	3	the	the	DET
ftr-435	287	4	commissioner	commissioner	NOUN
ftr-435	287	5	�	�	NOUN
ftr-435	287	6	s	s	PART
ftr-435	287	7	determination	determination	NOUN
ftr-435	287	8	that	that	SCONJ
ftr-435	287	9	a	a	DET
ftr-435	287	10	taxpayer	taxpayer	NOUN
ftr-435	287	11	�	�	NOUN
ftr-435	287	12	s	s	PART
ftr-435	287	13	pool	pool	NOUN
ftr-435	287	14	of	of	ADP
ftr-435	287	15	rotable	rotable	ADJ
ftr-435	287	16	spare	spare	ADJ
ftr-435	287	17	parts	part	NOUN
ftr-435	287	18	used	use	VERB
ftr-435	287	19	to	to	PART
ftr-435	287	20	repair	repair	VERB
ftr-435	287	21	computers	computer	NOUN
ftr-435	287	22	it	it	PRON
ftr-435	287	23	had	have	AUX
ftr-435	287	24	sold	sell	VERB
ftr-435	287	25	was	be	AUX
ftr-435	287	26	inventory	inventory	NOUN
ftr-435	287	27	rather	rather	ADV
ftr-435	287	28	than	than	ADP
ftr-435	287	29	a	a	DET
ftr-435	287	30	§	§	PROPN
ftr-435	287	31	1231	1231	NUM
ftr-435	287	32	asset	asset	NOUN
ftr-435	287	33	]	]	PUNCT
ftr-435	287	34	as	as	ADP
ftr-435	287	35	involving	involve	VERB
ftr-435	287	36	a	a	DET
ftr-435	287	37	factual	factual	ADJ
ftr-435	287	38	determination	determination	NOUN
ftr-435	287	39	,	,	PUNCT
ftr-435	287	40	not	not	PART
ftr-435	287	41	an	an	DET
ftr-435	287	42	interpretation	interpretation	NOUN
ftr-435	287	43	of	of	ADP
ftr-435	287	44	a	a	DET
ftr-435	287	45	regulations	regulation	NOUN
ftr-435	287	46	.	.	PUNCT
ftr-435	288	1	the	the	DET
ftr-435	288	2	court	court	NOUN
ftr-435	288	3	rejected	reject	VERB
ftr-435	288	4	the	the	DET
ftr-435	288	5	tax	tax	NOUN
ftr-435	288	6	court	court	NOUN
ftr-435	288	7	�	�	PROPN
ftr-435	288	8	s	s	PART
ftr-435	288	9	holding	holding	NOUN
ftr-435	288	10	in	in	ADP
ftr-435	288	11	barnett	barnett	PROPN
ftr-435	288	12	banks	bank	NOUN
ftr-435	288	13	of	of	ADP
ftr-435	288	14	florida	florida	PROPN
ftr-435	288	15	,	,	PUNCT
ftr-435	288	16	inc	inc	PROPN
ftr-435	288	17	.	.	PROPN
ftr-435	289	1	v.	v.	PROPN
ftr-435	289	2	commissioner	commissioner	PROPN
ftr-435	289	3	,	,	PUNCT
ftr-435	289	4	106	106	NUM
ftr-435	289	5	t.c	t.c	PROPN
ftr-435	289	6	.	.	PROPN
ftr-435	289	7	103	103	NUM
ftr-435	289	8	(	(	PUNCT
ftr-435	289	9	1996	1996	NUM
ftr-435	289	10	)	)	PUNCT
ftr-435	290	1	that	that	SCONJ
ftr-435	290	2	the	the	DET
ftr-435	290	3	annual	annual	ADJ
ftr-435	290	4	fee	fee	NOUN
ftr-435	290	5	payments	payment	NOUN
ftr-435	290	6	received	receive	VERB
ftr-435	290	7	by	by	ADP
ftr-435	290	8	a	a	DET
ftr-435	290	9	credit	credit	NOUN
ftr-435	290	10	card	card	NOUN
ftr-435	290	11	company	company	NOUN
ftr-435	290	12	qualified	qualify	VERB
ftr-435	290	13	as	as	ADP
ftr-435	290	14	�	�	PROPN
ftr-435	290	15	services	service	NOUN
ftr-435	290	16	�	�	PROPN
ftr-435	290	17	under	under	ADP
ftr-435	290	18	rev	rev	PROPN
ftr-435	290	19	.	.	PROPN
ftr-435	290	20	proc	proc	PROPN
ftr-435	290	21	.	.	PUNCT
ftr-435	291	1	71	71	NUM
ftr-435	291	2	-	-	SYM
ftr-435	291	3	21	21	NUM
ftr-435	291	4	.	.	PUNCT
ftr-435	292	1	3	3	X
ftr-435	292	2	.	.	X
ftr-435	292	3	wicor	wicor	PROPN
ftr-435	292	4	,	,	PUNCT
ftr-435	292	5	inc	inc	PROPN
ftr-435	292	6	.	.	PROPN
ftr-435	293	1	v.	v.	PROPN
ftr-435	293	2	united	united	PROPN
ftr-435	293	3	states	states	PROPN
ftr-435	293	4	,	,	PUNCT
ftr-435	293	5	263	263	NUM
ftr-435	293	6	f.3d	f.3d	NUM
ftr-435	293	7	659	659	NUM
ftr-435	293	8	,	,	PUNCT
ftr-435	293	9	2001	2001	NUM
ftr-435	293	10	-	-	SYM
ftr-435	293	11	1	1	NUM
ftr-435	293	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	293	13	.	.	PROPN
ftr-435	294	1	¶	¶	PROPN
ftr-435	294	2	50,576	50,576	NUM
ftr-435	294	3	,	,	PUNCT
ftr-435	294	4	88	88	NUM
ftr-435	294	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	294	6	5474	5474	NUM
ftr-435	294	7	(	(	PUNCT
ftr-435	294	8	7th	7th	ADJ
ftr-435	294	9	cir	cir	NOUN
ftr-435	294	10	.	.	PUNCT
ftr-435	295	1	8/14/01	8/14/01	NUM
ftr-435	295	2	)	)	PUNCT
ftr-435	296	1	,	,	PUNCT
ftr-435	296	2	aff	aff	PROPN
ftr-435	296	3	�	�	PROPN
ftr-435	296	4	g	g	PROPN
ftr-435	296	5	116	116	NUM
ftr-435	296	6	f.supp.2d	f.supp.2d	NOUN
ftr-435	296	7	1028	1028	NUM
ftr-435	296	8	,	,	PUNCT
ftr-435	296	9	86	86	NUM
ftr-435	296	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	296	11	6567	6567	NUM
ftr-435	296	12	,	,	PUNCT
ftr-435	296	13	(	(	PUNCT
ftr-435	296	14	e.d	e.d	PROPN
ftr-435	296	15	.	.	PROPN
ftr-435	296	16	wis	wis	PROPN
ftr-435	296	17	.	.	PROPN
ftr-435	296	18	2000	2000	NUM
ftr-435	296	19	)	)	PUNCT
ftr-435	296	20	.	.	PUNCT
ftr-435	297	1	section	section	NOUN
ftr-435	297	2	1341	1341	NUM
ftr-435	297	3	does	do	AUX
ftr-435	297	4	not	not	PART
ftr-435	297	5	apply	apply	VERB
ftr-435	297	6	to	to	ADP
ftr-435	297	7	the	the	DET
ftr-435	297	8	restoration	restoration	NOUN
ftr-435	297	9	to	to	ADP
ftr-435	297	10	a	a	DET
ftr-435	297	11	utility	utility	NOUN
ftr-435	297	12	of	of	ADP
ftr-435	297	13	prior	prior	ADJ
ftr-435	297	14	years	year	NOUN
ftr-435	297	15	�	�	PROPN
ftr-435	297	16	overcharges	overcharge	VERB
ftr-435	297	17	through	through	ADP
ftr-435	297	18	reduced	reduce	VERB
ftr-435	297	19	rates	rate	NOUN
ftr-435	297	20	in	in	ADP
ftr-435	297	21	future	future	ADJ
ftr-435	297	22	years	year	NOUN
ftr-435	297	23	.	.	PUNCT
ftr-435	298	1	there	there	PRON
ftr-435	298	2	was	be	VERB
ftr-435	298	3	no	no	DET
ftr-435	298	4	payment	payment	NOUN
ftr-435	298	5	in	in	ADP
ftr-435	298	6	the	the	DET
ftr-435	298	7	later	later	ADJ
ftr-435	298	8	year	year	NOUN
ftr-435	298	9	to	to	ADP
ftr-435	298	10	which	which	PRON
ftr-435	298	11	to	to	PART
ftr-435	298	12	apply	apply	VERB
ftr-435	298	13	§	§	PROPN
ftr-435	298	14	1341	1341	NUM
ftr-435	298	15	;	;	PUNCT
ftr-435	298	16	the	the	DET
ftr-435	298	17	taxpayer	taxpayer	NOUN
ftr-435	298	18	merely	merely	ADV
ftr-435	298	19	realized	realize	VERB
ftr-435	298	20	less	less	ADJ
ftr-435	298	21	gross	gross	ADJ
ftr-435	298	22	income	income	NOUN
ftr-435	298	23	than	than	SCONJ
ftr-435	298	24	it	it	PRON
ftr-435	298	25	otherwise	otherwise	ADV
ftr-435	298	26	would	would	AUX
ftr-435	298	27	have	have	VERB
ftr-435	298	28	.	.	PUNCT
ftr-435	299	1	4	4	X
ftr-435	299	2	.	.	X
ftr-435	299	3	elective	elective	ADJ
ftr-435	299	4	deferral	deferral	ADJ
ftr-435	299	5	rules	rule	NOUN
ftr-435	299	6	are	be	AUX
ftr-435	299	7	not	not	PART
ftr-435	299	8	available	available	ADJ
ftr-435	299	9	without	without	ADP
ftr-435	299	10	adhering	adhere	VERB
ftr-435	299	11	to	to	ADP
ftr-435	299	12	the	the	DET
ftr-435	299	13	conditions	condition	NOUN
ftr-435	299	14	.	.	PUNCT
ftr-435	300	1	bob	bob	PROPN
ftr-435	300	2	wondries	wondries	PROPN
ftr-435	300	3	motors	motors	PROPN
ftr-435	300	4	,	,	PUNCT
ftr-435	300	5	inc	inc	PROPN
ftr-435	300	6	.	.	PROPN
ftr-435	301	1	v.	v.	PROPN
ftr-435	301	2	commissioner	commissioner	PROPN
ftr-435	301	3	,	,	PUNCT
ftr-435	301	4	268	268	NUM
ftr-435	301	5	f.3d	f.3d	NUM
ftr-435	301	6	1156	1156	NUM
ftr-435	301	7	,	,	PUNCT
ftr-435	301	8	88	88	NUM
ftr-435	301	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	301	10	6489	6489	NUM
ftr-435	301	11	,	,	PUNCT
ftr-435	301	12	2001	2001	NUM
ftr-435	301	13	-	-	SYM
ftr-435	301	14	2	2	NUM
ftr-435	301	15	u.s.t.c	u.s.t.c	PROPN
ftr-435	301	16	.	.	PROPN
ftr-435	302	1	¶	¶	PROPN
ftr-435	302	2	50,733	50,733	NUM
ftr-435	302	3	(	(	PUNCT
ftr-435	302	4	9th	9th	ADJ
ftr-435	302	5	cir	cir	NOUN
ftr-435	302	6	.	.	PUNCT
ftr-435	303	1	10/23/01	10/23/01	NUM
ftr-435	303	2	)	)	PUNCT
ftr-435	303	3	.	.	PUNCT
ftr-435	304	1	the	the	DET
ftr-435	304	2	taxpayerautomobile	taxpayerautomobile	ADJ
ftr-435	304	3	dealers	dealer	NOUN
ftr-435	304	4	elected	elect	VERB
ftr-435	304	5	to	to	PART
ftr-435	304	6	report	report	VERB
ftr-435	304	7	income	income	NOUN
ftr-435	304	8	and	and	CCONJ
ftr-435	304	9	deductions	deduction	NOUN
ftr-435	304	10	on	on	ADP
ftr-435	304	11	extended	extended	ADJ
ftr-435	304	12	warranty	warranty	NOUN
ftr-435	304	13	agreements	agreement	NOUN
ftr-435	304	14	under	under	ADP
ftr-435	304	15	the	the	DET
ftr-435	304	16	�	�	PROPN
ftr-435	304	17	service	service	PROPN
ftr-435	304	18	warranty	warranty	NOUN
ftr-435	304	19	income	income	PROPN
ftr-435	304	20	�	�	PROPN
ftr-435	304	21	method	method	NOUN
ftr-435	304	22	of	of	ADP
ftr-435	304	23	rev	rev	PROPN
ftr-435	304	24	.	.	PROPN
ftr-435	304	25	proc	proc	PROPN
ftr-435	304	26	.	.	PUNCT
ftr-435	305	1	638	638	NUM
ftr-435	305	2	florida	florida	PROPN
ftr-435	305	3	tax	tax	NOUN
ftr-435	305	4	review	review	NOUN
ftr-435	305	5	[	[	X
ftr-435	305	6	vol.5	vol.5	NOUN
ftr-435	305	7	:	:	PUNCT
ftr-435	305	8	si	si	PROPN
ftr-435	305	9	3	3	NUM
ftr-435	305	10	.	.	PROPN
ftr-435	305	11	131	131	NUM
ftr-435	305	12	f.2d	f.2d	NOUN
ftr-435	305	13	966	966	NUM
ftr-435	305	14	(	(	PUNCT
ftr-435	305	15	1st	1st	ADJ
ftr-435	305	16	cir	cir	NOUN
ftr-435	305	17	.	.	PROPN
ftr-435	305	18	1942	1942	NUM
ftr-435	305	19	)	)	PUNCT
ftr-435	305	20	.	.	PUNCT
ftr-435	306	1	92	92	NUM
ftr-435	306	2	-	-	SYM
ftr-435	306	3	98	98	NUM
ftr-435	306	4	,	,	PUNCT
ftr-435	306	5	1992	1992	NUM
ftr-435	306	6	-	-	SYM
ftr-435	306	7	2	2	NUM
ftr-435	306	8	c.b	c.b	PROPN
ftr-435	306	9	.	.	PROPN
ftr-435	306	10	512	512	NUM
ftr-435	306	11	,	,	PUNCT
ftr-435	306	12	and	and	CCONJ
ftr-435	306	13	rev	rev	PROPN
ftr-435	306	14	.	.	PROPN
ftr-435	306	15	proc	proc	PROPN
ftr-435	306	16	.	.	PUNCT
ftr-435	307	1	92	92	NUM
ftr-435	307	2	-	-	SYM
ftr-435	307	3	97	97	NUM
ftr-435	307	4	,	,	PUNCT
ftr-435	307	5	1992	1992	NUM
ftr-435	307	6	-	-	SYM
ftr-435	307	7	2	2	NUM
ftr-435	307	8	c.b	c.b	PROPN
ftr-435	307	9	.	.	PROPN
ftr-435	307	10	510	510	NUM
ftr-435	307	11	,	,	PUNCT
ftr-435	307	12	which	which	PRON
ftr-435	307	13	permit	permit	VERB
ftr-435	307	14	deferral	deferral	NOUN
ftr-435	307	15	of	of	ADP
ftr-435	307	16	customer	customer	NOUN
ftr-435	307	17	receipts	receipt	NOUN
ftr-435	307	18	in	in	ADP
ftr-435	307	19	turn	turn	NOUN
ftr-435	307	20	paid	pay	VERB
ftr-435	307	21	for	for	ADP
ftr-435	307	22	insurance	insurance	NOUN
ftr-435	307	23	[	[	X
ftr-435	307	24	to	to	ADP
ftr-435	307	25	which	which	PRON
ftr-435	307	26	is	be	AUX
ftr-435	307	27	added	add	VERB
ftr-435	307	28	an	an	DET
ftr-435	307	29	interest	interest	NOUN
ftr-435	307	30	factor	factor	NOUN
ftr-435	307	31	]	]	PUNCT
ftr-435	307	32	over	over	ADP
ftr-435	307	33	the	the	DET
ftr-435	307	34	life	life	NOUN
ftr-435	307	35	of	of	ADP
ftr-435	307	36	the	the	DET
ftr-435	307	37	agreement	agreement	NOUN
ftr-435	307	38	[	[	X
ftr-435	307	39	but	but	CCONJ
ftr-435	307	40	not	not	PART
ftr-435	307	41	more	more	ADJ
ftr-435	307	42	than	than	ADP
ftr-435	307	43	six	six	NUM
ftr-435	307	44	years	year	NOUN
ftr-435	307	45	]	]	PUNCT
ftr-435	307	46	.	.	PUNCT
ftr-435	308	1	however	however	ADV
ftr-435	308	2	,	,	PUNCT
ftr-435	308	3	the	the	DET
ftr-435	308	4	taxpayer	taxpayer	NOUN
ftr-435	308	5	deviated	deviate	VERB
ftr-435	308	6	from	from	ADP
ftr-435	308	7	rev	rev	PROPN
ftr-435	308	8	.	.	PROPN
ftr-435	308	9	proc	proc	PROPN
ftr-435	308	10	.	.	PUNCT
ftr-435	309	1	92	92	NUM
ftr-435	309	2	-	-	SYM
ftr-435	309	3	97	97	NUM
ftr-435	309	4	by	by	ADP
ftr-435	309	5	amortizing	amortize	VERB
ftr-435	309	6	in	in	ADP
ftr-435	309	7	the	the	DET
ftr-435	309	8	first	first	ADJ
ftr-435	309	9	year	year	NOUN
ftr-435	309	10	a	a	DET
ftr-435	309	11	full	full	ADJ
ftr-435	309	12	year	year	NOUN
ftr-435	309	13	�	�	PROPN
ftr-435	309	14	s	s	PART
ftr-435	309	15	worth	worth	NOUN
ftr-435	309	16	of	of	ADP
ftr-435	309	17	the	the	DET
ftr-435	309	18	insurance	insurance	NOUN
ftr-435	309	19	premium	premium	NOUN
ftr-435	309	20	expense	expense	NOUN
ftr-435	309	21	rather	rather	ADV
ftr-435	309	22	than	than	ADP
ftr-435	309	23	a	a	DET
ftr-435	309	24	prorated	prorate	VERB
ftr-435	309	25	amount	amount	NOUN
ftr-435	309	26	based	base	VERB
ftr-435	309	27	on	on	ADP
ftr-435	309	28	the	the	DET
ftr-435	309	29	actual	actual	ADJ
ftr-435	309	30	date	date	NOUN
ftr-435	309	31	of	of	ADP
ftr-435	309	32	the	the	DET
ftr-435	309	33	contract	contract	NOUN
ftr-435	309	34	.	.	PUNCT
ftr-435	310	1	the	the	DET
ftr-435	310	2	ninth	ninth	ADJ
ftr-435	310	3	circuit	circuit	NOUN
ftr-435	310	4	affirmed	affirm	VERB
ftr-435	310	5	the	the	DET
ftr-435	310	6	tax	tax	NOUN
ftr-435	310	7	court	court	NOUN
ftr-435	310	8	�	�	PROPN
ftr-435	310	9	s	s	PART
ftr-435	310	10	decision	decision	NOUN
ftr-435	310	11	upholding	uphold	VERB
ftr-435	310	12	the	the	DET
ftr-435	310	13	commissioner	commissioner	NOUN
ftr-435	310	14	�	�	NOUN
ftr-435	310	15	s	s	PART
ftr-435	310	16	disallowance	disallowance	NOUN
ftr-435	310	17	of	of	ADP
ftr-435	310	18	the	the	DET
ftr-435	310	19	deferral	deferral	ADJ
ftr-435	310	20	method	method	NOUN
ftr-435	310	21	.	.	PUNCT
ftr-435	311	1	elective	elective	ADJ
ftr-435	311	2	deferral	deferral	ADJ
ftr-435	311	3	rules	rule	NOUN
ftr-435	311	4	are	be	AUX
ftr-435	311	5	not	not	PART
ftr-435	311	6	available	available	ADJ
ftr-435	311	7	without	without	ADP
ftr-435	311	8	adhering	adhere	VERB
ftr-435	311	9	to	to	ADP
ftr-435	311	10	the	the	DET
ftr-435	311	11	conditions	condition	NOUN
ftr-435	311	12	.	.	PUNCT
ftr-435	312	1	5	5	X
ftr-435	312	2	.	.	X
ftr-435	312	3	boylston	boylston	PROPN
ftr-435	312	4	market3	market3	PROPN
ftr-435	312	5	reigns	reign	NOUN
ftr-435	312	6	in	in	ADP
ftr-435	312	7	the	the	DET
ftr-435	312	8	tax	tax	NOUN
ftr-435	312	9	court	court	NOUN
ftr-435	312	10	.	.	PUNCT
ftr-435	313	1	u.s	u.s	PROPN
ftr-435	313	2	.	.	PROPN
ftr-435	313	3	freightways	freightways	PROPN
ftr-435	313	4	corp	corp	PROPN
ftr-435	313	5	.	.	PROPN
ftr-435	314	1	v.	v.	PROPN
ftr-435	314	2	commissioner	commissioner	PROPN
ftr-435	314	3	,	,	PUNCT
ftr-435	314	4	113	113	NUM
ftr-435	314	5	t.c	t.c	PROPN
ftr-435	314	6	.	.	PROPN
ftr-435	314	7	329	329	NUM
ftr-435	314	8	(	(	PUNCT
ftr-435	314	9	11/2/99	11/2/99	NUM
ftr-435	314	10	)	)	PUNCT
ftr-435	314	11	.	.	PUNCT
ftr-435	315	1	an	an	DET
ftr-435	315	2	accrual	accrual	ADJ
ftr-435	315	3	method	method	NOUN
ftr-435	315	4	trucking	trucking	NOUN
ftr-435	315	5	company	company	NOUN
ftr-435	315	6	was	be	AUX
ftr-435	315	7	required	require	VERB
ftr-435	315	8	to	to	PART
ftr-435	315	9	capitalize	capitalize	VERB
ftr-435	315	10	expenditures	expenditure	NOUN
ftr-435	315	11	for	for	ADP
ftr-435	315	12	licenses	license	NOUN
ftr-435	315	13	and	and	CCONJ
ftr-435	315	14	insurance	insurance	NOUN
ftr-435	315	15	that	that	PRON
ftr-435	315	16	had	have	VERB
ftr-435	315	17	an	an	DET
ftr-435	315	18	effective	effective	ADJ
ftr-435	315	19	period	period	NOUN
ftr-435	315	20	extending	extend	VERB
ftr-435	315	21	beyond	beyond	ADP
ftr-435	315	22	the	the	DET
ftr-435	315	23	tax	tax	NOUN
ftr-435	315	24	year	year	NOUN
ftr-435	315	25	.	.	PUNCT
ftr-435	316	1	judge	judge	PROPN
ftr-435	316	2	nims	nims	PROPN
ftr-435	316	3	held	hold	VERB
ftr-435	316	4	that	that	SCONJ
ftr-435	316	5	taxpayer	taxpayer	PROPN
ftr-435	316	6	�	�	PROPN
ftr-435	316	7	s	s	PART
ftr-435	316	8	argument	argument	NOUN
ftr-435	316	9	�	�	PROPN
ftr-435	316	10	whether	whether	SCONJ
ftr-435	316	11	or	or	CCONJ
ftr-435	316	12	not	not	PART
ftr-435	316	13	the	the	DET
ftr-435	316	14	argument	argument	NOUN
ftr-435	316	15	is	be	AUX
ftr-435	316	16	well	well	ADV
ftr-435	316	17	taken	take	VERB
ftr-435	316	18	�	�	PROPN
ftr-435	316	19	that	that	SCONJ
ftr-435	316	20	the	the	DET
ftr-435	316	21	expenditures	expenditure	NOUN
ftr-435	316	22	should	should	AUX
ftr-435	316	23	be	be	AUX
ftr-435	316	24	currently	currently	ADV
ftr-435	316	25	deductible	deductible	ADJ
ftr-435	316	26	if	if	SCONJ
ftr-435	316	27	their	their	PRON
ftr-435	316	28	benefit	benefit	NOUN
ftr-435	316	29	extends	extend	VERB
ftr-435	316	30	�	�	PRON
ftr-435	316	31	less	less	ADJ
ftr-435	316	32	than	than	ADP
ftr-435	316	33	12	12	NUM
ftr-435	316	34	months	month	NOUN
ftr-435	316	35	into	into	ADP
ftr-435	316	36	the	the	DET
ftr-435	316	37	subsequent	subsequent	ADJ
ftr-435	316	38	tax	tax	NOUN
ftr-435	316	39	period	period	NOUN
ftr-435	316	40	�	�	PROPN
ftr-435	316	41	is	be	AUX
ftr-435	316	42	inapplicable	inapplicable	ADJ
ftr-435	316	43	to	to	ADP
ftr-435	316	44	an	an	DET
ftr-435	316	45	accrual	accrual	ADJ
ftr-435	316	46	method	method	NOUN
ftr-435	316	47	taxpayer	taxpayer	NOUN
ftr-435	316	48	.	.	PUNCT
ftr-435	317	1	judge	judge	PROPN
ftr-435	317	2	nims	nims	PROPN
ftr-435	317	3	relied	rely	VERB
ftr-435	317	4	,	,	PUNCT
ftr-435	317	5	however	however	ADV
ftr-435	317	6	,	,	PUNCT
ftr-435	317	7	on	on	ADP
ftr-435	317	8	§	§	PROPN
ftr-435	317	9	263	263	NUM
ftr-435	317	10	and	and	CCONJ
ftr-435	317	11	the	the	DET
ftr-435	317	12	capitalization	capitalization	NOUN
ftr-435	317	13	rules	rule	NOUN
ftr-435	317	14	,	,	PUNCT
ftr-435	317	15	rather	rather	ADV
ftr-435	317	16	than	than	ADP
ftr-435	317	17	on	on	ADP
ftr-435	317	18	the	the	DET
ftr-435	317	19	�	�	NOUN
ftr-435	317	20	clear	clear	ADJ
ftr-435	317	21	reflection	reflection	NOUN
ftr-435	317	22	of	of	ADP
ftr-435	317	23	income	income	NOUN
ftr-435	317	24	�	�	PROPN
ftr-435	317	25	standard	standard	PROPN
ftr-435	317	26	of	of	ADP
ftr-435	317	27	§	§	PROPN
ftr-435	317	28	446(b	446(b	PROPN
ftr-435	317	29	)	)	PUNCT
ftr-435	317	30	,	,	PUNCT
ftr-435	317	31	which	which	PRON
ftr-435	317	32	also	also	ADV
ftr-435	317	33	was	be	AUX
ftr-435	317	34	argued	argue	VERB
ftr-435	317	35	by	by	ADP
ftr-435	317	36	the	the	DET
ftr-435	317	37	commissioner	commissioner	NOUN
ftr-435	317	38	.	.	PUNCT
ftr-435	318	1	a.	a.	NOUN
ftr-435	319	1	but	but	CCONJ
ftr-435	319	2	maybe	maybe	ADV
ftr-435	319	3	not	not	PART
ftr-435	319	4	in	in	ADP
ftr-435	319	5	the	the	DET
ftr-435	319	6	seventh	seventh	ADJ
ftr-435	319	7	circuit	circuit	NOUN
ftr-435	319	8	.	.	PUNCT
ftr-435	320	1	u.s	u.s	PROPN
ftr-435	320	2	.	.	PROPN
ftr-435	320	3	freightways	freightway	NOUN
ftr-435	320	4	reversed	reverse	VERB
ftr-435	320	5	on	on	ADP
ftr-435	320	6	the	the	DET
ftr-435	320	7	capitalization	capitalization	NOUN
ftr-435	320	8	holding	holding	NOUN
ftr-435	320	9	and	and	CCONJ
ftr-435	320	10	remanded	remand	VERB
ftr-435	320	11	to	to	PART
ftr-435	320	12	see	see	VERB
ftr-435	320	13	if	if	SCONJ
ftr-435	320	14	the	the	DET
ftr-435	320	15	same	same	ADJ
ftr-435	320	16	result	result	NOUN
ftr-435	320	17	follows	follow	VERB
ftr-435	320	18	under	under	ADP
ftr-435	320	19	the	the	DET
ftr-435	320	20	�	�	NOUN
ftr-435	320	21	clear	clear	ADJ
ftr-435	320	22	reflection	reflection	NOUN
ftr-435	320	23	of	of	ADP
ftr-435	320	24	income	income	NOUN
ftr-435	320	25	�	�	PROPN
ftr-435	320	26	standard	standard	NOUN
ftr-435	320	27	.	.	PUNCT
ftr-435	321	1	270	270	NUM
ftr-435	321	2	f.3d	f.3d	NUM
ftr-435	321	3	1137	1137	NUM
ftr-435	321	4	,	,	PUNCT
ftr-435	321	5	88	88	NUM
ftr-435	321	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	321	7	6703	6703	NUM
ftr-435	321	8	,	,	PUNCT
ftr-435	321	9	2001	2001	NUM
ftr-435	321	10	-	-	SYM
ftr-435	321	11	2	2	NUM
ftr-435	321	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	321	13	.	.	PROPN
ftr-435	322	1	¶	¶	PROPN
ftr-435	322	2	50,731	50,731	NUM
ftr-435	322	3	(	(	PUNCT
ftr-435	322	4	7th	7th	ADJ
ftr-435	322	5	cir	cir	NOUN
ftr-435	322	6	.	.	PUNCT
ftr-435	322	7	2001	2001	NUM
ftr-435	322	8	)	)	PUNCT
ftr-435	322	9	.	.	PUNCT
ftr-435	323	1	the	the	DET
ftr-435	323	2	seventh	seventh	ADJ
ftr-435	323	3	circuit	circuit	NOUN
ftr-435	323	4	court	court	NOUN
ftr-435	323	5	of	of	ADP
ftr-435	323	6	appeals	appeals	PROPN
ftr-435	323	7	(	(	PUNCT
ftr-435	323	8	judge	judge	NOUN
ftr-435	323	9	wood	wood	PROPN
ftr-435	323	10	)	)	PUNCT
ftr-435	323	11	reversed	reverse	VERB
ftr-435	323	12	the	the	DET
ftr-435	323	13	tax	tax	NOUN
ftr-435	323	14	court	court	NOUN
ftr-435	323	15	�	�	PROPN
ftr-435	323	16	s	s	PART
ftr-435	323	17	decision	decision	NOUN
ftr-435	323	18	that	that	PRON
ftr-435	323	19	§	§	PROPN
ftr-435	323	20	263	263	NUM
ftr-435	323	21	required	require	VERB
ftr-435	323	22	that	that	SCONJ
ftr-435	323	23	the	the	DET
ftr-435	323	24	deduction	deduction	NOUN
ftr-435	323	25	be	be	AUX
ftr-435	323	26	prorated	prorate	VERB
ftr-435	323	27	over	over	ADP
ftr-435	323	28	the	the	DET
ftr-435	323	29	two	two	NUM
ftr-435	323	30	taxable	taxable	ADJ
ftr-435	323	31	years	year	NOUN
ftr-435	323	32	.	.	PUNCT
ftr-435	324	1	judge	judge	NOUN
ftr-435	324	2	wood	wood	PROPN
ftr-435	324	3	found	find	VERB
ftr-435	324	4	the	the	DET
ftr-435	324	5	tax	tax	NOUN
ftr-435	324	6	court	court	NOUN
ftr-435	324	7	�	�	PROPN
ftr-435	324	8	s	s	PART
ftr-435	324	9	distinction	distinction	NOUN
ftr-435	324	10	of	of	ADP
ftr-435	324	11	how	how	SCONJ
ftr-435	324	12	the	the	DET
ftr-435	324	13	capitalization	capitalization	NOUN
ftr-435	324	14	rules	rule	NOUN
ftr-435	324	15	applied	apply	VERB
ftr-435	324	16	to	to	ADP
ftr-435	324	17	cash	cash	NOUN
ftr-435	324	18	method	method	NOUN
ftr-435	324	19	taxpayers	taxpayer	NOUN
ftr-435	324	20	and	and	CCONJ
ftr-435	324	21	accrual	accrual	ADJ
ftr-435	324	22	method	method	NOUN
ftr-435	324	23	,	,	PUNCT
ftr-435	324	24	which	which	PRON
ftr-435	324	25	resulted	result	VERB
ftr-435	324	26	in	in	ADP
ftr-435	324	27	capitalizing	capitalize	VERB
ftr-435	324	28	u.s	u.s	PROPN
ftr-435	324	29	.	.	PROPN
ftr-435	324	30	freightways	freightways	PROPN
ftr-435	324	31	�	�	PROPN
ftr-435	324	32	expenses	expense	NOUN
ftr-435	324	33	when	when	SCONJ
ftr-435	324	34	like	like	ADP
ftr-435	324	35	expenses	expense	NOUN
ftr-435	324	36	of	of	ADP
ftr-435	324	37	a	a	DET
ftr-435	324	38	cash	cash	NOUN
ftr-435	324	39	method	method	NOUN
ftr-435	324	40	taxpayer	taxpayer	NOUN
ftr-435	324	41	might	might	AUX
ftr-435	324	42	not	not	PART
ftr-435	324	43	have	have	AUX
ftr-435	324	44	been	be	AUX
ftr-435	324	45	required	require	VERB
ftr-435	324	46	to	to	PART
ftr-435	324	47	be	be	AUX
ftr-435	324	48	capitalized	capitalize	VERB
ftr-435	324	49	[	[	PUNCT
ftr-435	324	50	a	a	DET
ftr-435	324	51	point	point	NOUN
ftr-435	324	52	that	that	SCONJ
ftr-435	324	53	the	the	DET
ftr-435	324	54	tax	tax	NOUN
ftr-435	324	55	court	court	NOUN
ftr-435	324	56	did	do	AUX
ftr-435	324	57	not	not	PART
ftr-435	324	58	concede	concede	VERB
ftr-435	324	59	but	but	CCONJ
ftr-435	324	60	accepted	accept	VERB
ftr-435	324	61	arguendo	arguendo	ADJ
ftr-435	324	62	for	for	SCONJ
ftr-435	324	63	this	this	DET
ftr-435	324	64	case	case	NOUN
ftr-435	324	65	]	]	PUNCT
ftr-435	324	66	to	to	PART
ftr-435	324	67	be	be	AUX
ftr-435	324	68	untenable	untenable	ADJ
ftr-435	324	69	.	.	PUNCT
ftr-435	325	1	the	the	DET
ftr-435	325	2	court	court	NOUN
ftr-435	325	3	of	of	ADP
ftr-435	325	4	appeals	appeals	PROPN
ftr-435	325	5	remanded	remand	VERB
ftr-435	325	6	the	the	DET
ftr-435	325	7	case	case	NOUN
ftr-435	325	8	to	to	ADP
ftr-435	325	9	the	the	DET
ftr-435	325	10	tax	tax	NOUN
ftr-435	325	11	court	court	NOUN
ftr-435	325	12	to	to	PART
ftr-435	325	13	consider	consider	VERB
ftr-435	325	14	whether	whether	SCONJ
ftr-435	325	15	the	the	DET
ftr-435	325	16	deduction	deduction	NOUN
ftr-435	325	17	nevertheless	nevertheless	ADV
ftr-435	325	18	should	should	AUX
ftr-435	325	19	be	be	AUX
ftr-435	325	20	prorated	prorate	VERB
ftr-435	325	21	over	over	ADP
ftr-435	325	22	the	the	DET
ftr-435	325	23	two	two	NUM
ftr-435	325	24	taxable	taxable	ADJ
ftr-435	325	25	years	year	NOUN
ftr-435	325	26	under	under	ADP
ftr-435	325	27	the	the	DET
ftr-435	325	28	"	"	PUNCT
ftr-435	325	29	clear	clear	ADJ
ftr-435	325	30	reflection	reflection	NOUN
ftr-435	325	31	of	of	ADP
ftr-435	325	32	income	income	NOUN
ftr-435	325	33	�	�	PROPN
ftr-435	325	34	standard	standard	PROPN
ftr-435	325	35	of	of	ADP
ftr-435	325	36	§	§	PROPN
ftr-435	325	37	446(b	446(b	PROPN
ftr-435	325	38	)	)	PUNCT
ftr-435	325	39	.	.	PUNCT
ftr-435	326	1	ii	ii	PROPN
ftr-435	326	2	.	.	PUNCT
ftr-435	327	1	business	business	NOUN
ftr-435	327	2	income	income	NOUN
ftr-435	327	3	and	and	CCONJ
ftr-435	327	4	deductions	deduction	NOUN
ftr-435	327	5	a.	a.	NOUN
ftr-435	327	6	income	income	NOUN
ftr-435	327	7	2002	2002	NUM
ftr-435	327	8	]	]	PUNCT
ftr-435	327	9	recent	recent	ADJ
ftr-435	327	10	developments	development	NOUN
ftr-435	327	11	in	in	ADP
ftr-435	327	12	federal	federal	ADJ
ftr-435	327	13	income	income	NOUN
ftr-435	327	14	taxation	taxation	NOUN
ftr-435	327	15	639	639	NUM
ftr-435	327	16	1	1	NUM
ftr-435	327	17	.	.	PUNCT
ftr-435	327	18	rev	rev	PROPN
ftr-435	327	19	.	.	PROPN
ftr-435	328	1	rul	rul	PROPN
ftr-435	328	2	.	.	PUNCT
ftr-435	328	3	2001	2001	NUM
ftr-435	328	4	-	-	SYM
ftr-435	328	5	20	20	NUM
ftr-435	328	6	,	,	PUNCT
ftr-435	328	7	2001	2001	NUM
ftr-435	328	8	-	-	SYM
ftr-435	328	9	18	18	NUM
ftr-435	328	10	i.r.b	i.r.b	NOUN
ftr-435	328	11	.	.	PUNCT
ftr-435	328	12	1143	1143	NUM
ftr-435	328	13	(	(	PUNCT
ftr-435	328	14	4/10/01	4/10/01	NUM
ftr-435	328	15	)	)	PUNCT
ftr-435	328	16	.	.	PUNCT
ftr-435	329	1	the	the	DET
ftr-435	329	2	�	�	PROPN
ftr-435	329	3	purpose	purpose	NOUN
ftr-435	329	4	�	�	PROPN
ftr-435	329	5	requirement	requirement	NOUN
ftr-435	329	6	under	under	ADP
ftr-435	329	7	reg	reg	NOUN
ftr-435	329	8	.	.	PUNCT
ftr-435	330	1	§	§	PROPN
ftr-435	330	2	1.110	1.110	NUM
ftr-435	330	3	-	-	SYM
ftr-435	330	4	1(b)(3	1(b)(3	NUM
ftr-435	330	5	)	)	PUNCT
ftr-435	330	6	does	do	AUX
ftr-435	330	7	not	not	PART
ftr-435	330	8	require	require	VERB
ftr-435	330	9	a	a	DET
ftr-435	330	10	lease	lease	NOUN
ftr-435	330	11	agreement	agreement	NOUN
ftr-435	330	12	to	to	PART
ftr-435	330	13	provide	provide	VERB
ftr-435	330	14	that	that	SCONJ
ftr-435	330	15	the	the	DET
ftr-435	330	16	entire	entire	ADJ
ftr-435	330	17	construction	construction	NOUN
ftr-435	330	18	allowance	allowance	NOUN
ftr-435	330	19	is	be	AUX
ftr-435	330	20	for	for	ADP
ftr-435	330	21	the	the	DET
ftr-435	330	22	purpose	purpose	NOUN
ftr-435	330	23	of	of	ADP
ftr-435	330	24	constructing	construct	VERB
ftr-435	330	25	or	or	CCONJ
ftr-435	330	26	improving	improve	VERB
ftr-435	330	27	qualified	qualified	ADJ
ftr-435	330	28	long	long	ADJ
ftr-435	330	29	-	-	PUNCT
ftr-435	330	30	term	term	NOUN
ftr-435	330	31	real	real	ADJ
ftr-435	330	32	property	property	NOUN
ftr-435	330	33	.	.	PUNCT
ftr-435	331	1	however	however	ADV
ftr-435	331	2	,	,	PUNCT
ftr-435	331	3	only	only	ADV
ftr-435	331	4	the	the	DET
ftr-435	331	5	portion	portion	NOUN
ftr-435	331	6	of	of	ADP
ftr-435	331	7	the	the	DET
ftr-435	331	8	construction	construction	NOUN
ftr-435	331	9	allowance	allowance	NOUN
ftr-435	331	10	actually	actually	ADV
ftr-435	331	11	so	so	ADV
ftr-435	331	12	expended	expended	ADJ
ftr-435	331	13	may	may	AUX
ftr-435	331	14	qualify	qualify	VERB
ftr-435	331	15	.	.	PUNCT
ftr-435	332	1	2	2	X
ftr-435	332	2	.	.	X
ftr-435	332	3	a	a	DET
ftr-435	332	4	self	self	NOUN
ftr-435	332	5	-	-	PUNCT
ftr-435	332	6	inflicted	inflict	VERB
ftr-435	332	7	tax	tax	NOUN
ftr-435	332	8	wound	wound	NOUN
ftr-435	332	9	.	.	PUNCT
ftr-435	333	1	catalano	catalano	PROPN
ftr-435	333	2	v.	v.	PROPN
ftr-435	333	3	commissioner	commissioner	PROPN
ftr-435	333	4	,	,	PUNCT
ftr-435	333	5	240	240	NUM
ftr-435	333	6	f.3d	f.3d	NUM
ftr-435	333	7	842	842	NUM
ftr-435	333	8	,	,	PUNCT
ftr-435	333	9	2001	2001	NUM
ftr-435	333	10	-	-	SYM
ftr-435	333	11	1	1	NUM
ftr-435	333	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	333	13	.	.	PROPN
ftr-435	333	14	¶	¶	PROPN
ftr-435	333	15	50,233	50,233	NUM
ftr-435	333	16	,	,	PUNCT
ftr-435	333	17	87	87	NUM
ftr-435	333	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	333	19	2001	2001	NUM
ftr-435	333	20	-	-	SYM
ftr-435	333	21	874	874	NUM
ftr-435	333	22	(	(	PUNCT
ftr-435	333	23	9th	9th	ADJ
ftr-435	333	24	cir	cir	NOUN
ftr-435	333	25	.	.	PUNCT
ftr-435	334	1	2/14/01	2/14/01	NUM
ftr-435	334	2	)	)	PUNCT
ftr-435	334	3	(	(	PUNCT
ftr-435	334	4	per	per	ADP
ftr-435	334	5	curiam	curiam	NOUN
ftr-435	334	6	)	)	PUNCT
ftr-435	334	7	.	.	PUNCT
ftr-435	335	1	the	the	DET
ftr-435	335	2	taxpayer	taxpayer	NOUN
ftr-435	335	3	,	,	PUNCT
ftr-435	335	4	an	an	DET
ftr-435	335	5	attorney	attorney	NOUN
ftr-435	335	6	,	,	PUNCT
ftr-435	335	7	leased	lease	VERB
ftr-435	335	8	three	three	NUM
ftr-435	335	9	yachts	yacht	NOUN
ftr-435	335	10	to	to	ADP
ftr-435	335	11	his	his	PRON
ftr-435	335	12	wholly	wholly	ADV
ftr-435	335	13	owned	own	VERB
ftr-435	335	14	s	s	NOUN
ftr-435	335	15	corporation	corporation	NOUN
ftr-435	335	16	,	,	PUNCT
ftr-435	335	17	which	which	PRON
ftr-435	335	18	in	in	ADP
ftr-435	335	19	turn	turn	NOUN
ftr-435	335	20	used	use	VERB
ftr-435	335	21	the	the	DET
ftr-435	335	22	yachts	yacht	NOUN
ftr-435	335	23	for	for	ADP
ftr-435	335	24	entertaining	entertain	VERB
ftr-435	335	25	clients	client	NOUN
ftr-435	335	26	.	.	PUNCT
ftr-435	336	1	not	not	PART
ftr-435	336	2	surprisingly	surprisingly	ADV
ftr-435	336	3	,	,	PUNCT
ftr-435	336	4	the	the	DET
ftr-435	336	5	s	s	PROPN
ftr-435	336	6	corporation	corporation	NOUN
ftr-435	336	7	�	�	PROPN
ftr-435	336	8	s	s	PART
ftr-435	336	9	deduction	deduction	NOUN
ftr-435	336	10	for	for	ADP
ftr-435	336	11	rental	rental	ADJ
ftr-435	336	12	payments	payment	NOUN
ftr-435	336	13	was	be	AUX
ftr-435	336	14	disallowed	disallow	VERB
ftr-435	336	15	as	as	ADP
ftr-435	336	16	expenses	expense	NOUN
ftr-435	336	17	for	for	ADP
ftr-435	336	18	�	�	NOUN
ftr-435	336	19	entertainment	entertainment	NOUN
ftr-435	336	20	facilities	facility	NOUN
ftr-435	336	21	�	�	PROPN
ftr-435	336	22	that	that	PRON
ftr-435	336	23	are	be	AUX
ftr-435	336	24	nondeductible	nondeductible	ADJ
ftr-435	336	25	under	under	ADP
ftr-435	336	26	§	§	PROPN
ftr-435	336	27	274(a)(1)(b	274(a)(1)(b	PROPN
ftr-435	336	28	)	)	PUNCT
ftr-435	336	29	.	.	PUNCT
ftr-435	337	1	also	also	ADV
ftr-435	337	2	,	,	PUNCT
ftr-435	337	3	not	not	PART
ftr-435	337	4	surprisingly	surprisingly	ADV
ftr-435	337	5	,	,	PUNCT
ftr-435	337	6	the	the	DET
ftr-435	337	7	taxpayer	taxpayer	NOUN
ftr-435	337	8	nevertheless	nevertheless	ADV
ftr-435	337	9	was	be	AUX
ftr-435	337	10	required	require	VERB
ftr-435	337	11	to	to	PART
ftr-435	337	12	include	include	VERB
ftr-435	337	13	the	the	DET
ftr-435	337	14	rental	rental	ADJ
ftr-435	337	15	receipts	receipt	NOUN
ftr-435	337	16	in	in	ADP
ftr-435	337	17	gross	gross	ADJ
ftr-435	337	18	income	income	NOUN
ftr-435	337	19	.	.	PUNCT
ftr-435	338	1	3	3	X
ftr-435	338	2	.	.	X
ftr-435	338	3	gaap	gaap	PROPN
ftr-435	338	4	,	,	PUNCT
ftr-435	338	5	schmap	schmap	NOUN
ftr-435	338	6	!	!	PUNCT
ftr-435	339	1	westpac	westpac	PROPN
ftr-435	339	2	pacific	pacific	PROPN
ftr-435	339	3	foods	food	NOUN
ftr-435	339	4	v.	v.	ADP
ftr-435	339	5	commissioner	commissioner	PROPN
ftr-435	339	6	,	,	PUNCT
ftr-435	339	7	t.c	t.c	PROPN
ftr-435	339	8	.	.	PROPN
ftr-435	339	9	memo	memo	NOUN
ftr-435	339	10	.	.	PUNCT
ftr-435	340	1	2001	2001	NUM
ftr-435	340	2	-	-	SYM
ftr-435	340	3	175	175	NUM
ftr-435	340	4	(	(	PUNCT
ftr-435	340	5	7/16/01	7/16/01	NUM
ftr-435	340	6	)	)	PUNCT
ftr-435	340	7	.	.	PUNCT
ftr-435	341	1	the	the	DET
ftr-435	341	2	taxpayer	taxpayer	NOUN
ftr-435	341	3	was	be	AUX
ftr-435	341	4	required	require	VERB
ftr-435	341	5	to	to	PART
ftr-435	341	6	include	include	VERB
ftr-435	341	7	in	in	ADP
ftr-435	341	8	gross	gross	ADJ
ftr-435	341	9	income	income	NOUN
ftr-435	341	10	cash	cash	NOUN
ftr-435	341	11	payments	payment	NOUN
ftr-435	341	12	received	receive	VERB
ftr-435	341	13	from	from	ADP
ftr-435	341	14	various	various	ADJ
ftr-435	341	15	manufacturers	manufacturer	NOUN
ftr-435	341	16	as	as	ADP
ftr-435	341	17	�	�	PROPN
ftr-435	341	18	advance	advance	NOUN
ftr-435	341	19	trade	trade	NOUN
ftr-435	341	20	discounts	discount	NOUN
ftr-435	341	21	�	�	PROPN
ftr-435	341	22	upon	upon	SCONJ
ftr-435	341	23	agreeing	agree	VERB
ftr-435	341	24	to	to	PART
ftr-435	341	25	use	use	VERB
ftr-435	341	26	the	the	DET
ftr-435	341	27	manufacturer	manufacturer	NOUN
ftr-435	341	28	as	as	ADP
ftr-435	341	29	its	its	PRON
ftr-435	341	30	primary	primary	ADJ
ftr-435	341	31	or	or	CCONJ
ftr-435	341	32	exclusive	exclusive	ADJ
ftr-435	341	33	supplier	supplier	NOUN
ftr-435	341	34	for	for	SCONJ
ftr-435	341	35	various	various	ADJ
ftr-435	341	36	products	product	NOUN
ftr-435	341	37	to	to	PART
ftr-435	341	38	be	be	AUX
ftr-435	341	39	sold	sell	VERB
ftr-435	341	40	in	in	ADP
ftr-435	341	41	its	its	PRON
ftr-435	341	42	retail	retail	ADJ
ftr-435	341	43	stores	store	NOUN
ftr-435	341	44	.	.	PUNCT
ftr-435	342	1	the	the	DET
ftr-435	342	2	tax	tax	NOUN
ftr-435	342	3	court	court	NOUN
ftr-435	342	4	(	(	PUNCT
ftr-435	342	5	judge	judge	PROPN
ftr-435	342	6	vasquez	vasquez	PROPN
ftr-435	342	7	)	)	PUNCT
ftr-435	342	8	held	hold	VERB
ftr-435	342	9	that	that	SCONJ
ftr-435	342	10	reg	reg	NOUN
ftr-435	342	11	.	.	PUNCT
ftr-435	343	1	§	§	PROPN
ftr-435	343	2	1.471	1.471	NUM
ftr-435	343	3	-	-	PUNCT
ftr-435	343	4	3(b	3(b	NUM
ftr-435	343	5	)	)	PUNCT
ftr-435	343	6	,	,	PUNCT
ftr-435	343	7	providing	provide	VERB
ftr-435	343	8	that	that	SCONJ
ftr-435	343	9	only	only	ADV
ftr-435	343	10	net	net	ADJ
ftr-435	343	11	invoice	invoice	NOUN
ftr-435	343	12	price	price	NOUN
ftr-435	343	13	be	be	AUX
ftr-435	343	14	taken	take	VERB
ftr-435	343	15	into	into	ADP
ftr-435	343	16	account	account	NOUN
ftr-435	343	17	in	in	ADP
ftr-435	343	18	inventory	inventory	NOUN
ftr-435	343	19	costs	cost	NOUN
ftr-435	343	20	,	,	PUNCT
ftr-435	343	21	did	do	AUX
ftr-435	343	22	not	not	PART
ftr-435	343	23	justify	justify	VERB
ftr-435	343	24	an	an	DET
ftr-435	343	25	exclusion	exclusion	NOUN
ftr-435	343	26	of	of	ADP
ftr-435	343	27	amounts	amount	NOUN
ftr-435	343	28	received	receive	VERB
ftr-435	343	29	that	that	PRON
ftr-435	343	30	are	be	AUX
ftr-435	343	31	not	not	PART
ftr-435	343	32	related	relate	VERB
ftr-435	343	33	to	to	ADP
ftr-435	343	34	the	the	DET
ftr-435	343	35	purchase	purchase	NOUN
ftr-435	343	36	of	of	ADP
ftr-435	343	37	specific	specific	ADJ
ftr-435	343	38	goods	good	NOUN
ftr-435	343	39	.	.	PUNCT
ftr-435	344	1	that	that	SCONJ
ftr-435	344	2	the	the	DET
ftr-435	344	3	taxpayer	taxpayer	PROPN
ftr-435	344	4	�	�	PROPN
ftr-435	344	5	s	s	PART
ftr-435	344	6	accounting	accounting	NOUN
ftr-435	344	7	method	method	NOUN
ftr-435	344	8	followed	follow	VERB
ftr-435	344	9	gaap	gaap	NOUN
ftr-435	344	10	did	do	AUX
ftr-435	344	11	not	not	PART
ftr-435	344	12	save	save	VERB
ftr-435	344	13	the	the	DET
ftr-435	344	14	day	day	NOUN
ftr-435	344	15	.	.	PUNCT
ftr-435	345	1	4	4	X
ftr-435	345	2	.	.	X
ftr-435	345	3	money	money	NOUN
ftr-435	345	4	now	now	ADV
ftr-435	345	5	,	,	PUNCT
ftr-435	345	6	taxes	taxis	NOUN
ftr-435	345	7	,	,	PUNCT
ftr-435	345	8	later	later	ADV
ftr-435	345	9	.	.	PUNCT
ftr-435	346	1	nice	nice	ADJ
ftr-435	346	2	result	result	NOUN
ftr-435	346	3	,	,	PUNCT
ftr-435	346	4	if	if	SCONJ
ftr-435	346	5	you	you	PRON
ftr-435	346	6	can	can	AUX
ftr-435	346	7	get	get	VERB
ftr-435	346	8	.	.	PUNCT
ftr-435	347	1	smartheath	smartheath	PROPN
ftr-435	347	2	,	,	PUNCT
ftr-435	347	3	inc	inc	PROPN
ftr-435	347	4	.	.	PROPN
ftr-435	348	1	v.	v.	PROPN
ftr-435	348	2	commissioner	commissioner	PROPN
ftr-435	348	3	,	,	PUNCT
ftr-435	348	4	t.c	t.c	PROPN
ftr-435	348	5	.	.	PROPN
ftr-435	348	6	memo	memo	NOUN
ftr-435	348	7	.	.	PUNCT
ftr-435	349	1	2001	2001	NUM
ftr-435	349	2	-	-	SYM
ftr-435	349	3	145	145	NUM
ftr-435	349	4	(	(	PUNCT
ftr-435	349	5	6/20/01	6/20/01	NOUN
ftr-435	349	6	)	)	PUNCT
ftr-435	349	7	.	.	PUNCT
ftr-435	350	1	customer	customer	NOUN
ftr-435	350	2	overpayments	overpayment	NOUN
ftr-435	350	3	that	that	PRON
ftr-435	350	4	were	be	AUX
ftr-435	350	5	commingled	commingle	VERB
ftr-435	350	6	with	with	ADP
ftr-435	350	7	the	the	DET
ftr-435	350	8	taxpayer	taxpayer	PROPN
ftr-435	350	9	�	�	PROPN
ftr-435	350	10	s	s	PART
ftr-435	350	11	other	other	ADJ
ftr-435	350	12	receipts	receipt	NOUN
ftr-435	350	13	and	and	CCONJ
ftr-435	350	14	routinely	routinely	ADV
ftr-435	350	15	applied	apply	VERB
ftr-435	350	16	against	against	ADP
ftr-435	350	17	the	the	DET
ftr-435	350	18	customers	customer	NOUN
ftr-435	350	19	�	�	PROPN
ftr-435	350	20	future	future	ADJ
ftr-435	350	21	orders	order	NOUN
ftr-435	350	22	were	be	AUX
ftr-435	350	23	not	not	PART
ftr-435	350	24	includable	includable	ADJ
ftr-435	350	25	under	under	ADP
ftr-435	350	26	the	the	DET
ftr-435	350	27	claim	claim	NOUN
ftr-435	350	28	of	of	ADP
ftr-435	350	29	right	right	ADJ
ftr-435	350	30	doctrine	doctrine	NOUN
ftr-435	350	31	because	because	SCONJ
ftr-435	350	32	the	the	DET
ftr-435	350	33	taxpayer	taxpayer	NOUN
ftr-435	350	34	would	would	AUX
ftr-435	350	35	have	have	AUX
ftr-435	350	36	been	be	AUX
ftr-435	350	37	willing	willing	ADJ
ftr-435	350	38	to	to	PART
ftr-435	350	39	refund	refund	VERB
ftr-435	350	40	the	the	DET
ftr-435	350	41	overpayments	overpayment	NOUN
ftr-435	350	42	if	if	SCONJ
ftr-435	350	43	requested	request	VERB
ftr-435	350	44	.	.	PUNCT
ftr-435	351	1	5	5	X
ftr-435	351	2	.	.	X
ftr-435	351	3	apportioning	apportion	VERB
ftr-435	351	4	basis	basis	NOUN
ftr-435	351	5	to	to	ADP
ftr-435	351	6	an	an	DET
ftr-435	351	7	expectancy	expectancy	NOUN
ftr-435	351	8	.	.	PUNCT
ftr-435	352	1	gladden	gladden	PROPN
ftr-435	352	2	v.	v.	PROPN
ftr-435	352	3	commissioner	commissioner	PROPN
ftr-435	352	4	,	,	PUNCT
ftr-435	352	5	262	262	NUM
ftr-435	352	6	f.3d	f.3d	NUM
ftr-435	352	7	851	851	NUM
ftr-435	352	8	,	,	PUNCT
ftr-435	352	9	2001	2001	NUM
ftr-435	352	10	-	-	SYM
ftr-435	352	11	2	2	NUM
ftr-435	352	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	352	13	.	.	PROPN
ftr-435	353	1	¶	¶	PROPN
ftr-435	353	2	50,597	50,597	NUM
ftr-435	353	3	,	,	PUNCT
ftr-435	353	4	88	88	NUM
ftr-435	353	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	353	6	5543	5543	NUM
ftr-435	353	7	(	(	PUNCT
ftr-435	353	8	9th	9th	ADJ
ftr-435	353	9	cir	cir	NOUN
ftr-435	353	10	.	.	PUNCT
ftr-435	354	1	8/20/01	8/20/01	NUM
ftr-435	354	2	)	)	PUNCT
ftr-435	355	1	,	,	PUNCT
ftr-435	355	2	rev	rev	VERB
ftr-435	355	3	�	�	PROPN
ftr-435	355	4	g	g	PROPN
ftr-435	355	5	and	and	CCONJ
ftr-435	355	6	remanding	remand	VERB
ftr-435	355	7	112	112	NUM
ftr-435	355	8	t.c	t.c	PROPN
ftr-435	355	9	.	.	PROPN
ftr-435	355	10	209	209	NUM
ftr-435	355	11	(	(	PUNCT
ftr-435	355	12	4/15/99	4/15/99	NUM
ftr-435	355	13	)	)	PUNCT
ftr-435	355	14	.	.	PUNCT
ftr-435	356	1	the	the	DET
ftr-435	356	2	taxpayer	taxpayer	NOUN
ftr-435	356	3	was	be	AUX
ftr-435	356	4	a	a	DET
ftr-435	356	5	partner	partner	NOUN
ftr-435	356	6	in	in	ADP
ftr-435	356	7	a	a	DET
ftr-435	356	8	partnership	partnership	NOUN
ftr-435	356	9	engaged	engage	VERB
ftr-435	356	10	in	in	ADP
ftr-435	356	11	farming	farming	NOUN
ftr-435	356	12	that	that	PRON
ftr-435	356	13	received	receive	VERB
ftr-435	356	14	(	(	PUNCT
ftr-435	356	15	indirectly	indirectly	ADV
ftr-435	356	16	)	)	PUNCT
ftr-435	356	17	from	from	ADP
ftr-435	356	18	the	the	DET
ftr-435	356	19	department	department	NOUN
ftr-435	356	20	of	of	ADP
ftr-435	356	21	the	the	DET
ftr-435	356	22	interior	interior	ADJ
ftr-435	356	23	payments	payment	NOUN
ftr-435	356	24	in	in	ADP
ftr-435	356	25	exchange	exchange	NOUN
ftr-435	356	26	for	for	ADP
ftr-435	356	27	surrender	surrender	NOUN
ftr-435	356	28	of	of	ADP
ftr-435	356	29	its	its	PRON
ftr-435	356	30	rights	right	NOUN
ftr-435	356	31	to	to	ADP
ftr-435	356	32	a	a	DET
ftr-435	356	33	water	water	NOUN
ftr-435	356	34	allotment	allotment	NOUN
ftr-435	356	35	from	from	ADP
ftr-435	356	36	the	the	DET
ftr-435	356	37	colorado	colorado	PROPN
ftr-435	356	38	river	river	PROPN
ftr-435	356	39	,	,	PUNCT
ftr-435	356	40	which	which	PRON
ftr-435	356	41	were	be	AUX
ftr-435	356	42	appurtenant	appurtenant	ADJ
ftr-435	356	43	to	to	ADP
ftr-435	356	44	the	the	DET
ftr-435	356	45	land	land	NOUN
ftr-435	356	46	.	.	PUNCT
ftr-435	357	1	the	the	DET
ftr-435	357	2	tax	tax	NOUN
ftr-435	357	3	court	court	NOUN
ftr-435	357	4	held	hold	VERB
ftr-435	357	5	that	that	SCONJ
ftr-435	357	6	the	the	DET
ftr-435	357	7	gain	gain	NOUN
ftr-435	357	8	was	be	AUX
ftr-435	357	9	a	a	DET
ftr-435	357	10	capital	capital	NOUN
ftr-435	357	11	gain	gain	NOUN
ftr-435	357	12	because	because	SCONJ
ftr-435	357	13	the	the	DET
ftr-435	357	14	water	water	NOUN
ftr-435	357	15	rights	right	NOUN
ftr-435	357	16	were	be	AUX
ftr-435	357	17	a	a	DET
ftr-435	357	18	property	property	NOUN
ftr-435	357	19	interest	interest	NOUN
ftr-435	357	20	.	.	PUNCT
ftr-435	358	1	the	the	DET
ftr-435	358	2	commissioner	commissioner	NOUN
ftr-435	358	3	�	�	NOUN
ftr-435	358	4	s	s	PART
ftr-435	358	5	argument	argument	NOUN
ftr-435	358	6	that	that	SCONJ
ftr-435	358	7	the	the	DET
ftr-435	358	8	transaction	transaction	NOUN
ftr-435	358	9	resulted	result	VERB
ftr-435	358	10	in	in	ADP
ftr-435	358	11	ordinary	ordinary	ADJ
ftr-435	358	12	income	income	NOUN
ftr-435	358	13	under	under	ADP
ftr-435	358	14	commissioner	commissioner	PROPN
ftr-435	358	15	v.	v.	PROPN
ftr-435	358	16	p.g	p.g	PROPN
ftr-435	358	17	.	.	PROPN
ftr-435	358	18	lake	lake	PROPN
ftr-435	358	19	,	,	PUNCT
ftr-435	358	20	inc	inc	PROPN
ftr-435	358	21	.	.	PROPN
ftr-435	358	22	,	,	PUNCT
ftr-435	358	23	356	356	NUM
ftr-435	358	24	u.s	u.s	PROPN
ftr-435	358	25	.	.	PROPN
ftr-435	358	26	260	260	NUM
ftr-435	358	27	(	(	PUNCT
ftr-435	358	28	1958	1958	NUM
ftr-435	358	29	)	)	PUNCT
ftr-435	358	30	,	,	PUNCT
ftr-435	358	31	was	be	AUX
ftr-435	358	32	rejected	reject	VERB
ftr-435	358	33	because	because	SCONJ
ftr-435	358	34	use	use	NOUN
ftr-435	358	35	of	of	ADP
ftr-435	358	36	the	the	DET
ftr-435	358	37	water	water	NOUN
ftr-435	358	38	rights	right	NOUN
ftr-435	358	39	themselves	themselves	PRON
ftr-435	358	40	did	do	VERB
ftr-435	358	41	not	not	PART
ftr-435	358	42	640	640	NUM
ftr-435	358	43	florida	florida	PROPN
ftr-435	358	44	tax	tax	NOUN
ftr-435	358	45	review	review	NOUN
ftr-435	359	1	[	[	X
ftr-435	359	2	vol.5	vol.5	NOUN
ftr-435	359	3	:	:	PUNCT
ftr-435	359	4	si	si	PROPN
ftr-435	359	5	4	4	NUM
ftr-435	359	6	.	.	NUM
ftr-435	359	7	503	503	NUM
ftr-435	359	8	u.s	u.s	PROPN
ftr-435	359	9	.	.	PROPN
ftr-435	359	10	79	79	NUM
ftr-435	359	11	(	(	PUNCT
ftr-435	359	12	1992	1992	NUM
ftr-435	359	13	)	)	PUNCT
ftr-435	359	14	.	.	PUNCT
ftr-435	360	1	directly	directly	ADV
ftr-435	360	2	produce	produce	VERB
ftr-435	360	3	ordinary	ordinary	ADJ
ftr-435	360	4	income	income	NOUN
ftr-435	360	5	.	.	PUNCT
ftr-435	361	1	they	they	PRON
ftr-435	361	2	were	be	AUX
ftr-435	361	3	simply	simply	ADV
ftr-435	361	4	one	one	NUM
ftr-435	361	5	component	component	NOUN
ftr-435	361	6	of	of	ADP
ftr-435	361	7	the	the	DET
ftr-435	361	8	taxpayer	taxpayer	PROPN
ftr-435	361	9	�	�	PROPN
ftr-435	361	10	s	s	PART
ftr-435	361	11	investment	investment	NOUN
ftr-435	361	12	in	in	ADP
ftr-435	361	13	its	its	PRON
ftr-435	361	14	business	business	NOUN
ftr-435	361	15	.	.	PUNCT
ftr-435	362	1	even	even	ADV
ftr-435	362	2	though	though	SCONJ
ftr-435	362	3	the	the	DET
ftr-435	362	4	amounts	amount	NOUN
ftr-435	362	5	were	be	AUX
ftr-435	362	6	received	receive	VERB
ftr-435	362	7	in	in	ADP
ftr-435	362	8	exchange	exchange	NOUN
ftr-435	362	9	for	for	ADP
ftr-435	362	10	the	the	DET
ftr-435	362	11	surrender	surrender	NOUN
ftr-435	362	12	of	of	ADP
ftr-435	362	13	the	the	DET
ftr-435	362	14	rights	right	NOUN
ftr-435	362	15	back	back	ADV
ftr-435	362	16	to	to	ADP
ftr-435	362	17	the	the	DET
ftr-435	362	18	interior	interior	ADJ
ftr-435	362	19	department	department	NOUN
ftr-435	362	20	and	and	CCONJ
ftr-435	362	21	the	the	DET
ftr-435	362	22	court	court	NOUN
ftr-435	362	23	referred	refer	VERB
ftr-435	362	24	to	to	ADP
ftr-435	362	25	the	the	DET
ftr-435	362	26	payments	payment	NOUN
ftr-435	362	27	received	receive	VERB
ftr-435	362	28	by	by	ADP
ftr-435	362	29	the	the	DET
ftr-435	362	30	taxpayer	taxpayer	NOUN
ftr-435	362	31	as	as	ADP
ftr-435	362	32	�	�	PROPN
ftr-435	362	33	relinquishment	relinquishment	ADJ
ftr-435	362	34	funds	fund	NOUN
ftr-435	362	35	,	,	PUNCT
ftr-435	362	36	�	�	PROPN
ftr-435	362	37	there	there	PRON
ftr-435	362	38	was	be	VERB
ftr-435	362	39	no	no	DET
ftr-435	362	40	discussion	discussion	NOUN
ftr-435	362	41	of	of	ADP
ftr-435	362	42	the	the	DET
ftr-435	362	43	fact	fact	NOUN
ftr-435	362	44	that	that	SCONJ
ftr-435	362	45	the	the	DET
ftr-435	362	46	rights	right	NOUN
ftr-435	362	47	were	be	AUX
ftr-435	362	48	terminated	terminate	VERB
ftr-435	362	49	in	in	ADP
ftr-435	362	50	favor	favor	NOUN
ftr-435	362	51	of	of	ADP
ftr-435	362	52	the	the	DET
ftr-435	362	53	granting	grant	VERB
ftr-435	362	54	party	party	NOUN
ftr-435	362	55	rather	rather	ADV
ftr-435	362	56	than	than	ADP
ftr-435	362	57	transferred	transfer	VERB
ftr-435	362	58	to	to	ADP
ftr-435	362	59	a	a	DET
ftr-435	362	60	third	third	ADJ
ftr-435	362	61	party	party	NOUN
ftr-435	362	62	in	in	ADP
ftr-435	362	63	which	which	PRON
ftr-435	362	64	they	they	PRON
ftr-435	362	65	continued	continue	VERB
ftr-435	362	66	and	and	CCONJ
ftr-435	362	67	therefore	therefore	ADV
ftr-435	362	68	arguably	arguably	ADV
ftr-435	362	69	there	there	PRON
ftr-435	362	70	was	be	VERB
ftr-435	362	71	no	no	DET
ftr-435	362	72	�	�	NOUN
ftr-435	362	73	sale	sale	NOUN
ftr-435	362	74	or	or	CCONJ
ftr-435	362	75	exchange	exchange	NOUN
ftr-435	362	76	.	.	PUNCT
ftr-435	363	1	�	�	PROPN
ftr-435	363	2	(	(	PUNCT
ftr-435	363	3	under	under	ADP
ftr-435	363	4	the	the	DET
ftr-435	363	5	1997	1997	NUM
ftr-435	363	6	amendments	amendment	NOUN
ftr-435	363	7	to	to	ADP
ftr-435	363	8	§	§	PROPN
ftr-435	363	9	1234a	1234a	NUM
ftr-435	363	10	,	,	PUNCT
ftr-435	363	11	the	the	DET
ftr-435	363	12	surrender	surrender	NOUN
ftr-435	363	13	of	of	ADP
ftr-435	363	14	an	an	DET
ftr-435	363	15	interest	interest	NOUN
ftr-435	363	16	in	in	ADP
ftr-435	363	17	property	property	NOUN
ftr-435	363	18	would	would	AUX
ftr-435	363	19	be	be	AUX
ftr-435	363	20	deemed	deem	VERB
ftr-435	363	21	a	a	DET
ftr-435	363	22	�	�	NOUN
ftr-435	363	23	sale	sale	NOUN
ftr-435	363	24	or	or	CCONJ
ftr-435	363	25	exchange	exchange	NOUN
ftr-435	363	26	.	.	PUNCT
ftr-435	364	1	�	�	PROPN
ftr-435	364	2	)	)	PUNCT
ftr-435	364	3	the	the	DET
ftr-435	364	4	tax	tax	NOUN
ftr-435	364	5	court	court	NOUN
ftr-435	364	6	held	hold	VERB
ftr-435	364	7	,	,	PUNCT
ftr-435	364	8	however	however	ADV
ftr-435	364	9	,	,	PUNCT
ftr-435	364	10	the	the	DET
ftr-435	364	11	taxpayer	taxpayer	NOUN
ftr-435	364	12	,	,	PUNCT
ftr-435	364	13	who	who	PRON
ftr-435	364	14	acquired	acquire	VERB
ftr-435	364	15	the	the	DET
ftr-435	364	16	land	land	NOUN
ftr-435	364	17	in	in	ADP
ftr-435	364	18	1976	1976	NUM
ftr-435	364	19	and	and	CCONJ
ftr-435	364	20	acquired	acquire	VERB
ftr-435	364	21	the	the	DET
ftr-435	364	22	appurtenant	appurtenant	ADJ
ftr-435	364	23	water	water	NOUN
ftr-435	364	24	rights	right	NOUN
ftr-435	364	25	in	in	ADP
ftr-435	364	26	1983	1983	NUM
ftr-435	364	27	,	,	PUNCT
ftr-435	364	28	could	could	AUX
ftr-435	364	29	not	not	PART
ftr-435	364	30	allocate	allocate	VERB
ftr-435	364	31	any	any	DET
ftr-435	364	32	portion	portion	NOUN
ftr-435	364	33	of	of	ADP
ftr-435	364	34	the	the	DET
ftr-435	364	35	basis	basis	NOUN
ftr-435	364	36	of	of	ADP
ftr-435	364	37	the	the	DET
ftr-435	364	38	land	land	NOUN
ftr-435	364	39	to	to	ADP
ftr-435	364	40	the	the	DET
ftr-435	364	41	water	water	NOUN
ftr-435	364	42	rights	right	NOUN
ftr-435	364	43	[	[	X
ftr-435	364	44	under	under	ADP
ftr-435	364	45	reg	reg	NOUN
ftr-435	364	46	.	.	PUNCT
ftr-435	365	1	§	§	PROPN
ftr-435	365	2	1.61	1.61	NUM
ftr-435	365	3	-	-	PUNCT
ftr-435	365	4	6(a	6(a	NUM
ftr-435	365	5	)	)	PUNCT
ftr-435	365	6	]	]	PUNCT
ftr-435	365	7	to	to	PART
ftr-435	365	8	offset	offset	VERB
ftr-435	365	9	the	the	DET
ftr-435	365	10	amount	amount	NOUN
ftr-435	365	11	realized	realize	VERB
ftr-435	365	12	on	on	ADP
ftr-435	365	13	the	the	DET
ftr-435	365	14	disposition	disposition	NOUN
ftr-435	365	15	of	of	ADP
ftr-435	365	16	the	the	DET
ftr-435	365	17	water	water	NOUN
ftr-435	365	18	rights	right	NOUN
ftr-435	365	19	in	in	ADP
ftr-435	365	20	1992	1992	NUM
ftr-435	365	21	because	because	SCONJ
ftr-435	365	22	the	the	DET
ftr-435	365	23	water	water	NOUN
ftr-435	365	24	rights	right	NOUN
ftr-435	365	25	were	be	AUX
ftr-435	365	26	not	not	PART
ftr-435	365	27	vested	vest	VERB
ftr-435	365	28	at	at	ADP
ftr-435	365	29	the	the	DET
ftr-435	365	30	time	time	NOUN
ftr-435	365	31	the	the	DET
ftr-435	365	32	land	land	NOUN
ftr-435	365	33	was	be	AUX
ftr-435	365	34	purchased	purchase	VERB
ftr-435	365	35	.	.	PUNCT
ftr-435	366	1	�	�	PROPN
ftr-435	366	2	the	the	DET
ftr-435	366	3	only	only	ADJ
ftr-435	366	4	issue	issue	NOUN
ftr-435	366	5	on	on	ADP
ftr-435	366	6	appeal	appeal	NOUN
ftr-435	366	7	was	be	AUX
ftr-435	366	8	whether	whether	SCONJ
ftr-435	366	9	the	the	DET
ftr-435	366	10	taxpayer	taxpayer	NOUN
ftr-435	366	11	could	could	AUX
ftr-435	366	12	allocate	allocate	VERB
ftr-435	366	13	any	any	DET
ftr-435	366	14	portion	portion	NOUN
ftr-435	366	15	of	of	ADP
ftr-435	366	16	the	the	DET
ftr-435	366	17	basis	basis	NOUN
ftr-435	366	18	of	of	ADP
ftr-435	366	19	the	the	DET
ftr-435	366	20	land	land	NOUN
ftr-435	366	21	to	to	ADP
ftr-435	366	22	the	the	DET
ftr-435	366	23	water	water	NOUN
ftr-435	366	24	rights	right	NOUN
ftr-435	366	25	.	.	PUNCT
ftr-435	367	1	the	the	DET
ftr-435	367	2	ninth	ninth	ADJ
ftr-435	367	3	circuit	circuit	NOUN
ftr-435	367	4	(	(	PUNCT
ftr-435	367	5	judge	judge	NOUN
ftr-435	367	6	fletcher	fletcher	PROPN
ftr-435	367	7	)	)	PUNCT
ftr-435	367	8	disagreed	disagree	VERB
ftr-435	367	9	with	with	ADP
ftr-435	367	10	the	the	DET
ftr-435	367	11	conclusion	conclusion	NOUN
ftr-435	367	12	that	that	SCONJ
ftr-435	367	13	no	no	DET
ftr-435	367	14	portion	portion	NOUN
ftr-435	367	15	of	of	ADP
ftr-435	367	16	the	the	DET
ftr-435	367	17	basis	basis	NOUN
ftr-435	367	18	of	of	ADP
ftr-435	367	19	the	the	DET
ftr-435	367	20	land	land	NOUN
ftr-435	367	21	could	could	AUX
ftr-435	367	22	be	be	AUX
ftr-435	367	23	allocated	allocate	VERB
ftr-435	367	24	to	to	ADP
ftr-435	367	25	the	the	DET
ftr-435	367	26	water	water	NOUN
ftr-435	367	27	rights	right	NOUN
ftr-435	367	28	.	.	PUNCT
ftr-435	368	1	it	it	PRON
ftr-435	368	2	reasoned	reason	VERB
ftr-435	368	3	that	that	SCONJ
ftr-435	368	4	if	if	SCONJ
ftr-435	368	5	there	there	PRON
ftr-435	368	6	had	have	AUX
ftr-435	368	7	not	not	PART
ftr-435	368	8	been	be	AUX
ftr-435	368	9	an	an	DET
ftr-435	368	10	expectation	expectation	NOUN
ftr-435	368	11	of	of	ADP
ftr-435	368	12	a	a	DET
ftr-435	368	13	subsequent	subsequent	ADJ
ftr-435	368	14	allocation	allocation	NOUN
ftr-435	368	15	of	of	ADP
ftr-435	368	16	water	water	NOUN
ftr-435	368	17	rights	right	NOUN
ftr-435	368	18	to	to	ADP
ftr-435	368	19	the	the	DET
ftr-435	368	20	land	land	NOUN
ftr-435	368	21	at	at	ADP
ftr-435	368	22	the	the	DET
ftr-435	368	23	time	time	NOUN
ftr-435	368	24	of	of	ADP
ftr-435	368	25	its	its	PRON
ftr-435	368	26	purchase	purchase	NOUN
ftr-435	368	27	,	,	PUNCT
ftr-435	368	28	none	none	NOUN
ftr-435	368	29	of	of	ADP
ftr-435	368	30	the	the	DET
ftr-435	368	31	cost	cost	NOUN
ftr-435	368	32	of	of	ADP
ftr-435	368	33	the	the	DET
ftr-435	368	34	land	land	NOUN
ftr-435	368	35	would	would	AUX
ftr-435	368	36	have	have	AUX
ftr-435	368	37	been	be	AUX
ftr-435	368	38	apportionable	apportionable	ADJ
ftr-435	368	39	to	to	ADP
ftr-435	368	40	the	the	DET
ftr-435	368	41	water	water	NOUN
ftr-435	368	42	rights	right	NOUN
ftr-435	368	43	.	.	PUNCT
ftr-435	369	1	but	but	CCONJ
ftr-435	369	2	because	because	SCONJ
ftr-435	369	3	there	there	PRON
ftr-435	369	4	was	be	VERB
ftr-435	369	5	an	an	DET
ftr-435	369	6	expectation	expectation	NOUN
ftr-435	369	7	of	of	ADP
ftr-435	369	8	a	a	DET
ftr-435	369	9	subsequent	subsequent	ADJ
ftr-435	369	10	allocation	allocation	NOUN
ftr-435	369	11	of	of	ADP
ftr-435	369	12	water	water	NOUN
ftr-435	369	13	rights	right	NOUN
ftr-435	369	14	to	to	ADP
ftr-435	369	15	the	the	DET
ftr-435	369	16	land	land	NOUN
ftr-435	369	17	at	at	ADP
ftr-435	369	18	the	the	DET
ftr-435	369	19	time	time	NOUN
ftr-435	369	20	of	of	ADP
ftr-435	369	21	its	its	PRON
ftr-435	369	22	purchase	purchase	NOUN
ftr-435	369	23	,	,	PUNCT
ftr-435	369	24	the	the	DET
ftr-435	369	25	land	land	NOUN
ftr-435	369	26	could	could	AUX
ftr-435	369	27	have	have	AUX
ftr-435	369	28	commanded	command	VERB
ftr-435	369	29	a	a	DET
ftr-435	369	30	premium	premium	NOUN
ftr-435	369	31	that	that	PRON
ftr-435	369	32	properly	properly	ADV
ftr-435	369	33	should	should	AUX
ftr-435	369	34	have	have	AUX
ftr-435	369	35	been	be	AUX
ftr-435	369	36	allocated	allocate	VERB
ftr-435	369	37	to	to	ADP
ftr-435	369	38	the	the	DET
ftr-435	369	39	basis	basis	NOUN
ftr-435	369	40	of	of	ADP
ftr-435	369	41	the	the	DET
ftr-435	369	42	water	water	NOUN
ftr-435	369	43	rights	right	NOUN
ftr-435	369	44	.	.	PUNCT
ftr-435	370	1	the	the	DET
ftr-435	370	2	ninth	ninth	ADJ
ftr-435	370	3	circuit	circuit	NOUN
ftr-435	370	4	refused	refuse	VERB
ftr-435	370	5	to	to	PART
ftr-435	370	6	follow	follow	VERB
ftr-435	370	7	inaja	inaja	PROPN
ftr-435	370	8	land	land	PROPN
ftr-435	370	9	co.	co.	PROPN
ftr-435	370	10	,	,	PUNCT
ftr-435	370	11	ltd	ltd	PROPN
ftr-435	370	12	.	.	PROPN
ftr-435	371	1	v.	v.	PROPN
ftr-435	371	2	commissioner	commissioner	PROPN
ftr-435	371	3	,	,	PUNCT
ftr-435	371	4	9	9	NUM
ftr-435	371	5	t.c	t.c	PROPN
ftr-435	371	6	.	.	PROPN
ftr-435	372	1	727	727	NUM
ftr-435	372	2	(	(	PUNCT
ftr-435	372	3	1947	1947	NUM
ftr-435	372	4	)	)	PUNCT
ftr-435	372	5	,	,	PUNCT
ftr-435	373	1	and	and	CCONJ
ftr-435	373	2	permit	permit	VERB
ftr-435	373	3	each	each	DET
ftr-435	373	4	taxpayer	taxpayer	NOUN
ftr-435	373	5	to	to	PART
ftr-435	373	6	apply	apply	VERB
ftr-435	373	7	the	the	DET
ftr-435	373	8	amount	amount	NOUN
ftr-435	373	9	received	receive	VERB
ftr-435	373	10	against	against	ADP
ftr-435	373	11	his	his	PRON
ftr-435	373	12	basis	basis	NOUN
ftr-435	373	13	in	in	ADP
ftr-435	373	14	the	the	DET
ftr-435	373	15	land	land	NOUN
ftr-435	373	16	.	.	PUNCT
ftr-435	374	1	instead	instead	ADV
ftr-435	374	2	,	,	PUNCT
ftr-435	374	3	it	it	PRON
ftr-435	374	4	remanded	remand	VERB
ftr-435	374	5	for	for	ADP
ftr-435	374	6	a	a	DET
ftr-435	374	7	trial	trial	NOUN
ftr-435	374	8	to	to	PART
ftr-435	374	9	determine	determine	VERB
ftr-435	374	10	what	what	DET
ftr-435	374	11	portion	portion	NOUN
ftr-435	374	12	of	of	ADP
ftr-435	374	13	the	the	DET
ftr-435	374	14	cost	cost	NOUN
ftr-435	374	15	of	of	ADP
ftr-435	374	16	the	the	DET
ftr-435	374	17	land	land	NOUN
ftr-435	374	18	was	be	AUX
ftr-435	374	19	a	a	DET
ftr-435	374	20	premium	premium	NOUN
ftr-435	374	21	paid	pay	VERB
ftr-435	374	22	for	for	ADP
ftr-435	374	23	the	the	DET
ftr-435	374	24	water	water	NOUN
ftr-435	374	25	rights	right	NOUN
ftr-435	374	26	later	later	ADV
ftr-435	374	27	acquired	acquire	VERB
ftr-435	374	28	,	,	PUNCT
ftr-435	374	29	or	or	CCONJ
ftr-435	374	30	whether	whether	SCONJ
ftr-435	374	31	it	it	PRON
ftr-435	374	32	is	be	AUX
ftr-435	374	33	�	�	NOUN
ftr-435	374	34	impracticable	impracticable	ADJ
ftr-435	374	35	or	or	CCONJ
ftr-435	374	36	impossible	impossible	ADJ
ftr-435	374	37	�	�	PROPN
ftr-435	374	38	to	to	PART
ftr-435	374	39	determine	determine	VERB
ftr-435	374	40	what	what	PRON
ftr-435	374	41	that	that	DET
ftr-435	374	42	premium	premium	NOUN
ftr-435	374	43	may	may	AUX
ftr-435	374	44	have	have	AUX
ftr-435	374	45	been	be	AUX
ftr-435	374	46	.	.	PUNCT
ftr-435	375	1	b.	b.	PROPN
ftr-435	375	2	deductible	deductible	ADJ
ftr-435	375	3	expenses	expense	NOUN
ftr-435	375	4	versus	versus	ADP
ftr-435	375	5	capitalization	capitalization	NOUN
ftr-435	375	6	indopco4	indopco4	PRON
ftr-435	375	7	aftermath	aftermath	NOUN
ftr-435	375	8	:	:	PUNCT
ftr-435	375	9	�	�	NOUN
ftr-435	375	10	deductions	deduction	NOUN
ftr-435	375	11	are	be	AUX
ftr-435	375	12	exceptions	exception	NOUN
ftr-435	375	13	to	to	ADP
ftr-435	375	14	the	the	DET
ftr-435	375	15	norm	norm	NOUN
ftr-435	375	16	of	of	ADP
ftr-435	375	17	capitalization	capitalization	NOUN
ftr-435	375	18	.	.	PUNCT
ftr-435	376	1	�	�	PROPN
ftr-435	376	2	(	(	PUNCT
ftr-435	376	3	blackmun	blackmun	PROPN
ftr-435	376	4	,	,	PUNCT
ftr-435	376	5	j.	j.	PROPN
ftr-435	376	6	)	)	PUNCT
ftr-435	376	7	1	1	X
ftr-435	376	8	.	.	X
ftr-435	377	1	extending	extend	VERB
ftr-435	377	2	expensing	expensing	NOUN
ftr-435	377	3	of	of	ADP
ftr-435	377	4	certain	certain	ADJ
ftr-435	377	5	environmental	environmental	ADJ
ftr-435	377	6	remediation	remediation	NOUN
ftr-435	377	7	costs	cost	NOUN
ftr-435	377	8	.	.	PUNCT
ftr-435	378	1	as	as	ADV
ftr-435	378	2	originally	originally	ADV
ftr-435	378	3	enacted	enact	VERB
ftr-435	378	4	in	in	ADP
ftr-435	378	5	1997	1997	NUM
ftr-435	378	6	,	,	PUNCT
ftr-435	378	7	§	§	PROPN
ftr-435	378	8	198	198	NUM
ftr-435	378	9	,	,	PUNCT
ftr-435	378	10	�	�	NOUN
ftr-435	378	11	expensing	expensing	NOUN
ftr-435	378	12	of	of	ADP
ftr-435	378	13	environmental	environmental	ADJ
ftr-435	378	14	remediation	remediation	NOUN
ftr-435	378	15	costs	cost	NOUN
ftr-435	378	16	.	.	PUNCT
ftr-435	378	17	.	.	PUNCT
ftr-435	379	1	.	.	PUNCT
ftr-435	380	1	which	which	PRON
ftr-435	380	2	[	[	X
ftr-435	380	3	are	be	AUX
ftr-435	380	4	]	]	PUNCT
ftr-435	380	5	paid	pay	VERB
ftr-435	380	6	or	or	CCONJ
ftr-435	380	7	incurred	incur	VERB
ftr-435	380	8	in	in	ADP
ftr-435	380	9	connection	connection	NOUN
ftr-435	380	10	with	with	ADP
ftr-435	380	11	the	the	DET
ftr-435	380	12	abatement	abatement	NOUN
ftr-435	380	13	or	or	CCONJ
ftr-435	380	14	control	control	NOUN
ftr-435	380	15	of	of	ADP
ftr-435	380	16	hazardous	hazardous	ADJ
ftr-435	380	17	substances	substance	NOUN
ftr-435	380	18	at	at	ADP
ftr-435	380	19	a	a	DET
ftr-435	380	20	qualified	qualified	ADJ
ftr-435	380	21	contaminated	contaminate	VERB
ftr-435	380	22	site	site	NOUN
ftr-435	380	23	,	,	PUNCT
ftr-435	380	24	�	�	PROPN
ftr-435	380	25	applied	apply	VERB
ftr-435	380	26	only	only	ADV
ftr-435	380	27	2002	2002	NUM
ftr-435	380	28	]	]	PUNCT
ftr-435	380	29	recent	recent	ADJ
ftr-435	380	30	developments	development	NOUN
ftr-435	380	31	in	in	ADP
ftr-435	380	32	federal	federal	ADJ
ftr-435	380	33	income	income	NOUN
ftr-435	380	34	taxation	taxation	NOUN
ftr-435	380	35	641	641	NUM
ftr-435	380	36	to	to	ADP
ftr-435	380	37	expenditures	expenditure	NOUN
ftr-435	380	38	paid	pay	VERB
ftr-435	380	39	or	or	CCONJ
ftr-435	380	40	incurred	incur	VERB
ftr-435	380	41	between	between	ADP
ftr-435	380	42	8/5/97	8/5/97	NUM
ftr-435	380	43	and	and	CCONJ
ftr-435	380	44	12/31/00	12/31/00	PROPN
ftr-435	380	45	.	.	PROPN
ftr-435	380	46	in	in	ADP
ftr-435	380	47	1999	1999	NUM
ftr-435	380	48	,	,	PUNCT
ftr-435	380	49	congress	congress	PROPN
ftr-435	380	50	extended	extend	VERB
ftr-435	380	51	the	the	DET
ftr-435	380	52	provision	provision	NOUN
ftr-435	380	53	�	�	PROPN
ftr-435	380	54	s	s	PART
ftr-435	380	55	sunset	sunset	NOUN
ftr-435	380	56	date	date	NOUN
ftr-435	380	57	to	to	ADP
ftr-435	380	58	12/31/01	12/31/01	PROPN
ftr-435	380	59	.	.	PUNCT
ftr-435	380	60	a.	a.	NOUN
ftr-435	380	61	in	in	ADP
ftr-435	380	62	the	the	DET
ftr-435	380	63	community	community	NOUN
ftr-435	380	64	renewal	renewal	NOUN
ftr-435	380	65	tax	tax	NOUN
ftr-435	380	66	relief	relief	NOUN
ftr-435	380	67	act	act	NOUN
ftr-435	380	68	of	of	ADP
ftr-435	380	69	2000	2000	NUM
ftr-435	380	70	,	,	PUNCT
ftr-435	380	71	p.l	p.l	PROPN
ftr-435	380	72	.	.	PROPN
ftr-435	380	73	106	106	NUM
ftr-435	380	74	-	-	SYM
ftr-435	380	75	554	554	NUM
ftr-435	380	76	,	,	PUNCT
ftr-435	380	77	the	the	DET
ftr-435	380	78	expiration	expiration	NOUN
ftr-435	380	79	date	date	NOUN
ftr-435	380	80	of	of	ADP
ftr-435	380	81	this	this	DET
ftr-435	380	82	provision	provision	NOUN
ftr-435	380	83	was	be	AUX
ftr-435	380	84	extended	extend	VERB
ftr-435	380	85	until	until	ADP
ftr-435	380	86	the	the	DET
ftr-435	380	87	end	end	NOUN
ftr-435	380	88	of	of	ADP
ftr-435	380	89	2003	2003	NUM
ftr-435	380	90	and	and	CCONJ
ftr-435	380	91	the	the	DET
ftr-435	380	92	targeted	target	VERB
ftr-435	380	93	area	area	NOUN
ftr-435	380	94	requirement	requirement	NOUN
ftr-435	380	95	was	be	AUX
ftr-435	380	96	eliminated	eliminate	VERB
ftr-435	380	97	.	.	PUNCT
ftr-435	381	1	this	this	PRON
ftr-435	381	2	means	mean	VERB
ftr-435	381	3	that	that	SCONJ
ftr-435	381	4	expenditures	expenditure	NOUN
ftr-435	381	5	paid	pay	VERB
ftr-435	381	6	or	or	CCONJ
ftr-435	381	7	incurred	incur	VERB
ftr-435	381	8	after	after	ADP
ftr-435	381	9	december	december	PROPN
ftr-435	381	10	21	21	NUM
ftr-435	381	11	,	,	PUNCT
ftr-435	381	12	2000	2000	NUM
ftr-435	381	13	,	,	PUNCT
ftr-435	381	14	with	with	ADP
ftr-435	381	15	respect	respect	NOUN
ftr-435	381	16	to	to	ADP
ftr-435	381	17	any	any	DET
ftr-435	381	18	brownfields	brownfield	NOUN
ftr-435	381	19	site	site	NOUN
ftr-435	381	20	�	�	PROPN
ftr-435	381	21	but	but	CCONJ
ftr-435	381	22	not	not	PART
ftr-435	381	23	including	include	VERB
ftr-435	381	24	a	a	DET
ftr-435	381	25	cercla	cercla	NOUN
ftr-435	381	26	site	site	NOUN
ftr-435	381	27	�	�	PROPN
ftr-435	381	28	certified	certify	VERB
ftr-435	381	29	by	by	ADP
ftr-435	381	30	a	a	DET
ftr-435	381	31	state	state	NOUN
ftr-435	381	32	environmental	environmental	ADJ
ftr-435	381	33	agency	agency	NOUN
ftr-435	381	34	qualify	qualify	VERB
ftr-435	381	35	for	for	ADP
ftr-435	381	36	expensing	expense	VERB
ftr-435	381	37	under	under	ADP
ftr-435	381	38	§	§	PROPN
ftr-435	381	39	198	198	NUM
ftr-435	381	40	.	.	PUNCT
ftr-435	382	1	b.	b.	PROPN
ftr-435	383	1	the	the	DET
ftr-435	383	2	2001	2001	NUM
ftr-435	383	3	act	act	NOUN
ftr-435	383	4	extended	extend	VERB
ftr-435	383	5	the	the	DET
ftr-435	383	6	expensing	expensing	NOUN
ftr-435	383	7	under	under	ADP
ftr-435	383	8	§	§	PROPN
ftr-435	383	9	198	198	NUM
ftr-435	383	10	of	of	ADP
ftr-435	383	11	environmental	environmental	ADJ
ftr-435	383	12	remediation	remediation	NOUN
ftr-435	383	13	costs	cost	NOUN
ftr-435	383	14	for	for	ADP
ftr-435	383	15	brownfields	brownfield	NOUN
ftr-435	383	16	sites	site	NOUN
ftr-435	383	17	through	through	ADP
ftr-435	383	18	12/31/01	12/31/01	NUM
ftr-435	383	19	.	.	PROPN
ftr-435	383	20	2	2	NUM
ftr-435	383	21	.	.	X
ftr-435	383	22	�	�	PROPN
ftr-435	384	1	+	+	PROPN
ftr-435	384	2	*	*	AUX
ftr-435	384	3	fly	fly	VERB
ftr-435	384	4	the	the	DET
ftr-435	384	5	repaired	repair	VERB
ftr-435	384	6	skies	sky	NOUN
ftr-435	384	7	of	of	ADP
ftr-435	384	8	.	.	PUNCT
ftr-435	384	9	.	.	PUNCT
ftr-435	384	10	.	.	PUNCT
ftr-435	384	11	.	.	PUNCT
ftr-435	385	1	+	+	PUNCT
ftr-435	386	1	*	*	ADJ
ftr-435	386	2	rev	rev	PROPN
ftr-435	386	3	.	.	PROPN
ftr-435	386	4	rul	rul	PROPN
ftr-435	386	5	.	.	PUNCT
ftr-435	386	6	2001	2001	NUM
ftr-435	386	7	-	-	SYM
ftr-435	386	8	4	4	NUM
ftr-435	386	9	,	,	PUNCT
ftr-435	386	10	2001	2001	NUM
ftr-435	386	11	-	-	SYM
ftr-435	386	12	3	3	NUM
ftr-435	386	13	i.r.b	i.r.b	NOUN
ftr-435	386	14	.	.	PUNCT
ftr-435	386	15	295	295	NUM
ftr-435	386	16	(	(	PUNCT
ftr-435	386	17	12/22/00	12/22/00	PROPN
ftr-435	386	18	)	)	PUNCT
ftr-435	386	19	.	.	PUNCT
ftr-435	387	1	the	the	DET
ftr-435	387	2	irs	irs	PROPN
ftr-435	387	3	provided	provide	VERB
ftr-435	387	4	significant	significant	ADJ
ftr-435	387	5	guidance	guidance	NOUN
ftr-435	387	6	regarding	regard	VERB
ftr-435	387	7	the	the	DET
ftr-435	387	8	dividing	dividing	NOUN
ftr-435	387	9	line	line	NOUN
ftr-435	387	10	between	between	ADP
ftr-435	387	11	repair	repair	NOUN
ftr-435	387	12	costs	cost	NOUN
ftr-435	387	13	deductible	deductible	ADJ
ftr-435	387	14	under	under	ADP
ftr-435	387	15	§	§	PROPN
ftr-435	387	16	162	162	NUM
ftr-435	387	17	and	and	CCONJ
ftr-435	387	18	replacement	replacement	NOUN
ftr-435	387	19	and	and	CCONJ
ftr-435	387	20	rehabilitation	rehabilitation	NOUN
ftr-435	387	21	costs	cost	NOUN
ftr-435	387	22	that	that	PRON
ftr-435	387	23	must	must	AUX
ftr-435	387	24	be	be	AUX
ftr-435	387	25	capitalized	capitalize	VERB
ftr-435	387	26	.	.	PUNCT
ftr-435	388	1	the	the	DET
ftr-435	388	2	ruling	ruling	NOUN
ftr-435	388	3	dealt	deal	VERB
ftr-435	388	4	with	with	ADP
ftr-435	388	5	costs	cost	NOUN
ftr-435	388	6	incurred	incur	VERB
ftr-435	388	7	by	by	ADP
ftr-435	388	8	an	an	DET
ftr-435	388	9	airline	airline	NOUN
ftr-435	388	10	with	with	ADP
ftr-435	388	11	respect	respect	NOUN
ftr-435	388	12	to	to	ADP
ftr-435	388	13	work	work	NOUN
ftr-435	388	14	on	on	ADP
ftr-435	388	15	aircraft	aircraft	NOUN
ftr-435	388	16	airframes	airframe	NOUN
ftr-435	388	17	in	in	ADP
ftr-435	388	18	three	three	NUM
ftr-435	388	19	specific	specific	ADJ
ftr-435	388	20	situations	situation	NOUN
ftr-435	388	21	involving	involve	VERB
ftr-435	388	22	fully	fully	ADV
ftr-435	388	23	depreciated	depreciate	VERB
ftr-435	388	24	aircraft	aircraft	NOUN
ftr-435	388	25	.	.	PUNCT
ftr-435	389	1	at	at	ADP
ftr-435	389	2	the	the	DET
ftr-435	389	3	time	time	NOUN
ftr-435	389	4	the	the	DET
ftr-435	389	5	aircraft	aircraft	NOUN
ftr-435	389	6	were	be	AUX
ftr-435	389	7	placed	place	VERB
ftr-435	389	8	in	in	ADP
ftr-435	389	9	service	service	NOUN
ftr-435	389	10	,	,	PUNCT
ftr-435	389	11	it	it	PRON
ftr-435	389	12	was	be	AUX
ftr-435	389	13	anticipated	anticipate	VERB
ftr-435	389	14	that	that	SCONJ
ftr-435	389	15	,	,	PUNCT
ftr-435	389	16	if	if	SCONJ
ftr-435	389	17	maintained	maintain	VERB
ftr-435	389	18	,	,	PUNCT
ftr-435	389	19	they	they	PRON
ftr-435	389	20	would	would	AUX
ftr-435	389	21	be	be	AUX
ftr-435	389	22	useful	useful	ADJ
ftr-435	389	23	for	for	ADP
ftr-435	389	24	up	up	ADP
ftr-435	389	25	to	to	PART
ftr-435	389	26	25	25	NUM
ftr-435	389	27	years	year	NOUN
ftr-435	389	28	,	,	PUNCT
ftr-435	389	29	although	although	SCONJ
ftr-435	389	30	they	they	PRON
ftr-435	389	31	were	be	AUX
ftr-435	389	32	depreciable	depreciable	ADJ
ftr-435	389	33	under	under	ADP
ftr-435	389	34	§	§	PROPN
ftr-435	389	35	§	§	PROPN
ftr-435	389	36	167	167	NUM
ftr-435	389	37	and	and	CCONJ
ftr-435	389	38	168	168	NUM
ftr-435	389	39	over	over	ADP
ftr-435	389	40	seven	seven	NUM
ftr-435	389	41	years	year	NOUN
ftr-435	389	42	.	.	PUNCT
ftr-435	390	1	the	the	DET
ftr-435	390	2	irs	irs	PROPN
ftr-435	390	3	ruled	rule	VERB
ftr-435	390	4	that	that	SCONJ
ftr-435	390	5	heavy	heavy	ADJ
ftr-435	390	6	maintenance	maintenance	NOUN
ftr-435	390	7	expenses	expense	NOUN
ftr-435	390	8	generally	generally	ADV
ftr-435	390	9	are	be	AUX
ftr-435	390	10	deductible	deductible	ADJ
ftr-435	390	11	under	under	ADP
ftr-435	390	12	§	§	PROPN
ftr-435	390	13	162	162	NUM
ftr-435	390	14	.	.	PUNCT
ftr-435	391	1	but	but	CCONJ
ftr-435	391	2	costs	cost	NOUN
ftr-435	391	3	incurred	incur	VERB
ftr-435	391	4	in	in	ADP
ftr-435	391	5	conjunction	conjunction	NOUN
ftr-435	391	6	with	with	ADP
ftr-435	391	7	a	a	DET
ftr-435	391	8	heavy	heavy	ADJ
ftr-435	391	9	maintenance	maintenance	NOUN
ftr-435	391	10	visit	visit	NOUN
ftr-435	391	11	must	must	AUX
ftr-435	391	12	be	be	AUX
ftr-435	391	13	capitalized	capitalize	VERB
ftr-435	391	14	to	to	ADP
ftr-435	391	15	the	the	DET
ftr-435	391	16	extent	extent	NOUN
ftr-435	391	17	they	they	PRON
ftr-435	391	18	materially	materially	ADV
ftr-435	391	19	add	add	VERB
ftr-435	391	20	to	to	ADP
ftr-435	391	21	the	the	DET
ftr-435	391	22	value	value	NOUN
ftr-435	391	23	of	of	ADP
ftr-435	391	24	,	,	PUNCT
ftr-435	391	25	substantially	substantially	ADV
ftr-435	391	26	prolong	prolong	VERB
ftr-435	391	27	the	the	DET
ftr-435	391	28	useful	useful	ADJ
ftr-435	391	29	life	life	NOUN
ftr-435	391	30	of	of	ADP
ftr-435	391	31	,	,	PUNCT
ftr-435	391	32	or	or	CCONJ
ftr-435	391	33	adapt	adapt	VERB
ftr-435	391	34	the	the	DET
ftr-435	391	35	airframe	airframe	NOUN
ftr-435	391	36	to	to	ADP
ftr-435	391	37	a	a	DET
ftr-435	391	38	new	new	ADJ
ftr-435	391	39	or	or	CCONJ
ftr-435	391	40	different	different	ADJ
ftr-435	391	41	use	use	NOUN
ftr-435	391	42	.	.	PUNCT
ftr-435	392	1	costs	cost	NOUN
ftr-435	392	2	incurred	incur	VERB
ftr-435	392	3	as	as	ADP
ftr-435	392	4	part	part	NOUN
ftr-435	392	5	of	of	ADP
ftr-435	392	6	a	a	DET
ftr-435	392	7	plan	plan	NOUN
ftr-435	392	8	of	of	ADP
ftr-435	392	9	rehabilitation	rehabilitation	NOUN
ftr-435	392	10	,	,	PUNCT
ftr-435	392	11	modernization	modernization	NOUN
ftr-435	392	12	,	,	PUNCT
ftr-435	392	13	or	or	CCONJ
ftr-435	392	14	improvement	improvement	NOUN
ftr-435	392	15	also	also	ADV
ftr-435	392	16	must	must	AUX
ftr-435	392	17	be	be	AUX
ftr-435	392	18	capitalized	capitalize	VERB
ftr-435	392	19	.	.	PUNCT
ftr-435	393	1	�	�	PROPN
ftr-435	393	2	in	in	ADP
ftr-435	393	3	the	the	DET
ftr-435	393	4	first	first	ADJ
ftr-435	393	5	situation	situation	NOUN
ftr-435	393	6	,	,	PUNCT
ftr-435	393	7	a	a	DET
ftr-435	393	8	heavy	heavy	ADJ
ftr-435	393	9	maintenance	maintenance	NOUN
ftr-435	393	10	,	,	PUNCT
ftr-435	393	11	taking	take	VERB
ftr-435	393	12	45	45	NUM
ftr-435	393	13	days	day	NOUN
ftr-435	393	14	,	,	PUNCT
ftr-435	393	15	was	be	AUX
ftr-435	393	16	performed	perform	VERB
ftr-435	393	17	for	for	ADP
ftr-435	393	18	the	the	DET
ftr-435	393	19	purpose	purpose	NOUN
ftr-435	393	20	of	of	ADP
ftr-435	393	21	preventing	prevent	VERB
ftr-435	393	22	deterioration	deterioration	NOUN
ftr-435	393	23	of	of	ADP
ftr-435	393	24	the	the	DET
ftr-435	393	25	inherent	inherent	ADJ
ftr-435	393	26	safety	safety	NOUN
ftr-435	393	27	and	and	CCONJ
ftr-435	393	28	reliability	reliability	NOUN
ftr-435	393	29	levels	level	NOUN
ftr-435	393	30	of	of	ADP
ftr-435	393	31	the	the	DET
ftr-435	393	32	airframe	airframe	NOUN
ftr-435	393	33	.	.	PUNCT
ftr-435	394	1	the	the	DET
ftr-435	394	2	aircraft	aircraft	NOUN
ftr-435	394	3	was	be	AUX
ftr-435	394	4	substantially	substantially	ADV
ftr-435	394	5	disassembled	disassemble	VERB
ftr-435	394	6	,	,	PUNCT
ftr-435	394	7	inspected	inspect	VERB
ftr-435	394	8	,	,	PUNCT
ftr-435	394	9	repaired	repair	VERB
ftr-435	394	10	,	,	PUNCT
ftr-435	394	11	and	and	CCONJ
ftr-435	394	12	reassembled	reassemble	VERB
ftr-435	394	13	,	,	PUNCT
ftr-435	394	14	after	after	ADP
ftr-435	394	15	which	which	PRON
ftr-435	394	16	it	it	PRON
ftr-435	394	17	was	be	AUX
ftr-435	394	18	tested	test	VERB
ftr-435	394	19	,	,	PUNCT
ftr-435	394	20	and	and	CCONJ
ftr-435	394	21	returned	return	VERB
ftr-435	394	22	to	to	ADP
ftr-435	394	23	service	service	NOUN
ftr-435	394	24	.	.	PUNCT
ftr-435	395	1	although	although	SCONJ
ftr-435	395	2	numerous	numerous	ADJ
ftr-435	395	3	parts	part	NOUN
ftr-435	395	4	were	be	AUX
ftr-435	395	5	replaced	replace	VERB
ftr-435	395	6	,	,	PUNCT
ftr-435	395	7	the	the	DET
ftr-435	395	8	maintenance	maintenance	NOUN
ftr-435	395	9	visit	visit	NOUN
ftr-435	395	10	did	do	AUX
ftr-435	395	11	not	not	PART
ftr-435	395	12	extend	extend	VERB
ftr-435	395	13	the	the	DET
ftr-435	395	14	useful	useful	ADJ
ftr-435	395	15	life	life	NOUN
ftr-435	395	16	of	of	ADP
ftr-435	395	17	the	the	DET
ftr-435	395	18	airframe	airframe	NOUN
ftr-435	395	19	beyond	beyond	ADP
ftr-435	395	20	the	the	DET
ftr-435	395	21	originally	originally	ADV
ftr-435	395	22	anticipated	anticipate	VERB
ftr-435	395	23	25	25	NUM
ftr-435	395	24	-	-	PUNCT
ftr-435	395	25	year	year	NOUN
ftr-435	395	26	useful	useful	ADJ
ftr-435	395	27	life	life	NOUN
ftr-435	395	28	,	,	PUNCT
ftr-435	395	29	but	but	CCONJ
ftr-435	395	30	merely	merely	ADV
ftr-435	395	31	kept	keep	VERB
ftr-435	395	32	it	it	PRON
ftr-435	395	33	in	in	ADP
ftr-435	395	34	an	an	DET
ftr-435	395	35	efficient	efficient	ADJ
ftr-435	395	36	operating	operating	NOUN
ftr-435	395	37	condition	condition	NOUN
ftr-435	395	38	.	.	PUNCT
ftr-435	396	1	it	it	PRON
ftr-435	396	2	was	be	AUX
ftr-435	396	3	used	use	VERB
ftr-435	396	4	for	for	ADP
ftr-435	396	5	the	the	DET
ftr-435	396	6	same	same	ADJ
ftr-435	396	7	purposes	purpose	NOUN
ftr-435	396	8	and	and	CCONJ
ftr-435	396	9	in	in	ADP
ftr-435	396	10	the	the	DET
ftr-435	396	11	same	same	ADJ
ftr-435	396	12	manner	manner	NOUN
ftr-435	396	13	as	as	ADP
ftr-435	396	14	prior	prior	ADV
ftr-435	396	15	to	to	ADP
ftr-435	396	16	the	the	DET
ftr-435	396	17	maintenance	maintenance	NOUN
ftr-435	396	18	.	.	PUNCT
ftr-435	397	1	the	the	DET
ftr-435	397	2	expenses	expense	NOUN
ftr-435	397	3	were	be	AUX
ftr-435	397	4	fully	fully	ADV
ftr-435	397	5	deductible	deductible	ADJ
ftr-435	397	6	.	.	PUNCT
ftr-435	398	1	�	�	PROPN
ftr-435	398	2	in	in	ADP
ftr-435	398	3	the	the	DET
ftr-435	398	4	second	second	ADJ
ftr-435	398	5	situation	situation	NOUN
ftr-435	398	6	,	,	PUNCT
ftr-435	398	7	significant	significant	ADJ
ftr-435	398	8	wear	wear	NOUN
ftr-435	398	9	and	and	CCONJ
ftr-435	398	10	corrosion	corrosion	NOUN
ftr-435	398	11	of	of	ADP
ftr-435	398	12	fuselage	fuselage	NOUN
ftr-435	398	13	skins	skin	NOUN
ftr-435	398	14	necessitated	necessitate	VERB
ftr-435	398	15	replacement	replacement	NOUN
ftr-435	398	16	of	of	ADP
ftr-435	398	17	a	a	DET
ftr-435	398	18	significant	significant	ADJ
ftr-435	398	19	portion	portion	NOUN
ftr-435	398	20	of	of	ADP
ftr-435	398	21	all	all	PRON
ftr-435	398	22	of	of	ADP
ftr-435	398	23	the	the	DET
ftr-435	398	24	skin	skin	NOUN
ftr-435	398	25	panels	panel	NOUN
ftr-435	398	26	of	of	ADP
ftr-435	398	27	the	the	DET
ftr-435	398	28	aircraft	aircraft	NOUN
ftr-435	398	29	,	,	PUNCT
ftr-435	398	30	and	and	CCONJ
ftr-435	398	31	the	the	DET
ftr-435	398	32	work	work	NOUN
ftr-435	398	33	performed	perform	VERB
ftr-435	398	34	materially	materially	ADV
ftr-435	398	35	added	add	VERB
ftr-435	398	36	to	to	ADP
ftr-435	398	37	the	the	DET
ftr-435	398	38	value	value	NOUN
ftr-435	398	39	of	of	ADP
ftr-435	398	40	the	the	DET
ftr-435	398	41	airframe	airframe	NOUN
ftr-435	398	42	.	.	PUNCT
ftr-435	399	1	while	while	SCONJ
ftr-435	399	2	the	the	DET
ftr-435	399	3	aircraft	aircraft	NOUN
ftr-435	399	4	was	be	AUX
ftr-435	399	5	disassembled	disassemble	VERB
ftr-435	399	6	for	for	ADP
ftr-435	399	7	the	the	DET
ftr-435	399	8	heavy	heavy	ADJ
ftr-435	399	9	maintenance	maintenance	NOUN
ftr-435	399	10	,	,	PUNCT
ftr-435	399	11	it	it	PRON
ftr-435	399	12	was	be	AUX
ftr-435	399	13	upgraded	upgrade	VERB
ftr-435	399	14	by	by	ADP
ftr-435	399	15	the	the	DET
ftr-435	399	16	addition	addition	NOUN
ftr-435	399	17	of	of	ADP
ftr-435	399	18	a	a	DET
ftr-435	399	19	cabin	cabin	NOUN
ftr-435	399	20	smoke	smoke	NOUN
ftr-435	399	21	and	and	CCONJ
ftr-435	399	22	fire	fire	NOUN
ftr-435	399	23	detection	detection	NOUN
ftr-435	399	24	and	and	CCONJ
ftr-435	399	25	suppression	suppression	NOUN
ftr-435	399	26	system	system	NOUN
ftr-435	399	27	,	,	PUNCT
ftr-435	399	28	a	a	DET
ftr-435	399	29	ground	ground	NOUN
ftr-435	399	30	proximity	proximity	NOUN
ftr-435	399	31	warning	warning	NOUN
ftr-435	399	32	system	system	NOUN
ftr-435	399	33	,	,	PUNCT
ftr-435	399	34	and	and	CCONJ
ftr-435	399	35	an	an	DET
ftr-435	399	36	642	642	NUM
ftr-435	399	37	florida	florida	PROPN
ftr-435	399	38	tax	tax	NOUN
ftr-435	399	39	review	review	NOUN
ftr-435	399	40	[	[	X
ftr-435	399	41	vol.5	vol.5	ADV
ftr-435	399	42	:	:	PUNCT
ftr-435	399	43	si	si	PROPN
ftr-435	399	44	air	air	NOUN
ftr-435	399	45	phone	phone	NOUN
ftr-435	399	46	system	system	NOUN
ftr-435	399	47	to	to	PART
ftr-435	399	48	enable	enable	VERB
ftr-435	399	49	passengers	passenger	NOUN
ftr-435	399	50	to	to	PART
ftr-435	399	51	send	send	VERB
ftr-435	399	52	and	and	CCONJ
ftr-435	399	53	receive	receive	VERB
ftr-435	399	54	voice	voice	NOUN
ftr-435	399	55	calls	call	NOUN
ftr-435	399	56	,	,	PUNCT
ftr-435	399	57	faxes	fax	NOUN
ftr-435	399	58	,	,	PUNCT
ftr-435	399	59	and	and	CCONJ
ftr-435	399	60	other	other	ADJ
ftr-435	399	61	electronic	electronic	ADJ
ftr-435	399	62	data	datum	NOUN
ftr-435	399	63	while	while	SCONJ
ftr-435	399	64	in	in	ADP
ftr-435	399	65	flight	flight	NOUN
ftr-435	399	66	.	.	PUNCT
ftr-435	400	1	the	the	DET
ftr-435	400	2	expenses	expense	NOUN
ftr-435	400	3	incurred	incur	VERB
ftr-435	400	4	with	with	ADP
ftr-435	400	5	respect	respect	NOUN
ftr-435	400	6	to	to	ADP
ftr-435	400	7	this	this	DET
ftr-435	400	8	aircraft	aircraft	NOUN
ftr-435	400	9	had	have	VERB
ftr-435	400	10	to	to	PART
ftr-435	400	11	be	be	AUX
ftr-435	400	12	allocated	allocate	VERB
ftr-435	400	13	between	between	ADP
ftr-435	400	14	the	the	DET
ftr-435	400	15	deductible	deductible	ADJ
ftr-435	400	16	heavy	heavy	ADJ
ftr-435	400	17	maintenance	maintenance	NOUN
ftr-435	400	18	and	and	CCONJ
ftr-435	400	19	the	the	DET
ftr-435	400	20	skin	skin	NOUN
ftr-435	400	21	replacement	replacement	NOUN
ftr-435	400	22	and	and	CCONJ
ftr-435	400	23	electrical	electrical	ADJ
ftr-435	400	24	upgrades	upgrade	NOUN
ftr-435	400	25	,	,	PUNCT
ftr-435	400	26	which	which	PRON
ftr-435	400	27	had	have	VERB
ftr-435	400	28	to	to	PART
ftr-435	400	29	be	be	AUX
ftr-435	400	30	capitalized	capitalize	VERB
ftr-435	400	31	.	.	PUNCT
ftr-435	401	1	�	�	PROPN
ftr-435	401	2	in	in	ADP
ftr-435	401	3	the	the	DET
ftr-435	401	4	third	third	ADJ
ftr-435	401	5	situation	situation	NOUN
ftr-435	401	6	,	,	PUNCT
ftr-435	401	7	the	the	DET
ftr-435	401	8	aircraft	aircraft	NOUN
ftr-435	401	9	,	,	PUNCT
ftr-435	401	10	which	which	PRON
ftr-435	401	11	was	be	AUX
ftr-435	401	12	22	22	NUM
ftr-435	401	13	years	year	NOUN
ftr-435	401	14	old	old	ADJ
ftr-435	401	15	and	and	CCONJ
ftr-435	401	16	nearing	near	VERB
ftr-435	401	17	the	the	DET
ftr-435	401	18	end	end	NOUN
ftr-435	401	19	of	of	ADP
ftr-435	401	20	its	its	PRON
ftr-435	401	21	anticipated	anticipated	ADJ
ftr-435	401	22	useful	useful	ADJ
ftr-435	401	23	life	life	NOUN
ftr-435	401	24	,	,	PUNCT
ftr-435	401	25	was	be	AUX
ftr-435	401	26	substantially	substantially	ADV
ftr-435	401	27	improved	improve	VERB
ftr-435	401	28	to	to	PART
ftr-435	401	29	increase	increase	VERB
ftr-435	401	30	its	its	PRON
ftr-435	401	31	reliability	reliability	NOUN
ftr-435	401	32	and	and	CCONJ
ftr-435	401	33	extend	extend	VERB
ftr-435	401	34	its	its	PRON
ftr-435	401	35	useful	useful	ADJ
ftr-435	401	36	life	life	NOUN
ftr-435	401	37	.	.	PUNCT
ftr-435	402	1	all	all	PRON
ftr-435	402	2	of	of	ADP
ftr-435	402	3	the	the	DET
ftr-435	402	4	expenses	expense	NOUN
ftr-435	402	5	,	,	PUNCT
ftr-435	402	6	including	include	VERB
ftr-435	402	7	what	what	PRON
ftr-435	402	8	otherwise	otherwise	ADV
ftr-435	402	9	would	would	AUX
ftr-435	402	10	have	have	AUX
ftr-435	402	11	been	be	AUX
ftr-435	402	12	deductible	deductible	ADJ
ftr-435	402	13	routine	routine	ADJ
ftr-435	402	14	heavy	heavy	ADJ
ftr-435	402	15	maintenance	maintenance	NOUN
ftr-435	402	16	expenses	expense	NOUN
ftr-435	402	17	,	,	PUNCT
ftr-435	402	18	on	on	ADP
ftr-435	402	19	the	the	DET
ftr-435	402	20	third	third	ADJ
ftr-435	402	21	aircraft	aircraft	NOUN
ftr-435	402	22	had	have	VERB
ftr-435	402	23	to	to	PART
ftr-435	402	24	be	be	AUX
ftr-435	402	25	capitalized	capitalize	VERB
ftr-435	402	26	as	as	ADP
ftr-435	402	27	part	part	NOUN
ftr-435	402	28	of	of	ADP
ftr-435	402	29	a	a	DET
ftr-435	402	30	plan	plan	NOUN
ftr-435	402	31	of	of	ADP
ftr-435	402	32	general	general	ADJ
ftr-435	402	33	rehabilitation	rehabilitation	NOUN
ftr-435	402	34	and	and	CCONJ
ftr-435	402	35	modernization	modernization	NOUN
ftr-435	402	36	that	that	PRON
ftr-435	402	37	materially	materially	ADV
ftr-435	402	38	increased	increase	VERB
ftr-435	402	39	the	the	DET
ftr-435	402	40	value	value	NOUN
ftr-435	402	41	and	and	CCONJ
ftr-435	402	42	life	life	NOUN
ftr-435	402	43	of	of	ADP
ftr-435	402	44	the	the	DET
ftr-435	402	45	aircraft	aircraft	NOUN
ftr-435	402	46	.	.	PUNCT
ftr-435	403	1	in	in	ADP
ftr-435	403	2	addition	addition	NOUN
ftr-435	403	3	,	,	PUNCT
ftr-435	403	4	because	because	SCONJ
ftr-435	403	5	the	the	DET
ftr-435	403	6	work	work	NOUN
ftr-435	403	7	was	be	AUX
ftr-435	403	8	considered	consider	VERB
ftr-435	403	9	the	the	DET
ftr-435	403	10	production	production	NOUN
ftr-435	403	11	of	of	ADP
ftr-435	403	12	property	property	NOUN
ftr-435	403	13	,	,	PUNCT
ftr-435	403	14	under	under	ADP
ftr-435	403	15	§	§	PROPN
ftr-435	403	16	263a	263a	PROPN
ftr-435	403	17	,	,	PUNCT
ftr-435	403	18	allocable	allocable	ADJ
ftr-435	403	19	indirect	indirect	ADJ
ftr-435	403	20	costs	cost	NOUN
ftr-435	403	21	as	as	ADV
ftr-435	403	22	well	well	ADV
ftr-435	403	23	as	as	ADP
ftr-435	403	24	direct	direct	ADJ
ftr-435	403	25	costs	cost	NOUN
ftr-435	403	26	had	have	VERB
ftr-435	403	27	to	to	PART
ftr-435	403	28	be	be	AUX
ftr-435	403	29	capitalized	capitalize	VERB
ftr-435	403	30	.	.	PUNCT
ftr-435	404	1	3	3	X
ftr-435	404	2	.	.	X
ftr-435	404	3	�	�	PROPN
ftr-435	404	4	[	[	X
ftr-435	404	5	t]he	t]he	ADV
ftr-435	404	6	exercise	exercise	NOUN
ftr-435	404	7	of	of	ADP
ftr-435	404	8	.	.	PUNCT
ftr-435	404	9	.	.	PUNCT
ftr-435	404	10	.	.	PUNCT
ftr-435	405	1	a	a	DET
ftr-435	405	2	sound	sound	ADJ
ftr-435	405	3	and	and	CCONJ
ftr-435	405	4	reasonable	reasonable	ADJ
ftr-435	405	5	business	business	NOUN
ftr-435	405	6	practice	practice	NOUN
ftr-435	405	7	under	under	ADP
ftr-435	405	8	which	which	PRON
ftr-435	405	9	a	a	DET
ftr-435	405	10	taxpayer	taxpayer	NOUN
ftr-435	405	11	.	.	PUNCT
ftr-435	405	12	.	.	PUNCT
ftr-435	405	13	.	.	PUNCT
ftr-435	406	1	acts	act	VERB
ftr-435	406	2	to	to	PART
ftr-435	406	3	minimize	minimize	VERB
ftr-435	406	4	its	its	PRON
ftr-435	406	5	recurring	recur	VERB
ftr-435	406	6	operating	operating	NOUN
ftr-435	406	7	costs	cost	NOUN
ftr-435	406	8	is	be	AUX
ftr-435	406	9	not	not	PART
ftr-435	406	10	a	a	DET
ftr-435	406	11	significant	significant	ADJ
ftr-435	406	12	future	future	ADJ
ftr-435	406	13	benefit	benefit	NOUN
ftr-435	406	14	that	that	PRON
ftr-435	406	15	requires	require	VERB
ftr-435	406	16	capitalization	capitalization	NOUN
ftr-435	406	17	of	of	ADP
ftr-435	406	18	the	the	DET
ftr-435	406	19	related	relate	VERB
ftr-435	406	20	nonasset	nonasset	NOUN
ftr-435	406	21	-	-	PUNCT
ftr-435	406	22	producing	produce	VERB
ftr-435	406	23	expenditures	expenditure	NOUN
ftr-435	406	24	.	.	PUNCT
ftr-435	407	1	�	�	PROPN
ftr-435	407	2	metrocorp	metrocorp	PROPN
ftr-435	407	3	,	,	PUNCT
ftr-435	407	4	inc	inc	PROPN
ftr-435	407	5	.	.	PROPN
ftr-435	408	1	v.	v.	PROPN
ftr-435	408	2	commissioner	commissioner	PROPN
ftr-435	408	3	,	,	PUNCT
ftr-435	408	4	116	116	NUM
ftr-435	408	5	t.c	t.c	PROPN
ftr-435	408	6	.	.	PROPN
ftr-435	408	7	211	211	NUM
ftr-435	408	8	(	(	PUNCT
ftr-435	408	9	4/13/01	4/13/01	NUM
ftr-435	408	10	)	)	PUNCT
ftr-435	408	11	(	(	PUNCT
ftr-435	408	12	reviewed	review	VERB
ftr-435	408	13	,	,	PUNCT
ftr-435	408	14	10	10	NUM
ftr-435	408	15	-	-	SYM
ftr-435	408	16	6	6	NUM
ftr-435	408	17	-	-	PUNCT
ftr-435	408	18	1	1	NUM
ftr-435	408	19	)	)	PUNCT
ftr-435	408	20	.	.	PUNCT
ftr-435	409	1	metrocorp	metrocorp	PROPN
ftr-435	409	2	acquired	acquire	VERB
ftr-435	409	3	the	the	DET
ftr-435	409	4	assets	asset	NOUN
ftr-435	409	5	of	of	ADP
ftr-435	409	6	community	community	NOUN
ftr-435	409	7	[	[	X
ftr-435	409	8	a	a	DET
ftr-435	409	9	failed	fail	VERB
ftr-435	409	10	s&l	s&l	NOUN
ftr-435	409	11	]	]	PUNCT
ftr-435	409	12	through	through	ADP
ftr-435	409	13	a	a	DET
ftr-435	409	14	�	�	PROPN
ftr-435	409	15	conversion	conversion	NOUN
ftr-435	409	16	transaction	transaction	NOUN
ftr-435	409	17	�	�	PROPN
ftr-435	409	18	in	in	ADP
ftr-435	409	19	which	which	PRON
ftr-435	409	20	,	,	PUNCT
ftr-435	409	21	as	as	ADP
ftr-435	409	22	a	a	DET
ftr-435	409	23	condition	condition	NOUN
ftr-435	409	24	of	of	ADP
ftr-435	409	25	assumption	assumption	NOUN
ftr-435	409	26	of	of	ADP
ftr-435	409	27	community	community	NOUN
ftr-435	409	28	�	�	PROPN
ftr-435	409	29	s	s	PART
ftr-435	409	30	deposit	deposit	NOUN
ftr-435	409	31	liabilities	liability	NOUN
ftr-435	409	32	,	,	PUNCT
ftr-435	409	33	metrocorp	metrocorp	PROPN
ftr-435	409	34	was	be	AUX
ftr-435	409	35	required	require	VERB
ftr-435	409	36	to	to	PART
ftr-435	409	37	pay	pay	VERB
ftr-435	409	38	the	the	DET
ftr-435	409	39	fdic	fdic	PROPN
ftr-435	409	40	an	an	DET
ftr-435	409	41	exit	exit	NOUN
ftr-435	409	42	fee	fee	NOUN
ftr-435	409	43	of	of	ADP
ftr-435	409	44	$	$	SYM
ftr-435	409	45	309,565	309,565	NUM
ftr-435	409	46	and	and	CCONJ
ftr-435	409	47	an	an	DET
ftr-435	409	48	entrance	entrance	NOUN
ftr-435	409	49	fee	fee	NOUN
ftr-435	409	50	of	of	ADP
ftr-435	409	51	$	$	SYM
ftr-435	409	52	43,339	43,339	NUM
ftr-435	409	53	[	[	PUNCT
ftr-435	409	54	in	in	ADP
ftr-435	409	55	five	five	NUM
ftr-435	409	56	annual	annual	ADJ
ftr-435	409	57	installments	installment	NOUN
ftr-435	409	58	of	of	ADP
ftr-435	409	59	$	$	SYM
ftr-435	409	60	71,518	71,518	NUM
ftr-435	409	61	]	]	PUNCT
ftr-435	409	62	,	,	PUNCT
ftr-435	409	63	neither	neither	PRON
ftr-435	409	64	of	of	ADP
ftr-435	409	65	which	which	PRON
ftr-435	409	66	were	be	AUX
ftr-435	409	67	refundable	refundable	ADJ
ftr-435	409	68	,	,	PUNCT
ftr-435	409	69	to	to	PART
ftr-435	409	70	shift	shift	VERB
ftr-435	409	71	the	the	DET
ftr-435	409	72	deposit	deposit	NOUN
ftr-435	409	73	insurance	insurance	NOUN
ftr-435	409	74	from	from	ADP
ftr-435	409	75	the	the	DET
ftr-435	409	76	savings	saving	NOUN
ftr-435	409	77	association	association	PROPN
ftr-435	409	78	insurance	insurance	NOUN
ftr-435	409	79	fund	fund	PROPN
ftr-435	409	80	(	(	PUNCT
ftr-435	409	81	saif	saif	PROPN
ftr-435	409	82	)	)	PUNCT
ftr-435	409	83	to	to	ADP
ftr-435	409	84	the	the	DET
ftr-435	409	85	bank	bank	NOUN
ftr-435	409	86	insurance	insurance	NOUN
ftr-435	409	87	fund	fund	NOUN
ftr-435	409	88	(	(	PUNCT
ftr-435	409	89	bif	bif	PROPN
ftr-435	409	90	)	)	PUNCT
ftr-435	409	91	.	.	PUNCT
ftr-435	410	1	in	in	ADP
ftr-435	410	2	addition	addition	NOUN
ftr-435	410	3	,	,	PUNCT
ftr-435	410	4	normal	normal	ADJ
ftr-435	410	5	deposit	deposit	NOUN
ftr-435	410	6	insurance	insurance	NOUN
ftr-435	410	7	premiums	premium	NOUN
ftr-435	410	8	were	be	AUX
ftr-435	410	9	paid	pay	VERB
ftr-435	410	10	.	.	PUNCT
ftr-435	411	1	the	the	DET
ftr-435	411	2	tax	tax	NOUN
ftr-435	411	3	court	court	NOUN
ftr-435	411	4	,	,	PUNCT
ftr-435	411	5	in	in	ADP
ftr-435	411	6	a	a	DET
ftr-435	411	7	(	(	PUNCT
ftr-435	411	8	10	10	NUM
ftr-435	411	9	-	-	SYM
ftr-435	411	10	2	2	NUM
ftr-435	411	11	-	-	SYM
ftr-435	411	12	6	6	NUM
ftr-435	411	13	)	)	PUNCT
ftr-435	411	14	reviewed	review	VERB
ftr-435	411	15	opinion	opinion	NOUN
ftr-435	411	16	by	by	ADP
ftr-435	411	17	judge	judge	PROPN
ftr-435	411	18	laro	laro	PROPN
ftr-435	411	19	,	,	PUNCT
ftr-435	411	20	upheld	uphold	VERB
ftr-435	411	21	the	the	DET
ftr-435	411	22	taxpayer	taxpayer	PROPN
ftr-435	411	23	�	�	PROPN
ftr-435	411	24	s	s	PART
ftr-435	411	25	deduction	deduction	NOUN
ftr-435	411	26	of	of	ADP
ftr-435	411	27	the	the	DET
ftr-435	411	28	entrance	entrance	NOUN
ftr-435	411	29	and	and	CCONJ
ftr-435	411	30	exit	exit	NOUN
ftr-435	411	31	fees	fee	NOUN
ftr-435	411	32	,	,	PUNCT
ftr-435	411	33	rejecting	reject	VERB
ftr-435	411	34	the	the	DET
ftr-435	411	35	commissioner	commissioner	NOUN
ftr-435	411	36	�	�	NOUN
ftr-435	411	37	s	s	PART
ftr-435	411	38	argument	argument	NOUN
ftr-435	411	39	that	that	SCONJ
ftr-435	411	40	they	they	PRON
ftr-435	411	41	produced	produce	VERB
ftr-435	411	42	significant	significant	ADJ
ftr-435	411	43	long	long	ADJ
ftr-435	411	44	-	-	PUNCT
ftr-435	411	45	term	term	NOUN
ftr-435	411	46	benefit	benefit	NOUN
ftr-435	411	47	and	and	CCONJ
ftr-435	411	48	thus	thus	ADV
ftr-435	411	49	were	be	AUX
ftr-435	411	50	capital	capital	NOUN
ftr-435	411	51	.	.	PUNCT
ftr-435	412	1	the	the	DET
ftr-435	412	2	exit	exit	NOUN
ftr-435	412	3	fees	fee	NOUN
ftr-435	412	4	were	be	AUX
ftr-435	412	5	imposed	impose	VERB
ftr-435	412	6	�	�	PROPN
ftr-435	412	7	to	to	PART
ftr-435	412	8	protect	protect	VERB
ftr-435	412	9	the	the	DET
ftr-435	412	10	integrity	integrity	NOUN
ftr-435	412	11	of	of	ADP
ftr-435	412	12	the	the	DET
ftr-435	412	13	saif	saif	PROPN
ftr-435	412	14	�	�	PROPN
ftr-435	412	15	and	and	CCONJ
ftr-435	412	16	were	be	AUX
ftr-435	412	17	a	a	DET
ftr-435	412	18	�	�	NOUN
ftr-435	412	19	final	final	ADJ
ftr-435	412	20	premium	premium	NOUN
ftr-435	412	21	�	�	PROPN
ftr-435	412	22	for	for	ADP
ftr-435	412	23	insurance	insurance	NOUN
ftr-435	412	24	already	already	ADV
ftr-435	412	25	received	receive	VERB
ftr-435	412	26	,	,	PUNCT
ftr-435	412	27	compensating	compensate	VERB
ftr-435	412	28	the	the	DET
ftr-435	412	29	saif	saif	NOUN
ftr-435	412	30	for	for	ADP
ftr-435	412	31	a	a	DET
ftr-435	412	32	loss	loss	NOUN
ftr-435	412	33	of	of	ADP
ftr-435	412	34	future	future	ADJ
ftr-435	412	35	premium	premium	NOUN
ftr-435	412	36	revenues	revenue	NOUN
ftr-435	412	37	.	.	PUNCT
ftr-435	413	1	the	the	DET
ftr-435	413	2	purpose	purpose	NOUN
ftr-435	413	3	of	of	ADP
ftr-435	413	4	the	the	DET
ftr-435	413	5	entrance	entrance	NOUN
ftr-435	413	6	fee	fee	NOUN
ftr-435	413	7	was	be	AUX
ftr-435	413	8	�	�	VERB
ftr-435	413	9	to	to	PART
ftr-435	413	10	protect	protect	VERB
ftr-435	413	11	the	the	DET
ftr-435	413	12	integrity	integrity	NOUN
ftr-435	413	13	of	of	ADP
ftr-435	413	14	the	the	DET
ftr-435	413	15	bif	bif	PROPN
ftr-435	413	16	�	�	PROPN
ftr-435	413	17	by	by	ADP
ftr-435	413	18	preventing	prevent	VERB
ftr-435	413	19	dilution	dilution	NOUN
ftr-435	413	20	of	of	ADP
ftr-435	413	21	reserves	reserve	NOUN
ftr-435	413	22	;	;	PUNCT
ftr-435	413	23	it	it	PRON
ftr-435	413	24	was	be	AUX
ftr-435	413	25	a	a	DET
ftr-435	413	26	nonrefundable	nonrefundable	ADJ
ftr-435	413	27	fee	fee	NOUN
ftr-435	413	28	for	for	ADP
ftr-435	413	29	first	first	ADJ
ftr-435	413	30	year	year	NOUN
ftr-435	413	31	insurance	insurance	NOUN
ftr-435	413	32	coverage	coverage	NOUN
ftr-435	413	33	.	.	PUNCT
ftr-435	414	1	the	the	DET
ftr-435	414	2	majority	majority	NOUN
ftr-435	414	3	said	say	VERB
ftr-435	414	4	it	it	PRON
ftr-435	414	5	would	would	AUX
ftr-435	414	6	not	not	PART
ftr-435	414	7	�	�	VERB
ftr-435	414	8	second	second	ADJ
ftr-435	414	9	guess	guess	NOUN
ftr-435	414	10	�	�	PROPN
ftr-435	414	11	taxpayer	taxpayer	PROPN
ftr-435	414	12	�	�	PROPN
ftr-435	414	13	s	s	PART
ftr-435	414	14	management	management	NOUN
ftr-435	414	15	decision	decision	NOUN
ftr-435	414	16	to	to	PART
ftr-435	414	17	reduce	reduce	VERB
ftr-435	414	18	expenses	expense	NOUN
ftr-435	414	19	by	by	ADP
ftr-435	414	20	structuring	structure	VERB
ftr-435	414	21	its	its	PRON
ftr-435	414	22	acquisition	acquisition	NOUN
ftr-435	414	23	in	in	ADP
ftr-435	414	24	such	such	DET
ftr-435	414	25	a	a	DET
ftr-435	414	26	manner	manner	NOUN
ftr-435	414	27	that	that	PRON
ftr-435	414	28	required	require	VERB
ftr-435	414	29	the	the	DET
ftr-435	414	30	payment	payment	NOUN
ftr-435	414	31	of	of	ADP
ftr-435	414	32	the	the	DET
ftr-435	414	33	entrance	entrance	NOUN
ftr-435	414	34	and	and	CCONJ
ftr-435	414	35	exit	exit	NOUN
ftr-435	414	36	fees	fee	NOUN
ftr-435	414	37	rather	rather	ADV
ftr-435	414	38	than	than	ADP
ftr-435	414	39	in	in	ADP
ftr-435	414	40	a	a	DET
ftr-435	414	41	manner	manner	NOUN
ftr-435	414	42	that	that	PRON
ftr-435	414	43	left	leave	VERB
ftr-435	414	44	the	the	DET
ftr-435	414	45	deposits	deposit	NOUN
ftr-435	414	46	insured	insure	VERB
ftr-435	414	47	by	by	ADP
ftr-435	414	48	saif	saif	NOUN
ftr-435	414	49	,	,	PUNCT
ftr-435	414	50	which	which	PRON
ftr-435	414	51	would	would	AUX
ftr-435	414	52	have	have	AUX
ftr-435	414	53	resulted	result	VERB
ftr-435	414	54	in	in	ADP
ftr-435	414	55	higher	high	ADJ
ftr-435	414	56	annual	annual	ADJ
ftr-435	414	57	premiums	premium	NOUN
ftr-435	414	58	.	.	PUNCT
ftr-435	415	1	the	the	DET
ftr-435	415	2	majority	majority	NOUN
ftr-435	415	3	specifically	specifically	ADV
ftr-435	415	4	noted	note	VERB
ftr-435	415	5	that	that	SCONJ
ftr-435	415	6	its	its	PRON
ftr-435	415	7	decision	decision	NOUN
ftr-435	415	8	was	be	AUX
ftr-435	415	9	based	base	VERB
ftr-435	415	10	solely	solely	ADV
ftr-435	415	11	on	on	ADP
ftr-435	415	12	rejecting	reject	VERB
ftr-435	415	13	the	the	DET
ftr-435	415	14	commissioner	commissioner	NOUN
ftr-435	415	15	�	�	PROPN
ftr-435	415	16	s	s	PART
ftr-435	415	17	significant	significant	ADJ
ftr-435	415	18	long	long	ADJ
ftr-435	415	19	-	-	PUNCT
ftr-435	415	20	term	term	NOUN
ftr-435	415	21	benefit	benefit	NOUN
ftr-435	415	22	/	/	SYM
ftr-435	415	23	indopco	indopco	ADJ
ftr-435	415	24	argument	argument	NOUN
ftr-435	415	25	,	,	PUNCT
ftr-435	415	26	and	and	CCONJ
ftr-435	415	27	that	that	SCONJ
ftr-435	415	28	since	since	SCONJ
ftr-435	415	29	the	the	DET
ftr-435	415	30	commissioner	commissioner	NOUN
ftr-435	415	31	had	have	AUX
ftr-435	415	32	not	not	PART
ftr-435	415	33	argued	argue	VERB
ftr-435	415	34	that	that	SCONJ
ftr-435	415	35	the	the	DET
ftr-435	415	36	expenditures	expenditure	NOUN
ftr-435	415	37	were	be	AUX
ftr-435	415	38	capital	capital	ADJ
ftr-435	415	39	because	because	SCONJ
ftr-435	415	40	they	they	PRON
ftr-435	415	41	were	be	AUX
ftr-435	415	42	incurred	incur	VERB
ftr-435	415	43	in	in	ADP
ftr-435	415	44	connection	connection	NOUN
ftr-435	415	45	with	with	ADP
ftr-435	415	46	an	an	DET
ftr-435	415	47	asset	asset	NOUN
ftr-435	415	48	[	[	X
ftr-435	415	49	core	core	NOUN
ftr-435	415	50	deposits	deposit	NOUN
ftr-435	415	51	]	]	PUNCT
ftr-435	415	52	,	,	PUNCT
ftr-435	415	53	it	it	PRON
ftr-435	415	54	would	would	AUX
ftr-435	415	55	not	not	PART
ftr-435	415	56	decide	decide	VERB
ftr-435	415	57	the	the	DET
ftr-435	415	58	case	case	NOUN
ftr-435	415	59	on	on	ADP
ftr-435	415	60	that	that	DET
ftr-435	415	61	basis	basis	NOUN
ftr-435	415	62	;	;	PUNCT
ftr-435	415	63	it	it	PRON
ftr-435	415	64	reserved	reserve	VERB
ftr-435	415	65	any	any	DET
ftr-435	415	66	discussion	discussion	NOUN
ftr-435	415	67	2002	2002	NUM
ftr-435	415	68	]	]	PUNCT
ftr-435	415	69	recent	recent	ADJ
ftr-435	415	70	developments	development	NOUN
ftr-435	415	71	in	in	ADP
ftr-435	415	72	federal	federal	ADJ
ftr-435	415	73	income	income	NOUN
ftr-435	415	74	taxation	taxation	NOUN
ftr-435	415	75	643	643	NUM
ftr-435	415	76	of	of	ADP
ftr-435	415	77	how	how	SCONJ
ftr-435	415	78	the	the	DET
ftr-435	415	79	case	case	NOUN
ftr-435	415	80	might	might	AUX
ftr-435	415	81	be	be	AUX
ftr-435	415	82	decided	decide	VERB
ftr-435	415	83	if	if	SCONJ
ftr-435	415	84	that	that	DET
ftr-435	415	85	issue	issue	NOUN
ftr-435	415	86	were	be	AUX
ftr-435	415	87	raised	raise	VERB
ftr-435	415	88	.	.	PUNCT
ftr-435	416	1	nevertheless	nevertheless	ADV
ftr-435	416	2	,	,	PUNCT
ftr-435	416	3	the	the	DET
ftr-435	416	4	majority	majority	NOUN
ftr-435	416	5	pointed	point	VERB
ftr-435	416	6	out	out	ADP
ftr-435	416	7	that	that	SCONJ
ftr-435	416	8	unlike	unlike	ADP
ftr-435	416	9	the	the	DET
ftr-435	416	10	case	case	NOUN
ftr-435	416	11	in	in	ADP
ftr-435	416	12	lincoln	lincoln	PROPN
ftr-435	416	13	savings	saving	NOUN
ftr-435	416	14	,	,	PUNCT
ftr-435	416	15	the	the	DET
ftr-435	416	16	payments	payment	NOUN
ftr-435	416	17	in	in	ADP
ftr-435	416	18	the	the	DET
ftr-435	416	19	case	case	NOUN
ftr-435	416	20	at	at	ADP
ftr-435	416	21	bar	bar	NOUN
ftr-435	416	22	did	do	AUX
ftr-435	416	23	not	not	PART
ftr-435	416	24	create	create	VERB
ftr-435	416	25	a	a	DET
ftr-435	416	26	fund	fund	NOUN
ftr-435	416	27	.	.	PUNCT
ftr-435	417	1	�	�	PROPN
ftr-435	417	2	judge	judge	PROPN
ftr-435	417	3	ruwe	ruwe	PROPN
ftr-435	417	4	(	(	PUNCT
ftr-435	417	5	with	with	ADP
ftr-435	417	6	five	five	NUM
ftr-435	417	7	judges	judge	NOUN
ftr-435	417	8	joining	join	VERB
ftr-435	417	9	)	)	PUNCT
ftr-435	417	10	dissented	dissent	VERB
ftr-435	417	11	on	on	ADP
ftr-435	417	12	the	the	DET
ftr-435	417	13	grounds	ground	NOUN
ftr-435	417	14	that	that	SCONJ
ftr-435	417	15	the	the	DET
ftr-435	417	16	deficiency	deficiency	NOUN
ftr-435	417	17	notice	notice	NOUN
ftr-435	417	18	was	be	AUX
ftr-435	417	19	broad	broad	ADJ
ftr-435	417	20	enough	enough	ADV
ftr-435	417	21	to	to	PART
ftr-435	417	22	include	include	VERB
ftr-435	417	23	capitalization	capitalization	NOUN
ftr-435	417	24	on	on	ADP
ftr-435	417	25	the	the	DET
ftr-435	417	26	grounds	ground	NOUN
ftr-435	417	27	that	that	SCONJ
ftr-435	417	28	the	the	DET
ftr-435	417	29	fees	fee	NOUN
ftr-435	417	30	related	relate	VERB
ftr-435	417	31	to	to	ADP
ftr-435	417	32	the	the	DET
ftr-435	417	33	acquisition	acquisition	NOUN
ftr-435	417	34	of	of	ADP
ftr-435	417	35	a	a	DET
ftr-435	417	36	separate	separate	ADJ
ftr-435	417	37	and	and	CCONJ
ftr-435	417	38	distinct	distinct	ADJ
ftr-435	417	39	asset	asset	NOUN
ftr-435	417	40	,	,	PUNCT
ftr-435	417	41	and	and	CCONJ
ftr-435	417	42	that	that	SCONJ
ftr-435	417	43	the	the	DET
ftr-435	417	44	tax	tax	NOUN
ftr-435	417	45	court	court	NOUN
ftr-435	417	46	has	have	AUX
ftr-435	417	47	inherent	inherent	ADJ
ftr-435	417	48	power	power	NOUN
ftr-435	417	49	to	to	PART
ftr-435	417	50	decide	decide	VERB
ftr-435	417	51	cases	case	NOUN
ftr-435	417	52	on	on	ADP
ftr-435	417	53	grounds	ground	NOUN
ftr-435	417	54	not	not	PART
ftr-435	417	55	argued	argue	VERB
ftr-435	417	56	by	by	ADP
ftr-435	417	57	either	either	DET
ftr-435	417	58	part	part	NOUN
ftr-435	417	59	as	as	ADV
ftr-435	417	60	long	long	ADV
ftr-435	417	61	as	as	SCONJ
ftr-435	417	62	there	there	PRON
ftr-435	417	63	is	be	VERB
ftr-435	417	64	no	no	DET
ftr-435	417	65	�	�	NOUN
ftr-435	417	66	surprise	surprise	NOUN
ftr-435	417	67	�	�	PROPN
ftr-435	417	68	or	or	CCONJ
ftr-435	417	69	�	�	PROPN
ftr-435	417	70	prejudice	prejudice	NOUN
ftr-435	417	71	.	.	PUNCT
ftr-435	418	1	�	�	PROPN
ftr-435	418	2	judge	judge	PROPN
ftr-435	418	3	ruwe	ruwe	PROPN
ftr-435	418	4	�	�	PROPN
ftr-435	418	5	s	s	PART
ftr-435	418	6	dissent	dissent	NOUN
ftr-435	418	7	found	find	VERB
ftr-435	418	8	the	the	DET
ftr-435	418	9	fees	fee	NOUN
ftr-435	418	10	to	to	PART
ftr-435	418	11	be	be	AUX
ftr-435	418	12	capital	capital	NOUN
ftr-435	418	13	because	because	SCONJ
ftr-435	418	14	they	they	PRON
ftr-435	418	15	were	be	AUX
ftr-435	418	16	incident	incident	NOUN
ftr-435	418	17	to	to	ADP
ftr-435	418	18	the	the	DET
ftr-435	418	19	acquisition	acquisition	NOUN
ftr-435	418	20	of	of	ADP
ftr-435	418	21	a	a	DET
ftr-435	418	22	separate	separate	ADJ
ftr-435	418	23	and	and	CCONJ
ftr-435	418	24	distinct	distinct	ADJ
ftr-435	418	25	asset	asset	NOUN
ftr-435	418	26	,	,	PUNCT
ftr-435	418	27	and	and	CCONJ
ftr-435	418	28	the	the	DET
ftr-435	418	29	saif	saif	PROPN
ftr-435	418	30	exit	exit	NOUN
ftr-435	418	31	fees	fee	NOUN
ftr-435	418	32	,	,	PUNCT
ftr-435	418	33	in	in	ADP
ftr-435	418	34	any	any	DET
ftr-435	418	35	event	event	NOUN
ftr-435	418	36	,	,	PUNCT
ftr-435	418	37	were	be	AUX
ftr-435	418	38	not	not	PART
ftr-435	418	39	insurance	insurance	NOUN
ftr-435	418	40	premiums	premium	NOUN
ftr-435	418	41	because	because	SCONJ
ftr-435	418	42	metrocorp	metrocorp	PROPN
ftr-435	418	43	never	never	ADV
ftr-435	418	44	received	receive	VERB
ftr-435	418	45	any	any	DET
ftr-435	418	46	insurance	insurance	NOUN
ftr-435	418	47	benefit	benefit	NOUN
ftr-435	418	48	from	from	ADP
ftr-435	418	49	saif	saif	PROPN
ftr-435	418	50	.	.	PUNCT
ftr-435	419	1	�	�	PROPN
ftr-435	419	2	judge	judge	PROPN
ftr-435	419	3	halpern	halpern	PROPN
ftr-435	419	4	�	�	PROPN
ftr-435	419	5	s	s	PART
ftr-435	419	6	dissent	dissent	NOUN
ftr-435	419	7	(	(	PUNCT
ftr-435	419	8	with	with	ADP
ftr-435	419	9	five	five	NUM
ftr-435	419	10	judges	judge	NOUN
ftr-435	419	11	joining	join	VERB
ftr-435	419	12	)	)	PUNCT
ftr-435	419	13	focused	focus	VERB
ftr-435	419	14	on	on	ADP
ftr-435	419	15	the	the	DET
ftr-435	419	16	point	point	NOUN
ftr-435	419	17	that	that	SCONJ
ftr-435	419	18	the	the	DET
ftr-435	419	19	taxpayer	taxpayer	NOUN
ftr-435	419	20	failed	fail	VERB
ftr-435	419	21	to	to	PART
ftr-435	419	22	prove	prove	VERB
ftr-435	419	23	that	that	SCONJ
ftr-435	419	24	the	the	DET
ftr-435	419	25	purpose	purpose	NOUN
ftr-435	419	26	of	of	ADP
ftr-435	419	27	the	the	DET
ftr-435	419	28	payments	payment	NOUN
ftr-435	419	29	was	be	AUX
ftr-435	419	30	an	an	DET
ftr-435	419	31	ordinary	ordinary	ADJ
ftr-435	419	32	and	and	CCONJ
ftr-435	419	33	necessary	necessary	ADJ
ftr-435	419	34	business	business	NOUN
ftr-435	419	35	expense	expense	NOUN
ftr-435	419	36	.	.	PUNCT
ftr-435	420	1	he	he	PRON
ftr-435	420	2	reasoned	reason	VERB
ftr-435	420	3	that	that	SCONJ
ftr-435	420	4	the	the	DET
ftr-435	420	5	entrance	entrance	NOUN
ftr-435	420	6	and	and	CCONJ
ftr-435	420	7	exit	exit	NOUN
ftr-435	420	8	fee	fee	NOUN
ftr-435	420	9	calculation	calculation	NOUN
ftr-435	420	10	was	be	AUX
ftr-435	420	11	complex	complex	ADJ
ftr-435	420	12	,	,	PUNCT
ftr-435	420	13	the	the	DET
ftr-435	420	14	legislative	legislative	ADJ
ftr-435	420	15	history	history	NOUN
ftr-435	420	16	of	of	ADP
ftr-435	420	17	the	the	DET
ftr-435	420	18	statutes	statute	NOUN
ftr-435	420	19	requiring	require	VERB
ftr-435	420	20	the	the	DET
ftr-435	420	21	payments	payment	NOUN
ftr-435	420	22	did	do	AUX
ftr-435	420	23	not	not	PART
ftr-435	420	24	clearly	clearly	ADV
ftr-435	420	25	articulate	articulate	VERB
ftr-435	420	26	their	their	PRON
ftr-435	420	27	purpose	purpose	NOUN
ftr-435	420	28	,	,	PUNCT
ftr-435	420	29	that	that	SCONJ
ftr-435	420	30	the	the	DET
ftr-435	420	31	majority	majority	NOUN
ftr-435	420	32	�	�	PROPN
ftr-435	420	33	s	s	PART
ftr-435	420	34	description	description	NOUN
ftr-435	420	35	of	of	ADP
ftr-435	420	36	their	their	PRON
ftr-435	420	37	purposes	purpose	NOUN
ftr-435	420	38	was	be	AUX
ftr-435	420	39	surmise	surmise	ADJ
ftr-435	420	40	,	,	PUNCT
ftr-435	420	41	and	and	CCONJ
ftr-435	420	42	that	that	SCONJ
ftr-435	420	43	the	the	DET
ftr-435	420	44	taxpayer	taxpayer	NOUN
ftr-435	420	45	thus	thus	ADV
ftr-435	420	46	failed	fail	VERB
ftr-435	420	47	to	to	PART
ftr-435	420	48	prove	prove	VERB
ftr-435	420	49	that	that	SCONJ
ftr-435	420	50	there	there	PRON
ftr-435	420	51	was	be	VERB
ftr-435	420	52	no	no	DET
ftr-435	420	53	significant	significant	ADJ
ftr-435	420	54	long	long	ADJ
ftr-435	420	55	-	-	PUNCT
ftr-435	420	56	tem	tem	NOUN
ftr-435	420	57	benefit	benefit	NOUN
ftr-435	420	58	.	.	PUNCT
ftr-435	421	1	�	�	PROPN
ftr-435	421	2	judge	judge	PROPN
ftr-435	421	3	beghe	beghe	PROPN
ftr-435	421	4	�	�	PROPN
ftr-435	421	5	s	s	PART
ftr-435	421	6	dissent	dissent	NOUN
ftr-435	421	7	focused	focus	VERB
ftr-435	421	8	on	on	ADP
ftr-435	421	9	the	the	DET
ftr-435	421	10	point	point	NOUN
ftr-435	421	11	that	that	SCONJ
ftr-435	421	12	the	the	DET
ftr-435	421	13	commissioner	commissioner	NOUN
ftr-435	421	14	�	�	PROPN
ftr-435	421	15	s	s	PART
ftr-435	421	16	broad	broad	ADJ
ftr-435	421	17	assertion	assertion	NOUN
ftr-435	421	18	that	that	SCONJ
ftr-435	421	19	the	the	DET
ftr-435	421	20	payments	payment	NOUN
ftr-435	421	21	produced	produce	VERB
ftr-435	421	22	a	a	DET
ftr-435	421	23	longterm	longterm	ADJ
ftr-435	421	24	benefit	benefit	NOUN
ftr-435	421	25	inherently	inherently	ADV
ftr-435	421	26	included	include	VERB
ftr-435	421	27	the	the	DET
ftr-435	421	28	narrower	narrow	ADJ
ftr-435	421	29	assertion	assertion	NOUN
ftr-435	421	30	that	that	SCONJ
ftr-435	421	31	the	the	DET
ftr-435	421	32	payments	payment	NOUN
ftr-435	421	33	were	be	AUX
ftr-435	421	34	part	part	NOUN
ftr-435	421	35	of	of	ADP
ftr-435	421	36	the	the	DET
ftr-435	421	37	cost	cost	NOUN
ftr-435	421	38	of	of	ADP
ftr-435	421	39	the	the	DET
ftr-435	421	40	asset	asset	NOUN
ftr-435	421	41	acquisition	acquisition	NOUN
ftr-435	421	42	,	,	PUNCT
ftr-435	421	43	and	and	CCONJ
ftr-435	421	44	the	the	DET
ftr-435	421	45	stipulated	stipulate	VERB
ftr-435	421	46	record	record	NOUN
ftr-435	421	47	clearly	clearly	ADV
ftr-435	421	48	established	establish	VERB
ftr-435	421	49	that	that	SCONJ
ftr-435	421	50	the	the	DET
ftr-435	421	51	fees	fee	NOUN
ftr-435	421	52	were	be	AUX
ftr-435	421	53	paid	pay	VERB
ftr-435	421	54	in	in	ADP
ftr-435	421	55	connection	connection	NOUN
ftr-435	421	56	with	with	ADP
ftr-435	421	57	the	the	DET
ftr-435	421	58	acquisition	acquisition	NOUN
ftr-435	421	59	of	of	ADP
ftr-435	421	60	assets	asset	NOUN
ftr-435	421	61	.	.	PUNCT
ftr-435	422	1	furthermore	furthermore	ADV
ftr-435	422	2	,	,	PUNCT
ftr-435	422	3	even	even	ADV
ftr-435	422	4	if	if	SCONJ
ftr-435	422	5	the	the	DET
ftr-435	422	6	payments	payment	NOUN
ftr-435	422	7	were	be	AUX
ftr-435	422	8	insurance	insurance	NOUN
ftr-435	422	9	premiums	premium	NOUN
ftr-435	422	10	,	,	PUNCT
ftr-435	422	11	they	they	PRON
ftr-435	422	12	were	be	AUX
ftr-435	422	13	in	in	ADP
ftr-435	422	14	the	the	DET
ftr-435	422	15	nature	nature	NOUN
ftr-435	422	16	of	of	ADP
ftr-435	422	17	prepaid	prepaid	ADJ
ftr-435	422	18	insurance	insurance	NOUN
ftr-435	422	19	.	.	PUNCT
ftr-435	423	1	thus	thus	ADV
ftr-435	423	2	,	,	PUNCT
ftr-435	423	3	the	the	DET
ftr-435	423	4	fees	fee	NOUN
ftr-435	423	5	should	should	AUX
ftr-435	423	6	have	have	AUX
ftr-435	423	7	been	be	AUX
ftr-435	423	8	capitalized	capitalize	VERB
ftr-435	423	9	.	.	PUNCT
ftr-435	424	1	4	4	X
ftr-435	424	2	.	.	PUNCT
ftr-435	425	1	but	but	CCONJ
ftr-435	425	2	the	the	DET
ftr-435	425	3	tax	tax	NOUN
ftr-435	425	4	court	court	NOUN
ftr-435	425	5	still	still	ADV
ftr-435	425	6	believes	believe	VERB
ftr-435	425	7	in	in	ADP
ftr-435	425	8	the	the	DET
ftr-435	425	9	capitalization	capitalization	NOUN
ftr-435	425	10	requirement	requirement	NOUN
ftr-435	425	11	.	.	PUNCT
ftr-435	426	1	lychuk	lychuk	PROPN
ftr-435	426	2	v.	v.	PROPN
ftr-435	426	3	commissioner	commissioner	PROPN
ftr-435	426	4	,	,	PUNCT
ftr-435	426	5	116	116	NUM
ftr-435	426	6	t.c	t.c	PROPN
ftr-435	426	7	.	.	PROPN
ftr-435	426	8	374	374	NUM
ftr-435	426	9	(	(	PUNCT
ftr-435	426	10	5/31/01	5/31/01	NUM
ftr-435	426	11	)	)	PUNCT
ftr-435	426	12	(	(	PUNCT
ftr-435	426	13	reviewed	review	VERB
ftr-435	426	14	,	,	PUNCT
ftr-435	426	15	8	8	NUM
ftr-435	426	16	-	-	SYM
ftr-435	426	17	1	1	NUM
ftr-435	426	18	-	-	NUM
ftr-435	426	19	7	7	NUM
ftr-435	426	20	)	)	PUNCT
ftr-435	426	21	.	.	PUNCT
ftr-435	427	1	the	the	DET
ftr-435	427	2	taxpayers	taxpayer	NOUN
ftr-435	427	3	�	�	PROPN
ftr-435	427	4	s	s	PART
ftr-435	427	5	corporation	corporation	NOUN
ftr-435	427	6	was	be	AUX
ftr-435	427	7	in	in	ADP
ftr-435	427	8	the	the	DET
ftr-435	427	9	business	business	NOUN
ftr-435	427	10	of	of	ADP
ftr-435	427	11	acquiring	acquire	VERB
ftr-435	427	12	and	and	CCONJ
ftr-435	427	13	servicing	service	VERB
ftr-435	427	14	multiyear	multiyear	ADJ
ftr-435	427	15	installment	installment	NOUN
ftr-435	427	16	contracts	contract	NOUN
ftr-435	427	17	from	from	ADP
ftr-435	427	18	used	use	VERB
ftr-435	427	19	car	car	NOUN
ftr-435	427	20	dealers	dealer	NOUN
ftr-435	427	21	.	.	PUNCT
ftr-435	428	1	it	it	PRON
ftr-435	428	2	acquired	acquire	VERB
ftr-435	428	3	each	each	DET
ftr-435	428	4	contract	contract	NOUN
ftr-435	428	5	at	at	ADP
ftr-435	428	6	65	65	NUM
ftr-435	428	7	percent	percent	NOUN
ftr-435	428	8	of	of	ADP
ftr-435	428	9	its	its	PRON
ftr-435	428	10	face	face	NOUN
ftr-435	428	11	value	value	NOUN
ftr-435	428	12	and	and	CCONJ
ftr-435	428	13	thereafter	thereafter	ADV
ftr-435	428	14	collected	collect	VERB
ftr-435	428	15	and	and	CCONJ
ftr-435	428	16	kept	keep	VERB
ftr-435	428	17	all	all	DET
ftr-435	428	18	principal	principal	ADJ
ftr-435	428	19	and	and	CCONJ
ftr-435	428	20	interest	interest	NOUN
ftr-435	428	21	payments	payment	NOUN
ftr-435	428	22	.	.	PUNCT
ftr-435	429	1	its	its	PRON
ftr-435	429	2	primary	primary	ADJ
ftr-435	429	3	business	business	NOUN
ftr-435	429	4	activities	activity	NOUN
ftr-435	429	5	consisted	consist	VERB
ftr-435	429	6	of	of	ADP
ftr-435	429	7	credit	credit	NOUN
ftr-435	429	8	investigation	investigation	NOUN
ftr-435	429	9	,	,	PUNCT
ftr-435	429	10	credit	credit	NOUN
ftr-435	429	11	evaluation	evaluation	NOUN
ftr-435	429	12	,	,	PUNCT
ftr-435	429	13	documentation	documentation	NOUN
ftr-435	429	14	,	,	PUNCT
ftr-435	429	15	and	and	CCONJ
ftr-435	429	16	monitoring	monitor	VERB
ftr-435	429	17	collections	collection	NOUN
ftr-435	429	18	on	on	ADP
ftr-435	429	19	the	the	DET
ftr-435	429	20	installment	installment	NOUN
ftr-435	429	21	contracts	contract	NOUN
ftr-435	429	22	.	.	PUNCT
ftr-435	430	1	its	its	PRON
ftr-435	430	2	key	key	ADJ
ftr-435	430	3	employees	employee	NOUN
ftr-435	430	4	performed	perform	VERB
ftr-435	430	5	credit	credit	NOUN
ftr-435	430	6	reviews	review	NOUN
ftr-435	430	7	to	to	PART
ftr-435	430	8	decide	decide	VERB
ftr-435	430	9	whether	whether	SCONJ
ftr-435	430	10	to	to	PART
ftr-435	430	11	acquire	acquire	VERB
ftr-435	430	12	contracts	contract	NOUN
ftr-435	430	13	offered	offer	VERB
ftr-435	430	14	to	to	ADP
ftr-435	430	15	it	it	PRON
ftr-435	430	16	and	and	CCONJ
ftr-435	430	17	processed	process	VERB
ftr-435	430	18	payments	payment	NOUN
ftr-435	430	19	to	to	ADP
ftr-435	430	20	the	the	DET
ftr-435	430	21	selling	sell	VERB
ftr-435	430	22	car	car	NOUN
ftr-435	430	23	dealers	dealer	NOUN
ftr-435	430	24	.	.	PUNCT
ftr-435	431	1	over	over	ADP
ftr-435	431	2	the	the	DET
ftr-435	431	3	two	two	NUM
ftr-435	431	4	years	year	NOUN
ftr-435	431	5	in	in	ADP
ftr-435	431	6	question	question	NOUN
ftr-435	431	7	,	,	PUNCT
ftr-435	431	8	it	it	PRON
ftr-435	431	9	acquired	acquire	VERB
ftr-435	431	10	1,513	1,513	NUM
ftr-435	431	11	contracts	contract	NOUN
ftr-435	431	12	out	out	ADP
ftr-435	431	13	of	of	ADP
ftr-435	431	14	3,982	3,982	NUM
ftr-435	431	15	offered	offer	VERB
ftr-435	431	16	to	to	ADP
ftr-435	431	17	it	it	PRON
ftr-435	431	18	.	.	PUNCT
ftr-435	432	1	the	the	DET
ftr-435	432	2	corporation	corporation	NOUN
ftr-435	432	3	deducted	deduct	VERB
ftr-435	432	4	all	all	PRON
ftr-435	432	5	of	of	ADP
ftr-435	432	6	its	its	PRON
ftr-435	432	7	expenses	expense	NOUN
ftr-435	432	8	,	,	PUNCT
ftr-435	432	9	but	but	CCONJ
ftr-435	432	10	the	the	DET
ftr-435	432	11	commissioner	commissioner	NOUN
ftr-435	432	12	determined	determine	VERB
ftr-435	432	13	that	that	SCONJ
ftr-435	432	14	all	all	PRON
ftr-435	432	15	of	of	ADP
ftr-435	432	16	the	the	DET
ftr-435	432	17	salaries	salary	NOUN
ftr-435	432	18	,	,	PUNCT
ftr-435	432	19	benefits	benefit	NOUN
ftr-435	432	20	,	,	PUNCT
ftr-435	432	21	and	and	CCONJ
ftr-435	432	22	overhead	overhead	ADV
ftr-435	432	23	(	(	PUNCT
ftr-435	432	24	printing	printing	NOUN
ftr-435	432	25	,	,	PUNCT
ftr-435	432	26	telephone	telephone	NOUN
ftr-435	432	27	,	,	PUNCT
ftr-435	432	28	computer	computer	NOUN
ftr-435	432	29	,	,	PUNCT
ftr-435	432	30	rent	rent	NOUN
ftr-435	432	31	,	,	PUNCT
ftr-435	432	32	and	and	CCONJ
ftr-435	432	33	utilities	utility	NOUN
ftr-435	432	34	)	)	PUNCT
ftr-435	432	35	relating	relate	VERB
ftr-435	432	36	to	to	ADP
ftr-435	432	37	the	the	DET
ftr-435	432	38	corporation	corporation	NOUN
ftr-435	432	39	�	�	PROPN
ftr-435	432	40	s	s	PART
ftr-435	432	41	acquisition	acquisition	NOUN
ftr-435	432	42	of	of	ADP
ftr-435	432	43	the	the	DET
ftr-435	432	44	installment	installment	NOUN
ftr-435	432	45	contracts	contract	NOUN
ftr-435	432	46	were	be	AUX
ftr-435	432	47	capital	capital	NOUN
ftr-435	432	48	expenditures	expenditure	NOUN
ftr-435	432	49	.	.	PUNCT
ftr-435	433	1	[	[	X
ftr-435	433	2	these	these	DET
ftr-435	433	3	expenses	expense	NOUN
ftr-435	433	4	had	have	AUX
ftr-435	433	5	been	be	AUX
ftr-435	433	6	identified	identify	VERB
ftr-435	433	7	by	by	ADP
ftr-435	433	8	the	the	DET
ftr-435	433	9	corporations	corporation	NOUN
ftr-435	433	10	�	�	PROPN
ftr-435	433	11	auditors	auditor	NOUN
ftr-435	433	12	and	and	CCONJ
ftr-435	433	13	capitalized	capitalize	VERB
ftr-435	433	14	for	for	ADP
ftr-435	433	15	644	644	NUM
ftr-435	433	16	florida	florida	PROPN
ftr-435	433	17	tax	tax	NOUN
ftr-435	433	18	review	review	NOUN
ftr-435	433	19	[	[	X
ftr-435	433	20	vol.5	vol.5	ADV
ftr-435	433	21	:	:	PUNCT
ftr-435	433	22	si	si	ADJ
ftr-435	433	23	financial	financial	ADJ
ftr-435	433	24	accounting	accounting	NOUN
ftr-435	433	25	.	.	PUNCT
ftr-435	433	26	]	]	PUNCT
ftr-435	434	1	he	he	PRON
ftr-435	434	2	also	also	ADV
ftr-435	434	3	required	require	VERB
ftr-435	434	4	capitalization	capitalization	NOUN
ftr-435	434	5	of	of	ADP
ftr-435	434	6	expenditures	expenditure	NOUN
ftr-435	434	7	(	(	PUNCT
ftr-435	434	8	i.e.	i.e.	X
ftr-435	434	9	,	,	PUNCT
ftr-435	434	10	professional	professional	ADJ
ftr-435	434	11	fees	fee	NOUN
ftr-435	434	12	and	and	CCONJ
ftr-435	434	13	commissions	commission	NOUN
ftr-435	434	14	)	)	PUNCT
ftr-435	434	15	relating	relate	VERB
ftr-435	434	16	to	to	ADP
ftr-435	434	17	an	an	DET
ftr-435	434	18	offering	offering	NOUN
ftr-435	434	19	of	of	ADP
ftr-435	434	20	notes	note	NOUN
ftr-435	434	21	in	in	ADP
ftr-435	434	22	1993	1993	NUM
ftr-435	434	23	and	and	CCONJ
ftr-435	434	24	a	a	DET
ftr-435	434	25	second	second	ADJ
ftr-435	434	26	offering	offering	NOUN
ftr-435	434	27	that	that	PRON
ftr-435	434	28	was	be	AUX
ftr-435	434	29	planned	plan	VERB
ftr-435	434	30	in	in	ADP
ftr-435	434	31	1993	1993	NUM
ftr-435	434	32	and	and	CCONJ
ftr-435	434	33	abandoned	abandon	VERB
ftr-435	434	34	in	in	ADP
ftr-435	434	35	1994	1994	NUM
ftr-435	434	36	.	.	PUNCT
ftr-435	435	1	the	the	DET
ftr-435	435	2	commissioner	commissioner	NOUN
ftr-435	435	3	did	do	AUX
ftr-435	435	4	not	not	PART
ftr-435	435	5	attempt	attempt	VERB
ftr-435	435	6	to	to	PART
ftr-435	435	7	require	require	VERB
ftr-435	435	8	capitalization	capitalization	NOUN
ftr-435	435	9	of	of	ADP
ftr-435	435	10	the	the	DET
ftr-435	435	11	salaries	salary	NOUN
ftr-435	435	12	,	,	PUNCT
ftr-435	435	13	benefits	benefit	NOUN
ftr-435	435	14	,	,	PUNCT
ftr-435	435	15	and	and	CCONJ
ftr-435	435	16	overhead	overhead	ADJ
ftr-435	435	17	attributable	attributable	ADJ
ftr-435	435	18	to	to	ADP
ftr-435	435	19	servicing	service	VERB
ftr-435	435	20	the	the	DET
ftr-435	435	21	contracts	contract	NOUN
ftr-435	435	22	.	.	PUNCT
ftr-435	436	1	in	in	ADP
ftr-435	436	2	total	total	NOUN
ftr-435	436	3	,	,	PUNCT
ftr-435	436	4	the	the	DET
ftr-435	436	5	commissioner	commissioner	NOUN
ftr-435	436	6	capitalized	capitalize	VERB
ftr-435	436	7	$	$	SYM
ftr-435	436	8	213,028	213,028	NUM
ftr-435	436	9	out	out	ADP
ftr-435	436	10	of	of	ADP
ftr-435	436	11	$	$	SYM
ftr-435	436	12	280,222	280,222	NUM
ftr-435	436	13	of	of	ADP
ftr-435	436	14	total	total	ADJ
ftr-435	436	15	compensation	compensation	NOUN
ftr-435	436	16	and	and	CCONJ
ftr-435	436	17	benefits	benefit	NOUN
ftr-435	436	18	,	,	PUNCT
ftr-435	436	19	including	include	VERB
ftr-435	436	20	virtually	virtually	ADV
ftr-435	436	21	all	all	PRON
ftr-435	436	22	of	of	ADP
ftr-435	436	23	the	the	DET
ftr-435	436	24	amounts	amount	NOUN
ftr-435	436	25	attributable	attributable	ADJ
ftr-435	436	26	to	to	ADP
ftr-435	436	27	employees	employee	NOUN
ftr-435	436	28	other	other	ADJ
ftr-435	436	29	than	than	ADP
ftr-435	436	30	the	the	DET
ftr-435	436	31	president	president	NOUN
ftr-435	436	32	and	and	CCONJ
ftr-435	436	33	vice	vice	NOUN
ftr-435	436	34	-	-	NOUN
ftr-435	436	35	president	president	NOUN
ftr-435	436	36	,	,	PUNCT
ftr-435	436	37	and	and	CCONJ
ftr-435	436	38	over	over	ADP
ftr-435	436	39	two	two	NUM
ftr-435	436	40	thirds	third	NOUN
ftr-435	436	41	of	of	ADP
ftr-435	436	42	the	the	DET
ftr-435	436	43	overhead	overhead	NOUN
ftr-435	436	44	(	(	PUNCT
ftr-435	436	45	including	include	VERB
ftr-435	436	46	rent	rent	NOUN
ftr-435	436	47	)	)	PUNCT
ftr-435	436	48	.	.	PUNCT
ftr-435	437	1	�	�	PROPN
ftr-435	437	2	the	the	DET
ftr-435	437	3	tax	tax	NOUN
ftr-435	437	4	court	court	NOUN
ftr-435	437	5	,	,	PUNCT
ftr-435	437	6	in	in	ADP
ftr-435	437	7	a	a	DET
ftr-435	437	8	reviewed	review	VERB
ftr-435	437	9	opinion	opinion	NOUN
ftr-435	437	10	by	by	ADP
ftr-435	437	11	judge	judge	PROPN
ftr-435	437	12	laro	laro	PROPN
ftr-435	437	13	,	,	PUNCT
ftr-435	437	14	held	hold	VERB
ftr-435	437	15	that	that	SCONJ
ftr-435	437	16	the	the	DET
ftr-435	437	17	salaries	salary	NOUN
ftr-435	437	18	and	and	CCONJ
ftr-435	437	19	benefits	benefit	NOUN
ftr-435	437	20	were	be	AUX
ftr-435	437	21	capital	capital	NOUN
ftr-435	437	22	expenditures	expenditure	NOUN
ftr-435	437	23	because	because	SCONJ
ftr-435	437	24	these	these	DET
ftr-435	437	25	items	item	NOUN
ftr-435	437	26	were	be	AUX
ftr-435	437	27	directly	directly	ADV
ftr-435	437	28	related	relate	VERB
ftr-435	437	29	to	to	ADP
ftr-435	437	30	the	the	DET
ftr-435	437	31	process	process	NOUN
ftr-435	437	32	of	of	ADP
ftr-435	437	33	anticipated	anticipate	VERB
ftr-435	437	34	acquisition	acquisition	NOUN
ftr-435	437	35	of	of	ADP
ftr-435	437	36	assets	asset	NOUN
ftr-435	437	37	with	with	ADP
ftr-435	437	38	expected	expect	VERB
ftr-435	437	39	useful	useful	ADJ
ftr-435	437	40	lives	life	NOUN
ftr-435	437	41	exceeding	exceed	VERB
ftr-435	437	42	one	one	NUM
ftr-435	437	43	year	year	NOUN
ftr-435	437	44	.	.	PUNCT
ftr-435	438	1	judge	judge	PROPN
ftr-435	438	2	laro	laro	PROPN
ftr-435	438	3	�	�	PROPN
ftr-435	438	4	s	s	PART
ftr-435	438	5	opinion	opinion	NOUN
ftr-435	438	6	was	be	AUX
ftr-435	438	7	grounded	ground	VERB
ftr-435	438	8	primarily	primarily	ADV
ftr-435	438	9	on	on	ADP
ftr-435	438	10	the	the	DET
ftr-435	438	11	principles	principle	NOUN
ftr-435	438	12	of	of	ADP
ftr-435	438	13	lincoln	lincoln	PROPN
ftr-435	438	14	savings	saving	NOUN
ftr-435	438	15	and	and	CCONJ
ftr-435	438	16	loan	loan	NOUN
ftr-435	438	17	ass	ass	PROPN
ftr-435	438	18	�	�	PROPN
ftr-435	438	19	n	n	NUM
ftr-435	438	20	,	,	PUNCT
ftr-435	438	21	403	403	NUM
ftr-435	438	22	u.s	u.s	PROPN
ftr-435	438	23	.	.	PROPN
ftr-435	438	24	345	345	NUM
ftr-435	438	25	(	(	PUNCT
ftr-435	438	26	1971	1971	NUM
ftr-435	438	27	)	)	PUNCT
ftr-435	438	28	,	,	PUNCT
ftr-435	438	29	idaho	idaho	PROPN
ftr-435	438	30	power	power	PROPN
ftr-435	438	31	co.	co.	PROPN
ftr-435	438	32	,	,	PUNCT
ftr-435	438	33	418	418	NUM
ftr-435	438	34	u.s	u.s	PROPN
ftr-435	438	35	.	.	PROPN
ftr-435	438	36	1	1	NUM
ftr-435	438	37	(	(	PUNCT
ftr-435	438	38	1974	1974	NUM
ftr-435	438	39	)	)	PUNCT
ftr-435	438	40	,	,	PUNCT
ftr-435	438	41	woodward	woodward	PROPN
ftr-435	438	42	v.	v.	PROPN
ftr-435	438	43	commissioner	commissioner	PROPN
ftr-435	438	44	,	,	PUNCT
ftr-435	438	45	397	397	NUM
ftr-435	438	46	u.s	u.s	PROPN
ftr-435	438	47	.	.	PROPN
ftr-435	438	48	572	572	NUM
ftr-435	438	49	(	(	PUNCT
ftr-435	438	50	1970	1970	NUM
ftr-435	438	51	)	)	PUNCT
ftr-435	438	52	,	,	PUNCT
ftr-435	438	53	and	and	CCONJ
ftr-435	438	54	helvering	helvere	VERB
ftr-435	438	55	v.	v.	ADP
ftr-435	438	56	winmill	winmill	NOUN
ftr-435	438	57	,	,	PUNCT
ftr-435	438	58	305	305	NUM
ftr-435	438	59	u.s	u.s	PROPN
ftr-435	438	60	.	.	PROPN
ftr-435	438	61	79	79	NUM
ftr-435	438	62	(	(	PUNCT
ftr-435	438	63	1938	1938	NUM
ftr-435	438	64	)	)	PUNCT
ftr-435	438	65	.	.	PUNCT
ftr-435	439	1	the	the	DET
ftr-435	439	2	court	court	NOUN
ftr-435	439	3	expressly	expressly	ADV
ftr-435	439	4	rejected	reject	VERB
ftr-435	439	5	the	the	DET
ftr-435	439	6	taxpayer	taxpayer	PROPN
ftr-435	439	7	�	�	PROPN
ftr-435	439	8	s	s	PART
ftr-435	439	9	argument	argument	NOUN
ftr-435	439	10	that	that	SCONJ
ftr-435	439	11	the	the	DET
ftr-435	439	12	salaries	salary	NOUN
ftr-435	439	13	and	and	CCONJ
ftr-435	439	14	benefits	benefit	NOUN
ftr-435	439	15	were	be	AUX
ftr-435	439	16	deductible	deductible	ADJ
ftr-435	439	17	because	because	SCONJ
ftr-435	439	18	they	they	PRON
ftr-435	439	19	were	be	AUX
ftr-435	439	20	fixed	fix	VERB
ftr-435	439	21	costs	cost	NOUN
ftr-435	439	22	that	that	PRON
ftr-435	439	23	flowed	flow	VERB
ftr-435	439	24	from	from	ADP
ftr-435	439	25	employment	employment	NOUN
ftr-435	439	26	and	and	CCONJ
ftr-435	439	27	were	be	AUX
ftr-435	439	28	not	not	PART
ftr-435	439	29	occasioned	occasion	VERB
ftr-435	439	30	by	by	ADP
ftr-435	439	31	the	the	DET
ftr-435	439	32	acquisitions	acquisition	NOUN
ftr-435	439	33	of	of	ADP
ftr-435	439	34	the	the	DET
ftr-435	439	35	contracts	contract	NOUN
ftr-435	439	36	,	,	PUNCT
ftr-435	439	37	and	and	CCONJ
ftr-435	439	38	distinguished	distinguish	VERB
ftr-435	439	39	the	the	DET
ftr-435	439	40	eighth	eighth	ADJ
ftr-435	439	41	circuit	circuit	PROPN
ftr-435	439	42	�	�	PROPN
ftr-435	439	43	s	s	PART
ftr-435	439	44	opinion	opinion	NOUN
ftr-435	439	45	in	in	ADP
ftr-435	439	46	wells	wells	PROPN
ftr-435	439	47	fargo	fargo	PROPN
ftr-435	439	48	&	&	CCONJ
ftr-435	439	49	co.	co.	PROPN
ftr-435	440	1	v.	v.	PROPN
ftr-435	440	2	commissioner	commissioner	PROPN
ftr-435	440	3	,	,	PUNCT
ftr-435	440	4	224	224	NUM
ftr-435	440	5	f.3d	f.3d	NUM
ftr-435	440	6	874	874	NUM
ftr-435	440	7	(	(	PUNCT
ftr-435	440	8	8th	8th	ADJ
ftr-435	440	9	cir	cir	NOUN
ftr-435	440	10	.	.	PROPN
ftr-435	440	11	2000	2000	NUM
ftr-435	440	12	)	)	PUNCT
ftr-435	440	13	,	,	PUNCT
ftr-435	440	14	as	as	ADP
ftr-435	440	15	involving	involve	VERB
ftr-435	440	16	an	an	DET
ftr-435	440	17	important	important	ADJ
ftr-435	440	18	factual	factual	ADJ
ftr-435	440	19	distinction	distinction	NOUN
ftr-435	440	20	.	.	PUNCT
ftr-435	441	1	in	in	ADP
ftr-435	441	2	wells	wells	PROPN
ftr-435	441	3	fargo	fargo	PROPN
ftr-435	441	4	,	,	PUNCT
ftr-435	441	5	the	the	DET
ftr-435	441	6	acquisition	acquisition	NOUN
ftr-435	441	7	in	in	ADP
ftr-435	441	8	question	question	NOUN
ftr-435	441	9	was	be	AUX
ftr-435	441	10	�	�	NOUN
ftr-435	441	11	extraordinary	extraordinary	ADJ
ftr-435	441	12	�	�	PROPN
ftr-435	441	13	to	to	ADP
ftr-435	441	14	the	the	DET
ftr-435	441	15	taxpayer	taxpayer	PROPN
ftr-435	441	16	�	�	PROPN
ftr-435	441	17	s	s	PART
ftr-435	441	18	business	business	NOUN
ftr-435	441	19	and	and	CCONJ
ftr-435	441	20	to	to	ADP
ftr-435	441	21	the	the	DET
ftr-435	441	22	daily	daily	ADJ
ftr-435	441	23	course	course	NOUN
ftr-435	441	24	of	of	ADP
ftr-435	441	25	the	the	DET
ftr-435	441	26	employees	employee	NOUN
ftr-435	441	27	�	�	PROPN
ftr-435	441	28	duties	duty	NOUN
ftr-435	441	29	;	;	PUNCT
ftr-435	441	30	they	they	PRON
ftr-435	441	31	would	would	AUX
ftr-435	441	32	have	have	AUX
ftr-435	441	33	been	be	AUX
ftr-435	441	34	paid	pay	VERB
ftr-435	441	35	the	the	DET
ftr-435	441	36	same	same	ADJ
ftr-435	441	37	salaries	salary	NOUN
ftr-435	441	38	anyway	anyway	ADV
ftr-435	441	39	.	.	PUNCT
ftr-435	442	1	pnc	pnc	PROPN
ftr-435	442	2	bancorp	bancorp	PROPN
ftr-435	442	3	,	,	PUNCT
ftr-435	442	4	inc	inc	PROPN
ftr-435	442	5	.	.	PROPN
ftr-435	443	1	v.	v.	PROPN
ftr-435	443	2	commissioner	commissioner	NOUN
ftr-435	443	3	,	,	PUNCT
ftr-435	443	4	212	212	NUM
ftr-435	443	5	f.3d	f.3d	NUM
ftr-435	443	6	822	822	NUM
ftr-435	443	7	(	(	PUNCT
ftr-435	443	8	3d	3d	PROPN
ftr-435	443	9	cir	cir	NOUN
ftr-435	443	10	.	.	PROPN
ftr-435	443	11	2000	2000	NUM
ftr-435	443	12	)	)	PUNCT
ftr-435	443	13	,	,	PUNCT
ftr-435	443	14	rev	rev	VERB
ftr-435	443	15	�	�	PROPN
ftr-435	443	16	g	g	PROPN
ftr-435	443	17	110	110	NUM
ftr-435	443	18	t.c	t.c	PROPN
ftr-435	443	19	.	.	PROPN
ftr-435	443	20	349	349	NUM
ftr-435	443	21	(	(	PUNCT
ftr-435	443	22	1998	1998	NUM
ftr-435	443	23	)	)	PUNCT
ftr-435	443	24	,	,	PUNCT
ftr-435	443	25	however	however	ADV
ftr-435	443	26	,	,	PUNCT
ftr-435	443	27	was	be	AUX
ftr-435	443	28	found	find	VERB
ftr-435	443	29	not	not	PART
ftr-435	443	30	to	to	PART
ftr-435	443	31	be	be	AUX
ftr-435	443	32	meaningfully	meaningfully	ADV
ftr-435	443	33	factually	factually	ADV
ftr-435	443	34	distinguishable	distinguishable	ADJ
ftr-435	443	35	.	.	PUNCT
ftr-435	444	1	rather	rather	ADV
ftr-435	444	2	,	,	PUNCT
ftr-435	444	3	the	the	DET
ftr-435	444	4	tax	tax	NOUN
ftr-435	444	5	court	court	NOUN
ftr-435	444	6	expressly	expressly	ADV
ftr-435	444	7	rejected	reject	VERB
ftr-435	444	8	the	the	DET
ftr-435	444	9	third	third	ADJ
ftr-435	444	10	circuit	circuit	NOUN
ftr-435	444	11	�	�	PROPN
ftr-435	444	12	s	s	PART
ftr-435	444	13	holding	hold	VERB
ftr-435	444	14	[	[	X
ftr-435	444	15	that	that	SCONJ
ftr-435	444	16	the	the	DET
ftr-435	444	17	recurring	recur	VERB
ftr-435	444	18	nature	nature	NOUN
ftr-435	444	19	of	of	ADP
ftr-435	444	20	the	the	DET
ftr-435	444	21	salary	salary	NOUN
ftr-435	444	22	expenses	expense	NOUN
ftr-435	444	23	that	that	PRON
ftr-435	444	24	were	be	AUX
ftr-435	444	25	connected	connect	VERB
ftr-435	444	26	to	to	ADP
ftr-435	444	27	current	current	ADJ
ftr-435	444	28	income	income	NOUN
ftr-435	444	29	removed	remove	VERB
ftr-435	444	30	them	they	PRON
ftr-435	444	31	from	from	ADP
ftr-435	444	32	capitalization	capitalization	NOUN
ftr-435	444	33	]	]	PUNCT
ftr-435	444	34	and	and	CCONJ
ftr-435	444	35	followed	follow	VERB
ftr-435	444	36	its	its	PRON
ftr-435	444	37	own	own	ADJ
ftr-435	444	38	prior	prior	ADJ
ftr-435	444	39	opinion	opinion	NOUN
ftr-435	444	40	.	.	PUNCT
ftr-435	445	1	but	but	CCONJ
ftr-435	445	2	the	the	DET
ftr-435	445	3	tax	tax	NOUN
ftr-435	445	4	court	court	NOUN
ftr-435	445	5	nevertheless	nevertheless	ADV
ftr-435	445	6	allowed	allow	VERB
ftr-435	445	7	the	the	DET
ftr-435	445	8	overhead	overhead	ADJ
ftr-435	445	9	expenses	expense	NOUN
ftr-435	445	10	to	to	PART
ftr-435	445	11	be	be	AUX
ftr-435	445	12	deducted	deduct	VERB
ftr-435	445	13	currently	currently	ADV
ftr-435	445	14	because	because	SCONJ
ftr-435	445	15	these	these	DET
ftr-435	445	16	items	item	NOUN
ftr-435	445	17	were	be	AUX
ftr-435	445	18	not	not	PART
ftr-435	445	19	directly	directly	ADV
ftr-435	445	20	related	relate	VERB
ftr-435	445	21	to	to	ADP
ftr-435	445	22	the	the	DET
ftr-435	445	23	anticipated	anticipate	VERB
ftr-435	445	24	acquisitions	acquisition	NOUN
ftr-435	445	25	�	�	PROPN
ftr-435	445	26	they	they	PRON
ftr-435	445	27	would	would	AUX
ftr-435	445	28	have	have	AUX
ftr-435	445	29	been	be	AUX
ftr-435	445	30	incurred	incur	VERB
ftr-435	445	31	even	even	ADV
ftr-435	445	32	if	if	SCONJ
ftr-435	445	33	the	the	DET
ftr-435	445	34	corporation	corporation	NOUN
ftr-435	445	35	�	�	PROPN
ftr-435	445	36	s	s	PART
ftr-435	445	37	business	business	NOUN
ftr-435	445	38	had	have	AUX
ftr-435	445	39	only	only	ADV
ftr-435	445	40	encompassed	encompass	VERB
ftr-435	445	41	servicing	service	VERB
ftr-435	445	42	the	the	DET
ftr-435	445	43	contracts	contract	NOUN
ftr-435	445	44	,	,	PUNCT
ftr-435	445	45	and	and	CCONJ
ftr-435	445	46	their	their	PRON
ftr-435	445	47	amount	amount	NOUN
ftr-435	445	48	did	do	AUX
ftr-435	445	49	not	not	PART
ftr-435	445	50	vary	vary	VERB
ftr-435	445	51	with	with	ADP
ftr-435	445	52	the	the	DET
ftr-435	445	53	number	number	NOUN
ftr-435	445	54	of	of	ADP
ftr-435	445	55	credit	credit	NOUN
ftr-435	445	56	applications	application	NOUN
ftr-435	445	57	processed	process	VERB
ftr-435	445	58	�	�	NOUN
ftr-435	445	59	and	and	CCONJ
ftr-435	445	60	any	any	DET
ftr-435	445	61	future	future	ADJ
ftr-435	445	62	benefit	benefit	NOUN
ftr-435	445	63	received	receive	VERB
ftr-435	445	64	from	from	ADP
ftr-435	445	65	these	these	DET
ftr-435	445	66	expenses	expense	NOUN
ftr-435	445	67	was	be	AUX
ftr-435	445	68	merely	merely	ADV
ftr-435	445	69	�	�	NOUN
ftr-435	445	70	incidental	incidental	ADJ
ftr-435	445	71	.	.	PUNCT
ftr-435	446	1	�	�	PROPN
ftr-435	446	2	a	a	DET
ftr-435	446	3	loss	loss	NOUN
ftr-435	446	4	deduction	deduction	NOUN
ftr-435	446	5	under	under	ADP
ftr-435	446	6	§	§	NOUN
ftr-435	446	7	165(a	165(a	NOUN
ftr-435	446	8	)	)	PUNCT
ftr-435	446	9	was	be	AUX
ftr-435	446	10	allowed	allow	VERB
ftr-435	446	11	with	with	ADP
ftr-435	446	12	respect	respect	NOUN
ftr-435	446	13	to	to	ADP
ftr-435	446	14	the	the	DET
ftr-435	446	15	portion	portion	NOUN
ftr-435	446	16	of	of	ADP
ftr-435	446	17	the	the	DET
ftr-435	446	18	capitalized	capitalize	VERB
ftr-435	446	19	salaries	salary	NOUN
ftr-435	446	20	and	and	CCONJ
ftr-435	446	21	benefits	benefit	NOUN
ftr-435	446	22	that	that	PRON
ftr-435	446	23	was	be	AUX
ftr-435	446	24	attributable	attributable	ADJ
ftr-435	446	25	to	to	ADP
ftr-435	446	26	installment	installment	NOUN
ftr-435	446	27	contracts	contract	NOUN
ftr-435	446	28	that	that	PRON
ftr-435	446	29	were	be	AUX
ftr-435	446	30	never	never	ADV
ftr-435	446	31	acquired	acquire	VERB
ftr-435	446	32	.	.	PUNCT
ftr-435	447	1	the	the	DET
ftr-435	447	2	offering	offering	NOUN
ftr-435	447	3	expenditures	expenditure	NOUN
ftr-435	447	4	were	be	AUX
ftr-435	447	5	capital	capital	NOUN
ftr-435	447	6	because	because	SCONJ
ftr-435	447	7	they	they	PRON
ftr-435	447	8	produced	produce	VERB
ftr-435	447	9	significant	significant	ADJ
ftr-435	447	10	future	future	ADJ
ftr-435	447	11	benefits	benefit	NOUN
ftr-435	447	12	,	,	PUNCT
ftr-435	447	13	but	but	CCONJ
ftr-435	447	14	a	a	DET
ftr-435	447	15	§	§	ADJ
ftr-435	447	16	165	165	NUM
ftr-435	447	17	loss	loss	NOUN
ftr-435	447	18	deduction	deduction	NOUN
ftr-435	447	19	was	be	AUX
ftr-435	447	20	allowed	allow	VERB
ftr-435	447	21	with	with	ADP
ftr-435	447	22	respect	respect	NOUN
ftr-435	447	23	to	to	ADP
ftr-435	447	24	the	the	DET
ftr-435	447	25	offering	offering	NOUN
ftr-435	447	26	expenditures	expenditure	NOUN
ftr-435	447	27	attributable	attributable	ADJ
ftr-435	447	28	to	to	ADP
ftr-435	447	29	the	the	DET
ftr-435	447	30	abandoned	abandon	VERB
ftr-435	447	31	offering	offering	NOUN
ftr-435	447	32	.	.	PUNCT
ftr-435	448	1	�	�	PROPN
ftr-435	448	2	seven	seven	NUM
ftr-435	448	3	judges	judge	NOUN
ftr-435	448	4	,	,	PUNCT
ftr-435	448	5	in	in	ADP
ftr-435	448	6	three	three	NUM
ftr-435	448	7	separate	separate	ADJ
ftr-435	448	8	opinions	opinion	NOUN
ftr-435	448	9	2002	2002	NUM
ftr-435	448	10	]	]	PUNCT
ftr-435	448	11	recent	recent	ADJ
ftr-435	448	12	developments	development	NOUN
ftr-435	448	13	in	in	ADP
ftr-435	448	14	federal	federal	ADJ
ftr-435	448	15	income	income	NOUN
ftr-435	448	16	taxation	taxation	NOUN
ftr-435	448	17	645	645	NUM
ftr-435	448	18	authored	author	VERB
ftr-435	448	19	by	by	ADP
ftr-435	448	20	judges	judge	NOUN
ftr-435	448	21	ruwe	ruwe	PROPN
ftr-435	448	22	,	,	PUNCT
ftr-435	448	23	halpern	halpern	PROPN
ftr-435	448	24	,	,	PUNCT
ftr-435	448	25	and	and	CCONJ
ftr-435	448	26	beghe	beghe	NOUN
ftr-435	448	27	,	,	PUNCT
ftr-435	448	28	concurred	concur	VERB
ftr-435	448	29	with	with	ADP
ftr-435	448	30	the	the	DET
ftr-435	448	31	court	court	NOUN
ftr-435	448	32	�	�	PROPN
ftr-435	448	33	s	s	PART
ftr-435	448	34	opinion	opinion	NOUN
ftr-435	448	35	requiring	require	VERB
ftr-435	448	36	that	that	SCONJ
ftr-435	448	37	the	the	DET
ftr-435	448	38	salaries	salary	NOUN
ftr-435	448	39	and	and	CCONJ
ftr-435	448	40	benefits	benefit	NOUN
ftr-435	448	41	be	be	AUX
ftr-435	448	42	capitalized	capitalize	VERB
ftr-435	448	43	,	,	PUNCT
ftr-435	448	44	but	but	CCONJ
ftr-435	448	45	dissented	dissent	VERB
ftr-435	448	46	from	from	ADP
ftr-435	448	47	the	the	DET
ftr-435	448	48	portion	portion	NOUN
ftr-435	448	49	of	of	ADP
ftr-435	448	50	the	the	DET
ftr-435	448	51	opinion	opinion	NOUN
ftr-435	448	52	allowing	allow	VERB
ftr-435	448	53	the	the	DET
ftr-435	448	54	overhead	overhead	NOUN
ftr-435	448	55	to	to	PART
ftr-435	448	56	be	be	AUX
ftr-435	448	57	deducted	deduct	VERB
ftr-435	448	58	.	.	PUNCT
ftr-435	449	1	the	the	DET
ftr-435	449	2	dissenters	dissenter	NOUN
ftr-435	449	3	would	would	AUX
ftr-435	449	4	have	have	AUX
ftr-435	449	5	required	require	VERB
ftr-435	449	6	capitalization	capitalization	NOUN
ftr-435	449	7	of	of	ADP
ftr-435	449	8	the	the	DET
ftr-435	449	9	overhead	overhead	NOUN
ftr-435	449	10	as	as	ADV
ftr-435	449	11	well	well	ADV
ftr-435	449	12	.	.	PUNCT
ftr-435	450	1	judge	judge	NOUN
ftr-435	450	2	beghe	beghe	NOUN
ftr-435	450	3	wrote	write	VERB
ftr-435	450	4	separately	separately	ADV
ftr-435	450	5	only	only	ADV
ftr-435	450	6	to	to	PART
ftr-435	450	7	emphasize	emphasize	VERB
ftr-435	450	8	the	the	DET
ftr-435	450	9	following	following	ADJ
ftr-435	450	10	point	point	NOUN
ftr-435	450	11	:	:	PUNCT
ftr-435	450	12	.	.	PUNCT
ftr-435	450	13	.	.	PUNCT
ftr-435	450	14	.	.	PUNCT
ftr-435	451	1	it	it	PRON
ftr-435	451	2	bears	bear	VERB
ftr-435	451	3	observing	observe	VERB
ftr-435	451	4	that	that	SCONJ
ftr-435	451	5	the	the	DET
ftr-435	451	6	oft	oft	ADV
ftr-435	451	7	-	-	PUNCT
ftr-435	451	8	quoted	quote	VERB
ftr-435	451	9	passage	passage	NOUN
ftr-435	451	10	in	in	ADP
ftr-435	451	11	the	the	DET
ftr-435	451	12	opinion	opinion	NOUN
ftr-435	451	13	of	of	ADP
ftr-435	451	14	the	the	DET
ftr-435	451	15	court	court	NOUN
ftr-435	451	16	of	of	ADP
ftr-435	451	17	appeals	appeal	NOUN
ftr-435	451	18	for	for	ADP
ftr-435	451	19	the	the	DET
ftr-435	451	20	seventh	seventh	ADJ
ftr-435	451	21	circuit	circuit	NOUN
ftr-435	451	22	in	in	ADP
ftr-435	451	23	encyclopaedia	encyclopaedia	PROPN
ftr-435	451	24	britannica	britannica	PROPN
ftr-435	451	25	,	,	PUNCT
ftr-435	451	26	inc	inc	PROPN
ftr-435	451	27	.	.	PROPN
ftr-435	452	1	v.	v.	PROPN
ftr-435	452	2	commissioner	commissioner	PROPN
ftr-435	452	3	,	,	PUNCT
ftr-435	452	4	685	685	NUM
ftr-435	452	5	f.2d	f.2d	ADP
ftr-435	452	6	212	212	NUM
ftr-435	452	7	,	,	PUNCT
ftr-435	452	8	217	217	NUM
ftr-435	452	9	(	(	PUNCT
ftr-435	452	10	7th	7th	NOUN
ftr-435	452	11	cir.1982	cir.1982	NOUN
ftr-435	452	12	)	)	PUNCT
ftr-435	452	13	,	,	PUNCT
ftr-435	452	14	rev	rev	PROPN
ftr-435	452	15	�	�	PROPN
ftr-435	452	16	g.	g.	PROPN
ftr-435	452	17	t.c	t.c	PROPN
ftr-435	452	18	.	.	PUNCT
ftr-435	453	1	memo.1981	memo.1981	VERB
ftr-435	453	2	-	-	PUNCT
ftr-435	453	3	255	255	NUM
ftr-435	453	4	,	,	PUNCT
ftr-435	453	5	which	which	PRON
ftr-435	453	6	includes	include	VERB
ftr-435	453	7	the	the	DET
ftr-435	453	8	statement	statement	NOUN
ftr-435	453	9	that	that	PRON
ftr-435	453	10	�	�	VERB
ftr-435	453	11	the	the	DET
ftr-435	453	12	administrative	administrative	ADJ
ftr-435	453	13	costs	cost	NOUN
ftr-435	453	14	of	of	ADP
ftr-435	453	15	conceptual	conceptual	ADJ
ftr-435	453	16	rigor	rigor	NOUN
ftr-435	453	17	are	be	AUX
ftr-435	453	18	too	too	ADV
ftr-435	453	19	great	great	ADJ
ftr-435	453	20	,	,	PUNCT
ftr-435	453	21	�	�	PROPN
ftr-435	453	22	was	be	AUX
ftr-435	453	23	uttered	utter	VERB
ftr-435	453	24	in	in	ADP
ftr-435	453	25	the	the	DET
ftr-435	453	26	course	course	NOUN
ftr-435	453	27	of	of	ADP
ftr-435	453	28	sustaining	sustain	VERB
ftr-435	453	29	the	the	DET
ftr-435	453	30	commissioner	commissioner	NOUN
ftr-435	453	31	�	�	NOUN
ftr-435	453	32	s	s	PART
ftr-435	453	33	determination	determination	NOUN
ftr-435	453	34	that	that	SCONJ
ftr-435	453	35	the	the	DET
ftr-435	453	36	costs	cost	NOUN
ftr-435	453	37	in	in	ADP
ftr-435	453	38	issue	issue	NOUN
ftr-435	453	39	in	in	ADP
ftr-435	453	40	that	that	DET
ftr-435	453	41	case	case	NOUN
ftr-435	453	42	had	have	AUX
ftr-435	453	43	to	to	PART
ftr-435	453	44	be	be	AUX
ftr-435	453	45	capitalized	capitalize	VERB
ftr-435	453	46	.	.	PUNCT
ftr-435	454	1	however	however	ADV
ftr-435	454	2	,	,	PUNCT
ftr-435	454	3	the	the	DET
ftr-435	454	4	court	court	NOUN
ftr-435	454	5	of	of	ADP
ftr-435	454	6	appeals	appeals	PROPN
ftr-435	454	7	then	then	ADV
ftr-435	454	8	suggested	suggest	VERB
ftr-435	454	9	that	that	SCONJ
ftr-435	454	10	the	the	DET
ftr-435	454	11	distinction	distinction	NOUN
ftr-435	454	12	between	between	ADP
ftr-435	454	13	recurring	recur	VERB
ftr-435	454	14	and	and	CCONJ
ftr-435	454	15	nonrecurring	nonrecurre	VERB
ftr-435	454	16	costs	cost	NOUN
ftr-435	454	17	might	might	AUX
ftr-435	454	18	provide	provide	VERB
ftr-435	454	19	the	the	DET
ftr-435	454	20	line	line	NOUN
ftr-435	454	21	of	of	ADP
ftr-435	454	22	demarcation	demarcation	NOUN
ftr-435	454	23	in	in	ADP
ftr-435	454	24	some	some	DET
ftr-435	454	25	cases	case	NOUN
ftr-435	454	26	,	,	PUNCT
ftr-435	454	27	but	but	CCONJ
ftr-435	454	28	went	go	VERB
ftr-435	454	29	on	on	ADP
ftr-435	454	30	to	to	PART
ftr-435	454	31	observe	observe	VERB
ftr-435	454	32	that	that	SCONJ
ftr-435	454	33	the	the	DET
ftr-435	454	34	distinction	distinction	NOUN
ftr-435	454	35	wouldn	wouldn	PROPN
ftr-435	454	36	�	�	PROPN
ftr-435	454	37	t	t	PROPN
ftr-435	454	38	make	make	VERB
ftr-435	454	39	sense	sense	NOUN
ftr-435	454	40	when	when	SCONJ
ftr-435	454	41	the	the	DET
ftr-435	454	42	taxpayer	taxpayer	PROPN
ftr-435	454	43	�	�	PROPN
ftr-435	454	44	s	s	PART
ftr-435	454	45	sole	sole	ADJ
ftr-435	454	46	business	business	NOUN
ftr-435	454	47	was	be	AUX
ftr-435	454	48	the	the	DET
ftr-435	454	49	creation	creation	NOUN
ftr-435	454	50	or	or	CCONJ
ftr-435	454	51	acquisition	acquisition	NOUN
ftr-435	454	52	of	of	ADP
ftr-435	454	53	capital	capital	NOUN
ftr-435	454	54	assets	asset	NOUN
ftr-435	454	55	.	.	PUNCT
ftr-435	455	1	although	although	SCONJ
ftr-435	455	2	acc	acc	PROPN
ftr-435	455	3	�	�	PROPN
ftr-435	455	4	s	s	PART
ftr-435	455	5	business	business	NOUN
ftr-435	455	6	includes	include	VERB
ftr-435	455	7	the	the	DET
ftr-435	455	8	servicing	servicing	NOUN
ftr-435	455	9	as	as	ADV
ftr-435	455	10	well	well	ADV
ftr-435	455	11	as	as	ADP
ftr-435	455	12	the	the	DET
ftr-435	455	13	acquisition	acquisition	NOUN
ftr-435	455	14	of	of	ADP
ftr-435	455	15	capital	capital	NOUN
ftr-435	455	16	assets	asset	NOUN
ftr-435	455	17	,	,	PUNCT
ftr-435	455	18	the	the	DET
ftr-435	455	19	relatively	relatively	ADV
ftr-435	455	20	short	short	ADJ
ftr-435	455	21	average	average	ADJ
ftr-435	455	22	time	time	NOUN
ftr-435	455	23	the	the	DET
ftr-435	455	24	acquired	acquire	VERB
ftr-435	455	25	loans	loan	NOUN
ftr-435	455	26	remain	remain	VERB
ftr-435	455	27	outstanding	outstanding	ADJ
ftr-435	455	28	raises	raise	VERB
ftr-435	455	29	questions	question	NOUN
ftr-435	455	30	about	about	ADP
ftr-435	455	31	administrability	administrability	NOUN
ftr-435	455	32	,	,	PUNCT
ftr-435	455	33	the	the	DET
ftr-435	455	34	costs	cost	NOUN
ftr-435	455	35	of	of	ADP
ftr-435	455	36	conceptual	conceptual	ADJ
ftr-435	455	37	rigor	rigor	NOUN
ftr-435	455	38	,	,	PUNCT
ftr-435	455	39	and	and	CCONJ
ftr-435	455	40	whether	whether	SCONJ
ftr-435	455	41	the	the	DET
ftr-435	455	42	exercise	exercise	NOUN
ftr-435	455	43	has	have	AUX
ftr-435	455	44	been	be	AUX
ftr-435	455	45	worth	worth	ADJ
ftr-435	455	46	the	the	DET
ftr-435	455	47	candle	candle	NOUN
ftr-435	455	48	.	.	PUNCT
ftr-435	456	1	these	these	DET
ftr-435	456	2	musings	musing	NOUN
ftr-435	456	3	lead	lead	VERB
ftr-435	456	4	me	i	PRON
ftr-435	456	5	to	to	PART
ftr-435	456	6	suggest	suggest	VERB
ftr-435	456	7	the	the	DET
ftr-435	456	8	time	time	NOUN
ftr-435	456	9	has	have	AUX
ftr-435	456	10	come	come	VERB
ftr-435	456	11	to	to	PART
ftr-435	456	12	request	request	VERB
ftr-435	456	13	respectfully	respectfully	ADV
ftr-435	456	14	that	that	SCONJ
ftr-435	456	15	the	the	DET
ftr-435	456	16	congress	congress	PROPN
ftr-435	456	17	step	step	VERB
ftr-435	456	18	in	in	ADV
ftr-435	456	19	and	and	CCONJ
ftr-435	456	20	enact	enact	VERB
ftr-435	456	21	some	some	DET
ftr-435	456	22	brightline	brightline	NOUN
ftr-435	456	23	rules	rule	NOUN
ftr-435	456	24	that	that	PRON
ftr-435	456	25	will	will	AUX
ftr-435	456	26	provide	provide	VERB
ftr-435	456	27	guidance	guidance	NOUN
ftr-435	456	28	to	to	ADP
ftr-435	456	29	the	the	DET
ftr-435	456	30	business	business	NOUN
ftr-435	456	31	community	community	NOUN
ftr-435	456	32	and	and	CCONJ
ftr-435	456	33	the	the	DET
ftr-435	456	34	internal	internal	ADJ
ftr-435	456	35	revenue	revenue	NOUN
ftr-435	456	36	service	service	NOUN
ftr-435	456	37	and	and	CCONJ
ftr-435	456	38	reduce	reduce	VERB
ftr-435	456	39	the	the	DET
ftr-435	456	40	burdens	burden	NOUN
ftr-435	456	41	of	of	ADP
ftr-435	456	42	compliance	compliance	NOUN
ftr-435	456	43	and	and	CCONJ
ftr-435	456	44	controversy	controversy	NOUN
ftr-435	456	45	on	on	ADP
ftr-435	456	46	the	the	DET
ftr-435	456	47	public	public	NOUN
ftr-435	456	48	,	,	PUNCT
ftr-435	456	49	the	the	DET
ftr-435	456	50	service	service	NOUN
ftr-435	456	51	,	,	PUNCT
ftr-435	456	52	and	and	CCONJ
ftr-435	456	53	the	the	DET
ftr-435	456	54	courts	court	NOUN
ftr-435	456	55	.	.	PUNCT
ftr-435	457	1	sections	section	NOUN
ftr-435	457	2	195	195	NUM
ftr-435	457	3	and	and	CCONJ
ftr-435	457	4	197	197	NUM
ftr-435	457	5	come	come	VERB
ftr-435	457	6	to	to	ADP
ftr-435	457	7	mind	mind	NOUN
ftr-435	457	8	as	as	ADP
ftr-435	457	9	possible	possible	ADJ
ftr-435	457	10	starting	starting	NOUN
ftr-435	457	11	points	point	NOUN
ftr-435	457	12	or	or	CCONJ
ftr-435	457	13	models	model	NOUN
ftr-435	457	14	.	.	PUNCT
ftr-435	458	1	�	�	PROPN
ftr-435	458	2	see	see	VERB
ftr-435	458	3	also	also	ADV
ftr-435	458	4	,	,	PUNCT
ftr-435	458	5	fsa	fsa	PROPN
ftr-435	458	6	200136010	200136010	NUM
ftr-435	458	7	.	.	PUNCT
ftr-435	459	1	5	5	X
ftr-435	459	2	.	.	X
ftr-435	459	3	is	be	AUX
ftr-435	459	4	there	there	PRON
ftr-435	459	5	is	be	VERB
ftr-435	459	6	a	a	DET
ftr-435	459	7	de	de	X
ftr-435	459	8	minimis	minimis	NOUN
ftr-435	459	9	exception	exception	NOUN
ftr-435	459	10	to	to	ADP
ftr-435	459	11	the	the	DET
ftr-435	459	12	rule	rule	NOUN
ftr-435	459	13	of	of	ADP
ftr-435	459	14	capitalization	capitalization	NOUN
ftr-435	459	15	if	if	SCONJ
ftr-435	459	16	expensing	expense	VERB
ftr-435	459	17	clearly	clearly	ADV
ftr-435	459	18	reflects	reflect	VERB
ftr-435	459	19	income	income	NOUN
ftr-435	459	20	?	?	PUNCT
ftr-435	460	1	alacare	alacare	ADJ
ftr-435	460	2	home	home	NOUN
ftr-435	460	3	health	health	NOUN
ftr-435	460	4	services	services	PROPN
ftr-435	460	5	,	,	PUNCT
ftr-435	460	6	inc	inc	PROPN
ftr-435	460	7	.	.	PROPN
ftr-435	461	1	v.	v.	PROPN
ftr-435	461	2	commissioner	commissioner	PROPN
ftr-435	461	3	,	,	PUNCT
ftr-435	461	4	t.c	t.c	PROPN
ftr-435	461	5	.	.	PROPN
ftr-435	461	6	memo	memo	NOUN
ftr-435	461	7	.	.	PUNCT
ftr-435	462	1	2001	2001	NUM
ftr-435	462	2	-	-	SYM
ftr-435	462	3	149	149	NUM
ftr-435	462	4	(	(	PUNCT
ftr-435	462	5	6/22/01	6/22/01	NUM
ftr-435	462	6	)	)	PUNCT
ftr-435	462	7	.	.	PUNCT
ftr-435	463	1	a	a	DET
ftr-435	463	2	medicare	medicare	NOUN
ftr-435	463	3	-	-	PUNCT
ftr-435	463	4	certified	certify	VERB
ftr-435	463	5	home	home	NOUN
ftr-435	463	6	health	health	PROPN
ftr-435	463	7	care	care	PROPN
ftr-435	463	8	agency	agency	PROPN
ftr-435	463	9	deducted	deduct	VERB
ftr-435	463	10	$	$	SYM
ftr-435	463	11	467,000	467,000	NUM
ftr-435	463	12	and	and	CCONJ
ftr-435	463	13	$	$	SYM
ftr-435	463	14	351,000	351,000	NUM
ftr-435	463	15	for	for	ADP
ftr-435	463	16	numerous	numerous	ADJ
ftr-435	463	17	purchases	purchase	NOUN
ftr-435	463	18	of	of	ADP
ftr-435	463	19	equipment	equipment	NOUN
ftr-435	463	20	in	in	ADP
ftr-435	463	21	the	the	DET
ftr-435	463	22	years	year	NOUN
ftr-435	463	23	in	in	ADP
ftr-435	463	24	question	question	NOUN
ftr-435	463	25	.	.	PUNCT
ftr-435	464	1	the	the	DET
ftr-435	464	2	equipment	equipment	NOUN
ftr-435	464	3	items	item	NOUN
ftr-435	464	4	each	each	PRON
ftr-435	464	5	cost	cost	VERB
ftr-435	464	6	$	$	SYM
ftr-435	464	7	500	500	NUM
ftr-435	464	8	or	or	CCONJ
ftr-435	464	9	less	less	ADV
ftr-435	464	10	and	and	CCONJ
ftr-435	464	11	had	have	VERB
ftr-435	464	12	a	a	DET
ftr-435	464	13	life	life	NOUN
ftr-435	464	14	of	of	ADP
ftr-435	464	15	two	two	NUM
ftr-435	464	16	years	year	NOUN
ftr-435	464	17	or	or	CCONJ
ftr-435	464	18	less	less	ADJ
ftr-435	464	19	;	;	PUNCT
ftr-435	464	20	and	and	CCONJ
ftr-435	464	21	the	the	DET
ftr-435	464	22	expensing	expense	VERB
ftr-435	464	23	treatment	treatment	NOUN
ftr-435	464	24	was	be	AUX
ftr-435	464	25	consistent	consistent	ADJ
ftr-435	464	26	with	with	ADP
ftr-435	464	27	medicare	medicare	PROPN
ftr-435	464	28	accounting	accounting	NOUN
ftr-435	464	29	.	.	PUNCT
ftr-435	465	1	the	the	DET
ftr-435	465	2	tax	tax	NOUN
ftr-435	465	3	court	court	NOUN
ftr-435	465	4	(	(	PUNCT
ftr-435	465	5	judge	judge	NOUN
ftr-435	465	6	colvin	colvin	PROPN
ftr-435	465	7	)	)	PUNCT
ftr-435	465	8	upheld	uphold	VERB
ftr-435	465	9	the	the	DET
ftr-435	465	10	commissioner	commissioner	NOUN
ftr-435	465	11	�	�	PROPN
ftr-435	465	12	s	s	PART
ftr-435	465	13	position	position	NOUN
ftr-435	465	14	requiring	require	VERB
ftr-435	465	15	the	the	DET
ftr-435	465	16	expenditures	expenditure	NOUN
ftr-435	465	17	to	to	PART
ftr-435	465	18	be	be	AUX
ftr-435	465	19	capitalized	capitalize	VERB
ftr-435	465	20	because	because	SCONJ
ftr-435	465	21	646	646	NUM
ftr-435	465	22	florida	florida	PROPN
ftr-435	465	23	tax	tax	NOUN
ftr-435	465	24	review	review	NOUN
ftr-435	465	25	[	[	X
ftr-435	465	26	vol.5	vol.5	NOUN
ftr-435	465	27	:	:	PUNCT
ftr-435	465	28	si	si	PROPN
ftr-435	465	29	5	5	NUM
ftr-435	465	30	.	.	PUNCT
ftr-435	465	31	under	under	ADP
ftr-435	465	32	§	§	PROPN
ftr-435	465	33	198	198	NUM
ftr-435	465	34	,	,	PUNCT
ftr-435	465	35	certain	certain	ADJ
ftr-435	465	36	environmental	environmental	ADJ
ftr-435	465	37	remediation	remediation	NOUN
ftr-435	465	38	costs	cost	NOUN
ftr-435	465	39	that	that	PRON
ftr-435	465	40	are	be	AUX
ftr-435	465	41	paid	pay	VERB
ftr-435	465	42	or	or	CCONJ
ftr-435	465	43	incurred	incur	VERB
ftr-435	465	44	in	in	ADP
ftr-435	465	45	connection	connection	NOUN
ftr-435	465	46	with	with	ADP
ftr-435	465	47	the	the	DET
ftr-435	465	48	abatement	abatement	NOUN
ftr-435	465	49	or	or	CCONJ
ftr-435	465	50	control	control	NOUN
ftr-435	465	51	of	of	ADP
ftr-435	465	52	hazardous	hazardous	ADJ
ftr-435	465	53	substances	substance	NOUN
ftr-435	465	54	at	at	ADP
ftr-435	465	55	a	a	DET
ftr-435	465	56	qualified	qualified	ADJ
ftr-435	465	57	contaminated	contaminate	VERB
ftr-435	465	58	site	site	NOUN
ftr-435	465	59	may	may	AUX
ftr-435	465	60	be	be	AUX
ftr-435	465	61	currently	currently	ADV
ftr-435	465	62	deducted	deduct	VERB
ftr-435	465	63	.	.	PUNCT
ftr-435	466	1	the	the	DET
ftr-435	466	2	taxpayer	taxpayer	PROPN
ftr-435	466	3	�	�	PROPN
ftr-435	466	4	s	s	PART
ftr-435	466	5	treatment	treatment	NOUN
ftr-435	466	6	did	do	AUX
ftr-435	466	7	not	not	PART
ftr-435	466	8	clearly	clearly	ADV
ftr-435	466	9	reflect	reflect	VERB
ftr-435	466	10	income	income	NOUN
ftr-435	466	11	.	.	PUNCT
ftr-435	467	1	judge	judge	PROPN
ftr-435	467	2	wells	wells	PROPN
ftr-435	467	3	distinguished	distinguished	PROPN
ftr-435	467	4	union	union	PROPN
ftr-435	467	5	pacific	pacific	PROPN
ftr-435	467	6	railroad	railroad	PROPN
ftr-435	467	7	co.	co.	PROPN
ftr-435	467	8	,	,	PUNCT
ftr-435	467	9	inc	inc	PROPN
ftr-435	467	10	.	.	PROPN
ftr-435	468	1	v.	v.	PROPN
ftr-435	468	2	united	united	PROPN
ftr-435	468	3	states	states	PROPN
ftr-435	468	4	,	,	PUNCT
ftr-435	468	5	208	208	NUM
ftr-435	468	6	ct	ct	NOUN
ftr-435	468	7	.	.	PUNCT
ftr-435	468	8	cl	cl	NOUN
ftr-435	468	9	.	.	PROPN
ftr-435	468	10	1	1	NUM
ftr-435	468	11	(	(	PUNCT
ftr-435	468	12	1975	1975	NUM
ftr-435	468	13	)	)	PUNCT
ftr-435	469	1	,	,	PUNCT
ftr-435	469	2	cert	cert	PROPN
ftr-435	469	3	.	.	PUNCT
ftr-435	469	4	denied	deny	VERB
ftr-435	469	5	429	429	NUM
ftr-435	469	6	u.s	u.s	PROPN
ftr-435	469	7	.	.	PROPN
ftr-435	469	8	827	827	NUM
ftr-435	469	9	(	(	PUNCT
ftr-435	469	10	1976	1976	NUM
ftr-435	469	11	)	)	PUNCT
ftr-435	469	12	,	,	PUNCT
ftr-435	469	13	and	and	CCONJ
ftr-435	469	14	cincinnati	cincinnati	PROPN
ftr-435	469	15	,	,	PUNCT
ftr-435	469	16	new	new	PROPN
ftr-435	469	17	orleans	orleans	PROPN
ftr-435	469	18	&	&	CCONJ
ftr-435	469	19	tex	tex	PROPN
ftr-435	469	20	.	.	PROPN
ftr-435	470	1	pac	pac	PROPN
ftr-435	470	2	.	.	PROPN
ftr-435	470	3	railway	railway	PROPN
ftr-435	470	4	co.	co.	PROPN
ftr-435	470	5	v.	v.	PROPN
ftr-435	470	6	united	united	PROPN
ftr-435	470	7	states	states	PROPN
ftr-435	470	8	,	,	PUNCT
ftr-435	470	9	191	191	NUM
ftr-435	470	10	ct	ct	NOUN
ftr-435	470	11	.	.	PUNCT
ftr-435	471	1	cl	cl	NOUN
ftr-435	471	2	.	.	PUNCT
ftr-435	472	1	572	572	NUM
ftr-435	472	2	(	(	PUNCT
ftr-435	472	3	1970	1970	NUM
ftr-435	472	4	)	)	PUNCT
ftr-435	472	5	,	,	PUNCT
ftr-435	472	6	both	both	PRON
ftr-435	472	7	of	of	ADP
ftr-435	472	8	which	which	PRON
ftr-435	472	9	allowed	allow	VERB
ftr-435	472	10	a	a	DET
ftr-435	472	11	railroad	railroad	NOUN
ftr-435	472	12	to	to	ADP
ftr-435	472	13	expenses	expense	NOUN
ftr-435	472	14	de	de	X
ftr-435	472	15	minimis	minimis	NOUN
ftr-435	472	16	capital	capital	NOUN
ftr-435	472	17	expenditures	expenditure	NOUN
ftr-435	472	18	under	under	ADP
ftr-435	472	19	an	an	DET
ftr-435	472	20	icc	icc	NOUN
ftr-435	472	21	directed	direct	VERB
ftr-435	472	22	accounting	accounting	NOUN
ftr-435	472	23	method	method	NOUN
ftr-435	472	24	,	,	PUNCT
ftr-435	472	25	on	on	ADP
ftr-435	472	26	the	the	DET
ftr-435	472	27	grounds	ground	NOUN
ftr-435	472	28	that	that	SCONJ
ftr-435	472	29	the	the	DET
ftr-435	472	30	deductions	deduction	NOUN
ftr-435	472	31	in	in	ADP
ftr-435	472	32	those	those	DET
ftr-435	472	33	cases	case	NOUN
ftr-435	472	34	were	be	AUX
ftr-435	472	35	a	a	DET
ftr-435	472	36	much	much	ADV
ftr-435	472	37	lower	low	ADJ
ftr-435	472	38	percentage	percentage	NOUN
ftr-435	472	39	of	of	ADP
ftr-435	472	40	gross	gross	ADJ
ftr-435	472	41	receipts	receipt	NOUN
ftr-435	472	42	�	�	PROPN
ftr-435	472	43	.03	.03	NUM
ftr-435	472	44	%	%	NOUN
ftr-435	472	45	to	to	PART
ftr-435	472	46	.07	.07	NUM
ftr-435	472	47	%	%	NOUN
ftr-435	472	48	in	in	ADP
ftr-435	472	49	the	the	DET
ftr-435	472	50	railroad	railroad	NOUN
ftr-435	472	51	cases	case	NOUN
ftr-435	472	52	compared	compare	VERB
ftr-435	472	53	with	with	ADP
ftr-435	472	54	.85	.85	NUM
ftr-435	472	55	%	%	NOUN
ftr-435	472	56	and	and	CCONJ
ftr-435	472	57	.71	.71	NUM
ftr-435	472	58	%	%	NOUN
ftr-435	472	59	in	in	ADP
ftr-435	472	60	the	the	DET
ftr-435	472	61	instant	instant	ADJ
ftr-435	472	62	case	case	NOUN
ftr-435	472	63	�	�	PROPN
ftr-435	472	64	and	and	CCONJ
ftr-435	472	65	that	that	SCONJ
ftr-435	472	66	the	the	DET
ftr-435	472	67	treatment	treatment	NOUN
ftr-435	472	68	in	in	ADP
ftr-435	472	69	the	the	DET
ftr-435	472	70	railroad	railroad	NOUN
ftr-435	472	71	cases	case	NOUN
ftr-435	472	72	clearly	clearly	ADV
ftr-435	472	73	reflected	reflect	VERB
ftr-435	472	74	income	income	NOUN
ftr-435	472	75	.	.	PUNCT
ftr-435	473	1	nevertheless	nevertheless	ADV
ftr-435	473	2	,	,	PUNCT
ftr-435	473	3	penalties	penalty	NOUN
ftr-435	473	4	were	be	AUX
ftr-435	473	5	not	not	PART
ftr-435	473	6	upheld	uphold	VERB
ftr-435	473	7	because	because	SCONJ
ftr-435	473	8	taxpayer	taxpayer	NOUN
ftr-435	473	9	had	have	AUX
ftr-435	473	10	consistently	consistently	ADV
ftr-435	473	11	followed	follow	VERB
ftr-435	473	12	the	the	DET
ftr-435	473	13	method	method	NOUN
ftr-435	473	14	in	in	ADP
ftr-435	473	15	the	the	DET
ftr-435	473	16	past	past	NOUN
ftr-435	473	17	and	and	CCONJ
ftr-435	473	18	had	have	AUX
ftr-435	473	19	reasonably	reasonably	ADV
ftr-435	473	20	relied	rely	VERB
ftr-435	473	21	on	on	ADP
ftr-435	473	22	its	its	PRON
ftr-435	473	23	return	return	NOUN
ftr-435	473	24	preparer	preparer	NOUN
ftr-435	473	25	.	.	PUNCT
ftr-435	474	1	6	6	NUM
ftr-435	474	2	.	.	X
ftr-435	474	3	more	more	ADV
ftr-435	474	4	capitalized	capitalize	VERB
ftr-435	474	5	environmental	environmental	ADJ
ftr-435	474	6	remediation	remediation	NOUN
ftr-435	474	7	costs.5	costs.5	VERB
ftr-435	474	8	united	unite	VERB
ftr-435	474	9	dairy	dairy	NOUN
ftr-435	474	10	farmers	farmer	NOUN
ftr-435	474	11	,	,	PUNCT
ftr-435	474	12	inc	inc	PROPN
ftr-435	474	13	.	.	PROPN
ftr-435	475	1	v.	v.	PROPN
ftr-435	475	2	united	united	PROPN
ftr-435	475	3	states	states	PROPN
ftr-435	475	4	,	,	PUNCT
ftr-435	475	5	267	267	NUM
ftr-435	475	6	f.3d	f.3d	NUM
ftr-435	475	7	510	510	NUM
ftr-435	475	8	,	,	PUNCT
ftr-435	475	9	88	88	NUM
ftr-435	475	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	475	11	6116	6116	NUM
ftr-435	475	12	(	(	PUNCT
ftr-435	475	13	6th	6th	ADJ
ftr-435	475	14	cir	cir	NOUN
ftr-435	475	15	.	.	PUNCT
ftr-435	476	1	10/3/01	10/3/01	NUM
ftr-435	476	2	)	)	PUNCT
ftr-435	477	1	,	,	PUNCT
ftr-435	477	2	aff	aff	PROPN
ftr-435	477	3	�	�	PROPN
ftr-435	477	4	g	g	PROPN
ftr-435	477	5	107	107	NUM
ftr-435	477	6	f.supp.2d	f.supp.2d	VERB
ftr-435	477	7	937	937	NUM
ftr-435	477	8	,	,	PUNCT
ftr-435	477	9	2000	2000	NUM
ftr-435	477	10	-	-	SYM
ftr-435	477	11	1	1	NUM
ftr-435	477	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	477	13	.	.	PROPN
ftr-435	477	14	¶	¶	PROPN
ftr-435	477	15	50,538	50,538	NUM
ftr-435	477	16	,	,	PUNCT
ftr-435	477	17	85	85	NUM
ftr-435	477	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	477	19	2235	2235	NUM
ftr-435	477	20	(	(	PUNCT
ftr-435	477	21	s.d	s.d	PROPN
ftr-435	477	22	.	.	PROPN
ftr-435	477	23	ohio	ohio	PROPN
ftr-435	477	24	5/23/00	5/23/00	NUM
ftr-435	477	25	)	)	PUNCT
ftr-435	477	26	.	.	PUNCT
ftr-435	478	1	taxpayer	taxpayer	NOUN
ftr-435	478	2	incurred	incur	VERB
ftr-435	478	3	environmental	environmental	ADJ
ftr-435	478	4	remediation	remediation	NOUN
ftr-435	478	5	expenses	expense	NOUN
ftr-435	478	6	to	to	PART
ftr-435	478	7	clean	clean	VERB
ftr-435	478	8	-	-	PUNCT
ftr-435	478	9	up	up	ADP
ftr-435	478	10	pollution	pollution	NOUN
ftr-435	478	11	caused	cause	VERB
ftr-435	478	12	by	by	ADP
ftr-435	478	13	prior	prior	ADJ
ftr-435	478	14	owners	owner	NOUN
ftr-435	478	15	who	who	PRON
ftr-435	478	16	operated	operate	VERB
ftr-435	478	17	gas	gas	NOUN
ftr-435	478	18	stations	station	NOUN
ftr-435	478	19	on	on	ADP
ftr-435	478	20	the	the	DET
ftr-435	478	21	site	site	NOUN
ftr-435	478	22	of	of	ADP
ftr-435	478	23	a	a	DET
ftr-435	478	24	convenience	convenience	NOUN
ftr-435	478	25	store	store	NOUN
ftr-435	478	26	.	.	PUNCT
ftr-435	479	1	even	even	ADV
ftr-435	479	2	though	though	SCONJ
ftr-435	479	3	the	the	DET
ftr-435	479	4	taxpayer	taxpayer	NOUN
ftr-435	479	5	was	be	AUX
ftr-435	479	6	unaware	unaware	ADJ
ftr-435	479	7	of	of	ADP
ftr-435	479	8	the	the	DET
ftr-435	479	9	pollution	pollution	NOUN
ftr-435	479	10	at	at	ADP
ftr-435	479	11	the	the	DET
ftr-435	479	12	time	time	NOUN
ftr-435	479	13	of	of	ADP
ftr-435	479	14	the	the	DET
ftr-435	479	15	purchase	purchase	NOUN
ftr-435	479	16	and	and	CCONJ
ftr-435	479	17	thus	thus	ADV
ftr-435	479	18	�	�	PROPN
ftr-435	479	19	overpaid	overpay	VERB
ftr-435	479	20	�	�	PROPN
ftr-435	479	21	for	for	ADP
ftr-435	479	22	the	the	DET
ftr-435	479	23	property	property	NOUN
ftr-435	479	24	,	,	PUNCT
ftr-435	479	25	the	the	DET
ftr-435	479	26	expenses	expense	NOUN
ftr-435	479	27	were	be	AUX
ftr-435	479	28	required	require	VERB
ftr-435	479	29	to	to	PART
ftr-435	479	30	be	be	AUX
ftr-435	479	31	capitalized	capitalize	VERB
ftr-435	479	32	because	because	SCONJ
ftr-435	479	33	they	they	PRON
ftr-435	479	34	�	�	VERB
ftr-435	479	35	increased	increase	VERB
ftr-435	479	36	the	the	DET
ftr-435	479	37	value	value	NOUN
ftr-435	479	38	of	of	ADP
ftr-435	479	39	the	the	DET
ftr-435	479	40	property	property	NOUN
ftr-435	479	41	.	.	PUNCT
ftr-435	480	1	�	�	PROPN
ftr-435	480	2	rev	rev	PROPN
ftr-435	480	3	.	.	PROPN
ftr-435	481	1	rul	rul	PROPN
ftr-435	481	2	.	.	PUNCT
ftr-435	482	1	94	94	NUM
ftr-435	482	2	-	-	SYM
ftr-435	482	3	38	38	NUM
ftr-435	482	4	,	,	PUNCT
ftr-435	482	5	1994	1994	NUM
ftr-435	482	6	-	-	SYM
ftr-435	482	7	1	1	NUM
ftr-435	482	8	c.b	c.b	PROPN
ftr-435	482	9	.	.	PROPN
ftr-435	482	10	35	35	NUM
ftr-435	482	11	did	do	AUX
ftr-435	482	12	not	not	PART
ftr-435	482	13	apply	apply	VERB
ftr-435	482	14	.	.	PUNCT
ftr-435	483	1	the	the	DET
ftr-435	483	2	sixth	sixth	ADJ
ftr-435	483	3	circuit	circuit	NOUN
ftr-435	483	4	concluded	conclude	VERB
ftr-435	483	5	that	that	SCONJ
ftr-435	483	6	�	�	PROPN
ftr-435	483	7	when	when	SCONJ
ftr-435	483	8	a	a	DET
ftr-435	483	9	taxpayer	taxpayer	NOUN
ftr-435	483	10	improves	improve	VERB
ftr-435	483	11	property	property	NOUN
ftr-435	483	12	defects	defect	NOUN
ftr-435	483	13	that	that	PRON
ftr-435	483	14	were	be	AUX
ftr-435	483	15	present	present	ADJ
ftr-435	483	16	when	when	SCONJ
ftr-435	483	17	the	the	DET
ftr-435	483	18	taxpayer	taxpayer	NOUN
ftr-435	483	19	acquired	acquire	VERB
ftr-435	483	20	the	the	DET
ftr-435	483	21	property	property	NOUN
ftr-435	483	22	,	,	PUNCT
ftr-435	483	23	the	the	DET
ftr-435	483	24	remediation	remediation	NOUN
ftr-435	483	25	of	of	ADP
ftr-435	483	26	those	those	DET
ftr-435	483	27	defects	defect	NOUN
ftr-435	483	28	are	be	AUX
ftr-435	483	29	capital	capital	NOUN
ftr-435	483	30	in	in	ADP
ftr-435	483	31	nature	nature	NOUN
ftr-435	483	32	.....	.....	PUNCT
ftr-435	484	1	[	[	X
ftr-435	484	2	w]hen	w]hen	ADV
ftr-435	484	3	a	a	DET
ftr-435	484	4	taxpayer	taxpayer	NOUN
ftr-435	484	5	has	have	AUX
ftr-435	484	6	improved	improve	VERB
ftr-435	484	7	defects	defect	NOUN
ftr-435	484	8	that	that	PRON
ftr-435	484	9	were	be	AUX
ftr-435	484	10	present	present	ADJ
ftr-435	484	11	when	when	SCONJ
ftr-435	484	12	the	the	DET
ftr-435	484	13	taxpayer	taxpayer	NOUN
ftr-435	484	14	acquired	acquire	VERB
ftr-435	484	15	the	the	DET
ftr-435	484	16	property	property	NOUN
ftr-435	484	17	,	,	PUNCT
ftr-435	484	18	plainfield	plainfield	NOUN
ftr-435	484	19	-	-	PUNCT
ftr-435	484	20	union	union	NOUN
ftr-435	484	21	[	[	X
ftr-435	484	22	water	water	PROPN
ftr-435	484	23	co.	co.	PROPN
ftr-435	484	24	v.	v.	PROPN
ftr-435	484	25	commissioner	commissioner	PROPN
ftr-435	484	26	,	,	PUNCT
ftr-435	484	27	39	39	NUM
ftr-435	484	28	t.c	t.c	PROPN
ftr-435	484	29	.	.	PROPN
ftr-435	484	30	333	333	NUM
ftr-435	484	31	(	(	PUNCT
ftr-435	484	32	1962	1962	NUM
ftr-435	484	33	)	)	PUNCT
ftr-435	484	34	]	]	PUNCT
ftr-435	484	35	does	do	AUX
ftr-435	484	36	not	not	PART
ftr-435	484	37	apply	apply	VERB
ftr-435	484	38	.	.	PUNCT
ftr-435	485	1	�	�	PROPN
ftr-435	485	2	rather	rather	ADV
ftr-435	485	3	,	,	PUNCT
ftr-435	485	4	dominion	dominion	NOUN
ftr-435	485	5	resources	resource	NOUN
ftr-435	485	6	,	,	PUNCT
ftr-435	485	7	inc	inc	PROPN
ftr-435	485	8	.	.	PROPN
ftr-435	486	1	v.	v.	PROPN
ftr-435	486	2	united	united	PROPN
ftr-435	486	3	states	states	PROPN
ftr-435	486	4	,	,	PUNCT
ftr-435	486	5	219	219	NUM
ftr-435	486	6	f.3d	f.3d	NUM
ftr-435	486	7	359	359	NUM
ftr-435	486	8	(	(	PUNCT
ftr-435	486	9	2000	2000	NUM
ftr-435	486	10	)	)	PUNCT
ftr-435	487	1	,	,	PUNCT
ftr-435	487	2	was	be	AUX
ftr-435	487	3	more	more	ADV
ftr-435	487	4	apposite	apposite	ADV
ftr-435	487	5	.	.	PUNCT
ftr-435	488	1	�	�	PROPN
ftr-435	488	2	on	on	ADP
ftr-435	488	3	another	another	DET
ftr-435	488	4	issue	issue	NOUN
ftr-435	488	5	,	,	PUNCT
ftr-435	488	6	the	the	DET
ftr-435	488	7	court	court	NOUN
ftr-435	488	8	held	hold	VERB
ftr-435	488	9	that	that	SCONJ
ftr-435	488	10	accounting	accounting	NOUN
ftr-435	488	11	fees	fee	NOUN
ftr-435	488	12	paid	pay	VERB
ftr-435	488	13	to	to	ADP
ftr-435	488	14	ernst	ernst	PROPN
ftr-435	488	15	&	&	CCONJ
ftr-435	488	16	young	young	PROPN
ftr-435	488	17	in	in	ADP
ftr-435	488	18	connection	connection	NOUN
ftr-435	488	19	with	with	ADP
ftr-435	488	20	a	a	DET
ftr-435	488	21	corporate	corporate	ADJ
ftr-435	488	22	reorganization	reorganization	NOUN
ftr-435	488	23	incident	incident	NOUN
ftr-435	488	24	to	to	ADP
ftr-435	488	25	making	make	VERB
ftr-435	488	26	an	an	DET
ftr-435	488	27	s	s	NOUN
ftr-435	488	28	election	election	NOUN
ftr-435	488	29	had	have	VERB
ftr-435	488	30	to	to	PART
ftr-435	488	31	be	be	AUX
ftr-435	488	32	capitalized	capitalize	VERB
ftr-435	488	33	.	.	PUNCT
ftr-435	489	1	7	7	X
ftr-435	489	2	.	.	X
ftr-435	489	3	kudos	kudo	NOUN
ftr-435	489	4	from	from	ADP
ftr-435	489	5	practitioners	practitioner	NOUN
ftr-435	489	6	;	;	PUNCT
ftr-435	489	7	pans	pan	NOUN
ftr-435	489	8	from	from	ADP
ftr-435	489	9	professors	professor	NOUN
ftr-435	489	10	.	.	PUNCT
ftr-435	490	1	advanced	advanced	ADJ
ftr-435	490	2	notice	notice	NOUN
ftr-435	490	3	of	of	ADP
ftr-435	490	4	proposed	propose	VERB
ftr-435	490	5	rulemaking	rulemaking	NOUN
ftr-435	490	6	(	(	PUNCT
ftr-435	490	7	�	�	PROPN
ftr-435	490	8	anprm	anprm	NOUN
ftr-435	490	9	�	�	PROPN
ftr-435	490	10	)	)	PUNCT
ftr-435	490	11	reg-125638	reg-125638	NOUN
ftr-435	490	12	-	-	PUNCT
ftr-435	490	13	01	01	NUM
ftr-435	490	14	,	,	PUNCT
ftr-435	490	15	guidance	guidance	NOUN
ftr-435	490	16	regarding	regard	VERB
ftr-435	490	17	deduction	deduction	NOUN
ftr-435	490	18	and	and	CCONJ
ftr-435	490	19	capitalization	capitalization	NOUN
ftr-435	490	20	of	of	ADP
ftr-435	490	21	expenditures	expenditure	NOUN
ftr-435	490	22	,	,	PUNCT
ftr-435	490	23	67	67	NUM
ftr-435	490	24	f.r	f.r	NOUN
ftr-435	490	25	.	.	NOUN
ftr-435	490	26	3461	3461	NUM
ftr-435	490	27	(	(	PUNCT
ftr-435	490	28	1/24/02	1/24/02	NUM
ftr-435	490	29	)	)	PUNCT
ftr-435	490	30	.	.	PUNCT
ftr-435	491	1	describes	describe	VERB
ftr-435	491	2	rules	rule	NOUN
ftr-435	491	3	and	and	CCONJ
ftr-435	491	4	standards	standard	NOUN
ftr-435	491	5	treasury	treasury	NOUN
ftr-435	491	6	and	and	CCONJ
ftr-435	491	7	irs	irs	PROPN
ftr-435	491	8	plan	plan	VERB
ftr-435	491	9	to	to	PART
ftr-435	491	10	propose	propose	VERB
ftr-435	491	11	under	under	ADP
ftr-435	491	12	§	§	PROPN
ftr-435	491	13	263(a	263(a	NUM
ftr-435	491	14	)	)	PUNCT
ftr-435	492	1	[	[	X
ftr-435	492	2	and	and	CCONJ
ftr-435	492	3	not	not	PART
ftr-435	492	4	under	under	ADP
ftr-435	492	5	§	§	PROPN
ftr-435	492	6	§	§	PROPN
ftr-435	492	7	195	195	NUM
ftr-435	492	8	,	,	PUNCT
ftr-435	492	9	263(g	263(g	PROPN
ftr-435	492	10	)	)	PUNCT
ftr-435	492	11	,	,	PUNCT
ftr-435	492	12	263(h	263(h	NOUN
ftr-435	492	13	)	)	PUNCT
ftr-435	492	14	or	or	CCONJ
ftr-435	492	15	263a	263a	NOUN
ftr-435	492	16	]	]	PUNCT
ftr-435	492	17	to	to	PART
ftr-435	492	18	provide	provide	VERB
ftr-435	492	19	a	a	DET
ftr-435	492	20	framework	framework	NOUN
ftr-435	492	21	for	for	ADP
ftr-435	492	22	addressing	address	VERB
ftr-435	492	23	capitalization	capitalization	NOUN
ftr-435	492	24	issues	issue	NOUN
ftr-435	492	25	with	with	ADP
ftr-435	492	26	respect	respect	NOUN
ftr-435	492	27	to	to	ADP
ftr-435	492	28	expenditures	expenditure	NOUN
ftr-435	492	29	incurred	incur	VERB
ftr-435	492	30	in	in	ADP
ftr-435	492	31	2002	2002	NUM
ftr-435	492	32	]	]	PUNCT
ftr-435	492	33	recent	recent	ADJ
ftr-435	492	34	developments	development	NOUN
ftr-435	492	35	in	in	ADP
ftr-435	492	36	federal	federal	ADJ
ftr-435	492	37	income	income	NOUN
ftr-435	492	38	taxation	taxation	NOUN
ftr-435	492	39	647	647	NUM
ftr-435	492	40	6	6	NUM
ftr-435	492	41	.	.	PUNCT
ftr-435	493	1	see	see	VERB
ftr-435	493	2	zaninovich	zaninovich	PROPN
ftr-435	494	1	v.	v.	PRON
ftr-435	494	2	commissioner	commissioner	NOUN
ftr-435	494	3	,	,	PUNCT
ftr-435	494	4	616	616	NUM
ftr-435	494	5	f.2d	f.2d	NUM
ftr-435	494	6	429	429	NUM
ftr-435	494	7	(	(	PUNCT
ftr-435	494	8	9th	9th	ADJ
ftr-435	494	9	cir	cir	NOUN
ftr-435	494	10	.	.	PUNCT
ftr-435	494	11	1980	1980	NUM
ftr-435	494	12	)	)	PUNCT
ftr-435	494	13	(	(	PUNCT
ftr-435	494	14	prepayment	prepayment	NOUN
ftr-435	494	15	of	of	ADP
ftr-435	494	16	rent	rent	NOUN
ftr-435	494	17	for	for	ADP
ftr-435	494	18	twelve	twelve	NUM
ftr-435	494	19	-	-	PUNCT
ftr-435	494	20	month	month	NOUN
ftr-435	494	21	period	period	NOUN
ftr-435	494	22	straddling	straddle	VERB
ftr-435	494	23	two	two	NUM
ftr-435	494	24	taxable	taxable	ADJ
ftr-435	494	25	years	year	NOUN
ftr-435	494	26	deductible	deductible	ADJ
ftr-435	494	27	when	when	SCONJ
ftr-435	494	28	made	make	VERB
ftr-435	494	29	;	;	PUNCT
ftr-435	494	30	an	an	DET
ftr-435	494	31	allocation	allocation	NOUN
ftr-435	494	32	not	not	PART
ftr-435	494	33	required	require	VERB
ftr-435	494	34	because	because	SCONJ
ftr-435	494	35	benefits	benefit	NOUN
ftr-435	494	36	did	do	AUX
ftr-435	494	37	not	not	PART
ftr-435	494	38	extend	extend	VERB
ftr-435	494	39	substantially	substantially	ADV
ftr-435	494	40	beyond	beyond	ADP
ftr-435	494	41	close	close	NOUN
ftr-435	494	42	of	of	ADP
ftr-435	494	43	taxable	taxable	ADJ
ftr-435	494	44	year	year	NOUN
ftr-435	494	45	)	)	PUNCT
ftr-435	494	46	.	.	PUNCT
ftr-435	495	1	acquiring	acquire	VERB
ftr-435	495	2	,	,	PUNCT
ftr-435	495	3	creating	create	VERB
ftr-435	495	4	,	,	PUNCT
ftr-435	495	5	or	or	CCONJ
ftr-435	495	6	enhancing	enhance	VERB
ftr-435	495	7	intangible	intangible	ADJ
ftr-435	495	8	assets	asset	NOUN
ftr-435	495	9	.	.	PUNCT
ftr-435	496	1	safe	safe	ADJ
ftr-435	496	2	harbors	harbor	NOUN
ftr-435	496	3	and	and	CCONJ
ftr-435	496	4	simplifying	simplify	VERB
ftr-435	496	5	assumptions	assumption	NOUN
ftr-435	496	6	including	include	VERB
ftr-435	496	7	a	a	DET
ftr-435	496	8	�	�	PROPN
ftr-435	496	9	one	one	NUM
ftr-435	496	10	-	-	PUNCT
ftr-435	496	11	year	year	NOUN
ftr-435	496	12	rule	rule	NOUN
ftr-435	496	13	�	�	PROPN
ftr-435	496	14	under	under	ADP
ftr-435	496	15	which	which	PRON
ftr-435	496	16	expenditures	expenditure	NOUN
ftr-435	496	17	relating	relate	VERB
ftr-435	496	18	to	to	ADP
ftr-435	496	19	short	short	ADJ
ftr-435	496	20	lived	lived	ADJ
ftr-435	496	21	intangibles	intangible	NOUN
ftr-435	496	22	need	need	AUX
ftr-435	496	23	not	not	PART
ftr-435	496	24	be	be	AUX
ftr-435	496	25	capitalized	capitalize	VERB
ftr-435	496	26	and	and	CCONJ
ftr-435	496	27	�	�	PROPN
ftr-435	496	28	de	de	X
ftr-435	496	29	minimis	minimis	PROPN
ftr-435	496	30	rules	rule	NOUN
ftr-435	496	31	�	�	PROPN
ftr-435	496	32	under	under	ADP
ftr-435	496	33	which	which	PRON
ftr-435	496	34	certain	certain	ADJ
ftr-435	496	35	types	type	NOUN
ftr-435	496	36	of	of	ADP
ftr-435	496	37	expenditures	expenditure	NOUN
ftr-435	496	38	under	under	ADP
ftr-435	496	39	a	a	DET
ftr-435	496	40	specified	specify	VERB
ftr-435	496	41	dollar	dollar	NOUN
ftr-435	496	42	amount	amount	NOUN
ftr-435	496	43	are	be	AUX
ftr-435	496	44	not	not	PART
ftr-435	496	45	required	require	VERB
ftr-435	496	46	to	to	PART
ftr-435	496	47	be	be	AUX
ftr-435	496	48	capitalized	capitalize	VERB
ftr-435	496	49	.	.	PUNCT
ftr-435	497	1	�	�	PROPN
ftr-435	497	2	specifically	specifically	ADV
ftr-435	497	3	(	(	PUNCT
ftr-435	497	4	a1	a1	NOUN
ftr-435	497	5	)	)	PUNCT
ftr-435	497	6	loan	loan	NOUN
ftr-435	497	7	portfolios	portfolio	NOUN
ftr-435	497	8	would	would	AUX
ftr-435	497	9	have	have	VERB
ftr-435	497	10	to	to	PART
ftr-435	497	11	be	be	AUX
ftr-435	497	12	capitalized	capitalize	VERB
ftr-435	497	13	;	;	PUNCT
ftr-435	497	14	(	(	PUNCT
ftr-435	497	15	a2	a2	NOUN
ftr-435	497	16	)	)	PUNCT
ftr-435	497	17	amounts	amount	NOUN
ftr-435	497	18	paid	pay	VERB
ftr-435	497	19	for	for	ADP
ftr-435	497	20	§	§	PROPN
ftr-435	497	21	197	197	NUM
ftr-435	497	22	intangibles	intangible	NOUN
ftr-435	497	23	would	would	AUX
ftr-435	497	24	have	have	VERB
ftr-435	497	25	to	to	PART
ftr-435	497	26	be	be	AUX
ftr-435	497	27	capitalized	capitalize	VERB
ftr-435	497	28	;	;	PUNCT
ftr-435	497	29	(	(	PUNCT
ftr-435	497	30	b1	b1	NOUN
ftr-435	497	31	)	)	PUNCT
ftr-435	497	32	no	no	DET
ftr-435	497	33	capitalization	capitalization	NOUN
ftr-435	497	34	would	would	AUX
ftr-435	497	35	be	be	AUX
ftr-435	497	36	required	require	VERB
ftr-435	497	37	under	under	ADP
ftr-435	497	38	the	the	DET
ftr-435	497	39	12	12	NUM
ftr-435	497	40	-	-	PUNCT
ftr-435	497	41	month	month	NOUN
ftr-435	497	42	rule;6	rule;6	PROPN
ftr-435	497	43	(	(	PUNCT
ftr-435	497	44	b2	b2	NOUN
ftr-435	497	45	)	)	PUNCT
ftr-435	497	46	prepaid	prepay	VERB
ftr-435	497	47	items	item	NOUN
ftr-435	497	48	beyond	beyond	ADP
ftr-435	497	49	12	12	NUM
ftr-435	497	50	months	month	NOUN
ftr-435	497	51	would	would	AUX
ftr-435	497	52	have	have	VERB
ftr-435	497	53	to	to	PART
ftr-435	497	54	be	be	AUX
ftr-435	497	55	capitalized	capitalize	VERB
ftr-435	497	56	;	;	PUNCT
ftr-435	497	57	(	(	PUNCT
ftr-435	497	58	b3	b3	NOUN
ftr-435	497	59	)	)	PUNCT
ftr-435	497	60	market	market	NOUN
ftr-435	497	61	entry	entry	NOUN
ftr-435	497	62	payments	payment	NOUN
ftr-435	497	63	would	would	AUX
ftr-435	497	64	have	have	VERB
ftr-435	497	65	to	to	PART
ftr-435	497	66	be	be	AUX
ftr-435	497	67	capitalized	capitalize	VERB
ftr-435	497	68	,	,	PUNCT
ftr-435	497	69	but	but	CCONJ
ftr-435	497	70	not	not	PART
ftr-435	497	71	costs	cost	VERB
ftr-435	497	72	to	to	PART
ftr-435	497	73	obtain	obtain	VERB
ftr-435	497	74	iso	iso	NOUN
ftr-435	497	75	9000	9000	NUM
ftr-435	497	76	certification	certification	NOUN
ftr-435	497	77	;	;	PUNCT
ftr-435	497	78	(	(	PUNCT
ftr-435	497	79	b4	b4	NOUN
ftr-435	497	80	)	)	PUNCT
ftr-435	497	81	amounts	amount	NOUN
ftr-435	497	82	paid	pay	VERB
ftr-435	497	83	for	for	ADP
ftr-435	497	84	government	government	NOUN
ftr-435	497	85	licenses	license	NOUN
ftr-435	497	86	that	that	PRON
ftr-435	497	87	are	be	AUX
ftr-435	497	88	valid	valid	ADJ
ftr-435	497	89	indefinitely	indefinitely	ADV
ftr-435	497	90	would	would	AUX
ftr-435	497	91	have	have	VERB
ftr-435	497	92	to	to	PART
ftr-435	497	93	be	be	AUX
ftr-435	497	94	capitalized	capitalize	VERB
ftr-435	497	95	;	;	PUNCT
ftr-435	497	96	(	(	PUNCT
ftr-435	497	97	b5	b5	PROPN
ftr-435	497	98	)	)	PUNCT
ftr-435	497	99	amounts	amount	NOUN
ftr-435	497	100	paid	pay	VERB
ftr-435	497	101	to	to	PART
ftr-435	497	102	modify	modify	VERB
ftr-435	497	103	contractual	contractual	ADJ
ftr-435	497	104	rights	right	NOUN
ftr-435	497	105	would	would	AUX
ftr-435	497	106	have	have	VERB
ftr-435	497	107	to	to	PART
ftr-435	497	108	be	be	AUX
ftr-435	497	109	capitalized	capitalize	VERB
ftr-435	497	110	,	,	PUNCT
ftr-435	497	111	but	but	CCONJ
ftr-435	497	112	not	not	PART
ftr-435	497	113	those	those	PRON
ftr-435	497	114	paid	pay	VERB
ftr-435	497	115	where	where	SCONJ
ftr-435	497	116	the	the	DET
ftr-435	497	117	parties	party	NOUN
ftr-435	497	118	do	do	AUX
ftr-435	497	119	not	not	PART
ftr-435	497	120	enter	enter	VERB
ftr-435	497	121	into	into	ADP
ftr-435	497	122	a	a	DET
ftr-435	497	123	new	new	ADJ
ftr-435	497	124	or	or	CCONJ
ftr-435	497	125	renegotiated	renegotiate	VERB
ftr-435	497	126	agreement	agreement	NOUN
ftr-435	497	127	;	;	PUNCT
ftr-435	497	128	(	(	PUNCT
ftr-435	497	129	b6	b6	NOUN
ftr-435	497	130	)	)	PUNCT
ftr-435	497	131	amounts	amount	NOUN
ftr-435	497	132	paid	pay	VERB
ftr-435	497	133	by	by	ADP
ftr-435	497	134	a	a	DET
ftr-435	497	135	lessor	lessor	NOUN
ftr-435	497	136	to	to	PART
ftr-435	497	137	terminate	terminate	VERB
ftr-435	497	138	a	a	DET
ftr-435	497	139	lease	lease	NOUN
ftr-435	497	140	would	would	AUX
ftr-435	497	141	have	have	VERB
ftr-435	497	142	to	to	PART
ftr-435	497	143	be	be	AUX
ftr-435	497	144	capitalized	capitalize	VERB
ftr-435	497	145	over	over	ADP
ftr-435	497	146	the	the	DET
ftr-435	497	147	remaining	remain	VERB
ftr-435	497	148	period	period	NOUN
ftr-435	497	149	of	of	ADP
ftr-435	497	150	the	the	DET
ftr-435	497	151	lease	lease	NOUN
ftr-435	497	152	;	;	PUNCT
ftr-435	497	153	(	(	PUNCT
ftr-435	497	154	c	c	X
ftr-435	497	155	)	)	PUNCT
ftr-435	497	156	transaction	transaction	NOUN
ftr-435	497	157	costs	cost	NOUN
ftr-435	497	158	would	would	AUX
ftr-435	497	159	have	have	VERB
ftr-435	497	160	to	to	PART
ftr-435	497	161	be	be	AUX
ftr-435	497	162	capitalized	capitalize	VERB
ftr-435	497	163	,	,	PUNCT
ftr-435	497	164	but	but	CCONJ
ftr-435	497	165	this	this	DET
ftr-435	497	166	rule	rule	NOUN
ftr-435	497	167	would	would	AUX
ftr-435	497	168	not	not	PART
ftr-435	497	169	require	require	VERB
ftr-435	497	170	capitalization	capitalization	NOUN
ftr-435	497	171	of	of	ADP
ftr-435	497	172	employee	employee	NOUN
ftr-435	497	173	compensation	compensation	NOUN
ftr-435	497	174	,	,	PUNCT
ftr-435	497	175	fixed	fix	VERB
ftr-435	497	176	overhead	overhead	ADJ
ftr-435	497	177	costs	cost	NOUN
ftr-435	497	178	,	,	PUNCT
ftr-435	497	179	or	or	CCONJ
ftr-435	497	180	costs	cost	NOUN
ftr-435	497	181	that	that	PRON
ftr-435	497	182	do	do	AUX
ftr-435	497	183	not	not	PART
ftr-435	497	184	exceed	exceed	VERB
ftr-435	497	185	a	a	DET
ftr-435	497	186	specified	specify	VERB
ftr-435	497	187	dollar	dollar	NOUN
ftr-435	497	188	amount	amount	NOUN
ftr-435	497	189	such	such	ADJ
ftr-435	497	190	as	as	ADP
ftr-435	497	191	$	$	SYM
ftr-435	497	192	5,000	5,000	NUM
ftr-435	497	193	.	.	PUNCT
ftr-435	498	1	loan	loan	NOUN
ftr-435	498	2	origination	origination	NOUN
ftr-435	498	3	costs	cost	NOUN
ftr-435	498	4	would	would	AUX
ftr-435	498	5	be	be	AUX
ftr-435	498	6	deductible	deductible	ADJ
ftr-435	498	7	,	,	PUNCT
ftr-435	498	8	following	follow	VERB
ftr-435	498	9	the	the	DET
ftr-435	498	10	third	third	ADJ
ftr-435	498	11	circuit	circuit	NOUN
ftr-435	498	12	�	�	PROPN
ftr-435	498	13	s	s	PART
ftr-435	498	14	opinion	opinion	NOUN
ftr-435	498	15	in	in	ADP
ftr-435	498	16	pnc	pnc	PROPN
ftr-435	498	17	bancorp	bancorp	PROPN
ftr-435	498	18	,	,	PUNCT
ftr-435	498	19	and	and	CCONJ
ftr-435	498	20	giving	give	VERB
ftr-435	498	21	up	up	ADP
ftr-435	498	22	the	the	DET
ftr-435	498	23	irs	irs	PROPN
ftr-435	498	24	�	�	PROPN
ftr-435	498	25	s	s	PART
ftr-435	498	26	victories	victory	NOUN
ftr-435	498	27	in	in	ADP
ftr-435	498	28	the	the	DET
ftr-435	498	29	tax	tax	NOUN
ftr-435	498	30	court	court	NOUN
ftr-435	498	31	in	in	ADP
ftr-435	498	32	pnc	pnc	PROPN
ftr-435	498	33	bancorp	bancorp	PROPN
ftr-435	498	34	and	and	CCONJ
ftr-435	498	35	lychuck	lychuck	PROPN
ftr-435	498	36	.	.	PUNCT
ftr-435	499	1	c.	c.	PROPN
ftr-435	499	2	reasonable	reasonable	ADJ
ftr-435	499	3	compensation	compensation	PROPN
ftr-435	499	4	1	1	NUM
ftr-435	499	5	.	.	PUNCT
ftr-435	500	1	it	it	PRON
ftr-435	500	2	looks	look	VERB
ftr-435	500	3	like	like	SCONJ
ftr-435	500	4	maybe	maybe	ADV
ftr-435	500	5	you	you	PRON
ftr-435	500	6	can	can	AUX
ftr-435	500	7	�	�	VERB
ftr-435	500	8	t	t	PROPN
ftr-435	500	9	always	always	ADV
ftr-435	500	10	zero	zero	NUM
ftr-435	500	11	out	out	ADP
ftr-435	500	12	a	a	DET
ftr-435	500	13	professional	professional	ADJ
ftr-435	500	14	service	service	NOUN
ftr-435	500	15	corporation	corporation	NOUN
ftr-435	500	16	�	�	PROPN
ftr-435	500	17	s	s	PART
ftr-435	500	18	taxable	taxable	ADJ
ftr-435	500	19	income	income	NOUN
ftr-435	500	20	.	.	PUNCT
ftr-435	501	1	pediatric	pediatric	ADJ
ftr-435	501	2	surgical	surgical	ADJ
ftr-435	501	3	associates	associate	NOUN
ftr-435	501	4	,	,	PUNCT
ftr-435	501	5	p.c	p.c	PROPN
ftr-435	501	6	.	.	PROPN
ftr-435	501	7	v.	v.	PROPN
ftr-435	501	8	commissioner	commissioner	PROPN
ftr-435	501	9	,	,	PUNCT
ftr-435	501	10	t.c	t.c	PROPN
ftr-435	501	11	.	.	PROPN
ftr-435	501	12	memo	memo	NOUN
ftr-435	501	13	.	.	PUNCT
ftr-435	502	1	2001	2001	NUM
ftr-435	502	2	-	-	SYM
ftr-435	502	3	81	81	NUM
ftr-435	502	4	(	(	PUNCT
ftr-435	502	5	4/02/01	4/02/01	NOUN
ftr-435	502	6	)	)	PUNCT
ftr-435	502	7	.	.	PUNCT
ftr-435	503	1	the	the	DET
ftr-435	503	2	tax	tax	NOUN
ftr-435	503	3	court	court	NOUN
ftr-435	503	4	(	(	PUNCT
ftr-435	503	5	judge	judge	PROPN
ftr-435	503	6	halpern	halpern	PROPN
ftr-435	503	7	)	)	PUNCT
ftr-435	503	8	upheld	uphold	VERB
ftr-435	503	9	in	in	ADP
ftr-435	503	10	part	part	NOUN
ftr-435	503	11	the	the	DET
ftr-435	503	12	disallowance	disallowance	NOUN
ftr-435	503	13	of	of	ADP
ftr-435	503	14	deductions	deduction	NOUN
ftr-435	503	15	for	for	ADP
ftr-435	503	16	bonuses	bonus	NOUN
ftr-435	503	17	to	to	ADP
ftr-435	503	18	the	the	DET
ftr-435	503	19	four	four	NUM
ftr-435	503	20	shareholder	shareholder	NOUN
ftr-435	503	21	-	-	PUNCT
ftr-435	503	22	employees	employee	NOUN
ftr-435	503	23	of	of	ADP
ftr-435	503	24	a	a	DET
ftr-435	503	25	medical	medical	ADJ
ftr-435	503	26	professional	professional	ADJ
ftr-435	503	27	corporation	corporation	NOUN
ftr-435	503	28	that	that	PRON
ftr-435	503	29	had	have	VERB
ftr-435	503	30	20	20	NUM
ftr-435	503	31	employees	employee	NOUN
ftr-435	503	32	,	,	PUNCT
ftr-435	503	33	including	include	VERB
ftr-435	503	34	two	two	NUM
ftr-435	503	35	surgeons	surgeon	NOUN
ftr-435	503	36	who	who	PRON
ftr-435	503	37	were	be	AUX
ftr-435	503	38	not	not	PART
ftr-435	503	39	shareholders	shareholder	NOUN
ftr-435	503	40	.	.	PUNCT
ftr-435	504	1	the	the	DET
ftr-435	504	2	question	question	NOUN
ftr-435	504	3	,	,	PUNCT
ftr-435	504	4	said	say	VERB
ftr-435	504	5	the	the	DET
ftr-435	504	6	court	court	NOUN
ftr-435	504	7	,	,	PUNCT
ftr-435	504	8	was	be	AUX
ftr-435	504	9	not	not	PART
ftr-435	504	10	whether	whether	SCONJ
ftr-435	504	11	the	the	DET
ftr-435	504	12	amounts	amount	NOUN
ftr-435	504	13	paid	pay	VERB
ftr-435	504	14	were	be	AUX
ftr-435	504	15	reasonable	reasonable	ADJ
ftr-435	504	16	but	but	CCONJ
ftr-435	504	17	whether	whether	SCONJ
ftr-435	504	18	they	they	PRON
ftr-435	504	19	were	be	AUX
ftr-435	504	20	received	receive	VERB
ftr-435	504	21	for	for	ADP
ftr-435	504	22	services	service	NOUN
ftr-435	504	23	.	.	PUNCT
ftr-435	505	1	because	because	SCONJ
ftr-435	505	2	the	the	DET
ftr-435	505	3	shareholder	shareholder	NOUN
ftr-435	505	4	-	-	PUNCT
ftr-435	505	5	physicians	physician	NOUN
ftr-435	505	6	were	be	AUX
ftr-435	505	7	not	not	PART
ftr-435	505	8	the	the	DET
ftr-435	505	9	only	only	ADJ
ftr-435	505	10	physicians	physician	NOUN
ftr-435	505	11	,	,	PUNCT
ftr-435	505	12	what	what	PRON
ftr-435	505	13	the	the	DET
ftr-435	505	14	physicians	physician	NOUN
ftr-435	505	15	could	could	AUX
ftr-435	505	16	have	have	AUX
ftr-435	505	17	earned	earn	VERB
ftr-435	505	18	if	if	SCONJ
ftr-435	505	19	self	self	NOUN
ftr-435	505	20	-	-	PUNCT
ftr-435	505	21	employed	employ	VERB
ftr-435	505	22	was	be	AUX
ftr-435	505	23	therefore	therefore	ADV
ftr-435	505	24	not	not	PART
ftr-435	505	25	determinative	determinative	ADJ
ftr-435	505	26	.	.	PUNCT
ftr-435	506	1	rather	rather	ADV
ftr-435	506	2	,	,	PUNCT
ftr-435	506	3	judge	judge	PROPN
ftr-435	506	4	halpern	halpern	PROPN
ftr-435	506	5	examined	examine	VERB
ftr-435	506	6	the	the	DET
ftr-435	506	7	acts	act	NOUN
ftr-435	506	8	to	to	PART
ftr-435	506	9	determine	determine	VERB
ftr-435	506	10	the	the	DET
ftr-435	506	11	portion	portion	NOUN
ftr-435	506	12	of	of	ADP
ftr-435	506	13	the	the	DET
ftr-435	506	14	corporation	corporation	NOUN
ftr-435	506	15	�	�	PROPN
ftr-435	506	16	s	s	PART
ftr-435	506	17	profit	profit	NOUN
ftr-435	506	18	attributable	attributable	ADJ
ftr-435	506	19	to	to	ADP
ftr-435	506	20	the	the	DET
ftr-435	506	21	services	service	NOUN
ftr-435	506	22	of	of	ADP
ftr-435	506	23	the	the	DET
ftr-435	506	24	nonshareholder	nonshareholder	NOUN
ftr-435	506	25	-	-	PUNCT
ftr-435	506	26	physicians	physician	NOUN
ftr-435	506	27	,	,	PUNCT
ftr-435	506	28	and	and	CCONJ
ftr-435	506	29	disallowed	disallow	VERB
ftr-435	506	30	the	the	DET
ftr-435	506	31	deduction	deduction	NOUN
ftr-435	506	32	to	to	ADP
ftr-435	506	33	that	that	DET
ftr-435	506	34	extent	extent	NOUN
ftr-435	506	35	.	.	PUNCT
ftr-435	507	1	648	648	NUM
ftr-435	507	2	florida	florida	PROPN
ftr-435	507	3	tax	tax	NOUN
ftr-435	507	4	review	review	NOUN
ftr-435	507	5	[	[	X
ftr-435	507	6	vol.5	vol.5	NOUN
ftr-435	507	7	:	:	PUNCT
ftr-435	507	8	si	si	PROPN
ftr-435	507	9	2	2	NUM
ftr-435	507	10	.	.	X
ftr-435	507	11	not	not	PART
ftr-435	507	12	all	all	DET
ftr-435	507	13	courts	court	NOUN
ftr-435	507	14	accept	accept	VERB
ftr-435	507	15	the	the	DET
ftr-435	507	16	hypothetical	hypothetical	ADJ
ftr-435	507	17	investor	investor	NOUN
ftr-435	507	18	test	test	NOUN
ftr-435	507	19	.	.	PUNCT
ftr-435	508	1	eberl	eberl	VERB
ftr-435	508	2	�	�	PROPN
ftr-435	508	3	s	s	PART
ftr-435	508	4	claim	claim	NOUN
ftr-435	508	5	service	service	PROPN
ftr-435	508	6	,	,	PUNCT
ftr-435	508	7	inc	inc	PROPN
ftr-435	508	8	.	.	PROPN
ftr-435	509	1	v.	v.	PROPN
ftr-435	509	2	commissioner	commissioner	PROPN
ftr-435	509	3	,	,	PUNCT
ftr-435	509	4	249	249	NUM
ftr-435	509	5	f.3d	f.3d	NUM
ftr-435	509	6	994	994	NUM
ftr-435	509	7	,	,	PUNCT
ftr-435	509	8	2001	2001	NUM
ftr-435	509	9	-	-	SYM
ftr-435	509	10	1	1	NUM
ftr-435	509	11	u.s.t.c	u.s.t.c	PROPN
ftr-435	509	12	.	.	PROPN
ftr-435	510	1	¶	¶	PROPN
ftr-435	510	2	50,396	50,396	NUM
ftr-435	510	3	,	,	PUNCT
ftr-435	510	4	87	87	NUM
ftr-435	510	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	510	6	2075	2075	NUM
ftr-435	510	7	(	(	PUNCT
ftr-435	510	8	10th	10th	ADJ
ftr-435	510	9	cir	cir	NOUN
ftr-435	510	10	.	.	PUNCT
ftr-435	511	1	5/4/01	5/4/01	NUM
ftr-435	511	2	)	)	PUNCT
ftr-435	511	3	.	.	PUNCT
ftr-435	512	1	the	the	DET
ftr-435	512	2	taxpayer	taxpayer	NOUN
ftr-435	512	3	operated	operate	VERB
ftr-435	512	4	a	a	DET
ftr-435	512	5	catastrophic	catastrophic	ADJ
ftr-435	512	6	claims	claim	NOUN
ftr-435	512	7	adjustment	adjustment	NOUN
ftr-435	512	8	service	service	NOUN
ftr-435	512	9	and	and	CCONJ
ftr-435	512	10	paid	pay	VERB
ftr-435	512	11	its	its	PRON
ftr-435	512	12	sole	sole	ADJ
ftr-435	512	13	shareholder	shareholder	NOUN
ftr-435	512	14	$	$	SYM
ftr-435	512	15	4,340,000	4,340,000	NUM
ftr-435	512	16	and	and	CCONJ
ftr-435	512	17	$	$	SYM
ftr-435	512	18	2,080,000	2,080,000	NUM
ftr-435	512	19	in	in	ADP
ftr-435	512	20	compensation	compensation	NOUN
ftr-435	512	21	,	,	PUNCT
ftr-435	512	22	most	most	ADJ
ftr-435	512	23	of	of	ADP
ftr-435	512	24	which	which	PRON
ftr-435	512	25	was	be	AUX
ftr-435	512	26	contingent	contingent	ADJ
ftr-435	512	27	,	,	PUNCT
ftr-435	512	28	for	for	ADP
ftr-435	512	29	the	the	DET
ftr-435	512	30	years	year	NOUN
ftr-435	512	31	in	in	ADP
ftr-435	512	32	question	question	NOUN
ftr-435	512	33	.	.	PUNCT
ftr-435	513	1	the	the	DET
ftr-435	513	2	adjusters	adjuster	NOUN
ftr-435	513	3	employed	employ	VERB
ftr-435	513	4	by	by	ADP
ftr-435	513	5	taxpayer	taxpayer	NOUN
ftr-435	513	6	were	be	AUX
ftr-435	513	7	compensated	compensate	VERB
ftr-435	513	8	five	five	NUM
ftr-435	513	9	to	to	PART
ftr-435	513	10	ten	ten	NUM
ftr-435	513	11	percent	percent	NOUN
ftr-435	513	12	above	above	ADP
ftr-435	513	13	industry	industry	NOUN
ftr-435	513	14	standard	standard	NOUN
ftr-435	513	15	.	.	PUNCT
ftr-435	514	1	applying	apply	VERB
ftr-435	514	2	a	a	DET
ftr-435	514	3	multi	multi	ADJ
ftr-435	514	4	-	-	ADJ
ftr-435	514	5	factor	factor	NOUN
ftr-435	514	6	test	test	NOUN
ftr-435	514	7	,	,	PUNCT
ftr-435	514	8	the	the	DET
ftr-435	514	9	tax	tax	NOUN
ftr-435	514	10	court	court	NOUN
ftr-435	514	11	allowed	allow	VERB
ftr-435	514	12	$	$	SYM
ftr-435	514	13	2,340,000	2,340,000	NUM
ftr-435	514	14	and	and	CCONJ
ftr-435	514	15	$	$	SYM
ftr-435	514	16	1,080,00	1,080,00	NUM
ftr-435	514	17	,	,	PUNCT
ftr-435	514	18	in	in	ADP
ftr-435	514	19	the	the	DET
ftr-435	514	20	respective	respective	ADJ
ftr-435	514	21	years	year	NOUN
ftr-435	514	22	,	,	PUNCT
ftr-435	514	23	as	as	ADP
ftr-435	514	24	reasonable	reasonable	ADJ
ftr-435	514	25	compensation	compensation	NOUN
ftr-435	514	26	to	to	ADP
ftr-435	514	27	the	the	DET
ftr-435	514	28	employee	employee	NOUN
ftr-435	514	29	-	-	PUNCT
ftr-435	514	30	sole	sole	ADJ
ftr-435	514	31	shareholder	shareholder	NOUN
ftr-435	514	32	.	.	PUNCT
ftr-435	515	1	the	the	DET
ftr-435	515	2	court	court	NOUN
ftr-435	515	3	of	of	ADP
ftr-435	515	4	appeals	appeal	NOUN
ftr-435	515	5	,	,	PUNCT
ftr-435	515	6	likewise	likewise	ADV
ftr-435	515	7	applying	apply	VERB
ftr-435	515	8	a	a	DET
ftr-435	515	9	multi	multi	ADJ
ftr-435	515	10	-	-	ADJ
ftr-435	515	11	factor	factor	NOUN
ftr-435	515	12	test	test	NOUN
ftr-435	515	13	,	,	PUNCT
ftr-435	515	14	affirmed	affirm	VERB
ftr-435	515	15	.	.	PUNCT
ftr-435	516	1	in	in	ADP
ftr-435	516	2	doing	do	VERB
ftr-435	516	3	so	so	ADV
ftr-435	516	4	,	,	PUNCT
ftr-435	516	5	the	the	DET
ftr-435	516	6	court	court	NOUN
ftr-435	516	7	specifically	specifically	ADV
ftr-435	516	8	declined	decline	VERB
ftr-435	516	9	to	to	PART
ftr-435	516	10	follow	follow	VERB
ftr-435	516	11	the	the	DET
ftr-435	516	12	lead	lead	NOUN
ftr-435	516	13	of	of	ADP
ftr-435	516	14	exacto	exacto	PROPN
ftr-435	516	15	spring	spring	PROPN
ftr-435	516	16	corp	corp	PROPN
ftr-435	516	17	.	.	PROPN
ftr-435	517	1	v.	v.	PROPN
ftr-435	517	2	commissioner	commissioner	PROPN
ftr-435	517	3	,	,	PUNCT
ftr-435	517	4	196	196	NUM
ftr-435	517	5	f.3d	f.3d	NUM
ftr-435	517	6	833	833	NUM
ftr-435	517	7	(	(	PUNCT
ftr-435	517	8	7th	7th	ADJ
ftr-435	517	9	cir	cir	NOUN
ftr-435	517	10	.	.	PUNCT
ftr-435	517	11	1999	1999	NUM
ftr-435	517	12	)	)	PUNCT
ftr-435	518	1	,	,	PUNCT
ftr-435	518	2	in	in	ADP
ftr-435	518	3	which	which	PRON
ftr-435	518	4	judge	judge	NOUN
ftr-435	518	5	posner	posner	NOUN
ftr-435	518	6	castigated	castigate	VERB
ftr-435	518	7	the	the	DET
ftr-435	518	8	tax	tax	NOUN
ftr-435	518	9	court	court	NOUN
ftr-435	518	10	(	(	PUNCT
ftr-435	518	11	and	and	CCONJ
ftr-435	518	12	other	other	ADJ
ftr-435	518	13	courts	court	NOUN
ftr-435	518	14	)	)	PUNCT
ftr-435	518	15	for	for	ADP
ftr-435	518	16	reliance	reliance	NOUN
ftr-435	518	17	on	on	ADP
ftr-435	518	18	�	�	PROPN
ftr-435	518	19	factors	factor	NOUN
ftr-435	518	20	�	�	PROPN
ftr-435	518	21	in	in	ADP
ftr-435	518	22	resolving	resolve	VERB
ftr-435	518	23	�	�	PROPN
ftr-435	518	24	reasonable	reasonable	ADJ
ftr-435	518	25	compensation	compensation	NOUN
ftr-435	518	26	�	�	PROPN
ftr-435	518	27	cases	case	NOUN
ftr-435	518	28	and	and	CCONJ
ftr-435	518	29	held	hold	VERB
ftr-435	518	30	that	that	SCONJ
ftr-435	518	31	as	as	ADV
ftr-435	518	32	long	long	ADV
ftr-435	518	33	as	as	SCONJ
ftr-435	518	34	the	the	DET
ftr-435	518	35	payments	payment	NOUN
ftr-435	518	36	were	be	AUX
ftr-435	518	37	intended	intend	VERB
ftr-435	518	38	to	to	PART
ftr-435	518	39	be	be	AUX
ftr-435	518	40	compensation	compensation	NOUN
ftr-435	518	41	the	the	DET
ftr-435	518	42	inquiry	inquiry	NOUN
ftr-435	518	43	turns	turn	VERB
ftr-435	518	44	completely	completely	ADV
ftr-435	518	45	on	on	ADP
ftr-435	518	46	whether	whether	SCONJ
ftr-435	518	47	a	a	DET
ftr-435	518	48	hypothetical	hypothetical	ADJ
ftr-435	518	49	investor	investor	NOUN
ftr-435	518	50	would	would	AUX
ftr-435	518	51	be	be	AUX
ftr-435	518	52	satisfied	satisfied	ADJ
ftr-435	518	53	with	with	ADP
ftr-435	518	54	the	the	DET
ftr-435	518	55	return	return	NOUN
ftr-435	518	56	on	on	ADP
ftr-435	518	57	the	the	DET
ftr-435	518	58	investment	investment	NOUN
ftr-435	518	59	that	that	PRON
ftr-435	518	60	resulted	result	VERB
ftr-435	518	61	form	form	NOUN
ftr-435	518	62	the	the	DET
ftr-435	518	63	employee	employee	NOUN
ftr-435	518	64	/	/	SYM
ftr-435	518	65	shareholder	shareholder	NOUN
ftr-435	518	66	�	�	PROPN
ftr-435	518	67	s	s	PART
ftr-435	518	68	management	management	NOUN
ftr-435	518	69	activities	activity	NOUN
ftr-435	518	70	.	.	PUNCT
ftr-435	519	1	�	�	PROPN
ftr-435	519	2	the	the	DET
ftr-435	519	3	court	court	NOUN
ftr-435	519	4	of	of	ADP
ftr-435	519	5	appeals	appeals	PROPN
ftr-435	519	6	summarized	summarize	VERB
ftr-435	519	7	its	its	PRON
ftr-435	519	8	approach	approach	NOUN
ftr-435	519	9	and	and	CCONJ
ftr-435	519	10	contrasted	contrast	VERB
ftr-435	519	11	it	it	PRON
ftr-435	519	12	with	with	ADP
ftr-435	519	13	that	that	PRON
ftr-435	519	14	of	of	ADP
ftr-435	519	15	other	other	ADJ
ftr-435	519	16	circuits	circuit	NOUN
ftr-435	519	17	:	:	PUNCT
ftr-435	519	18	whatever	whatever	PRON
ftr-435	519	19	the	the	DET
ftr-435	519	20	relative	relative	ADJ
ftr-435	519	21	wisdom	wisdom	NOUN
ftr-435	519	22	of	of	ADP
ftr-435	519	23	the	the	DET
ftr-435	519	24	two	two	NUM
ftr-435	519	25	approaches	approach	NOUN
ftr-435	519	26	,	,	PUNCT
ftr-435	519	27	absent	absent	ADJ
ftr-435	519	28	en	en	ADP
ftr-435	519	29	banc	banc	PROPN
ftr-435	519	30	rehearing	rehear	VERB
ftr-435	519	31	we	we	PRON
ftr-435	519	32	are	be	AUX
ftr-435	519	33	bound	bind	VERB
ftr-435	519	34	to	to	ADP
ftr-435	519	35	the	the	DET
ftr-435	519	36	use	use	NOUN
ftr-435	519	37	of	of	ADP
ftr-435	519	38	a	a	DET
ftr-435	519	39	multi	multi	ADJ
ftr-435	519	40	-	-	ADJ
ftr-435	519	41	factor	factor	NOUN
ftr-435	519	42	approach	approach	NOUN
ftr-435	519	43	by	by	ADP
ftr-435	519	44	our	our	PRON
ftr-435	519	45	prior	prior	ADJ
ftr-435	519	46	decision	decision	NOUN
ftr-435	519	47	in	in	ADP
ftr-435	519	48	pepsi	pepsi	PROPN
ftr-435	519	49	-	-	PUNCT
ftr-435	519	50	cola	cola	NOUN
ftr-435	519	51	bottling	bottling	NOUN
ftr-435	519	52	[	[	X
ftr-435	519	53	528	528	NUM
ftr-435	519	54	f.2d	f.2d	ADP
ftr-435	519	55	176	176	NUM
ftr-435	519	56	(	(	PUNCT
ftr-435	519	57	10th	10th	ADJ
ftr-435	519	58	cir	cir	NOUN
ftr-435	519	59	.	.	PUNCT
ftr-435	519	60	1976	1976	NUM
ftr-435	519	61	)	)	PUNCT
ftr-435	519	62	]	]	PUNCT
ftr-435	519	63	.	.	PUNCT
ftr-435	520	1	n6	n6	PROPN
ftr-435	520	2	n6	n6	PROPN
ftr-435	520	3	further	far	ADV
ftr-435	520	4	,	,	PUNCT
ftr-435	520	5	of	of	ADP
ftr-435	520	6	those	those	DET
ftr-435	520	7	circuits	circuit	NOUN
ftr-435	520	8	that	that	PRON
ftr-435	520	9	have	have	AUX
ftr-435	520	10	embraced	embrace	VERB
ftr-435	520	11	an	an	DET
ftr-435	520	12	independent	independent	ADJ
ftr-435	520	13	investor	investor	NOUN
ftr-435	520	14	test	test	NOUN
ftr-435	520	15	,	,	PUNCT
ftr-435	520	16	only	only	ADV
ftr-435	520	17	the	the	DET
ftr-435	520	18	seventh	seventh	ADJ
ftr-435	520	19	has	have	AUX
ftr-435	520	20	gone	go	VERB
ftr-435	520	21	so	so	ADV
ftr-435	520	22	far	far	ADV
ftr-435	520	23	as	as	SCONJ
ftr-435	520	24	to	to	PART
ftr-435	520	25	jettison	jettison	VERB
ftr-435	520	26	the	the	DET
ftr-435	520	27	multi	multi	ADJ
ftr-435	520	28	-	-	ADJ
ftr-435	520	29	factor	factor	NOUN
ftr-435	520	30	approach	approach	NOUN
ftr-435	520	31	entirely	entirely	ADV
ftr-435	520	32	.	.	PUNCT
ftr-435	521	1	others	other	NOUN
ftr-435	521	2	have	have	AUX
ftr-435	521	3	merely	merely	ADV
ftr-435	521	4	committed	commit	VERB
ftr-435	521	5	to	to	ADP
ftr-435	521	6	viewing	view	VERB
ftr-435	521	7	the	the	DET
ftr-435	521	8	totality	totality	NOUN
ftr-435	521	9	of	of	ADP
ftr-435	521	10	the	the	DET
ftr-435	521	11	circumstances	circumstance	NOUN
ftr-435	521	12	through	through	ADP
ftr-435	521	13	the	the	DET
ftr-435	521	14	�	�	PROPN
ftr-435	521	15	lens	lens	PROPN
ftr-435	521	16	�	�	PROPN
ftr-435	521	17	of	of	ADP
ftr-435	521	18	,	,	PUNCT
ftr-435	521	19	dexsil	dexsil	PROPN
ftr-435	521	20	corp	corp	PROPN
ftr-435	521	21	.	.	PROPN
ftr-435	521	22	,	,	PUNCT
ftr-435	521	23	147	147	NUM
ftr-435	521	24	f.3d	f.3d	NUM
ftr-435	521	25	at	at	ADP
ftr-435	521	26	101	101	NUM
ftr-435	521	27	,	,	PUNCT
ftr-435	521	28	or	or	CCONJ
ftr-435	521	29	�	�	PROPN
ftr-435	521	30	from	from	ADP
ftr-435	521	31	the	the	DET
ftr-435	521	32	perspective	perspective	NOUN
ftr-435	521	33	of	of	ADP
ftr-435	521	34	,	,	PUNCT
ftr-435	521	35	�	�	PROPN
ftr-435	521	36	elliotts	elliotts	PROPN
ftr-435	521	37	,	,	PUNCT
ftr-435	521	38	716	716	NUM
ftr-435	521	39	f.2d	f.2d	X
ftr-435	521	40	at	at	ADP
ftr-435	521	41	1245	1245	NUM
ftr-435	521	42	,	,	PUNCT
ftr-435	521	43	a	a	DET
ftr-435	521	44	hypothetical	hypothetical	ADJ
ftr-435	521	45	outside	outside	ADJ
ftr-435	521	46	investor	investor	NOUN
ftr-435	521	47	.	.	PUNCT
ftr-435	522	1	those	those	DET
ftr-435	522	2	circuits	circuit	NOUN
ftr-435	522	3	have	have	AUX
ftr-435	522	4	retained	retain	VERB
ftr-435	522	5	the	the	DET
ftr-435	522	6	totality	totality	NOUN
ftr-435	522	7	of	of	ADP
ftr-435	522	8	the	the	DET
ftr-435	522	9	circumstances	circumstance	NOUN
ftr-435	522	10	approach	approach	VERB
ftr-435	522	11	that	that	SCONJ
ftr-435	522	12	this	this	DET
ftr-435	522	13	court	court	NOUN
ftr-435	522	14	embraced	embrace	VERB
ftr-435	522	15	in	in	ADP
ftr-435	522	16	pepsicola	pepsicola	ADJ
ftr-435	522	17	bottling	bottling	NOUN
ftr-435	522	18	.	.	PUNCT
ftr-435	523	1	3	3	X
ftr-435	523	2	.	.	X
ftr-435	523	3	the	the	DET
ftr-435	523	4	court	court	NOUN
ftr-435	523	5	recited	recite	VERB
ftr-435	523	6	factors	factor	NOUN
ftr-435	523	7	,	,	PUNCT
ftr-435	523	8	but	but	CCONJ
ftr-435	523	9	in	in	ADP
ftr-435	523	10	the	the	DET
ftr-435	523	11	end	end	NOUN
ftr-435	523	12	it	it	PRON
ftr-435	523	13	was	be	AUX
ftr-435	523	14	all	all	PRON
ftr-435	523	15	independent	independent	ADJ
ftr-435	523	16	investor	investor	NOUN
ftr-435	523	17	based	base	VERB
ftr-435	523	18	analysis	analysis	NOUN
ftr-435	523	19	.	.	PUNCT
ftr-435	524	1	wagner	wagner	PROPN
ftr-435	524	2	construction	construction	PROPN
ftr-435	524	3	,	,	PUNCT
ftr-435	524	4	inc	inc	PROPN
ftr-435	524	5	.	.	PROPN
ftr-435	525	1	v.	v.	PROPN
ftr-435	525	2	commissioner	commissioner	PROPN
ftr-435	525	3	,	,	PUNCT
ftr-435	525	4	t.c	t.c	PROPN
ftr-435	525	5	.	.	PROPN
ftr-435	525	6	memo	memo	NOUN
ftr-435	525	7	.	.	PUNCT
ftr-435	526	1	2001	2001	NUM
ftr-435	526	2	-	-	SYM
ftr-435	526	3	160	160	NUM
ftr-435	526	4	(	(	PUNCT
ftr-435	526	5	6/29/01	6/29/01	NUM
ftr-435	526	6	)	)	PUNCT
ftr-435	526	7	.	.	PUNCT
ftr-435	527	1	in	in	ADP
ftr-435	527	2	a	a	DET
ftr-435	527	3	reasonable	reasonable	ADJ
ftr-435	527	4	compensation	compensation	NOUN
ftr-435	527	5	case	case	NOUN
ftr-435	527	6	[	[	X
ftr-435	527	7	appealable	appealable	NOUN
ftr-435	527	8	to	to	ADP
ftr-435	527	9	2002	2002	NUM
ftr-435	527	10	]	]	PUNCT
ftr-435	527	11	recent	recent	ADJ
ftr-435	527	12	developments	development	NOUN
ftr-435	527	13	in	in	ADP
ftr-435	527	14	federal	federal	ADJ
ftr-435	527	15	income	income	NOUN
ftr-435	527	16	taxation	taxation	NOUN
ftr-435	527	17	649	649	NUM
ftr-435	527	18	the	the	DET
ftr-435	527	19	eighth	eighth	ADJ
ftr-435	527	20	circuit	circuit	NOUN
ftr-435	527	21	]	]	PUNCT
ftr-435	527	22	,	,	PUNCT
ftr-435	527	23	the	the	DET
ftr-435	527	24	tax	tax	NOUN
ftr-435	527	25	court	court	NOUN
ftr-435	527	26	(	(	PUNCT
ftr-435	527	27	judge	judge	NOUN
ftr-435	527	28	parr	parr	PROPN
ftr-435	527	29	)	)	PUNCT
ftr-435	527	30	carefully	carefully	ADV
ftr-435	527	31	recited	recite	VERB
ftr-435	527	32	the	the	DET
ftr-435	527	33	analysis	analysis	NOUN
ftr-435	527	34	of	of	ADP
ftr-435	527	35	the	the	DET
ftr-435	527	36	compensation	compensation	NOUN
ftr-435	527	37	under	under	ADP
ftr-435	527	38	a	a	DET
ftr-435	527	39	ten	ten	NUM
ftr-435	527	40	-	-	PUNCT
ftr-435	527	41	factor	factor	NOUN
ftr-435	527	42	test	test	NOUN
ftr-435	527	43	.	.	PUNCT
ftr-435	528	1	then	then	ADV
ftr-435	528	2	,	,	PUNCT
ftr-435	528	3	in	in	ADP
ftr-435	528	4	the	the	DET
ftr-435	528	5	conclusion	conclusion	NOUN
ftr-435	528	6	,	,	PUNCT
ftr-435	528	7	determined	determine	VERB
ftr-435	528	8	the	the	DET
ftr-435	528	9	aggregate	aggregate	ADJ
ftr-435	528	10	amount	amount	NOUN
ftr-435	528	11	that	that	PRON
ftr-435	528	12	was	be	AUX
ftr-435	528	13	reasonable	reasonable	ADJ
ftr-435	528	14	compensation	compensation	NOUN
ftr-435	528	15	by	by	ADP
ftr-435	528	16	(	(	PUNCT
ftr-435	528	17	1	1	X
ftr-435	528	18	)	)	PUNCT
ftr-435	528	19	calculating	calculate	VERB
ftr-435	528	20	the	the	DET
ftr-435	528	21	dollar	dollar	NOUN
ftr-435	528	22	amount	amount	NOUN
ftr-435	528	23	of	of	ADP
ftr-435	528	24	a	a	DET
ftr-435	528	25	reasonable	reasonable	ADJ
ftr-435	528	26	return	return	NOUN
ftr-435	528	27	on	on	ADP
ftr-435	528	28	invested	invest	VERB
ftr-435	528	29	capital	capital	NOUN
ftr-435	528	30	(	(	PUNCT
ftr-435	528	31	based	base	VERB
ftr-435	528	32	on	on	ADP
ftr-435	528	33	the	the	DET
ftr-435	528	34	evidence	evidence	NOUN
ftr-435	528	35	regarding	regard	VERB
ftr-435	528	36	a	a	DET
ftr-435	528	37	reasonable	reasonable	ADJ
ftr-435	528	38	rate	rate	NOUN
ftr-435	528	39	of	of	ADP
ftr-435	528	40	return	return	NOUN
ftr-435	528	41	[	[	X
ftr-435	528	42	28.2	28.2	NUM
ftr-435	528	43	%	%	NOUN
ftr-435	528	44	before	before	ADP
ftr-435	528	45	-	-	PUNCT
ftr-435	528	46	tax	tax	NOUN
ftr-435	528	47	]	]	PUNCT
ftr-435	528	48	and	and	CCONJ
ftr-435	528	49	the	the	DET
ftr-435	528	50	amount	amount	NOUN
ftr-435	528	51	of	of	ADP
ftr-435	528	52	invested	invest	VERB
ftr-435	528	53	capital	capital	NOUN
ftr-435	529	1	[	[	X
ftr-435	529	2	beginning	beginning	NOUN
ftr-435	529	3	of	of	ADP
ftr-435	529	4	the	the	DET
ftr-435	529	5	year	year	NOUN
ftr-435	529	6	equity	equity	NOUN
ftr-435	529	7	]	]	PUNCT
ftr-435	529	8	)	)	PUNCT
ftr-435	529	9	,	,	PUNCT
ftr-435	529	10	(	(	PUNCT
ftr-435	529	11	2	2	X
ftr-435	529	12	)	)	PUNCT
ftr-435	529	13	adding	add	VERB
ftr-435	529	14	together	together	ADV
ftr-435	529	15	the	the	DET
ftr-435	529	16	two	two	NUM
ftr-435	529	17	officer	officer	NOUN
ftr-435	529	18	/	/	SYM
ftr-435	529	19	shareholders	shareholder	NOUN
ftr-435	529	20	�	�	PROPN
ftr-435	529	21	compensation	compensation	NOUN
ftr-435	529	22	for	for	ADP
ftr-435	529	23	the	the	DET
ftr-435	529	24	year	year	NOUN
ftr-435	529	25	and	and	CCONJ
ftr-435	529	26	retained	retain	VERB
ftr-435	529	27	earnings	earning	NOUN
ftr-435	529	28	for	for	ADP
ftr-435	529	29	the	the	DET
ftr-435	529	30	year	year	NOUN
ftr-435	529	31	,	,	PUNCT
ftr-435	529	32	and	and	CCONJ
ftr-435	529	33	(	(	PUNCT
ftr-435	529	34	3	3	X
ftr-435	529	35	)	)	PUNCT
ftr-435	529	36	subtracting	subtract	VERB
ftr-435	529	37	the	the	DET
ftr-435	529	38	fair	fair	ADJ
ftr-435	529	39	return	return	NOUN
ftr-435	529	40	amount	amount	NOUN
ftr-435	529	41	from	from	ADP
ftr-435	529	42	the	the	DET
ftr-435	529	43	latter	latter	ADJ
ftr-435	529	44	amount	amount	NOUN
ftr-435	529	45	.	.	PUNCT
ftr-435	530	1	the	the	DET
ftr-435	530	2	court	court	NOUN
ftr-435	530	3	simply	simply	ADV
ftr-435	530	4	announced	announce	VERB
ftr-435	530	5	how	how	SCONJ
ftr-435	530	6	much	much	ADJ
ftr-435	530	7	of	of	ADP
ftr-435	530	8	the	the	DET
ftr-435	530	9	aggregate	aggregate	ADJ
ftr-435	530	10	reasonable	reasonable	ADJ
ftr-435	530	11	compensation	compensation	NOUN
ftr-435	530	12	related	relate	VERB
ftr-435	530	13	to	to	ADP
ftr-435	530	14	each	each	DET
ftr-435	530	15	officer	officer	NOUN
ftr-435	530	16	/	/	SYM
ftr-435	530	17	shareholder	shareholder	NOUN
ftr-435	530	18	.	.	PUNCT
ftr-435	531	1	4	4	X
ftr-435	531	2	.	.	X
ftr-435	531	3	does	do	AUX
ftr-435	531	4	it	it	PRON
ftr-435	531	5	look	look	VERB
ftr-435	531	6	like	like	ADP
ftr-435	531	7	a	a	DET
ftr-435	531	8	trend	trend	NOUN
ftr-435	531	9	is	be	AUX
ftr-435	531	10	developing	develop	VERB
ftr-435	531	11	?	?	PUNCT
ftr-435	532	1	damron	damron	ADJ
ftr-435	532	2	auto	auto	NOUN
ftr-435	532	3	parts	part	NOUN
ftr-435	532	4	,	,	PUNCT
ftr-435	532	5	inc	inc	PROPN
ftr-435	532	6	.	.	PROPN
ftr-435	533	1	v.	v.	PROPN
ftr-435	533	2	commissioner	commissioner	PROPN
ftr-435	533	3	,	,	PUNCT
ftr-435	533	4	t.c	t.c	PROPN
ftr-435	533	5	.	.	PROPN
ftr-435	533	6	memo	memo	NOUN
ftr-435	533	7	.	.	PUNCT
ftr-435	534	1	2001	2001	NUM
ftr-435	534	2	-	-	SYM
ftr-435	534	3	197	197	NUM
ftr-435	534	4	(	(	PUNCT
ftr-435	534	5	7/30/01	7/30/01	NUM
ftr-435	534	6	)	)	PUNCT
ftr-435	534	7	.	.	PUNCT
ftr-435	535	1	in	in	ADP
ftr-435	535	2	a	a	DET
ftr-435	535	3	reasonable	reasonable	ADJ
ftr-435	535	4	compensation	compensation	NOUN
ftr-435	535	5	case	case	NOUN
ftr-435	535	6	[	[	X
ftr-435	535	7	appealable	appealable	NOUN
ftr-435	535	8	to	to	ADP
ftr-435	535	9	the	the	DET
ftr-435	535	10	eleventh	eleventh	ADJ
ftr-435	535	11	circuit	circuit	NOUN
ftr-435	535	12	]	]	PUNCT
ftr-435	535	13	,	,	PUNCT
ftr-435	535	14	the	the	DET
ftr-435	535	15	tax	tax	NOUN
ftr-435	535	16	court	court	NOUN
ftr-435	535	17	(	(	PUNCT
ftr-435	535	18	judge	judge	PROPN
ftr-435	535	19	foley	foley	PROPN
ftr-435	535	20	)	)	PUNCT
ftr-435	535	21	analysis	analysis	NOUN
ftr-435	535	22	briefly	briefly	ADV
ftr-435	535	23	mentioned	mention	VERB
ftr-435	535	24	various	various	ADJ
ftr-435	535	25	relevant	relevant	ADJ
ftr-435	535	26	factors	factor	NOUN
ftr-435	535	27	.	.	PUNCT
ftr-435	536	1	then	then	ADV
ftr-435	536	2	,	,	PUNCT
ftr-435	536	3	focusing	focus	VERB
ftr-435	536	4	entirely	entirely	ADV
ftr-435	536	5	on	on	ADP
ftr-435	536	6	the	the	DET
ftr-435	536	7	39	39	NUM
ftr-435	536	8	percent	percent	NOUN
ftr-435	536	9	annual	annual	ADJ
ftr-435	536	10	compound	compound	NOUN
ftr-435	536	11	rate	rate	NOUN
ftr-435	536	12	of	of	ADP
ftr-435	536	13	return	return	NOUN
ftr-435	536	14	[	[	X
ftr-435	536	15	in	in	ADP
ftr-435	536	16	appreciation	appreciation	NOUN
ftr-435	536	17	]	]	PUNCT
ftr-435	536	18	,	,	PUNCT
ftr-435	536	19	found	find	VERB
ftr-435	536	20	that	that	SCONJ
ftr-435	536	21	the	the	DET
ftr-435	536	22	compensation	compensation	NOUN
ftr-435	536	23	was	be	AUX
ftr-435	536	24	reasonable	reasonable	ADJ
ftr-435	536	25	because	because	SCONJ
ftr-435	536	26	,	,	PUNCT
ftr-435	536	27	according	accord	VERB
ftr-435	536	28	to	to	ADP
ftr-435	536	29	the	the	DET
ftr-435	536	30	commissioner	commissioner	NOUN
ftr-435	536	31	�	�	PROPN
ftr-435	536	32	s	s	PART
ftr-435	536	33	expert	expert	NOUN
ftr-435	536	34	,	,	PUNCT
ftr-435	536	35	an	an	DET
ftr-435	536	36	independent	independent	ADJ
ftr-435	536	37	investor	investor	NOUN
ftr-435	536	38	would	would	AUX
ftr-435	536	39	have	have	AUX
ftr-435	536	40	been	be	AUX
ftr-435	536	41	satisfied	satisfied	ADJ
ftr-435	536	42	with	with	ADP
ftr-435	536	43	a	a	DET
ftr-435	536	44	14.3	14.3	NUM
ftr-435	536	45	percent	percent	NOUN
ftr-435	536	46	return	return	NOUN
ftr-435	536	47	.	.	PUNCT
ftr-435	537	1	ten	ten	NUM
ftr-435	537	2	percent	percent	NOUN
ftr-435	537	3	of	of	ADP
ftr-435	537	4	aggregate	aggregate	ADJ
ftr-435	537	5	compensation	compensation	NOUN
ftr-435	537	6	was	be	AUX
ftr-435	537	7	disallowed	disallow	VERB
ftr-435	537	8	,	,	PUNCT
ftr-435	537	9	however	however	ADV
ftr-435	537	10	,	,	PUNCT
ftr-435	537	11	because	because	SCONJ
ftr-435	537	12	it	it	PRON
ftr-435	537	13	was	be	AUX
ftr-435	537	14	for	for	ADP
ftr-435	537	15	services	service	NOUN
ftr-435	537	16	performed	perform	VERB
ftr-435	537	17	for	for	ADP
ftr-435	537	18	other	other	ADJ
ftr-435	537	19	related	related	ADJ
ftr-435	537	20	corporations	corporation	NOUN
ftr-435	537	21	.	.	PUNCT
ftr-435	538	1	5	5	X
ftr-435	538	2	.	.	X
ftr-435	538	3	more	more	ADJ
ftr-435	538	4	creeping	creeping	ADJ
ftr-435	538	5	influence	influence	NOUN
ftr-435	538	6	of	of	ADP
ftr-435	538	7	the	the	DET
ftr-435	538	8	hypothetical	hypothetical	ADJ
ftr-435	538	9	independent	independent	ADJ
ftr-435	538	10	investor	investor	NOUN
ftr-435	538	11	test	test	NOUN
ftr-435	538	12	.	.	PUNCT
ftr-435	539	1	b&d	b&d	ADJ
ftr-435	539	2	foundations	foundations	PROPN
ftr-435	539	3	,	,	PUNCT
ftr-435	539	4	inc	inc	PROPN
ftr-435	539	5	.	.	PROPN
ftr-435	540	1	v.	v.	PROPN
ftr-435	540	2	commissioner	commissioner	PROPN
ftr-435	540	3	,	,	PUNCT
ftr-435	540	4	t.c	t.c	PROPN
ftr-435	540	5	.	.	PROPN
ftr-435	540	6	memo	memo	NOUN
ftr-435	540	7	.	.	PUNCT
ftr-435	541	1	2001	2001	NUM
ftr-435	541	2	-	-	SYM
ftr-435	541	3	262	262	NUM
ftr-435	541	4	(	(	PUNCT
ftr-435	541	5	10/3/01	10/3/01	NUM
ftr-435	541	6	)	)	PUNCT
ftr-435	541	7	.	.	PUNCT
ftr-435	542	1	in	in	ADP
ftr-435	542	2	a	a	DET
ftr-435	542	3	reasonable	reasonable	ADJ
ftr-435	542	4	compensation	compensation	NOUN
ftr-435	542	5	case	case	NOUN
ftr-435	542	6	[	[	X
ftr-435	542	7	appealable	appealable	NOUN
ftr-435	542	8	to	to	ADP
ftr-435	542	9	the	the	DET
ftr-435	542	10	tenth	tenth	ADJ
ftr-435	542	11	circuit	circuit	NOUN
ftr-435	542	12	]	]	PUNCT
ftr-435	542	13	,	,	PUNCT
ftr-435	542	14	judge	judge	NOUN
ftr-435	542	15	beghe	beghe	NOUN
ftr-435	542	16	applied	apply	VERB
ftr-435	542	17	the	the	DET
ftr-435	542	18	multi	multi	ADJ
ftr-435	542	19	-	-	ADJ
ftr-435	542	20	factor	factor	NOUN
ftr-435	542	21	test	test	NOUN
ftr-435	542	22	of	of	ADP
ftr-435	542	23	erbel	erbel	PROPN
ftr-435	542	24	�	�	PROPN
ftr-435	542	25	s	s	PART
ftr-435	542	26	claim	claim	NOUN
ftr-435	542	27	service	service	PROPN
ftr-435	542	28	,	,	PUNCT
ftr-435	542	29	inc	inc	PROPN
ftr-435	542	30	.	.	PROPN
ftr-435	543	1	v.	v.	PROPN
ftr-435	543	2	commissioner	commissioner	PROPN
ftr-435	543	3	,	,	PUNCT
ftr-435	543	4	249	249	NUM
ftr-435	543	5	f.3d	f.3d	NUM
ftr-435	543	6	994	994	NUM
ftr-435	543	7	(	(	PUNCT
ftr-435	543	8	10th	10th	ADJ
ftr-435	543	9	cir	cir	NOUN
ftr-435	543	10	.	.	PROPN
ftr-435	543	11	2001	2001	NUM
ftr-435	543	12	)	)	PUNCT
ftr-435	544	1	and	and	CCONJ
ftr-435	544	2	pepsi	pepsi	PROPN
ftr-435	544	3	cola	cola	PROPN
ftr-435	544	4	bottling	bottling	PROPN
ftr-435	544	5	co.	co.	PROPN
ftr-435	544	6	of	of	ADP
ftr-435	544	7	salina	salina	PROPN
ftr-435	544	8	v.	v.	PROPN
ftr-435	544	9	commissioner	commissioner	PROPN
ftr-435	544	10	,	,	PUNCT
ftr-435	544	11	528	528	NUM
ftr-435	544	12	f.2d	f.2d	ADP
ftr-435	544	13	176	176	NUM
ftr-435	544	14	(	(	PUNCT
ftr-435	544	15	10th	10th	ADJ
ftr-435	544	16	cir	cir	NOUN
ftr-435	544	17	.	.	PROPN
ftr-435	544	18	1975	1975	NUM
ftr-435	544	19	)	)	PUNCT
ftr-435	544	20	,	,	PUNCT
ftr-435	545	1	[	[	X
ftr-435	545	2	citing	cite	VERB
ftr-435	545	3	the	the	DET
ftr-435	545	4	golsen	golsen	ADJ
ftr-435	545	5	rule	rule	NOUN
ftr-435	545	6	]	]	PUNCT
ftr-435	545	7	to	to	PART
ftr-435	545	8	uphold	uphold	VERB
ftr-435	545	9	the	the	DET
ftr-435	545	10	commissioner	commissioner	NOUN
ftr-435	545	11	�	�	NOUN
ftr-435	545	12	s	s	PART
ftr-435	545	13	disallowance	disallowance	NOUN
ftr-435	545	14	of	of	ADP
ftr-435	545	15	a	a	DET
ftr-435	545	16	deduction	deduction	NOUN
ftr-435	545	17	for	for	ADP
ftr-435	545	18	$	$	SYM
ftr-435	545	19	353,911	353,911	NUM
ftr-435	545	20	,	,	PUNCT
ftr-435	545	21	out	out	ADP
ftr-435	545	22	of	of	ADP
ftr-435	545	23	$	$	SYM
ftr-435	545	24	1,113,800	1,113,800	NUM
ftr-435	545	25	of	of	ADP
ftr-435	545	26	compensation	compensation	NOUN
ftr-435	545	27	paid	pay	VERB
ftr-435	545	28	to	to	ADP
ftr-435	545	29	the	the	DET
ftr-435	545	30	husband	husband	NOUN
ftr-435	545	31	and	and	CCONJ
ftr-435	545	32	wife	wife	NOUN
ftr-435	545	33	employee	employee	NOUN
ftr-435	545	34	/	/	SYM
ftr-435	545	35	shareholders	shareholder	NOUN
ftr-435	545	36	.	.	PUNCT
ftr-435	546	1	notably	notably	ADV
ftr-435	546	2	,	,	PUNCT
ftr-435	546	3	judge	judge	NOUN
ftr-435	546	4	beghe	beghe	NOUN
ftr-435	546	5	included	include	VERB
ftr-435	546	6	an	an	DET
ftr-435	546	7	extensive	extensive	ADJ
ftr-435	546	8	discussion	discussion	NOUN
ftr-435	546	9	of	of	ADP
ftr-435	546	10	the	the	DET
ftr-435	546	11	return	return	NOUN
ftr-435	546	12	to	to	ADP
ftr-435	546	13	a	a	DET
ftr-435	546	14	hypothetical	hypothetical	ADJ
ftr-435	546	15	independent	independent	ADJ
ftr-435	546	16	investor	investor	NOUN
ftr-435	546	17	as	as	ADP
ftr-435	546	18	a	a	DET
ftr-435	546	19	factor	factor	NOUN
ftr-435	546	20	,	,	PUNCT
ftr-435	546	21	even	even	ADV
ftr-435	546	22	though	though	SCONJ
ftr-435	546	23	that	that	DET
ftr-435	546	24	item	item	NOUN
ftr-435	546	25	was	be	AUX
ftr-435	546	26	not	not	PART
ftr-435	546	27	a	a	DET
ftr-435	546	28	factor	factor	NOUN
ftr-435	546	29	applied	apply	VERB
ftr-435	546	30	in	in	ADP
ftr-435	546	31	either	either	DET
ftr-435	546	32	erbel	erbel	PROPN
ftr-435	546	33	�	�	PROPN
ftr-435	546	34	s	s	PART
ftr-435	546	35	claim	claim	NOUN
ftr-435	546	36	service	service	NOUN
ftr-435	546	37	or	or	CCONJ
ftr-435	546	38	pepsi	pepsi	PROPN
ftr-435	546	39	cola	cola	PROPN
ftr-435	546	40	bottling	bottling	PROPN
ftr-435	546	41	co.	co.	PROPN
ftr-435	546	42	d.	d.	PROPN
ftr-435	546	43	miscellaneous	miscellaneous	PROPN
ftr-435	546	44	expenses	expense	VERB
ftr-435	546	45	1	1	NUM
ftr-435	546	46	.	.	PUNCT
ftr-435	546	47	just	just	ADV
ftr-435	546	48	a	a	DET
ftr-435	546	49	de	de	X
ftr-435	546	50	minimis	minimis	NOUN
ftr-435	546	51	whipsaw	whipsaw	NOUN
ftr-435	546	52	.	.	PUNCT
ftr-435	547	1	leschke	leschke	PROPN
ftr-435	547	2	v.	v.	PROPN
ftr-435	547	3	commissioner	commissioner	PROPN
ftr-435	547	4	,	,	PUNCT
ftr-435	547	5	t.c	t.c	PROPN
ftr-435	547	6	.	.	PROPN
ftr-435	547	7	memo	memo	NOUN
ftr-435	547	8	.	.	PUNCT
ftr-435	548	1	2001	2001	NUM
ftr-435	548	2	-	-	SYM
ftr-435	548	3	18	18	NUM
ftr-435	548	4	(	(	PUNCT
ftr-435	548	5	1/26/01	1/26/01	NUM
ftr-435	548	6	)	)	PUNCT
ftr-435	548	7	.	.	PUNCT
ftr-435	549	1	the	the	DET
ftr-435	549	2	taxpayer	taxpayer	PROPN
ftr-435	549	3	�	�	PROPN
ftr-435	549	4	s	s	PART
ftr-435	549	5	s	s	NOUN
ftr-435	549	6	corporation	corporation	NOUN
ftr-435	549	7	was	be	AUX
ftr-435	549	8	allowed	allow	VERB
ftr-435	549	9	to	to	PART
ftr-435	549	10	deduct	deduct	VERB
ftr-435	549	11	the	the	DET
ftr-435	549	12	full	full	ADJ
ftr-435	549	13	cost	cost	NOUN
ftr-435	549	14	of	of	ADP
ftr-435	549	15	$	$	SYM
ftr-435	549	16	61	61	NUM
ftr-435	549	17	nut	nut	NOUN
ftr-435	549	18	baskets	basket	NOUN
ftr-435	549	19	and	and	CCONJ
ftr-435	549	20	$	$	SYM
ftr-435	549	21	100	100	NUM
ftr-435	549	22	bills	bill	NOUN
ftr-435	549	23	given	give	VERB
ftr-435	549	24	to	to	ADP
ftr-435	549	25	employees	employee	NOUN
ftr-435	549	26	at	at	ADP
ftr-435	549	27	christmas	christmas	PROPN
ftr-435	549	28	.	.	PUNCT
ftr-435	550	1	section	section	PROPN
ftr-435	550	2	274(c	274(c	PROPN
ftr-435	550	3	)	)	PUNCT
ftr-435	550	4	did	do	AUX
ftr-435	550	5	not	not	PART
ftr-435	550	6	limit	limit	VERB
ftr-435	550	7	the	the	DET
ftr-435	550	8	deduction	deduction	NOUN
ftr-435	550	9	to	to	ADP
ftr-435	550	10	$	$	SYM
ftr-435	550	11	25	25	NUM
ftr-435	550	12	because	because	SCONJ
ftr-435	550	13	§	§	PROPN
ftr-435	550	14	102(c	102(c	PROPN
ftr-435	550	15	)	)	PUNCT
ftr-435	550	16	precluded	preclude	VERB
ftr-435	550	17	treating	treat	VERB
ftr-435	550	18	as	as	ADP
ftr-435	550	19	gifts	gift	NOUN
ftr-435	550	20	items	item	NOUN
ftr-435	550	21	given	give	VERB
ftr-435	550	22	to	to	ADP
ftr-435	550	23	employees	employee	NOUN
ftr-435	550	24	.	.	PUNCT
ftr-435	551	1	that	that	SCONJ
ftr-435	551	2	the	the	DET
ftr-435	551	3	employer	employer	NOUN
ftr-435	551	4	did	do	AUX
ftr-435	551	5	not	not	PART
ftr-435	551	6	report	report	VERB
ftr-435	551	7	the	the	DET
ftr-435	551	8	nut	nut	NOUN
ftr-435	551	9	baskets	basket	NOUN
ftr-435	551	10	[	[	X
ftr-435	551	11	which	which	PRON
ftr-435	551	12	we	we	PRON
ftr-435	551	13	,	,	PUNCT
ftr-435	551	14	but	but	CCONJ
ftr-435	551	15	not	not	PART
ftr-435	551	16	the	the	DET
ftr-435	551	17	court	court	NOUN
ftr-435	551	18	,	,	PUNCT
ftr-435	551	19	note	note	NOUN
ftr-435	551	20	possibly	possibly	ADV
ftr-435	551	21	could	could	AUX
ftr-435	551	22	qualify	qualify	VERB
ftr-435	551	23	as	as	ADP
ftr-435	551	24	de	de	X
ftr-435	551	25	minimis	minimis	PROPN
ftr-435	551	26	650	650	NUM
ftr-435	551	27	florida	florida	PROPN
ftr-435	551	28	tax	tax	NOUN
ftr-435	551	29	review	review	NOUN
ftr-435	551	30	[	[	X
ftr-435	551	31	vol.5	vol.5	ADV
ftr-435	551	32	:	:	PUNCT
ftr-435	551	33	si	si	X
ftr-435	551	34	fringe	fringe	NOUN
ftr-435	551	35	benefits	benefit	NOUN
ftr-435	551	36	under	under	ADP
ftr-435	551	37	reg	reg	NOUN
ftr-435	551	38	.	.	PUNCT
ftr-435	552	1	§	§	PROPN
ftr-435	552	2	1.132	1.132	NUM
ftr-435	552	3	-	-	SYM
ftr-435	552	4	6	6	NUM
ftr-435	552	5	]	]	PUNCT
ftr-435	552	6	or	or	CCONJ
ftr-435	552	7	the	the	DET
ftr-435	552	8	$	$	SYM
ftr-435	552	9	100	100	NUM
ftr-435	552	10	bills	bill	NOUN
ftr-435	552	11	as	as	ADP
ftr-435	552	12	compensation	compensation	NOUN
ftr-435	552	13	on	on	ADP
ftr-435	552	14	the	the	DET
ftr-435	552	15	employees	employee	NOUN
ftr-435	552	16	�	�	PROPN
ftr-435	552	17	forms	form	VERB
ftr-435	552	18	w-2	w-2	NOUN
ftr-435	552	19	or	or	CCONJ
ftr-435	552	20	withhold	withhold	VERB
ftr-435	552	21	taxes	taxis	NOUN
ftr-435	552	22	did	do	AUX
ftr-435	552	23	not	not	PART
ftr-435	552	24	preclude	preclude	VERB
ftr-435	552	25	characterizing	characterize	VERB
ftr-435	552	26	the	the	DET
ftr-435	552	27	items	item	NOUN
ftr-435	552	28	as	as	ADP
ftr-435	552	29	deductible	deductible	ADJ
ftr-435	552	30	compensation	compensation	NOUN
ftr-435	552	31	.	.	PUNCT
ftr-435	553	1	2	2	X
ftr-435	553	2	.	.	X
ftr-435	553	3	new	new	ADJ
ftr-435	553	4	leveraged	leverage	VERB
ftr-435	553	5	lease	lease	NOUN
ftr-435	553	6	guidelines	guideline	NOUN
ftr-435	553	7	.	.	PUNCT
ftr-435	554	1	rev	rev	PROPN
ftr-435	554	2	.	.	PROPN
ftr-435	554	3	proc	proc	PROPN
ftr-435	554	4	.	.	PUNCT
ftr-435	555	1	2001	2001	NUM
ftr-435	555	2	-	-	SYM
ftr-435	555	3	28	28	NUM
ftr-435	555	4	,	,	PUNCT
ftr-435	555	5	2001	2001	NUM
ftr-435	555	6	-	-	SYM
ftr-435	555	7	19	19	NUM
ftr-435	555	8	i.r.b	i.r.b	NOUN
ftr-435	555	9	.	.	PUNCT
ftr-435	556	1	1156	1156	NUM
ftr-435	556	2	(	(	PUNCT
ftr-435	556	3	5/7/01	5/7/01	NUM
ftr-435	556	4	)	)	PUNCT
ftr-435	556	5	.	.	PUNCT
ftr-435	557	1	this	this	DET
ftr-435	557	2	revenue	revenue	NOUN
ftr-435	557	3	procedure	procedure	NOUN
ftr-435	557	4	provides	provide	VERB
ftr-435	557	5	guidelines	guideline	NOUN
ftr-435	557	6	that	that	SCONJ
ftr-435	557	7	the	the	DET
ftr-435	557	8	irs	irs	PROPN
ftr-435	557	9	will	will	AUX
ftr-435	557	10	apply	apply	VERB
ftr-435	557	11	to	to	PART
ftr-435	557	12	advance	advance	VERB
ftr-435	557	13	ruling	rule	VERB
ftr-435	557	14	requests	request	NOUN
ftr-435	557	15	to	to	PART
ftr-435	557	16	determine	determine	VERB
ftr-435	557	17	whether	whether	SCONJ
ftr-435	557	18	leveraged	leveraged	ADJ
ftr-435	557	19	lease	lease	NOUN
ftr-435	557	20	transactions	transaction	NOUN
ftr-435	557	21	will	will	AUX
ftr-435	557	22	be	be	AUX
ftr-435	557	23	treated	treat	VERB
ftr-435	557	24	as	as	ADP
ftr-435	557	25	leases	lease	NOUN
ftr-435	557	26	for	for	ADP
ftr-435	557	27	tax	tax	NOUN
ftr-435	557	28	purposes	purpose	NOUN
ftr-435	557	29	.	.	PUNCT
ftr-435	558	1	rev	rev	PROPN
ftr-435	558	2	.	.	PROPN
ftr-435	558	3	proc	proc	PROPN
ftr-435	558	4	.	.	PUNCT
ftr-435	559	1	75	75	NUM
ftr-435	559	2	-	-	SYM
ftr-435	559	3	21	21	NUM
ftr-435	559	4	,	,	PUNCT
ftr-435	559	5	1975	1975	NUM
ftr-435	559	6	-	-	SYM
ftr-435	559	7	1	1	NUM
ftr-435	559	8	c.b	c.b	PROPN
ftr-435	559	9	.	.	PROPN
ftr-435	559	10	715	715	NUM
ftr-435	559	11	,	,	PUNCT
ftr-435	559	12	is	be	AUX
ftr-435	559	13	modified	modify	VERB
ftr-435	559	14	and	and	CCONJ
ftr-435	559	15	superseded	supersede	VERB
ftr-435	559	16	.	.	PUNCT
ftr-435	560	1	among	among	ADP
ftr-435	560	2	the	the	DET
ftr-435	560	3	many	many	ADJ
ftr-435	560	4	requirements	requirement	NOUN
ftr-435	560	5	is	be	AUX
ftr-435	560	6	the	the	DET
ftr-435	560	7	continued	continue	VERB
ftr-435	560	8	requirement	requirement	NOUN
ftr-435	560	9	that	that	SCONJ
ftr-435	560	10	the	the	DET
ftr-435	560	11	lessor	lessor	NOUN
ftr-435	560	12	expects	expect	VERB
ftr-435	560	13	to	to	PART
ftr-435	560	14	receive	receive	VERB
ftr-435	560	15	a	a	DET
ftr-435	560	16	profit	profit	NOUN
ftr-435	560	17	from	from	ADP
ftr-435	560	18	the	the	DET
ftr-435	560	19	transaction	transaction	NOUN
ftr-435	560	20	apart	apart	ADV
ftr-435	560	21	from	from	ADP
ftr-435	560	22	the	the	DET
ftr-435	560	23	tax	tax	NOUN
ftr-435	560	24	benefits	benefit	NOUN
ftr-435	560	25	arising	arise	VERB
ftr-435	560	26	from	from	ADP
ftr-435	560	27	the	the	DET
ftr-435	560	28	transaction	transaction	NOUN
ftr-435	560	29	.	.	PUNCT
ftr-435	561	1	the	the	DET
ftr-435	561	2	most	most	ADV
ftr-435	561	3	significant	significant	ADJ
ftr-435	561	4	change	change	NOUN
ftr-435	561	5	is	be	AUX
ftr-435	561	6	a	a	DET
ftr-435	561	7	modification	modification	NOUN
ftr-435	561	8	permitting	permit	VERB
ftr-435	561	9	certain	certain	ADJ
ftr-435	561	10	restricted	restricted	ADJ
ftr-435	561	11	investments	investment	NOUN
ftr-435	561	12	in	in	ADP
ftr-435	561	13	the	the	DET
ftr-435	561	14	property	property	NOUN
ftr-435	561	15	by	by	ADP
ftr-435	561	16	the	the	DET
ftr-435	561	17	lessee	lessee	NOUN
ftr-435	561	18	.	.	PUNCT
ftr-435	562	1	generally	generally	ADV
ftr-435	562	2	speaking	speak	VERB
ftr-435	562	3	,	,	PUNCT
ftr-435	562	4	�	�	PROPN
ftr-435	562	5	severable	severable	ADJ
ftr-435	562	6	investments	investment	NOUN
ftr-435	562	7	�	�	PROPN
ftr-435	562	8	are	be	AUX
ftr-435	562	9	eligible	eligible	ADJ
ftr-435	562	10	,	,	PUNCT
ftr-435	562	11	but	but	CCONJ
ftr-435	562	12	investments	investment	NOUN
ftr-435	562	13	that	that	PRON
ftr-435	562	14	render	render	VERB
ftr-435	562	15	the	the	DET
ftr-435	562	16	property	property	NOUN
ftr-435	562	17	�	�	NOUN
ftr-435	562	18	limited	limit	VERB
ftr-435	562	19	[	[	PUNCT
ftr-435	562	20	to	to	ADP
ftr-435	562	21	the	the	DET
ftr-435	562	22	lessee	lessee	PROPN
ftr-435	562	23	�	�	PROPN
ftr-435	562	24	s	s	PART
ftr-435	562	25	]	]	X
ftr-435	562	26	use	use	NOUN
ftr-435	562	27	�	�	PROPN
ftr-435	562	28	for	for	ADP
ftr-435	562	29	substantially	substantially	ADV
ftr-435	562	30	its	its	PRON
ftr-435	562	31	entire	entire	ADJ
ftr-435	562	32	useful	useful	ADJ
ftr-435	562	33	life	life	NOUN
ftr-435	562	34	are	be	AUX
ftr-435	562	35	disqualified	disqualify	VERB
ftr-435	562	36	.	.	PUNCT
ftr-435	563	1	rev	rev	PROPN
ftr-435	563	2	.	.	PROPN
ftr-435	563	3	proc	proc	PROPN
ftr-435	563	4	.	.	PUNCT
ftr-435	564	1	2001	2001	NUM
ftr-435	564	2	-	-	SYM
ftr-435	564	3	29	29	NUM
ftr-435	564	4	,	,	PUNCT
ftr-435	564	5	200119	200119	NUM
ftr-435	564	6	i.r.b	i.r.b	NOUN
ftr-435	564	7	.	.	PUNCT
ftr-435	565	1	1160	1160	NUM
ftr-435	565	2	(	(	PUNCT
ftr-435	565	3	5/7/01	5/7/01	NUM
ftr-435	565	4	)	)	PUNCT
ftr-435	566	1	,	,	PUNCT
ftr-435	566	2	sets	set	VERB
ftr-435	566	3	forth	forth	ADP
ftr-435	566	4	the	the	DET
ftr-435	566	5	information	information	NOUN
ftr-435	566	6	and	and	CCONJ
ftr-435	566	7	representations	representation	NOUN
ftr-435	566	8	required	require	VERB
ftr-435	566	9	to	to	PART
ftr-435	566	10	be	be	AUX
ftr-435	566	11	furnished	furnish	VERB
ftr-435	566	12	by	by	ADP
ftr-435	566	13	taxpayers	taxpayer	NOUN
ftr-435	566	14	in	in	ADP
ftr-435	566	15	requests	request	NOUN
ftr-435	566	16	for	for	ADP
ftr-435	566	17	advance	advance	NOUN
ftr-435	566	18	rulings	ruling	NOUN
ftr-435	566	19	on	on	ADP
ftr-435	566	20	leveraged	leveraged	ADJ
ftr-435	566	21	lease	lease	NOUN
ftr-435	566	22	transactions	transaction	NOUN
ftr-435	566	23	.	.	PUNCT
ftr-435	567	1	3	3	X
ftr-435	567	2	.	.	X
ftr-435	567	3	the	the	DET
ftr-435	567	4	deduction	deduction	NOUN
ftr-435	567	5	was	be	AUX
ftr-435	567	6	more	more	ADJ
ftr-435	567	7	than	than	ADP
ftr-435	567	8	the	the	DET
ftr-435	567	9	includible	includible	ADJ
ftr-435	567	10	compensation	compensation	NOUN
ftr-435	567	11	−−−−	−−−−	NOUN
ftr-435	568	1	and	and	CCONJ
ftr-435	568	2	it	it	PRON
ftr-435	568	3	was	be	AUX
ftr-435	568	4	legal	legal	ADJ
ftr-435	568	5	!	!	PUNCT
ftr-435	569	1	sutherland	sutherland	PROPN
ftr-435	569	2	lumber	lumber	PROPN
ftr-435	569	3	-	-	PUNCT
ftr-435	569	4	southwest	southwest	PROPN
ftr-435	569	5	,	,	PUNCT
ftr-435	569	6	inc	inc	PROPN
ftr-435	569	7	.	.	PROPN
ftr-435	570	1	v.	v.	PROPN
ftr-435	570	2	commissioner	commissioner	PROPN
ftr-435	570	3	,	,	PUNCT
ftr-435	570	4	114	114	NUM
ftr-435	570	5	t.c	t.c	PROPN
ftr-435	570	6	.	.	PROPN
ftr-435	570	7	197	197	NUM
ftr-435	570	8	(	(	PUNCT
ftr-435	570	9	3/28/00	3/28/00	NUM
ftr-435	570	10	)	)	PUNCT
ftr-435	570	11	.	.	PUNCT
ftr-435	571	1	pursuant	pursuant	ADJ
ftr-435	571	2	to	to	ADP
ftr-435	571	3	reg	reg	NOUN
ftr-435	571	4	.	.	PUNCT
ftr-435	572	1	§	§	PROPN
ftr-435	572	2	1.162	1.162	NUM
ftr-435	572	3	-	-	SYM
ftr-435	572	4	25	25	NUM
ftr-435	572	5	t	t	PROPN
ftr-435	572	6	,	,	PUNCT
ftr-435	572	7	an	an	DET
ftr-435	572	8	employer	employer	NOUN
ftr-435	572	9	-	-	PUNCT
ftr-435	572	10	corporation	corporation	NOUN
ftr-435	572	11	that	that	PRON
ftr-435	572	12	provided	provide	VERB
ftr-435	572	13	private	private	ADJ
ftr-435	572	14	nonbusiness	nonbusiness	NOUN
ftr-435	572	15	flights	flight	NOUN
ftr-435	572	16	on	on	ADP
ftr-435	572	17	a	a	DET
ftr-435	572	18	company	company	NOUN
ftr-435	572	19	owned	own	VERB
ftr-435	572	20	airplane	airplane	NOUN
ftr-435	572	21	to	to	ADP
ftr-435	572	22	employees	employee	NOUN
ftr-435	572	23	was	be	AUX
ftr-435	572	24	permitted	permit	VERB
ftr-435	572	25	to	to	PART
ftr-435	572	26	deduct	deduct	VERB
ftr-435	572	27	the	the	DET
ftr-435	572	28	cost	cost	NOUN
ftr-435	572	29	of	of	ADP
ftr-435	572	30	providing	provide	VERB
ftr-435	572	31	the	the	DET
ftr-435	572	32	flights	flight	NOUN
ftr-435	572	33	because	because	SCONJ
ftr-435	572	34	the	the	DET
ftr-435	572	35	fair	fair	ADJ
ftr-435	572	36	market	market	NOUN
ftr-435	572	37	value	value	NOUN
ftr-435	572	38	of	of	ADP
ftr-435	572	39	the	the	DET
ftr-435	572	40	flights	flight	NOUN
ftr-435	572	41	was	be	AUX
ftr-435	572	42	included	include	VERB
ftr-435	572	43	in	in	ADP
ftr-435	572	44	the	the	DET
ftr-435	572	45	employees	employee	NOUN
ftr-435	572	46	�	�	PROPN
ftr-435	572	47	reported	report	VERB
ftr-435	572	48	compensation	compensation	NOUN
ftr-435	572	49	under	under	ADP
ftr-435	572	50	reg	reg	NOUN
ftr-435	572	51	.	.	PUNCT
ftr-435	573	1	§	§	PROPN
ftr-435	573	2	1.61	1.61	NUM
ftr-435	573	3	-	-	PUNCT
ftr-435	573	4	21(b	21(b	NUM
ftr-435	573	5	)	)	PUNCT
ftr-435	573	6	.	.	PUNCT
ftr-435	574	1	accordingly	accordingly	ADV
ftr-435	574	2	,	,	PUNCT
ftr-435	574	3	pursuant	pursuant	ADJ
ftr-435	574	4	to	to	ADP
ftr-435	574	5	§	§	PROPN
ftr-435	574	6	274(e)(2	274(e)(2	NUM
ftr-435	574	7	)	)	PUNCT
ftr-435	574	8	,	,	PUNCT
ftr-435	574	9	the	the	DET
ftr-435	574	10	limitations	limitation	NOUN
ftr-435	574	11	of	of	ADP
ftr-435	574	12	§	§	PROPN
ftr-435	574	13	274	274	NUM
ftr-435	574	14	did	do	AUX
ftr-435	574	15	not	not	PART
ftr-435	574	16	apply	apply	VERB
ftr-435	574	17	even	even	ADV
ftr-435	574	18	though	though	SCONJ
ftr-435	574	19	the	the	DET
ftr-435	574	20	airplane	airplane	NOUN
ftr-435	574	21	otherwise	otherwise	ADV
ftr-435	574	22	could	could	AUX
ftr-435	574	23	be	be	AUX
ftr-435	574	24	considered	consider	VERB
ftr-435	574	25	to	to	PART
ftr-435	574	26	be	be	AUX
ftr-435	574	27	an	an	DET
ftr-435	574	28	entertainment	entertainment	NOUN
ftr-435	574	29	facility	facility	NOUN
ftr-435	574	30	.	.	PUNCT
ftr-435	575	1	furthermore	furthermore	ADV
ftr-435	575	2	the	the	DET
ftr-435	575	3	employer	employer	NOUN
ftr-435	575	4	�	�	PROPN
ftr-435	575	5	s	s	PART
ftr-435	575	6	deduction	deduction	NOUN
ftr-435	575	7	was	be	AUX
ftr-435	575	8	not	not	PART
ftr-435	575	9	limited	limit	VERB
ftr-435	575	10	to	to	ADP
ftr-435	575	11	the	the	DET
ftr-435	575	12	lesser	less	ADJ
ftr-435	575	13	amount	amount	NOUN
ftr-435	575	14	includable	includable	ADJ
ftr-435	575	15	by	by	ADP
ftr-435	575	16	the	the	DET
ftr-435	575	17	employees	employee	NOUN
ftr-435	575	18	under	under	ADP
ftr-435	575	19	special	special	ADJ
ftr-435	575	20	fringe	fringe	NOUN
ftr-435	575	21	benefit	benefit	NOUN
ftr-435	575	22	valuation	valuation	NOUN
ftr-435	575	23	rules	rule	NOUN
ftr-435	575	24	in	in	ADP
ftr-435	575	25	reg	reg	NOUN
ftr-435	575	26	.	.	PUNCT
ftr-435	576	1	§	§	PROPN
ftr-435	576	2	1.61	1.61	NUM
ftr-435	576	3	-	-	NUM
ftr-435	576	4	21(g	21(g	NUM
ftr-435	576	5	)	)	PUNCT
ftr-435	576	6	.	.	PUNCT
ftr-435	577	1	a.	a.	PROPN
ftr-435	577	2	affirmed	affirm	VERB
ftr-435	577	3	by	by	ADP
ftr-435	577	4	:	:	PUNCT
ftr-435	577	5	sutherland	sutherland	PROPN
ftr-435	577	6	lumber	lumber	PROPN
ftr-435	577	7	-	-	PUNCT
ftr-435	577	8	southwest	southwest	PROPN
ftr-435	577	9	,	,	PUNCT
ftr-435	577	10	inc	inc	PROPN
ftr-435	577	11	.	.	PROPN
ftr-435	578	1	v.	v.	PROPN
ftr-435	578	2	commissioner	commissioner	PROPN
ftr-435	578	3	,	,	PUNCT
ftr-435	578	4	255	255	NUM
ftr-435	578	5	f.3d	f.3d	NUM
ftr-435	578	6	495	495	NUM
ftr-435	578	7	,	,	PUNCT
ftr-435	578	8	88	88	NUM
ftr-435	578	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	578	10	5026	5026	NUM
ftr-435	578	11	,	,	PUNCT
ftr-435	578	12	2001	2001	NUM
ftr-435	578	13	-	-	SYM
ftr-435	578	14	2	2	NUM
ftr-435	578	15	u.s.t.c	u.s.t.c	PROPN
ftr-435	578	16	.	.	PROPN
ftr-435	579	1	¶	¶	PROPN
ftr-435	579	2	50,503	50,503	NUM
ftr-435	579	3	(	(	PUNCT
ftr-435	579	4	8th	8th	ADJ
ftr-435	579	5	cir	cir	NOUN
ftr-435	579	6	.	.	PUNCT
ftr-435	580	1	7/3/01	7/3/01	X
ftr-435	580	2	)	)	PUNCT
ftr-435	580	3	(	(	PUNCT
ftr-435	580	4	per	per	ADP
ftr-435	580	5	curiam	curiam	NOUN
ftr-435	580	6	)	)	PUNCT
ftr-435	580	7	.	.	PUNCT
ftr-435	581	1	the	the	DET
ftr-435	581	2	court	court	NOUN
ftr-435	581	3	stated	state	VERB
ftr-435	581	4	:	:	PUNCT
ftr-435	581	5	in	in	ADP
ftr-435	581	6	this	this	DET
ftr-435	581	7	case	case	NOUN
ftr-435	581	8	of	of	ADP
ftr-435	581	9	first	first	ADJ
ftr-435	581	10	impression	impression	NOUN
ftr-435	581	11	,	,	PUNCT
ftr-435	581	12	we	we	PRON
ftr-435	581	13	must	must	AUX
ftr-435	581	14	determine	determine	VERB
ftr-435	581	15	the	the	DET
ftr-435	581	16	amount	amount	NOUN
ftr-435	581	17	of	of	ADP
ftr-435	581	18	expenses	expense	NOUN
ftr-435	581	19	corporations	corporation	NOUN
ftr-435	581	20	may	may	AUX
ftr-435	581	21	deduct	deduct	VERB
ftr-435	581	22	on	on	ADP
ftr-435	581	23	their	their	PRON
ftr-435	581	24	income	income	NOUN
ftr-435	581	25	tax	tax	NOUN
ftr-435	581	26	returns	return	NOUN
ftr-435	581	27	when	when	SCONJ
ftr-435	581	28	they	they	PRON
ftr-435	581	29	allow	allow	VERB
ftr-435	581	30	their	their	PRON
ftr-435	581	31	officers	officer	NOUN
ftr-435	581	32	to	to	PART
ftr-435	581	33	use	use	VERB
ftr-435	581	34	corporate	corporate	ADJ
ftr-435	581	35	aircraft	aircraft	NOUN
ftr-435	581	36	for	for	ADP
ftr-435	581	37	personal	personal	ADJ
ftr-435	581	38	vacations	vacation	NOUN
ftr-435	581	39	.	.	PUNCT
ftr-435	581	40	.	.	PUNCT
ftr-435	581	41	.	.	PUNCT
ftr-435	581	42	.	.	PUNCT
ftr-435	582	1	confronted	confront	VERB
ftr-435	582	2	by	by	ADP
ftr-435	582	3	this	this	DET
ftr-435	582	4	textual	textual	ADJ
ftr-435	582	5	ambiguity	ambiguity	NOUN
ftr-435	582	6	,	,	PUNCT
ftr-435	582	7	the	the	DET
ftr-435	582	8	tax	tax	NOUN
ftr-435	582	9	court	court	NOUN
ftr-435	582	10	employed	employ	VERB
ftr-435	582	11	standard	standard	ADJ
ftr-435	582	12	canons	canon	NOUN
ftr-435	582	13	of	of	ADP
ftr-435	582	14	construction	construction	NOUN
ftr-435	582	15	.	.	PUNCT
ftr-435	582	16	.	.	PUNCT
ftr-435	582	17	.	.	PUNCT
ftr-435	582	18	.	.	PUNCT
ftr-435	583	1	the	the	DET
ftr-435	583	2	court	court	NOUN
ftr-435	583	3	found	find	VERB
ftr-435	583	4	the	the	DET
ftr-435	583	5	commissioner	commissioner	NOUN
ftr-435	583	6	�	�	PROPN
ftr-435	583	7	s	s	PART
ftr-435	583	8	general	general	ADJ
ftr-435	583	9	2002	2002	NUM
ftr-435	583	10	]	]	PUNCT
ftr-435	583	11	recent	recent	ADJ
ftr-435	583	12	developments	development	NOUN
ftr-435	583	13	in	in	ADP
ftr-435	583	14	federal	federal	ADJ
ftr-435	583	15	income	income	NOUN
ftr-435	583	16	taxation	taxation	NOUN
ftr-435	583	17	651	651	NUM
ftr-435	583	18	purpose	purpose	NOUN
ftr-435	583	19	-	-	PUNCT
ftr-435	583	20	based	base	VERB
ftr-435	583	21	arguments	argument	NOUN
ftr-435	583	22	less	less	ADV
ftr-435	583	23	persuasive	persuasive	ADJ
ftr-435	583	24	than	than	ADP
ftr-435	583	25	the	the	DET
ftr-435	583	26	specific	specific	ADJ
ftr-435	583	27	extratextual	extratextual	ADJ
ftr-435	583	28	indications	indication	NOUN
ftr-435	583	29	that	that	PRON
ftr-435	583	30	subsection	subsection	NOUN
ftr-435	583	31	(	(	PUNCT
ftr-435	583	32	e)(2	e)(2	NOUN
ftr-435	583	33	)	)	PUNCT
ftr-435	583	34	was	be	AUX
ftr-435	583	35	meant	mean	VERB
ftr-435	583	36	to	to	PART
ftr-435	583	37	remove	remove	VERB
ftr-435	583	38	properly	properly	ADV
ftr-435	583	39	reported	report	VERB
ftr-435	583	40	entertainment	entertainment	NOUN
ftr-435	583	41	expenses	expense	NOUN
ftr-435	583	42	from	from	ADP
ftr-435	583	43	the	the	DET
ftr-435	583	44	ambit	ambit	NOUN
ftr-435	583	45	of	of	ADP
ftr-435	583	46	subsection	subsection	NOUN
ftr-435	583	47	(	(	PUNCT
ftr-435	583	48	a	a	NOUN
ftr-435	583	49	)	)	PUNCT
ftr-435	583	50	,	,	PUNCT
ftr-435	583	51	and	and	CCONJ
ftr-435	583	52	ruled	rule	VERB
ftr-435	583	53	in	in	ADP
ftr-435	583	54	favor	favor	NOUN
ftr-435	583	55	of	of	ADP
ftr-435	583	56	sutherland	sutherland	NOUN
ftr-435	583	57	.	.	PUNCT
ftr-435	584	1	this	this	DET
ftr-435	584	2	conclusion	conclusion	NOUN
ftr-435	584	3	obviated	obviate	VERB
ftr-435	584	4	the	the	DET
ftr-435	584	5	need	need	NOUN
ftr-435	584	6	to	to	PART
ftr-435	584	7	determine	determine	VERB
ftr-435	584	8	whether	whether	SCONJ
ftr-435	584	9	a	a	DET
ftr-435	584	10	corporate	corporate	ADJ
ftr-435	584	11	aircraft	aircraft	NOUN
ftr-435	584	12	could	could	AUX
ftr-435	584	13	as	as	ADP
ftr-435	584	14	a	a	DET
ftr-435	584	15	matter	matter	NOUN
ftr-435	584	16	of	of	ADP
ftr-435	584	17	fact	fact	NOUN
ftr-435	584	18	and	and	CCONJ
ftr-435	584	19	law	law	NOUN
ftr-435	584	20	constitute	constitute	VERB
ftr-435	584	21	a	a	DET
ftr-435	584	22	�	�	NOUN
ftr-435	584	23	facility	facility	NOUN
ftr-435	584	24	used	use	VERB
ftr-435	584	25	in	in	ADP
ftr-435	584	26	connection	connection	NOUN
ftr-435	584	27	with	with	ADP
ftr-435	584	28	[	[	X
ftr-435	584	29	entertainment	entertainment	NOUN
ftr-435	584	30	,	,	PUNCT
ftr-435	584	31	amusement	amusement	NOUN
ftr-435	584	32	,	,	PUNCT
ftr-435	584	33	or	or	CCONJ
ftr-435	584	34	recreation	recreation	NOUN
ftr-435	584	35	]	]	PUNCT
ftr-435	584	36	�	�	PROPN
ftr-435	584	37	under	under	ADP
ftr-435	584	38	§	§	PROPN
ftr-435	584	39	274	274	NUM
ftr-435	584	40	.	.	PUNCT
ftr-435	584	41	.	.	PUNCT
ftr-435	584	42	.	.	PUNCT
ftr-435	585	1	.	.	PUNCT
ftr-435	586	1	after	after	ADP
ftr-435	586	2	a	a	DET
ftr-435	586	3	complete	complete	ADJ
ftr-435	586	4	review	review	NOUN
ftr-435	586	5	de	de	X
ftr-435	586	6	novo	novo	NOUN
ftr-435	586	7	,	,	PUNCT
ftr-435	586	8	we	we	PRON
ftr-435	586	9	agree	agree	VERB
ftr-435	586	10	with	with	ADP
ftr-435	586	11	the	the	DET
ftr-435	586	12	tax	tax	NOUN
ftr-435	586	13	court	court	NOUN
ftr-435	586	14	�	�	PROPN
ftr-435	586	15	s	s	PART
ftr-435	586	16	well	well	ADV
ftr-435	586	17	-	-	PUNCT
ftr-435	586	18	reasoned	reason	VERB
ftr-435	586	19	opinion	opinion	NOUN
ftr-435	586	20	,	,	PUNCT
ftr-435	586	21	and	and	CCONJ
ftr-435	586	22	affirm	affirm	NOUN
ftr-435	586	23	on	on	ADP
ftr-435	586	24	the	the	DET
ftr-435	586	25	basis	basis	NOUN
ftr-435	586	26	of	of	ADP
ftr-435	586	27	the	the	DET
ftr-435	586	28	analysis	analysis	NOUN
ftr-435	586	29	set	set	VERB
ftr-435	586	30	forth	forth	ADV
ftr-435	586	31	therein	therein	ADV
ftr-435	586	32	.	.	PUNCT
ftr-435	587	1	see	see	VERB
ftr-435	587	2	114	114	NUM
ftr-435	587	3	t.c	t.c	PROPN
ftr-435	587	4	.	.	PROPN
ftr-435	587	5	197	197	NUM
ftr-435	587	6	(	(	PUNCT
ftr-435	587	7	2000	2000	NUM
ftr-435	587	8	)	)	PUNCT
ftr-435	587	9	.	.	PUNCT
ftr-435	588	1	because	because	SCONJ
ftr-435	588	2	we	we	PRON
ftr-435	588	3	have	have	VERB
ftr-435	588	4	nothing	nothing	PRON
ftr-435	588	5	of	of	ADP
ftr-435	588	6	substance	substance	NOUN
ftr-435	588	7	to	to	PART
ftr-435	588	8	add	add	VERB
ftr-435	588	9	to	to	ADP
ftr-435	588	10	the	the	DET
ftr-435	588	11	tax	tax	NOUN
ftr-435	588	12	court	court	NOUN
ftr-435	588	13	�	�	PROPN
ftr-435	588	14	s	s	PART
ftr-435	588	15	thorough	thorough	ADJ
ftr-435	588	16	analysis	analysis	NOUN
ftr-435	588	17	,	,	PUNCT
ftr-435	588	18	further	further	ADJ
ftr-435	588	19	discussion	discussion	NOUN
ftr-435	588	20	is	be	AUX
ftr-435	588	21	superfluous	superfluous	ADJ
ftr-435	588	22	.	.	PUNCT
ftr-435	589	1	b.	b.	NOUN
ftr-435	589	2	acquiescence	acquiescence	NOUN
ftr-435	589	3	.	.	PUNCT
ftr-435	590	1	2002	2002	NUM
ftr-435	590	2	-	-	SYM
ftr-435	590	3	6	6	NUM
ftr-435	590	4	i.r.b	i.r.b	NOUN
ftr-435	590	5	.	.	PUNCT
ftr-435	591	1	459	459	NUM
ftr-435	591	2	(	(	PUNCT
ftr-435	591	3	2/11/02	2/11/02	NUM
ftr-435	591	4	)	)	PUNCT
ftr-435	591	5	.	.	PUNCT
ftr-435	592	1	4	4	X
ftr-435	592	2	.	.	X
ftr-435	592	3	janus	janu	NOUN
ftr-435	592	4	-	-	PUNCT
ftr-435	592	5	like	like	PROPN
ftr-435	592	6	,	,	PUNCT
ftr-435	592	7	the	the	DET
ftr-435	592	8	same	same	ADJ
ftr-435	592	9	payments	payment	NOUN
ftr-435	592	10	that	that	PRON
ftr-435	592	11	were	be	AUX
ftr-435	592	12	deductible	deductible	ADJ
ftr-435	592	13	compensation	compensation	NOUN
ftr-435	592	14	in	in	ADP
ftr-435	592	15	the	the	DET
ftr-435	592	16	tax	tax	NOUN
ftr-435	592	17	court	court	NOUN
ftr-435	592	18	are	be	AUX
ftr-435	592	19	travel	travel	NOUN
ftr-435	592	20	reimbursements	reimbursement	NOUN
ftr-435	592	21	exempt	exempt	ADJ
ftr-435	592	22	from	from	ADP
ftr-435	592	23	employment	employment	NOUN
ftr-435	592	24	tax	tax	NOUN
ftr-435	592	25	in	in	ADP
ftr-435	592	26	the	the	DET
ftr-435	592	27	court	court	NOUN
ftr-435	592	28	of	of	ADP
ftr-435	592	29	claims	claim	NOUN
ftr-435	592	30	.	.	PUNCT
ftr-435	593	1	united	united	PROPN
ftr-435	593	2	airlines	airlines	PROPN
ftr-435	593	3	wins	win	VERB
ftr-435	593	4	on	on	ADP
ftr-435	593	5	one	one	NUM
ftr-435	593	6	theory	theory	NOUN
ftr-435	593	7	in	in	ADP
ftr-435	593	8	the	the	DET
ftr-435	593	9	tax	tax	NOUN
ftr-435	593	10	court	court	NOUN
ftr-435	593	11	.	.	PUNCT
ftr-435	594	1	ual	ual	PROPN
ftr-435	594	2	corp	corp	PROPN
ftr-435	594	3	.	.	PROPN
ftr-435	595	1	v.	v.	PROPN
ftr-435	595	2	commissioner	commissioner	PROPN
ftr-435	595	3	,	,	PUNCT
ftr-435	595	4	117	117	NUM
ftr-435	595	5	t.c	t.c	PROPN
ftr-435	595	6	.	.	PROPN
ftr-435	595	7	7	7	NUM
ftr-435	595	8	(	(	PUNCT
ftr-435	595	9	7/13/01	7/13/01	NUM
ftr-435	595	10	)	)	PUNCT
ftr-435	595	11	(	(	PUNCT
ftr-435	595	12	reviewed	review	VERB
ftr-435	595	13	opinion	opinion	NOUN
ftr-435	595	14	;	;	PUNCT
ftr-435	595	15	the	the	DET
ftr-435	595	16	alignment	alignment	NOUN
ftr-435	595	17	of	of	ADP
ftr-435	595	18	the	the	DET
ftr-435	595	19	concurring	concur	VERB
ftr-435	595	20	opinions	opinion	NOUN
ftr-435	595	21	is	be	AUX
ftr-435	595	22	too	too	ADV
ftr-435	595	23	convoluted	convoluted	ADJ
ftr-435	595	24	to	to	PART
ftr-435	595	25	explain	explain	VERB
ftr-435	595	26	;	;	PUNCT
ftr-435	595	27	3½	3½	NUM
ftr-435	595	28	dissents	dissent	NOUN
ftr-435	595	29	)	)	PUNCT
ftr-435	595	30	.	.	PUNCT
ftr-435	596	1	pursuant	pursuant	ADJ
ftr-435	596	2	to	to	ADP
ftr-435	596	3	union	union	NOUN
ftr-435	596	4	contracts	contract	NOUN
ftr-435	596	5	,	,	PUNCT
ftr-435	596	6	united	united	PROPN
ftr-435	596	7	airlines	airline	NOUN
ftr-435	596	8	paid	pay	VERB
ftr-435	596	9	pilots	pilot	NOUN
ftr-435	596	10	and	and	CCONJ
ftr-435	596	11	flight	flight	NOUN
ftr-435	596	12	attendants	attendant	NOUN
ftr-435	596	13	a	a	PRON
ftr-435	596	14	per	per	ADP
ftr-435	596	15	diem	diem	NOUN
ftr-435	596	16	allowance	allowance	NOUN
ftr-435	596	17	regardless	regardless	ADV
ftr-435	596	18	of	of	ADP
ftr-435	596	19	whether	whether	SCONJ
ftr-435	596	20	they	they	PRON
ftr-435	596	21	were	be	AUX
ftr-435	596	22	away	away	ADV
ftr-435	596	23	from	from	ADP
ftr-435	596	24	home	home	NOUN
ftr-435	596	25	overnight	overnight	ADV
ftr-435	596	26	;	;	PUNCT
ftr-435	596	27	flight	flight	NOUN
ftr-435	596	28	attendants	attendant	NOUN
ftr-435	596	29	received	receive	VERB
ftr-435	596	30	$	$	SYM
ftr-435	596	31	1.50	1.50	NUM
ftr-435	596	32	times	time	NOUN
ftr-435	596	33	the	the	DET
ftr-435	596	34	number	number	NOUN
ftr-435	596	35	of	of	ADP
ftr-435	596	36	hours	hour	NOUN
ftr-435	596	37	on	on	ADP
ftr-435	596	38	duty	duty	NOUN
ftr-435	596	39	or	or	CCONJ
ftr-435	596	40	on	on	ADP
ftr-435	596	41	flight	flight	NOUN
ftr-435	596	42	assignment	assignment	NOUN
ftr-435	596	43	;	;	PUNCT
ftr-435	596	44	pilots	pilot	NOUN
ftr-435	596	45	received	receive	VERB
ftr-435	596	46	$	$	SYM
ftr-435	596	47	1.50	1.50	NUM
ftr-435	596	48	per	per	ADP
ftr-435	596	49	hour	hour	NOUN
ftr-435	596	50	and	and	CCONJ
ftr-435	596	51	$	$	SYM
ftr-435	596	52	1.55	1.55	NUM
ftr-435	596	53	per	per	ADP
ftr-435	596	54	hour	hour	NOUN
ftr-435	596	55	after	after	ADP
ftr-435	596	56	4/1/86	4/1/86	NUM
ftr-435	596	57	.	.	PUNCT
ftr-435	597	1	[	[	X
ftr-435	597	2	united	unite	VERB
ftr-435	597	3	also	also	ADV
ftr-435	597	4	paid	pay	VERB
ftr-435	597	5	actual	actual	ADJ
ftr-435	597	6	overnight	overnight	ADJ
ftr-435	597	7	lodging	lodging	NOUN
ftr-435	597	8	expenses	expense	NOUN
ftr-435	597	9	.	.	PUNCT
ftr-435	597	10	]	]	PUNCT
ftr-435	598	1	united	united	PROPN
ftr-435	598	2	did	do	AUX
ftr-435	598	3	not	not	PART
ftr-435	598	4	require	require	VERB
ftr-435	598	5	employees	employee	NOUN
ftr-435	598	6	to	to	PART
ftr-435	598	7	substantiate	substantiate	VERB
ftr-435	598	8	use	use	NOUN
ftr-435	598	9	of	of	ADP
ftr-435	598	10	the	the	DET
ftr-435	598	11	per	per	X
ftr-435	598	12	diem	diem	NOUN
ftr-435	598	13	and	and	CCONJ
ftr-435	598	14	there	there	PRON
ftr-435	598	15	was	be	VERB
ftr-435	598	16	no	no	DET
ftr-435	598	17	written	write	VERB
ftr-435	598	18	substantiation	substantiation	NOUN
ftr-435	598	19	as	as	ADP
ftr-435	598	20	to	to	ADP
ftr-435	598	21	the	the	DET
ftr-435	598	22	employees	employee	NOUN
ftr-435	598	23	�	�	PROPN
ftr-435	598	24	actual	actual	ADJ
ftr-435	598	25	use	use	NOUN
ftr-435	598	26	of	of	ADP
ftr-435	598	27	the	the	DET
ftr-435	598	28	allowances	allowance	NOUN
ftr-435	598	29	.	.	PUNCT
ftr-435	599	1	united	united	PROPN
ftr-435	599	2	originally	originally	ADV
ftr-435	599	3	deducted	deduct	VERB
ftr-435	599	4	the	the	DET
ftr-435	599	5	per	per	ADP
ftr-435	599	6	diem	diem	NOUN
ftr-435	599	7	payments	payment	NOUN
ftr-435	599	8	as	as	ADP
ftr-435	599	9	travel	travel	NOUN
ftr-435	599	10	expenses	expense	NOUN
ftr-435	599	11	,	,	PUNCT
ftr-435	599	12	and	and	CCONJ
ftr-435	599	13	reduced	reduce	VERB
ftr-435	599	14	its	its	PRON
ftr-435	599	15	deductions	deduction	NOUN
ftr-435	599	16	under	under	ADP
ftr-435	599	17	§	§	PROPN
ftr-435	599	18	274(n	274(n	PROPN
ftr-435	599	19	)	)	PUNCT
ftr-435	599	20	after	after	ADP
ftr-435	599	21	1987	1987	NUM
ftr-435	599	22	.	.	PUNCT
ftr-435	600	1	the	the	DET
ftr-435	600	2	commissioner	commissioner	NOUN
ftr-435	600	3	disallowed	disallow	VERB
ftr-435	600	4	the	the	DET
ftr-435	600	5	deductions	deduction	NOUN
ftr-435	600	6	for	for	ADP
ftr-435	600	7	lack	lack	NOUN
ftr-435	600	8	of	of	ADP
ftr-435	600	9	substantiation	substantiation	NOUN
ftr-435	600	10	,	,	PUNCT
ftr-435	600	11	and	and	CCONJ
ftr-435	600	12	when	when	SCONJ
ftr-435	600	13	united	united	PROPN
ftr-435	600	14	argued	argue	VERB
ftr-435	600	15	that	that	SCONJ
ftr-435	600	16	the	the	DET
ftr-435	600	17	payments	payment	NOUN
ftr-435	600	18	should	should	AUX
ftr-435	600	19	be	be	AUX
ftr-435	600	20	fully	fully	ADV
ftr-435	600	21	deductible	deductible	ADJ
ftr-435	600	22	as	as	ADP
ftr-435	600	23	compensation	compensation	NOUN
ftr-435	600	24	,	,	PUNCT
ftr-435	600	25	the	the	DET
ftr-435	600	26	commissioner	commissioner	NOUN
ftr-435	600	27	denied	deny	VERB
ftr-435	600	28	the	the	DET
ftr-435	600	29	deduction	deduction	NOUN
ftr-435	600	30	for	for	ADP
ftr-435	600	31	want	want	NOUN
ftr-435	600	32	of	of	ADP
ftr-435	600	33	compensatory	compensatory	ADJ
ftr-435	600	34	intent	intent	NOUN
ftr-435	600	35	at	at	ADP
ftr-435	600	36	the	the	DET
ftr-435	600	37	time	time	NOUN
ftr-435	600	38	the	the	DET
ftr-435	600	39	payments	payment	NOUN
ftr-435	600	40	were	be	AUX
ftr-435	600	41	made	make	VERB
ftr-435	600	42	,	,	PUNCT
ftr-435	600	43	even	even	ADV
ftr-435	600	44	though	though	SCONJ
ftr-435	600	45	reasonableness	reasonableness	NOUN
ftr-435	600	46	was	be	AUX
ftr-435	600	47	not	not	PART
ftr-435	600	48	at	at	ADP
ftr-435	600	49	issue	issue	NOUN
ftr-435	600	50	.	.	PUNCT
ftr-435	601	1	the	the	DET
ftr-435	601	2	majority	majority	NOUN
ftr-435	601	3	,	,	PUNCT
ftr-435	601	4	in	in	ADP
ftr-435	601	5	an	an	DET
ftr-435	601	6	opinion	opinion	NOUN
ftr-435	601	7	by	by	ADP
ftr-435	601	8	judge	judge	PROPN
ftr-435	601	9	laro	laro	PROPN
ftr-435	601	10	,	,	PUNCT
ftr-435	601	11	allowed	allow	VERB
ftr-435	601	12	the	the	DET
ftr-435	601	13	deduction	deduction	NOUN
ftr-435	601	14	:	:	PUNCT
ftr-435	601	15	the	the	DET
ftr-435	601	16	presence	presence	NOUN
ftr-435	601	17	of	of	ADP
ftr-435	601	18	such	such	DET
ftr-435	601	19	a	a	DET
ftr-435	601	20	bona	bona	ADJ
ftr-435	601	21	fide	fide	ADJ
ftr-435	601	22	employment	employment	NOUN
ftr-435	601	23	relationship	relationship	NOUN
ftr-435	601	24	and	and	CCONJ
ftr-435	601	25	such	such	DET
ftr-435	601	26	a	a	DET
ftr-435	601	27	need	need	NOUN
ftr-435	601	28	to	to	PART
ftr-435	601	29	pay	pay	VERB
ftr-435	601	30	per	per	ADP
ftr-435	601	31	diem	diem	NOUN
ftr-435	601	32	allowances	allowance	NOUN
ftr-435	601	33	in	in	ADP
ftr-435	601	34	order	order	NOUN
ftr-435	601	35	to	to	PART
ftr-435	601	36	secure	secure	VERB
ftr-435	601	37	personal	personal	ADJ
ftr-435	601	38	services	service	NOUN
ftr-435	601	39	is	be	AUX
ftr-435	601	40	enough	enough	ADJ
ftr-435	601	41	under	under	ADP
ftr-435	601	42	the	the	DET
ftr-435	601	43	facts	fact	NOUN
ftr-435	601	44	at	at	ADP
ftr-435	601	45	hand	hand	NOUN
ftr-435	601	46	to	to	PART
ftr-435	601	47	persuade	persuade	VERB
ftr-435	601	48	us	we	PRON
ftr-435	601	49	that	that	PRON
ftr-435	601	50	united	united	PROPN
ftr-435	601	51	paid	pay	VERB
ftr-435	601	52	the	the	DET
ftr-435	601	53	per	per	ADP
ftr-435	601	54	diem	diem	NOUN
ftr-435	601	55	allowances	allowance	NOUN
ftr-435	601	56	to	to	ADP
ftr-435	601	57	the	the	DET
ftr-435	601	58	employees	employee	NOUN
ftr-435	601	59	for	for	ADP
ftr-435	601	60	their	their	PRON
ftr-435	601	61	services	service	NOUN
ftr-435	601	62	.	.	PUNCT
ftr-435	601	63	.	.	PUNCT
ftr-435	601	64	.	.	PUNCT
ftr-435	601	65	.	.	PUNCT
ftr-435	602	1	respondent	respondent	NOUN
ftr-435	602	2	places	place	VERB
ftr-435	602	3	undue	undue	ADJ
ftr-435	602	4	emphasis	emphasis	NOUN
ftr-435	602	5	on	on	ADP
ftr-435	602	6	the	the	DET
ftr-435	602	7	fact	fact	NOUN
ftr-435	602	8	that	that	SCONJ
ftr-435	602	9	the	the	DET
ftr-435	602	10	union	union	NOUN
ftr-435	602	11	contracts	contract	NOUN
ftr-435	602	12	do	do	AUX
ftr-435	602	13	not	not	PART
ftr-435	602	14	specifically	specifically	ADV
ftr-435	602	15	characterize	characterize	VERB
ftr-435	602	16	652	652	NUM
ftr-435	602	17	florida	florida	PROPN
ftr-435	602	18	tax	tax	NOUN
ftr-435	602	19	review	review	NOUN
ftr-435	602	20	[	[	X
ftr-435	602	21	vol.5	vol.5	ADV
ftr-435	602	22	:	:	PUNCT
ftr-435	602	23	si	si	X
ftr-435	602	24	the	the	DET
ftr-435	602	25	per	per	ADP
ftr-435	602	26	diem	diem	NOUN
ftr-435	602	27	allowances	allowance	NOUN
ftr-435	602	28	as	as	ADP
ftr-435	602	29	personal	personal	ADJ
ftr-435	602	30	service	service	NOUN
ftr-435	602	31	compensation	compensation	NOUN
ftr-435	602	32	.	.	PUNCT
ftr-435	603	1	such	such	DET
ftr-435	603	2	a	a	DET
ftr-435	603	3	characterization	characterization	NOUN
ftr-435	603	4	by	by	ADP
ftr-435	603	5	the	the	DET
ftr-435	603	6	parties	party	NOUN
ftr-435	603	7	to	to	ADP
ftr-435	603	8	the	the	DET
ftr-435	603	9	contracts	contract	NOUN
ftr-435	603	10	is	be	AUX
ftr-435	603	11	not	not	PART
ftr-435	603	12	dispositive	dispositive	ADJ
ftr-435	603	13	as	as	ADP
ftr-435	603	14	to	to	ADP
ftr-435	603	15	the	the	DET
ftr-435	603	16	characterization	characterization	NOUN
ftr-435	603	17	of	of	ADP
ftr-435	603	18	the	the	DET
ftr-435	603	19	per	per	X
ftr-435	603	20	diem	diem	NOUN
ftr-435	603	21	allowances	allowance	NOUN
ftr-435	603	22	for	for	ADP
ftr-435	603	23	federal	federal	ADJ
ftr-435	603	24	income	income	NOUN
ftr-435	603	25	tax	tax	NOUN
ftr-435	603	26	purposes	purpose	NOUN
ftr-435	603	27	.	.	PUNCT
ftr-435	604	1	the	the	DET
ftr-435	604	2	court	court	NOUN
ftr-435	604	3	noted	note	VERB
ftr-435	604	4	that	that	SCONJ
ftr-435	604	5	in	in	ADP
ftr-435	604	6	a	a	DET
ftr-435	604	7	related	related	ADJ
ftr-435	604	8	case	case	NOUN
ftr-435	604	9	pending	pende	VERB
ftr-435	604	10	in	in	ADP
ftr-435	604	11	the	the	DET
ftr-435	604	12	court	court	NOUN
ftr-435	604	13	of	of	ADP
ftr-435	604	14	federal	federal	ADJ
ftr-435	604	15	claims	claim	NOUN
ftr-435	604	16	the	the	DET
ftr-435	604	17	government	government	NOUN
ftr-435	604	18	was	be	AUX
ftr-435	604	19	arguing	argue	VERB
ftr-435	604	20	that	that	SCONJ
ftr-435	604	21	the	the	DET
ftr-435	604	22	same	same	ADJ
ftr-435	604	23	payments	payment	NOUN
ftr-435	604	24	were	be	AUX
ftr-435	604	25	wages	wage	NOUN
ftr-435	604	26	for	for	ADP
ftr-435	604	27	employment	employment	NOUN
ftr-435	604	28	tax	tax	NOUN
ftr-435	604	29	purposes	purpose	NOUN
ftr-435	604	30	.	.	PUNCT
ftr-435	605	1	�	�	PROPN
ftr-435	605	2	judge	judge	PROPN
ftr-435	605	3	ruwe	ruwe	PROPN
ftr-435	605	4	,	,	PUNCT
ftr-435	605	5	concurring	concur	VERB
ftr-435	605	6	,	,	PUNCT
ftr-435	605	7	cogently	cogently	ADV
ftr-435	605	8	,	,	PUNCT
ftr-435	605	9	explained	explain	VERB
ftr-435	605	10	that	that	SCONJ
ftr-435	605	11	:	:	PUNCT
ftr-435	605	12	[	[	X
ftr-435	605	13	t]he	t]he	ADV
ftr-435	605	14	relevant	relevant	ADJ
ftr-435	605	15	statute	statute	NOUN
ftr-435	605	16	[	[	X
ftr-435	605	17	§	§	PROPN
ftr-435	605	18	162(a)(1	162(a)(1	NUM
ftr-435	605	19	)	)	PUNCT
ftr-435	605	20	]	]	PUNCT
ftr-435	605	21	and	and	CCONJ
ftr-435	605	22	regulations	regulation	NOUN
ftr-435	605	23	[	[	X
ftr-435	605	24	reg	reg	NOUN
ftr-435	605	25	.	.	PUNCT
ftr-435	606	1	§	§	PROPN
ftr-435	606	2	1.167	1.167	NUM
ftr-435	606	3	-	-	PUNCT
ftr-435	606	4	7(a	7(a	NUM
ftr-435	606	5	)	)	PUNCT
ftr-435	606	6	]	]	PUNCT
ftr-435	606	7	do	do	AUX
ftr-435	606	8	not	not	PART
ftr-435	606	9	require	require	VERB
ftr-435	606	10	an	an	DET
ftr-435	606	11	�	�	NOUN
ftr-435	606	12	intent	intent	NOUN
ftr-435	606	13	to	to	PART
ftr-435	606	14	compensate	compensate	VERB
ftr-435	606	15	�	�	PROPN
ftr-435	606	16	as	as	ADP
ftr-435	606	17	a	a	DET
ftr-435	606	18	prerequisite	prerequisite	NOUN
ftr-435	606	19	to	to	PART
ftr-435	606	20	deductibility	deductibility	VERB
ftr-435	606	21	under	under	ADP
ftr-435	606	22	section	section	NOUN
ftr-435	606	23	162(a)(1	162(a)(1	NUM
ftr-435	606	24	)	)	PUNCT
ftr-435	606	25	.	.	PUNCT
ftr-435	607	1	although	although	SCONJ
ftr-435	607	2	an	an	DET
ftr-435	607	3	�	�	NOUN
ftr-435	607	4	intent	intent	NOUN
ftr-435	607	5	to	to	PART
ftr-435	607	6	compensate	compensate	VERB
ftr-435	607	7	�	�	PROPN
ftr-435	607	8	requirement	requirement	NOUN
ftr-435	607	9	has	have	AUX
ftr-435	607	10	been	be	AUX
ftr-435	607	11	applied	apply	VERB
ftr-435	607	12	by	by	ADP
ftr-435	607	13	the	the	DET
ftr-435	607	14	courts	court	NOUN
ftr-435	607	15	in	in	ADP
ftr-435	607	16	numerous	numerous	ADJ
ftr-435	607	17	cases	case	NOUN
ftr-435	607	18	,	,	PUNCT
ftr-435	607	19	the	the	DET
ftr-435	607	20	instant	instant	ADJ
ftr-435	607	21	situation	situation	NOUN
ftr-435	607	22	is	be	AUX
ftr-435	607	23	factually	factually	ADV
ftr-435	607	24	distinguishable	distinguishable	ADJ
ftr-435	607	25	from	from	ADP
ftr-435	607	26	the	the	DET
ftr-435	607	27	situation	situation	NOUN
ftr-435	607	28	in	in	ADP
ftr-435	607	29	those	those	DET
ftr-435	607	30	cases	case	NOUN
ftr-435	607	31	which	which	PRON
ftr-435	607	32	involved	involve	VERB
ftr-435	607	33	corporate	corporate	ADJ
ftr-435	607	34	payments	payment	NOUN
ftr-435	607	35	to	to	ADP
ftr-435	607	36	shareholders	shareholder	NOUN
ftr-435	607	37	or	or	CCONJ
ftr-435	607	38	employees	employee	NOUN
ftr-435	607	39	in	in	ADP
ftr-435	607	40	positions	position	NOUN
ftr-435	607	41	of	of	ADP
ftr-435	607	42	control	control	NOUN
ftr-435	607	43	.	.	PUNCT
ftr-435	608	1	[	[	X
ftr-435	608	2	citations	citation	NOUN
ftr-435	608	3	omitted	omit	VERB
ftr-435	608	4	]	]	PUNCT
ftr-435	608	5	in	in	ADP
ftr-435	608	6	the	the	DET
ftr-435	608	7	context	context	NOUN
ftr-435	608	8	of	of	ADP
ftr-435	608	9	corporate	corporate	ADJ
ftr-435	608	10	payments	payment	NOUN
ftr-435	608	11	to	to	ADP
ftr-435	608	12	shareholders	shareholder	NOUN
ftr-435	608	13	,	,	PUNCT
ftr-435	608	14	careful	careful	ADJ
ftr-435	608	15	scrutiny	scrutiny	NOUN
ftr-435	608	16	is	be	AUX
ftr-435	608	17	required	require	VERB
ftr-435	608	18	to	to	PART
ftr-435	608	19	determine	determine	VERB
ftr-435	608	20	whether	whether	SCONJ
ftr-435	608	21	the	the	DET
ftr-435	608	22	alleged	alleged	ADJ
ftr-435	608	23	compensation	compensation	NOUN
ftr-435	608	24	is	be	AUX
ftr-435	608	25	in	in	ADP
ftr-435	608	26	fact	fact	NOUN
ftr-435	608	27	a	a	DET
ftr-435	608	28	disguised	disguised	ADJ
ftr-435	608	29	dividend	dividend	NOUN
ftr-435	608	30	.	.	PUNCT
ftr-435	608	31	.	.	PUNCT
ftr-435	608	32	.	.	PUNCT
ftr-435	608	33	.	.	PUNCT
ftr-435	609	1	[	[	X
ftr-435	609	2	as	as	SCONJ
ftr-435	609	3	the	the	DET
ftr-435	609	4	majority	majority	NOUN
ftr-435	609	5	opinion	opinion	NOUN
ftr-435	609	6	correctly	correctly	ADV
ftr-435	609	7	states	state	NOUN
ftr-435	609	8	,	,	PUNCT
ftr-435	609	9	the	the	DET
ftr-435	609	10	payor	payor	NOUN
ftr-435	609	11	�	�	NOUN
ftr-435	609	12	s	s	PART
ftr-435	609	13	intent	intent	NOUN
ftr-435	609	14	is	be	AUX
ftr-435	609	15	simply	simply	ADV
ftr-435	609	16	a	a	DET
ftr-435	609	17	pertinent	pertinent	ADJ
ftr-435	609	18	factor	factor	NOUN
ftr-435	609	19	to	to	PART
ftr-435	609	20	consider	consider	VERB
ftr-435	609	21	,	,	PUNCT
ftr-435	609	22	not	not	PART
ftr-435	609	23	a	a	DET
ftr-435	609	24	prerequisite	prerequisite	NOUN
ftr-435	609	25	to	to	ADP
ftr-435	609	26	deductibility	deductibility	NOUN
ftr-435	609	27	.	.	PUNCT
ftr-435	609	28	]	]	PUNCT
ftr-435	610	1	�	�	PROPN
ftr-435	610	2	judge	judge	PROPN
ftr-435	610	3	ruwe	ruwe	PROPN
ftr-435	610	4	also	also	ADV
ftr-435	610	5	thought	think	VERB
ftr-435	610	6	it	it	PRON
ftr-435	610	7	necessary	necessary	ADJ
ftr-435	610	8	to	to	PART
ftr-435	610	9	explain	explain	VERB
ftr-435	610	10	exactly	exactly	ADV
ftr-435	610	11	why	why	SCONJ
ftr-435	610	12	the	the	DET
ftr-435	610	13	payments	payment	NOUN
ftr-435	610	14	were	be	AUX
ftr-435	610	15	not	not	PART
ftr-435	610	16	travel	travel	NOUN
ftr-435	610	17	expenses	expense	NOUN
ftr-435	610	18	,	,	PUNCT
ftr-435	610	19	i.e.	i.e.	X
ftr-435	610	20	,	,	PUNCT
ftr-435	610	21	payments	payment	NOUN
ftr-435	610	22	for	for	ADP
ftr-435	610	23	meals	meal	NOUN
ftr-435	610	24	for	for	ADP
ftr-435	610	25	day	day	NOUN
ftr-435	610	26	-	-	PUNCT
ftr-435	610	27	trippers	tripper	NOUN
ftr-435	610	28	simply	simply	ADV
ftr-435	610	29	can	can	AUX
ftr-435	610	30	not	not	PART
ftr-435	610	31	be	be	AUX
ftr-435	610	32	travel	travel	NOUN
ftr-435	610	33	expenses	expense	NOUN
ftr-435	610	34	,	,	PUNCT
ftr-435	610	35	and	and	CCONJ
ftr-435	610	36	travel	travel	NOUN
ftr-435	610	37	expenses	expense	NOUN
ftr-435	610	38	under	under	ADP
ftr-435	610	39	a	a	DET
ftr-435	610	40	nonaccountable	nonaccountable	ADJ
ftr-435	610	41	plan	plan	NOUN
ftr-435	610	42	that	that	PRON
ftr-435	610	43	exceed	exceed	VERB
ftr-435	610	44	the	the	DET
ftr-435	610	45	relevant	relevant	ADJ
ftr-435	610	46	per	per	ADP
ftr-435	610	47	diem	diem	NOUN
ftr-435	610	48	allowances	allowance	NOUN
ftr-435	610	49	,	,	PUNCT
ftr-435	610	50	which	which	PRON
ftr-435	610	51	the	the	DET
ftr-435	610	52	amounts	amount	NOUN
ftr-435	610	53	in	in	ADP
ftr-435	610	54	the	the	DET
ftr-435	610	55	case	case	NOUN
ftr-435	610	56	did	do	AUX
ftr-435	610	57	exceed	exceed	VERB
ftr-435	610	58	,	,	PUNCT
ftr-435	610	59	must	must	AUX
ftr-435	610	60	be	be	AUX
ftr-435	610	61	included	include	VERB
ftr-435	610	62	by	by	ADP
ftr-435	610	63	the	the	DET
ftr-435	610	64	employee	employee	NOUN
ftr-435	610	65	and	and	CCONJ
ftr-435	610	66	as	as	ADP
ftr-435	610	67	a	a	DET
ftr-435	610	68	corollary	corollary	NOUN
ftr-435	610	69	are	be	AUX
ftr-435	610	70	deductible	deductible	ADJ
ftr-435	610	71	by	by	ADP
ftr-435	610	72	the	the	DET
ftr-435	610	73	employer	employer	NOUN
ftr-435	610	74	.	.	PUNCT
ftr-435	611	1	�	�	PROPN
ftr-435	611	2	dissent	dissent	NOUN
ftr-435	611	3	.	.	PUNCT
ftr-435	612	1	noting	note	VERB
ftr-435	612	2	that	that	SCONJ
ftr-435	612	3	the	the	DET
ftr-435	612	4	period	period	NOUN
ftr-435	612	5	of	of	ADP
ftr-435	612	6	limitations	limitation	NOUN
ftr-435	612	7	had	have	AUX
ftr-435	612	8	expired	expire	VERB
ftr-435	612	9	with	with	ADP
ftr-435	612	10	respect	respect	NOUN
ftr-435	612	11	to	to	ADP
ftr-435	612	12	the	the	DET
ftr-435	612	13	employees	employee	NOUN
ftr-435	612	14	[	[	X
ftr-435	612	15	who	who	PRON
ftr-435	612	16	undoubtedly	undoubtedly	ADV
ftr-435	612	17	included	include	VERB
ftr-435	612	18	nothing	nothing	PRON
ftr-435	612	19	]	]	PUNCT
ftr-435	612	20	,	,	PUNCT
ftr-435	612	21	judge	judge	PROPN
ftr-435	612	22	swift	swift	PROPN
ftr-435	612	23	�	�	PROPN
ftr-435	612	24	s	s	PART
ftr-435	612	25	dissent	dissent	NOUN
ftr-435	612	26	focused	focus	VERB
ftr-435	612	27	on	on	ADP
ftr-435	612	28	the	the	DET
ftr-435	612	29	inconsistency	inconsistency	NOUN
ftr-435	612	30	of	of	ADP
ftr-435	612	31	united	united	PROPN
ftr-435	612	32	�	�	PROPN
ftr-435	612	33	s	s	PART
ftr-435	612	34	positions	position	NOUN
ftr-435	612	35	,	,	PUNCT
ftr-435	612	36	rather	rather	ADV
ftr-435	612	37	than	than	ADP
ftr-435	612	38	the	the	DET
ftr-435	612	39	inconsistency	inconsistency	NOUN
ftr-435	612	40	of	of	ADP
ftr-435	612	41	the	the	DET
ftr-435	612	42	government	government	NOUN
ftr-435	612	43	�	�	PROPN
ftr-435	612	44	s	s	PART
ftr-435	612	45	positions	position	NOUN
ftr-435	612	46	.	.	PUNCT
ftr-435	613	1	the	the	DET
ftr-435	613	2	more	more	ADV
ftr-435	613	3	significant	significant	ADJ
ftr-435	613	4	concern	concern	NOUN
ftr-435	613	5	with	with	ADP
ftr-435	613	6	regard	regard	NOUN
ftr-435	613	7	to	to	ADP
ftr-435	613	8	�	�	PROPN
ftr-435	613	9	inconsistent	inconsistent	PROPN
ftr-435	613	10	�	�	PROPN
ftr-435	613	11	characterizations	characterization	NOUN
ftr-435	613	12	in	in	ADP
ftr-435	613	13	this	this	DET
ftr-435	613	14	case	case	NOUN
ftr-435	613	15	should	should	AUX
ftr-435	613	16	be	be	AUX
ftr-435	613	17	with	with	ADP
ftr-435	613	18	united	united	PROPN
ftr-435	613	19	�	�	PROPN
ftr-435	613	20	s	s	PART
ftr-435	613	21	efforts	effort	NOUN
ftr-435	613	22	to	to	PART
ftr-435	613	23	recharacterize	recharacterize	VERB
ftr-435	613	24	entirely	entirely	ADV
ftr-435	613	25	the	the	DET
ftr-435	613	26	per	per	ADP
ftr-435	613	27	diem	diem	NOUN
ftr-435	613	28	allowances	allowance	NOUN
ftr-435	613	29	that	that	PRON
ftr-435	613	30	united	unite	VERB
ftr-435	613	31	,	,	PUNCT
ftr-435	613	32	its	its	PRON
ftr-435	613	33	employees	employee	NOUN
ftr-435	613	34	,	,	PUNCT
ftr-435	613	35	and	and	CCONJ
ftr-435	613	36	the	the	DET
ftr-435	613	37	labor	labor	NOUN
ftr-435	613	38	unions	union	NOUN
ftr-435	613	39	,	,	PUNCT
ftr-435	613	40	for	for	ADP
ftr-435	613	41	all	all	DET
ftr-435	613	42	other	other	ADJ
ftr-435	613	43	purposes	purpose	NOUN
ftr-435	613	44	,	,	PUNCT
ftr-435	613	45	treated	treat	VERB
ftr-435	613	46	as	as	ADP
ftr-435	613	47	employee	employee	NOUN
ftr-435	613	48	travel	travel	NOUN
ftr-435	613	49	expenses	expense	NOUN
ftr-435	613	50	.	.	PUNCT
ftr-435	614	1	united	unite	VERB
ftr-435	614	2	now	now	ADV
ftr-435	614	3	,	,	PUNCT
ftr-435	614	4	years	year	NOUN
ftr-435	614	5	later	later	ADV
ftr-435	614	6	,	,	PUNCT
ftr-435	614	7	and	and	CCONJ
ftr-435	614	8	solely	solely	ADV
ftr-435	614	9	for	for	ADP
ftr-435	614	10	federal	federal	ADJ
ftr-435	614	11	income	income	NOUN
ftr-435	614	12	tax	tax	NOUN
ftr-435	614	13	purposes	purpose	NOUN
ftr-435	614	14	,	,	PUNCT
ftr-435	614	15	attempts	attempt	VERB
ftr-435	614	16	to	to	PART
ftr-435	614	17	inconsistently	inconsistently	ADV
ftr-435	614	18	treat	treat	VERB
ftr-435	614	19	such	such	ADJ
ftr-435	614	20	travel	travel	NOUN
ftr-435	614	21	expenses	expense	NOUN
ftr-435	614	22	2002	2002	NUM
ftr-435	614	23	]	]	PUNCT
ftr-435	614	24	recent	recent	ADJ
ftr-435	614	25	developments	development	NOUN
ftr-435	614	26	in	in	ADP
ftr-435	614	27	federal	federal	ADJ
ftr-435	614	28	income	income	NOUN
ftr-435	614	29	taxation	taxation	NOUN
ftr-435	614	30	653	653	NUM
ftr-435	614	31	as	as	ADP
ftr-435	614	32	employee	employee	NOUN
ftr-435	614	33	compensation	compensation	NOUN
ftr-435	614	34	,	,	PUNCT
ftr-435	614	35	outside	outside	ADP
ftr-435	614	36	the	the	DET
ftr-435	614	37	scope	scope	NOUN
ftr-435	614	38	of	of	ADP
ftr-435	614	39	the	the	DET
ftr-435	614	40	substantiation	substantiation	NOUN
ftr-435	614	41	requirements	requirement	NOUN
ftr-435	614	42	of	of	ADP
ftr-435	614	43	section	section	NOUN
ftr-435	614	44	274(d	274(d	PROPN
ftr-435	614	45	)	)	PUNCT
ftr-435	614	46	,	,	PUNCT
ftr-435	614	47	and	and	CCONJ
ftr-435	614	48	fully	fully	ADV
ftr-435	614	49	deductible	deductible	ADJ
ftr-435	614	50	under	under	ADP
ftr-435	614	51	section	section	NOUN
ftr-435	614	52	162(a)(1	162(a)(1	NUM
ftr-435	614	53	)	)	PUNCT
ftr-435	614	54	.	.	PUNCT
ftr-435	615	1	an	an	DET
ftr-435	615	2	extensive	extensive	ADJ
ftr-435	615	3	body	body	NOUN
ftr-435	615	4	of	of	ADP
ftr-435	615	5	case	case	NOUN
ftr-435	615	6	law	law	NOUN
ftr-435	615	7	limits	limit	VERB
ftr-435	615	8	a	a	DET
ftr-435	615	9	taxpayer	taxpayer	NOUN
ftr-435	615	10	�	�	NOUN
ftr-435	615	11	s	s	PART
ftr-435	615	12	ability	ability	NOUN
ftr-435	615	13	to	to	PART
ftr-435	615	14	change	change	VERB
ftr-435	615	15	the	the	DET
ftr-435	615	16	treatment	treatment	NOUN
ftr-435	615	17	of	of	ADP
ftr-435	615	18	reported	report	VERB
ftr-435	615	19	items	item	NOUN
ftr-435	615	20	of	of	ADP
ftr-435	615	21	income	income	NOUN
ftr-435	615	22	and	and	CCONJ
ftr-435	615	23	deductions	deduction	NOUN
ftr-435	615	24	.	.	PUNCT
ftr-435	616	1	[	[	X
ftr-435	616	2	emphasis	emphasis	NOUN
ftr-435	616	3	in	in	ADP
ftr-435	616	4	original	original	ADJ
ftr-435	616	5	;	;	PUNCT
ftr-435	616	6	footnote	footnote	NOUN
ftr-435	616	7	omitted	omit	VERB
ftr-435	616	8	]	]	PUNCT
ftr-435	616	9	�	�	PROPN
ftr-435	616	10	judge	judge	PROPN
ftr-435	616	11	swift	swift	PROPN
ftr-435	616	12	also	also	ADV
ftr-435	616	13	was	be	AUX
ftr-435	616	14	concerned	concern	VERB
ftr-435	616	15	with	with	ADP
ftr-435	616	16	the	the	DET
ftr-435	616	17	�	�	PROPN
ftr-435	616	18	the	the	DET
ftr-435	616	19	casual	casual	ADJ
ftr-435	616	20	manner	manner	NOUN
ftr-435	616	21	by	by	ADP
ftr-435	616	22	which	which	PRON
ftr-435	616	23	the	the	DET
ftr-435	616	24	majority	majority	NOUN
ftr-435	616	25	opinion	opinion	NOUN
ftr-435	616	26	bypasses	bypass	VERB
ftr-435	616	27	the	the	DET
ftr-435	616	28	substantiation	substantiation	NOUN
ftr-435	616	29	requirements	requirement	NOUN
ftr-435	616	30	of	of	ADP
ftr-435	616	31	section	section	NOUN
ftr-435	616	32	274(d	274(d	PROPN
ftr-435	616	33	)	)	PUNCT
ftr-435	616	34	.	.	PUNCT
ftr-435	617	1	�	�	PROPN
ftr-435	617	2	a.	a.	PROPN
ftr-435	617	3	and	and	CCONJ
ftr-435	617	4	on	on	ADP
ftr-435	617	5	a	a	DET
ftr-435	617	6	different	different	ADJ
ftr-435	617	7	issue	issue	NOUN
ftr-435	617	8	with	with	ADP
ftr-435	617	9	respect	respect	NOUN
ftr-435	617	10	to	to	ADP
ftr-435	617	11	same	same	ADJ
ftr-435	617	12	items	item	NOUN
ftr-435	617	13	,	,	PUNCT
ftr-435	617	14	united	united	PROPN
ftr-435	617	15	air	air	PROPN
ftr-435	617	16	lines	lines	PROPN
ftr-435	617	17	wins	win	VERB
ftr-435	617	18	in	in	ADP
ftr-435	617	19	the	the	DET
ftr-435	617	20	court	court	NOUN
ftr-435	617	21	of	of	ADP
ftr-435	617	22	claims	claim	NOUN
ftr-435	617	23	on	on	ADP
ftr-435	617	24	a	a	DET
ftr-435	617	25	mutually	mutually	ADV
ftr-435	617	26	inconsistent	inconsistent	ADJ
ftr-435	617	27	theory	theory	NOUN
ftr-435	617	28	.	.	PUNCT
ftr-435	618	1	united	united	PROPN
ftr-435	618	2	air	air	PROPN
ftr-435	618	3	lines	lines	PROPN
ftr-435	618	4	,	,	PUNCT
ftr-435	618	5	inc	inc	PROPN
ftr-435	618	6	.	.	PROPN
ftr-435	618	7	v.	v.	PROPN
ftr-435	618	8	united	united	PROPN
ftr-435	618	9	states	states	PROPN
ftr-435	618	10	,	,	PUNCT
ftr-435	618	11	88	88	NUM
ftr-435	618	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	618	13	5459	5459	NUM
ftr-435	618	14	,	,	PUNCT
ftr-435	618	15	2001	2001	NUM
ftr-435	618	16	-	-	SYM
ftr-435	618	17	2	2	NUM
ftr-435	618	18	u.s.t.c	u.s.t.c	PROPN
ftr-435	618	19	.	.	PROPN
ftr-435	619	1	¶	¶	PROPN
ftr-435	619	2	50,577	50,577	NUM
ftr-435	619	3	(	(	PUNCT
ftr-435	619	4	ct	ct	PROPN
ftr-435	619	5	.	.	PUNCT
ftr-435	619	6	cl	cl	NOUN
ftr-435	619	7	.	.	PUNCT
ftr-435	620	1	8/10/01	8/10/01	NUM
ftr-435	620	2	)	)	PUNCT
ftr-435	620	3	.	.	PUNCT
ftr-435	621	1	the	the	DET
ftr-435	621	2	commissioner	commissioner	NOUN
ftr-435	621	3	simultaneously	simultaneously	ADV
ftr-435	621	4	treated	treat	VERB
ftr-435	621	5	the	the	DET
ftr-435	621	6	payments	payment	NOUN
ftr-435	621	7	in	in	ADP
ftr-435	621	8	ual	ual	PROPN
ftr-435	621	9	corp	corp	PROPN
ftr-435	621	10	.	.	PROPN
ftr-435	621	11	,	,	PUNCT
ftr-435	621	12	supra	supra	PROPN
ftr-435	621	13	,	,	PUNCT
ftr-435	621	14	as	as	ADP
ftr-435	621	15	wages	wage	NOUN
ftr-435	621	16	for	for	ADP
ftr-435	621	17	employment	employment	NOUN
ftr-435	621	18	tax	tax	NOUN
ftr-435	621	19	purposes	purpose	NOUN
ftr-435	621	20	.	.	PUNCT
ftr-435	622	1	the	the	DET
ftr-435	622	2	court	court	NOUN
ftr-435	622	3	of	of	ADP
ftr-435	622	4	federal	federal	ADJ
ftr-435	622	5	claims	claim	NOUN
ftr-435	622	6	held	hold	VERB
ftr-435	622	7	that	that	SCONJ
ftr-435	622	8	the	the	DET
ftr-435	622	9	payments	payment	NOUN
ftr-435	622	10	were	be	AUX
ftr-435	622	11	exempt	exempt	ADJ
ftr-435	622	12	from	from	ADP
ftr-435	622	13	fica	fica	PROPN
ftr-435	622	14	and	and	CCONJ
ftr-435	622	15	withholding	withholding	NOUN
ftr-435	622	16	because	because	SCONJ
ftr-435	622	17	they	they	PRON
ftr-435	622	18	were	be	AUX
ftr-435	622	19	intended	intend	VERB
ftr-435	622	20	to	to	PART
ftr-435	622	21	reimburse	reimburse	VERB
ftr-435	622	22	employees	employee	NOUN
ftr-435	622	23	for	for	ADP
ftr-435	622	24	travel	travel	NOUN
ftr-435	622	25	expenses	expense	NOUN
ftr-435	622	26	and	and	CCONJ
ftr-435	622	27	taxpayer	taxpayer	NOUN
ftr-435	622	28	should	should	AUX
ftr-435	622	29	not	not	PART
ftr-435	622	30	be	be	AUX
ftr-435	622	31	required	require	VERB
ftr-435	622	32	[	[	PUNCT
ftr-435	622	33	under	under	ADP
ftr-435	622	34	reg	reg	NOUN
ftr-435	622	35	.	.	PUNCT
ftr-435	623	1	§	§	PROPN
ftr-435	623	2	§	§	PROPN
ftr-435	623	3	31.3401(a)1(b)(2	31.3401(a)1(b)(2	NUM
ftr-435	623	4	)	)	PUNCT
ftr-435	623	5	and	and	CCONJ
ftr-435	623	6	31.3121(a)-1(h	31.3121(a)-1(h	NUM
ftr-435	623	7	)	)	PUNCT
ftr-435	623	8	]	]	PUNCT
ftr-435	623	9	retroactively	retroactively	ADV
ftr-435	623	10	�	�	VERB
ftr-435	623	11	to	to	PART
ftr-435	623	12	demonstrate	demonstrate	VERB
ftr-435	623	13	objective	objective	ADJ
ftr-435	623	14	proof	proof	NOUN
ftr-435	623	15	�	�	PROPN
ftr-435	623	16	in	in	ADP
ftr-435	623	17	addition	addition	NOUN
ftr-435	623	18	to	to	ADP
ftr-435	623	19	the	the	DET
ftr-435	623	20	union	union	NOUN
ftr-435	623	21	contracts	contract	NOUN
ftr-435	623	22	that	that	PRON
ftr-435	623	23	it	it	PRON
ftr-435	623	24	had	have	VERB
ftr-435	623	25	a	a	DET
ftr-435	623	26	�	�	NOUN
ftr-435	623	27	reasonable	reasonable	ADJ
ftr-435	623	28	belief	belief	NOUN
ftr-435	623	29	�	�	PROPN
ftr-435	623	30	that	that	SCONJ
ftr-435	623	31	the	the	DET
ftr-435	623	32	reimbursements	reimbursement	NOUN
ftr-435	623	33	did	do	AUX
ftr-435	623	34	not	not	PART
ftr-435	623	35	exceed	exceed	VERB
ftr-435	623	36	travel	travel	NOUN
ftr-435	623	37	expenses	expense	NOUN
ftr-435	623	38	.	.	PUNCT
ftr-435	624	1	the	the	DET
ftr-435	624	2	court	court	NOUN
ftr-435	624	3	noted	note	VERB
ftr-435	624	4	that	that	SCONJ
ftr-435	624	5	in	in	ADP
ftr-435	624	6	ual	ual	PROPN
ftr-435	624	7	corp	corp	PROPN
ftr-435	624	8	.	.	PROPN
ftr-435	624	9	,	,	PUNCT
ftr-435	624	10	the	the	DET
ftr-435	624	11	taxpayer	taxpayer	NOUN
ftr-435	624	12	had	have	AUX
ftr-435	624	13	prevailed	prevail	VERB
ftr-435	624	14	in	in	ADP
ftr-435	624	15	deducting	deduct	VERB
ftr-435	624	16	the	the	DET
ftr-435	624	17	entire	entire	ADJ
ftr-435	624	18	amount	amount	NOUN
ftr-435	624	19	of	of	ADP
ftr-435	624	20	the	the	DET
ftr-435	624	21	per	per	ADJ
ftr-435	624	22	diem	diem	NOUN
ftr-435	624	23	as	as	ADP
ftr-435	624	24	compensation	compensation	NOUN
ftr-435	624	25	,	,	PUNCT
ftr-435	624	26	but	but	CCONJ
ftr-435	624	27	that	that	PRON
ftr-435	624	28	did	do	AUX
ftr-435	624	29	not	not	PART
ftr-435	624	30	affect	affect	VERB
ftr-435	624	31	its	its	PRON
ftr-435	624	32	reasoning	reasoning	NOUN
ftr-435	624	33	;	;	PUNCT
ftr-435	624	34	it	it	PRON
ftr-435	624	35	stated	state	VERB
ftr-435	624	36	that	that	SCONJ
ftr-435	624	37	united	united	PROPN
ftr-435	624	38	�	�	PROPN
ftr-435	624	39	in	in	ADP
ftr-435	624	40	the	the	DET
ftr-435	624	41	first	first	ADJ
ftr-435	624	42	instance	instance	NOUN
ftr-435	624	43	,	,	PUNCT
ftr-435	624	44	will	will	AUX
ftr-435	624	45	elect	elect	VERB
ftr-435	624	46	its	its	PRON
ftr-435	624	47	preferred	preferred	ADJ
ftr-435	624	48	treatment	treatment	NOUN
ftr-435	624	49	of	of	ADP
ftr-435	624	50	the	the	DET
ftr-435	624	51	reimbursements	reimbursement	NOUN
ftr-435	624	52	.	.	PUNCT
ftr-435	625	1	�	�	PROPN
ftr-435	625	2	5	5	NUM
ftr-435	625	3	.	.	PUNCT
ftr-435	626	1	the	the	DET
ftr-435	626	2	irs	irs	PROPN
ftr-435	626	3	never	never	ADV
ftr-435	626	4	seems	seem	VERB
ftr-435	626	5	able	able	ADJ
ftr-435	626	6	to	to	PART
ftr-435	626	7	catch	catch	VERB
ftr-435	626	8	up	up	ADP
ftr-435	626	9	with	with	ADP
ftr-435	626	10	the	the	DET
ftr-435	626	11	movements	movement	NOUN
ftr-435	626	12	in	in	ADP
ftr-435	626	13	the	the	DET
ftr-435	626	14	price	price	NOUN
ftr-435	626	15	of	of	ADP
ftr-435	626	16	gasoline	gasoline	NOUN
ftr-435	626	17	.	.	PUNCT
ftr-435	627	1	rev	rev	PROPN
ftr-435	627	2	.	.	PROPN
ftr-435	627	3	proc	proc	PROPN
ftr-435	627	4	.	.	PUNCT
ftr-435	628	1	2001	2001	NUM
ftr-435	628	2	-	-	SYM
ftr-435	628	3	54	54	NUM
ftr-435	628	4	,	,	PUNCT
ftr-435	628	5	2001	2001	NUM
ftr-435	628	6	-	-	SYM
ftr-435	628	7	48	48	NUM
ftr-435	628	8	i.r.b	i.r.b	NOUN
ftr-435	628	9	.	.	PUNCT
ftr-435	629	1	530	530	NUM
ftr-435	629	2	(	(	PUNCT
ftr-435	629	3	11/7/01	11/7/01	NUM
ftr-435	629	4	)	)	PUNCT
ftr-435	629	5	,	,	PUNCT
ftr-435	629	6	updating	update	VERB
ftr-435	629	7	rev	rev	PROPN
ftr-435	629	8	.	.	PROPN
ftr-435	629	9	proc	proc	PROPN
ftr-435	629	10	.	.	PUNCT
ftr-435	630	1	2000	2000	NUM
ftr-435	630	2	-	-	SYM
ftr-435	630	3	48	48	NUM
ftr-435	630	4	,	,	PUNCT
ftr-435	630	5	2000	2000	NUM
ftr-435	630	6	-	-	SYM
ftr-435	630	7	49	49	NUM
ftr-435	630	8	i.r.b	i.r.b	NOUN
ftr-435	630	9	.	.	PUNCT
ftr-435	631	1	570	570	X
ftr-435	631	2	.	.	PUNCT
ftr-435	632	1	the	the	DET
ftr-435	632	2	optional	optional	ADJ
ftr-435	632	3	standard	standard	ADJ
ftr-435	632	4	mileage	mileage	NOUN
ftr-435	632	5	rate	rate	NOUN
ftr-435	632	6	for	for	ADP
ftr-435	632	7	business	business	NOUN
ftr-435	632	8	use	use	NOUN
ftr-435	632	9	of	of	ADP
ftr-435	632	10	automobiles	automobile	NOUN
ftr-435	632	11	will	will	AUX
ftr-435	632	12	increase	increase	VERB
ftr-435	632	13	on	on	ADP
ftr-435	632	14	1/1/02	1/1/02	NUM
ftr-435	632	15	from	from	ADP
ftr-435	632	16	34.5	34.5	NUM
ftr-435	632	17	cents	cent	NOUN
ftr-435	632	18	per	per	ADP
ftr-435	632	19	mile	mile	NOUN
ftr-435	632	20	to	to	ADP
ftr-435	632	21	36.5	36.5	NUM
ftr-435	632	22	cents	cent	NOUN
ftr-435	632	23	per	per	ADP
ftr-435	632	24	mile	mile	NOUN
ftr-435	632	25	,	,	PUNCT
ftr-435	632	26	the	the	DET
ftr-435	632	27	mileage	mileage	NOUN
ftr-435	632	28	rate	rate	NOUN
ftr-435	632	29	for	for	ADP
ftr-435	632	30	medical	medical	ADJ
ftr-435	632	31	and	and	CCONJ
ftr-435	632	32	moving	moving	NOUN
ftr-435	632	33	will	will	AUX
ftr-435	632	34	increase	increase	VERB
ftr-435	632	35	from	from	ADP
ftr-435	632	36	12	12	NUM
ftr-435	632	37	cents	cent	NOUN
ftr-435	632	38	per	per	ADP
ftr-435	632	39	mile	mile	NOUN
ftr-435	632	40	to	to	ADP
ftr-435	632	41	13	13	NUM
ftr-435	632	42	cents	cent	NOUN
ftr-435	632	43	per	per	ADP
ftr-435	632	44	mile	mile	NOUN
ftr-435	632	45	,	,	PUNCT
ftr-435	632	46	and	and	CCONJ
ftr-435	632	47	the	the	DET
ftr-435	632	48	mileage	mileage	NOUN
ftr-435	632	49	rate	rate	NOUN
ftr-435	632	50	for	for	ADP
ftr-435	632	51	giving	give	VERB
ftr-435	632	52	services	service	NOUN
ftr-435	632	53	to	to	ADP
ftr-435	632	54	a	a	DET
ftr-435	632	55	charitable	charitable	ADJ
ftr-435	632	56	organization	organization	NOUN
ftr-435	632	57	will	will	AUX
ftr-435	632	58	remain	remain	VERB
ftr-435	632	59	at	at	ADP
ftr-435	632	60	14	14	NUM
ftr-435	632	61	cents	cent	NOUN
ftr-435	632	62	per	per	ADP
ftr-435	632	63	mile	mile	NOUN
ftr-435	632	64	.	.	PUNCT
ftr-435	633	1	e.	e.	PROPN
ftr-435	633	2	depreciation	depreciation	PROPN
ftr-435	633	3	&	&	CCONJ
ftr-435	633	4	amortization	amortization	PROPN
ftr-435	633	5	1	1	NUM
ftr-435	633	6	.	.	PUNCT
ftr-435	634	1	patton	patton	PROPN
ftr-435	634	2	v.	v.	PROPN
ftr-435	634	3	commissioner	commissioner	PROPN
ftr-435	634	4	,	,	PUNCT
ftr-435	634	5	116	116	NUM
ftr-435	634	6	t.c	t.c	PROPN
ftr-435	634	7	.	.	PROPN
ftr-435	634	8	206	206	NUM
ftr-435	634	9	(	(	PUNCT
ftr-435	634	10	4/13/01	4/13/01	NUM
ftr-435	634	11	)	)	PUNCT
ftr-435	634	12	.	.	PUNCT
ftr-435	635	1	a	a	DET
ftr-435	635	2	§	§	PROPN
ftr-435	635	3	179	179	NUM
ftr-435	635	4	election	election	NOUN
ftr-435	635	5	to	to	PART
ftr-435	635	6	expense	expense	VERB
ftr-435	635	7	otherwise	otherwise	ADV
ftr-435	635	8	depreciable	depreciable	ADJ
ftr-435	635	9	assets	asset	NOUN
ftr-435	635	10	must	must	AUX
ftr-435	635	11	be	be	AUX
ftr-435	635	12	made	make	VERB
ftr-435	635	13	on	on	ADP
ftr-435	635	14	the	the	DET
ftr-435	635	15	taxpayer	taxpayer	PROPN
ftr-435	635	16	�	�	PROPN
ftr-435	635	17	s	s	PART
ftr-435	635	18	first	first	ADJ
ftr-435	635	19	return	return	NOUN
ftr-435	635	20	for	for	ADP
ftr-435	635	21	the	the	DET
ftr-435	635	22	year	year	NOUN
ftr-435	635	23	or	or	CCONJ
ftr-435	635	24	on	on	ADP
ftr-435	635	25	a	a	DET
ftr-435	635	26	timely	timely	ADV
ftr-435	635	27	amended	amend	VERB
ftr-435	635	28	return	return	NOUN
ftr-435	635	29	[	[	AUX
ftr-435	635	30	see	see	VERB
ftr-435	635	31	reg	reg	NOUN
ftr-435	635	32	.	.	PUNCT
ftr-435	636	1	§	§	PROPN
ftr-435	636	2	1.179	1.179	NUM
ftr-435	636	3	-	-	PUNCT
ftr-435	636	4	5(a	5(a	NUM
ftr-435	636	5	)	)	PUNCT
ftr-435	636	6	]	]	PUNCT
ftr-435	636	7	,	,	PUNCT
ftr-435	636	8	and	and	CCONJ
ftr-435	636	9	can	can	AUX
ftr-435	636	10	not	not	PART
ftr-435	636	11	be	be	AUX
ftr-435	636	12	modified	modify	VERB
ftr-435	636	13	without	without	ADP
ftr-435	636	14	the	the	DET
ftr-435	636	15	commissioner	commissioner	NOUN
ftr-435	636	16	�	�	PROPN
ftr-435	636	17	s	s	PART
ftr-435	636	18	consent	consent	NOUN
ftr-435	636	19	.	.	PUNCT
ftr-435	637	1	the	the	DET
ftr-435	637	2	commissioner	commissioner	NOUN
ftr-435	637	3	did	do	AUX
ftr-435	637	4	not	not	PART
ftr-435	637	5	unreasonably	unreasonably	ADV
ftr-435	637	6	withhold	withhold	VERB
ftr-435	637	7	consent	consent	NOUN
ftr-435	637	8	to	to	PART
ftr-435	637	9	modify	modify	VERB
ftr-435	637	10	the	the	DET
ftr-435	637	11	original	original	ADJ
ftr-435	637	12	election	election	NOUN
ftr-435	637	13	[	[	X
ftr-435	637	14	to	to	PART
ftr-435	637	15	expense	expense	VERB
ftr-435	637	16	a	a	DET
ftr-435	637	17	single	single	ADJ
ftr-435	637	18	$	$	SYM
ftr-435	637	19	4,100	4,100	NUM
ftr-435	637	20	asset	asset	NOUN
ftr-435	637	21	]	]	PUNCT
ftr-435	637	22	to	to	PART
ftr-435	637	23	apply	apply	VERB
ftr-435	637	24	to	to	ADP
ftr-435	637	25	other	other	ADJ
ftr-435	637	26	capital	capital	NOUN
ftr-435	637	27	expenditures	expenditure	NOUN
ftr-435	637	28	that	that	PRON
ftr-435	637	29	were	be	AUX
ftr-435	637	30	654	654	NUM
ftr-435	637	31	florida	florida	PROPN
ftr-435	637	32	tax	tax	NOUN
ftr-435	637	33	review	review	NOUN
ftr-435	637	34	[	[	X
ftr-435	637	35	vol.5	vol.5	ADV
ftr-435	637	36	:	:	PUNCT
ftr-435	637	37	si	si	X
ftr-435	637	38	reclassified	reclassify	VERB
ftr-435	637	39	as	as	ADP
ftr-435	637	40	such	such	ADJ
ftr-435	637	41	on	on	ADP
ftr-435	637	42	audit	audit	NOUN
ftr-435	637	43	after	after	SCONJ
ftr-435	637	44	taxpayer	taxpayer	NOUN
ftr-435	637	45	deducted	deduct	VERB
ftr-435	637	46	them	they	PRON
ftr-435	637	47	as	as	ADP
ftr-435	637	48	�	�	NOUN
ftr-435	637	49	supplies	supply	NOUN
ftr-435	637	50	.	.	PUNCT
ftr-435	638	1	�	�	PROPN
ftr-435	639	1	[	[	X
ftr-435	639	2	it	it	PRON
ftr-435	639	3	�	�	NOUN
ftr-435	639	4	s	s	PART
ftr-435	639	5	also	also	ADV
ftr-435	639	6	worth	worth	ADJ
ftr-435	639	7	noting	note	VERB
ftr-435	639	8	that	that	SCONJ
ftr-435	639	9	although	although	SCONJ
ftr-435	639	10	taxpayer	taxpayer	NOUN
ftr-435	639	11	originally	originally	ADV
ftr-435	639	12	reported	report	VERB
ftr-435	639	13	a	a	DET
ftr-435	639	14	loss	loss	NOUN
ftr-435	639	15	of	of	ADP
ftr-435	639	16	$	$	SYM
ftr-435	639	17	38,826	38,826	NUM
ftr-435	639	18	for	for	ADP
ftr-435	639	19	the	the	DET
ftr-435	639	20	year	year	NOUN
ftr-435	639	21	,	,	PUNCT
ftr-435	639	22	a	a	DET
ftr-435	639	23	bank	bank	NOUN
ftr-435	639	24	deposit	deposit	NOUN
ftr-435	639	25	method	method	NOUN
ftr-435	639	26	audit	audit	NOUN
ftr-435	639	27	turned	turn	VERB
ftr-435	639	28	up	up	ADP
ftr-435	639	29	$	$	SYM
ftr-435	639	30	135,638	135,638	NUM
ftr-435	639	31	of	of	ADP
ftr-435	639	32	unreported	unreported	ADJ
ftr-435	639	33	gross	gross	ADJ
ftr-435	639	34	receipts	receipt	NOUN
ftr-435	639	35	in	in	ADP
ftr-435	639	36	addition	addition	NOUN
ftr-435	639	37	to	to	ADP
ftr-435	639	38	the	the	DET
ftr-435	639	39	erroneous	erroneous	ADJ
ftr-435	639	40	deduction	deduction	NOUN
ftr-435	639	41	.	.	PUNCT
ftr-435	639	42	]	]	X
ftr-435	639	43	2	2	X
ftr-435	639	44	.	.	X
ftr-435	639	45	section	section	NOUN
ftr-435	639	46	197	197	NUM
ftr-435	639	47	amortization	amortization	NOUN
ftr-435	639	48	applies	apply	VERB
ftr-435	639	49	to	to	ADP
ftr-435	639	50	noncompete	noncompete	NOUN
ftr-435	639	51	agreements	agreement	NOUN
ftr-435	639	52	ancillary	ancillary	ADJ
ftr-435	639	53	to	to	ADP
ftr-435	639	54	stock	stock	NOUN
ftr-435	639	55	redemptions	redemption	NOUN
ftr-435	639	56	.	.	PUNCT
ftr-435	640	1	frontier	frontier	PROPN
ftr-435	640	2	chevrolet	chevrolet	PROPN
ftr-435	640	3	co.	co.	PROPN
ftr-435	640	4	v.	v.	PROPN
ftr-435	640	5	commissioner	commissioner	PROPN
ftr-435	640	6	,	,	PUNCT
ftr-435	640	7	116	116	NUM
ftr-435	640	8	t.c	t.c	PROPN
ftr-435	640	9	.	.	PROPN
ftr-435	640	10	289	289	NUM
ftr-435	640	11	(	(	PUNCT
ftr-435	640	12	5/15/01	5/15/01	NUM
ftr-435	640	13	)	)	PUNCT
ftr-435	640	14	.	.	PUNCT
ftr-435	641	1	the	the	DET
ftr-435	641	2	tax	tax	NOUN
ftr-435	641	3	court	court	NOUN
ftr-435	641	4	(	(	PUNCT
ftr-435	641	5	judge	judge	PROPN
ftr-435	641	6	ruwe	ruwe	PROPN
ftr-435	641	7	)	)	PUNCT
ftr-435	641	8	held	hold	VERB
ftr-435	641	9	that	that	SCONJ
ftr-435	641	10	§	§	PROPN
ftr-435	641	11	197	197	NUM
ftr-435	641	12	applied	apply	VERB
ftr-435	641	13	to	to	ADP
ftr-435	641	14	a	a	DET
ftr-435	641	15	covenant	covenant	NOUN
ftr-435	641	16	not	not	PART
ftr-435	641	17	to	to	PART
ftr-435	641	18	compete	compete	VERB
ftr-435	641	19	entered	enter	VERB
ftr-435	641	20	into	into	ADP
ftr-435	641	21	when	when	SCONJ
ftr-435	641	22	a	a	DET
ftr-435	641	23	corporation	corporation	NOUN
ftr-435	641	24	redeemed	redeem	VERB
ftr-435	641	25	the	the	DET
ftr-435	641	26	stock	stock	NOUN
ftr-435	641	27	of	of	ADP
ftr-435	641	28	its	its	PRON
ftr-435	641	29	75	75	NUM
ftr-435	641	30	-	-	PUNCT
ftr-435	641	31	percent	percent	NOUN
ftr-435	641	32	owner	owner	NOUN
ftr-435	641	33	.	.	PUNCT
ftr-435	642	1	the	the	DET
ftr-435	642	2	covenant	covenant	NOUN
ftr-435	642	3	not	not	PART
ftr-435	642	4	to	to	PART
ftr-435	642	5	compete	compete	VERB
ftr-435	642	6	had	have	VERB
ftr-435	642	7	to	to	PART
ftr-435	642	8	be	be	AUX
ftr-435	642	9	amortized	amortize	VERB
ftr-435	642	10	over	over	ADP
ftr-435	642	11	15	15	NUM
ftr-435	642	12	years	year	NOUN
ftr-435	642	13	under	under	ADP
ftr-435	642	14	§	§	PROPN
ftr-435	642	15	197	197	NUM
ftr-435	642	16	,	,	PUNCT
ftr-435	642	17	even	even	ADV
ftr-435	642	18	through	through	ADP
ftr-435	642	19	it	it	PRON
ftr-435	642	20	was	be	AUX
ftr-435	642	21	for	for	ADP
ftr-435	642	22	only	only	ADV
ftr-435	642	23	a	a	DET
ftr-435	642	24	5	5	NUM
ftr-435	642	25	-	-	PUNCT
ftr-435	642	26	year	year	NOUN
ftr-435	642	27	term	term	NOUN
ftr-435	642	28	because	because	SCONJ
ftr-435	642	29	the	the	DET
ftr-435	642	30	redemption	redemption	NOUN
ftr-435	642	31	constituted	constitute	VERB
ftr-435	642	32	the	the	DET
ftr-435	642	33	acquisition	acquisition	NOUN
ftr-435	642	34	of	of	ADP
ftr-435	642	35	an	an	DET
ftr-435	642	36	interest	interest	NOUN
ftr-435	642	37	in	in	ADP
ftr-435	642	38	a	a	DET
ftr-435	642	39	trade	trade	NOUN
ftr-435	642	40	or	or	CCONJ
ftr-435	642	41	business	business	NOUN
ftr-435	642	42	.	.	PUNCT
ftr-435	643	1	[	[	X
ftr-435	643	2	the	the	DET
ftr-435	643	3	holding	holding	NOUN
ftr-435	643	4	is	be	AUX
ftr-435	643	5	consistent	consistent	ADJ
ftr-435	643	6	with	with	ADP
ftr-435	643	7	reg	reg	NOUN
ftr-435	643	8	.	.	PUNCT
ftr-435	644	1	§	§	PROPN
ftr-435	644	2	1.197	1.197	NUM
ftr-435	644	3	-	-	NUM
ftr-435	644	4	2(b)(9	2(b)(9	NUM
ftr-435	644	5	)	)	PUNCT
ftr-435	644	6	,	,	PUNCT
ftr-435	644	7	which	which	PRON
ftr-435	644	8	was	be	AUX
ftr-435	644	9	not	not	PART
ftr-435	644	10	applicable	applicable	ADJ
ftr-435	644	11	because	because	SCONJ
ftr-435	644	12	the	the	DET
ftr-435	644	13	case	case	NOUN
ftr-435	644	14	arose	arise	VERB
ftr-435	644	15	prior	prior	ADV
ftr-435	644	16	to	to	ADP
ftr-435	644	17	its	its	PRON
ftr-435	644	18	effective	effective	ADJ
ftr-435	644	19	date	date	NOUN
ftr-435	644	20	.	.	PUNCT
ftr-435	644	21	]	]	X
ftr-435	645	1	3	3	X
ftr-435	645	2	.	.	X
ftr-435	645	3	what	what	PRON
ftr-435	645	4	would	would	AUX
ftr-435	645	5	groucho	groucho	PROPN
ftr-435	645	6	marx	marx	PROPN
ftr-435	645	7	say	say	VERB
ftr-435	645	8	?	?	PUNCT
ftr-435	646	1	important	important	ADJ
ftr-435	646	2	guidance	guidance	NOUN
ftr-435	646	3	on	on	ADP
ftr-435	646	4	depreciation	depreciation	NOUN
ftr-435	646	5	for	for	ADP
ftr-435	646	6	the	the	DET
ftr-435	646	7	country	country	NOUN
ftr-435	646	8	club	club	NOUN
ftr-435	646	9	set	set	NOUN
ftr-435	646	10	.	.	PUNCT
ftr-435	647	1	rev	rev	PROPN
ftr-435	647	2	.	.	PROPN
ftr-435	648	1	rul	rul	PROPN
ftr-435	648	2	.	.	PUNCT
ftr-435	648	3	2001	2001	NUM
ftr-435	648	4	-	-	SYM
ftr-435	648	5	60	60	NUM
ftr-435	648	6	,	,	PUNCT
ftr-435	648	7	2001	2001	NUM
ftr-435	648	8	-	-	SYM
ftr-435	648	9	51	51	NUM
ftr-435	648	10	i.r.b	i.r.b	NOUN
ftr-435	648	11	.	.	PUNCT
ftr-435	649	1	587	587	NUM
ftr-435	649	2	(	(	PUNCT
ftr-435	649	3	11/29/01	11/29/01	NUM
ftr-435	649	4	)	)	PUNCT
ftr-435	649	5	.	.	PUNCT
ftr-435	650	1	this	this	DET
ftr-435	650	2	revenue	revenue	NOUN
ftr-435	650	3	ruling	ruling	NOUN
ftr-435	650	4	provides	provide	VERB
ftr-435	650	5	guidance	guidance	NOUN
ftr-435	650	6	clarifying	clarify	VERB
ftr-435	650	7	what	what	PRON
ftr-435	650	8	golf	golf	NOUN
ftr-435	650	9	course	course	NOUN
ftr-435	650	10	land	land	NOUN
ftr-435	650	11	preparation	preparation	NOUN
ftr-435	650	12	costs	cost	NOUN
ftr-435	650	13	can	can	AUX
ftr-435	650	14	be	be	AUX
ftr-435	650	15	depreciated	depreciate	VERB
ftr-435	650	16	.	.	PUNCT
ftr-435	651	1	land	land	NOUN
ftr-435	651	2	preparation	preparation	NOUN
ftr-435	651	3	undertaken	undertake	VERB
ftr-435	651	4	in	in	ADP
ftr-435	651	5	the	the	DET
ftr-435	651	6	original	original	ADJ
ftr-435	651	7	construction	construction	NOUN
ftr-435	651	8	or	or	CCONJ
ftr-435	651	9	reconstruction	reconstruction	NOUN
ftr-435	651	10	of	of	ADP
ftr-435	651	11	push	push	NOUN
ftr-435	651	12	-	-	PUNCT
ftr-435	651	13	up	up	NOUN
ftr-435	651	14	or	or	CCONJ
ftr-435	651	15	natural	natural	ADJ
ftr-435	651	16	soil	soil	NOUN
ftr-435	651	17	greens	green	NOUN
ftr-435	651	18	is	be	AUX
ftr-435	651	19	inextricably	inextricably	ADV
ftr-435	651	20	associated	associate	VERB
ftr-435	651	21	with	with	ADP
ftr-435	651	22	the	the	DET
ftr-435	651	23	land	land	NOUN
ftr-435	651	24	and	and	CCONJ
ftr-435	651	25	,	,	PUNCT
ftr-435	651	26	therefore	therefore	ADV
ftr-435	651	27	,	,	PUNCT
ftr-435	651	28	the	the	DET
ftr-435	651	29	costs	cost	NOUN
ftr-435	651	30	attributable	attributable	ADJ
ftr-435	651	31	to	to	ADP
ftr-435	651	32	that	that	DET
ftr-435	651	33	land	land	NOUN
ftr-435	651	34	preparation	preparation	NOUN
ftr-435	651	35	are	be	AUX
ftr-435	651	36	not	not	PART
ftr-435	651	37	depreciable	depreciable	ADJ
ftr-435	651	38	.	.	PUNCT
ftr-435	652	1	however	however	ADV
ftr-435	652	2	,	,	PUNCT
ftr-435	652	3	the	the	DET
ftr-435	652	4	costs	cost	NOUN
ftr-435	652	5	of	of	ADP
ftr-435	652	6	land	land	NOUN
ftr-435	652	7	preparation	preparation	NOUN
ftr-435	652	8	of	of	ADP
ftr-435	652	9	modern	modern	ADJ
ftr-435	652	10	greens	green	NOUN
ftr-435	652	11	that	that	PRON
ftr-435	652	12	are	be	AUX
ftr-435	652	13	closely	closely	ADV
ftr-435	652	14	associated	associate	VERB
ftr-435	652	15	with	with	ADP
ftr-435	652	16	depreciable	depreciable	ADJ
ftr-435	652	17	assets	asset	NOUN
ftr-435	652	18	,	,	PUNCT
ftr-435	652	19	such	such	ADJ
ftr-435	652	20	as	as	ADP
ftr-435	652	21	a	a	DET
ftr-435	652	22	network	network	NOUN
ftr-435	652	23	of	of	ADP
ftr-435	652	24	underground	underground	ADJ
ftr-435	652	25	drainage	drainage	NOUN
ftr-435	652	26	tiles	tile	NOUN
ftr-435	652	27	or	or	CCONJ
ftr-435	652	28	pipes	pipe	NOUN
ftr-435	652	29	,	,	PUNCT
ftr-435	652	30	that	that	SCONJ
ftr-435	652	31	the	the	DET
ftr-435	652	32	land	land	NOUN
ftr-435	652	33	preparation	preparation	NOUN
ftr-435	652	34	will	will	AUX
ftr-435	652	35	be	be	AUX
ftr-435	652	36	retired	retire	VERB
ftr-435	652	37	,	,	PUNCT
ftr-435	652	38	abandoned	abandon	VERB
ftr-435	652	39	,	,	PUNCT
ftr-435	652	40	or	or	CCONJ
ftr-435	652	41	replaced	replace	VERB
ftr-435	652	42	contemporaneously	contemporaneously	ADV
ftr-435	652	43	with	with	ADP
ftr-435	652	44	those	those	DET
ftr-435	652	45	depreciable	depreciable	ADJ
ftr-435	652	46	assets	asset	NOUN
ftr-435	652	47	are	be	AUX
ftr-435	652	48	to	to	PART
ftr-435	652	49	be	be	AUX
ftr-435	652	50	capitalized	capitalize	VERB
ftr-435	652	51	and	and	CCONJ
ftr-435	652	52	depreciated	depreciate	VERB
ftr-435	652	53	over	over	ADP
ftr-435	652	54	the	the	DET
ftr-435	652	55	recovery	recovery	NOUN
ftr-435	652	56	period	period	NOUN
ftr-435	652	57	of	of	ADP
ftr-435	652	58	the	the	DET
ftr-435	652	59	depreciable	depreciable	ADJ
ftr-435	652	60	assets	asset	NOUN
ftr-435	652	61	with	with	ADP
ftr-435	652	62	which	which	PRON
ftr-435	652	63	the	the	DET
ftr-435	652	64	land	land	NOUN
ftr-435	652	65	preparation	preparation	NOUN
ftr-435	652	66	is	be	AUX
ftr-435	652	67	associated	associate	VERB
ftr-435	652	68	.	.	PUNCT
ftr-435	653	1	f.	f.	PROPN
ftr-435	653	2	credits	credit	VERB
ftr-435	653	3	1	1	NUM
ftr-435	653	4	.	.	PUNCT
ftr-435	654	1	the	the	DET
ftr-435	654	2	peripatetic	peripatetic	ADJ
ftr-435	654	3	research	research	NOUN
ftr-435	654	4	credit	credit	NOUN
ftr-435	654	5	regulations	regulation	NOUN
ftr-435	654	6	.	.	PUNCT
ftr-435	655	1	a.	a.	NOUN
ftr-435	656	1	the	the	DET
ftr-435	656	2	final	final	ADJ
ftr-435	656	3	research	research	NOUN
ftr-435	656	4	credit	credit	NOUN
ftr-435	656	5	regulations	regulation	NOUN
ftr-435	656	6	that	that	PRON
ftr-435	656	7	weren	weren	PROPN
ftr-435	656	8	�	�	PROPN
ftr-435	656	9	t.	t.	PROPN
ftr-435	656	10	in	in	ADP
ftr-435	656	11	t.d	t.d	PROPN
ftr-435	656	12	.	.	PROPN
ftr-435	656	13	8930	8930	NUM
ftr-435	656	14	,	,	PUNCT
ftr-435	656	15	credit	credit	NOUN
ftr-435	656	16	for	for	ADP
ftr-435	656	17	increasing	increase	VERB
ftr-435	656	18	research	research	NOUN
ftr-435	656	19	activities	activity	NOUN
ftr-435	656	20	,	,	PUNCT
ftr-435	656	21	66	66	NUM
ftr-435	656	22	f.r	f.r	NOUN
ftr-435	656	23	.	.	NOUN
ftr-435	656	24	280	280	NUM
ftr-435	656	25	(	(	PUNCT
ftr-435	656	26	1/3/01	1/3/01	NUM
ftr-435	656	27	)	)	PUNCT
ftr-435	656	28	,	,	PUNCT
ftr-435	656	29	the	the	DET
ftr-435	656	30	irs	irs	PROPN
ftr-435	656	31	promulgated	promulgate	VERB
ftr-435	656	32	final	final	ADJ
ftr-435	656	33	regulations	regulation	NOUN
ftr-435	656	34	relating	relate	VERB
ftr-435	656	35	to	to	ADP
ftr-435	656	36	the	the	DET
ftr-435	656	37	computation	computation	NOUN
ftr-435	656	38	of	of	ADP
ftr-435	656	39	the	the	DET
ftr-435	656	40	credit	credit	NOUN
ftr-435	656	41	under	under	ADP
ftr-435	656	42	§	§	PROPN
ftr-435	656	43	41(c	41(c	NUM
ftr-435	656	44	)	)	PUNCT
ftr-435	656	45	and	and	CCONJ
ftr-435	656	46	the	the	DET
ftr-435	656	47	definition	definition	NOUN
ftr-435	656	48	of	of	ADP
ftr-435	656	49	qualified	qualified	ADJ
ftr-435	656	50	research	research	NOUN
ftr-435	656	51	under	under	ADP
ftr-435	656	52	§	§	PROPN
ftr-435	656	53	41(d	41(d	NUM
ftr-435	656	54	)	)	PUNCT
ftr-435	656	55	.	.	PUNCT
ftr-435	657	1	the	the	DET
ftr-435	657	2	final	final	ADJ
ftr-435	657	3	regulations	regulation	NOUN
ftr-435	657	4	immediately	immediately	ADV
ftr-435	657	5	came	come	VERB
ftr-435	657	6	under	under	ADP
ftr-435	657	7	withering	withering	ADJ
ftr-435	657	8	criticism	criticism	NOUN
ftr-435	657	9	from	from	ADP
ftr-435	657	10	the	the	DET
ftr-435	657	11	business	business	NOUN
ftr-435	657	12	sector	sector	NOUN
ftr-435	657	13	,	,	PUNCT
ftr-435	657	14	and	and	CCONJ
ftr-435	657	15	,	,	PUNCT
ftr-435	657	16	in	in	ADP
ftr-435	657	17	an	an	DET
ftr-435	657	18	unusual	unusual	ADJ
ftr-435	657	19	move	move	NOUN
ftr-435	657	20	,	,	PUNCT
ftr-435	657	21	in	in	ADP
ftr-435	657	22	notice	notice	NOUN
ftr-435	657	23	2001	2001	NUM
ftr-435	657	24	-	-	SYM
ftr-435	657	25	19	19	NUM
ftr-435	657	26	,	,	PUNCT
ftr-435	657	27	2001	2001	NUM
ftr-435	657	28	-	-	SYM
ftr-435	657	29	10	10	NUM
ftr-435	657	30	i.r.b	i.r.b	NOUN
ftr-435	657	31	.	.	PUNCT
ftr-435	658	1	784	784	NUM
ftr-435	658	2	(	(	PUNCT
ftr-435	658	3	2/1/01	2/1/01	NUM
ftr-435	658	4	)	)	PUNCT
ftr-435	658	5	,	,	PUNCT
ftr-435	658	6	the	the	DET
ftr-435	658	7	treasury	treasury	NOUN
ftr-435	658	8	(	(	PUNCT
ftr-435	658	9	secretary	secretary	PROPN
ftr-435	658	10	o	o	PROPN
ftr-435	658	11	�	�	PROPN
ftr-435	658	12	neill	neill	PROPN
ftr-435	658	13	,	,	PUNCT
ftr-435	658	14	himself	himself	PRON
ftr-435	658	15	,	,	PUNCT
ftr-435	658	16	actually	actually	ADV
ftr-435	658	17	)	)	PUNCT
ftr-435	658	18	announced	announce	VERB
ftr-435	658	19	that	that	SCONJ
ftr-435	658	20	it	it	PRON
ftr-435	658	21	will	will	AUX
ftr-435	658	22	review	review	VERB
ftr-435	658	23	the	the	DET
ftr-435	658	24	�	�	PROPN
ftr-435	658	25	final	final	ADJ
ftr-435	658	26	�	�	PROPN
ftr-435	658	27	regulations	regulation	NOUN
ftr-435	658	28	by	by	ADP
ftr-435	658	29	reconsidering	reconsider	VERB
ftr-435	658	30	the	the	DET
ftr-435	658	31	comments	comment	NOUN
ftr-435	658	32	submitted	submit	VERB
ftr-435	658	33	and	and	CCONJ
ftr-435	658	34	requesting	request	VERB
ftr-435	658	35	additional	additional	ADJ
ftr-435	658	36	comments	comment	NOUN
ftr-435	658	37	on	on	ADP
ftr-435	658	38	the	the	DET
ftr-435	658	39	regulations	regulation	NOUN
ftr-435	658	40	to	to	PART
ftr-435	658	41	be	be	AUX
ftr-435	658	42	received	receive	VERB
ftr-435	658	43	by	by	ADP
ftr-435	658	44	4/2/01	4/2/01	PROPN
ftr-435	658	45	.	.	PUNCT
ftr-435	659	1	any	any	DET
ftr-435	659	2	additional	additional	ADJ
ftr-435	659	3	changes	change	NOUN
ftr-435	659	4	to	to	ADP
ftr-435	659	5	the	the	DET
ftr-435	659	6	regulations	regulation	NOUN
ftr-435	659	7	will	will	AUX
ftr-435	659	8	be	be	AUX
ftr-435	659	9	made	make	VERB
ftr-435	659	10	in	in	ADP
ftr-435	659	11	proposed	propose	VERB
ftr-435	659	12	form	form	NOUN
ftr-435	659	13	.	.	PUNCT
ftr-435	660	1	the	the	DET
ftr-435	660	2	2002	2002	NUM
ftr-435	660	3	]	]	PUNCT
ftr-435	660	4	recent	recent	ADJ
ftr-435	660	5	developments	development	NOUN
ftr-435	660	6	in	in	ADP
ftr-435	660	7	federal	federal	ADJ
ftr-435	660	8	income	income	NOUN
ftr-435	660	9	taxation	taxation	NOUN
ftr-435	660	10	655	655	NUM
ftr-435	660	11	7	7	NUM
ftr-435	660	12	.	.	PUNCT
ftr-435	661	1	a	a	DET
ftr-435	661	2	discovery	discovery	NOUN
ftr-435	661	3	requirement	requirement	NOUN
ftr-435	661	4	was	be	AUX
ftr-435	661	5	applied	apply	VERB
ftr-435	661	6	in	in	ADP
ftr-435	661	7	united	united	PROPN
ftr-435	661	8	stationers	stationers	PROPN
ftr-435	661	9	,	,	PUNCT
ftr-435	661	10	inc	inc	PROPN
ftr-435	661	11	.	.	PROPN
ftr-435	662	1	v.	v.	PROPN
ftr-435	662	2	united	united	PROPN
ftr-435	662	3	states	states	PROPN
ftr-435	662	4	,	,	PUNCT
ftr-435	662	5	163	163	NUM
ftr-435	662	6	f.3d	f.3d	NUM
ftr-435	662	7	440	440	NUM
ftr-435	662	8	(	(	PUNCT
ftr-435	662	9	7th	7th	ADJ
ftr-435	662	10	cir	cir	NOUN
ftr-435	662	11	.	.	PUNCT
ftr-435	662	12	1998	1998	NUM
ftr-435	662	13	)	)	PUNCT
ftr-435	663	1	,	,	PUNCT
ftr-435	663	2	cert	cert	PROPN
ftr-435	663	3	.	.	PUNCT
ftr-435	663	4	denied	deny	VERB
ftr-435	663	5	,	,	PUNCT
ftr-435	663	6	119	119	NUM
ftr-435	663	7	s.	s.	PROPN
ftr-435	663	8	ct	ct	PROPN
ftr-435	663	9	.	.	PROPN
ftr-435	663	10	2369	2369	NUM
ftr-435	663	11	(	(	PUNCT
ftr-435	663	12	1999	1999	NUM
ftr-435	663	13	)	)	PUNCT
ftr-435	663	14	,	,	PUNCT
ftr-435	663	15	norwest	norwest	PROPN
ftr-435	663	16	v.	v.	PROPN
ftr-435	663	17	commissioner	commissioner	PROPN
ftr-435	663	18	,	,	PUNCT
ftr-435	663	19	110	110	NUM
ftr-435	663	20	t.c	t.c	PROPN
ftr-435	663	21	.	.	PROPN
ftr-435	663	22	454	454	NUM
ftr-435	663	23	(	(	PUNCT
ftr-435	663	24	1998	1998	NUM
ftr-435	663	25	)	)	PUNCT
ftr-435	663	26	,	,	PUNCT
ftr-435	663	27	and	and	CCONJ
ftr-435	663	28	wicor	wicor	PROPN
ftr-435	663	29	,	,	PUNCT
ftr-435	663	30	inc	inc	PROPN
ftr-435	663	31	.	.	PROPN
ftr-435	664	1	v.	v.	PROPN
ftr-435	664	2	united	united	PROPN
ftr-435	664	3	states	states	PROPN
ftr-435	664	4	,	,	PUNCT
ftr-435	664	5	116	116	NUM
ftr-435	664	6	f.	f.	PROPN
ftr-435	664	7	supp	supp	PROPN
ftr-435	664	8	.	.	PUNCT
ftr-435	665	1	2d	2d	NOUN
ftr-435	665	2	1028	1028	NUM
ftr-435	665	3	(	(	PUNCT
ftr-435	665	4	e.d	e.d	PROPN
ftr-435	665	5	.	.	PROPN
ftr-435	665	6	wis	wis	PROPN
ftr-435	665	7	.	.	PROPN
ftr-435	665	8	2000	2000	NUM
ftr-435	665	9	)	)	PUNCT
ftr-435	665	10	.	.	PUNCT
ftr-435	666	1	regulations	regulation	NOUN
ftr-435	666	2	,	,	PUNCT
ftr-435	666	3	including	include	VERB
ftr-435	666	4	any	any	DET
ftr-435	666	5	future	future	ADJ
ftr-435	666	6	changes	change	NOUN
ftr-435	666	7	,	,	PUNCT
ftr-435	666	8	will	will	AUX
ftr-435	666	9	not	not	PART
ftr-435	666	10	be	be	AUX
ftr-435	666	11	effective	effective	ADJ
ftr-435	666	12	until	until	SCONJ
ftr-435	666	13	the	the	DET
ftr-435	666	14	review	review	NOUN
ftr-435	666	15	is	be	AUX
ftr-435	666	16	complete	complete	ADJ
ftr-435	666	17	,	,	PUNCT
ftr-435	666	18	except	except	SCONJ
ftr-435	666	19	for	for	ADP
ftr-435	666	20	the	the	DET
ftr-435	666	21	retroactive	retroactive	ADJ
ftr-435	666	22	effective	effective	ADJ
ftr-435	666	23	date	date	NOUN
ftr-435	667	1	[	[	X
ftr-435	667	2	12/31/85	12/31/85	X
ftr-435	667	3	]	]	PUNCT
ftr-435	667	4	of	of	ADP
ftr-435	667	5	the	the	DET
ftr-435	667	6	taxpayerfriendly	taxpayerfriendly	ADJ
ftr-435	667	7	changes	change	NOUN
ftr-435	667	8	to	to	ADP
ftr-435	667	9	internal	internal	ADJ
ftr-435	667	10	-	-	PUNCT
ftr-435	667	11	use	use	NOUN
ftr-435	667	12	computer	computer	NOUN
ftr-435	667	13	software	software	NOUN
ftr-435	667	14	rules	rule	NOUN
ftr-435	667	15	.	.	PUNCT
ftr-435	668	1	taxpayers	taxpayer	NOUN
ftr-435	668	2	may	may	AUX
ftr-435	668	3	rely	rely	VERB
ftr-435	668	4	on	on	ADP
ftr-435	668	5	the	the	DET
ftr-435	668	6	final	final	ADJ
ftr-435	668	7	rules	rule	NOUN
ftr-435	668	8	pending	pende	VERB
ftr-435	668	9	new	new	ADJ
ftr-435	668	10	regulations	regulation	NOUN
ftr-435	668	11	.	.	PUNCT
ftr-435	669	1	�	�	NOUN
ftr-435	669	2	what	what	PRON
ftr-435	669	3	the	the	DET
ftr-435	669	4	suspended	suspend	VERB
ftr-435	669	5	final	final	ADJ
ftr-435	669	6	regulations	regulation	NOUN
ftr-435	669	7	said	say	VERB
ftr-435	669	8	.	.	PUNCT
ftr-435	670	1	the	the	DET
ftr-435	670	2	final	final	ADJ
ftr-435	670	3	regulations	regulation	NOUN
ftr-435	670	4	covered	cover	VERB
ftr-435	670	5	the	the	DET
ftr-435	670	6	requirements	requirement	NOUN
ftr-435	670	7	to	to	PART
ftr-435	670	8	qualify	qualify	VERB
ftr-435	670	9	for	for	ADP
ftr-435	670	10	the	the	DET
ftr-435	670	11	credit	credit	NOUN
ftr-435	670	12	,	,	PUNCT
ftr-435	670	13	rules	rule	NOUN
ftr-435	670	14	for	for	ADP
ftr-435	670	15	computing	compute	VERB
ftr-435	670	16	the	the	DET
ftr-435	670	17	credit	credit	NOUN
ftr-435	670	18	,	,	PUNCT
ftr-435	670	19	and	and	CCONJ
ftr-435	670	20	rules	rule	NOUN
ftr-435	670	21	for	for	ADP
ftr-435	670	22	electing	elect	VERB
ftr-435	670	23	and	and	CCONJ
ftr-435	670	24	revoking	revoke	VERB
ftr-435	670	25	the	the	DET
ftr-435	670	26	election	election	NOUN
ftr-435	670	27	of	of	ADP
ftr-435	670	28	the	the	DET
ftr-435	670	29	alternative	alternative	ADJ
ftr-435	670	30	incremental	incremental	ADJ
ftr-435	670	31	credit	credit	NOUN
ftr-435	670	32	,	,	PUNCT
ftr-435	670	33	and	and	CCONJ
ftr-435	670	34	take	take	VERB
ftr-435	670	35	into	into	ADP
ftr-435	670	36	account	account	NOUN
ftr-435	670	37	the	the	DET
ftr-435	670	38	legislative	legislative	ADJ
ftr-435	670	39	history	history	NOUN
ftr-435	670	40	of	of	ADP
ftr-435	670	41	the	the	DET
ftr-435	670	42	tax	tax	NOUN
ftr-435	670	43	relief	relief	NOUN
ftr-435	670	44	and	and	CCONJ
ftr-435	670	45	extension	extension	NOUN
ftr-435	670	46	act	act	NOUN
ftr-435	670	47	of	of	ADP
ftr-435	670	48	1999	1999	NUM
ftr-435	670	49	.	.	PUNCT
ftr-435	671	1	�	�	PROPN
ftr-435	671	2	the	the	DET
ftr-435	671	3	final	final	ADJ
ftr-435	671	4	regulations	regulation	NOUN
ftr-435	671	5	did	do	AUX
ftr-435	671	6	not	not	PART
ftr-435	671	7	change	change	VERB
ftr-435	671	8	the	the	DET
ftr-435	671	9	definition	definition	NOUN
ftr-435	671	10	of	of	ADP
ftr-435	671	11	gross	gross	ADJ
ftr-435	671	12	receipts	receipt	NOUN
ftr-435	671	13	from	from	ADP
ftr-435	671	14	that	that	PRON
ftr-435	671	15	in	in	ADP
ftr-435	671	16	the	the	DET
ftr-435	671	17	proposed	propose	VERB
ftr-435	671	18	regulations	regulation	NOUN
ftr-435	671	19	.	.	PUNCT
ftr-435	672	1	reg105170	reg105170	PROPN
ftr-435	672	2	-	-	PUNCT
ftr-435	672	3	97	97	NUM
ftr-435	672	4	,	,	PUNCT
ftr-435	672	5	63	63	NUM
ftr-435	672	6	f.r	f.r	NOUN
ftr-435	672	7	.	.	PROPN
ftr-435	672	8	66503	66503	NUM
ftr-435	672	9	(	(	PUNCT
ftr-435	672	10	12/2/98	12/2/98	NUM
ftr-435	672	11	)	)	PUNCT
ftr-435	672	12	.	.	PUNCT
ftr-435	673	1	�	�	PROPN
ftr-435	673	2	the	the	DET
ftr-435	673	3	final	final	ADJ
ftr-435	673	4	regulations	regulation	NOUN
ftr-435	673	5	retained	retain	VERB
ftr-435	673	6	the	the	DET
ftr-435	673	7	requirement	requirement	NOUN
ftr-435	673	8	in	in	ADP
ftr-435	673	9	the	the	DET
ftr-435	673	10	proposed	propose	VERB
ftr-435	673	11	regulations	regulation	NOUN
ftr-435	673	12	that	that	PRON
ftr-435	673	13	a	a	DET
ftr-435	673	14	taxpayer	taxpayer	NOUN
ftr-435	673	15	seek	seek	VERB
ftr-435	673	16	to	to	PART
ftr-435	673	17	discover	discover	VERB
ftr-435	673	18	information	information	NOUN
ftr-435	673	19	that	that	PRON
ftr-435	673	20	exceeds	exceed	VERB
ftr-435	673	21	,	,	PUNCT
ftr-435	673	22	expands	expand	VERB
ftr-435	673	23	,	,	PUNCT
ftr-435	673	24	or	or	CCONJ
ftr-435	673	25	refines	refine	VERB
ftr-435	673	26	the	the	DET
ftr-435	673	27	common	common	ADJ
ftr-435	673	28	knowledge	knowledge	NOUN
ftr-435	673	29	of	of	ADP
ftr-435	673	30	skilled	skilled	ADJ
ftr-435	673	31	professionals	professional	NOUN
ftr-435	673	32	in	in	ADP
ftr-435	673	33	the	the	DET
ftr-435	673	34	particular	particular	ADJ
ftr-435	673	35	field	field	NOUN
ftr-435	673	36	of	of	ADP
ftr-435	673	37	science	science	NOUN
ftr-435	673	38	or	or	CCONJ
ftr-435	673	39	engineering.7	engineering.7	NOUN
ftr-435	673	40	but	but	CCONJ
ftr-435	673	41	,	,	PUNCT
ftr-435	673	42	in	in	ADP
ftr-435	673	43	response	response	NOUN
ftr-435	673	44	to	to	ADP
ftr-435	673	45	comments	comment	NOUN
ftr-435	673	46	regarding	regard	VERB
ftr-435	673	47	the	the	DET
ftr-435	673	48	discovery	discovery	NOUN
ftr-435	673	49	requirement	requirement	NOUN
ftr-435	673	50	,	,	PUNCT
ftr-435	673	51	the	the	DET
ftr-435	673	52	final	final	ADJ
ftr-435	673	53	regulations	regulation	NOUN
ftr-435	673	54	made	make	VERB
ftr-435	673	55	a	a	DET
ftr-435	673	56	number	number	NOUN
ftr-435	673	57	of	of	ADP
ftr-435	673	58	changes	change	NOUN
ftr-435	673	59	.	.	PUNCT
ftr-435	674	1	�	�	PROPN
ftr-435	674	2	in	in	ADP
ftr-435	674	3	order	order	NOUN
ftr-435	674	4	to	to	PART
ftr-435	674	5	satisfy	satisfy	VERB
ftr-435	674	6	the	the	DET
ftr-435	674	7	discovery	discovery	PROPN
ftr-435	674	8	requirement	requirement	NOUN
ftr-435	674	9	,	,	PUNCT
ftr-435	674	10	research	research	NOUN
ftr-435	674	11	must	must	AUX
ftr-435	674	12	have	have	AUX
ftr-435	674	13	been	be	AUX
ftr-435	674	14	undertaken	undertake	VERB
ftr-435	674	15	for	for	ADP
ftr-435	674	16	the	the	DET
ftr-435	674	17	purpose	purpose	NOUN
ftr-435	674	18	of	of	ADP
ftr-435	674	19	discovering	discover	VERB
ftr-435	674	20	information	information	NOUN
ftr-435	674	21	that	that	PRON
ftr-435	674	22	is	be	AUX
ftr-435	674	23	beyond	beyond	ADP
ftr-435	674	24	the	the	DET
ftr-435	674	25	knowledge	knowledge	NOUN
ftr-435	674	26	that	that	PRON
ftr-435	674	27	should	should	AUX
ftr-435	674	28	be	be	AUX
ftr-435	674	29	known	know	VERB
ftr-435	674	30	to	to	ADP
ftr-435	674	31	skilled	skilled	ADJ
ftr-435	674	32	professionals	professional	NOUN
ftr-435	674	33	had	have	AUX
ftr-435	674	34	they	they	PRON
ftr-435	674	35	performed	perform	VERB
ftr-435	674	36	a	a	DET
ftr-435	674	37	reasonable	reasonable	ADJ
ftr-435	674	38	investigation	investigation	NOUN
ftr-435	674	39	of	of	ADP
ftr-435	674	40	the	the	DET
ftr-435	674	41	existing	exist	VERB
ftr-435	674	42	level	level	NOUN
ftr-435	674	43	of	of	ADP
ftr-435	674	44	knowledge	knowledge	NOUN
ftr-435	674	45	in	in	ADP
ftr-435	674	46	the	the	DET
ftr-435	674	47	particular	particular	ADJ
ftr-435	674	48	field	field	NOUN
ftr-435	674	49	of	of	ADP
ftr-435	674	50	science	science	NOUN
ftr-435	674	51	or	or	CCONJ
ftr-435	674	52	engineering	engineering	NOUN
ftr-435	674	53	[	[	X
ftr-435	674	54	instead	instead	ADV
ftr-435	674	55	of	of	ADP
ftr-435	674	56	technology	technology	NOUN
ftr-435	674	57	or	or	CCONJ
ftr-435	674	58	science	science	NOUN
ftr-435	674	59	]	]	PUNCT
ftr-435	674	60	,	,	PUNCT
ftr-435	674	61	but	but	CCONJ
ftr-435	674	62	there	there	PRON
ftr-435	674	63	was	be	VERB
ftr-435	674	64	no	no	DET
ftr-435	674	65	requirement	requirement	NOUN
ftr-435	674	66	that	that	SCONJ
ftr-435	674	67	a	a	DET
ftr-435	674	68	taxpayer	taxpayer	NOUN
ftr-435	674	69	actually	actually	ADV
ftr-435	674	70	conduct	conduct	VERB
ftr-435	674	71	such	such	DET
ftr-435	674	72	an	an	DET
ftr-435	674	73	investigation	investigation	NOUN
ftr-435	674	74	in	in	ADP
ftr-435	674	75	order	order	NOUN
ftr-435	674	76	to	to	PART
ftr-435	674	77	claim	claim	VERB
ftr-435	674	78	the	the	DET
ftr-435	674	79	credit	credit	NOUN
ftr-435	674	80	.	.	PUNCT
ftr-435	675	1	the	the	DET
ftr-435	675	2	regulations	regulation	NOUN
ftr-435	675	3	also	also	ADV
ftr-435	675	4	stated	state	VERB
ftr-435	675	5	,	,	PUNCT
ftr-435	675	6	by	by	ADP
ftr-435	675	7	example	example	NOUN
ftr-435	675	8	,	,	PUNCT
ftr-435	675	9	that	that	SCONJ
ftr-435	675	10	trade	trade	NOUN
ftr-435	675	11	secrets	secret	NOUN
ftr-435	675	12	generally	generally	ADV
ftr-435	675	13	are	be	AUX
ftr-435	675	14	not	not	PART
ftr-435	675	15	within	within	ADP
ftr-435	675	16	the	the	DET
ftr-435	675	17	common	common	ADJ
ftr-435	675	18	knowledge	knowledge	NOUN
ftr-435	675	19	of	of	ADP
ftr-435	675	20	skilled	skilled	ADJ
ftr-435	675	21	professionals	professional	NOUN
ftr-435	675	22	(	(	PUNCT
ftr-435	675	23	because	because	SCONJ
ftr-435	675	24	they	they	PRON
ftr-435	675	25	are	be	AUX
ftr-435	675	26	not	not	PART
ftr-435	675	27	reasonably	reasonably	ADV
ftr-435	675	28	available	available	ADJ
ftr-435	675	29	to	to	ADP
ftr-435	675	30	skilled	skilled	ADJ
ftr-435	675	31	professionals	professional	NOUN
ftr-435	675	32	not	not	PART
ftr-435	675	33	employed	employ	VERB
ftr-435	675	34	,	,	PUNCT
ftr-435	675	35	hired	hire	VERB
ftr-435	675	36	,	,	PUNCT
ftr-435	675	37	or	or	CCONJ
ftr-435	675	38	licensed	license	VERB
ftr-435	675	39	by	by	ADP
ftr-435	675	40	the	the	DET
ftr-435	675	41	owner	owner	NOUN
ftr-435	675	42	of	of	ADP
ftr-435	675	43	such	such	ADJ
ftr-435	675	44	trade	trade	NOUN
ftr-435	675	45	secrets	secret	NOUN
ftr-435	675	46	)	)	PUNCT
ftr-435	675	47	.	.	PUNCT
ftr-435	676	1	underlying	underlie	VERB
ftr-435	676	2	principles	principle	NOUN
ftr-435	676	3	of	of	ADP
ftr-435	676	4	science	science	NOUN
ftr-435	676	5	or	or	CCONJ
ftr-435	676	6	engineering	engineering	NOUN
ftr-435	676	7	used	use	VERB
ftr-435	676	8	in	in	ADP
ftr-435	676	9	the	the	DET
ftr-435	676	10	research	research	NOUN
ftr-435	676	11	need	need	AUX
ftr-435	676	12	not	not	PART
ftr-435	676	13	be	be	AUX
ftr-435	676	14	novel	novel	ADJ
ftr-435	676	15	.	.	PUNCT
ftr-435	677	1	obtaining	obtain	VERB
ftr-435	677	2	a	a	DET
ftr-435	677	3	patent	patent	NOUN
ftr-435	677	4	[	[	X
ftr-435	677	5	other	other	ADJ
ftr-435	677	6	than	than	ADP
ftr-435	677	7	a	a	DET
ftr-435	677	8	design	design	NOUN
ftr-435	677	9	patent	patent	NOUN
ftr-435	677	10	]	]	PUNCT
ftr-435	677	11	raises	raise	VERB
ftr-435	677	12	a	a	DET
ftr-435	677	13	conclusive	conclusive	ADJ
ftr-435	677	14	taxpayer	taxpayer	NOUN
ftr-435	677	15	favorable	favorable	ADJ
ftr-435	677	16	presumption	presumption	NOUN
ftr-435	677	17	.	.	PUNCT
ftr-435	678	1	�	�	PROPN
ftr-435	678	2	the	the	DET
ftr-435	678	3	prescribed	prescribed	ADJ
ftr-435	678	4	four	four	NUM
ftr-435	678	5	-	-	PUNCT
ftr-435	678	6	step	step	NOUN
ftr-435	678	7	process	process	NOUN
ftr-435	678	8	in	in	ADP
ftr-435	678	9	the	the	DET
ftr-435	678	10	definition	definition	NOUN
ftr-435	678	11	of	of	ADP
ftr-435	678	12	experimentation	experimentation	NOUN
ftr-435	678	13	in	in	ADP
ftr-435	678	14	prop	prop	NOUN
ftr-435	678	15	.	.	PUNCT
ftr-435	679	1	reg	reg	NOUN
ftr-435	679	2	.	.	PUNCT
ftr-435	680	1	§	§	PROPN
ftr-435	680	2	1.41	1.41	NUM
ftr-435	680	3	-	-	PUNCT
ftr-435	680	4	4(a)(5	4(a)(5	NUM
ftr-435	680	5	)	)	PUNCT
ftr-435	680	6	was	be	AUX
ftr-435	680	7	eliminated	eliminate	VERB
ftr-435	680	8	.	.	PUNCT
ftr-435	681	1	�	�	PROPN
ftr-435	681	2	the	the	DET
ftr-435	681	3	requirement	requirement	NOUN
ftr-435	681	4	of	of	ADP
ftr-435	681	5	experimental	experimental	ADJ
ftr-435	681	6	record	record	NOUN
ftr-435	681	7	656	656	NUM
ftr-435	681	8	florida	florida	PROPN
ftr-435	681	9	tax	tax	NOUN
ftr-435	681	10	review	review	NOUN
ftr-435	681	11	[	[	X
ftr-435	681	12	vol.5	vol.5	ADV
ftr-435	681	13	:	:	PUNCT
ftr-435	681	14	si	si	NOUN
ftr-435	681	15	keeping	keeping	NOUN
ftr-435	681	16	in	in	ADP
ftr-435	681	17	prop	prop	NOUN
ftr-435	681	18	.	.	PUNCT
ftr-435	682	1	reg	reg	NOUN
ftr-435	682	2	.	.	PUNCT
ftr-435	683	1	§	§	PROPN
ftr-435	683	2	1.41	1.41	NUM
ftr-435	683	3	-	-	PUNCT
ftr-435	683	4	4(a)(5	4(a)(5	NUM
ftr-435	683	5	)	)	PUNCT
ftr-435	683	6	was	be	AUX
ftr-435	683	7	eliminated	eliminate	VERB
ftr-435	683	8	.	.	PUNCT
ftr-435	684	1	�	�	PROPN
ftr-435	684	2	the	the	DET
ftr-435	684	3	shrinking	shrink	VERB
ftr-435	684	4	-	-	PUNCT
ftr-435	684	5	back	back	NOUN
ftr-435	684	6	rule	rule	NOUN
ftr-435	684	7	was	be	AUX
ftr-435	684	8	modified	modify	VERB
ftr-435	684	9	in	in	ADP
ftr-435	684	10	response	response	NOUN
ftr-435	684	11	to	to	ADP
ftr-435	684	12	comments	comment	NOUN
ftr-435	684	13	.	.	PUNCT
ftr-435	685	1	reg	reg	NOUN
ftr-435	685	2	.	.	PUNCT
ftr-435	686	1	§	§	PROPN
ftr-435	686	2	1.41	1.41	NUM
ftr-435	686	3	-	-	PUNCT
ftr-435	686	4	4(b	4(b	NUM
ftr-435	686	5	)	)	PUNCT
ftr-435	686	6	.	.	PUNCT
ftr-435	687	1	�	�	PROPN
ftr-435	687	2	the	the	DET
ftr-435	687	3	exclusion	exclusion	NOUN
ftr-435	687	4	of	of	ADP
ftr-435	687	5	most	most	ADJ
ftr-435	687	6	activities	activity	NOUN
ftr-435	687	7	after	after	SCONJ
ftr-435	687	8	commercial	commercial	ADJ
ftr-435	687	9	production	production	NOUN
ftr-435	687	10	has	have	AUX
ftr-435	687	11	commenced	commence	VERB
ftr-435	687	12	was	be	AUX
ftr-435	687	13	retained	retain	VERB
ftr-435	687	14	.	.	PUNCT
ftr-435	688	1	the	the	DET
ftr-435	688	2	per	per	X
ftr-435	688	3	se	se	X
ftr-435	688	4	exclusion	exclusion	NOUN
ftr-435	688	5	list	list	NOUN
ftr-435	688	6	retained	retain	VERB
ftr-435	688	7	debugging	debugging	NOUN
ftr-435	688	8	,	,	PUNCT
ftr-435	688	9	but	but	CCONJ
ftr-435	688	10	not	not	PART
ftr-435	688	11	correction	correction	NOUN
ftr-435	688	12	of	of	ADP
ftr-435	688	13	flaws	flaw	NOUN
ftr-435	688	14	.	.	PUNCT
ftr-435	689	1	�	�	PROPN
ftr-435	689	2	research	research	PROPN
ftr-435	689	3	with	with	ADP
ftr-435	689	4	respect	respect	NOUN
ftr-435	689	5	to	to	ADP
ftr-435	689	6	internal	internal	ADJ
ftr-435	689	7	-	-	PUNCT
ftr-435	689	8	use	use	NOUN
ftr-435	689	9	software	software	NOUN
ftr-435	689	10	that	that	PRON
ftr-435	689	11	satisfied	satisfy	VERB
ftr-435	689	12	both	both	CCONJ
ftr-435	689	13	the	the	DET
ftr-435	689	14	general	general	ADJ
ftr-435	689	15	conditions	condition	NOUN
ftr-435	689	16	for	for	ADP
ftr-435	689	17	credit	credit	NOUN
ftr-435	689	18	eligibility	eligibility	NOUN
ftr-435	689	19	and	and	CCONJ
ftr-435	689	20	the	the	DET
ftr-435	689	21	three	three	NUM
ftr-435	689	22	-	-	PUNCT
ftr-435	689	23	part	part	NOUN
ftr-435	689	24	test	test	NOUN
ftr-435	689	25	was	be	AUX
ftr-435	689	26	eligible	eligible	ADJ
ftr-435	689	27	for	for	ADP
ftr-435	689	28	the	the	DET
ftr-435	689	29	credit	credit	NOUN
ftr-435	689	30	.	.	PUNCT
ftr-435	690	1	the	the	DET
ftr-435	690	2	final	final	ADJ
ftr-435	690	3	regulations	regulation	NOUN
ftr-435	690	4	retained	retain	VERB
ftr-435	690	5	the	the	DET
ftr-435	690	6	definition	definition	NOUN
ftr-435	690	7	of	of	ADP
ftr-435	690	8	internal	internal	ADJ
ftr-435	690	9	-	-	PUNCT
ftr-435	690	10	use	use	NOUN
ftr-435	690	11	software	software	NOUN
ftr-435	690	12	and	and	CCONJ
ftr-435	690	13	the	the	DET
ftr-435	690	14	additional	additional	ADJ
ftr-435	690	15	qualifying	qualifying	NOUN
ftr-435	690	16	test	test	NOUN
ftr-435	690	17	in	in	ADP
ftr-435	690	18	the	the	DET
ftr-435	690	19	proposed	propose	VERB
ftr-435	690	20	regulations	regulation	NOUN
ftr-435	690	21	,	,	PUNCT
ftr-435	690	22	but	but	CCONJ
ftr-435	690	23	provide	provide	VERB
ftr-435	690	24	a	a	DET
ftr-435	690	25	new	new	ADJ
ftr-435	690	26	exception	exception	NOUN
ftr-435	690	27	(	(	PUNCT
ftr-435	690	28	pursuant	pursuant	ADJ
ftr-435	690	29	to	to	ADP
ftr-435	690	30	§	§	PROPN
ftr-435	690	31	41(d)(4)(e	41(d)(4)(e	NOUN
ftr-435	690	32	)	)	PUNCT
ftr-435	690	33	)	)	PUNCT
ftr-435	690	34	under	under	ADP
ftr-435	690	35	which	which	PRON
ftr-435	690	36	certain	certain	ADJ
ftr-435	690	37	internal	internal	ADJ
ftr-435	690	38	-	-	PUNCT
ftr-435	690	39	use	use	NOUN
ftr-435	690	40	software	software	NOUN
ftr-435	690	41	used	use	VERB
ftr-435	690	42	to	to	PART
ftr-435	690	43	deliver	deliver	VERB
ftr-435	690	44	noncomputer	noncomputer	ADJ
ftr-435	690	45	services	service	NOUN
ftr-435	690	46	to	to	ADP
ftr-435	690	47	customers	customer	NOUN
ftr-435	690	48	with	with	ADP
ftr-435	690	49	features	feature	NOUN
ftr-435	690	50	that	that	PRON
ftr-435	690	51	are	be	AUX
ftr-435	690	52	not	not	PART
ftr-435	690	53	yet	yet	ADV
ftr-435	690	54	offered	offer	VERB
ftr-435	690	55	by	by	ADP
ftr-435	690	56	a	a	DET
ftr-435	690	57	taxpayer	taxpayer	NOUN
ftr-435	690	58	�	�	PROPN
ftr-435	690	59	s	s	PART
ftr-435	690	60	competitors	competitor	NOUN
ftr-435	690	61	is	be	AUX
ftr-435	690	62	not	not	PART
ftr-435	690	63	subject	subject	ADJ
ftr-435	690	64	to	to	ADP
ftr-435	690	65	the	the	DET
ftr-435	690	66	additional	additional	ADJ
ftr-435	690	67	tests	test	NOUN
ftr-435	690	68	.	.	PUNCT
ftr-435	691	1	following	follow	VERB
ftr-435	691	2	the	the	DET
ftr-435	691	3	conference	conference	NOUN
ftr-435	691	4	report	report	NOUN
ftr-435	691	5	to	to	ADP
ftr-435	691	6	the	the	DET
ftr-435	691	7	1999	1999	NUM
ftr-435	691	8	act	act	NOUN
ftr-435	691	9	,	,	PUNCT
ftr-435	691	10	the	the	DET
ftr-435	691	11	final	final	ADJ
ftr-435	691	12	regulations	regulation	NOUN
ftr-435	691	13	clarified	clarify	VERB
ftr-435	691	14	that	that	SCONJ
ftr-435	691	15	software	software	NOUN
ftr-435	691	16	that	that	PRON
ftr-435	691	17	is	be	AUX
ftr-435	691	18	intended	intend	VERB
ftr-435	691	19	to	to	PART
ftr-435	691	20	be	be	AUX
ftr-435	691	21	used	use	VERB
ftr-435	691	22	to	to	PART
ftr-435	691	23	provide	provide	VERB
ftr-435	691	24	noncomputer	noncomputer	ADJ
ftr-435	691	25	services	service	NOUN
ftr-435	691	26	to	to	ADP
ftr-435	691	27	customers	customer	NOUN
ftr-435	691	28	is	be	AUX
ftr-435	691	29	internal	internal	ADJ
ftr-435	691	30	-	-	PUNCT
ftr-435	691	31	use	use	NOUN
ftr-435	691	32	software	software	NOUN
ftr-435	691	33	,	,	PUNCT
ftr-435	691	34	while	while	SCONJ
ftr-435	691	35	software	software	NOUN
ftr-435	691	36	that	that	PRON
ftr-435	691	37	is	be	AUX
ftr-435	691	38	to	to	PART
ftr-435	691	39	be	be	AUX
ftr-435	691	40	used	use	VERB
ftr-435	691	41	to	to	PART
ftr-435	691	42	provide	provide	VERB
ftr-435	691	43	computer	computer	NOUN
ftr-435	691	44	services	service	NOUN
ftr-435	691	45	is	be	AUX
ftr-435	691	46	not	not	PART
ftr-435	691	47	developed	develop	VERB
ftr-435	691	48	primarily	primarily	ADV
ftr-435	691	49	for	for	ADP
ftr-435	691	50	internal	internal	ADJ
ftr-435	691	51	use	use	NOUN
ftr-435	691	52	.	.	PUNCT
ftr-435	692	1	�	�	PROPN
ftr-435	692	2	the	the	DET
ftr-435	692	3	final	final	ADJ
ftr-435	692	4	regulations	regulation	NOUN
ftr-435	692	5	clarified	clarify	VERB
ftr-435	692	6	(	(	PUNCT
ftr-435	692	7	1	1	NUM
ftr-435	692	8	)	)	PUNCT
ftr-435	692	9	that	that	SCONJ
ftr-435	692	10	the	the	DET
ftr-435	692	11	three	three	NUM
ftr-435	692	12	-	-	PUNCT
ftr-435	692	13	part	part	NOUN
ftr-435	692	14	test	test	NOUN
ftr-435	692	15	in	in	ADP
ftr-435	692	16	the	the	DET
ftr-435	692	17	proposed	propose	VERB
ftr-435	692	18	regulations	regulation	NOUN
ftr-435	692	19	is	be	AUX
ftr-435	692	20	the	the	DET
ftr-435	692	21	high	high	ADJ
ftr-435	692	22	threshold	threshold	NOUN
ftr-435	692	23	of	of	ADP
ftr-435	692	24	innovation	innovation	NOUN
ftr-435	692	25	test	test	NOUN
ftr-435	692	26	,	,	PUNCT
ftr-435	692	27	and	and	CCONJ
ftr-435	692	28	not	not	PART
ftr-435	692	29	a	a	DET
ftr-435	692	30	separate	separate	ADJ
ftr-435	692	31	requirement	requirement	NOUN
ftr-435	692	32	,	,	PUNCT
ftr-435	692	33	and	and	CCONJ
ftr-435	692	34	(	(	PUNCT
ftr-435	692	35	2	2	X
ftr-435	692	36	)	)	PUNCT
ftr-435	692	37	how	how	SCONJ
ftr-435	692	38	the	the	DET
ftr-435	692	39	three	three	NUM
ftr-435	692	40	-	-	PUNCT
ftr-435	692	41	part	part	NOUN
ftr-435	692	42	part	part	NOUN
ftr-435	692	43	high	high	ADJ
ftr-435	692	44	threshold	threshold	NOUN
ftr-435	692	45	of	of	ADP
ftr-435	692	46	innovation	innovation	NOUN
ftr-435	692	47	test	test	NOUN
ftr-435	692	48	supplements	supplement	NOUN
ftr-435	692	49	the	the	DET
ftr-435	692	50	discovery	discovery	PROPN
ftr-435	692	51	requirement	requirement	NOUN
ftr-435	692	52	.	.	PUNCT
ftr-435	693	1	research	research	NOUN
ftr-435	693	2	with	with	ADP
ftr-435	693	3	respect	respect	NOUN
ftr-435	693	4	to	to	ADP
ftr-435	693	5	internal	internal	ADJ
ftr-435	693	6	-	-	PUNCT
ftr-435	693	7	use	use	NOUN
ftr-435	693	8	software	software	NOUN
ftr-435	693	9	is	be	AUX
ftr-435	693	10	credit	credit	NOUN
ftr-435	693	11	eligible	eligible	ADJ
ftr-435	693	12	only	only	ADV
ftr-435	693	13	if	if	SCONJ
ftr-435	693	14	it	it	PRON
ftr-435	693	15	is	be	AUX
ftr-435	693	16	intended	intend	VERB
ftr-435	693	17	to	to	PART
ftr-435	693	18	exceed	exceed	VERB
ftr-435	693	19	,	,	PUNCT
ftr-435	693	20	expand	expand	VERB
ftr-435	693	21	,	,	PUNCT
ftr-435	693	22	or	or	CCONJ
ftr-435	693	23	refine	refine	VERB
ftr-435	693	24	the	the	DET
ftr-435	693	25	common	common	ADJ
ftr-435	693	26	knowledge	knowledge	NOUN
ftr-435	693	27	of	of	ADP
ftr-435	693	28	skilled	skilled	ADJ
ftr-435	693	29	professionals	professional	NOUN
ftr-435	693	30	(	(	PUNCT
ftr-435	693	31	as	as	SCONJ
ftr-435	693	32	defined	define	VERB
ftr-435	693	33	in	in	ADP
ftr-435	693	34	reg	reg	NOUN
ftr-435	693	35	.	.	PUNCT
ftr-435	694	1	§	§	PROPN
ftr-435	694	2	1.41	1.41	NUM
ftr-435	694	3	-	-	PUNCT
ftr-435	694	4	4(a)(3)(ii	4(a)(3)(ii	NUM
ftr-435	694	5	)	)	PUNCT
ftr-435	694	6	)	)	PUNCT
ftr-435	694	7	to	to	ADP
ftr-435	694	8	a	a	DET
ftr-435	694	9	degree	degree	NOUN
ftr-435	694	10	that	that	PRON
ftr-435	694	11	is	be	AUX
ftr-435	694	12	substantial	substantial	ADJ
ftr-435	694	13	and	and	CCONJ
ftr-435	694	14	economically	economically	ADV
ftr-435	694	15	significant	significant	ADJ
ftr-435	694	16	.	.	PUNCT
ftr-435	695	1	b.	b.	VERB
ftr-435	696	1	the	the	DET
ftr-435	696	2	new	new	ADJ
ftr-435	696	3	research	research	NOUN
ftr-435	696	4	credit	credit	NOUN
ftr-435	696	5	proposed	propose	VERB
ftr-435	696	6	regulations	regulation	NOUN
ftr-435	696	7	that	that	PRON
ftr-435	696	8	are	be	AUX
ftr-435	696	9	.	.	PUNCT
ftr-435	697	1	reg112991	reg112991	NOUN
ftr-435	697	2	-	-	PUNCT
ftr-435	697	3	01	01	NUM
ftr-435	697	4	,	,	PUNCT
ftr-435	697	5	credit	credit	NOUN
ftr-435	697	6	for	for	ADP
ftr-435	697	7	increasing	increase	VERB
ftr-435	697	8	research	research	NOUN
ftr-435	697	9	activities	activity	NOUN
ftr-435	697	10	66	66	NUM
ftr-435	697	11	f.r	f.r	NOUN
ftr-435	697	12	.	.	PROPN
ftr-435	697	13	66362	66362	NUM
ftr-435	697	14	(	(	PUNCT
ftr-435	697	15	12/26/01	12/26/01	NUM
ftr-435	697	16	)	)	PUNCT
ftr-435	697	17	.	.	PUNCT
ftr-435	698	1	the	the	DET
ftr-435	698	2	treasury	treasury	NOUN
ftr-435	698	3	published	publish	VERB
ftr-435	698	4	new	new	ADJ
ftr-435	698	5	proposed	propose	VERB
ftr-435	698	6	regulations	regulation	NOUN
ftr-435	698	7	under	under	ADP
ftr-435	698	8	§	§	PROPN
ftr-435	698	9	41	41	NUM
ftr-435	698	10	that	that	PRON
ftr-435	698	11	expand	expand	VERB
ftr-435	698	12	the	the	DET
ftr-435	698	13	definition	definition	NOUN
ftr-435	698	14	of	of	ADP
ftr-435	698	15	qualified	qualified	ADJ
ftr-435	698	16	research	research	NOUN
ftr-435	698	17	by	by	ADP
ftr-435	698	18	eliminating	eliminate	VERB
ftr-435	698	19	the	the	DET
ftr-435	698	20	�	�	PROPN
ftr-435	698	21	discovery	discovery	PROPN
ftr-435	698	22	test	test	NOUN
ftr-435	698	23	�	�	PROPN
ftr-435	698	24	included	include	VERB
ftr-435	698	25	in	in	ADP
ftr-435	698	26	the	the	DET
ftr-435	698	27	1/3/01	1/3/01	NUM
ftr-435	698	28	regulations	regulation	NOUN
ftr-435	698	29	.	.	PUNCT
ftr-435	699	1	�	�	PROPN
ftr-435	699	2	treasury	treasury	PROPN
ftr-435	699	3	and	and	CCONJ
ftr-435	699	4	irs	irs	PROPN
ftr-435	699	5	have	have	AUX
ftr-435	699	6	eliminated	eliminate	VERB
ftr-435	699	7	in	in	ADP
ftr-435	699	8	these	these	DET
ftr-435	699	9	proposed	propose	VERB
ftr-435	699	10	regulations	regulation	NOUN
ftr-435	699	11	the	the	DET
ftr-435	699	12	requirement	requirement	NOUN
ftr-435	699	13	that	that	SCONJ
ftr-435	699	14	qualified	qualified	ADJ
ftr-435	699	15	research	research	NOUN
ftr-435	699	16	must	must	AUX
ftr-435	699	17	be	be	AUX
ftr-435	699	18	undertaken	undertake	VERB
ftr-435	699	19	to	to	PART
ftr-435	699	20	obtain	obtain	VERB
ftr-435	699	21	knowledge	knowledge	NOUN
ftr-435	699	22	that	that	PRON
ftr-435	699	23	exceeds	exceed	NOUN
ftr-435	699	24	,	,	PUNCT
ftr-435	699	25	expands	expand	VERB
ftr-435	699	26	,	,	PUNCT
ftr-435	699	27	or	or	CCONJ
ftr-435	699	28	refines	refine	VERB
ftr-435	699	29	the	the	DET
ftr-435	699	30	common	common	ADJ
ftr-435	699	31	knowledge	knowledge	NOUN
ftr-435	699	32	of	of	ADP
ftr-435	699	33	skilled	skilled	ADJ
ftr-435	699	34	professionals	professional	NOUN
ftr-435	699	35	in	in	ADP
ftr-435	699	36	a	a	DET
ftr-435	699	37	particular	particular	ADJ
ftr-435	699	38	field	field	NOUN
ftr-435	699	39	of	of	ADP
ftr-435	699	40	science	science	NOUN
ftr-435	699	41	or	or	CCONJ
ftr-435	699	42	engineering	engineering	NOUN
ftr-435	699	43	.	.	PUNCT
ftr-435	700	1	rather	rather	ADV
ftr-435	700	2	,	,	PUNCT
ftr-435	700	3	treasury	treasury	PROPN
ftr-435	700	4	and	and	CCONJ
ftr-435	700	5	the	the	DET
ftr-435	700	6	irs	irs	PROPN
ftr-435	700	7	believe	believe	VERB
ftr-435	700	8	that	that	SCONJ
ftr-435	700	9	the	the	DET
ftr-435	700	10	requirement	requirement	NOUN
ftr-435	700	11	that	that	SCONJ
ftr-435	700	12	qualified	qualified	ADJ
ftr-435	700	13	research	research	NOUN
ftr-435	700	14	be	be	AUX
ftr-435	700	15	�	�	VERB
ftr-435	700	16	undertaken	undertake	VERB
ftr-435	700	17	for	for	ADP
ftr-435	700	18	the	the	DET
ftr-435	700	19	purpose	purpose	NOUN
ftr-435	700	20	of	of	ADP
ftr-435	700	21	discovering	discover	VERB
ftr-435	700	22	information	information	NOUN
ftr-435	700	23	which	which	PRON
ftr-435	700	24	is	be	AUX
ftr-435	700	25	technological	technological	ADJ
ftr-435	700	26	in	in	ADP
ftr-435	700	27	nature	nature	PROPN
ftr-435	700	28	�	�	PROPN
ftr-435	700	29	is	be	AUX
ftr-435	700	30	intended	intend	VERB
ftr-435	700	31	to	to	PART
ftr-435	700	32	distinguish	distinguish	VERB
ftr-435	700	33	technological	technological	ADJ
ftr-435	700	34	research	research	NOUN
ftr-435	700	35	,	,	PUNCT
ftr-435	700	36	which	which	PRON
ftr-435	700	37	may	may	AUX
ftr-435	700	38	qualify	qualify	VERB
ftr-435	700	39	for	for	ADP
ftr-435	700	40	the	the	DET
ftr-435	700	41	research	research	NOUN
ftr-435	700	42	credit	credit	NOUN
ftr-435	700	43	,	,	PUNCT
ftr-435	700	44	from	from	ADP
ftr-435	700	45	non	non	ADJ
ftr-435	700	46	-	-	ADJ
ftr-435	700	47	technological	technological	ADJ
ftr-435	700	48	research	research	NOUN
ftr-435	700	49	,	,	PUNCT
ftr-435	700	50	which	which	PRON
ftr-435	700	51	does	do	VERB
ftr-435	700	52	not	not	PART
ftr-435	700	53	.	.	PUNCT
ftr-435	701	1	�	�	PROPN
ftr-435	701	2	the	the	DET
ftr-435	701	3	proposed	propose	VERB
ftr-435	701	4	regulations	regulation	NOUN
ftr-435	701	5	repeat	repeat	VERB
ftr-435	701	6	the	the	DET
ftr-435	701	7	2002	2002	NUM
ftr-435	701	8	]	]	PUNCT
ftr-435	701	9	recent	recent	ADJ
ftr-435	701	10	developments	development	NOUN
ftr-435	701	11	in	in	ADP
ftr-435	701	12	federal	federal	ADJ
ftr-435	701	13	income	income	NOUN
ftr-435	701	14	taxation	taxation	NOUN
ftr-435	701	15	657	657	NUM
ftr-435	701	16	requirement	requirement	NOUN
ftr-435	701	17	from	from	ADP
ftr-435	701	18	reg	reg	NOUN
ftr-435	701	19	.	.	PUNCT
ftr-435	702	1	§	§	PROPN
ftr-435	702	2	1.174	1.174	NUM
ftr-435	702	3	-	-	PUNCT
ftr-435	702	4	2(a)(1	2(a)(1	NUM
ftr-435	702	5	)	)	PUNCT
ftr-435	702	6	by	by	ADP
ftr-435	702	7	stating	state	VERB
ftr-435	702	8	that	that	SCONJ
ftr-435	702	9	research	research	NOUN
ftr-435	702	10	is	be	AUX
ftr-435	702	11	undertaken	undertake	VERB
ftr-435	702	12	for	for	ADP
ftr-435	702	13	the	the	DET
ftr-435	702	14	purpose	purpose	NOUN
ftr-435	702	15	of	of	ADP
ftr-435	702	16	discovering	discover	VERB
ftr-435	702	17	information	information	NOUN
ftr-435	702	18	if	if	SCONJ
ftr-435	702	19	it	it	PRON
ftr-435	702	20	is	be	AUX
ftr-435	702	21	intended	intend	VERB
ftr-435	702	22	to	to	PART
ftr-435	702	23	eliminate	eliminate	VERB
ftr-435	702	24	uncertainty	uncertainty	NOUN
ftr-435	702	25	concerning	concern	VERB
ftr-435	702	26	the	the	DET
ftr-435	702	27	development	development	NOUN
ftr-435	702	28	or	or	CCONJ
ftr-435	702	29	improvement	improvement	NOUN
ftr-435	702	30	of	of	ADP
ftr-435	702	31	a	a	DET
ftr-435	702	32	business	business	NOUN
ftr-435	702	33	component	component	NOUN
ftr-435	702	34	.	.	PUNCT
ftr-435	703	1	uncertainty	uncertainty	NOUN
ftr-435	703	2	,	,	PUNCT
ftr-435	703	3	for	for	ADP
ftr-435	703	4	purposes	purpose	NOUN
ftr-435	703	5	of	of	ADP
ftr-435	703	6	this	this	DET
ftr-435	703	7	requirement	requirement	NOUN
ftr-435	703	8	,	,	PUNCT
ftr-435	703	9	exists	exist	VERB
ftr-435	703	10	if	if	SCONJ
ftr-435	703	11	the	the	DET
ftr-435	703	12	information	information	NOUN
ftr-435	703	13	available	available	ADJ
ftr-435	703	14	to	to	ADP
ftr-435	703	15	the	the	DET
ftr-435	703	16	taxpayer	taxpayer	NOUN
ftr-435	703	17	does	do	AUX
ftr-435	703	18	not	not	PART
ftr-435	703	19	establish	establish	VERB
ftr-435	703	20	the	the	DET
ftr-435	703	21	capability	capability	NOUN
ftr-435	703	22	or	or	CCONJ
ftr-435	703	23	method	method	NOUN
ftr-435	703	24	of	of	ADP
ftr-435	703	25	developing	develop	VERB
ftr-435	703	26	or	or	CCONJ
ftr-435	703	27	improving	improve	VERB
ftr-435	703	28	the	the	DET
ftr-435	703	29	business	business	NOUN
ftr-435	703	30	component	component	NOUN
ftr-435	703	31	,	,	PUNCT
ftr-435	703	32	or	or	CCONJ
ftr-435	703	33	the	the	DET
ftr-435	703	34	appropriate	appropriate	ADJ
ftr-435	703	35	design	design	NOUN
ftr-435	703	36	of	of	ADP
ftr-435	703	37	the	the	DET
ftr-435	703	38	business	business	NOUN
ftr-435	703	39	component	component	NOUN
ftr-435	703	40	.	.	PUNCT
ftr-435	704	1	�	�	PROPN
ftr-435	705	1	the	the	DET
ftr-435	705	2	proposed	propose	VERB
ftr-435	705	3	regulations	regulation	NOUN
ftr-435	705	4	revise	revise	VERB
ftr-435	705	5	the	the	DET
ftr-435	705	6	shrinking	shrinking	NOUN
ftr-435	705	7	-	-	PUNCT
ftr-435	705	8	back	back	NOUN
ftr-435	705	9	rule	rule	NOUN
ftr-435	705	10	to	to	PART
ftr-435	705	11	conform	conform	VERB
ftr-435	705	12	it	it	PRON
ftr-435	705	13	to	to	ADP
ftr-435	705	14	the	the	DET
ftr-435	705	15	rule	rule	NOUN
ftr-435	705	16	in	in	ADP
ftr-435	705	17	the	the	DET
ftr-435	705	18	legislative	legislative	ADJ
ftr-435	705	19	history	history	NOUN
ftr-435	705	20	to	to	ADP
ftr-435	705	21	the	the	DET
ftr-435	705	22	1986	1986	NUM
ftr-435	705	23	act	act	NOUN
ftr-435	705	24	.	.	PUNCT
ftr-435	706	1	these	these	DET
ftr-435	706	2	proposed	propose	VERB
ftr-435	706	3	regulations	regulation	NOUN
ftr-435	706	4	also	also	ADV
ftr-435	706	5	reiterate	reiterate	VERB
ftr-435	706	6	that	that	SCONJ
ftr-435	706	7	the	the	DET
ftr-435	706	8	shrinking	shrink	VERB
ftr-435	706	9	-	-	PUNCT
ftr-435	706	10	back	back	NOUN
ftr-435	706	11	rule	rule	NOUN
ftr-435	706	12	may	may	AUX
ftr-435	706	13	not	not	PART
ftr-435	706	14	itself	itself	PRON
ftr-435	706	15	be	be	AUX
ftr-435	706	16	applied	apply	VERB
ftr-435	706	17	as	as	ADP
ftr-435	706	18	a	a	DET
ftr-435	706	19	reason	reason	NOUN
ftr-435	706	20	to	to	PART
ftr-435	706	21	exclude	exclude	VERB
ftr-435	706	22	research	research	NOUN
ftr-435	706	23	activities	activity	NOUN
ftr-435	706	24	from	from	ADP
ftr-435	706	25	credit	credit	NOUN
ftr-435	706	26	eligibility	eligibility	NOUN
ftr-435	706	27	.	.	PUNCT
ftr-435	707	1	�	�	PROPN
ftr-435	707	2	no	no	DET
ftr-435	707	3	separate	separate	ADJ
ftr-435	707	4	research	research	NOUN
ftr-435	707	5	credit	credit	NOUN
ftr-435	707	6	-	-	PUNCT
ftr-435	707	7	specific	specific	ADJ
ftr-435	707	8	documentation	documentation	NOUN
ftr-435	707	9	requirement	requirement	NOUN
ftr-435	707	10	is	be	AUX
ftr-435	707	11	included	include	VERB
ftr-435	707	12	in	in	ADP
ftr-435	707	13	these	these	DET
ftr-435	707	14	proposed	propose	VERB
ftr-435	707	15	regulations	regulation	NOUN
ftr-435	707	16	.	.	PUNCT
ftr-435	708	1	�	�	PROPN
ftr-435	709	1	the	the	DET
ftr-435	709	2	preamble	preamble	ADJ
ftr-435	709	3	notes	note	VERB
ftr-435	709	4	that	that	SCONJ
ftr-435	709	5	the	the	DET
ftr-435	709	6	service	service	NOUN
ftr-435	709	7	will	will	AUX
ftr-435	709	8	not	not	PART
ftr-435	709	9	generally	generally	ADV
ftr-435	709	10	challenge	challenge	VERB
ftr-435	709	11	return	return	NOUN
ftr-435	709	12	positions	position	NOUN
ftr-435	709	13	that	that	PRON
ftr-435	709	14	are	be	AUX
ftr-435	709	15	consistent	consistent	ADJ
ftr-435	709	16	with	with	ADP
ftr-435	709	17	the	the	DET
ftr-435	709	18	proposed	propose	VERB
ftr-435	709	19	regulation	regulation	NOUN
ftr-435	709	20	.	.	PUNCT
ftr-435	710	1	3	3	X
ftr-435	710	2	.	.	X
ftr-435	710	3	wicor	wicor	PROPN
ftr-435	710	4	,	,	PUNCT
ftr-435	710	5	inc	inc	PROPN
ftr-435	710	6	.	.	PROPN
ftr-435	711	1	v.	v.	PROPN
ftr-435	711	2	united	united	PROPN
ftr-435	711	3	states	states	PROPN
ftr-435	711	4	,	,	PUNCT
ftr-435	711	5	263	263	NUM
ftr-435	711	6	f.3d	f.3d	NUM
ftr-435	711	7	659	659	NUM
ftr-435	711	8	,	,	PUNCT
ftr-435	711	9	88	88	NUM
ftr-435	711	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	711	11	5474	5474	NUM
ftr-435	711	12	,	,	PUNCT
ftr-435	711	13	2001	2001	NUM
ftr-435	711	14	-	-	SYM
ftr-435	711	15	2	2	NUM
ftr-435	711	16	u.s.t.c	u.s.t.c	PROPN
ftr-435	711	17	.	.	PROPN
ftr-435	712	1	¶	¶	PROPN
ftr-435	712	2	50,576	50,576	NUM
ftr-435	712	3	(	(	PUNCT
ftr-435	712	4	7th	7th	ADJ
ftr-435	712	5	cir	cir	NOUN
ftr-435	712	6	.	.	PUNCT
ftr-435	712	7	8/14/01	8/14/01	NUM
ftr-435	712	8	)	)	PUNCT
ftr-435	712	9	,	,	PUNCT
ftr-435	712	10	aff	aff	PROPN
ftr-435	712	11	�	�	PROPN
ftr-435	712	12	g	g	PROPN
ftr-435	712	13	116	116	NUM
ftr-435	712	14	f.	f.	PROPN
ftr-435	712	15	supp	supp	PROPN
ftr-435	712	16	.	.	PUNCT
ftr-435	713	1	2d	2d	NOUN
ftr-435	713	2	1028	1028	NUM
ftr-435	713	3	(	(	PUNCT
ftr-435	713	4	e.d	e.d	PROPN
ftr-435	713	5	.	.	PROPN
ftr-435	713	6	wis	wis	PROPN
ftr-435	713	7	.	.	PROPN
ftr-435	713	8	2000	2000	NUM
ftr-435	713	9	)	)	PUNCT
ftr-435	713	10	.	.	PUNCT
ftr-435	714	1	in	in	ADP
ftr-435	714	2	an	an	DET
ftr-435	714	3	opinion	opinion	NOUN
ftr-435	714	4	by	by	ADP
ftr-435	714	5	judge	judge	NOUN
ftr-435	714	6	posner	posner	NOUN
ftr-435	714	7	,	,	PUNCT
ftr-435	714	8	the	the	DET
ftr-435	714	9	seventh	seventh	ADJ
ftr-435	714	10	circuit	circuit	NOUN
ftr-435	714	11	affirmed	affirm	VERB
ftr-435	714	12	the	the	DET
ftr-435	714	13	denial	denial	NOUN
ftr-435	714	14	of	of	ADP
ftr-435	714	15	the	the	DET
ftr-435	714	16	§	§	PROPN
ftr-435	714	17	41	41	NUM
ftr-435	714	18	research	research	NOUN
ftr-435	714	19	credit	credit	NOUN
ftr-435	714	20	to	to	ADP
ftr-435	714	21	the	the	DET
ftr-435	714	22	taxpayer	taxpayer	NOUN
ftr-435	714	23	with	with	ADP
ftr-435	714	24	respect	respect	NOUN
ftr-435	714	25	to	to	ADP
ftr-435	714	26	internal	internal	ADJ
ftr-435	714	27	use	use	NOUN
ftr-435	714	28	software	software	NOUN
ftr-435	714	29	that	that	PRON
ftr-435	714	30	did	do	AUX
ftr-435	714	31	not	not	PART
ftr-435	714	32	�	�	AUX
ftr-435	714	33	discover	discover	VERB
ftr-435	714	34	�	�	NOUN
ftr-435	714	35	technological	technological	ADJ
ftr-435	714	36	information	information	NOUN
ftr-435	714	37	.	.	PUNCT
ftr-435	715	1	that	that	DET
ftr-435	715	2	andersen	andersen	PROPN
ftr-435	715	3	consulting	consulting	PROPN
ftr-435	715	4	,	,	PUNCT
ftr-435	715	5	which	which	PRON
ftr-435	715	6	developed	develop	VERB
ftr-435	715	7	software	software	NOUN
ftr-435	715	8	integrating	integrate	VERB
ftr-435	715	9	purchase	purchase	NOUN
ftr-435	715	10	software	software	NOUN
ftr-435	715	11	into	into	ADP
ftr-435	715	12	a	a	DET
ftr-435	715	13	single	single	ADJ
ftr-435	715	14	system	system	NOUN
ftr-435	715	15	for	for	ADP
ftr-435	715	16	the	the	DET
ftr-435	715	17	taxpayer	taxpayer	NOUN
ftr-435	715	18	and	and	CCONJ
ftr-435	715	19	which	which	PRON
ftr-435	715	20	[	[	X
ftr-435	715	21	under	under	ADP
ftr-435	715	22	the	the	DET
ftr-435	715	23	contract	contract	NOUN
ftr-435	715	24	]	]	PUNCT
ftr-435	715	25	owned	own	VERB
ftr-435	715	26	the	the	DET
ftr-435	715	27	source	source	NOUN
ftr-435	715	28	code	code	NOUN
ftr-435	715	29	for	for	ADP
ftr-435	715	30	the	the	DET
ftr-435	715	31	system	system	NOUN
ftr-435	715	32	software	software	NOUN
ftr-435	715	33	,	,	PUNCT
ftr-435	715	34	did	do	AUX
ftr-435	715	35	not	not	PART
ftr-435	715	36	bother	bother	VERB
ftr-435	715	37	to	to	PART
ftr-435	715	38	retain	retain	VERB
ftr-435	715	39	a	a	DET
ftr-435	715	40	copy	copy	NOUN
ftr-435	715	41	of	of	ADP
ftr-435	715	42	the	the	DET
ftr-435	715	43	source	source	NOUN
ftr-435	715	44	code	code	NOUN
ftr-435	715	45	itself	itself	PRON
ftr-435	715	46	was	be	AUX
ftr-435	715	47	probative	probative	ADJ
ftr-435	715	48	that	that	SCONJ
ftr-435	715	49	nothing	nothing	PRON
ftr-435	715	50	usable	usable	ADJ
ftr-435	715	51	by	by	ADP
ftr-435	715	52	anyone	anyone	PRON
ftr-435	715	53	else	else	ADV
ftr-435	715	54	was	be	AUX
ftr-435	715	55	�	�	PROPN
ftr-435	715	56	discovered	discover	VERB
ftr-435	715	57	.	.	PUNCT
ftr-435	716	1	�	�	PROPN
ftr-435	716	2	4	4	NUM
ftr-435	716	3	.	.	PUNCT
ftr-435	717	1	no	no	INTJ
ftr-435	717	2	,	,	PUNCT
ftr-435	717	3	you	you	PRON
ftr-435	717	4	can	can	AUX
ftr-435	717	5	�	�	PROPN
ftr-435	717	6	t	t	PROPN
ftr-435	717	7	have	have	VERB
ftr-435	717	8	15	15	NUM
ftr-435	717	9	years	year	NOUN
ftr-435	717	10	to	to	PART
ftr-435	717	11	amend	amend	VERB
ftr-435	717	12	your	your	PRON
ftr-435	717	13	return	return	NOUN
ftr-435	717	14	.	.	PUNCT
ftr-435	718	1	chrysler	chrysler	PROPN
ftr-435	718	2	corp	corp	PROPN
ftr-435	718	3	.	.	PROPN
ftr-435	719	1	v.	v.	PROPN
ftr-435	719	2	commissioner	commissioner	PROPN
ftr-435	719	3	,	,	PUNCT
ftr-435	719	4	116	116	NUM
ftr-435	719	5	t.c	t.c	PROPN
ftr-435	719	6	.	.	PROPN
ftr-435	719	7	465	465	NUM
ftr-435	719	8	(	(	PUNCT
ftr-435	719	9	6/29/01	6/29/01	NUM
ftr-435	719	10	)	)	PUNCT
ftr-435	719	11	.	.	PUNCT
ftr-435	720	1	chrysler	chrysler	PROPN
ftr-435	720	2	claimed	claim	VERB
ftr-435	720	3	a	a	DET
ftr-435	720	4	deduction	deduction	NOUN
ftr-435	720	5	for	for	ADP
ftr-435	720	6	foreign	foreign	ADJ
ftr-435	720	7	income	income	NOUN
ftr-435	720	8	taxes	taxis	NOUN
ftr-435	720	9	on	on	ADP
ftr-435	720	10	its	its	PRON
ftr-435	720	11	1980	1980	NUM
ftr-435	720	12	,	,	PUNCT
ftr-435	720	13	1981	1981	NUM
ftr-435	720	14	,	,	PUNCT
ftr-435	720	15	and	and	CCONJ
ftr-435	720	16	1982	1982	NUM
ftr-435	720	17	tax	tax	NOUN
ftr-435	720	18	returns	return	NOUN
ftr-435	720	19	.	.	PUNCT
ftr-435	721	1	on	on	ADP
ftr-435	721	2	july	july	PROPN
ftr-435	721	3	24	24	NUM
ftr-435	721	4	,	,	PUNCT
ftr-435	721	5	1995	1995	NUM
ftr-435	721	6	,	,	PUNCT
ftr-435	721	7	chrysler	chrysler	PROPN
ftr-435	721	8	filed	file	VERB
ftr-435	721	9	amended	amend	VERB
ftr-435	721	10	returns	return	NOUN
ftr-435	721	11	electing	elect	VERB
ftr-435	721	12	to	to	PART
ftr-435	721	13	claim	claim	VERB
ftr-435	721	14	the	the	DET
ftr-435	721	15	foreign	foreign	ADJ
ftr-435	721	16	tax	tax	NOUN
ftr-435	721	17	credit	credit	NOUN
ftr-435	721	18	for	for	ADP
ftr-435	721	19	those	those	DET
ftr-435	721	20	years	year	NOUN
ftr-435	721	21	and	and	CCONJ
ftr-435	721	22	amended	amend	VERB
ftr-435	721	23	its	its	PRON
ftr-435	721	24	1985	1985	NUM
ftr-435	721	25	return	return	NOUN
ftr-435	721	26	to	to	PART
ftr-435	721	27	claim	claim	VERB
ftr-435	721	28	a	a	DET
ftr-435	721	29	refund	refund	NOUN
ftr-435	721	30	from	from	ADP
ftr-435	721	31	a	a	DET
ftr-435	721	32	carryover	carryover	NOUN
ftr-435	721	33	of	of	ADP
ftr-435	721	34	the	the	DET
ftr-435	721	35	foreign	foreign	ADJ
ftr-435	721	36	tax	tax	NOUN
ftr-435	721	37	credits	credit	NOUN
ftr-435	721	38	to	to	ADP
ftr-435	721	39	1985	1985	NUM
ftr-435	721	40	(	(	PUNCT
ftr-435	721	41	which	which	DET
ftr-435	721	42	freed	free	VERB
ftr-435	721	43	-	-	PUNCT
ftr-435	721	44	up	up	ADP
ftr-435	721	45	itcs	itcs	NOUN
ftr-435	721	46	from	from	ADP
ftr-435	721	47	1985	1985	NUM
ftr-435	721	48	to	to	PART
ftr-435	721	49	carry	carry	VERB
ftr-435	721	50	forward	forward	ADV
ftr-435	721	51	to	to	ADP
ftr-435	721	52	future	future	ADJ
ftr-435	721	53	years	year	NOUN
ftr-435	721	54	)	)	PUNCT
ftr-435	721	55	.	.	PUNCT
ftr-435	722	1	the	the	DET
ftr-435	722	2	tax	tax	NOUN
ftr-435	722	3	court	court	NOUN
ftr-435	722	4	(	(	PUNCT
ftr-435	722	5	judge	judge	PROPN
ftr-435	722	6	laro	laro	PROPN
ftr-435	722	7	)	)	PUNCT
ftr-435	722	8	upheld	uphold	VERB
ftr-435	722	9	the	the	DET
ftr-435	722	10	commissioner	commissioner	NOUN
ftr-435	722	11	�	�	PROPN
ftr-435	722	12	s	s	PART
ftr-435	722	13	determination	determination	NOUN
ftr-435	722	14	that	that	SCONJ
ftr-435	722	15	the	the	DET
ftr-435	722	16	election	election	NOUN
ftr-435	722	17	to	to	PART
ftr-435	722	18	claim	claim	VERB
ftr-435	722	19	the	the	DET
ftr-435	722	20	foreign	foreign	ADJ
ftr-435	722	21	tax	tax	NOUN
ftr-435	722	22	credit	credit	NOUN
ftr-435	722	23	was	be	AUX
ftr-435	722	24	untimely	untimely	ADJ
ftr-435	722	25	.	.	PUNCT
ftr-435	723	1	the	the	DET
ftr-435	723	2	ten	ten	NUM
ftr-435	723	3	year	year	NOUN
ftr-435	723	4	period	period	NOUN
ftr-435	723	5	for	for	ADP
ftr-435	723	6	electing	elect	VERB
ftr-435	723	7	the	the	DET
ftr-435	723	8	foreign	foreign	ADJ
ftr-435	723	9	tax	tax	NOUN
ftr-435	723	10	credit	credit	NOUN
ftr-435	723	11	under	under	ADP
ftr-435	723	12	§	§	PROPN
ftr-435	723	13	901(a	901(a	NOUN
ftr-435	723	14	)	)	PUNCT
ftr-435	723	15	and	and	CCONJ
ftr-435	723	16	§	§	PROPN
ftr-435	723	17	6511(a	6511(a	NUM
ftr-435	723	18	)	)	PUNCT
ftr-435	723	19	and	and	CCONJ
ftr-435	723	20	(	(	PUNCT
ftr-435	723	21	d)(3)(a	d)(3)(a	PROPN
ftr-435	723	22	)	)	PUNCT
ftr-435	724	1	[	[	X
ftr-435	724	2	extending	extend	VERB
ftr-435	724	3	the	the	DET
ftr-435	724	4	period	period	NOUN
ftr-435	724	5	from	from	ADP
ftr-435	724	6	3	3	NUM
ftr-435	724	7	years	year	NOUN
ftr-435	724	8	to	to	ADP
ftr-435	724	9	10	10	NUM
ftr-435	724	10	years	year	NOUN
ftr-435	724	11	]	]	PUNCT
ftr-435	724	12	begins	begin	VERB
ftr-435	724	13	with	with	ADP
ftr-435	724	14	the	the	DET
ftr-435	724	15	year	year	NOUN
ftr-435	724	16	with	with	ADP
ftr-435	724	17	respect	respect	NOUN
ftr-435	724	18	to	to	ADP
ftr-435	724	19	which	which	PRON
ftr-435	724	20	the	the	DET
ftr-435	724	21	foreign	foreign	ADJ
ftr-435	724	22	tax	tax	NOUN
ftr-435	724	23	credit	credit	NOUN
ftr-435	724	24	is	be	AUX
ftr-435	724	25	elected	elect	VERB
ftr-435	724	26	,	,	PUNCT
ftr-435	724	27	not	not	PART
ftr-435	724	28	[	[	PUNCT
ftr-435	724	29	as	as	SCONJ
ftr-435	724	30	argued	argue	VERB
ftr-435	724	31	by	by	ADP
ftr-435	724	32	the	the	DET
ftr-435	724	33	taxpayer	taxpayer	NOUN
ftr-435	724	34	]	]	PUNCT
ftr-435	724	35	the	the	DET
ftr-435	724	36	later	later	ADJ
ftr-435	724	37	year	year	NOUN
ftr-435	724	38	to	to	PART
ftr-435	724	39	which	which	PRON
ftr-435	724	40	it	it	PRON
ftr-435	724	41	is	be	AUX
ftr-435	724	42	carried	carry	VERB
ftr-435	724	43	.	.	PUNCT
ftr-435	725	1	658	658	NUM
ftr-435	725	2	florida	florida	PROPN
ftr-435	725	3	tax	tax	NOUN
ftr-435	725	4	review	review	NOUN
ftr-435	725	5	[	[	X
ftr-435	725	6	vol.5	vol.5	NOUN
ftr-435	725	7	:	:	PUNCT
ftr-435	725	8	si	si	PROPN
ftr-435	725	9	5	5	NUM
ftr-435	725	10	.	.	PUNCT
ftr-435	725	11	big	big	ADJ
ftr-435	725	12	brother	brother	NOUN
ftr-435	725	13	may	may	AUX
ftr-435	725	14	be	be	AUX
ftr-435	725	15	watching	watch	VERB
ftr-435	725	16	your	your	PRON
ftr-435	725	17	mouth	mouth	NOUN
ftr-435	725	18	,	,	PUNCT
ftr-435	725	19	but	but	CCONJ
ftr-435	725	20	he	he	PRON
ftr-435	725	21	won	win	VERB
ftr-435	725	22	�	�	PROPN
ftr-435	725	23	t	t	PROPN
ftr-435	725	24	give	give	VERB
ftr-435	725	25	your	your	PRON
ftr-435	725	26	dentist	dentist	NOUN
ftr-435	725	27	a	a	DET
ftr-435	725	28	tax	tax	NOUN
ftr-435	725	29	credit	credit	NOUN
ftr-435	725	30	for	for	ADP
ftr-435	725	31	it	it	PRON
ftr-435	725	32	.	.	PUNCT
ftr-435	726	1	fan	fan	PROPN
ftr-435	726	2	v.	v.	PROPN
ftr-435	726	3	commissioner	commissioner	PROPN
ftr-435	726	4	,	,	PUNCT
ftr-435	726	5	117	117	NUM
ftr-435	726	6	t.c	t.c	PROPN
ftr-435	726	7	.	.	PROPN
ftr-435	726	8	32	32	NUM
ftr-435	726	9	(	(	PUNCT
ftr-435	726	10	6/24/01	6/24/01	NUM
ftr-435	726	11	)	)	PUNCT
ftr-435	726	12	.	.	PUNCT
ftr-435	727	1	dr	dr	PROPN
ftr-435	727	2	.	.	PROPN
ftr-435	727	3	fan	fan	PROPN
ftr-435	727	4	,	,	PUNCT
ftr-435	727	5	who	who	PRON
ftr-435	727	6	had	have	VERB
ftr-435	727	7	some	some	DET
ftr-435	727	8	hearing	hearing	NOUN
ftr-435	727	9	-	-	PUNCT
ftr-435	727	10	impaired	impair	VERB
ftr-435	727	11	patients	patient	NOUN
ftr-435	727	12	,	,	PUNCT
ftr-435	727	13	purchased	purchase	VERB
ftr-435	727	14	an	an	DET
ftr-435	727	15	intraoral	intraoral	ADJ
ftr-435	727	16	camera	camera	NOUN
ftr-435	727	17	system	system	NOUN
ftr-435	728	1	[	[	X
ftr-435	728	2	consisting	consist	VERB
ftr-435	728	3	of	of	ADP
ftr-435	728	4	a	a	DET
ftr-435	728	5	camera	camera	NOUN
ftr-435	728	6	and	and	CCONJ
ftr-435	728	7	monitor	monitor	NOUN
ftr-435	728	8	,	,	PUNCT
ftr-435	728	9	video	video	NOUN
ftr-435	728	10	presentations	presentation	NOUN
ftr-435	728	11	and	and	CCONJ
ftr-435	728	12	educational	educational	ADJ
ftr-435	728	13	materials	material	NOUN
ftr-435	728	14	]	]	PUNCT
ftr-435	728	15	for	for	ADP
ftr-435	728	16	use	use	NOUN
ftr-435	728	17	in	in	ADP
ftr-435	728	18	his	his	PRON
ftr-435	728	19	dental	dental	ADJ
ftr-435	728	20	practice	practice	NOUN
ftr-435	728	21	,	,	PUNCT
ftr-435	728	22	which	which	PRON
ftr-435	728	23	was	be	AUX
ftr-435	728	24	an	an	DET
ftr-435	728	25	eligible	eligible	ADJ
ftr-435	728	26	small	small	ADJ
ftr-435	728	27	business	business	NOUN
ftr-435	728	28	as	as	SCONJ
ftr-435	728	29	defined	define	VERB
ftr-435	728	30	in	in	ADP
ftr-435	728	31	§	§	PROPN
ftr-435	728	32	44(b	44(b	NUM
ftr-435	728	33	)	)	PUNCT
ftr-435	728	34	.	.	PUNCT
ftr-435	729	1	the	the	DET
ftr-435	729	2	system	system	NOUN
ftr-435	729	3	was	be	AUX
ftr-435	729	4	useful	useful	ADJ
ftr-435	729	5	with	with	ADP
ftr-435	729	6	respect	respect	NOUN
ftr-435	729	7	to	to	ADP
ftr-435	729	8	all	all	PRON
ftr-435	729	9	of	of	ADP
ftr-435	729	10	his	his	PRON
ftr-435	729	11	patients	patient	NOUN
ftr-435	729	12	,	,	PUNCT
ftr-435	729	13	but	but	CCONJ
ftr-435	729	14	because	because	SCONJ
ftr-435	729	15	dr	dr	PROPN
ftr-435	729	16	.	.	PROPN
ftr-435	729	17	fan	fan	PROPN
ftr-435	729	18	considered	consider	VERB
ftr-435	729	19	the	the	DET
ftr-435	729	20	system	system	NOUN
ftr-435	729	21	to	to	PART
ftr-435	729	22	be	be	AUX
ftr-435	729	23	a	a	DET
ftr-435	729	24	more	more	ADV
ftr-435	729	25	effective	effective	ADJ
ftr-435	729	26	and	and	CCONJ
ftr-435	729	27	efficient	efficient	ADJ
ftr-435	729	28	way	way	NOUN
ftr-435	729	29	to	to	PART
ftr-435	729	30	communicate	communicate	VERB
ftr-435	729	31	with	with	ADP
ftr-435	729	32	hearing	hearing	NOUN
ftr-435	729	33	-	-	PUNCT
ftr-435	729	34	impaired	impair	VERB
ftr-435	729	35	patients	patient	NOUN
ftr-435	729	36	,	,	PUNCT
ftr-435	729	37	he	he	PRON
ftr-435	729	38	claimed	claim	VERB
ftr-435	729	39	the	the	DET
ftr-435	729	40	§	§	PROPN
ftr-435	729	41	44	44	NUM
ftr-435	729	42	disabled	disabled	ADJ
ftr-435	729	43	access	access	NOUN
ftr-435	729	44	credit	credit	NOUN
ftr-435	729	45	for	for	ADP
ftr-435	729	46	the	the	DET
ftr-435	729	47	cost	cost	NOUN
ftr-435	729	48	of	of	ADP
ftr-435	729	49	the	the	DET
ftr-435	729	50	system	system	NOUN
ftr-435	729	51	.	.	PUNCT
ftr-435	730	1	the	the	DET
ftr-435	730	2	tax	tax	NOUN
ftr-435	730	3	court	court	NOUN
ftr-435	730	4	upheld	uphold	VERB
ftr-435	730	5	the	the	DET
ftr-435	730	6	commissioner	commissioner	NOUN
ftr-435	730	7	�	�	PROPN
ftr-435	730	8	s	s	PART
ftr-435	730	9	disallowance	disallowance	NOUN
ftr-435	730	10	of	of	ADP
ftr-435	730	11	the	the	DET
ftr-435	730	12	credit	credit	NOUN
ftr-435	730	13	on	on	ADP
ftr-435	730	14	the	the	DET
ftr-435	730	15	grounds	ground	NOUN
ftr-435	730	16	that	that	SCONJ
ftr-435	730	17	the	the	DET
ftr-435	730	18	system	system	NOUN
ftr-435	730	19	was	be	AUX
ftr-435	730	20	not	not	PART
ftr-435	730	21	an	an	DET
ftr-435	730	22	�	�	PROPN
ftr-435	730	23	eligible	eligible	ADJ
ftr-435	730	24	access	access	NOUN
ftr-435	730	25	expenditure	expenditure	NOUN
ftr-435	730	26	�	�	PROPN
ftr-435	730	27	as	as	SCONJ
ftr-435	730	28	defined	define	VERB
ftr-435	730	29	in	in	ADP
ftr-435	730	30	§	§	PROPN
ftr-435	730	31	44(c	44(c	PROPN
ftr-435	730	32	)	)	PUNCT
ftr-435	730	33	.	.	PUNCT
ftr-435	731	1	dr	dr	PROPN
ftr-435	731	2	fan	fan	PROPN
ftr-435	731	3	was	be	AUX
ftr-435	731	4	already	already	ADV
ftr-435	731	5	ada	ada	PROPN
ftr-435	731	6	compliant	compliant	PROPN
ftr-435	731	7	;	;	PUNCT
ftr-435	731	8	and	and	CCONJ
ftr-435	731	9	the	the	DET
ftr-435	731	10	system	system	NOUN
ftr-435	731	11	was	be	AUX
ftr-435	731	12	not	not	PART
ftr-435	731	13	marketed	market	VERB
ftr-435	731	14	as	as	ADP
ftr-435	731	15	,	,	PUNCT
ftr-435	731	16	acquired	acquire	VERB
ftr-435	731	17	,	,	PUNCT
ftr-435	731	18	or	or	CCONJ
ftr-435	731	19	used	use	VERB
ftr-435	731	20	specifically	specifically	ADV
ftr-435	731	21	as	as	ADP
ftr-435	731	22	an	an	DET
ftr-435	731	23	auxiliary	auxiliary	ADJ
ftr-435	731	24	aid	aid	NOUN
ftr-435	731	25	or	or	CCONJ
ftr-435	731	26	service	service	NOUN
ftr-435	731	27	to	to	PART
ftr-435	731	28	ensure	ensure	VERB
ftr-435	731	29	effective	effective	ADJ
ftr-435	731	30	communication	communication	NOUN
ftr-435	731	31	to	to	PART
ftr-435	731	32	comply	comply	VERB
ftr-435	731	33	with	with	ADP
ftr-435	731	34	the	the	DET
ftr-435	731	35	applicable	applicable	ADJ
ftr-435	731	36	requirements	requirement	NOUN
ftr-435	731	37	of	of	ADP
ftr-435	731	38	the	the	DET
ftr-435	731	39	ada	ada	PROPN
ftr-435	731	40	.	.	PROPN
ftr-435	732	1	6	6	NUM
ftr-435	732	2	.	.	PUNCT
ftr-435	732	3	tax	tax	NOUN
ftr-435	732	4	credit	credit	NOUN
ftr-435	732	5	provisions	provision	NOUN
ftr-435	732	6	in	in	ADP
ftr-435	732	7	the	the	DET
ftr-435	732	8	2001	2001	NUM
ftr-435	732	9	act	act	NOUN
ftr-435	732	10	.	.	PUNCT
ftr-435	733	1	a.	a.	PROPN
ftr-435	734	1	the	the	DET
ftr-435	734	2	§	§	PROPN
ftr-435	734	3	51	51	NUM
ftr-435	734	4	work	work	NOUN
ftr-435	734	5	opportunity	opportunity	NOUN
ftr-435	734	6	credit	credit	NOUN
ftr-435	734	7	was	be	AUX
ftr-435	734	8	extended	extend	VERB
ftr-435	734	9	through	through	ADP
ftr-435	734	10	12/31/01	12/31/01	NUM
ftr-435	734	11	.	.	PUNCT
ftr-435	735	1	b.	b.	PROPN
ftr-435	736	1	the	the	DET
ftr-435	736	2	hiring	hiring	NOUN
ftr-435	736	3	date	date	NOUN
ftr-435	736	4	for	for	ADP
ftr-435	736	5	eligibility	eligibility	NOUN
ftr-435	736	6	for	for	ADP
ftr-435	736	7	the	the	DET
ftr-435	736	8	§	§	PROPN
ftr-435	736	9	51a	51a	NOUN
ftr-435	736	10	welfare	welfare	NOUN
ftr-435	736	11	-	-	PUNCT
ftr-435	736	12	to	to	ADP
ftr-435	736	13	-	-	PUNCT
ftr-435	736	14	work	work	NOUN
ftr-435	736	15	credit	credit	NOUN
ftr-435	736	16	was	be	AUX
ftr-435	736	17	extended	extend	VERB
ftr-435	736	18	through	through	ADP
ftr-435	736	19	12/31/01	12/31/01	NUM
ftr-435	736	20	.	.	PROPN
ftr-435	737	1	7	7	NUM
ftr-435	737	2	.	.	X
ftr-435	737	3	new	new	ADJ
ftr-435	737	4	§	§	PROPN
ftr-435	737	5	45f	45f	NOUN
ftr-435	737	6	was	be	AUX
ftr-435	737	7	added	add	VERB
ftr-435	737	8	.	.	PUNCT
ftr-435	738	1	starting	start	VERB
ftr-435	738	2	in	in	ADP
ftr-435	738	3	2002	2002	NUM
ftr-435	738	4	,	,	PUNCT
ftr-435	738	5	it	it	PRON
ftr-435	738	6	provides	provide	VERB
ftr-435	738	7	a	a	DET
ftr-435	738	8	credit	credit	NOUN
ftr-435	738	9	of	of	ADP
ftr-435	738	10	up	up	ADP
ftr-435	738	11	to	to	PART
ftr-435	738	12	$	$	SYM
ftr-435	738	13	150,000	150,000	NUM
ftr-435	738	14	to	to	ADP
ftr-435	738	15	an	an	DET
ftr-435	738	16	employer	employer	NOUN
ftr-435	738	17	for	for	ADP
ftr-435	738	18	25	25	NUM
ftr-435	738	19	percent	percent	NOUN
ftr-435	738	20	of	of	ADP
ftr-435	738	21	the	the	DET
ftr-435	738	22	employer	employer	NOUN
ftr-435	738	23	�	�	PROPN
ftr-435	738	24	s	s	PART
ftr-435	738	25	�	�	PROPN
ftr-435	738	26	qualified	qualified	ADJ
ftr-435	738	27	child	child	NOUN
ftr-435	738	28	care	care	NOUN
ftr-435	738	29	expenditures	expenditure	NOUN
ftr-435	738	30	�	�	PROPN
ftr-435	738	31	and	and	CCONJ
ftr-435	738	32	10	10	NUM
ftr-435	738	33	percent	percent	NOUN
ftr-435	738	34	of	of	ADP
ftr-435	738	35	the	the	DET
ftr-435	738	36	employer	employer	NOUN
ftr-435	738	37	�	�	PROPN
ftr-435	738	38	s	s	PART
ftr-435	738	39	�	�	PROPN
ftr-435	738	40	qualified	qualified	ADJ
ftr-435	738	41	child	child	NOUN
ftr-435	738	42	care	care	NOUN
ftr-435	738	43	resource	resource	NOUN
ftr-435	738	44	and	and	CCONJ
ftr-435	738	45	referral	referral	ADJ
ftr-435	738	46	expenditures	expenditure	NOUN
ftr-435	738	47	.	.	PUNCT
ftr-435	739	1	�	�	PROPN
ftr-435	739	2	the	the	DET
ftr-435	739	3	credit	credit	NOUN
ftr-435	739	4	is	be	AUX
ftr-435	739	5	available	available	ADJ
ftr-435	739	6	with	with	ADP
ftr-435	739	7	respect	respect	NOUN
ftr-435	739	8	to	to	ADP
ftr-435	739	9	a	a	DET
ftr-435	739	10	broad	broad	ADJ
ftr-435	739	11	range	range	NOUN
ftr-435	739	12	of	of	ADP
ftr-435	739	13	expenditures	expenditure	NOUN
ftr-435	739	14	incurred	incur	VERB
ftr-435	739	15	to	to	PART
ftr-435	739	16	provide	provide	VERB
ftr-435	739	17	childcare	childcare	NOUN
ftr-435	739	18	facilities	facility	NOUN
ftr-435	739	19	and	and	CCONJ
ftr-435	739	20	services	service	NOUN
ftr-435	739	21	for	for	ADP
ftr-435	739	22	the	the	DET
ftr-435	739	23	taxpayer	taxpayer	NOUN
ftr-435	739	24	-	-	PUNCT
ftr-435	739	25	employer	employer	NOUN
ftr-435	739	26	�	�	PROPN
ftr-435	739	27	s	s	PART
ftr-435	739	28	employees	employee	NOUN
ftr-435	739	29	.	.	PUNCT
ftr-435	740	1	myriad	myriad	VERB
ftr-435	740	2	special	special	ADJ
ftr-435	740	3	rules	rule	NOUN
ftr-435	740	4	,	,	PUNCT
ftr-435	740	5	worthy	worthy	ADJ
ftr-435	740	6	of	of	ADP
ftr-435	740	7	any	any	DET
ftr-435	740	8	direct	direct	ADJ
ftr-435	740	9	spending	spending	NOUN
ftr-435	740	10	government	government	NOUN
ftr-435	740	11	subsidy	subsidy	NOUN
ftr-435	740	12	program	program	NOUN
ftr-435	740	13	,	,	PUNCT
ftr-435	740	14	are	be	AUX
ftr-435	740	15	imposed	impose	VERB
ftr-435	740	16	on	on	ADP
ftr-435	740	17	qualification	qualification	NOUN
ftr-435	740	18	for	for	ADP
ftr-435	740	19	this	this	DET
ftr-435	740	20	tax	tax	NOUN
ftr-435	740	21	expenditure	expenditure	NOUN
ftr-435	740	22	,	,	PUNCT
ftr-435	740	23	including	include	VERB
ftr-435	740	24	a	a	DET
ftr-435	740	25	recapture	recapture	NOUN
ftr-435	740	26	of	of	ADP
ftr-435	740	27	a	a	DET
ftr-435	740	28	credit	credit	NOUN
ftr-435	740	29	if	if	SCONJ
ftr-435	740	30	a	a	DET
ftr-435	740	31	facility	facility	NOUN
ftr-435	740	32	ceases	cease	VERB
ftr-435	740	33	to	to	PART
ftr-435	740	34	be	be	AUX
ftr-435	740	35	used	use	VERB
ftr-435	740	36	for	for	ADP
ftr-435	740	37	child	child	NOUN
ftr-435	740	38	care	care	NOUN
ftr-435	740	39	after	after	SCONJ
ftr-435	740	40	the	the	DET
ftr-435	740	41	credit	credit	NOUN
ftr-435	740	42	is	be	AUX
ftr-435	740	43	allowed	allow	VERB
ftr-435	740	44	with	with	ADP
ftr-435	740	45	respect	respect	NOUN
ftr-435	740	46	to	to	ADP
ftr-435	740	47	the	the	DET
ftr-435	740	48	facility	facility	NOUN
ftr-435	740	49	.	.	PUNCT
ftr-435	741	1	in	in	ADP
ftr-435	741	2	general	general	ADJ
ftr-435	741	3	,	,	PUNCT
ftr-435	741	4	the	the	DET
ftr-435	741	5	benefits	benefit	NOUN
ftr-435	741	6	received	receive	VERB
ftr-435	741	7	by	by	ADP
ftr-435	741	8	the	the	DET
ftr-435	741	9	employees	employee	NOUN
ftr-435	741	10	as	as	ADP
ftr-435	741	11	a	a	DET
ftr-435	741	12	result	result	NOUN
ftr-435	741	13	of	of	ADP
ftr-435	741	14	the	the	DET
ftr-435	741	15	expenses	expense	NOUN
ftr-435	741	16	for	for	ADP
ftr-435	741	17	which	which	PRON
ftr-435	741	18	the	the	DET
ftr-435	741	19	employer	employer	NOUN
ftr-435	741	20	receives	receive	VERB
ftr-435	741	21	the	the	DET
ftr-435	741	22	credit	credit	NOUN
ftr-435	741	23	are	be	AUX
ftr-435	741	24	excludable	excludable	ADJ
ftr-435	741	25	from	from	ADP
ftr-435	741	26	gross	gross	ADJ
ftr-435	741	27	income	income	NOUN
ftr-435	741	28	under	under	ADP
ftr-435	741	29	§	§	PROPN
ftr-435	741	30	129	129	NUM
ftr-435	741	31	.	.	PUNCT
ftr-435	742	1	g.	g.	PROPN
ftr-435	742	2	natural	natural	ADJ
ftr-435	742	3	resources	resource	NOUN
ftr-435	742	4	deductions	deduction	NOUN
ftr-435	742	5	&	&	CCONJ
ftr-435	742	6	credits	credit	NOUN
ftr-435	742	7	1	1	NUM
ftr-435	742	8	.	.	PUNCT
ftr-435	743	1	a	a	DET
ftr-435	743	2	§	§	ADJ
ftr-435	743	3	29	29	NUM
ftr-435	743	4	credit	credit	NOUN
ftr-435	743	5	no	no	PRON
ftr-435	743	6	-	-	PUNCT
ftr-435	743	7	ruling	rule	VERB
ftr-435	743	8	issue	issue	NOUN
ftr-435	743	9	.	.	PUNCT
ftr-435	744	1	rev	rev	PROPN
ftr-435	744	2	.	.	PROPN
ftr-435	744	3	proc	proc	PROPN
ftr-435	744	4	.	.	PUNCT
ftr-435	745	1	2000	2000	NUM
ftr-435	745	2	-	-	SYM
ftr-435	745	3	47	47	NUM
ftr-435	745	4	,	,	PUNCT
ftr-435	745	5	2000	2000	NUM
ftr-435	745	6	-	-	SYM
ftr-435	745	7	46	46	NUM
ftr-435	745	8	i.r.b	i.r.b	NOUN
ftr-435	745	9	.	.	PUNCT
ftr-435	746	1	482	482	NUM
ftr-435	746	2	(	(	PUNCT
ftr-435	746	3	11/13/00	11/13/00	NUM
ftr-435	746	4	)	)	PUNCT
ftr-435	746	5	.	.	PUNCT
ftr-435	747	1	rev	rev	PROPN
ftr-435	747	2	.	.	PROPN
ftr-435	747	3	proc	proc	PROPN
ftr-435	747	4	.	.	PUNCT
ftr-435	748	1	2000	2000	NUM
ftr-435	748	2	-	-	SYM
ftr-435	748	3	3	3	NUM
ftr-435	748	4	,	,	PUNCT
ftr-435	748	5	§	§	PROPN
ftr-435	748	6	5	5	NUM
ftr-435	748	7	,	,	PUNCT
ftr-435	748	8	2000	2000	NUM
ftr-435	748	9	-	-	SYM
ftr-435	748	10	1	1	NUM
ftr-435	748	11	i.r.b	i.r.b	NOUN
ftr-435	748	12	.	.	PUNCT
ftr-435	748	13	103	103	NUM
ftr-435	748	14	,	,	PUNCT
ftr-435	748	15	is	be	AUX
ftr-435	748	16	amplified	amplify	VERB
ftr-435	748	17	by	by	ADP
ftr-435	748	18	adding	add	VERB
ftr-435	748	19	to	to	ADP
ftr-435	748	20	the	the	DET
ftr-435	748	21	list	list	NOUN
ftr-435	748	22	of	of	ADP
ftr-435	748	23	issues	issue	NOUN
ftr-435	748	24	on	on	ADP
ftr-435	748	25	which	which	PRON
ftr-435	748	26	the	the	DET
ftr-435	748	27	irs	irs	PROPN
ftr-435	748	28	will	will	AUX
ftr-435	748	29	not	not	PART
ftr-435	748	30	issue	issue	VERB
ftr-435	748	31	advance	advance	NOUN
ftr-435	748	32	rulings	ruling	NOUN
ftr-435	748	33	the	the	DET
ftr-435	748	34	2002	2002	NUM
ftr-435	748	35	]	]	PUNCT
ftr-435	748	36	recent	recent	ADJ
ftr-435	748	37	developments	development	NOUN
ftr-435	748	38	in	in	ADP
ftr-435	748	39	federal	federal	ADJ
ftr-435	748	40	income	income	NOUN
ftr-435	748	41	taxation	taxation	NOUN
ftr-435	748	42	659	659	NUM
ftr-435	748	43	question	question	NOUN
ftr-435	748	44	of	of	ADP
ftr-435	748	45	whether	whether	SCONJ
ftr-435	748	46	a	a	DET
ftr-435	748	47	solid	solid	ADJ
ftr-435	748	48	fuel	fuel	NOUN
ftr-435	748	49	other	other	ADJ
ftr-435	748	50	than	than	ADP
ftr-435	748	51	coke	coke	PROPN
ftr-435	748	52	or	or	CCONJ
ftr-435	748	53	a	a	DET
ftr-435	748	54	fuel	fuel	NOUN
ftr-435	748	55	produced	produce	VERB
ftr-435	748	56	from	from	ADP
ftr-435	748	57	waste	waste	NOUN
ftr-435	748	58	coal	coal	NOUN
ftr-435	748	59	is	be	AUX
ftr-435	748	60	a	a	DET
ftr-435	748	61	qualified	qualified	ADJ
ftr-435	748	62	fuel	fuel	NOUN
ftr-435	748	63	under	under	ADP
ftr-435	748	64	§	§	PROPN
ftr-435	748	65	29(c)(1)(c	29(c)(1)(c	NUM
ftr-435	748	66	)	)	PUNCT
ftr-435	748	67	.	.	PUNCT
ftr-435	749	1	waste	waste	NOUN
ftr-435	749	2	coal	coal	NOUN
ftr-435	749	3	for	for	ADP
ftr-435	749	4	this	this	DET
ftr-435	749	5	purpose	purpose	NOUN
ftr-435	749	6	is	be	AUX
ftr-435	749	7	limited	limit	VERB
ftr-435	749	8	to	to	PART
ftr-435	749	9	waste	waste	VERB
ftr-435	749	10	coal	coal	NOUN
ftr-435	749	11	fines	fine	NOUN
ftr-435	749	12	from	from	ADP
ftr-435	749	13	normal	normal	ADJ
ftr-435	749	14	mining	mining	NOUN
ftr-435	749	15	and	and	CCONJ
ftr-435	749	16	crushing	crush	VERB
ftr-435	749	17	operations	operation	NOUN
ftr-435	749	18	and	and	CCONJ
ftr-435	749	19	does	do	AUX
ftr-435	749	20	not	not	PART
ftr-435	749	21	include	include	VERB
ftr-435	749	22	fines	fine	NOUN
ftr-435	749	23	produced	produce	VERB
ftr-435	749	24	(	(	PUNCT
ftr-435	749	25	for	for	ADP
ftr-435	749	26	example	example	NOUN
ftr-435	749	27	,	,	PUNCT
ftr-435	749	28	by	by	ADP
ftr-435	749	29	crushing	crush	VERB
ftr-435	749	30	run	run	NOUN
ftr-435	749	31	-	-	PUNCT
ftr-435	749	32	of	of	ADP
ftr-435	749	33	-	-	PUNCT
ftr-435	749	34	mine	mine	NOUN
ftr-435	749	35	coal	coal	NOUN
ftr-435	749	36	)	)	PUNCT
ftr-435	749	37	for	for	ADP
ftr-435	749	38	the	the	DET
ftr-435	749	39	purpose	purpose	NOUN
ftr-435	749	40	of	of	ADP
ftr-435	749	41	claiming	claim	VERB
ftr-435	749	42	the	the	DET
ftr-435	749	43	credit	credit	NOUN
ftr-435	749	44	.	.	PUNCT
ftr-435	750	1	a.	a.	NOUN
ftr-435	750	2	rulings	ruling	NOUN
ftr-435	750	3	will	will	AUX
ftr-435	750	4	again	again	ADV
ftr-435	750	5	be	be	AUX
ftr-435	750	6	available	available	ADJ
ftr-435	750	7	.	.	PUNCT
ftr-435	751	1	but	but	CCONJ
ftr-435	751	2	treasury	treasury	PROPN
ftr-435	751	3	didn	didn	PROPN
ftr-435	751	4	�	�	PROPN
ftr-435	751	5	t	t	PROPN
ftr-435	751	6	revert	revert	VERB
ftr-435	751	7	to	to	ADP
ftr-435	751	8	pre	pre	ADJ
ftr-435	751	9	-	-	ADJ
ftr-435	751	10	suspension	suspension	ADJ
ftr-435	751	11	ruling	ruling	NOUN
ftr-435	751	12	standards	standard	NOUN
ftr-435	751	13	.	.	PUNCT
ftr-435	752	1	rev	rev	PROPN
ftr-435	752	2	.	.	PROPN
ftr-435	752	3	proc	proc	PROPN
ftr-435	752	4	.	.	PUNCT
ftr-435	753	1	2001	2001	NUM
ftr-435	753	2	-	-	SYM
ftr-435	753	3	30	30	NUM
ftr-435	753	4	,	,	PUNCT
ftr-435	753	5	2001	2001	NUM
ftr-435	753	6	-	-	SYM
ftr-435	753	7	19	19	NUM
ftr-435	753	8	i.r.b	i.r.b	NOUN
ftr-435	753	9	.	.	PUNCT
ftr-435	753	10	1163	1163	NUM
ftr-435	753	11	(	(	PUNCT
ftr-435	753	12	4/22/01	4/22/01	NUM
ftr-435	753	13	)	)	PUNCT
ftr-435	753	14	,	,	PUNCT
ftr-435	753	15	modified	modify	VERB
ftr-435	753	16	by	by	ADP
ftr-435	753	17	rev	rev	PROPN
ftr-435	753	18	.	.	PROPN
ftr-435	753	19	proc	proc	PROPN
ftr-435	753	20	.	.	PUNCT
ftr-435	754	1	2001	2001	NUM
ftr-435	754	2	-	-	SYM
ftr-435	754	3	34	34	NUM
ftr-435	754	4	,	,	PUNCT
ftr-435	754	5	2001	2001	NUM
ftr-435	754	6	-	-	SYM
ftr-435	754	7	22	22	NUM
ftr-435	754	8	i.r.b	i.r.b	NOUN
ftr-435	754	9	.	.	PUNCT
ftr-435	755	1	1293	1293	NUM
ftr-435	755	2	(	(	PUNCT
ftr-435	755	3	5/8/01	5/8/01	NUM
ftr-435	755	4	)	)	PUNCT
ftr-435	755	5	.	.	PUNCT
ftr-435	756	1	the	the	DET
ftr-435	756	2	ruling	ruling	NOUN
ftr-435	756	3	provides	provide	VERB
ftr-435	756	4	the	the	DET
ftr-435	756	5	circumstances	circumstance	NOUN
ftr-435	756	6	under	under	ADP
ftr-435	756	7	which	which	PRON
ftr-435	756	8	the	the	DET
ftr-435	756	9	service	service	NOUN
ftr-435	756	10	will	will	AUX
ftr-435	756	11	issue	issue	VERB
ftr-435	756	12	private	private	ADJ
ftr-435	756	13	letter	letter	NOUN
ftr-435	756	14	rulings	ruling	NOUN
ftr-435	756	15	regarding	regard	VERB
ftr-435	756	16	whether	whether	SCONJ
ftr-435	756	17	a	a	DET
ftr-435	756	18	solid	solid	ADJ
ftr-435	756	19	fuel	fuel	NOUN
ftr-435	756	20	produced	produce	VERB
ftr-435	756	21	from	from	ADP
ftr-435	756	22	coal	coal	NOUN
ftr-435	756	23	is	be	AUX
ftr-435	756	24	a	a	DET
ftr-435	756	25	qualified	qualified	ADJ
ftr-435	756	26	fuel	fuel	NOUN
ftr-435	756	27	under	under	ADP
ftr-435	756	28	§	§	PROPN
ftr-435	756	29	29(c)(1)(c	29(c)(1)(c	NUM
ftr-435	756	30	)	)	PUNCT
ftr-435	756	31	.	.	PUNCT
ftr-435	757	1	the	the	DET
ftr-435	757	2	circumstances	circumstance	NOUN
ftr-435	757	3	necessary	necessary	ADJ
ftr-435	757	4	for	for	SCONJ
ftr-435	757	5	the	the	DET
ftr-435	757	6	service	service	NOUN
ftr-435	757	7	to	to	PART
ftr-435	757	8	issue	issue	VERB
ftr-435	757	9	a	a	DET
ftr-435	757	10	private	private	ADJ
ftr-435	757	11	letter	letter	NOUN
ftr-435	757	12	ruling	ruling	NOUN
ftr-435	757	13	include	include	VERB
ftr-435	757	14	the	the	DET
ftr-435	757	15	presence	presence	NOUN
ftr-435	757	16	of	of	ADP
ftr-435	757	17	coal	coal	NOUN
ftr-435	757	18	feedstock	feedstock	NOUN
ftr-435	757	19	particles	particle	NOUN
ftr-435	757	20	no	no	ADV
ftr-435	757	21	larger	large	ADJ
ftr-435	757	22	than	than	ADP
ftr-435	757	23	a	a	DET
ftr-435	757	24	specific	specific	ADJ
ftr-435	757	25	size	size	NOUN
ftr-435	757	26	,	,	PUNCT
ftr-435	757	27	and	and	CCONJ
ftr-435	757	28	the	the	DET
ftr-435	757	29	performance	performance	NOUN
ftr-435	757	30	of	of	ADP
ftr-435	757	31	specific	specific	ADJ
ftr-435	757	32	activities	activity	NOUN
ftr-435	757	33	in	in	ADP
ftr-435	757	34	processing	process	VERB
ftr-435	757	35	the	the	DET
ftr-435	757	36	feedstock	feedstock	NOUN
ftr-435	757	37	in	in	ADP
ftr-435	757	38	order	order	NOUN
ftr-435	757	39	to	to	PART
ftr-435	757	40	effectuate	effectuate	VERB
ftr-435	757	41	a	a	DET
ftr-435	757	42	significant	significant	ADJ
ftr-435	757	43	chemical	chemical	NOUN
ftr-435	757	44	change	change	NOUN
ftr-435	757	45	.	.	PUNCT
ftr-435	758	1	the	the	DET
ftr-435	758	2	chief	chief	ADJ
ftr-435	758	3	requirement	requirement	NOUN
ftr-435	758	4	is	be	AUX
ftr-435	758	5	that	that	SCONJ
ftr-435	758	6	the	the	DET
ftr-435	758	7	fuel	fuel	NOUN
ftr-435	758	8	be	be	AUX
ftr-435	758	9	�	�	NOUN
ftr-435	758	10	synthetic	synthetic	NOUN
ftr-435	758	11	.	.	PUNCT
ftr-435	759	1	�	�	PROPN
ftr-435	759	2	to	to	PART
ftr-435	759	3	be	be	AUX
ftr-435	759	4	synthetic	synthetic	ADJ
ftr-435	759	5	�	�	NOUN
ftr-435	759	6	a	a	DET
ftr-435	759	7	fuel	fuel	NOUN
ftr-435	759	8	must	must	AUX
ftr-435	759	9	differ	differ	VERB
ftr-435	759	10	significantly	significantly	ADV
ftr-435	759	11	in	in	ADP
ftr-435	759	12	chemical	chemical	ADJ
ftr-435	759	13	composition	composition	NOUN
ftr-435	759	14	,	,	PUNCT
ftr-435	759	15	as	as	SCONJ
ftr-435	759	16	opposed	oppose	VERB
ftr-435	759	17	to	to	ADP
ftr-435	759	18	physical	physical	ADJ
ftr-435	759	19	composition	composition	NOUN
ftr-435	759	20	,	,	PUNCT
ftr-435	759	21	from	from	ADP
ftr-435	759	22	the	the	DET
ftr-435	759	23	substance	substance	NOUN
ftr-435	759	24	used	use	VERB
ftr-435	759	25	to	to	PART
ftr-435	759	26	produce	produce	VERB
ftr-435	759	27	it	it	PRON
ftr-435	759	28	.	.	PUNCT
ftr-435	760	1	�	�	PROPN
ftr-435	760	2	examples	example	NOUN
ftr-435	760	3	of	of	ADP
ftr-435	760	4	�	�	PROPN
ftr-435	760	5	favorable	favorable	ADJ
ftr-435	760	6	processes	process	NOUN
ftr-435	760	7	�	�	NOUN
ftr-435	760	8	set	set	VERB
ftr-435	760	9	forth	forth	ADP
ftr-435	760	10	in	in	ADP
ftr-435	760	11	the	the	DET
ftr-435	760	12	revenue	revenue	NOUN
ftr-435	760	13	procedure	procedure	NOUN
ftr-435	760	14	include	include	VERB
ftr-435	760	15	�	�	NOUN
ftr-435	760	16	gasification	gasification	NOUN
ftr-435	760	17	[	[	X
ftr-435	760	18	sic	sic	ADJ
ftr-435	760	19	]	]	X
ftr-435	760	20	and	and	CCONJ
ftr-435	760	21	liquefaction	liquefaction	NOUN
ftr-435	760	22	[	[	X
ftr-435	760	23	sic	sic	ADJ
ftr-435	760	24	]	]	PUNCT
ftr-435	760	25	and	and	CCONJ
ftr-435	760	26	production	production	NOUN
ftr-435	760	27	of	of	ADP
ftr-435	760	28	solvent	solvent	ADJ
ftr-435	760	29	refined	refined	ADJ
ftr-435	760	30	coal	coal	NOUN
ftr-435	760	31	that	that	PRON
ftr-435	760	32	result[s	result[	VERB
ftr-435	760	33	]	]	PUNCT
ftr-435	760	34	in	in	ADP
ftr-435	760	35	substantial	substantial	ADJ
ftr-435	760	36	chemical	chemical	NOUN
ftr-435	760	37	changes	change	NOUN
ftr-435	760	38	to	to	ADP
ftr-435	760	39	the	the	DET
ftr-435	760	40	entire	entire	ADJ
ftr-435	760	41	coal	coal	NOUN
ftr-435	760	42	feedstock	feedstock	NOUN
ftr-435	760	43	rather	rather	ADV
ftr-435	760	44	than	than	ADP
ftr-435	760	45	changes	change	NOUN
ftr-435	760	46	that	that	PRON
ftr-435	760	47	affect	affect	VERB
ftr-435	760	48	only	only	ADV
ftr-435	760	49	the	the	DET
ftr-435	760	50	surface	surface	NOUN
ftr-435	760	51	of	of	ADP
ftr-435	760	52	the	the	DET
ftr-435	760	53	coal	coal	NOUN
ftr-435	760	54	.	.	PUNCT
ftr-435	761	1	�	�	PROPN
ftr-435	761	2	b.	b.	PROPN
ftr-435	761	3	eleven	eleven	NUM
ftr-435	761	4	days	day	NOUN
ftr-435	761	5	later	later	ADV
ftr-435	761	6	,	,	PUNCT
ftr-435	761	7	the	the	DET
ftr-435	761	8	treasury	treasury	NOUN
ftr-435	761	9	did	do	AUX
ftr-435	761	10	revert	revert	VERB
ftr-435	761	11	to	to	PART
ftr-435	761	12	presuspension	presuspension	VERB
ftr-435	761	13	ruling	ruling	NOUN
ftr-435	761	14	standards	standard	NOUN
ftr-435	761	15	.	.	PUNCT
ftr-435	762	1	the	the	DET
ftr-435	762	2	world	world	NOUN
ftr-435	762	3	is	be	AUX
ftr-435	762	4	again	again	ADV
ftr-435	762	5	safe	safe	ADJ
ftr-435	762	6	for	for	ADP
ftr-435	762	7	sellers	seller	NOUN
ftr-435	762	8	of	of	ADP
ftr-435	762	9	processes	process	NOUN
ftr-435	762	10	and	and	CCONJ
ftr-435	762	11	tax	tax	NOUN
ftr-435	762	12	advantages	advantage	NOUN
ftr-435	762	13	.	.	PUNCT
ftr-435	763	1	rev	rev	PROPN
ftr-435	763	2	.	.	PROPN
ftr-435	763	3	proc	proc	PROPN
ftr-435	763	4	.	.	PUNCT
ftr-435	764	1	2001	2001	NUM
ftr-435	764	2	-	-	SYM
ftr-435	764	3	34	34	NUM
ftr-435	764	4	modifies	modifie	NOUN
ftr-435	764	5	rev	rev	NOUN
ftr-435	764	6	.	.	PROPN
ftr-435	764	7	proc	proc	PROPN
ftr-435	764	8	.	.	PUNCT
ftr-435	765	1	2001	2001	NUM
ftr-435	765	2	-	-	SYM
ftr-435	765	3	30	30	NUM
ftr-435	766	1	to	to	PART
ftr-435	766	2	expand	expand	VERB
ftr-435	766	3	the	the	DET
ftr-435	766	4	range	range	NOUN
ftr-435	766	5	of	of	ADP
ftr-435	766	6	sizes	size	NOUN
ftr-435	766	7	of	of	ADP
ftr-435	766	8	coal	coal	NOUN
ftr-435	766	9	feedstock	feedstock	NOUN
ftr-435	766	10	and	and	CCONJ
ftr-435	766	11	to	to	PART
ftr-435	766	12	eliminate	eliminate	VERB
ftr-435	766	13	one	one	NUM
ftr-435	766	14	particular	particular	ADJ
ftr-435	766	15	activity	activity	NOUN
ftr-435	766	16	as	as	ADP
ftr-435	766	17	a	a	DET
ftr-435	766	18	necessary	necessary	ADJ
ftr-435	766	19	part	part	NOUN
ftr-435	766	20	of	of	ADP
ftr-435	766	21	a	a	DET
ftr-435	766	22	process	process	NOUN
ftr-435	766	23	that	that	PRON
ftr-435	766	24	results	result	VERB
ftr-435	766	25	in	in	ADP
ftr-435	766	26	a	a	DET
ftr-435	766	27	qualified	qualified	ADJ
ftr-435	766	28	fuel	fuel	NOUN
ftr-435	766	29	.	.	PUNCT
ftr-435	767	1	2	2	X
ftr-435	767	2	.	.	X
ftr-435	767	3	the	the	DET
ftr-435	767	4	exxon	exxon	PROPN
ftr-435	767	5	saga	saga	NOUN
ftr-435	767	6	:	:	PUNCT
ftr-435	767	7	after	after	ADP
ftr-435	767	8	an	an	DET
ftr-435	767	9	initial	initial	ADJ
ftr-435	767	10	setback	setback	NOUN
ftr-435	767	11	in	in	ADP
ftr-435	767	12	the	the	DET
ftr-435	767	13	tax	tax	NOUN
ftr-435	767	14	court	court	NOUN
ftr-435	767	15	,	,	PUNCT
ftr-435	767	16	exxon	exxon	PROPN
ftr-435	767	17	has	have	AUX
ftr-435	767	18	been	be	AUX
ftr-435	767	19	meeting	meet	VERB
ftr-435	767	20	with	with	ADP
ftr-435	767	21	success	success	NOUN
ftr-435	767	22	in	in	ADP
ftr-435	767	23	the	the	DET
ftr-435	767	24	federal	federal	ADJ
ftr-435	767	25	circuit	circuit	NOUN
ftr-435	767	26	on	on	ADP
ftr-435	767	27	the	the	DET
ftr-435	767	28	issue	issue	NOUN
ftr-435	767	29	of	of	ADP
ftr-435	767	30	taking	take	VERB
ftr-435	767	31	percentage	percentage	NOUN
ftr-435	767	32	depletion	depletion	NOUN
ftr-435	767	33	on	on	ADP
ftr-435	767	34	fixed	fix	VERB
ftr-435	767	35	contract	contract	NOUN
ftr-435	767	36	natural	natural	ADJ
ftr-435	767	37	gas	gas	NOUN
ftr-435	767	38	on	on	ADP
ftr-435	767	39	representative	representative	ADJ
ftr-435	767	40	market	market	NOUN
ftr-435	767	41	or	or	CCONJ
ftr-435	767	42	field	field	NOUN
ftr-435	767	43	prices	price	NOUN
ftr-435	767	44	that	that	PRON
ftr-435	767	45	are	be	AUX
ftr-435	767	46	greatly	greatly	ADV
ftr-435	767	47	in	in	ADP
ftr-435	767	48	excess	excess	NOUN
ftr-435	767	49	of	of	ADP
ftr-435	767	50	the	the	DET
ftr-435	767	51	actual	actual	ADJ
ftr-435	767	52	sale	sale	NOUN
ftr-435	767	53	price	price	NOUN
ftr-435	767	54	for	for	ADP
ftr-435	767	55	the	the	DET
ftr-435	767	56	gas	gas	NOUN
ftr-435	767	57	.	.	PUNCT
ftr-435	768	1	a.	a.	NOUN
ftr-435	768	2	tax	tax	PROPN
ftr-435	768	3	court	court	NOUN
ftr-435	768	4	:	:	PUNCT
ftr-435	768	5	taxpayer	taxpayer	NOUN
ftr-435	768	6	not	not	PART
ftr-435	768	7	permitted	permit	VERB
ftr-435	768	8	to	to	PART
ftr-435	768	9	follow	follow	VERB
ftr-435	768	10	the	the	DET
ftr-435	768	11	literal	literal	ADJ
ftr-435	768	12	language	language	NOUN
ftr-435	768	13	of	of	ADP
ftr-435	768	14	the	the	DET
ftr-435	768	15	regulations	regulation	NOUN
ftr-435	768	16	.	.	PUNCT
ftr-435	769	1	exxon	exxon	PROPN
ftr-435	769	2	corp	corp	PROPN
ftr-435	769	3	.	.	PROPN
ftr-435	769	4	v.	v.	PROPN
ftr-435	769	5	commissioner	commissioner	PROPN
ftr-435	769	6	,	,	PUNCT
ftr-435	769	7	102	102	NUM
ftr-435	769	8	t.c	t.c	PROPN
ftr-435	769	9	.	.	PROPN
ftr-435	769	10	721	721	NUM
ftr-435	769	11	(	(	PUNCT
ftr-435	769	12	6/6/94	6/6/94	NOUN
ftr-435	769	13	)	)	PUNCT
ftr-435	769	14	.	.	PUNCT
ftr-435	770	1	taxpayer	taxpayer	NOUN
ftr-435	770	2	was	be	AUX
ftr-435	770	3	not	not	PART
ftr-435	770	4	permitted	permit	VERB
ftr-435	770	5	to	to	PART
ftr-435	770	6	follow	follow	VERB
ftr-435	770	7	the	the	DET
ftr-435	770	8	literal	literal	ADJ
ftr-435	770	9	language	language	NOUN
ftr-435	770	10	of	of	ADP
ftr-435	770	11	reg	reg	NOUN
ftr-435	770	12	.	.	PUNCT
ftr-435	771	1	§	§	PROPN
ftr-435	771	2	1.613	1.613	NUM
ftr-435	771	3	-	-	PUNCT
ftr-435	771	4	3(a	3(a	NUM
ftr-435	771	5	)	)	PUNCT
ftr-435	771	6	and	and	CCONJ
ftr-435	771	7	use	use	VERB
ftr-435	771	8	�	�	NOUN
ftr-435	771	9	representative	representative	ADJ
ftr-435	771	10	market	market	NOUN
ftr-435	771	11	or	or	CCONJ
ftr-435	771	12	field	field	NOUN
ftr-435	771	13	prices	price	NOUN
ftr-435	771	14	�	�	PROPN
ftr-435	771	15	(	(	PUNCT
ftr-435	771	16	rmfp	rmfp	NOUN
ftr-435	771	17	)	)	PUNCT
ftr-435	771	18	in	in	ADP
ftr-435	771	19	determining	determine	VERB
ftr-435	771	20	�	�	NOUN
ftr-435	771	21	gross	gross	ADJ
ftr-435	771	22	income	income	NOUN
ftr-435	771	23	from	from	ADP
ftr-435	771	24	the	the	DET
ftr-435	771	25	property	property	NOUN
ftr-435	771	26	�	�	PROPN
ftr-435	771	27	for	for	ADP
ftr-435	771	28	purposes	purpose	NOUN
ftr-435	771	29	of	of	ADP
ftr-435	771	30	computing	compute	VERB
ftr-435	771	31	percentage	percentage	NOUN
ftr-435	771	32	depletion	depletion	NOUN
ftr-435	771	33	under	under	ADP
ftr-435	771	34	§	§	PROPN
ftr-435	771	35	613a(b)(1)(b	613a(b)(1)(b	PROPN
ftr-435	771	36	)	)	PUNCT
ftr-435	772	1	[	[	X
ftr-435	772	2	�	�	ADP
ftr-435	772	3	fixed	fix	VERB
ftr-435	772	4	contract	contract	NOUN
ftr-435	772	5	�	�	PROPN
ftr-435	772	6	exception	exception	NOUN
ftr-435	772	7	]	]	PUNCT
ftr-435	772	8	.	.	PUNCT
ftr-435	773	1	even	even	ADV
ftr-435	773	2	though	though	SCONJ
ftr-435	773	3	the	the	DET
ftr-435	773	4	regulation	regulation	NOUN
ftr-435	773	5	states	state	VERB
ftr-435	773	6	that	that	PRON
ftr-435	773	7	�	�	VERB
ftr-435	773	8	the	the	DET
ftr-435	773	9	gross	gross	ADJ
ftr-435	773	10	income	income	NOUN
ftr-435	773	11	from	from	ADP
ftr-435	773	12	the	the	DET
ftr-435	773	13	property	property	NOUN
ftr-435	773	14	shall	shall	AUX
ftr-435	773	15	be	be	AUX
ftr-435	773	16	assumed	assume	VERB
ftr-435	773	17	to	to	PART
ftr-435	773	18	be	be	AUX
ftr-435	773	19	equivalent	equivalent	ADJ
ftr-435	773	20	to	to	PART
ftr-435	773	21	rmfp	rmfp	VERB
ftr-435	773	22	�	�	PROPN
ftr-435	773	23	with	with	ADP
ftr-435	773	24	respect	respect	NOUN
ftr-435	773	25	to	to	ADP
ftr-435	773	26	natural	natural	ADJ
ftr-435	773	27	gas	gas	NOUN
ftr-435	773	28	transported	transport	VERB
ftr-435	773	29	from	from	ADP
ftr-435	773	30	660	660	NUM
ftr-435	773	31	florida	florida	PROPN
ftr-435	773	32	tax	tax	NOUN
ftr-435	773	33	review	review	NOUN
ftr-435	774	1	[	[	X
ftr-435	774	2	vol.5	vol.5	ADV
ftr-435	774	3	:	:	PUNCT
ftr-435	774	4	si	si	X
ftr-435	774	5	the	the	DET
ftr-435	774	6	premises	premise	NOUN
ftr-435	774	7	prior	prior	ADV
ftr-435	774	8	to	to	ADP
ftr-435	774	9	sale	sale	NOUN
ftr-435	774	10	,	,	PUNCT
ftr-435	774	11	the	the	DET
ftr-435	774	12	purpose	purpose	NOUN
ftr-435	774	13	of	of	ADP
ftr-435	774	14	that	that	DET
ftr-435	774	15	provision	provision	NOUN
ftr-435	774	16	was	be	AUX
ftr-435	774	17	to	to	PART
ftr-435	774	18	prevent	prevent	VERB
ftr-435	774	19	integrated	integrated	ADJ
ftr-435	774	20	producers	producer	NOUN
ftr-435	774	21	from	from	ADP
ftr-435	774	22	taking	take	VERB
ftr-435	774	23	depletion	depletion	NOUN
ftr-435	774	24	deductions	deduction	NOUN
ftr-435	774	25	on	on	ADP
ftr-435	774	26	transportation	transportation	NOUN
ftr-435	774	27	,	,	PUNCT
ftr-435	774	28	refining	refining	NOUN
ftr-435	774	29	,	,	PUNCT
ftr-435	774	30	etc	etc	X
ftr-435	774	31	.	.	X
ftr-435	774	32	-and	-and	VERB
ftr-435	774	33	not	not	PART
ftr-435	774	34	to	to	PART
ftr-435	774	35	permit	permit	VERB
ftr-435	774	36	a	a	DET
ftr-435	774	37	taxpayer	taxpayer	NOUN
ftr-435	774	38	to	to	PART
ftr-435	774	39	take	take	VERB
ftr-435	774	40	depletion	depletion	NOUN
ftr-435	774	41	based	base	VERB
ftr-435	774	42	upon	upon	SCONJ
ftr-435	774	43	a	a	DET
ftr-435	774	44	rmfp	rmfp	NOUN
ftr-435	774	45	price	price	NOUN
ftr-435	774	46	five	five	NUM
ftr-435	774	47	times	time	NOUN
ftr-435	774	48	the	the	DET
ftr-435	774	49	actual	actual	ADJ
ftr-435	774	50	sale	sale	NOUN
ftr-435	774	51	price	price	NOUN
ftr-435	774	52	of	of	ADP
ftr-435	774	53	the	the	DET
ftr-435	774	54	natural	natural	ADJ
ftr-435	774	55	gas	gas	NOUN
ftr-435	774	56	to	to	ADP
ftr-435	774	57	an	an	DET
ftr-435	774	58	exxon	exxon	PROPN
ftr-435	774	59	affiliate	affiliate	NOUN
ftr-435	774	60	.	.	PUNCT
ftr-435	775	1	the	the	DET
ftr-435	775	2	actual	actual	ADJ
ftr-435	775	3	contract	contract	NOUN
ftr-435	775	4	sale	sale	NOUN
ftr-435	775	5	price	price	NOUN
ftr-435	775	6	was	be	AUX
ftr-435	775	7	therefore	therefore	ADV
ftr-435	775	8	reduced	reduce	VERB
ftr-435	775	9	by	by	ADP
ftr-435	775	10	royalties	royalty	NOUN
ftr-435	775	11	and	and	CCONJ
ftr-435	775	12	transportation	transportation	NOUN
ftr-435	775	13	expenses	expense	NOUN
ftr-435	775	14	to	to	PART
ftr-435	775	15	determine	determine	VERB
ftr-435	775	16	�	�	PROPN
ftr-435	775	17	gross	gross	ADJ
ftr-435	775	18	income	income	NOUN
ftr-435	775	19	from	from	ADP
ftr-435	775	20	the	the	DET
ftr-435	775	21	property	property	NOUN
ftr-435	775	22	.	.	PUNCT
ftr-435	776	1	�	�	PROPN
ftr-435	776	2	b.	b.	PROPN
ftr-435	776	3	same	same	ADJ
ftr-435	776	4	issue	issue	NOUN
ftr-435	776	5	in	in	ADP
ftr-435	776	6	court	court	NOUN
ftr-435	776	7	of	of	ADP
ftr-435	776	8	federal	federal	ADJ
ftr-435	776	9	claims	claim	NOUN
ftr-435	776	10	.	.	PUNCT
ftr-435	777	1	exxon	exxon	PROPN
ftr-435	777	2	corp	corp	PROPN
ftr-435	777	3	.	.	PROPN
ftr-435	777	4	v.	v.	PROPN
ftr-435	777	5	united	united	PROPN
ftr-435	777	6	states	states	PROPN
ftr-435	777	7	,	,	PUNCT
ftr-435	777	8	33	33	NUM
ftr-435	777	9	fed	feed	VERB
ftr-435	777	10	.	.	PUNCT
ftr-435	778	1	cl	cl	NOUN
ftr-435	778	2	.	.	PUNCT
ftr-435	779	1	250	250	NUM
ftr-435	779	2	,	,	PUNCT
ftr-435	779	3	75	75	NUM
ftr-435	779	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	779	5	1733	1733	NUM
ftr-435	779	6	,	,	PUNCT
ftr-435	779	7	95	95	NUM
ftr-435	779	8	-	-	SYM
ftr-435	779	9	1	1	NUM
ftr-435	779	10	u.s.t.c	u.s.t.c	PROPN
ftr-435	779	11	.	.	PROPN
ftr-435	780	1	¶	¶	PROPN
ftr-435	780	2	50,245	50,245	NUM
ftr-435	780	3	(	(	PUNCT
ftr-435	780	4	fed	fed	PROPN
ftr-435	780	5	.	.	PUNCT
ftr-435	781	1	cl	cl	NOUN
ftr-435	781	2	.	.	PUNCT
ftr-435	782	1	4/11/95	4/11/95	NUM
ftr-435	782	2	)	)	PUNCT
ftr-435	782	3	.	.	PUNCT
ftr-435	783	1	on	on	ADP
ftr-435	783	2	the	the	DET
ftr-435	783	3	same	same	ADJ
ftr-435	783	4	issue	issue	NOUN
ftr-435	783	5	,	,	PUNCT
ftr-435	783	6	the	the	DET
ftr-435	783	7	court	court	NOUN
ftr-435	783	8	held	hold	VERB
ftr-435	783	9	that	that	SCONJ
ftr-435	783	10	while	while	SCONJ
ftr-435	783	11	the	the	DET
ftr-435	783	12	amount	amount	NOUN
ftr-435	783	13	upon	upon	SCONJ
ftr-435	783	14	which	which	DET
ftr-435	783	15	depletion	depletion	NOUN
ftr-435	783	16	can	can	AUX
ftr-435	783	17	be	be	AUX
ftr-435	783	18	taken	take	VERB
ftr-435	783	19	is	be	AUX
ftr-435	783	20	not	not	PART
ftr-435	783	21	necessarily	necessarily	ADV
ftr-435	783	22	limited	limit	VERB
ftr-435	783	23	by	by	ADP
ftr-435	783	24	actual	actual	ADJ
ftr-435	783	25	gross	gross	ADJ
ftr-435	783	26	income	income	NOUN
ftr-435	784	1	[	[	X
ftr-435	784	2	21	21	NUM
ftr-435	784	3	cents	cent	NOUN
ftr-435	784	4	]	]	PUNCT
ftr-435	784	5	,	,	PUNCT
ftr-435	784	6	the	the	DET
ftr-435	784	7	rmfp	rmfp	NOUN
ftr-435	784	8	calculated	calculate	VERB
ftr-435	784	9	by	by	ADP
ftr-435	784	10	exxon	exxon	PROPN
ftr-435	785	1	[	[	PUNCT
ftr-435	785	2	41	41	NUM
ftr-435	785	3	cents	cent	NOUN
ftr-435	785	4	]	]	PUNCT
ftr-435	785	5	was	be	AUX
ftr-435	785	6	not	not	PART
ftr-435	785	7	a	a	DET
ftr-435	785	8	reasonable	reasonable	ADJ
ftr-435	785	9	basis	basis	NOUN
ftr-435	785	10	upon	upon	SCONJ
ftr-435	785	11	which	which	DET
ftr-435	785	12	depletion	depletion	NOUN
ftr-435	785	13	may	may	AUX
ftr-435	785	14	be	be	AUX
ftr-435	785	15	taken	take	VERB
ftr-435	785	16	and	and	CCONJ
ftr-435	785	17	[	[	X
ftr-435	785	18	based	base	VERB
ftr-435	785	19	upon	upon	SCONJ
ftr-435	785	20	the	the	DET
ftr-435	785	21	burden	burden	NOUN
ftr-435	785	22	of	of	ADP
ftr-435	785	23	proof	proof	NOUN
ftr-435	785	24	]	]	PUNCT
ftr-435	785	25	the	the	DET
ftr-435	785	26	complaint	complaint	NOUN
ftr-435	785	27	was	be	AUX
ftr-435	785	28	dismissed	dismiss	VERB
ftr-435	785	29	.	.	PUNCT
ftr-435	786	1	but	but	CCONJ
ftr-435	786	2	reversed	reverse	VERB
ftr-435	786	3	.	.	PUNCT
ftr-435	786	4	.	.	PUNCT
ftr-435	786	5	.	.	PUNCT
ftr-435	786	6	.	.	PUNCT
ftr-435	787	1	c.	c.	PROPN
ftr-435	787	2	federal	federal	PROPN
ftr-435	787	3	circuit	circuit	PROPN
ftr-435	787	4	holds	hold	VERB
ftr-435	787	5	that	that	DET
ftr-435	787	6	rmfp	rmfp	NOUN
ftr-435	787	7	which	which	PRON
ftr-435	787	8	exceeds	exceed	VERB
ftr-435	787	9	actual	actual	ADJ
ftr-435	787	10	gross	gross	ADJ
ftr-435	787	11	receipts	receipt	NOUN
ftr-435	787	12	is	be	AUX
ftr-435	787	13	not	not	PART
ftr-435	787	14	precluded	preclude	VERB
ftr-435	787	15	,	,	PUNCT
ftr-435	787	16	nor	nor	CCONJ
ftr-435	787	17	is	be	AUX
ftr-435	787	18	it	it	PRON
ftr-435	787	19	per	per	ADP
ftr-435	787	20	se	se	X
ftr-435	787	21	�	�	PROPN
ftr-435	787	22	unreasonable	unreasonable	ADJ
ftr-435	787	23	.	.	PUNCT
ftr-435	788	1	�	�	PROPN
ftr-435	788	2	exxon	exxon	PROPN
ftr-435	788	3	corp	corp	PROPN
ftr-435	788	4	.	.	PROPN
ftr-435	788	5	v.	v.	PROPN
ftr-435	788	6	united	united	PROPN
ftr-435	788	7	states	states	PROPN
ftr-435	788	8	,	,	PUNCT
ftr-435	788	9	88	88	NUM
ftr-435	788	10	f.3d	f.3d	NUM
ftr-435	788	11	968	968	NUM
ftr-435	788	12	,	,	PUNCT
ftr-435	788	13	77	77	NUM
ftr-435	788	14	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	788	15	2521	2521	NUM
ftr-435	788	16	,	,	PUNCT
ftr-435	788	17	96	96	NUM
ftr-435	788	18	-	-	SYM
ftr-435	788	19	2	2	NUM
ftr-435	788	20	u.s.t.c	u.s.t.c	PROPN
ftr-435	788	21	.	.	PROPN
ftr-435	788	22	¶	¶	PROPN
ftr-435	788	23	50,324	50,324	NUM
ftr-435	789	1	(	(	PUNCT
ftr-435	789	2	fed	fed	PROPN
ftr-435	789	3	.	.	PUNCT
ftr-435	789	4	cir	cir	PROPN
ftr-435	789	5	.	.	PUNCT
ftr-435	790	1	6/20/96	6/20/96	NUM
ftr-435	790	2	)	)	PUNCT
ftr-435	790	3	,	,	PUNCT
ftr-435	790	4	cert	cert	PROPN
ftr-435	790	5	.	.	PUNCT
ftr-435	791	1	denied	deny	VERB
ftr-435	791	2	(	(	PUNCT
ftr-435	791	3	3/17/97	3/17/97	NUM
ftr-435	791	4	)	)	PUNCT
ftr-435	791	5	,	,	PUNCT
ftr-435	791	6	rev	rev	VERB
ftr-435	791	7	�	�	PROPN
ftr-435	791	8	g	g	PROPN
ftr-435	791	9	and	and	CCONJ
ftr-435	791	10	remanding	remand	VERB
ftr-435	791	11	33	33	NUM
ftr-435	791	12	fed	feed	VERB
ftr-435	791	13	.	.	PUNCT
ftr-435	792	1	cl	cl	NOUN
ftr-435	792	2	.	.	PUNCT
ftr-435	793	1	250	250	NUM
ftr-435	793	2	,	,	PUNCT
ftr-435	793	3	75	75	NUM
ftr-435	793	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	793	5	1733	1733	NUM
ftr-435	793	6	,	,	PUNCT
ftr-435	793	7	95	95	NUM
ftr-435	793	8	-	-	SYM
ftr-435	793	9	1	1	NUM
ftr-435	793	10	u.s.t.c	u.s.t.c	PROPN
ftr-435	793	11	.	.	PROPN
ftr-435	794	1	¶	¶	PROPN
ftr-435	794	2	50,245	50,245	NUM
ftr-435	794	3	(	(	PUNCT
ftr-435	794	4	fed	fed	PROPN
ftr-435	794	5	.	.	PUNCT
ftr-435	795	1	cl	cl	NOUN
ftr-435	795	2	.	.	PUNCT
ftr-435	795	3	1995	1995	NUM
ftr-435	795	4	)	)	PUNCT
ftr-435	795	5	.	.	PUNCT
ftr-435	796	1	court	court	NOUN
ftr-435	796	2	finds	find	VERB
ftr-435	796	3	taxpayer	taxpayer	NOUN
ftr-435	796	4	entitled	entitle	VERB
ftr-435	796	5	to	to	PART
ftr-435	796	6	calculate	calculate	VERB
ftr-435	796	7	its	its	PRON
ftr-435	796	8	depletion	depletion	NOUN
ftr-435	796	9	deduction	deduction	NOUN
ftr-435	796	10	based	base	VERB
ftr-435	796	11	upon	upon	SCONJ
ftr-435	796	12	an	an	DET
ftr-435	796	13	rmfp	rmfp	NOUN
ftr-435	796	14	of	of	ADP
ftr-435	796	15	39	39	NUM
ftr-435	796	16	cents	cent	NOUN
ftr-435	796	17	based	base	VERB
ftr-435	796	18	upon	upon	SCONJ
ftr-435	796	19	the	the	DET
ftr-435	796	20	wellhead	wellhead	NOUN
ftr-435	796	21	price	price	NOUN
ftr-435	796	22	that	that	PRON
ftr-435	796	23	would	would	AUX
ftr-435	796	24	be	be	AUX
ftr-435	796	25	realized	realize	VERB
ftr-435	796	26	by	by	ADP
ftr-435	796	27	nonintegrated	nonintegrate	VERB
ftr-435	796	28	producers	producer	NOUN
ftr-435	796	29	.	.	PUNCT
ftr-435	797	1	the	the	DET
ftr-435	797	2	court	court	NOUN
ftr-435	797	3	further	far	ADV
ftr-435	797	4	held	hold	VERB
ftr-435	797	5	that	that	SCONJ
ftr-435	797	6	the	the	DET
ftr-435	797	7	court	court	NOUN
ftr-435	797	8	of	of	ADP
ftr-435	797	9	federal	federal	ADJ
ftr-435	797	10	claims	claim	NOUN
ftr-435	797	11	should	should	AUX
ftr-435	797	12	not	not	PART
ftr-435	797	13	have	have	AUX
ftr-435	797	14	limited	limit	VERB
ftr-435	797	15	the	the	DET
ftr-435	797	16	price	price	NOUN
ftr-435	797	17	by	by	ADP
ftr-435	797	18	making	make	VERB
ftr-435	797	19	an	an	DET
ftr-435	797	20	independent	independent	ADJ
ftr-435	797	21	assessment	assessment	NOUN
ftr-435	797	22	of	of	ADP
ftr-435	797	23	the	the	DET
ftr-435	797	24	reasonableness	reasonableness	NOUN
ftr-435	797	25	of	of	ADP
ftr-435	797	26	the	the	DET
ftr-435	797	27	price	price	NOUN
ftr-435	797	28	because	because	SCONJ
ftr-435	797	29	the	the	DET
ftr-435	797	30	§	§	PROPN
ftr-435	797	31	611(a	611(a	PROPN
ftr-435	797	32	)	)	PUNCT
ftr-435	797	33	language	language	NOUN
ftr-435	797	34	�	�	NOUN
ftr-435	797	35	reasonable	reasonable	ADJ
ftr-435	797	36	allowance	allowance	NOUN
ftr-435	797	37	.	.	PUNCT
ftr-435	797	38	.	.	PUNCT
ftr-435	798	1	.	.	PUNCT
ftr-435	799	1	in	in	ADP
ftr-435	799	2	each	each	DET
ftr-435	799	3	case	case	NOUN
ftr-435	799	4	�	�	PROPN
ftr-435	799	5	refers	refer	VERB
ftr-435	799	6	to	to	ADP
ftr-435	799	7	the	the	DET
ftr-435	799	8	different	different	ADJ
ftr-435	799	9	types	type	NOUN
ftr-435	799	10	of	of	ADP
ftr-435	799	11	depletable	depletable	ADJ
ftr-435	799	12	resource	resource	NOUN
ftr-435	799	13	,	,	PUNCT
ftr-435	799	14	not	not	PART
ftr-435	799	15	to	to	ADP
ftr-435	799	16	individual	individual	ADJ
ftr-435	799	17	taxpayers	taxpayer	NOUN
ftr-435	799	18	.	.	PUNCT
ftr-435	800	1	d.	d.	PROPN
ftr-435	800	2	and	and	CCONJ
ftr-435	800	3	you	you	PRON
ftr-435	800	4	thought	think	VERB
ftr-435	800	5	you	you	PRON
ftr-435	800	6	couldn	couldn	VERB
ftr-435	800	7	�	�	PROPN
ftr-435	800	8	t	t	PROPN
ftr-435	800	9	deplete	deplete	NOUN
ftr-435	800	10	more	more	ADV
ftr-435	800	11	than	than	ADP
ftr-435	800	12	your	your	PRON
ftr-435	800	13	gross	gross	ADJ
ftr-435	800	14	income	income	NOUN
ftr-435	800	15	.	.	PUNCT
ftr-435	801	1	of	of	ADV
ftr-435	801	2	course	course	ADV
ftr-435	801	3	you	you	PRON
ftr-435	801	4	can	can	AUX
ftr-435	801	5	!	!	PUNCT
ftr-435	802	1	exxon	exxon	PROPN
ftr-435	802	2	corp	corp	PROPN
ftr-435	802	3	.	.	PROPN
ftr-435	802	4	v.	v.	PROPN
ftr-435	802	5	united	united	PROPN
ftr-435	802	6	states	states	PROPN
ftr-435	802	7	,	,	PUNCT
ftr-435	802	8	45	45	NUM
ftr-435	802	9	fed	feed	VERB
ftr-435	802	10	.	.	PUNCT
ftr-435	803	1	cl	cl	NOUN
ftr-435	803	2	.	.	PUNCT
ftr-435	804	1	581	581	NUM
ftr-435	804	2	,	,	PUNCT
ftr-435	804	3	2000	2000	NUM
ftr-435	804	4	-	-	SYM
ftr-435	804	5	1	1	NUM
ftr-435	804	6	u.s.t.c	u.s.t.c	PROPN
ftr-435	804	7	.	.	PROPN
ftr-435	805	1	¶	¶	PROPN
ftr-435	805	2	50,116	50,116	NUM
ftr-435	805	3	,	,	PUNCT
ftr-435	805	4	84	84	NUM
ftr-435	805	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	805	6	7235	7235	NUM
ftr-435	805	7	(	(	PUNCT
ftr-435	805	8	fed	fed	PROPN
ftr-435	805	9	.	.	PUNCT
ftr-435	806	1	cl	cl	NOUN
ftr-435	806	2	.	.	PUNCT
ftr-435	807	1	12/2/99	12/2/99	NUM
ftr-435	807	2	)	)	PUNCT
ftr-435	807	3	.	.	PUNCT
ftr-435	808	1	exxon	exxon	PROPN
ftr-435	808	2	sought	seek	VERB
ftr-435	808	3	a	a	DET
ftr-435	808	4	$	$	SYM
ftr-435	808	5	172.6	172.6	NUM
ftr-435	808	6	million	million	NUM
ftr-435	808	7	refund	refund	NOUN
ftr-435	808	8	based	base	VERB
ftr-435	808	9	on	on	ADP
ftr-435	808	10	percentage	percentage	NOUN
ftr-435	808	11	depletion	depletion	NOUN
ftr-435	808	12	for	for	ADP
ftr-435	808	13	1975	1975	NUM
ftr-435	808	14	,	,	PUNCT
ftr-435	808	15	under	under	ADP
ftr-435	808	16	§	§	PROPN
ftr-435	808	17	613a(b)(1)(b	613a(b)(1)(b	PROPN
ftr-435	808	18	)	)	PUNCT
ftr-435	808	19	,	,	PUNCT
ftr-435	808	20	allowing	allow	VERB
ftr-435	808	21	§	§	PROPN
ftr-435	808	22	613	613	NUM
ftr-435	808	23	percentage	percentage	NOUN
ftr-435	808	24	depletion	depletion	NOUN
ftr-435	808	25	for	for	ADP
ftr-435	808	26	natural	natural	ADJ
ftr-435	808	27	gas	gas	NOUN
ftr-435	808	28	sold	sell	VERB
ftr-435	808	29	under	under	ADP
ftr-435	808	30	a	a	DET
ftr-435	808	31	fixed	fix	VERB
ftr-435	808	32	contract	contract	NOUN
ftr-435	808	33	.	.	PUNCT
ftr-435	809	1	the	the	DET
ftr-435	809	2	long	long	ADJ
ftr-435	809	3	-	-	PUNCT
ftr-435	809	4	term	term	NOUN
ftr-435	809	5	contracts	contract	NOUN
ftr-435	809	6	in	in	ADP
ftr-435	809	7	issue	issue	NOUN
ftr-435	809	8	were	be	AUX
ftr-435	809	9	with	with	ADP
ftr-435	809	10	houston	houston	PROPN
ftr-435	809	11	lighting	lighting	PROPN
ftr-435	809	12	&	&	CCONJ
ftr-435	809	13	power	power	PROPN
ftr-435	809	14	co.	co.	PROPN
ftr-435	809	15	(	(	PUNCT
ftr-435	809	16	hl&p	hl&p	PROPN
ftr-435	809	17	)	)	PUNCT
ftr-435	809	18	and	and	CCONJ
ftr-435	809	19	with	with	ADP
ftr-435	809	20	southwestern	southwestern	ADJ
ftr-435	809	21	electric	electric	ADJ
ftr-435	809	22	and	and	CCONJ
ftr-435	809	23	power	power	PROPN
ftr-435	809	24	co.	co.	PROPN
ftr-435	809	25	(	(	PUNCT
ftr-435	809	26	swepco	swepco	ADJ
ftr-435	809	27	)	)	PUNCT
ftr-435	809	28	.	.	PUNCT
ftr-435	810	1	the	the	DET
ftr-435	810	2	irs	irs	PROPN
ftr-435	810	3	assessed	assess	VERB
ftr-435	810	4	a	a	DET
ftr-435	810	5	deficiency	deficiency	NOUN
ftr-435	810	6	for	for	ADP
ftr-435	810	7	1975	1975	NUM
ftr-435	810	8	on	on	ADP
ftr-435	810	9	the	the	DET
ftr-435	810	10	grounds	ground	NOUN
ftr-435	810	11	that	that	SCONJ
ftr-435	810	12	exxon	exxon	PROPN
ftr-435	810	13	was	be	AUX
ftr-435	810	14	not	not	PART
ftr-435	810	15	entitled	entitle	VERB
ftr-435	810	16	to	to	PART
ftr-435	810	17	use	use	VERB
ftr-435	810	18	the	the	DET
ftr-435	810	19	rmfp	rmfp	NOUN
ftr-435	810	20	under	under	ADP
ftr-435	810	21	reg	reg	NOUN
ftr-435	810	22	.	.	PUNCT
ftr-435	811	1	§	§	PROPN
ftr-435	811	2	1.6133(a	1.6133(a	NUM
ftr-435	811	3	)	)	PUNCT
ftr-435	811	4	to	to	PART
ftr-435	811	5	compute	compute	VERB
ftr-435	811	6	percentage	percentage	NOUN
ftr-435	811	7	depletion	depletion	NOUN
ftr-435	811	8	because	because	SCONJ
ftr-435	811	9	the	the	DET
ftr-435	811	10	fixed	fix	VERB
ftr-435	811	11	-	-	PUNCT
ftr-435	811	12	contract	contract	NOUN
ftr-435	811	13	exception	exception	NOUN
ftr-435	811	14	in	in	ADP
ftr-435	811	15	§	§	PROPN
ftr-435	811	16	613a(b)(1)(b	613a(b)(1)(b	NUM
ftr-435	811	17	)	)	PUNCT
ftr-435	811	18	did	do	AUX
ftr-435	811	19	not	not	PART
ftr-435	811	20	permit	permit	VERB
ftr-435	811	21	use	use	NOUN
ftr-435	811	22	of	of	ADP
ftr-435	811	23	the	the	DET
ftr-435	811	24	rmfp	rmfp	NOUN
ftr-435	811	25	.	.	PUNCT
ftr-435	812	1	exxon	exxon	PROPN
ftr-435	812	2	filed	file	VERB
ftr-435	812	3	suit	suit	NOUN
ftr-435	812	4	,	,	PUNCT
ftr-435	812	5	and	and	CCONJ
ftr-435	812	6	the	the	DET
ftr-435	812	7	court	court	NOUN
ftr-435	812	8	of	of	ADP
ftr-435	812	9	claims	claim	NOUN
ftr-435	812	10	initially	initially	ADV
ftr-435	812	11	denied	deny	VERB
ftr-435	812	12	the	the	DET
ftr-435	812	13	government	government	NOUN
ftr-435	812	14	�	�	NOUN
ftr-435	812	15	s	s	PART
ftr-435	812	16	motion	motion	NOUN
ftr-435	812	17	for	for	ADP
ftr-435	812	18	summary	summary	NOUN
ftr-435	812	19	judgment	judgment	NOUN
ftr-435	812	20	,	,	PUNCT
ftr-435	812	21	in	in	ADP
ftr-435	812	22	which	which	PRON
ftr-435	812	23	the	the	DET
ftr-435	812	24	government	government	NOUN
ftr-435	812	25	argued	argue	VERB
ftr-435	812	26	that	that	SCONJ
ftr-435	812	27	reg	reg	NOUN
ftr-435	812	28	.	.	PUNCT
ftr-435	813	1	§	§	PROPN
ftr-435	813	2	1.613	1.613	NUM
ftr-435	813	3	-	-	PUNCT
ftr-435	813	4	3(a	3(a	NUM
ftr-435	813	5	)	)	PUNCT
ftr-435	813	6	did	do	AUX
ftr-435	813	7	not	not	PART
ftr-435	813	8	apply	apply	VERB
ftr-435	813	9	to	to	ADP
ftr-435	813	10	post-1974	post-1974	ADJ
ftr-435	813	11	depletion	depletion	NOUN
ftr-435	813	12	allowed	allow	VERB
ftr-435	813	13	under	under	ADP
ftr-435	813	14	the	the	DET
ftr-435	813	15	fixed	fix	VERB
ftr-435	813	16	contract	contract	NOUN
ftr-435	813	17	exception	exception	NOUN
ftr-435	813	18	.	.	PUNCT
ftr-435	814	1	2002	2002	NUM
ftr-435	814	2	]	]	X
ftr-435	814	3	recent	recent	ADJ
ftr-435	814	4	developments	development	NOUN
ftr-435	814	5	in	in	ADP
ftr-435	814	6	federal	federal	ADJ
ftr-435	814	7	income	income	NOUN
ftr-435	814	8	taxation	taxation	NOUN
ftr-435	814	9	661	661	NUM
ftr-435	814	10	�	�	PROPN
ftr-435	814	11	on	on	ADP
ftr-435	814	12	the	the	DET
ftr-435	814	13	government	government	NOUN
ftr-435	814	14	�	�	NOUN
ftr-435	814	15	s	s	PART
ftr-435	814	16	motion	motion	NOUN
ftr-435	814	17	for	for	ADP
ftr-435	814	18	summary	summary	NOUN
ftr-435	814	19	judgment	judgment	NOUN
ftr-435	814	20	,	,	PUNCT
ftr-435	814	21	the	the	DET
ftr-435	814	22	court	court	NOUN
ftr-435	814	23	(	(	PUNCT
ftr-435	814	24	senior	senior	ADJ
ftr-435	814	25	judge	judge	NOUN
ftr-435	814	26	gibson	gibson	PROPN
ftr-435	814	27	)	)	PUNCT
ftr-435	814	28	held	hold	VERB
ftr-435	814	29	that	that	SCONJ
ftr-435	814	30	:	:	PUNCT
ftr-435	814	31	(	(	PUNCT
ftr-435	814	32	1	1	X
ftr-435	814	33	)	)	PUNCT
ftr-435	814	34	reg	reg	NOUN
ftr-435	814	35	.	.	PUNCT
ftr-435	815	1	§	§	PROPN
ftr-435	815	2	1.613	1.613	NUM
ftr-435	815	3	-	-	PUNCT
ftr-435	815	4	3(a	3(a	NUM
ftr-435	815	5	)	)	PUNCT
ftr-435	815	6	,	,	PUNCT
ftr-435	815	7	absent	absent	ADJ
ftr-435	815	8	evidence	evidence	NOUN
ftr-435	815	9	that	that	SCONJ
ftr-435	815	10	the	the	DET
ftr-435	815	11	regulation	regulation	NOUN
ftr-435	815	12	systematically	systematically	ADV
ftr-435	815	13	causes	cause	VERB
ftr-435	815	14	a	a	DET
ftr-435	815	15	material	material	ADJ
ftr-435	815	16	distortion	distortion	NOUN
ftr-435	815	17	of	of	ADP
ftr-435	815	18	the	the	DET
ftr-435	815	19	�	�	PROPN
ftr-435	815	20	gross	gross	ADJ
ftr-435	815	21	income	income	NOUN
ftr-435	815	22	from	from	ADP
ftr-435	815	23	the	the	DET
ftr-435	815	24	property	property	NOUN
ftr-435	815	25	,	,	PUNCT
ftr-435	815	26	�	�	PROPN
ftr-435	815	27	was	be	AUX
ftr-435	815	28	not	not	PART
ftr-435	815	29	facially	facially	ADV
ftr-435	815	30	invalid	invalid	ADJ
ftr-435	815	31	as	as	SCONJ
ftr-435	815	32	applied	apply	VERB
ftr-435	815	33	to	to	ADP
ftr-435	815	34	percentage	percentage	NOUN
ftr-435	815	35	depletion	depletion	NOUN
ftr-435	815	36	deduction	deduction	NOUN
ftr-435	815	37	pursuant	pursuant	NOUN
ftr-435	815	38	to	to	ADP
ftr-435	815	39	the	the	DET
ftr-435	815	40	post-1974	post-1974	ADJ
ftr-435	815	41	fixed	fix	VERB
ftr-435	815	42	contract	contract	NOUN
ftr-435	815	43	exception	exception	NOUN
ftr-435	815	44	[	[	X
ftr-435	815	45	even	even	ADV
ftr-435	815	46	if	if	SCONJ
ftr-435	815	47	the	the	DET
ftr-435	815	48	rmfp	rmfp	NOUN
ftr-435	815	49	exceeded	exceed	VERB
ftr-435	815	50	the	the	DET
ftr-435	815	51	actual	actual	ADJ
ftr-435	815	52	sales	sale	NOUN
ftr-435	815	53	price	price	NOUN
ftr-435	815	54	,	,	PUNCT
ftr-435	815	55	which	which	PRON
ftr-435	815	56	it	it	PRON
ftr-435	815	57	can	can	AUX
ftr-435	815	58	under	under	ADP
ftr-435	815	59	exxon	exxon	PROPN
ftr-435	815	60	corp	corp	PROPN
ftr-435	815	61	.	.	PROPN
ftr-435	816	1	v.	v.	PROPN
ftr-435	816	2	united	united	PROPN
ftr-435	816	3	states	states	PROPN
ftr-435	816	4	,	,	PUNCT
ftr-435	816	5	88	88	NUM
ftr-435	816	6	f.3d	f.3d	NUM
ftr-435	816	7	968	968	NUM
ftr-435	816	8	(	(	PUNCT
ftr-435	816	9	fed	fed	PROPN
ftr-435	816	10	.	.	PUNCT
ftr-435	816	11	cir	cir	PROPN
ftr-435	816	12	.	.	PUNCT
ftr-435	816	13	1996	1996	NUM
ftr-435	816	14	)	)	PUNCT
ftr-435	817	1	]	]	PUNCT
ftr-435	817	2	,	,	PUNCT
ftr-435	817	3	and	and	CCONJ
ftr-435	817	4	(	(	PUNCT
ftr-435	817	5	2	2	X
ftr-435	817	6	)	)	PUNCT
ftr-435	817	7	evidence	evidence	NOUN
ftr-435	817	8	raised	raise	VERB
ftr-435	817	9	genuine	genuine	ADJ
ftr-435	817	10	issues	issue	NOUN
ftr-435	817	11	of	of	ADP
ftr-435	817	12	material	material	ADJ
ftr-435	817	13	fact	fact	NOUN
ftr-435	817	14	that	that	SCONJ
ftr-435	817	15	the	the	DET
ftr-435	817	16	regulation	regulation	NOUN
ftr-435	817	17	produced	produce	VERB
ftr-435	817	18	a	a	DET
ftr-435	817	19	result	result	NOUN
ftr-435	817	20	that	that	PRON
ftr-435	817	21	was	be	AUX
ftr-435	817	22	arbitrary	arbitrary	ADJ
ftr-435	817	23	,	,	PUNCT
ftr-435	817	24	capricious	capricious	ADJ
ftr-435	817	25	,	,	PUNCT
ftr-435	817	26	or	or	CCONJ
ftr-435	817	27	manifestly	manifestly	ADV
ftr-435	817	28	contrary	contrary	ADJ
ftr-435	817	29	to	to	ADP
ftr-435	817	30	the	the	DET
ftr-435	817	31	post-1974	post-1974	ADJ
ftr-435	817	32	statutory	statutory	ADJ
ftr-435	817	33	percentage	percentage	NOUN
ftr-435	817	34	depletion	depletion	NOUN
ftr-435	817	35	scheme	scheme	NOUN
ftr-435	817	36	.	.	PUNCT
ftr-435	818	1	40	40	NUM
ftr-435	818	2	fed	feed	VERB
ftr-435	818	3	.	.	PUNCT
ftr-435	819	1	cl	cl	NOUN
ftr-435	819	2	.	.	PUNCT
ftr-435	820	1	73	73	NUM
ftr-435	820	2	(	(	PUNCT
ftr-435	820	3	1998	1998	NUM
ftr-435	820	4	)	)	PUNCT
ftr-435	820	5	.	.	PUNCT
ftr-435	821	1	after	after	ADP
ftr-435	821	2	trial	trial	NOUN
ftr-435	821	3	,	,	PUNCT
ftr-435	821	4	the	the	DET
ftr-435	821	5	court	court	NOUN
ftr-435	821	6	held	hold	VERB
ftr-435	821	7	:	:	PUNCT
ftr-435	821	8	�	�	PROPN
ftr-435	821	9	first	first	ADV
ftr-435	821	10	:	:	PUNCT
ftr-435	821	11	not	not	PART
ftr-435	821	12	all	all	PRON
ftr-435	821	13	of	of	ADP
ftr-435	821	14	the	the	DET
ftr-435	821	15	natural	natural	ADJ
ftr-435	821	16	gas	gas	NOUN
ftr-435	821	17	was	be	AUX
ftr-435	821	18	eligible	eligible	ADJ
ftr-435	821	19	under	under	ADP
ftr-435	821	20	reg	reg	NOUN
ftr-435	821	21	.	.	PUNCT
ftr-435	822	1	§	§	PROPN
ftr-435	822	2	1.613a-7(c)(5	1.613a-7(c)(5	PROPN
ftr-435	822	3	)	)	PUNCT
ftr-435	822	4	and	and	CCONJ
ftr-435	822	5	(	(	PUNCT
ftr-435	822	6	d	d	NOUN
ftr-435	822	7	)	)	PUNCT
ftr-435	822	8	.	.	PUNCT
ftr-435	823	1	exxon	exxon	PROPN
ftr-435	823	2	failed	fail	VERB
ftr-435	823	3	to	to	PART
ftr-435	823	4	prove	prove	VERB
ftr-435	823	5	that	that	SCONJ
ftr-435	823	6	its	its	PRON
ftr-435	823	7	contract	contract	NOUN
ftr-435	823	8	with	with	ADP
ftr-435	823	9	hl&p	hl&p	PROPN
ftr-435	823	10	qualified	qualify	VERB
ftr-435	823	11	as	as	ADP
ftr-435	823	12	a	a	DET
ftr-435	823	13	�	�	NOUN
ftr-435	823	14	fixed	fix	VERB
ftr-435	823	15	contract	contract	NOUN
ftr-435	823	16	.	.	PUNCT
ftr-435	824	1	�	�	PROPN
ftr-435	825	1	the	the	DET
ftr-435	825	2	hl&p	hl&p	PROPN
ftr-435	825	3	excess	excess	ADJ
ftr-435	825	4	royalty	royalty	NOUN
ftr-435	825	5	reimbursement	reimbursement	NOUN
ftr-435	825	6	and	and	CCONJ
ftr-435	825	7	additional	additional	ADJ
ftr-435	825	8	gas	gas	NOUN
ftr-435	825	9	contract	contract	NOUN
ftr-435	825	10	terms	term	NOUN
ftr-435	825	11	permitted	permit	VERB
ftr-435	825	12	exxon	exxon	PROPN
ftr-435	825	13	,	,	PUNCT
ftr-435	825	14	in	in	ADP
ftr-435	825	15	part	part	NOUN
ftr-435	825	16	,	,	PUNCT
ftr-435	825	17	to	to	PART
ftr-435	825	18	raise	raise	VERB
ftr-435	825	19	prices	price	NOUN
ftr-435	825	20	after	after	ADP
ftr-435	825	21	feb	feb	PROPN
ftr-435	825	22	.	.	PROPN
ftr-435	825	23	1	1	NUM
ftr-435	825	24	,	,	PUNCT
ftr-435	825	25	1975	1975	NUM
ftr-435	825	26	,	,	PUNCT
ftr-435	825	27	by	by	ADP
ftr-435	825	28	amounts	amount	NOUN
ftr-435	825	29	tied	tie	VERB
ftr-435	825	30	to	to	ADP
ftr-435	825	31	the	the	DET
ftr-435	825	32	market	market	NOUN
ftr-435	825	33	price	price	NOUN
ftr-435	825	34	for	for	ADP
ftr-435	825	35	natural	natural	ADJ
ftr-435	825	36	gas	gas	NOUN
ftr-435	825	37	[	[	X
ftr-435	825	38	which	which	PRON
ftr-435	825	39	would	would	AUX
ftr-435	825	40	allow	allow	VERB
ftr-435	825	41	it	it	PRON
ftr-435	825	42	to	to	PART
ftr-435	825	43	recover	recover	VERB
ftr-435	825	44	through	through	ADP
ftr-435	825	45	price	price	NOUN
ftr-435	825	46	increases	increase	NOUN
ftr-435	825	47	increased	increase	VERB
ftr-435	825	48	tax	tax	NOUN
ftr-435	825	49	liabilities	liability	NOUN
ftr-435	825	50	arising	arise	VERB
ftr-435	825	51	from	from	ADP
ftr-435	825	52	the	the	DET
ftr-435	825	53	repeal	repeal	NOUN
ftr-435	825	54	of	of	ADP
ftr-435	825	55	percentage	percentage	NOUN
ftr-435	825	56	depletion	depletion	NOUN
ftr-435	825	57	]	]	PUNCT
ftr-435	825	58	,	,	PUNCT
ftr-435	825	59	and	and	CCONJ
ftr-435	825	60	the	the	DET
ftr-435	825	61	sales	sale	NOUN
ftr-435	825	62	prices	price	NOUN
ftr-435	825	63	did	do	AUX
ftr-435	825	64	in	in	ADP
ftr-435	825	65	fact	fact	NOUN
ftr-435	825	66	increase	increase	NOUN
ftr-435	825	67	.	.	PUNCT
ftr-435	826	1	exxon	exxon	PROPN
ftr-435	826	2	did	do	AUX
ftr-435	826	3	not	not	PART
ftr-435	826	4	prove	prove	VERB
ftr-435	826	5	by	by	ADP
ftr-435	826	6	�	�	NOUN
ftr-435	826	7	clear	clear	ADJ
ftr-435	826	8	and	and	CCONJ
ftr-435	826	9	convincing	convincing	ADJ
ftr-435	826	10	evidence	evidence	NOUN
ftr-435	826	11	�	�	NOUN
ftr-435	826	12	that	that	SCONJ
ftr-435	826	13	the	the	DET
ftr-435	826	14	price	price	NOUN
ftr-435	826	15	increase	increase	NOUN
ftr-435	826	16	did	do	AUX
ftr-435	826	17	not	not	PART
ftr-435	826	18	�	�	VERB
ftr-435	826	19	to	to	ADP
ftr-435	826	20	any	any	DET
ftr-435	826	21	extent	extent	NOUN
ftr-435	826	22	�	�	PROPN
ftr-435	826	23	permit	permit	VERB
ftr-435	826	24	it	it	PRON
ftr-435	826	25	to	to	PART
ftr-435	826	26	recoup	recoup	VERB
ftr-435	826	27	tax	tax	NOUN
ftr-435	826	28	increases	increase	NOUN
ftr-435	826	29	attributable	attributable	ADJ
ftr-435	826	30	to	to	ADP
ftr-435	826	31	the	the	DET
ftr-435	826	32	repeal	repeal	NOUN
ftr-435	826	33	of	of	ADP
ftr-435	826	34	percentage	percentage	NOUN
ftr-435	826	35	depletion	depletion	NOUN
ftr-435	826	36	.	.	PUNCT
ftr-435	827	1	the	the	DET
ftr-435	827	2	contract	contract	NOUN
ftr-435	827	3	with	with	ADP
ftr-435	827	4	swepco	swepco	ADJ
ftr-435	827	5	,	,	PUNCT
ftr-435	827	6	however	however	ADV
ftr-435	827	7	,	,	PUNCT
ftr-435	827	8	was	be	AUX
ftr-435	827	9	qualified	qualified	ADJ
ftr-435	827	10	.	.	PUNCT
ftr-435	828	1	although	although	SCONJ
ftr-435	828	2	the	the	DET
ftr-435	828	3	contract	contract	NOUN
ftr-435	828	4	had	have	VERB
ftr-435	828	5	a	a	DET
ftr-435	828	6	price	price	NOUN
ftr-435	828	7	adjustment	adjustment	NOUN
ftr-435	828	8	clause	clause	NOUN
ftr-435	828	9	under	under	ADP
ftr-435	828	10	which	which	PRON
ftr-435	828	11	exxon	exxon	PROPN
ftr-435	828	12	�	�	PROPN
ftr-435	828	13	could	could	AUX
ftr-435	828	14	potentially	potentially	ADV
ftr-435	828	15	have	have	AUX
ftr-435	828	16	recovered	recover	VERB
ftr-435	828	17	a	a	DET
ftr-435	828	18	portion	portion	NOUN
ftr-435	828	19	of	of	ADP
ftr-435	828	20	its	its	PRON
ftr-435	828	21	increased	increase	VERB
ftr-435	828	22	income	income	NOUN
ftr-435	828	23	tax	tax	NOUN
ftr-435	828	24	liabilities	liability	NOUN
ftr-435	828	25	,	,	PUNCT
ftr-435	828	26	�	�	PROPN
ftr-435	828	27	the	the	DET
ftr-435	828	28	contract	contract	NOUN
ftr-435	828	29	qualified	qualify	VERB
ftr-435	828	30	as	as	ADP
ftr-435	828	31	a	a	DET
ftr-435	828	32	�	�	NOUN
ftr-435	828	33	fixed	fix	VERB
ftr-435	828	34	contract	contract	NOUN
ftr-435	828	35	�	�	PROPN
ftr-435	828	36	because	because	SCONJ
ftr-435	828	37	the	the	DET
ftr-435	828	38	contract	contract	NOUN
ftr-435	828	39	price	price	NOUN
ftr-435	828	40	did	do	AUX
ftr-435	828	41	not	not	PART
ftr-435	828	42	in	in	ADP
ftr-435	828	43	fact	fact	NOUN
ftr-435	828	44	increase	increase	NOUN
ftr-435	828	45	after	after	ADP
ftr-435	828	46	february	february	PROPN
ftr-435	828	47	1	1	NUM
ftr-435	828	48	,	,	PUNCT
ftr-435	828	49	1975	1975	NUM
ftr-435	828	50	.	.	PUNCT
ftr-435	829	1	�	�	PROPN
ftr-435	829	2	second	second	ADJ
ftr-435	829	3	:	:	PUNCT
ftr-435	829	4	for	for	ADP
ftr-435	829	5	calculating	calculate	VERB
ftr-435	829	6	exxon	exxon	PROPN
ftr-435	829	7	�	�	PROPN
ftr-435	829	8	s	s	PART
ftr-435	829	9	1975	1975	NUM
ftr-435	829	10	percentage	percentage	NOUN
ftr-435	829	11	depletion	depletion	NOUN
ftr-435	829	12	allowance	allowance	NOUN
ftr-435	829	13	,	,	PUNCT
ftr-435	829	14	the	the	DET
ftr-435	829	15	rmfp	rmfp	NOUN
ftr-435	829	16	is	be	AUX
ftr-435	829	17	$	$	SYM
ftr-435	829	18	0.6831	0.6831	NUM
ftr-435	829	19	per	per	ADP
ftr-435	829	20	thousand	thousand	NUM
ftr-435	829	21	cubic	cubic	ADJ
ftr-435	829	22	feet	foot	NOUN
ftr-435	829	23	(	(	PUNCT
ftr-435	829	24	mcf	mcf	NOUN
ftr-435	829	25	)	)	PUNCT
ftr-435	829	26	of	of	ADP
ftr-435	829	27	natural	natural	ADJ
ftr-435	829	28	gas	gas	NOUN
ftr-435	829	29	that	that	PRON
ftr-435	829	30	is	be	AUX
ftr-435	829	31	eligible	eligible	ADJ
ftr-435	829	32	for	for	ADP
ftr-435	829	33	percentage	percentage	NOUN
ftr-435	829	34	depletion	depletion	NOUN
ftr-435	829	35	.	.	PUNCT
ftr-435	830	1	(	(	PUNCT
ftr-435	830	2	1	1	X
ftr-435	830	3	)	)	PUNCT
ftr-435	830	4	the	the	DET
ftr-435	830	5	texas	texas	PROPN
ftr-435	830	6	gulf	gulf	PROPN
ftr-435	830	7	coast	coast	PROPN
ftr-435	830	8	/	/	SYM
ftr-435	830	9	east	east	PROPN
ftr-435	830	10	texas	texas	PROPN
ftr-435	830	11	region	region	PROPN
ftr-435	830	12	,	,	PUNCT
ftr-435	830	13	rather	rather	ADV
ftr-435	830	14	than	than	ADP
ftr-435	830	15	the	the	DET
ftr-435	830	16	entire	entire	ADJ
ftr-435	830	17	state	state	NOUN
ftr-435	830	18	,	,	PUNCT
ftr-435	830	19	constituted	constitute	VERB
ftr-435	830	20	a	a	DET
ftr-435	830	21	�	�	NOUN
ftr-435	830	22	market	market	NOUN
ftr-435	830	23	area	area	NOUN
ftr-435	830	24	that	that	PRON
ftr-435	830	25	was	be	AUX
ftr-435	830	26	geographically	geographically	ADV
ftr-435	830	27	�	�	PROPN
ftr-435	830	28	representative	representative	NOUN
ftr-435	830	29	�	�	PROPN
ftr-435	830	30	�	�	PROPN
ftr-435	830	31	of	of	ADP
ftr-435	830	32	exxon	exxon	PROPN
ftr-435	830	33	�	�	PROPN
ftr-435	830	34	s	s	PART
ftr-435	830	35	1975	1975	NUM
ftr-435	830	36	production	production	NOUN
ftr-435	830	37	from	from	ADP
ftr-435	830	38	the	the	DET
ftr-435	830	39	properties	property	NOUN
ftr-435	830	40	at	at	ADP
ftr-435	830	41	issue	issue	NOUN
ftr-435	830	42	.	.	PUNCT
ftr-435	831	1	(	(	PUNCT
ftr-435	831	2	2	2	X
ftr-435	831	3	)	)	PUNCT
ftr-435	831	4	in	in	ADP
ftr-435	831	5	determining	determine	VERB
ftr-435	831	6	whether	whether	SCONJ
ftr-435	831	7	that	that	DET
ftr-435	831	8	region	region	NOUN
ftr-435	831	9	was	be	AUX
ftr-435	831	10	the	the	DET
ftr-435	831	11	relevant	relevant	ADJ
ftr-435	831	12	market	market	NOUN
ftr-435	831	13	area	area	NOUN
ftr-435	831	14	,	,	PUNCT
ftr-435	831	15	judge	judge	PROPN
ftr-435	831	16	gibson	gibson	PROPN
ftr-435	831	17	found	find	VERB
ftr-435	831	18	that	that	SCONJ
ftr-435	831	19	exxon	exxon	PROPN
ftr-435	831	20	�	�	PROPN
ftr-435	831	21	s	s	PART
ftr-435	831	22	1975	1975	NUM
ftr-435	831	23	�	�	NOUN
ftr-435	831	24	gas	gas	NOUN
ftr-435	831	25	well	well	NOUN
ftr-435	831	26	gas	gas	NOUN
ftr-435	831	27	production	production	NOUN
ftr-435	831	28	�	�	PROPN
ftr-435	831	29	�	�	PROPN
ftr-435	831	30	comprising	comprise	VERB
ftr-435	831	31	90.24	90.24	NUM
ftr-435	831	32	percent	percent	NOUN
ftr-435	831	33	of	of	ADP
ftr-435	831	34	the	the	DET
ftr-435	831	35	gas	gas	NOUN
ftr-435	831	36	in	in	ADP
ftr-435	831	37	issue	issue	NOUN
ftr-435	831	38	�	�	PROPN
ftr-435	831	39	was	be	AUX
ftr-435	831	40	comparable	comparable	ADJ
ftr-435	831	41	or	or	CCONJ
ftr-435	831	42	superior	superior	ADJ
ftr-435	831	43	to	to	ADP
ftr-435	831	44	gas	gas	NOUN
ftr-435	831	45	produced	produce	VERB
ftr-435	831	46	and	and	CCONJ
ftr-435	831	47	sold	sell	VERB
ftr-435	831	48	generally	generally	ADV
ftr-435	831	49	through	through	ADP
ftr-435	831	50	the	the	DET
ftr-435	831	51	region	region	NOUN
ftr-435	831	52	;	;	PUNCT
ftr-435	831	53	only	only	ADV
ftr-435	831	54	9.74	9.74	NUM
ftr-435	831	55	percent	percent	NOUN
ftr-435	831	56	[	[	X
ftr-435	831	57	casinghead	casinghead	NOUN
ftr-435	831	58	gas	gas	NOUN
ftr-435	831	59	]	]	PUNCT
ftr-435	831	60	was	be	AUX
ftr-435	831	61	not	not	PART
ftr-435	831	62	comparable	comparable	ADJ
ftr-435	831	63	and	and	CCONJ
ftr-435	831	64	must	must	AUX
ftr-435	831	65	be	be	AUX
ftr-435	831	66	excluded	exclude	VERB
ftr-435	831	67	from	from	ADP
ftr-435	831	68	the	the	DET
ftr-435	831	69	computation	computation	NOUN
ftr-435	831	70	of	of	ADP
ftr-435	831	71	exxon	exxon	PROPN
ftr-435	831	72	�	�	PROPN
ftr-435	831	73	s	s	PART
ftr-435	831	74	allowance	allowance	NOUN
ftr-435	831	75	:	:	PUNCT
ftr-435	831	76	(	(	PUNCT
ftr-435	831	77	3	3	X
ftr-435	831	78	)	)	PUNCT
ftr-435	831	79	after	after	ADP
ftr-435	831	80	determining	determine	VERB
ftr-435	831	81	the	the	DET
ftr-435	831	82	appropriate	appropriate	ADJ
ftr-435	831	83	rmfp	rmfp	NOUN
ftr-435	831	84	transaction	transaction	NOUN
ftr-435	831	85	sample	sample	NOUN
ftr-435	831	86	and	and	CCONJ
ftr-435	831	87	adjusting	adjust	VERB
ftr-435	831	88	for	for	ADP
ftr-435	831	89	the	the	DET
ftr-435	831	90	pre	pre	ADJ
ftr-435	831	91	-	-	ADJ
ftr-435	831	92	sale	sale	ADJ
ftr-435	831	93	costs	cost	NOUN
ftr-435	831	94	of	of	ADP
ftr-435	831	95	compression	compression	NOUN
ftr-435	831	96	and	and	CCONJ
ftr-435	831	97	dehydration	dehydration	NOUN
ftr-435	831	98	,	,	PUNCT
ftr-435	831	99	the	the	DET
ftr-435	831	100	court	court	NOUN
ftr-435	831	101	held	hold	VERB
ftr-435	831	102	that	that	SCONJ
ftr-435	831	103	the	the	DET
ftr-435	831	104	rmfp	rmfp	NOUN
ftr-435	831	105	for	for	ADP
ftr-435	831	106	purposes	purpose	NOUN
ftr-435	831	107	of	of	ADP
ftr-435	831	108	reg	reg	NOUN
ftr-435	831	109	.	.	PUNCT
ftr-435	832	1	§	§	PROPN
ftr-435	832	2	1.6133(a	1.6133(a	NUM
ftr-435	832	3	)	)	PUNCT
ftr-435	832	4	was	be	AUX
ftr-435	832	5	$	$	SYM
ftr-435	832	6	0.6831	0.6831	NUM
ftr-435	832	7	per	per	ADP
ftr-435	832	8	mcf	mcf	NOUN
ftr-435	832	9	.	.	PUNCT
ftr-435	833	1	�	�	PROPN
ftr-435	833	2	exxon	exxon	PROPN
ftr-435	833	3	had	have	AUX
ftr-435	833	4	argued	argue	VERB
ftr-435	833	5	that	that	SCONJ
ftr-435	833	6	every	every	DET
ftr-435	833	7	sale	sale	NOUN
ftr-435	833	8	of	of	ADP
ftr-435	833	9	raw	raw	ADJ
ftr-435	833	10	gas	gas	NOUN
ftr-435	833	11	662	662	NUM
ftr-435	833	12	florida	florida	PROPN
ftr-435	833	13	tax	tax	NOUN
ftr-435	833	14	review	review	NOUN
ftr-435	833	15	[	[	X
ftr-435	833	16	vol.5	vol.5	NOUN
ftr-435	833	17	:	:	PUNCT
ftr-435	833	18	si	si	PROPN
ftr-435	833	19	8	8	NUM
ftr-435	833	20	.	.	PUNCT
ftr-435	833	21	in	in	ADP
ftr-435	833	22	texas	texas	PROPN
ftr-435	833	23	,	,	PUNCT
ftr-435	833	24	this	this	DET
ftr-435	833	25	word	word	NOUN
ftr-435	833	26	is	be	AUX
ftr-435	833	27	silent	silent	ADJ
ftr-435	833	28	when	when	SCONJ
ftr-435	833	29	the	the	DET
ftr-435	833	30	name	name	NOUN
ftr-435	833	31	of	of	ADP
ftr-435	833	32	the	the	DET
ftr-435	833	33	taxpayer	taxpayer	NOUN
ftr-435	833	34	is	be	AUX
ftr-435	833	35	pronounced	pronounce	VERB
ftr-435	833	36	.	.	PUNCT
ftr-435	834	1	at	at	ADP
ftr-435	834	2	a	a	DET
ftr-435	834	3	delivery	delivery	NOUN
ftr-435	834	4	point	point	NOUN
ftr-435	834	5	anywhere	anywhere	ADV
ftr-435	834	6	on	on	ADP
ftr-435	834	7	the	the	DET
ftr-435	834	8	producer	producer	NOUN
ftr-435	834	9	�	�	PROPN
ftr-435	834	10	s	s	PART
ftr-435	834	11	leased	lease	VERB
ftr-435	834	12	property	property	NOUN
ftr-435	834	13	was	be	AUX
ftr-435	834	14	a	a	DET
ftr-435	834	15	transaction	transaction	NOUN
ftr-435	834	16	in	in	ADP
ftr-435	834	17	which	which	PRON
ftr-435	834	18	the	the	DET
ftr-435	834	19	sale	sale	NOUN
ftr-435	834	20	price	price	NOUN
ftr-435	834	21	was	be	AUX
ftr-435	834	22	untainted	untainted	ADJ
ftr-435	834	23	by	by	ADP
ftr-435	834	24	transportation	transportation	NOUN
ftr-435	834	25	before	before	ADP
ftr-435	834	26	the	the	DET
ftr-435	834	27	sale	sale	NOUN
ftr-435	834	28	.	.	PUNCT
ftr-435	835	1	the	the	DET
ftr-435	835	2	court	court	NOUN
ftr-435	835	3	held	hold	VERB
ftr-435	835	4	that	that	SCONJ
ftr-435	835	5	exxon	exxon	PROPN
ftr-435	835	6	failed	fail	VERB
ftr-435	835	7	to	to	PART
ftr-435	835	8	support	support	VERB
ftr-435	835	9	that	that	DET
ftr-435	835	10	position	position	NOUN
ftr-435	835	11	,	,	PUNCT
ftr-435	835	12	and	and	CCONJ
ftr-435	835	13	that	that	SCONJ
ftr-435	835	14	it	it	PRON
ftr-435	835	15	was	be	AUX
ftr-435	835	16	not	not	PART
ftr-435	835	17	feasible	feasible	ADJ
ftr-435	835	18	to	to	PART
ftr-435	835	19	cure	cure	VERB
ftr-435	835	20	tainted	tainted	ADJ
ftr-435	835	21	transactions	transaction	NOUN
ftr-435	835	22	by	by	ADP
ftr-435	835	23	subtracting	subtract	VERB
ftr-435	835	24	the	the	DET
ftr-435	835	25	transportation	transportation	NOUN
ftr-435	835	26	cost	cost	NOUN
ftr-435	835	27	from	from	ADP
ftr-435	835	28	the	the	DET
ftr-435	835	29	gas	gas	NOUN
ftr-435	835	30	sale	sale	NOUN
ftr-435	835	31	price	price	NOUN
ftr-435	835	32	.	.	PUNCT
ftr-435	836	1	e.	e.	PROPN
ftr-435	836	2	affirmed	affirm	VERB
ftr-435	836	3	in	in	ADP
ftr-435	836	4	part	part	NOUN
ftr-435	836	5	,	,	PUNCT
ftr-435	836	6	reversed	reverse	VERB
ftr-435	836	7	in	in	ADP
ftr-435	836	8	part	part	NOUN
ftr-435	836	9	.	.	PUNCT
ftr-435	837	1	literalism	literalism	NOUN
ftr-435	837	2	triumphs	triumph	NOUN
ftr-435	837	3	in	in	ADP
ftr-435	837	4	the	the	DET
ftr-435	837	5	federal	federal	ADJ
ftr-435	837	6	circuit	circuit	NOUN
ftr-435	837	7	.	.	PUNCT
ftr-435	838	1	taxpayer	taxpayer	NOUN
ftr-435	838	2	celebrates	celebrate	VERB
ftr-435	838	3	a	a	DET
ftr-435	838	4	little	little	ADJ
ftr-435	838	5	bit	bit	NOUN
ftr-435	838	6	more	more	ADJ
ftr-435	838	7	.	.	PUNCT
ftr-435	839	1	exxon	exxon	PROPN
ftr-435	839	2	mobil8	mobil8	PROPN
ftr-435	839	3	corp	corp	PROPN
ftr-435	839	4	.	.	PROPN
ftr-435	840	1	v.	v.	PROPN
ftr-435	840	2	united	united	PROPN
ftr-435	840	3	states	states	PROPN
ftr-435	840	4	,	,	PUNCT
ftr-435	840	5	244	244	NUM
ftr-435	840	6	f.3d	f.3d	NUM
ftr-435	840	7	1341	1341	NUM
ftr-435	840	8	,	,	PUNCT
ftr-435	840	9	2001	2001	NUM
ftr-435	840	10	-	-	SYM
ftr-435	840	11	1	1	NUM
ftr-435	840	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	840	13	.	.	PROPN
ftr-435	841	1	¶	¶	PROPN
ftr-435	841	2	50,348	50,348	NUM
ftr-435	841	3	,	,	PUNCT
ftr-435	841	4	87	87	NUM
ftr-435	841	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	841	6	1508	1508	NUM
ftr-435	842	1	(	(	PUNCT
ftr-435	842	2	fed	fed	PROPN
ftr-435	842	3	.	.	PUNCT
ftr-435	842	4	cir	cir	PROPN
ftr-435	842	5	.	.	PUNCT
ftr-435	843	1	4/3/01	4/3/01	NUM
ftr-435	843	2	)	)	PUNCT
ftr-435	843	3	.	.	PUNCT
ftr-435	844	1	the	the	DET
ftr-435	844	2	federal	federal	ADJ
ftr-435	844	3	circuit	circuit	NOUN
ftr-435	844	4	affirmed	affirm	VERB
ftr-435	844	5	the	the	DET
ftr-435	844	6	court	court	NOUN
ftr-435	844	7	of	of	ADP
ftr-435	844	8	federal	federal	ADJ
ftr-435	844	9	claims	claim	NOUN
ftr-435	844	10	holding	hold	VERB
ftr-435	844	11	that	that	DET
ftr-435	844	12	percentage	percentage	NOUN
ftr-435	844	13	depletion	depletion	NOUN
ftr-435	844	14	should	should	AUX
ftr-435	844	15	be	be	AUX
ftr-435	844	16	calculated	calculate	VERB
ftr-435	844	17	with	with	ADP
ftr-435	844	18	respect	respect	NOUN
ftr-435	844	19	to	to	ADP
ftr-435	844	20	an	an	DET
ftr-435	844	21	rmfp	rmfp	NOUN
ftr-435	844	22	that	that	PRON
ftr-435	844	23	exceed	exceed	VERB
ftr-435	844	24	the	the	DET
ftr-435	844	25	taxpayer	taxpayer	NOUN
ftr-435	844	26	�	�	PROPN
ftr-435	844	27	s	s	PART
ftr-435	844	28	actual	actual	ADJ
ftr-435	844	29	sale	sale	NOUN
ftr-435	844	30	price	price	NOUN
ftr-435	844	31	.	.	PUNCT
ftr-435	845	1	judge	judge	PROPN
ftr-435	845	2	michel	michel	PROPN
ftr-435	845	3	rejected	reject	VERB
ftr-435	845	4	the	the	DET
ftr-435	845	5	government	government	NOUN
ftr-435	845	6	�	�	NOUN
ftr-435	845	7	s	s	PART
ftr-435	845	8	argument	argument	NOUN
ftr-435	845	9	that	that	SCONJ
ftr-435	845	10	reg	reg	VERB
ftr-435	845	11	.	.	PUNCT
ftr-435	846	1	§	§	PROPN
ftr-435	846	2	1.613	1.613	NUM
ftr-435	846	3	-	-	PUNCT
ftr-435	846	4	3(a	3(a	NUM
ftr-435	846	5	)	)	PUNCT
ftr-435	846	6	here	here	ADV
ftr-435	846	7	would	would	AUX
ftr-435	846	8	lead	lead	VERB
ftr-435	846	9	to	to	ADP
ftr-435	846	10	�	�	NOUN
ftr-435	846	11	absurd	absurd	ADJ
ftr-435	846	12	results	result	NOUN
ftr-435	846	13	,	,	PUNCT
ftr-435	846	14	�	�	PROPN
ftr-435	846	15	and	and	CCONJ
ftr-435	846	16	would	would	AUX
ftr-435	846	17	�	�	AUX
ftr-435	846	18	thwart	thwart	VERB
ftr-435	846	19	the	the	DET
ftr-435	846	20	obvious	obvious	ADJ
ftr-435	846	21	purpose	purpose	NOUN
ftr-435	846	22	�	�	PROPN
ftr-435	846	23	of	of	ADP
ftr-435	846	24	the	the	DET
ftr-435	846	25	1975	1975	NUM
ftr-435	846	26	act	act	NOUN
ftr-435	846	27	by	by	ADP
ftr-435	846	28	noting	note	VERB
ftr-435	846	29	that	that	SCONJ
ftr-435	846	30	treasury	treasury	PROPN
ftr-435	846	31	considered	consider	VERB
ftr-435	846	32	,	,	PUNCT
ftr-435	846	33	but	but	CCONJ
ftr-435	846	34	declined	decline	VERB
ftr-435	846	35	to	to	PART
ftr-435	846	36	fix	fix	VERB
ftr-435	846	37	,	,	PUNCT
ftr-435	846	38	the	the	DET
ftr-435	846	39	�	�	PROPN
ftr-435	846	40	perceived	perceive	VERB
ftr-435	846	41	anomaly	anomaly	NOUN
ftr-435	846	42	.	.	PUNCT
ftr-435	847	1	�	�	PROPN
ftr-435	847	2	he	he	PRON
ftr-435	847	3	so	so	ADV
ftr-435	847	4	held	hold	VERB
ftr-435	847	5	because	because	SCONJ
ftr-435	847	6	�	�	NOUN
ftr-435	847	7	it	it	PRON
ftr-435	847	8	is	be	AUX
ftr-435	847	9	not	not	PART
ftr-435	847	10	the	the	DET
ftr-435	847	11	province	province	NOUN
ftr-435	847	12	of	of	ADP
ftr-435	847	13	this	this	DET
ftr-435	847	14	court	court	NOUN
ftr-435	847	15	to	to	PART
ftr-435	847	16	remedy	remedy	VERB
ftr-435	847	17	anomalies	anomaly	NOUN
ftr-435	847	18	in	in	ADP
ftr-435	847	19	the	the	DET
ftr-435	847	20	tax	tax	NOUN
ftr-435	847	21	laws	law	NOUN
ftr-435	847	22	that	that	PRON
ftr-435	847	23	congress	congress	PROPN
ftr-435	847	24	and	and	CCONJ
ftr-435	847	25	the	the	DET
ftr-435	847	26	[	[	X
ftr-435	847	27	treasury	treasury	NOUN
ftr-435	847	28	]	]	PUNCT
ftr-435	847	29	have	have	AUX
ftr-435	847	30	refrained	refrain	VERB
ftr-435	847	31	from	from	ADP
ftr-435	847	32	correcting	correct	VERB
ftr-435	847	33	.	.	PUNCT
ftr-435	848	1	�	�	PROPN
ftr-435	849	1	the	the	DET
ftr-435	849	2	1975	1975	NUM
ftr-435	849	3	addition	addition	NOUN
ftr-435	849	4	of	of	ADP
ftr-435	849	5	§	§	PROPN
ftr-435	849	6	613a	613a	NUM
ftr-435	849	7	�	�	PROPN
ftr-435	849	8	may	may	AUX
ftr-435	849	9	have	have	AUX
ftr-435	849	10	changed	change	VERB
ftr-435	849	11	pre-1975	pre-1975	NOUN
ftr-435	849	12	law	law	NOUN
ftr-435	849	13	by	by	ADP
ftr-435	849	14	redefining	redefine	VERB
ftr-435	849	15	what	what	PRON
ftr-435	849	16	kinds	kind	NOUN
ftr-435	849	17	of	of	ADP
ftr-435	849	18	gas	gas	NOUN
ftr-435	849	19	are	be	AUX
ftr-435	849	20	eligible	eligible	ADJ
ftr-435	849	21	for	for	ADP
ftr-435	849	22	percentage	percentage	NOUN
ftr-435	849	23	depletion	depletion	NOUN
ftr-435	849	24	,	,	PUNCT
ftr-435	849	25	nothing	nothing	PRON
ftr-435	849	26	in	in	ADP
ftr-435	849	27	the	the	DET
ftr-435	849	28	regulation	regulation	NOUN
ftr-435	849	29	changes	change	NOUN
ftr-435	849	30	.	.	PUNCT
ftr-435	849	31	.	.	PUNCT
ftr-435	849	32	.	.	PUNCT
ftr-435	850	1	the	the	DET
ftr-435	850	2	method	method	NOUN
ftr-435	850	3	of	of	ADP
ftr-435	850	4	computing	compute	VERB
ftr-435	850	5	the	the	DET
ftr-435	850	6	amount	amount	NOUN
ftr-435	850	7	of	of	ADP
ftr-435	850	8	percentage	percentage	NOUN
ftr-435	850	9	depletion	depletion	NOUN
ftr-435	850	10	or	or	CCONJ
ftr-435	850	11	eligible	eligible	ADJ
ftr-435	850	12	gas	gas	NOUN
ftr-435	850	13	.	.	PUNCT
ftr-435	851	1	�	�	PROPN
ftr-435	851	2	(	(	PUNCT
ftr-435	851	3	emphasis	emphasis	NOUN
ftr-435	851	4	in	in	ADP
ftr-435	851	5	original	original	ADJ
ftr-435	851	6	)	)	PUNCT
ftr-435	851	7	�	�	PROPN
ftr-435	851	8	he	he	PRON
ftr-435	851	9	also	also	ADV
ftr-435	851	10	affirmed	affirm	VERB
ftr-435	851	11	the	the	DET
ftr-435	851	12	trial	trial	NOUN
ftr-435	851	13	court	court	NOUN
ftr-435	851	14	�	�	PROPN
ftr-435	851	15	s	s	PART
ftr-435	851	16	holding	holding	NOUN
ftr-435	851	17	that	that	PRON
ftr-435	851	18	casinghead	casinghead	VERB
ftr-435	851	19	gas	gas	NOUN
ftr-435	852	1	[	[	X
ftr-435	852	2	gas	gas	NOUN
ftr-435	852	3	that	that	PRON
ftr-435	852	4	was	be	AUX
ftr-435	852	5	dissolved	dissolve	VERB
ftr-435	852	6	in	in	ADP
ftr-435	852	7	oil	oil	NOUN
ftr-435	852	8	at	at	ADP
ftr-435	852	9	reservoir	reservoir	NOUN
ftr-435	852	10	conditions	condition	NOUN
ftr-435	852	11	but	but	CCONJ
ftr-435	852	12	becomes	become	VERB
ftr-435	852	13	gaseous	gaseous	ADJ
ftr-435	852	14	at	at	ADP
ftr-435	852	15	atmospheric	atmospheric	ADJ
ftr-435	852	16	pressure	pressure	NOUN
ftr-435	852	17	at	at	ADP
ftr-435	852	18	the	the	DET
ftr-435	852	19	top	top	ADJ
ftr-435	852	20	�	�	PROPN
ftr-435	852	21	or	or	CCONJ
ftr-435	852	22	�	�	PROPN
ftr-435	852	23	casinghead	casinghead	VERB
ftr-435	852	24	�	�	PROPN
ftr-435	852	25	of	of	ADP
ftr-435	852	26	an	an	DET
ftr-435	852	27	oil	oil	NOUN
ftr-435	852	28	well	well	NOUN
ftr-435	852	29	]	]	PUNCT
ftr-435	852	30	should	should	AUX
ftr-435	852	31	be	be	AUX
ftr-435	852	32	excluded	exclude	VERB
ftr-435	852	33	from	from	ADP
ftr-435	852	34	the	the	DET
ftr-435	852	35	computation	computation	NOUN
ftr-435	852	36	of	of	ADP
ftr-435	852	37	the	the	DET
ftr-435	852	38	rmfp	rmfp	NOUN
ftr-435	852	39	because	because	SCONJ
ftr-435	852	40	it	it	PRON
ftr-435	852	41	was	be	AUX
ftr-435	852	42	not	not	PART
ftr-435	852	43	comparable	comparable	ADJ
ftr-435	852	44	to	to	ADP
ftr-435	852	45	its	its	PRON
ftr-435	852	46	gas	gas	NOUN
ftr-435	852	47	well	well	NOUN
ftr-435	852	48	gas	gas	NOUN
ftr-435	852	49	.	.	PUNCT
ftr-435	853	1	finally	finally	ADV
ftr-435	853	2	,	,	PUNCT
ftr-435	853	3	the	the	DET
ftr-435	853	4	court	court	NOUN
ftr-435	853	5	of	of	ADP
ftr-435	853	6	appeals	appeals	PROPN
ftr-435	853	7	reversed	reverse	VERB
ftr-435	853	8	the	the	DET
ftr-435	853	9	trial	trial	NOUN
ftr-435	853	10	court	court	NOUN
ftr-435	853	11	�	�	NOUN
ftr-435	853	12	s	s	PART
ftr-435	853	13	holding	holding	NOUN
ftr-435	853	14	that	that	SCONJ
ftr-435	853	15	the	the	DET
ftr-435	853	16	hl&p	hl&p	PROPN
ftr-435	853	17	contract	contract	NOUN
ftr-435	853	18	was	be	AUX
ftr-435	853	19	not	not	PART
ftr-435	853	20	a	a	DET
ftr-435	853	21	�	�	NOUN
ftr-435	853	22	fixed	fix	VERB
ftr-435	853	23	price	price	NOUN
ftr-435	853	24	contract	contract	NOUN
ftr-435	853	25	,	,	PUNCT
ftr-435	853	26	�	�	PROPN
ftr-435	853	27	holding	hold	VERB
ftr-435	853	28	as	as	ADP
ftr-435	853	29	a	a	DET
ftr-435	853	30	matter	matter	NOUN
ftr-435	853	31	of	of	ADP
ftr-435	853	32	law	law	NOUN
ftr-435	853	33	that	that	PRON
ftr-435	853	34	it	it	PRON
ftr-435	853	35	was	be	AUX
ftr-435	853	36	a	a	DET
ftr-435	853	37	fixed	fix	VERB
ftr-435	853	38	price	price	NOUN
ftr-435	853	39	contract	contract	NOUN
ftr-435	853	40	,	,	PUNCT
ftr-435	853	41	thereby	thereby	ADV
ftr-435	853	42	entitling	entitle	VERB
ftr-435	853	43	exxon	exxon	PROPN
ftr-435	853	44	to	to	PART
ftr-435	853	45	percentage	percentage	NOUN
ftr-435	853	46	depletion	depletion	NOUN
ftr-435	853	47	on	on	ADP
ftr-435	853	48	the	the	DET
ftr-435	853	49	gas	gas	NOUN
ftr-435	853	50	sold	sell	VERB
ftr-435	853	51	pursuant	pursuant	ADV
ftr-435	853	52	to	to	ADP
ftr-435	853	53	that	that	DET
ftr-435	853	54	contract	contract	NOUN
ftr-435	853	55	.	.	PUNCT
ftr-435	854	1	under	under	ADP
ftr-435	854	2	the	the	DET
ftr-435	854	3	contract	contract	NOUN
ftr-435	854	4	,	,	PUNCT
ftr-435	854	5	exxon	exxon	PROPN
ftr-435	854	6	could	could	AUX
ftr-435	854	7	not	not	PART
ftr-435	854	8	raise	raise	VERB
ftr-435	854	9	the	the	DET
ftr-435	854	10	price	price	NOUN
ftr-435	854	11	of	of	ADP
ftr-435	854	12	gas	gas	NOUN
ftr-435	854	13	unless	unless	SCONJ
ftr-435	854	14	hl&p	hl&p	PROPN
ftr-435	854	15	exercised	exercise	VERB
ftr-435	854	16	its	its	PRON
ftr-435	854	17	rights	right	NOUN
ftr-435	854	18	under	under	ADP
ftr-435	854	19	the	the	DET
ftr-435	854	20	additional	additional	ADJ
ftr-435	854	21	gas	gas	NOUN
ftr-435	854	22	clause	clause	NOUN
ftr-435	854	23	.	.	PUNCT
ftr-435	855	1	that	that	PRON
ftr-435	855	2	did	do	AUX
ftr-435	855	3	not	not	PART
ftr-435	855	4	alter	alter	VERB
ftr-435	855	5	the	the	DET
ftr-435	855	6	fact	fact	NOUN
ftr-435	855	7	that	that	SCONJ
ftr-435	855	8	the	the	DET
ftr-435	855	9	price	price	NOUN
ftr-435	855	10	for	for	ADP
ftr-435	855	11	the	the	DET
ftr-435	855	12	original	original	ADJ
ftr-435	855	13	quantity	quantity	NOUN
ftr-435	855	14	of	of	ADP
ftr-435	855	15	gas	gas	NOUN
ftr-435	855	16	was	be	AUX
ftr-435	855	17	fixed	fix	VERB
ftr-435	855	18	from	from	ADP
ftr-435	855	19	exxon	exxon	PROPN
ftr-435	855	20	�	�	PROPN
ftr-435	855	21	s	s	PART
ftr-435	855	22	perspective	perspective	NOUN
ftr-435	855	23	.	.	PUNCT
ftr-435	856	1	hl&p	hl&p	PROPN
ftr-435	856	2	controlled	control	VERB
ftr-435	856	3	whether	whether	SCONJ
ftr-435	856	4	the	the	DET
ftr-435	856	5	additional	additional	ADJ
ftr-435	856	6	gas	gas	NOUN
ftr-435	856	7	clause	clause	NOUN
ftr-435	856	8	,	,	PUNCT
ftr-435	856	9	and	and	CCONJ
ftr-435	856	10	thus	thus	ADV
ftr-435	856	11	the	the	DET
ftr-435	856	12	price	price	NOUN
ftr-435	856	13	increase	increase	NOUN
ftr-435	856	14	,	,	PUNCT
ftr-435	856	15	would	would	AUX
ftr-435	856	16	be	be	AUX
ftr-435	856	17	invoked	invoke	VERB
ftr-435	856	18	.	.	PUNCT
ftr-435	857	1	3	3	X
ftr-435	857	2	.	.	X
ftr-435	857	3	to	to	PART
ftr-435	857	4	�	�	AUX
ftr-435	857	5	produce	produce	VERB
ftr-435	857	6	�	�	PROPN
ftr-435	857	7	or	or	CCONJ
ftr-435	857	8	to	to	ADP
ftr-435	857	9	�	�	PROPN
ftr-435	857	10	transport	transport	NOUN
ftr-435	857	11	�	�	PROPN
ftr-435	857	12	gas	gas	NOUN
ftr-435	857	13	,	,	PUNCT
ftr-435	857	14	that	that	PRON
ftr-435	857	15	is	be	AUX
ftr-435	857	16	the	the	DET
ftr-435	857	17	question	question	NOUN
ftr-435	857	18	.	.	PUNCT
ftr-435	858	1	saginaw	saginaw	PROPN
ftr-435	858	2	bay	bay	PROPN
ftr-435	858	3	pipeline	pipeline	PROPN
ftr-435	858	4	co.	co.	PROPN
ftr-435	858	5	v.	v.	PROPN
ftr-435	858	6	united	united	PROPN
ftr-435	858	7	states	states	PROPN
ftr-435	858	8	,	,	PUNCT
ftr-435	858	9	88	88	NUM
ftr-435	858	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	858	11	6019	6019	NUM
ftr-435	858	12	,	,	PUNCT
ftr-435	858	13	2001	2001	NUM
ftr-435	858	14	-	-	SYM
ftr-435	858	15	2	2	NUM
ftr-435	858	16	u.s.t.c	u.s.t.c	PROPN
ftr-435	858	17	.	.	PROPN
ftr-435	859	1	¶	¶	PROPN
ftr-435	859	2	50,642	50,642	NUM
ftr-435	859	3	(	(	PUNCT
ftr-435	859	4	e.d	e.d	PROPN
ftr-435	859	5	.	.	PROPN
ftr-435	859	6	mich	mich	PROPN
ftr-435	859	7	.	.	PUNCT
ftr-435	859	8	8/23/01	8/23/01	NUM
ftr-435	859	9	)	)	PUNCT
ftr-435	859	10	.	.	PUNCT
ftr-435	860	1	natural	natural	ADJ
ftr-435	860	2	gas	gas	NOUN
ftr-435	860	3	gathering	gathering	NOUN
ftr-435	860	4	systems	system	NOUN
ftr-435	860	5	are	be	AUX
ftr-435	860	6	used	use	VERB
ftr-435	860	7	to	to	ADP
ftr-435	860	8	2002	2002	NUM
ftr-435	860	9	]	]	PUNCT
ftr-435	860	10	recent	recent	ADJ
ftr-435	860	11	developments	development	NOUN
ftr-435	860	12	in	in	ADP
ftr-435	860	13	federal	federal	ADJ
ftr-435	860	14	income	income	NOUN
ftr-435	860	15	taxation	taxation	NOUN
ftr-435	860	16	663	663	NUM
ftr-435	860	17	transport	transport	NOUN
ftr-435	860	18	gas	gas	NOUN
ftr-435	860	19	[	[	X
ftr-435	860	20	class	class	NOUN
ftr-435	860	21	46.0	46.0	NUM
ftr-435	860	22	]	]	PUNCT
ftr-435	860	23	�	�	X
ftr-435	860	24	not	not	PART
ftr-435	860	25	in	in	ADP
ftr-435	860	26	production	production	NOUN
ftr-435	860	27	[	[	X
ftr-435	860	28	asset	asset	NOUN
ftr-435	860	29	class	class	NOUN
ftr-435	860	30	13.2	13.2	NUM
ftr-435	860	31	]	]	PUNCT
ftr-435	860	32	�	�	PROPN
ftr-435	860	33	and	and	CCONJ
ftr-435	860	34	thus	thus	ADV
ftr-435	860	35	are	be	AUX
ftr-435	860	36	depreciable	depreciable	ADJ
ftr-435	860	37	over	over	ADP
ftr-435	860	38	15	15	NUM
ftr-435	860	39	years	year	NOUN
ftr-435	860	40	rather	rather	ADV
ftr-435	860	41	than	than	ADP
ftr-435	860	42	seven	seven	NUM
ftr-435	860	43	years	year	NOUN
ftr-435	860	44	.	.	PUNCT
ftr-435	861	1	the	the	DET
ftr-435	861	2	district	district	NOUN
ftr-435	861	3	court	court	NOUN
ftr-435	861	4	described	describe	VERB
ftr-435	861	5	duke	duke	PROPN
ftr-435	861	6	energy	energy	NOUN
ftr-435	861	7	natural	natural	PROPN
ftr-435	861	8	gas	gas	PROPN
ftr-435	861	9	corp	corp	PROPN
ftr-435	861	10	.	.	PROPN
ftr-435	862	1	v.	v.	PROPN
ftr-435	862	2	commissioner	commissioner	PROPN
ftr-435	862	3	,	,	PUNCT
ftr-435	862	4	172	172	NUM
ftr-435	862	5	f.3d	f.3d	NUM
ftr-435	862	6	1255	1255	NUM
ftr-435	862	7	(	(	PUNCT
ftr-435	862	8	10th	10th	ADJ
ftr-435	862	9	cir	cir	NOUN
ftr-435	862	10	.	.	PROPN
ftr-435	862	11	1999	1999	NUM
ftr-435	862	12	)	)	PUNCT
ftr-435	863	1	,	,	PUNCT
ftr-435	863	2	as	as	SCONJ
ftr-435	863	3	�	�	PROPN
ftr-435	863	4	wrongly	wrongly	ADV
ftr-435	863	5	decided	decide	VERB
ftr-435	863	6	.	.	PUNCT
ftr-435	864	1	�	�	PROPN
ftr-435	864	2	4	4	NUM
ftr-435	864	3	.	.	PUNCT
ftr-435	865	1	no	no	DET
ftr-435	865	2	second	second	ADJ
ftr-435	865	3	bite	bite	NOUN
ftr-435	865	4	at	at	ADP
ftr-435	865	5	the	the	DET
ftr-435	865	6	apple	apple	NOUN
ftr-435	865	7	on	on	ADP
ftr-435	865	8	the	the	DET
ftr-435	865	9	definition	definition	NOUN
ftr-435	865	10	of	of	ADP
ftr-435	865	11	�	�	PROPN
ftr-435	865	12	tar	tar	NOUN
ftr-435	865	13	sands	sand	NOUN
ftr-435	865	14	oil	oil	NOUN
ftr-435	865	15	.	.	PUNCT
ftr-435	866	1	�	�	PROPN
ftr-435	866	2	shell	shell	PROPN
ftr-435	866	3	petroleum	petroleum	PROPN
ftr-435	866	4	,	,	PUNCT
ftr-435	866	5	inc	inc	PROPN
ftr-435	866	6	.	.	PROPN
ftr-435	867	1	v.	v.	PROPN
ftr-435	867	2	united	united	PROPN
ftr-435	867	3	states	states	PROPN
ftr-435	867	4	,	,	PUNCT
ftr-435	867	5	50	50	NUM
ftr-435	867	6	fed	feed	VERB
ftr-435	867	7	.	.	PUNCT
ftr-435	868	1	cl	cl	NOUN
ftr-435	868	2	.	.	PROPN
ftr-435	868	3	524	524	NUM
ftr-435	868	4	,	,	PUNCT
ftr-435	868	5	88	88	NUM
ftr-435	868	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	868	7	6448	6448	NUM
ftr-435	868	8	,	,	PUNCT
ftr-435	868	9	2001	2001	NUM
ftr-435	868	10	-	-	SYM
ftr-435	868	11	2	2	NUM
ftr-435	868	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	868	13	.	.	PROPN
ftr-435	868	14	¶	¶	PROPN
ftr-435	868	15	50,724	50,724	NUM
ftr-435	868	16	(	(	PUNCT
ftr-435	868	17	10/12/01	10/12/01	PROPN
ftr-435	868	18	)	)	PUNCT
ftr-435	868	19	.	.	PUNCT
ftr-435	869	1	the	the	DET
ftr-435	869	2	government	government	NOUN
ftr-435	869	3	was	be	AUX
ftr-435	869	4	granted	grant	VERB
ftr-435	869	5	summary	summary	NOUN
ftr-435	869	6	judgment	judgment	NOUN
ftr-435	869	7	that	that	PRON
ftr-435	869	8	shell	shell	NOUN
ftr-435	869	9	did	do	AUX
ftr-435	869	10	not	not	PART
ftr-435	869	11	qualify	qualify	VERB
ftr-435	869	12	for	for	ADP
ftr-435	869	13	the	the	DET
ftr-435	869	14	§	§	ADJ
ftr-435	869	15	29	29	NUM
ftr-435	869	16	credit	credit	NOUN
ftr-435	869	17	.	.	PUNCT
ftr-435	870	1	hydrocarbons	hydrocarbon	NOUN
ftr-435	870	2	produced	produce	VERB
ftr-435	870	3	by	by	ADP
ftr-435	870	4	means	mean	NOUN
ftr-435	870	5	of	of	ADP
ftr-435	870	6	enhanced	enhanced	ADJ
ftr-435	870	7	recovery	recovery	NOUN
ftr-435	870	8	techniques	technique	NOUN
ftr-435	870	9	in	in	ADP
ftr-435	870	10	commercial	commercial	ADJ
ftr-435	870	11	use	use	NOUN
ftr-435	870	12	prior	prior	ADV
ftr-435	870	13	to	to	ADP
ftr-435	870	14	4/2/80	4/2/80	NUM
ftr-435	870	15	are	be	AUX
ftr-435	870	16	crude	crude	ADJ
ftr-435	870	17	oil	oil	NOUN
ftr-435	870	18	,	,	PUNCT
ftr-435	870	19	not	not	PART
ftr-435	870	20	�	�	NOUN
ftr-435	870	21	tar	tar	NOUN
ftr-435	870	22	sands	sand	NOUN
ftr-435	870	23	oil	oil	NOUN
ftr-435	870	24	.	.	PUNCT
ftr-435	871	1	�	�	PROPN
ftr-435	871	2	oil	oil	NOUN
ftr-435	871	3	produced	produce	VERB
ftr-435	871	4	from	from	ADP
ftr-435	871	5	tar	tar	NOUN
ftr-435	871	6	sands	sand	NOUN
ftr-435	871	7	is	be	AUX
ftr-435	871	8	defined	define	VERB
ftr-435	871	9	by	by	ADP
ftr-435	871	10	fea	fea	NOUN
ftr-435	871	11	ruling	ruling	NOUN
ftr-435	871	12	1976	1976	NUM
ftr-435	871	13	-	-	SYM
ftr-435	871	14	4	4	NUM
ftr-435	872	1	[	[	PUNCT
ftr-435	872	2	under	under	ADP
ftr-435	872	3	the	the	DET
ftr-435	872	4	emergency	emergency	NOUN
ftr-435	872	5	petroleum	petroleum	NOUN
ftr-435	872	6	allocation	allocation	NOUN
ftr-435	872	7	act	act	PROPN
ftr-435	872	8	]	]	X
ftr-435	872	9	,	,	PUNCT
ftr-435	872	10	as	as	ADP
ftr-435	872	11	oil	oil	NOUN
ftr-435	872	12	produced	produce	VERB
ftr-435	872	13	from	from	ADP
ftr-435	872	14	rock	rock	NOUN
ftr-435	872	15	types	type	NOUN
ftr-435	872	16	containing	contain	VERB
ftr-435	872	17	�	�	PROPN
ftr-435	872	18	extremely	extremely	ADV
ftr-435	872	19	viscous	viscous	ADJ
ftr-435	872	20	hydrocarbon	hydrocarbon	NOUN
ftr-435	872	21	which	which	PRON
ftr-435	872	22	is	be	AUX
ftr-435	872	23	not	not	PART
ftr-435	872	24	recoverable	recoverable	ADJ
ftr-435	872	25	in	in	ADP
ftr-435	872	26	its	its	PRON
ftr-435	872	27	natural	natural	ADJ
ftr-435	872	28	state	state	NOUN
ftr-435	872	29	by	by	ADP
ftr-435	872	30	conventional	conventional	ADJ
ftr-435	872	31	oil	oil	NOUN
ftr-435	872	32	well	well	NOUN
ftr-435	872	33	production	production	NOUN
ftr-435	872	34	methods	method	NOUN
ftr-435	872	35	including	include	VERB
ftr-435	872	36	currently	currently	ADV
ftr-435	872	37	used	use	VERB
ftr-435	872	38	enhanced	enhanced	ADJ
ftr-435	872	39	recovery	recovery	NOUN
ftr-435	872	40	techniques	technique	NOUN
ftr-435	872	41	.	.	PUNCT
ftr-435	873	1	�	�	PROPN
ftr-435	873	2	shell	shell	PROPN
ftr-435	873	3	was	be	AUX
ftr-435	873	4	barred	bar	VERB
ftr-435	873	5	by	by	ADP
ftr-435	873	6	collateral	collateral	ADJ
ftr-435	873	7	estoppel	estoppel	NOUN
ftr-435	873	8	from	from	ADP
ftr-435	873	9	litigating	litigate	VERB
ftr-435	873	10	the	the	DET
ftr-435	873	11	meaning	meaning	NOUN
ftr-435	873	12	of	of	ADP
ftr-435	873	13	�	�	PROPN
ftr-435	873	14	currently	currently	ADV
ftr-435	873	15	used	use	VERB
ftr-435	873	16	enhanced	enhanced	ADJ
ftr-435	873	17	recovery	recovery	NOUN
ftr-435	873	18	techniques	technique	NOUN
ftr-435	873	19	�	�	PROPN
ftr-435	873	20	because	because	SCONJ
ftr-435	873	21	it	it	PRON
ftr-435	873	22	had	have	AUX
ftr-435	873	23	been	be	AUX
ftr-435	873	24	previously	previously	ADV
ftr-435	873	25	litigated	litigate	VERB
ftr-435	873	26	in	in	ADP
ftr-435	873	27	shell	shell	PROPN
ftr-435	873	28	v.	v.	PROPN
ftr-435	873	29	united	united	PROPN
ftr-435	873	30	states	states	PROPN
ftr-435	873	31	,	,	PUNCT
ftr-435	873	32	182	182	NUM
ftr-435	873	33	f.3d	f.3d	NUM
ftr-435	873	34	212	212	NUM
ftr-435	873	35	(	(	PUNCT
ftr-435	873	36	3d	3d	NUM
ftr-435	873	37	cir	cir	NOUN
ftr-435	873	38	.	.	PROPN
ftr-435	873	39	1999	1999	NUM
ftr-435	873	40	)	)	PUNCT
ftr-435	873	41	,	,	PUNCT
ftr-435	873	42	which	which	PRON
ftr-435	873	43	held	hold	VERB
ftr-435	873	44	that	that	DET
ftr-435	873	45	shell	shell	NOUN
ftr-435	873	46	was	be	AUX
ftr-435	873	47	not	not	PART
ftr-435	873	48	entitled	entitle	VERB
ftr-435	873	49	to	to	ADP
ftr-435	873	50	the	the	DET
ftr-435	873	51	§	§	PROPN
ftr-435	873	52	29	29	NUM
ftr-435	873	53	credit	credit	NOUN
ftr-435	873	54	for	for	ADP
ftr-435	873	55	oil	oil	NOUN
ftr-435	873	56	produced	produce	VERB
ftr-435	873	57	using	use	VERB
ftr-435	873	58	the	the	DET
ftr-435	873	59	same	same	ADJ
ftr-435	873	60	methods	method	NOUN
ftr-435	873	61	.	.	PUNCT
ftr-435	874	1	h.	h.	NOUN
ftr-435	874	2	loss	loss	NOUN
ftr-435	874	3	transactions	transaction	NOUN
ftr-435	874	4	,	,	PUNCT
ftr-435	874	5	bad	bad	ADJ
ftr-435	874	6	debts	debt	NOUN
ftr-435	874	7	and	and	CCONJ
ftr-435	874	8	nols	nols	PROPN
ftr-435	874	9	1	1	NUM
ftr-435	874	10	.	.	PUNCT
ftr-435	874	11	notice	notice	NOUN
ftr-435	874	12	of	of	ADP
ftr-435	874	13	proposed	propose	VERB
ftr-435	874	14	rulemaking	rulemaking	NOUN
ftr-435	874	15	,	,	PUNCT
ftr-435	874	16	equity	equity	NOUN
ftr-435	874	17	options	option	NOUN
ftr-435	874	18	with	with	ADP
ftr-435	874	19	flexible	flexible	ADJ
ftr-435	874	20	terms	term	NOUN
ftr-435	874	21	;	;	PUNCT
ftr-435	874	22	qualified	qualified	ADJ
ftr-435	874	23	covered	cover	VERB
ftr-435	874	24	call	call	NOUN
ftr-435	874	25	treatment	treatment	NOUN
ftr-435	874	26	,	,	PUNCT
ftr-435	874	27	reg-115560	reg-115560	NOUN
ftr-435	874	28	-	-	PUNCT
ftr-435	874	29	99	99	NUM
ftr-435	874	30	,	,	PUNCT
ftr-435	874	31	66	66	NUM
ftr-435	874	32	f.r	f.r	NOUN
ftr-435	874	33	.	.	PROPN
ftr-435	874	34	4751	4751	NUM
ftr-435	874	35	(	(	PUNCT
ftr-435	874	36	1/18/01	1/18/01	NUM
ftr-435	874	37	)	)	PUNCT
ftr-435	874	38	.	.	PUNCT
ftr-435	875	1	section	section	NOUN
ftr-435	875	2	1092(c)(4	1092(c)(4	NUM
ftr-435	875	3	)	)	PUNCT
ftr-435	875	4	excludes	exclude	NOUN
ftr-435	875	5	from	from	ADP
ftr-435	875	6	the	the	DET
ftr-435	875	7	definition	definition	NOUN
ftr-435	875	8	of	of	ADP
ftr-435	875	9	a	a	DET
ftr-435	875	10	straddle	straddle	NOUN
ftr-435	875	11	writing	write	VERB
ftr-435	875	12	a	a	DET
ftr-435	875	13	qualified	qualified	ADJ
ftr-435	875	14	covered	cover	VERB
ftr-435	875	15	call	call	NOUN
ftr-435	875	16	option	option	NOUN
ftr-435	875	17	[	[	X
ftr-435	875	18	which	which	PRON
ftr-435	875	19	must	must	AUX
ftr-435	875	20	be	be	AUX
ftr-435	875	21	publicly	publicly	ADV
ftr-435	875	22	traded	trade	VERB
ftr-435	875	23	and	and	CCONJ
ftr-435	875	24	not	not	PART
ftr-435	875	25	deep	deep	ADV
ftr-435	875	26	in	in	ADP
ftr-435	875	27	the	the	DET
ftr-435	875	28	money	money	NOUN
ftr-435	875	29	]	]	PUNCT
ftr-435	875	30	and	and	CCONJ
ftr-435	875	31	holding	hold	VERB
ftr-435	875	32	the	the	DET
ftr-435	875	33	stock	stock	NOUN
ftr-435	875	34	covered	cover	VERB
ftr-435	875	35	by	by	ADP
ftr-435	875	36	the	the	DET
ftr-435	875	37	option	option	NOUN
ftr-435	875	38	.	.	PUNCT
ftr-435	876	1	the	the	DET
ftr-435	876	2	proposed	propose	VERB
ftr-435	876	3	regulations	regulation	NOUN
ftr-435	876	4	would	would	AUX
ftr-435	876	5	permit	permit	VERB
ftr-435	876	6	certain	certain	ADJ
ftr-435	876	7	equity	equity	NOUN
ftr-435	876	8	options	option	NOUN
ftr-435	876	9	with	with	ADP
ftr-435	876	10	flexible	flexible	ADJ
ftr-435	876	11	terms	term	NOUN
ftr-435	876	12	�	�	PROPN
ftr-435	876	13	instruments	instrument	NOUN
ftr-435	876	14	that	that	PRON
ftr-435	876	15	have	have	AUX
ftr-435	876	16	been	be	AUX
ftr-435	876	17	developed	develop	VERB
ftr-435	876	18	by	by	ADP
ftr-435	876	19	the	the	DET
ftr-435	876	20	securities	security	NOUN
ftr-435	876	21	markets	market	NOUN
ftr-435	876	22	since	since	SCONJ
ftr-435	876	23	the	the	DET
ftr-435	876	24	current	current	ADJ
ftr-435	876	25	regulations	regulation	NOUN
ftr-435	876	26	were	be	AUX
ftr-435	876	27	promulgated	promulgate	VERB
ftr-435	876	28	�	�	PROPN
ftr-435	876	29	to	to	PART
ftr-435	876	30	qualify	qualify	VERB
ftr-435	876	31	as	as	ADV
ftr-435	876	32	long	long	ADV
ftr-435	876	33	as	as	ADP
ftr-435	876	34	,	,	PUNCT
ftr-435	876	35	among	among	ADP
ftr-435	876	36	other	other	ADJ
ftr-435	876	37	things	thing	NOUN
ftr-435	876	38	,	,	PUNCT
ftr-435	876	39	the	the	DET
ftr-435	876	40	term	term	NOUN
ftr-435	876	41	is	be	AUX
ftr-435	876	42	not	not	PART
ftr-435	876	43	more	more	ADJ
ftr-435	876	44	than	than	ADP
ftr-435	876	45	one	one	NUM
ftr-435	876	46	year	year	NOUN
ftr-435	876	47	and	and	CCONJ
ftr-435	876	48	options	option	NOUN
ftr-435	876	49	on	on	ADP
ftr-435	876	50	the	the	DET
ftr-435	876	51	underlying	underlie	VERB
ftr-435	876	52	equity	equity	NOUN
ftr-435	876	53	with	with	ADP
ftr-435	876	54	standard	standard	ADJ
ftr-435	876	55	terms	term	NOUN
ftr-435	876	56	are	be	AUX
ftr-435	876	57	outstanding	outstanding	ADJ
ftr-435	876	58	.	.	PUNCT
ftr-435	877	1	2	2	X
ftr-435	877	2	.	.	X
ftr-435	877	3	is	be	AUX
ftr-435	877	4	reporting	report	VERB
ftr-435	877	5	interest	interest	NOUN
ftr-435	877	6	income	income	NOUN
ftr-435	877	7	a	a	DET
ftr-435	877	8	�	�	PROPN
ftr-435	877	9	super	super	ADJ
ftr-435	877	10	factor	factor	NOUN
ftr-435	877	11	�	�	PROPN
ftr-435	877	12	in	in	ADP
ftr-435	877	13	debt	debt	NOUN
ftr-435	877	14	/	/	SYM
ftr-435	877	15	equity	equity	NOUN
ftr-435	877	16	analysis	analysis	NOUN
ftr-435	877	17	?	?	PUNCT
ftr-435	878	1	cerand	cerand	PROPN
ftr-435	878	2	&	&	CCONJ
ftr-435	878	3	co.	co.	PROPN
ftr-435	878	4	,	,	PUNCT
ftr-435	878	5	inc	inc	PROPN
ftr-435	878	6	.	.	PROPN
ftr-435	879	1	v.	v.	PROPN
ftr-435	879	2	commissioner	commissioner	NOUN
ftr-435	879	3	,	,	PUNCT
ftr-435	879	4	254	254	NUM
ftr-435	879	5	f.3d	f.3d	NUM
ftr-435	879	6	258	258	NUM
ftr-435	879	7	,	,	PUNCT
ftr-435	879	8	2001	2001	NUM
ftr-435	879	9	-	-	SYM
ftr-435	879	10	2	2	NUM
ftr-435	879	11	u.s.t.c	u.s.t.c	PROPN
ftr-435	879	12	.	.	PROPN
ftr-435	880	1	¶	¶	PROPN
ftr-435	880	2	50,518	50,518	NUM
ftr-435	880	3	,	,	PUNCT
ftr-435	880	4	88	88	NUM
ftr-435	880	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	880	6	5061	5061	NUM
ftr-435	880	7	(	(	PUNCT
ftr-435	880	8	d.c	d.c	PROPN
ftr-435	880	9	.	.	PROPN
ftr-435	880	10	cir	cir	PROPN
ftr-435	880	11	.	.	PUNCT
ftr-435	881	1	7/6/01	7/6/01	NUM
ftr-435	881	2	)	)	PUNCT
ftr-435	881	3	.	.	PUNCT
ftr-435	882	1	the	the	DET
ftr-435	882	2	taxpayer	taxpayer	NOUN
ftr-435	882	3	advanced	advance	VERB
ftr-435	882	4	over	over	ADP
ftr-435	882	5	$	$	SYM
ftr-435	882	6	1	1	NUM
ftr-435	882	7	million	million	NUM
ftr-435	882	8	to	to	PART
ftr-435	882	9	three	three	NUM
ftr-435	882	10	sibling	sible	VERB
ftr-435	882	11	corporations	corporation	NOUN
ftr-435	882	12	on	on	ADP
ftr-435	882	13	�	�	PROPN
ftr-435	882	14	open	open	ADJ
ftr-435	882	15	account	account	NOUN
ftr-435	882	16	.	.	PUNCT
ftr-435	883	1	�	�	PROPN
ftr-435	883	2	when	when	SCONJ
ftr-435	883	3	the	the	DET
ftr-435	883	4	sibling	sible	VERB
ftr-435	883	5	corporations	corporation	NOUN
ftr-435	883	6	went	go	VERB
ftr-435	883	7	out	out	ADP
ftr-435	883	8	of	of	ADP
ftr-435	883	9	business	business	NOUN
ftr-435	883	10	,	,	PUNCT
ftr-435	883	11	the	the	DET
ftr-435	883	12	taxpayer	taxpayer	NOUN
ftr-435	883	13	claimed	claim	VERB
ftr-435	883	14	bad	bad	ADJ
ftr-435	883	15	debt	debt	NOUN
ftr-435	883	16	deductions	deduction	NOUN
ftr-435	883	17	.	.	PUNCT
ftr-435	884	1	the	the	DET
ftr-435	884	2	tax	tax	NOUN
ftr-435	884	3	court	court	NOUN
ftr-435	884	4	upheld	uphold	VERB
ftr-435	884	5	the	the	DET
ftr-435	884	6	commissioner	commissioner	NOUN
ftr-435	884	7	�	�	PROPN
ftr-435	884	8	s	s	PART
ftr-435	884	9	disallowance	disallowance	NOUN
ftr-435	884	10	of	of	ADP
ftr-435	884	11	the	the	DET
ftr-435	884	12	deduction	deduction	NOUN
ftr-435	884	13	,	,	PUNCT
ftr-435	884	14	finding	find	VERB
ftr-435	884	15	that	that	SCONJ
ftr-435	884	16	the	the	DET
ftr-435	884	17	evidence	evidence	NOUN
ftr-435	884	18	relating	relate	VERB
ftr-435	884	19	to	to	ADP
ftr-435	884	20	the	the	DET
ftr-435	884	21	transfers	transfer	NOUN
ftr-435	884	22	did	do	AUX
ftr-435	884	23	not	not	PART
ftr-435	884	24	treating	treat	VERB
ftr-435	884	25	them	they	PRON
ftr-435	884	26	as	as	ADP
ftr-435	884	27	loans	loan	NOUN
ftr-435	884	28	:	:	PUNCT
ftr-435	884	29	there	there	PRON
ftr-435	884	30	were	be	VERB
ftr-435	884	31	no	no	DET
ftr-435	884	32	debt	debt	NOUN
ftr-435	884	33	instruments	instrument	NOUN
ftr-435	884	34	or	or	CCONJ
ftr-435	884	35	signed	sign	VERB
ftr-435	884	36	agreements	agreement	NOUN
ftr-435	884	37	;	;	PUNCT
ftr-435	884	38	no	no	DET
ftr-435	884	39	fixed	fix	VERB
ftr-435	884	40	maturity	maturity	NOUN
ftr-435	884	41	date	date	NOUN
ftr-435	884	42	or	or	CCONJ
ftr-435	884	43	repayment	repayment	NOUN
ftr-435	884	44	schedule	schedule	NOUN
ftr-435	884	45	,	,	PUNCT
ftr-435	884	46	no	no	DET
ftr-435	884	47	predetermined	predetermine	VERB
ftr-435	884	48	interest	interest	NOUN
ftr-435	884	49	rate	rate	NOUN
ftr-435	884	50	,	,	PUNCT
ftr-435	884	51	repayments	repayment	NOUN
ftr-435	884	52	were	be	AUX
ftr-435	884	53	664	664	NUM
ftr-435	884	54	florida	florida	PROPN
ftr-435	884	55	tax	tax	NOUN
ftr-435	884	56	review	review	NOUN
ftr-435	884	57	[	[	X
ftr-435	884	58	vol.5	vol.5	ADV
ftr-435	884	59	:	:	PUNCT
ftr-435	884	60	si	si	X
ftr-435	884	61	inconsistent	inconsistent	NOUN
ftr-435	884	62	and	and	CCONJ
ftr-435	884	63	appeared	appear	VERB
ftr-435	884	64	dependent	dependent	ADJ
ftr-435	884	65	on	on	ADP
ftr-435	884	66	financial	financial	ADJ
ftr-435	884	67	success	success	NOUN
ftr-435	884	68	,	,	PUNCT
ftr-435	884	69	and	and	CCONJ
ftr-435	884	70	the	the	DET
ftr-435	884	71	objective	objective	ADJ
ftr-435	884	72	likelihood	likelihood	NOUN
ftr-435	884	73	of	of	ADP
ftr-435	884	74	repayment	repayment	NOUN
ftr-435	884	75	was	be	AUX
ftr-435	884	76	low	low	ADJ
ftr-435	884	77	due	due	ADP
ftr-435	884	78	to	to	ADP
ftr-435	884	79	thin	thin	ADJ
ftr-435	884	80	capitalization	capitalization	NOUN
ftr-435	884	81	and	and	CCONJ
ftr-435	884	82	no	no	DET
ftr-435	884	83	historical	historical	ADJ
ftr-435	884	84	success	success	NOUN
ftr-435	884	85	.	.	PUNCT
ftr-435	885	1	the	the	DET
ftr-435	885	2	district	district	PROPN
ftr-435	885	3	of	of	ADP
ftr-435	885	4	columbia	columbia	PROPN
ftr-435	885	5	circuit	circuit	PROPN
ftr-435	885	6	,	,	PUNCT
ftr-435	885	7	applying	apply	VERB
ftr-435	885	8	an	an	DET
ftr-435	885	9	abuse	abuse	NOUN
ftr-435	885	10	of	of	ADP
ftr-435	885	11	discretion	discretion	NOUN
ftr-435	885	12	standard	standard	NOUN
ftr-435	885	13	,	,	PUNCT
ftr-435	885	14	vacated	vacate	VERB
ftr-435	885	15	and	and	CCONJ
ftr-435	885	16	remanded	remand	VERB
ftr-435	885	17	,	,	PUNCT
ftr-435	885	18	stating	state	VERB
ftr-435	885	19	as	as	SCONJ
ftr-435	885	20	follows	follow	VERB
ftr-435	885	21	:	:	PUNCT
ftr-435	885	22	the	the	DET
ftr-435	885	23	critical	critical	ADJ
ftr-435	885	24	flaw	flaw	NOUN
ftr-435	885	25	in	in	ADP
ftr-435	885	26	the	the	DET
ftr-435	885	27	tax	tax	NOUN
ftr-435	885	28	court	court	NOUN
ftr-435	885	29	�	�	PROPN
ftr-435	885	30	s	s	PART
ftr-435	885	31	analysis	analysis	NOUN
ftr-435	885	32	is	be	AUX
ftr-435	885	33	its	its	PRON
ftr-435	885	34	failure	failure	NOUN
ftr-435	885	35	.	.	PUNCT
ftr-435	885	36	.	.	PUNCT
ftr-435	885	37	.	.	PUNCT
ftr-435	886	1	to	to	PART
ftr-435	886	2	consider	consider	VERB
ftr-435	886	3	cerand	cerand	PROPN
ftr-435	886	4	�	�	PROPN
ftr-435	886	5	s	s	PART
ftr-435	886	6	contemporaneous	contemporaneous	ADJ
ftr-435	886	7	treatment	treatment	NOUN
ftr-435	886	8	of	of	ADP
ftr-435	886	9	sums	sum	NOUN
ftr-435	886	10	received	receive	VERB
ftr-435	886	11	from	from	ADP
ftr-435	886	12	its	its	PRON
ftr-435	886	13	sister	sister	NOUN
ftr-435	886	14	corporations	corporation	NOUN
ftr-435	886	15	as	as	ADP
ftr-435	886	16	in	in	ADP
ftr-435	886	17	part	part	NOUN
ftr-435	886	18	the	the	DET
ftr-435	886	19	payment	payment	NOUN
ftr-435	886	20	of	of	ADP
ftr-435	886	21	�	�	PROPN
ftr-435	886	22	interest	interest	NOUN
ftr-435	886	23	,	,	PUNCT
ftr-435	886	24	�	�	PROPN
ftr-435	886	25	taxable	taxable	ADJ
ftr-435	886	26	as	as	ADP
ftr-435	886	27	income	income	NOUN
ftr-435	886	28	to	to	AUX
ftr-435	886	29	cerand	cerand	NOUN
ftr-435	886	30	.	.	PUNCT
ftr-435	887	1	over	over	ADP
ftr-435	887	2	a	a	DET
ftr-435	887	3	period	period	NOUN
ftr-435	887	4	of	of	ADP
ftr-435	887	5	several	several	ADJ
ftr-435	887	6	years	year	NOUN
ftr-435	887	7	,	,	PUNCT
ftr-435	887	8	cerand	cerand	PROPN
ftr-435	887	9	received	receive	VERB
ftr-435	887	10	$	$	SYM
ftr-435	887	11	414,220	414,220	NUM
ftr-435	887	12	from	from	ADP
ftr-435	887	13	the	the	DET
ftr-435	887	14	three	three	NUM
ftr-435	887	15	corporations	corporation	NOUN
ftr-435	887	16	,	,	PUNCT
ftr-435	887	17	of	of	ADP
ftr-435	887	18	which	which	PRON
ftr-435	887	19	it	it	PRON
ftr-435	887	20	booked	book	VERB
ftr-435	887	21	more	more	ADJ
ftr-435	887	22	than	than	ADP
ftr-435	887	23	$	$	SYM
ftr-435	887	24	175,000	175,000	NUM
ftr-435	887	25	as	as	ADP
ftr-435	887	26	interest	interest	NOUN
ftr-435	887	27	income	income	NOUN
ftr-435	887	28	.	.	PUNCT
ftr-435	887	29	.	.	PUNCT
ftr-435	887	30	.	.	PUNCT
ftr-435	887	31	.	.	PUNCT
ftr-435	888	1	although	although	SCONJ
ftr-435	888	2	the	the	DET
ftr-435	888	3	tax	tax	NOUN
ftr-435	888	4	court	court	NOUN
ftr-435	888	5	abused	abuse	VERB
ftr-435	888	6	its	its	PRON
ftr-435	888	7	discretion	discretion	NOUN
ftr-435	888	8	by	by	ADP
ftr-435	888	9	omitting	omit	VERB
ftr-435	888	10	from	from	ADP
ftr-435	888	11	its	its	PRON
ftr-435	888	12	analysis	analysis	NOUN
ftr-435	888	13	a	a	DET
ftr-435	888	14	highly	highly	ADV
ftr-435	888	15	significant	significant	ADJ
ftr-435	888	16	bit	bit	NOUN
ftr-435	888	17	of	of	ADP
ftr-435	888	18	evidence	evidence	NOUN
ftr-435	888	19	,	,	PUNCT
ftr-435	888	20	we	we	PRON
ftr-435	888	21	can	can	AUX
ftr-435	888	22	not	not	PART
ftr-435	888	23	say	say	VERB
ftr-435	888	24	that	that	SCONJ
ftr-435	888	25	,	,	PUNCT
ftr-435	888	26	had	have	AUX
ftr-435	888	27	the	the	DET
ftr-435	888	28	court	court	NOUN
ftr-435	888	29	properly	properly	ADV
ftr-435	888	30	weighed	weigh	VERB
ftr-435	888	31	this	this	DET
ftr-435	888	32	evidence	evidence	NOUN
ftr-435	888	33	,	,	PUNCT
ftr-435	888	34	it	it	PRON
ftr-435	888	35	necessarily	necessarily	ADV
ftr-435	888	36	would	would	AUX
ftr-435	888	37	have	have	AUX
ftr-435	888	38	reached	reach	VERB
ftr-435	888	39	a	a	DET
ftr-435	888	40	different	different	ADJ
ftr-435	888	41	conclusion	conclusion	NOUN
ftr-435	888	42	,	,	PUNCT
ftr-435	888	43	because	because	SCONJ
ftr-435	888	44	we	we	PRON
ftr-435	888	45	do	do	AUX
ftr-435	888	46	not	not	PART
ftr-435	888	47	know	know	VERB
ftr-435	888	48	what	what	PRON
ftr-435	888	49	weight	weight	NOUN
ftr-435	888	50	it	it	PRON
ftr-435	888	51	assigned	assign	VERB
ftr-435	888	52	to	to	ADP
ftr-435	888	53	the	the	DET
ftr-435	888	54	other	other	ADJ
ftr-435	888	55	evidence	evidence	NOUN
ftr-435	888	56	.	.	PUNCT
ftr-435	889	1	a.	a.	NOUN
ftr-435	889	2	on	on	ADP
ftr-435	889	3	remand	remand	NOUN
ftr-435	889	4	,	,	PUNCT
ftr-435	889	5	the	the	DET
ftr-435	889	6	tax	tax	NOUN
ftr-435	889	7	court	court	NOUN
ftr-435	889	8	,	,	PUNCT
ftr-435	889	9	not	not	PART
ftr-435	889	10	surprisingly	surprisingly	ADV
ftr-435	889	11	,	,	PUNCT
ftr-435	889	12	still	still	ADV
ftr-435	889	13	reaches	reach	VERB
ftr-435	889	14	the	the	DET
ftr-435	889	15	same	same	ADJ
ftr-435	889	16	result	result	NOUN
ftr-435	889	17	.	.	PUNCT
ftr-435	890	1	t.c	t.c	PROPN
ftr-435	890	2	.	.	PROPN
ftr-435	890	3	memo	memo	NOUN
ftr-435	890	4	.	.	PUNCT
ftr-435	891	1	2001	2001	NUM
ftr-435	891	2	-	-	SYM
ftr-435	891	3	271	271	NUM
ftr-435	891	4	(	(	PUNCT
ftr-435	891	5	10/9/01	10/9/01	NUM
ftr-435	891	6	)	)	PUNCT
ftr-435	891	7	.	.	PUNCT
ftr-435	892	1	on	on	ADP
ftr-435	892	2	remand	remand	NOUN
ftr-435	892	3	judge	judge	PROPN
ftr-435	892	4	gerber	gerber	PROPN
ftr-435	892	5	found	find	VERB
ftr-435	892	6	that	that	SCONJ
ftr-435	892	7	the	the	DET
ftr-435	892	8	somewhat	somewhat	ADV
ftr-435	892	9	sporadic	sporadic	ADJ
ftr-435	892	10	reporting	reporting	NOUN
ftr-435	892	11	of	of	ADP
ftr-435	892	12	interest	interest	NOUN
ftr-435	892	13	that	that	PRON
ftr-435	892	14	was	be	AUX
ftr-435	892	15	not	not	PART
ftr-435	892	16	uniform	uniform	ADJ
ftr-435	892	17	in	in	ADP
ftr-435	892	18	amount	amount	NOUN
ftr-435	892	19	or	or	CCONJ
ftr-435	892	20	percentage	percentage	NOUN
ftr-435	892	21	,	,	PUNCT
ftr-435	892	22	ranging	range	VERB
ftr-435	892	23	from	from	ADP
ftr-435	892	24	4.7	4.7	NUM
ftr-435	892	25	percent	percent	NOUN
ftr-435	892	26	to	to	ADP
ftr-435	892	27	11.3	11.3	NUM
ftr-435	892	28	percent	percent	NOUN
ftr-435	892	29	,	,	PUNCT
ftr-435	892	30	with	with	ADP
ftr-435	892	31	an	an	DET
ftr-435	892	32	average	average	NOUN
ftr-435	892	33	far	far	ADV
ftr-435	892	34	below	below	ADP
ftr-435	892	35	the	the	DET
ftr-435	892	36	going	go	VERB
ftr-435	892	37	rate	rate	NOUN
ftr-435	892	38	,	,	PUNCT
ftr-435	892	39	was	be	AUX
ftr-435	892	40	inadequate	inadequate	ADJ
ftr-435	892	41	evidence	evidence	NOUN
ftr-435	892	42	to	to	PART
ftr-435	892	43	support	support	VERB
ftr-435	892	44	a	a	DET
ftr-435	892	45	finding	finding	NOUN
ftr-435	892	46	a	a	DET
ftr-435	892	47	true	true	ADJ
ftr-435	892	48	debtor	debtor	NOUN
ftr-435	892	49	-	-	PUNCT
ftr-435	892	50	creditor	creditor	NOUN
ftr-435	892	51	relationship	relationship	NOUN
ftr-435	892	52	.	.	PUNCT
ftr-435	893	1	furthermore	furthermore	ADV
ftr-435	893	2	,	,	PUNCT
ftr-435	893	3	purported	purport	VERB
ftr-435	893	4	principal	principal	ADJ
ftr-435	893	5	repayments	repayment	NOUN
ftr-435	893	6	were	be	AUX
ftr-435	893	7	merely	merely	ADV
ftr-435	893	8	book	book	NOUN
ftr-435	893	9	entries	entry	NOUN
ftr-435	893	10	that	that	PRON
ftr-435	893	11	were	be	AUX
ftr-435	893	12	offset	offset	VERB
ftr-435	893	13	by	by	ADP
ftr-435	893	14	larger	large	ADJ
ftr-435	893	15	advances	advance	NOUN
ftr-435	893	16	.	.	PUNCT
ftr-435	894	1	the	the	DET
ftr-435	894	2	bad	bad	ADJ
ftr-435	894	3	debt	debt	NOUN
ftr-435	894	4	deduction	deduction	NOUN
ftr-435	894	5	was	be	AUX
ftr-435	894	6	disallowed	disallow	VERB
ftr-435	894	7	.	.	PUNCT
ftr-435	895	1	3	3	X
ftr-435	895	2	.	.	X
ftr-435	895	3	intermet	intermet	PROPN
ftr-435	895	4	corp	corp	PROPN
ftr-435	895	5	.	.	PROPN
ftr-435	896	1	v.	v.	PROPN
ftr-435	896	2	commissioner	commissioner	PROPN
ftr-435	896	3	,	,	PUNCT
ftr-435	896	4	117	117	NUM
ftr-435	896	5	t.c	t.c	PROPN
ftr-435	896	6	.	.	PROPN
ftr-435	896	7	133	133	NUM
ftr-435	896	8	(	(	PUNCT
ftr-435	896	9	10/2/01	10/2/01	NUM
ftr-435	896	10	)	)	PUNCT
ftr-435	896	11	,	,	PUNCT
ftr-435	896	12	on	on	ADP
ftr-435	896	13	remand	remand	NOUN
ftr-435	896	14	from	from	ADP
ftr-435	896	15	209	209	NUM
ftr-435	896	16	f.3d	f.3d	NUM
ftr-435	896	17	901	901	NUM
ftr-435	896	18	(	(	PUNCT
ftr-435	896	19	6th	6th	ADJ
ftr-435	896	20	cir	cir	NOUN
ftr-435	896	21	.	.	PUNCT
ftr-435	897	1	4/20/00	4/20/00	NUM
ftr-435	897	2	)	)	PUNCT
ftr-435	897	3	.	.	PUNCT
ftr-435	898	1	under	under	ADP
ftr-435	898	2	the	the	DET
ftr-435	898	3	pre-1999	pre-1999	NOUN
ftr-435	898	4	version	version	NOUN
ftr-435	898	5	of	of	ADP
ftr-435	898	6	§	§	PROPN
ftr-435	898	7	172(f	172(f	PROPN
ftr-435	898	8	)	)	PUNCT
ftr-435	898	9	,	,	PUNCT
ftr-435	898	10	state	state	NOUN
ftr-435	898	11	tax	tax	NOUN
ftr-435	898	12	deficiencies	deficiency	NOUN
ftr-435	898	13	and	and	CCONJ
ftr-435	898	14	interest	interest	NOUN
ftr-435	898	15	on	on	ADP
ftr-435	898	16	state	state	NOUN
ftr-435	898	17	and	and	CCONJ
ftr-435	898	18	federal	federal	ADJ
ftr-435	898	19	tax	tax	NOUN
ftr-435	898	20	deficiencies	deficiency	NOUN
ftr-435	898	21	were	be	AUX
ftr-435	898	22	a	a	DET
ftr-435	898	23	specified	specified	ADJ
ftr-435	898	24	liability	liability	NOUN
ftr-435	898	25	losses	loss	NOUN
ftr-435	898	26	subject	subject	ADJ
ftr-435	898	27	to	to	ADP
ftr-435	898	28	a	a	DET
ftr-435	898	29	10	10	NUM
ftr-435	898	30	-	-	PUNCT
ftr-435	898	31	year	year	NOUN
ftr-435	898	32	carryback	carryback	NOUN
ftr-435	898	33	.	.	PUNCT
ftr-435	899	1	judge	judge	NOUN
ftr-435	899	2	wells	wells	PROPN
ftr-435	899	3	followed	follow	VERB
ftr-435	899	4	host	host	PROPN
ftr-435	899	5	marriott	marriott	PROPN
ftr-435	899	6	corp	corp	PROPN
ftr-435	899	7	.	.	PROPN
ftr-435	900	1	v.	v.	PROPN
ftr-435	900	2	united	united	PROPN
ftr-435	900	3	states	states	PROPN
ftr-435	900	4	,	,	PUNCT
ftr-435	901	1	113	113	NUM
ftr-435	901	2	f.supp.2d	f.supp.2d	X
ftr-435	901	3	790	790	NUM
ftr-435	901	4	(	(	PUNCT
ftr-435	901	5	d.md	d.md	PROPN
ftr-435	901	6	.	.	PROPN
ftr-435	901	7	2000	2000	NUM
ftr-435	901	8	)	)	PUNCT
ftr-435	901	9	,	,	PUNCT
ftr-435	901	10	aff	aff	PROPN
ftr-435	901	11	�	�	PROPN
ftr-435	901	12	d	d	NOUN
ftr-435	901	13	by	by	ADP
ftr-435	901	14	order	order	NOUN
ftr-435	901	15	,	,	PUNCT
ftr-435	901	16	267	267	NUM
ftr-435	901	17	f.3d	f.3d	NUM
ftr-435	901	18	363	363	NUM
ftr-435	901	19	,	,	PUNCT
ftr-435	901	20	88	88	NUM
ftr-435	901	21	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	901	22	5176	5176	NUM
ftr-435	901	23	,	,	PUNCT
ftr-435	901	24	2001	2001	NUM
ftr-435	901	25	-	-	SYM
ftr-435	901	26	2	2	NUM
ftr-435	901	27	u.s.t.c	u.s.t.c	PROPN
ftr-435	901	28	.	.	PROPN
ftr-435	902	1	¶	¶	PROPN
ftr-435	902	2	50,580	50,580	NUM
ftr-435	902	3	(	(	PUNCT
ftr-435	902	4	4th	4th	ADJ
ftr-435	902	5	cir	cir	NOUN
ftr-435	902	6	.	.	PUNCT
ftr-435	903	1	7/20/01	7/20/01	NUM
ftr-435	903	2	)	)	PUNCT
ftr-435	903	3	,	,	PUNCT
ftr-435	903	4	and	and	CCONJ
ftr-435	903	5	distinguished	distinguished	PROPN
ftr-435	903	6	sealy	sealy	PROPN
ftr-435	903	7	corp	corp	PROPN
ftr-435	903	8	.	.	PROPN
ftr-435	904	1	v.	v.	PROPN
ftr-435	904	2	commissioner	commissioner	PROPN
ftr-435	904	3	,	,	PUNCT
ftr-435	904	4	107	107	NUM
ftr-435	904	5	t.c	t.c	PROPN
ftr-435	904	6	.	.	PROPN
ftr-435	904	7	177	177	NUM
ftr-435	904	8	,	,	PUNCT
ftr-435	904	9	aff	aff	PROPN
ftr-435	904	10	�	�	PROPN
ftr-435	904	11	d	d	PROPN
ftr-435	904	12	,	,	PUNCT
ftr-435	904	13	171	171	NUM
ftr-435	904	14	f.3d	f.3d	NUM
ftr-435	904	15	655	655	NUM
ftr-435	904	16	(	(	PUNCT
ftr-435	904	17	9th	9th	ADJ
ftr-435	904	18	cir	cir	NOUN
ftr-435	904	19	.	.	PROPN
ftr-435	904	20	1999	1999	NUM
ftr-435	904	21	)	)	PUNCT
ftr-435	905	1	[	[	X
ftr-435	905	2	holding	hold	VERB
ftr-435	905	3	that	that	DET
ftr-435	905	4	accounting	accounting	NOUN
ftr-435	905	5	and	and	CCONJ
ftr-435	905	6	other	other	ADJ
ftr-435	905	7	costs	cost	NOUN
ftr-435	905	8	to	to	PART
ftr-435	905	9	comply	comply	VERB
ftr-435	905	10	with	with	ADP
ftr-435	905	11	the	the	DET
ftr-435	905	12	1934	1934	NUM
ftr-435	905	13	securities	security	NOUN
ftr-435	905	14	act	act	NOUN
ftr-435	905	15	and	and	CCONJ
ftr-435	905	16	erisa	erisa	NOUN
ftr-435	905	17	were	be	AUX
ftr-435	905	18	not	not	PART
ftr-435	905	19	specified	specify	VERB
ftr-435	905	20	liability	liability	NOUN
ftr-435	905	21	losses	loss	NOUN
ftr-435	905	22	]	]	PUNCT
ftr-435	905	23	.	.	PUNCT
ftr-435	906	1	i.	i.	PROPN
ftr-435	906	2	at	at	ADP
ftr-435	906	3	-	-	PUNCT
ftr-435	906	4	risk	risk	NOUN
ftr-435	906	5	and	and	CCONJ
ftr-435	906	6	passive	passive	ADJ
ftr-435	906	7	activity	activity	NOUN
ftr-435	906	8	losses	loss	NOUN
ftr-435	906	9	2002	2002	NUM
ftr-435	906	10	]	]	PUNCT
ftr-435	906	11	recent	recent	ADJ
ftr-435	906	12	developments	development	NOUN
ftr-435	906	13	in	in	ADP
ftr-435	906	14	federal	federal	ADJ
ftr-435	906	15	income	income	NOUN
ftr-435	906	16	taxation	taxation	NOUN
ftr-435	906	17	665	665	NUM
ftr-435	906	18	9	9	NUM
ftr-435	906	19	.	.	PUNCT
ftr-435	907	1	gitlitz	gitlitz	PROPN
ftr-435	907	2	v.	v.	PROPN
ftr-435	907	3	commissioner	commissioner	NOUN
ftr-435	907	4	,	,	PUNCT
ftr-435	907	5	121	121	NUM
ftr-435	907	6	s.	s.	PROPN
ftr-435	907	7	ct	ct	PROPN
ftr-435	907	8	.	.	PROPN
ftr-435	907	9	701	701	NUM
ftr-435	907	10	,	,	PUNCT
ftr-435	907	11	2001	2001	NUM
ftr-435	907	12	-	-	SYM
ftr-435	907	13	1	1	NUM
ftr-435	907	14	u.s.t.c	u.s.t.c	PROPN
ftr-435	907	15	.	.	PROPN
ftr-435	907	16	¶	¶	PROPN
ftr-435	907	17	50,147	50,147	NUM
ftr-435	907	18	,	,	PUNCT
ftr-435	907	19	87	87	NUM
ftr-435	907	20	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-435	907	21	417	417	NUM
ftr-435	907	22	(	(	PUNCT
ftr-435	907	23	1/9/01	1/9/01	NUM
ftr-435	907	24	)	)	PUNCT
ftr-435	907	25	,	,	PUNCT
ftr-435	907	26	discussed	discuss	VERB
ftr-435	907	27	at	at	ADP
ftr-435	907	28	vi.d.1	vi.d.1	ADJ
ftr-435	907	29	.	.	PROPN
ftr-435	908	1	1	1	X
ftr-435	908	2	.	.	PUNCT
ftr-435	908	3	the	the	DET
ftr-435	908	4	statute	statute	NOUN
ftr-435	908	5	was	be	AUX
ftr-435	908	6	self	self	NOUN
ftr-435	908	7	-	-	PUNCT
ftr-435	908	8	executing	executing	NOUN
ftr-435	908	9	;	;	PUNCT
ftr-435	908	10	the	the	DET
ftr-435	908	11	taxpayer	taxpayer	NOUN
ftr-435	908	12	doesn	doesn	AUX
ftr-435	908	13	�	�	PROPN
ftr-435	908	14	t	t	PROPN
ftr-435	908	15	have	have	VERB
ftr-435	908	16	to	to	PART
ftr-435	908	17	wait	wait	VERB
ftr-435	908	18	for	for	ADP
ftr-435	908	19	regulations	regulation	NOUN
ftr-435	908	20	on	on	ADP
ftr-435	908	21	self	self	NOUN
ftr-435	908	22	-	-	PUNCT
ftr-435	908	23	charged	charge	VERB
ftr-435	908	24	management	management	NOUN
ftr-435	908	25	fees	fee	NOUN
ftr-435	908	26	.	.	PUNCT
ftr-435	909	1	hillman	hillman	PROPN
ftr-435	909	2	v.	v.	PROPN
ftr-435	909	3	commissioner	commissioner	PROPN
ftr-435	909	4	,	,	PUNCT
ftr-435	909	5	114	114	NUM
ftr-435	909	6	t.c	t.c	PROPN
ftr-435	909	7	.	.	PROPN
ftr-435	909	8	103	103	NUM
ftr-435	909	9	(	(	PUNCT
ftr-435	909	10	2/29/00	2/29/00	NUM
ftr-435	909	11	)	)	PUNCT
ftr-435	909	12	.	.	PUNCT
ftr-435	910	1	the	the	DET
ftr-435	910	2	taxpayer	taxpayer	PROPN
ftr-435	910	3	�	�	PROPN
ftr-435	910	4	s	s	PART
ftr-435	910	5	s	s	NOUN
ftr-435	910	6	corporation	corporation	NOUN
ftr-435	910	7	performed	perform	VERB
ftr-435	910	8	management	management	NOUN
ftr-435	910	9	services	service	NOUN
ftr-435	910	10	for	for	ADP
ftr-435	910	11	real	real	ADJ
ftr-435	910	12	estate	estate	NOUN
ftr-435	910	13	partnerships	partnership	NOUN
ftr-435	910	14	in	in	ADP
ftr-435	910	15	which	which	PRON
ftr-435	910	16	the	the	DET
ftr-435	910	17	taxpayer	taxpayer	NOUN
ftr-435	910	18	directly	directly	ADV
ftr-435	910	19	or	or	CCONJ
ftr-435	910	20	indirectly	indirectly	ADV
ftr-435	910	21	was	be	AUX
ftr-435	910	22	a	a	DET
ftr-435	910	23	partner	partner	NOUN
ftr-435	910	24	.	.	PUNCT
ftr-435	911	1	the	the	DET
ftr-435	911	2	taxpayer	taxpayer	NOUN
ftr-435	911	3	received	receive	VERB
ftr-435	911	4	passthrough	passthrough	NOUN
ftr-435	911	5	nonpassive	nonpassive	ADJ
ftr-435	911	6	income	income	NOUN
ftr-435	911	7	from	from	ADP
ftr-435	911	8	the	the	DET
ftr-435	911	9	s	s	PROPN
ftr-435	911	10	corporation	corporation	NOUN
ftr-435	911	11	and	and	CCONJ
ftr-435	911	12	passthrough	passthrough	NOUN
ftr-435	911	13	passive	passive	ADJ
ftr-435	911	14	deductions	deduction	NOUN
ftr-435	911	15	from	from	ADP
ftr-435	911	16	the	the	DET
ftr-435	911	17	partnerships	partnership	NOUN
ftr-435	911	18	.	.	PUNCT
ftr-435	912	1	based	base	VERB
ftr-435	912	2	on	on	ADP
ftr-435	912	3	§	§	PROPN
ftr-435	912	4	469(l)(2	469(l)(2	NUM
ftr-435	912	5	)	)	PUNCT
ftr-435	912	6	and	and	CCONJ
ftr-435	912	7	its	its	PRON
ftr-435	912	8	legislative	legislative	ADJ
ftr-435	912	9	history	history	NOUN
ftr-435	912	10	,	,	PUNCT
ftr-435	912	11	under	under	ADP
ftr-435	912	12	circumstances	circumstance	NOUN
ftr-435	912	13	analogous	analogous	ADJ
ftr-435	912	14	to	to	ADP
ftr-435	912	15	those	those	PRON
ftr-435	912	16	in	in	ADP
ftr-435	912	17	prop	prop	NOUN
ftr-435	912	18	.	.	PUNCT
ftr-435	913	1	reg	reg	PROPN
ftr-435	913	2	.	.	PUNCT
ftr-435	914	1	§	§	PROPN
ftr-435	914	2	1.469	1.469	NUM
ftr-435	914	3	-	-	SYM
ftr-435	914	4	7	7	NUM
ftr-435	914	5	,	,	PUNCT
ftr-435	914	6	56	56	NUM
ftr-435	914	7	f.r	f.r	NOUN
ftr-435	914	8	.	.	NOUN
ftr-435	914	9	14034	14034	NUM
ftr-435	914	10	(	(	PUNCT
ftr-435	914	11	4/5/91	4/5/91	NUM
ftr-435	914	12	)	)	PUNCT
ftr-435	914	13	,	,	PUNCT
ftr-435	914	14	permitting	permit	VERB
ftr-435	914	15	the	the	DET
ftr-435	914	16	offsetting	offsetting	NOUN
ftr-435	914	17	of	of	ADP
ftr-435	914	18	�	�	PROPN
ftr-435	914	19	self	self	NOUN
ftr-435	914	20	-	-	PUNCT
ftr-435	914	21	charged	charge	VERB
ftr-435	914	22	�	�	NOUN
ftr-435	914	23	interest	interest	NOUN
ftr-435	914	24	incurred	incur	VERB
ftr-435	914	25	in	in	ADP
ftr-435	914	26	lending	lending	NOUN
ftr-435	914	27	transactions	transaction	NOUN
ftr-435	914	28	,	,	PUNCT
ftr-435	914	29	the	the	DET
ftr-435	914	30	taxpayer	taxpayer	NOUN
ftr-435	914	31	offset	offset	VERB
ftr-435	914	32	passive	passive	ADJ
ftr-435	914	33	management	management	NOUN
ftr-435	914	34	fee	fee	NOUN
ftr-435	914	35	deductions	deduction	NOUN
ftr-435	914	36	against	against	ADP
ftr-435	914	37	the	the	DET
ftr-435	914	38	corresponding	correspond	VERB
ftr-435	914	39	nonpassive	nonpassive	ADJ
ftr-435	914	40	management	management	NOUN
ftr-435	914	41	fee	fee	NOUN
ftr-435	914	42	income	income	NOUN
ftr-435	914	43	.	.	PUNCT
ftr-435	915	1	section	section	NOUN
ftr-435	915	2	469(1)(2	469(1)(2	NUM
ftr-435	915	3	)	)	PUNCT
ftr-435	915	4	provides	provide	VERB
ftr-435	915	5	that	that	SCONJ
ftr-435	915	6	the	the	DET
ftr-435	915	7	irs	irs	PROPN
ftr-435	915	8	�	�	PROPN
ftr-435	915	9	shall	shall	AUX
ftr-435	915	10	�	�	PROPN
ftr-435	915	11	promulgate	promulgate	VERB
ftr-435	915	12	regulations	regulation	NOUN
ftr-435	915	13	�	�	PROPN
ftr-435	915	14	which	which	PRON
ftr-435	915	15	provide	provide	VERB
ftr-435	915	16	that	that	SCONJ
ftr-435	915	17	certain	certain	ADJ
ftr-435	915	18	items	item	NOUN
ftr-435	915	19	of	of	ADP
ftr-435	915	20	gross	gross	ADJ
ftr-435	915	21	income	income	NOUN
ftr-435	915	22	will	will	AUX
ftr-435	915	23	not	not	PART
ftr-435	915	24	be	be	AUX
ftr-435	915	25	taken	take	VERB
ftr-435	915	26	into	into	ADP
ftr-435	915	27	account	account	NOUN
ftr-435	915	28	in	in	ADP
ftr-435	915	29	determining	determine	VERB
ftr-435	915	30	income	income	NOUN
ftr-435	915	31	or	or	CCONJ
ftr-435	915	32	loss	loss	NOUN
ftr-435	915	33	from	from	ADP
ftr-435	915	34	any	any	DET
ftr-435	915	35	activity	activity	NOUN
ftr-435	915	36	(	(	PUNCT
ftr-435	915	37	and	and	CCONJ
ftr-435	915	38	the	the	DET
ftr-435	915	39	treatment	treatment	NOUN
ftr-435	915	40	of	of	ADP
ftr-435	915	41	expenses	expense	NOUN
ftr-435	915	42	allocable	allocable	ADJ
ftr-435	915	43	to	to	ADP
ftr-435	915	44	such	such	ADJ
ftr-435	915	45	income	income	NOUN
ftr-435	915	46	)	)	PUNCT
ftr-435	915	47	.	.	PUNCT
ftr-435	916	1	�	�	PROPN
ftr-435	916	2	prop	prop	PROPN
ftr-435	916	3	.	.	PUNCT
ftr-435	917	1	reg	reg	PROPN
ftr-435	917	2	.	.	PUNCT
ftr-435	918	1	§	§	PROPN
ftr-435	918	2	1.469	1.469	NUM
ftr-435	918	3	-	-	SYM
ftr-435	918	4	7	7	NUM
ftr-435	918	5	permits	permit	NOUN
ftr-435	918	6	offsetting	offset	VERB
ftr-435	918	7	of	of	ADP
ftr-435	918	8	�	�	NOUN
ftr-435	918	9	self	self	NOUN
ftr-435	918	10	-	-	PUNCT
ftr-435	918	11	charged	charge	VERB
ftr-435	918	12	�	�	NOUN
ftr-435	918	13	interest	interest	NOUN
ftr-435	918	14	incurred	incur	VERB
ftr-435	918	15	in	in	ADP
ftr-435	918	16	lending	lending	NOUN
ftr-435	918	17	transactions	transaction	NOUN
ftr-435	918	18	,	,	PUNCT
ftr-435	918	19	but	but	CCONJ
ftr-435	918	20	the	the	DET
ftr-435	918	21	irs	irs	PROPN
ftr-435	918	22	did	do	AUX
ftr-435	918	23	not	not	PART
ftr-435	918	24	issue	issue	VERB
ftr-435	918	25	any	any	DET
ftr-435	918	26	regulation	regulation	NOUN
ftr-435	918	27	for	for	ADP
ftr-435	918	28	self	self	NOUN
ftr-435	918	29	-	-	PUNCT
ftr-435	918	30	charged	charge	VERB
ftr-435	918	31	items	item	NOUN
ftr-435	918	32	other	other	ADJ
ftr-435	918	33	than	than	ADP
ftr-435	918	34	interest	interest	NOUN
ftr-435	918	35	.	.	PUNCT
ftr-435	919	1	under	under	ADP
ftr-435	919	2	the	the	DET
ftr-435	919	3	proposed	propose	VERB
ftr-435	919	4	regulations	regulation	NOUN
ftr-435	919	5	,	,	PUNCT
ftr-435	919	6	a	a	DET
ftr-435	919	7	taxpayer	taxpayer	NOUN
ftr-435	919	8	who	who	PRON
ftr-435	919	9	was	be	AUX
ftr-435	919	10	both	both	CCONJ
ftr-435	919	11	the	the	DET
ftr-435	919	12	payor	payor	NOUN
ftr-435	919	13	and	and	CCONJ
ftr-435	919	14	recipient	recipient	NOUN
ftr-435	919	15	of	of	ADP
ftr-435	919	16	interest	interest	NOUN
ftr-435	919	17	was	be	AUX
ftr-435	919	18	allowed	allow	VERB
ftr-435	919	19	,	,	PUNCT
ftr-435	919	20	to	to	ADP
ftr-435	919	21	some	some	DET
ftr-435	919	22	extent	extent	NOUN
ftr-435	919	23	,	,	PUNCT
ftr-435	919	24	to	to	PART
ftr-435	919	25	offset	offset	VERB
ftr-435	919	26	passive	passive	ADJ
ftr-435	919	27	interest	interest	NOUN
ftr-435	919	28	deductions	deduction	NOUN
ftr-435	919	29	against	against	ADP
ftr-435	919	30	nonpassive	nonpassive	ADJ
ftr-435	919	31	interest	interest	NOUN
ftr-435	919	32	income	income	NOUN
ftr-435	919	33	.	.	PUNCT
ftr-435	920	1	the	the	DET
ftr-435	920	2	commissioner	commissioner	NOUN
ftr-435	920	3	argued	argue	VERB
ftr-435	920	4	that	that	SCONJ
ftr-435	920	5	the	the	DET
ftr-435	920	6	taxpayer	taxpayer	NOUN
ftr-435	920	7	could	could	AUX
ftr-435	920	8	not	not	PART
ftr-435	920	9	set	set	VERB
ftr-435	920	10	off	off	ADP
ftr-435	920	11	the	the	DET
ftr-435	920	12	deductions	deduction	NOUN
ftr-435	920	13	and	and	CCONJ
ftr-435	920	14	income	income	NOUN
ftr-435	920	15	because	because	SCONJ
ftr-435	920	16	the	the	DET
ftr-435	920	17	irs	irs	PROPN
ftr-435	920	18	had	have	AUX
ftr-435	920	19	not	not	PART
ftr-435	920	20	issued	issue	VERB
ftr-435	920	21	regulations	regulation	NOUN
ftr-435	920	22	for	for	ADP
ftr-435	920	23	self	self	NOUN
ftr-435	920	24	-	-	PUNCT
ftr-435	920	25	charged	charge	VERB
ftr-435	920	26	items	item	NOUN
ftr-435	920	27	other	other	ADJ
ftr-435	920	28	than	than	ADP
ftr-435	920	29	interest	interest	NOUN
ftr-435	920	30	and	and	CCONJ
ftr-435	920	31	had	have	AUX
ftr-435	920	32	thereby	thereby	ADV
ftr-435	920	33	limited	limit	VERB
ftr-435	920	34	the	the	DET
ftr-435	920	35	offset	offset	NOUN
ftr-435	920	36	.	.	PUNCT
ftr-435	921	1	the	the	DET
ftr-435	921	2	court	court	NOUN
ftr-435	921	3	(	(	PUNCT
ftr-435	921	4	judge	judge	PROPN
ftr-435	921	5	gerber	gerber	PROPN
ftr-435	921	6	)	)	PUNCT
ftr-435	921	7	held	hold	VERB
ftr-435	921	8	that	that	SCONJ
ftr-435	921	9	the	the	DET
ftr-435	921	10	substantive	substantive	ADJ
ftr-435	921	11	set	set	NOUN
ftr-435	921	12	-	-	PUNCT
ftr-435	921	13	off	off	ADP
ftr-435	921	14	rule	rule	NOUN
ftr-435	921	15	was	be	AUX
ftr-435	921	16	self	self	NOUN
ftr-435	921	17	-	-	PUNCT
ftr-435	921	18	executing	executing	NOUN
ftr-435	921	19	and	and	CCONJ
ftr-435	921	20	the	the	DET
ftr-435	921	21	taxpayer	taxpayer	NOUN
ftr-435	921	22	was	be	AUX
ftr-435	921	23	entitled	entitle	VERB
ftr-435	921	24	to	to	PART
ftr-435	921	25	offset	offset	VERB
ftr-435	921	26	the	the	DET
ftr-435	921	27	passive	passive	ADJ
ftr-435	921	28	management	management	NOUN
ftr-435	921	29	deductions	deduction	NOUN
ftr-435	921	30	against	against	ADP
ftr-435	921	31	the	the	DET
ftr-435	921	32	nonpassive	nonpassive	ADJ
ftr-435	921	33	management	management	NOUN
ftr-435	921	34	income	income	NOUN
ftr-435	921	35	.	.	PUNCT
ftr-435	922	1	such	such	ADJ
ftr-435	922	2	selfcharged	selfcharge	VERB
ftr-435	922	3	treatment	treatment	NOUN
ftr-435	922	4	was	be	AUX
ftr-435	922	5	congressionally	congressionally	ADV
ftr-435	922	6	intended	intend	VERB
ftr-435	922	7	not	not	PART
ftr-435	922	8	only	only	ADV
ftr-435	922	9	for	for	ADP
ftr-435	922	10	interest	interest	NOUN
ftr-435	922	11	,	,	PUNCT
ftr-435	922	12	but	but	CCONJ
ftr-435	922	13	also	also	ADV
ftr-435	922	14	for	for	ADP
ftr-435	922	15	other	other	ADJ
ftr-435	922	16	appropriate	appropriate	ADJ
ftr-435	922	17	items	item	NOUN
ftr-435	922	18	,	,	PUNCT
ftr-435	922	19	and	and	CCONJ
ftr-435	922	20	the	the	DET
ftr-435	922	21	commissioner	commissioner	NOUN
ftr-435	922	22	did	do	AUX
ftr-435	922	23	not	not	PART
ftr-435	922	24	argue	argue	VERB
ftr-435	922	25	that	that	SCONJ
ftr-435	922	26	there	there	PRON
ftr-435	922	27	was	be	VERB
ftr-435	922	28	any	any	DET
ftr-435	922	29	distinction	distinction	NOUN
ftr-435	922	30	of	of	ADP
ftr-435	922	31	substance	substance	NOUN
ftr-435	922	32	between	between	ADP
ftr-435	922	33	interest	interest	NOUN
ftr-435	922	34	and	and	CCONJ
ftr-435	922	35	management	management	NOUN
ftr-435	922	36	fees	fee	NOUN
ftr-435	922	37	within	within	ADP
ftr-435	922	38	the	the	DET
ftr-435	922	39	self	self	NOUN
ftr-435	922	40	-	-	PUNCT
ftr-435	922	41	charged	charge	VERB
ftr-435	922	42	regime	regime	NOUN
ftr-435	922	43	.	.	PUNCT
ftr-435	923	1	a.	a.	NOUN
ftr-435	923	2	well	well	ADV
ftr-435	923	3	,	,	PUNCT
ftr-435	923	4	now	now	ADV
ftr-435	923	5	,	,	PUNCT
ftr-435	923	6	not	not	PART
ftr-435	923	7	for	for	ADP
ftr-435	923	8	this	this	DET
ftr-435	923	9	taxpayer	taxpayer	NOUN
ftr-435	923	10	and	and	CCONJ
ftr-435	923	11	not	not	PART
ftr-435	923	12	in	in	ADP
ftr-435	923	13	the	the	DET
ftr-435	923	14	fourth	fourth	ADJ
ftr-435	923	15	circuit	circuit	NOUN
ftr-435	923	16	.	.	PUNCT
ftr-435	924	1	what	what	PRON
ftr-435	924	2	�	�	NOUN
ftr-435	924	3	plain	plain	ADJ
ftr-435	924	4	meaning	mean	VERB
ftr-435	924	5	�	�	PROPN
ftr-435	924	6	giveth	giveth	NOUN
ftr-435	924	7	in	in	ADP
ftr-435	924	8	gitlitz,9	gitlitz,9	NOUN
ftr-435	924	9	it	it	PRON
ftr-435	924	10	taketh	taketh	VERB
ftr-435	924	11	away	away	ADV
ftr-435	924	12	in	in	ADP
ftr-435	924	13	hillman	hillman	PROPN
ftr-435	924	14	.	.	PROPN
ftr-435	925	1	reversed	reverse	VERB
ftr-435	925	2	,	,	PUNCT
ftr-435	925	3	250	250	NUM
ftr-435	925	4	f.3d	f.3d	NUM
ftr-435	925	5	228	228	NUM
ftr-435	925	6	,	,	PUNCT
ftr-435	925	7	2001	2001	NUM
ftr-435	925	8	-	-	SYM
ftr-435	925	9	1	1	NUM
ftr-435	925	10	u.s.t.c	u.s.t.c	PROPN
ftr-435	925	11	.	.	PROPN
ftr-435	926	1	¶	¶	PROPN
ftr-435	926	2	50,354	50,354	NUM
ftr-435	926	3	;	;	PUNCT
ftr-435	926	4	87	87	NUM
ftr-435	926	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	926	6	1731	1731	NUM
ftr-435	926	7	(	(	PUNCT
ftr-435	926	8	4th	4th	ADJ
ftr-435	926	9	cir	cir	NOUN
ftr-435	926	10	.	.	PUNCT
ftr-435	927	1	4/17/01	4/17/01	NUM
ftr-435	927	2	)	)	PUNCT
ftr-435	927	3	,	,	PUNCT
ftr-435	927	4	rehearing	rehear	VERB
ftr-435	927	5	en	en	ADP
ftr-435	927	6	banc	banc	PROPN
ftr-435	927	7	denied	deny	VERB
ftr-435	927	8	,	,	PUNCT
ftr-435	927	9	2001	2001	NUM
ftr-435	927	10	tnt	tnt	PROPN
ftr-435	927	11	150	150	NUM
ftr-435	927	12	-	-	SYM
ftr-435	927	13	12	12	NUM
ftr-435	927	14	(	(	PUNCT
ftr-435	927	15	6/30/01	6/30/01	NOUN
ftr-435	927	16	)	)	PUNCT
ftr-435	927	17	.	.	PUNCT
ftr-435	928	1	the	the	DET
ftr-435	928	2	court	court	NOUN
ftr-435	928	3	of	of	ADP
ftr-435	928	4	appeals	appeals	PROPN
ftr-435	928	5	(	(	PUNCT
ftr-435	928	6	judge	judge	PROPN
ftr-435	928	7	hamilton	hamilton	PROPN
ftr-435	928	8	)	)	PUNCT
ftr-435	928	9	reversed	reverse	VERB
ftr-435	928	10	,	,	PUNCT
ftr-435	928	11	finding	find	VERB
ftr-435	928	12	�	�	PRON
ftr-435	928	13	nothing	nothing	PRON
ftr-435	928	14	in	in	ADP
ftr-435	928	15	the	the	DET
ftr-435	928	16	plain	plain	ADJ
ftr-435	928	17	language	language	NOUN
ftr-435	928	18	of	of	ADP
ftr-435	928	19	irc	irc	PROPN
ftr-435	928	20	section	section	NOUN
ftr-435	928	21	469	469	NUM
ftr-435	928	22	suggests	suggest	VERB
ftr-435	928	23	that	that	SCONJ
ftr-435	928	24	an	an	DET
ftr-435	928	25	exception	exception	NOUN
ftr-435	928	26	to	to	PART
ftr-435	928	27	irc	irc	VERB
ftr-435	928	28	section	section	NOUN
ftr-435	928	29	469(a)	469(a)	PROPN
ftr-435	928	30	�	�	PROPN
ftr-435	928	31	s	s	PART
ftr-435	928	32	general	general	ADJ
ftr-435	928	33	prohibition	prohibition	NOUN
ftr-435	928	34	against	against	ADP
ftr-435	928	35	a	a	DET
ftr-435	928	36	taxpayer	taxpayer	NOUN
ftr-435	928	37	�	�	PROPN
ftr-435	928	38	s	s	PART
ftr-435	928	39	deducting	deduct	VERB
ftr-435	928	40	passive	passive	ADJ
ftr-435	928	41	activity	activity	NOUN
ftr-435	928	42	losses	loss	NOUN
ftr-435	928	43	from	from	ADP
ftr-435	928	44	666	666	NUM
ftr-435	928	45	florida	florida	PROPN
ftr-435	928	46	tax	tax	NOUN
ftr-435	928	47	review	review	NOUN
ftr-435	928	48	[	[	X
ftr-435	928	49	vol.5	vol.5	ADV
ftr-435	928	50	:	:	PUNCT
ftr-435	928	51	si	si	X
ftr-435	928	52	nonpassive	nonpassive	ADJ
ftr-435	928	53	activity	activity	NOUN
ftr-435	928	54	gains	gain	NOUN
ftr-435	928	55	exists	exist	VERB
ftr-435	928	56	where	where	SCONJ
ftr-435	928	57	,	,	PUNCT
ftr-435	928	58	as	as	ADP
ftr-435	928	59	in	in	ADP
ftr-435	928	60	the	the	DET
ftr-435	928	61	present	present	ADJ
ftr-435	928	62	case	case	NOUN
ftr-435	928	63	,	,	PUNCT
ftr-435	928	64	the	the	DET
ftr-435	928	65	taxpayer	taxpayer	NOUN
ftr-435	928	66	essentially	essentially	ADV
ftr-435	928	67	paid	pay	VERB
ftr-435	928	68	a	a	DET
ftr-435	928	69	management	management	NOUN
ftr-435	928	70	fee	fee	NOUN
ftr-435	928	71	to	to	ADP
ftr-435	928	72	himself	himself	PRON
ftr-435	928	73	.	.	PUNCT
ftr-435	929	1	�	�	PROPN
ftr-435	929	2	the	the	DET
ftr-435	929	3	court	court	NOUN
ftr-435	929	4	reasoned	reason	VERB
ftr-435	929	5	that	that	SCONJ
ftr-435	929	6	hillmans	hillman	VERB
ftr-435	929	7	�	�	PROPN
ftr-435	929	8	argument	argument	NOUN
ftr-435	929	9	for	for	ADP
ftr-435	929	10	ignoring	ignore	VERB
ftr-435	929	11	the	the	DET
ftr-435	929	12	plain	plain	ADJ
ftr-435	929	13	language	language	NOUN
ftr-435	929	14	of	of	ADP
ftr-435	929	15	the	the	DET
ftr-435	929	16	statute	statute	NOUN
ftr-435	929	17	could	could	AUX
ftr-435	929	18	prevail	prevail	VERB
ftr-435	929	19	only	only	ADV
ftr-435	929	20	if	if	SCONJ
ftr-435	929	21	one	one	NUM
ftr-435	929	22	of	of	ADP
ftr-435	929	23	�	�	PROPN
ftr-435	929	24	two	two	NUM
ftr-435	929	25	extremely	extremely	ADV
ftr-435	929	26	narrow	narrow	ADJ
ftr-435	929	27	exceptions	exception	NOUN
ftr-435	929	28	to	to	ADP
ftr-435	929	29	the	the	DET
ftr-435	929	30	plain	plain	ADJ
ftr-435	929	31	meaning	meaning	NOUN
ftr-435	929	32	rule	rule	NOUN
ftr-435	929	33	�	�	PROPN
ftr-435	929	34	applied	apply	VERB
ftr-435	929	35	:	:	PUNCT
ftr-435	929	36	(	(	PUNCT
ftr-435	929	37	1	1	X
ftr-435	929	38	)	)	PUNCT
ftr-435	929	39	�	�	PROPN
ftr-435	929	40	when	when	SCONJ
ftr-435	929	41	literal	literal	ADJ
ftr-435	929	42	application	application	NOUN
ftr-435	929	43	of	of	ADP
ftr-435	929	44	the	the	DET
ftr-435	929	45	statutory	statutory	ADJ
ftr-435	929	46	language	language	NOUN
ftr-435	929	47	at	at	ADP
ftr-435	929	48	issue	issue	NOUN
ftr-435	929	49	produces	produce	VERB
ftr-435	929	50	an	an	DET
ftr-435	929	51	outcome	outcome	NOUN
ftr-435	929	52	that	that	PRON
ftr-435	929	53	is	be	AUX
ftr-435	929	54	demonstrably	demonstrably	ADV
ftr-435	929	55	at	at	ADP
ftr-435	929	56	odds	odd	NOUN
ftr-435	929	57	with	with	ADP
ftr-435	929	58	clearly	clearly	ADV
ftr-435	929	59	expressed	express	VERB
ftr-435	929	60	congressional	congressional	ADJ
ftr-435	929	61	intent	intent	NOUN
ftr-435	929	62	to	to	ADP
ftr-435	929	63	the	the	DET
ftr-435	929	64	contrary	contrary	PROPN
ftr-435	929	65	�	�	PROPN
ftr-435	929	66	;	;	PUNCT
ftr-435	929	67	or	or	CCONJ
ftr-435	929	68	(	(	PUNCT
ftr-435	929	69	2	2	X
ftr-435	929	70	)	)	PUNCT
ftr-435	929	71	�	�	PROPN
ftr-435	929	72	when	when	SCONJ
ftr-435	929	73	literal	literal	ADJ
ftr-435	929	74	application	application	NOUN
ftr-435	929	75	of	of	ADP
ftr-435	929	76	the	the	DET
ftr-435	929	77	statutory	statutory	ADJ
ftr-435	929	78	language	language	NOUN
ftr-435	929	79	at	at	ADP
ftr-435	929	80	issue	issue	NOUN
ftr-435	929	81	�	�	NOUN
ftr-435	929	82	results	result	NOUN
ftr-435	929	83	in	in	ADP
ftr-435	929	84	an	an	DET
ftr-435	929	85	outcome	outcome	NOUN
ftr-435	929	86	that	that	PRON
ftr-435	929	87	can	can	AUX
ftr-435	929	88	truly	truly	ADV
ftr-435	929	89	be	be	AUX
ftr-435	929	90	characterized	characterize	VERB
ftr-435	929	91	as	as	ADP
ftr-435	929	92	absurd	absurd	ADJ
ftr-435	929	93	,	,	PUNCT
ftr-435	929	94	i.e.	i.e.	X
ftr-435	929	95	,	,	PUNCT
ftr-435	929	96	that	that	PRON
ftr-435	929	97	is	be	AUX
ftr-435	929	98	so	so	ADV
ftr-435	929	99	gross	gross	ADJ
ftr-435	929	100	as	as	SCONJ
ftr-435	929	101	to	to	PART
ftr-435	929	102	shock	shock	VERB
ftr-435	929	103	the	the	DET
ftr-435	929	104	general	general	ADJ
ftr-435	929	105	moral	moral	ADJ
ftr-435	929	106	or	or	CCONJ
ftr-435	929	107	common	common	ADJ
ftr-435	929	108	sense	sense	NOUN
ftr-435	929	109	.	.	PUNCT
ftr-435	930	1	�	�	PROPN
ftr-435	930	2	�	�	PROPN
ftr-435	930	3	in	in	ADP
ftr-435	930	4	the	the	DET
ftr-435	930	5	eyes	eye	NOUN
ftr-435	930	6	of	of	ADP
ftr-435	930	7	the	the	DET
ftr-435	930	8	court	court	NOUN
ftr-435	930	9	,	,	PUNCT
ftr-435	930	10	neither	neither	PRON
ftr-435	930	11	of	of	ADP
ftr-435	930	12	those	those	DET
ftr-435	930	13	situations	situation	NOUN
ftr-435	930	14	was	be	AUX
ftr-435	930	15	present	present	ADJ
ftr-435	930	16	.	.	PUNCT
ftr-435	931	1	2	2	X
ftr-435	931	2	.	.	X
ftr-435	931	3	a	a	DET
ftr-435	931	4	rule	rule	NOUN
ftr-435	931	5	that	that	PRON
ftr-435	931	6	usually	usually	ADV
ftr-435	931	7	helps	help	VERB
ftr-435	931	8	the	the	DET
ftr-435	931	9	taxpayer	taxpayer	NOUN
ftr-435	931	10	has	have	VERB
ftr-435	931	11	a	a	DET
ftr-435	931	12	dark	dark	ADJ
ftr-435	931	13	side	side	NOUN
ftr-435	931	14	.	.	PUNCT
ftr-435	932	1	bailey	bailey	PROPN
ftr-435	932	2	v.	v.	PROPN
ftr-435	932	3	commissioner	commissioner	PROPN
ftr-435	932	4	,	,	PUNCT
ftr-435	932	5	t.c	t.c	PROPN
ftr-435	932	6	.	.	PROPN
ftr-435	932	7	memo	memo	NOUN
ftr-435	932	8	.	.	PUNCT
ftr-435	933	1	2001	2001	NUM
ftr-435	933	2	-	-	SYM
ftr-435	933	3	296	296	NUM
ftr-435	933	4	(	(	PUNCT
ftr-435	933	5	11/07/01	11/07/01	PROPN
ftr-435	933	6	)	)	PUNCT
ftr-435	933	7	.	.	PUNCT
ftr-435	934	1	a	a	DET
ftr-435	934	2	real	real	ADJ
ftr-435	934	3	estate	estate	NOUN
ftr-435	934	4	rental	rental	NOUN
ftr-435	934	5	activity	activity	NOUN
ftr-435	934	6	involving	involve	VERB
ftr-435	934	7	rentals	rental	NOUN
ftr-435	934	8	under	under	ADP
ftr-435	934	9	short	short	ADJ
ftr-435	934	10	term	term	NOUN
ftr-435	934	11	contracts	contract	NOUN
ftr-435	934	12	�	�	PROPN
ftr-435	934	13	less	less	ADJ
ftr-435	934	14	than	than	ADP
ftr-435	934	15	seven	seven	NUM
ftr-435	934	16	days	day	NOUN
ftr-435	934	17	�	�	PROPN
ftr-435	934	18	is	be	AUX
ftr-435	934	19	excluded	exclude	VERB
ftr-435	934	20	by	by	ADP
ftr-435	934	21	reg	reg	NOUN
ftr-435	934	22	.	.	PUNCT
ftr-435	935	1	§	§	PROPN
ftr-435	935	2	1.469	1.469	NUM
ftr-435	935	3	-	-	NUM
ftr-435	935	4	1t(e)(3	1t(e)(3	NUM
ftr-435	935	5	)	)	PUNCT
ftr-435	935	6	from	from	ADP
ftr-435	935	7	the	the	DET
ftr-435	935	8	definition	definition	NOUN
ftr-435	935	9	of	of	ADP
ftr-435	935	10	rental	rental	ADJ
ftr-435	935	11	activities	activity	NOUN
ftr-435	935	12	under	under	ADP
ftr-435	935	13	§	§	PROPN
ftr-435	935	14	469(j)(8	469(j)(8	NUM
ftr-435	935	15	)	)	PUNCT
ftr-435	935	16	and	and	CCONJ
ftr-435	935	17	reg	reg	NOUN
ftr-435	935	18	.	.	PUNCT
ftr-435	936	1	§	§	PROPN
ftr-435	936	2	1.469	1.469	NUM
ftr-435	936	3	-	-	SYM
ftr-435	936	4	9(b)(3	9(b)(3	NUM
ftr-435	936	5	)	)	PUNCT
ftr-435	936	6	.	.	PUNCT
ftr-435	937	1	as	as	ADP
ftr-435	937	2	a	a	DET
ftr-435	937	3	result	result	NOUN
ftr-435	937	4	,	,	PUNCT
ftr-435	937	5	hours	hour	NOUN
ftr-435	937	6	devoted	devote	VERB
ftr-435	937	7	to	to	ADP
ftr-435	937	8	such	such	DET
ftr-435	937	9	an	an	DET
ftr-435	937	10	activity	activity	NOUN
ftr-435	937	11	are	be	AUX
ftr-435	937	12	not	not	PART
ftr-435	937	13	taken	take	VERB
ftr-435	937	14	into	into	ADP
ftr-435	937	15	account	account	NOUN
ftr-435	937	16	in	in	ADP
ftr-435	937	17	determining	determine	VERB
ftr-435	937	18	the	the	DET
ftr-435	937	19	taxpayer	taxpayer	NOUN
ftr-435	937	20	�	�	PROPN
ftr-435	937	21	s	s	PART
ftr-435	937	22	participation	participation	NOUN
ftr-435	937	23	in	in	ADP
ftr-435	937	24	a	a	DET
ftr-435	937	25	real	real	ADJ
ftr-435	937	26	estate	estate	NOUN
ftr-435	937	27	rental	rental	NOUN
ftr-435	937	28	business	business	NOUN
ftr-435	937	29	for	for	ADP
ftr-435	937	30	purposes	purpose	NOUN
ftr-435	937	31	of	of	ADP
ftr-435	937	32	applying	apply	VERB
ftr-435	937	33	the	the	DET
ftr-435	937	34	§	§	ADJ
ftr-435	937	35	469(c)(7	469(c)(7	NUM
ftr-435	937	36	)	)	PUNCT
ftr-435	937	37	exception	exception	NOUN
ftr-435	937	38	to	to	ADP
ftr-435	937	39	the	the	DET
ftr-435	937	40	passive	passive	ADJ
ftr-435	937	41	activity	activity	NOUN
ftr-435	937	42	rules	rule	NOUN
ftr-435	937	43	[	[	X
ftr-435	937	44	material	material	NOUN
ftr-435	937	45	participation	participation	NOUN
ftr-435	937	46	for	for	ADP
ftr-435	937	47	more	more	ADJ
ftr-435	937	48	than	than	ADP
ftr-435	937	49	750	750	NUM
ftr-435	937	50	hours	hour	NOUN
ftr-435	937	51	in	in	ADP
ftr-435	937	52	one	one	NUM
ftr-435	937	53	or	or	CCONJ
ftr-435	937	54	more	more	ADJ
ftr-435	937	55	real	real	ADJ
ftr-435	937	56	estate	estate	NOUN
ftr-435	937	57	businesses	business	NOUN
ftr-435	937	58	that	that	PRON
ftr-435	937	59	constitutes	constitute	VERB
ftr-435	937	60	more	more	ADJ
ftr-435	937	61	than	than	ADP
ftr-435	937	62	one	one	NUM
ftr-435	937	63	-	-	PUNCT
ftr-435	937	64	half	half	NOUN
ftr-435	937	65	of	of	ADP
ftr-435	937	66	taxpayer	taxpayer	NOUN
ftr-435	937	67	�	�	PROPN
ftr-435	937	68	s	s	PART
ftr-435	937	69	personal	personal	ADJ
ftr-435	937	70	services	service	NOUN
ftr-435	937	71	hours	hour	NOUN
ftr-435	937	72	for	for	ADP
ftr-435	937	73	the	the	DET
ftr-435	937	74	year	year	NOUN
ftr-435	937	75	]	]	PUNCT
ftr-435	937	76	.	.	PUNCT
ftr-435	938	1	3	3	X
ftr-435	938	2	.	.	X
ftr-435	938	3	good	good	ADJ
ftr-435	938	4	hour	hour	NOUN
ftr-435	938	5	logbook	logbook	NOUN
ftr-435	938	6	�	�	PROPN
ftr-435	938	7	poor	poor	ADJ
ftr-435	938	8	use	use	NOUN
ftr-435	938	9	of	of	ADP
ftr-435	938	10	hours	hour	NOUN
ftr-435	938	11	.	.	PUNCT
ftr-435	939	1	deguzman	deguzman	PROPN
ftr-435	939	2	v.	v.	PROPN
ftr-435	939	3	united	united	PROPN
ftr-435	939	4	states	states	PROPN
ftr-435	939	5	,	,	PUNCT
ftr-435	939	6	147	147	NUM
ftr-435	939	7	f.supp.2d	f.supp.2d	NOUN
ftr-435	939	8	274	274	NUM
ftr-435	939	9	,	,	PUNCT
ftr-435	939	10	88	88	NUM
ftr-435	939	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	939	12	6805	6805	NUM
ftr-435	939	13	,	,	PUNCT
ftr-435	939	14	2001	2001	NUM
ftr-435	939	15	-	-	SYM
ftr-435	939	16	2	2	NUM
ftr-435	939	17	u.s.t.c	u.s.t.c	PROPN
ftr-435	939	18	.	.	PROPN
ftr-435	940	1	¶	¶	PROPN
ftr-435	940	2	50,560	50,560	NUM
ftr-435	941	1	(	(	PUNCT
ftr-435	941	2	d.n.j	d.n.j	PROPN
ftr-435	941	3	.	.	PUNCT
ftr-435	941	4	5/24/01	5/24/01	NUM
ftr-435	941	5	)	)	PUNCT
ftr-435	941	6	.	.	PUNCT
ftr-435	942	1	the	the	DET
ftr-435	942	2	taxpayer	taxpayer	NOUN
ftr-435	942	3	-	-	PUNCT
ftr-435	942	4	wife	wife	NOUN
ftr-435	942	5	was	be	AUX
ftr-435	942	6	a	a	DET
ftr-435	942	7	physician	physician	NOUN
ftr-435	942	8	with	with	ADP
ftr-435	942	9	substantial	substantial	ADJ
ftr-435	942	10	income	income	NOUN
ftr-435	942	11	;	;	PUNCT
ftr-435	942	12	taxpayer	taxpayer	NOUN
ftr-435	942	13	-	-	PUNCT
ftr-435	942	14	husband	husband	NOUN
ftr-435	942	15	reported	report	VERB
ftr-435	942	16	no	no	DET
ftr-435	942	17	taxable	taxable	ADJ
ftr-435	942	18	income	income	NOUN
ftr-435	942	19	,	,	PUNCT
ftr-435	942	20	but	but	CCONJ
ftr-435	942	21	performed	perform	VERB
ftr-435	942	22	various	various	ADJ
ftr-435	942	23	services	service	NOUN
ftr-435	942	24	relating	relate	VERB
ftr-435	942	25	to	to	ADP
ftr-435	942	26	real	real	ADJ
ftr-435	942	27	estate	estate	NOUN
ftr-435	942	28	activities	activity	NOUN
ftr-435	942	29	,	,	PUNCT
ftr-435	942	30	including	include	VERB
ftr-435	942	31	managing	manage	VERB
ftr-435	942	32	rental	rental	ADJ
ftr-435	942	33	real	real	ADJ
ftr-435	942	34	estate	estate	NOUN
ftr-435	942	35	owned	own	VERB
ftr-435	942	36	by	by	ADP
ftr-435	942	37	the	the	DET
ftr-435	942	38	taxpayers	taxpayer	NOUN
ftr-435	942	39	and	and	CCONJ
ftr-435	942	40	managing	manage	VERB
ftr-435	942	41	the	the	DET
ftr-435	942	42	leased	lease	VERB
ftr-435	942	43	premises	premise	NOUN
ftr-435	942	44	where	where	SCONJ
ftr-435	942	45	the	the	DET
ftr-435	942	46	wife	wife	NOUN
ftr-435	942	47	�	�	PROPN
ftr-435	942	48	s	s	PART
ftr-435	942	49	medical	medical	ADJ
ftr-435	942	50	practice	practice	NOUN
ftr-435	942	51	was	be	AUX
ftr-435	942	52	conducted	conduct	VERB
ftr-435	942	53	.	.	PUNCT
ftr-435	943	1	the	the	DET
ftr-435	943	2	taxpayers	taxpayer	NOUN
ftr-435	943	3	claimed	claim	VERB
ftr-435	943	4	the	the	DET
ftr-435	943	5	losses	loss	NOUN
ftr-435	943	6	from	from	ADP
ftr-435	943	7	rental	rental	ADJ
ftr-435	943	8	real	real	ADJ
ftr-435	943	9	estate	estate	NOUN
ftr-435	943	10	against	against	ADP
ftr-435	943	11	the	the	DET
ftr-435	943	12	wife	wife	NOUN
ftr-435	943	13	�	�	PROPN
ftr-435	943	14	s	s	PART
ftr-435	943	15	medical	medical	ADJ
ftr-435	943	16	income	income	NOUN
ftr-435	943	17	under	under	ADP
ftr-435	943	18	the	the	DET
ftr-435	943	19	§	§	PROPN
ftr-435	943	20	469(c)(7	469(c)(7	NUM
ftr-435	943	21	)	)	PUNCT
ftr-435	943	22	exception	exception	NOUN
ftr-435	943	23	for	for	ADP
ftr-435	943	24	professional	professional	ADJ
ftr-435	943	25	services	service	NOUN
ftr-435	943	26	,	,	PUNCT
ftr-435	943	27	based	base	VERB
ftr-435	943	28	on	on	ADP
ftr-435	943	29	approximately	approximately	ADV
ftr-435	943	30	800	800	NUM
ftr-435	943	31	hours	hour	NOUN
ftr-435	943	32	of	of	ADP
ftr-435	943	33	real	real	ADJ
ftr-435	943	34	estate	estate	NOUN
ftr-435	943	35	�	�	PROPN
ftr-435	943	36	business	business	NOUN
ftr-435	943	37	�	�	NOUN
ftr-435	943	38	activity	activity	NOUN
ftr-435	943	39	by	by	ADP
ftr-435	943	40	husband	husband	NOUN
ftr-435	943	41	in	in	ADP
ftr-435	943	42	each	each	PRON
ftr-435	943	43	of	of	ADP
ftr-435	943	44	the	the	DET
ftr-435	943	45	years	year	NOUN
ftr-435	943	46	in	in	ADP
ftr-435	943	47	question	question	NOUN
ftr-435	943	48	.	.	PUNCT
ftr-435	944	1	the	the	DET
ftr-435	944	2	court	court	NOUN
ftr-435	944	3	held	hold	VERB
ftr-435	944	4	that	that	SCONJ
ftr-435	944	5	hours	hour	NOUN
ftr-435	944	6	proving	prove	VERB
ftr-435	944	7	services	service	NOUN
ftr-435	944	8	relating	relate	VERB
ftr-435	944	9	to	to	ADP
ftr-435	944	10	property	property	NOUN
ftr-435	944	11	leased	lease	VERB
ftr-435	944	12	from	from	ADP
ftr-435	944	13	a	a	DET
ftr-435	944	14	third	third	ADJ
ftr-435	944	15	party	party	NOUN
ftr-435	944	16	and	and	CCONJ
ftr-435	944	17	used	use	VERB
ftr-435	944	18	in	in	ADP
ftr-435	944	19	a	a	DET
ftr-435	944	20	non	non	ADJ
ftr-435	944	21	-	-	ADJ
ftr-435	944	22	real	real	ADJ
ftr-435	944	23	estate	estate	NOUN
ftr-435	944	24	business	business	NOUN
ftr-435	944	25	are	be	AUX
ftr-435	944	26	not	not	PART
ftr-435	944	27	counted	count	VERB
ftr-435	944	28	toward	toward	ADP
ftr-435	944	29	meeting	meet	VERB
ftr-435	944	30	the	the	DET
ftr-435	944	31	750	750	NUM
ftr-435	944	32	-	-	PUNCT
ftr-435	944	33	hour	hour	NOUN
ftr-435	944	34	requirement	requirement	NOUN
ftr-435	944	35	.	.	PUNCT
ftr-435	945	1	accordingly	accordingly	ADV
ftr-435	945	2	,	,	PUNCT
ftr-435	945	3	because	because	SCONJ
ftr-435	945	4	the	the	DET
ftr-435	945	5	husband	husband	NOUN
ftr-435	945	6	spent	spend	VERB
ftr-435	945	7	approximately	approximately	ADV
ftr-435	945	8	100	100	NUM
ftr-435	945	9	hours	hour	NOUN
ftr-435	945	10	in	in	ADP
ftr-435	945	11	each	each	DET
ftr-435	945	12	year	year	NOUN
ftr-435	945	13	managing	manage	VERB
ftr-435	945	14	the	the	DET
ftr-435	945	15	wife	wife	NOUN
ftr-435	945	16	�	�	PROPN
ftr-435	945	17	s	s	PART
ftr-435	945	18	medical	medical	ADJ
ftr-435	945	19	office	office	NOUN
ftr-435	945	20	facilities	facility	NOUN
ftr-435	945	21	,	,	PUNCT
ftr-435	945	22	the	the	DET
ftr-435	945	23	more	more	ADJ
ftr-435	945	24	-	-	PUNCT
ftr-435	945	25	than-750hour	than-750hour	ADJ
ftr-435	945	26	requirement	requirement	NOUN
ftr-435	945	27	was	be	AUX
ftr-435	945	28	not	not	PART
ftr-435	945	29	met	meet	VERB
ftr-435	945	30	and	and	CCONJ
ftr-435	945	31	the	the	DET
ftr-435	945	32	rental	rental	ADJ
ftr-435	945	33	real	real	ADJ
ftr-435	945	34	estate	estate	NOUN
ftr-435	945	35	deductions	deduction	NOUN
ftr-435	945	36	were	be	AUX
ftr-435	945	37	disallowed	disallow	VERB
ftr-435	945	38	passive	passive	ADJ
ftr-435	945	39	activity	activity	NOUN
ftr-435	945	40	losses	loss	NOUN
ftr-435	945	41	.	.	PUNCT
ftr-435	946	1	iii	iii	X
ftr-435	946	2	.	.	PUNCT
ftr-435	946	3	investment	investment	NOUN
ftr-435	946	4	gain	gain	VERB
ftr-435	946	5	a.	a.	NOUN
ftr-435	946	6	capital	capital	NOUN
ftr-435	946	7	gain	gain	NOUN
ftr-435	946	8	and	and	CCONJ
ftr-435	946	9	loss	loss	NOUN
ftr-435	946	10	2002	2002	NUM
ftr-435	946	11	]	]	PUNCT
ftr-435	946	12	recent	recent	ADJ
ftr-435	946	13	developments	development	NOUN
ftr-435	946	14	in	in	ADP
ftr-435	946	15	federal	federal	ADJ
ftr-435	946	16	income	income	NOUN
ftr-435	946	17	taxation	taxation	NOUN
ftr-435	946	18	667	667	NUM
ftr-435	946	19	1	1	NUM
ftr-435	946	20	.	.	PUNCT
ftr-435	947	1	a	a	DET
ftr-435	947	2	safe	safe	ADJ
ftr-435	947	3	harbor	harbor	NOUN
ftr-435	947	4	for	for	ADP
ftr-435	947	5	debt	debt	NOUN
ftr-435	947	6	modifications	modification	NOUN
ftr-435	948	1	;	;	PUNCT
ftr-435	948	2	the	the	DET
ftr-435	948	3	debt	debt	NOUN
ftr-435	948	4	substitute	substitute	NOUN
ftr-435	948	5	election	election	NOUN
ftr-435	948	6	is	be	AUX
ftr-435	948	7	now	now	ADV
ftr-435	948	8	permanent	permanent	ADJ
ftr-435	948	9	.	.	PUNCT
ftr-435	949	1	a.	a.	PROPN
ftr-435	949	2	rev	rev	PROPN
ftr-435	949	3	.	.	PROPN
ftr-435	949	4	proc	proc	PROPN
ftr-435	949	5	.	.	PUNCT
ftr-435	950	1	99	99	NUM
ftr-435	950	2	-	-	SYM
ftr-435	950	3	18	18	NUM
ftr-435	950	4	,	,	PUNCT
ftr-435	950	5	1999	1999	NUM
ftr-435	950	6	-	-	SYM
ftr-435	950	7	1	1	NUM
ftr-435	950	8	c.b	c.b	PROPN
ftr-435	950	9	.	.	PROPN
ftr-435	950	10	736	736	NUM
ftr-435	950	11	(	(	PUNCT
ftr-435	950	12	3/1/99	3/1/99	NUM
ftr-435	950	13	)	)	PUNCT
ftr-435	950	14	.	.	PUNCT
ftr-435	951	1	this	this	DET
ftr-435	951	2	revenue	revenue	NOUN
ftr-435	951	3	procedure	procedure	NOUN
ftr-435	951	4	provides	provide	VERB
ftr-435	951	5	for	for	ADP
ftr-435	951	6	an	an	DET
ftr-435	951	7	election	election	NOUN
ftr-435	951	8	to	to	PART
ftr-435	951	9	treat	treat	VERB
ftr-435	951	10	a	a	DET
ftr-435	951	11	substitution	substitution	NOUN
ftr-435	951	12	of	of	ADP
ftr-435	951	13	publicly	publicly	ADV
ftr-435	951	14	traded	trade	VERB
ftr-435	951	15	debt	debt	NOUN
ftr-435	951	16	instruments	instrument	NOUN
ftr-435	951	17	as	as	ADP
ftr-435	951	18	a	a	DET
ftr-435	951	19	realization	realization	NOUN
ftr-435	951	20	event	event	NOUN
ftr-435	951	21	for	for	ADP
ftr-435	951	22	federal	federal	ADJ
ftr-435	951	23	income	income	NOUN
ftr-435	951	24	tax	tax	NOUN
ftr-435	951	25	purposes	purpose	NOUN
ftr-435	951	26	,	,	PUNCT
ftr-435	951	27	even	even	ADV
ftr-435	951	28	though	though	SCONJ
ftr-435	951	29	it	it	PRON
ftr-435	951	30	does	do	AUX
ftr-435	951	31	not	not	PART
ftr-435	951	32	result	result	VERB
ftr-435	951	33	in	in	ADP
ftr-435	951	34	a	a	DET
ftr-435	951	35	significant	significant	ADJ
ftr-435	951	36	modification	modification	NOUN
ftr-435	951	37	under	under	ADP
ftr-435	951	38	reg	reg	NOUN
ftr-435	951	39	.	.	PUNCT
ftr-435	952	1	§	§	PROPN
ftr-435	952	2	1.1001	1.1001	NUM
ftr-435	952	3	-	-	SYM
ftr-435	952	4	3	3	NUM
ftr-435	952	5	(	(	PUNCT
ftr-435	952	6	and	and	CCONJ
ftr-435	952	7	is	be	AUX
ftr-435	952	8	,	,	PUNCT
ftr-435	952	9	therefore	therefore	ADV
ftr-435	952	10	,	,	PUNCT
ftr-435	952	11	not	not	PART
ftr-435	952	12	an	an	DET
ftr-435	952	13	exchange	exchange	NOUN
ftr-435	952	14	)	)	PUNCT
ftr-435	952	15	.	.	PUNCT
ftr-435	953	1	the	the	DET
ftr-435	953	2	election	election	NOUN
ftr-435	953	3	is	be	AUX
ftr-435	953	4	made	make	VERB
ftr-435	953	5	by	by	ADP
ftr-435	953	6	a	a	DET
ftr-435	953	7	written	write	VERB
ftr-435	953	8	agreement	agreement	NOUN
ftr-435	953	9	between	between	ADP
ftr-435	953	10	the	the	DET
ftr-435	953	11	issuer	issuer	NOUN
ftr-435	953	12	and	and	CCONJ
ftr-435	953	13	the	the	DET
ftr-435	953	14	holders	holder	NOUN
ftr-435	953	15	of	of	ADP
ftr-435	953	16	the	the	DET
ftr-435	953	17	debt	debt	NOUN
ftr-435	953	18	instruments	instrument	NOUN
ftr-435	953	19	.	.	PUNCT
ftr-435	954	1	under	under	ADP
ftr-435	954	2	this	this	DET
ftr-435	954	3	election	election	NOUN
ftr-435	954	4	,	,	PUNCT
ftr-435	954	5	taxpayers	taxpayer	NOUN
ftr-435	954	6	do	do	AUX
ftr-435	954	7	not	not	PART
ftr-435	954	8	recognize	recognize	VERB
ftr-435	954	9	any	any	DET
ftr-435	954	10	realized	realize	VERB
ftr-435	954	11	gain	gain	NOUN
ftr-435	954	12	or	or	CCONJ
ftr-435	954	13	loss	loss	NOUN
ftr-435	954	14	on	on	ADP
ftr-435	954	15	the	the	DET
ftr-435	954	16	date	date	NOUN
ftr-435	954	17	of	of	ADP
ftr-435	954	18	the	the	DET
ftr-435	954	19	substitution	substitution	NOUN
ftr-435	954	20	,	,	PUNCT
ftr-435	954	21	but	but	CCONJ
ftr-435	954	22	instead	instead	ADV
ftr-435	954	23	take	take	VERB
ftr-435	954	24	the	the	DET
ftr-435	954	25	gain	gain	NOUN
ftr-435	954	26	or	or	CCONJ
ftr-435	954	27	loss	loss	NOUN
ftr-435	954	28	into	into	ADP
ftr-435	954	29	account	account	NOUN
ftr-435	954	30	over	over	ADP
ftr-435	954	31	the	the	DET
ftr-435	954	32	term	term	NOUN
ftr-435	954	33	of	of	ADP
ftr-435	954	34	the	the	DET
ftr-435	954	35	new	new	ADJ
ftr-435	954	36	debt	debt	NOUN
ftr-435	954	37	instruments	instrument	NOUN
ftr-435	954	38	.	.	PUNCT
ftr-435	955	1	the	the	DET
ftr-435	955	2	issuer	issuer	NOUN
ftr-435	955	3	treats	treat	VERB
ftr-435	955	4	the	the	DET
ftr-435	955	5	new	new	ADJ
ftr-435	955	6	instrument	instrument	NOUN
ftr-435	955	7	as	as	ADP
ftr-435	955	8	an	an	DET
ftr-435	955	9	oid	oid	NOUN
ftr-435	955	10	instrument	instrument	NOUN
ftr-435	955	11	or	or	CCONJ
ftr-435	955	12	an	an	DET
ftr-435	955	13	instrument	instrument	NOUN
ftr-435	955	14	with	with	ADP
ftr-435	955	15	bond	bond	NOUN
ftr-435	955	16	premium	premium	NOUN
ftr-435	955	17	.	.	PUNCT
ftr-435	956	1	the	the	DET
ftr-435	956	2	holder	holder	NOUN
ftr-435	956	3	takes	take	VERB
ftr-435	956	4	a	a	DET
ftr-435	956	5	substituted	substitute	VERB
ftr-435	956	6	basis	basis	NOUN
ftr-435	956	7	and	and	CCONJ
ftr-435	956	8	treats	treat	VERB
ftr-435	956	9	the	the	DET
ftr-435	956	10	new	new	ADJ
ftr-435	956	11	instrument	instrument	NOUN
ftr-435	956	12	as	as	ADP
ftr-435	956	13	market	market	NOUN
ftr-435	956	14	discount	discount	NOUN
ftr-435	956	15	bond	bond	NOUN
ftr-435	956	16	if	if	SCONJ
ftr-435	956	17	the	the	DET
ftr-435	956	18	redemption	redemption	NOUN
ftr-435	956	19	price	price	NOUN
ftr-435	956	20	exceeds	exceed	VERB
ftr-435	956	21	the	the	DET
ftr-435	956	22	substituted	substitute	VERB
ftr-435	956	23	basis	basis	NOUN
ftr-435	956	24	.	.	PUNCT
ftr-435	957	1	the	the	DET
ftr-435	957	2	election	election	NOUN
ftr-435	957	3	is	be	AUX
ftr-435	957	4	applicable	applicable	ADJ
ftr-435	957	5	to	to	ADP
ftr-435	957	6	substitutions	substitution	NOUN
ftr-435	957	7	that	that	PRON
ftr-435	957	8	occur	occur	VERB
ftr-435	957	9	between	between	ADP
ftr-435	957	10	3/1/99	3/1/99	NUM
ftr-435	957	11	and	and	CCONJ
ftr-435	957	12	6/30/00	6/30/00	PROPN
ftr-435	957	13	.	.	PUNCT
ftr-435	957	14	b.	b.	PROPN
ftr-435	957	15	rev	rev	PROPN
ftr-435	957	16	.	.	PROPN
ftr-435	957	17	proc	proc	PROPN
ftr-435	957	18	.	.	PUNCT
ftr-435	958	1	2000	2000	NUM
ftr-435	958	2	-	-	SYM
ftr-435	958	3	29	29	NUM
ftr-435	958	4	,	,	PUNCT
ftr-435	958	5	2000	2000	NUM
ftr-435	958	6	-	-	SYM
ftr-435	958	7	28	28	NUM
ftr-435	958	8	i.r.b	i.r.b	NOUN
ftr-435	958	9	.	.	PUNCT
ftr-435	959	1	113	113	NUM
ftr-435	959	2	(	(	PUNCT
ftr-435	959	3	6/23/00	6/23/00	NUM
ftr-435	959	4	)	)	PUNCT
ftr-435	959	5	.	.	PUNCT
ftr-435	960	1	this	this	DET
ftr-435	960	2	revenue	revenue	NOUN
ftr-435	960	3	procedure	procedure	NOUN
ftr-435	960	4	makes	make	VERB
ftr-435	960	5	the	the	DET
ftr-435	960	6	debt	debt	NOUN
ftr-435	960	7	substitution	substitution	NOUN
ftr-435	960	8	election	election	NOUN
ftr-435	960	9	of	of	ADP
ftr-435	960	10	rev	rev	PROPN
ftr-435	960	11	.	.	PROPN
ftr-435	960	12	proc	proc	PROPN
ftr-435	960	13	.	.	PUNCT
ftr-435	961	1	99	99	NUM
ftr-435	961	2	-	-	SYM
ftr-435	961	3	18	18	NUM
ftr-435	961	4	permanent	permanent	ADJ
ftr-435	961	5	[	[	X
ftr-435	961	6	it	it	PRON
ftr-435	961	7	eliminates	eliminate	VERB
ftr-435	961	8	the	the	DET
ftr-435	961	9	6/30/2000	6/30/2000	NUM
ftr-435	961	10	sunset	sunset	NOUN
ftr-435	961	11	date	date	NOUN
ftr-435	961	12	]	]	PUNCT
ftr-435	961	13	.	.	PUNCT
ftr-435	962	1	under	under	ADP
ftr-435	962	2	this	this	DET
ftr-435	962	3	election	election	NOUN
ftr-435	962	4	a	a	DET
ftr-435	962	5	taxpayer	taxpayer	NOUN
ftr-435	962	6	can	can	AUX
ftr-435	962	7	treat	treat	VERB
ftr-435	962	8	a	a	DET
ftr-435	962	9	substitution	substitution	NOUN
ftr-435	962	10	of	of	ADP
ftr-435	962	11	debt	debt	NOUN
ftr-435	962	12	instruments	instrument	NOUN
ftr-435	962	13	as	as	ADP
ftr-435	962	14	a	a	DET
ftr-435	962	15	realization	realization	NOUN
ftr-435	962	16	event	event	NOUN
ftr-435	962	17	for	for	ADP
ftr-435	962	18	federal	federal	ADJ
ftr-435	962	19	income	income	NOUN
ftr-435	962	20	tax	tax	NOUN
ftr-435	962	21	purposes	purpose	NOUN
ftr-435	962	22	even	even	ADV
ftr-435	962	23	though	though	SCONJ
ftr-435	962	24	there	there	PRON
ftr-435	962	25	is	be	VERB
ftr-435	962	26	no	no	DET
ftr-435	962	27	�	�	NOUN
ftr-435	962	28	significant	significant	ADJ
ftr-435	962	29	modification	modification	NOUN
ftr-435	962	30	�	�	NOUN
ftr-435	962	31	under	under	ADP
ftr-435	962	32	reg	reg	NOUN
ftr-435	962	33	.	.	PUNCT
ftr-435	963	1	§	§	PROPN
ftr-435	963	2	1.1001	1.1001	NUM
ftr-435	963	3	-	-	SYM
ftr-435	963	4	3	3	NUM
ftr-435	963	5	;	;	PUNCT
ftr-435	963	6	the	the	DET
ftr-435	963	7	taxpayer	taxpayer	NOUN
ftr-435	963	8	would	would	AUX
ftr-435	963	9	not	not	PART
ftr-435	963	10	recognize	recognize	VERB
ftr-435	963	11	any	any	DET
ftr-435	963	12	realized	realize	VERB
ftr-435	963	13	gain	gain	NOUN
ftr-435	963	14	or	or	CCONJ
ftr-435	963	15	loss	loss	NOUN
ftr-435	963	16	immediately	immediately	ADV
ftr-435	963	17	,	,	PUNCT
ftr-435	963	18	but	but	CCONJ
ftr-435	963	19	would	would	AUX
ftr-435	963	20	take	take	VERB
ftr-435	963	21	gain	gain	NOUN
ftr-435	963	22	or	or	CCONJ
ftr-435	963	23	loss	loss	NOUN
ftr-435	963	24	into	into	ADP
ftr-435	963	25	account	account	NOUN
ftr-435	963	26	over	over	ADP
ftr-435	963	27	the	the	DET
ftr-435	963	28	term	term	NOUN
ftr-435	963	29	of	of	ADP
ftr-435	963	30	the	the	DET
ftr-435	963	31	new	new	ADJ
ftr-435	963	32	debt	debt	NOUN
ftr-435	963	33	instrument	instrument	NOUN
ftr-435	963	34	.	.	PUNCT
ftr-435	964	1	rev	rev	PROPN
ftr-435	964	2	.	.	PROPN
ftr-435	964	3	proc	proc	PROPN
ftr-435	964	4	.	.	PUNCT
ftr-435	965	1	2000	2000	NUM
ftr-435	965	2	-	-	SYM
ftr-435	965	3	29	29	NUM
ftr-435	965	4	applies	apply	VERB
ftr-435	965	5	to	to	ADP
ftr-435	965	6	substitutions	substitution	NOUN
ftr-435	965	7	after	after	ADP
ftr-435	965	8	march	march	PROPN
ftr-435	965	9	1	1	NUM
ftr-435	965	10	,	,	PUNCT
ftr-435	965	11	1999	1999	NUM
ftr-435	965	12	.	.	PUNCT
ftr-435	966	1	c.	c.	PROPN
ftr-435	966	2	rev	rev	PROPN
ftr-435	966	3	.	.	PROPN
ftr-435	966	4	proc	proc	PROPN
ftr-435	966	5	.	.	PUNCT
ftr-435	967	1	2001	2001	NUM
ftr-435	967	2	-	-	SYM
ftr-435	967	3	21	21	NUM
ftr-435	967	4	,	,	PUNCT
ftr-435	967	5	2001	2001	NUM
ftr-435	967	6	-	-	SYM
ftr-435	967	7	9	9	NUM
ftr-435	967	8	i.r.b	i.r.b	NOUN
ftr-435	967	9	.	.	PUNCT
ftr-435	968	1	742	742	NUM
ftr-435	968	2	(	(	PUNCT
ftr-435	968	3	2/26/01	2/26/01	NUM
ftr-435	968	4	)	)	PUNCT
ftr-435	968	5	,	,	PUNCT
ftr-435	968	6	modifying	modify	VERB
ftr-435	968	7	and	and	CCONJ
ftr-435	968	8	superseding	superseding	NOUN
ftr-435	968	9	rev	rev	NOUN
ftr-435	968	10	.	.	PUNCT
ftr-435	969	1	procs	procs	PROPN
ftr-435	969	2	.	.	PUNCT
ftr-435	970	1	99	99	NUM
ftr-435	970	2	-	-	SYM
ftr-435	970	3	18	18	NUM
ftr-435	970	4	and	and	CCONJ
ftr-435	970	5	2000	2000	NUM
ftr-435	970	6	-	-	SYM
ftr-435	970	7	29	29	NUM
ftr-435	970	8	.	.	PUNCT
ftr-435	971	1	the	the	DET
ftr-435	971	2	significant	significant	ADJ
ftr-435	971	3	changes	change	NOUN
ftr-435	971	4	are	be	AUX
ftr-435	971	5	:	:	PUNCT
ftr-435	971	6	(	(	PUNCT
ftr-435	971	7	1	1	X
ftr-435	971	8	)	)	PUNCT
ftr-435	971	9	the	the	DET
ftr-435	971	10	newly	newly	ADV
ftr-435	971	11	issued	issue	VERB
ftr-435	971	12	debt	debt	NOUN
ftr-435	971	13	may	may	AUX
ftr-435	971	14	be	be	AUX
ftr-435	971	15	debt	debt	NOUN
ftr-435	971	16	issued	issue	VERB
ftr-435	971	17	in	in	ADP
ftr-435	971	18	a	a	DET
ftr-435	971	19	qualified	qualified	ADJ
ftr-435	971	20	reopening	reopening	NOUN
ftr-435	971	21	;	;	PUNCT
ftr-435	971	22	(	(	PUNCT
ftr-435	971	23	2	2	X
ftr-435	971	24	)	)	PUNCT
ftr-435	971	25	the	the	DET
ftr-435	971	26	outstanding	outstanding	ADJ
ftr-435	971	27	debt	debt	NOUN
ftr-435	971	28	may	may	AUX
ftr-435	971	29	have	have	AUX
ftr-435	971	30	been	be	AUX
ftr-435	971	31	issued	issue	VERB
ftr-435	971	32	with	with	ADP
ftr-435	971	33	premium	premium	NOUN
ftr-435	971	34	;	;	PUNCT
ftr-435	971	35	and	and	CCONJ
ftr-435	971	36	(	(	PUNCT
ftr-435	971	37	3	3	X
ftr-435	971	38	)	)	PUNCT
ftr-435	971	39	the	the	DET
ftr-435	971	40	determination	determination	NOUN
ftr-435	971	41	of	of	ADP
ftr-435	971	42	whether	whether	SCONJ
ftr-435	971	43	a	a	DET
ftr-435	971	44	substitution	substitution	NOUN
ftr-435	971	45	does	do	AUX
ftr-435	971	46	or	or	CCONJ
ftr-435	971	47	does	do	AUX
ftr-435	971	48	not	not	PART
ftr-435	971	49	result	result	VERB
ftr-435	971	50	in	in	ADP
ftr-435	971	51	a	a	DET
ftr-435	971	52	significant	significant	ADJ
ftr-435	971	53	modification	modification	NOUN
ftr-435	971	54	may	may	AUX
ftr-435	971	55	be	be	AUX
ftr-435	971	56	made	make	VERB
ftr-435	971	57	on	on	ADP
ftr-435	971	58	the	the	DET
ftr-435	971	59	substitution	substitution	NOUN
ftr-435	971	60	date	date	NOUN
ftr-435	971	61	or	or	CCONJ
ftr-435	971	62	,	,	PUNCT
ftr-435	971	63	in	in	ADP
ftr-435	971	64	most	most	ADJ
ftr-435	971	65	cases	case	NOUN
ftr-435	971	66	,	,	PUNCT
ftr-435	971	67	on	on	ADP
ftr-435	971	68	the	the	DET
ftr-435	971	69	date	date	NOUN
ftr-435	971	70	that	that	PRON
ftr-435	971	71	is	be	AUX
ftr-435	971	72	two	two	NUM
ftr-435	971	73	business	business	NOUN
ftr-435	971	74	days	day	NOUN
ftr-435	971	75	before	before	ADP
ftr-435	971	76	the	the	DET
ftr-435	971	77	date	date	NOUN
ftr-435	971	78	on	on	ADP
ftr-435	971	79	which	which	PRON
ftr-435	971	80	the	the	DET
ftr-435	971	81	substitution	substitution	NOUN
ftr-435	971	82	offer	offer	NOUN
ftr-435	971	83	commences	commence	NOUN
ftr-435	971	84	.	.	PUNCT
ftr-435	972	1	2	2	X
ftr-435	972	2	.	.	X
ftr-435	972	3	the	the	DET
ftr-435	972	4	corn	corn	NOUN
ftr-435	972	5	products	product	NOUN
ftr-435	972	6	doctrine	doctrine	NOUN
ftr-435	972	7	is	be	AUX
ftr-435	972	8	dead	dead	ADJ
ftr-435	972	9	.	.	PUNCT
ftr-435	973	1	long	long	ADV
ftr-435	973	2	live	live	VERB
ftr-435	973	3	the	the	DET
ftr-435	973	4	§	§	PROPN
ftr-435	973	5	1221(a)(7	1221(a)(7	NUM
ftr-435	973	6	)	)	PUNCT
ftr-435	973	7	hedging	hedging	NOUN
ftr-435	973	8	regulations	regulation	NOUN
ftr-435	973	9	.	.	PUNCT
ftr-435	974	1	notice	notice	NOUN
ftr-435	974	2	of	of	ADP
ftr-435	974	3	proposed	propose	VERB
ftr-435	974	4	rulemaking	rulemaking	NOUN
ftr-435	974	5	,	,	PUNCT
ftr-435	974	6	hedging	hedging	NOUN
ftr-435	974	7	transactions	transaction	NOUN
ftr-435	974	8	,	,	PUNCT
ftr-435	974	9	reg-107047	reg-107047	NOUN
ftr-435	974	10	-	-	PUNCT
ftr-435	974	11	00	00	NUM
ftr-435	974	12	,	,	PUNCT
ftr-435	974	13	66	66	NUM
ftr-435	974	14	f.r	f.r	NOUN
ftr-435	974	15	.	.	NOUN
ftr-435	974	16	4738	4738	NUM
ftr-435	974	17	(	(	PUNCT
ftr-435	974	18	1/18/01	1/18/01	NUM
ftr-435	974	19	)	)	PUNCT
ftr-435	974	20	.	.	PUNCT
ftr-435	975	1	the	the	DET
ftr-435	975	2	tax	tax	NOUN
ftr-435	975	3	relief	relief	NOUN
ftr-435	975	4	extension	extension	NOUN
ftr-435	975	5	act	act	NOUN
ftr-435	975	6	of	of	ADP
ftr-435	975	7	1999	1999	NUM
ftr-435	975	8	added	add	VERB
ftr-435	975	9	new	new	ADJ
ftr-435	975	10	§	§	PROPN
ftr-435	975	11	1221(a)(7	1221(a)(7	NUM
ftr-435	975	12	)	)	PUNCT
ftr-435	975	13	to	to	PART
ftr-435	975	14	exclude	exclude	VERB
ftr-435	975	15	from	from	ADP
ftr-435	975	16	the	the	DET
ftr-435	975	17	definition	definition	NOUN
ftr-435	975	18	of	of	ADP
ftr-435	975	19	�	�	PROPN
ftr-435	975	20	capital	capital	PROPN
ftr-435	975	21	asset	asset	NOUN
ftr-435	975	22	�	�	PROPN
ftr-435	975	23	any	any	DET
ftr-435	975	24	hedging	hedging	NOUN
ftr-435	975	25	transaction	transaction	NOUN
ftr-435	975	26	that	that	PRON
ftr-435	975	27	has	have	AUX
ftr-435	975	28	been	be	AUX
ftr-435	975	29	clearly	clearly	ADV
ftr-435	975	30	identified	identify	VERB
ftr-435	975	31	as	as	ADP
ftr-435	975	32	such	such	ADJ
ftr-435	975	33	before	before	ADP
ftr-435	975	34	the	the	DET
ftr-435	975	35	close	close	NOUN
ftr-435	975	36	of	of	ADP
ftr-435	975	37	the	the	DET
ftr-435	975	38	day	day	NOUN
ftr-435	975	39	on	on	ADP
ftr-435	975	40	which	which	PRON
ftr-435	975	41	it	it	PRON
ftr-435	975	42	was	be	AUX
ftr-435	975	43	acquired	acquire	VERB
ftr-435	975	44	,	,	PUNCT
ftr-435	975	45	originated	originate	VERB
ftr-435	975	46	,	,	PUNCT
ftr-435	975	47	or	or	CCONJ
ftr-435	975	48	entered	enter	VERB
ftr-435	975	49	into	into	ADP
ftr-435	975	50	.	.	PUNCT
ftr-435	976	1	this	this	DET
ftr-435	976	2	provision	provision	NOUN
ftr-435	976	3	in	in	ADP
ftr-435	976	4	effect	effect	NOUN
ftr-435	976	5	largely	largely	ADV
ftr-435	976	6	codified	codify	VERB
ftr-435	976	7	previously	previously	ADV
ftr-435	976	8	promulgated	promulgate	VERB
ftr-435	976	9	reg	reg	NOUN
ftr-435	976	10	.	.	PUNCT
ftr-435	977	1	§	§	PROPN
ftr-435	977	2	1.1221	1.1221	NUM
ftr-435	977	3	-	-	SYM
ftr-435	977	4	2	2	NUM
ftr-435	977	5	]	]	PUNCT
ftr-435	977	6	.	.	PUNCT
ftr-435	978	1	the	the	DET
ftr-435	978	2	treasury	treasury	PROPN
ftr-435	978	3	668	668	NUM
ftr-435	978	4	florida	florida	PROPN
ftr-435	978	5	tax	tax	NOUN
ftr-435	978	6	review	review	NOUN
ftr-435	978	7	[	[	X
ftr-435	978	8	vol.5	vol.5	ADV
ftr-435	978	9	:	:	PUNCT
ftr-435	978	10	si	si	PROPN
ftr-435	978	11	has	have	AUX
ftr-435	978	12	proposed	propose	VERB
ftr-435	978	13	comprehensive	comprehensive	ADJ
ftr-435	978	14	amendments	amendment	NOUN
ftr-435	978	15	to	to	ADP
ftr-435	978	16	reg	reg	NOUN
ftr-435	978	17	.	.	PUNCT
ftr-435	979	1	§	§	PROPN
ftr-435	979	2	1.1221	1.1221	NUM
ftr-435	979	3	-	-	SYM
ftr-435	979	4	2	2	NUM
ftr-435	979	5	to	to	PART
ftr-435	979	6	reflect	reflect	VERB
ftr-435	979	7	the	the	DET
ftr-435	979	8	enactment	enactment	NOUN
ftr-435	979	9	and	and	CCONJ
ftr-435	979	10	legislative	legislative	ADJ
ftr-435	979	11	history	history	NOUN
ftr-435	979	12	of	of	ADP
ftr-435	979	13	§	§	PROPN
ftr-435	979	14	1221(a)(7	1221(a)(7	NUM
ftr-435	979	15	)	)	PUNCT
ftr-435	979	16	.	.	PUNCT
ftr-435	980	1	the	the	DET
ftr-435	980	2	proposed	propose	VERB
ftr-435	980	3	regulations	regulation	NOUN
ftr-435	980	4	revise	revise	VERB
ftr-435	980	5	the	the	DET
ftr-435	980	6	treasury	treasury	PROPN
ftr-435	980	7	regulations	regulation	NOUN
ftr-435	980	8	to	to	PART
ftr-435	980	9	reflect	reflect	VERB
ftr-435	980	10	the	the	DET
ftr-435	980	11	�	�	PROPN
ftr-435	980	12	risk	risk	NOUN
ftr-435	980	13	management	management	NOUN
ftr-435	980	14	�	�	PROPN
ftr-435	980	15	standard	standard	NOUN
ftr-435	980	16	elucidated	elucidate	VERB
ftr-435	980	17	in	in	ADP
ftr-435	980	18	the	the	DET
ftr-435	980	19	legislative	legislative	ADJ
ftr-435	980	20	history	history	NOUN
ftr-435	980	21	.	.	PUNCT
ftr-435	981	1	�	�	PROPN
ftr-435	981	2	citing	cite	VERB
ftr-435	981	3	,	,	PUNCT
ftr-435	981	4	in	in	ADP
ftr-435	981	5	the	the	DET
ftr-435	981	6	preamble	preamble	NOUN
ftr-435	981	7	,	,	PUNCT
ftr-435	981	8	the	the	DET
ftr-435	981	9	legislative	legislative	ADJ
ftr-435	981	10	history	history	NOUN
ftr-435	981	11	[	[	X
ftr-435	981	12	s.	s.	PROPN
ftr-435	981	13	rep	rep	PROPN
ftr-435	981	14	.	.	PROPN
ftr-435	981	15	no	no	PROPN
ftr-435	981	16	.	.	NOUN
ftr-435	981	17	201	201	NUM
ftr-435	981	18	,	,	PUNCT
ftr-435	981	19	106th	106th	ADJ
ftr-435	981	20	cong	cong	NOUN
ftr-435	981	21	.	.	PUNCT
ftr-435	981	22	,	,	PUNCT
ftr-435	981	23	1st	1st	ADJ
ftr-435	981	24	sess	sess	NOUN
ftr-435	981	25	.	.	PUNCT
ftr-435	982	1	25	25	NUM
ftr-435	982	2	(	(	PUNCT
ftr-435	982	3	1999	1999	NUM
ftr-435	982	4	)	)	PUNCT
ftr-435	982	5	]	]	PUNCT
ftr-435	982	6	,	,	PUNCT
ftr-435	982	7	the	the	DET
ftr-435	982	8	proposed	propose	VERB
ftr-435	982	9	regulations	regulation	NOUN
ftr-435	982	10	claim	claim	VERB
ftr-435	982	11	exclusivity	exclusivity	NOUN
ftr-435	982	12	as	as	ADP
ftr-435	982	13	the	the	DET
ftr-435	982	14	means	mean	NOUN
ftr-435	982	15	for	for	ADP
ftr-435	982	16	characterizing	characterize	VERB
ftr-435	982	17	gains	gain	NOUN
ftr-435	982	18	and	and	CCONJ
ftr-435	982	19	losses	loss	NOUN
ftr-435	982	20	on	on	ADP
ftr-435	982	21	hedging	hedging	NOUN
ftr-435	982	22	transactions	transaction	NOUN
ftr-435	982	23	as	as	ADP
ftr-435	982	24	ordinary	ordinary	ADJ
ftr-435	982	25	.	.	PUNCT
ftr-435	983	1	if	if	SCONJ
ftr-435	983	2	a	a	DET
ftr-435	983	3	transaction	transaction	NOUN
ftr-435	983	4	is	be	AUX
ftr-435	983	5	outside	outside	ADP
ftr-435	983	6	the	the	DET
ftr-435	983	7	regulations	regulation	NOUN
ftr-435	983	8	,	,	PUNCT
ftr-435	983	9	gain	gain	NOUN
ftr-435	983	10	or	or	CCONJ
ftr-435	983	11	loss	loss	NOUN
ftr-435	983	12	from	from	ADP
ftr-435	983	13	the	the	DET
ftr-435	983	14	transaction	transaction	NOUN
ftr-435	983	15	will	will	AUX
ftr-435	983	16	not	not	PART
ftr-435	983	17	be	be	AUX
ftr-435	983	18	ordinary	ordinary	ADJ
ftr-435	983	19	even	even	ADV
ftr-435	983	20	if	if	SCONJ
ftr-435	983	21	the	the	DET
ftr-435	983	22	property	property	NOUN
ftr-435	983	23	is	be	AUX
ftr-435	983	24	a	a	DET
ftr-435	983	25	surrogate	surrogate	NOUN
ftr-435	983	26	for	for	ADP
ftr-435	983	27	a	a	DET
ftr-435	983	28	non	non	ADJ
ftr-435	983	29	-	-	ADJ
ftr-435	983	30	capital	capital	ADJ
ftr-435	983	31	asset	asset	NOUN
ftr-435	983	32	,	,	PUNCT
ftr-435	983	33	the	the	DET
ftr-435	983	34	transaction	transaction	NOUN
ftr-435	983	35	serves	serve	VERB
ftr-435	983	36	as	as	ADP
ftr-435	983	37	insurance	insurance	NOUN
ftr-435	983	38	against	against	ADP
ftr-435	983	39	a	a	DET
ftr-435	983	40	business	business	NOUN
ftr-435	983	41	risk	risk	NOUN
ftr-435	983	42	,	,	PUNCT
ftr-435	983	43	the	the	DET
ftr-435	983	44	transaction	transaction	NOUN
ftr-435	983	45	serves	serve	VERB
ftr-435	983	46	a	a	DET
ftr-435	983	47	hedging	hedging	NOUN
ftr-435	983	48	function	function	NOUN
ftr-435	983	49	,	,	PUNCT
ftr-435	983	50	or	or	CCONJ
ftr-435	983	51	the	the	DET
ftr-435	983	52	transaction	transaction	NOUN
ftr-435	983	53	serves	serve	VERB
ftr-435	983	54	a	a	DET
ftr-435	983	55	similar	similar	ADJ
ftr-435	983	56	function	function	NOUN
ftr-435	983	57	or	or	CCONJ
ftr-435	983	58	purpose	purpose	NOUN
ftr-435	983	59	.	.	PUNCT
ftr-435	984	1	a	a	DET
ftr-435	984	2	hedging	hedging	NOUN
ftr-435	984	3	transaction	transaction	NOUN
ftr-435	984	4	is	be	AUX
ftr-435	984	5	defined	define	VERB
ftr-435	984	6	generally	generally	ADV
ftr-435	984	7	as	as	ADP
ftr-435	984	8	a	a	DET
ftr-435	984	9	transaction	transaction	NOUN
ftr-435	984	10	entered	enter	VERB
ftr-435	984	11	into	into	ADP
ftr-435	984	12	in	in	ADP
ftr-435	984	13	the	the	DET
ftr-435	984	14	normal	normal	ADJ
ftr-435	984	15	course	course	NOUN
ftr-435	984	16	of	of	ADP
ftr-435	984	17	business	business	NOUN
ftr-435	984	18	primarily	primarily	ADV
ftr-435	984	19	to	to	PART
ftr-435	984	20	manage	manage	VERB
ftr-435	984	21	the	the	DET
ftr-435	984	22	risk	risk	NOUN
ftr-435	984	23	of	of	ADP
ftr-435	984	24	interest	interest	NOUN
ftr-435	984	25	rate	rate	NOUN
ftr-435	984	26	or	or	CCONJ
ftr-435	984	27	price	price	NOUN
ftr-435	984	28	changes	change	NOUN
ftr-435	984	29	or	or	CCONJ
ftr-435	984	30	currency	currency	NOUN
ftr-435	984	31	fluctuations	fluctuation	NOUN
ftr-435	984	32	with	with	ADP
ftr-435	984	33	respect	respect	NOUN
ftr-435	984	34	to	to	ADP
ftr-435	984	35	ordinary	ordinary	ADJ
ftr-435	984	36	property	property	NOUN
ftr-435	984	37	,	,	PUNCT
ftr-435	984	38	ordinary	ordinary	ADJ
ftr-435	984	39	obligations	obligation	NOUN
ftr-435	984	40	,	,	PUNCT
ftr-435	984	41	or	or	CCONJ
ftr-435	984	42	borrowings	borrowing	NOUN
ftr-435	984	43	.	.	PUNCT
ftr-435	985	1	the	the	DET
ftr-435	985	2	preamble	preamble	ADJ
ftr-435	985	3	states	state	VERB
ftr-435	985	4	that	that	SCONJ
ftr-435	985	5	the	the	DET
ftr-435	985	6	definition	definition	NOUN
ftr-435	985	7	will	will	AUX
ftr-435	985	8	include	include	VERB
ftr-435	985	9	most	most	ADJ
ftr-435	985	10	common	common	ADJ
ftr-435	985	11	types	type	NOUN
ftr-435	985	12	of	of	ADP
ftr-435	985	13	business	business	NOUN
ftr-435	985	14	hedges	hedge	NOUN
ftr-435	985	15	.	.	PUNCT
ftr-435	986	1	a	a	DET
ftr-435	986	2	transaction	transaction	NOUN
ftr-435	986	3	satisfies	satisfy	VERB
ftr-435	986	4	the	the	DET
ftr-435	986	5	risk	risk	NOUN
ftr-435	986	6	management	management	NOUN
ftr-435	986	7	standard	standard	NOUN
ftr-435	986	8	if	if	SCONJ
ftr-435	986	9	it	it	PRON
ftr-435	986	10	reduces	reduce	VERB
ftr-435	986	11	risk	risk	NOUN
ftr-435	986	12	.	.	PUNCT
ftr-435	987	1	to	to	PART
ftr-435	987	2	enter	enter	VERB
ftr-435	987	3	into	into	ADP
ftr-435	987	4	a	a	DET
ftr-435	987	5	hedging	hedging	NOUN
ftr-435	987	6	transaction	transaction	NOUN
ftr-435	987	7	,	,	PUNCT
ftr-435	987	8	the	the	DET
ftr-435	987	9	taxpayer	taxpayer	NOUN
ftr-435	987	10	must	must	AUX
ftr-435	987	11	have	have	VERB
ftr-435	987	12	risk	risk	NOUN
ftr-435	987	13	when	when	SCONJ
ftr-435	987	14	all	all	PRON
ftr-435	987	15	of	of	ADP
ftr-435	987	16	its	its	PRON
ftr-435	987	17	operations	operation	NOUN
ftr-435	987	18	are	be	AUX
ftr-435	987	19	considered	consider	VERB
ftr-435	987	20	(	(	PUNCT
ftr-435	987	21	i.e.	i.e.	X
ftr-435	987	22	,	,	PUNCT
ftr-435	987	23	there	there	PRON
ftr-435	987	24	must	must	AUX
ftr-435	987	25	be	be	AUX
ftr-435	987	26	risk	risk	NOUN
ftr-435	987	27	on	on	ADP
ftr-435	987	28	a	a	DET
ftr-435	987	29	�	�	PROPN
ftr-435	987	30	macro	macro	NOUN
ftr-435	987	31	�	�	PROPN
ftr-435	987	32	basis	basis	NOUN
ftr-435	987	33	)	)	PUNCT
ftr-435	987	34	.	.	PUNCT
ftr-435	988	1	a	a	DET
ftr-435	988	2	hedge	hedge	NOUN
ftr-435	988	3	of	of	ADP
ftr-435	988	4	a	a	DET
ftr-435	988	5	single	single	ADJ
ftr-435	988	6	asset	asset	NOUN
ftr-435	988	7	or	or	CCONJ
ftr-435	988	8	liability	liability	NOUN
ftr-435	988	9	,	,	PUNCT
ftr-435	988	10	or	or	CCONJ
ftr-435	988	11	pool	pool	NOUN
ftr-435	988	12	of	of	ADP
ftr-435	988	13	assets	asset	NOUN
ftr-435	988	14	or	or	CCONJ
ftr-435	988	15	liabilities	liability	NOUN
ftr-435	988	16	,	,	PUNCT
ftr-435	988	17	will	will	AUX
ftr-435	988	18	be	be	AUX
ftr-435	988	19	respected	respect	VERB
ftr-435	988	20	as	as	ADP
ftr-435	988	21	managing	manage	VERB
ftr-435	988	22	risk	risk	NOUN
ftr-435	988	23	if	if	SCONJ
ftr-435	988	24	the	the	DET
ftr-435	988	25	hedge	hedge	NOUN
ftr-435	988	26	reduces	reduce	VERB
ftr-435	988	27	the	the	DET
ftr-435	988	28	risk	risk	NOUN
ftr-435	988	29	attributable	attributable	ADJ
ftr-435	988	30	to	to	ADP
ftr-435	988	31	the	the	DET
ftr-435	988	32	item	item	NOUN
ftr-435	988	33	or	or	CCONJ
ftr-435	988	34	items	item	NOUN
ftr-435	988	35	being	be	AUX
ftr-435	988	36	hedged	hedge	VERB
ftr-435	988	37	and	and	CCONJ
ftr-435	988	38	if	if	SCONJ
ftr-435	988	39	the	the	DET
ftr-435	988	40	hedge	hedge	NOUN
ftr-435	988	41	is	be	AUX
ftr-435	988	42	reasonably	reasonably	ADV
ftr-435	988	43	calculated	calculate	VERB
ftr-435	988	44	to	to	PART
ftr-435	988	45	reduce	reduce	VERB
ftr-435	988	46	the	the	DET
ftr-435	988	47	overall	overall	ADJ
ftr-435	988	48	risk	risk	NOUN
ftr-435	988	49	of	of	ADP
ftr-435	988	50	the	the	DET
ftr-435	988	51	taxpayer	taxpayer	PROPN
ftr-435	988	52	�	�	PROPN
ftr-435	988	53	s	s	PART
ftr-435	988	54	operations	operation	NOUN
ftr-435	988	55	.	.	PUNCT
ftr-435	989	1	transactions	transaction	NOUN
ftr-435	989	2	that	that	PRON
ftr-435	989	3	reverse	reverse	VERB
ftr-435	989	4	or	or	CCONJ
ftr-435	989	5	counteract	counteract	VERB
ftr-435	989	6	hedging	hedging	NOUN
ftr-435	989	7	transactions	transaction	NOUN
ftr-435	989	8	also	also	ADV
ftr-435	989	9	are	be	AUX
ftr-435	989	10	considered	consider	VERB
ftr-435	989	11	to	to	PART
ftr-435	989	12	be	be	AUX
ftr-435	989	13	hedges	hedge	NOUN
ftr-435	989	14	.	.	PUNCT
ftr-435	990	1	a	a	DET
ftr-435	990	2	transaction	transaction	NOUN
ftr-435	990	3	that	that	PRON
ftr-435	990	4	is	be	AUX
ftr-435	990	5	not	not	PART
ftr-435	990	6	entered	enter	VERB
ftr-435	990	7	into	into	ADP
ftr-435	990	8	primarily	primarily	ADV
ftr-435	990	9	to	to	PART
ftr-435	990	10	reduce	reduce	VERB
ftr-435	990	11	risk	risk	NOUN
ftr-435	990	12	is	be	AUX
ftr-435	990	13	not	not	PART
ftr-435	990	14	a	a	DET
ftr-435	990	15	hedging	hedging	NOUN
ftr-435	990	16	transaction	transaction	NOUN
ftr-435	990	17	unless	unless	SCONJ
ftr-435	990	18	specifically	specifically	ADV
ftr-435	990	19	treated	treat	VERB
ftr-435	990	20	as	as	ADP
ftr-435	990	21	such	such	ADJ
ftr-435	990	22	in	in	ADP
ftr-435	990	23	the	the	DET
ftr-435	990	24	regulations	regulation	NOUN
ftr-435	990	25	.	.	PUNCT
ftr-435	991	1	the	the	DET
ftr-435	991	2	regulations	regulation	NOUN
ftr-435	991	3	provide	provide	VERB
ftr-435	991	4	,	,	PUNCT
ftr-435	991	5	for	for	ADP
ftr-435	991	6	example	example	NOUN
ftr-435	991	7	,	,	PUNCT
ftr-435	991	8	that	that	SCONJ
ftr-435	991	9	a	a	DET
ftr-435	991	10	so	so	ADV
ftr-435	991	11	-	-	PUNCT
ftr-435	991	12	called	call	VERB
ftr-435	991	13	�	�	NOUN
ftr-435	991	14	store	store	NOUN
ftr-435	991	15	-	-	PUNCT
ftr-435	991	16	on	on	ADP
ftr-435	991	17	-	-	PUNCT
ftr-435	991	18	the	the	DET
ftr-435	991	19	-	-	PUNCT
ftr-435	991	20	board	board	NOUN
ftr-435	991	21	�	�	PROPN
ftr-435	991	22	transaction	transaction	NOUN
ftr-435	991	23	,	,	PUNCT
ftr-435	991	24	in	in	ADP
ftr-435	991	25	which	which	PRON
ftr-435	991	26	a	a	DET
ftr-435	991	27	taxpayer	taxpayer	NOUN
ftr-435	991	28	disposes	dispose	VERB
ftr-435	991	29	of	of	ADP
ftr-435	991	30	its	its	PRON
ftr-435	991	31	production	production	NOUN
ftr-435	991	32	output	output	NOUN
ftr-435	991	33	and	and	CCONJ
ftr-435	991	34	enters	enter	VERB
ftr-435	991	35	into	into	ADP
ftr-435	991	36	a	a	DET
ftr-435	991	37	long	long	ADJ
ftr-435	991	38	futures	future	NOUN
ftr-435	991	39	contract	contract	NOUN
ftr-435	991	40	with	with	ADP
ftr-435	991	41	respect	respect	NOUN
ftr-435	991	42	to	to	ADP
ftr-435	991	43	the	the	DET
ftr-435	991	44	same	same	ADJ
ftr-435	991	45	product	product	NOUN
ftr-435	991	46	,	,	PUNCT
ftr-435	991	47	is	be	AUX
ftr-435	991	48	not	not	PART
ftr-435	991	49	a	a	DET
ftr-435	991	50	hedging	hedging	NOUN
ftr-435	991	51	transaction	transaction	NOUN
ftr-435	991	52	.	.	PUNCT
ftr-435	992	1	a	a	DET
ftr-435	992	2	hedge	hedge	NOUN
ftr-435	992	3	of	of	ADP
ftr-435	992	4	property	property	NOUN
ftr-435	992	5	or	or	CCONJ
ftr-435	992	6	of	of	ADP
ftr-435	992	7	an	an	DET
ftr-435	992	8	obligation	obligation	NOUN
ftr-435	992	9	is	be	AUX
ftr-435	992	10	a	a	DET
ftr-435	992	11	hedging	hedge	VERB
ftr-435	992	12	transaction	transaction	NOUN
ftr-435	992	13	only	only	ADV
ftr-435	992	14	if	if	SCONJ
ftr-435	992	15	a	a	DET
ftr-435	992	16	sale	sale	NOUN
ftr-435	992	17	or	or	CCONJ
ftr-435	992	18	exchange	exchange	NOUN
ftr-435	992	19	of	of	ADP
ftr-435	992	20	the	the	DET
ftr-435	992	21	property	property	NOUN
ftr-435	992	22	,	,	PUNCT
ftr-435	992	23	or	or	CCONJ
ftr-435	992	24	performance	performance	NOUN
ftr-435	992	25	or	or	CCONJ
ftr-435	992	26	termination	termination	NOUN
ftr-435	992	27	of	of	ADP
ftr-435	992	28	the	the	DET
ftr-435	992	29	obligation	obligation	NOUN
ftr-435	992	30	,	,	PUNCT
ftr-435	992	31	could	could	AUX
ftr-435	992	32	not	not	PART
ftr-435	992	33	produce	produce	VERB
ftr-435	992	34	capital	capital	NOUN
ftr-435	992	35	gain	gain	NOUN
ftr-435	992	36	or	or	CCONJ
ftr-435	992	37	loss	loss	NOUN
ftr-435	992	38	.	.	PUNCT
ftr-435	993	1	in	in	ADP
ftr-435	993	2	this	this	DET
ftr-435	993	3	regard	regard	NOUN
ftr-435	993	4	,	,	PUNCT
ftr-435	993	5	§	§	PROPN
ftr-435	993	6	1221(a)(8	1221(a)(8	NUM
ftr-435	993	7	)	)	PUNCT
ftr-435	993	8	provides	provide	VERB
ftr-435	993	9	ordinary	ordinary	ADJ
ftr-435	993	10	gain	gain	NOUN
ftr-435	993	11	or	or	CCONJ
ftr-435	993	12	loss	loss	NOUN
ftr-435	993	13	treatment	treatment	NOUN
ftr-435	993	14	for	for	ADP
ftr-435	993	15	consumable	consumable	ADJ
ftr-435	993	16	supplies	supply	NOUN
ftr-435	993	17	held	hold	VERB
ftr-435	993	18	or	or	CCONJ
ftr-435	993	19	acquired	acquire	VERB
ftr-435	993	20	on	on	ADP
ftr-435	993	21	or	or	CCONJ
ftr-435	993	22	after	after	ADP
ftr-435	993	23	12/17/99	12/17/99	NUM
ftr-435	993	24	.	.	PUNCT
ftr-435	993	25	a	a	DET
ftr-435	993	26	hedging	hedging	NOUN
ftr-435	993	27	transaction	transaction	NOUN
ftr-435	993	28	does	do	AUX
ftr-435	993	29	not	not	PART
ftr-435	993	30	include	include	VERB
ftr-435	993	31	a	a	DET
ftr-435	993	32	transaction	transaction	NOUN
ftr-435	993	33	entered	enter	VERB
ftr-435	993	34	into	into	ADP
ftr-435	993	35	to	to	PART
ftr-435	993	36	manage	manage	VERB
ftr-435	993	37	risks	risk	NOUN
ftr-435	993	38	other	other	ADJ
ftr-435	993	39	than	than	ADP
ftr-435	993	40	interest	interest	NOUN
ftr-435	993	41	rate	rate	NOUN
ftr-435	993	42	or	or	CCONJ
ftr-435	993	43	price	price	NOUN
ftr-435	993	44	changes	change	NOUN
ftr-435	993	45	,	,	PUNCT
ftr-435	993	46	or	or	CCONJ
ftr-435	993	47	currency	currency	NOUN
ftr-435	993	48	fluctuations	fluctuation	NOUN
ftr-435	993	49	,	,	PUNCT
ftr-435	993	50	unless	unless	SCONJ
ftr-435	993	51	a	a	DET
ftr-435	993	52	regulation	regulation	NOUN
ftr-435	993	53	,	,	PUNCT
ftr-435	993	54	revenue	revenue	NOUN
ftr-435	993	55	ruling	ruling	NOUN
ftr-435	993	56	,	,	PUNCT
ftr-435	993	57	or	or	CCONJ
ftr-435	993	58	revenue	revenue	NOUN
ftr-435	993	59	procedure	procedure	NOUN
ftr-435	993	60	provides	provide	VERB
ftr-435	993	61	otherwise	otherwise	ADV
ftr-435	993	62	.	.	PUNCT
ftr-435	994	1	the	the	DET
ftr-435	994	2	regulations	regulation	NOUN
ftr-435	994	3	do	do	AUX
ftr-435	994	4	not	not	PART
ftr-435	994	5	apply	apply	VERB
ftr-435	994	6	where	where	SCONJ
ftr-435	994	7	a	a	DET
ftr-435	994	8	taxpayer	taxpayer	NOUN
ftr-435	994	9	hedges	hedge	VERB
ftr-435	994	10	a	a	DET
ftr-435	994	11	dividend	dividend	NOUN
ftr-435	994	12	stream	stream	NOUN
ftr-435	994	13	,	,	PUNCT
ftr-435	994	14	the	the	DET
ftr-435	994	15	overall	overall	ADJ
ftr-435	994	16	profitability	profitability	NOUN
ftr-435	994	17	of	of	ADP
ftr-435	994	18	a	a	DET
ftr-435	994	19	business	business	NOUN
ftr-435	994	20	unit	unit	NOUN
ftr-435	994	21	,	,	PUNCT
ftr-435	994	22	or	or	CCONJ
ftr-435	994	23	other	other	ADJ
ftr-435	994	24	business	business	NOUN
ftr-435	994	25	risks	risk	NOUN
ftr-435	994	26	that	that	PRON
ftr-435	994	27	do	do	AUX
ftr-435	994	28	not	not	PART
ftr-435	994	29	relate	relate	VERB
ftr-435	994	30	2002	2002	NUM
ftr-435	994	31	]	]	PUNCT
ftr-435	994	32	recent	recent	ADJ
ftr-435	994	33	developments	development	NOUN
ftr-435	994	34	in	in	ADP
ftr-435	994	35	federal	federal	ADJ
ftr-435	994	36	income	income	NOUN
ftr-435	994	37	taxation	taxation	NOUN
ftr-435	994	38	669	669	NUM
ftr-435	994	39	directly	directly	ADV
ftr-435	994	40	to	to	ADP
ftr-435	994	41	interest	interest	NOUN
ftr-435	994	42	rate	rate	NOUN
ftr-435	994	43	or	or	CCONJ
ftr-435	994	44	price	price	NOUN
ftr-435	994	45	changes	change	NOUN
ftr-435	994	46	or	or	CCONJ
ftr-435	994	47	currency	currency	NOUN
ftr-435	994	48	fluctuations	fluctuation	NOUN
ftr-435	994	49	with	with	ADP
ftr-435	994	50	respect	respect	NOUN
ftr-435	994	51	to	to	ADP
ftr-435	994	52	ordinary	ordinary	ADJ
ftr-435	994	53	property	property	NOUN
ftr-435	994	54	,	,	PUNCT
ftr-435	994	55	ordinary	ordinary	ADJ
ftr-435	994	56	obligations	obligation	NOUN
ftr-435	994	57	,	,	PUNCT
ftr-435	994	58	or	or	CCONJ
ftr-435	994	59	borrowings	borrowing	NOUN
ftr-435	994	60	.	.	PUNCT
ftr-435	995	1	the	the	DET
ftr-435	995	2	acquisition	acquisition	NOUN
ftr-435	995	3	of	of	ADP
ftr-435	995	4	investment	investment	NOUN
ftr-435	995	5	assets	asset	NOUN
ftr-435	995	6	may	may	AUX
ftr-435	995	7	not	not	PART
ftr-435	995	8	be	be	AUX
ftr-435	995	9	a	a	DET
ftr-435	995	10	hedging	hedging	NOUN
ftr-435	995	11	transaction	transaction	NOUN
ftr-435	995	12	,	,	PUNCT
ftr-435	995	13	even	even	ADV
ftr-435	995	14	though	though	SCONJ
ftr-435	995	15	the	the	DET
ftr-435	995	16	acquisition	acquisition	NOUN
ftr-435	995	17	may	may	AUX
ftr-435	995	18	involve	involve	VERB
ftr-435	995	19	some	some	DET
ftr-435	995	20	risk	risk	NOUN
ftr-435	995	21	reduction	reduction	NOUN
ftr-435	995	22	,	,	PUNCT
ftr-435	995	23	because	because	SCONJ
ftr-435	995	24	they	they	PRON
ftr-435	995	25	typically	typically	ADV
ftr-435	995	26	are	be	AUX
ftr-435	995	27	not	not	PART
ftr-435	995	28	acquired	acquire	VERB
ftr-435	995	29	primarily	primarily	ADV
ftr-435	995	30	to	to	PART
ftr-435	995	31	manage	manage	VERB
ftr-435	995	32	risk	risk	NOUN
ftr-435	995	33	.	.	PUNCT
ftr-435	996	1	for	for	ADP
ftr-435	996	2	example	example	NOUN
ftr-435	996	3	,	,	PUNCT
ftr-435	996	4	even	even	ADV
ftr-435	996	5	though	though	SCONJ
ftr-435	996	6	a	a	DET
ftr-435	996	7	taxpayer	taxpayer	NOUN
ftr-435	996	8	�	�	PROPN
ftr-435	996	9	s	s	PART
ftr-435	996	10	interest	interest	NOUN
ftr-435	996	11	rate	rate	NOUN
ftr-435	996	12	risk	risk	NOUN
ftr-435	996	13	from	from	ADP
ftr-435	996	14	a	a	DET
ftr-435	996	15	floating	float	VERB
ftr-435	996	16	rate	rate	NOUN
ftr-435	996	17	borrowing	borrowing	NOUN
ftr-435	996	18	may	may	AUX
ftr-435	996	19	be	be	AUX
ftr-435	996	20	reduced	reduce	VERB
ftr-435	996	21	by	by	ADP
ftr-435	996	22	the	the	DET
ftr-435	996	23	purchase	purchase	NOUN
ftr-435	996	24	of	of	ADP
ftr-435	996	25	debt	debt	NOUN
ftr-435	996	26	instruments	instrument	NOUN
ftr-435	996	27	that	that	PRON
ftr-435	996	28	bear	bear	VERB
ftr-435	996	29	a	a	DET
ftr-435	996	30	comparable	comparable	ADJ
ftr-435	996	31	floating	float	VERB
ftr-435	996	32	rate	rate	NOUN
ftr-435	996	33	,	,	PUNCT
ftr-435	996	34	the	the	DET
ftr-435	996	35	acquisition	acquisition	NOUN
ftr-435	996	36	of	of	ADP
ftr-435	996	37	the	the	DET
ftr-435	996	38	debt	debt	NOUN
ftr-435	996	39	instruments	instrument	NOUN
ftr-435	996	40	is	be	AUX
ftr-435	996	41	not	not	PART
ftr-435	996	42	a	a	DET
ftr-435	996	43	hedging	hedge	VERB
ftr-435	996	44	transaction	transaction	NOUN
ftr-435	996	45	.	.	PUNCT
ftr-435	997	1	ordinary	ordinary	ADJ
ftr-435	997	2	treatment	treatment	NOUN
ftr-435	997	3	does	do	AUX
ftr-435	997	4	not	not	PART
ftr-435	997	5	apply	apply	VERB
ftr-435	997	6	to	to	ADP
ftr-435	997	7	gain	gain	VERB
ftr-435	997	8	or	or	CCONJ
ftr-435	997	9	loss	loss	NOUN
ftr-435	997	10	from	from	ADP
ftr-435	997	11	the	the	DET
ftr-435	997	12	disposition	disposition	NOUN
ftr-435	997	13	of	of	ADP
ftr-435	997	14	stock	stock	NOUN
ftr-435	997	15	where	where	SCONJ
ftr-435	997	16	,	,	PUNCT
ftr-435	997	17	for	for	ADP
ftr-435	997	18	example	example	NOUN
ftr-435	997	19	,	,	PUNCT
ftr-435	997	20	the	the	DET
ftr-435	997	21	stock	stock	NOUN
ftr-435	997	22	is	be	AUX
ftr-435	997	23	acquired	acquire	VERB
ftr-435	997	24	to	to	PART
ftr-435	997	25	protect	protect	VERB
ftr-435	997	26	the	the	DET
ftr-435	997	27	goodwill	goodwill	NOUN
ftr-435	997	28	or	or	CCONJ
ftr-435	997	29	business	business	NOUN
ftr-435	997	30	reputation	reputation	NOUN
ftr-435	997	31	of	of	ADP
ftr-435	997	32	the	the	DET
ftr-435	997	33	acquirer	acquirer	NOUN
ftr-435	997	34	or	or	CCONJ
ftr-435	997	35	to	to	PART
ftr-435	997	36	ensure	ensure	VERB
ftr-435	997	37	the	the	DET
ftr-435	997	38	availability	availability	NOUN
ftr-435	997	39	of	of	ADP
ftr-435	997	40	goods	good	NOUN
ftr-435	997	41	.	.	PUNCT
ftr-435	998	1	the	the	DET
ftr-435	998	2	proposed	propose	VERB
ftr-435	998	3	regulations	regulation	NOUN
ftr-435	998	4	retain	retain	VERB
ftr-435	998	5	the	the	DET
ftr-435	998	6	single	single	ADJ
ftr-435	998	7	-	-	PUNCT
ftr-435	998	8	entity	entity	NOUN
ftr-435	998	9	approach	approach	NOUN
ftr-435	998	10	,	,	PUNCT
ftr-435	998	11	and	and	CCONJ
ftr-435	998	12	the	the	DET
ftr-435	998	13	separate	separate	ADJ
ftr-435	998	14	-	-	PUNCT
ftr-435	998	15	entity	entity	NOUN
ftr-435	998	16	election	election	NOUN
ftr-435	998	17	,	,	PUNCT
ftr-435	998	18	of	of	ADP
ftr-435	998	19	the	the	DET
ftr-435	998	20	current	current	ADJ
ftr-435	998	21	regulations	regulation	NOUN
ftr-435	998	22	for	for	ADP
ftr-435	998	23	hedging	hedge	VERB
ftr-435	998	24	by	by	ADP
ftr-435	998	25	members	member	NOUN
ftr-435	998	26	of	of	ADP
ftr-435	998	27	a	a	DET
ftr-435	998	28	consolidated	consolidated	ADJ
ftr-435	998	29	group	group	NOUN
ftr-435	998	30	.	.	PUNCT
ftr-435	999	1	pursuant	pursuant	ADJ
ftr-435	999	2	to	to	ADP
ftr-435	999	3	§	§	PROPN
ftr-435	999	4	1221(a)(7	1221(a)(7	NUM
ftr-435	999	5	)	)	PUNCT
ftr-435	999	6	,	,	PUNCT
ftr-435	999	7	the	the	DET
ftr-435	999	8	proposed	propose	VERB
ftr-435	999	9	regulations	regulation	NOUN
ftr-435	999	10	provide	provide	VERB
ftr-435	999	11	that	that	SCONJ
ftr-435	999	12	hedging	hedging	NOUN
ftr-435	999	13	transactions	transaction	NOUN
ftr-435	999	14	must	must	AUX
ftr-435	999	15	be	be	AUX
ftr-435	999	16	identified	identify	VERB
ftr-435	999	17	before	before	ADP
ftr-435	999	18	the	the	DET
ftr-435	999	19	close	close	NOUN
ftr-435	999	20	of	of	ADP
ftr-435	999	21	the	the	DET
ftr-435	999	22	day	day	NOUN
ftr-435	999	23	on	on	ADP
ftr-435	999	24	which	which	PRON
ftr-435	999	25	they	they	PRON
ftr-435	999	26	are	be	AUX
ftr-435	999	27	entered	enter	VERB
ftr-435	999	28	into	into	ADP
ftr-435	999	29	.	.	PUNCT
ftr-435	1000	1	the	the	DET
ftr-435	1000	2	item	item	NOUN
ftr-435	1000	3	,	,	PUNCT
ftr-435	1000	4	items	item	NOUN
ftr-435	1000	5	,	,	PUNCT
ftr-435	1000	6	or	or	CCONJ
ftr-435	1000	7	aggregate	aggregate	VERB
ftr-435	1000	8	risk	risk	NOUN
ftr-435	1000	9	being	be	AUX
ftr-435	1000	10	hedged	hedge	VERB
ftr-435	1000	11	must	must	AUX
ftr-435	1000	12	be	be	AUX
ftr-435	1000	13	identified	identify	VERB
ftr-435	1000	14	no	no	DET
ftr-435	1000	15	more	more	ADJ
ftr-435	1000	16	than	than	ADP
ftr-435	1000	17	35	35	NUM
ftr-435	1000	18	days	day	NOUN
ftr-435	1000	19	after	after	ADP
ftr-435	1000	20	entering	enter	VERB
ftr-435	1000	21	into	into	ADP
ftr-435	1000	22	the	the	DET
ftr-435	1000	23	hedging	hedging	NOUN
ftr-435	1000	24	transaction	transaction	NOUN
ftr-435	1000	25	.	.	PUNCT
ftr-435	1001	1	relief	relief	NOUN
ftr-435	1001	2	may	may	AUX
ftr-435	1001	3	be	be	AUX
ftr-435	1001	4	granted	grant	VERB
ftr-435	1001	5	for	for	ADP
ftr-435	1001	6	inadvertent	inadvertent	ADJ
ftr-435	1001	7	errors	error	NOUN
ftr-435	1001	8	,	,	PUNCT
ftr-435	1001	9	and	and	CCONJ
ftr-435	1001	10	,	,	PUNCT
ftr-435	1001	11	as	as	SCONJ
ftr-435	1001	12	could	could	AUX
ftr-435	1001	13	have	have	AUX
ftr-435	1001	14	been	be	AUX
ftr-435	1001	15	anticipated	anticipate	VERB
ftr-435	1001	16	,	,	PUNCT
ftr-435	1001	17	if	if	SCONJ
ftr-435	1001	18	a	a	DET
ftr-435	1001	19	taxpayer	taxpayer	NOUN
ftr-435	1001	20	does	do	AUX
ftr-435	1001	21	not	not	PART
ftr-435	1001	22	identify	identify	VERB
ftr-435	1001	23	a	a	DET
ftr-435	1001	24	transaction	transaction	NOUN
ftr-435	1001	25	as	as	ADP
ftr-435	1001	26	a	a	DET
ftr-435	1001	27	hedge	hedge	NOUN
ftr-435	1001	28	but	but	CCONJ
ftr-435	1001	29	has	have	VERB
ftr-435	1001	30	no	no	DET
ftr-435	1001	31	reasonable	reasonable	ADJ
ftr-435	1001	32	grounds	ground	NOUN
ftr-435	1001	33	for	for	ADP
ftr-435	1001	34	treating	treat	VERB
ftr-435	1001	35	it	it	PRON
ftr-435	1001	36	as	as	ADP
ftr-435	1001	37	anything	anything	PRON
ftr-435	1001	38	other	other	ADJ
ftr-435	1001	39	than	than	ADP
ftr-435	1001	40	a	a	DET
ftr-435	1001	41	hedge	hedge	NOUN
ftr-435	1001	42	,	,	PUNCT
ftr-435	1001	43	the	the	DET
ftr-435	1001	44	irs	irs	PROPN
ftr-435	1001	45	can	can	AUX
ftr-435	1001	46	reclassify	reclassify	VERB
ftr-435	1001	47	the	the	DET
ftr-435	1001	48	gain	gain	NOUN
ftr-435	1001	49	as	as	ADP
ftr-435	1001	50	ordinary	ordinary	ADJ
ftr-435	1001	51	,	,	PUNCT
ftr-435	1001	52	but	but	CCONJ
ftr-435	1001	53	the	the	DET
ftr-435	1001	54	taxpayer	taxpayer	NOUN
ftr-435	1001	55	is	be	AUX
ftr-435	1001	56	bound	bind	VERB
ftr-435	1001	57	to	to	PART
ftr-435	1001	58	capital	capital	VERB
ftr-435	1001	59	loss	loss	NOUN
ftr-435	1001	60	treatment	treatment	NOUN
ftr-435	1001	61	by	by	ADP
ftr-435	1001	62	the	the	DET
ftr-435	1001	63	failure	failure	NOUN
ftr-435	1001	64	to	to	PART
ftr-435	1001	65	identify	identify	VERB
ftr-435	1001	66	the	the	DET
ftr-435	1001	67	transaction	transaction	NOUN
ftr-435	1001	68	as	as	ADP
ftr-435	1001	69	a	a	DET
ftr-435	1001	70	hedge	hedge	NOUN
ftr-435	1001	71	.	.	PUNCT
ftr-435	1002	1	likewise	likewise	ADV
ftr-435	1002	2	,	,	PUNCT
ftr-435	1002	3	designation	designation	NOUN
ftr-435	1002	4	of	of	ADP
ftr-435	1002	5	the	the	DET
ftr-435	1002	6	transaction	transaction	NOUN
ftr-435	1002	7	as	as	ADP
ftr-435	1002	8	a	a	DET
ftr-435	1002	9	hedge	hedge	NOUN
ftr-435	1002	10	does	do	AUX
ftr-435	1002	11	not	not	PART
ftr-435	1002	12	entitle	entitle	VERB
ftr-435	1002	13	the	the	DET
ftr-435	1002	14	taxpayer	taxpayer	NOUN
ftr-435	1002	15	to	to	ADP
ftr-435	1002	16	ordinary	ordinary	ADJ
ftr-435	1002	17	loss	loss	NOUN
ftr-435	1002	18	treatment	treatment	NOUN
ftr-435	1002	19	if	if	SCONJ
ftr-435	1002	20	the	the	DET
ftr-435	1002	21	transaction	transaction	NOUN
ftr-435	1002	22	is	be	AUX
ftr-435	1002	23	not	not	PART
ftr-435	1002	24	in	in	ADP
ftr-435	1002	25	fact	fact	NOUN
ftr-435	1002	26	a	a	DET
ftr-435	1002	27	hedge	hedge	NOUN
ftr-435	1002	28	.	.	PUNCT
ftr-435	1003	1	3	3	X
ftr-435	1003	2	.	.	X
ftr-435	1003	3	post	post	ADJ
ftr-435	1003	4	-	-	ADJ
ftr-435	1003	5	corn	corn	ADJ
ftr-435	1003	6	products	product	NOUN
ftr-435	1003	7	era	era	NOUN
ftr-435	1003	8	hedging	hedging	NOUN
ftr-435	1003	9	rules	rule	NOUN
ftr-435	1003	10	applied	apply	VERB
ftr-435	1003	11	.	.	PUNCT
ftr-435	1004	1	pine	pine	PROPN
ftr-435	1004	2	creek	creek	PROPN
ftr-435	1004	3	farms	farm	NOUN
ftr-435	1004	4	,	,	PUNCT
ftr-435	1004	5	ltd	ltd	PROPN
ftr-435	1004	6	.	.	PROPN
ftr-435	1005	1	v.	v.	PROPN
ftr-435	1005	2	commissioner	commissioner	PROPN
ftr-435	1005	3	,	,	PUNCT
ftr-435	1005	4	t.c	t.c	PROPN
ftr-435	1005	5	.	.	PROPN
ftr-435	1005	6	memo	memo	NOUN
ftr-435	1005	7	.	.	PUNCT
ftr-435	1006	1	2001	2001	NUM
ftr-435	1006	2	-	-	SYM
ftr-435	1006	3	176	176	NUM
ftr-435	1006	4	(	(	PUNCT
ftr-435	1006	5	7/17/01	7/17/01	NOUN
ftr-435	1006	6	)	)	PUNCT
ftr-435	1006	7	.	.	PUNCT
ftr-435	1007	1	transactions	transaction	NOUN
ftr-435	1007	2	in	in	ADP
ftr-435	1007	3	hog	hog	NOUN
ftr-435	1007	4	futures	future	NOUN
ftr-435	1007	5	by	by	ADP
ftr-435	1007	6	a	a	DET
ftr-435	1007	7	taxpayer	taxpayer	NOUN
ftr-435	1007	8	engaged	engage	VERB
ftr-435	1007	9	in	in	ADP
ftr-435	1007	10	grain	grain	NOUN
ftr-435	1007	11	farming	farming	NOUN
ftr-435	1007	12	were	be	AUX
ftr-435	1007	13	not	not	PART
ftr-435	1007	14	hedges	hedge	NOUN
ftr-435	1007	15	under	under	ADP
ftr-435	1007	16	reg	reg	NOUN
ftr-435	1007	17	.	.	PUNCT
ftr-435	1008	1	§	§	PROPN
ftr-435	1008	2	1.1221	1.1221	NUM
ftr-435	1008	3	-	-	SYM
ftr-435	1008	4	2	2	NUM
ftr-435	1008	5	because	because	SCONJ
ftr-435	1008	6	they	they	PRON
ftr-435	1008	7	did	do	AUX
ftr-435	1008	8	not	not	PART
ftr-435	1008	9	manage	manage	VERB
ftr-435	1008	10	risks	risk	NOUN
ftr-435	1008	11	with	with	ADP
ftr-435	1008	12	respect	respect	NOUN
ftr-435	1008	13	to	to	ADP
ftr-435	1008	14	price	price	NOUN
ftr-435	1008	15	changes	change	NOUN
ftr-435	1008	16	in	in	ADP
ftr-435	1008	17	ordinary	ordinary	ADJ
ftr-435	1008	18	property	property	NOUN
ftr-435	1008	19	.	.	PUNCT
ftr-435	1009	1	the	the	DET
ftr-435	1009	2	losses	loss	NOUN
ftr-435	1009	3	were	be	AUX
ftr-435	1009	4	capital	capital	NOUN
ftr-435	1009	5	losses	loss	NOUN
ftr-435	1009	6	.	.	PUNCT
ftr-435	1010	1	activities	activity	NOUN
ftr-435	1010	2	of	of	ADP
ftr-435	1010	3	the	the	DET
ftr-435	1010	4	corporation	corporation	NOUN
ftr-435	1010	5	�	�	PROPN
ftr-435	1010	6	s	s	PART
ftr-435	1010	7	major	major	ADJ
ftr-435	1010	8	shareholder	shareholder	NOUN
ftr-435	1010	9	(	(	PUNCT
ftr-435	1010	10	an	an	DET
ftr-435	1010	11	individual	individual	NOUN
ftr-435	1010	12	)	)	PUNCT
ftr-435	1010	13	or	or	CCONJ
ftr-435	1010	14	other	other	ADJ
ftr-435	1010	15	corporations	corporation	NOUN
ftr-435	1010	16	he	he	PRON
ftr-435	1010	17	controlled	control	VERB
ftr-435	1010	18	are	be	AUX
ftr-435	1010	19	not	not	PART
ftr-435	1010	20	attributed	attribute	VERB
ftr-435	1010	21	to	to	ADP
ftr-435	1010	22	the	the	DET
ftr-435	1010	23	taxpayer	taxpayer	NOUN
ftr-435	1010	24	corporation	corporation	NOUN
ftr-435	1010	25	.	.	PUNCT
ftr-435	1011	1	the	the	DET
ftr-435	1011	2	regulatory	regulatory	ADJ
ftr-435	1011	3	hedging	hedging	NOUN
ftr-435	1011	4	rules	rule	NOUN
ftr-435	1011	5	are	be	AUX
ftr-435	1011	6	exclusive	exclusive	ADJ
ftr-435	1011	7	.	.	PUNCT
ftr-435	1012	1	4	4	X
ftr-435	1012	2	.	.	X
ftr-435	1012	3	effective	effective	ADJ
ftr-435	1012	4	capital	capital	NOUN
ftr-435	1012	5	gains	gain	NOUN
ftr-435	1012	6	rates	rate	NOUN
ftr-435	1012	7	for	for	ADP
ftr-435	1012	8	the	the	DET
ftr-435	1012	9	new	new	ADJ
ftr-435	1012	10	millennium	millennium	NOUN
ftr-435	1012	11	.	.	PUNCT
ftr-435	1013	1	for	for	ADP
ftr-435	1013	2	years	year	NOUN
ftr-435	1013	3	after	after	ADP
ftr-435	1013	4	2001	2001	NUM
ftr-435	1013	5	,	,	PUNCT
ftr-435	1013	6	the	the	DET
ftr-435	1013	7	preferential	preferential	ADJ
ftr-435	1013	8	rates	rate	NOUN
ftr-435	1013	9	for	for	ADP
ftr-435	1013	10	long	long	ADJ
ftr-435	1013	11	-	-	PUNCT
ftr-435	1013	12	term	term	NOUN
ftr-435	1013	13	capital	capital	NOUN
ftr-435	1013	14	gains	gain	NOUN
ftr-435	1013	15	,	,	PUNCT
ftr-435	1013	16	taking	take	VERB
ftr-435	1013	17	into	into	ADP
ftr-435	1013	18	account	account	NOUN
ftr-435	1013	19	the	the	DET
ftr-435	1013	20	8	8	NUM
ftr-435	1013	21	percent	percent	NOUN
ftr-435	1013	22	and	and	CCONJ
ftr-435	1013	23	18	18	NUM
ftr-435	1013	24	percent	percent	NOUN
ftr-435	1013	25	preferential	preferential	ADJ
ftr-435	1013	26	rates	rate	NOUN
ftr-435	1013	27	under	under	ADP
ftr-435	1013	28	§	§	PROPN
ftr-435	1013	29	1(h)(2	1(h)(2	NUM
ftr-435	1013	30	)	)	PUNCT
ftr-435	1013	31	,	,	PUNCT
ftr-435	1013	32	as	as	ADV
ftr-435	1013	33	well	well	ADV
ftr-435	1013	34	as	as	ADP
ftr-435	1013	35	the	the	DET
ftr-435	1013	36	creation	creation	NOUN
ftr-435	1013	37	of	of	ADP
ftr-435	1013	38	the	the	DET
ftr-435	1013	39	new	new	ADJ
ftr-435	1013	40	10	10	NUM
ftr-435	1013	41	percent	percent	NOUN
ftr-435	1013	42	bracket	bracket	NOUN
ftr-435	1013	43	and	and	CCONJ
ftr-435	1013	44	the	the	DET
ftr-435	1013	45	gradual	gradual	ADJ
ftr-435	1013	46	reduction	reduction	NOUN
ftr-435	1013	47	under	under	ADP
ftr-435	1013	48	§	§	PROPN
ftr-435	1013	49	1(i)(2	1(i)(2	NUM
ftr-435	1013	50	)	)	PUNCT
ftr-435	1013	51	of	of	ADP
ftr-435	1013	52	the	the	DET
ftr-435	1013	53	28	28	NUM
ftr-435	1013	54	percent	percent	NOUN
ftr-435	1013	55	bracket	bracket	NOUN
ftr-435	1013	56	to	to	ADP
ftr-435	1013	57	27.5	27.5	NUM
ftr-435	1013	58	percent	percent	NOUN
ftr-435	1013	59	for	for	ADP
ftr-435	1013	60	2001	2001	NUM
ftr-435	1013	61	,	,	PUNCT
ftr-435	1013	62	27	27	NUM
ftr-435	1013	63	percent	percent	NOUN
ftr-435	1013	64	for	for	ADP
ftr-435	1013	65	2002	2002	NUM
ftr-435	1013	66	and	and	CCONJ
ftr-435	1013	67	2003	2003	NUM
ftr-435	1013	68	,	,	PUNCT
ftr-435	1013	69	26	26	NUM
ftr-435	1013	70	percent	percent	NOUN
ftr-435	1013	71	for	for	ADP
ftr-435	1013	72	2004	2004	NUM
ftr-435	1013	73	and	and	CCONJ
ftr-435	1013	74	2005	2005	NUM
ftr-435	1013	75	,	,	PUNCT
ftr-435	1013	76	and	and	CCONJ
ftr-435	1013	77	25	25	NUM
ftr-435	1013	78	percent	percent	NOUN
ftr-435	1013	79	for	for	ADP
ftr-435	1013	80	2006	2006	NUM
ftr-435	1013	81	and	and	CCONJ
ftr-435	1013	82	thereafter	thereafter	ADV
ftr-435	1013	83	,	,	PUNCT
ftr-435	1013	84	are	be	AUX
ftr-435	1013	85	as	as	SCONJ
ftr-435	1013	86	follows	follow	VERB
ftr-435	1013	87	:	:	PUNCT
ftr-435	1013	88	670	670	NUM
ftr-435	1013	89	florida	florida	PROPN
ftr-435	1013	90	tax	tax	NOUN
ftr-435	1013	91	review	review	NOUN
ftr-435	1013	92	[	[	X
ftr-435	1013	93	vol.5	vol.5	NOUN
ftr-435	1013	94	:	:	PUNCT
ftr-435	1013	95	si	si	PROPN
ftr-435	1013	96	10	10	NUM
ftr-435	1013	97	the	the	DET
ftr-435	1013	98	14	14	NUM
ftr-435	1013	99	%	%	NOUN
ftr-435	1013	100	rate	rate	NOUN
ftr-435	1013	101	assumes	assume	VERB
ftr-435	1013	102	that	that	SCONJ
ftr-435	1013	103	the	the	DET
ftr-435	1013	104	§	§	PROPN
ftr-435	1013	105	1202	1202	NUM
ftr-435	1013	106	exclusion	exclusion	NOUN
ftr-435	1013	107	is	be	AUX
ftr-435	1013	108	exactly	exactly	ADV
ftr-435	1013	109	50	50	NUM
ftr-435	1013	110	%	%	NOUN
ftr-435	1013	111	.	.	PUNCT
ftr-435	1014	1	in	in	ADP
ftr-435	1014	2	some	some	DET
ftr-435	1014	3	cases	case	NOUN
ftr-435	1014	4	the	the	DET
ftr-435	1014	5	exclusion	exclusion	NOUN
ftr-435	1014	6	will	will	AUX
ftr-435	1014	7	be	be	AUX
ftr-435	1014	8	less	less	ADJ
ftr-435	1014	9	than	than	ADP
ftr-435	1014	10	50	50	NUM
ftr-435	1014	11	%	%	NOUN
ftr-435	1014	12	,	,	PUNCT
ftr-435	1014	13	and	and	CCONJ
ftr-435	1014	14	in	in	ADP
ftr-435	1014	15	such	such	ADJ
ftr-435	1014	16	cases	case	NOUN
ftr-435	1014	17	the	the	DET
ftr-435	1014	18	exact	exact	ADJ
ftr-435	1014	19	effective	effective	ADJ
ftr-435	1014	20	rate	rate	NOUN
ftr-435	1014	21	varies	vary	VERB
ftr-435	1014	22	widely	widely	ADV
ftr-435	1014	23	.	.	PUNCT
ftr-435	1015	1	11	11	NUM
ftr-435	1015	2	a	a	DET
ftr-435	1015	3	taxpayer	taxpayer	NOUN
ftr-435	1015	4	in	in	ADP
ftr-435	1015	5	the	the	DET
ftr-435	1015	6	27.5	27.5	NUM
ftr-435	1015	7	%	%	NOUN
ftr-435	1015	8	bracket	bracket	NOUN
ftr-435	1015	9	for	for	ADP
ftr-435	1015	10	2001	2001	NUM
ftr-435	1015	11	[	[	X
ftr-435	1015	12	27	27	NUM
ftr-435	1015	13	%	%	NOUN
ftr-435	1015	14	for	for	ADP
ftr-435	1015	15	2002	2002	NUM
ftr-435	1015	16	and	and	CCONJ
ftr-435	1015	17	2003	2003	NUM
ftr-435	1015	18	,	,	PUNCT
ftr-435	1015	19	26	26	NUM
ftr-435	1015	20	%	%	NOUN
ftr-435	1015	21	for	for	ADP
ftr-435	1015	22	2004	2004	NUM
ftr-435	1015	23	and	and	CCONJ
ftr-435	1015	24	2005	2005	NUM
ftr-435	1015	25	,	,	PUNCT
ftr-435	1015	26	or	or	CCONJ
ftr-435	1015	27	25	25	NUM
ftr-435	1015	28	%	%	NOUN
ftr-435	1015	29	for	for	ADP
ftr-435	1015	30	2006	2006	NUM
ftr-435	1015	31	and	and	CCONJ
ftr-435	1015	32	thereafter	thereafter	ADV
ftr-435	1015	33	]	]	PUNCT
ftr-435	1015	34	can	can	AUX
ftr-435	1015	35	have	have	VERB
ftr-435	1015	36	collectibles	collectible	NOUN
ftr-435	1015	37	gain	gain	VERB
ftr-435	1015	38	taxed	tax	VERB
ftr-435	1015	39	at	at	ADP
ftr-435	1015	40	his	his	PRON
ftr-435	1015	41	normal	normal	ADJ
ftr-435	1015	42	marginal	marginal	ADJ
ftr-435	1015	43	rate	rate	NOUN
ftr-435	1015	44	if	if	SCONJ
ftr-435	1015	45	his	his	PRON
ftr-435	1015	46	other	other	ADJ
ftr-435	1015	47	capital	capital	NOUN
ftr-435	1015	48	gains	gain	NOUN
ftr-435	1015	49	are	be	AUX
ftr-435	1015	50	small	small	ADJ
ftr-435	1015	51	enough	enough	ADV
ftr-435	1015	52	in	in	ADP
ftr-435	1015	53	amount	amount	NOUN
ftr-435	1015	54	that	that	PRON
ftr-435	1015	55	the	the	DET
ftr-435	1015	56	§	§	PROPN
ftr-435	1015	57	1(h	1(h	NUM
ftr-435	1015	58	)	)	PUNCT
ftr-435	1015	59	computation	computation	NOUN
ftr-435	1015	60	of	of	ADP
ftr-435	1015	61	tax	tax	NOUN
ftr-435	1015	62	liability	liability	NOUN
ftr-435	1015	63	exceeds	exceed	VERB
ftr-435	1015	64	the	the	DET
ftr-435	1015	65	computation	computation	NOUN
ftr-435	1015	66	under	under	ADP
ftr-435	1015	67	§	§	PROPN
ftr-435	1015	68	1(a	1(a	NUM
ftr-435	1015	69	)	)	PUNCT
ftr-435	1015	70	(	(	PUNCT
ftr-435	1015	71	d	d	NOUN
ftr-435	1015	72	)	)	PUNCT
ftr-435	1015	73	,	,	PUNCT
ftr-435	1015	74	as	as	ADP
ftr-435	1015	75	applicable	applicable	ADJ
ftr-435	1015	76	.	.	PUNCT
ftr-435	1016	1	rate	rate	NOUN
ftr-435	1016	2	application	application	NOUN
ftr-435	1016	3	5	5	NUM
ftr-435	1016	4	%	%	NOUN
ftr-435	1016	5	gain	gain	NOUN
ftr-435	1016	6	on	on	ADP
ftr-435	1016	7	�	�	PROPN
ftr-435	1016	8	small	small	ADJ
ftr-435	1016	9	business	business	NOUN
ftr-435	1016	10	stock	stock	NOUN
ftr-435	1016	11	,	,	PUNCT
ftr-435	1016	12	�	�	PROPN
ftr-435	1016	13	subject	subject	ADJ
ftr-435	1016	14	to	to	ADP
ftr-435	1016	15	§	§	PROPN
ftr-435	1016	16	1202	1202	NUM
ftr-435	1016	17	50	50	NUM
ftr-435	1016	18	%	%	NOUN
ftr-435	1016	19	exclusion	exclusion	NOUN
ftr-435	1016	20	,	,	PUNCT
ftr-435	1016	21	if	if	SCONJ
ftr-435	1016	22	otherwise	otherwise	ADV
ftr-435	1016	23	taxable	taxable	ADJ
ftr-435	1016	24	at	at	ADP
ftr-435	1016	25	10	10	NUM
ftr-435	1016	26	%	%	NOUN
ftr-435	1017	1	[	[	X
ftr-435	1017	2	beginning	begin	VERB
ftr-435	1017	3	in	in	ADP
ftr-435	1017	4	2002	2002	NUM
ftr-435	1017	5	]	]	PUNCT
ftr-435	1017	6	7½%	7½%	NUM
ftr-435	1017	7	gain	gain	VERB
ftr-435	1017	8	on	on	ADP
ftr-435	1017	9	�	�	PROPN
ftr-435	1017	10	small	small	ADJ
ftr-435	1017	11	business	business	NOUN
ftr-435	1017	12	stock	stock	NOUN
ftr-435	1017	13	,	,	PUNCT
ftr-435	1017	14	�	�	PROPN
ftr-435	1017	15	subject	subject	ADJ
ftr-435	1017	16	to	to	ADP
ftr-435	1017	17	§	§	PROPN
ftr-435	1017	18	1202	1202	NUM
ftr-435	1017	19	50	50	NUM
ftr-435	1017	20	%	%	NOUN
ftr-435	1017	21	exclusion	exclusion	NOUN
ftr-435	1017	22	,	,	PUNCT
ftr-435	1017	23	if	if	SCONJ
ftr-435	1017	24	otherwise	otherwise	ADV
ftr-435	1017	25	taxable	taxable	ADJ
ftr-435	1017	26	at	at	ADP
ftr-435	1017	27	15	15	NUM
ftr-435	1017	28	%	%	NOUN
ftr-435	1017	29	8	8	NUM
ftr-435	1017	30	%	%	NOUN
ftr-435	1017	31	gain	gain	NOUN
ftr-435	1017	32	on	on	ADP
ftr-435	1017	33	assets	asset	NOUN
ftr-435	1017	34	held	hold	VERB
ftr-435	1017	35	>	>	X
ftr-435	1017	36	5	5	NUM
ftr-435	1017	37	years	year	NOUN
ftr-435	1017	38	if	if	SCONJ
ftr-435	1017	39	otherwise	otherwise	ADV
ftr-435	1017	40	taxable	taxable	ADJ
ftr-435	1017	41	at	at	ADP
ftr-435	1017	42	10	10	NUM
ftr-435	1017	43	%	%	NOUN
ftr-435	1017	44	or	or	CCONJ
ftr-435	1017	45	15	15	NUM
ftr-435	1017	46	%	%	NOUN
ftr-435	1017	47	,	,	PUNCT
ftr-435	1017	48	excluding	exclude	VERB
ftr-435	1017	49	prior	prior	ADJ
ftr-435	1017	50	depreciation	depreciation	NOUN
ftr-435	1017	51	on	on	ADP
ftr-435	1017	52	real	real	ADJ
ftr-435	1017	53	estate	estate	NOUN
ftr-435	1017	54	10	10	NUM
ftr-435	1017	55	%	%	NOUN
ftr-435	1017	56	gain	gain	NOUN
ftr-435	1017	57	on	on	ADP
ftr-435	1017	58	assets	asset	NOUN
ftr-435	1017	59	,	,	PUNCT
ftr-435	1017	60	other	other	ADJ
ftr-435	1017	61	than	than	ADP
ftr-435	1017	62	collectibles	collectible	NOUN
ftr-435	1017	63	,	,	PUNCT
ftr-435	1017	64	held	hold	VERB
ftr-435	1017	65	>	>	PUNCT
ftr-435	1017	66	one	one	NUM
ftr-435	1017	67	year	year	NOUN
ftr-435	1017	68	,	,	PUNCT
ftr-435	1017	69	if	if	SCONJ
ftr-435	1017	70	otherwise	otherwise	ADV
ftr-435	1017	71	taxable	taxable	ADJ
ftr-435	1017	72	at	at	ADP
ftr-435	1017	73	15	15	NUM
ftr-435	1017	74	%	%	NOUN
ftr-435	1017	75	,	,	PUNCT
ftr-435	1017	76	excluding	exclude	VERB
ftr-435	1017	77	prior	prior	ADJ
ftr-435	1017	78	depreciation	depreciation	NOUN
ftr-435	1017	79	on	on	ADP
ftr-435	1017	80	real	real	ADJ
ftr-435	1017	81	estate	estate	NOUN
ftr-435	1017	82	;	;	PUNCT
ftr-435	1017	83	and	and	CCONJ
ftr-435	1017	84	gain	gain	VERB
ftr-435	1017	85	on	on	ADP
ftr-435	1017	86	collectibles	collectible	NOUN
ftr-435	1017	87	held	hold	VERB
ftr-435	1017	88	>	>	PUNCT
ftr-435	1017	89	one	one	NUM
ftr-435	1017	90	year	year	NOUN
ftr-435	1017	91	if	if	SCONJ
ftr-435	1017	92	not	not	PART
ftr-435	1017	93	otherwise	otherwise	ADV
ftr-435	1017	94	taxable	taxable	ADJ
ftr-435	1017	95	at	at	ADP
ftr-435	1017	96	$	$	SYM
ftr-435	1017	97	15	15	NUM
ftr-435	1017	98	%	%	NOUN
ftr-435	1017	99	14%10	14%10	NUM
ftr-435	1017	100	gain	gain	NOUN
ftr-435	1017	101	on	on	ADP
ftr-435	1017	102	�	�	PROPN
ftr-435	1017	103	small	small	ADJ
ftr-435	1017	104	business	business	NOUN
ftr-435	1017	105	stock	stock	NOUN
ftr-435	1017	106	,	,	PUNCT
ftr-435	1017	107	�	�	PROPN
ftr-435	1017	108	subject	subject	ADJ
ftr-435	1017	109	to	to	ADP
ftr-435	1017	110	§	§	PROPN
ftr-435	1017	111	1202	1202	NUM
ftr-435	1017	112	50	50	NUM
ftr-435	1017	113	%	%	NOUN
ftr-435	1017	114	exclusion	exclusion	NOUN
ftr-435	1017	115	,	,	PUNCT
ftr-435	1017	116	if	if	SCONJ
ftr-435	1017	117	otherwise	otherwise	ADV
ftr-435	1017	118	taxable	taxable	ADJ
ftr-435	1017	119	at	at	ADP
ftr-435	1017	120	$	$	SYM
ftr-435	1017	121	25	25	NUM
ftr-435	1017	122	%	%	NOUN
ftr-435	1017	123	,	,	PUNCT
ftr-435	1017	124	depending	depend	VERB
ftr-435	1017	125	on	on	ADP
ftr-435	1017	126	year	year	NOUN
ftr-435	1017	127	15	15	NUM
ftr-435	1017	128	%	%	NOUN
ftr-435	1017	129	gain	gain	NOUN
ftr-435	1017	130	on	on	ADP
ftr-435	1017	131	collectibles	collectible	NOUN
ftr-435	1017	132	and	and	CCONJ
ftr-435	1017	133	on	on	ADP
ftr-435	1017	134	depreciable	depreciable	ADJ
ftr-435	1017	135	real	real	ADJ
ftr-435	1017	136	estate	estate	NOUN
ftr-435	1017	137	held	hold	VERB
ftr-435	1017	138	>	>	PUNCT
ftr-435	1017	139	one	one	NUM
ftr-435	1017	140	year	year	NOUN
ftr-435	1017	141	to	to	ADP
ftr-435	1017	142	the	the	DET
ftr-435	1017	143	extent	extent	NOUN
ftr-435	1017	144	of	of	ADP
ftr-435	1017	145	prior	prior	ADJ
ftr-435	1017	146	depreciation	depreciation	NOUN
ftr-435	1017	147	deductions	deduction	NOUN
ftr-435	1017	148	,	,	PUNCT
ftr-435	1017	149	if	if	SCONJ
ftr-435	1017	150	taxpayer	taxpayer	NOUN
ftr-435	1017	151	is	be	AUX
ftr-435	1017	152	not	not	PART
ftr-435	1017	153	otherwise	otherwise	ADV
ftr-435	1017	154	taxed	tax	VERB
ftr-435	1017	155	$	$	SYM
ftr-435	1017	156	25	25	NUM
ftr-435	1017	157	%	%	NOUN
ftr-435	1017	158	18	18	NUM
ftr-435	1017	159	%	%	NOUN
ftr-435	1017	160	gain	gain	NOUN
ftr-435	1017	161	on	on	ADP
ftr-435	1017	162	assets	asset	NOUN
ftr-435	1017	163	held	hold	VERB
ftr-435	1017	164	>	>	X
ftr-435	1017	165	5	5	NUM
ftr-435	1017	166	years	year	NOUN
ftr-435	1017	167	and	and	CCONJ
ftr-435	1017	168	with	with	ADP
ftr-435	1017	169	a	a	DET
ftr-435	1017	170	holding	hold	VERB
ftr-435	1017	171	period	period	NOUN
ftr-435	1017	172	beginning	begin	VERB
ftr-435	1017	173	after	after	ADP
ftr-435	1017	174	dec	dec	PROPN
ftr-435	1017	175	.	.	PROPN
ftr-435	1017	176	31	31	NUM
ftr-435	1017	177	,	,	PUNCT
ftr-435	1017	178	2000	2000	NUM
ftr-435	1017	179	(	(	PUNCT
ftr-435	1017	180	with	with	ADP
ftr-435	1017	181	some	some	DET
ftr-435	1017	182	exceptions	exception	NOUN
ftr-435	1017	183	)	)	PUNCT
ftr-435	1017	184	,	,	PUNCT
ftr-435	1017	185	if	if	SCONJ
ftr-435	1017	186	otherwise	otherwise	ADV
ftr-435	1017	187	taxable	taxable	ADJ
ftr-435	1017	188	$	$	SYM
ftr-435	1017	189	25	25	NUM
ftr-435	1017	190	%	%	NOUN
ftr-435	1017	191	,	,	PUNCT
ftr-435	1017	192	excluding	exclude	VERB
ftr-435	1017	193	prior	prior	ADJ
ftr-435	1017	194	depreciation	depreciation	NOUN
ftr-435	1017	195	on	on	ADP
ftr-435	1017	196	real	real	ADJ
ftr-435	1017	197	estate	estate	NOUN
ftr-435	1017	198	20	20	NUM
ftr-435	1017	199	%	%	NOUN
ftr-435	1017	200	gain	gain	NOUN
ftr-435	1017	201	on	on	ADP
ftr-435	1017	202	capital	capital	NOUN
ftr-435	1017	203	assets	asset	NOUN
ftr-435	1017	204	,	,	PUNCT
ftr-435	1017	205	other	other	ADJ
ftr-435	1017	206	than	than	ADP
ftr-435	1017	207	collectibles	collectible	NOUN
ftr-435	1017	208	,	,	PUNCT
ftr-435	1017	209	held	hold	VERB
ftr-435	1017	210	>	>	PUNCT
ftr-435	1017	211	one	one	NUM
ftr-435	1017	212	year	year	NOUN
ftr-435	1017	213	,	,	PUNCT
ftr-435	1017	214	if	if	SCONJ
ftr-435	1017	215	otherwise	otherwise	ADV
ftr-435	1017	216	taxable	taxable	ADJ
ftr-435	1017	217	$	$	SYM
ftr-435	1017	218	25	25	NUM
ftr-435	1017	219	%	%	NOUN
ftr-435	1017	220	,	,	PUNCT
ftr-435	1017	221	excluding	exclude	VERB
ftr-435	1017	222	prior	prior	ADJ
ftr-435	1017	223	depreciation	depreciation	NOUN
ftr-435	1017	224	on	on	ADP
ftr-435	1017	225	real	real	ADJ
ftr-435	1017	226	estate	estate	NOUN
ftr-435	1017	227	25	25	NUM
ftr-435	1017	228	%	%	NOUN
ftr-435	1017	229	gain	gain	NOUN
ftr-435	1017	230	,	,	PUNCT
ftr-435	1017	231	to	to	ADP
ftr-435	1017	232	the	the	DET
ftr-435	1017	233	extent	extent	NOUN
ftr-435	1017	234	of	of	ADP
ftr-435	1017	235	prior	prior	ADJ
ftr-435	1017	236	depreciation	depreciation	NOUN
ftr-435	1017	237	deductions	deduction	NOUN
ftr-435	1017	238	on	on	ADP
ftr-435	1017	239	depreciable	depreciable	ADJ
ftr-435	1017	240	real	real	ADJ
ftr-435	1017	241	estate	estate	NOUN
ftr-435	1017	242	held	hold	VERB
ftr-435	1017	243	>	>	PUNCT
ftr-435	1017	244	one	one	NUM
ftr-435	1017	245	year	year	NOUN
ftr-435	1017	246	,	,	PUNCT
ftr-435	1017	247	if	if	SCONJ
ftr-435	1017	248	otherwise	otherwise	ADV
ftr-435	1017	249	taxable	taxable	ADJ
ftr-435	1017	250	$	$	SYM
ftr-435	1017	251	25	25	NUM
ftr-435	1017	252	%	%	NOUN
ftr-435	1017	253	28%11	28%11	NUM
ftr-435	1017	254	gain	gain	NOUN
ftr-435	1017	255	,	,	PUNCT
ftr-435	1017	256	if	if	SCONJ
ftr-435	1017	257	otherwise	otherwise	ADV
ftr-435	1017	258	taxable	taxable	ADJ
ftr-435	1017	259	at	at	ADP
ftr-435	1017	260	$	$	SYM
ftr-435	1017	261	25	25	NUM
ftr-435	1017	262	%	%	NOUN
ftr-435	1017	263	but	but	CCONJ
ftr-435	1017	264	not	not	PART
ftr-435	1017	265	$	$	SYM
ftr-435	1017	266	28	28	NUM
ftr-435	1017	267	%	%	NOUN
ftr-435	1017	268	,	,	PUNCT
ftr-435	1017	269	on	on	ADP
ftr-435	1017	270	collectibles	collectible	NOUN
ftr-435	1017	271	held	hold	VERB
ftr-435	1017	272	>	>	PUNCT
ftr-435	1017	273	one	one	NUM
ftr-435	1017	274	year	year	NOUN
ftr-435	1017	275	2002	2002	NUM
ftr-435	1017	276	]	]	PUNCT
ftr-435	1017	277	recent	recent	ADJ
ftr-435	1017	278	developments	development	NOUN
ftr-435	1017	279	in	in	ADP
ftr-435	1017	280	federal	federal	ADJ
ftr-435	1017	281	income	income	NOUN
ftr-435	1017	282	taxation	taxation	NOUN
ftr-435	1017	283	671	671	NUM
ftr-435	1017	284	12	12	NUM
ftr-435	1017	285	.	.	PUNCT
ftr-435	1018	1	the	the	DET
ftr-435	1018	2	aggregate	aggregate	ADJ
ftr-435	1018	3	basis	basis	NOUN
ftr-435	1018	4	increase	increase	NOUN
ftr-435	1018	5	is	be	AUX
ftr-435	1018	6	increased	increase	VERB
ftr-435	1018	7	by	by	ADP
ftr-435	1018	8	the	the	DET
ftr-435	1018	9	amount	amount	NOUN
ftr-435	1018	10	by	by	ADP
ftr-435	1018	11	which	which	PRON
ftr-435	1018	12	the	the	DET
ftr-435	1018	13	basis	basis	NOUN
ftr-435	1018	14	of	of	ADP
ftr-435	1018	15	any	any	DET
ftr-435	1018	16	property	property	NOUN
ftr-435	1018	17	exceeds	exceed	VERB
ftr-435	1018	18	the	the	DET
ftr-435	1018	19	property	property	NOUN
ftr-435	1018	20	�	�	NOUN
ftr-435	1018	21	s	s	PART
ftr-435	1018	22	fair	fair	ADJ
ftr-435	1018	23	market	market	NOUN
ftr-435	1018	24	value	value	NOUN
ftr-435	1018	25	if	if	SCONJ
ftr-435	1018	26	a	a	DET
ftr-435	1018	27	loss	loss	NOUN
ftr-435	1018	28	would	would	AUX
ftr-435	1018	29	have	have	AUX
ftr-435	1018	30	been	be	AUX
ftr-435	1018	31	allowed	allow	VERB
ftr-435	1018	32	under	under	ADP
ftr-435	1018	33	§	§	PROPN
ftr-435	1018	34	165	165	NUM
ftr-435	1018	35	if	if	SCONJ
ftr-435	1018	36	the	the	DET
ftr-435	1018	37	decedent	decedent	NOUN
ftr-435	1018	38	had	have	AUX
ftr-435	1018	39	sold	sell	VERB
ftr-435	1018	40	the	the	DET
ftr-435	1018	41	property	property	NOUN
ftr-435	1018	42	,	,	PUNCT
ftr-435	1018	43	irc	irc	ADV
ftr-435	1018	44	§	§	PROPN
ftr-435	1018	45	1022(b)(2)(c	1022(b)(2)(c	NUM
ftr-435	1018	46	)	)	PUNCT
ftr-435	1018	47	,	,	PUNCT
ftr-435	1018	48	even	even	ADV
ftr-435	1018	49	though	though	SCONJ
ftr-435	1018	50	a	a	DET
ftr-435	1018	51	particular	particular	ADJ
ftr-435	1018	52	item	item	NOUN
ftr-435	1018	53	of	of	ADP
ftr-435	1018	54	property	property	NOUN
ftr-435	1018	55	may	may	AUX
ftr-435	1018	56	not	not	PART
ftr-435	1018	57	take	take	VERB
ftr-435	1018	58	a	a	DET
ftr-435	1018	59	basis	basis	NOUN
ftr-435	1018	60	in	in	ADP
ftr-435	1018	61	the	the	DET
ftr-435	1018	62	hands	hand	NOUN
ftr-435	1018	63	of	of	ADP
ftr-435	1018	64	the	the	DET
ftr-435	1018	65	heir	heir	NOUN
ftr-435	1018	66	that	that	PRON
ftr-435	1018	67	exceeds	exceed	VERB
ftr-435	1018	68	its	its	PRON
ftr-435	1018	69	fair	fair	ADJ
ftr-435	1018	70	market	market	NOUN
ftr-435	1018	71	value	value	NOUN
ftr-435	1018	72	.	.	PUNCT
ftr-435	1019	1	5	5	X
ftr-435	1019	2	.	.	X
ftr-435	1019	3	the	the	DET
ftr-435	1019	4	18	18	NUM
ftr-435	1019	5	%	%	NOUN
ftr-435	1019	6	rate	rate	NOUN
ftr-435	1019	7	and	and	CCONJ
ftr-435	1019	8	a	a	DET
ftr-435	1019	9	tax	tax	NOUN
ftr-435	1019	10	-	-	PUNCT
ftr-435	1019	11	free	free	ADJ
ftr-435	1019	12	step	step	NOUN
ftr-435	1019	13	-	-	PUNCT
ftr-435	1019	14	up	up	NOUN
ftr-435	1019	15	?	?	PUNCT
ftr-435	1020	1	no	no	DET
ftr-435	1020	2	way	way	NOUN
ftr-435	1020	3	!	!	PUNCT
ftr-435	1021	1	rev	rev	PROPN
ftr-435	1021	2	.	.	PUNCT
ftr-435	1022	1	rul	rul	PROPN
ftr-435	1022	2	.	.	PUNCT
ftr-435	1022	3	2001	2001	NUM
ftr-435	1022	4	-	-	SYM
ftr-435	1022	5	57	57	NUM
ftr-435	1022	6	,	,	PUNCT
ftr-435	1022	7	2001	2001	NUM
ftr-435	1022	8	-	-	SYM
ftr-435	1022	9	46	46	NUM
ftr-435	1022	10	i.r.b	i.r.b	NOUN
ftr-435	1022	11	.	.	PUNCT
ftr-435	1023	1	488	488	NUM
ftr-435	1023	2	.	.	PUNCT
ftr-435	1024	1	an	an	DET
ftr-435	1024	2	individual	individual	NOUN
ftr-435	1024	3	who	who	PRON
ftr-435	1024	4	elects	elect	VERB
ftr-435	1024	5	under	under	ADP
ftr-435	1024	6	§	§	PROPN
ftr-435	1024	7	311(e	311(e	PROPN
ftr-435	1024	8	)	)	PUNCT
ftr-435	1024	9	of	of	ADP
ftr-435	1024	10	the	the	DET
ftr-435	1024	11	taxpayer	taxpayer	NOUN
ftr-435	1024	12	relief	relief	PROPN
ftr-435	1024	13	act	act	NOUN
ftr-435	1024	14	of	of	ADP
ftr-435	1024	15	1977	1977	NUM
ftr-435	1024	16	to	to	PART
ftr-435	1024	17	treat	treat	VERB
ftr-435	1024	18	his	his	PRON
ftr-435	1024	19	principal	principal	ADJ
ftr-435	1024	20	residence	residence	NOUN
ftr-435	1024	21	as	as	ADP
ftr-435	1024	22	being	be	AUX
ftr-435	1024	23	both	both	PRON
ftr-435	1024	24	sold	sell	VERB
ftr-435	1024	25	and	and	CCONJ
ftr-435	1024	26	reacquired	reacquire	VERB
ftr-435	1024	27	for	for	ADP
ftr-435	1024	28	an	an	DET
ftr-435	1024	29	amount	amount	NOUN
ftr-435	1024	30	equal	equal	ADJ
ftr-435	1024	31	to	to	ADP
ftr-435	1024	32	fmv	fmv	NOUN
ftr-435	1024	33	on	on	ADP
ftr-435	1024	34	1/1/01	1/1/01	NUM
ftr-435	1024	35	�	�	NOUN
ftr-435	1024	36	in	in	ADP
ftr-435	1024	37	order	order	NOUN
ftr-435	1024	38	to	to	PART
ftr-435	1024	39	secure	secure	VERB
ftr-435	1024	40	the	the	DET
ftr-435	1024	41	18	18	NUM
ftr-435	1024	42	%	%	NOUN
ftr-435	1024	43	capital	capital	NOUN
ftr-435	1024	44	gains	gain	NOUN
ftr-435	1024	45	rate	rate	NOUN
ftr-435	1024	46	for	for	ADP
ftr-435	1024	47	assets	asset	NOUN
ftr-435	1024	48	acquired	acquire	VERB
ftr-435	1024	49	on	on	ADP
ftr-435	1024	50	or	or	CCONJ
ftr-435	1024	51	after	after	ADP
ftr-435	1024	52	that	that	DET
ftr-435	1024	53	date	date	NOUN
ftr-435	1024	54	and	and	CCONJ
ftr-435	1024	55	held	hold	VERB
ftr-435	1024	56	for	for	ADP
ftr-435	1024	57	five	five	NUM
ftr-435	1024	58	years	year	NOUN
ftr-435	1024	59	thereafter	thereafter	ADP
ftr-435	1024	60	�	�	PROPN
ftr-435	1024	61	may	may	AUX
ftr-435	1024	62	not	not	PART
ftr-435	1024	63	exclude	exclude	VERB
ftr-435	1024	64	from	from	ADP
ftr-435	1024	65	gross	gross	ADJ
ftr-435	1024	66	income	income	NOUN
ftr-435	1024	67	any	any	PRON
ftr-435	1024	68	of	of	ADP
ftr-435	1024	69	the	the	DET
ftr-435	1024	70	gain	gain	NOUN
ftr-435	1024	71	recognized	recognize	VERB
ftr-435	1024	72	from	from	ADP
ftr-435	1024	73	the	the	DET
ftr-435	1024	74	deemed	deem	VERB
ftr-435	1024	75	sale	sale	NOUN
ftr-435	1024	76	.	.	PUNCT
ftr-435	1025	1	6	6	X
ftr-435	1025	2	.	.	X
ftr-435	1025	3	modified	modify	VERB
ftr-435	1025	4	carryover	carryover	NOUN
ftr-435	1025	5	basis	basis	NOUN
ftr-435	1025	6	at	at	ADP
ftr-435	1025	7	death	death	NOUN
ftr-435	1025	8	starting	start	VERB
ftr-435	1025	9	in	in	ADP
ftr-435	1025	10	2010	2010	NUM
ftr-435	1025	11	.	.	PUNCT
ftr-435	1026	1	the	the	DET
ftr-435	1026	2	2001	2001	NUM
ftr-435	1026	3	act	act	NOUN
ftr-435	1026	4	repealed	repeal	VERB
ftr-435	1026	5	the	the	DET
ftr-435	1026	6	estate	estate	NOUN
ftr-435	1026	7	tax	tax	NOUN
ftr-435	1026	8	as	as	ADP
ftr-435	1026	9	of	of	ADP
ftr-435	1026	10	1/1/10	1/1/10	NUM
ftr-435	1026	11	.	.	PUNCT
ftr-435	1027	1	in	in	ADP
ftr-435	1027	2	this	this	DET
ftr-435	1027	3	context	context	NOUN
ftr-435	1027	4	,	,	PUNCT
ftr-435	1027	5	congress	congress	PROPN
ftr-435	1027	6	also	also	ADV
ftr-435	1027	7	enacted	enact	VERB
ftr-435	1027	8	§	§	PROPN
ftr-435	1027	9	1022	1022	NUM
ftr-435	1027	10	,	,	PUNCT
ftr-435	1027	11	which	which	PRON
ftr-435	1027	12	will	will	AUX
ftr-435	1027	13	replace	replace	VERB
ftr-435	1027	14	§	§	PROPN
ftr-435	1027	15	1014	1014	NUM
ftr-435	1027	16	on	on	ADP
ftr-435	1027	17	1/1/10	1/1/10	NUM
ftr-435	1027	18	.	.	PUNCT
ftr-435	1028	1	section	section	NOUN
ftr-435	1028	2	1022(a	1022(a	NOUN
ftr-435	1028	3	)	)	PUNCT
ftr-435	1028	4	sets	set	VERB
ftr-435	1028	5	forth	forth	ADP
ftr-435	1028	6	a	a	DET
ftr-435	1028	7	�	�	PROPN
ftr-435	1028	8	general	general	ADJ
ftr-435	1028	9	rule	rule	NOUN
ftr-435	1028	10	�	�	PROPN
ftr-435	1028	11	under	under	ADP
ftr-435	1028	12	which	which	PRON
ftr-435	1028	13	the	the	DET
ftr-435	1028	14	basis	basis	NOUN
ftr-435	1028	15	of	of	ADP
ftr-435	1028	16	inherited	inherit	VERB
ftr-435	1028	17	property	property	NOUN
ftr-435	1028	18	would	would	AUX
ftr-435	1028	19	be	be	AUX
ftr-435	1028	20	the	the	DET
ftr-435	1028	21	lesser	less	ADJ
ftr-435	1028	22	of	of	ADP
ftr-435	1028	23	the	the	DET
ftr-435	1028	24	decedent	decedent	PROPN
ftr-435	1028	25	�	�	PROPN
ftr-435	1028	26	s	s	PART
ftr-435	1028	27	adjusted	adjusted	ADJ
ftr-435	1028	28	basis	basis	NOUN
ftr-435	1028	29	for	for	ADP
ftr-435	1028	30	the	the	DET
ftr-435	1028	31	property	property	NOUN
ftr-435	1028	32	or	or	CCONJ
ftr-435	1028	33	the	the	DET
ftr-435	1028	34	fair	fair	ADJ
ftr-435	1028	35	market	market	NOUN
ftr-435	1028	36	value	value	NOUN
ftr-435	1028	37	of	of	ADP
ftr-435	1028	38	the	the	DET
ftr-435	1028	39	property	property	NOUN
ftr-435	1028	40	on	on	ADP
ftr-435	1028	41	the	the	DET
ftr-435	1028	42	decedent	decedent	PROPN
ftr-435	1028	43	�	�	PROPN
ftr-435	1028	44	s	s	PART
ftr-435	1028	45	date	date	NOUN
ftr-435	1028	46	of	of	ADP
ftr-435	1028	47	death	death	NOUN
ftr-435	1028	48	.	.	PUNCT
ftr-435	1029	1	this	this	DET
ftr-435	1029	2	general	general	ADJ
ftr-435	1029	3	rule	rule	NOUN
ftr-435	1029	4	,	,	PUNCT
ftr-435	1029	5	however	however	ADV
ftr-435	1029	6	,	,	PUNCT
ftr-435	1029	7	is	be	AUX
ftr-435	1029	8	limited	limit	VERB
ftr-435	1029	9	by	by	ADP
ftr-435	1029	10	an	an	DET
ftr-435	1029	11	exception	exception	NOUN
ftr-435	1029	12	in	in	ADP
ftr-435	1029	13	§	§	PROPN
ftr-435	1029	14	1022(b)(1)(a	1022(b)(1)(a	NUM
ftr-435	1029	15	)	)	PUNCT
ftr-435	1029	16	that	that	PRON
ftr-435	1029	17	provides	provide	VERB
ftr-435	1029	18	an	an	DET
ftr-435	1029	19	aggregate	aggregate	ADJ
ftr-435	1029	20	basis	basis	NOUN
ftr-435	1029	21	increase	increase	NOUN
ftr-435	1029	22	of	of	ADP
ftr-435	1029	23	up	up	ADP
ftr-435	1029	24	to	to	PART
ftr-435	1029	25	$	$	SYM
ftr-435	1029	26	1,300,000	1,300,000	NUM
ftr-435	1029	27	for	for	ADP
ftr-435	1029	28	all	all	PRON
ftr-435	1029	29	of	of	ADP
ftr-435	1029	30	the	the	DET
ftr-435	1029	31	property	property	NOUN
ftr-435	1029	32	passing	passing	NOUN
ftr-435	1029	33	from	from	ADP
ftr-435	1029	34	the	the	DET
ftr-435	1029	35	decedent.12	decedent.12	NOUN
ftr-435	1029	36	the	the	DET
ftr-435	1029	37	resulting	result	VERB
ftr-435	1029	38	basis	basis	NOUN
ftr-435	1029	39	can	can	AUX
ftr-435	1029	40	not	not	PART
ftr-435	1029	41	exceed	exceed	VERB
ftr-435	1029	42	the	the	DET
ftr-435	1029	43	property	property	NOUN
ftr-435	1029	44	�	�	NOUN
ftr-435	1029	45	s	s	PART
ftr-435	1029	46	fair	fair	ADJ
ftr-435	1029	47	market	market	NOUN
ftr-435	1029	48	value	value	NOUN
ftr-435	1029	49	.	.	PUNCT
ftr-435	1030	1	section	section	NOUN
ftr-435	1030	2	1022(c	1022(c	NOUN
ftr-435	1030	3	)	)	PUNCT
ftr-435	1030	4	provides	provide	VERB
ftr-435	1030	5	a	a	DET
ftr-435	1030	6	special	special	ADJ
ftr-435	1030	7	rule	rule	NOUN
ftr-435	1030	8	providing	provide	VERB
ftr-435	1030	9	an	an	DET
ftr-435	1030	10	additional	additional	ADJ
ftr-435	1030	11	basis	basis	NOUN
ftr-435	1030	12	increase	increase	NOUN
ftr-435	1030	13	of	of	ADP
ftr-435	1030	14	up	up	ADP
ftr-435	1030	15	to	to	PART
ftr-435	1030	16	$	$	SYM
ftr-435	1030	17	3,000,000	3,000,000	NUM
ftr-435	1030	18	for	for	ADP
ftr-435	1030	19	property	property	NOUN
ftr-435	1030	20	inherited	inherit	VERB
ftr-435	1030	21	by	by	ADP
ftr-435	1030	22	a	a	DET
ftr-435	1030	23	surviving	surviving	NOUN
ftr-435	1030	24	spouse	spouse	NOUN
ftr-435	1030	25	of	of	ADP
ftr-435	1030	26	the	the	DET
ftr-435	1030	27	decedent	decedent	NOUN
ftr-435	1030	28	.	.	PUNCT
ftr-435	1031	1	this	this	DET
ftr-435	1031	2	greater	great	ADJ
ftr-435	1031	3	spousal	spousal	ADJ
ftr-435	1031	4	basis	basis	NOUN
ftr-435	1031	5	increase	increase	NOUN
ftr-435	1031	6	is	be	AUX
ftr-435	1031	7	not	not	PART
ftr-435	1031	8	available	available	ADJ
ftr-435	1031	9	for	for	ADP
ftr-435	1031	10	most	most	ADJ
ftr-435	1031	11	terminable	terminable	ADJ
ftr-435	1031	12	interests	interest	NOUN
ftr-435	1031	13	,	,	PUNCT
ftr-435	1031	14	although	although	SCONJ
ftr-435	1031	15	it	it	PRON
ftr-435	1031	16	is	be	AUX
ftr-435	1031	17	available	available	ADJ
ftr-435	1031	18	for	for	ADP
ftr-435	1031	19	property	property	NOUN
ftr-435	1031	20	passing	pass	VERB
ftr-435	1031	21	to	to	ADP
ftr-435	1031	22	certain	certain	ADJ
ftr-435	1031	23	types	type	NOUN
ftr-435	1031	24	of	of	ADP
ftr-435	1031	25	trusts	trust	NOUN
ftr-435	1031	26	for	for	ADP
ftr-435	1031	27	the	the	DET
ftr-435	1031	28	benefit	benefit	NOUN
ftr-435	1031	29	of	of	ADP
ftr-435	1031	30	a	a	DET
ftr-435	1031	31	surviving	surviving	NOUN
ftr-435	1031	32	spouse	spouse	NOUN
ftr-435	1031	33	.	.	PUNCT
ftr-435	1032	1	section	section	NOUN
ftr-435	1032	2	1022(d)(4	1022(d)(4	NUM
ftr-435	1032	3	)	)	PUNCT
ftr-435	1032	4	provides	provide	VERB
ftr-435	1032	5	that	that	SCONJ
ftr-435	1032	6	both	both	CCONJ
ftr-435	1032	7	the	the	DET
ftr-435	1032	8	$	$	SYM
ftr-435	1032	9	1,300,000	1,300,000	NUM
ftr-435	1032	10	and	and	CCONJ
ftr-435	1032	11	$	$	SYM
ftr-435	1032	12	3,000,000	3,000,000	NUM
ftr-435	1032	13	basis	basis	NOUN
ftr-435	1032	14	increase	increase	NOUN
ftr-435	1032	15	allowances	allowance	NOUN
ftr-435	1032	16	are	be	AUX
ftr-435	1032	17	subject	subject	ADJ
ftr-435	1032	18	to	to	ADP
ftr-435	1032	19	adjustment	adjustment	NOUN
ftr-435	1032	20	for	for	ADP
ftr-435	1032	21	inflation	inflation	NOUN
ftr-435	1032	22	beginning	begin	VERB
ftr-435	1032	23	in	in	ADP
ftr-435	1032	24	2011	2011	NUM
ftr-435	1032	25	,	,	PUNCT
ftr-435	1032	26	which	which	PRON
ftr-435	1032	27	is	be	AUX
ftr-435	1032	28	a	a	DET
ftr-435	1032	29	year	year	NOUN
ftr-435	1032	30	after	after	ADP
ftr-435	1032	31	the	the	DET
ftr-435	1032	32	changes	change	NOUN
ftr-435	1032	33	in	in	ADP
ftr-435	1032	34	the	the	DET
ftr-435	1032	35	2001	2001	NUM
ftr-435	1032	36	act	act	NOUN
ftr-435	1032	37	sunset	sunset	NOUN
ftr-435	1032	38	.	.	PUNCT
ftr-435	1033	1	�	�	PROPN
ftr-435	1034	1	if	if	SCONJ
ftr-435	1034	2	a	a	DET
ftr-435	1034	3	husband	husband	NOUN
ftr-435	1034	4	and	and	CCONJ
ftr-435	1034	5	wife	wife	NOUN
ftr-435	1034	6	own	own	VERB
ftr-435	1034	7	property	property	NOUN
ftr-435	1034	8	as	as	ADP
ftr-435	1034	9	joint	joint	ADJ
ftr-435	1034	10	tenants	tenant	NOUN
ftr-435	1034	11	,	,	PUNCT
ftr-435	1034	12	the	the	DET
ftr-435	1034	13	deceased	deceased	ADJ
ftr-435	1034	14	spouse	spouse	NOUN
ftr-435	1034	15	is	be	AUX
ftr-435	1034	16	treated	treat	VERB
ftr-435	1034	17	as	as	ADP
ftr-435	1034	18	owning	own	VERB
ftr-435	1034	19	fifty	fifty	NUM
ftr-435	1034	20	-	-	PUNCT
ftr-435	1034	21	percent	percent	NOUN
ftr-435	1034	22	of	of	ADP
ftr-435	1034	23	the	the	DET
ftr-435	1034	24	property	property	NOUN
ftr-435	1034	25	immediately	immediately	ADV
ftr-435	1034	26	before	before	ADP
ftr-435	1034	27	his	his	PRON
ftr-435	1034	28	or	or	CCONJ
ftr-435	1034	29	her	her	PRON
ftr-435	1034	30	death	death	NOUN
ftr-435	1034	31	.	.	PUNCT
ftr-435	1035	1	irc	irc	PROPN
ftr-435	1035	2	§	§	PROPN
ftr-435	1035	3	1022(d)(1)(b	1022(d)(1)(b	NUM
ftr-435	1035	4	)	)	PUNCT
ftr-435	1035	5	.	.	PUNCT
ftr-435	1036	1	in	in	ADP
ftr-435	1036	2	the	the	DET
ftr-435	1036	3	case	case	NOUN
ftr-435	1036	4	of	of	ADP
ftr-435	1036	5	other	other	ADJ
ftr-435	1036	6	joint	joint	ADJ
ftr-435	1036	7	tenancies	tenancy	NOUN
ftr-435	1036	8	,	,	PUNCT
ftr-435	1036	9	the	the	DET
ftr-435	1036	10	decedent	decedent	NOUN
ftr-435	1036	11	is	be	AUX
ftr-435	1036	12	treated	treat	VERB
ftr-435	1036	13	as	as	ADP
ftr-435	1036	14	owning	own	VERB
ftr-435	1036	15	a	a	DET
ftr-435	1036	16	percentage	percentage	NOUN
ftr-435	1036	17	of	of	ADP
ftr-435	1036	18	the	the	DET
ftr-435	1036	19	property	property	NOUN
ftr-435	1036	20	proportionate	proportionate	ADJ
ftr-435	1036	21	to	to	ADP
ftr-435	1036	22	the	the	DET
ftr-435	1036	23	consideration	consideration	NOUN
ftr-435	1036	24	provided	provide	VERB
ftr-435	1036	25	to	to	PART
ftr-435	1036	26	acquire	acquire	VERB
ftr-435	1036	27	and	and	CCONJ
ftr-435	1036	28	improve	improve	VERB
ftr-435	1036	29	the	the	DET
ftr-435	1036	30	property	property	NOUN
ftr-435	1036	31	.	.	PUNCT
ftr-435	1037	1	if	if	SCONJ
ftr-435	1037	2	a	a	DET
ftr-435	1037	3	husband	husband	NOUN
ftr-435	1037	4	and	and	CCONJ
ftr-435	1037	5	wife	wife	NOUN
ftr-435	1037	6	own	own	VERB
ftr-435	1037	7	property	property	NOUN
ftr-435	1037	8	as	as	ADP
ftr-435	1037	9	community	community	NOUN
ftr-435	1037	10	property	property	NOUN
ftr-435	1037	11	,	,	PUNCT
ftr-435	1037	12	the	the	DET
ftr-435	1037	13	deceased	deceased	ADJ
ftr-435	1037	14	spouse	spouse	NOUN
ftr-435	1037	15	is	be	AUX
ftr-435	1037	16	treated	treat	VERB
ftr-435	1037	17	as	as	ADP
ftr-435	1037	18	owning	own	VERB
ftr-435	1037	19	all	all	PRON
ftr-435	1037	20	of	of	ADP
ftr-435	1037	21	the	the	DET
ftr-435	1037	22	property	property	NOUN
ftr-435	1037	23	.	.	PUNCT
ftr-435	1038	1	irc	irc	PROPN
ftr-435	1038	2	§	§	PROPN
ftr-435	1038	3	1022(d)(1)(c	1022(d)(1)(c	NUM
ftr-435	1038	4	)	)	PUNCT
ftr-435	1038	5	.	.	PUNCT
ftr-435	1039	1	this	this	DET
ftr-435	1039	2	special	special	ADJ
ftr-435	1039	3	rule	rule	NOUN
ftr-435	1039	4	is	be	AUX
ftr-435	1039	5	analogous	analogous	ADJ
ftr-435	1039	6	to	to	ADP
ftr-435	1039	7	§	§	PROPN
ftr-435	1039	8	1014(b)(6	1014(b)(6	NUM
ftr-435	1039	9	)	)	PUNCT
ftr-435	1039	10	and	and	CCONJ
ftr-435	1039	11	permits	permit	VERB
ftr-435	1039	12	the	the	DET
ftr-435	1039	13	basis	basis	NOUN
ftr-435	1039	14	increase	increase	NOUN
ftr-435	1039	15	to	to	PART
ftr-435	1039	16	apply	apply	VERB
ftr-435	1039	17	to	to	ADP
ftr-435	1039	18	the	the	DET
ftr-435	1039	19	entire	entire	ADJ
ftr-435	1039	20	property	property	NOUN
ftr-435	1039	21	rather	rather	ADV
ftr-435	1039	22	than	than	ADP
ftr-435	1039	23	only	only	ADV
ftr-435	1039	24	to	to	ADP
ftr-435	1039	25	one	one	NUM
ftr-435	1039	26	-	-	PUNCT
ftr-435	1039	27	half	half	NOUN
ftr-435	1039	28	of	of	ADP
ftr-435	1039	29	the	the	DET
ftr-435	1039	30	surviving	surviving	NOUN
ftr-435	1039	31	spouse	spouse	NOUN
ftr-435	1039	32	�	�	PROPN
ftr-435	1039	33	s	s	PART
ftr-435	1039	34	interest	interest	NOUN
ftr-435	1039	35	as	as	SCONJ
ftr-435	1039	36	is	be	AUX
ftr-435	1039	37	the	the	DET
ftr-435	1039	38	case	case	NOUN
ftr-435	1039	39	in	in	ADP
ftr-435	1039	40	common	common	ADJ
ftr-435	1039	41	law	law	NOUN
ftr-435	1039	42	states	state	NOUN
ftr-435	1039	43	.	.	PUNCT
ftr-435	1040	1	672	672	NUM
ftr-435	1040	2	florida	florida	PROPN
ftr-435	1040	3	tax	tax	NOUN
ftr-435	1040	4	review	review	NOUN
ftr-435	1040	5	[	[	X
ftr-435	1040	6	vol.5	vol.5	ADV
ftr-435	1040	7	:	:	PUNCT
ftr-435	1040	8	si	si	PROPN
ftr-435	1040	9	�	�	PROPN
ftr-435	1040	10	the	the	DET
ftr-435	1040	11	basic	basic	ADJ
ftr-435	1040	12	$	$	SYM
ftr-435	1040	13	1,300,000	1,300,000	NUM
ftr-435	1040	14	basis	basis	NOUN
ftr-435	1040	15	increase	increase	NOUN
ftr-435	1040	16	and	and	CCONJ
ftr-435	1040	17	the	the	DET
ftr-435	1040	18	special	special	ADJ
ftr-435	1040	19	$	$	SYM
ftr-435	1040	20	3,000,000	3,000,000	NUM
ftr-435	1040	21	spousal	spousal	NOUN
ftr-435	1040	22	basis	basis	NOUN
ftr-435	1040	23	increase	increase	NOUN
ftr-435	1040	24	can	can	AUX
ftr-435	1040	25	be	be	AUX
ftr-435	1040	26	pyramided	pyramid	VERB
ftr-435	1040	27	.	.	PUNCT
ftr-435	1041	1	a	a	DET
ftr-435	1041	2	surviving	surviving	NOUN
ftr-435	1041	3	spouse	spouse	NOUN
ftr-435	1041	4	who	who	PRON
ftr-435	1041	5	is	be	AUX
ftr-435	1041	6	the	the	DET
ftr-435	1041	7	sole	sole	ADJ
ftr-435	1041	8	heir	heir	NOUN
ftr-435	1041	9	or	or	CCONJ
ftr-435	1041	10	legatee	legatee	NOUN
ftr-435	1041	11	of	of	ADP
ftr-435	1041	12	the	the	DET
ftr-435	1041	13	decedent	decedent	NOUN
ftr-435	1041	14	thus	thus	ADV
ftr-435	1041	15	can	can	AUX
ftr-435	1041	16	obtain	obtain	VERB
ftr-435	1041	17	an	an	DET
ftr-435	1041	18	aggregate	aggregate	ADJ
ftr-435	1041	19	basis	basis	NOUN
ftr-435	1041	20	increase	increase	NOUN
ftr-435	1041	21	of	of	ADP
ftr-435	1041	22	$	$	SYM
ftr-435	1041	23	4,300,000	4,300,000	NUM
ftr-435	1041	24	.	.	PUNCT
ftr-435	1042	1	see	see	VERB
ftr-435	1042	2	irc	irc	PROPN
ftr-435	1042	3	§	§	PROPN
ftr-435	1042	4	1022(c)(1	1022(c)(1	NOUN
ftr-435	1042	5	)	)	PUNCT
ftr-435	1042	6	.	.	PUNCT
ftr-435	1043	1	alternatively	alternatively	ADV
ftr-435	1043	2	,	,	PUNCT
ftr-435	1043	3	another	another	DET
ftr-435	1043	4	heir	heir	NOUN
ftr-435	1043	5	can	can	AUX
ftr-435	1043	6	obtain	obtain	VERB
ftr-435	1043	7	a	a	DET
ftr-435	1043	8	basis	basis	NOUN
ftr-435	1043	9	increase	increase	NOUN
ftr-435	1043	10	of	of	ADP
ftr-435	1043	11	$	$	SYM
ftr-435	1043	12	1,300,000	1,300,000	NUM
ftr-435	1043	13	while	while	SCONJ
ftr-435	1043	14	the	the	DET
ftr-435	1043	15	spouse	spouse	NOUN
ftr-435	1043	16	obtains	obtain	VERB
ftr-435	1043	17	a	a	DET
ftr-435	1043	18	basis	basis	NOUN
ftr-435	1043	19	increase	increase	NOUN
ftr-435	1043	20	of	of	ADP
ftr-435	1043	21	up	up	ADP
ftr-435	1043	22	to	to	PART
ftr-435	1043	23	$	$	SYM
ftr-435	1043	24	3,000,000	3,000,000	NUM
ftr-435	1043	25	.	.	PUNCT
ftr-435	1043	26	�	�	PROPN
ftr-435	1044	1	if	if	SCONJ
ftr-435	1044	2	the	the	DET
ftr-435	1044	3	aggregate	aggregate	ADJ
ftr-435	1044	4	appreciation	appreciation	NOUN
ftr-435	1044	5	in	in	ADP
ftr-435	1044	6	all	all	PRON
ftr-435	1044	7	of	of	ADP
ftr-435	1044	8	a	a	DET
ftr-435	1044	9	decedent	decedent	ADJ
ftr-435	1044	10	�	�	NOUN
ftr-435	1044	11	s	s	PART
ftr-435	1044	12	assets	asset	NOUN
ftr-435	1044	13	does	do	AUX
ftr-435	1044	14	not	not	PART
ftr-435	1044	15	exceed	exceed	VERB
ftr-435	1044	16	the	the	DET
ftr-435	1044	17	applicable	applicable	ADJ
ftr-435	1044	18	limit	limit	NOUN
ftr-435	1044	19	,	,	PUNCT
ftr-435	1044	20	then	then	ADV
ftr-435	1044	21	no	no	DET
ftr-435	1044	22	problem	problem	NOUN
ftr-435	1044	23	of	of	ADP
ftr-435	1044	24	apportioning	apportion	VERB
ftr-435	1044	25	the	the	DET
ftr-435	1044	26	basis	basis	NOUN
ftr-435	1044	27	increase	increase	NOUN
ftr-435	1044	28	among	among	ADP
ftr-435	1044	29	assets	asset	NOUN
ftr-435	1044	30	arises	arise	VERB
ftr-435	1044	31	.	.	PUNCT
ftr-435	1045	1	but	but	CCONJ
ftr-435	1045	2	if	if	SCONJ
ftr-435	1045	3	the	the	DET
ftr-435	1045	4	aggregate	aggregate	ADJ
ftr-435	1045	5	appreciation	appreciation	NOUN
ftr-435	1045	6	in	in	ADP
ftr-435	1045	7	the	the	DET
ftr-435	1045	8	decedent	decedent	PROPN
ftr-435	1045	9	�	�	PROPN
ftr-435	1045	10	s	s	PART
ftr-435	1045	11	assets	asset	NOUN
ftr-435	1045	12	exceeds	exceed	VERB
ftr-435	1045	13	the	the	DET
ftr-435	1045	14	applicable	applicable	ADJ
ftr-435	1045	15	limit	limit	NOUN
ftr-435	1045	16	,	,	PUNCT
ftr-435	1045	17	then	then	ADV
ftr-435	1045	18	the	the	DET
ftr-435	1045	19	basis	basis	NOUN
ftr-435	1045	20	increase	increase	NOUN
ftr-435	1045	21	must	must	AUX
ftr-435	1045	22	be	be	AUX
ftr-435	1045	23	apportioned	apportion	VERB
ftr-435	1045	24	.	.	PUNCT
ftr-435	1046	1	section	section	NOUN
ftr-435	1046	2	1022(c	1022(c	NOUN
ftr-435	1046	3	)	)	PUNCT
ftr-435	1046	4	provides	provide	VERB
ftr-435	1046	5	that	that	SCONJ
ftr-435	1046	6	the	the	DET
ftr-435	1046	7	decedent	decedent	PROPN
ftr-435	1046	8	�	�	PROPN
ftr-435	1046	9	s	s	PART
ftr-435	1046	10	executor	executor	NOUN
ftr-435	1046	11	shall	shall	AUX
ftr-435	1046	12	allocate	allocate	VERB
ftr-435	1046	13	the	the	DET
ftr-435	1046	14	basis	basis	NOUN
ftr-435	1046	15	increase	increase	NOUN
ftr-435	1046	16	,	,	PUNCT
ftr-435	1046	17	but	but	CCONJ
ftr-435	1046	18	provides	provide	VERB
ftr-435	1046	19	no	no	DET
ftr-435	1046	20	rules	rule	NOUN
ftr-435	1046	21	for	for	ADP
ftr-435	1046	22	how	how	SCONJ
ftr-435	1046	23	to	to	PART
ftr-435	1046	24	allocate	allocate	VERB
ftr-435	1046	25	it	it	PRON
ftr-435	1046	26	.	.	PUNCT
ftr-435	1047	1	�	�	PROPN
ftr-435	1047	2	section	section	PROPN
ftr-435	1047	3	1022(d)(1)(c	1022(d)(1)(c	NUM
ftr-435	1047	4	)	)	PUNCT
ftr-435	1047	5	denies	deny	VERB
ftr-435	1047	6	the	the	DET
ftr-435	1047	7	basis	basis	NOUN
ftr-435	1047	8	increase	increase	NOUN
ftr-435	1047	9	with	with	ADP
ftr-435	1047	10	respect	respect	NOUN
ftr-435	1047	11	to	to	ADP
ftr-435	1047	12	any	any	DET
ftr-435	1047	13	property	property	NOUN
ftr-435	1047	14	received	receive	VERB
ftr-435	1047	15	by	by	ADP
ftr-435	1047	16	the	the	DET
ftr-435	1047	17	decedent	decedent	NOUN
ftr-435	1047	18	by	by	ADP
ftr-435	1047	19	gift	gift	NOUN
ftr-435	1047	20	,	,	PUNCT
ftr-435	1047	21	except	except	SCONJ
ftr-435	1047	22	from	from	ADP
ftr-435	1047	23	the	the	DET
ftr-435	1047	24	decedent	decedent	PROPN
ftr-435	1047	25	�	�	PROPN
ftr-435	1047	26	s	s	PART
ftr-435	1047	27	spouse	spouse	NOUN
ftr-435	1047	28	,	,	PUNCT
ftr-435	1047	29	within	within	ADP
ftr-435	1047	30	three	three	NUM
ftr-435	1047	31	years	year	NOUN
ftr-435	1047	32	prior	prior	ADV
ftr-435	1047	33	to	to	ADP
ftr-435	1047	34	death	death	NOUN
ftr-435	1047	35	.	.	PUNCT
ftr-435	1048	1	(	(	PUNCT
ftr-435	1048	2	section	section	NOUN
ftr-435	1048	3	1014(e	1014(e	PROPN
ftr-435	1048	4	)	)	PUNCT
ftr-435	1048	5	currently	currently	ADV
ftr-435	1048	6	provides	provide	VERB
ftr-435	1048	7	an	an	DET
ftr-435	1048	8	analogous	analogous	ADJ
ftr-435	1048	9	rule	rule	NOUN
ftr-435	1048	10	if	if	SCONJ
ftr-435	1048	11	a	a	DET
ftr-435	1048	12	decedent	decedent	NOUN
ftr-435	1048	13	acquires	acquire	VERB
ftr-435	1048	14	property	property	NOUN
ftr-435	1048	15	by	by	ADP
ftr-435	1048	16	gift	gift	NOUN
ftr-435	1048	17	within	within	ADP
ftr-435	1048	18	one	one	NUM
ftr-435	1048	19	year	year	NOUN
ftr-435	1048	20	of	of	ADP
ftr-435	1048	21	death	death	NOUN
ftr-435	1048	22	.	.	PUNCT
ftr-435	1048	23	)	)	PUNCT
ftr-435	1049	1	7	7	X
ftr-435	1049	2	.	.	X
ftr-435	1049	3	dad	dad	PROPN
ftr-435	1049	4	,	,	PUNCT
ftr-435	1049	5	the	the	DET
ftr-435	1049	6	accommodation	accommodation	NOUN
ftr-435	1049	7	pledgor	pledgor	NOUN
ftr-435	1049	8	,	,	PUNCT
ftr-435	1049	9	escapes	escape	VERB
ftr-435	1049	10	tax	tax	NOUN
ftr-435	1049	11	on	on	ADP
ftr-435	1049	12	the	the	DET
ftr-435	1049	13	foreclosure	foreclosure	NOUN
ftr-435	1049	14	,	,	PUNCT
ftr-435	1049	15	but	but	CCONJ
ftr-435	1049	16	what	what	PRON
ftr-435	1049	17	about	about	ADP
ftr-435	1049	18	sonny	sonny	PROPN
ftr-435	1049	19	boy	boy	PROPN
ftr-435	1049	20	?	?	PUNCT
ftr-435	1049	21	friedland	friedland	PROPN
ftr-435	1050	1	v.	v.	PROPN
ftr-435	1050	2	commissioner	commissioner	PROPN
ftr-435	1050	3	,	,	PUNCT
ftr-435	1050	4	t.c	t.c	PROPN
ftr-435	1050	5	.	.	PROPN
ftr-435	1050	6	memo	memo	NOUN
ftr-435	1050	7	.	.	PUNCT
ftr-435	1051	1	2001	2001	NUM
ftr-435	1051	2	-	-	SYM
ftr-435	1051	3	236	236	NUM
ftr-435	1051	4	(	(	PUNCT
ftr-435	1051	5	9/10/01	9/10/01	NUM
ftr-435	1051	6	)	)	PUNCT
ftr-435	1051	7	.	.	PUNCT
ftr-435	1052	1	the	the	DET
ftr-435	1052	2	taxpayer	taxpayer	NOUN
ftr-435	1052	3	pledged	pledge	VERB
ftr-435	1052	4	to	to	ADP
ftr-435	1052	5	a	a	DET
ftr-435	1052	6	bank	bank	NOUN
ftr-435	1052	7	appreciated	appreciate	VERB
ftr-435	1052	8	stock	stock	NOUN
ftr-435	1052	9	in	in	ADP
ftr-435	1052	10	a	a	DET
ftr-435	1052	11	closely	closely	ADV
ftr-435	1052	12	held	hold	VERB
ftr-435	1052	13	corporation	corporation	NOUN
ftr-435	1052	14	to	to	PART
ftr-435	1052	15	secure	secure	VERB
ftr-435	1052	16	an	an	DET
ftr-435	1052	17	indebtedness	indebtedness	NOUN
ftr-435	1052	18	of	of	ADP
ftr-435	1052	19	his	his	PRON
ftr-435	1052	20	adult	adult	NOUN
ftr-435	1052	21	son	son	NOUN
ftr-435	1052	22	to	to	ADP
ftr-435	1052	23	the	the	DET
ftr-435	1052	24	bank	bank	NOUN
ftr-435	1052	25	.	.	PUNCT
ftr-435	1053	1	when	when	SCONJ
ftr-435	1053	2	the	the	DET
ftr-435	1053	3	son	son	NOUN
ftr-435	1053	4	defaulted	default	VERB
ftr-435	1053	5	on	on	ADP
ftr-435	1053	6	the	the	DET
ftr-435	1053	7	loan	loan	NOUN
ftr-435	1053	8	,	,	PUNCT
ftr-435	1053	9	the	the	DET
ftr-435	1053	10	taxpayer	taxpayer	PROPN
ftr-435	1053	11	�	�	PROPN
ftr-435	1053	12	s	s	PART
ftr-435	1053	13	stock	stock	NOUN
ftr-435	1053	14	was	be	AUX
ftr-435	1053	15	transferred	transfer	VERB
ftr-435	1053	16	to	to	ADP
ftr-435	1053	17	the	the	DET
ftr-435	1053	18	bank	bank	NOUN
ftr-435	1053	19	.	.	PUNCT
ftr-435	1054	1	judge	judge	PROPN
ftr-435	1054	2	vasquez	vasquez	PROPN
ftr-435	1054	3	held	hold	VERB
ftr-435	1054	4	that	that	SCONJ
ftr-435	1054	5	the	the	DET
ftr-435	1054	6	taxpayer	taxpayer	NOUN
ftr-435	1054	7	had	have	VERB
ftr-435	1054	8	no	no	DET
ftr-435	1054	9	amount	amount	NOUN
ftr-435	1054	10	realized	realize	VERB
ftr-435	1054	11	on	on	ADP
ftr-435	1054	12	the	the	DET
ftr-435	1054	13	transfer	transfer	NOUN
ftr-435	1054	14	and	and	CCONJ
ftr-435	1054	15	thus	thus	ADV
ftr-435	1054	16	recognized	recognize	VERB
ftr-435	1054	17	no	no	DET
ftr-435	1054	18	gain	gain	NOUN
ftr-435	1054	19	.	.	PUNCT
ftr-435	1055	1	reg	reg	NOUN
ftr-435	1055	2	.	.	PUNCT
ftr-435	1056	1	§	§	PROPN
ftr-435	1056	2	1.1001	1.1001	NUM
ftr-435	1056	3	-	-	PUNCT
ftr-435	1056	4	2(a)(1	2(a)(1	NUM
ftr-435	1056	5	)	)	PUNCT
ftr-435	1056	6	treats	treat	NOUN
ftr-435	1056	7	as	as	ADP
ftr-435	1056	8	an	an	DET
ftr-435	1056	9	amount	amount	NOUN
ftr-435	1056	10	realized	realize	VERB
ftr-435	1056	11	only	only	ADV
ftr-435	1056	12	the	the	DET
ftr-435	1056	13	amount	amount	NOUN
ftr-435	1056	14	of	of	ADP
ftr-435	1056	15	the	the	DET
ftr-435	1056	16	taxpayer	taxpayer	NOUN
ftr-435	1056	17	�	�	PROPN
ftr-435	1056	18	s	s	PART
ftr-435	1056	19	own	own	ADJ
ftr-435	1056	20	indebtedness	indebtedness	NOUN
ftr-435	1056	21	that	that	PRON
ftr-435	1056	22	is	be	AUX
ftr-435	1056	23	discharged	discharge	VERB
ftr-435	1056	24	by	by	ADP
ftr-435	1056	25	the	the	DET
ftr-435	1056	26	transfer	transfer	NOUN
ftr-435	1056	27	of	of	ADP
ftr-435	1056	28	property	property	NOUN
ftr-435	1056	29	�	�	PROPN
ftr-435	1056	30	not	not	PART
ftr-435	1056	31	the	the	DET
ftr-435	1056	32	amount	amount	NOUN
ftr-435	1056	33	of	of	ADP
ftr-435	1056	34	indebtedness	indebtedness	NOUN
ftr-435	1056	35	of	of	ADP
ftr-435	1056	36	a	a	DET
ftr-435	1056	37	third	third	ADJ
ftr-435	1056	38	party	party	NOUN
ftr-435	1056	39	�	�	PROPN
ftr-435	1056	40	citing	cite	VERB
ftr-435	1056	41	landreth	landreth	PROPN
ftr-435	1056	42	v.	v.	PROPN
ftr-435	1056	43	commissioner	commissioner	NOUN
ftr-435	1056	44	,	,	PUNCT
ftr-435	1056	45	50	50	NUM
ftr-435	1056	46	t.c	t.c	NOUN
ftr-435	1056	47	.	.	PROPN
ftr-435	1056	48	803	803	NUM
ftr-435	1056	49	(	(	PUNCT
ftr-435	1056	50	1968	1968	NUM
ftr-435	1056	51	)	)	PUNCT
ftr-435	1057	1	[	[	X
ftr-435	1057	2	guarantor	guarantor	NOUN
ftr-435	1057	3	does	do	AUX
ftr-435	1057	4	not	not	PART
ftr-435	1057	5	realized	realize	VERB
ftr-435	1057	6	cod	cod	NOUN
ftr-435	1057	7	income	income	NOUN
ftr-435	1057	8	when	when	SCONJ
ftr-435	1057	9	debtor	debtor	NOUN
ftr-435	1057	10	is	be	AUX
ftr-435	1057	11	discharged	discharge	VERB
ftr-435	1057	12	from	from	ADP
ftr-435	1057	13	a	a	DET
ftr-435	1057	14	debt	debt	NOUN
ftr-435	1057	15	]	]	PUNCT
ftr-435	1057	16	.	.	PUNCT
ftr-435	1058	1	b.	b.	PROPN
ftr-435	1058	2	interest	interest	PROPN
ftr-435	1058	3	1	1	NUM
ftr-435	1058	4	.	.	PUNCT
ftr-435	1059	1	a	a	DET
ftr-435	1059	2	tough	tough	ADJ
ftr-435	1059	3	-	-	PUNCT
ftr-435	1059	4	nosed	nosed	ADJ
ftr-435	1059	5	step	step	NOUN
ftr-435	1059	6	transaction	transaction	NOUN
ftr-435	1059	7	approach	approach	NOUN
ftr-435	1059	8	in	in	ADP
ftr-435	1059	9	the	the	DET
ftr-435	1059	10	d.c	d.c	PROPN
ftr-435	1059	11	.	.	PROPN
ftr-435	1059	12	circuit	circuit	PROPN
ftr-435	1059	13	.	.	PUNCT
ftr-435	1060	1	del	del	PROPN
ftr-435	1060	2	commercial	commercial	ADJ
ftr-435	1060	3	properties	property	NOUN
ftr-435	1060	4	,	,	PUNCT
ftr-435	1060	5	inc	inc	PROPN
ftr-435	1060	6	.	.	PROPN
ftr-435	1061	1	v.	v.	PROPN
ftr-435	1061	2	commissioner	commissioner	PROPN
ftr-435	1061	3	,	,	PUNCT
ftr-435	1061	4	251	251	NUM
ftr-435	1061	5	f.3d	f.3d	NUM
ftr-435	1061	6	210	210	NUM
ftr-435	1061	7	,	,	PUNCT
ftr-435	1061	8	2001	2001	NUM
ftr-435	1061	9	-	-	SYM
ftr-435	1061	10	2	2	NUM
ftr-435	1061	11	u.s.t.c	u.s.t.c	PROPN
ftr-435	1061	12	.	.	PROPN
ftr-435	1062	1	¶	¶	PROPN
ftr-435	1062	2	50,474	50,474	NUM
ftr-435	1062	3	,	,	PUNCT
ftr-435	1062	4	87	87	NUM
ftr-435	1062	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1062	6	2451	2451	NUM
ftr-435	1062	7	(	(	PUNCT
ftr-435	1062	8	d.c	d.c	PROPN
ftr-435	1062	9	.	.	PROPN
ftr-435	1062	10	cir	cir	PROPN
ftr-435	1062	11	.	.	PUNCT
ftr-435	1063	1	6/8/01	6/8/01	NUM
ftr-435	1063	2	)	)	PUNCT
ftr-435	1063	3	,	,	PUNCT
ftr-435	1063	4	cert	cert	PROPN
ftr-435	1063	5	.	.	PUNCT
ftr-435	1064	1	denied	deny	VERB
ftr-435	1064	2	,	,	PUNCT
ftr-435	1064	3	122	122	NUM
ftr-435	1064	4	s.	s.	PROPN
ftr-435	1064	5	ct	ct	PROPN
ftr-435	1064	6	.	.	PROPN
ftr-435	1065	1	903	903	NUM
ftr-435	1065	2	(	(	PUNCT
ftr-435	1065	3	1/14/02	1/14/02	NUM
ftr-435	1065	4	)	)	PUNCT
ftr-435	1065	5	.	.	PUNCT
ftr-435	1066	1	the	the	DET
ftr-435	1066	2	taxpayer	taxpayer	NOUN
ftr-435	1066	3	structured	structure	VERB
ftr-435	1066	4	a	a	DET
ftr-435	1066	5	loan	loan	NOUN
ftr-435	1066	6	transaction	transaction	NOUN
ftr-435	1066	7	from	from	ADP
ftr-435	1066	8	one	one	NUM
ftr-435	1066	9	of	of	ADP
ftr-435	1066	10	its	its	PRON
ftr-435	1066	11	subsidiaries	subsidiary	NOUN
ftr-435	1066	12	as	as	ADP
ftr-435	1066	13	a	a	DET
ftr-435	1066	14	back	back	NOUN
ftr-435	1066	15	-	-	PUNCT
ftr-435	1066	16	to	to	ADP
ftr-435	1066	17	-	-	PUNCT
ftr-435	1066	18	back	back	NOUN
ftr-435	1066	19	loan	loan	NOUN
ftr-435	1066	20	from	from	ADP
ftr-435	1066	21	a	a	DET
ftr-435	1066	22	canadian	canadian	ADJ
ftr-435	1066	23	affiliate	affiliate	NOUN
ftr-435	1066	24	to	to	ADP
ftr-435	1066	25	a	a	DET
ftr-435	1066	26	dutch	dutch	ADJ
ftr-435	1066	27	affiliate	affiliate	NOUN
ftr-435	1066	28	to	to	ADP
ftr-435	1066	29	itself	itself	PRON
ftr-435	1066	30	,	,	PUNCT
ftr-435	1066	31	for	for	ADP
ftr-435	1066	32	the	the	DET
ftr-435	1066	33	purpose	purpose	NOUN
ftr-435	1066	34	of	of	ADP
ftr-435	1066	35	bringing	bring	VERB
ftr-435	1066	36	the	the	DET
ftr-435	1066	37	loan	loan	NOUN
ftr-435	1066	38	under	under	ADP
ftr-435	1066	39	the	the	DET
ftr-435	1066	40	u.s.-netherlands	u.s.-netherland	NOUN
ftr-435	1066	41	treaty	treaty	NOUN
ftr-435	1066	42	,	,	PUNCT
ftr-435	1066	43	which	which	PRON
ftr-435	1066	44	exempted	exempt	VERB
ftr-435	1066	45	the	the	DET
ftr-435	1066	46	interest	interest	NOUN
ftr-435	1066	47	,	,	PUNCT
ftr-435	1066	48	rather	rather	ADV
ftr-435	1066	49	than	than	ADP
ftr-435	1066	50	the	the	DET
ftr-435	1066	51	canadian	canadian	ADJ
ftr-435	1066	52	treaty	treaty	NOUN
ftr-435	1066	53	,	,	PUNCT
ftr-435	1066	54	which	which	PRON
ftr-435	1066	55	did	do	VERB
ftr-435	1066	56	not	not	PART
ftr-435	1066	57	.	.	PUNCT
ftr-435	1067	1	the	the	DET
ftr-435	1067	2	eighth	eighth	ADJ
ftr-435	1067	3	circuit	circuit	NOUN
ftr-435	1067	4	upheld	uphold	VERB
ftr-435	1067	5	the	the	DET
ftr-435	1067	6	tax	tax	NOUN
ftr-435	1067	7	court	court	NOUN
ftr-435	1067	8	�	�	PROPN
ftr-435	1067	9	s	s	PART
ftr-435	1067	10	decision	decision	NOUN
ftr-435	1067	11	that	that	SCONJ
ftr-435	1067	12	the	the	DET
ftr-435	1067	13	back	back	NOUN
ftr-435	1067	14	-	-	PUNCT
ftr-435	1067	15	to	to	ADP
ftr-435	1067	16	-	-	PUNCT
ftr-435	1067	17	back	back	ADP
ftr-435	1067	18	structure	structure	NOUN
ftr-435	1067	19	had	have	AUX
ftr-435	1067	20	no	no	DET
ftr-435	1067	21	business	business	NOUN
ftr-435	1067	22	purpose	purpose	NOUN
ftr-435	1067	23	and	and	CCONJ
ftr-435	1067	24	should	should	AUX
ftr-435	1067	25	not	not	PART
ftr-435	1067	26	be	be	AUX
ftr-435	1067	27	respected	respect	VERB
ftr-435	1067	28	;	;	PUNCT
ftr-435	1067	29	the	the	DET
ftr-435	1067	30	dutch	dutch	ADJ
ftr-435	1067	31	affiliate	affiliate	NOUN
ftr-435	1067	32	was	be	AUX
ftr-435	1067	33	2002	2002	NUM
ftr-435	1067	34	]	]	PUNCT
ftr-435	1067	35	recent	recent	ADJ
ftr-435	1067	36	developments	development	NOUN
ftr-435	1067	37	in	in	ADP
ftr-435	1067	38	federal	federal	ADJ
ftr-435	1067	39	income	income	NOUN
ftr-435	1067	40	taxation	taxation	NOUN
ftr-435	1067	41	673	673	NUM
ftr-435	1067	42	merely	merely	ADV
ftr-435	1067	43	a	a	DET
ftr-435	1067	44	conduit	conduit	NOUN
ftr-435	1067	45	for	for	ADP
ftr-435	1067	46	the	the	DET
ftr-435	1067	47	loan	loan	NOUN
ftr-435	1067	48	from	from	ADP
ftr-435	1067	49	the	the	DET
ftr-435	1067	50	canadian	canadian	ADJ
ftr-435	1067	51	affiliate	affiliate	NOUN
ftr-435	1067	52	.	.	PUNCT
ftr-435	1068	1	the	the	DET
ftr-435	1068	2	court	court	NOUN
ftr-435	1068	3	interpreted	interpret	VERB
ftr-435	1068	4	minnesota	minnesota	PROPN
ftr-435	1068	5	tea	tea	PROPN
ftr-435	1068	6	co.	co.	PROPN
ftr-435	1069	1	v.	v.	ADP
ftr-435	1069	2	helvering	helvering	PROPN
ftr-435	1069	3	,	,	PUNCT
ftr-435	1069	4	302	302	NUM
ftr-435	1069	5	u.s	u.s	PROPN
ftr-435	1069	6	.	.	PROPN
ftr-435	1069	7	609	609	NUM
ftr-435	1069	8	(	(	PUNCT
ftr-435	1069	9	1938	1938	NUM
ftr-435	1069	10	)	)	PUNCT
ftr-435	1069	11	to	to	PART
ftr-435	1069	12	stand	stand	VERB
ftr-435	1069	13	for	for	ADP
ftr-435	1069	14	the	the	DET
ftr-435	1069	15	proposition	proposition	NOUN
ftr-435	1069	16	that	that	PRON
ftr-435	1069	17	�	�	VERB
ftr-435	1069	18	a	a	DET
ftr-435	1069	19	particular	particular	ADJ
ftr-435	1069	20	step	step	NOUN
ftr-435	1069	21	in	in	ADP
ftr-435	1069	22	a	a	DET
ftr-435	1069	23	transaction	transaction	NOUN
ftr-435	1069	24	is	be	AUX
ftr-435	1069	25	disregarded	disregard	VERB
ftr-435	1069	26	for	for	ADP
ftr-435	1069	27	tax	tax	NOUN
ftr-435	1069	28	purposes	purpose	NOUN
ftr-435	1069	29	if	if	SCONJ
ftr-435	1069	30	the	the	DET
ftr-435	1069	31	taxpayer	taxpayer	NOUN
ftr-435	1069	32	could	could	AUX
ftr-435	1069	33	have	have	AUX
ftr-435	1069	34	achieved	achieve	VERB
ftr-435	1069	35	its	its	PRON
ftr-435	1069	36	objective	objective	NOUN
ftr-435	1069	37	more	more	ADV
ftr-435	1069	38	directly	directly	ADV
ftr-435	1069	39	,	,	PUNCT
ftr-435	1069	40	but	but	CCONJ
ftr-435	1069	41	instead	instead	ADV
ftr-435	1069	42	included	include	VERB
ftr-435	1069	43	the	the	DET
ftr-435	1069	44	step	step	NOUN
ftr-435	1069	45	for	for	ADP
ftr-435	1069	46	no	no	DET
ftr-435	1069	47	other	other	ADJ
ftr-435	1069	48	purpose	purpose	NOUN
ftr-435	1069	49	than	than	SCONJ
ftr-435	1069	50	to	to	PART
ftr-435	1069	51	avoid	avoid	VERB
ftr-435	1069	52	u.s	u.s	PROPN
ftr-435	1069	53	.	.	PROPN
ftr-435	1069	54	taxes	taxis	NOUN
ftr-435	1069	55	.	.	PUNCT
ftr-435	1070	1	�	�	PROPN
ftr-435	1070	2	c.	c.	PROPN
ftr-435	1070	3	section	section	PROPN
ftr-435	1070	4	1031	1031	NUM
ftr-435	1070	5	1	1	NUM
ftr-435	1070	6	.	.	PUNCT
ftr-435	1071	1	reverse	reverse	VERB
ftr-435	1071	2	exchanges	exchange	NOUN
ftr-435	1071	3	a.	a.	NOUN
ftr-435	1071	4	here	here	ADV
ftr-435	1071	5	�	�	PROPN
ftr-435	1071	6	s	s	PART
ftr-435	1071	7	a	a	DET
ftr-435	1071	8	plr	plr	NOUN
ftr-435	1071	9	in	in	ADP
ftr-435	1071	10	which	which	PRON
ftr-435	1071	11	benefits	benefit	NOUN
ftr-435	1071	12	and	and	CCONJ
ftr-435	1071	13	burdens	burden	NOUN
ftr-435	1071	14	of	of	ADP
ftr-435	1071	15	ownership	ownership	NOUN
ftr-435	1071	16	were	be	AUX
ftr-435	1071	17	defined	define	VERB
ftr-435	1071	18	very	very	ADV
ftr-435	1071	19	broadly	broadly	ADV
ftr-435	1071	20	;	;	PUNCT
ftr-435	1071	21	query	query	VERB
ftr-435	1071	22	whether	whether	SCONJ
ftr-435	1071	23	it	it	PRON
ftr-435	1071	24	may	may	AUX
ftr-435	1071	25	be	be	AUX
ftr-435	1071	26	relied	rely	VERB
ftr-435	1071	27	upon	upon	SCONJ
ftr-435	1071	28	.	.	PUNCT
ftr-435	1072	1	plr	plr	NOUN
ftr-435	1072	2	200111025	200111025	NUM
ftr-435	1072	3	(	(	PUNCT
ftr-435	1072	4	12/8/00	12/8/00	NUM
ftr-435	1072	5	)	)	PUNCT
ftr-435	1072	6	.	.	PUNCT
ftr-435	1073	1	this	this	DET
ftr-435	1073	2	private	private	ADJ
ftr-435	1073	3	letter	letter	NOUN
ftr-435	1073	4	ruling	ruling	NOUN
ftr-435	1073	5	approved	approve	VERB
ftr-435	1073	6	a	a	DET
ftr-435	1073	7	reverse	reverse	NOUN
ftr-435	1073	8	like	like	ADP
ftr-435	1073	9	-	-	PUNCT
ftr-435	1073	10	kind	kind	NOUN
ftr-435	1073	11	exchange	exchange	NOUN
ftr-435	1073	12	that	that	PRON
ftr-435	1073	13	was	be	AUX
ftr-435	1073	14	outside	outside	ADP
ftr-435	1073	15	the	the	DET
ftr-435	1073	16	safe	safe	ADJ
ftr-435	1073	17	-	-	PUNCT
ftr-435	1073	18	harbor	harbor	NOUN
ftr-435	1073	19	of	of	ADP
ftr-435	1073	20	rev	rev	PROPN
ftr-435	1073	21	.	.	PROPN
ftr-435	1073	22	proc	proc	PROPN
ftr-435	1073	23	.	.	PUNCT
ftr-435	1074	1	2000	2000	NUM
ftr-435	1074	2	-	-	SYM
ftr-435	1074	3	37	37	NUM
ftr-435	1075	1	[	[	X
ftr-435	1075	2	because	because	SCONJ
ftr-435	1075	3	the	the	DET
ftr-435	1075	4	transaction	transaction	NOUN
ftr-435	1075	5	predated	predate	VERB
ftr-435	1075	6	the	the	DET
ftr-435	1075	7	effective	effective	ADJ
ftr-435	1075	8	date	date	NOUN
ftr-435	1075	9	,	,	PUNCT
ftr-435	1075	10	and	and	CCONJ
ftr-435	1075	11	because	because	SCONJ
ftr-435	1075	12	the	the	DET
ftr-435	1075	13	accommodation	accommodation	NOUN
ftr-435	1075	14	party	party	NOUN
ftr-435	1075	15	held	hold	VERB
ftr-435	1075	16	the	the	DET
ftr-435	1075	17	property	property	NOUN
ftr-435	1075	18	for	for	ADP
ftr-435	1075	19	more	more	ADJ
ftr-435	1075	20	than	than	ADP
ftr-435	1075	21	180	180	NUM
ftr-435	1075	22	days	day	NOUN
ftr-435	1075	23	]	]	PUNCT
ftr-435	1075	24	.	.	PUNCT
ftr-435	1076	1	the	the	DET
ftr-435	1076	2	taxpayer	taxpayer	NOUN
ftr-435	1076	3	held	hold	VERB
ftr-435	1076	4	property	property	NOUN
ftr-435	1076	5	on	on	ADP
ftr-435	1076	6	which	which	PRON
ftr-435	1076	7	it	it	PRON
ftr-435	1076	8	had	have	AUX
ftr-435	1076	9	granted	grant	VERB
ftr-435	1076	10	an	an	DET
ftr-435	1076	11	option	option	NOUN
ftr-435	1076	12	that	that	PRON
ftr-435	1076	13	contained	contain	VERB
ftr-435	1076	14	a	a	DET
ftr-435	1076	15	like	like	ADJ
ftr-435	1076	16	-	-	PUNCT
ftr-435	1076	17	kind	kind	ADJ
ftr-435	1076	18	-	-	PUNCT
ftr-435	1076	19	exchange	exchange	NOUN
ftr-435	1076	20	cooperation	cooperation	NOUN
ftr-435	1076	21	agreement	agreement	NOUN
ftr-435	1076	22	.	.	PUNCT
ftr-435	1077	1	with	with	ADP
ftr-435	1077	2	respect	respect	NOUN
ftr-435	1077	3	to	to	ADP
ftr-435	1077	4	the	the	DET
ftr-435	1077	5	replacement	replacement	NOUN
ftr-435	1077	6	property	property	NOUN
ftr-435	1077	7	,	,	PUNCT
ftr-435	1077	8	pursuant	pursuant	ADJ
ftr-435	1077	9	to	to	ADP
ftr-435	1077	10	a	a	DET
ftr-435	1077	11	�	�	NOUN
ftr-435	1077	12	real	real	ADJ
ftr-435	1077	13	estate	estate	NOUN
ftr-435	1077	14	acquisition	acquisition	NOUN
ftr-435	1077	15	agreement	agreement	NOUN
ftr-435	1077	16	�	�	PROPN
ftr-435	1077	17	:	:	PUNCT
ftr-435	1077	18	(	(	PUNCT
ftr-435	1077	19	1	1	X
ftr-435	1077	20	)	)	PUNCT
ftr-435	1077	21	the	the	DET
ftr-435	1077	22	accommodation	accommodation	NOUN
ftr-435	1077	23	party	party	NOUN
ftr-435	1077	24	financed	finance	VERB
ftr-435	1077	25	the	the	DET
ftr-435	1077	26	acquisition	acquisition	NOUN
ftr-435	1077	27	through	through	ADP
ftr-435	1077	28	loans	loan	NOUN
ftr-435	1077	29	(	(	PUNCT
ftr-435	1077	30	bearing	bear	VERB
ftr-435	1077	31	market	market	NOUN
ftr-435	1077	32	-	-	PUNCT
ftr-435	1077	33	rate	rate	NOUN
ftr-435	1077	34	interest	interest	NOUN
ftr-435	1077	35	)	)	PUNCT
ftr-435	1077	36	from	from	ADP
ftr-435	1077	37	a	a	DET
ftr-435	1077	38	bank	bank	NOUN
ftr-435	1077	39	and	and	CCONJ
ftr-435	1077	40	from	from	ADP
ftr-435	1077	41	the	the	DET
ftr-435	1077	42	taxpayer	taxpayer	NOUN
ftr-435	1077	43	;	;	PUNCT
ftr-435	1077	44	(	(	PUNCT
ftr-435	1077	45	2	2	X
ftr-435	1077	46	)	)	PUNCT
ftr-435	1077	47	the	the	DET
ftr-435	1077	48	bank	bank	NOUN
ftr-435	1077	49	loan	loan	NOUN
ftr-435	1077	50	was	be	AUX
ftr-435	1077	51	guaranteed	guarantee	VERB
ftr-435	1077	52	by	by	ADP
ftr-435	1077	53	the	the	DET
ftr-435	1077	54	taxpayer	taxpayer	NOUN
ftr-435	1077	55	;	;	PUNCT
ftr-435	1077	56	(	(	PUNCT
ftr-435	1077	57	3	3	X
ftr-435	1077	58	)	)	PUNCT
ftr-435	1077	59	the	the	DET
ftr-435	1077	60	taxpayer	taxpayer	NOUN
ftr-435	1077	61	leased	lease	VERB
ftr-435	1077	62	the	the	DET
ftr-435	1077	63	property	property	NOUN
ftr-435	1077	64	from	from	ADP
ftr-435	1077	65	the	the	DET
ftr-435	1077	66	accommodation	accommodation	NOUN
ftr-435	1077	67	party	party	NOUN
ftr-435	1077	68	under	under	ADP
ftr-435	1077	69	a	a	DET
ftr-435	1077	70	triple	triple	ADJ
ftr-435	1077	71	net	net	ADJ
ftr-435	1077	72	lease	lease	NOUN
ftr-435	1077	73	for	for	ADP
ftr-435	1077	74	one	one	NUM
ftr-435	1077	75	year	year	NOUN
ftr-435	1077	76	,	,	PUNCT
ftr-435	1077	77	with	with	ADP
ftr-435	1077	78	an	an	DET
ftr-435	1077	79	extension	extension	NOUN
ftr-435	1077	80	option	option	NOUN
ftr-435	1077	81	,	,	PUNCT
ftr-435	1077	82	at	at	ADP
ftr-435	1077	83	a	a	DET
ftr-435	1077	84	rental	rental	NOUN
ftr-435	1077	85	that	that	PRON
ftr-435	1077	86	exceeded	exceed	VERB
ftr-435	1077	87	the	the	DET
ftr-435	1077	88	accommodation	accommodation	NOUN
ftr-435	1077	89	party	party	NOUN
ftr-435	1077	90	�	�	PROPN
ftr-435	1077	91	s	s	PART
ftr-435	1077	92	operating	operating	NOUN
ftr-435	1077	93	costs	cost	NOUN
ftr-435	1077	94	(	(	PUNCT
ftr-435	1077	95	including	include	VERB
ftr-435	1077	96	debt	debt	NOUN
ftr-435	1077	97	service	service	NOUN
ftr-435	1077	98	)	)	PUNCT
ftr-435	1077	99	;	;	PUNCT
ftr-435	1077	100	(	(	PUNCT
ftr-435	1077	101	4	4	X
ftr-435	1077	102	)	)	PUNCT
ftr-435	1077	103	the	the	DET
ftr-435	1077	104	taxpayer	taxpayer	NOUN
ftr-435	1077	105	and	and	CCONJ
ftr-435	1077	106	the	the	DET
ftr-435	1077	107	accommodation	accommodation	NOUN
ftr-435	1077	108	party	party	NOUN
ftr-435	1077	109	agreed	agree	VERB
ftr-435	1077	110	to	to	PART
ftr-435	1077	111	report	report	VERB
ftr-435	1077	112	income	income	NOUN
ftr-435	1077	113	treating	treat	VERB
ftr-435	1077	114	the	the	DET
ftr-435	1077	115	taxpayer	taxpayer	NOUN
ftr-435	1077	116	as	as	ADP
ftr-435	1077	117	a	a	DET
ftr-435	1077	118	lessee	lessee	NOUN
ftr-435	1077	119	and	and	CCONJ
ftr-435	1077	120	the	the	DET
ftr-435	1077	121	accommodation	accommodation	NOUN
ftr-435	1077	122	party	party	NOUN
ftr-435	1077	123	as	as	ADP
ftr-435	1077	124	the	the	DET
ftr-435	1077	125	owner	owner	NOUN
ftr-435	1077	126	;	;	PUNCT
ftr-435	1077	127	(	(	PUNCT
ftr-435	1077	128	5	5	X
ftr-435	1077	129	)	)	PUNCT
ftr-435	1077	130	the	the	DET
ftr-435	1077	131	taxpayer	taxpayer	NOUN
ftr-435	1077	132	had	have	VERB
ftr-435	1077	133	the	the	DET
ftr-435	1077	134	option	option	NOUN
ftr-435	1077	135	to	to	PART
ftr-435	1077	136	purchase	purchase	VERB
ftr-435	1077	137	the	the	DET
ftr-435	1077	138	replacement	replacement	NOUN
ftr-435	1077	139	property	property	NOUN
ftr-435	1077	140	from	from	ADP
ftr-435	1077	141	the	the	DET
ftr-435	1077	142	accommodation	accommodation	NOUN
ftr-435	1077	143	party	party	NOUN
ftr-435	1077	144	at	at	ADP
ftr-435	1077	145	fair	fair	ADJ
ftr-435	1077	146	market	market	NOUN
ftr-435	1077	147	value	value	NOUN
ftr-435	1077	148	,	,	PUNCT
ftr-435	1077	149	which	which	PRON
ftr-435	1077	150	was	be	AUX
ftr-435	1077	151	deemed	deem	VERB
ftr-435	1077	152	to	to	PART
ftr-435	1077	153	be	be	AUX
ftr-435	1077	154	the	the	DET
ftr-435	1077	155	accommodation	accommodation	NOUN
ftr-435	1077	156	party	party	NOUN
ftr-435	1077	157	�	�	PROPN
ftr-435	1077	158	s	s	PART
ftr-435	1077	159	acquisition	acquisition	NOUN
ftr-435	1077	160	cost	cost	NOUN
ftr-435	1077	161	if	if	SCONJ
ftr-435	1077	162	the	the	DET
ftr-435	1077	163	taxpayer	taxpayer	NOUN
ftr-435	1077	164	purchased	purchase	VERB
ftr-435	1077	165	the	the	DET
ftr-435	1077	166	property	property	NOUN
ftr-435	1077	167	within	within	ADP
ftr-435	1077	168	18	18	NUM
ftr-435	1077	169	months	month	NOUN
ftr-435	1077	170	;	;	PUNCT
ftr-435	1077	171	(	(	PUNCT
ftr-435	1077	172	6	6	X
ftr-435	1077	173	)	)	PUNCT
ftr-435	1077	174	if	if	SCONJ
ftr-435	1077	175	the	the	DET
ftr-435	1077	176	option	option	NOUN
ftr-435	1077	177	terminated	terminate	VERB
ftr-435	1077	178	without	without	ADP
ftr-435	1077	179	the	the	DET
ftr-435	1077	180	taxpayer	taxpayer	NOUN
ftr-435	1077	181	purchasing	purchase	VERB
ftr-435	1077	182	the	the	DET
ftr-435	1077	183	property	property	NOUN
ftr-435	1077	184	,	,	PUNCT
ftr-435	1077	185	the	the	DET
ftr-435	1077	186	accommodation	accommodation	NOUN
ftr-435	1077	187	party	party	NOUN
ftr-435	1077	188	could	could	AUX
ftr-435	1077	189	sell	sell	VERB
ftr-435	1077	190	the	the	DET
ftr-435	1077	191	property	property	NOUN
ftr-435	1077	192	and	and	CCONJ
ftr-435	1077	193	obtain	obtain	VERB
ftr-435	1077	194	the	the	DET
ftr-435	1077	195	benefit	benefit	NOUN
ftr-435	1077	196	of	of	ADP
ftr-435	1077	197	certain	certain	ADJ
ftr-435	1077	198	loss	loss	NOUN
ftr-435	1077	199	-	-	PUNCT
ftr-435	1077	200	limiting	limit	VERB
ftr-435	1077	201	contract	contract	NOUN
ftr-435	1077	202	rights	right	NOUN
ftr-435	1077	203	if	if	SCONJ
ftr-435	1077	204	it	it	PRON
ftr-435	1077	205	followed	follow	VERB
ftr-435	1077	206	specified	specify	VERB
ftr-435	1077	207	procedures	procedure	NOUN
ftr-435	1077	208	,	,	PUNCT
ftr-435	1077	209	but	but	CCONJ
ftr-435	1077	210	if	if	SCONJ
ftr-435	1077	211	the	the	DET
ftr-435	1077	212	procedures	procedure	NOUN
ftr-435	1077	213	were	be	AUX
ftr-435	1077	214	not	not	PART
ftr-435	1077	215	followed	follow	VERB
ftr-435	1077	216	or	or	CCONJ
ftr-435	1077	217	the	the	DET
ftr-435	1077	218	accommodation	accommodation	NOUN
ftr-435	1077	219	party	party	NOUN
ftr-435	1077	220	kept	keep	VERB
ftr-435	1077	221	the	the	DET
ftr-435	1077	222	property	property	NOUN
ftr-435	1077	223	,	,	PUNCT
ftr-435	1077	224	it	it	PRON
ftr-435	1077	225	bore	bear	VERB
ftr-435	1077	226	the	the	DET
ftr-435	1077	227	benefits	benefit	NOUN
ftr-435	1077	228	and	and	CCONJ
ftr-435	1077	229	burdens	burden	NOUN
ftr-435	1077	230	of	of	ADP
ftr-435	1077	231	economic	economic	ADJ
ftr-435	1077	232	gain	gain	NOUN
ftr-435	1077	233	or	or	CCONJ
ftr-435	1077	234	loss	loss	NOUN
ftr-435	1077	235	;	;	PUNCT
ftr-435	1077	236	and	and	CCONJ
ftr-435	1077	237	(	(	PUNCT
ftr-435	1077	238	7	7	X
ftr-435	1077	239	)	)	PUNCT
ftr-435	1077	240	the	the	DET
ftr-435	1077	241	taxpayer	taxpayer	NOUN
ftr-435	1077	242	would	would	AUX
ftr-435	1077	243	provide	provide	VERB
ftr-435	1077	244	the	the	DET
ftr-435	1077	245	accommodation	accommodation	NOUN
ftr-435	1077	246	party	party	PROPN
ftr-435	1077	247	general	general	ADJ
ftr-435	1077	248	environmental	environmental	ADJ
ftr-435	1077	249	release	release	NOUN
ftr-435	1077	250	and	and	CCONJ
ftr-435	1077	251	indemnification	indemnification	NOUN
ftr-435	1077	252	.	.	PUNCT
ftr-435	1078	1	the	the	DET
ftr-435	1078	2	irs	irs	PROPN
ftr-435	1078	3	ruled	rule	VERB
ftr-435	1078	4	that	that	SCONJ
ftr-435	1078	5	the	the	DET
ftr-435	1078	6	transaction	transaction	NOUN
ftr-435	1078	7	qualified	qualified	ADJ
ftr-435	1078	8	as	as	ADP
ftr-435	1078	9	a	a	DET
ftr-435	1078	10	§	§	PROPN
ftr-435	1078	11	1031	1031	NUM
ftr-435	1078	12	like	like	ADP
ftr-435	1078	13	-	-	PUNCT
ftr-435	1078	14	kind	kind	NOUN
ftr-435	1078	15	exchange	exchange	NOUN
ftr-435	1078	16	,	,	PUNCT
ftr-435	1078	17	citing	cite	VERB
ftr-435	1078	18	coastal	coastal	ADJ
ftr-435	1078	19	terminals	terminal	NOUN
ftr-435	1078	20	,	,	PUNCT
ftr-435	1078	21	inc	inc	PROPN
ftr-435	1078	22	.	.	PROPN
ftr-435	1078	23	v.	v.	PROPN
ftr-435	1078	24	united	united	PROPN
ftr-435	1078	25	states	states	PROPN
ftr-435	1078	26	,	,	PUNCT
ftr-435	1078	27	320	320	NUM
ftr-435	1078	28	f.2d	f.2d	NOUN
ftr-435	1078	29	333	333	NUM
ftr-435	1078	30	(	(	PUNCT
ftr-435	1078	31	4th	4th	ADJ
ftr-435	1078	32	cir	cir	NOUN
ftr-435	1078	33	.	.	PROPN
ftr-435	1078	34	1963	1963	NUM
ftr-435	1078	35	)	)	PUNCT
ftr-435	1078	36	,	,	PUNCT
ftr-435	1078	37	and	and	CCONJ
ftr-435	1078	38	j.h	j.h	PROPN
ftr-435	1078	39	.	.	PROPN
ftr-435	1078	40	baird	baird	PROPN
ftr-435	1078	41	pub	pub	PROPN
ftr-435	1078	42	.	.	PUNCT
ftr-435	1079	1	co.	co.	PROPN
ftr-435	1080	1	v.	v.	PROPN
ftr-435	1080	2	commissioner	commissioner	PROPN
ftr-435	1080	3	,	,	PUNCT
ftr-435	1080	4	39	39	NUM
ftr-435	1080	5	t.c	t.c	PROPN
ftr-435	1080	6	.	.	PROPN
ftr-435	1080	7	608	608	NUM
ftr-435	1080	8	(	(	PUNCT
ftr-435	1080	9	1962	1962	NUM
ftr-435	1080	10	)	)	PUNCT
ftr-435	1080	11	,	,	PUNCT
ftr-435	1080	12	acq	acq	PROPN
ftr-435	1080	13	.	.	PROPN
ftr-435	1080	14	,	,	PUNCT
ftr-435	1080	15	1963	1963	NUM
ftr-435	1080	16	-	-	SYM
ftr-435	1080	17	2	2	NUM
ftr-435	1080	18	c.b	c.b	PROPN
ftr-435	1080	19	.	.	PROPN
ftr-435	1080	20	4	4	NUM
ftr-435	1080	21	,	,	PUNCT
ftr-435	1080	22	as	as	ADP
ftr-435	1080	23	authority	authority	NOUN
ftr-435	1080	24	that	that	PRON
ftr-435	1080	25	reverse	reverse	VERB
ftr-435	1080	26	exchanges	exchange	NOUN
ftr-435	1080	27	qualified	qualified	ADJ
ftr-435	1080	28	under	under	ADP
ftr-435	1080	29	§	§	PROPN
ftr-435	1080	30	1031	1031	NUM
ftr-435	1080	31	.	.	PUNCT
ftr-435	1081	1	it	it	PRON
ftr-435	1081	2	distinguished	distinguish	VERB
ftr-435	1081	3	decleene	decleene	NOUN
ftr-435	1081	4	v.	v.	ADP
ftr-435	1081	5	commissioner	commissioner	NOUN
ftr-435	1081	6	,	,	PUNCT
ftr-435	1081	7	as	as	ADP
ftr-435	1081	8	involving	involve	VERB
ftr-435	1081	9	a	a	DET
ftr-435	1081	10	fact	fact	NOUN
ftr-435	1081	11	pattern	pattern	NOUN
ftr-435	1081	12	that	that	PRON
ftr-435	1081	13	was	be	AUX
ftr-435	1081	14	not	not	PART
ftr-435	1081	15	actually	actually	ADV
ftr-435	1081	16	a	a	DET
ftr-435	1081	17	reverse	reverse	ADJ
ftr-435	1081	18	exchange	exchange	NOUN
ftr-435	1081	19	because	because	SCONJ
ftr-435	1081	20	in	in	ADP
ftr-435	1081	21	that	that	DET
ftr-435	1081	22	case	case	NOUN
ftr-435	1081	23	the	the	DET
ftr-435	1081	24	purported	purport	VERB
ftr-435	1081	25	accommodation	accommodation	NOUN
ftr-435	1081	26	party	party	NOUN
ftr-435	1081	27	never	never	ADV
ftr-435	1081	28	obtained	obtain	VERB
ftr-435	1081	29	any	any	DET
ftr-435	1081	30	benefits	benefit	NOUN
ftr-435	1081	31	and	and	CCONJ
ftr-435	1081	32	burdens	burden	NOUN
ftr-435	1081	33	of	of	ADP
ftr-435	1081	34	ownership	ownership	NOUN
ftr-435	1081	35	and	and	CCONJ
ftr-435	1081	36	there	there	PRON
ftr-435	1081	37	was	be	VERB
ftr-435	1081	38	no	no	DET
ftr-435	1081	39	integrated	integrated	ADJ
ftr-435	1081	40	674	674	NUM
ftr-435	1081	41	florida	florida	PROPN
ftr-435	1081	42	tax	tax	NOUN
ftr-435	1081	43	review	review	NOUN
ftr-435	1081	44	[	[	X
ftr-435	1081	45	vol.5	vol.5	ADV
ftr-435	1081	46	:	:	PUNCT
ftr-435	1081	47	si	si	PART
ftr-435	1081	48	plan	plan	VERB
ftr-435	1081	49	to	to	PART
ftr-435	1081	50	obtain	obtain	VERB
ftr-435	1081	51	the	the	DET
ftr-435	1081	52	replacement	replacement	NOUN
ftr-435	1081	53	property	property	NOUN
ftr-435	1081	54	for	for	ADP
ftr-435	1081	55	the	the	DET
ftr-435	1081	56	exchanged	exchange	VERB
ftr-435	1081	57	property	property	NOUN
ftr-435	1081	58	.	.	PUNCT
ftr-435	1082	1	on	on	ADP
ftr-435	1082	2	the	the	DET
ftr-435	1082	3	plr	plr	NOUN
ftr-435	1082	4	facts	fact	NOUN
ftr-435	1082	5	,	,	PUNCT
ftr-435	1082	6	there	there	PRON
ftr-435	1082	7	was	be	VERB
ftr-435	1082	8	an	an	DET
ftr-435	1082	9	intent	intent	NOUN
ftr-435	1082	10	from	from	ADP
ftr-435	1082	11	the	the	DET
ftr-435	1082	12	outset	outset	NOUN
ftr-435	1082	13	to	to	PART
ftr-435	1082	14	effect	effect	VERB
ftr-435	1082	15	a	a	DET
ftr-435	1082	16	like	like	ADJ
ftr-435	1082	17	-	-	PUNCT
ftr-435	1082	18	kind	kind	NOUN
ftr-435	1082	19	exchange	exchange	NOUN
ftr-435	1082	20	pursuant	pursuant	ADJ
ftr-435	1082	21	to	to	ADP
ftr-435	1082	22	an	an	DET
ftr-435	1082	23	interdependent	interdependent	ADJ
ftr-435	1082	24	integrated	integrate	VERB
ftr-435	1082	25	plan	plan	NOUN
ftr-435	1082	26	.	.	PUNCT
ftr-435	1083	1	finally	finally	ADV
ftr-435	1083	2	,	,	PUNCT
ftr-435	1083	3	applying	apply	VERB
ftr-435	1083	4	the	the	DET
ftr-435	1083	5	six	six	NUM
ftr-435	1083	6	factor	factor	NOUN
ftr-435	1083	7	test	test	NOUN
ftr-435	1083	8	for	for	ADP
ftr-435	1083	9	agency	agency	NOUN
ftr-435	1083	10	of	of	ADP
ftr-435	1083	11	national	national	PROPN
ftr-435	1083	12	carbide	carbide	PROPN
ftr-435	1083	13	corp	corp	PROPN
ftr-435	1083	14	.	.	PROPN
ftr-435	1084	1	v.	v.	PROPN
ftr-435	1084	2	commissioner	commissioner	PROPN
ftr-435	1084	3	,	,	PUNCT
ftr-435	1084	4	336	336	NUM
ftr-435	1084	5	u.s	u.s	PROPN
ftr-435	1084	6	.	.	PROPN
ftr-435	1084	7	422	422	NUM
ftr-435	1084	8	(	(	PUNCT
ftr-435	1084	9	1949	1949	NUM
ftr-435	1084	10	)	)	PUNCT
ftr-435	1084	11	,	,	PUNCT
ftr-435	1084	12	with	with	ADP
ftr-435	1084	13	the	the	DET
ftr-435	1084	14	gloss	gloss	NOUN
ftr-435	1084	15	on	on	ADP
ftr-435	1084	16	that	that	DET
ftr-435	1084	17	test	test	NOUN
ftr-435	1084	18	provided	provide	VERB
ftr-435	1084	19	by	by	ADP
ftr-435	1084	20	commissioner	commissioner	PROPN
ftr-435	1084	21	v.	v.	PROPN
ftr-435	1084	22	bollinger	bollinger	PROPN
ftr-435	1084	23	,	,	PUNCT
ftr-435	1084	24	485	485	NUM
ftr-435	1084	25	u.s	u.s	PROPN
ftr-435	1084	26	.	.	PROPN
ftr-435	1084	27	340	340	NUM
ftr-435	1084	28	(	(	PUNCT
ftr-435	1084	29	1988	1988	NUM
ftr-435	1084	30	)	)	PUNCT
ftr-435	1084	31	,	,	PUNCT
ftr-435	1084	32	the	the	DET
ftr-435	1084	33	accommodation	accommodation	NOUN
ftr-435	1084	34	party	party	NOUN
ftr-435	1084	35	was	be	AUX
ftr-435	1084	36	not	not	PART
ftr-435	1084	37	the	the	DET
ftr-435	1084	38	taxpayer	taxpayer	NOUN
ftr-435	1084	39	�	�	PROPN
ftr-435	1084	40	s	s	PART
ftr-435	1084	41	agent	agent	NOUN
ftr-435	1084	42	.	.	PUNCT
ftr-435	1085	1	2	2	X
ftr-435	1085	2	.	.	X
ftr-435	1085	3	the	the	DET
ftr-435	1085	4	erosion	erosion	NOUN
ftr-435	1085	5	of	of	ADP
ftr-435	1085	6	the	the	DET
ftr-435	1085	7	glass	glass	NOUN
ftr-435	1085	8	-	-	PUNCT
ftr-435	1085	9	steagall	steagall	PROPN
ftr-435	1085	10	act	act	NOUN
ftr-435	1085	11	changes	change	VERB
ftr-435	1085	12	the	the	DET
ftr-435	1085	13	face	face	NOUN
ftr-435	1085	14	of	of	ADP
ftr-435	1085	15	likekind	likekind	NOUN
ftr-435	1085	16	exchanges	exchange	NOUN
ftr-435	1085	17	.	.	PUNCT
ftr-435	1086	1	t.d	t.d	PROPN
ftr-435	1086	2	.	.	PROPN
ftr-435	1086	3	8982	8982	NUM
ftr-435	1086	4	,	,	PUNCT
ftr-435	1087	1	definition	definition	NOUN
ftr-435	1087	2	of	of	ADP
ftr-435	1087	3	disqualified	disqualified	ADJ
ftr-435	1087	4	person	person	NOUN
ftr-435	1087	5	,	,	PUNCT
ftr-435	1087	6	amendments	amendment	NOUN
ftr-435	1087	7	to	to	ADP
ftr-435	1087	8	reg	reg	NOUN
ftr-435	1087	9	.	.	PUNCT
ftr-435	1088	1	§	§	PROPN
ftr-435	1088	2	1.1031(k)-1	1.1031(k)-1	PROPN
ftr-435	1088	3	,	,	PUNCT
ftr-435	1088	4	67	67	NUM
ftr-435	1088	5	f.r	f.r	NOUN
ftr-435	1088	6	.	.	PROPN
ftr-435	1088	7	4907	4907	NUM
ftr-435	1088	8	(	(	PUNCT
ftr-435	1088	9	2/1/02	2/1/02	NUM
ftr-435	1088	10	)	)	PUNCT
ftr-435	1088	11	.	.	PUNCT
ftr-435	1089	1	amendments	amendment	NOUN
ftr-435	1089	2	to	to	ADP
ftr-435	1089	3	reg	reg	NOUN
ftr-435	1089	4	.	.	PUNCT
ftr-435	1090	1	§	§	PROPN
ftr-435	1090	2	1.1031(k)1(k)(4	1.1031(k)1(k)(4	NUM
ftr-435	1090	3	)	)	PUNCT
ftr-435	1091	1	[	[	X
ftr-435	1091	2	proposed	propose	VERB
ftr-435	1091	3	in	in	ADP
ftr-435	1091	4	reg-107175	reg-107175	NOUN
ftr-435	1091	5	-	-	PUNCT
ftr-435	1091	6	00	00	NUM
ftr-435	1091	7	,	,	PUNCT
ftr-435	1091	8	definition	definition	NOUN
ftr-435	1091	9	of	of	ADP
ftr-435	1091	10	disqualified	disqualified	ADJ
ftr-435	1091	11	person	person	NOUN
ftr-435	1091	12	,	,	PUNCT
ftr-435	1091	13	66	66	NUM
ftr-435	1091	14	f.r	f.r	NOUN
ftr-435	1091	15	.	.	PROPN
ftr-435	1091	16	3924	3924	NUM
ftr-435	1091	17	(	(	PUNCT
ftr-435	1091	18	1/17/01	1/17/01	NUM
ftr-435	1091	19	)	)	PUNCT
ftr-435	1091	20	]	]	PUNCT
ftr-435	1091	21	generally	generally	ADV
ftr-435	1091	22	provide	provide	VERB
ftr-435	1091	23	that	that	SCONJ
ftr-435	1091	24	a	a	DET
ftr-435	1091	25	bank	bank	NOUN
ftr-435	1091	26	that	that	PRON
ftr-435	1091	27	is	be	AUX
ftr-435	1091	28	a	a	DET
ftr-435	1091	29	member	member	NOUN
ftr-435	1091	30	of	of	ADP
ftr-435	1091	31	a	a	DET
ftr-435	1091	32	controlled	control	VERB
ftr-435	1091	33	group	group	NOUN
ftr-435	1091	34	that	that	PRON
ftr-435	1091	35	includes	include	VERB
ftr-435	1091	36	an	an	DET
ftr-435	1091	37	investment	investment	NOUN
ftr-435	1091	38	banking	banking	NOUN
ftr-435	1091	39	or	or	CCONJ
ftr-435	1091	40	brokerage	brokerage	NOUN
ftr-435	1091	41	firm	firm	NOUN
ftr-435	1091	42	as	as	ADP
ftr-435	1091	43	a	a	DET
ftr-435	1091	44	member	member	NOUN
ftr-435	1091	45	will	will	AUX
ftr-435	1091	46	not	not	PART
ftr-435	1091	47	be	be	AUX
ftr-435	1091	48	a	a	DET
ftr-435	1091	49	disqualified	disqualified	ADJ
ftr-435	1091	50	person	person	NOUN
ftr-435	1091	51	[	[	X
ftr-435	1091	52	with	with	ADP
ftr-435	1091	53	respect	respect	NOUN
ftr-435	1091	54	to	to	ADP
ftr-435	1091	55	deferred	defer	VERB
ftr-435	1091	56	like	like	ADP
ftr-435	1091	57	-	-	PUNCT
ftr-435	1091	58	kind	kind	NOUN
ftr-435	1091	59	exchanges	exchange	NOUN
ftr-435	1091	60	through	through	ADP
ftr-435	1091	61	an	an	DET
ftr-435	1091	62	intermediary	intermediary	NOUN
ftr-435	1091	63	]	]	PUNCT
ftr-435	1091	64	merely	merely	ADV
ftr-435	1091	65	because	because	SCONJ
ftr-435	1091	66	the	the	DET
ftr-435	1091	67	investment	investment	NOUN
ftr-435	1091	68	banking	banking	NOUN
ftr-435	1091	69	or	or	CCONJ
ftr-435	1091	70	brokerage	brokerage	NOUN
ftr-435	1091	71	firm	firm	NOUN
ftr-435	1091	72	has	have	AUX
ftr-435	1091	73	provided	provide	VERB
ftr-435	1091	74	services	service	NOUN
ftr-435	1091	75	to	to	ADP
ftr-435	1091	76	an	an	DET
ftr-435	1091	77	exchange	exchange	NOUN
ftr-435	1091	78	customer	customer	NOUN
ftr-435	1091	79	within	within	ADP
ftr-435	1091	80	a	a	DET
ftr-435	1091	81	twoyear	twoyear	ADJ
ftr-435	1091	82	period	period	NOUN
ftr-435	1091	83	ending	end	VERB
ftr-435	1091	84	on	on	ADP
ftr-435	1091	85	the	the	DET
ftr-435	1091	86	date	date	NOUN
ftr-435	1091	87	of	of	ADP
ftr-435	1091	88	the	the	DET
ftr-435	1091	89	transfer	transfer	NOUN
ftr-435	1091	90	of	of	ADP
ftr-435	1091	91	the	the	DET
ftr-435	1091	92	relinquished	relinquished	ADJ
ftr-435	1091	93	property	property	NOUN
ftr-435	1091	94	by	by	ADP
ftr-435	1091	95	that	that	DET
ftr-435	1091	96	customer	customer	NOUN
ftr-435	1091	97	.	.	PUNCT
ftr-435	1092	1	the	the	DET
ftr-435	1092	2	amendments	amendment	NOUN
ftr-435	1092	3	are	be	AUX
ftr-435	1092	4	applicable	applicable	ADJ
ftr-435	1092	5	to	to	ADP
ftr-435	1092	6	transfers	transfer	NOUN
ftr-435	1092	7	of	of	ADP
ftr-435	1092	8	property	property	NOUN
ftr-435	1092	9	made	make	VERB
ftr-435	1092	10	on	on	ADP
ftr-435	1092	11	or	or	CCONJ
ftr-435	1092	12	after	after	ADP
ftr-435	1092	13	1/17/01	1/17/01	NUM
ftr-435	1092	14	.	.	PUNCT
ftr-435	1093	1	3	3	X
ftr-435	1093	2	.	.	NUM
ftr-435	1093	3	was	be	AUX
ftr-435	1093	4	it	it	PRON
ftr-435	1093	5	a	a	DET
ftr-435	1093	6	deferred	deferred	ADJ
ftr-435	1093	7	like	like	ADJ
ftr-435	1093	8	-	-	PUNCT
ftr-435	1093	9	kind	kind	NOUN
ftr-435	1093	10	exchange	exchange	NOUN
ftr-435	1093	11	or	or	CCONJ
ftr-435	1093	12	an	an	DET
ftr-435	1093	13	installment	installment	NOUN
ftr-435	1093	14	sale	sale	NOUN
ftr-435	1093	15	?	?	PUNCT
ftr-435	1094	1	only	only	ADV
ftr-435	1094	2	time	time	NOUN
ftr-435	1094	3	will	will	AUX
ftr-435	1094	4	tell	tell	VERB
ftr-435	1094	5	.	.	PUNCT
ftr-435	1095	1	smalley	smalley	PROPN
ftr-435	1095	2	v.	v.	PROPN
ftr-435	1095	3	commissioner	commissioner	PROPN
ftr-435	1095	4	,	,	PUNCT
ftr-435	1095	5	116	116	NUM
ftr-435	1095	6	t.c	t.c	PROPN
ftr-435	1095	7	.	.	PROPN
ftr-435	1095	8	450	450	NUM
ftr-435	1095	9	(	(	PUNCT
ftr-435	1095	10	6/14/01	6/14/01	NUM
ftr-435	1095	11	)	)	PUNCT
ftr-435	1095	12	.	.	PUNCT
ftr-435	1096	1	in	in	ADP
ftr-435	1096	2	1994	1994	NUM
ftr-435	1096	3	,	,	PUNCT
ftr-435	1096	4	the	the	DET
ftr-435	1096	5	taxpayer	taxpayer	NOUN
ftr-435	1096	6	entered	enter	VERB
ftr-435	1096	7	into	into	ADP
ftr-435	1096	8	a	a	DET
ftr-435	1096	9	deferred	defer	VERB
ftr-435	1096	10	exchange	exchange	NOUN
ftr-435	1096	11	agreement	agreement	NOUN
ftr-435	1096	12	through	through	ADP
ftr-435	1096	13	a	a	DET
ftr-435	1096	14	qualified	qualified	ADJ
ftr-435	1096	15	intermediary	intermediary	NOUN
ftr-435	1096	16	under	under	ADP
ftr-435	1096	17	which	which	PRON
ftr-435	1096	18	he	he	PRON
ftr-435	1096	19	relinquished	relinquish	VERB
ftr-435	1096	20	timber	timber	NOUN
ftr-435	1096	21	-	-	PUNCT
ftr-435	1096	22	cutting	cut	VERB
ftr-435	1096	23	rights	right	NOUN
ftr-435	1096	24	on	on	ADP
ftr-435	1096	25	land	land	NOUN
ftr-435	1096	26	he	he	PRON
ftr-435	1096	27	owned	own	VERB
ftr-435	1096	28	in	in	ADP
ftr-435	1096	29	fee	fee	NOUN
ftr-435	1096	30	and	and	CCONJ
ftr-435	1096	31	in	in	ADP
ftr-435	1096	32	1995	1995	NUM
ftr-435	1096	33	[	[	PUNCT
ftr-435	1096	34	within	within	ADP
ftr-435	1096	35	the	the	DET
ftr-435	1096	36	period	period	NOUN
ftr-435	1096	37	required	require	VERB
ftr-435	1096	38	by	by	ADP
ftr-435	1096	39	§	§	PROPN
ftr-435	1096	40	1031(a)(3	1031(a)(3	NUM
ftr-435	1096	41	)	)	PUNCT
ftr-435	1096	42	]	]	PUNCT
ftr-435	1096	43	,	,	PUNCT
ftr-435	1096	44	the	the	DET
ftr-435	1096	45	taxpayer	taxpayer	NOUN
ftr-435	1096	46	received	receive	VERB
ftr-435	1096	47	fee	fee	NOUN
ftr-435	1096	48	simple	simple	ADJ
ftr-435	1096	49	interests	interest	NOUN
ftr-435	1096	50	in	in	ADP
ftr-435	1096	51	three	three	NUM
ftr-435	1096	52	parcels	parcel	NOUN
ftr-435	1096	53	of	of	ADP
ftr-435	1096	54	real	real	ADJ
ftr-435	1096	55	estate	estate	NOUN
ftr-435	1096	56	.	.	PUNCT
ftr-435	1097	1	in	in	ADP
ftr-435	1097	2	1994	1994	NUM
ftr-435	1097	3	,	,	PUNCT
ftr-435	1097	4	the	the	DET
ftr-435	1097	5	transferee	transferee	NOUN
ftr-435	1097	6	paid	pay	VERB
ftr-435	1097	7	cash	cash	NOUN
ftr-435	1097	8	to	to	ADP
ftr-435	1097	9	a	a	DET
ftr-435	1097	10	qualified	qualified	ADJ
ftr-435	1097	11	escrow	escrow	NOUN
ftr-435	1097	12	account	account	NOUN
ftr-435	1097	13	as	as	SCONJ
ftr-435	1097	14	defined	define	VERB
ftr-435	1097	15	in	in	ADP
ftr-435	1097	16	reg	reg	NOUN
ftr-435	1097	17	.	.	PUNCT
ftr-435	1098	1	§	§	PROPN
ftr-435	1098	2	1.1031(k)-1(g)(3	1.1031(k)-1(g)(3	NUM
ftr-435	1098	3	)	)	PUNCT
ftr-435	1098	4	.	.	PUNCT
ftr-435	1099	1	the	the	DET
ftr-435	1099	2	commissioner	commissioner	NOUN
ftr-435	1099	3	asserted	assert	VERB
ftr-435	1099	4	that	that	SCONJ
ftr-435	1099	5	the	the	DET
ftr-435	1099	6	taxpayer	taxpayer	NOUN
ftr-435	1099	7	realized	realize	VERB
ftr-435	1099	8	gain	gain	NOUN
ftr-435	1099	9	in	in	ADP
ftr-435	1099	10	1994	1994	NUM
ftr-435	1099	11	because	because	SCONJ
ftr-435	1099	12	the	the	DET
ftr-435	1099	13	timber	timber	NOUN
ftr-435	1099	14	cutting	cut	VERB
ftr-435	1099	15	rights	right	NOUN
ftr-435	1099	16	were	be	AUX
ftr-435	1099	17	personalty	personalty	NOUN
ftr-435	1099	18	and	and	CCONJ
ftr-435	1099	19	thus	thus	ADV
ftr-435	1099	20	not	not	PART
ftr-435	1099	21	like	like	INTJ
ftr-435	1099	22	-	-	PUNCT
ftr-435	1099	23	kind	kind	NOUN
ftr-435	1099	24	to	to	ADP
ftr-435	1099	25	a	a	DET
ftr-435	1099	26	fee	fee	NOUN
ftr-435	1099	27	simple	simple	NOUN
ftr-435	1099	28	.	.	PUNCT
ftr-435	1100	1	finding	find	VERB
ftr-435	1100	2	the	the	DET
ftr-435	1100	3	relevant	relevant	ADJ
ftr-435	1100	4	state	state	NOUN
ftr-435	1100	5	[	[	X
ftr-435	1100	6	georgia	georgia	NOUN
ftr-435	1100	7	]	]	PUNCT
ftr-435	1100	8	law	law	NOUN
ftr-435	1100	9	characterization	characterization	NOUN
ftr-435	1100	10	of	of	ADP
ftr-435	1100	11	whether	whether	SCONJ
ftr-435	1100	12	timber	timber	NOUN
ftr-435	1100	13	-	-	PUNCT
ftr-435	1100	14	cutting	cut	VERB
ftr-435	1100	15	rights	right	NOUN
ftr-435	1100	16	were	be	AUX
ftr-435	1100	17	realty	realty	NOUN
ftr-435	1100	18	or	or	CCONJ
ftr-435	1100	19	personalty	personalty	NOUN
ftr-435	1100	20	�	�	NOUN
ftr-435	1100	21	less	less	ADJ
ftr-435	1100	22	than	than	ADP
ftr-435	1100	23	a	a	DET
ftr-435	1100	24	seamless	seamless	ADJ
ftr-435	1100	25	web	web	NOUN
ftr-435	1100	26	of	of	ADP
ftr-435	1100	27	jurisprudence	jurisprudence	NOUN
ftr-435	1100	28	,	,	PUNCT
ftr-435	1100	29	�	�	PROPN
ftr-435	1100	30	judge	judge	PROPN
ftr-435	1100	31	thorton	thorton	PROPN
ftr-435	1100	32	held	hold	VERB
ftr-435	1100	33	that	that	SCONJ
ftr-435	1100	34	in	in	ADP
ftr-435	1100	35	any	any	DET
ftr-435	1100	36	event	event	NOUN
ftr-435	1100	37	,	,	PUNCT
ftr-435	1100	38	no	no	DET
ftr-435	1100	39	income	income	NOUN
ftr-435	1100	40	was	be	AUX
ftr-435	1100	41	realized	realize	VERB
ftr-435	1100	42	in	in	ADP
ftr-435	1100	43	1994	1994	NUM
ftr-435	1100	44	.	.	PUNCT
ftr-435	1101	1	at	at	ADP
ftr-435	1101	2	the	the	DET
ftr-435	1101	3	beginning	beginning	NOUN
ftr-435	1101	4	of	of	ADP
ftr-435	1101	5	the	the	DET
ftr-435	1101	6	exchange	exchange	NOUN
ftr-435	1101	7	period	period	NOUN
ftr-435	1101	8	,	,	PUNCT
ftr-435	1101	9	the	the	DET
ftr-435	1101	10	taxpayer	taxpayer	NOUN
ftr-435	1101	11	had	have	VERB
ftr-435	1101	12	a	a	DET
ftr-435	1101	13	bona	bona	ADJ
ftr-435	1101	14	fide	fide	ADJ
ftr-435	1101	15	intent	intent	NOUN
ftr-435	1101	16	to	to	PART
ftr-435	1101	17	enter	enter	VERB
ftr-435	1101	18	into	into	ADP
ftr-435	1101	19	a	a	DET
ftr-435	1101	20	deferred	defer	VERB
ftr-435	1101	21	exchange	exchange	NOUN
ftr-435	1101	22	of	of	ADP
ftr-435	1101	23	like	like	ADJ
ftr-435	1101	24	-	-	PUNCT
ftr-435	1101	25	kind	kind	NOUN
ftr-435	1101	26	property	property	NOUN
ftr-435	1101	27	within	within	ADP
ftr-435	1101	28	the	the	DET
ftr-435	1101	29	meaning	meaning	NOUN
ftr-435	1101	30	of	of	ADP
ftr-435	1101	31	reg	reg	NOUN
ftr-435	1101	32	.	.	PUNCT
ftr-435	1102	1	§	§	PROPN
ftr-435	1102	2	1.1031(k)-1(j)(2)(iv	1.1031(k)-1(j)(2)(iv	PROPN
ftr-435	1102	3	)	)	PUNCT
ftr-435	1102	4	,	,	PUNCT
ftr-435	1102	5	and	and	CCONJ
ftr-435	1102	6	under	under	ADP
ftr-435	1102	7	reg	reg	NOUN
ftr-435	1102	8	.	.	PUNCT
ftr-435	1103	1	§	§	PROPN
ftr-435	1103	2	1.1031(k)-1(g)(3	1.1031(k)-1(g)(3	NUM
ftr-435	1103	3	)	)	PUNCT
ftr-435	1103	4	was	be	AUX
ftr-435	1103	5	not	not	PART
ftr-435	1103	6	in	in	ADP
ftr-435	1103	7	actual	actual	ADJ
ftr-435	1103	8	or	or	CCONJ
ftr-435	1103	9	constructive	constructive	ADJ
ftr-435	1103	10	receipt	receipt	NOUN
ftr-435	1103	11	of	of	ADP
ftr-435	1103	12	property	property	NOUN
ftr-435	1103	13	in	in	ADP
ftr-435	1103	14	1994	1994	NUM
ftr-435	1103	15	.	.	PUNCT
ftr-435	1104	1	whether	whether	SCONJ
ftr-435	1104	2	the	the	DET
ftr-435	1104	3	transaction	transaction	NOUN
ftr-435	1104	4	was	be	AUX
ftr-435	1104	5	a	a	DET
ftr-435	1104	6	like	like	ADJ
ftr-435	1104	7	-	-	PUNCT
ftr-435	1104	8	kind	kind	NOUN
ftr-435	1104	9	exchange	exchange	NOUN
ftr-435	1104	10	or	or	CCONJ
ftr-435	1104	11	an	an	DET
ftr-435	1104	12	installment	installment	NOUN
ftr-435	1104	13	sale	sale	NOUN
ftr-435	1104	14	with	with	ADP
ftr-435	1104	15	payment	payment	NOUN
ftr-435	1104	16	received	receive	VERB
ftr-435	1104	17	in	in	ADP
ftr-435	1104	18	1995	1995	NUM
ftr-435	1104	19	was	be	AUX
ftr-435	1104	20	a	a	DET
ftr-435	1104	21	question	question	NOUN
ftr-435	1104	22	left	leave	VERB
ftr-435	1104	23	to	to	ADP
ftr-435	1104	24	another	another	DET
ftr-435	1104	25	day	day	NOUN
ftr-435	1105	1	[	[	X
ftr-435	1105	2	presumably	presumably	ADV
ftr-435	1105	3	the	the	DET
ftr-435	1105	4	year	year	NOUN
ftr-435	1105	5	in	in	ADP
ftr-435	1105	6	which	which	PRON
ftr-435	1105	7	the	the	DET
ftr-435	1105	8	replacement	replacement	NOUN
ftr-435	1105	9	land	land	NOUN
ftr-435	1105	10	is	be	AUX
ftr-435	1105	11	sold	sell	VERB
ftr-435	1105	12	]	]	PUNCT
ftr-435	1105	13	.	.	PUNCT
ftr-435	1106	1	oh	oh	INTJ
ftr-435	1106	2	,	,	PUNCT
ftr-435	1106	3	by	by	ADP
ftr-435	1106	4	the	the	DET
ftr-435	1106	5	way	way	NOUN
ftr-435	1106	6	,	,	PUNCT
ftr-435	1106	7	by	by	ADP
ftr-435	1106	8	the	the	DET
ftr-435	1106	9	time	time	NOUN
ftr-435	1106	10	the	the	DET
ftr-435	1106	11	case	case	NOUN
ftr-435	1106	12	had	have	AUX
ftr-435	1106	13	been	be	AUX
ftr-435	1106	14	decided	decide	VERB
ftr-435	1106	15	,	,	PUNCT
ftr-435	1106	16	the	the	DET
ftr-435	1106	17	statute	statute	NOUN
ftr-435	1106	18	of	of	ADP
ftr-435	1106	19	limitations	limitation	NOUN
ftr-435	1106	20	had	have	AUX
ftr-435	1106	21	run	run	VERB
ftr-435	1106	22	on	on	ADP
ftr-435	1106	23	1995	1995	NUM
ftr-435	1106	24	[	[	PUNCT
ftr-435	1106	25	for	for	ADP
ftr-435	1106	26	which	which	DET
ftr-435	1106	27	year	year	NOUN
ftr-435	1106	28	it	it	PRON
ftr-435	1106	29	2002	2002	NUM
ftr-435	1106	30	]	]	PUNCT
ftr-435	1106	31	recent	recent	ADJ
ftr-435	1106	32	developments	development	NOUN
ftr-435	1106	33	in	in	ADP
ftr-435	1106	34	federal	federal	ADJ
ftr-435	1106	35	income	income	NOUN
ftr-435	1106	36	taxation	taxation	NOUN
ftr-435	1106	37	675	675	NUM
ftr-435	1106	38	13	13	NUM
ftr-435	1106	39	.	.	PUNCT
ftr-435	1107	1	john	john	PROPN
ftr-435	1107	2	�	�	PROPN
ftr-435	1107	3	s	s	PART
ftr-435	1107	4	basis	basis	NOUN
ftr-435	1107	5	in	in	ADP
ftr-435	1107	6	the	the	DET
ftr-435	1107	7	property	property	NOUN
ftr-435	1107	8	was	be	AUX
ftr-435	1107	9	$	$	SYM
ftr-435	1107	10	130,794	130,794	NUM
ftr-435	1107	11	.	.	PUNCT
ftr-435	1108	1	he	he	PRON
ftr-435	1108	2	transferred	transfer	VERB
ftr-435	1108	3	the	the	DET
ftr-435	1108	4	land	land	NOUN
ftr-435	1108	5	to	to	ADP
ftr-435	1108	6	louise	louise	PROPN
ftr-435	1108	7	to	to	PART
ftr-435	1108	8	satisfy	satisfy	VERB
ftr-435	1108	9	a	a	DET
ftr-435	1108	10	debt	debt	NOUN
ftr-435	1108	11	totaling	total	VERB
ftr-435	1108	12	$	$	SYM
ftr-435	1108	13	2,153,845	2,153,845	NUM
ftr-435	1108	14	,	,	PUNCT
ftr-435	1108	15	including	include	VERB
ftr-435	1108	16	$	$	SYM
ftr-435	1108	17	1,500,000	1,500,000	NUM
ftr-435	1108	18	in	in	ADP
ftr-435	1108	19	principal	principal	NOUN
ftr-435	1108	20	,	,	PUNCT
ftr-435	1108	21	$	$	SYM
ftr-435	1108	22	344,938	344,938	NUM
ftr-435	1108	23	in	in	ADP
ftr-435	1108	24	interest	interest	NOUN
ftr-435	1108	25	,	,	PUNCT
ftr-435	1108	26	$	$	SYM
ftr-435	1108	27	300,606.08	300,606.08	NUM
ftr-435	1108	28	in	in	ADP
ftr-435	1108	29	attorney	attorney	NOUN
ftr-435	1108	30	�	�	PROPN
ftr-435	1108	31	s	s	PART
ftr-435	1108	32	fees	fee	NOUN
ftr-435	1108	33	,	,	PUNCT
ftr-435	1108	34	and	and	CCONJ
ftr-435	1108	35	$	$	SYM
ftr-435	1108	36	8,300	8,300	NUM
ftr-435	1108	37	in	in	ADP
ftr-435	1108	38	collection	collection	NOUN
ftr-435	1108	39	costs	cost	NOUN
ftr-435	1108	40	.	.	PUNCT
ftr-435	1109	1	john	john	PROPN
ftr-435	1109	2	reported	report	VERB
ftr-435	1109	3	no	no	DET
ftr-435	1109	4	capital	capital	NOUN
ftr-435	1109	5	gain	gain	NOUN
ftr-435	1109	6	from	from	ADP
ftr-435	1109	7	his	his	PRON
ftr-435	1109	8	use	use	NOUN
ftr-435	1109	9	of	of	ADP
ftr-435	1109	10	the	the	DET
ftr-435	1109	11	appreciated	appreciated	ADJ
ftr-435	1109	12	property	property	NOUN
ftr-435	1109	13	to	to	PART
ftr-435	1109	14	satisfy	satisfy	VERB
ftr-435	1109	15	his	his	PRON
ftr-435	1109	16	debt	debt	NOUN
ftr-435	1109	17	.	.	PUNCT
ftr-435	1110	1	louise	louise	PROPN
ftr-435	1110	2	sold	sell	VERB
ftr-435	1110	3	the	the	DET
ftr-435	1110	4	property	property	NOUN
ftr-435	1110	5	for	for	ADP
ftr-435	1110	6	$	$	SYM
ftr-435	1110	7	2,265,000	2,265,000	NUM
ftr-435	1110	8	and	and	CCONJ
ftr-435	1110	9	reported	report	VERB
ftr-435	1110	10	a	a	DET
ftr-435	1110	11	$	$	SYM
ftr-435	1110	12	100,000	100,000	NUM
ftr-435	1110	13	short	short	ADJ
ftr-435	1110	14	-	-	PUNCT
ftr-435	1110	15	term	term	NOUN
ftr-435	1110	16	capital	capital	NOUN
ftr-435	1110	17	gain	gain	NOUN
ftr-435	1110	18	and	and	CCONJ
ftr-435	1110	19	$	$	SYM
ftr-435	1110	20	356,500	356,500	NUM
ftr-435	1110	21	in	in	ADP
ftr-435	1110	22	interest	interest	NOUN
ftr-435	1110	23	income	income	NOUN
ftr-435	1110	24	.	.	PUNCT
ftr-435	1111	1	appears	appear	VERB
ftr-435	1111	2	that	that	SCONJ
ftr-435	1111	3	the	the	DET
ftr-435	1111	4	taxpayer	taxpayer	NOUN
ftr-435	1111	5	reported	report	VERB
ftr-435	1111	6	the	the	DET
ftr-435	1111	7	closing	closing	NOUN
ftr-435	1111	8	of	of	ADP
ftr-435	1111	9	the	the	DET
ftr-435	1111	10	transaction	transaction	NOUN
ftr-435	1111	11	as	as	ADP
ftr-435	1111	12	a	a	DET
ftr-435	1111	13	like	like	ADJ
ftr-435	1111	14	-	-	PUNCT
ftr-435	1111	15	kind	kind	NOUN
ftr-435	1111	16	exchange	exchange	NOUN
ftr-435	1111	17	,	,	PUNCT
ftr-435	1111	18	not	not	PART
ftr-435	1111	19	receipt	receipt	NOUN
ftr-435	1111	20	of	of	ADP
ftr-435	1111	21	an	an	DET
ftr-435	1111	22	installment	installment	NOUN
ftr-435	1111	23	payment	payment	NOUN
ftr-435	1111	24	]	]	PUNCT
ftr-435	1111	25	.	.	PUNCT
ftr-435	1112	1	d.	d.	PROPN
ftr-435	1112	2	section	section	PROPN
ftr-435	1112	3	1041	1041	NUM
ftr-435	1112	4	1	1	NUM
ftr-435	1112	5	.	.	PUNCT
ftr-435	1113	1	for	for	ADP
ftr-435	1113	2	just	just	ADV
ftr-435	1113	3	how	how	SCONJ
ftr-435	1113	4	long	long	ADV
ftr-435	1113	5	are	be	AUX
ftr-435	1113	6	you	you	PRON
ftr-435	1113	7	a	a	DET
ftr-435	1113	8	�	�	PROPN
ftr-435	1113	9	former	former	ADJ
ftr-435	1113	10	spouse	spouse	PROPN
ftr-435	1113	11	�	�	PROPN
ftr-435	1113	12	�	�	PROPN
ftr-435	1113	13	incident	incident	PROPN
ftr-435	1113	14	to	to	ADP
ftr-435	1113	15	a	a	DET
ftr-435	1113	16	divorce	divorce	NOUN
ftr-435	1113	17	�	�	NOUN
ftr-435	1113	18	under	under	ADP
ftr-435	1113	19	§	§	PROPN
ftr-435	1113	20	1041	1041	NUM
ftr-435	1113	21	?	?	PUNCT
ftr-435	1114	1	a.	a.	NOUN
ftr-435	1114	2	for	for	ADP
ftr-435	1114	3	a	a	DET
ftr-435	1114	4	long	long	ADJ
ftr-435	1114	5	,	,	PUNCT
ftr-435	1114	6	long	long	ADJ
ftr-435	1114	7	time	time	NOUN
ftr-435	1114	8	.	.	PUNCT
ftr-435	1115	1	young	young	ADJ
ftr-435	1115	2	v.	v.	PROPN
ftr-435	1115	3	commissioner	commissioner	PROPN
ftr-435	1115	4	,	,	PUNCT
ftr-435	1115	5	113	113	NUM
ftr-435	1115	6	t.c	t.c	PROPN
ftr-435	1115	7	.	.	PROPN
ftr-435	1115	8	152	152	NUM
ftr-435	1115	9	(	(	PUNCT
ftr-435	1115	10	8/20/99	8/20/99	NUM
ftr-435	1115	11	)	)	PUNCT
ftr-435	1115	12	.	.	PUNCT
ftr-435	1116	1	a	a	DET
ftr-435	1116	2	former	former	ADJ
ftr-435	1116	3	husband	husband	NOUN
ftr-435	1116	4	defaulted	default	VERB
ftr-435	1116	5	on	on	ADP
ftr-435	1116	6	a	a	DET
ftr-435	1116	7	$	$	SYM
ftr-435	1116	8	1.5	1.5	NUM
ftr-435	1116	9	million	million	NUM
ftr-435	1116	10	promissory	promissory	NOUN
ftr-435	1116	11	note	note	NOUN
ftr-435	1116	12	given	give	VERB
ftr-435	1116	13	to	to	ADP
ftr-435	1116	14	his	his	PRON
ftr-435	1116	15	former	former	ADJ
ftr-435	1116	16	wife	wife	NOUN
ftr-435	1116	17	in	in	ADP
ftr-435	1116	18	a	a	DET
ftr-435	1116	19	divorce	divorce	NOUN
ftr-435	1116	20	settlement	settlement	NOUN
ftr-435	1116	21	in	in	ADP
ftr-435	1116	22	1989	1989	NUM
ftr-435	1116	23	and	and	CCONJ
ftr-435	1116	24	satisfied	satisfy	VERB
ftr-435	1116	25	a	a	DET
ftr-435	1116	26	judgment	judgment	NOUN
ftr-435	1116	27	on	on	ADP
ftr-435	1116	28	the	the	DET
ftr-435	1116	29	note	note	NOUN
ftr-435	1116	30	by	by	ADP
ftr-435	1116	31	transferring	transfer	VERB
ftr-435	1116	32	real	real	ADJ
ftr-435	1116	33	estate	estate	NOUN
ftr-435	1116	34	,	,	PUNCT
ftr-435	1116	35	which	which	PRON
ftr-435	1116	36	he	he	PRON
ftr-435	1116	37	had	have	AUX
ftr-435	1116	38	received	receive	VERB
ftr-435	1116	39	in	in	ADP
ftr-435	1116	40	the	the	DET
ftr-435	1116	41	original	original	ADJ
ftr-435	1116	42	divorce	divorce	NOUN
ftr-435	1116	43	,	,	PUNCT
ftr-435	1116	44	to	to	ADP
ftr-435	1116	45	his	his	PRON
ftr-435	1116	46	former	former	ADJ
ftr-435	1116	47	wife	wife	NOUN
ftr-435	1116	48	in	in	ADP
ftr-435	1116	49	1992	1992	NUM
ftr-435	1116	50	.	.	PUNCT
ftr-435	1117	1	she	she	PRON
ftr-435	1117	2	subsequently	subsequently	ADV
ftr-435	1117	3	sold	sell	VERB
ftr-435	1117	4	the	the	DET
ftr-435	1117	5	property	property	NOUN
ftr-435	1117	6	for	for	ADP
ftr-435	1117	7	$	$	SYM
ftr-435	1117	8	2.2	2.2	NUM
ftr-435	1117	9	million.13	million.13	NOUN
ftr-435	1117	10	the	the	DET
ftr-435	1117	11	value	value	NOUN
ftr-435	1117	12	of	of	ADP
ftr-435	1117	13	the	the	DET
ftr-435	1117	14	real	real	ADJ
ftr-435	1117	15	estate	estate	NOUN
ftr-435	1117	16	equaled	equal	VERB
ftr-435	1117	17	the	the	DET
ftr-435	1117	18	sum	sum	NOUN
ftr-435	1117	19	of	of	ADP
ftr-435	1117	20	the	the	DET
ftr-435	1117	21	principal	principal	NOUN
ftr-435	1117	22	of	of	ADP
ftr-435	1117	23	the	the	DET
ftr-435	1117	24	note	note	NOUN
ftr-435	1117	25	,	,	PUNCT
ftr-435	1117	26	accrued	accrue	VERB
ftr-435	1117	27	but	but	CCONJ
ftr-435	1117	28	unpaid	unpaid	ADJ
ftr-435	1117	29	interest	interest	NOUN
ftr-435	1117	30	,	,	PUNCT
ftr-435	1117	31	the	the	DET
ftr-435	1117	32	wife	wife	NOUN
ftr-435	1117	33	�	�	PROPN
ftr-435	1117	34	s	s	PART
ftr-435	1117	35	attorney	attorney	NOUN
ftr-435	1117	36	�	�	PROPN
ftr-435	1117	37	s	s	PART
ftr-435	1117	38	fees	fee	NOUN
ftr-435	1117	39	,	,	PUNCT
ftr-435	1117	40	and	and	CCONJ
ftr-435	1117	41	certain	certain	ADJ
ftr-435	1117	42	costs	cost	NOUN
ftr-435	1117	43	.	.	PUNCT
ftr-435	1118	1	the	the	DET
ftr-435	1118	2	tax	tax	NOUN
ftr-435	1118	3	court	court	NOUN
ftr-435	1118	4	(	(	PUNCT
ftr-435	1118	5	judge	judge	PROPN
ftr-435	1118	6	foley	foley	PROPN
ftr-435	1118	7	)	)	PUNCT
ftr-435	1118	8	held	hold	VERB
ftr-435	1118	9	that	that	SCONJ
ftr-435	1118	10	the	the	DET
ftr-435	1118	11	husband	husband	NOUN
ftr-435	1118	12	�	�	PROPN
ftr-435	1118	13	s	s	PART
ftr-435	1118	14	transfer	transfer	NOUN
ftr-435	1118	15	of	of	ADP
ftr-435	1118	16	the	the	DET
ftr-435	1118	17	real	real	ADJ
ftr-435	1118	18	estate	estate	NOUN
ftr-435	1118	19	was	be	AUX
ftr-435	1118	20	�	�	NOUN
ftr-435	1118	21	incident	incident	NOUN
ftr-435	1118	22	to	to	ADP
ftr-435	1118	23	the	the	DET
ftr-435	1118	24	divorce	divorce	NOUN
ftr-435	1118	25	.	.	PUNCT
ftr-435	1119	1	�	�	PROPN
ftr-435	1119	2	accordingly	accordingly	ADV
ftr-435	1119	3	,	,	PUNCT
ftr-435	1119	4	under	under	ADP
ftr-435	1119	5	§	§	PROPN
ftr-435	1119	6	1041	1041	NUM
ftr-435	1119	7	,	,	PUNCT
ftr-435	1119	8	the	the	DET
ftr-435	1119	9	husband	husband	NOUN
ftr-435	1119	10	recognized	recognize	VERB
ftr-435	1119	11	no	no	DET
ftr-435	1119	12	gain	gain	NOUN
ftr-435	1119	13	on	on	ADP
ftr-435	1119	14	the	the	DET
ftr-435	1119	15	transfer	transfer	NOUN
ftr-435	1119	16	and	and	CCONJ
ftr-435	1119	17	the	the	DET
ftr-435	1119	18	wife	wife	NOUN
ftr-435	1119	19	held	hold	VERB
ftr-435	1119	20	it	it	PRON
ftr-435	1119	21	at	at	ADP
ftr-435	1119	22	her	her	PRON
ftr-435	1119	23	husband	husband	NOUN
ftr-435	1119	24	�	�	PROPN
ftr-435	1119	25	s	s	PART
ftr-435	1119	26	adjusted	adjusted	ADJ
ftr-435	1119	27	basis	basis	NOUN
ftr-435	1119	28	.	.	PUNCT
ftr-435	1120	1	b.	b.	PROPN
ftr-435	1120	2	affirmed	affirm	VERB
ftr-435	1120	3	.	.	PUNCT
ftr-435	1121	1	young	young	PROPN
ftr-435	1121	2	v.	v.	PROPN
ftr-435	1121	3	commissioner	commissioner	PROPN
ftr-435	1121	4	,	,	PUNCT
ftr-435	1121	5	240	240	NUM
ftr-435	1121	6	f.3d	f.3d	NUM
ftr-435	1121	7	369	369	NUM
ftr-435	1121	8	,	,	PUNCT
ftr-435	1121	9	2001	2001	NUM
ftr-435	1121	10	-	-	SYM
ftr-435	1121	11	1	1	NUM
ftr-435	1121	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	1121	13	.	.	PROPN
ftr-435	1122	1	¶	¶	PROPN
ftr-435	1122	2	50,244	50,244	NUM
ftr-435	1122	3	,	,	PUNCT
ftr-435	1122	4	87	87	NUM
ftr-435	1122	5	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-435	1122	6	889	889	NUM
ftr-435	1122	7	(	(	PUNCT
ftr-435	1122	8	4th	4th	ADJ
ftr-435	1122	9	cir	cir	NOUN
ftr-435	1122	10	.	.	PUNCT
ftr-435	1123	1	2/16/01	2/16/01	NUM
ftr-435	1123	2	)	)	PUNCT
ftr-435	1123	3	(	(	PUNCT
ftr-435	1123	4	2	2	NUM
ftr-435	1123	5	-	-	SYM
ftr-435	1123	6	1	1	NUM
ftr-435	1123	7	)	)	PUNCT
ftr-435	1123	8	.	.	PUNCT
ftr-435	1124	1	the	the	DET
ftr-435	1124	2	court	court	NOUN
ftr-435	1124	3	of	of	ADP
ftr-435	1124	4	appeals	appeals	PROPN
ftr-435	1124	5	rejected	reject	VERB
ftr-435	1124	6	mrs	mrs	PROPN
ftr-435	1124	7	.	.	PROPN
ftr-435	1124	8	young	young	PROPN
ftr-435	1124	9	�	�	PROPN
ftr-435	1124	10	s	s	PART
ftr-435	1124	11	argument	argument	NOUN
ftr-435	1124	12	that	that	SCONJ
ftr-435	1124	13	she	she	PRON
ftr-435	1124	14	received	receive	VERB
ftr-435	1124	15	the	the	DET
ftr-435	1124	16	property	property	NOUN
ftr-435	1124	17	as	as	ADP
ftr-435	1124	18	a	a	DET
ftr-435	1124	19	�	�	NOUN
ftr-435	1124	20	judgment	judgment	NOUN
ftr-435	1124	21	creditor	creditor	NOUN
ftr-435	1124	22	,	,	PUNCT
ftr-435	1124	23	�	�	PROPN
ftr-435	1124	24	finding	find	VERB
ftr-435	1124	25	that	that	SCONJ
ftr-435	1124	26	the	the	DET
ftr-435	1124	27	only	only	ADJ
ftr-435	1124	28	relevant	relevant	ADJ
ftr-435	1124	29	status	status	NOUN
ftr-435	1124	30	was	be	AUX
ftr-435	1124	31	her	her	PRON
ftr-435	1124	32	status	status	NOUN
ftr-435	1124	33	as	as	ADP
ftr-435	1124	34	a	a	DET
ftr-435	1124	35	�	�	PROPN
ftr-435	1124	36	former	former	ADJ
ftr-435	1124	37	spouse	spouse	NOUN
ftr-435	1124	38	.	.	PUNCT
ftr-435	1125	1	�	�	PROPN
ftr-435	1125	2	the	the	DET
ftr-435	1125	3	sole	sole	ADJ
ftr-435	1125	4	reason	reason	NOUN
ftr-435	1125	5	for	for	ADP
ftr-435	1125	6	the	the	DET
ftr-435	1125	7	1992	1992	NUM
ftr-435	1125	8	transfer	transfer	NOUN
ftr-435	1125	9	of	of	ADP
ftr-435	1125	10	the	the	DET
ftr-435	1125	11	real	real	ADJ
ftr-435	1125	12	estate	estate	NOUN
ftr-435	1125	13	from	from	ADP
ftr-435	1125	14	mr	mr	PROPN
ftr-435	1125	15	.	.	PROPN
ftr-435	1125	16	young	young	PROPN
ftr-435	1125	17	to	to	ADP
ftr-435	1125	18	mrs	mrs	PROPN
ftr-435	1125	19	.	.	PROPN
ftr-435	1125	20	young	young	PROPN
ftr-435	1125	21	was	be	AUX
ftr-435	1125	22	to	to	PART
ftr-435	1125	23	resolve	resolve	VERB
ftr-435	1125	24	ongoing	ongoing	ADJ
ftr-435	1125	25	disputes	dispute	NOUN
ftr-435	1125	26	that	that	PRON
ftr-435	1125	27	originated	originate	VERB
ftr-435	1125	28	in	in	ADP
ftr-435	1125	29	the	the	DET
ftr-435	1125	30	divorce	divorce	NOUN
ftr-435	1125	31	.	.	PUNCT
ftr-435	1126	1	had	have	AUX
ftr-435	1126	2	the	the	DET
ftr-435	1126	3	youngs	young	NOUN
ftr-435	1126	4	reached	reach	VERB
ftr-435	1126	5	this	this	DET
ftr-435	1126	6	settlement	settlement	NOUN
ftr-435	1126	7	at	at	ADP
ftr-435	1126	8	the	the	DET
ftr-435	1126	9	time	time	NOUN
ftr-435	1126	10	of	of	ADP
ftr-435	1126	11	their	their	PRON
ftr-435	1126	12	divorce	divorce	NOUN
ftr-435	1126	13	,	,	PUNCT
ftr-435	1126	14	there	there	PRON
ftr-435	1126	15	is	be	VERB
ftr-435	1126	16	no	no	DET
ftr-435	1126	17	question	question	NOUN
ftr-435	1126	18	that	that	SCONJ
ftr-435	1126	19	this	this	DET
ftr-435	1126	20	transaction	transaction	NOUN
ftr-435	1126	21	would	would	AUX
ftr-435	1126	22	have	have	AUX
ftr-435	1126	23	fallen	fall	VERB
ftr-435	1126	24	under	under	ADP
ftr-435	1126	25	§	§	PROPN
ftr-435	1126	26	1041	1041	NUM
ftr-435	1126	27	.	.	PUNCT
ftr-435	1127	1	there	there	PRON
ftr-435	1127	2	is	be	VERB
ftr-435	1127	3	no	no	DET
ftr-435	1127	4	reason	reason	NOUN
ftr-435	1127	5	for	for	SCONJ
ftr-435	1127	6	the	the	DET
ftr-435	1127	7	holding	holding	NOUN
ftr-435	1127	8	to	to	PART
ftr-435	1127	9	differ	differ	VERB
ftr-435	1127	10	here	here	ADV
ftr-435	1127	11	where	where	SCONJ
ftr-435	1127	12	the	the	DET
ftr-435	1127	13	same	same	ADJ
ftr-435	1127	14	result	result	NOUN
ftr-435	1127	15	occurred	occur	VERB
ftr-435	1127	16	through	through	ADP
ftr-435	1127	17	two	two	NUM
ftr-435	1127	18	transactions	transaction	NOUN
ftr-435	1127	19	instead	instead	ADV
ftr-435	1127	20	of	of	ADP
ftr-435	1127	21	one	one	NUM
ftr-435	1127	22	.	.	PUNCT
ftr-435	1128	1	676	676	NUM
ftr-435	1128	2	florida	florida	PROPN
ftr-435	1128	3	tax	tax	NOUN
ftr-435	1128	4	review	review	NOUN
ftr-435	1128	5	[	[	X
ftr-435	1128	6	vol.5	vol.5	ADV
ftr-435	1128	7	:	:	PUNCT
ftr-435	1128	8	si	si	X
ftr-435	1128	9	the	the	DET
ftr-435	1128	10	policy	policy	NOUN
ftr-435	1128	11	animating	animate	VERB
ftr-435	1128	12	§	§	PROPN
ftr-435	1128	13	1041	1041	NUM
ftr-435	1128	14	is	be	AUX
ftr-435	1128	15	clear	clear	ADJ
ftr-435	1128	16	.	.	PUNCT
ftr-435	1129	1	congress	congress	PROPN
ftr-435	1129	2	has	have	AUX
ftr-435	1129	3	chosen	choose	VERB
ftr-435	1129	4	to	to	PART
ftr-435	1129	5	�	�	VERB
ftr-435	1129	6	treat	treat	VERB
ftr-435	1129	7	a	a	DET
ftr-435	1129	8	husband	husband	NOUN
ftr-435	1129	9	and	and	CCONJ
ftr-435	1129	10	wife	wife	NOUN
ftr-435	1129	11	[	[	X
ftr-435	1129	12	and	and	CCONJ
ftr-435	1129	13	former	former	ADJ
ftr-435	1129	14	husband	husband	NOUN
ftr-435	1129	15	and	and	CCONJ
ftr-435	1129	16	wife	wife	NOUN
ftr-435	1129	17	acting	acting	NOUN
ftr-435	1129	18	incident	incident	NOUN
ftr-435	1129	19	to	to	PART
ftr-435	1129	20	divorce	divorce	VERB
ftr-435	1129	21	]	]	PUNCT
ftr-435	1129	22	as	as	ADP
ftr-435	1129	23	one	one	NUM
ftr-435	1129	24	economic	economic	ADJ
ftr-435	1129	25	unit	unit	NOUN
ftr-435	1129	26	,	,	PUNCT
ftr-435	1129	27	and	and	CCONJ
ftr-435	1129	28	to	to	PART
ftr-435	1129	29	defer	defer	VERB
ftr-435	1129	30	,	,	PUNCT
ftr-435	1129	31	but	but	CCONJ
ftr-435	1129	32	not	not	PART
ftr-435	1129	33	eliminate	eliminate	VERB
ftr-435	1129	34	,	,	PUNCT
ftr-435	1129	35	the	the	DET
ftr-435	1129	36	recognition	recognition	NOUN
ftr-435	1129	37	of	of	ADP
ftr-435	1129	38	any	any	DET
ftr-435	1129	39	gain	gain	NOUN
ftr-435	1129	40	or	or	CCONJ
ftr-435	1129	41	loss	loss	NOUN
ftr-435	1129	42	on	on	ADP
ftr-435	1129	43	interspousal	interspousal	ADJ
ftr-435	1129	44	property	property	NOUN
ftr-435	1129	45	transfers	transfer	NOUN
ftr-435	1129	46	until	until	SCONJ
ftr-435	1129	47	the	the	DET
ftr-435	1129	48	property	property	NOUN
ftr-435	1129	49	is	be	AUX
ftr-435	1129	50	conveyed	convey	VERB
ftr-435	1129	51	to	to	ADP
ftr-435	1129	52	a	a	DET
ftr-435	1129	53	third	third	ADJ
ftr-435	1129	54	party	party	NOUN
ftr-435	1129	55	outside	outside	ADP
ftr-435	1129	56	the	the	DET
ftr-435	1129	57	economic	economic	ADJ
ftr-435	1129	58	unit	unit	NOUN
ftr-435	1129	59	.	.	PUNCT
ftr-435	1130	1	�	�	PROPN
ftr-435	1130	2	blatt	blatt	PROPN
ftr-435	1130	3	v.	v.	PROPN
ftr-435	1130	4	commissioner	commissioner	PROPN
ftr-435	1130	5	,	,	PUNCT
ftr-435	1130	6	102	102	NUM
ftr-435	1130	7	t.c	t.c	PROPN
ftr-435	1130	8	.	.	PROPN
ftr-435	1130	9	77	77	NUM
ftr-435	1130	10	,	,	PUNCT
ftr-435	1130	11	80	80	NUM
ftr-435	1130	12	(	(	PUNCT
ftr-435	1130	13	1994	1994	NUM
ftr-435	1130	14	)	)	PUNCT
ftr-435	1130	15	(	(	PUNCT
ftr-435	1130	16	emphasis	emphasis	NOUN
ftr-435	1130	17	added	add	VERB
ftr-435	1130	18	)	)	PUNCT
ftr-435	1130	19	.	.	PUNCT
ftr-435	1130	20	.	.	PUNCT
ftr-435	1130	21	.	.	PUNCT
ftr-435	1131	1	thus	thus	ADV
ftr-435	1131	2	,	,	PUNCT
ftr-435	1131	3	no	no	DET
ftr-435	1131	4	taxable	taxable	ADJ
ftr-435	1131	5	event	event	NOUN
ftr-435	1131	6	occurred	occur	VERB
ftr-435	1131	7	and	and	CCONJ
ftr-435	1131	8	no	no	DET
ftr-435	1131	9	gain	gain	NOUN
ftr-435	1131	10	was	be	AUX
ftr-435	1131	11	realized	realize	VERB
ftr-435	1131	12	by	by	ADP
ftr-435	1131	13	either	either	CCONJ
ftr-435	1131	14	mr	mr	PROPN
ftr-435	1131	15	.	.	PROPN
ftr-435	1131	16	or	or	CCONJ
ftr-435	1131	17	mrs	mrs	PROPN
ftr-435	1131	18	.	.	PROPN
ftr-435	1131	19	young	young	PROPN
ftr-435	1131	20	until	until	ADP
ftr-435	1131	21	mrs	mrs	PROPN
ftr-435	1131	22	.	.	PROPN
ftr-435	1131	23	young	young	PROPN
ftr-435	1131	24	sold	sell	VERB
ftr-435	1131	25	the	the	DET
ftr-435	1131	26	59	59	NUM
ftr-435	1131	27	acres	acre	NOUN
ftr-435	1131	28	to	to	ADP
ftr-435	1131	29	a	a	DET
ftr-435	1131	30	third	third	ADJ
ftr-435	1131	31	party	party	NOUN
ftr-435	1131	32	.	.	PUNCT
ftr-435	1132	1	�	�	PROPN
ftr-435	1132	2	judge	judge	PROPN
ftr-435	1132	3	wilkins	wilkins	PROPN
ftr-435	1132	4	,	,	PUNCT
ftr-435	1132	5	in	in	ADP
ftr-435	1132	6	dissent	dissent	NOUN
ftr-435	1132	7	,	,	PUNCT
ftr-435	1132	8	argued	argue	VERB
ftr-435	1132	9	that	that	SCONJ
ftr-435	1132	10	the	the	DET
ftr-435	1132	11	1992	1992	NUM
ftr-435	1132	12	agreement	agreement	NOUN
ftr-435	1132	13	was	be	AUX
ftr-435	1132	14	not	not	PART
ftr-435	1132	15	a	a	DET
ftr-435	1132	16	divorce	divorce	NOUN
ftr-435	1132	17	or	or	CCONJ
ftr-435	1132	18	separation	separation	NOUN
ftr-435	1132	19	agreement	agreement	NOUN
ftr-435	1132	20	and	and	CCONJ
ftr-435	1132	21	that	that	SCONJ
ftr-435	1132	22	this	this	DET
ftr-435	1132	23	fact	fact	NOUN
ftr-435	1132	24	raises	raise	VERB
ftr-435	1132	25	the	the	DET
ftr-435	1132	26	presumption	presumption	NOUN
ftr-435	1132	27	that	that	SCONJ
ftr-435	1132	28	the	the	DET
ftr-435	1132	29	property	property	NOUN
ftr-435	1132	30	transfer	transfer	NOUN
ftr-435	1132	31	was	be	AUX
ftr-435	1132	32	not	not	PART
ftr-435	1132	33	related	relate	VERB
ftr-435	1132	34	to	to	ADP
ftr-435	1132	35	the	the	DET
ftr-435	1132	36	cessation	cessation	NOUN
ftr-435	1132	37	of	of	ADP
ftr-435	1132	38	the	the	DET
ftr-435	1132	39	marriage	marriage	NOUN
ftr-435	1132	40	,	,	PUNCT
ftr-435	1132	41	and	and	CCONJ
ftr-435	1132	42	that	that	SCONJ
ftr-435	1132	43	the	the	DET
ftr-435	1132	44	government	government	NOUN
ftr-435	1132	45	failed	fail	VERB
ftr-435	1132	46	to	to	PART
ftr-435	1132	47	show	show	VERB
ftr-435	1132	48	�	�	PROPN
ftr-435	1132	49	that	that	SCONJ
ftr-435	1132	50	the	the	DET
ftr-435	1132	51	transfer	transfer	NOUN
ftr-435	1132	52	was	be	AUX
ftr-435	1132	53	made	make	VERB
ftr-435	1132	54	to	to	PART
ftr-435	1132	55	effect	effect	VERB
ftr-435	1132	56	the	the	DET
ftr-435	1132	57	division	division	NOUN
ftr-435	1132	58	of	of	ADP
ftr-435	1132	59	[	[	X
ftr-435	1132	60	marital	marital	ADJ
ftr-435	1132	61	]	]	X
ftr-435	1132	62	property	property	NOUN
ftr-435	1132	63	�	�	PROPN
ftr-435	1132	64	as	as	SCONJ
ftr-435	1132	65	required	require	VERB
ftr-435	1132	66	by	by	ADP
ftr-435	1132	67	temp	temp	NOUN
ftr-435	1132	68	.	.	PUNCT
ftr-435	1133	1	reg	reg	NOUN
ftr-435	1133	2	.	.	PUNCT
ftr-435	1134	1	§	§	PROPN
ftr-435	1134	2	1.1041	1.1041	NUM
ftr-435	1134	3	-	-	PUNCT
ftr-435	1134	4	1t(b	1t(b	NUM
ftr-435	1134	5	)	)	PUNCT
ftr-435	1134	6	.	.	PUNCT
ftr-435	1134	7	.	.	PUNCT
ftr-435	1134	8	.	.	PUNCT
ftr-435	1134	9	.	.	PUNCT
ftr-435	1135	1	because	because	SCONJ
ftr-435	1135	2	the	the	DET
ftr-435	1135	3	division	division	NOUN
ftr-435	1135	4	of	of	ADP
ftr-435	1135	5	marital	marital	ADJ
ftr-435	1135	6	property	property	NOUN
ftr-435	1135	7	was	be	AUX
ftr-435	1135	8	completed	complete	VERB
ftr-435	1135	9	years	year	NOUN
ftr-435	1135	10	before	before	ADP
ftr-435	1135	11	the	the	DET
ftr-435	1135	12	property	property	NOUN
ftr-435	1135	13	transfer	transfer	NOUN
ftr-435	1135	14	�	�	PROPN
ftr-435	1135	15	when	when	SCONJ
ftr-435	1135	16	the	the	DET
ftr-435	1135	17	parties	party	NOUN
ftr-435	1135	18	released	release	VERB
ftr-435	1135	19	their	their	PRON
ftr-435	1135	20	marital	marital	ADJ
ftr-435	1135	21	claims	claim	NOUN
ftr-435	1135	22	against	against	ADP
ftr-435	1135	23	one	one	NUM
ftr-435	1135	24	another	another	DET
ftr-435	1135	25	and	and	CCONJ
ftr-435	1135	26	louise	louise	PROPN
ftr-435	1135	27	accepted	accept	VERB
ftr-435	1135	28	the	the	DET
ftr-435	1135	29	promissory	promissory	NOUN
ftr-435	1135	30	note	note	NOUN
ftr-435	1135	31	�	�	PROPN
ftr-435	1136	1	i	i	PRON
ftr-435	1136	2	would	would	AUX
ftr-435	1136	3	hold	hold	VERB
ftr-435	1136	4	that	that	SCONJ
ftr-435	1136	5	the	the	DET
ftr-435	1136	6	government	government	NOUN
ftr-435	1136	7	failed	fail	VERB
ftr-435	1136	8	to	to	PART
ftr-435	1136	9	make	make	VERB
ftr-435	1136	10	the	the	DET
ftr-435	1136	11	necessary	necessary	ADJ
ftr-435	1136	12	showing	showing	NOUN
ftr-435	1136	13	.	.	PUNCT
ftr-435	1137	1	a	a	DET
ftr-435	1137	2	property	property	NOUN
ftr-435	1137	3	transfer	transfer	NOUN
ftr-435	1137	4	is	be	AUX
ftr-435	1137	5	not	not	PART
ftr-435	1137	6	made	make	VERB
ftr-435	1137	7	for	for	ADP
ftr-435	1137	8	the	the	DET
ftr-435	1137	9	purpose	purpose	NOUN
ftr-435	1137	10	of	of	ADP
ftr-435	1137	11	effecting	effect	VERB
ftr-435	1137	12	a	a	DET
ftr-435	1137	13	marital	marital	ADJ
ftr-435	1137	14	property	property	NOUN
ftr-435	1137	15	division	division	NOUN
ftr-435	1137	16	when	when	SCONJ
ftr-435	1137	17	the	the	DET
ftr-435	1137	18	marital	marital	ADJ
ftr-435	1137	19	property	property	NOUN
ftr-435	1137	20	division	division	NOUN
ftr-435	1137	21	has	have	AUX
ftr-435	1137	22	already	already	ADV
ftr-435	1137	23	been	be	AUX
ftr-435	1137	24	completed	complete	VERB
ftr-435	1137	25	.	.	PUNCT
ftr-435	1138	1	the	the	DET
ftr-435	1138	2	youngs	young	NOUN
ftr-435	1138	3	completed	complete	VERB
ftr-435	1138	4	this	this	DET
ftr-435	1138	5	division	division	NOUN
ftr-435	1138	6	when	when	SCONJ
ftr-435	1138	7	john	john	PROPN
ftr-435	1138	8	delivered	deliver	VERB
ftr-435	1138	9	the	the	DET
ftr-435	1138	10	promissory	promissory	ADJ
ftr-435	1138	11	note	note	NOUN
ftr-435	1138	12	to	to	ADP
ftr-435	1138	13	louise	louise	PROPN
ftr-435	1138	14	.	.	PUNCT
ftr-435	1139	1	his	his	PRON
ftr-435	1139	2	payments	payment	NOUN
ftr-435	1139	3	on	on	ADP
ftr-435	1139	4	the	the	DET
ftr-435	1139	5	note	note	NOUN
ftr-435	1139	6	did	do	AUX
ftr-435	1139	7	not	not	PART
ftr-435	1139	8	transfer	transfer	VERB
ftr-435	1139	9	marital	marital	ADJ
ftr-435	1139	10	property	property	NOUN
ftr-435	1139	11	;	;	PUNCT
ftr-435	1139	12	the	the	DET
ftr-435	1139	13	note	note	NOUN
ftr-435	1139	14	itself	itself	PRON
ftr-435	1139	15	accomplished	accomplish	VERB
ftr-435	1139	16	that	that	PRON
ftr-435	1139	17	.	.	PUNCT
ftr-435	1139	18	.	.	PUNCT
ftr-435	1139	19	.	.	PUNCT
ftr-435	1139	20	.	.	PUNCT
ftr-435	1140	1	the	the	DET
ftr-435	1140	2	1992	1992	NUM
ftr-435	1140	3	property	property	NOUN
ftr-435	1140	4	transfer	transfer	NOUN
ftr-435	1140	5	was	be	AUX
ftr-435	1140	6	made	make	VERB
ftr-435	1140	7	simply	simply	ADV
ftr-435	1140	8	to	to	PART
ftr-435	1140	9	satisfy	satisfy	VERB
ftr-435	1140	10	a	a	DET
ftr-435	1140	11	judgment	judgment	NOUN
ftr-435	1140	12	between	between	ADP
ftr-435	1140	13	them	they	PRON
ftr-435	1140	14	,	,	PUNCT
ftr-435	1140	15	for	for	ADP
ftr-435	1140	16	reasons	reason	NOUN
ftr-435	1140	17	bearing	bear	VERB
ftr-435	1140	18	no	no	DET
ftr-435	1140	19	relationship	relationship	NOUN
ftr-435	1140	20	to	to	ADP
ftr-435	1140	21	the	the	DET
ftr-435	1140	22	fact	fact	NOUN
ftr-435	1140	23	that	that	SCONJ
ftr-435	1140	24	the	the	DET
ftr-435	1140	25	parties	party	NOUN
ftr-435	1140	26	were	be	AUX
ftr-435	1140	27	previously	previously	ADV
ftr-435	1140	28	married	marry	VERB
ftr-435	1140	29	.	.	PUNCT
ftr-435	1140	30	.	.	PUNCT
ftr-435	1140	31	.	.	PUNCT
ftr-435	1140	32	.	.	PUNCT
ftr-435	1141	1	the	the	DET
ftr-435	1141	2	majority	majority	NOUN
ftr-435	1141	3	concludes	conclude	VERB
ftr-435	1141	4	that	that	SCONJ
ftr-435	1141	5	the	the	DET
ftr-435	1141	6	1992	1992	NUM
ftr-435	1141	7	property	property	NOUN
ftr-435	1141	8	transfer	transfer	NOUN
ftr-435	1141	9	should	should	AUX
ftr-435	1141	10	not	not	PART
ftr-435	1141	11	be	be	AUX
ftr-435	1141	12	treated	treat	VERB
ftr-435	1141	13	as	as	ADP
ftr-435	1141	14	a	a	DET
ftr-435	1141	15	taxable	taxable	ADJ
ftr-435	1141	16	event	event	NOUN
ftr-435	1141	17	because	because	SCONJ
ftr-435	1141	18	that	that	PRON
ftr-435	1141	19	would	would	AUX
ftr-435	1141	20	have	have	AUX
ftr-435	1141	21	been	be	AUX
ftr-435	1141	22	the	the	DET
ftr-435	1141	23	result	result	NOUN
ftr-435	1141	24	had	have	AUX
ftr-435	1141	25	louise	louise	PROPN
ftr-435	1141	26	agreed	agree	VERB
ftr-435	1141	27	to	to	ADP
ftr-435	1141	28	the	the	DET
ftr-435	1141	29	property	property	NOUN
ftr-435	1141	30	transfer	transfer	NOUN
ftr-435	1141	31	as	as	ADP
ftr-435	1141	32	part	part	NOUN
ftr-435	1141	33	of	of	ADP
ftr-435	1141	34	the	the	DET
ftr-435	1141	35	1989	1989	NUM
ftr-435	1141	36	divorce	divorce	NOUN
ftr-435	1141	37	settlement	settlement	NOUN
ftr-435	1141	38	.	.	PUNCT
ftr-435	1141	39	.	.	PUNCT
ftr-435	1141	40	.	.	PUNCT
ftr-435	1141	41	.	.	PUNCT
ftr-435	1142	1	[	[	X
ftr-435	1142	2	t]he	t]he	ADV
ftr-435	1142	3	hypothetical	hypothetical	ADJ
ftr-435	1142	4	transaction	transaction	NOUN
ftr-435	1142	5	offered	offer	VERB
ftr-435	1142	6	by	by	ADP
ftr-435	1142	7	the	the	DET
ftr-435	1142	8	majority	majority	NOUN
ftr-435	1142	9	and	and	CCONJ
ftr-435	1142	10	the	the	DET
ftr-435	1142	11	transaction	transaction	NOUN
ftr-435	1142	12	that	that	PRON
ftr-435	1142	13	actually	actually	ADV
ftr-435	1142	14	occurred	occur	VERB
ftr-435	1142	15	are	be	AUX
ftr-435	1142	16	not	not	PART
ftr-435	1142	17	alike	alike	ADV
ftr-435	1142	18	.	.	PUNCT
ftr-435	1143	1	in	in	ADP
ftr-435	1143	2	fact	fact	NOUN
ftr-435	1143	3	,	,	PUNCT
ftr-435	1143	4	they	they	PRON
ftr-435	1143	5	differ	differ	VERB
ftr-435	1143	6	in	in	ADP
ftr-435	1143	7	the	the	DET
ftr-435	1143	8	most	most	ADV
ftr-435	1143	9	critical	critical	ADJ
ftr-435	1143	10	way	way	NOUN
ftr-435	1143	11	:	:	PUNCT
ftr-435	1143	12	in	in	ADP
ftr-435	1143	13	the	the	DET
ftr-435	1143	14	hypothetical	hypothetical	ADJ
ftr-435	1143	15	,	,	PUNCT
ftr-435	1143	16	louise	louise	PROPN
ftr-435	1143	17	would	would	AUX
ftr-435	1143	18	have	have	AUX
ftr-435	1143	19	obtained	obtain	VERB
ftr-435	1143	20	the	the	DET
ftr-435	1143	21	property	property	NOUN
ftr-435	1143	22	as	as	ADP
ftr-435	1143	23	a	a	DET
ftr-435	1143	24	means	means	NOUN
ftr-435	1143	25	of	of	ADP
ftr-435	1143	26	severing	sever	VERB
ftr-435	1143	27	her	her	PRON
ftr-435	1143	28	economic	economic	ADJ
ftr-435	1143	29	union	union	NOUN
ftr-435	1143	30	with	with	ADP
ftr-435	1143	31	2002	2002	NUM
ftr-435	1143	32	]	]	PUNCT
ftr-435	1143	33	recent	recent	ADJ
ftr-435	1143	34	developments	development	NOUN
ftr-435	1143	35	in	in	ADP
ftr-435	1143	36	federal	federal	ADJ
ftr-435	1143	37	income	income	NOUN
ftr-435	1143	38	taxation	taxation	NOUN
ftr-435	1143	39	677	677	NUM
ftr-435	1143	40	her	her	PRON
ftr-435	1143	41	former	former	ADJ
ftr-435	1143	42	spouse	spouse	NOUN
ftr-435	1143	43	,	,	PUNCT
ftr-435	1143	44	thereby	thereby	ADV
ftr-435	1143	45	justifying	justify	VERB
ftr-435	1143	46	treatment	treatment	NOUN
ftr-435	1143	47	of	of	ADP
ftr-435	1143	48	the	the	DET
ftr-435	1143	49	transfer	transfer	NOUN
ftr-435	1143	50	as	as	SCONJ
ftr-435	1143	51	if	if	SCONJ
ftr-435	1143	52	it	it	PRON
ftr-435	1143	53	were	be	AUX
ftr-435	1143	54	made	make	VERB
ftr-435	1143	55	within	within	ADP
ftr-435	1143	56	a	a	DET
ftr-435	1143	57	single	single	ADJ
ftr-435	1143	58	economic	economic	ADJ
ftr-435	1143	59	unit	unit	NOUN
ftr-435	1143	60	,	,	PUNCT
ftr-435	1143	61	whereas	whereas	SCONJ
ftr-435	1143	62	in	in	ADP
ftr-435	1143	63	the	the	DET
ftr-435	1143	64	actual	actual	ADJ
ftr-435	1143	65	transaction	transaction	NOUN
ftr-435	1143	66	,	,	PUNCT
ftr-435	1143	67	the	the	DET
ftr-435	1143	68	property	property	NOUN
ftr-435	1143	69	was	be	AUX
ftr-435	1143	70	transferred	transfer	VERB
ftr-435	1143	71	after	after	SCONJ
ftr-435	1143	72	the	the	DET
ftr-435	1143	73	youngs	young	NOUN
ftr-435	1143	74	�	�	PROPN
ftr-435	1143	75	economic	economic	PROPN
ftr-435	1143	76	union	union	PROPN
ftr-435	1143	77	had	have	AUX
ftr-435	1143	78	already	already	ADV
ftr-435	1143	79	been	be	AUX
ftr-435	1143	80	completely	completely	ADV
ftr-435	1143	81	severed	sever	VERB
ftr-435	1143	82	.	.	PUNCT
ftr-435	1144	1	2	2	X
ftr-435	1144	2	.	.	X
ftr-435	1144	3	�	�	PROPN
ftr-435	1144	4	tis	tis	PROPN
ftr-435	1144	5	doubly	doubly	ADV
ftr-435	1144	6	blessed	bless	VERB
ftr-435	1144	7	to	to	PART
ftr-435	1144	8	get	get	AUX
ftr-435	1144	9	redeemed	redeem	VERB
ftr-435	1144	10	in	in	ADP
ftr-435	1144	11	divorce	divorce	NOUN
ftr-435	1144	12	than	than	ADP
ftr-435	1144	13	in	in	ADP
ftr-435	1144	14	marital	marital	ADJ
ftr-435	1144	15	bliss	bliss	NOUN
ftr-435	1144	16	.	.	PUNCT
ftr-435	1145	1	read	read	PROPN
ftr-435	1145	2	v.	v.	ADP
ftr-435	1145	3	commissioner	commissioner	NOUN
ftr-435	1145	4	,	,	PUNCT
ftr-435	1145	5	114	114	NUM
ftr-435	1145	6	t.c	t.c	PROPN
ftr-435	1145	7	.	.	PROPN
ftr-435	1145	8	14	14	NUM
ftr-435	1145	9	(	(	PUNCT
ftr-435	1145	10	2/4/00	2/4/00	NUM
ftr-435	1145	11	)	)	PUNCT
ftr-435	1145	12	.	.	PUNCT
ftr-435	1146	1	mr	mr	PROPN
ftr-435	1146	2	.	.	PROPN
ftr-435	1146	3	and	and	CCONJ
ftr-435	1146	4	mrs	mrs	PROPN
ftr-435	1146	5	.	.	PROPN
ftr-435	1146	6	read	read	PROPN
ftr-435	1146	7	(	(	PUNCT
ftr-435	1146	8	h	h	PROPN
ftr-435	1146	9	&	&	CCONJ
ftr-435	1146	10	w	w	PROPN
ftr-435	1146	11	)	)	PUNCT
ftr-435	1146	12	owned	own	VERB
ftr-435	1146	13	substantially	substantially	ADV
ftr-435	1146	14	all	all	PRON
ftr-435	1146	15	of	of	ADP
ftr-435	1146	16	the	the	DET
ftr-435	1146	17	stock	stock	NOUN
ftr-435	1146	18	of	of	ADP
ftr-435	1146	19	mulberry	mulberry	NOUN
ftr-435	1146	20	motor	motor	NOUN
ftr-435	1146	21	parts	parts	PROPN
ftr-435	1146	22	,	,	PUNCT
ftr-435	1146	23	inc	inc	PROPN
ftr-435	1146	24	.	.	PROPN
ftr-435	1146	25	(	(	PUNCT
ftr-435	1146	26	mmp	mmp	PROPN
ftr-435	1146	27	)	)	PUNCT
ftr-435	1146	28	.	.	PUNCT
ftr-435	1147	1	when	when	SCONJ
ftr-435	1147	2	they	they	PRON
ftr-435	1147	3	divorced	divorce	VERB
ftr-435	1147	4	,	,	PUNCT
ftr-435	1147	5	the	the	DET
ftr-435	1147	6	final	final	ADJ
ftr-435	1147	7	judgment	judgment	NOUN
ftr-435	1147	8	ordered	order	VERB
ftr-435	1147	9	(	(	PUNCT
ftr-435	1147	10	1	1	NUM
ftr-435	1147	11	)	)	PUNCT
ftr-435	1147	12	that	that	PRON
ftr-435	1147	13	w	w	NOUN
ftr-435	1147	14	sell	sell	NOUN
ftr-435	1147	15	to	to	ADP
ftr-435	1147	16	h	h	NOUN
ftr-435	1147	17	,	,	PUNCT
ftr-435	1147	18	or	or	CCONJ
ftr-435	1147	19	at	at	ADP
ftr-435	1147	20	h	h	PROPN
ftr-435	1147	21	�	�	PROPN
ftr-435	1147	22	s	s	PART
ftr-435	1147	23	election	election	NOUN
ftr-435	1147	24	to	to	ADP
ftr-435	1147	25	mmp	mmp	PROPN
ftr-435	1147	26	or	or	CCONJ
ftr-435	1147	27	mmp	mmp	PROPN
ftr-435	1147	28	�	�	PROPN
ftr-435	1147	29	s	s	PART
ftr-435	1147	30	esop	esop	NOUN
ftr-435	1147	31	plan	plan	NOUN
ftr-435	1147	32	,	,	PUNCT
ftr-435	1147	33	all	all	PRON
ftr-435	1147	34	of	of	ADP
ftr-435	1147	35	her	her	PRON
ftr-435	1147	36	mmp	mmp	PROPN
ftr-435	1147	37	stock	stock	NOUN
ftr-435	1147	38	,	,	PUNCT
ftr-435	1147	39	and	and	CCONJ
ftr-435	1147	40	(	(	PUNCT
ftr-435	1147	41	2	2	X
ftr-435	1147	42	)	)	PUNCT
ftr-435	1147	43	that	that	DET
ftr-435	1147	44	h	h	NOUN
ftr-435	1147	45	,	,	PUNCT
ftr-435	1147	46	or	or	CCONJ
ftr-435	1147	47	at	at	ADP
ftr-435	1147	48	h	h	PROPN
ftr-435	1147	49	�	�	PROPN
ftr-435	1147	50	s	s	PART
ftr-435	1147	51	election	election	NOUN
ftr-435	1147	52	mmp	mmp	PROPN
ftr-435	1147	53	or	or	CCONJ
ftr-435	1147	54	mmp	mmp	PROPN
ftr-435	1147	55	�	�	PROPN
ftr-435	1147	56	s	s	PART
ftr-435	1147	57	esop	esop	PROPN
ftr-435	1147	58	plan	plan	NOUN
ftr-435	1147	59	,	,	PUNCT
ftr-435	1147	60	pay	pay	VERB
ftr-435	1147	61	$	$	SYM
ftr-435	1147	62	838,724	838,724	NUM
ftr-435	1147	63	to	to	PART
ftr-435	1147	64	w	w	PROPN
ftr-435	1147	65	(	(	PUNCT
ftr-435	1147	66	$	$	SYM
ftr-435	1147	67	200,000	200,000	NUM
ftr-435	1147	68	down	down	ADV
ftr-435	1147	69	and	and	CCONJ
ftr-435	1147	70	the	the	DET
ftr-435	1147	71	balance	balance	NOUN
ftr-435	1147	72	by	by	ADP
ftr-435	1147	73	interest	interest	NOUN
ftr-435	1147	74	bearing	bear	VERB
ftr-435	1147	75	note	note	NOUN
ftr-435	1147	76	)	)	PUNCT
ftr-435	1147	77	.	.	PUNCT
ftr-435	1148	1	h	h	PROPN
ftr-435	1148	2	elected	elect	VERB
ftr-435	1148	3	to	to	PART
ftr-435	1148	4	cause	cause	VERB
ftr-435	1148	5	mmp	mmp	PROPN
ftr-435	1148	6	to	to	PART
ftr-435	1148	7	purchase	purchase	VERB
ftr-435	1148	8	and	and	CCONJ
ftr-435	1148	9	pay	pay	VERB
ftr-435	1148	10	for	for	ADP
ftr-435	1148	11	w	w	PROPN
ftr-435	1148	12	�	�	PROPN
ftr-435	1148	13	s	s	PART
ftr-435	1148	14	stock	stock	NOUN
ftr-435	1148	15	,	,	PUNCT
ftr-435	1148	16	and	and	CCONJ
ftr-435	1148	17	the	the	DET
ftr-435	1148	18	transaction	transaction	NOUN
ftr-435	1148	19	was	be	AUX
ftr-435	1148	20	so	so	ADV
ftr-435	1148	21	structured	structured	ADJ
ftr-435	1148	22	.	.	PUNCT
ftr-435	1149	1	w	w	PROPN
ftr-435	1149	2	argued	argue	VERB
ftr-435	1149	3	that	that	SCONJ
ftr-435	1149	4	she	she	PRON
ftr-435	1149	5	was	be	AUX
ftr-435	1149	6	entitled	entitle	VERB
ftr-435	1149	7	to	to	ADP
ftr-435	1149	8	nonrecognition	nonrecognition	NOUN
ftr-435	1149	9	under	under	ADP
ftr-435	1149	10	§	§	PROPN
ftr-435	1149	11	1041(a	1041(a	NUM
ftr-435	1149	12	)	)	PUNCT
ftr-435	1149	13	and	and	CCONJ
ftr-435	1149	14	reg	reg	NOUN
ftr-435	1149	15	.	.	PUNCT
ftr-435	1150	1	§	§	PROPN
ftr-435	1150	2	1.1041	1.1041	NUM
ftr-435	1150	3	-	-	PUNCT
ftr-435	1150	4	1t(c	1t(c	NUM
ftr-435	1150	5	)	)	PUNCT
ftr-435	1150	6	,	,	PUNCT
ftr-435	1150	7	q&a-9	q&a-9	PROPN
ftr-435	1150	8	,	,	PUNCT
ftr-435	1150	9	which	which	PRON
ftr-435	1150	10	treats	treat	VERB
ftr-435	1150	11	certain	certain	ADJ
ftr-435	1150	12	transfers	transfer	NOUN
ftr-435	1150	13	to	to	ADP
ftr-435	1150	14	third	third	ADJ
ftr-435	1150	15	parties	party	NOUN
ftr-435	1150	16	as	as	ADP
ftr-435	1150	17	a	a	DET
ftr-435	1150	18	transfer	transfer	NOUN
ftr-435	1150	19	of	of	ADP
ftr-435	1150	20	property	property	NOUN
ftr-435	1150	21	by	by	ADP
ftr-435	1150	22	the	the	DET
ftr-435	1150	23	transferring	transferring	NOUN
ftr-435	1150	24	spouse	spouse	NOUN
ftr-435	1150	25	directly	directly	ADV
ftr-435	1150	26	to	to	ADP
ftr-435	1150	27	the	the	DET
ftr-435	1150	28	nontransferring	nontransferring	NOUN
ftr-435	1150	29	spouse	spouse	NOUN
ftr-435	1150	30	that	that	PRON
ftr-435	1150	31	qualifies	qualify	VERB
ftr-435	1150	32	for	for	ADP
ftr-435	1150	33	nonrecognition	nonrecognition	NOUN
ftr-435	1150	34	treatment	treatment	NOUN
ftr-435	1150	35	under	under	ADP
ftr-435	1150	36	§	§	PROPN
ftr-435	1150	37	1041	1041	NUM
ftr-435	1150	38	followed	follow	VERB
ftr-435	1150	39	by	by	ADP
ftr-435	1150	40	an	an	DET
ftr-435	1150	41	immediate	immediate	ADJ
ftr-435	1150	42	transfer	transfer	NOUN
ftr-435	1150	43	of	of	ADP
ftr-435	1150	44	the	the	DET
ftr-435	1150	45	property	property	NOUN
ftr-435	1150	46	by	by	ADP
ftr-435	1150	47	the	the	DET
ftr-435	1150	48	nontransferring	nontransferring	NOUN
ftr-435	1150	49	spouse	spouse	NOUN
ftr-435	1150	50	to	to	ADP
ftr-435	1150	51	the	the	DET
ftr-435	1150	52	third	third	ADJ
ftr-435	1150	53	party	party	NOUN
ftr-435	1150	54	in	in	ADP
ftr-435	1150	55	a	a	DET
ftr-435	1150	56	transaction	transaction	NOUN
ftr-435	1150	57	that	that	PRON
ftr-435	1150	58	is	be	AUX
ftr-435	1150	59	not	not	PART
ftr-435	1150	60	subject	subject	ADJ
ftr-435	1150	61	to	to	ADP
ftr-435	1150	62	§	§	PROPN
ftr-435	1150	63	1041	1041	NUM
ftr-435	1150	64	�	�	PROPN
ftr-435	1150	65	i.e.	i.e.	X
ftr-435	1150	66	,	,	PUNCT
ftr-435	1150	67	h	h	PROPN
ftr-435	1150	68	would	would	AUX
ftr-435	1150	69	have	have	VERB
ftr-435	1150	70	a	a	DET
ftr-435	1150	71	redemption	redemption	NOUN
ftr-435	1150	72	treated	treat	VERB
ftr-435	1150	73	as	as	ADP
ftr-435	1150	74	a	a	DET
ftr-435	1150	75	dividend	dividend	NOUN
ftr-435	1150	76	.	.	PUNCT
ftr-435	1151	1	h	h	PROPN
ftr-435	1151	2	argued	argue	VERB
ftr-435	1151	3	that	that	SCONJ
ftr-435	1151	4	§	§	PROPN
ftr-435	1151	5	1041(a	1041(a	NUM
ftr-435	1151	6	)	)	PUNCT
ftr-435	1151	7	and	and	CCONJ
ftr-435	1151	8	reg	reg	NOUN
ftr-435	1151	9	.	.	PUNCT
ftr-435	1152	1	§	§	PROPN
ftr-435	1152	2	1.10411t(c	1.10411t(c	NUM
ftr-435	1152	3	)	)	PUNCT
ftr-435	1152	4	,	,	PUNCT
ftr-435	1152	5	q&a-9	q&a-9	PROPN
ftr-435	1152	6	were	be	AUX
ftr-435	1152	7	inapplicable	inapplicable	ADJ
ftr-435	1152	8	because	because	SCONJ
ftr-435	1152	9	he	he	PRON
ftr-435	1152	10	never	never	ADV
ftr-435	1152	11	had	have	VERB
ftr-435	1152	12	an	an	DET
ftr-435	1152	13	unconditional	unconditional	ADJ
ftr-435	1152	14	obligation	obligation	NOUN
ftr-435	1152	15	to	to	PART
ftr-435	1152	16	purchase	purchase	VERB
ftr-435	1152	17	w	w	PROPN
ftr-435	1152	18	�	�	PROPN
ftr-435	1152	19	s	s	PART
ftr-435	1152	20	mmp	mmp	PROPN
ftr-435	1152	21	stock	stock	NOUN
ftr-435	1152	22	,	,	PUNCT
ftr-435	1152	23	and	and	CCONJ
ftr-435	1152	24	that	that	PRON
ftr-435	1152	25	accordingly	accordingly	ADV
ftr-435	1152	26	he	he	PRON
ftr-435	1152	27	recognized	recognize	VERB
ftr-435	1152	28	no	no	DET
ftr-435	1152	29	income	income	NOUN
ftr-435	1152	30	and	and	CCONJ
ftr-435	1152	31	w	w	NOUN
ftr-435	1152	32	recognized	recognize	VERB
ftr-435	1152	33	gain	gain	NOUN
ftr-435	1152	34	on	on	ADP
ftr-435	1152	35	the	the	DET
ftr-435	1152	36	redemption	redemption	NOUN
ftr-435	1152	37	of	of	ADP
ftr-435	1152	38	her	her	PRON
ftr-435	1152	39	stock	stock	NOUN
ftr-435	1152	40	.	.	PUNCT
ftr-435	1153	1	the	the	DET
ftr-435	1153	2	commissioner	commissioner	NOUN
ftr-435	1153	3	took	take	VERB
ftr-435	1153	4	the	the	DET
ftr-435	1153	5	position	position	NOUN
ftr-435	1153	6	that	that	SCONJ
ftr-435	1153	7	he	he	PRON
ftr-435	1153	8	was	be	AUX
ftr-435	1153	9	a	a	DET
ftr-435	1153	10	mere	mere	ADJ
ftr-435	1153	11	stakeholder	stakeholder	NOUN
ftr-435	1153	12	and	and	CCONJ
ftr-435	1153	13	had	have	AUX
ftr-435	1153	14	issued	issue	VERB
ftr-435	1153	15	deficiency	deficiency	NOUN
ftr-435	1153	16	notices	notice	NOUN
ftr-435	1153	17	to	to	ADP
ftr-435	1153	18	both	both	DET
ftr-435	1153	19	taxpayers	taxpayer	NOUN
ftr-435	1153	20	in	in	ADP
ftr-435	1153	21	the	the	DET
ftr-435	1153	22	joined	joined	ADJ
ftr-435	1153	23	cases	case	NOUN
ftr-435	1153	24	to	to	PART
ftr-435	1153	25	avoid	avoid	VERB
ftr-435	1153	26	a	a	DET
ftr-435	1153	27	whipsaw	whipsaw	NOUN
ftr-435	1153	28	,	,	PUNCT
ftr-435	1153	29	but	but	CCONJ
ftr-435	1153	30	the	the	DET
ftr-435	1153	31	commissioner	commissioner	NOUN
ftr-435	1153	32	argued	argue	VERB
ftr-435	1153	33	that	that	SCONJ
ftr-435	1153	34	w	w	PROPN
ftr-435	1153	35	�	�	PROPN
ftr-435	1153	36	has	have	VERB
ftr-435	1153	37	the	the	DET
ftr-435	1153	38	better	well	ADJ
ftr-435	1153	39	argument	argument	NOUN
ftr-435	1153	40	.	.	PUNCT
ftr-435	1154	1	�	�	PROPN
ftr-435	1154	2	�	�	PROPN
ftr-435	1154	3	the	the	DET
ftr-435	1154	4	tax	tax	NOUN
ftr-435	1154	5	court	court	NOUN
ftr-435	1154	6	,	,	PUNCT
ftr-435	1154	7	in	in	ADP
ftr-435	1154	8	a	a	DET
ftr-435	1154	9	reviewed	review	VERB
ftr-435	1154	10	opinion	opinion	NOUN
ftr-435	1154	11	(	(	PUNCT
ftr-435	1154	12	9	9	NUM
ftr-435	1154	13	-	-	SYM
ftr-435	1154	14	7	7	NUM
ftr-435	1154	15	)	)	PUNCT
ftr-435	1154	16	by	by	ADP
ftr-435	1154	17	judge	judge	PROPN
ftr-435	1154	18	chiechi	chiechi	PROPN
ftr-435	1154	19	,	,	PUNCT
ftr-435	1154	20	agreed	agree	VERB
ftr-435	1154	21	with	with	ADP
ftr-435	1154	22	the	the	DET
ftr-435	1154	23	commissioner	commissioner	NOUN
ftr-435	1154	24	and	and	CCONJ
ftr-435	1154	25	w.	w.	PROPN
ftr-435	1154	26	the	the	DET
ftr-435	1154	27	court	court	NOUN
ftr-435	1154	28	held	hold	VERB
ftr-435	1154	29	that	that	SCONJ
ftr-435	1154	30	in	in	ADP
ftr-435	1154	31	cases	case	NOUN
ftr-435	1154	32	involving	involve	VERB
ftr-435	1154	33	corporate	corporate	ADJ
ftr-435	1154	34	redemptions	redemption	NOUN
ftr-435	1154	35	in	in	ADP
ftr-435	1154	36	a	a	DET
ftr-435	1154	37	divorce	divorce	NOUN
ftr-435	1154	38	setting	setting	NOUN
ftr-435	1154	39	,	,	PUNCT
ftr-435	1154	40	the	the	DET
ftr-435	1154	41	primary	primary	ADJ
ftr-435	1154	42	-	-	PUNCT
ftr-435	1154	43	andunconditional	andunconditional	ADJ
ftr-435	1154	44	-	-	PUNCT
ftr-435	1154	45	obligation	obligation	NOUN
ftr-435	1154	46	standard	standard	NOUN
ftr-435	1154	47	that	that	PRON
ftr-435	1154	48	generally	generally	ADV
ftr-435	1154	49	applies	apply	VERB
ftr-435	1154	50	in	in	ADP
ftr-435	1154	51	�	�	PROPN
ftr-435	1154	52	bootstrapacquisitions	bootstrapacquisition	NOUN
ftr-435	1154	53	�	�	PROPN
ftr-435	1155	1	[	[	AUX
ftr-435	1155	2	see	see	NOUN
ftr-435	1155	3	rev	rev	PROPN
ftr-435	1155	4	.	.	PROPN
ftr-435	1155	5	rul	rul	PROPN
ftr-435	1155	6	.	.	PUNCT
ftr-435	1156	1	69	69	NUM
ftr-435	1156	2	-	-	SYM
ftr-435	1156	3	608	608	NUM
ftr-435	1156	4	,	,	PUNCT
ftr-435	1156	5	1969	1969	NUM
ftr-435	1156	6	-	-	SYM
ftr-435	1156	7	2	2	NUM
ftr-435	1156	8	c.b	c.b	PROPN
ftr-435	1156	9	.	.	PROPN
ftr-435	1156	10	42	42	NUM
ftr-435	1156	11	]	]	PUNCT
ftr-435	1156	12	is	be	AUX
ftr-435	1156	13	not	not	PART
ftr-435	1156	14	the	the	DET
ftr-435	1156	15	appropriate	appropriate	ADJ
ftr-435	1156	16	standard	standard	NOUN
ftr-435	1156	17	to	to	PART
ftr-435	1156	18	apply	apply	VERB
ftr-435	1156	19	to	to	PART
ftr-435	1156	20	determine	determine	VERB
ftr-435	1156	21	whether	whether	SCONJ
ftr-435	1156	22	the	the	DET
ftr-435	1156	23	transfer	transfer	NOUN
ftr-435	1156	24	of	of	ADP
ftr-435	1156	25	property	property	NOUN
ftr-435	1156	26	by	by	ADP
ftr-435	1156	27	the	the	DET
ftr-435	1156	28	transferring	transferring	NOUN
ftr-435	1156	29	spouse	spouse	NOUN
ftr-435	1156	30	to	to	ADP
ftr-435	1156	31	a	a	DET
ftr-435	1156	32	third	third	ADJ
ftr-435	1156	33	party	party	NOUN
ftr-435	1156	34	is	be	AUX
ftr-435	1156	35	on	on	ADP
ftr-435	1156	36	behalf	behalf	NOUN
ftr-435	1156	37	of	of	ADP
ftr-435	1156	38	the	the	DET
ftr-435	1156	39	nontransferring	nontransferring	NOUN
ftr-435	1156	40	spouse	spouse	NOUN
ftr-435	1156	41	within	within	ADP
ftr-435	1156	42	the	the	DET
ftr-435	1156	43	meaning	meaning	NOUN
ftr-435	1156	44	of	of	ADP
ftr-435	1156	45	reg	reg	NOUN
ftr-435	1156	46	.	.	PUNCT
ftr-435	1157	1	§	§	PROPN
ftr-435	1157	2	1.1041	1.1041	NUM
ftr-435	1157	3	-	-	PUNCT
ftr-435	1157	4	1t(c	1t(c	NUM
ftr-435	1157	5	)	)	PUNCT
ftr-435	1157	6	,	,	PUNCT
ftr-435	1157	7	q&a-9	q&a-9	INTJ
ftr-435	1157	8	.	.	PUNCT
ftr-435	1158	1	applying	apply	VERB
ftr-435	1158	2	the	the	DET
ftr-435	1158	3	common	common	ADJ
ftr-435	1158	4	,	,	PUNCT
ftr-435	1158	5	ordinary	ordinary	ADJ
ftr-435	1158	6	meaning	meaning	NOUN
ftr-435	1158	7	of	of	ADP
ftr-435	1158	8	the	the	DET
ftr-435	1158	9	phrase	phrase	NOUN
ftr-435	1158	10	�	�	NOUN
ftr-435	1158	11	on	on	ADP
ftr-435	1158	12	behalf	behalf	NOUN
ftr-435	1158	13	of	of	ADP
ftr-435	1158	14	�	�	PROPN
ftr-435	1158	15	in	in	ADP
ftr-435	1158	16	q&a-9	q&a-9	PROPN
ftr-435	1158	17	,	,	PUNCT
ftr-435	1158	18	w	w	PROPN
ftr-435	1158	19	�	�	PROPN
ftr-435	1158	20	s	s	PART
ftr-435	1158	21	transfer	transfer	NOUN
ftr-435	1158	22	of	of	ADP
ftr-435	1158	23	her	her	PRON
ftr-435	1158	24	stock	stock	NOUN
ftr-435	1158	25	to	to	ADP
ftr-435	1158	26	mmp	mmp	PROPN
ftr-435	1158	27	was	be	AUX
ftr-435	1158	28	a	a	DET
ftr-435	1158	29	transfer	transfer	NOUN
ftr-435	1158	30	of	of	ADP
ftr-435	1158	31	property	property	NOUN
ftr-435	1158	32	by	by	ADP
ftr-435	1158	33	w	w	PROPN
ftr-435	1158	34	to	to	ADP
ftr-435	1158	35	a	a	DET
ftr-435	1158	36	third	third	ADJ
ftr-435	1158	37	party	party	NOUN
ftr-435	1158	38	on	on	ADP
ftr-435	1158	39	behalf	behalf	NOUN
ftr-435	1158	40	of	of	ADP
ftr-435	1158	41	h	h	NOUN
ftr-435	1158	42	within	within	ADP
ftr-435	1158	43	the	the	DET
ftr-435	1158	44	meaning	meaning	NOUN
ftr-435	1158	45	of	of	ADP
ftr-435	1158	46	the	the	DET
ftr-435	1158	47	regulation	regulation	NOUN
ftr-435	1158	48	.	.	PUNCT
ftr-435	1159	1	thus	thus	ADV
ftr-435	1159	2	,	,	PUNCT
ftr-435	1159	3	under	under	ADP
ftr-435	1159	4	§	§	PROPN
ftr-435	1159	5	1041(a	1041(a	NUM
ftr-435	1159	6	)	)	PUNCT
ftr-435	1159	7	,	,	PUNCT
ftr-435	1159	8	no	no	DET
ftr-435	1159	9	gain	gain	NOUN
ftr-435	1159	10	was	be	AUX
ftr-435	1159	11	recognized	recognize	VERB
ftr-435	1159	12	by	by	ADP
ftr-435	1159	13	w	w	PROPN
ftr-435	1159	14	and	and	CCONJ
ftr-435	1159	15	h	h	PROPN
ftr-435	1159	16	recognized	recognize	VERB
ftr-435	1159	17	a	a	DET
ftr-435	1159	18	dividend	dividend	NOUN
ftr-435	1159	19	.	.	PUNCT
ftr-435	1160	1	the	the	DET
ftr-435	1160	2	majority	majority	NOUN
ftr-435	1160	3	reasoned	reason	VERB
ftr-435	1160	4	that	that	SCONJ
ftr-435	1160	5	hayes	hayes	PROPN
ftr-435	1160	6	v.	v.	PROPN
ftr-435	1160	7	commissioner	commissioner	PROPN
ftr-435	1160	8	,	,	PUNCT
ftr-435	1160	9	101	101	NUM
ftr-435	1160	10	t.c	t.c	PROPN
ftr-435	1160	11	.	.	PROPN
ftr-435	1160	12	593	593	NUM
ftr-435	1160	13	(	(	PUNCT
ftr-435	1160	14	1993	1993	NUM
ftr-435	1160	15	)	)	PUNCT
ftr-435	1160	16	,	,	PUNCT
ftr-435	1160	17	did	do	AUX
ftr-435	1160	18	not	not	PART
ftr-435	1160	19	limit	limit	VERB
ftr-435	1160	20	the	the	DET
ftr-435	1160	21	treatment	treatment	NOUN
ftr-435	1160	22	of	of	ADP
ftr-435	1160	23	a	a	DET
ftr-435	1160	24	redemption	redemption	NOUN
ftr-435	1160	25	of	of	ADP
ftr-435	1160	26	one	one	NUM
ftr-435	1160	27	divorcing	divorce	VERB
ftr-435	1160	28	spouse	spouse	NOUN
ftr-435	1160	29	�	�	PROPN
ftr-435	1160	30	s	s	PART
ftr-435	1160	31	stock	stock	NOUN
ftr-435	1160	32	as	as	ADP
ftr-435	1160	33	a	a	DET
ftr-435	1160	34	§	§	ADJ
ftr-435	1160	35	1041	1041	NUM
ftr-435	1160	36	transfer	transfer	NOUN
ftr-435	1160	37	by	by	ADP
ftr-435	1160	38	that	that	DET
ftr-435	1160	39	spouse	spouse	NOUN
ftr-435	1160	40	and	and	CCONJ
ftr-435	1160	41	a	a	DET
ftr-435	1160	42	dividend	dividend	NOUN
ftr-435	1160	43	to	to	ADP
ftr-435	1160	44	the	the	DET
ftr-435	1160	45	nonredeeming	nonredeeming	NOUN
ftr-435	1160	46	spouse	spouse	NOUN
ftr-435	1160	47	.	.	PUNCT
ftr-435	1161	1	it	it	PRON
ftr-435	1161	2	distinguished	distinguish	VERB
ftr-435	1161	3	blatt	blatt	PROPN
ftr-435	1161	4	v.	v.	PROPN
ftr-435	1161	5	commissioner	commissioner	PROPN
ftr-435	1161	6	,	,	PUNCT
ftr-435	1161	7	102	102	NUM
ftr-435	1161	8	t.c	t.c	PROPN
ftr-435	1161	9	.	.	PROPN
ftr-435	1161	10	77	77	NUM
ftr-435	1161	11	(	(	PUNCT
ftr-435	1161	12	1994	1994	NUM
ftr-435	1161	13	)	)	PUNCT
ftr-435	1161	14	,	,	PUNCT
ftr-435	1161	15	because	because	SCONJ
ftr-435	1161	16	in	in	ADP
ftr-435	1161	17	that	that	DET
ftr-435	1161	18	case	case	NOUN
ftr-435	1161	19	the	the	DET
ftr-435	1161	20	record	record	NOUN
ftr-435	1161	21	did	do	VERB
ftr-435	1161	22	not	not	PART
ftr-435	1161	23	678	678	NUM
ftr-435	1161	24	florida	florida	PROPN
ftr-435	1161	25	tax	tax	NOUN
ftr-435	1161	26	review	review	NOUN
ftr-435	1161	27	[	[	X
ftr-435	1161	28	vol.5	vol.5	ADV
ftr-435	1161	29	:	:	PUNCT
ftr-435	1161	30	si	si	AUX
ftr-435	1161	31	establish	establish	VERB
ftr-435	1161	32	that	that	SCONJ
ftr-435	1161	33	corporation	corporation	NOUN
ftr-435	1161	34	acted	act	VERB
ftr-435	1161	35	on	on	ADP
ftr-435	1161	36	behalf	behalf	NOUN
ftr-435	1161	37	of	of	ADP
ftr-435	1161	38	husband	husband	NOUN
ftr-435	1161	39	in	in	ADP
ftr-435	1161	40	redeeming	redeem	VERB
ftr-435	1161	41	wife	wife	NOUN
ftr-435	1161	42	�	�	PROPN
ftr-435	1161	43	s	s	PART
ftr-435	1161	44	stock	stock	NOUN
ftr-435	1161	45	;	;	PUNCT
ftr-435	1161	46	and	and	CCONJ
ftr-435	1161	47	the	the	DET
ftr-435	1161	48	majority	majority	NOUN
ftr-435	1161	49	attempted	attempt	VERB
ftr-435	1161	50	to	to	PART
ftr-435	1161	51	distinguish	distinguish	VERB
ftr-435	1161	52	the	the	DET
ftr-435	1161	53	tax	tax	NOUN
ftr-435	1161	54	court	court	NOUN
ftr-435	1161	55	�	�	PROPN
ftr-435	1161	56	s	s	PART
ftr-435	1161	57	prior	prior	ADJ
ftr-435	1161	58	opinion	opinion	NOUN
ftr-435	1161	59	in	in	ADP
ftr-435	1161	60	arnes	arne	NOUN
ftr-435	1161	61	v.	v.	ADP
ftr-435	1161	62	commissioner	commissioner	NOUN
ftr-435	1161	63	,	,	PUNCT
ftr-435	1161	64	102	102	NUM
ftr-435	1161	65	t.c	t.c	PROPN
ftr-435	1161	66	.	.	PROPN
ftr-435	1161	67	522	522	NUM
ftr-435	1161	68	(	(	PUNCT
ftr-435	1161	69	1994	1994	NUM
ftr-435	1161	70	)	)	PUNCT
ftr-435	1161	71	,	,	PUNCT
ftr-435	1161	72	as	as	ADP
ftr-435	1161	73	involving	involve	VERB
ftr-435	1161	74	an	an	DET
ftr-435	1161	75	instance	instance	NOUN
ftr-435	1161	76	in	in	ADP
ftr-435	1161	77	which	which	PRON
ftr-435	1161	78	the	the	DET
ftr-435	1161	79	husband	husband	NOUN
ftr-435	1161	80	did	do	AUX
ftr-435	1161	81	not	not	PART
ftr-435	1161	82	have	have	VERB
ftr-435	1161	83	an	an	DET
ftr-435	1161	84	unconditional	unconditional	ADJ
ftr-435	1161	85	obligation	obligation	NOUN
ftr-435	1161	86	to	to	PART
ftr-435	1161	87	acquire	acquire	VERB
ftr-435	1161	88	the	the	DET
ftr-435	1161	89	wife	wife	NOUN
ftr-435	1161	90	�	�	PROPN
ftr-435	1161	91	s	s	PART
ftr-435	1161	92	stock	stock	NOUN
ftr-435	1161	93	.	.	PUNCT
ftr-435	1162	1	�	�	PROPN
ftr-435	1162	2	dissents	dissent	NOUN
ftr-435	1162	3	by	by	ADP
ftr-435	1162	4	judges	judge	NOUN
ftr-435	1162	5	ruwe	ruwe	PROPN
ftr-435	1162	6	,	,	PUNCT
ftr-435	1162	7	halpern	halpern	PROPN
ftr-435	1162	8	,	,	PUNCT
ftr-435	1162	9	and	and	CCONJ
ftr-435	1162	10	beghe	beghe	NOUN
ftr-435	1162	11	,	,	PUNCT
ftr-435	1162	12	all	all	PRON
ftr-435	1162	13	argued	argue	VERB
ftr-435	1162	14	in	in	ADP
ftr-435	1162	15	one	one	NUM
ftr-435	1162	16	way	way	NOUN
ftr-435	1162	17	or	or	CCONJ
ftr-435	1162	18	another	another	PRON
ftr-435	1162	19	that	that	SCONJ
ftr-435	1162	20	the	the	DET
ftr-435	1162	21	primary	primary	ADJ
ftr-435	1162	22	-	-	PUNCT
ftr-435	1162	23	and	and	CCONJ
ftr-435	1162	24	-	-	PUNCT
ftr-435	1162	25	unconditionalobligation	unconditionalobligation	NOUN
ftr-435	1162	26	standard	standard	NOUN
ftr-435	1162	27	that	that	PRON
ftr-435	1162	28	generally	generally	ADV
ftr-435	1162	29	applies	apply	VERB
ftr-435	1162	30	in	in	ADP
ftr-435	1162	31	bootstrap	bootstrap	NOUN
ftr-435	1162	32	-	-	PUNCT
ftr-435	1162	33	acquisitions	acquisition	NOUN
ftr-435	1162	34	was	be	AUX
ftr-435	1162	35	the	the	DET
ftr-435	1162	36	appropriate	appropriate	ADJ
ftr-435	1162	37	standard	standard	NOUN
ftr-435	1162	38	to	to	PART
ftr-435	1162	39	apply	apply	VERB
ftr-435	1162	40	,	,	PUNCT
ftr-435	1162	41	nothing	nothing	PRON
ftr-435	1162	42	in	in	ADP
ftr-435	1162	43	reg	reg	NOUN
ftr-435	1162	44	.	.	PUNCT
ftr-435	1163	1	§	§	PROPN
ftr-435	1163	2	1.1041	1.1041	NUM
ftr-435	1163	3	-	-	PUNCT
ftr-435	1163	4	1t(c	1t(c	NUM
ftr-435	1163	5	)	)	PUNCT
ftr-435	1163	6	,	,	PUNCT
ftr-435	1163	7	q&a-9	q&a-9	PROPN
ftr-435	1163	8	indicated	indicate	VERB
ftr-435	1163	9	otherwise	otherwise	ADV
ftr-435	1163	10	,	,	PUNCT
ftr-435	1163	11	and	and	CCONJ
ftr-435	1163	12	that	that	SCONJ
ftr-435	1163	13	on	on	ADP
ftr-435	1163	14	the	the	DET
ftr-435	1163	15	facts	fact	NOUN
ftr-435	1163	16	h	h	NOUN
ftr-435	1163	17	did	do	AUX
ftr-435	1163	18	not	not	PART
ftr-435	1163	19	have	have	VERB
ftr-435	1163	20	a	a	DET
ftr-435	1163	21	primary	primary	ADJ
ftr-435	1163	22	and	and	CCONJ
ftr-435	1163	23	unconditional	unconditional	ADJ
ftr-435	1163	24	obligation	obligation	NOUN
ftr-435	1163	25	to	to	PART
ftr-435	1163	26	purchase	purchase	VERB
ftr-435	1163	27	w	w	PROPN
ftr-435	1163	28	�	�	PROPN
ftr-435	1163	29	s	s	PART
ftr-435	1163	30	stock	stock	NOUN
ftr-435	1163	31	.	.	PUNCT
ftr-435	1164	1	�	�	PROPN
ftr-435	1165	1	a	a	DET
ftr-435	1165	2	joint	joint	ADJ
ftr-435	1165	3	dissent	dissent	NOUN
ftr-435	1165	4	by	by	ADP
ftr-435	1165	5	judges	judge	NOUN
ftr-435	1165	6	laro	laro	NOUN
ftr-435	1165	7	and	and	CCONJ
ftr-435	1165	8	marvel	marvel	NOUN
ftr-435	1165	9	argued	argue	VERB
ftr-435	1165	10	that	that	SCONJ
ftr-435	1165	11	reg	reg	NOUN
ftr-435	1165	12	.	.	PUNCT
ftr-435	1166	1	§	§	PROPN
ftr-435	1166	2	1.1041	1.1041	NUM
ftr-435	1166	3	-	-	PUNCT
ftr-435	1166	4	1t(c	1t(c	NUM
ftr-435	1166	5	)	)	PUNCT
ftr-435	1166	6	,	,	PUNCT
ftr-435	1166	7	q&a-9	q&a-9	PROPN
ftr-435	1166	8	,	,	PUNCT
ftr-435	1166	9	never	never	ADV
ftr-435	1166	10	should	should	AUX
ftr-435	1166	11	apply	apply	VERB
ftr-435	1166	12	to	to	ADP
ftr-435	1166	13	redemptions	redemption	NOUN
ftr-435	1166	14	like	like	ADP
ftr-435	1166	15	those	those	PRON
ftr-435	1166	16	in	in	ADP
ftr-435	1166	17	any	any	PRON
ftr-435	1166	18	of	of	ADP
ftr-435	1166	19	these	these	DET
ftr-435	1166	20	cases	case	NOUN
ftr-435	1166	21	.	.	PUNCT
ftr-435	1167	1	a.	a.	NOUN
ftr-435	1168	1	but	but	CCONJ
ftr-435	1168	2	the	the	DET
ftr-435	1168	3	contrary	contrary	ADJ
ftr-435	1168	4	case	case	NOUN
ftr-435	1168	5	law	law	NOUN
ftr-435	1168	6	still	still	ADV
ftr-435	1168	7	prevails	prevail	VERB
ftr-435	1168	8	in	in	ADP
ftr-435	1168	9	the	the	DET
ftr-435	1168	10	tax	tax	NOUN
ftr-435	1168	11	court	court	NOUN
ftr-435	1168	12	and	and	CCONJ
ftr-435	1168	13	the	the	DET
ftr-435	1168	14	ninth	ninth	ADJ
ftr-435	1168	15	and	and	CCONJ
ftr-435	1168	16	eleventh	eleventh	ADJ
ftr-435	1168	17	circuits	circuit	NOUN
ftr-435	1168	18	�	�	PROPN
ftr-435	1168	19	and	and	CCONJ
ftr-435	1168	20	will	will	AUX
ftr-435	1168	21	prevail	prevail	VERB
ftr-435	1168	22	until	until	SCONJ
ftr-435	1168	23	the	the	DET
ftr-435	1168	24	proposed	propose	VERB
ftr-435	1168	25	regulations	regulation	NOUN
ftr-435	1168	26	become	become	VERB
ftr-435	1168	27	final	final	ADJ
ftr-435	1168	28	.	.	PUNCT
ftr-435	1169	1	affirmed	affirmed	PROPN
ftr-435	1169	2	sub	sub	PROPN
ftr-435	1169	3	.	.	PROPN
ftr-435	1169	4	nom	nom	PROPN
ftr-435	1169	5	.	.	PROPN
ftr-435	1169	6	mulberry	mulberry	PROPN
ftr-435	1169	7	motor	motor	PROPN
ftr-435	1169	8	parts	parts	PROPN
ftr-435	1169	9	,	,	PUNCT
ftr-435	1169	10	inc	inc	PROPN
ftr-435	1169	11	.	.	PROPN
ftr-435	1170	1	v.	v.	PROPN
ftr-435	1170	2	commissioner	commissioner	PROPN
ftr-435	1170	3	,	,	PUNCT
ftr-435	1170	4	273	273	NUM
ftr-435	1170	5	f.3d	f.3d	NUM
ftr-435	1170	6	1120	1120	NUM
ftr-435	1170	7	,	,	PUNCT
ftr-435	1170	8	88	88	NUM
ftr-435	1170	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1170	10	6182	6182	NUM
ftr-435	1170	11	(	(	PUNCT
ftr-435	1170	12	11th	11th	ADJ
ftr-435	1170	13	cir	cir	NOUN
ftr-435	1170	14	.	.	PUNCT
ftr-435	1171	1	9/20/01	9/20/01	NUM
ftr-435	1171	2	)	)	PUNCT
ftr-435	1171	3	(	(	PUNCT
ftr-435	1171	4	per	per	ADP
ftr-435	1171	5	curiam	curiam	NOUN
ftr-435	1171	6	)	)	PUNCT
ftr-435	1171	7	.	.	PUNCT
ftr-435	1172	1	the	the	DET
ftr-435	1172	2	court	court	NOUN
ftr-435	1172	3	affirmed	affirm	VERB
ftr-435	1172	4	the	the	DET
ftr-435	1172	5	tax	tax	NOUN
ftr-435	1172	6	court	court	NOUN
ftr-435	1172	7	�	�	PROPN
ftr-435	1172	8	s	s	PART
ftr-435	1172	9	decision	decision	NOUN
ftr-435	1172	10	in	in	ADP
ftr-435	1172	11	read	read	NOUN
ftr-435	1172	12	,	,	PUNCT
ftr-435	1172	13	holding	hold	VERB
ftr-435	1172	14	that	that	SCONJ
ftr-435	1172	15	it	it	PRON
ftr-435	1172	16	was	be	AUX
ftr-435	1172	17	bound	bind	VERB
ftr-435	1172	18	by	by	ADP
ftr-435	1172	19	craven	craven	PROPN
ftr-435	1172	20	v.	v.	PROPN
ftr-435	1172	21	united	united	PROPN
ftr-435	1172	22	states	states	PROPN
ftr-435	1172	23	,	,	PUNCT
ftr-435	1172	24	215	215	NUM
ftr-435	1172	25	f.3d	f.3d	NUM
ftr-435	1172	26	1201	1201	NUM
ftr-435	1172	27	,	,	PUNCT
ftr-435	1172	28	2000	2000	NUM
ftr-435	1172	29	-	-	SYM
ftr-435	1172	30	2	2	NUM
ftr-435	1172	31	u.s.t.c	u.s.t.c	PROPN
ftr-435	1172	32	.	.	PROPN
ftr-435	1173	1	¶	¶	PROPN
ftr-435	1173	2	50,541	50,541	NUM
ftr-435	1173	3	,	,	PUNCT
ftr-435	1173	4	85	85	NUM
ftr-435	1173	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1173	6	2229	2229	NUM
ftr-435	1173	7	(	(	PUNCT
ftr-435	1173	8	11th	11th	ADJ
ftr-435	1173	9	cir	cir	NOUN
ftr-435	1173	10	.	.	PROPN
ftr-435	1173	11	2000	2000	NUM
ftr-435	1173	12	)	)	PUNCT
ftr-435	1173	13	.	.	PUNCT
ftr-435	1174	1	after	after	SCONJ
ftr-435	1174	2	the	the	DET
ftr-435	1174	3	eleventh	eleventh	ADJ
ftr-435	1174	4	circuit	circuit	NOUN
ftr-435	1174	5	relied	rely	VERB
ftr-435	1174	6	on	on	ADP
ftr-435	1174	7	the	the	DET
ftr-435	1174	8	tax	tax	NOUN
ftr-435	1174	9	court	court	NOUN
ftr-435	1174	10	opinion	opinion	NOUN
ftr-435	1174	11	in	in	ADP
ftr-435	1174	12	read	read	NOUN
ftr-435	1174	13	in	in	ADP
ftr-435	1174	14	deciding	decide	VERB
ftr-435	1174	15	craven	craven	NOUN
ftr-435	1174	16	in	in	ADP
ftr-435	1174	17	the	the	DET
ftr-435	1174	18	first	first	ADJ
ftr-435	1174	19	place	place	NOUN
ftr-435	1174	20	,	,	PUNCT
ftr-435	1174	21	the	the	DET
ftr-435	1174	22	eleventh	eleventh	ADJ
ftr-435	1174	23	circuit	circuit	NOUN
ftr-435	1174	24	panel	panel	NOUN
ftr-435	1174	25	in	in	ADP
ftr-435	1174	26	read	read	NOUN
ftr-435	1174	27	now	now	ADV
ftr-435	1174	28	finds	find	VERB
ftr-435	1174	29	itself	itself	PRON
ftr-435	1174	30	to	to	PART
ftr-435	1174	31	be	be	AUX
ftr-435	1174	32	bound	bind	VERB
ftr-435	1174	33	by	by	ADP
ftr-435	1174	34	its	its	PRON
ftr-435	1174	35	holding	holding	NOUN
ftr-435	1174	36	in	in	ADP
ftr-435	1174	37	craven	craven	NOUN
ftr-435	1174	38	.	.	PUNCT
ftr-435	1175	1	3	3	X
ftr-435	1175	2	.	.	X
ftr-435	1175	3	and	and	CCONJ
ftr-435	1175	4	the	the	DET
ftr-435	1175	5	treasury	treasury	NOUN
ftr-435	1175	6	comes	come	VERB
ftr-435	1175	7	to	to	ADP
ftr-435	1175	8	the	the	DET
ftr-435	1175	9	rescue	rescue	NOUN
ftr-435	1175	10	�	�	PROPN
ftr-435	1175	11	subchapter	subchapter	NOUN
ftr-435	1175	12	c	c	NOUN
ftr-435	1175	13	principles	principle	NOUN
ftr-435	1175	14	apply	apply	VERB
ftr-435	1175	15	;	;	PUNCT
ftr-435	1175	16	otherwise	otherwise	ADV
ftr-435	1175	17	,	,	PUNCT
ftr-435	1175	18	form	form	NOUN
ftr-435	1175	19	controls	control	NOUN
ftr-435	1175	20	.	.	PUNCT
ftr-435	1176	1	reg-107151	reg-107151	PROPN
ftr-435	1176	2	-	-	PUNCT
ftr-435	1176	3	00	00	NUM
ftr-435	1176	4	,	,	PUNCT
ftr-435	1176	5	constructive	constructive	ADJ
ftr-435	1176	6	transfers	transfer	NOUN
ftr-435	1176	7	and	and	CCONJ
ftr-435	1176	8	transfers	transfer	NOUN
ftr-435	1176	9	of	of	ADP
ftr-435	1176	10	property	property	NOUN
ftr-435	1176	11	to	to	ADP
ftr-435	1176	12	a	a	DET
ftr-435	1176	13	third	third	ADJ
ftr-435	1176	14	party	party	NOUN
ftr-435	1176	15	on	on	ADP
ftr-435	1176	16	behalf	behalf	NOUN
ftr-435	1176	17	of	of	ADP
ftr-435	1176	18	spouse	spouse	NOUN
ftr-435	1176	19	,	,	PUNCT
ftr-435	1176	20	66	66	NUM
ftr-435	1176	21	f.r	f.r	NOUN
ftr-435	1176	22	.	.	PROPN
ftr-435	1176	23	40659	40659	NUM
ftr-435	1176	24	(	(	PUNCT
ftr-435	1176	25	8/3/01	8/3/01	NUM
ftr-435	1176	26	)	)	PUNCT
ftr-435	1176	27	.	.	PUNCT
ftr-435	1177	1	because	because	SCONJ
ftr-435	1177	2	of	of	ADP
ftr-435	1177	3	the	the	DET
ftr-435	1177	4	inconsistent	inconsistent	ADJ
ftr-435	1177	5	standards	standard	NOUN
ftr-435	1177	6	applied	apply	VERB
ftr-435	1177	7	by	by	ADP
ftr-435	1177	8	the	the	DET
ftr-435	1177	9	courts	court	NOUN
ftr-435	1177	10	in	in	ADP
ftr-435	1177	11	dealing	deal	VERB
ftr-435	1177	12	with	with	ADP
ftr-435	1177	13	redemptions	redemption	NOUN
ftr-435	1177	14	of	of	ADP
ftr-435	1177	15	stock	stock	NOUN
ftr-435	1177	16	incident	incident	NOUN
ftr-435	1177	17	to	to	ADP
ftr-435	1177	18	a	a	DET
ftr-435	1177	19	divorce	divorce	NOUN
ftr-435	1177	20	,	,	PUNCT
ftr-435	1177	21	the	the	DET
ftr-435	1177	22	treasury	treasury	NOUN
ftr-435	1177	23	has	have	AUX
ftr-435	1177	24	proposed	propose	VERB
ftr-435	1177	25	regulations	regulation	NOUN
ftr-435	1177	26	[	[	X
ftr-435	1177	27	prop	prop	NOUN
ftr-435	1177	28	.	.	PUNCT
ftr-435	1178	1	reg	reg	NOUN
ftr-435	1178	2	.	.	PUNCT
ftr-435	1179	1	§	§	PROPN
ftr-435	1179	2	1.1041	1.1041	NUM
ftr-435	1179	3	-	-	SYM
ftr-435	1179	4	2	2	NUM
ftr-435	1179	5	]	]	PUNCT
ftr-435	1179	6	to	to	PART
ftr-435	1179	7	provide	provide	VERB
ftr-435	1179	8	greater	great	ADJ
ftr-435	1179	9	certainty	certainty	NOUN
ftr-435	1179	10	in	in	ADP
ftr-435	1179	11	determining	determine	VERB
ftr-435	1179	12	which	which	DET
ftr-435	1179	13	spouse	spouse	NOUN
ftr-435	1179	14	will	will	AUX
ftr-435	1179	15	be	be	AUX
ftr-435	1179	16	taxed	tax	VERB
ftr-435	1179	17	on	on	ADP
ftr-435	1179	18	stock	stock	NOUN
ftr-435	1179	19	redemptions	redemption	NOUN
ftr-435	1179	20	occurring	occur	VERB
ftr-435	1179	21	during	during	ADP
ftr-435	1179	22	marriage	marriage	NOUN
ftr-435	1179	23	or	or	CCONJ
ftr-435	1179	24	incident	incident	NOUN
ftr-435	1179	25	to	to	PART
ftr-435	1179	26	divorce	divorce	NOUN
ftr-435	1179	27	.	.	PUNCT
ftr-435	1180	1	reg	reg	NOUN
ftr-435	1180	2	.	.	PUNCT
ftr-435	1181	1	§	§	PROPN
ftr-435	1181	2	1.1041	1.1041	NUM
ftr-435	1181	3	-	-	PUNCT
ftr-435	1181	4	1t(c	1t(c	NUM
ftr-435	1181	5	)	)	PUNCT
ftr-435	1181	6	q&a-9	q&a-9	PRON
ftr-435	1181	7	no	no	ADV
ftr-435	1181	8	longer	long	ADV
ftr-435	1181	9	will	will	AUX
ftr-435	1181	10	control	control	VERB
ftr-435	1181	11	after	after	SCONJ
ftr-435	1181	12	the	the	DET
ftr-435	1181	13	regulations	regulation	NOUN
ftr-435	1181	14	are	be	AUX
ftr-435	1181	15	finalized	finalize	VERB
ftr-435	1181	16	.	.	PUNCT
ftr-435	1182	1	�	�	PROPN
ftr-435	1183	1	the	the	DET
ftr-435	1183	2	proposed	propose	VERB
ftr-435	1183	3	regulations	regulation	NOUN
ftr-435	1183	4	apply	apply	VERB
ftr-435	1183	5	only	only	ADV
ftr-435	1183	6	where	where	SCONJ
ftr-435	1183	7	the	the	DET
ftr-435	1183	8	nonredeemed	nonredeemed	PROPN
ftr-435	1183	9	spouse	spouse	NOUN
ftr-435	1183	10	owns	own	VERB
ftr-435	1183	11	stock	stock	NOUN
ftr-435	1183	12	of	of	ADP
ftr-435	1183	13	the	the	DET
ftr-435	1183	14	redeeming	redeem	VERB
ftr-435	1183	15	corporation	corporation	NOUN
ftr-435	1183	16	either	either	CCONJ
ftr-435	1183	17	immediately	immediately	ADV
ftr-435	1183	18	before	before	ADP
ftr-435	1183	19	or	or	CCONJ
ftr-435	1183	20	immediately	immediately	ADV
ftr-435	1183	21	after	after	ADP
ftr-435	1183	22	the	the	DET
ftr-435	1183	23	stock	stock	NOUN
ftr-435	1183	24	redemption	redemption	NOUN
ftr-435	1183	25	.	.	PUNCT
ftr-435	1184	1	if	if	SCONJ
ftr-435	1184	2	a	a	DET
ftr-435	1184	3	corporation	corporation	NOUN
ftr-435	1184	4	redeems	redeem	VERB
ftr-435	1184	5	stock	stock	NOUN
ftr-435	1184	6	of	of	ADP
ftr-435	1184	7	one	one	NUM
ftr-435	1184	8	spouse	spouse	NOUN
ftr-435	1184	9	,	,	PUNCT
ftr-435	1184	10	and	and	CCONJ
ftr-435	1184	11	that	that	DET
ftr-435	1184	12	redemption	redemption	NOUN
ftr-435	1184	13	is	be	AUX
ftr-435	1184	14	treated	treat	VERB
ftr-435	1184	15	as	as	ADP
ftr-435	1184	16	a	a	DET
ftr-435	1184	17	constructive	constructive	ADJ
ftr-435	1184	18	distribution	distribution	NOUN
ftr-435	1184	19	to	to	ADP
ftr-435	1184	20	the	the	DET
ftr-435	1184	21	other	other	ADJ
ftr-435	1184	22	spouse	spouse	NOUN
ftr-435	1184	23	under	under	ADP
ftr-435	1184	24	subchapter	subchapter	NOUN
ftr-435	1184	25	c	c	NOUN
ftr-435	1184	26	principles	principle	NOUN
ftr-435	1184	27	�	�	PROPN
ftr-435	1184	28	the	the	DET
ftr-435	1184	29	primary	primary	ADJ
ftr-435	1184	30	and	and	CCONJ
ftr-435	1184	31	unconditional	unconditional	ADJ
ftr-435	1184	32	obligation	obligation	NOUN
ftr-435	1184	33	standard	standard	NOUN
ftr-435	1184	34	of	of	ADP
ftr-435	1184	35	wall	wall	PROPN
ftr-435	1184	36	v.	v.	PROPN
ftr-435	1184	37	united	united	PROPN
ftr-435	1184	38	states	states	PROPN
ftr-435	1184	39	,	,	PUNCT
ftr-435	1184	40	164	164	NUM
ftr-435	1184	41	f.2d	f.2d	NOUN
ftr-435	1184	42	462	462	NUM
ftr-435	1184	43	(	(	PUNCT
ftr-435	1184	44	4th	4th	ADJ
ftr-435	1184	45	2002	2002	NUM
ftr-435	1184	46	]	]	PUNCT
ftr-435	1184	47	recent	recent	ADJ
ftr-435	1184	48	developments	development	NOUN
ftr-435	1184	49	in	in	ADP
ftr-435	1184	50	federal	federal	ADJ
ftr-435	1184	51	income	income	NOUN
ftr-435	1184	52	taxation	taxation	NOUN
ftr-435	1184	53	679	679	NUM
ftr-435	1184	54	14	14	NUM
ftr-435	1184	55	.	.	PUNCT
ftr-435	1185	1	ninth	ninth	ADJ
ftr-435	1185	2	circuit	circuit	PROPN
ftr-435	1185	3	applies	apply	VERB
ftr-435	1185	4	§	§	PROPN
ftr-435	1185	5	1041	1041	NUM
ftr-435	1185	6	to	to	PART
ftr-435	1185	7	exclude	exclude	VERB
ftr-435	1185	8	gain	gain	NOUN
ftr-435	1185	9	on	on	ADP
ftr-435	1185	10	wife	wife	NOUN
ftr-435	1185	11	�	�	PROPN
ftr-435	1185	12	s	s	PART
ftr-435	1185	13	stock	stock	NOUN
ftr-435	1185	14	redemption	redemption	NOUN
ftr-435	1185	15	.	.	PUNCT
ftr-435	1186	1	arnes	arne	NOUN
ftr-435	1186	2	v.	v.	ADP
ftr-435	1186	3	united	united	PROPN
ftr-435	1186	4	states	states	PROPN
ftr-435	1186	5	,	,	PUNCT
ftr-435	1186	6	981	981	NUM
ftr-435	1186	7	f.2d	f.2d	SYM
ftr-435	1186	8	456	456	NUM
ftr-435	1186	9	(	(	PUNCT
ftr-435	1186	10	9th	9th	ADJ
ftr-435	1186	11	cir	cir	NOUN
ftr-435	1186	12	.	.	PROPN
ftr-435	1186	13	1992	1992	NUM
ftr-435	1186	14	)	)	PUNCT
ftr-435	1186	15	.	.	PUNCT
ftr-435	1187	1	the	the	DET
ftr-435	1187	2	ninth	ninth	ADJ
ftr-435	1187	3	circuit	circuit	NOUN
ftr-435	1187	4	(	(	PUNCT
ftr-435	1187	5	judge	judge	NOUN
ftr-435	1187	6	hall	hall	PROPN
ftr-435	1187	7	)	)	PUNCT
ftr-435	1187	8	affirmed	affirm	VERB
ftr-435	1187	9	a	a	DET
ftr-435	1187	10	district	district	NOUN
ftr-435	1187	11	court	court	NOUN
ftr-435	1187	12	�	�	PROPN
ftr-435	1187	13	s	s	PART
ftr-435	1187	14	grant	grant	NOUN
ftr-435	1187	15	of	of	ADP
ftr-435	1187	16	summary	summary	NOUN
ftr-435	1187	17	judgment	judgment	NOUN
ftr-435	1187	18	to	to	ADP
ftr-435	1187	19	taxpayer	taxpayer	NOUN
ftr-435	1187	20	,	,	PUNCT
ftr-435	1187	21	holding	hold	VERB
ftr-435	1187	22	that	that	SCONJ
ftr-435	1187	23	the	the	DET
ftr-435	1187	24	divorce	divorce	NOUN
ftr-435	1187	25	-	-	PUNCT
ftr-435	1187	26	settlement	settlement	NOUN
ftr-435	1187	27	redemption	redemption	NOUN
ftr-435	1187	28	of	of	ADP
ftr-435	1187	29	taxpayer	taxpayer	PROPN
ftr-435	1187	30	�	�	PROPN
ftr-435	1187	31	s	s	PART
ftr-435	1187	32	stock	stock	NOUN
ftr-435	1187	33	(	(	PUNCT
ftr-435	1187	34	in	in	ADP
ftr-435	1187	35	a	a	DET
ftr-435	1187	36	mcdonald	mcdonald	PROPN
ftr-435	1187	37	�	�	PROPN
ftr-435	1187	38	s	s	PART
ftr-435	1187	39	franchise	franchise	NOUN
ftr-435	1187	40	corporation	corporation	NOUN
ftr-435	1187	41	she	she	PRON
ftr-435	1187	42	owned	own	VERB
ftr-435	1187	43	equally	equally	ADV
ftr-435	1187	44	with	with	ADP
ftr-435	1187	45	her	her	PRON
ftr-435	1187	46	former	former	ADJ
ftr-435	1187	47	husband	husband	NOUN
ftr-435	1187	48	)	)	PUNCT
ftr-435	1187	49	qualified	qualified	ADJ
ftr-435	1187	50	for	for	ADP
ftr-435	1187	51	exemption	exemption	NOUN
ftr-435	1187	52	under	under	ADP
ftr-435	1187	53	§	§	PROPN
ftr-435	1187	54	1041	1041	NUM
ftr-435	1187	55	.	.	PUNCT
ftr-435	1188	1	the	the	DET
ftr-435	1188	2	former	former	ADJ
ftr-435	1188	3	husband	husband	NOUN
ftr-435	1188	4	was	be	AUX
ftr-435	1188	5	held	hold	VERB
ftr-435	1188	6	to	to	PART
ftr-435	1188	7	have	have	AUX
ftr-435	1188	8	been	be	AUX
ftr-435	1188	9	relieved	relieve	VERB
ftr-435	1188	10	of	of	ADP
ftr-435	1188	11	an	an	DET
ftr-435	1188	12	obligation	obligation	NOUN
ftr-435	1188	13	by	by	ADP
ftr-435	1188	14	the	the	DET
ftr-435	1188	15	corporate	corporate	ADJ
ftr-435	1188	16	redemption	redemption	NOUN
ftr-435	1188	17	,	,	PUNCT
ftr-435	1188	18	so	so	ADV
ftr-435	1188	19	a-9	a-9	PROPN
ftr-435	1188	20	of	of	ADP
ftr-435	1188	21	temp	temp	NOUN
ftr-435	1188	22	.	.	PUNCT
ftr-435	1189	1	reg	reg	NOUN
ftr-435	1189	2	.	.	PUNCT
ftr-435	1190	1	§	§	PROPN
ftr-435	1190	2	1.1041	1.1041	NUM
ftr-435	1190	3	-	-	SYM
ftr-435	1190	4	1	1	NUM
ftr-435	1190	5	t	t	NOUN
ftr-435	1190	6	would	would	AUX
ftr-435	1190	7	treat	treat	VERB
ftr-435	1190	8	taxpayer	taxpayer	PROPN
ftr-435	1190	9	�	�	PROPN
ftr-435	1190	10	s	s	PART
ftr-435	1190	11	stock	stock	NOUN
ftr-435	1190	12	as	as	ADP
ftr-435	1190	13	having	having	AUX
ftr-435	1190	14	been	be	AUX
ftr-435	1190	15	transferred	transfer	VERB
ftr-435	1190	16	to	to	ADP
ftr-435	1190	17	her	her	PRON
ftr-435	1190	18	former	former	ADJ
ftr-435	1190	19	husband	husband	NOUN
ftr-435	1190	20	,	,	PUNCT
ftr-435	1190	21	and	and	CCONJ
ftr-435	1190	22	then	then	ADV
ftr-435	1190	23	retransferred	retransferre	VERB
ftr-435	1190	24	to	to	ADP
ftr-435	1190	25	the	the	DET
ftr-435	1190	26	corporation	corporation	NOUN
ftr-435	1190	27	(	(	PUNCT
ftr-435	1190	28	the	the	DET
ftr-435	1190	29	�	�	PROPN
ftr-435	1190	30	third	third	PROPN
ftr-435	1190	31	party	party	PROPN
ftr-435	1190	32	�	�	PROPN
ftr-435	1190	33	)	)	PUNCT
ftr-435	1190	34	in	in	ADP
ftr-435	1190	35	a	a	DET
ftr-435	1190	36	non-§	non-§	PROPN
ftr-435	1190	37	1041	1041	NUM
ftr-435	1190	38	transaction	transaction	NOUN
ftr-435	1190	39	.	.	PUNCT
ftr-435	1191	1	the	the	DET
ftr-435	1191	2	$	$	SYM
ftr-435	1191	3	450,000	450,000	NUM
ftr-435	1191	4	cash	cash	NOUN
ftr-435	1191	5	is	be	AUX
ftr-435	1191	6	to	to	PART
ftr-435	1191	7	be	be	AUX
ftr-435	1191	8	treated	treat	VERB
ftr-435	1191	9	as	as	SCONJ
ftr-435	1191	10	paid	pay	VERB
ftr-435	1191	11	to	to	ADP
ftr-435	1191	12	taxpayer	taxpayer	VERB
ftr-435	1191	13	by	by	ADP
ftr-435	1191	14	the	the	DET
ftr-435	1191	15	corporation	corporation	NOUN
ftr-435	1191	16	on	on	ADP
ftr-435	1191	17	behalf	behalf	NOUN
ftr-435	1191	18	of	of	ADP
ftr-435	1191	19	her	her	PRON
ftr-435	1191	20	former	former	ADJ
ftr-435	1191	21	husband	husband	NOUN
ftr-435	1191	22	(	(	PUNCT
ftr-435	1191	23	and	and	CCONJ
ftr-435	1191	24	presumably	presumably	ADV
ftr-435	1191	25	constituting	constitute	VERB
ftr-435	1191	26	a	a	DET
ftr-435	1191	27	taxable	taxable	ADJ
ftr-435	1191	28	distribution	distribution	NOUN
ftr-435	1191	29	to	to	ADP
ftr-435	1191	30	her	her	PRON
ftr-435	1191	31	former	former	ADJ
ftr-435	1191	32	husband	husband	NOUN
ftr-435	1191	33	)	)	PUNCT
ftr-435	1191	34	.	.	PUNCT
ftr-435	1192	1	see	see	VERB
ftr-435	1192	2	temp	temp	NOUN
ftr-435	1192	3	.	.	PUNCT
ftr-435	1193	1	reg	reg	NOUN
ftr-435	1193	2	.	.	PUNCT
ftr-435	1194	1	§	§	PROPN
ftr-435	1194	2	1.1041	1.1041	NUM
ftr-435	1194	3	-	-	SYM
ftr-435	1194	4	1	1	NUM
ftr-435	1194	5	t	t	PROPN
ftr-435	1194	6	,	,	PUNCT
ftr-435	1194	7	a-2	a-2	PROPN
ftr-435	1194	8	,	,	PUNCT
ftr-435	1194	9	example	example	NOUN
ftr-435	1194	10	(	(	PUNCT
ftr-435	1194	11	3	3	NUM
ftr-435	1194	12	)	)	PUNCT
ftr-435	1194	13	.	.	PUNCT
ftr-435	1195	1	but	but	CCONJ
ftr-435	1195	2	tax	tax	NOUN
ftr-435	1195	3	court	court	NOUN
ftr-435	1195	4	holds	hold	VERB
ftr-435	1195	5	§	§	PROPN
ftr-435	1195	6	1041	1041	NUM
ftr-435	1195	7	does	do	AUX
ftr-435	1195	8	not	not	PART
ftr-435	1195	9	apply	apply	VERB
ftr-435	1195	10	to	to	PART
ftr-435	1195	11	tax	tax	VERB
ftr-435	1195	12	her	her	PRON
ftr-435	1195	13	husband	husband	NOUN
ftr-435	1195	14	on	on	ADP
ftr-435	1195	15	the	the	DET
ftr-435	1195	16	redemption	redemption	NOUN
ftr-435	1195	17	,	,	PUNCT
ftr-435	1195	18	so	so	CCONJ
ftr-435	1195	19	neither	neither	PRON
ftr-435	1195	20	is	be	AUX
ftr-435	1195	21	taxed	tax	VERB
ftr-435	1195	22	.	.	PUNCT
ftr-435	1196	1	arnes	arne	NOUN
ftr-435	1196	2	v.	v.	ADP
ftr-435	1196	3	commissioner	commissioner	PROPN
ftr-435	1196	4	,	,	PUNCT
ftr-435	1196	5	102	102	NUM
ftr-435	1196	6	t.c	t.c	PROPN
ftr-435	1196	7	.	.	PROPN
ftr-435	1196	8	522	522	NUM
ftr-435	1196	9	(	(	PUNCT
ftr-435	1196	10	1994	1994	NUM
ftr-435	1196	11	)	)	PUNCT
ftr-435	1196	12	(	(	PUNCT
ftr-435	1196	13	reviewed	review	VERB
ftr-435	1196	14	,	,	PUNCT
ftr-435	1196	15	7	7	NUM
ftr-435	1196	16	judges	judge	NOUN
ftr-435	1196	17	dissenting	dissent	VERB
ftr-435	1196	18	)	)	PUNCT
ftr-435	1196	19	.	.	PUNCT
ftr-435	1197	1	redemption	redemption	NOUN
ftr-435	1197	2	of	of	ADP
ftr-435	1197	3	wife	wife	NOUN
ftr-435	1197	4	�	�	PROPN
ftr-435	1197	5	s	s	PART
ftr-435	1197	6	stock	stock	NOUN
ftr-435	1197	7	[	[	X
ftr-435	1197	8	in	in	ADP
ftr-435	1197	9	corporation	corporation	NOUN
ftr-435	1197	10	owned	own	VERB
ftr-435	1197	11	5050	5050	NUM
ftr-435	1197	12	by	by	ADP
ftr-435	1197	13	husband	husband	NOUN
ftr-435	1197	14	and	and	CCONJ
ftr-435	1197	15	wife	wife	NOUN
ftr-435	1197	16	]	]	PUNCT
ftr-435	1197	17	was	be	AUX
ftr-435	1197	18	not	not	PART
ftr-435	1197	19	a	a	DET
ftr-435	1197	20	constrictive	constrictive	ADJ
ftr-435	1197	21	dividend	dividend	NOUN
ftr-435	1197	22	to	to	ADP
ftr-435	1197	23	husband	husband	NOUN
ftr-435	1197	24	because	because	SCONJ
ftr-435	1197	25	he	he	PRON
ftr-435	1197	26	did	do	AUX
ftr-435	1197	27	not	not	PART
ftr-435	1197	28	have	have	VERB
ftr-435	1197	29	a	a	DET
ftr-435	1197	30	primary	primary	ADJ
ftr-435	1197	31	and	and	CCONJ
ftr-435	1197	32	unconditional	unconditional	ADJ
ftr-435	1197	33	obligation	obligation	NOUN
ftr-435	1197	34	to	to	PART
ftr-435	1197	35	purchase	purchase	VERB
ftr-435	1197	36	wife	wife	NOUN
ftr-435	1197	37	�	�	PROPN
ftr-435	1197	38	s	s	PART
ftr-435	1197	39	stock	stock	NOUN
ftr-435	1197	40	,	,	PUNCT
ftr-435	1197	41	relying	rely	VERB
ftr-435	1197	42	on	on	ADP
ftr-435	1197	43	rev	rev	PROPN
ftr-435	1197	44	.	.	PROPN
ftr-435	1197	45	rul	rul	PROPN
ftr-435	1197	46	.	.	PUNCT
ftr-435	1198	1	69	69	NUM
ftr-435	1198	2	-	-	SYM
ftr-435	1198	3	608	608	NUM
ftr-435	1198	4	,	,	PUNCT
ftr-435	1198	5	1969	1969	NUM
ftr-435	1198	6	-	-	SYM
ftr-435	1198	7	2	2	NUM
ftr-435	1198	8	c.b	c.b	PROPN
ftr-435	1198	9	.	.	PROPN
ftr-435	1198	10	42	42	NUM
ftr-435	1198	11	.	.	PUNCT
ftr-435	1199	1	dissents	dissent	NOUN
ftr-435	1199	2	on	on	ADP
ftr-435	1199	3	ground	ground	NOUN
ftr-435	1199	4	that	that	SCONJ
ftr-435	1199	5	the	the	DET
ftr-435	1199	6	ninth	ninth	ADJ
ftr-435	1199	7	circuit	circuit	NOUN
ftr-435	1199	8	has	have	AUX
ftr-435	1199	9	passed	pass	VERB
ftr-435	1199	10	on	on	ADP
ftr-435	1199	11	the	the	DET
ftr-435	1199	12	legal	legal	ADJ
ftr-435	1199	13	issue	issue	NOUN
ftr-435	1199	14	,	,	PUNCT
ftr-435	1199	15	citing	cite	VERB
ftr-435	1199	16	golsen	golsen	PROPN
ftr-435	1199	17	v.	v.	PROPN
ftr-435	1199	18	commissioner	commissioner	NOUN
ftr-435	1199	19	,	,	PUNCT
ftr-435	1199	20	54	54	NUM
ftr-435	1199	21	t.c	t.c	PROPN
ftr-435	1199	22	.	.	PROPN
ftr-435	1199	23	742	742	NUM
ftr-435	1199	24	(	(	PUNCT
ftr-435	1199	25	1970	1970	NUM
ftr-435	1199	26	)	)	PUNCT
ftr-435	1199	27	aff	aff	PROPN
ftr-435	1199	28	�	�	PROPN
ftr-435	1199	29	d	d	PROPN
ftr-435	1199	30	,	,	PUNCT
ftr-435	1199	31	455	455	NUM
ftr-435	1199	32	f.2d	f.2d	ADP
ftr-435	1199	33	985	985	NUM
ftr-435	1199	34	(	(	PUNCT
ftr-435	1199	35	10th	10th	ADJ
ftr-435	1199	36	cir	cir	NOUN
ftr-435	1199	37	.	.	PROPN
ftr-435	1199	38	1971	1971	NUM
ftr-435	1199	39	)	)	PUNCT
ftr-435	1199	40	,	,	PUNCT
ftr-435	1199	41	and	and	CCONJ
ftr-435	1199	42	on	on	ADP
ftr-435	1199	43	the	the	DET
ftr-435	1199	44	untenable	untenable	ADJ
ftr-435	1199	45	result	result	NOUN
ftr-435	1199	46	that	that	SCONJ
ftr-435	1199	47	neither	neither	DET
ftr-435	1199	48	stockholder	stockholder	NOUN
ftr-435	1199	49	will	will	AUX
ftr-435	1199	50	incur	incur	VERB
ftr-435	1199	51	tax	tax	NOUN
ftr-435	1199	52	consequences	consequence	NOUN
ftr-435	1199	53	as	as	ADP
ftr-435	1199	54	a	a	DET
ftr-435	1199	55	result	result	NOUN
ftr-435	1199	56	of	of	ADP
ftr-435	1199	57	the	the	DET
ftr-435	1199	58	$	$	SYM
ftr-435	1199	59	450,000	450,000	NUM
ftr-435	1199	60	stock	stock	NOUN
ftr-435	1199	61	redemption	redemption	NOUN
ftr-435	1199	62	.	.	PUNCT
ftr-435	1200	1	the	the	DET
ftr-435	1200	2	tax	tax	NOUN
ftr-435	1200	3	court	court	NOUN
ftr-435	1200	4	disagrees	disagree	VERB
ftr-435	1200	5	with	with	ADP
ftr-435	1200	6	the	the	DET
ftr-435	1200	7	ninth	ninth	ADJ
ftr-435	1200	8	circuit	circuit	PROPN
ftr-435	1200	9	�	�	PROPN
ftr-435	1200	10	s	s	PART
ftr-435	1200	11	arnes	arne	NOUN
ftr-435	1200	12	case	case	NOUN
ftr-435	1200	13	,	,	PUNCT
ftr-435	1200	14	and	and	CCONJ
ftr-435	1200	15	judge	judge	NOUN
ftr-435	1200	16	beghe	beghe	NOUN
ftr-435	1200	17	has	have	VERB
ftr-435	1200	18	the	the	DET
ftr-435	1200	19	correct	correct	ADJ
ftr-435	1200	20	answer	answer	NOUN
ftr-435	1200	21	.	.	PUNCT
ftr-435	1201	1	blatt	blatt	PROPN
ftr-435	1201	2	v.	v.	PROPN
ftr-435	1201	3	commissioner	commissioner	PROPN
ftr-435	1201	4	,	,	PUNCT
ftr-435	1201	5	102	102	NUM
ftr-435	1201	6	t.c	t.c	PROPN
ftr-435	1201	7	.	.	PROPN
ftr-435	1201	8	77	77	NUM
ftr-435	1201	9	(	(	PUNCT
ftr-435	1201	10	1994	1994	NUM
ftr-435	1201	11	)	)	PUNCT
ftr-435	1201	12	(	(	PUNCT
ftr-435	1201	13	reviewed	review	VERB
ftr-435	1201	14	,	,	PUNCT
ftr-435	1201	15	3	3	NUM
ftr-435	1201	16	judges	judge	NOUN
ftr-435	1201	17	dissenting	dissent	VERB
ftr-435	1201	18	)	)	PUNCT
ftr-435	1201	19	.	.	PUNCT
ftr-435	1202	1	wife	wife	PROPN
ftr-435	1202	2	�	�	PROPN
ftr-435	1202	3	s	s	PART
ftr-435	1202	4	redemption	redemption	NOUN
ftr-435	1202	5	(	(	PUNCT
ftr-435	1202	6	pursuant	pursuant	ADJ
ftr-435	1202	7	to	to	ADP
ftr-435	1202	8	a	a	DET
ftr-435	1202	9	divorce	divorce	NOUN
ftr-435	1202	10	decree	decree	NOUN
ftr-435	1202	11	)	)	PUNCT
ftr-435	1202	12	of	of	ADP
ftr-435	1202	13	all	all	DET
ftr-435	1202	14	her	her	PRON
ftr-435	1202	15	stock	stock	NOUN
ftr-435	1202	16	in	in	ADP
ftr-435	1202	17	a	a	DET
ftr-435	1202	18	corporation	corporation	NOUN
ftr-435	1202	19	she	she	PRON
ftr-435	1202	20	owned	own	VERB
ftr-435	1202	21	entirely	entirely	ADV
ftr-435	1202	22	with	with	SCONJ
ftr-435	1202	23	her	her	PRON
ftr-435	1202	24	husband	husband	NOUN
ftr-435	1202	25	was	be	AUX
ftr-435	1202	26	not	not	PART
ftr-435	1202	27	governed	govern	VERB
ftr-435	1202	28	by	by	ADP
ftr-435	1202	29	§	§	PROPN
ftr-435	1202	30	1041	1041	NUM
ftr-435	1202	31	,	,	PUNCT
ftr-435	1202	32	and	and	CCONJ
ftr-435	1202	33	was	be	AUX
ftr-435	1202	34	taxable	taxable	ADJ
ftr-435	1202	35	to	to	ADP
ftr-435	1202	36	her	she	PRON
ftr-435	1202	37	.	.	PUNCT
ftr-435	1203	1	the	the	DET
ftr-435	1203	2	court	court	NOUN
ftr-435	1203	3	refused	refuse	VERB
ftr-435	1203	4	to	to	PART
ftr-435	1203	5	follow	follow	VERB
ftr-435	1203	6	the	the	DET
ftr-435	1203	7	reg	reg	NOUN
ftr-435	1203	8	.	.	PUNCT
ftr-435	1204	1	§	§	PROPN
ftr-435	1204	2	1.1041	1.1041	NUM
ftr-435	1204	3	-	-	SYM
ftr-435	1204	4	1	1	NUM
ftr-435	1204	5	t	t	NOUN
ftr-435	1204	6	,	,	PUNCT
ftr-435	1204	7	q&a-9	q&a-9	PROPN
ftr-435	1204	8	theory	theory	NOUN
ftr-435	1204	9	that	that	SCONJ
ftr-435	1204	10	the	the	DET
ftr-435	1204	11	redemption	redemption	NOUN
ftr-435	1204	12	was	be	AUX
ftr-435	1204	13	a	a	DET
ftr-435	1204	14	transfer	transfer	NOUN
ftr-435	1204	15	to	to	ADP
ftr-435	1204	16	the	the	DET
ftr-435	1204	17	corporation	corporation	NOUN
ftr-435	1204	18	on	on	ADP
ftr-435	1204	19	behalf	behalf	NOUN
ftr-435	1204	20	of	of	ADP
ftr-435	1204	21	her	her	PRON
ftr-435	1204	22	husband	husband	NOUN
ftr-435	1204	23	,	,	PUNCT
ftr-435	1204	24	as	as	SCONJ
ftr-435	1204	25	held	hold	VERB
ftr-435	1204	26	in	in	ADP
ftr-435	1204	27	arnes	arne	NOUN
ftr-435	1204	28	v.	v.	ADP
ftr-435	1204	29	united	united	PROPN
ftr-435	1204	30	states	states	PROPN
ftr-435	1204	31	,	,	PUNCT
ftr-435	1204	32	981	981	NUM
ftr-435	1204	33	f.2d	f.2d	SYM
ftr-435	1204	34	456	456	NUM
ftr-435	1204	35	(	(	PUNCT
ftr-435	1204	36	9th	9th	ADJ
ftr-435	1204	37	cir	cir	NOUN
ftr-435	1204	38	.	.	PROPN
ftr-435	1204	39	1992	1992	NUM
ftr-435	1204	40	)	)	PUNCT
ftr-435	1204	41	,	,	PUNCT
ftr-435	1204	42	which	which	PRON
ftr-435	1204	43	the	the	DET
ftr-435	1204	44	court	court	NOUN
ftr-435	1204	45	refused	refuse	VERB
ftr-435	1204	46	to	to	PART
ftr-435	1204	47	follow	follow	VERB
ftr-435	1204	48	.	.	PUNCT
ftr-435	1205	1	judge	judge	PROPN
ftr-435	1205	2	beghe	beghe	PROPN
ftr-435	1205	3	�	�	PROPN
ftr-435	1205	4	s	s	PART
ftr-435	1205	5	concurring	concur	VERB
ftr-435	1205	6	opinion	opinion	NOUN
ftr-435	1205	7	stated	state	VERB
ftr-435	1205	8	that	that	SCONJ
ftr-435	1205	9	the	the	DET
ftr-435	1205	10	proper	proper	ADJ
ftr-435	1205	11	interpretation	interpretation	NOUN
ftr-435	1205	12	of	of	ADP
ftr-435	1205	13	that	that	DET
ftr-435	1205	14	regulation	regulation	NOUN
ftr-435	1205	15	should	should	AUX
ftr-435	1205	16	be	be	AUX
ftr-435	1205	17	that	that	SCONJ
ftr-435	1205	18	no	no	DET
ftr-435	1205	19	redemption	redemption	NOUN
ftr-435	1205	20	should	should	AUX
ftr-435	1205	21	be	be	AUX
ftr-435	1205	22	considered	consider	VERB
ftr-435	1205	23	to	to	PART
ftr-435	1205	24	be	be	AUX
ftr-435	1205	25	�	�	PROPN
ftr-435	1205	26	on	on	ADP
ftr-435	1205	27	behalf	behalf	NOUN
ftr-435	1205	28	of	of	ADP
ftr-435	1205	29	�	�	PROPN
ftr-435	1205	30	the	the	DET
ftr-435	1205	31	cir	cir	NOUN
ftr-435	1205	32	.	.	PUNCT
ftr-435	1205	33	1947	1947	NUM
ftr-435	1205	34	)	)	PUNCT
ftr-435	1205	35	and	and	CCONJ
ftr-435	1205	36	sullivan	sullivan	PROPN
ftr-435	1205	37	v.	v.	PROPN
ftr-435	1205	38	united	united	PROPN
ftr-435	1205	39	states	states	PROPN
ftr-435	1205	40	,	,	PUNCT
ftr-435	1205	41	363	363	NUM
ftr-435	1205	42	f.2d	f.2d	ADP
ftr-435	1205	43	724	724	NUM
ftr-435	1205	44	(	(	PUNCT
ftr-435	1205	45	8th	8th	ADJ
ftr-435	1205	46	cir	cir	NOUN
ftr-435	1205	47	.	.	PROPN
ftr-435	1205	48	1966	1966	NUM
ftr-435	1205	49	)	)	PUNCT
ftr-435	1205	50	�	�	PROPN
ftr-435	1205	51	the	the	DET
ftr-435	1205	52	redemption	redemption	NOUN
ftr-435	1205	53	is	be	AUX
ftr-435	1205	54	treated	treat	VERB
ftr-435	1205	55	as	as	ADP
ftr-435	1205	56	a	a	DET
ftr-435	1205	57	distribution	distribution	NOUN
ftr-435	1205	58	to	to	ADP
ftr-435	1205	59	the	the	DET
ftr-435	1205	60	spouse	spouse	NOUN
ftr-435	1205	61	who	who	PRON
ftr-435	1205	62	continues	continue	VERB
ftr-435	1205	63	as	as	ADP
ftr-435	1205	64	a	a	DET
ftr-435	1205	65	shareholder	shareholder	NOUN
ftr-435	1205	66	.	.	PUNCT
ftr-435	1206	1	see	see	AUX
ftr-435	1206	2	also	also	ADV
ftr-435	1206	3	rev	rev	VERB
ftr-435	1206	4	.	.	PUNCT
ftr-435	1207	1	rul	rul	PROPN
ftr-435	1207	2	.	.	PUNCT
ftr-435	1208	1	69	69	NUM
ftr-435	1208	2	-	-	SYM
ftr-435	1208	3	608	608	NUM
ftr-435	1208	4	,	,	PUNCT
ftr-435	1208	5	1969	1969	NUM
ftr-435	1208	6	-	-	SYM
ftr-435	1208	7	2	2	NUM
ftr-435	1208	8	c.b	c.b	PROPN
ftr-435	1208	9	.	.	PROPN
ftr-435	1208	10	42	42	NUM
ftr-435	1208	11	.	.	PUNCT
ftr-435	1209	1	section	section	NOUN
ftr-435	1209	2	1041	1041	NUM
ftr-435	1209	3	applies	apply	VERB
ftr-435	1209	4	to	to	ADP
ftr-435	1209	5	the	the	DET
ftr-435	1209	6	deemed	deem	VERB
ftr-435	1209	7	transfer	transfer	NOUN
ftr-435	1209	8	of	of	ADP
ftr-435	1209	9	the	the	DET
ftr-435	1209	10	stock	stock	NOUN
ftr-435	1209	11	by	by	ADP
ftr-435	1209	12	the	the	DET
ftr-435	1209	13	redeemed	redeem	VERB
ftr-435	1209	14	spouse	spouse	NOUN
ftr-435	1209	15	to	to	ADP
ftr-435	1209	16	the	the	DET
ftr-435	1209	17	continuing	continue	VERB
ftr-435	1209	18	shareholder	shareholder	NOUN
ftr-435	1209	19	spouse	spouse	NOUN
ftr-435	1209	20	.	.	PUNCT
ftr-435	1210	1	section	section	NOUN
ftr-435	1210	2	1041	1041	NUM
ftr-435	1210	3	does	do	AUX
ftr-435	1210	4	not	not	PART
ftr-435	1210	5	apply	apply	VERB
ftr-435	1210	6	to	to	ADP
ftr-435	1210	7	the	the	DET
ftr-435	1210	8	deemed	deem	VERB
ftr-435	1210	9	transfer	transfer	NOUN
ftr-435	1210	10	of	of	ADP
ftr-435	1210	11	stock	stock	NOUN
ftr-435	1210	12	from	from	ADP
ftr-435	1210	13	the	the	DET
ftr-435	1210	14	nontransferor	nontransferor	NOUN
ftr-435	1210	15	spouse	spouse	NOUN
ftr-435	1210	16	to	to	ADP
ftr-435	1210	17	the	the	DET
ftr-435	1210	18	redeeming	redeem	VERB
ftr-435	1210	19	corporation	corporation	NOUN
ftr-435	1210	20	.	.	PUNCT
ftr-435	1211	1	any	any	DET
ftr-435	1211	2	property	property	NOUN
ftr-435	1211	3	actually	actually	ADV
ftr-435	1211	4	received	receive	VERB
ftr-435	1211	5	by	by	ADP
ftr-435	1211	6	the	the	DET
ftr-435	1211	7	redeemed	redeem	VERB
ftr-435	1211	8	spouse	spouse	NOUN
ftr-435	1211	9	from	from	ADP
ftr-435	1211	10	corporation	corporation	NOUN
ftr-435	1211	11	is	be	AUX
ftr-435	1211	12	treated	treat	VERB
ftr-435	1211	13	as	as	ADP
ftr-435	1211	14	flowing	flow	VERB
ftr-435	1211	15	through	through	ADP
ftr-435	1211	16	the	the	DET
ftr-435	1211	17	continuing	continue	VERB
ftr-435	1211	18	shareholder	shareholder	NOUN
ftr-435	1211	19	-	-	PUNCT
ftr-435	1211	20	spouse	spouse	NOUN
ftr-435	1211	21	,	,	PUNCT
ftr-435	1211	22	and	and	CCONJ
ftr-435	1211	23	§	§	PROPN
ftr-435	1211	24	1041	1041	NUM
ftr-435	1211	25	applies	apply	VERB
ftr-435	1211	26	to	to	ADP
ftr-435	1211	27	that	that	DET
ftr-435	1211	28	transfer	transfer	NOUN
ftr-435	1211	29	.	.	PUNCT
ftr-435	1212	1	in	in	ADP
ftr-435	1212	2	all	all	DET
ftr-435	1212	3	other	other	ADJ
ftr-435	1212	4	cases	case	NOUN
ftr-435	1212	5	,	,	PUNCT
ftr-435	1212	6	the	the	DET
ftr-435	1212	7	form	form	NOUN
ftr-435	1212	8	of	of	ADP
ftr-435	1212	9	the	the	DET
ftr-435	1212	10	stock	stock	NOUN
ftr-435	1212	11	redemption	redemption	NOUN
ftr-435	1212	12	will	will	AUX
ftr-435	1212	13	be	be	AUX
ftr-435	1212	14	respected	respect	VERB
ftr-435	1212	15	;	;	PUNCT
ftr-435	1212	16	the	the	DET
ftr-435	1212	17	redeemed	redeem	VERB
ftr-435	1212	18	spouse	spouse	NOUN
ftr-435	1212	19	will	will	AUX
ftr-435	1212	20	be	be	AUX
ftr-435	1212	21	taxed	tax	VERB
ftr-435	1212	22	on	on	ADP
ftr-435	1212	23	the	the	DET
ftr-435	1212	24	redemption	redemption	NOUN
ftr-435	1212	25	and	and	CCONJ
ftr-435	1212	26	the	the	DET
ftr-435	1212	27	continuing	continue	VERB
ftr-435	1212	28	spouse	spouse	NOUN
ftr-435	1212	29	has	have	VERB
ftr-435	1212	30	not	not	PART
ftr-435	1212	31	tax	tax	NOUN
ftr-435	1212	32	consequences	consequence	NOUN
ftr-435	1212	33	.	.	PUNCT
ftr-435	1213	1	the	the	DET
ftr-435	1213	2	preamble	preamble	ADJ
ftr-435	1213	3	specifically	specifically	ADV
ftr-435	1213	4	states	state	NOUN
ftr-435	1213	5	:	:	PUNCT
ftr-435	1214	1	[	[	X
ftr-435	1214	2	i]f	i]f	ADP
ftr-435	1214	3	the	the	DET
ftr-435	1214	4	rules	rule	NOUN
ftr-435	1214	5	of	of	ADP
ftr-435	1214	6	the	the	DET
ftr-435	1214	7	proposed	propose	VERB
ftr-435	1214	8	regulations	regulation	NOUN
ftr-435	1214	9	had	have	AUX
ftr-435	1214	10	applied	apply	VERB
ftr-435	1214	11	in	in	ADP
ftr-435	1214	12	the	the	DET
ftr-435	1214	13	arnes	arne	NOUN
ftr-435	1214	14	case,14	case,14	NUM
ftr-435	1214	15	because	because	SCONJ
ftr-435	1214	16	the	the	DET
ftr-435	1214	17	husband	husband	NOUN
ftr-435	1214	18	did	do	AUX
ftr-435	1214	19	not	not	PART
ftr-435	1214	20	have	have	VERB
ftr-435	1214	21	a	a	DET
ftr-435	1214	22	primary	primary	ADJ
ftr-435	1214	23	and	and	CCONJ
ftr-435	1214	24	680	680	NUM
ftr-435	1214	25	florida	florida	PROPN
ftr-435	1214	26	tax	tax	NOUN
ftr-435	1214	27	review	review	NOUN
ftr-435	1214	28	[	[	X
ftr-435	1214	29	vol.5	vol.5	ADV
ftr-435	1214	30	:	:	PUNCT
ftr-435	1214	31	si	si	ADJ
ftr-435	1214	32	remaining	remain	VERB
ftr-435	1214	33	spouse	spouse	NOUN
ftr-435	1214	34	unless	unless	SCONJ
ftr-435	1214	35	it	it	PRON
ftr-435	1214	36	discharges	discharge	VERB
ftr-435	1214	37	that	that	PRON
ftr-435	1214	38	spouse	spouse	NOUN
ftr-435	1214	39	�	�	PROPN
ftr-435	1214	40	s	s	PART
ftr-435	1214	41	primary	primary	ADJ
ftr-435	1214	42	and	and	CCONJ
ftr-435	1214	43	unconditional	unconditional	ADJ
ftr-435	1214	44	obligation	obligation	NOUN
ftr-435	1214	45	to	to	PART
ftr-435	1214	46	purchase	purchase	VERB
ftr-435	1214	47	the	the	DET
ftr-435	1214	48	redeemed	redeem	VERB
ftr-435	1214	49	stock	stock	NOUN
ftr-435	1214	50	,	,	PUNCT
ftr-435	1214	51	as	as	SCONJ
ftr-435	1214	52	set	set	VERB
ftr-435	1214	53	forth	forth	ADP
ftr-435	1214	54	in	in	ADP
ftr-435	1214	55	the	the	DET
ftr-435	1214	56	examples	example	NOUN
ftr-435	1214	57	of	of	ADP
ftr-435	1214	58	rev	rev	PROPN
ftr-435	1214	59	.	.	PROPN
ftr-435	1214	60	rul	rul	PROPN
ftr-435	1214	61	.	.	PUNCT
ftr-435	1214	62	69608	69608	NUM
ftr-435	1214	63	,	,	PUNCT
ftr-435	1214	64	1969	1969	NUM
ftr-435	1214	65	-	-	SYM
ftr-435	1214	66	2	2	NUM
ftr-435	1214	67	c.b	c.b	PROPN
ftr-435	1214	68	.	.	PROPN
ftr-435	1214	69	42	42	NUM
ftr-435	1214	70	.	.	PUNCT
ftr-435	1215	1	unconditional	unconditional	ADJ
ftr-435	1215	2	obligation	obligation	NOUN
ftr-435	1215	3	to	to	PART
ftr-435	1215	4	purchase	purchase	VERB
ftr-435	1215	5	the	the	DET
ftr-435	1215	6	wife	wife	NOUN
ftr-435	1215	7	�	�	PROPN
ftr-435	1215	8	s	s	PART
ftr-435	1215	9	stock	stock	NOUN
ftr-435	1215	10	,	,	PUNCT
ftr-435	1215	11	the	the	DET
ftr-435	1215	12	redemption	redemption	NOUN
ftr-435	1215	13	would	would	AUX
ftr-435	1215	14	have	have	AUX
ftr-435	1215	15	been	be	AUX
ftr-435	1215	16	taxed	tax	VERB
ftr-435	1215	17	in	in	ADP
ftr-435	1215	18	accordance	accordance	NOUN
ftr-435	1215	19	with	with	ADP
ftr-435	1215	20	its	its	PRON
ftr-435	1215	21	form	form	NOUN
ftr-435	1215	22	with	with	ADP
ftr-435	1215	23	the	the	DET
ftr-435	1215	24	result	result	NOUN
ftr-435	1215	25	that	that	SCONJ
ftr-435	1215	26	the	the	DET
ftr-435	1215	27	wife	wife	NOUN
ftr-435	1215	28	would	would	AUX
ftr-435	1215	29	have	have	AUX
ftr-435	1215	30	incurred	incur	VERB
ftr-435	1215	31	the	the	DET
ftr-435	1215	32	tax	tax	NOUN
ftr-435	1215	33	consequences	consequence	NOUN
ftr-435	1215	34	of	of	ADP
ftr-435	1215	35	the	the	DET
ftr-435	1215	36	redemption	redemption	NOUN
ftr-435	1215	37	.	.	PUNCT
ftr-435	1216	1	�	�	PROPN
ftr-435	1216	2	a	a	DET
ftr-435	1216	3	special	special	ADJ
ftr-435	1216	4	rule	rule	NOUN
ftr-435	1216	5	applies	apply	VERB
ftr-435	1216	6	if	if	SCONJ
ftr-435	1216	7	an	an	DET
ftr-435	1216	8	effective	effective	ADJ
ftr-435	1216	9	divorce	divorce	NOUN
ftr-435	1216	10	or	or	CCONJ
ftr-435	1216	11	separation	separation	NOUN
ftr-435	1216	12	instrument	instrument	NOUN
ftr-435	1216	13	,	,	PUNCT
ftr-435	1216	14	or	or	CCONJ
ftr-435	1216	15	a	a	DET
ftr-435	1216	16	written	write	VERB
ftr-435	1216	17	agreement	agreement	NOUN
ftr-435	1216	18	between	between	ADP
ftr-435	1216	19	the	the	DET
ftr-435	1216	20	spouses	spouse	NOUN
ftr-435	1216	21	[	[	PRON
ftr-435	1216	22	executed	execute	VERB
ftr-435	1216	23	before	before	ADP
ftr-435	1216	24	the	the	DET
ftr-435	1216	25	due	due	ADJ
ftr-435	1216	26	dates	date	NOUN
ftr-435	1216	27	of	of	ADP
ftr-435	1216	28	their	their	PRON
ftr-435	1216	29	returns	return	NOUN
ftr-435	1216	30	]	]	PUNCT
ftr-435	1216	31	,	,	PUNCT
ftr-435	1216	32	requires	require	VERB
ftr-435	1216	33	the	the	DET
ftr-435	1216	34	spouses	spouse	NOUN
ftr-435	1216	35	to	to	PART
ftr-435	1216	36	file	file	VERB
ftr-435	1216	37	their	their	PRON
ftr-435	1216	38	federal	federal	ADJ
ftr-435	1216	39	income	income	NOUN
ftr-435	1216	40	tax	tax	NOUN
ftr-435	1216	41	returns	return	NOUN
ftr-435	1216	42	in	in	ADP
ftr-435	1216	43	a	a	DET
ftr-435	1216	44	consistent	consistent	ADJ
ftr-435	1216	45	manner	manner	NOUN
ftr-435	1216	46	that	that	PRON
ftr-435	1216	47	treats	treat	VERB
ftr-435	1216	48	the	the	DET
ftr-435	1216	49	stock	stock	NOUN
ftr-435	1216	50	as	as	ADP
ftr-435	1216	51	being	be	AUX
ftr-435	1216	52	redeemed	redeem	VERB
ftr-435	1216	53	from	from	ADP
ftr-435	1216	54	the	the	DET
ftr-435	1216	55	continuing	continue	VERB
ftr-435	1216	56	shareholder	shareholder	NOUN
ftr-435	1216	57	spouse	spouse	NOUN
ftr-435	1216	58	rather	rather	ADV
ftr-435	1216	59	than	than	ADP
ftr-435	1216	60	from	from	ADP
ftr-435	1216	61	the	the	DET
ftr-435	1216	62	spouse	spouse	NOUN
ftr-435	1216	63	from	from	ADP
ftr-435	1216	64	whom	whom	PRON
ftr-435	1216	65	it	it	PRON
ftr-435	1216	66	was	be	AUX
ftr-435	1216	67	actually	actually	ADV
ftr-435	1216	68	redeemed	redeem	VERB
ftr-435	1216	69	.	.	PUNCT
ftr-435	1217	1	in	in	ADP
ftr-435	1217	2	such	such	DET
ftr-435	1217	3	a	a	DET
ftr-435	1217	4	case	case	NOUN
ftr-435	1217	5	spouses	spouse	NOUN
ftr-435	1217	6	and	and	CCONJ
ftr-435	1217	7	former	former	ADJ
ftr-435	1217	8	spouses	spouse	NOUN
ftr-435	1217	9	will	will	AUX
ftr-435	1217	10	treat	treat	VERB
ftr-435	1217	11	a	a	DET
ftr-435	1217	12	redemption	redemption	NOUN
ftr-435	1217	13	that	that	PRON
ftr-435	1217	14	otherwise	otherwise	ADV
ftr-435	1217	15	would	would	AUX
ftr-435	1217	16	be	be	AUX
ftr-435	1217	17	taxed	tax	VERB
ftr-435	1217	18	according	accord	VERB
ftr-435	1217	19	to	to	ADP
ftr-435	1217	20	its	its	PRON
ftr-435	1217	21	form	form	NOUN
ftr-435	1217	22	as	as	ADP
ftr-435	1217	23	a	a	DET
ftr-435	1217	24	redemption	redemption	NOUN
ftr-435	1217	25	from	from	ADP
ftr-435	1217	26	the	the	DET
ftr-435	1217	27	continuing	continue	VERB
ftr-435	1217	28	shareholder	shareholder	NOUN
ftr-435	1217	29	spouse	spouse	NOUN
ftr-435	1217	30	involving	involve	VERB
ftr-435	1217	31	:	:	PUNCT
ftr-435	1217	32	(	(	PUNCT
ftr-435	1217	33	1	1	X
ftr-435	1217	34	)	)	PUNCT
ftr-435	1217	35	a	a	DET
ftr-435	1217	36	deemed	deem	VERB
ftr-435	1217	37	§	§	PROPN
ftr-435	1217	38	1041	1041	NUM
ftr-435	1217	39	transfer	transfer	NOUN
ftr-435	1217	40	of	of	ADP
ftr-435	1217	41	the	the	DET
ftr-435	1217	42	stock	stock	NOUN
ftr-435	1217	43	by	by	ADP
ftr-435	1217	44	the	the	DET
ftr-435	1217	45	redeemed	redeem	VERB
ftr-435	1217	46	spouse	spouse	NOUN
ftr-435	1217	47	to	to	ADP
ftr-435	1217	48	the	the	DET
ftr-435	1217	49	continuing	continue	VERB
ftr-435	1217	50	shareholder	shareholder	NOUN
ftr-435	1217	51	spouse	spouse	NOUN
ftr-435	1217	52	,	,	PUNCT
ftr-435	1217	53	and	and	CCONJ
ftr-435	1217	54	(	(	PUNCT
ftr-435	1217	55	2	2	X
ftr-435	1217	56	)	)	PUNCT
ftr-435	1217	57	a	a	DET
ftr-435	1217	58	deemed	deem	VERB
ftr-435	1217	59	§	§	PROPN
ftr-435	1217	60	1041	1041	NUM
ftr-435	1217	61	transfer	transfer	NOUN
ftr-435	1217	62	by	by	ADP
ftr-435	1217	63	the	the	DET
ftr-435	1217	64	continuing	continue	VERB
ftr-435	1217	65	shareholder	shareholder	NOUN
ftr-435	1217	66	spouse	spouse	NOUN
ftr-435	1217	67	to	to	ADP
ftr-435	1217	68	the	the	DET
ftr-435	1217	69	redeemed	redeem	VERB
ftr-435	1217	70	spouse	spouse	NOUN
ftr-435	1217	71	of	of	ADP
ftr-435	1217	72	the	the	DET
ftr-435	1217	73	redemption	redemption	NOUN
ftr-435	1217	74	proceeds	proceed	VERB
ftr-435	1217	75	.	.	PUNCT
ftr-435	1218	1	iv	iv	X
ftr-435	1218	2	.	.	PUNCT
ftr-435	1218	3	compensation	compensation	NOUN
ftr-435	1218	4	issues	issue	NOUN
ftr-435	1218	5	a.	a.	NOUN
ftr-435	1218	6	employee	employee	PROPN
ftr-435	1218	7	compensation	compensation	NOUN
ftr-435	1218	8	:	:	PUNCT
ftr-435	1218	9	fringe	fringe	NOUN
ftr-435	1218	10	benefits	benefit	NOUN
ftr-435	1218	11	and	and	CCONJ
ftr-435	1218	12	qualified	qualified	ADJ
ftr-435	1218	13	plans	plan	NOUN
ftr-435	1218	14	1	1	NUM
ftr-435	1218	15	.	.	X
ftr-435	1218	16	keeping	keep	VERB
ftr-435	1218	17	up	up	ADP
ftr-435	1218	18	with	with	ADP
ftr-435	1218	19	ever	ever	ADV
ftr-435	1218	20	-	-	PUNCT
ftr-435	1218	21	changing	change	VERB
ftr-435	1218	22	cafeteria	cafeteria	NOUN
ftr-435	1218	23	plan	plan	NOUN
ftr-435	1218	24	rules	rule	VERB
ftr-435	1218	25	a.	a.	PROPN
ftr-435	1218	26	t.d	t.d	PROPN
ftr-435	1218	27	.	.	PROPN
ftr-435	1218	28	8921	8921	NUM
ftr-435	1218	29	,	,	PUNCT
ftr-435	1218	30	tax	tax	NOUN
ftr-435	1218	31	treatment	treatment	NOUN
ftr-435	1218	32	of	of	ADP
ftr-435	1218	33	cafeteria	cafeteria	NOUN
ftr-435	1218	34	plans	plan	NOUN
ftr-435	1218	35	,	,	PUNCT
ftr-435	1218	36	66	66	NUM
ftr-435	1218	37	f.r	f.r	NOUN
ftr-435	1218	38	.	.	PROPN
ftr-435	1218	39	1837	1837	NUM
ftr-435	1218	40	(	(	PUNCT
ftr-435	1218	41	1/10/01	1/10/01	NUM
ftr-435	1218	42	)	)	PUNCT
ftr-435	1218	43	.	.	PUNCT
ftr-435	1219	1	amendments	amendment	NOUN
ftr-435	1219	2	to	to	ADP
ftr-435	1219	3	the	the	DET
ftr-435	1219	4	cafeteria	cafeteria	NOUN
ftr-435	1219	5	plan	plan	NOUN
ftr-435	1219	6	regulations	regulation	NOUN
ftr-435	1219	7	under	under	ADP
ftr-435	1219	8	§	§	PROPN
ftr-435	1219	9	125	125	NUM
ftr-435	1219	10	on	on	ADP
ftr-435	1219	11	midyear	midyear	NOUN
ftr-435	1219	12	election	election	NOUN
ftr-435	1219	13	changes	change	NOUN
ftr-435	1219	14	modify	modify	VERB
ftr-435	1219	15	the	the	DET
ftr-435	1219	16	march	march	PROPN
ftr-435	1219	17	2000	2000	NUM
ftr-435	1219	18	final	final	ADJ
ftr-435	1219	19	regulations	regulation	NOUN
ftr-435	1219	20	[	[	X
ftr-435	1219	21	t.d	t.d	X
ftr-435	1219	22	.	.	NOUN
ftr-435	1219	23	8878	8878	NUM
ftr-435	1219	24	,	,	PUNCT
ftr-435	1219	25	tax	tax	NOUN
ftr-435	1219	26	treatment	treatment	NOUN
ftr-435	1219	27	of	of	ADP
ftr-435	1219	28	cafeteria	cafeteria	NOUN
ftr-435	1219	29	plans	plan	NOUN
ftr-435	1219	30	,	,	PUNCT
ftr-435	1219	31	65	65	NUM
ftr-435	1219	32	f.r	f.r	NOUN
ftr-435	1219	33	.	.	PROPN
ftr-435	1219	34	15548	15548	NUM
ftr-435	1219	35	(	(	PUNCT
ftr-435	1219	36	3/23/00	3/23/00	NUM
ftr-435	1219	37	)	)	PUNCT
ftr-435	1219	38	,	,	PUNCT
ftr-435	1219	39	permitting	permit	VERB
ftr-435	1219	40	a	a	DET
ftr-435	1219	41	mid	mid	ADJ
ftr-435	1219	42	-	-	ADJ
ftr-435	1219	43	year	year	NOUN
ftr-435	1219	44	cafeteria	cafeteria	NOUN
ftr-435	1219	45	plan	plan	NOUN
ftr-435	1219	46	election	election	NOUN
ftr-435	1219	47	with	with	ADP
ftr-435	1219	48	respect	respect	NOUN
ftr-435	1219	49	to	to	ADP
ftr-435	1219	50	medical	medical	ADJ
ftr-435	1219	51	and	and	CCONJ
ftr-435	1219	52	group	group	NOUN
ftr-435	1219	53	term	term	NOUN
ftr-435	1219	54	life	life	NOUN
ftr-435	1219	55	insurance	insurance	NOUN
ftr-435	1219	56	by	by	ADP
ftr-435	1219	57	an	an	DET
ftr-435	1219	58	employee	employee	NOUN
ftr-435	1219	59	who	who	PRON
ftr-435	1219	60	has	have	VERB
ftr-435	1219	61	a	a	DET
ftr-435	1219	62	change	change	NOUN
ftr-435	1219	63	of	of	ADP
ftr-435	1219	64	status	status	NOUN
ftr-435	1219	65	,	,	PUNCT
ftr-435	1219	66	such	such	ADJ
ftr-435	1219	67	as	as	ADP
ftr-435	1219	68	change	change	NOUN
ftr-435	1219	69	in	in	ADP
ftr-435	1219	70	marital	marital	ADJ
ftr-435	1219	71	status	status	NOUN
ftr-435	1219	72	or	or	CCONJ
ftr-435	1219	73	number	number	NOUN
ftr-435	1219	74	of	of	ADP
ftr-435	1219	75	dependents	dependent	NOUN
ftr-435	1219	76	,	,	PUNCT
ftr-435	1219	77	employment	employment	NOUN
ftr-435	1219	78	,	,	PUNCT
ftr-435	1219	79	work	work	NOUN
ftr-435	1219	80	site	site	NOUN
ftr-435	1219	81	,	,	PUNCT
ftr-435	1219	82	etc	etc	X
ftr-435	1219	83	.	.	X
ftr-435	1219	84	,	,	PUNCT
ftr-435	1219	85	during	during	ADP
ftr-435	1219	86	the	the	DET
ftr-435	1219	87	year	year	NOUN
ftr-435	1219	88	]	]	PUNCT
ftr-435	1219	89	also	also	ADV
ftr-435	1219	90	to	to	PART
ftr-435	1219	91	permit	permit	VERB
ftr-435	1219	92	employees	employee	NOUN
ftr-435	1219	93	to	to	PART
ftr-435	1219	94	elect	elect	VERB
ftr-435	1219	95	to	to	PART
ftr-435	1219	96	increase	increase	VERB
ftr-435	1219	97	or	or	CCONJ
ftr-435	1219	98	decrease	decrease	VERB
ftr-435	1219	99	group	group	NOUN
ftr-435	1219	100	-	-	PUNCT
ftr-435	1219	101	term	term	NOUN
ftr-435	1219	102	life	life	NOUN
ftr-435	1219	103	insurance	insurance	NOUN
ftr-435	1219	104	or	or	CCONJ
ftr-435	1219	105	disability	disability	NOUN
ftr-435	1219	106	coverage	coverage	NOUN
ftr-435	1219	107	in	in	ADP
ftr-435	1219	108	response	response	NOUN
ftr-435	1219	109	to	to	ADP
ftr-435	1219	110	a	a	DET
ftr-435	1219	111	change	change	VERB
ftr-435	1219	112	-	-	PUNCT
ftr-435	1219	113	of	of	ADP
ftr-435	1219	114	-	-	PUNCT
ftr-435	1219	115	status	status	NOUN
ftr-435	1219	116	event	event	NOUN
ftr-435	1219	117	,	,	PUNCT
ftr-435	1219	118	including	include	VERB
ftr-435	1219	119	birth	birth	NOUN
ftr-435	1219	120	,	,	PUNCT
ftr-435	1219	121	adoption	adoption	NOUN
ftr-435	1219	122	,	,	PUNCT
ftr-435	1219	123	or	or	CCONJ
ftr-435	1219	124	death	death	NOUN
ftr-435	1219	125	.	.	PUNCT
ftr-435	1220	1	[	[	X
ftr-435	1220	2	employees	employee	NOUN
ftr-435	1220	3	generally	generally	ADV
ftr-435	1220	4	are	be	AUX
ftr-435	1220	5	permitted	permit	VERB
ftr-435	1220	6	to	to	PART
ftr-435	1220	7	make	make	VERB
ftr-435	1220	8	elections	election	NOUN
ftr-435	1220	9	between	between	ADP
ftr-435	1220	10	cash	cash	NOUN
ftr-435	1220	11	or	or	CCONJ
ftr-435	1220	12	qualified	qualified	ADJ
ftr-435	1220	13	tax	tax	NOUN
ftr-435	1220	14	free	free	ADJ
ftr-435	1220	15	benefits	benefit	NOUN
ftr-435	1220	16	only	only	ADV
ftr-435	1220	17	at	at	ADP
ftr-435	1220	18	the	the	DET
ftr-435	1220	19	beginning	beginning	NOUN
ftr-435	1220	20	of	of	ADP
ftr-435	1220	21	the	the	DET
ftr-435	1220	22	plan	plan	NOUN
ftr-435	1220	23	year	year	NOUN
ftr-435	1220	24	.	.	PUNCT
ftr-435	1220	25	]	]	PUNCT
ftr-435	1221	1	2002	2002	NUM
ftr-435	1221	2	]	]	X
ftr-435	1221	3	recent	recent	ADJ
ftr-435	1221	4	developments	development	NOUN
ftr-435	1221	5	in	in	ADP
ftr-435	1221	6	federal	federal	ADJ
ftr-435	1221	7	income	income	NOUN
ftr-435	1221	8	taxation	taxation	NOUN
ftr-435	1221	9	681	681	NUM
ftr-435	1221	10	b.	b.	PROPN
ftr-435	1221	11	t.d	t.d	PROPN
ftr-435	1221	12	.	.	PROPN
ftr-435	1221	13	8966	8966	NUM
ftr-435	1221	14	,	,	PUNCT
ftr-435	1221	15	additions	addition	NOUN
ftr-435	1221	16	to	to	ADP
ftr-435	1221	17	final	final	ADJ
ftr-435	1221	18	cafeteria	cafeteria	NOUN
ftr-435	1221	19	plan	plan	NOUN
ftr-435	1221	20	regulations	regulation	NOUN
ftr-435	1221	21	under	under	ADP
ftr-435	1221	22	§	§	PROPN
ftr-435	1221	23	125	125	NUM
ftr-435	1221	24	,	,	PUNCT
ftr-435	1221	25	66	66	NUM
ftr-435	1221	26	f.r	f.r	NOUN
ftr-435	1221	27	.	.	PROPN
ftr-435	1221	28	52675	52675	NUM
ftr-435	1221	29	(	(	PUNCT
ftr-435	1221	30	10/17/01	10/17/01	NUM
ftr-435	1221	31	)	)	PUNCT
ftr-435	1221	32	.	.	PUNCT
ftr-435	1222	1	the	the	DET
ftr-435	1222	2	treasury	treasury	NOUN
ftr-435	1222	3	has	have	AUX
ftr-435	1222	4	promulgated	promulgate	VERB
ftr-435	1222	5	final	final	ADJ
ftr-435	1222	6	regulations	regulation	NOUN
ftr-435	1222	7	,	,	PUNCT
ftr-435	1222	8	in	in	ADP
ftr-435	1222	9	q&a	q&a	PROPN
ftr-435	1222	10	format	format	NOUN
ftr-435	1222	11	,	,	PUNCT
ftr-435	1222	12	relating	relate	VERB
ftr-435	1222	13	to	to	ADP
ftr-435	1222	14	cafeteria	cafeteria	NOUN
ftr-435	1222	15	plans	plan	NOUN
ftr-435	1222	16	that	that	PRON
ftr-435	1222	17	reflect	reflect	VERB
ftr-435	1222	18	changes	change	NOUN
ftr-435	1222	19	made	make	VERB
ftr-435	1222	20	by	by	ADP
ftr-435	1222	21	the	the	DET
ftr-435	1222	22	family	family	NOUN
ftr-435	1222	23	and	and	CCONJ
ftr-435	1222	24	medical	medical	ADJ
ftr-435	1222	25	leave	leave	PROPN
ftr-435	1222	26	act	act	NOUN
ftr-435	1222	27	of	of	ADP
ftr-435	1222	28	1993	1993	NUM
ftr-435	1222	29	.	.	PUNCT
ftr-435	1223	1	2	2	NUM
ftr-435	1223	2	.	.	X
ftr-435	1223	3	fundamental	fundamental	ADJ
ftr-435	1223	4	changes	change	NOUN
ftr-435	1223	5	in	in	ADP
ftr-435	1223	6	the	the	DET
ftr-435	1223	7	treatment	treatment	NOUN
ftr-435	1223	8	of	of	ADP
ftr-435	1223	9	split	split	ADJ
ftr-435	1223	10	-	-	PUNCT
ftr-435	1223	11	dollar	dollar	NOUN
ftr-435	1223	12	life	life	NOUN
ftr-435	1223	13	insurance	insurance	NOUN
ftr-435	1223	14	.	.	PUNCT
ftr-435	1224	1	notice	notice	VERB
ftr-435	1224	2	2001	2001	NUM
ftr-435	1224	3	-	-	SYM
ftr-435	1224	4	10	10	NUM
ftr-435	1224	5	,	,	PUNCT
ftr-435	1224	6	2001	2001	NUM
ftr-435	1224	7	-	-	SYM
ftr-435	1224	8	5	5	NUM
ftr-435	1224	9	i.r.b	i.r.b	NOUN
ftr-435	1224	10	.	.	PUNCT
ftr-435	1225	1	459	459	NUM
ftr-435	1225	2	(	(	PUNCT
ftr-435	1225	3	1/29/01	1/29/01	NUM
ftr-435	1225	4	)	)	PUNCT
ftr-435	1225	5	.	.	PUNCT
ftr-435	1226	1	this	this	DET
ftr-435	1226	2	notice	notice	NOUN
ftr-435	1226	3	provides	provide	VERB
ftr-435	1226	4	interim	interim	ADJ
ftr-435	1226	5	guidance	guidance	NOUN
ftr-435	1226	6	on	on	ADP
ftr-435	1226	7	split	split	ADJ
ftr-435	1226	8	-	-	PUNCT
ftr-435	1226	9	dollar	dollar	NOUN
ftr-435	1226	10	life	life	NOUN
ftr-435	1226	11	insurance	insurance	NOUN
ftr-435	1226	12	contracts	contract	NOUN
ftr-435	1226	13	.	.	PUNCT
ftr-435	1227	1	it	it	PRON
ftr-435	1227	2	notes	note	VERB
ftr-435	1227	3	that	that	SCONJ
ftr-435	1227	4	the	the	DET
ftr-435	1227	5	p.s	p.s	PROPN
ftr-435	1227	6	.	.	PROPN
ftr-435	1227	7	58	58	NUM
ftr-435	1227	8	rates	rate	NOUN
ftr-435	1227	9	no	no	ADV
ftr-435	1227	10	longer	long	ADV
ftr-435	1227	11	reflect	reflect	VERB
ftr-435	1227	12	the	the	DET
ftr-435	1227	13	current	current	ADJ
ftr-435	1227	14	fair	fair	ADJ
ftr-435	1227	15	market	market	NOUN
ftr-435	1227	16	value	value	NOUN
ftr-435	1227	17	of	of	ADP
ftr-435	1227	18	insurance	insurance	NOUN
ftr-435	1227	19	protection	protection	NOUN
ftr-435	1227	20	.	.	PUNCT
ftr-435	1228	1	the	the	DET
ftr-435	1228	2	notice	notice	NOUN
ftr-435	1228	3	requires	require	VERB
ftr-435	1228	4	that	that	SCONJ
ftr-435	1228	5	employer	employer	NOUN
ftr-435	1228	6	payments	payment	NOUN
ftr-435	1228	7	be	be	AUX
ftr-435	1228	8	consistently	consistently	ADV
ftr-435	1228	9	treated	treat	VERB
ftr-435	1228	10	as	as	ADP
ftr-435	1228	11	:	:	PUNCT
ftr-435	1228	12	(	(	PUNCT
ftr-435	1228	13	1	1	X
ftr-435	1228	14	)	)	PUNCT
ftr-435	1228	15	interestfree	interestfree	ADJ
ftr-435	1228	16	loans	loan	NOUN
ftr-435	1228	17	under	under	ADP
ftr-435	1228	18	§	§	PROPN
ftr-435	1228	19	7872	7872	NUM
ftr-435	1228	20	,	,	PUNCT
ftr-435	1228	21	(	(	PUNCT
ftr-435	1228	22	2	2	X
ftr-435	1228	23	)	)	PUNCT
ftr-435	1228	24	investments	investment	NOUN
ftr-435	1228	25	by	by	ADP
ftr-435	1228	26	the	the	DET
ftr-435	1228	27	employer	employer	NOUN
ftr-435	1228	28	in	in	ADP
ftr-435	1228	29	the	the	DET
ftr-435	1228	30	contract	contract	NOUN
ftr-435	1228	31	,	,	PUNCT
ftr-435	1228	32	or	or	CCONJ
ftr-435	1228	33	(	(	PUNCT
ftr-435	1228	34	3	3	X
ftr-435	1228	35	)	)	PUNCT
ftr-435	1228	36	payments	payment	NOUN
ftr-435	1228	37	of	of	ADP
ftr-435	1228	38	compensation	compensation	NOUN
ftr-435	1228	39	.	.	PUNCT
ftr-435	1229	1	the	the	DET
ftr-435	1229	2	service	service	NOUN
ftr-435	1229	3	had	have	AUX
ftr-435	1229	4	long	long	ADV
ftr-435	1229	5	rejected	reject	VERB
ftr-435	1229	6	interest	interest	NOUN
ftr-435	1229	7	-	-	PUNCT
ftr-435	1229	8	free	free	ADJ
ftr-435	1229	9	loan	loan	NOUN
ftr-435	1229	10	treatment	treatment	NOUN
ftr-435	1229	11	of	of	ADP
ftr-435	1229	12	the	the	DET
ftr-435	1229	13	employer	employer	NOUN
ftr-435	1229	14	investment	investment	NOUN
ftr-435	1229	15	in	in	ADP
ftr-435	1229	16	the	the	DET
ftr-435	1229	17	cash	cash	NOUN
ftr-435	1229	18	value	value	NOUN
ftr-435	1229	19	of	of	ADP
ftr-435	1229	20	split	split	ADJ
ftr-435	1229	21	dollar	dollar	NOUN
ftr-435	1229	22	life	life	NOUN
ftr-435	1229	23	insurance	insurance	NOUN
ftr-435	1229	24	,	,	PUNCT
ftr-435	1229	25	but	but	CCONJ
ftr-435	1229	26	the	the	DET
ftr-435	1229	27	enactment	enactment	NOUN
ftr-435	1229	28	of	of	ADP
ftr-435	1229	29	§	§	PROPN
ftr-435	1229	30	7872	7872	NUM
ftr-435	1229	31	in	in	ADP
ftr-435	1229	32	1984	1984	NUM
ftr-435	1229	33	enables	enable	VERB
ftr-435	1229	34	interest	interest	NOUN
ftr-435	1229	35	-	-	PUNCT
ftr-435	1229	36	free	free	ADJ
ftr-435	1229	37	loan	loan	NOUN
ftr-435	1229	38	treatment	treatment	NOUN
ftr-435	1229	39	to	to	PART
ftr-435	1229	40	be	be	AUX
ftr-435	1229	41	used	use	VERB
ftr-435	1229	42	as	as	ADP
ftr-435	1229	43	a	a	DET
ftr-435	1229	44	valid	valid	ADJ
ftr-435	1229	45	model	model	NOUN
ftr-435	1229	46	.	.	PUNCT
ftr-435	1230	1	the	the	DET
ftr-435	1230	2	alternative	alternative	NOUN
ftr-435	1230	3	is	be	AUX
ftr-435	1230	4	to	to	PART
ftr-435	1230	5	have	have	VERB
ftr-435	1230	6	the	the	DET
ftr-435	1230	7	true	true	ADJ
ftr-435	1230	8	cost	cost	NOUN
ftr-435	1230	9	of	of	ADP
ftr-435	1230	10	insurance	insurance	NOUN
ftr-435	1230	11	protection	protection	NOUN
ftr-435	1230	12	reflected	reflect	VERB
ftr-435	1230	13	in	in	ADP
ftr-435	1230	14	the	the	DET
ftr-435	1230	15	employee	employee	NOUN
ftr-435	1230	16	�	�	PROPN
ftr-435	1230	17	s	s	PART
ftr-435	1230	18	income	income	NOUN
ftr-435	1230	19	;	;	PUNCT
ftr-435	1230	20	insurance	insurance	NOUN
ftr-435	1230	21	companies	company	NOUN
ftr-435	1230	22	will	will	AUX
ftr-435	1230	23	be	be	AUX
ftr-435	1230	24	required	require	VERB
ftr-435	1230	25	to	to	PART
ftr-435	1230	26	provide	provide	VERB
ftr-435	1230	27	rates	rate	NOUN
ftr-435	1230	28	at	at	ADP
ftr-435	1230	29	which	which	PRON
ftr-435	1230	30	comparable	comparable	ADJ
ftr-435	1230	31	term	term	NOUN
ftr-435	1230	32	policies	policy	NOUN
ftr-435	1230	33	will	will	AUX
ftr-435	1230	34	be	be	AUX
ftr-435	1230	35	available	available	ADJ
ftr-435	1230	36	to	to	ADP
ftr-435	1230	37	the	the	DET
ftr-435	1230	38	general	general	ADJ
ftr-435	1230	39	public	public	NOUN
ftr-435	1230	40	(	(	PUNCT
ftr-435	1230	41	instead	instead	ADV
ftr-435	1230	42	of	of	ADP
ftr-435	1230	43	the	the	DET
ftr-435	1230	44	low	low	ADJ
ftr-435	1230	45	-	-	PUNCT
ftr-435	1230	46	ball	ball	NOUN
ftr-435	1230	47	rates	rate	NOUN
ftr-435	1230	48	that	that	PRON
ftr-435	1230	49	had	have	AUX
ftr-435	1230	50	been	be	AUX
ftr-435	1230	51	provided	provide	VERB
ftr-435	1230	52	in	in	ADP
ftr-435	1230	53	the	the	DET
ftr-435	1230	54	past	past	NOUN
ftr-435	1230	55	)	)	PUNCT
ftr-435	1230	56	.	.	PUNCT
ftr-435	1231	1	this	this	DET
ftr-435	1231	2	notice	notice	NOUN
ftr-435	1231	3	revokes	revoke	VERB
ftr-435	1231	4	rev	rev	PROPN
ftr-435	1231	5	.	.	PUNCT
ftr-435	1231	6	rul	rul	NOUN
ftr-435	1231	7	.	.	PUNCT
ftr-435	1232	1	55	55	NUM
ftr-435	1232	2	-	-	SYM
ftr-435	1232	3	747	747	NUM
ftr-435	1232	4	,	,	PUNCT
ftr-435	1232	5	1955	1955	NUM
ftr-435	1232	6	-	-	SYM
ftr-435	1232	7	2	2	NUM
ftr-435	1232	8	c.b	c.b	PROPN
ftr-435	1232	9	.	.	PROPN
ftr-435	1232	10	228	228	NUM
ftr-435	1232	11	,	,	PUNCT
ftr-435	1233	1	and	and	CCONJ
ftr-435	1233	2	provides	provide	VERB
ftr-435	1233	3	that	that	SCONJ
ftr-435	1233	4	,	,	PUNCT
ftr-435	1233	5	after	after	ADP
ftr-435	1233	6	2001	2001	NUM
ftr-435	1233	7	,	,	PUNCT
ftr-435	1233	8	p.s	p.s	PROPN
ftr-435	1233	9	.	.	PROPN
ftr-435	1233	10	58	58	NUM
ftr-435	1233	11	rates	rate	NOUN
ftr-435	1233	12	may	may	AUX
ftr-435	1233	13	not	not	PART
ftr-435	1233	14	be	be	AUX
ftr-435	1233	15	used	use	VERB
ftr-435	1233	16	.	.	PUNCT
ftr-435	1234	1	a.	a.	NOUN
ftr-435	1234	2	not	not	PART
ftr-435	1234	3	so	so	ADV
ftr-435	1234	4	fast	fast	ADV
ftr-435	1234	5	!	!	PUNCT
ftr-435	1235	1	irs	irs	PROPN
ftr-435	1235	2	revokes	revoke	VERB
ftr-435	1235	3	notice	notice	NOUN
ftr-435	1235	4	2001	2001	NUM
ftr-435	1235	5	-	-	SYM
ftr-435	1235	6	10	10	NUM
ftr-435	1235	7	and	and	CCONJ
ftr-435	1235	8	for	for	ADP
ftr-435	1235	9	future	future	ADJ
ftr-435	1235	10	arrangements	arrangement	NOUN
ftr-435	1235	11	requires	require	VERB
ftr-435	1235	12	taxation	taxation	NOUN
ftr-435	1235	13	under	under	ADP
ftr-435	1235	14	one	one	NUM
ftr-435	1235	15	of	of	ADP
ftr-435	1235	16	two	two	NUM
ftr-435	1235	17	mutually	mutually	ADV
ftr-435	1235	18	exclusive	exclusive	ADJ
ftr-435	1235	19	regimes	regime	NOUN
ftr-435	1235	20	.	.	PUNCT
ftr-435	1236	1	notice	notice	VERB
ftr-435	1236	2	2002	2002	NUM
ftr-435	1236	3	-	-	SYM
ftr-435	1236	4	8	8	NUM
ftr-435	1236	5	,	,	PUNCT
ftr-435	1236	6	2002	2002	NUM
ftr-435	1236	7	-	-	SYM
ftr-435	1236	8	4	4	NUM
ftr-435	1236	9	i.r.b	i.r.b	NOUN
ftr-435	1236	10	.	.	PUNCT
ftr-435	1237	1	398	398	NUM
ftr-435	1237	2	(	(	PUNCT
ftr-435	1237	3	1/3/02	1/3/02	NUM
ftr-435	1237	4	)	)	PUNCT
ftr-435	1237	5	,	,	PUNCT
ftr-435	1237	6	revoking	revoke	VERB
ftr-435	1237	7	notice	notice	NOUN
ftr-435	1237	8	2001	2001	NUM
ftr-435	1237	9	-	-	SYM
ftr-435	1237	10	10	10	NUM
ftr-435	1237	11	,	,	PUNCT
ftr-435	1237	12	2001	2001	NUM
ftr-435	1237	13	-	-	SYM
ftr-435	1237	14	5	5	NUM
ftr-435	1237	15	i.r.b	i.r.b	NOUN
ftr-435	1237	16	.	.	PUNCT
ftr-435	1238	1	459	459	NUM
ftr-435	1238	2	.	.	PUNCT
ftr-435	1239	1	when	when	SCONJ
ftr-435	1239	2	the	the	DET
ftr-435	1239	3	treasury	treasury	NOUN
ftr-435	1239	4	and	and	CCONJ
ftr-435	1239	5	service	service	NOUN
ftr-435	1239	6	publish	publish	VERB
ftr-435	1239	7	proposed	propose	VERB
ftr-435	1239	8	regulations	regulation	NOUN
ftr-435	1239	9	providing	provide	VERB
ftr-435	1239	10	comprehensive	comprehensive	ADJ
ftr-435	1239	11	guidance	guidance	NOUN
ftr-435	1239	12	regarding	regard	VERB
ftr-435	1239	13	the	the	DET
ftr-435	1239	14	tax	tax	NOUN
ftr-435	1239	15	treatment	treatment	NOUN
ftr-435	1239	16	of	of	ADP
ftr-435	1239	17	split	split	ADJ
ftr-435	1239	18	-	-	PUNCT
ftr-435	1239	19	dollar	dollar	NOUN
ftr-435	1239	20	life	life	NOUN
ftr-435	1239	21	insurance	insurance	NOUN
ftr-435	1239	22	arrangements	arrangement	NOUN
ftr-435	1239	23	,	,	PUNCT
ftr-435	1239	24	they	they	PRON
ftr-435	1239	25	will	will	AUX
ftr-435	1239	26	provide	provide	VERB
ftr-435	1239	27	the	the	DET
ftr-435	1239	28	following	follow	VERB
ftr-435	1239	29	treatment	treatment	NOUN
ftr-435	1239	30	in	in	ADP
ftr-435	1239	31	employment	employment	NOUN
ftr-435	1239	32	-	-	PUNCT
ftr-435	1239	33	related	relate	VERB
ftr-435	1239	34	arrangements	arrangement	NOUN
ftr-435	1239	35	:	:	PUNCT
ftr-435	1239	36	�	�	PROPN
ftr-435	1239	37	if	if	SCONJ
ftr-435	1239	38	the	the	DET
ftr-435	1239	39	employer	employer	NOUN
ftr-435	1239	40	is	be	AUX
ftr-435	1239	41	formally	formally	ADV
ftr-435	1239	42	designated	designate	VERB
ftr-435	1239	43	as	as	ADP
ftr-435	1239	44	owner	owner	NOUN
ftr-435	1239	45	of	of	ADP
ftr-435	1239	46	the	the	DET
ftr-435	1239	47	life	life	NOUN
ftr-435	1239	48	insurance	insurance	NOUN
ftr-435	1239	49	contract	contract	NOUN
ftr-435	1239	50	,	,	PUNCT
ftr-435	1239	51	then	then	ADV
ftr-435	1239	52	the	the	DET
ftr-435	1239	53	employer	employer	NOUN
ftr-435	1239	54	will	will	AUX
ftr-435	1239	55	be	be	AUX
ftr-435	1239	56	treated	treat	VERB
ftr-435	1239	57	as	as	ADP
ftr-435	1239	58	providing	provide	VERB
ftr-435	1239	59	current	current	ADJ
ftr-435	1239	60	life	life	NOUN
ftr-435	1239	61	insurance	insurance	NOUN
ftr-435	1239	62	protection	protection	NOUN
ftr-435	1239	63	and	and	CCONJ
ftr-435	1239	64	other	other	ADJ
ftr-435	1239	65	economic	economic	ADJ
ftr-435	1239	66	benefits	benefit	NOUN
ftr-435	1239	67	to	to	ADP
ftr-435	1239	68	the	the	DET
ftr-435	1239	69	employee	employee	NOUN
ftr-435	1239	70	.	.	PUNCT
ftr-435	1240	1	a	a	DET
ftr-435	1240	2	transfer	transfer	NOUN
ftr-435	1240	3	of	of	ADP
ftr-435	1240	4	the	the	DET
ftr-435	1240	5	life	life	NOUN
ftr-435	1240	6	insurance	insurance	NOUN
ftr-435	1240	7	contract	contract	NOUN
ftr-435	1240	8	to	to	ADP
ftr-435	1240	9	the	the	DET
ftr-435	1240	10	employee	employee	NOUN
ftr-435	1240	11	would	would	AUX
ftr-435	1240	12	be	be	AUX
ftr-435	1240	13	taxed	tax	VERB
ftr-435	1240	14	under	under	ADP
ftr-435	1240	15	§	§	PROPN
ftr-435	1240	16	83	83	NUM
ftr-435	1240	17	,	,	PUNCT
ftr-435	1240	18	but	but	CCONJ
ftr-435	1240	19	an	an	DET
ftr-435	1240	20	employer	employer	NOUN
ftr-435	1240	21	would	would	AUX
ftr-435	1240	22	not	not	PART
ftr-435	1240	23	be	be	AUX
ftr-435	1240	24	treated	treat	VERB
ftr-435	1240	25	as	as	ADP
ftr-435	1240	26	having	having	AUX
ftr-435	1240	27	made	make	VERB
ftr-435	1240	28	a	a	DET
ftr-435	1240	29	transfer	transfer	NOUN
ftr-435	1240	30	of	of	ADP
ftr-435	1240	31	the	the	DET
ftr-435	1240	32	cash	cash	NOUN
ftr-435	1240	33	surrender	surrender	NOUN
ftr-435	1240	34	value	value	NOUN
ftr-435	1240	35	for	for	ADP
ftr-435	1240	36	purposes	purpose	NOUN
ftr-435	1240	37	of	of	ADP
ftr-435	1240	38	§	§	PROPN
ftr-435	1240	39	83	83	NUM
ftr-435	1240	40	�	�	NOUN
ftr-435	1240	41	solely	solely	ADV
ftr-435	1240	42	because	because	SCONJ
ftr-435	1240	43	the	the	DET
ftr-435	1240	44	interest	interest	NOUN
ftr-435	1240	45	or	or	CCONJ
ftr-435	1240	46	other	other	ADJ
ftr-435	1240	47	earnings	earning	NOUN
ftr-435	1240	48	credited	credit	VERB
ftr-435	1240	49	to	to	ADP
ftr-435	1240	50	the	the	DET
ftr-435	1240	51	cash	cash	NOUN
ftr-435	1240	52	surrender	surrender	NOUN
ftr-435	1240	53	value	value	NOUN
ftr-435	1240	54	of	of	ADP
ftr-435	1240	55	the	the	DET
ftr-435	1240	56	contract	contract	NOUN
ftr-435	1240	57	cause	cause	VERB
ftr-435	1240	58	the	the	DET
ftr-435	1240	59	cash	cash	NOUN
ftr-435	1240	60	surrender	surrender	NOUN
ftr-435	1240	61	value	value	NOUN
ftr-435	1240	62	to	to	PART
ftr-435	1240	63	exceed	exceed	VERB
ftr-435	1240	64	the	the	DET
ftr-435	1240	65	portion	portion	NOUN
ftr-435	1240	66	thereof	thereof	ADV
ftr-435	1240	67	payable	payable	ADJ
ftr-435	1240	68	to	to	ADP
ftr-435	1240	69	the	the	DET
ftr-435	1240	70	employer	employer	NOUN
ftr-435	1240	71	.	.	PUNCT
ftr-435	1241	1	�	�	PROPN
ftr-435	1241	2	this	this	PRON
ftr-435	1241	3	has	have	VERB
ftr-435	1241	4	the	the	DET
ftr-435	1241	5	effect	effect	NOUN
ftr-435	1241	6	of	of	ADP
ftr-435	1241	7	leaving	leave	VERB
ftr-435	1241	8	that	that	DET
ftr-435	1241	9	issue	issue	NOUN
ftr-435	1241	10	unresolved	unresolved	ADJ
ftr-435	1241	11	,	,	PUNCT
ftr-435	1241	12	and	and	CCONJ
ftr-435	1241	13	would	would	AUX
ftr-435	1241	14	change	change	VERB
ftr-435	1241	15	the	the	DET
ftr-435	1241	16	position	position	NOUN
ftr-435	1241	17	in	in	ADP
ftr-435	1241	18	notice	notice	NOUN
ftr-435	1241	19	2001	2001	NUM
ftr-435	1241	20	-	-	SYM
ftr-435	1241	21	10	10	NUM
ftr-435	1241	22	that	that	SCONJ
ftr-435	1241	23	the	the	DET
ftr-435	1241	24	employee	employee	NOUN
ftr-435	1241	25	would	would	AUX
ftr-435	1241	26	be	be	AUX
ftr-435	1241	27	taxed	tax	VERB
ftr-435	1241	28	under	under	ADP
ftr-435	1241	29	§	§	PROPN
ftr-435	1241	30	83	83	NUM
ftr-435	1241	31	on	on	ADP
ftr-435	1241	32	the	the	DET
ftr-435	1241	33	transfer	transfer	NOUN
ftr-435	1241	34	of	of	ADP
ftr-435	1241	35	a	a	DET
ftr-435	1241	36	beneficial	beneficial	ADJ
ftr-435	1241	37	interest	interest	NOUN
ftr-435	1241	38	in	in	ADP
ftr-435	1241	39	the	the	DET
ftr-435	1241	40	cash	cash	NOUN
ftr-435	1241	41	surrender	surrender	NOUN
ftr-435	1241	42	value	value	NOUN
ftr-435	1241	43	.	.	PUNCT
ftr-435	1242	1	�	�	PROPN
ftr-435	1242	2	if	if	SCONJ
ftr-435	1242	3	the	the	DET
ftr-435	1242	4	employee	employee	NOUN
ftr-435	1242	5	is	be	AUX
ftr-435	1242	6	formally	formally	ADV
ftr-435	1242	7	designated	designate	VERB
ftr-435	1242	8	as	as	ADP
ftr-435	1242	9	owner	owner	NOUN
ftr-435	1242	10	,	,	PUNCT
ftr-435	1242	11	the	the	DET
ftr-435	1242	12	premiums	premium	NOUN
ftr-435	1242	13	paid	pay	VERB
ftr-435	1242	14	by	by	ADP
ftr-435	1242	15	the	the	DET
ftr-435	1242	16	employer	employer	NOUN
ftr-435	1242	17	would	would	AUX
ftr-435	1242	18	be	be	AUX
ftr-435	1242	19	treated	treat	VERB
ftr-435	1242	20	as	as	ADP
ftr-435	1242	21	a	a	DET
ftr-435	1242	22	series	series	NOUN
ftr-435	1242	23	of	of	ADP
ftr-435	1242	24	loans	loan	NOUN
ftr-435	1242	25	by	by	ADP
ftr-435	1242	26	the	the	DET
ftr-435	1242	27	employer	employer	NOUN
ftr-435	1242	28	to	to	ADP
ftr-435	1242	29	the	the	DET
ftr-435	1242	30	employee	employee	NOUN
ftr-435	1242	31	�	�	PROPN
ftr-435	1242	32	if	if	SCONJ
ftr-435	1242	33	the	the	DET
ftr-435	1242	34	employee	employee	NOUN
ftr-435	1242	35	is	be	AUX
ftr-435	1242	36	required	require	VERB
ftr-435	1242	37	to	to	PART
ftr-435	1242	38	repay	repay	VERB
ftr-435	1242	39	the	the	DET
ftr-435	1242	40	682	682	NUM
ftr-435	1242	41	florida	florida	PROPN
ftr-435	1242	42	tax	tax	NOUN
ftr-435	1242	43	review	review	NOUN
ftr-435	1243	1	[	[	X
ftr-435	1243	2	vol.5	vol.5	NOUN
ftr-435	1243	3	:	:	PUNCT
ftr-435	1243	4	si	si	PROPN
ftr-435	1243	5	15	15	NUM
ftr-435	1243	6	.	.	PUNCT
ftr-435	1244	1	gitlitz	gitlitz	PROPN
ftr-435	1244	2	v.	v.	PROPN
ftr-435	1244	3	commissioner	commissioner	NOUN
ftr-435	1244	4	,	,	PUNCT
ftr-435	1244	5	531	531	NUM
ftr-435	1244	6	u.s	u.s	PROPN
ftr-435	1244	7	.	.	PROPN
ftr-435	1244	8	206	206	NUM
ftr-435	1244	9	,	,	PUNCT
ftr-435	1244	10	2001	2001	NUM
ftr-435	1244	11	-	-	SYM
ftr-435	1244	12	1	1	NUM
ftr-435	1244	13	u.s.t.c	u.s.t.c	PROPN
ftr-435	1244	14	.	.	PROPN
ftr-435	1244	15	¶	¶	PROPN
ftr-435	1244	16	50,147	50,147	NUM
ftr-435	1244	17	,	,	PUNCT
ftr-435	1244	18	87	87	NUM
ftr-435	1244	19	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-435	1244	20	417	417	NUM
ftr-435	1244	21	(	(	PUNCT
ftr-435	1244	22	1/9/01	1/9/01	NUM
ftr-435	1244	23	)	)	PUNCT
ftr-435	1244	24	,	,	PUNCT
ftr-435	1244	25	discussed	discuss	VERB
ftr-435	1244	26	at	at	ADP
ftr-435	1244	27	vi.d.1	vi.d.1	PROPN
ftr-435	1244	28	employer	employer	NOUN
ftr-435	1244	29	out	out	ADP
ftr-435	1244	30	of	of	ADP
ftr-435	1244	31	insurance	insurance	NOUN
ftr-435	1244	32	proceeds	proceed	NOUN
ftr-435	1244	33	or	or	CCONJ
ftr-435	1244	34	otherwise	otherwise	ADV
ftr-435	1244	35	.	.	PUNCT
ftr-435	1245	1	the	the	DET
ftr-435	1245	2	loans	loan	NOUN
ftr-435	1245	3	are	be	AUX
ftr-435	1245	4	subject	subject	ADJ
ftr-435	1245	5	to	to	ADP
ftr-435	1245	6	taxation	taxation	NOUN
ftr-435	1245	7	under	under	ADP
ftr-435	1245	8	the	the	DET
ftr-435	1245	9	§	§	PROPN
ftr-435	1245	10	§	§	PROPN
ftr-435	1245	11	1271	1271	NUM
ftr-435	1245	12	-	-	SYM
ftr-435	1245	13	1275	1275	NUM
ftr-435	1245	14	oid	oid	NOUN
ftr-435	1245	15	provisions	provision	NOUN
ftr-435	1245	16	and	and	CCONJ
ftr-435	1245	17	the	the	DET
ftr-435	1245	18	§	§	PROPN
ftr-435	1245	19	7872	7872	NUM
ftr-435	1245	20	compensationrelated	compensationrelate	VERB
ftr-435	1245	21	below	below	ADP
ftr-435	1245	22	-	-	PUNCT
ftr-435	1245	23	market	market	NOUN
ftr-435	1245	24	loan	loan	NOUN
ftr-435	1245	25	provision	provision	NOUN
ftr-435	1245	26	.	.	PUNCT
ftr-435	1246	1	if	if	SCONJ
ftr-435	1246	2	the	the	DET
ftr-435	1246	3	employee	employee	NOUN
ftr-435	1246	4	is	be	AUX
ftr-435	1246	5	not	not	PART
ftr-435	1246	6	required	require	VERB
ftr-435	1246	7	to	to	PART
ftr-435	1246	8	repay	repay	VERB
ftr-435	1246	9	the	the	DET
ftr-435	1246	10	employer	employer	NOUN
ftr-435	1246	11	,	,	PUNCT
ftr-435	1246	12	then	then	ADV
ftr-435	1246	13	the	the	DET
ftr-435	1246	14	premiums	premium	NOUN
ftr-435	1246	15	paid	pay	VERB
ftr-435	1246	16	are	be	AUX
ftr-435	1246	17	treated	treat	VERB
ftr-435	1246	18	as	as	ADP
ftr-435	1246	19	compensation	compensation	NOUN
ftr-435	1246	20	income	income	NOUN
ftr-435	1246	21	to	to	ADP
ftr-435	1246	22	the	the	DET
ftr-435	1246	23	employee	employee	NOUN
ftr-435	1246	24	when	when	SCONJ
ftr-435	1246	25	paid	pay	VERB
ftr-435	1246	26	.	.	PUNCT
ftr-435	1247	1	�	�	PROPN
ftr-435	1247	2	the	the	DET
ftr-435	1247	3	new	new	ADJ
ftr-435	1247	4	rules	rule	NOUN
ftr-435	1247	5	will	will	AUX
ftr-435	1247	6	be	be	AUX
ftr-435	1247	7	effective	effective	ADJ
ftr-435	1247	8	for	for	ADP
ftr-435	1247	9	arrangements	arrangement	NOUN
ftr-435	1247	10	entered	enter	VERB
ftr-435	1247	11	into	into	ADP
ftr-435	1247	12	after	after	ADP
ftr-435	1247	13	the	the	DET
ftr-435	1247	14	date	date	NOUN
ftr-435	1247	15	of	of	ADP
ftr-435	1247	16	publication	publication	NOUN
ftr-435	1247	17	of	of	ADP
ftr-435	1247	18	final	final	ADJ
ftr-435	1247	19	regulations	regulation	NOUN
ftr-435	1247	20	.	.	PUNCT
ftr-435	1248	1	there	there	PRON
ftr-435	1248	2	will	will	AUX
ftr-435	1248	3	be	be	AUX
ftr-435	1248	4	special	special	ADJ
ftr-435	1248	5	provisions	provision	NOUN
ftr-435	1248	6	for	for	ADP
ftr-435	1248	7	valuing	value	VERB
ftr-435	1248	8	current	current	ADJ
ftr-435	1248	9	life	life	NOUN
ftr-435	1248	10	insurance	insurance	NOUN
ftr-435	1248	11	protection	protection	NOUN
ftr-435	1248	12	entered	enter	VERB
ftr-435	1248	13	into	into	ADP
ftr-435	1248	14	before	before	ADP
ftr-435	1248	15	1/28/02	1/28/02	PROPN
ftr-435	1248	16	(	(	PUNCT
ftr-435	1248	17	p.s	p.s	PROPN
ftr-435	1248	18	.	.	PROPN
ftr-435	1248	19	58	58	NUM
ftr-435	1248	20	is	be	AUX
ftr-435	1248	21	ok	ok	ADJ
ftr-435	1248	22	)	)	PUNCT
ftr-435	1248	23	and	and	CCONJ
ftr-435	1248	24	for	for	ADP
ftr-435	1248	25	arrangements	arrangement	NOUN
ftr-435	1248	26	entered	enter	VERB
ftr-435	1248	27	into	into	ADP
ftr-435	1248	28	before	before	ADP
ftr-435	1248	29	the	the	DET
ftr-435	1248	30	date	date	NOUN
ftr-435	1248	31	of	of	ADP
ftr-435	1248	32	publication	publication	NOUN
ftr-435	1248	33	of	of	ADP
ftr-435	1248	34	final	final	ADJ
ftr-435	1248	35	regulations	regulation	NOUN
ftr-435	1248	36	.	.	PUNCT
ftr-435	1249	1	3	3	X
ftr-435	1249	2	.	.	X
ftr-435	1249	3	new	new	ADJ
ftr-435	1249	4	comprehensive	comprehensive	ADJ
ftr-435	1249	5	employee	employee	NOUN
ftr-435	1249	6	plan	plan	NOUN
ftr-435	1249	7	correction	correction	NOUN
ftr-435	1249	8	guidance	guidance	NOUN
ftr-435	1249	9	(	(	PUNCT
ftr-435	1249	10	epcrs	epcrs	PROPN
ftr-435	1249	11	)	)	PUNCT
ftr-435	1249	12	.	.	PUNCT
ftr-435	1250	1	rev	rev	PROPN
ftr-435	1250	2	.	.	PROPN
ftr-435	1250	3	proc	proc	PROPN
ftr-435	1250	4	.	.	PUNCT
ftr-435	1251	1	2001	2001	NUM
ftr-435	1251	2	-	-	SYM
ftr-435	1251	3	17	17	NUM
ftr-435	1251	4	,	,	PUNCT
ftr-435	1251	5	2001	2001	NUM
ftr-435	1251	6	-	-	SYM
ftr-435	1251	7	7	7	NUM
ftr-435	1251	8	i.r.b	i.r.b	NOUN
ftr-435	1251	9	.	.	PUNCT
ftr-435	1252	1	589	589	NUM
ftr-435	1252	2	(	(	PUNCT
ftr-435	1252	3	1/19/01	1/19/01	NUM
ftr-435	1252	4	)	)	PUNCT
ftr-435	1252	5	,	,	PUNCT
ftr-435	1252	6	modifying	modify	VERB
ftr-435	1252	7	and	and	CCONJ
ftr-435	1252	8	superceding	superceding	NOUN
ftr-435	1252	9	rev	rev	PROPN
ftr-435	1252	10	.	.	PROPN
ftr-435	1252	11	proc	proc	PROPN
ftr-435	1252	12	.	.	PUNCT
ftr-435	1253	1	2000	2000	NUM
ftr-435	1253	2	-	-	SYM
ftr-435	1253	3	16	16	NUM
ftr-435	1253	4	,	,	PUNCT
ftr-435	1253	5	2000	2000	NUM
ftr-435	1253	6	-	-	SYM
ftr-435	1253	7	6	6	NUM
ftr-435	1253	8	i.r.b	i.r.b	NOUN
ftr-435	1253	9	.	.	PUNCT
ftr-435	1254	1	518	518	NUM
ftr-435	1254	2	.	.	PUNCT
ftr-435	1254	3	modifications	modification	NOUN
ftr-435	1254	4	include	include	VERB
ftr-435	1254	5	:	:	PUNCT
ftr-435	1254	6	(	(	PUNCT
ftr-435	1254	7	1	1	X
ftr-435	1254	8	)	)	PUNCT
ftr-435	1254	9	allowing	allow	VERB
ftr-435	1254	10	master	master	NOUN
ftr-435	1254	11	and	and	CCONJ
ftr-435	1254	12	prototype	prototype	NOUN
ftr-435	1254	13	sponsors	sponsor	NOUN
ftr-435	1254	14	and	and	CCONJ
ftr-435	1254	15	third	third	ADJ
ftr-435	1254	16	-	-	PUNCT
ftr-435	1254	17	party	party	NOUN
ftr-435	1254	18	administrators	administrator	NOUN
ftr-435	1254	19	to	to	PART
ftr-435	1254	20	correct	correct	VERB
ftr-435	1254	21	failures	failure	NOUN
ftr-435	1254	22	affecting	affect	VERB
ftr-435	1254	23	more	more	ADJ
ftr-435	1254	24	than	than	ADP
ftr-435	1254	25	one	one	NUM
ftr-435	1254	26	plan	plan	NOUN
ftr-435	1254	27	sponsor	sponsor	NOUN
ftr-435	1254	28	;	;	PUNCT
ftr-435	1254	29	(	(	PUNCT
ftr-435	1254	30	2	2	X
ftr-435	1254	31	)	)	PUNCT
ftr-435	1254	32	allowing	allow	VERB
ftr-435	1254	33	anonymous	anonymous	ADJ
ftr-435	1254	34	�	�	PROPN
ftr-435	1254	35	john	john	PROPN
ftr-435	1254	36	doe	doe	PROPN
ftr-435	1254	37	�	�	PROPN
ftr-435	1254	38	submissions	submission	NOUN
ftr-435	1254	39	;	;	PUNCT
ftr-435	1254	40	(	(	PUNCT
ftr-435	1254	41	3	3	X
ftr-435	1254	42	)	)	PUNCT
ftr-435	1254	43	adding	add	VERB
ftr-435	1254	44	procedures	procedure	NOUN
ftr-435	1254	45	for	for	ADP
ftr-435	1254	46	seps	sep	NOUN
ftr-435	1254	47	;	;	PUNCT
ftr-435	1254	48	and	and	CCONJ
ftr-435	1254	49	(	(	PUNCT
ftr-435	1254	50	4	4	X
ftr-435	1254	51	)	)	PUNCT
ftr-435	1254	52	allowing	allow	VERB
ftr-435	1254	53	retroactive	retroactive	ADJ
ftr-435	1254	54	amendments	amendment	NOUN
ftr-435	1254	55	related	relate	VERB
ftr-435	1254	56	to	to	ADP
ftr-435	1254	57	hardship	hardship	NOUN
ftr-435	1254	58	withdrawals	withdrawal	NOUN
ftr-435	1254	59	,	,	PUNCT
ftr-435	1254	60	employees	employee	NOUN
ftr-435	1254	61	participating	participate	VERB
ftr-435	1254	62	before	before	SCONJ
ftr-435	1254	63	they	they	PRON
ftr-435	1254	64	are	be	AUX
ftr-435	1254	65	eligible	eligible	ADJ
ftr-435	1254	66	,	,	PUNCT
ftr-435	1254	67	and	and	CCONJ
ftr-435	1254	68	ineligible	ineligible	ADJ
ftr-435	1254	69	employers	employer	NOUN
ftr-435	1254	70	who	who	PRON
ftr-435	1254	71	sponsored	sponsor	VERB
ftr-435	1254	72	a	a	DET
ftr-435	1254	73	401(k	401(k	PROPN
ftr-435	1254	74	)	)	PUNCT
ftr-435	1254	75	plan	plan	NOUN
ftr-435	1254	76	.	.	PUNCT
ftr-435	1255	1	4	4	X
ftr-435	1255	2	.	.	X
ftr-435	1255	3	would	would	AUX
ftr-435	1255	4	the	the	DET
ftr-435	1255	5	gitlitz15	gitlitz15	NOUN
ftr-435	1255	6	court	court	PROPN
ftr-435	1255	7	uphold	uphold	VERB
ftr-435	1255	8	this	this	DET
ftr-435	1255	9	revenue	revenue	NOUN
ftr-435	1255	10	ruling	ruling	NOUN
ftr-435	1255	11	?	?	PUNCT
ftr-435	1256	1	rev	rev	PROPN
ftr-435	1256	2	.	.	PUNCT
ftr-435	1257	1	rul	rul	PROPN
ftr-435	1257	2	.	.	PUNCT
ftr-435	1257	3	2001	2001	NUM
ftr-435	1257	4	-	-	SYM
ftr-435	1257	5	6	6	NUM
ftr-435	1257	6	,	,	PUNCT
ftr-435	1257	7	2001	2001	NUM
ftr-435	1257	8	-	-	SYM
ftr-435	1257	9	6	6	NUM
ftr-435	1257	10	i.r.b	i.r.b	NOUN
ftr-435	1257	11	.	.	PUNCT
ftr-435	1258	1	491	491	NUM
ftr-435	1258	2	(	(	PUNCT
ftr-435	1258	3	1/19/01	1/19/01	NUM
ftr-435	1258	4	)	)	PUNCT
ftr-435	1258	5	.	.	PUNCT
ftr-435	1259	1	payments	payment	NOUN
ftr-435	1259	2	in	in	ADP
ftr-435	1259	3	redemption	redemption	NOUN
ftr-435	1259	4	of	of	ADP
ftr-435	1259	5	stock	stock	NOUN
ftr-435	1259	6	held	hold	VERB
ftr-435	1259	7	by	by	ADP
ftr-435	1259	8	an	an	DET
ftr-435	1259	9	esop	esop	NOUN
ftr-435	1259	10	that	that	PRON
ftr-435	1259	11	are	be	AUX
ftr-435	1259	12	used	use	VERB
ftr-435	1259	13	to	to	PART
ftr-435	1259	14	make	make	VERB
ftr-435	1259	15	distributions	distribution	NOUN
ftr-435	1259	16	to	to	ADP
ftr-435	1259	17	terminating	terminate	VERB
ftr-435	1259	18	esop	esop	NOUN
ftr-435	1259	19	participants	participant	NOUN
ftr-435	1259	20	are	be	AUX
ftr-435	1259	21	not	not	PART
ftr-435	1259	22	deductible	deductible	ADJ
ftr-435	1259	23	as	as	ADP
ftr-435	1259	24	�	�	NOUN
ftr-435	1259	25	applicable	applicable	ADJ
ftr-435	1259	26	dividends	dividend	NOUN
ftr-435	1259	27	�	�	PROPN
ftr-435	1259	28	under	under	ADP
ftr-435	1259	29	§	§	PROPN
ftr-435	1259	30	404(k)(1	404(k)(1	NOUN
ftr-435	1259	31	)	)	PUNCT
ftr-435	1259	32	,	,	PUNCT
ftr-435	1259	33	but	but	CCONJ
ftr-435	1259	34	are	be	AUX
ftr-435	1259	35	disallowed	disallow	VERB
ftr-435	1259	36	under	under	ADP
ftr-435	1259	37	§	§	PROPN
ftr-435	1259	38	162(k)(1	162(k)(1	NUM
ftr-435	1259	39	)	)	PUNCT
ftr-435	1260	1	[	[	X
ftr-435	1260	2	and	and	CCONJ
ftr-435	1260	3	§	§	PROPN
ftr-435	1260	4	04(k)(5)(a	04(k)(5)(a	NOUN
ftr-435	1260	5	)	)	PUNCT
ftr-435	1260	6	,	,	PUNCT
ftr-435	1260	7	which	which	PRON
ftr-435	1260	8	authorizes	authorize	VERB
ftr-435	1260	9	the	the	DET
ftr-435	1260	10	irs	irs	PROPN
ftr-435	1260	11	to	to	PART
ftr-435	1260	12	disallow	disallow	VERB
ftr-435	1260	13	a	a	DET
ftr-435	1260	14	deduction	deduction	NOUN
ftr-435	1260	15	under	under	ADP
ftr-435	1260	16	§	§	PROPN
ftr-435	1260	17	404(k)(1	404(k)(1	NOUN
ftr-435	1260	18	)	)	PUNCT
ftr-435	1260	19	for	for	ADP
ftr-435	1260	20	any	any	DET
ftr-435	1260	21	dividend	dividend	NOUN
ftr-435	1260	22	that	that	PRON
ftr-435	1260	23	,	,	PUNCT
ftr-435	1260	24	in	in	ADP
ftr-435	1260	25	substance	substance	NOUN
ftr-435	1260	26	,	,	PUNCT
ftr-435	1260	27	constitutes	constitute	VERB
ftr-435	1260	28	an	an	DET
ftr-435	1260	29	evasion	evasion	NOUN
ftr-435	1260	30	of	of	ADP
ftr-435	1260	31	taxation	taxation	NOUN
ftr-435	1260	32	]	]	PUNCT
ftr-435	1260	33	.	.	PUNCT
ftr-435	1260	34	.	.	PUNCT
ftr-435	1260	35	.	.	PUNCT
ftr-435	1260	36	.	.	PUNCT
ftr-435	1261	1	[	[	X
ftr-435	1261	2	t]he	t]he	X
ftr-435	1261	3	treatment	treatment	NOUN
ftr-435	1261	4	of	of	ADP
ftr-435	1261	5	redemption	redemption	NOUN
ftr-435	1261	6	proceeds	proceed	NOUN
ftr-435	1261	7	as	as	ADP
ftr-435	1261	8	�	�	NOUN
ftr-435	1261	9	applicable	applicable	ADJ
ftr-435	1261	10	dividends	dividend	NOUN
ftr-435	1261	11	�	�	PROPN
ftr-435	1261	12	under	under	ADP
ftr-435	1261	13	section	section	NOUN
ftr-435	1261	14	404(k	404(k	PROPN
ftr-435	1261	15	)	)	PUNCT
ftr-435	1261	16	would	would	AUX
ftr-435	1261	17	produce	produce	VERB
ftr-435	1261	18	such	such	ADJ
ftr-435	1261	19	anomalous	anomalous	ADJ
ftr-435	1261	20	results	result	NOUN
ftr-435	1261	21	that	that	PRON
ftr-435	1261	22	section	section	NOUN
ftr-435	1261	23	404(k	404(k	PROPN
ftr-435	1261	24	)	)	PUNCT
ftr-435	1261	25	can	can	AUX
ftr-435	1261	26	not	not	PART
ftr-435	1261	27	reasonably	reasonably	ADV
ftr-435	1261	28	be	be	AUX
ftr-435	1261	29	construed	construe	VERB
ftr-435	1261	30	as	as	ADP
ftr-435	1261	31	encompassing	encompass	VERB
ftr-435	1261	32	such	such	ADJ
ftr-435	1261	33	payments	payment	NOUN
ftr-435	1261	34	.	.	PUNCT
ftr-435	1262	1	see	see	VERB
ftr-435	1262	2	,	,	PUNCT
ftr-435	1262	3	e.g.	e.g.	ADV
ftr-435	1262	4	,	,	PUNCT
ftr-435	1262	5	helvering	helvere	VERB
ftr-435	1262	6	v.	v.	ADP
ftr-435	1262	7	hammel	hammel	PROPN
ftr-435	1262	8	,	,	PUNCT
ftr-435	1262	9	311	311	NUM
ftr-435	1262	10	u.s	u.s	PROPN
ftr-435	1262	11	.	.	PROPN
ftr-435	1262	12	504	504	NUM
ftr-435	1262	13	,	,	PUNCT
ftr-435	1262	14	510	510	NUM
ftr-435	1262	15	-	-	SYM
ftr-435	1262	16	511	511	NUM
ftr-435	1262	17	(	(	PUNCT
ftr-435	1262	18	1941	1941	NUM
ftr-435	1262	19	)	)	PUNCT
ftr-435	1262	20	(	(	PUNCT
ftr-435	1262	21	the	the	DET
ftr-435	1262	22	words	word	NOUN
ftr-435	1262	23	of	of	ADP
ftr-435	1262	24	a	a	DET
ftr-435	1262	25	statute	statute	NOUN
ftr-435	1262	26	must	must	AUX
ftr-435	1262	27	be	be	AUX
ftr-435	1262	28	given	give	VERB
ftr-435	1262	29	�	�	PROPN
ftr-435	1262	30	a	a	DET
ftr-435	1262	31	restricted	restricted	ADJ
ftr-435	1262	32	rather	rather	ADV
ftr-435	1262	33	than	than	ADP
ftr-435	1262	34	a	a	DET
ftr-435	1262	35	literal	literal	ADJ
ftr-435	1262	36	or	or	CCONJ
ftr-435	1262	37	usual	usual	ADJ
ftr-435	1262	38	meaning	meaning	NOUN
ftr-435	1262	39	.	.	PUNCT
ftr-435	1262	40	.	.	PUNCT
ftr-435	1262	41	.	.	PUNCT
ftr-435	1263	1	where	where	SCONJ
ftr-435	1263	2	acceptance	acceptance	NOUN
ftr-435	1263	3	of	of	ADP
ftr-435	1263	4	that	that	DET
ftr-435	1263	5	meaning	meaning	NOUN
ftr-435	1263	6	would	would	AUX
ftr-435	1263	7	lead	lead	VERB
ftr-435	1263	8	to	to	ADP
ftr-435	1263	9	absurd	absurd	ADJ
ftr-435	1263	10	results	result	NOUN
ftr-435	1263	11	.	.	PUNCT
ftr-435	1263	12	.	.	PUNCT
ftr-435	1264	1	.	.	PUNCT
ftr-435	1265	1	or	or	CCONJ
ftr-435	1265	2	would	would	AUX
ftr-435	1265	3	thwart	thwart	VERB
ftr-435	1265	4	the	the	DET
ftr-435	1265	5	obvious	obvious	ADJ
ftr-435	1265	6	purpose	purpose	NOUN
ftr-435	1265	7	of	of	ADP
ftr-435	1265	8	the	the	DET
ftr-435	1265	9	statute	statute	NOUN
ftr-435	1265	10	.	.	PUNCT
ftr-435	1265	11	�	�	PROPN
ftr-435	1265	12	)	)	PUNCT
ftr-435	1265	13	2002	2002	NUM
ftr-435	1265	14	]	]	PUNCT
ftr-435	1265	15	recent	recent	ADJ
ftr-435	1265	16	developments	development	NOUN
ftr-435	1265	17	in	in	ADP
ftr-435	1265	18	federal	federal	ADJ
ftr-435	1265	19	income	income	NOUN
ftr-435	1265	20	taxation	taxation	NOUN
ftr-435	1265	21	683	683	NUM
ftr-435	1265	22	5	5	NUM
ftr-435	1265	23	.	.	PUNCT
ftr-435	1266	1	the	the	DET
ftr-435	1266	2	2001	2001	NUM
ftr-435	1266	3	act	act	NOUN
ftr-435	1266	4	made	make	VERB
ftr-435	1266	5	extensive	extensive	ADJ
ftr-435	1266	6	technical	technical	ADJ
ftr-435	1266	7	changes	change	NOUN
ftr-435	1266	8	in	in	ADP
ftr-435	1266	9	the	the	DET
ftr-435	1266	10	rules	rule	NOUN
ftr-435	1266	11	governing	govern	VERB
ftr-435	1266	12	qualified	qualified	ADJ
ftr-435	1266	13	pension	pension	NOUN
ftr-435	1266	14	plans	plan	NOUN
ftr-435	1266	15	.	.	PUNCT
ftr-435	1267	1	the	the	DET
ftr-435	1267	2	unindexed	unindexed	ADJ
ftr-435	1267	3	benefits	benefit	NOUN
ftr-435	1267	4	limit	limit	NOUN
ftr-435	1267	5	for	for	ADP
ftr-435	1267	6	defined	define	VERB
ftr-435	1267	7	contribution	contribution	NOUN
ftr-435	1267	8	plans	plan	NOUN
ftr-435	1267	9	has	have	AUX
ftr-435	1267	10	been	be	AUX
ftr-435	1267	11	increased	increase	VERB
ftr-435	1267	12	from	from	ADP
ftr-435	1267	13	$	$	SYM
ftr-435	1267	14	90,000	90,000	NUM
ftr-435	1267	15	to	to	PART
ftr-435	1267	16	$	$	SYM
ftr-435	1267	17	160,000	160,000	NUM
ftr-435	1267	18	.	.	PUNCT
ftr-435	1268	1	the	the	DET
ftr-435	1268	2	unindexed	unindexed	ADJ
ftr-435	1268	3	contributions	contribution	NOUN
ftr-435	1268	4	limit	limit	NOUN
ftr-435	1268	5	for	for	ADP
ftr-435	1268	6	defined	define	VERB
ftr-435	1268	7	benefit	benefit	NOUN
ftr-435	1268	8	plans	plan	NOUN
ftr-435	1268	9	has	have	AUX
ftr-435	1268	10	been	be	AUX
ftr-435	1268	11	increased	increase	VERB
ftr-435	1268	12	from	from	ADP
ftr-435	1268	13	$	$	SYM
ftr-435	1268	14	30,000	30,000	NUM
ftr-435	1268	15	to	to	PART
ftr-435	1268	16	$	$	SYM
ftr-435	1268	17	40,000	40,000	NUM
ftr-435	1268	18	.	.	PUNCT
ftr-435	1269	1	a.	a.	NOUN
ftr-435	1269	2	special	special	ADJ
ftr-435	1269	3	rules	rule	NOUN
ftr-435	1269	4	in	in	ADP
ftr-435	1269	5	new	new	ADJ
ftr-435	1269	6	§	§	PROPN
ftr-435	1269	7	414(v	414(v	PROPN
ftr-435	1269	8	)	)	PUNCT
ftr-435	1269	9	allow	allow	VERB
ftr-435	1269	10	increased	increase	VERB
ftr-435	1269	11	elective	elective	ADJ
ftr-435	1269	12	contributions	contribution	NOUN
ftr-435	1269	13	to	to	ADP
ftr-435	1269	14	defined	define	VERB
ftr-435	1269	15	contribution	contribution	NOUN
ftr-435	1269	16	plans	plan	NOUN
ftr-435	1269	17	by	by	ADP
ftr-435	1269	18	employees	employee	NOUN
ftr-435	1269	19	age	age	VERB
ftr-435	1269	20	50	50	NUM
ftr-435	1269	21	or	or	CCONJ
ftr-435	1269	22	older	old	ADJ
ftr-435	1269	23	.	.	PUNCT
ftr-435	1270	1	the	the	DET
ftr-435	1270	2	amendments	amendment	NOUN
ftr-435	1270	3	to	to	ADP
ftr-435	1270	4	the	the	DET
ftr-435	1270	5	qualified	qualified	ADJ
ftr-435	1270	6	pension	pension	NOUN
ftr-435	1270	7	plan	plan	NOUN
ftr-435	1270	8	rules	rule	NOUN
ftr-435	1270	9	permit	permit	VERB
ftr-435	1270	10	extensive	extensive	ADJ
ftr-435	1270	11	rollovers	rollover	NOUN
ftr-435	1270	12	between	between	ADP
ftr-435	1270	13	qualified	qualified	ADJ
ftr-435	1270	14	plans	plan	NOUN
ftr-435	1270	15	and	and	CCONJ
ftr-435	1270	16	between	between	ADP
ftr-435	1270	17	qualified	qualified	ADJ
ftr-435	1270	18	plans	plan	NOUN
ftr-435	1270	19	and	and	CCONJ
ftr-435	1270	20	iras	ira	NOUN
ftr-435	1270	21	as	as	SCONJ
ftr-435	1270	22	employees	employee	NOUN
ftr-435	1270	23	change	change	VERB
ftr-435	1270	24	jobs	job	NOUN
ftr-435	1270	25	.	.	PUNCT
ftr-435	1271	1	more	more	ADV
ftr-435	1271	2	specifically	specifically	ADV
ftr-435	1271	3	,	,	PUNCT
ftr-435	1271	4	�	�	PROPN
ftr-435	1271	5	for	for	ADP
ftr-435	1271	6	defined	define	VERB
ftr-435	1271	7	contribution	contribution	NOUN
ftr-435	1271	8	plans	plan	NOUN
ftr-435	1271	9	:	:	PUNCT
ftr-435	1271	10	(	(	PUNCT
ftr-435	1271	11	1	1	X
ftr-435	1271	12	)	)	PUNCT
ftr-435	1271	13	the	the	DET
ftr-435	1271	14	§	§	PROPN
ftr-435	1271	15	415(c)(1)(a	415(c)(1)(a	PROPN
ftr-435	1271	16	)	)	PUNCT
ftr-435	1271	17	annual	annual	ADJ
ftr-435	1271	18	addition	addition	NOUN
ftr-435	1271	19	limit	limit	NOUN
ftr-435	1271	20	was	be	AUX
ftr-435	1271	21	increased	increase	VERB
ftr-435	1271	22	from	from	ADP
ftr-435	1271	23	the	the	DET
ftr-435	1271	24	lesser	less	ADJ
ftr-435	1271	25	of	of	ADP
ftr-435	1271	26	25	25	NUM
ftr-435	1271	27	%	%	NOUN
ftr-435	1271	28	of	of	ADP
ftr-435	1271	29	compensation	compensation	NOUN
ftr-435	1271	30	or	or	CCONJ
ftr-435	1271	31	$	$	SYM
ftr-435	1271	32	35,000	35,000	NUM
ftr-435	1271	33	[	[	PUNCT
ftr-435	1271	34	$	$	SYM
ftr-435	1271	35	30,000	30,000	NUM
ftr-435	1271	36	as	as	SCONJ
ftr-435	1271	37	indexed	index	VERB
ftr-435	1271	38	through	through	ADP
ftr-435	1271	39	2001	2001	NUM
ftr-435	1271	40	]	]	PUNCT
ftr-435	1271	41	to	to	ADP
ftr-435	1271	42	the	the	DET
ftr-435	1271	43	lesser	less	ADJ
ftr-435	1271	44	of	of	ADP
ftr-435	1271	45	100	100	NUM
ftr-435	1271	46	%	%	NOUN
ftr-435	1271	47	of	of	ADP
ftr-435	1271	48	compensation	compensation	NOUN
ftr-435	1271	49	or	or	CCONJ
ftr-435	1271	50	$	$	SYM
ftr-435	1271	51	40,000	40,000	NUM
ftr-435	1271	52	;	;	PUNCT
ftr-435	1271	53	(	(	PUNCT
ftr-435	1271	54	2	2	X
ftr-435	1271	55	)	)	PUNCT
ftr-435	1271	56	the	the	DET
ftr-435	1271	57	annual	annual	ADJ
ftr-435	1271	58	elective	elective	ADJ
ftr-435	1271	59	deferral	deferral	ADJ
ftr-435	1271	60	limitation	limitation	NOUN
ftr-435	1271	61	on	on	ADP
ftr-435	1271	62	§	§	PROPN
ftr-435	1271	63	401(k	401(k	PROPN
ftr-435	1271	64	)	)	PUNCT
ftr-435	1271	65	plans	plan	NOUN
ftr-435	1271	66	,	,	PUNCT
ftr-435	1271	67	§	§	PROPN
ftr-435	1271	68	403(b	403(b	PROPN
ftr-435	1271	69	)	)	PUNCT
ftr-435	1271	70	annuities	annuity	NOUN
ftr-435	1271	71	,	,	PUNCT
ftr-435	1271	72	etc	etc	X
ftr-435	1271	73	.	.	X
ftr-435	1271	74	,	,	PUNCT
ftr-435	1271	75	will	will	AUX
ftr-435	1271	76	be	be	AUX
ftr-435	1271	77	increased	increase	VERB
ftr-435	1271	78	to	to	ADP
ftr-435	1271	79	$	$	SYM
ftr-435	1271	80	11,000	11,000	NUM
ftr-435	1271	81	in	in	ADP
ftr-435	1271	82	2002	2002	NUM
ftr-435	1271	83	,	,	PUNCT
ftr-435	1271	84	with	with	SCONJ
ftr-435	1271	85	annual	annual	ADJ
ftr-435	1271	86	increases	increase	NOUN
ftr-435	1271	87	of	of	ADP
ftr-435	1271	88	$	$	SYM
ftr-435	1271	89	1,000	1,000	NUM
ftr-435	1271	90	until	until	SCONJ
ftr-435	1271	91	$	$	SYM
ftr-435	1271	92	15,000	15,000	NUM
ftr-435	1271	93	is	be	AUX
ftr-435	1271	94	reached	reach	VERB
ftr-435	1271	95	in	in	ADP
ftr-435	1271	96	2006	2006	NUM
ftr-435	1271	97	(	(	PUNCT
ftr-435	1271	98	after	after	ADP
ftr-435	1271	99	which	which	PRON
ftr-435	1271	100	it	it	PRON
ftr-435	1271	101	will	will	AUX
ftr-435	1271	102	be	be	AUX
ftr-435	1271	103	indexed	index	VERB
ftr-435	1271	104	for	for	ADP
ftr-435	1271	105	inflation	inflation	NOUN
ftr-435	1271	106	)	)	PUNCT
ftr-435	1271	107	;	;	PUNCT
ftr-435	1271	108	and	and	CCONJ
ftr-435	1271	109	(	(	PUNCT
ftr-435	1271	110	3	3	X
ftr-435	1271	111	)	)	PUNCT
ftr-435	1271	112	the	the	DET
ftr-435	1271	113	annual	annual	ADJ
ftr-435	1271	114	compensation	compensation	NOUN
ftr-435	1271	115	limit	limit	NOUN
ftr-435	1271	116	that	that	PRON
ftr-435	1271	117	may	may	AUX
ftr-435	1271	118	be	be	AUX
ftr-435	1271	119	taken	take	VERB
ftr-435	1271	120	into	into	ADP
ftr-435	1271	121	account	account	NOUN
ftr-435	1271	122	in	in	ADP
ftr-435	1271	123	determining	determine	VERB
ftr-435	1271	124	contributions	contribution	NOUN
ftr-435	1271	125	will	will	AUX
ftr-435	1271	126	be	be	AUX
ftr-435	1271	127	increased	increase	VERB
ftr-435	1271	128	from	from	ADP
ftr-435	1271	129	its	its	PRON
ftr-435	1271	130	current	current	ADJ
ftr-435	1271	131	$	$	SYM
ftr-435	1271	132	170,000	170,000	NUM
ftr-435	1271	133	to	to	PART
ftr-435	1271	134	$	$	SYM
ftr-435	1271	135	200,000	200,000	NUM
ftr-435	1271	136	in	in	ADP
ftr-435	1271	137	2002	2002	NUM
ftr-435	1271	138	(	(	PUNCT
ftr-435	1271	139	and	and	CCONJ
ftr-435	1271	140	indexed	index	VERB
ftr-435	1271	141	thereafter	thereafter	ADV
ftr-435	1271	142	)	)	PUNCT
ftr-435	1271	143	.	.	PUNCT
ftr-435	1272	1	�	�	PROPN
ftr-435	1272	2	employees	employee	NOUN
ftr-435	1272	3	age	age	VERB
ftr-435	1272	4	50	50	NUM
ftr-435	1272	5	and	and	CCONJ
ftr-435	1272	6	older	old	ADJ
ftr-435	1272	7	may	may	AUX
ftr-435	1272	8	make	make	VERB
ftr-435	1272	9	�	�	PROPN
ftr-435	1272	10	catch	catch	VERB
ftr-435	1272	11	up	up	ADP
ftr-435	1272	12	�	�	PROPN
ftr-435	1272	13	additional	additional	ADJ
ftr-435	1272	14	elective	elective	ADJ
ftr-435	1272	15	deferrals	deferral	NOUN
ftr-435	1272	16	of	of	ADP
ftr-435	1272	17	$	$	SYM
ftr-435	1272	18	1,000	1,000	NUM
ftr-435	1272	19	for	for	ADP
ftr-435	1272	20	2002	2002	NUM
ftr-435	1272	21	,	,	PUNCT
ftr-435	1272	22	increasing	increase	VERB
ftr-435	1272	23	in	in	ADP
ftr-435	1272	24	$	$	SYM
ftr-435	1272	25	1,000	1,000	NUM
ftr-435	1272	26	annual	annual	ADJ
ftr-435	1272	27	increments	increment	NOUN
ftr-435	1272	28	to	to	ADP
ftr-435	1272	29	$	$	SYM
ftr-435	1272	30	5,000	5,000	NUM
ftr-435	1272	31	in	in	ADP
ftr-435	1272	32	2006	2006	NUM
ftr-435	1272	33	(	(	PUNCT
ftr-435	1272	34	and	and	CCONJ
ftr-435	1272	35	indexed	index	VERB
ftr-435	1272	36	for	for	ADP
ftr-435	1272	37	inflation	inflation	NOUN
ftr-435	1272	38	thereafter	thereafter	ADV
ftr-435	1272	39	)	)	PUNCT
ftr-435	1272	40	.	.	PUNCT
ftr-435	1273	1	�	�	PROPN
ftr-435	1273	2	for	for	ADP
ftr-435	1273	3	defined	define	VERB
ftr-435	1273	4	benefit	benefit	NOUN
ftr-435	1273	5	plans	plan	NOUN
ftr-435	1273	6	,	,	PUNCT
ftr-435	1273	7	the	the	DET
ftr-435	1273	8	annual	annual	ADJ
ftr-435	1273	9	benefit	benefit	NOUN
ftr-435	1273	10	limit	limit	NOUN
ftr-435	1273	11	will	will	AUX
ftr-435	1273	12	increase	increase	VERB
ftr-435	1273	13	from	from	ADP
ftr-435	1273	14	its	its	PRON
ftr-435	1273	15	current	current	ADJ
ftr-435	1273	16	$	$	SYM
ftr-435	1273	17	140,000	140,000	NUM
ftr-435	1273	18	[	[	PUNCT
ftr-435	1273	19	$	$	SYM
ftr-435	1273	20	90,000	90,000	NUM
ftr-435	1273	21	as	as	SCONJ
ftr-435	1273	22	indexed	index	VERB
ftr-435	1273	23	through	through	ADP
ftr-435	1273	24	2001	2001	NUM
ftr-435	1273	25	]	]	PUNCT
ftr-435	1273	26	to	to	ADP
ftr-435	1273	27	$	$	SYM
ftr-435	1273	28	160,000	160,000	NUM
ftr-435	1273	29	in	in	ADP
ftr-435	1273	30	2002	2002	NUM
ftr-435	1273	31	,	,	PUNCT
ftr-435	1273	32	and	and	CCONJ
ftr-435	1273	33	the	the	DET
ftr-435	1273	34	annual	annual	ADJ
ftr-435	1273	35	compensation	compensation	NOUN
ftr-435	1273	36	limit	limit	NOUN
ftr-435	1273	37	that	that	PRON
ftr-435	1273	38	may	may	AUX
ftr-435	1273	39	be	be	AUX
ftr-435	1273	40	taken	take	VERB
ftr-435	1273	41	into	into	ADP
ftr-435	1273	42	account	account	NOUN
ftr-435	1273	43	in	in	ADP
ftr-435	1273	44	determining	determine	VERB
ftr-435	1273	45	benefits	benefit	NOUN
ftr-435	1273	46	will	will	AUX
ftr-435	1273	47	be	be	AUX
ftr-435	1273	48	increased	increase	VERB
ftr-435	1273	49	to	to	ADP
ftr-435	1273	50	$	$	SYM
ftr-435	1273	51	200,000	200,000	NUM
ftr-435	1273	52	in	in	ADP
ftr-435	1273	53	that	that	DET
ftr-435	1273	54	year	year	NOUN
ftr-435	1273	55	as	as	ADV
ftr-435	1273	56	well	well	ADV
ftr-435	1273	57	.	.	PUNCT
ftr-435	1274	1	�	�	PROPN
ftr-435	1274	2	employer	employer	NOUN
ftr-435	1274	3	contributions	contribution	NOUN
ftr-435	1274	4	must	must	AUX
ftr-435	1274	5	be	be	AUX
ftr-435	1274	6	vested	vest	VERB
ftr-435	1274	7	more	more	ADV
ftr-435	1274	8	quickly	quickly	ADV
ftr-435	1274	9	to	to	ADP
ftr-435	1274	10	either	either	ADV
ftr-435	1274	11	:	:	PUNCT
ftr-435	1274	12	(	(	PUNCT
ftr-435	1274	13	1	1	X
ftr-435	1274	14	)	)	PUNCT
ftr-435	1274	15	cliff	cliff	NOUN
ftr-435	1274	16	vesting	vest	VERB
ftr-435	1274	17	in	in	ADP
ftr-435	1274	18	two	two	NUM
ftr-435	1274	19	years	year	NOUN
ftr-435	1274	20	,	,	PUNCT
ftr-435	1274	21	or	or	CCONJ
ftr-435	1274	22	(	(	PUNCT
ftr-435	1274	23	2	2	X
ftr-435	1274	24	)	)	PUNCT
ftr-435	1274	25	gradual	gradual	ADJ
ftr-435	1274	26	vesting	vesting	NOUN
ftr-435	1274	27	at	at	ADP
ftr-435	1274	28	20	20	NUM
ftr-435	1274	29	percentage	percentage	NOUN
ftr-435	1274	30	point	point	NOUN
ftr-435	1274	31	increments	increment	NOUN
ftr-435	1274	32	from	from	ADP
ftr-435	1274	33	the	the	DET
ftr-435	1274	34	second	second	ADJ
ftr-435	1274	35	to	to	PART
ftr-435	1274	36	sixth	sixth	ADJ
ftr-435	1274	37	year	year	NOUN
ftr-435	1274	38	of	of	ADP
ftr-435	1274	39	employment	employment	NOUN
ftr-435	1274	40	.	.	PUNCT
ftr-435	1275	1	�	�	PROPN
ftr-435	1275	2	beginning	begin	VERB
ftr-435	1275	3	in	in	ADP
ftr-435	1275	4	2006	2006	NUM
ftr-435	1275	5	,	,	PUNCT
ftr-435	1275	6	§	§	PROPN
ftr-435	1275	7	401(k	401(k	PROPN
ftr-435	1275	8	)	)	PUNCT
ftr-435	1275	9	plans	plan	NOUN
ftr-435	1275	10	and	and	CCONJ
ftr-435	1275	11	§	§	PROPN
ftr-435	1275	12	403(b	403(b	PROPN
ftr-435	1275	13	)	)	PUNCT
ftr-435	1275	14	plans	plan	NOUN
ftr-435	1275	15	may	may	AUX
ftr-435	1275	16	incorporate	incorporate	VERB
ftr-435	1275	17	a	a	DET
ftr-435	1275	18	�	�	PROPN
ftr-435	1275	19	qualified	qualified	ADJ
ftr-435	1275	20	roth	roth	PROPN
ftr-435	1275	21	contribution	contribution	PROPN
ftr-435	1275	22	program	program	PROPN
ftr-435	1275	23	�	�	PROPN
ftr-435	1275	24	pursuant	pursuant	ADJ
ftr-435	1275	25	to	to	ADP
ftr-435	1275	26	which	which	PRON
ftr-435	1275	27	participants	participant	NOUN
ftr-435	1275	28	may	may	AUX
ftr-435	1275	29	elect	elect	VERB
ftr-435	1275	30	to	to	PART
ftr-435	1275	31	have	have	VERB
ftr-435	1275	32	all	all	PRON
ftr-435	1275	33	or	or	CCONJ
ftr-435	1275	34	a	a	DET
ftr-435	1275	35	portion	portion	NOUN
ftr-435	1275	36	of	of	ADP
ftr-435	1275	37	their	their	PRON
ftr-435	1275	38	elective	elective	ADJ
ftr-435	1275	39	deferrals	deferral	NOUN
ftr-435	1275	40	to	to	ADP
ftr-435	1275	41	the	the	DET
ftr-435	1275	42	plan	plan	NOUN
ftr-435	1275	43	designated	designate	VERB
ftr-435	1275	44	as	as	ADP
ftr-435	1275	45	after	after	ADP
ftr-435	1275	46	-	-	PUNCT
ftr-435	1275	47	tax	tax	NOUN
ftr-435	1275	48	�	�	PROPN
ftr-435	1275	49	roth	roth	PROPN
ftr-435	1275	50	contributions	contribution	NOUN
ftr-435	1275	51	.	.	PUNCT
ftr-435	1276	1	�	�	PROPN
ftr-435	1276	2	rollovers	rollover	NOUN
ftr-435	1276	3	to	to	ADP
ftr-435	1276	4	individual	individual	ADJ
ftr-435	1276	5	roth	roth	PROPN
ftr-435	1276	6	iras	ira	NOUN
ftr-435	1276	7	will	will	AUX
ftr-435	1276	8	be	be	AUX
ftr-435	1276	9	permitted	permit	VERB
ftr-435	1276	10	.	.	PUNCT
ftr-435	1277	1	(	(	PUNCT
ftr-435	1277	2	1	1	X
ftr-435	1277	3	)	)	PUNCT
ftr-435	1277	4	guidance	guidance	NOUN
ftr-435	1277	5	on	on	ADP
ftr-435	1277	6	§	§	PROPN
ftr-435	1277	7	415	415	NUM
ftr-435	1277	8	changes	change	NOUN
ftr-435	1277	9	.	.	PUNCT
ftr-435	1278	1	rev	rev	PROPN
ftr-435	1278	2	.	.	PROPN
ftr-435	1278	3	rul	rul	PROPN
ftr-435	1278	4	.	.	PUNCT
ftr-435	1279	1	2001	2001	NUM
ftr-435	1279	2	-	-	SYM
ftr-435	1279	3	51	51	NUM
ftr-435	1279	4	,	,	PUNCT
ftr-435	1279	5	2001	2001	NUM
ftr-435	1279	6	-	-	SYM
ftr-435	1279	7	45	45	NUM
ftr-435	1279	8	i.r.b	i.r.b	NOUN
ftr-435	1279	9	.	.	PUNCT
ftr-435	1280	1	427	427	NUM
ftr-435	1280	2	(	(	PUNCT
ftr-435	1280	3	10/17/01	10/17/01	NUM
ftr-435	1280	4	)	)	PUNCT
ftr-435	1280	5	,	,	PUNCT
ftr-435	1280	6	modifying	modify	VERB
ftr-435	1280	7	rev	rev	PROPN
ftr-435	1280	8	.	.	PROPN
ftr-435	1280	9	rul	rul	PROPN
ftr-435	1280	10	98	98	NUM
ftr-435	1280	11	-	-	SYM
ftr-435	1280	12	1	1	NUM
ftr-435	1280	13	.	.	PUNCT
ftr-435	1280	14	provides	provide	VERB
ftr-435	1280	15	guidance	guidance	NOUN
ftr-435	1280	16	in	in	ADP
ftr-435	1280	17	q&a	q&a	PROPN
ftr-435	1280	18	form	form	NOUN
ftr-435	1280	19	relating	relate	VERB
ftr-435	1280	20	to	to	ADP
ftr-435	1280	21	the	the	DET
ftr-435	1280	22	increases	increase	NOUN
ftr-435	1280	23	in	in	ADP
ftr-435	1280	24	the	the	DET
ftr-435	1280	25	limitations	limitation	NOUN
ftr-435	1280	26	of	of	ADP
ftr-435	1280	27	§	§	PROPN
ftr-435	1280	28	415	415	NUM
ftr-435	1280	29	enacted	enact	VERB
ftr-435	1280	30	as	as	ADP
ftr-435	1280	31	part	part	NOUN
ftr-435	1280	32	of	of	ADP
ftr-435	1280	33	the	the	DET
ftr-435	1280	34	2001	2001	NUM
ftr-435	1280	35	act	act	NOUN
ftr-435	1280	36	.	.	PUNCT
ftr-435	1281	1	specifically	specifically	ADV
ftr-435	1281	2	,	,	PUNCT
ftr-435	1281	3	this	this	DET
ftr-435	1281	4	revenue	revenue	NOUN
ftr-435	1281	5	ruling	ruling	NOUN
ftr-435	1281	6	provides	provide	VERB
ftr-435	1281	7	questions	question	NOUN
ftr-435	1281	8	and	and	CCONJ
ftr-435	1281	9	684	684	NUM
ftr-435	1281	10	florida	florida	PROPN
ftr-435	1281	11	tax	tax	NOUN
ftr-435	1281	12	review	review	NOUN
ftr-435	1281	13	[	[	X
ftr-435	1281	14	vol.5	vol.5	ADV
ftr-435	1281	15	:	:	PUNCT
ftr-435	1281	16	si	si	ADJ
ftr-435	1281	17	answers	answer	NOUN
ftr-435	1281	18	on	on	ADP
ftr-435	1281	19	:	:	PUNCT
ftr-435	1281	20	(	(	PUNCT
ftr-435	1281	21	1	1	X
ftr-435	1281	22	)	)	PUNCT
ftr-435	1281	23	benefit	benefit	NOUN
ftr-435	1281	24	increases	increase	NOUN
ftr-435	1281	25	that	that	PRON
ftr-435	1281	26	may	may	AUX
ftr-435	1281	27	be	be	AUX
ftr-435	1281	28	provided	provide	VERB
ftr-435	1281	29	as	as	ADP
ftr-435	1281	30	a	a	DET
ftr-435	1281	31	result	result	NOUN
ftr-435	1281	32	of	of	ADP
ftr-435	1281	33	the	the	DET
ftr-435	1281	34	increased	increase	VERB
ftr-435	1281	35	§	§	NOUN
ftr-435	1281	36	415	415	NUM
ftr-435	1281	37	limitations	limitation	NOUN
ftr-435	1281	38	;	;	PUNCT
ftr-435	1281	39	(	(	PUNCT
ftr-435	1281	40	2	2	X
ftr-435	1281	41	)	)	PUNCT
ftr-435	1281	42	plan	plan	NOUN
ftr-435	1281	43	amendments	amendment	NOUN
ftr-435	1281	44	that	that	PRON
ftr-435	1281	45	may	may	AUX
ftr-435	1281	46	be	be	AUX
ftr-435	1281	47	adopted	adopt	VERB
ftr-435	1281	48	to	to	PART
ftr-435	1281	49	take	take	VERB
ftr-435	1281	50	into	into	ADP
ftr-435	1281	51	account	account	NOUN
ftr-435	1281	52	the	the	DET
ftr-435	1281	53	increased	increase	VERB
ftr-435	1281	54	§	§	NOUN
ftr-435	1281	55	415	415	NUM
ftr-435	1281	56	limitations	limitation	NOUN
ftr-435	1281	57	;	;	PUNCT
ftr-435	1281	58	(	(	PUNCT
ftr-435	1281	59	3	3	X
ftr-435	1281	60	)	)	PUNCT
ftr-435	1281	61	the	the	DET
ftr-435	1281	62	effect	effect	NOUN
ftr-435	1281	63	of	of	ADP
ftr-435	1281	64	the	the	DET
ftr-435	1281	65	increased	increase	VERB
ftr-435	1281	66	§	§	NOUN
ftr-435	1281	67	415	415	NUM
ftr-435	1281	68	limitations	limitation	NOUN
ftr-435	1281	69	on	on	ADP
ftr-435	1281	70	other	other	ADJ
ftr-435	1281	71	qualification	qualification	NOUN
ftr-435	1281	72	requirements	requirement	NOUN
ftr-435	1281	73	;	;	PUNCT
ftr-435	1281	74	and	and	CCONJ
ftr-435	1281	75	(	(	PUNCT
ftr-435	1281	76	4	4	X
ftr-435	1281	77	)	)	PUNCT
ftr-435	1281	78	how	how	SCONJ
ftr-435	1281	79	the	the	DET
ftr-435	1281	80	�	�	PROPN
ftr-435	1281	81	sunset	sunset	NOUN
ftr-435	1281	82	�	�	PROPN
ftr-435	1281	83	provision	provision	NOUN
ftr-435	1281	84	of	of	ADP
ftr-435	1281	85	egtrra	egtrra	NOUN
ftr-435	1281	86	is	be	AUX
ftr-435	1281	87	taken	take	VERB
ftr-435	1281	88	into	into	ADP
ftr-435	1281	89	account	account	NOUN
ftr-435	1281	90	for	for	ADP
ftr-435	1281	91	purposes	purpose	NOUN
ftr-435	1281	92	of	of	ADP
ftr-435	1281	93	§	§	PROPN
ftr-435	1281	94	§	§	NOUN
ftr-435	1281	95	412	412	NUM
ftr-435	1281	96	and	and	CCONJ
ftr-435	1281	97	404	404	NUM
ftr-435	1281	98	.	.	PUNCT
ftr-435	1282	1	(	(	PUNCT
ftr-435	1282	2	2	2	X
ftr-435	1282	3	)	)	PUNCT
ftr-435	1282	4	how	how	SCONJ
ftr-435	1282	5	to	to	PART
ftr-435	1282	6	apply	apply	VERB
ftr-435	1282	7	the	the	DET
ftr-435	1282	8	�	�	PROPN
ftr-435	1282	9	ketchup	ketchup	NOUN
ftr-435	1282	10	�	�	PROPN
ftr-435	1282	11	at	at	ADP
ftr-435	1282	12	the	the	DET
ftr-435	1282	13	2001	2001	NUM
ftr-435	1282	14	act	act	NOUN
ftr-435	1282	15	picnic	picnic	NOUN
ftr-435	1282	16	.	.	PUNCT
ftr-435	1283	1	reg-142499	reg-142499	PROPN
ftr-435	1283	2	-	-	PUNCT
ftr-435	1283	3	01	01	PROPN
ftr-435	1283	4	,	,	PUNCT
ftr-435	1283	5	proposed	propose	VERB
ftr-435	1283	6	regulations	regulation	NOUN
ftr-435	1283	7	on	on	ADP
ftr-435	1283	8	catch	catch	NOUN
ftr-435	1283	9	-	-	PUNCT
ftr-435	1283	10	up	up	ADP
ftr-435	1283	11	contributions	contribution	NOUN
ftr-435	1283	12	,	,	PUNCT
ftr-435	1283	13	66	66	NUM
ftr-435	1283	14	f.r	f.r	NOUN
ftr-435	1283	15	.	.	PROPN
ftr-435	1283	16	53555	53555	NUM
ftr-435	1283	17	(	(	PUNCT
ftr-435	1283	18	10/23/01	10/23/01	PROPN
ftr-435	1283	19	)	)	PUNCT
ftr-435	1283	20	.	.	PUNCT
ftr-435	1284	1	these	these	DET
ftr-435	1284	2	proposed	propose	VERB
ftr-435	1284	3	regulations	regulation	NOUN
ftr-435	1284	4	would	would	AUX
ftr-435	1284	5	implement	implement	VERB
ftr-435	1284	6	new	new	ADJ
ftr-435	1284	7	§	§	PROPN
ftr-435	1284	8	414(v	414(v	PROPN
ftr-435	1284	9	)	)	PUNCT
ftr-435	1284	10	by	by	ADP
ftr-435	1284	11	providing	provide	VERB
ftr-435	1284	12	that	that	SCONJ
ftr-435	1284	13	an	an	DET
ftr-435	1284	14	employer	employer	NOUN
ftr-435	1284	15	plan	plan	NOUN
ftr-435	1284	16	is	be	AUX
ftr-435	1284	17	not	not	PART
ftr-435	1284	18	treated	treat	VERB
ftr-435	1284	19	as	as	ADP
ftr-435	1284	20	violating	violate	VERB
ftr-435	1284	21	any	any	DET
ftr-435	1284	22	provision	provision	NOUN
ftr-435	1284	23	of	of	ADP
ftr-435	1284	24	the	the	DET
ftr-435	1284	25	code	code	NOUN
ftr-435	1284	26	solely	solely	ADV
ftr-435	1284	27	because	because	SCONJ
ftr-435	1284	28	the	the	DET
ftr-435	1284	29	plan	plan	NOUN
ftr-435	1284	30	permits	permit	VERB
ftr-435	1284	31	individuals	individual	NOUN
ftr-435	1284	32	age	age	NOUN
ftr-435	1284	33	50	50	NUM
ftr-435	1284	34	or	or	CCONJ
ftr-435	1284	35	older	old	ADJ
ftr-435	1284	36	to	to	PART
ftr-435	1284	37	make	make	VERB
ftr-435	1284	38	catch	catch	VERB
ftr-435	1284	39	-	-	PUNCT
ftr-435	1284	40	up	up	ADP
ftr-435	1284	41	contributions	contribution	NOUN
ftr-435	1284	42	.	.	PUNCT
ftr-435	1285	1	catch	catch	NOUN
ftr-435	1285	2	-	-	PUNCT
ftr-435	1285	3	up	up	ADP
ftr-435	1285	4	contributions	contribution	NOUN
ftr-435	1285	5	generally	generally	ADV
ftr-435	1285	6	are	be	AUX
ftr-435	1285	7	elective	elective	ADJ
ftr-435	1285	8	deferrals	deferral	NOUN
ftr-435	1285	9	made	make	VERB
ftr-435	1285	10	by	by	ADP
ftr-435	1285	11	a	a	DET
ftr-435	1285	12	catch	catch	NOUN
ftr-435	1285	13	-	-	PUNCT
ftr-435	1285	14	up	up	ADP
ftr-435	1285	15	eligible	eligible	ADJ
ftr-435	1285	16	participant	participant	NOUN
ftr-435	1285	17	that	that	PRON
ftr-435	1285	18	exceed	exceed	VERB
ftr-435	1285	19	an	an	DET
ftr-435	1285	20	otherwise	otherwise	ADV
ftr-435	1285	21	applicable	applicable	ADJ
ftr-435	1285	22	limit	limit	NOUN
ftr-435	1285	23	and	and	CCONJ
ftr-435	1285	24	that	that	PRON
ftr-435	1285	25	are	be	AUX
ftr-435	1285	26	treated	treat	VERB
ftr-435	1285	27	as	as	ADP
ftr-435	1285	28	catch	catch	NOUN
ftr-435	1285	29	-	-	PUNCT
ftr-435	1285	30	up	up	ADP
ftr-435	1285	31	contributions	contribution	NOUN
ftr-435	1285	32	under	under	ADP
ftr-435	1285	33	the	the	DET
ftr-435	1285	34	plan	plan	NOUN
ftr-435	1285	35	,	,	PUNCT
ftr-435	1285	36	but	but	CCONJ
ftr-435	1285	37	only	only	ADV
ftr-435	1285	38	to	to	ADP
ftr-435	1285	39	the	the	DET
ftr-435	1285	40	extent	extent	NOUN
ftr-435	1285	41	they	they	PRON
ftr-435	1285	42	do	do	AUX
ftr-435	1285	43	not	not	PART
ftr-435	1285	44	exceed	exceed	VERB
ftr-435	1285	45	the	the	DET
ftr-435	1285	46	maximum	maximum	ADJ
ftr-435	1285	47	amount	amount	NOUN
ftr-435	1285	48	of	of	ADP
ftr-435	1285	49	catch	catch	NOUN
ftr-435	1285	50	-	-	PUNCT
ftr-435	1285	51	up	up	ADP
ftr-435	1285	52	contributions	contribution	NOUN
ftr-435	1285	53	permitted	permit	VERB
ftr-435	1285	54	for	for	ADP
ftr-435	1285	55	the	the	DET
ftr-435	1285	56	taxable	taxable	ADJ
ftr-435	1285	57	year	year	NOUN
ftr-435	1285	58	.	.	PUNCT
ftr-435	1286	1	see	see	VERB
ftr-435	1286	2	also	also	ADV
ftr-435	1286	3	,	,	PUNCT
ftr-435	1286	4	announcement	announcement	NOUN
ftr-435	1286	5	2001	2001	NUM
ftr-435	1286	6	-	-	SYM
ftr-435	1286	7	93	93	NUM
ftr-435	1286	8	,	,	PUNCT
ftr-435	1286	9	2001	2001	NUM
ftr-435	1286	10	-	-	SYM
ftr-435	1286	11	44	44	NUM
ftr-435	1286	12	i.r.b	i.r.b	NOUN
ftr-435	1286	13	.	.	PUNCT
ftr-435	1287	1	416	416	NUM
ftr-435	1287	2	,	,	PUNCT
ftr-435	1287	3	for	for	ADP
ftr-435	1287	4	information	information	NOUN
ftr-435	1287	5	on	on	ADP
ftr-435	1287	6	how	how	SCONJ
ftr-435	1287	7	to	to	PART
ftr-435	1287	8	report	report	VERB
ftr-435	1287	9	participants	participant	NOUN
ftr-435	1287	10	�	�	PROPN
ftr-435	1287	11	elective	elective	ADJ
ftr-435	1287	12	pension	pension	NOUN
ftr-435	1287	13	deferrals	deferral	NOUN
ftr-435	1287	14	on	on	ADP
ftr-435	1287	15	form	form	NOUN
ftr-435	1287	16	w-2	w-2	NOUN
ftr-435	1287	17	,	,	PUNCT
ftr-435	1287	18	box	box	NOUN
ftr-435	1287	19	12	12	NUM
ftr-435	1287	20	,	,	PUNCT
ftr-435	1287	21	and	and	CCONJ
ftr-435	1287	22	in	in	ADP
ftr-435	1287	23	the	the	DET
ftr-435	1287	24	totals	total	NOUN
ftr-435	1287	25	reported	report	VERB
ftr-435	1287	26	for	for	ADP
ftr-435	1287	27	codes	code	NOUN
ftr-435	1287	28	d	d	PROPN
ftr-435	1287	29	through	through	ADP
ftr-435	1287	30	h	h	NOUN
ftr-435	1287	31	and	and	CCONJ
ftr-435	1287	32	s.	s.	PROPN
ftr-435	1287	33	b.	b.	PROPN
ftr-435	1287	34	small	small	PROPN
ftr-435	1287	35	employer	employer	NOUN
ftr-435	1287	36	tax	tax	NOUN
ftr-435	1287	37	credit	credit	NOUN
ftr-435	1287	38	for	for	ADP
ftr-435	1287	39	plan	plan	NOUN
ftr-435	1287	40	start	start	VERB
ftr-435	1287	41	-	-	PUNCT
ftr-435	1287	42	up	up	ADP
ftr-435	1287	43	costs	cost	NOUN
ftr-435	1287	44	.	.	PUNCT
ftr-435	1288	1	new	new	ADJ
ftr-435	1288	2	§	§	PROPN
ftr-435	1288	3	45e	45e	NOUN
ftr-435	1288	4	provides	provide	VERB
ftr-435	1288	5	a	a	DET
ftr-435	1288	6	nonrefundable	nonrefundable	ADJ
ftr-435	1288	7	credit	credit	NOUN
ftr-435	1288	8	(	(	PUNCT
ftr-435	1288	9	for	for	ADP
ftr-435	1288	10	tax	tax	NOUN
ftr-435	1288	11	years	year	NOUN
ftr-435	1288	12	beginning	begin	VERB
ftr-435	1288	13	after	after	ADP
ftr-435	1288	14	2001	2001	NUM
ftr-435	1288	15	)	)	PUNCT
ftr-435	1288	16	equal	equal	ADJ
ftr-435	1288	17	to	to	ADP
ftr-435	1288	18	50	50	NUM
ftr-435	1288	19	percent	percent	NOUN
ftr-435	1288	20	of	of	ADP
ftr-435	1288	21	the	the	DET
ftr-435	1288	22	first	first	ADJ
ftr-435	1288	23	$	$	SYM
ftr-435	1288	24	1,000	1,000	NUM
ftr-435	1288	25	of	of	ADP
ftr-435	1288	26	administrative	administrative	ADJ
ftr-435	1288	27	and	and	CCONJ
ftr-435	1288	28	retirementeducation	retirementeducation	NOUN
ftr-435	1288	29	start	start	VERB
ftr-435	1288	30	-	-	PUNCT
ftr-435	1288	31	up	up	ADP
ftr-435	1288	32	costs	cost	NOUN
ftr-435	1288	33	[	[	PUNCT
ftr-435	1288	34	paid	pay	VERB
ftr-435	1288	35	or	or	CCONJ
ftr-435	1288	36	incurred	incur	VERB
ftr-435	1288	37	in	in	ADP
ftr-435	1288	38	tax	tax	NOUN
ftr-435	1288	39	years	year	NOUN
ftr-435	1288	40	beginning	begin	VERB
ftr-435	1288	41	after	after	ADP
ftr-435	1288	42	december	december	PROPN
ftr-435	1288	43	31	31	NUM
ftr-435	1288	44	,	,	PUNCT
ftr-435	1288	45	2001	2001	NUM
ftr-435	1288	46	]	]	PUNCT
ftr-435	1288	47	for	for	ADP
ftr-435	1288	48	any	any	DET
ftr-435	1288	49	small	small	ADJ
ftr-435	1288	50	business	business	NOUN
ftr-435	1288	51	that	that	PRON
ftr-435	1288	52	adopts	adopt	VERB
ftr-435	1288	53	a	a	DET
ftr-435	1288	54	new	new	ADJ
ftr-435	1288	55	qualified	qualified	ADJ
ftr-435	1288	56	defined	define	VERB
ftr-435	1288	57	benefit	benefit	NOUN
ftr-435	1288	58	or	or	CCONJ
ftr-435	1288	59	defined	define	VERB
ftr-435	1288	60	contribution	contribution	NOUN
ftr-435	1288	61	pension	pension	NOUN
ftr-435	1288	62	plan	plan	NOUN
ftr-435	1288	63	.	.	PUNCT
ftr-435	1289	1	the	the	DET
ftr-435	1289	2	credit	credit	NOUN
ftr-435	1289	3	is	be	AUX
ftr-435	1289	4	available	available	ADJ
ftr-435	1289	5	only	only	ADV
ftr-435	1289	6	with	with	ADP
ftr-435	1289	7	respect	respect	NOUN
ftr-435	1289	8	to	to	ADP
ftr-435	1289	9	the	the	DET
ftr-435	1289	10	first	first	ADJ
ftr-435	1289	11	three	three	NUM
ftr-435	1289	12	years	year	NOUN
ftr-435	1289	13	of	of	ADP
ftr-435	1289	14	the	the	DET
ftr-435	1289	15	plan	plan	NOUN
ftr-435	1289	16	�	�	PROPN
ftr-435	1289	17	s	s	PART
ftr-435	1289	18	existence	existence	NOUN
ftr-435	1289	19	.	.	PUNCT
ftr-435	1290	1	the	the	DET
ftr-435	1290	2	employer	employer	NOUN
ftr-435	1290	3	may	may	AUX
ftr-435	1290	4	elect	elect	VERB
ftr-435	1290	5	to	to	PART
ftr-435	1290	6	claim	claim	VERB
ftr-435	1290	7	the	the	DET
ftr-435	1290	8	credit	credit	NOUN
ftr-435	1290	9	in	in	ADP
ftr-435	1290	10	the	the	DET
ftr-435	1290	11	year	year	NOUN
ftr-435	1290	12	preceding	precede	VERB
ftr-435	1290	13	the	the	DET
ftr-435	1290	14	first	first	ADJ
ftr-435	1290	15	plan	plan	NOUN
ftr-435	1290	16	year	year	NOUN
ftr-435	1290	17	(	(	PUNCT
ftr-435	1290	18	but	but	CCONJ
ftr-435	1290	19	not	not	PART
ftr-435	1290	20	before	before	ADP
ftr-435	1290	21	2002	2002	NUM
ftr-435	1290	22	)	)	PUNCT
ftr-435	1290	23	and	and	CCONJ
ftr-435	1290	24	may	may	AUX
ftr-435	1290	25	elect	elect	VERB
ftr-435	1290	26	not	not	PART
ftr-435	1290	27	to	to	PART
ftr-435	1290	28	claim	claim	VERB
ftr-435	1290	29	the	the	DET
ftr-435	1290	30	credit	credit	NOUN
ftr-435	1290	31	for	for	ADP
ftr-435	1290	32	a	a	DET
ftr-435	1290	33	given	give	VERB
ftr-435	1290	34	tax	tax	NOUN
ftr-435	1290	35	year	year	NOUN
ftr-435	1290	36	.	.	PUNCT
ftr-435	1291	1	only	only	ADV
ftr-435	1291	2	employers	employer	NOUN
ftr-435	1291	3	that	that	PRON
ftr-435	1291	4	did	do	AUX
ftr-435	1291	5	not	not	PART
ftr-435	1291	6	have	have	VERB
ftr-435	1291	7	more	more	ADJ
ftr-435	1291	8	than	than	ADP
ftr-435	1291	9	100	100	NUM
ftr-435	1291	10	employees	employee	NOUN
ftr-435	1291	11	whose	whose	DET
ftr-435	1291	12	compensation	compensation	NOUN
ftr-435	1291	13	exceeded	exceed	VERB
ftr-435	1291	14	$	$	SYM
ftr-435	1291	15	5,000	5,000	NUM
ftr-435	1291	16	in	in	ADP
ftr-435	1291	17	the	the	DET
ftr-435	1291	18	preceding	precede	VERB
ftr-435	1291	19	year	year	NOUN
ftr-435	1291	20	qualify	qualify	VERB
ftr-435	1291	21	.	.	PUNCT
ftr-435	1292	1	an	an	DET
ftr-435	1292	2	employer	employer	NOUN
ftr-435	1292	3	is	be	AUX
ftr-435	1292	4	not	not	PART
ftr-435	1292	5	eligible	eligible	ADJ
ftr-435	1292	6	if	if	SCONJ
ftr-435	1292	7	,	,	PUNCT
ftr-435	1292	8	during	during	ADP
ftr-435	1292	9	the	the	DET
ftr-435	1292	10	3	3	NUM
ftr-435	1292	11	-	-	PUNCT
ftr-435	1292	12	year	year	NOUN
ftr-435	1292	13	period	period	NOUN
ftr-435	1292	14	before	before	ADP
ftr-435	1292	15	the	the	DET
ftr-435	1292	16	first	first	ADJ
ftr-435	1292	17	year	year	NOUN
ftr-435	1292	18	for	for	ADP
ftr-435	1292	19	which	which	PRON
ftr-435	1292	20	a	a	DET
ftr-435	1292	21	credit	credit	NOUN
ftr-435	1292	22	is	be	AUX
ftr-435	1292	23	allowable	allowable	ADJ
ftr-435	1292	24	,	,	PUNCT
ftr-435	1292	25	the	the	DET
ftr-435	1292	26	employer	employer	NOUN
ftr-435	1292	27	established	establish	VERB
ftr-435	1292	28	or	or	CCONJ
ftr-435	1292	29	maintained	maintain	VERB
ftr-435	1292	30	a	a	DET
ftr-435	1292	31	qualified	qualified	ADJ
ftr-435	1292	32	plan	plan	NOUN
ftr-435	1292	33	.	.	PUNCT
ftr-435	1293	1	controlled	control	VERB
ftr-435	1293	2	group	group	NOUN
ftr-435	1293	3	aggregation	aggregation	NOUN
ftr-435	1293	4	rules	rule	NOUN
ftr-435	1293	5	apply	apply	VERB
ftr-435	1293	6	for	for	ADP
ftr-435	1293	7	these	these	DET
ftr-435	1293	8	purposes	purpose	NOUN
ftr-435	1293	9	.	.	PUNCT
ftr-435	1294	1	the	the	DET
ftr-435	1294	2	plan	plan	NOUN
ftr-435	1294	3	must	must	AUX
ftr-435	1294	4	cover	cover	VERB
ftr-435	1294	5	at	at	ADV
ftr-435	1294	6	least	least	ADV
ftr-435	1294	7	one	one	NUM
ftr-435	1294	8	nonhighly	nonhighly	ADV
ftr-435	1294	9	compensated	compensate	VERB
ftr-435	1294	10	employee	employee	NOUN
ftr-435	1294	11	in	in	ADP
ftr-435	1294	12	order	order	NOUN
ftr-435	1294	13	to	to	PART
ftr-435	1294	14	qualify	qualify	VERB
ftr-435	1294	15	.	.	PUNCT
ftr-435	1295	1	thus	thus	ADV
ftr-435	1295	2	,	,	PUNCT
ftr-435	1295	3	the	the	DET
ftr-435	1295	4	credit	credit	NOUN
ftr-435	1295	5	is	be	AUX
ftr-435	1295	6	not	not	PART
ftr-435	1295	7	available	available	ADJ
ftr-435	1295	8	to	to	ADP
ftr-435	1295	9	a	a	DET
ftr-435	1295	10	sole	sole	ADJ
ftr-435	1295	11	proprietor	proprietor	NOUN
ftr-435	1295	12	with	with	ADP
ftr-435	1295	13	no	no	DET
ftr-435	1295	14	employees	employee	NOUN
ftr-435	1295	15	,	,	PUNCT
ftr-435	1295	16	or	or	CCONJ
ftr-435	1295	17	the	the	DET
ftr-435	1295	18	owner	owner	NOUN
ftr-435	1295	19	of	of	ADP
ftr-435	1295	20	single	single	ADJ
ftr-435	1295	21	member	member	NOUN
ftr-435	1295	22	llc	llc	PROPN
ftr-435	1295	23	that	that	PRON
ftr-435	1295	24	employs	employ	VERB
ftr-435	1295	25	only	only	ADV
ftr-435	1295	26	the	the	DET
ftr-435	1295	27	owner	owner	NOUN
ftr-435	1295	28	.	.	PUNCT
ftr-435	1296	1	the	the	DET
ftr-435	1296	2	credit	credit	NOUN
ftr-435	1296	3	is	be	AUX
ftr-435	1296	4	part	part	NOUN
ftr-435	1296	5	of	of	ADP
ftr-435	1296	6	the	the	DET
ftr-435	1296	7	general	general	ADJ
ftr-435	1296	8	business	business	NOUN
ftr-435	1296	9	credit	credit	NOUN
ftr-435	1296	10	.	.	PUNCT
ftr-435	1297	1	if	if	SCONJ
ftr-435	1297	2	the	the	DET
ftr-435	1297	3	credit	credit	NOUN
ftr-435	1297	4	is	be	AUX
ftr-435	1297	5	claimed	claim	VERB
ftr-435	1297	6	,	,	PUNCT
ftr-435	1297	7	the	the	DET
ftr-435	1297	8	onehalf	onehalf	NOUN
ftr-435	1297	9	of	of	ADP
ftr-435	1297	10	the	the	DET
ftr-435	1297	11	expenses	expense	NOUN
ftr-435	1297	12	with	with	ADP
ftr-435	1297	13	respect	respect	NOUN
ftr-435	1297	14	to	to	ADP
ftr-435	1297	15	which	which	PRON
ftr-435	1297	16	the	the	DET
ftr-435	1297	17	credit	credit	NOUN
ftr-435	1297	18	is	be	AUX
ftr-435	1297	19	allowed	allow	VERB
ftr-435	1297	20	are	be	AUX
ftr-435	1297	21	automatically	automatically	ADV
ftr-435	1297	22	nondeductible	nondeductible	ADJ
ftr-435	1297	23	;	;	PUNCT
ftr-435	1297	24	the	the	DET
ftr-435	1297	25	remaining	remain	VERB
ftr-435	1297	26	one	one	NUM
ftr-435	1297	27	-	-	PUNCT
ftr-435	1297	28	half	half	NOUN
ftr-435	1297	29	of	of	ADP
ftr-435	1297	30	the	the	DET
ftr-435	1297	31	qualifying	qualifying	NOUN
ftr-435	1297	32	expenses	expense	NOUN
ftr-435	1297	33	are	be	AUX
ftr-435	1297	34	deductible	deductible	ADJ
ftr-435	1297	35	to	to	ADP
ftr-435	1297	36	the	the	DET
ftr-435	1297	37	extent	extent	NOUN
ftr-435	1297	38	otherwise	otherwise	ADV
ftr-435	1297	39	allowable	allowable	ADJ
ftr-435	1297	40	.	.	PUNCT
ftr-435	1298	1	thus	thus	ADV
ftr-435	1298	2	,	,	PUNCT
ftr-435	1298	3	if	if	SCONJ
ftr-435	1298	4	an	an	DET
ftr-435	1298	5	eligible	eligible	ADJ
ftr-435	1298	6	employer	employer	NOUN
ftr-435	1298	7	has	have	VERB
ftr-435	1298	8	$	$	SYM
ftr-435	1298	9	5,000	5,000	NUM
ftr-435	1298	10	in	in	ADP
ftr-435	1298	11	qualified	qualified	ADJ
ftr-435	1298	12	startup	startup	NOUN
ftr-435	1298	13	costs	cost	NOUN
ftr-435	1298	14	,	,	PUNCT
ftr-435	1298	15	50	50	NUM
ftr-435	1298	16	percent	percent	NOUN
ftr-435	1298	17	of	of	ADP
ftr-435	1298	18	the	the	DET
ftr-435	1298	19	first	first	ADJ
ftr-435	1298	20	$	$	SYM
ftr-435	1298	21	1,000	1,000	NUM
ftr-435	1298	22	give	give	VERB
ftr-435	1298	23	rise	rise	NOUN
ftr-435	1298	24	to	to	ADP
ftr-435	1298	25	2002	2002	NUM
ftr-435	1298	26	]	]	PUNCT
ftr-435	1298	27	recent	recent	ADJ
ftr-435	1298	28	developments	development	NOUN
ftr-435	1298	29	in	in	ADP
ftr-435	1298	30	federal	federal	ADJ
ftr-435	1298	31	income	income	NOUN
ftr-435	1298	32	taxation	taxation	NOUN
ftr-435	1298	33	685	685	NUM
ftr-435	1298	34	a	a	DET
ftr-435	1298	35	$	$	SYM
ftr-435	1298	36	500	500	NUM
ftr-435	1298	37	credit	credit	NOUN
ftr-435	1298	38	,	,	PUNCT
ftr-435	1298	39	making	make	VERB
ftr-435	1298	40	$	$	SYM
ftr-435	1298	41	500	500	NUM
ftr-435	1298	42	of	of	ADP
ftr-435	1298	43	the	the	DET
ftr-435	1298	44	$	$	SYM
ftr-435	1298	45	5,000	5,000	NUM
ftr-435	1298	46	in	in	ADP
ftr-435	1298	47	qualified	qualified	ADJ
ftr-435	1298	48	costs	cost	NOUN
ftr-435	1298	49	nondeductible	nondeductible	ADJ
ftr-435	1298	50	.	.	PUNCT
ftr-435	1299	1	but	but	CCONJ
ftr-435	1299	2	the	the	DET
ftr-435	1299	3	remaining	remain	VERB
ftr-435	1299	4	$	$	SYM
ftr-435	1299	5	4,500	4,500	NUM
ftr-435	1299	6	of	of	ADP
ftr-435	1299	7	such	such	ADJ
ftr-435	1299	8	costs	cost	NOUN
ftr-435	1299	9	may	may	AUX
ftr-435	1299	10	be	be	AUX
ftr-435	1299	11	deducted	deduct	VERB
ftr-435	1299	12	.	.	PUNCT
ftr-435	1300	1	6	6	X
ftr-435	1300	2	.	.	X
ftr-435	1300	3	qualified	qualified	ADJ
ftr-435	1300	4	retirement	retirement	NOUN
ftr-435	1300	5	planning	planning	NOUN
ftr-435	1300	6	services	service	NOUN
ftr-435	1300	7	will	will	AUX
ftr-435	1300	8	become	become	VERB
ftr-435	1300	9	an	an	DET
ftr-435	1300	10	excludable	excludable	ADJ
ftr-435	1300	11	fringe	fringe	NOUN
ftr-435	1300	12	benefit	benefit	NOUN
ftr-435	1300	13	in	in	ADP
ftr-435	1300	14	2002	2002	NUM
ftr-435	1300	15	.	.	PUNCT
ftr-435	1301	1	section	section	NOUN
ftr-435	1301	2	132(a)(7	132(a)(7	NUM
ftr-435	1301	3	)	)	PUNCT
ftr-435	1301	4	,	,	PUNCT
ftr-435	1301	5	added	add	VERB
ftr-435	1301	6	by	by	ADP
ftr-435	1301	7	the	the	DET
ftr-435	1301	8	2001	2001	NUM
ftr-435	1301	9	act	act	NOUN
ftr-435	1301	10	,	,	PUNCT
ftr-435	1301	11	excludes	exclude	VERB
ftr-435	1301	12	�	�	PROPN
ftr-435	1301	13	qualified	qualified	ADJ
ftr-435	1301	14	retirement	retirement	NOUN
ftr-435	1301	15	planning	planning	NOUN
ftr-435	1301	16	services	service	NOUN
ftr-435	1301	17	�	�	PROPN
ftr-435	1301	18	beginning	begin	VERB
ftr-435	1301	19	in	in	ADP
ftr-435	1301	20	2002	2002	NUM
ftr-435	1301	21	.	.	PUNCT
ftr-435	1302	1	qualified	qualified	ADJ
ftr-435	1302	2	retirement	retirement	NOUN
ftr-435	1302	3	planning	planning	NOUN
ftr-435	1302	4	services	service	NOUN
ftr-435	1302	5	are	be	AUX
ftr-435	1302	6	defined	define	VERB
ftr-435	1302	7	in	in	ADP
ftr-435	1302	8	§	§	PROPN
ftr-435	1302	9	132(m	132(m	NUM
ftr-435	1302	10	)	)	PUNCT
ftr-435	1302	11	as	as	ADP
ftr-435	1302	12	retirement	retirement	NOUN
ftr-435	1302	13	planning	planning	NOUN
ftr-435	1302	14	advice	advice	NOUN
ftr-435	1302	15	or	or	CCONJ
ftr-435	1302	16	information	information	NOUN
ftr-435	1302	17	provided	provide	VERB
ftr-435	1302	18	to	to	ADP
ftr-435	1302	19	an	an	DET
ftr-435	1302	20	employee	employee	NOUN
ftr-435	1302	21	and	and	CCONJ
ftr-435	1302	22	his	his	PRON
ftr-435	1302	23	spouse	spouse	NOUN
ftr-435	1302	24	by	by	ADP
ftr-435	1302	25	an	an	DET
ftr-435	1302	26	employer	employer	NOUN
ftr-435	1302	27	maintaining	maintain	VERB
ftr-435	1302	28	a	a	DET
ftr-435	1302	29	qualified	qualified	ADJ
ftr-435	1302	30	pension	pension	NOUN
ftr-435	1302	31	plan	plan	NOUN
ftr-435	1302	32	.	.	PUNCT
ftr-435	1303	1	interestingly	interestingly	ADV
ftr-435	1303	2	,	,	PUNCT
ftr-435	1303	3	nothing	nothing	PRON
ftr-435	1303	4	on	on	ADP
ftr-435	1303	5	the	the	DET
ftr-435	1303	6	face	face	NOUN
ftr-435	1303	7	of	of	ADP
ftr-435	1303	8	the	the	DET
ftr-435	1303	9	statute	statute	NOUN
ftr-435	1303	10	limits	limit	VERB
ftr-435	1303	11	the	the	DET
ftr-435	1303	12	advice	advice	NOUN
ftr-435	1303	13	to	to	ADP
ftr-435	1303	14	matters	matter	NOUN
ftr-435	1303	15	related	relate	VERB
ftr-435	1303	16	to	to	ADP
ftr-435	1303	17	the	the	DET
ftr-435	1303	18	qualified	qualified	ADJ
ftr-435	1303	19	pension	pension	NOUN
ftr-435	1303	20	plan	plan	NOUN
ftr-435	1303	21	on	on	ADP
ftr-435	1303	22	which	which	PRON
ftr-435	1303	23	eligibility	eligibility	NOUN
ftr-435	1303	24	is	be	AUX
ftr-435	1303	25	based	base	VERB
ftr-435	1303	26	,	,	PUNCT
ftr-435	1303	27	and	and	CCONJ
ftr-435	1303	28	the	the	DET
ftr-435	1303	29	legislative	legislative	ADJ
ftr-435	1303	30	history	history	NOUN
ftr-435	1303	31	clearly	clearly	ADV
ftr-435	1303	32	states	state	VERB
ftr-435	1303	33	that	that	SCONJ
ftr-435	1303	34	the	the	DET
ftr-435	1303	35	information	information	NOUN
ftr-435	1303	36	and	and	CCONJ
ftr-435	1303	37	advice	advice	NOUN
ftr-435	1303	38	is	be	AUX
ftr-435	1303	39	not	not	PART
ftr-435	1303	40	so	so	ADV
ftr-435	1303	41	limited	limited	ADJ
ftr-435	1303	42	.	.	PUNCT
ftr-435	1304	1	it	it	PRON
ftr-435	1304	2	may	may	AUX
ftr-435	1304	3	extend	extend	VERB
ftr-435	1304	4	to	to	ADP
ftr-435	1304	5	retirement	retirement	NOUN
ftr-435	1304	6	income	income	NOUN
ftr-435	1304	7	planning	planning	NOUN
ftr-435	1304	8	generally	generally	ADV
ftr-435	1304	9	and	and	CCONJ
ftr-435	1304	10	how	how	SCONJ
ftr-435	1304	11	the	the	DET
ftr-435	1304	12	employer	employer	NOUN
ftr-435	1304	13	�	�	NOUN
ftr-435	1304	14	s	s	PART
ftr-435	1304	15	plan	plan	NOUN
ftr-435	1304	16	fits	fit	VERB
ftr-435	1304	17	into	into	ADP
ftr-435	1304	18	the	the	DET
ftr-435	1304	19	employee	employee	NOUN
ftr-435	1304	20	�	�	NOUN
ftr-435	1304	21	s	s	PART
ftr-435	1304	22	overall	overall	ADJ
ftr-435	1304	23	retirement	retirement	NOUN
ftr-435	1304	24	income	income	NOUN
ftr-435	1304	25	planning	planning	NOUN
ftr-435	1304	26	.	.	PUNCT
ftr-435	1305	1	the	the	DET
ftr-435	1305	2	exclusion	exclusion	NOUN
ftr-435	1305	3	does	do	AUX
ftr-435	1305	4	not	not	PART
ftr-435	1305	5	,	,	PUNCT
ftr-435	1305	6	however	however	ADV
ftr-435	1305	7	,	,	PUNCT
ftr-435	1305	8	extend	extend	VERB
ftr-435	1305	9	to	to	ADP
ftr-435	1305	10	tax	tax	NOUN
ftr-435	1305	11	preparation	preparation	NOUN
ftr-435	1305	12	,	,	PUNCT
ftr-435	1305	13	accounting	accounting	NOUN
ftr-435	1305	14	,	,	PUNCT
ftr-435	1305	15	legal	legal	ADJ
ftr-435	1305	16	and	and	CCONJ
ftr-435	1305	17	brokerage	brokerage	NOUN
ftr-435	1305	18	services	service	NOUN
ftr-435	1305	19	related	relate	VERB
ftr-435	1305	20	to	to	ADP
ftr-435	1305	21	retirement	retirement	NOUN
ftr-435	1305	22	planning	planning	NOUN
ftr-435	1305	23	.	.	PUNCT
ftr-435	1306	1	the	the	DET
ftr-435	1306	2	exclusion	exclusion	NOUN
ftr-435	1306	3	is	be	AUX
ftr-435	1306	4	subject	subject	ADJ
ftr-435	1306	5	to	to	ADP
ftr-435	1306	6	a	a	DET
ftr-435	1306	7	nondiscrimination	nondiscrimination	NOUN
ftr-435	1306	8	rule	rule	NOUN
ftr-435	1306	9	that	that	PRON
ftr-435	1306	10	makes	make	VERB
ftr-435	1306	11	it	it	PRON
ftr-435	1306	12	available	available	ADJ
ftr-435	1306	13	to	to	ADP
ftr-435	1306	14	highly	highly	ADV
ftr-435	1306	15	compensated	compensate	VERB
ftr-435	1306	16	employees	employee	NOUN
ftr-435	1306	17	�	�	VERB
ftr-435	1306	18	only	only	ADV
ftr-435	1306	19	if	if	SCONJ
ftr-435	1306	20	such	such	ADJ
ftr-435	1306	21	services	service	NOUN
ftr-435	1306	22	are	be	AUX
ftr-435	1306	23	available	available	ADJ
ftr-435	1306	24	on	on	ADP
ftr-435	1306	25	substantially	substantially	ADV
ftr-435	1306	26	the	the	DET
ftr-435	1306	27	same	same	ADJ
ftr-435	1306	28	terms	term	NOUN
ftr-435	1306	29	to	to	ADP
ftr-435	1306	30	each	each	DET
ftr-435	1306	31	member	member	NOUN
ftr-435	1306	32	of	of	ADP
ftr-435	1306	33	the	the	DET
ftr-435	1306	34	group	group	NOUN
ftr-435	1306	35	of	of	ADP
ftr-435	1306	36	employees	employee	NOUN
ftr-435	1306	37	normally	normally	ADV
ftr-435	1306	38	provided	provide	VERB
ftr-435	1306	39	education	education	NOUN
ftr-435	1306	40	and	and	CCONJ
ftr-435	1306	41	information	information	NOUN
ftr-435	1306	42	regarding	regard	VERB
ftr-435	1306	43	the	the	DET
ftr-435	1306	44	employer	employer	NOUN
ftr-435	1306	45	�	�	PROPN
ftr-435	1306	46	s	s	PART
ftr-435	1306	47	qualified	qualified	ADJ
ftr-435	1306	48	employer	employer	NOUN
ftr-435	1306	49	plan	plan	NOUN
ftr-435	1306	50	.	.	PUNCT
ftr-435	1307	1	�	�	PROPN
ftr-435	1308	1	the	the	DET
ftr-435	1308	2	legislative	legislative	ADJ
ftr-435	1308	3	history	history	NOUN
ftr-435	1308	4	indicates	indicate	VERB
ftr-435	1308	5	that	that	SCONJ
ftr-435	1308	6	under	under	ADP
ftr-435	1308	7	this	this	DET
ftr-435	1308	8	standard	standard	NOUN
ftr-435	1308	9	the	the	DET
ftr-435	1308	10	irs	irs	PROPN
ftr-435	1308	11	should	should	AUX
ftr-435	1308	12	permit	permit	VERB
ftr-435	1308	13	employers	employer	NOUN
ftr-435	1308	14	to	to	PART
ftr-435	1308	15	limit	limit	VERB
ftr-435	1308	16	certain	certain	ADJ
ftr-435	1308	17	types	type	NOUN
ftr-435	1308	18	of	of	ADP
ftr-435	1308	19	advice	advice	NOUN
ftr-435	1308	20	to	to	ADP
ftr-435	1308	21	individuals	individual	NOUN
ftr-435	1308	22	nearing	near	VERB
ftr-435	1308	23	retirement	retirement	NOUN
ftr-435	1308	24	.	.	PUNCT
ftr-435	1309	1	7	7	X
ftr-435	1309	2	.	.	X
ftr-435	1309	3	effective	effective	ADJ
ftr-435	1309	4	date	date	NOUN
ftr-435	1309	5	guidance	guidance	NOUN
ftr-435	1309	6	.	.	PUNCT
ftr-435	1310	1	notice	notice	VERB
ftr-435	1310	2	2001	2001	NUM
ftr-435	1310	3	-	-	SYM
ftr-435	1310	4	56	56	NUM
ftr-435	1310	5	,	,	PUNCT
ftr-435	1310	6	2001	2001	NUM
ftr-435	1310	7	-	-	SYM
ftr-435	1310	8	38	38	NUM
ftr-435	1310	9	i.r.b	i.r.b	NOUN
ftr-435	1310	10	.	.	PUNCT
ftr-435	1311	1	277	277	NUM
ftr-435	1311	2	(	(	PUNCT
ftr-435	1311	3	9/17/01	9/17/01	NUM
ftr-435	1311	4	)	)	PUNCT
ftr-435	1311	5	.	.	PUNCT
ftr-435	1312	1	this	this	DET
ftr-435	1312	2	notice	notice	NOUN
ftr-435	1312	3	provides	provide	VERB
ftr-435	1312	4	guidance	guidance	NOUN
ftr-435	1312	5	regarding	regard	VERB
ftr-435	1312	6	application	application	NOUN
ftr-435	1312	7	of	of	ADP
ftr-435	1312	8	the	the	DET
ftr-435	1312	9	effective	effective	ADJ
ftr-435	1312	10	date	date	NOUN
ftr-435	1312	11	rules	rule	NOUN
ftr-435	1312	12	for	for	ADP
ftr-435	1312	13	amendments	amendment	NOUN
ftr-435	1312	14	to	to	PART
ftr-435	1312	15	:	:	PUNCT
ftr-435	1312	16	(	(	PUNCT
ftr-435	1312	17	1	1	X
ftr-435	1312	18	)	)	PUNCT
ftr-435	1312	19	§	§	PROPN
ftr-435	1312	20	401(a)(17	401(a)(17	NUM
ftr-435	1312	21	)	)	PUNCT
ftr-435	1313	1	[	[	X
ftr-435	1313	2	and	and	CCONJ
ftr-435	1313	3	related	related	ADJ
ftr-435	1313	4	sections	section	NOUN
ftr-435	1313	5	]	]	PUNCT
ftr-435	1313	6	,	,	PUNCT
ftr-435	1313	7	increasing	increase	VERB
ftr-435	1313	8	the	the	DET
ftr-435	1313	9	compensation	compensation	NOUN
ftr-435	1313	10	limit	limit	NOUN
ftr-435	1313	11	[	[	X
ftr-435	1313	12	to	to	ADP
ftr-435	1313	13	$	$	SYM
ftr-435	1313	14	200,000	200,000	NUM
ftr-435	1313	15	]	]	PUNCT
ftr-435	1313	16	�	�	PROPN
ftr-435	1313	17	effective	effective	ADJ
ftr-435	1313	18	for	for	ADP
ftr-435	1313	19	plan	plan	NOUN
ftr-435	1313	20	years	year	NOUN
ftr-435	1313	21	beginning	begin	VERB
ftr-435	1313	22	on	on	ADP
ftr-435	1313	23	or	or	CCONJ
ftr-435	1313	24	after	after	ADP
ftr-435	1313	25	1/1/02	1/1/02	NUM
ftr-435	1313	26	,	,	PUNCT
ftr-435	1313	27	even	even	ADV
ftr-435	1313	28	if	if	SCONJ
ftr-435	1313	29	the	the	DET
ftr-435	1313	30	plan	plan	NOUN
ftr-435	1313	31	uses	use	VERB
ftr-435	1313	32	annual	annual	ADJ
ftr-435	1313	33	compensation	compensation	NOUN
ftr-435	1313	34	for	for	ADP
ftr-435	1313	35	a	a	DET
ftr-435	1313	36	period	period	NOUN
ftr-435	1313	37	beginning	begin	VERB
ftr-435	1313	38	before	before	ADP
ftr-435	1313	39	1/1/02	1/1/02	NUM
ftr-435	1313	40	;	;	PUNCT
ftr-435	1313	41	(	(	PUNCT
ftr-435	1313	42	2	2	X
ftr-435	1313	43	)	)	PUNCT
ftr-435	1313	44	§	§	PROPN
ftr-435	1313	45	416	416	NUM
ftr-435	1313	46	,	,	PUNCT
ftr-435	1313	47	regarding	regard	VERB
ftr-435	1313	48	determination	determination	NOUN
ftr-435	1313	49	of	of	ADP
ftr-435	1313	50	top	top	ADJ
ftr-435	1313	51	-	-	PUNCT
ftr-435	1313	52	heavy	heavy	ADJ
ftr-435	1313	53	status	status	NOUN
ftr-435	1313	54	�	�	NOUN
ftr-435	1313	55	effective	effective	ADJ
ftr-435	1313	56	for	for	ADP
ftr-435	1313	57	plan	plan	NOUN
ftr-435	1313	58	years	year	NOUN
ftr-435	1313	59	beginning	begin	VERB
ftr-435	1313	60	after	after	ADP
ftr-435	1313	61	12/31/01	12/31/01	PROPN
ftr-435	1313	62	,	,	PUNCT
ftr-435	1313	63	even	even	ADV
ftr-435	1313	64	if	if	SCONJ
ftr-435	1313	65	the	the	DET
ftr-435	1313	66	determination	determination	NOUN
ftr-435	1313	67	date	date	NOUN
ftr-435	1313	68	is	be	AUX
ftr-435	1313	69	before	before	ADP
ftr-435	1313	70	1/1/02	1/1/02	NUM
ftr-435	1313	71	;	;	PUNCT
ftr-435	1313	72	and	and	CCONJ
ftr-435	1313	73	(	(	PUNCT
ftr-435	1313	74	3	3	X
ftr-435	1313	75	)	)	PUNCT
ftr-435	1313	76	revisions	revision	NOUN
ftr-435	1313	77	to	to	ADP
ftr-435	1313	78	the	the	DET
ftr-435	1313	79	regulations	regulation	NOUN
ftr-435	1313	80	relating	relate	VERB
ftr-435	1313	81	to	to	ADP
ftr-435	1313	82	hardship	hardship	NOUN
ftr-435	1313	83	distributions	distribution	NOUN
ftr-435	1313	84	under	under	ADP
ftr-435	1313	85	§	§	PROPN
ftr-435	1313	86	401(k)(2)(b)(i)(iv	401(k)(2)(b)(i)(iv	NUM
ftr-435	1313	87	)	)	PUNCT
ftr-435	1313	88	,	,	PUNCT
ftr-435	1313	89	as	as	SCONJ
ftr-435	1313	90	mandated	mandate	VERB
ftr-435	1313	91	by	by	ADP
ftr-435	1313	92	§	§	PROPN
ftr-435	1313	93	636(a	636(a	PROPN
ftr-435	1313	94	)	)	PUNCT
ftr-435	1313	95	of	of	ADP
ftr-435	1313	96	egtrra	egtrra	ADJ
ftr-435	1313	97	�	�	PROPN
ftr-435	1313	98	regulations	regulation	NOUN
ftr-435	1313	99	to	to	PART
ftr-435	1313	100	be	be	AUX
ftr-435	1313	101	effective	effective	ADJ
ftr-435	1313	102	for	for	ADP
ftr-435	1313	103	calendar	calendar	NOUN
ftr-435	1313	104	years	year	NOUN
ftr-435	1313	105	beginning	begin	VERB
ftr-435	1313	106	after	after	ADP
ftr-435	1313	107	12/31/01	12/31/01	PROPN
ftr-435	1313	108	.	.	PROPN
ftr-435	1313	109	8	8	NUM
ftr-435	1313	110	.	.	PUNCT
ftr-435	1314	1	sample	sample	NOUN
ftr-435	1314	2	plan	plan	NOUN
ftr-435	1314	3	amendments	amendment	NOUN
ftr-435	1314	4	.	.	PUNCT
ftr-435	1315	1	notice	notice	VERB
ftr-435	1315	2	2001	2001	NUM
ftr-435	1315	3	-	-	SYM
ftr-435	1315	4	57	57	NUM
ftr-435	1315	5	,	,	PUNCT
ftr-435	1315	6	2001	2001	NUM
ftr-435	1315	7	-	-	SYM
ftr-435	1315	8	38	38	NUM
ftr-435	1315	9	i.r.b	i.r.b	NOUN
ftr-435	1315	10	.	.	PUNCT
ftr-435	1316	1	279	279	NUM
ftr-435	1316	2	(	(	PUNCT
ftr-435	1316	3	9/17/01	9/17/01	NUM
ftr-435	1316	4	)	)	PUNCT
ftr-435	1316	5	.	.	PUNCT
ftr-435	1317	1	the	the	DET
ftr-435	1317	2	irs	irs	PROPN
ftr-435	1317	3	has	have	AUX
ftr-435	1317	4	published	publish	VERB
ftr-435	1317	5	sample	sample	NOUN
ftr-435	1317	6	plan	plan	NOUN
ftr-435	1317	7	amendments	amendment	NOUN
ftr-435	1317	8	to	to	PART
ftr-435	1317	9	conform	conform	VERB
ftr-435	1317	10	qualified	qualified	ADJ
ftr-435	1317	11	plans	plan	NOUN
ftr-435	1317	12	to	to	ADP
ftr-435	1317	13	the	the	DET
ftr-435	1317	14	changes	change	NOUN
ftr-435	1317	15	effected	effect	VERB
ftr-435	1317	16	by	by	ADP
ftr-435	1317	17	the	the	DET
ftr-435	1317	18	economic	economic	ADJ
ftr-435	1317	19	growth	growth	NOUN
ftr-435	1317	20	and	and	CCONJ
ftr-435	1317	21	tax	tax	NOUN
ftr-435	1317	22	relief	relief	NOUN
ftr-435	1317	23	reconciliation	reconciliation	NOUN
ftr-435	1317	24	act	act	NOUN
ftr-435	1317	25	of	of	ADP
ftr-435	1317	26	2001	2001	NUM
ftr-435	1317	27	.	.	PUNCT
ftr-435	1318	1	9	9	X
ftr-435	1318	2	.	.	X
ftr-435	1318	3	prolong	prolong	VERB
ftr-435	1318	4	the	the	DET
ftr-435	1318	5	gust	gust	NOUN
ftr-435	1318	6	-	-	PUNCT
ftr-435	1318	7	o.	o.	PROPN
ftr-435	1318	8	rev	rev	PROPN
ftr-435	1318	9	.	.	PROPN
ftr-435	1318	10	proc	proc	PROPN
ftr-435	1318	11	.	.	PUNCT
ftr-435	1319	1	2001	2001	NUM
ftr-435	1319	2	-	-	SYM
ftr-435	1319	3	55	55	NUM
ftr-435	1319	4	,	,	PUNCT
ftr-435	1319	5	2001	2001	NUM
ftr-435	1319	6	-	-	SYM
ftr-435	1319	7	49	49	NUM
ftr-435	1319	8	i.r.b	i.r.b	NOUN
ftr-435	1319	9	.	.	PUNCT
ftr-435	1320	1	552	552	NUM
ftr-435	1320	2	(	(	PUNCT
ftr-435	1320	3	11/14/01	11/14/01	NUM
ftr-435	1320	4	)	)	PUNCT
ftr-435	1320	5	.	.	PUNCT
ftr-435	1321	1	the	the	DET
ftr-435	1321	2	service	service	NOUN
ftr-435	1321	3	has	have	AUX
ftr-435	1321	4	extended	extend	VERB
ftr-435	1321	5	the	the	DET
ftr-435	1321	6	gust	gust	NOUN
ftr-435	1321	7	remedial	remedial	ADJ
ftr-435	1321	8	amendment	amendment	NOUN
ftr-435	1321	9	period	period	NOUN
ftr-435	1321	10	under	under	ADP
ftr-435	1321	11	§	§	PROPN
ftr-435	1321	12	401(b	401(b	PROPN
ftr-435	1321	13	)	)	PUNCT
ftr-435	1321	14	of	of	ADP
ftr-435	1321	15	the	the	DET
ftr-435	1321	16	code	code	NOUN
ftr-435	1321	17	for	for	ADP
ftr-435	1321	18	qualified	qualified	ADJ
ftr-435	1321	19	retirement	retirement	NOUN
ftr-435	1321	20	plans	plan	NOUN
ftr-435	1321	21	to	to	ADP
ftr-435	1321	22	2/28/02	2/28/02	NUM
ftr-435	1321	23	.	.	PUNCT
ftr-435	1322	1	for	for	ADP
ftr-435	1322	2	plans	plan	NOUN
ftr-435	1322	3	686	686	NUM
ftr-435	1322	4	florida	florida	PROPN
ftr-435	1322	5	tax	tax	NOUN
ftr-435	1322	6	review	review	NOUN
ftr-435	1322	7	[	[	X
ftr-435	1322	8	vol.5	vol.5	ADV
ftr-435	1322	9	:	:	PUNCT
ftr-435	1322	10	si	si	X
ftr-435	1322	11	affected	affect	VERB
ftr-435	1322	12	by	by	ADP
ftr-435	1322	13	the	the	DET
ftr-435	1322	14	september	september	PROPN
ftr-435	1322	15	11th	11th	NOUN
ftr-435	1322	16	terrorist	terrorist	ADJ
ftr-435	1322	17	attack	attack	NOUN
ftr-435	1322	18	,	,	PUNCT
ftr-435	1322	19	the	the	DET
ftr-435	1322	20	extension	extension	NOUN
ftr-435	1322	21	is	be	AUX
ftr-435	1322	22	to	to	ADP
ftr-435	1322	23	6/30/02	6/30/02	NUM
ftr-435	1322	24	,	,	PUNCT
ftr-435	1322	25	with	with	SCONJ
ftr-435	1322	26	a	a	DET
ftr-435	1322	27	possible	possible	ADJ
ftr-435	1322	28	further	further	ADJ
ftr-435	1322	29	extension	extension	NOUN
ftr-435	1322	30	to	to	ADP
ftr-435	1322	31	12/31/02	12/31/02	PROPN
ftr-435	1322	32	.	.	PUNCT
ftr-435	1322	33	�	�	PROPN
ftr-435	1322	34	�	�	PROPN
ftr-435	1322	35	gust	gust	PROPN
ftr-435	1322	36	�	�	PROPN
ftr-435	1322	37	refers	refer	VERB
ftr-435	1322	38	to	to	ADP
ftr-435	1322	39	the	the	DET
ftr-435	1322	40	following	following	NOUN
ftr-435	1322	41	:	:	PUNCT
ftr-435	1322	42	(	(	PUNCT
ftr-435	1322	43	1	1	X
ftr-435	1322	44	)	)	PUNCT
ftr-435	1322	45	the	the	DET
ftr-435	1322	46	uruguay	uruguay	PROPN
ftr-435	1322	47	round	round	PROPN
ftr-435	1322	48	agreements	agreement	NOUN
ftr-435	1322	49	act	act	VERB
ftr-435	1322	50	,	,	PUNCT
ftr-435	1322	51	pub	pub	NOUN
ftr-435	1322	52	.	.	PUNCT
ftr-435	1323	1	l.	l.	PROPN
ftr-435	1323	2	103	103	NUM
ftr-435	1323	3	-	-	SYM
ftr-435	1323	4	465	465	NUM
ftr-435	1323	5	;	;	PUNCT
ftr-435	1323	6	(	(	PUNCT
ftr-435	1323	7	2	2	X
ftr-435	1323	8	)	)	PUNCT
ftr-435	1323	9	the	the	DET
ftr-435	1323	10	uniformed	uniformed	ADJ
ftr-435	1323	11	services	service	NOUN
ftr-435	1323	12	employment	employment	NOUN
ftr-435	1323	13	and	and	CCONJ
ftr-435	1323	14	reemployment	reemployment	NOUN
ftr-435	1323	15	rights	right	NOUN
ftr-435	1323	16	act	act	NOUN
ftr-435	1323	17	of	of	ADP
ftr-435	1323	18	1994	1994	NUM
ftr-435	1323	19	,	,	PUNCT
ftr-435	1323	20	pub	pub	NOUN
ftr-435	1323	21	.	.	PUNCT
ftr-435	1324	1	l.	l.	PROPN
ftr-435	1324	2	103	103	NUM
ftr-435	1324	3	-	-	SYM
ftr-435	1324	4	353	353	NUM
ftr-435	1324	5	;	;	PUNCT
ftr-435	1324	6	(	(	PUNCT
ftr-435	1324	7	3	3	X
ftr-435	1324	8	)	)	PUNCT
ftr-435	1324	9	the	the	DET
ftr-435	1324	10	small	small	ADJ
ftr-435	1324	11	business	business	NOUN
ftr-435	1324	12	job	job	NOUN
ftr-435	1324	13	protection	protection	NOUN
ftr-435	1324	14	act	act	NOUN
ftr-435	1324	15	of	of	ADP
ftr-435	1324	16	1996	1996	NUM
ftr-435	1324	17	,	,	PUNCT
ftr-435	1324	18	pub	pub	NOUN
ftr-435	1324	19	.	.	PUNCT
ftr-435	1325	1	l.	l.	PROPN
ftr-435	1325	2	104	104	NUM
ftr-435	1325	3	-	-	SYM
ftr-435	1325	4	188	188	NUM
ftr-435	1325	5	;	;	PUNCT
ftr-435	1325	6	(	(	PUNCT
ftr-435	1325	7	4	4	X
ftr-435	1325	8	)	)	PUNCT
ftr-435	1325	9	the	the	DET
ftr-435	1325	10	taxpayer	taxpayer	NOUN
ftr-435	1325	11	relief	relief	PROPN
ftr-435	1325	12	act	act	NOUN
ftr-435	1325	13	of	of	ADP
ftr-435	1325	14	1997	1997	NUM
ftr-435	1325	15	,	,	PUNCT
ftr-435	1325	16	pub	pub	NOUN
ftr-435	1325	17	.	.	PUNCT
ftr-435	1326	1	l.	l.	PROPN
ftr-435	1326	2	105	105	NUM
ftr-435	1326	3	-	-	SYM
ftr-435	1326	4	34	34	NUM
ftr-435	1326	5	;	;	PUNCT
ftr-435	1326	6	(	(	PUNCT
ftr-435	1326	7	5	5	X
ftr-435	1326	8	)	)	PUNCT
ftr-435	1326	9	the	the	DET
ftr-435	1326	10	internal	internal	ADJ
ftr-435	1326	11	revenue	revenue	NOUN
ftr-435	1326	12	service	service	NOUN
ftr-435	1326	13	restructuring	restructuring	NOUN
ftr-435	1326	14	and	and	CCONJ
ftr-435	1326	15	reform	reform	NOUN
ftr-435	1326	16	act	act	NOUN
ftr-435	1326	17	of	of	ADP
ftr-435	1326	18	1998	1998	NUM
ftr-435	1326	19	,	,	PUNCT
ftr-435	1326	20	pub	pub	NOUN
ftr-435	1326	21	.	.	PUNCT
ftr-435	1327	1	l.	l.	PROPN
ftr-435	1327	2	105	105	NUM
ftr-435	1327	3	-	-	SYM
ftr-435	1327	4	206	206	NUM
ftr-435	1327	5	;	;	PUNCT
ftr-435	1327	6	and	and	CCONJ
ftr-435	1327	7	(	(	PUNCT
ftr-435	1327	8	6	6	X
ftr-435	1327	9	)	)	PUNCT
ftr-435	1327	10	the	the	DET
ftr-435	1327	11	community	community	NOUN
ftr-435	1327	12	renewal	renewal	NOUN
ftr-435	1327	13	tax	tax	NOUN
ftr-435	1327	14	relief	relief	NOUN
ftr-435	1327	15	act	act	NOUN
ftr-435	1327	16	of	of	ADP
ftr-435	1327	17	2000	2000	NUM
ftr-435	1327	18	,	,	PUNCT
ftr-435	1327	19	pub	pub	NOUN
ftr-435	1327	20	.	.	PUNCT
ftr-435	1328	1	l.	l.	PROPN
ftr-435	1328	2	106	106	NUM
ftr-435	1328	3	-	-	SYM
ftr-435	1328	4	554	554	NUM
ftr-435	1328	5	.	.	PUNCT
ftr-435	1329	1	10	10	NUM
ftr-435	1329	2	.	.	PUNCT
ftr-435	1330	1	flynn	flynn	PROPN
ftr-435	1330	2	v.	v.	PROPN
ftr-435	1330	3	commissioner	commissioner	PROPN
ftr-435	1330	4	,	,	PUNCT
ftr-435	1330	5	269	269	NUM
ftr-435	1330	6	f.3d	f.3d	NUM
ftr-435	1330	7	1064	1064	NUM
ftr-435	1330	8	,	,	PUNCT
ftr-435	1330	9	88	88	NUM
ftr-435	1330	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1330	11	6586	6586	NUM
ftr-435	1330	12	,	,	PUNCT
ftr-435	1330	13	20012	20012	NUM
ftr-435	1330	14	u.s.t.c	u.s.t.c	PROPN
ftr-435	1330	15	.	.	PROPN
ftr-435	1330	16	¶	¶	PROPN
ftr-435	1330	17	50,737	50,737	NUM
ftr-435	1330	18	(	(	PUNCT
ftr-435	1330	19	d.c	d.c	PROPN
ftr-435	1330	20	.	.	PROPN
ftr-435	1330	21	cir	cir	PROPN
ftr-435	1330	22	.	.	PUNCT
ftr-435	1331	1	10/30/01	10/30/01	NUM
ftr-435	1331	2	)	)	PUNCT
ftr-435	1331	3	,	,	PUNCT
ftr-435	1331	4	aff	aff	PROPN
ftr-435	1331	5	�	�	PROPN
ftr-435	1331	6	g	g	PROPN
ftr-435	1331	7	t.c	t.c	PROPN
ftr-435	1331	8	.	.	PROPN
ftr-435	1331	9	memo	memo	NOUN
ftr-435	1331	10	.	.	PUNCT
ftr-435	1332	1	2000	2000	NUM
ftr-435	1332	2	-	-	SYM
ftr-435	1332	3	223	223	NUM
ftr-435	1332	4	.	.	PUNCT
ftr-435	1333	1	the	the	DET
ftr-435	1333	2	court	court	NOUN
ftr-435	1333	3	of	of	ADP
ftr-435	1333	4	appeals	appeal	NOUN
ftr-435	1333	5	affirmed	affirm	VERB
ftr-435	1333	6	the	the	DET
ftr-435	1333	7	tax	tax	NOUN
ftr-435	1333	8	court	court	NOUN
ftr-435	1333	9	�	�	PROPN
ftr-435	1333	10	s	s	PART
ftr-435	1333	11	decision	decision	NOUN
ftr-435	1333	12	upholding	uphold	VERB
ftr-435	1333	13	reg	reg	NOUN
ftr-435	1333	14	.	.	PUNCT
ftr-435	1334	1	§	§	PROPN
ftr-435	1334	2	1.74761(b)	1.74761(b)	PROPN
ftr-435	1334	3	�	�	PROPN
ftr-435	1334	4	s	s	PART
ftr-435	1334	5	�	�	PROPN
ftr-435	1334	6	interested	interested	ADJ
ftr-435	1334	7	parties	party	NOUN
ftr-435	1334	8	�	�	NOUN
ftr-435	1334	9	rule	rule	NOUN
ftr-435	1334	10	,	,	PUNCT
ftr-435	1334	11	which	which	PRON
ftr-435	1334	12	excludes	exclude	VERB
ftr-435	1334	13	former	former	ADJ
ftr-435	1334	14	employees	employee	NOUN
ftr-435	1334	15	from	from	ADP
ftr-435	1334	16	the	the	DET
ftr-435	1334	17	group	group	NOUN
ftr-435	1334	18	entitled	entitle	VERB
ftr-435	1334	19	to	to	PART
ftr-435	1334	20	bring	bring	VERB
ftr-435	1334	21	an	an	DET
ftr-435	1334	22	action	action	NOUN
ftr-435	1334	23	under	under	ADP
ftr-435	1334	24	§	§	PROPN
ftr-435	1334	25	7476	7476	NUM
ftr-435	1334	26	seeking	seek	VERB
ftr-435	1334	27	a	a	DET
ftr-435	1334	28	declaratory	declaratory	ADJ
ftr-435	1334	29	judgment	judgment	NOUN
ftr-435	1334	30	regarding	regard	VERB
ftr-435	1334	31	the	the	DET
ftr-435	1334	32	status	status	NOUN
ftr-435	1334	33	of	of	ADP
ftr-435	1334	34	a	a	DET
ftr-435	1334	35	qualified	qualified	ADJ
ftr-435	1334	36	plan	plan	NOUN
ftr-435	1334	37	[	[	PUNCT
ftr-435	1334	38	except	except	SCONJ
ftr-435	1334	39	in	in	ADP
ftr-435	1334	40	cases	case	NOUN
ftr-435	1334	41	involving	involve	VERB
ftr-435	1334	42	plan	plan	NOUN
ftr-435	1334	43	terminations	termination	NOUN
ftr-435	1334	44	]	]	PUNCT
ftr-435	1334	45	.	.	PUNCT
ftr-435	1335	1	accordingly	accordingly	ADV
ftr-435	1335	2	,	,	PUNCT
ftr-435	1335	3	the	the	DET
ftr-435	1335	4	taxpayer	taxpayer	NOUN
ftr-435	1335	5	lacked	lacked	AUX
ftr-435	1335	6	standing	stand	VERB
ftr-435	1335	7	to	to	PART
ftr-435	1335	8	challenge	challenge	VERB
ftr-435	1335	9	the	the	DET
ftr-435	1335	10	irs	irs	PROPN
ftr-435	1335	11	�	�	PROPN
ftr-435	1335	12	s	s	PART
ftr-435	1335	13	favorable	favorable	ADJ
ftr-435	1335	14	determination	determination	NOUN
ftr-435	1335	15	following	follow	VERB
ftr-435	1335	16	a	a	DET
ftr-435	1335	17	plan	plan	NOUN
ftr-435	1335	18	amendment	amendment	NOUN
ftr-435	1335	19	,	,	PUNCT
ftr-435	1335	20	even	even	ADV
ftr-435	1335	21	though	though	SCONJ
ftr-435	1335	22	he	he	PRON
ftr-435	1335	23	may	may	AUX
ftr-435	1335	24	have	have	AUX
ftr-435	1335	25	been	be	AUX
ftr-435	1335	26	adversely	adversely	ADV
ftr-435	1335	27	affected	affect	VERB
ftr-435	1335	28	.	.	PUNCT
ftr-435	1336	1	11	11	NUM
ftr-435	1336	2	.	.	PUNCT
ftr-435	1337	1	flahertys	flahertys	PROPN
ftr-435	1337	2	arden	arden	PROPN
ftr-435	1337	3	bowl	bowl	PROPN
ftr-435	1337	4	,	,	PUNCT
ftr-435	1337	5	inc	inc	PROPN
ftr-435	1337	6	.	.	PROPN
ftr-435	1338	1	v.	v.	PROPN
ftr-435	1338	2	commissioner	commissioner	PROPN
ftr-435	1338	3	,	,	PUNCT
ftr-435	1338	4	271	271	NUM
ftr-435	1338	5	f.3d	f.3d	NUM
ftr-435	1338	6	763	763	NUM
ftr-435	1338	7	,	,	PUNCT
ftr-435	1338	8	2001	2001	NUM
ftr-435	1338	9	-	-	SYM
ftr-435	1338	10	2	2	NUM
ftr-435	1338	11	u.s.t.c	u.s.t.c	PROPN
ftr-435	1338	12	.	.	PROPN
ftr-435	1339	1	¶	¶	PROPN
ftr-435	1339	2	50,770	50,770	NUM
ftr-435	1339	3	,	,	PUNCT
ftr-435	1339	4	88	88	NUM
ftr-435	1339	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1339	6	6850	6850	NUM
ftr-435	1339	7	(	(	PUNCT
ftr-435	1339	8	8th	8th	ADJ
ftr-435	1339	9	cir	cir	NOUN
ftr-435	1339	10	.	.	PUNCT
ftr-435	1340	1	11/16/01	11/16/01	X
ftr-435	1340	2	)	)	PUNCT
ftr-435	1340	3	(	(	PUNCT
ftr-435	1340	4	per	per	ADP
ftr-435	1340	5	curiam	curiam	NOUN
ftr-435	1340	6	)	)	PUNCT
ftr-435	1340	7	.	.	PUNCT
ftr-435	1341	1	participant	participant	PROPN
ftr-435	1341	2	�	�	PROPN
ftr-435	1341	3	s	s	PART
ftr-435	1341	4	plan	plan	NOUN
ftr-435	1341	5	made	make	VERB
ftr-435	1341	6	loans	loan	NOUN
ftr-435	1341	7	to	to	ADP
ftr-435	1341	8	taxpayer	taxpayer	NOUN
ftr-435	1341	9	/	/	SYM
ftr-435	1341	10	corporation	corporation	NOUN
ftr-435	1341	11	[	[	X
ftr-435	1341	12	57	57	NUM
ftr-435	1341	13	%	%	NOUN
ftr-435	1341	14	owned	own	VERB
ftr-435	1341	15	by	by	ADP
ftr-435	1341	16	participant	participant	NOUN
ftr-435	1341	17	]	]	PUNCT
ftr-435	1341	18	.	.	PUNCT
ftr-435	1342	1	even	even	ADV
ftr-435	1342	2	though	though	SCONJ
ftr-435	1342	3	erisa	erisa	PROPN
ftr-435	1342	4	§	§	PROPN
ftr-435	1342	5	404(c	404(c	PROPN
ftr-435	1342	6	)	)	PUNCT
ftr-435	1342	7	excepted	except	VERB
ftr-435	1342	8	participants	participant	NOUN
ftr-435	1342	9	who	who	PRON
ftr-435	1342	10	direct	direct	VERB
ftr-435	1342	11	their	their	PRON
ftr-435	1342	12	own	own	ADJ
ftr-435	1342	13	accounts	account	NOUN
ftr-435	1342	14	from	from	ADP
ftr-435	1342	15	the	the	DET
ftr-435	1342	16	definition	definition	NOUN
ftr-435	1342	17	of	of	ADP
ftr-435	1342	18	fiduciary	fiduciary	ADJ
ftr-435	1342	19	,	,	PUNCT
ftr-435	1342	20	§	§	PROPN
ftr-435	1342	21	4975	4975	NUM
ftr-435	1342	22	does	do	AUX
ftr-435	1342	23	not	not	PART
ftr-435	1342	24	contain	contain	VERB
ftr-435	1342	25	any	any	DET
ftr-435	1342	26	parallel	parallel	ADJ
ftr-435	1342	27	provision	provision	NOUN
ftr-435	1342	28	and	and	CCONJ
ftr-435	1342	29	the	the	DET
ftr-435	1342	30	corporation	corporation	NOUN
ftr-435	1342	31	was	be	AUX
ftr-435	1342	32	a	a	DET
ftr-435	1342	33	disqualified	disqualified	ADJ
ftr-435	1342	34	person	person	NOUN
ftr-435	1342	35	under	under	ADP
ftr-435	1342	36	the	the	DET
ftr-435	1342	37	§	§	PROPN
ftr-435	1342	38	4975	4975	NUM
ftr-435	1342	39	excise	excise	NOUN
ftr-435	1342	40	tax	tax	NOUN
ftr-435	1342	41	provisions	provision	NOUN
ftr-435	1342	42	.	.	PUNCT
ftr-435	1343	1	but	but	CCONJ
ftr-435	1343	2	penalties	penalty	NOUN
ftr-435	1343	3	were	be	AUX
ftr-435	1343	4	not	not	PART
ftr-435	1343	5	upheld	uphold	VERB
ftr-435	1343	6	,	,	PUNCT
ftr-435	1343	7	because	because	SCONJ
ftr-435	1343	8	participant	participant	NOUN
ftr-435	1343	9	followed	follow	VERB
ftr-435	1343	10	the	the	DET
ftr-435	1343	11	advice	advice	NOUN
ftr-435	1343	12	of	of	ADP
ftr-435	1343	13	an	an	DET
ftr-435	1343	14	attorney	attorney	NOUN
ftr-435	1343	15	who	who	PRON
ftr-435	1343	16	advised	advise	VERB
ftr-435	1343	17	him	he	PRON
ftr-435	1343	18	that	that	SCONJ
ftr-435	1343	19	the	the	DET
ftr-435	1343	20	loans	loan	NOUN
ftr-435	1343	21	would	would	AUX
ftr-435	1343	22	not	not	PART
ftr-435	1343	23	violate	violate	VERB
ftr-435	1343	24	erisa	erisa	NOUN
ftr-435	1343	25	or	or	CCONJ
ftr-435	1343	26	cause	cause	VERB
ftr-435	1343	27	liability	liability	NOUN
ftr-435	1343	28	under	under	ADP
ftr-435	1343	29	§	§	PROPN
ftr-435	1343	30	4975	4975	NUM
ftr-435	1343	31	.	.	PUNCT
ftr-435	1344	1	b.	b.	PROPN
ftr-435	1344	2	section	section	PROPN
ftr-435	1344	3	83	83	NUM
ftr-435	1344	4	and	and	CCONJ
ftr-435	1344	5	stock	stock	NOUN
ftr-435	1344	6	options	option	NOUN
ftr-435	1344	7	1	1	NUM
ftr-435	1344	8	.	.	PUNCT
ftr-435	1345	1	a	a	DET
ftr-435	1345	2	deductible	deductible	ADJ
ftr-435	1345	3	redemption	redemption	NOUN
ftr-435	1345	4	,	,	PUNCT
ftr-435	1345	5	thanks	thank	NOUN
ftr-435	1345	6	to	to	ADP
ftr-435	1345	7	§	§	PROPN
ftr-435	1345	8	83	83	NUM
ftr-435	1345	9	.	.	PUNCT
ftr-435	1346	1	riverton	riverton	PROPN
ftr-435	1346	2	investment	investment	PROPN
ftr-435	1346	3	corp	corp	PROPN
ftr-435	1346	4	.	.	PROPN
ftr-435	1346	5	v	v	PROPN
ftr-435	1346	6	united	united	PROPN
ftr-435	1346	7	states	states	PROPN
ftr-435	1346	8	,	,	PUNCT
ftr-435	1346	9	170	170	NUM
ftr-435	1346	10	f.supp.2d	f.supp.2d	NOUN
ftr-435	1346	11	608	608	NUM
ftr-435	1346	12	,	,	PUNCT
ftr-435	1346	13	2001	2001	NUM
ftr-435	1346	14	-	-	SYM
ftr-435	1346	15	1	1	NUM
ftr-435	1346	16	u.s.t.c	u.s.t.c	PROPN
ftr-435	1347	1	.	.	PROPN
ftr-435	1347	2	¶	¶	PROPN
ftr-435	1347	3	50,318	50,318	NUM
ftr-435	1347	4	,	,	PUNCT
ftr-435	1347	5	87	87	NUM
ftr-435	1347	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1347	7	1430	1430	NUM
ftr-435	1347	8	(	(	PUNCT
ftr-435	1347	9	w.d	w.d	PROPN
ftr-435	1347	10	.	.	PROPN
ftr-435	1347	11	va	va	PROPN
ftr-435	1347	12	.	.	PUNCT
ftr-435	1348	1	3/6/01	3/6/01	NUM
ftr-435	1348	2	)	)	PUNCT
ftr-435	1348	3	.	.	PUNCT
ftr-435	1349	1	under	under	ADP
ftr-435	1349	2	§	§	PROPN
ftr-435	1349	3	83	83	NUM
ftr-435	1349	4	non	non	ADJ
ftr-435	1349	5	-	-	ADJ
ftr-435	1349	6	lapsing	lapsing	ADJ
ftr-435	1349	7	restrictions	restriction	NOUN
ftr-435	1349	8	may	may	AUX
ftr-435	1349	9	so	so	ADV
ftr-435	1349	10	limit	limit	VERB
ftr-435	1349	11	the	the	DET
ftr-435	1349	12	employee	employee	NOUN
ftr-435	1349	13	�	�	NOUN
ftr-435	1349	14	s	s	PART
ftr-435	1349	15	beneficial	beneficial	ADJ
ftr-435	1349	16	ownership	ownership	NOUN
ftr-435	1349	17	of	of	ADP
ftr-435	1349	18	property	property	NOUN
ftr-435	1349	19	that	that	PRON
ftr-435	1349	20	the	the	DET
ftr-435	1349	21	property	property	NOUN
ftr-435	1349	22	will	will	AUX
ftr-435	1349	23	not	not	PART
ftr-435	1349	24	be	be	AUX
ftr-435	1349	25	considered	consider	VERB
ftr-435	1349	26	ever	ever	ADV
ftr-435	1349	27	to	to	PART
ftr-435	1349	28	have	have	AUX
ftr-435	1349	29	been	be	AUX
ftr-435	1349	30	transferred	transfer	VERB
ftr-435	1349	31	to	to	ADP
ftr-435	1349	32	the	the	DET
ftr-435	1349	33	employee	employee	NOUN
ftr-435	1349	34	.	.	PUNCT
ftr-435	1350	1	[	[	X
ftr-435	1350	2	see	see	VERB
ftr-435	1350	3	reg	reg	NOUN
ftr-435	1350	4	.	.	PUNCT
ftr-435	1351	1	§	§	PROPN
ftr-435	1351	2	1.83	1.83	NUM
ftr-435	1351	3	-	-	SYM
ftr-435	1351	4	3(a)(5	3(a)(5	NUM
ftr-435	1351	5	)	)	PUNCT
ftr-435	1351	6	,	,	PUNCT
ftr-435	1351	7	providing	provide	VERB
ftr-435	1351	8	�	�	PRON
ftr-435	1351	9	an	an	DET
ftr-435	1351	10	indication	indication	NOUN
ftr-435	1351	11	that	that	SCONJ
ftr-435	1351	12	no	no	DET
ftr-435	1351	13	transfer	transfer	NOUN
ftr-435	1351	14	has	have	AUX
ftr-435	1351	15	occurred	occur	VERB
ftr-435	1351	16	is	be	AUX
ftr-435	1351	17	the	the	DET
ftr-435	1351	18	extent	extent	NOUN
ftr-435	1351	19	to	to	PART
ftr-435	1351	20	which	which	PRON
ftr-435	1351	21	the	the	DET
ftr-435	1351	22	consideration	consideration	NOUN
ftr-435	1351	23	to	to	PART
ftr-435	1351	24	be	be	AUX
ftr-435	1351	25	paid	pay	VERB
ftr-435	1351	26	the	the	DET
ftr-435	1351	27	transferee	transferee	NOUN
ftr-435	1351	28	upon	upon	SCONJ
ftr-435	1351	29	surrendering	surrender	VERB
ftr-435	1351	30	the	the	DET
ftr-435	1351	31	property	property	NOUN
ftr-435	1351	32	does	do	AUX
ftr-435	1351	33	not	not	PART
ftr-435	1351	34	approach	approach	VERB
ftr-435	1351	35	the	the	DET
ftr-435	1351	36	fair	fair	ADJ
ftr-435	1351	37	market	market	NOUN
ftr-435	1351	38	value	value	NOUN
ftr-435	1351	39	of	of	ADP
ftr-435	1351	40	the	the	DET
ftr-435	1351	41	property	property	NOUN
ftr-435	1351	42	at	at	ADP
ftr-435	1351	43	the	the	DET
ftr-435	1351	44	time	time	NOUN
ftr-435	1351	45	of	of	ADP
ftr-435	1351	46	surrender	surrender	NOUN
ftr-435	1351	47	,	,	PUNCT
ftr-435	1351	48	�	�	PROPN
ftr-435	1351	49	and	and	CCONJ
ftr-435	1351	50	reg	reg	NOUN
ftr-435	1351	51	.	.	PUNCT
ftr-435	1352	1	§	§	PROPN
ftr-435	1352	2	1.83	1.83	NUM
ftr-435	1352	3	-	-	SYM
ftr-435	1352	4	3(a)(5	3(a)(5	NUM
ftr-435	1352	5	)	)	PUNCT
ftr-435	1352	6	providing	provide	VERB
ftr-435	1352	7	�	�	PRON
ftr-435	1352	8	an	an	DET
ftr-435	1352	9	indication	indication	NOUN
ftr-435	1352	10	that	that	SCONJ
ftr-435	1352	11	no	no	DET
ftr-435	1352	12	transfer	transfer	NOUN
ftr-435	1352	13	has	have	AUX
ftr-435	1352	14	occurred	occur	VERB
ftr-435	1352	15	is	be	AUX
ftr-435	1352	16	the	the	DET
ftr-435	1352	17	extent	extent	NOUN
ftr-435	1352	18	to	to	PART
ftr-435	1352	19	which	which	PRON
ftr-435	1352	20	the	the	DET
ftr-435	1352	21	transferee	transferee	NOUN
ftr-435	1352	22	does	do	AUX
ftr-435	1352	23	not	not	PART
ftr-435	1352	24	incur	incur	VERB
ftr-435	1352	25	the	the	DET
ftr-435	1352	26	risk	risk	NOUN
ftr-435	1352	27	that	that	SCONJ
ftr-435	1352	28	the	the	DET
ftr-435	1352	29	2002	2002	NUM
ftr-435	1352	30	]	]	PUNCT
ftr-435	1352	31	recent	recent	ADJ
ftr-435	1352	32	developments	development	NOUN
ftr-435	1352	33	in	in	ADP
ftr-435	1352	34	federal	federal	ADJ
ftr-435	1352	35	income	income	NOUN
ftr-435	1352	36	taxation	taxation	NOUN
ftr-435	1352	37	687	687	NUM
ftr-435	1352	38	value	value	NOUN
ftr-435	1352	39	of	of	ADP
ftr-435	1352	40	the	the	DET
ftr-435	1352	41	property	property	NOUN
ftr-435	1352	42	at	at	ADP
ftr-435	1352	43	the	the	DET
ftr-435	1352	44	time	time	NOUN
ftr-435	1352	45	of	of	ADP
ftr-435	1352	46	the	the	DET
ftr-435	1352	47	transfer	transfer	NOUN
ftr-435	1352	48	will	will	AUX
ftr-435	1352	49	decline	decline	VERB
ftr-435	1352	50	substantially	substantially	ADV
ftr-435	1352	51	.	.	PUNCT
ftr-435	1353	1	�	�	PROPN
ftr-435	1353	2	]	]	PUNCT
ftr-435	1353	3	the	the	DET
ftr-435	1353	4	district	district	NOUN
ftr-435	1353	5	court	court	NOUN
ftr-435	1353	6	held	hold	VERB
ftr-435	1353	7	that	that	SCONJ
ftr-435	1353	8	the	the	DET
ftr-435	1353	9	taxpayer	taxpayer	NOUN
ftr-435	1353	10	-	-	PUNCT
ftr-435	1353	11	corporation	corporation	NOUN
ftr-435	1353	12	could	could	AUX
ftr-435	1353	13	deduct	deduct	VERB
ftr-435	1353	14	the	the	DET
ftr-435	1353	15	cost	cost	NOUN
ftr-435	1353	16	of	of	ADP
ftr-435	1353	17	�	�	NOUN
ftr-435	1353	18	repurchasing	repurchase	VERB
ftr-435	1353	19	�	�	PROPN
ftr-435	1353	20	stock	stock	NOUN
ftr-435	1353	21	issued	issue	VERB
ftr-435	1353	22	to	to	ADP
ftr-435	1353	23	an	an	DET
ftr-435	1353	24	employee	employee	NOUN
ftr-435	1353	25	subject	subject	NOUN
ftr-435	1353	26	to	to	ADP
ftr-435	1353	27	the	the	DET
ftr-435	1353	28	condition	condition	NOUN
ftr-435	1353	29	that	that	SCONJ
ftr-435	1353	30	it	it	PRON
ftr-435	1353	31	be	be	AUX
ftr-435	1353	32	resold	resold	VERB
ftr-435	1353	33	to	to	ADP
ftr-435	1353	34	the	the	DET
ftr-435	1353	35	corporation	corporation	NOUN
ftr-435	1353	36	upon	upon	SCONJ
ftr-435	1353	37	termination	termination	NOUN
ftr-435	1353	38	of	of	ADP
ftr-435	1353	39	employment	employment	NOUN
ftr-435	1353	40	at	at	ADP
ftr-435	1353	41	a	a	DET
ftr-435	1353	42	price	price	NOUN
ftr-435	1353	43	equal	equal	ADJ
ftr-435	1353	44	to	to	ADP
ftr-435	1353	45	the	the	DET
ftr-435	1353	46	greater	great	ADJ
ftr-435	1353	47	of	of	ADP
ftr-435	1353	48	the	the	DET
ftr-435	1353	49	amount	amount	NOUN
ftr-435	1353	50	paid	pay	VERB
ftr-435	1353	51	by	by	ADP
ftr-435	1353	52	the	the	DET
ftr-435	1353	53	employee	employee	NOUN
ftr-435	1353	54	of	of	ADP
ftr-435	1353	55	60	60	NUM
ftr-435	1353	56	percent	percent	NOUN
ftr-435	1353	57	of	of	ADP
ftr-435	1353	58	book	book	NOUN
ftr-435	1353	59	value	value	NOUN
ftr-435	1353	60	.	.	PUNCT
ftr-435	1354	1	the	the	DET
ftr-435	1354	2	stock	stock	NOUN
ftr-435	1354	3	was	be	AUX
ftr-435	1354	4	never	never	ADV
ftr-435	1354	5	�	�	NUM
ftr-435	1354	6	transferred	transfer	VERB
ftr-435	1354	7	�	�	PROPN
ftr-435	1355	1	;	;	PUNCT
ftr-435	1355	2	thus	thus	ADV
ftr-435	1355	3	the	the	DET
ftr-435	1355	4	payment	payment	NOUN
ftr-435	1355	5	was	be	AUX
ftr-435	1355	6	not	not	PART
ftr-435	1355	7	in	in	ADP
ftr-435	1355	8	redemption	redemption	NOUN
ftr-435	1355	9	by	by	ADP
ftr-435	1355	10	the	the	DET
ftr-435	1355	11	corporation	corporation	NOUN
ftr-435	1355	12	.	.	PUNCT
ftr-435	1356	1	the	the	DET
ftr-435	1356	2	�	�	PROPN
ftr-435	1356	3	repurchase	repurchase	NOUN
ftr-435	1356	4	�	�	PROPN
ftr-435	1356	5	was	be	AUX
ftr-435	1356	6	simply	simply	ADV
ftr-435	1356	7	the	the	DET
ftr-435	1356	8	payment	payment	NOUN
ftr-435	1356	9	of	of	ADP
ftr-435	1356	10	compensation	compensation	NOUN
ftr-435	1356	11	.	.	PUNCT
ftr-435	1357	1	2	2	X
ftr-435	1357	2	.	.	X
ftr-435	1357	3	although	although	SCONJ
ftr-435	1357	4	the	the	DET
ftr-435	1357	5	exercise	exercise	NOUN
ftr-435	1357	6	of	of	ADP
ftr-435	1357	7	a	a	DET
ftr-435	1357	8	statutory	statutory	ADJ
ftr-435	1357	9	stock	stock	NOUN
ftr-435	1357	10	option	option	NOUN
ftr-435	1357	11	does	do	AUX
ftr-435	1357	12	not	not	PART
ftr-435	1357	13	result	result	VERB
ftr-435	1357	14	in	in	ADP
ftr-435	1357	15	taxable	taxable	ADJ
ftr-435	1357	16	income	income	NOUN
ftr-435	1357	17	,	,	PUNCT
ftr-435	1357	18	it	it	PRON
ftr-435	1357	19	does	do	AUX
ftr-435	1357	20	result	result	VERB
ftr-435	1357	21	in	in	ADP
ftr-435	1357	22	wages	wage	NOUN
ftr-435	1357	23	for	for	ADP
ftr-435	1357	24	fica	fica	PROPN
ftr-435	1357	25	/	/	SYM
ftr-435	1357	26	futa	futa	PROPN
ftr-435	1357	27	purposes	purpose	NOUN
ftr-435	1357	28	�	�	PROPN
ftr-435	1357	29	but	but	CCONJ
ftr-435	1357	30	not	not	PART
ftr-435	1357	31	until	until	ADP
ftr-435	1357	32	2003	2003	NUM
ftr-435	1357	33	.	.	PUNCT
ftr-435	1358	1	reg-142686	reg-142686	NOUN
ftr-435	1358	2	-	-	PUNCT
ftr-435	1358	3	01	01	NUM
ftr-435	1358	4	,	,	PUNCT
ftr-435	1359	1	proposed	propose	VERB
ftr-435	1359	2	regulations	regulation	NOUN
ftr-435	1359	3	on	on	ADP
ftr-435	1359	4	application	application	NOUN
ftr-435	1359	5	of	of	ADP
ftr-435	1359	6	the	the	DET
ftr-435	1359	7	federal	federal	ADJ
ftr-435	1359	8	insurance	insurance	PROPN
ftr-435	1359	9	contributions	contribution	NOUN
ftr-435	1359	10	act	act	PROPN
ftr-435	1359	11	,	,	PUNCT
ftr-435	1359	12	federal	federal	ADJ
ftr-435	1359	13	unemployment	unemployment	NOUN
ftr-435	1359	14	compensation	compensation	NOUN
ftr-435	1359	15	act	act	PROPN
ftr-435	1359	16	,	,	PUNCT
ftr-435	1359	17	and	and	CCONJ
ftr-435	1359	18	collection	collection	NOUN
ftr-435	1359	19	of	of	ADP
ftr-435	1359	20	income	income	NOUN
ftr-435	1359	21	tax	tax	NOUN
ftr-435	1359	22	at	at	ADP
ftr-435	1359	23	the	the	DET
ftr-435	1359	24	source	source	NOUN
ftr-435	1359	25	to	to	ADP
ftr-435	1359	26	statutory	statutory	ADJ
ftr-435	1359	27	stock	stock	NOUN
ftr-435	1359	28	options	option	NOUN
ftr-435	1359	29	,	,	PUNCT
ftr-435	1359	30	66	66	NUM
ftr-435	1359	31	f.r	f.r	NOUN
ftr-435	1359	32	.	.	PROPN
ftr-435	1359	33	57023	57023	NUM
ftr-435	1359	34	(	(	PUNCT
ftr-435	1359	35	11/14/01	11/14/01	NUM
ftr-435	1359	36	)	)	PUNCT
ftr-435	1359	37	.	.	PUNCT
ftr-435	1360	1	prop	prop	NOUN
ftr-435	1360	2	.	.	PUNCT
ftr-435	1360	3	regs	regs	PROPN
ftr-435	1360	4	.	.	PUNCT
ftr-435	1361	1	§	§	PROPN
ftr-435	1361	2	§	§	NOUN
ftr-435	1361	3	31.3121(a)-1(k	31.3121(a)-1(k	NOUN
ftr-435	1361	4	)	)	PUNCT
ftr-435	1361	5	,	,	PUNCT
ftr-435	1361	6	31.3306(b)-1(l	31.3306(b)-1(l	NUM
ftr-435	1361	7	)	)	PUNCT
ftr-435	1361	8	,	,	PUNCT
ftr-435	1361	9	and	and	CCONJ
ftr-435	1361	10	31.3401(a)-1(b)(9	31.3401(a)-1(b)(9	NUM
ftr-435	1361	11	)	)	PUNCT
ftr-435	1361	12	would	would	AUX
ftr-435	1361	13	provide	provide	VERB
ftr-435	1361	14	that	that	SCONJ
ftr-435	1361	15	the	the	DET
ftr-435	1361	16	holder	holder	NOUN
ftr-435	1361	17	of	of	ADP
ftr-435	1361	18	a	a	DET
ftr-435	1361	19	statutory	statutory	ADJ
ftr-435	1361	20	stock	stock	NOUN
ftr-435	1361	21	option	option	NOUN
ftr-435	1361	22	[	[	X
ftr-435	1361	23	§	§	PROPN
ftr-435	1361	24	422(b	422(b	PROPN
ftr-435	1361	25	)	)	PUNCT
ftr-435	1361	26	iso	iso	NOUN
ftr-435	1361	27	or	or	CCONJ
ftr-435	1361	28	§	§	PROPN
ftr-435	1361	29	423(b	423(b	PROPN
ftr-435	1361	30	)	)	PUNCT
ftr-435	1361	31	espp	espp	NOUN
ftr-435	1361	32	]	]	PUNCT
ftr-435	1361	33	receives	receive	VERB
ftr-435	1361	34	wages	wage	NOUN
ftr-435	1361	35	for	for	ADP
ftr-435	1361	36	fica	fica	PROPN
ftr-435	1361	37	and	and	CCONJ
ftr-435	1361	38	futa	futa	PROPN
ftr-435	1361	39	purposes	purpose	NOUN
ftr-435	1361	40	upon	upon	SCONJ
ftr-435	1361	41	exercise	exercise	NOUN
ftr-435	1361	42	of	of	ADP
ftr-435	1361	43	the	the	DET
ftr-435	1361	44	option	option	NOUN
ftr-435	1361	45	,	,	PUNCT
ftr-435	1361	46	but	but	CCONJ
ftr-435	1361	47	no	no	DET
ftr-435	1361	48	withholding	withholding	NOUN
ftr-435	1361	49	is	be	AUX
ftr-435	1361	50	required	require	VERB
ftr-435	1361	51	because	because	SCONJ
ftr-435	1361	52	no	no	DET
ftr-435	1361	53	gross	gross	ADJ
ftr-435	1361	54	income	income	NOUN
ftr-435	1361	55	has	have	AUX
ftr-435	1361	56	been	be	AUX
ftr-435	1361	57	received	receive	VERB
ftr-435	1361	58	.	.	PUNCT
ftr-435	1362	1	the	the	DET
ftr-435	1362	2	amount	amount	NOUN
ftr-435	1362	3	of	of	ADP
ftr-435	1362	4	the	the	DET
ftr-435	1362	5	wages	wage	NOUN
ftr-435	1362	6	received	receive	VERB
ftr-435	1362	7	is	be	AUX
ftr-435	1362	8	the	the	DET
ftr-435	1362	9	excess	excess	NOUN
ftr-435	1362	10	of	of	ADP
ftr-435	1362	11	the	the	DET
ftr-435	1362	12	fair	fair	ADJ
ftr-435	1362	13	market	market	NOUN
ftr-435	1362	14	value	value	NOUN
ftr-435	1362	15	of	of	ADP
ftr-435	1362	16	the	the	DET
ftr-435	1362	17	stock	stock	NOUN
ftr-435	1362	18	over	over	ADP
ftr-435	1362	19	the	the	DET
ftr-435	1362	20	amount	amount	NOUN
ftr-435	1362	21	paid	pay	VERB
ftr-435	1362	22	.	.	PUNCT
ftr-435	1363	1	the	the	DET
ftr-435	1363	2	irs	irs	PROPN
ftr-435	1363	3	will	will	AUX
ftr-435	1363	4	develop	develop	VERB
ftr-435	1363	5	�	�	NOUN
ftr-435	1363	6	rules	rule	NOUN
ftr-435	1363	7	of	of	ADP
ftr-435	1363	8	administrative	administrative	ADJ
ftr-435	1363	9	convenience	convenience	NOUN
ftr-435	1363	10	�	�	PROPN
ftr-435	1363	11	permitting	permit	VERB
ftr-435	1363	12	employers	employer	NOUN
ftr-435	1363	13	to	to	PART
ftr-435	1363	14	deem	deem	VERB
ftr-435	1363	15	the	the	DET
ftr-435	1363	16	wages	wage	NOUN
ftr-435	1363	17	to	to	PART
ftr-435	1363	18	have	have	AUX
ftr-435	1363	19	been	be	AUX
ftr-435	1363	20	paid	pay	VERB
ftr-435	1363	21	on	on	ADP
ftr-435	1363	22	a	a	DET
ftr-435	1363	23	specific	specific	ADJ
ftr-435	1363	24	date	date	NOUN
ftr-435	1363	25	or	or	CCONJ
ftr-435	1363	26	over	over	ADP
ftr-435	1363	27	a	a	DET
ftr-435	1363	28	specific	specific	ADJ
ftr-435	1363	29	period	period	NOUN
ftr-435	1363	30	of	of	ADP
ftr-435	1363	31	time	time	NOUN
ftr-435	1363	32	.	.	PUNCT
ftr-435	1364	1	income	income	NOUN
ftr-435	1364	2	tax	tax	NOUN
ftr-435	1364	3	withholding	withholding	NOUN
ftr-435	1364	4	is	be	AUX
ftr-435	1364	5	not	not	PART
ftr-435	1364	6	required	require	VERB
ftr-435	1364	7	because	because	SCONJ
ftr-435	1364	8	the	the	DET
ftr-435	1364	9	individual	individual	NOUN
ftr-435	1364	10	does	do	AUX
ftr-435	1364	11	not	not	PART
ftr-435	1364	12	receive	receive	VERB
ftr-435	1364	13	income	income	NOUN
ftr-435	1364	14	at	at	ADP
ftr-435	1364	15	the	the	DET
ftr-435	1364	16	time	time	NOUN
ftr-435	1364	17	of	of	ADP
ftr-435	1364	18	exercise	exercise	NOUN
ftr-435	1364	19	of	of	ADP
ftr-435	1364	20	an	an	DET
ftr-435	1364	21	iso	iso	NOUN
ftr-435	1364	22	or	or	CCONJ
ftr-435	1364	23	employee	employee	NOUN
ftr-435	1364	24	stock	stock	NOUN
ftr-435	1364	25	purchase	purchase	NOUN
ftr-435	1364	26	plan	plan	NOUN
ftr-435	1364	27	.	.	PUNCT
ftr-435	1365	1	however	however	ADV
ftr-435	1365	2	,	,	PUNCT
ftr-435	1365	3	the	the	DET
ftr-435	1365	4	irs	irs	PROPN
ftr-435	1365	5	will	will	AUX
ftr-435	1365	6	not	not	PART
ftr-435	1365	7	assert	assert	VERB
ftr-435	1365	8	fica	fica	PROPN
ftr-435	1365	9	or	or	CCONJ
ftr-435	1365	10	futa	futa	PROPN
ftr-435	1365	11	tax	tax	NOUN
ftr-435	1365	12	that	that	PRON
ftr-435	1365	13	is	be	AUX
ftr-435	1365	14	based	base	VERB
ftr-435	1365	15	upon	upon	SCONJ
ftr-435	1365	16	the	the	DET
ftr-435	1365	17	exercise	exercise	NOUN
ftr-435	1365	18	of	of	ADP
ftr-435	1365	19	a	a	DET
ftr-435	1365	20	statutory	statutory	ADJ
ftr-435	1365	21	stock	stock	NOUN
ftr-435	1365	22	option	option	NOUN
ftr-435	1365	23	that	that	PRON
ftr-435	1365	24	occurs	occur	VERB
ftr-435	1365	25	prior	prior	ADV
ftr-435	1365	26	to	to	ADP
ftr-435	1365	27	1/1/03	1/1/03	NUM
ftr-435	1365	28	.	.	PUNCT
ftr-435	1366	1	a.	a.	NOUN
ftr-435	1366	2	notice	notice	PROPN
ftr-435	1366	3	2001	2001	NUM
ftr-435	1366	4	-	-	SYM
ftr-435	1366	5	73	73	NUM
ftr-435	1366	6	,	,	PUNCT
ftr-435	1366	7	2001	2001	NUM
ftr-435	1366	8	-	-	SYM
ftr-435	1366	9	49	49	NUM
ftr-435	1366	10	i.r.b	i.r.b	NOUN
ftr-435	1366	11	.	.	PUNCT
ftr-435	1367	1	549	549	NUM
ftr-435	1367	2	(	(	PUNCT
ftr-435	1367	3	12/3/01	12/3/01	NUM
ftr-435	1367	4	)	)	PUNCT
ftr-435	1367	5	.	.	PUNCT
ftr-435	1368	1	the	the	DET
ftr-435	1368	2	irs	irs	PROPN
ftr-435	1368	3	announced	announce	VERB
ftr-435	1368	4	and	and	CCONJ
ftr-435	1368	5	requested	request	VERB
ftr-435	1368	6	comments	comment	NOUN
ftr-435	1368	7	on	on	ADP
ftr-435	1368	8	proposed	propose	VERB
ftr-435	1368	9	�	�	NOUN
ftr-435	1368	10	rules	rule	NOUN
ftr-435	1368	11	of	of	ADP
ftr-435	1368	12	administrative	administrative	ADJ
ftr-435	1368	13	convenience	convenience	NOUN
ftr-435	1368	14	�	�	PROPN
ftr-435	1368	15	permitting	permit	VERB
ftr-435	1368	16	employers	employer	NOUN
ftr-435	1368	17	to	to	PART
ftr-435	1368	18	deem	deem	VERB
ftr-435	1368	19	the	the	DET
ftr-435	1368	20	wages	wage	NOUN
ftr-435	1368	21	to	to	PART
ftr-435	1368	22	have	have	AUX
ftr-435	1368	23	been	be	AUX
ftr-435	1368	24	paid	pay	VERB
ftr-435	1368	25	on	on	ADP
ftr-435	1368	26	a	a	DET
ftr-435	1368	27	specific	specific	ADJ
ftr-435	1368	28	date	date	NOUN
ftr-435	1368	29	for	for	ADP
ftr-435	1368	30	fica	fica	PROPN
ftr-435	1368	31	and	and	CCONJ
ftr-435	1368	32	futa	futa	PROPN
ftr-435	1368	33	purposes	purpose	NOUN
ftr-435	1368	34	.	.	PUNCT
ftr-435	1369	1	fica	fica	PROPN
ftr-435	1369	2	and	and	CCONJ
ftr-435	1369	3	futa	futa	PROPN
ftr-435	1369	4	wages	wage	NOUN
ftr-435	1369	5	could	could	AUX
ftr-435	1369	6	be	be	AUX
ftr-435	1369	7	treated	treat	VERB
ftr-435	1369	8	as	as	SCONJ
ftr-435	1369	9	paid	pay	VERB
ftr-435	1369	10	on	on	ADP
ftr-435	1369	11	a	a	DET
ftr-435	1369	12	pay	pay	NOUN
ftr-435	1369	13	period	period	NOUN
ftr-435	1369	14	,	,	PUNCT
ftr-435	1369	15	quarterly	quarterly	ADJ
ftr-435	1369	16	,	,	PUNCT
ftr-435	1369	17	semi	semi	ADJ
ftr-435	1369	18	-	-	ADJ
ftr-435	1369	19	annual	annual	ADJ
ftr-435	1369	20	,	,	PUNCT
ftr-435	1369	21	annual	annual	ADJ
ftr-435	1369	22	,	,	PUNCT
ftr-435	1369	23	of	of	ADP
ftr-435	1369	24	other	other	ADJ
ftr-435	1369	25	.	.	PUNCT
ftr-435	1370	1	b.	b.	PROPN
ftr-435	1370	2	notice	notice	PROPN
ftr-435	1370	3	2001	2001	NUM
ftr-435	1370	4	-	-	SYM
ftr-435	1370	5	72	72	NUM
ftr-435	1370	6	,	,	PUNCT
ftr-435	1370	7	2001	2001	NUM
ftr-435	1370	8	-	-	SYM
ftr-435	1370	9	49	49	NUM
ftr-435	1370	10	i.r.b	i.r.b	NOUN
ftr-435	1370	11	.	.	PUNCT
ftr-435	1371	1	548	548	NUM
ftr-435	1371	2	(	(	PUNCT
ftr-435	1371	3	12/3/01	12/3/01	NUM
ftr-435	1371	4	)	)	PUNCT
ftr-435	1371	5	.	.	PUNCT
ftr-435	1372	1	the	the	DET
ftr-435	1372	2	irs	irs	PROPN
ftr-435	1372	3	announced	announce	VERB
ftr-435	1372	4	and	and	CCONJ
ftr-435	1372	5	requested	request	VERB
ftr-435	1372	6	comments	comment	NOUN
ftr-435	1372	7	on	on	ADP
ftr-435	1372	8	proposed	propose	VERB
ftr-435	1372	9	rules	rule	NOUN
ftr-435	1372	10	regarding	regard	VERB
ftr-435	1372	11	the	the	DET
ftr-435	1372	12	employer	employer	NOUN
ftr-435	1372	13	�	�	PROPN
ftr-435	1372	14	s	s	PART
ftr-435	1372	15	income	income	NOUN
ftr-435	1372	16	tax	tax	NOUN
ftr-435	1372	17	withholding	withholding	NOUN
ftr-435	1372	18	and	and	CCONJ
ftr-435	1372	19	reporting	report	VERB
ftr-435	1372	20	obligations	obligation	NOUN
ftr-435	1372	21	on	on	ADP
ftr-435	1372	22	the	the	DET
ftr-435	1372	23	sale	sale	NOUN
ftr-435	1372	24	by	by	ADP
ftr-435	1372	25	an	an	DET
ftr-435	1372	26	employee	employee	NOUN
ftr-435	1372	27	of	of	ADP
ftr-435	1372	28	stock	stock	NOUN
ftr-435	1372	29	received	receive	VERB
ftr-435	1372	30	pursuant	pursuant	ADV
ftr-435	1372	31	to	to	PART
ftr-435	1372	32	exercise	exercise	VERB
ftr-435	1372	33	of	of	ADP
ftr-435	1372	34	a	a	DET
ftr-435	1372	35	statutory	statutory	ADJ
ftr-435	1372	36	stock	stock	NOUN
ftr-435	1372	37	option	option	NOUN
ftr-435	1372	38	.	.	PUNCT
ftr-435	1373	1	the	the	DET
ftr-435	1373	2	employer	employer	NOUN
ftr-435	1373	3	is	be	AUX
ftr-435	1373	4	not	not	PART
ftr-435	1373	5	required	require	VERB
ftr-435	1373	6	to	to	PART
ftr-435	1373	7	withhold	withhold	VERB
ftr-435	1373	8	,	,	PUNCT
ftr-435	1373	9	but	but	CCONJ
ftr-435	1373	10	is	be	AUX
ftr-435	1373	11	required	require	VERB
ftr-435	1373	12	to	to	PART
ftr-435	1373	13	report	report	VERB
ftr-435	1373	14	if	if	SCONJ
ftr-435	1373	15	the	the	DET
ftr-435	1373	16	amount	amount	NOUN
ftr-435	1373	17	is	be	AUX
ftr-435	1373	18	at	at	ADV
ftr-435	1373	19	least	least	ADJ
ftr-435	1373	20	$	$	SYM
ftr-435	1373	21	600	600	NUM
ftr-435	1373	22	,	,	PUNCT
ftr-435	1373	23	unless	unless	SCONJ
ftr-435	1373	24	the	the	DET
ftr-435	1373	25	employer	employer	NOUN
ftr-435	1373	26	has	have	AUX
ftr-435	1373	27	made	make	VERB
ftr-435	1373	28	reasonable	reasonable	ADJ
ftr-435	1373	29	efforts	effort	NOUN
ftr-435	1373	30	to	to	PART
ftr-435	1373	31	determine	determine	VERB
ftr-435	1373	32	if	if	SCONJ
ftr-435	1373	33	reporting	reporting	NOUN
ftr-435	1373	34	is	be	AUX
ftr-435	1373	35	necessary	necessary	ADJ
ftr-435	1373	36	and	and	CCONJ
ftr-435	1373	37	has	have	AUX
ftr-435	1373	38	been	be	AUX
ftr-435	1373	39	unable	unable	ADJ
ftr-435	1373	40	to	to	PART
ftr-435	1373	41	do	do	VERB
ftr-435	1373	42	so	so	ADV
ftr-435	1373	43	.	.	PUNCT
ftr-435	1374	1	688	688	NUM
ftr-435	1374	2	florida	florida	PROPN
ftr-435	1374	3	tax	tax	NOUN
ftr-435	1374	4	review	review	NOUN
ftr-435	1374	5	[	[	X
ftr-435	1374	6	vol.5	vol.5	NOUN
ftr-435	1374	7	:	:	PUNCT
ftr-435	1374	8	si	si	PROPN
ftr-435	1374	9	3	3	NUM
ftr-435	1374	10	.	.	PUNCT
ftr-435	1375	1	a	a	DET
ftr-435	1375	2	contractual	contractual	ADJ
ftr-435	1375	3	forfeiture	forfeiture	NOUN
ftr-435	1375	4	provision	provision	NOUN
ftr-435	1375	5	piggy	piggy	NOUN
ftr-435	1375	6	-	-	PUNCT
ftr-435	1375	7	backed	back	VERB
ftr-435	1375	8	on	on	ADP
ftr-435	1375	9	an	an	DET
ftr-435	1375	10	extended	extended	ADJ
ftr-435	1375	11	§	§	NOUN
ftr-435	1375	12	16(b	16(b	NUM
ftr-435	1375	13	)	)	PUNCT
ftr-435	1375	14	period	period	NOUN
ftr-435	1375	15	isn	isn	PROPN
ftr-435	1375	16	�	�	PROPN
ftr-435	1375	17	t	t	NOUN
ftr-435	1375	18	good	good	ADJ
ftr-435	1375	19	enough	enough	ADV
ftr-435	1375	20	to	to	PART
ftr-435	1375	21	avoid	avoid	VERB
ftr-435	1375	22	current	current	ADJ
ftr-435	1375	23	recognition	recognition	NOUN
ftr-435	1375	24	.	.	PUNCT
ftr-435	1376	1	tanner	tanner	NOUN
ftr-435	1376	2	v.	v.	PROPN
ftr-435	1376	3	commissioner	commissioner	PROPN
ftr-435	1376	4	,	,	PUNCT
ftr-435	1376	5	117	117	NUM
ftr-435	1376	6	t.c	t.c	PROPN
ftr-435	1376	7	.	.	PROPN
ftr-435	1376	8	237	237	NUM
ftr-435	1376	9	(	(	PUNCT
ftr-435	1376	10	12/10/01	12/10/01	NUM
ftr-435	1376	11	)	)	PUNCT
ftr-435	1376	12	.	.	PUNCT
ftr-435	1377	1	pursuant	pursuant	ADJ
ftr-435	1377	2	to	to	ADP
ftr-435	1377	3	an	an	DET
ftr-435	1377	4	agreement	agreement	NOUN
ftr-435	1377	5	to	to	PART
ftr-435	1377	6	acquire	acquire	VERB
ftr-435	1377	7	control	control	NOUN
ftr-435	1377	8	of	of	ADP
ftr-435	1377	9	a	a	DET
ftr-435	1377	10	corporation	corporation	NOUN
ftr-435	1377	11	,	,	PUNCT
ftr-435	1377	12	the	the	DET
ftr-435	1377	13	taxpayer	taxpayer	NOUN
ftr-435	1377	14	signed	sign	VERB
ftr-435	1377	15	a	a	DET
ftr-435	1377	16	lockup	lockup	NOUN
ftr-435	1377	17	agreement	agreement	NOUN
ftr-435	1377	18	that	that	PRON
ftr-435	1377	19	restricted	restrict	VERB
ftr-435	1377	20	his	his	PRON
ftr-435	1377	21	sale	sale	NOUN
ftr-435	1377	22	of	of	ADP
ftr-435	1377	23	stock	stock	NOUN
ftr-435	1377	24	by	by	ADP
ftr-435	1377	25	providing	provide	VERB
ftr-435	1377	26	that	that	SCONJ
ftr-435	1377	27	if	if	SCONJ
ftr-435	1377	28	he	he	PRON
ftr-435	1377	29	sold	sell	VERB
ftr-435	1377	30	any	any	DET
ftr-435	1377	31	stock	stock	NOUN
ftr-435	1377	32	within	within	ADP
ftr-435	1377	33	2	2	NUM
ftr-435	1377	34	years	year	NOUN
ftr-435	1377	35	of	of	ADP
ftr-435	1377	36	its	its	PRON
ftr-435	1377	37	acquisition	acquisition	NOUN
ftr-435	1377	38	,	,	PUNCT
ftr-435	1377	39	he	he	PRON
ftr-435	1377	40	would	would	AUX
ftr-435	1377	41	be	be	AUX
ftr-435	1377	42	subject	subject	ADJ
ftr-435	1377	43	to	to	ADP
ftr-435	1377	44	§	§	PROPN
ftr-435	1377	45	16(b	16(b	NUM
ftr-435	1377	46	)	)	PUNCT
ftr-435	1377	47	of	of	ADP
ftr-435	1377	48	the	the	DET
ftr-435	1377	49	securities	securities	PROPN
ftr-435	1377	50	exchange	exchange	PROPN
ftr-435	1377	51	act	act	NOUN
ftr-435	1377	52	of	of	ADP
ftr-435	1377	53	1934	1934	NUM
ftr-435	1377	54	.	.	PUNCT
ftr-435	1378	1	on	on	ADP
ftr-435	1378	2	6/9/93	6/9/93	NUM
ftr-435	1378	3	,	,	PUNCT
ftr-435	1378	4	the	the	DET
ftr-435	1378	5	taxpayer	taxpayer	NOUN
ftr-435	1378	6	received	receive	VERB
ftr-435	1378	7	a	a	DET
ftr-435	1378	8	nonstatutory	nonstatutory	ADJ
ftr-435	1378	9	employee	employee	NOUN
ftr-435	1378	10	stock	stock	NOUN
ftr-435	1378	11	option	option	NOUN
ftr-435	1378	12	from	from	ADP
ftr-435	1378	13	c	c	NOUN
ftr-435	1378	14	;	;	PUNCT
ftr-435	1378	15	on	on	ADP
ftr-435	1378	16	9/7/94	9/7/94	NUM
ftr-435	1378	17	,	,	PUNCT
ftr-435	1378	18	he	he	PRON
ftr-435	1378	19	exercised	exercise	VERB
ftr-435	1378	20	this	this	DET
ftr-435	1378	21	stock	stock	NOUN
ftr-435	1378	22	option	option	NOUN
ftr-435	1378	23	.	.	PUNCT
ftr-435	1379	1	he	he	PRON
ftr-435	1379	2	pledged	pledge	VERB
ftr-435	1379	3	some	some	PRON
ftr-435	1379	4	of	of	ADP
ftr-435	1379	5	this	this	DET
ftr-435	1379	6	stock	stock	NOUN
ftr-435	1379	7	as	as	ADP
ftr-435	1379	8	collateral	collateral	NOUN
ftr-435	1379	9	for	for	ADP
ftr-435	1379	10	a	a	DET
ftr-435	1379	11	loan	loan	NOUN
ftr-435	1379	12	,	,	PUNCT
ftr-435	1379	13	and	and	CCONJ
ftr-435	1379	14	the	the	DET
ftr-435	1379	15	stock	stock	NOUN
ftr-435	1379	16	was	be	AUX
ftr-435	1379	17	subsequently	subsequently	ADV
ftr-435	1379	18	sold	sell	VERB
ftr-435	1379	19	by	by	ADP
ftr-435	1379	20	the	the	DET
ftr-435	1379	21	lender	lender	NOUN
ftr-435	1379	22	.	.	PUNCT
ftr-435	1380	1	the	the	DET
ftr-435	1380	2	commissioner	commissioner	NOUN
ftr-435	1380	3	determined	determine	VERB
ftr-435	1380	4	that	that	SCONJ
ftr-435	1380	5	the	the	DET
ftr-435	1380	6	taxpayer	taxpayer	NOUN
ftr-435	1380	7	realized	realize	VERB
ftr-435	1380	8	income	income	NOUN
ftr-435	1380	9	in	in	ADP
ftr-435	1380	10	1994	1994	NUM
ftr-435	1380	11	from	from	ADP
ftr-435	1380	12	the	the	DET
ftr-435	1380	13	exercise	exercise	NOUN
ftr-435	1380	14	of	of	ADP
ftr-435	1380	15	the	the	DET
ftr-435	1380	16	stock	stock	NOUN
ftr-435	1380	17	option	option	NOUN
ftr-435	1380	18	based	base	VERB
ftr-435	1380	19	on	on	ADP
ftr-435	1380	20	the	the	DET
ftr-435	1380	21	difference	difference	NOUN
ftr-435	1380	22	between	between	ADP
ftr-435	1380	23	the	the	DET
ftr-435	1380	24	option	option	NOUN
ftr-435	1380	25	price	price	NOUN
ftr-435	1380	26	and	and	CCONJ
ftr-435	1380	27	the	the	DET
ftr-435	1380	28	price	price	NOUN
ftr-435	1380	29	the	the	DET
ftr-435	1380	30	stock	stock	NOUN
ftr-435	1380	31	was	be	AUX
ftr-435	1380	32	selling	sell	VERB
ftr-435	1380	33	for	for	ADP
ftr-435	1380	34	on	on	ADP
ftr-435	1380	35	the	the	DET
ftr-435	1380	36	date	date	NOUN
ftr-435	1380	37	the	the	DET
ftr-435	1380	38	option	option	NOUN
ftr-435	1380	39	was	be	AUX
ftr-435	1380	40	exercised	exercise	VERB
ftr-435	1380	41	.	.	PUNCT
ftr-435	1381	1	the	the	DET
ftr-435	1381	2	taxpayer	taxpayer	NOUN
ftr-435	1381	3	argued	argue	VERB
ftr-435	1381	4	that	that	SCONJ
ftr-435	1381	5	during	during	ADP
ftr-435	1381	6	1994	1994	NUM
ftr-435	1381	7	the	the	DET
ftr-435	1381	8	stock	stock	NOUN
ftr-435	1381	9	was	be	AUX
ftr-435	1381	10	subject	subject	ADJ
ftr-435	1381	11	to	to	ADP
ftr-435	1381	12	risk	risk	NOUN
ftr-435	1381	13	of	of	ADP
ftr-435	1381	14	forfeiture	forfeiture	NOUN
ftr-435	1381	15	under	under	ADP
ftr-435	1381	16	§	§	PROPN
ftr-435	1381	17	83(c)(3	83(c)(3	NUM
ftr-435	1381	18	)	)	PUNCT
ftr-435	1381	19	as	as	ADP
ftr-435	1381	20	a	a	DET
ftr-435	1381	21	result	result	NOUN
ftr-435	1381	22	of	of	ADP
ftr-435	1381	23	the	the	DET
ftr-435	1381	24	lock	lock	NOUN
ftr-435	1381	25	-	-	PUNCT
ftr-435	1381	26	up	up	ADP
ftr-435	1381	27	agreement	agreement	NOUN
ftr-435	1381	28	.	.	PUNCT
ftr-435	1382	1	judge	judge	PROPN
ftr-435	1382	2	vasquez	vasquez	PROPN
ftr-435	1382	3	held	hold	VERB
ftr-435	1382	4	that	that	SCONJ
ftr-435	1382	5	§	§	PROPN
ftr-435	1382	6	83(c)(3	83(c)(3	NUM
ftr-435	1382	7	)	)	PUNCT
ftr-435	1382	8	was	be	AUX
ftr-435	1382	9	inapplicable	inapplicable	ADJ
ftr-435	1382	10	because	because	SCONJ
ftr-435	1382	11	the	the	DET
ftr-435	1382	12	6	6	NUM
ftr-435	1382	13	-	-	PUNCT
ftr-435	1382	14	month	month	NOUN
ftr-435	1382	15	restricted	restrict	VERB
ftr-435	1382	16	period	period	NOUN
ftr-435	1382	17	under	under	ADP
ftr-435	1382	18	§	§	PROPN
ftr-435	1382	19	16(b	16(b	NUM
ftr-435	1382	20	)	)	PUNCT
ftr-435	1382	21	of	of	ADP
ftr-435	1382	22	the	the	DET
ftr-435	1382	23	securities	securities	PROPN
ftr-435	1382	24	exchange	exchange	PROPN
ftr-435	1382	25	act	act	NOUN
ftr-435	1382	26	of	of	ADP
ftr-435	1382	27	1934	1934	NUM
ftr-435	1382	28	commenced	commence	VERB
ftr-435	1382	29	on	on	ADP
ftr-435	1382	30	the	the	DET
ftr-435	1382	31	date	date	NOUN
ftr-435	1382	32	of	of	ADP
ftr-435	1382	33	grant	grant	NOUN
ftr-435	1382	34	of	of	ADP
ftr-435	1382	35	the	the	DET
ftr-435	1382	36	option	option	NOUN
ftr-435	1382	37	and	and	CCONJ
ftr-435	1382	38	had	have	AUX
ftr-435	1382	39	expired	expire	VERB
ftr-435	1382	40	on	on	ADP
ftr-435	1382	41	the	the	DET
ftr-435	1382	42	date	date	NOUN
ftr-435	1382	43	of	of	ADP
ftr-435	1382	44	exercise	exercise	NOUN
ftr-435	1382	45	.	.	PUNCT
ftr-435	1383	1	furthermore	furthermore	ADV
ftr-435	1383	2	,	,	PUNCT
ftr-435	1383	3	for	for	ADP
ftr-435	1383	4	purposes	purpose	NOUN
ftr-435	1383	5	of	of	ADP
ftr-435	1383	6	§	§	PROPN
ftr-435	1383	7	83(c)(3	83(c)(3	NUM
ftr-435	1383	8	)	)	PUNCT
ftr-435	1383	9	the	the	DET
ftr-435	1383	10	six	six	NUM
ftr-435	1383	11	-	-	PUNCT
ftr-435	1383	12	month	month	NOUN
ftr-435	1383	13	period	period	NOUN
ftr-435	1383	14	in	in	ADP
ftr-435	1383	15	§	§	PROPN
ftr-435	1383	16	16(b	16(b	NUM
ftr-435	1383	17	)	)	PUNCT
ftr-435	1383	18	can	can	AUX
ftr-435	1383	19	not	not	PART
ftr-435	1383	20	be	be	AUX
ftr-435	1383	21	extended	extend	VERB
ftr-435	1383	22	by	by	ADP
ftr-435	1383	23	agreement	agreement	NOUN
ftr-435	1383	24	.	.	PUNCT
ftr-435	1384	1	accordingly	accordingly	ADV
ftr-435	1384	2	,	,	PUNCT
ftr-435	1384	3	the	the	DET
ftr-435	1384	4	taxpayer	taxpayer	NOUN
ftr-435	1384	5	realized	realize	VERB
ftr-435	1384	6	income	income	NOUN
ftr-435	1384	7	at	at	ADP
ftr-435	1384	8	the	the	DET
ftr-435	1384	9	time	time	NOUN
ftr-435	1384	10	the	the	DET
ftr-435	1384	11	option	option	NOUN
ftr-435	1384	12	was	be	AUX
ftr-435	1384	13	exercised	exercise	VERB
ftr-435	1384	14	.	.	PUNCT
ftr-435	1385	1	c.	c.	PROPN
ftr-435	1385	2	individual	individual	PROPN
ftr-435	1385	3	retirement	retirement	NOUN
ftr-435	1385	4	accounts	account	VERB
ftr-435	1385	5	1	1	NUM
ftr-435	1385	6	.	.	PUNCT
ftr-435	1386	1	they	they	PRON
ftr-435	1386	2	�	�	VERB
ftr-435	1386	3	re	re	VERB
ftr-435	1386	4	taking	take	VERB
ftr-435	1386	5	all	all	DET
ftr-435	1386	6	the	the	DET
ftr-435	1386	7	fun	fun	NOUN
ftr-435	1386	8	out	out	ADP
ftr-435	1386	9	of	of	ADP
ftr-435	1386	10	calculating	calculate	VERB
ftr-435	1386	11	minimum	minimum	NOUN
ftr-435	1386	12	required	require	VERB
ftr-435	1386	13	distributions	distribution	NOUN
ftr-435	1386	14	from	from	ADP
ftr-435	1386	15	plans	plan	NOUN
ftr-435	1386	16	and	and	CCONJ
ftr-435	1386	17	iras	ira	NOUN
ftr-435	1386	18	.	.	PROPN
ftr-435	1386	19	reg-130477	reg-130477	NOUN
ftr-435	1386	20	-	-	PUNCT
ftr-435	1386	21	00	00	NUM
ftr-435	1386	22	and	and	CCONJ
ftr-435	1386	23	reg-130481	reg-130481	NOUN
ftr-435	1386	24	-	-	PUNCT
ftr-435	1386	25	00	00	PROPN
ftr-435	1386	26	,	,	PUNCT
ftr-435	1386	27	required	require	VERB
ftr-435	1386	28	distributions	distribution	NOUN
ftr-435	1386	29	from	from	ADP
ftr-435	1386	30	retirement	retirement	NOUN
ftr-435	1386	31	plans	plan	NOUN
ftr-435	1386	32	,	,	PUNCT
ftr-435	1386	33	66	66	NUM
ftr-435	1386	34	f.r	f.r	NOUN
ftr-435	1386	35	.	.	PROPN
ftr-435	1386	36	3928	3928	NUM
ftr-435	1386	37	(	(	PUNCT
ftr-435	1386	38	1/17/01	1/17/01	NUM
ftr-435	1386	39	)	)	PUNCT
ftr-435	1386	40	.	.	PUNCT
ftr-435	1387	1	proposed	propose	VERB
ftr-435	1387	2	regulations	regulation	NOUN
ftr-435	1387	3	under	under	ADP
ftr-435	1387	4	§	§	PROPN
ftr-435	1387	5	401(a)(9	401(a)(9	PROPN
ftr-435	1387	6	)	)	PUNCT
ftr-435	1387	7	,	,	PUNCT
ftr-435	1387	8	etc	etc	X
ftr-435	1387	9	.	.	X
ftr-435	1387	10	,	,	PUNCT
ftr-435	1387	11	substantially	substantially	ADV
ftr-435	1387	12	simplify	simplify	VERB
ftr-435	1387	13	the	the	DET
ftr-435	1387	14	calculation	calculation	NOUN
ftr-435	1387	15	of	of	ADP
ftr-435	1387	16	minimum	minimum	ADJ
ftr-435	1387	17	required	require	VERB
ftr-435	1387	18	distributions	distribution	NOUN
ftr-435	1387	19	from	from	ADP
ftr-435	1387	20	qualified	qualified	ADJ
ftr-435	1387	21	plans	plan	NOUN
ftr-435	1387	22	,	,	PUNCT
ftr-435	1387	23	iras	ira	NOUN
ftr-435	1387	24	,	,	PUNCT
ftr-435	1387	25	and	and	CCONJ
ftr-435	1387	26	other	other	ADJ
ftr-435	1387	27	related	related	ADJ
ftr-435	1387	28	retirement	retirement	NOUN
ftr-435	1387	29	savings	saving	NOUN
ftr-435	1387	30	vehicles	vehicle	NOUN
ftr-435	1387	31	.	.	PUNCT
ftr-435	1388	1	the	the	DET
ftr-435	1388	2	changes	change	NOUN
ftr-435	1388	3	in	in	ADP
ftr-435	1388	4	the	the	DET
ftr-435	1388	5	proposed	propose	VERB
ftr-435	1388	6	regulations	regulation	NOUN
ftr-435	1388	7	are	be	AUX
ftr-435	1388	8	based	base	VERB
ftr-435	1388	9	on	on	ADP
ftr-435	1388	10	the	the	DET
ftr-435	1388	11	concept	concept	NOUN
ftr-435	1388	12	of	of	ADP
ftr-435	1388	13	a	a	DET
ftr-435	1388	14	uniform	uniform	ADJ
ftr-435	1388	15	lifetime	lifetime	NOUN
ftr-435	1388	16	distribution	distribution	NOUN
ftr-435	1388	17	period	period	NOUN
ftr-435	1388	18	.	.	PUNCT
ftr-435	1389	1	the	the	DET
ftr-435	1389	2	regulations	regulation	NOUN
ftr-435	1389	3	provide	provide	VERB
ftr-435	1389	4	a	a	DET
ftr-435	1389	5	single	single	ADJ
ftr-435	1389	6	table	table	NOUN
ftr-435	1389	7	that	that	SCONJ
ftr-435	1389	8	any	any	DET
ftr-435	1389	9	recipient	recipient	NOUN
ftr-435	1389	10	can	can	AUX
ftr-435	1389	11	use	use	VERB
ftr-435	1389	12	to	to	PART
ftr-435	1389	13	calculate	calculate	VERB
ftr-435	1389	14	his	his	PRON
ftr-435	1389	15	or	or	CCONJ
ftr-435	1389	16	her	her	PRON
ftr-435	1389	17	yearly	yearly	ADJ
ftr-435	1389	18	mrd	mrd	ADJ
ftr-435	1389	19	amount	amount	NOUN
ftr-435	1389	20	by	by	ADP
ftr-435	1389	21	plugging	plug	VERB
ftr-435	1389	22	in	in	ADP
ftr-435	1389	23	his	his	PRON
ftr-435	1389	24	or	or	CCONJ
ftr-435	1389	25	her	her	PRON
ftr-435	1389	26	age	age	NOUN
ftr-435	1389	27	and	and	CCONJ
ftr-435	1389	28	the	the	DET
ftr-435	1389	29	prior	prior	ADJ
ftr-435	1389	30	year	year	NOUN
ftr-435	1389	31	-	-	PUNCT
ftr-435	1389	32	end	end	NOUN
ftr-435	1389	33	balance	balance	NOUN
ftr-435	1389	34	of	of	ADP
ftr-435	1389	35	his	his	PRON
ftr-435	1389	36	or	or	CCONJ
ftr-435	1389	37	her	her	PRON
ftr-435	1389	38	retirement	retirement	NOUN
ftr-435	1389	39	account	account	NOUN
ftr-435	1389	40	or	or	CCONJ
ftr-435	1389	41	ira	ira	PROPN
ftr-435	1389	42	.	.	PUNCT
ftr-435	1390	1	the	the	DET
ftr-435	1390	2	table	table	NOUN
ftr-435	1390	3	eliminates	eliminate	VERB
ftr-435	1390	4	the	the	DET
ftr-435	1390	5	need	need	NOUN
ftr-435	1390	6	to	to	PART
ftr-435	1390	7	elect	elect	VERB
ftr-435	1390	8	recalculation	recalculation	NOUN
ftr-435	1390	9	of	of	ADP
ftr-435	1390	10	life	life	NOUN
ftr-435	1390	11	expectancy	expectancy	NOUN
ftr-435	1390	12	,	,	PUNCT
ftr-435	1390	13	determine	determine	VERB
ftr-435	1390	14	a	a	DET
ftr-435	1390	15	designated	designate	VERB
ftr-435	1390	16	beneficiary	beneficiary	NOUN
ftr-435	1390	17	by	by	ADP
ftr-435	1390	18	the	the	DET
ftr-435	1390	19	required	required	ADJ
ftr-435	1390	20	beginning	beginning	NOUN
ftr-435	1390	21	date	date	NOUN
ftr-435	1390	22	,	,	PUNCT
ftr-435	1390	23	or	or	CCONJ
ftr-435	1390	24	satisfy	satisfy	VERB
ftr-435	1390	25	a	a	DET
ftr-435	1390	26	separate	separate	ADJ
ftr-435	1390	27	incidental	incidental	ADJ
ftr-435	1390	28	death	death	NOUN
ftr-435	1390	29	benefit	benefit	NOUN
ftr-435	1390	30	rule	rule	NOUN
ftr-435	1390	31	.	.	PUNCT
ftr-435	1391	1	the	the	DET
ftr-435	1391	2	proposed	propose	VERB
ftr-435	1391	3	regulations	regulation	NOUN
ftr-435	1391	4	will	will	AUX
ftr-435	1391	5	result	result	VERB
ftr-435	1391	6	in	in	ADP
ftr-435	1391	7	reducing	reduce	VERB
ftr-435	1391	8	mrds	mrd	NOUN
ftr-435	1391	9	for	for	ADP
ftr-435	1391	10	the	the	DET
ftr-435	1391	11	vast	vast	ADJ
ftr-435	1391	12	majority	majority	NOUN
ftr-435	1391	13	of	of	ADP
ftr-435	1391	14	employees	employee	NOUN
ftr-435	1391	15	and	and	CCONJ
ftr-435	1391	16	ira	ira	PROPN
ftr-435	1391	17	holders	holder	NOUN
ftr-435	1391	18	.	.	PUNCT
ftr-435	1392	1	although	although	SCONJ
ftr-435	1392	2	mrds	mrd	NOUN
ftr-435	1392	3	will	will	AUX
ftr-435	1392	4	be	be	AUX
ftr-435	1392	5	calculated	calculate	VERB
ftr-435	1392	6	without	without	ADP
ftr-435	1392	7	regard	regard	NOUN
ftr-435	1392	8	to	to	ADP
ftr-435	1392	9	the	the	DET
ftr-435	1392	10	beneficiary	beneficiary	NOUN
ftr-435	1392	11	�	�	PROPN
ftr-435	1392	12	s	s	PART
ftr-435	1392	13	age	age	NOUN
ftr-435	1392	14	,	,	PUNCT
ftr-435	1392	15	the	the	DET
ftr-435	1392	16	regulations	regulation	NOUN
ftr-435	1392	17	will	will	AUX
ftr-435	1392	18	continue	continue	VERB
ftr-435	1392	19	to	to	PART
ftr-435	1392	20	permit	permit	VERB
ftr-435	1392	21	a	a	DET
ftr-435	1392	22	longer	long	ADJ
ftr-435	1392	23	payout	payout	ADJ
ftr-435	1392	24	period	period	NOUN
ftr-435	1392	25	if	if	SCONJ
ftr-435	1392	26	the	the	DET
ftr-435	1392	27	beneficiary	beneficiary	NOUN
ftr-435	1392	28	is	be	AUX
ftr-435	1392	29	a	a	DET
ftr-435	1392	30	spouse	spouse	NOUN
ftr-435	1392	31	more	more	ADJ
ftr-435	1392	32	than	than	ADP
ftr-435	1392	33	10	10	NUM
ftr-435	1392	34	years	year	NOUN
ftr-435	1392	35	younger	young	ADJ
ftr-435	1392	36	than	than	ADP
ftr-435	1392	37	the	the	DET
ftr-435	1392	38	employee	employee	NOUN
ftr-435	1392	39	.	.	PUNCT
ftr-435	1393	1	2002	2002	NUM
ftr-435	1393	2	]	]	PUNCT
ftr-435	1393	3	recent	recent	ADJ
ftr-435	1393	4	developments	development	NOUN
ftr-435	1393	5	in	in	ADP
ftr-435	1393	6	federal	federal	ADJ
ftr-435	1393	7	income	income	NOUN
ftr-435	1393	8	taxation	taxation	NOUN
ftr-435	1393	9	689	689	NUM
ftr-435	1393	10	2	2	NUM
ftr-435	1393	11	.	.	PUNCT
ftr-435	1393	12	�	�	PROPN
ftr-435	1393	13	active	active	ADJ
ftr-435	1393	14	participation	participation	NOUN
ftr-435	1393	15	�	�	PROPN
ftr-435	1393	16	in	in	ADP
ftr-435	1393	17	a	a	DET
ftr-435	1393	18	plan	plan	NOUN
ftr-435	1393	19	turns	turn	VERB
ftr-435	1393	20	on	on	ADP
ftr-435	1393	21	accruing	accrue	VERB
ftr-435	1393	22	any	any	DET
ftr-435	1393	23	slight	slight	ADJ
ftr-435	1393	24	benefit	benefit	NOUN
ftr-435	1393	25	,	,	PUNCT
ftr-435	1393	26	not	not	PART
ftr-435	1393	27	on	on	ADP
ftr-435	1393	28	having	have	VERB
ftr-435	1393	29	a	a	DET
ftr-435	1393	30	chance	chance	NOUN
ftr-435	1393	31	of	of	ADP
ftr-435	1393	32	actually	actually	ADV
ftr-435	1393	33	getting	get	VERB
ftr-435	1393	34	anything	anything	PRON
ftr-435	1393	35	back	back	ADV
ftr-435	1393	36	from	from	ADP
ftr-435	1393	37	the	the	DET
ftr-435	1393	38	plan	plan	NOUN
ftr-435	1393	39	.	.	PUNCT
ftr-435	1394	1	wade	wade	PROPN
ftr-435	1394	2	v.	v.	PROPN
ftr-435	1394	3	commissioner	commissioner	PROPN
ftr-435	1394	4	,	,	PUNCT
ftr-435	1394	5	t.c	t.c	PROPN
ftr-435	1394	6	.	.	PROPN
ftr-435	1394	7	memo	memo	NOUN
ftr-435	1394	8	.	.	PUNCT
ftr-435	1395	1	2001	2001	NUM
ftr-435	1395	2	-	-	SYM
ftr-435	1395	3	114	114	NUM
ftr-435	1395	4	(	(	PUNCT
ftr-435	1395	5	5/14/01	5/14/01	NUM
ftr-435	1395	6	)	)	PUNCT
ftr-435	1395	7	.	.	PUNCT
ftr-435	1396	1	mrs	mrs	PROPN
ftr-435	1396	2	.	.	PROPN
ftr-435	1396	3	wade	wade	PROPN
ftr-435	1396	4	,	,	PUNCT
ftr-435	1396	5	who	who	PRON
ftr-435	1396	6	was	be	AUX
ftr-435	1396	7	a	a	DET
ftr-435	1396	8	part	part	ADJ
ftr-435	1396	9	-	-	PUNCT
ftr-435	1396	10	time	time	NOUN
ftr-435	1396	11	community	community	NOUN
ftr-435	1396	12	college	college	NOUN
ftr-435	1396	13	teacher	teacher	NOUN
ftr-435	1396	14	,	,	PUNCT
ftr-435	1396	15	was	be	AUX
ftr-435	1396	16	an	an	DET
ftr-435	1396	17	active	active	ADJ
ftr-435	1396	18	participant	participant	NOUN
ftr-435	1396	19	in	in	ADP
ftr-435	1396	20	a	a	DET
ftr-435	1396	21	qualified	qualified	ADJ
ftr-435	1396	22	plan	plan	NOUN
ftr-435	1396	23	by	by	ADP
ftr-435	1396	24	virtue	virtue	NOUN
ftr-435	1396	25	of	of	ADP
ftr-435	1396	26	an	an	DET
ftr-435	1396	27	$	$	SYM
ftr-435	1396	28	84.89	84.89	NUM
ftr-435	1396	29	mandatory	mandatory	ADJ
ftr-435	1396	30	contribution	contribution	NOUN
ftr-435	1396	31	to	to	ADP
ftr-435	1396	32	a	a	DET
ftr-435	1396	33	defined	define	VERB
ftr-435	1396	34	benefit	benefit	NOUN
ftr-435	1396	35	plan	plan	NOUN
ftr-435	1396	36	in	in	ADP
ftr-435	1396	37	a	a	DET
ftr-435	1396	38	year	year	NOUN
ftr-435	1396	39	in	in	ADP
ftr-435	1396	40	which	which	PRON
ftr-435	1396	41	she	she	PRON
ftr-435	1396	42	accrued	accrue	VERB
ftr-435	1396	43	approximately	approximately	ADV
ftr-435	1396	44	1/120th	1/120th	NUM
ftr-435	1396	45	of	of	ADP
ftr-435	1396	46	the	the	DET
ftr-435	1396	47	service	service	NOUN
ftr-435	1396	48	required	require	VERB
ftr-435	1396	49	for	for	ADP
ftr-435	1396	50	benefits	benefit	NOUN
ftr-435	1396	51	to	to	PART
ftr-435	1396	52	vest	vest	VERB
ftr-435	1396	53	.	.	PUNCT
ftr-435	1397	1	as	as	ADP
ftr-435	1397	2	a	a	DET
ftr-435	1397	3	result	result	NOUN
ftr-435	1397	4	both	both	CCONJ
ftr-435	1397	5	mrs	mrs	PROPN
ftr-435	1397	6	.	.	PROPN
ftr-435	1397	7	and	and	CCONJ
ftr-435	1397	8	mr	mr	PROPN
ftr-435	1397	9	.	.	PROPN
ftr-435	1397	10	wade	wade	PROPN
ftr-435	1397	11	,	,	PUNCT
ftr-435	1397	12	whose	whose	DET
ftr-435	1397	13	combined	combined	ADJ
ftr-435	1397	14	agi	agi	NOUN
ftr-435	1397	15	was	be	AUX
ftr-435	1397	16	$	$	SYM
ftr-435	1397	17	77,000	77,000	NUM
ftr-435	1397	18	,	,	PUNCT
ftr-435	1397	19	were	be	AUX
ftr-435	1397	20	denied	deny	VERB
ftr-435	1397	21	deductions	deduction	NOUN
ftr-435	1397	22	for	for	ADP
ftr-435	1397	23	their	their	PRON
ftr-435	1397	24	$	$	SYM
ftr-435	1397	25	2,000	2,000	NUM
ftr-435	1397	26	ira	ira	PROPN
ftr-435	1397	27	contributions	contribution	NOUN
ftr-435	1397	28	under	under	ADP
ftr-435	1397	29	the	the	DET
ftr-435	1397	30	§	§	PROPN
ftr-435	1397	31	219(g	219(g	PROPN
ftr-435	1397	32	)	)	PUNCT
ftr-435	1397	33	agi	agi	NOUN
ftr-435	1397	34	phase	phase	NOUN
ftr-435	1397	35	-	-	PUNCT
ftr-435	1397	36	out	out	ADP
ftr-435	1397	37	rule	rule	NOUN
ftr-435	1397	38	.	.	PUNCT
ftr-435	1398	1	3	3	X
ftr-435	1398	2	.	.	X
ftr-435	1398	3	ira	ira	PROPN
ftr-435	1398	4	changes	change	NOUN
ftr-435	1398	5	in	in	ADP
ftr-435	1398	6	the	the	DET
ftr-435	1398	7	2001	2001	NUM
ftr-435	1398	8	act	act	NOUN
ftr-435	1398	9	a.	a.	NOUN
ftr-435	1398	10	section	section	PROPN
ftr-435	1398	11	25b	25b	NOUN
ftr-435	1398	12	,	,	PUNCT
ftr-435	1398	13	which	which	PRON
ftr-435	1398	14	is	be	AUX
ftr-435	1398	15	effective	effective	ADJ
ftr-435	1398	16	only	only	ADV
ftr-435	1398	17	for	for	ADP
ftr-435	1398	18	the	the	DET
ftr-435	1398	19	years	year	NOUN
ftr-435	1398	20	2002	2002	NUM
ftr-435	1398	21	through	through	ADP
ftr-435	1398	22	2006	2006	NUM
ftr-435	1398	23	,	,	PUNCT
ftr-435	1398	24	provides	provide	VERB
ftr-435	1398	25	a	a	DET
ftr-435	1398	26	nonrefundable	nonrefundable	ADJ
ftr-435	1398	27	credit	credit	NOUN
ftr-435	1398	28	to	to	ADP
ftr-435	1398	29	lowand	lowand	ADJ
ftr-435	1398	30	moderate	moderate	ADJ
ftr-435	1398	31	-	-	PUNCT
ftr-435	1398	32	income	income	NOUN
ftr-435	1398	33	taxpayers	taxpayer	NOUN
ftr-435	1398	34	making	make	VERB
ftr-435	1398	35	contributions	contribution	NOUN
ftr-435	1398	36	to	to	ADP
ftr-435	1398	37	individual	individual	ADJ
ftr-435	1398	38	retirement	retirement	NOUN
ftr-435	1398	39	accounts	account	NOUN
ftr-435	1398	40	or	or	CCONJ
ftr-435	1398	41	to	to	ADP
ftr-435	1398	42	employer	employer	NOUN
ftr-435	1398	43	-	-	PUNCT
ftr-435	1398	44	sponsored	sponsor	VERB
ftr-435	1398	45	retirement	retirement	NOUN
ftr-435	1398	46	plans	plan	NOUN
ftr-435	1398	47	.	.	PUNCT
ftr-435	1399	1	the	the	DET
ftr-435	1399	2	credit	credit	NOUN
ftr-435	1399	3	is	be	AUX
ftr-435	1399	4	not	not	PART
ftr-435	1399	5	available	available	ADJ
ftr-435	1399	6	to	to	ADP
ftr-435	1399	7	taxpayers	taxpayer	NOUN
ftr-435	1399	8	with	with	ADP
ftr-435	1399	9	adjusted	adjust	VERB
ftr-435	1399	10	gross	gross	ADJ
ftr-435	1399	11	income	income	NOUN
ftr-435	1399	12	over	over	ADP
ftr-435	1399	13	$	$	SYM
ftr-435	1399	14	50,000	50,000	NUM
ftr-435	1399	15	(	(	PUNCT
ftr-435	1399	16	joint	joint	ADJ
ftr-435	1399	17	returns	return	NOUN
ftr-435	1399	18	)	)	PUNCT
ftr-435	1399	19	,	,	PUNCT
ftr-435	1399	20	$	$	SYM
ftr-435	1399	21	37,500	37,500	NUM
ftr-435	1399	22	(	(	PUNCT
ftr-435	1399	23	heads	head	NOUN
ftr-435	1399	24	of	of	ADP
ftr-435	1399	25	households	household	NOUN
ftr-435	1399	26	)	)	PUNCT
ftr-435	1399	27	,	,	PUNCT
ftr-435	1399	28	or	or	CCONJ
ftr-435	1399	29	$	$	SYM
ftr-435	1399	30	25,000	25,000	NUM
ftr-435	1399	31	(	(	PUNCT
ftr-435	1399	32	all	all	DET
ftr-435	1399	33	others	other	NOUN
ftr-435	1399	34	)	)	PUNCT
ftr-435	1399	35	.	.	PUNCT
ftr-435	1400	1	below	below	ADP
ftr-435	1400	2	those	those	DET
ftr-435	1400	3	ceilings	ceiling	NOUN
ftr-435	1400	4	,	,	PUNCT
ftr-435	1400	5	the	the	DET
ftr-435	1400	6	credit	credit	NOUN
ftr-435	1400	7	equals	equal	VERB
ftr-435	1400	8	a	a	DET
ftr-435	1400	9	percentage	percentage	NOUN
ftr-435	1400	10	of	of	ADP
ftr-435	1400	11	the	the	DET
ftr-435	1400	12	taxpayer	taxpayer	PROPN
ftr-435	1400	13	�	�	PROPN
ftr-435	1400	14	s	s	PART
ftr-435	1400	15	�	�	PROPN
ftr-435	1400	16	qualified	qualified	ADJ
ftr-435	1400	17	retirement	retirement	NOUN
ftr-435	1400	18	savings	saving	NOUN
ftr-435	1400	19	contributions	contribution	NOUN
ftr-435	1400	20	.	.	PUNCT
ftr-435	1401	1	�	�	PROPN
ftr-435	1401	2	the	the	DET
ftr-435	1401	3	percentage	percentage	NOUN
ftr-435	1401	4	is	be	AUX
ftr-435	1401	5	50	50	NUM
ftr-435	1401	6	percent	percent	NOUN
ftr-435	1401	7	,	,	PUNCT
ftr-435	1401	8	20	20	NUM
ftr-435	1401	9	percent	percent	NOUN
ftr-435	1401	10	,	,	PUNCT
ftr-435	1401	11	or	or	CCONJ
ftr-435	1401	12	10	10	NUM
ftr-435	1401	13	percent	percent	NOUN
ftr-435	1401	14	,	,	PUNCT
ftr-435	1401	15	depending	depend	VERB
ftr-435	1401	16	on	on	ADP
ftr-435	1401	17	the	the	DET
ftr-435	1401	18	taxpayer	taxpayer	PROPN
ftr-435	1401	19	�	�	PROPN
ftr-435	1401	20	s	s	PART
ftr-435	1401	21	agi	agi	NOUN
ftr-435	1401	22	,	,	PUNCT
ftr-435	1401	23	with	with	ADP
ftr-435	1401	24	the	the	DET
ftr-435	1401	25	percentage	percentage	NOUN
ftr-435	1401	26	decreasing	decrease	VERB
ftr-435	1401	27	as	as	ADP
ftr-435	1401	28	agi	agi	NOUN
ftr-435	1401	29	increases	increase	NOUN
ftr-435	1401	30	.	.	PUNCT
ftr-435	1402	1	there	there	PRON
ftr-435	1402	2	are	be	VERB
ftr-435	1402	3	cliff	cliff	NOUN
ftr-435	1402	4	effects	effect	NOUN
ftr-435	1402	5	as	as	SCONJ
ftr-435	1402	6	the	the	DET
ftr-435	1402	7	credit	credit	NOUN
ftr-435	1402	8	percentage	percentage	NOUN
ftr-435	1402	9	is	be	AUX
ftr-435	1402	10	stepped	step	VERB
ftr-435	1402	11	down	down	ADV
ftr-435	1402	12	.	.	PUNCT
ftr-435	1403	1	for	for	ADP
ftr-435	1403	2	example	example	NOUN
ftr-435	1403	3	for	for	ADP
ftr-435	1403	4	a	a	DET
ftr-435	1403	5	married	married	ADJ
ftr-435	1403	6	couple	couple	NOUN
ftr-435	1403	7	with	with	ADP
ftr-435	1403	8	an	an	DET
ftr-435	1403	9	agi	agi	NOUN
ftr-435	1403	10	of	of	ADP
ftr-435	1403	11	$	$	SYM
ftr-435	1403	12	30,000	30,000	NUM
ftr-435	1403	13	,	,	PUNCT
ftr-435	1403	14	the	the	DET
ftr-435	1403	15	credit	credit	NOUN
ftr-435	1403	16	is	be	AUX
ftr-435	1403	17	50	50	NUM
ftr-435	1403	18	percent	percent	NOUN
ftr-435	1403	19	of	of	ADP
ftr-435	1403	20	qualified	qualified	ADJ
ftr-435	1403	21	retirement	retirement	NOUN
ftr-435	1403	22	savings	saving	NOUN
ftr-435	1403	23	contributions	contribution	NOUN
ftr-435	1403	24	;	;	PUNCT
ftr-435	1403	25	for	for	ADP
ftr-435	1403	26	a	a	DET
ftr-435	1403	27	married	married	ADJ
ftr-435	1403	28	couple	couple	NOUN
ftr-435	1403	29	with	with	ADP
ftr-435	1403	30	an	an	DET
ftr-435	1403	31	agi	agi	NOUN
ftr-435	1403	32	of	of	ADP
ftr-435	1403	33	$	$	SYM
ftr-435	1403	34	30,001	30,001	NUM
ftr-435	1403	35	,	,	PUNCT
ftr-435	1403	36	however	however	ADV
ftr-435	1403	37	,	,	PUNCT
ftr-435	1403	38	the	the	DET
ftr-435	1403	39	credit	credit	NOUN
ftr-435	1403	40	is	be	AUX
ftr-435	1403	41	only	only	ADV
ftr-435	1403	42	20	20	NUM
ftr-435	1403	43	percent	percent	NOUN
ftr-435	1403	44	of	of	ADP
ftr-435	1403	45	qualified	qualified	ADJ
ftr-435	1403	46	retirement	retirement	NOUN
ftr-435	1403	47	savings	saving	NOUN
ftr-435	1403	48	contributions	contribution	NOUN
ftr-435	1403	49	.	.	PUNCT
ftr-435	1404	1	�	�	PROPN
ftr-435	1404	2	the	the	DET
ftr-435	1404	3	ceiling	ceiling	NOUN
ftr-435	1404	4	on	on	ADP
ftr-435	1404	5	credit	credit	NOUN
ftr-435	1404	6	-	-	PUNCT
ftr-435	1404	7	eligible	eligible	ADJ
ftr-435	1404	8	contributions	contribution	NOUN
ftr-435	1404	9	is	be	AUX
ftr-435	1404	10	$	$	SYM
ftr-435	1404	11	2,000	2,000	NUM
ftr-435	1404	12	for	for	ADP
ftr-435	1404	13	each	each	DET
ftr-435	1404	14	eligible	eligible	ADJ
ftr-435	1404	15	individual	individual	NOUN
ftr-435	1404	16	.	.	PUNCT
ftr-435	1405	1	to	to	PART
ftr-435	1405	2	be	be	AUX
ftr-435	1405	3	eligible	eligible	ADJ
ftr-435	1405	4	,	,	PUNCT
ftr-435	1405	5	an	an	DET
ftr-435	1405	6	individual	individual	NOUN
ftr-435	1405	7	must	must	AUX
ftr-435	1405	8	be	be	AUX
ftr-435	1405	9	at	at	ADV
ftr-435	1405	10	least	least	ADV
ftr-435	1405	11	18	18	NUM
ftr-435	1405	12	years	year	NOUN
ftr-435	1405	13	old	old	ADJ
ftr-435	1405	14	,	,	PUNCT
ftr-435	1405	15	and	and	CCONJ
ftr-435	1405	16	must	must	AUX
ftr-435	1405	17	not	not	PART
ftr-435	1405	18	be	be	AUX
ftr-435	1405	19	a	a	DET
ftr-435	1405	20	dependent	dependent	ADJ
ftr-435	1405	21	or	or	CCONJ
ftr-435	1405	22	a	a	DET
ftr-435	1405	23	full	full	ADJ
ftr-435	1405	24	-	-	PUNCT
ftr-435	1405	25	time	time	NOUN
ftr-435	1405	26	student	student	NOUN
ftr-435	1405	27	.	.	PUNCT
ftr-435	1406	1	�	�	PROPN
ftr-435	1406	2	qualified	qualified	ADJ
ftr-435	1406	3	retirement	retirement	NOUN
ftr-435	1406	4	savings	saving	NOUN
ftr-435	1406	5	contributions	contribution	NOUN
ftr-435	1406	6	�	�	PROPN
ftr-435	1406	7	include	include	VERB
ftr-435	1406	8	elective	elective	ADJ
ftr-435	1406	9	contributions	contribution	NOUN
ftr-435	1406	10	under	under	ADP
ftr-435	1406	11	§	§	PROPN
ftr-435	1406	12	§	§	ADJ
ftr-435	1406	13	410(k	410(k	PROPN
ftr-435	1406	14	)	)	PUNCT
ftr-435	1406	15	,	,	PUNCT
ftr-435	1406	16	403(b	403(b	PROPN
ftr-435	1406	17	)	)	PUNCT
ftr-435	1406	18	and	and	CCONJ
ftr-435	1406	19	457	457	NUM
ftr-435	1406	20	,	,	PUNCT
ftr-435	1406	21	voluntary	voluntary	ADJ
ftr-435	1406	22	after	after	ADP
ftr-435	1406	23	-	-	PUNCT
ftr-435	1406	24	tax	tax	NOUN
ftr-435	1406	25	employee	employee	NOUN
ftr-435	1406	26	contributions	contribution	NOUN
ftr-435	1406	27	to	to	ADP
ftr-435	1406	28	a	a	DET
ftr-435	1406	29	qualified	qualified	ADJ
ftr-435	1406	30	retirement	retirement	NOUN
ftr-435	1406	31	plan	plan	NOUN
ftr-435	1406	32	,	,	PUNCT
ftr-435	1406	33	and	and	CCONJ
ftr-435	1406	34	contributions	contribution	NOUN
ftr-435	1406	35	to	to	ADP
ftr-435	1406	36	iras	ira	NOUN
ftr-435	1406	37	(	(	PUNCT
ftr-435	1406	38	regular	regular	ADJ
ftr-435	1406	39	and	and	CCONJ
ftr-435	1406	40	roth	roth	NOUN
ftr-435	1406	41	)	)	PUNCT
ftr-435	1406	42	.	.	PUNCT
ftr-435	1407	1	the	the	DET
ftr-435	1407	2	amount	amount	NOUN
ftr-435	1407	3	of	of	ADP
ftr-435	1407	4	credit	credit	NOUN
ftr-435	1407	5	-	-	PUNCT
ftr-435	1407	6	eligible	eligible	ADJ
ftr-435	1407	7	contributions	contribution	NOUN
ftr-435	1407	8	is	be	AUX
ftr-435	1407	9	reduced	reduce	VERB
ftr-435	1407	10	by	by	ADP
ftr-435	1407	11	taxable	taxable	ADJ
ftr-435	1407	12	distributions	distribution	NOUN
ftr-435	1407	13	received	receive	VERB
ftr-435	1407	14	by	by	ADP
ftr-435	1407	15	the	the	DET
ftr-435	1407	16	taxpayer	taxpayer	NOUN
ftr-435	1407	17	(	(	PUNCT
ftr-435	1407	18	or	or	CCONJ
ftr-435	1407	19	the	the	DET
ftr-435	1407	20	taxpayer	taxpayer	NOUN
ftr-435	1407	21	�	�	PROPN
ftr-435	1407	22	s	s	PART
ftr-435	1407	23	spouse	spouse	NOUN
ftr-435	1407	24	)	)	PUNCT
ftr-435	1407	25	from	from	ADP
ftr-435	1407	26	qualified	qualified	ADJ
ftr-435	1407	27	retirement	retirement	NOUN
ftr-435	1407	28	plans	plan	NOUN
ftr-435	1407	29	or	or	CCONJ
ftr-435	1407	30	iras	ira	NOUN
ftr-435	1407	31	,	,	PUNCT
ftr-435	1407	32	during	during	ADP
ftr-435	1407	33	a	a	DET
ftr-435	1407	34	�	�	PROPN
ftr-435	1407	35	testing	testing	NOUN
ftr-435	1407	36	period	period	NOUN
ftr-435	1407	37	�	�	NOUN
ftr-435	1407	38	extending	extend	VERB
ftr-435	1407	39	over	over	ADP
ftr-435	1407	40	more	more	ADJ
ftr-435	1407	41	than	than	ADP
ftr-435	1407	42	three	three	NUM
ftr-435	1407	43	years	year	NOUN
ftr-435	1407	44	.	.	PUNCT
ftr-435	1408	1	credit	credit	NOUN
ftr-435	1408	2	eligible	eligible	ADJ
ftr-435	1408	3	contributions	contribution	NOUN
ftr-435	1408	4	are	be	AUX
ftr-435	1408	5	also	also	ADV
ftr-435	1408	6	reduced	reduce	VERB
ftr-435	1408	7	by	by	ADP
ftr-435	1408	8	nontaxable	nontaxable	ADJ
ftr-435	1408	9	distributions	distribution	NOUN
ftr-435	1408	10	from	from	ADP
ftr-435	1408	11	a	a	DET
ftr-435	1408	12	roth	roth	PROPN
ftr-435	1408	13	ira	ira	PROPN
ftr-435	1408	14	.	.	PUNCT
ftr-435	1409	1	�	�	PROPN
ftr-435	1409	2	the	the	DET
ftr-435	1409	3	credit	credit	NOUN
ftr-435	1409	4	may	may	AUX
ftr-435	1409	5	be	be	AUX
ftr-435	1409	6	used	use	VERB
ftr-435	1409	7	to	to	PART
ftr-435	1409	8	offset	offset	VERB
ftr-435	1409	9	amt	amt	PROPN
ftr-435	1409	10	liability	liability	NOUN
ftr-435	1409	11	,	,	PUNCT
ftr-435	1409	12	as	as	ADV
ftr-435	1409	13	well	well	ADV
ftr-435	1409	14	as	as	ADP
ftr-435	1409	15	regular	regular	ADJ
ftr-435	1409	16	tax	tax	NOUN
ftr-435	1409	17	liability	liability	NOUN
ftr-435	1409	18	.	.	PUNCT
ftr-435	1410	1	b.	b.	PROPN
ftr-435	1411	1	the	the	DET
ftr-435	1411	2	2001	2001	NUM
ftr-435	1411	3	act	act	NOUN
ftr-435	1411	4	amended	amend	VERB
ftr-435	1411	5	§	§	PROPN
ftr-435	1411	6	219	219	NUM
ftr-435	1411	7	to	to	PART
ftr-435	1411	8	increase	increase	VERB
ftr-435	1411	9	the	the	DET
ftr-435	1411	10	ceiling	ceiling	NOUN
ftr-435	1411	11	on	on	ADP
ftr-435	1411	12	deductible	deductible	ADJ
ftr-435	1411	13	contributions	contribution	NOUN
ftr-435	1411	14	to	to	ADP
ftr-435	1411	15	an	an	DET
ftr-435	1411	16	ira	ira	PROPN
ftr-435	1411	17	account	account	NOUN
ftr-435	1411	18	to	to	ADP
ftr-435	1411	19	$	$	SYM
ftr-435	1411	20	3,000	3,000	NUM
ftr-435	1411	21	for	for	ADP
ftr-435	1411	22	2002	2002	NUM
ftr-435	1411	23	through	through	ADP
ftr-435	1411	24	2004	2004	NUM
ftr-435	1411	25	,	,	PUNCT
ftr-435	1411	26	690	690	NUM
ftr-435	1411	27	florida	florida	PROPN
ftr-435	1411	28	tax	tax	NOUN
ftr-435	1411	29	review	review	NOUN
ftr-435	1411	30	[	[	X
ftr-435	1411	31	vol.5	vol.5	ADV
ftr-435	1411	32	:	:	PUNCT
ftr-435	1411	33	si	si	PROPN
ftr-435	1411	34	$	$	SYM
ftr-435	1411	35	4,000	4,000	NUM
ftr-435	1411	36	for	for	ADP
ftr-435	1411	37	2005	2005	NUM
ftr-435	1411	38	through	through	ADP
ftr-435	1411	39	2007	2007	NUM
ftr-435	1411	40	,	,	PUNCT
ftr-435	1411	41	and	and	CCONJ
ftr-435	1411	42	$	$	SYM
ftr-435	1411	43	5,000	5,000	NUM
ftr-435	1411	44	for	for	ADP
ftr-435	1411	45	2008	2008	NUM
ftr-435	1411	46	and	and	CCONJ
ftr-435	1411	47	thereafter	thereafter	ADV
ftr-435	1411	48	.	.	PUNCT
ftr-435	1412	1	beginning	begin	VERB
ftr-435	1412	2	in	in	ADP
ftr-435	1412	3	2008	2008	NUM
ftr-435	1412	4	,	,	PUNCT
ftr-435	1412	5	the	the	DET
ftr-435	1412	6	$	$	SYM
ftr-435	1412	7	5,000	5,000	NUM
ftr-435	1412	8	ceiling	ceiling	NOUN
ftr-435	1412	9	will	will	AUX
ftr-435	1412	10	be	be	AUX
ftr-435	1412	11	adjusted	adjust	VERB
ftr-435	1412	12	annually	annually	ADV
ftr-435	1412	13	for	for	ADP
ftr-435	1412	14	inflation	inflation	NOUN
ftr-435	1412	15	.	.	PUNCT
ftr-435	1413	1	in	in	ADP
ftr-435	1413	2	addition	addition	NOUN
ftr-435	1413	3	,	,	PUNCT
ftr-435	1413	4	taxpayers	taxpayer	NOUN
ftr-435	1413	5	age	age	VERB
ftr-435	1413	6	50	50	NUM
ftr-435	1413	7	and	and	CCONJ
ftr-435	1413	8	older	old	ADJ
ftr-435	1413	9	may	may	AUX
ftr-435	1413	10	deduct	deduct	VERB
ftr-435	1413	11	an	an	DET
ftr-435	1413	12	additional	additional	ADJ
ftr-435	1413	13	$	$	SYM
ftr-435	1413	14	500	500	NUM
ftr-435	1413	15	of	of	ADP
ftr-435	1413	16	contributions	contribution	NOUN
ftr-435	1413	17	for	for	ADP
ftr-435	1413	18	2002	2002	NUM
ftr-435	1413	19	through	through	ADP
ftr-435	1413	20	2005	2005	NUM
ftr-435	1413	21	and	and	CCONJ
ftr-435	1413	22	an	an	DET
ftr-435	1413	23	additional	additional	ADJ
ftr-435	1413	24	$	$	SYM
ftr-435	1413	25	1,000	1,000	NUM
ftr-435	1413	26	for	for	ADP
ftr-435	1413	27	2006	2006	NUM
ftr-435	1413	28	and	and	CCONJ
ftr-435	1413	29	thereafter	thereafter	ADV
ftr-435	1413	30	.	.	PUNCT
ftr-435	1414	1	4	4	X
ftr-435	1414	2	.	.	X
ftr-435	1414	3	kitt	kitt	PROPN
ftr-435	1414	4	v.	v.	PROPN
ftr-435	1414	5	united	united	PROPN
ftr-435	1414	6	states	states	PROPN
ftr-435	1414	7	,	,	PUNCT
ftr-435	1414	8	2002	2002	NUM
ftr-435	1414	9	-	-	SYM
ftr-435	1414	10	1	1	NUM
ftr-435	1414	11	u.s.t.c	u.s.t.c	PROPN
ftr-435	1414	12	.	.	PROPN
ftr-435	1414	13	¶	¶	PROPN
ftr-435	1414	14	50,167	50,167	NUM
ftr-435	1414	15	,	,	PUNCT
ftr-435	1414	16	89	89	NUM
ftr-435	1414	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1414	18	497	497	NUM
ftr-435	1414	19	(	(	PUNCT
ftr-435	1414	20	fed	fed	PROPN
ftr-435	1414	21	.	.	PUNCT
ftr-435	1414	22	cir	cir	PROPN
ftr-435	1414	23	.	.	PUNCT
ftr-435	1415	1	1/10/02	1/10/02	NUM
ftr-435	1415	2	)	)	PUNCT
ftr-435	1415	3	.	.	PUNCT
ftr-435	1416	1	retroactive	retroactive	ADJ
ftr-435	1416	2	application	application	NOUN
ftr-435	1416	3	of	of	ADP
ftr-435	1416	4	the	the	DET
ftr-435	1416	5	[	[	X
ftr-435	1416	6	july	july	NOUN
ftr-435	1416	7	]	]	X
ftr-435	1416	8	1998	1998	NUM
ftr-435	1417	1	irs	irs	PROPN
ftr-435	1417	2	restructuring	restructuring	NOUN
ftr-435	1417	3	act	act	PROPN
ftr-435	1417	4	provision	provision	NOUN
ftr-435	1417	5	subjecting	subject	VERB
ftr-435	1417	6	amounts	amount	NOUN
ftr-435	1417	7	rolled	roll	VERB
ftr-435	1417	8	over	over	ADP
ftr-435	1417	9	from	from	ADP
ftr-435	1417	10	a	a	DET
ftr-435	1417	11	traditional	traditional	ADJ
ftr-435	1417	12	ira	ira	PROPN
ftr-435	1417	13	to	to	ADP
ftr-435	1417	14	a	a	DET
ftr-435	1417	15	roth	roth	PROPN
ftr-435	1417	16	ira	ira	PROPN
ftr-435	1417	17	and	and	CCONJ
ftr-435	1417	18	then	then	ADV
ftr-435	1417	19	immediately	immediately	ADV
ftr-435	1417	20	withdrawn	withdraw	VERB
ftr-435	1417	21	to	to	ADP
ftr-435	1417	22	the	the	DET
ftr-435	1417	23	10	10	NUM
ftr-435	1417	24	-	-	PUNCT
ftr-435	1417	25	percent	percent	NOUN
ftr-435	1417	26	§	§	PROPN
ftr-435	1417	27	72(t	72(t	NUM
ftr-435	1417	28	)	)	PUNCT
ftr-435	1417	29	penalty	penalty	NOUN
ftr-435	1417	30	to	to	ADP
ftr-435	1417	31	an	an	DET
ftr-435	1417	32	april	april	PROPN
ftr-435	1417	33	1998	1998	NUM
ftr-435	1417	34	withdrawal	withdrawal	NOUN
ftr-435	1417	35	was	be	AUX
ftr-435	1417	36	constitutional	constitutional	ADJ
ftr-435	1417	37	because	because	SCONJ
ftr-435	1417	38	congress	congress	PROPN
ftr-435	1417	39	was	be	AUX
ftr-435	1417	40	correcting	correct	VERB
ftr-435	1417	41	a	a	DET
ftr-435	1417	42	mistake	mistake	NOUN
ftr-435	1417	43	in	in	ADP
ftr-435	1417	44	the	the	DET
ftr-435	1417	45	1997	1997	NUM
ftr-435	1417	46	taxpayer	taxpayer	NOUN
ftr-435	1417	47	relief	relief	NOUN
ftr-435	1417	48	act	act	PROPN
ftr-435	1417	49	.	.	PUNCT
ftr-435	1418	1	united	united	PROPN
ftr-435	1418	2	states	states	PROPN
ftr-435	1418	3	v.	v.	PROPN
ftr-435	1418	4	carlton	carlton	PROPN
ftr-435	1418	5	,	,	PUNCT
ftr-435	1418	6	512	512	NUM
ftr-435	1418	7	u.s	u.s	PROPN
ftr-435	1418	8	.	.	PROPN
ftr-435	1418	9	26	26	NUM
ftr-435	1418	10	(	(	PUNCT
ftr-435	1418	11	1994	1994	NUM
ftr-435	1418	12	)	)	PUNCT
ftr-435	1418	13	,	,	PUNCT
ftr-435	1418	14	followed	follow	VERB
ftr-435	1418	15	.	.	PUNCT
ftr-435	1419	1	v.	v.	ADP
ftr-435	1419	2	personal	personal	ADJ
ftr-435	1419	3	income	income	NOUN
ftr-435	1419	4	and	and	CCONJ
ftr-435	1419	5	deductions	deduction	NOUN
ftr-435	1419	6	a.	a.	NOUN
ftr-435	1419	7	miscellaneous	miscellaneous	ADJ
ftr-435	1419	8	income	income	NOUN
ftr-435	1419	9	1	1	NUM
ftr-435	1419	10	.	.	PUNCT
ftr-435	1419	11	cod	cod	NOUN
ftr-435	1419	12	income	income	NOUN
ftr-435	1419	13	on	on	ADP
ftr-435	1419	14	reduction	reduction	NOUN
ftr-435	1419	15	in	in	ADP
ftr-435	1419	16	fmha	fmha	NOUN
ftr-435	1419	17	mortgage	mortgage	NOUN
ftr-435	1419	18	could	could	AUX
ftr-435	1419	19	not	not	PART
ftr-435	1419	20	be	be	AUX
ftr-435	1419	21	avoided	avoid	VERB
ftr-435	1419	22	by	by	ADP
ftr-435	1419	23	an	an	DET
ftr-435	1419	24	agreement	agreement	NOUN
ftr-435	1419	25	to	to	PART
ftr-435	1419	26	recapture	recapture	VERB
ftr-435	1419	27	the	the	DET
ftr-435	1419	28	debt	debt	NOUN
ftr-435	1419	29	reduction	reduction	NOUN
ftr-435	1419	30	should	should	AUX
ftr-435	1419	31	the	the	DET
ftr-435	1419	32	farm	farm	NOUN
ftr-435	1419	33	be	be	AUX
ftr-435	1419	34	sold	sell	VERB
ftr-435	1419	35	within	within	ADP
ftr-435	1419	36	ten	ten	NUM
ftr-435	1419	37	years	year	NOUN
ftr-435	1419	38	.	.	PUNCT
ftr-435	1420	1	jelle	jelle	PROPN
ftr-435	1420	2	v.	v.	PROPN
ftr-435	1420	3	commissioner	commissioner	PROPN
ftr-435	1420	4	,	,	PUNCT
ftr-435	1420	5	116	116	NUM
ftr-435	1420	6	t.c	t.c	PROPN
ftr-435	1420	7	.	.	PROPN
ftr-435	1420	8	63	63	NUM
ftr-435	1420	9	(	(	PUNCT
ftr-435	1420	10	1/31/01	1/31/01	NUM
ftr-435	1420	11	)	)	PUNCT
ftr-435	1420	12	.	.	PUNCT
ftr-435	1421	1	taxpayers	taxpayer	NOUN
ftr-435	1421	2	owned	own	VERB
ftr-435	1421	3	agricultural	agricultural	ADJ
ftr-435	1421	4	property	property	NOUN
ftr-435	1421	5	subject	subject	NOUN
ftr-435	1421	6	to	to	ADP
ftr-435	1421	7	outstanding	outstanding	ADJ
ftr-435	1421	8	mortgages	mortgage	NOUN
ftr-435	1421	9	totaling	total	VERB
ftr-435	1421	10	$	$	SYM
ftr-435	1421	11	269,828	269,828	NUM
ftr-435	1421	12	to	to	ADP
ftr-435	1421	13	the	the	DET
ftr-435	1421	14	farmers	farmer	NOUN
ftr-435	1421	15	home	home	PROPN
ftr-435	1421	16	administration	administration	PROPN
ftr-435	1421	17	(	(	PUNCT
ftr-435	1421	18	fmha	fmha	PROPN
ftr-435	1421	19	)	)	PUNCT
ftr-435	1421	20	that	that	PRON
ftr-435	1421	21	exceeded	exceed	VERB
ftr-435	1421	22	the	the	DET
ftr-435	1421	23	$	$	SYM
ftr-435	1421	24	92,057	92,057	NUM
ftr-435	1421	25	net	net	ADJ
ftr-435	1421	26	recovery	recovery	NOUN
ftr-435	1421	27	value	value	NOUN
ftr-435	1421	28	of	of	ADP
ftr-435	1421	29	the	the	DET
ftr-435	1421	30	property	property	NOUN
ftr-435	1421	31	by	by	ADP
ftr-435	1421	32	$	$	SYM
ftr-435	1421	33	177,772	177,772	NUM
ftr-435	1421	34	.	.	PUNCT
ftr-435	1422	1	upon	upon	SCONJ
ftr-435	1422	2	payment	payment	NOUN
ftr-435	1422	3	of	of	ADP
ftr-435	1422	4	the	the	DET
ftr-435	1422	5	net	net	ADJ
ftr-435	1422	6	recovery	recovery	NOUN
ftr-435	1422	7	value	value	NOUN
ftr-435	1422	8	,	,	PUNCT
ftr-435	1422	9	the	the	DET
ftr-435	1422	10	fmha	fmha	NOUN
ftr-435	1422	11	wrote	write	VERB
ftr-435	1422	12	off	off	ADP
ftr-435	1422	13	the	the	DET
ftr-435	1422	14	remaining	remain	VERB
ftr-435	1422	15	loan	loan	NOUN
ftr-435	1422	16	balance	balance	NOUN
ftr-435	1422	17	subject	subject	ADJ
ftr-435	1422	18	to	to	ADP
ftr-435	1422	19	a	a	DET
ftr-435	1422	20	�	�	NOUN
ftr-435	1422	21	net	net	ADJ
ftr-435	1422	22	recovery	recovery	NOUN
ftr-435	1422	23	buyout	buyout	PROPN
ftr-435	1422	24	recapture	recapture	PROPN
ftr-435	1422	25	agreement	agreement	PROPN
ftr-435	1422	26	�	�	PROPN
ftr-435	1422	27	under	under	ADP
ftr-435	1422	28	which	which	PRON
ftr-435	1422	29	taxpayers	taxpayer	NOUN
ftr-435	1422	30	agreed	agree	VERB
ftr-435	1422	31	to	to	PART
ftr-435	1422	32	repay	repay	VERB
ftr-435	1422	33	the	the	DET
ftr-435	1422	34	amounts	amount	NOUN
ftr-435	1422	35	written	write	VERB
ftr-435	1422	36	off	off	ADP
ftr-435	1422	37	in	in	ADP
ftr-435	1422	38	the	the	DET
ftr-435	1422	39	event	event	NOUN
ftr-435	1422	40	they	they	PRON
ftr-435	1422	41	disposed	dispose	VERB
ftr-435	1422	42	of	of	ADP
ftr-435	1422	43	the	the	DET
ftr-435	1422	44	land	land	NOUN
ftr-435	1422	45	within	within	ADP
ftr-435	1422	46	a	a	DET
ftr-435	1422	47	10	10	NUM
ftr-435	1422	48	-	-	PUNCT
ftr-435	1422	49	year	year	NOUN
ftr-435	1422	50	period	period	NOUN
ftr-435	1422	51	;	;	PUNCT
ftr-435	1422	52	and	and	CCONJ
ftr-435	1422	53	the	the	DET
ftr-435	1422	54	fmha	fmha	NOUN
ftr-435	1422	55	issued	issue	VERB
ftr-435	1422	56	a	a	DET
ftr-435	1422	57	form	form	NOUN
ftr-435	1422	58	1099	1099	NUM
ftr-435	1422	59	-	-	SYM
ftr-435	1422	60	c	c	NOUN
ftr-435	1423	1	[	[	X
ftr-435	1423	2	reporting	report	VERB
ftr-435	1423	3	cod	cod	NOUN
ftr-435	1423	4	income	income	NOUN
ftr-435	1423	5	]	]	PUNCT
ftr-435	1423	6	to	to	ADP
ftr-435	1423	7	taxpayers	taxpayer	NOUN
ftr-435	1423	8	in	in	ADP
ftr-435	1423	9	the	the	DET
ftr-435	1423	10	amount	amount	NOUN
ftr-435	1423	11	of	of	ADP
ftr-435	1423	12	$	$	SYM
ftr-435	1423	13	177,772	177,772	NUM
ftr-435	1423	14	.	.	PUNCT
ftr-435	1424	1	taxpayers	taxpayer	NOUN
ftr-435	1424	2	argued	argue	VERB
ftr-435	1424	3	that	that	SCONJ
ftr-435	1424	4	they	they	PRON
ftr-435	1424	5	did	do	AUX
ftr-435	1424	6	not	not	PART
ftr-435	1424	7	have	have	VERB
ftr-435	1424	8	cod	cod	NOUN
ftr-435	1424	9	income	income	NOUN
ftr-435	1424	10	until	until	ADP
ftr-435	1424	11	the	the	DET
ftr-435	1424	12	expiration	expiration	NOUN
ftr-435	1424	13	of	of	ADP
ftr-435	1424	14	the	the	DET
ftr-435	1424	15	10	10	NUM
ftr-435	1424	16	-	-	PUNCT
ftr-435	1424	17	year	year	NOUN
ftr-435	1424	18	period	period	NOUN
ftr-435	1424	19	.	.	PUNCT
ftr-435	1425	1	judge	judge	PROPN
ftr-435	1425	2	nims	nims	PROPN
ftr-435	1425	3	held	hold	VERB
ftr-435	1425	4	that	that	SCONJ
ftr-435	1425	5	taxpayers	taxpayer	NOUN
ftr-435	1425	6	had	have	VERB
ftr-435	1425	7	immediate	immediate	ADJ
ftr-435	1425	8	cod	cod	NOUN
ftr-435	1425	9	income	income	NOUN
ftr-435	1425	10	under	under	ADP
ftr-435	1425	11	§	§	PROPN
ftr-435	1425	12	61(a)(12	61(a)(12	NUM
ftr-435	1425	13	)	)	PUNCT
ftr-435	1425	14	because	because	SCONJ
ftr-435	1425	15	there	there	PRON
ftr-435	1425	16	was	be	VERB
ftr-435	1425	17	a	a	DET
ftr-435	1425	18	present	present	ADJ
ftr-435	1425	19	cancellation	cancellation	NOUN
ftr-435	1425	20	of	of	ADP
ftr-435	1425	21	liability	liability	NOUN
ftr-435	1425	22	with	with	ADP
ftr-435	1425	23	only	only	ADV
ftr-435	1425	24	�	�	PROPN
ftr-435	1425	25	the	the	DET
ftr-435	1425	26	mere	mere	ADJ
ftr-435	1425	27	chance	chance	NOUN
ftr-435	1425	28	of	of	ADP
ftr-435	1425	29	some	some	DET
ftr-435	1425	30	future	future	ADJ
ftr-435	1425	31	repayment	repayment	NOUN
ftr-435	1425	32	.	.	PUNCT
ftr-435	1426	1	�	�	PROPN
ftr-435	1427	1	the	the	DET
ftr-435	1427	2	recapture	recapture	NOUN
ftr-435	1427	3	agreement	agreement	NOUN
ftr-435	1427	4	was	be	AUX
ftr-435	1427	5	held	hold	VERB
ftr-435	1427	6	not	not	PART
ftr-435	1427	7	to	to	PART
ftr-435	1427	8	be	be	AUX
ftr-435	1427	9	a	a	DET
ftr-435	1427	10	substitute	substitute	NOUN
ftr-435	1427	11	for	for	ADP
ftr-435	1427	12	taxpayers	taxpayer	NOUN
ftr-435	1427	13	�	�	PROPN
ftr-435	1427	14	former	former	ADJ
ftr-435	1427	15	obligation	obligation	NOUN
ftr-435	1427	16	.	.	PUNCT
ftr-435	1428	1	an	an	DET
ftr-435	1428	2	accuracy	accuracy	NOUN
ftr-435	1428	3	related	relate	VERB
ftr-435	1428	4	penalty	penalty	NOUN
ftr-435	1428	5	was	be	AUX
ftr-435	1428	6	upheld	uphold	VERB
ftr-435	1428	7	because	because	SCONJ
ftr-435	1428	8	taxpayers	taxpayer	NOUN
ftr-435	1428	9	did	do	AUX
ftr-435	1428	10	not	not	PART
ftr-435	1428	11	report	report	VERB
ftr-435	1428	12	any	any	DET
ftr-435	1428	13	tax	tax	NOUN
ftr-435	1428	14	liability	liability	NOUN
ftr-435	1428	15	nor	nor	CCONJ
ftr-435	1428	16	did	do	AUX
ftr-435	1428	17	they	they	PRON
ftr-435	1428	18	disclose	disclose	VERB
ftr-435	1428	19	the	the	DET
ftr-435	1428	20	cod	cod	NOUN
ftr-435	1428	21	income	income	NOUN
ftr-435	1428	22	for	for	ADP
ftr-435	1428	23	which	which	PRON
ftr-435	1428	24	they	they	PRON
ftr-435	1428	25	received	receive	VERB
ftr-435	1428	26	a	a	DET
ftr-435	1428	27	form	form	NOUN
ftr-435	1428	28	1099	1099	NUM
ftr-435	1428	29	-	-	PUNCT
ftr-435	1428	30	c.	c.	NOUN
ftr-435	1428	31	taxpayers	taxpayer	NOUN
ftr-435	1428	32	did	do	AUX
ftr-435	1428	33	not	not	PART
ftr-435	1428	34	contend	contend	VERB
ftr-435	1428	35	that	that	SCONJ
ftr-435	1428	36	any	any	PRON
ftr-435	1428	37	of	of	ADP
ftr-435	1428	38	the	the	DET
ftr-435	1428	39	statutory	statutory	ADJ
ftr-435	1428	40	exceptions	exception	NOUN
ftr-435	1428	41	to	to	PART
ftr-435	1428	42	cod	cod	VERB
ftr-435	1428	43	income	income	NOUN
ftr-435	1428	44	was	be	AUX
ftr-435	1428	45	applicable	applicable	ADJ
ftr-435	1428	46	.	.	PUNCT
ftr-435	1429	1	2	2	X
ftr-435	1429	2	.	.	X
ftr-435	1429	3	exempt	exempt	ADJ
ftr-435	1429	4	assets	asset	NOUN
ftr-435	1429	5	are	be	AUX
ftr-435	1429	6	included	include	VERB
ftr-435	1429	7	for	for	ADP
ftr-435	1429	8	purposes	purpose	NOUN
ftr-435	1429	9	of	of	ADP
ftr-435	1429	10	the	the	DET
ftr-435	1429	11	§	§	ADJ
ftr-435	1429	12	108(d)(3	108(d)(3	NUM
ftr-435	1429	13	)	)	PUNCT
ftr-435	1429	14	insolvency	insolvency	NOUN
ftr-435	1429	15	definition	definition	NOUN
ftr-435	1429	16	;	;	PUNCT
ftr-435	1429	17	the	the	DET
ftr-435	1429	18	service	service	NOUN
ftr-435	1429	19	had	have	AUX
ftr-435	1429	20	warned	warn	VERB
ftr-435	1429	21	about	about	ADP
ftr-435	1429	22	this	this	PRON
ftr-435	1429	23	in	in	ADP
ftr-435	1429	24	tam	tam	PROPN
ftr-435	1429	25	199932013	199932013	NUM
ftr-435	1429	26	.	.	PUNCT
ftr-435	1430	1	carlson	carlson	PROPN
ftr-435	1430	2	v.	v.	PROPN
ftr-435	1430	3	commissioner	commissioner	PROPN
ftr-435	1430	4	,	,	PUNCT
ftr-435	1430	5	116	116	NUM
ftr-435	1430	6	t.c	t.c	PROPN
ftr-435	1430	7	.	.	PROPN
ftr-435	1431	1	87	87	NUM
ftr-435	1431	2	(	(	PUNCT
ftr-435	1431	3	2/23/01	2/23/01	NUM
ftr-435	1431	4	)	)	PUNCT
ftr-435	1431	5	.	.	PUNCT
ftr-435	1432	1	the	the	DET
ftr-435	1432	2	taxpayers	taxpayer	NOUN
ftr-435	1432	3	had	have	VERB
ftr-435	1432	4	capital	capital	NOUN
ftr-435	1432	5	gain	gain	NOUN
ftr-435	1432	6	in	in	ADP
ftr-435	1432	7	the	the	DET
ftr-435	1432	8	amount	amount	NOUN
ftr-435	1432	9	of	of	ADP
ftr-435	1432	10	$	$	SYM
ftr-435	1432	11	28,621	28,621	NUM
ftr-435	1432	12	and	and	CCONJ
ftr-435	1432	13	discharged	discharge	VERB
ftr-435	1432	14	indebtedness	indebtedness	NOUN
ftr-435	1432	15	in	in	ADP
ftr-435	1432	16	the	the	DET
ftr-435	1432	17	2002	2002	NUM
ftr-435	1432	18	]	]	PUNCT
ftr-435	1432	19	recent	recent	ADJ
ftr-435	1432	20	developments	development	NOUN
ftr-435	1432	21	in	in	ADP
ftr-435	1432	22	federal	federal	ADJ
ftr-435	1432	23	income	income	NOUN
ftr-435	1432	24	taxation	taxation	NOUN
ftr-435	1432	25	691	691	NUM
ftr-435	1432	26	amount	amount	NOUN
ftr-435	1432	27	of	of	ADP
ftr-435	1432	28	$	$	SYM
ftr-435	1432	29	42,142	42,142	NUM
ftr-435	1432	30	upon	upon	SCONJ
ftr-435	1432	31	the	the	DET
ftr-435	1432	32	foreclosure	foreclosure	NOUN
ftr-435	1432	33	sale	sale	NOUN
ftr-435	1432	34	of	of	ADP
ftr-435	1432	35	their	their	PRON
ftr-435	1432	36	fishing	fishing	NOUN
ftr-435	1432	37	vessel	vessel	NOUN
ftr-435	1432	38	.	.	PUNCT
ftr-435	1433	1	they	they	PRON
ftr-435	1433	2	also	also	ADV
ftr-435	1433	3	owned	own	VERB
ftr-435	1433	4	a	a	DET
ftr-435	1433	5	fishing	fishing	NOUN
ftr-435	1433	6	permit	permit	NOUN
ftr-435	1433	7	with	with	ADP
ftr-435	1433	8	a	a	DET
ftr-435	1433	9	fair	fair	ADJ
ftr-435	1433	10	market	market	NOUN
ftr-435	1433	11	value	value	NOUN
ftr-435	1433	12	of	of	ADP
ftr-435	1433	13	$	$	SYM
ftr-435	1433	14	393,400	393,400	NUM
ftr-435	1433	15	,	,	PUNCT
ftr-435	1433	16	which	which	PRON
ftr-435	1433	17	was	be	AUX
ftr-435	1433	18	arguably	arguably	ADV
ftr-435	1433	19	an	an	DET
ftr-435	1433	20	asset	asset	NOUN
ftr-435	1433	21	exempt	exempt	ADJ
ftr-435	1433	22	from	from	ADP
ftr-435	1433	23	the	the	DET
ftr-435	1433	24	claims	claim	NOUN
ftr-435	1433	25	of	of	ADP
ftr-435	1433	26	creditors	creditor	NOUN
ftr-435	1433	27	under	under	ADP
ftr-435	1433	28	alaska	alaska	PROPN
ftr-435	1433	29	law	law	PROPN
ftr-435	1433	30	.	.	PUNCT
ftr-435	1434	1	judge	judge	PROPN
ftr-435	1434	2	chiechi	chiechi	PROPN
ftr-435	1434	3	held	hold	VERB
ftr-435	1434	4	that	that	SCONJ
ftr-435	1434	5	this	this	DET
ftr-435	1434	6	exempt	exempt	ADJ
ftr-435	1434	7	asset	asset	NOUN
ftr-435	1434	8	must	must	AUX
ftr-435	1434	9	be	be	AUX
ftr-435	1434	10	included	include	VERB
ftr-435	1434	11	in	in	ADP
ftr-435	1434	12	the	the	DET
ftr-435	1434	13	determination	determination	NOUN
ftr-435	1434	14	of	of	ADP
ftr-435	1434	15	whether	whether	SCONJ
ftr-435	1434	16	taxpayers	taxpayer	NOUN
ftr-435	1434	17	were	be	AUX
ftr-435	1434	18	insolvent	insolvent	ADJ
ftr-435	1434	19	.	.	PUNCT
ftr-435	1435	1	she	she	PRON
ftr-435	1435	2	refused	refuse	VERB
ftr-435	1435	3	to	to	PART
ftr-435	1435	4	follow	follow	VERB
ftr-435	1435	5	cole	cole	PROPN
ftr-435	1435	6	v.	v.	PROPN
ftr-435	1435	7	commissioner	commissioner	PROPN
ftr-435	1435	8	,	,	PUNCT
ftr-435	1435	9	42	42	NUM
ftr-435	1435	10	b.t.a	b.t.a	NOUN
ftr-435	1435	11	.	.	PUNCT
ftr-435	1436	1	1110	1110	NUM
ftr-435	1436	2	(	(	PUNCT
ftr-435	1436	3	1940	1940	NUM
ftr-435	1436	4	)	)	PUNCT
ftr-435	1436	5	,	,	PUNCT
ftr-435	1436	6	because	because	SCONJ
ftr-435	1436	7	§	§	PROPN
ftr-435	1436	8	108(e)(1	108(e)(1	NUM
ftr-435	1436	9	)	)	PUNCT
ftr-435	1436	10	precludes	preclude	VERB
ftr-435	1436	11	reliance	reliance	NOUN
ftr-435	1436	12	upon	upon	SCONJ
ftr-435	1436	13	the	the	DET
ftr-435	1436	14	judicial	judicial	ADJ
ftr-435	1436	15	insolvency	insolvency	NOUN
ftr-435	1436	16	doctrine	doctrine	NOUN
ftr-435	1436	17	except	except	SCONJ
ftr-435	1436	18	to	to	ADP
ftr-435	1436	19	the	the	DET
ftr-435	1436	20	extent	extent	NOUN
ftr-435	1436	21	it	it	PRON
ftr-435	1436	22	was	be	AUX
ftr-435	1436	23	codified	codify	VERB
ftr-435	1436	24	in	in	ADP
ftr-435	1436	25	§	§	PROPN
ftr-435	1436	26	108(a)(1)(b	108(a)(1)(b	PROPN
ftr-435	1436	27	)	)	PUNCT
ftr-435	1436	28	.	.	PUNCT
ftr-435	1437	1	she	she	PRON
ftr-435	1437	2	quoted	quote	VERB
ftr-435	1437	3	the	the	DET
ftr-435	1437	4	supreme	supreme	PROPN
ftr-435	1437	5	court	court	PROPN
ftr-435	1437	6	as	as	SCONJ
ftr-435	1437	7	follows	follow	VERB
ftr-435	1437	8	,	,	PUNCT
ftr-435	1437	9	�	�	PROPN
ftr-435	1437	10	section	section	NOUN
ftr-435	1437	11	108(e	108(e	PROPN
ftr-435	1437	12	)	)	PUNCT
ftr-435	1437	13	precludes	preclude	VERB
ftr-435	1437	14	us	we	PRON
ftr-435	1437	15	from	from	ADP
ftr-435	1437	16	relying	rely	VERB
ftr-435	1437	17	on	on	ADP
ftr-435	1437	18	any	any	DET
ftr-435	1437	19	understanding	understanding	NOUN
ftr-435	1437	20	of	of	ADP
ftr-435	1437	21	the	the	DET
ftr-435	1437	22	judicial	judicial	ADJ
ftr-435	1437	23	insolvency	insolvency	NOUN
ftr-435	1437	24	exception	exception	NOUN
ftr-435	1437	25	that	that	PRON
ftr-435	1437	26	was	be	AUX
ftr-435	1437	27	not	not	PART
ftr-435	1437	28	codified	codify	VERB
ftr-435	1437	29	in	in	ADP
ftr-435	1437	30	§	§	PROPN
ftr-435	1437	31	108	108	NUM
ftr-435	1437	32	.	.	PUNCT
ftr-435	1437	33	�	�	PROPN
ftr-435	1437	34	gitlitz	gitlitz	PROPN
ftr-435	1437	35	v.	v.	PROPN
ftr-435	1437	36	commissioner	commissioner	NOUN
ftr-435	1437	37	,	,	PUNCT
ftr-435	1437	38	121	121	NUM
ftr-435	1437	39	s.	s.	PROPN
ftr-435	1437	40	ct	ct	PROPN
ftr-435	1437	41	.	.	PROPN
ftr-435	1437	42	701	701	NUM
ftr-435	1437	43	,	,	PUNCT
ftr-435	1437	44	2001	2001	NUM
ftr-435	1437	45	-	-	SYM
ftr-435	1437	46	1	1	NUM
ftr-435	1437	47	u.s.t.c	u.s.t.c	PROPN
ftr-435	1437	48	.	.	PROPN
ftr-435	1438	1	¶	¶	PROPN
ftr-435	1438	2	50,147	50,147	NUM
ftr-435	1438	3	,	,	PUNCT
ftr-435	1438	4	87	87	NUM
ftr-435	1438	5	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-435	1438	6	417	417	NUM
ftr-435	1438	7	(	(	PUNCT
ftr-435	1438	8	1/9/01	1/9/01	NUM
ftr-435	1438	9	)	)	PUNCT
ftr-435	1438	10	.	.	PUNCT
ftr-435	1439	1	judge	judge	PROPN
ftr-435	1439	2	chiechi	chiechi	PROPN
ftr-435	1439	3	compared	compare	VERB
ftr-435	1439	4	the	the	DET
ftr-435	1439	5	definition	definition	NOUN
ftr-435	1439	6	of	of	ADP
ftr-435	1439	7	�	�	PROPN
ftr-435	1439	8	insolvent	insolvent	ADJ
ftr-435	1439	9	�	�	PROPN
ftr-435	1439	10	under	under	ADP
ftr-435	1439	11	the	the	DET
ftr-435	1439	12	bankruptcy	bankruptcy	NOUN
ftr-435	1439	13	code	code	NOUN
ftr-435	1440	1	[	[	X
ftr-435	1440	2	11	11	NUM
ftr-435	1440	3	u.s.c	u.s.c	ADJ
ftr-435	1440	4	.	.	PUNCT
ftr-435	1441	1	§	§	PROPN
ftr-435	1441	2	101(26	101(26	NUM
ftr-435	1441	3	)	)	PUNCT
ftr-435	1441	4	]	]	PUNCT
ftr-435	1441	5	,	,	PUNCT
ftr-435	1441	6	which	which	PRON
ftr-435	1441	7	expressly	expressly	ADV
ftr-435	1441	8	excludes	exclude	VERB
ftr-435	1441	9	exempt	exempt	ADJ
ftr-435	1441	10	property	property	NOUN
ftr-435	1441	11	from	from	ADP
ftr-435	1441	12	the	the	DET
ftr-435	1441	13	calculation	calculation	NOUN
ftr-435	1441	14	,	,	PUNCT
ftr-435	1441	15	with	with	ADP
ftr-435	1441	16	the	the	DET
ftr-435	1441	17	definition	definition	NOUN
ftr-435	1441	18	under	under	ADP
ftr-435	1441	19	§	§	PROPN
ftr-435	1441	20	108(d)(3	108(d)(3	NUM
ftr-435	1441	21	)	)	PUNCT
ftr-435	1441	22	,	,	PUNCT
ftr-435	1441	23	which	which	PRON
ftr-435	1441	24	does	do	AUX
ftr-435	1441	25	not	not	PART
ftr-435	1441	26	do	do	VERB
ftr-435	1441	27	so	so	ADV
ftr-435	1441	28	,	,	PUNCT
ftr-435	1441	29	and	and	CCONJ
ftr-435	1441	30	concluded	conclude	VERB
ftr-435	1441	31	that	that	SCONJ
ftr-435	1441	32	the	the	DET
ftr-435	1441	33	difference	difference	NOUN
ftr-435	1441	34	was	be	AUX
ftr-435	1441	35	intentional	intentional	ADJ
ftr-435	1441	36	and	and	CCONJ
ftr-435	1441	37	that	that	SCONJ
ftr-435	1441	38	in	in	ADP
ftr-435	1441	39	intentionally	intentionally	ADV
ftr-435	1441	40	using	use	VERB
ftr-435	1441	41	the	the	DET
ftr-435	1441	42	different	different	ADJ
ftr-435	1441	43	definition	definition	NOUN
ftr-435	1441	44	congress	congress	PROPN
ftr-435	1441	45	intended	intend	VERB
ftr-435	1441	46	that	that	SCONJ
ftr-435	1441	47	exempt	exempt	ADJ
ftr-435	1441	48	assets	asset	NOUN
ftr-435	1441	49	are	be	AUX
ftr-435	1441	50	not	not	PART
ftr-435	1441	51	to	to	PART
ftr-435	1441	52	be	be	AUX
ftr-435	1441	53	excluded	exclude	VERB
ftr-435	1441	54	from	from	ADP
ftr-435	1441	55	the	the	DET
ftr-435	1441	56	calculation	calculation	NOUN
ftr-435	1441	57	in	in	ADP
ftr-435	1441	58	determining	determine	VERB
ftr-435	1441	59	whether	whether	SCONJ
ftr-435	1441	60	the	the	DET
ftr-435	1441	61	taxpayer	taxpayer	NOUN
ftr-435	1441	62	is	be	AUX
ftr-435	1441	63	insolvent	insolvent	ADJ
ftr-435	1441	64	for	for	ADP
ftr-435	1441	65	purposes	purpose	NOUN
ftr-435	1441	66	of	of	ADP
ftr-435	1441	67	§	§	PROPN
ftr-435	1441	68	108	108	NUM
ftr-435	1441	69	.	.	PUNCT
ftr-435	1442	1	although	although	SCONJ
ftr-435	1442	2	an	an	DET
ftr-435	1442	3	asset	asset	NOUN
ftr-435	1442	4	of	of	ADP
ftr-435	1442	5	a	a	DET
ftr-435	1442	6	debtor	debtor	NOUN
ftr-435	1442	7	may	may	AUX
ftr-435	1442	8	be	be	AUX
ftr-435	1442	9	exempt	exempt	ADJ
ftr-435	1442	10	from	from	ADP
ftr-435	1442	11	the	the	DET
ftr-435	1442	12	claims	claim	NOUN
ftr-435	1442	13	of	of	ADP
ftr-435	1442	14	creditors	creditor	NOUN
ftr-435	1442	15	under	under	ADP
ftr-435	1442	16	applicable	applicable	ADJ
ftr-435	1442	17	state	state	NOUN
ftr-435	1442	18	law	law	NOUN
ftr-435	1442	19	,	,	PUNCT
ftr-435	1442	20	if	if	SCONJ
ftr-435	1442	21	that	that	DET
ftr-435	1442	22	asset	asset	NOUN
ftr-435	1442	23	and	and	CCONJ
ftr-435	1442	24	the	the	DET
ftr-435	1442	25	debtor	debtor	NOUN
ftr-435	1442	26	�	�	PROPN
ftr-435	1442	27	s	s	PART
ftr-435	1442	28	other	other	ADJ
ftr-435	1442	29	assets	asset	NOUN
ftr-435	1442	30	exceed	exceed	VERB
ftr-435	1442	31	the	the	DET
ftr-435	1442	32	debtor	debtor	NOUN
ftr-435	1442	33	�	�	PROPN
ftr-435	1442	34	s	s	PART
ftr-435	1442	35	liabilities	liability	NOUN
ftr-435	1442	36	,	,	PUNCT
ftr-435	1442	37	the	the	DET
ftr-435	1442	38	debtor	debtor	NOUN
ftr-435	1442	39	has	have	VERB
ftr-435	1442	40	the	the	DET
ftr-435	1442	41	ability	ability	NOUN
ftr-435	1442	42	to	to	PART
ftr-435	1442	43	pay	pay	VERB
ftr-435	1442	44	an	an	DET
ftr-435	1442	45	immediate	immediate	ADJ
ftr-435	1442	46	tax	tax	NOUN
ftr-435	1442	47	on	on	ADP
ftr-435	1442	48	income	income	NOUN
ftr-435	1442	49	from	from	ADP
ftr-435	1442	50	discharged	discharge	VERB
ftr-435	1442	51	indebtedness	indebtedness	NOUN
ftr-435	1442	52	.	.	PUNCT
ftr-435	1443	1	in	in	ADP
ftr-435	1443	2	the	the	DET
ftr-435	1443	3	instant	instant	ADJ
ftr-435	1443	4	case	case	NOUN
ftr-435	1443	5	,	,	PUNCT
ftr-435	1443	6	immediately	immediately	ADV
ftr-435	1443	7	preceding	precede	VERB
ftr-435	1443	8	the	the	DET
ftr-435	1443	9	foreclosure	foreclosure	NOUN
ftr-435	1443	10	sale	sale	NOUN
ftr-435	1443	11	on	on	ADP
ftr-435	1443	12	february	february	PROPN
ftr-435	1443	13	8	8	NUM
ftr-435	1443	14	,	,	PUNCT
ftr-435	1443	15	1993	1993	NUM
ftr-435	1443	16	,	,	PUNCT
ftr-435	1443	17	the	the	DET
ftr-435	1443	18	aggregate	aggregate	ADJ
ftr-435	1443	19	fair	fair	ADJ
ftr-435	1443	20	market	market	NOUN
ftr-435	1443	21	value	value	NOUN
ftr-435	1443	22	of	of	ADP
ftr-435	1443	23	petitioners	petitioner	NOUN
ftr-435	1443	24	�	�	PROPN
ftr-435	1443	25	assets	asset	NOUN
ftr-435	1443	26	was	be	AUX
ftr-435	1443	27	$	$	SYM
ftr-435	1443	28	875,251	875,251	NUM
ftr-435	1443	29	,	,	PUNCT
ftr-435	1443	30	which	which	PRON
ftr-435	1443	31	included	include	VERB
ftr-435	1443	32	petitioners	petitioner	NOUN
ftr-435	1443	33	�	�	PROPN
ftr-435	1443	34	fishing	fishing	NOUN
ftr-435	1443	35	permit	permit	NOUN
ftr-435	1443	36	valued	value	VERB
ftr-435	1443	37	at	at	ADP
ftr-435	1443	38	$	$	SYM
ftr-435	1443	39	393,400	393,400	NUM
ftr-435	1443	40	that	that	PRON
ftr-435	1443	41	they	they	PRON
ftr-435	1443	42	claim	claim	VERB
ftr-435	1443	43	is	be	AUX
ftr-435	1443	44	exempt	exempt	ADJ
ftr-435	1443	45	from	from	ADP
ftr-435	1443	46	the	the	DET
ftr-435	1443	47	claims	claim	NOUN
ftr-435	1443	48	of	of	ADP
ftr-435	1443	49	creditors	creditor	NOUN
ftr-435	1443	50	under	under	ADP
ftr-435	1443	51	the	the	DET
ftr-435	1443	52	law	law	NOUN
ftr-435	1443	53	of	of	ADP
ftr-435	1443	54	the	the	DET
ftr-435	1443	55	state	state	NOUN
ftr-435	1443	56	of	of	ADP
ftr-435	1443	57	alaska	alaska	PROPN
ftr-435	1443	58	.	.	PUNCT
ftr-435	1444	1	at	at	ADP
ftr-435	1444	2	that	that	DET
ftr-435	1444	3	time	time	NOUN
ftr-435	1444	4	,	,	PUNCT
ftr-435	1444	5	petitioners	petitioner	VERB
ftr-435	1444	6	�	�	PROPN
ftr-435	1444	7	liabilities	liability	NOUN
ftr-435	1444	8	totaled	total	VERB
ftr-435	1444	9	$	$	SYM
ftr-435	1444	10	515,930	515,930	NUM
ftr-435	1444	11	.	.	PUNCT
ftr-435	1445	1	on	on	ADP
ftr-435	1445	2	the	the	DET
ftr-435	1445	3	record	record	NOUN
ftr-435	1445	4	before	before	ADP
ftr-435	1445	5	us	we	PRON
ftr-435	1445	6	,	,	PUNCT
ftr-435	1445	7	we	we	PRON
ftr-435	1445	8	find	find	VERB
ftr-435	1445	9	that	that	SCONJ
ftr-435	1445	10	petitioners	petitioner	NOUN
ftr-435	1445	11	had	have	VERB
ftr-435	1445	12	the	the	DET
ftr-435	1445	13	�	�	NOUN
ftr-435	1445	14	ability	ability	NOUN
ftr-435	1445	15	to	to	PART
ftr-435	1445	16	pay	pay	VERB
ftr-435	1445	17	an	an	DET
ftr-435	1445	18	immediate	immediate	ADJ
ftr-435	1445	19	tax	tax	NOUN
ftr-435	1445	20	on	on	ADP
ftr-435	1445	21	�	�	PROPN
ftr-435	1445	22	.	.	PUNCT
ftr-435	1445	23	.	.	PUNCT
ftr-435	1445	24	.	.	PUNCT
ftr-435	1446	1	the	the	DET
ftr-435	1446	2	$	$	SYM
ftr-435	1446	3	42,142	42,142	NUM
ftr-435	1446	4	of	of	ADP
ftr-435	1446	5	doi	doi	NOUN
ftr-435	1446	6	income	income	NOUN
ftr-435	1446	7	resulting	result	VERB
ftr-435	1446	8	from	from	ADP
ftr-435	1446	9	the	the	DET
ftr-435	1446	10	foreclosure	foreclosure	NOUN
ftr-435	1446	11	sale	sale	NOUN
ftr-435	1446	12	in	in	ADP
ftr-435	1446	13	question	question	NOUN
ftr-435	1446	14	.	.	PUNCT
ftr-435	1447	1	requiring	require	VERB
ftr-435	1447	2	petitioners	petitioner	NOUN
ftr-435	1447	3	to	to	PART
ftr-435	1447	4	include	include	VERB
ftr-435	1447	5	that	that	DET
ftr-435	1447	6	income	income	NOUN
ftr-435	1447	7	in	in	ADP
ftr-435	1447	8	their	their	PRON
ftr-435	1447	9	gross	gross	ADJ
ftr-435	1447	10	income	income	NOUN
ftr-435	1447	11	for	for	ADP
ftr-435	1447	12	the	the	DET
ftr-435	1447	13	year	year	NOUN
ftr-435	1447	14	at	at	ADP
ftr-435	1447	15	issue	issue	NOUN
ftr-435	1447	16	and	and	CCONJ
ftr-435	1447	17	pay	pay	VERB
ftr-435	1447	18	a	a	DET
ftr-435	1447	19	tax	tax	NOUN
ftr-435	1447	20	thereon	thereon	NOUN
ftr-435	1447	21	is	be	AUX
ftr-435	1447	22	a	a	DET
ftr-435	1447	23	result	result	NOUN
ftr-435	1447	24	that	that	PRON
ftr-435	1447	25	is	be	AUX
ftr-435	1447	26	consistent	consistent	ADJ
ftr-435	1447	27	with	with	ADP
ftr-435	1447	28	the	the	DET
ftr-435	1447	29	intention	intention	NOUN
ftr-435	1447	30	of	of	ADP
ftr-435	1447	31	congress	congress	PROPN
ftr-435	1447	32	in	in	ADP
ftr-435	1447	33	enacting	enact	VERB
ftr-435	1447	34	section	section	NOUN
ftr-435	1447	35	108(a)(1)(b	108(a)(1)(b	NUM
ftr-435	1447	36	)	)	PUNCT
ftr-435	1447	37	and	and	CCONJ
ftr-435	1447	38	related	related	ADJ
ftr-435	1447	39	provisions	provision	NOUN
ftr-435	1447	40	into	into	ADP
ftr-435	1447	41	the	the	DET
ftr-435	1447	42	code	code	NOUN
ftr-435	1447	43	.	.	PUNCT
ftr-435	1448	1	�	�	PROPN
ftr-435	1448	2	of	of	ADP
ftr-435	1448	3	course	course	NOUN
ftr-435	1448	4	,	,	PUNCT
ftr-435	1448	5	the	the	DET
ftr-435	1448	6	taxpayers	taxpayer	NOUN
ftr-435	1448	7	could	could	AUX
ftr-435	1448	8	have	have	AUX
ftr-435	1448	9	avoided	avoid	VERB
ftr-435	1448	10	this	this	DET
ftr-435	1448	11	result	result	NOUN
ftr-435	1448	12	by	by	ADP
ftr-435	1448	13	filing	file	VERB
ftr-435	1448	14	a	a	DET
ftr-435	1448	15	bankruptcy	bankruptcy	NOUN
ftr-435	1448	16	petition	petition	NOUN
ftr-435	1448	17	and	and	CCONJ
ftr-435	1448	18	having	have	VERB
ftr-435	1448	19	the	the	DET
ftr-435	1448	20	indebtedness	indebtedness	NOUN
ftr-435	1448	21	cancelled	cancel	VERB
ftr-435	1448	22	in	in	ADP
ftr-435	1448	23	that	that	DET
ftr-435	1448	24	proceeding	proceeding	NOUN
ftr-435	1448	25	.	.	PUNCT
ftr-435	1449	1	�	�	PROPN
ftr-435	1449	2	an	an	DET
ftr-435	1449	3	accuracy	accuracy	NOUN
ftr-435	1449	4	related	relate	VERB
ftr-435	1449	5	penalty	penalty	NOUN
ftr-435	1449	6	was	be	AUX
ftr-435	1449	7	imposed	impose	VERB
ftr-435	1449	8	for	for	ADP
ftr-435	1449	9	taxpayers	taxpayer	NOUN
ftr-435	1449	10	�	�	PROPN
ftr-435	1449	11	failure	failure	NOUN
ftr-435	1449	12	to	to	PART
ftr-435	1449	13	include	include	VERB
ftr-435	1449	14	the	the	DET
ftr-435	1449	15	realized	realize	VERB
ftr-435	1449	16	capital	capital	NOUN
ftr-435	1449	17	gain	gain	NOUN
ftr-435	1449	18	of	of	ADP
ftr-435	1449	19	$	$	SYM
ftr-435	1449	20	28,621	28,621	NUM
ftr-435	1449	21	in	in	ADP
ftr-435	1449	22	income	income	NOUN
ftr-435	1449	23	.	.	PUNCT
ftr-435	1450	1	692	692	NUM
ftr-435	1450	2	florida	florida	PROPN
ftr-435	1450	3	tax	tax	NOUN
ftr-435	1450	4	review	review	NOUN
ftr-435	1450	5	[	[	X
ftr-435	1450	6	vol.5	vol.5	NOUN
ftr-435	1450	7	:	:	PUNCT
ftr-435	1450	8	si	si	PROPN
ftr-435	1450	9	16	16	NUM
ftr-435	1450	10	.	.	PUNCT
ftr-435	1451	1	for	for	ADP
ftr-435	1451	2	2001	2001	NUM
ftr-435	1451	3	,	,	PUNCT
ftr-435	1451	4	§	§	PROPN
ftr-435	1451	5	6428	6428	NUM
ftr-435	1451	6	provides	provide	VERB
ftr-435	1451	7	a	a	DET
ftr-435	1451	8	rate	rate	NOUN
ftr-435	1451	9	reduction	reduction	NOUN
ftr-435	1451	10	credit	credit	NOUN
ftr-435	1451	11	in	in	ADP
ftr-435	1451	12	lieu	lieu	NOUN
ftr-435	1451	13	of	of	ADP
ftr-435	1451	14	the	the	DET
ftr-435	1451	15	10	10	NUM
ftr-435	1451	16	percent	percent	NOUN
ftr-435	1451	17	rate	rate	NOUN
ftr-435	1451	18	bracket	bracket	NOUN
ftr-435	1451	19	.	.	PUNCT
ftr-435	1452	1	17	17	NUM
ftr-435	1452	2	.	.	X
ftr-435	1453	1	beginning	begin	VERB
ftr-435	1453	2	in	in	ADP
ftr-435	1453	3	2005	2005	NUM
ftr-435	1453	4	,	,	PUNCT
ftr-435	1453	5	however	however	ADV
ftr-435	1453	6	,	,	PUNCT
ftr-435	1453	7	the	the	DET
ftr-435	1453	8	2001	2001	NUM
ftr-435	1453	9	legislation	legislation	NOUN
ftr-435	1453	10	will	will	AUX
ftr-435	1453	11	increase	increase	VERB
ftr-435	1453	12	the	the	DET
ftr-435	1453	13	width	width	NOUN
ftr-435	1453	14	of	of	ADP
ftr-435	1453	15	the	the	DET
ftr-435	1453	16	15	15	NUM
ftr-435	1453	17	percent	percent	NOUN
ftr-435	1453	18	bracket	bracket	NOUN
ftr-435	1453	19	for	for	ADP
ftr-435	1453	20	married	married	ADJ
ftr-435	1453	21	couples	couple	NOUN
ftr-435	1453	22	filing	file	VERB
ftr-435	1453	23	joint	joint	ADJ
ftr-435	1453	24	returns	return	NOUN
ftr-435	1453	25	.	.	PUNCT
ftr-435	1454	1	see	see	VERB
ftr-435	1454	2	§	§	PROPN
ftr-435	1454	3	1(f)(8	1(f)(8	NUM
ftr-435	1454	4	)	)	PUNCT
ftr-435	1454	5	.	.	PUNCT
ftr-435	1455	1	in	in	ADP
ftr-435	1455	2	2009	2009	NUM
ftr-435	1455	3	,	,	PUNCT
ftr-435	1455	4	the	the	DET
ftr-435	1455	5	15	15	NUM
ftr-435	1455	6	percent	percent	NOUN
ftr-435	1455	7	bracket	bracket	NOUN
ftr-435	1455	8	under	under	ADP
ftr-435	1455	9	§	§	PROPN
ftr-435	1455	10	1(a	1(a	NUM
ftr-435	1455	11	)	)	PUNCT
ftr-435	1455	12	will	will	AUX
ftr-435	1455	13	be	be	AUX
ftr-435	1455	14	twice	twice	ADV
ftr-435	1455	15	as	as	ADV
ftr-435	1455	16	large	large	ADJ
ftr-435	1455	17	as	as	ADP
ftr-435	1455	18	the	the	DET
ftr-435	1455	19	15	15	NUM
ftr-435	1455	20	percent	percent	NOUN
ftr-435	1455	21	bracket	bracket	NOUN
ftr-435	1455	22	under	under	ADP
ftr-435	1455	23	§	§	PROPN
ftr-435	1455	24	1(c	1(c	NUM
ftr-435	1455	25	)	)	PUNCT
ftr-435	1455	26	,	,	PUNCT
ftr-435	1455	27	thus	thus	ADV
ftr-435	1455	28	eliminating	eliminate	VERB
ftr-435	1455	29	the	the	DET
ftr-435	1455	30	marriage	marriage	NOUN
ftr-435	1455	31	penalty	penalty	NOUN
ftr-435	1455	32	in	in	ADP
ftr-435	1455	33	the	the	DET
ftr-435	1455	34	15	15	NUM
ftr-435	1455	35	percent	percent	NOUN
ftr-435	1455	36	bracket	bracket	NOUN
ftr-435	1455	37	.	.	PUNCT
ftr-435	1456	1	a.	a.	NOUN
ftr-435	1456	2	exempt	exempt	ADJ
ftr-435	1456	3	assets	asset	NOUN
ftr-435	1456	4	counted	count	VERB
ftr-435	1456	5	in	in	ADP
ftr-435	1456	6	insolvency	insolvency	NOUN
ftr-435	1456	7	determination	determination	NOUN
ftr-435	1456	8	.	.	PUNCT
ftr-435	1457	1	tam	tam	PROPN
ftr-435	1457	2	199935002	199935002	NUM
ftr-435	1457	3	(	(	PUNCT
ftr-435	1457	4	5/3/99	5/3/99	NUM
ftr-435	1457	5	)	)	PUNCT
ftr-435	1457	6	.	.	PUNCT
ftr-435	1458	1	the	the	DET
ftr-435	1458	2	fair	fair	ADJ
ftr-435	1458	3	market	market	NOUN
ftr-435	1458	4	value	value	NOUN
ftr-435	1458	5	of	of	ADP
ftr-435	1458	6	any	any	DET
ftr-435	1458	7	assets	asset	NOUN
ftr-435	1458	8	exempt	exempt	ADJ
ftr-435	1458	9	from	from	ADP
ftr-435	1458	10	a	a	DET
ftr-435	1458	11	creditor	creditor	NOUN
ftr-435	1458	12	�	�	NOUN
ftr-435	1458	13	s	s	PART
ftr-435	1458	14	claims	claim	NOUN
ftr-435	1458	15	under	under	ADP
ftr-435	1458	16	state	state	NOUN
ftr-435	1458	17	law	law	NOUN
ftr-435	1458	18	is	be	AUX
ftr-435	1458	19	included	include	VERB
ftr-435	1458	20	in	in	ADP
ftr-435	1458	21	determining	determine	VERB
ftr-435	1458	22	a	a	DET
ftr-435	1458	23	taxpayer	taxpayer	NOUN
ftr-435	1458	24	�	�	PROPN
ftr-435	1458	25	s	s	PART
ftr-435	1458	26	insolvency	insolvency	NOUN
ftr-435	1458	27	under	under	ADP
ftr-435	1458	28	§	§	PROPN
ftr-435	1458	29	108(d	108(d	PROPN
ftr-435	1458	30	)	)	PUNCT
ftr-435	1458	31	.	.	PUNCT
ftr-435	1459	1	the	the	DET
ftr-435	1459	2	contrary	contrary	ADJ
ftr-435	1459	3	conclusion	conclusion	NOUN
ftr-435	1459	4	reached	reach	VERB
ftr-435	1459	5	in	in	ADP
ftr-435	1459	6	tam	tam	PROPN
ftr-435	1459	7	9130005	9130005	NUM
ftr-435	1459	8	was	be	AUX
ftr-435	1459	9	revoked	revoke	VERB
ftr-435	1459	10	.	.	PUNCT
ftr-435	1460	1	3	3	X
ftr-435	1460	2	.	.	X
ftr-435	1460	3	the	the	DET
ftr-435	1460	4	tax	tax	NOUN
ftr-435	1460	5	benefit	benefit	NOUN
ftr-435	1460	6	rule	rule	NOUN
ftr-435	1460	7	found	find	VERB
ftr-435	1460	8	the	the	DET
ftr-435	1460	9	pea	pea	NOUN
ftr-435	1460	10	under	under	ADP
ftr-435	1460	11	the	the	DET
ftr-435	1460	12	walnut	walnut	NOUN
ftr-435	1460	13	shell	shell	NOUN
ftr-435	1460	14	.	.	PUNCT
ftr-435	1461	1	hornberger	hornberger	NOUN
ftr-435	1461	2	v.	v.	PROPN
ftr-435	1461	3	commissioner	commissioner	PROPN
ftr-435	1461	4	,	,	PUNCT
ftr-435	1461	5	87	87	NUM
ftr-435	1461	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1461	7	877	877	NUM
ftr-435	1461	8	,	,	PUNCT
ftr-435	1461	9	2001	2001	NUM
ftr-435	1461	10	-	-	SYM
ftr-435	1461	11	1	1	NUM
ftr-435	1461	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	1461	13	.	.	PROPN
ftr-435	1461	14	¶	¶	PROPN
ftr-435	1461	15	50,234	50,234	NUM
ftr-435	1461	16	(	(	PUNCT
ftr-435	1461	17	4th	4th	ADJ
ftr-435	1461	18	cir	cir	NOUN
ftr-435	1461	19	.	.	PUNCT
ftr-435	1462	1	2/15/01	2/15/01	NUM
ftr-435	1462	2	)	)	PUNCT
ftr-435	1462	3	(	(	PUNCT
ftr-435	1462	4	per	per	ADP
ftr-435	1462	5	curiam	curiam	NOUN
ftr-435	1462	6	,	,	PUNCT
ftr-435	1462	7	unpublished	unpublished	ADJ
ftr-435	1462	8	)	)	PUNCT
ftr-435	1462	9	,	,	PUNCT
ftr-435	1462	10	aff	aff	PROPN
ftr-435	1462	11	�	�	PROPN
ftr-435	1462	12	g	g	PROPN
ftr-435	1462	13	t.c	t.c	PROPN
ftr-435	1462	14	.	.	PROPN
ftr-435	1462	15	memo	memo	NOUN
ftr-435	1462	16	.	.	PUNCT
ftr-435	1463	1	2000	2000	NUM
ftr-435	1463	2	-	-	SYM
ftr-435	1463	3	042	042	NUM
ftr-435	1463	4	.	.	PUNCT
ftr-435	1464	1	a	a	DET
ftr-435	1464	2	grantor	grantor	NOUN
ftr-435	1464	3	trust	trust	NOUN
ftr-435	1464	4	established	establish	VERB
ftr-435	1464	5	by	by	ADP
ftr-435	1464	6	the	the	DET
ftr-435	1464	7	sole	sole	ADJ
ftr-435	1464	8	beneficiary	beneficiary	NOUN
ftr-435	1464	9	of	of	ADP
ftr-435	1464	10	an	an	DET
ftr-435	1464	11	estate	estate	NOUN
ftr-435	1464	12	paid	pay	VERB
ftr-435	1464	13	interest	interest	NOUN
ftr-435	1464	14	on	on	ADP
ftr-435	1464	15	the	the	DET
ftr-435	1464	16	estate	estate	NOUN
ftr-435	1464	17	tax	tax	NOUN
ftr-435	1464	18	owed	owe	VERB
ftr-435	1464	19	by	by	ADP
ftr-435	1464	20	the	the	DET
ftr-435	1464	21	estate	estate	NOUN
ftr-435	1464	22	,	,	PUNCT
ftr-435	1464	23	and	and	CCONJ
ftr-435	1464	24	the	the	DET
ftr-435	1464	25	beneficiary	beneficiary	NOUN
ftr-435	1464	26	deducted	deduct	VERB
ftr-435	1464	27	the	the	DET
ftr-435	1464	28	interest	interest	NOUN
ftr-435	1464	29	payment	payment	NOUN
ftr-435	1464	30	.	.	PUNCT
ftr-435	1465	1	when	when	SCONJ
ftr-435	1465	2	a	a	DET
ftr-435	1465	3	portion	portion	NOUN
ftr-435	1465	4	of	of	ADP
ftr-435	1465	5	the	the	DET
ftr-435	1465	6	interest	interest	NOUN
ftr-435	1465	7	was	be	AUX
ftr-435	1465	8	later	later	ADV
ftr-435	1465	9	refunded	refunded	ADJ
ftr-435	1465	10	to	to	ADP
ftr-435	1465	11	the	the	DET
ftr-435	1465	12	estate	estate	NOUN
ftr-435	1465	13	,	,	PUNCT
ftr-435	1465	14	which	which	PRON
ftr-435	1465	15	distributed	distribute	VERB
ftr-435	1465	16	it	it	PRON
ftr-435	1465	17	to	to	ADP
ftr-435	1465	18	the	the	DET
ftr-435	1465	19	beneficiary	beneficiary	NOUN
ftr-435	1465	20	,	,	PUNCT
ftr-435	1465	21	who	who	PRON
ftr-435	1465	22	transferred	transfer	VERB
ftr-435	1465	23	it	it	PRON
ftr-435	1465	24	to	to	ADP
ftr-435	1465	25	the	the	DET
ftr-435	1465	26	trust	trust	NOUN
ftr-435	1465	27	,	,	PUNCT
ftr-435	1465	28	the	the	DET
ftr-435	1465	29	beneficiary	beneficiary	NOUN
ftr-435	1465	30	was	be	AUX
ftr-435	1465	31	required	require	VERB
ftr-435	1465	32	to	to	PART
ftr-435	1465	33	include	include	VERB
ftr-435	1465	34	the	the	DET
ftr-435	1465	35	refunded	refunded	ADJ
ftr-435	1465	36	interest	interest	NOUN
ftr-435	1465	37	in	in	ADP
ftr-435	1465	38	income	income	NOUN
ftr-435	1465	39	under	under	ADP
ftr-435	1465	40	the	the	DET
ftr-435	1465	41	tax	tax	NOUN
ftr-435	1465	42	benefit	benefit	NOUN
ftr-435	1465	43	rule	rule	NOUN
ftr-435	1465	44	.	.	PUNCT
ftr-435	1466	1	4	4	X
ftr-435	1466	2	.	.	X
ftr-435	1466	3	lower	low	ADJ
ftr-435	1466	4	rates	rate	NOUN
ftr-435	1466	5	coming	come	VERB
ftr-435	1466	6	to	to	ADP
ftr-435	1466	7	your	your	PRON
ftr-435	1466	8	neighborhood	neighborhood	NOUN
ftr-435	1466	9	tax	tax	NOUN
ftr-435	1466	10	return	return	NOUN
ftr-435	1466	11	soon	soon	ADV
ftr-435	1466	12	.	.	PUNCT
ftr-435	1467	1	the	the	DET
ftr-435	1467	2	economic	economic	ADJ
ftr-435	1467	3	growth	growth	NOUN
ftr-435	1467	4	and	and	CCONJ
ftr-435	1467	5	tax	tax	NOUN
ftr-435	1467	6	relief	relief	NOUN
ftr-435	1467	7	reconciliation	reconciliation	NOUN
ftr-435	1467	8	act	act	NOUN
ftr-435	1467	9	of	of	ADP
ftr-435	1467	10	2001	2001	NUM
ftr-435	1467	11	amended	amend	VERB
ftr-435	1467	12	§	§	PROPN
ftr-435	1467	13	1	1	NUM
ftr-435	1467	14	in	in	ADP
ftr-435	1467	15	a	a	DET
ftr-435	1467	16	number	number	NOUN
ftr-435	1467	17	of	of	ADP
ftr-435	1467	18	ways	way	NOUN
ftr-435	1467	19	.	.	PUNCT
ftr-435	1468	1	first	first	ADV
ftr-435	1468	2	,	,	PUNCT
ftr-435	1468	3	§	§	PROPN
ftr-435	1468	4	1(i	1(i	NUM
ftr-435	1468	5	)	)	PUNCT
ftr-435	1468	6	provides	provide	VERB
ftr-435	1468	7	an	an	DET
ftr-435	1468	8	initial	initial	ADJ
ftr-435	1468	9	10	10	NUM
ftr-435	1468	10	percent	percent	NOUN
ftr-435	1468	11	marginal	marginal	ADJ
ftr-435	1468	12	rate	rate	NOUN
ftr-435	1468	13	bracket	bracket	NOUN
ftr-435	1468	14	,	,	PUNCT
ftr-435	1468	15	carved	carve	VERB
ftr-435	1468	16	out	out	ADP
ftr-435	1468	17	of	of	ADP
ftr-435	1468	18	the	the	DET
ftr-435	1468	19	broader	broad	ADJ
ftr-435	1468	20	15	15	NUM
ftr-435	1468	21	percent	percent	NOUN
ftr-435	1468	22	bracket	bracket	NOUN
ftr-435	1468	23	,	,	PUNCT
ftr-435	1468	24	effective	effective	ADJ
ftr-435	1468	25	as	as	ADP
ftr-435	1468	26	of	of	ADP
ftr-435	1468	27	2001.16	2001.16	NUM
ftr-435	1468	28	the	the	DET
ftr-435	1468	29	upper	upper	ADJ
ftr-435	1468	30	limit	limit	NOUN
ftr-435	1468	31	of	of	ADP
ftr-435	1468	32	this	this	DET
ftr-435	1468	33	new	new	ADJ
ftr-435	1468	34	10	10	NUM
ftr-435	1468	35	percent	percent	NOUN
ftr-435	1468	36	bracket	bracket	NOUN
ftr-435	1468	37	,	,	PUNCT
ftr-435	1468	38	however	however	ADV
ftr-435	1468	39	,	,	PUNCT
ftr-435	1468	40	is	be	AUX
ftr-435	1468	41	not	not	PART
ftr-435	1468	42	adjusted	adjust	VERB
ftr-435	1468	43	for	for	ADP
ftr-435	1468	44	inflation	inflation	NOUN
ftr-435	1468	45	for	for	ADP
ftr-435	1468	46	years	year	NOUN
ftr-435	1468	47	before	before	ADP
ftr-435	1468	48	2009	2009	NUM
ftr-435	1468	49	.	.	PUNCT
ftr-435	1469	1	second	second	ADJ
ftr-435	1469	2	,	,	PUNCT
ftr-435	1469	3	beginning	begin	VERB
ftr-435	1469	4	in	in	ADP
ftr-435	1469	5	2001	2001	NUM
ftr-435	1469	6	,	,	PUNCT
ftr-435	1469	7	the	the	DET
ftr-435	1469	8	28	28	NUM
ftr-435	1469	9	percent	percent	NOUN
ftr-435	1469	10	,	,	PUNCT
ftr-435	1469	11	31	31	NUM
ftr-435	1469	12	percent	percent	NOUN
ftr-435	1469	13	,	,	PUNCT
ftr-435	1469	14	36	36	NUM
ftr-435	1469	15	percent	percent	NOUN
ftr-435	1469	16	,	,	PUNCT
ftr-435	1469	17	and	and	CCONJ
ftr-435	1469	18	39.6	39.6	NUM
ftr-435	1469	19	percent	percent	NOUN
ftr-435	1469	20	rates	rate	NOUN
ftr-435	1469	21	will	will	AUX
ftr-435	1469	22	be	be	AUX
ftr-435	1469	23	reduced	reduce	VERB
ftr-435	1469	24	according	accord	VERB
ftr-435	1469	25	to	to	ADP
ftr-435	1469	26	the	the	DET
ftr-435	1469	27	following	follow	VERB
ftr-435	1469	28	schedule	schedule	NOUN
ftr-435	1469	29	.	.	PUNCT
ftr-435	1470	1	taxable	taxable	ADJ
ftr-435	1470	2	year	year	NOUN
ftr-435	1470	3	rate	rate	NOUN
ftr-435	1470	4	to	to	PART
ftr-435	1470	5	be	be	AUX
ftr-435	1470	6	substituted	substitute	VERB
ftr-435	1470	7	in	in	ADP
ftr-435	1470	8	§	§	PROPN
ftr-435	1470	9	1	1	NUM
ftr-435	1470	10	for	for	ADP
ftr-435	1470	11	the	the	DET
ftr-435	1470	12	2000	2000	NUM
ftr-435	1470	13	rates	rate	NOUN
ftr-435	1470	14	:	:	PUNCT
ftr-435	1470	15	28	28	NUM
ftr-435	1470	16	%	%	NOUN
ftr-435	1470	17	31	31	NUM
ftr-435	1470	18	%	%	NOUN
ftr-435	1470	19	36	36	NUM
ftr-435	1470	20	%	%	NOUN
ftr-435	1470	21	39.6	39.6	NUM
ftr-435	1470	22	%	%	NOUN
ftr-435	1470	23	2001	2001	NUM
ftr-435	1470	24	27.5	27.5	NUM
ftr-435	1470	25	%	%	NOUN
ftr-435	1470	26	30.5	30.5	NUM
ftr-435	1470	27	%	%	NOUN
ftr-435	1470	28	35.5	35.5	NUM
ftr-435	1470	29	%	%	NOUN
ftr-435	1470	30	39.1	39.1	NUM
ftr-435	1470	31	%	%	NOUN
ftr-435	1470	32	2002	2002	NUM
ftr-435	1470	33	&	&	CCONJ
ftr-435	1470	34	2003	2003	NUM
ftr-435	1470	35	27	27	NUM
ftr-435	1470	36	%	%	NOUN
ftr-435	1470	37	30	30	NUM
ftr-435	1470	38	%	%	NOUN
ftr-435	1470	39	35	35	NUM
ftr-435	1470	40	%	%	NOUN
ftr-435	1470	41	38.6	38.6	NUM
ftr-435	1470	42	%	%	NOUN
ftr-435	1470	43	2004	2004	NUM
ftr-435	1470	44	&	&	CCONJ
ftr-435	1470	45	2005	2005	NUM
ftr-435	1470	46	26	26	NUM
ftr-435	1470	47	%	%	NOUN
ftr-435	1470	48	29	29	NUM
ftr-435	1470	49	%	%	NOUN
ftr-435	1470	50	34	34	NUM
ftr-435	1470	51	%	%	NOUN
ftr-435	1470	52	37.6	37.6	NUM
ftr-435	1470	53	%	%	NOUN
ftr-435	1470	54	2006	2006	NUM
ftr-435	1470	55	and	and	CCONJ
ftr-435	1470	56	thereafter	thereafter	ADV
ftr-435	1470	57	25	25	NUM
ftr-435	1470	58	%	%	NOUN
ftr-435	1470	59	28	28	NUM
ftr-435	1470	60	%	%	NOUN
ftr-435	1470	61	33	33	NUM
ftr-435	1470	62	%	%	NOUN
ftr-435	1470	63	35	35	NUM
ftr-435	1470	64	%	%	NOUN
ftr-435	1470	65	a.	a.	NOUN
ftr-435	1471	1	the	the	DET
ftr-435	1471	2	15	15	NUM
ftr-435	1471	3	percent	percent	NOUN
ftr-435	1471	4	bracket	bracket	NOUN
ftr-435	1471	5	rate	rate	NOUN
ftr-435	1471	6	will	will	AUX
ftr-435	1471	7	not	not	PART
ftr-435	1471	8	be	be	AUX
ftr-435	1471	9	reduced.17	reduced.17	NOUN
ftr-435	1471	10	like	like	ADP
ftr-435	1471	11	all	all	PRON
ftr-435	1471	12	of	of	ADP
ftr-435	1471	13	the	the	DET
ftr-435	1471	14	amendments	amendment	NOUN
ftr-435	1471	15	to	to	ADP
ftr-435	1471	16	the	the	DET
ftr-435	1471	17	code	code	NOUN
ftr-435	1471	18	in	in	ADP
ftr-435	1471	19	the	the	DET
ftr-435	1471	20	2001	2001	NUM
ftr-435	1471	21	act	act	NOUN
ftr-435	1471	22	,	,	PUNCT
ftr-435	1471	23	these	these	DET
ftr-435	1471	24	changes	change	NOUN
ftr-435	1471	25	sunset	sunset	VERB
ftr-435	1471	26	on	on	ADP
ftr-435	1471	27	december	december	PROPN
ftr-435	1471	28	31	31	NUM
ftr-435	1471	29	,	,	PUNCT
ftr-435	1471	30	2010	2010	NUM
ftr-435	1471	31	.	.	PUNCT
ftr-435	1472	1	thus	thus	ADV
ftr-435	1472	2	,	,	PUNCT
ftr-435	1472	3	absent	absent	ADJ
ftr-435	1472	4	further	further	ADJ
ftr-435	1472	5	congressional	congressional	ADJ
ftr-435	1472	6	action	action	NOUN
ftr-435	1472	7	,	,	PUNCT
ftr-435	1472	8	in	in	ADP
ftr-435	1472	9	2011	2011	NUM
ftr-435	1472	10	§	§	PROPN
ftr-435	1472	11	1	1	NUM
ftr-435	1472	12	will	will	AUX
ftr-435	1472	13	revert	revert	VERB
ftr-435	1472	14	to	to	ADP
ftr-435	1472	15	2002	2002	NUM
ftr-435	1472	16	]	]	PUNCT
ftr-435	1472	17	recent	recent	ADJ
ftr-435	1472	18	developments	development	NOUN
ftr-435	1472	19	in	in	ADP
ftr-435	1472	20	federal	federal	ADJ
ftr-435	1472	21	income	income	NOUN
ftr-435	1472	22	taxation	taxation	NOUN
ftr-435	1472	23	693	693	NUM
ftr-435	1472	24	18	18	NUM
ftr-435	1472	25	.	.	PUNCT
ftr-435	1473	1	see	see	VERB
ftr-435	1473	2	v.d.1.c	v.d.1.c	PROPN
ftr-435	1473	3	.	.	PUNCT
ftr-435	1474	1	the	the	DET
ftr-435	1474	2	five	five	NUM
ftr-435	1474	3	brackets	bracket	NOUN
ftr-435	1474	4	in	in	ADP
ftr-435	1474	5	effect	effect	NOUN
ftr-435	1474	6	for	for	ADP
ftr-435	1474	7	2000	2000	NUM
ftr-435	1474	8	,	,	PUNCT
ftr-435	1474	9	with	with	ADP
ftr-435	1474	10	inflation	inflation	NOUN
ftr-435	1474	11	adjustments	adjustment	NOUN
ftr-435	1474	12	in	in	ADP
ftr-435	1474	13	the	the	DET
ftr-435	1474	14	dollardenominated	dollardenominated	ADJ
ftr-435	1474	15	bands	band	NOUN
ftr-435	1474	16	.	.	PUNCT
ftr-435	1475	1	b.	b.	PROPN
ftr-435	1475	2	marriage	marriage	NOUN
ftr-435	1475	3	penalty	penalty	NOUN
ftr-435	1475	4	relief	relief	NOUN
ftr-435	1475	5	(	(	PUNCT
ftr-435	1475	6	part	part	NOUN
ftr-435	1475	7	1)18	1)18	NOUN
ftr-435	1475	8	:	:	PUNCT
ftr-435	1475	9	the	the	DET
ftr-435	1475	10	15	15	NUM
ftr-435	1475	11	percent	percent	NOUN
ftr-435	1475	12	bracket	bracket	NOUN
ftr-435	1475	13	.	.	PUNCT
ftr-435	1476	1	the	the	DET
ftr-435	1476	2	2001	2001	NUM
ftr-435	1476	3	act	act	NOUN
ftr-435	1476	4	increased	increase	VERB
ftr-435	1476	5	the	the	DET
ftr-435	1476	6	width	width	NOUN
ftr-435	1476	7	of	of	ADP
ftr-435	1476	8	the	the	DET
ftr-435	1476	9	15	15	NUM
ftr-435	1476	10	percent	percent	NOUN
ftr-435	1476	11	rate	rate	NOUN
ftr-435	1476	12	bracket	bracket	NOUN
ftr-435	1476	13	for	for	ADP
ftr-435	1476	14	married	married	ADJ
ftr-435	1476	15	couples	couple	NOUN
ftr-435	1476	16	filing	file	VERB
ftr-435	1476	17	jointly	jointly	ADV
ftr-435	1476	18	relative	relative	ADJ
ftr-435	1476	19	to	to	ADP
ftr-435	1476	20	unmarried	unmarried	ADJ
ftr-435	1476	21	individuals	individual	NOUN
ftr-435	1476	22	filing	file	VERB
ftr-435	1476	23	a	a	DET
ftr-435	1476	24	single	single	ADJ
ftr-435	1476	25	return	return	NOUN
ftr-435	1476	26	.	.	PUNCT
ftr-435	1477	1	the	the	DET
ftr-435	1477	2	upper	upper	ADJ
ftr-435	1477	3	limit	limit	NOUN
ftr-435	1477	4	of	of	ADP
ftr-435	1477	5	the	the	DET
ftr-435	1477	6	15	15	NUM
ftr-435	1477	7	percent	percent	NOUN
ftr-435	1477	8	bracket	bracket	NOUN
ftr-435	1477	9	for	for	ADP
ftr-435	1477	10	married	married	ADJ
ftr-435	1477	11	couples	couple	NOUN
ftr-435	1477	12	filing	file	VERB
ftr-435	1477	13	a	a	DET
ftr-435	1477	14	joint	joint	ADJ
ftr-435	1477	15	return	return	NOUN
ftr-435	1477	16	will	will	AUX
ftr-435	1477	17	be	be	AUX
ftr-435	1477	18	double	double	DET
ftr-435	1477	19	the	the	DET
ftr-435	1477	20	upper	upper	ADJ
ftr-435	1477	21	limit	limit	NOUN
ftr-435	1477	22	of	of	ADP
ftr-435	1477	23	the	the	DET
ftr-435	1477	24	15	15	NUM
ftr-435	1477	25	percent	percent	NOUN
ftr-435	1477	26	bracket	bracket	NOUN
ftr-435	1477	27	for	for	ADP
ftr-435	1477	28	unmarried	unmarried	ADJ
ftr-435	1477	29	individuals	individual	NOUN
ftr-435	1477	30	filing	file	VERB
ftr-435	1477	31	a	a	DET
ftr-435	1477	32	single	single	ADJ
ftr-435	1477	33	return	return	NOUN
ftr-435	1477	34	.	.	PUNCT
ftr-435	1478	1	the	the	DET
ftr-435	1478	2	effective	effective	ADJ
ftr-435	1478	3	date	date	NOUN
ftr-435	1478	4	is	be	AUX
ftr-435	1478	5	delayed	delay	VERB
ftr-435	1478	6	to	to	ADP
ftr-435	1478	7	2005	2005	NUM
ftr-435	1478	8	,	,	PUNCT
ftr-435	1478	9	and	and	CCONJ
ftr-435	1478	10	then	then	ADV
ftr-435	1478	11	it	it	PRON
ftr-435	1478	12	is	be	AUX
ftr-435	1478	13	phased	phase	VERB
ftr-435	1478	14	in	in	ADP
ftr-435	1478	15	over	over	ADP
ftr-435	1478	16	five	five	NUM
ftr-435	1478	17	years	year	NOUN
ftr-435	1478	18	,	,	PUNCT
ftr-435	1478	19	with	with	ADP
ftr-435	1478	20	the	the	DET
ftr-435	1478	21	result	result	NOUN
ftr-435	1478	22	that	that	SCONJ
ftr-435	1478	23	the	the	DET
ftr-435	1478	24	full	full	ADJ
ftr-435	1478	25	effect	effect	NOUN
ftr-435	1478	26	of	of	ADP
ftr-435	1478	27	the	the	DET
ftr-435	1478	28	changes	change	NOUN
ftr-435	1478	29	will	will	AUX
ftr-435	1478	30	not	not	PART
ftr-435	1478	31	be	be	AUX
ftr-435	1478	32	in	in	ADP
ftr-435	1478	33	force	force	NOUN
ftr-435	1478	34	until	until	ADP
ftr-435	1478	35	2009	2009	NUM
ftr-435	1478	36	.	.	PUNCT
ftr-435	1479	1	like	like	ADP
ftr-435	1479	2	all	all	PRON
ftr-435	1479	3	of	of	ADP
ftr-435	1479	4	the	the	DET
ftr-435	1479	5	other	other	ADJ
ftr-435	1479	6	amendments	amendment	NOUN
ftr-435	1479	7	to	to	ADP
ftr-435	1479	8	the	the	DET
ftr-435	1479	9	code	code	NOUN
ftr-435	1479	10	in	in	ADP
ftr-435	1479	11	the	the	DET
ftr-435	1479	12	2001	2001	NUM
ftr-435	1479	13	act	act	NOUN
ftr-435	1479	14	,	,	PUNCT
ftr-435	1479	15	however	however	ADV
ftr-435	1479	16	,	,	PUNCT
ftr-435	1479	17	these	these	DET
ftr-435	1479	18	changes	change	NOUN
ftr-435	1479	19	sunset	sunset	VERB
ftr-435	1479	20	on	on	ADP
ftr-435	1479	21	december	december	PROPN
ftr-435	1479	22	31	31	NUM
ftr-435	1479	23	,	,	PUNCT
ftr-435	1479	24	2010	2010	NUM
ftr-435	1479	25	.	.	PUNCT
ftr-435	1480	1	b.	b.	PROPN
ftr-435	1480	2	profit	profit	NOUN
ftr-435	1480	3	-	-	PUNCT
ftr-435	1480	4	seeking	seek	VERB
ftr-435	1480	5	individual	individual	ADJ
ftr-435	1480	6	deductions	deduction	NOUN
ftr-435	1480	7	1	1	NUM
ftr-435	1480	8	.	.	PUNCT
ftr-435	1481	1	the	the	DET
ftr-435	1481	2	alternative	alternative	ADJ
ftr-435	1481	3	minimum	minimum	ADJ
ftr-435	1481	4	tax	tax	NOUN
ftr-435	1481	5	(	(	PUNCT
ftr-435	1481	6	�	�	NOUN
ftr-435	1481	7	amt	amt	PROPN
ftr-435	1481	8	�	�	PROPN
ftr-435	1481	9	)	)	PUNCT
ftr-435	1481	10	trap	trap	NOUN
ftr-435	1481	11	for	for	ADP
ftr-435	1481	12	attorneys	attorney	NOUN
ftr-435	1481	13	�	�	PROPN
ftr-435	1481	14	fees	fee	NOUN
ftr-435	1481	15	on	on	ADP
ftr-435	1481	16	large	large	ADJ
ftr-435	1481	17	recoveries	recovery	NOUN
ftr-435	1481	18	.	.	PUNCT
ftr-435	1482	1	a.	a.	NOUN
ftr-435	1482	2	cases	case	NOUN
ftr-435	1482	3	decided	decide	VERB
ftr-435	1482	4	in	in	ADP
ftr-435	1482	5	past	past	ADJ
ftr-435	1482	6	years	year	NOUN
ftr-435	1482	7	by	by	ADP
ftr-435	1482	8	the	the	DET
ftr-435	1482	9	first	first	ADJ
ftr-435	1482	10	,	,	PUNCT
ftr-435	1482	11	fourth	fourth	ADJ
ftr-435	1482	12	,	,	PUNCT
ftr-435	1482	13	ninth	ninth	ADJ
ftr-435	1482	14	and	and	CCONJ
ftr-435	1482	15	federal	federal	ADJ
ftr-435	1482	16	circuits	circuit	NOUN
ftr-435	1482	17	sprang	spring	VERB
ftr-435	1482	18	the	the	DET
ftr-435	1482	19	amt	amt	PROPN
ftr-435	1482	20	trap	trap	NOUN
ftr-435	1482	21	.	.	PUNCT
ftr-435	1483	1	more	more	ADJ
ftr-435	1483	2	circuits	circuit	NOUN
ftr-435	1483	3	climb	climb	VERB
ftr-435	1483	4	on	on	ADP
ftr-435	1483	5	board	board	NOUN
ftr-435	1483	6	in	in	ADP
ftr-435	1483	7	2001	2001	NUM
ftr-435	1483	8	.	.	PUNCT
ftr-435	1484	1	attorney	attorney	NOUN
ftr-435	1484	2	�	�	PROPN
ftr-435	1484	3	s	s	PART
ftr-435	1484	4	fees	fee	NOUN
ftr-435	1484	5	incurred	incur	VERB
ftr-435	1484	6	by	by	ADP
ftr-435	1484	7	an	an	DET
ftr-435	1484	8	individual	individual	NOUN
ftr-435	1484	9	in	in	ADP
ftr-435	1484	10	a	a	DET
ftr-435	1484	11	nonbusiness	nonbusiness	NOUN
ftr-435	1484	12	profitseeking	profitseeking	NOUN
ftr-435	1484	13	transaction	transaction	NOUN
ftr-435	1484	14	are	be	AUX
ftr-435	1484	15	[	[	X
ftr-435	1484	16	§	§	PROPN
ftr-435	1484	17	212	212	NUM
ftr-435	1484	18	]	]	PUNCT
ftr-435	1484	19	miscellaneous	miscellaneous	ADJ
ftr-435	1484	20	itemized	itemize	VERB
ftr-435	1484	21	deductions	deduction	NOUN
ftr-435	1484	22	[	[	X
ftr-435	1484	23	§	§	PROPN
ftr-435	1484	24	67	67	NUM
ftr-435	1484	25	]	]	PUNCT
ftr-435	1484	26	and	and	CCONJ
ftr-435	1484	27	may	may	AUX
ftr-435	1484	28	not	not	PART
ftr-435	1484	29	be	be	AUX
ftr-435	1484	30	deducted	deduct	VERB
ftr-435	1484	31	for	for	ADP
ftr-435	1484	32	amt	amt	PROPN
ftr-435	1484	33	purposes	purpose	NOUN
ftr-435	1484	34	.	.	PUNCT
ftr-435	1485	1	to	to	PART
ftr-435	1485	2	avoid	avoid	VERB
ftr-435	1485	3	this	this	DET
ftr-435	1485	4	result	result	NOUN
ftr-435	1485	5	,	,	PUNCT
ftr-435	1485	6	taxpayers	taxpayer	NOUN
ftr-435	1485	7	in	in	ADP
ftr-435	1485	8	a	a	DET
ftr-435	1485	9	number	number	NOUN
ftr-435	1485	10	of	of	ADP
ftr-435	1485	11	cases	case	NOUN
ftr-435	1485	12	in	in	ADP
ftr-435	1485	13	recent	recent	ADJ
ftr-435	1485	14	years	year	NOUN
ftr-435	1485	15	have	have	AUX
ftr-435	1485	16	argued	argue	VERB
ftr-435	1485	17	the	the	DET
ftr-435	1485	18	portion	portion	NOUN
ftr-435	1485	19	of	of	ADP
ftr-435	1485	20	a	a	DET
ftr-435	1485	21	taxable	taxable	ADJ
ftr-435	1485	22	damage	damage	NOUN
ftr-435	1485	23	award	award	NOUN
ftr-435	1485	24	retained	retain	VERB
ftr-435	1485	25	by	by	ADP
ftr-435	1485	26	the	the	DET
ftr-435	1485	27	taxpayer	taxpayer	NOUN
ftr-435	1485	28	-	-	PUNCT
ftr-435	1485	29	plaintiff	plaintiff	NOUN
ftr-435	1485	30	�	�	PROPN
ftr-435	1485	31	s	s	PART
ftr-435	1485	32	attorney	attorney	NOUN
ftr-435	1485	33	as	as	ADP
ftr-435	1485	34	a	a	DET
ftr-435	1485	35	contingent	contingent	NOUN
ftr-435	1485	36	fee	fee	NOUN
ftr-435	1485	37	is	be	AUX
ftr-435	1485	38	excluded	exclude	VERB
ftr-435	1485	39	from	from	ADP
ftr-435	1485	40	the	the	DET
ftr-435	1485	41	taxpayer	taxpayer	NOUN
ftr-435	1485	42	-	-	PUNCT
ftr-435	1485	43	plaintiff	plaintiff	NOUN
ftr-435	1485	44	�	�	PROPN
ftr-435	1485	45	s	s	PART
ftr-435	1485	46	income	income	NOUN
ftr-435	1485	47	and	and	CCONJ
ftr-435	1485	48	treated	treat	VERB
ftr-435	1485	49	as	as	ADP
ftr-435	1485	50	income	income	NOUN
ftr-435	1485	51	earned	earn	VERB
ftr-435	1485	52	directly	directly	ADV
ftr-435	1485	53	by	by	ADP
ftr-435	1485	54	the	the	DET
ftr-435	1485	55	attorney	attorney	NOUN
ftr-435	1485	56	.	.	PUNCT
ftr-435	1486	1	the	the	DET
ftr-435	1486	2	tax	tax	NOUN
ftr-435	1486	3	court	court	NOUN
ftr-435	1486	4	and	and	CCONJ
ftr-435	1486	5	most	most	ADJ
ftr-435	1486	6	courts	court	NOUN
ftr-435	1486	7	of	of	ADP
ftr-435	1486	8	appeals	appeal	NOUN
ftr-435	1486	9	have	have	AUX
ftr-435	1486	10	reached	reach	VERB
ftr-435	1486	11	conflicting	conflicting	ADJ
ftr-435	1486	12	results	result	NOUN
ftr-435	1486	13	on	on	ADP
ftr-435	1486	14	this	this	DET
ftr-435	1486	15	question	question	NOUN
ftr-435	1486	16	.	.	PUNCT
ftr-435	1487	1	generally	generally	ADV
ftr-435	1487	2	,	,	PUNCT
ftr-435	1487	3	the	the	DET
ftr-435	1487	4	tax	tax	NOUN
ftr-435	1487	5	court	court	NOUN
ftr-435	1487	6	holds	hold	VERB
ftr-435	1487	7	that	that	SCONJ
ftr-435	1487	8	attorney	attorney	NOUN
ftr-435	1487	9	�	�	PROPN
ftr-435	1487	10	s	s	PART
ftr-435	1487	11	fee	fee	NOUN
ftr-435	1487	12	awards	award	NOUN
ftr-435	1487	13	paid	pay	VERB
ftr-435	1487	14	directly	directly	ADV
ftr-435	1487	15	to	to	ADP
ftr-435	1487	16	a	a	DET
ftr-435	1487	17	plaintiff	plaintiff	NOUN
ftr-435	1487	18	�	�	PROPN
ftr-435	1487	19	s	s	PART
ftr-435	1487	20	attorney	attorney	NOUN
ftr-435	1488	1	[	[	X
ftr-435	1488	2	or	or	CCONJ
ftr-435	1488	3	the	the	DET
ftr-435	1488	4	portion	portion	NOUN
ftr-435	1488	5	of	of	ADP
ftr-435	1488	6	a	a	DET
ftr-435	1488	7	damage	damage	NOUN
ftr-435	1488	8	award	award	NOUN
ftr-435	1488	9	that	that	PRON
ftr-435	1488	10	is	be	AUX
ftr-435	1488	11	the	the	DET
ftr-435	1488	12	attorney	attorney	NOUN
ftr-435	1488	13	�	�	PROPN
ftr-435	1488	14	s	s	PART
ftr-435	1488	15	contingent	contingent	NOUN
ftr-435	1488	16	fee	fee	NOUN
ftr-435	1488	17	that	that	PRON
ftr-435	1488	18	is	be	AUX
ftr-435	1488	19	so	so	ADV
ftr-435	1488	20	paid	pay	VERB
ftr-435	1488	21	]	]	PUNCT
ftr-435	1488	22	are	be	AUX
ftr-435	1488	23	nevertheless	nevertheless	ADV
ftr-435	1488	24	includable	includable	ADJ
ftr-435	1488	25	in	in	ADP
ftr-435	1488	26	the	the	DET
ftr-435	1488	27	litigant	litigant	NOUN
ftr-435	1488	28	�	�	PROPN
ftr-435	1488	29	s	s	PART
ftr-435	1488	30	gross	gross	ADJ
ftr-435	1488	31	income	income	NOUN
ftr-435	1488	32	,	,	PUNCT
ftr-435	1488	33	and	and	CCONJ
ftr-435	1488	34	that	that	SCONJ
ftr-435	1488	35	the	the	DET
ftr-435	1488	36	taxpayer	taxpayer	NOUN
ftr-435	1488	37	then	then	ADV
ftr-435	1488	38	may	may	AUX
ftr-435	1488	39	claim	claim	VERB
ftr-435	1488	40	a	a	DET
ftr-435	1488	41	deduction	deduction	NOUN
ftr-435	1488	42	,	,	PUNCT
ftr-435	1488	43	subject	subject	ADJ
ftr-435	1488	44	to	to	ADP
ftr-435	1488	45	any	any	DET
ftr-435	1488	46	applicable	applicable	ADJ
ftr-435	1488	47	limitations	limitation	NOUN
ftr-435	1488	48	,	,	PUNCT
ftr-435	1488	49	including	include	VERB
ftr-435	1488	50	disallowance	disallowance	NOUN
ftr-435	1488	51	of	of	ADP
ftr-435	1488	52	the	the	DET
ftr-435	1488	53	deduction	deduction	NOUN
ftr-435	1488	54	for	for	ADP
ftr-435	1488	55	amt	amt	PROPN
ftr-435	1488	56	purposes	purpose	NOUN
ftr-435	1488	57	if	if	SCONJ
ftr-435	1488	58	it	it	PRON
ftr-435	1488	59	is	be	AUX
ftr-435	1488	60	a	a	DET
ftr-435	1488	61	§	§	ADJ
ftr-435	1488	62	212	212	NUM
ftr-435	1488	63	deduction	deduction	NOUN
ftr-435	1488	64	.	.	PUNCT
ftr-435	1489	1	bagley	bagley	NOUN
ftr-435	1489	2	v.	v.	ADP
ftr-435	1489	3	commissioner	commissioner	PROPN
ftr-435	1489	4	,	,	PUNCT
ftr-435	1489	5	105	105	NUM
ftr-435	1489	6	t.c	t.c	PROPN
ftr-435	1489	7	.	.	PROPN
ftr-435	1489	8	396	396	NUM
ftr-435	1489	9	(	(	PUNCT
ftr-435	1489	10	1995	1995	NUM
ftr-435	1489	11	)	)	PUNCT
ftr-435	1489	12	,	,	PUNCT
ftr-435	1489	13	aff	aff	PROPN
ftr-435	1489	14	�	�	PROPN
ftr-435	1489	15	d	d	PROPN
ftr-435	1489	16	121	121	NUM
ftr-435	1489	17	f.3d	f.3d	NUM
ftr-435	1489	18	393	393	NUM
ftr-435	1489	19	(	(	PUNCT
ftr-435	1489	20	8th	8th	ADJ
ftr-435	1489	21	cir	cir	NOUN
ftr-435	1489	22	.	.	PUNCT
ftr-435	1489	23	1997	1997	NUM
ftr-435	1489	24	)	)	PUNCT
ftr-435	1489	25	.	.	PUNCT
ftr-435	1490	1	accord	accord	PROPN
ftr-435	1490	2	baylin	baylin	PROPN
ftr-435	1490	3	v.	v.	PROPN
ftr-435	1490	4	united	united	PROPN
ftr-435	1490	5	states	states	PROPN
ftr-435	1490	6	,	,	PUNCT
ftr-435	1490	7	43	43	NUM
ftr-435	1490	8	f.3d	f.3d	NOUN
ftr-435	1490	9	.	.	PROPN
ftr-435	1490	10	1451	1451	NUM
ftr-435	1490	11	(	(	PUNCT
ftr-435	1490	12	fed	fed	PROPN
ftr-435	1490	13	.	.	PUNCT
ftr-435	1490	14	cir	cir	PROPN
ftr-435	1490	15	.	.	PROPN
ftr-435	1490	16	1995	1995	NUM
ftr-435	1490	17	)	)	PUNCT
ftr-435	1490	18	;	;	PUNCT
ftr-435	1491	1	alexander	alexander	PROPN
ftr-435	1491	2	v.	v.	ADP
ftr-435	1491	3	irs	irs	PROPN
ftr-435	1491	4	,	,	PUNCT
ftr-435	1491	5	72	72	NUM
ftr-435	1491	6	f.3d	f.3d	NUM
ftr-435	1491	7	938	938	NUM
ftr-435	1491	8	,	,	PUNCT
ftr-435	1491	9	96	96	NUM
ftr-435	1491	10	-	-	SYM
ftr-435	1491	11	1	1	NUM
ftr-435	1491	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	1491	13	.	.	PROPN
ftr-435	1491	14	¶	¶	PROPN
ftr-435	1491	15	50,011	50,011	NUM
ftr-435	1491	16	(	(	PUNCT
ftr-435	1491	17	1st	1st	ADJ
ftr-435	1491	18	cir	cir	NOUN
ftr-435	1491	19	.	.	PROPN
ftr-435	1491	20	1995	1995	NUM
ftr-435	1491	21	)	)	PUNCT
ftr-435	1491	22	,	,	PUNCT
ftr-435	1491	23	aff	aff	PROPN
ftr-435	1491	24	�	�	PROPN
ftr-435	1491	25	g	g	PROPN
ftr-435	1491	26	t.c	t.c	PROPN
ftr-435	1491	27	.	.	PROPN
ftr-435	1491	28	memo	memo	NOUN
ftr-435	1491	29	.	.	PUNCT
ftr-435	1492	1	1995	1995	NUM
ftr-435	1492	2	-	-	SYM
ftr-435	1492	3	51	51	NUM
ftr-435	1492	4	;	;	PUNCT
ftr-435	1492	5	coady	coady	PROPN
ftr-435	1492	6	v.	v.	PROPN
ftr-435	1492	7	commissioner	commissioner	PROPN
ftr-435	1492	8	,	,	PUNCT
ftr-435	1492	9	213	213	NUM
ftr-435	1492	10	f.3d	f.3d	NUM
ftr-435	1492	11	1187	1187	NUM
ftr-435	1492	12	,	,	PUNCT
ftr-435	1492	13	2000	2000	NUM
ftr-435	1492	14	-	-	SYM
ftr-435	1492	15	1	1	NUM
ftr-435	1493	1	u.s.t.c	u.s.t.c	PROPN
ftr-435	1493	2	.	.	PROPN
ftr-435	1494	1	¶	¶	PROPN
ftr-435	1494	2	50,528	50,528	NUM
ftr-435	1494	3	(	(	PUNCT
ftr-435	1494	4	9th	9th	ADJ
ftr-435	1494	5	cir	cir	NOUN
ftr-435	1494	6	.	.	PROPN
ftr-435	1494	7	2000	2000	NUM
ftr-435	1494	8	)	)	PUNCT
ftr-435	1494	9	;	;	PUNCT
ftr-435	1494	10	benci	benci	PROPN
ftr-435	1494	11	-	-	PUNCT
ftr-435	1494	12	woodward	woodward	PROPN
ftr-435	1494	13	v.	v.	PROPN
ftr-435	1494	14	commissioner	commissioner	PROPN
ftr-435	1494	15	,	,	PUNCT
ftr-435	1494	16	219	219	NUM
ftr-435	1494	17	f.3d	f.3d	NUM
ftr-435	1494	18	941	941	NUM
ftr-435	1494	19	,	,	PUNCT
ftr-435	1494	20	2000	2000	NUM
ftr-435	1494	21	-	-	SYM
ftr-435	1494	22	2	2	NUM
ftr-435	1494	23	u.s.t.c	u.s.t.c	PROPN
ftr-435	1494	24	.	.	PROPN
ftr-435	1495	1	¶	¶	PROPN
ftr-435	1495	2	50,595	50,595	NUM
ftr-435	1495	3	(	(	PUNCT
ftr-435	1495	4	9th	9th	ADJ
ftr-435	1495	5	cir	cir	NOUN
ftr-435	1495	6	.	.	PUNCT
ftr-435	1495	7	7/18/00	7/18/00	NUM
ftr-435	1495	8	)	)	PUNCT
ftr-435	1495	9	.	.	PUNCT
ftr-435	1496	1	694	694	NUM
ftr-435	1496	2	florida	florida	PROPN
ftr-435	1496	3	tax	tax	NOUN
ftr-435	1496	4	review	review	NOUN
ftr-435	1496	5	[	[	X
ftr-435	1496	6	vol.5	vol.5	NOUN
ftr-435	1496	7	:	:	PUNCT
ftr-435	1496	8	si	si	PROPN
ftr-435	1496	9	19	19	NUM
ftr-435	1496	10	.	.	PUNCT
ftr-435	1497	1	under	under	ADP
ftr-435	1497	2	bonner	bonner	PROPN
ftr-435	1497	3	v.	v.	ADP
ftr-435	1497	4	city	city	NOUN
ftr-435	1497	5	of	of	ADP
ftr-435	1497	6	prichard	prichard	PROPN
ftr-435	1497	7	,	,	PUNCT
ftr-435	1497	8	alabama	alabama	PROPN
ftr-435	1497	9	,	,	PUNCT
ftr-435	1497	10	661	661	NUM
ftr-435	1497	11	f.2d	f.2d	NOUN
ftr-435	1497	12	1206	1206	NUM
ftr-435	1497	13	(	(	PUNCT
ftr-435	1497	14	11th	11th	ADJ
ftr-435	1497	15	cir	cir	NOUN
ftr-435	1497	16	.	.	PROPN
ftr-435	1497	17	1981	1981	NUM
ftr-435	1497	18	)	)	PUNCT
ftr-435	1497	19	,	,	PUNCT
ftr-435	1497	20	fifth	fifth	ADJ
ftr-435	1497	21	circuit	circuit	NOUN
ftr-435	1497	22	decisions	decision	NOUN
ftr-435	1497	23	rendered	render	VERB
ftr-435	1497	24	before	before	SCONJ
ftr-435	1497	25	the	the	DET
ftr-435	1497	26	eleventh	eleventh	ADJ
ftr-435	1497	27	circuit	circuit	NOUN
ftr-435	1497	28	was	be	AUX
ftr-435	1497	29	created	create	VERB
ftr-435	1497	30	are	be	AUX
ftr-435	1497	31	binding	bind	VERB
ftr-435	1497	32	precedent	precedent	NOUN
ftr-435	1497	33	in	in	ADP
ftr-435	1497	34	the	the	DET
ftr-435	1497	35	eleventh	eleventh	ADJ
ftr-435	1497	36	circuit	circuit	NOUN
ftr-435	1497	37	.	.	PUNCT
ftr-435	1498	1	b.	b.	PROPN
ftr-435	1499	1	but	but	CCONJ
ftr-435	1499	2	the	the	DET
ftr-435	1499	3	fifth	fifth	ADJ
ftr-435	1499	4	and	and	CCONJ
ftr-435	1499	5	sixth	sixth	ADJ
ftr-435	1499	6	circuits	circuit	NOUN
ftr-435	1499	7	see	see	VERB
ftr-435	1499	8	things	thing	NOUN
ftr-435	1499	9	differently	differently	ADV
ftr-435	1499	10	.	.	PUNCT
ftr-435	1500	1	(	(	PUNCT
ftr-435	1500	2	1	1	X
ftr-435	1500	3	)	)	PUNCT
ftr-435	1500	4	in	in	ADP
ftr-435	1500	5	cotnam	cotnam	PROPN
ftr-435	1500	6	v.	v.	ADP
ftr-435	1500	7	commissioner	commissioner	NOUN
ftr-435	1500	8	,	,	PUNCT
ftr-435	1500	9	263	263	NUM
ftr-435	1500	10	f.2d	f.2d	SYM
ftr-435	1500	11	119	119	NUM
ftr-435	1500	12	(	(	PUNCT
ftr-435	1500	13	5th	5th	ADJ
ftr-435	1500	14	cir	cir	NOUN
ftr-435	1500	15	.	.	PUNCT
ftr-435	1500	16	1959	1959	NUM
ftr-435	1500	17	)	)	PUNCT
ftr-435	1500	18	,	,	PUNCT
ftr-435	1500	19	however	however	ADV
ftr-435	1500	20	,	,	PUNCT
ftr-435	1500	21	the	the	DET
ftr-435	1500	22	fifth	fifth	ADJ
ftr-435	1500	23	circuit	circuit	NOUN
ftr-435	1500	24	held	hold	VERB
ftr-435	1500	25	that	that	SCONJ
ftr-435	1500	26	attorney	attorney	NOUN
ftr-435	1500	27	�	�	PROPN
ftr-435	1500	28	s	s	PART
ftr-435	1500	29	fees	fee	NOUN
ftr-435	1500	30	so	so	ADV
ftr-435	1500	31	paid	pay	VERB
ftr-435	1500	32	directly	directly	ADV
ftr-435	1500	33	to	to	ADP
ftr-435	1500	34	a	a	DET
ftr-435	1500	35	plaintiff	plaintiff	NOUN
ftr-435	1500	36	�	�	PROPN
ftr-435	1500	37	s	s	PART
ftr-435	1500	38	attorney	attorney	NOUN
ftr-435	1500	39	are	be	AUX
ftr-435	1500	40	not	not	PART
ftr-435	1500	41	includable	includable	ADJ
ftr-435	1500	42	by	by	ADP
ftr-435	1500	43	the	the	DET
ftr-435	1500	44	litigant	litigant	NOUN
ftr-435	1500	45	.	.	PUNCT
ftr-435	1501	1	the	the	DET
ftr-435	1501	2	court	court	NOUN
ftr-435	1501	3	of	of	ADP
ftr-435	1501	4	appeals	appeals	PROPN
ftr-435	1501	5	reasoned	reason	VERB
ftr-435	1501	6	that	that	SCONJ
ftr-435	1501	7	under	under	ADP
ftr-435	1501	8	the	the	DET
ftr-435	1501	9	alabama	alabama	PROPN
ftr-435	1501	10	attorney	attorney	PROPN
ftr-435	1501	11	�	�	PROPN
ftr-435	1501	12	s	s	PART
ftr-435	1501	13	lien	lien	NOUN
ftr-435	1501	14	law	law	NOUN
ftr-435	1501	15	,	,	PUNCT
ftr-435	1501	16	the	the	DET
ftr-435	1501	17	ownership	ownership	NOUN
ftr-435	1501	18	of	of	ADP
ftr-435	1501	19	the	the	DET
ftr-435	1501	20	portion	portion	NOUN
ftr-435	1501	21	of	of	ADP
ftr-435	1501	22	the	the	DET
ftr-435	1501	23	award	award	NOUN
ftr-435	1501	24	representing	represent	VERB
ftr-435	1501	25	attorney	attorney	NOUN
ftr-435	1501	26	�	�	PROPN
ftr-435	1501	27	s	s	PART
ftr-435	1501	28	fees	fee	NOUN
ftr-435	1501	29	vested	vest	VERB
ftr-435	1501	30	in	in	ADP
ftr-435	1501	31	the	the	DET
ftr-435	1501	32	attorney	attorney	NOUN
ftr-435	1501	33	ab	ab	PROPN
ftr-435	1501	34	initio	initio	PROPN
ftr-435	1501	35	.	.	PUNCT
ftr-435	1502	1	subsequently	subsequently	ADV
ftr-435	1502	2	,	,	PUNCT
ftr-435	1502	3	in	in	ADP
ftr-435	1502	4	srivastava	srivastava	PROPN
ftr-435	1502	5	v.	v.	PROPN
ftr-435	1502	6	commissioner	commissioner	PROPN
ftr-435	1502	7	,	,	PUNCT
ftr-435	1502	8	220	220	NUM
ftr-435	1502	9	f.3d	f.3d	NUM
ftr-435	1502	10	353	353	NUM
ftr-435	1502	11	,	,	PUNCT
ftr-435	1502	12	2000	2000	NUM
ftr-435	1502	13	-	-	SYM
ftr-435	1502	14	2	2	NUM
ftr-435	1502	15	u.s.t.c	u.s.t.c	PROPN
ftr-435	1502	16	.	.	PROPN
ftr-435	1503	1	¶	¶	PROPN
ftr-435	1503	2	50,597	50,597	NUM
ftr-435	1503	3	(	(	PUNCT
ftr-435	1503	4	5th	5th	ADJ
ftr-435	1503	5	cir	cir	NOUN
ftr-435	1503	6	.	.	PROPN
ftr-435	1503	7	2000	2000	NUM
ftr-435	1503	8	)	)	PUNCT
ftr-435	1503	9	(	(	PUNCT
ftr-435	1503	10	2	2	NUM
ftr-435	1503	11	-	-	SYM
ftr-435	1503	12	1	1	NUM
ftr-435	1503	13	)	)	PUNCT
ftr-435	1503	14	,	,	PUNCT
ftr-435	1503	15	rev	rev	VERB
ftr-435	1503	16	�	�	PROPN
ftr-435	1503	17	g	g	PROPN
ftr-435	1503	18	,	,	PUNCT
ftr-435	1503	19	t.c	t.c	PROPN
ftr-435	1503	20	.	.	PROPN
ftr-435	1503	21	memo	memo	NOUN
ftr-435	1503	22	.	.	PUNCT
ftr-435	1504	1	1998	1998	NUM
ftr-435	1504	2	-	-	SYM
ftr-435	1504	3	362	362	NUM
ftr-435	1504	4	,	,	PUNCT
ftr-435	1504	5	a	a	DET
ftr-435	1504	6	majority	majority	NOUN
ftr-435	1504	7	decision	decision	NOUN
ftr-435	1504	8	of	of	ADP
ftr-435	1504	9	a	a	DET
ftr-435	1504	10	fifth	fifth	ADJ
ftr-435	1504	11	circuit	circuit	NOUN
ftr-435	1504	12	panel	panel	NOUN
ftr-435	1504	13	held	hold	VERB
ftr-435	1504	14	that	that	SCONJ
ftr-435	1504	15	cotnam	cotnam	NOUN
ftr-435	1504	16	applied	apply	VERB
ftr-435	1504	17	to	to	ADP
ftr-435	1504	18	attorneys	attorney	NOUN
ftr-435	1504	19	�	�	PROPN
ftr-435	1504	20	fees	fee	NOUN
ftr-435	1504	21	under	under	ADP
ftr-435	1504	22	texas	texas	PROPN
ftr-435	1504	23	law	law	NOUN
ftr-435	1504	24	because	because	SCONJ
ftr-435	1504	25	there	there	PRON
ftr-435	1504	26	is	be	VERB
ftr-435	1504	27	no	no	DET
ftr-435	1504	28	difference	difference	NOUN
ftr-435	1504	29	in	in	ADP
ftr-435	1504	30	the	the	DET
ftr-435	1504	31	�	�	PROPN
ftr-435	1504	32	economic	economic	ADJ
ftr-435	1504	33	reality	reality	NOUN
ftr-435	1504	34	facing	face	VERB
ftr-435	1504	35	the	the	DET
ftr-435	1504	36	taxpayerplaintiff	taxpayerplaintiff	NOUN
ftr-435	1504	37	�	�	PROPN
ftr-435	1504	38	between	between	ADP
ftr-435	1504	39	alabama	alabama	PROPN
ftr-435	1504	40	and	and	CCONJ
ftr-435	1504	41	texas	texas	PROPN
ftr-435	1504	42	attorney	attorney	PROPN
ftr-435	1504	43	�	�	PROPN
ftr-435	1504	44	s	s	PART
ftr-435	1504	45	liens	lien	NOUN
ftr-435	1504	46	and	and	CCONJ
ftr-435	1504	47	any	any	DET
ftr-435	1504	48	distinction	distinction	NOUN
ftr-435	1504	49	between	between	ADP
ftr-435	1504	50	them	they	PRON
ftr-435	1504	51	does	do	AUX
ftr-435	1504	52	not	not	PART
ftr-435	1504	53	affect	affect	VERB
ftr-435	1504	54	the	the	DET
ftr-435	1504	55	analysis	analysis	NOUN
ftr-435	1504	56	required	require	VERB
ftr-435	1504	57	by	by	ADP
ftr-435	1504	58	the	the	DET
ftr-435	1504	59	anticipatory	anticipatory	ADJ
ftr-435	1504	60	assignment	assignment	NOUN
ftr-435	1504	61	of	of	ADP
ftr-435	1504	62	income	income	NOUN
ftr-435	1504	63	doctrine	doctrine	NOUN
ftr-435	1504	64	.	.	PUNCT
ftr-435	1505	1	a	a	DET
ftr-435	1505	2	dissent	dissent	NOUN
ftr-435	1505	3	by	by	ADP
ftr-435	1505	4	judge	judge	PROPN
ftr-435	1505	5	dennis	dennis	PROPN
ftr-435	1505	6	distinguished	distinguish	VERB
ftr-435	1505	7	cotnam	cotnam	NOUN
ftr-435	1505	8	on	on	ADP
ftr-435	1505	9	the	the	DET
ftr-435	1505	10	ground	ground	NOUN
ftr-435	1505	11	that	that	SCONJ
ftr-435	1505	12	alabama	alabama	PROPN
ftr-435	1505	13	law	law	NOUN
ftr-435	1505	14	gives	give	VERB
ftr-435	1505	15	the	the	DET
ftr-435	1505	16	holders	holder	NOUN
ftr-435	1505	17	of	of	ADP
ftr-435	1505	18	attorney	attorney	NOUN
ftr-435	1505	19	�	�	PROPN
ftr-435	1505	20	s	s	PART
ftr-435	1505	21	liens	lien	NOUN
ftr-435	1505	22	greater	great	ADJ
ftr-435	1505	23	power	power	NOUN
ftr-435	1505	24	than	than	SCONJ
ftr-435	1505	25	does	do	VERB
ftr-435	1505	26	texas	texas	PROPN
ftr-435	1505	27	law	law	NOUN
ftr-435	1505	28	.	.	PUNCT
ftr-435	1506	1	(	(	PUNCT
ftr-435	1506	2	2	2	X
ftr-435	1506	3	)	)	PUNCT
ftr-435	1506	4	estate	estate	NOUN
ftr-435	1506	5	of	of	ADP
ftr-435	1506	6	clarks	clark	NOUN
ftr-435	1506	7	v.	v.	ADP
ftr-435	1506	8	commissioner	commissioner	PROPN
ftr-435	1506	9	,	,	PUNCT
ftr-435	1506	10	202	202	NUM
ftr-435	1506	11	f.3d	f.3d	NUM
ftr-435	1506	12	854	854	NUM
ftr-435	1506	13	,	,	PUNCT
ftr-435	1506	14	2000	2000	NUM
ftr-435	1506	15	-	-	SYM
ftr-435	1506	16	1	1	NUM
ftr-435	1506	17	u.s.t.c	u.s.t.c	PROPN
ftr-435	1506	18	.	.	PROPN
ftr-435	1507	1	¶	¶	PROPN
ftr-435	1507	2	50,158	50,158	NUM
ftr-435	1507	3	,	,	PUNCT
ftr-435	1507	4	85	85	NUM
ftr-435	1507	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1507	6	405	405	NUM
ftr-435	1507	7	(	(	PUNCT
ftr-435	1507	8	6th	6th	ADJ
ftr-435	1507	9	cir	cir	NOUN
ftr-435	1507	10	.	.	PROPN
ftr-435	1507	11	2000	2000	NUM
ftr-435	1507	12	)	)	PUNCT
ftr-435	1507	13	.	.	PUNCT
ftr-435	1508	1	the	the	DET
ftr-435	1508	2	sixth	sixth	ADJ
ftr-435	1508	3	circuit	circuit	NOUN
ftr-435	1508	4	applied	apply	VERB
ftr-435	1508	5	,	,	PUNCT
ftr-435	1508	6	to	to	PART
ftr-435	1508	7	hold	hold	VERB
ftr-435	1508	8	that	that	SCONJ
ftr-435	1508	9	the	the	DET
ftr-435	1508	10	taxpayer	taxpayer	NOUN
ftr-435	1508	11	was	be	AUX
ftr-435	1508	12	not	not	PART
ftr-435	1508	13	required	require	VERB
ftr-435	1508	14	to	to	PART
ftr-435	1508	15	include	include	VERB
ftr-435	1508	16	the	the	DET
ftr-435	1508	17	portion	portion	NOUN
ftr-435	1508	18	of	of	ADP
ftr-435	1508	19	the	the	DET
ftr-435	1508	20	taxable	taxable	ADJ
ftr-435	1508	21	interest	interest	NOUN
ftr-435	1508	22	attached	attach	VERB
ftr-435	1508	23	to	to	ADP
ftr-435	1508	24	a	a	DET
ftr-435	1508	25	damage	damage	NOUN
ftr-435	1508	26	award	award	NOUN
ftr-435	1508	27	excluded	exclude	VERB
ftr-435	1508	28	under	under	ADP
ftr-435	1508	29	§	§	PROPN
ftr-435	1508	30	104(a)(2	104(a)(2	NUM
ftr-435	1508	31	)	)	PUNCT
ftr-435	1508	32	that	that	PRON
ftr-435	1508	33	was	be	AUX
ftr-435	1508	34	paid	pay	VERB
ftr-435	1508	35	directly	directly	ADV
ftr-435	1508	36	to	to	ADP
ftr-435	1508	37	the	the	DET
ftr-435	1508	38	taxpayer	taxpayer	NOUN
ftr-435	1508	39	�	�	PROPN
ftr-435	1508	40	s	s	PART
ftr-435	1508	41	attorney	attorney	NOUN
ftr-435	1508	42	.	.	PUNCT
ftr-435	1509	1	the	the	DET
ftr-435	1509	2	court	court	NOUN
ftr-435	1509	3	discussed	discuss	VERB
ftr-435	1509	4	the	the	DET
ftr-435	1509	5	particularities	particularity	NOUN
ftr-435	1509	6	of	of	ADP
ftr-435	1509	7	the	the	DET
ftr-435	1509	8	attorney	attorney	NOUN
ftr-435	1509	9	�	�	PROPN
ftr-435	1509	10	s	s	PART
ftr-435	1509	11	fee	fee	NOUN
ftr-435	1509	12	statutory	statutory	ADJ
ftr-435	1509	13	lien	lien	PROPN
ftr-435	1509	14	law	law	NOUN
ftr-435	1509	15	in	in	ADP
ftr-435	1509	16	cotnam	cotnam	NOUN
ftr-435	1509	17	,	,	PUNCT
ftr-435	1509	18	found	find	VERB
ftr-435	1509	19	the	the	DET
ftr-435	1509	20	michigan	michigan	PROPN
ftr-435	1509	21	attorney	attorney	PROPN
ftr-435	1509	22	�	�	PROPN
ftr-435	1509	23	s	s	PART
ftr-435	1509	24	fees	fee	NOUN
ftr-435	1509	25	common	common	ADJ
ftr-435	1509	26	law	law	NOUN
ftr-435	1509	27	lien	lien	NOUN
ftr-435	1509	28	law	law	NOUN
ftr-435	1509	29	to	to	PART
ftr-435	1509	30	be	be	AUX
ftr-435	1509	31	similar	similar	ADJ
ftr-435	1509	32	to	to	ADP
ftr-435	1509	33	the	the	DET
ftr-435	1509	34	alabama	alabama	PROPN
ftr-435	1509	35	law	law	NOUN
ftr-435	1509	36	involved	involve	VERB
ftr-435	1509	37	in	in	ADP
ftr-435	1509	38	cotnam	cotnam	NOUN
ftr-435	1509	39	,	,	PUNCT
ftr-435	1509	40	and	and	CCONJ
ftr-435	1509	41	stated	state	VERB
ftr-435	1509	42	that	that	SCONJ
ftr-435	1509	43	it	it	PRON
ftr-435	1509	44	was	be	AUX
ftr-435	1509	45	following	follow	VERB
ftr-435	1509	46	cotnam	cotnam	NOUN
ftr-435	1509	47	.	.	PUNCT
ftr-435	1510	1	but	but	CCONJ
ftr-435	1510	2	the	the	DET
ftr-435	1510	3	court	court	NOUN
ftr-435	1510	4	also	also	ADV
ftr-435	1510	5	provided	provide	VERB
ftr-435	1510	6	a	a	DET
ftr-435	1510	7	broader	broad	ADJ
ftr-435	1510	8	explanation	explanation	NOUN
ftr-435	1510	9	for	for	ADP
ftr-435	1510	10	its	its	PRON
ftr-435	1510	11	decision	decision	NOUN
ftr-435	1510	12	,	,	PUNCT
ftr-435	1510	13	concluding	conclude	VERB
ftr-435	1510	14	that	that	SCONJ
ftr-435	1510	15	the	the	DET
ftr-435	1510	16	opinions	opinion	NOUN
ftr-435	1510	17	representing	represent	VERB
ftr-435	1510	18	the	the	DET
ftr-435	1510	19	weight	weight	NOUN
ftr-435	1510	20	of	of	ADP
ftr-435	1510	21	authority	authority	NOUN
ftr-435	1510	22	,	,	PUNCT
ftr-435	1510	23	e.g.	e.g.	ADV
ftr-435	1510	24	,	,	PUNCT
ftr-435	1510	25	baylin	baylin	PROPN
ftr-435	1510	26	v.	v.	PROPN
ftr-435	1510	27	united	united	PROPN
ftr-435	1510	28	states	states	PROPN
ftr-435	1510	29	,	,	PUNCT
ftr-435	1510	30	43	43	NUM
ftr-435	1510	31	f.3d	f.3d	NUM
ftr-435	1510	32	1451	1451	NUM
ftr-435	1510	33	(	(	PUNCT
ftr-435	1510	34	fed	fed	PROPN
ftr-435	1510	35	.	.	PUNCT
ftr-435	1510	36	cir	cir	PROPN
ftr-435	1510	37	.	.	PROPN
ftr-435	1510	38	1995	1995	NUM
ftr-435	1510	39	)	)	PUNCT
ftr-435	1510	40	,	,	PUNCT
ftr-435	1510	41	inappropriately	inappropriately	ADV
ftr-435	1510	42	relied	rely	VERB
ftr-435	1510	43	on	on	ADP
ftr-435	1510	44	the	the	DET
ftr-435	1510	45	assignment	assignment	NOUN
ftr-435	1510	46	of	of	ADP
ftr-435	1510	47	income	income	NOUN
ftr-435	1510	48	doctrine	doctrine	NOUN
ftr-435	1510	49	cases	case	NOUN
ftr-435	1510	50	,	,	PUNCT
ftr-435	1510	51	e.g.	e.g.	ADV
ftr-435	1510	52	,	,	PUNCT
ftr-435	1510	53	lucas	lucas	PROPN
ftr-435	1510	54	v.	v.	PROPN
ftr-435	1510	55	earl	earl	PROPN
ftr-435	1510	56	,	,	PUNCT
ftr-435	1510	57	281	281	NUM
ftr-435	1510	58	u.s	u.s	PROPN
ftr-435	1510	59	.	.	PROPN
ftr-435	1510	60	111	111	NUM
ftr-435	1510	61	(	(	PUNCT
ftr-435	1510	62	1930	1930	NUM
ftr-435	1510	63	)	)	PUNCT
ftr-435	1510	64	and	and	CCONJ
ftr-435	1510	65	helvering	helvere	VERB
ftr-435	1510	66	v.	v.	PROPN
ftr-435	1510	67	horst	horst	PROPN
ftr-435	1510	68	,	,	PUNCT
ftr-435	1510	69	311	311	NUM
ftr-435	1510	70	u.s	u.s	PROPN
ftr-435	1510	71	.	.	PROPN
ftr-435	1510	72	112	112	NUM
ftr-435	1510	73	(	(	PUNCT
ftr-435	1510	74	1940	1940	NUM
ftr-435	1510	75	)	)	PUNCT
ftr-435	1510	76	,	,	PUNCT
ftr-435	1510	77	which	which	PRON
ftr-435	1510	78	,	,	PUNCT
ftr-435	1510	79	while	while	SCONJ
ftr-435	1510	80	relevant	relevant	ADJ
ftr-435	1510	81	in	in	ADP
ftr-435	1510	82	family	family	NOUN
ftr-435	1510	83	transactions	transaction	NOUN
ftr-435	1510	84	,	,	PUNCT
ftr-435	1510	85	were	be	AUX
ftr-435	1510	86	not	not	PART
ftr-435	1510	87	relevant	relevant	ADJ
ftr-435	1510	88	in	in	ADP
ftr-435	1510	89	an	an	DET
ftr-435	1510	90	arm	arm	NOUN
ftr-435	1510	91	�	�	PROPN
ftr-435	1510	92	s	s	PART
ftr-435	1510	93	length	length	NOUN
ftr-435	1510	94	transaction	transaction	NOUN
ftr-435	1510	95	.	.	PUNCT
ftr-435	1511	1	(	(	PUNCT
ftr-435	1511	2	3	3	X
ftr-435	1511	3	)	)	PUNCT
ftr-435	1511	4	in	in	ADP
ftr-435	1511	5	the	the	DET
ftr-435	1511	6	eleventh	eleventh	ADJ
ftr-435	1511	7	circuit	circuit	NOUN
ftr-435	1511	8	(	(	PUNCT
ftr-435	1511	9	as	as	SCONJ
ftr-435	1511	10	derived	derive	VERB
ftr-435	1511	11	from	from	ADP
ftr-435	1511	12	presplit	presplit	ADJ
ftr-435	1511	13	fifth	fifth	ADJ
ftr-435	1511	14	circuit	circuit	NOUN
ftr-435	1511	15	precedents19	precedents19	NOUN
ftr-435	1511	16	)	)	PUNCT
ftr-435	1511	17	,	,	PUNCT
ftr-435	1511	18	under	under	ADP
ftr-435	1511	19	the	the	DET
ftr-435	1511	20	golsen	golsen	ADJ
ftr-435	1511	21	rule	rule	NOUN
ftr-435	1511	22	attorney	attorney	NOUN
ftr-435	1511	23	�	�	PROPN
ftr-435	1511	24	s	s	PART
ftr-435	1511	25	fees	fee	NOUN
ftr-435	1511	26	are	be	AUX
ftr-435	1511	27	not	not	PART
ftr-435	1511	28	included	include	VERB
ftr-435	1511	29	in	in	ADP
ftr-435	1511	30	the	the	DET
ftr-435	1511	31	income	income	NOUN
ftr-435	1511	32	of	of	ADP
ftr-435	1511	33	alabama	alabama	PROPN
ftr-435	1511	34	taxpayer	taxpayer	PROPN
ftr-435	1511	35	who	who	PRON
ftr-435	1511	36	received	receive	VERB
ftr-435	1511	37	a	a	DET
ftr-435	1511	38	large	large	ADJ
ftr-435	1511	39	punitive	punitive	ADJ
ftr-435	1511	40	damages	damage	NOUN
ftr-435	1511	41	award	award	NOUN
ftr-435	1511	42	.	.	PUNCT
ftr-435	1512	1	davis	davis	PROPN
ftr-435	1512	2	v.	v.	PROPN
ftr-435	1512	3	commissioner	commissioner	PROPN
ftr-435	1512	4	,	,	PUNCT
ftr-435	1512	5	t.c	t.c	PROPN
ftr-435	1512	6	.	.	PROPN
ftr-435	1512	7	memo	memo	NOUN
ftr-435	1512	8	.	.	PUNCT
ftr-435	1513	1	210	210	NUM
ftr-435	1513	2	f.3d	f.3d	NUM
ftr-435	1513	3	1346	1346	NUM
ftr-435	1513	4	,	,	PUNCT
ftr-435	1513	5	2000	2000	NUM
ftr-435	1513	6	-	-	SYM
ftr-435	1513	7	1	1	NUM
ftr-435	1513	8	u.s.t.c	u.s.t.c	PROPN
ftr-435	1513	9	.	.	PROPN
ftr-435	1513	10	¶	¶	PROPN
ftr-435	1513	11	50,431	50,431	NUM
ftr-435	1513	12	,	,	PUNCT
ftr-435	1513	13	85	85	NUM
ftr-435	1513	14	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1513	15	1567	1567	NUM
ftr-435	1513	16	(	(	PUNCT
ftr-435	1513	17	2000	2000	NUM
ftr-435	1513	18	)	)	PUNCT
ftr-435	1513	19	(	(	PUNCT
ftr-435	1513	20	per	per	ADP
ftr-435	1513	21	curiam	curiam	NOUN
ftr-435	1513	22	)	)	PUNCT
ftr-435	1513	23	,	,	PUNCT
ftr-435	1513	24	aff	aff	PROPN
ftr-435	1513	25	�	�	PROPN
ftr-435	1513	26	g	g	PROPN
ftr-435	1513	27	2002	2002	NUM
ftr-435	1513	28	]	]	PUNCT
ftr-435	1513	29	recent	recent	ADJ
ftr-435	1513	30	developments	development	NOUN
ftr-435	1513	31	in	in	ADP
ftr-435	1513	32	federal	federal	ADJ
ftr-435	1513	33	income	income	NOUN
ftr-435	1513	34	taxation	taxation	NOUN
ftr-435	1513	35	695	695	NUM
ftr-435	1513	36	1998	1998	NUM
ftr-435	1513	37	-	-	SYM
ftr-435	1513	38	248	248	NUM
ftr-435	1513	39	(	(	PUNCT
ftr-435	1513	40	7/7/98	7/7/98	NUM
ftr-435	1513	41	)	)	PUNCT
ftr-435	1513	42	.	.	PUNCT
ftr-435	1514	1	the	the	DET
ftr-435	1514	2	eleventh	eleventh	ADJ
ftr-435	1514	3	circuit	circuit	NOUN
ftr-435	1514	4	panel	panel	NOUN
ftr-435	1514	5	held	hold	VERB
ftr-435	1514	6	that	that	SCONJ
ftr-435	1514	7	with	with	ADP
ftr-435	1514	8	respect	respect	NOUN
ftr-435	1514	9	to	to	ADP
ftr-435	1514	10	alabama	alabama	PROPN
ftr-435	1514	11	taxpayers	taxpayer	NOUN
ftr-435	1514	12	,	,	PUNCT
ftr-435	1514	13	it	it	PRON
ftr-435	1514	14	was	be	AUX
ftr-435	1514	15	bound	bind	VERB
ftr-435	1514	16	by	by	ADP
ftr-435	1514	17	cotnam	cotnam	NOUN
ftr-435	1514	18	.	.	PUNCT
ftr-435	1515	1	c.	c.	NOUN
ftr-435	1515	2	this	this	DET
ftr-435	1515	3	year	year	NOUN
ftr-435	1515	4	,	,	PUNCT
ftr-435	1515	5	the	the	DET
ftr-435	1515	6	fourth	fourth	ADJ
ftr-435	1515	7	,	,	PUNCT
ftr-435	1515	8	seventh	seventh	ADJ
ftr-435	1515	9	,	,	PUNCT
ftr-435	1515	10	and	and	CCONJ
ftr-435	1515	11	tenth	tenth	ADJ
ftr-435	1515	12	circuits	circuit	NOUN
ftr-435	1515	13	join	join	VERB
ftr-435	1515	14	the	the	DET
ftr-435	1515	15	parade	parade	NOUN
ftr-435	1515	16	.	.	PUNCT
ftr-435	1516	1	(	(	PUNCT
ftr-435	1516	2	1	1	X
ftr-435	1516	3	)	)	PUNCT
ftr-435	1516	4	wisconsin	wisconsin	PROPN
ftr-435	1516	5	attorney	attorney	PROPN
ftr-435	1516	6	�	�	PROPN
ftr-435	1516	7	s	s	PART
ftr-435	1516	8	fees	fee	NOUN
ftr-435	1516	9	subject	subject	ADJ
ftr-435	1516	10	to	to	ADP
ftr-435	1516	11	the	the	DET
ftr-435	1516	12	amt	amt	PROPN
ftr-435	1516	13	trap	trap	NOUN
ftr-435	1516	14	because	because	SCONJ
ftr-435	1516	15	of	of	ADP
ftr-435	1516	16	assignment	assignment	NOUN
ftr-435	1516	17	of	of	ADP
ftr-435	1516	18	income	income	NOUN
ftr-435	1516	19	doctrine	doctrine	NOUN
ftr-435	1516	20	.	.	PUNCT
ftr-435	1517	1	tax	tax	NOUN
ftr-435	1517	2	court	court	NOUN
ftr-435	1517	3	majority	majority	NOUN
ftr-435	1517	4	holds	hold	VERB
ftr-435	1517	5	that	that	SCONJ
ftr-435	1517	6	it	it	PRON
ftr-435	1517	7	was	be	AUX
ftr-435	1517	8	congress	congress	PROPN
ftr-435	1517	9	�	�	PROPN
ftr-435	1517	10	s	s	PART
ftr-435	1517	11	doing	doing	NOUN
ftr-435	1517	12	;	;	PUNCT
ftr-435	1517	13	dissents	dissent	NOUN
ftr-435	1517	14	state	state	NOUN
ftr-435	1517	15	that	that	SCONJ
ftr-435	1517	16	courts	court	NOUN
ftr-435	1517	17	can	can	AUX
ftr-435	1517	18	cure	cure	VERB
ftr-435	1517	19	the	the	DET
ftr-435	1517	20	problem	problem	NOUN
ftr-435	1517	21	,	,	PUNCT
ftr-435	1517	22	kenseth	kenseth	PROPN
ftr-435	1517	23	v.	v.	PROPN
ftr-435	1517	24	commissioner	commissioner	PROPN
ftr-435	1517	25	259	259	NUM
ftr-435	1517	26	f.3d	f.3d	NUM
ftr-435	1517	27	881	881	NUM
ftr-435	1517	28	,	,	PUNCT
ftr-435	1517	29	2001	2001	NUM
ftr-435	1517	30	-	-	SYM
ftr-435	1517	31	2	2	NUM
ftr-435	1517	32	u.s.t.c	u.s.t.c	PROPN
ftr-435	1517	33	.	.	PROPN
ftr-435	1518	1	¶	¶	PROPN
ftr-435	1518	2	50,570	50,570	NUM
ftr-435	1518	3	,	,	PUNCT
ftr-435	1518	4	88	88	NUM
ftr-435	1518	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1518	6	5378	5378	NUM
ftr-435	1518	7	(	(	PUNCT
ftr-435	1518	8	7th	7th	ADJ
ftr-435	1518	9	cir	cir	NOUN
ftr-435	1518	10	.	.	PUNCT
ftr-435	1518	11	8/7/01	8/7/01	NUM
ftr-435	1518	12	)	)	PUNCT
ftr-435	1518	13	,	,	PUNCT
ftr-435	1518	14	aff	aff	PROPN
ftr-435	1518	15	�	�	PROPN
ftr-435	1518	16	g	g	PROPN
ftr-435	1518	17	114	114	NUM
ftr-435	1518	18	t.c	t.c	PROPN
ftr-435	1518	19	.	.	PROPN
ftr-435	1518	20	399	399	NUM
ftr-435	1518	21	(	(	PUNCT
ftr-435	1518	22	5/24/00	5/24/00	NUM
ftr-435	1518	23	)	)	PUNCT
ftr-435	1518	24	(	(	PUNCT
ftr-435	1518	25	reviewed	review	VERB
ftr-435	1518	26	,	,	PUNCT
ftr-435	1518	27	8	8	NUM
ftr-435	1518	28	-	-	SYM
ftr-435	1518	29	5	5	NUM
ftr-435	1518	30	)	)	PUNCT
ftr-435	1518	31	.	.	PUNCT
ftr-435	1519	1	the	the	DET
ftr-435	1519	2	tax	tax	NOUN
ftr-435	1519	3	court	court	NOUN
ftr-435	1519	4	adhered	adhere	VERB
ftr-435	1519	5	to	to	ADP
ftr-435	1519	6	its	its	PRON
ftr-435	1519	7	prior	prior	ADJ
ftr-435	1519	8	decisions	decision	NOUN
ftr-435	1519	9	that	that	PRON
ftr-435	1519	10	contingent	contingent	VERB
ftr-435	1519	11	attorney	attorney	NOUN
ftr-435	1519	12	�	�	PROPN
ftr-435	1519	13	s	s	PART
ftr-435	1519	14	fees	fee	NOUN
ftr-435	1519	15	paid	pay	VERB
ftr-435	1519	16	in	in	ADP
ftr-435	1519	17	an	an	DET
ftr-435	1519	18	age	age	NOUN
ftr-435	1519	19	discrimination	discrimination	NOUN
ftr-435	1519	20	settlement	settlement	NOUN
ftr-435	1519	21	are	be	AUX
ftr-435	1519	22	includible	includible	ADJ
ftr-435	1519	23	in	in	ADP
ftr-435	1519	24	taxpayer	taxpayer	PROPN
ftr-435	1519	25	�	�	PROPN
ftr-435	1519	26	s	s	PART
ftr-435	1519	27	gross	gross	ADJ
ftr-435	1519	28	income	income	NOUN
ftr-435	1519	29	.	.	PUNCT
ftr-435	1520	1	the	the	DET
ftr-435	1520	2	seventh	seventh	ADJ
ftr-435	1520	3	circuit	circuit	NOUN
ftr-435	1520	4	affirmed	affirm	VERB
ftr-435	1520	5	the	the	DET
ftr-435	1520	6	tax	tax	NOUN
ftr-435	1520	7	court	court	NOUN
ftr-435	1520	8	�	�	PROPN
ftr-435	1520	9	s	s	PART
ftr-435	1520	10	decision	decision	NOUN
ftr-435	1520	11	.	.	PUNCT
ftr-435	1521	1	[	[	X
ftr-435	1521	2	kenseth	kenseth	X
ftr-435	1521	3	]	]	X
ftr-435	1521	4	concedes	concede	VERB
ftr-435	1521	5	as	as	SCONJ
ftr-435	1521	6	he	he	PRON
ftr-435	1521	7	must	must	AUX
ftr-435	1521	8	that	that	PRON
ftr-435	1521	9	had	have	AUX
ftr-435	1521	10	he	he	PRON
ftr-435	1521	11	paid	pay	VERB
ftr-435	1521	12	the	the	DET
ftr-435	1521	13	law	law	NOUN
ftr-435	1521	14	firm	firm	NOUN
ftr-435	1521	15	on	on	ADP
ftr-435	1521	16	an	an	DET
ftr-435	1521	17	hourly	hourly	ADJ
ftr-435	1521	18	basis	basis	NOUN
ftr-435	1521	19	,	,	PUNCT
ftr-435	1521	20	the	the	DET
ftr-435	1521	21	fee	fee	NOUN
ftr-435	1521	22	would	would	AUX
ftr-435	1521	23	have	have	AUX
ftr-435	1521	24	been	be	AUX
ftr-435	1521	25	an	an	DET
ftr-435	1521	26	expense	expense	NOUN
ftr-435	1521	27	.	.	PUNCT
ftr-435	1522	1	it	it	PRON
ftr-435	1522	2	would	would	AUX
ftr-435	1522	3	have	have	AUX
ftr-435	1522	4	been	be	AUX
ftr-435	1522	5	a	a	DET
ftr-435	1522	6	deduction	deduction	NOUN
ftr-435	1522	7	from	from	ADP
ftr-435	1522	8	,	,	PUNCT
ftr-435	1522	9	not	not	PART
ftr-435	1522	10	a	a	DET
ftr-435	1522	11	reduction	reduction	NOUN
ftr-435	1522	12	of	of	ADP
ftr-435	1522	13	,	,	PUNCT
ftr-435	1522	14	his	his	PRON
ftr-435	1522	15	gross	gross	ADJ
ftr-435	1522	16	income	income	NOUN
ftr-435	1522	17	.	.	PUNCT
ftr-435	1522	18	.	.	PUNCT
ftr-435	1523	1	.	.	PUNCT
ftr-435	1524	1	.	.	PUNCT
ftr-435	1525	1	we	we	PRON
ftr-435	1525	2	can	can	AUX
ftr-435	1525	3	not	not	PART
ftr-435	1525	4	see	see	VERB
ftr-435	1525	5	what	what	DET
ftr-435	1525	6	difference	difference	NOUN
ftr-435	1525	7	it	it	PRON
ftr-435	1525	8	makes	make	VERB
ftr-435	1525	9	that	that	SCONJ
ftr-435	1525	10	the	the	DET
ftr-435	1525	11	expense	expense	NOUN
ftr-435	1525	12	happened	happen	VERB
ftr-435	1525	13	to	to	PART
ftr-435	1525	14	be	be	AUX
ftr-435	1525	15	contingent	contingent	ADJ
ftr-435	1525	16	rather	rather	ADV
ftr-435	1525	17	than	than	ADP
ftr-435	1525	18	fixed	fix	VERB
ftr-435	1525	19	.	.	PUNCT
ftr-435	1526	1	if	if	SCONJ
ftr-435	1526	2	a	a	DET
ftr-435	1526	3	firm	firm	NOUN
ftr-435	1526	4	pays	pay	VERB
ftr-435	1526	5	a	a	DET
ftr-435	1526	6	salesman	salesman	NOUN
ftr-435	1526	7	on	on	ADP
ftr-435	1526	8	a	a	DET
ftr-435	1526	9	commission	commission	NOUN
ftr-435	1526	10	basis	basis	NOUN
ftr-435	1526	11	,	,	PUNCT
ftr-435	1526	12	the	the	DET
ftr-435	1526	13	sales	sale	NOUN
ftr-435	1526	14	income	income	NOUN
ftr-435	1526	15	he	he	PRON
ftr-435	1526	16	generates	generate	VERB
ftr-435	1526	17	is	be	AUX
ftr-435	1526	18	income	income	NOUN
ftr-435	1526	19	to	to	ADP
ftr-435	1526	20	the	the	DET
ftr-435	1526	21	firm	firm	NOUN
ftr-435	1526	22	and	and	CCONJ
ftr-435	1526	23	his	his	PRON
ftr-435	1526	24	commissions	commission	NOUN
ftr-435	1526	25	are	be	AUX
ftr-435	1526	26	a	a	DET
ftr-435	1526	27	deductible	deductible	ADJ
ftr-435	1526	28	expense	expense	NOUN
ftr-435	1526	29	,	,	PUNCT
ftr-435	1526	30	even	even	ADV
ftr-435	1526	31	though	though	SCONJ
ftr-435	1526	32	they	they	PRON
ftr-435	1526	33	were	be	AUX
ftr-435	1526	34	contingent	contingent	ADJ
ftr-435	1526	35	on	on	ADP
ftr-435	1526	36	his	his	PRON
ftr-435	1526	37	making	make	VERB
ftr-435	1526	38	sales	sale	NOUN
ftr-435	1526	39	.	.	PUNCT
ftr-435	1527	1	of	of	ADP
ftr-435	1527	2	course	course	NOUN
ftr-435	1527	3	there	there	PRON
ftr-435	1527	4	is	be	VERB
ftr-435	1527	5	a	a	DET
ftr-435	1527	6	sense	sense	NOUN
ftr-435	1527	7	in	in	ADP
ftr-435	1527	8	which	which	PRON
ftr-435	1527	9	contingent	contingent	ADJ
ftr-435	1527	10	compensation	compensation	NOUN
ftr-435	1527	11	constitutes	constitute	VERB
ftr-435	1527	12	the	the	DET
ftr-435	1527	13	recipient	recipient	NOUN
ftr-435	1527	14	a	a	DET
ftr-435	1527	15	kind	kind	NOUN
ftr-435	1527	16	of	of	ADP
ftr-435	1527	17	joint	joint	ADJ
ftr-435	1527	18	venturer	venturer	NOUN
ftr-435	1527	19	of	of	ADP
ftr-435	1527	20	the	the	DET
ftr-435	1527	21	payor	payor	NOUN
ftr-435	1527	22	.	.	PUNCT
ftr-435	1528	1	but	but	CCONJ
ftr-435	1528	2	the	the	DET
ftr-435	1528	3	plaintiff	plaintiff	NOUN
ftr-435	1528	4	concedes	concede	VERB
ftr-435	1528	5	,	,	PUNCT
ftr-435	1528	6	as	as	ADP
ftr-435	1528	7	again	again	ADV
ftr-435	1528	8	he	he	PRON
ftr-435	1528	9	must	must	AUX
ftr-435	1528	10	,	,	PUNCT
ftr-435	1528	11	that	that	DET
ftr-435	1528	12	wisconsin	wisconsin	PROPN
ftr-435	1528	13	law	law	NOUN
ftr-435	1528	14	does	do	AUX
ftr-435	1528	15	not	not	PART
ftr-435	1528	16	make	make	VERB
ftr-435	1528	17	the	the	DET
ftr-435	1528	18	contingent	contingent	ADJ
ftr-435	1528	19	-	-	PUNCT
ftr-435	1528	20	fee	fee	NOUN
ftr-435	1528	21	lawyer	lawyer	NOUN
ftr-435	1528	22	a	a	DET
ftr-435	1528	23	joint	joint	ADJ
ftr-435	1528	24	owner	owner	NOUN
ftr-435	1528	25	of	of	ADP
ftr-435	1528	26	his	his	PRON
ftr-435	1528	27	client	client	NOUN
ftr-435	1528	28	�	�	NOUN
ftr-435	1528	29	s	s	PART
ftr-435	1528	30	claim	claim	NOUN
ftr-435	1528	31	in	in	ADP
ftr-435	1528	32	the	the	DET
ftr-435	1528	33	legal	legal	ADJ
ftr-435	1528	34	sense	sense	NOUN
ftr-435	1528	35	any	any	PRON
ftr-435	1528	36	more	more	ADJ
ftr-435	1528	37	than	than	SCONJ
ftr-435	1528	38	the	the	DET
ftr-435	1528	39	commission	commission	NOUN
ftr-435	1528	40	salesman	salesman	NOUN
ftr-435	1528	41	is	be	AUX
ftr-435	1528	42	a	a	DET
ftr-435	1528	43	joint	joint	ADJ
ftr-435	1528	44	owner	owner	NOUN
ftr-435	1528	45	of	of	ADP
ftr-435	1528	46	his	his	PRON
ftr-435	1528	47	employer	employer	NOUN
ftr-435	1528	48	�	�	PROPN
ftr-435	1528	49	s	s	PART
ftr-435	1528	50	accounts	account	NOUN
ftr-435	1528	51	receivable	receivable	ADJ
ftr-435	1528	52	.	.	PUNCT
ftr-435	1528	53	.	.	PUNCT
ftr-435	1528	54	.	.	PUNCT
ftr-435	1529	1	.	.	PUNCT
ftr-435	1530	1	there	there	PRON
ftr-435	1530	2	is	be	VERB
ftr-435	1530	3	nothing	nothing	PRON
ftr-435	1530	4	exotic	exotic	ADJ
ftr-435	1530	5	about	about	ADP
ftr-435	1530	6	this	this	DET
ftr-435	1530	7	analysis	analysis	NOUN
ftr-435	1530	8	�	�	PROPN
ftr-435	1530	9	nothing	nothing	PRON
ftr-435	1530	10	,	,	PUNCT
ftr-435	1530	11	indeed	indeed	ADV
ftr-435	1530	12	,	,	PUNCT
ftr-435	1530	13	that	that	PRON
ftr-435	1530	14	depends	depend	VERB
ftr-435	1530	15	on	on	ADP
ftr-435	1530	16	the	the	DET
ftr-435	1530	17	particular	particular	ADJ
ftr-435	1530	18	contractual	contractual	ADJ
ftr-435	1530	19	setting	setting	NOUN
ftr-435	1530	20	,	,	PUNCT
ftr-435	1530	21	that	that	PRON
ftr-435	1530	22	of	of	ADP
ftr-435	1530	23	a	a	DET
ftr-435	1530	24	contingent	contingent	ADJ
ftr-435	1530	25	-	-	PUNCT
ftr-435	1530	26	fee	fee	NOUN
ftr-435	1530	27	contract	contract	NOUN
ftr-435	1530	28	with	with	ADP
ftr-435	1530	29	a	a	DET
ftr-435	1530	30	lawyer	lawyer	NOUN
ftr-435	1530	31	,	,	PUNCT
ftr-435	1530	32	out	out	ADP
ftr-435	1530	33	of	of	ADP
ftr-435	1530	34	which	which	PRON
ftr-435	1530	35	this	this	DET
ftr-435	1530	36	case	case	NOUN
ftr-435	1530	37	arises	arise	VERB
ftr-435	1530	38	.	.	PUNCT
ftr-435	1531	1	the	the	DET
ftr-435	1531	2	settlement	settlement	NOUN
ftr-435	1531	3	of	of	ADP
ftr-435	1531	4	kenseth	kenseth	PROPN
ftr-435	1531	5	�	�	PROPN
ftr-435	1531	6	s	s	PART
ftr-435	1531	7	age	age	NOUN
ftr-435	1531	8	-	-	PUNCT
ftr-435	1531	9	discrimination	discrimination	NOUN
ftr-435	1531	10	suit	suit	NOUN
ftr-435	1531	11	against	against	ADP
ftr-435	1531	12	his	his	PRON
ftr-435	1531	13	former	former	ADJ
ftr-435	1531	14	employer	employer	NOUN
ftr-435	1531	15	presumably	presumably	ADV
ftr-435	1531	16	replaced	replace	VERB
ftr-435	1531	17	lost	lose	VERB
ftr-435	1531	18	income	income	NOUN
ftr-435	1531	19	,	,	PUNCT
ftr-435	1531	20	which	which	PRON
ftr-435	1531	21	would	would	AUX
ftr-435	1531	22	have	have	AUX
ftr-435	1531	23	been	be	AUX
ftr-435	1531	24	taxable	taxable	ADJ
ftr-435	1531	25	;	;	PUNCT
ftr-435	1531	26	and	and	CCONJ
ftr-435	1531	27	many	many	ADJ
ftr-435	1531	28	of	of	ADP
ftr-435	1531	29	the	the	DET
ftr-435	1531	30	expenses	expense	NOUN
ftr-435	1531	31	of	of	ADP
ftr-435	1531	32	producing	produce	VERB
ftr-435	1531	33	that	that	DET
ftr-435	1531	34	income	income	NOUN
ftr-435	1531	35	,	,	PUNCT
ftr-435	1531	36	such	such	ADJ
ftr-435	1531	37	as	as	ADP
ftr-435	1531	38	the	the	DET
ftr-435	1531	39	cost	cost	NOUN
ftr-435	1531	40	of	of	ADP
ftr-435	1531	41	commuting	commuting	NOUN
ftr-435	1531	42	,	,	PUNCT
ftr-435	1531	43	would	would	AUX
ftr-435	1531	44	not	not	PART
ftr-435	1531	45	have	have	AUX
ftr-435	1531	46	been	be	AUX
ftr-435	1531	47	deductible	deductible	ADJ
ftr-435	1531	48	.	.	PUNCT
ftr-435	1532	1	so	so	ADV
ftr-435	1532	2	incomplete	incomplete	ADJ
ftr-435	1532	3	deductibility	deductibility	NOUN
ftr-435	1532	4	here	here	ADV
ftr-435	1532	5	is	be	AUX
ftr-435	1532	6	not	not	PART
ftr-435	1532	7	surprising	surprising	ADJ
ftr-435	1532	8	or	or	CCONJ
ftr-435	1532	9	anomalous	anomalous	ADJ
ftr-435	1532	10	or	or	CCONJ
ftr-435	1532	11	inappropriate	inappropriate	ADJ
ftr-435	1532	12	.	.	PUNCT
ftr-435	1533	1	we	we	PRON
ftr-435	1533	2	mentioned	mention	VERB
ftr-435	1533	3	the	the	DET
ftr-435	1533	4	commissioned	commission	VERB
ftr-435	1533	5	salesman	salesman	NOUN
ftr-435	1533	6	;	;	PUNCT
ftr-435	1533	7	consider	consider	VERB
ftr-435	1533	8	now	now	ADV
ftr-435	1533	9	the	the	DET
ftr-435	1533	10	operation	operation	NOUN
ftr-435	1533	11	of	of	ADP
ftr-435	1533	12	a	a	DET
ftr-435	1533	13	construction	construction	NOUN
ftr-435	1533	14	business	business	NOUN
ftr-435	1533	15	.	.	PUNCT
ftr-435	1534	1	all	all	DET
ftr-435	1534	2	receipts	receipt	NOUN
ftr-435	1534	3	are	be	AUX
ftr-435	1534	4	counted	count	VERB
ftr-435	1534	5	as	as	ADP
ftr-435	1534	6	gross	gross	ADJ
ftr-435	1534	7	696	696	NUM
ftr-435	1534	8	florida	florida	PROPN
ftr-435	1534	9	tax	tax	NOUN
ftr-435	1534	10	review	review	NOUN
ftr-435	1534	11	[	[	X
ftr-435	1534	12	vol.5	vol.5	NOUN
ftr-435	1534	13	:	:	PUNCT
ftr-435	1534	14	si	si	ADJ
ftr-435	1534	15	income	income	NOUN
ftr-435	1534	16	,	,	PUNCT
ftr-435	1534	17	and	and	CCONJ
ftr-435	1534	18	outlays	outlay	NOUN
ftr-435	1534	19	to	to	ADP
ftr-435	1534	20	subcontractors	subcontractor	NOUN
ftr-435	1534	21	and	and	CCONJ
ftr-435	1534	22	materialmen	materialman	NOUN
ftr-435	1534	23	are	be	AUX
ftr-435	1534	24	deductible	deductible	ADJ
ftr-435	1534	25	,	,	PUNCT
ftr-435	1534	26	even	even	ADV
ftr-435	1534	27	though	though	SCONJ
ftr-435	1534	28	these	these	DET
ftr-435	1534	29	subcontractors	subcontractor	NOUN
ftr-435	1534	30	have	have	VERB
ftr-435	1534	31	liens	lien	NOUN
ftr-435	1534	32	on	on	ADP
ftr-435	1534	33	the	the	DET
ftr-435	1534	34	work	work	NOUN
ftr-435	1534	35	and	and	CCONJ
ftr-435	1534	36	even	even	ADV
ftr-435	1534	37	though	though	SCONJ
ftr-435	1534	38	the	the	DET
ftr-435	1534	39	general	general	ADJ
ftr-435	1534	40	contractor	contractor	NOUN
ftr-435	1534	41	could	could	AUX
ftr-435	1534	42	say	say	VERB
ftr-435	1534	43	that	that	SCONJ
ftr-435	1534	44	he	he	PRON
ftr-435	1534	45	just	just	ADV
ftr-435	1534	46	�	�	PROPN
ftr-435	1534	47	assigns	assign	VERB
ftr-435	1534	48	�	�	PROPN
ftr-435	1534	49	a	a	DET
ftr-435	1534	50	part	part	NOUN
ftr-435	1534	51	of	of	ADP
ftr-435	1534	52	the	the	DET
ftr-435	1534	53	job	job	NOUN
ftr-435	1534	54	to	to	ADP
ftr-435	1534	55	the	the	DET
ftr-435	1534	56	sub	sub	NOUN
ftr-435	1534	57	.	.	PUNCT
ftr-435	1534	58	.	.	PUNCT
ftr-435	1534	59	.	.	PUNCT
ftr-435	1535	1	.	.	PUNCT
ftr-435	1536	1	enough	enough	ADV
ftr-435	1536	2	;	;	PUNCT
ftr-435	1536	3	for	for	ADP
ftr-435	1536	4	in	in	ADP
ftr-435	1536	5	any	any	DET
ftr-435	1536	6	event	event	NOUN
ftr-435	1536	7	it	it	PRON
ftr-435	1536	8	is	be	AUX
ftr-435	1536	9	not	not	PART
ftr-435	1536	10	a	a	DET
ftr-435	1536	11	feasible	feasible	ADJ
ftr-435	1536	12	judicial	judicial	ADJ
ftr-435	1536	13	undertaking	undertaking	NOUN
ftr-435	1536	14	to	to	PART
ftr-435	1536	15	achieve	achieve	VERB
ftr-435	1536	16	global	global	ADJ
ftr-435	1536	17	equity	equity	NOUN
ftr-435	1536	18	in	in	ADP
ftr-435	1536	19	taxation	taxation	NOUN
ftr-435	1536	20	.	.	PUNCT
ftr-435	1536	21	.	.	PUNCT
ftr-435	1536	22	.	.	PUNCT
ftr-435	1537	1	especially	especially	ADV
ftr-435	1537	2	when	when	SCONJ
ftr-435	1537	3	the	the	DET
ftr-435	1537	4	means	mean	NOUN
ftr-435	1537	5	suggested	suggest	VERB
ftr-435	1537	6	for	for	ADP
ftr-435	1537	7	eliminating	eliminate	VERB
ftr-435	1537	8	one	one	NUM
ftr-435	1537	9	inequity	inequity	NOUN
ftr-435	1537	10	(	(	PUNCT
ftr-435	1537	11	that	that	PRON
ftr-435	1537	12	which	which	PRON
ftr-435	1537	13	kenseth	kenseth	PROPN
ftr-435	1537	14	argues	argue	VERB
ftr-435	1537	15	is	be	AUX
ftr-435	1537	16	created	create	VERB
ftr-435	1537	17	by	by	ADP
ftr-435	1537	18	the	the	DET
ftr-435	1537	19	alternative	alternative	ADJ
ftr-435	1537	20	minimum	minimum	ADJ
ftr-435	1537	21	income	income	NOUN
ftr-435	1537	22	tax	tax	NOUN
ftr-435	1537	23	)	)	PUNCT
ftr-435	1537	24	consists	consist	VERB
ftr-435	1537	25	of	of	ADP
ftr-435	1537	26	creating	create	VERB
ftr-435	1537	27	another	another	DET
ftr-435	1537	28	inequity	inequity	NOUN
ftr-435	1537	29	(	(	PUNCT
ftr-435	1537	30	differential	differential	ADJ
ftr-435	1537	31	treatment	treatment	NOUN
ftr-435	1537	32	for	for	ADP
ftr-435	1537	33	purposes	purpose	NOUN
ftr-435	1537	34	of	of	ADP
ftr-435	1537	35	that	that	DET
ftr-435	1537	36	tax	tax	NOUN
ftr-435	1537	37	of	of	ADP
ftr-435	1537	38	fixed	fix	VERB
ftr-435	1537	39	and	and	CCONJ
ftr-435	1537	40	contingent	contingent	ADJ
ftr-435	1537	41	legal	legal	ADJ
ftr-435	1537	42	fees	fee	NOUN
ftr-435	1537	43	)	)	PUNCT
ftr-435	1537	44	.	.	PUNCT
ftr-435	1538	1	and	and	CCONJ
ftr-435	1538	2	if	if	SCONJ
ftr-435	1538	3	it	it	PRON
ftr-435	1538	4	were	be	AUX
ftr-435	1538	5	a	a	DET
ftr-435	1538	6	feasible	feasible	ADJ
ftr-435	1538	7	judicial	judicial	ADJ
ftr-435	1538	8	undertaking	undertaking	NOUN
ftr-435	1538	9	,	,	PUNCT
ftr-435	1538	10	it	it	PRON
ftr-435	1538	11	still	still	ADV
ftr-435	1538	12	would	would	AUX
ftr-435	1538	13	not	not	PART
ftr-435	1538	14	be	be	AUX
ftr-435	1538	15	a	a	DET
ftr-435	1538	16	proper	proper	ADJ
ftr-435	1538	17	one	one	NOUN
ftr-435	1538	18	,	,	PUNCT
ftr-435	1538	19	equity	equity	NOUN
ftr-435	1538	20	in	in	ADP
ftr-435	1538	21	taxation	taxation	NOUN
ftr-435	1538	22	being	be	AUX
ftr-435	1538	23	a	a	DET
ftr-435	1538	24	political	political	ADJ
ftr-435	1538	25	rather	rather	ADV
ftr-435	1538	26	than	than	ADP
ftr-435	1538	27	a	a	DET
ftr-435	1538	28	jural	jural	ADJ
ftr-435	1538	29	concept	concept	NOUN
ftr-435	1538	30	.	.	PUNCT
ftr-435	1539	1	indeed	indeed	ADV
ftr-435	1539	2	the	the	DET
ftr-435	1539	3	cases	case	NOUN
ftr-435	1539	4	that	that	PRON
ftr-435	1539	5	reject	reject	VERB
ftr-435	1539	6	the	the	DET
ftr-435	1539	7	tax	tax	NOUN
ftr-435	1539	8	court	court	NOUN
ftr-435	1539	9	�	�	PROPN
ftr-435	1539	10	s	s	PART
ftr-435	1539	11	position	position	NOUN
ftr-435	1539	12	seem	seem	VERB
ftr-435	1539	13	based	base	VERB
ftr-435	1539	14	on	on	ADP
ftr-435	1539	15	little	little	ADJ
ftr-435	1539	16	more	more	ADJ
ftr-435	1539	17	than	than	ADP
ftr-435	1539	18	sympathy	sympathy	NOUN
ftr-435	1539	19	for	for	ADP
ftr-435	1539	20	taxpayers	taxpayer	NOUN
ftr-435	1539	21	.	.	PUNCT
ftr-435	1539	22	.	.	PUNCT
ftr-435	1539	23	.	.	PUNCT
ftr-435	1539	24	.	.	PUNCT
ftr-435	1540	1	[	[	X
ftr-435	1540	2	the	the	DET
ftr-435	1540	3	cotnam	cotnam	NOUN
ftr-435	1540	4	]	]	PUNCT
ftr-435	1540	5	rationale	rationale	NOUN
ftr-435	1540	6	badly	badly	ADV
ftr-435	1540	7	flunks	flunk	VERB
ftr-435	1540	8	the	the	DET
ftr-435	1540	9	test	test	NOUN
ftr-435	1540	10	of	of	ADP
ftr-435	1540	11	neutral	neutral	ADJ
ftr-435	1540	12	principles	principle	NOUN
ftr-435	1540	13	.	.	PUNCT
ftr-435	1541	1	it	it	PRON
ftr-435	1541	2	is	be	AUX
ftr-435	1541	3	often	often	ADV
ftr-435	1541	4	the	the	DET
ftr-435	1541	5	case	case	NOUN
ftr-435	1541	6	that	that	PRON
ftr-435	1541	7	to	to	PART
ftr-435	1541	8	obtain	obtain	VERB
ftr-435	1541	9	income	income	NOUN
ftr-435	1541	10	from	from	ADP
ftr-435	1541	11	an	an	DET
ftr-435	1541	12	asset	asset	NOUN
ftr-435	1541	13	one	one	PRON
ftr-435	1541	14	must	must	AUX
ftr-435	1541	15	hire	hire	VERB
ftr-435	1541	16	a	a	DET
ftr-435	1541	17	skilled	skilled	ADJ
ftr-435	1541	18	agent	agent	NOUN
ftr-435	1541	19	and	and	CCONJ
ftr-435	1541	20	pay	pay	VERB
ftr-435	1541	21	him	he	PRON
ftr-435	1541	22	up	up	ADP
ftr-435	1541	23	front	front	NOUN
ftr-435	1541	24	;	;	PUNCT
ftr-435	1541	25	that	that	DET
ftr-435	1541	26	expense	expense	NOUN
ftr-435	1541	27	is	be	AUX
ftr-435	1541	28	a	a	DET
ftr-435	1541	29	deductible	deductible	ADJ
ftr-435	1541	30	expense	expense	NOUN
ftr-435	1541	31	,	,	PUNCT
ftr-435	1541	32	not	not	PART
ftr-435	1541	33	an	an	DET
ftr-435	1541	34	exclusion	exclusion	NOUN
ftr-435	1541	35	form	form	NOUN
ftr-435	1541	36	income	income	NOUN
ftr-435	1541	37	.	.	PUNCT
ftr-435	1542	1	(	(	PUNCT
ftr-435	1542	2	2	2	X
ftr-435	1542	3	)	)	PUNCT
ftr-435	1542	4	the	the	DET
ftr-435	1542	5	fourth	fourth	ADJ
ftr-435	1542	6	circuit	circuit	NOUN
ftr-435	1542	7	rejects	reject	VERB
ftr-435	1542	8	cotnam	cotnam	VERB
ftr-435	1542	9	too	too	ADV
ftr-435	1542	10	.	.	PUNCT
ftr-435	1543	1	young	young	ADJ
ftr-435	1543	2	v.	v.	PROPN
ftr-435	1543	3	commissioner	commissioner	NOUN
ftr-435	1543	4	,	,	PUNCT
ftr-435	1543	5	240	240	NUM
ftr-435	1543	6	f.3d	f.3d	NUM
ftr-435	1543	7	369	369	NUM
ftr-435	1543	8	,	,	PUNCT
ftr-435	1543	9	2001	2001	NUM
ftr-435	1543	10	-	-	SYM
ftr-435	1543	11	1	1	NUM
ftr-435	1543	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	1543	13	.	.	PROPN
ftr-435	1544	1	¶	¶	PROPN
ftr-435	1544	2	50,244	50,244	NUM
ftr-435	1544	3	,	,	PUNCT
ftr-435	1544	4	87	87	NUM
ftr-435	1544	5	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-435	1544	6	889	889	NUM
ftr-435	1544	7	(	(	PUNCT
ftr-435	1544	8	4th	4th	ADJ
ftr-435	1544	9	cir	cir	NOUN
ftr-435	1544	10	.	.	PUNCT
ftr-435	1545	1	2/16/01	2/16/01	NUM
ftr-435	1545	2	)	)	PUNCT
ftr-435	1545	3	,	,	PUNCT
ftr-435	1545	4	aff	aff	PROPN
ftr-435	1545	5	�	�	PROPN
ftr-435	1545	6	g	g	PROPN
ftr-435	1545	7	,	,	PUNCT
ftr-435	1545	8	113	113	NUM
ftr-435	1545	9	t.c	t.c	PROPN
ftr-435	1545	10	.	.	PROPN
ftr-435	1546	1	152	152	NUM
ftr-435	1546	2	(	(	PUNCT
ftr-435	1546	3	8/20/99	8/20/99	NUM
ftr-435	1546	4	)	)	PUNCT
ftr-435	1546	5	.	.	PUNCT
ftr-435	1547	1	a	a	DET
ftr-435	1547	2	former	former	ADJ
ftr-435	1547	3	husband	husband	NOUN
ftr-435	1547	4	defaulted	default	VERB
ftr-435	1547	5	on	on	ADP
ftr-435	1547	6	a	a	DET
ftr-435	1547	7	$	$	SYM
ftr-435	1547	8	1.5	1.5	NUM
ftr-435	1547	9	million	million	NUM
ftr-435	1547	10	promissory	promissory	NOUN
ftr-435	1547	11	note	note	NOUN
ftr-435	1547	12	given	give	VERB
ftr-435	1547	13	his	his	PRON
ftr-435	1547	14	former	former	ADJ
ftr-435	1547	15	wife	wife	NOUN
ftr-435	1547	16	in	in	ADP
ftr-435	1547	17	a	a	DET
ftr-435	1547	18	divorce	divorce	NOUN
ftr-435	1547	19	settlement	settlement	NOUN
ftr-435	1547	20	in	in	ADP
ftr-435	1547	21	1989	1989	NUM
ftr-435	1547	22	and	and	CCONJ
ftr-435	1547	23	satisfied	satisfy	VERB
ftr-435	1547	24	a	a	DET
ftr-435	1547	25	judgment	judgment	NOUN
ftr-435	1547	26	on	on	ADP
ftr-435	1547	27	the	the	DET
ftr-435	1547	28	note	note	NOUN
ftr-435	1547	29	by	by	ADP
ftr-435	1547	30	transferring	transfer	VERB
ftr-435	1547	31	real	real	ADJ
ftr-435	1547	32	estate	estate	NOUN
ftr-435	1547	33	,	,	PUNCT
ftr-435	1547	34	which	which	PRON
ftr-435	1547	35	he	he	PRON
ftr-435	1547	36	had	have	AUX
ftr-435	1547	37	received	receive	VERB
ftr-435	1547	38	in	in	ADP
ftr-435	1547	39	the	the	DET
ftr-435	1547	40	original	original	ADJ
ftr-435	1547	41	divorce	divorce	NOUN
ftr-435	1547	42	,	,	PUNCT
ftr-435	1547	43	to	to	ADP
ftr-435	1547	44	his	his	PRON
ftr-435	1547	45	former	former	ADJ
ftr-435	1547	46	wife	wife	NOUN
ftr-435	1547	47	in	in	ADP
ftr-435	1547	48	1992	1992	NUM
ftr-435	1547	49	.	.	PUNCT
ftr-435	1548	1	the	the	DET
ftr-435	1548	2	value	value	NOUN
ftr-435	1548	3	of	of	ADP
ftr-435	1548	4	the	the	DET
ftr-435	1548	5	real	real	ADJ
ftr-435	1548	6	estate	estate	NOUN
ftr-435	1548	7	equaled	equal	VERB
ftr-435	1548	8	the	the	DET
ftr-435	1548	9	sum	sum	NOUN
ftr-435	1548	10	of	of	ADP
ftr-435	1548	11	the	the	DET
ftr-435	1548	12	principal	principal	NOUN
ftr-435	1548	13	of	of	ADP
ftr-435	1548	14	the	the	DET
ftr-435	1548	15	note	note	NOUN
ftr-435	1548	16	,	,	PUNCT
ftr-435	1548	17	accrued	accrue	VERB
ftr-435	1548	18	but	but	CCONJ
ftr-435	1548	19	unpaid	unpaid	ADJ
ftr-435	1548	20	interest	interest	NOUN
ftr-435	1548	21	,	,	PUNCT
ftr-435	1548	22	the	the	DET
ftr-435	1548	23	wife	wife	NOUN
ftr-435	1548	24	�	�	PROPN
ftr-435	1548	25	s	s	PART
ftr-435	1548	26	attorney	attorney	NOUN
ftr-435	1548	27	�	�	PROPN
ftr-435	1548	28	s	s	PART
ftr-435	1548	29	fees	fee	NOUN
ftr-435	1548	30	,	,	PUNCT
ftr-435	1548	31	and	and	CCONJ
ftr-435	1548	32	certain	certain	ADJ
ftr-435	1548	33	costs	cost	NOUN
ftr-435	1548	34	.	.	PUNCT
ftr-435	1549	1	the	the	DET
ftr-435	1549	2	tax	tax	NOUN
ftr-435	1549	3	court	court	NOUN
ftr-435	1549	4	held	hold	VERB
ftr-435	1549	5	that	that	SCONJ
ftr-435	1549	6	under	under	ADP
ftr-435	1549	7	old	old	ADJ
ftr-435	1549	8	colony	colony	PROPN
ftr-435	1549	9	trust	trust	PROPN
ftr-435	1549	10	co.	co.	PROPN
ftr-435	1549	11	,	,	PUNCT
ftr-435	1549	12	279	279	NUM
ftr-435	1549	13	u.s	u.s	PROPN
ftr-435	1549	14	.	.	PROPN
ftr-435	1549	15	716	716	NUM
ftr-435	1549	16	(	(	PUNCT
ftr-435	1549	17	1929	1929	NUM
ftr-435	1549	18	)	)	PUNCT
ftr-435	1549	19	,	,	PUNCT
ftr-435	1549	20	the	the	DET
ftr-435	1549	21	wife	wife	NOUN
ftr-435	1549	22	recognized	recognize	VERB
ftr-435	1549	23	gross	gross	ADJ
ftr-435	1549	24	income	income	NOUN
ftr-435	1549	25	equal	equal	ADJ
ftr-435	1549	26	to	to	ADP
ftr-435	1549	27	the	the	DET
ftr-435	1549	28	value	value	NOUN
ftr-435	1549	29	the	the	DET
ftr-435	1549	30	property	property	NOUN
ftr-435	1549	31	attributable	attributable	ADJ
ftr-435	1549	32	to	to	ADP
ftr-435	1549	33	her	her	PRON
ftr-435	1549	34	attorney	attorney	NOUN
ftr-435	1549	35	�	�	NOUN
ftr-435	1549	36	s	s	PART
ftr-435	1549	37	fees	fee	NOUN
ftr-435	1549	38	and	and	CCONJ
ftr-435	1549	39	costs	cost	NOUN
ftr-435	1549	40	.	.	PUNCT
ftr-435	1550	1	in	in	ADP
ftr-435	1550	2	affirming	affirm	VERB
ftr-435	1550	3	the	the	DET
ftr-435	1550	4	tax	tax	NOUN
ftr-435	1550	5	court	court	NOUN
ftr-435	1550	6	�	�	PROPN
ftr-435	1550	7	s	s	PART
ftr-435	1550	8	decision	decision	NOUN
ftr-435	1550	9	,	,	PUNCT
ftr-435	1550	10	the	the	DET
ftr-435	1550	11	court	court	NOUN
ftr-435	1550	12	of	of	ADP
ftr-435	1550	13	appeals	appeal	NOUN
ftr-435	1550	14	for	for	ADP
ftr-435	1550	15	the	the	DET
ftr-435	1550	16	fourth	fourth	ADJ
ftr-435	1550	17	circuit	circuit	NOUN
ftr-435	1550	18	rejected	reject	VERB
ftr-435	1550	19	mrs	mrs	PROPN
ftr-435	1550	20	.	.	PROPN
ftr-435	1550	21	young	young	PROPN
ftr-435	1550	22	�	�	PROPN
ftr-435	1550	23	s	s	PART
ftr-435	1550	24	argument	argument	NOUN
ftr-435	1550	25	that	that	SCONJ
ftr-435	1550	26	it	it	PRON
ftr-435	1550	27	should	should	AUX
ftr-435	1550	28	follow	follow	VERB
ftr-435	1550	29	the	the	DET
ftr-435	1550	30	reasoning	reasoning	NOUN
ftr-435	1550	31	of	of	ADP
ftr-435	1550	32	cotnam	cotnam	PROPN
ftr-435	1550	33	v.	v.	ADP
ftr-435	1550	34	commissioner	commissioner	NOUN
ftr-435	1550	35	,	,	PUNCT
ftr-435	1550	36	263	263	NUM
ftr-435	1550	37	f.2d	f.2d	SYM
ftr-435	1550	38	119	119	NUM
ftr-435	1550	39	(	(	PUNCT
ftr-435	1550	40	5th	5th	ADJ
ftr-435	1550	41	cir	cir	NOUN
ftr-435	1550	42	.	.	PUNCT
ftr-435	1550	43	1959	1959	NUM
ftr-435	1550	44	)	)	PUNCT
ftr-435	1550	45	,	,	PUNCT
ftr-435	1550	46	to	to	PART
ftr-435	1550	47	exclude	exclude	VERB
ftr-435	1550	48	the	the	DET
ftr-435	1550	49	amount	amount	NOUN
ftr-435	1550	50	,	,	PUNCT
ftr-435	1550	51	noting	note	VERB
ftr-435	1550	52	that	that	SCONJ
ftr-435	1550	53	only	only	ADV
ftr-435	1550	54	the	the	DET
ftr-435	1550	55	sixth	sixth	ADJ
ftr-435	1550	56	circuit	circuit	NOUN
ftr-435	1550	57	in	in	ADP
ftr-435	1550	58	estate	estate	NOUN
ftr-435	1550	59	of	of	ADP
ftr-435	1550	60	clarks	clark	NOUN
ftr-435	1550	61	v.	v.	ADP
ftr-435	1550	62	united	united	PROPN
ftr-435	1550	63	states	states	PROPN
ftr-435	1550	64	,	,	PUNCT
ftr-435	1550	65	202	202	NUM
ftr-435	1550	66	f.3d	f.3d	NUM
ftr-435	1550	67	854	854	NUM
ftr-435	1550	68	(	(	PUNCT
ftr-435	1550	69	6th	6th	ADJ
ftr-435	1550	70	cir	cir	NOUN
ftr-435	1550	71	.	.	PROPN
ftr-435	1550	72	2000	2000	NUM
ftr-435	1550	73	)	)	PUNCT
ftr-435	1550	74	,	,	PUNCT
ftr-435	1550	75	has	have	AUX
ftr-435	1550	76	followed	follow	VERB
ftr-435	1550	77	cotnam	cotnam	NOUN
ftr-435	1550	78	and	and	CCONJ
ftr-435	1550	79	expressly	expressly	ADV
ftr-435	1550	80	joined	join	VERB
ftr-435	1550	81	the	the	DET
ftr-435	1550	82	circuits	circuit	NOUN
ftr-435	1550	83	that	that	PRON
ftr-435	1550	84	have	have	AUX
ftr-435	1550	85	rejected	reject	VERB
ftr-435	1550	86	cotnam	cotnam	NOUN
ftr-435	1550	87	.	.	PUNCT
ftr-435	1551	1	(	(	PUNCT
ftr-435	1551	2	3	3	X
ftr-435	1551	3	)	)	PUNCT
ftr-435	1551	4	the	the	DET
ftr-435	1551	5	tenth	tenth	ADJ
ftr-435	1551	6	circuit	circuit	NOUN
ftr-435	1551	7	says	say	VERB
ftr-435	1551	8	�	�	VERB
ftr-435	1551	9	us	we	PRON
ftr-435	1551	10	too	too	ADV
ftr-435	1551	11	�	�	PROPN
ftr-435	1551	12	.	.	PUNCT
ftr-435	1552	1	hukkanencampbell	hukkanencampbell	PROPN
ftr-435	1553	1	v.	v.	PROPN
ftr-435	1553	2	commissioner	commissioner	PROPN
ftr-435	1553	3	,	,	PUNCT
ftr-435	1553	4	274	274	NUM
ftr-435	1553	5	f.3d	f.3d	NUM
ftr-435	1553	6	1312	1312	NUM
ftr-435	1553	7	,	,	PUNCT
ftr-435	1553	8	88	88	NUM
ftr-435	1553	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1553	10	7283	7283	NUM
ftr-435	1553	11	,	,	PUNCT
ftr-435	1553	12	2001	2001	NUM
ftr-435	1553	13	-	-	SYM
ftr-435	1553	14	2	2	NUM
ftr-435	1553	15	u.s.t.c	u.s.t.c	PROPN
ftr-435	1553	16	.	.	PROPN
ftr-435	1553	17	¶	¶	PROPN
ftr-435	1553	18	50	50	NUM
ftr-435	1553	19	,	,	PUNCT
ftr-435	1553	20	(	(	PUNCT
ftr-435	1553	21	10th	10th	ADJ
ftr-435	1553	22	cir	cir	NOUN
ftr-435	1553	23	.	.	PUNCT
ftr-435	1554	1	12/19/01	12/19/01	NUM
ftr-435	1554	2	)	)	PUNCT
ftr-435	1554	3	.	.	PUNCT
ftr-435	1555	1	attorneys	attorney	NOUN
ftr-435	1555	2	�	�	PROPN
ftr-435	1555	3	fees	fee	NOUN
ftr-435	1555	4	in	in	ADP
ftr-435	1555	5	pre-1991	pre-1991	NOUN
ftr-435	1555	6	title	title	PROPN
ftr-435	1555	7	vii	vii	PROPN
ftr-435	1555	8	sex	sex	NOUN
ftr-435	1555	9	discrimination	discrimination	NOUN
ftr-435	1555	10	are	be	AUX
ftr-435	1555	11	includable	includable	ADJ
ftr-435	1555	12	in	in	ADP
ftr-435	1555	13	plaintiff	plaintiff	NOUN
ftr-435	1555	14	�	�	PROPN
ftr-435	1555	15	s	s	PART
ftr-435	1555	16	income	income	NOUN
ftr-435	1555	17	in	in	ADP
ftr-435	1555	18	computing	compute	VERB
ftr-435	1555	19	amt	amt	PROPN
ftr-435	1555	20	.	.	PUNCT
ftr-435	1556	1	2002	2002	NUM
ftr-435	1556	2	]	]	PUNCT
ftr-435	1556	3	recent	recent	ADJ
ftr-435	1556	4	developments	development	NOUN
ftr-435	1556	5	in	in	ADP
ftr-435	1556	6	federal	federal	ADJ
ftr-435	1556	7	income	income	NOUN
ftr-435	1556	8	taxation	taxation	NOUN
ftr-435	1556	9	697	697	NUM
ftr-435	1556	10	d.	d.	NOUN
ftr-435	1556	11	the	the	DET
ftr-435	1556	12	eleventh	eleventh	ADJ
ftr-435	1556	13	circuit	circuit	NOUN
ftr-435	1556	14	applies	apply	VERB
ftr-435	1556	15	cotnam	cotnam	NOUN
ftr-435	1556	16	in	in	ADP
ftr-435	1556	17	another	another	DET
ftr-435	1556	18	alabama	alabama	NOUN
ftr-435	1556	19	case	case	NOUN
ftr-435	1556	20	.	.	PUNCT
ftr-435	1557	1	we	we	PRON
ftr-435	1557	2	�	�	VERB
ftr-435	1557	3	re	re	AUX
ftr-435	1557	4	still	still	ADV
ftr-435	1557	5	waiting	wait	VERB
ftr-435	1557	6	to	to	PART
ftr-435	1557	7	hear	hear	VERB
ftr-435	1557	8	what	what	PRON
ftr-435	1557	9	the	the	DET
ftr-435	1557	10	eleventh	eleventh	NOUN
ftr-435	1557	11	has	have	VERB
ftr-435	1557	12	to	to	PART
ftr-435	1557	13	say	say	VERB
ftr-435	1557	14	if	if	SCONJ
ftr-435	1557	15	the	the	DET
ftr-435	1557	16	case	case	NOUN
ftr-435	1557	17	arises	arise	VERB
ftr-435	1557	18	in	in	ADP
ftr-435	1557	19	georgia	georgia	PROPN
ftr-435	1557	20	or	or	CCONJ
ftr-435	1557	21	florida	florida	PROPN
ftr-435	1557	22	.	.	PUNCT
ftr-435	1558	1	foster	foster	PROPN
ftr-435	1558	2	v.	v.	PROPN
ftr-435	1558	3	united	united	PROPN
ftr-435	1558	4	states	states	PROPN
ftr-435	1558	5	,	,	PUNCT
ftr-435	1558	6	244	244	NUM
ftr-435	1558	7	f.3d	f.3d	NUM
ftr-435	1558	8	1275	1275	NUM
ftr-435	1558	9	,	,	PUNCT
ftr-435	1558	10	2001	2001	NUM
ftr-435	1558	11	-	-	SYM
ftr-435	1558	12	1	1	NUM
ftr-435	1558	13	u.s.t.c	u.s.t.c	PROPN
ftr-435	1558	14	.	.	PROPN
ftr-435	1559	1	¶	¶	PROPN
ftr-435	1559	2	50,392	50,392	NUM
ftr-435	1559	3	,	,	PUNCT
ftr-435	1559	4	87	87	NUM
ftr-435	1559	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1559	6	2011	2011	NUM
ftr-435	1559	7	(	(	PUNCT
ftr-435	1559	8	11th	11th	ADJ
ftr-435	1559	9	cir	cir	NOUN
ftr-435	1559	10	.	.	PUNCT
ftr-435	1560	1	4/30/01	4/30/01	NUM
ftr-435	1560	2	)	)	PUNCT
ftr-435	1561	1	,	,	PUNCT
ftr-435	1561	2	rev	rev	VERB
ftr-435	1561	3	�	�	PROPN
ftr-435	1561	4	g	g	PROPN
ftr-435	1561	5	106	106	NUM
ftr-435	1561	6	f.supp.2d	f.supp.2d	PROPN
ftr-435	1561	7	1234	1234	NUM
ftr-435	1561	8	,	,	PUNCT
ftr-435	1561	9	2000	2000	NUM
ftr-435	1561	10	-	-	SYM
ftr-435	1561	11	1	1	NUM
ftr-435	1561	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	1561	13	.	.	PROPN
ftr-435	1562	1	¶	¶	PROPN
ftr-435	1562	2	50,353	50,353	NUM
ftr-435	1562	3	,	,	PUNCT
ftr-435	1562	4	85	85	NUM
ftr-435	1562	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1562	6	1649	1649	NUM
ftr-435	1562	7	(	(	PUNCT
ftr-435	1562	8	n.d	n.d	PROPN
ftr-435	1562	9	.	.	PROPN
ftr-435	1562	10	ala	ala	PROPN
ftr-435	1562	11	.	.	PUNCT
ftr-435	1563	1	3/13/00	3/13/00	NUM
ftr-435	1563	2	)	)	PUNCT
ftr-435	1563	3	.	.	PUNCT
ftr-435	1564	1	taxpayer	taxpayer	NOUN
ftr-435	1564	2	received	receive	VERB
ftr-435	1564	3	a	a	DET
ftr-435	1564	4	favorable	favorable	ADJ
ftr-435	1564	5	jury	jury	NOUN
ftr-435	1564	6	verdict	verdict	NOUN
ftr-435	1564	7	that	that	PRON
ftr-435	1564	8	included	include	VERB
ftr-435	1564	9	$	$	SYM
ftr-435	1564	10	1,000,000	1,000,000	NUM
ftr-435	1564	11	of	of	ADP
ftr-435	1564	12	[	[	X
ftr-435	1564	13	taxable	taxable	ADJ
ftr-435	1564	14	]	]	X
ftr-435	1564	15	punitive	punitive	ADJ
ftr-435	1564	16	damages	damage	NOUN
ftr-435	1564	17	.	.	PUNCT
ftr-435	1565	1	under	under	ADP
ftr-435	1565	2	an	an	DET
ftr-435	1565	3	alabama	alabama	PROPN
ftr-435	1565	4	statute	statute	PROPN
ftr-435	1565	5	,	,	PUNCT
ftr-435	1565	6	the	the	DET
ftr-435	1565	7	trial	trial	NOUN
ftr-435	1565	8	judge	judge	NOUN
ftr-435	1565	9	reduced	reduce	VERB
ftr-435	1565	10	the	the	DET
ftr-435	1565	11	punitive	punitive	ADJ
ftr-435	1565	12	damage	damage	NOUN
ftr-435	1565	13	award	award	NOUN
ftr-435	1565	14	to	to	ADP
ftr-435	1565	15	$	$	SYM
ftr-435	1565	16	250,000	250,000	NUM
ftr-435	1565	17	,	,	PUNCT
ftr-435	1565	18	which	which	PRON
ftr-435	1565	19	was	be	AUX
ftr-435	1565	20	later	later	ADV
ftr-435	1565	21	restored	restore	VERB
ftr-435	1565	22	to	to	ADP
ftr-435	1565	23	$	$	SYM
ftr-435	1565	24	1,000,000	1,000,000	NUM
ftr-435	1565	25	when	when	SCONJ
ftr-435	1565	26	the	the	DET
ftr-435	1565	27	statute	statute	NOUN
ftr-435	1565	28	was	be	AUX
ftr-435	1565	29	found	find	VERB
ftr-435	1565	30	to	to	PART
ftr-435	1565	31	be	be	AUX
ftr-435	1565	32	unconstitutional	unconstitutional	ADJ
ftr-435	1565	33	.	.	PUNCT
ftr-435	1566	1	taxpayer	taxpayer	NOUN
ftr-435	1566	2	had	have	AUX
ftr-435	1566	3	agreed	agree	VERB
ftr-435	1566	4	to	to	PART
ftr-435	1566	5	pay	pay	VERB
ftr-435	1566	6	her	her	PRON
ftr-435	1566	7	attorney	attorney	NOUN
ftr-435	1566	8	a	a	DET
ftr-435	1566	9	contingent	contingent	ADJ
ftr-435	1566	10	fee	fee	NOUN
ftr-435	1566	11	of	of	ADP
ftr-435	1566	12	50	50	NUM
ftr-435	1566	13	%	%	NOUN
ftr-435	1566	14	for	for	ADP
ftr-435	1566	15	the	the	DET
ftr-435	1566	16	trial	trial	NOUN
ftr-435	1566	17	.	.	PUNCT
ftr-435	1567	1	for	for	ADP
ftr-435	1567	2	the	the	DET
ftr-435	1567	3	appeal	appeal	NOUN
ftr-435	1567	4	,	,	PUNCT
ftr-435	1567	5	the	the	DET
ftr-435	1567	6	contingent	contingent	NOUN
ftr-435	1567	7	fee	fee	NOUN
ftr-435	1567	8	arrangement	arrangement	NOUN
ftr-435	1567	9	was	be	AUX
ftr-435	1567	10	amended	amend	VERB
ftr-435	1567	11	to	to	PART
ftr-435	1567	12	treat	treat	VERB
ftr-435	1567	13	all	all	DET
ftr-435	1567	14	post	post	ADJ
ftr-435	1567	15	-	-	ADJ
ftr-435	1567	16	judgment	judgment	ADJ
ftr-435	1567	17	interest	interest	NOUN
ftr-435	1567	18	collected	collect	VERB
ftr-435	1567	19	as	as	ADP
ftr-435	1567	20	an	an	DET
ftr-435	1567	21	additional	additional	ADJ
ftr-435	1567	22	contingent	contingent	NOUN
ftr-435	1567	23	fee	fee	NOUN
ftr-435	1567	24	.	.	PUNCT
ftr-435	1568	1	the	the	DET
ftr-435	1568	2	district	district	NOUN
ftr-435	1568	3	court	court	NOUN
ftr-435	1568	4	held	hold	VERB
ftr-435	1568	5	that	that	SCONJ
ftr-435	1568	6	under	under	ADP
ftr-435	1568	7	cotnam	cotnam	NOUN
ftr-435	1568	8	[	[	X
ftr-435	1568	9	263	263	NUM
ftr-435	1568	10	f.2d	f.2d	SYM
ftr-435	1568	11	119	119	NUM
ftr-435	1568	12	(	(	PUNCT
ftr-435	1568	13	5th	5th	ADJ
ftr-435	1568	14	cir	cir	NOUN
ftr-435	1568	15	.	.	PUNCT
ftr-435	1568	16	1959	1959	NUM
ftr-435	1568	17	)	)	PUNCT
ftr-435	1568	18	]	]	PUNCT
ftr-435	1568	19	,	,	PUNCT
ftr-435	1568	20	the	the	DET
ftr-435	1568	21	taxpayer	taxpayer	NOUN
ftr-435	1568	22	could	could	AUX
ftr-435	1568	23	treat	treat	VERB
ftr-435	1568	24	the	the	DET
ftr-435	1568	25	originally	originally	ADV
ftr-435	1568	26	agreed	agree	VERB
ftr-435	1568	27	upon	upon	SCONJ
ftr-435	1568	28	contingent	contingent	NOUN
ftr-435	1568	29	as	as	SCONJ
ftr-435	1568	30	excluded	exclude	VERB
ftr-435	1568	31	from	from	ADP
ftr-435	1568	32	gross	gross	ADJ
ftr-435	1568	33	income	income	NOUN
ftr-435	1568	34	and	and	CCONJ
ftr-435	1568	35	received	receive	VERB
ftr-435	1568	36	directly	directly	ADV
ftr-435	1568	37	by	by	ADP
ftr-435	1568	38	the	the	DET
ftr-435	1568	39	attorney	attorney	NOUN
ftr-435	1568	40	,	,	PUNCT
ftr-435	1568	41	but	but	CCONJ
ftr-435	1568	42	the	the	DET
ftr-435	1568	43	post	post	NOUN
ftr-435	1568	44	judgment	judgment	NOUN
ftr-435	1568	45	interest	interest	NOUN
ftr-435	1568	46	paid	pay	VERB
ftr-435	1568	47	as	as	ADP
ftr-435	1568	48	the	the	DET
ftr-435	1568	49	additional	additional	ADJ
ftr-435	1568	50	contingent	contingent	NOUN
ftr-435	1568	51	fee	fee	NOUN
ftr-435	1568	52	was	be	AUX
ftr-435	1568	53	includable	includable	ADJ
ftr-435	1568	54	in	in	ADP
ftr-435	1568	55	gross	gross	ADJ
ftr-435	1568	56	income	income	NOUN
ftr-435	1568	57	and	and	CCONJ
ftr-435	1568	58	deductible	deductible	ADJ
ftr-435	1568	59	under	under	ADP
ftr-435	1568	60	§	§	PROPN
ftr-435	1568	61	212	212	NUM
ftr-435	1568	62	.	.	PUNCT
ftr-435	1569	1	at	at	ADP
ftr-435	1569	2	the	the	DET
ftr-435	1569	3	point	point	NOUN
ftr-435	1569	4	that	that	SCONJ
ftr-435	1569	5	contingent	contingent	ADJ
ftr-435	1569	6	fee	fee	NOUN
ftr-435	1569	7	arrangement	arrangement	NOUN
ftr-435	1569	8	was	be	AUX
ftr-435	1569	9	negotiated	negotiate	VERB
ftr-435	1569	10	,	,	PUNCT
ftr-435	1569	11	the	the	DET
ftr-435	1569	12	taxpayer	taxpayer	PROPN
ftr-435	1569	13	�	�	PROPN
ftr-435	1569	14	s	s	PART
ftr-435	1569	15	claim	claim	NOUN
ftr-435	1569	16	,	,	PUNCT
ftr-435	1569	17	which	which	PRON
ftr-435	1569	18	had	have	AUX
ftr-435	1569	19	been	be	AUX
ftr-435	1569	20	upheld	uphold	VERB
ftr-435	1569	21	by	by	ADP
ftr-435	1569	22	the	the	DET
ftr-435	1569	23	jury	jury	NOUN
ftr-435	1569	24	,	,	PUNCT
ftr-435	1569	25	had	have	VERB
ftr-435	1569	26	value	value	NOUN
ftr-435	1569	27	and	and	CCONJ
ftr-435	1569	28	the	the	DET
ftr-435	1569	29	�	�	NOUN
ftr-435	1569	30	uncertainties	uncertainty	NOUN
ftr-435	1569	31	�	�	PROPN
ftr-435	1569	32	of	of	ADP
ftr-435	1569	33	the	the	DET
ftr-435	1569	34	appellate	appellate	ADJ
ftr-435	1569	35	process	process	NOUN
ftr-435	1569	36	were	be	AUX
ftr-435	1569	37	not	not	PART
ftr-435	1569	38	sufficient	sufficient	ADJ
ftr-435	1569	39	to	to	PART
ftr-435	1569	40	displace	displace	VERB
ftr-435	1569	41	the	the	DET
ftr-435	1569	42	applicability	applicability	NOUN
ftr-435	1569	43	of	of	ADP
ftr-435	1569	44	the	the	DET
ftr-435	1569	45	assignment	assignment	NOUN
ftr-435	1569	46	of	of	ADP
ftr-435	1569	47	income	income	NOUN
ftr-435	1569	48	principles	principle	NOUN
ftr-435	1569	49	.	.	PUNCT
ftr-435	1570	1	the	the	DET
ftr-435	1570	2	court	court	NOUN
ftr-435	1570	3	of	of	ADP
ftr-435	1570	4	appeals	appeal	NOUN
ftr-435	1570	5	affirmed	affirm	VERB
ftr-435	1570	6	the	the	DET
ftr-435	1570	7	district	district	NOUN
ftr-435	1570	8	court	court	NOUN
ftr-435	1570	9	except	except	SCONJ
ftr-435	1570	10	with	with	ADP
ftr-435	1570	11	respect	respect	NOUN
ftr-435	1570	12	to	to	ADP
ftr-435	1570	13	the	the	DET
ftr-435	1570	14	post	post	NOUN
ftr-435	1570	15	judgment	judgment	NOUN
ftr-435	1570	16	interest	interest	NOUN
ftr-435	1570	17	paid	pay	VERB
ftr-435	1570	18	as	as	ADP
ftr-435	1570	19	the	the	DET
ftr-435	1570	20	additional	additional	ADJ
ftr-435	1570	21	contingent	contingent	NOUN
ftr-435	1570	22	fee	fee	NOUN
ftr-435	1570	23	.	.	PUNCT
ftr-435	1571	1	the	the	DET
ftr-435	1571	2	court	court	PROPN
ftr-435	1571	3	of	of	ADP
ftr-435	1571	4	appeals	appeal	NOUN
ftr-435	1571	5	held	hold	VERB
ftr-435	1571	6	that	that	SCONJ
ftr-435	1571	7	the	the	DET
ftr-435	1571	8	post	post	ADJ
ftr-435	1571	9	-	-	ADJ
ftr-435	1571	10	judgment	judgment	ADJ
ftr-435	1571	11	agreement	agreement	NOUN
ftr-435	1571	12	was	be	AUX
ftr-435	1571	13	analogous	analogous	ADJ
ftr-435	1571	14	to	to	ADP
ftr-435	1571	15	a	a	DET
ftr-435	1571	16	pretrial	pretrial	ADJ
ftr-435	1571	17	contingency	contingency	NOUN
ftr-435	1571	18	fee	fee	NOUN
ftr-435	1571	19	agreement	agreement	NOUN
ftr-435	1571	20	,	,	PUNCT
ftr-435	1571	21	and	and	CCONJ
ftr-435	1571	22	thus	thus	ADV
ftr-435	1571	23	,	,	PUNCT
ftr-435	1571	24	because	because	SCONJ
ftr-435	1571	25	the	the	DET
ftr-435	1571	26	case	case	NOUN
ftr-435	1571	27	arose	arise	VERB
ftr-435	1571	28	in	in	ADP
ftr-435	1571	29	alabama	alabama	PROPN
ftr-435	1571	30	,	,	PUNCT
ftr-435	1571	31	under	under	ADP
ftr-435	1571	32	cotnam	cotnam	NOUN
ftr-435	1571	33	the	the	DET
ftr-435	1571	34	interest	interest	NOUN
ftr-435	1571	35	retained	retain	VERB
ftr-435	1571	36	by	by	ADP
ftr-435	1571	37	the	the	DET
ftr-435	1571	38	attorney	attorney	NOUN
ftr-435	1571	39	as	as	SCONJ
ftr-435	1571	40	the	the	DET
ftr-435	1571	41	fee	fee	NOUN
ftr-435	1571	42	was	be	AUX
ftr-435	1571	43	not	not	PART
ftr-435	1571	44	includable	includable	ADJ
ftr-435	1571	45	in	in	ADP
ftr-435	1571	46	the	the	DET
ftr-435	1571	47	taxpayer	taxpayer	PROPN
ftr-435	1571	48	�	�	PROPN
ftr-435	1571	49	s	s	PART
ftr-435	1571	50	gross	gross	ADJ
ftr-435	1571	51	income	income	NOUN
ftr-435	1571	52	.	.	PUNCT
ftr-435	1572	1	the	the	DET
ftr-435	1572	2	taxpayer	taxpayer	NOUN
ftr-435	1572	3	was	be	AUX
ftr-435	1572	4	entitled	entitle	VERB
ftr-435	1572	5	to	to	ADP
ftr-435	1572	6	her	her	PRON
ftr-435	1572	7	litigation	litigation	NOUN
ftr-435	1572	8	costs	cost	NOUN
ftr-435	1572	9	under	under	ADP
ftr-435	1572	10	§	§	PROPN
ftr-435	1572	11	7430	7430	NUM
ftr-435	1572	12	because	because	SCONJ
ftr-435	1572	13	the	the	DET
ftr-435	1572	14	irs	irs	PROPN
ftr-435	1572	15	was	be	AUX
ftr-435	1572	16	not	not	PART
ftr-435	1572	17	substantially	substantially	ADV
ftr-435	1572	18	justified	justify	VERB
ftr-435	1572	19	in	in	ADP
ftr-435	1572	20	litigating	litigate	VERB
ftr-435	1572	21	the	the	DET
ftr-435	1572	22	issue	issue	NOUN
ftr-435	1572	23	in	in	ADP
ftr-435	1572	24	the	the	DET
ftr-435	1572	25	eleventh	eleventh	ADJ
ftr-435	1572	26	circuit	circuit	NOUN
ftr-435	1572	27	on	on	ADP
ftr-435	1572	28	the	the	DET
ftr-435	1572	29	basis	basis	NOUN
ftr-435	1572	30	of	of	ADP
ftr-435	1572	31	attempting	attempt	VERB
ftr-435	1572	32	to	to	PART
ftr-435	1572	33	overturn	overturn	VERB
ftr-435	1572	34	cotnam	cotnam	NOUN
ftr-435	1572	35	as	as	SCONJ
ftr-435	1572	36	wrongly	wrongly	ADV
ftr-435	1572	37	decided	decide	VERB
ftr-435	1572	38	.	.	PUNCT
ftr-435	1573	1	e.	e.	PROPN
ftr-435	1573	2	the	the	DET
ftr-435	1573	3	amt	amt	PROPN
ftr-435	1573	4	trap	trap	NOUN
ftr-435	1573	5	snaps	snap	NOUN
ftr-435	1573	6	shut	shut	VERB
ftr-435	1573	7	on	on	ADP
ftr-435	1573	8	attorney	attorney	NOUN
ftr-435	1573	9	�	�	PROPN
ftr-435	1573	10	s	s	PART
ftr-435	1573	11	fees	fee	NOUN
ftr-435	1573	12	that	that	PRON
ftr-435	1573	13	aren	aren	AUX
ftr-435	1573	14	�	�	PROPN
ftr-435	1573	15	t	t	PROPN
ftr-435	1573	16	even	even	ADV
ftr-435	1573	17	part	part	NOUN
ftr-435	1573	18	of	of	ADP
ftr-435	1573	19	the	the	DET
ftr-435	1573	20	plaintiff	plaintiff	NOUN
ftr-435	1573	21	-	-	PUNCT
ftr-435	1573	22	taxpayer	taxpayer	PROPN
ftr-435	1573	23	�	�	PROPN
ftr-435	1573	24	s	s	PART
ftr-435	1573	25	award	award	NOUN
ftr-435	1573	26	.	.	PUNCT
ftr-435	1574	1	sinyard	sinyard	PROPN
ftr-435	1574	2	v.	v.	PROPN
ftr-435	1574	3	commissioner	commissioner	PROPN
ftr-435	1574	4	,	,	PUNCT
ftr-435	1574	5	268	268	NUM
ftr-435	1574	6	f.3d	f.3d	NUM
ftr-435	1574	7	756	756	NUM
ftr-435	1574	8	,	,	PUNCT
ftr-435	1574	9	2001	2001	NUM
ftr-435	1574	10	-	-	SYM
ftr-435	1574	11	2	2	NUM
ftr-435	1574	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	1574	13	.	.	PROPN
ftr-435	1574	14	¶	¶	PROPN
ftr-435	1574	15	50,645	50,645	NUM
ftr-435	1574	16	,	,	PUNCT
ftr-435	1574	17	88	88	NUM
ftr-435	1574	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1574	19	6034	6034	NUM
ftr-435	1574	20	(	(	PUNCT
ftr-435	1574	21	9th	9th	ADJ
ftr-435	1574	22	cir	cir	NOUN
ftr-435	1574	23	.	.	PUNCT
ftr-435	1575	1	9/25/01	9/25/01	X
ftr-435	1575	2	)	)	PUNCT
ftr-435	1575	3	(	(	PUNCT
ftr-435	1575	4	21	21	NUM
ftr-435	1575	5	)	)	PUNCT
ftr-435	1575	6	,	,	PUNCT
ftr-435	1575	7	aff	aff	PROPN
ftr-435	1575	8	�	�	PROPN
ftr-435	1575	9	g	g	PROPN
ftr-435	1575	10	t.c	t.c	PROPN
ftr-435	1575	11	.	.	PROPN
ftr-435	1575	12	memo	memo	NOUN
ftr-435	1575	13	.	.	PUNCT
ftr-435	1576	1	1998	1998	NUM
ftr-435	1576	2	-	-	SYM
ftr-435	1576	3	364	364	NUM
ftr-435	1576	4	.	.	PUNCT
ftr-435	1577	1	the	the	DET
ftr-435	1577	2	taxpayer	taxpayer	NOUN
ftr-435	1577	3	was	be	AUX
ftr-435	1577	4	required	require	VERB
ftr-435	1577	5	to	to	PART
ftr-435	1577	6	include	include	VERB
ftr-435	1577	7	in	in	ADP
ftr-435	1577	8	gross	gross	ADJ
ftr-435	1577	9	income	income	NOUN
ftr-435	1577	10	the	the	DET
ftr-435	1577	11	portion	portion	NOUN
ftr-435	1577	12	of	of	ADP
ftr-435	1577	13	the	the	DET
ftr-435	1577	14	settlement	settlement	NOUN
ftr-435	1577	15	of	of	ADP
ftr-435	1577	16	an	an	DET
ftr-435	1577	17	adea	adea	NOUN
ftr-435	1577	18	suit	suit	NOUN
ftr-435	1577	19	that	that	PRON
ftr-435	1577	20	was	be	AUX
ftr-435	1577	21	paid	pay	VERB
ftr-435	1577	22	directly	directly	ADV
ftr-435	1577	23	to	to	ADP
ftr-435	1577	24	the	the	DET
ftr-435	1577	25	attorneys	attorney	NOUN
ftr-435	1577	26	as	as	ADP
ftr-435	1577	27	their	their	PRON
ftr-435	1577	28	fee	fee	NOUN
ftr-435	1577	29	pursuant	pursuant	NOUN
ftr-435	1577	30	to	to	ADP
ftr-435	1577	31	the	the	DET
ftr-435	1577	32	settlement	settlement	NOUN
ftr-435	1577	33	agreement	agreement	NOUN
ftr-435	1577	34	,	,	PUNCT
ftr-435	1577	35	even	even	ADV
ftr-435	1577	36	though	though	SCONJ
ftr-435	1577	37	had	have	VERB
ftr-435	1577	38	the	the	DET
ftr-435	1577	39	suit	suit	NOUN
ftr-435	1577	40	gone	go	VERB
ftr-435	1577	41	to	to	ADP
ftr-435	1577	42	trial	trial	NOUN
ftr-435	1577	43	and	and	CCONJ
ftr-435	1577	44	the	the	DET
ftr-435	1577	45	taxpayer	taxpayer	NOUN
ftr-435	1577	46	won	win	VERB
ftr-435	1577	47	,	,	PUNCT
ftr-435	1577	48	under	under	ADP
ftr-435	1577	49	the	the	DET
ftr-435	1577	50	adea	adea	NOUN
ftr-435	1577	51	the	the	DET
ftr-435	1577	52	defendant	defendant	NOUN
ftr-435	1577	53	would	would	AUX
ftr-435	1577	54	have	have	AUX
ftr-435	1577	55	been	be	AUX
ftr-435	1577	56	statutorily	statutorily	ADV
ftr-435	1577	57	liable	liable	ADJ
ftr-435	1577	58	for	for	ADP
ftr-435	1577	59	the	the	DET
ftr-435	1577	60	taxpayer	taxpayer	NOUN
ftr-435	1577	61	-	-	PUNCT
ftr-435	1577	62	plaintiff	plaintiff	NOUN
ftr-435	1577	63	�	�	PROPN
ftr-435	1577	64	s	s	PART
ftr-435	1577	65	attorneys	attorney	NOUN
ftr-435	1577	66	�	�	PROPN
ftr-435	1577	67	fees	fee	NOUN
ftr-435	1577	68	in	in	ADP
ftr-435	1577	69	addition	addition	NOUN
ftr-435	1577	70	to	to	ADP
ftr-435	1577	71	compensatory	compensatory	ADJ
ftr-435	1577	72	damages	damage	NOUN
ftr-435	1577	73	to	to	ADP
ftr-435	1577	74	the	the	DET
ftr-435	1577	75	plaintiff	plaintiff	NOUN
ftr-435	1577	76	.	.	PUNCT
ftr-435	1578	1	judge	judge	PROPN
ftr-435	1578	2	mckeown	mckeown	PROPN
ftr-435	1578	3	,	,	PUNCT
ftr-435	1578	4	who	who	PRON
ftr-435	1578	5	wrote	write	VERB
ftr-435	1578	6	the	the	DET
ftr-435	1578	7	ninth	ninth	ADJ
ftr-435	1578	8	circuit	circuit	PROPN
ftr-435	1578	9	�	�	PROPN
ftr-435	1578	10	s	s	PART
ftr-435	1578	11	opinion	opinion	NOUN
ftr-435	1578	12	in	in	ADP
ftr-435	1578	13	benci	benci	PROPN
ftr-435	1578	14	-	-	PUNCT
ftr-435	1578	15	woodward	woodward	PROPN
ftr-435	1578	16	v.	v.	PROPN
ftr-435	1578	17	commissioner	commissioner	PROPN
ftr-435	1578	18	,	,	PUNCT
ftr-435	1578	19	219	219	NUM
ftr-435	1578	20	f.3d	f.3d	NUM
ftr-435	1578	21	941	941	NUM
ftr-435	1578	22	(	(	PUNCT
ftr-435	1578	23	9th	9th	ADJ
ftr-435	1578	24	cir	cir	NOUN
ftr-435	1578	25	.	.	PROPN
ftr-435	1578	26	2000	2000	NUM
ftr-435	1578	27	)	)	PUNCT
ftr-435	1578	28	,	,	PUNCT
ftr-435	1578	29	which	which	PRON
ftr-435	1578	30	held	hold	VERB
ftr-435	1578	31	that	that	SCONJ
ftr-435	1578	32	contingent	contingent	ADJ
ftr-435	1578	33	attorneys	attorney	NOUN
ftr-435	1578	34	�	�	PROPN
ftr-435	1578	35	fees	fee	NOUN
ftr-435	1578	36	are	be	AUX
ftr-435	1578	37	included	include	VERB
ftr-435	1578	38	in	in	ADP
ftr-435	1578	39	the	the	DET
ftr-435	1578	40	successful	successful	ADJ
ftr-435	1578	41	plaintiff	plaintiff	NOUN
ftr-435	1578	42	�	�	PROPN
ftr-435	1578	43	s	s	PART
ftr-435	1578	44	gross	gross	ADJ
ftr-435	1578	45	income	income	NOUN
ftr-435	1578	46	,	,	PUNCT
ftr-435	1578	47	dissented	dissent	VERB
ftr-435	1578	48	.	.	PUNCT
ftr-435	1579	1	he	he	PRON
ftr-435	1579	2	reasoned	reason	VERB
ftr-435	1579	3	that	that	SCONJ
ftr-435	1579	4	the	the	DET
ftr-435	1579	5	instant	instant	ADJ
ftr-435	1579	6	case	case	NOUN
ftr-435	1579	7	was	be	AUX
ftr-435	1579	8	distinguishable	distinguishable	ADJ
ftr-435	1579	9	from	from	ADP
ftr-435	1579	10	benci	benci	PROPN
ftr-435	1579	11	-	-	PUNCT
ftr-435	1579	12	woodward	woodward	PROPN
ftr-435	1579	13	and	and	CCONJ
ftr-435	1579	14	old	old	ADJ
ftr-435	1579	15	colony	colony	NOUN
ftr-435	1579	16	trust	trust	NOUN
ftr-435	1579	17	on	on	ADP
ftr-435	1579	18	the	the	DET
ftr-435	1579	19	698	698	NUM
ftr-435	1579	20	florida	florida	PROPN
ftr-435	1579	21	tax	tax	NOUN
ftr-435	1579	22	review	review	NOUN
ftr-435	1580	1	[	[	X
ftr-435	1580	2	vol.5	vol.5	ADV
ftr-435	1580	3	:	:	PUNCT
ftr-435	1580	4	si	si	NOUN
ftr-435	1580	5	grounds	ground	NOUN
ftr-435	1580	6	that	that	SCONJ
ftr-435	1580	7	by	by	ADP
ftr-435	1580	8	virtue	virtue	NOUN
ftr-435	1580	9	of	of	ADP
ftr-435	1580	10	the	the	DET
ftr-435	1580	11	adea	adea	ADJ
ftr-435	1580	12	statutory	statutory	ADJ
ftr-435	1580	13	attorney	attorney	NOUN
ftr-435	1580	14	�	�	PROPN
ftr-435	1580	15	s	s	PART
ftr-435	1580	16	fees	fee	NOUN
ftr-435	1580	17	provisions	provision	NOUN
ftr-435	1580	18	,	,	PUNCT
ftr-435	1580	19	contingent	contingent	ADJ
ftr-435	1580	20	attorney	attorney	NOUN
ftr-435	1580	21	�	�	PROPN
ftr-435	1580	22	s	s	PART
ftr-435	1580	23	fees	fee	NOUN
ftr-435	1580	24	incurred	incur	VERB
ftr-435	1580	25	in	in	ADP
ftr-435	1580	26	an	an	DET
ftr-435	1580	27	adea	adea	NOUN
ftr-435	1580	28	suit	suit	NOUN
ftr-435	1580	29	never	never	ADV
ftr-435	1580	30	become	become	VERB
ftr-435	1580	31	a	a	DET
ftr-435	1580	32	debt	debt	NOUN
ftr-435	1580	33	of	of	ADP
ftr-435	1580	34	the	the	DET
ftr-435	1580	35	taxpayer	taxpayer	NOUN
ftr-435	1580	36	and	and	CCONJ
ftr-435	1580	37	the	the	DET
ftr-435	1580	38	payment	payment	NOUN
ftr-435	1580	39	is	be	AUX
ftr-435	1580	40	not	not	PART
ftr-435	1580	41	an	an	DET
ftr-435	1580	42	indirect	indirect	ADJ
ftr-435	1580	43	payment	payment	NOUN
ftr-435	1580	44	of	of	ADP
ftr-435	1580	45	a	a	DET
ftr-435	1580	46	damage	damage	NOUN
ftr-435	1580	47	award	award	NOUN
ftr-435	1580	48	or	or	CCONJ
ftr-435	1580	49	settlement	settlement	NOUN
ftr-435	1580	50	to	to	ADP
ftr-435	1580	51	the	the	DET
ftr-435	1580	52	taxpayer	taxpayer	NOUN
ftr-435	1580	53	.	.	PUNCT
ftr-435	1581	1	he	he	PRON
ftr-435	1581	2	focused	focus	VERB
ftr-435	1581	3	on	on	ADP
ftr-435	1581	4	the	the	DET
ftr-435	1581	5	purpose	purpose	NOUN
ftr-435	1581	6	of	of	ADP
ftr-435	1581	7	the	the	DET
ftr-435	1581	8	adea	adea	NOUN
ftr-435	1581	9	attorney	attorney	NOUN
ftr-435	1581	10	�	�	PROPN
ftr-435	1581	11	s	s	PART
ftr-435	1581	12	fees	fee	NOUN
ftr-435	1581	13	provision	provision	NOUN
ftr-435	1581	14	being	be	AUX
ftr-435	1581	15	to	to	PART
ftr-435	1581	16	make	make	VERB
ftr-435	1581	17	the	the	DET
ftr-435	1581	18	plaintiff	plaintiff	NOUN
ftr-435	1581	19	whole	whole	ADJ
ftr-435	1581	20	without	without	ADP
ftr-435	1581	21	incurring	incur	VERB
ftr-435	1581	22	attorney	attorney	NOUN
ftr-435	1581	23	�	�	PROPN
ftr-435	1581	24	s	s	PART
ftr-435	1581	25	fees	fee	NOUN
ftr-435	1581	26	.	.	PUNCT
ftr-435	1582	1	he	he	PRON
ftr-435	1582	2	noted	note	VERB
ftr-435	1582	3	that	that	SCONJ
ftr-435	1582	4	it	it	PRON
ftr-435	1582	5	is	be	AUX
ftr-435	1582	6	still	still	ADV
ftr-435	1582	7	up	up	ADP
ftr-435	1582	8	to	to	ADP
ftr-435	1582	9	congress	congress	PROPN
ftr-435	1582	10	to	to	PART
ftr-435	1582	11	solve	solve	VERB
ftr-435	1582	12	the	the	DET
ftr-435	1582	13	amt	amt	PROPN
ftr-435	1582	14	trap	trap	NOUN
ftr-435	1582	15	for	for	ADP
ftr-435	1582	16	contingent	contingent	ADJ
ftr-435	1582	17	attorney	attorney	NOUN
ftr-435	1582	18	�	�	PROPN
ftr-435	1582	19	s	s	PART
ftr-435	1582	20	fees	fee	NOUN
ftr-435	1582	21	generally	generally	ADV
ftr-435	1582	22	.	.	PUNCT
ftr-435	1583	1	his	his	PRON
ftr-435	1583	2	dissent	dissent	NOUN
ftr-435	1583	3	draws	draw	VERB
ftr-435	1583	4	a	a	DET
ftr-435	1583	5	fine	fine	ADJ
ftr-435	1583	6	line	line	NOUN
ftr-435	1583	7	,	,	PUNCT
ftr-435	1583	8	but	but	CCONJ
ftr-435	1583	9	we	we	PRON
ftr-435	1583	10	think	think	VERB
ftr-435	1583	11	he	he	PRON
ftr-435	1583	12	is	be	AUX
ftr-435	1583	13	correct	correct	ADJ
ftr-435	1583	14	.	.	PUNCT
ftr-435	1584	1	2	2	X
ftr-435	1584	2	.	.	X
ftr-435	1584	3	who	who	PRON
ftr-435	1584	4	says	say	VERB
ftr-435	1584	5	it	it	PRON
ftr-435	1584	6	�	�	PROPN
ftr-435	1584	7	s	s	PART
ftr-435	1584	8	a	a	DET
ftr-435	1584	9	�	�	PROPN
ftr-435	1584	10	net	net	ADJ
ftr-435	1584	11	�	�	PROPN
ftr-435	1584	12	income	income	NOUN
ftr-435	1584	13	tax	tax	NOUN
ftr-435	1584	14	?	?	PUNCT
ftr-435	1585	1	what	what	PRON
ftr-435	1585	2	happened	happen	VERB
ftr-435	1585	3	to	to	ADP
ftr-435	1585	4	those	those	DET
ftr-435	1585	5	§	§	PROPN
ftr-435	1585	6	212	212	NUM
ftr-435	1585	7	deductions	deduction	NOUN
ftr-435	1585	8	?	?	PUNCT
ftr-435	1586	1	there	there	PRON
ftr-435	1586	2	�	�	PROPN
ftr-435	1586	3	s	s	VERB
ftr-435	1586	4	a	a	DET
ftr-435	1586	5	split	split	NOUN
ftr-435	1586	6	in	in	ADP
ftr-435	1586	7	the	the	DET
ftr-435	1586	8	circuits	circuit	NOUN
ftr-435	1586	9	,	,	PUNCT
ftr-435	1586	10	but	but	CCONJ
ftr-435	1586	11	apparently	apparently	ADV
ftr-435	1586	12	the	the	DET
ftr-435	1586	13	supremes	supreme	NOUN
ftr-435	1586	14	won	win	VERB
ftr-435	1586	15	�	�	PROPN
ftr-435	1586	16	t	t	PROPN
ftr-435	1586	17	sing	sing	NOUN
ftr-435	1586	18	.	.	PUNCT
ftr-435	1587	1	mellon	mellon	PROPN
ftr-435	1587	2	bank	bank	PROPN
ftr-435	1587	3	,	,	PUNCT
ftr-435	1587	4	n.a	n.a	PROPN
ftr-435	1587	5	.	.	PROPN
ftr-435	1587	6	v.	v.	PROPN
ftr-435	1587	7	united	united	PROPN
ftr-435	1587	8	states	states	PROPN
ftr-435	1587	9	,	,	PUNCT
ftr-435	1587	10	265	265	NUM
ftr-435	1587	11	f.3d	f.3d	NUM
ftr-435	1587	12	1275	1275	NUM
ftr-435	1587	13	,	,	PUNCT
ftr-435	1587	14	2001	2001	NUM
ftr-435	1587	15	-	-	SYM
ftr-435	1587	16	2	2	NUM
ftr-435	1587	17	u.s.t.c	u.s.t.c	PROPN
ftr-435	1587	18	.	.	PROPN
ftr-435	1588	1	¶	¶	PROPN
ftr-435	1588	2	50,621	50,621	NUM
ftr-435	1588	3	,	,	PUNCT
ftr-435	1588	4	88	88	NUM
ftr-435	1588	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1588	6	5800	5800	NUM
ftr-435	1588	7	(	(	PUNCT
ftr-435	1589	1	fed	fed	PROPN
ftr-435	1589	2	.	.	PUNCT
ftr-435	1589	3	cir	cir	PROPN
ftr-435	1589	4	.	.	PUNCT
ftr-435	1590	1	9/7/01	9/7/01	NUM
ftr-435	1590	2	,	,	PUNCT
ftr-435	1590	3	aff	aff	PROPN
ftr-435	1590	4	�	�	PROPN
ftr-435	1590	5	g	g	PROPN
ftr-435	1590	6	2001	2001	NUM
ftr-435	1590	7	-	-	SYM
ftr-435	1590	8	1	1	NUM
ftr-435	1590	9	u.s.t.c	u.s.t.c	PROPN
ftr-435	1590	10	.	.	PROPN
ftr-435	1590	11	¶	¶	PROPN
ftr-435	1590	12	50,153	50,153	NUM
ftr-435	1590	13	,	,	PUNCT
ftr-435	1590	14	86	86	NUM
ftr-435	1590	15	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1590	16	6432	6432	NUM
ftr-435	1590	17	(	(	PUNCT
ftr-435	1590	18	ct	ct	NOUN
ftr-435	1590	19	.	.	PUNCT
ftr-435	1590	20	cl	cl	NOUN
ftr-435	1590	21	.	.	PUNCT
ftr-435	1591	1	9/18/00	9/18/00	NUM
ftr-435	1591	2	)	)	PUNCT
ftr-435	1591	3	,	,	PUNCT
ftr-435	1592	1	earlier	early	ADJ
ftr-435	1592	2	proceedings	proceeding	NOUN
ftr-435	1592	3	at	at	ADP
ftr-435	1592	4	47	47	NUM
ftr-435	1592	5	fed	fed	PROPN
ftr-435	1592	6	.	.	PUNCT
ftr-435	1593	1	cl	cl	NOUN
ftr-435	1593	2	.	.	PUNCT
ftr-435	1594	1	186	186	NUM
ftr-435	1594	2	,	,	PUNCT
ftr-435	1594	3	2000	2000	NUM
ftr-435	1594	4	-	-	SYM
ftr-435	1594	5	2	2	NUM
ftr-435	1594	6	u.s.t.c	u.s.t.c	PROPN
ftr-435	1594	7	.	.	PROPN
ftr-435	1594	8	¶	¶	PROPN
ftr-435	1594	9	50,642	50,642	NUM
ftr-435	1594	10	,	,	PUNCT
ftr-435	1594	11	86	86	NUM
ftr-435	1594	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1594	13	5321	5321	NUM
ftr-435	1594	14	(	(	PUNCT
ftr-435	1594	15	fed	fed	PROPN
ftr-435	1594	16	.	.	PUNCT
ftr-435	1594	17	cl	cl	NOUN
ftr-435	1594	18	.	.	PUNCT
ftr-435	1595	1	7/17/00	7/17/00	NUM
ftr-435	1595	2	)	)	PUNCT
ftr-435	1595	3	.	.	PUNCT
ftr-435	1596	1	the	the	DET
ftr-435	1596	2	court	court	NOUN
ftr-435	1596	3	of	of	ADP
ftr-435	1596	4	federal	federal	ADJ
ftr-435	1596	5	claims	claim	NOUN
ftr-435	1596	6	held	hold	VERB
ftr-435	1596	7	that	that	SCONJ
ftr-435	1596	8	investment	investment	NOUN
ftr-435	1596	9	advisor	advisor	NOUN
ftr-435	1596	10	�	�	PROPN
ftr-435	1596	11	s	s	PART
ftr-435	1596	12	fees	fee	NOUN
ftr-435	1596	13	incurred	incur	VERB
ftr-435	1596	14	by	by	ADP
ftr-435	1596	15	a	a	DET
ftr-435	1596	16	trust	trust	NOUN
ftr-435	1596	17	are	be	AUX
ftr-435	1596	18	excluded	exclude	VERB
ftr-435	1596	19	from	from	ADP
ftr-435	1596	20	the	the	DET
ftr-435	1596	21	§	§	PROPN
ftr-435	1596	22	67	67	NUM
ftr-435	1596	23	haircut	haircut	NOUN
ftr-435	1596	24	on	on	ADP
ftr-435	1596	25	miscellaneous	miscellaneous	ADJ
ftr-435	1596	26	itemized	itemize	VERB
ftr-435	1596	27	deductions	deduction	NOUN
ftr-435	1596	28	only	only	ADV
ftr-435	1596	29	if	if	SCONJ
ftr-435	1596	30	the	the	DET
ftr-435	1596	31	expenses	expense	NOUN
ftr-435	1596	32	�	�	PROPN
ftr-435	1596	33	would	would	AUX
ftr-435	1596	34	not	not	PART
ftr-435	1596	35	have	have	AUX
ftr-435	1596	36	been	be	AUX
ftr-435	1596	37	incurred	incur	VERB
ftr-435	1596	38	if	if	SCONJ
ftr-435	1596	39	the	the	DET
ftr-435	1596	40	property	property	NOUN
ftr-435	1596	41	were	be	AUX
ftr-435	1596	42	not	not	PART
ftr-435	1596	43	held	hold	VERB
ftr-435	1596	44	in	in	ADP
ftr-435	1596	45	such	such	ADJ
ftr-435	1596	46	trust	trust	NOUN
ftr-435	1596	47	.	.	PUNCT
ftr-435	1597	1	�	�	PROPN
ftr-435	1597	2	the	the	DET
ftr-435	1597	3	court	court	NOUN
ftr-435	1597	4	reached	reach	VERB
ftr-435	1597	5	a	a	DET
ftr-435	1597	6	conclusion	conclusion	NOUN
ftr-435	1597	7	similar	similar	ADJ
ftr-435	1597	8	to	to	ADP
ftr-435	1597	9	that	that	PRON
ftr-435	1597	10	of	of	ADP
ftr-435	1597	11	the	the	DET
ftr-435	1597	12	tax	tax	NOUN
ftr-435	1597	13	court	court	NOUN
ftr-435	1597	14	and	and	CCONJ
ftr-435	1597	15	contrary	contrary	ADJ
ftr-435	1597	16	to	to	ADP
ftr-435	1597	17	the	the	DET
ftr-435	1597	18	sixth	sixth	ADJ
ftr-435	1597	19	circuit	circuit	NOUN
ftr-435	1597	20	in	in	ADP
ftr-435	1597	21	william	william	PROPN
ftr-435	1597	22	j.	j.	PROPN
ftr-435	1597	23	o	o	PROPN
ftr-435	1597	24	�	�	PROPN
ftr-435	1597	25	neill	neill	PROPN
ftr-435	1597	26	revocable	revocable	PROPN
ftr-435	1597	27	trust	trust	PROPN
ftr-435	1597	28	v.	v.	ADP
ftr-435	1597	29	commissioner	commissioner	NOUN
ftr-435	1597	30	,	,	PUNCT
ftr-435	1597	31	98	98	NUM
ftr-435	1597	32	t.c	t.c	PROPN
ftr-435	1597	33	.	.	PROPN
ftr-435	1597	34	227	227	NUM
ftr-435	1597	35	(	(	PUNCT
ftr-435	1597	36	1992	1992	NUM
ftr-435	1597	37	)	)	PUNCT
ftr-435	1597	38	(	(	PUNCT
ftr-435	1597	39	investment	investment	NOUN
ftr-435	1597	40	adviser	adviser	NOUN
ftr-435	1597	41	fees	fee	NOUN
ftr-435	1597	42	paid	pay	VERB
ftr-435	1597	43	by	by	ADP
ftr-435	1597	44	irrevocable	irrevocable	ADJ
ftr-435	1597	45	trust	trust	NOUN
ftr-435	1597	46	are	be	AUX
ftr-435	1597	47	not	not	PART
ftr-435	1597	48	�	�	PROPN
ftr-435	1597	49	administration	administration	NOUN
ftr-435	1597	50	fees	fee	NOUN
ftr-435	1597	51	�	�	PROPN
ftr-435	1597	52	excluded	exclude	VERB
ftr-435	1597	53	from	from	ADP
ftr-435	1597	54	§	§	PROPN
ftr-435	1597	55	67	67	NUM
ftr-435	1597	56	disallowance	disallowance	NOUN
ftr-435	1597	57	rules	rule	NOUN
ftr-435	1597	58	by	by	ADP
ftr-435	1597	59	§	§	PROPN
ftr-435	1597	60	67(e	67(e	PROPN
ftr-435	1597	61	)	)	PUNCT
ftr-435	1597	62	)	)	PUNCT
ftr-435	1597	63	,	,	PUNCT
ftr-435	1597	64	rev	rev	VERB
ftr-435	1597	65	�	�	PROPN
ftr-435	1597	66	d	d	PROPN
ftr-435	1597	67	,	,	PUNCT
ftr-435	1597	68	994	994	NUM
ftr-435	1597	69	f.2d	f.2d	SYM
ftr-435	1597	70	302	302	NUM
ftr-435	1597	71	(	(	PUNCT
ftr-435	1597	72	6th	6th	ADJ
ftr-435	1597	73	cir	cir	NOUN
ftr-435	1597	74	.	.	PROPN
ftr-435	1597	75	1993	1993	NUM
ftr-435	1597	76	)	)	PUNCT
ftr-435	1598	1	(	(	PUNCT
ftr-435	1598	2	investment	investment	NOUN
ftr-435	1598	3	adviser	adviser	NOUN
ftr-435	1598	4	�	�	NOUN
ftr-435	1598	5	s	s	PART
ftr-435	1598	6	fees	fee	NOUN
ftr-435	1598	7	that	that	PRON
ftr-435	1598	8	would	would	AUX
ftr-435	1598	9	not	not	PART
ftr-435	1598	10	have	have	AUX
ftr-435	1598	11	been	be	AUX
ftr-435	1598	12	incurred	incur	VERB
ftr-435	1598	13	if	if	SCONJ
ftr-435	1598	14	property	property	NOUN
ftr-435	1598	15	had	have	AUX
ftr-435	1598	16	not	not	PART
ftr-435	1598	17	been	be	AUX
ftr-435	1598	18	held	hold	VERB
ftr-435	1598	19	in	in	ADP
ftr-435	1598	20	trust	trust	NOUN
ftr-435	1598	21	are	be	AUX
ftr-435	1598	22	not	not	PART
ftr-435	1598	23	subject	subject	ADJ
ftr-435	1598	24	to	to	ADP
ftr-435	1598	25	2	2	NUM
ftr-435	1598	26	percent	percent	NOUN
ftr-435	1598	27	floor	floor	NOUN
ftr-435	1598	28	pursuant	pursuant	ADJ
ftr-435	1598	29	to	to	ADP
ftr-435	1598	30	§	§	PROPN
ftr-435	1598	31	67(e	67(e	NUM
ftr-435	1598	32	)	)	PUNCT
ftr-435	1598	33	)	)	PUNCT
ftr-435	1598	34	.	.	PUNCT
ftr-435	1599	1	summary	summary	NOUN
ftr-435	1599	2	judgment	judgment	NOUN
ftr-435	1599	3	was	be	AUX
ftr-435	1599	4	granted	grant	VERB
ftr-435	1599	5	to	to	ADP
ftr-435	1599	6	the	the	DET
ftr-435	1599	7	government	government	NOUN
ftr-435	1599	8	because	because	SCONJ
ftr-435	1599	9	the	the	DET
ftr-435	1599	10	taxpayer	taxpayer	NOUN
ftr-435	1599	11	stipulated	stipulate	VERB
ftr-435	1599	12	that	that	SCONJ
ftr-435	1599	13	its	its	PRON
ftr-435	1599	14	evidence	evidence	NOUN
ftr-435	1599	15	would	would	AUX
ftr-435	1599	16	not	not	PART
ftr-435	1599	17	meet	meet	VERB
ftr-435	1599	18	the	the	DET
ftr-435	1599	19	requisite	requisite	ADJ
ftr-435	1599	20	legal	legal	ADJ
ftr-435	1599	21	standard	standard	NOUN
ftr-435	1599	22	to	to	PART
ftr-435	1599	23	prevail	prevail	VERB
ftr-435	1599	24	.	.	PUNCT
ftr-435	1600	1	on	on	ADP
ftr-435	1600	2	appeal	appeal	NOUN
ftr-435	1600	3	,	,	PUNCT
ftr-435	1600	4	the	the	DET
ftr-435	1600	5	federal	federal	ADJ
ftr-435	1600	6	circuit	circuit	NOUN
ftr-435	1600	7	(	(	PUNCT
ftr-435	1600	8	judge	judge	PROPN
ftr-435	1600	9	meyer	meyer	PROPN
ftr-435	1600	10	)	)	PUNCT
ftr-435	1600	11	rejected	reject	VERB
ftr-435	1600	12	the	the	DET
ftr-435	1600	13	taxpayer	taxpayer	PROPN
ftr-435	1600	14	�	�	PROPN
ftr-435	1600	15	s	s	PART
ftr-435	1600	16	argument	argument	NOUN
ftr-435	1600	17	that	that	SCONJ
ftr-435	1600	18	investment	investment	NOUN
ftr-435	1600	19	advisory	advisory	NOUN
ftr-435	1600	20	fees	fee	NOUN
ftr-435	1600	21	are	be	AUX
ftr-435	1600	22	deductible	deductible	ADJ
ftr-435	1600	23	to	to	ADP
ftr-435	1600	24	a	a	DET
ftr-435	1600	25	trust	trust	NOUN
ftr-435	1600	26	without	without	ADP
ftr-435	1600	27	regard	regard	NOUN
ftr-435	1600	28	to	to	ADP
ftr-435	1600	29	the	the	DET
ftr-435	1600	30	two	two	NUM
ftr-435	1600	31	percent	percent	NOUN
ftr-435	1600	32	floor	floor	NOUN
ftr-435	1600	33	of	of	ADP
ftr-435	1600	34	§	§	PROPN
ftr-435	1600	35	67	67	NUM
ftr-435	1600	36	because	because	SCONJ
ftr-435	1600	37	they	they	PRON
ftr-435	1600	38	are	be	AUX
ftr-435	1600	39	occasioned	occasion	VERB
ftr-435	1600	40	by	by	ADP
ftr-435	1600	41	the	the	DET
ftr-435	1600	42	trustee	trustee	NOUN
ftr-435	1600	43	fulfilling	fulfil	VERB
ftr-435	1600	44	its	its	PRON
ftr-435	1600	45	fiduciary	fiduciary	ADJ
ftr-435	1600	46	duty	duty	NOUN
ftr-435	1600	47	.	.	PUNCT
ftr-435	1601	1	the	the	DET
ftr-435	1601	2	court	court	NOUN
ftr-435	1601	3	reasoned	reason	VERB
ftr-435	1601	4	that	that	SCONJ
ftr-435	1601	5	the	the	DET
ftr-435	1601	6	requirement	requirement	NOUN
ftr-435	1601	7	of	of	ADP
ftr-435	1601	8	the	the	DET
ftr-435	1601	9	second	second	ADJ
ftr-435	1601	10	clause	clause	NOUN
ftr-435	1601	11	of	of	ADP
ftr-435	1601	12	§	§	PROPN
ftr-435	1601	13	67(e)(1	67(e)(1	NUM
ftr-435	1601	14	)	)	PUNCT
ftr-435	1601	15	,	,	PUNCT
ftr-435	1601	16	excepting	except	VERB
ftr-435	1601	17	from	from	ADP
ftr-435	1601	18	the	the	DET
ftr-435	1601	19	floor	floor	NOUN
ftr-435	1601	20	costs	cost	NOUN
ftr-435	1601	21	that	that	PRON
ftr-435	1601	22	would	would	AUX
ftr-435	1601	23	not	not	PART
ftr-435	1601	24	have	have	AUX
ftr-435	1601	25	been	be	AUX
ftr-435	1601	26	incurred	incur	VERB
ftr-435	1601	27	if	if	SCONJ
ftr-435	1601	28	the	the	DET
ftr-435	1601	29	property	property	NOUN
ftr-435	1601	30	were	be	AUX
ftr-435	1601	31	not	not	PART
ftr-435	1601	32	held	hold	VERB
ftr-435	1601	33	by	by	ADP
ftr-435	1601	34	a	a	DET
ftr-435	1601	35	trust	trust	NOUN
ftr-435	1601	36	or	or	CCONJ
ftr-435	1601	37	estate	estate	NOUN
ftr-435	1601	38	�	�	PROPN
ftr-435	1601	39	focuses	focus	VERB
ftr-435	1601	40	not	not	PART
ftr-435	1601	41	on	on	ADP
ftr-435	1601	42	the	the	DET
ftr-435	1601	43	relationship	relationship	NOUN
ftr-435	1601	44	between	between	ADP
ftr-435	1601	45	the	the	DET
ftr-435	1601	46	trust	trust	NOUN
ftr-435	1601	47	and	and	CCONJ
ftr-435	1601	48	costs	cost	NOUN
ftr-435	1601	49	,	,	PUNCT
ftr-435	1601	50	but	but	CCONJ
ftr-435	1601	51	the	the	DET
ftr-435	1601	52	type	type	NOUN
ftr-435	1601	53	of	of	ADP
ftr-435	1601	54	costs	cost	NOUN
ftr-435	1601	55	,	,	PUNCT
ftr-435	1601	56	and	and	CCONJ
ftr-435	1601	57	whether	whether	SCONJ
ftr-435	1601	58	those	those	DET
ftr-435	1601	59	costs	cost	NOUN
ftr-435	1601	60	would	would	AUX
ftr-435	1601	61	have	have	AUX
ftr-435	1601	62	been	be	AUX
ftr-435	1601	63	incurred	incur	VERB
ftr-435	1601	64	even	even	ADV
ftr-435	1601	65	if	if	SCONJ
ftr-435	1601	66	the	the	DET
ftr-435	1601	67	assets	asset	NOUN
ftr-435	1601	68	were	be	AUX
ftr-435	1601	69	not	not	PART
ftr-435	1601	70	held	hold	VERB
ftr-435	1601	71	in	in	ADP
ftr-435	1601	72	a	a	DET
ftr-435	1601	73	trust	trust	NOUN
ftr-435	1601	74	.	.	PUNCT
ftr-435	1602	1	�	�	PROPN
ftr-435	1602	2	only	only	ADV
ftr-435	1602	3	those	those	DET
ftr-435	1602	4	trust	trust	NOUN
ftr-435	1602	5	-	-	PUNCT
ftr-435	1602	6	related	relate	VERB
ftr-435	1602	7	administrative	administrative	ADJ
ftr-435	1602	8	expenses	expense	NOUN
ftr-435	1602	9	�	�	PROPN
ftr-435	1602	10	that	that	PRON
ftr-435	1602	11	are	be	AUX
ftr-435	1602	12	unique	unique	ADJ
ftr-435	1602	13	to	to	ADP
ftr-435	1602	14	the	the	DET
ftr-435	1602	15	administration	administration	NOUN
ftr-435	1602	16	of	of	ADP
ftr-435	1602	17	a	a	DET
ftr-435	1602	18	trust	trust	NOUN
ftr-435	1602	19	and	and	CCONJ
ftr-435	1602	20	not	not	PART
ftr-435	1602	21	customarily	customarily	ADV
ftr-435	1602	22	incurred	incur	VERB
ftr-435	1602	23	outside	outside	ADV
ftr-435	1602	24	of	of	ADP
ftr-435	1602	25	trusts	trust	VERB
ftr-435	1602	26	�	�	PROPN
ftr-435	1602	27	are	be	AUX
ftr-435	1602	28	fully	fully	ADV
ftr-435	1602	29	deductible	deductible	ADJ
ftr-435	1602	30	.	.	PUNCT
ftr-435	1603	1	the	the	DET
ftr-435	1603	2	court	court	NOUN
ftr-435	1603	3	concluded	conclude	VERB
ftr-435	1603	4	that	that	SCONJ
ftr-435	1603	5	the	the	DET
ftr-435	1603	6	plain	plain	ADJ
ftr-435	1603	7	language	language	NOUN
ftr-435	1603	8	of	of	ADP
ftr-435	1603	9	the	the	DET
ftr-435	1603	10	statute	statute	NOUN
ftr-435	1603	11	compelled	compel	VERB
ftr-435	1603	12	the	the	DET
ftr-435	1603	13	result	result	NOUN
ftr-435	1603	14	,	,	PUNCT
ftr-435	1603	15	and	and	CCONJ
ftr-435	1603	16	found	find	VERB
ftr-435	1603	17	nothing	nothing	PRON
ftr-435	1603	18	to	to	ADP
ftr-435	1603	19	the	the	DET
ftr-435	1603	20	contrary	contrary	NOUN
ftr-435	1603	21	in	in	ADP
ftr-435	1603	22	the	the	DET
ftr-435	1603	23	legislative	legislative	ADJ
ftr-435	1603	24	history	history	NOUN
ftr-435	1603	25	.	.	PUNCT
ftr-435	1604	1	�	�	PROPN
ftr-435	1604	2	taxpayer	taxpayer	PROPN
ftr-435	1604	3	�	�	PROPN
ftr-435	1604	4	s	s	PART
ftr-435	1604	5	attorney	attorney	NOUN
ftr-435	1604	6	has	have	AUX
ftr-435	1604	7	stated	state	VERB
ftr-435	1604	8	that	that	SCONJ
ftr-435	1604	9	it	it	PRON
ftr-435	1604	10	will	will	AUX
ftr-435	1604	11	not	not	PART
ftr-435	1604	12	seek	seek	VERB
ftr-435	1604	13	certiorari	certiorari	NOUN
ftr-435	1604	14	.	.	PUNCT
ftr-435	1605	1	2002	2002	NUM
ftr-435	1605	2	]	]	PUNCT
ftr-435	1605	3	recent	recent	ADJ
ftr-435	1605	4	developments	development	NOUN
ftr-435	1605	5	in	in	ADP
ftr-435	1605	6	federal	federal	ADJ
ftr-435	1605	7	income	income	NOUN
ftr-435	1605	8	taxation	taxation	NOUN
ftr-435	1605	9	699	699	NUM
ftr-435	1605	10	20	20	NUM
ftr-435	1605	11	.	.	PUNCT
ftr-435	1606	1	these	these	DET
ftr-435	1606	2	words	word	NOUN
ftr-435	1606	3	appeared	appear	VERB
ftr-435	1606	4	on	on	ADP
ftr-435	1606	5	posters	poster	NOUN
ftr-435	1606	6	throughout	throughout	ADP
ftr-435	1606	7	the	the	DET
ftr-435	1606	8	country	country	NOUN
ftr-435	1606	9	during	during	ADP
ftr-435	1606	10	world	world	PROPN
ftr-435	1606	11	war	war	PROPN
ftr-435	1606	12	ii	ii	PROPN
ftr-435	1606	13	,	,	PUNCT
ftr-435	1606	14	as	as	ADV
ftr-435	1606	15	well	well	ADV
ftr-435	1606	16	as	as	ADP
ftr-435	1606	17	in	in	ADP
ftr-435	1606	18	numerous	numerous	ADJ
ftr-435	1606	19	internal	internal	ADJ
ftr-435	1606	20	documents	document	NOUN
ftr-435	1606	21	in	in	ADP
ftr-435	1606	22	the	the	DET
ftr-435	1606	23	clinton	clinton	PROPN
ftr-435	1606	24	white	white	PROPN
ftr-435	1606	25	house	house	PROPN
ftr-435	1607	1	[	[	X
ftr-435	1607	2	referring	refer	VERB
ftr-435	1607	3	to	to	ADP
ftr-435	1607	4	monica	monica	PROPN
ftr-435	1607	5	lewinsky	lewinsky	PROPN
ftr-435	1607	6	�	�	PROPN
ftr-435	1607	7	s	s	PART
ftr-435	1607	8	failure	failure	NOUN
ftr-435	1607	9	to	to	PART
ftr-435	1607	10	keep	keep	VERB
ftr-435	1607	11	various	various	ADJ
ftr-435	1607	12	things	thing	NOUN
ftr-435	1607	13	to	to	ADP
ftr-435	1607	14	herself	herself	PRON
ftr-435	1607	15	]	]	PUNCT
ftr-435	1607	16	.	.	PUNCT
ftr-435	1608	1	3	3	X
ftr-435	1608	2	.	.	X
ftr-435	1608	3	loose	loose	ADJ
ftr-435	1608	4	lips	lip	NOUN
ftr-435	1608	5	sink	sink	VERB
ftr-435	1608	6	ships.20	ships.20	PROPN
ftr-435	1608	7	o	o	PROPN
ftr-435	1608	8	�	�	PROPN
ftr-435	1608	9	connell	connell	PROPN
ftr-435	1608	10	v.	v.	PROPN
ftr-435	1608	11	commissioner	commissioner	PROPN
ftr-435	1608	12	,	,	PUNCT
ftr-435	1608	13	t.c	t.c	PROPN
ftr-435	1608	14	.	.	PROPN
ftr-435	1608	15	memo	memo	NOUN
ftr-435	1608	16	.	.	PUNCT
ftr-435	1609	1	2001	2001	NUM
ftr-435	1609	2	-	-	SYM
ftr-435	1609	3	158	158	NUM
ftr-435	1609	4	(	(	PUNCT
ftr-435	1609	5	6/29/01	6/29/01	NUM
ftr-435	1609	6	)	)	PUNCT
ftr-435	1609	7	.	.	PUNCT
ftr-435	1610	1	the	the	DET
ftr-435	1610	2	taxpayer	taxpayer	NOUN
ftr-435	1610	3	was	be	AUX
ftr-435	1610	4	an	an	DET
ftr-435	1610	5	insurance	insurance	NOUN
ftr-435	1610	6	agent	agent	NOUN
ftr-435	1610	7	;	;	PUNCT
ftr-435	1610	8	he	he	PRON
ftr-435	1610	9	also	also	ADV
ftr-435	1610	10	was	be	AUX
ftr-435	1610	11	an	an	DET
ftr-435	1610	12	avid	avid	ADJ
ftr-435	1610	13	fisherman	fisherman	NOUN
ftr-435	1610	14	who	who	PRON
ftr-435	1610	15	particularly	particularly	ADV
ftr-435	1610	16	enjoyed	enjoy	VERB
ftr-435	1610	17	billfish	billfish	NOUN
ftr-435	1610	18	(	(	PUNCT
ftr-435	1610	19	e.g.	e.g.	ADV
ftr-435	1610	20	,	,	PUNCT
ftr-435	1610	21	marlin	marlin	NOUN
ftr-435	1610	22	,	,	PUNCT
ftr-435	1610	23	and	and	CCONJ
ftr-435	1610	24	sailfish	sailfish	NOUN
ftr-435	1610	25	)	)	PUNCT
ftr-435	1610	26	tournaments	tournament	NOUN
ftr-435	1610	27	.	.	PUNCT
ftr-435	1611	1	his	his	PRON
ftr-435	1611	2	s	s	NOUN
ftr-435	1611	3	corporation	corporation	NOUN
ftr-435	1611	4	,	,	PUNCT
ftr-435	1611	5	which	which	PRON
ftr-435	1611	6	owned	own	VERB
ftr-435	1611	7	and	and	CCONJ
ftr-435	1611	8	occasionally	occasionally	ADV
ftr-435	1611	9	chartered	charter	VERB
ftr-435	1611	10	out	out	ADP
ftr-435	1611	11	an	an	DET
ftr-435	1611	12	ocean	ocean	NOUN
ftr-435	1611	13	going	go	VERB
ftr-435	1611	14	fishing	fishing	NOUN
ftr-435	1611	15	yacht	yacht	NOUN
ftr-435	1611	16	which	which	PRON
ftr-435	1611	17	was	be	AUX
ftr-435	1611	18	used	use	VERB
ftr-435	1611	19	primarily	primarily	ADV
ftr-435	1611	20	for	for	ADP
ftr-435	1611	21	sport	sport	NOUN
ftr-435	1611	22	fishing	fishing	NOUN
ftr-435	1611	23	by	by	ADP
ftr-435	1611	24	the	the	DET
ftr-435	1611	25	taxpayer	taxpayer	NOUN
ftr-435	1611	26	,	,	PUNCT
ftr-435	1611	27	lost	lose	VERB
ftr-435	1611	28	approximately	approximately	ADV
ftr-435	1611	29	$	$	SYM
ftr-435	1611	30	1.4	1.4	NUM
ftr-435	1611	31	million	million	NUM
ftr-435	1611	32	over	over	ADP
ftr-435	1611	33	seven	seven	NUM
ftr-435	1611	34	years	year	NOUN
ftr-435	1611	35	.	.	PUNCT
ftr-435	1612	1	the	the	DET
ftr-435	1612	2	losses	loss	NOUN
ftr-435	1612	3	were	be	AUX
ftr-435	1612	4	disallowed	disallow	VERB
ftr-435	1612	5	under	under	ADP
ftr-435	1612	6	§	§	PROPN
ftr-435	1612	7	183	183	NUM
ftr-435	1612	8	.	.	PUNCT
ftr-435	1613	1	notably	notably	ADV
ftr-435	1613	2	the	the	DET
ftr-435	1613	3	court	court	NOUN
ftr-435	1613	4	quoted	quote	VERB
ftr-435	1613	5	an	an	DET
ftr-435	1613	6	interview	interview	NOUN
ftr-435	1613	7	the	the	DET
ftr-435	1613	8	taxpayer	taxpayer	NOUN
ftr-435	1613	9	gave	give	VERB
ftr-435	1613	10	for	for	ADP
ftr-435	1613	11	marlin	marlin	PROPN
ftr-435	1613	12	magazine	magazine	NOUN
ftr-435	1613	13	,	,	PUNCT
ftr-435	1613	14	in	in	ADP
ftr-435	1613	15	which	which	PRON
ftr-435	1613	16	he	he	PRON
ftr-435	1613	17	stated	state	VERB
ftr-435	1613	18	:	:	PUNCT
ftr-435	1613	19	you	you	PRON
ftr-435	1613	20	have	have	VERB
ftr-435	1613	21	to	to	PART
ftr-435	1613	22	be	be	AUX
ftr-435	1613	23	in	in	ADP
ftr-435	1613	24	competitive	competitive	ADJ
ftr-435	1613	25	offshore	offshore	ADJ
ftr-435	1613	26	fishing	fishing	NOUN
ftr-435	1613	27	for	for	ADP
ftr-435	1613	28	the	the	DET
ftr-435	1613	29	sport	sport	NOUN
ftr-435	1613	30	.	.	PUNCT
ftr-435	1613	31	.	.	PUNCT
ftr-435	1613	32	.	.	PUNCT
ftr-435	1614	1	not	not	PART
ftr-435	1614	2	the	the	DET
ftr-435	1614	3	money	money	NOUN
ftr-435	1614	4	.	.	PUNCT
ftr-435	1615	1	what	what	PRON
ftr-435	1615	2	you	you	PRON
ftr-435	1615	3	win	win	VERB
ftr-435	1615	4	could	could	AUX
ftr-435	1615	5	never	never	ADV
ftr-435	1615	6	cover	cover	VERB
ftr-435	1615	7	the	the	DET
ftr-435	1615	8	expenses	expense	NOUN
ftr-435	1615	9	.	.	PUNCT
ftr-435	1616	1	that	that	DET
ftr-435	1616	2	�	�	PROPN
ftr-435	1616	3	s	s	VERB
ftr-435	1616	4	just	just	ADV
ftr-435	1616	5	a	a	DET
ftr-435	1616	6	drop	drop	NOUN
ftr-435	1616	7	in	in	ADP
ftr-435	1616	8	the	the	DET
ftr-435	1616	9	bucket	bucket	NOUN
ftr-435	1616	10	!	!	PUNCT
ftr-435	1616	11	.	.	PUNCT
ftr-435	1616	12	.	.	PUNCT
ftr-435	1617	1	.	.	PUNCT
ftr-435	1618	1	if	if	SCONJ
ftr-435	1618	2	you	you	PRON
ftr-435	1618	3	�	�	VERB
ftr-435	1618	4	re	re	VERB
ftr-435	1618	5	in	in	ADP
ftr-435	1618	6	tournament	tournament	NOUN
ftr-435	1618	7	fishing	fishing	NOUN
ftr-435	1618	8	for	for	ADP
ftr-435	1618	9	the	the	DET
ftr-435	1618	10	money	money	NOUN
ftr-435	1618	11	,	,	PUNCT
ftr-435	1618	12	you	you	PRON
ftr-435	1618	13	�	�	NOUN
ftr-435	1618	14	ll	ll	NOUN
ftr-435	1618	15	go	go	NOUN
ftr-435	1618	16	broke	break	VERB
ftr-435	1618	17	.	.	PUNCT
ftr-435	1618	18	.	.	PUNCT
ftr-435	1618	19	.	.	PUNCT
ftr-435	1619	1	.	.	PUNCT
ftr-435	1620	1	in	in	ADP
ftr-435	1620	2	my	my	PRON
ftr-435	1620	3	mind	mind	NOUN
ftr-435	1620	4	,	,	PUNCT
ftr-435	1620	5	it	it	PRON
ftr-435	1620	6	is	be	AUX
ftr-435	1620	7	inconceivable	inconceivable	ADJ
ftr-435	1620	8	to	to	PART
ftr-435	1620	9	make	make	VERB
ftr-435	1620	10	any	any	DET
ftr-435	1620	11	money	money	NOUN
ftr-435	1620	12	at	at	ADP
ftr-435	1620	13	tournament	tournament	NOUN
ftr-435	1620	14	fishing	fishing	NOUN
ftr-435	1620	15	.	.	PUNCT
ftr-435	1620	16	.	.	PUNCT
ftr-435	1620	17	.	.	PUNCT
ftr-435	1621	1	.	.	PUNCT
ftr-435	1622	1	this	this	PRON
ftr-435	1622	2	is	be	AUX
ftr-435	1622	3	strictly	strictly	ADV
ftr-435	1622	4	a	a	DET
ftr-435	1622	5	sport	sport	NOUN
ftr-435	1622	6	.	.	PUNCT
ftr-435	1623	1	if	if	SCONJ
ftr-435	1623	2	a	a	DET
ftr-435	1623	3	guy	guy	NOUN
ftr-435	1623	4	only	only	ADV
ftr-435	1623	5	fished	fish	VERB
ftr-435	1623	6	one	one	NUM
ftr-435	1623	7	or	or	CCONJ
ftr-435	1623	8	two	two	NUM
ftr-435	1623	9	tournaments	tournament	NOUN
ftr-435	1623	10	in	in	ADP
ftr-435	1623	11	a	a	DET
ftr-435	1623	12	year	year	NOUN
ftr-435	1623	13	and	and	CCONJ
ftr-435	1623	14	he	he	PRON
ftr-435	1623	15	won	win	VERB
ftr-435	1623	16	one	one	NUM
ftr-435	1623	17	of	of	ADP
ftr-435	1623	18	them	they	PRON
ftr-435	1623	19	,	,	PUNCT
ftr-435	1623	20	then	then	ADV
ftr-435	1623	21	he	he	PRON
ftr-435	1623	22	might	might	AUX
ftr-435	1623	23	end	end	VERB
ftr-435	1623	24	up	up	ADP
ftr-435	1623	25	in	in	ADP
ftr-435	1623	26	the	the	DET
ftr-435	1623	27	black	black	NOUN
ftr-435	1623	28	for	for	ADP
ftr-435	1623	29	that	that	DET
ftr-435	1623	30	year	year	NOUN
ftr-435	1623	31	.	.	PUNCT
ftr-435	1623	32	.	.	PUNCT
ftr-435	1623	33	.	.	PUNCT
ftr-435	1624	1	.	.	PUNCT
ftr-435	1625	1	if	if	SCONJ
ftr-435	1625	2	you	you	PRON
ftr-435	1625	3	fish	fish	VERB
ftr-435	1625	4	them	they	PRON
ftr-435	1625	5	a	a	DET
ftr-435	1625	6	lot	lot	NOUN
ftr-435	1625	7	,	,	PUNCT
ftr-435	1625	8	though	though	ADV
ftr-435	1625	9	,	,	PUNCT
ftr-435	1625	10	it	it	PRON
ftr-435	1625	11	is	be	AUX
ftr-435	1625	12	really	really	ADV
ftr-435	1625	13	tough	tough	ADJ
ftr-435	1625	14	.	.	PUNCT
ftr-435	1626	1	nuf	nuf	PROPN
ftr-435	1626	2	said	say	VERB
ftr-435	1626	3	!	!	PUNCT
ftr-435	1627	1	4	4	X
ftr-435	1627	2	.	.	X
ftr-435	1627	3	state	state	NOUN
ftr-435	1627	4	income	income	NOUN
ftr-435	1627	5	taxes	taxis	NOUN
ftr-435	1627	6	are	be	AUX
ftr-435	1627	7	always	always	ADV
ftr-435	1627	8	itemized	itemize	VERB
ftr-435	1627	9	deductions	deduction	NOUN
ftr-435	1627	10	.	.	PUNCT
ftr-435	1628	1	strange	strange	ADJ
ftr-435	1628	2	v.	v.	ADP
ftr-435	1628	3	commissioner	commissioner	NOUN
ftr-435	1628	4	,	,	PUNCT
ftr-435	1628	5	270	270	NUM
ftr-435	1628	6	f.3d	f.3d	NUM
ftr-435	1628	7	786	786	NUM
ftr-435	1628	8	,	,	PUNCT
ftr-435	1628	9	88	88	NUM
ftr-435	1628	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1628	11	6752	6752	NUM
ftr-435	1628	12	,	,	PUNCT
ftr-435	1628	13	2001	2001	NUM
ftr-435	1628	14	-	-	SYM
ftr-435	1628	15	2	2	NUM
ftr-435	1628	16	u.s.t.c	u.s.t.c	PROPN
ftr-435	1628	17	.	.	PROPN
ftr-435	1629	1	¶	¶	PROPN
ftr-435	1629	2	50,753	50,753	NUM
ftr-435	1629	3	(	(	PUNCT
ftr-435	1629	4	9th	9th	ADJ
ftr-435	1629	5	cir	cir	NOUN
ftr-435	1629	6	.	.	PUNCT
ftr-435	1630	1	11/8/01	11/8/01	NUM
ftr-435	1630	2	)	)	PUNCT
ftr-435	1631	1	,	,	PUNCT
ftr-435	1631	2	aff	aff	PROPN
ftr-435	1631	3	�	�	PROPN
ftr-435	1631	4	g	g	PROPN
ftr-435	1631	5	114	114	NUM
ftr-435	1631	6	t.c	t.c	PROPN
ftr-435	1631	7	.	.	PROPN
ftr-435	1631	8	206	206	NUM
ftr-435	1631	9	(	(	PUNCT
ftr-435	1631	10	2000	2000	NUM
ftr-435	1631	11	)	)	PUNCT
ftr-435	1631	12	.	.	PUNCT
ftr-435	1632	1	the	the	DET
ftr-435	1632	2	taxpayers	taxpayer	NOUN
ftr-435	1632	3	paid	pay	VERB
ftr-435	1632	4	nonresident	nonresident	ADJ
ftr-435	1632	5	state	state	NOUN
ftr-435	1632	6	income	income	NOUN
ftr-435	1632	7	taxes	taxis	NOUN
ftr-435	1632	8	to	to	ADP
ftr-435	1632	9	nine	nine	NUM
ftr-435	1632	10	states	state	NOUN
ftr-435	1632	11	on	on	ADP
ftr-435	1632	12	net	net	ADJ
ftr-435	1632	13	royalty	royalty	NOUN
ftr-435	1632	14	income	income	NOUN
ftr-435	1632	15	derived	derive	VERB
ftr-435	1632	16	from	from	ADP
ftr-435	1632	17	interests	interest	NOUN
ftr-435	1632	18	in	in	ADP
ftr-435	1632	19	oil	oil	NOUN
ftr-435	1632	20	and	and	CCONJ
ftr-435	1632	21	gas	gas	NOUN
ftr-435	1632	22	wells	well	NOUN
ftr-435	1632	23	located	locate	VERB
ftr-435	1632	24	within	within	ADP
ftr-435	1632	25	those	those	DET
ftr-435	1632	26	states	state	NOUN
ftr-435	1632	27	.	.	PUNCT
ftr-435	1633	1	in	in	ADP
ftr-435	1633	2	calculating	calculate	VERB
ftr-435	1633	3	total	total	ADJ
ftr-435	1633	4	net	net	ADJ
ftr-435	1633	5	royalty	royalty	NOUN
ftr-435	1633	6	income	income	NOUN
ftr-435	1633	7	,	,	PUNCT
ftr-435	1633	8	and	and	CCONJ
ftr-435	1633	9	thus	thus	ADV
ftr-435	1633	10	agi	agi	PROPN
ftr-435	1633	11	,	,	PUNCT
ftr-435	1633	12	the	the	DET
ftr-435	1633	13	taxpayers	taxpayer	NOUN
ftr-435	1633	14	deducted	deduct	VERB
ftr-435	1633	15	the	the	DET
ftr-435	1633	16	state	state	NOUN
ftr-435	1633	17	income	income	NOUN
ftr-435	1633	18	taxes	taxis	NOUN
ftr-435	1633	19	they	they	PRON
ftr-435	1633	20	paid	pay	VERB
ftr-435	1633	21	.	.	PUNCT
ftr-435	1634	1	the	the	DET
ftr-435	1634	2	court	court	PROPN
ftr-435	1634	3	of	of	ADP
ftr-435	1634	4	appeals	appeal	NOUN
ftr-435	1634	5	affirmed	affirm	VERB
ftr-435	1634	6	the	the	DET
ftr-435	1634	7	tax	tax	NOUN
ftr-435	1634	8	court	court	NOUN
ftr-435	1634	9	(	(	PUNCT
ftr-435	1634	10	judge	judge	NOUN
ftr-435	1634	11	parr	parr	PROPN
ftr-435	1634	12	)	)	PUNCT
ftr-435	1634	13	holding	hold	VERB
ftr-435	1634	14	that	that	SCONJ
ftr-435	1634	15	the	the	DET
ftr-435	1634	16	revision	revision	NOUN
ftr-435	1634	17	of	of	ADP
ftr-435	1634	18	§	§	PROPN
ftr-435	1634	19	164	164	NUM
ftr-435	1634	20	by	by	ADP
ftr-435	1634	21	the	the	DET
ftr-435	1634	22	revenue	revenue	NOUN
ftr-435	1634	23	act	act	NOUN
ftr-435	1634	24	of	of	ADP
ftr-435	1634	25	1964	1964	NUM
ftr-435	1634	26	did	do	AUX
ftr-435	1634	27	not	not	PART
ftr-435	1634	28	alter	alter	VERB
ftr-435	1634	29	the	the	DET
ftr-435	1634	30	pre	pre	ADJ
ftr-435	1634	31	-	-	ADJ
ftr-435	1634	32	existing	exist	VERB
ftr-435	1634	33	law	law	NOUN
ftr-435	1634	34	under	under	ADP
ftr-435	1634	35	which	which	PRON
ftr-435	1634	36	state	state	NOUN
ftr-435	1634	37	income	income	NOUN
ftr-435	1634	38	taxes	taxis	NOUN
ftr-435	1634	39	were	be	AUX
ftr-435	1634	40	deductible	deductible	ADJ
ftr-435	1634	41	only	only	ADV
ftr-435	1634	42	as	as	ADP
ftr-435	1634	43	itemized	itemize	VERB
ftr-435	1634	44	deductions	deduction	NOUN
ftr-435	1634	45	.	.	PUNCT
ftr-435	1635	1	state	state	NOUN
ftr-435	1635	2	nonresident	nonresident	ADJ
ftr-435	1635	3	income	income	NOUN
ftr-435	1635	4	taxes	taxis	NOUN
ftr-435	1635	5	[	[	X
ftr-435	1635	6	unlike	unlike	ADP
ftr-435	1635	7	property	property	NOUN
ftr-435	1635	8	taxes	taxis	NOUN
ftr-435	1635	9	]	]	PUNCT
ftr-435	1635	10	are	be	AUX
ftr-435	1635	11	not	not	PART
ftr-435	1635	12	�	�	PROPN
ftr-435	1635	13	attributable	attributable	ADJ
ftr-435	1635	14	�	�	PROPN
ftr-435	1635	15	to	to	ADP
ftr-435	1635	16	property	property	NOUN
ftr-435	1635	17	held	hold	VERB
ftr-435	1635	18	for	for	ADP
ftr-435	1635	19	the	the	DET
ftr-435	1635	20	production	production	NOUN
ftr-435	1635	21	of	of	ADP
ftr-435	1635	22	royalties	royalty	NOUN
ftr-435	1635	23	and	and	CCONJ
ftr-435	1635	24	,	,	PUNCT
ftr-435	1635	25	therefore	therefore	ADV
ftr-435	1635	26	,	,	PUNCT
ftr-435	1635	27	are	be	AUX
ftr-435	1635	28	not	not	PART
ftr-435	1635	29	deductible	deductible	ADJ
ftr-435	1635	30	under	under	ADP
ftr-435	1635	31	§	§	PROPN
ftr-435	1635	32	62(a)(4	62(a)(4	NUM
ftr-435	1635	33	)	)	PUNCT
ftr-435	1635	34	in	in	ADP
ftr-435	1635	35	computing	computing	PROPN
ftr-435	1635	36	agi	agi	PROPN
ftr-435	1635	37	.	.	PUNCT
ftr-435	1636	1	c.	c.	PROPN
ftr-435	1636	2	hobby	hobby	PROPN
ftr-435	1636	3	losses	loss	NOUN
ftr-435	1636	4	and	and	CCONJ
ftr-435	1636	5	§	§	PROPN
ftr-435	1636	6	280a	280a	PROPN
ftr-435	1636	7	home	home	NOUN
ftr-435	1636	8	office	office	NOUN
ftr-435	1636	9	and	and	CCONJ
ftr-435	1636	10	vacation	vacation	NOUN
ftr-435	1636	11	homes	home	NOUN
ftr-435	1636	12	700	700	NUM
ftr-435	1636	13	florida	florida	PROPN
ftr-435	1636	14	tax	tax	NOUN
ftr-435	1636	15	review	review	NOUN
ftr-435	1636	16	[	[	X
ftr-435	1636	17	vol.5	vol.5	NOUN
ftr-435	1636	18	:	:	PUNCT
ftr-435	1636	19	si	si	PROPN
ftr-435	1636	20	21	21	NUM
ftr-435	1636	21	.	.	PUNCT
ftr-435	1637	1	note	note	NOUN
ftr-435	1637	2	:	:	PUNCT
ftr-435	1637	3	heine	heine	PROPN
ftr-435	1637	4	left	leave	VERB
ftr-435	1637	5	his	his	PRON
ftr-435	1637	6	estate	estate	NOUN
ftr-435	1637	7	to	to	ADP
ftr-435	1637	8	his	his	PRON
ftr-435	1637	9	wife	wife	NOUN
ftr-435	1637	10	on	on	ADP
ftr-435	1637	11	condition	condition	NOUN
ftr-435	1637	12	that	that	SCONJ
ftr-435	1637	13	she	she	PRON
ftr-435	1637	14	remarry	remarry	VERB
ftr-435	1637	15	,	,	PUNCT
ftr-435	1637	16	explaining	explain	VERB
ftr-435	1637	17	in	in	ADP
ftr-435	1637	18	his	his	PRON
ftr-435	1637	19	will	will	NOUN
ftr-435	1637	20	that	that	PRON
ftr-435	1637	21	as	as	ADP
ftr-435	1637	22	a	a	DET
ftr-435	1637	23	consequence	consequence	NOUN
ftr-435	1637	24	�	�	NOUN
ftr-435	1637	25	there	there	PRON
ftr-435	1637	26	will	will	AUX
ftr-435	1637	27	be	be	AUX
ftr-435	1637	28	at	at	ADV
ftr-435	1637	29	least	least	ADJ
ftr-435	1637	30	one	one	NUM
ftr-435	1637	31	man	man	NOUN
ftr-435	1637	32	to	to	PART
ftr-435	1637	33	regret	regret	VERB
ftr-435	1637	34	my	my	PRON
ftr-435	1637	35	death	death	NOUN
ftr-435	1637	36	.	.	PUNCT
ftr-435	1638	1	�	�	PROPN
ftr-435	1638	2	his	his	PRON
ftr-435	1638	3	last	last	ADJ
ftr-435	1638	4	words	word	NOUN
ftr-435	1638	5	were	be	AUX
ftr-435	1638	6	,	,	PUNCT
ftr-435	1638	7	�	�	PROPN
ftr-435	1638	8	of	of	ADP
ftr-435	1638	9	course	course	NOUN
ftr-435	1638	10	god	god	PROPN
ftr-435	1638	11	will	will	AUX
ftr-435	1638	12	forgive	forgive	VERB
ftr-435	1638	13	me	i	PRON
ftr-435	1638	14	;	;	PUNCT
ftr-435	1639	1	that	that	DET
ftr-435	1639	2	�	�	PROPN
ftr-435	1639	3	s	s	VERB
ftr-435	1639	4	his	his	PRON
ftr-435	1639	5	job	job	NOUN
ftr-435	1639	6	.	.	PUNCT
ftr-435	1639	7	�	�	PROPN
ftr-435	1639	8	1	1	NUM
ftr-435	1639	9	.	.	PUNCT
ftr-435	1639	10	music	music	NOUN
ftr-435	1639	11	may	may	AUX
ftr-435	1639	12	be	be	AUX
ftr-435	1639	13	a	a	DET
ftr-435	1639	14	spirit	spirit	NOUN
ftr-435	1639	15	without	without	ADP
ftr-435	1639	16	space	space	NOUN
ftr-435	1639	17	,	,	PUNCT
ftr-435	1639	18	but	but	CCONJ
ftr-435	1639	19	the	the	DET
ftr-435	1639	20	space	space	NOUN
ftr-435	1639	21	in	in	ADP
ftr-435	1639	22	which	which	PRON
ftr-435	1639	23	it	it	PRON
ftr-435	1639	24	is	be	AUX
ftr-435	1639	25	created	create	VERB
ftr-435	1639	26	is	be	AUX
ftr-435	1639	27	deductible	deductible	ADJ
ftr-435	1639	28	.	.	PUNCT
ftr-435	1640	1	popov	popov	PROPN
ftr-435	1640	2	v.	v.	PROPN
ftr-435	1640	3	commissioner	commissioner	PROPN
ftr-435	1640	4	,	,	PUNCT
ftr-435	1640	5	246	246	NUM
ftr-435	1640	6	f.3d	f.3d	NUM
ftr-435	1640	7	1190	1190	NUM
ftr-435	1640	8	,	,	PUNCT
ftr-435	1640	9	2001	2001	NUM
ftr-435	1640	10	-	-	SYM
ftr-435	1640	11	1	1	NUM
ftr-435	1640	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	1640	13	.	.	PROPN
ftr-435	1640	14	¶	¶	PROPN
ftr-435	1640	15	50,353	50,353	NUM
ftr-435	1640	16	,	,	PUNCT
ftr-435	1640	17	87	87	NUM
ftr-435	1640	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1640	19	1735	1735	NUM
ftr-435	1640	20	(	(	PUNCT
ftr-435	1640	21	9th	9th	ADJ
ftr-435	1640	22	cir	cir	NOUN
ftr-435	1640	23	.	.	PUNCT
ftr-435	1641	1	4/17/01	4/17/01	NUM
ftr-435	1641	2	)	)	PUNCT
ftr-435	1641	3	.	.	PUNCT
ftr-435	1642	1	the	the	DET
ftr-435	1642	2	taxpayer	taxpayer	NOUN
ftr-435	1642	3	was	be	AUX
ftr-435	1642	4	allowed	allow	VERB
ftr-435	1642	5	a	a	DET
ftr-435	1642	6	home	home	NOUN
ftr-435	1642	7	office	office	NOUN
ftr-435	1642	8	deduction	deduction	NOUN
ftr-435	1642	9	for	for	ADP
ftr-435	1642	10	the	the	DET
ftr-435	1642	11	portion	portion	NOUN
ftr-435	1642	12	of	of	ADP
ftr-435	1642	13	the	the	DET
ftr-435	1642	14	rent	rent	NOUN
ftr-435	1642	15	on	on	ADP
ftr-435	1642	16	her	her	PRON
ftr-435	1642	17	one	one	NUM
ftr-435	1642	18	bedroom	bedroom	NOUN
ftr-435	1642	19	apartment	apartment	NOUN
ftr-435	1642	20	(	(	PUNCT
ftr-435	1642	21	which	which	PRON
ftr-435	1642	22	was	be	AUX
ftr-435	1642	23	occupied	occupy	VERB
ftr-435	1642	24	by	by	ADP
ftr-435	1642	25	the	the	DET
ftr-435	1642	26	taxpayer	taxpayer	NOUN
ftr-435	1642	27	,	,	PUNCT
ftr-435	1642	28	her	her	PRON
ftr-435	1642	29	husband	husband	NOUN
ftr-435	1642	30	and	and	CCONJ
ftr-435	1642	31	four	four	NUM
ftr-435	1642	32	-	-	PUNCT
ftr-435	1642	33	year	year	NOUN
ftr-435	1642	34	-	-	PUNCT
ftr-435	1642	35	old	old	ADJ
ftr-435	1642	36	child	child	NOUN
ftr-435	1642	37	)	)	PUNCT
ftr-435	1642	38	attributable	attributable	ADJ
ftr-435	1642	39	to	to	ADP
ftr-435	1642	40	the	the	DET
ftr-435	1642	41	living	living	NOUN
ftr-435	1642	42	room	room	NOUN
ftr-435	1642	43	because	because	SCONJ
ftr-435	1642	44	the	the	DET
ftr-435	1642	45	living	living	NOUN
ftr-435	1642	46	room	room	NOUN
ftr-435	1642	47	was	be	AUX
ftr-435	1642	48	used	use	VERB
ftr-435	1642	49	exclusively	exclusively	ADV
ftr-435	1642	50	to	to	PART
ftr-435	1642	51	practice	practice	VERB
ftr-435	1642	52	the	the	DET
ftr-435	1642	53	violin	violin	NOUN
ftr-435	1642	54	in	in	ADP
ftr-435	1642	55	connection	connection	NOUN
ftr-435	1642	56	with	with	ADP
ftr-435	1642	57	her	her	PRON
ftr-435	1642	58	work	work	NOUN
ftr-435	1642	59	as	as	ADP
ftr-435	1642	60	a	a	DET
ftr-435	1642	61	professional	professional	ADJ
ftr-435	1642	62	violinist	violinist	NOUN
ftr-435	1642	63	for	for	ADP
ftr-435	1642	64	orchestras	orchestra	NOUN
ftr-435	1642	65	and	and	CCONJ
ftr-435	1642	66	recording	recording	NOUN
ftr-435	1642	67	studios	studio	NOUN
ftr-435	1642	68	.	.	PUNCT
ftr-435	1643	1	the	the	DET
ftr-435	1643	2	court	court	NOUN
ftr-435	1643	3	found	find	VERB
ftr-435	1643	4	that	that	SCONJ
ftr-435	1643	5	her	her	PRON
ftr-435	1643	6	living	living	NOUN
ftr-435	1643	7	room	room	NOUN
ftr-435	1643	8	was	be	AUX
ftr-435	1643	9	her	her	PRON
ftr-435	1643	10	principal	principal	ADJ
ftr-435	1643	11	place	place	NOUN
ftr-435	1643	12	of	of	ADP
ftr-435	1643	13	business	business	NOUN
ftr-435	1643	14	under	under	ADP
ftr-435	1643	15	the	the	DET
ftr-435	1643	16	soliman	soliman	NOUN
ftr-435	1644	1	[	[	X
ftr-435	1644	2	506	506	NUM
ftr-435	1644	3	u.s	u.s	PROPN
ftr-435	1644	4	.	.	PROPN
ftr-435	1644	5	168	168	NUM
ftr-435	1644	6	(	(	PUNCT
ftr-435	1644	7	1993	1993	NUM
ftr-435	1644	8	)	)	PUNCT
ftr-435	1644	9	]	]	PUNCT
ftr-435	1644	10	test	test	NOUN
ftr-435	1644	11	.	.	PUNCT
ftr-435	1645	1	the	the	DET
ftr-435	1645	2	�	�	PROPN
ftr-435	1645	3	point	point	NOUN
ftr-435	1645	4	of	of	ADP
ftr-435	1645	5	delivery	delivery	NOUN
ftr-435	1645	6	�	�	PROPN
ftr-435	1645	7	test	test	NOUN
ftr-435	1645	8	does	do	AUX
ftr-435	1645	9	not	not	PART
ftr-435	1645	10	apply	apply	VERB
ftr-435	1645	11	to	to	ADP
ftr-435	1645	12	professional	professional	ADJ
ftr-435	1645	13	musicians	musician	NOUN
ftr-435	1645	14	because	because	SCONJ
ftr-435	1645	15	,	,	PUNCT
ftr-435	1645	16	quoting	quote	VERB
ftr-435	1645	17	the	the	DET
ftr-435	1645	18	german	german	ADJ
ftr-435	1645	19	poet	poet	NOUN
ftr-435	1645	20	heinrich	heinrich	PROPN
ftr-435	1645	21	heine,21	heine,21	PROPN
ftr-435	1645	22	�	�	PROPN
ftr-435	1645	23	music	music	NOUN
ftr-435	1645	24	stands	stand	VERB
ftr-435	1645	25	�	�	NOUN
ftr-435	1645	26	halfway	halfway	NOUN
ftr-435	1645	27	between	between	ADP
ftr-435	1645	28	thought	thought	NOUN
ftr-435	1645	29	and	and	CCONJ
ftr-435	1645	30	phenomenon	phenomenon	NOUN
ftr-435	1645	31	,	,	PUNCT
ftr-435	1645	32	between	between	ADP
ftr-435	1645	33	spirit	spirit	NOUN
ftr-435	1645	34	and	and	CCONJ
ftr-435	1645	35	matter	matter	NOUN
ftr-435	1645	36	,	,	PUNCT
ftr-435	1645	37	a	a	DET
ftr-435	1645	38	sort	sort	NOUN
ftr-435	1645	39	of	of	ADP
ftr-435	1645	40	nebulous	nebulous	ADJ
ftr-435	1645	41	mediator	mediator	NOUN
ftr-435	1645	42	,	,	PUNCT
ftr-435	1645	43	like	like	ADP
ftr-435	1645	44	and	and	CCONJ
ftr-435	1645	45	unlike	unlike	ADP
ftr-435	1645	46	each	each	PRON
ftr-435	1645	47	of	of	ADP
ftr-435	1645	48	the	the	DET
ftr-435	1645	49	things	thing	NOUN
ftr-435	1645	50	it	it	PRON
ftr-435	1645	51	mediates	mediate	VERB
ftr-435	1645	52	�	�	PROPN
ftr-435	1645	53	spirit	spirit	PROPN
ftr-435	1645	54	that	that	PRON
ftr-435	1645	55	requires	require	VERB
ftr-435	1645	56	manifestation	manifestation	NOUN
ftr-435	1645	57	in	in	ADP
ftr-435	1645	58	time	time	NOUN
ftr-435	1645	59	,	,	PUNCT
ftr-435	1645	60	and	and	CCONJ
ftr-435	1645	61	matter	matter	VERB
ftr-435	1645	62	that	that	PRON
ftr-435	1645	63	can	can	AUX
ftr-435	1645	64	do	do	VERB
ftr-435	1645	65	without	without	ADP
ftr-435	1645	66	space	space	NOUN
ftr-435	1645	67	.	.	PUNCT
ftr-435	1646	1	�	�	PROPN
ftr-435	1646	2	�	�	PROPN
ftr-435	1646	3	since	since	SCONJ
ftr-435	1646	4	most	most	ADJ
ftr-435	1646	5	of	of	ADP
ftr-435	1646	6	the	the	DET
ftr-435	1646	7	taxpayer	taxpayer	PROPN
ftr-435	1646	8	�	�	PROPN
ftr-435	1646	9	s	s	PART
ftr-435	1646	10	time	time	NOUN
ftr-435	1646	11	was	be	AUX
ftr-435	1646	12	spent	spend	VERB
ftr-435	1646	13	practicing	practice	VERB
ftr-435	1646	14	in	in	ADP
ftr-435	1646	15	her	her	PRON
ftr-435	1646	16	living	living	NOUN
ftr-435	1646	17	room	room	NOUN
ftr-435	1646	18	�	�	PROPN
ftr-435	1646	19	where	where	SCONJ
ftr-435	1646	20	of	of	ADP
ftr-435	1646	21	course	course	NOUN
ftr-435	1646	22	her	her	PRON
ftr-435	1646	23	four	four	NUM
ftr-435	1646	24	-	-	PUNCT
ftr-435	1646	25	year	year	NOUN
ftr-435	1646	26	-	-	PUNCT
ftr-435	1646	27	old	old	ADJ
ftr-435	1646	28	daughter	daughter	NOUN
ftr-435	1646	29	never	never	ADV
ftr-435	1646	30	never	never	ADV
ftr-435	1646	31	got	get	VERB
ftr-435	1646	32	underfoot	underfoot	ADJ
ftr-435	1646	33	�	�	PROPN
ftr-435	1646	34	that	that	PRON
ftr-435	1646	35	was	be	AUX
ftr-435	1646	36	her	her	PRON
ftr-435	1646	37	principal	principal	ADJ
ftr-435	1646	38	place	place	NOUN
ftr-435	1646	39	of	of	ADP
ftr-435	1646	40	business	business	NOUN
ftr-435	1646	41	and	and	CCONJ
ftr-435	1646	42	the	the	DET
ftr-435	1646	43	deduction	deduction	NOUN
ftr-435	1646	44	was	be	AUX
ftr-435	1646	45	allowed	allow	VERB
ftr-435	1646	46	under	under	ADP
ftr-435	1646	47	§	§	PROPN
ftr-435	1646	48	280a	280a	NOUN
ftr-435	1646	49	.	.	PUNCT
ftr-435	1647	1	2002	2002	NUM
ftr-435	1647	2	]	]	PUNCT
ftr-435	1647	3	recent	recent	ADJ
ftr-435	1647	4	developments	development	NOUN
ftr-435	1647	5	in	in	ADP
ftr-435	1647	6	federal	federal	ADJ
ftr-435	1647	7	income	income	NOUN
ftr-435	1647	8	taxation	taxation	NOUN
ftr-435	1647	9	701	701	NUM
ftr-435	1647	10	22	22	NUM
ftr-435	1647	11	.	.	PUNCT
ftr-435	1648	1	see	see	VERB
ftr-435	1648	2	v.a.4.b	v.a.4.b	PROPN
ftr-435	1648	3	.	.	PUNCT
ftr-435	1649	1	d.	d.	PROPN
ftr-435	1649	2	deductions	deduction	NOUN
ftr-435	1649	3	and	and	CCONJ
ftr-435	1649	4	credits	credit	NOUN
ftr-435	1649	5	for	for	ADP
ftr-435	1649	6	personal	personal	ADJ
ftr-435	1649	7	expenses	expense	NOUN
ftr-435	1649	8	1	1	NUM
ftr-435	1649	9	.	.	PUNCT
ftr-435	1649	10	deduction	deduction	NOUN
ftr-435	1649	11	and	and	CCONJ
ftr-435	1649	12	credit	credit	NOUN
ftr-435	1649	13	provisions	provision	NOUN
ftr-435	1649	14	in	in	ADP
ftr-435	1649	15	the	the	DET
ftr-435	1649	16	2001	2001	NUM
ftr-435	1649	17	act	act	NOUN
ftr-435	1649	18	include	include	VERB
ftr-435	1649	19	:	:	PUNCT
ftr-435	1649	20	a.	a.	NOUN
ftr-435	1649	21	a	a	DET
ftr-435	1649	22	�	�	PROPN
ftr-435	1649	23	now	now	ADV
ftr-435	1649	24	you	you	PRON
ftr-435	1649	25	see	see	VERB
ftr-435	1649	26	it	it	PRON
ftr-435	1649	27	,	,	PUNCT
ftr-435	1649	28	now	now	ADV
ftr-435	1649	29	you	you	PRON
ftr-435	1649	30	don	don	PROPN
ftr-435	1649	31	�	�	PROPN
ftr-435	1649	32	t	t	PROPN
ftr-435	1649	33	�	�	PROPN
ftr-435	1649	34	increase	increase	NOUN
ftr-435	1649	35	in	in	ADP
ftr-435	1649	36	the	the	DET
ftr-435	1649	37	amt	amt	PROPN
ftr-435	1649	38	exemption	exemption	NOUN
ftr-435	1649	39	.	.	PUNCT
ftr-435	1650	1	for	for	ADP
ftr-435	1650	2	2001	2001	NUM
ftr-435	1650	3	through	through	ADP
ftr-435	1650	4	2004	2004	NUM
ftr-435	1650	5	,	,	PUNCT
ftr-435	1650	6	the	the	DET
ftr-435	1650	7	2001	2001	NUM
ftr-435	1650	8	act	act	NOUN
ftr-435	1650	9	increased	increase	VERB
ftr-435	1650	10	the	the	DET
ftr-435	1650	11	alternative	alternative	ADJ
ftr-435	1650	12	minimum	minimum	ADJ
ftr-435	1650	13	tax	tax	NOUN
ftr-435	1650	14	exemption	exemption	NOUN
ftr-435	1650	15	amount	amount	NOUN
ftr-435	1650	16	to	to	ADP
ftr-435	1650	17	$	$	SYM
ftr-435	1650	18	35,750	35,750	NUM
ftr-435	1650	19	for	for	ADP
ftr-435	1650	20	single	single	ADJ
ftr-435	1650	21	taxpayers	taxpayer	NOUN
ftr-435	1650	22	and	and	CCONJ
ftr-435	1650	23	$	$	SYM
ftr-435	1650	24	45,000	45,000	NUM
ftr-435	1650	25	for	for	ADP
ftr-435	1650	26	married	married	ADJ
ftr-435	1650	27	taxpayers	taxpayer	NOUN
ftr-435	1650	28	filing	file	VERB
ftr-435	1650	29	joint	joint	ADJ
ftr-435	1650	30	returns	return	NOUN
ftr-435	1650	31	.	.	PUNCT
ftr-435	1651	1	b.	b.	PROPN
ftr-435	1651	2	personal	personal	ADJ
ftr-435	1651	3	income	income	NOUN
ftr-435	1651	4	phaseout	phaseout	NOUN
ftr-435	1651	5	(	(	PUNCT
ftr-435	1651	6	pep	pep	NOUN
ftr-435	1651	7	)	)	PUNCT
ftr-435	1651	8	is	be	AUX
ftr-435	1651	9	itself	itself	PRON
ftr-435	1651	10	phased	phase	VERB
ftr-435	1651	11	-	-	PUNCT
ftr-435	1651	12	out	out	NOUN
ftr-435	1651	13	from	from	ADP
ftr-435	1651	14	2006	2006	NUM
ftr-435	1651	15	through	through	ADP
ftr-435	1651	16	2010	2010	NUM
ftr-435	1651	17	.	.	PUNCT
ftr-435	1652	1	the	the	DET
ftr-435	1652	2	2001	2001	NUM
ftr-435	1652	3	act	act	NOUN
ftr-435	1652	4	amended	amend	VERB
ftr-435	1652	5	§	§	PROPN
ftr-435	1652	6	151	151	NUM
ftr-435	1652	7	to	to	PART
ftr-435	1652	8	phase	phase	NOUN
ftr-435	1652	9	-	-	PUNCT
ftr-435	1652	10	out	out	NOUN
ftr-435	1652	11	over	over	ADP
ftr-435	1652	12	time	time	NOUN
ftr-435	1652	13	the	the	DET
ftr-435	1652	14	reduction	reduction	NOUN
ftr-435	1652	15	of	of	ADP
ftr-435	1652	16	the	the	DET
ftr-435	1652	17	amount	amount	NOUN
ftr-435	1652	18	allowable	allowable	ADJ
ftr-435	1652	19	as	as	ADP
ftr-435	1652	20	personal	personal	ADJ
ftr-435	1652	21	exemptions	exemption	NOUN
ftr-435	1652	22	under	under	ADP
ftr-435	1652	23	§	§	PROPN
ftr-435	1652	24	151(d	151(d	PROPN
ftr-435	1652	25	)	)	PUNCT
ftr-435	1652	26	to	to	ADP
ftr-435	1652	27	increasingly	increasingly	ADV
ftr-435	1652	28	lesser	less	ADJ
ftr-435	1652	29	percentages	percentage	NOUN
ftr-435	1652	30	�	�	PROPN
ftr-435	1652	31	to	to	ADP
ftr-435	1652	32	2/3	2/3	NUM
ftr-435	1652	33	of	of	ADP
ftr-435	1652	34	the	the	DET
ftr-435	1652	35	base	base	NOUN
ftr-435	1652	36	formulaic	formulaic	ADJ
ftr-435	1652	37	reduction	reduction	NOUN
ftr-435	1652	38	amount	amount	NOUN
ftr-435	1652	39	in	in	ADP
ftr-435	1652	40	2006	2006	NUM
ftr-435	1652	41	and	and	CCONJ
ftr-435	1652	42	2007	2007	NUM
ftr-435	1652	43	and	and	CCONJ
ftr-435	1652	44	1/3	1/3	NUM
ftr-435	1652	45	of	of	ADP
ftr-435	1652	46	the	the	DET
ftr-435	1652	47	base	base	NOUN
ftr-435	1652	48	formulaic	formulaic	ADJ
ftr-435	1652	49	reduction	reduction	NOUN
ftr-435	1652	50	amount	amount	NOUN
ftr-435	1652	51	in	in	ADP
ftr-435	1652	52	2008	2008	NUM
ftr-435	1652	53	and	and	CCONJ
ftr-435	1652	54	2009	2009	NUM
ftr-435	1652	55	.	.	PUNCT
ftr-435	1653	1	the	the	DET
ftr-435	1653	2	reduction	reduction	NOUN
ftr-435	1653	3	of	of	ADP
ftr-435	1653	4	personal	personal	ADJ
ftr-435	1653	5	exemptions	exemption	NOUN
ftr-435	1653	6	is	be	AUX
ftr-435	1653	7	completely	completely	ADV
ftr-435	1653	8	eliminated	eliminate	VERB
ftr-435	1653	9	in	in	ADP
ftr-435	1653	10	2010	2010	NUM
ftr-435	1653	11	.	.	PUNCT
ftr-435	1654	1	see	see	VERB
ftr-435	1654	2	irc	irc	PROPN
ftr-435	1654	3	§	§	PROPN
ftr-435	1654	4	151(d	151(d	PROPN
ftr-435	1654	5	)	)	PUNCT
ftr-435	1654	6	and	and	CCONJ
ftr-435	1654	7	(	(	PUNCT
ftr-435	1654	8	f	f	X
ftr-435	1654	9	)	)	PUNCT
ftr-435	1654	10	.	.	PUNCT
ftr-435	1655	1	like	like	SCONJ
ftr-435	1655	2	all	all	PRON
ftr-435	1655	3	of	of	ADP
ftr-435	1655	4	the	the	DET
ftr-435	1655	5	amendments	amendment	NOUN
ftr-435	1655	6	in	in	ADP
ftr-435	1655	7	the	the	DET
ftr-435	1655	8	2001	2001	NUM
ftr-435	1655	9	act	act	NOUN
ftr-435	1655	10	,	,	PUNCT
ftr-435	1655	11	however	however	ADV
ftr-435	1655	12	,	,	PUNCT
ftr-435	1655	13	these	these	DET
ftr-435	1655	14	changes	change	NOUN
ftr-435	1655	15	sunset	sunset	VERB
ftr-435	1655	16	on	on	ADP
ftr-435	1655	17	december	december	PROPN
ftr-435	1655	18	31	31	NUM
ftr-435	1655	19	,	,	PUNCT
ftr-435	1655	20	2010	2010	NUM
ftr-435	1655	21	.	.	PUNCT
ftr-435	1656	1	thus	thus	ADV
ftr-435	1656	2	,	,	PUNCT
ftr-435	1656	3	absent	absent	ADJ
ftr-435	1656	4	further	further	ADJ
ftr-435	1656	5	congressional	congressional	ADJ
ftr-435	1656	6	action	action	NOUN
ftr-435	1656	7	§	§	PROPN
ftr-435	1656	8	151(d	151(d	PROPN
ftr-435	1656	9	)	)	PUNCT
ftr-435	1656	10	would	would	AUX
ftr-435	1656	11	be	be	AUX
ftr-435	1656	12	revived	revive	VERB
ftr-435	1656	13	in	in	ADP
ftr-435	1656	14	its	its	PRON
ftr-435	1656	15	current	current	ADJ
ftr-435	1656	16	form	form	NOUN
ftr-435	1656	17	in	in	ADP
ftr-435	1656	18	2011	2011	NUM
ftr-435	1656	19	.	.	PUNCT
ftr-435	1657	1	c.	c.	NOUN
ftr-435	1657	2	marriage	marriage	NOUN
ftr-435	1657	3	penalty	penalty	NOUN
ftr-435	1657	4	relief	relief	NOUN
ftr-435	1657	5	:	:	PUNCT
ftr-435	1657	6	the	the	DET
ftr-435	1657	7	standard	standard	ADJ
ftr-435	1657	8	deduction	deduction	NOUN
ftr-435	1657	9	(	(	PUNCT
ftr-435	1657	10	part	part	NOUN
ftr-435	1657	11	2).22	2).22	NUM
ftr-435	1657	12	the	the	DET
ftr-435	1657	13	2001	2001	NUM
ftr-435	1657	14	act	act	NOUN
ftr-435	1657	15	increases	increase	VERB
ftr-435	1657	16	the	the	DET
ftr-435	1657	17	basic	basic	ADJ
ftr-435	1657	18	standard	standard	ADJ
ftr-435	1657	19	deduction	deduction	NOUN
ftr-435	1657	20	for	for	ADP
ftr-435	1657	21	married	married	ADJ
ftr-435	1657	22	couples	couple	NOUN
ftr-435	1657	23	filing	file	VERB
ftr-435	1657	24	a	a	DET
ftr-435	1657	25	joint	joint	ADJ
ftr-435	1657	26	return	return	NOUN
ftr-435	1657	27	to	to	ADP
ftr-435	1657	28	twice	twice	DET
ftr-435	1657	29	the	the	DET
ftr-435	1657	30	basic	basic	ADJ
ftr-435	1657	31	standard	standard	ADJ
ftr-435	1657	32	deduction	deduction	NOUN
ftr-435	1657	33	for	for	ADP
ftr-435	1657	34	unmarried	unmarried	ADJ
ftr-435	1657	35	individuals	individual	NOUN
ftr-435	1657	36	filing	file	VERB
ftr-435	1657	37	a	a	DET
ftr-435	1657	38	single	single	ADJ
ftr-435	1657	39	return	return	NOUN
ftr-435	1657	40	.	.	PUNCT
ftr-435	1658	1	the	the	DET
ftr-435	1658	2	effective	effective	ADJ
ftr-435	1658	3	date	date	NOUN
ftr-435	1658	4	of	of	ADP
ftr-435	1658	5	the	the	DET
ftr-435	1658	6	increase	increase	NOUN
ftr-435	1658	7	is	be	AUX
ftr-435	1658	8	delayed	delay	VERB
ftr-435	1658	9	to	to	ADP
ftr-435	1658	10	2005	2005	NUM
ftr-435	1658	11	and	and	CCONJ
ftr-435	1658	12	even	even	ADV
ftr-435	1658	13	then	then	ADV
ftr-435	1658	14	it	it	PRON
ftr-435	1658	15	is	be	AUX
ftr-435	1658	16	phased	phase	VERB
ftr-435	1658	17	in	in	ADP
ftr-435	1658	18	over	over	ADP
ftr-435	1658	19	five	five	NUM
ftr-435	1658	20	years	year	NOUN
ftr-435	1658	21	,	,	PUNCT
ftr-435	1658	22	with	with	ADP
ftr-435	1658	23	the	the	DET
ftr-435	1658	24	result	result	NOUN
ftr-435	1658	25	that	that	SCONJ
ftr-435	1658	26	the	the	DET
ftr-435	1658	27	full	full	ADJ
ftr-435	1658	28	effect	effect	NOUN
ftr-435	1658	29	of	of	ADP
ftr-435	1658	30	the	the	DET
ftr-435	1658	31	change	change	NOUN
ftr-435	1658	32	will	will	AUX
ftr-435	1658	33	not	not	PART
ftr-435	1658	34	be	be	AUX
ftr-435	1658	35	in	in	ADP
ftr-435	1658	36	force	force	NOUN
ftr-435	1658	37	until	until	ADP
ftr-435	1658	38	2009	2009	NUM
ftr-435	1658	39	.	.	PUNCT
ftr-435	1659	1	like	like	ADP
ftr-435	1659	2	all	all	PRON
ftr-435	1659	3	of	of	ADP
ftr-435	1659	4	the	the	DET
ftr-435	1659	5	other	other	ADJ
ftr-435	1659	6	amendments	amendment	NOUN
ftr-435	1659	7	to	to	ADP
ftr-435	1659	8	the	the	DET
ftr-435	1659	9	code	code	NOUN
ftr-435	1659	10	in	in	ADP
ftr-435	1659	11	the	the	DET
ftr-435	1659	12	2001	2001	NUM
ftr-435	1659	13	act	act	NOUN
ftr-435	1659	14	,	,	PUNCT
ftr-435	1659	15	however	however	ADV
ftr-435	1659	16	,	,	PUNCT
ftr-435	1659	17	these	these	DET
ftr-435	1659	18	changes	change	NOUN
ftr-435	1659	19	sunset	sunset	VERB
ftr-435	1659	20	on	on	ADP
ftr-435	1659	21	december	december	PROPN
ftr-435	1659	22	31	31	NUM
ftr-435	1659	23	,	,	PUNCT
ftr-435	1659	24	2010	2010	NUM
ftr-435	1659	25	.	.	PUNCT
ftr-435	1660	1	d.	d.	PROPN
ftr-435	1660	2	pease	pease	PROPN
ftr-435	1660	3	phase	phase	PROPN
ftr-435	1660	4	-	-	PUNCT
ftr-435	1660	5	out	out	NOUN
ftr-435	1660	6	.	.	PUNCT
ftr-435	1661	1	the	the	DET
ftr-435	1661	2	2001	2001	NUM
ftr-435	1661	3	act	act	NOUN
ftr-435	1661	4	amended	amend	VERB
ftr-435	1661	5	§	§	PROPN
ftr-435	1661	6	68	68	NUM
ftr-435	1661	7	to	to	PART
ftr-435	1661	8	phase	phase	NOUN
ftr-435	1661	9	-	-	PUNCT
ftr-435	1661	10	out	out	ADP
ftr-435	1661	11	the	the	DET
ftr-435	1661	12	reduction	reduction	NOUN
ftr-435	1661	13	in	in	ADP
ftr-435	1661	14	itemized	itemize	VERB
ftr-435	1661	15	deductions	deduction	NOUN
ftr-435	1661	16	to	to	ADP
ftr-435	1661	17	increasingly	increasingly	ADV
ftr-435	1661	18	lesser	less	ADJ
ftr-435	1661	19	percentages	percentage	NOUN
ftr-435	1661	20	�	�	PROPN
ftr-435	1661	21	to	to	ADP
ftr-435	1661	22	2/3	2/3	NUM
ftr-435	1661	23	of	of	ADP
ftr-435	1661	24	the	the	DET
ftr-435	1661	25	base	base	NOUN
ftr-435	1661	26	formulaic	formulaic	ADJ
ftr-435	1661	27	amount	amount	NOUN
ftr-435	1661	28	in	in	ADP
ftr-435	1661	29	2006	2006	NUM
ftr-435	1661	30	and	and	CCONJ
ftr-435	1661	31	2007	2007	NUM
ftr-435	1661	32	and	and	CCONJ
ftr-435	1661	33	1/3	1/3	NUM
ftr-435	1661	34	of	of	ADP
ftr-435	1661	35	the	the	DET
ftr-435	1661	36	base	base	NOUN
ftr-435	1661	37	formulaic	formulaic	ADJ
ftr-435	1661	38	amount	amount	NOUN
ftr-435	1661	39	in	in	ADP
ftr-435	1661	40	2008	2008	NUM
ftr-435	1661	41	and	and	CCONJ
ftr-435	1661	42	2009	2009	NUM
ftr-435	1661	43	�	�	PROPN
ftr-435	1661	44	before	before	ADP
ftr-435	1661	45	eliminating	eliminate	VERB
ftr-435	1661	46	the	the	DET
ftr-435	1661	47	operation	operation	NOUN
ftr-435	1661	48	of	of	ADP
ftr-435	1661	49	§	§	PROPN
ftr-435	1661	50	68	68	NUM
ftr-435	1661	51	completely	completely	ADV
ftr-435	1661	52	in	in	ADP
ftr-435	1661	53	2010	2010	NUM
ftr-435	1661	54	.	.	PUNCT
ftr-435	1662	1	see	see	VERB
ftr-435	1662	2	irc	irc	ADV
ftr-435	1662	3	§	§	PROPN
ftr-435	1662	4	68(f	68(f	NUM
ftr-435	1662	5	)	)	PUNCT
ftr-435	1662	6	and	and	CCONJ
ftr-435	1662	7	(	(	PUNCT
ftr-435	1662	8	g	g	NOUN
ftr-435	1662	9	)	)	PUNCT
ftr-435	1662	10	.	.	PUNCT
ftr-435	1663	1	absent	absent	ADJ
ftr-435	1663	2	further	further	ADJ
ftr-435	1663	3	congressional	congressional	ADJ
ftr-435	1663	4	action	action	NOUN
ftr-435	1663	5	,	,	PUNCT
ftr-435	1663	6	the	the	DET
ftr-435	1663	7	pease	pease	PROPN
ftr-435	1663	8	limitation	limitation	NOUN
ftr-435	1663	9	will	will	AUX
ftr-435	1663	10	be	be	AUX
ftr-435	1663	11	resurrected	resurrect	VERB
ftr-435	1663	12	in	in	ADP
ftr-435	1663	13	2011	2011	NUM
ftr-435	1663	14	.	.	PUNCT
ftr-435	1664	1	e.	e.	PROPN
ftr-435	1664	2	child	child	PROPN
ftr-435	1664	3	credit	credit	NOUN
ftr-435	1664	4	increased	increase	VERB
ftr-435	1664	5	,	,	PUNCT
ftr-435	1664	6	made	make	VERB
ftr-435	1664	7	partially	partially	ADV
ftr-435	1664	8	refundable	refundable	ADJ
ftr-435	1664	9	,	,	PUNCT
ftr-435	1664	10	and	and	CCONJ
ftr-435	1664	11	made	make	VERB
ftr-435	1664	12	creditable	creditable	ADJ
ftr-435	1664	13	against	against	ADP
ftr-435	1664	14	both	both	CCONJ
ftr-435	1664	15	regular	regular	ADJ
ftr-435	1664	16	tax	tax	NOUN
ftr-435	1664	17	and	and	CCONJ
ftr-435	1664	18	amt	amt	PROPN
ftr-435	1664	19	.	.	PUNCT
ftr-435	1665	1	the	the	DET
ftr-435	1665	2	amount	amount	NOUN
ftr-435	1665	3	of	of	ADP
ftr-435	1665	4	the	the	DET
ftr-435	1665	5	credit	credit	NOUN
ftr-435	1665	6	was	be	AUX
ftr-435	1665	7	increased	increase	VERB
ftr-435	1665	8	to	to	ADP
ftr-435	1665	9	$	$	SYM
ftr-435	1665	10	600	600	NUM
ftr-435	1665	11	for	for	ADP
ftr-435	1665	12	taxable	taxable	ADJ
ftr-435	1665	13	years	year	NOUN
ftr-435	1665	14	2001	2001	NUM
ftr-435	1665	15	through	through	ADP
ftr-435	1665	16	2004	2004	NUM
ftr-435	1665	17	,	,	PUNCT
ftr-435	1665	18	and	and	CCONJ
ftr-435	1665	19	is	be	AUX
ftr-435	1665	20	scheduled	schedule	VERB
ftr-435	1665	21	to	to	PART
ftr-435	1665	22	increase	increase	VERB
ftr-435	1665	23	in	in	ADP
ftr-435	1665	24	steps	step	NOUN
ftr-435	1665	25	to	to	ADP
ftr-435	1665	26	$	$	SYM
ftr-435	1665	27	1,000	1,000	NUM
ftr-435	1665	28	for	for	ADP
ftr-435	1665	29	2010	2010	NUM
ftr-435	1665	30	.	.	PUNCT
ftr-435	1666	1	the	the	DET
ftr-435	1666	2	2001	2001	NUM
ftr-435	1666	3	act	act	NOUN
ftr-435	1666	4	amended	amend	VERB
ftr-435	1666	5	§	§	PROPN
ftr-435	1666	6	24	24	NUM
ftr-435	1666	7	to	to	PART
ftr-435	1666	8	provide	provide	VERB
ftr-435	1666	9	for	for	ADP
ftr-435	1666	10	702	702	NUM
ftr-435	1666	11	florida	florida	PROPN
ftr-435	1666	12	tax	tax	NOUN
ftr-435	1666	13	review	review	NOUN
ftr-435	1666	14	[	[	X
ftr-435	1666	15	vol.5	vol.5	NOUN
ftr-435	1666	16	:	:	PUNCT
ftr-435	1666	17	si	si	PROPN
ftr-435	1666	18	23	23	NUM
ftr-435	1666	19	.	.	PUNCT
ftr-435	1667	1	the	the	DET
ftr-435	1667	2	beginning	beginning	NOUN
ftr-435	1667	3	and	and	CCONJ
ftr-435	1667	4	end	end	NOUN
ftr-435	1667	5	of	of	ADP
ftr-435	1667	6	the	the	DET
ftr-435	1667	7	phase	phase	NOUN
ftr-435	1667	8	-	-	PUNCT
ftr-435	1667	9	out	out	ADP
ftr-435	1667	10	range	range	NOUN
ftr-435	1667	11	is	be	AUX
ftr-435	1667	12	increased	increase	VERB
ftr-435	1667	13	by	by	ADP
ftr-435	1667	14	$	$	SYM
ftr-435	1667	15	1,000	1,000	NUM
ftr-435	1667	16	in	in	ADP
ftr-435	1667	17	2002	2002	NUM
ftr-435	1667	18	,	,	PUNCT
ftr-435	1667	19	2003	2003	NUM
ftr-435	1667	20	and	and	CCONJ
ftr-435	1667	21	2004	2004	NUM
ftr-435	1667	22	,	,	PUNCT
ftr-435	1667	23	by	by	ADP
ftr-435	1667	24	$	$	SYM
ftr-435	1667	25	2,000	2,000	NUM
ftr-435	1667	26	in	in	ADP
ftr-435	1667	27	2005	2005	NUM
ftr-435	1667	28	,	,	PUNCT
ftr-435	1667	29	2006	2006	NUM
ftr-435	1667	30	and	and	CCONJ
ftr-435	1667	31	2007	2007	NUM
ftr-435	1667	32	,	,	PUNCT
ftr-435	1667	33	and	and	CCONJ
ftr-435	1667	34	by	by	ADP
ftr-435	1667	35	$	$	SYM
ftr-435	1667	36	3,000	3,000	NUM
ftr-435	1667	37	for	for	ADP
ftr-435	1667	38	years	year	NOUN
ftr-435	1667	39	after	after	ADP
ftr-435	1667	40	2007	2007	NUM
ftr-435	1667	41	.	.	PUNCT
ftr-435	1668	1	partial	partial	ADJ
ftr-435	1668	2	refundablity	refundablity	NOUN
ftr-435	1668	3	of	of	ADP
ftr-435	1668	4	the	the	DET
ftr-435	1668	5	child	child	NOUN
ftr-435	1668	6	credit	credit	NOUN
ftr-435	1668	7	in	in	ADP
ftr-435	1668	8	2001	2001	NUM
ftr-435	1668	9	through	through	ADP
ftr-435	1668	10	2010	2010	NUM
ftr-435	1668	11	.	.	PUNCT
ftr-435	1669	1	for	for	ADP
ftr-435	1669	2	2001	2001	NUM
ftr-435	1669	3	through	through	ADP
ftr-435	1669	4	2004	2004	NUM
ftr-435	1669	5	,	,	PUNCT
ftr-435	1669	6	the	the	DET
ftr-435	1669	7	credit	credit	NOUN
ftr-435	1669	8	is	be	AUX
ftr-435	1669	9	refundable	refundable	ADJ
ftr-435	1669	10	to	to	ADP
ftr-435	1669	11	the	the	DET
ftr-435	1669	12	extent	extent	NOUN
ftr-435	1669	13	of	of	ADP
ftr-435	1669	14	ten	ten	NUM
ftr-435	1669	15	percent	percent	NOUN
ftr-435	1669	16	of	of	ADP
ftr-435	1669	17	the	the	DET
ftr-435	1669	18	taxpayer	taxpayer	PROPN
ftr-435	1669	19	�	�	PROPN
ftr-435	1669	20	s	s	PART
ftr-435	1669	21	income	income	NOUN
ftr-435	1669	22	in	in	ADP
ftr-435	1669	23	excess	excess	NOUN
ftr-435	1669	24	of	of	ADP
ftr-435	1669	25	$	$	SYM
ftr-435	1669	26	10,000	10,000	NUM
ftr-435	1669	27	(	(	PUNCT
ftr-435	1669	28	indexed	index	VERB
ftr-435	1669	29	for	for	ADP
ftr-435	1669	30	inflation	inflation	NOUN
ftr-435	1669	31	beginning	begin	VERB
ftr-435	1669	32	in	in	ADP
ftr-435	1669	33	2002	2002	NUM
ftr-435	1669	34	)	)	PUNCT
ftr-435	1669	35	.	.	PUNCT
ftr-435	1670	1	irc	irc	PROPN
ftr-435	1670	2	§	§	PROPN
ftr-435	1670	3	24(d)(1)(b)(i	24(d)(1)(b)(i	NUM
ftr-435	1670	4	)	)	PUNCT
ftr-435	1670	5	.	.	PUNCT
ftr-435	1671	1	for	for	ADP
ftr-435	1671	2	2005	2005	NUM
ftr-435	1671	3	through	through	ADP
ftr-435	1671	4	2010	2010	NUM
ftr-435	1671	5	,	,	PUNCT
ftr-435	1671	6	the	the	DET
ftr-435	1671	7	percentage	percentage	NOUN
ftr-435	1671	8	increases	increase	VERB
ftr-435	1671	9	to	to	ADP
ftr-435	1671	10	15	15	NUM
ftr-435	1671	11	percent	percent	NOUN
ftr-435	1671	12	.	.	PUNCT
ftr-435	1672	1	section	section	NOUN
ftr-435	1672	2	24(d	24(d	NUM
ftr-435	1672	3	)	)	PUNCT
ftr-435	1672	4	continues	continue	VERB
ftr-435	1672	5	to	to	PART
ftr-435	1672	6	allow	allow	VERB
ftr-435	1672	7	families	family	NOUN
ftr-435	1672	8	with	with	ADP
ftr-435	1672	9	three	three	NUM
ftr-435	1672	10	or	or	CCONJ
ftr-435	1672	11	more	more	ADJ
ftr-435	1672	12	children	child	NOUN
ftr-435	1672	13	a	a	DET
ftr-435	1672	14	refundable	refundable	ADJ
ftr-435	1672	15	child	child	NOUN
ftr-435	1672	16	credit	credit	NOUN
ftr-435	1672	17	equal	equal	ADJ
ftr-435	1672	18	to	to	ADP
ftr-435	1672	19	amount	amount	VERB
ftr-435	1672	20	by	by	ADP
ftr-435	1672	21	which	which	PRON
ftr-435	1672	22	social	social	ADJ
ftr-435	1672	23	security	security	NOUN
ftr-435	1672	24	taxes	taxis	NOUN
ftr-435	1672	25	exceed	exceed	VERB
ftr-435	1672	26	the	the	DET
ftr-435	1672	27	sum	sum	NOUN
ftr-435	1672	28	of	of	ADP
ftr-435	1672	29	nonrefundable	nonrefundable	ADJ
ftr-435	1672	30	credits	credit	NOUN
ftr-435	1672	31	and	and	CCONJ
ftr-435	1672	32	the	the	DET
ftr-435	1672	33	earned	earn	VERB
ftr-435	1672	34	income	income	NOUN
ftr-435	1672	35	credit	credit	NOUN
ftr-435	1672	36	if	if	SCONJ
ftr-435	1672	37	that	that	DET
ftr-435	1672	38	amount	amount	NOUN
ftr-435	1672	39	exceeds	exceed	VERB
ftr-435	1672	40	the	the	DET
ftr-435	1672	41	amount	amount	NOUN
ftr-435	1672	42	otherwise	otherwise	ADV
ftr-435	1672	43	refundable	refundable	ADJ
ftr-435	1672	44	.	.	PUNCT
ftr-435	1673	1	irc	irc	PROPN
ftr-435	1673	2	§	§	PROPN
ftr-435	1673	3	24(d)(1)(b)(ii	24(d)(1)(b)(ii	NUM
ftr-435	1673	4	)	)	PUNCT
ftr-435	1673	5	.	.	PUNCT
ftr-435	1674	1	the	the	DET
ftr-435	1674	2	child	child	NOUN
ftr-435	1674	3	credit	credit	NOUN
ftr-435	1674	4	is	be	AUX
ftr-435	1674	5	now	now	ADV
ftr-435	1674	6	creditable	creditable	ADJ
ftr-435	1674	7	against	against	ADP
ftr-435	1674	8	both	both	CCONJ
ftr-435	1674	9	the	the	DET
ftr-435	1674	10	regular	regular	ADJ
ftr-435	1674	11	tax	tax	NOUN
ftr-435	1674	12	and	and	CCONJ
ftr-435	1674	13	the	the	DET
ftr-435	1674	14	alternative	alternative	ADJ
ftr-435	1674	15	minimum	minimum	ADJ
ftr-435	1674	16	tax	tax	NOUN
ftr-435	1674	17	.	.	PUNCT
ftr-435	1675	1	see	see	VERB
ftr-435	1675	2	irc	irc	PROPN
ftr-435	1675	3	§	§	PROPN
ftr-435	1675	4	24(b)(3	24(b)(3	NUM
ftr-435	1675	5	)	)	PUNCT
ftr-435	1675	6	.	.	PUNCT
ftr-435	1676	1	f.	f.	PROPN
ftr-435	1676	2	earned	earn	VERB
ftr-435	1676	3	income	income	NOUN
ftr-435	1676	4	tax	tax	NOUN
ftr-435	1676	5	credit	credit	NOUN
ftr-435	1676	6	(	(	PUNCT
ftr-435	1676	7	eitc	eitc	NOUN
ftr-435	1676	8	)	)	PUNCT
ftr-435	1676	9	changes	change	NOUN
ftr-435	1676	10	in	in	ADP
ftr-435	1676	11	2001	2001	NUM
ftr-435	1676	12	act	act	NOUN
ftr-435	1676	13	.	.	PUNCT
ftr-435	1677	1	the	the	DET
ftr-435	1677	2	2001	2001	NUM
ftr-435	1677	3	act	act	NOUN
ftr-435	1677	4	made	make	VERB
ftr-435	1677	5	a	a	DET
ftr-435	1677	6	number	number	NOUN
ftr-435	1677	7	of	of	ADP
ftr-435	1677	8	changes	change	NOUN
ftr-435	1677	9	in	in	ADP
ftr-435	1677	10	the	the	DET
ftr-435	1677	11	earned	earn	VERB
ftr-435	1677	12	income	income	NOUN
ftr-435	1677	13	tax	tax	NOUN
ftr-435	1677	14	credit	credit	NOUN
ftr-435	1677	15	.	.	PUNCT
ftr-435	1678	1	first	first	ADV
ftr-435	1678	2	,	,	PUNCT
ftr-435	1678	3	the	the	DET
ftr-435	1678	4	�	�	NOUN
ftr-435	1678	5	modified	modify	VERB
ftr-435	1678	6	gross	gross	ADJ
ftr-435	1678	7	income	income	NOUN
ftr-435	1678	8	concept	concept	NOUN
ftr-435	1678	9	�	�	PROPN
ftr-435	1678	10	in	in	ADP
ftr-435	1678	11	§	§	PROPN
ftr-435	1678	12	32(a)(2)(b	32(a)(2)(b	NUM
ftr-435	1678	13	)	)	PUNCT
ftr-435	1678	14	,	,	PUNCT
ftr-435	1678	15	upon	upon	SCONJ
ftr-435	1678	16	which	which	PRON
ftr-435	1678	17	the	the	DET
ftr-435	1678	18	phaseout	phaseout	NOUN
ftr-435	1678	19	is	be	AUX
ftr-435	1678	20	based	base	VERB
ftr-435	1678	21	,	,	PUNCT
ftr-435	1678	22	was	be	AUX
ftr-435	1678	23	eliminated	eliminate	VERB
ftr-435	1678	24	and	and	CCONJ
ftr-435	1678	25	the	the	DET
ftr-435	1678	26	phase	phase	NOUN
ftr-435	1678	27	-	-	PUNCT
ftr-435	1678	28	out	out	NOUN
ftr-435	1678	29	is	be	AUX
ftr-435	1678	30	based	base	VERB
ftr-435	1678	31	simply	simply	ADV
ftr-435	1678	32	on	on	ADP
ftr-435	1678	33	adjusted	adjust	VERB
ftr-435	1678	34	gross	gross	ADJ
ftr-435	1678	35	income	income	NOUN
ftr-435	1678	36	.	.	PUNCT
ftr-435	1679	1	this	this	PRON
ftr-435	1679	2	is	be	AUX
ftr-435	1679	3	a	a	DET
ftr-435	1679	4	major	major	ADJ
ftr-435	1679	5	simplification	simplification	NOUN
ftr-435	1679	6	.	.	PUNCT
ftr-435	1680	1	second	second	ADJ
ftr-435	1680	2	,	,	PUNCT
ftr-435	1680	3	the	the	DET
ftr-435	1680	4	�	�	NOUN
ftr-435	1680	5	marriage	marriage	NOUN
ftr-435	1680	6	penalty	penalty	NOUN
ftr-435	1680	7	�	�	PROPN
ftr-435	1680	8	imposed	impose	VERB
ftr-435	1680	9	by	by	ADP
ftr-435	1680	10	triggering	trigger	VERB
ftr-435	1680	11	or	or	CCONJ
ftr-435	1680	12	accelerating	accelerate	VERB
ftr-435	1680	13	the	the	DET
ftr-435	1680	14	phase	phase	NOUN
ftr-435	1680	15	-	-	PUNCT
ftr-435	1680	16	out	out	NOUN
ftr-435	1680	17	when	when	SCONJ
ftr-435	1680	18	an	an	DET
ftr-435	1680	19	eligible	eligible	ADJ
ftr-435	1680	20	taxpayer	taxpayer	NOUN
ftr-435	1680	21	married	marry	VERB
ftr-435	1680	22	and	and	CCONJ
ftr-435	1680	23	filed	file	VERB
ftr-435	1680	24	a	a	DET
ftr-435	1680	25	joint	joint	ADJ
ftr-435	1680	26	return	return	NOUN
ftr-435	1680	27	with	with	ADP
ftr-435	1680	28	a	a	DET
ftr-435	1680	29	spouse	spouse	NOUN
ftr-435	1680	30	who	who	PRON
ftr-435	1680	31	had	have	VERB
ftr-435	1680	32	income	income	NOUN
ftr-435	1680	33	that	that	PRON
ftr-435	1680	34	affected	affect	VERB
ftr-435	1680	35	the	the	DET
ftr-435	1680	36	phaseout	phaseout	NOUN
ftr-435	1680	37	was	be	AUX
ftr-435	1680	38	mitigated	mitigate	VERB
ftr-435	1680	39	somewhat	somewhat	ADV
ftr-435	1680	40	by	by	ADP
ftr-435	1680	41	the	the	DET
ftr-435	1680	42	addition	addition	NOUN
ftr-435	1680	43	of	of	ADP
ftr-435	1680	44	§	§	PROPN
ftr-435	1680	45	32(b)(2)(b	32(b)(2)(b	NUM
ftr-435	1680	46	)	)	PUNCT
ftr-435	1680	47	,	,	PUNCT
ftr-435	1680	48	which	which	PRON
ftr-435	1680	49	provides	provide	VERB
ftr-435	1680	50	higher	high	ADJ
ftr-435	1680	51	thresholds	threshold	NOUN
ftr-435	1680	52	for	for	ADP
ftr-435	1680	53	triggering	trigger	VERB
ftr-435	1680	54	the	the	DET
ftr-435	1680	55	phase	phase	NOUN
ftr-435	1680	56	-	-	PUNCT
ftr-435	1680	57	out	out	NOUN
ftr-435	1680	58	on	on	ADP
ftr-435	1680	59	joint	joint	ADJ
ftr-435	1680	60	returns	return	NOUN
ftr-435	1680	61	than	than	ADP
ftr-435	1680	62	on	on	ADP
ftr-435	1680	63	single	single	ADJ
ftr-435	1680	64	and	and	CCONJ
ftr-435	1680	65	head	head	NOUN
ftr-435	1680	66	of	of	ADP
ftr-435	1680	67	household	household	NOUN
ftr-435	1680	68	returns	return	NOUN
ftr-435	1680	69	claiming	claim	VERB
ftr-435	1680	70	the	the	DET
ftr-435	1680	71	credit.23	credit.23	PROPN
ftr-435	1680	72	the	the	DET
ftr-435	1680	73	�	�	PROPN
ftr-435	1680	74	earned	earn	VERB
ftr-435	1680	75	income	income	NOUN
ftr-435	1680	76	�	�	PROPN
ftr-435	1680	77	base	base	NOUN
ftr-435	1680	78	for	for	ADP
ftr-435	1680	79	the	the	DET
ftr-435	1680	80	credit	credit	NOUN
ftr-435	1680	81	is	be	AUX
ftr-435	1680	82	now	now	ADV
ftr-435	1680	83	limited	limit	VERB
ftr-435	1680	84	to	to	PART
ftr-435	1680	85	earned	earn	VERB
ftr-435	1680	86	income	income	NOUN
ftr-435	1680	87	that	that	PRON
ftr-435	1680	88	is	be	AUX
ftr-435	1680	89	included	include	VERB
ftr-435	1680	90	in	in	ADP
ftr-435	1680	91	gross	gross	ADJ
ftr-435	1680	92	income	income	NOUN
ftr-435	1680	93	.	.	PUNCT
ftr-435	1681	1	irc	irc	PROPN
ftr-435	1681	2	§	§	PROPN
ftr-435	1681	3	32(c)(2)(a	32(c)(2)(a	NUM
ftr-435	1681	4	)	)	PUNCT
ftr-435	1681	5	.	.	PUNCT
ftr-435	1682	1	the	the	DET
ftr-435	1682	2	definition	definition	NOUN
ftr-435	1682	3	of	of	ADP
ftr-435	1682	4	�	�	PROPN
ftr-435	1682	5	qualifying	qualify	VERB
ftr-435	1682	6	child	child	NOUN
ftr-435	1682	7	�	�	PROPN
ftr-435	1682	8	is	be	AUX
ftr-435	1682	9	simplified	simplify	VERB
ftr-435	1682	10	by	by	ADP
ftr-435	1682	11	broadening	broaden	VERB
ftr-435	1682	12	the	the	DET
ftr-435	1682	13	relationships	relationship	NOUN
ftr-435	1682	14	that	that	PRON
ftr-435	1682	15	qualify	qualify	VERB
ftr-435	1682	16	.	.	PUNCT
ftr-435	1683	1	in	in	ADP
ftr-435	1683	2	addition	addition	NOUN
ftr-435	1683	3	to	to	ADP
ftr-435	1683	4	a	a	DET
ftr-435	1683	5	child	child	NOUN
ftr-435	1683	6	,	,	PUNCT
ftr-435	1683	7	grandchild	grandchild	ADJ
ftr-435	1683	8	,	,	PUNCT
ftr-435	1683	9	stepchild	stepchild	NOUN
ftr-435	1683	10	,	,	PUNCT
ftr-435	1683	11	or	or	CCONJ
ftr-435	1683	12	foster	foster	ADJ
ftr-435	1683	13	child	child	NOUN
ftr-435	1683	14	,	,	PUNCT
ftr-435	1683	15	brothers	brother	NOUN
ftr-435	1683	16	,	,	PUNCT
ftr-435	1683	17	sisters	sister	NOUN
ftr-435	1683	18	,	,	PUNCT
ftr-435	1683	19	step	step	NOUN
ftr-435	1683	20	brothers	brother	NOUN
ftr-435	1683	21	and	and	CCONJ
ftr-435	1683	22	sisters	sister	NOUN
ftr-435	1683	23	,	,	PUNCT
ftr-435	1683	24	and	and	CCONJ
ftr-435	1683	25	descendants	descendant	NOUN
ftr-435	1683	26	of	of	ADP
ftr-435	1683	27	any	any	PRON
ftr-435	1683	28	of	of	ADP
ftr-435	1683	29	them	they	PRON
ftr-435	1683	30	can	can	AUX
ftr-435	1683	31	qualify	qualify	VERB
ftr-435	1683	32	if	if	SCONJ
ftr-435	1683	33	the	the	DET
ftr-435	1683	34	taxpayer	taxpayer	NOUN
ftr-435	1683	35	cares	care	VERB
ftr-435	1683	36	for	for	ADP
ftr-435	1683	37	the	the	DET
ftr-435	1683	38	person	person	NOUN
ftr-435	1683	39	as	as	ADP
ftr-435	1683	40	the	the	DET
ftr-435	1683	41	taxpayer	taxpayer	PROPN
ftr-435	1683	42	�	�	PROPN
ftr-435	1683	43	s	s	PART
ftr-435	1683	44	own	own	ADJ
ftr-435	1683	45	child	child	NOUN
ftr-435	1683	46	.	.	PUNCT
ftr-435	1684	1	irc	irc	PROPN
ftr-435	1684	2	§	§	PROPN
ftr-435	1684	3	32(c)(3)(b	32(c)(3)(b	NUM
ftr-435	1684	4	)	)	PUNCT
ftr-435	1684	5	.	.	PUNCT
ftr-435	1685	1	g.	g.	NOUN
ftr-435	1685	2	you	you	PRON
ftr-435	1685	3	don	don	PROPN
ftr-435	1685	4	�	�	PROPN
ftr-435	1685	5	t	t	PROPN
ftr-435	1685	6	have	have	VERB
ftr-435	1685	7	to	to	PART
ftr-435	1685	8	rush	rush	VERB
ftr-435	1685	9	to	to	PART
ftr-435	1685	10	establish	establish	VERB
ftr-435	1685	11	your	your	PRON
ftr-435	1685	12	msa	msa	PROPN
ftr-435	1685	13	.	.	PUNCT
ftr-435	1686	1	the	the	DET
ftr-435	1686	2	deadline	deadline	NOUN
ftr-435	1686	3	for	for	ADP
ftr-435	1686	4	establishing	establish	VERB
ftr-435	1686	5	a	a	DET
ftr-435	1686	6	medical	medical	ADJ
ftr-435	1686	7	savings	saving	NOUN
ftr-435	1686	8	account	account	NOUN
ftr-435	1686	9	has	have	AUX
ftr-435	1686	10	been	be	AUX
ftr-435	1686	11	extended	extend	VERB
ftr-435	1686	12	to	to	ADP
ftr-435	1686	13	2002	2002	NUM
ftr-435	1686	14	.	.	PUNCT
ftr-435	1687	1	section	section	NOUN
ftr-435	1687	2	62(a)(18	62(a)(18	NUM
ftr-435	1687	3	)	)	PUNCT
ftr-435	1687	4	was	be	AUX
ftr-435	1687	5	added	add	VERB
ftr-435	1687	6	by	by	ADP
ftr-435	1687	7	the	the	DET
ftr-435	1687	8	2001	2001	NUM
ftr-435	1687	9	act	act	NOUN
ftr-435	1687	10	to	to	PART
ftr-435	1687	11	allow	allow	VERB
ftr-435	1687	12	a	a	DET
ftr-435	1687	13	deduction	deduction	NOUN
ftr-435	1687	14	for	for	ADP
ftr-435	1687	15	contributions	contribution	NOUN
ftr-435	1687	16	to	to	ADP
ftr-435	1687	17	an	an	DET
ftr-435	1687	18	msa	msa	NOUN
ftr-435	1687	19	by	by	ADP
ftr-435	1687	20	a	a	DET
ftr-435	1687	21	taxpayer	taxpayer	NOUN
ftr-435	1687	22	who	who	PRON
ftr-435	1687	23	does	do	AUX
ftr-435	1687	24	not	not	PART
ftr-435	1687	25	itemize	itemize	VERB
ftr-435	1687	26	deductions	deduction	NOUN
ftr-435	1687	27	.	.	PUNCT
ftr-435	1688	1	see	see	VERB
ftr-435	1688	2	,	,	PUNCT
ftr-435	1688	3	announcement	announcement	NOUN
ftr-435	1688	4	2001	2001	NUM
ftr-435	1688	5	-	-	SYM
ftr-435	1688	6	99	99	NUM
ftr-435	1688	7	,	,	PUNCT
ftr-435	1688	8	2001	2001	NUM
ftr-435	1688	9	-	-	SYM
ftr-435	1688	10	42	42	NUM
ftr-435	1688	11	i.r.b	i.r.b	NOUN
ftr-435	1688	12	.	.	PUNCT
ftr-435	1689	1	340	340	NUM
ftr-435	1689	2	(	(	PUNCT
ftr-435	1689	3	9/29/01	9/29/01	NUM
ftr-435	1689	4	)	)	PUNCT
ftr-435	1689	5	.	.	PUNCT
ftr-435	1690	1	h.	h.	PROPN
ftr-435	1691	1	more	more	ADJ
ftr-435	1691	2	help	help	NOUN
ftr-435	1691	3	with	with	ADP
ftr-435	1691	4	day	day	NOUN
ftr-435	1691	5	-	-	PUNCT
ftr-435	1691	6	care	care	NOUN
ftr-435	1691	7	costs	cost	NOUN
ftr-435	1691	8	.	.	PUNCT
ftr-435	1692	1	starting	start	VERB
ftr-435	1692	2	in	in	ADP
ftr-435	1692	3	2003	2003	NUM
ftr-435	1692	4	,	,	PUNCT
ftr-435	1692	5	the	the	DET
ftr-435	1692	6	§	§	PROPN
ftr-435	1692	7	21	21	NUM
ftr-435	1692	8	dependent	dependent	ADJ
ftr-435	1692	9	care	care	NOUN
ftr-435	1692	10	credit	credit	NOUN
ftr-435	1692	11	percentage	percentage	NOUN
ftr-435	1692	12	increases	increase	NOUN
ftr-435	1692	13	to	to	ADP
ftr-435	1692	14	35	35	NUM
ftr-435	1692	15	percent	percent	NOUN
ftr-435	1692	16	of	of	ADP
ftr-435	1692	17	eligible	eligible	ADJ
ftr-435	1692	18	expenses	expense	NOUN
ftr-435	1692	19	.	.	PUNCT
ftr-435	1693	1	the	the	DET
ftr-435	1693	2	2001	2001	NUM
ftr-435	1693	3	act	act	NOUN
ftr-435	1693	4	also	also	ADV
ftr-435	1693	5	increased	increase	VERB
ftr-435	1693	6	the	the	DET
ftr-435	1693	7	ceiling	ceiling	NOUN
ftr-435	1693	8	amount	amount	NOUN
ftr-435	1693	9	of	of	ADP
ftr-435	1693	10	employment	employment	NOUN
ftr-435	1693	11	-	-	PUNCT
ftr-435	1693	12	related	relate	VERB
ftr-435	1693	13	2002	2002	NUM
ftr-435	1693	14	]	]	PUNCT
ftr-435	1693	15	recent	recent	ADJ
ftr-435	1693	16	developments	development	NOUN
ftr-435	1693	17	in	in	ADP
ftr-435	1693	18	federal	federal	ADJ
ftr-435	1693	19	income	income	NOUN
ftr-435	1693	20	taxation	taxation	NOUN
ftr-435	1693	21	703	703	NUM
ftr-435	1693	22	24	24	NUM
ftr-435	1693	23	.	.	PUNCT
ftr-435	1694	1	the	the	DET
ftr-435	1694	2	american	american	PROPN
ftr-435	1694	3	higher	high	ADJ
ftr-435	1694	4	education	education	NOUN
ftr-435	1694	5	system	system	NOUN
ftr-435	1694	6	is	be	AUX
ftr-435	1694	7	up	up	ADP
ftr-435	1694	8	to	to	ADP
ftr-435	1694	9	the	the	DET
ftr-435	1694	10	task	task	NOUN
ftr-435	1694	11	of	of	ADP
ftr-435	1694	12	increasing	increase	VERB
ftr-435	1694	13	tuition	tuition	NOUN
ftr-435	1694	14	sufficiently	sufficiently	ADV
ftr-435	1694	15	so	so	ADV
ftr-435	1694	16	as	as	SCONJ
ftr-435	1694	17	to	to	PART
ftr-435	1694	18	sop	sop	VERB
ftr-435	1694	19	up	up	ADP
ftr-435	1694	20	any	any	DET
ftr-435	1694	21	increase	increase	NOUN
ftr-435	1694	22	in	in	ADP
ftr-435	1694	23	savings	saving	NOUN
ftr-435	1694	24	for	for	ADP
ftr-435	1694	25	college	college	NOUN
ftr-435	1694	26	.	.	PUNCT
ftr-435	1695	1	expenses	expense	NOUN
ftr-435	1695	2	that	that	PRON
ftr-435	1695	3	qualify	qualify	VERB
ftr-435	1695	4	for	for	ADP
ftr-435	1695	5	the	the	DET
ftr-435	1695	6	credit	credit	NOUN
ftr-435	1695	7	to	to	ADP
ftr-435	1695	8	$	$	SYM
ftr-435	1695	9	3,000	3,000	NUM
ftr-435	1695	10	if	if	SCONJ
ftr-435	1695	11	there	there	PRON
ftr-435	1695	12	is	be	VERB
ftr-435	1695	13	only	only	ADV
ftr-435	1695	14	one	one	NUM
ftr-435	1695	15	qualifying	qualify	VERB
ftr-435	1695	16	individual	individual	NOUN
ftr-435	1695	17	or	or	CCONJ
ftr-435	1695	18	$	$	SYM
ftr-435	1695	19	6,000	6,000	NUM
ftr-435	1695	20	if	if	SCONJ
ftr-435	1695	21	there	there	PRON
ftr-435	1695	22	are	be	VERB
ftr-435	1695	23	two	two	NUM
ftr-435	1695	24	or	or	CCONJ
ftr-435	1695	25	more	more	ADJ
ftr-435	1695	26	qualifying	qualify	VERB
ftr-435	1695	27	individuals	individual	NOUN
ftr-435	1695	28	in	in	ADP
ftr-435	1695	29	the	the	DET
ftr-435	1695	30	household	household	NOUN
ftr-435	1695	31	.	.	PUNCT
ftr-435	1696	1	the	the	DET
ftr-435	1696	2	maximum	maximum	ADJ
ftr-435	1696	3	dependent	dependent	ADJ
ftr-435	1696	4	care	care	NOUN
ftr-435	1696	5	credit	credit	NOUN
ftr-435	1696	6	thus	thus	ADV
ftr-435	1696	7	is	be	AUX
ftr-435	1696	8	$	$	SYM
ftr-435	1696	9	1,050	1,050	NUM
ftr-435	1696	10	in	in	ADP
ftr-435	1696	11	the	the	DET
ftr-435	1696	12	case	case	NOUN
ftr-435	1696	13	of	of	ADP
ftr-435	1696	14	one	one	NUM
ftr-435	1696	15	qualifying	qualify	VERB
ftr-435	1696	16	individual	individual	NOUN
ftr-435	1696	17	and	and	CCONJ
ftr-435	1696	18	$	$	SYM
ftr-435	1696	19	2,100	2,100	NUM
ftr-435	1696	20	in	in	ADP
ftr-435	1696	21	the	the	DET
ftr-435	1696	22	case	case	NOUN
ftr-435	1696	23	of	of	ADP
ftr-435	1696	24	two	two	NUM
ftr-435	1696	25	or	or	CCONJ
ftr-435	1696	26	more	more	ADJ
ftr-435	1696	27	qualifying	qualifying	NOUN
ftr-435	1696	28	individuals	individual	NOUN
ftr-435	1696	29	.	.	PUNCT
ftr-435	1697	1	under	under	ADP
ftr-435	1697	2	the	the	DET
ftr-435	1697	3	2001	2001	NUM
ftr-435	1697	4	act	act	NOUN
ftr-435	1697	5	,	,	PUNCT
ftr-435	1697	6	the	the	DET
ftr-435	1697	7	reduction	reduction	NOUN
ftr-435	1697	8	in	in	ADP
ftr-435	1697	9	the	the	DET
ftr-435	1697	10	credit	credit	NOUN
ftr-435	1697	11	begins	begin	VERB
ftr-435	1697	12	at	at	ADP
ftr-435	1697	13	$	$	SYM
ftr-435	1697	14	15,000	15,000	NUM
ftr-435	1697	15	of	of	ADP
ftr-435	1697	16	adjusted	adjust	VERB
ftr-435	1697	17	gross	gross	ADJ
ftr-435	1697	18	income	income	NOUN
ftr-435	1697	19	rather	rather	ADV
ftr-435	1697	20	than	than	ADP
ftr-435	1697	21	$	$	SYM
ftr-435	1697	22	10,000	10,000	NUM
ftr-435	1697	23	.	.	PUNCT
ftr-435	1698	1	thus	thus	ADV
ftr-435	1698	2	,	,	PUNCT
ftr-435	1698	3	a	a	DET
ftr-435	1698	4	taxpayer	taxpayer	NOUN
ftr-435	1698	5	with	with	ADP
ftr-435	1698	6	more	more	ADJ
ftr-435	1698	7	than	than	ADP
ftr-435	1698	8	$	$	SYM
ftr-435	1698	9	38,000	38,000	NUM
ftr-435	1698	10	of	of	ADP
ftr-435	1698	11	adjusted	adjust	VERB
ftr-435	1698	12	gross	gross	ADJ
ftr-435	1698	13	income	income	NOUN
ftr-435	1698	14	is	be	AUX
ftr-435	1698	15	entitled	entitle	VERB
ftr-435	1698	16	to	to	ADP
ftr-435	1698	17	a	a	DET
ftr-435	1698	18	credit	credit	NOUN
ftr-435	1698	19	of	of	ADP
ftr-435	1698	20	only	only	ADV
ftr-435	1698	21	20	20	NUM
ftr-435	1698	22	percent	percent	NOUN
ftr-435	1698	23	of	of	ADP
ftr-435	1698	24	employment	employment	NOUN
ftr-435	1698	25	-	-	PUNCT
ftr-435	1698	26	related	relate	VERB
ftr-435	1698	27	qualifying	qualifying	NOUN
ftr-435	1698	28	expenses	expense	NOUN
ftr-435	1698	29	.	.	PUNCT
ftr-435	1699	1	i.	i.	PROPN
ftr-435	1699	2	adoption	adoption	PROPN
ftr-435	1699	3	credit	credit	NOUN
ftr-435	1699	4	expanded	expand	VERB
ftr-435	1699	5	and	and	CCONJ
ftr-435	1699	6	made	make	VERB
ftr-435	1699	7	�	�	NOUN
ftr-435	1699	8	permanent	permanent	ADJ
ftr-435	1699	9	.	.	PUNCT
ftr-435	1700	1	�	�	PROPN
ftr-435	1701	1	the	the	DET
ftr-435	1701	2	2001	2001	NUM
ftr-435	1701	3	act	act	NOUN
ftr-435	1701	4	made	make	VERB
ftr-435	1701	5	the	the	DET
ftr-435	1701	6	§	§	ADJ
ftr-435	1701	7	23	23	NUM
ftr-435	1701	8	adoption	adoption	NOUN
ftr-435	1701	9	credit	credit	NOUN
ftr-435	1701	10	a	a	DET
ftr-435	1701	11	�	�	NOUN
ftr-435	1701	12	permanent	permanent	ADJ
ftr-435	1701	13	�	�	PROPN
ftr-435	1701	14	provision	provision	NOUN
ftr-435	1701	15	,	,	PUNCT
ftr-435	1701	16	subject	subject	ADJ
ftr-435	1701	17	to	to	ADP
ftr-435	1701	18	sunset	sunset	NOUN
ftr-435	1701	19	after	after	ADP
ftr-435	1701	20	2010	2010	NUM
ftr-435	1701	21	like	like	ADP
ftr-435	1701	22	all	all	PRON
ftr-435	1701	23	of	of	ADP
ftr-435	1701	24	the	the	DET
ftr-435	1701	25	other	other	ADJ
ftr-435	1701	26	provisions	provision	NOUN
ftr-435	1701	27	of	of	ADP
ftr-435	1701	28	the	the	DET
ftr-435	1701	29	2001	2001	NUM
ftr-435	1701	30	act	act	NOUN
ftr-435	1701	31	.	.	PUNCT
ftr-435	1702	1	in	in	ADP
ftr-435	1702	2	addition	addition	NOUN
ftr-435	1702	3	,	,	PUNCT
ftr-435	1702	4	the	the	DET
ftr-435	1702	5	2001act	2001act	NOUN
ftr-435	1702	6	increased	increase	VERB
ftr-435	1702	7	the	the	DET
ftr-435	1702	8	ceiling	ceiling	NOUN
ftr-435	1702	9	on	on	ADP
ftr-435	1702	10	the	the	DET
ftr-435	1702	11	credit	credit	NOUN
ftr-435	1702	12	to	to	ADP
ftr-435	1702	13	$	$	SYM
ftr-435	1702	14	10,000	10,000	NUM
ftr-435	1702	15	,	,	PUNCT
ftr-435	1702	16	subject	subject	ADJ
ftr-435	1702	17	to	to	ADP
ftr-435	1702	18	an	an	DET
ftr-435	1702	19	annual	annual	ADJ
ftr-435	1702	20	inflation	inflation	NOUN
ftr-435	1702	21	adjustment	adjustment	NOUN
ftr-435	1702	22	.	.	PUNCT
ftr-435	1703	1	starting	start	VERB
ftr-435	1703	2	in	in	ADP
ftr-435	1703	3	2003	2003	NUM
ftr-435	1703	4	,	,	PUNCT
ftr-435	1703	5	a	a	DET
ftr-435	1703	6	$	$	SYM
ftr-435	1703	7	10,000	10,000	NUM
ftr-435	1703	8	(	(	PUNCT
ftr-435	1703	9	as	as	ADP
ftr-435	1703	10	adjusted	adjust	VERB
ftr-435	1703	11	for	for	ADP
ftr-435	1703	12	inflation	inflation	NOUN
ftr-435	1703	13	)	)	PUNCT
ftr-435	1703	14	credit	credit	NOUN
ftr-435	1703	15	is	be	AUX
ftr-435	1703	16	allowed	allow	VERB
ftr-435	1703	17	with	with	ADP
ftr-435	1703	18	respect	respect	NOUN
ftr-435	1703	19	to	to	ADP
ftr-435	1703	20	the	the	DET
ftr-435	1703	21	adoption	adoption	NOUN
ftr-435	1703	22	of	of	ADP
ftr-435	1703	23	a	a	DET
ftr-435	1703	24	�	�	PROPN
ftr-435	1703	25	special	special	ADJ
ftr-435	1703	26	needs	need	NOUN
ftr-435	1703	27	�	�	PROPN
ftr-435	1703	28	child	child	NOUN
ftr-435	1703	29	even	even	ADV
ftr-435	1703	30	if	if	SCONJ
ftr-435	1703	31	no	no	DET
ftr-435	1703	32	qualified	qualified	ADJ
ftr-435	1703	33	adoption	adoption	NOUN
ftr-435	1703	34	expenses	expense	NOUN
ftr-435	1703	35	have	have	AUX
ftr-435	1703	36	been	be	AUX
ftr-435	1703	37	incurred	incur	VERB
ftr-435	1703	38	.	.	PUNCT
ftr-435	1704	1	irc	irc	PROPN
ftr-435	1704	2	§	§	PROPN
ftr-435	1704	3	23(a)(1)(b	23(a)(1)(b	NOUN
ftr-435	1704	4	)	)	PUNCT
ftr-435	1704	5	.	.	PUNCT
ftr-435	1705	1	section	section	NOUN
ftr-435	1705	2	23(b)(2	23(b)(2	NUM
ftr-435	1705	3	)	)	PUNCT
ftr-435	1705	4	was	be	AUX
ftr-435	1705	5	amended	amend	VERB
ftr-435	1705	6	to	to	PART
ftr-435	1705	7	begin	begin	VERB
ftr-435	1705	8	the	the	DET
ftr-435	1705	9	phase	phase	NOUN
ftr-435	1705	10	-	-	PUNCT
ftr-435	1705	11	out	out	NOUN
ftr-435	1705	12	of	of	ADP
ftr-435	1705	13	the	the	DET
ftr-435	1705	14	adoption	adoption	NOUN
ftr-435	1705	15	credit	credit	NOUN
ftr-435	1705	16	at	at	ADP
ftr-435	1705	17	an	an	DET
ftr-435	1705	18	adjusted	adjusted	ADJ
ftr-435	1705	19	gross	gross	ADJ
ftr-435	1705	20	income	income	NOUN
ftr-435	1705	21	of	of	ADP
ftr-435	1705	22	$	$	SYM
ftr-435	1705	23	150,000	150,000	NUM
ftr-435	1705	24	,	,	PUNCT
ftr-435	1705	25	subject	subject	ADJ
ftr-435	1705	26	to	to	ADP
ftr-435	1705	27	an	an	DET
ftr-435	1705	28	annual	annual	ADJ
ftr-435	1705	29	inflation	inflation	NOUN
ftr-435	1705	30	adjustment	adjustment	NOUN
ftr-435	1705	31	.	.	PUNCT
ftr-435	1706	1	apart	apart	ADV
ftr-435	1706	2	from	from	ADP
ftr-435	1706	3	the	the	DET
ftr-435	1706	4	inflation	inflation	NOUN
ftr-435	1706	5	adjustment	adjustment	NOUN
ftr-435	1706	6	,	,	PUNCT
ftr-435	1706	7	it	it	PRON
ftr-435	1706	8	is	be	AUX
ftr-435	1706	9	now	now	ADV
ftr-435	1706	10	completely	completely	ADV
ftr-435	1706	11	phased	phase	VERB
ftr-435	1706	12	out	out	ADP
ftr-435	1706	13	when	when	SCONJ
ftr-435	1706	14	adjusted	adjust	VERB
ftr-435	1706	15	gross	gross	ADJ
ftr-435	1706	16	income	income	NOUN
ftr-435	1706	17	exceeds	exceed	VERB
ftr-435	1706	18	$	$	SYM
ftr-435	1706	19	190,000	190,000	NUM
ftr-435	1706	20	.	.	PUNCT
ftr-435	1707	1	the	the	DET
ftr-435	1707	2	adoption	adoption	NOUN
ftr-435	1707	3	credit	credit	NOUN
ftr-435	1707	4	is	be	AUX
ftr-435	1707	5	allowed	allow	VERB
ftr-435	1707	6	against	against	ADP
ftr-435	1707	7	the	the	DET
ftr-435	1707	8	amt	amt	PROPN
ftr-435	1707	9	permanently	permanently	ADV
ftr-435	1707	10	(	(	PUNCT
ftr-435	1707	11	under	under	ADP
ftr-435	1707	12	old	old	ADJ
ftr-435	1707	13	law	law	NOUN
ftr-435	1707	14	it	it	PRON
ftr-435	1707	15	would	would	AUX
ftr-435	1707	16	not	not	PART
ftr-435	1707	17	have	have	AUX
ftr-435	1707	18	been	be	AUX
ftr-435	1707	19	for	for	ADP
ftr-435	1707	20	years	year	NOUN
ftr-435	1707	21	after	after	ADP
ftr-435	1707	22	2001	2001	NUM
ftr-435	1707	23	)	)	PUNCT
ftr-435	1707	24	.	.	PUNCT
ftr-435	1708	1	j.	j.	PROPN
ftr-435	1708	2	adoption	adoption	PROPN
ftr-435	1708	3	assistance	assistance	NOUN
ftr-435	1708	4	tax	tax	NOUN
ftr-435	1708	5	-	-	PUNCT
ftr-435	1708	6	free	free	ADJ
ftr-435	1708	7	fringe	fringe	NOUN
ftr-435	1708	8	benefits	benefit	NOUN
ftr-435	1708	9	expanded	expand	VERB
ftr-435	1708	10	and	and	CCONJ
ftr-435	1708	11	made	make	VERB
ftr-435	1708	12	permanent	permanent	ADJ
ftr-435	1708	13	by	by	ADP
ftr-435	1708	14	2001	2001	NUM
ftr-435	1708	15	act	act	NOUN
ftr-435	1708	16	.	.	PUNCT
ftr-435	1709	1	the	the	DET
ftr-435	1709	2	2001	2001	NUM
ftr-435	1709	3	act	act	NOUN
ftr-435	1709	4	amended	amend	VERB
ftr-435	1709	5	§	§	PROPN
ftr-435	1709	6	137	137	NUM
ftr-435	1709	7	(	(	PUNCT
ftr-435	1709	8	the	the	DET
ftr-435	1709	9	exclusion	exclusion	NOUN
ftr-435	1709	10	for	for	ADP
ftr-435	1709	11	employer	employer	NOUN
ftr-435	1709	12	provided	provide	VERB
ftr-435	1709	13	benefits	benefit	NOUN
ftr-435	1709	14	under	under	ADP
ftr-435	1709	15	an	an	DET
ftr-435	1709	16	adoption	adoption	NOUN
ftr-435	1709	17	assistance	assistance	NOUN
ftr-435	1709	18	program	program	NOUN
ftr-435	1709	19	)	)	PUNCT
ftr-435	1709	20	to	to	PART
ftr-435	1709	21	make	make	VERB
ftr-435	1709	22	it	it	PRON
ftr-435	1709	23	a	a	DET
ftr-435	1709	24	�	�	NOUN
ftr-435	1709	25	permanent	permanent	ADJ
ftr-435	1709	26	�	�	PROPN
ftr-435	1709	27	provision	provision	NOUN
ftr-435	1709	28	,	,	PUNCT
ftr-435	1709	29	subject	subject	ADJ
ftr-435	1709	30	,	,	PUNCT
ftr-435	1709	31	however	however	ADV
ftr-435	1709	32	,	,	PUNCT
ftr-435	1709	33	to	to	PART
ftr-435	1709	34	sunset	sunset	VERB
ftr-435	1709	35	in	in	ADP
ftr-435	1709	36	2011	2011	NUM
ftr-435	1709	37	like	like	ADP
ftr-435	1709	38	all	all	PRON
ftr-435	1709	39	of	of	ADP
ftr-435	1709	40	the	the	DET
ftr-435	1709	41	other	other	ADJ
ftr-435	1709	42	provisions	provision	NOUN
ftr-435	1709	43	of	of	ADP
ftr-435	1709	44	the	the	DET
ftr-435	1709	45	2001	2001	NUM
ftr-435	1709	46	act	act	NOUN
ftr-435	1709	47	.	.	PUNCT
ftr-435	1710	1	in	in	ADP
ftr-435	1710	2	addition	addition	NOUN
ftr-435	1710	3	,	,	PUNCT
ftr-435	1710	4	the	the	DET
ftr-435	1710	5	ceiling	ceiling	NOUN
ftr-435	1710	6	on	on	ADP
ftr-435	1710	7	the	the	DET
ftr-435	1710	8	exclusion	exclusion	NOUN
ftr-435	1710	9	was	be	AUX
ftr-435	1710	10	increased	increase	VERB
ftr-435	1710	11	to	to	ADP
ftr-435	1710	12	$	$	SYM
ftr-435	1710	13	10,000	10,000	NUM
ftr-435	1710	14	,	,	PUNCT
ftr-435	1710	15	subject	subject	ADJ
ftr-435	1710	16	to	to	ADP
ftr-435	1710	17	an	an	DET
ftr-435	1710	18	annual	annual	ADJ
ftr-435	1710	19	inflation	inflation	NOUN
ftr-435	1710	20	adjustment	adjustment	NOUN
ftr-435	1710	21	.	.	PUNCT
ftr-435	1711	1	the	the	DET
ftr-435	1711	2	phase	phase	NOUN
ftr-435	1711	3	-	-	PUNCT
ftr-435	1711	4	out	out	ADP
ftr-435	1711	5	rule	rule	NOUN
ftr-435	1711	6	was	be	AUX
ftr-435	1711	7	amended	amend	VERB
ftr-435	1711	8	to	to	PART
ftr-435	1711	9	begin	begin	VERB
ftr-435	1711	10	the	the	DET
ftr-435	1711	11	phase	phase	NOUN
ftr-435	1711	12	-	-	PUNCT
ftr-435	1711	13	out	out	NOUN
ftr-435	1711	14	when	when	SCONJ
ftr-435	1711	15	the	the	DET
ftr-435	1711	16	employee	employee	NOUN
ftr-435	1711	17	�	�	NOUN
ftr-435	1711	18	s	s	PART
ftr-435	1711	19	adjusted	adjust	VERB
ftr-435	1711	20	gross	gross	ADJ
ftr-435	1711	21	income	income	NOUN
ftr-435	1711	22	exceeds	exceed	VERB
ftr-435	1711	23	$	$	SYM
ftr-435	1711	24	150,000	150,000	NUM
ftr-435	1711	25	,	,	PUNCT
ftr-435	1711	26	subject	subject	ADJ
ftr-435	1711	27	to	to	ADP
ftr-435	1711	28	an	an	DET
ftr-435	1711	29	annual	annual	ADJ
ftr-435	1711	30	inflation	inflation	NOUN
ftr-435	1711	31	adjustment	adjustment	NOUN
ftr-435	1711	32	.	.	PUNCT
ftr-435	1712	1	apart	apart	ADV
ftr-435	1712	2	from	from	ADP
ftr-435	1712	3	the	the	DET
ftr-435	1712	4	inflation	inflation	NOUN
ftr-435	1712	5	adjustment	adjustment	NOUN
ftr-435	1712	6	,	,	PUNCT
ftr-435	1712	7	the	the	DET
ftr-435	1712	8	exclusion	exclusion	NOUN
ftr-435	1712	9	is	be	AUX
ftr-435	1712	10	completely	completely	ADV
ftr-435	1712	11	phased	phase	VERB
ftr-435	1712	12	out	out	ADP
ftr-435	1712	13	when	when	SCONJ
ftr-435	1712	14	the	the	DET
ftr-435	1712	15	employee	employee	NOUN
ftr-435	1712	16	�	�	NOUN
ftr-435	1712	17	s	s	PART
ftr-435	1712	18	adjusted	adjust	VERB
ftr-435	1712	19	gross	gross	ADJ
ftr-435	1712	20	income	income	NOUN
ftr-435	1712	21	exceeds	exceed	VERB
ftr-435	1712	22	$	$	SYM
ftr-435	1712	23	190,000	190,000	NUM
ftr-435	1712	24	.	.	PUNCT
ftr-435	1713	1	e.	e.	PROPN
ftr-435	1713	2	education	education	PROPN
ftr-435	1713	3	:	:	PUNCT
ftr-435	1713	4	helping	helping	AUX
ftr-435	1713	5	pay	pay	VERB
ftr-435	1713	6	college	college	NOUN
ftr-435	1713	7	tuition	tuition	NOUN
ftr-435	1713	8	(	(	PUNCT
ftr-435	1713	9	or	or	CCONJ
ftr-435	1713	10	is	be	AUX
ftr-435	1713	11	it	it	PRON
ftr-435	1713	12	helping	help	VERB
ftr-435	1713	13	colleges	college	NOUN
ftr-435	1713	14	increase	increase	VERB
ftr-435	1713	15	tuition?24	tuition?24	PROPN
ftr-435	1713	16	)	)	PUNCT
ftr-435	1713	17	704	704	NUM
ftr-435	1713	18	florida	florida	PROPN
ftr-435	1713	19	tax	tax	NOUN
ftr-435	1713	20	review	review	NOUN
ftr-435	1713	21	[	[	X
ftr-435	1713	22	vol.5	vol.5	NOUN
ftr-435	1713	23	:	:	PUNCT
ftr-435	1713	24	si	si	PROPN
ftr-435	1713	25	1	1	NUM
ftr-435	1713	26	.	.	PUNCT
ftr-435	1713	27	qualified	qualified	ADJ
ftr-435	1713	28	tuition	tuition	NOUN
ftr-435	1713	29	programs	program	NOUN
ftr-435	1713	30	now	now	ADV
ftr-435	1713	31	provide	provide	VERB
ftr-435	1713	32	a	a	DET
ftr-435	1713	33	tax	tax	NOUN
ftr-435	1713	34	exemption	exemption	NOUN
ftr-435	1713	35	.	.	PUNCT
ftr-435	1714	1	the	the	DET
ftr-435	1714	2	2001	2001	NUM
ftr-435	1714	3	act	act	NOUN
ftr-435	1714	4	extensively	extensively	ADV
ftr-435	1714	5	revised	revise	VERB
ftr-435	1714	6	§	§	PROPN
ftr-435	1714	7	529	529	NUM
ftr-435	1714	8	.	.	PUNCT
ftr-435	1715	1	the	the	DET
ftr-435	1715	2	most	most	ADV
ftr-435	1715	3	significant	significant	ADJ
ftr-435	1715	4	change	change	NOUN
ftr-435	1715	5	is	be	AUX
ftr-435	1715	6	the	the	DET
ftr-435	1715	7	amendment	amendment	NOUN
ftr-435	1715	8	of	of	ADP
ftr-435	1715	9	§	§	PROPN
ftr-435	1715	10	529(c)(3)(b	529(c)(3)(b	PROPN
ftr-435	1715	11	)	)	PUNCT
ftr-435	1715	12	to	to	PART
ftr-435	1715	13	provide	provide	VERB
ftr-435	1715	14	a	a	DET
ftr-435	1715	15	complete	complete	ADJ
ftr-435	1715	16	exclusion	exclusion	NOUN
ftr-435	1715	17	for	for	ADP
ftr-435	1715	18	in	in	ADP
ftr-435	1715	19	-	-	PUNCT
ftr-435	1715	20	kind	kind	NOUN
ftr-435	1715	21	benefits	benefit	NOUN
ftr-435	1715	22	,	,	PUNCT
ftr-435	1715	23	e.g.	e.g.	ADV
ftr-435	1715	24	,	,	PUNCT
ftr-435	1715	25	tuition	tuition	NOUN
ftr-435	1715	26	waivers	waiver	NOUN
ftr-435	1715	27	,	,	PUNCT
ftr-435	1715	28	and	and	CCONJ
ftr-435	1715	29	distributions	distribution	NOUN
ftr-435	1715	30	expended	expend	VERB
ftr-435	1715	31	for	for	ADP
ftr-435	1715	32	qualified	qualified	ADJ
ftr-435	1715	33	higher	high	ADJ
ftr-435	1715	34	education	education	NOUN
ftr-435	1715	35	benefits	benefit	NOUN
ftr-435	1715	36	.	.	PUNCT
ftr-435	1716	1	section	section	NOUN
ftr-435	1716	2	529	529	NUM
ftr-435	1716	3	qualified	qualified	ADJ
ftr-435	1716	4	tuition	tuition	NOUN
ftr-435	1716	5	plans	plan	NOUN
ftr-435	1716	6	thus	thus	ADV
ftr-435	1716	7	have	have	AUX
ftr-435	1716	8	been	be	AUX
ftr-435	1716	9	transformed	transform	VERB
ftr-435	1716	10	from	from	ADP
ftr-435	1716	11	vehicles	vehicle	NOUN
ftr-435	1716	12	to	to	PART
ftr-435	1716	13	secure	secure	VERB
ftr-435	1716	14	an	an	DET
ftr-435	1716	15	effective	effective	ADJ
ftr-435	1716	16	assignment	assignment	NOUN
ftr-435	1716	17	of	of	ADP
ftr-435	1716	18	investment	investment	NOUN
ftr-435	1716	19	income	income	NOUN
ftr-435	1716	20	to	to	ADP
ftr-435	1716	21	a	a	DET
ftr-435	1716	22	lower	low	ADJ
ftr-435	1716	23	bracket	bracket	NOUN
ftr-435	1716	24	taxpayer	taxpayer	NOUN
ftr-435	1716	25	to	to	ADP
ftr-435	1716	26	vehicles	vehicle	NOUN
ftr-435	1716	27	to	to	PART
ftr-435	1716	28	provide	provide	VERB
ftr-435	1716	29	tax	tax	NOUN
ftr-435	1716	30	-	-	PUNCT
ftr-435	1716	31	exempt	exempt	ADJ
ftr-435	1716	32	income	income	NOUN
ftr-435	1716	33	.	.	PUNCT
ftr-435	1717	1	in	in	ADP
ftr-435	1717	2	addition	addition	NOUN
ftr-435	1717	3	,	,	PUNCT
ftr-435	1717	4	§	§	PROPN
ftr-435	1717	5	529(b)(1	529(b)(1	NUM
ftr-435	1717	6	)	)	PUNCT
ftr-435	1717	7	has	have	AUX
ftr-435	1717	8	been	be	AUX
ftr-435	1717	9	amended	amend	VERB
ftr-435	1717	10	to	to	PART
ftr-435	1717	11	permit	permit	VERB
ftr-435	1717	12	private	private	ADJ
ftr-435	1717	13	institutions	institution	NOUN
ftr-435	1717	14	of	of	ADP
ftr-435	1717	15	higher	high	ADJ
ftr-435	1717	16	education	education	NOUN
ftr-435	1717	17	to	to	PART
ftr-435	1717	18	establish	establish	VERB
ftr-435	1717	19	trusts	trust	NOUN
ftr-435	1717	20	that	that	PRON
ftr-435	1717	21	can	can	AUX
ftr-435	1717	22	qualify	qualify	VERB
ftr-435	1717	23	for	for	ADP
ftr-435	1717	24	§	§	PROPN
ftr-435	1717	25	529	529	NUM
ftr-435	1717	26	treatment	treatment	NOUN
ftr-435	1717	27	.	.	PUNCT
ftr-435	1718	1	such	such	ADJ
ftr-435	1718	2	private	private	ADJ
ftr-435	1718	3	§	§	NOUN
ftr-435	1718	4	529	529	NUM
ftr-435	1718	5	plans	plan	NOUN
ftr-435	1718	6	can	can	AUX
ftr-435	1718	7	qualify	qualify	VERB
ftr-435	1718	8	,	,	PUNCT
ftr-435	1718	9	however	however	ADV
ftr-435	1718	10	,	,	PUNCT
ftr-435	1718	11	only	only	ADV
ftr-435	1718	12	with	with	ADP
ftr-435	1718	13	respect	respect	NOUN
ftr-435	1718	14	to	to	ADP
ftr-435	1718	15	purchases	purchase	NOUN
ftr-435	1718	16	of	of	ADP
ftr-435	1718	17	tuition	tuition	NOUN
ftr-435	1718	18	credits	credit	NOUN
ftr-435	1718	19	or	or	CCONJ
ftr-435	1718	20	certificates	certificate	NOUN
ftr-435	1718	21	on	on	ADP
ftr-435	1718	22	behalf	behalf	NOUN
ftr-435	1718	23	of	of	ADP
ftr-435	1718	24	the	the	DET
ftr-435	1718	25	designated	designate	VERB
ftr-435	1718	26	beneficiary	beneficiary	NOUN
ftr-435	1718	27	;	;	PUNCT
ftr-435	1718	28	cash	cash	NOUN
ftr-435	1718	29	contribution	contribution	NOUN
ftr-435	1718	30	to	to	ADP
ftr-435	1718	31	a	a	DET
ftr-435	1718	32	savings	saving	NOUN
ftr-435	1718	33	plan	plan	NOUN
ftr-435	1718	34	are	be	AUX
ftr-435	1718	35	not	not	PART
ftr-435	1718	36	permitted	permit	VERB
ftr-435	1718	37	with	with	ADP
ftr-435	1718	38	respect	respect	NOUN
ftr-435	1718	39	to	to	ADP
ftr-435	1718	40	private	private	ADJ
ftr-435	1718	41	§	§	PROPN
ftr-435	1718	42	529	529	NUM
ftr-435	1718	43	qualified	qualified	ADJ
ftr-435	1718	44	tuition	tuition	NOUN
ftr-435	1718	45	programs	program	NOUN
ftr-435	1718	46	.	.	PUNCT
ftr-435	1719	1	section	section	NOUN
ftr-435	1719	2	539(c)(3)(c	539(c)(3)(c	NUM
ftr-435	1719	3	)	)	PUNCT
ftr-435	1719	4	rollover	rollover	NOUN
ftr-435	1719	5	treatment	treatment	NOUN
ftr-435	1719	6	has	have	AUX
ftr-435	1719	7	been	be	AUX
ftr-435	1719	8	extended	extend	VERB
ftr-435	1719	9	to	to	ADP
ftr-435	1719	10	transfers	transfer	NOUN
ftr-435	1719	11	from	from	ADP
ftr-435	1719	12	one	one	NUM
ftr-435	1719	13	plan	plan	NOUN
ftr-435	1719	14	to	to	ADP
ftr-435	1719	15	another	another	DET
ftr-435	1719	16	plan	plan	NOUN
ftr-435	1719	17	on	on	ADP
ftr-435	1719	18	behalf	behalf	NOUN
ftr-435	1719	19	of	of	ADP
ftr-435	1719	20	the	the	DET
ftr-435	1719	21	same	same	ADJ
ftr-435	1719	22	beneficiary	beneficiary	NOUN
ftr-435	1719	23	.	.	PUNCT
ftr-435	1720	1	this	this	DET
ftr-435	1720	2	new	new	ADJ
ftr-435	1720	3	rule	rule	NOUN
ftr-435	1720	4	will	will	AUX
ftr-435	1720	5	facilitate	facilitate	VERB
ftr-435	1720	6	transfers	transfer	NOUN
ftr-435	1720	7	from	from	ADP
ftr-435	1720	8	state	state	NOUN
ftr-435	1720	9	qualified	qualified	ADJ
ftr-435	1720	10	tuition	tuition	NOUN
ftr-435	1720	11	plans	plan	VERB
ftr-435	1720	12	to	to	PART
ftr-435	1720	13	new	new	ADJ
ftr-435	1720	14	private	private	ADJ
ftr-435	1720	15	qualified	qualified	ADJ
ftr-435	1720	16	tuition	tuition	NOUN
ftr-435	1720	17	plans	plan	NOUN
ftr-435	1720	18	.	.	PUNCT
ftr-435	1721	1	if	if	SCONJ
ftr-435	1721	2	a	a	DET
ftr-435	1721	3	beneficiary	beneficiary	NOUN
ftr-435	1721	4	receives	receive	VERB
ftr-435	1721	5	distributions	distribution	NOUN
ftr-435	1721	6	from	from	ADP
ftr-435	1721	7	both	both	CCONJ
ftr-435	1721	8	a	a	DET
ftr-435	1721	9	§	§	PROPN
ftr-435	1721	10	529	529	NUM
ftr-435	1721	11	qualified	qualified	ADJ
ftr-435	1721	12	tuition	tuition	NOUN
ftr-435	1721	13	plan	plan	NOUN
ftr-435	1721	14	and	and	CCONJ
ftr-435	1721	15	from	from	ADP
ftr-435	1721	16	an	an	DET
ftr-435	1721	17	eira	eira	PROPN
ftr-435	1721	18	,	,	PUNCT
ftr-435	1721	19	in	in	ADP
ftr-435	1721	20	the	the	DET
ftr-435	1721	21	same	same	ADJ
ftr-435	1721	22	year	year	NOUN
ftr-435	1721	23	and	and	CCONJ
ftr-435	1721	24	the	the	DET
ftr-435	1721	25	combined	combine	VERB
ftr-435	1721	26	distributions	distribution	NOUN
ftr-435	1721	27	exceed	exceed	VERB
ftr-435	1721	28	the	the	DET
ftr-435	1721	29	qualified	qualified	ADJ
ftr-435	1721	30	expenditures	expenditure	NOUN
ftr-435	1721	31	,	,	PUNCT
ftr-435	1721	32	new	new	ADJ
ftr-435	1721	33	§	§	PROPN
ftr-435	1721	34	539(c)(3)(b)(vi	539(c)(3)(b)(vi	NUM
ftr-435	1721	35	)	)	PUNCT
ftr-435	1721	36	requires	require	VERB
ftr-435	1721	37	that	that	SCONJ
ftr-435	1721	38	qualifying	qualifying	NOUN
ftr-435	1721	39	expenses	expense	NOUN
ftr-435	1721	40	be	be	AUX
ftr-435	1721	41	allocated	allocate	VERB
ftr-435	1721	42	among	among	ADP
ftr-435	1721	43	distributions	distribution	NOUN
ftr-435	1721	44	from	from	ADP
ftr-435	1721	45	the	the	DET
ftr-435	1721	46	§	§	PROPN
ftr-435	1721	47	529	529	NUM
ftr-435	1721	48	plan	plan	NOUN
ftr-435	1721	49	and	and	CCONJ
ftr-435	1721	50	the	the	DET
ftr-435	1721	51	eira	eira	PROPN
ftr-435	1721	52	to	to	PART
ftr-435	1721	53	determine	determine	VERB
ftr-435	1721	54	how	how	SCONJ
ftr-435	1721	55	much	much	ADJ
ftr-435	1721	56	of	of	ADP
ftr-435	1721	57	the	the	DET
ftr-435	1721	58	distribution	distribution	NOUN
ftr-435	1721	59	form	form	NOUN
ftr-435	1721	60	each	each	PRON
ftr-435	1721	61	is	be	AUX
ftr-435	1721	62	excludable	excludable	ADJ
ftr-435	1721	63	.	.	PUNCT
ftr-435	1722	1	finally	finally	ADV
ftr-435	1722	2	,	,	PUNCT
ftr-435	1722	3	even	even	ADV
ftr-435	1722	4	though	though	SCONJ
ftr-435	1722	5	a	a	DET
ftr-435	1722	6	taxpayer	taxpayer	NOUN
ftr-435	1722	7	�	�	PROPN
ftr-435	1722	8	usually	usually	ADV
ftr-435	1722	9	the	the	DET
ftr-435	1722	10	student	student	NOUN
ftr-435	1722	11	�	�	PROPN
ftr-435	1722	12	s	s	PART
ftr-435	1722	13	parent	parent	NOUN
ftr-435	1722	14	�	�	PROPN
ftr-435	1722	15	may	may	AUX
ftr-435	1722	16	claim	claim	VERB
ftr-435	1722	17	the	the	DET
ftr-435	1722	18	hope	hope	NOUN
ftr-435	1722	19	credit	credit	NOUN
ftr-435	1722	20	or	or	CCONJ
ftr-435	1722	21	lifetime	lifetime	NOUN
ftr-435	1722	22	learning	learn	VERB
ftr-435	1722	23	credit	credit	NOUN
ftr-435	1722	24	under	under	ADP
ftr-435	1722	25	§	§	PROPN
ftr-435	1722	26	25a	25a	NOUN
ftr-435	1722	27	with	with	ADP
ftr-435	1722	28	respect	respect	NOUN
ftr-435	1722	29	to	to	ADP
ftr-435	1722	30	a	a	DET
ftr-435	1722	31	student	student	NOUN
ftr-435	1722	32	,	,	PUNCT
ftr-435	1722	33	the	the	DET
ftr-435	1722	34	exclusion	exclusion	NOUN
ftr-435	1722	35	under	under	ADP
ftr-435	1722	36	§	§	PROPN
ftr-435	1722	37	529(c)(3	529(c)(3	NUM
ftr-435	1722	38	)	)	PUNCT
ftr-435	1722	39	is	be	AUX
ftr-435	1722	40	available	available	ADJ
ftr-435	1722	41	�	�	PROPN
ftr-435	1722	42	to	to	ADP
ftr-435	1722	43	the	the	DET
ftr-435	1722	44	student	student	NOUN
ftr-435	1722	45	�	�	PROPN
ftr-435	1722	46	for	for	ADP
ftr-435	1722	47	distributions	distribution	NOUN
ftr-435	1722	48	from	from	ADP
ftr-435	1722	49	a	a	DET
ftr-435	1722	50	§	§	PROPN
ftr-435	1722	51	529	529	NUM
ftr-435	1722	52	plan	plan	NOUN
ftr-435	1722	53	with	with	ADP
ftr-435	1722	54	respect	respect	NOUN
ftr-435	1722	55	to	to	ADP
ftr-435	1722	56	the	the	DET
ftr-435	1722	57	student	student	NOUN
ftr-435	1722	58	as	as	ADV
ftr-435	1722	59	long	long	ADV
ftr-435	1722	60	as	as	SCONJ
ftr-435	1722	61	the	the	DET
ftr-435	1722	62	distributions	distribution	NOUN
ftr-435	1722	63	from	from	ADP
ftr-435	1722	64	the	the	DET
ftr-435	1722	65	§	§	PROPN
ftr-435	1722	66	529	529	NUM
ftr-435	1722	67	plan	plan	NOUN
ftr-435	1722	68	are	be	AUX
ftr-435	1722	69	not	not	PART
ftr-435	1722	70	traced	trace	VERB
ftr-435	1722	71	to	to	ADP
ftr-435	1722	72	the	the	DET
ftr-435	1722	73	expenditures	expenditure	NOUN
ftr-435	1722	74	with	with	ADP
ftr-435	1722	75	respect	respect	NOUN
ftr-435	1722	76	to	to	ADP
ftr-435	1722	77	which	which	PRON
ftr-435	1722	78	the	the	DET
ftr-435	1722	79	credit	credit	NOUN
ftr-435	1722	80	is	be	AUX
ftr-435	1722	81	claimed	claim	VERB
ftr-435	1722	82	.	.	PUNCT
ftr-435	1723	1	in	in	ADP
ftr-435	1723	2	other	other	ADJ
ftr-435	1723	3	words	word	NOUN
ftr-435	1723	4	,	,	PUNCT
ftr-435	1723	5	both	both	DET
ftr-435	1723	6	benefits	benefit	NOUN
ftr-435	1723	7	are	be	AUX
ftr-435	1723	8	available	available	ADJ
ftr-435	1723	9	as	as	ADV
ftr-435	1723	10	long	long	ADV
ftr-435	1723	11	as	as	ADP
ftr-435	1723	12	qualified	qualified	ADJ
ftr-435	1723	13	expenditures	expenditure	NOUN
ftr-435	1723	14	for	for	ADP
ftr-435	1723	15	the	the	DET
ftr-435	1723	16	year	year	NOUN
ftr-435	1723	17	equal	equal	ADJ
ftr-435	1723	18	or	or	CCONJ
ftr-435	1723	19	exceed	exceed	VERB
ftr-435	1723	20	the	the	DET
ftr-435	1723	21	sum	sum	NOUN
ftr-435	1723	22	of	of	ADP
ftr-435	1723	23	the	the	DET
ftr-435	1723	24	distributions	distribution	NOUN
ftr-435	1723	25	from	from	ADP
ftr-435	1723	26	the	the	DET
ftr-435	1723	27	§	§	PROPN
ftr-435	1723	28	529	529	NUM
ftr-435	1723	29	plan	plan	NOUN
ftr-435	1723	30	and	and	CCONJ
ftr-435	1723	31	the	the	DET
ftr-435	1723	32	base	base	NOUN
ftr-435	1723	33	on	on	ADP
ftr-435	1723	34	which	which	PRON
ftr-435	1723	35	the	the	DET
ftr-435	1723	36	§	§	PROPN
ftr-435	1723	37	25a	25a	NOUN
ftr-435	1723	38	credit	credit	NOUN
ftr-435	1723	39	is	be	AUX
ftr-435	1723	40	calculated	calculate	VERB
ftr-435	1723	41	.	.	PUNCT
ftr-435	1724	1	a.	a.	NOUN
ftr-435	1724	2	notice	notice	PROPN
ftr-435	1724	3	2001	2001	NUM
ftr-435	1724	4	-	-	SYM
ftr-435	1724	5	55	55	NUM
ftr-435	1724	6	,	,	PUNCT
ftr-435	1724	7	2001	2001	NUM
ftr-435	1724	8	-	-	SYM
ftr-435	1724	9	39	39	NUM
ftr-435	1724	10	i.r.b	i.r.b	NOUN
ftr-435	1724	11	.	.	PUNCT
ftr-435	1725	1	299	299	NUM
ftr-435	1725	2	(	(	PUNCT
ftr-435	1725	3	9/8/01	9/8/01	NUM
ftr-435	1725	4	)	)	PUNCT
ftr-435	1725	5	.	.	PUNCT
ftr-435	1726	1	this	this	DET
ftr-435	1726	2	notice	notice	NOUN
ftr-435	1726	3	provides	provide	VERB
ftr-435	1726	4	guidance	guidance	NOUN
ftr-435	1726	5	to	to	ADP
ftr-435	1726	6	qualified	qualified	ADJ
ftr-435	1726	7	tuition	tuition	NOUN
ftr-435	1726	8	programs	program	NOUN
ftr-435	1726	9	described	describe	VERB
ftr-435	1726	10	in	in	ADP
ftr-435	1726	11	§	§	PROPN
ftr-435	1726	12	529	529	NUM
ftr-435	1726	13	and	and	CCONJ
ftr-435	1726	14	participants	participant	NOUN
ftr-435	1726	15	in	in	ADP
ftr-435	1726	16	§	§	PROPN
ftr-435	1726	17	529	529	NUM
ftr-435	1726	18	programs	program	NOUN
ftr-435	1726	19	regarding	regard	VERB
ftr-435	1726	20	the	the	DET
ftr-435	1726	21	restriction	restriction	NOUN
ftr-435	1726	22	on	on	ADP
ftr-435	1726	23	investment	investment	NOUN
ftr-435	1726	24	direction	direction	NOUN
ftr-435	1726	25	described	describe	VERB
ftr-435	1726	26	in	in	ADP
ftr-435	1726	27	§	§	PROPN
ftr-435	1726	28	529(b)(5	529(b)(5	NUM
ftr-435	1726	29	)	)	PUNCT
ftr-435	1726	30	,	,	PUNCT
ftr-435	1726	31	and	and	CCONJ
ftr-435	1726	32	sets	set	VERB
ftr-435	1726	33	forth	forth	ADP
ftr-435	1726	34	a	a	DET
ftr-435	1726	35	special	special	ADJ
ftr-435	1726	36	rule	rule	NOUN
ftr-435	1726	37	under	under	ADP
ftr-435	1726	38	which	which	PRON
ftr-435	1726	39	a	a	DET
ftr-435	1726	40	program	program	NOUN
ftr-435	1726	41	may	may	AUX
ftr-435	1726	42	permit	permit	VERB
ftr-435	1726	43	investments	investment	NOUN
ftr-435	1726	44	in	in	ADP
ftr-435	1726	45	a	a	DET
ftr-435	1726	46	§	§	PROPN
ftr-435	1726	47	529	529	NUM
ftr-435	1726	48	account	account	NOUN
ftr-435	1726	49	to	to	PART
ftr-435	1726	50	be	be	AUX
ftr-435	1726	51	changed	change	VERB
ftr-435	1726	52	annually	annually	ADV
ftr-435	1726	53	and	and	CCONJ
ftr-435	1726	54	upon	upon	SCONJ
ftr-435	1726	55	a	a	DET
ftr-435	1726	56	change	change	NOUN
ftr-435	1726	57	in	in	ADP
ftr-435	1726	58	the	the	DET
ftr-435	1726	59	designated	designate	VERB
ftr-435	1726	60	beneficiary	beneficiary	NOUN
ftr-435	1726	61	of	of	ADP
ftr-435	1726	62	the	the	DET
ftr-435	1726	63	account	account	NOUN
ftr-435	1726	64	.	.	PUNCT
ftr-435	1727	1	b.	b.	PROPN
ftr-435	1727	2	notice	notice	PROPN
ftr-435	1727	3	2001	2001	NUM
ftr-435	1727	4	-	-	SYM
ftr-435	1727	5	81	81	NUM
ftr-435	1727	6	,	,	PUNCT
ftr-435	1727	7	2001	2001	NUM
ftr-435	1727	8	-	-	SYM
ftr-435	1727	9	52	52	NUM
ftr-435	1727	10	i.r.b	i.r.b	NOUN
ftr-435	1727	11	.	.	PUNCT
ftr-435	1728	1	617	617	NUM
ftr-435	1728	2	(	(	PUNCT
ftr-435	1728	3	12/11/01	12/11/01	NUM
ftr-435	1728	4	)	)	PUNCT
ftr-435	1728	5	.	.	PUNCT
ftr-435	1729	1	provides	provide	VERB
ftr-435	1729	2	guidance	guidance	NOUN
ftr-435	1729	3	regarding	regard	VERB
ftr-435	1729	4	record	record	NOUN
ftr-435	1729	5	keeping	keeping	NOUN
ftr-435	1729	6	,	,	PUNCT
ftr-435	1729	7	reporting	reporting	NOUN
ftr-435	1729	8	,	,	PUNCT
ftr-435	1729	9	and	and	CCONJ
ftr-435	1729	10	other	other	ADJ
ftr-435	1729	11	requirements	requirement	NOUN
ftr-435	1729	12	applicable	applicable	ADJ
ftr-435	1729	13	to	to	ADP
ftr-435	1729	14	§	§	PROPN
ftr-435	1729	15	529	529	NUM
ftr-435	1729	16	qualified	qualified	ADJ
ftr-435	1729	17	tuition	tuition	NOUN
ftr-435	1729	18	programs	program	NOUN
ftr-435	1729	19	in	in	ADP
ftr-435	1729	20	light	light	NOUN
ftr-435	1729	21	of	of	ADP
ftr-435	1729	22	the	the	DET
ftr-435	1729	23	2001	2001	NUM
ftr-435	1729	24	act	act	NOUN
ftr-435	1729	25	amendments	amendment	NOUN
ftr-435	1729	26	.	.	PUNCT
ftr-435	1730	1	2002	2002	NUM
ftr-435	1730	2	]	]	PUNCT
ftr-435	1730	3	recent	recent	ADJ
ftr-435	1730	4	developments	development	NOUN
ftr-435	1730	5	in	in	ADP
ftr-435	1730	6	federal	federal	ADJ
ftr-435	1730	7	income	income	NOUN
ftr-435	1730	8	taxation	taxation	NOUN
ftr-435	1730	9	705	705	NUM
ftr-435	1730	10	2	2	NUM
ftr-435	1730	11	.	.	PUNCT
ftr-435	1730	12	eiras	eiras	PROPN
ftr-435	1730	13	get	get	VERB
ftr-435	1730	14	a	a	DET
ftr-435	1730	15	whole	whole	ADJ
ftr-435	1730	16	lot	lot	NOUN
ftr-435	1730	17	better	well	ADJ
ftr-435	1730	18	.	.	PUNCT
ftr-435	1731	1	the	the	DET
ftr-435	1731	2	2001	2001	NUM
ftr-435	1731	3	act	act	NOUN
ftr-435	1731	4	made	make	VERB
ftr-435	1731	5	a	a	DET
ftr-435	1731	6	number	number	NOUN
ftr-435	1731	7	of	of	ADP
ftr-435	1731	8	changes	change	NOUN
ftr-435	1731	9	in	in	ADP
ftr-435	1731	10	the	the	DET
ftr-435	1731	11	§	§	PROPN
ftr-435	1731	12	530	530	NUM
ftr-435	1731	13	education	education	NOUN
ftr-435	1731	14	ira	ira	PROPN
ftr-435	1731	15	(	(	PUNCT
ftr-435	1731	16	eira	eira	PROPN
ftr-435	1731	17	)	)	PUNCT
ftr-435	1731	18	rules	rule	NOUN
ftr-435	1731	19	that	that	PRON
ftr-435	1731	20	are	be	AUX
ftr-435	1731	21	effective	effective	ADJ
ftr-435	1731	22	beginning	begin	VERB
ftr-435	1731	23	in	in	ADP
ftr-435	1731	24	2002	2002	NUM
ftr-435	1731	25	.	.	PUNCT
ftr-435	1732	1	first	first	ADV
ftr-435	1732	2	,	,	PUNCT
ftr-435	1732	3	eiras	eiras	PROPN
ftr-435	1732	4	have	have	AUX
ftr-435	1732	5	been	be	AUX
ftr-435	1732	6	renamed	rename	VERB
ftr-435	1732	7	�	�	PROPN
ftr-435	1732	8	coverdell	coverdell	PROPN
ftr-435	1732	9	education	education	NOUN
ftr-435	1732	10	savings	saving	NOUN
ftr-435	1732	11	accounts	account	NOUN
ftr-435	1732	12	�	�	PROPN
ftr-435	1732	13	in	in	ADP
ftr-435	1732	14	honor	honor	NOUN
ftr-435	1732	15	of	of	ADP
ftr-435	1732	16	the	the	DET
ftr-435	1732	17	late	late	ADJ
ftr-435	1732	18	senator	senator	NOUN
ftr-435	1732	19	paul	paul	PROPN
ftr-435	1732	20	coverdell	coverdell	PROPN
ftr-435	1732	21	(	(	PUNCT
ftr-435	1732	22	r	r	NOUN
ftr-435	1732	23	,	,	PUNCT
ftr-435	1732	24	ga	ga	PROPN
ftr-435	1732	25	)	)	PUNCT
ftr-435	1732	26	.	.	PUNCT
ftr-435	1733	1	second	second	ADJ
ftr-435	1733	2	,	,	PUNCT
ftr-435	1733	3	the	the	DET
ftr-435	1733	4	annual	annual	ADJ
ftr-435	1733	5	limit	limit	NOUN
ftr-435	1733	6	on	on	ADP
ftr-435	1733	7	contributions	contribution	NOUN
ftr-435	1733	8	was	be	AUX
ftr-435	1733	9	increased	increase	VERB
ftr-435	1733	10	from	from	ADP
ftr-435	1733	11	$	$	SYM
ftr-435	1733	12	500	500	NUM
ftr-435	1733	13	to	to	PART
ftr-435	1733	14	$	$	SYM
ftr-435	1733	15	2,000	2,000	NUM
ftr-435	1733	16	.	.	PUNCT
ftr-435	1734	1	contributions	contribution	NOUN
ftr-435	1734	2	can	can	AUX
ftr-435	1734	3	qualify	qualify	VERB
ftr-435	1734	4	for	for	ADP
ftr-435	1734	5	a	a	DET
ftr-435	1734	6	year	year	NOUN
ftr-435	1734	7	as	as	ADV
ftr-435	1734	8	long	long	ADV
ftr-435	1734	9	as	as	SCONJ
ftr-435	1734	10	they	they	PRON
ftr-435	1734	11	are	be	AUX
ftr-435	1734	12	made	make	VERB
ftr-435	1734	13	during	during	ADP
ftr-435	1734	14	the	the	DET
ftr-435	1734	15	year	year	NOUN
ftr-435	1734	16	or	or	CCONJ
ftr-435	1734	17	during	during	ADP
ftr-435	1734	18	the	the	DET
ftr-435	1734	19	following	following	ADJ
ftr-435	1734	20	year	year	NOUN
ftr-435	1734	21	but	but	CCONJ
ftr-435	1734	22	before	before	ADP
ftr-435	1734	23	the	the	DET
ftr-435	1734	24	due	due	ADJ
ftr-435	1734	25	date	date	NOUN
ftr-435	1734	26	of	of	ADP
ftr-435	1734	27	the	the	DET
ftr-435	1734	28	tax	tax	NOUN
ftr-435	1734	29	return	return	NOUN
ftr-435	1734	30	for	for	ADP
ftr-435	1734	31	the	the	DET
ftr-435	1734	32	year	year	NOUN
ftr-435	1734	33	to	to	PART
ftr-435	1734	34	which	which	PRON
ftr-435	1734	35	the	the	DET
ftr-435	1734	36	contribution	contribution	NOUN
ftr-435	1734	37	relates	relate	VERB
ftr-435	1734	38	.	.	PUNCT
ftr-435	1735	1	irc	irc	PROPN
ftr-435	1735	2	§	§	PROPN
ftr-435	1735	3	530(f	530(f	PROPN
ftr-435	1735	4	)	)	PUNCT
ftr-435	1735	5	.	.	PUNCT
ftr-435	1736	1	third	third	ADJ
ftr-435	1736	2	,	,	PUNCT
ftr-435	1736	3	the	the	DET
ftr-435	1736	4	phase	phase	NOUN
ftr-435	1736	5	-	-	PUNCT
ftr-435	1736	6	out	out	ADP
ftr-435	1736	7	rules	rule	NOUN
ftr-435	1736	8	in	in	ADP
ftr-435	1736	9	§	§	PROPN
ftr-435	1736	10	530	530	NUM
ftr-435	1736	11	(	(	PUNCT
ftr-435	1736	12	c	c	X
ftr-435	1736	13	)	)	PUNCT
ftr-435	1736	14	were	be	AUX
ftr-435	1736	15	modified	modify	VERB
ftr-435	1736	16	to	to	PART
ftr-435	1736	17	provide	provide	VERB
ftr-435	1736	18	a	a	DET
ftr-435	1736	19	phase	phase	NOUN
ftr-435	1736	20	-	-	PUNCT
ftr-435	1736	21	out	out	ADP
ftr-435	1736	22	range	range	NOUN
ftr-435	1736	23	for	for	ADP
ftr-435	1736	24	married	married	ADJ
ftr-435	1736	25	taxpayers	taxpayer	NOUN
ftr-435	1736	26	filing	file	VERB
ftr-435	1736	27	joint	joint	ADJ
ftr-435	1736	28	returns	return	NOUN
ftr-435	1736	29	that	that	PRON
ftr-435	1736	30	is	be	AUX
ftr-435	1736	31	twice	twice	DET
ftr-435	1736	32	the	the	DET
ftr-435	1736	33	range	range	NOUN
ftr-435	1736	34	for	for	ADP
ftr-435	1736	35	single	single	ADJ
ftr-435	1736	36	taxpayers	taxpayer	NOUN
ftr-435	1736	37	.	.	PUNCT
ftr-435	1737	1	thus	thus	ADV
ftr-435	1737	2	,	,	PUNCT
ftr-435	1737	3	the	the	DET
ftr-435	1737	4	phase	phase	NOUN
ftr-435	1737	5	-	-	PUNCT
ftr-435	1737	6	out	out	ADP
ftr-435	1737	7	range	range	NOUN
ftr-435	1737	8	for	for	ADP
ftr-435	1737	9	married	married	ADJ
ftr-435	1737	10	taxpayers	taxpayer	NOUN
ftr-435	1737	11	filing	file	VERB
ftr-435	1737	12	jointly	jointly	ADV
ftr-435	1737	13	is	be	AUX
ftr-435	1737	14	between	between	ADP
ftr-435	1737	15	$	$	SYM
ftr-435	1737	16	190,000	190,000	NUM
ftr-435	1737	17	and	and	CCONJ
ftr-435	1737	18	$	$	SYM
ftr-435	1737	19	220,000	220,000	NUM
ftr-435	1737	20	of	of	ADP
ftr-435	1737	21	adjusted	adjusted	ADJ
ftr-435	1737	22	gross	gross	ADJ
ftr-435	1737	23	income	income	NOUN
ftr-435	1737	24	.	.	PUNCT
ftr-435	1738	1	the	the	DET
ftr-435	1738	2	18	18	NUM
ftr-435	1738	3	-	-	PUNCT
ftr-435	1738	4	year	year	NOUN
ftr-435	1738	5	old	old	ADJ
ftr-435	1738	6	age	age	NOUN
ftr-435	1738	7	ceiling	ceiling	NOUN
ftr-435	1738	8	on	on	ADP
ftr-435	1738	9	the	the	DET
ftr-435	1738	10	eligible	eligible	ADJ
ftr-435	1738	11	beneficiary	beneficiary	NOUN
ftr-435	1738	12	was	be	AUX
ftr-435	1738	13	removed	remove	VERB
ftr-435	1738	14	in	in	ADP
ftr-435	1738	15	the	the	DET
ftr-435	1738	16	case	case	NOUN
ftr-435	1738	17	of	of	ADP
ftr-435	1738	18	�	�	PROPN
ftr-435	1738	19	special	special	ADJ
ftr-435	1738	20	needs	need	NOUN
ftr-435	1738	21	�	�	PROPN
ftr-435	1738	22	children	child	NOUN
ftr-435	1738	23	.	.	PUNCT
ftr-435	1739	1	in	in	ADP
ftr-435	1739	2	addition	addition	NOUN
ftr-435	1739	3	,	,	PUNCT
ftr-435	1739	4	§	§	PROPN
ftr-435	1739	5	530(b)(2	530(b)(2	X
ftr-435	1739	6	)	)	PUNCT
ftr-435	1739	7	was	be	AUX
ftr-435	1739	8	amended	amend	VERB
ftr-435	1739	9	to	to	PART
ftr-435	1739	10	extend	extend	VERB
ftr-435	1739	11	the	the	DET
ftr-435	1739	12	exemption	exemption	NOUN
ftr-435	1739	13	from	from	ADP
ftr-435	1739	14	tax	tax	NOUN
ftr-435	1739	15	to	to	ADP
ftr-435	1739	16	distributions	distribution	NOUN
ftr-435	1739	17	for	for	ADP
ftr-435	1739	18	qualified	qualified	ADJ
ftr-435	1739	19	elementary	elementary	ADJ
ftr-435	1739	20	and	and	CCONJ
ftr-435	1739	21	secondary	secondary	ADJ
ftr-435	1739	22	school	school	NOUN
ftr-435	1739	23	expenses	expense	NOUN
ftr-435	1739	24	,	,	PUNCT
ftr-435	1739	25	including	include	VERB
ftr-435	1739	26	expenses	expense	NOUN
ftr-435	1739	27	of	of	ADP
ftr-435	1739	28	attending	attend	VERB
ftr-435	1739	29	religious	religious	ADJ
ftr-435	1739	30	elementary	elementary	ADJ
ftr-435	1739	31	and	and	CCONJ
ftr-435	1739	32	secondary	secondary	ADJ
ftr-435	1739	33	schools	school	NOUN
ftr-435	1739	34	and	and	CCONJ
ftr-435	1739	35	the	the	DET
ftr-435	1739	36	purchase	purchase	NOUN
ftr-435	1739	37	of	of	ADP
ftr-435	1739	38	family	family	NOUN
ftr-435	1739	39	computers	computer	NOUN
ftr-435	1739	40	.	.	PUNCT
ftr-435	1740	1	finally	finally	ADV
ftr-435	1740	2	,	,	PUNCT
ftr-435	1740	3	a	a	DET
ftr-435	1740	4	taxpayer	taxpayer	NOUN
ftr-435	1740	5	may	may	AUX
ftr-435	1740	6	both	both	PRON
ftr-435	1740	7	take	take	VERB
ftr-435	1740	8	advantage	advantage	NOUN
ftr-435	1740	9	of	of	ADP
ftr-435	1740	10	the	the	DET
ftr-435	1740	11	exclusion	exclusion	NOUN
ftr-435	1740	12	under	under	ADP
ftr-435	1740	13	§	§	PROPN
ftr-435	1740	14	530(d)(2	530(d)(2	NUM
ftr-435	1740	15	)	)	PUNCT
ftr-435	1740	16	and	and	CCONJ
ftr-435	1740	17	claim	claim	VERB
ftr-435	1740	18	the	the	DET
ftr-435	1740	19	hope	hope	NOUN
ftr-435	1740	20	credit	credit	NOUN
ftr-435	1740	21	or	or	CCONJ
ftr-435	1740	22	lifetime	lifetime	NOUN
ftr-435	1740	23	learning	learn	VERB
ftr-435	1740	24	credit	credit	NOUN
ftr-435	1740	25	under	under	ADP
ftr-435	1740	26	§	§	PROPN
ftr-435	1740	27	25a	25a	NOUN
ftr-435	1740	28	on	on	ADP
ftr-435	1740	29	behalf	behalf	NOUN
ftr-435	1740	30	of	of	ADP
ftr-435	1740	31	the	the	DET
ftr-435	1740	32	same	same	ADJ
ftr-435	1740	33	student	student	NOUN
ftr-435	1740	34	as	as	ADV
ftr-435	1740	35	long	long	ADV
ftr-435	1740	36	as	as	SCONJ
ftr-435	1740	37	the	the	DET
ftr-435	1740	38	distributions	distribution	NOUN
ftr-435	1740	39	from	from	ADP
ftr-435	1740	40	the	the	DET
ftr-435	1740	41	eira	eira	PROPN
ftr-435	1740	42	are	be	AUX
ftr-435	1740	43	not	not	PART
ftr-435	1740	44	traced	trace	VERB
ftr-435	1740	45	to	to	ADP
ftr-435	1740	46	the	the	DET
ftr-435	1740	47	expenditures	expenditure	NOUN
ftr-435	1740	48	with	with	ADP
ftr-435	1740	49	respect	respect	NOUN
ftr-435	1740	50	to	to	ADP
ftr-435	1740	51	which	which	PRON
ftr-435	1740	52	the	the	DET
ftr-435	1740	53	credit	credit	NOUN
ftr-435	1740	54	is	be	AUX
ftr-435	1740	55	claimed	claim	VERB
ftr-435	1740	56	.	.	PUNCT
ftr-435	1741	1	irc	irc	PROPN
ftr-435	1741	2	§	§	PROPN
ftr-435	1741	3	25(d)(2)(c)(i	25(d)(2)(c)(i	NUM
ftr-435	1741	4	)	)	PUNCT
ftr-435	1741	5	.	.	PUNCT
ftr-435	1742	1	in	in	ADP
ftr-435	1742	2	other	other	ADJ
ftr-435	1742	3	words	word	NOUN
ftr-435	1742	4	,	,	PUNCT
ftr-435	1742	5	both	both	DET
ftr-435	1742	6	benefits	benefit	NOUN
ftr-435	1742	7	are	be	AUX
ftr-435	1742	8	available	available	ADJ
ftr-435	1742	9	as	as	ADV
ftr-435	1742	10	long	long	ADV
ftr-435	1742	11	as	as	ADP
ftr-435	1742	12	qualified	qualified	ADJ
ftr-435	1742	13	expenditures	expenditure	NOUN
ftr-435	1742	14	for	for	ADP
ftr-435	1742	15	the	the	DET
ftr-435	1742	16	year	year	NOUN
ftr-435	1742	17	equal	equal	ADJ
ftr-435	1742	18	or	or	CCONJ
ftr-435	1742	19	exceed	exceed	VERB
ftr-435	1742	20	the	the	DET
ftr-435	1742	21	sum	sum	NOUN
ftr-435	1742	22	of	of	ADP
ftr-435	1742	23	the	the	DET
ftr-435	1742	24	distributions	distribution	NOUN
ftr-435	1742	25	from	from	ADP
ftr-435	1742	26	the	the	DET
ftr-435	1742	27	eira	eira	PROPN
ftr-435	1742	28	and	and	CCONJ
ftr-435	1742	29	the	the	DET
ftr-435	1742	30	base	base	NOUN
ftr-435	1742	31	on	on	ADP
ftr-435	1742	32	which	which	PRON
ftr-435	1742	33	the	the	DET
ftr-435	1742	34	§	§	PROPN
ftr-435	1742	35	25a	25a	NOUN
ftr-435	1742	36	credit	credit	NOUN
ftr-435	1742	37	is	be	AUX
ftr-435	1742	38	calculated	calculate	VERB
ftr-435	1742	39	.	.	PUNCT
ftr-435	1743	1	3	3	X
ftr-435	1743	2	.	.	X
ftr-435	1743	3	deductible	deductible	ADJ
ftr-435	1743	4	college	college	NOUN
ftr-435	1743	5	tuition	tuition	NOUN
ftr-435	1743	6	�	�	PROPN
ftr-435	1744	1	but	but	CCONJ
ftr-435	1744	2	you	you	PRON
ftr-435	1744	3	have	have	VERB
ftr-435	1744	4	to	to	PART
ftr-435	1744	5	run	run	VERB
ftr-435	1744	6	the	the	DET
ftr-435	1744	7	numbers	number	NOUN
ftr-435	1744	8	twice	twice	ADV
ftr-435	1744	9	.	.	PUNCT
ftr-435	1745	1	the	the	DET
ftr-435	1745	2	2001	2001	NUM
ftr-435	1745	3	act	act	NOUN
ftr-435	1745	4	added	add	VERB
ftr-435	1745	5	a	a	DET
ftr-435	1745	6	special	special	ADJ
ftr-435	1745	7	deduction	deduction	NOUN
ftr-435	1745	8	for	for	ADP
ftr-435	1745	9	qualified	qualified	ADJ
ftr-435	1745	10	tuition	tuition	NOUN
ftr-435	1745	11	and	and	CCONJ
ftr-435	1745	12	related	related	ADJ
ftr-435	1745	13	expenses	expense	NOUN
ftr-435	1745	14	in	in	ADP
ftr-435	1745	15	§	§	PROPN
ftr-435	1745	16	222	222	NUM
ftr-435	1745	17	.	.	PUNCT
ftr-435	1746	1	section	section	NOUN
ftr-435	1746	2	222	222	NUM
ftr-435	1746	3	operates	operate	VERB
ftr-435	1746	4	completely	completely	ADV
ftr-435	1746	5	independently	independently	ADV
ftr-435	1746	6	of	of	ADP
ftr-435	1746	7	the	the	DET
ftr-435	1746	8	rules	rule	NOUN
ftr-435	1746	9	of	of	ADP
ftr-435	1746	10	reg	reg	NOUN
ftr-435	1746	11	.	.	PUNCT
ftr-435	1747	1	§	§	PROPN
ftr-435	1747	2	1.162	1.162	NUM
ftr-435	1747	3	-	-	SYM
ftr-435	1747	4	5	5	NUM
ftr-435	1747	5	and	and	CCONJ
ftr-435	1747	6	is	be	AUX
ftr-435	1747	7	intended	intend	VERB
ftr-435	1747	8	primarily	primarily	ADV
ftr-435	1747	9	to	to	PART
ftr-435	1747	10	provide	provide	VERB
ftr-435	1747	11	a	a	DET
ftr-435	1747	12	deduction	deduction	NOUN
ftr-435	1747	13	for	for	ADP
ftr-435	1747	14	parents	parent	NOUN
ftr-435	1747	15	who	who	PRON
ftr-435	1747	16	pay	pay	VERB
ftr-435	1747	17	college	college	NOUN
ftr-435	1747	18	tuition	tuition	NOUN
ftr-435	1747	19	for	for	ADP
ftr-435	1747	20	their	their	PRON
ftr-435	1747	21	dependent	dependent	ADJ
ftr-435	1747	22	children	child	NOUN
ftr-435	1747	23	.	.	PUNCT
ftr-435	1748	1	the	the	DET
ftr-435	1748	2	deduction	deduction	NOUN
ftr-435	1748	3	is	be	AUX
ftr-435	1748	4	available	available	ADJ
ftr-435	1748	5	to	to	ADP
ftr-435	1748	6	students	student	NOUN
ftr-435	1748	7	who	who	PRON
ftr-435	1748	8	are	be	AUX
ftr-435	1748	9	not	not	PART
ftr-435	1748	10	claimed	claim	VERB
ftr-435	1748	11	as	as	ADP
ftr-435	1748	12	dependents	dependent	NOUN
ftr-435	1748	13	by	by	ADP
ftr-435	1748	14	another	another	DET
ftr-435	1748	15	taxpayer	taxpayer	NOUN
ftr-435	1748	16	and	and	CCONJ
ftr-435	1748	17	pay	pay	VERB
ftr-435	1748	18	their	their	PRON
ftr-435	1748	19	own	own	ADJ
ftr-435	1748	20	tuition	tuition	NOUN
ftr-435	1748	21	.	.	PUNCT
ftr-435	1749	1	see	see	VERB
ftr-435	1749	2	irc	irc	PROPN
ftr-435	1749	3	§	§	PROPN
ftr-435	1749	4	222(c)(3	222(c)(3	NOUN
ftr-435	1749	5	)	)	PUNCT
ftr-435	1749	6	.	.	PUNCT
ftr-435	1750	1	the	the	DET
ftr-435	1750	2	deduction	deduction	NOUN
ftr-435	1750	3	is	be	AUX
ftr-435	1750	4	limited	limit	VERB
ftr-435	1750	5	to	to	ADP
ftr-435	1750	6	tuition	tuition	NOUN
ftr-435	1750	7	and	and	CCONJ
ftr-435	1750	8	related	relate	VERB
ftr-435	1750	9	academic	academic	ADJ
ftr-435	1750	10	fees	fee	NOUN
ftr-435	1750	11	and	and	CCONJ
ftr-435	1750	12	does	do	AUX
ftr-435	1750	13	not	not	PART
ftr-435	1750	14	extend	extend	VERB
ftr-435	1750	15	to	to	ADP
ftr-435	1750	16	room	room	NOUN
ftr-435	1750	17	and	and	CCONJ
ftr-435	1750	18	board	board	NOUN
ftr-435	1750	19	.	.	PUNCT
ftr-435	1751	1	see	see	VERB
ftr-435	1751	2	irc	irc	PROPN
ftr-435	1751	3	§	§	PROPN
ftr-435	1751	4	222(d)(1	222(d)(1	PROPN
ftr-435	1751	5	)	)	PUNCT
ftr-435	1751	6	,	,	PUNCT
ftr-435	1751	7	cross	cross	ADJ
ftr-435	1751	8	-	-	ADJ
ftr-435	1751	9	referencing	referencing	ADJ
ftr-435	1751	10	to	to	ADP
ftr-435	1751	11	§	§	PROPN
ftr-435	1751	12	25a(g)(2	25a(g)(2	NUM
ftr-435	1751	13	)	)	PUNCT
ftr-435	1751	14	.	.	PUNCT
ftr-435	1752	1	as	as	SCONJ
ftr-435	1752	2	is	be	AUX
ftr-435	1752	3	true	true	ADJ
ftr-435	1752	4	with	with	ADP
ftr-435	1752	5	respect	respect	NOUN
ftr-435	1752	6	to	to	ADP
ftr-435	1752	7	the	the	DET
ftr-435	1752	8	other	other	ADJ
ftr-435	1752	9	tax	tax	NOUN
ftr-435	1752	10	expenditure	expenditure	NOUN
ftr-435	1752	11	provisions	provision	NOUN
ftr-435	1752	12	intended	intend	VERB
ftr-435	1752	13	to	to	PART
ftr-435	1752	14	subsidize	subsidize	VERB
ftr-435	1752	15	higher	high	ADJ
ftr-435	1752	16	education	education	NOUN
ftr-435	1752	17	expenses	expense	NOUN
ftr-435	1752	18	,	,	PUNCT
ftr-435	1752	19	the	the	DET
ftr-435	1752	20	deduction	deduction	NOUN
ftr-435	1752	21	is	be	AUX
ftr-435	1752	22	not	not	PART
ftr-435	1752	23	available	available	ADJ
ftr-435	1752	24	for	for	ADP
ftr-435	1752	25	high	high	ADJ
ftr-435	1752	26	-	-	PUNCT
ftr-435	1752	27	income	income	NOUN
ftr-435	1752	28	taxpayers	taxpayer	NOUN
ftr-435	1752	29	.	.	PUNCT
ftr-435	1753	1	unlike	unlike	ADP
ftr-435	1753	2	most	most	ADJ
ftr-435	1753	3	other	other	ADJ
ftr-435	1753	4	tax	tax	NOUN
ftr-435	1753	5	expenditure	expenditure	NOUN
ftr-435	1753	6	benefits	benefit	NOUN
ftr-435	1753	7	,	,	PUNCT
ftr-435	1753	8	which	which	PRON
ftr-435	1753	9	are	be	AUX
ftr-435	1753	10	phased	phase	VERB
ftr-435	1753	11	-	-	PUNCT
ftr-435	1753	12	out	out	NOUN
ftr-435	1753	13	over	over	ADP
ftr-435	1753	14	an	an	DET
ftr-435	1753	15	income	income	NOUN
ftr-435	1753	16	range	range	NOUN
ftr-435	1753	17	,	,	PUNCT
ftr-435	1753	18	however	however	ADV
ftr-435	1753	19	,	,	PUNCT
ftr-435	1753	20	the	the	DET
ftr-435	1753	21	§	§	PROPN
ftr-435	1753	22	222	222	NUM
ftr-435	1753	23	deduction	deduction	NOUN
ftr-435	1753	24	is	be	AUX
ftr-435	1753	25	subject	subject	ADJ
ftr-435	1753	26	to	to	ADP
ftr-435	1753	27	a	a	DET
ftr-435	1753	28	cliff	cliff	NOUN
ftr-435	1753	29	-	-	PUNCT
ftr-435	1753	30	effect	effect	NOUN
ftr-435	1753	31	disallowance	disallowance	NOUN
ftr-435	1753	32	rule	rule	NOUN
ftr-435	1753	33	.	.	PUNCT
ftr-435	1754	1	in	in	ADP
ftr-435	1754	2	2002	2002	NUM
ftr-435	1754	3	and	and	CCONJ
ftr-435	1754	4	2003	2003	NUM
ftr-435	1754	5	,	,	PUNCT
ftr-435	1754	6	for	for	ADP
ftr-435	1754	7	single	single	ADJ
ftr-435	1754	8	taxpayers	taxpayer	NOUN
ftr-435	1754	9	whose	whose	DET
ftr-435	1754	10	adjusted	adjust	VERB
ftr-435	1754	11	gross	gross	ADJ
ftr-435	1754	12	income	income	NOUN
ftr-435	1754	13	does	do	AUX
ftr-435	1754	14	not	not	PART
ftr-435	1754	15	exceed	exceed	VERB
ftr-435	1754	16	$	$	SYM
ftr-435	1754	17	65,000	65,000	NUM
ftr-435	1754	18	and	and	CCONJ
ftr-435	1754	19	for	for	ADP
ftr-435	1754	20	married	married	ADJ
ftr-435	1754	21	taxpayers	taxpayer	NOUN
ftr-435	1754	22	filing	file	VERB
ftr-435	1754	23	a	a	DET
ftr-435	1754	24	joint	joint	ADJ
ftr-435	1754	25	return	return	NOUN
ftr-435	1754	26	whose	whose	DET
ftr-435	1754	27	gross	gross	ADJ
ftr-435	1754	28	income	income	NOUN
ftr-435	1754	29	does	do	AUX
ftr-435	1754	30	not	not	PART
ftr-435	1754	31	exceed	exceed	VERB
ftr-435	1754	32	$	$	SYM
ftr-435	1754	33	130,000	130,000	NUM
ftr-435	1754	34	the	the	DET
ftr-435	1754	35	maximum	maximum	ADJ
ftr-435	1754	36	deduction	deduction	NOUN
ftr-435	1754	37	is	be	AUX
ftr-435	1754	38	$	$	SYM
ftr-435	1754	39	3,000	3,000	NUM
ftr-435	1754	40	.	.	PUNCT
ftr-435	1755	1	taxpayers	taxpayer	NOUN
ftr-435	1755	2	whose	whose	DET
ftr-435	1755	3	adjusted	adjust	VERB
ftr-435	1755	4	gross	gross	ADJ
ftr-435	1755	5	income	income	NOUN
ftr-435	1755	6	exceeds	exceed	VERB
ftr-435	1755	7	those	those	DET
ftr-435	1755	8	ceilings	ceiling	NOUN
ftr-435	1755	9	may	may	AUX
ftr-435	1755	10	not	not	PART
ftr-435	1755	11	claim	claim	VERB
ftr-435	1755	12	any	any	DET
ftr-435	1755	13	deduction	deduction	NOUN
ftr-435	1755	14	whatsoever	whatsoever	ADV
ftr-435	1755	15	.	.	PUNCT
ftr-435	1756	1	for	for	ADP
ftr-435	1756	2	2004	2004	NUM
ftr-435	1756	3	and	and	CCONJ
ftr-435	1756	4	2005	2005	NUM
ftr-435	1756	5	,	,	PUNCT
ftr-435	1756	6	a	a	DET
ftr-435	1756	7	maximum	maximum	ADJ
ftr-435	1756	8	deduction	deduction	NOUN
ftr-435	1756	9	of	of	ADP
ftr-435	1756	10	$	$	SYM
ftr-435	1756	11	4,000	4,000	NUM
ftr-435	1756	12	is	be	AUX
ftr-435	1756	13	allowed	allow	VERB
ftr-435	1756	14	for	for	ADP
ftr-435	1756	15	single	single	ADJ
ftr-435	1756	16	taxpayers	taxpayer	NOUN
ftr-435	1756	17	706	706	NUM
ftr-435	1756	18	florida	florida	PROPN
ftr-435	1756	19	tax	tax	NOUN
ftr-435	1756	20	review	review	NOUN
ftr-435	1756	21	[	[	X
ftr-435	1756	22	vol.5	vol.5	ADV
ftr-435	1756	23	:	:	PUNCT
ftr-435	1756	24	si	si	X
ftr-435	1756	25	whose	whose	DET
ftr-435	1756	26	adjusted	adjust	VERB
ftr-435	1756	27	gross	gross	ADJ
ftr-435	1756	28	income	income	NOUN
ftr-435	1756	29	does	do	AUX
ftr-435	1756	30	not	not	PART
ftr-435	1756	31	exceed	exceed	VERB
ftr-435	1756	32	$	$	SYM
ftr-435	1756	33	65,000	65,000	NUM
ftr-435	1756	34	and	and	CCONJ
ftr-435	1756	35	for	for	ADP
ftr-435	1756	36	married	married	ADJ
ftr-435	1756	37	taxpayers	taxpayer	NOUN
ftr-435	1756	38	filing	file	VERB
ftr-435	1756	39	a	a	DET
ftr-435	1756	40	joint	joint	ADJ
ftr-435	1756	41	return	return	NOUN
ftr-435	1756	42	whose	whose	DET
ftr-435	1756	43	gross	gross	ADJ
ftr-435	1756	44	income	income	NOUN
ftr-435	1756	45	does	do	AUX
ftr-435	1756	46	not	not	PART
ftr-435	1756	47	exceed	exceed	VERB
ftr-435	1756	48	$	$	SYM
ftr-435	1756	49	130,000	130,000	NUM
ftr-435	1756	50	.	.	PUNCT
ftr-435	1757	1	a	a	DET
ftr-435	1757	2	maximum	maximum	ADJ
ftr-435	1757	3	deduction	deduction	NOUN
ftr-435	1757	4	of	of	ADP
ftr-435	1757	5	$	$	SYM
ftr-435	1757	6	2,000	2,000	NUM
ftr-435	1757	7	is	be	AUX
ftr-435	1757	8	allowed	allow	VERB
ftr-435	1757	9	for	for	ADP
ftr-435	1757	10	single	single	ADJ
ftr-435	1757	11	taxpayers	taxpayer	NOUN
ftr-435	1757	12	whose	whose	DET
ftr-435	1757	13	adjusted	adjust	VERB
ftr-435	1757	14	gross	gross	ADJ
ftr-435	1757	15	income	income	NOUN
ftr-435	1757	16	does	do	AUX
ftr-435	1757	17	not	not	PART
ftr-435	1757	18	exceed	exceed	VERB
ftr-435	1757	19	$	$	SYM
ftr-435	1757	20	80,000	80,000	NUM
ftr-435	1757	21	and	and	CCONJ
ftr-435	1757	22	for	for	ADP
ftr-435	1757	23	married	married	ADJ
ftr-435	1757	24	taxpayers	taxpayer	NOUN
ftr-435	1757	25	filing	file	VERB
ftr-435	1757	26	a	a	DET
ftr-435	1757	27	joint	joint	ADJ
ftr-435	1757	28	return	return	NOUN
ftr-435	1757	29	whose	whose	DET
ftr-435	1757	30	gross	gross	ADJ
ftr-435	1757	31	income	income	NOUN
ftr-435	1757	32	does	do	AUX
ftr-435	1757	33	not	not	PART
ftr-435	1757	34	exceed	exceed	VERB
ftr-435	1757	35	$	$	SYM
ftr-435	1757	36	160,000	160,000	NUM
ftr-435	1757	37	.	.	PUNCT
ftr-435	1758	1	taxpayers	taxpayer	NOUN
ftr-435	1758	2	whose	whose	DET
ftr-435	1758	3	adjusted	adjust	VERB
ftr-435	1758	4	gross	gross	ADJ
ftr-435	1758	5	income	income	NOUN
ftr-435	1758	6	exceeds	exceed	VERB
ftr-435	1758	7	the	the	DET
ftr-435	1758	8	applicable	applicable	ADJ
ftr-435	1758	9	$	$	SYM
ftr-435	1758	10	80,000	80,000	NUM
ftr-435	1758	11	or	or	CCONJ
ftr-435	1758	12	$	$	SYM
ftr-435	1758	13	160,000	160,000	NUM
ftr-435	1758	14	ceiling	ceiling	NOUN
ftr-435	1758	15	may	may	AUX
ftr-435	1758	16	not	not	PART
ftr-435	1758	17	claim	claim	VERB
ftr-435	1758	18	any	any	DET
ftr-435	1758	19	deduction	deduction	NOUN
ftr-435	1758	20	.	.	PUNCT
ftr-435	1759	1	section	section	NOUN
ftr-435	1759	2	222(c	222(c	PROPN
ftr-435	1759	3	)	)	PUNCT
ftr-435	1759	4	provides	provide	VERB
ftr-435	1759	5	elaborate	elaborate	ADJ
ftr-435	1759	6	rules	rule	NOUN
ftr-435	1759	7	designed	design	VERB
ftr-435	1759	8	to	to	PART
ftr-435	1759	9	deny	deny	VERB
ftr-435	1759	10	the	the	DET
ftr-435	1759	11	deduction	deduction	NOUN
ftr-435	1759	12	if	if	SCONJ
ftr-435	1759	13	the	the	DET
ftr-435	1759	14	taxpayer	taxpayer	NOUN
ftr-435	1759	15	claims	claim	VERB
ftr-435	1759	16	the	the	DET
ftr-435	1759	17	§	§	PROPN
ftr-435	1759	18	25a	25a	NOUN
ftr-435	1759	19	hope	hope	NOUN
ftr-435	1759	20	scholarship	scholarship	NOUN
ftr-435	1759	21	or	or	CCONJ
ftr-435	1759	22	lifetime	lifetime	NOUN
ftr-435	1759	23	learning	learning	NOUN
ftr-435	1759	24	credit	credit	NOUN
ftr-435	1759	25	.	.	PUNCT
ftr-435	1760	1	section	section	NOUN
ftr-435	1760	2	222(c	222(c	PROPN
ftr-435	1760	3	)	)	PUNCT
ftr-435	1760	4	also	also	ADV
ftr-435	1760	5	reduces	reduce	VERB
ftr-435	1760	6	the	the	DET
ftr-435	1760	7	deduction	deduction	NOUN
ftr-435	1760	8	by	by	ADP
ftr-435	1760	9	any	any	DET
ftr-435	1760	10	exclusions	exclusion	NOUN
ftr-435	1760	11	under	under	ADP
ftr-435	1760	12	§	§	PROPN
ftr-435	1760	13	§	§	PROPN
ftr-435	1760	14	135	135	NUM
ftr-435	1760	15	,	,	PUNCT
ftr-435	1760	16	529	529	NUM
ftr-435	1760	17	,	,	PUNCT
ftr-435	1760	18	or	or	CCONJ
ftr-435	1760	19	530	530	NUM
ftr-435	1760	20	.	.	PUNCT
ftr-435	1761	1	the	the	DET
ftr-435	1761	2	§	§	PROPN
ftr-435	1761	3	222	222	NUM
ftr-435	1761	4	deduction	deduction	NOUN
ftr-435	1761	5	is	be	AUX
ftr-435	1761	6	allowed	allow	VERB
ftr-435	1761	7	in	in	ADP
ftr-435	1761	8	reducing	reduce	VERB
ftr-435	1761	9	gross	gross	ADJ
ftr-435	1761	10	income	income	NOUN
ftr-435	1761	11	to	to	ADP
ftr-435	1761	12	adjusted	adjust	VERB
ftr-435	1761	13	gross	gross	ADJ
ftr-435	1761	14	income	income	NOUN
ftr-435	1761	15	;	;	PUNCT
ftr-435	1761	16	a	a	DET
ftr-435	1761	17	taxpayer	taxpayer	NOUN
ftr-435	1761	18	is	be	AUX
ftr-435	1761	19	not	not	PART
ftr-435	1761	20	required	require	VERB
ftr-435	1761	21	to	to	PART
ftr-435	1761	22	itemize	itemize	VERB
ftr-435	1761	23	deductions	deduction	NOUN
ftr-435	1761	24	to	to	PART
ftr-435	1761	25	claim	claim	VERB
ftr-435	1761	26	the	the	DET
ftr-435	1761	27	§	§	PROPN
ftr-435	1761	28	222	222	NUM
ftr-435	1761	29	qualified	qualified	ADJ
ftr-435	1761	30	tuition	tuition	NOUN
ftr-435	1761	31	deduction	deduction	NOUN
ftr-435	1761	32	.	.	PUNCT
ftr-435	1762	1	section	section	NOUN
ftr-435	1762	2	222	222	NUM
ftr-435	1762	3	sunsets	sunset	NOUN
ftr-435	1762	4	completely	completely	ADV
ftr-435	1762	5	after	after	ADP
ftr-435	1762	6	2005	2005	NUM
ftr-435	1762	7	.	.	PUNCT
ftr-435	1763	1	4	4	X
ftr-435	1763	2	.	.	NUM
ftr-435	1763	3	expanded	expand	VERB
ftr-435	1763	4	deductibility	deductibility	NOUN
ftr-435	1763	5	of	of	ADP
ftr-435	1763	6	educational	educational	ADJ
ftr-435	1763	7	loan	loan	NOUN
ftr-435	1763	8	interest	interest	NOUN
ftr-435	1763	9	.	.	PUNCT
ftr-435	1764	1	the	the	DET
ftr-435	1764	2	2001	2001	NUM
ftr-435	1764	3	act	act	NOUN
ftr-435	1764	4	amended	amend	VERB
ftr-435	1764	5	the	the	DET
ftr-435	1764	6	§	§	PROPN
ftr-435	1764	7	221	221	NUM
ftr-435	1764	8	deduction	deduction	NOUN
ftr-435	1764	9	for	for	ADP
ftr-435	1764	10	interest	interest	NOUN
ftr-435	1764	11	on	on	ADP
ftr-435	1764	12	educational	educational	ADJ
ftr-435	1764	13	loans	loan	NOUN
ftr-435	1764	14	in	in	ADP
ftr-435	1764	15	two	two	NUM
ftr-435	1764	16	significant	significant	ADJ
ftr-435	1764	17	respects	respect	NOUN
ftr-435	1764	18	.	.	PUNCT
ftr-435	1765	1	first	first	ADV
ftr-435	1765	2	,	,	PUNCT
ftr-435	1765	3	§	§	PROPN
ftr-435	1765	4	221(d	221(d	NUM
ftr-435	1765	5	)	)	PUNCT
ftr-435	1765	6	,	,	PUNCT
ftr-435	1765	7	which	which	PRON
ftr-435	1765	8	limited	limit	VERB
ftr-435	1765	9	the	the	DET
ftr-435	1765	10	availability	availability	NOUN
ftr-435	1765	11	of	of	ADP
ftr-435	1765	12	the	the	DET
ftr-435	1765	13	deduction	deduction	NOUN
ftr-435	1765	14	to	to	ADP
ftr-435	1765	15	interest	interest	NOUN
ftr-435	1765	16	paid	pay	VERB
ftr-435	1765	17	for	for	ADP
ftr-435	1765	18	the	the	DET
ftr-435	1765	19	first	first	ADJ
ftr-435	1765	20	sixty	sixty	NUM
ftr-435	1765	21	months	month	NOUN
ftr-435	1765	22	of	of	ADP
ftr-435	1765	23	the	the	DET
ftr-435	1765	24	loan	loan	NOUN
ftr-435	1765	25	repayment	repayment	NOUN
ftr-435	1765	26	period	period	NOUN
ftr-435	1765	27	,	,	PUNCT
ftr-435	1765	28	was	be	AUX
ftr-435	1765	29	repealed	repeal	VERB
ftr-435	1765	30	.	.	PUNCT
ftr-435	1766	1	second	second	ADJ
ftr-435	1766	2	,	,	PUNCT
ftr-435	1766	3	the	the	DET
ftr-435	1766	4	phase	phase	NOUN
ftr-435	1766	5	-	-	PUNCT
ftr-435	1766	6	out	out	ADP
ftr-435	1766	7	range	range	NOUN
ftr-435	1766	8	under	under	ADP
ftr-435	1766	9	§	§	PROPN
ftr-435	1766	10	221(b	221(b	PROPN
ftr-435	1766	11	)	)	PUNCT
ftr-435	1766	12	was	be	AUX
ftr-435	1766	13	increased	increase	VERB
ftr-435	1766	14	.	.	PUNCT
ftr-435	1767	1	for	for	ADP
ftr-435	1767	2	years	year	NOUN
ftr-435	1767	3	after	after	ADP
ftr-435	1767	4	2001	2001	NUM
ftr-435	1767	5	,	,	PUNCT
ftr-435	1767	6	the	the	DET
ftr-435	1767	7	deduction	deduction	NOUN
ftr-435	1767	8	is	be	AUX
ftr-435	1767	9	phased	phase	VERB
ftr-435	1767	10	out	out	ADP
ftr-435	1767	11	for	for	ADP
ftr-435	1767	12	single	single	ADJ
ftr-435	1767	13	taxpayers	taxpayer	NOUN
ftr-435	1767	14	whose	whose	DET
ftr-435	1767	15	�	�	SYM
ftr-435	1767	16	modified	modify	VERB
ftr-435	1767	17	�	�	PROPN
ftr-435	1767	18	adjusted	adjust	VERB
ftr-435	1767	19	gross	gross	ADJ
ftr-435	1767	20	income	income	NOUN
ftr-435	1767	21	exceeds	exceed	VERB
ftr-435	1767	22	$	$	SYM
ftr-435	1767	23	50,000	50,000	NUM
ftr-435	1767	24	and	and	CCONJ
ftr-435	1767	25	for	for	ADP
ftr-435	1767	26	married	married	ADJ
ftr-435	1767	27	taxpayers	taxpayer	NOUN
ftr-435	1767	28	filing	file	VERB
ftr-435	1767	29	a	a	DET
ftr-435	1767	30	joint	joint	ADJ
ftr-435	1767	31	return	return	NOUN
ftr-435	1767	32	whose	whose	DET
ftr-435	1767	33	modified	modified	ADJ
ftr-435	1767	34	gross	gross	ADJ
ftr-435	1767	35	income	income	NOUN
ftr-435	1767	36	exceeds	exceed	VERB
ftr-435	1767	37	$	$	SYM
ftr-435	1767	38	100,000	100,000	NUM
ftr-435	1767	39	.	.	PUNCT
ftr-435	1768	1	the	the	DET
ftr-435	1768	2	deduction	deduction	NOUN
ftr-435	1768	3	is	be	AUX
ftr-435	1768	4	completely	completely	ADV
ftr-435	1768	5	phased	phase	VERB
ftr-435	1768	6	out	out	ADP
ftr-435	1768	7	for	for	ADP
ftr-435	1768	8	single	single	ADJ
ftr-435	1768	9	taxpayers	taxpayer	NOUN
ftr-435	1768	10	whose	whose	DET
ftr-435	1768	11	modified	modified	ADJ
ftr-435	1768	12	adjusted	adjust	VERB
ftr-435	1768	13	gross	gross	ADJ
ftr-435	1768	14	income	income	NOUN
ftr-435	1768	15	exceeds	exceed	VERB
ftr-435	1768	16	$	$	SYM
ftr-435	1768	17	65,000	65,000	NUM
ftr-435	1768	18	and	and	CCONJ
ftr-435	1768	19	for	for	ADP
ftr-435	1768	20	married	married	ADJ
ftr-435	1768	21	taxpayers	taxpayer	NOUN
ftr-435	1768	22	filing	file	VERB
ftr-435	1768	23	a	a	DET
ftr-435	1768	24	joint	joint	ADJ
ftr-435	1768	25	return	return	NOUN
ftr-435	1768	26	whose	whose	DET
ftr-435	1768	27	modified	modified	ADJ
ftr-435	1768	28	adjusted	adjust	VERB
ftr-435	1768	29	gross	gross	ADJ
ftr-435	1768	30	income	income	NOUN
ftr-435	1768	31	exceeds	exceed	VERB
ftr-435	1768	32	$	$	SYM
ftr-435	1768	33	130,000	130,000	NUM
ftr-435	1768	34	.	.	PUNCT
ftr-435	1769	1	these	these	DET
ftr-435	1769	2	phase	phase	NOUN
ftr-435	1769	3	-	-	PUNCT
ftr-435	1769	4	out	out	ADP
ftr-435	1769	5	thresholds	threshold	NOUN
ftr-435	1769	6	continue	continue	VERB
ftr-435	1769	7	to	to	PART
ftr-435	1769	8	be	be	AUX
ftr-435	1769	9	indexed	index	VERB
ftr-435	1769	10	for	for	ADP
ftr-435	1769	11	inflation	inflation	NOUN
ftr-435	1769	12	after	after	ADP
ftr-435	1769	13	2001	2001	NUM
ftr-435	1769	14	.	.	PUNCT
ftr-435	1770	1	see	see	VERB
ftr-435	1770	2	irc	irc	PROPN
ftr-435	1770	3	§	§	PROPN
ftr-435	1770	4	221(g	221(g	PROPN
ftr-435	1770	5	)	)	PUNCT
ftr-435	1770	6	.	.	PUNCT
ftr-435	1771	1	vi	vi	X
ftr-435	1771	2	.	.	PUNCT
ftr-435	1771	3	corporations	corporation	NOUN
ftr-435	1771	4	a.	a.	NOUN
ftr-435	1771	5	entity	entity	NOUN
ftr-435	1771	6	and	and	CCONJ
ftr-435	1771	7	formation	formation	NOUN
ftr-435	1771	8	1	1	NUM
ftr-435	1771	9	.	.	PUNCT
ftr-435	1772	1	t.d	t.d	PROPN
ftr-435	1772	2	.	.	PROPN
ftr-435	1772	3	8936	8936	NUM
ftr-435	1772	4	,	,	PUNCT
ftr-435	1772	5	definition	definition	NOUN
ftr-435	1772	6	of	of	ADP
ftr-435	1772	7	contribution	contribution	NOUN
ftr-435	1772	8	in	in	ADP
ftr-435	1772	9	aid	aid	NOUN
ftr-435	1772	10	of	of	ADP
ftr-435	1772	11	construction	construction	NOUN
ftr-435	1772	12	under	under	ADP
ftr-435	1772	13	section	section	NOUN
ftr-435	1772	14	118(c	118(c	PROPN
ftr-435	1772	15	)	)	PUNCT
ftr-435	1772	16	,	,	PUNCT
ftr-435	1772	17	66	66	NUM
ftr-435	1772	18	f.r	f.r	PROPN
ftr-435	1772	19	.	.	PROPN
ftr-435	1772	20	2252	2252	NUM
ftr-435	1772	21	(	(	PUNCT
ftr-435	1772	22	1/11/01	1/11/01	NUM
ftr-435	1772	23	)	)	PUNCT
ftr-435	1772	24	.	.	PUNCT
ftr-435	1773	1	final	final	ADJ
ftr-435	1773	2	reg	reg	NOUN
ftr-435	1773	3	.	.	PUNCT
ftr-435	1774	1	§	§	PROPN
ftr-435	1774	2	1.118	1.118	NUM
ftr-435	1774	3	-	-	SYM
ftr-435	1774	4	2	2	NUM
ftr-435	1774	5	deals	deal	NOUN
ftr-435	1774	6	with	with	ADP
ftr-435	1774	7	the	the	DET
ftr-435	1774	8	exclusion	exclusion	NOUN
ftr-435	1774	9	from	from	ADP
ftr-435	1774	10	gross	gross	ADJ
ftr-435	1774	11	income	income	NOUN
ftr-435	1774	12	of	of	ADP
ftr-435	1774	13	qualified	qualified	ADJ
ftr-435	1774	14	contributions	contribution	NOUN
ftr-435	1774	15	in	in	ADP
ftr-435	1774	16	aid	aid	NOUN
ftr-435	1774	17	of	of	ADP
ftr-435	1774	18	construction	construction	NOUN
ftr-435	1774	19	received	receive	VERB
ftr-435	1774	20	by	by	ADP
ftr-435	1774	21	a	a	DET
ftr-435	1774	22	regulated	regulated	ADJ
ftr-435	1774	23	public	public	ADJ
ftr-435	1774	24	utility	utility	NOUN
ftr-435	1774	25	that	that	PRON
ftr-435	1774	26	provides	provide	VERB
ftr-435	1774	27	water	water	NOUN
ftr-435	1774	28	or	or	CCONJ
ftr-435	1774	29	sewage	sewage	NOUN
ftr-435	1774	30	services	service	NOUN
ftr-435	1774	31	.	.	PUNCT
ftr-435	1775	1	2	2	X
ftr-435	1775	2	.	.	X
ftr-435	1775	3	read	read	VERB
ftr-435	1775	4	the	the	DET
ftr-435	1775	5	dictum	dictum	NOUN
ftr-435	1775	6	;	;	PUNCT
ftr-435	1775	7	the	the	DET
ftr-435	1775	8	1999	1999	NUM
ftr-435	1775	9	amendments	amendment	NOUN
ftr-435	1775	10	to	to	ADP
ftr-435	1775	11	§	§	PROPN
ftr-435	1775	12	§	§	PROPN
ftr-435	1775	13	357(c	357(c	PROPN
ftr-435	1775	14	)	)	PUNCT
ftr-435	1775	15	and	and	CCONJ
ftr-435	1775	16	358(d	358(d	NUM
ftr-435	1775	17	)	)	PUNCT
ftr-435	1775	18	wouldn	wouldn	PROPN
ftr-435	1775	19	�	�	PROPN
ftr-435	1775	20	t	t	PROPN
ftr-435	1775	21	have	have	AUX
ftr-435	1775	22	changed	change	VERB
ftr-435	1775	23	the	the	DET
ftr-435	1775	24	result	result	NOUN
ftr-435	1775	25	.	.	PUNCT
ftr-435	1776	1	seggerman	seggerman	ADJ
ftr-435	1776	2	farms	farm	NOUN
ftr-435	1776	3	,	,	PUNCT
ftr-435	1776	4	inc	inc	PROPN
ftr-435	1776	5	.	.	PROPN
ftr-435	1777	1	v.	v.	PROPN
ftr-435	1777	2	commissioner	commissioner	PROPN
ftr-435	1777	3	,	,	PUNCT
ftr-435	1777	4	t.c	t.c	PROPN
ftr-435	1777	5	.	.	PROPN
ftr-435	1777	6	memo	memo	NOUN
ftr-435	1777	7	.	.	PUNCT
ftr-435	1778	1	2001	2001	NUM
ftr-435	1778	2	-	-	SYM
ftr-435	1778	3	99	99	NUM
ftr-435	1778	4	(	(	PUNCT
ftr-435	1778	5	4/25/01	4/25/01	NUM
ftr-435	1778	6	)	)	PUNCT
ftr-435	1778	7	.	.	PUNCT
ftr-435	1779	1	the	the	DET
ftr-435	1779	2	tax	tax	NOUN
ftr-435	1779	3	court	court	NOUN
ftr-435	1779	4	(	(	PUNCT
ftr-435	1779	5	judge	judge	PROPN
ftr-435	1779	6	cohen	cohen	PROPN
ftr-435	1779	7	)	)	PUNCT
ftr-435	1779	8	held	hold	VERB
ftr-435	1779	9	that	that	SCONJ
ftr-435	1779	10	§	§	PROPN
ftr-435	1779	11	357(c	357(c	PROPN
ftr-435	1779	12	)	)	PUNCT
ftr-435	1779	13	requires	require	VERB
ftr-435	1779	14	gain	gain	VERB
ftr-435	1779	15	recognition	recognition	NOUN
ftr-435	1779	16	when	when	SCONJ
ftr-435	1779	17	the	the	DET
ftr-435	1779	18	liabilities	liability	NOUN
ftr-435	1779	19	assumed	assume	VERB
ftr-435	1779	20	by	by	ADP
ftr-435	1779	21	the	the	DET
ftr-435	1779	22	2002	2002	NUM
ftr-435	1779	23	]	]	PUNCT
ftr-435	1779	24	recent	recent	ADJ
ftr-435	1779	25	developments	development	NOUN
ftr-435	1779	26	in	in	ADP
ftr-435	1779	27	federal	federal	ADJ
ftr-435	1779	28	income	income	NOUN
ftr-435	1779	29	taxation	taxation	NOUN
ftr-435	1779	30	707	707	NUM
ftr-435	1779	31	corporation	corporation	NOUN
ftr-435	1779	32	exceed	exceed	VERB
ftr-435	1779	33	the	the	DET
ftr-435	1779	34	transferor	transferor	NOUN
ftr-435	1779	35	shareholder	shareholder	NOUN
ftr-435	1779	36	�	�	NOUN
ftr-435	1779	37	s	s	PART
ftr-435	1779	38	basis	basis	NOUN
ftr-435	1779	39	in	in	ADP
ftr-435	1779	40	the	the	DET
ftr-435	1779	41	property	property	NOUN
ftr-435	1779	42	even	even	ADV
ftr-435	1779	43	if	if	SCONJ
ftr-435	1779	44	the	the	DET
ftr-435	1779	45	transferor	transferor	NOUN
ftr-435	1779	46	remains	remain	VERB
ftr-435	1779	47	liable	liable	ADJ
ftr-435	1779	48	as	as	ADP
ftr-435	1779	49	a	a	DET
ftr-435	1779	50	guarantor	guarantor	NOUN
ftr-435	1779	51	.	.	PUNCT
ftr-435	1780	1	although	although	SCONJ
ftr-435	1780	2	the	the	DET
ftr-435	1780	3	case	case	NOUN
ftr-435	1780	4	arose	arise	VERB
ftr-435	1780	5	prior	prior	ADV
ftr-435	1780	6	to	to	ADP
ftr-435	1780	7	the	the	DET
ftr-435	1780	8	1999	1999	NUM
ftr-435	1780	9	amendments	amendment	NOUN
ftr-435	1780	10	to	to	ADP
ftr-435	1780	11	§	§	PROPN
ftr-435	1780	12	357(c	357(c	PROPN
ftr-435	1780	13	)	)	PUNCT
ftr-435	1780	14	and	and	CCONJ
ftr-435	1780	15	(	(	PUNCT
ftr-435	1780	16	d	d	NOUN
ftr-435	1780	17	)	)	PUNCT
ftr-435	1780	18	,	,	PUNCT
ftr-435	1780	19	the	the	DET
ftr-435	1780	20	court	court	NOUN
ftr-435	1780	21	noted	note	VERB
ftr-435	1780	22	that	that	SCONJ
ftr-435	1780	23	the	the	DET
ftr-435	1780	24	result	result	NOUN
ftr-435	1780	25	would	would	AUX
ftr-435	1780	26	not	not	PART
ftr-435	1780	27	be	be	AUX
ftr-435	1780	28	different	different	ADJ
ftr-435	1780	29	under	under	ADP
ftr-435	1780	30	the	the	DET
ftr-435	1780	31	current	current	ADJ
ftr-435	1780	32	statute	statute	NOUN
ftr-435	1780	33	.	.	PUNCT
ftr-435	1781	1	the	the	DET
ftr-435	1781	2	court	court	NOUN
ftr-435	1781	3	stated	state	VERB
ftr-435	1781	4	:	:	PUNCT
ftr-435	1781	5	in	in	ADP
ftr-435	1781	6	1999	1999	NUM
ftr-435	1781	7	,	,	PUNCT
ftr-435	1781	8	congress	congress	PROPN
ftr-435	1781	9	enacted	enact	VERB
ftr-435	1781	10	changes	change	NOUN
ftr-435	1781	11	to	to	ADP
ftr-435	1781	12	section	section	NOUN
ftr-435	1781	13	357(c	357(c	PROPN
ftr-435	1781	14	)	)	PUNCT
ftr-435	1781	15	that	that	PRON
ftr-435	1781	16	were	be	AUX
ftr-435	1781	17	effective	effective	ADJ
ftr-435	1781	18	for	for	ADP
ftr-435	1781	19	transactions	transaction	NOUN
ftr-435	1781	20	occurring	occur	VERB
ftr-435	1781	21	after	after	ADP
ftr-435	1781	22	october	october	PROPN
ftr-435	1781	23	18	18	NUM
ftr-435	1781	24	,	,	PUNCT
ftr-435	1781	25	1998	1998	NUM
ftr-435	1781	26	.	.	PUNCT
ftr-435	1782	1	see	see	VERB
ftr-435	1782	2	miscellaneous	miscellaneous	ADJ
ftr-435	1782	3	trade	trade	NOUN
ftr-435	1782	4	and	and	CCONJ
ftr-435	1782	5	technical	technical	ADJ
ftr-435	1782	6	corrections	correction	NOUN
ftr-435	1782	7	act	act	NOUN
ftr-435	1782	8	of	of	ADP
ftr-435	1782	9	1999	1999	NUM
ftr-435	1782	10	,	,	PUNCT
ftr-435	1782	11	pub	pub	NOUN
ftr-435	1782	12	.	.	PUNCT
ftr-435	1783	1	l.	l.	PROPN
ftr-435	1783	2	106	106	NUM
ftr-435	1783	3	-	-	SYM
ftr-435	1783	4	36	36	NUM
ftr-435	1783	5	,	,	PUNCT
ftr-435	1783	6	sec	sec	PROPN
ftr-435	1783	7	.	.	PROPN
ftr-435	1783	8	3001(e	3001(e	NUM
ftr-435	1783	9	)	)	PUNCT
ftr-435	1783	10	,	,	PUNCT
ftr-435	1783	11	113	113	NUM
ftr-435	1783	12	stat	stat	NOUN
ftr-435	1783	13	.	.	PUNCT
ftr-435	1784	1	127	127	NUM
ftr-435	1784	2	,	,	PUNCT
ftr-435	1784	3	184	184	NUM
ftr-435	1784	4	.	.	PUNCT
ftr-435	1785	1	the	the	DET
ftr-435	1785	2	amendment	amendment	NOUN
ftr-435	1785	3	struck	strike	VERB
ftr-435	1785	4	the	the	DET
ftr-435	1785	5	words	word	NOUN
ftr-435	1785	6	�	�	PROPN
ftr-435	1785	7	plus	plus	CCONJ
ftr-435	1785	8	the	the	DET
ftr-435	1785	9	amount	amount	NOUN
ftr-435	1785	10	of	of	ADP
ftr-435	1785	11	liabilities	liability	NOUN
ftr-435	1785	12	to	to	PART
ftr-435	1785	13	which	which	PRON
ftr-435	1785	14	the	the	DET
ftr-435	1785	15	property	property	NOUN
ftr-435	1785	16	is	be	AUX
ftr-435	1785	17	subject	subject	ADJ
ftr-435	1785	18	,	,	PUNCT
ftr-435	1785	19	�	�	PROPN
ftr-435	1785	20	from	from	ADP
ftr-435	1785	21	section	section	NOUN
ftr-435	1785	22	357(c)(1	357(c)(1	NUM
ftr-435	1785	23	)	)	PUNCT
ftr-435	1785	24	and	and	CCONJ
ftr-435	1785	25	essentially	essentially	ADV
ftr-435	1785	26	provided	provide	VERB
ftr-435	1785	27	relief	relief	NOUN
ftr-435	1785	28	for	for	ADP
ftr-435	1785	29	the	the	DET
ftr-435	1785	30	taxpayer	taxpayer	NOUN
ftr-435	1785	31	who	who	PRON
ftr-435	1785	32	transferred	transfer	VERB
ftr-435	1785	33	assets	asset	NOUN
ftr-435	1785	34	subject	subject	ADJ
ftr-435	1785	35	to	to	ADP
ftr-435	1785	36	liabilities	liability	NOUN
ftr-435	1785	37	and	and	CCONJ
ftr-435	1785	38	remained	remain	VERB
ftr-435	1785	39	personally	personally	ADV
ftr-435	1785	40	liable	liable	ADJ
ftr-435	1785	41	on	on	ADP
ftr-435	1785	42	the	the	DET
ftr-435	1785	43	debt	debt	NOUN
ftr-435	1785	44	,	,	PUNCT
ftr-435	1785	45	but	but	CCONJ
ftr-435	1785	46	where	where	SCONJ
ftr-435	1785	47	the	the	DET
ftr-435	1785	48	corporation	corporation	NOUN
ftr-435	1785	49	did	do	AUX
ftr-435	1785	50	not	not	PART
ftr-435	1785	51	assume	assume	VERB
ftr-435	1785	52	the	the	DET
ftr-435	1785	53	liability	liability	NOUN
ftr-435	1785	54	.	.	PUNCT
ftr-435	1786	1	i	i	PRON
ftr-435	1786	2	d.	d.	PROPN
ftr-435	1786	3	sec	sec	PROPN
ftr-435	1786	4	.	.	PROPN
ftr-435	1786	5	3001(d)(4	3001(d)(4	NUM
ftr-435	1786	6	)	)	PUNCT
ftr-435	1786	7	,	,	PUNCT
ftr-435	1786	8	113	113	NUM
ftr-435	1786	9	stat	stat	NOUN
ftr-435	1786	10	.	.	PUNCT
ftr-435	1787	1	182	182	NUM
ftr-435	1787	2	.	.	PUNCT
ftr-435	1788	1	congress	congress	PROPN
ftr-435	1788	2	also	also	ADV
ftr-435	1788	3	added	add	VERB
ftr-435	1788	4	section	section	NOUN
ftr-435	1788	5	357(d	357(d	PROPN
ftr-435	1788	6	)	)	PUNCT
ftr-435	1788	7	,	,	PUNCT
ftr-435	1788	8	which	which	PRON
ftr-435	1788	9	provides	provide	VERB
ftr-435	1788	10	guidance	guidance	NOUN
ftr-435	1788	11	in	in	ADP
ftr-435	1788	12	determining	determine	VERB
ftr-435	1788	13	the	the	DET
ftr-435	1788	14	amount	amount	NOUN
ftr-435	1788	15	of	of	ADP
ftr-435	1788	16	liabilities	liability	NOUN
ftr-435	1788	17	that	that	PRON
ftr-435	1788	18	are	be	AUX
ftr-435	1788	19	assumed	assume	VERB
ftr-435	1788	20	and	and	CCONJ
ftr-435	1788	21	states	state	NOUN
ftr-435	1788	22	in	in	ADP
ftr-435	1788	23	section	section	NOUN
ftr-435	1788	24	357(d)(1)(a	357(d)(1)(a	NUM
ftr-435	1788	25	)	)	PUNCT
ftr-435	1788	26	that	that	PRON
ftr-435	1788	27	�	�	VERB
ftr-435	1788	28	a	a	DET
ftr-435	1788	29	recourse	recourse	NOUN
ftr-435	1788	30	liability	liability	NOUN
ftr-435	1788	31	(	(	PUNCT
ftr-435	1788	32	or	or	CCONJ
ftr-435	1788	33	portion	portion	NOUN
ftr-435	1788	34	thereof	thereof	ADV
ftr-435	1788	35	)	)	PUNCT
ftr-435	1788	36	shall	shall	AUX
ftr-435	1788	37	be	be	AUX
ftr-435	1788	38	treated	treat	VERB
ftr-435	1788	39	as	as	ADP
ftr-435	1788	40	having	having	AUX
ftr-435	1788	41	been	be	AUX
ftr-435	1788	42	assumed	assume	VERB
ftr-435	1788	43	if	if	SCONJ
ftr-435	1788	44	.	.	PUNCT
ftr-435	1788	45	.	.	PUNCT
ftr-435	1788	46	.	.	PUNCT
ftr-435	1789	1	the	the	DET
ftr-435	1789	2	transferee	transferee	PROPN
ftr-435	1789	3	has	have	AUX
ftr-435	1789	4	agreed	agree	VERB
ftr-435	1789	5	to	to	PART
ftr-435	1789	6	,	,	PUNCT
ftr-435	1789	7	and	and	CCONJ
ftr-435	1789	8	is	be	AUX
ftr-435	1789	9	expected	expect	VERB
ftr-435	1789	10	to	to	PART
ftr-435	1789	11	,	,	PUNCT
ftr-435	1789	12	satisfy	satisfy	VERB
ftr-435	1789	13	such	such	ADJ
ftr-435	1789	14	liability	liability	NOUN
ftr-435	1789	15	(	(	PUNCT
ftr-435	1789	16	or	or	CCONJ
ftr-435	1789	17	portion	portion	NOUN
ftr-435	1789	18	)	)	PUNCT
ftr-435	1789	19	,	,	PUNCT
ftr-435	1789	20	whether	whether	SCONJ
ftr-435	1789	21	or	or	CCONJ
ftr-435	1789	22	not	not	PART
ftr-435	1789	23	the	the	DET
ftr-435	1789	24	transferor	transferor	NOUN
ftr-435	1789	25	has	have	AUX
ftr-435	1789	26	been	be	AUX
ftr-435	1789	27	relieved	relieve	VERB
ftr-435	1789	28	of	of	ADP
ftr-435	1789	29	such	such	ADJ
ftr-435	1789	30	liability	liability	NOUN
ftr-435	1789	31	.	.	PUNCT
ftr-435	1790	1	�	�	PROPN
ftr-435	1791	1	i	i	PRON
ftr-435	1791	2	d.	d.	PROPN
ftr-435	1791	3	sec	sec	PROPN
ftr-435	1791	4	.	.	PROPN
ftr-435	1792	1	3001(b	3001(b	PROPN
ftr-435	1792	2	)	)	PUNCT
ftr-435	1792	3	,	,	PUNCT
ftr-435	1792	4	113	113	NUM
ftr-435	1792	5	stat	stat	NOUN
ftr-435	1792	6	.	.	PUNCT
ftr-435	1793	1	182	182	NUM
ftr-435	1793	2	.	.	PUNCT
ftr-435	1794	1	the	the	DET
ftr-435	1794	2	1999	1999	NUM
ftr-435	1794	3	amendment	amendment	NOUN
ftr-435	1794	4	does	do	AUX
ftr-435	1794	5	not	not	PART
ftr-435	1794	6	apply	apply	VERB
ftr-435	1794	7	to	to	ADP
ftr-435	1794	8	these	these	DET
ftr-435	1794	9	cases	case	NOUN
ftr-435	1794	10	,	,	PUNCT
ftr-435	1794	11	because	because	SCONJ
ftr-435	1794	12	the	the	DET
ftr-435	1794	13	transactions	transaction	NOUN
ftr-435	1794	14	in	in	ADP
ftr-435	1794	15	these	these	DET
ftr-435	1794	16	cases	case	NOUN
ftr-435	1794	17	occurred	occur	VERB
ftr-435	1794	18	in	in	ADP
ftr-435	1794	19	1993	1993	NUM
ftr-435	1794	20	.	.	PUNCT
ftr-435	1795	1	even	even	ADV
ftr-435	1795	2	if	if	SCONJ
ftr-435	1795	3	section	section	NOUN
ftr-435	1795	4	357(d)(1)(a	357(d)(1)(a	NUM
ftr-435	1795	5	)	)	PUNCT
ftr-435	1795	6	as	as	SCONJ
ftr-435	1795	7	enacted	enact	VERB
ftr-435	1795	8	in	in	ADP
ftr-435	1795	9	1999	1999	NUM
ftr-435	1795	10	did	do	AUX
ftr-435	1795	11	apply	apply	VERB
ftr-435	1795	12	;	;	PUNCT
ftr-435	1795	13	petitioners	petitioner	VERB
ftr-435	1795	14	�	�	PROPN
ftr-435	1795	15	personal	personal	ADJ
ftr-435	1795	16	liability	liability	NOUN
ftr-435	1795	17	on	on	ADP
ftr-435	1795	18	the	the	DET
ftr-435	1795	19	debt	debt	NOUN
ftr-435	1795	20	that	that	PRON
ftr-435	1795	21	was	be	AUX
ftr-435	1795	22	transferred	transfer	VERB
ftr-435	1795	23	to	to	ADP
ftr-435	1795	24	the	the	DET
ftr-435	1795	25	corporation	corporation	NOUN
ftr-435	1795	26	would	would	AUX
ftr-435	1795	27	continues	continue	VERB
ftr-435	1795	28	[	[	X
ftr-435	1795	29	sic	sic	ADJ
ftr-435	1795	30	]	]	PUNCT
ftr-435	1795	31	to	to	PART
ftr-435	1795	32	be	be	AUX
ftr-435	1795	33	irrelevant	irrelevant	ADJ
ftr-435	1795	34	.	.	PUNCT
ftr-435	1796	1	even	even	ADV
ftr-435	1796	2	after	after	ADP
ftr-435	1796	3	congressional	congressional	ADJ
ftr-435	1796	4	amendments	amendment	NOUN
ftr-435	1796	5	to	to	PART
ftr-435	1796	6	section	section	NOUN
ftr-435	1796	7	357	357	NUM
ftr-435	1796	8	,	,	PUNCT
ftr-435	1796	9	congress	congress	PROPN
ftr-435	1796	10	has	have	AUX
ftr-435	1796	11	refrained	refrain	VERB
ftr-435	1796	12	from	from	ADP
ftr-435	1796	13	providing	provide	VERB
ftr-435	1796	14	relief	relief	NOUN
ftr-435	1796	15	to	to	ADP
ftr-435	1796	16	taxpayers	taxpayer	NOUN
ftr-435	1796	17	in	in	ADP
ftr-435	1796	18	petitioners	petitioner	NOUN
ftr-435	1796	19	�	�	PROPN
ftr-435	1796	20	situation	situation	NOUN
ftr-435	1796	21	.	.	PUNCT
ftr-435	1797	1	b.	b.	PROPN
ftr-435	1797	2	distributions	distribution	NOUN
ftr-435	1797	3	and	and	CCONJ
ftr-435	1797	4	redemptions	redemption	NOUN
ftr-435	1797	5	1	1	NUM
ftr-435	1797	6	.	.	PUNCT
ftr-435	1798	1	recourse	recourse	NOUN
ftr-435	1798	2	debts	debt	NOUN
ftr-435	1798	3	are	be	AUX
ftr-435	1798	4	assumed	assume	VERB
ftr-435	1798	5	only	only	ADV
ftr-435	1798	6	when	when	SCONJ
ftr-435	1798	7	they	they	PRON
ftr-435	1798	8	really	really	ADV
ftr-435	1798	9	are	be	AUX
ftr-435	1798	10	assumed	assume	VERB
ftr-435	1798	11	.	.	PUNCT
ftr-435	1799	1	t.d	t.d	PROPN
ftr-435	1799	2	.	.	PROPN
ftr-435	1799	3	8964	8964	NUM
ftr-435	1800	1	,	,	PUNCT
ftr-435	1800	2	liabilities	liability	NOUN
ftr-435	1800	3	assumed	assume	VERB
ftr-435	1800	4	in	in	ADP
ftr-435	1800	5	certain	certain	ADJ
ftr-435	1800	6	corporate	corporate	ADJ
ftr-435	1800	7	transactions	transaction	NOUN
ftr-435	1800	8	,	,	PUNCT
ftr-435	1800	9	66	66	NUM
ftr-435	1800	10	f.r	f.r	NOUN
ftr-435	1800	11	.	.	PROPN
ftr-435	1800	12	49278	49278	NUM
ftr-435	1800	13	(	(	PUNCT
ftr-435	1800	14	9/27/01	9/27/01	NUM
ftr-435	1800	15	)	)	PUNCT
ftr-435	1800	16	.	.	PUNCT
ftr-435	1801	1	in	in	ADP
ftr-435	1801	2	january	january	PROPN
ftr-435	1801	3	[	[	X
ftr-435	1801	4	in	in	ADP
ftr-435	1801	5	t.d	t.d	PROPN
ftr-435	1801	6	.	.	PROPN
ftr-435	1801	7	8924	8924	NUM
ftr-435	1801	8	,	,	PUNCT
ftr-435	1801	9	liabilities	liability	NOUN
ftr-435	1801	10	assumed	assume	VERB
ftr-435	1801	11	in	in	ADP
ftr-435	1801	12	certain	certain	ADJ
ftr-435	1801	13	corporate	corporate	ADJ
ftr-435	1801	14	transactions	transaction	NOUN
ftr-435	1801	15	,	,	PUNCT
ftr-435	1801	16	66	66	NUM
ftr-435	1801	17	f.r	f.r	NOUN
ftr-435	1801	18	.	.	NOUN
ftr-435	1801	19	723	723	NUM
ftr-435	1801	20	(	(	PUNCT
ftr-435	1801	21	1/4/01	1/4/01	NUM
ftr-435	1801	22	)	)	PUNCT
ftr-435	1801	23	]	]	PUNCT
ftr-435	1801	24	,	,	PUNCT
ftr-435	1801	25	the	the	DET
ftr-435	1801	26	treasury	treasury	NOUN
ftr-435	1801	27	promulgated	promulgate	VERB
ftr-435	1801	28	temp	temp	NOUN
ftr-435	1801	29	.	.	PUNCT
ftr-435	1802	1	reg	reg	NOUN
ftr-435	1802	2	.	.	PUNCT
ftr-435	1803	1	§	§	PROPN
ftr-435	1803	2	1.301	1.301	NUM
ftr-435	1803	3	-	-	SYM
ftr-435	1803	4	1t(g	1t(g	NUM
ftr-435	1803	5	)	)	PUNCT
ftr-435	1803	6	,	,	PUNCT
ftr-435	1803	7	which	which	PRON
ftr-435	1803	8	applies	apply	VERB
ftr-435	1803	9	rules	rule	VERB
ftr-435	1803	10	similar	similar	ADJ
ftr-435	1803	11	to	to	ADP
ftr-435	1803	12	those	those	PRON
ftr-435	1803	13	of	of	ADP
ftr-435	1803	14	§	§	PROPN
ftr-435	1803	15	357(d	357(d	PROPN
ftr-435	1803	16	)	)	PUNCT
ftr-435	1804	1	[	[	X
ftr-435	1804	2	for	for	ADP
ftr-435	1804	3	determining	determine	VERB
ftr-435	1804	4	when	when	SCONJ
ftr-435	1804	5	a	a	DET
ftr-435	1804	6	liability	liability	NOUN
ftr-435	1804	7	is	be	AUX
ftr-435	1804	8	assumed	assume	VERB
ftr-435	1804	9	]	]	PUNCT
ftr-435	1804	10	for	for	ADP
ftr-435	1804	11	purposes	purpose	NOUN
ftr-435	1804	12	of	of	ADP
ftr-435	1804	13	determining	determine	VERB
ftr-435	1804	14	when	when	SCONJ
ftr-435	1804	15	the	the	DET
ftr-435	1804	16	amount	amount	NOUN
ftr-435	1804	17	of	of	ADP
ftr-435	1804	18	a	a	DET
ftr-435	1804	19	distribution	distribution	NOUN
ftr-435	1804	20	will	will	AUX
ftr-435	1804	21	be	be	AUX
ftr-435	1804	22	reduced	reduce	VERB
ftr-435	1804	23	under	under	ADP
ftr-435	1804	24	§	§	PROPN
ftr-435	1804	25	301(b	301(b	PROPN
ftr-435	1804	26	)	)	PUNCT
ftr-435	1804	27	.	.	PUNCT
ftr-435	1805	1	[	[	X
ftr-435	1805	2	identical	identical	ADJ
ftr-435	1805	3	proposed	propose	VERB
ftr-435	1805	4	regulations	regulation	NOUN
ftr-435	1805	5	were	be	AUX
ftr-435	1805	6	published	publish	VERB
ftr-435	1805	7	in	in	ADP
ftr-435	1805	8	reg-106791	reg-106791	NOUN
ftr-435	1805	9	-	-	SYM
ftr-435	1805	10	00	00	NUM
ftr-435	1805	11	(	(	PUNCT
ftr-435	1805	12	1/3/01	1/3/01	NUM
ftr-435	1805	13	)	)	PUNCT
ftr-435	1805	14	.	.	PUNCT
ftr-435	1805	15	]	]	PUNCT
ftr-435	1806	1	a	a	DET
ftr-435	1806	2	recourse	recourse	NOUN
ftr-435	1806	3	debt	debt	NOUN
ftr-435	1806	4	has	have	VERB
ftr-435	1806	5	708	708	NUM
ftr-435	1806	6	florida	florida	PROPN
ftr-435	1806	7	tax	tax	NOUN
ftr-435	1806	8	review	review	NOUN
ftr-435	1806	9	[	[	X
ftr-435	1806	10	vol.5	vol.5	ADV
ftr-435	1806	11	:	:	PUNCT
ftr-435	1806	12	si	si	PROPN
ftr-435	1806	13	been	be	AUX
ftr-435	1806	14	assumed	assume	VERB
ftr-435	1806	15	only	only	ADV
ftr-435	1806	16	if	if	SCONJ
ftr-435	1806	17	,	,	PUNCT
ftr-435	1806	18	based	base	VERB
ftr-435	1806	19	on	on	ADP
ftr-435	1806	20	all	all	DET
ftr-435	1806	21	the	the	DET
ftr-435	1806	22	facts	fact	NOUN
ftr-435	1806	23	and	and	CCONJ
ftr-435	1806	24	circumstances	circumstance	NOUN
ftr-435	1806	25	,	,	PUNCT
ftr-435	1806	26	the	the	DET
ftr-435	1806	27	transferee	transferee	NOUN
ftr-435	1806	28	has	have	AUX
ftr-435	1806	29	agreed	agree	VERB
ftr-435	1806	30	to	to	PART
ftr-435	1806	31	pay	pay	VERB
ftr-435	1806	32	the	the	DET
ftr-435	1806	33	debt	debt	NOUN
ftr-435	1806	34	regardless	regardless	ADV
ftr-435	1806	35	of	of	ADP
ftr-435	1806	36	whether	whether	SCONJ
ftr-435	1806	37	or	or	CCONJ
ftr-435	1806	38	not	not	PART
ftr-435	1806	39	the	the	DET
ftr-435	1806	40	transferor	transferor	NOUN
ftr-435	1806	41	has	have	AUX
ftr-435	1806	42	been	be	AUX
ftr-435	1806	43	relieved	relieve	VERB
ftr-435	1806	44	of	of	ADP
ftr-435	1806	45	liability	liability	NOUN
ftr-435	1806	46	vis	vis	X
ftr-435	1806	47	-	-	PUNCT
ftr-435	1806	48	à	à	X
ftr-435	1806	49	-	-	PUNCT
ftr-435	1806	50	vis	vis	X
ftr-435	1806	51	the	the	DET
ftr-435	1806	52	creditor	creditor	NOUN
ftr-435	1806	53	.	.	PUNCT
ftr-435	1807	1	a	a	DET
ftr-435	1807	2	transferee	transferee	NOUN
ftr-435	1807	3	is	be	AUX
ftr-435	1807	4	treated	treat	VERB
ftr-435	1807	5	as	as	ADP
ftr-435	1807	6	assuming	assume	VERB
ftr-435	1807	7	any	any	DET
ftr-435	1807	8	nonrecourse	nonrecourse	NOUN
ftr-435	1807	9	debt	debt	NOUN
ftr-435	1807	10	encumbering	encumber	VERB
ftr-435	1807	11	property	property	NOUN
ftr-435	1807	12	it	it	PRON
ftr-435	1807	13	receives	receive	VERB
ftr-435	1807	14	,	,	PUNCT
ftr-435	1807	15	but	but	CCONJ
ftr-435	1807	16	the	the	DET
ftr-435	1807	17	amount	amount	NOUN
ftr-435	1807	18	of	of	ADP
ftr-435	1807	19	the	the	DET
ftr-435	1807	20	debt	debt	NOUN
ftr-435	1807	21	assumed	assume	VERB
ftr-435	1807	22	is	be	AUX
ftr-435	1807	23	reduced	reduce	VERB
ftr-435	1807	24	by	by	ADP
ftr-435	1807	25	the	the	DET
ftr-435	1807	26	lesser	less	ADJ
ftr-435	1807	27	of	of	ADP
ftr-435	1807	28	:	:	PUNCT
ftr-435	1807	29	(	(	PUNCT
ftr-435	1807	30	1	1	X
ftr-435	1807	31	)	)	PUNCT
ftr-435	1807	32	the	the	DET
ftr-435	1807	33	amount	amount	NOUN
ftr-435	1807	34	of	of	ADP
ftr-435	1807	35	the	the	DET
ftr-435	1807	36	debt	debt	NOUN
ftr-435	1807	37	secured	secure	VERB
ftr-435	1807	38	by	by	ADP
ftr-435	1807	39	assets	asset	NOUN
ftr-435	1807	40	not	not	PART
ftr-435	1807	41	transferred	transfer	VERB
ftr-435	1807	42	that	that	SCONJ
ftr-435	1807	43	another	another	DET
ftr-435	1807	44	person	person	NOUN
ftr-435	1807	45	or	or	CCONJ
ftr-435	1807	46	corporation	corporation	NOUN
ftr-435	1807	47	has	have	AUX
ftr-435	1807	48	agreed	agree	VERB
ftr-435	1807	49	(	(	PUNCT
ftr-435	1807	50	and	and	CCONJ
ftr-435	1807	51	is	be	AUX
ftr-435	1807	52	expected	expect	VERB
ftr-435	1807	53	)	)	PUNCT
ftr-435	1807	54	to	to	PART
ftr-435	1807	55	satisfy	satisfy	VERB
ftr-435	1807	56	,	,	PUNCT
ftr-435	1807	57	or	or	CCONJ
ftr-435	1807	58	(	(	PUNCT
ftr-435	1807	59	2	2	X
ftr-435	1807	60	)	)	PUNCT
ftr-435	1807	61	the	the	DET
ftr-435	1807	62	fair	fair	ADJ
ftr-435	1807	63	market	market	NOUN
ftr-435	1807	64	value	value	NOUN
ftr-435	1807	65	of	of	ADP
ftr-435	1807	66	the	the	DET
ftr-435	1807	67	other	other	ADJ
ftr-435	1807	68	assets	asset	NOUN
ftr-435	1807	69	secured	secure	VERB
ftr-435	1807	70	by	by	ADP
ftr-435	1807	71	the	the	DET
ftr-435	1807	72	debt	debt	NOUN
ftr-435	1807	73	.	.	PUNCT
ftr-435	1808	1	in	in	ADP
ftr-435	1808	2	september	september	PROPN
ftr-435	1808	3	,	,	PUNCT
ftr-435	1808	4	temp	temp	NOUN
ftr-435	1808	5	.	.	PUNCT
ftr-435	1809	1	reg	reg	PROPN
ftr-435	1809	2	.	.	PUNCT
ftr-435	1810	1	§	§	PROPN
ftr-435	1810	2	1.301	1.301	NUM
ftr-435	1810	3	-	-	SYM
ftr-435	1810	4	1t(g	1t(g	NUM
ftr-435	1810	5	)	)	PUNCT
ftr-435	1810	6	was	be	AUX
ftr-435	1810	7	replaced	replace	VERB
ftr-435	1810	8	by	by	ADP
ftr-435	1810	9	final	final	ADJ
ftr-435	1810	10	reg	reg	NOUN
ftr-435	1810	11	.	.	PUNCT
ftr-435	1811	1	§	§	PROPN
ftr-435	1811	2	1.301	1.301	NUM
ftr-435	1811	3	-	-	SYM
ftr-435	1811	4	1(g	1(g	NUM
ftr-435	1811	5	)	)	PUNCT
ftr-435	1811	6	,	,	PUNCT
ftr-435	1811	7	which	which	PRON
ftr-435	1811	8	is	be	AUX
ftr-435	1811	9	identical	identical	ADJ
ftr-435	1811	10	to	to	ADP
ftr-435	1811	11	the	the	DET
ftr-435	1811	12	temporary	temporary	ADJ
ftr-435	1811	13	regulations	regulation	NOUN
ftr-435	1811	14	.	.	PUNCT
ftr-435	1812	1	2	2	X
ftr-435	1812	2	.	.	X
ftr-435	1812	3	e&p	e&p	PROPN
ftr-435	1812	4	is	be	AUX
ftr-435	1812	5	more	more	ADJ
ftr-435	1812	6	than	than	ADP
ftr-435	1812	7	just	just	ADV
ftr-435	1812	8	an	an	DET
ftr-435	1812	9	esoteric	esoteric	ADJ
ftr-435	1812	10	accounting	accounting	NOUN
ftr-435	1812	11	concept	concept	NOUN
ftr-435	1812	12	.	.	PUNCT
ftr-435	1813	1	rev	rev	PROPN
ftr-435	1813	2	.	.	PROPN
ftr-435	1814	1	rul	rul	PROPN
ftr-435	1814	2	.	.	PUNCT
ftr-435	1814	3	2001	2001	NUM
ftr-435	1814	4	-	-	SYM
ftr-435	1814	5	1	1	NUM
ftr-435	1814	6	,	,	PUNCT
ftr-435	1814	7	2001	2001	NUM
ftr-435	1814	8	-	-	SYM
ftr-435	1814	9	9	9	NUM
ftr-435	1814	10	i.r.b	i.r.b	NOUN
ftr-435	1814	11	.	.	PUNCT
ftr-435	1815	1	726	726	NUM
ftr-435	1815	2	(	(	PUNCT
ftr-435	1815	3	2/26/01	2/26/01	NUM
ftr-435	1815	4	)	)	PUNCT
ftr-435	1815	5	.	.	PUNCT
ftr-435	1816	1	corporate	corporate	ADJ
ftr-435	1816	2	e&p	e&p	PROPN
ftr-435	1816	3	is	be	AUX
ftr-435	1816	4	reduced	reduce	VERB
ftr-435	1816	5	to	to	PART
ftr-435	1816	6	reflect	reflect	VERB
ftr-435	1816	7	the	the	DET
ftr-435	1816	8	corporation	corporation	NOUN
ftr-435	1816	9	�	�	PROPN
ftr-435	1816	10	s	s	PART
ftr-435	1816	11	deduction	deduction	NOUN
ftr-435	1816	12	under	under	ADP
ftr-435	1816	13	§	§	NOUN
ftr-435	1816	14	§	§	NOUN
ftr-435	1816	15	83(h	83(h	NUM
ftr-435	1816	16	)	)	PUNCT
ftr-435	1816	17	and	and	CCONJ
ftr-435	1816	18	162	162	NUM
ftr-435	1816	19	when	when	SCONJ
ftr-435	1816	20	an	an	DET
ftr-435	1816	21	employee	employee	NOUN
ftr-435	1816	22	receives	receive	VERB
ftr-435	1816	23	stock	stock	NOUN
ftr-435	1816	24	upon	upon	SCONJ
ftr-435	1816	25	exercise	exercise	NOUN
ftr-435	1816	26	of	of	ADP
ftr-435	1816	27	a	a	DET
ftr-435	1816	28	nonstatutory	nonstatutory	ADJ
ftr-435	1816	29	stock	stock	NOUN
ftr-435	1816	30	option	option	NOUN
ftr-435	1816	31	.	.	PUNCT
ftr-435	1817	1	because	because	SCONJ
ftr-435	1817	2	this	this	DET
ftr-435	1817	3	item	item	NOUN
ftr-435	1817	4	reduces	reduce	VERB
ftr-435	1817	5	earnings	earning	NOUN
ftr-435	1817	6	and	and	CCONJ
ftr-435	1817	7	profits	profit	NOUN
ftr-435	1817	8	,	,	PUNCT
ftr-435	1817	9	§	§	PROPN
ftr-435	1817	10	56(g)(4)(c)(i	56(g)(4)(c)(i	NUM
ftr-435	1817	11	)	)	PUNCT
ftr-435	1817	12	does	do	AUX
ftr-435	1817	13	not	not	PART
ftr-435	1817	14	disallow	disallow	VERB
ftr-435	1817	15	the	the	DET
ftr-435	1817	16	deduction	deduction	NOUN
ftr-435	1817	17	of	of	ADP
ftr-435	1817	18	the	the	DET
ftr-435	1817	19	item	item	NOUN
ftr-435	1817	20	in	in	ADP
ftr-435	1817	21	computing	compute	VERB
ftr-435	1817	22	adjusted	adjust	VERB
ftr-435	1817	23	current	current	ADJ
ftr-435	1817	24	earnings	earning	NOUN
ftr-435	1817	25	for	for	ADP
ftr-435	1817	26	amt	amt	PROPN
ftr-435	1817	27	purposes	purpose	NOUN
ftr-435	1817	28	.	.	PUNCT
ftr-435	1818	1	3	3	X
ftr-435	1818	2	.	.	X
ftr-435	1818	3	don	don	PROPN
ftr-435	1818	4	�	�	PROPN
ftr-435	1818	5	t	t	PROPN
ftr-435	1818	6	you	you	PRON
ftr-435	1818	7	forget	forget	VERB
ftr-435	1818	8	it	it	PRON
ftr-435	1818	9	!	!	PUNCT
ftr-435	1819	1	section	section	NOUN
ftr-435	1819	2	304	304	NUM
ftr-435	1819	3	trumps	trump	VERB
ftr-435	1819	4	§	§	PROPN
ftr-435	1819	5	351	351	NUM
ftr-435	1819	6	.	.	PUNCT
ftr-435	1820	1	combrink	combrink	VERB
ftr-435	1820	2	v.	v.	PROPN
ftr-435	1820	3	commissioner	commissioner	PROPN
ftr-435	1820	4	,	,	PUNCT
ftr-435	1820	5	116	116	NUM
ftr-435	1820	6	t.c	t.c	PROPN
ftr-435	1820	7	.	.	PROPN
ftr-435	1821	1	296	296	NUM
ftr-435	1821	2	(	(	PUNCT
ftr-435	1821	3	5/15/01	5/15/01	NUM
ftr-435	1821	4	)	)	PUNCT
ftr-435	1821	5	,	,	PUNCT
ftr-435	1821	6	withdrawn	withdraw	VERB
ftr-435	1821	7	and	and	CCONJ
ftr-435	1821	8	reissued	reissue	VERB
ftr-435	1821	9	,	,	PUNCT
ftr-435	1821	10	117	117	NUM
ftr-435	1821	11	t.c	t.c	PROPN
ftr-435	1821	12	.	.	PROPN
ftr-435	1822	1	82	82	NUM
ftr-435	1822	2	(	(	PUNCT
ftr-435	1822	3	8/23/01	8/23/01	NUM
ftr-435	1822	4	)	)	PUNCT
ftr-435	1822	5	.	.	PUNCT
ftr-435	1823	1	the	the	DET
ftr-435	1823	2	taxpayer	taxpayer	NOUN
ftr-435	1823	3	owned	own	VERB
ftr-435	1823	4	all	all	DET
ftr-435	1823	5	the	the	DET
ftr-435	1823	6	stock	stock	NOUN
ftr-435	1823	7	of	of	ADP
ftr-435	1823	8	two	two	NUM
ftr-435	1823	9	corporations	corporation	NOUN
ftr-435	1823	10	,	,	PUNCT
ftr-435	1823	11	cost	cost	VERB
ftr-435	1823	12	oil	oil	NOUN
ftr-435	1823	13	and	and	CCONJ
ftr-435	1823	14	links	link	NOUN
ftr-435	1823	15	investments	investment	NOUN
ftr-435	1823	16	.	.	PUNCT
ftr-435	1824	1	over	over	ADP
ftr-435	1824	2	a	a	DET
ftr-435	1824	3	number	number	NOUN
ftr-435	1824	4	of	of	ADP
ftr-435	1824	5	years	year	NOUN
ftr-435	1824	6	,	,	PUNCT
ftr-435	1824	7	cost	cost	NOUN
ftr-435	1824	8	oil	oil	NOUN
ftr-435	1824	9	had	have	AUX
ftr-435	1824	10	lent	lend	VERB
ftr-435	1824	11	the	the	DET
ftr-435	1824	12	taxpayer	taxpayer	NOUN
ftr-435	1824	13	approximately	approximately	ADV
ftr-435	1824	14	$	$	SYM
ftr-435	1824	15	175,000	175,000	NUM
ftr-435	1824	16	.	.	PUNCT
ftr-435	1825	1	the	the	DET
ftr-435	1825	2	taxpayer	taxpayer	NOUN
ftr-435	1825	3	,	,	PUNCT
ftr-435	1825	4	in	in	ADP
ftr-435	1825	5	turn	turn	NOUN
ftr-435	1825	6	,	,	PUNCT
ftr-435	1825	7	had	have	AUX
ftr-435	1825	8	lent	lend	VERB
ftr-435	1825	9	approximately	approximately	ADV
ftr-435	1825	10	$	$	SYM
ftr-435	1825	11	89,000	89,000	NUM
ftr-435	1825	12	of	of	ADP
ftr-435	1825	13	that	that	DET
ftr-435	1825	14	amount	amount	NOUN
ftr-435	1825	15	,	,	PUNCT
ftr-435	1825	16	plus	plus	CCONJ
ftr-435	1825	17	an	an	DET
ftr-435	1825	18	additional	additional	ADJ
ftr-435	1825	19	$	$	SYM
ftr-435	1825	20	163,000	163,000	NUM
ftr-435	1825	21	,	,	PUNCT
ftr-435	1825	22	to	to	PART
ftr-435	1825	23	links	links	VERB
ftr-435	1825	24	investments	investment	NOUN
ftr-435	1825	25	,	,	PUNCT
ftr-435	1825	26	which	which	PRON
ftr-435	1825	27	made	make	VERB
ftr-435	1825	28	book	book	NOUN
ftr-435	1825	29	entries	entry	NOUN
ftr-435	1825	30	of	of	ADP
ftr-435	1825	31	accounts	account	NOUN
ftr-435	1825	32	payable	payable	ADJ
ftr-435	1825	33	to	to	ADP
ftr-435	1825	34	the	the	DET
ftr-435	1825	35	taxpayer	taxpayer	NOUN
ftr-435	1825	36	and	and	CCONJ
ftr-435	1825	37	issued	issue	VERB
ftr-435	1825	38	promissory	promissory	NOUN
ftr-435	1825	39	notes	note	NOUN
ftr-435	1825	40	to	to	ADP
ftr-435	1825	41	him	he	PRON
ftr-435	1825	42	.	.	PUNCT
ftr-435	1826	1	subsequently	subsequently	ADV
ftr-435	1826	2	,	,	PUNCT
ftr-435	1826	3	approximately	approximately	ADV
ftr-435	1826	4	$	$	SYM
ftr-435	1826	5	175,000	175,000	NUM
ftr-435	1826	6	of	of	ADP
ftr-435	1826	7	the	the	DET
ftr-435	1826	8	loan	loan	NOUN
ftr-435	1826	9	from	from	ADP
ftr-435	1826	10	the	the	DET
ftr-435	1826	11	taxpayer	taxpayer	NOUN
ftr-435	1826	12	to	to	PART
ftr-435	1826	13	links	links	VERB
ftr-435	1826	14	investments	investment	NOUN
ftr-435	1826	15	was	be	AUX
ftr-435	1826	16	converted	convert	VERB
ftr-435	1826	17	to	to	ADP
ftr-435	1826	18	additional	additional	ADJ
ftr-435	1826	19	paid	pay	VERB
ftr-435	1826	20	-	-	PUNCT
ftr-435	1826	21	in	in	ADP
ftr-435	1826	22	capital	capital	NOUN
ftr-435	1826	23	(	(	PUNCT
ftr-435	1826	24	without	without	ADP
ftr-435	1826	25	the	the	DET
ftr-435	1826	26	issuance	issuance	NOUN
ftr-435	1826	27	of	of	ADP
ftr-435	1826	28	any	any	DET
ftr-435	1826	29	shares	share	NOUN
ftr-435	1826	30	)	)	PUNCT
ftr-435	1826	31	and	and	CCONJ
ftr-435	1826	32	the	the	DET
ftr-435	1826	33	corporate	corporate	ADJ
ftr-435	1826	34	indebtedness	indebtedness	NOUN
ftr-435	1826	35	of	of	ADP
ftr-435	1826	36	links	link	NOUN
ftr-435	1826	37	investments	investment	NOUN
ftr-435	1826	38	to	to	ADP
ftr-435	1826	39	the	the	DET
ftr-435	1826	40	taxpayer	taxpayer	NOUN
ftr-435	1826	41	was	be	AUX
ftr-435	1826	42	reduced	reduce	VERB
ftr-435	1826	43	to	to	ADP
ftr-435	1826	44	approximately	approximately	ADV
ftr-435	1826	45	$	$	SYM
ftr-435	1826	46	77,000	77,000	NUM
ftr-435	1826	47	.	.	PUNCT
ftr-435	1827	1	shortly	shortly	ADV
ftr-435	1827	2	thereafter	thereafter	ADV
ftr-435	1827	3	,	,	PUNCT
ftr-435	1827	4	the	the	DET
ftr-435	1827	5	taxpayer	taxpayer	NOUN
ftr-435	1827	6	transferred	transfer	VERB
ftr-435	1827	7	all	all	DET
ftr-435	1827	8	his	his	PRON
ftr-435	1827	9	stock	stock	NOUN
ftr-435	1827	10	in	in	ADP
ftr-435	1827	11	links	link	NOUN
ftr-435	1827	12	investments	investment	NOUN
ftr-435	1827	13	to	to	PART
ftr-435	1827	14	cost	cost	VERB
ftr-435	1827	15	oil	oil	NOUN
ftr-435	1827	16	in	in	ADP
ftr-435	1827	17	exchange	exchange	NOUN
ftr-435	1827	18	for	for	ADP
ftr-435	1827	19	cost	cost	NOUN
ftr-435	1827	20	oil	oil	NOUN
ftr-435	1827	21	discharging	discharge	VERB
ftr-435	1827	22	him	he	PRON
ftr-435	1827	23	from	from	ADP
ftr-435	1827	24	his	his	PRON
ftr-435	1827	25	$	$	SYM
ftr-435	1827	26	175,000	175,000	NUM
ftr-435	1827	27	debt	debt	NOUN
ftr-435	1827	28	obligation	obligation	NOUN
ftr-435	1827	29	.	.	PUNCT
ftr-435	1828	1	the	the	DET
ftr-435	1828	2	tax	tax	NOUN
ftr-435	1828	3	court	court	NOUN
ftr-435	1828	4	(	(	PUNCT
ftr-435	1828	5	judge	judge	PROPN
ftr-435	1828	6	nims	nims	PROPN
ftr-435	1828	7	)	)	PUNCT
ftr-435	1828	8	held	hold	VERB
ftr-435	1828	9	that	that	SCONJ
ftr-435	1828	10	the	the	DET
ftr-435	1828	11	transfer	transfer	NOUN
ftr-435	1828	12	of	of	ADP
ftr-435	1828	13	the	the	DET
ftr-435	1828	14	links	link	NOUN
ftr-435	1828	15	investments	investment	NOUN
ftr-435	1828	16	stock	stock	NOUN
ftr-435	1828	17	to	to	PART
ftr-435	1828	18	cost	cost	VERB
ftr-435	1828	19	oil	oil	NOUN
ftr-435	1828	20	in	in	ADP
ftr-435	1828	21	exchange	exchange	NOUN
ftr-435	1828	22	for	for	ADP
ftr-435	1828	23	cost	cost	NOUN
ftr-435	1828	24	oil	oil	NOUN
ftr-435	1828	25	�	�	NOUN
ftr-435	1828	26	s	s	PART
ftr-435	1828	27	release	release	NOUN
ftr-435	1828	28	of	of	ADP
ftr-435	1828	29	the	the	DET
ftr-435	1828	30	taxpayer	taxpayer	PROPN
ftr-435	1828	31	�	�	PROPN
ftr-435	1828	32	s	s	PART
ftr-435	1828	33	indebtedness	indebtedness	NOUN
ftr-435	1828	34	was	be	AUX
ftr-435	1828	35	a	a	DET
ftr-435	1828	36	redemption	redemption	NOUN
ftr-435	1828	37	and	and	CCONJ
ftr-435	1828	38	a	a	DET
ftr-435	1828	39	distribution	distribution	NOUN
ftr-435	1828	40	of	of	ADP
ftr-435	1828	41	property	property	NOUN
ftr-435	1828	42	under	under	ADP
ftr-435	1828	43	§	§	PROPN
ftr-435	1828	44	§	§	PROPN
ftr-435	1828	45	304	304	NUM
ftr-435	1828	46	and	and	CCONJ
ftr-435	1828	47	317(a	317(a	NUM
ftr-435	1828	48	)	)	PUNCT
ftr-435	1828	49	.	.	PUNCT
ftr-435	1829	1	the	the	DET
ftr-435	1829	2	taxpayer	taxpayer	NOUN
ftr-435	1829	3	argued	argue	VERB
ftr-435	1829	4	that	that	SCONJ
ftr-435	1829	5	the	the	DET
ftr-435	1829	6	exception	exception	NOUN
ftr-435	1829	7	in	in	ADP
ftr-435	1829	8	§	§	PROPN
ftr-435	1829	9	304(b)(3)(b	304(b)(3)(b	PROPN
ftr-435	1829	10	)	)	PUNCT
ftr-435	1829	11	applied	apply	VERB
ftr-435	1829	12	because	because	SCONJ
ftr-435	1829	13	the	the	DET
ftr-435	1829	14	transfer	transfer	NOUN
ftr-435	1829	15	could	could	AUX
ftr-435	1829	16	be	be	AUX
ftr-435	1829	17	treated	treat	VERB
ftr-435	1829	18	as	as	ADP
ftr-435	1829	19	a	a	DET
ftr-435	1829	20	§	§	PROPN
ftr-435	1829	21	351	351	NUM
ftr-435	1829	22	transaction	transaction	NOUN
ftr-435	1829	23	in	in	ADP
ftr-435	1829	24	which	which	PRON
ftr-435	1829	25	cost	cost	VERB
ftr-435	1829	26	oil	oil	NOUN
ftr-435	1829	27	�	�	PROPN
ftr-435	1829	28	assumed	assume	VERB
ftr-435	1829	29	�	�	PROPN
ftr-435	1829	30	the	the	DET
ftr-435	1829	31	taxpayer	taxpayer	PROPN
ftr-435	1829	32	�	�	PROPN
ftr-435	1829	33	s	s	PART
ftr-435	1829	34	debt	debt	NOUN
ftr-435	1829	35	to	to	PART
ftr-435	1829	36	cost	cost	VERB
ftr-435	1829	37	oil	oil	NOUN
ftr-435	1829	38	and	and	CCONJ
ftr-435	1829	39	the	the	DET
ftr-435	1829	40	debt	debt	NOUN
ftr-435	1829	41	was	be	AUX
ftr-435	1829	42	traceable	traceable	ADJ
ftr-435	1829	43	to	to	ADP
ftr-435	1829	44	his	his	PRON
ftr-435	1829	45	acquisition	acquisition	NOUN
ftr-435	1829	46	of	of	ADP
ftr-435	1829	47	stock	stock	NOUN
ftr-435	1829	48	in	in	ADP
ftr-435	1829	49	links	link	NOUN
ftr-435	1829	50	investments	investment	NOUN
ftr-435	1829	51	.	.	PUNCT
ftr-435	1830	1	judge	judge	PROPN
ftr-435	1830	2	nims	nims	PROPN
ftr-435	1830	3	granted	grant	VERB
ftr-435	1830	4	him	he	PRON
ftr-435	1830	5	only	only	ADV
ftr-435	1830	6	limited	limited	ADJ
ftr-435	1830	7	relief	relief	NOUN
ftr-435	1830	8	.	.	PUNCT
ftr-435	1831	1	the	the	DET
ftr-435	1831	2	court	court	NOUN
ftr-435	1831	3	accepted	accept	VERB
ftr-435	1831	4	the	the	DET
ftr-435	1831	5	recapitalization	recapitalization	NOUN
ftr-435	1831	6	as	as	ADP
ftr-435	1831	7	establishing	establish	VERB
ftr-435	1831	8	that	that	SCONJ
ftr-435	1831	9	$	$	SYM
ftr-435	1831	10	174,000	174,000	NUM
ftr-435	1831	11	was	be	AUX
ftr-435	1831	12	used	use	VERB
ftr-435	1831	13	to	to	PART
ftr-435	1831	14	acquire	acquire	VERB
ftr-435	1831	15	links	link	NOUN
ftr-435	1831	16	investment	investment	NOUN
ftr-435	1831	17	stock	stock	NOUN
ftr-435	1831	18	within	within	ADP
ftr-435	1831	19	the	the	DET
ftr-435	1831	20	meaning	meaning	NOUN
ftr-435	1831	21	of	of	ADP
ftr-435	1831	22	§	§	PROPN
ftr-435	1831	23	304(b)(3)(b)(i	304(b)(3)(b)(i	NUM
ftr-435	1831	24	)	)	PUNCT
ftr-435	1831	25	.	.	PUNCT
ftr-435	1832	1	but	but	CCONJ
ftr-435	1832	2	because	because	SCONJ
ftr-435	1832	3	the	the	DET
ftr-435	1832	4	$	$	SYM
ftr-435	1832	5	89,000	89,000	NUM
ftr-435	1832	6	of	of	ADP
ftr-435	1832	7	the	the	DET
ftr-435	1832	8	assumed	assumed	ADJ
ftr-435	1832	9	liability	liability	NOUN
ftr-435	1832	10	from	from	ADP
ftr-435	1832	11	the	the	DET
ftr-435	1832	12	taxpayer	taxpayer	NOUN
ftr-435	1832	13	to	to	PART
ftr-435	1832	14	cost	cost	VERB
ftr-435	1832	15	oil	oil	NOUN
ftr-435	1832	16	that	that	PRON
ftr-435	1832	17	was	be	AUX
ftr-435	1832	18	traceable	traceable	ADJ
ftr-435	1832	19	to	to	ADP
ftr-435	1832	20	the	the	DET
ftr-435	1832	21	taxpayer	taxpayer	NOUN
ftr-435	1832	22	�	�	PROPN
ftr-435	1832	23	s	s	PART
ftr-435	1832	24	investment	investment	NOUN
ftr-435	1832	25	in	in	ADP
ftr-435	1832	26	links	link	NOUN
ftr-435	1832	27	investments	investment	NOUN
ftr-435	1832	28	exceeded	exceed	VERB
ftr-435	1832	29	the	the	DET
ftr-435	1832	30	$	$	SYM
ftr-435	1832	31	77,000	77,000	NUM
ftr-435	1832	32	debt	debt	NOUN
ftr-435	1832	33	from	from	ADP
ftr-435	1832	34	links	link	NOUN
ftr-435	1832	35	investment	investment	NOUN
ftr-435	1832	36	to	to	PART
ftr-435	1832	37	cost	cost	VERB
ftr-435	1832	38	oil	oil	NOUN
ftr-435	1832	39	that	that	PRON
ftr-435	1832	40	continued	continue	VERB
ftr-435	1832	41	to	to	PART
ftr-435	1832	42	remain	remain	VERB
ftr-435	1832	43	2002	2002	NUM
ftr-435	1832	44	]	]	PUNCT
ftr-435	1832	45	recent	recent	ADJ
ftr-435	1832	46	developments	development	NOUN
ftr-435	1832	47	in	in	ADP
ftr-435	1832	48	federal	federal	ADJ
ftr-435	1832	49	income	income	NOUN
ftr-435	1832	50	taxation	taxation	NOUN
ftr-435	1832	51	709	709	NUM
ftr-435	1832	52	outstanding	outstanding	ADJ
ftr-435	1832	53	after	after	ADP
ftr-435	1832	54	the	the	DET
ftr-435	1832	55	transaction	transaction	NOUN
ftr-435	1832	56	,	,	PUNCT
ftr-435	1832	57	only	only	ADV
ftr-435	1832	58	$	$	SYM
ftr-435	1832	59	12,000	12,000	NUM
ftr-435	1832	60	of	of	ADP
ftr-435	1832	61	the	the	DET
ftr-435	1832	62	$	$	SYM
ftr-435	1832	63	174,000	174,000	NUM
ftr-435	1832	64	debt	debt	NOUN
ftr-435	1832	65	�	�	PROPN
ftr-435	1832	66	assumed	assume	VERB
ftr-435	1832	67	�	�	PROPN
ftr-435	1832	68	by	by	ADP
ftr-435	1832	69	cost	cost	NOUN
ftr-435	1832	70	oil	oil	NOUN
ftr-435	1832	71	had	have	AUX
ftr-435	1832	72	been	be	AUX
ftr-435	1832	73	used	use	VERB
ftr-435	1832	74	to	to	PART
ftr-435	1832	75	acquire	acquire	VERB
ftr-435	1832	76	stock	stock	NOUN
ftr-435	1832	77	or	or	CCONJ
ftr-435	1832	78	equity	equity	NOUN
ftr-435	1832	79	in	in	ADP
ftr-435	1832	80	links	link	NOUN
ftr-435	1832	81	investment	investment	NOUN
ftr-435	1832	82	.	.	PUNCT
ftr-435	1833	1	thus	thus	ADV
ftr-435	1833	2	,	,	PUNCT
ftr-435	1833	3	because	because	SCONJ
ftr-435	1833	4	the	the	DET
ftr-435	1833	5	taxpayer	taxpayer	NOUN
ftr-435	1833	6	was	be	AUX
ftr-435	1833	7	the	the	DET
ftr-435	1833	8	sole	sole	ADJ
ftr-435	1833	9	stockholder	stockholder	NOUN
ftr-435	1833	10	before	before	ADP
ftr-435	1833	11	and	and	CCONJ
ftr-435	1833	12	after	after	ADP
ftr-435	1833	13	the	the	DET
ftr-435	1833	14	transfer	transfer	NOUN
ftr-435	1833	15	,	,	PUNCT
ftr-435	1833	16	$	$	SYM
ftr-435	1833	17	161,000	161,000	NUM
ftr-435	1833	18	of	of	ADP
ftr-435	1833	19	the	the	DET
ftr-435	1833	20	discharged	discharge	VERB
ftr-435	1833	21	/	/	SYM
ftr-435	1833	22	assumed	assumed	ADJ
ftr-435	1833	23	debt	debt	NOUN
ftr-435	1833	24	from	from	ADP
ftr-435	1833	25	the	the	DET
ftr-435	1833	26	taxpayer	taxpayer	NOUN
ftr-435	1833	27	to	to	PART
ftr-435	1833	28	cost	cost	VERB
ftr-435	1833	29	oil	oil	NOUN
ftr-435	1833	30	was	be	AUX
ftr-435	1833	31	characterized	characterize	VERB
ftr-435	1833	32	as	as	ADP
ftr-435	1833	33	a	a	DET
ftr-435	1833	34	dividend	dividend	NOUN
ftr-435	1833	35	under	under	ADP
ftr-435	1833	36	§	§	PROPN
ftr-435	1833	37	§	§	PROPN
ftr-435	1833	38	302(d	302(d	PROPN
ftr-435	1833	39	)	)	PUNCT
ftr-435	1833	40	and	and	CCONJ
ftr-435	1833	41	301	301	NUM
ftr-435	1833	42	.	.	NOUN
ftr-435	1834	1	4	4	NUM
ftr-435	1834	2	.	.	X
ftr-435	1835	1	the	the	DET
ftr-435	1835	2	mark	mark	NOUN
ftr-435	1835	3	of	of	ADP
ftr-435	1835	4	the	the	DET
ftr-435	1835	5	devil	devil	NOUN
ftr-435	1835	6	?	?	PUNCT
ftr-435	1836	1	reallocation	reallocation	NOUN
ftr-435	1836	2	of	of	ADP
ftr-435	1836	3	$	$	SYM
ftr-435	1836	4	666,000	666,000	NUM
ftr-435	1836	5	from	from	ADP
ftr-435	1836	6	covenant	covenant	NOUN
ftr-435	1836	7	not	not	PART
ftr-435	1836	8	to	to	PART
ftr-435	1836	9	compete	compete	VERB
ftr-435	1836	10	to	to	ADP
ftr-435	1836	11	goodwill	goodwill	NOUN
ftr-435	1836	12	produces	produce	VERB
ftr-435	1836	13	a	a	DET
ftr-435	1836	14	double	double	ADJ
ftr-435	1836	15	tax	tax	NOUN
ftr-435	1836	16	.	.	PUNCT
ftr-435	1837	1	bemidji	bemidji	PROPN
ftr-435	1837	2	distributing	distribute	VERB
ftr-435	1837	3	co.	co.	PROPN
ftr-435	1837	4	v.	v.	PROPN
ftr-435	1837	5	commissioner	commissioner	PROPN
ftr-435	1837	6	,	,	PUNCT
ftr-435	1837	7	t.c	t.c	PROPN
ftr-435	1837	8	.	.	PROPN
ftr-435	1837	9	memo	memo	NOUN
ftr-435	1837	10	.	.	PUNCT
ftr-435	1838	1	2001	2001	NUM
ftr-435	1838	2	-	-	SYM
ftr-435	1838	3	260	260	NUM
ftr-435	1838	4	(	(	PUNCT
ftr-435	1838	5	10/1/01	10/1/01	NUM
ftr-435	1838	6	)	)	PUNCT
ftr-435	1838	7	.	.	PUNCT
ftr-435	1839	1	in	in	ADP
ftr-435	1839	2	a	a	DET
ftr-435	1839	3	[	[	X
ftr-435	1839	4	pre-§	pre-§	NOUN
ftr-435	1839	5	197	197	NUM
ftr-435	1839	6	]	]	PUNCT
ftr-435	1839	7	sale	sale	NOUN
ftr-435	1839	8	of	of	ADP
ftr-435	1839	9	the	the	DET
ftr-435	1839	10	corporation	corporation	NOUN
ftr-435	1839	11	�	�	PROPN
ftr-435	1839	12	s	s	PART
ftr-435	1839	13	assets	asset	NOUN
ftr-435	1839	14	,	,	PUNCT
ftr-435	1839	15	no	no	DET
ftr-435	1839	16	amount	amount	NOUN
ftr-435	1839	17	was	be	AUX
ftr-435	1839	18	allocated	allocate	VERB
ftr-435	1839	19	to	to	ADP
ftr-435	1839	20	intangible	intangible	ADJ
ftr-435	1839	21	assets	asset	NOUN
ftr-435	1839	22	,	,	PUNCT
ftr-435	1839	23	including	include	VERB
ftr-435	1839	24	goodwill	goodwill	NOUN
ftr-435	1839	25	or	or	CCONJ
ftr-435	1839	26	going	go	VERB
ftr-435	1839	27	concern	concern	NOUN
ftr-435	1839	28	value	value	NOUN
ftr-435	1839	29	,	,	PUNCT
ftr-435	1839	30	but	but	CCONJ
ftr-435	1839	31	$	$	SYM
ftr-435	1839	32	1,000,000	1,000,000	NUM
ftr-435	1839	33	was	be	AUX
ftr-435	1839	34	allocated	allocate	VERB
ftr-435	1839	35	to	to	ADP
ftr-435	1839	36	the	the	DET
ftr-435	1839	37	shareholder	shareholder	NOUN
ftr-435	1839	38	�	�	PROPN
ftr-435	1839	39	s	s	PART
ftr-435	1839	40	covenant	covenant	NOUN
ftr-435	1839	41	not	not	PART
ftr-435	1839	42	to	to	PART
ftr-435	1839	43	compete	compete	VERB
ftr-435	1839	44	and	and	CCONJ
ftr-435	1839	45	$	$	SYM
ftr-435	1839	46	200,000	200,000	NUM
ftr-435	1839	47	to	to	ADP
ftr-435	1839	48	a	a	DET
ftr-435	1839	49	two	two	NUM
ftr-435	1839	50	-	-	PUNCT
ftr-435	1839	51	year	year	NOUN
ftr-435	1839	52	consulting	consulting	NOUN
ftr-435	1839	53	contract	contract	NOUN
ftr-435	1840	1	[	[	X
ftr-435	1840	2	compared	compare	VERB
ftr-435	1840	3	to	to	ADP
ftr-435	1840	4	$	$	SYM
ftr-435	1840	5	817,461	817,461	NUM
ftr-435	1840	6	for	for	ADP
ftr-435	1840	7	the	the	DET
ftr-435	1840	8	assets	asset	NOUN
ftr-435	1840	9	]	]	PUNCT
ftr-435	1840	10	.	.	PUNCT
ftr-435	1841	1	based	base	VERB
ftr-435	1841	2	on	on	ADP
ftr-435	1841	3	all	all	DET
ftr-435	1841	4	the	the	DET
ftr-435	1841	5	facts	fact	NOUN
ftr-435	1841	6	and	and	CCONJ
ftr-435	1841	7	circumstances	circumstance	NOUN
ftr-435	1841	8	,	,	PUNCT
ftr-435	1841	9	e.g.	e.g.	ADV
ftr-435	1841	10	,	,	PUNCT
ftr-435	1841	11	the	the	DET
ftr-435	1841	12	seller	seller	NOUN
ftr-435	1841	13	�	�	NOUN
ftr-435	1841	14	s	s	PART
ftr-435	1841	15	ability	ability	NOUN
ftr-435	1841	16	to	to	PART
ftr-435	1841	17	compete	compete	VERB
ftr-435	1841	18	and	and	CCONJ
ftr-435	1841	19	expert	expert	ADJ
ftr-435	1841	20	witnesses	witness	NOUN
ftr-435	1841	21	�	�	PROPN
ftr-435	1841	22	s	s	PART
ftr-435	1841	23	valuation	valuation	NOUN
ftr-435	1841	24	testimony	testimony	NOUN
ftr-435	1841	25	,	,	PUNCT
ftr-435	1841	26	the	the	DET
ftr-435	1841	27	tax	tax	NOUN
ftr-435	1841	28	court	court	NOUN
ftr-435	1841	29	(	(	PUNCT
ftr-435	1841	30	judge	judge	NOUN
ftr-435	1841	31	parr	parr	PROPN
ftr-435	1841	32	)	)	PUNCT
ftr-435	1841	33	found	find	VERB
ftr-435	1841	34	that	that	SCONJ
ftr-435	1841	35	the	the	DET
ftr-435	1841	36	value	value	NOUN
ftr-435	1841	37	of	of	ADP
ftr-435	1841	38	the	the	DET
ftr-435	1841	39	covenant	covenant	NOUN
ftr-435	1841	40	was	be	AUX
ftr-435	1841	41	only	only	ADV
ftr-435	1841	42	$	$	SYM
ftr-435	1841	43	334,000	334,000	NUM
ftr-435	1841	44	and	and	CCONJ
ftr-435	1841	45	that	that	SCONJ
ftr-435	1841	46	$	$	SYM
ftr-435	1841	47	666,000	666,000	NUM
ftr-435	1841	48	allocated	allocate	VERB
ftr-435	1841	49	to	to	ADP
ftr-435	1841	50	the	the	DET
ftr-435	1841	51	covenant	covenant	NOUN
ftr-435	1841	52	by	by	ADP
ftr-435	1841	53	the	the	DET
ftr-435	1841	54	taxpayer	taxpayer	NOUN
ftr-435	1841	55	was	be	AUX
ftr-435	1841	56	really	really	ADV
ftr-435	1841	57	the	the	DET
ftr-435	1841	58	price	price	NOUN
ftr-435	1841	59	of	of	ADP
ftr-435	1841	60	goodwill	goodwill	NOUN
ftr-435	1841	61	.	.	PUNCT
ftr-435	1842	1	thus	thus	ADV
ftr-435	1842	2	,	,	PUNCT
ftr-435	1842	3	the	the	DET
ftr-435	1842	4	corporation	corporation	NOUN
ftr-435	1842	5	realized	realize	VERB
ftr-435	1842	6	an	an	DET
ftr-435	1842	7	additional	additional	ADJ
ftr-435	1842	8	$	$	SYM
ftr-435	1842	9	666,000	666,000	NUM
ftr-435	1842	10	of	of	ADP
ftr-435	1842	11	gain	gain	NOUN
ftr-435	1842	12	on	on	ADP
ftr-435	1842	13	the	the	DET
ftr-435	1842	14	sale	sale	NOUN
ftr-435	1842	15	if	if	SCONJ
ftr-435	1842	16	its	its	PRON
ftr-435	1842	17	[	[	X
ftr-435	1842	18	zero	zero	NUM
ftr-435	1842	19	basis	basis	NOUN
ftr-435	1842	20	]	]	PUNCT
ftr-435	1842	21	intangible	intangible	ADJ
ftr-435	1842	22	assets	asset	NOUN
ftr-435	1842	23	,	,	PUNCT
ftr-435	1842	24	and	and	CCONJ
ftr-435	1842	25	the	the	DET
ftr-435	1842	26	shareholders	shareholder	NOUN
ftr-435	1842	27	who	who	PRON
ftr-435	1842	28	received	receive	VERB
ftr-435	1842	29	the	the	DET
ftr-435	1842	30	payments	payment	NOUN
ftr-435	1842	31	recognized	recognize	VERB
ftr-435	1842	32	constructive	constructive	ADJ
ftr-435	1842	33	dividends	dividend	NOUN
ftr-435	1842	34	.	.	PUNCT
ftr-435	1843	1	c.	c.	NOUN
ftr-435	1843	2	liquidations	liquidation	NOUN
ftr-435	1843	3	1	1	NUM
ftr-435	1843	4	.	.	PUNCT
ftr-435	1844	1	more	more	ADJ
ftr-435	1844	2	check	check	VERB
ftr-435	1844	3	-	-	PUNCT
ftr-435	1844	4	a	a	DET
ftr-435	1844	5	-	-	PUNCT
ftr-435	1844	6	box	box	NOUN
ftr-435	1844	7	fallout	fallout	NOUN
ftr-435	1844	8	.	.	PUNCT
ftr-435	1845	1	t.d	t.d	PROPN
ftr-435	1845	2	.	.	NOUN
ftr-435	1845	3	8970	8970	NUM
ftr-435	1845	4	,	,	PUNCT
ftr-435	1845	5	amendment	amendment	NOUN
ftr-435	1845	6	,	,	PUNCT
ftr-435	1845	7	check	check	VERB
ftr-435	1845	8	the	the	DET
ftr-435	1845	9	box	box	NOUN
ftr-435	1845	10	regulations	regulation	NOUN
ftr-435	1845	11	,	,	PUNCT
ftr-435	1845	12	66	66	NUM
ftr-435	1845	13	f.r	f.r	NOUN
ftr-435	1845	14	.	.	PROPN
ftr-435	1845	15	64911	64911	NUM
ftr-435	1845	16	(	(	PUNCT
ftr-435	1845	17	12/17/01	12/17/01	NUM
ftr-435	1845	18	)	)	PUNCT
ftr-435	1845	19	,	,	PUNCT
ftr-435	1845	20	proposed	propose	VERB
ftr-435	1845	21	in	in	ADP
ftr-435	1845	22	reg-110659	reg-110659	NOUN
ftr-435	1845	23	-	-	PUNCT
ftr-435	1845	24	00	00	NUM
ftr-435	1845	25	proposed	propose	VERB
ftr-435	1845	26	regulations	regulation	NOUN
ftr-435	1845	27	,	,	PUNCT
ftr-435	1845	28	amendment	amendment	NOUN
ftr-435	1845	29	,	,	PUNCT
ftr-435	1845	30	check	check	VERB
ftr-435	1845	31	the	the	DET
ftr-435	1845	32	box	box	NOUN
ftr-435	1845	33	regulations	regulation	NOUN
ftr-435	1845	34	,	,	PUNCT
ftr-435	1845	35	66	66	NUM
ftr-435	1845	36	f.r	f.r	NOUN
ftr-435	1845	37	.	.	NOUN
ftr-435	1845	38	3959	3959	NUM
ftr-435	1845	39	(	(	PUNCT
ftr-435	1845	40	1/16/01	1/16/01	NUM
ftr-435	1845	41	)	)	PUNCT
ftr-435	1845	42	.	.	PUNCT
ftr-435	1846	1	treas	treas	PROPN
ftr-435	1846	2	.	.	PUNCT
ftr-435	1847	1	reg	reg	PROPN
ftr-435	1847	2	.	.	PUNCT
ftr-435	1848	1	§	§	PROPN
ftr-435	1848	2	301.7701	301.7701	NUM
ftr-435	1848	3	-	-	SYM
ftr-435	1848	4	3(g)(2)(ii	3(g)(2)(ii	NUM
ftr-435	1848	5	)	)	PUNCT
ftr-435	1848	6	provides	provide	VERB
ftr-435	1848	7	that	that	SCONJ
ftr-435	1848	8	if	if	SCONJ
ftr-435	1848	9	an	an	DET
ftr-435	1848	10	unincorporated	unincorporated	ADJ
ftr-435	1848	11	entity	entity	NOUN
ftr-435	1848	12	that	that	PRON
ftr-435	1848	13	previously	previously	ADV
ftr-435	1848	14	had	have	AUX
ftr-435	1848	15	elected	elect	VERB
ftr-435	1848	16	to	to	PART
ftr-435	1848	17	be	be	AUX
ftr-435	1848	18	taxed	tax	VERB
ftr-435	1848	19	as	as	ADP
ftr-435	1848	20	a	a	DET
ftr-435	1848	21	corporation	corporation	NOUN
ftr-435	1848	22	elects	elect	NOUN
ftr-435	1848	23	to	to	PART
ftr-435	1848	24	convert	convert	VERB
ftr-435	1848	25	to	to	ADP
ftr-435	1848	26	a	a	DET
ftr-435	1848	27	partnership	partnership	NOUN
ftr-435	1848	28	,	,	PUNCT
ftr-435	1848	29	it	it	PRON
ftr-435	1848	30	is	be	AUX
ftr-435	1848	31	treated	treat	VERB
ftr-435	1848	32	as	as	ADP
ftr-435	1848	33	distributing	distribute	VERB
ftr-435	1848	34	all	all	PRON
ftr-435	1848	35	of	of	ADP
ftr-435	1848	36	its	its	PRON
ftr-435	1848	37	assets	asset	NOUN
ftr-435	1848	38	to	to	ADP
ftr-435	1848	39	its	its	PRON
ftr-435	1848	40	shareholders	shareholder	NOUN
ftr-435	1848	41	in	in	ADP
ftr-435	1848	42	a	a	DET
ftr-435	1848	43	taxable	taxable	ADJ
ftr-435	1848	44	liquidation	liquidation	NOUN
ftr-435	1848	45	,	,	PUNCT
ftr-435	1848	46	followed	follow	VERB
ftr-435	1848	47	by	by	ADP
ftr-435	1848	48	the	the	DET
ftr-435	1848	49	contribution	contribution	NOUN
ftr-435	1848	50	of	of	ADP
ftr-435	1848	51	all	all	DET
ftr-435	1848	52	the	the	DET
ftr-435	1848	53	assets	asset	NOUN
ftr-435	1848	54	to	to	ADP
ftr-435	1848	55	a	a	DET
ftr-435	1848	56	newly	newly	ADV
ftr-435	1848	57	formed	form	VERB
ftr-435	1848	58	partnership	partnership	NOUN
ftr-435	1848	59	.	.	PUNCT
ftr-435	1849	1	if	if	SCONJ
ftr-435	1849	2	the	the	DET
ftr-435	1849	3	entity	entity	NOUN
ftr-435	1849	4	elects	elect	NOUN
ftr-435	1849	5	to	to	PART
ftr-435	1849	6	convert	convert	VERB
ftr-435	1849	7	from	from	ADP
ftr-435	1849	8	a	a	DET
ftr-435	1849	9	corporation	corporation	NOUN
ftr-435	1849	10	to	to	ADP
ftr-435	1849	11	a	a	DET
ftr-435	1849	12	disregarded	disregarded	ADJ
ftr-435	1849	13	entity	entity	NOUN
ftr-435	1849	14	,	,	PUNCT
ftr-435	1849	15	it	it	PRON
ftr-435	1849	16	is	be	AUX
ftr-435	1849	17	deemed	deem	VERB
ftr-435	1849	18	to	to	PART
ftr-435	1849	19	have	have	AUX
ftr-435	1849	20	distributed	distribute	VERB
ftr-435	1849	21	its	its	PRON
ftr-435	1849	22	assets	asset	NOUN
ftr-435	1849	23	to	to	ADP
ftr-435	1849	24	its	its	PRON
ftr-435	1849	25	owner	owner	NOUN
ftr-435	1849	26	.	.	PUNCT
ftr-435	1850	1	sections	section	NOUN
ftr-435	1850	2	332	332	NUM
ftr-435	1850	3	and	and	CCONJ
ftr-435	1850	4	337	337	NUM
ftr-435	1850	5	can	can	AUX
ftr-435	1850	6	apply	apply	VERB
ftr-435	1850	7	if	if	SCONJ
ftr-435	1850	8	the	the	DET
ftr-435	1850	9	owner	owner	NOUN
ftr-435	1850	10	is	be	AUX
ftr-435	1850	11	a	a	DET
ftr-435	1850	12	corporation	corporation	NOUN
ftr-435	1850	13	.	.	PUNCT
ftr-435	1851	1	to	to	PART
ftr-435	1851	2	facilitate	facilitate	VERB
ftr-435	1851	3	application	application	NOUN
ftr-435	1851	4	of	of	ADP
ftr-435	1851	5	§	§	PROPN
ftr-435	1851	6	332	332	NUM
ftr-435	1851	7	,	,	PUNCT
ftr-435	1851	8	the	the	DET
ftr-435	1851	9	proposed	propose	VERB
ftr-435	1851	10	regulations	regulation	NOUN
ftr-435	1851	11	provide	provide	VERB
ftr-435	1851	12	that	that	SCONJ
ftr-435	1851	13	a	a	DET
ftr-435	1851	14	plan	plan	NOUN
ftr-435	1851	15	of	of	ADP
ftr-435	1851	16	liquidation	liquidation	NOUN
ftr-435	1851	17	is	be	AUX
ftr-435	1851	18	deemed	deem	VERB
ftr-435	1851	19	to	to	PART
ftr-435	1851	20	have	have	AUX
ftr-435	1851	21	been	be	AUX
ftr-435	1851	22	adopted	adopt	VERB
ftr-435	1851	23	immediately	immediately	ADV
ftr-435	1851	24	before	before	ADP
ftr-435	1851	25	the	the	DET
ftr-435	1851	26	deemed	deemed	ADJ
ftr-435	1851	27	liquidation	liquidation	NOUN
ftr-435	1851	28	resulting	result	VERB
ftr-435	1851	29	from	from	ADP
ftr-435	1851	30	the	the	DET
ftr-435	1851	31	election	election	NOUN
ftr-435	1851	32	to	to	PART
ftr-435	1851	33	change	change	VERB
ftr-435	1851	34	entity	entity	NOUN
ftr-435	1851	35	classification	classification	NOUN
ftr-435	1851	36	,	,	PUNCT
ftr-435	1851	37	unless	unless	SCONJ
ftr-435	1851	38	a	a	DET
ftr-435	1851	39	formal	formal	ADJ
ftr-435	1851	40	plan	plan	NOUN
ftr-435	1851	41	of	of	ADP
ftr-435	1851	42	liquidation	liquidation	NOUN
ftr-435	1851	43	that	that	PRON
ftr-435	1851	44	contemplates	contemplate	VERB
ftr-435	1851	45	the	the	DET
ftr-435	1851	46	filing	filing	NOUN
ftr-435	1851	47	of	of	ADP
ftr-435	1851	48	the	the	DET
ftr-435	1851	49	elective	elective	ADJ
ftr-435	1851	50	change	change	NOUN
ftr-435	1851	51	was	be	AUX
ftr-435	1851	52	adopted	adopt	VERB
ftr-435	1851	53	at	at	ADP
ftr-435	1851	54	an	an	DET
ftr-435	1851	55	earlier	early	ADJ
ftr-435	1851	56	date	date	NOUN
ftr-435	1851	57	.	.	PUNCT
ftr-435	1852	1	the	the	DET
ftr-435	1852	2	amendments	amendment	NOUN
ftr-435	1852	3	are	be	AUX
ftr-435	1852	4	applicable	applicable	ADJ
ftr-435	1852	5	to	to	ADP
ftr-435	1852	6	elections	election	NOUN
ftr-435	1852	7	filed	file	VERB
ftr-435	1852	8	on	on	ADP
ftr-435	1852	9	or	or	CCONJ
ftr-435	1852	10	after	after	ADP
ftr-435	1852	11	12/17/01	12/17/01	NUM
ftr-435	1852	12	,	,	PUNCT
ftr-435	1852	13	with	with	ADP
ftr-435	1852	14	retroactivity	retroactivity	NOUN
ftr-435	1852	15	permissible	permissible	ADJ
ftr-435	1852	16	for	for	ADP
ftr-435	1852	17	elections	election	NOUN
ftr-435	1852	18	filed	file	VERB
ftr-435	1852	19	on	on	ADP
ftr-435	1852	20	or	or	CCONJ
ftr-435	1852	21	after	after	ADP
ftr-435	1852	22	11/29/99	11/29/99	PROPN
ftr-435	1852	23	if	if	SCONJ
ftr-435	1852	24	the	the	DET
ftr-435	1852	25	parties	party	NOUN
ftr-435	1852	26	take	take	VERB
ftr-435	1852	27	consistent	consistent	ADJ
ftr-435	1852	28	positions	position	NOUN
ftr-435	1852	29	.	.	PUNCT
ftr-435	1853	1	d.	d.	PROPN
ftr-435	1853	2	s	s	PROPN
ftr-435	1853	3	corporations	corporation	NOUN
ftr-435	1853	4	710	710	NUM
ftr-435	1853	5	florida	florida	PROPN
ftr-435	1853	6	tax	tax	NOUN
ftr-435	1853	7	review	review	NOUN
ftr-435	1854	1	[	[	X
ftr-435	1854	2	vol.5	vol.5	NOUN
ftr-435	1854	3	:	:	PUNCT
ftr-435	1854	4	si	si	PROPN
ftr-435	1854	5	1	1	NUM
ftr-435	1854	6	.	.	PUNCT
ftr-435	1854	7	cancellation	cancellation	NOUN
ftr-435	1854	8	of	of	ADP
ftr-435	1854	9	indebtedness	indebtedness	NOUN
ftr-435	1854	10	income	income	NOUN
ftr-435	1854	11	of	of	ADP
ftr-435	1854	12	insolvent	insolvent	ADJ
ftr-435	1854	13	s	s	PART
ftr-435	1854	14	corporations	corporation	NOUN
ftr-435	1854	15	a.	a.	PROPN
ftr-435	1854	16	�	�	PROPN
ftr-435	1854	17	because	because	SCONJ
ftr-435	1854	18	the	the	DET
ftr-435	1854	19	code	code	PROPN
ftr-435	1854	20	�	�	PROPN
ftr-435	1854	21	s	s	PART
ftr-435	1854	22	plain	plain	ADJ
ftr-435	1854	23	text	text	NOUN
ftr-435	1854	24	permits	permit	VERB
ftr-435	1854	25	the	the	DET
ftr-435	1854	26	taxpayers	taxpayer	NOUN
ftr-435	1854	27	here	here	ADV
ftr-435	1854	28	to	to	PART
ftr-435	1854	29	receive	receive	VERB
ftr-435	1854	30	these	these	DET
ftr-435	1854	31	benefits	benefit	NOUN
ftr-435	1854	32	,	,	PUNCT
ftr-435	1854	33	we	we	PRON
ftr-435	1854	34	need	need	AUX
ftr-435	1854	35	not	not	PART
ftr-435	1854	36	address	address	VERB
ftr-435	1854	37	this	this	DET
ftr-435	1854	38	policy	policy	NOUN
ftr-435	1854	39	concern	concern	NOUN
ftr-435	1854	40	[	[	X
ftr-435	1854	41	�	�	ADP
ftr-435	1854	42	that	that	SCONJ
ftr-435	1854	43	,	,	PUNCT
ftr-435	1854	44	if	if	SCONJ
ftr-435	1854	45	shareholders	shareholder	NOUN
ftr-435	1854	46	were	be	AUX
ftr-435	1854	47	permitted	permit	VERB
ftr-435	1854	48	to	to	PART
ftr-435	1854	49	pass	pass	VERB
ftr-435	1854	50	through	through	ADP
ftr-435	1854	51	the	the	DET
ftr-435	1854	52	discharge	discharge	NOUN
ftr-435	1854	53	of	of	ADP
ftr-435	1854	54	indebtedness	indebtedness	NOUN
ftr-435	1854	55	income	income	NOUN
ftr-435	1854	56	before	before	ADP
ftr-435	1854	57	reducing	reduce	VERB
ftr-435	1854	58	any	any	DET
ftr-435	1854	59	tax	tax	NOUN
ftr-435	1854	60	attributes	attribute	NOUN
ftr-435	1854	61	,	,	PUNCT
ftr-435	1854	62	the	the	DET
ftr-435	1854	63	shareholders	shareholder	NOUN
ftr-435	1854	64	would	would	AUX
ftr-435	1854	65	wrongly	wrongly	ADV
ftr-435	1854	66	experience	experience	VERB
ftr-435	1854	67	a	a	DET
ftr-435	1854	68	�	�	PROPN
ftr-435	1854	69	double	double	ADJ
ftr-435	1854	70	windfall	windfall	NOUN
ftr-435	1854	71	�	�	PROPN
ftr-435	1854	72	�	�	PROPN
ftr-435	1854	73	]	]	PUNCT
ftr-435	1854	74	.	.	PUNCT
ftr-435	1855	1	�	�	PROPN
ftr-435	1855	2	gitlitz	gitlitz	PROPN
ftr-435	1855	3	v.	v.	PROPN
ftr-435	1855	4	commissioner	commissioner	NOUN
ftr-435	1855	5	,	,	PUNCT
ftr-435	1855	6	531	531	NUM
ftr-435	1855	7	u.s	u.s	PROPN
ftr-435	1855	8	.	.	PROPN
ftr-435	1855	9	206	206	NUM
ftr-435	1855	10	,	,	PUNCT
ftr-435	1855	11	2001	2001	NUM
ftr-435	1855	12	-	-	SYM
ftr-435	1855	13	1	1	NUM
ftr-435	1855	14	u.s.t.c	u.s.t.c	PROPN
ftr-435	1855	15	.	.	PROPN
ftr-435	1856	1	¶	¶	PROPN
ftr-435	1856	2	50,147	50,147	NUM
ftr-435	1856	3	,	,	PUNCT
ftr-435	1856	4	87	87	NUM
ftr-435	1856	5	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-435	1856	6	417	417	NUM
ftr-435	1856	7	(	(	PUNCT
ftr-435	1856	8	1/9/01	1/9/01	NUM
ftr-435	1856	9	)	)	PUNCT
ftr-435	1856	10	.	.	PUNCT
ftr-435	1857	1	gitlitz	gitlitz	NOUN
ftr-435	1857	2	and	and	CCONJ
ftr-435	1857	3	winn	winn	PROPN
ftr-435	1857	4	each	each	PRON
ftr-435	1857	5	owned	own	VERB
ftr-435	1857	6	50	50	NUM
ftr-435	1857	7	percent	percent	NOUN
ftr-435	1857	8	of	of	ADP
ftr-435	1857	9	the	the	DET
ftr-435	1857	10	stock	stock	NOUN
ftr-435	1857	11	of	of	ADP
ftr-435	1857	12	an	an	DET
ftr-435	1857	13	s	s	NOUN
ftr-435	1857	14	corporation	corporation	NOUN
ftr-435	1857	15	that	that	PRON
ftr-435	1857	16	realized	realize	VERB
ftr-435	1857	17	$	$	SYM
ftr-435	1857	18	2,021,096	2,021,096	NUM
ftr-435	1857	19	of	of	ADP
ftr-435	1857	20	cod	cod	NOUN
ftr-435	1857	21	income	income	NOUN
ftr-435	1857	22	.	.	PUNCT
ftr-435	1858	1	at	at	ADP
ftr-435	1858	2	that	that	DET
ftr-435	1858	3	time	time	NOUN
ftr-435	1858	4	the	the	DET
ftr-435	1858	5	corporation	corporation	NOUN
ftr-435	1858	6	was	be	AUX
ftr-435	1858	7	insolvent	insolvent	ADJ
ftr-435	1858	8	to	to	ADP
ftr-435	1858	9	the	the	DET
ftr-435	1858	10	extent	extent	NOUN
ftr-435	1858	11	of	of	ADP
ftr-435	1858	12	$	$	SYM
ftr-435	1858	13	2,181,748	2,181,748	NUM
ftr-435	1858	14	.	.	PUNCT
ftr-435	1859	1	thus	thus	ADV
ftr-435	1859	2	all	all	PRON
ftr-435	1859	3	of	of	ADP
ftr-435	1859	4	the	the	DET
ftr-435	1859	5	cod	cod	NOUN
ftr-435	1859	6	income	income	NOUN
ftr-435	1859	7	was	be	AUX
ftr-435	1859	8	excluded	exclude	VERB
ftr-435	1859	9	under	under	ADP
ftr-435	1859	10	§	§	PROPN
ftr-435	1859	11	108(a)(1)(b	108(a)(1)(b	NUM
ftr-435	1859	12	)	)	PUNCT
ftr-435	1859	13	.	.	PUNCT
ftr-435	1860	1	both	both	DET
ftr-435	1860	2	shareholders	shareholder	NOUN
ftr-435	1860	3	had	have	AUX
ftr-435	1860	4	carried	carry	VERB
ftr-435	1860	5	losses	loss	NOUN
ftr-435	1860	6	that	that	PRON
ftr-435	1860	7	had	have	AUX
ftr-435	1860	8	been	be	AUX
ftr-435	1860	9	suspended	suspend	VERB
ftr-435	1860	10	under	under	ADP
ftr-435	1860	11	§	§	PROPN
ftr-435	1860	12	1366(d)(1	1366(d)(1	NUM
ftr-435	1860	13	)	)	PUNCT
ftr-435	1860	14	as	as	ADV
ftr-435	1860	15	well	well	ADV
ftr-435	1860	16	as	as	ADP
ftr-435	1860	17	operating	operating	NOUN
ftr-435	1860	18	losses	loss	NOUN
ftr-435	1860	19	that	that	PRON
ftr-435	1860	20	would	would	AUX
ftr-435	1860	21	be	be	AUX
ftr-435	1860	22	further	far	ADV
ftr-435	1860	23	suspended	suspend	VERB
ftr-435	1860	24	unless	unless	SCONJ
ftr-435	1860	25	the	the	DET
ftr-435	1860	26	excluded	exclude	VERB
ftr-435	1860	27	cod	cod	NOUN
ftr-435	1860	28	income	income	NOUN
ftr-435	1860	29	increased	increase	VERB
ftr-435	1860	30	their	their	PRON
ftr-435	1860	31	basis	basis	NOUN
ftr-435	1860	32	in	in	ADP
ftr-435	1860	33	their	their	PRON
ftr-435	1860	34	stock	stock	NOUN
ftr-435	1860	35	under	under	ADP
ftr-435	1860	36	§	§	PROPN
ftr-435	1860	37	1367(a)(1	1367(a)(1	NUM
ftr-435	1860	38	)	)	PUNCT
ftr-435	1860	39	.	.	PUNCT
ftr-435	1861	1	b.	b.	PROPN
ftr-435	1862	1	the	the	DET
ftr-435	1862	2	tax	tax	NOUN
ftr-435	1862	3	court	court	NOUN
ftr-435	1862	4	followed	follow	VERB
ftr-435	1862	5	its	its	PRON
ftr-435	1862	6	reviewed	review	VERB
ftr-435	1862	7	decision	decision	NOUN
ftr-435	1862	8	in	in	ADP
ftr-435	1862	9	nelson	nelson	PROPN
ftr-435	1862	10	v.	v.	PROPN
ftr-435	1862	11	commissioner	commissioner	PROPN
ftr-435	1862	12	,	,	PUNCT
ftr-435	1862	13	110	110	NUM
ftr-435	1862	14	t.c	t.c	PROPN
ftr-435	1862	15	.	.	PROPN
ftr-435	1862	16	114	114	NUM
ftr-435	1862	17	(	(	PUNCT
ftr-435	1862	18	1998	1998	NUM
ftr-435	1862	19	)	)	PUNCT
ftr-435	1862	20	,	,	PUNCT
ftr-435	1862	21	aff	aff	PROPN
ftr-435	1862	22	�	�	PROPN
ftr-435	1862	23	d	d	PROPN
ftr-435	1862	24	,	,	PUNCT
ftr-435	1862	25	182	182	NUM
ftr-435	1862	26	f.3d	f.3d	NUM
ftr-435	1862	27	1152	1152	NUM
ftr-435	1862	28	(	(	PUNCT
ftr-435	1862	29	10th	10th	ADJ
ftr-435	1862	30	cir	cir	NOUN
ftr-435	1862	31	.	.	PUNCT
ftr-435	1863	1	7/6/99	7/6/99	NUM
ftr-435	1863	2	)	)	PUNCT
ftr-435	1863	3	,	,	PUNCT
ftr-435	1863	4	which	which	PRON
ftr-435	1863	5	held	hold	VERB
ftr-435	1863	6	that	that	SCONJ
ftr-435	1863	7	a	a	DET
ftr-435	1863	8	shareholder	shareholder	NOUN
ftr-435	1863	9	of	of	ADP
ftr-435	1863	10	an	an	DET
ftr-435	1863	11	insolvent	insolvent	NOUN
ftr-435	1863	12	s	s	PART
ftr-435	1863	13	corporation	corporation	NOUN
ftr-435	1863	14	may	may	AUX
ftr-435	1863	15	not	not	PART
ftr-435	1863	16	increase	increase	VERB
ftr-435	1863	17	his	his	PRON
ftr-435	1863	18	stock	stock	NOUN
ftr-435	1863	19	basis	basis	NOUN
ftr-435	1863	20	under	under	ADP
ftr-435	1863	21	§	§	PROPN
ftr-435	1863	22	§	§	PROPN
ftr-435	1863	23	1367(a)(1)(a	1367(a)(1)(a	NUM
ftr-435	1863	24	)	)	PUNCT
ftr-435	1863	25	and	and	CCONJ
ftr-435	1863	26	1366(a)(1)(a	1366(a)(1)(a	NUM
ftr-435	1863	27	)	)	PUNCT
ftr-435	1863	28	by	by	ADP
ftr-435	1863	29	the	the	DET
ftr-435	1863	30	amount	amount	NOUN
ftr-435	1863	31	of	of	ADP
ftr-435	1863	32	his	his	PRON
ftr-435	1863	33	pro	pro	ADJ
ftr-435	1863	34	rata	rata	ADJ
ftr-435	1863	35	share	share	NOUN
ftr-435	1863	36	of	of	ADP
ftr-435	1863	37	the	the	DET
ftr-435	1863	38	corporation	corporation	NOUN
ftr-435	1863	39	�	�	PROPN
ftr-435	1863	40	s	s	PART
ftr-435	1863	41	[	[	PUNCT
ftr-435	1863	42	excluded	exclude	VERB
ftr-435	1863	43	under	under	ADP
ftr-435	1863	44	§	§	PROPN
ftr-435	1863	45	108(a	108(a	PROPN
ftr-435	1863	46	)	)	PUNCT
ftr-435	1863	47	]	]	PUNCT
ftr-435	1864	1	discharge	discharge	NOUN
ftr-435	1864	2	of	of	ADP
ftr-435	1864	3	indebtedness	indebtedness	NOUN
ftr-435	1864	4	income	income	NOUN
ftr-435	1864	5	on	on	ADP
ftr-435	1864	6	the	the	DET
ftr-435	1864	7	theory	theory	NOUN
ftr-435	1864	8	that	that	SCONJ
ftr-435	1864	9	the	the	DET
ftr-435	1864	10	cod	cod	NOUN
ftr-435	1864	11	income	income	NOUN
ftr-435	1864	12	was	be	AUX
ftr-435	1864	13	passed	pass	VERB
ftr-435	1864	14	-	-	PUNCT
ftr-435	1864	15	through	through	ADP
ftr-435	1864	16	exempt	exempt	ADJ
ftr-435	1864	17	income	income	NOUN
ftr-435	1864	18	.	.	PUNCT
ftr-435	1865	1	the	the	DET
ftr-435	1865	2	tax	tax	NOUN
ftr-435	1865	3	court	court	NOUN
ftr-435	1865	4	agreed	agree	VERB
ftr-435	1865	5	with	with	ADP
ftr-435	1865	6	the	the	DET
ftr-435	1865	7	irs	irs	PROPN
ftr-435	1865	8	that	that	SCONJ
ftr-435	1865	9	§	§	PROPN
ftr-435	1865	10	108(d)(7)(a	108(d)(7)(a	NOUN
ftr-435	1865	11	)	)	PUNCT
ftr-435	1865	12	requires	require	VERB
ftr-435	1865	13	that	that	SCONJ
ftr-435	1865	14	the	the	DET
ftr-435	1865	15	exclusion	exclusion	NOUN
ftr-435	1865	16	of	of	ADP
ftr-435	1865	17	income	income	NOUN
ftr-435	1865	18	applies	apply	VERB
ftr-435	1865	19	at	at	ADP
ftr-435	1865	20	the	the	DET
ftr-435	1865	21	s	s	PROPN
ftr-435	1865	22	corporation	corporation	NOUN
ftr-435	1865	23	level	level	NOUN
ftr-435	1865	24	,	,	PUNCT
ftr-435	1865	25	so	so	SCONJ
ftr-435	1865	26	that	that	SCONJ
ftr-435	1865	27	the	the	DET
ftr-435	1865	28	reduction	reduction	NOUN
ftr-435	1865	29	of	of	ADP
ftr-435	1865	30	tax	tax	NOUN
ftr-435	1865	31	attributes	attribute	NOUN
ftr-435	1865	32	applied	apply	VERB
ftr-435	1865	33	by	by	ADP
ftr-435	1865	34	§	§	PROPN
ftr-435	1865	35	108(b	108(b	PROPN
ftr-435	1865	36	)	)	PUNCT
ftr-435	1865	37	also	also	ADV
ftr-435	1865	38	applies	apply	VERB
ftr-435	1865	39	at	at	ADP
ftr-435	1865	40	the	the	DET
ftr-435	1865	41	corporate	corporate	ADJ
ftr-435	1865	42	level	level	NOUN
ftr-435	1865	43	and	and	CCONJ
ftr-435	1865	44	the	the	DET
ftr-435	1865	45	discharge	discharge	NOUN
ftr-435	1865	46	of	of	ADP
ftr-435	1865	47	indebtedness	indebtedness	NOUN
ftr-435	1865	48	income	income	NOUN
ftr-435	1865	49	never	never	ADV
ftr-435	1865	50	passes	pass	VERB
ftr-435	1865	51	through	through	ADP
ftr-435	1865	52	to	to	ADP
ftr-435	1865	53	the	the	DET
ftr-435	1865	54	shareholder	shareholder	NOUN
ftr-435	1865	55	.	.	PUNCT
ftr-435	1866	1	section	section	NOUN
ftr-435	1866	2	108	108	NUM
ftr-435	1866	3	,	,	PUNCT
ftr-435	1866	4	through	through	ADP
ftr-435	1866	5	the	the	DET
ftr-435	1866	6	attribute	attribute	NOUN
ftr-435	1866	7	reduction	reduction	NOUN
ftr-435	1866	8	rules	rule	NOUN
ftr-435	1866	9	,	,	PUNCT
ftr-435	1866	10	is	be	AUX
ftr-435	1866	11	generally	generally	ADV
ftr-435	1866	12	intended	intend	VERB
ftr-435	1866	13	to	to	PART
ftr-435	1866	14	defer	defer	VERB
ftr-435	1866	15	the	the	DET
ftr-435	1866	16	recognition	recognition	NOUN
ftr-435	1866	17	of	of	ADP
ftr-435	1866	18	income	income	NOUN
ftr-435	1866	19	,	,	PUNCT
ftr-435	1866	20	not	not	PART
ftr-435	1866	21	to	to	PART
ftr-435	1866	22	exempt	exempt	VERB
ftr-435	1866	23	it	it	PRON
ftr-435	1866	24	totally	totally	ADV
ftr-435	1866	25	from	from	ADP
ftr-435	1866	26	income	income	NOUN
ftr-435	1866	27	.	.	PUNCT
ftr-435	1867	1	c.	c.	PROPN
ftr-435	1867	2	affirmed	affirm	VERB
ftr-435	1867	3	.	.	PUNCT
ftr-435	1868	1	182	182	NUM
ftr-435	1868	2	f.3d	f.3d	NUM
ftr-435	1868	3	1152	1152	NUM
ftr-435	1868	4	,	,	PUNCT
ftr-435	1868	5	99	99	NUM
ftr-435	1868	6	-	-	SYM
ftr-435	1868	7	2	2	NUM
ftr-435	1868	8	u.s.t.c	u.s.t.c	PROPN
ftr-435	1868	9	.	.	PROPN
ftr-435	1868	10	¶	¶	PROPN
ftr-435	1868	11	50,646	50,646	NUM
ftr-435	1868	12	,	,	PUNCT
ftr-435	1868	13	84	84	NUM
ftr-435	1868	14	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1868	15	5067	5067	NUM
ftr-435	1868	16	(	(	PUNCT
ftr-435	1868	17	10th	10th	ADJ
ftr-435	1868	18	cir	cir	NOUN
ftr-435	1868	19	.	.	PUNCT
ftr-435	1868	20	8/6/99	8/6/99	NUM
ftr-435	1868	21	)	)	PUNCT
ftr-435	1868	22	.	.	PUNCT
ftr-435	1869	1	the	the	DET
ftr-435	1869	2	court	court	NOUN
ftr-435	1869	3	of	of	ADP
ftr-435	1869	4	appeals	appeal	NOUN
ftr-435	1869	5	for	for	ADP
ftr-435	1869	6	the	the	DET
ftr-435	1869	7	tenth	tenth	ADJ
ftr-435	1869	8	circuit	circuit	NOUN
ftr-435	1869	9	affirmed	affirm	VERB
ftr-435	1869	10	,	,	PUNCT
ftr-435	1869	11	but	but	CCONJ
ftr-435	1869	12	on	on	ADP
ftr-435	1869	13	different	different	ADJ
ftr-435	1869	14	reasoning	reasoning	NOUN
ftr-435	1869	15	.	.	PUNCT
ftr-435	1870	1	it	it	PRON
ftr-435	1870	2	assumed	assume	VERB
ftr-435	1870	3	that	that	SCONJ
ftr-435	1870	4	the	the	DET
ftr-435	1870	5	cod	cod	NOUN
ftr-435	1870	6	income	income	NOUN
ftr-435	1870	7	was	be	AUX
ftr-435	1870	8	�	�	NOUN
ftr-435	1870	9	tax	tax	NOUN
ftr-435	1870	10	exempt	exempt	ADJ
ftr-435	1870	11	income	income	NOUN
ftr-435	1870	12	�	�	PROPN
ftr-435	1870	13	under	under	ADP
ftr-435	1870	14	§	§	PROPN
ftr-435	1870	15	1366(a)(1)(a	1366(a)(1)(a	NUM
ftr-435	1870	16	)	)	PUNCT
ftr-435	1870	17	that	that	PRON
ftr-435	1870	18	potentially	potentially	ADV
ftr-435	1870	19	could	could	AUX
ftr-435	1870	20	passthrough	passthrough	VERB
ftr-435	1870	21	to	to	ADP
ftr-435	1870	22	the	the	DET
ftr-435	1870	23	shareholders	shareholder	NOUN
ftr-435	1870	24	and	and	CCONJ
ftr-435	1870	25	increase	increase	VERB
ftr-435	1870	26	basis	basis	NOUN
ftr-435	1870	27	.	.	PUNCT
ftr-435	1871	1	[	[	X
ftr-435	1871	2	fn	fn	NOUN
ftr-435	1871	3	7	7	NUM
ftr-435	1871	4	]	]	PUNCT
ftr-435	1871	5	the	the	DET
ftr-435	1871	6	court	court	NOUN
ftr-435	1871	7	agreed	agree	VERB
ftr-435	1871	8	with	with	ADP
ftr-435	1871	9	the	the	DET
ftr-435	1871	10	commissioner	commissioner	NOUN
ftr-435	1871	11	and	and	CCONJ
ftr-435	1871	12	the	the	DET
ftr-435	1871	13	tax	tax	NOUN
ftr-435	1871	14	court	court	NOUN
ftr-435	1871	15	,	,	PUNCT
ftr-435	1871	16	however	however	ADV
ftr-435	1871	17	,	,	PUNCT
ftr-435	1871	18	that	that	SCONJ
ftr-435	1871	19	§	§	PROPN
ftr-435	1871	20	108(d)(7)(a	108(d)(7)(a	NOUN
ftr-435	1871	21	)	)	PUNCT
ftr-435	1871	22	requires	require	VERB
ftr-435	1871	23	that	that	SCONJ
ftr-435	1871	24	the	the	DET
ftr-435	1871	25	exclusion	exclusion	NOUN
ftr-435	1871	26	of	of	ADP
ftr-435	1871	27	income	income	NOUN
ftr-435	1871	28	applies	apply	VERB
ftr-435	1871	29	at	at	ADP
ftr-435	1871	30	the	the	DET
ftr-435	1871	31	s	s	PROPN
ftr-435	1871	32	corporation	corporation	NOUN
ftr-435	1871	33	level	level	NOUN
ftr-435	1871	34	,	,	PUNCT
ftr-435	1871	35	so	so	SCONJ
ftr-435	1871	36	that	that	SCONJ
ftr-435	1871	37	the	the	DET
ftr-435	1871	38	reduction	reduction	NOUN
ftr-435	1871	39	of	of	ADP
ftr-435	1871	40	tax	tax	NOUN
ftr-435	1871	41	attributes	attribute	NOUN
ftr-435	1871	42	applied	apply	VERB
ftr-435	1871	43	by	by	ADP
ftr-435	1871	44	§	§	PROPN
ftr-435	1871	45	108(b	108(b	PROPN
ftr-435	1871	46	)	)	PUNCT
ftr-435	1871	47	also	also	ADV
ftr-435	1871	48	applies	apply	VERB
ftr-435	1871	49	at	at	ADP
ftr-435	1871	50	the	the	DET
ftr-435	1871	51	corporate	corporate	ADJ
ftr-435	1871	52	level	level	NOUN
ftr-435	1871	53	and	and	CCONJ
ftr-435	1871	54	the	the	DET
ftr-435	1871	55	discharge	discharge	NOUN
ftr-435	1871	56	of	of	ADP
ftr-435	1871	57	indebtedness	indebtedness	NOUN
ftr-435	1871	58	income	income	NOUN
ftr-435	1871	59	never	never	ADV
ftr-435	1871	60	passes	pass	VERB
ftr-435	1871	61	through	through	ADP
ftr-435	1871	62	to	to	ADP
ftr-435	1871	63	the	the	DET
ftr-435	1871	64	shareholder	shareholder	NOUN
ftr-435	1871	65	.	.	PUNCT
ftr-435	1872	1	the	the	DET
ftr-435	1872	2	court	court	NOUN
ftr-435	1872	3	further	far	ADV
ftr-435	1872	4	concluded	conclude	VERB
ftr-435	1872	5	that	that	SCONJ
ftr-435	1872	6	§	§	PROPN
ftr-435	1872	7	108(d)(4)(a	108(d)(4)(a	NUM
ftr-435	1872	8	)	)	PUNCT
ftr-435	1872	9	merely	merely	ADV
ftr-435	1872	10	requires	require	VERB
ftr-435	1872	11	that	that	SCONJ
ftr-435	1872	12	attribute	attribute	NOUN
ftr-435	1872	13	reduction	reduction	NOUN
ftr-435	1872	14	is	be	AUX
ftr-435	1872	15	the	the	DET
ftr-435	1872	16	last	last	ADJ
ftr-435	1872	17	step	step	NOUN
ftr-435	1872	18	in	in	ADP
ftr-435	1872	19	the	the	DET
ftr-435	1872	20	calculations	calculation	NOUN
ftr-435	1872	21	;	;	PUNCT
ftr-435	1872	22	it	it	PRON
ftr-435	1872	23	does	do	AUX
ftr-435	1872	24	not	not	PART
ftr-435	1872	25	necessarily	necessarily	ADV
ftr-435	1872	26	defer	defer	VERB
ftr-435	1872	27	the	the	DET
ftr-435	1872	28	attribute	attribute	NOUN
ftr-435	1872	29	reduction	reduction	NOUN
ftr-435	1872	30	until	until	ADP
ftr-435	1872	31	the	the	DET
ftr-435	1872	32	year	year	NOUN
ftr-435	1872	33	following	follow	VERB
ftr-435	1872	34	the	the	DET
ftr-435	1872	35	year	year	NOUN
ftr-435	1872	36	in	in	ADP
ftr-435	1872	37	which	which	PRON
ftr-435	1872	38	the	the	DET
ftr-435	1872	39	excluded	exclude	VERB
ftr-435	1872	40	cod	cod	NOUN
ftr-435	1872	41	income	income	NOUN
ftr-435	1872	42	is	be	AUX
ftr-435	1872	43	realized	realize	VERB
ftr-435	1872	44	.	.	PUNCT
ftr-435	1873	1	2002	2002	NUM
ftr-435	1873	2	]	]	PUNCT
ftr-435	1873	3	recent	recent	ADJ
ftr-435	1873	4	developments	development	NOUN
ftr-435	1873	5	in	in	ADP
ftr-435	1873	6	federal	federal	ADJ
ftr-435	1873	7	income	income	NOUN
ftr-435	1873	8	taxation	taxation	NOUN
ftr-435	1873	9	711	711	NUM
ftr-435	1873	10	thus	thus	ADV
ftr-435	1873	11	,	,	PUNCT
ftr-435	1873	12	there	there	PRON
ftr-435	1873	13	was	be	VERB
ftr-435	1873	14	no	no	DET
ftr-435	1873	15	corporate	corporate	ADJ
ftr-435	1873	16	level	level	NOUN
ftr-435	1873	17	income	income	NOUN
ftr-435	1873	18	to	to	PART
ftr-435	1873	19	pass	pass	VERB
ftr-435	1873	20	through	through	ADP
ftr-435	1873	21	to	to	ADP
ftr-435	1873	22	the	the	DET
ftr-435	1873	23	shareholders	shareholder	NOUN
ftr-435	1873	24	and	and	CCONJ
ftr-435	1873	25	to	to	PART
ftr-435	1873	26	increase	increase	VERB
ftr-435	1873	27	their	their	PRON
ftr-435	1873	28	basis	basis	NOUN
ftr-435	1873	29	.	.	PUNCT
ftr-435	1874	1	furthermore	furthermore	ADV
ftr-435	1874	2	,	,	PUNCT
ftr-435	1874	3	the	the	DET
ftr-435	1874	4	reduction	reduction	NOUN
ftr-435	1874	5	in	in	ADP
ftr-435	1874	6	tax	tax	NOUN
ftr-435	1874	7	attributes	attribute	NOUN
ftr-435	1874	8	under	under	ADP
ftr-435	1874	9	§	§	PROPN
ftr-435	1874	10	108(b	108(b	PROPN
ftr-435	1874	11	)	)	PUNCT
ftr-435	1874	12	absorbed	absorb	VERB
ftr-435	1874	13	the	the	DET
ftr-435	1874	14	shareholders	shareholder	NOUN
ftr-435	1874	15	losses	loss	NOUN
ftr-435	1874	16	carried	carry	VERB
ftr-435	1874	17	over	over	ADP
ftr-435	1874	18	from	from	ADP
ftr-435	1874	19	prior	prior	ADJ
ftr-435	1874	20	years	year	NOUN
ftr-435	1874	21	under	under	ADP
ftr-435	1874	22	§	§	PROPN
ftr-435	1874	23	1366(d)(1	1366(d)(1	NUM
ftr-435	1874	24	)	)	PUNCT
ftr-435	1874	25	.	.	PUNCT
ftr-435	1875	1	d.	d.	PROPN
ftr-435	1875	2	reversed	reverse	VERB
ftr-435	1875	3	�	�	PROPN
ftr-435	1875	4	a	a	DET
ftr-435	1875	5	total	total	ADJ
ftr-435	1875	6	victory	victory	NOUN
ftr-435	1875	7	for	for	ADP
ftr-435	1875	8	the	the	DET
ftr-435	1875	9	taxpayers	taxpayer	NOUN
ftr-435	1875	10	.	.	PUNCT
ftr-435	1876	1	the	the	DET
ftr-435	1876	2	supreme	supreme	PROPN
ftr-435	1876	3	court	court	PROPN
ftr-435	1876	4	,	,	PUNCT
ftr-435	1876	5	in	in	ADP
ftr-435	1876	6	an	an	DET
ftr-435	1876	7	8	8	NUM
ftr-435	1876	8	-	-	SYM
ftr-435	1876	9	1	1	NUM
ftr-435	1876	10	decision	decision	NOUN
ftr-435	1876	11	by	by	ADP
ftr-435	1876	12	justice	justice	PROPN
ftr-435	1876	13	thomas	thomas	PROPN
ftr-435	1876	14	,	,	PUNCT
ftr-435	1876	15	held	hold	VERB
ftr-435	1876	16	that	that	SCONJ
ftr-435	1876	17	the	the	DET
ftr-435	1876	18	statute	statute	NOUN
ftr-435	1876	19	�	�	PROPN
ftr-435	1876	20	s	s	PART
ftr-435	1876	21	plain	plain	ADJ
ftr-435	1876	22	language	language	NOUN
ftr-435	1876	23	establishes	establish	VERB
ftr-435	1876	24	that	that	SCONJ
ftr-435	1876	25	cod	cod	NOUN
ftr-435	1876	26	income	income	NOUN
ftr-435	1876	27	realized	realize	VERB
ftr-435	1876	28	by	by	ADP
ftr-435	1876	29	an	an	DET
ftr-435	1876	30	insolvent	insolvent	NOUN
ftr-435	1876	31	s	s	PART
ftr-435	1876	32	corporation	corporation	NOUN
ftr-435	1876	33	that	that	PRON
ftr-435	1876	34	is	be	AUX
ftr-435	1876	35	excluded	exclude	VERB
ftr-435	1876	36	under	under	ADP
ftr-435	1876	37	§	§	PROPN
ftr-435	1876	38	108(a	108(a	PROPN
ftr-435	1876	39	)	)	PUNCT
ftr-435	1876	40	is	be	AUX
ftr-435	1876	41	an	an	DET
ftr-435	1876	42	item	item	NOUN
ftr-435	1876	43	of	of	ADP
ftr-435	1876	44	tax	tax	NOUN
ftr-435	1876	45	-	-	PUNCT
ftr-435	1876	46	exempt	exempt	ADJ
ftr-435	1876	47	income	income	NOUN
ftr-435	1876	48	that	that	PRON
ftr-435	1876	49	passes	pass	VERB
ftr-435	1876	50	through	through	ADP
ftr-435	1876	51	to	to	ADP
ftr-435	1876	52	shareholders	shareholder	NOUN
ftr-435	1876	53	under	under	ADP
ftr-435	1876	54	§	§	PROPN
ftr-435	1876	55	1366(a)(1)(a	1366(a)(1)(a	NUM
ftr-435	1876	56	)	)	PUNCT
ftr-435	1876	57	and	and	CCONJ
ftr-435	1876	58	increases	increase	VERB
ftr-435	1876	59	their	their	PRON
ftr-435	1876	60	bases	basis	NOUN
ftr-435	1876	61	in	in	ADP
ftr-435	1876	62	the	the	DET
ftr-435	1876	63	s	s	PROPN
ftr-435	1876	64	corporation	corporation	NOUN
ftr-435	1876	65	�	�	PROPN
ftr-435	1876	66	s	s	PART
ftr-435	1876	67	stock	stock	NOUN
ftr-435	1876	68	under	under	ADP
ftr-435	1876	69	§	§	PROPN
ftr-435	1876	70	1367	1367	NUM
ftr-435	1876	71	.	.	PUNCT
ftr-435	1877	1	furthermore	furthermore	ADV
ftr-435	1877	2	,	,	PUNCT
ftr-435	1877	3	the	the	DET
ftr-435	1877	4	pass	pass	VERB
ftr-435	1877	5	-	-	PUNCT
ftr-435	1877	6	through	through	NOUN
ftr-435	1877	7	occurs	occur	NOUN
ftr-435	1877	8	before	before	ADP
ftr-435	1877	9	the	the	DET
ftr-435	1877	10	reduction	reduction	NOUN
ftr-435	1877	11	of	of	ADP
ftr-435	1877	12	the	the	DET
ftr-435	1877	13	s	s	PROPN
ftr-435	1877	14	corporation	corporation	NOUN
ftr-435	1877	15	�	�	PROPN
ftr-435	1877	16	s	s	PART
ftr-435	1877	17	tax	tax	NOUN
ftr-435	1877	18	attributes	attribute	NOUN
ftr-435	1877	19	under	under	ADP
ftr-435	1877	20	§	§	PROPN
ftr-435	1877	21	108(b	108(b	PROPN
ftr-435	1877	22	)	)	PUNCT
ftr-435	1877	23	,	,	PUNCT
ftr-435	1877	24	and	and	CCONJ
ftr-435	1877	25	thus	thus	ADV
ftr-435	1877	26	shareholder	shareholder	NOUN
ftr-435	1877	27	�	�	PROPN
ftr-435	1877	28	s	s	PART
ftr-435	1877	29	carried	carry	VERB
ftr-435	1877	30	-	-	PUNCT
ftr-435	1877	31	over	over	ADP
ftr-435	1877	32	losses	loss	NOUN
ftr-435	1877	33	[	[	X
ftr-435	1877	34	which	which	DET
ftr-435	1877	35	§	§	PROPN
ftr-435	1877	36	108(d)(7)(b	108(d)(7)(b	NUM
ftr-435	1877	37	)	)	PUNCT
ftr-435	1877	38	treats	treat	NOUN
ftr-435	1877	39	as	as	ADP
ftr-435	1877	40	a	a	DET
ftr-435	1877	41	corporate	corporate	ADJ
ftr-435	1877	42	nol	nol	NOUN
ftr-435	1877	43	for	for	ADP
ftr-435	1877	44	purposes	purpose	NOUN
ftr-435	1877	45	of	of	ADP
ftr-435	1877	46	§	§	PROPN
ftr-435	1877	47	108(b	108(b	PROPN
ftr-435	1877	48	)	)	PUNCT
ftr-435	1877	49	]	]	PUNCT
ftr-435	1877	50	to	to	ADP
ftr-435	1877	51	the	the	DET
ftr-435	1877	52	year	year	NOUN
ftr-435	1877	53	in	in	ADP
ftr-435	1877	54	which	which	PRON
ftr-435	1877	55	the	the	DET
ftr-435	1877	56	cod	cod	NOUN
ftr-435	1877	57	occurs	occur	VERB
ftr-435	1877	58	may	may	AUX
ftr-435	1877	59	be	be	AUX
ftr-435	1877	60	deducted	deduct	VERB
ftr-435	1877	61	against	against	ADP
ftr-435	1877	62	the	the	DET
ftr-435	1877	63	basis	basis	NOUN
ftr-435	1877	64	increase	increase	NOUN
ftr-435	1877	65	without	without	ADP
ftr-435	1877	66	reduction	reduction	NOUN
ftr-435	1877	67	in	in	ADP
ftr-435	1877	68	that	that	DET
ftr-435	1877	69	year	year	NOUN
ftr-435	1877	70	.	.	PUNCT
ftr-435	1878	1	any	any	DET
ftr-435	1878	2	suspended	suspend	VERB
ftr-435	1878	3	losses	loss	NOUN
ftr-435	1878	4	remaining	remain	VERB
ftr-435	1878	5	then	then	ADV
ftr-435	1878	6	will	will	AUX
ftr-435	1878	7	be	be	AUX
ftr-435	1878	8	treated	treat	VERB
ftr-435	1878	9	as	as	ADP
ftr-435	1878	10	the	the	DET
ftr-435	1878	11	s	s	PROPN
ftr-435	1878	12	corporation	corporation	NOUN
ftr-435	1878	13	�	�	PROPN
ftr-435	1878	14	s	s	PART
ftr-435	1878	15	net	net	ADJ
ftr-435	1878	16	operating	operating	NOUN
ftr-435	1878	17	loss	loss	NOUN
ftr-435	1878	18	and	and	CCONJ
ftr-435	1878	19	reduced	reduce	VERB
ftr-435	1878	20	by	by	ADP
ftr-435	1878	21	the	the	DET
ftr-435	1878	22	discharged	discharge	VERB
ftr-435	1878	23	debt	debt	NOUN
ftr-435	1878	24	amount	amount	NOUN
ftr-435	1878	25	.	.	PUNCT
ftr-435	1879	1	�	�	PROPN
ftr-435	1879	2	justice	justice	NOUN
ftr-435	1879	3	breyer	breyer	NOUN
ftr-435	1879	4	dissented	dissent	VERB
ftr-435	1879	5	and	and	CCONJ
ftr-435	1879	6	would	would	AUX
ftr-435	1879	7	have	have	AUX
ftr-435	1879	8	held	hold	VERB
ftr-435	1879	9	that	that	SCONJ
ftr-435	1879	10	§	§	PROPN
ftr-435	1879	11	108(d)(7)(a	108(d)(7)(a	NOUN
ftr-435	1879	12	)	)	PUNCT
ftr-435	1880	1	[	[	X
ftr-435	1880	2	applying	apply	VERB
ftr-435	1880	3	§	§	PROPN
ftr-435	1880	4	108(a	108(a	PROPN
ftr-435	1880	5	)	)	PUNCT
ftr-435	1880	6	,	,	PUNCT
ftr-435	1880	7	(	(	PUNCT
ftr-435	1880	8	b	b	NOUN
ftr-435	1880	9	)	)	PUNCT
ftr-435	1880	10	,	,	PUNCT
ftr-435	1880	11	(	(	PUNCT
ftr-435	1880	12	c	c	NOUN
ftr-435	1880	13	)	)	PUNCT
ftr-435	1880	14	,	,	PUNCT
ftr-435	1880	15	and	and	CCONJ
ftr-435	1880	16	(	(	PUNCT
ftr-435	1880	17	g	g	NOUN
ftr-435	1880	18	)	)	PUNCT
ftr-435	1880	19	at	at	ADP
ftr-435	1880	20	the	the	DET
ftr-435	1880	21	corporate	corporate	ADJ
ftr-435	1880	22	level	level	NOUN
ftr-435	1880	23	]	]	PUNCT
ftr-435	1880	24	precludes	preclude	VERB
ftr-435	1880	25	any	any	DET
ftr-435	1880	26	pass	pass	NOUN
ftr-435	1880	27	through	through	ADP
ftr-435	1880	28	of	of	ADP
ftr-435	1880	29	cod	cod	NOUN
ftr-435	1880	30	income	income	NOUN
ftr-435	1880	31	realized	realize	VERB
ftr-435	1880	32	by	by	ADP
ftr-435	1880	33	an	an	DET
ftr-435	1880	34	insolvent	insolvent	NOUN
ftr-435	1880	35	s	s	PART
ftr-435	1880	36	corporation	corporation	NOUN
ftr-435	1880	37	.	.	PUNCT
ftr-435	1881	1	in	in	ADP
ftr-435	1881	2	response	response	NOUN
ftr-435	1881	3	to	to	ADP
ftr-435	1881	4	the	the	DET
ftr-435	1881	5	majority	majority	NOUN
ftr-435	1881	6	�	�	PROPN
ftr-435	1881	7	s	s	PART
ftr-435	1881	8	last	last	ADJ
ftr-435	1881	9	paragraph	paragraph	NOUN
ftr-435	1881	10	,	,	PUNCT
ftr-435	1881	11	he	he	PRON
ftr-435	1881	12	stated	state	VERB
ftr-435	1881	13	,	,	PUNCT
ftr-435	1881	14	�	�	VERB
ftr-435	1881	15	it	it	PRON
ftr-435	1881	16	is	be	AUX
ftr-435	1881	17	.	.	PUNCT
ftr-435	1881	18	.	.	PUNCT
ftr-435	1881	19	.	.	PUNCT
ftr-435	1882	1	difficult	difficult	ADJ
ftr-435	1882	2	to	to	PART
ftr-435	1882	3	see	see	VERB
ftr-435	1882	4	why	why	SCONJ
ftr-435	1882	5	,	,	PUNCT
ftr-435	1882	6	given	give	VERB
ftr-435	1882	7	the	the	DET
ftr-435	1882	8	fact	fact	NOUN
ftr-435	1882	9	that	that	SCONJ
ftr-435	1882	10	the	the	DET
ftr-435	1882	11	�	�	PROPN
ftr-435	1882	12	plain	plain	PROPN
ftr-435	1882	13	language	language	PROPN
ftr-435	1882	14	�	�	PROPN
ftr-435	1882	15	admits	admit	VERB
ftr-435	1882	16	either	either	DET
ftr-435	1882	17	interpretation	interpretation	NOUN
ftr-435	1882	18	,	,	PUNCT
ftr-435	1882	19	we	we	PRON
ftr-435	1882	20	should	should	AUX
ftr-435	1882	21	ignore	ignore	VERB
ftr-435	1882	22	the	the	DET
ftr-435	1882	23	policy	policy	NOUN
ftr-435	1882	24	consequences	consequence	NOUN
ftr-435	1882	25	.	.	PUNCT
ftr-435	1882	26	.	.	PUNCT
ftr-435	1882	27	.	.	PUNCT
ftr-435	1883	1	the	the	DET
ftr-435	1883	2	arguments	argument	NOUN
ftr-435	1883	3	from	from	ADP
ftr-435	1883	4	plain	plain	ADJ
ftr-435	1883	5	text	text	NOUN
ftr-435	1883	6	on	on	ADP
ftr-435	1883	7	both	both	DET
ftr-435	1883	8	sides	side	NOUN
ftr-435	1883	9	here	here	ADV
ftr-435	1883	10	produce	produce	VERB
ftr-435	1883	11	ambiguity	ambiguity	NOUN
ftr-435	1883	12	,	,	PUNCT
ftr-435	1883	13	not	not	PART
ftr-435	1883	14	certainty	certainty	ADJ
ftr-435	1883	15	.	.	PUNCT
ftr-435	1884	1	and	and	CCONJ
ftr-435	1884	2	other	other	ADJ
ftr-435	1884	3	things	thing	NOUN
ftr-435	1884	4	being	be	AUX
ftr-435	1884	5	equal	equal	ADJ
ftr-435	1884	6	,	,	PUNCT
ftr-435	1884	7	we	we	PRON
ftr-435	1884	8	should	should	AUX
ftr-435	1884	9	read	read	VERB
ftr-435	1884	10	ambiguous	ambiguous	ADJ
ftr-435	1884	11	statutes	statute	NOUN
ftr-435	1884	12	as	as	ADP
ftr-435	1884	13	closing	closing	NOUN
ftr-435	1884	14	,	,	PUNCT
ftr-435	1884	15	not	not	PART
ftr-435	1884	16	maintaining	maintain	VERB
ftr-435	1884	17	,	,	PUNCT
ftr-435	1884	18	tax	tax	NOUN
ftr-435	1884	19	loopholes	loophole	NOUN
ftr-435	1884	20	.	.	PUNCT
ftr-435	1885	1	such	such	ADJ
ftr-435	1885	2	is	be	AUX
ftr-435	1885	3	an	an	DET
ftr-435	1885	4	appropriate	appropriate	ADJ
ftr-435	1885	5	understanding	understanding	NOUN
ftr-435	1885	6	of	of	ADP
ftr-435	1885	7	congress	congress	PROPN
ftr-435	1885	8	�	�	PROPN
ftr-435	1885	9	likely	likely	ADV
ftr-435	1885	10	intent	intent	NOUN
ftr-435	1885	11	.	.	PUNCT
ftr-435	1886	1	�	�	PROPN
ftr-435	1886	2	e.	e.	PROPN
ftr-435	1886	3	and	and	CCONJ
ftr-435	1886	4	the	the	DET
ftr-435	1886	5	reasoning	reasoning	NOUN
ftr-435	1886	6	of	of	ADP
ftr-435	1886	7	the	the	DET
ftr-435	1886	8	opinion	opinion	NOUN
ftr-435	1886	9	should	should	AUX
ftr-435	1886	10	partially	partially	ADV
ftr-435	1886	11	invalidate	invalidate	VERB
ftr-435	1886	12	reg	reg	NOUN
ftr-435	1886	13	.	.	PUNCT
ftr-435	1887	1	§	§	PROPN
ftr-435	1887	2	1.1366	1.1366	NUM
ftr-435	1887	3	-	-	SYM
ftr-435	1887	4	1(a)(2)(viii	1(a)(2)(viii	NUM
ftr-435	1887	5	)	)	PUNCT
ftr-435	1887	6	.	.	PUNCT
ftr-435	1888	1	as	as	ADP
ftr-435	1888	2	part	part	NOUN
ftr-435	1888	3	of	of	ADP
ftr-435	1888	4	its	its	PRON
ftr-435	1888	5	effort	effort	NOUN
ftr-435	1888	6	to	to	PART
ftr-435	1888	7	deal	deal	VERB
ftr-435	1888	8	with	with	ADP
ftr-435	1888	9	this	this	DET
ftr-435	1888	10	issue	issue	NOUN
ftr-435	1888	11	,	,	PUNCT
ftr-435	1888	12	in	in	ADP
ftr-435	1888	13	t.d	t.d	PROPN
ftr-435	1888	14	.	.	PROPN
ftr-435	1888	15	8852	8852	NUM
ftr-435	1888	16	,	,	PUNCT
ftr-435	1888	17	64	64	NUM
ftr-435	1888	18	f.r	f.r	NOUN
ftr-435	1888	19	.	.	NOUN
ftr-435	1888	20	71641	71641	NUM
ftr-435	1888	21	(	(	PUNCT
ftr-435	1888	22	12/22/99	12/22/99	NUM
ftr-435	1888	23	)	)	PUNCT
ftr-435	1888	24	,	,	PUNCT
ftr-435	1888	25	the	the	DET
ftr-435	1888	26	treasury	treasury	NOUN
ftr-435	1888	27	amended	amend	VERB
ftr-435	1888	28	reg	reg	NOUN
ftr-435	1888	29	.	.	PUNCT
ftr-435	1889	1	§	§	PROPN
ftr-435	1889	2	1.1366	1.1366	NUM
ftr-435	1889	3	-	-	SYM
ftr-435	1889	4	1(a)(2)(viii	1(a)(2)(viii	NUM
ftr-435	1889	5	)	)	PUNCT
ftr-435	1889	6	to	to	PART
ftr-435	1889	7	provide	provide	VERB
ftr-435	1889	8	that	that	DET
ftr-435	1889	9	cod	cod	NOUN
ftr-435	1889	10	income	income	NOUN
ftr-435	1889	11	excluded	exclude	VERB
ftr-435	1889	12	at	at	ADP
ftr-435	1889	13	the	the	DET
ftr-435	1889	14	corporate	corporate	ADJ
ftr-435	1889	15	level	level	NOUN
ftr-435	1889	16	under	under	ADP
ftr-435	1889	17	§	§	PROPN
ftr-435	1889	18	108	108	NUM
ftr-435	1889	19	is	be	AUX
ftr-435	1889	20	not	not	PART
ftr-435	1889	21	�	�	NOUN
ftr-435	1889	22	tax	tax	NOUN
ftr-435	1889	23	exempt	exempt	ADJ
ftr-435	1889	24	�	�	PROPN
ftr-435	1889	25	income	income	NOUN
ftr-435	1889	26	for	for	ADP
ftr-435	1889	27	purposes	purpose	NOUN
ftr-435	1889	28	of	of	ADP
ftr-435	1889	29	§	§	PROPN
ftr-435	1889	30	§	§	PROPN
ftr-435	1889	31	1366	1366	NUM
ftr-435	1889	32	and	and	CCONJ
ftr-435	1889	33	1367	1367	NUM
ftr-435	1889	34	.	.	PUNCT
ftr-435	1890	1	although	although	SCONJ
ftr-435	1890	2	the	the	DET
ftr-435	1890	3	opinion	opinion	NOUN
ftr-435	1890	4	is	be	AUX
ftr-435	1890	5	not	not	PART
ftr-435	1890	6	a	a	DET
ftr-435	1890	7	model	model	NOUN
ftr-435	1890	8	of	of	ADP
ftr-435	1890	9	clarity	clarity	NOUN
ftr-435	1890	10	,	,	PUNCT
ftr-435	1890	11	the	the	DET
ftr-435	1890	12	last	last	ADJ
ftr-435	1890	13	sentence	sentence	NOUN
ftr-435	1890	14	states	state	VERB
ftr-435	1890	15	that	that	PRON
ftr-435	1890	16	�	�	VERB
ftr-435	1890	17	the	the	DET
ftr-435	1890	18	codes	code	NOUN
ftr-435	1890	19	�	�	PROPN
ftr-435	1890	20	plain	plain	ADJ
ftr-435	1890	21	text	text	NOUN
ftr-435	1890	22	permits	permit	VERB
ftr-435	1890	23	the	the	DET
ftr-435	1890	24	taxpayers	taxpayer	NOUN
ftr-435	1890	25	here	here	ADV
ftr-435	1890	26	to	to	PART
ftr-435	1890	27	receive	receive	VERB
ftr-435	1890	28	these	these	DET
ftr-435	1890	29	benefits	benefit	NOUN
ftr-435	1890	30	.	.	PUNCT
ftr-435	1891	1	�	�	PROPN
ftr-435	1891	2	this	this	PRON
ftr-435	1891	3	would	would	AUX
ftr-435	1891	4	indicate	indicate	VERB
ftr-435	1891	5	that	that	SCONJ
ftr-435	1891	6	the	the	DET
ftr-435	1891	7	treasury	treasury	NOUN
ftr-435	1891	8	has	have	VERB
ftr-435	1891	9	no	no	DET
ftr-435	1891	10	power	power	NOUN
ftr-435	1891	11	to	to	PART
ftr-435	1891	12	alter	alter	VERB
ftr-435	1891	13	the	the	DET
ftr-435	1891	14	result	result	NOUN
ftr-435	1891	15	by	by	ADP
ftr-435	1891	16	regulation	regulation	NOUN
ftr-435	1891	17	.	.	PUNCT
ftr-435	1892	1	but	but	CCONJ
ftr-435	1892	2	at	at	ADP
ftr-435	1892	3	another	another	DET
ftr-435	1892	4	point	point	NOUN
ftr-435	1892	5	,	,	PUNCT
ftr-435	1892	6	integral	integral	ADJ
ftr-435	1892	7	to	to	ADP
ftr-435	1892	8	the	the	DET
ftr-435	1892	9	analysis	analysis	NOUN
ftr-435	1892	10	the	the	DET
ftr-435	1892	11	opinion	opinion	NOUN
ftr-435	1892	12	states	state	NOUN
ftr-435	1892	13	:	:	PUNCT
ftr-435	1893	1	�	�	VERB
ftr-435	1893	2	this	this	DET
ftr-435	1893	3	section	section	NOUN
ftr-435	1894	1	[	[	X
ftr-435	1894	2	§	§	PROPN
ftr-435	1894	3	1366	1366	NUM
ftr-435	1894	4	]	]	PUNCT
ftr-435	1894	5	expressly	expressly	ADV
ftr-435	1894	6	includes	include	VERB
ftr-435	1894	7	�	�	PROPN
ftr-435	1894	8	tax	tax	NOUN
ftr-435	1894	9	-	-	PUNCT
ftr-435	1894	10	exempt	exempt	ADJ
ftr-435	1894	11	�	�	PROPN
ftr-435	1894	12	income	income	NOUN
ftr-435	1894	13	,	,	PUNCT
ftr-435	1894	14	but	but	CCONJ
ftr-435	1894	15	this	this	DET
ftr-435	1894	16	inclusion	inclusion	NOUN
ftr-435	1894	17	does	do	AUX
ftr-435	1894	18	not	not	PART
ftr-435	1894	19	mean	mean	VERB
ftr-435	1894	20	that	that	SCONJ
ftr-435	1894	21	the	the	DET
ftr-435	1894	22	statute	statute	NOUN
ftr-435	1894	23	must	must	AUX
ftr-435	1894	24	therefore	therefore	ADV
ftr-435	1894	25	exclude	exclude	VERB
ftr-435	1894	26	�	�	PROPN
ftr-435	1894	27	tax	tax	NOUN
ftr-435	1894	28	-	-	PUNCT
ftr-435	1894	29	deferred	defer	VERB
ftr-435	1894	30	�	�	PROPN
ftr-435	1894	31	income	income	NOUN
ftr-435	1894	32	.	.	PUNCT
ftr-435	1895	1	the	the	DET
ftr-435	1895	2	section	section	NOUN
ftr-435	1895	3	is	be	AUX
ftr-435	1895	4	worded	word	VERB
ftr-435	1895	5	broadly	broadly	ADV
ftr-435	1895	6	enough	enough	ADV
ftr-435	1895	7	to	to	PART
ftr-435	1895	8	include	include	VERB
ftr-435	1895	9	any	any	DET
ftr-435	1895	10	item	item	NOUN
ftr-435	1895	11	of	of	ADP
ftr-435	1895	12	income	income	NOUN
ftr-435	1895	13	,	,	PUNCT
ftr-435	1895	14	even	even	ADV
ftr-435	1895	15	tax	tax	NOUN
ftr-435	1895	16	-	-	PUNCT
ftr-435	1895	17	deferred	defer	VERB
ftr-435	1895	18	income	income	NOUN
ftr-435	1895	19	,	,	PUNCT
ftr-435	1895	20	that	that	SCONJ
ftr-435	1895	21	�	�	PROPN
ftr-435	1895	22	could	could	AUX
ftr-435	1895	23	affect	affect	VERB
ftr-435	1895	24	the	the	DET
ftr-435	1895	25	liability	liability	NOUN
ftr-435	1895	26	for	for	ADP
ftr-435	1895	27	tax	tax	NOUN
ftr-435	1895	28	of	of	ADP
ftr-435	1895	29	any	any	DET
ftr-435	1895	30	shareholder	shareholder	NOUN
ftr-435	1895	31	.	.	PUNCT
ftr-435	1896	1	�	�	PROPN
ftr-435	1896	2	�	�	PROPN
ftr-435	1896	3	this	this	DET
ftr-435	1896	4	language	language	NOUN
ftr-435	1896	5	is	be	AUX
ftr-435	1896	6	not	not	PART
ftr-435	1896	7	nearly	nearly	ADV
ftr-435	1896	8	so	so	ADV
ftr-435	1896	9	definitive	definitive	ADJ
ftr-435	1896	10	as	as	ADP
ftr-435	1896	11	to	to	ADP
ftr-435	1896	12	the	the	DET
ftr-435	1896	13	clarity	clarity	NOUN
ftr-435	1896	14	of	of	ADP
ftr-435	1896	15	the	the	DET
ftr-435	1896	16	statutory	statutory	ADJ
ftr-435	1896	17	language	language	NOUN
ftr-435	1896	18	712	712	NUM
ftr-435	1896	19	florida	florida	PROPN
ftr-435	1896	20	tax	tax	NOUN
ftr-435	1896	21	review	review	NOUN
ftr-435	1896	22	[	[	X
ftr-435	1896	23	vol.5	vol.5	NOUN
ftr-435	1896	24	:	:	PUNCT
ftr-435	1896	25	si	si	NOUN
ftr-435	1896	26	and	and	CCONJ
ftr-435	1896	27	leaves	leave	VERB
ftr-435	1896	28	open	open	VERB
ftr-435	1896	29	the	the	DET
ftr-435	1896	30	possibility	possibility	NOUN
ftr-435	1896	31	that	that	SCONJ
ftr-435	1896	32	the	the	DET
ftr-435	1896	33	courts	court	NOUN
ftr-435	1896	34	might	might	AUX
ftr-435	1896	35	not	not	PART
ftr-435	1896	36	invalidate	invalidate	VERB
ftr-435	1896	37	the	the	DET
ftr-435	1896	38	regulation	regulation	NOUN
ftr-435	1896	39	.	.	PUNCT
ftr-435	1897	1	but	but	CCONJ
ftr-435	1897	2	we	we	PRON
ftr-435	1897	3	doubt	doubt	VERB
ftr-435	1897	4	it	it	PRON
ftr-435	1897	5	.	.	PUNCT
ftr-435	1898	1	f.	f.	PROPN
ftr-435	1899	1	the	the	DET
ftr-435	1899	2	technical	technical	ADJ
ftr-435	1899	3	result	result	NOUN
ftr-435	1899	4	in	in	ADP
ftr-435	1899	5	gitlitz	gitlitz	NOUN
ftr-435	1899	6	sleeps	sleep	VERB
ftr-435	1899	7	the	the	DET
ftr-435	1899	8	big	big	ADJ
ftr-435	1899	9	sleep	sleep	NOUN
ftr-435	1899	10	,	,	PUNCT
ftr-435	1899	11	but	but	CCONJ
ftr-435	1899	12	the	the	DET
ftr-435	1899	13	method	method	NOUN
ftr-435	1899	14	of	of	ADP
ftr-435	1899	15	statutory	statutory	ADJ
ftr-435	1899	16	analysis	analysis	NOUN
ftr-435	1899	17	might	might	AUX
ftr-435	1899	18	have	have	VERB
ftr-435	1899	19	everlasting	everlasting	ADJ
ftr-435	1899	20	life	life	NOUN
ftr-435	1899	21	.	.	PUNCT
ftr-435	1900	1	the	the	DET
ftr-435	1900	2	job	job	NOUN
ftr-435	1900	3	creation	creation	NOUN
ftr-435	1900	4	and	and	CCONJ
ftr-435	1900	5	worker	worker	NOUN
ftr-435	1900	6	assistance	assistance	NOUN
ftr-435	1900	7	act	act	NOUN
ftr-435	1900	8	of	of	ADP
ftr-435	1900	9	2002	2002	NUM
ftr-435	1900	10	reversed	reverse	VERB
ftr-435	1900	11	the	the	DET
ftr-435	1900	12	result	result	NOUN
ftr-435	1900	13	of	of	ADP
ftr-435	1900	14	gitlitz	gitlitz	PROPN
ftr-435	1900	15	v.	v.	ADP
ftr-435	1900	16	commissioner	commissioner	NOUN
ftr-435	1900	17	,	,	PUNCT
ftr-435	1900	18	121	121	NUM
ftr-435	1900	19	s.	s.	PROPN
ftr-435	1900	20	ct	ct	PROPN
ftr-435	1900	21	.	.	PUNCT
ftr-435	1901	1	701	701	NUM
ftr-435	1901	2	(	(	PUNCT
ftr-435	1901	3	1/9/01	1/9/01	NUM
ftr-435	1901	4	)	)	PUNCT
ftr-435	1901	5	,	,	PUNCT
ftr-435	1901	6	by	by	ADP
ftr-435	1901	7	providing	provide	VERB
ftr-435	1901	8	that	that	SCONJ
ftr-435	1901	9	excluded	exclude	VERB
ftr-435	1901	10	cancellation	cancellation	NOUN
ftr-435	1901	11	of	of	ADP
ftr-435	1901	12	indebtedness	indebtedness	NOUN
ftr-435	1901	13	income	income	NOUN
ftr-435	1901	14	of	of	ADP
ftr-435	1901	15	s	s	PART
ftr-435	1901	16	corporations	corporation	NOUN
ftr-435	1901	17	is	be	AUX
ftr-435	1901	18	not	not	PART
ftr-435	1901	19	to	to	PART
ftr-435	1901	20	result	result	VERB
ftr-435	1901	21	in	in	ADP
ftr-435	1901	22	an	an	DET
ftr-435	1901	23	adjustment	adjustment	NOUN
ftr-435	1901	24	to	to	ADP
ftr-435	1901	25	the	the	DET
ftr-435	1901	26	basis	basis	NOUN
ftr-435	1901	27	of	of	ADP
ftr-435	1901	28	stock	stock	NOUN
ftr-435	1901	29	in	in	ADP
ftr-435	1901	30	the	the	DET
ftr-435	1901	31	hands	hand	NOUN
ftr-435	1901	32	of	of	ADP
ftr-435	1901	33	the	the	DET
ftr-435	1901	34	shareholders	shareholder	NOUN
ftr-435	1901	35	.	.	PUNCT
ftr-435	1902	1	the	the	DET
ftr-435	1902	2	statutory	statutory	ADJ
ftr-435	1902	3	rule	rule	NOUN
ftr-435	1902	4	is	be	AUX
ftr-435	1902	5	applicable	applicable	ADJ
ftr-435	1902	6	to	to	ADP
ftr-435	1902	7	discharges	discharge	NOUN
ftr-435	1902	8	of	of	ADP
ftr-435	1902	9	indebtedness	indebtedness	NOUN
ftr-435	1902	10	after	after	ADP
ftr-435	1902	11	10/11/01	10/11/01	PROPN
ftr-435	1902	12	(	(	PUNCT
ftr-435	1902	13	but	but	CCONJ
ftr-435	1902	14	not	not	PART
ftr-435	1902	15	to	to	ADP
ftr-435	1902	16	discharges	discharge	NOUN
ftr-435	1902	17	of	of	ADP
ftr-435	1902	18	indebtedness	indebtedness	NOUN
ftr-435	1902	19	before	before	SCONJ
ftr-435	1902	20	3/1/02	3/1/02	NUM
ftr-435	1902	21	pursuant	pursuant	NOUN
ftr-435	1902	22	to	to	ADP
ftr-435	1902	23	a	a	DET
ftr-435	1902	24	plan	plan	NOUN
ftr-435	1902	25	of	of	ADP
ftr-435	1902	26	reorganization	reorganization	NOUN
ftr-435	1902	27	filed	file	VERB
ftr-435	1902	28	with	with	ADP
ftr-435	1902	29	a	a	DET
ftr-435	1902	30	bankruptcy	bankruptcy	NOUN
ftr-435	1902	31	court	court	NOUN
ftr-435	1902	32	on	on	ADP
ftr-435	1902	33	or	or	CCONJ
ftr-435	1902	34	before	before	ADP
ftr-435	1902	35	10/11/01	10/11/01	NUM
ftr-435	1902	36	)	)	PUNCT
ftr-435	1902	37	.	.	PUNCT
ftr-435	1903	1	2	2	X
ftr-435	1903	2	.	.	X
ftr-435	1903	3	gitlitz	gitlitz	NOUN
ftr-435	1903	4	notwithstanding	notwithstanding	ADV
ftr-435	1903	5	,	,	PUNCT
ftr-435	1903	6	sometimes	sometimes	ADV
ftr-435	1903	7	the	the	DET
ftr-435	1903	8	shareholder	shareholder	NOUN
ftr-435	1903	9	still	still	ADV
ftr-435	1903	10	needs	need	VERB
ftr-435	1903	11	a	a	DET
ftr-435	1903	12	real	real	ADJ
ftr-435	1903	13	economic	economic	ADJ
ftr-435	1903	14	outlay	outlay	NOUN
ftr-435	1903	15	to	to	PART
ftr-435	1903	16	get	get	VERB
ftr-435	1903	17	the	the	DET
ftr-435	1903	18	deductions	deduction	NOUN
ftr-435	1903	19	.	.	PUNCT
ftr-435	1904	1	grojean	grojean	PROPN
ftr-435	1904	2	v.	v.	ADP
ftr-435	1904	3	commissioner	commissioner	NOUN
ftr-435	1904	4	,	,	PUNCT
ftr-435	1904	5	248	248	NUM
ftr-435	1904	6	f.3d	f.3d	NUM
ftr-435	1904	7	572	572	NUM
ftr-435	1904	8	,	,	PUNCT
ftr-435	1904	9	87	87	NUM
ftr-435	1904	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1904	11	1673	1673	NUM
ftr-435	1904	12	,	,	PUNCT
ftr-435	1904	13	2001	2001	NUM
ftr-435	1904	14	-	-	SYM
ftr-435	1904	15	1	1	NUM
ftr-435	1904	16	u.s.t.c	u.s.t.c	PROPN
ftr-435	1905	1	.	.	PROPN
ftr-435	1905	2	¶	¶	PROPN
ftr-435	1905	3	50,355	50,355	NUM
ftr-435	1905	4	(	(	PUNCT
ftr-435	1905	5	7th	7th	ADJ
ftr-435	1905	6	cir	cir	NOUN
ftr-435	1905	7	.	.	PUNCT
ftr-435	1906	1	4/13/01	4/13/01	NUM
ftr-435	1906	2	)	)	PUNCT
ftr-435	1907	1	,	,	PUNCT
ftr-435	1907	2	aff	aff	PROPN
ftr-435	1907	3	�	�	PROPN
ftr-435	1907	4	g	g	PROPN
ftr-435	1907	5	t.c	t.c	PROPN
ftr-435	1907	6	.	.	PROPN
ftr-435	1907	7	memo	memo	NOUN
ftr-435	1907	8	.	.	PUNCT
ftr-435	1908	1	1999	1999	NUM
ftr-435	1908	2	-	-	SYM
ftr-435	1908	3	425	425	NUM
ftr-435	1908	4	(	(	PUNCT
ftr-435	1908	5	12/29/99	12/29/99	PROPN
ftr-435	1908	6	)	)	PUNCT
ftr-435	1908	7	.	.	PUNCT
ftr-435	1909	1	an	an	DET
ftr-435	1909	2	s	s	NOUN
ftr-435	1909	3	corporation	corporation	NOUN
ftr-435	1909	4	shareholder	shareholder	NOUN
ftr-435	1909	5	,	,	PUNCT
ftr-435	1909	6	rather	rather	ADV
ftr-435	1909	7	than	than	ADP
ftr-435	1909	8	guaranteeing	guarantee	VERB
ftr-435	1909	9	a	a	DET
ftr-435	1909	10	loan	loan	NOUN
ftr-435	1909	11	from	from	ADP
ftr-435	1909	12	a	a	DET
ftr-435	1909	13	bank	bank	NOUN
ftr-435	1909	14	to	to	ADP
ftr-435	1909	15	his	his	PRON
ftr-435	1909	16	wholly	wholly	ADV
ftr-435	1909	17	owned	own	VERB
ftr-435	1909	18	s	s	NOUN
ftr-435	1909	19	corporation	corporation	NOUN
ftr-435	1909	20	,	,	PUNCT
ftr-435	1909	21	as	as	SCONJ
ftr-435	1909	22	initially	initially	ADV
ftr-435	1909	23	demanded	demand	VERB
ftr-435	1909	24	by	by	ADP
ftr-435	1909	25	the	the	DET
ftr-435	1909	26	lending	lending	NOUN
ftr-435	1909	27	bank	bank	NOUN
ftr-435	1909	28	,	,	PUNCT
ftr-435	1909	29	instead	instead	ADV
ftr-435	1909	30	acquired	acquire	VERB
ftr-435	1909	31	a	a	DET
ftr-435	1909	32	$	$	SYM
ftr-435	1909	33	1.2	1.2	NUM
ftr-435	1909	34	million	million	NUM
ftr-435	1909	35	loan	loan	NOUN
ftr-435	1909	36	participation	participation	NOUN
ftr-435	1909	37	interest	interest	NOUN
ftr-435	1909	38	in	in	ADP
ftr-435	1909	39	the	the	DET
ftr-435	1909	40	bank	bank	NOUN
ftr-435	1909	41	�	�	PROPN
ftr-435	1909	42	s	s	PART
ftr-435	1909	43	$	$	SYM
ftr-435	1909	44	10	10	NUM
ftr-435	1909	45	million	million	NUM
ftr-435	1909	46	loan	loan	NOUN
ftr-435	1909	47	to	to	ADP
ftr-435	1909	48	the	the	DET
ftr-435	1909	49	corporation	corporation	NOUN
ftr-435	1909	50	.	.	PUNCT
ftr-435	1910	1	the	the	DET
ftr-435	1910	2	participation	participation	NOUN
ftr-435	1910	3	was	be	AUX
ftr-435	1910	4	financed	finance	VERB
ftr-435	1910	5	by	by	ADP
ftr-435	1910	6	a	a	DET
ftr-435	1910	7	borrowing	borrowing	NOUN
ftr-435	1910	8	from	from	ADP
ftr-435	1910	9	the	the	DET
ftr-435	1910	10	bank	bank	NOUN
ftr-435	1910	11	at	at	ADP
ftr-435	1910	12	an	an	DET
ftr-435	1910	13	interest	interest	NOUN
ftr-435	1910	14	rate	rate	NOUN
ftr-435	1910	15	identical	identical	ADJ
ftr-435	1910	16	to	to	ADP
ftr-435	1910	17	the	the	DET
ftr-435	1910	18	interest	interest	NOUN
ftr-435	1910	19	rate	rate	NOUN
ftr-435	1910	20	on	on	ADP
ftr-435	1910	21	the	the	DET
ftr-435	1910	22	loan	loan	NOUN
ftr-435	1910	23	to	to	ADP
ftr-435	1910	24	the	the	DET
ftr-435	1910	25	corporation	corporation	NOUN
ftr-435	1910	26	,	,	PUNCT
ftr-435	1910	27	and	and	CCONJ
ftr-435	1910	28	the	the	DET
ftr-435	1910	29	participation	participation	NOUN
ftr-435	1910	30	was	be	AUX
ftr-435	1910	31	subordinated	subordinate	VERB
ftr-435	1910	32	to	to	ADP
ftr-435	1910	33	the	the	DET
ftr-435	1910	34	bank	bank	NOUN
ftr-435	1910	35	�	�	PROPN
ftr-435	1910	36	s	s	PART
ftr-435	1910	37	interest	interest	NOUN
ftr-435	1910	38	.	.	PUNCT
ftr-435	1911	1	the	the	DET
ftr-435	1911	2	shareholder	shareholder	NOUN
ftr-435	1911	3	�	�	PROPN
ftr-435	1911	4	s	s	PART
ftr-435	1911	5	note	note	NOUN
ftr-435	1911	6	and	and	CCONJ
ftr-435	1911	7	the	the	DET
ftr-435	1911	8	corporation	corporation	NOUN
ftr-435	1911	9	�	�	PROPN
ftr-435	1911	10	s	s	PART
ftr-435	1911	11	note	note	NOUN
ftr-435	1911	12	had	have	VERB
ftr-435	1911	13	identical	identical	ADJ
ftr-435	1911	14	terms	term	NOUN
ftr-435	1911	15	and	and	CCONJ
ftr-435	1911	16	the	the	DET
ftr-435	1911	17	bank	bank	NOUN
ftr-435	1911	18	automatically	automatically	ADV
ftr-435	1911	19	credited	credit	VERB
ftr-435	1911	20	payments	payment	NOUN
ftr-435	1911	21	on	on	ADP
ftr-435	1911	22	the	the	DET
ftr-435	1911	23	corporation	corporation	NOUN
ftr-435	1911	24	�	�	PROPN
ftr-435	1911	25	s	s	PART
ftr-435	1911	26	note	note	NOUN
ftr-435	1911	27	against	against	ADP
ftr-435	1911	28	the	the	DET
ftr-435	1911	29	shareholder	shareholder	NOUN
ftr-435	1911	30	�	�	PROPN
ftr-435	1911	31	s	s	PART
ftr-435	1911	32	note	note	NOUN
ftr-435	1911	33	.	.	PUNCT
ftr-435	1912	1	no	no	DET
ftr-435	1912	2	cash	cash	NOUN
ftr-435	1912	3	passed	pass	VERB
ftr-435	1912	4	hands	hand	NOUN
ftr-435	1912	5	between	between	ADP
ftr-435	1912	6	the	the	DET
ftr-435	1912	7	shareholder	shareholder	NOUN
ftr-435	1912	8	and	and	CCONJ
ftr-435	1912	9	bank	bank	NOUN
ftr-435	1912	10	in	in	ADP
ftr-435	1912	11	the	the	DET
ftr-435	1912	12	circular	circular	ADJ
ftr-435	1912	13	transaction	transaction	NOUN
ftr-435	1912	14	,	,	PUNCT
ftr-435	1912	15	and	and	CCONJ
ftr-435	1912	16	shareholder	shareholder	NOUN
ftr-435	1912	17	made	make	VERB
ftr-435	1912	18	no	no	DET
ftr-435	1912	19	economic	economic	ADJ
ftr-435	1912	20	outlay	outlay	NOUN
ftr-435	1912	21	.	.	PUNCT
ftr-435	1913	1	if	if	SCONJ
ftr-435	1913	2	the	the	DET
ftr-435	1913	3	loan	loan	NOUN
ftr-435	1913	4	was	be	AUX
ftr-435	1913	5	repaid	repay	VERB
ftr-435	1913	6	,	,	PUNCT
ftr-435	1913	7	the	the	DET
ftr-435	1913	8	two	two	NUM
ftr-435	1913	9	loans	loan	NOUN
ftr-435	1913	10	would	would	AUX
ftr-435	1913	11	cancel	cancel	VERB
ftr-435	1913	12	out	out	ADP
ftr-435	1913	13	and	and	CCONJ
ftr-435	1913	14	the	the	DET
ftr-435	1913	15	taxpayer	taxpayer	NOUN
ftr-435	1913	16	never	never	ADV
ftr-435	1913	17	would	would	AUX
ftr-435	1913	18	receive	receive	VERB
ftr-435	1913	19	or	or	CCONJ
ftr-435	1913	20	be	be	AUX
ftr-435	1913	21	out	out	ADV
ftr-435	1913	22	any	any	DET
ftr-435	1913	23	cash	cash	NOUN
ftr-435	1913	24	.	.	PUNCT
ftr-435	1914	1	if	if	SCONJ
ftr-435	1914	2	the	the	DET
ftr-435	1914	3	s	s	PROPN
ftr-435	1914	4	corporation	corporation	NOUN
ftr-435	1914	5	defaulted	default	VERB
ftr-435	1914	6	,	,	PUNCT
ftr-435	1914	7	the	the	DET
ftr-435	1914	8	shareholder	shareholder	NOUN
ftr-435	1914	9	would	would	AUX
ftr-435	1914	10	have	have	VERB
ftr-435	1914	11	to	to	PART
ftr-435	1914	12	make	make	VERB
ftr-435	1914	13	good	good	ADJ
ftr-435	1914	14	to	to	ADP
ftr-435	1914	15	the	the	DET
ftr-435	1914	16	bank	bank	NOUN
ftr-435	1914	17	a	a	DET
ftr-435	1914	18	portion	portion	NOUN
ftr-435	1914	19	of	of	ADP
ftr-435	1914	20	its	its	PRON
ftr-435	1914	21	loss	loss	NOUN
ftr-435	1914	22	equal	equal	ADJ
ftr-435	1914	23	to	to	ADP
ftr-435	1914	24	the	the	DET
ftr-435	1914	25	loan	loan	NOUN
ftr-435	1914	26	to	to	ADP
ftr-435	1914	27	the	the	DET
ftr-435	1914	28	shareholder	shareholder	NOUN
ftr-435	1914	29	.	.	PUNCT
ftr-435	1915	1	according	accord	VERB
ftr-435	1915	2	to	to	ADP
ftr-435	1915	3	judge	judge	NOUN
ftr-435	1915	4	posner	posner	PROPN
ftr-435	1915	5	,	,	PUNCT
ftr-435	1915	6	�	�	PROPN
ftr-435	1915	7	�	�	PROPN
ftr-435	1915	8	business	business	NOUN
ftr-435	1915	9	realities	reality	NOUN
ftr-435	1915	10	�	�	PROPN
ftr-435	1915	11	cast	cast	VERB
ftr-435	1915	12	grojean	grojean	NOUN
ftr-435	1915	13	in	in	ADP
ftr-435	1915	14	the	the	DET
ftr-435	1915	15	role	role	NOUN
ftr-435	1915	16	of	of	ADP
ftr-435	1915	17	guarantor	guarantor	NOUN
ftr-435	1915	18	rather	rather	ADV
ftr-435	1915	19	than	than	ADP
ftr-435	1915	20	lender	lender	NOUN
ftr-435	1915	21	;	;	PUNCT
ftr-435	1915	22	no	no	DET
ftr-435	1915	23	business	business	NOUN
ftr-435	1915	24	realities	reality	NOUN
ftr-435	1915	25	compelled	compel	VERB
ftr-435	1915	26	him	he	PRON
ftr-435	1915	27	to	to	PART
ftr-435	1915	28	recharacterize	recharacterize	VERB
ftr-435	1915	29	his	his	PRON
ftr-435	1915	30	guarantee	guarantee	NOUN
ftr-435	1915	31	as	as	ADP
ftr-435	1915	32	a	a	DET
ftr-435	1915	33	loan	loan	NOUN
ftr-435	1915	34	participation	participation	NOUN
ftr-435	1915	35	.	.	PUNCT
ftr-435	1916	1	�	�	PROPN
ftr-435	1916	2	the	the	DET
ftr-435	1916	3	shareholder	shareholder	NOUN
ftr-435	1916	4	thus	thus	ADV
ftr-435	1916	5	acquired	acquire	VERB
ftr-435	1916	6	no	no	DET
ftr-435	1916	7	additional	additional	ADJ
ftr-435	1916	8	basis	basis	NOUN
ftr-435	1916	9	to	to	PART
ftr-435	1916	10	support	support	VERB
ftr-435	1916	11	passed	pass	VERB
ftr-435	1916	12	-	-	PUNCT
ftr-435	1916	13	through	through	ADP
ftr-435	1916	14	losses	loss	NOUN
ftr-435	1916	15	.	.	PUNCT
ftr-435	1917	1	in	in	ADP
ftr-435	1917	2	the	the	DET
ftr-435	1917	3	course	course	NOUN
ftr-435	1917	4	of	of	ADP
ftr-435	1917	5	his	his	PRON
ftr-435	1917	6	analysis	analysis	NOUN
ftr-435	1917	7	,	,	PUNCT
ftr-435	1917	8	judge	judge	NOUN
ftr-435	1917	9	posner	posner	NOUN
ftr-435	1917	10	wrote	write	VERB
ftr-435	1917	11	:	:	PUNCT
ftr-435	1917	12	the	the	DET
ftr-435	1917	13	difference	difference	NOUN
ftr-435	1917	14	between	between	ADP
ftr-435	1917	15	a	a	DET
ftr-435	1917	16	loan	loan	NOUN
ftr-435	1917	17	and	and	CCONJ
ftr-435	1917	18	a	a	DET
ftr-435	1917	19	guaranty	guaranty	NOUN
ftr-435	1917	20	may	may	AUX
ftr-435	1917	21	seem	seem	VERB
ftr-435	1917	22	a	a	DET
ftr-435	1917	23	fine	fine	ADJ
ftr-435	1917	24	one	one	NOUN
ftr-435	1917	25	,	,	PUNCT
ftr-435	1917	26	since	since	SCONJ
ftr-435	1917	27	,	,	PUNCT
ftr-435	1917	28	when	when	SCONJ
ftr-435	1917	29	the	the	DET
ftr-435	1917	30	amount	amount	NOUN
ftr-435	1917	31	is	be	AUX
ftr-435	1917	32	the	the	DET
ftr-435	1917	33	same	same	ADJ
ftr-435	1917	34	,	,	PUNCT
ftr-435	1917	35	the	the	DET
ftr-435	1917	36	lender	lender	NOUN
ftr-435	1917	37	and	and	CCONJ
ftr-435	1917	38	guarantor	guarantor	NOUN
ftr-435	1917	39	assume	assume	VERB
ftr-435	1917	40	the	the	DET
ftr-435	1917	41	same	same	ADJ
ftr-435	1917	42	risk	risk	NOUN
ftr-435	1917	43	(	(	PUNCT
ftr-435	1917	44	subject	subject	ADJ
ftr-435	1917	45	to	to	ADP
ftr-435	1917	46	a	a	DET
ftr-435	1917	47	possible	possible	ADJ
ftr-435	1917	48	wrinkle	wrinkle	NOUN
ftr-435	1917	49	,	,	PUNCT
ftr-435	1917	50	concerning	concern	VERB
ftr-435	1917	51	bankruptcy	bankruptcy	NOUN
ftr-435	1917	52	)	)	PUNCT
ftr-435	1917	53	.	.	PUNCT
ftr-435	1918	1	the	the	DET
ftr-435	1918	2	difference	difference	NOUN
ftr-435	1918	3	between	between	ADP
ftr-435	1918	4	the	the	DET
ftr-435	1918	5	two	two	NUM
ftr-435	1918	6	transactional	transactional	ADJ
ftr-435	1918	7	forms	form	NOUN
ftr-435	1918	8	may	may	AUX
ftr-435	1918	9	seem	seem	VERB
ftr-435	1918	10	to	to	PART
ftr-435	1918	11	amount	amount	VERB
ftr-435	1918	12	only	only	ADV
ftr-435	1918	13	to	to	ADP
ftr-435	1918	14	this	this	PRON
ftr-435	1918	15	:	:	PUNCT
ftr-435	1918	16	the	the	DET
ftr-435	1918	17	loan	loan	NOUN
ftr-435	1918	18	supplies	supply	VERB
ftr-435	1918	19	funds	fund	NOUN
ftr-435	1918	20	to	to	ADP
ftr-435	1918	21	the	the	DET
ftr-435	1918	22	borrower	borrower	NOUN
ftr-435	1918	23	,	,	PUNCT
ftr-435	1918	24	and	and	CCONJ
ftr-435	1918	25	the	the	DET
ftr-435	1918	26	guaranty	guaranty	NOUN
ftr-435	1918	27	enables	enable	VERB
ftr-435	1918	28	funds	fund	NOUN
ftr-435	1918	29	2002	2002	NUM
ftr-435	1918	30	]	]	PUNCT
ftr-435	1918	31	recent	recent	ADJ
ftr-435	1918	32	developments	development	NOUN
ftr-435	1918	33	in	in	ADP
ftr-435	1918	34	federal	federal	ADJ
ftr-435	1918	35	income	income	NOUN
ftr-435	1918	36	taxation	taxation	NOUN
ftr-435	1918	37	713	713	NUM
ftr-435	1918	38	to	to	PART
ftr-435	1918	39	be	be	AUX
ftr-435	1918	40	supplied	supply	VERB
ftr-435	1918	41	to	to	ADP
ftr-435	1918	42	the	the	DET
ftr-435	1918	43	borrower	borrower	NOUN
ftr-435	1918	44	.	.	PUNCT
ftr-435	1919	1	that	that	PRON
ftr-435	1919	2	is	be	AUX
ftr-435	1919	3	indeed	indeed	ADV
ftr-435	1919	4	the	the	DET
ftr-435	1919	5	main	main	ADJ
ftr-435	1919	6	difference	difference	NOUN
ftr-435	1919	7	,	,	PUNCT
ftr-435	1919	8	but	but	CCONJ
ftr-435	1919	9	it	it	PRON
ftr-435	1919	10	is	be	AUX
ftr-435	1919	11	not	not	PART
ftr-435	1919	12	trivial	trivial	ADJ
ftr-435	1919	13	or	or	CCONJ
ftr-435	1919	14	nominal	nominal	ADJ
ftr-435	1919	15	(	(	PUNCT
ftr-435	1919	16	�	�	PROPN
ftr-435	1919	17	formal	formal	ADJ
ftr-435	1919	18	�	�	PROPN
ftr-435	1919	19	)	)	PUNCT
ftr-435	1919	20	.	.	PUNCT
ftr-435	1920	1	at	at	ADP
ftr-435	1920	2	a	a	DET
ftr-435	1920	3	high	high	ADJ
ftr-435	1920	4	enough	enough	ADJ
ftr-435	1920	5	level	level	NOUN
ftr-435	1920	6	of	of	ADP
ftr-435	1920	7	abstraction	abstraction	NOUN
ftr-435	1920	8	,	,	PUNCT
ftr-435	1920	9	it	it	PRON
ftr-435	1920	10	is	be	AUX
ftr-435	1920	11	true	true	ADJ
ftr-435	1920	12	,	,	PUNCT
ftr-435	1920	13	the	the	DET
ftr-435	1920	14	difference	difference	NOUN
ftr-435	1920	15	between	between	ADP
ftr-435	1920	16	providing	provide	VERB
ftr-435	1920	17	and	and	CCONJ
ftr-435	1920	18	enabling	enable	VERB
ftr-435	1920	19	the	the	DET
ftr-435	1920	20	provision	provision	NOUN
ftr-435	1920	21	of	of	ADP
ftr-435	1920	22	funding	funding	NOUN
ftr-435	1920	23	may	may	AUX
ftr-435	1920	24	disappear	disappear	VERB
ftr-435	1920	25	.	.	PUNCT
ftr-435	1921	1	indeed	indeed	ADV
ftr-435	1921	2	,	,	PUNCT
ftr-435	1921	3	at	at	ADP
ftr-435	1921	4	that	that	DET
ftr-435	1921	5	level	level	NOUN
ftr-435	1921	6	,	,	PUNCT
ftr-435	1921	7	the	the	DET
ftr-435	1921	8	difference	difference	NOUN
ftr-435	1921	9	between	between	ADP
ftr-435	1921	10	equity	equity	NOUN
ftr-435	1921	11	and	and	CCONJ
ftr-435	1921	12	debt	debt	NOUN
ftr-435	1921	13	,	,	PUNCT
ftr-435	1921	14	as	as	ADP
ftr-435	1921	15	methods	method	NOUN
ftr-435	1921	16	of	of	ADP
ftr-435	1921	17	corporate	corporate	ADJ
ftr-435	1921	18	financing	financing	NOUN
ftr-435	1921	19	,	,	PUNCT
ftr-435	1921	20	disappears	disappear	VERB
ftr-435	1921	21	.	.	PUNCT
ftr-435	1921	22	.	.	PUNCT
ftr-435	1921	23	.	.	PUNCT
ftr-435	1922	1	.	.	PUNCT
ftr-435	1923	1	but	but	CCONJ
ftr-435	1923	2	at	at	ADP
ftr-435	1923	3	the	the	DET
ftr-435	1923	4	operational	operational	ADJ
ftr-435	1923	5	level	level	NOUN
ftr-435	1923	6	,	,	PUNCT
ftr-435	1923	7	because	because	SCONJ
ftr-435	1923	8	of	of	ADP
ftr-435	1923	9	various	various	ADJ
ftr-435	1923	10	frictions	friction	NOUN
ftr-435	1923	11	that	that	SCONJ
ftr-435	1923	12	some	some	DET
ftr-435	1923	13	economic	economic	ADJ
ftr-435	1923	14	models	model	NOUN
ftr-435	1923	15	disregard	disregard	VERB
ftr-435	1923	16	,	,	PUNCT
ftr-435	1923	17	such	such	ADJ
ftr-435	1923	18	as	as	ADP
ftr-435	1923	19	transaction	transaction	NOUN
ftr-435	1923	20	and	and	CCONJ
ftr-435	1923	21	liquidity	liquidity	NOUN
ftr-435	1923	22	costs	cost	NOUN
ftr-435	1923	23	,	,	PUNCT
ftr-435	1923	24	really	really	ADV
ftr-435	1923	25	is	be	AUX
ftr-435	1923	26	a	a	DET
ftr-435	1923	27	substantive	substantive	ADJ
ftr-435	1923	28	and	and	CCONJ
ftr-435	1923	29	not	not	PART
ftr-435	1923	30	merely	merely	ADV
ftr-435	1923	31	a	a	DET
ftr-435	1923	32	formal	formal	ADJ
ftr-435	1923	33	difference	difference	NOUN
ftr-435	1923	34	between	between	ADP
ftr-435	1923	35	lending	lending	NOUN
ftr-435	1923	36	and	and	CCONJ
ftr-435	1923	37	guaranteeing	guaranteeing	NOUN
ftr-435	1923	38	.	.	PUNCT
ftr-435	1924	1	in	in	ADP
ftr-435	1924	2	contrast	contrast	NOUN
ftr-435	1924	3	,	,	PUNCT
ftr-435	1924	4	the	the	DET
ftr-435	1924	5	difference	difference	NOUN
ftr-435	1924	6	between	between	ADP
ftr-435	1924	7	a	a	DET
ftr-435	1924	8	guaranty	guaranty	NOUN
ftr-435	1924	9	and	and	CCONJ
ftr-435	1924	10	the	the	DET
ftr-435	1924	11	form	form	NOUN
ftr-435	1924	12	that	that	PRON
ftr-435	1924	13	grojean	grojean	PROPN
ftr-435	1924	14	�	�	PROPN
ftr-435	1924	15	s	s	PART
ftr-435	1924	16	loan	loan	NOUN
ftr-435	1924	17	participation	participation	NOUN
ftr-435	1924	18	assumed	assume	VERB
ftr-435	1924	19	was	be	AUX
ftr-435	1924	20	nothing	nothing	PRON
ftr-435	1924	21	but	but	SCONJ
ftr-435	1924	22	the	the	DET
ftr-435	1924	23	label	label	NOUN
ftr-435	1924	24	.	.	PUNCT
ftr-435	1925	1	it	it	PRON
ftr-435	1925	2	was	be	AUX
ftr-435	1925	3	a	a	DET
ftr-435	1925	4	purely	purely	ADV
ftr-435	1925	5	formal	formal	ADJ
ftr-435	1925	6	difference	difference	NOUN
ftr-435	1925	7	,	,	PUNCT
ftr-435	1925	8	and	and	CCONJ
ftr-435	1925	9	in	in	ADP
ftr-435	1925	10	federal	federal	ADJ
ftr-435	1925	11	taxation	taxation	NOUN
ftr-435	1925	12	substance	substance	NOUN
ftr-435	1925	13	prevails	prevail	VERB
ftr-435	1925	14	over	over	ADP
ftr-435	1925	15	form	form	NOUN
ftr-435	1925	16	.	.	PUNCT
ftr-435	1926	1	3	3	X
ftr-435	1926	2	.	.	X
ftr-435	1926	3	reg-106431	reg-106431	NOUN
ftr-435	1926	4	-	-	PUNCT
ftr-435	1926	5	01	01	PROPN
ftr-435	1926	6	,	,	PUNCT
ftr-435	1926	7	qualified	qualified	ADJ
ftr-435	1926	8	subchapter	subchapter	NOUN
ftr-435	1926	9	s	s	PART
ftr-435	1926	10	trust	trust	NOUN
ftr-435	1926	11	election	election	NOUN
ftr-435	1926	12	for	for	ADP
ftr-435	1926	13	testamentary	testamentary	ADJ
ftr-435	1926	14	trusts	trust	NOUN
ftr-435	1926	15	,	,	PUNCT
ftr-435	1926	16	66	66	NUM
ftr-435	1926	17	f.r	f.r	NOUN
ftr-435	1926	18	.	.	PROPN
ftr-435	1926	19	44565	44565	NUM
ftr-435	1926	20	(	(	PUNCT
ftr-435	1926	21	8/24/01	8/24/01	NUM
ftr-435	1926	22	)	)	PUNCT
ftr-435	1926	23	.	.	PUNCT
ftr-435	1927	1	these	these	DET
ftr-435	1927	2	proposed	propose	VERB
ftr-435	1927	3	regulations	regulation	NOUN
ftr-435	1927	4	would	would	AUX
ftr-435	1927	5	amend	amend	VERB
ftr-435	1927	6	reg	reg	NOUN
ftr-435	1927	7	.	.	PUNCT
ftr-435	1928	1	§	§	PROPN
ftr-435	1928	2	1.1361	1.1361	NUM
ftr-435	1928	3	-	-	SYM
ftr-435	1928	4	1	1	NUM
ftr-435	1928	5	to	to	PART
ftr-435	1928	6	reflect	reflect	VERB
ftr-435	1928	7	amendments	amendment	NOUN
ftr-435	1928	8	to	to	ADP
ftr-435	1928	9	§	§	PROPN
ftr-435	1928	10	1361	1361	NUM
ftr-435	1928	11	in	in	ADP
ftr-435	1928	12	1996	1996	NUM
ftr-435	1928	13	permitting	permit	VERB
ftr-435	1928	14	a	a	DET
ftr-435	1928	15	testamentary	testamentary	ADJ
ftr-435	1928	16	trust	trust	NOUN
ftr-435	1928	17	or	or	CCONJ
ftr-435	1928	18	a	a	DET
ftr-435	1928	19	former	former	ADJ
ftr-435	1928	20	qualified	qualified	ADJ
ftr-435	1928	21	subpart	subpart	NOUN
ftr-435	1928	22	e	e	PROPN
ftr-435	1928	23	trust	trust	NOUN
ftr-435	1928	24	,	,	PUNCT
ftr-435	1928	25	whether	whether	SCONJ
ftr-435	1928	26	or	or	CCONJ
ftr-435	1928	27	not	not	PART
ftr-435	1928	28	the	the	DET
ftr-435	1928	29	entire	entire	ADJ
ftr-435	1928	30	corpus	corpus	NOUN
ftr-435	1928	31	was	be	AUX
ftr-435	1928	32	included	include	VERB
ftr-435	1928	33	in	in	ADP
ftr-435	1928	34	the	the	DET
ftr-435	1928	35	deemed	deemed	ADJ
ftr-435	1928	36	owner	owner	PROPN
ftr-435	1928	37	�	�	PROPN
ftr-435	1928	38	s	s	PART
ftr-435	1928	39	gross	gross	ADJ
ftr-435	1928	40	estate	estate	NOUN
ftr-435	1928	41	,	,	PUNCT
ftr-435	1928	42	to	to	PART
ftr-435	1928	43	be	be	AUX
ftr-435	1928	44	a	a	DET
ftr-435	1928	45	permitted	permit	VERB
ftr-435	1928	46	s	s	NOUN
ftr-435	1928	47	corporation	corporation	NOUN
ftr-435	1928	48	shareholder	shareholder	NOUN
ftr-435	1928	49	for	for	ADP
ftr-435	1928	50	a	a	DET
ftr-435	1928	51	2	2	NUM
ftr-435	1928	52	-	-	PUNCT
ftr-435	1928	53	year	year	NOUN
ftr-435	1928	54	period	period	NOUN
ftr-435	1928	55	[	[	X
ftr-435	1928	56	rather	rather	ADV
ftr-435	1928	57	than	than	ADP
ftr-435	1928	58	60	60	NUM
ftr-435	1928	59	days	day	NOUN
ftr-435	1928	60	]	]	PUNCT
ftr-435	1928	61	.	.	PUNCT
ftr-435	1929	1	the	the	DET
ftr-435	1929	2	proposed	propose	VERB
ftr-435	1929	3	regulations	regulation	NOUN
ftr-435	1929	4	eliminate	eliminate	VERB
ftr-435	1929	5	the	the	DET
ftr-435	1929	6	special	special	ADJ
ftr-435	1929	7	rules	rule	NOUN
ftr-435	1929	8	for	for	ADP
ftr-435	1929	9	determining	determine	VERB
ftr-435	1929	10	whether	whether	SCONJ
ftr-435	1929	11	trusts	trust	NOUN
ftr-435	1929	12	consisting	consist	VERB
ftr-435	1929	13	of	of	ADP
ftr-435	1929	14	community	community	NOUN
ftr-435	1929	15	property	property	NOUN
ftr-435	1929	16	qualify	qualify	VERB
ftr-435	1929	17	for	for	ADP
ftr-435	1929	18	the	the	DET
ftr-435	1929	19	2	2	NUM
ftr-435	1929	20	-	-	PUNCT
ftr-435	1929	21	year	year	NOUN
ftr-435	1929	22	period	period	NOUN
ftr-435	1929	23	.	.	PUNCT
ftr-435	1930	1	the	the	DET
ftr-435	1930	2	proposed	propose	VERB
ftr-435	1930	3	regulations	regulation	NOUN
ftr-435	1930	4	also	also	ADV
ftr-435	1930	5	provide	provide	VERB
ftr-435	1930	6	that	that	DET
ftr-435	1930	7	former	former	ADJ
ftr-435	1930	8	qualified	qualified	ADJ
ftr-435	1930	9	subpart	subpart	NOUN
ftr-435	1930	10	e	e	NOUN
ftr-435	1930	11	trusts	trust	NOUN
ftr-435	1930	12	and	and	CCONJ
ftr-435	1930	13	testamentary	testamentary	ADJ
ftr-435	1930	14	trusts	trust	NOUN
ftr-435	1930	15	can	can	AUX
ftr-435	1930	16	continue	continue	VERB
ftr-435	1930	17	as	as	ADP
ftr-435	1930	18	permitted	permit	VERB
ftr-435	1930	19	shareholders	shareholder	NOUN
ftr-435	1930	20	after	after	ADP
ftr-435	1930	21	the	the	DET
ftr-435	1930	22	end	end	NOUN
ftr-435	1930	23	of	of	ADP
ftr-435	1930	24	the	the	DET
ftr-435	1930	25	2	2	NUM
ftr-435	1930	26	-	-	PUNCT
ftr-435	1930	27	year	year	NOUN
ftr-435	1930	28	period	period	NOUN
ftr-435	1930	29	through	through	ADP
ftr-435	1930	30	a	a	DET
ftr-435	1930	31	qsst	qsst	ADJ
ftr-435	1930	32	election	election	NOUN
ftr-435	1930	33	under	under	ADP
ftr-435	1930	34	§	§	PROPN
ftr-435	1930	35	1361(d	1361(d	NUM
ftr-435	1930	36	)	)	PUNCT
ftr-435	1930	37	or	or	CCONJ
ftr-435	1930	38	an	an	DET
ftr-435	1930	39	electing	electing	ADJ
ftr-435	1930	40	small	small	ADJ
ftr-435	1930	41	business	business	NOUN
ftr-435	1930	42	trust	trust	NOUN
ftr-435	1930	43	election	election	NOUN
ftr-435	1930	44	under	under	ADP
ftr-435	1930	45	§	§	PROPN
ftr-435	1930	46	1361(e	1361(e	NUM
ftr-435	1930	47	)	)	PUNCT
ftr-435	1930	48	,	,	PUNCT
ftr-435	1930	49	if	if	SCONJ
ftr-435	1930	50	eligible	eligible	ADJ
ftr-435	1930	51	.	.	PUNCT
ftr-435	1931	1	the	the	DET
ftr-435	1931	2	qsst	qsst	ADJ
ftr-435	1931	3	election	election	NOUN
ftr-435	1931	4	must	must	AUX
ftr-435	1931	5	be	be	AUX
ftr-435	1931	6	made	make	VERB
ftr-435	1931	7	within	within	ADP
ftr-435	1931	8	the	the	DET
ftr-435	1931	9	16	16	NUM
ftr-435	1931	10	-	-	PUNCT
ftr-435	1931	11	day	day	NOUN
ftr-435	1931	12	-	-	PUNCT
ftr-435	1931	13	and-2	and-2	NOUN
ftr-435	1931	14	-	-	PUNCT
ftr-435	1931	15	month	month	NOUN
ftr-435	1931	16	period	period	NOUN
ftr-435	1931	17	following	follow	VERB
ftr-435	1931	18	the	the	DET
ftr-435	1931	19	end	end	NOUN
ftr-435	1931	20	of	of	ADP
ftr-435	1931	21	the	the	DET
ftr-435	1931	22	s	s	NOUN
ftr-435	1931	23	-	-	PUNCT
ftr-435	1931	24	year	year	NOUN
ftr-435	1931	25	period	period	NOUN
ftr-435	1931	26	.	.	PUNCT
ftr-435	1932	1	4	4	X
ftr-435	1932	2	.	.	X
ftr-435	1932	3	normal	normal	ADJ
ftr-435	1932	4	operating	operating	NOUN
ftr-435	1932	5	income	income	NOUN
ftr-435	1932	6	of	of	ADP
ftr-435	1932	7	a	a	DET
ftr-435	1932	8	timber	timber	NOUN
ftr-435	1932	9	,	,	PUNCT
ftr-435	1932	10	coal	coal	NOUN
ftr-435	1932	11	or	or	CCONJ
ftr-435	1932	12	iron	iron	NOUN
ftr-435	1932	13	-	-	PUNCT
ftr-435	1932	14	ore	ore	NOUN
ftr-435	1932	15	mining	mining	NOUN
ftr-435	1932	16	company	company	NOUN
ftr-435	1932	17	is	be	AUX
ftr-435	1932	18	not	not	PART
ftr-435	1932	19	§	§	PROPN
ftr-435	1932	20	1374	1374	NUM
ftr-435	1932	21	built	build	VERB
ftr-435	1932	22	-	-	PUNCT
ftr-435	1932	23	in	in	ADP
ftr-435	1932	24	gain	gain	NOUN
ftr-435	1932	25	.	.	PUNCT
ftr-435	1933	1	rev	rev	PROPN
ftr-435	1933	2	.	.	PROPN
ftr-435	1934	1	rul	rul	PROPN
ftr-435	1934	2	.	.	PUNCT
ftr-435	1934	3	2001	2001	NUM
ftr-435	1934	4	-	-	SYM
ftr-435	1934	5	50	50	NUM
ftr-435	1934	6	,	,	PUNCT
ftr-435	1934	7	2001	2001	NUM
ftr-435	1934	8	-	-	SYM
ftr-435	1934	9	43	43	NUM
ftr-435	1934	10	i.r.b	i.r.b	NOUN
ftr-435	1934	11	.	.	PUNCT
ftr-435	1935	1	343	343	NUM
ftr-435	1935	2	(	(	PUNCT
ftr-435	1935	3	10/10/01	10/10/01	NUM
ftr-435	1935	4	)	)	PUNCT
ftr-435	1935	5	.	.	PUNCT
ftr-435	1936	1	the	the	DET
ftr-435	1936	2	§	§	PROPN
ftr-435	1936	3	1374	1374	NUM
ftr-435	1936	4	built	build	VERB
ftr-435	1936	5	in	in	ADP
ftr-435	1936	6	gains	gain	NOUN
ftr-435	1936	7	tax	tax	NOUN
ftr-435	1936	8	does	do	AUX
ftr-435	1936	9	not	not	PART
ftr-435	1936	10	apply	apply	VERB
ftr-435	1936	11	when	when	SCONJ
ftr-435	1936	12	a	a	DET
ftr-435	1936	13	former	former	ADJ
ftr-435	1936	14	c	c	NOUN
ftr-435	1936	15	corporation	corporation	NOUN
ftr-435	1936	16	(	(	PUNCT
ftr-435	1936	17	or	or	CCONJ
ftr-435	1936	18	s	s	VERB
ftr-435	1936	19	corporation	corporation	NOUN
ftr-435	1936	20	that	that	PRON
ftr-435	1936	21	acquired	acquire	VERB
ftr-435	1936	22	the	the	DET
ftr-435	1936	23	property	property	NOUN
ftr-435	1936	24	from	from	ADP
ftr-435	1936	25	a	a	DET
ftr-435	1936	26	c	c	NOUN
ftr-435	1936	27	corporation	corporation	NOUN
ftr-435	1936	28	)	)	PUNCT
ftr-435	1936	29	cuts	cut	VERB
ftr-435	1936	30	and	and	CCONJ
ftr-435	1936	31	sells	sell	VERB
ftr-435	1936	32	timber	timber	NOUN
ftr-435	1936	33	during	during	ADP
ftr-435	1936	34	the	the	DET
ftr-435	1936	35	10	10	NUM
ftr-435	1936	36	-	-	PUNCT
ftr-435	1936	37	year	year	NOUN
ftr-435	1936	38	recognition	recognition	NOUN
ftr-435	1936	39	period	period	NOUN
ftr-435	1936	40	and	and	CCONJ
ftr-435	1936	41	recognizes	recognize	VERB
ftr-435	1936	42	gain	gain	NOUN
ftr-435	1936	43	under	under	ADP
ftr-435	1936	44	§	§	PROPN
ftr-435	1936	45	631(a	631(a	PROPN
ftr-435	1936	46	)	)	PUNCT
ftr-435	1936	47	,	,	PUNCT
ftr-435	1936	48	(	(	PUNCT
ftr-435	1936	49	b	b	NOUN
ftr-435	1936	50	)	)	PUNCT
ftr-435	1936	51	,	,	PUNCT
ftr-435	1936	52	or	or	CCONJ
ftr-435	1936	53	(	(	PUNCT
ftr-435	1936	54	c	c	NOUN
ftr-435	1936	55	)	)	PUNCT
ftr-435	1936	56	with	with	ADP
ftr-435	1936	57	respect	respect	NOUN
ftr-435	1936	58	to	to	ADP
ftr-435	1936	59	a	a	DET
ftr-435	1936	60	timber	timber	NOUN
ftr-435	1936	61	cutting	cut	VERB
ftr-435	1936	62	contract	contract	NOUN
ftr-435	1936	63	or	or	CCONJ
ftr-435	1936	64	disposal	disposal	NOUN
ftr-435	1936	65	of	of	ADP
ftr-435	1936	66	timber	timber	NOUN
ftr-435	1936	67	,	,	PUNCT
ftr-435	1936	68	coal	coal	NOUN
ftr-435	1936	69	or	or	CCONJ
ftr-435	1936	70	iron	iron	NOUN
ftr-435	1936	71	ore	ore	NOUN
ftr-435	1936	72	with	with	ADP
ftr-435	1936	73	a	a	DET
ftr-435	1936	74	retained	retain	VERB
ftr-435	1936	75	economic	economic	ADJ
ftr-435	1936	76	interest	interest	NOUN
ftr-435	1936	77	.	.	PUNCT
ftr-435	1937	1	the	the	DET
ftr-435	1937	2	irs	irs	PROPN
ftr-435	1937	3	applied	apply	VERB
ftr-435	1937	4	by	by	ADP
ftr-435	1937	5	analogy	analogy	NOUN
ftr-435	1937	6	reg	reg	NOUN
ftr-435	1937	7	.	.	PUNCT
ftr-435	1938	1	§	§	PROPN
ftr-435	1938	2	1.1374	1.1374	NUM
ftr-435	1938	3	-	-	PUNCT
ftr-435	1938	4	4(a)(3	4(a)(3	NUM
ftr-435	1938	5	)	)	PUNCT
ftr-435	1938	6	,	,	PUNCT
ftr-435	1938	7	ex	ex	X
ftr-435	1938	8	.	.	PUNCT
ftr-435	1938	9	(	(	PUNCT
ftr-435	1938	10	1	1	NUM
ftr-435	1938	11	)	)	PUNCT
ftr-435	1938	12	,	,	PUNCT
ftr-435	1938	13	which	which	PRON
ftr-435	1938	14	provides	provide	VERB
ftr-435	1938	15	that	that	SCONJ
ftr-435	1938	16	the	the	DET
ftr-435	1938	17	extraction	extraction	NOUN
ftr-435	1938	18	of	of	ADP
ftr-435	1938	19	oil	oil	NOUN
ftr-435	1938	20	from	from	ADP
ftr-435	1938	21	a	a	DET
ftr-435	1938	22	working	work	VERB
ftr-435	1938	23	interest	interest	NOUN
ftr-435	1938	24	held	hold	VERB
ftr-435	1938	25	on	on	ADP
ftr-435	1938	26	the	the	DET
ftr-435	1938	27	conversion	conversion	NOUN
ftr-435	1938	28	date	date	NOUN
ftr-435	1938	29	is	be	AUX
ftr-435	1938	30	not	not	PART
ftr-435	1938	31	subject	subject	ADJ
ftr-435	1938	32	to	to	ADP
ftr-435	1938	33	§	§	PROPN
ftr-435	1938	34	1374	1374	NUM
ftr-435	1938	35	.	.	PUNCT
ftr-435	1939	1	section	section	NOUN
ftr-435	1939	2	631	631	NUM
ftr-435	1939	3	was	be	AUX
ftr-435	1939	4	intended	intend	VERB
ftr-435	1939	5	to	to	PART
ftr-435	1939	6	provide	provide	VERB
ftr-435	1939	7	a	a	DET
ftr-435	1939	8	tax	tax	NOUN
ftr-435	1939	9	benefit	benefit	NOUN
ftr-435	1939	10	for	for	ADP
ftr-435	1939	11	operating	operate	VERB
ftr-435	1939	12	income	income	NOUN
ftr-435	1939	13	714	714	NUM
ftr-435	1939	14	florida	florida	PROPN
ftr-435	1939	15	tax	tax	NOUN
ftr-435	1939	16	review	review	NOUN
ftr-435	1939	17	[	[	X
ftr-435	1939	18	vol.5	vol.5	ADV
ftr-435	1939	19	:	:	PUNCT
ftr-435	1939	20	si	si	NOUN
ftr-435	1940	1	and	and	CCONJ
ftr-435	1940	2	there	there	PRON
ftr-435	1940	3	is	be	VERB
ftr-435	1940	4	not	not	PART
ftr-435	1940	5	indication	indication	NOUN
ftr-435	1940	6	that	that	SCONJ
ftr-435	1940	7	the	the	DET
ftr-435	1940	8	deemed	deem	VERB
ftr-435	1940	9	capital	capital	NOUN
ftr-435	1940	10	gain	gain	NOUN
ftr-435	1940	11	treatment	treatment	NOUN
ftr-435	1940	12	was	be	AUX
ftr-435	1940	13	intended	intend	VERB
ftr-435	1940	14	to	to	PART
ftr-435	1940	15	result	result	VERB
ftr-435	1940	16	in	in	ADP
ftr-435	1940	17	application	application	NOUN
ftr-435	1940	18	of	of	ADP
ftr-435	1940	19	§	§	PROPN
ftr-435	1940	20	1374	1374	NUM
ftr-435	1940	21	.	.	PUNCT
ftr-435	1941	1	5	5	NUM
ftr-435	1941	2	.	.	X
ftr-435	1941	3	if	if	SCONJ
ftr-435	1941	4	they	they	PRON
ftr-435	1941	5	had	have	AUX
ftr-435	1941	6	followed	follow	VERB
ftr-435	1941	7	a	a	DET
ftr-435	1941	8	different	different	ADJ
ftr-435	1941	9	form	form	NOUN
ftr-435	1941	10	,	,	PUNCT
ftr-435	1941	11	maybe	maybe	ADV
ftr-435	1941	12	they	they	PRON
ftr-435	1941	13	could	could	AUX
ftr-435	1941	14	have	have	AUX
ftr-435	1941	15	gotten	get	VERB
ftr-435	1941	16	some	some	DET
ftr-435	1941	17	additional	additional	ADJ
ftr-435	1941	18	basis	basis	NOUN
ftr-435	1941	19	.	.	PUNCT
ftr-435	1942	1	estate	estate	NOUN
ftr-435	1942	2	of	of	ADP
ftr-435	1942	3	alton	alton	PROPN
ftr-435	1942	4	bean	bean	PROPN
ftr-435	1942	5	v.	v.	PROPN
ftr-435	1942	6	commissioner	commissioner	NOUN
ftr-435	1942	7	,	,	PUNCT
ftr-435	1942	8	268	268	NUM
ftr-435	1942	9	f.3d	f.3d	NUM
ftr-435	1942	10	553	553	NUM
ftr-435	1942	11	,	,	PUNCT
ftr-435	1942	12	2001	2001	NUM
ftr-435	1942	13	-	-	SYM
ftr-435	1942	14	2	2	NUM
ftr-435	1942	15	u.s.t.c	u.s.t.c	PROPN
ftr-435	1942	16	.	.	PROPN
ftr-435	1942	17	¶	¶	PROPN
ftr-435	1942	18	50,669	50,669	NUM
ftr-435	1942	19	,	,	PUNCT
ftr-435	1942	20	88	88	NUM
ftr-435	1942	21	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1942	22	6111	6111	NUM
ftr-435	1942	23	(	(	PUNCT
ftr-435	1942	24	8th	8th	ADJ
ftr-435	1942	25	cir	cir	NOUN
ftr-435	1942	26	.	.	PUNCT
ftr-435	1942	27	10/1/01	10/1/01	NUM
ftr-435	1942	28	)	)	PUNCT
ftr-435	1942	29	.	.	PUNCT
ftr-435	1943	1	the	the	DET
ftr-435	1943	2	eighth	eighth	ADJ
ftr-435	1943	3	circuit	circuit	NOUN
ftr-435	1943	4	(	(	PUNCT
ftr-435	1943	5	judge	judge	PROPN
ftr-435	1943	6	hansen	hansen	PROPN
ftr-435	1943	7	)	)	PUNCT
ftr-435	1943	8	affirmed	affirm	VERB
ftr-435	1943	9	the	the	DET
ftr-435	1943	10	tax	tax	NOUN
ftr-435	1943	11	court	court	NOUN
ftr-435	1943	12	�	�	PROPN
ftr-435	1943	13	s	s	PART
ftr-435	1943	14	holding	hold	VERB
ftr-435	1943	15	that	that	SCONJ
ftr-435	1943	16	the	the	DET
ftr-435	1943	17	shareholders	shareholder	NOUN
ftr-435	1943	18	of	of	ADP
ftr-435	1943	19	an	an	DET
ftr-435	1943	20	s	s	NOUN
ftr-435	1943	21	corporation	corporation	NOUN
ftr-435	1943	22	acquired	acquire	VERB
ftr-435	1943	23	no	no	DET
ftr-435	1943	24	additional	additional	ADJ
ftr-435	1943	25	basis	basis	NOUN
ftr-435	1943	26	in	in	ADP
ftr-435	1943	27	their	their	PRON
ftr-435	1943	28	stock	stock	NOUN
ftr-435	1943	29	of	of	ADP
ftr-435	1943	30	corporation	corporation	NOUN
ftr-435	1943	31	by	by	ADP
ftr-435	1943	32	virtue	virtue	NOUN
ftr-435	1943	33	of	of	ADP
ftr-435	1943	34	the	the	DET
ftr-435	1943	35	transfer	transfer	NOUN
ftr-435	1943	36	of	of	ADP
ftr-435	1943	37	assets	asset	NOUN
ftr-435	1943	38	,	,	PUNCT
ftr-435	1943	39	subject	subject	ADJ
ftr-435	1943	40	to	to	ADP
ftr-435	1943	41	liabilities	liability	NOUN
ftr-435	1943	42	,	,	PUNCT
ftr-435	1943	43	from	from	ADP
ftr-435	1943	44	a	a	DET
ftr-435	1943	45	partnership	partnership	NOUN
ftr-435	1943	46	they	they	PRON
ftr-435	1943	47	controlled	control	VERB
ftr-435	1943	48	,	,	PUNCT
ftr-435	1943	49	to	to	ADP
ftr-435	1943	50	the	the	DET
ftr-435	1943	51	s	s	PROPN
ftr-435	1943	52	corporation	corporation	NOUN
ftr-435	1943	53	,	,	PUNCT
ftr-435	1943	54	in	in	ADP
ftr-435	1943	55	a	a	DET
ftr-435	1943	56	transaction	transaction	NOUN
ftr-435	1943	57	originally	originally	ADV
ftr-435	1943	58	treated	treat	VERB
ftr-435	1943	59	as	as	ADP
ftr-435	1943	60	a	a	DET
ftr-435	1943	61	sale	sale	NOUN
ftr-435	1943	62	[	[	X
ftr-435	1943	63	on	on	ADP
ftr-435	1943	64	which	which	PRON
ftr-435	1943	65	neither	neither	CCONJ
ftr-435	1943	66	gain	gain	NOUN
ftr-435	1943	67	nor	nor	CCONJ
ftr-435	1943	68	loss	loss	NOUN
ftr-435	1943	69	was	be	AUX
ftr-435	1943	70	realized	realize	VERB
ftr-435	1943	71	]	]	PUNCT
ftr-435	1943	72	.	.	PUNCT
ftr-435	1944	1	even	even	ADV
ftr-435	1944	2	if	if	SCONJ
ftr-435	1944	3	there	there	PRON
ftr-435	1944	4	was	be	VERB
ftr-435	1944	5	equity	equity	NOUN
ftr-435	1944	6	in	in	ADP
ftr-435	1944	7	the	the	DET
ftr-435	1944	8	party	party	NOUN
ftr-435	1944	9	in	in	ADP
ftr-435	1944	10	the	the	DET
ftr-435	1944	11	partnership	partnership	NOUN
ftr-435	1944	12	�	�	PROPN
ftr-435	1944	13	s	s	PART
ftr-435	1944	14	assets	asset	NOUN
ftr-435	1944	15	,	,	PUNCT
ftr-435	1944	16	it	it	PRON
ftr-435	1944	17	was	be	AUX
ftr-435	1944	18	the	the	DET
ftr-435	1944	19	partnership	partnership	NOUN
ftr-435	1944	20	�	�	PROPN
ftr-435	1944	21	s	s	PART
ftr-435	1944	22	equity	equity	NOUN
ftr-435	1944	23	,	,	PUNCT
ftr-435	1944	24	not	not	PART
ftr-435	1944	25	the	the	DET
ftr-435	1944	26	shareholder	shareholder	NOUN
ftr-435	1944	27	/	/	SYM
ftr-435	1944	28	partner	partner	NOUN
ftr-435	1944	29	�	�	PROPN
ftr-435	1944	30	s	s	PART
ftr-435	1944	31	equity	equity	NOUN
ftr-435	1944	32	.	.	PUNCT
ftr-435	1945	1	the	the	DET
ftr-435	1945	2	partnership	partnership	NOUN
ftr-435	1945	3	was	be	AUX
ftr-435	1945	4	an	an	DET
ftr-435	1945	5	entity	entity	NOUN
ftr-435	1945	6	distinct	distinct	ADJ
ftr-435	1945	7	from	from	ADP
ftr-435	1945	8	its	its	PRON
ftr-435	1945	9	partners	partner	NOUN
ftr-435	1945	10	,	,	PUNCT
ftr-435	1945	11	and	and	CCONJ
ftr-435	1945	12	the	the	DET
ftr-435	1945	13	partners	partner	NOUN
ftr-435	1945	14	can	can	AUX
ftr-435	1945	15	not	not	PART
ftr-435	1945	16	bootstrap	bootstrap	VERB
ftr-435	1945	17	their	their	PRON
ftr-435	1945	18	bases	basis	NOUN
ftr-435	1945	19	in	in	ADP
ftr-435	1945	20	the	the	DET
ftr-435	1945	21	corporation	corporation	NOUN
ftr-435	1945	22	by	by	ADP
ftr-435	1945	23	transfers	transfer	NOUN
ftr-435	1945	24	made	make	VERB
ftr-435	1945	25	by	by	ADP
ftr-435	1945	26	the	the	DET
ftr-435	1945	27	partnership	partnership	NOUN
ftr-435	1945	28	.	.	PUNCT
ftr-435	1945	29	.	.	PUNCT
ftr-435	1945	30	.	.	PUNCT
ftr-435	1945	31	.	.	PUNCT
ftr-435	1946	1	the	the	DET
ftr-435	1946	2	fact	fact	NOUN
ftr-435	1946	3	that	that	SCONJ
ftr-435	1946	4	the	the	DET
ftr-435	1946	5	partnership	partnership	NOUN
ftr-435	1946	6	was	be	AUX
ftr-435	1946	7	dissolved	dissolve	VERB
ftr-435	1946	8	following	follow	VERB
ftr-435	1946	9	the	the	DET
ftr-435	1946	10	sale	sale	NOUN
ftr-435	1946	11	in	in	ADP
ftr-435	1946	12	1992	1992	NUM
ftr-435	1946	13	does	do	AUX
ftr-435	1946	14	not	not	PART
ftr-435	1946	15	change	change	VERB
ftr-435	1946	16	the	the	DET
ftr-435	1946	17	form	form	NOUN
ftr-435	1946	18	of	of	ADP
ftr-435	1946	19	the	the	DET
ftr-435	1946	20	transaction	transaction	NOUN
ftr-435	1946	21	that	that	PRON
ftr-435	1946	22	the	the	DET
ftr-435	1946	23	taxpayers	taxpayer	NOUN
ftr-435	1946	24	chose	choose	VERB
ftr-435	1946	25	to	to	PART
ftr-435	1946	26	utilize	utilize	VERB
ftr-435	1946	27			PROPN
ftr-435	1946	28	selling	sell	VERB
ftr-435	1946	29	the	the	DET
ftr-435	1946	30	assets	asset	NOUN
ftr-435	1946	31	from	from	ADP
ftr-435	1946	32	the	the	DET
ftr-435	1946	33	partnership	partnership	NOUN
ftr-435	1946	34	to	to	ADP
ftr-435	1946	35	the	the	DET
ftr-435	1946	36	corporation	corporation	NOUN
ftr-435	1946	37	.	.	PUNCT
ftr-435	1947	1	once	once	ADV
ftr-435	1947	2	chosen	choose	VERB
ftr-435	1947	3	,	,	PUNCT
ftr-435	1947	4	the	the	DET
ftr-435	1947	5	taxpayers	taxpayer	NOUN
ftr-435	1947	6	are	be	AUX
ftr-435	1947	7	bound	bind	VERB
ftr-435	1947	8	by	by	ADP
ftr-435	1947	9	the	the	DET
ftr-435	1947	10	consequences	consequence	NOUN
ftr-435	1947	11	of	of	ADP
ftr-435	1947	12	the	the	DET
ftr-435	1947	13	transaction	transaction	NOUN
ftr-435	1947	14	as	as	SCONJ
ftr-435	1947	15	structured	structure	VERB
ftr-435	1947	16	,	,	PUNCT
ftr-435	1947	17	even	even	ADV
ftr-435	1947	18	if	if	SCONJ
ftr-435	1947	19	hindsight	hindsight	ADJ
ftr-435	1947	20	reveals	reveal	VERB
ftr-435	1947	21	a	a	DET
ftr-435	1947	22	more	more	ADV
ftr-435	1947	23	favorable	favorable	ADJ
ftr-435	1947	24	tax	tax	NOUN
ftr-435	1947	25	treatment	treatment	NOUN
ftr-435	1947	26	.	.	PUNCT
ftr-435	1948	1	e.	e.	PROPN
ftr-435	1948	2	affiliated	affiliated	PROPN
ftr-435	1948	3	corporations	corporation	NOUN
ftr-435	1948	4	1	1	NUM
ftr-435	1948	5	.	.	PUNCT
ftr-435	1949	1	the	the	DET
ftr-435	1949	2	�	�	PROPN
ftr-435	1949	3	single	single	ADJ
ftr-435	1949	4	entity	entity	NOUN
ftr-435	1949	5	�	�	PROPN
ftr-435	1949	6	approach	approach	NOUN
ftr-435	1949	7	of	of	ADP
ftr-435	1949	8	consolidated	consolidated	ADJ
ftr-435	1949	9	returns	return	NOUN
ftr-435	1949	10	carries	carry	VERB
ftr-435	1949	11	the	the	DET
ftr-435	1949	12	day	day	NOUN
ftr-435	1949	13	.	.	PUNCT
ftr-435	1950	1	united	united	PROPN
ftr-435	1950	2	dominion	dominion	PROPN
ftr-435	1950	3	industries	industry	NOUN
ftr-435	1950	4	,	,	PUNCT
ftr-435	1950	5	inc	inc	PROPN
ftr-435	1950	6	.	.	PROPN
ftr-435	1951	1	v.	v.	PROPN
ftr-435	1951	2	united	united	PROPN
ftr-435	1951	3	states	states	PROPN
ftr-435	1951	4	,	,	PUNCT
ftr-435	1951	5	121	121	NUM
ftr-435	1951	6	s.	s.	PROPN
ftr-435	1951	7	ct	ct	PROPN
ftr-435	1951	8	.	.	PROPN
ftr-435	1951	9	1934	1934	NUM
ftr-435	1951	10	,	,	PUNCT
ftr-435	1951	11	2001	2001	NUM
ftr-435	1951	12	-	-	SYM
ftr-435	1951	13	1	1	NUM
ftr-435	1951	14	u.s.t.c	u.s.t.c	PROPN
ftr-435	1951	15	.	.	PROPN
ftr-435	1951	16	¶	¶	PROPN
ftr-435	1951	17	50,430	50,430	NUM
ftr-435	1951	18	,	,	PUNCT
ftr-435	1951	19	87	87	NUM
ftr-435	1951	20	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1951	21	2377	2377	NUM
ftr-435	1951	22	(	(	PUNCT
ftr-435	1951	23	6/4/01	6/4/01	NUM
ftr-435	1951	24	)	)	PUNCT
ftr-435	1952	1	,	,	PUNCT
ftr-435	1952	2	rev	rev	VERB
ftr-435	1952	3	�	�	PROPN
ftr-435	1952	4	g	g	PROPN
ftr-435	1952	5	208	208	NUM
ftr-435	1952	6	f.3d	f.3d	NUM
ftr-435	1952	7	452	452	NUM
ftr-435	1952	8	,	,	PUNCT
ftr-435	1952	9	2000	2000	NUM
ftr-435	1952	10	-	-	SYM
ftr-435	1952	11	1	1	NUM
ftr-435	1952	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	1952	13	.	.	PROPN
ftr-435	1952	14	¶	¶	PROPN
ftr-435	1952	15	50,310	50,310	NUM
ftr-435	1952	16	,	,	PUNCT
ftr-435	1952	17	85	85	NUM
ftr-435	1952	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	1952	19	1512	1512	NUM
ftr-435	1952	20	(	(	PUNCT
ftr-435	1952	21	4th	4th	ADJ
ftr-435	1952	22	cir	cir	NOUN
ftr-435	1952	23	.	.	PUNCT
ftr-435	1953	1	3/24/00	3/24/00	NUM
ftr-435	1953	2	)	)	PUNCT
ftr-435	1953	3	.	.	PUNCT
ftr-435	1954	1	the	the	DET
ftr-435	1954	2	taxpayer	taxpayer	NOUN
ftr-435	1954	3	was	be	AUX
ftr-435	1954	4	the	the	DET
ftr-435	1954	5	parent	parent	NOUN
ftr-435	1954	6	of	of	ADP
ftr-435	1954	7	a	a	DET
ftr-435	1954	8	consolidated	consolidated	ADJ
ftr-435	1954	9	group	group	NOUN
ftr-435	1954	10	that	that	PRON
ftr-435	1954	11	reported	report	VERB
ftr-435	1954	12	nols	nols	PROPN
ftr-435	1954	13	for	for	ADP
ftr-435	1954	14	four	four	NUM
ftr-435	1954	15	consecutive	consecutive	ADJ
ftr-435	1954	16	years	year	NOUN
ftr-435	1954	17	during	during	ADP
ftr-435	1954	18	which	which	PRON
ftr-435	1954	19	a	a	DET
ftr-435	1954	20	portion	portion	NOUN
ftr-435	1954	21	of	of	ADP
ftr-435	1954	22	the	the	DET
ftr-435	1954	23	deductions	deduction	NOUN
ftr-435	1954	24	were	be	AUX
ftr-435	1954	25	product	product	NOUN
ftr-435	1954	26	liability	liability	NOUN
ftr-435	1954	27	expenses	expense	NOUN
ftr-435	1954	28	(	(	PUNCT
ftr-435	1954	29	ples	ple	NOUN
ftr-435	1954	30	)	)	PUNCT
ftr-435	1954	31	incurred	incur	VERB
ftr-435	1954	32	by	by	ADP
ftr-435	1954	33	profitable	profitable	ADJ
ftr-435	1954	34	members	member	NOUN
ftr-435	1954	35	of	of	ADP
ftr-435	1954	36	the	the	DET
ftr-435	1954	37	group	group	NOUN
ftr-435	1954	38	.	.	PUNCT
ftr-435	1955	1	product	product	NOUN
ftr-435	1955	2	liability	liability	NOUN
ftr-435	1955	3	losses	loss	NOUN
ftr-435	1955	4	(	(	PUNCT
ftr-435	1955	5	plls	pll	NOUN
ftr-435	1955	6	)	)	PUNCT
ftr-435	1955	7	�	�	PROPN
ftr-435	1955	8	which	which	PRON
ftr-435	1955	9	are	be	AUX
ftr-435	1955	10	the	the	DET
ftr-435	1955	11	lesser	less	ADJ
ftr-435	1955	12	of	of	ADP
ftr-435	1955	13	the	the	DET
ftr-435	1955	14	taxpayer	taxpayer	PROPN
ftr-435	1955	15	�	�	PROPN
ftr-435	1955	16	s	s	PART
ftr-435	1955	17	ples	ple	NOUN
ftr-435	1955	18	or	or	CCONJ
ftr-435	1955	19	the	the	DET
ftr-435	1955	20	taxpayer	taxpayer	PROPN
ftr-435	1955	21	�	�	PROPN
ftr-435	1955	22	s	s	PART
ftr-435	1955	23	nol	nol	PROPN
ftr-435	1955	24	�	�	PROPN
ftr-435	1955	25	can	can	AUX
ftr-435	1955	26	be	be	AUX
ftr-435	1955	27	carried	carry	VERB
ftr-435	1955	28	back	back	ADV
ftr-435	1955	29	for	for	ADP
ftr-435	1955	30	10	10	NUM
ftr-435	1955	31	years	year	NOUN
ftr-435	1955	32	under	under	ADP
ftr-435	1955	33	§	§	PROPN
ftr-435	1955	34	172(b)(1	172(b)(1	NUM
ftr-435	1955	35	)	)	PUNCT
ftr-435	1956	1	[	[	X
ftr-435	1956	2	rather	rather	ADV
ftr-435	1956	3	than	than	ADP
ftr-435	1956	4	the	the	DET
ftr-435	1956	5	normal	normal	ADJ
ftr-435	1956	6	2	2	NUM
ftr-435	1956	7	years	year	NOUN
ftr-435	1956	8	]	]	PUNCT
ftr-435	1956	9	.	.	PUNCT
ftr-435	1957	1	the	the	DET
ftr-435	1957	2	taxpayer	taxpayer	NOUN
ftr-435	1957	3	:	:	PUNCT
ftr-435	1957	4	(	(	PUNCT
ftr-435	1957	5	1	1	X
ftr-435	1957	6	)	)	PUNCT
ftr-435	1957	7	calculated	calculate	VERB
ftr-435	1957	8	its	its	PRON
ftr-435	1957	9	cnol	cnol	NOUN
ftr-435	1957	10	under	under	ADP
ftr-435	1957	11	reg	reg	NOUN
ftr-435	1957	12	.	.	PUNCT
ftr-435	1958	1	§	§	PROPN
ftr-435	1958	2	1.1502	1.1502	NUM
ftr-435	1958	3	-	-	SYM
ftr-435	1958	4	11(a	11(a	NUM
ftr-435	1958	5	)	)	PUNCT
ftr-435	1958	6	,	,	PUNCT
ftr-435	1958	7	and	and	CCONJ
ftr-435	1958	8	(	(	PUNCT
ftr-435	1958	9	2	2	X
ftr-435	1958	10	)	)	PUNCT
ftr-435	1958	11	aggregated	aggregate	VERB
ftr-435	1958	12	its	its	PRON
ftr-435	1958	13	individual	individual	ADJ
ftr-435	1958	14	members	member	NOUN
ftr-435	1958	15	�	�	PROPN
ftr-435	1958	16	ples	ple	NOUN
ftr-435	1958	17	.	.	PUNCT
ftr-435	1959	1	because	because	SCONJ
ftr-435	1959	2	the	the	DET
ftr-435	1959	3	cnol	cnol	NOUN
ftr-435	1959	4	was	be	AUX
ftr-435	1959	5	greater	great	ADJ
ftr-435	1959	6	than	than	ADP
ftr-435	1959	7	the	the	DET
ftr-435	1959	8	sum	sum	NOUN
ftr-435	1959	9	of	of	ADP
ftr-435	1959	10	its	its	PRON
ftr-435	1959	11	members	member	NOUN
ftr-435	1959	12	�	�	PROPN
ftr-435	1959	13	ples	ple	NOUN
ftr-435	1959	14	,	,	PUNCT
ftr-435	1959	15	the	the	DET
ftr-435	1959	16	taxpayer	taxpayer	NOUN
ftr-435	1959	17	treated	treat	VERB
ftr-435	1959	18	the	the	DET
ftr-435	1959	19	full	full	ADJ
ftr-435	1959	20	amount	amount	NOUN
ftr-435	1959	21	of	of	ADP
ftr-435	1959	22	the	the	DET
ftr-435	1959	23	ples	ple	NOUN
ftr-435	1959	24	as	as	ADP
ftr-435	1959	25	consolidated	consolidated	ADJ
ftr-435	1959	26	plls	pll	NOUN
ftr-435	1959	27	eligible	eligible	ADJ
ftr-435	1959	28	for	for	ADP
ftr-435	1959	29	10	10	NUM
ftr-435	1959	30	-	-	PUNCT
ftr-435	1959	31	year	year	NOUN
ftr-435	1959	32	carryback	carryback	NOUN
ftr-435	1959	33	.	.	PUNCT
ftr-435	1960	1	�	�	PROPN
ftr-435	1960	2	the	the	DET
ftr-435	1960	3	court	court	NOUN
ftr-435	1960	4	of	of	ADP
ftr-435	1960	5	appeals	appeal	NOUN
ftr-435	1960	6	for	for	ADP
ftr-435	1960	7	the	the	DET
ftr-435	1960	8	fourth	fourth	ADJ
ftr-435	1960	9	circuit	circuit	NOUN
ftr-435	1960	10	held	hold	VERB
ftr-435	1960	11	that	that	SCONJ
ftr-435	1960	12	under	under	ADP
ftr-435	1960	13	reg	reg	NOUN
ftr-435	1960	14	.	.	PUNCT
ftr-435	1961	1	§	§	PROPN
ftr-435	1961	2	§	§	PROPN
ftr-435	1961	3	1.1502	1.1502	NUM
ftr-435	1961	4	-	-	SYM
ftr-435	1961	5	12	12	NUM
ftr-435	1961	6	and	and	CCONJ
ftr-435	1961	7	1.1502	1.1502	NUM
ftr-435	1961	8	-	-	PUNCT
ftr-435	1961	9	21a	21a	NUM
ftr-435	1961	10	the	the	DET
ftr-435	1961	11	consolidated	consolidated	ADJ
ftr-435	1961	12	group	group	NOUN
ftr-435	1961	13	could	could	AUX
ftr-435	1961	14	not	not	PART
ftr-435	1961	15	carry	carry	VERB
ftr-435	1961	16	back	back	ADP
ftr-435	1961	17	ples	ple	NOUN
ftr-435	1961	18	incurred	incur	VERB
ftr-435	1961	19	by	by	ADP
ftr-435	1961	20	the	the	DET
ftr-435	1961	21	profitable	profitable	ADJ
ftr-435	1961	22	members	member	NOUN
ftr-435	1961	23	because	because	SCONJ
ftr-435	1961	24	they	they	PRON
ftr-435	1961	25	did	do	VERB
ftr-435	1961	26	2002	2002	NUM
ftr-435	1961	27	]	]	PUNCT
ftr-435	1961	28	recent	recent	ADJ
ftr-435	1961	29	developments	development	NOUN
ftr-435	1961	30	in	in	ADP
ftr-435	1961	31	federal	federal	ADJ
ftr-435	1961	32	income	income	NOUN
ftr-435	1961	33	taxation	taxation	NOUN
ftr-435	1961	34	715	715	NUM
ftr-435	1961	35	not	not	PART
ftr-435	1961	36	enter	enter	VERB
ftr-435	1961	37	into	into	ADP
ftr-435	1961	38	the	the	DET
ftr-435	1961	39	consolidated	consolidated	ADJ
ftr-435	1961	40	nol	nol	NOUN
ftr-435	1961	41	.	.	PUNCT
ftr-435	1962	1	the	the	DET
ftr-435	1962	2	court	court	NOUN
ftr-435	1962	3	reasoned	reason	VERB
ftr-435	1962	4	that	that	SCONJ
ftr-435	1962	5	§	§	PROPN
ftr-435	1962	6	172	172	NUM
ftr-435	1962	7	refers	refer	VERB
ftr-435	1962	8	to	to	PART
ftr-435	1962	9	specified	specify	VERB
ftr-435	1962	10	liability	liability	NOUN
ftr-435	1962	11	losses	loss	NOUN
ftr-435	1962	12	,	,	PUNCT
ftr-435	1962	13	not	not	PART
ftr-435	1962	14	to	to	PART
ftr-435	1962	15	specified	specified	VERB
ftr-435	1962	16	liability	liability	NOUN
ftr-435	1962	17	expenses	expense	NOUN
ftr-435	1962	18	.	.	PUNCT
ftr-435	1963	1	only	only	ADV
ftr-435	1963	2	that	that	DET
ftr-435	1963	3	portion	portion	NOUN
ftr-435	1963	4	of	of	ADP
ftr-435	1963	5	a	a	DET
ftr-435	1963	6	member	member	NOUN
ftr-435	1963	7	�	�	PROPN
ftr-435	1963	8	s	s	PART
ftr-435	1963	9	separate	separate	ADJ
ftr-435	1963	10	net	net	ADJ
ftr-435	1963	11	operating	operating	NOUN
ftr-435	1963	12	loss	loss	NOUN
ftr-435	1963	13	attributable	attributable	ADJ
ftr-435	1963	14	to	to	PART
ftr-435	1963	15	specified	specify	VERB
ftr-435	1963	16	liability	liability	NOUN
ftr-435	1963	17	losses	loss	NOUN
ftr-435	1963	18	could	could	AUX
ftr-435	1963	19	be	be	AUX
ftr-435	1963	20	taken	take	VERB
ftr-435	1963	21	into	into	ADP
ftr-435	1963	22	account	account	NOUN
ftr-435	1963	23	in	in	ADP
ftr-435	1963	24	computing	compute	VERB
ftr-435	1963	25	the	the	DET
ftr-435	1963	26	portion	portion	NOUN
ftr-435	1963	27	of	of	ADP
ftr-435	1963	28	the	the	DET
ftr-435	1963	29	consolidated	consolidated	ADJ
ftr-435	1963	30	nol	nol	NOUN
ftr-435	1963	31	attributable	attributable	ADJ
ftr-435	1963	32	to	to	PART
ftr-435	1963	33	specified	specify	VERB
ftr-435	1963	34	liability	liability	NOUN
ftr-435	1963	35	losses	loss	NOUN
ftr-435	1963	36	.	.	PUNCT
ftr-435	1964	1	�	�	PROPN
ftr-435	1964	2	the	the	DET
ftr-435	1964	3	supreme	supreme	PROPN
ftr-435	1964	4	court	court	PROPN
ftr-435	1964	5	reversed	reverse	VERB
ftr-435	1964	6	,	,	PUNCT
ftr-435	1964	7	applying	apply	VERB
ftr-435	1964	8	a	a	DET
ftr-435	1964	9	�	�	NOUN
ftr-435	1964	10	single	single	ADJ
ftr-435	1964	11	entity	entity	NOUN
ftr-435	1964	12	approach	approach	NOUN
ftr-435	1964	13	�	�	PROPN
ftr-435	1964	14	to	to	PART
ftr-435	1964	15	allow	allow	VERB
ftr-435	1964	16	the	the	DET
ftr-435	1964	17	10	10	NUM
ftr-435	1964	18	-	-	PUNCT
ftr-435	1964	19	year	year	NOUN
ftr-435	1964	20	carryback	carryback	NOUN
ftr-435	1964	21	.	.	PUNCT
ftr-435	1965	1	justice	justice	PROPN
ftr-435	1965	2	souter	souter	PROPN
ftr-435	1965	3	�	�	PROPN
ftr-435	1965	4	s	s	PART
ftr-435	1965	5	opinion	opinion	NOUN
ftr-435	1965	6	reasoned	reason	VERB
ftr-435	1965	7	that	that	SCONJ
ftr-435	1965	8	there	there	PRON
ftr-435	1965	9	is	be	VERB
ftr-435	1965	10	only	only	ADV
ftr-435	1965	11	a	a	DET
ftr-435	1965	12	single	single	ADJ
ftr-435	1965	13	definition	definition	NOUN
ftr-435	1965	14	of	of	ADP
ftr-435	1965	15	consolidated	consolidated	ADJ
ftr-435	1965	16	net	net	ADJ
ftr-435	1965	17	operating	operating	NOUN
ftr-435	1965	18	loss	loss	NOUN
ftr-435	1965	19	in	in	ADP
ftr-435	1965	20	reg	reg	NOUN
ftr-435	1965	21	.	.	PUNCT
ftr-435	1966	1	§	§	PROPN
ftr-435	1966	2	1.1502	1.1502	NUM
ftr-435	1966	3	-	-	SYM
ftr-435	1966	4	21(f	21(f	NUM
ftr-435	1966	5	)	)	PUNCT
ftr-435	1966	6	and	and	CCONJ
ftr-435	1966	7	no	no	DET
ftr-435	1966	8	definition	definition	NOUN
ftr-435	1966	9	in	in	ADP
ftr-435	1966	10	the	the	DET
ftr-435	1966	11	consolidated	consolidated	ADJ
ftr-435	1966	12	return	return	NOUN
ftr-435	1966	13	regulations	regulation	NOUN
ftr-435	1966	14	of	of	ADP
ftr-435	1966	15	a	a	DET
ftr-435	1966	16	component	component	NOUN
ftr-435	1966	17	member	member	NOUN
ftr-435	1966	18	�	�	PROPN
ftr-435	1966	19	s	s	PART
ftr-435	1966	20	separate	separate	ADJ
ftr-435	1966	21	nol	nol	NOUN
ftr-435	1966	22	.	.	PUNCT
ftr-435	1967	1	he	he	PRON
ftr-435	1967	2	rejected	reject	VERB
ftr-435	1967	3	the	the	DET
ftr-435	1967	4	government	government	NOUN
ftr-435	1967	5	�	�	NOUN
ftr-435	1967	6	s	s	PART
ftr-435	1967	7	argument	argument	NOUN
ftr-435	1967	8	that	that	SCONJ
ftr-435	1967	9	an	an	DET
ftr-435	1967	10	individual	individual	ADJ
ftr-435	1967	11	group	group	NOUN
ftr-435	1967	12	member	member	PROPN
ftr-435	1967	13	�	�	PROPN
ftr-435	1967	14	s	s	PART
ftr-435	1967	15	separate	separate	ADJ
ftr-435	1967	16	taxable	taxable	ADJ
ftr-435	1967	17	income	income	NOUN
ftr-435	1967	18	(	(	PUNCT
ftr-435	1967	19	sti	sti	PROPN
ftr-435	1967	20	)	)	PUNCT
ftr-435	1967	21	under	under	ADP
ftr-435	1967	22	reg	reg	NOUN
ftr-435	1967	23	.	.	PUNCT
ftr-435	1968	1	§	§	PROPN
ftr-435	1968	2	1.1502	1.1502	NUM
ftr-435	1968	3	-	-	SYM
ftr-435	1968	4	12	12	NUM
ftr-435	1968	5	,	,	PUNCT
ftr-435	1968	6	is	be	AUX
ftr-435	1968	7	analogous	analogous	ADJ
ftr-435	1968	8	to	to	ADP
ftr-435	1968	9	a	a	DET
ftr-435	1968	10	�	�	PROPN
ftr-435	1968	11	separate	separate	ADJ
ftr-435	1968	12	�	�	PROPN
ftr-435	1968	13	nol	nol	NOUN
ftr-435	1968	14	,	,	PUNCT
ftr-435	1968	15	and	and	CCONJ
ftr-435	1968	16	that	that	DET
ftr-435	1968	17	accordingly	accordingly	ADV
ftr-435	1968	18	a	a	DET
ftr-435	1968	19	member	member	NOUN
ftr-435	1968	20	having	have	VERB
ftr-435	1968	21	positive	positive	ADJ
ftr-435	1968	22	sti	sti	PROPN
ftr-435	1968	23	could	could	AUX
ftr-435	1968	24	have	have	VERB
ftr-435	1968	25	no	no	DET
ftr-435	1968	26	product	product	NOUN
ftr-435	1968	27	liability	liability	NOUN
ftr-435	1968	28	losses	loss	NOUN
ftr-435	1968	29	.	.	PUNCT
ftr-435	1969	1	since	since	SCONJ
ftr-435	1969	2	there	there	PRON
ftr-435	1969	3	is	be	VERB
ftr-435	1969	4	no	no	DET
ftr-435	1969	5	nol	nol	NOUN
ftr-435	1969	6	below	below	ADP
ftr-435	1969	7	the	the	DET
ftr-435	1969	8	cnol	cnol	NOUN
ftr-435	1969	9	,	,	PUNCT
ftr-435	1969	10	there	there	PRON
ftr-435	1969	11	is	be	VERB
ftr-435	1969	12	nothing	nothing	PRON
ftr-435	1969	13	for	for	ADP
ftr-435	1969	14	comparison	comparison	NOUN
ftr-435	1969	15	with	with	ADP
ftr-435	1969	16	ples	ple	NOUN
ftr-435	1969	17	to	to	PART
ftr-435	1969	18	produce	produce	VERB
ftr-435	1969	19	pll	pll	NOUN
ftr-435	1969	20	at	at	ADP
ftr-435	1969	21	any	any	DET
ftr-435	1969	22	stage	stage	NOUN
ftr-435	1969	23	before	before	ADP
ftr-435	1969	24	the	the	DET
ftr-435	1969	25	cnol	cnol	NOUN
ftr-435	1969	26	calculation	calculation	NOUN
ftr-435	1969	27	.	.	PUNCT
ftr-435	1970	1	nothing	nothing	PRON
ftr-435	1970	2	in	in	ADP
ftr-435	1970	3	the	the	DET
ftr-435	1970	4	code	code	NOUN
ftr-435	1970	5	or	or	CCONJ
ftr-435	1970	6	regulations	regulation	NOUN
ftr-435	1970	7	indicated	indicate	VERB
ftr-435	1970	8	the	the	DET
ftr-435	1970	9	essential	essential	ADJ
ftr-435	1970	10	relationship	relationship	NOUN
ftr-435	1970	11	between	between	ADP
ftr-435	1970	12	nol	nol	NOUN
ftr-435	1970	13	and	and	CCONJ
ftr-435	1970	14	pll	pll	NOUN
ftr-435	1970	15	for	for	ADP
ftr-435	1970	16	a	a	DET
ftr-435	1970	17	consolidated	consolidated	ADJ
ftr-435	1970	18	group	group	NOUN
ftr-435	1970	19	would	would	AUX
ftr-435	1970	20	differ	differ	VERB
ftr-435	1970	21	from	from	ADP
ftr-435	1970	22	their	their	PRON
ftr-435	1970	23	relationship	relationship	NOUN
ftr-435	1970	24	for	for	ADP
ftr-435	1970	25	a	a	DET
ftr-435	1970	26	conventional	conventional	ADJ
ftr-435	1970	27	corporate	corporate	ADJ
ftr-435	1970	28	taxpayer	taxpayer	NOUN
ftr-435	1970	29	.	.	PUNCT
ftr-435	1971	1	the	the	DET
ftr-435	1971	2	fact	fact	NOUN
ftr-435	1971	3	that	that	SCONJ
ftr-435	1971	4	several	several	ADJ
ftr-435	1971	5	member	member	NOUN
ftr-435	1971	6	companies	company	NOUN
ftr-435	1971	7	throwing	throw	VERB
ftr-435	1971	8	off	off	ADP
ftr-435	1971	9	large	large	ADJ
ftr-435	1971	10	ples	ple	NOUN
ftr-435	1971	11	also	also	ADV
ftr-435	1971	12	,	,	PUNCT
ftr-435	1971	13	when	when	SCONJ
ftr-435	1971	14	considered	consider	VERB
ftr-435	1971	15	separately	separately	ADV
ftr-435	1971	16	,	,	PUNCT
ftr-435	1971	17	generated	generate	VERB
ftr-435	1971	18	positive	positive	ADJ
ftr-435	1971	19	taxable	taxable	ADJ
ftr-435	1971	20	income	income	NOUN
ftr-435	1971	21	was	be	AUX
ftr-435	1971	22	of	of	ADP
ftr-435	1971	23	no	no	DET
ftr-435	1971	24	significance	significance	NOUN
ftr-435	1971	25	.	.	PUNCT
ftr-435	1972	1	�	�	PROPN
ftr-435	1972	2	justice	justice	PROPN
ftr-435	1972	3	thomas	thomas	PROPN
ftr-435	1972	4	concurred	concur	VERB
ftr-435	1972	5	in	in	ADP
ftr-435	1972	6	the	the	DET
ftr-435	1972	7	case	case	NOUN
ftr-435	1972	8	with	with	ADP
ftr-435	1972	9	the	the	DET
ftr-435	1972	10	following	follow	VERB
ftr-435	1972	11	opinion	opinion	NOUN
ftr-435	1972	12	:	:	PUNCT
ftr-435	1972	13	i	i	PRON
ftr-435	1972	14	agree	agree	VERB
ftr-435	1972	15	with	with	ADP
ftr-435	1972	16	the	the	DET
ftr-435	1972	17	court	court	NOUN
ftr-435	1972	18	that	that	SCONJ
ftr-435	1972	19	the	the	DET
ftr-435	1972	20	internal	internal	ADJ
ftr-435	1972	21	revenue	revenue	NOUN
ftr-435	1972	22	code	code	NOUN
ftr-435	1972	23	provision	provision	NOUN
ftr-435	1972	24	and	and	CCONJ
ftr-435	1972	25	the	the	DET
ftr-435	1972	26	corresponding	correspond	VERB
ftr-435	1972	27	treasury	treasury	PROPN
ftr-435	1972	28	regulations	regulation	NOUN
ftr-435	1972	29	that	that	PRON
ftr-435	1972	30	control	control	VERB
ftr-435	1972	31	consolidated	consolidated	ADJ
ftr-435	1972	32	filings	filing	NOUN
ftr-435	1972	33	are	be	AUX
ftr-435	1972	34	best	well	ADV
ftr-435	1972	35	interpreted	interpret	VERB
ftr-435	1972	36	as	as	ADP
ftr-435	1972	37	requiring	require	VERB
ftr-435	1972	38	a	a	DET
ftr-435	1972	39	single	single	ADJ
ftr-435	1972	40	-	-	PUNCT
ftr-435	1972	41	entity	entity	NOUN
ftr-435	1972	42	approach	approach	NOUN
ftr-435	1972	43	in	in	ADP
ftr-435	1972	44	calculating	calculate	VERB
ftr-435	1972	45	product	product	NOUN
ftr-435	1972	46	liability	liability	NOUN
ftr-435	1972	47	loss	loss	NOUN
ftr-435	1972	48	.	.	PUNCT
ftr-435	1973	1	i	i	PRON
ftr-435	1973	2	write	write	VERB
ftr-435	1973	3	separately	separately	ADV
ftr-435	1973	4	,	,	PUNCT
ftr-435	1973	5	however	however	ADV
ftr-435	1973	6	,	,	PUNCT
ftr-435	1973	7	because	because	SCONJ
ftr-435	1973	8	i	i	PRON
ftr-435	1973	9	respectfully	respectfully	ADV
ftr-435	1973	10	disagree	disagree	VERB
ftr-435	1973	11	with	with	ADP
ftr-435	1973	12	the	the	DET
ftr-435	1973	13	dissent	dissent	NOUN
ftr-435	1973	14	�	�	NOUN
ftr-435	1973	15	s	s	PART
ftr-435	1973	16	suggestion	suggestion	NOUN
ftr-435	1973	17	that	that	SCONJ
ftr-435	1973	18	,	,	PUNCT
ftr-435	1973	19	when	when	SCONJ
ftr-435	1973	20	a	a	DET
ftr-435	1973	21	provision	provision	NOUN
ftr-435	1973	22	of	of	ADP
ftr-435	1973	23	the	the	DET
ftr-435	1973	24	code	code	NOUN
ftr-435	1973	25	and	and	CCONJ
ftr-435	1973	26	the	the	DET
ftr-435	1973	27	corresponding	corresponding	ADJ
ftr-435	1973	28	regulations	regulation	NOUN
ftr-435	1973	29	are	be	AUX
ftr-435	1973	30	ambiguous	ambiguous	ADJ
ftr-435	1973	31	,	,	PUNCT
ftr-435	1973	32	this	this	DET
ftr-435	1973	33	court	court	NOUN
ftr-435	1973	34	should	should	AUX
ftr-435	1973	35	defer	defer	VERB
ftr-435	1973	36	to	to	ADP
ftr-435	1973	37	the	the	DET
ftr-435	1973	38	government	government	NOUN
ftr-435	1973	39	�	�	PROPN
ftr-435	1973	40	s	s	PART
ftr-435	1973	41	interpretation	interpretation	NOUN
ftr-435	1973	42	.	.	PUNCT
ftr-435	1974	1	see	see	VERB
ftr-435	1974	2	post	post	NOUN
ftr-435	1974	3	,	,	PUNCT
ftr-435	1974	4	at	at	ADP
ftr-435	1974	5	1	1	NUM
ftr-435	1974	6	-	-	SYM
ftr-435	1974	7	2	2	NUM
ftr-435	1974	8	.	.	PUNCT
ftr-435	1975	1	at	at	ADP
ftr-435	1975	2	a	a	DET
ftr-435	1975	3	bare	bare	ADJ
ftr-435	1975	4	minimum	minimum	NOUN
ftr-435	1975	5	,	,	PUNCT
ftr-435	1975	6	in	in	ADP
ftr-435	1975	7	cases	case	NOUN
ftr-435	1975	8	such	such	ADJ
ftr-435	1975	9	as	as	ADP
ftr-435	1975	10	this	this	DET
ftr-435	1975	11	one	one	NOUN
ftr-435	1975	12	,	,	PUNCT
ftr-435	1975	13	in	in	ADP
ftr-435	1975	14	which	which	PRON
ftr-435	1975	15	the	the	DET
ftr-435	1975	16	complex	complex	ADJ
ftr-435	1975	17	statutory	statutory	ADJ
ftr-435	1975	18	and	and	CCONJ
ftr-435	1975	19	regulatory	regulatory	ADJ
ftr-435	1975	20	scheme	scheme	NOUN
ftr-435	1975	21	lends	lend	VERB
ftr-435	1975	22	itself	itself	PRON
ftr-435	1975	23	to	to	ADP
ftr-435	1975	24	any	any	DET
ftr-435	1975	25	number	number	NOUN
ftr-435	1975	26	of	of	ADP
ftr-435	1975	27	interpretations	interpretation	NOUN
ftr-435	1975	28	,	,	PUNCT
ftr-435	1975	29	we	we	PRON
ftr-435	1975	30	should	should	AUX
ftr-435	1975	31	be	be	AUX
ftr-435	1975	32	inclined	incline	VERB
ftr-435	1975	33	to	to	PART
ftr-435	1975	34	rely	rely	VERB
ftr-435	1975	35	on	on	ADP
ftr-435	1975	36	the	the	DET
ftr-435	1975	37	traditional	traditional	ADJ
ftr-435	1975	38	canon	canon	NOUN
ftr-435	1975	39	that	that	PRON
ftr-435	1975	40	construes	construe	VERB
ftr-435	1975	41	revenue	revenue	NOUN
ftr-435	1975	42	-	-	PUNCT
ftr-435	1975	43	raising	raise	VERB
ftr-435	1975	44	laws	law	NOUN
ftr-435	1975	45	against	against	ADP
ftr-435	1975	46	their	their	PRON
ftr-435	1975	47	drafter	drafter	NOUN
ftr-435	1975	48	.	.	PUNCT
ftr-435	1976	1	see	see	VERB
ftr-435	1976	2	leavell	leavell	PROPN
ftr-435	1976	3	v.	v.	ADP
ftr-435	1976	4	blades	blade	NOUN
ftr-435	1976	5	,	,	PUNCT
ftr-435	1976	6	237	237	NUM
ftr-435	1976	7	mo	mo	NOUN
ftr-435	1976	8	.	.	PROPN
ftr-435	1976	9	695	695	NUM
ftr-435	1976	10	,	,	PUNCT
ftr-435	1976	11	700	700	NUM
ftr-435	1976	12	-	-	SYM
ftr-435	1976	13	701	701	NUM
ftr-435	1976	14	,	,	PUNCT
ftr-435	1976	15	141	141	NUM
ftr-435	1976	16	s.w	s.w	NOUN
ftr-435	1976	17	.	.	PROPN
ftr-435	1976	18	893	893	NUM
ftr-435	1976	19	,	,	PUNCT
ftr-435	1976	20	894	894	NUM
ftr-435	1976	21	(	(	PUNCT
ftr-435	1976	22	1911	1911	NUM
ftr-435	1976	23	)	)	PUNCT
ftr-435	1976	24	(	(	PUNCT
ftr-435	1976	25	�	�	ADP
ftr-435	1976	26	when	when	SCONJ
ftr-435	1976	27	the	the	DET
ftr-435	1976	28	tax	tax	NOUN
ftr-435	1976	29	gatherer	gatherer	NOUN
ftr-435	1976	30	puts	put	VERB
ftr-435	1976	31	his	his	PRON
ftr-435	1976	32	finger	finger	NOUN
ftr-435	1976	33	on	on	ADP
ftr-435	1976	34	the	the	DET
ftr-435	1976	35	citizen	citizen	NOUN
ftr-435	1976	36	,	,	PUNCT
ftr-435	1976	37	he	he	PRON
ftr-435	1976	38	must	must	AUX
ftr-435	1976	39	also	also	ADV
ftr-435	1976	40	put	put	VERB
ftr-435	1976	41	his	his	PRON
ftr-435	1976	42	finger	finger	NOUN
ftr-435	1976	43	on	on	ADP
ftr-435	1976	44	the	the	DET
ftr-435	1976	45	law	law	NOUN
ftr-435	1976	46	permitting	permit	VERB
ftr-435	1976	47	it	it	PRON
ftr-435	1976	48	.	.	PUNCT
ftr-435	1976	49	�	�	PROPN
ftr-435	1976	50	)	)	PUNCT
ftr-435	1976	51	;	;	PUNCT
ftr-435	1976	52	united	united	PROPN
ftr-435	1976	53	states	states	PROPN
ftr-435	1976	54	v.	v.	PROPN
ftr-435	1976	55	merriam	merriam	PROPN
ftr-435	1976	56	,	,	PUNCT
ftr-435	1976	57	263	263	NUM
ftr-435	1976	58	u.s	u.s	PROPN
ftr-435	1976	59	.	.	PROPN
ftr-435	1976	60	179	179	NUM
ftr-435	1976	61	,	,	PUNCT
ftr-435	1976	62	188	188	NUM
ftr-435	1976	63	,	,	PUNCT
ftr-435	1976	64	68	68	NUM
ftr-435	1976	65	l.	l.	NOUN
ftr-435	1976	66	ed	ed	NOUN
ftr-435	1976	67	.	.	PROPN
ftr-435	1976	68	240	240	NUM
ftr-435	1976	69	,	,	PUNCT
ftr-435	1976	70	44	44	NUM
ftr-435	1976	71	s.	s.	PROPN
ftr-435	1976	72	ct	ct	PROPN
ftr-435	1976	73	.	.	PROPN
ftr-435	1976	74	69	69	NUM
ftr-435	1976	75	(	(	PUNCT
ftr-435	1976	76	1923	1923	NUM
ftr-435	1976	77	)	)	PUNCT
ftr-435	1976	78	(	(	PUNCT
ftr-435	1976	79	�	�	NOUN
ftr-435	1976	80	if	if	SCONJ
ftr-435	1976	81	the	the	DET
ftr-435	1976	82	words	word	NOUN
ftr-435	1976	83	are	be	AUX
ftr-435	1976	84	doubtful	doubtful	ADJ
ftr-435	1976	85	,	,	PUNCT
ftr-435	1976	86	the	the	DET
ftr-435	1976	87	doubt	doubt	NOUN
ftr-435	1976	88	must	must	AUX
ftr-435	1976	89	be	be	AUX
ftr-435	1976	90	resolved	resolve	VERB
ftr-435	1976	91	against	against	ADP
ftr-435	1976	92	the	the	DET
ftr-435	1976	93	government	government	NOUN
ftr-435	1976	94	in	in	ADP
ftr-435	1976	95	favor	favor	NOUN
ftr-435	1976	96	of	of	ADP
ftr-435	1976	97	the	the	DET
ftr-435	1976	98	taxpayer	taxpayer	NOUN
ftr-435	1976	99	.	.	PUNCT
ftr-435	1976	100	�	�	PROPN
ftr-435	1976	101	)	)	PUNCT
ftr-435	1976	102	;	;	PUNCT
ftr-435	1977	1	bowers	bower	NOUN
ftr-435	1977	2	v.	v.	PROPN
ftr-435	1977	3	new	new	PROPN
ftr-435	1977	4	york	york	PROPN
ftr-435	1977	5	&	&	CCONJ
ftr-435	1977	6	albany	albany	PROPN
ftr-435	1977	7	literage	literage	PROPN
ftr-435	1977	8	co.	co.	PROPN
ftr-435	1977	9	,	,	PUNCT
ftr-435	1977	10	273	273	NUM
ftr-435	1977	11	u.s	u.s	PROPN
ftr-435	1977	12	.	.	PROPN
ftr-435	1977	13	346	346	NUM
ftr-435	1977	14	,	,	PUNCT
ftr-435	1977	15	716	716	NUM
ftr-435	1977	16	florida	florida	PROPN
ftr-435	1977	17	tax	tax	NOUN
ftr-435	1977	18	review	review	NOUN
ftr-435	1977	19	[	[	X
ftr-435	1977	20	vol.5	vol.5	NOUN
ftr-435	1977	21	:	:	PUNCT
ftr-435	1977	22	si	si	PROPN
ftr-435	1977	23	350	350	NUM
ftr-435	1977	24	,	,	PUNCT
ftr-435	1977	25	71	71	NUM
ftr-435	1977	26	l.	l.	NOUN
ftr-435	1977	27	ed	ed	NOUN
ftr-435	1977	28	.	.	PROPN
ftr-435	1977	29	676	676	NUM
ftr-435	1977	30	,	,	PUNCT
ftr-435	1977	31	47	47	NUM
ftr-435	1977	32	s.	s.	PROPN
ftr-435	1977	33	ct	ct	PROPN
ftr-435	1977	34	.	.	PROPN
ftr-435	1977	35	389	389	NUM
ftr-435	1977	36	(	(	PUNCT
ftr-435	1977	37	1927	1927	NUM
ftr-435	1977	38	)	)	PUNCT
ftr-435	1977	39	(	(	PUNCT
ftr-435	1977	40	�	�	ADP
ftr-435	1977	41	the	the	DET
ftr-435	1977	42	provision	provision	NOUN
ftr-435	1977	43	is	be	AUX
ftr-435	1977	44	part	part	NOUN
ftr-435	1977	45	of	of	ADP
ftr-435	1977	46	a	a	DET
ftr-435	1977	47	taxing	tax	VERB
ftr-435	1977	48	statute	statute	NOUN
ftr-435	1977	49	;	;	PUNCT
ftr-435	1977	50	and	and	CCONJ
ftr-435	1977	51	such	such	ADJ
ftr-435	1977	52	laws	law	NOUN
ftr-435	1977	53	are	be	AUX
ftr-435	1977	54	to	to	PART
ftr-435	1977	55	be	be	AUX
ftr-435	1977	56	interpreted	interpret	VERB
ftr-435	1977	57	liberally	liberally	ADV
ftr-435	1977	58	in	in	ADP
ftr-435	1977	59	favor	favor	NOUN
ftr-435	1977	60	of	of	ADP
ftr-435	1977	61	the	the	DET
ftr-435	1977	62	taxpayers	taxpayer	NOUN
ftr-435	1977	63	.	.	PUNCT
ftr-435	1977	64	�	�	PROPN
ftr-435	1977	65	)	)	PUNCT
ftr-435	1977	66	.	.	PUNCT
ftr-435	1978	1	accord	accord	PROPN
ftr-435	1978	2	american	american	PROPN
ftr-435	1978	3	net	net	PROPN
ftr-435	1978	4	&	&	CCONJ
ftr-435	1978	5	twine	twine	PROPN
ftr-435	1978	6	co.	co.	PROPN
ftr-435	1978	7	v.	v.	ADP
ftr-435	1978	8	worthington	worthington	PROPN
ftr-435	1978	9	,	,	PUNCT
ftr-435	1978	10	141	141	NUM
ftr-435	1978	11	u.s	u.s	PROPN
ftr-435	1978	12	.	.	PROPN
ftr-435	1978	13	468	468	NUM
ftr-435	1978	14	,	,	PUNCT
ftr-435	1978	15	474	474	NUM
ftr-435	1978	16	,	,	PUNCT
ftr-435	1978	17	l.	l.	PROPN
ftr-435	1978	18	ed	ed	PROPN
ftr-435	1978	19	.	.	PROPN
ftr-435	1979	1	821	821	NUM
ftr-435	1979	2	,	,	PUNCT
ftr-435	1979	3	12	12	NUM
ftr-435	1979	4	s.	s.	PROPN
ftr-435	1979	5	ct	ct	PROPN
ftr-435	1979	6	.	.	PROPN
ftr-435	1980	1	55	55	NUM
ftr-435	1980	2	(	(	PUNCT
ftr-435	1980	3	1891	1891	NUM
ftr-435	1980	4	)	)	PUNCT
ftr-435	1980	5	;	;	PUNCT
ftr-435	1981	1	benziger	benziger	PROPN
ftr-435	1981	2	v.	v.	PROPN
ftr-435	1981	3	united	united	PROPN
ftr-435	1981	4	states	states	PROPN
ftr-435	1981	5	,	,	PUNCT
ftr-435	1981	6	192	192	NUM
ftr-435	1981	7	u.s	u.s	PROPN
ftr-435	1981	8	.	.	PROPN
ftr-435	1981	9	38	38	NUM
ftr-435	1981	10	,	,	PUNCT
ftr-435	1981	11	55	55	NUM
ftr-435	1981	12	,	,	PUNCT
ftr-435	1981	13	48	48	NUM
ftr-435	1981	14	l.	l.	PROPN
ftr-435	1981	15	ed	ed	PROPN
ftr-435	1981	16	.	.	PROPN
ftr-435	1981	17	331	331	NUM
ftr-435	1981	18	,	,	PUNCT
ftr-435	1981	19	24	24	NUM
ftr-435	1981	20	s.	s.	PROPN
ftr-435	1981	21	ct	ct	PROPN
ftr-435	1981	22	.	.	PROPN
ftr-435	1981	23	189	189	NUM
ftr-435	1981	24	(	(	PUNCT
ftr-435	1981	25	1904	1904	NUM
ftr-435	1981	26	)	)	PUNCT
ftr-435	1981	27	.	.	PUNCT
ftr-435	1982	1	�	�	PROPN
ftr-435	1982	2	justice	justice	PROPN
ftr-435	1982	3	stevens	stevens	PROPN
ftr-435	1982	4	,	,	PUNCT
ftr-435	1982	5	in	in	ADP
ftr-435	1982	6	his	his	PRON
ftr-435	1982	7	dissent	dissent	NOUN
ftr-435	1982	8	,	,	PUNCT
ftr-435	1982	9	responded	respond	VERB
ftr-435	1982	10	in	in	ADP
ftr-435	1982	11	the	the	DET
ftr-435	1982	12	following	follow	VERB
ftr-435	1982	13	footnote	footnote	NOUN
ftr-435	1982	14	:	:	PUNCT
ftr-435	1982	15	justice	justice	PROPN
ftr-435	1982	16	thomas	thomas	PROPN
ftr-435	1982	17	accurately	accurately	ADV
ftr-435	1982	18	points	point	VERB
ftr-435	1982	19	to	to	ADP
ftr-435	1982	20	a	a	DET
ftr-435	1982	21	tradition	tradition	NOUN
ftr-435	1982	22	of	of	ADP
ftr-435	1982	23	cases	case	NOUN
ftr-435	1982	24	construing	construe	VERB
ftr-435	1982	25	�	�	NOUN
ftr-435	1982	26	revenue	revenue	NOUN
ftr-435	1982	27	-	-	PUNCT
ftr-435	1982	28	raising	raise	VERB
ftr-435	1982	29	laws	law	NOUN
ftr-435	1982	30	�	�	X
ftr-435	1982	31	against	against	ADP
ftr-435	1982	32	their	their	PRON
ftr-435	1982	33	drafter	drafter	NOUN
ftr-435	1982	34	.	.	PUNCT
ftr-435	1983	1	see	see	VERB
ftr-435	1983	2	ante	ante	PROPN
ftr-435	1983	3	,	,	PUNCT
ftr-435	1983	4	at	at	ADP
ftr-435	1983	5	1	1	NUM
ftr-435	1983	6	(	(	PUNCT
ftr-435	1983	7	thomas	thomas	PROPN
ftr-435	1983	8	,	,	PUNCT
ftr-435	1983	9	j.	j.	PROPN
ftr-435	1983	10	,	,	PUNCT
ftr-435	1983	11	concurring	concur	VERB
ftr-435	1983	12	)	)	PUNCT
ftr-435	1983	13	.	.	PUNCT
ftr-435	1984	1	however	however	ADV
ftr-435	1984	2	,	,	PUNCT
ftr-435	1984	3	when	when	SCONJ
ftr-435	1984	4	the	the	DET
ftr-435	1984	5	ambiguous	ambiguous	ADJ
ftr-435	1984	6	provision	provision	NOUN
ftr-435	1984	7	in	in	ADP
ftr-435	1984	8	question	question	NOUN
ftr-435	1984	9	is	be	AUX
ftr-435	1984	10	not	not	PART
ftr-435	1984	11	one	one	NUM
ftr-435	1984	12	that	that	PRON
ftr-435	1984	13	imposes	impose	VERB
ftr-435	1984	14	tax	tax	NOUN
ftr-435	1984	15	liability	liability	NOUN
ftr-435	1984	16	but	but	CCONJ
ftr-435	1984	17	rather	rather	ADV
ftr-435	1984	18	one	one	NUM
ftr-435	1984	19	that	that	PRON
ftr-435	1984	20	crafts	craft	VERB
ftr-435	1984	21	an	an	DET
ftr-435	1984	22	exception	exception	NOUN
ftr-435	1984	23	from	from	ADP
ftr-435	1984	24	the	the	DET
ftr-435	1984	25	general	general	ADJ
ftr-435	1984	26	revenue	revenue	NOUN
ftr-435	1984	27	duty	duty	NOUN
ftr-435	1984	28	for	for	ADP
ftr-435	1984	29	the	the	DET
ftr-435	1984	30	benefit	benefit	NOUN
ftr-435	1984	31	of	of	ADP
ftr-435	1984	32	some	some	DET
ftr-435	1984	33	taxpayers	taxpayer	NOUN
ftr-435	1984	34	,	,	PUNCT
ftr-435	1984	35	a	a	DET
ftr-435	1984	36	countervailing	countervailing	ADJ
ftr-435	1984	37	tradition	tradition	NOUN
ftr-435	1984	38	suggests	suggest	VERB
ftr-435	1984	39	that	that	SCONJ
ftr-435	1984	40	the	the	DET
ftr-435	1984	41	ambiguity	ambiguity	NOUN
ftr-435	1984	42	should	should	AUX
ftr-435	1984	43	be	be	AUX
ftr-435	1984	44	resolved	resolve	VERB
ftr-435	1984	45	in	in	ADP
ftr-435	1984	46	the	the	DET
ftr-435	1984	47	government	government	NOUN
ftr-435	1984	48	�	�	PROPN
ftr-435	1984	49	s	s	PART
ftr-435	1984	50	favor	favor	NOUN
ftr-435	1984	51	.	.	PUNCT
ftr-435	1985	1	see	see	VERB
ftr-435	1985	2	,	,	PUNCT
ftr-435	1985	3	e.g.	e.g.	ADV
ftr-435	1985	4	,	,	PUNCT
ftr-435	1985	5	indopco	indopco	PROPN
ftr-435	1985	6	,	,	PUNCT
ftr-435	1985	7	inc	inc	PROPN
ftr-435	1985	8	.	.	PROPN
ftr-435	1986	1	v.	v.	PROPN
ftr-435	1986	2	commisioner	commisioner	PROPN
ftr-435	1986	3	,	,	PUNCT
ftr-435	1986	4	503	503	NUM
ftr-435	1986	5	u.s	u.s	PROPN
ftr-435	1986	6	.	.	PROPN
ftr-435	1986	7	79	79	NUM
ftr-435	1986	8	,	,	PUNCT
ftr-435	1986	9	84	84	NUM
ftr-435	1986	10	,	,	PUNCT
ftr-435	1986	11	117	117	NUM
ftr-435	1986	12	l.	l.	PROPN
ftr-435	1986	13	ed	ed	PROPN
ftr-435	1986	14	.	.	PUNCT
ftr-435	1987	1	2d	2d	PROPN
ftr-435	1987	2	226	226	NUM
ftr-435	1987	3	,	,	PUNCT
ftr-435	1987	4	112	112	NUM
ftr-435	1987	5	s.	s.	PROPN
ftr-435	1987	6	ct	ct	PROPN
ftr-435	1987	7	.	.	PROPN
ftr-435	1987	8	1039	1039	NUM
ftr-435	1987	9	(	(	PUNCT
ftr-435	1987	10	1992	1992	NUM
ftr-435	1987	11	)	)	PUNCT
ftr-435	1987	12	;	;	PUNCT
ftr-435	1987	13	interstate	interstate	ADJ
ftr-435	1987	14	transit	transit	NOUN
ftr-435	1987	15	lines	line	NOUN
ftr-435	1987	16	v.	v.	ADP
ftr-435	1987	17	commissioner	commissioner	PROPN
ftr-435	1987	18	,	,	PUNCT
ftr-435	1987	19	319	319	NUM
ftr-435	1987	20	u.s	u.s	PROPN
ftr-435	1987	21	.	.	PROPN
ftr-435	1987	22	590	590	NUM
ftr-435	1987	23	,	,	PUNCT
ftr-435	1987	24	593	593	NUM
ftr-435	1987	25	,	,	PUNCT
ftr-435	1987	26	87	87	NUM
ftr-435	1987	27	l.	l.	PROPN
ftr-435	1987	28	ed	ed	PROPN
ftr-435	1987	29	.	.	PUNCT
ftr-435	1988	1	1607	1607	NUM
ftr-435	1988	2	,	,	PUNCT
ftr-435	1988	3	63	63	NUM
ftr-435	1988	4	s.	s.	PROPN
ftr-435	1988	5	ct	ct	PROPN
ftr-435	1988	6	.	.	PROPN
ftr-435	1988	7	1279	1279	NUM
ftr-435	1988	8	(	(	PUNCT
ftr-435	1988	9	1943	1943	NUM
ftr-435	1988	10	)	)	PUNCT
ftr-435	1988	11	;	;	PUNCT
ftr-435	1988	12	deputy	deputy	NOUN
ftr-435	1988	13	v.	v.	ADP
ftr-435	1988	14	du	du	PROPN
ftr-435	1988	15	pont	pont	PROPN
ftr-435	1988	16	,	,	PUNCT
ftr-435	1988	17	308	308	NUM
ftr-435	1988	18	u.s	u.s	PROPN
ftr-435	1988	19	.	.	PROPN
ftr-435	1988	20	488	488	NUM
ftr-435	1988	21	,	,	PUNCT
ftr-435	1988	22	493	493	NUM
ftr-435	1988	23	,	,	PUNCT
ftr-435	1988	24	84	84	NUM
ftr-435	1988	25	l.	l.	NOUN
ftr-435	1988	26	ed	ed	NOUN
ftr-435	1988	27	.	.	PROPN
ftr-435	1989	1	416	416	NUM
ftr-435	1989	2	,	,	PUNCT
ftr-435	1989	3	60	60	NUM
ftr-435	1989	4	s.	s.	PROPN
ftr-435	1989	5	ct	ct	PROPN
ftr-435	1989	6	.	.	PROPN
ftr-435	1989	7	363	363	NUM
ftr-435	1989	8	(	(	PUNCT
ftr-435	1989	9	1940	1940	NUM
ftr-435	1989	10	)	)	PUNCT
ftr-435	1989	11	;	;	PUNCT
ftr-435	1989	12	new	new	ADJ
ftr-435	1989	13	colonial	colonial	PROPN
ftr-435	1989	14	ice	ice	PROPN
ftr-435	1989	15	co.	co.	PROPN
ftr-435	1989	16	v.	v.	ADP
ftr-435	1989	17	helvering	helvering	PROPN
ftr-435	1989	18	,	,	PUNCT
ftr-435	1989	19	292	292	NUM
ftr-435	1989	20	u.s	u.s	PROPN
ftr-435	1989	21	.	.	PROPN
ftr-435	1989	22	435	435	NUM
ftr-435	1989	23	,	,	PUNCT
ftr-435	1989	24	440	440	NUM
ftr-435	1989	25	,	,	PUNCT
ftr-435	1989	26	78	78	NUM
ftr-435	1989	27	l.	l.	NOUN
ftr-435	1989	28	ed	ed	NOUN
ftr-435	1989	29	.	.	PROPN
ftr-435	1990	1	1348	1348	NUM
ftr-435	1990	2	,	,	PUNCT
ftr-435	1990	3	54	54	NUM
ftr-435	1990	4	s.	s.	PROPN
ftr-435	1990	5	ct	ct	PROPN
ftr-435	1990	6	.	.	PROPN
ftr-435	1991	1	788	788	NUM
ftr-435	1991	2	(	(	PUNCT
ftr-435	1991	3	1934	1934	NUM
ftr-435	1991	4	)	)	PUNCT
ftr-435	1991	5	;	;	PUNCT
ftr-435	1991	6	woolford	woolford	PROPN
ftr-435	1991	7	realty	realty	PROPN
ftr-435	1991	8	co.	co.	PROPN
ftr-435	1992	1	v.	v.	CCONJ
ftr-435	1992	2	rose	rose	PROPN
ftr-435	1992	3	,	,	PUNCT
ftr-435	1992	4	286	286	NUM
ftr-435	1992	5	u.s	u.s	PROPN
ftr-435	1992	6	.	.	PROPN
ftr-435	1992	7	319	319	NUM
ftr-435	1992	8	,	,	PUNCT
ftr-435	1992	9	326	326	NUM
ftr-435	1992	10	,	,	PUNCT
ftr-435	1992	11	76	76	NUM
ftr-435	1992	12	l.	l.	PROPN
ftr-435	1992	13	ed	ed	PROPN
ftr-435	1992	14	.	.	PROPN
ftr-435	1992	15	1128	1128	NUM
ftr-435	1992	16	,	,	PUNCT
ftr-435	1992	17	52	52	NUM
ftr-435	1992	18	s.	s.	PROPN
ftr-435	1992	19	ct	ct	PROPN
ftr-435	1992	20	.	.	PROPN
ftr-435	1993	1	568	568	NUM
ftr-435	1993	2	(	(	PUNCT
ftr-435	1993	3	1932	1932	NUM
ftr-435	1993	4	)	)	PUNCT
ftr-435	1993	5	.	.	PUNCT
ftr-435	1994	1	a.	a.	PROPN
ftr-435	1994	2	tax	tax	PROPN
ftr-435	1994	3	court	court	PROPN
ftr-435	1994	4	had	have	AUX
ftr-435	1994	5	ruled	rule	VERB
ftr-435	1994	6	to	to	ADP
ftr-435	1994	7	the	the	DET
ftr-435	1994	8	contrary	contrary	NOUN
ftr-435	1994	9	,	,	PUNCT
ftr-435	1994	10	but	but	CCONJ
ftr-435	1994	11	the	the	DET
ftr-435	1994	12	sixth	sixth	ADJ
ftr-435	1994	13	circuit	circuit	NOUN
ftr-435	1994	14	court	court	NOUN
ftr-435	1994	15	had	have	AUX
ftr-435	1994	16	reversed	reverse	VERB
ftr-435	1994	17	and	and	CCONJ
ftr-435	1994	18	also	also	ADV
ftr-435	1994	19	had	have	AUX
ftr-435	1994	20	held	hold	VERB
ftr-435	1994	21	for	for	ADP
ftr-435	1994	22	the	the	DET
ftr-435	1994	23	taxpayer	taxpayer	NOUN
ftr-435	1994	24	.	.	PUNCT
ftr-435	1995	1	intermet	intermet	PROPN
ftr-435	1995	2	corp	corp	PROPN
ftr-435	1995	3	.	.	PROPN
ftr-435	1996	1	v.	v.	PROPN
ftr-435	1996	2	commissioner	commissioner	PROPN
ftr-435	1996	3	,	,	PUNCT
ftr-435	1996	4	111	111	NUM
ftr-435	1996	5	t.c	t.c	PROPN
ftr-435	1996	6	.	.	PROPN
ftr-435	1997	1	294	294	NUM
ftr-435	1997	2	(	(	PUNCT
ftr-435	1997	3	12/8/98	12/8/98	NUM
ftr-435	1997	4	)	)	PUNCT
ftr-435	1997	5	,	,	PUNCT
ftr-435	1997	6	rev	rev	PROPN
ftr-435	1997	7	�	�	PROPN
ftr-435	1997	8	d	d	PROPN
ftr-435	1997	9	,	,	PUNCT
ftr-435	1997	10	209	209	NUM
ftr-435	1997	11	f.	f.	NOUN
ftr-435	1997	12	3d	3d	PROPN
ftr-435	1997	13	901	901	NUM
ftr-435	1997	14	,	,	PUNCT
ftr-435	1997	15	2000	2000	NUM
ftr-435	1997	16	-	-	SYM
ftr-435	1997	17	1	1	NUM
ftr-435	1997	18	u.s.t.c	u.s.t.c	PROPN
ftr-435	1997	19	.	.	PROPN
ftr-435	1998	1	¶	¶	PROPN
ftr-435	1998	2	50,382	50,382	NUM
ftr-435	1998	3	,	,	PUNCT
ftr-435	1998	4	85	85	NUM
ftr-435	1998	5	a.f.t.r	a.f.t.r	NOUN
ftr-435	1998	6	.	.	PUNCT
ftr-435	1998	7	2d	2d	NOUN
ftr-435	1998	8	.	.	PUNCT
ftr-435	1999	1	1387	1387	NUM
ftr-435	1999	2	(	(	PUNCT
ftr-435	1999	3	6th	6th	ADJ
ftr-435	1999	4	cir	cir	NOUN
ftr-435	1999	5	.	.	PUNCT
ftr-435	1999	6	4/20/00	4/20/00	NUM
ftr-435	1999	7	)	)	PUNCT
ftr-435	1999	8	.	.	PUNCT
ftr-435	2000	1	judge	judge	PROPN
ftr-435	2000	2	wells	wells	PROPN
ftr-435	2000	3	held	hold	VERB
ftr-435	2000	4	that	that	SCONJ
ftr-435	2000	5	under	under	ADP
ftr-435	2000	6	reg	reg	NOUN
ftr-435	2000	7	.	.	PUNCT
ftr-435	2001	1	§	§	PROPN
ftr-435	2001	2	§	§	PROPN
ftr-435	2001	3	1.1502	1.1502	NUM
ftr-435	2001	4	-	-	SYM
ftr-435	2001	5	12	12	NUM
ftr-435	2001	6	and	and	CCONJ
ftr-435	2001	7	1.1502	1.1502	NUM
ftr-435	2001	8	-	-	PUNCT
ftr-435	2001	9	21a	21a	NUM
ftr-435	2001	10	,	,	PUNCT
ftr-435	2001	11	a	a	DET
ftr-435	2001	12	consolidate	consolidate	ADJ
ftr-435	2001	13	group	group	NOUN
ftr-435	2001	14	�	�	NOUN
ftr-435	2001	15	s	s	PART
ftr-435	2001	16	specified	specify	VERB
ftr-435	2001	17	liability	liability	NOUN
ftr-435	2001	18	losses	loss	NOUN
ftr-435	2001	19	did	do	AUX
ftr-435	2001	20	not	not	PART
ftr-435	2001	21	include	include	VERB
ftr-435	2001	22	deductions	deduction	NOUN
ftr-435	2001	23	attributable	attributable	ADJ
ftr-435	2001	24	to	to	ADP
ftr-435	2001	25	members	member	NOUN
ftr-435	2001	26	of	of	ADP
ftr-435	2001	27	the	the	DET
ftr-435	2001	28	group	group	NOUN
ftr-435	2001	29	that	that	PRON
ftr-435	2001	30	reported	report	VERB
ftr-435	2001	31	positive	positive	ADJ
ftr-435	2001	32	separate	separate	ADJ
ftr-435	2001	33	taxable	taxable	ADJ
ftr-435	2001	34	income	income	NOUN
ftr-435	2001	35	because	because	SCONJ
ftr-435	2001	36	the	the	DET
ftr-435	2001	37	deductions	deduction	NOUN
ftr-435	2001	38	did	do	AUX
ftr-435	2001	39	not	not	PART
ftr-435	2001	40	contribute	contribute	VERB
ftr-435	2001	41	to	to	ADP
ftr-435	2001	42	the	the	DET
ftr-435	2001	43	groups	group	NOUN
ftr-435	2001	44	consolidated	consolidate	VERB
ftr-435	2001	45	nol	nol	NOUN
ftr-435	2001	46	.	.	PUNCT
ftr-435	2002	1	the	the	DET
ftr-435	2002	2	court	court	PROPN
ftr-435	2002	3	of	of	ADP
ftr-435	2002	4	appeals	appeal	NOUN
ftr-435	2002	5	reversed	reverse	VERB
ftr-435	2002	6	and	and	CCONJ
ftr-435	2002	7	allowed	allow	VERB
ftr-435	2002	8	them	they	PRON
ftr-435	2002	9	to	to	PART
ftr-435	2002	10	be	be	AUX
ftr-435	2002	11	carried	carry	VERB
ftr-435	2002	12	back	back	ADV
ftr-435	2002	13	under	under	ADP
ftr-435	2002	14	the	the	DET
ftr-435	2002	15	special	special	ADJ
ftr-435	2002	16	rule	rule	NOUN
ftr-435	2002	17	.	.	PUNCT
ftr-435	2003	1	the	the	DET
ftr-435	2003	2	court	court	NOUN
ftr-435	2003	3	reasoned	reason	VERB
ftr-435	2003	4	that	that	SCONJ
ftr-435	2003	5	the	the	DET
ftr-435	2003	6	subsidiaries	subsidiary	NOUN
ftr-435	2003	7	specified	specify	VERB
ftr-435	2003	8	liability	liability	NOUN
ftr-435	2003	9	loss	loss	NOUN
ftr-435	2003	10	deduction	deduction	NOUN
ftr-435	2003	11	items	item	NOUN
ftr-435	2003	12	reduced	reduce	VERB
ftr-435	2003	13	the	the	DET
ftr-435	2003	14	subsidiaries	subsidiary	NOUN
ftr-435	2003	15	separate	separate	VERB
ftr-435	2003	16	taxable	taxable	ADJ
ftr-435	2003	17	income	income	NOUN
ftr-435	2003	18	dollar	dollar	NOUN
ftr-435	2003	19	-	-	PUNCT
ftr-435	2003	20	for	for	ADP
ftr-435	2003	21	-	-	PUNCT
ftr-435	2003	22	dollar	dollar	NOUN
ftr-435	2003	23	and	and	CCONJ
ftr-435	2003	24	thus	thus	ADV
ftr-435	2003	25	contributed	contribute	VERB
ftr-435	2003	26	to	to	ADP
ftr-435	2003	27	the	the	DET
ftr-435	2003	28	consolidated	consolidated	ADJ
ftr-435	2003	29	nol	nol	NOUN
ftr-435	2003	30	.	.	PUNCT
ftr-435	2004	1	an	an	DET
ftr-435	2004	2	individual	individual	ADJ
ftr-435	2004	3	component	component	NOUN
ftr-435	2004	4	members	member	NOUN
ftr-435	2004	5	taxable	taxable	ADJ
ftr-435	2004	6	income	income	NOUN
ftr-435	2004	7	has	have	VERB
ftr-435	2004	8	not	not	PART
ftr-435	2004	9	independent	independent	ADJ
ftr-435	2004	10	significance	significance	NOUN
ftr-435	2004	11	;	;	PUNCT
ftr-435	2004	12	it	it	PRON
ftr-435	2004	13	is	be	AUX
ftr-435	2004	14	merely	merely	ADV
ftr-435	2004	15	a	a	DET
ftr-435	2004	16	step	step	NOUN
ftr-435	2004	17	in	in	ADP
ftr-435	2004	18	computing	compute	VERB
ftr-435	2004	19	consolidated	consolidated	ADJ
ftr-435	2004	20	nol	nol	NOUN
ftr-435	2004	21	.	.	PUNCT
ftr-435	2005	1	there	there	PRON
ftr-435	2005	2	was	be	VERB
ftr-435	2005	3	no	no	DET
ftr-435	2005	4	basis	basis	NOUN
ftr-435	2005	5	reg	reg	NOUN
ftr-435	2005	6	.	.	PUNCT
ftr-435	2006	1	§	§	PROPN
ftr-435	2006	2	1.1502	1.1502	NUM
ftr-435	2006	3	-	-	PUNCT
ftr-435	2006	4	21a	21a	NUM
ftr-435	2006	5	for	for	ADP
ftr-435	2006	6	treating	treat	VERB
ftr-435	2006	7	a	a	DET
ftr-435	2006	8	specified	specify	VERB
ftr-435	2006	9	liability	liability	NOUN
ftr-435	2006	10	loss	loss	NOUN
ftr-435	2006	11	as	as	ADP
ftr-435	2006	12	constituting	constitute	VERB
ftr-435	2006	13	part	part	NOUN
ftr-435	2006	14	of	of	ADP
ftr-435	2006	15	the	the	DET
ftr-435	2006	16	consolidated	consolidated	ADJ
ftr-435	2006	17	nol	nol	NOUN
ftr-435	2006	18	when	when	SCONJ
ftr-435	2006	19	the	the	DET
ftr-435	2006	20	member	member	NOUN
ftr-435	2006	21	that	that	PRON
ftr-435	2006	22	incurred	incur	VERB
ftr-435	2006	23	the	the	DET
ftr-435	2006	24	2002	2002	NUM
ftr-435	2006	25	]	]	PUNCT
ftr-435	2006	26	recent	recent	ADJ
ftr-435	2006	27	developments	development	NOUN
ftr-435	2006	28	in	in	ADP
ftr-435	2006	29	federal	federal	ADJ
ftr-435	2006	30	income	income	NOUN
ftr-435	2006	31	taxation	taxation	NOUN
ftr-435	2006	32	717	717	NUM
ftr-435	2006	33	deduction	deduction	NOUN
ftr-435	2006	34	had	have	VERB
ftr-435	2006	35	negative	negative	ADJ
ftr-435	2006	36	taxable	taxable	ADJ
ftr-435	2006	37	income	income	NOUN
ftr-435	2006	38	but	but	CCONJ
ftr-435	2006	39	not	not	PART
ftr-435	2006	40	when	when	SCONJ
ftr-435	2006	41	that	that	DET
ftr-435	2006	42	member	member	NOUN
ftr-435	2006	43	had	have	VERB
ftr-435	2006	44	positive	positive	ADJ
ftr-435	2006	45	separate	separate	ADJ
ftr-435	2006	46	taxable	taxable	ADJ
ftr-435	2006	47	income	income	NOUN
ftr-435	2006	48	[	[	X
ftr-435	2006	49	as	as	ADV
ftr-435	2006	50	long	long	ADV
ftr-435	2006	51	as	as	ADP
ftr-435	2006	52	a	a	DET
ftr-435	2006	53	srly	srly	ADJ
ftr-435	2006	54	year	year	NOUN
ftr-435	2006	55	is	be	AUX
ftr-435	2006	56	not	not	PART
ftr-435	2006	57	involved	involve	VERB
ftr-435	2006	58	]	]	PUNCT
ftr-435	2006	59	.	.	PUNCT
ftr-435	2007	1	(	(	PUNCT
ftr-435	2007	2	1	1	X
ftr-435	2007	3	)	)	PUNCT
ftr-435	2007	4	intermet	intermet	PROPN
ftr-435	2007	5	corp	corp	PROPN
ftr-435	2007	6	.	.	PROPN
ftr-435	2008	1	v.	v.	PROPN
ftr-435	2008	2	commissioner	commissioner	PROPN
ftr-435	2008	3	,	,	PUNCT
ftr-435	2008	4	117	117	NUM
ftr-435	2008	5	t.c	t.c	PROPN
ftr-435	2008	6	.	.	PROPN
ftr-435	2008	7	113	113	NUM
ftr-435	2008	8	(	(	PUNCT
ftr-435	2008	9	10/2/01	10/2/01	NUM
ftr-435	2008	10	)	)	PUNCT
ftr-435	2008	11	,	,	PUNCT
ftr-435	2008	12	on	on	ADP
ftr-435	2008	13	remand	remand	NOUN
ftr-435	2008	14	from	from	ADP
ftr-435	2008	15	209	209	NUM
ftr-435	2008	16	f.	f.	PROPN
ftr-435	2008	17	3d	3d	PROPN
ftr-435	2008	18	901	901	NUM
ftr-435	2008	19	(	(	PUNCT
ftr-435	2008	20	6th	6th	ADJ
ftr-435	2008	21	cir	cir	NOUN
ftr-435	2008	22	.	.	PUNCT
ftr-435	2009	1	4/20/00	4/20/00	NUM
ftr-435	2009	2	)	)	PUNCT
ftr-435	2009	3	.	.	PUNCT
ftr-435	2010	1	see	see	VERB
ftr-435	2010	2	ii.h	ii.h	NOUN
ftr-435	2010	3	.	.	PUNCT
ftr-435	2011	1	above	above	ADV
ftr-435	2011	2	.	.	PUNCT
ftr-435	2012	1	2	2	X
ftr-435	2012	2	.	.	PUNCT
ftr-435	2013	1	but	but	CCONJ
ftr-435	2013	2	the	the	DET
ftr-435	2013	3	federal	federal	ADJ
ftr-435	2013	4	circuit	circuit	NOUN
ftr-435	2013	5	doesn	doesn	AUX
ftr-435	2013	6	�	�	PROPN
ftr-435	2013	7	t	t	PROPN
ftr-435	2013	8	appear	appear	VERB
ftr-435	2013	9	to	to	PART
ftr-435	2013	10	buy	buy	VERB
ftr-435	2013	11	into	into	ADP
ftr-435	2013	12	the	the	DET
ftr-435	2013	13	single	single	ADJ
ftr-435	2013	14	entity	entity	NOUN
ftr-435	2013	15	theory	theory	NOUN
ftr-435	2013	16	.	.	PUNCT
ftr-435	2014	1	regulation	regulation	NOUN
ftr-435	2014	2	§	§	PROPN
ftr-435	2014	3	1.1502	1.1502	NUM
ftr-435	2014	4	-	-	SYM
ftr-435	2014	5	20	20	NUM
ftr-435	2014	6	,	,	PUNCT
ftr-435	2014	7	which	which	PRON
ftr-435	2014	8	prohibited	prohibit	VERB
ftr-435	2014	9	recognition	recognition	NOUN
ftr-435	2014	10	of	of	ADP
ftr-435	2014	11	loss	loss	NOUN
ftr-435	2014	12	in	in	ADP
ftr-435	2014	13	the	the	DET
ftr-435	2014	14	transactions	transaction	NOUN
ftr-435	2014	15	involving	involve	VERB
ftr-435	2014	16	,	,	PUNCT
ftr-435	2014	17	inter	inter	PROPN
ftr-435	2014	18	alia	alia	PROPN
ftr-435	2014	19	,	,	PUNCT
ftr-435	2014	20	�	�	NOUN
ftr-435	2014	21	duplicated	duplicate	VERB
ftr-435	2014	22	losses	loss	NOUN
ftr-435	2014	23	,	,	PUNCT
ftr-435	2014	24	�	�	PROPN
ftr-435	2014	25	was	be	AUX
ftr-435	2014	26	held	hold	VERB
ftr-435	2014	27	to	to	PART
ftr-435	2014	28	be	be	AUX
ftr-435	2014	29	�	�	NOUN
ftr-435	2014	30	manifestly	manifestly	ADV
ftr-435	2014	31	contrary	contrary	ADJ
ftr-435	2014	32	to	to	ADP
ftr-435	2014	33	the	the	DET
ftr-435	2014	34	statute	statute	NOUN
ftr-435	2014	35	.	.	PUNCT
ftr-435	2015	1	�	�	PROPN
ftr-435	2015	2	rite	rite	PROPN
ftr-435	2015	3	aid	aid	PROPN
ftr-435	2015	4	corp	corp	PROPN
ftr-435	2015	5	.	.	PROPN
ftr-435	2015	6	v.	v.	PROPN
ftr-435	2015	7	united	united	PROPN
ftr-435	2015	8	states	states	PROPN
ftr-435	2015	9	,	,	PUNCT
ftr-435	2015	10	255	255	NUM
ftr-435	2015	11	f.3d	f.3d	NUM
ftr-435	2015	12	1357	1357	NUM
ftr-435	2015	13	,	,	PUNCT
ftr-435	2015	14	2001	2001	NUM
ftr-435	2015	15	-	-	SYM
ftr-435	2015	16	2	2	NUM
ftr-435	2015	17	u.s.t.c	u.s.t.c	PROPN
ftr-435	2015	18	.	.	PROPN
ftr-435	2015	19	¶	¶	PROPN
ftr-435	2015	20	50,516	50,516	NUM
ftr-435	2015	21	,	,	PUNCT
ftr-435	2015	22	88	88	NUM
ftr-435	2015	23	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2015	24	5058	5058	NUM
ftr-435	2016	1	(	(	PUNCT
ftr-435	2016	2	fed	fed	PROPN
ftr-435	2016	3	.	.	PUNCT
ftr-435	2016	4	cir	cir	PROPN
ftr-435	2016	5	.	.	PUNCT
ftr-435	2017	1	7/6/01	7/6/01	NUM
ftr-435	2017	2	)	)	PUNCT
ftr-435	2017	3	,	,	PUNCT
ftr-435	2017	4	rev	rev	VERB
ftr-435	2017	5	�	�	PROPN
ftr-435	2017	6	g	g	PROPN
ftr-435	2017	7	46	46	NUM
ftr-435	2017	8	fed	feed	VERB
ftr-435	2017	9	.	.	PUNCT
ftr-435	2018	1	cl	cl	NOUN
ftr-435	2018	2	.	.	PUNCT
ftr-435	2019	1	500	500	NUM
ftr-435	2019	2	,	,	PUNCT
ftr-435	2019	3	2000	2000	NUM
ftr-435	2019	4	-	-	SYM
ftr-435	2019	5	1	1	NUM
ftr-435	2019	6	u.s.t.c	u.s.t.c	PROPN
ftr-435	2019	7	.	.	PROPN
ftr-435	2019	8	¶	¶	PROPN
ftr-435	2019	9	50,429	50,429	NUM
ftr-435	2019	10	,	,	PUNCT
ftr-435	2019	11	85	85	NUM
ftr-435	2019	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2019	13	1439	1439	NUM
ftr-435	2019	14	(	(	PUNCT
ftr-435	2019	15	fed	fed	PROPN
ftr-435	2019	16	.	.	PUNCT
ftr-435	2019	17	cl	cl	NOUN
ftr-435	2019	18	.	.	PUNCT
ftr-435	2020	1	4/21/00	4/21/00	NUM
ftr-435	2020	2	)	)	PUNCT
ftr-435	2020	3	.	.	PUNCT
ftr-435	2021	1	rite	rite	PROPN
ftr-435	2021	2	aid	aid	PROPN
ftr-435	2021	3	sold	sell	VERB
ftr-435	2021	4	a	a	DET
ftr-435	2021	5	subsidiary	subsidiary	NOUN
ftr-435	2021	6	(	(	PUNCT
ftr-435	2021	7	encore	encore	NOUN
ftr-435	2021	8	)	)	PUNCT
ftr-435	2021	9	and	and	CCONJ
ftr-435	2021	10	realized	realize	VERB
ftr-435	2021	11	a	a	DET
ftr-435	2021	12	taxable	taxable	ADJ
ftr-435	2021	13	loss	loss	NOUN
ftr-435	2021	14	of	of	ADP
ftr-435	2021	15	$	$	SYM
ftr-435	2021	16	33	33	NUM
ftr-435	2021	17	million	million	NUM
ftr-435	2021	18	and	and	CCONJ
ftr-435	2021	19	an	an	DET
ftr-435	2021	20	�	�	PROPN
ftr-435	2021	21	economic	economic	ADJ
ftr-435	2021	22	loss	loss	NOUN
ftr-435	2021	23	�	�	PROPN
ftr-435	2021	24	of	of	ADP
ftr-435	2021	25	$	$	SYM
ftr-435	2021	26	22	22	NUM
ftr-435	2021	27	million	million	NUM
ftr-435	2021	28	,	,	PUNCT
ftr-435	2021	29	which	which	PRON
ftr-435	2021	30	it	it	PRON
ftr-435	2021	31	claimed	claim	VERB
ftr-435	2021	32	should	should	AUX
ftr-435	2021	33	be	be	AUX
ftr-435	2021	34	deductible	deductible	ADJ
ftr-435	2021	35	.	.	PUNCT
ftr-435	2022	1	reg	reg	NOUN
ftr-435	2022	2	.	.	PUNCT
ftr-435	2023	1	§	§	PROPN
ftr-435	2023	2	1.1502	1.1502	NUM
ftr-435	2023	3	-	-	SYM
ftr-435	2023	4	20	20	NUM
ftr-435	2023	5	,	,	PUNCT
ftr-435	2023	6	subject	subject	ADJ
ftr-435	2023	7	to	to	ADP
ftr-435	2023	8	certain	certain	ADJ
ftr-435	2023	9	exceptions	exception	NOUN
ftr-435	2023	10	,	,	PUNCT
ftr-435	2023	11	disallows	disallow	VERB
ftr-435	2023	12	any	any	DET
ftr-435	2023	13	loss	loss	NOUN
ftr-435	2023	14	realized	realize	VERB
ftr-435	2023	15	by	by	ADP
ftr-435	2023	16	a	a	DET
ftr-435	2023	17	member	member	NOUN
ftr-435	2023	18	of	of	ADP
ftr-435	2023	19	a	a	DET
ftr-435	2023	20	consolidated	consolidated	ADJ
ftr-435	2023	21	group	group	NOUN
ftr-435	2023	22	upon	upon	SCONJ
ftr-435	2023	23	the	the	DET
ftr-435	2023	24	disposition	disposition	NOUN
ftr-435	2023	25	of	of	ADP
ftr-435	2023	26	the	the	DET
ftr-435	2023	27	stock	stock	NOUN
ftr-435	2023	28	of	of	ADP
ftr-435	2023	29	a	a	DET
ftr-435	2023	30	subsidiary	subsidiary	NOUN
ftr-435	2023	31	.	.	PUNCT
ftr-435	2024	1	under	under	ADP
ftr-435	2024	2	reg	reg	NOUN
ftr-435	2024	3	.	.	PUNCT
ftr-435	2025	1	§	§	PROPN
ftr-435	2025	2	1.1502	1.1502	NUM
ftr-435	2025	3	-	-	SYM
ftr-435	2025	4	20	20	NUM
ftr-435	2025	5	,	,	PUNCT
ftr-435	2025	6	the	the	DET
ftr-435	2025	7	amount	amount	NOUN
ftr-435	2025	8	of	of	ADP
ftr-435	2025	9	loss	loss	NOUN
ftr-435	2025	10	that	that	PRON
ftr-435	2025	11	is	be	AUX
ftr-435	2025	12	disallowed	disallow	VERB
ftr-435	2025	13	is	be	AUX
ftr-435	2025	14	limited	limit	VERB
ftr-435	2025	15	to	to	ADP
ftr-435	2025	16	the	the	DET
ftr-435	2025	17	sum	sum	NOUN
ftr-435	2025	18	of	of	ADP
ftr-435	2025	19	(	(	PUNCT
ftr-435	2025	20	1	1	NUM
ftr-435	2025	21	)	)	PUNCT
ftr-435	2025	22	income	income	NOUN
ftr-435	2025	23	or	or	CCONJ
ftr-435	2025	24	gain	gain	VERB
ftr-435	2025	25	resulting	result	VERB
ftr-435	2025	26	from	from	ADP
ftr-435	2025	27	�	�	PROPN
ftr-435	2025	28	extra	extra	ADJ
ftr-435	2025	29	ordinary	ordinary	ADJ
ftr-435	2025	30	gains	gain	NOUN
ftr-435	2025	31	dispositions	disposition	NOUN
ftr-435	2025	32	,	,	PUNCT
ftr-435	2025	33	�	�	PROPN
ftr-435	2025	34	which	which	PRON
ftr-435	2025	35	are	be	AUX
ftr-435	2025	36	defined	define	VERB
ftr-435	2025	37	as	as	ADP
ftr-435	2025	38	dispositions	disposition	NOUN
ftr-435	2025	39	of	of	ADP
ftr-435	2025	40	capital	capital	NOUN
ftr-435	2025	41	assets	asset	NOUN
ftr-435	2025	42	,	,	PUNCT
ftr-435	2025	43	depreciable	depreciable	ADJ
ftr-435	2025	44	property	property	NOUN
ftr-435	2025	45	used	use	VERB
ftr-435	2025	46	in	in	ADP
ftr-435	2025	47	the	the	DET
ftr-435	2025	48	trade	trade	NOUN
ftr-435	2025	49	or	or	CCONJ
ftr-435	2025	50	business	business	NOUN
ftr-435	2025	51	,	,	PUNCT
ftr-435	2025	52	certain	certain	ADJ
ftr-435	2025	53	bulk	bulk	ADJ
ftr-435	2025	54	asset	asset	NOUN
ftr-435	2025	55	dispositions	disposition	NOUN
ftr-435	2025	56	,	,	PUNCT
ftr-435	2025	57	and	and	CCONJ
ftr-435	2025	58	discharge	discharge	NOUN
ftr-435	2025	59	of	of	ADP
ftr-435	2025	60	indebtedness	indebtedness	NOUN
ftr-435	2025	61	income	income	NOUN
ftr-435	2025	62	,	,	PUNCT
ftr-435	2025	63	(	(	PUNCT
ftr-435	2025	64	2	2	X
ftr-435	2025	65	)	)	PUNCT
ftr-435	2025	66	positive	positive	ADJ
ftr-435	2025	67	investment	investment	NOUN
ftr-435	2025	68	adjustments	adjustment	NOUN
ftr-435	2025	69	(	(	PUNCT
ftr-435	2025	70	other	other	ADJ
ftr-435	2025	71	than	than	ADP
ftr-435	2025	72	those	those	PRON
ftr-435	2025	73	attributable	attributable	ADJ
ftr-435	2025	74	to	to	ADP
ftr-435	2025	75	extra	extra	ADJ
ftr-435	2025	76	ordinary	ordinary	ADJ
ftr-435	2025	77	gain	gain	NOUN
ftr-435	2025	78	dispositions	disposition	NOUN
ftr-435	2025	79	)	)	PUNCT
ftr-435	2025	80	,	,	PUNCT
ftr-435	2025	81	and	and	CCONJ
ftr-435	2025	82	(	(	PUNCT
ftr-435	2025	83	3	3	X
ftr-435	2025	84	)	)	PUNCT
ftr-435	2025	85	�	�	NOUN
ftr-435	2025	86	duplicated	duplicate	VERB
ftr-435	2025	87	loss	loss	NOUN
ftr-435	2025	88	,	,	PUNCT
ftr-435	2025	89	�	�	PROPN
ftr-435	2025	90	which	which	PRON
ftr-435	2025	91	is	be	AUX
ftr-435	2025	92	the	the	DET
ftr-435	2025	93	aggregate	aggregate	NOUN
ftr-435	2025	94	of	of	ADP
ftr-435	2025	95	the	the	DET
ftr-435	2025	96	subsidiaries	subsidiary	NOUN
ftr-435	2025	97	asset	asset	NOUN
ftr-435	2025	98	basis	basis	NOUN
ftr-435	2025	99	and	and	CCONJ
ftr-435	2025	100	loss	loss	NOUN
ftr-435	2025	101	carryovers	carryover	NOUN
ftr-435	2025	102	over	over	ADP
ftr-435	2025	103	the	the	DET
ftr-435	2025	104	value	value	NOUN
ftr-435	2025	105	of	of	ADP
ftr-435	2025	106	the	the	DET
ftr-435	2025	107	subsidiaries	subsidiary	NOUN
ftr-435	2025	108	assets	asset	NOUN
ftr-435	2025	109	.	.	PUNCT
ftr-435	2026	1	any	any	DET
ftr-435	2026	2	losses	loss	NOUN
ftr-435	2026	3	in	in	ADP
ftr-435	2026	4	excess	excess	NOUN
ftr-435	2026	5	of	of	ADP
ftr-435	2026	6	these	these	DET
ftr-435	2026	7	amounts	amount	NOUN
ftr-435	2026	8	are	be	AUX
ftr-435	2026	9	deductible	deductible	ADJ
ftr-435	2026	10	.	.	PUNCT
ftr-435	2027	1	reg	reg	NOUN
ftr-435	2027	2	.	.	PUNCT
ftr-435	2028	1	§	§	PROPN
ftr-435	2028	2	1.1502	1.1502	NUM
ftr-435	2028	3	-	-	SYM
ftr-435	2028	4	20	20	NUM
ftr-435	2028	5	is	be	AUX
ftr-435	2028	6	designed	design	VERB
ftr-435	2028	7	to	to	PART
ftr-435	2028	8	prevent	prevent	VERB
ftr-435	2028	9	�	�	NOUN
ftr-435	2028	10	duplicated	duplicate	VERB
ftr-435	2028	11	losses	loss	NOUN
ftr-435	2028	12	�	�	PROPN
ftr-435	2028	13	�	�	PROPN
ftr-435	2028	14	the	the	DET
ftr-435	2028	15	deduction	deduction	NOUN
ftr-435	2028	16	by	by	ADP
ftr-435	2028	17	both	both	CCONJ
ftr-435	2028	18	the	the	DET
ftr-435	2028	19	parent	parent	NOUN
ftr-435	2028	20	and	and	CCONJ
ftr-435	2028	21	subsidiary	subsidiary	NOUN
ftr-435	2028	22	of	of	ADP
ftr-435	2028	23	the	the	DET
ftr-435	2028	24	same	same	ADJ
ftr-435	2028	25	economic	economic	ADJ
ftr-435	2028	26	loss	loss	NOUN
ftr-435	2028	27	.	.	PUNCT
ftr-435	2029	1	the	the	DET
ftr-435	2029	2	court	court	NOUN
ftr-435	2029	3	of	of	ADP
ftr-435	2029	4	federal	federal	ADJ
ftr-435	2029	5	claims	claim	NOUN
ftr-435	2029	6	upheld	uphold	VERB
ftr-435	2029	7	the	the	DET
ftr-435	2029	8	validity	validity	NOUN
ftr-435	2029	9	of	of	ADP
ftr-435	2029	10	reg	reg	NOUN
ftr-435	2029	11	.	.	PUNCT
ftr-435	2030	1	§	§	PROPN
ftr-435	2030	2	1.1502	1.1502	NUM
ftr-435	2030	3	-	-	SYM
ftr-435	2030	4	20	20	NUM
ftr-435	2030	5	and	and	CCONJ
ftr-435	2030	6	because	because	SCONJ
ftr-435	2030	7	encore	encore	PROPN
ftr-435	2030	8	�	�	PROPN
ftr-435	2030	9	s	s	PART
ftr-435	2030	10	built	build	VERB
ftr-435	2030	11	-	-	PUNCT
ftr-435	2030	12	in	in	ADP
ftr-435	2030	13	loss	loss	NOUN
ftr-435	2030	14	of	of	ADP
ftr-435	2030	15	$	$	SYM
ftr-435	2030	16	28	28	NUM
ftr-435	2030	17	million	million	NUM
ftr-435	2030	18	[	[	PUNCT
ftr-435	2030	19	as	as	SCONJ
ftr-435	2030	20	calculated	calculate	VERB
ftr-435	2030	21	by	by	ADP
ftr-435	2030	22	]	]	PUNCT
ftr-435	2030	23	exceeded	exceed	VERB
ftr-435	2030	24	rite	rite	ADJ
ftr-435	2030	25	aids	aids	PROPN
ftr-435	2030	26	�	�	PROPN
ftr-435	2030	27	economic	economic	ADJ
ftr-435	2030	28	loss	loss	NOUN
ftr-435	2030	29	,	,	PUNCT
ftr-435	2030	30	no	no	DET
ftr-435	2030	31	loss	loss	NOUN
ftr-435	2030	32	deduction	deduction	NOUN
ftr-435	2030	33	was	be	AUX
ftr-435	2030	34	allowed	allow	VERB
ftr-435	2030	35	.	.	PUNCT
ftr-435	2031	1	the	the	DET
ftr-435	2031	2	court	court	NOUN
ftr-435	2031	3	pointed	point	VERB
ftr-435	2031	4	out	out	ADP
ftr-435	2031	5	that	that	SCONJ
ftr-435	2031	6	rite	rite	ADJ
ftr-435	2031	7	aid	aid	NOUN
ftr-435	2031	8	could	could	AUX
ftr-435	2031	9	have	have	AUX
ftr-435	2031	10	avoided	avoid	VERB
ftr-435	2031	11	reg	reg	NOUN
ftr-435	2031	12	.	.	PUNCT
ftr-435	2032	1	§	§	PROPN
ftr-435	2032	2	1.1502	1.1502	NUM
ftr-435	2032	3	-	-	SYM
ftr-435	2032	4	20	20	NUM
ftr-435	2032	5	by	by	ADP
ftr-435	2032	6	finding	find	VERB
ftr-435	2032	7	a	a	DET
ftr-435	2032	8	buyer	buyer	NOUN
ftr-435	2032	9	who	who	PRON
ftr-435	2032	10	would	would	AUX
ftr-435	2032	11	agree	agree	VERB
ftr-435	2032	12	to	to	ADP
ftr-435	2032	13	a	a	DET
ftr-435	2032	14	§	§	PROPN
ftr-435	2032	15	338(h)(10	338(h)(10	NUM
ftr-435	2032	16	)	)	PUNCT
ftr-435	2032	17	election	election	NOUN
ftr-435	2032	18	.	.	PUNCT
ftr-435	2033	1	�	�	PROPN
ftr-435	2033	2	the	the	DET
ftr-435	2033	3	federal	federal	ADJ
ftr-435	2033	4	circuit	circuit	PROPN
ftr-435	2033	5	(	(	PUNCT
ftr-435	2033	6	judge	judge	PROPN
ftr-435	2033	7	meyer	meyer	PROPN
ftr-435	2033	8	)	)	PUNCT
ftr-435	2033	9	reversed	reverse	VERB
ftr-435	2033	10	,	,	PUNCT
ftr-435	2033	11	declaring	declare	VERB
ftr-435	2033	12	the	the	DET
ftr-435	2033	13	�	�	PROPN
ftr-435	2033	14	duplicated	duplicate	VERB
ftr-435	2033	15	loss	loss	NOUN
ftr-435	2033	16	factor	factor	NOUN
ftr-435	2033	17	�	�	NOUN
ftr-435	2033	18	in	in	ADP
ftr-435	2033	19	reg	reg	NOUN
ftr-435	2033	20	.	.	PUNCT
ftr-435	2034	1	§	§	PROPN
ftr-435	2034	2	1.1502	1.1502	NUM
ftr-435	2034	3	-	-	SYM
ftr-435	2034	4	20	20	NUM
ftr-435	2034	5	invalid	invalid	ADJ
ftr-435	2034	6	because	because	SCONJ
ftr-435	2034	7	it	it	PRON
ftr-435	2034	8	allows	allow	VERB
ftr-435	2034	9	a	a	DET
ftr-435	2034	10	loss	loss	NOUN
ftr-435	2034	11	that	that	PRON
ftr-435	2034	12	is	be	AUX
ftr-435	2034	13	otherwise	otherwise	ADV
ftr-435	2034	14	allowed	allow	VERB
ftr-435	2034	15	by	by	ADP
ftr-435	2034	16	§	§	PROPN
ftr-435	2034	17	165	165	NUM
ftr-435	2034	18	and	and	CCONJ
ftr-435	2034	19	is	be	AUX
ftr-435	2034	20	�	�	NOUN
ftr-435	2034	21	manifestly	manifestly	ADV
ftr-435	2034	22	contrary	contrary	ADJ
ftr-435	2034	23	to	to	ADP
ftr-435	2034	24	the	the	DET
ftr-435	2034	25	statute	statute	NOUN
ftr-435	2034	26	.	.	PUNCT
ftr-435	2034	27	�	�	PROPN
ftr-435	2035	1	because	because	SCONJ
ftr-435	2035	2	�	�	PROPN
ftr-435	2035	3	realization	realization	NOUN
ftr-435	2035	4	of	of	ADP
ftr-435	2035	5	the	the	DET
ftr-435	2035	6	loss	loss	NOUN
ftr-435	2035	7	[	[	X
ftr-435	2035	8	on	on	ADP
ftr-435	2035	9	the	the	DET
ftr-435	2035	10	stock	stock	NOUN
ftr-435	2035	11	sale	sale	NOUN
ftr-435	2035	12	]	]	PUNCT
ftr-435	2035	13	does	do	AUX
ftr-435	2035	14	not	not	PART
ftr-435	2035	15	stem	stem	VERB
ftr-435	2035	16	from	from	ADP
ftr-435	2035	17	the	the	DET
ftr-435	2035	18	filing	filing	NOUN
ftr-435	2035	19	of	of	ADP
ftr-435	2035	20	a	a	DET
ftr-435	2035	21	consolidated	consolidated	ADJ
ftr-435	2035	22	return	return	NOUN
ftr-435	2035	23	,	,	PUNCT
ftr-435	2035	24	.	.	PUNCT
ftr-435	2035	25	.	.	PUNCT
ftr-435	2035	26	.	.	PUNCT
ftr-435	2036	1	the	the	DET
ftr-435	2036	2	denial	denial	NOUN
ftr-435	2036	3	of	of	ADP
ftr-435	2036	4	the	the	DET
ftr-435	2036	5	deduction	deduction	NOUN
ftr-435	2036	6	imposes	impose	VERB
ftr-435	2036	7	a	a	DET
ftr-435	2036	8	tax	tax	NOUN
ftr-435	2036	9	on	on	ADP
ftr-435	2036	10	income	income	NOUN
ftr-435	2036	11	that	that	PRON
ftr-435	2036	12	otherwise	otherwise	ADV
ftr-435	2036	13	would	would	AUX
ftr-435	2036	14	not	not	PART
ftr-435	2036	15	be	be	AUX
ftr-435	2036	16	taxed	tax	VERB
ftr-435	2036	17	,	,	PUNCT
ftr-435	2036	18	�	�	PROPN
ftr-435	2036	19	something	something	PRON
ftr-435	2036	20	that	that	PRON
ftr-435	2036	21	§	§	PROPN
ftr-435	2036	22	1502	1502	NUM
ftr-435	2036	23	does	do	AUX
ftr-435	2036	24	not	not	PART
ftr-435	2036	25	authorize	authorize	VERB
ftr-435	2036	26	the	the	DET
ftr-435	2036	27	treasury	treasury	NOUN
ftr-435	2036	28	to	to	PART
ftr-435	2036	29	do	do	VERB
ftr-435	2036	30	.	.	PUNCT
ftr-435	2037	1	the	the	DET
ftr-435	2037	2	federal	federal	ADJ
ftr-435	2037	3	circuit	circuit	NOUN
ftr-435	2037	4	summarily	summarily	ADV
ftr-435	2037	5	rejected	reject	VERB
ftr-435	2037	6	the	the	DET
ftr-435	2037	7	government	government	NOUN
ftr-435	2037	8	�	�	NOUN
ftr-435	2037	9	s	s	PART
ftr-435	2037	10	argument	argument	NOUN
ftr-435	2037	11	that	that	SCONJ
ftr-435	2037	12	reg	reg	VERB
ftr-435	2037	13	.	.	PUNCT
ftr-435	2038	1	§	§	PROPN
ftr-435	2038	2	1.1502	1.1502	NUM
ftr-435	2038	3	-	-	SYM
ftr-435	2038	4	20	20	NUM
ftr-435	2038	5	is	be	AUX
ftr-435	2038	6	necessary	necessary	ADJ
ftr-435	2038	7	to	to	PART
ftr-435	2038	8	prevent	prevent	VERB
ftr-435	2038	9	a	a	DET
ftr-435	2038	10	double	double	ADJ
ftr-435	2038	11	deduction	deduction	NOUN
ftr-435	2038	12	,	,	PUNCT
ftr-435	2038	13	stating	state	VERB
ftr-435	2038	14	that	that	SCONJ
ftr-435	2038	15	the	the	DET
ftr-435	2038	16	subsidiary	subsidiary	NOUN
ftr-435	2038	17	�	�	PROPN
ftr-435	2038	18	s	s	PART
ftr-435	2038	19	future	future	ADJ
ftr-435	2038	20	deductions	deduction	NOUN
ftr-435	2038	21	were	be	AUX
ftr-435	2038	22	not	not	PART
ftr-435	2038	23	created	create	VERB
ftr-435	2038	24	by	by	ADP
ftr-435	2038	25	the	the	DET
ftr-435	2038	26	consolidated	consolidated	ADJ
ftr-435	2038	27	return	return	NOUN
ftr-435	2038	28	rules	rule	NOUN
ftr-435	2038	29	because	because	SCONJ
ftr-435	2038	30	the	the	DET
ftr-435	2038	31	same	same	ADJ
ftr-435	2038	32	duplication	duplication	NOUN
ftr-435	2038	33	occurs	occur	VERB
ftr-435	2038	34	outside	outside	ADP
ftr-435	2038	35	the	the	DET
ftr-435	2038	36	consolidated	consolidated	ADJ
ftr-435	2038	37	return	return	NOUN
ftr-435	2038	38	context	context	NOUN
ftr-435	2038	39	,	,	PUNCT
ftr-435	2038	40	and	and	CCONJ
ftr-435	2038	41	congress	congress	PROPN
ftr-435	2038	42	has	have	AUX
ftr-435	2038	43	addressed	address	VERB
ftr-435	2038	44	the	the	DET
ftr-435	2038	45	problem	problem	NOUN
ftr-435	2038	46	by	by	ADP
ftr-435	2038	47	the	the	DET
ftr-435	2038	48	718	718	NUM
ftr-435	2038	49	florida	florida	PROPN
ftr-435	2038	50	tax	tax	NOUN
ftr-435	2038	51	review	review	NOUN
ftr-435	2039	1	[	[	X
ftr-435	2039	2	vol.5	vol.5	ADV
ftr-435	2039	3	:	:	PUNCT
ftr-435	2039	4	si	si	PART
ftr-435	2039	5	enactment	enactment	NOUN
ftr-435	2039	6	of	of	ADP
ftr-435	2039	7	§	§	PROPN
ftr-435	2039	8	§	§	PROPN
ftr-435	2039	9	382	382	NUM
ftr-435	2039	10	and	and	CCONJ
ftr-435	2039	11	383	383	NUM
ftr-435	2039	12	.	.	PUNCT
ftr-435	2040	1	judge	judge	PROPN
ftr-435	2040	2	mayer	mayer	PROPN
ftr-435	2040	3	concluded	conclude	VERB
ftr-435	2040	4	that	that	SCONJ
ftr-435	2040	5	�	�	VERB
ftr-435	2040	6	the	the	DET
ftr-435	2040	7	duplicated	duplicate	VERB
ftr-435	2040	8	loss	loss	NOUN
ftr-435	2040	9	factor	factor	NOUN
ftr-435	2040	10	distorts	distort	VERB
ftr-435	2040	11	rather	rather	ADV
ftr-435	2040	12	than	than	ADP
ftr-435	2040	13	reflects	reflect	VERB
ftr-435	2040	14	the	the	DET
ftr-435	2040	15	tax	tax	NOUN
ftr-435	2040	16	liability	liability	NOUN
ftr-435	2040	17	of	of	ADP
ftr-435	2040	18	consolidated	consolidated	ADJ
ftr-435	2040	19	groups	group	NOUN
ftr-435	2040	20	and	and	CCONJ
ftr-435	2040	21	contravenes	contravene	VERB
ftr-435	2040	22	congress	congress	PROPN
ftr-435	2040	23	�	�	PROPN
ftr-435	2040	24	otherwise	otherwise	ADV
ftr-435	2040	25	uniform	uniform	ADJ
ftr-435	2040	26	treatment	treatment	NOUN
ftr-435	2040	27	of	of	ADP
ftr-435	2040	28	limiting	limit	VERB
ftr-435	2040	29	deductions	deduction	NOUN
ftr-435	2040	30	from	from	ADP
ftr-435	2040	31	the	the	DET
ftr-435	2040	32	subsidiary	subsidiary	NOUN
ftr-435	2040	33	�	�	PROPN
ftr-435	2040	34	s	s	PART
ftr-435	2040	35	losses	loss	NOUN
ftr-435	2040	36	.	.	PUNCT
ftr-435	2041	1	�	�	PROPN
ftr-435	2041	2	�	�	PROPN
ftr-435	2041	3	b.	b.	PROPN
ftr-435	2041	4	john	john	PROPN
ftr-435	2041	5	williams	williams	PROPN
ftr-435	2041	6	of	of	ADP
ftr-435	2041	7	shearman	shearman	PROPN
ftr-435	2041	8	&	&	CCONJ
ftr-435	2041	9	sterling	sterling	PROPN
ftr-435	2041	10	�	�	PROPN
ftr-435	2041	11	the	the	DET
ftr-435	2041	12	new	new	ADJ
ftr-435	2041	13	irs	irs	PROPN
ftr-435	2041	14	chief	chief	ADJ
ftr-435	2041	15	counsel	counsel	NOUN
ftr-435	2041	16	�	�	PROPN
ftr-435	2041	17	represented	represent	VERB
ftr-435	2041	18	the	the	DET
ftr-435	2041	19	taxpayer	taxpayer	NOUN
ftr-435	2041	20	.	.	PUNCT
ftr-435	2042	1	a.	a.	PROPN
ftr-435	2042	2	initially	initially	ADV
ftr-435	2042	3	,	,	PUNCT
ftr-435	2042	4	the	the	DET
ftr-435	2042	5	irs	irs	PROPN
ftr-435	2042	6	threatened	threaten	VERB
ftr-435	2042	7	to	to	PART
ftr-435	2042	8	keep	keep	VERB
ftr-435	2042	9	going	go	VERB
ftr-435	2042	10	.	.	PUNCT
ftr-435	2043	1	in	in	ADP
ftr-435	2043	2	chief	chief	ADJ
ftr-435	2043	3	counsel	counsel	NOUN
ftr-435	2043	4	notice	notice	NOUN
ftr-435	2043	5	cc-2001	cc-2001	NOUN
ftr-435	2043	6	-	-	PUNCT
ftr-435	2043	7	042	042	NUM
ftr-435	2043	8	(	(	PUNCT
ftr-435	2043	9	8/30/01	8/30/01	NUM
ftr-435	2043	10	)	)	PUNCT
ftr-435	2043	11	,	,	PUNCT
ftr-435	2043	12	the	the	DET
ftr-435	2043	13	irs	irs	PROPN
ftr-435	2043	14	advised	advise	VERB
ftr-435	2043	15	chief	chief	ADJ
ftr-435	2043	16	counsel	counsel	NOUN
ftr-435	2043	17	attorneys	attorney	NOUN
ftr-435	2043	18	that	that	SCONJ
ftr-435	2043	19	it	it	PRON
ftr-435	2043	20	did	do	AUX
ftr-435	2043	21	not	not	PART
ftr-435	2043	22	agree	agree	VERB
ftr-435	2043	23	with	with	ADP
ftr-435	2043	24	the	the	DET
ftr-435	2043	25	federal	federal	ADJ
ftr-435	2043	26	circuit	circuit	NOUN
ftr-435	2043	27	decision	decision	NOUN
ftr-435	2043	28	in	in	ADP
ftr-435	2043	29	rite	rite	PROPN
ftr-435	2043	30	aid	aid	PROPN
ftr-435	2043	31	corp	corp	PROPN
ftr-435	2043	32	.	.	PROPN
ftr-435	2044	1	v.	v.	PROPN
ftr-435	2044	2	united	united	PROPN
ftr-435	2044	3	states	states	PROPN
ftr-435	2044	4	and	and	CCONJ
ftr-435	2044	5	that	that	SCONJ
ftr-435	2044	6	it	it	PRON
ftr-435	2044	7	had	have	AUX
ftr-435	2044	8	filed	file	VERB
ftr-435	2044	9	a	a	DET
ftr-435	2044	10	petition	petition	NOUN
ftr-435	2044	11	for	for	ADP
ftr-435	2044	12	rehearing	rehear	VERB
ftr-435	2044	13	en	en	ADP
ftr-435	2044	14	banc	banc	PROPN
ftr-435	2044	15	with	with	ADP
ftr-435	2044	16	the	the	DET
ftr-435	2044	17	federal	federal	ADJ
ftr-435	2044	18	circuit	circuit	NOUN
ftr-435	2044	19	.	.	PUNCT
ftr-435	2045	1	b.	b.	PROPN
ftr-435	2046	1	now	now	ADV
ftr-435	2046	2	,	,	PUNCT
ftr-435	2046	3	it	it	PRON
ftr-435	2046	4	will	will	AUX
ftr-435	2046	5	change	change	VERB
ftr-435	2046	6	the	the	DET
ftr-435	2046	7	regulations	regulation	NOUN
ftr-435	2046	8	instead	instead	ADV
ftr-435	2046	9	.	.	PUNCT
ftr-435	2047	1	notice	notice	VERB
ftr-435	2047	2	200211	200211	NUM
ftr-435	2047	3	,	,	PUNCT
ftr-435	2047	4	2002	2002	NUM
ftr-435	2047	5	-	-	SYM
ftr-435	2047	6	7	7	NUM
ftr-435	2047	7	i.r.b	i.r.b	NOUN
ftr-435	2047	8	.	.	PUNCT
ftr-435	2048	1	526	526	NUM
ftr-435	2048	2	(	(	PUNCT
ftr-435	2048	3	2/1/02	2/1/02	NUM
ftr-435	2048	4	)	)	PUNCT
ftr-435	2048	5	.	.	PUNCT
ftr-435	2049	1	the	the	DET
ftr-435	2049	2	irs	irs	PROPN
ftr-435	2049	3	still	still	ADV
ftr-435	2049	4	believes	believe	VERB
ftr-435	2049	5	that	that	SCONJ
ftr-435	2049	6	the	the	DET
ftr-435	2049	7	federal	federal	ADJ
ftr-435	2049	8	circuit	circuit	PROPN
ftr-435	2049	9	�	�	PROPN
ftr-435	2049	10	s	s	PART
ftr-435	2049	11	analysis	analysis	NOUN
ftr-435	2049	12	and	and	CCONJ
ftr-435	2049	13	holding	hold	VERB
ftr-435	2049	14	in	in	ADP
ftr-435	2049	15	rite	rite	ADJ
ftr-435	2049	16	aid	aid	NOUN
ftr-435	2049	17	were	be	AUX
ftr-435	2049	18	incorrect	incorrect	ADJ
ftr-435	2049	19	,	,	PUNCT
ftr-435	2049	20	but	but	CCONJ
ftr-435	2049	21	it	it	PRON
ftr-435	2049	22	will	will	AUX
ftr-435	2049	23	not	not	PART
ftr-435	2049	24	appeal	appeal	VERB
ftr-435	2049	25	.	.	PUNCT
ftr-435	2050	1	nevertheless	nevertheless	ADV
ftr-435	2050	2	,	,	PUNCT
ftr-435	2050	3	the	the	DET
ftr-435	2050	4	service	service	NOUN
ftr-435	2050	5	announced	announce	VERB
ftr-435	2050	6	that	that	SCONJ
ftr-435	2050	7	�	�	VERB
ftr-435	2050	8	the	the	DET
ftr-435	2050	9	interests	interest	NOUN
ftr-435	2050	10	of	of	ADP
ftr-435	2050	11	sound	sound	ADJ
ftr-435	2050	12	tax	tax	NOUN
ftr-435	2050	13	administration	administration	NOUN
ftr-435	2050	14	will	will	AUX
ftr-435	2050	15	not	not	PART
ftr-435	2050	16	be	be	AUX
ftr-435	2050	17	served	serve	VERB
ftr-435	2050	18	by	by	ADP
ftr-435	2050	19	continuing	continue	VERB
ftr-435	2050	20	to	to	PART
ftr-435	2050	21	litigate	litigate	VERB
ftr-435	2050	22	the	the	DET
ftr-435	2050	23	validity	validity	NOUN
ftr-435	2050	24	of	of	ADP
ftr-435	2050	25	the	the	DET
ftr-435	2050	26	loss	loss	NOUN
ftr-435	2050	27	duplication	duplication	NOUN
ftr-435	2050	28	factor	factor	NOUN
ftr-435	2050	29	of	of	ADP
ftr-435	2050	30	§	§	PROPN
ftr-435	2050	31	1.1502	1.1502	NUM
ftr-435	2050	32	-	-	SYM
ftr-435	2050	33	20	20	NUM
ftr-435	2050	34	.	.	PUNCT
ftr-435	2050	35	�	�	PROPN
ftr-435	2050	36	however	however	ADV
ftr-435	2050	37	,	,	PUNCT
ftr-435	2050	38	�	�	PROPN
ftr-435	2050	39	because	because	SCONJ
ftr-435	2050	40	of	of	ADP
ftr-435	2050	41	the	the	DET
ftr-435	2050	42	interrelationship	interrelationship	NOUN
ftr-435	2050	43	in	in	ADP
ftr-435	2050	44	the	the	DET
ftr-435	2050	45	operation	operation	NOUN
ftr-435	2050	46	of	of	ADP
ftr-435	2050	47	all	all	PRON
ftr-435	2050	48	of	of	ADP
ftr-435	2050	49	the	the	DET
ftr-435	2050	50	loss	loss	NOUN
ftr-435	2050	51	disallowance	disallowance	NOUN
ftr-435	2050	52	factors	factor	NOUN
ftr-435	2050	53	,	,	PUNCT
ftr-435	2050	54	�	�	PROPN
ftr-435	2050	55	the	the	DET
ftr-435	2050	56	irs	irs	PROPN
ftr-435	2050	57	will	will	AUX
ftr-435	2050	58	promulgate	promulgate	VERB
ftr-435	2050	59	new	new	ADJ
ftr-435	2050	60	rules	rule	NOUN
ftr-435	2050	61	governing	govern	VERB
ftr-435	2050	62	loss	loss	NOUN
ftr-435	2050	63	disallowance	disallowance	NOUN
ftr-435	2050	64	on	on	ADP
ftr-435	2050	65	sales	sale	NOUN
ftr-435	2050	66	of	of	ADP
ftr-435	2050	67	stock	stock	NOUN
ftr-435	2050	68	of	of	ADP
ftr-435	2050	69	a	a	DET
ftr-435	2050	70	member	member	NOUN
ftr-435	2050	71	of	of	ADP
ftr-435	2050	72	a	a	DET
ftr-435	2050	73	consolidated	consolidated	ADJ
ftr-435	2050	74	group	group	NOUN
ftr-435	2050	75	.	.	PUNCT
ftr-435	2051	1	interim	interim	ADJ
ftr-435	2051	2	regulations	regulation	NOUN
ftr-435	2051	3	[	[	AUX
ftr-435	2051	4	to	to	PART
ftr-435	2051	5	be	be	AUX
ftr-435	2051	6	effective	effective	ADJ
ftr-435	2051	7	prospectively	prospectively	ADV
ftr-435	2051	8	from	from	ADP
ftr-435	2051	9	the	the	DET
ftr-435	2051	10	date	date	NOUN
ftr-435	2051	11	of	of	ADP
ftr-435	2051	12	their	their	PRON
ftr-435	2051	13	issuance	issuance	NOUN
ftr-435	2051	14	]	]	PUNCT
ftr-435	2051	15	�	�	PROPN
ftr-435	2051	16	will	will	AUX
ftr-435	2051	17	require	require	VERB
ftr-435	2051	18	consolidated	consolidated	ADJ
ftr-435	2051	19	groups	group	NOUN
ftr-435	2051	20	to	to	PART
ftr-435	2051	21	determine	determine	VERB
ftr-435	2051	22	the	the	DET
ftr-435	2051	23	allowable	allowable	ADJ
ftr-435	2051	24	loss	loss	NOUN
ftr-435	2051	25	on	on	ADP
ftr-435	2051	26	a	a	DET
ftr-435	2051	27	sale	sale	NOUN
ftr-435	2051	28	or	or	CCONJ
ftr-435	2051	29	disposition	disposition	NOUN
ftr-435	2051	30	of	of	ADP
ftr-435	2051	31	subsidiary	subsidiary	ADJ
ftr-435	2051	32	stock	stock	NOUN
ftr-435	2051	33	under	under	ADP
ftr-435	2051	34	an	an	DET
ftr-435	2051	35	amended	amend	VERB
ftr-435	2051	36	§	§	PROPN
ftr-435	2051	37	1.337(d)-2	1.337(d)-2	PROPN
ftr-435	2051	38	instead	instead	ADV
ftr-435	2051	39	of	of	ADP
ftr-435	2051	40	under	under	ADP
ftr-435	2051	41	§	§	PROPN
ftr-435	2051	42	1.1502	1.1502	NUM
ftr-435	2051	43	-	-	SYM
ftr-435	2051	44	20	20	NUM
ftr-435	2051	45	.	.	PUNCT
ftr-435	2051	46	�	�	PROPN
ftr-435	2051	47	for	for	ADP
ftr-435	2051	48	transactions	transaction	NOUN
ftr-435	2051	49	(	(	PUNCT
ftr-435	2051	50	including	include	VERB
ftr-435	2051	51	those	those	PRON
ftr-435	2051	52	for	for	ADP
ftr-435	2051	53	which	which	PRON
ftr-435	2051	54	a	a	DET
ftr-435	2051	55	return	return	NOUN
ftr-435	2051	56	has	have	AUX
ftr-435	2051	57	been	be	AUX
ftr-435	2051	58	filed	file	VERB
ftr-435	2051	59	)	)	PUNCT
ftr-435	2051	60	completed	complete	VERB
ftr-435	2051	61	before	before	ADP
ftr-435	2051	62	promulgation	promulgation	NOUN
ftr-435	2051	63	of	of	ADP
ftr-435	2051	64	interim	interim	ADJ
ftr-435	2051	65	regulations	regulation	NOUN
ftr-435	2051	66	[	[	X
ftr-435	2051	67	or	or	CCONJ
ftr-435	2051	68	for	for	ADP
ftr-435	2051	69	which	which	PRON
ftr-435	2051	70	there	there	PRON
ftr-435	2051	71	is	be	VERB
ftr-435	2051	72	a	a	DET
ftr-435	2051	73	binding	bind	VERB
ftr-435	2051	74	contract	contract	NOUN
ftr-435	2051	75	before	before	ADP
ftr-435	2051	76	that	that	DET
ftr-435	2051	77	date	date	NOUN
ftr-435	2051	78	]	]	PUNCT
ftr-435	2051	79	certain	certain	ADJ
ftr-435	2051	80	choices	choice	NOUN
ftr-435	2051	81	will	will	AUX
ftr-435	2051	82	be	be	AUX
ftr-435	2051	83	allowed	allow	VERB
ftr-435	2051	84	with	with	ADP
ftr-435	2051	85	respect	respect	NOUN
ftr-435	2051	86	to	to	ADP
ftr-435	2051	87	a	a	DET
ftr-435	2051	88	disposition	disposition	NOUN
ftr-435	2051	89	of	of	ADP
ftr-435	2051	90	subsidiary	subsidiary	NOUN
ftr-435	2051	91	stock	stock	NOUN
ftr-435	2051	92	,	,	PUNCT
ftr-435	2051	93	including	include	VERB
ftr-435	2051	94	a	a	DET
ftr-435	2051	95	choice	choice	NOUN
ftr-435	2051	96	to	to	PART
ftr-435	2051	97	apply	apply	VERB
ftr-435	2051	98	§	§	PROPN
ftr-435	2051	99	1.337(d)-2	1.337(d)-2	PROPN
ftr-435	2051	100	as	as	SCONJ
ftr-435	2051	101	amended	amend	VERB
ftr-435	2051	102	.	.	PUNCT
ftr-435	2052	1	the	the	DET
ftr-435	2052	2	irs	irs	PROPN
ftr-435	2052	3	and	and	CCONJ
ftr-435	2052	4	treasury	treasury	PROPN
ftr-435	2052	5	will	will	AUX
ftr-435	2052	6	consider	consider	VERB
ftr-435	2052	7	broadly	broadly	ADV
ftr-435	2052	8	the	the	DET
ftr-435	2052	9	regulations	regulation	NOUN
ftr-435	2052	10	necessary	necessary	ADJ
ftr-435	2052	11	to	to	PART
ftr-435	2052	12	implement	implement	VERB
ftr-435	2052	13	§	§	PROPN
ftr-435	2052	14	337(d	337(d	PROPN
ftr-435	2052	15	)	)	PUNCT
ftr-435	2052	16	with	with	ADP
ftr-435	2052	17	respect	respect	NOUN
ftr-435	2052	18	to	to	ADP
ftr-435	2052	19	affiliated	affiliated	ADJ
ftr-435	2052	20	groups	group	NOUN
ftr-435	2052	21	filing	file	VERB
ftr-435	2052	22	consolidated	consolidate	VERB
ftr-435	2052	23	.	.	PUNCT
ftr-435	2053	1	the	the	DET
ftr-435	2053	2	irs	irs	PROPN
ftr-435	2053	3	takes	take	VERB
ftr-435	2053	4	the	the	DET
ftr-435	2053	5	position	position	NOUN
ftr-435	2053	6	that	that	SCONJ
ftr-435	2053	7	the	the	DET
ftr-435	2053	8	rite	rite	ADJ
ftr-435	2053	9	aid	aid	NOUN
ftr-435	2053	10	holding	hold	VERB
ftr-435	2053	11	is	be	AUX
ftr-435	2053	12	very	very	ADV
ftr-435	2053	13	narrow	narrow	ADJ
ftr-435	2053	14	:	:	PUNCT
ftr-435	2053	15	it	it	PRON
ftr-435	2053	16	is	be	AUX
ftr-435	2053	17	the	the	DET
ftr-435	2053	18	service	service	NOUN
ftr-435	2053	19	�	�	PROPN
ftr-435	2053	20	s	s	PART
ftr-435	2053	21	position	position	NOUN
ftr-435	2053	22	that	that	SCONJ
ftr-435	2053	23	the	the	DET
ftr-435	2053	24	rite	rite	ADJ
ftr-435	2053	25	aid	aid	NOUN
ftr-435	2053	26	opinion	opinion	NOUN
ftr-435	2053	27	implicates	implicate	VERB
ftr-435	2053	28	only	only	ADV
ftr-435	2053	29	the	the	DET
ftr-435	2053	30	loss	loss	NOUN
ftr-435	2053	31	duplication	duplication	NOUN
ftr-435	2053	32	aspect	aspect	NOUN
ftr-435	2053	33	of	of	ADP
ftr-435	2053	34	the	the	DET
ftr-435	2053	35	loss	loss	NOUN
ftr-435	2053	36	disallowance	disallowance	NOUN
ftr-435	2053	37	regulation	regulation	NOUN
ftr-435	2053	38	and	and	CCONJ
ftr-435	2053	39	that	that	SCONJ
ftr-435	2053	40	the	the	DET
ftr-435	2053	41	authority	authority	NOUN
ftr-435	2053	42	to	to	PART
ftr-435	2053	43	prescribe	prescribe	VERB
ftr-435	2053	44	consolidated	consolidated	ADJ
ftr-435	2053	45	return	return	NOUN
ftr-435	2053	46	regulations	regulation	NOUN
ftr-435	2053	47	conferred	confer	VERB
ftr-435	2053	48	on	on	ADP
ftr-435	2053	49	the	the	DET
ftr-435	2053	50	secretary	secretary	NOUN
ftr-435	2053	51	is	be	AUX
ftr-435	2053	52	limited	limit	VERB
ftr-435	2053	53	only	only	ADV
ftr-435	2053	54	by	by	ADP
ftr-435	2053	55	the	the	DET
ftr-435	2053	56	requirement	requirement	NOUN
ftr-435	2053	57	that	that	SCONJ
ftr-435	2053	58	the	the	DET
ftr-435	2053	59	secretary	secretary	NOUN
ftr-435	2053	60	,	,	PUNCT
ftr-435	2053	61	in	in	ADP
ftr-435	2053	62	his	his	PRON
ftr-435	2053	63	discretion	discretion	NOUN
ftr-435	2053	64	,	,	PUNCT
ftr-435	2053	65	has	have	AUX
ftr-435	2053	66	determined	determine	VERB
ftr-435	2053	67	such	such	ADJ
ftr-435	2053	68	rules	rule	NOUN
ftr-435	2053	69	necessary	necessary	ADJ
ftr-435	2053	70	clearly	clearly	ADV
ftr-435	2053	71	to	to	PART
ftr-435	2053	72	reflect	reflect	VERB
ftr-435	2053	73	consolidated	consolidated	ADJ
ftr-435	2053	74	tax	tax	NOUN
ftr-435	2053	75	liability	liability	NOUN
ftr-435	2053	76	.	.	PUNCT
ftr-435	2054	1	2002	2002	NUM
ftr-435	2054	2	]	]	PUNCT
ftr-435	2054	3	recent	recent	ADJ
ftr-435	2054	4	developments	development	NOUN
ftr-435	2054	5	in	in	ADP
ftr-435	2054	6	federal	federal	ADJ
ftr-435	2054	7	income	income	NOUN
ftr-435	2054	8	taxation	taxation	NOUN
ftr-435	2054	9	719	719	NUM
ftr-435	2054	10	3	3	NUM
ftr-435	2054	11	.	.	PUNCT
ftr-435	2055	1	a	a	DET
ftr-435	2055	2	kinder	kind	ADJ
ftr-435	2055	3	and	and	CCONJ
ftr-435	2055	4	gentler	gentle	ADJ
ftr-435	2055	5	approach	approach	NOUN
ftr-435	2055	6	to	to	ADP
ftr-435	2055	7	captive	captive	ADJ
ftr-435	2055	8	insurance	insurance	NOUN
ftr-435	2055	9	.	.	PUNCT
ftr-435	2056	1	rev	rev	PROPN
ftr-435	2056	2	.	.	PUNCT
ftr-435	2056	3	rul	rul	PROPN
ftr-435	2056	4	.	.	PUNCT
ftr-435	2056	5	2001	2001	NUM
ftr-435	2056	6	-	-	SYM
ftr-435	2056	7	31	31	NUM
ftr-435	2056	8	,	,	PUNCT
ftr-435	2056	9	2001	2001	NUM
ftr-435	2056	10	-	-	SYM
ftr-435	2056	11	26	26	NUM
ftr-435	2056	12	i.r.b	i.r.b	NOUN
ftr-435	2056	13	.	.	PUNCT
ftr-435	2057	1	1348	1348	NUM
ftr-435	2057	2	(	(	PUNCT
ftr-435	2057	3	6/25/01	6/25/01	NUM
ftr-435	2057	4	)	)	PUNCT
ftr-435	2057	5	.	.	PUNCT
ftr-435	2058	1	the	the	DET
ftr-435	2058	2	irs	irs	PROPN
ftr-435	2058	3	will	will	AUX
ftr-435	2058	4	no	no	ADV
ftr-435	2058	5	longer	long	ADV
ftr-435	2058	6	invoke	invoke	VERB
ftr-435	2058	7	the	the	DET
ftr-435	2058	8	�	�	PROPN
ftr-435	2058	9	economic	economic	ADJ
ftr-435	2058	10	family	family	NOUN
ftr-435	2058	11	�	�	PROPN
ftr-435	2058	12	theory	theory	NOUN
ftr-435	2058	13	of	of	ADP
ftr-435	2058	14	rev	rev	PROPN
ftr-435	2058	15	.	.	PROPN
ftr-435	2058	16	rul	rul	PROPN
ftr-435	2058	17	.	.	PUNCT
ftr-435	2059	1	77	77	NUM
ftr-435	2059	2	-	-	SYM
ftr-435	2059	3	316	316	NUM
ftr-435	2059	4	,	,	PUNCT
ftr-435	2059	5	1977	1977	NUM
ftr-435	2059	6	-	-	SYM
ftr-435	2059	7	2	2	NUM
ftr-435	2059	8	c.b	c.b	PROPN
ftr-435	2059	9	.	.	PROPN
ftr-435	2059	10	53	53	NUM
ftr-435	2059	11	,	,	PUNCT
ftr-435	2059	12	to	to	PART
ftr-435	2059	13	attack	attack	VERB
ftr-435	2059	14	captive	captive	ADJ
ftr-435	2059	15	insurance	insurance	NOUN
ftr-435	2059	16	arrangements	arrangement	NOUN
ftr-435	2059	17	.	.	PUNCT
ftr-435	2060	1	rev	rev	PROPN
ftr-435	2060	2	.	.	PUNCT
ftr-435	2061	1	rul	rul	PROPN
ftr-435	2061	2	.	.	PUNCT
ftr-435	2062	1	77	77	NUM
ftr-435	2062	2	-	-	SYM
ftr-435	2062	3	316	316	NUM
ftr-435	2062	4	is	be	AUX
ftr-435	2062	5	obsoleted	obsolete	VERB
ftr-435	2062	6	.	.	PUNCT
ftr-435	2063	1	the	the	DET
ftr-435	2063	2	irs	irs	PROPN
ftr-435	2063	3	may	may	AUX
ftr-435	2063	4	continue	continue	VERB
ftr-435	2063	5	to	to	PART
ftr-435	2063	6	challenge	challenge	VERB
ftr-435	2063	7	certain	certain	ADJ
ftr-435	2063	8	captive	captive	ADJ
ftr-435	2063	9	insurance	insurance	NOUN
ftr-435	2063	10	transactions	transaction	NOUN
ftr-435	2063	11	on	on	ADP
ftr-435	2063	12	a	a	DET
ftr-435	2063	13	case	case	NOUN
ftr-435	2063	14	-	-	PUNCT
ftr-435	2063	15	by	by	ADP
ftr-435	2063	16	-	-	PUNCT
ftr-435	2063	17	case	case	NOUN
ftr-435	2063	18	basis	basis	NOUN
ftr-435	2063	19	.	.	PUNCT
ftr-435	2064	1	4	4	X
ftr-435	2064	2	.	.	NUM
ftr-435	2064	3	deferred	defer	VERB
ftr-435	2064	4	intercompany	intercompany	NOUN
ftr-435	2064	5	transaction	transaction	NOUN
ftr-435	2064	6	timing	timing	NOUN
ftr-435	2064	7	rules	rule	NOUN
ftr-435	2064	8	are	be	AUX
ftr-435	2064	9	a	a	DET
ftr-435	2064	10	method	method	NOUN
ftr-435	2064	11	of	of	ADP
ftr-435	2064	12	accounting	accounting	NOUN
ftr-435	2064	13	.	.	PUNCT
ftr-435	2065	1	reg-125161	reg-125161	PROPN
ftr-435	2065	2	-	-	PUNCT
ftr-435	2065	3	01	01	NUM
ftr-435	2065	4	,	,	PUNCT
ftr-435	2065	5	conforming	conform	VERB
ftr-435	2065	6	amendments	amendment	NOUN
ftr-435	2065	7	to	to	PART
ftr-435	2065	8	section	section	NOUN
ftr-435	2065	9	446	446	NUM
ftr-435	2065	10	,	,	PUNCT
ftr-435	2065	11	66	66	NUM
ftr-435	2065	12	f.r	f.r	NOUN
ftr-435	2065	13	.	.	PROPN
ftr-435	2065	14	56262	56262	NUM
ftr-435	2065	15	(	(	PUNCT
ftr-435	2065	16	11/7/01	11/7/01	NUM
ftr-435	2065	17	)	)	PUNCT
ftr-435	2065	18	.	.	PUNCT
ftr-435	2066	1	these	these	DET
ftr-435	2066	2	proposed	propose	VERB
ftr-435	2066	3	regulations	regulation	NOUN
ftr-435	2066	4	would	would	AUX
ftr-435	2066	5	conform	conform	VERB
ftr-435	2066	6	reg	reg	NOUN
ftr-435	2066	7	.	.	PUNCT
ftr-435	2067	1	§	§	PROPN
ftr-435	2067	2	1.4461(c)(2)(iii	1.4461(c)(2)(iii	NUM
ftr-435	2067	3	)	)	PUNCT
ftr-435	2067	4	to	to	ADP
ftr-435	2067	5	reg	reg	NOUN
ftr-435	2067	6	.	.	PUNCT
ftr-435	2068	1	§	§	PROPN
ftr-435	2068	2	1.1502	1.1502	NUM
ftr-435	2068	3	-	-	PUNCT
ftr-435	2068	4	13(a)(3	13(a)(3	NUM
ftr-435	2068	5	)	)	PUNCT
ftr-435	2068	6	,	,	PUNCT
ftr-435	2068	7	promulgated	promulgate	VERB
ftr-435	2068	8	in	in	ADP
ftr-435	2068	9	1995	1995	NUM
ftr-435	2068	10	,	,	PUNCT
ftr-435	2068	11	which	which	PRON
ftr-435	2068	12	provides	provide	VERB
ftr-435	2068	13	that	that	SCONJ
ftr-435	2068	14	the	the	DET
ftr-435	2068	15	deferred	deferred	ADJ
ftr-435	2068	16	intercompany	intercompany	NOUN
ftr-435	2068	17	transaction	transaction	NOUN
ftr-435	2068	18	rules	rule	NOUN
ftr-435	2068	19	are	be	AUX
ftr-435	2068	20	a	a	DET
ftr-435	2068	21	method	method	NOUN
ftr-435	2068	22	of	of	ADP
ftr-435	2068	23	accounting	accounting	NOUN
ftr-435	2068	24	,	,	PUNCT
ftr-435	2068	25	which	which	PRON
ftr-435	2068	26	members	member	NOUN
ftr-435	2068	27	are	be	AUX
ftr-435	2068	28	required	require	VERB
ftr-435	2068	29	to	to	PART
ftr-435	2068	30	apply	apply	VERB
ftr-435	2068	31	in	in	ADP
ftr-435	2068	32	addition	addition	NOUN
ftr-435	2068	33	to	to	ADP
ftr-435	2068	34	their	their	PRON
ftr-435	2068	35	usual	usual	ADJ
ftr-435	2068	36	methods	method	NOUN
ftr-435	2068	37	of	of	ADP
ftr-435	2068	38	accounting	accounting	NOUN
ftr-435	2068	39	.	.	PUNCT
ftr-435	2069	1	�	�	PROPN
ftr-435	2069	2	in	in	ADP
ftr-435	2069	3	general	general	PROPN
ftr-435	2069	4	motors	motors	PROPN
ftr-435	2069	5	corp	corp	PROPN
ftr-435	2069	6	.	.	PROPN
ftr-435	2070	1	v.	v.	PROPN
ftr-435	2070	2	commissioner	commissioner	PROPN
ftr-435	2070	3	,	,	PUNCT
ftr-435	2070	4	112	112	NUM
ftr-435	2070	5	t.c	t.c	PROPN
ftr-435	2070	6	.	.	PROPN
ftr-435	2070	7	270	270	NUM
ftr-435	2070	8	(	(	PUNCT
ftr-435	2070	9	1999	1999	NUM
ftr-435	2070	10	)	)	PUNCT
ftr-435	2070	11	,	,	PUNCT
ftr-435	2070	12	the	the	DET
ftr-435	2070	13	tax	tax	NOUN
ftr-435	2070	14	court	court	NOUN
ftr-435	2070	15	held	hold	VERB
ftr-435	2070	16	that	that	SCONJ
ftr-435	2070	17	the	the	DET
ftr-435	2070	18	timing	timing	NOUN
ftr-435	2070	19	rule	rule	NOUN
ftr-435	2070	20	of	of	ADP
ftr-435	2070	21	former	former	ADJ
ftr-435	2070	22	[	[	X
ftr-435	2070	23	pre1995	pre1995	NOUN
ftr-435	2070	24	]	]	X
ftr-435	2070	25	reg	reg	NOUN
ftr-435	2070	26	.	.	PUNCT
ftr-435	2071	1	§	§	PROPN
ftr-435	2071	2	1.1502	1.1502	NUM
ftr-435	2071	3	-	-	SYM
ftr-435	2071	4	13(b)(2	13(b)(2	NUM
ftr-435	2071	5	)	)	PUNCT
ftr-435	2071	6	was	be	AUX
ftr-435	2071	7	not	not	PART
ftr-435	2071	8	a	a	DET
ftr-435	2071	9	method	method	NOUN
ftr-435	2071	10	of	of	ADP
ftr-435	2071	11	accounting	account	VERB
ftr-435	2071	12	for	for	ADP
ftr-435	2071	13	purposes	purpose	NOUN
ftr-435	2071	14	of	of	ADP
ftr-435	2071	15	§	§	PROPN
ftr-435	2071	16	446(e	446(e	PROPN
ftr-435	2071	17	)	)	PUNCT
ftr-435	2071	18	.	.	PUNCT
ftr-435	2072	1	the	the	DET
ftr-435	2072	2	proposed	propose	VERB
ftr-435	2072	3	regulations	regulation	NOUN
ftr-435	2072	4	confirm	confirm	VERB
ftr-435	2072	5	the	the	DET
ftr-435	2072	6	irs	irs	PROPN
ftr-435	2072	7	�	�	PROPN
ftr-435	2072	8	s	s	PART
ftr-435	2072	9	position	position	NOUN
ftr-435	2072	10	that	that	SCONJ
ftr-435	2072	11	the	the	DET
ftr-435	2072	12	timing	timing	NOUN
ftr-435	2072	13	rules	rule	NOUN
ftr-435	2072	14	of	of	ADP
ftr-435	2072	15	current	current	ADJ
ftr-435	2072	16	§	§	PROPN
ftr-435	2072	17	1.1502	1.1502	NUM
ftr-435	2072	18	-	-	SYM
ftr-435	2072	19	13	13	NUM
ftr-435	2072	20	are	be	AUX
ftr-435	2072	21	a	a	DET
ftr-435	2072	22	method	method	NOUN
ftr-435	2072	23	of	of	ADP
ftr-435	2072	24	accounting	accounting	NOUN
ftr-435	2072	25	.	.	PUNCT
ftr-435	2073	1	5	5	X
ftr-435	2073	2	.	.	PUNCT
ftr-435	2073	3	the	the	DET
ftr-435	2073	4	irs	irs	PROPN
ftr-435	2073	5	acts	act	VERB
ftr-435	2073	6	to	to	PART
ftr-435	2073	7	eliminate	eliminate	VERB
ftr-435	2073	8	an	an	DET
ftr-435	2073	9	anomaly	anomaly	NOUN
ftr-435	2073	10	that	that	PRON
ftr-435	2073	11	would	would	AUX
ftr-435	2073	12	hurt	hurt	VERB
ftr-435	2073	13	corporate	corporate	ADJ
ftr-435	2073	14	taxpayers	taxpayer	NOUN
ftr-435	2073	15	in	in	ADP
ftr-435	2073	16	consolidated	consolidated	ADJ
ftr-435	2073	17	returns	return	NOUN
ftr-435	2073	18	.	.	PUNCT
ftr-435	2074	1	reg-137519	reg-137519	PROPN
ftr-435	2074	2	-	-	PUNCT
ftr-435	2074	3	01	01	PROPN
ftr-435	2074	4	,	,	PUNCT
ftr-435	2074	5	consolidated	consolidated	ADJ
ftr-435	2074	6	returns	return	NOUN
ftr-435	2074	7	;	;	PUNCT
ftr-435	2074	8	applicability	applicability	NOUN
ftr-435	2074	9	of	of	ADP
ftr-435	2074	10	other	other	ADJ
ftr-435	2074	11	provisions	provision	NOUN
ftr-435	2074	12	of	of	ADP
ftr-435	2074	13	law	law	NOUN
ftr-435	2074	14	;	;	PUNCT
ftr-435	2074	15	nonapplicability	nonapplicability	NOUN
ftr-435	2074	16	of	of	ADP
ftr-435	2074	17	section	section	NOUN
ftr-435	2074	18	357(c	357(c	PROPN
ftr-435	2074	19	)	)	PUNCT
ftr-435	2074	20	,	,	PUNCT
ftr-435	2074	21	66	66	NUM
ftr-435	2074	22	f.r	f.r	PROPN
ftr-435	2074	23	.	.	PROPN
ftr-435	2074	24	57021	57021	NUM
ftr-435	2074	25	(	(	PUNCT
ftr-435	2074	26	11/14/01	11/14/01	NUM
ftr-435	2074	27	)	)	PUNCT
ftr-435	2074	28	.	.	PUNCT
ftr-435	2075	1	a	a	DET
ftr-435	2075	2	proposed	propose	VERB
ftr-435	2075	3	amendment	amendment	NOUN
ftr-435	2075	4	to	to	ADP
ftr-435	2075	5	reg	reg	NOUN
ftr-435	2075	6	.	.	PUNCT
ftr-435	2076	1	§	§	PROPN
ftr-435	2076	2	1.1502	1.1502	NUM
ftr-435	2076	3	-	-	PUNCT
ftr-435	2076	4	80(d	80(d	NUM
ftr-435	2076	5	)	)	PUNCT
ftr-435	2076	6	would	would	AUX
ftr-435	2076	7	clarify	clarify	VERB
ftr-435	2076	8	that	that	SCONJ
ftr-435	2076	9	liabilities	liability	NOUN
ftr-435	2076	10	described	describe	VERB
ftr-435	2076	11	in	in	ADP
ftr-435	2076	12	§	§	PROPN
ftr-435	2076	13	357(c)(3	357(c)(3	NUM
ftr-435	2076	14	)	)	PUNCT
ftr-435	2076	15	are	be	AUX
ftr-435	2076	16	not	not	PART
ftr-435	2076	17	taken	take	VERB
ftr-435	2076	18	into	into	ADP
ftr-435	2076	19	account	account	NOUN
ftr-435	2076	20	as	as	ADP
ftr-435	2076	21	a	a	DET
ftr-435	2076	22	basis	basis	NOUN
ftr-435	2076	23	reduction	reduction	NOUN
ftr-435	2076	24	with	with	ADP
ftr-435	2076	25	respect	respect	NOUN
ftr-435	2076	26	to	to	ADP
ftr-435	2076	27	§	§	PROPN
ftr-435	2076	28	351	351	NUM
ftr-435	2076	29	transfers	transfer	NOUN
ftr-435	2076	30	to	to	PART
ftr-435	2076	31	which	which	PRON
ftr-435	2076	32	§	§	PROPN
ftr-435	2076	33	357(c	357(c	PROPN
ftr-435	2076	34	)	)	PUNCT
ftr-435	2076	35	is	be	AUX
ftr-435	2076	36	inapplicable	inapplicable	ADJ
ftr-435	2076	37	.	.	PUNCT
ftr-435	2077	1	f.	f.	PROPN
ftr-435	2077	2	reorganizations	reorganization	NOUN
ftr-435	2077	3	and	and	CCONJ
ftr-435	2077	4	corporate	corporate	ADJ
ftr-435	2077	5	divisions	division	NOUN
ftr-435	2077	6	1	1	NUM
ftr-435	2077	7	.	.	PUNCT
ftr-435	2078	1	the	the	DET
ftr-435	2078	2	wrath	wrath	NOUN
ftr-435	2078	3	of	of	ADP
ftr-435	2078	4	general	general	ADJ
ftr-435	2078	5	utilities	utilities	PROPN
ftr-435	2078	6	repeal	repeal	NOUN
ftr-435	2078	7	rewritten	rewrite	VERB
ftr-435	2078	8	.	.	PUNCT
ftr-435	2079	1	reg-107566	reg-107566	PROPN
ftr-435	2079	2	-	-	PUNCT
ftr-435	2079	3	00	00	NUM
ftr-435	2079	4	,	,	PUNCT
ftr-435	2079	5	notice	notice	NOUN
ftr-435	2079	6	of	of	ADP
ftr-435	2079	7	proposed	propose	VERB
ftr-435	2079	8	regulations	regulation	NOUN
ftr-435	2079	9	,	,	PUNCT
ftr-435	2079	10	guidance	guidance	NOUN
ftr-435	2079	11	under	under	ADP
ftr-435	2079	12	section	section	NOUN
ftr-435	2079	13	355(e	355(e	NUM
ftr-435	2079	14	):	):	PUNCT
ftr-435	2079	15	recognition	recognition	NOUN
ftr-435	2079	16	of	of	ADP
ftr-435	2079	17	gain	gain	NOUN
ftr-435	2079	18	on	on	ADP
ftr-435	2079	19	certain	certain	ADJ
ftr-435	2079	20	distributions	distribution	NOUN
ftr-435	2079	21	of	of	ADP
ftr-435	2079	22	stock	stock	NOUN
ftr-435	2079	23	or	or	CCONJ
ftr-435	2079	24	securities	security	NOUN
ftr-435	2079	25	in	in	ADP
ftr-435	2079	26	connection	connection	NOUN
ftr-435	2079	27	with	with	ADP
ftr-435	2079	28	an	an	DET
ftr-435	2079	29	acquisition	acquisition	NOUN
ftr-435	2079	30	,	,	PUNCT
ftr-435	2079	31	66	66	NUM
ftr-435	2079	32	f.r	f.r	NOUN
ftr-435	2079	33	.	.	PROPN
ftr-435	2079	34	76	76	NUM
ftr-435	2079	35	(	(	PUNCT
ftr-435	2079	36	1/2/01	1/2/01	NUM
ftr-435	2079	37	)	)	PUNCT
ftr-435	2079	38	.	.	PUNCT
ftr-435	2080	1	the	the	DET
ftr-435	2080	2	treasury	treasury	PROPN
ftr-435	2080	3	has	have	AUX
ftr-435	2080	4	revised	revise	VERB
ftr-435	2080	5	prop	prop	NOUN
ftr-435	2080	6	.	.	PUNCT
ftr-435	2081	1	reg	reg	NOUN
ftr-435	2081	2	.	.	PUNCT
ftr-435	2082	1	§	§	PROPN
ftr-435	2082	2	355	355	NUM
ftr-435	2082	3	-	-	SYM
ftr-435	2082	4	7	7	NUM
ftr-435	2082	5	and	and	CCONJ
ftr-435	2082	6	withdrawn	withdraw	VERB
ftr-435	2082	7	proposed	propose	VERB
ftr-435	2082	8	regulations	regulation	NOUN
ftr-435	2082	9	issued	issue	VERB
ftr-435	2082	10	in	in	ADP
ftr-435	2082	11	reg-116733	reg-116733	NOUN
ftr-435	2082	12	-	-	PUNCT
ftr-435	2082	13	98	98	NUM
ftr-435	2082	14	(	(	PUNCT
ftr-435	2082	15	64	64	NUM
ftr-435	2082	16	f.r	f.r	PROPN
ftr-435	2082	17	.	.	NOUN
ftr-435	2082	18	46155	46155	NUM
ftr-435	2082	19	,	,	PUNCT
ftr-435	2082	20	8/24/99	8/24/99	NUM
ftr-435	2082	21	)	)	PUNCT
ftr-435	2082	22	.	.	PUNCT
ftr-435	2083	1	the	the	DET
ftr-435	2083	2	new	new	ADJ
ftr-435	2083	3	proposed	propose	VERB
ftr-435	2083	4	regulations	regulation	NOUN
ftr-435	2083	5	provide	provide	VERB
ftr-435	2083	6	that	that	SCONJ
ftr-435	2083	7	whether	whether	SCONJ
ftr-435	2083	8	a	a	DET
ftr-435	2083	9	distribution	distribution	NOUN
ftr-435	2083	10	and	and	CCONJ
ftr-435	2083	11	an	an	DET
ftr-435	2083	12	acquisition	acquisition	NOUN
ftr-435	2083	13	are	be	AUX
ftr-435	2083	14	part	part	NOUN
ftr-435	2083	15	of	of	ADP
ftr-435	2083	16	a	a	DET
ftr-435	2083	17	plan	plan	NOUN
ftr-435	2083	18	is	be	AUX
ftr-435	2083	19	determined	determine	VERB
ftr-435	2083	20	based	base	VERB
ftr-435	2083	21	on	on	ADP
ftr-435	2083	22	all	all	DET
ftr-435	2083	23	the	the	DET
ftr-435	2083	24	facts	fact	NOUN
ftr-435	2083	25	and	and	CCONJ
ftr-435	2083	26	circumstances	circumstance	NOUN
ftr-435	2083	27	.	.	PUNCT
ftr-435	2084	1	they	they	PRON
ftr-435	2084	2	include	include	VERB
ftr-435	2084	3	nonexclusive	nonexclusive	ADJ
ftr-435	2084	4	lists	list	NOUN
ftr-435	2084	5	of	of	ADP
ftr-435	2084	6	facts	fact	NOUN
ftr-435	2084	7	and	and	CCONJ
ftr-435	2084	8	circumstances	circumstance	NOUN
ftr-435	2084	9	to	to	PART
ftr-435	2084	10	be	be	AUX
ftr-435	2084	11	considered	consider	VERB
ftr-435	2084	12	in	in	ADP
ftr-435	2084	13	making	make	VERB
ftr-435	2084	14	the	the	DET
ftr-435	2084	15	determination	determination	NOUN
ftr-435	2084	16	and	and	CCONJ
ftr-435	2084	17	six	six	NUM
ftr-435	2084	18	safe	safe	ADJ
ftr-435	2084	19	harbors	harbor	NOUN
ftr-435	2084	20	.	.	PUNCT
ftr-435	2085	1	�	�	PROPN
ftr-435	2085	2	if	if	SCONJ
ftr-435	2085	3	an	an	DET
ftr-435	2085	4	acquisition	acquisition	NOUN
ftr-435	2085	5	follows	follow	VERB
ftr-435	2085	6	a	a	DET
ftr-435	2085	7	distribution	distribution	NOUN
ftr-435	2085	8	,	,	PUNCT
ftr-435	2085	9	the	the	DET
ftr-435	2085	10	distribution	distribution	NOUN
ftr-435	2085	11	and	and	CCONJ
ftr-435	2085	12	acquisition	acquisition	NOUN
ftr-435	2085	13	are	be	AUX
ftr-435	2085	14	considered	consider	VERB
ftr-435	2085	15	part	part	NOUN
ftr-435	2085	16	of	of	ADP
ftr-435	2085	17	a	a	DET
ftr-435	2085	18	plan	plan	NOUN
ftr-435	2085	19	if	if	SCONJ
ftr-435	2085	20	the	the	DET
ftr-435	2085	21	distributing	distribute	VERB
ftr-435	2085	22	corporation	corporation	NOUN
ftr-435	2085	23	(	(	PUNCT
ftr-435	2085	24	d	d	NOUN
ftr-435	2085	25	)	)	PUNCT
ftr-435	2085	26	,	,	PUNCT
ftr-435	2085	27	the	the	DET
ftr-435	2085	28	controlled	control	VERB
ftr-435	2085	29	corporation	corporation	NOUN
ftr-435	2085	30	(	(	PUNCT
ftr-435	2085	31	c	c	NOUN
ftr-435	2085	32	)	)	PUNCT
ftr-435	2085	33	,	,	PUNCT
ftr-435	2085	34	or	or	CCONJ
ftr-435	2085	35	any	any	PRON
ftr-435	2085	36	of	of	ADP
ftr-435	2085	37	their	their	PRON
ftr-435	2085	38	controlling	control	VERB
ftr-435	2085	39	shareholders	shareholder	NOUN
ftr-435	2085	40	intended	intend	VERB
ftr-435	2085	41	on	on	ADP
ftr-435	2085	42	the	the	DET
ftr-435	2085	43	date	date	NOUN
ftr-435	2085	44	of	of	ADP
ftr-435	2085	45	the	the	DET
ftr-435	2085	46	distribution	distribution	NOUN
ftr-435	2085	47	that	that	SCONJ
ftr-435	2085	48	the	the	DET
ftr-435	2085	49	acquisition	acquisition	NOUN
ftr-435	2085	50	or	or	CCONJ
ftr-435	2085	51	a	a	DET
ftr-435	2085	52	720	720	NUM
ftr-435	2085	53	florida	florida	PROPN
ftr-435	2085	54	tax	tax	NOUN
ftr-435	2085	55	review	review	NOUN
ftr-435	2085	56	[	[	X
ftr-435	2085	57	vol.5	vol.5	NOUN
ftr-435	2085	58	:	:	PUNCT
ftr-435	2085	59	si	si	X
ftr-435	2085	60	similar	similar	ADJ
ftr-435	2085	61	acquisition	acquisition	NOUN
ftr-435	2085	62	occur	occur	VERB
ftr-435	2085	63	in	in	ADP
ftr-435	2085	64	connection	connection	NOUN
ftr-435	2085	65	with	with	ADP
ftr-435	2085	66	the	the	DET
ftr-435	2085	67	distribution	distribution	NOUN
ftr-435	2085	68	.	.	PUNCT
ftr-435	2086	1	if	if	SCONJ
ftr-435	2086	2	an	an	DET
ftr-435	2086	3	acquisition	acquisition	NOUN
ftr-435	2086	4	precedes	precede	VERB
ftr-435	2086	5	a	a	DET
ftr-435	2086	6	distribution	distribution	NOUN
ftr-435	2086	7	,	,	PUNCT
ftr-435	2086	8	the	the	DET
ftr-435	2086	9	distribution	distribution	NOUN
ftr-435	2086	10	and	and	CCONJ
ftr-435	2086	11	acquisition	acquisition	NOUN
ftr-435	2086	12	are	be	AUX
ftr-435	2086	13	considered	consider	VERB
ftr-435	2086	14	part	part	NOUN
ftr-435	2086	15	of	of	ADP
ftr-435	2086	16	a	a	DET
ftr-435	2086	17	plan	plan	NOUN
ftr-435	2086	18	if	if	SCONJ
ftr-435	2086	19	d	d	NOUN
ftr-435	2086	20	,	,	PUNCT
ftr-435	2086	21	c	c	NOUN
ftr-435	2086	22	,	,	PUNCT
ftr-435	2086	23	or	or	CCONJ
ftr-435	2086	24	any	any	PRON
ftr-435	2086	25	of	of	ADP
ftr-435	2086	26	their	their	PRON
ftr-435	2086	27	controlling	control	VERB
ftr-435	2086	28	shareholders	shareholder	NOUN
ftr-435	2086	29	intended	intend	VERB
ftr-435	2086	30	on	on	ADP
ftr-435	2086	31	the	the	DET
ftr-435	2086	32	date	date	NOUN
ftr-435	2086	33	of	of	ADP
ftr-435	2086	34	the	the	DET
ftr-435	2086	35	acquisition	acquisition	NOUN
ftr-435	2086	36	that	that	SCONJ
ftr-435	2086	37	a	a	DET
ftr-435	2086	38	distribution	distribution	NOUN
ftr-435	2086	39	occur	occur	VERB
ftr-435	2086	40	in	in	ADP
ftr-435	2086	41	connection	connection	NOUN
ftr-435	2086	42	with	with	ADP
ftr-435	2086	43	the	the	DET
ftr-435	2086	44	acquisition	acquisition	NOUN
ftr-435	2086	45	.	.	PUNCT
ftr-435	2087	1	all	all	DET
ftr-435	2087	2	acquisitions	acquisition	NOUN
ftr-435	2087	3	of	of	ADP
ftr-435	2087	4	stock	stock	NOUN
ftr-435	2087	5	of	of	ADP
ftr-435	2087	6	a	a	DET
ftr-435	2087	7	corporation	corporation	NOUN
ftr-435	2087	8	that	that	PRON
ftr-435	2087	9	are	be	AUX
ftr-435	2087	10	pursuant	pursuant	ADJ
ftr-435	2087	11	to	to	ADP
ftr-435	2087	12	a	a	DET
ftr-435	2087	13	plan	plan	NOUN
ftr-435	2087	14	are	be	AUX
ftr-435	2087	15	aggregated	aggregate	VERB
ftr-435	2087	16	to	to	PART
ftr-435	2087	17	determine	determine	VERB
ftr-435	2087	18	whether	whether	SCONJ
ftr-435	2087	19	the	the	DET
ftr-435	2087	20	50	50	NUM
ftr-435	2087	21	percent	percent	NOUN
ftr-435	2087	22	threshold	threshold	NOUN
ftr-435	2087	23	of	of	ADP
ftr-435	2087	24	§	§	PROPN
ftr-435	2087	25	355(e)(2)(a)(ii	355(e)(2)(a)(ii	NUM
ftr-435	2087	26	)	)	PUNCT
ftr-435	2087	27	is	be	AUX
ftr-435	2087	28	met	meet	VERB
ftr-435	2087	29	.	.	PUNCT
ftr-435	2088	1	�	�	PROPN
ftr-435	2088	2	facts	fact	NOUN
ftr-435	2088	3	and	and	CCONJ
ftr-435	2088	4	circumstances	circumstance	NOUN
ftr-435	2088	5	�	�	PROPN
ftr-435	2088	6	there	there	PRON
ftr-435	2088	7	are	be	VERB
ftr-435	2088	8	two	two	NUM
ftr-435	2088	9	nonexclusive	nonexclusive	ADJ
ftr-435	2088	10	lists	list	NOUN
ftr-435	2088	11	of	of	ADP
ftr-435	2088	12	factors	factor	NOUN
ftr-435	2088	13	to	to	PART
ftr-435	2088	14	consider	consider	VERB
ftr-435	2088	15	,	,	PUNCT
ftr-435	2088	16	one	one	NUM
ftr-435	2088	17	list	list	NOUN
ftr-435	2088	18	tends	tend	VERB
ftr-435	2088	19	to	to	PART
ftr-435	2088	20	demonstrate	demonstrate	VERB
ftr-435	2088	21	that	that	SCONJ
ftr-435	2088	22	a	a	DET
ftr-435	2088	23	distribution	distribution	NOUN
ftr-435	2088	24	and	and	CCONJ
ftr-435	2088	25	an	an	DET
ftr-435	2088	26	acquisition	acquisition	NOUN
ftr-435	2088	27	are	be	AUX
ftr-435	2088	28	part	part	NOUN
ftr-435	2088	29	of	of	ADP
ftr-435	2088	30	a	a	DET
ftr-435	2088	31	plan	plan	NOUN
ftr-435	2088	32	and	and	CCONJ
ftr-435	2088	33	the	the	DET
ftr-435	2088	34	other	other	ADJ
ftr-435	2088	35	list	list	NOUN
ftr-435	2088	36	tends	tend	VERB
ftr-435	2088	37	to	to	PART
ftr-435	2088	38	demonstrate	demonstrate	VERB
ftr-435	2088	39	that	that	SCONJ
ftr-435	2088	40	a	a	DET
ftr-435	2088	41	distribution	distribution	NOUN
ftr-435	2088	42	and	and	CCONJ
ftr-435	2088	43	an	an	DET
ftr-435	2088	44	acquisition	acquisition	NOUN
ftr-435	2088	45	are	be	AUX
ftr-435	2088	46	not	not	PART
ftr-435	2088	47	part	part	NOUN
ftr-435	2088	48	of	of	ADP
ftr-435	2088	49	a	a	DET
ftr-435	2088	50	plan	plan	NOUN
ftr-435	2088	51	.	.	PUNCT
ftr-435	2089	1	the	the	DET
ftr-435	2089	2	weight	weight	NOUN
ftr-435	2089	3	of	of	ADP
ftr-435	2089	4	the	the	DET
ftr-435	2089	5	factors	factor	NOUN
ftr-435	2089	6	varies	vary	VERB
ftr-435	2089	7	and	and	CCONJ
ftr-435	2089	8	the	the	DET
ftr-435	2089	9	determination	determination	NOUN
ftr-435	2089	10	does	do	AUX
ftr-435	2089	11	not	not	PART
ftr-435	2089	12	depend	depend	VERB
ftr-435	2089	13	on	on	ADP
ftr-435	2089	14	merely	merely	ADV
ftr-435	2089	15	counting	count	VERB
ftr-435	2089	16	factors	factor	NOUN
ftr-435	2089	17	.	.	PUNCT
ftr-435	2090	1	�	�	PROPN
ftr-435	2090	2	factors	factor	NOUN
ftr-435	2090	3	indicating	indicate	VERB
ftr-435	2090	4	a	a	DET
ftr-435	2090	5	plan	plan	NOUN
ftr-435	2090	6	:	:	PUNCT
ftr-435	2090	7	six	six	NUM
ftr-435	2090	8	factors	factor	NOUN
ftr-435	2090	9	[	[	X
ftr-435	2090	10	3	3	NUM
ftr-435	2090	11	with	with	ADP
ftr-435	2090	12	respect	respect	NOUN
ftr-435	2090	13	to	to	ADP
ftr-435	2090	14	pre	pre	ADJ
ftr-435	2090	15	-	-	NOUN
ftr-435	2090	16	acquisition	acquisition	NOUN
ftr-435	2090	17	distributions	distribution	NOUN
ftr-435	2090	18	and	and	CCONJ
ftr-435	2090	19	2	2	NUM
ftr-435	2090	20	with	with	ADP
ftr-435	2090	21	respect	respect	NOUN
ftr-435	2090	22	to	to	ADP
ftr-435	2090	23	postacquisition	postacquisition	NOUN
ftr-435	2090	24	distributions	distribution	NOUN
ftr-435	2090	25	]	]	PUNCT
ftr-435	2090	26	focus	focus	VERB
ftr-435	2090	27	on	on	ADP
ftr-435	2090	28	whether	whether	SCONJ
ftr-435	2090	29	d	d	NOUN
ftr-435	2090	30	,	,	PUNCT
ftr-435	2090	31	c	c	NOUN
ftr-435	2090	32	,	,	PUNCT
ftr-435	2090	33	or	or	CCONJ
ftr-435	2090	34	their	their	PRON
ftr-435	2090	35	respective	respective	ADJ
ftr-435	2090	36	controlling	control	VERB
ftr-435	2090	37	shareholders	shareholder	NOUN
ftr-435	2090	38	discussed	discuss	VERB
ftr-435	2090	39	the	the	DET
ftr-435	2090	40	second	second	ADJ
ftr-435	2090	41	transaction	transaction	NOUN
ftr-435	2090	42	of	of	ADP
ftr-435	2090	43	the	the	DET
ftr-435	2090	44	pair	pair	NOUN
ftr-435	2090	45	with	with	ADP
ftr-435	2090	46	outside	outside	ADJ
ftr-435	2090	47	parties	party	NOUN
ftr-435	2090	48	before	before	SCONJ
ftr-435	2090	49	the	the	DET
ftr-435	2090	50	first	first	ADJ
ftr-435	2090	51	transaction	transaction	NOUN
ftr-435	2090	52	occurred	occur	VERB
ftr-435	2090	53	.	.	PUNCT
ftr-435	2091	1	the	the	DET
ftr-435	2091	2	seventh	seventh	ADJ
ftr-435	2091	3	factor	factor	NOUN
ftr-435	2091	4	considers	consider	VERB
ftr-435	2091	5	whether	whether	SCONJ
ftr-435	2091	6	the	the	DET
ftr-435	2091	7	distribution	distribution	NOUN
ftr-435	2091	8	was	be	AUX
ftr-435	2091	9	motivated	motivate	VERB
ftr-435	2091	10	by	by	ADP
ftr-435	2091	11	a	a	DET
ftr-435	2091	12	purpose	purpose	NOUN
ftr-435	2091	13	to	to	PART
ftr-435	2091	14	facilitate	facilitate	VERB
ftr-435	2091	15	the	the	DET
ftr-435	2091	16	acquisition	acquisition	NOUN
ftr-435	2091	17	or	or	CCONJ
ftr-435	2091	18	a	a	DET
ftr-435	2091	19	similar	similar	ADJ
ftr-435	2091	20	acquisition	acquisition	NOUN
ftr-435	2091	21	of	of	ADP
ftr-435	2091	22	d	d	PROPN
ftr-435	2091	23	or	or	CCONJ
ftr-435	2091	24	c	c	NOUN
ftr-435	2091	25	;	;	PUNCT
ftr-435	2091	26	evidence	evidence	NOUN
ftr-435	2091	27	of	of	ADP
ftr-435	2091	28	such	such	DET
ftr-435	2091	29	a	a	DET
ftr-435	2091	30	purpose	purpose	NOUN
ftr-435	2091	31	exists	exist	VERB
ftr-435	2091	32	if	if	SCONJ
ftr-435	2091	33	there	there	PRON
ftr-435	2091	34	was	be	VERB
ftr-435	2091	35	a	a	DET
ftr-435	2091	36	reasonable	reasonable	ADJ
ftr-435	2091	37	certainty	certainty	NOUN
ftr-435	2091	38	that	that	SCONJ
ftr-435	2091	39	within	within	ADP
ftr-435	2091	40	6	6	NUM
ftr-435	2091	41	months	month	NOUN
ftr-435	2091	42	after	after	SCONJ
ftr-435	2091	43	the	the	DET
ftr-435	2091	44	distribution	distribution	NOUN
ftr-435	2091	45	an	an	DET
ftr-435	2091	46	acquisition	acquisition	NOUN
ftr-435	2091	47	would	would	AUX
ftr-435	2091	48	occur	occur	VERB
ftr-435	2091	49	,	,	PUNCT
ftr-435	2091	50	an	an	DET
ftr-435	2091	51	agreement	agreement	NOUN
ftr-435	2091	52	,	,	PUNCT
ftr-435	2091	53	understanding	understanding	NOUN
ftr-435	2091	54	,	,	PUNCT
ftr-435	2091	55	or	or	CCONJ
ftr-435	2091	56	arrangement	arrangement	NOUN
ftr-435	2091	57	would	would	AUX
ftr-435	2091	58	exist	exist	VERB
ftr-435	2091	59	,	,	PUNCT
ftr-435	2091	60	or	or	CCONJ
ftr-435	2091	61	substantial	substantial	ADJ
ftr-435	2091	62	negotiations	negotiation	NOUN
ftr-435	2091	63	would	would	AUX
ftr-435	2091	64	occur	occur	VERB
ftr-435	2091	65	regarding	regard	VERB
ftr-435	2091	66	an	an	DET
ftr-435	2091	67	acquisition	acquisition	NOUN
ftr-435	2091	68	.	.	PUNCT
ftr-435	2092	1	elaborate	elaborate	ADJ
ftr-435	2092	2	�	�	PROPN
ftr-435	2092	3	operating	operating	NOUN
ftr-435	2092	4	rules	rule	NOUN
ftr-435	2092	5	�	�	PROPN
ftr-435	2092	6	describe	describe	VERB
ftr-435	2092	7	the	the	DET
ftr-435	2092	8	impact	impact	NOUN
ftr-435	2092	9	of	of	ADP
ftr-435	2092	10	numerous	numerous	ADJ
ftr-435	2092	11	scenarios	scenario	NOUN
ftr-435	2092	12	.	.	PUNCT
ftr-435	2093	1	the	the	DET
ftr-435	2093	2	eighth	eighth	ADJ
ftr-435	2093	3	factor	factor	NOUN
ftr-435	2093	4	considers	consider	VERB
ftr-435	2093	5	whether	whether	SCONJ
ftr-435	2093	6	an	an	DET
ftr-435	2093	7	acquisition	acquisition	NOUN
ftr-435	2093	8	and	and	CCONJ
ftr-435	2093	9	a	a	DET
ftr-435	2093	10	distribution	distribution	NOUN
ftr-435	2093	11	occurred	occur	VERB
ftr-435	2093	12	within	within	ADP
ftr-435	2093	13	6	6	NUM
ftr-435	2093	14	months	month	NOUN
ftr-435	2093	15	of	of	ADP
ftr-435	2093	16	each	each	DET
ftr-435	2093	17	other	other	ADJ
ftr-435	2093	18	,	,	PUNCT
ftr-435	2093	19	or	or	CCONJ
ftr-435	2093	20	whether	whether	SCONJ
ftr-435	2093	21	there	there	PRON
ftr-435	2093	22	was	be	VERB
ftr-435	2093	23	an	an	DET
ftr-435	2093	24	agreement	agreement	NOUN
ftr-435	2093	25	,	,	PUNCT
ftr-435	2093	26	understanding	understanding	NOUN
ftr-435	2093	27	,	,	PUNCT
ftr-435	2093	28	arrangement	arrangement	NOUN
ftr-435	2093	29	,	,	PUNCT
ftr-435	2093	30	or	or	CCONJ
ftr-435	2093	31	substantial	substantial	ADJ
ftr-435	2093	32	negotiations	negotiation	NOUN
ftr-435	2093	33	regarding	regard	VERB
ftr-435	2093	34	the	the	DET
ftr-435	2093	35	second	second	ADJ
ftr-435	2093	36	transaction	transaction	NOUN
ftr-435	2093	37	(	(	PUNCT
ftr-435	2093	38	or	or	CCONJ
ftr-435	2093	39	,	,	PUNCT
ftr-435	2093	40	if	if	SCONJ
ftr-435	2093	41	an	an	DET
ftr-435	2093	42	acquisition	acquisition	NOUN
ftr-435	2093	43	is	be	AUX
ftr-435	2093	44	the	the	DET
ftr-435	2093	45	second	second	ADJ
ftr-435	2093	46	transaction	transaction	NOUN
ftr-435	2093	47	,	,	PUNCT
ftr-435	2093	48	a	a	DET
ftr-435	2093	49	similar	similar	ADJ
ftr-435	2093	50	acquisition	acquisition	NOUN
ftr-435	2093	51	)	)	PUNCT
ftr-435	2093	52	within	within	ADP
ftr-435	2093	53	6	6	NUM
ftr-435	2093	54	months	month	NOUN
ftr-435	2093	55	after	after	ADP
ftr-435	2093	56	the	the	DET
ftr-435	2093	57	first	first	ADJ
ftr-435	2093	58	transaction	transaction	NOUN
ftr-435	2093	59	.	.	PUNCT
ftr-435	2094	1	the	the	DET
ftr-435	2094	2	ninth	ninth	ADJ
ftr-435	2094	3	factor	factor	NOUN
ftr-435	2094	4	considers	consider	VERB
ftr-435	2094	5	whether	whether	SCONJ
ftr-435	2094	6	the	the	DET
ftr-435	2094	7	debt	debt	NOUN
ftr-435	2094	8	allocation	allocation	NOUN
ftr-435	2094	9	between	between	ADP
ftr-435	2094	10	d	d	PROPN
ftr-435	2094	11	and	and	CCONJ
ftr-435	2094	12	c	c	PROPN
ftr-435	2094	13	made	make	VERB
ftr-435	2094	14	an	an	DET
ftr-435	2094	15	acquisition	acquisition	NOUN
ftr-435	2094	16	of	of	ADP
ftr-435	2094	17	d	d	PROPN
ftr-435	2094	18	or	or	CCONJ
ftr-435	2094	19	c	c	X
ftr-435	2094	20	likely	likely	ADV
ftr-435	2094	21	in	in	ADP
ftr-435	2094	22	order	order	NOUN
ftr-435	2094	23	to	to	PART
ftr-435	2094	24	service	service	VERB
ftr-435	2094	25	the	the	DET
ftr-435	2094	26	debt	debt	NOUN
ftr-435	2094	27	.	.	PUNCT
ftr-435	2095	1	�	�	PROPN
ftr-435	2095	2	factors	factor	NOUN
ftr-435	2095	3	indicating	indicate	VERB
ftr-435	2095	4	the	the	DET
ftr-435	2095	5	absence	absence	NOUN
ftr-435	2095	6	of	of	ADP
ftr-435	2095	7	a	a	DET
ftr-435	2095	8	plan	plan	NOUN
ftr-435	2095	9	:	:	PUNCT
ftr-435	2095	10	five	five	NUM
ftr-435	2095	11	factors	factor	NOUN
ftr-435	2095	12	[	[	X
ftr-435	2095	13	3	3	NUM
ftr-435	2095	14	with	with	ADP
ftr-435	2095	15	respect	respect	NOUN
ftr-435	2095	16	to	to	ADP
ftr-435	2095	17	pre	pre	ADJ
ftr-435	2095	18	-	-	NOUN
ftr-435	2095	19	acquisition	acquisition	NOUN
ftr-435	2095	20	distributions	distribution	NOUN
ftr-435	2095	21	and	and	CCONJ
ftr-435	2095	22	2	2	NUM
ftr-435	2095	23	with	with	ADP
ftr-435	2095	24	respect	respect	NOUN
ftr-435	2095	25	to	to	ADP
ftr-435	2095	26	post	post	ADJ
ftr-435	2095	27	-	-	ADJ
ftr-435	2095	28	acquisition	acquisition	NOUN
ftr-435	2095	29	distributions	distribution	NOUN
ftr-435	2095	30	]	]	PUNCT
ftr-435	2095	31	focus	focus	VERB
ftr-435	2095	32	on	on	ADP
ftr-435	2095	33	the	the	DET
ftr-435	2095	34	absence	absence	NOUN
ftr-435	2095	35	of	of	ADP
ftr-435	2095	36	any	any	DET
ftr-435	2095	37	discussions	discussion	NOUN
ftr-435	2095	38	between	between	ADP
ftr-435	2095	39	d	d	PROPN
ftr-435	2095	40	,	,	PUNCT
ftr-435	2095	41	c	c	NOUN
ftr-435	2095	42	,	,	PUNCT
ftr-435	2095	43	or	or	CCONJ
ftr-435	2095	44	their	their	PRON
ftr-435	2095	45	respective	respective	ADJ
ftr-435	2095	46	controlling	control	VERB
ftr-435	2095	47	shareholders	shareholder	NOUN
ftr-435	2095	48	,	,	PUNCT
ftr-435	2095	49	with	with	ADP
ftr-435	2095	50	outside	outside	ADJ
ftr-435	2095	51	parties	party	NOUN
ftr-435	2095	52	regarding	regard	VERB
ftr-435	2095	53	the	the	DET
ftr-435	2095	54	second	second	ADJ
ftr-435	2095	55	transaction	transaction	NOUN
ftr-435	2095	56	of	of	ADP
ftr-435	2095	57	the	the	DET
ftr-435	2095	58	pair	pair	NOUN
ftr-435	2095	59	before	before	SCONJ
ftr-435	2095	60	the	the	DET
ftr-435	2095	61	first	first	ADJ
ftr-435	2095	62	transaction	transaction	NOUN
ftr-435	2095	63	occurred	occur	VERB
ftr-435	2095	64	.	.	PUNCT
ftr-435	2096	1	one	one	NUM
ftr-435	2096	2	of	of	ADP
ftr-435	2096	3	the	the	DET
ftr-435	2096	4	factors	factor	NOUN
ftr-435	2096	5	in	in	ADP
ftr-435	2096	6	each	each	DET
ftr-435	2096	7	category	category	NOUN
ftr-435	2096	8	is	be	AUX
ftr-435	2096	9	that	that	SCONJ
ftr-435	2096	10	there	there	PRON
ftr-435	2096	11	was	be	VERB
ftr-435	2096	12	an	an	DET
ftr-435	2096	13	identifiable	identifiable	ADJ
ftr-435	2096	14	,	,	PUNCT
ftr-435	2096	15	unexpected	unexpected	ADJ
ftr-435	2096	16	change	change	NOUN
ftr-435	2096	17	in	in	ADP
ftr-435	2096	18	market	market	NOUN
ftr-435	2096	19	or	or	CCONJ
ftr-435	2096	20	business	business	NOUN
ftr-435	2096	21	conditions	condition	NOUN
ftr-435	2096	22	after	after	ADP
ftr-435	2096	23	the	the	DET
ftr-435	2096	24	first	first	ADJ
ftr-435	2096	25	transactions	transaction	NOUN
ftr-435	2096	26	that	that	PRON
ftr-435	2096	27	resulted	result	VERB
ftr-435	2096	28	in	in	ADP
ftr-435	2096	29	the	the	DET
ftr-435	2096	30	second	second	ADJ
ftr-435	2096	31	,	,	PUNCT
ftr-435	2096	32	unexpected	unexpected	ADJ
ftr-435	2096	33	transaction	transaction	NOUN
ftr-435	2096	34	.	.	PUNCT
ftr-435	2097	1	the	the	DET
ftr-435	2097	2	sixth	sixth	ADJ
ftr-435	2097	3	nonplan	nonplan	NOUN
ftr-435	2097	4	factor	factor	NOUN
ftr-435	2097	5	is	be	AUX
ftr-435	2097	6	the	the	DET
ftr-435	2097	7	existence	existence	NOUN
ftr-435	2097	8	of	of	ADP
ftr-435	2097	9	a	a	DET
ftr-435	2097	10	real	real	ADJ
ftr-435	2097	11	and	and	CCONJ
ftr-435	2097	12	substantial	substantial	ADJ
ftr-435	2097	13	corporate	corporate	ADJ
ftr-435	2097	14	business	business	NOUN
ftr-435	2097	15	purpose	purpose	NOUN
ftr-435	2097	16	,	,	PUNCT
ftr-435	2097	17	other	other	ADJ
ftr-435	2097	18	than	than	ADP
ftr-435	2097	19	a	a	DET
ftr-435	2097	20	purpose	purpose	NOUN
ftr-435	2097	21	to	to	PART
ftr-435	2097	22	facilitate	facilitate	VERB
ftr-435	2097	23	the	the	DET
ftr-435	2097	24	acquisition	acquisition	NOUN
ftr-435	2097	25	or	or	CCONJ
ftr-435	2097	26	a	a	DET
ftr-435	2097	27	similar	similar	ADJ
ftr-435	2097	28	acquisition	acquisition	NOUN
ftr-435	2097	29	,	,	PUNCT
ftr-435	2097	30	for	for	ADP
ftr-435	2097	31	the	the	DET
ftr-435	2097	32	distribution	distribution	NOUN
ftr-435	2097	33	[	[	X
ftr-435	2097	34	using	use	VERB
ftr-435	2097	35	principles	principle	NOUN
ftr-435	2097	36	similar	similar	ADJ
ftr-435	2097	37	reg	reg	NOUN
ftr-435	2097	38	.	.	PUNCT
ftr-435	2098	1	§	§	PROPN
ftr-435	2098	2	1.355	1.355	NUM
ftr-435	2098	3	-	-	PUNCT
ftr-435	2098	4	2(b)(1	2(b)(1	NUM
ftr-435	2098	5	)	)	PUNCT
ftr-435	2098	6	]	]	PUNCT
ftr-435	2098	7	.	.	PUNCT
ftr-435	2099	1	the	the	DET
ftr-435	2099	2	seventh	seventh	ADJ
ftr-435	2099	3	factor	factor	NOUN
ftr-435	2099	4	is	be	AUX
ftr-435	2099	5	that	that	SCONJ
ftr-435	2099	6	the	the	DET
ftr-435	2099	7	distribution	distribution	NOUN
ftr-435	2099	8	would	would	AUX
ftr-435	2099	9	have	have	AUX
ftr-435	2099	10	occurred	occur	VERB
ftr-435	2099	11	at	at	ADP
ftr-435	2099	12	approximately	approximately	ADV
ftr-435	2099	13	the	the	DET
ftr-435	2099	14	same	same	ADJ
ftr-435	2099	15	time	time	NOUN
ftr-435	2099	16	and	and	CCONJ
ftr-435	2099	17	in	in	ADP
ftr-435	2099	18	similar	similar	ADJ
ftr-435	2099	19	form	form	NOUN
ftr-435	2099	20	regardless	regardless	ADV
ftr-435	2099	21	of	of	ADP
ftr-435	2099	22	the	the	DET
ftr-435	2099	23	acquisition	acquisition	NOUN
ftr-435	2099	24	or	or	CCONJ
ftr-435	2099	25	a	a	DET
ftr-435	2099	26	previously	previously	ADV
ftr-435	2099	27	proposed	propose	VERB
ftr-435	2099	28	similar	similar	ADJ
ftr-435	2099	29	acquisition	acquisition	NOUN
ftr-435	2099	30	.	.	PUNCT
ftr-435	2100	1	2002	2002	NUM
ftr-435	2100	2	]	]	PUNCT
ftr-435	2100	3	recent	recent	ADJ
ftr-435	2100	4	developments	development	NOUN
ftr-435	2100	5	in	in	ADP
ftr-435	2100	6	federal	federal	ADJ
ftr-435	2100	7	income	income	NOUN
ftr-435	2100	8	taxation	taxation	NOUN
ftr-435	2100	9	721	721	NUM
ftr-435	2100	10	�	�	NOUN
ftr-435	2100	11	safe	safe	ADJ
ftr-435	2100	12	harbors	harbor	NOUN
ftr-435	2100	13	:	:	PUNCT
ftr-435	2100	14	a	a	DET
ftr-435	2100	15	distribution	distribution	NOUN
ftr-435	2100	16	and	and	CCONJ
ftr-435	2100	17	an	an	DET
ftr-435	2100	18	acquisition	acquisition	NOUN
ftr-435	2100	19	are	be	AUX
ftr-435	2100	20	not	not	PART
ftr-435	2100	21	part	part	NOUN
ftr-435	2100	22	of	of	ADP
ftr-435	2100	23	a	a	DET
ftr-435	2100	24	plan	plan	NOUN
ftr-435	2100	25	if	if	SCONJ
ftr-435	2100	26	they	they	PRON
ftr-435	2100	27	are	be	AUX
ftr-435	2100	28	described	describe	VERB
ftr-435	2100	29	in	in	ADP
ftr-435	2100	30	one	one	NUM
ftr-435	2100	31	of	of	ADP
ftr-435	2100	32	the	the	DET
ftr-435	2100	33	safe	safe	ADJ
ftr-435	2100	34	harbors	harbor	NOUN
ftr-435	2100	35	.	.	PUNCT
ftr-435	2101	1	(	(	PUNCT
ftr-435	2101	2	1	1	X
ftr-435	2101	3	)	)	PUNCT
ftr-435	2101	4	an	an	DET
ftr-435	2101	5	acquisition	acquisition	NOUN
ftr-435	2101	6	more	more	ADJ
ftr-435	2101	7	than	than	ADP
ftr-435	2101	8	6	6	NUM
ftr-435	2101	9	months	month	NOUN
ftr-435	2101	10	after	after	ADP
ftr-435	2101	11	a	a	DET
ftr-435	2101	12	distribution	distribution	NOUN
ftr-435	2101	13	if	if	SCONJ
ftr-435	2101	14	there	there	PRON
ftr-435	2101	15	was	be	VERB
ftr-435	2101	16	no	no	DET
ftr-435	2101	17	agreement	agreement	NOUN
ftr-435	2101	18	,	,	PUNCT
ftr-435	2101	19	understanding	understanding	NOUN
ftr-435	2101	20	,	,	PUNCT
ftr-435	2101	21	arrangement	arrangement	NOUN
ftr-435	2101	22	,	,	PUNCT
ftr-435	2101	23	or	or	CCONJ
ftr-435	2101	24	substantial	substantial	ADJ
ftr-435	2101	25	negotiations	negotiation	NOUN
ftr-435	2101	26	concerning	concern	VERB
ftr-435	2101	27	the	the	DET
ftr-435	2101	28	acquisition	acquisition	NOUN
ftr-435	2101	29	before	before	ADP
ftr-435	2101	30	a	a	DET
ftr-435	2101	31	date	date	NOUN
ftr-435	2101	32	that	that	PRON
ftr-435	2101	33	is	be	AUX
ftr-435	2101	34	6	6	NUM
ftr-435	2101	35	months	month	NOUN
ftr-435	2101	36	after	after	ADP
ftr-435	2101	37	the	the	DET
ftr-435	2101	38	distribution	distribution	NOUN
ftr-435	2101	39	and	and	CCONJ
ftr-435	2101	40	the	the	DET
ftr-435	2101	41	distribution	distribution	NOUN
ftr-435	2101	42	was	be	AUX
ftr-435	2101	43	motivated	motivate	VERB
ftr-435	2101	44	in	in	ADP
ftr-435	2101	45	whole	whole	ADJ
ftr-435	2101	46	or	or	CCONJ
ftr-435	2101	47	substantial	substantial	ADJ
ftr-435	2101	48	part	part	NOUN
ftr-435	2101	49	by	by	ADP
ftr-435	2101	50	a	a	DET
ftr-435	2101	51	corporate	corporate	ADJ
ftr-435	2101	52	business	business	NOUN
ftr-435	2101	53	purpose	purpose	NOUN
ftr-435	2101	54	other	other	ADJ
ftr-435	2101	55	than	than	ADP
ftr-435	2101	56	a	a	DET
ftr-435	2101	57	business	business	NOUN
ftr-435	2101	58	purpose	purpose	NOUN
ftr-435	2101	59	to	to	PART
ftr-435	2101	60	facilitate	facilitate	VERB
ftr-435	2101	61	an	an	DET
ftr-435	2101	62	acquisition	acquisition	NOUN
ftr-435	2101	63	is	be	AUX
ftr-435	2101	64	not	not	PART
ftr-435	2101	65	part	part	NOUN
ftr-435	2101	66	of	of	ADP
ftr-435	2101	67	a	a	DET
ftr-435	2101	68	plan	plan	NOUN
ftr-435	2101	69	.	.	PUNCT
ftr-435	2102	1	this	this	DET
ftr-435	2102	2	safe	safe	ADJ
ftr-435	2102	3	harbor	harbor	NOUN
ftr-435	2102	4	applies	apply	VERB
ftr-435	2102	5	if	if	SCONJ
ftr-435	2102	6	the	the	DET
ftr-435	2102	7	distribution	distribution	NOUN
ftr-435	2102	8	was	be	AUX
ftr-435	2102	9	motivated	motivate	VERB
ftr-435	2102	10	in	in	ADP
ftr-435	2102	11	whole	whole	ADJ
ftr-435	2102	12	or	or	CCONJ
ftr-435	2102	13	substantial	substantial	ADJ
ftr-435	2102	14	part	part	NOUN
ftr-435	2102	15	by	by	ADP
ftr-435	2102	16	a	a	DET
ftr-435	2102	17	nonacquisition	nonacquisition	ADJ
ftr-435	2102	18	business	business	NOUN
ftr-435	2102	19	purpose	purpose	NOUN
ftr-435	2102	20	.	.	PUNCT
ftr-435	2103	1	(	(	PUNCT
ftr-435	2103	2	2	2	X
ftr-435	2103	3	)	)	PUNCT
ftr-435	2103	4	an	an	DET
ftr-435	2103	5	acquisition	acquisition	NOUN
ftr-435	2103	6	more	more	ADJ
ftr-435	2103	7	than	than	ADP
ftr-435	2103	8	6	6	NUM
ftr-435	2103	9	months	month	NOUN
ftr-435	2103	10	after	after	ADP
ftr-435	2103	11	a	a	DET
ftr-435	2103	12	distribution	distribution	NOUN
ftr-435	2103	13	for	for	ADP
ftr-435	2103	14	which	which	PRON
ftr-435	2103	15	there	there	PRON
ftr-435	2103	16	was	be	VERB
ftr-435	2103	17	no	no	DET
ftr-435	2103	18	agreement	agreement	NOUN
ftr-435	2103	19	,	,	PUNCT
ftr-435	2103	20	understanding	understanding	NOUN
ftr-435	2103	21	,	,	PUNCT
ftr-435	2103	22	arrangement	arrangement	NOUN
ftr-435	2103	23	,	,	PUNCT
ftr-435	2103	24	or	or	CCONJ
ftr-435	2103	25	substantial	substantial	ADJ
ftr-435	2103	26	negotiations	negotiation	NOUN
ftr-435	2103	27	concerning	concern	VERB
ftr-435	2103	28	the	the	DET
ftr-435	2103	29	acquisition	acquisition	NOUN
ftr-435	2103	30	before	before	ADP
ftr-435	2103	31	a	a	DET
ftr-435	2103	32	date	date	NOUN
ftr-435	2103	33	that	that	PRON
ftr-435	2103	34	is	be	AUX
ftr-435	2103	35	6	6	NUM
ftr-435	2103	36	months	month	NOUN
ftr-435	2103	37	after	after	SCONJ
ftr-435	2103	38	the	the	DET
ftr-435	2103	39	distribution	distribution	NOUN
ftr-435	2103	40	is	be	AUX
ftr-435	2103	41	not	not	PART
ftr-435	2103	42	part	part	NOUN
ftr-435	2103	43	of	of	ADP
ftr-435	2103	44	a	a	DET
ftr-435	2103	45	plan	plan	NOUN
ftr-435	2103	46	.	.	PUNCT
ftr-435	2104	1	this	this	DET
ftr-435	2104	2	safe	safe	ADJ
ftr-435	2104	3	harbor	harbor	NOUN
ftr-435	2104	4	applies	apply	VERB
ftr-435	2104	5	where	where	SCONJ
ftr-435	2104	6	the	the	DET
ftr-435	2104	7	distribution	distribution	NOUN
ftr-435	2104	8	was	be	AUX
ftr-435	2104	9	motivated	motivate	VERB
ftr-435	2104	10	in	in	ADP
ftr-435	2104	11	whole	whole	ADJ
ftr-435	2104	12	or	or	CCONJ
ftr-435	2104	13	substantial	substantial	ADJ
ftr-435	2104	14	part	part	NOUN
ftr-435	2104	15	by	by	ADP
ftr-435	2104	16	a	a	DET
ftr-435	2104	17	business	business	NOUN
ftr-435	2104	18	purpose	purpose	NOUN
ftr-435	2104	19	to	to	PART
ftr-435	2104	20	facilitate	facilitate	VERB
ftr-435	2104	21	an	an	DET
ftr-435	2104	22	acquisition	acquisition	NOUN
ftr-435	2104	23	of	of	ADP
ftr-435	2104	24	no	no	DET
ftr-435	2104	25	more	more	ADJ
ftr-435	2104	26	than	than	ADP
ftr-435	2104	27	33	33	NUM
ftr-435	2104	28	%	%	NOUN
ftr-435	2104	29	of	of	ADP
ftr-435	2104	30	the	the	DET
ftr-435	2104	31	stock	stock	NOUN
ftr-435	2104	32	of	of	ADP
ftr-435	2104	33	either	either	CCONJ
ftr-435	2104	34	d	d	PROPN
ftr-435	2104	35	or	or	CCONJ
ftr-435	2104	36	c	c	NOUN
ftr-435	2104	37	,	,	PUNCT
ftr-435	2104	38	and	and	CCONJ
ftr-435	2104	39	no	no	DET
ftr-435	2104	40	more	more	ADJ
ftr-435	2104	41	than	than	ADP
ftr-435	2104	42	20	20	NUM
ftr-435	2104	43	percent	percent	NOUN
ftr-435	2104	44	of	of	ADP
ftr-435	2104	45	the	the	DET
ftr-435	2104	46	stock	stock	NOUN
ftr-435	2104	47	of	of	ADP
ftr-435	2104	48	the	the	DET
ftr-435	2104	49	corporation	corporation	NOUN
ftr-435	2104	50	whose	whose	DET
ftr-435	2104	51	stock	stock	NOUN
ftr-435	2104	52	was	be	AUX
ftr-435	2104	53	acquired	acquire	VERB
ftr-435	2104	54	in	in	ADP
ftr-435	2104	55	the	the	DET
ftr-435	2104	56	acquisition	acquisition	NOUN
ftr-435	2104	57	that	that	PRON
ftr-435	2104	58	motivated	motivate	VERB
ftr-435	2104	59	the	the	DET
ftr-435	2104	60	distribution	distribution	NOUN
ftr-435	2104	61	was	be	AUX
ftr-435	2104	62	either	either	CCONJ
ftr-435	2104	63	acquired	acquire	VERB
ftr-435	2104	64	or	or	CCONJ
ftr-435	2104	65	the	the	DET
ftr-435	2104	66	subject	subject	NOUN
ftr-435	2104	67	of	of	ADP
ftr-435	2104	68	an	an	DET
ftr-435	2104	69	agreement	agreement	NOUN
ftr-435	2104	70	,	,	PUNCT
ftr-435	2104	71	understanding	understanding	NOUN
ftr-435	2104	72	,	,	PUNCT
ftr-435	2104	73	arrangement	arrangement	NOUN
ftr-435	2104	74	,	,	PUNCT
ftr-435	2104	75	or	or	CCONJ
ftr-435	2104	76	substantial	substantial	ADJ
ftr-435	2104	77	negotiations	negotiation	NOUN
ftr-435	2104	78	before	before	ADP
ftr-435	2104	79	a	a	DET
ftr-435	2104	80	date	date	NOUN
ftr-435	2104	81	that	that	PRON
ftr-435	2104	82	is	be	AUX
ftr-435	2104	83	6	6	NUM
ftr-435	2104	84	months	month	NOUN
ftr-435	2104	85	after	after	ADP
ftr-435	2104	86	the	the	DET
ftr-435	2104	87	distribution	distribution	NOUN
ftr-435	2104	88	.	.	PUNCT
ftr-435	2105	1	(	(	PUNCT
ftr-435	2105	2	3	3	X
ftr-435	2105	3	)	)	PUNCT
ftr-435	2105	4	an	an	DET
ftr-435	2105	5	acquisition	acquisition	NOUN
ftr-435	2105	6	more	more	ADJ
ftr-435	2105	7	than	than	ADP
ftr-435	2105	8	2	2	NUM
ftr-435	2105	9	years	year	NOUN
ftr-435	2105	10	after	after	ADP
ftr-435	2105	11	a	a	DET
ftr-435	2105	12	distribution	distribution	NOUN
ftr-435	2105	13	if	if	SCONJ
ftr-435	2105	14	there	there	PRON
ftr-435	2105	15	was	be	VERB
ftr-435	2105	16	no	no	DET
ftr-435	2105	17	agreement	agreement	NOUN
ftr-435	2105	18	,	,	PUNCT
ftr-435	2105	19	understanding	understanding	NOUN
ftr-435	2105	20	,	,	PUNCT
ftr-435	2105	21	arrangement	arrangement	NOUN
ftr-435	2105	22	,	,	PUNCT
ftr-435	2105	23	or	or	CCONJ
ftr-435	2105	24	substantial	substantial	ADJ
ftr-435	2105	25	negotiations	negotiation	NOUN
ftr-435	2105	26	concerning	concern	VERB
ftr-435	2105	27	the	the	DET
ftr-435	2105	28	acquisition	acquisition	NOUN
ftr-435	2105	29	at	at	ADP
ftr-435	2105	30	the	the	DET
ftr-435	2105	31	time	time	NOUN
ftr-435	2105	32	of	of	ADP
ftr-435	2105	33	the	the	DET
ftr-435	2105	34	distribution	distribution	NOUN
ftr-435	2105	35	or	or	CCONJ
ftr-435	2105	36	within	within	ADP
ftr-435	2105	37	6	6	NUM
ftr-435	2105	38	months	month	NOUN
ftr-435	2105	39	thereafter	thereafter	ADV
ftr-435	2105	40	is	be	AUX
ftr-435	2105	41	not	not	PART
ftr-435	2105	42	part	part	NOUN
ftr-435	2105	43	of	of	ADP
ftr-435	2105	44	a	a	DET
ftr-435	2105	45	plan	plan	NOUN
ftr-435	2105	46	.	.	PUNCT
ftr-435	2106	1	(	(	PUNCT
ftr-435	2106	2	4	4	X
ftr-435	2106	3	)	)	PUNCT
ftr-435	2106	4	an	an	DET
ftr-435	2106	5	acquisition	acquisition	NOUN
ftr-435	2106	6	more	more	ADJ
ftr-435	2106	7	than	than	ADP
ftr-435	2106	8	2	2	NUM
ftr-435	2106	9	years	year	NOUN
ftr-435	2106	10	before	before	ADP
ftr-435	2106	11	a	a	DET
ftr-435	2106	12	distribution	distribution	NOUN
ftr-435	2106	13	if	if	SCONJ
ftr-435	2106	14	there	there	PRON
ftr-435	2106	15	was	be	VERB
ftr-435	2106	16	no	no	DET
ftr-435	2106	17	agreement	agreement	NOUN
ftr-435	2106	18	,	,	PUNCT
ftr-435	2106	19	understanding	understanding	NOUN
ftr-435	2106	20	,	,	PUNCT
ftr-435	2106	21	arrangement	arrangement	NOUN
ftr-435	2106	22	,	,	PUNCT
ftr-435	2106	23	or	or	CCONJ
ftr-435	2106	24	substantial	substantial	ADJ
ftr-435	2106	25	negotiations	negotiation	NOUN
ftr-435	2106	26	concerning	concern	VERB
ftr-435	2106	27	the	the	DET
ftr-435	2106	28	distribution	distribution	NOUN
ftr-435	2106	29	at	at	ADP
ftr-435	2106	30	the	the	DET
ftr-435	2106	31	time	time	NOUN
ftr-435	2106	32	of	of	ADP
ftr-435	2106	33	the	the	DET
ftr-435	2106	34	acquisition	acquisition	NOUN
ftr-435	2106	35	or	or	CCONJ
ftr-435	2106	36	within	within	ADP
ftr-435	2106	37	6	6	NUM
ftr-435	2106	38	months	month	NOUN
ftr-435	2106	39	thereafter	thereafter	ADV
ftr-435	2106	40	is	be	AUX
ftr-435	2106	41	not	not	PART
ftr-435	2106	42	part	part	NOUN
ftr-435	2106	43	of	of	ADP
ftr-435	2106	44	a	a	DET
ftr-435	2106	45	plan	plan	NOUN
ftr-435	2106	46	.	.	PUNCT
ftr-435	2107	1	(	(	PUNCT
ftr-435	2107	2	5	5	X
ftr-435	2107	3	)	)	PUNCT
ftr-435	2107	4	if	if	SCONJ
ftr-435	2107	5	d	d	PROPN
ftr-435	2107	6	or	or	CCONJ
ftr-435	2107	7	c	c	PROPN
ftr-435	2107	8	is	be	AUX
ftr-435	2107	9	listed	list	VERB
ftr-435	2107	10	on	on	ADP
ftr-435	2107	11	an	an	DET
ftr-435	2107	12	established	establish	VERB
ftr-435	2107	13	market	market	NOUN
ftr-435	2107	14	,	,	PUNCT
ftr-435	2107	15	an	an	DET
ftr-435	2107	16	acquisition	acquisition	NOUN
ftr-435	2107	17	if	if	SCONJ
ftr-435	2107	18	the	the	DET
ftr-435	2107	19	stock	stock	NOUN
ftr-435	2107	20	is	be	AUX
ftr-435	2107	21	transferred	transfer	VERB
ftr-435	2107	22	between	between	ADP
ftr-435	2107	23	shareholders	shareholder	NOUN
ftr-435	2107	24	of	of	ADP
ftr-435	2107	25	d	d	PROPN
ftr-435	2107	26	or	or	CCONJ
ftr-435	2107	27	c	c	NOUN
ftr-435	2107	28	who	who	PRON
ftr-435	2107	29	are	be	AUX
ftr-435	2107	30	not	not	PART
ftr-435	2107	31	5percent	5percent	NUM
ftr-435	2107	32	shareholders	shareholder	NOUN
ftr-435	2107	33	is	be	AUX
ftr-435	2107	34	not	not	PART
ftr-435	2107	35	part	part	NOUN
ftr-435	2107	36	of	of	ADP
ftr-435	2107	37	a	a	DET
ftr-435	2107	38	plan	plan	NOUN
ftr-435	2107	39	.	.	PUNCT
ftr-435	2108	1	this	this	DET
ftr-435	2108	2	safe	safe	ADJ
ftr-435	2108	3	harbor	harbor	NOUN
ftr-435	2108	4	is	be	AUX
ftr-435	2108	5	subject	subject	ADJ
ftr-435	2108	6	to	to	ADP
ftr-435	2108	7	certain	certain	ADJ
ftr-435	2108	8	exceptions	exception	NOUN
ftr-435	2108	9	.	.	PUNCT
ftr-435	2109	1	(	(	PUNCT
ftr-435	2109	2	6	6	NUM
ftr-435	2109	3	)	)	PUNCT
ftr-435	2109	4	an	an	DET
ftr-435	2109	5	acquisition	acquisition	NOUN
ftr-435	2109	6	of	of	ADP
ftr-435	2109	7	stock	stock	NOUN
ftr-435	2109	8	by	by	ADP
ftr-435	2109	9	an	an	DET
ftr-435	2109	10	employee	employee	NOUN
ftr-435	2109	11	or	or	CCONJ
ftr-435	2109	12	director	director	NOUN
ftr-435	2109	13	in	in	ADP
ftr-435	2109	14	connection	connection	NOUN
ftr-435	2109	15	with	with	ADP
ftr-435	2109	16	the	the	DET
ftr-435	2109	17	performance	performance	NOUN
ftr-435	2109	18	of	of	ADP
ftr-435	2109	19	services	service	NOUN
ftr-435	2109	20	,	,	PUNCT
ftr-435	2109	21	including	include	VERB
ftr-435	2109	22	an	an	DET
ftr-435	2109	23	acquisition	acquisition	NOUN
ftr-435	2109	24	resulting	result	VERB
ftr-435	2109	25	from	from	ADP
ftr-435	2109	26	the	the	DET
ftr-435	2109	27	exercise	exercise	NOUN
ftr-435	2109	28	of	of	ADP
ftr-435	2109	29	certain	certain	ADJ
ftr-435	2109	30	compensatory	compensatory	ADJ
ftr-435	2109	31	stock	stock	NOUN
ftr-435	2109	32	options	option	NOUN
ftr-435	2109	33	,	,	PUNCT
ftr-435	2109	34	is	be	AUX
ftr-435	2109	35	not	not	PART
ftr-435	2109	36	part	part	NOUN
ftr-435	2109	37	of	of	ADP
ftr-435	2109	38	a	a	DET
ftr-435	2109	39	plan	plan	NOUN
ftr-435	2109	40	.	.	PUNCT
ftr-435	2110	1	�	�	PROPN
ftr-435	2110	2	for	for	ADP
ftr-435	2110	3	all	all	DET
ftr-435	2110	4	purposes	purpose	NOUN
ftr-435	2110	5	,	,	PUNCT
ftr-435	2110	6	depending	depend	VERB
ftr-435	2110	7	on	on	ADP
ftr-435	2110	8	all	all	DET
ftr-435	2110	9	relevant	relevant	ADJ
ftr-435	2110	10	facts	fact	NOUN
ftr-435	2110	11	and	and	CCONJ
ftr-435	2110	12	circumstances	circumstance	NOUN
ftr-435	2110	13	,	,	PUNCT
ftr-435	2110	14	parties	party	NOUN
ftr-435	2110	15	can	can	AUX
ftr-435	2110	16	have	have	VERB
ftr-435	2110	17	an	an	DET
ftr-435	2110	18	agreement	agreement	NOUN
ftr-435	2110	19	,	,	PUNCT
ftr-435	2110	20	understanding	understanding	NOUN
ftr-435	2110	21	,	,	PUNCT
ftr-435	2110	22	or	or	CCONJ
ftr-435	2110	23	arrangement	arrangement	NOUN
ftr-435	2110	24	even	even	ADV
ftr-435	2110	25	though	though	SCONJ
ftr-435	2110	26	they	they	PRON
ftr-435	2110	27	have	have	AUX
ftr-435	2110	28	not	not	PART
ftr-435	2110	29	reached	reach	VERB
ftr-435	2110	30	agreement	agreement	NOUN
ftr-435	2110	31	on	on	ADP
ftr-435	2110	32	all	all	DET
ftr-435	2110	33	terms	term	NOUN
ftr-435	2110	34	.	.	PUNCT
ftr-435	2111	1	under	under	ADP
ftr-435	2111	2	certain	certain	ADJ
ftr-435	2111	3	circumstances	circumstance	NOUN
ftr-435	2111	4	,	,	PUNCT
ftr-435	2111	5	such	such	ADJ
ftr-435	2111	6	as	as	ADP
ftr-435	2111	7	in	in	ADP
ftr-435	2111	8	public	public	ADJ
ftr-435	2111	9	offerings	offering	NOUN
ftr-435	2111	10	or	or	CCONJ
ftr-435	2111	11	auctions	auction	NOUN
ftr-435	2111	12	of	of	ADP
ftr-435	2111	13	d	d	NOUN
ftr-435	2111	14	or	or	CCONJ
ftr-435	2111	15	c	c	NOUN
ftr-435	2111	16	stock	stock	NOUN
ftr-435	2111	17	,	,	PUNCT
ftr-435	2111	18	an	an	DET
ftr-435	2111	19	agreement	agreement	NOUN
ftr-435	2111	20	,	,	PUNCT
ftr-435	2111	21	understanding	understanding	NOUN
ftr-435	2111	22	,	,	PUNCT
ftr-435	2111	23	arrangement	arrangement	NOUN
ftr-435	2111	24	,	,	PUNCT
ftr-435	2111	25	or	or	CCONJ
ftr-435	2111	26	substantial	substantial	ADJ
ftr-435	2111	27	negotiations	negotiation	NOUN
ftr-435	2111	28	can	can	AUX
ftr-435	2111	29	exist	exist	VERB
ftr-435	2111	30	722	722	NUM
ftr-435	2111	31	florida	florida	PROPN
ftr-435	2111	32	tax	tax	NOUN
ftr-435	2111	33	review	review	NOUN
ftr-435	2111	34	[	[	X
ftr-435	2111	35	vol.5	vol.5	NOUN
ftr-435	2111	36	:	:	PUNCT
ftr-435	2111	37	si	si	X
ftr-435	2111	38	regarding	regard	VERB
ftr-435	2111	39	an	an	DET
ftr-435	2111	40	acquisition	acquisition	NOUN
ftr-435	2111	41	even	even	ADV
ftr-435	2111	42	if	if	SCONJ
ftr-435	2111	43	the	the	DET
ftr-435	2111	44	acquirer	acquirer	NOUN
ftr-435	2111	45	has	have	AUX
ftr-435	2111	46	not	not	PART
ftr-435	2111	47	been	be	AUX
ftr-435	2111	48	specifically	specifically	ADV
ftr-435	2111	49	identified	identify	VERB
ftr-435	2111	50	.	.	PUNCT
ftr-435	2112	1	special	special	ADJ
ftr-435	2112	2	rules	rule	NOUN
ftr-435	2112	3	deal	deal	VERB
ftr-435	2112	4	with	with	ADP
ftr-435	2112	5	options	option	NOUN
ftr-435	2112	6	.	.	PUNCT
ftr-435	2113	1	these	these	DET
ftr-435	2113	2	proposed	propose	VERB
ftr-435	2113	3	rules	rule	NOUN
ftr-435	2113	4	are	be	AUX
ftr-435	2113	5	to	to	PART
ftr-435	2113	6	be	be	AUX
ftr-435	2113	7	effective	effective	ADJ
ftr-435	2113	8	upon	upon	SCONJ
ftr-435	2113	9	the	the	DET
ftr-435	2113	10	publication	publication	NOUN
ftr-435	2113	11	of	of	ADP
ftr-435	2113	12	final	final	ADJ
ftr-435	2113	13	regulations	regulation	NOUN
ftr-435	2113	14	.	.	PUNCT
ftr-435	2114	1	a.	a.	NOUN
ftr-435	2115	1	and	and	CCONJ
ftr-435	2115	2	apparently	apparently	ADV
ftr-435	2115	3	the	the	DET
ftr-435	2115	4	government	government	NOUN
ftr-435	2115	5	thinks	think	VERB
ftr-435	2115	6	it	it	PRON
ftr-435	2115	7	did	do	VERB
ftr-435	2115	8	a	a	DET
ftr-435	2115	9	better	well	ADJ
ftr-435	2115	10	job	job	NOUN
ftr-435	2115	11	on	on	ADP
ftr-435	2115	12	the	the	DET
ftr-435	2115	13	regulations	regulation	NOUN
ftr-435	2115	14	the	the	DET
ftr-435	2115	15	second	second	ADJ
ftr-435	2115	16	time	time	NOUN
ftr-435	2115	17	around	around	ADP
ftr-435	2115	18	.	.	PUNCT
ftr-435	2116	1	t.d	t.d	PROPN
ftr-435	2116	2	.	.	NOUN
ftr-435	2116	3	8960	8960	NUM
ftr-435	2116	4	,	,	PUNCT
ftr-435	2116	5	guidance	guidance	NOUN
ftr-435	2116	6	under	under	ADP
ftr-435	2116	7	section	section	NOUN
ftr-435	2116	8	355(e	355(e	PROPN
ftr-435	2116	9	)	)	PUNCT
ftr-435	2116	10	;	;	PUNCT
ftr-435	2116	11	recognition	recognition	NOUN
ftr-435	2116	12	of	of	ADP
ftr-435	2116	13	gain	gain	NOUN
ftr-435	2116	14	on	on	ADP
ftr-435	2116	15	certain	certain	ADJ
ftr-435	2116	16	distributions	distribution	NOUN
ftr-435	2116	17	of	of	ADP
ftr-435	2116	18	stock	stock	NOUN
ftr-435	2116	19	or	or	CCONJ
ftr-435	2116	20	securities	security	NOUN
ftr-435	2116	21	in	in	ADP
ftr-435	2116	22	connection	connection	NOUN
ftr-435	2116	23	with	with	ADP
ftr-435	2116	24	an	an	DET
ftr-435	2116	25	acquisition	acquisition	NOUN
ftr-435	2116	26	,	,	PUNCT
ftr-435	2116	27	66	66	NUM
ftr-435	2116	28	f.r	f.r	PROPN
ftr-435	2116	29	.	.	PROPN
ftr-435	2116	30	40590	40590	NUM
ftr-435	2116	31	(	(	PUNCT
ftr-435	2116	32	8/3/01	8/3/01	NUM
ftr-435	2116	33	)	)	PUNCT
ftr-435	2116	34	.	.	PUNCT
ftr-435	2117	1	the	the	DET
ftr-435	2117	2	treasury	treasury	NOUN
ftr-435	2117	3	has	have	AUX
ftr-435	2117	4	promulgated	promulgate	VERB
ftr-435	2117	5	temporary	temporary	ADJ
ftr-435	2117	6	regulations	regulation	NOUN
ftr-435	2117	7	identical	identical	ADJ
ftr-435	2117	8	to	to	ADP
ftr-435	2117	9	the	the	DET
ftr-435	2117	10	proposed	propose	VERB
ftr-435	2117	11	regulations	regulation	NOUN
ftr-435	2117	12	,	,	PUNCT
ftr-435	2117	13	except	except	SCONJ
ftr-435	2117	14	that	that	SCONJ
ftr-435	2117	15	the	the	DET
ftr-435	2117	16	temporary	temporary	ADJ
ftr-435	2117	17	regulations	regulation	NOUN
ftr-435	2117	18	reserve	reserve	VERB
ftr-435	2117	19	§	§	PROPN
ftr-435	2117	20	1.355	1.355	NUM
ftr-435	2117	21	-	-	SYM
ftr-435	2117	22	7(e)(6	7(e)(6	NUM
ftr-435	2117	23	)	)	PUNCT
ftr-435	2117	24	(	(	PUNCT
ftr-435	2117	25	suspending	suspend	VERB
ftr-435	2117	26	the	the	DET
ftr-435	2117	27	running	running	NOUN
ftr-435	2117	28	of	of	ADP
ftr-435	2117	29	any	any	DET
ftr-435	2117	30	time	time	NOUN
ftr-435	2117	31	period	period	NOUN
ftr-435	2117	32	during	during	ADP
ftr-435	2117	33	which	which	PRON
ftr-435	2117	34	there	there	PRON
ftr-435	2117	35	is	be	VERB
ftr-435	2117	36	a	a	DET
ftr-435	2117	37	substantial	substantial	ADJ
ftr-435	2117	38	diminution	diminution	NOUN
ftr-435	2117	39	of	of	ADP
ftr-435	2117	40	risk	risk	NOUN
ftr-435	2117	41	of	of	ADP
ftr-435	2117	42	loss	loss	NOUN
ftr-435	2117	43	under	under	ADP
ftr-435	2117	44	the	the	DET
ftr-435	2117	45	principles	principle	NOUN
ftr-435	2117	46	of	of	ADP
ftr-435	2117	47	§	§	PROPN
ftr-435	2117	48	355(d)(6)(b	355(d)(6)(b	PROPN
ftr-435	2117	49	)	)	PUNCT
ftr-435	2117	50	)	)	PUNCT
ftr-435	2117	51	and	and	CCONJ
ftr-435	2117	52	example	example	NOUN
ftr-435	2117	53	7	7	NUM
ftr-435	2117	54	of	of	ADP
ftr-435	2117	55	the	the	DET
ftr-435	2117	56	proposed	propose	VERB
ftr-435	2117	57	regulations	regulation	NOUN
ftr-435	2117	58	(	(	PUNCT
ftr-435	2117	59	interpreting	interpret	VERB
ftr-435	2117	60	the	the	DET
ftr-435	2117	61	term	term	NOUN
ftr-435	2117	62	�	�	PROPN
ftr-435	2117	63	similar	similar	ADJ
ftr-435	2117	64	acquisition	acquisition	NOUN
ftr-435	2117	65	�	�	PROPN
ftr-435	2117	66	in	in	ADP
ftr-435	2117	67	the	the	DET
ftr-435	2117	68	context	context	NOUN
ftr-435	2117	69	of	of	ADP
ftr-435	2117	70	a	a	DET
ftr-435	2117	71	situation	situation	NOUN
ftr-435	2117	72	involving	involve	VERB
ftr-435	2117	73	multiple	multiple	ADJ
ftr-435	2117	74	acquisitions	acquisition	NOUN
ftr-435	2117	75	)	)	PUNCT
ftr-435	2117	76	.	.	PUNCT
ftr-435	2118	1	2	2	X
ftr-435	2118	2	.	.	X
ftr-435	2118	3	when	when	SCONJ
ftr-435	2118	4	the	the	DET
ftr-435	2118	5	statute	statute	NOUN
ftr-435	2118	6	is	be	AUX
ftr-435	2118	7	unhelpful	unhelpful	ADJ
ftr-435	2118	8	,	,	PUNCT
ftr-435	2118	9	call	call	VERB
ftr-435	2118	10	on	on	ADP
ftr-435	2118	11	the	the	DET
ftr-435	2118	12	legislative	legislative	ADJ
ftr-435	2118	13	history	history	NOUN
ftr-435	2118	14	of	of	ADP
ftr-435	2118	15	a	a	DET
ftr-435	2118	16	related	related	ADJ
ftr-435	2118	17	provision	provision	NOUN
ftr-435	2118	18	for	for	ADP
ftr-435	2118	19	some	some	DET
ftr-435	2118	20	help	help	NOUN
ftr-435	2118	21	.	.	PUNCT
ftr-435	2119	1	rev	rev	PROPN
ftr-435	2119	2	.	.	PROPN
ftr-435	2120	1	rul	rul	PROPN
ftr-435	2120	2	.	.	PUNCT
ftr-435	2120	3	2001	2001	NUM
ftr-435	2120	4	-	-	SYM
ftr-435	2120	5	24	24	NUM
ftr-435	2120	6	,	,	PUNCT
ftr-435	2120	7	2001	2001	NUM
ftr-435	2120	8	-	-	SYM
ftr-435	2120	9	22	22	NUM
ftr-435	2120	10	i.r.b	i.r.b	NOUN
ftr-435	2120	11	.	.	PUNCT
ftr-435	2121	1	1290	1290	NUM
ftr-435	2121	2	(	(	PUNCT
ftr-435	2121	3	6/29/01	6/29/01	NUM
ftr-435	2121	4	)	)	PUNCT
ftr-435	2121	5	.	.	PUNCT
ftr-435	2122	1	the	the	DET
ftr-435	2122	2	irs	irs	PROPN
ftr-435	2122	3	ruled	rule	VERB
ftr-435	2122	4	that	that	SCONJ
ftr-435	2122	5	the	the	DET
ftr-435	2122	6	parent	parent	NOUN
ftr-435	2122	7	acquiring	acquire	VERB
ftr-435	2122	8	corporation	corporation	NOUN
ftr-435	2122	9	in	in	ADP
ftr-435	2122	10	a	a	DET
ftr-435	2122	11	§	§	PROPN
ftr-435	2122	12	368(a)(2)(d	368(a)(2)(d	PROPN
ftr-435	2122	13	)	)	PUNCT
ftr-435	2122	14	forward	forward	ADV
ftr-435	2122	15	triangular	triangular	NOUN
ftr-435	2122	16	merger	merger	NOUN
ftr-435	2122	17	may	may	AUX
ftr-435	2122	18	drop	drop	VERB
ftr-435	2122	19	the	the	DET
ftr-435	2122	20	acquisition	acquisition	NOUN
ftr-435	2122	21	subsidiary	subsidiary	NOUN
ftr-435	2122	22	into	into	ADP
ftr-435	2122	23	a	a	DET
ftr-435	2122	24	different	different	ADJ
ftr-435	2122	25	subsidiary	subsidiary	NOUN
ftr-435	2122	26	.	.	PUNCT
ftr-435	2123	1	under	under	ADP
ftr-435	2123	2	reg	reg	NOUN
ftr-435	2123	3	.	.	PUNCT
ftr-435	2124	1	§	§	PROPN
ftr-435	2124	2	1.368	1.368	NUM
ftr-435	2124	3	-	-	SYM
ftr-435	2124	4	1(d)(4	1(d)(4	NUM
ftr-435	2124	5	)	)	PUNCT
ftr-435	2124	6	,	,	PUNCT
ftr-435	2124	7	the	the	DET
ftr-435	2124	8	continuity	continuity	NOUN
ftr-435	2124	9	of	of	ADP
ftr-435	2124	10	business	business	NOUN
ftr-435	2124	11	enterprise	enterprise	NOUN
ftr-435	2124	12	requirement	requirement	NOUN
ftr-435	2124	13	is	be	AUX
ftr-435	2124	14	met	meet	VERB
ftr-435	2124	15	.	.	PUNCT
ftr-435	2125	1	reg	reg	NOUN
ftr-435	2125	2	.	.	PUNCT
ftr-435	2126	1	§	§	PROPN
ftr-435	2126	2	1.368	1.368	NUM
ftr-435	2126	3	-	-	SYM
ftr-435	2126	4	2(f	2(f	NUM
ftr-435	2126	5	)	)	PUNCT
ftr-435	2126	6	provides	provide	VERB
ftr-435	2126	7	that	that	SCONJ
ftr-435	2126	8	a	a	DET
ftr-435	2126	9	corporation	corporation	NOUN
ftr-435	2126	10	remains	remain	VERB
ftr-435	2126	11	a	a	DET
ftr-435	2126	12	�	�	NOUN
ftr-435	2126	13	party	party	NOUN
ftr-435	2126	14	to	to	ADP
ftr-435	2126	15	the	the	DET
ftr-435	2126	16	reorganization	reorganization	NOUN
ftr-435	2126	17	�	�	PROPN
ftr-435	2126	18	if	if	SCONJ
ftr-435	2126	19	following	follow	VERB
ftr-435	2126	20	an	an	DET
ftr-435	2126	21	acquisition	acquisition	NOUN
ftr-435	2126	22	,	,	PUNCT
ftr-435	2126	23	stock	stock	NOUN
ftr-435	2126	24	or	or	CCONJ
ftr-435	2126	25	assets	asset	NOUN
ftr-435	2126	26	are	be	AUX
ftr-435	2126	27	transferred	transfer	VERB
ftr-435	2126	28	in	in	ADP
ftr-435	2126	29	a	a	DET
ftr-435	2126	30	transaction	transaction	NOUN
ftr-435	2126	31	described	describe	VERB
ftr-435	2126	32	in	in	ADP
ftr-435	2126	33	reg	reg	NOUN
ftr-435	2126	34	.	.	PUNCT
ftr-435	2127	1	§	§	PROPN
ftr-435	2127	2	1.368	1.368	NUM
ftr-435	2127	3	-	-	SYM
ftr-435	2127	4	2(k	2(k	NUM
ftr-435	2127	5	)	)	PUNCT
ftr-435	2127	6	,	,	PUNCT
ftr-435	2127	7	but	but	CCONJ
ftr-435	2127	8	reg	reg	NOUN
ftr-435	2127	9	.	.	PUNCT
ftr-435	2128	1	§	§	PROPN
ftr-435	2128	2	1.368	1.368	NUM
ftr-435	2128	3	-	-	SYM
ftr-435	2128	4	2(k	2(k	NUM
ftr-435	2128	5	)	)	PUNCT
ftr-435	2128	6	refers	refer	VERB
ftr-435	2128	7	only	only	ADV
ftr-435	2128	8	to	to	PART
ftr-435	2128	9	reverse	reverse	VERB
ftr-435	2128	10	triangular	triangular	NOUN
ftr-435	2128	11	mergers	merger	NOUN
ftr-435	2128	12	under	under	ADP
ftr-435	2128	13	§	§	PROPN
ftr-435	2128	14	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-435	2128	15	)	)	PUNCT
ftr-435	2128	16	.	.	PUNCT
ftr-435	2129	1	if	if	SCONJ
ftr-435	2129	2	the	the	DET
ftr-435	2129	3	transaction	transaction	NOUN
ftr-435	2129	4	were	be	AUX
ftr-435	2129	5	recast	recast	VERB
ftr-435	2129	6	under	under	ADP
ftr-435	2129	7	the	the	DET
ftr-435	2129	8	step	step	NOUN
ftr-435	2129	9	transaction	transaction	NOUN
ftr-435	2129	10	doctrine	doctrine	NOUN
ftr-435	2129	11	as	as	ADP
ftr-435	2129	12	a	a	DET
ftr-435	2129	13	merger	merger	NOUN
ftr-435	2129	14	into	into	ADP
ftr-435	2129	15	a	a	DET
ftr-435	2129	16	second	second	ADJ
ftr-435	2129	17	tier	tier	NOUN
ftr-435	2129	18	subsidiary	subsidiary	NOUN
ftr-435	2129	19	,	,	PUNCT
ftr-435	2129	20	the	the	DET
ftr-435	2129	21	parent	parent	NOUN
ftr-435	2129	22	would	would	AUX
ftr-435	2129	23	not	not	PART
ftr-435	2129	24	be	be	AUX
ftr-435	2129	25	a	a	DET
ftr-435	2129	26	party	party	NOUN
ftr-435	2129	27	to	to	ADP
ftr-435	2129	28	the	the	DET
ftr-435	2129	29	reorganization	reorganization	NOUN
ftr-435	2129	30	.	.	PUNCT
ftr-435	2130	1	because	because	SCONJ
ftr-435	2130	2	the	the	DET
ftr-435	2130	3	legislative	legislative	ADJ
ftr-435	2130	4	history	history	NOUN
ftr-435	2130	5	of	of	ADP
ftr-435	2130	6	§	§	PROPN
ftr-435	2130	7	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-435	2130	8	)	)	PUNCT
ftr-435	2130	9	suggests	suggest	VERB
ftr-435	2130	10	that	that	SCONJ
ftr-435	2130	11	forward	forward	ADV
ftr-435	2130	12	and	and	CCONJ
ftr-435	2130	13	reverse	reverse	VERB
ftr-435	2130	14	triangular	triangular	NOUN
ftr-435	2130	15	mergers	merger	NOUN
ftr-435	2130	16	should	should	AUX
ftr-435	2130	17	be	be	AUX
ftr-435	2130	18	treated	treat	VERB
ftr-435	2130	19	similarly	similarly	ADV
ftr-435	2130	20	,	,	PUNCT
ftr-435	2130	21	the	the	DET
ftr-435	2130	22	irs	irs	PROPN
ftr-435	2130	23	will	will	AUX
ftr-435	2130	24	not	not	PART
ftr-435	2130	25	apply	apply	VERB
ftr-435	2130	26	the	the	DET
ftr-435	2130	27	step	step	NOUN
ftr-435	2130	28	transaction	transaction	NOUN
ftr-435	2130	29	doctrine	doctrine	NOUN
ftr-435	2130	30	.	.	PUNCT
ftr-435	2131	1	the	the	DET
ftr-435	2131	2	transaction	transaction	NOUN
ftr-435	2131	3	qualifies	qualify	VERB
ftr-435	2131	4	under	under	ADP
ftr-435	2131	5	§	§	PROPN
ftr-435	2131	6	368(a)(2)(d	368(a)(2)(d	PROPN
ftr-435	2131	7	)	)	PUNCT
ftr-435	2131	8	.	.	PUNCT
ftr-435	2132	1	section	section	NOUN
ftr-435	2132	2	368(a)(2)(c	368(a)(2)(c	NUM
ftr-435	2132	3	)	)	PUNCT
ftr-435	2132	4	,	,	PUNCT
ftr-435	2132	5	which	which	PRON
ftr-435	2132	6	does	do	AUX
ftr-435	2132	7	not	not	PART
ftr-435	2132	8	apply	apply	VERB
ftr-435	2132	9	,	,	PUNCT
ftr-435	2132	10	is	be	AUX
ftr-435	2132	11	permissive	permissive	ADJ
ftr-435	2132	12	rather	rather	ADV
ftr-435	2132	13	than	than	ADP
ftr-435	2132	14	restrictive	restrictive	ADJ
ftr-435	2132	15	.	.	PUNCT
ftr-435	2133	1	3	3	X
ftr-435	2133	2	.	.	X
ftr-435	2133	3	�	�	PROPN
ftr-435	2133	4	holds	hold	VERB
ftr-435	2133	5	�	�	PROPN
ftr-435	2133	6	in	in	ADP
ftr-435	2133	7	§	§	PROPN
ftr-435	2133	8	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-435	2133	9	)	)	PUNCT
ftr-435	2133	10	means	mean	VERB
ftr-435	2133	11	the	the	DET
ftr-435	2133	12	same	same	ADJ
ftr-435	2133	13	as	as	ADP
ftr-435	2133	14	�	�	PROPN
ftr-435	2133	15	acquire[s	acquire[s	PROPN
ftr-435	2133	16	]	]	X
ftr-435	2133	17	�	�	PROPN
ftr-435	2133	18	in	in	ADP
ftr-435	2133	19	§	§	PROPN
ftr-435	2133	20	368(a)(1)(c	368(a)(1)(c	PROPN
ftr-435	2133	21	)	)	PUNCT
ftr-435	2133	22	.	.	PUNCT
ftr-435	2134	1	rev	rev	PROPN
ftr-435	2134	2	.	.	PUNCT
ftr-435	2135	1	rul	rul	PROPN
ftr-435	2135	2	.	.	PUNCT
ftr-435	2135	3	2001	2001	NUM
ftr-435	2135	4	-	-	SYM
ftr-435	2135	5	25	25	NUM
ftr-435	2135	6	,	,	PUNCT
ftr-435	2135	7	2001	2001	NUM
ftr-435	2135	8	-	-	SYM
ftr-435	2135	9	22	22	NUM
ftr-435	2135	10	i.r.b	i.r.b	NOUN
ftr-435	2135	11	.	.	PUNCT
ftr-435	2136	1	1291	1291	NUM
ftr-435	2136	2	(	(	PUNCT
ftr-435	2136	3	5/29/01	5/29/01	NUM
ftr-435	2136	4	)	)	PUNCT
ftr-435	2136	5	.	.	PUNCT
ftr-435	2137	1	the	the	DET
ftr-435	2137	2	irs	irs	PROPN
ftr-435	2137	3	has	have	AUX
ftr-435	2137	4	ruled	rule	VERB
ftr-435	2137	5	that	that	SCONJ
ftr-435	2137	6	a	a	DET
ftr-435	2137	7	reverse	reverse	ADJ
ftr-435	2137	8	triangular	triangular	NOUN
ftr-435	2137	9	merger	merger	NOUN
ftr-435	2137	10	that	that	PRON
ftr-435	2137	11	otherwise	otherwise	ADV
ftr-435	2137	12	qualified	qualify	VERB
ftr-435	2137	13	under	under	ADP
ftr-435	2137	14	§	§	PROPN
ftr-435	2137	15	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-435	2137	16	)	)	PUNCT
ftr-435	2137	17	was	be	AUX
ftr-435	2137	18	not	not	PART
ftr-435	2137	19	disqualified	disqualify	VERB
ftr-435	2137	20	by	by	ADP
ftr-435	2137	21	virtue	virtue	NOUN
ftr-435	2137	22	of	of	ADP
ftr-435	2137	23	the	the	DET
ftr-435	2137	24	fact	fact	NOUN
ftr-435	2137	25	that	that	SCONJ
ftr-435	2137	26	immediately	immediately	ADV
ftr-435	2137	27	after	after	ADP
ftr-435	2137	28	the	the	DET
ftr-435	2137	29	merger	merger	NOUN
ftr-435	2137	30	and	and	CCONJ
ftr-435	2137	31	as	as	ADP
ftr-435	2137	32	part	part	NOUN
ftr-435	2137	33	of	of	ADP
ftr-435	2137	34	a	a	DET
ftr-435	2137	35	plan	plan	NOUN
ftr-435	2137	36	that	that	PRON
ftr-435	2137	37	included	include	VERB
ftr-435	2137	38	the	the	DET
ftr-435	2137	39	merger	merger	NOUN
ftr-435	2137	40	,	,	PUNCT
ftr-435	2137	41	the	the	DET
ftr-435	2137	42	surviving	survive	VERB
ftr-435	2137	43	target	target	NOUN
ftr-435	2137	44	corporation	corporation	NOUN
ftr-435	2137	45	sold	sell	VERB
ftr-435	2137	46	fifty	fifty	NUM
ftr-435	2137	47	percent	percent	NOUN
ftr-435	2137	48	of	of	ADP
ftr-435	2137	49	its	its	PRON
ftr-435	2137	50	operating	operate	VERB
ftr-435	2137	51	assets	asset	NOUN
ftr-435	2137	52	to	to	ADP
ftr-435	2137	53	an	an	DET
ftr-435	2137	54	unrelated	unrelated	ADJ
ftr-435	2137	55	corporation	corporation	NOUN
ftr-435	2137	56	for	for	ADP
ftr-435	2137	57	cash	cash	NOUN
ftr-435	2137	58	.	.	PUNCT
ftr-435	2138	1	the	the	DET
ftr-435	2138	2	irs	irs	PROPN
ftr-435	2138	3	concluded	conclude	VERB
ftr-435	2138	4	that	that	SCONJ
ftr-435	2138	5	rev	rev	PROPN
ftr-435	2138	6	.	.	PROPN
ftr-435	2139	1	rul	rul	PROPN
ftr-435	2139	2	.	.	PUNCT
ftr-435	2140	1	88	88	NUM
ftr-435	2140	2	-	-	SYM
ftr-435	2140	3	48	48	NUM
ftr-435	2140	4	,	,	PUNCT
ftr-435	2140	5	1988	1988	NUM
ftr-435	2140	6	-	-	SYM
ftr-435	2140	7	1	1	NUM
ftr-435	2140	8	c.b	c.b	PROPN
ftr-435	2140	9	.	.	PROPN
ftr-435	2140	10	117	117	NUM
ftr-435	2140	11	,	,	PUNCT
ftr-435	2140	12	should	should	AUX
ftr-435	2140	13	be	be	AUX
ftr-435	2140	14	applied	apply	VERB
ftr-435	2140	15	to	to	PART
ftr-435	2140	16	conclude	conclude	VERB
ftr-435	2140	17	that	that	SCONJ
ftr-435	2140	18	the	the	DET
ftr-435	2140	19	�	�	NOUN
ftr-435	2140	20	substantially	substantially	ADV
ftr-435	2140	21	all	all	PRON
ftr-435	2140	22	of	of	ADP
ftr-435	2140	23	the	the	DET
ftr-435	2140	24	properties	property	NOUN
ftr-435	2140	25	�	�	PROPN
ftr-435	2140	26	requirement	requirement	NOUN
ftr-435	2140	27	had	have	AUX
ftr-435	2140	28	been	be	AUX
ftr-435	2140	29	met	meet	VERB
ftr-435	2140	30	when	when	SCONJ
ftr-435	2140	31	50	50	NUM
ftr-435	2140	32	percent	percent	NOUN
ftr-435	2140	33	of	of	ADP
ftr-435	2140	34	the	the	DET
ftr-435	2140	35	target	target	NOUN
ftr-435	2140	36	�	�	NOUN
ftr-435	2140	37	s	s	PART
ftr-435	2140	38	assets	asset	NOUN
ftr-435	2140	39	were	be	AUX
ftr-435	2140	40	sold	sell	VERB
ftr-435	2140	41	for	for	ADP
ftr-435	2140	42	cash	cash	NOUN
ftr-435	2140	43	immediately	immediately	ADV
ftr-435	2140	44	2002	2002	NUM
ftr-435	2140	45	]	]	PUNCT
ftr-435	2141	1	recent	recent	ADJ
ftr-435	2141	2	developments	development	NOUN
ftr-435	2141	3	in	in	ADP
ftr-435	2141	4	federal	federal	ADJ
ftr-435	2141	5	income	income	NOUN
ftr-435	2141	6	taxation	taxation	NOUN
ftr-435	2141	7	723	723	NUM
ftr-435	2141	8	before	before	ADP
ftr-435	2141	9	the	the	DET
ftr-435	2141	10	acquisition	acquisition	NOUN
ftr-435	2141	11	and	and	CCONJ
ftr-435	2141	12	the	the	DET
ftr-435	2141	13	cash	cash	NOUN
ftr-435	2141	14	was	be	AUX
ftr-435	2141	15	transferred	transfer	VERB
ftr-435	2141	16	to	to	ADP
ftr-435	2141	17	the	the	DET
ftr-435	2141	18	acquirer	acquirer	NOUN
ftr-435	2141	19	along	along	ADP
ftr-435	2141	20	with	with	ADP
ftr-435	2141	21	the	the	DET
ftr-435	2141	22	other	other	ADJ
ftr-435	2141	23	assets	asset	NOUN
ftr-435	2141	24	.	.	PUNCT
ftr-435	2142	1	the	the	DET
ftr-435	2142	2	reasoning	reasoning	NOUN
ftr-435	2142	3	of	of	ADP
ftr-435	2142	4	rev	rev	PROPN
ftr-435	2142	5	.	.	PROPN
ftr-435	2142	6	rul	rul	PROPN
ftr-435	2142	7	.	.	PUNCT
ftr-435	2142	8	2001	2001	NUM
ftr-435	2142	9	-	-	SYM
ftr-435	2142	10	25	25	NUM
ftr-435	2142	11	was	be	AUX
ftr-435	2142	12	as	as	SCONJ
ftr-435	2142	13	follows	follow	VERB
ftr-435	2142	14	.	.	PUNCT
ftr-435	2143	1	section	section	PROPN
ftr-435	2143	2	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-435	2143	3	)	)	PUNCT
ftr-435	2143	4	uses	use	VERB
ftr-435	2143	5	the	the	DET
ftr-435	2143	6	term	term	NOUN
ftr-435	2143	7	�	�	PROPN
ftr-435	2143	8	holds	hold	VERB
ftr-435	2143	9	�	�	PROPN
ftr-435	2143	10	rather	rather	ADV
ftr-435	2143	11	than	than	ADP
ftr-435	2143	12	the	the	DET
ftr-435	2143	13	term	term	NOUN
ftr-435	2143	14	�	�	PROPN
ftr-435	2143	15	acquisition	acquisition	NOUN
ftr-435	2143	16	�	�	PROPN
ftr-435	2143	17	as	as	SCONJ
ftr-435	2143	18	do	do	VERB
ftr-435	2143	19	§	§	PROPN
ftr-435	2143	20	§	§	PROPN
ftr-435	2143	21	368(a)(1)(c	368(a)(1)(c	PROPN
ftr-435	2143	22	)	)	PUNCT
ftr-435	2143	23	and	and	CCONJ
ftr-435	2143	24	368(a)(2)(d	368(a)(2)(d	NUM
ftr-435	2143	25	)	)	PUNCT
ftr-435	2143	26	because	because	SCONJ
ftr-435	2143	27	it	it	PRON
ftr-435	2143	28	would	would	AUX
ftr-435	2143	29	be	be	AUX
ftr-435	2143	30	inapposite	inapposite	ADJ
ftr-435	2143	31	to	to	PART
ftr-435	2143	32	require	require	VERB
ftr-435	2143	33	the	the	DET
ftr-435	2143	34	surviving	survive	VERB
ftr-435	2143	35	corporation	corporation	NOUN
ftr-435	2143	36	to	to	PART
ftr-435	2143	37	�	�	PROPN
ftr-435	2143	38	acquire	acquire	VERB
ftr-435	2143	39	�	�	PROPN
ftr-435	2143	40	its	its	PRON
ftr-435	2143	41	own	own	ADJ
ftr-435	2143	42	properties	property	NOUN
ftr-435	2143	43	.	.	PUNCT
ftr-435	2144	1	the	the	DET
ftr-435	2144	2	�	�	PROPN
ftr-435	2144	3	holds	hold	VERB
ftr-435	2144	4	�	�	PROPN
ftr-435	2144	5	requirement	requirement	NOUN
ftr-435	2144	6	of	of	ADP
ftr-435	2144	7	§	§	PROPN
ftr-435	2144	8	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-435	2144	9	)	)	PUNCT
ftr-435	2144	10	does	do	AUX
ftr-435	2144	11	not	not	PART
ftr-435	2144	12	impose	impose	VERB
ftr-435	2144	13	requirements	requirement	NOUN
ftr-435	2144	14	on	on	ADP
ftr-435	2144	15	the	the	DET
ftr-435	2144	16	surviving	survive	VERB
ftr-435	2144	17	corporation	corporation	NOUN
ftr-435	2144	18	before	before	ADV
ftr-435	2144	19	and	and	CCONJ
ftr-435	2144	20	after	after	ADP
ftr-435	2144	21	the	the	DET
ftr-435	2144	22	merger	merger	NOUN
ftr-435	2144	23	that	that	PRON
ftr-435	2144	24	would	would	AUX
ftr-435	2144	25	not	not	PART
ftr-435	2144	26	have	have	AUX
ftr-435	2144	27	applied	apply	VERB
ftr-435	2144	28	had	have	VERB
ftr-435	2144	29	such	such	ADJ
ftr-435	2144	30	corporation	corporation	NOUN
ftr-435	2144	31	transferred	transfer	VERB
ftr-435	2144	32	its	its	PRON
ftr-435	2144	33	properties	property	NOUN
ftr-435	2144	34	to	to	ADP
ftr-435	2144	35	another	another	DET
ftr-435	2144	36	corporation	corporation	NOUN
ftr-435	2144	37	in	in	ADP
ftr-435	2144	38	a	a	DET
ftr-435	2144	39	reorganization	reorganization	NOUN
ftr-435	2144	40	under	under	ADP
ftr-435	2144	41	§	§	PROPN
ftr-435	2144	42	368(a)(1)(c	368(a)(1)(c	PROPN
ftr-435	2144	43	)	)	PUNCT
ftr-435	2144	44	or	or	CCONJ
ftr-435	2144	45	a	a	DET
ftr-435	2144	46	reorganization	reorganization	NOUN
ftr-435	2144	47	under	under	ADP
ftr-435	2144	48	§	§	PROPN
ftr-435	2144	49	§	§	PROPN
ftr-435	2144	50	368(a)(1)(a	368(a)(1)(a	NUM
ftr-435	2144	51	)	)	PUNCT
ftr-435	2144	52	and	and	CCONJ
ftr-435	2144	53	368(a)(2)(d	368(a)(2)(d	NUM
ftr-435	2144	54	)	)	PUNCT
ftr-435	2144	55	.	.	PUNCT
ftr-435	2145	1	4	4	X
ftr-435	2145	2	.	.	X
ftr-435	2145	3	does	do	AUX
ftr-435	2145	4	the	the	DET
ftr-435	2145	5	irs	irs	PROPN
ftr-435	2145	6	now	now	ADV
ftr-435	2145	7	like	like	ADP
ftr-435	2145	8	the	the	DET
ftr-435	2145	9	king	king	NOUN
ftr-435	2145	10	enterprises	enterprise	NOUN
ftr-435	2145	11	step	step	VERB
ftr-435	2145	12	transaction	transaction	NOUN
ftr-435	2145	13	analysis	analysis	NOUN
ftr-435	2145	14	?	?	PUNCT
ftr-435	2146	1	rev	rev	PROPN
ftr-435	2146	2	.	.	PUNCT
ftr-435	2147	1	rul	rul	PROPN
ftr-435	2147	2	.	.	PUNCT
ftr-435	2147	3	2001	2001	NUM
ftr-435	2147	4	-	-	SYM
ftr-435	2147	5	26	26	NUM
ftr-435	2147	6	,	,	PUNCT
ftr-435	2147	7	2001	2001	NUM
ftr-435	2147	8	-	-	SYM
ftr-435	2147	9	23	23	NUM
ftr-435	2147	10	i.r.b	i.r.b	NOUN
ftr-435	2147	11	.	.	PUNCT
ftr-435	2148	1	1297	1297	NUM
ftr-435	2148	2	(	(	PUNCT
ftr-435	2148	3	6/4/01	6/4/01	NUM
ftr-435	2148	4	)	)	PUNCT
ftr-435	2148	5	.	.	PUNCT
ftr-435	2149	1	the	the	DET
ftr-435	2149	2	irs	irs	PROPN
ftr-435	2149	3	has	have	AUX
ftr-435	2149	4	ruled	rule	VERB
ftr-435	2149	5	that	that	SCONJ
ftr-435	2149	6	a	a	DET
ftr-435	2149	7	two	two	NUM
ftr-435	2149	8	-	-	PUNCT
ftr-435	2149	9	step	step	NOUN
ftr-435	2149	10	acquisition	acquisition	NOUN
ftr-435	2149	11	involving	involve	VERB
ftr-435	2149	12	a	a	DET
ftr-435	2149	13	voting	voting	NOUN
ftr-435	2149	14	stock	stock	NOUN
ftr-435	2149	15	for	for	ADP
ftr-435	2149	16	stock	stock	NOUN
ftr-435	2149	17	tender	tender	NOUN
ftr-435	2149	18	offer	offer	NOUN
ftr-435	2149	19	exchange	exchange	NOUN
ftr-435	2149	20	for	for	ADP
ftr-435	2149	21	51	51	NUM
ftr-435	2149	22	percent	percent	NOUN
ftr-435	2149	23	of	of	ADP
ftr-435	2149	24	the	the	DET
ftr-435	2149	25	outstanding	outstanding	ADJ
ftr-435	2149	26	t	t	PROPN
ftr-435	2149	27	corporation	corporation	NOUN
ftr-435	2149	28	stock	stock	NOUN
ftr-435	2149	29	,	,	PUNCT
ftr-435	2149	30	followed	follow	VERB
ftr-435	2149	31	by	by	ADP
ftr-435	2149	32	a	a	DET
ftr-435	2149	33	merger	merger	NOUN
ftr-435	2149	34	of	of	ADP
ftr-435	2149	35	a	a	DET
ftr-435	2149	36	p	p	NOUN
ftr-435	2149	37	subsidiary	subsidiary	NOUN
ftr-435	2149	38	into	into	ADP
ftr-435	2149	39	t	t	PROPN
ftr-435	2149	40	in	in	ADP
ftr-435	2149	41	which	which	PRON
ftr-435	2149	42	the	the	DET
ftr-435	2149	43	remaining	remain	VERB
ftr-435	2149	44	49	49	NUM
ftr-435	2149	45	percent	percent	NOUN
ftr-435	2149	46	of	of	ADP
ftr-435	2149	47	the	the	DET
ftr-435	2149	48	t	t	PROPN
ftr-435	2149	49	shareholders	shareholder	NOUN
ftr-435	2149	50	receive	receive	VERB
ftr-435	2149	51	two	two	NUM
ftr-435	2149	52	-	-	PUNCT
ftr-435	2149	53	third	third	NOUN
ftr-435	2149	54	p	p	NOUN
ftr-435	2149	55	stock	stock	NOUN
ftr-435	2149	56	and	and	CCONJ
ftr-435	2149	57	one	one	NUM
ftr-435	2149	58	-	-	PUNCT
ftr-435	2149	59	third	third	NOUN
ftr-435	2149	60	cash	cash	NOUN
ftr-435	2149	61	(	(	PUNCT
ftr-435	2149	62	the	the	DET
ftr-435	2149	63	cash	cash	NOUN
ftr-435	2149	64	being	be	AUX
ftr-435	2149	65	16.67	16.67	NUM
ftr-435	2149	66	percent	percent	NOUN
ftr-435	2149	67	of	of	ADP
ftr-435	2149	68	total	total	ADJ
ftr-435	2149	69	consideration	consideration	NOUN
ftr-435	2149	70	)	)	PUNCT
ftr-435	2149	71	can	can	AUX
ftr-435	2149	72	qualify	qualify	VERB
ftr-435	2149	73	as	as	ADP
ftr-435	2149	74	a	a	DET
ftr-435	2149	75	§	§	PROPN
ftr-435	2149	76	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-435	2149	77	)	)	PUNCT
ftr-435	2149	78	reverse	reverse	VERB
ftr-435	2149	79	triangular	triangular	NOUN
ftr-435	2149	80	merger	merger	NOUN
ftr-435	2149	81	.	.	PUNCT
ftr-435	2150	1	the	the	DET
ftr-435	2150	2	ruling	ruling	NOUN
ftr-435	2150	3	assumes	assume	VERB
ftr-435	2150	4	that	that	SCONJ
ftr-435	2150	5	all	all	DET
ftr-435	2150	6	requirements	requirement	NOUN
ftr-435	2150	7	for	for	ADP
ftr-435	2150	8	a	a	DET
ftr-435	2150	9	reorganization	reorganization	NOUN
ftr-435	2150	10	under	under	ADP
ftr-435	2150	11	§	§	PROPN
ftr-435	2150	12	§	§	PROPN
ftr-435	2150	13	368(a)(1)(a	368(a)(1)(a	NUM
ftr-435	2150	14	)	)	PUNCT
ftr-435	2150	15	and	and	CCONJ
ftr-435	2150	16	368(a)(2)(e	368(a)(2)(e	NUM
ftr-435	2150	17	)	)	PUNCT
ftr-435	2150	18	,	,	PUNCT
ftr-435	2150	19	other	other	ADJ
ftr-435	2150	20	than	than	ADP
ftr-435	2150	21	the	the	DET
ftr-435	2150	22	requirement	requirement	NOUN
ftr-435	2150	23	under	under	ADP
ftr-435	2150	24	§	§	PROPN
ftr-435	2150	25	368(a)(2)(e)(ii	368(a)(2)(e)(ii	NUM
ftr-435	2150	26	)	)	PUNCT
ftr-435	2150	27	that	that	SCONJ
ftr-435	2150	28	p	p	PRON
ftr-435	2150	29	acquire	acquire	NOUN
ftr-435	2150	30	control	control	NOUN
ftr-435	2150	31	of	of	ADP
ftr-435	2150	32	t	t	PROPN
ftr-435	2150	33	in	in	ADP
ftr-435	2150	34	exchange	exchange	NOUN
ftr-435	2150	35	for	for	ADP
ftr-435	2150	36	its	its	PRON
ftr-435	2150	37	voting	voting	NOUN
ftr-435	2150	38	stock	stock	NOUN
ftr-435	2150	39	in	in	ADP
ftr-435	2150	40	the	the	DET
ftr-435	2150	41	transaction	transaction	NOUN
ftr-435	2150	42	,	,	PUNCT
ftr-435	2150	43	have	have	AUX
ftr-435	2150	44	been	be	AUX
ftr-435	2150	45	satisfied	satisfied	ADJ
ftr-435	2150	46	.	.	PUNCT
ftr-435	2151	1	the	the	DET
ftr-435	2151	2	ruling	ruling	NOUN
ftr-435	2151	3	also	also	ADV
ftr-435	2151	4	assumes	assume	VERB
ftr-435	2151	5	that	that	SCONJ
ftr-435	2151	6	under	under	ADP
ftr-435	2151	7	general	general	ADJ
ftr-435	2151	8	principles	principle	NOUN
ftr-435	2151	9	of	of	ADP
ftr-435	2151	10	tax	tax	NOUN
ftr-435	2151	11	law	law	NOUN
ftr-435	2151	12	,	,	PUNCT
ftr-435	2151	13	including	include	VERB
ftr-435	2151	14	the	the	DET
ftr-435	2151	15	step	step	NOUN
ftr-435	2151	16	transaction	transaction	NOUN
ftr-435	2151	17	doctrine	doctrine	NOUN
ftr-435	2151	18	as	as	SCONJ
ftr-435	2151	19	applied	apply	VERB
ftr-435	2151	20	in	in	ADP
ftr-435	2151	21	king	king	NOUN
ftr-435	2151	22	enterprises	enterprise	NOUN
ftr-435	2151	23	,	,	PUNCT
ftr-435	2151	24	inc	inc	PROPN
ftr-435	2151	25	.	.	PROPN
ftr-435	2151	26	v.	v.	PROPN
ftr-435	2151	27	united	united	PROPN
ftr-435	2151	28	states	states	PROPN
ftr-435	2151	29	,	,	PUNCT
ftr-435	2151	30	418	418	NUM
ftr-435	2151	31	f.2d	f.2d	ADP
ftr-435	2151	32	511	511	NUM
ftr-435	2151	33	(	(	PUNCT
ftr-435	2151	34	ct	ct	PROPN
ftr-435	2151	35	.	.	PUNCT
ftr-435	2151	36	cl	cl	NOUN
ftr-435	2151	37	.	.	PROPN
ftr-435	2151	38	1969	1969	NUM
ftr-435	2151	39	)	)	PUNCT
ftr-435	2151	40	,	,	PUNCT
ftr-435	2151	41	the	the	DET
ftr-435	2151	42	tender	tender	NOUN
ftr-435	2151	43	offer	offer	NOUN
ftr-435	2151	44	and	and	CCONJ
ftr-435	2151	45	the	the	DET
ftr-435	2151	46	statutory	statutory	ADJ
ftr-435	2151	47	merger	merger	NOUN
ftr-435	2151	48	are	be	AUX
ftr-435	2151	49	treated	treat	VERB
ftr-435	2151	50	as	as	ADP
ftr-435	2151	51	an	an	DET
ftr-435	2151	52	integrated	integrate	VERB
ftr-435	2151	53	acquisition	acquisition	NOUN
ftr-435	2151	54	by	by	ADP
ftr-435	2151	55	p	p	NOUN
ftr-435	2151	56	of	of	ADP
ftr-435	2151	57	all	all	PRON
ftr-435	2151	58	of	of	ADP
ftr-435	2151	59	the	the	DET
ftr-435	2151	60	t	t	NOUN
ftr-435	2151	61	stock	stock	NOUN
ftr-435	2151	62	.	.	PUNCT
ftr-435	2152	1	the	the	DET
ftr-435	2152	2	ruling	ruling	NOUN
ftr-435	2152	3	reaches	reach	VERB
ftr-435	2152	4	the	the	DET
ftr-435	2152	5	same	same	ADJ
ftr-435	2152	6	result	result	NOUN
ftr-435	2152	7	in	in	ADP
ftr-435	2152	8	a	a	DET
ftr-435	2152	9	situation	situation	NOUN
ftr-435	2152	10	in	in	ADP
ftr-435	2152	11	which	which	PRON
ftr-435	2152	12	before	before	ADP
ftr-435	2152	13	the	the	DET
ftr-435	2152	14	merger	merger	NOUN
ftr-435	2152	15	,	,	PUNCT
ftr-435	2152	16	s	s	X
ftr-435	2152	17	initiates	initiate	VERB
ftr-435	2152	18	the	the	DET
ftr-435	2152	19	tender	tender	NOUN
ftr-435	2152	20	offer	offer	NOUN
ftr-435	2152	21	for	for	ADP
ftr-435	2152	22	t	t	NOUN
ftr-435	2152	23	stock	stock	NOUN
ftr-435	2152	24	and	and	CCONJ
ftr-435	2152	25	,	,	PUNCT
ftr-435	2152	26	in	in	ADP
ftr-435	2152	27	the	the	DET
ftr-435	2152	28	tender	tender	NOUN
ftr-435	2152	29	offer	offer	NOUN
ftr-435	2152	30	,	,	PUNCT
ftr-435	2152	31	acquires	acquire	VERB
ftr-435	2152	32	51	51	NUM
ftr-435	2152	33	percent	percent	NOUN
ftr-435	2152	34	of	of	ADP
ftr-435	2152	35	the	the	DET
ftr-435	2152	36	t	t	NOUN
ftr-435	2152	37	stock	stock	NOUN
ftr-435	2152	38	for	for	ADP
ftr-435	2152	39	p	p	PROPN
ftr-435	2152	40	stock	stock	NOUN
ftr-435	2152	41	provided	provide	VERB
ftr-435	2152	42	by	by	ADP
ftr-435	2152	43	p.	p.	PROPN
ftr-435	2152	44	5	5	NUM
ftr-435	2152	45	.	.	PUNCT
ftr-435	2153	1	from	from	ADP
ftr-435	2153	2	�	�	PROPN
ftr-435	2153	3	qualified	qualified	ADJ
ftr-435	2153	4	stock	stock	NOUN
ftr-435	2153	5	purchase	purchase	NOUN
ftr-435	2153	6	�	�	PROPN
ftr-435	2153	7	to	to	AUX
ftr-435	2153	8	�	�	VERB
ftr-435	2153	9	reorganization	reorganization	NOUN
ftr-435	2153	10	�	�	PROPN
ftr-435	2153	11	with	with	ADP
ftr-435	2153	12	a	a	DET
ftr-435	2153	13	wave	wave	NOUN
ftr-435	2153	14	of	of	ADP
ftr-435	2153	15	step	step	NOUN
ftr-435	2153	16	transaction	transaction	NOUN
ftr-435	2153	17	doctrine	doctrine	NOUN
ftr-435	2153	18	�	�	PROPN
ftr-435	2153	19	s	s	PART
ftr-435	2153	20	magic	magic	ADJ
ftr-435	2153	21	wand	wand	NOUN
ftr-435	2153	22	.	.	PUNCT
ftr-435	2154	1	rev	rev	PROPN
ftr-435	2154	2	.	.	PUNCT
ftr-435	2155	1	rul	rul	PROPN
ftr-435	2155	2	.	.	PUNCT
ftr-435	2155	3	2001	2001	NUM
ftr-435	2155	4	-	-	SYM
ftr-435	2155	5	46	46	NUM
ftr-435	2155	6	,	,	PUNCT
ftr-435	2155	7	2001	2001	NUM
ftr-435	2155	8	-	-	SYM
ftr-435	2155	9	42	42	NUM
ftr-435	2155	10	i.r.b	i.r.b	NOUN
ftr-435	2155	11	.	.	PUNCT
ftr-435	2156	1	321	321	NUM
ftr-435	2156	2	(	(	PUNCT
ftr-435	2156	3	9/25/01	9/25/01	NUM
ftr-435	2156	4	)	)	PUNCT
ftr-435	2156	5	.	.	PUNCT
ftr-435	2157	1	p	p	PROPN
ftr-435	2157	2	acquired	acquire	VERB
ftr-435	2157	3	t	t	NOUN
ftr-435	2157	4	by	by	ADP
ftr-435	2157	5	merging	merge	VERB
ftr-435	2157	6	p	p	PROPN
ftr-435	2157	7	�	�	PROPN
ftr-435	2157	8	s	s	PART
ftr-435	2157	9	shell	shell	NOUN
ftr-435	2157	10	subsidiary	subsidiary	NOUN
ftr-435	2157	11	s	s	PROPN
ftr-435	2157	12	into	into	ADP
ftr-435	2157	13	t	t	PROPN
ftr-435	2157	14	in	in	ADP
ftr-435	2157	15	a	a	DET
ftr-435	2157	16	reverse	reverse	ADJ
ftr-435	2157	17	triangular	triangular	NOUN
ftr-435	2157	18	merger	merger	NOUN
ftr-435	2157	19	in	in	ADP
ftr-435	2157	20	which	which	PRON
ftr-435	2157	21	the	the	DET
ftr-435	2157	22	t	t	PROPN
ftr-435	2157	23	shareholder	shareholder	NOUN
ftr-435	2157	24	�	�	PROPN
ftr-435	2157	25	s	s	PART
ftr-435	2157	26	receive	receive	VERB
ftr-435	2157	27	70	70	NUM
ftr-435	2157	28	percent	percent	NOUN
ftr-435	2157	29	p	p	NOUN
ftr-435	2157	30	voting	voting	NOUN
ftr-435	2157	31	stock	stock	NOUN
ftr-435	2157	32	and	and	CCONJ
ftr-435	2157	33	30	30	NUM
ftr-435	2157	34	percent	percent	NOUN
ftr-435	2157	35	cash	cash	NOUN
ftr-435	2157	36	(	(	PUNCT
ftr-435	2157	37	the	the	DET
ftr-435	2157	38	acquisition	acquisition	NOUN
ftr-435	2157	39	merger	merger	NOUN
ftr-435	2157	40	)	)	PUNCT
ftr-435	2157	41	.	.	PUNCT
ftr-435	2158	1	following	follow	VERB
ftr-435	2158	2	the	the	DET
ftr-435	2158	3	acquisition	acquisition	NOUN
ftr-435	2158	4	,	,	PUNCT
ftr-435	2158	5	�	�	PROPN
ftr-435	2158	6	as	as	ADP
ftr-435	2158	7	part	part	NOUN
ftr-435	2158	8	of	of	ADP
ftr-435	2158	9	the	the	DET
ftr-435	2158	10	plan	plan	NOUN
ftr-435	2158	11	,	,	PUNCT
ftr-435	2158	12	�	�	PROPN
ftr-435	2158	13	t	t	PROPN
ftr-435	2158	14	merges	merge	VERB
ftr-435	2158	15	into	into	ADP
ftr-435	2158	16	p	p	PROPN
ftr-435	2158	17	(	(	PUNCT
ftr-435	2158	18	the	the	DET
ftr-435	2158	19	upstream	upstream	ADJ
ftr-435	2158	20	merger	merger	NOUN
ftr-435	2158	21	)	)	PUNCT
ftr-435	2158	22	.	.	PUNCT
ftr-435	2159	1	the	the	DET
ftr-435	2159	2	ruling	ruling	NOUN
ftr-435	2159	3	assumes	assume	VERB
ftr-435	2159	4	that	that	SCONJ
ftr-435	2159	5	(	(	PUNCT
ftr-435	2159	6	1	1	X
ftr-435	2159	7	)	)	PUNCT
ftr-435	2159	8	�	�	NOUN
ftr-435	2159	9	absent	absent	ADJ
ftr-435	2159	10	some	some	DET
ftr-435	2159	11	prohibition	prohibition	NOUN
ftr-435	2159	12	against	against	ADP
ftr-435	2159	13	the	the	DET
ftr-435	2159	14	application	application	NOUN
ftr-435	2159	15	of	of	ADP
ftr-435	2159	16	the	the	DET
ftr-435	2159	17	step	step	NOUN
ftr-435	2159	18	transaction	transaction	NOUN
ftr-435	2159	19	doctrine	doctrine	NOUN
ftr-435	2159	20	,	,	PUNCT
ftr-435	2159	21	the	the	DET
ftr-435	2159	22	step	step	NOUN
ftr-435	2159	23	transaction	transaction	NOUN
ftr-435	2159	24	doctrine	doctrine	NOUN
ftr-435	2159	25	would	would	AUX
ftr-435	2159	26	apply	apply	VERB
ftr-435	2159	27	to	to	PART
ftr-435	2159	28	treat	treat	VERB
ftr-435	2159	29	the	the	DET
ftr-435	2159	30	acquisition	acquisition	NOUN
ftr-435	2159	31	merger	merger	NOUN
ftr-435	2159	32	and	and	CCONJ
ftr-435	2159	33	the	the	DET
ftr-435	2159	34	upstream	upstream	ADJ
ftr-435	2159	35	merger	merger	NOUN
ftr-435	2159	36	as	as	ADP
ftr-435	2159	37	a	a	DET
ftr-435	2159	38	single	single	ADJ
ftr-435	2159	39	integrated	integrate	VERB
ftr-435	2159	40	acquisition	acquisition	NOUN
ftr-435	2159	41	by	by	ADP
ftr-435	2159	42	[	[	X
ftr-435	2159	43	p	p	X
ftr-435	2159	44	]	]	PUNCT
ftr-435	2159	45	of	of	ADP
ftr-435	2159	46	all	all	DET
ftr-435	2159	47	the	the	DET
ftr-435	2159	48	assets	asset	NOUN
ftr-435	2159	49	of	of	ADP
ftr-435	2159	50	t	t	PROPN
ftr-435	2159	51	,	,	PUNCT
ftr-435	2159	52	�	�	PROPN
ftr-435	2159	53	and	and	CCONJ
ftr-435	2159	54	(	(	PUNCT
ftr-435	2159	55	2	2	X
ftr-435	2159	56	)	)	PUNCT
ftr-435	2159	57	�	�	PROPN
ftr-435	2159	58	the	the	DET
ftr-435	2159	59	single	single	ADJ
ftr-435	2159	60	integrated	integrate	VERB
ftr-435	2159	61	transaction	transaction	NOUN
ftr-435	2159	62	would	would	AUX
ftr-435	2159	63	724	724	NUM
ftr-435	2159	64	florida	florida	PROPN
ftr-435	2159	65	tax	tax	NOUN
ftr-435	2159	66	review	review	NOUN
ftr-435	2159	67	[	[	X
ftr-435	2159	68	vol.5	vol.5	ADV
ftr-435	2159	69	:	:	PUNCT
ftr-435	2159	70	si	si	PART
ftr-435	2159	71	satisfy	satisfy	VERB
ftr-435	2159	72	the	the	DET
ftr-435	2159	73	nonstatutory	nonstatutory	ADJ
ftr-435	2159	74	requirements	requirement	NOUN
ftr-435	2159	75	of	of	ADP
ftr-435	2159	76	a	a	DET
ftr-435	2159	77	reorganization	reorganization	NOUN
ftr-435	2159	78	under	under	ADP
ftr-435	2159	79	§	§	PROPN
ftr-435	2159	80	368(a	368(a	PROPN
ftr-435	2159	81	)	)	PUNCT
ftr-435	2159	82	.	.	PUNCT
ftr-435	2160	1	the	the	DET
ftr-435	2160	2	ruling	ruling	NOUN
ftr-435	2160	3	holds	hold	VERB
ftr-435	2160	4	that	that	SCONJ
ftr-435	2160	5	acquisition	acquisition	NOUN
ftr-435	2160	6	merger	merger	NOUN
ftr-435	2160	7	is	be	AUX
ftr-435	2160	8	not	not	PART
ftr-435	2160	9	a	a	DET
ftr-435	2160	10	qualified	qualified	ADJ
ftr-435	2160	11	stock	stock	NOUN
ftr-435	2160	12	purchase	purchase	NOUN
ftr-435	2160	13	under	under	ADP
ftr-435	2160	14	§	§	PROPN
ftr-435	2160	15	338	338	NUM
ftr-435	2160	16	followed	follow	VERB
ftr-435	2160	17	by	by	ADP
ftr-435	2160	18	a	a	DET
ftr-435	2160	19	§	§	PROPN
ftr-435	2160	20	332	332	NUM
ftr-435	2160	21	liquidation	liquidation	NOUN
ftr-435	2160	22	,	,	PUNCT
ftr-435	2160	23	but	but	CCONJ
ftr-435	2160	24	instead	instead	ADV
ftr-435	2160	25	is	be	AUX
ftr-435	2160	26	a	a	DET
ftr-435	2160	27	statutory	statutory	ADJ
ftr-435	2160	28	merger	merger	NOUN
ftr-435	2160	29	of	of	ADP
ftr-435	2160	30	t	t	PROPN
ftr-435	2160	31	into	into	ADP
ftr-435	2160	32	p	p	NOUN
ftr-435	2160	33	under	under	ADP
ftr-435	2160	34	§	§	PROPN
ftr-435	2160	35	368(a)(1)(a	368(a)(1)(a	NUM
ftr-435	2160	36	)	)	PUNCT
ftr-435	2160	37	.	.	PUNCT
ftr-435	2161	1	no	no	DET
ftr-435	2161	2	§	§	NOUN
ftr-435	2161	3	338	338	NUM
ftr-435	2161	4	election	election	NOUN
ftr-435	2161	5	is	be	AUX
ftr-435	2161	6	available	available	ADJ
ftr-435	2161	7	.	.	PUNCT
ftr-435	2162	1	the	the	DET
ftr-435	2162	2	ruling	ruling	NOUN
ftr-435	2162	3	reaches	reach	VERB
ftr-435	2162	4	the	the	DET
ftr-435	2162	5	same	same	ADJ
ftr-435	2162	6	result	result	NOUN
ftr-435	2162	7	�	�	PROPN
ftr-435	2162	8	type	type	NOUN
ftr-435	2162	9	(	(	PUNCT
ftr-435	2162	10	a	a	NOUN
ftr-435	2162	11	)	)	PUNCT
ftr-435	2162	12	merger	merger	NOUN
ftr-435	2162	13	if	if	SCONJ
ftr-435	2162	14	the	the	DET
ftr-435	2162	15	t	t	NOUN
ftr-435	2162	16	shareholders	shareholder	NOUN
ftr-435	2162	17	receive	receive	VERB
ftr-435	2162	18	solely	solely	ADV
ftr-435	2162	19	p	p	ADJ
ftr-435	2162	20	voting	voting	NOUN
ftr-435	2162	21	stock	stock	NOUN
ftr-435	2162	22	[	[	X
ftr-435	2162	23	instead	instead	ADV
ftr-435	2162	24	of	of	ADP
ftr-435	2162	25	a	a	DET
ftr-435	2162	26	§	§	PROPN
ftr-435	2162	27	368(a)(1)(e	368(a)(1)(e	PROPN
ftr-435	2162	28	)	)	PUNCT
ftr-435	2162	29	reverse	reverse	VERB
ftr-435	2162	30	triangular	triangular	NOUN
ftr-435	2162	31	merger	merger	NOUN
ftr-435	2162	32	]	]	PUNCT
ftr-435	2162	33	.	.	PUNCT
ftr-435	2163	1	�	�	PROPN
ftr-435	2163	2	the	the	DET
ftr-435	2163	3	irs	irs	PROPN
ftr-435	2163	4	applied	apply	VERB
ftr-435	2163	5	rev	rev	PROPN
ftr-435	2163	6	.	.	PUNCT
ftr-435	2163	7	rul	rul	PROPN
ftr-435	2163	8	.	.	PUNCT
ftr-435	2164	1	67	67	NUM
ftr-435	2164	2	-	-	SYM
ftr-435	2164	3	274	274	NUM
ftr-435	2164	4	,	,	PUNCT
ftr-435	2164	5	1967	1967	NUM
ftr-435	2164	6	-	-	SYM
ftr-435	2164	7	2	2	NUM
ftr-435	2164	8	c.b	c.b	PROPN
ftr-435	2164	9	.	.	PROPN
ftr-435	2164	10	141	141	NUM
ftr-435	2164	11	,	,	PUNCT
ftr-435	2164	12	holding	hold	VERB
ftr-435	2164	13	that	that	SCONJ
ftr-435	2164	14	if	if	SCONJ
ftr-435	2164	15	p	p	PRON
ftr-435	2164	16	acquires	acquire	VERB
ftr-435	2164	17	the	the	DET
ftr-435	2164	18	stock	stock	NOUN
ftr-435	2164	19	of	of	ADP
ftr-435	2164	20	t	t	PROPN
ftr-435	2164	21	in	in	ADP
ftr-435	2164	22	exchange	exchange	NOUN
ftr-435	2164	23	p	p	NOUN
ftr-435	2164	24	voting	voting	NOUN
ftr-435	2164	25	stock	stock	NOUN
ftr-435	2164	26	and	and	CCONJ
ftr-435	2164	27	thereafter	thereafter	ADV
ftr-435	2164	28	liquidates	liquidate	VERB
ftr-435	2164	29	t	t	PROPN
ftr-435	2164	30	into	into	ADP
ftr-435	2164	31	p	p	PRON
ftr-435	2164	32	,	,	PUNCT
ftr-435	2164	33	the	the	DET
ftr-435	2164	34	transaction	transaction	NOUN
ftr-435	2164	35	is	be	AUX
ftr-435	2164	36	a	a	DET
ftr-435	2164	37	type	type	NOUN
ftr-435	2164	38	(	(	PUNCT
ftr-435	2164	39	c	c	NOUN
ftr-435	2164	40	)	)	PUNCT
ftr-435	2164	41	reorganization	reorganization	NOUN
ftr-435	2164	42	rather	rather	ADV
ftr-435	2164	43	than	than	ADP
ftr-435	2164	44	a	a	DET
ftr-435	2164	45	type	type	NOUN
ftr-435	2164	46	(	(	PUNCT
ftr-435	2164	47	b	b	NOUN
ftr-435	2164	48	)	)	PUNCT
ftr-435	2164	49	reorganization	reorganization	NOUN
ftr-435	2164	50	.	.	PUNCT
ftr-435	2165	1	it	it	PRON
ftr-435	2165	2	distinguished	distinguish	VERB
ftr-435	2165	3	rev	rev	PROPN
ftr-435	2165	4	.	.	PUNCT
ftr-435	2165	5	rul	rul	NOUN
ftr-435	2165	6	.	.	PUNCT
ftr-435	2166	1	90	90	NUM
ftr-435	2166	2	-	-	SYM
ftr-435	2166	3	95	95	NUM
ftr-435	2166	4	,	,	PUNCT
ftr-435	2166	5	1990	1990	NUM
ftr-435	2166	6	-	-	SYM
ftr-435	2166	7	2	2	NUM
ftr-435	2166	8	c.b	c.b	PROPN
ftr-435	2166	9	.	.	PROPN
ftr-435	2166	10	67	67	NUM
ftr-435	2166	11	(	(	PUNCT
ftr-435	2166	12	situation	situation	NOUN
ftr-435	2166	13	2	2	NUM
ftr-435	2166	14	)	)	PUNCT
ftr-435	2166	15	,	,	PUNCT
ftr-435	2166	16	holding	hold	VERB
ftr-435	2166	17	that	that	SCONJ
ftr-435	2166	18	the	the	DET
ftr-435	2166	19	cash	cash	NOUN
ftr-435	2166	20	merger	merger	NOUN
ftr-435	2166	21	of	of	ADP
ftr-435	2166	22	a	a	DET
ftr-435	2166	23	newly	newly	ADV
ftr-435	2166	24	formed	form	VERB
ftr-435	2166	25	wholly	wholly	ADV
ftr-435	2166	26	owned	own	VERB
ftr-435	2166	27	s	s	NOUN
ftr-435	2166	28	into	into	ADP
ftr-435	2166	29	t	t	PROPN
ftr-435	2166	30	followed	follow	VERB
ftr-435	2166	31	by	by	ADP
ftr-435	2166	32	the	the	DET
ftr-435	2166	33	merger	merger	NOUN
ftr-435	2166	34	of	of	ADP
ftr-435	2166	35	t	t	PROPN
ftr-435	2166	36	into	into	ADP
ftr-435	2166	37	p	p	NOUN
ftr-435	2166	38	will	will	AUX
ftr-435	2166	39	be	be	AUX
ftr-435	2166	40	treated	treat	VERB
ftr-435	2166	41	as	as	ADP
ftr-435	2166	42	a	a	DET
ftr-435	2166	43	qualified	qualified	ADJ
ftr-435	2166	44	stock	stock	NOUN
ftr-435	2166	45	purchase	purchase	NOUN
ftr-435	2166	46	of	of	ADP
ftr-435	2166	47	t	t	PROPN
ftr-435	2166	48	followed	follow	VERB
ftr-435	2166	49	by	by	ADP
ftr-435	2166	50	a	a	DET
ftr-435	2166	51	§	§	PROPN
ftr-435	2166	52	332	332	NUM
ftr-435	2166	53	liquidation	liquidation	NOUN
ftr-435	2166	54	of	of	ADP
ftr-435	2166	55	t.	t.	PROPN
ftr-435	2166	56	�	�	PROPN
ftr-435	2166	57	pursuant	pursuant	ADJ
ftr-435	2166	58	to	to	ADP
ftr-435	2166	59	§	§	PROPN
ftr-435	2166	60	7805(b	7805(b	PROPN
ftr-435	2166	61	)	)	PUNCT
ftr-435	2167	1	the	the	DET
ftr-435	2167	2	irs	irs	PROPN
ftr-435	2167	3	will	will	AUX
ftr-435	2167	4	not	not	PART
ftr-435	2167	5	apply	apply	VERB
ftr-435	2167	6	the	the	DET
ftr-435	2167	7	ruling	ruling	NOUN
ftr-435	2167	8	to	to	PART
ftr-435	2167	9	challenge	challenge	VERB
ftr-435	2167	10	a	a	DET
ftr-435	2167	11	taxpayer	taxpayer	NOUN
ftr-435	2167	12	�	�	PROPN
ftr-435	2167	13	s	s	PART
ftr-435	2167	14	contrary	contrary	ADJ
ftr-435	2167	15	position	position	NOUN
ftr-435	2167	16	with	with	ADP
ftr-435	2167	17	respect	respect	NOUN
ftr-435	2167	18	to	to	ADP
ftr-435	2167	19	an	an	DET
ftr-435	2167	20	acquisition	acquisition	NOUN
ftr-435	2167	21	before	before	ADP
ftr-435	2167	22	9/25/01	9/25/01	NUM
ftr-435	2167	23	,	,	PUNCT
ftr-435	2167	24	or	or	CCONJ
ftr-435	2167	25	acquisition	acquisition	NOUN
ftr-435	2167	26	of	of	ADP
ftr-435	2167	27	stock	stock	NOUN
ftr-435	2167	28	of	of	ADP
ftr-435	2167	29	the	the	DET
ftr-435	2167	30	target	target	NOUN
ftr-435	2167	31	corporation	corporation	NOUN
ftr-435	2167	32	meeting	meet	VERB
ftr-435	2167	33	the	the	DET
ftr-435	2167	34	requirements	requirement	NOUN
ftr-435	2167	35	of	of	ADP
ftr-435	2167	36	§	§	PROPN
ftr-435	2167	37	1504(a)(2	1504(a)(2	NUM
ftr-435	2167	38	)	)	PUNCT
ftr-435	2167	39	by	by	ADP
ftr-435	2167	40	the	the	DET
ftr-435	2167	41	purchasing	purchase	VERB
ftr-435	2167	42	corporation	corporation	NOUN
ftr-435	2167	43	pursuant	pursuant	ADJ
ftr-435	2167	44	to	to	ADP
ftr-435	2167	45	a	a	DET
ftr-435	2167	46	written	write	VERB
ftr-435	2167	47	agreement	agreement	NOUN
ftr-435	2167	48	binding	bind	VERB
ftr-435	2167	49	on	on	ADP
ftr-435	2167	50	9/24/01	9/24/01	NUM
ftr-435	2167	51	if	if	SCONJ
ftr-435	2167	52	:	:	PUNCT
ftr-435	2167	53	(	(	PUNCT
ftr-435	2167	54	1	1	X
ftr-435	2167	55	)	)	PUNCT
ftr-435	2167	56	a	a	DET
ftr-435	2167	57	timely	timely	ADJ
ftr-435	2167	58	§	§	PROPN
ftr-435	2167	59	338(g	338(g	PROPN
ftr-435	2167	60	)	)	PUNCT
ftr-435	2167	61	or	or	CCONJ
ftr-435	2167	62	(	(	PUNCT
ftr-435	2167	63	h)(10	h)(10	NOUN
ftr-435	2167	64	)	)	PUNCT
ftr-435	2167	65	or	or	CCONJ
ftr-435	2167	66	§	§	PROPN
ftr-435	2167	67	338(g	338(g	PROPN
ftr-435	2167	68	)	)	PUNCT
ftr-435	2167	69	has	have	AUX
ftr-435	2167	70	been	be	AUX
ftr-435	2167	71	filed	file	VERB
ftr-435	2167	72	and	and	CCONJ
ftr-435	2167	73	(	(	PUNCT
ftr-435	2167	74	2	2	X
ftr-435	2167	75	)	)	PUNCT
ftr-435	2167	76	the	the	DET
ftr-435	2167	77	taxpayer	taxpayer	NOUN
ftr-435	2167	78	does	do	AUX
ftr-435	2167	79	not	not	PART
ftr-435	2167	80	take	take	VERB
ftr-435	2167	81	an	an	DET
ftr-435	2167	82	inconsistent	inconsistent	ADJ
ftr-435	2167	83	position	position	NOUN
ftr-435	2167	84	.	.	PUNCT
ftr-435	2168	1	�	�	PROPN
ftr-435	2168	2	the	the	DET
ftr-435	2168	3	irs	irs	PROPN
ftr-435	2168	4	is	be	AUX
ftr-435	2168	5	considering	consider	VERB
ftr-435	2168	6	whether	whether	SCONJ
ftr-435	2168	7	to	to	PART
ftr-435	2168	8	issue	issue	VERB
ftr-435	2168	9	regulations	regulation	NOUN
ftr-435	2168	10	that	that	PRON
ftr-435	2168	11	reflect	reflect	VERB
ftr-435	2168	12	the	the	DET
ftr-435	2168	13	principles	principle	NOUN
ftr-435	2168	14	of	of	ADP
ftr-435	2168	15	the	the	DET
ftr-435	2168	16	ruling	ruling	NOUN
ftr-435	2168	17	,	,	PUNCT
ftr-435	2168	18	but	but	CCONJ
ftr-435	2168	19	nevertheless	nevertheless	ADV
ftr-435	2168	20	allow	allow	VERB
ftr-435	2168	21	§	§	PROPN
ftr-435	2168	22	338(h)(10	338(h)(10	NUM
ftr-435	2168	23	)	)	PUNCT
ftr-435	2168	24	elections	election	NOUN
ftr-435	2168	25	pursuant	pursuant	ADJ
ftr-435	2168	26	to	to	ADP
ftr-435	2168	27	a	a	DET
ftr-435	2168	28	written	write	VERB
ftr-435	2168	29	agreement	agreement	NOUN
ftr-435	2168	30	that	that	PRON
ftr-435	2168	31	requires	require	VERB
ftr-435	2168	32	or	or	CCONJ
ftr-435	2168	33	permits	permit	VERB
ftr-435	2168	34	the	the	DET
ftr-435	2168	35	§	§	PROPN
ftr-435	2168	36	338(h)(10	338(h)(10	NUM
ftr-435	2168	37	)	)	PUNCT
ftr-435	2168	38	election	election	NOUN
ftr-435	2168	39	.	.	PUNCT
ftr-435	2169	1	6	6	X
ftr-435	2169	2	.	.	PUNCT
ftr-435	2169	3	the	the	DET
ftr-435	2169	4	�	�	PROPN
ftr-435	2169	5	active	active	ADJ
ftr-435	2169	6	business	business	NOUN
ftr-435	2169	7	�	�	PROPN
ftr-435	2169	8	of	of	ADP
ftr-435	2169	9	reit	reit	PROPN
ftr-435	2169	10	.	.	PUNCT
ftr-435	2170	1	rev	rev	PROPN
ftr-435	2170	2	.	.	PROPN
ftr-435	2171	1	rul	rul	PROPN
ftr-435	2171	2	.	.	PUNCT
ftr-435	2171	3	2001	2001	NUM
ftr-435	2171	4	-	-	SYM
ftr-435	2171	5	29	29	NUM
ftr-435	2171	6	,	,	PUNCT
ftr-435	2171	7	2001	2001	NUM
ftr-435	2171	8	-	-	SYM
ftr-435	2171	9	26	26	NUM
ftr-435	2171	10	i.r.b	i.r.b	NOUN
ftr-435	2171	11	.	.	PUNCT
ftr-435	2172	1	1348	1348	NUM
ftr-435	2172	2	(	(	PUNCT
ftr-435	2172	3	6/25/01	6/25/01	NUM
ftr-435	2172	4	)	)	PUNCT
ftr-435	2172	5	.	.	PUNCT
ftr-435	2173	1	a	a	DET
ftr-435	2173	2	reit	reit	NOUN
ftr-435	2173	3	can	can	AUX
ftr-435	2173	4	be	be	AUX
ftr-435	2173	5	engaged	engage	VERB
ftr-435	2173	6	in	in	ADP
ftr-435	2173	7	the	the	DET
ftr-435	2173	8	active	active	ADJ
ftr-435	2173	9	conduct	conduct	NOUN
ftr-435	2173	10	of	of	ADP
ftr-435	2173	11	a	a	DET
ftr-435	2173	12	trade	trade	NOUN
ftr-435	2173	13	or	or	CCONJ
ftr-435	2173	14	business	business	NOUN
ftr-435	2173	15	within	within	ADP
ftr-435	2173	16	the	the	DET
ftr-435	2173	17	meaning	meaning	NOUN
ftr-435	2173	18	of	of	ADP
ftr-435	2173	19	§	§	PROPN
ftr-435	2173	20	355(b	355(b	PROPN
ftr-435	2173	21	)	)	PUNCT
ftr-435	2173	22	solely	solely	ADV
ftr-435	2173	23	by	by	ADP
ftr-435	2173	24	virtue	virtue	NOUN
ftr-435	2173	25	of	of	ADP
ftr-435	2173	26	functions	function	NOUN
ftr-435	2173	27	with	with	ADP
ftr-435	2173	28	respect	respect	NOUN
ftr-435	2173	29	to	to	ADP
ftr-435	2173	30	rental	rental	ADJ
ftr-435	2173	31	activity	activity	NOUN
ftr-435	2173	32	that	that	PRON
ftr-435	2173	33	produces	produce	VERB
ftr-435	2173	34	income	income	NOUN
ftr-435	2173	35	qualifying	qualifying	NOUN
ftr-435	2173	36	as	as	ADP
ftr-435	2173	37	rents	rent	NOUN
ftr-435	2173	38	from	from	ADP
ftr-435	2173	39	real	real	ADJ
ftr-435	2173	40	property	property	NOUN
ftr-435	2173	41	within	within	ADP
ftr-435	2173	42	the	the	DET
ftr-435	2173	43	meaning	meaning	NOUN
ftr-435	2173	44	of	of	ADP
ftr-435	2173	45	§	§	PROPN
ftr-435	2173	46	856(d	856(d	PROPN
ftr-435	2173	47	)	)	PUNCT
ftr-435	2173	48	of	of	ADP
ftr-435	2173	49	the	the	DET
ftr-435	2173	50	code	code	NOUN
ftr-435	2173	51	.	.	PUNCT
ftr-435	2174	1	rev	rev	PROPN
ftr-435	2174	2	.	.	PUNCT
ftr-435	2175	1	rul	rul	PROPN
ftr-435	2175	2	.	.	PUNCT
ftr-435	2176	1	73	73	NUM
ftr-435	2176	2	-	-	SYM
ftr-435	2176	3	236	236	NUM
ftr-435	2176	4	,	,	PUNCT
ftr-435	2176	5	1973	1973	NUM
ftr-435	2176	6	-	-	SYM
ftr-435	2176	7	1	1	NUM
ftr-435	2176	8	c.b	c.b	PROPN
ftr-435	2176	9	.	.	PROPN
ftr-435	2176	10	183	183	NUM
ftr-435	2176	11	is	be	AUX
ftr-435	2176	12	obsoleted	obsolete	VERB
ftr-435	2176	13	.	.	PUNCT
ftr-435	2177	1	�	�	VERB
ftr-435	2177	2	the	the	DET
ftr-435	2177	3	obsolescence	obsolescence	NOUN
ftr-435	2177	4	of	of	ADP
ftr-435	2177	5	rev	rev	PROPN
ftr-435	2177	6	.	.	PROPN
ftr-435	2177	7	rul	rul	NOUN
ftr-435	2177	8	.	.	PUNCT
ftr-435	2178	1	73	73	NUM
ftr-435	2178	2	-	-	SYM
ftr-435	2178	3	236	236	NUM
ftr-435	2178	4	,	,	PUNCT
ftr-435	2178	5	which	which	PRON
ftr-435	2178	6	denied	deny	VERB
ftr-435	2178	7	§	§	PROPN
ftr-435	2178	8	355	355	NUM
ftr-435	2178	9	treatment	treatment	NOUN
ftr-435	2178	10	to	to	ADP
ftr-435	2178	11	a	a	DET
ftr-435	2178	12	distribution	distribution	NOUN
ftr-435	2178	13	of	of	ADP
ftr-435	2178	14	stock	stock	NOUN
ftr-435	2178	15	by	by	ADP
ftr-435	2178	16	a	a	DET
ftr-435	2178	17	c	c	NOUN
ftr-435	2178	18	corporation	corporation	NOUN
ftr-435	2178	19	that	that	PRON
ftr-435	2178	20	converted	convert	VERB
ftr-435	2178	21	to	to	ADP
ftr-435	2178	22	a	a	DET
ftr-435	2178	23	reit	reit	NOUN
ftr-435	2178	24	because	because	SCONJ
ftr-435	2178	25	the	the	DET
ftr-435	2178	26	reit	reit	NOUN
ftr-435	2178	27	was	be	AUX
ftr-435	2178	28	not	not	PART
ftr-435	2178	29	engaged	engage	VERB
ftr-435	2178	30	in	in	ADP
ftr-435	2178	31	the	the	DET
ftr-435	2178	32	active	active	ADJ
ftr-435	2178	33	conduct	conduct	NOUN
ftr-435	2178	34	of	of	ADP
ftr-435	2178	35	a	a	DET
ftr-435	2178	36	trade	trade	NOUN
ftr-435	2178	37	or	or	CCONJ
ftr-435	2178	38	business	business	NOUN
ftr-435	2178	39	,	,	PUNCT
ftr-435	2178	40	does	do	AUX
ftr-435	2178	41	not	not	PART
ftr-435	2178	42	imply	imply	VERB
ftr-435	2178	43	a	a	DET
ftr-435	2178	44	view	view	NOUN
ftr-435	2178	45	as	as	ADP
ftr-435	2178	46	to	to	ADP
ftr-435	2178	47	whether	whether	SCONJ
ftr-435	2178	48	a	a	DET
ftr-435	2178	49	distribution	distribution	NOUN
ftr-435	2178	50	of	of	ADP
ftr-435	2178	51	stock	stock	NOUN
ftr-435	2178	52	involving	involve	VERB
ftr-435	2178	53	a	a	DET
ftr-435	2178	54	reit	reit	NOUN
ftr-435	2178	55	election	election	NOUN
ftr-435	2178	56	by	by	ADP
ftr-435	2178	57	the	the	DET
ftr-435	2178	58	distributing	distributing	NOUN
ftr-435	2178	59	or	or	CCONJ
ftr-435	2178	60	controlled	control	VERB
ftr-435	2178	61	corporation	corporation	NOUN
ftr-435	2178	62	would	would	AUX
ftr-435	2178	63	otherwise	otherwise	ADV
ftr-435	2178	64	satisfy	satisfy	VERB
ftr-435	2178	65	the	the	DET
ftr-435	2178	66	requirements	requirement	NOUN
ftr-435	2178	67	of	of	ADP
ftr-435	2178	68	§	§	PROPN
ftr-435	2178	69	355	355	NUM
ftr-435	2178	70	,	,	PUNCT
ftr-435	2178	71	including	include	VERB
ftr-435	2178	72	the	the	DET
ftr-435	2178	73	corporate	corporate	ADJ
ftr-435	2178	74	business	business	NOUN
ftr-435	2178	75	purpose	purpose	NOUN
ftr-435	2178	76	requirement	requirement	NOUN
ftr-435	2178	77	of	of	ADP
ftr-435	2178	78	§	§	PROPN
ftr-435	2178	79	1.355	1.355	NUM
ftr-435	2178	80	-	-	SYM
ftr-435	2178	81	2(b	2(b	NUM
ftr-435	2178	82	)	)	PUNCT
ftr-435	2178	83	.	.	PUNCT
ftr-435	2179	1	�	�	PROPN
ftr-435	2179	2	7	7	NUM
ftr-435	2179	3	.	.	PUNCT
ftr-435	2180	1	treasury	treasury	PROPN
ftr-435	2180	2	does	do	VERB
ftr-435	2180	3	an	an	DET
ftr-435	2180	4	�	�	PROPN
ftr-435	2180	5	about	about	ADP
ftr-435	2180	6	-	-	PUNCT
ftr-435	2180	7	face	face	NOUN
ftr-435	2180	8	�	�	NOUN
ftr-435	2180	9	on	on	ADP
ftr-435	2180	10	mergers	merger	NOUN
ftr-435	2180	11	into	into	ADP
ftr-435	2180	12	disregarded	disregarded	ADJ
ftr-435	2180	13	entities	entity	NOUN
ftr-435	2180	14	.	.	PUNCT
ftr-435	2181	1	reg-126485	reg-126485	NOUN
ftr-435	2181	2	-	-	PUNCT
ftr-435	2181	3	01	01	NUM
ftr-435	2181	4	,	,	PUNCT
ftr-435	2181	5	statutory	statutory	ADJ
ftr-435	2181	6	mergers	merger	NOUN
ftr-435	2181	7	and	and	CCONJ
ftr-435	2181	8	consolidations	consolidation	NOUN
ftr-435	2181	9	,	,	PUNCT
ftr-435	2181	10	66	66	NUM
ftr-435	2181	11	f.r	f.r	NOUN
ftr-435	2181	12	.	.	PROPN
ftr-435	2181	13	57400	57400	NUM
ftr-435	2181	14	(	(	PUNCT
ftr-435	2181	15	11/15/01	11/15/01	NUM
ftr-435	2181	16	)	)	PUNCT
ftr-435	2181	17	.	.	PUNCT
ftr-435	2182	1	the	the	DET
ftr-435	2182	2	treasury	treasury	NOUN
ftr-435	2182	3	has	have	AUX
ftr-435	2182	4	withdrawn	withdraw	VERB
ftr-435	2182	5	proposed	propose	VERB
ftr-435	2182	6	regulations	regulation	NOUN
ftr-435	2182	7	[	[	X
ftr-435	2182	8	reg-10618698	reg-10618698	NOUN
ftr-435	2182	9	,	,	PUNCT
ftr-435	2182	10	65	65	NUM
ftr-435	2182	11	f.r	f.r	NOUN
ftr-435	2182	12	.	.	NOUN
ftr-435	2182	13	31115	31115	NUM
ftr-435	2182	14	(	(	PUNCT
ftr-435	2182	15	5/16/00	5/16/00	NUM
ftr-435	2182	16	)	)	PUNCT
ftr-435	2182	17	]	]	PUNCT
ftr-435	2182	18	,	,	PUNCT
ftr-435	2182	19	which	which	PRON
ftr-435	2182	20	would	would	AUX
ftr-435	2182	21	have	have	AUX
ftr-435	2182	22	provided	provide	VERB
ftr-435	2182	23	that	that	SCONJ
ftr-435	2182	24	neither	neither	CCONJ
ftr-435	2182	25	the	the	DET
ftr-435	2182	26	2002	2002	NUM
ftr-435	2182	27	]	]	PUNCT
ftr-435	2182	28	recent	recent	ADJ
ftr-435	2182	29	developments	development	NOUN
ftr-435	2182	30	in	in	ADP
ftr-435	2182	31	federal	federal	ADJ
ftr-435	2182	32	income	income	NOUN
ftr-435	2182	33	taxation	taxation	NOUN
ftr-435	2182	34	725	725	NUM
ftr-435	2182	35	merger	merger	NOUN
ftr-435	2182	36	of	of	ADP
ftr-435	2182	37	a	a	DET
ftr-435	2182	38	disregarded	disregarded	ADJ
ftr-435	2182	39	entity	entity	NOUN
ftr-435	2182	40	into	into	ADP
ftr-435	2182	41	a	a	DET
ftr-435	2182	42	corporation	corporation	NOUN
ftr-435	2182	43	nor	nor	CCONJ
ftr-435	2182	44	the	the	DET
ftr-435	2182	45	merger	merger	NOUN
ftr-435	2182	46	of	of	ADP
ftr-435	2182	47	a	a	DET
ftr-435	2182	48	target	target	NOUN
ftr-435	2182	49	corporation	corporation	NOUN
ftr-435	2182	50	into	into	ADP
ftr-435	2182	51	a	a	DET
ftr-435	2182	52	disregarded	disregarded	ADJ
ftr-435	2182	53	entity	entity	NOUN
ftr-435	2182	54	was	be	AUX
ftr-435	2182	55	a	a	DET
ftr-435	2182	56	statutory	statutory	ADJ
ftr-435	2182	57	merger	merger	NOUN
ftr-435	2182	58	qualifying	qualify	VERB
ftr-435	2182	59	as	as	ADP
ftr-435	2182	60	a	a	DET
ftr-435	2182	61	reorganization	reorganization	NOUN
ftr-435	2182	62	under	under	ADP
ftr-435	2182	63	§	§	PROPN
ftr-435	2182	64	368(a)(1)(a	368(a)(1)(a	NUM
ftr-435	2182	65	)	)	PUNCT
ftr-435	2182	66	,	,	PUNCT
ftr-435	2182	67	and	and	CCONJ
ftr-435	2182	68	has	have	AUX
ftr-435	2182	69	proposed	propose	VERB
ftr-435	2182	70	new	new	ADJ
ftr-435	2182	71	more	more	ADV
ftr-435	2182	72	liberal	liberal	ADJ
ftr-435	2182	73	regulations	regulation	NOUN
ftr-435	2182	74	[	[	X
ftr-435	2182	75	prop	prop	NOUN
ftr-435	2182	76	.	.	PUNCT
ftr-435	2183	1	reg	reg	NOUN
ftr-435	2183	2	.	.	PUNCT
ftr-435	2184	1	§	§	PROPN
ftr-435	2184	2	1.368	1.368	NUM
ftr-435	2184	3	-	-	PUNCT
ftr-435	2184	4	2(b)(1	2(b)(1	NUM
ftr-435	2184	5	)	)	PUNCT
ftr-435	2184	6	]	]	PUNCT
ftr-435	2184	7	.	.	PUNCT
ftr-435	2185	1	under	under	ADP
ftr-435	2185	2	the	the	DET
ftr-435	2185	3	new	new	ADJ
ftr-435	2185	4	proposed	propose	VERB
ftr-435	2185	5	regulations	regulation	NOUN
ftr-435	2185	6	,	,	PUNCT
ftr-435	2185	7	a	a	DET
ftr-435	2185	8	merger	merger	NOUN
ftr-435	2185	9	of	of	ADP
ftr-435	2185	10	a	a	DET
ftr-435	2185	11	corporation	corporation	NOUN
ftr-435	2185	12	into	into	ADP
ftr-435	2185	13	a	a	DET
ftr-435	2185	14	disregarded	disregarded	ADJ
ftr-435	2185	15	entity	entity	NOUN
ftr-435	2185	16	that	that	PRON
ftr-435	2185	17	is	be	AUX
ftr-435	2185	18	wholly	wholly	ADV
ftr-435	2185	19	owned	own	VERB
ftr-435	2185	20	by	by	ADP
ftr-435	2185	21	another	another	DET
ftr-435	2185	22	corporation	corporation	NOUN
ftr-435	2185	23	could	could	AUX
ftr-435	2185	24	qualify	qualify	VERB
ftr-435	2185	25	as	as	ADP
ftr-435	2185	26	a	a	DET
ftr-435	2185	27	type	type	NOUN
ftr-435	2185	28	(	(	PUNCT
ftr-435	2185	29	a	a	NOUN
ftr-435	2185	30	)	)	PUNCT
ftr-435	2185	31	merger	merger	NOUN
ftr-435	2185	32	.	.	PUNCT
ftr-435	2186	1	as	as	SCONJ
ftr-435	2186	2	the	the	DET
ftr-435	2186	3	irs	irs	PROPN
ftr-435	2186	4	is	be	AUX
ftr-435	2186	5	wo	will	AUX
ftr-435	2186	6	nt	not	PART
ftr-435	2186	7	to	to	PART
ftr-435	2186	8	do	do	VERB
ftr-435	2186	9	these	these	DET
ftr-435	2186	10	days	day	NOUN
ftr-435	2186	11	,	,	PUNCT
ftr-435	2186	12	the	the	DET
ftr-435	2186	13	new	new	ADJ
ftr-435	2186	14	proposed	propose	VERB
ftr-435	2186	15	regulations	regulation	NOUN
ftr-435	2186	16	introduce	introduce	VERB
ftr-435	2186	17	more	more	ADJ
ftr-435	2186	18	definitional	definitional	ADJ
ftr-435	2186	19	jargon	jargon	NOUN
ftr-435	2186	20	.	.	PUNCT
ftr-435	2187	1	the	the	DET
ftr-435	2187	2	term	term	NOUN
ftr-435	2187	3	�	�	PROPN
ftr-435	2187	4	disregarded	disregard	VERB
ftr-435	2187	5	entity	entity	NOUN
ftr-435	2187	6	�	�	PROPN
ftr-435	2187	7	means	mean	VERB
ftr-435	2187	8	a	a	DET
ftr-435	2187	9	business	business	NOUN
ftr-435	2187	10	entity	entity	NOUN
ftr-435	2187	11	(	(	PUNCT
ftr-435	2187	12	as	as	SCONJ
ftr-435	2187	13	defined	define	VERB
ftr-435	2187	14	in	in	ADP
ftr-435	2187	15	reg	reg	NOUN
ftr-435	2187	16	.	.	PUNCT
ftr-435	2188	1	§	§	PROPN
ftr-435	2188	2	301.7701	301.7701	NUM
ftr-435	2188	3	-	-	SYM
ftr-435	2188	4	2(a	2(a	NUM
ftr-435	2188	5	)	)	PUNCT
ftr-435	2188	6	)	)	PUNCT
ftr-435	2189	1	that	that	PRON
ftr-435	2189	2	is	be	AUX
ftr-435	2189	3	disregarded	disregard	VERB
ftr-435	2189	4	as	as	ADP
ftr-435	2189	5	an	an	DET
ftr-435	2189	6	entity	entity	NOUN
ftr-435	2189	7	separate	separate	ADJ
ftr-435	2189	8	from	from	ADP
ftr-435	2189	9	its	its	PRON
ftr-435	2189	10	owner	owner	NOUN
ftr-435	2189	11	for	for	ADP
ftr-435	2189	12	federal	federal	ADJ
ftr-435	2189	13	tax	tax	NOUN
ftr-435	2189	14	purposes	purpose	NOUN
ftr-435	2189	15	,	,	PUNCT
ftr-435	2189	16	including	include	VERB
ftr-435	2189	17	single	single	ADJ
ftr-435	2189	18	member	member	NOUN
ftr-435	2189	19	corporate	corporate	NOUN
ftr-435	2189	20	-	-	PUNCT
ftr-435	2189	21	owned	own	VERB
ftr-435	2189	22	llcs	llcs	NOUN
ftr-435	2189	23	,	,	PUNCT
ftr-435	2189	24	qualified	qualified	ADJ
ftr-435	2189	25	reit	reit	NOUN
ftr-435	2189	26	subsidiaries	subsidiary	NOUN
ftr-435	2189	27	,	,	PUNCT
ftr-435	2189	28	and	and	CCONJ
ftr-435	2189	29	q	q	NOUN
ftr-435	2189	30	-	-	PUNCT
ftr-435	2189	31	subs	sub	NOUN
ftr-435	2189	32	.	.	PUNCT
ftr-435	2190	1	�	�	PROPN
ftr-435	2190	2	combining	combine	VERB
ftr-435	2190	3	entity	entity	NOUN
ftr-435	2190	4	�	�	PROPN
ftr-435	2190	5	means	mean	VERB
ftr-435	2190	6	a	a	DET
ftr-435	2190	7	business	business	NOUN
ftr-435	2190	8	entity	entity	NOUN
ftr-435	2190	9	that	that	PRON
ftr-435	2190	10	is	be	AUX
ftr-435	2190	11	a	a	DET
ftr-435	2190	12	corporation	corporation	NOUN
ftr-435	2190	13	[	[	PUNCT
ftr-435	2190	14	as	as	SCONJ
ftr-435	2190	15	defined	define	VERB
ftr-435	2190	16	in	in	ADP
ftr-435	2190	17	reg	reg	NOUN
ftr-435	2190	18	.	.	PUNCT
ftr-435	2191	1	§	§	PROPN
ftr-435	2191	2	301.7701	301.7701	NUM
ftr-435	2191	3	-	-	SYM
ftr-435	2191	4	2(b	2(b	NUM
ftr-435	2191	5	)	)	PUNCT
ftr-435	2191	6	]	]	PUNCT
ftr-435	2192	1	that	that	PRON
ftr-435	2192	2	is	be	AUX
ftr-435	2192	3	not	not	PART
ftr-435	2192	4	a	a	DET
ftr-435	2192	5	disregarded	disregarded	ADJ
ftr-435	2192	6	entity	entity	NOUN
ftr-435	2192	7	.	.	PUNCT
ftr-435	2193	1	�	�	PROPN
ftr-435	2193	2	combining	combine	VERB
ftr-435	2193	3	unit	unit	NOUN
ftr-435	2193	4	�	�	PROPN
ftr-435	2193	5	means	mean	VERB
ftr-435	2193	6	a	a	DET
ftr-435	2193	7	combining	combine	VERB
ftr-435	2193	8	entity	entity	NOUN
ftr-435	2193	9	and	and	CCONJ
ftr-435	2193	10	all	all	DET
ftr-435	2193	11	disregarded	disregarded	ADJ
ftr-435	2193	12	entities	entity	NOUN
ftr-435	2193	13	,	,	PUNCT
ftr-435	2193	14	if	if	SCONJ
ftr-435	2193	15	any	any	PRON
ftr-435	2193	16	,	,	PUNCT
ftr-435	2193	17	the	the	DET
ftr-435	2193	18	assets	asset	NOUN
ftr-435	2193	19	of	of	ADP
ftr-435	2193	20	which	which	PRON
ftr-435	2193	21	are	be	AUX
ftr-435	2193	22	treated	treat	VERB
ftr-435	2193	23	as	as	SCONJ
ftr-435	2193	24	owned	own	VERB
ftr-435	2193	25	by	by	ADP
ftr-435	2193	26	such	such	ADJ
ftr-435	2193	27	combining	combine	VERB
ftr-435	2193	28	entity	entity	NOUN
ftr-435	2193	29	for	for	ADP
ftr-435	2193	30	federal	federal	ADJ
ftr-435	2193	31	tax	tax	NOUN
ftr-435	2193	32	purposes	purpose	NOUN
ftr-435	2193	33	.	.	PUNCT
ftr-435	2194	1	under	under	ADP
ftr-435	2194	2	the	the	DET
ftr-435	2194	3	proposed	propose	VERB
ftr-435	2194	4	regulations	regulation	NOUN
ftr-435	2194	5	,	,	PUNCT
ftr-435	2194	6	a	a	DET
ftr-435	2194	7	statutory	statutory	ADJ
ftr-435	2194	8	merger	merger	NOUN
ftr-435	2194	9	or	or	CCONJ
ftr-435	2194	10	consolidation	consolidation	NOUN
ftr-435	2194	11	under	under	ADP
ftr-435	2194	12	§	§	PROPN
ftr-435	2194	13	368(a)(1)(a	368(a)(1)(a	NUM
ftr-435	2194	14	)	)	PUNCT
ftr-435	2194	15	must	must	AUX
ftr-435	2194	16	be	be	AUX
ftr-435	2194	17	effected	effect	VERB
ftr-435	2194	18	pursuant	pursuant	ADJ
ftr-435	2194	19	to	to	ADP
ftr-435	2194	20	the	the	DET
ftr-435	2194	21	laws	law	NOUN
ftr-435	2194	22	of	of	ADP
ftr-435	2194	23	the	the	DET
ftr-435	2194	24	united	united	PROPN
ftr-435	2194	25	states	states	PROPN
ftr-435	2194	26	or	or	CCONJ
ftr-435	2194	27	a	a	DET
ftr-435	2194	28	state	state	NOUN
ftr-435	2194	29	or	or	CCONJ
ftr-435	2194	30	the	the	DET
ftr-435	2194	31	district	district	NOUN
ftr-435	2194	32	of	of	ADP
ftr-435	2194	33	columbia	columbia	PROPN
ftr-435	2194	34	.	.	PUNCT
ftr-435	2195	1	[	[	X
ftr-435	2195	2	foreign	foreign	ADJ
ftr-435	2195	3	statutory	statutory	ADJ
ftr-435	2195	4	mergers	merger	NOUN
ftr-435	2195	5	still	still	ADV
ftr-435	2195	6	do	do	AUX
ftr-435	2195	7	not	not	PART
ftr-435	2195	8	qualify	qualify	VERB
ftr-435	2195	9	,	,	PUNCT
ftr-435	2195	10	but	but	CCONJ
ftr-435	2195	11	the	the	DET
ftr-435	2195	12	domestic	domestic	ADJ
ftr-435	2195	13	statute	statute	NOUN
ftr-435	2195	14	no	no	ADV
ftr-435	2195	15	longer	long	ADV
ftr-435	2195	16	needs	need	VERB
ftr-435	2195	17	to	to	PART
ftr-435	2195	18	be	be	AUX
ftr-435	2195	19	a	a	DET
ftr-435	2195	20	�	�	PROPN
ftr-435	2195	21	corporate	corporate	ADJ
ftr-435	2195	22	�	�	PROPN
ftr-435	2195	23	law	law	NOUN
ftr-435	2195	24	.	.	PUNCT
ftr-435	2195	25	]	]	PUNCT
ftr-435	2196	1	all	all	PRON
ftr-435	2196	2	of	of	ADP
ftr-435	2196	3	the	the	DET
ftr-435	2196	4	following	follow	VERB
ftr-435	2196	5	events	event	NOUN
ftr-435	2196	6	must	must	AUX
ftr-435	2196	7	occur	occur	VERB
ftr-435	2196	8	simultaneously	simultaneously	ADV
ftr-435	2196	9	:	:	PUNCT
ftr-435	2196	10	(	(	PUNCT
ftr-435	2196	11	1	1	X
ftr-435	2196	12	)	)	PUNCT
ftr-435	2196	13	all	all	PRON
ftr-435	2196	14	of	of	ADP
ftr-435	2196	15	the	the	DET
ftr-435	2196	16	assets	asset	NOUN
ftr-435	2196	17	(	(	PUNCT
ftr-435	2196	18	other	other	ADJ
ftr-435	2196	19	than	than	ADP
ftr-435	2196	20	those	those	PRON
ftr-435	2196	21	distributed	distribute	VERB
ftr-435	2196	22	in	in	ADP
ftr-435	2196	23	the	the	DET
ftr-435	2196	24	transaction	transaction	NOUN
ftr-435	2196	25	)	)	PUNCT
ftr-435	2196	26	and	and	CCONJ
ftr-435	2196	27	liabilities	liability	NOUN
ftr-435	2196	28	(	(	PUNCT
ftr-435	2196	29	except	except	SCONJ
ftr-435	2196	30	to	to	ADP
ftr-435	2196	31	the	the	DET
ftr-435	2196	32	extent	extent	NOUN
ftr-435	2196	33	satisfied	satisfied	ADJ
ftr-435	2196	34	or	or	CCONJ
ftr-435	2196	35	discharged	discharge	VERB
ftr-435	2196	36	in	in	ADP
ftr-435	2196	37	the	the	DET
ftr-435	2196	38	transaction	transaction	NOUN
ftr-435	2196	39	)	)	PUNCT
ftr-435	2196	40	of	of	ADP
ftr-435	2196	41	each	each	DET
ftr-435	2196	42	member	member	NOUN
ftr-435	2196	43	of	of	ADP
ftr-435	2196	44	one	one	NUM
ftr-435	2196	45	or	or	CCONJ
ftr-435	2196	46	more	more	ADV
ftr-435	2196	47	combining	combine	VERB
ftr-435	2196	48	units	unit	NOUN
ftr-435	2196	49	(	(	PUNCT
ftr-435	2196	50	each	each	PRON
ftr-435	2196	51	a	a	DET
ftr-435	2196	52	transferor	transferor	NOUN
ftr-435	2196	53	unit	unit	NOUN
ftr-435	2196	54	)	)	PUNCT
ftr-435	2196	55	become	become	VERB
ftr-435	2196	56	the	the	DET
ftr-435	2196	57	assets	asset	NOUN
ftr-435	2196	58	and	and	CCONJ
ftr-435	2196	59	liabilities	liability	NOUN
ftr-435	2196	60	of	of	ADP
ftr-435	2196	61	one	one	NUM
ftr-435	2196	62	or	or	CCONJ
ftr-435	2196	63	more	more	ADJ
ftr-435	2196	64	members	member	NOUN
ftr-435	2196	65	of	of	ADP
ftr-435	2196	66	one	one	NUM
ftr-435	2196	67	other	other	ADJ
ftr-435	2196	68	combining	combine	VERB
ftr-435	2196	69	unit	unit	NOUN
ftr-435	2196	70	(	(	PUNCT
ftr-435	2196	71	the	the	DET
ftr-435	2196	72	transferee	transferee	PROPN
ftr-435	2196	73	unit	unit	NOUN
ftr-435	2196	74	)	)	PUNCT
ftr-435	2196	75	;	;	PUNCT
ftr-435	2196	76	and	and	CCONJ
ftr-435	2196	77	(	(	PUNCT
ftr-435	2196	78	2	2	X
ftr-435	2196	79	)	)	PUNCT
ftr-435	2196	80	the	the	DET
ftr-435	2196	81	combining	combine	VERB
ftr-435	2196	82	entity	entity	NOUN
ftr-435	2196	83	of	of	ADP
ftr-435	2196	84	each	each	DET
ftr-435	2196	85	transferor	transferor	NOUN
ftr-435	2196	86	unit	unit	NOUN
ftr-435	2196	87	ceases	cease	VERB
ftr-435	2196	88	its	its	PRON
ftr-435	2196	89	separate	separate	ADJ
ftr-435	2196	90	legal	legal	ADJ
ftr-435	2196	91	existence	existence	NOUN
ftr-435	2196	92	for	for	ADP
ftr-435	2196	93	all	all	DET
ftr-435	2196	94	purposes	purpose	NOUN
ftr-435	2196	95	.	.	PUNCT
ftr-435	2197	1	the	the	DET
ftr-435	2197	2	examples	example	NOUN
ftr-435	2197	3	provide	provide	VERB
ftr-435	2197	4	all	all	DET
ftr-435	2197	5	the	the	DET
ftr-435	2197	6	details	detail	NOUN
ftr-435	2197	7	in	in	ADP
ftr-435	2197	8	the	the	DET
ftr-435	2197	9	rules	rule	NOUN
ftr-435	2197	10	:	:	PUNCT
ftr-435	2197	11	(	(	PUNCT
ftr-435	2197	12	ex	ex	X
ftr-435	2197	13	.	.	NOUN
ftr-435	2197	14	1	1	NUM
ftr-435	2197	15	)	)	PUNCT
ftr-435	2197	16	divisive	divisive	ADJ
ftr-435	2197	17	mergers	merger	NOUN
ftr-435	2197	18	[	[	X
ftr-435	2197	19	see	see	INTJ
ftr-435	2197	20	rev	rev	PROPN
ftr-435	2197	21	.	.	PROPN
ftr-435	2197	22	rul	rul	PROPN
ftr-435	2197	23	.	.	PUNCT
ftr-435	2197	24	2000	2000	NUM
ftr-435	2197	25	-	-	SYM
ftr-435	2197	26	5	5	NUM
ftr-435	2197	27	,	,	PUNCT
ftr-435	2197	28	2000	2000	NUM
ftr-435	2197	29	-	-	SYM
ftr-435	2197	30	1	1	NUM
ftr-435	2197	31	c.b	c.b	PROPN
ftr-435	2197	32	.	.	PROPN
ftr-435	2197	33	436	436	NUM
ftr-435	2197	34	]	]	PUNCT
ftr-435	2197	35	can	can	AUX
ftr-435	2197	36	not	not	PART
ftr-435	2197	37	qualify	qualify	VERB
ftr-435	2197	38	;	;	PUNCT
ftr-435	2197	39	(	(	PUNCT
ftr-435	2197	40	ex	ex	X
ftr-435	2197	41	.	.	NOUN
ftr-435	2197	42	2	2	NUM
ftr-435	2197	43	&	&	CCONJ
ftr-435	2197	44	3	3	NUM
ftr-435	2197	45	)	)	PUNCT
ftr-435	2197	46	forward	forward	ADV
ftr-435	2197	47	triangular	triangular	NOUN
ftr-435	2197	48	mergers	merger	NOUN
ftr-435	2197	49	(	(	PUNCT
ftr-435	2197	50	into	into	ADP
ftr-435	2197	51	a	a	DET
ftr-435	2197	52	disregarded	disregarded	ADJ
ftr-435	2197	53	entity	entity	NOUN
ftr-435	2197	54	owned	own	VERB
ftr-435	2197	55	by	by	ADP
ftr-435	2197	56	s	s	NOUN
ftr-435	2197	57	)	)	PUNCT
ftr-435	2197	58	are	be	AUX
ftr-435	2197	59	allowed	allow	VERB
ftr-435	2197	60	;	;	PUNCT
ftr-435	2197	61	(	(	PUNCT
ftr-435	2197	62	ex	ex	X
ftr-435	2197	63	.	.	NOUN
ftr-435	2197	64	4	4	NUM
ftr-435	2197	65	)	)	PUNCT
ftr-435	2197	66	the	the	DET
ftr-435	2197	67	owner	owner	NOUN
ftr-435	2197	68	of	of	ADP
ftr-435	2197	69	the	the	DET
ftr-435	2197	70	disregarded	disregarded	ADJ
ftr-435	2197	71	entity	entity	NOUN
ftr-435	2197	72	must	must	AUX
ftr-435	2197	73	be	be	AUX
ftr-435	2197	74	a	a	DET
ftr-435	2197	75	corporation	corporation	NOUN
ftr-435	2197	76	;	;	PUNCT
ftr-435	2197	77	(	(	PUNCT
ftr-435	2197	78	ex	ex	X
ftr-435	2197	79	.	.	NOUN
ftr-435	2197	80	5	5	NUM
ftr-435	2197	81	)	)	PUNCT
ftr-435	2197	82	mergers	merger	NOUN
ftr-435	2197	83	of	of	ADP
ftr-435	2197	84	disregarded	disregarded	ADJ
ftr-435	2197	85	entities	entity	NOUN
ftr-435	2197	86	into	into	ADP
ftr-435	2197	87	corporations	corporation	NOUN
ftr-435	2197	88	do	do	AUX
ftr-435	2197	89	not	not	PART
ftr-435	2197	90	qualify	qualify	VERB
ftr-435	2197	91	;	;	PUNCT
ftr-435	2197	92	and	and	CCONJ
ftr-435	2197	93	(	(	PUNCT
ftr-435	2197	94	ex	ex	X
ftr-435	2197	95	.	.	NOUN
ftr-435	2197	96	6	6	NUM
ftr-435	2197	97	)	)	PUNCT
ftr-435	2197	98	none	none	NOUN
ftr-435	2197	99	of	of	ADP
ftr-435	2197	100	the	the	DET
ftr-435	2197	101	consideration	consideration	NOUN
ftr-435	2197	102	received	receive	VERB
ftr-435	2197	103	by	by	ADP
ftr-435	2197	104	the	the	DET
ftr-435	2197	105	t	t	PROPN
ftr-435	2197	106	shareholders	shareholder	NOUN
ftr-435	2197	107	may	may	AUX
ftr-435	2197	108	be	be	AUX
ftr-435	2197	109	interests	interest	NOUN
ftr-435	2197	110	in	in	ADP
ftr-435	2197	111	the	the	DET
ftr-435	2197	112	disregarded	disregarded	ADJ
ftr-435	2197	113	entity	entity	NOUN
ftr-435	2197	114	.	.	PUNCT
ftr-435	2198	1	�	�	PROPN
ftr-435	2198	2	the	the	DET
ftr-435	2198	3	regulations	regulation	NOUN
ftr-435	2198	4	will	will	AUX
ftr-435	2198	5	be	be	AUX
ftr-435	2198	6	effective	effective	ADJ
ftr-435	2198	7	when	when	SCONJ
ftr-435	2198	8	finalized	finalize	VERB
ftr-435	2198	9	.	.	PUNCT
ftr-435	2199	1	8	8	X
ftr-435	2199	2	.	.	X
ftr-435	2199	3	backing	back	VERB
ftr-435	2199	4	into	into	ADP
ftr-435	2199	5	control	control	NOUN
ftr-435	2199	6	within	within	ADP
ftr-435	2199	7	5	5	NUM
ftr-435	2199	8	years	year	NOUN
ftr-435	2199	9	of	of	ADP
ftr-435	2199	10	the	the	DET
ftr-435	2199	11	spin	spin	NOUN
ftr-435	2199	12	-	-	PUNCT
ftr-435	2199	13	off	off	NOUN
ftr-435	2199	14	backed	back	VERB
ftr-435	2199	15	them	they	PRON
ftr-435	2199	16	right	right	ADV
ftr-435	2199	17	out	out	ADP
ftr-435	2199	18	of	of	ADP
ftr-435	2199	19	§	§	PROPN
ftr-435	2199	20	355	355	NUM
ftr-435	2199	21	.	.	PUNCT
ftr-435	2200	1	mclaulin	mclaulin	PROPN
ftr-435	2200	2	v.	v.	PROPN
ftr-435	2200	3	commissioner	commissioner	PROPN
ftr-435	2200	4	,	,	PUNCT
ftr-435	2200	5	276	276	NUM
ftr-435	2200	6	f.3d	f.3d	NUM
ftr-435	2200	7	1269	1269	NUM
ftr-435	2200	8	,	,	PUNCT
ftr-435	2200	9	2002	2002	NUM
ftr-435	2200	10	-	-	SYM
ftr-435	2200	11	1	1	NUM
ftr-435	2200	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	2200	13	.	.	PROPN
ftr-435	2200	14	¶	¶	PROPN
ftr-435	2200	15	50,156	50,156	NUM
ftr-435	2200	16	,	,	PUNCT
ftr-435	2200	17	88	88	NUM
ftr-435	2200	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2200	19	7324	7324	NUM
ftr-435	2200	20	(	(	PUNCT
ftr-435	2200	21	11th	11th	ADJ
ftr-435	2200	22	cir	cir	NOUN
ftr-435	2200	23	.	.	PUNCT
ftr-435	2201	1	12/21/01	12/21/01	X
ftr-435	2201	2	)	)	PUNCT
ftr-435	2201	3	,	,	PUNCT
ftr-435	2201	4	aff	aff	PROPN
ftr-435	2201	5	�	�	PROPN
ftr-435	2201	6	g	g	PROPN
ftr-435	2201	7	115	115	NUM
ftr-435	2201	8	t.c	t.c	PROPN
ftr-435	2201	9	.	.	PROPN
ftr-435	2201	10	255	255	NUM
ftr-435	2201	11	(	(	PUNCT
ftr-435	2201	12	9/20/00	9/20/00	NUM
ftr-435	2201	13	)	)	PUNCT
ftr-435	2201	14	.	.	PUNCT
ftr-435	2202	1	the	the	DET
ftr-435	2202	2	taxpayers	taxpayer	NOUN
ftr-435	2202	3	were	be	AUX
ftr-435	2202	4	shareholders	shareholder	NOUN
ftr-435	2202	5	of	of	ADP
ftr-435	2202	6	rpi	rpi	NOUN
ftr-435	2202	7	,	,	PUNCT
ftr-435	2202	8	an	an	DET
ftr-435	2202	9	s	s	NOUN
ftr-435	2202	10	corporation	corporation	NOUN
ftr-435	2202	11	.	.	PUNCT
ftr-435	2203	1	until	until	ADP
ftr-435	2203	2	1993	1993	NUM
ftr-435	2203	3	,	,	PUNCT
ftr-435	2203	4	rpi	rpi	PROPN
ftr-435	2203	5	owned	own	VERB
ftr-435	2203	6	50	50	NUM
ftr-435	2203	7	percent	percent	NOUN
ftr-435	2203	8	of	of	ADP
ftr-435	2203	9	the	the	DET
ftr-435	2203	10	stock	stock	NOUN
ftr-435	2203	11	of	of	ADP
ftr-435	2203	12	sunbelt	sunbelt	PROPN
ftr-435	2203	13	(	(	PUNCT
ftr-435	2203	14	a	a	DET
ftr-435	2203	15	c	c	NOUN
ftr-435	2203	16	corporation	corporation	NOUN
ftr-435	2203	17	)	)	PUNCT
ftr-435	2203	18	;	;	PUNCT
ftr-435	2203	19	the	the	DET
ftr-435	2203	20	other	other	ADJ
ftr-435	2203	21	50	50	NUM
ftr-435	2203	22	percent	percent	NOUN
ftr-435	2203	23	was	be	AUX
ftr-435	2203	24	owned	own	VERB
ftr-435	2203	25	by	by	ADP
ftr-435	2203	26	hutto	hutto	PROPN
ftr-435	2203	27	.	.	PUNCT
ftr-435	2204	1	in	in	ADP
ftr-435	2204	2	1993	1993	NUM
ftr-435	2204	3	,	,	PUNCT
ftr-435	2204	4	after	after	SCONJ
ftr-435	2204	5	protracted	protract	VERB
ftr-435	2204	6	negotiations	negotiation	NOUN
ftr-435	2204	7	regarding	regard	VERB
ftr-435	2204	8	whether	whether	SCONJ
ftr-435	2204	9	rpi	rpi	NOUN
ftr-435	2204	10	should	should	AUX
ftr-435	2204	11	purchase	purchase	VERB
ftr-435	2204	12	hutto	hutto	PROPN
ftr-435	2204	13	�	�	PROPN
ftr-435	2204	14	s	s	PART
ftr-435	2204	15	stock	stock	NOUN
ftr-435	2204	16	in	in	ADP
ftr-435	2204	17	sunbelt	sunbelt	PROPN
ftr-435	2204	18	or	or	CCONJ
ftr-435	2204	19	hutto	hutto	NOUN
ftr-435	2204	20	should	should	AUX
ftr-435	2204	21	purchase	purchase	VERB
ftr-435	2204	22	rpi	rpi	PROPN
ftr-435	2204	23	�	�	PROPN
ftr-435	2204	24	s	s	PART
ftr-435	2204	25	sunbelt	sunbelt	PROPN
ftr-435	2204	26	stock	stock	NOUN
ftr-435	2204	27	,	,	PUNCT
ftr-435	2204	28	sunbelt	sunbelt	PROPN
ftr-435	2204	29	redeemed	redeem	VERB
ftr-435	2204	30	all	all	PRON
ftr-435	2204	31	of	of	ADP
ftr-435	2204	32	hutto	hutto	PROPN
ftr-435	2204	33	�	�	PROPN
ftr-435	2204	34	s	s	PART
ftr-435	2204	35	stock	stock	NOUN
ftr-435	2204	36	for	for	ADP
ftr-435	2204	37	cash	cash	NOUN
ftr-435	2204	38	[	[	X
ftr-435	2204	39	$	$	SYM
ftr-435	2204	40	828,943	828,943	NUM
ftr-435	2204	41	]	]	PUNCT
ftr-435	2204	42	,	,	PUNCT
ftr-435	2204	43	726	726	NUM
ftr-435	2204	44	florida	florida	PROPN
ftr-435	2204	45	tax	tax	NOUN
ftr-435	2204	46	review	review	NOUN
ftr-435	2204	47	[	[	X
ftr-435	2204	48	vol.5	vol.5	NOUN
ftr-435	2204	49	:	:	PUNCT
ftr-435	2204	50	si	si	X
ftr-435	2204	51	which	which	PRON
ftr-435	2204	52	was	be	AUX
ftr-435	2204	53	borrowed	borrow	VERB
ftr-435	2204	54	from	from	ADP
ftr-435	2204	55	rpi	rpi	NOUN
ftr-435	2204	56	,	,	PUNCT
ftr-435	2204	57	and	and	CCONJ
ftr-435	2204	58	property	property	NOUN
ftr-435	2204	59	[	[	X
ftr-435	2204	60	$	$	SYM
ftr-435	2204	61	101,000	101,000	NUM
ftr-435	2204	62	]	]	PUNCT
ftr-435	2204	63	,	,	PUNCT
ftr-435	2204	64	leaving	leave	VERB
ftr-435	2204	65	rpi	rpi	NOUN
ftr-435	2204	66	as	as	ADP
ftr-435	2204	67	sunbelt	sunbelt	PROPN
ftr-435	2204	68	�	�	PROPN
ftr-435	2204	69	s	s	PART
ftr-435	2204	70	sole	sole	ADJ
ftr-435	2204	71	shareholder	shareholder	NOUN
ftr-435	2204	72	.	.	PUNCT
ftr-435	2205	1	later	later	ADV
ftr-435	2205	2	on	on	ADP
ftr-435	2205	3	the	the	DET
ftr-435	2205	4	same	same	ADJ
ftr-435	2205	5	day	day	NOUN
ftr-435	2205	6	as	as	ADP
ftr-435	2205	7	the	the	DET
ftr-435	2205	8	redemption	redemption	NOUN
ftr-435	2205	9	,	,	PUNCT
ftr-435	2205	10	rpi	rpi	PROPN
ftr-435	2205	11	distributed	distribute	VERB
ftr-435	2205	12	all	all	PRON
ftr-435	2205	13	of	of	ADP
ftr-435	2205	14	the	the	DET
ftr-435	2205	15	stock	stock	NOUN
ftr-435	2205	16	of	of	ADP
ftr-435	2205	17	sunbelt	sunbelt	PROPN
ftr-435	2205	18	to	to	ADP
ftr-435	2205	19	rpi	rpi	PROPN
ftr-435	2205	20	�	�	PROPN
ftr-435	2205	21	s	s	PART
ftr-435	2205	22	three	three	NUM
ftr-435	2205	23	equal	equal	ADJ
ftr-435	2205	24	shareholders	shareholder	NOUN
ftr-435	2205	25	�	�	PROPN
ftr-435	2205	26	the	the	DET
ftr-435	2205	27	taxpayers	taxpayer	NOUN
ftr-435	2205	28	�	�	PROPN
ftr-435	2205	29	in	in	ADP
ftr-435	2205	30	a	a	DET
ftr-435	2205	31	transaction	transaction	NOUN
ftr-435	2205	32	intended	intend	VERB
ftr-435	2205	33	to	to	PART
ftr-435	2205	34	qualify	qualify	VERB
ftr-435	2205	35	as	as	ADP
ftr-435	2205	36	a	a	DET
ftr-435	2205	37	tax	tax	NOUN
ftr-435	2205	38	-	-	PUNCT
ftr-435	2205	39	free	free	ADJ
ftr-435	2205	40	spinoff	spinoff	NOUN
ftr-435	2205	41	under	under	ADP
ftr-435	2205	42	§	§	PROPN
ftr-435	2205	43	355	355	NUM
ftr-435	2205	44	.	.	PUNCT
ftr-435	2206	1	the	the	DET
ftr-435	2206	2	stated	state	VERB
ftr-435	2206	3	purposes	purpose	NOUN
ftr-435	2206	4	of	of	ADP
ftr-435	2206	5	the	the	DET
ftr-435	2206	6	distribution	distribution	NOUN
ftr-435	2206	7	were	be	AUX
ftr-435	2206	8	to	to	PART
ftr-435	2206	9	relieve	relieve	VERB
ftr-435	2206	10	rpi	rpi	NOUN
ftr-435	2206	11	from	from	ADP
ftr-435	2206	12	any	any	DET
ftr-435	2206	13	potential	potential	ADJ
ftr-435	2206	14	liabilities	liability	NOUN
ftr-435	2206	15	arising	arise	VERB
ftr-435	2206	16	from	from	ADP
ftr-435	2206	17	sunbelt	sunbelt	PROPN
ftr-435	2206	18	�	�	PROPN
ftr-435	2206	19	s	s	PART
ftr-435	2206	20	operations	operation	NOUN
ftr-435	2206	21	,	,	PUNCT
ftr-435	2206	22	to	to	PART
ftr-435	2206	23	prepare	prepare	VERB
ftr-435	2206	24	sunbelt	sunbelt	PROPN
ftr-435	2206	25	to	to	PART
ftr-435	2206	26	go	go	VERB
ftr-435	2206	27	public	public	ADJ
ftr-435	2206	28	,	,	PUNCT
ftr-435	2206	29	and	and	CCONJ
ftr-435	2206	30	to	to	PART
ftr-435	2206	31	preserve	preserve	VERB
ftr-435	2206	32	rpi	rpi	PROPN
ftr-435	2206	33	�	�	PROPN
ftr-435	2206	34	s	s	PART
ftr-435	2206	35	s	s	NOUN
ftr-435	2206	36	election	election	NOUN
ftr-435	2206	37	[	[	X
ftr-435	2206	38	the	the	DET
ftr-435	2206	39	controlling	control	VERB
ftr-435	2206	40	version	version	NOUN
ftr-435	2206	41	of	of	ADP
ftr-435	2206	42	§	§	PROPN
ftr-435	2206	43	1361(b	1361(b	NOUN
ftr-435	2206	44	)	)	PUNCT
ftr-435	2206	45	for	for	ADP
ftr-435	2206	46	the	the	DET
ftr-435	2206	47	year	year	NOUN
ftr-435	2206	48	in	in	ADP
ftr-435	2206	49	question	question	NOUN
ftr-435	2206	50	prohibited	prohibit	VERB
ftr-435	2206	51	the	the	DET
ftr-435	2206	52	parent	parent	NOUN
ftr-435	2206	53	of	of	ADP
ftr-435	2206	54	an	an	DET
ftr-435	2206	55	affiliated	affiliated	ADJ
ftr-435	2206	56	group	group	NOUN
ftr-435	2206	57	from	from	ADP
ftr-435	2206	58	being	be	AUX
ftr-435	2206	59	an	an	DET
ftr-435	2206	60	s	s	NOUN
ftr-435	2206	61	corporation	corporation	NOUN
ftr-435	2206	62	]	]	PUNCT
ftr-435	2206	63	.	.	PUNCT
ftr-435	2207	1	�	�	PROPN
ftr-435	2207	2	the	the	DET
ftr-435	2207	3	tax	tax	NOUN
ftr-435	2207	4	court	court	NOUN
ftr-435	2207	5	(	(	PUNCT
ftr-435	2207	6	judge	judge	PROPN
ftr-435	2207	7	halpern	halpern	PROPN
ftr-435	2207	8	)	)	PUNCT
ftr-435	2207	9	held	hold	VERB
ftr-435	2207	10	that	that	SCONJ
ftr-435	2207	11	because	because	SCONJ
ftr-435	2207	12	rpi	rpi	PROPN
ftr-435	2207	13	�	�	PROPN
ftr-435	2207	14	s	s	PART
ftr-435	2207	15	distribution	distribution	NOUN
ftr-435	2207	16	of	of	ADP
ftr-435	2207	17	the	the	DET
ftr-435	2207	18	stock	stock	NOUN
ftr-435	2207	19	of	of	ADP
ftr-435	2207	20	sunbelt	sunbelt	PROPN
ftr-435	2207	21	occurred	occur	VERB
ftr-435	2207	22	less	less	ADJ
ftr-435	2207	23	than	than	ADP
ftr-435	2207	24	5	5	NUM
ftr-435	2207	25	years	year	NOUN
ftr-435	2207	26	after	after	ADP
ftr-435	2207	27	rpi	rpi	PROPN
ftr-435	2207	28	acquired	acquire	VERB
ftr-435	2207	29	control	control	NOUN
ftr-435	2207	30	of	of	ADP
ftr-435	2207	31	sunbelt	sunbelt	PROPN
ftr-435	2207	32	in	in	ADP
ftr-435	2207	33	a	a	DET
ftr-435	2207	34	transaction	transaction	NOUN
ftr-435	2207	35	in	in	SCONJ
ftr-435	2207	36	which	which	DET
ftr-435	2207	37	gain	gain	NOUN
ftr-435	2207	38	or	or	CCONJ
ftr-435	2207	39	loss	loss	NOUN
ftr-435	2207	40	was	be	AUX
ftr-435	2207	41	recognized	recognize	VERB
ftr-435	2207	42	[	[	X
ftr-435	2207	43	i.e.	i.e.	X
ftr-435	2207	44	,	,	PUNCT
ftr-435	2207	45	the	the	DET
ftr-435	2207	46	redemption	redemption	NOUN
ftr-435	2207	47	of	of	ADP
ftr-435	2207	48	hutto	hutto	PROPN
ftr-435	2207	49	�	�	PROPN
ftr-435	2207	50	s	s	PART
ftr-435	2207	51	stock	stock	NOUN
ftr-435	2207	52	]	]	PUNCT
ftr-435	2207	53	,	,	PUNCT
ftr-435	2207	54	the	the	DET
ftr-435	2207	55	distribution	distribution	NOUN
ftr-435	2207	56	failed	fail	VERB
ftr-435	2207	57	to	to	PART
ftr-435	2207	58	satisfy	satisfy	VERB
ftr-435	2207	59	the	the	DET
ftr-435	2207	60	active	active	ADJ
ftr-435	2207	61	business	business	NOUN
ftr-435	2207	62	requirement	requirement	NOUN
ftr-435	2207	63	of	of	ADP
ftr-435	2207	64	§	§	PROPN
ftr-435	2207	65	§	§	PROPN
ftr-435	2207	66	355(a)(1)(c	355(a)(1)(c	NUM
ftr-435	2207	67	)	)	PUNCT
ftr-435	2207	68	and	and	CCONJ
ftr-435	2207	69	(	(	PUNCT
ftr-435	2207	70	b)(2)(d)(ii	b)(2)(d)(ii	PROPN
ftr-435	2207	71	)	)	PUNCT
ftr-435	2207	72	.	.	PUNCT
ftr-435	2208	1	judge	judge	PROPN
ftr-435	2208	2	halpern	halpern	PROPN
ftr-435	2208	3	rejected	reject	VERB
ftr-435	2208	4	the	the	DET
ftr-435	2208	5	taxpayer	taxpayer	PROPN
ftr-435	2208	6	�	�	PROPN
ftr-435	2208	7	s	s	PART
ftr-435	2208	8	�	�	NOUN
ftr-435	2208	9	blanket	blanket	NOUN
ftr-435	2208	10	assertion	assertion	NOUN
ftr-435	2208	11	�	�	PROPN
ftr-435	2208	12	that	that	SCONJ
ftr-435	2208	13	a	a	DET
ftr-435	2208	14	redemption	redemption	NOUN
ftr-435	2208	15	of	of	ADP
ftr-435	2208	16	stock	stock	NOUN
ftr-435	2208	17	of	of	ADP
ftr-435	2208	18	the	the	DET
ftr-435	2208	19	other	other	ADJ
ftr-435	2208	20	shareholder	shareholder	NOUN
ftr-435	2208	21	�	�	PROPN
ftr-435	2208	22	s	s	PART
ftr-435	2208	23	stock	stock	NOUN
ftr-435	2208	24	,	,	PUNCT
ftr-435	2208	25	thereby	thereby	ADV
ftr-435	2208	26	backing	back	VERB
ftr-435	2208	27	the	the	DET
ftr-435	2208	28	parent	parent	NOUN
ftr-435	2208	29	into	into	ADP
ftr-435	2208	30	control	control	NOUN
ftr-435	2208	31	of	of	ADP
ftr-435	2208	32	the	the	DET
ftr-435	2208	33	subsidiary	subsidiary	NOUN
ftr-435	2208	34	,	,	PUNCT
ftr-435	2208	35	never	never	ADV
ftr-435	2208	36	could	could	AUX
ftr-435	2208	37	be	be	AUX
ftr-435	2208	38	treated	treat	VERB
ftr-435	2208	39	as	as	ADP
ftr-435	2208	40	the	the	DET
ftr-435	2208	41	acquisition	acquisition	NOUN
ftr-435	2208	42	of	of	ADP
ftr-435	2208	43	control	control	NOUN
ftr-435	2208	44	within	within	ADP
ftr-435	2208	45	5	5	NUM
ftr-435	2208	46	years	year	NOUN
ftr-435	2208	47	in	in	ADP
ftr-435	2208	48	a	a	DET
ftr-435	2208	49	taxable	taxable	ADJ
ftr-435	2208	50	transaction	transaction	NOUN
ftr-435	2208	51	.	.	PUNCT
ftr-435	2209	1	he	he	PRON
ftr-435	2209	2	likewise	likewise	ADV
ftr-435	2209	3	declined	decline	VERB
ftr-435	2209	4	to	to	PART
ftr-435	2209	5	follow	follow	VERB
ftr-435	2209	6	the	the	DET
ftr-435	2209	7	commissioner	commissioner	NOUN
ftr-435	2209	8	�	�	PROPN
ftr-435	2209	9	s	s	PART
ftr-435	2209	10	argument	argument	NOUN
ftr-435	2209	11	directly	directly	ADV
ftr-435	2209	12	to	to	PART
ftr-435	2209	13	apply	apply	VERB
ftr-435	2209	14	rev	rev	PROPN
ftr-435	2209	15	.	.	PUNCT
ftr-435	2209	16	rul	rul	PROPN
ftr-435	2209	17	.	.	PUNCT
ftr-435	2210	1	57	57	NUM
ftr-435	2210	2	-	-	SYM
ftr-435	2210	3	144	144	NUM
ftr-435	2210	4	,	,	PUNCT
ftr-435	2210	5	1957	1957	NUM
ftr-435	2210	6	-	-	SYM
ftr-435	2210	7	1	1	NUM
ftr-435	2210	8	c.b	c.b	PROPN
ftr-435	2210	9	.	.	PROPN
ftr-435	2210	10	123	123	NUM
ftr-435	2210	11	,	,	PUNCT
ftr-435	2210	12	which	which	PRON
ftr-435	2210	13	would	would	AUX
ftr-435	2210	14	treat	treat	VERB
ftr-435	2210	15	any	any	DET
ftr-435	2210	16	instance	instance	NOUN
ftr-435	2210	17	in	in	ADP
ftr-435	2210	18	which	which	PRON
ftr-435	2210	19	a	a	DET
ftr-435	2210	20	redemption	redemption	NOUN
ftr-435	2210	21	resulted	result	VERB
ftr-435	2210	22	in	in	ADP
ftr-435	2210	23	the	the	DET
ftr-435	2210	24	acquisition	acquisition	NOUN
ftr-435	2210	25	of	of	ADP
ftr-435	2210	26	control	control	NOUN
ftr-435	2210	27	within	within	ADP
ftr-435	2210	28	5	5	NUM
ftr-435	2210	29	years	year	NOUN
ftr-435	2210	30	as	as	ADP
ftr-435	2210	31	a	a	DET
ftr-435	2210	32	disqualifying	disqualifying	ADJ
ftr-435	2210	33	acquisition	acquisition	NOUN
ftr-435	2210	34	.	.	PUNCT
ftr-435	2211	1	rather	rather	ADV
ftr-435	2211	2	,	,	PUNCT
ftr-435	2211	3	he	he	PRON
ftr-435	2211	4	emphasized	emphasize	VERB
ftr-435	2211	5	the	the	DET
ftr-435	2211	6	negotiations	negotiation	NOUN
ftr-435	2211	7	leading	lead	VERB
ftr-435	2211	8	up	up	ADP
ftr-435	2211	9	to	to	ADP
ftr-435	2211	10	the	the	DET
ftr-435	2211	11	transaction	transaction	NOUN
ftr-435	2211	12	and	and	CCONJ
ftr-435	2211	13	the	the	DET
ftr-435	2211	14	fact	fact	NOUN
ftr-435	2211	15	that	that	SCONJ
ftr-435	2211	16	the	the	DET
ftr-435	2211	17	cash	cash	NOUN
ftr-435	2211	18	for	for	ADP
ftr-435	2211	19	the	the	DET
ftr-435	2211	20	redemption	redemption	NOUN
ftr-435	2211	21	came	come	VERB
ftr-435	2211	22	from	from	ADP
ftr-435	2211	23	rpi	rpi	PRON
ftr-435	2211	24	to	to	PART
ftr-435	2211	25	conclude	conclude	VERB
ftr-435	2211	26	that	that	SCONJ
ftr-435	2211	27	in	in	ADP
ftr-435	2211	28	this	this	DET
ftr-435	2211	29	case	case	NOUN
ftr-435	2211	30	there	there	PRON
ftr-435	2211	31	was	be	VERB
ftr-435	2211	32	no	no	DET
ftr-435	2211	33	difference	difference	NOUN
ftr-435	2211	34	between	between	ADP
ftr-435	2211	35	the	the	DET
ftr-435	2211	36	transaction	transaction	NOUN
ftr-435	2211	37	as	as	SCONJ
ftr-435	2211	38	it	it	PRON
ftr-435	2211	39	occurred	occur	VERB
ftr-435	2211	40	and	and	CCONJ
ftr-435	2211	41	a	a	DET
ftr-435	2211	42	direct	direct	ADJ
ftr-435	2211	43	purchase	purchase	NOUN
ftr-435	2211	44	by	by	ADP
ftr-435	2211	45	rpi	rpi	PROPN
ftr-435	2211	46	.	.	PUNCT
ftr-435	2212	1	�	�	PROPN
ftr-435	2212	2	accordingly	accordingly	ADV
ftr-435	2212	3	,	,	PUNCT
ftr-435	2212	4	§	§	PROPN
ftr-435	2212	5	335(c)(1	335(c)(1	NUM
ftr-435	2212	6	)	)	PUNCT
ftr-435	2212	7	did	do	AUX
ftr-435	2212	8	not	not	PART
ftr-435	2212	9	apply	apply	VERB
ftr-435	2212	10	to	to	PART
ftr-435	2212	11	provide	provide	VERB
ftr-435	2212	12	nonrecognition	nonrecognition	NOUN
ftr-435	2212	13	at	at	ADP
ftr-435	2212	14	the	the	DET
ftr-435	2212	15	corporate	corporate	ADJ
ftr-435	2212	16	level	level	NOUN
ftr-435	2212	17	;	;	PUNCT
ftr-435	2212	18	under	under	ADP
ftr-435	2212	19	§	§	PROPN
ftr-435	2212	20	311(b	311(b	PROPN
ftr-435	2212	21	)	)	PUNCT
ftr-435	2212	22	,	,	PUNCT
ftr-435	2212	23	rpi	rpi	PROPN
ftr-435	2212	24	recognized	recognize	VERB
ftr-435	2212	25	gain	gain	NOUN
ftr-435	2212	26	on	on	ADP
ftr-435	2212	27	the	the	DET
ftr-435	2212	28	distribution	distribution	NOUN
ftr-435	2212	29	of	of	ADP
ftr-435	2212	30	the	the	DET
ftr-435	2212	31	sunbelt	sunbelt	PROPN
ftr-435	2212	32	stock	stock	NOUN
ftr-435	2212	33	,	,	PUNCT
ftr-435	2212	34	and	and	CCONJ
ftr-435	2212	35	the	the	DET
ftr-435	2212	36	gain	gain	NOUN
ftr-435	2212	37	passed	pass	VERB
ftr-435	2212	38	through	through	ADP
ftr-435	2212	39	to	to	ADP
ftr-435	2212	40	the	the	DET
ftr-435	2212	41	rpi	rpi	ADJ
ftr-435	2212	42	shareholders	shareholder	NOUN
ftr-435	2212	43	under	under	ADP
ftr-435	2212	44	§	§	PROPN
ftr-435	2212	45	1366(a	1366(a	NUM
ftr-435	2212	46	)	)	PUNCT
ftr-435	2212	47	.	.	PUNCT
ftr-435	2213	1	[	[	X
ftr-435	2213	2	the	the	DET
ftr-435	2213	3	court	court	NOUN
ftr-435	2213	4	did	do	AUX
ftr-435	2213	5	not	not	PART
ftr-435	2213	6	address	address	VERB
ftr-435	2213	7	the	the	DET
ftr-435	2213	8	commissioner	commissioner	NOUN
ftr-435	2213	9	�	�	NOUN
ftr-435	2213	10	s	s	PART
ftr-435	2213	11	argument	argument	NOUN
ftr-435	2213	12	that	that	SCONJ
ftr-435	2213	13	the	the	DET
ftr-435	2213	14	shareholders	shareholder	NOUN
ftr-435	2213	15	failed	fail	VERB
ftr-435	2213	16	to	to	PART
ftr-435	2213	17	prove	prove	VERB
ftr-435	2213	18	that	that	SCONJ
ftr-435	2213	19	the	the	DET
ftr-435	2213	20	distribution	distribution	NOUN
ftr-435	2213	21	was	be	AUX
ftr-435	2213	22	designed	design	VERB
ftr-435	2213	23	to	to	PART
ftr-435	2213	24	achieve	achieve	VERB
ftr-435	2213	25	a	a	DET
ftr-435	2213	26	corporate	corporate	ADJ
ftr-435	2213	27	business	business	NOUN
ftr-435	2213	28	purpose	purpose	NOUN
ftr-435	2213	29	as	as	SCONJ
ftr-435	2213	30	required	require	VERB
ftr-435	2213	31	by	by	ADP
ftr-435	2213	32	reg	reg	NOUN
ftr-435	2213	33	.	.	PUNCT
ftr-435	2214	1	§	§	PROPN
ftr-435	2214	2	1.355	1.355	NUM
ftr-435	2214	3	-	-	SYM
ftr-435	2214	4	2(b	2(b	NUM
ftr-435	2214	5	)	)	PUNCT
ftr-435	2214	6	.	.	PUNCT
ftr-435	2214	7	]	]	PUNCT
ftr-435	2215	1	�	�	PROPN
ftr-435	2215	2	the	the	DET
ftr-435	2215	3	court	court	NOUN
ftr-435	2215	4	of	of	ADP
ftr-435	2215	5	appeals	appeal	NOUN
ftr-435	2215	6	affirmed	affirm	VERB
ftr-435	2215	7	the	the	DET
ftr-435	2215	8	tax	tax	NOUN
ftr-435	2215	9	court	court	NOUN
ftr-435	2215	10	�	�	PROPN
ftr-435	2215	11	s	s	PART
ftr-435	2215	12	decision	decision	NOUN
ftr-435	2215	13	with	with	ADP
ftr-435	2215	14	minimal	minimal	ADJ
ftr-435	2215	15	discussion	discussion	NOUN
ftr-435	2215	16	.	.	PUNCT
ftr-435	2216	1	the	the	DET
ftr-435	2216	2	tax	tax	NOUN
ftr-435	2216	3	court	court	NOUN
ftr-435	2216	4	found	find	VERB
ftr-435	2216	5	that	that	SCONJ
ftr-435	2216	6	the	the	DET
ftr-435	2216	7	facts	fact	NOUN
ftr-435	2216	8	of	of	ADP
ftr-435	2216	9	rev	rev	PROPN
ftr-435	2216	10	.	.	PROPN
ftr-435	2216	11	rul	rul	PROPN
ftr-435	2216	12	.	.	PUNCT
ftr-435	2217	1	57	57	NUM
ftr-435	2217	2	-	-	SYM
ftr-435	2217	3	144	144	NUM
ftr-435	2217	4	were	be	AUX
ftr-435	2217	5	not	not	PART
ftr-435	2217	6	distinguishable	distinguishable	ADJ
ftr-435	2217	7	from	from	ADP
ftr-435	2217	8	the	the	DET
ftr-435	2217	9	present	present	ADJ
ftr-435	2217	10	case	case	NOUN
ftr-435	2217	11	in	in	ADP
ftr-435	2217	12	any	any	DET
ftr-435	2217	13	significant	significant	ADJ
ftr-435	2217	14	way	way	NOUN
ftr-435	2217	15	.	.	PUNCT
ftr-435	2218	1	we	we	PRON
ftr-435	2218	2	agree	agree	VERB
ftr-435	2218	3	.	.	PUNCT
ftr-435	2218	4	.	.	PUNCT
ftr-435	2218	5	.	.	PUNCT
ftr-435	2218	6	.	.	PUNCT
ftr-435	2219	1	.	.	PUNCT
ftr-435	2220	1	we	we	PRON
ftr-435	2220	2	need	need	VERB
ftr-435	2220	3	make	make	VERB
ftr-435	2220	4	no	no	DET
ftr-435	2220	5	distinction	distinction	NOUN
ftr-435	2220	6	between	between	ADP
ftr-435	2220	7	indirect	indirect	ADJ
ftr-435	2220	8	control	control	NOUN
ftr-435	2220	9	of	of	ADP
ftr-435	2220	10	sunbelt	sunbelt	PROPN
ftr-435	2220	11	by	by	ADP
ftr-435	2220	12	ridge	ridge	NOUN
ftr-435	2220	13	at	at	ADP
ftr-435	2220	14	50	50	NUM
ftr-435	2220	15	%	%	NOUN
ftr-435	2220	16	ownership	ownership	NOUN
ftr-435	2220	17	and	and	CCONJ
ftr-435	2220	18	direct	direct	ADJ
ftr-435	2220	19	control	control	NOUN
ftr-435	2220	20	of	of	ADP
ftr-435	2220	21	sunbelt	sunbelt	PROPN
ftr-435	2220	22	by	by	ADP
ftr-435	2220	23	ridge	ridge	NOUN
ftr-435	2220	24	at	at	ADP
ftr-435	2220	25	100	100	NUM
ftr-435	2220	26	%	%	NOUN
ftr-435	2220	27	ownership	ownership	NOUN
ftr-435	2220	28	.	.	PUNCT
ftr-435	2221	1	under	under	ADP
ftr-435	2221	2	the	the	DET
ftr-435	2221	3	plain	plain	ADJ
ftr-435	2221	4	meaning	meaning	NOUN
ftr-435	2221	5	of	of	ADP
ftr-435	2221	6	the	the	DET
ftr-435	2221	7	statute	statute	NOUN
ftr-435	2221	8	,	,	PUNCT
ftr-435	2221	9	ridge	ridge	PROPN
ftr-435	2221	10	acquired	acquire	VERB
ftr-435	2221	11	control	control	NOUN
ftr-435	2221	12	on	on	ADP
ftr-435	2221	13	january	january	PROPN
ftr-435	2221	14	15th	15th	NOUN
ftr-435	2221	15	,	,	PUNCT
ftr-435	2221	16	the	the	DET
ftr-435	2221	17	2002	2002	NUM
ftr-435	2221	18	]	]	PUNCT
ftr-435	2221	19	recent	recent	ADJ
ftr-435	2221	20	developments	development	NOUN
ftr-435	2221	21	in	in	ADP
ftr-435	2221	22	federal	federal	ADJ
ftr-435	2221	23	income	income	NOUN
ftr-435	2221	24	taxation	taxation	NOUN
ftr-435	2221	25	727	727	NUM
ftr-435	2221	26	moment	moment	NOUN
ftr-435	2221	27	the	the	DET
ftr-435	2221	28	taxable	taxable	ADJ
ftr-435	2221	29	hutto	hutto	NOUN
ftr-435	2221	30	redemption	redemption	NOUN
ftr-435	2221	31	occurred	occur	VERB
ftr-435	2221	32	.	.	PUNCT
ftr-435	2222	1	this	this	DET
ftr-435	2222	2	event	event	NOUN
ftr-435	2222	3	resets	reset	VERB
ftr-435	2222	4	the	the	DET
ftr-435	2222	5	five	five	NUM
ftr-435	2222	6	-	-	PUNCT
ftr-435	2222	7	year	year	NOUN
ftr-435	2222	8	clock	clock	NOUN
ftr-435	2222	9	and	and	CCONJ
ftr-435	2222	10	renders	render	VERB
ftr-435	2222	11	ridge	ridge	NOUN
ftr-435	2222	12	's	's	PART
ftr-435	2222	13	distribution	distribution	NOUN
ftr-435	2222	14	of	of	ADP
ftr-435	2222	15	the	the	DET
ftr-435	2222	16	sunbelt	sunbelt	PROPN
ftr-435	2222	17	stock	stock	NOUN
ftr-435	2222	18	taxable	taxable	ADJ
ftr-435	2222	19	,	,	PUNCT
ftr-435	2222	20	albeit	albeit	SCONJ
ftr-435	2222	21	stock	stock	NOUN
ftr-435	2222	22	that	that	PRON
ftr-435	2222	23	it	it	PRON
ftr-435	2222	24	had	have	AUX
ftr-435	2222	25	held	hold	VERB
ftr-435	2222	26	for	for	ADP
ftr-435	2222	27	more	more	ADJ
ftr-435	2222	28	than	than	ADP
ftr-435	2222	29	twelve	twelve	NUM
ftr-435	2222	30	years	year	NOUN
ftr-435	2222	31	.	.	PUNCT
ftr-435	2223	1	as	as	SCONJ
ftr-435	2223	2	the	the	DET
ftr-435	2223	3	tax	tax	NOUN
ftr-435	2223	4	court	court	NOUN
ftr-435	2223	5	said	say	VERB
ftr-435	2223	6	,	,	PUNCT
ftr-435	2223	7	this	this	PRON
ftr-435	2223	8	is	be	AUX
ftr-435	2223	9	not	not	PART
ftr-435	2223	10	the	the	DET
ftr-435	2223	11	mere	mere	ADJ
ftr-435	2223	12	conversion	conversion	NOUN
ftr-435	2223	13	of	of	ADP
ftr-435	2223	14	indirect	indirect	ADJ
ftr-435	2223	15	control	control	NOUN
ftr-435	2223	16	to	to	ADP
ftr-435	2223	17	direct	direct	ADJ
ftr-435	2223	18	control	control	NOUN
ftr-435	2223	19	.	.	PUNCT
ftr-435	2224	1	it	it	PRON
ftr-435	2224	2	is	be	AUX
ftr-435	2224	3	the	the	DET
ftr-435	2224	4	�	�	PROPN
ftr-435	2224	5	acquisition	acquisition	NOUN
ftr-435	2224	6	of	of	ADP
ftr-435	2224	7	control	control	NOUN
ftr-435	2224	8	where	where	SCONJ
ftr-435	2224	9	none	none	NOUN
ftr-435	2224	10	had	have	AUX
ftr-435	2224	11	existed	exist	VERB
ftr-435	2224	12	previously	previously	ADV
ftr-435	2224	13	.	.	PUNCT
ftr-435	2225	1	�	�	PROPN
ftr-435	2225	2	g.	g.	PROPN
ftr-435	2225	3	personal	personal	ADJ
ftr-435	2225	4	holding	hold	VERB
ftr-435	2225	5	companies	company	NOUN
ftr-435	2225	6	and	and	CCONJ
ftr-435	2225	7	accumulated	accumulate	VERB
ftr-435	2225	8	earnings	earning	NOUN
ftr-435	2225	9	tax	tax	NOUN
ftr-435	2225	10	1	1	NUM
ftr-435	2225	11	.	.	PUNCT
ftr-435	2225	12	knight	knight	PROPN
ftr-435	2225	13	furniture	furniture	PROPN
ftr-435	2225	14	co.	co.	PROPN
ftr-435	2226	1	v.	v.	PROPN
ftr-435	2226	2	commissioner	commissioner	PROPN
ftr-435	2226	3	,	,	PUNCT
ftr-435	2226	4	t.c	t.c	PROPN
ftr-435	2226	5	.	.	PROPN
ftr-435	2226	6	memo	memo	NOUN
ftr-435	2226	7	.	.	PUNCT
ftr-435	2227	1	2001	2001	NUM
ftr-435	2227	2	-	-	SYM
ftr-435	2227	3	19	19	NUM
ftr-435	2227	4	(	(	PUNCT
ftr-435	2227	5	1/29/01	1/29/01	NUM
ftr-435	2227	6	)	)	PUNCT
ftr-435	2227	7	.	.	PUNCT
ftr-435	2228	1	the	the	DET
ftr-435	2228	2	accumulated	accumulate	VERB
ftr-435	2228	3	earnings	earning	NOUN
ftr-435	2228	4	tax	tax	NOUN
ftr-435	2228	5	assessed	assess	VERB
ftr-435	2228	6	by	by	ADP
ftr-435	2228	7	the	the	DET
ftr-435	2228	8	commissioner	commissioner	NOUN
ftr-435	2228	9	was	be	AUX
ftr-435	2228	10	not	not	PART
ftr-435	2228	11	upheld	uphold	VERB
ftr-435	2228	12	because	because	SCONJ
ftr-435	2228	13	the	the	DET
ftr-435	2228	14	taxpayer	taxpayer	NOUN
ftr-435	2228	15	was	be	AUX
ftr-435	2228	16	reasonably	reasonably	ADV
ftr-435	2228	17	accumulating	accumulate	VERB
ftr-435	2228	18	earnings	earning	NOUN
ftr-435	2228	19	to	to	PART
ftr-435	2228	20	redeem	redeem	VERB
ftr-435	2228	21	dissenting	dissent	VERB
ftr-435	2228	22	minority	minority	NOUN
ftr-435	2228	23	shareholders	shareholder	NOUN
ftr-435	2228	24	and	and	CCONJ
ftr-435	2228	25	had	have	VERB
ftr-435	2228	26	a	a	DET
ftr-435	2228	27	history	history	NOUN
ftr-435	2228	28	of	of	ADP
ftr-435	2228	29	funding	funding	NOUN
ftr-435	2228	30	redemptions	redemption	NOUN
ftr-435	2228	31	with	with	ADP
ftr-435	2228	32	cash	cash	NOUN
ftr-435	2228	33	.	.	PUNCT
ftr-435	2229	1	h.	h.	PROPN
ftr-435	2229	2	miscellaneous	miscellaneous	ADJ
ftr-435	2229	3	issues	issue	NOUN
ftr-435	2229	4	1	1	NUM
ftr-435	2229	5	.	.	PUNCT
ftr-435	2229	6	is	be	AUX
ftr-435	2229	7	it	it	PRON
ftr-435	2229	8	the	the	DET
ftr-435	2229	9	harbinger	harbinger	NOUN
ftr-435	2229	10	of	of	ADP
ftr-435	2229	11	a	a	DET
ftr-435	2229	12	negotiated	negotiate	VERB
ftr-435	2229	13	tax	tax	NOUN
ftr-435	2229	14	system	system	NOUN
ftr-435	2229	15	?	?	PUNCT
ftr-435	2230	1	notice	notice	VERB
ftr-435	2230	2	2000	2000	NUM
ftr-435	2230	3	-	-	SYM
ftr-435	2230	4	12	12	NUM
ftr-435	2230	5	,	,	PUNCT
ftr-435	2230	6	2000	2000	NUM
ftr-435	2230	7	-	-	SYM
ftr-435	2230	8	9	9	NUM
ftr-435	2230	9	i.r.b	i.r.b	NOUN
ftr-435	2230	10	.	.	PUNCT
ftr-435	2231	1	727	727	NUM
ftr-435	2231	2	(	(	PUNCT
ftr-435	2231	3	2/12/00	2/12/00	NUM
ftr-435	2231	4	)	)	PUNCT
ftr-435	2231	5	.	.	PUNCT
ftr-435	2232	1	a	a	DET
ftr-435	2232	2	pilot	pilot	NOUN
ftr-435	2232	3	program	program	NOUN
ftr-435	2232	4	existed	exist	VERB
ftr-435	2232	5	for	for	ADP
ftr-435	2232	6	pre	pre	ADJ
ftr-435	2232	7	-	-	ADJ
ftr-435	2232	8	filing	filing	ADJ
ftr-435	2232	9	agreements	agreement	NOUN
ftr-435	2232	10	(	(	PUNCT
ftr-435	2232	11	pfas	pfas	NOUN
ftr-435	2232	12	)	)	PUNCT
ftr-435	2232	13	,	,	PUNCT
ftr-435	2232	14	under	under	ADP
ftr-435	2232	15	which	which	PRON
ftr-435	2232	16	large	large	ADJ
ftr-435	2232	17	businesses	business	NOUN
ftr-435	2232	18	may	may	AUX
ftr-435	2232	19	request	request	VERB
ftr-435	2232	20	examination	examination	NOUN
ftr-435	2232	21	and	and	CCONJ
ftr-435	2232	22	resolution	resolution	NOUN
ftr-435	2232	23	of	of	ADP
ftr-435	2232	24	specific	specific	ADJ
ftr-435	2232	25	issues	issue	NOUN
ftr-435	2232	26	relating	relate	VERB
ftr-435	2232	27	to	to	ADP
ftr-435	2232	28	tax	tax	NOUN
ftr-435	2232	29	returns	return	NOUN
ftr-435	2232	30	expected	expect	VERB
ftr-435	2232	31	to	to	PART
ftr-435	2232	32	be	be	AUX
ftr-435	2232	33	filed	file	VERB
ftr-435	2232	34	between	between	ADP
ftr-435	2232	35	september	september	PROPN
ftr-435	2232	36	and	and	CCONJ
ftr-435	2232	37	december	december	PROPN
ftr-435	2232	38	2000	2000	NUM
ftr-435	2232	39	.	.	PUNCT
ftr-435	2233	1	these	these	DET
ftr-435	2233	2	pfas	pfas	NOUN
ftr-435	2233	3	would	would	AUX
ftr-435	2233	4	be	be	AUX
ftr-435	2233	5	treated	treat	VERB
ftr-435	2233	6	as	as	ADP
ftr-435	2233	7	closing	closing	NOUN
ftr-435	2233	8	agreements	agreement	NOUN
ftr-435	2233	9	,	,	PUNCT
ftr-435	2233	10	and	and	CCONJ
ftr-435	2233	11	would	would	AUX
ftr-435	2233	12	be	be	AUX
ftr-435	2233	13	characterized	characterize	VERB
ftr-435	2233	14	as	as	ADP
ftr-435	2233	15	confidential	confidential	ADJ
ftr-435	2233	16	return	return	NOUN
ftr-435	2233	17	information	information	NOUN
ftr-435	2233	18	under	under	ADP
ftr-435	2233	19	§	§	PROPN
ftr-435	2233	20	6103(b)(2)(a	6103(b)(2)(a	NUM
ftr-435	2233	21	)	)	PUNCT
ftr-435	2233	22	.	.	PUNCT
ftr-435	2234	1	a.	a.	NOUN
ftr-435	2234	2	pfas	pfas	PROPN
ftr-435	2234	3	available	available	ADJ
ftr-435	2234	4	for	for	ADP
ftr-435	2234	5	all	all	DET
ftr-435	2234	6	lmsb	lmsb	PROPN
ftr-435	2234	7	taxpayers	taxpayer	NOUN
ftr-435	2234	8	.	.	PUNCT
ftr-435	2235	1	rev	rev	PROPN
ftr-435	2235	2	.	.	PROPN
ftr-435	2235	3	proc	proc	PROPN
ftr-435	2235	4	.	.	PUNCT
ftr-435	2236	1	200122	200122	NUM
ftr-435	2236	2	,	,	PUNCT
ftr-435	2236	3	2001	2001	NUM
ftr-435	2236	4	-	-	SYM
ftr-435	2236	5	9	9	NUM
ftr-435	2236	6	i.r.b	i.r.b	NOUN
ftr-435	2236	7	.	.	PUNCT
ftr-435	2237	1	745	745	NUM
ftr-435	2237	2	(	(	PUNCT
ftr-435	2237	3	2/26/01	2/26/01	NUM
ftr-435	2237	4	)	)	PUNCT
ftr-435	2237	5	.	.	PUNCT
ftr-435	2238	1	this	this	DET
ftr-435	2238	2	procedure	procedure	NOUN
ftr-435	2238	3	permits	permit	VERB
ftr-435	2238	4	a	a	DET
ftr-435	2238	5	taxpayer	taxpayer	NOUN
ftr-435	2238	6	subject	subject	NOUN
ftr-435	2238	7	to	to	ADP
ftr-435	2238	8	the	the	DET
ftr-435	2238	9	jurisdiction	jurisdiction	NOUN
ftr-435	2238	10	of	of	ADP
ftr-435	2238	11	the	the	DET
ftr-435	2238	12	irs	irs	PROPN
ftr-435	2238	13	large	large	ADJ
ftr-435	2238	14	and	and	CCONJ
ftr-435	2238	15	mid	mid	ADJ
ftr-435	2238	16	-	-	NOUN
ftr-435	2238	17	size	size	NOUN
ftr-435	2238	18	business	business	NOUN
ftr-435	2238	19	division	division	NOUN
ftr-435	2238	20	(	(	PUNCT
ftr-435	2238	21	lmsb	lmsb	PROPN
ftr-435	2238	22	)	)	PUNCT
ftr-435	2238	23	to	to	PART
ftr-435	2238	24	request	request	VERB
ftr-435	2238	25	the	the	DET
ftr-435	2238	26	examination	examination	NOUN
ftr-435	2238	27	of	of	ADP
ftr-435	2238	28	specific	specific	ADJ
ftr-435	2238	29	issues	issue	NOUN
ftr-435	2238	30	relating	relate	VERB
ftr-435	2238	31	to	to	ADP
ftr-435	2238	32	a	a	DET
ftr-435	2238	33	tax	tax	NOUN
ftr-435	2238	34	return	return	NOUN
ftr-435	2238	35	before	before	SCONJ
ftr-435	2238	36	the	the	DET
ftr-435	2238	37	return	return	NOUN
ftr-435	2238	38	is	be	AUX
ftr-435	2238	39	timely	timely	ADV
ftr-435	2238	40	filed	file	VERB
ftr-435	2238	41	.	.	PUNCT
ftr-435	2239	1	if	if	SCONJ
ftr-435	2239	2	the	the	DET
ftr-435	2239	3	taxpayer	taxpayer	NOUN
ftr-435	2239	4	and	and	CCONJ
ftr-435	2239	5	the	the	DET
ftr-435	2239	6	service	service	NOUN
ftr-435	2239	7	are	be	AUX
ftr-435	2239	8	able	able	ADJ
ftr-435	2239	9	to	to	PART
ftr-435	2239	10	resolve	resolve	VERB
ftr-435	2239	11	the	the	DET
ftr-435	2239	12	examined	examine	VERB
ftr-435	2239	13	issues	issue	NOUN
ftr-435	2239	14	prior	prior	ADV
ftr-435	2239	15	to	to	ADP
ftr-435	2239	16	the	the	DET
ftr-435	2239	17	filing	filing	NOUN
ftr-435	2239	18	of	of	ADP
ftr-435	2239	19	the	the	DET
ftr-435	2239	20	return	return	NOUN
ftr-435	2239	21	,	,	PUNCT
ftr-435	2239	22	the	the	DET
ftr-435	2239	23	taxpayer	taxpayer	NOUN
ftr-435	2239	24	and	and	CCONJ
ftr-435	2239	25	the	the	DET
ftr-435	2239	26	irs	irs	PROPN
ftr-435	2239	27	may	may	AUX
ftr-435	2239	28	finalize	finalize	VERB
ftr-435	2239	29	their	their	PRON
ftr-435	2239	30	resolution	resolution	NOUN
ftr-435	2239	31	by	by	ADP
ftr-435	2239	32	executing	execute	VERB
ftr-435	2239	33	an	an	DET
ftr-435	2239	34	lmsb	lmsb	NOUN
ftr-435	2239	35	pre	pre	ADJ
ftr-435	2239	36	-	-	ADJ
ftr-435	2239	37	filing	filing	ADJ
ftr-435	2239	38	agreement	agreement	NOUN
ftr-435	2239	39	.	.	PUNCT
ftr-435	2240	1	it	it	PRON
ftr-435	2240	2	applies	apply	VERB
ftr-435	2240	3	only	only	ADV
ftr-435	2240	4	to	to	ADP
ftr-435	2240	5	issues	issue	NOUN
ftr-435	2240	6	involving	involve	VERB
ftr-435	2240	7	the	the	DET
ftr-435	2240	8	application	application	NOUN
ftr-435	2240	9	of	of	ADP
ftr-435	2240	10	well	well	ADV
ftr-435	2240	11	-	-	PUNCT
ftr-435	2240	12	settled	settle	VERB
ftr-435	2240	13	principles	principle	NOUN
ftr-435	2240	14	of	of	ADP
ftr-435	2240	15	law	law	NOUN
ftr-435	2240	16	;	;	PUNCT
ftr-435	2240	17	it	it	PRON
ftr-435	2240	18	does	do	AUX
ftr-435	2240	19	not	not	PART
ftr-435	2240	20	apply	apply	VERB
ftr-435	2240	21	to	to	ADP
ftr-435	2240	22	issues	issue	NOUN
ftr-435	2240	23	involving	involve	VERB
ftr-435	2240	24	questions	question	NOUN
ftr-435	2240	25	of	of	ADP
ftr-435	2240	26	law	law	NOUN
ftr-435	2240	27	that	that	PRON
ftr-435	2240	28	are	be	AUX
ftr-435	2240	29	not	not	PART
ftr-435	2240	30	well	well	ADV
ftr-435	2240	31	settled	settle	VERB
ftr-435	2240	32	with	with	ADP
ftr-435	2240	33	respect	respect	NOUN
ftr-435	2240	34	to	to	ADP
ftr-435	2240	35	the	the	DET
ftr-435	2240	36	material	material	ADJ
ftr-435	2240	37	facts	fact	NOUN
ftr-435	2240	38	of	of	ADP
ftr-435	2240	39	the	the	DET
ftr-435	2240	40	issue	issue	NOUN
ftr-435	2240	41	.	.	PUNCT
ftr-435	2241	1	lmsb	lmsb	PROPN
ftr-435	2241	2	pfas	pfas	PROPN
ftr-435	2241	3	are	be	AUX
ftr-435	2241	4	closing	close	VERB
ftr-435	2241	5	agreements	agreement	NOUN
ftr-435	2241	6	under	under	ADP
ftr-435	2241	7	§	§	PROPN
ftr-435	2241	8	7121	7121	NUM
ftr-435	2241	9	,	,	PUNCT
ftr-435	2241	10	and	and	CCONJ
ftr-435	2241	11	must	must	AUX
ftr-435	2241	12	comply	comply	VERB
ftr-435	2241	13	with	with	ADP
ftr-435	2241	14	rev	rev	PROPN
ftr-435	2241	15	.	.	PROPN
ftr-435	2241	16	proc	proc	PROPN
ftr-435	2241	17	.	.	PUNCT
ftr-435	2242	1	68	68	NUM
ftr-435	2242	2	-	-	SYM
ftr-435	2242	3	16	16	NUM
ftr-435	2242	4	,	,	PUNCT
ftr-435	2242	5	1968	1968	NUM
ftr-435	2242	6	-	-	SYM
ftr-435	2242	7	1	1	NUM
ftr-435	2242	8	c.b	c.b	PROPN
ftr-435	2242	9	.	.	PROPN
ftr-435	2242	10	770	770	NUM
ftr-435	2243	1	.	.	X
ftr-435	2243	2	b.	b.	PROPN
ftr-435	2244	1	the	the	DET
ftr-435	2244	2	community	community	NOUN
ftr-435	2244	3	renewal	renewal	NOUN
ftr-435	2244	4	tax	tax	NOUN
ftr-435	2244	5	relief	relief	NOUN
ftr-435	2244	6	act	act	NOUN
ftr-435	2244	7	of	of	ADP
ftr-435	2244	8	2000	2000	NUM
ftr-435	2244	9	added	add	VERB
ftr-435	2244	10	§	§	PROPN
ftr-435	2244	11	6103(b)(2)(d	6103(b)(2)(d	NUM
ftr-435	2244	12	)	)	PUNCT
ftr-435	2244	13	to	to	PART
ftr-435	2244	14	provide	provide	VERB
ftr-435	2244	15	specifically	specifically	ADV
ftr-435	2244	16	that	that	SCONJ
ftr-435	2244	17	these	these	DET
ftr-435	2244	18	closing	close	VERB
ftr-435	2244	19	agreements	agreement	NOUN
ftr-435	2244	20	(	(	PUNCT
ftr-435	2244	21	as	as	SCONJ
ftr-435	2244	22	are	be	AUX
ftr-435	2244	23	these	these	DET
ftr-435	2244	24	pre	pre	ADJ
ftr-435	2244	25	-	-	ADJ
ftr-435	2244	26	filing	filing	ADJ
ftr-435	2244	27	agreements	agreement	NOUN
ftr-435	2244	28	)	)	PUNCT
ftr-435	2244	29	would	would	AUX
ftr-435	2244	30	be	be	AUX
ftr-435	2244	31	treated	treat	VERB
ftr-435	2244	32	as	as	ADP
ftr-435	2244	33	confidential	confidential	ADJ
ftr-435	2244	34	return	return	NOUN
ftr-435	2244	35	information	information	NOUN
ftr-435	2244	36	.	.	PUNCT
ftr-435	2245	1	728	728	NUM
ftr-435	2245	2	florida	florida	PROPN
ftr-435	2245	3	tax	tax	NOUN
ftr-435	2245	4	review	review	NOUN
ftr-435	2245	5	[	[	X
ftr-435	2245	6	vol.5	vol.5	NOUN
ftr-435	2245	7	:	:	PUNCT
ftr-435	2245	8	si	si	PROPN
ftr-435	2245	9	2	2	NUM
ftr-435	2245	10	.	.	PUNCT
ftr-435	2246	1	the	the	DET
ftr-435	2246	2	final	final	ADJ
ftr-435	2246	3	§	§	PROPN
ftr-435	2246	4	338	338	NUM
ftr-435	2246	5	and	and	CCONJ
ftr-435	2246	6	§	§	PROPN
ftr-435	2246	7	1060	1060	NUM
ftr-435	2246	8	regulations	regulation	NOUN
ftr-435	2246	9	provide	provide	VERB
ftr-435	2246	10	only	only	ADV
ftr-435	2246	11	minor	minor	ADJ
ftr-435	2246	12	changes	change	NOUN
ftr-435	2246	13	from	from	ADP
ftr-435	2246	14	the	the	DET
ftr-435	2246	15	2000	2000	NUM
ftr-435	2246	16	temporary	temporary	ADJ
ftr-435	2246	17	regulations	regulation	NOUN
ftr-435	2246	18	.	.	PUNCT
ftr-435	2247	1	t.d	t.d	PROPN
ftr-435	2247	2	.	.	NOUN
ftr-435	2247	3	8940	8940	NUM
ftr-435	2247	4	,	,	PUNCT
ftr-435	2247	5	purchase	purchase	NOUN
ftr-435	2247	6	price	price	NOUN
ftr-435	2247	7	allocations	allocation	NOUN
ftr-435	2247	8	in	in	ADP
ftr-435	2247	9	deemed	deemed	ADJ
ftr-435	2247	10	and	and	CCONJ
ftr-435	2247	11	actual	actual	ADJ
ftr-435	2247	12	asset	asset	NOUN
ftr-435	2247	13	acquisitions	acquisition	NOUN
ftr-435	2247	14	,	,	PUNCT
ftr-435	2247	15	66	66	NUM
ftr-435	2247	16	f.r	f.r	PROPN
ftr-435	2247	17	.	.	PROPN
ftr-435	2247	18	9925	9925	NUM
ftr-435	2247	19	(	(	PUNCT
ftr-435	2247	20	2/13/01	2/13/01	NUM
ftr-435	2247	21	)	)	PUNCT
ftr-435	2247	22	.	.	PUNCT
ftr-435	2248	1	final	final	ADJ
ftr-435	2248	2	regulations	regulation	NOUN
ftr-435	2248	3	§	§	VERB
ftr-435	2248	4	§	§	PROPN
ftr-435	2248	5	1.338	1.338	NUM
ftr-435	2248	6	-	-	SYM
ftr-435	2248	7	1	1	NUM
ftr-435	2248	8	through	through	ADP
ftr-435	2248	9	-10	-10	NUM
ftr-435	2248	10	,	,	PUNCT
ftr-435	2248	11	1.338(h)(10)-(1	1.338(h)(10)-(1	NUM
ftr-435	2248	12	)	)	PUNCT
ftr-435	2248	13	and	and	CCONJ
ftr-435	2248	14	1.1060	1.1060	NUM
ftr-435	2248	15	-	-	SYM
ftr-435	2248	16	1	1	NUM
ftr-435	2248	17	,	,	PUNCT
ftr-435	2248	18	[	[	X
ftr-435	2248	19	proposed	propose	VERB
ftr-435	2248	20	in	in	ADP
ftr-435	2248	21	reg-107069	reg-107069	NOUN
ftr-435	2248	22	-	-	PUNCT
ftr-435	2248	23	97	97	NUM
ftr-435	2248	24	,	,	PUNCT
ftr-435	2248	25	64	64	NUM
ftr-435	2248	26	f.r	f.r	NOUN
ftr-435	2248	27	.	.	NOUN
ftr-435	2248	28	43462	43462	NUM
ftr-435	2248	29	(	(	PUNCT
ftr-435	2248	30	8/10/99	8/10/99	NUM
ftr-435	2248	31	)	)	PUNCT
ftr-435	2248	32	,	,	PUNCT
ftr-435	2248	33	and	and	CCONJ
ftr-435	2248	34	promulgated	promulgate	VERB
ftr-435	2248	35	as	as	ADP
ftr-435	2248	36	temporary	temporary	ADJ
ftr-435	2248	37	regulations	regulation	NOUN
ftr-435	2248	38	(	(	PUNCT
ftr-435	2248	39	effective	effective	ADJ
ftr-435	2248	40	1/6/00	1/6/00	NUM
ftr-435	2248	41	)	)	PUNCT
ftr-435	2248	42	in	in	ADP
ftr-435	2248	43	t.d	t.d	PROPN
ftr-435	2248	44	.	.	PROPN
ftr-435	2248	45	8858	8858	NUM
ftr-435	2248	46	,	,	PUNCT
ftr-435	2248	47	65	65	NUM
ftr-435	2248	48	f.r	f.r	NOUN
ftr-435	2248	49	.	.	PROPN
ftr-435	2248	50	1236	1236	NUM
ftr-435	2248	51	(	(	PUNCT
ftr-435	2248	52	1/7/00	1/7/00	NUM
ftr-435	2248	53	)	)	PUNCT
ftr-435	2248	54	]	]	PUNCT
ftr-435	2248	55	clarify	clarify	VERB
ftr-435	2248	56	the	the	DET
ftr-435	2248	57	treatment	treatment	NOUN
ftr-435	2248	58	of	of	ADP
ftr-435	2248	59	,	,	PUNCT
ftr-435	2248	60	and	and	CCONJ
ftr-435	2248	61	provide	provide	VERB
ftr-435	2248	62	consistent	consistent	ADJ
ftr-435	2248	63	rules	rule	NOUN
ftr-435	2248	64	(	(	PUNCT
ftr-435	2248	65	where	where	SCONJ
ftr-435	2248	66	possible	possible	ADJ
ftr-435	2248	67	)	)	PUNCT
ftr-435	2248	68	for	for	ADP
ftr-435	2248	69	,	,	PUNCT
ftr-435	2248	70	both	both	DET
ftr-435	2248	71	deemed	deemed	ADJ
ftr-435	2248	72	and	and	CCONJ
ftr-435	2248	73	actual	actual	ADJ
ftr-435	2248	74	asset	asset	NOUN
ftr-435	2248	75	acquisitions	acquisition	NOUN
ftr-435	2248	76	under	under	ADP
ftr-435	2248	77	§	§	PROPN
ftr-435	2248	78	§	§	PROPN
ftr-435	2248	79	338	338	NUM
ftr-435	2248	80	and	and	CCONJ
ftr-435	2248	81	1060	1060	NUM
ftr-435	2248	82	.	.	PUNCT
ftr-435	2249	1	�	�	PROPN
ftr-435	2249	2	reg	reg	PROPN
ftr-435	2249	3	.	.	PUNCT
ftr-435	2250	1	§	§	PROPN
ftr-435	2250	2	§	§	PROPN
ftr-435	2250	3	1.338	1.338	NUM
ftr-435	2250	4	-	-	SYM
ftr-435	2250	5	1	1	NUM
ftr-435	2250	6	through	through	ADP
ftr-435	2250	7	-10	-10	PUNCT
ftr-435	2250	8	,	,	PUNCT
ftr-435	2250	9	§	§	PROPN
ftr-435	2250	10	1.338(h)(10)(1	1.338(h)(10)(1	NUM
ftr-435	2250	11	)	)	PUNCT
ftr-435	2250	12	and	and	CCONJ
ftr-435	2250	13	1.1060	1.1060	NUM
ftr-435	2250	14	-	-	SYM
ftr-435	2250	15	1	1	NUM
ftr-435	2250	16	are	be	AUX
ftr-435	2250	17	intended	intend	VERB
ftr-435	2250	18	to	to	PART
ftr-435	2250	19	clarify	clarify	VERB
ftr-435	2250	20	the	the	DET
ftr-435	2250	21	treatment	treatment	NOUN
ftr-435	2250	22	of	of	ADP
ftr-435	2250	23	,	,	PUNCT
ftr-435	2250	24	and	and	CCONJ
ftr-435	2250	25	provide	provide	VERB
ftr-435	2250	26	consistent	consistent	ADJ
ftr-435	2250	27	rules	rule	NOUN
ftr-435	2250	28	(	(	PUNCT
ftr-435	2250	29	where	where	SCONJ
ftr-435	2250	30	possible	possible	ADJ
ftr-435	2250	31	)	)	PUNCT
ftr-435	2250	32	for	for	ADP
ftr-435	2250	33	,	,	PUNCT
ftr-435	2250	34	both	both	DET
ftr-435	2250	35	deemed	deemed	ADJ
ftr-435	2250	36	and	and	CCONJ
ftr-435	2250	37	actual	actual	ADJ
ftr-435	2250	38	asset	asset	NOUN
ftr-435	2250	39	acquisitions	acquisition	NOUN
ftr-435	2250	40	under	under	ADP
ftr-435	2250	41	§	§	PROPN
ftr-435	2250	42	§	§	PROPN
ftr-435	2250	43	338	338	NUM
ftr-435	2250	44	and	and	CCONJ
ftr-435	2250	45	1060	1060	NUM
ftr-435	2250	46	.	.	PUNCT
ftr-435	2251	1	the	the	DET
ftr-435	2251	2	irs	irs	PROPN
ftr-435	2251	3	identified	identify	VERB
ftr-435	2251	4	three	three	NUM
ftr-435	2251	5	major	major	ADJ
ftr-435	2251	6	deficiencies	deficiency	NOUN
ftr-435	2251	7	in	in	ADP
ftr-435	2251	8	the	the	DET
ftr-435	2251	9	prior	prior	ADJ
ftr-435	2251	10	regulations	regulation	NOUN
ftr-435	2251	11	:	:	PUNCT
ftr-435	2251	12	(	(	PUNCT
ftr-435	2251	13	1	1	X
ftr-435	2251	14	)	)	PUNCT
ftr-435	2251	15	their	their	PRON
ftr-435	2251	16	statement	statement	NOUN
ftr-435	2251	17	of	of	ADP
ftr-435	2251	18	tax	tax	NOUN
ftr-435	2251	19	accounting	accounting	NOUN
ftr-435	2251	20	rules	rule	NOUN
ftr-435	2251	21	and	and	CCONJ
ftr-435	2251	22	their	their	PRON
ftr-435	2251	23	relationship	relationship	NOUN
ftr-435	2251	24	to	to	ADP
ftr-435	2251	25	tax	tax	NOUN
ftr-435	2251	26	accounting	accounting	NOUN
ftr-435	2251	27	rules	rule	NOUN
ftr-435	2251	28	for	for	ADP
ftr-435	2251	29	asset	asset	NOUN
ftr-435	2251	30	purchases	purchase	NOUN
ftr-435	2251	31	outside	outside	ADV
ftr-435	2251	32	of	of	ADP
ftr-435	2251	33	§	§	PROPN
ftr-435	2251	34	338	338	NUM
ftr-435	2251	35	;	;	PUNCT
ftr-435	2251	36	(	(	PUNCT
ftr-435	2251	37	2	2	X
ftr-435	2251	38	)	)	PUNCT
ftr-435	2251	39	the	the	DET
ftr-435	2251	40	effects	effect	NOUN
ftr-435	2251	41	of	of	ADP
ftr-435	2251	42	the	the	DET
ftr-435	2251	43	allocation	allocation	NOUN
ftr-435	2251	44	rules	rule	NOUN
ftr-435	2251	45	;	;	PUNCT
ftr-435	2251	46	and	and	CCONJ
ftr-435	2251	47	(	(	PUNCT
ftr-435	2251	48	3	3	X
ftr-435	2251	49	)	)	PUNCT
ftr-435	2251	50	their	their	PRON
ftr-435	2251	51	lack	lack	NOUN
ftr-435	2251	52	of	of	ADP
ftr-435	2251	53	a	a	DET
ftr-435	2251	54	complete	complete	ADJ
ftr-435	2251	55	model	model	NOUN
ftr-435	2251	56	for	for	ADP
ftr-435	2251	57	the	the	DET
ftr-435	2251	58	deemed	deem	VERB
ftr-435	2251	59	asset	asset	NOUN
ftr-435	2251	60	sale	sale	NOUN
ftr-435	2251	61	(	(	PUNCT
ftr-435	2251	62	and	and	CCONJ
ftr-435	2251	63	,	,	PUNCT
ftr-435	2251	64	in	in	ADP
ftr-435	2251	65	the	the	DET
ftr-435	2251	66	case	case	NOUN
ftr-435	2251	67	of	of	ADP
ftr-435	2251	68	§	§	PROPN
ftr-435	2251	69	338(h)(10	338(h)(10	NUM
ftr-435	2251	70	)	)	PUNCT
ftr-435	2251	71	elections	election	NOUN
ftr-435	2251	72	,	,	PUNCT
ftr-435	2251	73	the	the	DET
ftr-435	2251	74	deemed	deem	VERB
ftr-435	2251	75	liquidation	liquidation	NOUN
ftr-435	2251	76	)	)	PUNCT
ftr-435	2251	77	from	from	ADP
ftr-435	2251	78	which	which	PRON
ftr-435	2251	79	tax	tax	NOUN
ftr-435	2251	80	consequences	consequence	NOUN
ftr-435	2251	81	not	not	PART
ftr-435	2251	82	specifically	specifically	ADV
ftr-435	2251	83	set	set	VERB
ftr-435	2251	84	forth	forth	ADP
ftr-435	2251	85	in	in	ADP
ftr-435	2251	86	the	the	DET
ftr-435	2251	87	regulations	regulation	NOUN
ftr-435	2251	88	can	can	AUX
ftr-435	2251	89	be	be	AUX
ftr-435	2251	90	determined	determine	VERB
ftr-435	2251	91	.	.	PUNCT
ftr-435	2252	1	the	the	DET
ftr-435	2252	2	new	new	ADJ
ftr-435	2252	3	regulations	regulation	NOUN
ftr-435	2252	4	also	also	ADV
ftr-435	2252	5	take	take	VERB
ftr-435	2252	6	into	into	ADP
ftr-435	2252	7	account	account	NOUN
ftr-435	2252	8	amendments	amendment	NOUN
ftr-435	2252	9	to	to	ADP
ftr-435	2252	10	the	the	DET
ftr-435	2252	11	code	code	NOUN
ftr-435	2252	12	enacted	enact	VERB
ftr-435	2252	13	since	since	SCONJ
ftr-435	2252	14	the	the	DET
ftr-435	2252	15	different	different	ADJ
ftr-435	2252	16	portions	portion	NOUN
ftr-435	2252	17	of	of	ADP
ftr-435	2252	18	the	the	DET
ftr-435	2252	19	current	current	ADJ
ftr-435	2252	20	regulations	regulation	NOUN
ftr-435	2252	21	were	be	AUX
ftr-435	2252	22	promulgated	promulgate	VERB
ftr-435	2252	23	.	.	PUNCT
ftr-435	2253	1	�	�	PROPN
ftr-435	2253	2	the	the	DET
ftr-435	2253	3	new	new	ADJ
ftr-435	2253	4	regulations	regulation	NOUN
ftr-435	2253	5	have	have	VERB
ftr-435	2253	6	four	four	NUM
ftr-435	2253	7	major	major	ADJ
ftr-435	2253	8	aspects	aspect	NOUN
ftr-435	2253	9	:	:	PUNCT
ftr-435	2253	10	(	(	PUNCT
ftr-435	2253	11	1	1	X
ftr-435	2253	12	)	)	PUNCT
ftr-435	2253	13	reorganization	reorganization	NOUN
ftr-435	2253	14	of	of	ADP
ftr-435	2253	15	the	the	DET
ftr-435	2253	16	regulations	regulation	NOUN
ftr-435	2253	17	;	;	PUNCT
ftr-435	2253	18	(	(	PUNCT
ftr-435	2253	19	2	2	X
ftr-435	2253	20	)	)	PUNCT
ftr-435	2253	21	clarification	clarification	NOUN
ftr-435	2253	22	and	and	CCONJ
ftr-435	2253	23	modification	modification	NOUN
ftr-435	2253	24	of	of	ADP
ftr-435	2253	25	the	the	DET
ftr-435	2253	26	accounting	accounting	NOUN
ftr-435	2253	27	rules	rule	NOUN
ftr-435	2253	28	applicable	applicable	ADJ
ftr-435	2253	29	to	to	ADP
ftr-435	2253	30	deemed	deem	VERB
ftr-435	2253	31	and	and	CCONJ
ftr-435	2253	32	actual	actual	ADJ
ftr-435	2253	33	asset	asset	NOUN
ftr-435	2253	34	acquisitions	acquisition	NOUN
ftr-435	2253	35	;	;	PUNCT
ftr-435	2253	36	(	(	PUNCT
ftr-435	2253	37	3	3	X
ftr-435	2253	38	)	)	PUNCT
ftr-435	2253	39	modifications	modification	NOUN
ftr-435	2253	40	to	to	ADP
ftr-435	2253	41	the	the	DET
ftr-435	2253	42	residual	residual	ADJ
ftr-435	2253	43	method	method	NOUN
ftr-435	2253	44	mandated	mandate	VERB
ftr-435	2253	45	for	for	ADP
ftr-435	2253	46	allocating	allocate	VERB
ftr-435	2253	47	consideration	consideration	NOUN
ftr-435	2253	48	and	and	CCONJ
ftr-435	2253	49	basis	basis	NOUN
ftr-435	2253	50	,	,	PUNCT
ftr-435	2253	51	increasing	increase	VERB
ftr-435	2253	52	the	the	DET
ftr-435	2253	53	number	number	NOUN
ftr-435	2253	54	of	of	ADP
ftr-435	2253	55	classes	class	NOUN
ftr-435	2253	56	to	to	ADP
ftr-435	2253	57	seven	seven	NUM
ftr-435	2253	58	;	;	PUNCT
ftr-435	2253	59	and	and	CCONJ
ftr-435	2253	60	(	(	PUNCT
ftr-435	2253	61	4	4	X
ftr-435	2253	62	)	)	PUNCT
ftr-435	2253	63	miscellaneous	miscellaneous	ADJ
ftr-435	2253	64	revisions	revision	NOUN
ftr-435	2253	65	to	to	ADP
ftr-435	2253	66	the	the	DET
ftr-435	2253	67	current	current	ADJ
ftr-435	2253	68	regulations	regulation	NOUN
ftr-435	2253	69	.	.	PUNCT
ftr-435	2254	1	old	old	ADJ
ftr-435	2254	2	target	target	NOUN
ftr-435	2254	3	and	and	CCONJ
ftr-435	2254	4	new	new	ADJ
ftr-435	2254	5	target	target	NOUN
ftr-435	2254	6	(	(	PUNCT
ftr-435	2254	7	and	and	CCONJ
ftr-435	2254	8	any	any	DET
ftr-435	2254	9	other	other	ADJ
ftr-435	2254	10	affected	affected	ADJ
ftr-435	2254	11	parties	party	NOUN
ftr-435	2254	12	,	,	PUNCT
ftr-435	2254	13	for	for	ADP
ftr-435	2254	14	example	example	NOUN
ftr-435	2254	15	,	,	PUNCT
ftr-435	2254	16	when	when	SCONJ
ftr-435	2254	17	a	a	DET
ftr-435	2254	18	§	§	PROPN
ftr-435	2254	19	338(h)(10	338(h)(10	NUM
ftr-435	2254	20	)	)	PUNCT
ftr-435	2254	21	election	election	NOUN
ftr-435	2254	22	is	be	AUX
ftr-435	2254	23	made	make	VERB
ftr-435	2254	24	)	)	PUNCT
ftr-435	2254	25	must	must	AUX
ftr-435	2254	26	determine	determine	VERB
ftr-435	2254	27	their	their	PRON
ftr-435	2254	28	tax	tax	NOUN
ftr-435	2254	29	consequences	consequence	NOUN
ftr-435	2254	30	as	as	SCONJ
ftr-435	2254	31	if	if	SCONJ
ftr-435	2254	32	they	they	PRON
ftr-435	2254	33	actually	actually	ADV
ftr-435	2254	34	had	have	AUX
ftr-435	2254	35	engaged	engage	VERB
ftr-435	2254	36	in	in	ADP
ftr-435	2254	37	the	the	DET
ftr-435	2254	38	sale	sale	NOUN
ftr-435	2254	39	and	and	CCONJ
ftr-435	2254	40	purchase	purchase	NOUN
ftr-435	2254	41	transactions	transaction	NOUN
ftr-435	2254	42	deemed	deem	VERB
ftr-435	2254	43	to	to	PART
ftr-435	2254	44	have	have	AUX
ftr-435	2254	45	occurred	occur	VERB
ftr-435	2254	46	under	under	ADP
ftr-435	2254	47	§	§	PROPN
ftr-435	2254	48	338	338	NUM
ftr-435	2254	49	.	.	PUNCT
ftr-435	2255	1	the	the	DET
ftr-435	2255	2	consistency	consistency	NOUN
ftr-435	2255	3	rules	rule	NOUN
ftr-435	2255	4	are	be	AUX
ftr-435	2255	5	unchanged	unchanged	ADJ
ftr-435	2255	6	.	.	PUNCT
ftr-435	2256	1	�	�	PROPN
ftr-435	2256	2	the	the	DET
ftr-435	2256	3	seven	seven	NUM
ftr-435	2256	4	classes	class	NOUN
ftr-435	2256	5	are	be	AUX
ftr-435	2256	6	:	:	PUNCT
ftr-435	2256	7	class	class	NOUN
ftr-435	2256	8	i	i	NOUN
ftr-435	2256	9	�	�	NOUN
ftr-435	2256	10	cash	cash	NOUN
ftr-435	2256	11	and	and	CCONJ
ftr-435	2256	12	cash	cash	NOUN
ftr-435	2256	13	equivalents	equivalent	NOUN
ftr-435	2256	14	;	;	PUNCT
ftr-435	2256	15	class	class	PROPN
ftr-435	2256	16	ii	ii	PROPN
ftr-435	2256	17	�	�	PROPN
ftr-435	2256	18	cds	cds	PROPN
ftr-435	2256	19	,	,	PUNCT
ftr-435	2256	20	securities	security	NOUN
ftr-435	2256	21	,	,	PUNCT
ftr-435	2256	22	foreign	foreign	ADJ
ftr-435	2256	23	currency	currency	NOUN
ftr-435	2256	24	;	;	PUNCT
ftr-435	2256	25	class	class	NOUN
ftr-435	2256	26	iii	iii	NUM
ftr-435	2256	27	�	�	PROPN
ftr-435	2256	28	assets	asset	NOUN
ftr-435	2256	29	the	the	DET
ftr-435	2256	30	target	target	NOUN
ftr-435	2256	31	marks	mark	NOUN
ftr-435	2256	32	-	-	PUNCT
ftr-435	2256	33	to	to	ADP
ftr-435	2256	34	-	-	PUNCT
ftr-435	2256	35	market	market	NOUN
ftr-435	2256	36	annually	annually	ADV
ftr-435	2256	37	for	for	ADP
ftr-435	2256	38	tax	tax	NOUN
ftr-435	2256	39	purposes	purpose	NOUN
ftr-435	2256	40	and	and	CCONJ
ftr-435	2256	41	debt	debt	NOUN
ftr-435	2256	42	obligations	obligation	NOUN
ftr-435	2256	43	held	hold	VERB
ftr-435	2256	44	by	by	ADP
ftr-435	2256	45	the	the	DET
ftr-435	2256	46	taxpayer	taxpayer	NOUN
ftr-435	2256	47	,	,	PUNCT
ftr-435	2256	48	[	[	X
ftr-435	2256	49	generally	generally	ADV
ftr-435	2256	50	including	include	VERB
ftr-435	2256	51	accounts	account	NOUN
ftr-435	2256	52	receivable	receivable	ADJ
ftr-435	2256	53	,	,	PUNCT
ftr-435	2256	54	mortgages	mortgage	NOUN
ftr-435	2256	55	,	,	PUNCT
ftr-435	2256	56	credit	credit	NOUN
ftr-435	2256	57	card	card	NOUN
ftr-435	2256	58	receivables	receivable	NOUN
ftr-435	2256	59	]	]	PUNCT
ftr-435	2256	60	,	,	PUNCT
ftr-435	2256	61	but	but	CCONJ
ftr-435	2256	62	not	not	PART
ftr-435	2256	63	including	include	VERB
ftr-435	2256	64	debt	debt	NOUN
ftr-435	2256	65	instruments	instrument	NOUN
ftr-435	2256	66	issued	issue	VERB
ftr-435	2256	67	by	by	ADP
ftr-435	2256	68	a	a	DET
ftr-435	2256	69	related	related	ADJ
ftr-435	2256	70	person	person	NOUN
ftr-435	2256	71	[	[	X
ftr-435	2256	72	determined	determine	VERB
ftr-435	2256	73	after	after	ADP
ftr-435	2256	74	the	the	DET
ftr-435	2256	75	acquisition	acquisition	NOUN
ftr-435	2256	76	]	]	PUNCT
ftr-435	2256	77	,	,	PUNCT
ftr-435	2256	78	contingent	contingent	ADJ
ftr-435	2256	79	debt	debt	NOUN
ftr-435	2256	80	instruments	instrument	NOUN
ftr-435	2256	81	,	,	PUNCT
ftr-435	2256	82	or	or	CCONJ
ftr-435	2256	83	convertible	convertible	ADJ
ftr-435	2256	84	debt	debt	NOUN
ftr-435	2256	85	;	;	PUNCT
ftr-435	2256	86	class	class	NOUN
ftr-435	2256	87	iv	iv	NUM
ftr-435	2256	88	�	�	PROPN
ftr-435	2256	89	inventory	inventory	NOUN
ftr-435	2256	90	;	;	PUNCT
ftr-435	2256	91	class	class	NOUN
ftr-435	2256	92	v	v	ADP
ftr-435	2256	93	�	�	PROPN
ftr-435	2256	94	all	all	DET
ftr-435	2256	95	assets	asset	NOUN
ftr-435	2256	96	not	not	PART
ftr-435	2256	97	included	include	VERB
ftr-435	2256	98	in	in	ADP
ftr-435	2256	99	the	the	DET
ftr-435	2256	100	other	other	ADJ
ftr-435	2256	101	classes	class	NOUN
ftr-435	2256	102	and	and	CCONJ
ftr-435	2256	103	the	the	DET
ftr-435	2256	104	stock	stock	NOUN
ftr-435	2256	105	of	of	ADP
ftr-435	2256	106	target	target	NOUN
ftr-435	2256	107	affiliates	affiliate	NOUN
ftr-435	2256	108	;	;	PUNCT
ftr-435	2256	109	class	class	NOUN
ftr-435	2256	110	vi	vi	PROPN
ftr-435	2256	111	�	�	PROPN
ftr-435	2256	112	section	section	NOUN
ftr-435	2256	113	197	197	NUM
ftr-435	2256	114	assets	asset	NOUN
ftr-435	2256	115	other	other	ADJ
ftr-435	2256	116	than	than	ADP
ftr-435	2256	117	goodwill	goodwill	NOUN
ftr-435	2256	118	and	and	CCONJ
ftr-435	2256	119	going	go	VERB
ftr-435	2256	120	concern	concern	NOUN
ftr-435	2256	121	value	value	NOUN
ftr-435	2256	122	;	;	PUNCT
ftr-435	2256	123	and	and	CCONJ
ftr-435	2256	124	class	class	PROPN
ftr-435	2256	125	vii	vii	PROPN
ftr-435	2256	126	�	�	PROPN
ftr-435	2256	127	section	section	NOUN
ftr-435	2256	128	197	197	NUM
ftr-435	2256	129	goodwill	goodwill	NOUN
ftr-435	2256	130	and	and	CCONJ
ftr-435	2256	131	going	go	VERB
ftr-435	2256	132	concern	concern	NOUN
ftr-435	2256	133	value	value	NOUN
ftr-435	2256	134	.	.	PUNCT
ftr-435	2257	1	the	the	DET
ftr-435	2257	2	change	change	NOUN
ftr-435	2257	3	relates	relate	VERB
ftr-435	2257	4	to	to	ADP
ftr-435	2257	5	the	the	DET
ftr-435	2257	6	addition	addition	NOUN
ftr-435	2257	7	of	of	ADP
ftr-435	2257	8	two	two	NUM
ftr-435	2257	9	new	new	ADJ
ftr-435	2257	10	classes	class	NOUN
ftr-435	2257	11	of	of	ADP
ftr-435	2257	12	�	�	PROPN
ftr-435	2257	13	fast	fast	ADJ
ftr-435	2257	14	pay	pay	NOUN
ftr-435	2257	15	�	�	NOUN
ftr-435	2257	16	assets	asset	NOUN
ftr-435	2257	17	,	,	PUNCT
ftr-435	2257	18	which	which	PRON
ftr-435	2257	19	must	must	AUX
ftr-435	2257	20	receive	receive	VERB
ftr-435	2257	21	basis	basis	NOUN
ftr-435	2257	22	up	up	ADP
ftr-435	2257	23	to	to	ADP
ftr-435	2257	24	fair	fair	ADJ
ftr-435	2257	25	market	market	NOUN
ftr-435	2257	26	value	value	NOUN
ftr-435	2257	27	before	before	SCONJ
ftr-435	2257	28	there	there	PRON
ftr-435	2257	29	is	be	VERB
ftr-435	2257	30	any	any	DET
ftr-435	2257	31	basis	basis	NOUN
ftr-435	2257	32	allocated	allocate	VERB
ftr-435	2257	33	to	to	ADP
ftr-435	2257	34	tangible	tangible	ADJ
ftr-435	2257	35	property	property	NOUN
ftr-435	2257	36	.	.	PUNCT
ftr-435	2258	1	�	�	PROPN
ftr-435	2258	2	reg	reg	PROPN
ftr-435	2258	3	.	.	PUNCT
ftr-435	2259	1	§	§	PROPN
ftr-435	2259	2	§	§	PROPN
ftr-435	2259	3	1.338	1.338	NUM
ftr-435	2259	4	-	-	SYM
ftr-435	2259	5	4	4	NUM
ftr-435	2259	6	t	t	NOUN
ftr-435	2259	7	and	and	CCONJ
ftr-435	2259	8	1.338	1.338	NUM
ftr-435	2259	9	-	-	SYM
ftr-435	2259	10	5	5	NUM
ftr-435	2259	11	t	t	NOUN
ftr-435	2259	12	significantly	significantly	ADV
ftr-435	2259	13	2002	2002	NUM
ftr-435	2259	14	]	]	PUNCT
ftr-435	2259	15	recent	recent	ADJ
ftr-435	2259	16	developments	development	NOUN
ftr-435	2259	17	in	in	ADP
ftr-435	2259	18	federal	federal	ADJ
ftr-435	2259	19	income	income	NOUN
ftr-435	2259	20	taxation	taxation	NOUN
ftr-435	2259	21	729	729	NUM
ftr-435	2259	22	revise	revise	VERB
ftr-435	2259	23	the	the	DET
ftr-435	2259	24	calculations	calculation	NOUN
ftr-435	2259	25	of	of	ADP
ftr-435	2259	26	aggregate	aggregate	ADJ
ftr-435	2259	27	deemed	deem	VERB
ftr-435	2259	28	sale	sale	NOUN
ftr-435	2259	29	price	price	NOUN
ftr-435	2259	30	(	(	PUNCT
ftr-435	2259	31	adsp	adsp	NOUN
ftr-435	2259	32	)	)	PUNCT
ftr-435	2259	33	and	and	CCONJ
ftr-435	2259	34	adjusted	adjust	VERB
ftr-435	2259	35	grossed	gross	VERB
ftr-435	2259	36	-	-	PUNCT
ftr-435	2259	37	up	up	ADP
ftr-435	2259	38	basis	basis	NOUN
ftr-435	2259	39	(	(	PUNCT
ftr-435	2259	40	agub	agub	ADV
ftr-435	2259	41	)	)	PUNCT
ftr-435	2259	42	,	,	PUNCT
ftr-435	2259	43	as	as	ADV
ftr-435	2259	44	well	well	ADV
ftr-435	2259	45	as	as	ADP
ftr-435	2259	46	various	various	ADJ
ftr-435	2259	47	aspects	aspect	NOUN
ftr-435	2259	48	of	of	ADP
ftr-435	2259	49	tax	tax	NOUN
ftr-435	2259	50	treatment	treatment	NOUN
ftr-435	2259	51	of	of	ADP
ftr-435	2259	52	the	the	DET
ftr-435	2259	53	deemed	deemed	ADJ
ftr-435	2259	54	asset	asset	NOUN
ftr-435	2259	55	sale	sale	NOUN
ftr-435	2259	56	.	.	PUNCT
ftr-435	2260	1	under	under	ADP
ftr-435	2260	2	the	the	DET
ftr-435	2260	3	new	new	ADJ
ftr-435	2260	4	regulations	regulation	NOUN
ftr-435	2260	5	,	,	PUNCT
ftr-435	2260	6	adsp	adsp	NOUN
ftr-435	2260	7	is	be	AUX
ftr-435	2260	8	the	the	DET
ftr-435	2260	9	grossed	gross	VERB
ftr-435	2260	10	-	-	PUNCT
ftr-435	2260	11	up	up	ADP
ftr-435	2260	12	amount	amount	NOUN
ftr-435	2260	13	realized	realize	VERB
ftr-435	2260	14	on	on	ADP
ftr-435	2260	15	the	the	DET
ftr-435	2260	16	sale	sale	NOUN
ftr-435	2260	17	to	to	ADP
ftr-435	2260	18	the	the	DET
ftr-435	2260	19	purchasing	purchase	VERB
ftr-435	2260	20	corporation	corporation	NOUN
ftr-435	2260	21	of	of	ADP
ftr-435	2260	22	the	the	DET
ftr-435	2260	23	purchasing	purchase	VERB
ftr-435	2260	24	corporation	corporation	NOUN
ftr-435	2260	25	�	�	PROPN
ftr-435	2260	26	s	s	PART
ftr-435	2260	27	recently	recently	ADV
ftr-435	2260	28	purchased	purchase	VERB
ftr-435	2260	29	target	target	NOUN
ftr-435	2260	30	stock	stock	NOUN
ftr-435	2260	31	.	.	PUNCT
ftr-435	2261	1	amount	amount	NOUN
ftr-435	2261	2	realized	realize	VERB
ftr-435	2261	3	is	be	AUX
ftr-435	2261	4	determined	determine	VERB
ftr-435	2261	5	as	as	SCONJ
ftr-435	2261	6	if	if	SCONJ
ftr-435	2261	7	old	old	ADJ
ftr-435	2261	8	target	target	NOUN
ftr-435	2261	9	itself	itself	PRON
ftr-435	2261	10	were	be	AUX
ftr-435	2261	11	the	the	DET
ftr-435	2261	12	selling	sell	VERB
ftr-435	2261	13	shareholder	shareholder	NOUN
ftr-435	2261	14	.	.	PUNCT
ftr-435	2262	1	general	general	ADJ
ftr-435	2262	2	tax	tax	NOUN
ftr-435	2262	3	law	law	NOUN
ftr-435	2262	4	principles	principle	NOUN
ftr-435	2262	5	apply	apply	VERB
ftr-435	2262	6	in	in	ADP
ftr-435	2262	7	determining	determine	VERB
ftr-435	2262	8	the	the	DET
ftr-435	2262	9	timing	timing	NOUN
ftr-435	2262	10	and	and	CCONJ
ftr-435	2262	11	amount	amount	NOUN
ftr-435	2262	12	of	of	ADP
ftr-435	2262	13	the	the	DET
ftr-435	2262	14	elements	element	NOUN
ftr-435	2262	15	of	of	ADP
ftr-435	2262	16	adsp	adsp	NOUN
ftr-435	2262	17	,	,	PUNCT
ftr-435	2262	18	and	and	CCONJ
ftr-435	2262	19	that	that	SCONJ
ftr-435	2262	20	adsp	adsp	NOUN
ftr-435	2262	21	is	be	AUX
ftr-435	2262	22	redetermined	redetermine	VERB
ftr-435	2262	23	at	at	ADP
ftr-435	2262	24	such	such	ADJ
ftr-435	2262	25	time	time	NOUN
ftr-435	2262	26	and	and	CCONJ
ftr-435	2262	27	in	in	ADP
ftr-435	2262	28	such	such	ADJ
ftr-435	2262	29	amount	amount	NOUN
ftr-435	2262	30	as	as	ADP
ftr-435	2262	31	an	an	DET
ftr-435	2262	32	increase	increase	NOUN
ftr-435	2262	33	or	or	CCONJ
ftr-435	2262	34	decrease	decrease	VERB
ftr-435	2262	35	to	to	ADP
ftr-435	2262	36	the	the	DET
ftr-435	2262	37	individual	individual	ADJ
ftr-435	2262	38	constituent	constituent	NOUN
ftr-435	2262	39	elements	element	NOUN
ftr-435	2262	40	of	of	ADP
ftr-435	2262	41	the	the	DET
ftr-435	2262	42	definition	definition	NOUN
ftr-435	2262	43	of	of	ADP
ftr-435	2262	44	adsp	adsp	NOUN
ftr-435	2262	45	would	would	AUX
ftr-435	2262	46	be	be	AUX
ftr-435	2262	47	required	require	VERB
ftr-435	2262	48	under	under	ADP
ftr-435	2262	49	general	general	ADJ
ftr-435	2262	50	principles	principle	NOUN
ftr-435	2262	51	of	of	ADP
ftr-435	2262	52	tax	tax	NOUN
ftr-435	2262	53	law	law	NOUN
ftr-435	2262	54	.	.	PUNCT
ftr-435	2263	1	the	the	DET
ftr-435	2263	2	new	new	ADJ
ftr-435	2263	3	regulations	regulation	NOUN
ftr-435	2263	4	also	also	ADV
ftr-435	2263	5	provide	provide	VERB
ftr-435	2263	6	a	a	DET
ftr-435	2263	7	parallel	parallel	ADJ
ftr-435	2263	8	rule	rule	NOUN
ftr-435	2263	9	for	for	ADP
ftr-435	2263	10	agub	agub	NOUN
ftr-435	2263	11	.	.	PUNCT
ftr-435	2264	1	these	these	DET
ftr-435	2264	2	changes	change	NOUN
ftr-435	2264	3	may	may	AUX
ftr-435	2264	4	result	result	VERB
ftr-435	2264	5	in	in	ADP
ftr-435	2264	6	increased	increase	VERB
ftr-435	2264	7	disparities	disparity	NOUN
ftr-435	2264	8	between	between	ADP
ftr-435	2264	9	adsp	adsp	NOUN
ftr-435	2264	10	and	and	CCONJ
ftr-435	2264	11	agub	agub	ADV
ftr-435	2264	12	if	if	SCONJ
ftr-435	2264	13	there	there	PRON
ftr-435	2264	14	is	be	VERB
ftr-435	2264	15	nonrecently	nonrecently	ADV
ftr-435	2264	16	purchased	purchase	VERB
ftr-435	2264	17	stock	stock	NOUN
ftr-435	2264	18	of	of	ADP
ftr-435	2264	19	the	the	DET
ftr-435	2264	20	target	target	NOUN
ftr-435	2264	21	involved	involve	VERB
ftr-435	2264	22	.	.	PUNCT
ftr-435	2265	1	�	�	PROPN
ftr-435	2265	2	old	old	ADJ
ftr-435	2265	3	target	target	PROPN
ftr-435	2265	4	�	�	NOUN
ftr-435	2265	5	s	s	PART
ftr-435	2265	6	liabilities	liability	NOUN
ftr-435	2265	7	are	be	AUX
ftr-435	2265	8	taken	take	VERB
ftr-435	2265	9	into	into	ADP
ftr-435	2265	10	account	account	NOUN
ftr-435	2265	11	in	in	ADP
ftr-435	2265	12	calculating	calculate	VERB
ftr-435	2265	13	adsp	adsp	NOUN
ftr-435	2265	14	as	as	SCONJ
ftr-435	2265	15	if	if	SCONJ
ftr-435	2265	16	old	old	ADJ
ftr-435	2265	17	target	target	NOUN
ftr-435	2265	18	sold	sell	VERB
ftr-435	2265	19	its	its	PRON
ftr-435	2265	20	assets	asset	NOUN
ftr-435	2265	21	to	to	ADP
ftr-435	2265	22	an	an	DET
ftr-435	2265	23	unrelated	unrelated	ADJ
ftr-435	2265	24	person	person	NOUN
ftr-435	2265	25	for	for	ADP
ftr-435	2265	26	consideration	consideration	NOUN
ftr-435	2265	27	that	that	PRON
ftr-435	2265	28	included	include	VERB
ftr-435	2265	29	the	the	DET
ftr-435	2265	30	unrelated	unrelated	ADJ
ftr-435	2265	31	person	person	NOUN
ftr-435	2265	32	�	�	NOUN
ftr-435	2265	33	s	s	PART
ftr-435	2265	34	assumption	assumption	NOUN
ftr-435	2265	35	of	of	ADP
ftr-435	2265	36	,	,	PUNCT
ftr-435	2265	37	or	or	CCONJ
ftr-435	2265	38	taking	take	VERB
ftr-435	2265	39	subject	subject	NOUN
ftr-435	2265	40	to	to	ADP
ftr-435	2265	41	,	,	PUNCT
ftr-435	2265	42	the	the	DET
ftr-435	2265	43	liabilities	liability	NOUN
ftr-435	2265	44	.	.	PUNCT
ftr-435	2266	1	to	to	PART
ftr-435	2266	2	be	be	AUX
ftr-435	2266	3	taken	take	VERB
ftr-435	2266	4	into	into	ADP
ftr-435	2266	5	account	account	NOUN
ftr-435	2266	6	in	in	ADP
ftr-435	2266	7	agub	agub	NOUN
ftr-435	2266	8	,	,	PUNCT
ftr-435	2266	9	a	a	DET
ftr-435	2266	10	liability	liability	NOUN
ftr-435	2266	11	must	must	AUX
ftr-435	2266	12	be	be	AUX
ftr-435	2266	13	a	a	DET
ftr-435	2266	14	liability	liability	NOUN
ftr-435	2266	15	of	of	ADP
ftr-435	2266	16	target	target	NOUN
ftr-435	2266	17	that	that	PRON
ftr-435	2266	18	is	be	AUX
ftr-435	2266	19	properly	properly	ADV
ftr-435	2266	20	taken	take	VERB
ftr-435	2266	21	into	into	ADP
ftr-435	2266	22	account	account	NOUN
ftr-435	2266	23	in	in	ADP
ftr-435	2266	24	basis	basis	NOUN
ftr-435	2266	25	under	under	ADP
ftr-435	2266	26	general	general	ADJ
ftr-435	2266	27	principles	principle	NOUN
ftr-435	2266	28	that	that	PRON
ftr-435	2266	29	would	would	AUX
ftr-435	2266	30	apply	apply	VERB
ftr-435	2266	31	if	if	SCONJ
ftr-435	2266	32	new	new	ADJ
ftr-435	2266	33	target	target	NOUN
ftr-435	2266	34	had	have	AUX
ftr-435	2266	35	acquired	acquire	VERB
ftr-435	2266	36	its	its	PRON
ftr-435	2266	37	assets	asset	NOUN
ftr-435	2266	38	from	from	ADP
ftr-435	2266	39	an	an	DET
ftr-435	2266	40	unrelated	unrelated	ADJ
ftr-435	2266	41	person	person	NOUN
ftr-435	2266	42	for	for	ADP
ftr-435	2266	43	consideration	consideration	NOUN
ftr-435	2266	44	that	that	PRON
ftr-435	2266	45	included	include	VERB
ftr-435	2266	46	the	the	DET
ftr-435	2266	47	assumption	assumption	NOUN
ftr-435	2266	48	of	of	ADP
ftr-435	2266	49	,	,	PUNCT
ftr-435	2266	50	or	or	CCONJ
ftr-435	2266	51	taking	take	VERB
ftr-435	2266	52	subject	subject	NOUN
ftr-435	2266	53	to	to	ADP
ftr-435	2266	54	,	,	PUNCT
ftr-435	2266	55	the	the	DET
ftr-435	2266	56	liability	liability	NOUN
ftr-435	2266	57	;	;	PUNCT
ftr-435	2266	58	the	the	DET
ftr-435	2266	59	prior	prior	ADJ
ftr-435	2266	60	rule	rule	NOUN
ftr-435	2266	61	that	that	SCONJ
ftr-435	2266	62	liabilities	liability	NOUN
ftr-435	2266	63	are	be	AUX
ftr-435	2266	64	taken	take	VERB
ftr-435	2266	65	into	into	ADP
ftr-435	2266	66	account	account	NOUN
ftr-435	2266	67	in	in	ADP
ftr-435	2266	68	calculating	calculate	VERB
ftr-435	2266	69	agub	agub	ADV
ftr-435	2266	70	(	(	PUNCT
ftr-435	2266	71	and	and	CCONJ
ftr-435	2266	72	adsp	adsp	NOUN
ftr-435	2266	73	)	)	PUNCT
ftr-435	2266	74	only	only	ADV
ftr-435	2266	75	when	when	SCONJ
ftr-435	2266	76	such	such	ADJ
ftr-435	2266	77	liabilities	liability	NOUN
ftr-435	2266	78	become	become	VERB
ftr-435	2266	79	fixed	fix	VERB
ftr-435	2266	80	and	and	CCONJ
ftr-435	2266	81	determinable	determinable	ADJ
ftr-435	2266	82	is	be	AUX
ftr-435	2266	83	eliminated	eliminate	VERB
ftr-435	2266	84	.	.	PUNCT
ftr-435	2267	1	old	old	ADJ
ftr-435	2267	2	target	target	PROPN
ftr-435	2267	3	�	�	PROPN
ftr-435	2267	4	s	s	PART
ftr-435	2267	5	tax	tax	NOUN
ftr-435	2267	6	liability	liability	NOUN
ftr-435	2267	7	is	be	AUX
ftr-435	2267	8	deemed	deem	VERB
ftr-435	2267	9	not	not	PART
ftr-435	2267	10	assumed	assume	VERB
ftr-435	2267	11	by	by	ADP
ftr-435	2267	12	new	new	ADJ
ftr-435	2267	13	target	target	NOUN
ftr-435	2267	14	only	only	ADV
ftr-435	2267	15	if	if	SCONJ
ftr-435	2267	16	the	the	DET
ftr-435	2267	17	parties	party	NOUN
ftr-435	2267	18	have	have	AUX
ftr-435	2267	19	agreed	agree	VERB
ftr-435	2267	20	that	that	PRON
ftr-435	2267	21	(	(	PUNCT
ftr-435	2267	22	or	or	CCONJ
ftr-435	2267	23	the	the	DET
ftr-435	2267	24	tax	tax	NOUN
ftr-435	2267	25	or	or	CCONJ
ftr-435	2267	26	non	non	ADJ
ftr-435	2267	27	-	-	ADJ
ftr-435	2267	28	tax	tax	ADJ
ftr-435	2267	29	rules	rule	NOUN
ftr-435	2267	30	operate	operate	VERB
ftr-435	2267	31	such	such	ADJ
ftr-435	2267	32	that	that	SCONJ
ftr-435	2267	33	)	)	PUNCT
ftr-435	2267	34	the	the	DET
ftr-435	2267	35	seller	seller	NOUN
ftr-435	2267	36	,	,	PUNCT
ftr-435	2267	37	and	and	CCONJ
ftr-435	2267	38	not	not	PART
ftr-435	2267	39	target	target	VERB
ftr-435	2267	40	,	,	PUNCT
ftr-435	2267	41	will	will	AUX
ftr-435	2267	42	bear	bear	VERB
ftr-435	2267	43	the	the	DET
ftr-435	2267	44	economic	economic	ADJ
ftr-435	2267	45	cost	cost	NOUN
ftr-435	2267	46	of	of	ADP
ftr-435	2267	47	that	that	DET
ftr-435	2267	48	tax	tax	NOUN
ftr-435	2267	49	liability	liability	NOUN
ftr-435	2267	50	.	.	PUNCT
ftr-435	2268	1	3	3	X
ftr-435	2268	2	.	.	X
ftr-435	2268	3	the	the	DET
ftr-435	2268	4	tax	tax	NOUN
ftr-435	2268	5	court	court	NOUN
ftr-435	2268	6	continues	continue	VERB
ftr-435	2268	7	on	on	ADP
ftr-435	2268	8	its	its	PRON
ftr-435	2268	9	capitalization	capitalization	NOUN
ftr-435	2268	10	spree	spree	NOUN
ftr-435	2268	11	.	.	PUNCT
ftr-435	2269	1	illinois	illinois	PROPN
ftr-435	2269	2	tool	tool	PROPN
ftr-435	2269	3	works	works	PROPN
ftr-435	2269	4	,	,	PUNCT
ftr-435	2269	5	inc	inc	PROPN
ftr-435	2269	6	.	.	PROPN
ftr-435	2270	1	v.	v.	PROPN
ftr-435	2270	2	commissioner	commissioner	PROPN
ftr-435	2270	3	,	,	PUNCT
ftr-435	2270	4	117	117	NUM
ftr-435	2270	5	t.c	t.c	PROPN
ftr-435	2270	6	.	.	PROPN
ftr-435	2270	7	39	39	NUM
ftr-435	2270	8	(	(	PUNCT
ftr-435	2270	9	6/31/01	6/31/01	NUM
ftr-435	2270	10	)	)	PUNCT
ftr-435	2270	11	.	.	PUNCT
ftr-435	2271	1	the	the	DET
ftr-435	2271	2	taxpayer	taxpayer	NOUN
ftr-435	2271	3	acquired	acquire	VERB
ftr-435	2271	4	the	the	DET
ftr-435	2271	5	assets	asset	NOUN
ftr-435	2271	6	of	of	ADP
ftr-435	2271	7	another	another	DET
ftr-435	2271	8	corporation	corporation	NOUN
ftr-435	2271	9	[	[	X
ftr-435	2271	10	for	for	ADP
ftr-435	2271	11	approximately	approximately	ADV
ftr-435	2271	12	$	$	SYM
ftr-435	2271	13	126	126	NUM
ftr-435	2271	14	million	million	NUM
ftr-435	2271	15	]	]	PUNCT
ftr-435	2271	16	in	in	ADP
ftr-435	2271	17	a	a	DET
ftr-435	2271	18	taxable	taxable	ADJ
ftr-435	2271	19	transaction	transaction	NOUN
ftr-435	2271	20	in	in	ADP
ftr-435	2271	21	which	which	PRON
ftr-435	2271	22	the	the	DET
ftr-435	2271	23	taxpayer	taxpayer	NOUN
ftr-435	2271	24	assumed	assume	VERB
ftr-435	2271	25	the	the	DET
ftr-435	2271	26	target	target	NOUN
ftr-435	2271	27	�	�	NOUN
ftr-435	2271	28	s	s	PART
ftr-435	2271	29	liabilities	liability	NOUN
ftr-435	2271	30	,	,	PUNCT
ftr-435	2271	31	including	include	VERB
ftr-435	2271	32	a	a	DET
ftr-435	2271	33	contingent	contingent	ADJ
ftr-435	2271	34	liability	liability	NOUN
ftr-435	2271	35	for	for	ADP
ftr-435	2271	36	a	a	DET
ftr-435	2271	37	patent	patent	NOUN
ftr-435	2271	38	infringement	infringement	NOUN
ftr-435	2271	39	claim	claim	NOUN
ftr-435	2271	40	,	,	PUNCT
ftr-435	2272	1	[	[	X
ftr-435	2272	2	lemelson	lemelson	NOUN
ftr-435	2272	3	v.	v.	ADP
ftr-435	2272	4	champion	champion	NOUN
ftr-435	2272	5	spark	spark	PROPN
ftr-435	2272	6	plug	plug	PROPN
ftr-435	2272	7	co.	co.	PROPN
ftr-435	2272	8	,	,	PUNCT
ftr-435	2272	9	975	975	NUM
ftr-435	2272	10	f.2d	f.2d	ADP
ftr-435	2272	11	869	869	NUM
ftr-435	2272	12	(	(	PUNCT
ftr-435	2272	13	1992	1992	NUM
ftr-435	2272	14	)	)	PUNCT
ftr-435	2272	15	]	]	PUNCT
ftr-435	2272	16	,	,	PUNCT
ftr-435	2272	17	for	for	ADP
ftr-435	2272	18	which	which	PRON
ftr-435	2272	19	it	it	PRON
ftr-435	2272	20	established	establish	VERB
ftr-435	2272	21	a	a	DET
ftr-435	2272	22	reserve	reserve	NOUN
ftr-435	2272	23	of	of	ADP
ftr-435	2272	24	$	$	SYM
ftr-435	2272	25	350,000	350,000	NUM
ftr-435	2272	26	.	.	PUNCT
ftr-435	2273	1	subsequently	subsequently	ADV
ftr-435	2273	2	,	,	PUNCT
ftr-435	2273	3	the	the	DET
ftr-435	2273	4	taxpayer	taxpayer	NOUN
ftr-435	2273	5	,	,	PUNCT
ftr-435	2273	6	as	as	ADP
ftr-435	2273	7	the	the	DET
ftr-435	2273	8	target	target	PROPN
ftr-435	2273	9	�	�	PROPN
ftr-435	2273	10	s	s	PART
ftr-435	2273	11	successor	successor	NOUN
ftr-435	2273	12	,	,	PUNCT
ftr-435	2273	13	was	be	AUX
ftr-435	2273	14	held	hold	VERB
ftr-435	2273	15	liable	liable	ADJ
ftr-435	2273	16	for	for	ADP
ftr-435	2273	17	damages	damage	NOUN
ftr-435	2273	18	,	,	PUNCT
ftr-435	2273	19	interest	interest	NOUN
ftr-435	2273	20	,	,	PUNCT
ftr-435	2273	21	and	and	CCONJ
ftr-435	2273	22	court	court	NOUN
ftr-435	2273	23	costs	cost	NOUN
ftr-435	2273	24	[	[	X
ftr-435	2273	25	totaling	total	VERB
ftr-435	2273	26	over	over	ADP
ftr-435	2273	27	$	$	SYM
ftr-435	2273	28	17	17	NUM
ftr-435	2273	29	million	million	NUM
ftr-435	2273	30	]	]	PUNCT
ftr-435	2273	31	,	,	PUNCT
ftr-435	2273	32	which	which	PRON
ftr-435	2273	33	it	it	PRON
ftr-435	2273	34	paid	pay	VERB
ftr-435	2273	35	.	.	PUNCT
ftr-435	2274	1	the	the	DET
ftr-435	2274	2	tax	tax	NOUN
ftr-435	2274	3	court	court	NOUN
ftr-435	2274	4	(	(	PUNCT
ftr-435	2274	5	judge	judge	PROPN
ftr-435	2274	6	cohen	cohen	PROPN
ftr-435	2274	7	)	)	PUNCT
ftr-435	2274	8	upheld	uphold	VERB
ftr-435	2274	9	the	the	DET
ftr-435	2274	10	commissioner	commissioner	NOUN
ftr-435	2274	11	�	�	PROPN
ftr-435	2274	12	s	s	PART
ftr-435	2274	13	treatment	treatment	NOUN
ftr-435	2274	14	requiring	require	VERB
ftr-435	2274	15	capitalization	capitalization	NOUN
ftr-435	2274	16	of	of	ADP
ftr-435	2274	17	the	the	DET
ftr-435	2274	18	payments	payment	NOUN
ftr-435	2274	19	as	as	ADP
ftr-435	2274	20	a	a	DET
ftr-435	2274	21	cost	cost	NOUN
ftr-435	2274	22	of	of	ADP
ftr-435	2274	23	acquiring	acquire	VERB
ftr-435	2274	24	the	the	DET
ftr-435	2274	25	assets	asset	NOUN
ftr-435	2274	26	rather	rather	ADV
ftr-435	2274	27	than	than	ADP
ftr-435	2274	28	a	a	DET
ftr-435	2274	29	deductible	deductible	ADJ
ftr-435	2274	30	expense	expense	NOUN
ftr-435	2274	31	,	,	PUNCT
ftr-435	2274	32	even	even	ADV
ftr-435	2274	33	though	though	SCONJ
ftr-435	2274	34	the	the	DET
ftr-435	2274	35	parties	party	NOUN
ftr-435	2274	36	had	have	AUX
ftr-435	2274	37	not	not	PART
ftr-435	2274	38	adjusted	adjust	VERB
ftr-435	2274	39	the	the	DET
ftr-435	2274	40	purchase	purchase	NOUN
ftr-435	2274	41	price	price	NOUN
ftr-435	2274	42	to	to	PART
ftr-435	2274	43	reflect	reflect	VERB
ftr-435	2274	44	the	the	DET
ftr-435	2274	45	contingent	contingent	ADJ
ftr-435	2274	46	liability	liability	NOUN
ftr-435	2274	47	.	.	PUNCT
ftr-435	2275	1	the	the	DET
ftr-435	2275	2	liability	liability	NOUN
ftr-435	2275	3	was	be	AUX
ftr-435	2275	4	known	know	VERB
ftr-435	2275	5	,	,	PUNCT
ftr-435	2275	6	was	be	AUX
ftr-435	2275	7	considered	consider	VERB
ftr-435	2275	8	in	in	ADP
ftr-435	2275	9	setting	set	VERB
ftr-435	2275	10	the	the	DET
ftr-435	2275	11	price	price	NOUN
ftr-435	2275	12	,	,	PUNCT
ftr-435	2275	13	and	and	CCONJ
ftr-435	2275	14	was	be	AUX
ftr-435	2275	15	expressly	expressly	ADV
ftr-435	2275	16	assumed	assume	VERB
ftr-435	2275	17	.	.	PUNCT
ftr-435	2276	1	that	that	SCONJ
ftr-435	2276	2	the	the	DET
ftr-435	2276	3	taxpayer	taxpayer	NOUN
ftr-435	2276	4	considered	consider	VERB
ftr-435	2276	5	it	it	PRON
ftr-435	2276	6	highly	highly	ADV
ftr-435	2276	7	unlikely	unlikely	ADJ
ftr-435	2276	8	that	that	SCONJ
ftr-435	2276	9	it	it	PRON
ftr-435	2276	10	would	would	AUX
ftr-435	2276	11	be	be	AUX
ftr-435	2276	12	called	call	VERB
ftr-435	2276	13	upon	upon	SCONJ
ftr-435	2276	14	to	to	PART
ftr-435	2276	15	pay	pay	VERB
ftr-435	2276	16	was	be	AUX
ftr-435	2276	17	not	not	PART
ftr-435	2276	18	relevant	relevant	ADJ
ftr-435	2276	19	.	.	PUNCT
ftr-435	2277	1	�	�	PROPN
ftr-435	2277	2	the	the	DET
ftr-435	2277	3	commissioner	commissioner	NOUN
ftr-435	2277	4	conceded	concede	VERB
ftr-435	2277	5	the	the	DET
ftr-435	2277	6	deductibility	deductibility	NOUN
ftr-435	2277	7	730	730	NUM
ftr-435	2277	8	florida	florida	PROPN
ftr-435	2277	9	tax	tax	NOUN
ftr-435	2277	10	review	review	NOUN
ftr-435	2277	11	[	[	X
ftr-435	2277	12	vol.5	vol.5	NOUN
ftr-435	2277	13	:	:	PUNCT
ftr-435	2277	14	si	si	X
ftr-435	2277	15	of	of	ADP
ftr-435	2277	16	the	the	DET
ftr-435	2277	17	judgment	judgment	NOUN
ftr-435	2277	18	in	in	ADP
ftr-435	2277	19	two	two	NUM
ftr-435	2277	20	respects	respect	NOUN
ftr-435	2277	21	:	:	PUNCT
ftr-435	2277	22	(	(	PUNCT
ftr-435	2277	23	1	1	X
ftr-435	2277	24	)	)	PUNCT
ftr-435	2277	25	pre	pre	ADJ
ftr-435	2277	26	-	-	ADJ
ftr-435	2277	27	judgment	judgment	ADJ
ftr-435	2277	28	interest	interest	NOUN
ftr-435	2277	29	accruing	accrue	VERB
ftr-435	2277	30	after	after	SCONJ
ftr-435	2277	31	the	the	DET
ftr-435	2277	32	acquisition	acquisition	NOUN
ftr-435	2277	33	date	date	NOUN
ftr-435	2277	34	was	be	AUX
ftr-435	2277	35	deductible	deductible	ADJ
ftr-435	2277	36	;	;	PUNCT
ftr-435	2277	37	and	and	CCONJ
ftr-435	2277	38	(	(	PUNCT
ftr-435	2277	39	2	2	X
ftr-435	2277	40	)	)	PUNCT
ftr-435	2277	41	to	to	ADP
ftr-435	2277	42	the	the	DET
ftr-435	2277	43	extent	extent	NOUN
ftr-435	2277	44	that	that	SCONJ
ftr-435	2277	45	the	the	DET
ftr-435	2277	46	additional	additional	ADJ
ftr-435	2277	47	purchase	purchase	NOUN
ftr-435	2277	48	price	price	NOUN
ftr-435	2277	49	was	be	AUX
ftr-435	2277	50	allocable	allocable	ADJ
ftr-435	2277	51	to	to	ADP
ftr-435	2277	52	assets	asset	NOUN
ftr-435	2277	53	the	the	DET
ftr-435	2277	54	taxpayer	taxpayer	NOUN
ftr-435	2277	55	had	have	AUX
ftr-435	2277	56	disposed	dispose	VERB
ftr-435	2277	57	of	of	ADP
ftr-435	2277	58	,	,	PUNCT
ftr-435	2277	59	the	the	DET
ftr-435	2277	60	judgment	judgment	NOUN
ftr-435	2277	61	was	be	AUX
ftr-435	2277	62	deductible	deductible	ADJ
ftr-435	2277	63	.	.	PUNCT
ftr-435	2278	1	�	�	PROPN
ftr-435	2278	2	note	note	VERB
ftr-435	2278	3	that	that	SCONJ
ftr-435	2278	4	in	in	ADP
ftr-435	2278	5	many	many	ADJ
ftr-435	2278	6	,	,	PUNCT
ftr-435	2278	7	if	if	SCONJ
ftr-435	2278	8	not	not	PART
ftr-435	2278	9	most	most	ADJ
ftr-435	2278	10	,	,	PUNCT
ftr-435	2278	11	cases	case	NOUN
ftr-435	2278	12	,	,	PUNCT
ftr-435	2278	13	the	the	DET
ftr-435	2278	14	disposition	disposition	NOUN
ftr-435	2278	15	of	of	ADP
ftr-435	2278	16	a	a	DET
ftr-435	2278	17	portion	portion	NOUN
ftr-435	2278	18	of	of	ADP
ftr-435	2278	19	target	target	NOUN
ftr-435	2278	20	�	�	NOUN
ftr-435	2278	21	s	s	PART
ftr-435	2278	22	assets	asset	NOUN
ftr-435	2278	23	will	will	AUX
ftr-435	2278	24	not	not	PART
ftr-435	2278	25	affect	affect	VERB
ftr-435	2278	26	the	the	DET
ftr-435	2278	27	characterization	characterization	NOUN
ftr-435	2278	28	of	of	ADP
ftr-435	2278	29	the	the	DET
ftr-435	2278	30	payments	payment	NOUN
ftr-435	2278	31	because	because	SCONJ
ftr-435	2278	32	,	,	PUNCT
ftr-435	2278	33	under	under	ADP
ftr-435	2278	34	§	§	PROPN
ftr-435	2278	35	1060	1060	NUM
ftr-435	2278	36	and	and	CCONJ
ftr-435	2278	37	reg	reg	NOUN
ftr-435	2278	38	.	.	PUNCT
ftr-435	2279	1	§	§	PROPN
ftr-435	2279	2	1.1060	1.1060	NUM
ftr-435	2279	3	-	-	SYM
ftr-435	2279	4	1	1	NUM
ftr-435	2279	5	,	,	PUNCT
ftr-435	2279	6	the	the	DET
ftr-435	2279	7	capitalized	capitalize	VERB
ftr-435	2279	8	contingent	contingent	NOUN
ftr-435	2279	9	liability	liability	NOUN
ftr-435	2279	10	will	will	AUX
ftr-435	2279	11	be	be	AUX
ftr-435	2279	12	allocated	allocate	VERB
ftr-435	2279	13	to	to	ADP
ftr-435	2279	14	class	class	PROPN
ftr-435	2279	15	vi	vi	PROPN
ftr-435	2279	16	and	and	CCONJ
ftr-435	2279	17	vii	vii	PROPN
ftr-435	2279	18	amortizable	amortizable	ADJ
ftr-435	2279	19	intangibles	intangible	NOUN
ftr-435	2279	20	for	for	ADP
ftr-435	2279	21	which	which	PRON
ftr-435	2279	22	no	no	DET
ftr-435	2279	23	loss	loss	NOUN
ftr-435	2279	24	is	be	AUX
ftr-435	2279	25	allowed	allow	VERB
ftr-435	2279	26	until	until	ADP
ftr-435	2279	27	the	the	DET
ftr-435	2279	28	complete	complete	ADJ
ftr-435	2279	29	disposition	disposition	NOUN
ftr-435	2279	30	of	of	ADP
ftr-435	2279	31	all	all	DET
ftr-435	2279	32	such	such	ADJ
ftr-435	2279	33	intangibles	intangible	NOUN
ftr-435	2279	34	acquired	acquire	VERB
ftr-435	2279	35	from	from	ADP
ftr-435	2279	36	the	the	DET
ftr-435	2279	37	target	target	NOUN
ftr-435	2279	38	.	.	PUNCT
ftr-435	2280	1	see	see	VERB
ftr-435	2280	2	irc	irc	PROPN
ftr-435	2280	3	§	§	PROPN
ftr-435	2280	4	197(f)(1	197(f)(1	NUM
ftr-435	2280	5	)	)	PUNCT
ftr-435	2280	6	.	.	PUNCT
ftr-435	2281	1	the	the	DET
ftr-435	2281	2	grounds	ground	NOUN
ftr-435	2281	3	for	for	ADP
ftr-435	2281	4	the	the	DET
ftr-435	2281	5	commissioner	commissioner	NOUN
ftr-435	2281	6	�	�	PROPN
ftr-435	2281	7	s	s	PART
ftr-435	2281	8	concession	concession	NOUN
ftr-435	2281	9	were	be	AUX
ftr-435	2281	10	not	not	PART
ftr-435	2281	11	clearly	clearly	ADV
ftr-435	2281	12	articulated	articulate	VERB
ftr-435	2281	13	in	in	ADP
ftr-435	2281	14	the	the	DET
ftr-435	2281	15	opinion	opinion	NOUN
ftr-435	2281	16	.	.	PUNCT
ftr-435	2282	1	vii	vii	PROPN
ftr-435	2282	2	.	.	PROPN
ftr-435	2282	3	partnerships	partnership	NOUN
ftr-435	2282	4	a.	a.	NOUN
ftr-435	2282	5	formation	formation	NOUN
ftr-435	2282	6	and	and	CCONJ
ftr-435	2282	7	taxable	taxable	ADJ
ftr-435	2282	8	years	year	NOUN
ftr-435	2282	9	1	1	NUM
ftr-435	2282	10	.	.	PUNCT
ftr-435	2282	11	reg-104876	reg-104876	NOUN
ftr-435	2282	12	-	-	PUNCT
ftr-435	2282	13	00	00	NUM
ftr-435	2282	14	,	,	PUNCT
ftr-435	2282	15	proposed	propose	VERB
ftr-435	2282	16	regulations	regulation	NOUN
ftr-435	2282	17	,	,	PUNCT
ftr-435	2282	18	taxable	taxable	ADJ
ftr-435	2282	19	years	year	NOUN
ftr-435	2282	20	of	of	ADP
ftr-435	2282	21	partner	partner	NOUN
ftr-435	2282	22	and	and	CCONJ
ftr-435	2282	23	partnership	partnership	NOUN
ftr-435	2282	24	;	;	PUNCT
ftr-435	2282	25	foreign	foreign	ADJ
ftr-435	2282	26	partners	partner	NOUN
ftr-435	2282	27	,	,	PUNCT
ftr-435	2282	28	66	66	NUM
ftr-435	2282	29	f.r	f.r	NOUN
ftr-435	2282	30	.	.	PROPN
ftr-435	2282	31	3920	3920	NUM
ftr-435	2282	32	(	(	PUNCT
ftr-435	2282	33	1/17/01	1/17/01	NUM
ftr-435	2282	34	)	)	PUNCT
ftr-435	2282	35	.	.	PUNCT
ftr-435	2283	1	for	for	ADP
ftr-435	2283	2	purposes	purpose	NOUN
ftr-435	2283	3	of	of	ADP
ftr-435	2283	4	applying	apply	VERB
ftr-435	2283	5	§	§	PROPN
ftr-435	2283	6	706(b	706(b	PROPN
ftr-435	2283	7	)	)	PUNCT
ftr-435	2283	8	to	to	PART
ftr-435	2283	9	determine	determine	VERB
ftr-435	2283	10	the	the	DET
ftr-435	2283	11	partnership	partnership	NOUN
ftr-435	2283	12	�	�	PROPN
ftr-435	2283	13	s	s	PART
ftr-435	2283	14	permitted	permit	VERB
ftr-435	2283	15	year	year	NOUN
ftr-435	2283	16	,	,	PUNCT
ftr-435	2283	17	prop	prop	NOUN
ftr-435	2283	18	.	.	PUNCT
ftr-435	2283	19	reg	reg	PROPN
ftr-435	2283	20	.	.	PUNCT
ftr-435	2284	1	§	§	PROPN
ftr-435	2284	2	1.706	1.706	NUM
ftr-435	2284	3	-	-	SYM
ftr-435	2284	4	4	4	NUM
ftr-435	2284	5	would	would	AUX
ftr-435	2284	6	generally	generally	ADV
ftr-435	2284	7	disregard	disregard	VERB
ftr-435	2284	8	foreign	foreign	ADJ
ftr-435	2284	9	partners	partner	NOUN
ftr-435	2284	10	who	who	PRON
ftr-435	2284	11	are	be	AUX
ftr-435	2284	12	not	not	PART
ftr-435	2284	13	subject	subject	ADJ
ftr-435	2284	14	to	to	ADP
ftr-435	2284	15	u.s	u.s	PROPN
ftr-435	2284	16	taxation	taxation	NOUN
ftr-435	2284	17	on	on	ADP
ftr-435	2284	18	a	a	DET
ftr-435	2284	19	net	net	ADJ
ftr-435	2284	20	basis	basis	NOUN
ftr-435	2284	21	,	,	PUNCT
ftr-435	2284	22	i.e.	i.e.	X
ftr-435	2284	23	,	,	PUNCT
ftr-435	2284	24	foreign	foreign	ADJ
ftr-435	2284	25	partners	partner	NOUN
ftr-435	2284	26	who	who	PRON
ftr-435	2284	27	are	be	AUX
ftr-435	2284	28	not	not	PART
ftr-435	2284	29	allocated	allocate	VERB
ftr-435	2284	30	any	any	DET
ftr-435	2284	31	effectively	effectively	ADV
ftr-435	2284	32	connected	connect	VERB
ftr-435	2284	33	income	income	NOUN
ftr-435	2284	34	or	or	CCONJ
ftr-435	2284	35	,	,	PUNCT
ftr-435	2284	36	if	if	SCONJ
ftr-435	2284	37	claiming	claim	VERB
ftr-435	2284	38	treaty	treaty	NOUN
ftr-435	2284	39	benefits	benefit	NOUN
ftr-435	2284	40	,	,	PUNCT
ftr-435	2284	41	that	that	PRON
ftr-435	2284	42	do	do	AUX
ftr-435	2284	43	not	not	PART
ftr-435	2284	44	have	have	VERB
ftr-435	2284	45	a	a	DET
ftr-435	2284	46	permanent	permanent	ADJ
ftr-435	2284	47	establishment	establishment	NOUN
ftr-435	2284	48	.	.	PUNCT
ftr-435	2285	1	these	these	DET
ftr-435	2285	2	rules	rule	NOUN
ftr-435	2285	3	do	do	AUX
ftr-435	2285	4	not	not	PART
ftr-435	2285	5	apply	apply	VERB
ftr-435	2285	6	if	if	SCONJ
ftr-435	2285	7	the	the	DET
ftr-435	2285	8	partnership	partnership	NOUN
ftr-435	2285	9	year	year	NOUN
ftr-435	2285	10	would	would	AUX
ftr-435	2285	11	be	be	AUX
ftr-435	2285	12	determined	determine	VERB
ftr-435	2285	13	with	with	ADP
ftr-435	2285	14	reference	reference	NOUN
ftr-435	2285	15	to	to	ADP
ftr-435	2285	16	domestic	domestic	ADJ
ftr-435	2285	17	partners	partner	NOUN
ftr-435	2285	18	no	no	DET
ftr-435	2285	19	one	one	NUM
ftr-435	2285	20	of	of	ADP
ftr-435	2285	21	which	which	PRON
ftr-435	2285	22	holds	hold	VERB
ftr-435	2285	23	at	at	ADV
ftr-435	2285	24	least	least	ADJ
ftr-435	2285	25	a	a	DET
ftr-435	2285	26	10	10	NUM
ftr-435	2285	27	-	-	PUNCT
ftr-435	2285	28	percent	percent	NOUN
ftr-435	2285	29	interest	interest	NOUN
ftr-435	2285	30	and	and	CCONJ
ftr-435	2285	31	which	which	PRON
ftr-435	2285	32	in	in	ADP
ftr-435	2285	33	the	the	DET
ftr-435	2285	34	aggregate	aggregate	ADJ
ftr-435	2285	35	hold	hold	NOUN
ftr-435	2285	36	less	less	ADJ
ftr-435	2285	37	than	than	ADP
ftr-435	2285	38	20	20	NUM
ftr-435	2285	39	percent	percent	NOUN
ftr-435	2285	40	of	of	ADP
ftr-435	2285	41	the	the	DET
ftr-435	2285	42	interests	interest	NOUN
ftr-435	2285	43	.	.	PUNCT
ftr-435	2286	1	2	2	X
ftr-435	2286	2	.	.	X
ftr-435	2286	3	the	the	DET
ftr-435	2286	4	profits	profit	NOUN
ftr-435	2286	5	-	-	PUNCT
ftr-435	2286	6	only	only	ADV
ftr-435	2286	7	partnership	partnership	NOUN
ftr-435	2286	8	interest	interest	NOUN
ftr-435	2286	9	safe	safe	ADJ
ftr-435	2286	10	-	-	PUNCT
ftr-435	2286	11	harbor	harbor	NOUN
ftr-435	2286	12	is	be	AUX
ftr-435	2286	13	dredged	dredge	VERB
ftr-435	2286	14	a	a	DET
ftr-435	2286	15	little	little	ADJ
ftr-435	2286	16	wider	wide	ADJ
ftr-435	2286	17	.	.	PUNCT
ftr-435	2287	1	rev	rev	PROPN
ftr-435	2287	2	.	.	PROPN
ftr-435	2287	3	proc	proc	PROPN
ftr-435	2287	4	.	.	PUNCT
ftr-435	2288	1	2001	2001	NUM
ftr-435	2288	2	-	-	SYM
ftr-435	2288	3	43	43	NUM
ftr-435	2288	4	,	,	PUNCT
ftr-435	2288	5	2001	2001	NUM
ftr-435	2288	6	-	-	SYM
ftr-435	2288	7	34	34	NUM
ftr-435	2288	8	i.r.b	i.r.b	NOUN
ftr-435	2288	9	.	.	PUNCT
ftr-435	2289	1	191	191	NUM
ftr-435	2289	2	(	(	PUNCT
ftr-435	2289	3	8/3/01	8/3/01	NUM
ftr-435	2289	4	)	)	PUNCT
ftr-435	2289	5	,	,	PUNCT
ftr-435	2289	6	clarifying	clarify	VERB
ftr-435	2289	7	rev	rev	PROPN
ftr-435	2289	8	.	.	PROPN
ftr-435	2289	9	proc	proc	PROPN
ftr-435	2289	10	.	.	PUNCT
ftr-435	2290	1	93	93	NUM
ftr-435	2290	2	-	-	SYM
ftr-435	2290	3	27	27	NUM
ftr-435	2290	4	,	,	PUNCT
ftr-435	2290	5	1993	1993	NUM
ftr-435	2290	6	-	-	SYM
ftr-435	2290	7	2	2	NUM
ftr-435	2290	8	c.b	c.b	PROPN
ftr-435	2290	9	.	.	PROPN
ftr-435	2290	10	343	343	NUM
ftr-435	2290	11	.	.	PUNCT
ftr-435	2291	1	this	this	DET
ftr-435	2291	2	revenue	revenue	NOUN
ftr-435	2291	3	procedure	procedure	NOUN
ftr-435	2291	4	provides	provide	VERB
ftr-435	2291	5	that	that	SCONJ
ftr-435	2291	6	whether	whether	SCONJ
ftr-435	2291	7	an	an	DET
ftr-435	2291	8	interest	interest	NOUN
ftr-435	2291	9	granted	grant	VERB
ftr-435	2291	10	to	to	ADP
ftr-435	2291	11	a	a	DET
ftr-435	2291	12	service	service	NOUN
ftr-435	2291	13	provider	provider	NOUN
ftr-435	2291	14	is	be	AUX
ftr-435	2291	15	a	a	DET
ftr-435	2291	16	profits	profit	NOUN
ftr-435	2291	17	interest	interest	NOUN
ftr-435	2291	18	is	be	AUX
ftr-435	2291	19	determined	determine	VERB
ftr-435	2291	20	at	at	ADP
ftr-435	2291	21	the	the	DET
ftr-435	2291	22	time	time	NOUN
ftr-435	2291	23	the	the	DET
ftr-435	2291	24	interest	interest	NOUN
ftr-435	2291	25	is	be	AUX
ftr-435	2291	26	granted	grant	VERB
ftr-435	2291	27	,	,	PUNCT
ftr-435	2291	28	even	even	ADV
ftr-435	2291	29	if	if	SCONJ
ftr-435	2291	30	,	,	PUNCT
ftr-435	2291	31	at	at	ADP
ftr-435	2291	32	that	that	DET
ftr-435	2291	33	time	time	NOUN
ftr-435	2291	34	,	,	PUNCT
ftr-435	2291	35	the	the	DET
ftr-435	2291	36	interest	interest	NOUN
ftr-435	2291	37	is	be	AUX
ftr-435	2291	38	substantially	substantially	ADV
ftr-435	2291	39	nonvested	nonveste	VERB
ftr-435	2292	1	[	[	PUNCT
ftr-435	2292	2	under	under	ADP
ftr-435	2292	3	reg	reg	NOUN
ftr-435	2292	4	.	.	PUNCT
ftr-435	2293	1	§	§	PROPN
ftr-435	2293	2	1.83	1.83	NUM
ftr-435	2293	3	-	-	SYM
ftr-435	2293	4	3(b	3(b	NUM
ftr-435	2293	5	)	)	PUNCT
ftr-435	2293	6	]	]	PUNCT
ftr-435	2293	7	.	.	PUNCT
ftr-435	2294	1	if	if	SCONJ
ftr-435	2294	2	the	the	DET
ftr-435	2294	3	requirements	requirement	NOUN
ftr-435	2294	4	of	of	ADP
ftr-435	2294	5	rev	rev	PROPN
ftr-435	2294	6	.	.	PROPN
ftr-435	2294	7	proc	proc	PROPN
ftr-435	2294	8	.	.	PUNCT
ftr-435	2295	1	93	93	NUM
ftr-435	2295	2	-	-	SYM
ftr-435	2295	3	27	27	NUM
ftr-435	2295	4	are	be	AUX
ftr-435	2295	5	met	meet	VERB
ftr-435	2295	6	the	the	DET
ftr-435	2295	7	irs	irs	PROPN
ftr-435	2295	8	will	will	AUX
ftr-435	2295	9	not	not	PART
ftr-435	2295	10	treat	treat	VERB
ftr-435	2295	11	the	the	DET
ftr-435	2295	12	grant	grant	NOUN
ftr-435	2295	13	of	of	ADP
ftr-435	2295	14	the	the	DET
ftr-435	2295	15	interest	interest	NOUN
ftr-435	2295	16	or	or	CCONJ
ftr-435	2295	17	the	the	DET
ftr-435	2295	18	event	event	NOUN
ftr-435	2295	19	that	that	PRON
ftr-435	2295	20	causes	cause	VERB
ftr-435	2295	21	the	the	DET
ftr-435	2295	22	interest	interest	NOUN
ftr-435	2295	23	to	to	PART
ftr-435	2295	24	become	become	VERB
ftr-435	2295	25	substantially	substantially	ADV
ftr-435	2295	26	vested	vest	VERB
ftr-435	2295	27	as	as	ADP
ftr-435	2295	28	a	a	DET
ftr-435	2295	29	taxable	taxable	ADJ
ftr-435	2295	30	event	event	NOUN
ftr-435	2295	31	for	for	ADP
ftr-435	2295	32	the	the	DET
ftr-435	2295	33	partner	partner	NOUN
ftr-435	2295	34	or	or	CCONJ
ftr-435	2295	35	the	the	DET
ftr-435	2295	36	partnership	partnership	NOUN
ftr-435	2295	37	.	.	PUNCT
ftr-435	2296	1	taxpayers	taxpayer	NOUN
ftr-435	2296	2	to	to	PART
ftr-435	2296	3	which	which	PRON
ftr-435	2296	4	this	this	DET
ftr-435	2296	5	revenue	revenue	NOUN
ftr-435	2296	6	procedure	procedure	NOUN
ftr-435	2296	7	applies	apply	VERB
ftr-435	2296	8	do	do	AUX
ftr-435	2296	9	not	not	PART
ftr-435	2296	10	need	need	VERB
ftr-435	2296	11	to	to	PART
ftr-435	2296	12	file	file	VERB
ftr-435	2296	13	a	a	DET
ftr-435	2296	14	§	§	PROPN
ftr-435	2296	15	83(b	83(b	NUM
ftr-435	2296	16	)	)	PUNCT
ftr-435	2296	17	election	election	NOUN
ftr-435	2296	18	.	.	PUNCT
ftr-435	2297	1	b.	b.	PROPN
ftr-435	2297	2	allocations	allocation	NOUN
ftr-435	2297	3	of	of	ADP
ftr-435	2297	4	distributive	distributive	ADJ
ftr-435	2297	5	share	share	NOUN
ftr-435	2297	6	,	,	PUNCT
ftr-435	2297	7	partnership	partnership	NOUN
ftr-435	2297	8	debt	debt	NOUN
ftr-435	2297	9	,	,	PUNCT
ftr-435	2297	10	and	and	CCONJ
ftr-435	2297	11	outside	outside	ADJ
ftr-435	2297	12	basis	basis	NOUN
ftr-435	2297	13	1	1	NUM
ftr-435	2297	14	.	.	PUNCT
ftr-435	2297	15	reg-106702	reg-106702	NOUN
ftr-435	2297	16	-	-	PUNCT
ftr-435	2297	17	00	00	NUM
ftr-435	2297	18	,	,	PUNCT
ftr-435	2297	19	determination	determination	NOUN
ftr-435	2297	20	of	of	ADP
ftr-435	2297	21	basis	basis	NOUN
ftr-435	2297	22	of	of	ADP
ftr-435	2297	23	partner	partner	NOUN
ftr-435	2297	24	�	�	PROPN
ftr-435	2297	25	s	s	PART
ftr-435	2297	26	interest	interest	NOUN
ftr-435	2297	27	;	;	PUNCT
ftr-435	2297	28	special	special	ADJ
ftr-435	2297	29	rules	rule	NOUN
ftr-435	2297	30	,	,	PUNCT
ftr-435	2297	31	66	66	NUM
ftr-435	2297	32	f.r	f.r	NOUN
ftr-435	2297	33	.	.	PROPN
ftr-435	2297	34	315	315	NUM
ftr-435	2297	35	(	(	PUNCT
ftr-435	2297	36	1/3/01	1/3/01	NUM
ftr-435	2297	37	)	)	PUNCT
ftr-435	2297	38	.	.	PUNCT
ftr-435	2298	1	prop	prop	NOUN
ftr-435	2298	2	.	.	PUNCT
ftr-435	2299	1	reg	reg	PROPN
ftr-435	2299	2	.	.	PUNCT
ftr-435	2300	1	§	§	PROPN
ftr-435	2300	2	1.705	1.705	NUM
ftr-435	2300	3	would	would	AUX
ftr-435	2300	4	prevent	prevent	VERB
ftr-435	2300	5	what	what	PRON
ftr-435	2300	6	the	the	DET
ftr-435	2300	7	2002	2002	NUM
ftr-435	2300	8	]	]	PUNCT
ftr-435	2300	9	recent	recent	ADJ
ftr-435	2300	10	developments	development	NOUN
ftr-435	2300	11	in	in	ADP
ftr-435	2300	12	federal	federal	ADJ
ftr-435	2300	13	income	income	NOUN
ftr-435	2300	14	taxation	taxation	NOUN
ftr-435	2300	15	731	731	NUM
ftr-435	2300	16	irs	irs	PROPN
ftr-435	2300	17	has	have	AUX
ftr-435	2300	18	determined	determine	VERB
ftr-435	2300	19	to	to	PART
ftr-435	2300	20	be	be	AUX
ftr-435	2300	21	�	�	PROPN
ftr-435	2300	22	inappropriate	inappropriate	ADJ
ftr-435	2300	23	�	�	PROPN
ftr-435	2300	24	increases	increase	NOUN
ftr-435	2300	25	or	or	CCONJ
ftr-435	2300	26	decreases	decrease	NOUN
ftr-435	2300	27	in	in	ADP
ftr-435	2300	28	the	the	DET
ftr-435	2300	29	adjusted	adjusted	ADJ
ftr-435	2300	30	basis	basis	NOUN
ftr-435	2300	31	of	of	ADP
ftr-435	2300	32	a	a	DET
ftr-435	2300	33	corporate	corporate	ADJ
ftr-435	2300	34	partner	partner	NOUN
ftr-435	2300	35	�	�	PROPN
ftr-435	2300	36	s	s	PART
ftr-435	2300	37	interest	interest	NOUN
ftr-435	2300	38	in	in	ADP
ftr-435	2300	39	a	a	DET
ftr-435	2300	40	partnership	partnership	NOUN
ftr-435	2301	1	[	[	X
ftr-435	2301	2	consistent	consistent	ADJ
ftr-435	2301	3	with	with	ADP
ftr-435	2301	4	notice	notice	NOUN
ftr-435	2301	5	99	99	NUM
ftr-435	2301	6	-	-	SYM
ftr-435	2301	7	57	57	NUM
ftr-435	2301	8	,	,	PUNCT
ftr-435	2301	9	1999	1999	NUM
ftr-435	2301	10	-	-	SYM
ftr-435	2301	11	2	2	NUM
ftr-435	2301	12	c.b	c.b	PROPN
ftr-435	2301	13	.	.	PROPN
ftr-435	2301	14	692	692	NUM
ftr-435	2301	15	]	]	PUNCT
ftr-435	2301	16	resulting	result	VERB
ftr-435	2301	17	from	from	ADP
ftr-435	2301	18	the	the	DET
ftr-435	2301	19	partnership	partnership	NOUN
ftr-435	2301	20	�	�	PROPN
ftr-435	2301	21	s	s	PART
ftr-435	2301	22	disposition	disposition	NOUN
ftr-435	2301	23	of	of	ADP
ftr-435	2301	24	the	the	DET
ftr-435	2301	25	corporate	corporate	ADJ
ftr-435	2301	26	partner	partner	NOUN
ftr-435	2301	27	�	�	PROPN
ftr-435	2301	28	s	s	PART
ftr-435	2301	29	stock	stock	NOUN
ftr-435	2301	30	[	[	X
ftr-435	2301	31	under	under	ADP
ftr-435	2301	32	the	the	DET
ftr-435	2301	33	general	general	ADJ
ftr-435	2301	34	principles	principle	NOUN
ftr-435	2301	35	of	of	ADP
ftr-435	2301	36	rev	rev	PROPN
ftr-435	2301	37	.	.	PUNCT
ftr-435	2301	38	rul	rul	PROPN
ftr-435	2301	39	.	.	PUNCT
ftr-435	2302	1	99	99	NUM
ftr-435	2302	2	-	-	SYM
ftr-435	2302	3	57	57	NUM
ftr-435	2302	4	,	,	PUNCT
ftr-435	2302	5	19992	19992	NUM
ftr-435	2302	6	c.b	c.b	PROPN
ftr-435	2302	7	.	.	PROPN
ftr-435	2302	8	678	678	NUM
ftr-435	2302	9	]	]	PUNCT
ftr-435	2302	10	,	,	PUNCT
ftr-435	2302	11	when	when	SCONJ
ftr-435	2302	12	:	:	PUNCT
ftr-435	2302	13	(	(	PUNCT
ftr-435	2302	14	1	1	X
ftr-435	2302	15	)	)	PUNCT
ftr-435	2302	16	a	a	DET
ftr-435	2302	17	corporation	corporation	NOUN
ftr-435	2302	18	acquires	acquire	VERB
ftr-435	2302	19	an	an	DET
ftr-435	2302	20	interest	interest	NOUN
ftr-435	2302	21	in	in	ADP
ftr-435	2302	22	a	a	DET
ftr-435	2302	23	partnership	partnership	NOUN
ftr-435	2302	24	that	that	PRON
ftr-435	2302	25	holds	hold	VERB
ftr-435	2302	26	stock	stock	NOUN
ftr-435	2302	27	in	in	ADP
ftr-435	2302	28	the	the	DET
ftr-435	2302	29	corporation	corporation	NOUN
ftr-435	2302	30	,	,	PUNCT
ftr-435	2302	31	(	(	PUNCT
ftr-435	2302	32	2	2	X
ftr-435	2302	33	)	)	PUNCT
ftr-435	2302	34	the	the	DET
ftr-435	2302	35	partnership	partnership	NOUN
ftr-435	2302	36	does	do	AUX
ftr-435	2302	37	not	not	PART
ftr-435	2302	38	have	have	VERB
ftr-435	2302	39	a	a	DET
ftr-435	2302	40	§	§	ADJ
ftr-435	2302	41	754	754	NUM
ftr-435	2302	42	election	election	NOUN
ftr-435	2302	43	in	in	ADP
ftr-435	2302	44	effect	effect	NOUN
ftr-435	2302	45	for	for	ADP
ftr-435	2302	46	the	the	DET
ftr-435	2302	47	year	year	NOUN
ftr-435	2302	48	in	in	ADP
ftr-435	2302	49	which	which	PRON
ftr-435	2302	50	the	the	DET
ftr-435	2302	51	corporation	corporation	NOUN
ftr-435	2302	52	acquires	acquire	VERB
ftr-435	2302	53	the	the	DET
ftr-435	2302	54	interest	interest	NOUN
ftr-435	2302	55	,	,	PUNCT
ftr-435	2302	56	and	and	CCONJ
ftr-435	2302	57	(	(	PUNCT
ftr-435	2302	58	3	3	X
ftr-435	2302	59	)	)	PUNCT
ftr-435	2302	60	the	the	DET
ftr-435	2302	61	partnership	partnership	NOUN
ftr-435	2302	62	later	later	ADV
ftr-435	2302	63	sells	sell	VERB
ftr-435	2302	64	or	or	CCONJ
ftr-435	2302	65	exchanges	exchange	NOUN
ftr-435	2302	66	the	the	DET
ftr-435	2302	67	stock	stock	NOUN
ftr-435	2302	68	,	,	PUNCT
ftr-435	2302	69	then	then	ADV
ftr-435	2302	70	the	the	DET
ftr-435	2302	71	increase	increase	NOUN
ftr-435	2302	72	or	or	CCONJ
ftr-435	2302	73	decrease	decrease	NOUN
ftr-435	2302	74	in	in	ADP
ftr-435	2302	75	the	the	DET
ftr-435	2302	76	corporation	corporation	NOUN
ftr-435	2302	77	�	�	PROPN
ftr-435	2302	78	s	s	PART
ftr-435	2302	79	adjusted	adjusted	ADJ
ftr-435	2302	80	basis	basis	NOUN
ftr-435	2302	81	in	in	ADP
ftr-435	2302	82	its	its	PRON
ftr-435	2302	83	partnership	partnership	NOUN
ftr-435	2302	84	interest	interest	NOUN
ftr-435	2302	85	resulting	result	VERB
ftr-435	2302	86	from	from	ADP
ftr-435	2302	87	the	the	DET
ftr-435	2302	88	sale	sale	NOUN
ftr-435	2302	89	or	or	CCONJ
ftr-435	2302	90	exchange	exchange	NOUN
ftr-435	2302	91	of	of	ADP
ftr-435	2302	92	the	the	DET
ftr-435	2302	93	stock	stock	NOUN
ftr-435	2302	94	equals	equal	VERB
ftr-435	2302	95	the	the	DET
ftr-435	2302	96	amount	amount	NOUN
ftr-435	2302	97	of	of	ADP
ftr-435	2302	98	gain	gain	NOUN
ftr-435	2302	99	or	or	CCONJ
ftr-435	2302	100	loss	loss	NOUN
ftr-435	2302	101	that	that	PRON
ftr-435	2302	102	the	the	DET
ftr-435	2302	103	corporate	corporate	ADJ
ftr-435	2302	104	partner	partner	NOUN
ftr-435	2302	105	would	would	AUX
ftr-435	2302	106	have	have	AUX
ftr-435	2302	107	recognized	recognize	VERB
ftr-435	2302	108	(	(	PUNCT
ftr-435	2302	109	absent	absent	VERB
ftr-435	2302	110	the	the	DET
ftr-435	2302	111	application	application	NOUN
ftr-435	2302	112	of	of	ADP
ftr-435	2302	113	§	§	PROPN
ftr-435	2302	114	1032	1032	NUM
ftr-435	2302	115	)	)	PUNCT
ftr-435	2302	116	if	if	SCONJ
ftr-435	2302	117	,	,	PUNCT
ftr-435	2302	118	for	for	ADP
ftr-435	2302	119	the	the	DET
ftr-435	2302	120	tax	tax	NOUN
ftr-435	2302	121	year	year	NOUN
ftr-435	2302	122	in	in	ADP
ftr-435	2302	123	which	which	PRON
ftr-435	2302	124	the	the	DET
ftr-435	2302	125	corporation	corporation	NOUN
ftr-435	2302	126	acquired	acquire	VERB
ftr-435	2302	127	the	the	DET
ftr-435	2302	128	interest	interest	NOUN
ftr-435	2302	129	,	,	PUNCT
ftr-435	2302	130	a	a	DET
ftr-435	2302	131	§	§	PROPN
ftr-435	2302	132	754	754	NUM
ftr-435	2302	133	election	election	NOUN
ftr-435	2302	134	had	have	AUX
ftr-435	2302	135	been	be	AUX
ftr-435	2302	136	in	in	ADP
ftr-435	2302	137	effect	effect	NOUN
ftr-435	2302	138	.	.	PUNCT
ftr-435	2303	1	the	the	DET
ftr-435	2303	2	proposed	propose	VERB
ftr-435	2303	3	regulation	regulation	NOUN
ftr-435	2303	4	is	be	AUX
ftr-435	2303	5	to	to	PART
ftr-435	2303	6	be	be	AUX
ftr-435	2303	7	effective	effective	ADJ
ftr-435	2303	8	retroactively	retroactively	ADV
ftr-435	2303	9	to	to	PART
ftr-435	2303	10	gain	gain	VERB
ftr-435	2303	11	or	or	CCONJ
ftr-435	2303	12	loss	loss	NOUN
ftr-435	2303	13	allocated	allocate	VERB
ftr-435	2303	14	on	on	ADP
ftr-435	2303	15	sales	sale	NOUN
ftr-435	2303	16	or	or	CCONJ
ftr-435	2303	17	exchanges	exchange	NOUN
ftr-435	2303	18	of	of	ADP
ftr-435	2303	19	stock	stock	NOUN
ftr-435	2303	20	occurring	occur	VERB
ftr-435	2303	21	after	after	ADP
ftr-435	2303	22	12/06/99	12/06/99	PROPN
ftr-435	2303	23	.	.	PROPN
ftr-435	2303	24	2	2	NUM
ftr-435	2303	25	.	.	PUNCT
ftr-435	2303	26	the	the	DET
ftr-435	2303	27	§	§	PROPN
ftr-435	2303	28	704(b	704(b	PROPN
ftr-435	2303	29	)	)	PUNCT
ftr-435	2303	30	regulations	regulation	NOUN
ftr-435	2303	31	are	be	AUX
ftr-435	2303	32	so	so	ADV
ftr-435	2303	33	complicated	complicated	ADJ
ftr-435	2303	34	that	that	SCONJ
ftr-435	2303	35	even	even	ADV
ftr-435	2303	36	the	the	DET
ftr-435	2303	37	irs	irs	PROPN
ftr-435	2303	38	doesn	doesn	PROPN
ftr-435	2303	39	�	�	PROPN
ftr-435	2303	40	t	t	PROPN
ftr-435	2303	41	understand	understand	VERB
ftr-435	2303	42	them	they	PRON
ftr-435	2303	43	!	!	PUNCT
ftr-435	2304	1	interhotel	interhotel	PROPN
ftr-435	2304	2	co.	co.	PROPN
ftr-435	2304	3	,	,	PUNCT
ftr-435	2304	4	ltd	ltd	PROPN
ftr-435	2304	5	.	.	PROPN
ftr-435	2305	1	v.	v.	PROPN
ftr-435	2305	2	commissioner	commissioner	PROPN
ftr-435	2305	3	,	,	PUNCT
ftr-435	2305	4	t.c	t.c	PROPN
ftr-435	2305	5	.	.	PROPN
ftr-435	2305	6	memo	memo	NOUN
ftr-435	2305	7	.	.	PUNCT
ftr-435	2306	1	2001	2001	NUM
ftr-435	2306	2	-	-	SYM
ftr-435	2306	3	151	151	NUM
ftr-435	2306	4	(	(	PUNCT
ftr-435	2306	5	6/22/01	6/22/01	NUM
ftr-435	2306	6	)	)	PUNCT
ftr-435	2306	7	,	,	PUNCT
ftr-435	2306	8	on	on	ADP
ftr-435	2306	9	remand	remand	NOUN
ftr-435	2306	10	from	from	ADP
ftr-435	2306	11	221	221	NUM
ftr-435	2306	12	f.3d	f.3d	NUM
ftr-435	2306	13	1348	1348	NUM
ftr-435	2306	14	,	,	PUNCT
ftr-435	2306	15	87	87	NUM
ftr-435	2306	16	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2306	17	807	807	NUM
ftr-435	2306	18	,	,	PUNCT
ftr-435	2306	19	20011	20011	NUM
ftr-435	2306	20	u.s.t.c	u.s.t.c	PROPN
ftr-435	2306	21	.	.	PROPN
ftr-435	2307	1	¶	¶	NOUN
ftr-435	2307	2	50,501	50,501	NUM
ftr-435	2307	3	(	(	PUNCT
ftr-435	2307	4	9th	9th	ADJ
ftr-435	2307	5	cir	cir	NOUN
ftr-435	2307	6	.	.	PUNCT
ftr-435	2308	1	5/22/00	5/22/00	NUM
ftr-435	2308	2	)	)	PUNCT
ftr-435	2308	3	,	,	PUNCT
ftr-435	2308	4	vacating	vacating	NOUN
ftr-435	2308	5	,	,	PUNCT
ftr-435	2308	6	t.c	t.c	PROPN
ftr-435	2308	7	.	.	PROPN
ftr-435	2308	8	memo	memo	NOUN
ftr-435	2308	9	.	.	PUNCT
ftr-435	2309	1	1997	1997	NUM
ftr-435	2309	2	-	-	SYM
ftr-435	2309	3	44	44	NUM
ftr-435	2309	4	.	.	PUNCT
ftr-435	2310	1	the	the	DET
ftr-435	2310	2	taxpayer	taxpayer	NOUN
ftr-435	2310	3	was	be	AUX
ftr-435	2310	4	a	a	DET
ftr-435	2310	5	partnership	partnership	NOUN
ftr-435	2310	6	whose	whose	DET
ftr-435	2310	7	primary	primary	ADJ
ftr-435	2310	8	assets	asset	NOUN
ftr-435	2310	9	were	be	AUX
ftr-435	2310	10	interests	interest	NOUN
ftr-435	2310	11	in	in	ADP
ftr-435	2310	12	two	two	NUM
ftr-435	2310	13	lower	low	ADJ
ftr-435	2310	14	tier	tier	NOUN
ftr-435	2310	15	partnerships	partnership	NOUN
ftr-435	2310	16	,	,	PUNCT
ftr-435	2310	17	one	one	NUM
ftr-435	2310	18	of	of	ADP
ftr-435	2310	19	which	which	PRON
ftr-435	2310	20	owned	own	VERB
ftr-435	2310	21	a	a	DET
ftr-435	2310	22	hotel	hotel	NOUN
ftr-435	2310	23	subject	subject	ADJ
ftr-435	2310	24	to	to	ADP
ftr-435	2310	25	a	a	DET
ftr-435	2310	26	nonrecourse	nonrecourse	NOUN
ftr-435	2310	27	mortgage	mortgage	NOUN
ftr-435	2310	28	and	and	CCONJ
ftr-435	2310	29	with	with	ADP
ftr-435	2310	30	respect	respect	NOUN
ftr-435	2310	31	to	to	ADP
ftr-435	2310	32	which	which	PRON
ftr-435	2310	33	the	the	DET
ftr-435	2310	34	upper	upper	ADJ
ftr-435	2310	35	tier	tier	NOUN
ftr-435	2310	36	partnership	partnership	NOUN
ftr-435	2310	37	in	in	ADP
ftr-435	2310	38	question	question	NOUN
ftr-435	2310	39	was	be	AUX
ftr-435	2310	40	subject	subject	ADJ
ftr-435	2310	41	to	to	ADP
ftr-435	2310	42	a	a	DET
ftr-435	2310	43	minimum	minimum	ADJ
ftr-435	2310	44	gain	gain	NOUN
ftr-435	2310	45	chargeback	chargeback	NOUN
ftr-435	2310	46	.	.	PUNCT
ftr-435	2311	1	the	the	DET
ftr-435	2311	2	upper	upper	ADJ
ftr-435	2311	3	tier	tier	NOUN
ftr-435	2311	4	partnership	partnership	NOUN
ftr-435	2311	5	agreement	agreement	NOUN
ftr-435	2311	6	provided	provide	VERB
ftr-435	2311	7	for	for	ADP
ftr-435	2311	8	liquidation	liquidation	NOUN
ftr-435	2311	9	according	accord	VERB
ftr-435	2311	10	to	to	ADP
ftr-435	2311	11	positive	positive	ADJ
ftr-435	2311	12	capital	capital	NOUN
ftr-435	2311	13	account	account	NOUN
ftr-435	2311	14	balances	balance	NOUN
ftr-435	2311	15	but	but	CCONJ
ftr-435	2311	16	neither	neither	CCONJ
ftr-435	2311	17	required	require	VERB
ftr-435	2311	18	the	the	DET
ftr-435	2311	19	restoration	restoration	NOUN
ftr-435	2311	20	of	of	ADP
ftr-435	2311	21	negative	negative	ADJ
ftr-435	2311	22	capital	capital	NOUN
ftr-435	2311	23	accounts	account	NOUN
ftr-435	2311	24	nor	nor	CCONJ
ftr-435	2311	25	provided	provide	VERB
ftr-435	2311	26	a	a	DET
ftr-435	2311	27	qualified	qualified	ADJ
ftr-435	2311	28	income	income	NOUN
ftr-435	2311	29	offset	offset	VERB
ftr-435	2311	30	as	as	SCONJ
ftr-435	2311	31	required	require	VERB
ftr-435	2311	32	by	by	ADP
ftr-435	2311	33	reg	reg	NOUN
ftr-435	2311	34	.	.	PUNCT
ftr-435	2312	1	§	§	PROPN
ftr-435	2312	2	1.704	1.704	NUM
ftr-435	2312	3	-	-	NUM
ftr-435	2312	4	1(b)(2)(ii)(d	1(b)(2)(ii)(d	NUM
ftr-435	2312	5	)	)	PUNCT
ftr-435	2312	6	.	.	PUNCT
ftr-435	2313	1	a	a	DET
ftr-435	2313	2	�	�	NOUN
ftr-435	2313	3	s	s	PART
ftr-435	2313	4	pro	pro	ADJ
ftr-435	2313	5	rata	rata	ADJ
ftr-435	2313	6	partnership	partnership	NOUN
ftr-435	2313	7	interest	interest	NOUN
ftr-435	2313	8	was	be	AUX
ftr-435	2313	9	stated	state	VERB
ftr-435	2313	10	as	as	ADP
ftr-435	2313	11	85	85	NUM
ftr-435	2313	12	percent	percent	NOUN
ftr-435	2313	13	and	and	CCONJ
ftr-435	2313	14	b	b	NOUN
ftr-435	2313	15	�	�	PROPN
ftr-435	2313	16	s	s	PART
ftr-435	2313	17	interest	interest	NOUN
ftr-435	2313	18	was	be	AUX
ftr-435	2313	19	stated	state	VERB
ftr-435	2313	20	as	as	ADP
ftr-435	2313	21	15	15	NUM
ftr-435	2313	22	percent	percent	NOUN
ftr-435	2313	23	but	but	CCONJ
ftr-435	2313	24	,	,	PUNCT
ftr-435	2313	25	prior	prior	ADV
ftr-435	2313	26	to	to	ADP
ftr-435	2313	27	june	june	PROPN
ftr-435	2313	28	20	20	NUM
ftr-435	2313	29	,	,	PUNCT
ftr-435	2313	30	1991	1991	NUM
ftr-435	2313	31	,	,	PUNCT
ftr-435	2313	32	pursuant	pursuant	ADJ
ftr-435	2313	33	to	to	ADP
ftr-435	2313	34	a	a	DET
ftr-435	2313	35	special	special	ADJ
ftr-435	2313	36	allocation	allocation	NOUN
ftr-435	2313	37	,	,	PUNCT
ftr-435	2313	38	the	the	DET
ftr-435	2313	39	partnership	partnership	NOUN
ftr-435	2313	40	income	income	NOUN
ftr-435	2313	41	was	be	AUX
ftr-435	2313	42	allocated	allocate	VERB
ftr-435	2313	43	1	1	NUM
ftr-435	2313	44	percent	percent	NOUN
ftr-435	2313	45	to	to	ADP
ftr-435	2313	46	a	a	PRON
ftr-435	2313	47	and	and	CCONJ
ftr-435	2313	48	99	99	NUM
ftr-435	2313	49	percent	percent	NOUN
ftr-435	2313	50	to	to	ADP
ftr-435	2313	51	b	b	NOUN
ftr-435	2313	52	,	,	PUNCT
ftr-435	2313	53	while	while	SCONJ
ftr-435	2313	54	losses	loss	NOUN
ftr-435	2313	55	were	be	AUX
ftr-435	2313	56	allocated	allocate	VERB
ftr-435	2313	57	85	85	NUM
ftr-435	2313	58	percent	percent	NOUN
ftr-435	2313	59	to	to	ADP
ftr-435	2313	60	a	a	PRON
ftr-435	2313	61	and	and	CCONJ
ftr-435	2313	62	15	15	NUM
ftr-435	2313	63	percent	percent	NOUN
ftr-435	2313	64	to	to	ADP
ftr-435	2313	65	b.	b.	PROPN
ftr-435	2313	66	as	as	ADP
ftr-435	2313	67	of	of	ADP
ftr-435	2313	68	june	june	PROPN
ftr-435	2313	69	20	20	NUM
ftr-435	2313	70	,	,	PUNCT
ftr-435	2313	71	1991	1991	NUM
ftr-435	2313	72	,	,	PUNCT
ftr-435	2313	73	a	a	DET
ftr-435	2313	74	�	�	PROPN
ftr-435	2313	75	s	s	PART
ftr-435	2313	76	capital	capital	NOUN
ftr-435	2313	77	account	account	NOUN
ftr-435	2313	78	was	be	AUX
ftr-435	2313	79	negative	negative	ADJ
ftr-435	2313	80	$	$	SYM
ftr-435	2313	81	5,920,614	5,920,614	NUM
ftr-435	2313	82	,	,	PUNCT
ftr-435	2313	83	and	and	CCONJ
ftr-435	2313	84	b	b	X
ftr-435	2313	85	�	�	PROPN
ftr-435	2313	86	s	s	PART
ftr-435	2313	87	capital	capital	NOUN
ftr-435	2313	88	account	account	NOUN
ftr-435	2313	89	was	be	AUX
ftr-435	2313	90	positive	positive	ADJ
ftr-435	2313	91	$	$	SYM
ftr-435	2313	92	14,879,392	14,879,392	NUM
ftr-435	2313	93	.	.	PUNCT
ftr-435	2314	1	as	as	ADP
ftr-435	2314	2	of	of	ADP
ftr-435	2314	3	june	june	PROPN
ftr-435	2314	4	21	21	NUM
ftr-435	2314	5	,	,	PUNCT
ftr-435	2314	6	1991	1991	NUM
ftr-435	2314	7	,	,	PUNCT
ftr-435	2314	8	b	b	X
ftr-435	2314	9	�	�	PROPN
ftr-435	2314	10	s	s	PART
ftr-435	2314	11	partnership	partnership	NOUN
ftr-435	2314	12	interest	interest	NOUN
ftr-435	2314	13	was	be	AUX
ftr-435	2314	14	transferred	transfer	VERB
ftr-435	2314	15	to	to	ADP
ftr-435	2314	16	c	c	NOUN
ftr-435	2314	17	,	,	PUNCT
ftr-435	2314	18	who	who	PRON
ftr-435	2314	19	succeeded	succeed	VERB
ftr-435	2314	20	to	to	ADP
ftr-435	2314	21	b	b	PROPN
ftr-435	2314	22	�	�	PROPN
ftr-435	2314	23	s	s	PART
ftr-435	2314	24	capital	capital	NOUN
ftr-435	2314	25	account	account	NOUN
ftr-435	2314	26	,	,	PUNCT
ftr-435	2314	27	and	and	CCONJ
ftr-435	2314	28	the	the	DET
ftr-435	2314	29	partnership	partnership	NOUN
ftr-435	2314	30	agreement	agreement	NOUN
ftr-435	2314	31	was	be	AUX
ftr-435	2314	32	amended	amend	VERB
ftr-435	2314	33	to	to	PART
ftr-435	2314	34	allocate	allocate	VERB
ftr-435	2314	35	all	all	DET
ftr-435	2314	36	partnership	partnership	NOUN
ftr-435	2314	37	income	income	NOUN
ftr-435	2314	38	to	to	ADP
ftr-435	2314	39	any	any	DET
ftr-435	2314	40	partner	partner	NOUN
ftr-435	2314	41	with	with	ADP
ftr-435	2314	42	a	a	DET
ftr-435	2314	43	negative	negative	ADJ
ftr-435	2314	44	capital	capital	NOUN
ftr-435	2314	45	account	account	NOUN
ftr-435	2314	46	,	,	PUNCT
ftr-435	2314	47	i.e.	i.e.	X
ftr-435	2314	48	,	,	PUNCT
ftr-435	2314	49	a	a	PRON
ftr-435	2314	50	,	,	PUNCT
ftr-435	2314	51	and	and	CCONJ
ftr-435	2314	52	thereafter	thereafter	ADV
ftr-435	2314	53	in	in	ADP
ftr-435	2314	54	proportion	proportion	NOUN
ftr-435	2314	55	to	to	ADP
ftr-435	2314	56	the	the	DET
ftr-435	2314	57	partners	partner	NOUN
ftr-435	2314	58	�	�	PROPN
ftr-435	2314	59	pro	pro	ADJ
ftr-435	2314	60	rata	rata	ADJ
ftr-435	2314	61	interests	interest	NOUN
ftr-435	2314	62	,	,	PUNCT
ftr-435	2314	63	i.e.	i.e.	X
ftr-435	2314	64	,	,	PUNCT
ftr-435	2314	65	85	85	NUM
ftr-435	2314	66	percent	percent	NOUN
ftr-435	2314	67	to	to	ADP
ftr-435	2314	68	a	a	DET
ftr-435	2314	69	and	and	CCONJ
ftr-435	2314	70	15	15	NUM
ftr-435	2314	71	percent	percent	NOUN
ftr-435	2314	72	to	to	ADP
ftr-435	2314	73	c.	c.	PROPN
ftr-435	2314	74	�	�	PROPN
ftr-435	2314	75	in	in	ADP
ftr-435	2314	76	the	the	DET
ftr-435	2314	77	first	first	ADJ
ftr-435	2314	78	tax	tax	NOUN
ftr-435	2314	79	court	court	NOUN
ftr-435	2314	80	opinion	opinion	NOUN
ftr-435	2314	81	,	,	PUNCT
ftr-435	2314	82	judge	judge	PROPN
ftr-435	2314	83	jacobs	jacobs	PROPN
ftr-435	2314	84	held	hold	VERB
ftr-435	2314	85	that	that	SCONJ
ftr-435	2314	86	the	the	DET
ftr-435	2314	87	allocation	allocation	NOUN
ftr-435	2314	88	of	of	ADP
ftr-435	2314	89	all	all	PRON
ftr-435	2314	90	of	of	ADP
ftr-435	2314	91	the	the	DET
ftr-435	2314	92	post	post	NOUN
ftr-435	2314	93	-	-	PROPN
ftr-435	2314	94	june	june	PROPN
ftr-435	2314	95	20	20	NUM
ftr-435	2314	96	,	,	PUNCT
ftr-435	2314	97	1991	1991	NUM
ftr-435	2314	98	income	income	NOUN
ftr-435	2314	99	to	to	ADP
ftr-435	2314	100	a	a	PRON
ftr-435	2314	101	should	should	AUX
ftr-435	2314	102	not	not	PART
ftr-435	2314	103	be	be	AUX
ftr-435	2314	104	respected	respect	VERB
ftr-435	2314	105	,	,	PUNCT
ftr-435	2314	106	and	and	CCONJ
ftr-435	2314	107	the	the	DET
ftr-435	2314	108	partnership	partnership	NOUN
ftr-435	2314	109	�	�	PROPN
ftr-435	2314	110	s	s	PART
ftr-435	2314	111	income	income	NOUN
ftr-435	2314	112	was	be	AUX
ftr-435	2314	113	allocated	allocate	VERB
ftr-435	2314	114	in	in	ADP
ftr-435	2314	115	accordance	accordance	NOUN
ftr-435	2314	116	with	with	ADP
ftr-435	2314	117	the	the	DET
ftr-435	2314	118	partners	partner	NOUN
ftr-435	2314	119	�	�	PROPN
ftr-435	2314	120	interests	interest	NOUN
ftr-435	2314	121	in	in	ADP
ftr-435	2314	122	the	the	DET
ftr-435	2314	123	partnership	partnership	NOUN
ftr-435	2314	124	.	.	PUNCT
ftr-435	2315	1	because	because	SCONJ
ftr-435	2315	2	the	the	DET
ftr-435	2315	3	partnership	partnership	NOUN
ftr-435	2315	4	agreement	agreement	NOUN
ftr-435	2315	5	provided	provide	VERB
ftr-435	2315	6	for	for	ADP
ftr-435	2315	7	capital	capital	NOUN
ftr-435	2315	8	accounts	account	NOUN
ftr-435	2315	9	and	and	CCONJ
ftr-435	2315	10	required	require	VERB
ftr-435	2315	11	liquidating	liquidating	NOUN
ftr-435	2315	12	distributions	distribution	NOUN
ftr-435	2315	13	only	only	ADV
ftr-435	2315	14	to	to	ADP
ftr-435	2315	15	partners	partner	NOUN
ftr-435	2315	16	with	with	ADP
ftr-435	2315	17	positive	positive	ADJ
ftr-435	2315	18	capital	capital	NOUN
ftr-435	2315	19	accounts	account	NOUN
ftr-435	2315	20	,	,	PUNCT
ftr-435	2315	21	the	the	DET
ftr-435	2315	22	hypothetical	hypothetical	ADJ
ftr-435	2315	23	liquidation	liquidation	NOUN
ftr-435	2315	24	test	test	NOUN
ftr-435	2315	25	of	of	ADP
ftr-435	2315	26	reg	reg	NOUN
ftr-435	2315	27	.	.	PUNCT
ftr-435	2316	1	732	732	NUM
ftr-435	2316	2	florida	florida	PROPN
ftr-435	2316	3	tax	tax	NOUN
ftr-435	2316	4	review	review	NOUN
ftr-435	2316	5	[	[	X
ftr-435	2316	6	vol.5	vol.5	ADV
ftr-435	2316	7	:	:	PUNCT
ftr-435	2316	8	si	si	PROPN
ftr-435	2316	9	§	§	PROPN
ftr-435	2316	10	1.704	1.704	NUM
ftr-435	2316	11	-	-	PUNCT
ftr-435	2316	12	1(b)(3)(iii	1(b)(3)(iii	NUM
ftr-435	2316	13	)	)	PUNCT
ftr-435	2316	14	was	be	AUX
ftr-435	2316	15	applied	apply	VERB
ftr-435	2316	16	.	.	PUNCT
ftr-435	2317	1	accordingly	accordingly	ADV
ftr-435	2317	2	,	,	PUNCT
ftr-435	2317	3	99	99	NUM
ftr-435	2317	4	percent	percent	NOUN
ftr-435	2317	5	of	of	ADP
ftr-435	2317	6	the	the	DET
ftr-435	2317	7	income	income	NOUN
ftr-435	2317	8	was	be	AUX
ftr-435	2317	9	allocated	allocate	VERB
ftr-435	2317	10	to	to	ADP
ftr-435	2317	11	c	c	PROPN
ftr-435	2317	12	,	,	PUNCT
ftr-435	2317	13	the	the	DET
ftr-435	2317	14	only	only	ADJ
ftr-435	2317	15	partner	partner	NOUN
ftr-435	2317	16	with	with	ADP
ftr-435	2317	17	a	a	DET
ftr-435	2317	18	positive	positive	ADJ
ftr-435	2317	19	capital	capital	NOUN
ftr-435	2317	20	account	account	NOUN
ftr-435	2317	21	.	.	PUNCT
ftr-435	2318	1	the	the	DET
ftr-435	2318	2	court	court	NOUN
ftr-435	2318	3	held	hold	VERB
ftr-435	2318	4	that	that	SCONJ
ftr-435	2318	5	in	in	ADP
ftr-435	2318	6	applying	apply	VERB
ftr-435	2318	7	the	the	DET
ftr-435	2318	8	hypothetical	hypothetical	ADJ
ftr-435	2318	9	liquidation	liquidation	NOUN
ftr-435	2318	10	test	test	NOUN
ftr-435	2318	11	,	,	PUNCT
ftr-435	2318	12	for	for	ADP
ftr-435	2318	13	purposes	purpose	NOUN
ftr-435	2318	14	of	of	ADP
ftr-435	2318	15	adjusting	adjust	VERB
ftr-435	2318	16	the	the	DET
ftr-435	2318	17	partners	partner	NOUN
ftr-435	2318	18	�	�	PROPN
ftr-435	2318	19	capital	capital	NOUN
ftr-435	2318	20	accounts	account	NOUN
ftr-435	2318	21	,	,	PUNCT
ftr-435	2318	22	a	a	DET
ftr-435	2318	23	minimum	minimum	ADJ
ftr-435	2318	24	gain	gain	NOUN
ftr-435	2318	25	chargeback	chargeback	NOUN
ftr-435	2318	26	of	of	ADP
ftr-435	2318	27	a	a	DET
ftr-435	2318	28	lower	low	ADJ
ftr-435	2318	29	tier	tier	NOUN
ftr-435	2318	30	partnership	partnership	NOUN
ftr-435	2318	31	,	,	PUNCT
ftr-435	2318	32	i.e.	i.e.	X
ftr-435	2318	33	,	,	PUNCT
ftr-435	2318	34	a	a	DET
ftr-435	2318	35	partnership	partnership	NOUN
ftr-435	2318	36	in	in	ADP
ftr-435	2318	37	which	which	PRON
ftr-435	2318	38	the	the	DET
ftr-435	2318	39	partnership	partnership	NOUN
ftr-435	2318	40	in	in	ADP
ftr-435	2318	41	question	question	NOUN
ftr-435	2318	42	owned	own	VERB
ftr-435	2318	43	an	an	DET
ftr-435	2318	44	interest	interest	NOUN
ftr-435	2318	45	,	,	PUNCT
ftr-435	2318	46	was	be	AUX
ftr-435	2318	47	not	not	PART
ftr-435	2318	48	triggered	trigger	VERB
ftr-435	2318	49	because	because	SCONJ
ftr-435	2318	50	lower	low	ADJ
ftr-435	2318	51	tier	tier	NOUN
ftr-435	2318	52	partnerships	partnership	NOUN
ftr-435	2318	53	are	be	AUX
ftr-435	2318	54	not	not	PART
ftr-435	2318	55	treated	treat	VERB
ftr-435	2318	56	as	as	ADP
ftr-435	2318	57	hypothetically	hypothetically	ADV
ftr-435	2318	58	liquidating	liquidate	VERB
ftr-435	2318	59	when	when	SCONJ
ftr-435	2318	60	applying	apply	VERB
ftr-435	2318	61	the	the	DET
ftr-435	2318	62	hypothetical	hypothetical	ADJ
ftr-435	2318	63	liquidation	liquidation	NOUN
ftr-435	2318	64	test	test	NOUN
ftr-435	2318	65	.	.	PUNCT
ftr-435	2319	1	�	�	PROPN
ftr-435	2319	2	the	the	DET
ftr-435	2319	3	court	court	NOUN
ftr-435	2319	4	of	of	ADP
ftr-435	2319	5	appeals	appeal	NOUN
ftr-435	2319	6	vacated	vacate	VERB
ftr-435	2319	7	because	because	SCONJ
ftr-435	2319	8	the	the	DET
ftr-435	2319	9	irs	irs	PROPN
ftr-435	2319	10	conceded	concede	VERB
ftr-435	2319	11	�	�	PROPN
ftr-435	2319	12	that	that	SCONJ
ftr-435	2319	13	it	it	PRON
ftr-435	2319	14	erred	err	VERB
ftr-435	2319	15	in	in	ADP
ftr-435	2319	16	convincing	convince	VERB
ftr-435	2319	17	the	the	DET
ftr-435	2319	18	tax	tax	NOUN
ftr-435	2319	19	court	court	NOUN
ftr-435	2319	20	to	to	PART
ftr-435	2319	21	refrain	refrain	VERB
ftr-435	2319	22	from	from	ADP
ftr-435	2319	23	including	include	VERB
ftr-435	2319	24	a	a	DET
ftr-435	2319	25	minimum	minimum	ADJ
ftr-435	2319	26	gain	gain	NOUN
ftr-435	2319	27	chargeback	chargeback	NOUN
ftr-435	2319	28	in	in	ADP
ftr-435	2319	29	the	the	DET
ftr-435	2319	30	court	court	NOUN
ftr-435	2319	31	�	�	PROPN
ftr-435	2319	32	s	s	PART
ftr-435	2319	33	calculations	calculation	NOUN
ftr-435	2319	34	for	for	ADP
ftr-435	2319	35	purposes	purpose	NOUN
ftr-435	2319	36	of	of	ADP
ftr-435	2319	37	the	the	DET
ftr-435	2319	38	comparative	comparative	ADJ
ftr-435	2319	39	liquidation	liquidation	NOUN
ftr-435	2319	40	test	test	NOUN
ftr-435	2319	41	.	.	PUNCT
ftr-435	2320	1	�	�	PROPN
ftr-435	2320	2	�	�	PROPN
ftr-435	2320	3	on	on	ADP
ftr-435	2320	4	remand	remand	NOUN
ftr-435	2320	5	.	.	PUNCT
ftr-435	2321	1	judge	judge	PROPN
ftr-435	2321	2	jacobs	jacobs	PROPN
ftr-435	2321	3	reaffirmed	reaffirm	VERB
ftr-435	2321	4	that	that	SCONJ
ftr-435	2321	5	the	the	DET
ftr-435	2321	6	allocations	allocation	NOUN
ftr-435	2321	7	did	do	AUX
ftr-435	2321	8	not	not	PART
ftr-435	2321	9	have	have	VERB
ftr-435	2321	10	substantial	substantial	ADJ
ftr-435	2321	11	economic	economic	ADJ
ftr-435	2321	12	effect	effect	NOUN
ftr-435	2321	13	under	under	ADP
ftr-435	2321	14	reg	reg	NOUN
ftr-435	2321	15	.	.	PUNCT
ftr-435	2322	1	§	§	PROPN
ftr-435	2322	2	1.7041(b)(2	1.7041(b)(2	NUM
ftr-435	2322	3	)	)	PUNCT
ftr-435	2322	4	because	because	SCONJ
ftr-435	2322	5	the	the	DET
ftr-435	2322	6	partnership	partnership	NOUN
ftr-435	2322	7	agreement	agreement	NOUN
ftr-435	2322	8	did	do	AUX
ftr-435	2322	9	not	not	PART
ftr-435	2322	10	require	require	VERB
ftr-435	2322	11	restoration	restoration	NOUN
ftr-435	2322	12	of	of	ADP
ftr-435	2322	13	negative	negative	ADJ
ftr-435	2322	14	capital	capital	NOUN
ftr-435	2322	15	accounts	account	NOUN
ftr-435	2322	16	or	or	CCONJ
ftr-435	2322	17	provide	provide	VERB
ftr-435	2322	18	a	a	DET
ftr-435	2322	19	qualified	qualified	ADJ
ftr-435	2322	20	income	income	NOUN
ftr-435	2322	21	offset	offset	VERB
ftr-435	2322	22	.	.	PUNCT
ftr-435	2323	1	but	but	CCONJ
ftr-435	2323	2	in	in	ADP
ftr-435	2323	3	applying	apply	VERB
ftr-435	2323	4	the	the	DET
ftr-435	2323	5	comparative	comparative	ADJ
ftr-435	2323	6	liquidation	liquidation	NOUN
ftr-435	2323	7	test	test	NOUN
ftr-435	2323	8	,	,	PUNCT
ftr-435	2323	9	the	the	DET
ftr-435	2323	10	deemed	deem	VERB
ftr-435	2323	11	liquidation	liquidation	NOUN
ftr-435	2323	12	of	of	ADP
ftr-435	2323	13	the	the	DET
ftr-435	2323	14	upper	upper	ADJ
ftr-435	2323	15	-	-	PUNCT
ftr-435	2323	16	tier	tier	NOUN
ftr-435	2323	17	partnership	partnership	NOUN
ftr-435	2323	18	was	be	AUX
ftr-435	2323	19	treated	treat	VERB
ftr-435	2323	20	as	as	ADP
ftr-435	2323	21	triggering	trigger	VERB
ftr-435	2323	22	its	its	PRON
ftr-435	2323	23	share	share	NOUN
ftr-435	2323	24	of	of	ADP
ftr-435	2323	25	the	the	DET
ftr-435	2323	26	minimum	minimum	ADJ
ftr-435	2323	27	gain	gain	NOUN
ftr-435	2323	28	chargeback	chargeback	NOUN
ftr-435	2323	29	of	of	ADP
ftr-435	2323	30	the	the	DET
ftr-435	2323	31	lower	low	ADJ
ftr-435	2323	32	-	-	PUNCT
ftr-435	2323	33	tier	tier	NOUN
ftr-435	2323	34	partnerships	partnership	NOUN
ftr-435	2323	35	,	,	PUNCT
ftr-435	2323	36	and	and	CCONJ
ftr-435	2323	37	that	that	DET
ftr-435	2323	38	amount	amount	NOUN
ftr-435	2323	39	of	of	ADP
ftr-435	2323	40	minimum	minimum	ADJ
ftr-435	2323	41	gain	gain	NOUN
ftr-435	2323	42	was	be	AUX
ftr-435	2323	43	allocated	allocate	VERB
ftr-435	2323	44	among	among	ADP
ftr-435	2323	45	the	the	DET
ftr-435	2323	46	partners	partner	NOUN
ftr-435	2323	47	to	to	PART
ftr-435	2323	48	determine	determine	VERB
ftr-435	2323	49	their	their	PRON
ftr-435	2323	50	capital	capital	NOUN
ftr-435	2323	51	accounts	account	NOUN
ftr-435	2323	52	pursuant	pursuant	ADV
ftr-435	2323	53	to	to	ADP
ftr-435	2323	54	the	the	DET
ftr-435	2323	55	hypothetical	hypothetical	ADJ
ftr-435	2323	56	liquidation	liquidation	NOUN
ftr-435	2323	57	.	.	PUNCT
ftr-435	2324	1	because	because	SCONJ
ftr-435	2324	2	a	a	PRON
ftr-435	2324	3	would	would	AUX
ftr-435	2324	4	have	have	AUX
ftr-435	2324	5	been	be	AUX
ftr-435	2324	6	allocated	allocate	VERB
ftr-435	2324	7	the	the	DET
ftr-435	2324	8	first	first	ADJ
ftr-435	2324	9	$	$	SYM
ftr-435	2324	10	5,920,614	5,920,614	NUM
ftr-435	2324	11	of	of	ADP
ftr-435	2324	12	minimum	minimum	ADJ
ftr-435	2324	13	gain	gain	NOUN
ftr-435	2324	14	in	in	ADP
ftr-435	2324	15	a	a	DET
ftr-435	2324	16	hypothetical	hypothetical	ADJ
ftr-435	2324	17	liquidation	liquidation	NOUN
ftr-435	2324	18	,	,	PUNCT
ftr-435	2324	19	allocation	allocation	NOUN
ftr-435	2324	20	of	of	ADP
ftr-435	2324	21	all	all	PRON
ftr-435	2324	22	of	of	ADP
ftr-435	2324	23	the	the	DET
ftr-435	2324	24	income	income	NOUN
ftr-435	2324	25	to	to	ADP
ftr-435	2324	26	a	a	PRON
ftr-435	2324	27	as	as	ADV
ftr-435	2324	28	long	long	ADV
ftr-435	2324	29	as	as	ADP
ftr-435	2324	30	a	a	DET
ftr-435	2324	31	had	have	AUX
ftr-435	2324	32	a	a	DET
ftr-435	2324	33	negative	negative	ADJ
ftr-435	2324	34	capital	capital	NOUN
ftr-435	2324	35	account	account	NOUN
ftr-435	2324	36	was	be	AUX
ftr-435	2324	37	permitted	permit	VERB
ftr-435	2324	38	under	under	ADP
ftr-435	2324	39	the	the	DET
ftr-435	2324	40	regulations	regulation	NOUN
ftr-435	2324	41	.	.	PUNCT
ftr-435	2325	1	judge	judge	PROPN
ftr-435	2325	2	jacob	jacob	PROPN
ftr-435	2325	3	rejected	reject	VERB
ftr-435	2325	4	numerous	numerous	ADJ
ftr-435	2325	5	irs	irs	PROPN
ftr-435	2325	6	arguments	argument	NOUN
ftr-435	2325	7	regarding	regard	VERB
ftr-435	2325	8	the	the	DET
ftr-435	2325	9	constructions	construction	NOUN
ftr-435	2325	10	of	of	ADP
ftr-435	2325	11	the	the	DET
ftr-435	2325	12	§	§	PROPN
ftr-435	2325	13	704(b	704(b	PROPN
ftr-435	2325	14	)	)	PUNCT
ftr-435	2325	15	regulations	regulation	NOUN
ftr-435	2325	16	that	that	PRON
ftr-435	2325	17	he	he	PRON
ftr-435	2325	18	[	[	X
ftr-435	2325	19	quite	quite	ADV
ftr-435	2325	20	correctly	correctly	ADV
ftr-435	2325	21	in	in	ADP
ftr-435	2325	22	our	our	PRON
ftr-435	2325	23	opinion	opinion	NOUN
ftr-435	2325	24	]	]	PUNCT
ftr-435	2325	25	characterized	characterize	VERB
ftr-435	2325	26	as	as	ADP
ftr-435	2325	27	�	�	PROPN
ftr-435	2325	28	erroneous	erroneous	ADJ
ftr-435	2325	29	�	�	PROPN
ftr-435	2325	30	readings	reading	NOUN
ftr-435	2325	31	of	of	ADP
ftr-435	2325	32	the	the	DET
ftr-435	2325	33	regulations	regulation	NOUN
ftr-435	2325	34	.	.	PUNCT
ftr-435	2326	1	c.	c.	NOUN
ftr-435	2326	2	sales	sale	NOUN
ftr-435	2326	3	of	of	ADP
ftr-435	2326	4	partnership	partnership	NOUN
ftr-435	2326	5	interests	interest	NOUN
ftr-435	2326	6	,	,	PUNCT
ftr-435	2326	7	liquidations	liquidation	NOUN
ftr-435	2326	8	and	and	CCONJ
ftr-435	2326	9	mergers	merger	NOUN
ftr-435	2326	10	1	1	NUM
ftr-435	2326	11	.	.	PUNCT
ftr-435	2326	12	form	form	NOUN
ftr-435	2326	13	controls	control	VERB
ftr-435	2326	14	partnership	partnership	NOUN
ftr-435	2326	15	mergers	merger	NOUN
ftr-435	2326	16	and	and	CCONJ
ftr-435	2326	17	divisions	division	NOUN
ftr-435	2326	18	.	.	PUNCT
ftr-435	2327	1	t.d	t.d	PROPN
ftr-435	2327	2	.	.	PROPN
ftr-435	2327	3	8925	8925	NUM
ftr-435	2327	4	,	,	PUNCT
ftr-435	2327	5	partnership	partnership	NOUN
ftr-435	2327	6	mergers	merger	NOUN
ftr-435	2327	7	and	and	CCONJ
ftr-435	2327	8	divisions	division	NOUN
ftr-435	2327	9	,	,	PUNCT
ftr-435	2327	10	66	66	NUM
ftr-435	2327	11	f.r	f.r	NOUN
ftr-435	2327	12	.	.	PROPN
ftr-435	2328	1	715	715	NUM
ftr-435	2328	2	(	(	PUNCT
ftr-435	2328	3	1/3/01	1/3/01	NUM
ftr-435	2328	4	)	)	PUNCT
ftr-435	2328	5	.	.	PUNCT
ftr-435	2329	1	final	final	ADJ
ftr-435	2329	2	reg	reg	NOUN
ftr-435	2329	3	.	.	PUNCT
ftr-435	2330	1	§	§	PROPN
ftr-435	2330	2	1.7081(c	1.7081(c	NUM
ftr-435	2330	3	)	)	PUNCT
ftr-435	2330	4	and	and	CCONJ
ftr-435	2330	5	amendments	amendment	NOUN
ftr-435	2330	6	to	to	ADP
ftr-435	2330	7	reg	reg	NOUN
ftr-435	2330	8	.	.	PUNCT
ftr-435	2331	1	§	§	PROPN
ftr-435	2331	2	1.752	1.752	NUM
ftr-435	2331	3	-	-	SYM
ftr-435	2331	4	1(f	1(f	NUM
ftr-435	2331	5	)	)	PUNCT
ftr-435	2331	6	and	and	CCONJ
ftr-435	2331	7	(	(	PUNCT
ftr-435	2331	8	g	g	NOUN
ftr-435	2331	9	)	)	PUNCT
ftr-435	2332	1	[	[	X
ftr-435	2332	2	proposed	propose	VERB
ftr-435	2332	3	in	in	ADP
ftr-435	2332	4	reg-111119999	reg-111119999	NOUN
ftr-435	2332	5	]	]	PUNCT
ftr-435	2332	6	provide	provide	VERB
ftr-435	2332	7	detailed	detailed	ADJ
ftr-435	2332	8	rules	rule	NOUN
ftr-435	2332	9	regarding	regard	VERB
ftr-435	2332	10	the	the	DET
ftr-435	2332	11	treatment	treatment	NOUN
ftr-435	2332	12	of	of	ADP
ftr-435	2332	13	partnership	partnership	NOUN
ftr-435	2332	14	mergers	merger	NOUN
ftr-435	2332	15	and	and	CCONJ
ftr-435	2332	16	divisions	division	NOUN
ftr-435	2332	17	.	.	PUNCT
ftr-435	2333	1	the	the	DET
ftr-435	2333	2	tax	tax	NOUN
ftr-435	2333	3	consequences	consequence	NOUN
ftr-435	2333	4	of	of	ADP
ftr-435	2333	5	mergers	merger	NOUN
ftr-435	2333	6	of	of	ADP
ftr-435	2333	7	partnerships	partnership	NOUN
ftr-435	2333	8	depend	depend	VERB
ftr-435	2333	9	on	on	ADP
ftr-435	2333	10	the	the	DET
ftr-435	2333	11	form	form	NOUN
ftr-435	2333	12	followed	follow	VERB
ftr-435	2333	13	under	under	ADP
ftr-435	2333	14	the	the	DET
ftr-435	2333	15	laws	law	NOUN
ftr-435	2333	16	of	of	ADP
ftr-435	2333	17	the	the	DET
ftr-435	2333	18	applicable	applicable	ADJ
ftr-435	2333	19	jurisdiction	jurisdiction	NOUN
ftr-435	2333	20	,	,	PUNCT
ftr-435	2333	21	either	either	CCONJ
ftr-435	2333	22	the	the	DET
ftr-435	2333	23	�	�	NOUN
ftr-435	2333	24	assets	asset	NOUN
ftr-435	2333	25	-	-	PUNCT
ftr-435	2333	26	over	over	ADP
ftr-435	2333	27	form	form	NOUN
ftr-435	2333	28	�	�	PROPN
ftr-435	2333	29	or	or	CCONJ
ftr-435	2333	30	the	the	DET
ftr-435	2333	31	�	�	NOUN
ftr-435	2333	32	assets	asset	NOUN
ftr-435	2333	33	-	-	PUNCT
ftr-435	2333	34	up	up	ADP
ftr-435	2333	35	form	form	NOUN
ftr-435	2333	36	�	�	PROPN
ftr-435	2334	1	[	[	X
ftr-435	2334	2	even	even	ADV
ftr-435	2334	3	if	if	SCONJ
ftr-435	2334	4	none	none	NOUN
ftr-435	2334	5	of	of	ADP
ftr-435	2334	6	the	the	DET
ftr-435	2334	7	merged	merge	VERB
ftr-435	2334	8	partnerships	partnership	NOUN
ftr-435	2334	9	are	be	AUX
ftr-435	2334	10	treated	treat	VERB
ftr-435	2334	11	as	as	ADP
ftr-435	2334	12	continuing	continue	VERB
ftr-435	2334	13	for	for	ADP
ftr-435	2334	14	federal	federal	ADJ
ftr-435	2334	15	income	income	NOUN
ftr-435	2334	16	tax	tax	NOUN
ftr-435	2334	17	purposes	purpose	NOUN
ftr-435	2334	18	]	]	PUNCT
ftr-435	2334	19	.	.	PUNCT
ftr-435	2335	1	generally	generally	ADV
ftr-435	2335	2	,	,	PUNCT
ftr-435	2335	3	[	[	X
ftr-435	2335	4	and	and	CCONJ
ftr-435	2335	5	if	if	SCONJ
ftr-435	2335	6	no	no	DET
ftr-435	2335	7	particular	particular	ADJ
ftr-435	2335	8	form	form	NOUN
ftr-435	2335	9	is	be	AUX
ftr-435	2335	10	chosen	choose	VERB
ftr-435	2335	11	]	]	PUNCT
ftr-435	2335	12	the	the	DET
ftr-435	2335	13	assets	asset	NOUN
ftr-435	2335	14	-	-	PUNCT
ftr-435	2335	15	over	over	ADP
ftr-435	2335	16	form	form	NOUN
ftr-435	2335	17	applies	apply	VERB
ftr-435	2335	18	.	.	PUNCT
ftr-435	2336	1	(	(	PUNCT
ftr-435	2336	2	this	this	DET
ftr-435	2336	3	approach	approach	NOUN
ftr-435	2336	4	is	be	AUX
ftr-435	2336	5	consistent	consistent	ADJ
ftr-435	2336	6	with	with	ADP
ftr-435	2336	7	the	the	DET
ftr-435	2336	8	treatment	treatment	NOUN
ftr-435	2336	9	of	of	ADP
ftr-435	2336	10	partnership	partnership	NOUN
ftr-435	2336	11	to	to	PART
ftr-435	2336	12	corporation	corporation	VERB
ftr-435	2336	13	elective	elective	ADJ
ftr-435	2336	14	conversions	conversion	NOUN
ftr-435	2336	15	under	under	ADP
ftr-435	2336	16	the	the	DET
ftr-435	2336	17	check	check	VERB
ftr-435	2336	18	-	-	PUNCT
ftr-435	2336	19	the	the	DET
ftr-435	2336	20	-	-	PUNCT
ftr-435	2336	21	box	box	NOUN
ftr-435	2336	22	regulations	regulation	NOUN
ftr-435	2336	23	and	and	CCONJ
ftr-435	2336	24	technical	technical	ADJ
ftr-435	2336	25	terminations	termination	NOUN
ftr-435	2336	26	under	under	ADP
ftr-435	2336	27	§	§	PROPN
ftr-435	2336	28	708(b)(1)(b	708(b)(1)(b	PROPN
ftr-435	2336	29	)	)	PUNCT
ftr-435	2336	30	.	.	PUNCT
ftr-435	2336	31	)	)	PUNCT
ftr-435	2337	1	but	but	CCONJ
ftr-435	2337	2	,	,	PUNCT
ftr-435	2337	3	if	if	SCONJ
ftr-435	2337	4	as	as	ADP
ftr-435	2337	5	part	part	NOUN
ftr-435	2337	6	of	of	ADP
ftr-435	2337	7	the	the	DET
ftr-435	2337	8	merger	merger	NOUN
ftr-435	2337	9	,	,	PUNCT
ftr-435	2337	10	the	the	DET
ftr-435	2337	11	partnership	partnership	NOUN
ftr-435	2337	12	titles	title	VERB
ftr-435	2337	13	the	the	DET
ftr-435	2337	14	assets	asset	NOUN
ftr-435	2337	15	in	in	ADP
ftr-435	2337	16	the	the	DET
ftr-435	2337	17	partners	partner	NOUN
ftr-435	2337	18	�	�	NOUN
ftr-435	2337	19	names	name	NOUN
ftr-435	2337	20	,	,	PUNCT
ftr-435	2337	21	the	the	DET
ftr-435	2337	22	assets	asset	NOUN
ftr-435	2337	23	-	-	PUNCT
ftr-435	2337	24	up	up	ADP
ftr-435	2337	25	form	form	NOUN
ftr-435	2337	26	applies	apply	VERB
ftr-435	2337	27	.	.	PUNCT
ftr-435	2338	1	if	if	SCONJ
ftr-435	2338	2	partnerships	partnership	NOUN
ftr-435	2338	3	use	use	VERB
ftr-435	2338	4	the	the	DET
ftr-435	2338	5	2002	2002	NUM
ftr-435	2338	6	]	]	PUNCT
ftr-435	2338	7	recent	recent	ADJ
ftr-435	2338	8	developments	development	NOUN
ftr-435	2338	9	in	in	ADP
ftr-435	2338	10	federal	federal	ADJ
ftr-435	2338	11	income	income	NOUN
ftr-435	2338	12	taxation	taxation	NOUN
ftr-435	2338	13	733	733	NUM
ftr-435	2338	14	interests	interest	NOUN
ftr-435	2338	15	-	-	PUNCT
ftr-435	2338	16	over	over	ADP
ftr-435	2338	17	form	form	NOUN
ftr-435	2338	18	to	to	PART
ftr-435	2338	19	accomplish	accomplish	VERB
ftr-435	2338	20	the	the	DET
ftr-435	2338	21	result	result	NOUN
ftr-435	2338	22	of	of	ADP
ftr-435	2338	23	a	a	DET
ftr-435	2338	24	merger	merger	NOUN
ftr-435	2338	25	,	,	PUNCT
ftr-435	2338	26	the	the	DET
ftr-435	2338	27	partnerships	partnership	NOUN
ftr-435	2338	28	will	will	AUX
ftr-435	2338	29	be	be	AUX
ftr-435	2338	30	treated	treat	VERB
ftr-435	2338	31	as	as	ADP
ftr-435	2338	32	following	follow	VERB
ftr-435	2338	33	the	the	DET
ftr-435	2338	34	assets	asset	NOUN
ftr-435	2338	35	-	-	PUNCT
ftr-435	2338	36	over	over	ADP
ftr-435	2338	37	form	form	NOUN
ftr-435	2338	38	for	for	ADP
ftr-435	2338	39	federal	federal	ADJ
ftr-435	2338	40	income	income	NOUN
ftr-435	2338	41	tax	tax	NOUN
ftr-435	2338	42	purposes	purpose	NOUN
ftr-435	2338	43	.	.	PUNCT
ftr-435	2339	1	�	�	PROPN
ftr-435	2339	2	under	under	ADP
ftr-435	2339	3	the	the	DET
ftr-435	2339	4	assets	asset	NOUN
ftr-435	2339	5	-	-	PUNCT
ftr-435	2339	6	up	up	ADP
ftr-435	2339	7	form	form	NOUN
ftr-435	2339	8	,	,	PUNCT
ftr-435	2339	9	partners	partner	NOUN
ftr-435	2339	10	recognize	recognize	VERB
ftr-435	2339	11	gain	gain	NOUN
ftr-435	2339	12	under	under	ADP
ftr-435	2339	13	§	§	PROPN
ftr-435	2339	14	§	§	PROPN
ftr-435	2339	15	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-435	2339	16	)	)	PUNCT
ftr-435	2339	17	and	and	CCONJ
ftr-435	2339	18	737	737	NUM
ftr-435	2339	19	(	(	PUNCT
ftr-435	2339	20	and	and	CCONJ
ftr-435	2339	21	incur	incur	VERB
ftr-435	2339	22	state	state	NOUN
ftr-435	2339	23	or	or	CCONJ
ftr-435	2339	24	local	local	ADJ
ftr-435	2339	25	transfer	transfer	NOUN
ftr-435	2339	26	taxes	taxis	NOUN
ftr-435	2339	27	)	)	PUNCT
ftr-435	2339	28	when	when	SCONJ
ftr-435	2339	29	the	the	DET
ftr-435	2339	30	terminating	terminate	VERB
ftr-435	2339	31	partnership	partnership	NOUN
ftr-435	2339	32	distributes	distribute	VERB
ftr-435	2339	33	the	the	DET
ftr-435	2339	34	assets	asset	NOUN
ftr-435	2339	35	to	to	ADP
ftr-435	2339	36	the	the	DET
ftr-435	2339	37	partners	partner	NOUN
ftr-435	2339	38	.	.	PUNCT
ftr-435	2340	1	however	however	ADV
ftr-435	2340	2	,	,	PUNCT
ftr-435	2340	3	under	under	ADP
ftr-435	2340	4	the	the	DET
ftr-435	2340	5	assets	asset	NOUN
ftr-435	2340	6	-	-	PUNCT
ftr-435	2340	7	over	over	ADP
ftr-435	2340	8	form	form	NOUN
ftr-435	2340	9	,	,	PUNCT
ftr-435	2340	10	gain	gain	NOUN
ftr-435	2340	11	under	under	ADP
ftr-435	2340	12	§	§	PROPN
ftr-435	2340	13	§	§	PROPN
ftr-435	2340	14	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-435	2340	15	)	)	PUNCT
ftr-435	2340	16	and	and	CCONJ
ftr-435	2340	17	737	737	NUM
ftr-435	2340	18	is	be	AUX
ftr-435	2340	19	not	not	PART
ftr-435	2340	20	triggered	trigger	VERB
ftr-435	2340	21	.	.	PUNCT
ftr-435	2341	1	see	see	VERB
ftr-435	2341	2	regs	reg	NOUN
ftr-435	2341	3	.	.	PUNCT
ftr-435	2342	1	§	§	PROPN
ftr-435	2342	2	§	§	PROPN
ftr-435	2342	3	1.704	1.704	NUM
ftr-435	2342	4	-	-	NUM
ftr-435	2342	5	4(c)(4	4(c)(4	NUM
ftr-435	2342	6	)	)	PUNCT
ftr-435	2342	7	and	and	CCONJ
ftr-435	2342	8	1.737	1.737	NUM
ftr-435	2342	9	-	-	NUM
ftr-435	2342	10	2(b	2(b	NUM
ftr-435	2342	11	)	)	PUNCT
ftr-435	2342	12	.	.	PUNCT
ftr-435	2343	1	because	because	SCONJ
ftr-435	2343	2	the	the	DET
ftr-435	2343	3	adjusted	adjusted	ADJ
ftr-435	2343	4	basis	basis	NOUN
ftr-435	2343	5	of	of	ADP
ftr-435	2343	6	the	the	DET
ftr-435	2343	7	assets	asset	NOUN
ftr-435	2343	8	contributed	contribute	VERB
ftr-435	2343	9	to	to	ADP
ftr-435	2343	10	the	the	DET
ftr-435	2343	11	resulting	result	VERB
ftr-435	2343	12	partnership	partnership	NOUN
ftr-435	2343	13	is	be	AUX
ftr-435	2343	14	determined	determine	VERB
ftr-435	2343	15	first	first	ADV
ftr-435	2343	16	by	by	ADP
ftr-435	2343	17	reference	reference	NOUN
ftr-435	2343	18	to	to	ADP
ftr-435	2343	19	§	§	PROPN
ftr-435	2343	20	732	732	NUM
ftr-435	2343	21	(	(	PUNCT
ftr-435	2343	22	as	as	ADP
ftr-435	2343	23	a	a	DET
ftr-435	2343	24	result	result	NOUN
ftr-435	2343	25	of	of	ADP
ftr-435	2343	26	the	the	DET
ftr-435	2343	27	liquidation	liquidation	NOUN
ftr-435	2343	28	)	)	PUNCT
ftr-435	2343	29	and	and	CCONJ
ftr-435	2343	30	then	then	ADV
ftr-435	2343	31	§	§	PROPN
ftr-435	2343	32	723	723	NUM
ftr-435	2343	33	(	(	PUNCT
ftr-435	2343	34	by	by	ADP
ftr-435	2343	35	virtue	virtue	NOUN
ftr-435	2343	36	of	of	ADP
ftr-435	2343	37	the	the	DET
ftr-435	2343	38	contribution	contribution	NOUN
ftr-435	2343	39	)	)	PUNCT
ftr-435	2343	40	,	,	PUNCT
ftr-435	2343	41	the	the	DET
ftr-435	2343	42	adjusted	adjusted	ADJ
ftr-435	2343	43	basis	basis	NOUN
ftr-435	2343	44	of	of	ADP
ftr-435	2343	45	the	the	DET
ftr-435	2343	46	assets	asset	NOUN
ftr-435	2343	47	contributed	contribute	VERB
ftr-435	2343	48	may	may	AUX
ftr-435	2343	49	not	not	PART
ftr-435	2343	50	be	be	AUX
ftr-435	2343	51	the	the	DET
ftr-435	2343	52	same	same	ADJ
ftr-435	2343	53	as	as	ADP
ftr-435	2343	54	the	the	DET
ftr-435	2343	55	adjusted	adjusted	ADJ
ftr-435	2343	56	basis	basis	NOUN
ftr-435	2343	57	of	of	ADP
ftr-435	2343	58	the	the	DET
ftr-435	2343	59	assets	asset	NOUN
ftr-435	2343	60	in	in	ADP
ftr-435	2343	61	the	the	DET
ftr-435	2343	62	terminating	terminate	VERB
ftr-435	2343	63	partnership	partnership	NOUN
ftr-435	2343	64	if	if	SCONJ
ftr-435	2343	65	the	the	DET
ftr-435	2343	66	partners	partner	NOUN
ftr-435	2343	67	�	�	PROPN
ftr-435	2343	68	aggregate	aggregate	VERB
ftr-435	2343	69	adjusted	adjusted	ADJ
ftr-435	2343	70	basis	basis	NOUN
ftr-435	2343	71	of	of	ADP
ftr-435	2343	72	their	their	PRON
ftr-435	2343	73	interests	interest	NOUN
ftr-435	2343	74	in	in	ADP
ftr-435	2343	75	the	the	DET
ftr-435	2343	76	terminating	terminate	VERB
ftr-435	2343	77	partnership	partnership	NOUN
ftr-435	2343	78	does	do	AUX
ftr-435	2343	79	not	not	PART
ftr-435	2343	80	equal	equal	VERB
ftr-435	2343	81	the	the	DET
ftr-435	2343	82	terminating	terminate	VERB
ftr-435	2343	83	partnership	partnership	NOUN
ftr-435	2343	84	�	�	PROPN
ftr-435	2343	85	s	s	PART
ftr-435	2343	86	adjusted	adjusted	ADJ
ftr-435	2343	87	basis	basis	NOUN
ftr-435	2343	88	in	in	ADP
ftr-435	2343	89	its	its	PRON
ftr-435	2343	90	assets	asset	NOUN
ftr-435	2343	91	.	.	PUNCT
ftr-435	2344	1	under	under	ADP
ftr-435	2344	2	the	the	DET
ftr-435	2344	3	assets	asset	NOUN
ftr-435	2344	4	-	-	PUNCT
ftr-435	2344	5	over	over	ADP
ftr-435	2344	6	form	form	NOUN
ftr-435	2344	7	,	,	PUNCT
ftr-435	2344	8	because	because	SCONJ
ftr-435	2344	9	the	the	DET
ftr-435	2344	10	resulting	result	VERB
ftr-435	2344	11	partnership	partnership	NOUN
ftr-435	2344	12	�	�	PROPN
ftr-435	2344	13	s	s	PART
ftr-435	2344	14	adjusted	adjusted	ADJ
ftr-435	2344	15	basis	basis	NOUN
ftr-435	2344	16	in	in	ADP
ftr-435	2344	17	the	the	DET
ftr-435	2344	18	assets	asset	NOUN
ftr-435	2344	19	it	it	PRON
ftr-435	2344	20	receives	receive	VERB
ftr-435	2344	21	is	be	AUX
ftr-435	2344	22	determined	determine	VERB
ftr-435	2344	23	solely	solely	ADV
ftr-435	2344	24	under	under	ADP
ftr-435	2344	25	§	§	PROPN
ftr-435	2344	26	723	723	NUM
ftr-435	2344	27	,	,	PUNCT
ftr-435	2344	28	the	the	DET
ftr-435	2344	29	adjusted	adjusted	ADJ
ftr-435	2344	30	basis	basis	NOUN
ftr-435	2344	31	of	of	ADP
ftr-435	2344	32	the	the	DET
ftr-435	2344	33	assets	asset	NOUN
ftr-435	2344	34	in	in	ADP
ftr-435	2344	35	the	the	DET
ftr-435	2344	36	resulting	result	VERB
ftr-435	2344	37	partnership	partnership	NOUN
ftr-435	2344	38	is	be	AUX
ftr-435	2344	39	the	the	DET
ftr-435	2344	40	same	same	ADJ
ftr-435	2344	41	as	as	ADP
ftr-435	2344	42	the	the	DET
ftr-435	2344	43	adjusted	adjusted	ADJ
ftr-435	2344	44	basis	basis	NOUN
ftr-435	2344	45	of	of	ADP
ftr-435	2344	46	the	the	DET
ftr-435	2344	47	assets	asset	NOUN
ftr-435	2344	48	in	in	ADP
ftr-435	2344	49	the	the	DET
ftr-435	2344	50	terminating	terminate	VERB
ftr-435	2344	51	partnership	partnership	NOUN
ftr-435	2344	52	.	.	PUNCT
ftr-435	2345	1	�	�	PROPN
ftr-435	2345	2	when	when	SCONJ
ftr-435	2345	3	two	two	NUM
ftr-435	2345	4	or	or	CCONJ
ftr-435	2345	5	more	more	ADJ
ftr-435	2345	6	partnerships	partnership	NOUN
ftr-435	2345	7	merge	merge	VERB
ftr-435	2345	8	under	under	ADP
ftr-435	2345	9	the	the	DET
ftr-435	2345	10	assets	asset	NOUN
ftr-435	2345	11	-	-	PUNCT
ftr-435	2345	12	over	over	ADP
ftr-435	2345	13	form	form	NOUN
ftr-435	2345	14	,	,	PUNCT
ftr-435	2345	15	increases	increase	NOUN
ftr-435	2345	16	or	or	CCONJ
ftr-435	2345	17	decreases	decrease	NOUN
ftr-435	2345	18	in	in	ADP
ftr-435	2345	19	partnership	partnership	NOUN
ftr-435	2345	20	liabilities	liability	NOUN
ftr-435	2345	21	associated	associate	VERB
ftr-435	2345	22	with	with	ADP
ftr-435	2345	23	the	the	DET
ftr-435	2345	24	merger	merger	NOUN
ftr-435	2345	25	are	be	AUX
ftr-435	2345	26	netted	net	VERB
ftr-435	2345	27	by	by	ADP
ftr-435	2345	28	the	the	DET
ftr-435	2345	29	partners	partner	NOUN
ftr-435	2345	30	in	in	ADP
ftr-435	2345	31	the	the	DET
ftr-435	2345	32	terminating	terminate	VERB
ftr-435	2345	33	partnership	partnership	NOUN
ftr-435	2345	34	and	and	CCONJ
ftr-435	2345	35	the	the	DET
ftr-435	2345	36	resulting	result	VERB
ftr-435	2345	37	partnership	partnership	NOUN
ftr-435	2345	38	to	to	PART
ftr-435	2345	39	determine	determine	VERB
ftr-435	2345	40	the	the	DET
ftr-435	2345	41	effect	effect	NOUN
ftr-435	2345	42	of	of	ADP
ftr-435	2345	43	the	the	DET
ftr-435	2345	44	merger	merger	NOUN
ftr-435	2345	45	under	under	ADP
ftr-435	2345	46	§	§	PROPN
ftr-435	2345	47	752	752	NUM
ftr-435	2345	48	.	.	PUNCT
ftr-435	2346	1	a	a	DET
ftr-435	2346	2	partner	partner	NOUN
ftr-435	2346	3	in	in	ADP
ftr-435	2346	4	the	the	DET
ftr-435	2346	5	terminating	terminate	VERB
ftr-435	2346	6	partnership	partnership	NOUN
ftr-435	2346	7	will	will	AUX
ftr-435	2346	8	recognize	recognize	VERB
ftr-435	2346	9	gain	gain	NOUN
ftr-435	2346	10	on	on	ADP
ftr-435	2346	11	the	the	DET
ftr-435	2346	12	contribution	contribution	NOUN
ftr-435	2346	13	under	under	ADP
ftr-435	2346	14	§	§	PROPN
ftr-435	2346	15	731	731	NUM
ftr-435	2346	16	only	only	ADV
ftr-435	2346	17	if	if	SCONJ
ftr-435	2346	18	the	the	DET
ftr-435	2346	19	net	net	ADJ
ftr-435	2346	20	§	§	PROPN
ftr-435	2346	21	752	752	NUM
ftr-435	2346	22	deemed	deem	VERB
ftr-435	2346	23	distribution	distribution	NOUN
ftr-435	2346	24	exceeds	exceed	NOUN
ftr-435	2346	25	that	that	SCONJ
ftr-435	2346	26	partner	partner	NOUN
ftr-435	2346	27	�	�	PROPN
ftr-435	2346	28	s	s	PART
ftr-435	2346	29	adjusted	adjusted	ADJ
ftr-435	2346	30	basis	basis	NOUN
ftr-435	2346	31	of	of	ADP
ftr-435	2346	32	its	its	PRON
ftr-435	2346	33	interest	interest	NOUN
ftr-435	2346	34	in	in	ADP
ftr-435	2346	35	the	the	DET
ftr-435	2346	36	resulting	result	VERB
ftr-435	2346	37	partnership	partnership	NOUN
ftr-435	2346	38	.	.	PUNCT
ftr-435	2347	1	�	�	PROPN
ftr-435	2348	1	the	the	DET
ftr-435	2348	2	resulting	result	VERB
ftr-435	2348	3	partnership	partnership	NOUN
ftr-435	2348	4	is	be	AUX
ftr-435	2348	5	treated	treat	VERB
ftr-435	2348	6	as	as	ADP
ftr-435	2348	7	a	a	DET
ftr-435	2348	8	continuation	continuation	NOUN
ftr-435	2348	9	of	of	ADP
ftr-435	2348	10	a	a	DET
ftr-435	2348	11	merged	merged	ADJ
ftr-435	2348	12	partnership	partnership	NOUN
ftr-435	2348	13	,	,	PUNCT
ftr-435	2348	14	if	if	SCONJ
ftr-435	2348	15	the	the	DET
ftr-435	2348	16	partners	partner	NOUN
ftr-435	2348	17	of	of	ADP
ftr-435	2348	18	the	the	DET
ftr-435	2348	19	merged	merged	ADJ
ftr-435	2348	20	partnership	partnership	NOUN
ftr-435	2348	21	own	own	VERB
ftr-435	2348	22	more	more	ADJ
ftr-435	2348	23	than	than	ADP
ftr-435	2348	24	50	50	NUM
ftr-435	2348	25	percent	percent	NOUN
ftr-435	2348	26	of	of	ADP
ftr-435	2348	27	the	the	DET
ftr-435	2348	28	capital	capital	NOUN
ftr-435	2348	29	and	and	CCONJ
ftr-435	2348	30	profits	profit	NOUN
ftr-435	2348	31	of	of	ADP
ftr-435	2348	32	the	the	DET
ftr-435	2348	33	continuing	continue	VERB
ftr-435	2348	34	partnership	partnership	NOUN
ftr-435	2348	35	.	.	PUNCT
ftr-435	2349	1	if	if	SCONJ
ftr-435	2349	2	the	the	DET
ftr-435	2349	3	partners	partner	NOUN
ftr-435	2349	4	of	of	ADP
ftr-435	2349	5	two	two	NUM
ftr-435	2349	6	or	or	CCONJ
ftr-435	2349	7	more	more	ADJ
ftr-435	2349	8	of	of	ADP
ftr-435	2349	9	the	the	DET
ftr-435	2349	10	merged	merge	VERB
ftr-435	2349	11	partnerships	partnership	NOUN
ftr-435	2349	12	own	own	VERB
ftr-435	2349	13	more	more	ADJ
ftr-435	2349	14	than	than	ADP
ftr-435	2349	15	50	50	NUM
ftr-435	2349	16	percent	percent	NOUN
ftr-435	2349	17	of	of	ADP
ftr-435	2349	18	the	the	DET
ftr-435	2349	19	capital	capital	NOUN
ftr-435	2349	20	and	and	CCONJ
ftr-435	2349	21	profits	profit	NOUN
ftr-435	2349	22	of	of	ADP
ftr-435	2349	23	the	the	DET
ftr-435	2349	24	continuing	continue	VERB
ftr-435	2349	25	partnership	partnership	NOUN
ftr-435	2349	26	,	,	PUNCT
ftr-435	2349	27	the	the	DET
ftr-435	2349	28	partnership	partnership	NOUN
ftr-435	2349	29	is	be	AUX
ftr-435	2349	30	a	a	DET
ftr-435	2349	31	continuation	continuation	NOUN
ftr-435	2349	32	of	of	ADP
ftr-435	2349	33	the	the	DET
ftr-435	2349	34	partnership	partnership	NOUN
ftr-435	2349	35	that	that	PRON
ftr-435	2349	36	contributed	contribute	VERB
ftr-435	2349	37	the	the	DET
ftr-435	2349	38	greatest	great	ADJ
ftr-435	2349	39	net	net	ADJ
ftr-435	2349	40	asset	asset	NOUN
ftr-435	2349	41	value	value	NOUN
ftr-435	2349	42	.	.	PUNCT
ftr-435	2350	1	�	�	PROPN
ftr-435	2350	2	if	if	SCONJ
ftr-435	2350	3	the	the	DET
ftr-435	2350	4	merger	merger	NOUN
ftr-435	2350	5	agreement	agreement	NOUN
ftr-435	2350	6	(	(	PUNCT
ftr-435	2350	7	or	or	CCONJ
ftr-435	2350	8	some	some	DET
ftr-435	2350	9	other	other	ADJ
ftr-435	2350	10	contemporaneous	contemporaneous	ADJ
ftr-435	2350	11	agreement	agreement	NOUN
ftr-435	2350	12	)	)	PUNCT
ftr-435	2350	13	specifies	specifie	NOUN
ftr-435	2350	14	that	that	SCONJ
ftr-435	2350	15	the	the	DET
ftr-435	2350	16	resulting	result	VERB
ftr-435	2350	17	partnership	partnership	NOUN
ftr-435	2350	18	is	be	AUX
ftr-435	2350	19	purchasing	purchase	VERB
ftr-435	2350	20	an	an	DET
ftr-435	2350	21	exiting	exit	VERB
ftr-435	2350	22	partner	partner	NOUN
ftr-435	2350	23	�	�	PROPN
ftr-435	2350	24	s	s	PART
ftr-435	2350	25	interest	interest	NOUN
ftr-435	2350	26	in	in	ADP
ftr-435	2350	27	the	the	DET
ftr-435	2350	28	terminating	terminate	VERB
ftr-435	2350	29	partnership	partnership	NOUN
ftr-435	2350	30	and	and	CCONJ
ftr-435	2350	31	the	the	DET
ftr-435	2350	32	amount	amount	NOUN
ftr-435	2350	33	paid	pay	VERB
ftr-435	2350	34	for	for	ADP
ftr-435	2350	35	the	the	DET
ftr-435	2350	36	interest	interest	NOUN
ftr-435	2350	37	,	,	PUNCT
ftr-435	2350	38	the	the	DET
ftr-435	2350	39	transaction	transaction	NOUN
ftr-435	2350	40	will	will	AUX
ftr-435	2350	41	be	be	AUX
ftr-435	2350	42	treated	treat	VERB
ftr-435	2350	43	as	as	ADP
ftr-435	2350	44	a	a	DET
ftr-435	2350	45	sale	sale	NOUN
ftr-435	2350	46	of	of	ADP
ftr-435	2350	47	the	the	DET
ftr-435	2350	48	exiting	exit	VERB
ftr-435	2350	49	partner	partner	NOUN
ftr-435	2350	50	�	�	PROPN
ftr-435	2350	51	s	s	PART
ftr-435	2350	52	interest	interest	NOUN
ftr-435	2350	53	to	to	ADP
ftr-435	2350	54	the	the	DET
ftr-435	2350	55	resulting	result	VERB
ftr-435	2350	56	partnership	partnership	NOUN
ftr-435	2350	57	.	.	PUNCT
ftr-435	2351	1	�	�	PROPN
ftr-435	2351	2	form	form	NOUN
ftr-435	2351	3	also	also	ADV
ftr-435	2351	4	will	will	AUX
ftr-435	2351	5	be	be	AUX
ftr-435	2351	6	followed	follow	VERB
ftr-435	2351	7	,	,	PUNCT
ftr-435	2351	8	and	and	CCONJ
ftr-435	2351	9	the	the	DET
ftr-435	2351	10	resulting	result	VERB
ftr-435	2351	11	differing	differ	VERB
ftr-435	2351	12	tax	tax	NOUN
ftr-435	2351	13	consequences	consequence	NOUN
ftr-435	2351	14	respected	respect	VERB
ftr-435	2351	15	,	,	PUNCT
ftr-435	2351	16	with	with	ADP
ftr-435	2351	17	regard	regard	NOUN
ftr-435	2351	18	to	to	ADP
ftr-435	2351	19	corporate	corporate	ADJ
ftr-435	2351	20	divisions	division	NOUN
ftr-435	2351	21	if	if	SCONJ
ftr-435	2351	22	the	the	DET
ftr-435	2351	23	partnership	partnership	NOUN
ftr-435	2351	24	undertakes	undertake	VERB
ftr-435	2351	25	the	the	DET
ftr-435	2351	26	steps	step	NOUN
ftr-435	2351	27	of	of	ADP
ftr-435	2351	28	either	either	CCONJ
ftr-435	2351	29	the	the	DET
ftr-435	2351	30	assets	asset	NOUN
ftr-435	2351	31	-	-	PUNCT
ftr-435	2351	32	over	over	ADP
ftr-435	2351	33	form	form	NOUN
ftr-435	2351	34	or	or	CCONJ
ftr-435	2351	35	the	the	DET
ftr-435	2351	36	assetsup	assetsup	ADJ
ftr-435	2351	37	form	form	NOUN
ftr-435	2351	38	.	.	PUNCT
ftr-435	2352	1	gain	gain	NOUN
ftr-435	2352	2	under	under	ADP
ftr-435	2352	3	§	§	PROPN
ftr-435	2352	4	§	§	PROPN
ftr-435	2352	5	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-435	2352	6	)	)	PUNCT
ftr-435	2352	7	and	and	CCONJ
ftr-435	2352	8	737	737	NUM
ftr-435	2352	9	often	often	ADV
ftr-435	2352	10	may	may	AUX
ftr-435	2352	11	be	be	AUX
ftr-435	2352	12	triggered	trigger	VERB
ftr-435	2352	13	when	when	SCONJ
ftr-435	2352	14	§	§	PROPN
ftr-435	2352	15	704(c	704(c	PROPN
ftr-435	2352	16	)	)	PUNCT
ftr-435	2352	17	property	property	NOUN
ftr-435	2352	18	or	or	CCONJ
ftr-435	2352	19	substituted	substitute	VERB
ftr-435	2352	20	§	§	PROPN
ftr-435	2352	21	704(c	704(c	PROPN
ftr-435	2352	22	)	)	PUNCT
ftr-435	2352	23	property	property	NOUN
ftr-435	2352	24	is	be	AUX
ftr-435	2352	25	distributed	distribute	VERB
ftr-435	2352	26	to	to	ADP
ftr-435	2352	27	certain	certain	ADJ
ftr-435	2352	28	partners	partner	NOUN
ftr-435	2352	29	in	in	ADP
ftr-435	2352	30	the	the	DET
ftr-435	2352	31	context	context	NOUN
ftr-435	2352	32	of	of	ADP
ftr-435	2352	33	partnership	partnership	NOUN
ftr-435	2352	34	divisions	division	NOUN
ftr-435	2352	35	.	.	PUNCT
ftr-435	2353	1	if	if	SCONJ
ftr-435	2353	2	a	a	DET
ftr-435	2353	3	partnership	partnership	NOUN
ftr-435	2353	4	divides	divide	VERB
ftr-435	2353	5	,	,	PUNCT
ftr-435	2353	6	the	the	DET
ftr-435	2353	7	734	734	NUM
ftr-435	2353	8	florida	florida	PROPN
ftr-435	2353	9	tax	tax	NOUN
ftr-435	2353	10	review	review	NOUN
ftr-435	2353	11	[	[	X
ftr-435	2353	12	vol.5	vol.5	ADV
ftr-435	2353	13	:	:	PUNCT
ftr-435	2353	14	si	si	NOUN
ftr-435	2353	15	transfer	transfer	NOUN
ftr-435	2353	16	to	to	ADP
ftr-435	2353	17	one	one	NUM
ftr-435	2353	18	new	new	ADJ
ftr-435	2353	19	partnership	partnership	NOUN
ftr-435	2353	20	can	can	AUX
ftr-435	2353	21	follow	follow	VERB
ftr-435	2353	22	the	the	DET
ftr-435	2353	23	assets	asset	NOUN
ftr-435	2353	24	-	-	PUNCT
ftr-435	2353	25	over	over	ADP
ftr-435	2353	26	form	form	NOUN
ftr-435	2353	27	while	while	SCONJ
ftr-435	2353	28	the	the	DET
ftr-435	2353	29	transfer	transfer	NOUN
ftr-435	2353	30	to	to	ADP
ftr-435	2353	31	the	the	DET
ftr-435	2353	32	other	other	ADJ
ftr-435	2353	33	follows	follow	VERB
ftr-435	2353	34	the	the	DET
ftr-435	2353	35	assets	asset	NOUN
ftr-435	2353	36	-	-	PUNCT
ftr-435	2353	37	up	up	ADP
ftr-435	2353	38	form	form	NOUN
ftr-435	2353	39	.	.	PUNCT
ftr-435	2354	1	all	all	DET
ftr-435	2354	2	resulting	result	VERB
ftr-435	2354	3	partnerships	partnership	NOUN
ftr-435	2354	4	are	be	AUX
ftr-435	2354	5	bound	bind	VERB
ftr-435	2354	6	by	by	ADP
ftr-435	2354	7	the	the	DET
ftr-435	2354	8	original	original	ADJ
ftr-435	2354	9	partnership	partnership	NOUN
ftr-435	2354	10	�	�	PROPN
ftr-435	2354	11	s	s	PART
ftr-435	2354	12	elections	election	NOUN
ftr-435	2354	13	.	.	PUNCT
ftr-435	2355	1	�	�	PROPN
ftr-435	2355	2	when	when	SCONJ
ftr-435	2355	3	a	a	DET
ftr-435	2355	4	partnership	partnership	NOUN
ftr-435	2355	5	divides	divide	VERB
ftr-435	2355	6	into	into	ADP
ftr-435	2355	7	two	two	NUM
ftr-435	2355	8	or	or	CCONJ
ftr-435	2355	9	more	more	ADJ
ftr-435	2355	10	partnerships	partnership	NOUN
ftr-435	2355	11	,	,	PUNCT
ftr-435	2355	12	a	a	DET
ftr-435	2355	13	resulting	result	VERB
ftr-435	2355	14	partnership	partnership	NOUN
ftr-435	2355	15	will	will	AUX
ftr-435	2355	16	be	be	AUX
ftr-435	2355	17	a	a	DET
ftr-435	2355	18	continuation	continuation	NOUN
ftr-435	2355	19	of	of	ADP
ftr-435	2355	20	the	the	DET
ftr-435	2355	21	original	original	ADJ
ftr-435	2355	22	partnership	partnership	NOUN
ftr-435	2355	23	if	if	SCONJ
ftr-435	2355	24	the	the	DET
ftr-435	2355	25	partners	partner	NOUN
ftr-435	2355	26	of	of	ADP
ftr-435	2355	27	the	the	DET
ftr-435	2355	28	continuing	continue	VERB
ftr-435	2355	29	partnership	partnership	NOUN
ftr-435	2355	30	owned	own	VERB
ftr-435	2355	31	more	more	ADJ
ftr-435	2355	32	than	than	ADP
ftr-435	2355	33	50	50	NUM
ftr-435	2355	34	percent	percent	NOUN
ftr-435	2355	35	of	of	ADP
ftr-435	2355	36	the	the	DET
ftr-435	2355	37	capital	capital	NOUN
ftr-435	2355	38	and	and	CCONJ
ftr-435	2355	39	profits	profit	NOUN
ftr-435	2355	40	of	of	ADP
ftr-435	2355	41	the	the	DET
ftr-435	2355	42	original	original	ADJ
ftr-435	2355	43	partnership	partnership	NOUN
ftr-435	2355	44	.	.	PUNCT
ftr-435	2356	1	other	other	ADJ
ftr-435	2356	2	partnerships	partnership	NOUN
ftr-435	2356	3	are	be	AUX
ftr-435	2356	4	new	new	ADJ
ftr-435	2356	5	partnerships	partnership	NOUN
ftr-435	2356	6	,	,	PUNCT
ftr-435	2356	7	and	and	CCONJ
ftr-435	2356	8	their	their	PRON
ftr-435	2356	9	partners	partner	NOUN
ftr-435	2356	10	are	be	AUX
ftr-435	2356	11	treated	treat	VERB
ftr-435	2356	12	as	as	ADP
ftr-435	2356	13	having	having	AUX
ftr-435	2356	14	had	have	AUX
ftr-435	2356	15	their	their	PRON
ftr-435	2356	16	original	original	ADJ
ftr-435	2356	17	partnership	partnership	NOUN
ftr-435	2356	18	interests	interest	NOUN
ftr-435	2356	19	liquidated	liquidate	VERB
ftr-435	2356	20	in	in	ADP
ftr-435	2356	21	the	the	DET
ftr-435	2356	22	division	division	NOUN
ftr-435	2356	23	.	.	PUNCT
ftr-435	2357	1	�	�	PROPN
ftr-435	2358	1	the	the	DET
ftr-435	2358	2	rules	rule	NOUN
ftr-435	2358	3	are	be	AUX
ftr-435	2358	4	generally	generally	ADV
ftr-435	2358	5	effective	effective	ADJ
ftr-435	2358	6	as	as	ADP
ftr-435	2358	7	of	of	ADP
ftr-435	2358	8	1/4/01	1/4/01	NUM
ftr-435	2358	9	,	,	PUNCT
ftr-435	2358	10	with	with	ADP
ftr-435	2358	11	an	an	DET
ftr-435	2358	12	elective	elective	ADJ
ftr-435	2358	13	effective	effective	ADJ
ftr-435	2358	14	date	date	NOUN
ftr-435	2358	15	of	of	ADP
ftr-435	2358	16	1/11/00	1/11/00	NUM
ftr-435	2358	17	.	.	PUNCT
ftr-435	2359	1	d.	d.	PROPN
ftr-435	2359	2	partnership	partnership	PROPN
ftr-435	2359	3	audit	audit	PROPN
ftr-435	2359	4	rules	rule	VERB
ftr-435	2359	5	1	1	NUM
ftr-435	2359	6	.	.	PUNCT
ftr-435	2360	1	and	and	CCONJ
ftr-435	2360	2	you	you	PRON
ftr-435	2360	3	thought	think	VERB
ftr-435	2360	4	the	the	DET
ftr-435	2360	5	partnership	partnership	NOUN
ftr-435	2360	6	level	level	NOUN
ftr-435	2360	7	audit	audit	NOUN
ftr-435	2360	8	rules	rule	NOUN
ftr-435	2360	9	were	be	AUX
ftr-435	2360	10	procedural	procedural	ADJ
ftr-435	2360	11	simplification	simplification	NOUN
ftr-435	2360	12	.	.	PUNCT
ftr-435	2361	1	gaf	gaf	PROPN
ftr-435	2361	2	corp	corp	PROPN
ftr-435	2361	3	.	.	PROPN
ftr-435	2362	1	v.	v.	PROPN
ftr-435	2362	2	commissioner	commissioner	PROPN
ftr-435	2362	3	,	,	PUNCT
ftr-435	2362	4	114	114	NUM
ftr-435	2362	5	t.c	t.c	PROPN
ftr-435	2362	6	.	.	PROPN
ftr-435	2363	1	519	519	NUM
ftr-435	2363	2	(	(	PUNCT
ftr-435	2363	3	6/29/00	6/29/00	NUM
ftr-435	2363	4	)	)	PUNCT
ftr-435	2363	5	(	(	PUNCT
ftr-435	2363	6	reviewed	review	VERB
ftr-435	2363	7	,	,	PUNCT
ftr-435	2363	8	10	10	NUM
ftr-435	2363	9	-	-	SYM
ftr-435	2363	10	3	3	NUM
ftr-435	2363	11	)	)	PUNCT
ftr-435	2363	12	.	.	PUNCT
ftr-435	2364	1	the	the	DET
ftr-435	2364	2	question	question	NOUN
ftr-435	2364	3	was	be	AUX
ftr-435	2364	4	whether	whether	SCONJ
ftr-435	2364	5	the	the	DET
ftr-435	2364	6	transfer	transfer	NOUN
ftr-435	2364	7	of	of	ADP
ftr-435	2364	8	property	property	NOUN
ftr-435	2364	9	to	to	ADP
ftr-435	2364	10	a	a	DET
ftr-435	2364	11	partnership	partnership	NOUN
ftr-435	2364	12	[	[	X
ftr-435	2364	13	rhone	rhone	NOUN
ftr-435	2364	14	-	-	PUNCT
ftr-435	2364	15	poulenc	poulenc	NOUN
ftr-435	2364	16	surfactants	surfactant	NOUN
ftr-435	2364	17	&	&	CCONJ
ftr-435	2364	18	specialties	specialty	NOUN
ftr-435	2364	19	,	,	PUNCT
ftr-435	2364	20	l.p	l.p	PROPN
ftr-435	2364	21	.	.	PROPN
ftr-435	2364	22	]	]	PUNCT
ftr-435	2364	23	was	be	AUX
ftr-435	2364	24	to	to	PART
ftr-435	2364	25	be	be	AUX
ftr-435	2364	26	treated	treat	VERB
ftr-435	2364	27	as	as	ADP
ftr-435	2364	28	a	a	DET
ftr-435	2364	29	sale	sale	NOUN
ftr-435	2364	30	or	or	CCONJ
ftr-435	2364	31	as	as	ADP
ftr-435	2364	32	a	a	DET
ftr-435	2364	33	contribution	contribution	NOUN
ftr-435	2364	34	to	to	ADP
ftr-435	2364	35	capital	capital	PROPN
ftr-435	2364	36	�	�	PROPN
ftr-435	2364	37	an	an	DET
ftr-435	2364	38	$	$	SYM
ftr-435	2364	39	80	80	NUM
ftr-435	2364	40	million	million	NUM
ftr-435	2364	41	question	question	NOUN
ftr-435	2364	42	.	.	PUNCT
ftr-435	2365	1	the	the	DET
ftr-435	2365	2	irs	irs	PROPN
ftr-435	2365	3	issued	issue	VERB
ftr-435	2365	4	both	both	CCONJ
ftr-435	2365	5	a	a	DET
ftr-435	2365	6	statutory	statutory	ADJ
ftr-435	2365	7	notice	notice	NOUN
ftr-435	2365	8	to	to	ADP
ftr-435	2365	9	gaf	gaf	PROPN
ftr-435	2365	10	and	and	CCONJ
ftr-435	2365	11	an	an	DET
ftr-435	2365	12	fpaa	fpaa	NOUN
ftr-435	2365	13	to	to	ADP
ftr-435	2365	14	the	the	DET
ftr-435	2365	15	partnership	partnership	NOUN
ftr-435	2365	16	.	.	PUNCT
ftr-435	2366	1	judge	judge	PROPN
ftr-435	2366	2	ruwe	ruwe	PROPN
ftr-435	2366	3	,	,	PUNCT
ftr-435	2366	4	for	for	ADP
ftr-435	2366	5	the	the	DET
ftr-435	2366	6	majority	majority	NOUN
ftr-435	2366	7	,	,	PUNCT
ftr-435	2366	8	decided	decide	VERB
ftr-435	2366	9	that	that	SCONJ
ftr-435	2366	10	a	a	DET
ftr-435	2366	11	deficiency	deficiency	NOUN
ftr-435	2366	12	notice	notice	NOUN
ftr-435	2366	13	based	base	VERB
ftr-435	2366	14	on	on	ADP
ftr-435	2366	15	�	�	PROPN
ftr-435	2366	16	affected	affect	VERB
ftr-435	2366	17	items	item	NOUN
ftr-435	2366	18	�	�	PROPN
ftr-435	2366	19	issued	issue	VERB
ftr-435	2366	20	prior	prior	ADV
ftr-435	2366	21	to	to	ADP
ftr-435	2366	22	completion	completion	NOUN
ftr-435	2366	23	of	of	ADP
ftr-435	2366	24	the	the	DET
ftr-435	2366	25	related	related	ADJ
ftr-435	2366	26	partnership	partnership	NOUN
ftr-435	2366	27	-	-	PUNCT
ftr-435	2366	28	level	level	NOUN
ftr-435	2366	29	proceedings	proceeding	NOUN
ftr-435	2366	30	is	be	AUX
ftr-435	2366	31	invalid	invalid	ADJ
ftr-435	2366	32	,	,	PUNCT
ftr-435	2366	33	so	so	ADV
ftr-435	2366	34	the	the	DET
ftr-435	2366	35	tax	tax	NOUN
ftr-435	2366	36	court	court	NOUN
ftr-435	2366	37	proceeding	proceeding	NOUN
ftr-435	2366	38	based	base	VERB
ftr-435	2366	39	on	on	ADP
ftr-435	2366	40	the	the	DET
ftr-435	2366	41	deficiency	deficiency	NOUN
ftr-435	2366	42	notice	notice	NOUN
ftr-435	2366	43	must	must	AUX
ftr-435	2366	44	be	be	AUX
ftr-435	2366	45	dismissed	dismiss	VERB
ftr-435	2366	46	for	for	ADP
ftr-435	2366	47	lack	lack	NOUN
ftr-435	2366	48	of	of	ADP
ftr-435	2366	49	jurisdiction	jurisdiction	NOUN
ftr-435	2366	50	.	.	PUNCT
ftr-435	2367	1	�	�	PROPN
ftr-435	2367	2	judge	judge	PROPN
ftr-435	2367	3	halpern	halpern	PROPN
ftr-435	2367	4	,	,	PUNCT
ftr-435	2367	5	in	in	ADP
ftr-435	2367	6	dissent	dissent	NOUN
ftr-435	2367	7	,	,	PUNCT
ftr-435	2367	8	would	would	AUX
ftr-435	2367	9	overrule	overrule	VERB
ftr-435	2367	10	the	the	DET
ftr-435	2367	11	maxwell	maxwell	PROPN
ftr-435	2367	12	v.	v.	PROPN
ftr-435	2367	13	commissioner	commissioner	PROPN
ftr-435	2367	14	,	,	PUNCT
ftr-435	2367	15	87	87	NUM
ftr-435	2367	16	t.c	t.c	PROPN
ftr-435	2367	17	.	.	PROPN
ftr-435	2368	1	783	783	NUM
ftr-435	2368	2	(	(	PUNCT
ftr-435	2368	3	1986	1986	NUM
ftr-435	2368	4	)	)	PUNCT
ftr-435	2368	5	,	,	PUNCT
ftr-435	2368	6	line	line	NOUN
ftr-435	2368	7	of	of	ADP
ftr-435	2368	8	cases	case	NOUN
ftr-435	2368	9	to	to	ADP
ftr-435	2368	10	the	the	DET
ftr-435	2368	11	extent	extent	NOUN
ftr-435	2368	12	they	they	PRON
ftr-435	2368	13	hold	hold	VERB
ftr-435	2368	14	the	the	DET
ftr-435	2368	15	tax	tax	NOUN
ftr-435	2368	16	court	court	NOUN
ftr-435	2368	17	lacks	lack	VERB
ftr-435	2368	18	subject	subject	ADJ
ftr-435	2368	19	matter	matter	NOUN
ftr-435	2368	20	jurisdiction	jurisdiction	NOUN
ftr-435	2368	21	to	to	PART
ftr-435	2368	22	redetermine	redetermine	VERB
ftr-435	2368	23	a	a	DET
ftr-435	2368	24	deficiency	deficiency	NOUN
ftr-435	2368	25	attributable	attributable	ADJ
ftr-435	2368	26	until	until	SCONJ
ftr-435	2368	27	the	the	DET
ftr-435	2368	28	related	related	ADJ
ftr-435	2368	29	partnership	partnership	NOUN
ftr-435	2368	30	proceeding	proceeding	NOUN
ftr-435	2368	31	is	be	AUX
ftr-435	2368	32	completed	complete	VERB
ftr-435	2368	33	.	.	PUNCT
ftr-435	2369	1	the	the	DET
ftr-435	2369	2	minority	minority	NOUN
ftr-435	2369	3	2002	2002	NUM
ftr-435	2369	4	]	]	PUNCT
ftr-435	2369	5	recent	recent	ADJ
ftr-435	2369	6	developments	development	NOUN
ftr-435	2369	7	in	in	ADP
ftr-435	2369	8	federal	federal	ADJ
ftr-435	2369	9	income	income	NOUN
ftr-435	2369	10	taxation	taxation	NOUN
ftr-435	2369	11	735	735	NUM
ftr-435	2369	12	would	would	AUX
ftr-435	2369	13	not	not	PART
ftr-435	2369	14	dismiss	dismiss	VERB
ftr-435	2369	15	,	,	PUNCT
ftr-435	2369	16	but	but	CCONJ
ftr-435	2369	17	only	only	ADV
ftr-435	2369	18	defer	defer	VERB
ftr-435	2369	19	proceeding	proceeding	NOUN
ftr-435	2369	20	until	until	ADP
ftr-435	2369	21	consideration	consideration	NOUN
ftr-435	2369	22	of	of	ADP
ftr-435	2369	23	the	the	DET
ftr-435	2369	24	affected	affect	VERB
ftr-435	2369	25	items	item	NOUN
ftr-435	2369	26	is	be	AUX
ftr-435	2369	27	appropriate	appropriate	ADJ
ftr-435	2369	28	.	.	PUNCT
ftr-435	2370	1	a.	a.	NOUN
ftr-435	2370	2	rhone	rhone	PROPN
ftr-435	2370	3	-	-	PUNCT
ftr-435	2370	4	poulenc	poulenc	PROPN
ftr-435	2370	5	surfactants	surfactant	NOUN
ftr-435	2370	6	&	&	CCONJ
ftr-435	2370	7	specialties	specialty	NOUN
ftr-435	2370	8	,	,	PUNCT
ftr-435	2370	9	l.p	l.p	PROPN
ftr-435	2370	10	.	.	PROPN
ftr-435	2370	11	v.	v.	PROPN
ftr-435	2370	12	commissioner	commissioner	PROPN
ftr-435	2370	13	,	,	PUNCT
ftr-435	2370	14	114	114	NUM
ftr-435	2370	15	t.c	t.c	PROPN
ftr-435	2370	16	.	.	PROPN
ftr-435	2370	17	533	533	NUM
ftr-435	2370	18	(	(	PUNCT
ftr-435	2370	19	6/29/00	6/29/00	NUM
ftr-435	2370	20	)	)	PUNCT
ftr-435	2370	21	(	(	PUNCT
ftr-435	2370	22	reviewed	review	VERB
ftr-435	2370	23	,	,	PUNCT
ftr-435	2370	24	8	8	NUM
ftr-435	2370	25	-	-	SYM
ftr-435	2370	26	6	6	NUM
ftr-435	2370	27	)	)	PUNCT
ftr-435	2370	28	.	.	PUNCT
ftr-435	2371	1	this	this	DET
ftr-435	2371	2	case	case	NOUN
ftr-435	2371	3	deals	deal	VERB
ftr-435	2371	4	with	with	ADP
ftr-435	2371	5	gaf	gaf	PROPN
ftr-435	2371	6	�	�	PROPN
ftr-435	2371	7	s	s	PART
ftr-435	2371	8	motion	motion	NOUN
ftr-435	2371	9	for	for	ADP
ftr-435	2371	10	summary	summary	NOUN
ftr-435	2371	11	judgment	judgment	NOUN
ftr-435	2372	1	[	[	X
ftr-435	2372	2	based	base	VERB
ftr-435	2372	3	upon	upon	SCONJ
ftr-435	2372	4	the	the	DET
ftr-435	2372	5	running	running	NOUN
ftr-435	2372	6	of	of	ADP
ftr-435	2372	7	the	the	DET
ftr-435	2372	8	statute	statute	NOUN
ftr-435	2372	9	of	of	ADP
ftr-435	2372	10	limitations	limitation	NOUN
ftr-435	2372	11	]	]	PUNCT
ftr-435	2372	12	in	in	ADP
ftr-435	2372	13	the	the	DET
ftr-435	2372	14	partnership	partnership	NOUN
ftr-435	2372	15	level	level	NOUN
ftr-435	2372	16	proceeding	proceeding	NOUN
ftr-435	2372	17	,	,	PUNCT
ftr-435	2372	18	which	which	PRON
ftr-435	2372	19	was	be	AUX
ftr-435	2372	20	denied	deny	VERB
ftr-435	2372	21	.	.	PUNCT
ftr-435	2373	1	the	the	DET
ftr-435	2373	2	majority	majority	NOUN
ftr-435	2373	3	did	do	AUX
ftr-435	2373	4	not	not	PART
ftr-435	2373	5	view	view	VERB
ftr-435	2373	6	dismissal	dismissal	NOUN
ftr-435	2373	7	of	of	ADP
ftr-435	2373	8	the	the	DET
ftr-435	2373	9	partner	partner	NOUN
ftr-435	2373	10	-	-	PUNCT
ftr-435	2373	11	level	level	NOUN
ftr-435	2373	12	case	case	NOUN
ftr-435	2373	13	as	as	ADP
ftr-435	2373	14	mooting	moot	VERB
ftr-435	2373	15	the	the	DET
ftr-435	2373	16	partnership	partnership	NOUN
ftr-435	2373	17	-	-	PUNCT
ftr-435	2373	18	level	level	NOUN
ftr-435	2373	19	case	case	NOUN
ftr-435	2373	20	.	.	PUNCT
ftr-435	2374	1	b.	b.	PROPN
ftr-435	2374	2	appeal	appeal	PROPN
ftr-435	2374	3	dismissed	dismiss	VERB
ftr-435	2374	4	because	because	SCONJ
ftr-435	2374	5	there	there	PRON
ftr-435	2374	6	was	be	VERB
ftr-435	2374	7	no	no	DET
ftr-435	2374	8	case	case	NOUN
ftr-435	2374	9	or	or	CCONJ
ftr-435	2374	10	controversy	controversy	NOUN
ftr-435	2374	11	.	.	PUNCT
ftr-435	2375	1	rhone	rhone	NOUN
ftr-435	2375	2	-	-	PUNCT
ftr-435	2375	3	poulenc	poulenc	PROPN
ftr-435	2375	4	surfactants	surfactant	NOUN
ftr-435	2375	5	&	&	CCONJ
ftr-435	2375	6	specialties	specialty	NOUN
ftr-435	2375	7	,	,	PUNCT
ftr-435	2375	8	l.p	l.p	PROPN
ftr-435	2375	9	.	.	PROPN
ftr-435	2376	1	v.	v.	PROPN
ftr-435	2376	2	commissioner	commissioner	PROPN
ftr-435	2376	3	,	,	PUNCT
ftr-435	2376	4	249	249	NUM
ftr-435	2376	5	f.3d	f.3d	NUM
ftr-435	2376	6	175	175	NUM
ftr-435	2376	7	,	,	PUNCT
ftr-435	2376	8	2001	2001	NUM
ftr-435	2376	9	-	-	SYM
ftr-435	2376	10	1	1	NUM
ftr-435	2376	11	u.s.t.c	u.s.t.c	PROPN
ftr-435	2376	12	.	.	PROPN
ftr-435	2376	13	¶	¶	PROPN
ftr-435	2376	14	50,412	50,412	NUM
ftr-435	2376	15	,	,	PUNCT
ftr-435	2376	16	87	87	NUM
ftr-435	2376	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2376	18	2023	2023	NUM
ftr-435	2376	19	(	(	PUNCT
ftr-435	2376	20	3rd	3rd	ADJ
ftr-435	2376	21	cir	cir	NOUN
ftr-435	2376	22	.	.	PUNCT
ftr-435	2376	23	5/1/01	5/1/01	NUM
ftr-435	2376	24	)	)	PUNCT
ftr-435	2376	25	,	,	PUNCT
ftr-435	2376	26	dismissing	dismiss	VERB
ftr-435	2376	27	appeal	appeal	NOUN
ftr-435	2376	28	from	from	ADP
ftr-435	2376	29	114	114	NUM
ftr-435	2376	30	t.c	t.c	PROPN
ftr-435	2376	31	.	.	PROPN
ftr-435	2376	32	533	533	NUM
ftr-435	2376	33	(	(	PUNCT
ftr-435	2376	34	6/29/00	6/29/00	NUM
ftr-435	2376	35	)	)	PUNCT
ftr-435	2376	36	.	.	PUNCT
ftr-435	2377	1	the	the	DET
ftr-435	2377	2	tax	tax	NOUN
ftr-435	2377	3	court	court	NOUN
ftr-435	2377	4	certified	certify	VERB
ftr-435	2377	5	the	the	DET
ftr-435	2377	6	denial	denial	NOUN
ftr-435	2377	7	of	of	ADP
ftr-435	2377	8	gaf	gaf	PROPN
ftr-435	2377	9	�	�	PROPN
ftr-435	2377	10	s	s	PART
ftr-435	2377	11	motion	motion	NOUN
ftr-435	2377	12	for	for	ADP
ftr-435	2377	13	summary	summary	NOUN
ftr-435	2377	14	judgment	judgment	NOUN
ftr-435	2377	15	for	for	ADP
ftr-435	2377	16	interlocutory	interlocutory	NOUN
ftr-435	2377	17	appeal	appeal	NOUN
ftr-435	2377	18	under	under	ADP
ftr-435	2377	19	§	§	PROPN
ftr-435	2377	20	7482(a	7482(a	NOUN
ftr-435	2377	21	)	)	PUNCT
ftr-435	2377	22	.	.	PUNCT
ftr-435	2378	1	the	the	DET
ftr-435	2378	2	court	court	NOUN
ftr-435	2378	3	of	of	ADP
ftr-435	2378	4	appeals	appeal	NOUN
ftr-435	2378	5	held	hold	VERB
ftr-435	2378	6	that	that	SCONJ
ftr-435	2378	7	the	the	DET
ftr-435	2378	8	petition	petition	NOUN
ftr-435	2378	9	for	for	ADP
ftr-435	2378	10	interlocutory	interlocutory	NOUN
ftr-435	2378	11	appeal	appeal	NOUN
ftr-435	2378	12	was	be	AUX
ftr-435	2378	13	improvidently	improvidently	ADV
ftr-435	2378	14	granted	grant	VERB
ftr-435	2378	15	because	because	SCONJ
ftr-435	2378	16	the	the	DET
ftr-435	2378	17	tax	tax	NOUN
ftr-435	2378	18	court	court	NOUN
ftr-435	2378	19	had	have	AUX
ftr-435	2378	20	reserved	reserve	VERB
ftr-435	2378	21	for	for	ADP
ftr-435	2378	22	decision	decision	NOUN
ftr-435	2378	23	issues	issue	NOUN
ftr-435	2378	24	[	[	X
ftr-435	2378	25	whether	whether	SCONJ
ftr-435	2378	26	the	the	DET
ftr-435	2378	27	partnership	partnership	NOUN
ftr-435	2378	28	was	be	AUX
ftr-435	2378	29	a	a	DET
ftr-435	2378	30	sham	sham	NOUN
ftr-435	2378	31	and	and	CCONJ
ftr-435	2378	32	the	the	DET
ftr-435	2378	33	transaction	transaction	NOUN
ftr-435	2378	34	in	in	ADP
ftr-435	2378	35	question	question	NOUN
ftr-435	2378	36	was	be	AUX
ftr-435	2378	37	a	a	DET
ftr-435	2378	38	sale	sale	NOUN
ftr-435	2378	39	and	and	CCONJ
ftr-435	2378	40	not	not	PART
ftr-435	2378	41	a	a	DET
ftr-435	2378	42	contribution	contribution	NOUN
ftr-435	2378	43	followed	follow	VERB
ftr-435	2378	44	by	by	ADP
ftr-435	2378	45	a	a	DET
ftr-435	2378	46	distribution	distribution	NOUN
ftr-435	2378	47	]	]	PUNCT
ftr-435	2378	48	that	that	PRON
ftr-435	2378	49	would	would	AUX
ftr-435	2378	50	affect	affect	VERB
ftr-435	2378	51	the	the	DET
ftr-435	2378	52	ripeness	ripeness	NOUN
ftr-435	2378	53	for	for	ADP
ftr-435	2378	54	appeal	appeal	NOUN
ftr-435	2378	55	.	.	PUNCT
ftr-435	2379	1	if	if	SCONJ
ftr-435	2379	2	the	the	DET
ftr-435	2379	3	transaction	transaction	NOUN
ftr-435	2379	4	were	be	AUX
ftr-435	2379	5	a	a	DET
ftr-435	2379	6	sale	sale	NOUN
ftr-435	2379	7	,	,	PUNCT
ftr-435	2379	8	§	§	PROPN
ftr-435	2379	9	6233(a	6233(a	NOUN
ftr-435	2379	10	)	)	PUNCT
ftr-435	2379	11	would	would	AUX
ftr-435	2379	12	not	not	PART
ftr-435	2379	13	extend	extend	VERB
ftr-435	2379	14	the	the	DET
ftr-435	2379	15	partnership	partnership	NOUN
ftr-435	2379	16	audit	audit	NOUN
ftr-435	2379	17	rules	rule	NOUN
ftr-435	2379	18	to	to	ADP
ftr-435	2379	19	gaf	gaf	VERB
ftr-435	2379	20	because	because	SCONJ
ftr-435	2379	21	it	it	PRON
ftr-435	2379	22	never	never	ADV
ftr-435	2379	23	held	hold	VERB
ftr-435	2379	24	an	an	DET
ftr-435	2379	25	interest	interest	NOUN
ftr-435	2379	26	in	in	ADP
ftr-435	2379	27	the	the	DET
ftr-435	2379	28	purported	purport	VERB
ftr-435	2379	29	partnership	partnership	NOUN
ftr-435	2379	30	.	.	PUNCT
ftr-435	2380	1	2	2	X
ftr-435	2380	2	.	.	X
ftr-435	2380	3	final	final	ADJ
ftr-435	2380	4	unified	unified	ADJ
ftr-435	2380	5	partnership	partnership	NOUN
ftr-435	2380	6	audit	audit	NOUN
ftr-435	2380	7	regulations	regulation	NOUN
ftr-435	2380	8	.	.	PUNCT
ftr-435	2381	1	t.d	t.d	PROPN
ftr-435	2381	2	.	.	PROPN
ftr-435	2381	3	8965	8965	NUM
ftr-435	2381	4	,	,	PUNCT
ftr-435	2381	5	unified	unified	ADJ
ftr-435	2381	6	partnership	partnership	NOUN
ftr-435	2381	7	audit	audit	NOUN
ftr-435	2381	8	rules	rule	NOUN
ftr-435	2381	9	,	,	PUNCT
ftr-435	2381	10	66	66	NUM
ftr-435	2381	11	f.r	f.r	NOUN
ftr-435	2381	12	.	.	PROPN
ftr-435	2381	13	50541	50541	NUM
ftr-435	2381	14	(	(	PUNCT
ftr-435	2381	15	10/4/01	10/4/01	NUM
ftr-435	2381	16	)	)	PUNCT
ftr-435	2381	17	.	.	PUNCT
ftr-435	2382	1	the	the	DET
ftr-435	2382	2	final	final	ADJ
ftr-435	2382	3	partnership	partnership	NOUN
ftr-435	2382	4	audit	audit	NOUN
ftr-435	2382	5	regulations	regulation	NOUN
ftr-435	2382	6	,	,	PUNCT
ftr-435	2382	7	reg	reg	NOUN
ftr-435	2382	8	.	.	PUNCT
ftr-435	2383	1	§	§	PROPN
ftr-435	2383	2	§	§	PROPN
ftr-435	2383	3	301.6221	301.6221	NUM
ftr-435	2383	4	-	-	SYM
ftr-435	2383	5	1	1	NUM
ftr-435	2383	6	through	through	ADP
ftr-435	2383	7	301.6233	301.6233	NUM
ftr-435	2383	8	-	-	SYM
ftr-435	2383	9	1	1	NUM
ftr-435	2383	10	,	,	PUNCT
ftr-435	2383	11	inclusive	inclusive	NOUN
ftr-435	2383	12	,	,	PUNCT
ftr-435	2383	13	are	be	AUX
ftr-435	2383	14	substantially	substantially	ADV
ftr-435	2383	15	similar	similar	ADJ
ftr-435	2383	16	to	to	ADP
ftr-435	2383	17	the	the	DET
ftr-435	2383	18	previously	previously	ADV
ftr-435	2383	19	proposed	propose	VERB
ftr-435	2383	20	and	and	CCONJ
ftr-435	2383	21	temporary	temporary	ADJ
ftr-435	2383	22	regulations	regulation	NOUN
ftr-435	2383	23	.	.	PUNCT
ftr-435	2384	1	numerous	numerous	ADJ
ftr-435	2384	2	clarifying	clarify	VERB
ftr-435	2384	3	changes	change	NOUN
ftr-435	2384	4	have	have	AUX
ftr-435	2384	5	been	be	AUX
ftr-435	2384	6	made	make	VERB
ftr-435	2384	7	to	to	PART
ftr-435	2384	8	reflect	reflect	VERB
ftr-435	2384	9	subsequent	subsequent	ADJ
ftr-435	2384	10	statutory	statutory	ADJ
ftr-435	2384	11	changes	change	NOUN
ftr-435	2384	12	impacting	impact	VERB
ftr-435	2384	13	partnership	partnership	NOUN
ftr-435	2384	14	level	level	NOUN
ftr-435	2384	15	determinations	determination	NOUN
ftr-435	2384	16	and	and	CCONJ
ftr-435	2384	17	judicial	judicial	ADJ
ftr-435	2384	18	interpretations	interpretation	NOUN
ftr-435	2384	19	of	of	ADP
ftr-435	2384	20	the	the	DET
ftr-435	2384	21	temporary	temporary	ADJ
ftr-435	2384	22	regulations	regulation	NOUN
ftr-435	2384	23	.	.	PUNCT
ftr-435	2385	1	�	�	PROPN
ftr-435	2385	2	partnerships	partnership	NOUN
ftr-435	2385	3	with	with	ADP
ftr-435	2385	4	a	a	DET
ftr-435	2385	5	nonresident	nonresident	ADJ
ftr-435	2385	6	alien	alien	ADJ
ftr-435	2385	7	partner	partner	NOUN
ftr-435	2385	8	can	can	AUX
ftr-435	2385	9	not	not	PART
ftr-435	2385	10	qualify	qualify	VERB
ftr-435	2385	11	for	for	ADP
ftr-435	2385	12	the	the	DET
ftr-435	2385	13	small	small	ADJ
ftr-435	2385	14	partnership	partnership	NOUN
ftr-435	2385	15	exemption	exemption	NOUN
ftr-435	2385	16	of	of	ADP
ftr-435	2385	17	§	§	PROPN
ftr-435	2385	18	6231(a)(1)(b)(i	6231(a)(1)(b)(i	PROPN
ftr-435	2385	19	)	)	PUNCT
ftr-435	2385	20	.	.	PUNCT
ftr-435	2386	1	�	�	PROPN
ftr-435	2386	2	the	the	DET
ftr-435	2386	3	passive	passive	ADJ
ftr-435	2386	4	activity	activity	NOUN
ftr-435	2386	5	loss	loss	NOUN
ftr-435	2386	6	rules	rule	NOUN
ftr-435	2386	7	of	of	ADP
ftr-435	2386	8	§	§	PROPN
ftr-435	2386	9	469	469	NUM
ftr-435	2386	10	are	be	AUX
ftr-435	2386	11	an	an	DET
ftr-435	2386	12	affected	affected	ADJ
ftr-435	2386	13	item	item	NOUN
ftr-435	2386	14	[	[	X
ftr-435	2386	15	reg	reg	NOUN
ftr-435	2386	16	.	.	PUNCT
ftr-435	2387	1	§	§	PROPN
ftr-435	2387	2	301.62331(a)(5)-1	301.62331(a)(5)-1	NUM
ftr-435	2387	3	]	]	X
ftr-435	2387	4	that	that	PRON
ftr-435	2387	5	will	will	AUX
ftr-435	2387	6	be	be	AUX
ftr-435	2387	7	directly	directly	ADV
ftr-435	2387	8	assessed	assess	VERB
ftr-435	2387	9	with	with	ADP
ftr-435	2387	10	respect	respect	NOUN
ftr-435	2387	11	to	to	ADP
ftr-435	2387	12	individual	individual	ADJ
ftr-435	2387	13	partners	partner	NOUN
ftr-435	2387	14	following	follow	VERB
ftr-435	2387	15	the	the	DET
ftr-435	2387	16	partnership	partnership	NOUN
ftr-435	2387	17	level	level	NOUN
ftr-435	2387	18	proceeding	proceeding	NOUN
ftr-435	2387	19	.	.	PUNCT
ftr-435	2388	1	�	�	PROPN
ftr-435	2388	2	if	if	SCONJ
ftr-435	2388	3	the	the	DET
ftr-435	2388	4	irs	irs	PROPN
ftr-435	2388	5	fails	fail	VERB
ftr-435	2388	6	to	to	PART
ftr-435	2388	7	provide	provide	VERB
ftr-435	2388	8	a	a	DET
ftr-435	2388	9	partner	partner	NOUN
ftr-435	2388	10	with	with	ADP
ftr-435	2388	11	timely	timely	ADJ
ftr-435	2388	12	notice	notice	NOUN
ftr-435	2388	13	of	of	ADP
ftr-435	2388	14	the	the	DET
ftr-435	2388	15	beginning	beginning	NOUN
ftr-435	2388	16	of	of	ADP
ftr-435	2388	17	an	an	DET
ftr-435	2388	18	administrative	administrative	ADJ
ftr-435	2388	19	proceeding	proceeding	NOUN
ftr-435	2388	20	(	(	PUNCT
ftr-435	2388	21	nbap	nbap	ADV
ftr-435	2388	22	)	)	PUNCT
ftr-435	2388	23	as	as	SCONJ
ftr-435	2388	24	required	require	VERB
ftr-435	2388	25	by	by	ADP
ftr-435	2388	26	§	§	PROPN
ftr-435	2388	27	6223	6223	NUM
ftr-435	2388	28	,	,	PUNCT
ftr-435	2388	29	the	the	DET
ftr-435	2388	30	partner	partner	NOUN
ftr-435	2388	31	may	may	AUX
ftr-435	2388	32	,	,	PUNCT
ftr-435	2388	33	under	under	ADP
ftr-435	2388	34	reg	reg	NOUN
ftr-435	2388	35	.	.	PUNCT
ftr-435	2389	1	§	§	PROPN
ftr-435	2389	2	301.6223(e)-2(c)(2	301.6223(e)-2(c)(2	NUM
ftr-435	2389	3	)	)	PUNCT
ftr-435	2389	4	,	,	PUNCT
ftr-435	2389	5	elect	elect	VERB
ftr-435	2389	6	to	to	PART
ftr-435	2389	7	have	have	VERB
ftr-435	2389	8	either	either	CCONJ
ftr-435	2389	9	the	the	DET
ftr-435	2389	10	fpaa	fpaa	NOUN
ftr-435	2389	11	,	,	PUNCT
ftr-435	2389	12	a	a	DET
ftr-435	2389	13	court	court	NOUN
ftr-435	2389	14	decision	decision	NOUN
ftr-435	2389	15	,	,	PUNCT
ftr-435	2389	16	a	a	DET
ftr-435	2389	17	consistent	consistent	ADJ
ftr-435	2389	18	settlement	settlement	NOUN
ftr-435	2389	19	agreement	agreement	NOUN
ftr-435	2389	20	,	,	PUNCT
ftr-435	2389	21	or	or	CCONJ
ftr-435	2389	22	conversion	conversion	NOUN
ftr-435	2389	23	to	to	ADP
ftr-435	2389	24	nonpartnership	nonpartnership	NOUN
ftr-435	2389	25	items	item	NOUN
ftr-435	2389	26	apply	apply	VERB
ftr-435	2389	27	to	to	ADP
ftr-435	2389	28	that	that	DET
ftr-435	2389	29	partner	partner	NOUN
ftr-435	2389	30	�	�	PROPN
ftr-435	2389	31	s	s	PART
ftr-435	2389	32	partnership	partnership	NOUN
ftr-435	2389	33	items	item	NOUN
ftr-435	2389	34	.	.	PUNCT
ftr-435	2390	1	�	�	PROPN
ftr-435	2390	2	the	the	DET
ftr-435	2390	3	final	final	ADJ
ftr-435	2390	4	regulations	regulation	NOUN
ftr-435	2390	5	clarify	clarify	VERB
ftr-435	2390	6	that	that	SCONJ
ftr-435	2390	7	the	the	DET
ftr-435	2390	8	election	election	NOUN
ftr-435	2390	9	must	must	AUX
ftr-435	2390	10	be	be	AUX
ftr-435	2390	11	mailed	mail	VERB
ftr-435	2390	12	within	within	ADP
ftr-435	2390	13	45	45	NUM
ftr-435	2390	14	days	day	NOUN
ftr-435	2390	15	after	after	ADP
ftr-435	2390	16	the	the	DET
ftr-435	2390	17	mailing	mailing	NOUN
ftr-435	2390	18	of	of	ADP
ftr-435	2390	19	the	the	DET
ftr-435	2390	20	fpaa	fpaa	NOUN
ftr-435	2390	21	,	,	PUNCT
ftr-435	2390	22	not	not	PART
ftr-435	2390	23	the	the	DET
ftr-435	2390	24	nbap	nbap	NOUN
ftr-435	2390	25	.	.	PUNCT
ftr-435	2391	1	736	736	NUM
ftr-435	2391	2	florida	florida	PROPN
ftr-435	2391	3	tax	tax	NOUN
ftr-435	2391	4	review	review	NOUN
ftr-435	2391	5	[	[	X
ftr-435	2391	6	vol.5	vol.5	ADV
ftr-435	2391	7	:	:	PUNCT
ftr-435	2391	8	si	si	PROPN
ftr-435	2391	9	�	�	PROPN
ftr-435	2391	10	the	the	DET
ftr-435	2391	11	final	final	ADJ
ftr-435	2391	12	regulations	regulation	NOUN
ftr-435	2391	13	conform	conform	VERB
ftr-435	2391	14	to	to	ADP
ftr-435	2391	15	changes	change	NOUN
ftr-435	2391	16	in	in	ADP
ftr-435	2391	17	the	the	DET
ftr-435	2391	18	1997	1997	NUM
ftr-435	2391	19	act	act	NOUN
ftr-435	2391	20	providing	provide	VERB
ftr-435	2391	21	that	that	DET
ftr-435	2391	22	partnership	partnership	NOUN
ftr-435	2391	23	-	-	PUNCT
ftr-435	2391	24	level	level	NOUN
ftr-435	2391	25	proceedings	proceeding	NOUN
ftr-435	2391	26	include	include	VERB
ftr-435	2391	27	the	the	DET
ftr-435	2391	28	determination	determination	NOUN
ftr-435	2391	29	of	of	ADP
ftr-435	2391	30	applicable	applicable	ADJ
ftr-435	2391	31	penalties	penalty	NOUN
ftr-435	2391	32	at	at	ADP
ftr-435	2391	33	the	the	DET
ftr-435	2391	34	partnership	partnership	NOUN
ftr-435	2391	35	level	level	NOUN
ftr-435	2391	36	,	,	PUNCT
ftr-435	2391	37	and	and	CCONJ
ftr-435	2391	38	that	that	SCONJ
ftr-435	2391	39	partners	partner	NOUN
ftr-435	2391	40	could	could	AUX
ftr-435	2391	41	raise	raise	VERB
ftr-435	2391	42	any	any	DET
ftr-435	2391	43	partner	partner	NOUN
ftr-435	2391	44	-	-	PUNCT
ftr-435	2391	45	level	level	NOUN
ftr-435	2391	46	defenses	defense	NOUN
ftr-435	2391	47	to	to	ADP
ftr-435	2391	48	the	the	DET
ftr-435	2391	49	imposition	imposition	NOUN
ftr-435	2391	50	of	of	ADP
ftr-435	2391	51	penalties	penalty	NOUN
ftr-435	2391	52	only	only	ADV
ftr-435	2391	53	in	in	ADP
ftr-435	2391	54	a	a	DET
ftr-435	2391	55	subsequent	subsequent	ADJ
ftr-435	2391	56	refund	refund	NOUN
ftr-435	2391	57	action	action	NOUN
ftr-435	2391	58	.	.	PUNCT
ftr-435	2392	1	�	�	PROPN
ftr-435	2392	2	reg	reg	PROPN
ftr-435	2392	3	.	.	PUNCT
ftr-435	2393	1	§	§	PROPN
ftr-435	2393	2	301.6224(c)-1	301.6224(c)-1	NOUN
ftr-435	2393	3	clarifies	clarify	VERB
ftr-435	2393	4	that	that	SCONJ
ftr-435	2393	5	a	a	DET
ftr-435	2393	6	settlement	settlement	NOUN
ftr-435	2393	7	agreement	agreement	NOUN
ftr-435	2393	8	between	between	ADP
ftr-435	2393	9	the	the	DET
ftr-435	2393	10	tax	tax	NOUN
ftr-435	2393	11	matters	matter	NOUN
ftr-435	2393	12	partner	partner	NOUN
ftr-435	2393	13	and	and	CCONJ
ftr-435	2393	14	the	the	DET
ftr-435	2393	15	irs	irs	PROPN
ftr-435	2393	16	with	with	ADP
ftr-435	2393	17	respect	respect	NOUN
ftr-435	2393	18	to	to	ADP
ftr-435	2393	19	penalties	penalty	NOUN
ftr-435	2393	20	,	,	PUNCT
ftr-435	2393	21	like	like	ADP
ftr-435	2393	22	a	a	DET
ftr-435	2393	23	settlement	settlement	NOUN
ftr-435	2393	24	agreement	agreement	NOUN
ftr-435	2393	25	with	with	ADP
ftr-435	2393	26	respect	respect	NOUN
ftr-435	2393	27	to	to	ADP
ftr-435	2393	28	partnership	partnership	NOUN
ftr-435	2393	29	items	item	NOUN
ftr-435	2393	30	,	,	PUNCT
ftr-435	2393	31	binds	bind	VERB
ftr-435	2393	32	partners	partner	NOUN
ftr-435	2393	33	other	other	ADJ
ftr-435	2393	34	than	than	ADP
ftr-435	2393	35	notice	notice	VERB
ftr-435	2393	36	partners	partner	NOUN
ftr-435	2393	37	and	and	CCONJ
ftr-435	2393	38	members	member	NOUN
ftr-435	2393	39	of	of	ADP
ftr-435	2393	40	a	a	DET
ftr-435	2393	41	notice	notice	NOUN
ftr-435	2393	42	group	group	NOUN
ftr-435	2393	43	.	.	PUNCT
ftr-435	2394	1	�	�	PROPN
ftr-435	2394	2	reg	reg	PROPN
ftr-435	2394	3	.	.	PUNCT
ftr-435	2395	1	§	§	PROPN
ftr-435	2395	2	301.6226(e)-1	301.6226(e)-1	NUM
ftr-435	2395	3	clarifies	clarifie	NOUN
ftr-435	2395	4	that	that	SCONJ
ftr-435	2395	5	in	in	ADP
ftr-435	2395	6	the	the	DET
ftr-435	2395	7	case	case	NOUN
ftr-435	2395	8	of	of	ADP
ftr-435	2395	9	a	a	DET
ftr-435	2395	10	petition	petition	NOUN
ftr-435	2395	11	filed	file	VERB
ftr-435	2395	12	by	by	ADP
ftr-435	2395	13	a	a	DET
ftr-435	2395	14	5	5	NUM
ftr-435	2395	15	-	-	PUNCT
ftr-435	2395	16	percent	percent	NOUN
ftr-435	2395	17	group	group	NOUN
ftr-435	2395	18	or	or	CCONJ
ftr-435	2395	19	pass	pass	VERB
ftr-435	2395	20	-	-	PUNCT
ftr-435	2395	21	thru	thru	NOUN
ftr-435	2395	22	partner	partner	NOUN
ftr-435	2395	23	,	,	PUNCT
ftr-435	2395	24	the	the	DET
ftr-435	2395	25	members	member	NOUN
ftr-435	2395	26	of	of	ADP
ftr-435	2395	27	the	the	DET
ftr-435	2395	28	group	group	NOUN
ftr-435	2395	29	or	or	CCONJ
ftr-435	2395	30	the	the	DET
ftr-435	2395	31	indirect	indirect	ADJ
ftr-435	2395	32	partners	partner	NOUN
ftr-435	2395	33	holding	hold	VERB
ftr-435	2395	34	an	an	DET
ftr-435	2395	35	interest	interest	NOUN
ftr-435	2395	36	in	in	ADP
ftr-435	2395	37	the	the	DET
ftr-435	2395	38	partnership	partnership	NOUN
ftr-435	2395	39	through	through	ADP
ftr-435	2395	40	the	the	DET
ftr-435	2395	41	pass	pass	VERB
ftr-435	2395	42	-	-	PUNCT
ftr-435	2395	43	thru	thru	NOUN
ftr-435	2395	44	partner	partner	NOUN
ftr-435	2395	45	must	must	AUX
ftr-435	2395	46	deposit	deposit	VERB
ftr-435	2395	47	the	the	DET
ftr-435	2395	48	aggregate	aggregate	ADJ
ftr-435	2395	49	amount	amount	NOUN
ftr-435	2395	50	by	by	ADP
ftr-435	2395	51	which	which	PRON
ftr-435	2395	52	their	their	PRON
ftr-435	2395	53	tax	tax	NOUN
ftr-435	2395	54	liabilities	liability	NOUN
ftr-435	2395	55	would	would	AUX
ftr-435	2395	56	be	be	AUX
ftr-435	2395	57	increased	increase	VERB
ftr-435	2395	58	if	if	SCONJ
ftr-435	2395	59	the	the	DET
ftr-435	2395	60	treatment	treatment	NOUN
ftr-435	2395	61	of	of	ADP
ftr-435	2395	62	partnership	partnership	NOUN
ftr-435	2395	63	items	item	NOUN
ftr-435	2395	64	on	on	ADP
ftr-435	2395	65	the	the	DET
ftr-435	2395	66	partners	partner	NOUN
ftr-435	2395	67	�	�	PROPN
ftr-435	2395	68	returns	return	NOUN
ftr-435	2395	69	were	be	AUX
ftr-435	2395	70	made	make	VERB
ftr-435	2395	71	consistent	consistent	ADJ
ftr-435	2395	72	with	with	ADP
ftr-435	2395	73	the	the	DET
ftr-435	2395	74	treatment	treatment	NOUN
ftr-435	2395	75	of	of	ADP
ftr-435	2395	76	partnership	partnership	NOUN
ftr-435	2395	77	items	item	NOUN
ftr-435	2395	78	on	on	ADP
ftr-435	2395	79	the	the	DET
ftr-435	2395	80	partnership	partnership	NOUN
ftr-435	2395	81	return	return	NOUN
ftr-435	2395	82	(	(	PUNCT
ftr-435	2395	83	effective	effective	ADJ
ftr-435	2395	84	for	for	ADP
ftr-435	2395	85	civil	civil	ADJ
ftr-435	2395	86	actions	action	NOUN
ftr-435	2395	87	beginning	begin	VERB
ftr-435	2395	88	on	on	ADP
ftr-435	2395	89	or	or	CCONJ
ftr-435	2395	90	after	after	ADP
ftr-435	2395	91	4/2/02	4/2/02	NUM
ftr-435	2395	92	)	)	PUNCT
ftr-435	2395	93	.	.	PUNCT
ftr-435	2396	1	�	�	PROPN
ftr-435	2396	2	the	the	DET
ftr-435	2396	3	final	final	ADJ
ftr-435	2396	4	regulations	regulation	NOUN
ftr-435	2396	5	also	also	ADV
ftr-435	2396	6	incorporate	incorporate	VERB
ftr-435	2396	7	the	the	DET
ftr-435	2396	8	holding	holding	NOUN
ftr-435	2396	9	of	of	ADP
ftr-435	2396	10	callaway	callaway	PROPN
ftr-435	2397	1	v.	v.	PROPN
ftr-435	2397	2	commissioner	commissioner	PROPN
ftr-435	2397	3	,	,	PUNCT
ftr-435	2397	4	231	231	NUM
ftr-435	2397	5	f.3d	f.3d	NUM
ftr-435	2397	6	106	106	NUM
ftr-435	2397	7	(	(	PUNCT
ftr-435	2397	8	2d	2d	NUM
ftr-435	2397	9	cir	cir	NOUN
ftr-435	2397	10	.	.	PROPN
ftr-435	2397	11	2000	2000	NUM
ftr-435	2397	12	)	)	PUNCT
ftr-435	2397	13	,	,	PUNCT
ftr-435	2398	1	holding	hold	VERB
ftr-435	2398	2	that	that	SCONJ
ftr-435	2398	3	a	a	DET
ftr-435	2398	4	wife	wife	NOUN
ftr-435	2398	5	was	be	AUX
ftr-435	2398	6	not	not	PART
ftr-435	2398	7	bound	bind	VERB
ftr-435	2398	8	by	by	ADP
ftr-435	2398	9	the	the	DET
ftr-435	2398	10	outcome	outcome	NOUN
ftr-435	2398	11	of	of	ADP
ftr-435	2398	12	a	a	DET
ftr-435	2398	13	unified	unified	ADJ
ftr-435	2398	14	partnership	partnership	NOUN
ftr-435	2398	15	proceeding	proceed	VERB
ftr-435	2398	16	where	where	SCONJ
ftr-435	2398	17	her	her	PRON
ftr-435	2398	18	husband	husband	NOUN
ftr-435	2398	19	's	's	PART
ftr-435	2398	20	partnership	partnership	NOUN
ftr-435	2398	21	items	item	NOUN
ftr-435	2398	22	converted	convert	VERB
ftr-435	2398	23	to	to	ADP
ftr-435	2398	24	nonpartnership	nonpartnership	NOUN
ftr-435	2398	25	items	item	NOUN
ftr-435	2398	26	during	during	ADP
ftr-435	2398	27	the	the	DET
ftr-435	2398	28	proceeding	proceeding	NOUN
ftr-435	2398	29	.	.	PUNCT
ftr-435	2399	1	3	3	X
ftr-435	2399	2	.	.	X
ftr-435	2399	3	phillips	phillips	PROPN
ftr-435	2399	4	v.	v.	PROPN
ftr-435	2399	5	commissioner	commissioner	PROPN
ftr-435	2399	6	,	,	PUNCT
ftr-435	2399	7	272	272	NUM
ftr-435	2399	8	f.3d	f.3d	NUM
ftr-435	2399	9	1172	1172	NUM
ftr-435	2399	10	,	,	PUNCT
ftr-435	2399	11	2002	2002	NUM
ftr-435	2399	12	-	-	SYM
ftr-435	2399	13	1	1	NUM
ftr-435	2399	14	u.s.t.c	u.s.t.c	PROPN
ftr-435	2399	15	¶	¶	NOUN
ftr-435	2399	16	50,103	50,103	NUM
ftr-435	2399	17	,	,	PUNCT
ftr-435	2399	18	88	88	NUM
ftr-435	2399	19	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2399	20	7092	7092	NUM
ftr-435	2399	21	(	(	PUNCT
ftr-435	2399	22	9th	9th	ADJ
ftr-435	2399	23	cir	cir	NOUN
ftr-435	2399	24	.	.	PUNCT
ftr-435	2400	1	12/4/01	12/4/01	NUM
ftr-435	2400	2	)	)	PUNCT
ftr-435	2400	3	.	.	PUNCT
ftr-435	2401	1	irs	irs	PROPN
ftr-435	2401	2	criminal	criminal	ADJ
ftr-435	2401	3	investigation	investigation	NOUN
ftr-435	2401	4	of	of	ADP
ftr-435	2401	5	tax	tax	NOUN
ftr-435	2401	6	matters	matter	NOUN
ftr-435	2401	7	partner	partner	NOUN
ftr-435	2401	8	hoyt	hoyt	PROPN
ftr-435	2401	9	does	do	AUX
ftr-435	2401	10	not	not	PART
ftr-435	2401	11	disqualify	disqualify	VERB
ftr-435	2401	12	him	he	PRON
ftr-435	2401	13	from	from	ADP
ftr-435	2401	14	consenting	consent	VERB
ftr-435	2401	15	to	to	ADP
ftr-435	2401	16	an	an	DET
ftr-435	2401	17	extension	extension	NOUN
ftr-435	2401	18	of	of	ADP
ftr-435	2401	19	the	the	DET
ftr-435	2401	20	statute	statute	NOUN
ftr-435	2401	21	of	of	ADP
ftr-435	2401	22	limitations	limitation	NOUN
ftr-435	2401	23	.	.	PUNCT
ftr-435	2402	1	taxpayer	taxpayer	NOUN
ftr-435	2402	2	argued	argue	VERB
ftr-435	2402	3	that	that	SCONJ
ftr-435	2402	4	transpac	transpac	PROPN
ftr-435	2402	5	drilling	drilling	NOUN
ftr-435	2402	6	venture	venture	NOUN
ftr-435	2402	7	1982	1982	NUM
ftr-435	2402	8	-	-	SYM
ftr-435	2402	9	12	12	NUM
ftr-435	2402	10	v.	v.	ADP
ftr-435	2402	11	commissioner	commissioner	NOUN
ftr-435	2402	12	,	,	PUNCT
ftr-435	2402	13	147	147	NUM
ftr-435	2402	14	f.3d	f.3d	NUM
ftr-435	2402	15	221	221	NUM
ftr-435	2402	16	(	(	PUNCT
ftr-435	2402	17	2d	2d	NUM
ftr-435	2402	18	cir	cir	NOUN
ftr-435	2402	19	.	.	PUNCT
ftr-435	2402	20	1998	1998	NUM
ftr-435	2402	21	)	)	PUNCT
ftr-435	2402	22	,	,	PUNCT
ftr-435	2402	23	which	which	PRON
ftr-435	2402	24	held	hold	VERB
ftr-435	2402	25	that	that	SCONJ
ftr-435	2402	26	a	a	DET
ftr-435	2402	27	tmp	tmp	NOUN
ftr-435	2402	28	under	under	ADP
ftr-435	2402	29	irs	irs	PROPN
ftr-435	2402	30	criminal	criminal	ADJ
ftr-435	2402	31	investigation	investigation	NOUN
ftr-435	2402	32	had	have	VERB
ftr-435	2402	33	a	a	DET
ftr-435	2402	34	disabling	disable	VERB
ftr-435	2402	35	conflict	conflict	NOUN
ftr-435	2402	36	of	of	ADP
ftr-435	2402	37	interest	interest	NOUN
ftr-435	2402	38	because	because	SCONJ
ftr-435	2402	39	his	his	PRON
ftr-435	2402	40	fiduciary	fiduciary	ADJ
ftr-435	2402	41	duty	duty	NOUN
ftr-435	2402	42	to	to	ADP
ftr-435	2402	43	his	his	PRON
ftr-435	2402	44	partners	partner	NOUN
ftr-435	2402	45	conflicted	conflict	VERB
ftr-435	2402	46	with	with	ADP
ftr-435	2402	47	his	his	PRON
ftr-435	2402	48	desire	desire	NOUN
ftr-435	2402	49	to	to	PART
ftr-435	2402	50	ingratiate	ingratiate	VERB
ftr-435	2402	51	himself	himself	PRON
ftr-435	2402	52	with	with	ADP
ftr-435	2402	53	the	the	DET
ftr-435	2402	54	irs	irs	PROPN
ftr-435	2402	55	.	.	PUNCT
ftr-435	2403	1	judge	judge	PROPN
ftr-435	2403	2	noonan	noonan	PROPN
ftr-435	2403	3	stated	state	VERB
ftr-435	2403	4	:	:	PUNCT
ftr-435	2403	5	two	two	NUM
ftr-435	2403	6	circumstances	circumstance	NOUN
ftr-435	2403	7	differentiate	differentiate	VERB
ftr-435	2403	8	this	this	DET
ftr-435	2403	9	case	case	NOUN
ftr-435	2403	10	.	.	PUNCT
ftr-435	2404	1	the	the	DET
ftr-435	2404	2	irs	irs	PROPN
ftr-435	2404	3	made	make	VERB
ftr-435	2404	4	no	no	DET
ftr-435	2404	5	attempt	attempt	NOUN
ftr-435	2404	6	to	to	PART
ftr-435	2404	7	get	get	VERB
ftr-435	2404	8	waivers	waiver	NOUN
ftr-435	2404	9	from	from	ADP
ftr-435	2404	10	limited	limited	ADJ
ftr-435	2404	11	partners	partner	NOUN
ftr-435	2404	12	.	.	PUNCT
ftr-435	2405	1	the	the	DET
ftr-435	2405	2	partnerships	partnership	NOUN
ftr-435	2405	3	for	for	ADP
ftr-435	2405	4	which	which	PRON
ftr-435	2405	5	hoyt	hoyt	PROPN
ftr-435	2405	6	was	be	AUX
ftr-435	2405	7	being	be	AUX
ftr-435	2405	8	investigated	investigate	VERB
ftr-435	2405	9	have	have	AUX
ftr-435	2405	10	not	not	PART
ftr-435	2405	11	been	be	AUX
ftr-435	2405	12	shown	show	VERB
ftr-435	2405	13	to	to	PART
ftr-435	2405	14	be	be	AUX
ftr-435	2405	15	the	the	DET
ftr-435	2405	16	partnerships	partnership	NOUN
ftr-435	2405	17	involved	involve	VERB
ftr-435	2405	18	in	in	ADP
ftr-435	2405	19	this	this	DET
ftr-435	2405	20	case	case	NOUN
ftr-435	2405	21	.	.	PUNCT
ftr-435	2406	1	it	it	PRON
ftr-435	2406	2	is	be	AUX
ftr-435	2406	3	not	not	PART
ftr-435	2406	4	intuitively	intuitively	ADV
ftr-435	2406	5	obvious	obvious	ADJ
ftr-435	2406	6	that	that	SCONJ
ftr-435	2406	7	hoyt	hoyt	PROPN
ftr-435	2406	8	did	do	VERB
ftr-435	2406	9	what	what	PRON
ftr-435	2406	10	is	be	AUX
ftr-435	2406	11	a	a	DET
ftr-435	2406	12	routine	routine	ADJ
ftr-435	2406	13	accommodation	accommodation	NOUN
ftr-435	2406	14	�	�	PROPN
ftr-435	2406	15	signing	sign	VERB
ftr-435	2406	16	a	a	DET
ftr-435	2406	17	waiver	waiver	NOUN
ftr-435	2406	18	in	in	ADP
ftr-435	2406	19	order	order	NOUN
ftr-435	2406	20	to	to	PART
ftr-435	2406	21	avoid	avoid	VERB
ftr-435	2406	22	immediate	immediate	ADJ
ftr-435	2406	23	assessment	assessment	NOUN
ftr-435	2406	24	by	by	ADP
ftr-435	2406	25	the	the	DET
ftr-435	2406	26	irs	irs	PROPN
ftr-435	2406	27	�	�	PROPN
ftr-435	2406	28	in	in	ADP
ftr-435	2406	29	order	order	NOUN
ftr-435	2406	30	to	to	PART
ftr-435	2406	31	ingratiate	ingratiate	VERB
ftr-435	2406	32	himself	himself	PRON
ftr-435	2406	33	in	in	ADP
ftr-435	2406	34	the	the	DET
ftr-435	2406	35	investigation	investigation	NOUN
ftr-435	2406	36	of	of	ADP
ftr-435	2406	37	his	his	PRON
ftr-435	2406	38	partnerships	partnership	NOUN
ftr-435	2406	39	.	.	PUNCT
ftr-435	2407	1	phillips	phillip	NOUN
ftr-435	2407	2	has	have	AUX
ftr-435	2407	3	speculated	speculate	VERB
ftr-435	2407	4	that	that	SCONJ
ftr-435	2407	5	hoyt	hoyt	PROPN
ftr-435	2407	6	so	so	ADV
ftr-435	2407	7	acted	act	VERB
ftr-435	2407	8	;	;	PUNCT
ftr-435	2407	9	he	he	PRON
ftr-435	2407	10	has	have	AUX
ftr-435	2407	11	not	not	PART
ftr-435	2407	12	proved	prove	VERB
ftr-435	2407	13	it	it	PRON
ftr-435	2407	14	.	.	PUNCT
ftr-435	2408	1	2002	2002	NUM
ftr-435	2408	2	]	]	PUNCT
ftr-435	2408	3	recent	recent	ADJ
ftr-435	2408	4	developments	development	NOUN
ftr-435	2408	5	in	in	ADP
ftr-435	2408	6	federal	federal	ADJ
ftr-435	2408	7	income	income	NOUN
ftr-435	2408	8	taxation	taxation	NOUN
ftr-435	2408	9	737	737	NUM
ftr-435	2408	10	viii	viii	NOUN
ftr-435	2408	11	.	.	PUNCT
ftr-435	2409	1	tax	tax	NOUN
ftr-435	2409	2	shelters	shelter	NOUN
ftr-435	2409	3	a.	a.	NOUN
ftr-435	2409	4	corporate	corporate	ADJ
ftr-435	2409	5	tax	tax	NOUN
ftr-435	2409	6	shelters	shelter	NOUN
ftr-435	2409	7	1	1	NUM
ftr-435	2409	8	.	.	PUNCT
ftr-435	2410	1	the	the	DET
ftr-435	2410	2	saga	saga	NOUN
ftr-435	2410	3	of	of	ADP
ftr-435	2410	4	the	the	DET
ftr-435	2410	5	merrill	merrill	PROPN
ftr-435	2410	6	lynch	lynch	PROPN
ftr-435	2410	7	marketed	market	VERB
ftr-435	2410	8	partnership	partnership	NOUN
ftr-435	2410	9	/	/	SYM
ftr-435	2410	10	contingent	contingent	NOUN
ftr-435	2410	11	installment	installment	NOUN
ftr-435	2410	12	sale	sale	NOUN
ftr-435	2410	13	corporate	corporate	ADJ
ftr-435	2410	14	tax	tax	NOUN
ftr-435	2410	15	shelter	shelter	NOUN
ftr-435	2410	16	deals	deal	NOUN
ftr-435	2410	17	continues	continue	VERB
ftr-435	2410	18	.	.	PUNCT
ftr-435	2411	1	a.	a.	NOUN
ftr-435	2411	2	tax	tax	NOUN
ftr-435	2411	3	shelter	shelter	NOUN
ftr-435	2411	4	benefits	benefit	NOUN
ftr-435	2411	5	from	from	ADP
ftr-435	2411	6	§	§	PROPN
ftr-435	2411	7	453	453	NUM
ftr-435	2411	8	contingent	contingent	NOUN
ftr-435	2411	9	sale	sale	NOUN
ftr-435	2411	10	partnership	partnership	NOUN
ftr-435	2411	11	tax	tax	NOUN
ftr-435	2411	12	shelter	shelter	NOUN
ftr-435	2411	13	not	not	PART
ftr-435	2411	14	allowed	allow	VERB
ftr-435	2411	15	because	because	SCONJ
ftr-435	2411	16	the	the	DET
ftr-435	2411	17	tax	tax	NOUN
ftr-435	2411	18	shelter	shelter	NOUN
ftr-435	2411	19	is	be	AUX
ftr-435	2411	20	a	a	DET
ftr-435	2411	21	sham	sham	NOUN
ftr-435	2411	22	and	and	CCONJ
ftr-435	2411	23	�	�	PROPN
ftr-435	2411	24	serves	serve	VERB
ftr-435	2411	25	no	no	DET
ftr-435	2411	26	economic	economic	ADJ
ftr-435	2411	27	purpose	purpose	NOUN
ftr-435	2411	28	other	other	ADJ
ftr-435	2411	29	than	than	ADP
ftr-435	2411	30	tax	tax	NOUN
ftr-435	2411	31	savings	saving	NOUN
ftr-435	2411	32	.	.	PUNCT
ftr-435	2412	1	�	�	PROPN
ftr-435	2412	2	merrill	merrill	PROPN
ftr-435	2412	3	lynch	lynch	PROPN
ftr-435	2412	4	�	�	PROPN
ftr-435	2412	5	s	s	PART
ftr-435	2412	6	persistence	persistence	NOUN
ftr-435	2412	7	overcomes	overcome	VERB
ftr-435	2412	8	initial	initial	ADJ
ftr-435	2412	9	doubts	doubt	NOUN
ftr-435	2412	10	of	of	ADP
ftr-435	2412	11	tax	tax	NOUN
ftr-435	2412	12	department	department	PROPN
ftr-435	2412	13	.	.	PUNCT
ftr-435	2413	1	acm	acm	PROPN
ftr-435	2413	2	partnership	partnership	PROPN
ftr-435	2413	3	v.	v.	PROPN
ftr-435	2413	4	commissioner	commissioner	PROPN
ftr-435	2413	5	,	,	PUNCT
ftr-435	2413	6	t.c	t.c	PROPN
ftr-435	2413	7	.	.	PROPN
ftr-435	2413	8	memo	memo	NOUN
ftr-435	2413	9	.	.	PUNCT
ftr-435	2414	1	1997	1997	NUM
ftr-435	2414	2	-	-	SYM
ftr-435	2414	3	115	115	NUM
ftr-435	2414	4	(	(	PUNCT
ftr-435	2414	5	3/5/97	3/5/97	NUM
ftr-435	2414	6	)	)	PUNCT
ftr-435	2414	7	aff	aff	PROPN
ftr-435	2414	8	�	�	PROPN
ftr-435	2414	9	d	d	PROPN
ftr-435	2414	10	,	,	PUNCT
ftr-435	2414	11	157	157	NUM
ftr-435	2414	12	f.3d	f.3d	NUM
ftr-435	2414	13	231	231	NUM
ftr-435	2414	14	,	,	PUNCT
ftr-435	2414	15	98	98	NUM
ftr-435	2414	16	-	-	SYM
ftr-435	2414	17	2	2	NUM
ftr-435	2415	1	u.s.t.c	u.s.t.c	PROPN
ftr-435	2415	2	.	.	PROPN
ftr-435	2415	3	¶	¶	PROPN
ftr-435	2415	4	50,790	50,790	NUM
ftr-435	2415	5	,	,	PUNCT
ftr-435	2415	6	82	82	NUM
ftr-435	2415	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2415	8	6682	6682	NUM
ftr-435	2415	9	(	(	PUNCT
ftr-435	2415	10	3d	3d	NUM
ftr-435	2415	11	cir	cir	NOUN
ftr-435	2415	12	.	.	PUNCT
ftr-435	2416	1	10/13/98	10/13/98	NUM
ftr-435	2416	2	)	)	PUNCT
ftr-435	2416	3	(	(	PUNCT
ftr-435	2416	4	2	2	NUM
ftr-435	2416	5	-	-	SYM
ftr-435	2416	6	1	1	NUM
ftr-435	2416	7	)	)	PUNCT
ftr-435	2416	8	,	,	PUNCT
ftr-435	2416	9	cert	cert	PROPN
ftr-435	2416	10	.	.	PUNCT
ftr-435	2417	1	denied	deny	VERB
ftr-435	2417	2	,	,	PUNCT
ftr-435	2417	3	526	526	NUM
ftr-435	2417	4	u.s	u.s	PROPN
ftr-435	2417	5	.	.	PROPN
ftr-435	2417	6	1017	1017	NUM
ftr-435	2417	7	(	(	PUNCT
ftr-435	2417	8	1999	1999	NUM
ftr-435	2417	9	)	)	PUNCT
ftr-435	2417	10	.	.	PUNCT
ftr-435	2418	1	judge	judge	PROPN
ftr-435	2418	2	laro	laro	PROPN
ftr-435	2418	3	found	find	VERB
ftr-435	2418	4	a	a	DET
ftr-435	2418	5	§	§	ADJ
ftr-435	2418	6	453	453	NUM
ftr-435	2418	7	contingent	contingent	NOUN
ftr-435	2418	8	sale	sale	NOUN
ftr-435	2418	9	partnership	partnership	NOUN
ftr-435	2418	10	tax	tax	NOUN
ftr-435	2418	11	shelter	shelter	NOUN
ftr-435	2418	12	to	to	PART
ftr-435	2418	13	be	be	AUX
ftr-435	2418	14	a	a	DET
ftr-435	2418	15	prearranged	prearrange	VERB
ftr-435	2418	16	sham	sham	NOUN
ftr-435	2418	17	,	,	PUNCT
ftr-435	2418	18	�	�	NOUN
ftr-435	2418	19	tax	tax	NOUN
ftr-435	2418	20	-	-	PUNCT
ftr-435	2418	21	driven	drive	VERB
ftr-435	2418	22	and	and	CCONJ
ftr-435	2418	23	devoid	devoid	ADJ
ftr-435	2418	24	of	of	ADP
ftr-435	2418	25	economic	economic	ADJ
ftr-435	2418	26	purpose	purpose	NOUN
ftr-435	2418	27	,	,	PUNCT
ftr-435	2418	28	�	�	PROPN
ftr-435	2418	29	and	and	CCONJ
ftr-435	2418	30	�	�	PROPN
ftr-435	2418	31	serv[ing	serv[ing	NOUN
ftr-435	2418	32	]	]	PUNCT
ftr-435	2418	33	no	no	DET
ftr-435	2418	34	economic	economic	ADJ
ftr-435	2418	35	purpose	purpose	NOUN
ftr-435	2418	36	other	other	ADJ
ftr-435	2418	37	than	than	ADP
ftr-435	2418	38	tax	tax	NOUN
ftr-435	2418	39	savings	saving	NOUN
ftr-435	2418	40	,	,	PUNCT
ftr-435	2418	41	�	�	PROPN
ftr-435	2418	42	following	follow	VERB
ftr-435	2418	43	goldstein	goldstein	PROPN
ftr-435	2418	44	v.	v.	PROPN
ftr-435	2418	45	commissioner	commissioner	PROPN
ftr-435	2418	46	,	,	PUNCT
ftr-435	2418	47	364	364	NUM
ftr-435	2418	48	f.2d	f.2d	SYM
ftr-435	2418	49	734	734	NUM
ftr-435	2418	50	(	(	PUNCT
ftr-435	2418	51	2d	2d	NUM
ftr-435	2418	52	cir	cir	NOUN
ftr-435	2418	53	.	.	PROPN
ftr-435	2418	54	1966	1966	NUM
ftr-435	2418	55	)	)	PUNCT
ftr-435	2418	56	,	,	PUNCT
ftr-435	2418	57	cert	cert	PROPN
ftr-435	2418	58	.	.	PUNCT
ftr-435	2419	1	denied	deny	VERB
ftr-435	2419	2	,	,	PUNCT
ftr-435	2419	3	385	385	NUM
ftr-435	2419	4	u.s	u.s	PROPN
ftr-435	2419	5	.	.	PROPN
ftr-435	2419	6	1005	1005	NUM
ftr-435	2419	7	(	(	PUNCT
ftr-435	2419	8	1967	1967	NUM
ftr-435	2419	9	)	)	PUNCT
ftr-435	2419	10	.	.	PUNCT
ftr-435	2420	1	under	under	ADP
ftr-435	2420	2	the	the	DET
ftr-435	2420	3	scheme	scheme	NOUN
ftr-435	2420	4	to	to	PART
ftr-435	2420	5	shelter	shelter	VERB
ftr-435	2420	6	colgate	colgate	PROPN
ftr-435	2420	7	�	�	PROPN
ftr-435	2420	8	s	s	PART
ftr-435	2420	9	$	$	SYM
ftr-435	2420	10	105	105	NUM
ftr-435	2420	11	million	million	NUM
ftr-435	2420	12	1988	1988	NUM
ftr-435	2420	13	capital	capital	NOUN
ftr-435	2420	14	gain	gain	NOUN
ftr-435	2420	15	,	,	PUNCT
ftr-435	2420	16	a	a	DET
ftr-435	2420	17	partnership	partnership	NOUN
ftr-435	2420	18	was	be	AUX
ftr-435	2420	19	formed	form	VERB
ftr-435	2420	20	in	in	ADP
ftr-435	2420	21	1989	1989	NUM
ftr-435	2420	22	;	;	PUNCT
ftr-435	2420	23	its	its	PRON
ftr-435	2420	24	three	three	NUM
ftr-435	2420	25	partners	partner	NOUN
ftr-435	2420	26	were	be	AUX
ftr-435	2420	27	affiliates	affiliate	NOUN
ftr-435	2420	28	of	of	ADP
ftr-435	2420	29	(	(	PUNCT
ftr-435	2420	30	a	a	X
ftr-435	2420	31	)	)	PUNCT
ftr-435	2420	32	a	a	DET
ftr-435	2420	33	foreign	foreign	ADJ
ftr-435	2420	34	bank	bank	NOUN
ftr-435	2420	35	(	(	PUNCT
ftr-435	2420	36	about	about	ADV
ftr-435	2420	37	90	90	NUM
ftr-435	2420	38	%	%	NOUN
ftr-435	2420	39	)	)	PUNCT
ftr-435	2420	40	,	,	PUNCT
ftr-435	2420	41	(	(	PUNCT
ftr-435	2420	42	b	b	X
ftr-435	2420	43	)	)	PUNCT
ftr-435	2420	44	colgate	colgate	NOUN
ftr-435	2420	45	(	(	PUNCT
ftr-435	2420	46	about	about	ADV
ftr-435	2420	47	9	9	NUM
ftr-435	2420	48	%	%	NOUN
ftr-435	2420	49	)	)	PUNCT
ftr-435	2420	50	,	,	PUNCT
ftr-435	2420	51	and	and	CCONJ
ftr-435	2420	52	(	(	PUNCT
ftr-435	2420	53	c	c	X
ftr-435	2420	54	)	)	PUNCT
ftr-435	2420	55	merrill	merrill	NOUN
ftr-435	2420	56	lynch	lynch	PROPN
ftr-435	2420	57	(	(	PUNCT
ftr-435	2420	58	about	about	ADV
ftr-435	2420	59	1	1	NUM
ftr-435	2420	60	%	%	NOUN
ftr-435	2420	61	)	)	PUNCT
ftr-435	2420	62	.	.	PUNCT
ftr-435	2421	1	a	a	DET
ftr-435	2421	2	bank	bank	NOUN
ftr-435	2421	3	note	note	NOUN
ftr-435	2421	4	was	be	AUX
ftr-435	2421	5	purchased	purchase	VERB
ftr-435	2421	6	by	by	ADP
ftr-435	2421	7	the	the	DET
ftr-435	2421	8	partnership	partnership	NOUN
ftr-435	2421	9	and	and	CCONJ
ftr-435	2421	10	immediately	immediately	ADV
ftr-435	2421	11	sold	sell	VERB
ftr-435	2421	12	for	for	ADP
ftr-435	2421	13	a	a	DET
ftr-435	2421	14	large	large	ADJ
ftr-435	2421	15	immediate	immediate	ADJ
ftr-435	2421	16	payment	payment	NOUN
ftr-435	2421	17	and	and	CCONJ
ftr-435	2421	18	much	much	ADV
ftr-435	2421	19	smaller	small	ADJ
ftr-435	2421	20	future	future	ADJ
ftr-435	2421	21	contingent	contingent	NOUN
ftr-435	2421	22	payments	payment	NOUN
ftr-435	2421	23	.	.	PUNCT
ftr-435	2422	1	under	under	ADP
ftr-435	2422	2	the	the	DET
ftr-435	2422	3	contingent	contingent	ADJ
ftr-435	2422	4	payment	payment	NOUN
ftr-435	2422	5	sale	sale	NOUN
ftr-435	2422	6	provisions	provision	NOUN
ftr-435	2422	7	of	of	ADP
ftr-435	2422	8	the	the	DET
ftr-435	2422	9	temporary	temporary	ADJ
ftr-435	2422	10	regulations	regulation	NOUN
ftr-435	2422	11	[	[	X
ftr-435	2422	12	§	§	PROPN
ftr-435	2422	13	15a.453	15a.453	NUM
ftr-435	2422	14	-	-	SYM
ftr-435	2422	15	1(c	1(c	NUM
ftr-435	2422	16	)	)	PUNCT
ftr-435	2422	17	]	]	PUNCT
ftr-435	2423	1	the	the	DET
ftr-435	2423	2	partnership	partnership	PROPN
ftr-435	2423	3	�	�	PROPN
ftr-435	2423	4	s	s	PART
ftr-435	2423	5	basis	basis	NOUN
ftr-435	2423	6	was	be	AUX
ftr-435	2423	7	to	to	PART
ftr-435	2423	8	be	be	AUX
ftr-435	2423	9	allocated	allocate	VERB
ftr-435	2423	10	ratably	ratably	ADV
ftr-435	2423	11	over	over	ADP
ftr-435	2423	12	the	the	DET
ftr-435	2423	13	several	several	ADJ
ftr-435	2423	14	years	year	NOUN
ftr-435	2423	15	over	over	ADP
ftr-435	2423	16	which	which	PRON
ftr-435	2423	17	contingent	contingent	ADJ
ftr-435	2423	18	payments	payment	NOUN
ftr-435	2423	19	could	could	AUX
ftr-435	2423	20	be	be	AUX
ftr-435	2423	21	made	make	VERB
ftr-435	2423	22	,	,	PUNCT
ftr-435	2423	23	resulting	result	VERB
ftr-435	2423	24	in	in	ADP
ftr-435	2423	25	a	a	DET
ftr-435	2423	26	large	large	ADJ
ftr-435	2423	27	1989	1989	NUM
ftr-435	2423	28	installment	installment	NOUN
ftr-435	2423	29	sale	sale	NOUN
ftr-435	2423	30	gain	gain	NOUN
ftr-435	2423	31	to	to	ADP
ftr-435	2423	32	the	the	DET
ftr-435	2423	33	partnership	partnership	NOUN
ftr-435	2423	34	.	.	PUNCT
ftr-435	2424	1	the	the	DET
ftr-435	2424	2	lion	lion	PROPN
ftr-435	2424	3	�	�	PROPN
ftr-435	2424	4	s	s	PART
ftr-435	2424	5	share	share	NOUN
ftr-435	2424	6	of	of	ADP
ftr-435	2424	7	that	that	DET
ftr-435	2424	8	installment	installment	NOUN
ftr-435	2424	9	sale	sale	NOUN
ftr-435	2424	10	gain	gain	NOUN
ftr-435	2424	11	was	be	AUX
ftr-435	2424	12	allocated	allocate	VERB
ftr-435	2424	13	to	to	ADP
ftr-435	2424	14	the	the	DET
ftr-435	2424	15	foreign	foreign	ADJ
ftr-435	2424	16	bank	bank	NOUN
ftr-435	2424	17	(	(	PUNCT
ftr-435	2424	18	which	which	PRON
ftr-435	2424	19	was	be	AUX
ftr-435	2424	20	not	not	PART
ftr-435	2424	21	taxable	taxable	ADJ
ftr-435	2424	22	on	on	ADP
ftr-435	2424	23	u.s	u.s	PROPN
ftr-435	2424	24	.	.	PROPN
ftr-435	2424	25	source	source	NOUN
ftr-435	2424	26	capital	capital	NOUN
ftr-435	2424	27	gain	gain	NOUN
ftr-435	2424	28	)	)	PUNCT
ftr-435	2424	29	,	,	PUNCT
ftr-435	2424	30	followed	follow	VERB
ftr-435	2424	31	by	by	ADP
ftr-435	2424	32	the	the	DET
ftr-435	2424	33	redemption	redemption	NOUN
ftr-435	2424	34	of	of	ADP
ftr-435	2424	35	the	the	DET
ftr-435	2424	36	foreign	foreign	PROPN
ftr-435	2424	37	bank	bank	PROPN
ftr-435	2424	38	�	�	PROPN
ftr-435	2424	39	s	s	PART
ftr-435	2424	40	partnership	partnership	NOUN
ftr-435	2424	41	interest	interest	NOUN
ftr-435	2424	42	.	.	PUNCT
ftr-435	2425	1	this	this	DET
ftr-435	2425	2	left	leave	VERB
ftr-435	2425	3	colgate	colgate	PROPN
ftr-435	2425	4	as	as	ADP
ftr-435	2425	5	the	the	DET
ftr-435	2425	6	90	90	NUM
ftr-435	2425	7	-	-	PUNCT
ftr-435	2425	8	percent	percent	NOUN
ftr-435	2425	9	partner	partner	NOUN
ftr-435	2425	10	.	.	PUNCT
ftr-435	2426	1	in	in	ADP
ftr-435	2426	2	1991	1991	NUM
ftr-435	2426	3	,	,	PUNCT
ftr-435	2426	4	the	the	DET
ftr-435	2426	5	installment	installment	NOUN
ftr-435	2426	6	sale	sale	NOUN
ftr-435	2426	7	obligation	obligation	NOUN
ftr-435	2426	8	was	be	AUX
ftr-435	2426	9	sold	sell	VERB
ftr-435	2426	10	by	by	ADP
ftr-435	2426	11	the	the	DET
ftr-435	2426	12	partnership	partnership	NOUN
ftr-435	2426	13	,	,	PUNCT
ftr-435	2426	14	triggering	trigger	VERB
ftr-435	2426	15	about	about	ADP
ftr-435	2426	16	$	$	SYM
ftr-435	2426	17	100	100	NUM
ftr-435	2426	18	million	million	NUM
ftr-435	2426	19	of	of	ADP
ftr-435	2426	20	capital	capital	NOUN
ftr-435	2426	21	losses	loss	NOUN
ftr-435	2426	22	,	,	PUNCT
ftr-435	2426	23	which	which	PRON
ftr-435	2426	24	colgate	colgate	PROPN
ftr-435	2426	25	attempted	attempt	VERB
ftr-435	2426	26	to	to	PART
ftr-435	2426	27	use	use	VERB
ftr-435	2426	28	to	to	PART
ftr-435	2426	29	shelter	shelter	VERB
ftr-435	2426	30	its	its	PRON
ftr-435	2426	31	1988	1988	NUM
ftr-435	2426	32	capital	capital	NOUN
ftr-435	2426	33	gain	gain	NOUN
ftr-435	2426	34	.	.	PUNCT
ftr-435	2427	1	�	�	PROPN
ftr-435	2427	2	the	the	DET
ftr-435	2427	3	third	third	ADJ
ftr-435	2427	4	circuit	circuit	NOUN
ftr-435	2427	5	affirmed	affirm	VERB
ftr-435	2427	6	the	the	DET
ftr-435	2427	7	tax	tax	NOUN
ftr-435	2427	8	court	court	NOUN
ftr-435	2427	9	�	�	PROPN
ftr-435	2427	10	s	s	PART
ftr-435	2427	11	application	application	NOUN
ftr-435	2427	12	of	of	ADP
ftr-435	2427	13	the	the	DET
ftr-435	2427	14	�	�	PROPN
ftr-435	2427	15	economic	economic	ADJ
ftr-435	2427	16	substance	substance	NOUN
ftr-435	2427	17	�	�	PROPN
ftr-435	2427	18	doctrine	doctrine	NOUN
ftr-435	2427	19	,	,	PUNCT
ftr-435	2427	20	which	which	PRON
ftr-435	2427	21	eliminated	eliminate	VERB
ftr-435	2427	22	the	the	DET
ftr-435	2427	23	capital	capital	NOUN
ftr-435	2427	24	gains	gain	NOUN
ftr-435	2427	25	and	and	CCONJ
ftr-435	2427	26	losses	loss	NOUN
ftr-435	2427	27	attributable	attributable	ADJ
ftr-435	2427	28	to	to	ADP
ftr-435	2427	29	acm	acm	PROPN
ftr-435	2427	30	�	�	PROPN
ftr-435	2427	31	s	s	PART
ftr-435	2427	32	application	application	NOUN
ftr-435	2427	33	of	of	ADP
ftr-435	2427	34	the	the	DET
ftr-435	2427	35	ratable	ratable	ADJ
ftr-435	2427	36	basis	basis	NOUN
ftr-435	2427	37	recovery	recovery	NOUN
ftr-435	2427	38	rule	rule	NOUN
ftr-435	2427	39	of	of	ADP
ftr-435	2427	40	the	the	DET
ftr-435	2427	41	contingent	contingent	ADJ
ftr-435	2427	42	installment	installment	NOUN
ftr-435	2427	43	sale	sale	NOUN
ftr-435	2427	44	provisions	provision	NOUN
ftr-435	2427	45	.	.	PUNCT
ftr-435	2428	1	the	the	DET
ftr-435	2428	2	third	third	ADJ
ftr-435	2428	3	circuit	circuit	NOUN
ftr-435	2428	4	held	hold	VERB
ftr-435	2428	5	,	,	PUNCT
ftr-435	2428	6	however	however	ADV
ftr-435	2428	7	,	,	PUNCT
ftr-435	2428	8	that	that	SCONJ
ftr-435	2428	9	out	out	ADV
ftr-435	2428	10	-	-	PUNCT
ftr-435	2428	11	of	of	ADP
ftr-435	2428	12	-	-	PUNCT
ftr-435	2428	13	pocket	pocket	NOUN
ftr-435	2428	14	amounts	amount	NOUN
ftr-435	2428	15	were	be	AUX
ftr-435	2428	16	deductible	deductible	ADJ
ftr-435	2428	17	.	.	PUNCT
ftr-435	2429	1	b.	b.	PROPN
ftr-435	2429	2	judge	judge	PROPN
ftr-435	2429	3	foley	foley	PROPN
ftr-435	2429	4	finds	find	VERB
ftr-435	2429	5	another	another	DET
ftr-435	2429	6	merrill	merrill	NOUN
ftr-435	2429	7	lynch	lynch	PROPN
ftr-435	2429	8	§	§	PROPN
ftr-435	2429	9	453	453	NUM
ftr-435	2429	10	partnership	partnership	NOUN
ftr-435	2429	11	plan	plan	NOUN
ftr-435	2429	12	does	do	AUX
ftr-435	2429	13	not	not	PART
ftr-435	2429	14	work	work	VERB
ftr-435	2429	15	because	because	SCONJ
ftr-435	2429	16	,	,	PUNCT
ftr-435	2429	17	under	under	ADP
ftr-435	2429	18	the	the	DET
ftr-435	2429	19	facts	fact	NOUN
ftr-435	2429	20	,	,	PUNCT
ftr-435	2429	21	there	there	PRON
ftr-435	2429	22	was	be	VERB
ftr-435	2429	23	no	no	DET
ftr-435	2429	24	partnership	partnership	NOUN
ftr-435	2429	25	.	.	PUNCT
ftr-435	2430	1	asa	asa	PROPN
ftr-435	2430	2	investerings	investering	NOUN
ftr-435	2430	3	partnership	partnership	PROPN
ftr-435	2430	4	v.	v.	PROPN
ftr-435	2430	5	commissioner	commissioner	PROPN
ftr-435	2430	6	,	,	PUNCT
ftr-435	2430	7	t.c	t.c	PROPN
ftr-435	2430	8	.	.	PROPN
ftr-435	2430	9	memo	memo	NOUN
ftr-435	2430	10	.	.	PUNCT
ftr-435	2431	1	738	738	NUM
ftr-435	2431	2	florida	florida	PROPN
ftr-435	2431	3	tax	tax	NOUN
ftr-435	2431	4	review	review	NOUN
ftr-435	2431	5	[	[	X
ftr-435	2431	6	vol.5	vol.5	NOUN
ftr-435	2431	7	:	:	PUNCT
ftr-435	2431	8	si	si	PROPN
ftr-435	2431	9	1998	1998	NUM
ftr-435	2431	10	-	-	SYM
ftr-435	2431	11	305	305	NUM
ftr-435	2431	12	(	(	PUNCT
ftr-435	2431	13	8/20/98	8/20/98	NUM
ftr-435	2431	14	)	)	PUNCT
ftr-435	2431	15	.	.	PUNCT
ftr-435	2432	1	in	in	ADP
ftr-435	2432	2	another	another	DET
ftr-435	2432	3	merrill	merrill	NOUN
ftr-435	2432	4	lynch	lynch	PROPN
ftr-435	2432	5	§	§	PROPN
ftr-435	2432	6	453	453	NUM
ftr-435	2432	7	partnership	partnership	NOUN
ftr-435	2432	8	plan	plan	NOUN
ftr-435	2432	9	to	to	PART
ftr-435	2432	10	create	create	VERB
ftr-435	2432	11	capital	capital	NOUN
ftr-435	2432	12	losses	loss	NOUN
ftr-435	2432	13	to	to	PART
ftr-435	2432	14	shelter	shelter	VERB
ftr-435	2432	15	earlier	early	ADJ
ftr-435	2432	16	capital	capital	NOUN
ftr-435	2432	17	gains	gain	NOUN
ftr-435	2432	18	,	,	PUNCT
ftr-435	2432	19	alliedsignal	alliedsignal	PROPN
ftr-435	2432	20	lost	lose	VERB
ftr-435	2432	21	when	when	SCONJ
ftr-435	2432	22	judge	judge	PROPN
ftr-435	2432	23	foley	foley	PROPN
ftr-435	2432	24	2002	2002	NUM
ftr-435	2432	25	]	]	PUNCT
ftr-435	2432	26	recent	recent	ADJ
ftr-435	2432	27	developments	development	NOUN
ftr-435	2432	28	in	in	ADP
ftr-435	2432	29	federal	federal	ADJ
ftr-435	2432	30	income	income	NOUN
ftr-435	2432	31	taxation	taxation	NOUN
ftr-435	2432	32	739	739	NUM
ftr-435	2432	33	held	hold	VERB
ftr-435	2432	34	that	that	SCONJ
ftr-435	2432	35	the	the	DET
ftr-435	2432	36	parties	party	NOUN
ftr-435	2432	37	to	to	ADP
ftr-435	2432	38	the	the	DET
ftr-435	2432	39	partnership	partnership	NOUN
ftr-435	2432	40	agreement	agreement	NOUN
ftr-435	2432	41	did	do	AUX
ftr-435	2432	42	not	not	PART
ftr-435	2432	43	join	join	VERB
ftr-435	2432	44	together	together	ADV
ftr-435	2432	45	for	for	ADP
ftr-435	2432	46	a	a	DET
ftr-435	2432	47	common	common	ADJ
ftr-435	2432	48	purpose	purpose	NOUN
ftr-435	2432	49	of	of	ADP
ftr-435	2432	50	investing	invest	VERB
ftr-435	2432	51	in	in	ADP
ftr-435	2432	52	interest	interest	NOUN
ftr-435	2432	53	-	-	PUNCT
ftr-435	2432	54	bearing	bear	VERB
ftr-435	2432	55	instruments	instrument	NOUN
ftr-435	2432	56	,	,	PUNCT
ftr-435	2432	57	and	and	CCONJ
ftr-435	2432	58	they	they	PRON
ftr-435	2432	59	did	do	AUX
ftr-435	2432	60	not	not	PART
ftr-435	2432	61	share	share	VERB
ftr-435	2432	62	profits	profit	NOUN
ftr-435	2432	63	and	and	CCONJ
ftr-435	2432	64	losses	loss	NOUN
ftr-435	2432	65	.	.	PUNCT
ftr-435	2433	1	(	(	PUNCT
ftr-435	2433	2	1	1	X
ftr-435	2433	3	)	)	PUNCT
ftr-435	2433	4	affirmed	affirm	VERB
ftr-435	2433	5	,	,	PUNCT
ftr-435	2433	6	asa	asa	PROPN
ftr-435	2433	7	investerings	investering	NOUN
ftr-435	2433	8	partnership	partnership	PROPN
ftr-435	2433	9	v.	v.	PROPN
ftr-435	2433	10	commissioner	commissioner	PROPN
ftr-435	2433	11	,	,	PUNCT
ftr-435	2433	12	201	201	NUM
ftr-435	2433	13	f.3d	f.3d	NUM
ftr-435	2433	14	505	505	NUM
ftr-435	2433	15	,	,	PUNCT
ftr-435	2433	16	2000	2000	NUM
ftr-435	2433	17	-	-	SYM
ftr-435	2433	18	1	1	NUM
ftr-435	2433	19	u.s.t.c	u.s.t.c	PROPN
ftr-435	2433	20	.	.	PROPN
ftr-435	2434	1	¶	¶	PROPN
ftr-435	2434	2	50,185	50,185	NUM
ftr-435	2434	3	,	,	PUNCT
ftr-435	2434	4	85	85	NUM
ftr-435	2434	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2434	6	675	675	NUM
ftr-435	2434	7	(	(	PUNCT
ftr-435	2434	8	d.c	d.c	PROPN
ftr-435	2434	9	.	.	PROPN
ftr-435	2434	10	cir	cir	PROPN
ftr-435	2434	11	.	.	PUNCT
ftr-435	2434	12	2/1/00	2/1/00	NUM
ftr-435	2434	13	)	)	PUNCT
ftr-435	2434	14	.	.	PUNCT
ftr-435	2435	1	the	the	DET
ftr-435	2435	2	d.c	d.c	PROPN
ftr-435	2435	3	.	.	PROPN
ftr-435	2435	4	circuit	circuit	PROPN
ftr-435	2435	5	�	�	PROPN
ftr-435	2435	6	s	s	PART
ftr-435	2435	7	opinion	opinion	NOUN
ftr-435	2435	8	noted	note	VERB
ftr-435	2435	9	that	that	SCONJ
ftr-435	2435	10	it	it	PRON
ftr-435	2435	11	disagreed	disagree	VERB
ftr-435	2435	12	with	with	ADP
ftr-435	2435	13	the	the	DET
ftr-435	2435	14	tax	tax	NOUN
ftr-435	2435	15	court	court	NOUN
ftr-435	2435	16	�	�	PROPN
ftr-435	2435	17	s	s	PART
ftr-435	2435	18	statements	statement	NOUN
ftr-435	2435	19	that	that	SCONJ
ftr-435	2435	20	persons	person	NOUN
ftr-435	2435	21	with	with	ADP
ftr-435	2435	22	�	�	NOUN
ftr-435	2435	23	divergent	divergent	ADJ
ftr-435	2435	24	business	business	NOUN
ftr-435	2435	25	goals	goal	NOUN
ftr-435	2435	26	�	�	PROPN
ftr-435	2435	27	are	be	AUX
ftr-435	2435	28	precluded	preclude	VERB
ftr-435	2435	29	from	from	ADP
ftr-435	2435	30	having	have	VERB
ftr-435	2435	31	the	the	DET
ftr-435	2435	32	requisite	requisite	ADJ
ftr-435	2435	33	intent	intent	NOUN
ftr-435	2435	34	to	to	PART
ftr-435	2435	35	form	form	VERB
ftr-435	2435	36	a	a	DET
ftr-435	2435	37	partnership	partnership	NOUN
ftr-435	2435	38	;	;	PUNCT
ftr-435	2435	39	however	however	ADV
ftr-435	2435	40	,	,	PUNCT
ftr-435	2435	41	this	this	DET
ftr-435	2435	42	view	view	NOUN
ftr-435	2435	43	was	be	AUX
ftr-435	2435	44	not	not	PART
ftr-435	2435	45	essential	essential	ADJ
ftr-435	2435	46	to	to	ADP
ftr-435	2435	47	the	the	DET
ftr-435	2435	48	tax	tax	NOUN
ftr-435	2435	49	court	court	NOUN
ftr-435	2435	50	�	�	PROPN
ftr-435	2435	51	s	s	PART
ftr-435	2435	52	conclusion	conclusion	NOUN
ftr-435	2435	53	that	that	SCONJ
ftr-435	2435	54	the	the	DET
ftr-435	2435	55	parties	party	NOUN
ftr-435	2435	56	did	do	AUX
ftr-435	2435	57	not	not	PART
ftr-435	2435	58	intend	intend	VERB
ftr-435	2435	59	to	to	PART
ftr-435	2435	60	join	join	VERB
ftr-435	2435	61	together	together	ADV
ftr-435	2435	62	as	as	SCONJ
ftr-435	2435	63	partners	partner	NOUN
ftr-435	2435	64	to	to	PART
ftr-435	2435	65	conduct	conduct	VERB
ftr-435	2435	66	business	business	NOUN
ftr-435	2435	67	activity	activity	NOUN
ftr-435	2435	68	for	for	ADP
ftr-435	2435	69	a	a	DET
ftr-435	2435	70	purpose	purpose	NOUN
ftr-435	2435	71	other	other	ADJ
ftr-435	2435	72	than	than	ADP
ftr-435	2435	73	tax	tax	NOUN
ftr-435	2435	74	avoidance	avoidance	NOUN
ftr-435	2435	75	.	.	PUNCT
ftr-435	2436	1	the	the	DET
ftr-435	2436	2	court	court	NOUN
ftr-435	2436	3	held	hold	VERB
ftr-435	2436	4	that	that	SCONJ
ftr-435	2436	5	there	there	PRON
ftr-435	2436	6	was	be	VERB
ftr-435	2436	7	a	a	DET
ftr-435	2436	8	single	single	ADJ
ftr-435	2436	9	business	business	NOUN
ftr-435	2436	10	purpose	purpose	NOUN
ftr-435	2436	11	rule	rule	NOUN
ftr-435	2436	12	.	.	PUNCT
ftr-435	2437	1	c.	c.	NOUN
ftr-435	2437	2	and	and	CCONJ
ftr-435	2437	3	another	another	DET
ftr-435	2437	4	deal	deal	NOUN
ftr-435	2437	5	bites	bite	VERB
ftr-435	2437	6	the	the	DET
ftr-435	2437	7	dust	dust	NOUN
ftr-435	2437	8	in	in	ADP
ftr-435	2437	9	the	the	DET
ftr-435	2437	10	tax	tax	NOUN
ftr-435	2437	11	court	court	NOUN
ftr-435	2437	12	.	.	PUNCT
ftr-435	2438	1	saba	saba	PROPN
ftr-435	2438	2	partnership	partnership	PROPN
ftr-435	2438	3	v.	v.	PROPN
ftr-435	2438	4	commissioner	commissioner	PROPN
ftr-435	2438	5	,	,	PUNCT
ftr-435	2438	6	t.c	t.c	PROPN
ftr-435	2438	7	.	.	PROPN
ftr-435	2438	8	memo	memo	NOUN
ftr-435	2438	9	.	.	PUNCT
ftr-435	2439	1	1999	1999	NUM
ftr-435	2439	2	-	-	SYM
ftr-435	2439	3	359	359	NUM
ftr-435	2439	4	(	(	PUNCT
ftr-435	2439	5	10/27/99	10/27/99	PROPN
ftr-435	2439	6	)	)	PUNCT
ftr-435	2439	7	.	.	PUNCT
ftr-435	2440	1	brunswick	brunswick	PROPN
ftr-435	2440	2	�	�	PROPN
ftr-435	2440	3	s	s	PART
ftr-435	2440	4	transactions	transaction	NOUN
ftr-435	2440	5	that	that	PRON
ftr-435	2440	6	were	be	AUX
ftr-435	2440	7	identical	identical	ADJ
ftr-435	2440	8	to	to	ADP
ftr-435	2440	9	acm	acm	PROPN
ftr-435	2440	10	�	�	PROPN
ftr-435	2440	11	s	s	PART
ftr-435	2440	12	were	be	AUX
ftr-435	2440	13	found	find	VERB
ftr-435	2440	14	to	to	PART
ftr-435	2440	15	lack	lack	VERB
ftr-435	2440	16	economic	economic	ADJ
ftr-435	2440	17	substance	substance	NOUN
ftr-435	2440	18	.	.	PUNCT
ftr-435	2441	1	judge	judge	PROPN
ftr-435	2441	2	nims	nims	PROPN
ftr-435	2441	3	held	hold	VERB
ftr-435	2441	4	that	that	SCONJ
ftr-435	2441	5	the	the	DET
ftr-435	2441	6	transactions	transaction	NOUN
ftr-435	2441	7	lacked	lack	VERB
ftr-435	2441	8	nontax	nontax	NOUN
ftr-435	2441	9	business	business	NOUN
ftr-435	2441	10	purposes	purpose	NOUN
ftr-435	2441	11	and	and	CCONJ
ftr-435	2441	12	that	that	SCONJ
ftr-435	2441	13	congress	congress	PROPN
ftr-435	2441	14	did	do	AUX
ftr-435	2441	15	not	not	PART
ftr-435	2441	16	intend	intend	VERB
ftr-435	2441	17	to	to	PART
ftr-435	2441	18	favor	favor	VERB
ftr-435	2441	19	such	such	ADJ
ftr-435	2441	20	transactions	transaction	NOUN
ftr-435	2441	21	�	�	PROPN
ftr-435	2441	22	regardless	regardless	ADV
ftr-435	2441	23	of	of	ADP
ftr-435	2441	24	their	their	PRON
ftr-435	2441	25	economic	economic	ADJ
ftr-435	2441	26	substance	substance	NOUN
ftr-435	2441	27	.	.	PUNCT
ftr-435	2442	1	�	�	PROPN
ftr-435	2442	2	he	he	PRON
ftr-435	2442	3	held	hold	VERB
ftr-435	2442	4	that	that	SCONJ
ftr-435	2442	5	fees	fee	NOUN
ftr-435	2442	6	paid	pay	VERB
ftr-435	2442	7	for	for	ADP
ftr-435	2442	8	the	the	DET
ftr-435	2442	9	organization	organization	NOUN
ftr-435	2442	10	of	of	ADP
ftr-435	2442	11	the	the	DET
ftr-435	2442	12	partnership	partnership	NOUN
ftr-435	2442	13	were	be	AUX
ftr-435	2442	14	deductible	deductible	ADJ
ftr-435	2442	15	subject	subject	ADJ
ftr-435	2442	16	to	to	ADP
ftr-435	2442	17	the	the	DET
ftr-435	2442	18	limitations	limitation	NOUN
ftr-435	2442	19	of	of	ADP
ftr-435	2442	20	§	§	PROPN
ftr-435	2442	21	709(b	709(b	PROPN
ftr-435	2442	22	)	)	PUNCT
ftr-435	2443	1	[	[	X
ftr-435	2443	2	60	60	NUM
ftr-435	2443	3	-	-	PUNCT
ftr-435	2443	4	month	month	NOUN
ftr-435	2443	5	amortization	amortization	NOUN
ftr-435	2443	6	]	]	PUNCT
ftr-435	2443	7	,	,	PUNCT
ftr-435	2443	8	but	but	CCONJ
ftr-435	2443	9	that	that	SCONJ
ftr-435	2443	10	the	the	DET
ftr-435	2443	11	fees	fee	NOUN
ftr-435	2443	12	paid	pay	VERB
ftr-435	2443	13	with	with	ADP
ftr-435	2443	14	respect	respect	NOUN
ftr-435	2443	15	to	to	ADP
ftr-435	2443	16	the	the	DET
ftr-435	2443	17	sham	sham	ADJ
ftr-435	2443	18	transactions	transaction	NOUN
ftr-435	2443	19	were	be	AUX
ftr-435	2443	20	not	not	PART
ftr-435	2443	21	deductible	deductible	ADJ
ftr-435	2443	22	.	.	PUNCT
ftr-435	2444	1	(	(	PUNCT
ftr-435	2444	2	1	1	X
ftr-435	2444	3	)	)	PUNCT
ftr-435	2444	4	d.c	d.c	PROPN
ftr-435	2444	5	.	.	PROPN
ftr-435	2444	6	circuit	circuit	PROPN
ftr-435	2444	7	vacates	vacate	VERB
ftr-435	2444	8	and	and	CCONJ
ftr-435	2444	9	remands	remand	VERB
ftr-435	2444	10	saba	saba	PROPN
ftr-435	2444	11	for	for	ADP
ftr-435	2444	12	reconsideration	reconsideration	NOUN
ftr-435	2444	13	in	in	ADP
ftr-435	2444	14	light	light	NOUN
ftr-435	2444	15	of	of	ADP
ftr-435	2444	16	its	its	PRON
ftr-435	2444	17	opinion	opinion	NOUN
ftr-435	2444	18	in	in	ADP
ftr-435	2444	19	asa	asa	PROPN
ftr-435	2444	20	investerings	investering	NOUN
ftr-435	2444	21	.	.	PUNCT
ftr-435	2445	1	saba	saba	PROPN
ftr-435	2445	2	partnership	partnership	PROPN
ftr-435	2445	3	v.	v.	PROPN
ftr-435	2445	4	commissioner	commissioner	PROPN
ftr-435	2445	5	,	,	PUNCT
ftr-435	2445	6	273	273	NUM
ftr-435	2445	7	f.3d	f.3d	NUM
ftr-435	2445	8	1135	1135	NUM
ftr-435	2445	9	,	,	PUNCT
ftr-435	2445	10	2002	2002	NUM
ftr-435	2445	11	-	-	SYM
ftr-435	2445	12	1	1	NUM
ftr-435	2445	13	u.s.t.c	u.s.t.c	PROPN
ftr-435	2445	14	.	.	PROPN
ftr-435	2446	1	¶	¶	PROPN
ftr-435	2446	2	50,145	50,145	NUM
ftr-435	2446	3	,	,	PUNCT
ftr-435	2446	4	88	88	NUM
ftr-435	2446	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2446	6	7318	7318	NUM
ftr-435	2446	7	(	(	PUNCT
ftr-435	2446	8	d.c	d.c	PROPN
ftr-435	2446	9	.	.	PROPN
ftr-435	2446	10	cir	cir	PROPN
ftr-435	2446	11	.	.	PUNCT
ftr-435	2447	1	12/21/01	12/21/01	NUM
ftr-435	2447	2	)	)	PUNCT
ftr-435	2447	3	,	,	PUNCT
ftr-435	2447	4	remanding	remand	VERB
ftr-435	2447	5	for	for	ADP
ftr-435	2447	6	reconsideration	reconsideration	NOUN
ftr-435	2447	7	in	in	ADP
ftr-435	2447	8	light	light	NOUN
ftr-435	2447	9	of	of	ADP
ftr-435	2447	10	asa	asa	PROPN
ftr-435	2447	11	investerings	investering	VERB
ftr-435	2447	12	t.c	t.c	PROPN
ftr-435	2447	13	.	.	PROPN
ftr-435	2447	14	memo	memo	NOUN
ftr-435	2447	15	.	.	PUNCT
ftr-435	2448	1	1999	1999	NUM
ftr-435	2448	2	-	-	SYM
ftr-435	2448	3	359	359	NUM
ftr-435	2448	4	(	(	PUNCT
ftr-435	2448	5	10/27/99	10/27/99	PROPN
ftr-435	2448	6	)	)	PUNCT
ftr-435	2448	7	.	.	PUNCT
ftr-435	2449	1	the	the	DET
ftr-435	2449	2	court	court	NOUN
ftr-435	2449	3	felt	feel	VERB
ftr-435	2449	4	this	this	DET
ftr-435	2449	5	case	case	NOUN
ftr-435	2449	6	to	to	PART
ftr-435	2449	7	be	be	AUX
ftr-435	2449	8	indistinguishable	indistinguishable	ADJ
ftr-435	2449	9	from	from	ADP
ftr-435	2449	10	asa	asa	PROPN
ftr-435	2449	11	investerings	investering	NOUN
ftr-435	2449	12	,	,	PUNCT
ftr-435	2449	13	which	which	PRON
ftr-435	2449	14	was	be	AUX
ftr-435	2449	15	decided	decide	VERB
ftr-435	2449	16	on	on	ADP
ftr-435	2449	17	a	a	DET
ftr-435	2449	18	sham	sham	ADJ
ftr-435	2449	19	partnership	partnership	NOUN
ftr-435	2449	20	theory	theory	NOUN
ftr-435	2449	21	,	,	PUNCT
ftr-435	2449	22	as	as	SCONJ
ftr-435	2449	23	opposed	oppose	VERB
ftr-435	2449	24	to	to	PART
ftr-435	2449	25	judge	judge	VERB
ftr-435	2449	26	nims	nims	PROPN
ftr-435	2449	27	�	�	PROPN
ftr-435	2449	28	decision	decision	NOUN
ftr-435	2449	29	in	in	ADP
ftr-435	2449	30	the	the	DET
ftr-435	2449	31	tax	tax	NOUN
ftr-435	2449	32	court	court	NOUN
ftr-435	2449	33	,	,	PUNCT
ftr-435	2449	34	which	which	PRON
ftr-435	2449	35	was	be	AUX
ftr-435	2449	36	grounded	ground	VERB
ftr-435	2449	37	on	on	ADP
ftr-435	2449	38	a	a	DET
ftr-435	2449	39	sham	sham	ADJ
ftr-435	2449	40	transaction	transaction	NOUN
ftr-435	2449	41	theory	theory	NOUN
ftr-435	2449	42	.	.	PUNCT
ftr-435	2450	1	the	the	DET
ftr-435	2450	2	court	court	PROPN
ftr-435	2450	3	of	of	ADP
ftr-435	2450	4	appeals	appeals	PROPN
ftr-435	2450	5	refused	refuse	VERB
ftr-435	2450	6	to	to	PART
ftr-435	2450	7	simply	simply	ADV
ftr-435	2450	8	affirm	affirm	VERB
ftr-435	2450	9	the	the	DET
ftr-435	2450	10	tax	tax	NOUN
ftr-435	2450	11	court	court	NOUN
ftr-435	2450	12	�	�	PROPN
ftr-435	2450	13	s	s	PART
ftr-435	2450	14	decision	decision	NOUN
ftr-435	2450	15	on	on	ADP
ftr-435	2450	16	the	the	DET
ftr-435	2450	17	alternative	alternative	ADJ
ftr-435	2450	18	ground	ground	NOUN
ftr-435	2450	19	that	that	SCONJ
ftr-435	2450	20	the	the	DET
ftr-435	2450	21	partnerships	partnership	NOUN
ftr-435	2450	22	were	be	AUX
ftr-435	2450	23	shams	sham	NOUN
ftr-435	2450	24	.	.	PUNCT
ftr-435	2451	1	even	even	ADV
ftr-435	2451	2	the	the	DET
ftr-435	2451	3	government	government	NOUN
ftr-435	2451	4	conceded	concede	VERB
ftr-435	2451	5	that	that	SCONJ
ftr-435	2451	6	the	the	DET
ftr-435	2451	7	sham	sham	ADJ
ftr-435	2451	8	transaction	transaction	NOUN
ftr-435	2451	9	and	and	CCONJ
ftr-435	2451	10	sham	sham	ADJ
ftr-435	2451	11	partnership	partnership	NOUN
ftr-435	2451	12	approaches	approach	NOUN
ftr-435	2451	13	yield	yield	VERB
ftr-435	2451	14	different	different	ADJ
ftr-435	2451	15	results	result	NOUN
ftr-435	2451	16	;	;	PUNCT
ftr-435	2451	17	the	the	DET
ftr-435	2451	18	adjustments	adjustment	NOUN
ftr-435	2451	19	under	under	ADP
ftr-435	2451	20	the	the	DET
ftr-435	2451	21	sham	sham	PROPN
ftr-435	2451	22	partnership	partnership	NOUN
ftr-435	2451	23	theory	theory	NOUN
ftr-435	2451	24	would	would	AUX
ftr-435	2451	25	be	be	AUX
ftr-435	2451	26	different	different	ADJ
ftr-435	2451	27	from	from	ADP
ftr-435	2451	28	those	those	PRON
ftr-435	2451	29	under	under	ADP
ftr-435	2451	30	the	the	DET
ftr-435	2451	31	sham	sham	ADJ
ftr-435	2451	32	transaction	transaction	NOUN
ftr-435	2451	33	theory	theory	NOUN
ftr-435	2451	34	[	[	X
ftr-435	2451	35	although	although	SCONJ
ftr-435	2451	36	the	the	DET
ftr-435	2451	37	government	government	NOUN
ftr-435	2451	38	apparently	apparently	ADV
ftr-435	2451	39	conceded	concede	VERB
ftr-435	2451	40	at	at	ADP
ftr-435	2451	41	oral	oral	ADJ
ftr-435	2451	42	argument	argument	NOUN
ftr-435	2451	43	that	that	SCONJ
ftr-435	2451	44	under	under	ADP
ftr-435	2451	45	either	either	DET
ftr-435	2451	46	approach	approach	NOUN
ftr-435	2451	47	,	,	PUNCT
ftr-435	2451	48	brunswick	brunswick	PROPN
ftr-435	2451	49	could	could	AUX
ftr-435	2451	50	deduct	deduct	VERB
ftr-435	2451	51	actual	actual	ADJ
ftr-435	2451	52	losses	loss	NOUN
ftr-435	2451	53	from	from	ADP
ftr-435	2451	54	the	the	DET
ftr-435	2451	55	transactions	transaction	NOUN
ftr-435	2451	56	]	]	PUNCT
ftr-435	2451	57	.	.	PUNCT
ftr-435	2452	1	the	the	DET
ftr-435	2452	2	government	government	NOUN
ftr-435	2452	3	argued	argue	VERB
ftr-435	2452	4	that	that	SCONJ
ftr-435	2452	5	the	the	DET
ftr-435	2452	6	court	court	NOUN
ftr-435	2452	7	of	of	ADP
ftr-435	2452	8	appeals	appeal	NOUN
ftr-435	2452	9	should	should	AUX
ftr-435	2452	10	apply	apply	VERB
ftr-435	2452	11	asa	asa	PROPN
ftr-435	2452	12	investerings	investering	NOUN
ftr-435	2452	13	to	to	PART
ftr-435	2452	14	hold	hold	VERB
ftr-435	2452	15	that	that	SCONJ
ftr-435	2452	16	the	the	DET
ftr-435	2452	17	partnerships	partnership	NOUN
ftr-435	2452	18	were	be	AUX
ftr-435	2452	19	shams	sham	NOUN
ftr-435	2452	20	,	,	PUNCT
ftr-435	2452	21	and	and	CCONJ
ftr-435	2452	22	remand	remand	VERB
ftr-435	2452	23	the	the	DET
ftr-435	2452	24	case	case	NOUN
ftr-435	2452	25	to	to	ADP
ftr-435	2452	26	the	the	DET
ftr-435	2452	27	tax	tax	NOUN
ftr-435	2452	28	court	court	NOUN
ftr-435	2452	29	for	for	ADP
ftr-435	2452	30	the	the	DET
ftr-435	2452	31	limited	limited	ADJ
ftr-435	2452	32	purpose	purpose	NOUN
ftr-435	2452	33	of	of	ADP
ftr-435	2452	34	determining	determine	VERB
ftr-435	2452	35	the	the	DET
ftr-435	2452	36	amount	amount	NOUN
ftr-435	2452	37	of	of	ADP
ftr-435	2452	38	any	any	DET
ftr-435	2452	39	necessary	necessary	ADJ
ftr-435	2452	40	adjustments	adjustment	NOUN
ftr-435	2452	41	.	.	PUNCT
ftr-435	2453	1	but	but	CCONJ
ftr-435	2453	2	the	the	DET
ftr-435	2453	3	court	court	NOUN
ftr-435	2453	4	of	of	ADP
ftr-435	2453	5	appeals	appeals	PROPN
ftr-435	2453	6	accepted	accept	VERB
ftr-435	2453	7	the	the	DET
ftr-435	2453	8	taxpayer	taxpayer	PROPN
ftr-435	2453	9	�	�	PROPN
ftr-435	2453	10	s	s	PART
ftr-435	2453	11	argument	argument	NOUN
ftr-435	2453	12	that	that	SCONJ
ftr-435	2453	13	the	the	DET
ftr-435	2453	14	�	�	NOUN
ftr-435	2453	15	question	question	NOUN
ftr-435	2453	16	of	of	ADP
ftr-435	2453	17	whether	whether	SCONJ
ftr-435	2453	18	�	�	NOUN
ftr-435	2453	19	an	an	DET
ftr-435	2453	20	entity	entity	NOUN
ftr-435	2453	21	should	should	AUX
ftr-435	2453	22	be	be	AUX
ftr-435	2453	23	regarded	regard	VERB
ftr-435	2453	24	as	as	ADP
ftr-435	2453	25	a	a	DET
ftr-435	2453	26	partnership	partnership	NOUN
ftr-435	2453	27	for	for	ADP
ftr-435	2453	28	federal	federal	ADJ
ftr-435	2453	29	tax	tax	NOUN
ftr-435	2453	30	purposes	purpose	NOUN
ftr-435	2453	31	is	be	AUX
ftr-435	2453	32	inherently	inherently	ADV
ftr-435	2453	33	factual	factual	ADJ
ftr-435	2453	34	,	,	PUNCT
ftr-435	2453	35	�	�	PROPN
ftr-435	2453	36	�	�	PROPN
ftr-435	2453	37	and	and	CCONJ
ftr-435	2453	38	remanded	remand	VERB
ftr-435	2453	39	740	740	NUM
ftr-435	2453	40	florida	florida	PROPN
ftr-435	2453	41	tax	tax	NOUN
ftr-435	2453	42	review	review	NOUN
ftr-435	2453	43	[	[	X
ftr-435	2453	44	vol.5	vol.5	NOUN
ftr-435	2453	45	:	:	PUNCT
ftr-435	2453	46	si	si	X
ftr-435	2453	47	to	to	PART
ftr-435	2453	48	allow	allow	VERB
ftr-435	2453	49	the	the	DET
ftr-435	2453	50	taxpayer	taxpayer	NOUN
ftr-435	2453	51	to	to	PART
ftr-435	2453	52	address	address	VERB
ftr-435	2453	53	the	the	DET
ftr-435	2453	54	question	question	NOUN
ftr-435	2453	55	to	to	ADP
ftr-435	2453	56	the	the	DET
ftr-435	2453	57	trial	trial	NOUN
ftr-435	2453	58	court	court	NOUN
ftr-435	2453	59	,	,	PUNCT
ftr-435	2453	60	even	even	ADV
ftr-435	2453	61	though	though	SCONJ
ftr-435	2453	62	it	it	PRON
ftr-435	2453	63	doubted	doubt	VERB
ftr-435	2453	64	that	that	SCONJ
ftr-435	2453	65	the	the	DET
ftr-435	2453	66	tax	tax	NOUN
ftr-435	2453	67	court	court	NOUN
ftr-435	2453	68	�	�	PROPN
ftr-435	2453	69	s	s	PART
ftr-435	2453	70	�	�	PROPN
ftr-435	2453	71	findings	finding	NOUN
ftr-435	2453	72	are	be	AUX
ftr-435	2453	73	inadequate	inadequate	ADJ
ftr-435	2453	74	because	because	SCONJ
ftr-435	2453	75	of	of	ADP
ftr-435	2453	76	�	�	NOUN
ftr-435	2453	77	significant	significant	ADJ
ftr-435	2453	78	differences	difference	NOUN
ftr-435	2453	79	�	�	PROPN
ftr-435	2453	80	�	�	PROPN
ftr-435	2453	81	alleged	allege	VERB
ftr-435	2453	82	by	by	ADP
ftr-435	2453	83	the	the	DET
ftr-435	2453	84	taxpayer	taxpayer	PROPN
ftr-435	2453	85	�	�	PROPN
ftr-435	2453	86	between	between	ADP
ftr-435	2453	87	the	the	DET
ftr-435	2453	88	actions	action	NOUN
ftr-435	2453	89	of	of	ADP
ftr-435	2453	90	[	[	PUNCT
ftr-435	2453	91	the	the	DET
ftr-435	2453	92	taxpayer	taxpayer	NOUN
ftr-435	2453	93	]	]	PUNCT
ftr-435	2453	94	in	in	ADP
ftr-435	2453	95	this	this	DET
ftr-435	2453	96	case	case	NOUN
ftr-435	2453	97	and	and	CCONJ
ftr-435	2453	98	those	those	PRON
ftr-435	2453	99	of	of	ADP
ftr-435	2453	100	[	[	X
ftr-435	2453	101	the	the	DET
ftr-435	2453	102	taxpayer	taxpayer	NOUN
ftr-435	2453	103	]	]	PUNCT
ftr-435	2453	104	in	in	ADP
ftr-435	2453	105	asa	asa	PROPN
ftr-435	2453	106	.	.	PUNCT
ftr-435	2453	107	�	�	PROPN
ftr-435	2453	108	indeed	indeed	ADV
ftr-435	2453	109	,	,	PUNCT
ftr-435	2453	110	the	the	DET
ftr-435	2453	111	court	court	NOUN
ftr-435	2453	112	of	of	ADP
ftr-435	2453	113	appeals	appeal	NOUN
ftr-435	2453	114	opinion	opinion	NOUN
ftr-435	2453	115	said	say	VERB
ftr-435	2453	116	:	:	PUNCT
ftr-435	2453	117	�	�	X
ftr-435	2453	118	as	as	ADV
ftr-435	2453	119	far	far	ADV
ftr-435	2453	120	as	as	SCONJ
ftr-435	2453	121	we	we	PRON
ftr-435	2453	122	can	can	AUX
ftr-435	2453	123	tell	tell	VERB
ftr-435	2453	124	,	,	PUNCT
ftr-435	2453	125	the	the	DET
ftr-435	2453	126	only	only	ADJ
ftr-435	2453	127	difference	difference	NOUN
ftr-435	2453	128	between	between	ADP
ftr-435	2453	129	this	this	DET
ftr-435	2453	130	case	case	NOUN
ftr-435	2453	131	and	and	CCONJ
ftr-435	2453	132	asa	asa	PROPN
ftr-435	2453	133	is	be	AUX
ftr-435	2453	134	that	that	PRON
ftr-435	2453	135	brunswick	brunswick	PROPN
ftr-435	2453	136	and	and	CCONJ
ftr-435	2453	137	abn	abn	PROPN
ftr-435	2453	138	did	do	AUX
ftr-435	2453	139	not	not	PART
ftr-435	2453	140	meet	meet	VERB
ftr-435	2453	141	in	in	ADP
ftr-435	2453	142	bermuda	bermuda	PROPN
ftr-435	2453	143	.	.	PUNCT
ftr-435	2454	1	�	�	PROPN
ftr-435	2454	2	in	in	ADP
ftr-435	2454	3	remanding	remanding	NOUN
ftr-435	2454	4	,	,	PUNCT
ftr-435	2454	5	judge	judge	NOUN
ftr-435	2454	6	tatel	tatel	NOUN
ftr-435	2454	7	foreshadowed	foreshadow	VERB
ftr-435	2454	8	what	what	PRON
ftr-435	2454	9	he	he	PRON
ftr-435	2454	10	expected	expect	VERB
ftr-435	2454	11	to	to	PART
ftr-435	2454	12	be	be	AUX
ftr-435	2454	13	the	the	DET
ftr-435	2454	14	result	result	NOUN
ftr-435	2454	15	on	on	ADP
ftr-435	2454	16	remand	remand	NOUN
ftr-435	2454	17	:	:	PUNCT
ftr-435	2454	18	in	in	ADP
ftr-435	2454	19	any	any	DET
ftr-435	2454	20	case	case	NOUN
ftr-435	2454	21	,	,	PUNCT
ftr-435	2454	22	asa	asa	PROPN
ftr-435	2454	23	makes	make	VERB
ftr-435	2454	24	clear	clear	ADJ
ftr-435	2454	25	that	that	SCONJ
ftr-435	2454	26	�	�	VERB
ftr-435	2454	27	the	the	DET
ftr-435	2454	28	absence	absence	NOUN
ftr-435	2454	29	of	of	ADP
ftr-435	2454	30	a	a	DET
ftr-435	2454	31	nontax	nontax	NOUN
ftr-435	2454	32	business	business	NOUN
ftr-435	2454	33	purpose	purpose	NOUN
ftr-435	2454	34	is	be	AUX
ftr-435	2454	35	fatal	fatal	ADJ
ftr-435	2454	36	�	�	PROPN
ftr-435	2454	37	to	to	ADP
ftr-435	2454	38	the	the	DET
ftr-435	2454	39	argument	argument	NOUN
ftr-435	2454	40	that	that	SCONJ
ftr-435	2454	41	the	the	DET
ftr-435	2454	42	commissioner	commissioner	NOUN
ftr-435	2454	43	should	should	AUX
ftr-435	2454	44	respect	respect	VERB
ftr-435	2454	45	an	an	DET
ftr-435	2454	46	entity	entity	NOUN
ftr-435	2454	47	for	for	ADP
ftr-435	2454	48	federal	federal	ADJ
ftr-435	2454	49	tax	tax	NOUN
ftr-435	2454	50	purposes	purpose	NOUN
ftr-435	2454	51	.	.	PUNCT
ftr-435	2454	52	.	.	PUNCT
ftr-435	2454	53	.	.	PUNCT
ftr-435	2455	1	.	.	PUNCT
ftr-435	2456	1	here	here	ADV
ftr-435	2456	2	,	,	PUNCT
ftr-435	2456	3	the	the	DET
ftr-435	2456	4	tax	tax	NOUN
ftr-435	2456	5	court	court	NOUN
ftr-435	2456	6	specifically	specifically	ADV
ftr-435	2456	7	found	find	VERB
ftr-435	2456	8	�	�	PROPN
ftr-435	2456	9	overwhelming	overwhelming	ADJ
ftr-435	2456	10	evidence	evidence	NOUN
ftr-435	2456	11	in	in	ADP
ftr-435	2456	12	the	the	DET
ftr-435	2456	13	record	record	NOUN
ftr-435	2456	14	that	that	PRON
ftr-435	2456	15	saba	saba	PROPN
ftr-435	2456	16	and	and	CCONJ
ftr-435	2456	17	otrabanda	otrabanda	PROPN
ftr-435	2456	18	were	be	AUX
ftr-435	2456	19	organized	organize	VERB
ftr-435	2456	20	solely	solely	ADV
ftr-435	2456	21	to	to	PART
ftr-435	2456	22	generate	generate	VERB
ftr-435	2456	23	tax	tax	NOUN
ftr-435	2456	24	benefits	benefit	NOUN
ftr-435	2456	25	for	for	ADP
ftr-435	2456	26	brunswick	brunswick	PROPN
ftr-435	2456	27	.	.	PUNCT
ftr-435	2456	28	�	�	PROPN
ftr-435	2456	29	.	.	PUNCT
ftr-435	2456	30	.	.	PUNCT
ftr-435	2456	31	.	.	PUNCT
ftr-435	2457	1	arguably	arguably	ADV
ftr-435	2457	2	,	,	PUNCT
ftr-435	2457	3	this	this	DET
ftr-435	2457	4	broader	broad	ADJ
ftr-435	2457	5	finding	finding	NOUN
ftr-435	2457	6	subsumes	subsume	VERB
ftr-435	2457	7	any	any	DET
ftr-435	2457	8	factual	factual	ADJ
ftr-435	2457	9	differences	difference	NOUN
ftr-435	2457	10	that	that	PRON
ftr-435	2457	11	might	might	AUX
ftr-435	2457	12	exist	exist	VERB
ftr-435	2457	13	between	between	ADP
ftr-435	2457	14	this	this	DET
ftr-435	2457	15	case	case	NOUN
ftr-435	2457	16	and	and	CCONJ
ftr-435	2457	17	asa	asa	PROPN
ftr-435	2457	18	.	.	PUNCT
ftr-435	2457	19	.	.	PUNCT
ftr-435	2457	20	.	.	PUNCT
ftr-435	2457	21	.	.	PUNCT
ftr-435	2458	1	although	although	SCONJ
ftr-435	2458	2	the	the	DET
ftr-435	2458	3	present	present	ADJ
ftr-435	2458	4	record	record	NOUN
ftr-435	2458	5	might	might	AUX
ftr-435	2458	6	strongly	strongly	ADV
ftr-435	2458	7	suggest	suggest	VERB
ftr-435	2458	8	that	that	SCONJ
ftr-435	2458	9	saba	saba	PROPN
ftr-435	2458	10	and	and	CCONJ
ftr-435	2458	11	otrabanda	otrabanda	PROPN
ftr-435	2458	12	were	be	AUX
ftr-435	2458	13	sham	sham	ADJ
ftr-435	2458	14	partnerships	partnership	NOUN
ftr-435	2458	15	organized	organize	VERB
ftr-435	2458	16	for	for	ADP
ftr-435	2458	17	the	the	DET
ftr-435	2458	18	sole	sole	ADJ
ftr-435	2458	19	purpose	purpose	NOUN
ftr-435	2458	20	of	of	ADP
ftr-435	2458	21	generating	generate	VERB
ftr-435	2458	22	paper	paper	NOUN
ftr-435	2458	23	tax	tax	NOUN
ftr-435	2458	24	losses	loss	NOUN
ftr-435	2458	25	for	for	ADP
ftr-435	2458	26	brunswick	brunswick	PROPN
ftr-435	2458	27	,	,	PUNCT
ftr-435	2458	28	fairness	fairness	NOUN
ftr-435	2458	29	dictates	dictate	VERB
ftr-435	2458	30	that	that	SCONJ
ftr-435	2458	31	we	we	PRON
ftr-435	2458	32	ought	ought	AUX
ftr-435	2458	33	not	not	PART
ftr-435	2458	34	affirm	affirm	VERB
ftr-435	2458	35	on	on	ADP
ftr-435	2458	36	this	this	DET
ftr-435	2458	37	ground	ground	NOUN
ftr-435	2458	38	.	.	PUNCT
ftr-435	2459	1	in	in	ADP
ftr-435	2459	2	particular	particular	ADJ
ftr-435	2459	3	,	,	PUNCT
ftr-435	2459	4	in	in	ADP
ftr-435	2459	5	presenting	present	VERB
ftr-435	2459	6	its	its	PRON
ftr-435	2459	7	case	case	NOUN
ftr-435	2459	8	in	in	ADP
ftr-435	2459	9	the	the	DET
ftr-435	2459	10	tax	tax	NOUN
ftr-435	2459	11	court	court	NOUN
ftr-435	2459	12	,	,	PUNCT
ftr-435	2459	13	brunswick	brunswick	PROPN
ftr-435	2459	14	may	may	AUX
ftr-435	2459	15	have	have	AUX
ftr-435	2459	16	acted	act	VERB
ftr-435	2459	17	on	on	ADP
ftr-435	2459	18	the	the	DET
ftr-435	2459	19	mistaken	mistaken	ADJ
ftr-435	2459	20	belief	belief	NOUN
ftr-435	2459	21	that	that	SCONJ
ftr-435	2459	22	the	the	DET
ftr-435	2459	23	supreme	supreme	PROPN
ftr-435	2459	24	court	court	PROPN
ftr-435	2459	25	�	�	PROPN
ftr-435	2459	26	s	s	PART
ftr-435	2459	27	decision	decision	NOUN
ftr-435	2459	28	in	in	ADP
ftr-435	2459	29	moline	moline	NOUN
ftr-435	2459	30	properties	property	NOUN
ftr-435	2459	31	,	,	PUNCT
ftr-435	2459	32	inc	inc	PROPN
ftr-435	2459	33	.	.	PROPN
ftr-435	2460	1	v.	v.	PROPN
ftr-435	2460	2	commissioner	commissioner	PROPN
ftr-435	2460	3	,	,	PUNCT
ftr-435	2460	4	319	319	NUM
ftr-435	2460	5	u.s	u.s	PROPN
ftr-435	2460	6	.	.	PROPN
ftr-435	2460	7	436	436	NUM
ftr-435	2460	8	,	,	PUNCT
ftr-435	2460	9	87	87	NUM
ftr-435	2460	10	l.	l.	PROPN
ftr-435	2460	11	ed	ed	PROPN
ftr-435	2460	12	.	.	PROPN
ftr-435	2461	1	1499	1499	NUM
ftr-435	2461	2	,	,	PUNCT
ftr-435	2461	3	63	63	NUM
ftr-435	2461	4	s.	s.	PROPN
ftr-435	2461	5	ct	ct	PROPN
ftr-435	2461	6	.	.	PROPN
ftr-435	2462	1	1132	1132	NUM
ftr-435	2462	2	(	(	PUNCT
ftr-435	2462	3	1943	1943	NUM
ftr-435	2462	4	)	)	PUNCT
ftr-435	2462	5	,	,	PUNCT
ftr-435	2462	6	established	establish	VERB
ftr-435	2462	7	a	a	DET
ftr-435	2462	8	two	two	NUM
ftr-435	2462	9	-	-	PUNCT
ftr-435	2462	10	part	part	NOUN
ftr-435	2462	11	test	test	NOUN
ftr-435	2462	12	under	under	ADP
ftr-435	2462	13	which	which	PRON
ftr-435	2462	14	saba	saba	PROPN
ftr-435	2462	15	and	and	CCONJ
ftr-435	2462	16	otrabanda	otrabanda	PROPN
ftr-435	2462	17	must	must	AUX
ftr-435	2462	18	be	be	AUX
ftr-435	2462	19	respected	respect	VERB
ftr-435	2462	20	simply	simply	ADV
ftr-435	2462	21	because	because	SCONJ
ftr-435	2462	22	they	they	PRON
ftr-435	2462	23	engaged	engage	VERB
ftr-435	2462	24	in	in	ADP
ftr-435	2462	25	some	some	DET
ftr-435	2462	26	business	business	NOUN
ftr-435	2462	27	activity	activity	NOUN
ftr-435	2462	28	,	,	PUNCT
ftr-435	2462	29	an	an	DET
ftr-435	2462	30	interpretation	interpretation	NOUN
ftr-435	2462	31	that	that	PRON
ftr-435	2462	32	asa	asa	PROPN
ftr-435	2462	33	squarely	squarely	ADV
ftr-435	2462	34	rejected	reject	VERB
ftr-435	2462	35	.	.	PUNCT
ftr-435	2462	36	.	.	PUNCT
ftr-435	2462	37	.	.	PUNCT
ftr-435	2462	38	.	.	PUNCT
ftr-435	2463	1	�	�	PROPN
ftr-435	2463	2	query	query	VERB
ftr-435	2463	3	the	the	DET
ftr-435	2463	4	effect	effect	NOUN
ftr-435	2463	5	of	of	ADP
ftr-435	2463	6	this	this	DET
ftr-435	2463	7	opinion	opinion	NOUN
ftr-435	2463	8	on	on	ADP
ftr-435	2463	9	the	the	DET
ftr-435	2463	10	boca	boca	PROPN
ftr-435	2463	11	investerings	investering	NOUN
ftr-435	2463	12	case	case	NOUN
ftr-435	2463	13	,	,	PUNCT
ftr-435	2463	14	noted	note	VERB
ftr-435	2463	15	below	below	ADV
ftr-435	2463	16	?	?	PUNCT
ftr-435	2464	1	d.	d.	PROPN
ftr-435	2464	2	merrill	merrill	PROPN
ftr-435	2464	3	lynch	lynch	PROPN
ftr-435	2464	4	pays	pay	VERB
ftr-435	2464	5	for	for	ADP
ftr-435	2464	6	the	the	DET
ftr-435	2464	7	contingent	contingent	ADJ
ftr-435	2464	8	installment	installment	NOUN
ftr-435	2464	9	sale	sale	NOUN
ftr-435	2464	10	tax	tax	NOUN
ftr-435	2464	11	shelter	shelter	NOUN
ftr-435	2464	12	.	.	PUNCT
ftr-435	2465	1	did	do	AUX
ftr-435	2465	2	they	they	PRON
ftr-435	2465	3	pay	pay	VERB
ftr-435	2465	4	too	too	ADV
ftr-435	2465	5	soon	soon	ADV
ftr-435	2465	6	?	?	PUNCT
ftr-435	2466	1	news	news	NOUN
ftr-435	2466	2	release	release	NOUN
ftr-435	2466	3	ir-2001	ir-2001	NOUN
ftr-435	2466	4	-	-	PUNCT
ftr-435	2466	5	74	74	NUM
ftr-435	2466	6	(	(	PUNCT
ftr-435	2466	7	8/28/01	8/28/01	NUM
ftr-435	2466	8	)	)	PUNCT
ftr-435	2466	9	.	.	PUNCT
ftr-435	2467	1	irs	irs	PROPN
ftr-435	2467	2	announced	announce	VERB
ftr-435	2467	3	that	that	SCONJ
ftr-435	2467	4	merrill	merrill	PROPN
ftr-435	2467	5	lynch	lynch	PROPN
ftr-435	2467	6	agreed	agree	VERB
ftr-435	2467	7	to	to	PART
ftr-435	2467	8	settle	settle	VERB
ftr-435	2467	9	a	a	DET
ftr-435	2467	10	penalty	penalty	NOUN
ftr-435	2467	11	case	case	NOUN
ftr-435	2467	12	the	the	DET
ftr-435	2467	13	irs	irs	PROPN
ftr-435	2467	14	had	have	AUX
ftr-435	2467	15	brought	bring	VERB
ftr-435	2467	16	against	against	ADP
ftr-435	2467	17	it	it	PRON
ftr-435	2467	18	under	under	ADP
ftr-435	2467	19	§	§	PROPN
ftr-435	2467	20	§	§	NOUN
ftr-435	2467	21	6700	6700	NUM
ftr-435	2468	1	[	[	X
ftr-435	2468	2	promoting	promote	VERB
ftr-435	2468	3	abusive	abusive	ADJ
ftr-435	2468	4	tax	tax	NOUN
ftr-435	2468	5	shelters	shelter	NOUN
ftr-435	2468	6	,	,	PUNCT
ftr-435	2468	7	etc	etc	X
ftr-435	2468	8	.	.	X
ftr-435	2468	9	]	]	X
ftr-435	2468	10	,	,	PUNCT
ftr-435	2468	11	6701	6701	NUM
ftr-435	2468	12	[	[	X
ftr-435	2468	13	aiding	aid	VERB
ftr-435	2468	14	and	and	CCONJ
ftr-435	2468	15	abetting	abet	VERB
ftr-435	2468	16	understatement	understatement	NOUN
ftr-435	2468	17	of	of	ADP
ftr-435	2468	18	tax	tax	NOUN
ftr-435	2468	19	liability	liability	NOUN
ftr-435	2468	20	]	]	PUNCT
ftr-435	2468	21	,	,	PUNCT
ftr-435	2468	22	6707	6707	NUM
ftr-435	2469	1	[	[	X
ftr-435	2469	2	failure	failure	NOUN
ftr-435	2469	3	to	to	PART
ftr-435	2469	4	furnish	furnish	VERB
ftr-435	2469	5	information	information	NOUN
ftr-435	2469	6	regarding	regard	VERB
ftr-435	2469	7	tax	tax	NOUN
ftr-435	2469	8	shelters	shelter	NOUN
ftr-435	2469	9	by	by	ADP
ftr-435	2469	10	persons	person	NOUN
ftr-435	2469	11	subject	subject	ADJ
ftr-435	2469	12	to	to	ADP
ftr-435	2469	13	the	the	DET
ftr-435	2469	14	requirement	requirement	NOUN
ftr-435	2469	15	to	to	PART
ftr-435	2469	16	register	register	VERB
ftr-435	2469	17	a	a	DET
ftr-435	2469	18	tax	tax	NOUN
ftr-435	2469	19	shelter	shelter	NOUN
ftr-435	2469	20	under	under	ADP
ftr-435	2469	21	§	§	PROPN
ftr-435	2469	22	6111	6111	NUM
ftr-435	2469	23	]	]	PUNCT
ftr-435	2469	24	and	and	CCONJ
ftr-435	2469	25	6708	6708	NUM
ftr-435	2469	26	failure	failure	NOUN
ftr-435	2469	27	to	to	PART
ftr-435	2469	28	maintain	maintain	VERB
ftr-435	2469	29	lists	list	NOUN
ftr-435	2469	30	of	of	ADP
ftr-435	2469	31	investors	investor	NOUN
ftr-435	2469	32	in	in	ADP
ftr-435	2469	33	potentially	potentially	ADV
ftr-435	2469	34	abusive	abusive	ADJ
ftr-435	2469	35	tax	tax	NOUN
ftr-435	2469	36	shelters	shelter	NOUN
ftr-435	2469	37	]	]	PUNCT
ftr-435	2469	38	for	for	ADP
ftr-435	2469	39	the	the	DET
ftr-435	2469	40	1989	1989	NUM
ftr-435	2469	41	-	-	SYM
ftr-435	2469	42	1990	1990	NUM
ftr-435	2469	43	promotion	promotion	NOUN
ftr-435	2469	44	of	of	ADP
ftr-435	2469	45	the	the	DET
ftr-435	2469	46	contingent	contingent	ADJ
ftr-435	2469	47	installment	installment	NOUN
ftr-435	2469	48	sale	sale	NOUN
ftr-435	2469	49	shelter	shelter	NOUN
ftr-435	2469	50	in	in	ADP
ftr-435	2469	51	acm	acm	PROPN
ftr-435	2469	52	partnership	partnership	PROPN
ftr-435	2469	53	v.	v.	PROPN
ftr-435	2469	54	commissioner	commissioner	PROPN
ftr-435	2469	55	,	,	PUNCT
ftr-435	2469	56	157	157	NUM
ftr-435	2469	57	f.3d	f.3d	NUM
ftr-435	2469	58	231	231	NUM
ftr-435	2469	59	(	(	PUNCT
ftr-435	2469	60	8th	8th	ADJ
ftr-435	2469	61	cir	cir	NOUN
ftr-435	2469	62	.	.	PUNCT
ftr-435	2469	63	1998	1998	NUM
ftr-435	2469	64	)	)	PUNCT
ftr-435	2469	65	,	,	PUNCT
ftr-435	2469	66	cert	cert	PROPN
ftr-435	2469	67	.	.	PUNCT
ftr-435	2469	68	denied	deny	VERB
ftr-435	2469	69	,	,	PUNCT
ftr-435	2469	70	526	526	NUM
ftr-435	2469	71	u.s	u.s	PROPN
ftr-435	2469	72	.	.	PROPN
ftr-435	2469	73	1017	1017	NUM
ftr-435	2469	74	(	(	PUNCT
ftr-435	2469	75	1999	1999	NUM
ftr-435	2469	76	)	)	PUNCT
ftr-435	2469	77	,	,	PUNCT
ftr-435	2469	78	and	and	CCONJ
ftr-435	2469	79	other	other	ADJ
ftr-435	2469	80	cases	case	NOUN
ftr-435	2469	81	.	.	PUNCT
ftr-435	2470	1	2002	2002	NUM
ftr-435	2470	2	]	]	PUNCT
ftr-435	2470	3	recent	recent	ADJ
ftr-435	2470	4	developments	development	NOUN
ftr-435	2470	5	in	in	ADP
ftr-435	2470	6	federal	federal	ADJ
ftr-435	2470	7	income	income	NOUN
ftr-435	2470	8	taxation	taxation	NOUN
ftr-435	2470	9	741	741	NUM
ftr-435	2470	10	742	742	NUM
ftr-435	2470	11	florida	florida	PROPN
ftr-435	2470	12	tax	tax	NOUN
ftr-435	2470	13	review	review	NOUN
ftr-435	2470	14	[	[	X
ftr-435	2470	15	vol.5	vol.5	ADV
ftr-435	2470	16	:	:	PUNCT
ftr-435	2470	17	si	si	PROPN
ftr-435	2470	18	e.	e.	PROPN
ftr-435	2470	19	same	same	PROPN
ftr-435	2470	20	arrangement	arrangement	NOUN
ftr-435	2470	21	as	as	ADP
ftr-435	2470	22	earlier	early	ADV
ftr-435	2470	23	failed	fail	VERB
ftr-435	2470	24	shelters	shelter	NOUN
ftr-435	2470	25	,	,	PUNCT
ftr-435	2470	26	different	different	ADJ
ftr-435	2470	27	trial	trial	NOUN
ftr-435	2470	28	court	court	NOUN
ftr-435	2470	29	judge	judge	NOUN
ftr-435	2470	30	�	�	PROPN
ftr-435	2470	31	it	it	PRON
ftr-435	2470	32	�	�	VERB
ftr-435	2470	33	s	s	PART
ftr-435	2470	34	a	a	DET
ftr-435	2470	35	business	business	NOUN
ftr-435	2470	36	deal	deal	NOUN
ftr-435	2470	37	,	,	PUNCT
ftr-435	2470	38	not	not	PART
ftr-435	2470	39	a	a	DET
ftr-435	2470	40	shelter	shelter	NOUN
ftr-435	2470	41	.	.	PUNCT
ftr-435	2471	1	boca	boca	PROPN
ftr-435	2471	2	investerings	investering	VERB
ftr-435	2471	3	partnership	partnership	PROPN
ftr-435	2471	4	v.	v.	PROPN
ftr-435	2471	5	united	united	PROPN
ftr-435	2471	6	states	states	PROPN
ftr-435	2471	7	,	,	PUNCT
ftr-435	2471	8	167	167	NUM
ftr-435	2471	9	f.supp.2d	f.supp.2d	NUM
ftr-435	2471	10	298	298	NUM
ftr-435	2471	11	,	,	PUNCT
ftr-435	2471	12	2001	2001	NUM
ftr-435	2471	13	-	-	SYM
ftr-435	2471	14	2	2	NUM
ftr-435	2471	15	u.s.t.c	u.s.t.c	PROPN
ftr-435	2471	16	.	.	PROPN
ftr-435	2471	17	¶	¶	PROPN
ftr-435	2471	18	50,640	50,640	NUM
ftr-435	2471	19	,	,	PUNCT
ftr-435	2471	20	88	88	NUM
ftr-435	2471	21	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2471	22	6252	6252	NUM
ftr-435	2471	23	(	(	PUNCT
ftr-435	2471	24	d.	d.	PROPN
ftr-435	2471	25	d.c	d.c	PROPN
ftr-435	2471	26	.	.	PUNCT
ftr-435	2471	27	10/5/01	10/5/01	NUM
ftr-435	2471	28	)	)	PUNCT
ftr-435	2471	29	.	.	PUNCT
ftr-435	2472	1	american	american	PROPN
ftr-435	2472	2	home	home	PROPN
ftr-435	2472	3	products	product	NOUN
ftr-435	2472	4	entered	enter	VERB
ftr-435	2472	5	into	into	ADP
ftr-435	2472	6	a	a	DET
ftr-435	2472	7	merrill	merrill	NOUN
ftr-435	2472	8	lynch	lynch	PROPN
ftr-435	2472	9	marketed	market	VERB
ftr-435	2472	10	tax	tax	NOUN
ftr-435	2472	11	shelter	shelter	NOUN
ftr-435	2472	12	virtually	virtually	ADV
ftr-435	2472	13	identical	identical	ADJ
ftr-435	2472	14	to	to	ADP
ftr-435	2472	15	those	those	PRON
ftr-435	2472	16	in	in	ADP
ftr-435	2472	17	acm	acm	PROPN
ftr-435	2472	18	partnership	partnership	PROPN
ftr-435	2472	19	v.	v.	PROPN
ftr-435	2472	20	commissioner	commissioner	PROPN
ftr-435	2472	21	,	,	PUNCT
ftr-435	2472	22	157	157	NUM
ftr-435	2472	23	f.3d	f.3d	NUM
ftr-435	2472	24	231	231	NUM
ftr-435	2472	25	(	(	PUNCT
ftr-435	2472	26	3d	3d	NUM
ftr-435	2472	27	cir	cir	NOUN
ftr-435	2472	28	.	.	PUNCT
ftr-435	2473	1	10/13/98	10/13/98	NUM
ftr-435	2473	2	)	)	PUNCT
ftr-435	2473	3	,	,	PUNCT
ftr-435	2473	4	aff	aff	PROPN
ftr-435	2473	5	�	�	PROPN
ftr-435	2473	6	g	g	PROPN
ftr-435	2473	7	t.c	t.c	PROPN
ftr-435	2473	8	.	.	PROPN
ftr-435	2473	9	memo	memo	NOUN
ftr-435	2473	10	.	.	PUNCT
ftr-435	2474	1	1997	1997	NUM
ftr-435	2474	2	-	-	SYM
ftr-435	2474	3	115	115	NUM
ftr-435	2474	4	(	(	PUNCT
ftr-435	2474	5	3/5/97	3/5/97	NUM
ftr-435	2474	6	)	)	PUNCT
ftr-435	2474	7	,	,	PUNCT
ftr-435	2474	8	cert	cert	PROPN
ftr-435	2474	9	.	.	PUNCT
ftr-435	2474	10	denied	deny	VERB
ftr-435	2474	11	,	,	PUNCT
ftr-435	2474	12	526	526	NUM
ftr-435	2474	13	u.s	u.s	PROPN
ftr-435	2474	14	.	.	PROPN
ftr-435	2474	15	1017	1017	NUM
ftr-435	2474	16	(	(	PUNCT
ftr-435	2474	17	1999	1999	NUM
ftr-435	2474	18	)	)	PUNCT
ftr-435	2474	19	,	,	PUNCT
ftr-435	2474	20	asa	asa	PROPN
ftr-435	2474	21	investerings	investering	VERB
ftr-435	2474	22	partnership	partnership	PROPN
ftr-435	2474	23	v.	v.	PROPN
ftr-435	2474	24	commissioner	commissioner	PROPN
ftr-435	2474	25	,	,	PUNCT
ftr-435	2474	26	201	201	NUM
ftr-435	2474	27	f.3d	f.3d	NUM
ftr-435	2474	28	505	505	NUM
ftr-435	2474	29	(	(	PUNCT
ftr-435	2474	30	d.c	d.c	PROPN
ftr-435	2474	31	.	.	PROPN
ftr-435	2474	32	cir	cir	PROPN
ftr-435	2474	33	.	.	PUNCT
ftr-435	2474	34	2/1/00	2/1/00	NUM
ftr-435	2474	35	)	)	PUNCT
ftr-435	2474	36	,	,	PUNCT
ftr-435	2474	37	aff	aff	PROPN
ftr-435	2474	38	�	�	PROPN
ftr-435	2474	39	g	g	PROPN
ftr-435	2474	40	t.c	t.c	PROPN
ftr-435	2474	41	.	.	PROPN
ftr-435	2474	42	memo	memo	NOUN
ftr-435	2474	43	.	.	PUNCT
ftr-435	2475	1	1998	1998	NUM
ftr-435	2475	2	-	-	SYM
ftr-435	2475	3	305	305	NUM
ftr-435	2475	4	(	(	PUNCT
ftr-435	2475	5	8/20/98	8/20/98	NUM
ftr-435	2475	6	)	)	PUNCT
ftr-435	2475	7	,	,	PUNCT
ftr-435	2475	8	and	and	CCONJ
ftr-435	2475	9	saba	saba	PROPN
ftr-435	2475	10	partnership	partnership	PROPN
ftr-435	2475	11	v.	v.	PROPN
ftr-435	2475	12	commissioner	commissioner	PROPN
ftr-435	2475	13	,	,	PUNCT
ftr-435	2475	14	t.c	t.c	PROPN
ftr-435	2475	15	.	.	PROPN
ftr-435	2475	16	memo	memo	NOUN
ftr-435	2475	17	.	.	PUNCT
ftr-435	2476	1	1999	1999	NUM
ftr-435	2476	2	-	-	SYM
ftr-435	2476	3	359	359	NUM
ftr-435	2476	4	(	(	PUNCT
ftr-435	2476	5	10/27/99	10/27/99	PROPN
ftr-435	2476	6	)	)	PUNCT
ftr-435	2476	7	,	,	PUNCT
ftr-435	2476	8	aff	aff	PROPN
ftr-435	2476	9	�	�	PROPN
ftr-435	2476	10	d	d	PROPN
ftr-435	2476	11	,	,	PUNCT
ftr-435	2476	12	273	273	NUM
ftr-435	2476	13	f.3d	f.3d	NUM
ftr-435	2476	14	1135	1135	NUM
ftr-435	2476	15	(	(	PUNCT
ftr-435	2476	16	d.c	d.c	PROPN
ftr-435	2476	17	.	.	PROPN
ftr-435	2476	18	cir	cir	PROPN
ftr-435	2476	19	.	.	PUNCT
ftr-435	2477	1	12/21/01	12/21/01	NUM
ftr-435	2477	2	)	)	PUNCT
ftr-435	2477	3	,	,	PUNCT
ftr-435	2477	4	.	.	PUNCT
ftr-435	2478	1	the	the	DET
ftr-435	2478	2	losses	loss	NOUN
ftr-435	2478	3	from	from	ADP
ftr-435	2478	4	the	the	DET
ftr-435	2478	5	transaction	transaction	NOUN
ftr-435	2478	6	sheltered	shelter	VERB
ftr-435	2478	7	the	the	DET
ftr-435	2478	8	gain	gain	NOUN
ftr-435	2478	9	on	on	ADP
ftr-435	2478	10	the	the	DET
ftr-435	2478	11	sale	sale	NOUN
ftr-435	2478	12	of	of	ADP
ftr-435	2478	13	a	a	DET
ftr-435	2478	14	corporate	corporate	ADJ
ftr-435	2478	15	subsidiary	subsidiary	NOUN
ftr-435	2478	16	.	.	PUNCT
ftr-435	2479	1	judge	judge	PROPN
ftr-435	2479	2	friedman	friedman	PROPN
ftr-435	2479	3	held	hold	VERB
ftr-435	2479	4	that	that	SCONJ
ftr-435	2479	5	a	a	DET
ftr-435	2479	6	valid	valid	ADJ
ftr-435	2479	7	partnership	partnership	NOUN
ftr-435	2479	8	existed	exist	VERB
ftr-435	2479	9	and	and	CCONJ
ftr-435	2479	10	that	that	SCONJ
ftr-435	2479	11	the	the	DET
ftr-435	2479	12	losses	loss	NOUN
ftr-435	2479	13	were	be	AUX
ftr-435	2479	14	allowable	allowable	ADJ
ftr-435	2479	15	because	because	SCONJ
ftr-435	2479	16	he	he	PRON
ftr-435	2479	17	found	find	VERB
ftr-435	2479	18	that	that	SCONJ
ftr-435	2479	19	the	the	DET
ftr-435	2479	20	taxpayer	taxpayer	NOUN
ftr-435	2479	21	had	have	VERB
ftr-435	2479	22	both	both	CCONJ
ftr-435	2479	23	a	a	DET
ftr-435	2479	24	business	business	NOUN
ftr-435	2479	25	purpose	purpose	NOUN
ftr-435	2479	26	and	and	CCONJ
ftr-435	2479	27	an	an	DET
ftr-435	2479	28	objective	objective	ADJ
ftr-435	2479	29	profit	profit	NOUN
ftr-435	2479	30	potential	potential	NOUN
ftr-435	2479	31	in	in	ADP
ftr-435	2479	32	entering	enter	VERB
ftr-435	2479	33	into	into	ADP
ftr-435	2479	34	the	the	DET
ftr-435	2479	35	transaction	transaction	NOUN
ftr-435	2479	36	.	.	PUNCT
ftr-435	2480	1	he	he	PRON
ftr-435	2480	2	applied	apply	VERB
ftr-435	2480	3	the	the	DET
ftr-435	2480	4	test	test	NOUN
ftr-435	2480	5	used	use	VERB
ftr-435	2480	6	by	by	ADP
ftr-435	2480	7	the	the	DET
ftr-435	2480	8	district	district	PROPN
ftr-435	2480	9	of	of	ADP
ftr-435	2480	10	columbia	columbia	PROPN
ftr-435	2480	11	circuit	circuit	PROPN
ftr-435	2480	12	in	in	ADP
ftr-435	2480	13	horn	horn	NOUN
ftr-435	2480	14	v.	v.	ADP
ftr-435	2480	15	commissioner	commissioner	NOUN
ftr-435	2480	16	,	,	PUNCT
ftr-435	2480	17	968	968	NUM
ftr-435	2480	18	f.2d	f.2d	NOUN
ftr-435	2480	19	1229	1229	NUM
ftr-435	2480	20	(	(	PUNCT
ftr-435	2480	21	d.c	d.c	PROPN
ftr-435	2480	22	.	.	PROPN
ftr-435	2480	23	cir	cir	PROPN
ftr-435	2480	24	.	.	PROPN
ftr-435	2480	25	1992	1992	NUM
ftr-435	2480	26	)	)	PUNCT
ftr-435	2480	27	,	,	PUNCT
ftr-435	2481	1	[	[	X
ftr-435	2481	2	a	a	DET
ftr-435	2481	3	commodities	commodity	NOUN
ftr-435	2481	4	straddle	straddle	NOUN
ftr-435	2481	5	case	case	NOUN
ftr-435	2481	6	]	]	PUNCT
ftr-435	2481	7	,	,	PUNCT
ftr-435	2481	8	which	which	PRON
ftr-435	2481	9	stated	state	VERB
ftr-435	2481	10	the	the	DET
ftr-435	2481	11	test	test	NOUN
ftr-435	2481	12	as	as	SCONJ
ftr-435	2481	13	:	:	PUNCT
ftr-435	2481	14	�	�	NOUN
ftr-435	2481	15	to	to	PART
ftr-435	2481	16	treat	treat	VERB
ftr-435	2481	17	a	a	DET
ftr-435	2481	18	transaction	transaction	NOUN
ftr-435	2481	19	as	as	ADP
ftr-435	2481	20	a	a	DET
ftr-435	2481	21	sham	sham	NOUN
ftr-435	2481	22	,	,	PUNCT
ftr-435	2481	23	the	the	DET
ftr-435	2481	24	court	court	NOUN
ftr-435	2481	25	must	must	AUX
ftr-435	2481	26	find	find	VERB
ftr-435	2481	27	that	that	SCONJ
ftr-435	2481	28	the	the	DET
ftr-435	2481	29	taxpayer	taxpayer	NOUN
ftr-435	2481	30	was	be	AUX
ftr-435	2481	31	motivated	motivate	VERB
ftr-435	2481	32	by	by	ADP
ftr-435	2481	33	no	no	DET
ftr-435	2481	34	business	business	NOUN
ftr-435	2481	35	purpose	purpose	NOUN
ftr-435	2481	36	other	other	ADJ
ftr-435	2481	37	than	than	ADP
ftr-435	2481	38	obtaining	obtain	VERB
ftr-435	2481	39	tax	tax	NOUN
ftr-435	2481	40	benefits	benefit	NOUN
ftr-435	2481	41	in	in	ADP
ftr-435	2481	42	entering	enter	VERB
ftr-435	2481	43	the	the	DET
ftr-435	2481	44	transaction	transaction	NOUN
ftr-435	2481	45	,	,	PUNCT
ftr-435	2481	46	and	and	CCONJ
ftr-435	2481	47	that	that	SCONJ
ftr-435	2481	48	the	the	DET
ftr-435	2481	49	transaction	transaction	NOUN
ftr-435	2481	50	has	have	VERB
ftr-435	2481	51	no	no	DET
ftr-435	2481	52	economic	economic	ADJ
ftr-435	2481	53	substance	substance	NOUN
ftr-435	2481	54	because	because	SCONJ
ftr-435	2481	55	no	no	DET
ftr-435	2481	56	reasonable	reasonable	ADJ
ftr-435	2481	57	possibility	possibility	NOUN
ftr-435	2481	58	of	of	ADP
ftr-435	2481	59	profit	profit	NOUN
ftr-435	2481	60	exists	exist	VERB
ftr-435	2481	61	.	.	PUNCT
ftr-435	2482	1	�	�	PROPN
ftr-435	2482	2	judge	judge	PROPN
ftr-435	2482	3	friedman	friedman	PROPN
ftr-435	2482	4	found	find	VERB
ftr-435	2482	5	,	,	PUNCT
ftr-435	2482	6	as	as	ADP
ftr-435	2482	7	matters	matter	NOUN
ftr-435	2482	8	of	of	ADP
ftr-435	2482	9	fact	fact	NOUN
ftr-435	2482	10	,	,	PUNCT
ftr-435	2482	11	that	that	DET
ftr-435	2482	12	�	�	VERB
ftr-435	2482	13	while	while	SCONJ
ftr-435	2482	14	potential	potential	ADJ
ftr-435	2482	15	tax	tax	NOUN
ftr-435	2482	16	benefits	benefit	NOUN
ftr-435	2482	17	were	be	AUX
ftr-435	2482	18	considered	consider	VERB
ftr-435	2482	19	by	by	ADP
ftr-435	2482	20	ahp	ahp	PROPN
ftr-435	2482	21	,	,	PUNCT
ftr-435	2482	22	it	it	PRON
ftr-435	2482	23	was	be	AUX
ftr-435	2482	24	understood	understand	VERB
ftr-435	2482	25	that	that	SCONJ
ftr-435	2482	26	ahp	ahp	PROPN
ftr-435	2482	27	was	be	AUX
ftr-435	2482	28	not	not	PART
ftr-435	2482	29	committing	commit	VERB
ftr-435	2482	30	to	to	PART
ftr-435	2482	31	engage	engage	VERB
ftr-435	2482	32	in	in	ADP
ftr-435	2482	33	all	all	PRON
ftr-435	2482	34	of	of	ADP
ftr-435	2482	35	the	the	DET
ftr-435	2482	36	transactions	transaction	NOUN
ftr-435	2482	37	necessary	necessary	ADJ
ftr-435	2482	38	under	under	ADP
ftr-435	2482	39	the	the	DET
ftr-435	2482	40	merrill	merrill	PROPN
ftr-435	2482	41	lynch	lynch	PROPN
ftr-435	2482	42	presentation	presentation	NOUN
ftr-435	2482	43	in	in	ADP
ftr-435	2482	44	order	order	NOUN
ftr-435	2482	45	to	to	PART
ftr-435	2482	46	give	give	VERB
ftr-435	2482	47	rise	rise	NOUN
ftr-435	2482	48	to	to	ADP
ftr-435	2482	49	a	a	DET
ftr-435	2482	50	tax	tax	NOUN
ftr-435	2482	51	loss	loss	NOUN
ftr-435	2482	52	.	.	PUNCT
ftr-435	2483	1	�	�	PROPN
ftr-435	2483	2	judge	judge	PROPN
ftr-435	2483	3	friedman	friedman	PROPN
ftr-435	2483	4	excluded	exclude	VERB
ftr-435	2483	5	much	much	ADJ
ftr-435	2483	6	of	of	ADP
ftr-435	2483	7	the	the	DET
ftr-435	2483	8	evidence	evidence	NOUN
ftr-435	2483	9	offered	offer	VERB
ftr-435	2483	10	by	by	ADP
ftr-435	2483	11	the	the	DET
ftr-435	2483	12	irs	irs	PROPN
ftr-435	2483	13	,	,	PUNCT
ftr-435	2483	14	including	include	VERB
ftr-435	2483	15	[	[	PUNCT
ftr-435	2483	16	under	under	ADP
ftr-435	2483	17	the	the	DET
ftr-435	2483	18	attorney	attorney	NOUN
ftr-435	2483	19	client	client	NOUN
ftr-435	2483	20	privilege	privilege	NOUN
ftr-435	2483	21	]	]	PUNCT
ftr-435	2483	22	the	the	DET
ftr-435	2483	23	tax	tax	NOUN
ftr-435	2483	24	analysis	analysis	NOUN
ftr-435	2483	25	portions	portion	NOUN
ftr-435	2483	26	of	of	ADP
ftr-435	2483	27	ahp	ahp	PROPN
ftr-435	2483	28	�	�	PROPN
ftr-435	2483	29	s	s	PART
ftr-435	2483	30	in	in	ADP
ftr-435	2483	31	-	-	PUNCT
ftr-435	2483	32	house	house	NOUN
ftr-435	2483	33	lawyer	lawyer	NOUN
ftr-435	2483	34	�	�	PROPN
ftr-435	2483	35	s	s	PART
ftr-435	2483	36	planning	planning	NOUN
ftr-435	2483	37	memorandum	memorandum	NOUN
ftr-435	2483	38	,	,	PUNCT
ftr-435	2483	39	but	but	CCONJ
ftr-435	2483	40	not	not	PART
ftr-435	2483	41	the	the	DET
ftr-435	2483	42	business	business	NOUN
ftr-435	2483	43	planning	planning	NOUN
ftr-435	2483	44	portions	portion	NOUN
ftr-435	2483	45	of	of	ADP
ftr-435	2483	46	the	the	DET
ftr-435	2483	47	memorandum	memorandum	NOUN
ftr-435	2483	48	,	,	PUNCT
ftr-435	2483	49	other	other	ADJ
ftr-435	2483	50	internal	internal	ADJ
ftr-435	2483	51	memos	memo	NOUN
ftr-435	2483	52	,	,	PUNCT
ftr-435	2483	53	including	include	VERB
ftr-435	2483	54	one	one	NUM
ftr-435	2483	55	that	that	PRON
ftr-435	2483	56	summarized	summarize	VERB
ftr-435	2483	57	the	the	DET
ftr-435	2483	58	installment	installment	NOUN
ftr-435	2483	59	sale	sale	NOUN
ftr-435	2483	60	shelter	shelter	NOUN
ftr-435	2483	61	and	and	CCONJ
ftr-435	2483	62	described	describe	VERB
ftr-435	2483	63	the	the	DET
ftr-435	2483	64	timetable	timetable	NOUN
ftr-435	2483	65	for	for	ADP
ftr-435	2483	66	the	the	DET
ftr-435	2483	67	bank	bank	NOUN
ftr-435	2483	68	's	's	PART
ftr-435	2483	69	exit	exit	NOUN
ftr-435	2483	70	from	from	ADP
ftr-435	2483	71	the	the	DET
ftr-435	2483	72	partnership	partnership	NOUN
ftr-435	2483	73	;	;	PUNCT
ftr-435	2483	74	and	and	CCONJ
ftr-435	2483	75	the	the	DET
ftr-435	2483	76	testimony	testimony	NOUN
ftr-435	2483	77	of	of	ADP
ftr-435	2483	78	a	a	DET
ftr-435	2483	79	former	former	ADJ
ftr-435	2483	80	merrill	merrill	NOUN
ftr-435	2483	81	lynch	lynch	PROPN
ftr-435	2483	82	banker	banker	PROPN
ftr-435	2483	83	who	who	PRON
ftr-435	2483	84	participated	participate	VERB
ftr-435	2483	85	in	in	ADP
ftr-435	2483	86	the	the	DET
ftr-435	2483	87	deal	deal	NOUN
ftr-435	2483	88	.	.	PUNCT
ftr-435	2484	1	judge	judge	PROPN
ftr-435	2484	2	friedman	friedman	PROPN
ftr-435	2484	3	did	do	AUX
ftr-435	2484	4	not	not	PART
ftr-435	2484	5	credit	credit	VERB
ftr-435	2484	6	the	the	DET
ftr-435	2484	7	testimony	testimony	NOUN
ftr-435	2484	8	of	of	ADP
ftr-435	2484	9	the	the	DET
ftr-435	2484	10	former	former	ADJ
ftr-435	2484	11	merrill	merrill	PROPN
ftr-435	2484	12	lynch	lynch	PROPN
ftr-435	2484	13	banker	banker	PROPN
ftr-435	2484	14	because	because	SCONJ
ftr-435	2484	15	he	he	PRON
ftr-435	2484	16	was	be	AUX
ftr-435	2484	17	both	both	CCONJ
ftr-435	2484	18	impeachable	impeachable	ADJ
ftr-435	2484	19	and	and	CCONJ
ftr-435	2484	20	impeached	impeach	VERB
ftr-435	2484	21	.	.	PUNCT
ftr-435	2485	1	2	2	X
ftr-435	2485	2	.	.	X
ftr-435	2485	3	modifications	modification	NOUN
ftr-435	2485	4	of	of	ADP
ftr-435	2485	5	circular	circular	ADJ
ftr-435	2485	6	230	230	NUM
ftr-435	2485	7	are	be	AUX
ftr-435	2485	8	proposed	propose	VERB
ftr-435	2485	9	,	,	PUNCT
ftr-435	2485	10	including	include	VERB
ftr-435	2485	11	the	the	DET
ftr-435	2485	12	standards	standard	NOUN
ftr-435	2485	13	for	for	ADP
ftr-435	2485	14	providing	provide	VERB
ftr-435	2485	15	advice	advice	NOUN
ftr-435	2485	16	regarding	regard	VERB
ftr-435	2485	17	tax	tax	NOUN
ftr-435	2485	18	shelters	shelter	NOUN
ftr-435	2485	19	;	;	PUNCT
ftr-435	2485	20	firms	firm	NOUN
ftr-435	2485	21	will	will	AUX
ftr-435	2485	22	be	be	AUX
ftr-435	2485	23	required	require	VERB
ftr-435	2485	24	to	to	PART
ftr-435	2485	25	have	have	VERB
ftr-435	2485	26	procedures	procedure	NOUN
ftr-435	2485	27	to	to	PART
ftr-435	2485	28	ensure	ensure	VERB
ftr-435	2485	29	compliance	compliance	NOUN
ftr-435	2485	30	.	.	PUNCT
ftr-435	2486	1	reg-111835	reg-111835	NOUN
ftr-435	2486	2	-	-	PUNCT
ftr-435	2486	3	99	99	NUM
ftr-435	2486	4	,	,	PUNCT
ftr-435	2486	5	proposed	propose	VERB
ftr-435	2486	6	circular	circular	ADJ
ftr-435	2486	7	230	230	NUM
ftr-435	2486	8	regulations	regulation	NOUN
ftr-435	2486	9	,	,	PUNCT
ftr-435	2486	10	66	66	NUM
ftr-435	2486	11	f.r	f.r	NOUN
ftr-435	2486	12	.	.	PROPN
ftr-435	2486	13	3276	3276	NUM
ftr-435	2486	14	(	(	PUNCT
ftr-435	2486	15	1/12/01	1/12/01	NUM
ftr-435	2486	16	)	)	PUNCT
ftr-435	2486	17	.	.	PUNCT
ftr-435	2487	1	changes	change	NOUN
ftr-435	2487	2	proposed	propose	VERB
ftr-435	2487	3	to	to	PART
ftr-435	2487	4	circular	circular	VERB
ftr-435	2487	5	230	230	NUM
ftr-435	2487	6	include	include	NOUN
ftr-435	2487	7	:	:	PUNCT
ftr-435	2487	8	�	�	PROPN
ftr-435	2487	9	§	§	PROPN
ftr-435	2487	10	10.21	10.21	NUM
ftr-435	2487	11	would	would	AUX
ftr-435	2487	12	require	require	VERB
ftr-435	2487	13	practitioners	practitioner	NOUN
ftr-435	2487	14	to	to	PART
ftr-435	2487	15	advise	advise	VERB
ftr-435	2487	16	a	a	DET
ftr-435	2487	17	client	client	NOUN
ftr-435	2487	18	who	who	PRON
ftr-435	2487	19	had	have	AUX
ftr-435	2487	20	not	not	PART
ftr-435	2487	21	complied	comply	VERB
ftr-435	2487	22	with	with	ADP
ftr-435	2487	23	revenue	revenue	NOUN
ftr-435	2487	24	laws	law	NOUN
ftr-435	2487	25	of	of	ADP
ftr-435	2487	26	the	the	DET
ftr-435	2487	27	manner	manner	NOUN
ftr-435	2487	28	in	in	ADP
ftr-435	2487	29	which	which	PRON
ftr-435	2487	30	the	the	DET
ftr-435	2487	31	error	error	NOUN
ftr-435	2487	32	or	or	CCONJ
ftr-435	2487	33	omission	omission	NOUN
ftr-435	2487	34	may	may	AUX
ftr-435	2487	35	be	be	AUX
ftr-435	2487	36	corrected	correct	VERB
ftr-435	2487	37	and	and	CCONJ
ftr-435	2487	38	the	the	DET
ftr-435	2487	39	possible	possible	ADJ
ftr-435	2487	40	consequences	consequence	NOUN
ftr-435	2487	41	of	of	ADP
ftr-435	2487	42	not	not	PART
ftr-435	2487	43	taking	take	VERB
ftr-435	2487	44	such	such	ADJ
ftr-435	2487	45	corrective	corrective	ADJ
ftr-435	2487	46	action	action	NOUN
ftr-435	2487	47	.	.	PUNCT
ftr-435	2488	1	2002	2002	NUM
ftr-435	2488	2	]	]	X
ftr-435	2488	3	recent	recent	ADJ
ftr-435	2488	4	developments	development	NOUN
ftr-435	2488	5	in	in	ADP
ftr-435	2488	6	federal	federal	ADJ
ftr-435	2488	7	income	income	NOUN
ftr-435	2488	8	taxation	taxation	NOUN
ftr-435	2488	9	743	743	NUM
ftr-435	2488	10	744	744	NUM
ftr-435	2488	11	florida	florida	PROPN
ftr-435	2488	12	tax	tax	NOUN
ftr-435	2488	13	review	review	NOUN
ftr-435	2488	14	[	[	X
ftr-435	2488	15	vol.5	vol.5	ADV
ftr-435	2488	16	:	:	PUNCT
ftr-435	2488	17	si	si	PROPN
ftr-435	2488	18	�	�	PROPN
ftr-435	2488	19	§	§	PROPN
ftr-435	2488	20	10.24	10.24	NUM
ftr-435	2488	21	would	would	AUX
ftr-435	2488	22	limit	limit	VERB
ftr-435	2488	23	the	the	DET
ftr-435	2488	24	dissociation	dissociation	NOUN
ftr-435	2488	25	from	from	ADP
ftr-435	2488	26	a	a	DET
ftr-435	2488	27	disbarred	disbar	VERB
ftr-435	2488	28	or	or	CCONJ
ftr-435	2488	29	suspended	suspend	VERB
ftr-435	2488	30	person	person	NOUN
ftr-435	2488	31	only	only	ADV
ftr-435	2488	32	to	to	ADP
ftr-435	2488	33	matters	matter	NOUN
ftr-435	2488	34	constituting	constitute	VERB
ftr-435	2488	35	practice	practice	NOUN
ftr-435	2488	36	before	before	ADP
ftr-435	2488	37	the	the	DET
ftr-435	2488	38	irs	irs	PROPN
ftr-435	2488	39	.	.	PUNCT
ftr-435	2489	1	�	�	PROPN
ftr-435	2489	2	new	new	PROPN
ftr-435	2489	3	§	§	PROPN
ftr-435	2489	4	10.35	10.35	NUM
ftr-435	2489	5	would	would	AUX
ftr-435	2489	6	prescribe	prescribe	VERB
ftr-435	2489	7	new	new	ADJ
ftr-435	2489	8	standards	standard	NOUN
ftr-435	2489	9	for	for	ADP
ftr-435	2489	10	tax	tax	NOUN
ftr-435	2489	11	shelter	shelter	NOUN
ftr-435	2489	12	opinions	opinion	NOUN
ftr-435	2489	13	at	at	ADP
ftr-435	2489	14	the	the	DET
ftr-435	2489	15	more	more	ADV
ftr-435	2489	16	-	-	PUNCT
ftr-435	2489	17	likely	likely	ADJ
ftr-435	2489	18	-	-	PUNCT
ftr-435	2489	19	than	than	ADP
ftr-435	2489	20	-	-	PUNCT
ftr-435	2489	21	not	not	PART
ftr-435	2489	22	(	(	PUNCT
ftr-435	2489	23	or	or	CCONJ
ftr-435	2489	24	higher	high	ADJ
ftr-435	2489	25	)	)	PUNCT
ftr-435	2489	26	level	level	NOUN
ftr-435	2489	27	of	of	ADP
ftr-435	2489	28	confidence	confidence	NOUN
ftr-435	2489	29	.	.	PUNCT
ftr-435	2490	1	these	these	PRON
ftr-435	2490	2	would	would	AUX
ftr-435	2490	3	include	include	VERB
ftr-435	2490	4	a	a	DET
ftr-435	2490	5	requirement	requirement	NOUN
ftr-435	2490	6	to	to	PART
ftr-435	2490	7	make	make	VERB
ftr-435	2490	8	inquiry	inquiry	NOUN
ftr-435	2490	9	as	as	ADP
ftr-435	2490	10	to	to	ADP
ftr-435	2490	11	all	all	DET
ftr-435	2490	12	relevant	relevant	ADJ
ftr-435	2490	13	facts	fact	NOUN
ftr-435	2490	14	,	,	PUNCT
ftr-435	2490	15	and	and	CCONJ
ftr-435	2490	16	be	be	AUX
ftr-435	2490	17	satisfied	satisfied	ADJ
ftr-435	2490	18	that	that	SCONJ
ftr-435	2490	19	the	the	DET
ftr-435	2490	20	material	material	NOUN
ftr-435	2490	21	facts	fact	NOUN
ftr-435	2490	22	are	be	AUX
ftr-435	2490	23	accurately	accurately	ADV
ftr-435	2490	24	and	and	CCONJ
ftr-435	2490	25	completely	completely	ADV
ftr-435	2490	26	described	describe	VERB
ftr-435	2490	27	in	in	ADP
ftr-435	2490	28	the	the	DET
ftr-435	2490	29	opinion	opinion	NOUN
ftr-435	2490	30	.	.	PUNCT
ftr-435	2491	1	the	the	DET
ftr-435	2491	2	regulations	regulation	NOUN
ftr-435	2491	3	under	under	ADP
ftr-435	2491	4	§	§	PROPN
ftr-435	2491	5	§	§	PROPN
ftr-435	2491	6	6662	6662	NUM
ftr-435	2491	7	and	and	CCONJ
ftr-435	2491	8	6664	6664	NUM
ftr-435	2491	9	will	will	AUX
ftr-435	2491	10	be	be	AUX
ftr-435	2491	11	modified	modify	VERB
ftr-435	2491	12	to	to	PART
ftr-435	2491	13	provide	provide	VERB
ftr-435	2491	14	that	that	SCONJ
ftr-435	2491	15	only	only	ADJ
ftr-435	2491	16	opinions	opinion	NOUN
ftr-435	2491	17	that	that	PRON
ftr-435	2491	18	satisfy	satisfy	VERB
ftr-435	2491	19	the	the	DET
ftr-435	2491	20	standards	standard	NOUN
ftr-435	2491	21	of	of	ADP
ftr-435	2491	22	circular	circular	ADJ
ftr-435	2491	23	230	230	NUM
ftr-435	2491	24	may	may	AUX
ftr-435	2491	25	be	be	AUX
ftr-435	2491	26	relied	rely	VERB
ftr-435	2491	27	upon	upon	SCONJ
ftr-435	2491	28	.	.	PUNCT
ftr-435	2492	1	�	�	PROPN
ftr-435	2492	2	§	§	PROPN
ftr-435	2492	3	10.33	10.33	NUM
ftr-435	2492	4	would	would	AUX
ftr-435	2492	5	apply	apply	VERB
ftr-435	2492	6	to	to	ADP
ftr-435	2492	7	all	all	DET
ftr-435	2492	8	tax	tax	NOUN
ftr-435	2492	9	shelter	shelter	NOUN
ftr-435	2492	10	opinions	opinion	NOUN
ftr-435	2492	11	not	not	PART
ftr-435	2492	12	governed	govern	VERB
ftr-435	2492	13	by	by	ADP
ftr-435	2492	14	new	new	ADJ
ftr-435	2492	15	§	§	PROPN
ftr-435	2492	16	10.35	10.35	NUM
ftr-435	2492	17	,	,	PUNCT
ftr-435	2492	18	and	and	CCONJ
ftr-435	2492	19	would	would	AUX
ftr-435	2492	20	also	also	ADV
ftr-435	2492	21	provide	provide	VERB
ftr-435	2492	22	a	a	DET
ftr-435	2492	23	series	series	NOUN
ftr-435	2492	24	of	of	ADP
ftr-435	2492	25	requirements	requirement	NOUN
ftr-435	2492	26	for	for	ADP
ftr-435	2492	27	compliance	compliance	NOUN
ftr-435	2492	28	.	.	PUNCT
ftr-435	2493	1	�	�	PROPN
ftr-435	2493	2	§	§	PROPN
ftr-435	2493	3	10.36	10.36	NUM
ftr-435	2493	4	would	would	AUX
ftr-435	2493	5	require	require	VERB
ftr-435	2493	6	that	that	SCONJ
ftr-435	2493	7	a	a	DET
ftr-435	2493	8	practitioner	practitioner	NOUN
ftr-435	2493	9	who	who	PRON
ftr-435	2493	10	is	be	AUX
ftr-435	2493	11	a	a	DET
ftr-435	2493	12	member	member	NOUN
ftr-435	2493	13	of	of	ADP
ftr-435	2493	14	,	,	PUNCT
ftr-435	2493	15	associated	associate	VERB
ftr-435	2493	16	with	with	ADP
ftr-435	2493	17	,	,	PUNCT
ftr-435	2493	18	or	or	CCONJ
ftr-435	2493	19	employed	employ	VERB
ftr-435	2493	20	by	by	ADP
ftr-435	2493	21	a	a	DET
ftr-435	2493	22	firm	firm	NOUN
ftr-435	2493	23	must	must	AUX
ftr-435	2493	24	take	take	VERB
ftr-435	2493	25	reasonable	reasonable	ADJ
ftr-435	2493	26	steps	step	NOUN
ftr-435	2493	27	,	,	PUNCT
ftr-435	2493	28	consistent	consistent	ADJ
ftr-435	2493	29	with	with	ADP
ftr-435	2493	30	his	his	PRON
ftr-435	2493	31	or	or	CCONJ
ftr-435	2493	32	her	her	PRON
ftr-435	2493	33	authority	authority	NOUN
ftr-435	2493	34	and	and	CCONJ
ftr-435	2493	35	responsibility	responsibility	NOUN
ftr-435	2493	36	for	for	ADP
ftr-435	2493	37	the	the	DET
ftr-435	2493	38	firm	firm	ADJ
ftr-435	2493	39	�	�	PROPN
ftr-435	2493	40	s	s	PART
ftr-435	2493	41	practice	practice	NOUN
ftr-435	2493	42	advising	advise	VERB
ftr-435	2493	43	clients	client	NOUN
ftr-435	2493	44	regarding	regard	VERB
ftr-435	2493	45	matters	matter	NOUN
ftr-435	2493	46	arising	arise	VERB
ftr-435	2493	47	under	under	ADP
ftr-435	2493	48	the	the	DET
ftr-435	2493	49	federal	federal	ADJ
ftr-435	2493	50	tax	tax	NOUN
ftr-435	2493	51	laws	law	NOUN
ftr-435	2493	52	,	,	PUNCT
ftr-435	2493	53	to	to	PART
ftr-435	2493	54	make	make	VERB
ftr-435	2493	55	certain	certain	ADJ
ftr-435	2493	56	that	that	SCONJ
ftr-435	2493	57	the	the	DET
ftr-435	2493	58	firm	firm	NOUN
ftr-435	2493	59	has	have	VERB
ftr-435	2493	60	adequate	adequate	ADJ
ftr-435	2493	61	procedures	procedure	NOUN
ftr-435	2493	62	in	in	ADP
ftr-435	2493	63	effect	effect	NOUN
ftr-435	2493	64	for	for	ADP
ftr-435	2493	65	purposes	purpose	NOUN
ftr-435	2493	66	of	of	ADP
ftr-435	2493	67	ensuring	ensure	VERB
ftr-435	2493	68	compliance	compliance	NOUN
ftr-435	2493	69	with	with	ADP
ftr-435	2493	70	§	§	PROPN
ftr-435	2493	71	§	§	PROPN
ftr-435	2493	72	10.33	10.33	NUM
ftr-435	2493	73	,	,	PUNCT
ftr-435	2493	74	10.34	10.34	NUM
ftr-435	2493	75	,	,	PUNCT
ftr-435	2493	76	and	and	CCONJ
ftr-435	2493	77	10.35	10.35	NUM
ftr-435	2493	78	.	.	PUNCT
ftr-435	2494	1	3	3	X
ftr-435	2494	2	.	.	X
ftr-435	2494	3	corporate	corporate	ADJ
ftr-435	2494	4	tax	tax	NOUN
ftr-435	2494	5	shelter	shelter	NOUN
ftr-435	2494	6	disclosure	disclosure	NOUN
ftr-435	2494	7	and	and	CCONJ
ftr-435	2494	8	registration	registration	NOUN
ftr-435	2494	9	requirements	requirement	NOUN
ftr-435	2494	10	.	.	PUNCT
ftr-435	2495	1	a.	a.	NOUN
ftr-435	2495	2	registration	registration	NOUN
ftr-435	2495	3	.	.	PUNCT
ftr-435	2496	1	t.d	t.d	PROPN
ftr-435	2496	2	.	.	NOUN
ftr-435	2496	3	8876	8876	NUM
ftr-435	2496	4	,	,	PUNCT
ftr-435	2496	5	corporate	corporate	ADJ
ftr-435	2496	6	tax	tax	NOUN
ftr-435	2496	7	shelter	shelter	NOUN
ftr-435	2496	8	registration	registration	NOUN
ftr-435	2496	9	,	,	PUNCT
ftr-435	2497	1	65	65	NUM
ftr-435	2497	2	f.r	f.r	PROPN
ftr-435	2497	3	.	.	PROPN
ftr-435	2497	4	11215	11215	NUM
ftr-435	2497	5	and	and	CCONJ
ftr-435	2497	6	reg-110311	reg-110311	NOUN
ftr-435	2497	7	-	-	PUNCT
ftr-435	2497	8	98	98	NUM
ftr-435	2497	9	,	,	PUNCT
ftr-435	2497	10	65	65	NUM
ftr-435	2497	11	f.r	f.r	NOUN
ftr-435	2497	12	.	.	NOUN
ftr-435	2497	13	11215	11215	NUM
ftr-435	2497	14	(	(	PUNCT
ftr-435	2497	15	3/2/00	3/2/00	NUM
ftr-435	2497	16	)	)	PUNCT
ftr-435	2497	17	,	,	PUNCT
ftr-435	2497	18	modified	modify	VERB
ftr-435	2497	19	by	by	ADP
ftr-435	2497	20	t.d	t.d	PROPN
ftr-435	2497	21	.	.	PROPN
ftr-435	2497	22	8896	8896	NUM
ftr-435	2497	23	,	,	PUNCT
ftr-435	2497	24	modification	modification	NOUN
ftr-435	2497	25	of	of	ADP
ftr-435	2497	26	tax	tax	NOUN
ftr-435	2497	27	shelter	shelter	NOUN
ftr-435	2497	28	rules	rule	NOUN
ftr-435	2497	29	,	,	PUNCT
ftr-435	2497	30	65	65	NUM
ftr-435	2497	31	f.r	f.r	NOUN
ftr-435	2497	32	.	.	PROPN
ftr-435	2497	33	49909	49909	NUM
ftr-435	2497	34	(	(	PUNCT
ftr-435	2497	35	8/16/00	8/16/00	NUM
ftr-435	2497	36	)	)	PUNCT
ftr-435	2497	37	[	[	X
ftr-435	2497	38	effective	effective	ADJ
ftr-435	2497	39	8/11/00	8/11/00	NUM
ftr-435	2497	40	]	]	PUNCT
ftr-435	2497	41	,	,	PUNCT
ftr-435	2497	42	modified	modify	VERB
ftr-435	2497	43	by	by	ADP
ftr-435	2497	44	t.d	t.d	PROPN
ftr-435	2497	45	.	.	PROPN
ftr-435	2497	46	8961	8961	NUM
ftr-435	2497	47	,	,	PUNCT
ftr-435	2497	48	modification	modification	NOUN
ftr-435	2497	49	of	of	ADP
ftr-435	2497	50	tax	tax	NOUN
ftr-435	2497	51	shelter	shelter	NOUN
ftr-435	2497	52	rules	rule	NOUN
ftr-435	2497	53	ii	ii	PROPN
ftr-435	2497	54	,	,	PUNCT
ftr-435	2497	55	66	66	NUM
ftr-435	2497	56	f.r	f.r	NOUN
ftr-435	2497	57	.	.	PROPN
ftr-435	2497	58	41133	41133	NUM
ftr-435	2497	59	(	(	PUNCT
ftr-435	2497	60	8/7/01	8/7/01	NUM
ftr-435	2497	61	)	)	PUNCT
ftr-435	2498	1	[	[	X
ftr-435	2498	2	effective	effective	ADJ
ftr-435	2498	3	8/2/01	8/2/01	NUM
ftr-435	2498	4	;	;	PUNCT
ftr-435	2498	5	but	but	CCONJ
ftr-435	2498	6	taxpayers	taxpayer	NOUN
ftr-435	2498	7	may	may	AUX
ftr-435	2498	8	rely	rely	VERB
ftr-435	2498	9	on	on	ADP
ftr-435	2498	10	modifications	modification	NOUN
ftr-435	2498	11	after	after	ADP
ftr-435	2498	12	2/28/00	2/28/00	NUM
ftr-435	2498	13	]	]	PUNCT
ftr-435	2498	14	.	.	PUNCT
ftr-435	2499	1	temporary	temporary	ADJ
ftr-435	2499	2	and	and	CCONJ
ftr-435	2499	3	proposed	propose	VERB
ftr-435	2499	4	regulations	regulation	NOUN
ftr-435	2499	5	under	under	ADP
ftr-435	2499	6	§	§	PROPN
ftr-435	2499	7	6111(d	6111(d	NOUN
ftr-435	2499	8	)	)	PUNCT
ftr-435	2499	9	require	require	VERB
ftr-435	2499	10	registration	registration	NOUN
ftr-435	2499	11	of	of	ADP
ftr-435	2499	12	�	�	PROPN
ftr-435	2499	13	confidential	confidential	ADJ
ftr-435	2499	14	corporate	corporate	ADJ
ftr-435	2499	15	tax	tax	NOUN
ftr-435	2499	16	shelters	shelter	NOUN
ftr-435	2499	17	.	.	PUNCT
ftr-435	2500	1	�	�	PROPN
ftr-435	2500	2	�	�	PROPN
ftr-435	2500	3	temp	temp	PROPN
ftr-435	2500	4	.	.	PUNCT
ftr-435	2501	1	reg	reg	NOUN
ftr-435	2501	2	.	.	PUNCT
ftr-435	2502	1	§	§	PROPN
ftr-435	2502	2	301.6111	301.6111	NUM
ftr-435	2502	3	-	-	SYM
ftr-435	2502	4	2	2	NUM
ftr-435	2502	5	t	t	NOUN
ftr-435	2502	6	defines	define	VERB
ftr-435	2502	7	these	these	PRON
ftr-435	2502	8	as	as	ADP
ftr-435	2502	9	�	�	NOUN
ftr-435	2502	10	any	any	DET
ftr-435	2502	11	transaction	transaction	NOUN
ftr-435	2502	12	�	�	PROPN
ftr-435	2503	1	[	[	X
ftr-435	2503	2	including	include	VERB
ftr-435	2503	3	�	�	X
ftr-435	2503	4	all	all	DET
ftr-435	2503	5	the	the	DET
ftr-435	2503	6	factual	factual	ADJ
ftr-435	2503	7	elements	element	NOUN
ftr-435	2503	8	necessary	necessary	ADJ
ftr-435	2503	9	to	to	PART
ftr-435	2503	10	support	support	VERB
ftr-435	2503	11	the	the	DET
ftr-435	2503	12	tax	tax	NOUN
ftr-435	2503	13	benefits	benefit	NOUN
ftr-435	2503	14	that	that	PRON
ftr-435	2503	15	are	be	AUX
ftr-435	2503	16	expected	expect	VERB
ftr-435	2503	17	to	to	PART
ftr-435	2503	18	be	be	AUX
ftr-435	2503	19	claimed	claim	VERB
ftr-435	2503	20	with	with	ADP
ftr-435	2503	21	respect	respect	NOUN
ftr-435	2503	22	to	to	ADP
ftr-435	2503	23	any	any	DET
ftr-435	2503	24	entity	entity	NOUN
ftr-435	2503	25	,	,	PUNCT
ftr-435	2503	26	plan	plan	NOUN
ftr-435	2503	27	,	,	PUNCT
ftr-435	2503	28	or	or	CCONJ
ftr-435	2503	29	arrangement	arrangement	NOUN
ftr-435	2503	30	�	�	PROPN
ftr-435	2503	31	]	]	PUNCT
ftr-435	2503	32	:	:	PUNCT
ftr-435	2503	33	(	(	PUNCT
ftr-435	2503	34	i	i	NOUN
ftr-435	2503	35	)	)	PUNCT
ftr-435	2503	36	a	a	DET
ftr-435	2503	37	significant	significant	ADJ
ftr-435	2503	38	purpose	purpose	NOUN
ftr-435	2503	39	of	of	ADP
ftr-435	2503	40	which	which	PRON
ftr-435	2503	41	is	be	AUX
ftr-435	2503	42	the	the	DET
ftr-435	2503	43	avoidance	avoidance	NOUN
ftr-435	2503	44	or	or	CCONJ
ftr-435	2503	45	evasion	evasion	NOUN
ftr-435	2503	46	of	of	ADP
ftr-435	2503	47	federal	federal	ADJ
ftr-435	2503	48	income	income	NOUN
ftr-435	2503	49	tax	tax	NOUN
ftr-435	2503	50	;	;	PUNCT
ftr-435	2503	51	(	(	PUNCT
ftr-435	2503	52	ii	ii	NOUN
ftr-435	2503	53	)	)	PUNCT
ftr-435	2503	54	that	that	PRON
ftr-435	2503	55	is	be	AUX
ftr-435	2503	56	offered	offer	VERB
ftr-435	2503	57	to	to	ADP
ftr-435	2503	58	any	any	DET
ftr-435	2503	59	potential	potential	ADJ
ftr-435	2503	60	participant	participant	NOUN
ftr-435	2503	61	under	under	ADP
ftr-435	2503	62	conditions	condition	NOUN
ftr-435	2503	63	of	of	ADP
ftr-435	2503	64	confidentiality	confidentiality	NOUN
ftr-435	2503	65	;	;	PUNCT
ftr-435	2503	66	and	and	CCONJ
ftr-435	2503	67	(	(	PUNCT
ftr-435	2503	68	iii	iii	NOUN
ftr-435	2503	69	)	)	PUNCT
ftr-435	2503	70	for	for	ADP
ftr-435	2503	71	which	which	PRON
ftr-435	2503	72	the	the	DET
ftr-435	2503	73	tax	tax	NOUN
ftr-435	2503	74	shelter	shelter	NOUN
ftr-435	2503	75	promoters	promoter	NOUN
ftr-435	2503	76	may	may	AUX
ftr-435	2503	77	receive	receive	VERB
ftr-435	2503	78	aggregate	aggregate	ADJ
ftr-435	2503	79	fees	fee	NOUN
ftr-435	2503	80	in	in	ADP
ftr-435	2503	81	excess	excess	NOUN
ftr-435	2503	82	of	of	ADP
ftr-435	2503	83	$	$	SYM
ftr-435	2503	84	100,000	100,000	NUM
ftr-435	2503	85	.	.	PUNCT
ftr-435	2504	1	registration	registration	NOUN
ftr-435	2504	2	is	be	AUX
ftr-435	2504	3	to	to	PART
ftr-435	2504	4	be	be	AUX
ftr-435	2504	5	on	on	ADP
ftr-435	2504	6	form	form	NOUN
ftr-435	2504	7	8264	8264	NUM
ftr-435	2504	8	,	,	PUNCT
ftr-435	2504	9	�	�	NOUN
ftr-435	2504	10	application	application	NOUN
ftr-435	2504	11	for	for	ADP
ftr-435	2504	12	registration	registration	NOUN
ftr-435	2504	13	of	of	ADP
ftr-435	2504	14	a	a	DET
ftr-435	2504	15	tax	tax	NOUN
ftr-435	2504	16	shelter	shelter	NOUN
ftr-435	2504	17	.	.	PUNCT
ftr-435	2505	1	�	�	PROPN
ftr-435	2505	2	�	�	PROPN
ftr-435	2505	3	avoidance	avoidance	NOUN
ftr-435	2505	4	or	or	CCONJ
ftr-435	2505	5	evasion	evasion	NOUN
ftr-435	2505	6	transactions	transaction	NOUN
ftr-435	2505	7	include	include	VERB
ftr-435	2505	8	:	:	PUNCT
ftr-435	2505	9	(	(	PUNCT
ftr-435	2505	10	1)	1)	NUM
ftr-435	2505	11	�	�	NOUN
ftr-435	2505	12	listed	list	VERB
ftr-435	2505	13	transactions	transaction	NOUN
ftr-435	2505	14	�	�	PROPN
ftr-435	2506	1	[	[	X
ftr-435	2506	2	see	see	VERB
ftr-435	2506	3	,	,	PUNCT
ftr-435	2506	4	e.g.	e.g.	ADV
ftr-435	2506	5	,	,	PUNCT
ftr-435	2506	6	notice	notice	VERB
ftr-435	2506	7	2000	2000	NUM
ftr-435	2506	8	-	-	SYM
ftr-435	2506	9	15	15	NUM
ftr-435	2506	10	,	,	PUNCT
ftr-435	2506	11	2000	2000	NUM
ftr-435	2506	12	-	-	SYM
ftr-435	2506	13	12	12	NUM
ftr-435	2506	14	i.r.b	i.r.b	NOUN
ftr-435	2506	15	.	.	PUNCT
ftr-435	2506	16	826	826	NUM
ftr-435	2506	17	]	]	PUNCT
ftr-435	2506	18	;	;	PUNCT
ftr-435	2506	19	and	and	CCONJ
ftr-435	2506	20	(	(	PUNCT
ftr-435	2506	21	2	2	X
ftr-435	2506	22	)	)	PUNCT
ftr-435	2506	23	transactions	transaction	NOUN
ftr-435	2506	24	structured	structure	VERB
ftr-435	2506	25	to	to	PART
ftr-435	2506	26	produce	produce	VERB
ftr-435	2506	27	federal	federal	ADJ
ftr-435	2506	28	income	income	NOUN
ftr-435	2506	29	tax	tax	NOUN
ftr-435	2506	30	benefits	benefit	NOUN
ftr-435	2506	31	that	that	PRON
ftr-435	2506	32	constitute	constitute	VERB
ftr-435	2506	33	an	an	DET
ftr-435	2506	34	important	important	ADJ
ftr-435	2506	35	part	part	NOUN
ftr-435	2506	36	of	of	ADP
ftr-435	2506	37	the	the	DET
ftr-435	2506	38	intended	intend	VERB
ftr-435	2506	39	results	result	NOUN
ftr-435	2506	40	of	of	ADP
ftr-435	2506	41	the	the	DET
ftr-435	2506	42	transaction	transaction	NOUN
ftr-435	2506	43	and	and	CCONJ
ftr-435	2506	44	that	that	SCONJ
ftr-435	2506	45	the	the	DET
ftr-435	2506	46	promoter	promoter	NOUN
ftr-435	2506	47	expects	expect	VERB
ftr-435	2506	48	it	it	PRON
ftr-435	2506	49	to	to	PART
ftr-435	2506	50	be	be	AUX
ftr-435	2506	51	presented	present	VERB
ftr-435	2506	52	in	in	ADP
ftr-435	2506	53	substantially	substantially	ADV
ftr-435	2506	54	similar	similar	ADJ
ftr-435	2506	55	form	form	NOUN
ftr-435	2506	56	to	to	ADP
ftr-435	2506	57	more	more	ADJ
ftr-435	2506	58	than	than	ADP
ftr-435	2506	59	one	one	NUM
ftr-435	2506	60	2002	2002	NUM
ftr-435	2506	61	]	]	PUNCT
ftr-435	2506	62	recent	recent	ADJ
ftr-435	2506	63	developments	development	NOUN
ftr-435	2506	64	in	in	ADP
ftr-435	2506	65	federal	federal	ADJ
ftr-435	2506	66	income	income	NOUN
ftr-435	2506	67	taxation	taxation	NOUN
ftr-435	2506	68	745	745	NUM
ftr-435	2506	69	potential	potential	ADJ
ftr-435	2506	70	participant	participant	NOUN
ftr-435	2506	71	(	(	PUNCT
ftr-435	2506	72	unless	unless	SCONJ
ftr-435	2506	73	the	the	DET
ftr-435	2506	74	participant	participant	NOUN
ftr-435	2506	75	is	be	AUX
ftr-435	2506	76	expected	expect	VERB
ftr-435	2506	77	to	to	PART
ftr-435	2506	78	participate	participate	VERB
ftr-435	2506	79	in	in	ADP
ftr-435	2506	80	the	the	DET
ftr-435	2506	81	ordinary	ordinary	ADJ
ftr-435	2506	82	course	course	NOUN
ftr-435	2506	83	of	of	ADP
ftr-435	2506	84	its	its	PRON
ftr-435	2506	85	business	business	NOUN
ftr-435	2506	86	in	in	ADP
ftr-435	2506	87	a	a	DET
ftr-435	2506	88	form	form	NOUN
ftr-435	2506	89	consistent	consistent	ADJ
ftr-435	2506	90	with	with	ADP
ftr-435	2506	91	customary	customary	ADJ
ftr-435	2506	92	commercial	commercial	ADJ
ftr-435	2506	93	practice	practice	NOUN
ftr-435	2506	94	and	and	CCONJ
ftr-435	2506	95	there	there	PRON
ftr-435	2506	96	is	be	VERB
ftr-435	2506	97	a	a	DET
ftr-435	2506	98	�	�	PROPN
ftr-435	2506	99	generally	generally	ADV
ftr-435	2506	100	accepted	accept	VERB
ftr-435	2506	101	understanding	understand	VERB
ftr-435	2506	102	�	�	PROPN
ftr-435	2506	103	that	that	SCONJ
ftr-435	2506	104	the	the	DET
ftr-435	2506	105	federal	federal	ADJ
ftr-435	2506	106	income	income	NOUN
ftr-435	2506	107	tax	tax	NOUN
ftr-435	2506	108	benefits	benefit	NOUN
ftr-435	2506	109	are	be	AUX
ftr-435	2506	110	allowable	allowable	ADJ
ftr-435	2506	111	)	)	PUNCT
ftr-435	2506	112	;	;	PUNCT
ftr-435	2506	113	as	as	SCONJ
ftr-435	2506	114	modified	modify	VERB
ftr-435	2506	115	in	in	ADP
ftr-435	2506	116	august	august	PROPN
ftr-435	2506	117	2001	2001	NUM
ftr-435	2506	118	,	,	PUNCT
ftr-435	2506	119	this	this	DET
ftr-435	2506	120	exception	exception	NOUN
ftr-435	2506	121	is	be	AUX
ftr-435	2506	122	not	not	PART
ftr-435	2506	123	foreclosed	foreclose	VERB
ftr-435	2506	124	by	by	ADP
ftr-435	2506	125	�	�	PROPN
ftr-435	2506	126	an	an	DET
ftr-435	2506	127	irs	irs	PROPN
ftr-435	2506	128	position	position	NOUN
ftr-435	2506	129	that	that	PRON
ftr-435	2506	130	would	would	AUX
ftr-435	2506	131	be	be	AUX
ftr-435	2506	132	merely	merely	ADV
ftr-435	2506	133	arguable	arguable	ADJ
ftr-435	2506	134	or	or	CCONJ
ftr-435	2506	135	that	that	PRON
ftr-435	2506	136	would	would	AUX
ftr-435	2506	137	constitute	constitute	VERB
ftr-435	2506	138	merely	merely	ADV
ftr-435	2506	139	a	a	DET
ftr-435	2506	140	colorable	colorable	ADJ
ftr-435	2506	141	claim	claim	NOUN
ftr-435	2506	142	.	.	PUNCT
ftr-435	2507	1	�	�	PROPN
ftr-435	2507	2	as	as	SCONJ
ftr-435	2507	3	originally	originally	ADV
ftr-435	2507	4	promulgated	promulgate	VERB
ftr-435	2507	5	,	,	PUNCT
ftr-435	2507	6	the	the	DET
ftr-435	2507	7	exception	exception	NOUN
ftr-435	2507	8	to	to	ADP
ftr-435	2507	9	structured	structured	ADJ
ftr-435	2507	10	transactions	transaction	NOUN
ftr-435	2507	11	required	require	VERB
ftr-435	2507	12	that	that	SCONJ
ftr-435	2507	13	the	the	DET
ftr-435	2507	14	understanding	understanding	NOUN
ftr-435	2507	15	that	that	PRON
ftr-435	2507	16	the	the	DET
ftr-435	2507	17	expected	expect	VERB
ftr-435	2507	18	federal	federal	ADJ
ftr-435	2507	19	income	income	NOUN
ftr-435	2507	20	tax	tax	NOUN
ftr-435	2507	21	benefits	benefit	NOUN
ftr-435	2507	22	are	be	AUX
ftr-435	2507	23	allowable	allowable	ADJ
ftr-435	2507	24	for	for	ADP
ftr-435	2507	25	substantially	substantially	ADV
ftr-435	2507	26	similar	similar	ADJ
ftr-435	2507	27	transactions	transaction	NOUN
ftr-435	2507	28	be	be	VERB
ftr-435	2507	29	�	�	NOUN
ftr-435	2507	30	long	long	ADV
ftr-435	2507	31	-	-	PUNCT
ftr-435	2507	32	standing	standing	NOUN
ftr-435	2507	33	,	,	PUNCT
ftr-435	2507	34	�	�	PROPN
ftr-435	2507	35	but	but	CCONJ
ftr-435	2507	36	this	this	DET
ftr-435	2507	37	requirement	requirement	NOUN
ftr-435	2507	38	was	be	AUX
ftr-435	2507	39	eliminated	eliminate	VERB
ftr-435	2507	40	by	by	ADP
ftr-435	2507	41	the	the	DET
ftr-435	2507	42	august	august	PROPN
ftr-435	2507	43	2001	2001	NUM
ftr-435	2507	44	modifications	modification	NOUN
ftr-435	2507	45	and	and	CCONJ
ftr-435	2507	46	replaced	replace	VERB
ftr-435	2507	47	by	by	ADP
ftr-435	2507	48	a	a	DET
ftr-435	2507	49	requirement	requirement	NOUN
ftr-435	2507	50	that	that	SCONJ
ftr-435	2507	51	to	to	PART
ftr-435	2507	52	be	be	AUX
ftr-435	2507	53	generally	generally	ADV
ftr-435	2507	54	accepted	accept	VERB
ftr-435	2507	55	,	,	PUNCT
ftr-435	2507	56	the	the	DET
ftr-435	2507	57	structure	structure	NOUN
ftr-435	2507	58	of	of	ADP
ftr-435	2507	59	the	the	DET
ftr-435	2507	60	transaction	transaction	NOUN
ftr-435	2507	61	and	and	CCONJ
ftr-435	2507	62	the	the	DET
ftr-435	2507	63	treatment	treatment	NOUN
ftr-435	2507	64	has	have	VERB
ftr-435	2507	65	to	to	PART
ftr-435	2507	66	have	have	AUX
ftr-435	2507	67	been	be	AUX
ftr-435	2507	68	in	in	ADP
ftr-435	2507	69	the	the	DET
ftr-435	2507	70	public	public	ADJ
ftr-435	2507	71	domain	domain	NOUN
ftr-435	2507	72	for	for	ADP
ftr-435	2507	73	a	a	DET
ftr-435	2507	74	�	�	NOUN
ftr-435	2507	75	period	period	NOUN
ftr-435	2507	76	of	of	ADP
ftr-435	2507	77	years	year	NOUN
ftr-435	2507	78	.	.	PUNCT
ftr-435	2508	1	�	�	PROPN
ftr-435	2508	2	also	also	ADV
ftr-435	2508	3	,	,	PUNCT
ftr-435	2508	4	as	as	SCONJ
ftr-435	2508	5	originally	originally	ADV
ftr-435	2508	6	promulgated	promulgate	VERB
ftr-435	2508	7	,	,	PUNCT
ftr-435	2508	8	the	the	DET
ftr-435	2508	9	regulations	regulation	NOUN
ftr-435	2508	10	included	include	VERB
ftr-435	2508	11	transactions	transaction	NOUN
ftr-435	2508	12	lacking	lack	VERB
ftr-435	2508	13	economic	economic	ADJ
ftr-435	2508	14	substance	substance	NOUN
ftr-435	2508	15	�	�	NOUN
ftr-435	2508	16	transactions	transaction	NOUN
ftr-435	2508	17	in	in	ADP
ftr-435	2508	18	which	which	PRON
ftr-435	2508	19	the	the	DET
ftr-435	2508	20	expected	expected	ADJ
ftr-435	2508	21	pre	pre	ADJ
ftr-435	2508	22	-	-	ADJ
ftr-435	2508	23	tax	tax	ADJ
ftr-435	2508	24	profit	profit	NOUN
ftr-435	2508	25	(	(	PUNCT
ftr-435	2508	26	after	after	ADP
ftr-435	2508	27	foreign	foreign	ADJ
ftr-435	2508	28	taxes	taxis	NOUN
ftr-435	2508	29	and	and	CCONJ
ftr-435	2508	30	transaction	transaction	NOUN
ftr-435	2508	31	costs	cost	NOUN
ftr-435	2508	32	)	)	PUNCT
ftr-435	2508	33	is	be	AUX
ftr-435	2508	34	insignificant	insignificant	ADJ
ftr-435	2508	35	relative	relative	ADJ
ftr-435	2508	36	to	to	ADP
ftr-435	2508	37	the	the	DET
ftr-435	2508	38	present	present	ADJ
ftr-435	2508	39	value	value	NOUN
ftr-435	2508	40	of	of	ADP
ftr-435	2508	41	the	the	DET
ftr-435	2508	42	expected	expect	VERB
ftr-435	2508	43	net	net	ADJ
ftr-435	2508	44	federal	federal	ADJ
ftr-435	2508	45	income	income	NOUN
ftr-435	2508	46	tax	tax	NOUN
ftr-435	2508	47	savings	saving	NOUN
ftr-435	2508	48	�	�	PROPN
ftr-435	2508	49	but	but	CCONJ
ftr-435	2508	50	this	this	DET
ftr-435	2508	51	requirement	requirement	NOUN
ftr-435	2508	52	was	be	AUX
ftr-435	2508	53	removed	remove	VERB
ftr-435	2508	54	by	by	ADP
ftr-435	2508	55	the	the	DET
ftr-435	2508	56	august	august	PROPN
ftr-435	2508	57	2001	2001	NUM
ftr-435	2508	58	modifications	modification	NOUN
ftr-435	2508	59	because	because	SCONJ
ftr-435	2508	60	the	the	DET
ftr-435	2508	61	treasury	treasury	NOUN
ftr-435	2508	62	believed	believe	VERB
ftr-435	2508	63	that	that	SCONJ
ftr-435	2508	64	transactions	transaction	NOUN
ftr-435	2508	65	in	in	ADP
ftr-435	2508	66	this	this	DET
ftr-435	2508	67	category	category	NOUN
ftr-435	2508	68	would	would	AUX
ftr-435	2508	69	be	be	AUX
ftr-435	2508	70	included	include	VERB
ftr-435	2508	71	in	in	ADP
ftr-435	2508	72	the	the	DET
ftr-435	2508	73	structured	structured	ADJ
ftr-435	2508	74	transactions	transaction	NOUN
ftr-435	2508	75	category	category	NOUN
ftr-435	2508	76	.	.	PUNCT
ftr-435	2509	1	�	�	NOUN
ftr-435	2509	2	registration	registration	NOUN
ftr-435	2509	3	will	will	AUX
ftr-435	2509	4	not	not	PART
ftr-435	2509	5	be	be	AUX
ftr-435	2509	6	required	require	VERB
ftr-435	2509	7	for	for	ADP
ftr-435	2509	8	�	�	NOUN
ftr-435	2509	9	excepted	except	VERB
ftr-435	2509	10	transactions	transaction	NOUN
ftr-435	2509	11	,	,	PUNCT
ftr-435	2509	12	�	�	PROPN
ftr-435	2509	13	which	which	PRON
ftr-435	2509	14	are	be	AUX
ftr-435	2509	15	:	:	PUNCT
ftr-435	2509	16	(	(	PUNCT
ftr-435	2509	17	1	1	X
ftr-435	2509	18	)	)	PUNCT
ftr-435	2509	19	those	those	PRON
ftr-435	2509	20	[	[	PUNCT
ftr-435	2509	21	excluding	exclude	VERB
ftr-435	2509	22	listed	list	VERB
ftr-435	2509	23	transactions	transaction	NOUN
ftr-435	2509	24	]	]	PUNCT
ftr-435	2509	25	for	for	ADP
ftr-435	2509	26	which	which	PRON
ftr-435	2509	27	the	the	DET
ftr-435	2509	28	promoter	promoter	NOUN
ftr-435	2509	29	reasonably	reasonably	ADV
ftr-435	2509	30	determines	determine	VERB
ftr-435	2509	31	that	that	SCONJ
ftr-435	2509	32	there	there	PRON
ftr-435	2509	33	is	be	VERB
ftr-435	2509	34	no	no	DET
ftr-435	2509	35	basis	basis	NOUN
ftr-435	2509	36	under	under	ADP
ftr-435	2509	37	the	the	DET
ftr-435	2509	38	standard	standard	NOUN
ftr-435	2509	39	imposed	impose	VERB
ftr-435	2509	40	on	on	ADP
ftr-435	2509	41	taxpayers	taxpayer	NOUN
ftr-435	2509	42	under	under	ADP
ftr-435	2509	43	reg	reg	NOUN
ftr-435	2509	44	.	.	PUNCT
ftr-435	2510	1	§	§	PROPN
ftr-435	2510	2	1.6662	1.6662	NUM
ftr-435	2510	3	-	-	SYM
ftr-435	2510	4	3(b)(3	3(b)(3	NUM
ftr-435	2510	5	)	)	PUNCT
ftr-435	2510	6	for	for	ADP
ftr-435	2510	7	denial	denial	NOUN
ftr-435	2510	8	of	of	ADP
ftr-435	2510	9	any	any	DET
ftr-435	2510	10	significant	significant	ADJ
ftr-435	2510	11	portion	portion	NOUN
ftr-435	2510	12	of	of	ADP
ftr-435	2510	13	the	the	DET
ftr-435	2510	14	expected	expect	VERB
ftr-435	2510	15	federal	federal	ADJ
ftr-435	2510	16	income	income	NOUN
ftr-435	2510	17	tax	tax	PROPN
ftr-435	2510	18	benefits	benefit	NOUN
ftr-435	2510	19	�	�	PROPN
ftr-435	2511	1	[	[	X
ftr-435	2511	2	thus	thus	ADV
ftr-435	2511	3	this	this	DET
ftr-435	2511	4	exception	exception	NOUN
ftr-435	2511	5	is	be	AUX
ftr-435	2511	6	not	not	PART
ftr-435	2511	7	foreclosed	foreclose	VERB
ftr-435	2511	8	by	by	ADP
ftr-435	2511	9	�	�	PROPN
ftr-435	2511	10	an	an	DET
ftr-435	2511	11	irs	irs	PROPN
ftr-435	2511	12	position	position	NOUN
ftr-435	2511	13	that	that	PRON
ftr-435	2511	14	would	would	AUX
ftr-435	2511	15	be	be	AUX
ftr-435	2511	16	merely	merely	ADV
ftr-435	2511	17	arguable	arguable	ADJ
ftr-435	2511	18	of	of	ADP
ftr-435	2511	19	that	that	PRON
ftr-435	2511	20	would	would	AUX
ftr-435	2511	21	constitute	constitute	VERB
ftr-435	2511	22	merely	merely	ADV
ftr-435	2511	23	a	a	DET
ftr-435	2511	24	colorable	colorable	ADJ
ftr-435	2511	25	claim	claim	NOUN
ftr-435	2511	26	�	�	PROPN
ftr-435	2511	27	]	]	PUNCT
ftr-435	2511	28	;	;	PUNCT
ftr-435	2511	29	or	or	CCONJ
ftr-435	2511	30	(	(	PUNCT
ftr-435	2511	31	2	2	X
ftr-435	2511	32	)	)	PUNCT
ftr-435	2511	33	those	those	DET
ftr-435	2511	34	transactions	transaction	NOUN
ftr-435	2511	35	that	that	PRON
ftr-435	2511	36	the	the	DET
ftr-435	2511	37	irs	irs	PROPN
ftr-435	2511	38	has	have	AUX
ftr-435	2511	39	determined	determine	VERB
ftr-435	2511	40	are	be	AUX
ftr-435	2511	41	not	not	PART
ftr-435	2511	42	subject	subject	ADJ
ftr-435	2511	43	to	to	ADP
ftr-435	2511	44	registration	registration	NOUN
ftr-435	2511	45	requirements	requirement	NOUN
ftr-435	2511	46	.	.	PUNCT
ftr-435	2512	1	a	a	DET
ftr-435	2512	2	ruling	rule	VERB
ftr-435	2512	3	request	request	NOUN
ftr-435	2512	4	procedure	procedure	NOUN
ftr-435	2512	5	is	be	AUX
ftr-435	2512	6	provided	provide	VERB
ftr-435	2512	7	.	.	PUNCT
ftr-435	2512	8	�	�	PROPN
ftr-435	2512	9	prior	prior	ADV
ftr-435	2512	10	to	to	ADP
ftr-435	2512	11	the	the	DET
ftr-435	2512	12	august	august	PROPN
ftr-435	2512	13	2001	2001	NUM
ftr-435	2512	14	modifications	modification	NOUN
ftr-435	2512	15	the	the	DET
ftr-435	2512	16	standard	standard	NOUN
ftr-435	2512	17	under	under	ADP
ftr-435	2512	18	exception	exception	NOUN
ftr-435	2512	19	(	(	PUNCT
ftr-435	2512	20	1	1	NUM
ftr-435	2512	21	)	)	PUNCT
ftr-435	2512	22	was	be	AUX
ftr-435	2512	23	�	�	NOUN
ftr-435	2512	24	no	no	DET
ftr-435	2512	25	reasonable	reasonable	ADJ
ftr-435	2512	26	basis	basis	NOUN
ftr-435	2512	27	�	�	NOUN
ftr-435	2512	28	under	under	ADP
ftr-435	2512	29	applicable	applicable	ADJ
ftr-435	2512	30	federal	federal	ADJ
ftr-435	2512	31	tax	tax	NOUN
ftr-435	2512	32	law	law	NOUN
ftr-435	2512	33	.	.	PUNCT
ftr-435	2513	1	�	�	PROPN
ftr-435	2513	2	�	�	PROPN
ftr-435	2513	3	conditions	condition	NOUN
ftr-435	2513	4	of	of	ADP
ftr-435	2513	5	confidentiality	confidentiality	NOUN
ftr-435	2513	6	�	�	PROPN
ftr-435	2513	7	is	be	AUX
ftr-435	2513	8	a	a	DET
ftr-435	2513	9	facts	fact	NOUN
ftr-435	2513	10	and	and	CCONJ
ftr-435	2513	11	circumstances	circumstance	NOUN
ftr-435	2513	12	determination	determination	NOUN
ftr-435	2513	13	,	,	PUNCT
ftr-435	2513	14	with	with	ADP
ftr-435	2513	15	an	an	DET
ftr-435	2513	16	exception	exception	NOUN
ftr-435	2513	17	for	for	ADP
ftr-435	2513	18	written	write	VERB
ftr-435	2513	19	agreements	agreement	NOUN
ftr-435	2513	20	expressly	expressly	ADV
ftr-435	2513	21	authorizing	authorize	VERB
ftr-435	2513	22	disclosure	disclosure	NOUN
ftr-435	2513	23	.	.	PUNCT
ftr-435	2514	1	under	under	ADP
ftr-435	2514	2	the	the	DET
ftr-435	2514	3	august	august	PROPN
ftr-435	2514	4	2000	2000	NUM
ftr-435	2514	5	modifications	modification	NOUN
ftr-435	2514	6	,	,	PUNCT
ftr-435	2514	7	restrictions	restriction	NOUN
ftr-435	2514	8	on	on	ADP
ftr-435	2514	9	disclosure	disclosure	NOUN
ftr-435	2514	10	of	of	ADP
ftr-435	2514	11	the	the	DET
ftr-435	2514	12	structure	structure	NOUN
ftr-435	2514	13	or	or	CCONJ
ftr-435	2514	14	tax	tax	NOUN
ftr-435	2514	15	aspects	aspect	NOUN
ftr-435	2514	16	of	of	ADP
ftr-435	2514	17	the	the	DET
ftr-435	2514	18	transaction	transaction	NOUN
ftr-435	2514	19	reasonably	reasonably	ADV
ftr-435	2514	20	necessary	necessary	ADJ
ftr-435	2514	21	to	to	PART
ftr-435	2514	22	comply	comply	VERB
ftr-435	2514	23	with	with	ADP
ftr-435	2514	24	securities	security	NOUN
ftr-435	2514	25	laws	law	NOUN
ftr-435	2514	26	are	be	AUX
ftr-435	2514	27	not	not	PART
ftr-435	2514	28	considered	consider	VERB
ftr-435	2514	29	to	to	PART
ftr-435	2514	30	be	be	AUX
ftr-435	2514	31	a	a	DET
ftr-435	2514	32	confidentiality	confidentiality	NOUN
ftr-435	2514	33	agreement	agreement	NOUN
ftr-435	2514	34	.	.	PUNCT
ftr-435	2515	1	the	the	DET
ftr-435	2515	2	august	august	PROPN
ftr-435	2515	3	2001	2001	NUM
ftr-435	2515	4	modifications	modification	NOUN
ftr-435	2515	5	expanded	expand	VERB
ftr-435	2515	6	the	the	DET
ftr-435	2515	7	requirements	requirement	NOUN
ftr-435	2515	8	for	for	ADP
ftr-435	2515	9	authorization	authorization	NOUN
ftr-435	2515	10	of	of	ADP
ftr-435	2515	11	disclosure	disclosure	NOUN
ftr-435	2515	12	required	require	VERB
ftr-435	2515	13	to	to	PART
ftr-435	2515	14	avoid	avoid	VERB
ftr-435	2515	15	the	the	DET
ftr-435	2515	16	presumption	presumption	NOUN
ftr-435	2515	17	of	of	ADP
ftr-435	2515	18	confidentiality	confidentiality	NOUN
ftr-435	2515	19	by	by	ADP
ftr-435	2515	20	adding	add	VERB
ftr-435	2515	21	that	that	SCONJ
ftr-435	2515	22	any	any	PRON
ftr-435	2515	23	and	and	CCONJ
ftr-435	2515	24	all	all	PRON
ftr-435	2515	25	materials	material	NOUN
ftr-435	2515	26	of	of	ADP
ftr-435	2515	27	any	any	DET
ftr-435	2515	28	kind	kind	NOUN
ftr-435	2515	29	,	,	PUNCT
ftr-435	2515	30	including	include	VERB
ftr-435	2515	31	opinions	opinion	NOUN
ftr-435	2515	32	and	and	CCONJ
ftr-435	2515	33	analyses	analysis	NOUN
ftr-435	2515	34	provided	provide	VERB
ftr-435	2515	35	to	to	ADP
ftr-435	2515	36	the	the	DET
ftr-435	2515	37	offerees	offeree	NOUN
ftr-435	2515	38	must	must	AUX
ftr-435	2515	39	be	be	AUX
ftr-435	2515	40	subject	subject	ADJ
ftr-435	2515	41	to	to	ADP
ftr-435	2515	42	disclosure	disclosure	NOUN
ftr-435	2515	43	to	to	PART
ftr-435	2515	44	avoid	avoid	VERB
ftr-435	2515	45	the	the	DET
ftr-435	2515	46	presumption	presumption	NOUN
ftr-435	2515	47	.	.	PUNCT
ftr-435	2516	1	�	�	PROPN
ftr-435	2516	2	under	under	ADP
ftr-435	2516	3	the	the	DET
ftr-435	2516	4	august	august	PROPN
ftr-435	2516	5	2000	2000	NUM
ftr-435	2516	6	modifications	modification	NOUN
ftr-435	2516	7	,	,	PUNCT
ftr-435	2516	8	an	an	DET
ftr-435	2516	9	exclusivity	exclusivity	NOUN
ftr-435	2516	10	agreement	agreement	NOUN
ftr-435	2516	11	(	(	PUNCT
ftr-435	2516	12	i.e.	i.e.	X
ftr-435	2516	13	,	,	PUNCT
ftr-435	2516	14	an	an	DET
ftr-435	2516	15	agreement	agreement	NOUN
ftr-435	2516	16	requiring	require	VERB
ftr-435	2516	17	the	the	DET
ftr-435	2516	18	offeree	offeree	NOUN
ftr-435	2516	19	to	to	PART
ftr-435	2516	20	pay	pay	VERB
ftr-435	2516	21	a	a	DET
ftr-435	2516	22	fee	fee	NOUN
ftr-435	2516	23	to	to	ADP
ftr-435	2516	24	a	a	DET
ftr-435	2516	25	promoter	promoter	NOUN
ftr-435	2516	26	if	if	SCONJ
ftr-435	2516	27	the	the	DET
ftr-435	2516	28	offeree	offeree	NOUN
ftr-435	2516	29	engages	engage	VERB
ftr-435	2516	30	in	in	ADP
ftr-435	2516	31	the	the	DET
ftr-435	2516	32	transaction	transaction	NOUN
ftr-435	2516	33	,	,	PUNCT
ftr-435	2516	34	whether	whether	SCONJ
ftr-435	2516	35	or	or	CCONJ
ftr-435	2516	36	not	not	PART
ftr-435	2516	37	the	the	DET
ftr-435	2516	38	offeree	offeree	ADJ
ftr-435	2516	39	746	746	NUM
ftr-435	2516	40	florida	florida	PROPN
ftr-435	2516	41	tax	tax	NOUN
ftr-435	2516	42	review	review	NOUN
ftr-435	2516	43	[	[	X
ftr-435	2516	44	vol.5	vol.5	ADV
ftr-435	2516	45	:	:	PUNCT
ftr-435	2516	46	si	si	X
ftr-435	2516	47	uses	use	VERB
ftr-435	2516	48	the	the	DET
ftr-435	2516	49	promoter	promoter	NOUN
ftr-435	2516	50	�	�	PROPN
ftr-435	2516	51	s	s	PART
ftr-435	2516	52	services	service	NOUN
ftr-435	2516	53	)	)	PUNCT
ftr-435	2516	54	is	be	AUX
ftr-435	2516	55	a	a	DET
ftr-435	2516	56	condition	condition	NOUN
ftr-435	2516	57	of	of	ADP
ftr-435	2516	58	confidentiality	confidentiality	NOUN
ftr-435	2516	59	.	.	PUNCT
ftr-435	2517	1	but	but	CCONJ
ftr-435	2517	2	an	an	DET
ftr-435	2517	3	exclusivity	exclusivity	NOUN
ftr-435	2517	4	arrangement	arrangement	NOUN
ftr-435	2517	5	ordinarily	ordinarily	ADV
ftr-435	2517	6	will	will	AUX
ftr-435	2517	7	not	not	PART
ftr-435	2517	8	result	result	VERB
ftr-435	2517	9	in	in	ADP
ftr-435	2517	10	an	an	DET
ftr-435	2517	11	offer	offer	NOUN
ftr-435	2517	12	being	be	AUX
ftr-435	2517	13	treated	treat	VERB
ftr-435	2517	14	as	as	SCONJ
ftr-435	2517	15	made	make	VERB
ftr-435	2517	16	under	under	ADP
ftr-435	2517	17	conditions	condition	NOUN
ftr-435	2517	18	of	of	ADP
ftr-435	2517	19	confidentiality	confidentiality	NOUN
ftr-435	2517	20	if	if	SCONJ
ftr-435	2517	21	it	it	PRON
ftr-435	2517	22	provides	provide	VERB
ftr-435	2517	23	express	express	ADJ
ftr-435	2517	24	written	write	VERB
ftr-435	2517	25	authorization	authorization	NOUN
ftr-435	2517	26	for	for	ADP
ftr-435	2517	27	disclosure	disclosure	NOUN
ftr-435	2517	28	.	.	PUNCT
ftr-435	2518	1	limitations	limitation	NOUN
ftr-435	2518	2	on	on	ADP
ftr-435	2518	3	disclosure	disclosure	NOUN
ftr-435	2518	4	or	or	CCONJ
ftr-435	2518	5	use	use	NOUN
ftr-435	2518	6	constitute	constitute	VERB
ftr-435	2518	7	a	a	DET
ftr-435	2518	8	condition	condition	NOUN
ftr-435	2518	9	of	of	ADP
ftr-435	2518	10	confidentiality	confidentiality	NOUN
ftr-435	2518	11	only	only	ADV
ftr-435	2518	12	if	if	SCONJ
ftr-435	2518	13	the	the	DET
ftr-435	2518	14	limitations	limitation	NOUN
ftr-435	2518	15	relate	relate	VERB
ftr-435	2518	16	to	to	ADP
ftr-435	2518	17	the	the	DET
ftr-435	2518	18	structure	structure	NOUN
ftr-435	2518	19	or	or	CCONJ
ftr-435	2518	20	tax	tax	NOUN
ftr-435	2518	21	aspects	aspect	NOUN
ftr-435	2518	22	of	of	ADP
ftr-435	2518	23	the	the	DET
ftr-435	2518	24	transaction	transaction	NOUN
ftr-435	2518	25	and	and	CCONJ
ftr-435	2518	26	the	the	DET
ftr-435	2518	27	limitations	limitation	NOUN
ftr-435	2518	28	are	be	AUX
ftr-435	2518	29	for	for	ADP
ftr-435	2518	30	the	the	DET
ftr-435	2518	31	benefit	benefit	NOUN
ftr-435	2518	32	of	of	ADP
ftr-435	2518	33	any	any	DET
ftr-435	2518	34	person	person	NOUN
ftr-435	2518	35	other	other	ADJ
ftr-435	2518	36	than	than	ADP
ftr-435	2518	37	the	the	DET
ftr-435	2518	38	offeree	offeree	NOUN
ftr-435	2518	39	.	.	PUNCT
ftr-435	2519	1	�	�	NOUN
ftr-435	2519	2	registration	registration	NOUN
ftr-435	2519	3	is	be	AUX
ftr-435	2519	4	to	to	PART
ftr-435	2519	5	be	be	AUX
ftr-435	2519	6	made	make	VERB
ftr-435	2519	7	not	not	PART
ftr-435	2519	8	later	later	ADV
ftr-435	2519	9	than	than	ADP
ftr-435	2519	10	the	the	DET
ftr-435	2519	11	day	day	NOUN
ftr-435	2519	12	on	on	ADP
ftr-435	2519	13	which	which	PRON
ftr-435	2519	14	the	the	DET
ftr-435	2519	15	first	first	ADJ
ftr-435	2519	16	offering	offering	NOUN
ftr-435	2519	17	for	for	ADP
ftr-435	2519	18	sale	sale	NOUN
ftr-435	2519	19	is	be	AUX
ftr-435	2519	20	made	make	VERB
ftr-435	2519	21	,	,	PUNCT
ftr-435	2519	22	with	with	ADP
ftr-435	2519	23	extensions	extension	NOUN
ftr-435	2519	24	generally	generally	ADV
ftr-435	2519	25	until	until	ADP
ftr-435	2519	26	8/26/00	8/26/00	NUM
ftr-435	2519	27	.	.	PUNCT
ftr-435	2519	28	b.	b.	PROPN
ftr-435	2519	29	red	red	ADJ
ftr-435	2519	30	flagging	flagging	NOUN
ftr-435	2519	31	returns	return	NOUN
ftr-435	2519	32	.	.	PUNCT
ftr-435	2520	1	t.d	t.d	PROPN
ftr-435	2520	2	.	.	NOUN
ftr-435	2520	3	8877	8877	NUM
ftr-435	2520	4	,	,	PUNCT
ftr-435	2520	5	tax	tax	NOUN
ftr-435	2520	6	shelter	shelter	NOUN
ftr-435	2520	7	disclosure	disclosure	NOUN
ftr-435	2520	8	statements	statement	NOUN
ftr-435	2520	9	,	,	PUNCT
ftr-435	2520	10	65	65	NUM
ftr-435	2520	11	f.r	f.r	NOUN
ftr-435	2520	12	.	.	NOUN
ftr-435	2520	13	11205	11205	NUM
ftr-435	2520	14	(	(	PUNCT
ftr-435	2520	15	3/2/00	3/2/00	NUM
ftr-435	2520	16	)	)	PUNCT
ftr-435	2520	17	,	,	PUNCT
ftr-435	2520	18	modified	modify	VERB
ftr-435	2520	19	by	by	ADP
ftr-435	2520	20	t.d	t.d	PROPN
ftr-435	2520	21	.	.	PROPN
ftr-435	2520	22	8896	8896	NUM
ftr-435	2520	23	,	,	PUNCT
ftr-435	2520	24	modification	modification	NOUN
ftr-435	2520	25	of	of	ADP
ftr-435	2520	26	tax	tax	NOUN
ftr-435	2520	27	shelter	shelter	NOUN
ftr-435	2520	28	rules	rule	NOUN
ftr-435	2520	29	,	,	PUNCT
ftr-435	2520	30	65	65	NUM
ftr-435	2520	31	f.r	f.r	NOUN
ftr-435	2520	32	.	.	PROPN
ftr-435	2520	33	49909	49909	NUM
ftr-435	2520	34	(	(	PUNCT
ftr-435	2520	35	8/16/00	8/16/00	NUM
ftr-435	2520	36	)	)	PUNCT
ftr-435	2521	1	[	[	X
ftr-435	2521	2	effective	effective	ADJ
ftr-435	2521	3	8/11/00	8/11/00	NUM
ftr-435	2521	4	]	]	PUNCT
ftr-435	2521	5	,	,	PUNCT
ftr-435	2521	6	modified	modify	VERB
ftr-435	2521	7	by	by	ADP
ftr-435	2521	8	t.d	t.d	PROPN
ftr-435	2521	9	.	.	PROPN
ftr-435	2521	10	8961	8961	NUM
ftr-435	2521	11	,	,	PUNCT
ftr-435	2521	12	modification	modification	NOUN
ftr-435	2521	13	of	of	ADP
ftr-435	2521	14	tax	tax	NOUN
ftr-435	2521	15	shelter	shelter	NOUN
ftr-435	2521	16	rules	rule	NOUN
ftr-435	2521	17	ii	ii	PROPN
ftr-435	2521	18	,	,	PUNCT
ftr-435	2521	19	66	66	NUM
ftr-435	2521	20	f.r	f.r	NOUN
ftr-435	2521	21	.	.	PROPN
ftr-435	2521	22	41133	41133	NUM
ftr-435	2521	23	(	(	PUNCT
ftr-435	2521	24	8/7/01	8/7/01	NUM
ftr-435	2521	25	)	)	PUNCT
ftr-435	2522	1	[	[	X
ftr-435	2522	2	modifications	modification	NOUN
ftr-435	2522	3	effective	effective	ADJ
ftr-435	2522	4	8/2/01	8/2/01	NUM
ftr-435	2522	5	;	;	PUNCT
ftr-435	2522	6	but	but	CCONJ
ftr-435	2522	7	taxpayers	taxpayer	NOUN
ftr-435	2522	8	may	may	AUX
ftr-435	2522	9	rely	rely	VERB
ftr-435	2522	10	on	on	ADP
ftr-435	2522	11	modifications	modification	NOUN
ftr-435	2522	12	after	after	ADP
ftr-435	2522	13	2/28/00	2/28/00	NUM
ftr-435	2522	14	]	]	X
ftr-435	2522	15	;	;	PUNCT
ftr-435	2522	16	reg-103735	reg-103735	NOUN
ftr-435	2522	17	-	-	PUNCT
ftr-435	2522	18	00	00	NUM
ftr-435	2522	19	,	,	PUNCT
ftr-435	2522	20	65	65	NUM
ftr-435	2522	21	f.r	f.r	NOUN
ftr-435	2522	22	.	.	PROPN
ftr-435	2522	23	11269	11269	NUM
ftr-435	2522	24	(	(	PUNCT
ftr-435	2522	25	3/2/00	3/2/00	NUM
ftr-435	2522	26	)	)	PUNCT
ftr-435	2522	27	.	.	PUNCT
ftr-435	2523	1	temporary	temporary	ADJ
ftr-435	2523	2	and	and	CCONJ
ftr-435	2523	3	proposed	propose	VERB
ftr-435	2523	4	regulations	regulation	NOUN
ftr-435	2523	5	under	under	ADP
ftr-435	2523	6	§	§	PROPN
ftr-435	2523	7	6011	6011	NUM
ftr-435	2523	8	require	require	VERB
ftr-435	2523	9	corporations	corporation	NOUN
ftr-435	2523	10	to	to	PART
ftr-435	2523	11	attach	attach	VERB
ftr-435	2523	12	statements	statement	NOUN
ftr-435	2523	13	to	to	ADP
ftr-435	2523	14	their	their	PRON
ftr-435	2523	15	federal	federal	ADJ
ftr-435	2523	16	corporate	corporate	ADJ
ftr-435	2523	17	income	income	NOUN
ftr-435	2523	18	tax	tax	NOUN
ftr-435	2523	19	returns	return	NOUN
ftr-435	2523	20	that	that	PRON
ftr-435	2523	21	disclose	disclose	VERB
ftr-435	2523	22	tax	tax	NOUN
ftr-435	2523	23	shelters	shelter	NOUN
ftr-435	2523	24	.	.	PUNCT
ftr-435	2524	1	�	�	PROPN
ftr-435	2524	2	temp	temp	PROPN
ftr-435	2524	3	.	.	PUNCT
ftr-435	2525	1	reg	reg	NOUN
ftr-435	2525	2	.	.	PUNCT
ftr-435	2526	1	§	§	PROPN
ftr-435	2526	2	1.6011	1.6011	NUM
ftr-435	2526	3	-	-	SYM
ftr-435	2526	4	4	4	NUM
ftr-435	2526	5	t	t	NOUN
ftr-435	2526	6	was	be	AUX
ftr-435	2526	7	issued	issue	VERB
ftr-435	2526	8	under	under	ADP
ftr-435	2526	9	§	§	PROPN
ftr-435	2526	10	§	§	PROPN
ftr-435	2526	11	6001	6001	NUM
ftr-435	2526	12	[	[	X
ftr-435	2526	13	required	require	VERB
ftr-435	2526	14	records	record	NOUN
ftr-435	2526	15	provision	provision	NOUN
ftr-435	2526	16	]	]	PUNCT
ftr-435	2526	17	and	and	CCONJ
ftr-435	2526	18	6011(a	6011(a	NUM
ftr-435	2526	19	)	)	PUNCT
ftr-435	2527	1	[	[	X
ftr-435	2527	2	general	general	ADJ
ftr-435	2527	3	requirement	requirement	NOUN
ftr-435	2527	4	of	of	ADP
ftr-435	2527	5	return	return	NOUN
ftr-435	2527	6	or	or	CCONJ
ftr-435	2527	7	statement	statement	NOUN
ftr-435	2527	8	]	]	PUNCT
ftr-435	2527	9	.	.	PUNCT
ftr-435	2528	1	it	it	PRON
ftr-435	2528	2	requires	require	VERB
ftr-435	2528	3	that	that	SCONJ
ftr-435	2528	4	,	,	PUNCT
ftr-435	2528	5	for	for	ADP
ftr-435	2528	6	�	�	NOUN
ftr-435	2528	7	reportable	reportable	ADJ
ftr-435	2528	8	transactions	transaction	NOUN
ftr-435	2528	9	,	,	PUNCT
ftr-435	2528	10	�	�	PROPN
ftr-435	2528	11	corporations	corporation	NOUN
ftr-435	2528	12	must	must	AUX
ftr-435	2528	13	both	both	PRON
ftr-435	2528	14	attach	attach	VERB
ftr-435	2528	15	a	a	DET
ftr-435	2528	16	disclosure	disclosure	NOUN
ftr-435	2528	17	statement	statement	NOUN
ftr-435	2528	18	to	to	ADP
ftr-435	2528	19	their	their	PRON
ftr-435	2528	20	tax	tax	NOUN
ftr-435	2528	21	returns	return	NOUN
ftr-435	2528	22	[	[	X
ftr-435	2528	23	separately	separately	ADV
ftr-435	2528	24	mailing	mail	VERB
ftr-435	2528	25	a	a	DET
ftr-435	2528	26	copy	copy	NOUN
ftr-435	2528	27	to	to	ADP
ftr-435	2528	28	the	the	DET
ftr-435	2528	29	irs	irs	PROPN
ftr-435	2528	30	large	large	ADJ
ftr-435	2528	31	&	&	CCONJ
ftr-435	2528	32	mid	mid	ADJ
ftr-435	2528	33	-	-	NOUN
ftr-435	2528	34	size	size	NOUN
ftr-435	2528	35	business	business	NOUN
ftr-435	2528	36	division	division	NOUN
ftr-435	2528	37	]	]	PUNCT
ftr-435	2528	38	and	and	CCONJ
ftr-435	2528	39	retain	retain	VERB
ftr-435	2528	40	all	all	DET
ftr-435	2528	41	related	related	ADJ
ftr-435	2528	42	documents	document	NOUN
ftr-435	2528	43	until	until	ADP
ftr-435	2528	44	the	the	DET
ftr-435	2528	45	expiration	expiration	NOUN
ftr-435	2528	46	of	of	ADP
ftr-435	2528	47	the	the	DET
ftr-435	2528	48	statute	statute	NOUN
ftr-435	2528	49	of	of	ADP
ftr-435	2528	50	limitations	limitation	NOUN
ftr-435	2528	51	.	.	PUNCT
ftr-435	2529	1	related	relate	VERB
ftr-435	2529	2	documents	document	NOUN
ftr-435	2529	3	include	include	VERB
ftr-435	2529	4	all	all	DET
ftr-435	2529	5	marketing	marketing	NOUN
ftr-435	2529	6	materials	material	NOUN
ftr-435	2529	7	,	,	PUNCT
ftr-435	2529	8	all	all	DET
ftr-435	2529	9	written	write	VERB
ftr-435	2529	10	analyses	analysis	NOUN
ftr-435	2529	11	,	,	PUNCT
ftr-435	2529	12	all	all	DET
ftr-435	2529	13	correspondence	correspondence	NOUN
ftr-435	2529	14	,	,	PUNCT
ftr-435	2529	15	etc	etc	X
ftr-435	2529	16	.	.	X
ftr-435	2530	1	under	under	ADP
ftr-435	2530	2	the	the	DET
ftr-435	2530	3	august	august	PROPN
ftr-435	2530	4	2000	2000	NUM
ftr-435	2530	5	modifications	modification	NOUN
ftr-435	2530	6	,	,	PUNCT
ftr-435	2530	7	the	the	DET
ftr-435	2530	8	required	require	VERB
ftr-435	2530	9	records	record	NOUN
ftr-435	2530	10	include	include	VERB
ftr-435	2530	11	all	all	DET
ftr-435	2530	12	documents	document	NOUN
ftr-435	2530	13	and	and	CCONJ
ftr-435	2530	14	other	other	ADJ
ftr-435	2530	15	records	record	NOUN
ftr-435	2530	16	related	relate	VERB
ftr-435	2530	17	to	to	ADP
ftr-435	2530	18	a	a	DET
ftr-435	2530	19	transaction	transaction	NOUN
ftr-435	2530	20	subject	subject	ADJ
ftr-435	2530	21	to	to	ADP
ftr-435	2530	22	disclosure	disclosure	NOUN
ftr-435	2530	23	under	under	ADP
ftr-435	2530	24	the	the	DET
ftr-435	2530	25	regulations	regulation	NOUN
ftr-435	2530	26	that	that	PRON
ftr-435	2530	27	are	be	AUX
ftr-435	2530	28	material	material	ADJ
ftr-435	2530	29	to	to	ADP
ftr-435	2530	30	an	an	DET
ftr-435	2530	31	understanding	understanding	NOUN
ftr-435	2530	32	of	of	ADP
ftr-435	2530	33	the	the	DET
ftr-435	2530	34	facts	fact	NOUN
ftr-435	2530	35	of	of	ADP
ftr-435	2530	36	the	the	DET
ftr-435	2530	37	transaction	transaction	NOUN
ftr-435	2530	38	,	,	PUNCT
ftr-435	2530	39	the	the	DET
ftr-435	2530	40	expected	expect	VERB
ftr-435	2530	41	tax	tax	NOUN
ftr-435	2530	42	treatment	treatment	NOUN
ftr-435	2530	43	of	of	ADP
ftr-435	2530	44	the	the	DET
ftr-435	2530	45	transaction	transaction	NOUN
ftr-435	2530	46	,	,	PUNCT
ftr-435	2530	47	or	or	CCONJ
ftr-435	2530	48	the	the	DET
ftr-435	2530	49	corporation	corporation	NOUN
ftr-435	2530	50	�	�	PROPN
ftr-435	2530	51	s	s	PART
ftr-435	2530	52	decision	decision	NOUN
ftr-435	2530	53	to	to	PART
ftr-435	2530	54	participate	participate	VERB
ftr-435	2530	55	in	in	ADP
ftr-435	2530	56	the	the	DET
ftr-435	2530	57	transaction	transaction	NOUN
ftr-435	2530	58	.	.	PUNCT
ftr-435	2531	1	�	�	PROPN
ftr-435	2531	2	a	a	DET
ftr-435	2531	3	�	�	NOUN
ftr-435	2531	4	reportable	reportable	ADJ
ftr-435	2531	5	transaction	transaction	NOUN
ftr-435	2531	6	�	�	NOUN
ftr-435	2531	7	is	be	AUX
ftr-435	2531	8	either	either	ADV
ftr-435	2531	9	:	:	PUNCT
ftr-435	2531	10	(	(	PUNCT
ftr-435	2531	11	1	1	X
ftr-435	2531	12	)	)	PUNCT
ftr-435	2531	13	a	a	DET
ftr-435	2531	14	�	�	NOUN
ftr-435	2531	15	listed	list	VERB
ftr-435	2531	16	transaction	transaction	NOUN
ftr-435	2531	17	�	�	PROPN
ftr-435	2532	1	[	[	X
ftr-435	2532	2	see	see	VERB
ftr-435	2532	3	,	,	PUNCT
ftr-435	2532	4	e.g.	e.g.	ADV
ftr-435	2532	5	,	,	PUNCT
ftr-435	2532	6	notice	notice	VERB
ftr-435	2532	7	2000	2000	NUM
ftr-435	2532	8	-	-	SYM
ftr-435	2532	9	15	15	NUM
ftr-435	2532	10	,	,	PUNCT
ftr-435	2532	11	2000	2000	NUM
ftr-435	2532	12	-	-	SYM
ftr-435	2532	13	12	12	NUM
ftr-435	2532	14	i.r.b	i.r.b	NOUN
ftr-435	2532	15	.	.	PUNCT
ftr-435	2532	16	826	826	NUM
ftr-435	2532	17	]	]	PUNCT
ftr-435	2532	18	;	;	PUNCT
ftr-435	2532	19	or	or	CCONJ
ftr-435	2532	20	(	(	PUNCT
ftr-435	2532	21	2	2	X
ftr-435	2532	22	)	)	PUNCT
ftr-435	2532	23	another	another	DET
ftr-435	2532	24	reportable	reportable	ADJ
ftr-435	2532	25	transaction	transaction	NOUN
ftr-435	2532	26	if	if	SCONJ
ftr-435	2532	27	it	it	PRON
ftr-435	2532	28	possesses	possess	VERB
ftr-435	2532	29	at	at	ADV
ftr-435	2532	30	least	least	ADV
ftr-435	2532	31	two	two	NUM
ftr-435	2532	32	of	of	ADP
ftr-435	2532	33	six	six	NUM
ftr-435	2532	34	of	of	ADP
ftr-435	2532	35	the	the	DET
ftr-435	2532	36	following	follow	VERB
ftr-435	2532	37	characteristics	characteristic	NOUN
ftr-435	2532	38	:	:	PUNCT
ftr-435	2532	39	(	(	PUNCT
ftr-435	2532	40	a	a	X
ftr-435	2532	41	)	)	PUNCT
ftr-435	2532	42	confidentiality	confidentiality	NOUN
ftr-435	2532	43	;	;	PUNCT
ftr-435	2532	44	(	(	PUNCT
ftr-435	2532	45	b	b	X
ftr-435	2532	46	)	)	PUNCT
ftr-435	2532	47	protection	protection	NOUN
ftr-435	2532	48	against	against	ADP
ftr-435	2532	49	the	the	DET
ftr-435	2532	50	possibility	possibility	NOUN
ftr-435	2532	51	that	that	SCONJ
ftr-435	2532	52	intended	intend	VERB
ftr-435	2532	53	tax	tax	NOUN
ftr-435	2532	54	benefits	benefit	NOUN
ftr-435	2532	55	will	will	AUX
ftr-435	2532	56	not	not	PART
ftr-435	2532	57	be	be	AUX
ftr-435	2532	58	sustained	sustain	VERB
ftr-435	2532	59	(	(	PUNCT
ftr-435	2532	60	including	include	VERB
ftr-435	2532	61	rescission	rescission	NOUN
ftr-435	2532	62	rights	right	NOUN
ftr-435	2532	63	,	,	PUNCT
ftr-435	2532	64	refunds	refund	NOUN
ftr-435	2532	65	of	of	ADP
ftr-435	2532	66	fees	fee	NOUN
ftr-435	2532	67	,	,	PUNCT
ftr-435	2532	68	insurance	insurance	NOUN
ftr-435	2532	69	protection	protection	NOUN
ftr-435	2532	70	,	,	PUNCT
ftr-435	2532	71	and	and	CCONJ
ftr-435	2532	72	indemnities	indemnity	NOUN
ftr-435	2532	73	other	other	ADJ
ftr-435	2532	74	than	than	ADP
ftr-435	2532	75	customary	customary	ADJ
ftr-435	2532	76	nonpromoter	nonpromoter	ADJ
ftr-435	2532	77	indemnities	indemnity	NOUN
ftr-435	2532	78	)	)	PUNCT
ftr-435	2532	79	;	;	PUNCT
ftr-435	2532	80	(	(	PUNCT
ftr-435	2532	81	c	c	X
ftr-435	2532	82	)	)	PUNCT
ftr-435	2532	83	promoter	promoter	NOUN
ftr-435	2532	84	fees	fee	NOUN
ftr-435	2532	85	in	in	ADP
ftr-435	2532	86	excess	excess	NOUN
ftr-435	2532	87	of	of	ADP
ftr-435	2532	88	$	$	SYM
ftr-435	2532	89	100,000	100,000	NUM
ftr-435	2532	90	;	;	PUNCT
ftr-435	2532	91	(	(	PUNCT
ftr-435	2532	92	d	d	X
ftr-435	2532	93	)	)	PUNCT
ftr-435	2532	94	expected	expect	VERB
ftr-435	2532	95	tax	tax	NOUN
ftr-435	2532	96	treatment	treatment	NOUN
ftr-435	2532	97	expected	expect	VERB
ftr-435	2532	98	to	to	PART
ftr-435	2532	99	differ	differ	VERB
ftr-435	2532	100	by	by	ADP
ftr-435	2532	101	more	more	ADJ
ftr-435	2532	102	than	than	ADP
ftr-435	2532	103	$	$	SYM
ftr-435	2532	104	5	5	NUM
ftr-435	2532	105	million	million	NUM
ftr-435	2532	106	from	from	ADP
ftr-435	2532	107	book	book	NOUN
ftr-435	2532	108	treatment	treatment	NOUN
ftr-435	2532	109	;	;	PUNCT
ftr-435	2532	110	and	and	CCONJ
ftr-435	2532	111	(	(	PUNCT
ftr-435	2532	112	e	e	X
ftr-435	2532	113	)	)	PUNCT
ftr-435	2532	114	the	the	DET
ftr-435	2532	115	participation	participation	NOUN
ftr-435	2532	116	of	of	ADP
ftr-435	2532	117	a	a	DET
ftr-435	2532	118	tax	tax	NOUN
ftr-435	2532	119	indifferent	indifferent	ADJ
ftr-435	2532	120	person	person	NOUN
ftr-435	2532	121	.	.	PUNCT
ftr-435	2533	1	as	as	SCONJ
ftr-435	2533	2	originally	originally	ADV
ftr-435	2533	3	promulgated	promulgate	VERB
ftr-435	2533	4	the	the	DET
ftr-435	2533	5	regulations	regulation	NOUN
ftr-435	2533	6	also	also	ADV
ftr-435	2533	7	included	include	VERB
ftr-435	2533	8	as	as	ADP
ftr-435	2533	9	a	a	DET
ftr-435	2533	10	factor	factor	NOUN
ftr-435	2533	11	that	that	PRON
ftr-435	2533	12	the	the	DET
ftr-435	2533	13	expected	expect	VERB
ftr-435	2533	14	characterization	characterization	NOUN
ftr-435	2533	15	for	for	ADP
ftr-435	2533	16	2002	2002	NUM
ftr-435	2533	17	]	]	PUNCT
ftr-435	2533	18	recent	recent	ADJ
ftr-435	2533	19	developments	development	NOUN
ftr-435	2533	20	in	in	ADP
ftr-435	2533	21	federal	federal	ADJ
ftr-435	2533	22	income	income	NOUN
ftr-435	2533	23	taxation	taxation	NOUN
ftr-435	2533	24	747	747	NUM
ftr-435	2533	25	u.s	u.s	PROPN
ftr-435	2533	26	.	.	PROPN
ftr-435	2533	27	income	income	NOUN
ftr-435	2533	28	tax	tax	NOUN
ftr-435	2533	29	purposes	purpose	NOUN
ftr-435	2533	30	differs	differ	VERB
ftr-435	2533	31	from	from	ADP
ftr-435	2533	32	that	that	PRON
ftr-435	2533	33	for	for	ADP
ftr-435	2533	34	foreign	foreign	ADJ
ftr-435	2533	35	taxes	taxis	NOUN
ftr-435	2533	36	;	;	PUNCT
ftr-435	2533	37	this	this	DET
ftr-435	2533	38	factor	factor	NOUN
ftr-435	2533	39	was	be	AUX
ftr-435	2533	40	eliminated	eliminate	VERB
ftr-435	2533	41	by	by	ADP
ftr-435	2533	42	the	the	DET
ftr-435	2533	43	august	august	PROPN
ftr-435	2533	44	2001	2001	NUM
ftr-435	2533	45	modifications	modification	NOUN
ftr-435	2533	46	.	.	PUNCT
ftr-435	2534	1	�	�	NOUN
ftr-435	2534	2	four	four	NUM
ftr-435	2534	3	exceptions	exception	NOUN
ftr-435	2534	4	are	be	AUX
ftr-435	2534	5	provided	provide	VERB
ftr-435	2534	6	:	:	PUNCT
ftr-435	2534	7	(	(	PUNCT
ftr-435	2534	8	1	1	X
ftr-435	2534	9	)	)	PUNCT
ftr-435	2534	10	transactions	transaction	NOUN
ftr-435	2534	11	in	in	ADP
ftr-435	2534	12	the	the	DET
ftr-435	2534	13	ordinary	ordinary	ADJ
ftr-435	2534	14	course	course	NOUN
ftr-435	2534	15	of	of	ADP
ftr-435	2534	16	business	business	NOUN
ftr-435	2534	17	in	in	ADP
ftr-435	2534	18	a	a	DET
ftr-435	2534	19	form	form	NOUN
ftr-435	2534	20	consistent	consistent	ADJ
ftr-435	2534	21	with	with	ADP
ftr-435	2534	22	customary	customary	ADJ
ftr-435	2534	23	commercial	commercial	ADJ
ftr-435	2534	24	practice	practice	NOUN
ftr-435	2534	25	if	if	SCONJ
ftr-435	2534	26	the	the	DET
ftr-435	2534	27	taxpayer	taxpayer	NOUN
ftr-435	2534	28	�	�	PROPN
ftr-435	2534	29	reasonably	reasonably	ADV
ftr-435	2534	30	determines	determine	VERB
ftr-435	2534	31	�	�	PROPN
ftr-435	2534	32	that	that	SCONJ
ftr-435	2534	33	it	it	PRON
ftr-435	2534	34	would	would	AUX
ftr-435	2534	35	have	have	AUX
ftr-435	2534	36	participated	participate	VERB
ftr-435	2534	37	irrespective	irrespective	ADV
ftr-435	2534	38	of	of	ADP
ftr-435	2534	39	the	the	DET
ftr-435	2534	40	expected	expect	VERB
ftr-435	2534	41	federal	federal	ADJ
ftr-435	2534	42	income	income	NOUN
ftr-435	2534	43	tax	tax	NOUN
ftr-435	2534	44	benefits	benefit	NOUN
ftr-435	2534	45	;	;	PUNCT
ftr-435	2534	46	(	(	PUNCT
ftr-435	2534	47	2	2	X
ftr-435	2534	48	)	)	PUNCT
ftr-435	2534	49	transactions	transaction	NOUN
ftr-435	2535	1	[	[	PUNCT
ftr-435	2535	2	in	in	ADP
ftr-435	2535	3	ordinary	ordinary	ADJ
ftr-435	2535	4	course	course	NOUN
ftr-435	2535	5	and	and	CCONJ
ftr-435	2535	6	customary	customary	ADJ
ftr-435	2535	7	commercial	commercial	ADJ
ftr-435	2535	8	practice	practice	NOUN
ftr-435	2535	9	]	]	PUNCT
ftr-435	2535	10	if	if	SCONJ
ftr-435	2535	11	the	the	DET
ftr-435	2535	12	taxpayer	taxpayer	NOUN
ftr-435	2535	13	�	�	PROPN
ftr-435	2535	14	reasonably	reasonably	ADV
ftr-435	2535	15	determines	determine	VERB
ftr-435	2535	16	�	�	PROPN
ftr-435	2535	17	that	that	SCONJ
ftr-435	2535	18	there	there	PRON
ftr-435	2535	19	is	be	VERB
ftr-435	2535	20	a	a	DET
ftr-435	2535	21	generallyaccepted	generallyaccepte	VERB
ftr-435	2535	22	understanding	understanding	NOUN
ftr-435	2535	23	that	that	SCONJ
ftr-435	2535	24	the	the	DET
ftr-435	2535	25	expected	expect	VERB
ftr-435	2535	26	federal	federal	ADJ
ftr-435	2535	27	income	income	NOUN
ftr-435	2535	28	tax	tax	NOUN
ftr-435	2535	29	benefits	benefit	NOUN
ftr-435	2535	30	are	be	AUX
ftr-435	2535	31	allowable	allowable	ADJ
ftr-435	2535	32	for	for	ADP
ftr-435	2535	33	substantially	substantially	ADV
ftr-435	2535	34	similar	similar	ADJ
ftr-435	2535	35	transactions	transaction	NOUN
ftr-435	2535	36	;	;	PUNCT
ftr-435	2535	37	(	(	PUNCT
ftr-435	2535	38	3	3	X
ftr-435	2535	39	)	)	PUNCT
ftr-435	2535	40	transactions	transaction	NOUN
ftr-435	2535	41	for	for	ADP
ftr-435	2535	42	which	which	PRON
ftr-435	2535	43	the	the	DET
ftr-435	2535	44	taxpayer	taxpayer	NOUN
ftr-435	2535	45	�	�	PROPN
ftr-435	2535	46	reasonably	reasonably	ADV
ftr-435	2535	47	determines	determine	VERB
ftr-435	2535	48	�	�	PROPN
ftr-435	2535	49	that	that	SCONJ
ftr-435	2535	50	there	there	PRON
ftr-435	2535	51	is	be	VERB
ftr-435	2535	52	�	�	NOUN
ftr-435	2535	53	no	no	DET
ftr-435	2535	54	reasonable	reasonable	ADJ
ftr-435	2535	55	basis	basis	NOUN
ftr-435	2535	56	under	under	ADP
ftr-435	2535	57	federal	federal	ADJ
ftr-435	2535	58	tax	tax	NOUN
ftr-435	2535	59	law	law	NOUN
ftr-435	2535	60	for	for	ADP
ftr-435	2535	61	denial	denial	NOUN
ftr-435	2535	62	of	of	ADP
ftr-435	2535	63	any	any	DET
ftr-435	2535	64	significant	significant	ADJ
ftr-435	2535	65	portion	portion	NOUN
ftr-435	2535	66	of	of	ADP
ftr-435	2535	67	the	the	DET
ftr-435	2535	68	expected	expect	VERB
ftr-435	2535	69	federal	federal	ADJ
ftr-435	2535	70	income	income	NOUN
ftr-435	2535	71	tax	tax	PROPN
ftr-435	2535	72	benefits	benefits	PROPN
ftr-435	2535	73	�	�	PROPN
ftr-435	2535	74	;	;	PUNCT
ftr-435	2535	75	as	as	SCONJ
ftr-435	2535	76	modified	modify	VERB
ftr-435	2535	77	in	in	ADP
ftr-435	2535	78	august	august	PROPN
ftr-435	2535	79	2001	2001	NUM
ftr-435	2535	80	,	,	PUNCT
ftr-435	2535	81	this	this	DET
ftr-435	2535	82	exception	exception	NOUN
ftr-435	2535	83	is	be	AUX
ftr-435	2535	84	not	not	PART
ftr-435	2535	85	foreclosed	foreclose	VERB
ftr-435	2535	86	by	by	ADP
ftr-435	2535	87	�	�	PROPN
ftr-435	2535	88	an	an	DET
ftr-435	2535	89	irs	irs	PROPN
ftr-435	2535	90	position	position	NOUN
ftr-435	2535	91	that	that	PRON
ftr-435	2535	92	would	would	AUX
ftr-435	2535	93	be	be	AUX
ftr-435	2535	94	merely	merely	ADV
ftr-435	2535	95	arguable	arguable	ADJ
ftr-435	2535	96	or	or	CCONJ
ftr-435	2535	97	that	that	PRON
ftr-435	2535	98	would	would	AUX
ftr-435	2535	99	constitute	constitute	VERB
ftr-435	2535	100	merely	merely	ADV
ftr-435	2535	101	a	a	DET
ftr-435	2535	102	colorable	colorable	ADJ
ftr-435	2535	103	claim	claim	NOUN
ftr-435	2535	104	;	;	PUNCT
ftr-435	2535	105	�	�	PROPN
ftr-435	2535	106	(	(	PUNCT
ftr-435	2535	107	4	4	NUM
ftr-435	2535	108	)	)	PUNCT
ftr-435	2535	109	transactions	transaction	NOUN
ftr-435	2535	110	identified	identify	VERB
ftr-435	2535	111	in	in	ADP
ftr-435	2535	112	published	publish	VERB
ftr-435	2535	113	guidance	guidance	NOUN
ftr-435	2535	114	as	as	ADP
ftr-435	2535	115	being	be	AUX
ftr-435	2535	116	exempt	exempt	ADJ
ftr-435	2535	117	from	from	ADP
ftr-435	2535	118	disclosure	disclosure	NOUN
ftr-435	2535	119	.	.	PUNCT
ftr-435	2536	1	as	as	SCONJ
ftr-435	2536	2	originally	originally	ADV
ftr-435	2536	3	promulgated	promulgate	VERB
ftr-435	2536	4	,	,	PUNCT
ftr-435	2536	5	the	the	DET
ftr-435	2536	6	regulations	regulation	NOUN
ftr-435	2536	7	required	require	VERB
ftr-435	2536	8	that	that	SCONJ
ftr-435	2536	9	the	the	DET
ftr-435	2536	10	understanding	understanding	NOUN
ftr-435	2536	11	that	that	PRON
ftr-435	2536	12	the	the	DET
ftr-435	2536	13	expected	expect	VERB
ftr-435	2536	14	federal	federal	ADJ
ftr-435	2536	15	income	income	NOUN
ftr-435	2536	16	tax	tax	NOUN
ftr-435	2536	17	benefits	benefit	NOUN
ftr-435	2536	18	are	be	AUX
ftr-435	2536	19	allowable	allowable	ADJ
ftr-435	2536	20	for	for	ADP
ftr-435	2536	21	substantially	substantially	ADV
ftr-435	2536	22	similar	similar	ADJ
ftr-435	2536	23	transactions	transaction	NOUN
ftr-435	2536	24	in	in	ADP
ftr-435	2536	25	exception	exception	NOUN
ftr-435	2536	26	(	(	PUNCT
ftr-435	2536	27	3	3	X
ftr-435	2536	28	)	)	PUNCT
ftr-435	2536	29	be	be	AUX
ftr-435	2536	30	�	�	NOUN
ftr-435	2536	31	long	long	ADV
ftr-435	2536	32	-	-	PUNCT
ftr-435	2536	33	standing	standing	NOUN
ftr-435	2536	34	,	,	PUNCT
ftr-435	2536	35	�	�	PROPN
ftr-435	2536	36	but	but	CCONJ
ftr-435	2536	37	this	this	DET
ftr-435	2536	38	requirement	requirement	NOUN
ftr-435	2536	39	was	be	AUX
ftr-435	2536	40	eliminated	eliminate	VERB
ftr-435	2536	41	by	by	ADP
ftr-435	2536	42	the	the	DET
ftr-435	2536	43	august	august	PROPN
ftr-435	2536	44	2001	2001	NUM
ftr-435	2536	45	modifications	modification	NOUN
ftr-435	2536	46	and	and	CCONJ
ftr-435	2536	47	replaced	replace	VERB
ftr-435	2536	48	by	by	ADP
ftr-435	2536	49	a	a	DET
ftr-435	2536	50	requirement	requirement	NOUN
ftr-435	2536	51	that	that	SCONJ
ftr-435	2536	52	to	to	PART
ftr-435	2536	53	be	be	AUX
ftr-435	2536	54	generally	generally	ADV
ftr-435	2536	55	accepted	accept	VERB
ftr-435	2536	56	the	the	DET
ftr-435	2536	57	structure	structure	NOUN
ftr-435	2536	58	of	of	ADP
ftr-435	2536	59	the	the	DET
ftr-435	2536	60	transaction	transaction	NOUN
ftr-435	2536	61	and	and	CCONJ
ftr-435	2536	62	the	the	DET
ftr-435	2536	63	treatment	treatment	NOUN
ftr-435	2536	64	has	have	VERB
ftr-435	2536	65	to	to	PART
ftr-435	2536	66	have	have	AUX
ftr-435	2536	67	been	be	AUX
ftr-435	2536	68	in	in	ADP
ftr-435	2536	69	the	the	DET
ftr-435	2536	70	public	public	ADJ
ftr-435	2536	71	domain	domain	NOUN
ftr-435	2536	72	for	for	ADP
ftr-435	2536	73	a	a	DET
ftr-435	2536	74	�	�	NOUN
ftr-435	2536	75	period	period	NOUN
ftr-435	2536	76	of	of	ADP
ftr-435	2536	77	years	year	NOUN
ftr-435	2536	78	.	.	PUNCT
ftr-435	2537	1	�	�	PROPN
ftr-435	2537	2	c.	c.	PROPN
ftr-435	2537	3	identified	identify	VERB
ftr-435	2537	4	�	�	PROPN
ftr-435	2537	5	tax	tax	NOUN
ftr-435	2537	6	avoidance	avoidance	NOUN
ftr-435	2537	7	transactions	transaction	NOUN
ftr-435	2537	8	.	.	PUNCT
ftr-435	2538	1	�	�	PROPN
ftr-435	2538	2	(	(	PUNCT
ftr-435	2538	3	1	1	NUM
ftr-435	2538	4	)	)	PUNCT
ftr-435	2538	5	intermediary	intermediary	ADJ
ftr-435	2538	6	transactions	transaction	NOUN
ftr-435	2538	7	tax	tax	NOUN
ftr-435	2538	8	shelters	shelter	NOUN
ftr-435	2538	9	.	.	PUNCT
ftr-435	2539	1	sellers	seller	NOUN
ftr-435	2539	2	of	of	ADP
ftr-435	2539	3	stock	stock	NOUN
ftr-435	2539	4	and	and	CCONJ
ftr-435	2539	5	buyers	buyer	NOUN
ftr-435	2539	6	of	of	ADP
ftr-435	2539	7	assets	asset	NOUN
ftr-435	2539	8	will	will	AUX
ftr-435	2539	9	now	now	ADV
ftr-435	2539	10	have	have	VERB
ftr-435	2539	11	to	to	PART
ftr-435	2539	12	care	care	VERB
ftr-435	2539	13	about	about	ADP
ftr-435	2539	14	what	what	PRON
ftr-435	2539	15	is	be	AUX
ftr-435	2539	16	in	in	ADP
ftr-435	2539	17	the	the	DET
ftr-435	2539	18	black	black	ADJ
ftr-435	2539	19	box	box	NOUN
ftr-435	2539	20	between	between	ADP
ftr-435	2539	21	them	they	PRON
ftr-435	2539	22	.	.	PUNCT
ftr-435	2540	1	notice	notice	VERB
ftr-435	2540	2	2001	2001	NUM
ftr-435	2540	3	-	-	SYM
ftr-435	2540	4	16	16	NUM
ftr-435	2540	5	,	,	PUNCT
ftr-435	2540	6	2001	2001	NUM
ftr-435	2540	7	-	-	SYM
ftr-435	2540	8	9	9	NUM
ftr-435	2540	9	i.r.b	i.r.b	NOUN
ftr-435	2540	10	.	.	PUNCT
ftr-435	2541	1	730	730	NUM
ftr-435	2541	2	(	(	PUNCT
ftr-435	2541	3	1/19/01	1/19/01	NUM
ftr-435	2541	4	)	)	PUNCT
ftr-435	2541	5	.	.	PUNCT
ftr-435	2542	1	the	the	DET
ftr-435	2542	2	irs	irs	PROPN
ftr-435	2542	3	will	will	AUX
ftr-435	2542	4	challenge	challenge	VERB
ftr-435	2542	5	the	the	DET
ftr-435	2542	6	purported	purport	VERB
ftr-435	2542	7	tax	tax	NOUN
ftr-435	2542	8	results	result	NOUN
ftr-435	2542	9	of	of	ADP
ftr-435	2542	10	intermediary	intermediary	ADJ
ftr-435	2542	11	transactions	transaction	NOUN
ftr-435	2542	12	tax	tax	NOUN
ftr-435	2542	13	shelters	shelter	NOUN
ftr-435	2542	14	.	.	PUNCT
ftr-435	2543	1	the	the	DET
ftr-435	2543	2	transactions	transaction	NOUN
ftr-435	2543	3	generally	generally	ADV
ftr-435	2543	4	involve	involve	VERB
ftr-435	2543	5	a	a	DET
ftr-435	2543	6	shareholder	shareholder	NOUN
ftr-435	2543	7	who	who	PRON
ftr-435	2543	8	desires	desire	VERB
ftr-435	2543	9	to	to	PART
ftr-435	2543	10	sell	sell	VERB
ftr-435	2543	11	stock	stock	NOUN
ftr-435	2543	12	of	of	ADP
ftr-435	2543	13	a	a	DET
ftr-435	2543	14	target	target	NOUN
ftr-435	2543	15	corporation	corporation	NOUN
ftr-435	2543	16	,	,	PUNCT
ftr-435	2543	17	an	an	DET
ftr-435	2543	18	intermediary	intermediary	ADJ
ftr-435	2543	19	corporation	corporation	NOUN
ftr-435	2543	20	,	,	PUNCT
ftr-435	2543	21	and	and	CCONJ
ftr-435	2543	22	a	a	DET
ftr-435	2543	23	buyer	buyer	NOUN
ftr-435	2543	24	who	who	PRON
ftr-435	2543	25	desires	desire	VERB
ftr-435	2543	26	to	to	PART
ftr-435	2543	27	purchase	purchase	VERB
ftr-435	2543	28	the	the	DET
ftr-435	2543	29	assets	asset	NOUN
ftr-435	2543	30	,	,	PUNCT
ftr-435	2543	31	but	but	CCONJ
ftr-435	2543	32	not	not	PART
ftr-435	2543	33	the	the	DET
ftr-435	2543	34	stock	stock	NOUN
ftr-435	2543	35	,	,	PUNCT
ftr-435	2543	36	of	of	ADP
ftr-435	2543	37	the	the	DET
ftr-435	2543	38	target	target	NOUN
ftr-435	2543	39	.	.	PUNCT
ftr-435	2544	1	the	the	DET
ftr-435	2544	2	shareholder	shareholder	NOUN
ftr-435	2544	3	purports	purport	VERB
ftr-435	2544	4	to	to	PART
ftr-435	2544	5	sell	sell	VERB
ftr-435	2544	6	the	the	DET
ftr-435	2544	7	stock	stock	NOUN
ftr-435	2544	8	of	of	ADP
ftr-435	2544	9	the	the	DET
ftr-435	2544	10	target	target	NOUN
ftr-435	2544	11	to	to	ADP
ftr-435	2544	12	the	the	DET
ftr-435	2544	13	intermediary	intermediary	NOUN
ftr-435	2544	14	.	.	PUNCT
ftr-435	2545	1	the	the	DET
ftr-435	2545	2	target	target	NOUN
ftr-435	2545	3	then	then	ADV
ftr-435	2545	4	purports	purport	VERB
ftr-435	2545	5	to	to	PART
ftr-435	2545	6	sell	sell	VERB
ftr-435	2545	7	some	some	PRON
ftr-435	2545	8	or	or	CCONJ
ftr-435	2545	9	all	all	PRON
ftr-435	2545	10	of	of	ADP
ftr-435	2545	11	its	its	PRON
ftr-435	2545	12	assets	asset	NOUN
ftr-435	2545	13	to	to	ADP
ftr-435	2545	14	the	the	DET
ftr-435	2545	15	buyer	buyer	NOUN
ftr-435	2545	16	.	.	PUNCT
ftr-435	2546	1	the	the	DET
ftr-435	2546	2	buyer	buyer	NOUN
ftr-435	2546	3	claims	claim	VERB
ftr-435	2546	4	a	a	DET
ftr-435	2546	5	basis	basis	NOUN
ftr-435	2546	6	in	in	ADP
ftr-435	2546	7	the	the	DET
ftr-435	2546	8	target	target	NOUN
ftr-435	2546	9	assets	asset	NOUN
ftr-435	2546	10	equal	equal	ADJ
ftr-435	2546	11	to	to	ADP
ftr-435	2546	12	its	its	PRON
ftr-435	2546	13	purchase	purchase	NOUN
ftr-435	2546	14	price	price	NOUN
ftr-435	2546	15	.	.	PUNCT
ftr-435	2547	1	�	�	PROPN
ftr-435	2547	2	under	under	ADP
ftr-435	2547	3	one	one	NUM
ftr-435	2547	4	version	version	NOUN
ftr-435	2547	5	of	of	ADP
ftr-435	2547	6	this	this	DET
ftr-435	2547	7	transaction	transaction	NOUN
ftr-435	2547	8	,	,	PUNCT
ftr-435	2547	9	the	the	DET
ftr-435	2547	10	target	target	NOUN
ftr-435	2547	11	is	be	AUX
ftr-435	2547	12	included	include	VERB
ftr-435	2547	13	as	as	ADP
ftr-435	2547	14	a	a	DET
ftr-435	2547	15	member	member	NOUN
ftr-435	2547	16	of	of	ADP
ftr-435	2547	17	the	the	DET
ftr-435	2547	18	affiliated	affiliated	ADJ
ftr-435	2547	19	group	group	NOUN
ftr-435	2547	20	that	that	PRON
ftr-435	2547	21	includes	include	VERB
ftr-435	2547	22	the	the	DET
ftr-435	2547	23	intermediary	intermediary	NOUN
ftr-435	2547	24	,	,	PUNCT
ftr-435	2547	25	which	which	PRON
ftr-435	2547	26	files	file	VERB
ftr-435	2547	27	a	a	DET
ftr-435	2547	28	consolidated	consolidated	ADJ
ftr-435	2547	29	return	return	NOUN
ftr-435	2547	30	,	,	PUNCT
ftr-435	2547	31	and	and	CCONJ
ftr-435	2547	32	the	the	DET
ftr-435	2547	33	group	group	NOUN
ftr-435	2547	34	reports	report	VERB
ftr-435	2547	35	losses	loss	NOUN
ftr-435	2547	36	(	(	PUNCT
ftr-435	2547	37	or	or	CCONJ
ftr-435	2547	38	credits	credit	NOUN
ftr-435	2547	39	)	)	PUNCT
ftr-435	2547	40	to	to	PART
ftr-435	2547	41	offset	offset	VERB
ftr-435	2547	42	the	the	DET
ftr-435	2547	43	gain	gain	NOUN
ftr-435	2547	44	(	(	PUNCT
ftr-435	2547	45	or	or	CCONJ
ftr-435	2547	46	tax	tax	NOUN
ftr-435	2547	47	)	)	PUNCT
ftr-435	2547	48	resulting	result	VERB
ftr-435	2547	49	from	from	ADP
ftr-435	2547	50	the	the	DET
ftr-435	2547	51	target	target	NOUN
ftr-435	2547	52	�	�	NOUN
ftr-435	2547	53	s	s	PART
ftr-435	2547	54	sale	sale	NOUN
ftr-435	2547	55	of	of	ADP
ftr-435	2547	56	assets	asset	NOUN
ftr-435	2547	57	.	.	PUNCT
ftr-435	2548	1	in	in	ADP
ftr-435	2548	2	another	another	DET
ftr-435	2548	3	form	form	NOUN
ftr-435	2548	4	of	of	ADP
ftr-435	2548	5	the	the	DET
ftr-435	2548	6	transaction	transaction	NOUN
ftr-435	2548	7	,	,	PUNCT
ftr-435	2548	8	the	the	DET
ftr-435	2548	9	intermediary	intermediary	NOUN
ftr-435	2548	10	may	may	AUX
ftr-435	2548	11	be	be	AUX
ftr-435	2548	12	an	an	DET
ftr-435	2548	13	entity	entity	NOUN
ftr-435	2548	14	that	that	PRON
ftr-435	2548	15	is	be	AUX
ftr-435	2548	16	not	not	PART
ftr-435	2548	17	subject	subject	ADJ
ftr-435	2548	18	to	to	ADP
ftr-435	2548	19	tax	tax	NOUN
ftr-435	2548	20	and	and	CCONJ
ftr-435	2548	21	that	that	PRON
ftr-435	2548	22	liquidates	liquidate	VERB
ftr-435	2548	23	the	the	DET
ftr-435	2548	24	target	target	NOUN
ftr-435	2548	25	with	with	ADP
ftr-435	2548	26	no	no	DET
ftr-435	2548	27	reported	report	VERB
ftr-435	2548	28	gain	gain	NOUN
ftr-435	2548	29	on	on	ADP
ftr-435	2548	30	the	the	DET
ftr-435	2548	31	sale	sale	NOUN
ftr-435	2548	32	of	of	ADP
ftr-435	2548	33	the	the	DET
ftr-435	2548	34	target	target	NOUN
ftr-435	2548	35	�	�	NOUN
ftr-435	2548	36	s	s	PART
ftr-435	2548	37	assets	asset	NOUN
ftr-435	2548	38	.	.	PUNCT
ftr-435	2549	1	�	�	PROPN
ftr-435	2549	2	transactions	transaction	NOUN
ftr-435	2549	3	that	that	PRON
ftr-435	2549	4	are	be	AUX
ftr-435	2549	5	the	the	DET
ftr-435	2549	6	same	same	ADJ
ftr-435	2549	7	as	as	ADP
ftr-435	2549	8	or	or	CCONJ
ftr-435	2549	9	similar	similar	ADJ
ftr-435	2549	10	to	to	ADP
ftr-435	2549	11	748	748	NUM
ftr-435	2549	12	florida	florida	PROPN
ftr-435	2549	13	tax	tax	NOUN
ftr-435	2549	14	review	review	NOUN
ftr-435	2550	1	[	[	X
ftr-435	2550	2	vol.5	vol.5	ADV
ftr-435	2550	3	:	:	PUNCT
ftr-435	2550	4	si	si	X
ftr-435	2550	5	the	the	DET
ftr-435	2550	6	one	one	NOUN
ftr-435	2550	7	described	describe	VERB
ftr-435	2550	8	in	in	ADP
ftr-435	2550	9	the	the	DET
ftr-435	2550	10	notice	notice	NOUN
ftr-435	2550	11	are	be	AUX
ftr-435	2550	12	�	�	NOUN
ftr-435	2550	13	listed	list	VERB
ftr-435	2550	14	transactions	transaction	NOUN
ftr-435	2550	15	.	.	PUNCT
ftr-435	2551	1	�	�	PROPN
ftr-435	2551	2	temp	temp	PROPN
ftr-435	2551	3	.	.	PUNCT
ftr-435	2552	1	reg	reg	NOUN
ftr-435	2552	2	.	.	PUNCT
ftr-435	2553	1	§	§	PROPN
ftr-435	2553	2	§	§	PROPN
ftr-435	2553	3	1.60114t(b)(2	1.60114t(b)(2	NUM
ftr-435	2553	4	)	)	PUNCT
ftr-435	2553	5	and	and	CCONJ
ftr-435	2553	6	301.6111	301.6111	NUM
ftr-435	2553	7	-	-	SYM
ftr-435	2553	8	2t(b)(2	2t(b)(2	NUM
ftr-435	2553	9	)	)	PUNCT
ftr-435	2553	10	.	.	PUNCT
ftr-435	2554	1	(	(	PUNCT
ftr-435	2554	2	2	2	X
ftr-435	2554	3	)	)	PUNCT
ftr-435	2554	4	contingent	contingent	NOUN
ftr-435	2554	5	liability	liability	NOUN
ftr-435	2554	6	tax	tax	NOUN
ftr-435	2554	7	shelters	shelter	NOUN
ftr-435	2554	8	.	.	PUNCT
ftr-435	2555	1	notice	notice	VERB
ftr-435	2555	2	2001	2001	NUM
ftr-435	2555	3	-	-	SYM
ftr-435	2555	4	17	17	NUM
ftr-435	2555	5	,	,	PUNCT
ftr-435	2555	6	2001	2001	NUM
ftr-435	2555	7	-	-	SYM
ftr-435	2555	8	9	9	NUM
ftr-435	2555	9	i.r.b	i.r.b	NOUN
ftr-435	2555	10	.	.	PUNCT
ftr-435	2556	1	730	730	NUM
ftr-435	2556	2	(	(	PUNCT
ftr-435	2556	3	1/19/01	1/19/01	NUM
ftr-435	2556	4	)	)	PUNCT
ftr-435	2556	5	.	.	PUNCT
ftr-435	2557	1	the	the	DET
ftr-435	2557	2	irs	irs	PROPN
ftr-435	2557	3	will	will	AUX
ftr-435	2557	4	disallow	disallow	VERB
ftr-435	2557	5	losses	loss	NOUN
ftr-435	2557	6	generated	generate	VERB
ftr-435	2557	7	by	by	ADP
ftr-435	2557	8	contingent	contingent	ADJ
ftr-435	2557	9	liability	liability	NOUN
ftr-435	2557	10	tax	tax	NOUN
ftr-435	2557	11	shelters	shelter	NOUN
ftr-435	2557	12	.	.	PUNCT
ftr-435	2558	1	the	the	DET
ftr-435	2558	2	shelter	shelter	NOUN
ftr-435	2558	3	transactions	transaction	NOUN
ftr-435	2558	4	involve	involve	VERB
ftr-435	2558	5	the	the	DET
ftr-435	2558	6	transfer	transfer	NOUN
ftr-435	2558	7	of	of	ADP
ftr-435	2558	8	a	a	DET
ftr-435	2558	9	high	high	ADJ
ftr-435	2558	10	basis	basis	NOUN
ftr-435	2558	11	asset	asset	NOUN
ftr-435	2558	12	to	to	ADP
ftr-435	2558	13	a	a	DET
ftr-435	2558	14	corporation	corporation	NOUN
ftr-435	2558	15	in	in	ADP
ftr-435	2558	16	exchange	exchange	NOUN
ftr-435	2558	17	for	for	ADP
ftr-435	2558	18	stock	stock	NOUN
ftr-435	2558	19	of	of	ADP
ftr-435	2558	20	the	the	DET
ftr-435	2558	21	transferee	transferee	PROPN
ftr-435	2558	22	corporation	corporation	NOUN
ftr-435	2558	23	,	,	PUNCT
ftr-435	2558	24	and	and	CCONJ
ftr-435	2558	25	the	the	DET
ftr-435	2558	26	transferee	transferee	PROPN
ftr-435	2558	27	corporation	corporation	PROPN
ftr-435	2558	28	�	�	PROPN
ftr-435	2558	29	s	s	PART
ftr-435	2558	30	assumption	assumption	NOUN
ftr-435	2558	31	of	of	ADP
ftr-435	2558	32	a	a	DET
ftr-435	2558	33	liability	liability	NOUN
ftr-435	2558	34	that	that	PRON
ftr-435	2558	35	the	the	DET
ftr-435	2558	36	transferor	transferor	NOUN
ftr-435	2558	37	has	have	AUX
ftr-435	2558	38	not	not	PART
ftr-435	2558	39	yet	yet	ADV
ftr-435	2558	40	taken	take	VERB
ftr-435	2558	41	into	into	ADP
ftr-435	2558	42	account	account	NOUN
ftr-435	2558	43	for	for	ADP
ftr-435	2558	44	federal	federal	ADJ
ftr-435	2558	45	income	income	NOUN
ftr-435	2558	46	tax	tax	NOUN
ftr-435	2558	47	purposes	purpose	NOUN
ftr-435	2558	48	.	.	PUNCT
ftr-435	2559	1	the	the	DET
ftr-435	2559	2	transferor	transferor	NOUN
ftr-435	2559	3	typically	typically	ADV
ftr-435	2559	4	remains	remain	VERB
ftr-435	2559	5	liable	liable	ADJ
ftr-435	2559	6	on	on	ADP
ftr-435	2559	7	the	the	DET
ftr-435	2559	8	underlying	underlie	VERB
ftr-435	2559	9	obligation	obligation	NOUN
ftr-435	2559	10	.	.	PUNCT
ftr-435	2560	1	the	the	DET
ftr-435	2560	2	basis	basis	NOUN
ftr-435	2560	3	and	and	CCONJ
ftr-435	2560	4	fair	fair	ADJ
ftr-435	2560	5	market	market	NOUN
ftr-435	2560	6	value	value	NOUN
ftr-435	2560	7	of	of	ADP
ftr-435	2560	8	the	the	DET
ftr-435	2560	9	transferred	transfer	VERB
ftr-435	2560	10	asset	asset	NOUN
ftr-435	2560	11	,	,	PUNCT
ftr-435	2560	12	which	which	PRON
ftr-435	2560	13	may	may	AUX
ftr-435	2560	14	be	be	AUX
ftr-435	2560	15	a	a	DET
ftr-435	2560	16	security	security	NOUN
ftr-435	2560	17	of	of	ADP
ftr-435	2560	18	another	another	DET
ftr-435	2560	19	member	member	NOUN
ftr-435	2560	20	of	of	ADP
ftr-435	2560	21	the	the	DET
ftr-435	2560	22	same	same	ADJ
ftr-435	2560	23	affiliated	affiliated	ADJ
ftr-435	2560	24	group	group	NOUN
ftr-435	2560	25	of	of	ADP
ftr-435	2560	26	corporations	corporation	NOUN
ftr-435	2560	27	,	,	PUNCT
ftr-435	2560	28	are	be	AUX
ftr-435	2560	29	generally	generally	ADV
ftr-435	2560	30	only	only	ADV
ftr-435	2560	31	marginally	marginally	ADV
ftr-435	2560	32	greater	great	ADJ
ftr-435	2560	33	than	than	ADP
ftr-435	2560	34	the	the	DET
ftr-435	2560	35	present	present	ADJ
ftr-435	2560	36	value	value	NOUN
ftr-435	2560	37	of	of	ADP
ftr-435	2560	38	the	the	DET
ftr-435	2560	39	assumed	assumed	ADJ
ftr-435	2560	40	liability	liability	NOUN
ftr-435	2560	41	.	.	PUNCT
ftr-435	2561	1	therefore	therefore	ADV
ftr-435	2561	2	,	,	PUNCT
ftr-435	2561	3	the	the	DET
ftr-435	2561	4	value	value	NOUN
ftr-435	2561	5	of	of	ADP
ftr-435	2561	6	the	the	DET
ftr-435	2561	7	stock	stock	NOUN
ftr-435	2561	8	of	of	ADP
ftr-435	2561	9	the	the	DET
ftr-435	2561	10	transferee	transferee	NOUN
ftr-435	2561	11	received	receive	VERB
ftr-435	2561	12	by	by	ADP
ftr-435	2561	13	the	the	DET
ftr-435	2561	14	transferor	transferor	NOUN
ftr-435	2561	15	is	be	AUX
ftr-435	2561	16	minimal	minimal	ADJ
ftr-435	2561	17	relative	relative	ADJ
ftr-435	2561	18	to	to	ADP
ftr-435	2561	19	the	the	DET
ftr-435	2561	20	basis	basis	NOUN
ftr-435	2561	21	and	and	CCONJ
ftr-435	2561	22	fair	fair	ADJ
ftr-435	2561	23	market	market	NOUN
ftr-435	2561	24	value	value	NOUN
ftr-435	2561	25	of	of	ADP
ftr-435	2561	26	the	the	DET
ftr-435	2561	27	asset	asset	NOUN
ftr-435	2561	28	transferred	transfer	VERB
ftr-435	2561	29	to	to	ADP
ftr-435	2561	30	the	the	DET
ftr-435	2561	31	transferee	transferee	NOUN
ftr-435	2561	32	corporation	corporation	NOUN
ftr-435	2561	33	.	.	PUNCT
ftr-435	2562	1	(	(	PUNCT
ftr-435	2562	2	3	3	X
ftr-435	2562	3	)	)	PUNCT
ftr-435	2562	4	ita	ita	NOUN
ftr-435	2563	1	[	[	X
ftr-435	2563	2	irs	irs	PROPN
ftr-435	2563	3	technical	technical	ADJ
ftr-435	2563	4	assistance	assistance	NOUN
ftr-435	2563	5	�	�	PROPN
ftr-435	2563	6	chief	chief	ADJ
ftr-435	2563	7	counsel	counsel	NOUN
ftr-435	2563	8	advice	advice	NOUN
ftr-435	2563	9	]	]	PUNCT
ftr-435	2563	10	200117039	200117039	NUM
ftr-435	2563	11	(	(	PUNCT
ftr-435	2563	12	3/13/01	3/13/01	NUM
ftr-435	2563	13	)	)	PUNCT
ftr-435	2563	14	.	.	PUNCT
ftr-435	2564	1	a	a	DET
ftr-435	2564	2	partnership	partnership	NOUN
ftr-435	2564	3	�	�	NOUN
ftr-435	2564	4	s	s	PART
ftr-435	2564	5	transfer	transfer	NOUN
ftr-435	2564	6	of	of	ADP
ftr-435	2564	7	a	a	DET
ftr-435	2564	8	stripped	strip	VERB
ftr-435	2564	9	lease	lease	NOUN
ftr-435	2564	10	to	to	ADP
ftr-435	2564	11	a	a	DET
ftr-435	2564	12	corporation	corporation	NOUN
ftr-435	2565	1	[	[	X
ftr-435	2565	2	following	follow	VERB
ftr-435	2565	3	a	a	DET
ftr-435	2565	4	typical	typical	ADJ
ftr-435	2565	5	lease	lease	NOUN
ftr-435	2565	6	stripping	strip	VERB
ftr-435	2565	7	transaction	transaction	NOUN
ftr-435	2565	8	as	as	SCONJ
ftr-435	2565	9	described	describe	VERB
ftr-435	2565	10	in	in	ADP
ftr-435	2565	11	notice	notice	NOUN
ftr-435	2565	12	95	95	NUM
ftr-435	2565	13	-	-	SYM
ftr-435	2565	14	53	53	NUM
ftr-435	2565	15	,	,	PUNCT
ftr-435	2565	16	1995	1995	NUM
ftr-435	2565	17	-	-	SYM
ftr-435	2565	18	2	2	NUM
ftr-435	2565	19	c.b	c.b	PROPN
ftr-435	2565	20	.	.	PROPN
ftr-435	2565	21	334	334	NUM
ftr-435	2565	22	]	]	PUNCT
ftr-435	2565	23	is	be	AUX
ftr-435	2565	24	a	a	DET
ftr-435	2565	25	taxable	taxable	ADJ
ftr-435	2565	26	exchange	exchange	NOUN
ftr-435	2565	27	and	and	CCONJ
ftr-435	2565	28	does	do	AUX
ftr-435	2565	29	not	not	PART
ftr-435	2565	30	qualify	qualify	VERB
ftr-435	2565	31	under	under	ADP
ftr-435	2565	32	§	§	PROPN
ftr-435	2565	33	351	351	NUM
ftr-435	2565	34	.	.	PUNCT
ftr-435	2566	1	more	more	ADV
ftr-435	2566	2	specifically	specifically	ADV
ftr-435	2566	3	,	,	PUNCT
ftr-435	2566	4	the	the	DET
ftr-435	2566	5	partnership	partnership	NOUN
ftr-435	2566	6	transferred	transfer	VERB
ftr-435	2566	7	the	the	DET
ftr-435	2566	8	note	note	NOUN
ftr-435	2566	9	it	it	PRON
ftr-435	2566	10	held	hold	VERB
ftr-435	2566	11	from	from	ADP
ftr-435	2566	12	the	the	DET
ftr-435	2566	13	lease	lease	NOUN
ftr-435	2566	14	stripping	strip	VERB
ftr-435	2566	15	to	to	ADP
ftr-435	2566	16	a	a	DET
ftr-435	2566	17	controlled	control	VERB
ftr-435	2566	18	corporation	corporation	NOUN
ftr-435	2566	19	in	in	ADP
ftr-435	2566	20	exchange	exchange	NOUN
ftr-435	2566	21	for	for	ADP
ftr-435	2566	22	stock	stock	NOUN
ftr-435	2566	23	and	and	CCONJ
ftr-435	2566	24	the	the	DET
ftr-435	2566	25	corporation	corporation	NOUN
ftr-435	2566	26	�	�	PROPN
ftr-435	2566	27	s	s	PART
ftr-435	2566	28	assumption	assumption	NOUN
ftr-435	2566	29	of	of	ADP
ftr-435	2566	30	the	the	DET
ftr-435	2566	31	partnership	partnership	NOUN
ftr-435	2566	32	�	�	PROPN
ftr-435	2566	33	s	s	PART
ftr-435	2566	34	obligation	obligation	NOUN
ftr-435	2566	35	to	to	PART
ftr-435	2566	36	make	make	VERB
ftr-435	2566	37	lease	lease	NOUN
ftr-435	2566	38	payments	payment	NOUN
ftr-435	2566	39	.	.	PUNCT
ftr-435	2567	1	the	the	DET
ftr-435	2567	2	service	service	NOUN
ftr-435	2567	3	concluded	conclude	VERB
ftr-435	2567	4	that	that	SCONJ
ftr-435	2567	5	the	the	DET
ftr-435	2567	6	exchange	exchange	NOUN
ftr-435	2567	7	was	be	AUX
ftr-435	2567	8	substantially	substantially	ADV
ftr-435	2567	9	similar	similar	ADJ
ftr-435	2567	10	to	to	ADP
ftr-435	2567	11	the	the	DET
ftr-435	2567	12	exchange	exchange	NOUN
ftr-435	2567	13	in	in	ADP
ftr-435	2567	14	the	the	DET
ftr-435	2567	15	contingent	contingent	NOUN
ftr-435	2567	16	liability	liability	NOUN
ftr-435	2567	17	tax	tax	NOUN
ftr-435	2567	18	shelter	shelter	NOUN
ftr-435	2567	19	discussed	discuss	VERB
ftr-435	2567	20	in	in	ADP
ftr-435	2567	21	notice	notice	NOUN
ftr-435	2567	22	200117	200117	NUM
ftr-435	2567	23	,	,	PUNCT
ftr-435	2567	24	2001	2001	NUM
ftr-435	2567	25	-	-	SYM
ftr-435	2567	26	9	9	NUM
ftr-435	2567	27	i.r.b	i.r.b	NOUN
ftr-435	2567	28	.	.	PUNCT
ftr-435	2568	1	730	730	NUM
ftr-435	2568	2	.	.	X
ftr-435	2569	1	there	there	PRON
ftr-435	2569	2	was	be	VERB
ftr-435	2569	3	no	no	DET
ftr-435	2569	4	real	real	ADJ
ftr-435	2569	5	purpose	purpose	NOUN
ftr-435	2569	6	for	for	ADP
ftr-435	2569	7	the	the	DET
ftr-435	2569	8	transactions	transaction	NOUN
ftr-435	2569	9	apart	apart	ADV
ftr-435	2569	10	from	from	ADP
ftr-435	2569	11	the	the	DET
ftr-435	2569	12	creation	creation	NOUN
ftr-435	2569	13	of	of	ADP
ftr-435	2569	14	an	an	DET
ftr-435	2569	15	asset	asset	NOUN
ftr-435	2569	16	,	,	PUNCT
ftr-435	2569	17	the	the	DET
ftr-435	2569	18	stock	stock	NOUN
ftr-435	2569	19	,	,	PUNCT
ftr-435	2569	20	with	with	ADP
ftr-435	2569	21	a	a	DET
ftr-435	2569	22	basis	basis	NOUN
ftr-435	2569	23	in	in	ADP
ftr-435	2569	24	excess	excess	NOUN
ftr-435	2569	25	of	of	ADP
ftr-435	2569	26	value	value	NOUN
ftr-435	2569	27	to	to	PART
ftr-435	2569	28	generate	generate	VERB
ftr-435	2569	29	a	a	DET
ftr-435	2569	30	tax	tax	NOUN
ftr-435	2569	31	loss	loss	NOUN
ftr-435	2569	32	and	and	CCONJ
ftr-435	2569	33	,	,	PUNCT
ftr-435	2569	34	therefore	therefore	ADV
ftr-435	2569	35	,	,	PUNCT
ftr-435	2569	36	the	the	DET
ftr-435	2569	37	exchange	exchange	NOUN
ftr-435	2569	38	is	be	AUX
ftr-435	2569	39	taxable	taxable	ADJ
ftr-435	2569	40	.	.	PUNCT
ftr-435	2570	1	the	the	DET
ftr-435	2570	2	service	service	NOUN
ftr-435	2570	3	further	far	ADV
ftr-435	2570	4	concluded	conclude	VERB
ftr-435	2570	5	that	that	SCONJ
ftr-435	2570	6	even	even	ADV
ftr-435	2570	7	if	if	SCONJ
ftr-435	2570	8	§	§	PROPN
ftr-435	2570	9	351	351	NUM
ftr-435	2570	10	did	do	AUX
ftr-435	2570	11	apply	apply	VERB
ftr-435	2570	12	,	,	PUNCT
ftr-435	2570	13	the	the	DET
ftr-435	2570	14	partnership	partnership	NOUN
ftr-435	2570	15	�	�	PROPN
ftr-435	2570	16	s	s	PART
ftr-435	2570	17	basis	basis	NOUN
ftr-435	2570	18	in	in	ADP
ftr-435	2570	19	the	the	DET
ftr-435	2570	20	stock	stock	NOUN
ftr-435	2570	21	would	would	AUX
ftr-435	2570	22	be	be	AUX
ftr-435	2570	23	reduced	reduce	VERB
ftr-435	2570	24	by	by	ADP
ftr-435	2570	25	the	the	DET
ftr-435	2570	26	amount	amount	NOUN
ftr-435	2570	27	of	of	ADP
ftr-435	2570	28	the	the	DET
ftr-435	2570	29	obligation	obligation	NOUN
ftr-435	2570	30	to	to	PART
ftr-435	2570	31	make	make	VERB
ftr-435	2570	32	rental	rental	ADJ
ftr-435	2570	33	payments	payment	NOUN
ftr-435	2570	34	assumed	assume	VERB
ftr-435	2570	35	by	by	ADP
ftr-435	2570	36	the	the	DET
ftr-435	2570	37	corporation	corporation	NOUN
ftr-435	2570	38	under	under	ADP
ftr-435	2570	39	§	§	PROPN
ftr-435	2570	40	358(d)(1	358(d)(1	NUM
ftr-435	2570	41	)	)	PUNCT
ftr-435	2570	42	or	or	CCONJ
ftr-435	2570	43	the	the	DET
ftr-435	2570	44	assumption	assumption	NOUN
ftr-435	2570	45	would	would	AUX
ftr-435	2570	46	be	be	AUX
ftr-435	2570	47	a	a	DET
ftr-435	2570	48	distribution	distribution	NOUN
ftr-435	2570	49	of	of	ADP
ftr-435	2570	50	money	money	NOUN
ftr-435	2570	51	under	under	ADP
ftr-435	2570	52	§	§	PROPN
ftr-435	2570	53	357(b	357(b	PROPN
ftr-435	2570	54	)	)	PUNCT
ftr-435	2570	55	that	that	PRON
ftr-435	2570	56	reduces	reduce	VERB
ftr-435	2570	57	the	the	DET
ftr-435	2570	58	partnership	partnership	NOUN
ftr-435	2570	59	�	�	PROPN
ftr-435	2570	60	s	s	PART
ftr-435	2570	61	basis	basis	NOUN
ftr-435	2570	62	in	in	ADP
ftr-435	2570	63	the	the	DET
ftr-435	2570	64	stock	stock	NOUN
ftr-435	2570	65	under	under	ADP
ftr-435	2570	66	§	§	PROPN
ftr-435	2570	67	358(a	358(a	PROPN
ftr-435	2570	68	)	)	PUNCT
ftr-435	2570	69	.	.	PUNCT
ftr-435	2571	1	(	(	PUNCT
ftr-435	2571	2	4	4	X
ftr-435	2571	3	)	)	PUNCT
ftr-435	2571	4	�	�	PROPN
ftr-435	2571	5	customary	customary	ADJ
ftr-435	2571	6	�	�	PROPN
ftr-435	2571	7	leasing	leasing	NOUN
ftr-435	2571	8	transactions	transaction	NOUN
ftr-435	2571	9	need	need	AUX
ftr-435	2571	10	not	not	PART
ftr-435	2571	11	be	be	AUX
ftr-435	2571	12	registered	register	VERB
ftr-435	2571	13	as	as	ADP
ftr-435	2571	14	tax	tax	NOUN
ftr-435	2571	15	shelters	shelter	NOUN
ftr-435	2571	16	.	.	PUNCT
ftr-435	2572	1	notice	notice	VERB
ftr-435	2572	2	2001	2001	NUM
ftr-435	2572	3	-	-	SYM
ftr-435	2572	4	18	18	NUM
ftr-435	2572	5	,	,	PUNCT
ftr-435	2572	6	2001	2001	NUM
ftr-435	2572	7	-	-	SYM
ftr-435	2572	8	9	9	NUM
ftr-435	2572	9	i.r.b	i.r.b	NOUN
ftr-435	2572	10	.	.	PUNCT
ftr-435	2573	1	731	731	NUM
ftr-435	2573	2	(	(	PUNCT
ftr-435	2573	3	1/19/01	1/19/01	NUM
ftr-435	2573	4	)	)	PUNCT
ftr-435	2573	5	.	.	PUNCT
ftr-435	2574	1	this	this	DET
ftr-435	2574	2	notice	notice	NOUN
ftr-435	2574	3	provides	provide	VERB
ftr-435	2574	4	an	an	DET
ftr-435	2574	5	exception	exception	NOUN
ftr-435	2574	6	from	from	ADP
ftr-435	2574	7	the	the	DET
ftr-435	2574	8	registration	registration	NOUN
ftr-435	2574	9	requirements	requirement	NOUN
ftr-435	2574	10	of	of	ADP
ftr-435	2574	11	§	§	PROPN
ftr-435	2574	12	6111(d	6111(d	NOUN
ftr-435	2574	13	)	)	PUNCT
ftr-435	2574	14	and	and	CCONJ
ftr-435	2574	15	the	the	DET
ftr-435	2574	16	list	list	NOUN
ftr-435	2574	17	maintenance	maintenance	NOUN
ftr-435	2574	18	requirement	requirement	NOUN
ftr-435	2574	19	of	of	ADP
ftr-435	2574	20	§	§	PROPN
ftr-435	2574	21	6112	6112	NUM
ftr-435	2574	22	for	for	ADP
ftr-435	2574	23	certain	certain	ADJ
ftr-435	2574	24	customary	customary	ADJ
ftr-435	2574	25	leasing	leasing	NOUN
ftr-435	2574	26	transactions	transaction	NOUN
ftr-435	2574	27	.	.	PUNCT
ftr-435	2575	1	the	the	DET
ftr-435	2575	2	exception	exception	NOUN
ftr-435	2575	3	applies	apply	VERB
ftr-435	2575	4	to	to	ADP
ftr-435	2575	5	a	a	DET
ftr-435	2575	6	leasing	leasing	NOUN
ftr-435	2575	7	transaction	transaction	NOUN
ftr-435	2575	8	that	that	SCONJ
ftr-435	2575	9	:	:	PUNCT
ftr-435	2575	10	(	(	PUNCT
ftr-435	2575	11	1	1	X
ftr-435	2575	12	)	)	PUNCT
ftr-435	2575	13	is	be	AUX
ftr-435	2575	14	a	a	DET
ftr-435	2575	15	lease	lease	NOUN
ftr-435	2575	16	or	or	CCONJ
ftr-435	2575	17	sale	sale	NOUN
ftr-435	2575	18	leaseback	leaseback	NOUN
ftr-435	2575	19	between	between	ADP
ftr-435	2575	20	an	an	DET
ftr-435	2575	21	owner	owner	NOUN
ftr-435	2575	22	-	-	PUNCT
ftr-435	2575	23	lessor	lessor	NOUN
ftr-435	2575	24	of	of	ADP
ftr-435	2575	25	tangible	tangible	ADJ
ftr-435	2575	26	personal	personal	ADJ
ftr-435	2575	27	property	property	NOUN
ftr-435	2575	28	and	and	CCONJ
ftr-435	2575	29	a	a	DET
ftr-435	2575	30	lessee	lessee	NOUN
ftr-435	2575	31	who	who	PRON
ftr-435	2575	32	is	be	AUX
ftr-435	2575	33	the	the	DET
ftr-435	2575	34	user	user	NOUN
ftr-435	2575	35	of	of	ADP
ftr-435	2575	36	the	the	DET
ftr-435	2575	37	property	property	NOUN
ftr-435	2575	38	;	;	PUNCT
ftr-435	2575	39	(	(	PUNCT
ftr-435	2575	40	2	2	X
ftr-435	2575	41	)	)	PUNCT
ftr-435	2575	42	contains	contain	VERB
ftr-435	2575	43	terms	term	NOUN
ftr-435	2575	44	that	that	PRON
ftr-435	2575	45	are	be	AUX
ftr-435	2575	46	consistent	consistent	ADJ
ftr-435	2575	47	with	with	ADP
ftr-435	2575	48	customary	customary	ADJ
ftr-435	2575	49	commercial	commercial	ADJ
ftr-435	2575	50	practice	practice	NOUN
ftr-435	2575	51	for	for	ADP
ftr-435	2575	52	the	the	DET
ftr-435	2575	53	leasing	leasing	NOUN
ftr-435	2575	54	of	of	ADP
ftr-435	2575	55	similar	similar	ADJ
ftr-435	2575	56	items	item	NOUN
ftr-435	2575	57	of	of	ADP
ftr-435	2575	58	property	property	NOUN
ftr-435	2575	59	;	;	PUNCT
ftr-435	2575	60	(	(	PUNCT
ftr-435	2575	61	3	3	X
ftr-435	2575	62	)	)	PUNCT
ftr-435	2575	63	qualifies	qualifie	NOUN
ftr-435	2575	64	as	as	ADP
ftr-435	2575	65	a	a	DET
ftr-435	2575	66	lease	lease	NOUN
ftr-435	2575	67	for	for	ADP
ftr-435	2575	68	federal	federal	ADJ
ftr-435	2575	69	income	income	NOUN
ftr-435	2575	70	tax	tax	NOUN
ftr-435	2575	71	purposes	purpose	NOUN
ftr-435	2575	72	under	under	ADP
ftr-435	2575	73	rev	rev	PROPN
ftr-435	2576	1	.	.	PROPN
ftr-435	2576	2	proc	proc	PROPN
ftr-435	2576	3	.	.	PUNCT
ftr-435	2577	1	75	75	NUM
ftr-435	2577	2	-	-	SYM
ftr-435	2577	3	21	21	NUM
ftr-435	2577	4	,	,	PUNCT
ftr-435	2577	5	2002	2002	NUM
ftr-435	2577	6	]	]	PUNCT
ftr-435	2577	7	recent	recent	ADJ
ftr-435	2577	8	developments	development	NOUN
ftr-435	2577	9	in	in	ADP
ftr-435	2577	10	federal	federal	ADJ
ftr-435	2577	11	income	income	NOUN
ftr-435	2577	12	taxation	taxation	NOUN
ftr-435	2577	13	749	749	NUM
ftr-435	2577	14	25	25	NUM
ftr-435	2577	15	.	.	PUNCT
ftr-435	2577	16	rev	rev	PROPN
ftr-435	2577	17	.	.	PROPN
ftr-435	2577	18	proc	proc	PROPN
ftr-435	2577	19	.	.	PUNCT
ftr-435	2578	1	75	75	NUM
ftr-435	2578	2	-	-	SYM
ftr-435	2578	3	21	21	NUM
ftr-435	2578	4	was	be	AUX
ftr-435	2578	5	modified	modify	VERB
ftr-435	2578	6	and	and	CCONJ
ftr-435	2578	7	superseded	supersede	VERB
ftr-435	2578	8	by	by	ADP
ftr-435	2578	9	rev	rev	PROPN
ftr-435	2578	10	.	.	PROPN
ftr-435	2578	11	proc	proc	PROPN
ftr-435	2578	12	.	.	PUNCT
ftr-435	2579	1	2001	2001	NUM
ftr-435	2579	2	-	-	SYM
ftr-435	2579	3	28	28	NUM
ftr-435	2579	4	,	,	PUNCT
ftr-435	2579	5	2001	2001	NUM
ftr-435	2579	6	-	-	SYM
ftr-435	2579	7	19	19	NUM
ftr-435	2579	8	i.r.b	i.r.b	NOUN
ftr-435	2579	9	.	.	PUNCT
ftr-435	2580	1	1156	1156	NUM
ftr-435	2580	2	(	(	PUNCT
ftr-435	2580	3	5/7/01	5/7/01	NUM
ftr-435	2580	4	)	)	PUNCT
ftr-435	2580	5	.	.	PUNCT
ftr-435	2581	1	1975	1975	NUM
ftr-435	2581	2	-	-	SYM
ftr-435	2581	3	1	1	NUM
ftr-435	2581	4	c.b	c.b	PROPN
ftr-435	2581	5	.	.	PROPN
ftr-435	2581	6	71525	71525	NUM
ftr-435	2581	7	or	or	CCONJ
ftr-435	2581	8	under	under	ADP
ftr-435	2581	9	case	case	NOUN
ftr-435	2581	10	law	law	NOUN
ftr-435	2581	11	;	;	PUNCT
ftr-435	2581	12	(	(	PUNCT
ftr-435	2581	13	4	4	X
ftr-435	2581	14	)	)	PUNCT
ftr-435	2581	15	is	be	AUX
ftr-435	2581	16	not	not	PART
ftr-435	2581	17	the	the	DET
ftr-435	2581	18	same	same	ADJ
ftr-435	2581	19	as	as	ADP
ftr-435	2581	20	or	or	CCONJ
ftr-435	2581	21	substantially	substantially	ADV
ftr-435	2581	22	similar	similar	ADJ
ftr-435	2581	23	to	to	ADP
ftr-435	2581	24	a	a	DET
ftr-435	2581	25	listed	list	VERB
ftr-435	2581	26	transaction	transaction	NOUN
ftr-435	2581	27	under	under	ADP
ftr-435	2581	28	reg	reg	NOUN
ftr-435	2581	29	.	.	PUNCT
ftr-435	2582	1	§	§	PROPN
ftr-435	2582	2	301.6111	301.6111	PROPN
ftr-435	2582	3	-	-	SYM
ftr-435	2582	4	2t(b)(2	2t(b)(2	NUM
ftr-435	2582	5	)	)	PUNCT
ftr-435	2582	6	,	,	PUNCT
ftr-435	2582	7	including	include	VERB
ftr-435	2582	8	a	a	DET
ftr-435	2582	9	lease	lease	NOUN
ftr-435	2582	10	strip	strip	NOUN
ftr-435	2582	11	or	or	CCONJ
ftr-435	2582	12	lease	lease	VERB
ftr-435	2582	13	in	in	ADP
ftr-435	2582	14	/	/	SYM
ftr-435	2582	15	lease	lease	VERB
ftr-435	2582	16	out	out	ADP
ftr-435	2582	17	transaction	transaction	NOUN
ftr-435	2582	18	;	;	PUNCT
ftr-435	2582	19	and	and	CCONJ
ftr-435	2582	20	(	(	PUNCT
ftr-435	2582	21	5	5	X
ftr-435	2582	22	)	)	PUNCT
ftr-435	2582	23	has	have	VERB
ftr-435	2582	24	a	a	DET
ftr-435	2582	25	lessor	lessor	NOUN
ftr-435	2582	26	and	and	CCONJ
ftr-435	2582	27	lessee	lessee	NOUN
ftr-435	2582	28	who	who	PRON
ftr-435	2582	29	agree	agree	VERB
ftr-435	2582	30	to	to	PART
ftr-435	2582	31	consistently	consistently	ADV
ftr-435	2582	32	report	report	VERB
ftr-435	2582	33	the	the	DET
ftr-435	2582	34	transaction	transaction	NOUN
ftr-435	2582	35	as	as	ADP
ftr-435	2582	36	a	a	DET
ftr-435	2582	37	lease	lease	NOUN
ftr-435	2582	38	.	.	PUNCT
ftr-435	2583	1	(	(	PUNCT
ftr-435	2583	2	5	5	X
ftr-435	2583	3	)	)	PUNCT
ftr-435	2583	4	basis	basis	NOUN
ftr-435	2583	5	shifting	shift	VERB
ftr-435	2583	6	tax	tax	NOUN
ftr-435	2583	7	shelter	shelter	NOUN
ftr-435	2583	8	is	be	AUX
ftr-435	2583	9	listed	list	VERB
ftr-435	2583	10	.	.	PUNCT
ftr-435	2584	1	notice	notice	VERB
ftr-435	2584	2	2001	2001	NUM
ftr-435	2584	3	-	-	SYM
ftr-435	2584	4	45	45	NUM
ftr-435	2584	5	,	,	PUNCT
ftr-435	2584	6	2001	2001	NUM
ftr-435	2584	7	-	-	SYM
ftr-435	2584	8	33	33	NUM
ftr-435	2584	9	i.r.b	i.r.b	NOUN
ftr-435	2584	10	.	.	PUNCT
ftr-435	2585	1	129	129	NUM
ftr-435	2585	2	(	(	PUNCT
ftr-435	2585	3	7/27/01	7/27/01	NUM
ftr-435	2585	4	)	)	PUNCT
ftr-435	2585	5	.	.	PUNCT
ftr-435	2586	1	this	this	DET
ftr-435	2586	2	notice	notice	NOUN
ftr-435	2586	3	announces	announce	VERB
ftr-435	2586	4	that	that	SCONJ
ftr-435	2586	5	the	the	DET
ftr-435	2586	6	irs	irs	PROPN
ftr-435	2586	7	will	will	AUX
ftr-435	2586	8	disallow	disallow	VERB
ftr-435	2586	9	benefits	benefit	NOUN
ftr-435	2586	10	from	from	ADP
ftr-435	2586	11	certain	certain	ADJ
ftr-435	2586	12	�	�	PROPN
ftr-435	2586	13	basis	basis	NOUN
ftr-435	2586	14	shifting	shift	VERB
ftr-435	2586	15	�	�	PROPN
ftr-435	2586	16	tax	tax	NOUN
ftr-435	2586	17	shelter	shelter	NOUN
ftr-435	2586	18	transactions	transaction	NOUN
ftr-435	2586	19	that	that	PRON
ftr-435	2586	20	involve	involve	VERB
ftr-435	2586	21	a	a	DET
ftr-435	2586	22	series	series	NOUN
ftr-435	2586	23	of	of	ADP
ftr-435	2586	24	pre	pre	ADJ
ftr-435	2586	25	-	-	ADJ
ftr-435	2586	26	arranged	arranged	ADJ
ftr-435	2586	27	steps	step	NOUN
ftr-435	2586	28	with	with	ADP
ftr-435	2586	29	the	the	DET
ftr-435	2586	30	purpose	purpose	NOUN
ftr-435	2586	31	of	of	ADP
ftr-435	2586	32	creating	create	VERB
ftr-435	2586	33	an	an	DET
ftr-435	2586	34	artificially	artificially	ADV
ftr-435	2586	35	high	high	ADJ
ftr-435	2586	36	tax	tax	NOUN
ftr-435	2586	37	basis	basis	NOUN
ftr-435	2586	38	in	in	ADP
ftr-435	2586	39	stock	stock	NOUN
ftr-435	2586	40	.	.	PUNCT
ftr-435	2587	1	the	the	DET
ftr-435	2587	2	transaction	transaction	NOUN
ftr-435	2587	3	involves	involve	VERB
ftr-435	2587	4	the	the	DET
ftr-435	2587	5	use	use	NOUN
ftr-435	2587	6	of	of	ADP
ftr-435	2587	7	the	the	DET
ftr-435	2587	8	attribution	attribution	NOUN
ftr-435	2587	9	rules	rule	NOUN
ftr-435	2587	10	of	of	ADP
ftr-435	2587	11	§	§	PROPN
ftr-435	2587	12	318	318	NUM
ftr-435	2587	13	to	to	PART
ftr-435	2587	14	increase	increase	VERB
ftr-435	2587	15	the	the	DET
ftr-435	2587	16	basis	basis	NOUN
ftr-435	2587	17	of	of	ADP
ftr-435	2587	18	stock	stock	NOUN
ftr-435	2587	19	owned	own	VERB
ftr-435	2587	20	by	by	ADP
ftr-435	2587	21	a	a	DET
ftr-435	2587	22	taxpayer	taxpayer	NOUN
ftr-435	2587	23	that	that	PRON
ftr-435	2587	24	claims	claim	VERB
ftr-435	2587	25	a	a	DET
ftr-435	2587	26	loss	loss	NOUN
ftr-435	2587	27	(	(	PUNCT
ftr-435	2587	28	or	or	CCONJ
ftr-435	2587	29	reduced	reduced	ADJ
ftr-435	2587	30	gain	gain	NOUN
ftr-435	2587	31	)	)	PUNCT
ftr-435	2587	32	upon	upon	SCONJ
ftr-435	2587	33	disposition	disposition	NOUN
ftr-435	2587	34	of	of	ADP
ftr-435	2587	35	that	that	DET
ftr-435	2587	36	stock	stock	NOUN
ftr-435	2587	37	.	.	PUNCT
ftr-435	2588	1	in	in	ADP
ftr-435	2588	2	these	these	DET
ftr-435	2588	3	transactions	transaction	NOUN
ftr-435	2588	4	,	,	PUNCT
ftr-435	2588	5	there	there	PRON
ftr-435	2588	6	is	be	VERB
ftr-435	2588	7	a	a	DET
ftr-435	2588	8	redemption	redemption	NOUN
ftr-435	2588	9	of	of	ADP
ftr-435	2588	10	stock	stock	NOUN
ftr-435	2588	11	owned	own	VERB
ftr-435	2588	12	by	by	ADP
ftr-435	2588	13	a	a	DET
ftr-435	2588	14	related	related	ADJ
ftr-435	2588	15	person	person	NOUN
ftr-435	2588	16	that	that	PRON
ftr-435	2588	17	is	be	AUX
ftr-435	2588	18	tax	tax	NOUN
ftr-435	2588	19	indifferent	indifferent	NOUN
ftr-435	2588	20	.	.	PUNCT
ftr-435	2589	1	purportedly	purportedly	ADV
ftr-435	2589	2	as	as	ADP
ftr-435	2589	3	a	a	DET
ftr-435	2589	4	result	result	NOUN
ftr-435	2589	5	of	of	ADP
ftr-435	2589	6	the	the	DET
ftr-435	2589	7	application	application	NOUN
ftr-435	2589	8	of	of	ADP
ftr-435	2589	9	the	the	DET
ftr-435	2589	10	attribution	attribution	NOUN
ftr-435	2589	11	rules	rule	NOUN
ftr-435	2589	12	of	of	ADP
ftr-435	2589	13	§	§	PROPN
ftr-435	2589	14	318	318	NUM
ftr-435	2589	15	[	[	X
ftr-435	2589	16	e.g.	e.g.	ADV
ftr-435	2589	17	,	,	PUNCT
ftr-435	2589	18	the	the	DET
ftr-435	2589	19	other	other	ADJ
ftr-435	2589	20	person	person	NOUN
ftr-435	2589	21	is	be	AUX
ftr-435	2589	22	foreign	foreign	ADJ
ftr-435	2589	23	corporation	corporation	NOUN
ftr-435	2589	24	of	of	ADP
ftr-435	2589	25	which	which	PRON
ftr-435	2589	26	the	the	DET
ftr-435	2589	27	taxpayer	taxpayer	NOUN
ftr-435	2589	28	owns	own	VERB
ftr-435	2589	29	an	an	DET
ftr-435	2589	30	option	option	NOUN
ftr-435	2589	31	to	to	PART
ftr-435	2589	32	acquire	acquire	VERB
ftr-435	2589	33	50	50	NUM
ftr-435	2589	34	%	%	NOUN
ftr-435	2589	35	or	or	CCONJ
ftr-435	2589	36	more	more	ADJ
ftr-435	2589	37	]	]	PUNCT
ftr-435	2589	38	the	the	DET
ftr-435	2589	39	redemption	redemption	NOUN
ftr-435	2589	40	of	of	ADP
ftr-435	2589	41	stock	stock	NOUN
ftr-435	2589	42	is	be	AUX
ftr-435	2589	43	claimed	claim	VERB
ftr-435	2589	44	to	to	PART
ftr-435	2589	45	be	be	AUX
ftr-435	2589	46	a	a	DET
ftr-435	2589	47	dividend	dividend	NOUN
ftr-435	2589	48	under	under	ADP
ftr-435	2589	49	§	§	PROPN
ftr-435	2589	50	301	301	NUM
ftr-435	2589	51	rather	rather	ADV
ftr-435	2589	52	than	than	ADP
ftr-435	2589	53	an	an	DET
ftr-435	2589	54	exchange	exchange	NOUN
ftr-435	2589	55	under	under	ADP
ftr-435	2589	56	§	§	PROPN
ftr-435	2589	57	302(a	302(a	PROPN
ftr-435	2589	58	)	)	PUNCT
ftr-435	2589	59	.	.	PUNCT
ftr-435	2590	1	the	the	DET
ftr-435	2590	2	taxpayer	taxpayer	NOUN
ftr-435	2590	3	takes	take	VERB
ftr-435	2590	4	the	the	DET
ftr-435	2590	5	position	position	NOUN
ftr-435	2590	6	that	that	SCONJ
ftr-435	2590	7	under	under	ADP
ftr-435	2590	8	reg	reg	NOUN
ftr-435	2590	9	.	.	PUNCT
ftr-435	2591	1	§	§	PROPN
ftr-435	2591	2	1.302	1.302	NUM
ftr-435	2591	3	-	-	SYM
ftr-435	2591	4	2(c	2(c	NUM
ftr-435	2591	5	)	)	PUNCT
ftr-435	2591	6	the	the	DET
ftr-435	2591	7	basis	basis	NOUN
ftr-435	2591	8	of	of	ADP
ftr-435	2591	9	the	the	DET
ftr-435	2591	10	redeemed	redeem	VERB
ftr-435	2591	11	stock	stock	NOUN
ftr-435	2591	12	is	be	AUX
ftr-435	2591	13	added	add	VERB
ftr-435	2591	14	to	to	ADP
ftr-435	2591	15	its	its	PRON
ftr-435	2591	16	basis	basis	NOUN
ftr-435	2591	17	for	for	ADP
ftr-435	2591	18	stock	stock	NOUN
ftr-435	2591	19	in	in	ADP
ftr-435	2591	20	the	the	DET
ftr-435	2591	21	redeeming	redeem	VERB
ftr-435	2591	22	corporation	corporation	NOUN
ftr-435	2591	23	.	.	PUNCT
ftr-435	2592	1	(	(	PUNCT
ftr-435	2592	2	6	6	X
ftr-435	2592	3	)	)	PUNCT
ftr-435	2592	4	some	some	PRON
ftr-435	2592	5	of	of	ADP
ftr-435	2592	6	these	these	PRON
ftr-435	2592	7	are	be	AUX
ftr-435	2592	8	still	still	ADV
ftr-435	2592	9	being	be	AUX
ftr-435	2592	10	peddled	peddle	VERB
ftr-435	2592	11	to	to	ADP
ftr-435	2592	12	your	your	PRON
ftr-435	2592	13	clients	client	NOUN
ftr-435	2592	14	.	.	PUNCT
ftr-435	2593	1	notice	notice	VERB
ftr-435	2593	2	2001	2001	NUM
ftr-435	2593	3	-	-	SYM
ftr-435	2593	4	51	51	NUM
ftr-435	2593	5	,	,	PUNCT
ftr-435	2593	6	2001	2001	NUM
ftr-435	2593	7	-	-	SYM
ftr-435	2593	8	34	34	NUM
ftr-435	2593	9	i.r.b	i.r.b	NOUN
ftr-435	2593	10	.	.	PUNCT
ftr-435	2594	1	190	190	NUM
ftr-435	2594	2	(	(	PUNCT
ftr-435	2594	3	8/20/01	8/20/01	NUM
ftr-435	2594	4	)	)	PUNCT
ftr-435	2594	5	,	,	PUNCT
ftr-435	2594	6	superseding	supersede	VERB
ftr-435	2594	7	notice	notice	NOUN
ftr-435	2594	8	2000	2000	NUM
ftr-435	2594	9	-	-	SYM
ftr-435	2594	10	15	15	NUM
ftr-435	2594	11	,	,	PUNCT
ftr-435	2594	12	2000	2000	NUM
ftr-435	2594	13	-	-	SYM
ftr-435	2594	14	1	1	NUM
ftr-435	2594	15	c.b	c.b	PROPN
ftr-435	2594	16	.	.	PROPN
ftr-435	2594	17	826	826	NUM
ftr-435	2594	18	.	.	PUNCT
ftr-435	2595	1	the	the	DET
ftr-435	2595	2	irs	irs	PROPN
ftr-435	2595	3	has	have	AUX
ftr-435	2595	4	identified	identify	VERB
ftr-435	2595	5	sixteen	sixteen	NUM
ftr-435	2595	6	listed	list	VERB
ftr-435	2595	7	transactions	transaction	NOUN
ftr-435	2595	8	for	for	ADP
ftr-435	2595	9	purposes	purpose	NOUN
ftr-435	2595	10	of	of	ADP
ftr-435	2595	11	reg	reg	NOUN
ftr-435	2595	12	.	.	PUNCT
ftr-435	2596	1	§	§	PROPN
ftr-435	2596	2	1.6011	1.6011	NUM
ftr-435	2596	3	-	-	PUNCT
ftr-435	2596	4	4t(b)(2	4t(b)(2	NUM
ftr-435	2596	5	)	)	PUNCT
ftr-435	2596	6	and	and	CCONJ
ftr-435	2596	7	§	§	PROPN
ftr-435	2596	8	301.6111	301.6111	PROPN
ftr-435	2596	9	-	-	SYM
ftr-435	2596	10	2t(b)(2	2t(b)(2	NUM
ftr-435	2596	11	)	)	PUNCT
ftr-435	2596	12	.	.	PUNCT
ftr-435	2597	1	the	the	DET
ftr-435	2597	2	listed	list	VERB
ftr-435	2597	3	transactions	transaction	NOUN
ftr-435	2597	4	include	include	VERB
ftr-435	2597	5	:	:	PUNCT
ftr-435	2597	6	(	(	PUNCT
ftr-435	2597	7	1	1	X
ftr-435	2597	8	)	)	PUNCT
ftr-435	2597	9	rev	rev	X
ftr-435	2597	10	.	.	PUNCT
ftr-435	2597	11	rul	rul	NOUN
ftr-435	2597	12	.	.	PUNCT
ftr-435	2598	1	90	90	NUM
ftr-435	2598	2	-	-	SYM
ftr-435	2598	3	105	105	NUM
ftr-435	2598	4	,	,	PUNCT
ftr-435	2598	5	1990	1990	NUM
ftr-435	2598	6	-	-	SYM
ftr-435	2598	7	2	2	NUM
ftr-435	2598	8	c.b	c.b	PROPN
ftr-435	2598	9	.	.	PROPN
ftr-435	2598	10	69	69	NUM
ftr-435	2598	11	,	,	PUNCT
ftr-435	2598	12	transactions	transaction	NOUN
ftr-435	2598	13	(	(	PUNCT
ftr-435	2598	14	deductions	deduction	NOUN
ftr-435	2598	15	for	for	ADP
ftr-435	2598	16	contributions	contribution	NOUN
ftr-435	2598	17	to	to	ADP
ftr-435	2598	18	certain	certain	ADJ
ftr-435	2598	19	pension	pension	NOUN
ftr-435	2598	20	plans	plan	NOUN
ftr-435	2598	21	attributable	attributable	ADJ
ftr-435	2598	22	to	to	ADP
ftr-435	2598	23	future	future	ADJ
ftr-435	2598	24	year	year	NOUN
ftr-435	2598	25	�	�	PROPN
ftr-435	2598	26	s	s	PART
ftr-435	2598	27	compensation	compensation	NOUN
ftr-435	2598	28	)	)	PUNCT
ftr-435	2598	29	;	;	PUNCT
ftr-435	2598	30	(	(	PUNCT
ftr-435	2598	31	2	2	X
ftr-435	2598	32	)	)	PUNCT
ftr-435	2598	33	notice	notice	VERB
ftr-435	2598	34	95	95	NUM
ftr-435	2598	35	-	-	SYM
ftr-435	2598	36	34	34	NUM
ftr-435	2598	37	,	,	PUNCT
ftr-435	2598	38	1995	1995	NUM
ftr-435	2598	39	-	-	SYM
ftr-435	2598	40	1	1	NUM
ftr-435	2598	41	c.b	c.b	PROPN
ftr-435	2598	42	.	.	PROPN
ftr-435	2598	43	309	309	NUM
ftr-435	2598	44	,	,	PUNCT
ftr-435	2598	45	certain	certain	ADJ
ftr-435	2598	46	trust	trust	NOUN
ftr-435	2598	47	arrangements	arrangement	NOUN
ftr-435	2598	48	(	(	PUNCT
ftr-435	2598	49	purported	purport	VERB
ftr-435	2598	50	multiple	multiple	ADJ
ftr-435	2598	51	employer	employer	NOUN
ftr-435	2598	52	welfare	welfare	NOUN
ftr-435	2598	53	benefit	benefit	NOUN
ftr-435	2598	54	funds	fund	NOUN
ftr-435	2598	55	)	)	PUNCT
ftr-435	2598	56	;	;	PUNCT
ftr-435	2598	57	(	(	PUNCT
ftr-435	2598	58	3	3	X
ftr-435	2598	59	)	)	PUNCT
ftr-435	2598	60	notice	notice	VERB
ftr-435	2598	61	95	95	NUM
ftr-435	2598	62	-	-	SYM
ftr-435	2598	63	53	53	NUM
ftr-435	2598	64	,	,	PUNCT
ftr-435	2598	65	1995	1995	NUM
ftr-435	2598	66	-	-	SYM
ftr-435	2598	67	2	2	NUM
ftr-435	2598	68	c.b	c.b	PROPN
ftr-435	2598	69	.	.	PROPN
ftr-435	2598	70	334	334	NUM
ftr-435	2598	71	,	,	PUNCT
ftr-435	2598	72	�	�	NOUN
ftr-435	2598	73	lease	lease	NOUN
ftr-435	2598	74	strips	strip	NOUN
ftr-435	2598	75	�	�	PROPN
ftr-435	2598	76	;	;	PUNCT
ftr-435	2598	77	(	(	PUNCT
ftr-435	2598	78	4	4	X
ftr-435	2598	79	)	)	PUNCT
ftr-435	2598	80	notice	notice	VERB
ftr-435	2598	81	98	98	NUM
ftr-435	2598	82	-	-	SYM
ftr-435	2598	83	5	5	NUM
ftr-435	2598	84	,	,	PUNCT
ftr-435	2598	85	1998	1998	NUM
ftr-435	2598	86	-	-	SYM
ftr-435	2598	87	1	1	NUM
ftr-435	2598	88	c.b	c.b	PROPN
ftr-435	2598	89	.	.	PROPN
ftr-435	2598	90	334	334	NUM
ftr-435	2598	91	,	,	PUNCT
ftr-435	2598	92	transactions	transaction	NOUN
ftr-435	2598	93	in	in	ADP
ftr-435	2598	94	which	which	PRON
ftr-435	2598	95	the	the	DET
ftr-435	2598	96	expected	expect	VERB
ftr-435	2598	97	economic	economic	ADJ
ftr-435	2598	98	profit	profit	NOUN
ftr-435	2598	99	is	be	AUX
ftr-435	2598	100	insubstantial	insubstantial	ADJ
ftr-435	2598	101	in	in	ADP
ftr-435	2598	102	comparison	comparison	NOUN
ftr-435	2598	103	to	to	ADP
ftr-435	2598	104	the	the	DET
ftr-435	2598	105	value	value	NOUN
ftr-435	2598	106	of	of	ADP
ftr-435	2598	107	the	the	DET
ftr-435	2598	108	expected	expect	VERB
ftr-435	2598	109	ftcs	ftcs	NOUN
ftr-435	2598	110	;	;	PUNCT
ftr-435	2598	111	(	(	PUNCT
ftr-435	2598	112	5	5	X
ftr-435	2598	113	)	)	PUNCT
ftr-435	2598	114	asa	asa	PROPN
ftr-435	2598	115	investerings	investering	NOUN
ftr-435	2598	116	-	-	PUNCT
ftr-435	2598	117	type	type	NOUN
ftr-435	2598	118	and	and	CCONJ
ftr-435	2598	119	acm	acm	NOUN
ftr-435	2598	120	-	-	PUNCT
ftr-435	2598	121	type	type	NOUN
ftr-435	2598	122	transactions	transaction	NOUN
ftr-435	2598	123	;	;	PUNCT
ftr-435	2598	124	(	(	PUNCT
ftr-435	2598	125	6	6	X
ftr-435	2598	126	)	)	PUNCT
ftr-435	2598	127	treas	trea	NOUN
ftr-435	2598	128	.	.	PUNCT
ftr-435	2599	1	reg	reg	PROPN
ftr-435	2599	2	.	.	PUNCT
ftr-435	2600	1	§	§	PROPN
ftr-435	2600	2	1.643(a)-8	1.643(a)-8	PROPN
ftr-435	2600	3	transactions	transaction	NOUN
ftr-435	2600	4	involving	involve	VERB
ftr-435	2600	5	distributions	distribution	NOUN
ftr-435	2600	6	from	from	ADP
ftr-435	2600	7	charitable	charitable	ADJ
ftr-435	2600	8	remainder	remainder	NOUN
ftr-435	2600	9	trusts	trust	NOUN
ftr-435	2600	10	;	;	PUNCT
ftr-435	2600	11	(	(	PUNCT
ftr-435	2600	12	7	7	X
ftr-435	2600	13	)	)	PUNCT
ftr-435	2600	14	rev	rev	X
ftr-435	2600	15	.	.	PUNCT
ftr-435	2601	1	rul	rul	PROPN
ftr-435	2601	2	.	.	PUNCT
ftr-435	2602	1	99	99	NUM
ftr-435	2602	2	-	-	SYM
ftr-435	2602	3	14	14	NUM
ftr-435	2602	4	,	,	PUNCT
ftr-435	2602	5	1999	1999	NUM
ftr-435	2602	6	-	-	SYM
ftr-435	2602	7	1	1	NUM
ftr-435	2602	8	c.b	c.b	PROPN
ftr-435	2602	9	.	.	PROPN
ftr-435	2602	10	835	835	NUM
ftr-435	2602	11	,	,	PUNCT
ftr-435	2602	12	lease	lease	NOUN
ftr-435	2602	13	-	-	PUNCT
ftr-435	2602	14	in	in	ADP
ftr-435	2602	15	/	/	SYM
ftr-435	2602	16	lease	lease	NOUN
ftr-435	2602	17	-	-	PUNCT
ftr-435	2602	18	out	out	NOUN
ftr-435	2602	19	[	[	X
ftr-435	2602	20	lilo	lilo	NOUN
ftr-435	2602	21	]	]	X
ftr-435	2602	22	transactions	transaction	NOUN
ftr-435	2602	23	;	;	PUNCT
ftr-435	2602	24	(	(	PUNCT
ftr-435	2602	25	8)	8)	NUM
ftr-435	2602	26	notice	notice	VERB
ftr-435	2602	27	99	99	NUM
ftr-435	2602	28	-	-	SYM
ftr-435	2602	29	59	59	NUM
ftr-435	2602	30	,	,	PUNCT
ftr-435	2602	31	1999	1999	NUM
ftr-435	2602	32	-	-	SYM
ftr-435	2602	33	2	2	NUM
ftr-435	2602	34	c.b	c.b	PROPN
ftr-435	2602	35	.	.	PROPN
ftr-435	2602	36	761	761	NUM
ftr-435	2602	37	,	,	PUNCT
ftr-435	2602	38	transactions	transaction	NOUN
ftr-435	2602	39	involving	involve	VERB
ftr-435	2602	40	the	the	DET
ftr-435	2602	41	distribution	distribution	NOUN
ftr-435	2602	42	of	of	ADP
ftr-435	2602	43	encumbered	encumbered	ADJ
ftr-435	2602	44	property	property	NOUN
ftr-435	2602	45	in	in	ADP
ftr-435	2602	46	which	which	PRON
ftr-435	2602	47	taxpayers	taxpayer	NOUN
ftr-435	2602	48	claim	claim	VERB
ftr-435	2602	49	tax	tax	NOUN
ftr-435	2602	50	losses	loss	NOUN
ftr-435	2602	51	for	for	ADP
ftr-435	2602	52	capital	capital	NOUN
ftr-435	2602	53	outlays	outlay	NOUN
ftr-435	2602	54	that	that	SCONJ
ftr-435	2602	55	they	they	PRON
ftr-435	2602	56	have	have	AUX
ftr-435	2602	57	in	in	ADP
ftr-435	2602	58	fact	fact	NOUN
ftr-435	2602	59	recovered	recover	VERB
ftr-435	2602	60	;	;	PUNCT
ftr-435	2602	61	(	(	PUNCT
ftr-435	2602	62	9	9	X
ftr-435	2602	63	)	)	PUNCT
ftr-435	2602	64	treas	trea	NOUN
ftr-435	2602	65	.	.	PUNCT
ftr-435	2603	1	reg	reg	PROPN
ftr-435	2603	2	.	.	PUNCT
ftr-435	2604	1	§	§	PROPN
ftr-435	2604	2	1.7701(1)-3	1.7701(1)-3	PROPN
ftr-435	2604	3	fast	fast	ADJ
ftr-435	2604	4	-	-	PUNCT
ftr-435	2604	5	pay	pay	NOUN
ftr-435	2604	6	arrangements	arrangement	NOUN
ftr-435	2604	7	;	;	PUNCT
ftr-435	2604	8	(	(	PUNCT
ftr-435	2604	9	10	10	X
ftr-435	2604	10	)	)	PUNCT
ftr-435	2604	11	rev	rev	PROPN
ftr-435	2604	12	.	.	PUNCT
ftr-435	2604	13	rul	rul	PROPN
ftr-435	2604	14	.	.	PUNCT
ftr-435	2604	15	2000	2000	NUM
ftr-435	2604	16	-	-	SYM
ftr-435	2604	17	12	12	NUM
ftr-435	2604	18	,	,	PUNCT
ftr-435	2604	19	2000	2000	NUM
ftr-435	2604	20	-	-	SYM
ftr-435	2604	21	11	11	NUM
ftr-435	2604	22	i.r.b	i.r.b	NOUN
ftr-435	2604	23	.	.	PUNCT
ftr-435	2605	1	744	744	NUM
ftr-435	2605	2	,	,	PUNCT
ftr-435	2605	3	certain	certain	ADJ
ftr-435	2605	4	transactions	transaction	NOUN
ftr-435	2605	5	involving	involve	VERB
ftr-435	2605	6	the	the	DET
ftr-435	2605	7	acquisition	acquisition	NOUN
ftr-435	2605	8	of	of	ADP
ftr-435	2605	9	two	two	NUM
ftr-435	2605	10	debt	debt	NOUN
ftr-435	2605	11	instruments	instrument	NOUN
ftr-435	2605	12	the	the	DET
ftr-435	2605	13	values	value	NOUN
ftr-435	2605	14	of	of	ADP
ftr-435	2605	15	which	which	PRON
ftr-435	2605	16	are	be	AUX
ftr-435	2605	17	expected	expect	VERB
ftr-435	2605	18	to	to	PART
ftr-435	2605	19	change	change	VERB
ftr-435	2605	20	significantly	significantly	ADV
ftr-435	2605	21	at	at	ADP
ftr-435	2605	22	about	about	ADV
ftr-435	2605	23	the	the	DET
ftr-435	2605	24	same	same	ADJ
ftr-435	2605	25	time	time	NOUN
ftr-435	2605	26	in	in	ADP
ftr-435	2605	27	opposite	opposite	ADJ
ftr-435	2605	28	directions	direction	NOUN
ftr-435	2605	29	;	;	PUNCT
ftr-435	2605	30	(	(	PUNCT
ftr-435	2605	31	11	11	X
ftr-435	2605	32	)	)	PUNCT
ftr-435	2605	33	notice	notice	VERB
ftr-435	2605	34	2000	2000	NUM
ftr-435	2605	35	-	-	SYM
ftr-435	2605	36	44	44	NUM
ftr-435	2605	37	,	,	PUNCT
ftr-435	2605	38	2000	2000	NUM
ftr-435	2605	39	-	-	SYM
ftr-435	2605	40	36	36	NUM
ftr-435	2605	41	i.r.b	i.r.b	NOUN
ftr-435	2605	42	.	.	PUNCT
ftr-435	2606	1	255	255	NUM
ftr-435	2606	2	,	,	PUNCT
ftr-435	2606	3	750	750	NUM
ftr-435	2606	4	florida	florida	PROPN
ftr-435	2606	5	tax	tax	NOUN
ftr-435	2606	6	review	review	NOUN
ftr-435	2606	7	[	[	X
ftr-435	2606	8	vol.5	vol.5	ADV
ftr-435	2606	9	:	:	PUNCT
ftr-435	2606	10	si	si	ADJ
ftr-435	2606	11	transactions	transaction	NOUN
ftr-435	2606	12	generating	generating	NOUN
ftr-435	2606	13	losses	loss	NOUN
ftr-435	2606	14	resulting	result	VERB
ftr-435	2606	15	from	from	ADP
ftr-435	2606	16	artificially	artificially	ADV
ftr-435	2606	17	inflating	inflate	VERB
ftr-435	2606	18	the	the	DET
ftr-435	2606	19	basis	basis	NOUN
ftr-435	2606	20	of	of	ADP
ftr-435	2606	21	partnership	partnership	NOUN
ftr-435	2606	22	interests	interest	NOUN
ftr-435	2606	23	;	;	PUNCT
ftr-435	2606	24	(	(	PUNCT
ftr-435	2606	25	12	12	X
ftr-435	2606	26	)	)	PUNCT
ftr-435	2606	27	notice	notice	VERB
ftr-435	2606	28	2000	2000	NUM
ftr-435	2606	29	-	-	SYM
ftr-435	2606	30	60	60	NUM
ftr-435	2606	31	,	,	PUNCT
ftr-435	2606	32	2000	2000	NUM
ftr-435	2606	33	-	-	SYM
ftr-435	2606	34	49	49	NUM
ftr-435	2606	35	i.r.b	i.r.b	NOUN
ftr-435	2606	36	.	.	PUNCT
ftr-435	2607	1	568	568	NUM
ftr-435	2607	2	,	,	PUNCT
ftr-435	2607	3	transactions	transaction	NOUN
ftr-435	2607	4	involving	involve	VERB
ftr-435	2607	5	the	the	DET
ftr-435	2607	6	purchase	purchase	NOUN
ftr-435	2607	7	of	of	ADP
ftr-435	2607	8	a	a	DET
ftr-435	2607	9	parent	parent	NOUN
ftr-435	2607	10	corporation	corporation	NOUN
ftr-435	2607	11	's	's	PART
ftr-435	2607	12	stock	stock	NOUN
ftr-435	2607	13	by	by	ADP
ftr-435	2607	14	a	a	DET
ftr-435	2607	15	subsidiary	subsidiary	NOUN
ftr-435	2607	16	,	,	PUNCT
ftr-435	2607	17	a	a	DET
ftr-435	2607	18	subsequent	subsequent	ADJ
ftr-435	2607	19	transfer	transfer	NOUN
ftr-435	2607	20	of	of	ADP
ftr-435	2607	21	the	the	DET
ftr-435	2607	22	purchased	purchase	VERB
ftr-435	2607	23	parent	parent	NOUN
ftr-435	2607	24	stock	stock	NOUN
ftr-435	2607	25	from	from	ADP
ftr-435	2607	26	the	the	DET
ftr-435	2607	27	subsidiary	subsidiary	NOUN
ftr-435	2607	28	to	to	ADP
ftr-435	2607	29	the	the	DET
ftr-435	2607	30	parent	parent	NOUN
ftr-435	2607	31	's	's	PART
ftr-435	2607	32	employees	employee	NOUN
ftr-435	2607	33	,	,	PUNCT
ftr-435	2607	34	and	and	CCONJ
ftr-435	2607	35	the	the	DET
ftr-435	2607	36	eventual	eventual	ADJ
ftr-435	2607	37	liquidation	liquidation	NOUN
ftr-435	2607	38	or	or	CCONJ
ftr-435	2607	39	sale	sale	NOUN
ftr-435	2607	40	of	of	ADP
ftr-435	2607	41	the	the	DET
ftr-435	2607	42	subsidiary	subsidiary	NOUN
ftr-435	2607	43	;	;	PUNCT
ftr-435	2607	44	(	(	PUNCT
ftr-435	2607	45	13	13	X
ftr-435	2607	46	)	)	PUNCT
ftr-435	2607	47	notice	notice	VERB
ftr-435	2607	48	2000	2000	NUM
ftr-435	2607	49	-	-	SYM
ftr-435	2607	50	61	61	NUM
ftr-435	2607	51	,	,	PUNCT
ftr-435	2607	52	2000	2000	NUM
ftr-435	2607	53	-	-	SYM
ftr-435	2607	54	49	49	NUM
ftr-435	2607	55	i.r.b	i.r.b	NOUN
ftr-435	2607	56	.	.	PUNCT
ftr-435	2608	1	569	569	NUM
ftr-435	2608	2	,	,	PUNCT
ftr-435	2608	3	transactions	transaction	NOUN
ftr-435	2608	4	purporting	purport	VERB
ftr-435	2608	5	to	to	PART
ftr-435	2608	6	apply	apply	VERB
ftr-435	2608	7	§	§	PROPN
ftr-435	2608	8	935	935	NUM
ftr-435	2608	9	to	to	ADP
ftr-435	2608	10	guamanian	guamanian	ADJ
ftr-435	2608	11	trusts	trust	NOUN
ftr-435	2608	12	;	;	PUNCT
ftr-435	2608	13	(	(	PUNCT
ftr-435	2608	14	14	14	X
ftr-435	2608	15	)	)	PUNCT
ftr-435	2608	16	notice	notice	VERB
ftr-435	2608	17	2001	2001	NUM
ftr-435	2608	18	-	-	SYM
ftr-435	2608	19	16	16	NUM
ftr-435	2608	20	,	,	PUNCT
ftr-435	2608	21	2001	2001	NUM
ftr-435	2608	22	-	-	SYM
ftr-435	2608	23	9	9	NUM
ftr-435	2608	24	i.r.b	i.r.b	NOUN
ftr-435	2608	25	.	.	PUNCT
ftr-435	2609	1	730	730	NUM
ftr-435	2609	2	,	,	PUNCT
ftr-435	2609	3	intermediary	intermediary	ADJ
ftr-435	2609	4	sales	sale	NOUN
ftr-435	2609	5	transactions	transaction	NOUN
ftr-435	2609	6	;	;	PUNCT
ftr-435	2609	7	(	(	PUNCT
ftr-435	2609	8	15	15	X
ftr-435	2609	9	)	)	PUNCT
ftr-435	2609	10	notice	notice	NOUN
ftr-435	2609	11	2001	2001	NUM
ftr-435	2609	12	-	-	SYM
ftr-435	2609	13	17	17	NUM
ftr-435	2609	14	,	,	PUNCT
ftr-435	2609	15	2001	2001	NUM
ftr-435	2609	16	-	-	SYM
ftr-435	2609	17	9	9	NUM
ftr-435	2609	18	i.r.b	i.r.b	NOUN
ftr-435	2609	19	.	.	PUNCT
ftr-435	2610	1	730	730	NUM
ftr-435	2610	2	,	,	PUNCT
ftr-435	2610	3	contingent	contingent	ADJ
ftr-435	2610	4	liability	liability	NOUN
ftr-435	2610	5	§	§	NOUN
ftr-435	2610	6	351	351	NUM
ftr-435	2610	7	transfer	transfer	NOUN
ftr-435	2610	8	transactions	transaction	NOUN
ftr-435	2610	9	;	;	PUNCT
ftr-435	2610	10	and	and	CCONJ
ftr-435	2610	11	(	(	PUNCT
ftr-435	2610	12	16	16	X
ftr-435	2610	13	)	)	PUNCT
ftr-435	2610	14	notice	notice	VERB
ftr-435	2610	15	2001	2001	NUM
ftr-435	2610	16	-	-	SYM
ftr-435	2610	17	45	45	NUM
ftr-435	2610	18	,	,	PUNCT
ftr-435	2610	19	2001	2001	NUM
ftr-435	2610	20	-	-	SYM
ftr-435	2610	21	33	33	NUM
ftr-435	2610	22	i.r.b	i.r.b	NOUN
ftr-435	2610	23	.	.	PUNCT
ftr-435	2610	24	129	129	NUM
ftr-435	2610	25	,	,	PUNCT
ftr-435	2610	26	certain	certain	ADJ
ftr-435	2610	27	redemptions	redemption	NOUN
ftr-435	2610	28	of	of	ADP
ftr-435	2610	29	stock	stock	NOUN
ftr-435	2610	30	in	in	ADP
ftr-435	2610	31	transactions	transaction	NOUN
ftr-435	2610	32	not	not	PART
ftr-435	2610	33	subject	subject	ADJ
ftr-435	2610	34	to	to	ADP
ftr-435	2610	35	u.s	u.s	PROPN
ftr-435	2610	36	.	.	PROPN
ftr-435	2610	37	tax	tax	NOUN
ftr-435	2610	38	in	in	ADP
ftr-435	2610	39	which	which	PRON
ftr-435	2610	40	the	the	DET
ftr-435	2610	41	basis	basis	NOUN
ftr-435	2610	42	of	of	ADP
ftr-435	2610	43	the	the	DET
ftr-435	2610	44	redeemed	redeem	VERB
ftr-435	2610	45	stock	stock	NOUN
ftr-435	2610	46	purports	purport	NOUN
ftr-435	2610	47	to	to	PART
ftr-435	2610	48	shift	shift	VERB
ftr-435	2610	49	to	to	ADP
ftr-435	2610	50	a	a	DET
ftr-435	2610	51	u.s	u.s	PROPN
ftr-435	2610	52	.	.	PROPN
ftr-435	2610	53	taxpayer	taxpayer	PROPN
ftr-435	2610	54	.	.	PUNCT
ftr-435	2611	1	d.	d.	PROPN
ftr-435	2611	2	irs	irs	PROPN
ftr-435	2611	3	announces	announce	VERB
ftr-435	2611	4	a	a	DET
ftr-435	2611	5	tax	tax	NOUN
ftr-435	2611	6	shelter	shelter	NOUN
ftr-435	2611	7	disclosure	disclosure	NOUN
ftr-435	2611	8	initiative	initiative	NOUN
ftr-435	2611	9	through	through	ADP
ftr-435	2611	10	4/23/02	4/23/02	NUM
ftr-435	2611	11	for	for	ADP
ftr-435	2611	12	penalty	penalty	NOUN
ftr-435	2611	13	waivers	waiver	NOUN
ftr-435	2611	14	.	.	PUNCT
ftr-435	2612	1	announcement	announcement	NOUN
ftr-435	2612	2	2002	2002	NUM
ftr-435	2612	3	-	-	SYM
ftr-435	2612	4	2	2	NUM
ftr-435	2612	5	,	,	PUNCT
ftr-435	2612	6	2002	2002	NUM
ftr-435	2612	7	-	-	SYM
ftr-435	2612	8	2	2	NUM
ftr-435	2612	9	i.r.b	i.r.b	NOUN
ftr-435	2612	10	.	.	PUNCT
ftr-435	2613	1	304	304	NUM
ftr-435	2613	2	(	(	PUNCT
ftr-435	2613	3	12/22/01	12/22/01	NUM
ftr-435	2613	4	)	)	PUNCT
ftr-435	2613	5	.	.	PUNCT
ftr-435	2614	1	the	the	DET
ftr-435	2614	2	initiative	initiative	NOUN
ftr-435	2614	3	would	would	AUX
ftr-435	2614	4	result	result	VERB
ftr-435	2614	5	in	in	ADP
ftr-435	2614	6	waiver	waiver	NOUN
ftr-435	2614	7	of	of	ADP
ftr-435	2614	8	any	any	PRON
ftr-435	2614	9	of	of	ADP
ftr-435	2614	10	the	the	PRON
ftr-435	2614	11	§	§	PROPN
ftr-435	2614	12	6662	6662	NUM
ftr-435	2614	13	accuracyrelated	accuracyrelate	VERB
ftr-435	2614	14	penalties	penalty	NOUN
ftr-435	2614	15	if	if	SCONJ
ftr-435	2614	16	disclosure	disclosure	NOUN
ftr-435	2614	17	is	be	AUX
ftr-435	2614	18	made	make	VERB
ftr-435	2614	19	before	before	ADP
ftr-435	2614	20	the	the	DET
ftr-435	2614	21	earlier	early	ADJ
ftr-435	2614	22	of	of	ADP
ftr-435	2614	23	4/23/02	4/23/02	NUM
ftr-435	2614	24	or	or	CCONJ
ftr-435	2614	25	the	the	DET
ftr-435	2614	26	date	date	NOUN
ftr-435	2614	27	an	an	DET
ftr-435	2614	28	issue	issue	NOUN
ftr-435	2614	29	about	about	ADP
ftr-435	2614	30	the	the	DET
ftr-435	2614	31	disclosed	disclose	VERB
ftr-435	2614	32	item	item	NOUN
ftr-435	2614	33	is	be	AUX
ftr-435	2614	34	raised	raise	VERB
ftr-435	2614	35	during	during	ADP
ftr-435	2614	36	an	an	DET
ftr-435	2614	37	examination	examination	NOUN
ftr-435	2614	38	.	.	PUNCT
ftr-435	2615	1	the	the	DET
ftr-435	2615	2	disclosure	disclosure	NOUN
ftr-435	2615	3	statement	statement	NOUN
ftr-435	2615	4	must	must	AUX
ftr-435	2615	5	contain	contain	VERB
ftr-435	2615	6	,	,	PUNCT
ftr-435	2615	7	inter	inter	ADJ
ftr-435	2615	8	alia	alia	NOUN
ftr-435	2615	9	:	:	PUNCT
ftr-435	2615	10	(	(	PUNCT
ftr-435	2615	11	1	1	X
ftr-435	2615	12	)	)	PUNCT
ftr-435	2615	13	the	the	DET
ftr-435	2615	14	material	material	NOUN
ftr-435	2615	15	facts	fact	NOUN
ftr-435	2615	16	of	of	ADP
ftr-435	2615	17	the	the	DET
ftr-435	2615	18	item	item	NOUN
ftr-435	2615	19	;	;	PUNCT
ftr-435	2615	20	(	(	PUNCT
ftr-435	2615	21	2	2	X
ftr-435	2615	22	)	)	PUNCT
ftr-435	2615	23	the	the	DET
ftr-435	2615	24	taxpayer	taxpayer	PROPN
ftr-435	2615	25	�	�	PROPN
ftr-435	2615	26	s	s	PART
ftr-435	2615	27	tax	tax	NOUN
ftr-435	2615	28	treatment	treatment	NOUN
ftr-435	2615	29	of	of	ADP
ftr-435	2615	30	the	the	DET
ftr-435	2615	31	item	item	NOUN
ftr-435	2615	32	;	;	PUNCT
ftr-435	2615	33	(	(	PUNCT
ftr-435	2615	34	3	3	X
ftr-435	2615	35	)	)	PUNCT
ftr-435	2615	36	the	the	DET
ftr-435	2615	37	taxable	taxable	ADJ
ftr-435	2615	38	years	year	NOUN
ftr-435	2615	39	affected	affect	VERB
ftr-435	2615	40	by	by	ADP
ftr-435	2615	41	the	the	DET
ftr-435	2615	42	item	item	NOUN
ftr-435	2615	43	;	;	PUNCT
ftr-435	2615	44	(	(	PUNCT
ftr-435	2615	45	4	4	X
ftr-435	2615	46	)	)	PUNCT
ftr-435	2615	47	the	the	DET
ftr-435	2615	48	names	name	NOUN
ftr-435	2615	49	and	and	CCONJ
ftr-435	2615	50	addresses	address	NOUN
ftr-435	2615	51	of	of	ADP
ftr-435	2615	52	the	the	DET
ftr-435	2615	53	promoters	promoter	NOUN
ftr-435	2615	54	,	,	PUNCT
ftr-435	2615	55	solicitors	solicitor	NOUN
ftr-435	2615	56	,	,	PUNCT
ftr-435	2615	57	and	and	CCONJ
ftr-435	2615	58	recommenders	recommender	NOUN
ftr-435	2615	59	of	of	ADP
ftr-435	2615	60	the	the	DET
ftr-435	2615	61	item	item	NOUN
ftr-435	2615	62	and	and	CCONJ
ftr-435	2615	63	(	(	PUNCT
ftr-435	2615	64	if	if	SCONJ
ftr-435	2615	65	known	know	VERB
ftr-435	2615	66	)	)	PUNCT
ftr-435	2615	67	the	the	DET
ftr-435	2615	68	parties	party	NOUN
ftr-435	2615	69	who	who	PRON
ftr-435	2615	70	advised	advise	VERB
ftr-435	2615	71	the	the	DET
ftr-435	2615	72	promoter	promoter	NOUN
ftr-435	2615	73	,	,	PUNCT
ftr-435	2615	74	solicitor	solicitor	NOUN
ftr-435	2615	75	or	or	CCONJ
ftr-435	2615	76	recommender	recommender	NOUN
ftr-435	2615	77	;	;	PUNCT
ftr-435	2615	78	and	and	CCONJ
ftr-435	2615	79	(	(	PUNCT
ftr-435	2615	80	5	5	X
ftr-435	2615	81	)	)	PUNCT
ftr-435	2615	82	an	an	DET
ftr-435	2615	83	agreement	agreement	NOUN
ftr-435	2615	84	to	to	PART
ftr-435	2615	85	provide	provide	VERB
ftr-435	2615	86	[	[	PUNCT
ftr-435	2615	87	if	if	SCONJ
ftr-435	2615	88	requested	request	VERB
ftr-435	2615	89	]	]	PUNCT
ftr-435	2615	90	all	all	DET
ftr-435	2615	91	transactional	transactional	ADJ
ftr-435	2615	92	documents	document	NOUN
ftr-435	2615	93	,	,	PUNCT
ftr-435	2615	94	internal	internal	ADJ
ftr-435	2615	95	memoranda	memorandum	NOUN
ftr-435	2615	96	,	,	PUNCT
ftr-435	2615	97	and	and	CCONJ
ftr-435	2615	98	materials	material	NOUN
ftr-435	2615	99	that	that	PRON
ftr-435	2615	100	provide	provide	VERB
ftr-435	2615	101	a	a	DET
ftr-435	2615	102	legal	legal	ADJ
ftr-435	2615	103	analysis	analysis	NOUN
ftr-435	2615	104	of	of	ADP
ftr-435	2615	105	the	the	DET
ftr-435	2615	106	item	item	NOUN
ftr-435	2615	107	.	.	PUNCT
ftr-435	2616	1	�	�	NOUN
ftr-435	2616	2	exceptions	exception	NOUN
ftr-435	2616	3	for	for	ADP
ftr-435	2616	4	transactions	transaction	NOUN
ftr-435	2616	5	that	that	PRON
ftr-435	2616	6	:	:	PUNCT
ftr-435	2616	7	(	(	PUNCT
ftr-435	2616	8	1	1	X
ftr-435	2616	9	)	)	PUNCT
ftr-435	2616	10	did	do	AUX
ftr-435	2616	11	not	not	PART
ftr-435	2616	12	in	in	ADP
ftr-435	2616	13	fact	fact	NOUN
ftr-435	2616	14	occur	occur	VERB
ftr-435	2616	15	;	;	PUNCT
ftr-435	2616	16	(	(	PUNCT
ftr-435	2616	17	2	2	X
ftr-435	2616	18	)	)	PUNCT
ftr-435	2616	19	involved	involve	VERB
ftr-435	2616	20	fraudulent	fraudulent	ADJ
ftr-435	2616	21	concealment	concealment	NOUN
ftr-435	2616	22	of	of	ADP
ftr-435	2616	23	the	the	DET
ftr-435	2616	24	amount	amount	NOUN
ftr-435	2616	25	or	or	CCONJ
ftr-435	2616	26	source	source	NOUN
ftr-435	2616	27	of	of	ADP
ftr-435	2616	28	any	any	DET
ftr-435	2616	29	item	item	NOUN
ftr-435	2616	30	of	of	ADP
ftr-435	2616	31	gross	gross	ADJ
ftr-435	2616	32	income	income	NOUN
ftr-435	2616	33	;	;	PUNCT
ftr-435	2616	34	(	(	PUNCT
ftr-435	2616	35	3	3	X
ftr-435	2616	36	)	)	PUNCT
ftr-435	2616	37	involved	involve	VERB
ftr-435	2616	38	concealment	concealment	NOUN
ftr-435	2616	39	of	of	ADP
ftr-435	2616	40	an	an	DET
ftr-435	2616	41	interest	interest	NOUN
ftr-435	2616	42	over	over	ADP
ftr-435	2616	43	a	a	DET
ftr-435	2616	44	foreign	foreign	ADJ
ftr-435	2616	45	financial	financial	ADJ
ftr-435	2616	46	account	account	NOUN
ftr-435	2616	47	;	;	PUNCT
ftr-435	2616	48	(	(	PUNCT
ftr-435	2616	49	4	4	X
ftr-435	2616	50	)	)	PUNCT
ftr-435	2616	51	involved	involve	VERB
ftr-435	2616	52	the	the	DET
ftr-435	2616	53	concealment	concealment	NOUN
ftr-435	2616	54	of	of	ADP
ftr-435	2616	55	a	a	DET
ftr-435	2616	56	distribution	distribution	NOUN
ftr-435	2616	57	from	from	ADP
ftr-435	2616	58	,	,	PUNCT
ftr-435	2616	59	a	a	DET
ftr-435	2616	60	transfer	transfer	NOUN
ftr-435	2616	61	of	of	ADP
ftr-435	2616	62	assets	asset	NOUN
ftr-435	2616	63	to	to	PART
ftr-435	2616	64	,	,	PUNCT
ftr-435	2616	65	or	or	CCONJ
ftr-435	2616	66	that	that	PRON
ftr-435	2616	67	taxpayer	taxpayer	NOUN
ftr-435	2616	68	was	be	AUX
ftr-435	2616	69	a	a	DET
ftr-435	2616	70	grantor	grantor	NOUN
ftr-435	2616	71	of	of	ADP
ftr-435	2616	72	a	a	DET
ftr-435	2616	73	foreign	foreign	ADJ
ftr-435	2616	74	trust	trust	NOUN
ftr-435	2616	75	;	;	PUNCT
ftr-435	2616	76	or	or	CCONJ
ftr-435	2616	77	(	(	PUNCT
ftr-435	2616	78	5	5	NUM
ftr-435	2616	79	)	)	PUNCT
ftr-435	2616	80	involved	involve	VERB
ftr-435	2616	81	the	the	DET
ftr-435	2616	82	treatment	treatment	NOUN
ftr-435	2616	83	of	of	ADP
ftr-435	2616	84	personal	personal	ADJ
ftr-435	2616	85	,	,	PUNCT
ftr-435	2616	86	household	household	NOUN
ftr-435	2616	87	,	,	PUNCT
ftr-435	2616	88	or	or	CCONJ
ftr-435	2616	89	living	living	NOUN
ftr-435	2616	90	expenses	expense	NOUN
ftr-435	2616	91	as	as	ADP
ftr-435	2616	92	deductible	deductible	ADJ
ftr-435	2616	93	trade	trade	NOUN
ftr-435	2616	94	or	or	CCONJ
ftr-435	2616	95	business	business	NOUN
ftr-435	2616	96	expenses	expense	NOUN
ftr-435	2616	97	.	.	PUNCT
ftr-435	2617	1	(	(	PUNCT
ftr-435	2617	2	1	1	X
ftr-435	2617	3	)	)	PUNCT
ftr-435	2617	4	larry	larry	PROPN
ftr-435	2617	5	langdon	langdon	PROPN
ftr-435	2617	6	memorandum	memorandum	PROPN
ftr-435	2617	7	,	,	PUNCT
ftr-435	2617	8	dated	date	VERB
ftr-435	2617	9	12/20/01	12/20/01	PROPN
ftr-435	2617	10	,	,	PUNCT
ftr-435	2617	11	for	for	ADP
ftr-435	2617	12	lmsb	lmsb	PROPN
ftr-435	2617	13	personnel	personnel	NOUN
ftr-435	2617	14	providing	provide	VERB
ftr-435	2617	15	guidelines	guideline	NOUN
ftr-435	2617	16	for	for	ADP
ftr-435	2617	17	applying	apply	VERB
ftr-435	2617	18	the	the	DET
ftr-435	2617	19	about	about	ADP
ftr-435	2617	20	-	-	PUNCT
ftr-435	2617	21	to	to	PART
ftr-435	2617	22	-	-	PUNCT
ftr-435	2617	23	be	be	AUX
ftr-435	2617	24	-	-	PUNCT
ftr-435	2617	25	issued	issue	VERB
ftr-435	2617	26	ann	ann	PROPN
ftr-435	2617	27	.	.	PROPN
ftr-435	2617	28	2002	2002	NUM
ftr-435	2617	29	-	-	SYM
ftr-435	2617	30	2	2	NUM
ftr-435	2617	31	,	,	PUNCT
ftr-435	2617	32	2001	2001	NUM
ftr-435	2617	33	tnt	tnt	PROPN
ftr-435	2617	34	247	247	NUM
ftr-435	2617	35	-	-	SYM
ftr-435	2617	36	8	8	NUM
ftr-435	2617	37	(	(	PUNCT
ftr-435	2617	38	12/21/01	12/21/01	NUM
ftr-435	2617	39	)	)	PUNCT
ftr-435	2617	40	.	.	PUNCT
ftr-435	2618	1	4	4	X
ftr-435	2618	2	.	.	X
ftr-435	2618	3	a	a	DET
ftr-435	2618	4	$	$	SYM
ftr-435	2618	5	67,000,000	67,000,000	NUM
ftr-435	2618	6	deficiency	deficiency	NOUN
ftr-435	2618	7	.	.	PUNCT
ftr-435	2619	1	mercy	mercy	NOUN
ftr-435	2619	2	!	!	PUNCT
ftr-435	2620	1	united	united	PROPN
ftr-435	2620	2	parcel	parcel	PROPN
ftr-435	2620	3	service	service	PROPN
ftr-435	2620	4	v.	v.	PROPN
ftr-435	2620	5	commissioner	commissioner	PROPN
ftr-435	2620	6	,	,	PUNCT
ftr-435	2620	7	t.c	t.c	PROPN
ftr-435	2620	8	.	.	PROPN
ftr-435	2620	9	memo	memo	NOUN
ftr-435	2620	10	.	.	PUNCT
ftr-435	2621	1	1999	1999	NUM
ftr-435	2621	2	-	-	SYM
ftr-435	2621	3	268	268	NUM
ftr-435	2621	4	(	(	PUNCT
ftr-435	2621	5	8/9/99	8/9/99	NUM
ftr-435	2621	6	)	)	PUNCT
ftr-435	2621	7	,	,	PUNCT
ftr-435	2621	8	rev	rev	VERB
ftr-435	2621	9	�	�	PROPN
ftr-435	2621	10	d	d	PROPN
ftr-435	2621	11	,	,	PUNCT
ftr-435	2621	12	254	254	NUM
ftr-435	2621	13	f.3d	f.3d	NUM
ftr-435	2621	14	1014	1014	NUM
ftr-435	2621	15	,	,	PUNCT
ftr-435	2621	16	87	87	NUM
ftr-435	2621	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2621	18	2565	2565	NUM
ftr-435	2621	19	,	,	PUNCT
ftr-435	2621	20	2001	2001	NUM
ftr-435	2621	21	-	-	SYM
ftr-435	2621	22	2	2	NUM
ftr-435	2621	23	u.s.t.c	u.s.t.c	PROPN
ftr-435	2621	24	.	.	PROPN
ftr-435	2622	1	¶	¶	PROPN
ftr-435	2622	2	50,475	50,475	NUM
ftr-435	2622	3	(	(	PUNCT
ftr-435	2622	4	11th	11th	ADJ
ftr-435	2622	5	cir	cir	NOUN
ftr-435	2622	6	.	.	PUNCT
ftr-435	2623	1	6/20/01	6/20/01	NUM
ftr-435	2623	2	)	)	PUNCT
ftr-435	2623	3	.	.	PUNCT
ftr-435	2624	1	ups	up	NOUN
ftr-435	2624	2	generally	generally	ADV
ftr-435	2624	3	limits	limit	VERB
ftr-435	2624	4	its	its	PRON
ftr-435	2624	5	liability	liability	NOUN
ftr-435	2624	6	for	for	ADP
ftr-435	2624	7	damages	damage	NOUN
ftr-435	2624	8	to	to	ADP
ftr-435	2624	9	goods	good	NOUN
ftr-435	2624	10	in	in	ADP
ftr-435	2624	11	transit	transit	NOUN
ftr-435	2624	12	to	to	ADP
ftr-435	2624	13	$	$	SYM
ftr-435	2624	14	100	100	NUM
ftr-435	2624	15	,	,	PUNCT
ftr-435	2624	16	but	but	CCONJ
ftr-435	2624	17	customers	customer	NOUN
ftr-435	2624	18	may	may	AUX
ftr-435	2624	19	pay	pay	VERB
ftr-435	2624	20	[	[	X
ftr-435	2624	21	and	and	CCONJ
ftr-435	2624	22	ups	up	NOUN
ftr-435	2624	23	collects	collect	VERB
ftr-435	2624	24	]	]	PUNCT
ftr-435	2624	25	�	�	NOUN
ftr-435	2624	26	excess	excess	ADJ
ftr-435	2624	27	value	value	NOUN
ftr-435	2624	28	charges	charge	NOUN
ftr-435	2624	29	�	�	PROPN
ftr-435	2624	30	(	(	PUNCT
ftr-435	2624	31	evcs	evcs	NOUN
ftr-435	2624	32	)	)	PUNCT
ftr-435	2624	33	to	to	PART
ftr-435	2624	34	insure	insure	VERB
ftr-435	2624	35	the	the	DET
ftr-435	2624	36	packages	package	NOUN
ftr-435	2624	37	for	for	ADP
ftr-435	2624	38	greater	great	ADJ
ftr-435	2624	39	amounts	amount	NOUN
ftr-435	2624	40	[	[	X
ftr-435	2624	41	even	even	ADV
ftr-435	2624	42	though	though	SCONJ
ftr-435	2624	43	ups	up	NOUN
ftr-435	2624	44	is	be	AUX
ftr-435	2624	45	not	not	PART
ftr-435	2624	46	licensed	license	VERB
ftr-435	2624	47	as	as	ADP
ftr-435	2624	48	an	an	DET
ftr-435	2624	49	insurance	insurance	NOUN
ftr-435	2624	50	company	company	NOUN
ftr-435	2624	51	]	]	PUNCT
ftr-435	2624	52	.	.	PUNCT
ftr-435	2625	1	prior	prior	ADV
ftr-435	2625	2	to	to	ADP
ftr-435	2625	3	1984	1984	NUM
ftr-435	2625	4	,	,	PUNCT
ftr-435	2625	5	ups	up	NOUN
ftr-435	2625	6	retained	retain	VERB
ftr-435	2625	7	all	all	PRON
ftr-435	2625	8	of	of	ADP
ftr-435	2625	9	the	the	DET
ftr-435	2625	10	evcs	evcs	NOUN
ftr-435	2625	11	,	,	PUNCT
ftr-435	2625	12	paid	pay	VERB
ftr-435	2625	13	claims	claim	NOUN
ftr-435	2625	14	,	,	PUNCT
ftr-435	2625	15	and	and	CCONJ
ftr-435	2625	16	2002	2002	NUM
ftr-435	2625	17	]	]	X
ftr-435	2625	18	recent	recent	ADJ
ftr-435	2625	19	developments	development	NOUN
ftr-435	2625	20	in	in	ADP
ftr-435	2625	21	federal	federal	ADJ
ftr-435	2625	22	income	income	NOUN
ftr-435	2625	23	taxation	taxation	NOUN
ftr-435	2625	24	751	751	NUM
ftr-435	2625	25	reported	report	VERB
ftr-435	2625	26	the	the	DET
ftr-435	2625	27	income	income	NOUN
ftr-435	2625	28	and	and	CCONJ
ftr-435	2625	29	deduction	deduction	NOUN
ftr-435	2625	30	items	item	NOUN
ftr-435	2625	31	on	on	ADP
ftr-435	2625	32	its	its	PRON
ftr-435	2625	33	return	return	NOUN
ftr-435	2625	34	.	.	PUNCT
ftr-435	2626	1	beginning	begin	VERB
ftr-435	2626	2	in	in	ADP
ftr-435	2626	3	1984	1984	NUM
ftr-435	2626	4	ups	up	NOUN
ftr-435	2626	5	restructured	restructure	VERB
ftr-435	2626	6	the	the	DET
ftr-435	2626	7	manner	manner	NOUN
ftr-435	2626	8	in	in	ADP
ftr-435	2626	9	which	which	PRON
ftr-435	2626	10	it	it	PRON
ftr-435	2626	11	dealt	deal	VERB
ftr-435	2626	12	with	with	ADP
ftr-435	2626	13	and	and	CCONJ
ftr-435	2626	14	reported	report	VERB
ftr-435	2626	15	evcs	evcs	ADV
ftr-435	2626	16	.	.	PUNCT
ftr-435	2627	1	although	although	SCONJ
ftr-435	2627	2	it	it	PRON
ftr-435	2627	3	did	do	AUX
ftr-435	2627	4	not	not	PART
ftr-435	2627	5	change	change	VERB
ftr-435	2627	6	its	its	PRON
ftr-435	2627	7	practices	practice	NOUN
ftr-435	2627	8	for	for	ADP
ftr-435	2627	9	dealing	deal	VERB
ftr-435	2627	10	with	with	ADP
ftr-435	2627	11	customers	customer	NOUN
ftr-435	2627	12	in	in	ADP
ftr-435	2627	13	handling	handle	VERB
ftr-435	2627	14	receipts	receipt	NOUN
ftr-435	2627	15	and	and	CCONJ
ftr-435	2627	16	claims	claim	NOUN
ftr-435	2627	17	,	,	PUNCT
ftr-435	2627	18	beginning	begin	VERB
ftr-435	2627	19	in	in	ADP
ftr-435	2627	20	1984	1984	NUM
ftr-435	2627	21	ups	up	NOUN
ftr-435	2627	22	remitted	remit	VERB
ftr-435	2627	23	net	net	ADJ
ftr-435	2627	24	[	[	X
ftr-435	2627	25	of	of	ADP
ftr-435	2627	26	claims	claim	NOUN
ftr-435	2627	27	paid	pay	VERB
ftr-435	2627	28	]	]	PUNCT
ftr-435	2627	29	evcs	evcs	NOUN
ftr-435	2627	30	collected	collect	VERB
ftr-435	2627	31	from	from	ADP
ftr-435	2627	32	customers	customer	NOUN
ftr-435	2627	33	and	and	CCONJ
ftr-435	2627	34	other	other	ADJ
ftr-435	2627	35	shippers	shipper	NOUN
ftr-435	2627	36	to	to	ADP
ftr-435	2627	37	an	an	DET
ftr-435	2627	38	unrelated	unrelated	ADJ
ftr-435	2627	39	insurance	insurance	NOUN
ftr-435	2627	40	company	company	NOUN
ftr-435	2627	41	(	(	PUNCT
ftr-435	2627	42	national	national	PROPN
ftr-435	2627	43	union	union	PROPN
ftr-435	2627	44	)	)	PUNCT
ftr-435	2627	45	,	,	PUNCT
ftr-435	2627	46	which	which	PRON
ftr-435	2627	47	in	in	ADP
ftr-435	2627	48	turn	turn	NOUN
ftr-435	2627	49	,	,	PUNCT
ftr-435	2627	50	after	after	ADP
ftr-435	2627	51	deducting	deduct	VERB
ftr-435	2627	52	certain	certain	ADJ
ftr-435	2627	53	fees	fee	NOUN
ftr-435	2627	54	,	,	PUNCT
ftr-435	2627	55	remitted	remit	VERB
ftr-435	2627	56	the	the	DET
ftr-435	2627	57	net	net	ADJ
ftr-435	2627	58	evcs	evcs	NOUN
ftr-435	2627	59	as	as	ADP
ftr-435	2627	60	a	a	DET
ftr-435	2627	61	reinsurance	reinsurance	NOUN
ftr-435	2627	62	premium	premium	NOUN
ftr-435	2627	63	to	to	ADP
ftr-435	2627	64	opl	opl	NOUN
ftr-435	2627	65	.	.	PUNCT
ftr-435	2628	1	opl	opl	PROPN
ftr-435	2628	2	was	be	AUX
ftr-435	2628	3	a	a	DET
ftr-435	2628	4	bermuda	bermuda	NOUN
ftr-435	2628	5	insurance	insurance	NOUN
ftr-435	2628	6	company	company	NOUN
ftr-435	2628	7	that	that	PRON
ftr-435	2628	8	was	be	AUX
ftr-435	2628	9	formed	form	VERB
ftr-435	2628	10	by	by	ADP
ftr-435	2628	11	ups	up	NOUN
ftr-435	2628	12	and	and	CCONJ
ftr-435	2628	13	97.33	97.33	NUM
ftr-435	2628	14	%	%	NOUN
ftr-435	2628	15	owned	own	VERB
ftr-435	2628	16	by	by	ADP
ftr-435	2628	17	ups	ups	PROPN
ftr-435	2628	18	�	�	PROPN
ftr-435	2628	19	s	s	PART
ftr-435	2628	20	14,000	14,000	NUM
ftr-435	2628	21	shareholders	shareholder	NOUN
ftr-435	2628	22	who	who	PRON
ftr-435	2628	23	received	receive	VERB
ftr-435	2628	24	opl	opl	NOUN
ftr-435	2628	25	stock	stock	NOUN
ftr-435	2628	26	as	as	ADP
ftr-435	2628	27	a	a	DET
ftr-435	2628	28	dividend	dividend	NOUN
ftr-435	2628	29	in	in	ADP
ftr-435	2628	30	a	a	DET
ftr-435	2628	31	taxable	taxable	ADJ
ftr-435	2628	32	spin	spin	NOUN
ftr-435	2628	33	-	-	PUNCT
ftr-435	2628	34	off	off	NOUN
ftr-435	2628	35	.	.	PUNCT
ftr-435	2629	1	the	the	DET
ftr-435	2629	2	opl	opl	NOUN
ftr-435	2629	3	stock	stock	NOUN
ftr-435	2629	4	was	be	AUX
ftr-435	2629	5	subject	subject	ADJ
ftr-435	2629	6	to	to	ADP
ftr-435	2629	7	restrictions	restriction	NOUN
ftr-435	2629	8	on	on	ADP
ftr-435	2629	9	transfer	transfer	NOUN
ftr-435	2629	10	.	.	PUNCT
ftr-435	2630	1	after	after	SCONJ
ftr-435	2630	2	this	this	DET
ftr-435	2630	3	arrangement	arrangement	NOUN
ftr-435	2630	4	was	be	AUX
ftr-435	2630	5	established	establish	VERB
ftr-435	2630	6	,	,	PUNCT
ftr-435	2630	7	ups	up	NOUN
ftr-435	2630	8	did	do	AUX
ftr-435	2630	9	not	not	PART
ftr-435	2630	10	report	report	VERB
ftr-435	2630	11	as	as	SCONJ
ftr-435	2630	12	income	income	NOUN
ftr-435	2630	13	the	the	DET
ftr-435	2630	14	$	$	SYM
ftr-435	2630	15	99,794,790	99,794,790	NUM
ftr-435	2630	16	of	of	ADP
ftr-435	2630	17	evcs	evcs	NOUN
ftr-435	2630	18	collected	collect	VERB
ftr-435	2630	19	and	and	CCONJ
ftr-435	2630	20	remitted	remit	VERB
ftr-435	2630	21	to	to	ADP
ftr-435	2630	22	national	national	PROPN
ftr-435	2630	23	union	union	PROPN
ftr-435	2630	24	in	in	ADP
ftr-435	2630	25	1984	1984	NUM
ftr-435	2630	26	,	,	PUNCT
ftr-435	2630	27	etc	etc	X
ftr-435	2630	28	.	.	X
ftr-435	2630	29	however	however	ADV
ftr-435	2630	30	,	,	PUNCT
ftr-435	2630	31	ups	up	NOUN
ftr-435	2630	32	performed	perform	VERB
ftr-435	2630	33	the	the	DET
ftr-435	2630	34	same	same	ADJ
ftr-435	2630	35	evc	evc	PROPN
ftr-435	2630	36	functions	function	NOUN
ftr-435	2630	37	and	and	CCONJ
ftr-435	2630	38	activities	activity	NOUN
ftr-435	2630	39	that	that	PRON
ftr-435	2630	40	it	it	PRON
ftr-435	2630	41	had	have	AUX
ftr-435	2630	42	performed	perform	VERB
ftr-435	2630	43	before	before	ADP
ftr-435	2630	44	1984	1984	NUM
ftr-435	2630	45	[	[	X
ftr-435	2630	46	when	when	SCONJ
ftr-435	2630	47	it	it	PRON
ftr-435	2630	48	had	have	AUX
ftr-435	2630	49	included	include	VERB
ftr-435	2630	50	the	the	DET
ftr-435	2630	51	evcs	evcs	NOUN
ftr-435	2630	52	in	in	ADP
ftr-435	2630	53	income	income	NOUN
ftr-435	2630	54	]	]	PUNCT
ftr-435	2630	55	,	,	PUNCT
ftr-435	2630	56	and	and	CCONJ
ftr-435	2630	57	it	it	PRON
ftr-435	2630	58	remained	remain	VERB
ftr-435	2630	59	responsible	responsible	ADJ
ftr-435	2630	60	for	for	ADP
ftr-435	2630	61	bad	bad	ADJ
ftr-435	2630	62	debts	debt	NOUN
ftr-435	2630	63	or	or	CCONJ
ftr-435	2630	64	uncollectible	uncollectible	ADJ
ftr-435	2630	65	items	item	NOUN
ftr-435	2630	66	because	because	SCONJ
ftr-435	2630	67	neither	neither	CCONJ
ftr-435	2630	68	national	national	ADJ
ftr-435	2630	69	union	union	NOUN
ftr-435	2630	70	nor	nor	CCONJ
ftr-435	2630	71	opl	opl	NOUN
ftr-435	2630	72	had	have	VERB
ftr-435	2630	73	any	any	DET
ftr-435	2630	74	control	control	NOUN
ftr-435	2630	75	over	over	ADP
ftr-435	2630	76	the	the	DET
ftr-435	2630	77	customers	customer	NOUN
ftr-435	2630	78	�	�	PROPN
ftr-435	2630	79	premium	premium	NOUN
ftr-435	2630	80	payments	payment	NOUN
ftr-435	2630	81	.	.	PUNCT
ftr-435	2631	1	a.	a.	NOUN
ftr-435	2632	1	the	the	DET
ftr-435	2632	2	tax	tax	NOUN
ftr-435	2632	3	court	court	NOUN
ftr-435	2632	4	says	say	VERB
ftr-435	2632	5	it	it	PRON
ftr-435	2632	6	�	�	VERB
ftr-435	2632	7	s	s	VERB
ftr-435	2632	8	a	a	DET
ftr-435	2632	9	sham	sham	NOUN
ftr-435	2632	10	.	.	PUNCT
ftr-435	2633	1	bad	bad	ADJ
ftr-435	2633	2	news	news	NOUN
ftr-435	2633	3	because	because	SCONJ
ftr-435	2633	4	there	there	PRON
ftr-435	2633	5	were	be	VERB
ftr-435	2633	6	more	more	ADJ
ftr-435	2633	7	years	year	NOUN
ftr-435	2633	8	in	in	ADP
ftr-435	2633	9	the	the	DET
ftr-435	2633	10	pipeline	pipeline	NOUN
ftr-435	2633	11	for	for	ADP
ftr-435	2633	12	the	the	DET
ftr-435	2633	13	same	same	ADJ
ftr-435	2633	14	transaction	transaction	NOUN
ftr-435	2633	15	with	with	ADP
ftr-435	2633	16	bigger	big	ADJ
ftr-435	2633	17	amounts	amount	NOUN
ftr-435	2633	18	.	.	PUNCT
ftr-435	2634	1	the	the	DET
ftr-435	2634	2	tax	tax	NOUN
ftr-435	2634	3	court	court	NOUN
ftr-435	2634	4	(	(	PUNCT
ftr-435	2634	5	judge	judge	PROPN
ftr-435	2634	6	ruwe	ruwe	PROPN
ftr-435	2634	7	)	)	PUNCT
ftr-435	2634	8	upheld	uphold	VERB
ftr-435	2634	9	the	the	DET
ftr-435	2634	10	irs	irs	PROPN
ftr-435	2634	11	determination	determination	NOUN
ftr-435	2634	12	that	that	SCONJ
ftr-435	2634	13	ups	up	NOUN
ftr-435	2634	14	was	be	AUX
ftr-435	2634	15	taxable	taxable	ADJ
ftr-435	2634	16	on	on	ADP
ftr-435	2634	17	the	the	DET
ftr-435	2634	18	$	$	SYM
ftr-435	2634	19	99,794,790	99,794,790	NUM
ftr-435	2634	20	of	of	ADP
ftr-435	2634	21	evcs	evcs	NOUN
ftr-435	2634	22	under	under	ADP
ftr-435	2634	23	the	the	DET
ftr-435	2634	24	assignment	assignment	NOUN
ftr-435	2634	25	of	of	ADP
ftr-435	2634	26	income	income	NOUN
ftr-435	2634	27	doctrine	doctrine	NOUN
ftr-435	2634	28	regardless	regardless	ADV
ftr-435	2634	29	of	of	ADP
ftr-435	2634	30	the	the	DET
ftr-435	2634	31	separate	separate	ADJ
ftr-435	2634	32	existence	existence	NOUN
ftr-435	2634	33	of	of	ADP
ftr-435	2634	34	opl	opl	NOUN
ftr-435	2634	35	,	,	PUNCT
ftr-435	2634	36	which	which	PRON
ftr-435	2634	37	was	be	AUX
ftr-435	2634	38	accepted	accept	VERB
ftr-435	2634	39	arguendo	arguendo	ADJ
ftr-435	2634	40	.	.	PUNCT
ftr-435	2635	1	rather	rather	ADV
ftr-435	2635	2	,	,	PUNCT
ftr-435	2635	3	the	the	DET
ftr-435	2635	4	court	court	NOUN
ftr-435	2635	5	found	find	VERB
ftr-435	2635	6	that	that	SCONJ
ftr-435	2635	7	the	the	DET
ftr-435	2635	8	entire	entire	ADJ
ftr-435	2635	9	1984	1984	NUM
ftr-435	2635	10	arrangement	arrangement	NOUN
ftr-435	2635	11	lacked	lack	VERB
ftr-435	2635	12	business	business	NOUN
ftr-435	2635	13	purpose	purpose	NOUN
ftr-435	2635	14	and	and	CCONJ
ftr-435	2635	15	economic	economic	ADJ
ftr-435	2635	16	substance	substance	NOUN
ftr-435	2635	17	.	.	PUNCT
ftr-435	2636	1	the	the	DET
ftr-435	2636	2	court	court	NOUN
ftr-435	2636	3	rejected	reject	VERB
ftr-435	2636	4	ups	up	NOUN
ftr-435	2636	5	�	�	PROPN
ftr-435	2636	6	s	s	PART
ftr-435	2636	7	proffered	proffer	VERB
ftr-435	2636	8	business	business	NOUN
ftr-435	2636	9	purpose	purpose	NOUN
ftr-435	2636	10	�	�	PROPN
ftr-435	2636	11	that	that	SCONJ
ftr-435	2636	12	its	its	PRON
ftr-435	2636	13	continued	continue	VERB
ftr-435	2636	14	receipt	receipt	NOUN
ftr-435	2636	15	of	of	ADP
ftr-435	2636	16	evcs	evcs	NOUN
ftr-435	2636	17	was	be	AUX
ftr-435	2636	18	potentially	potentially	ADV
ftr-435	2636	19	illegal	illegal	ADJ
ftr-435	2636	20	under	under	ADP
ftr-435	2636	21	various	various	ADJ
ftr-435	2636	22	state	state	NOUN
ftr-435	2636	23	insurance	insurance	NOUN
ftr-435	2636	24	laws	law	NOUN
ftr-435	2636	25	�	�	PROPN
ftr-435	2636	26	because	because	SCONJ
ftr-435	2636	27	no	no	DET
ftr-435	2636	28	state	state	NOUN
ftr-435	2636	29	insurance	insurance	NOUN
ftr-435	2636	30	regulator	regulator	NOUN
ftr-435	2636	31	ever	ever	ADV
ftr-435	2636	32	questioned	question	VERB
ftr-435	2636	33	the	the	DET
ftr-435	2636	34	prior	prior	ADJ
ftr-435	2636	35	practice	practice	NOUN
ftr-435	2636	36	.	.	PUNCT
ftr-435	2637	1	ups	up	NOUN
ftr-435	2637	2	never	never	ADV
ftr-435	2637	3	sought	seek	VERB
ftr-435	2637	4	legal	legal	ADJ
ftr-435	2637	5	advice	advice	NOUN
ftr-435	2637	6	on	on	ADP
ftr-435	2637	7	the	the	DET
ftr-435	2637	8	issue	issue	NOUN
ftr-435	2637	9	,	,	PUNCT
ftr-435	2637	10	federal	federal	ADJ
ftr-435	2637	11	common	common	ADJ
ftr-435	2637	12	carrier	carrier	NOUN
ftr-435	2637	13	law	law	NOUN
ftr-435	2637	14	probably	probably	ADV
ftr-435	2637	15	preempted	preempt	VERB
ftr-435	2637	16	state	state	NOUN
ftr-435	2637	17	law	law	NOUN
ftr-435	2637	18	in	in	ADP
ftr-435	2637	19	any	any	DET
ftr-435	2637	20	event	event	NOUN
ftr-435	2637	21	,	,	PUNCT
ftr-435	2637	22	and	and	CCONJ
ftr-435	2637	23	if	if	SCONJ
ftr-435	2637	24	federal	federal	ADJ
ftr-435	2637	25	law	law	NOUN
ftr-435	2637	26	did	do	AUX
ftr-435	2637	27	not	not	PART
ftr-435	2637	28	preempt	preempt	VERB
ftr-435	2637	29	state	state	NOUN
ftr-435	2637	30	law	law	NOUN
ftr-435	2637	31	the	the	DET
ftr-435	2637	32	1984	1984	NUM
ftr-435	2637	33	practice	practice	NOUN
ftr-435	2637	34	was	be	AUX
ftr-435	2637	35	probably	probably	ADV
ftr-435	2637	36	as	as	ADV
ftr-435	2637	37	violative	violative	ADJ
ftr-435	2637	38	of	of	ADP
ftr-435	2637	39	state	state	NOUN
ftr-435	2637	40	law	law	NOUN
ftr-435	2637	41	as	as	ADP
ftr-435	2637	42	the	the	DET
ftr-435	2637	43	pre-1984	pre-1984	PROPN
ftr-435	2637	44	practice	practice	PROPN
ftr-435	2637	45	.	.	PUNCT
ftr-435	2638	1	judge	judge	PROPN
ftr-435	2638	2	ruwe	ruwe	PROPN
ftr-435	2638	3	also	also	ADV
ftr-435	2638	4	was	be	AUX
ftr-435	2638	5	not	not	PART
ftr-435	2638	6	convinced	convince	VERB
ftr-435	2638	7	that	that	SCONJ
ftr-435	2638	8	the	the	DET
ftr-435	2638	9	arrangement	arrangement	NOUN
ftr-435	2638	10	was	be	AUX
ftr-435	2638	11	designed	design	VERB
ftr-435	2638	12	to	to	PART
ftr-435	2638	13	facilitate	facilitate	VERB
ftr-435	2638	14	ups	up	NOUN
ftr-435	2638	15	rate	rate	NOUN
ftr-435	2638	16	increases	increase	NOUN
ftr-435	2638	17	.	.	PUNCT
ftr-435	2639	1	nor	nor	CCONJ
ftr-435	2639	2	was	be	AUX
ftr-435	2639	3	he	he	PRON
ftr-435	2639	4	impressed	impress	VERB
ftr-435	2639	5	by	by	ADP
ftr-435	2639	6	ups	up	NOUN
ftr-435	2639	7	claim	claim	VERB
ftr-435	2639	8	that	that	SCONJ
ftr-435	2639	9	a	a	DET
ftr-435	2639	10	business	business	NOUN
ftr-435	2639	11	purpose	purpose	NOUN
ftr-435	2639	12	was	be	AUX
ftr-435	2639	13	to	to	PART
ftr-435	2639	14	leverage	leverage	VERB
ftr-435	2639	15	the	the	DET
ftr-435	2639	16	excess	excess	ADJ
ftr-435	2639	17	value	value	NOUN
ftr-435	2639	18	profits	profit	NOUN
ftr-435	2639	19	into	into	ADP
ftr-435	2639	20	a	a	DET
ftr-435	2639	21	new	new	ADJ
ftr-435	2639	22	reinsurance	reinsurance	NOUN
ftr-435	2639	23	company	company	NOUN
ftr-435	2639	24	;	;	PUNCT
ftr-435	2639	25	he	he	PRON
ftr-435	2639	26	noted	note	VERB
ftr-435	2639	27	that	that	SCONJ
ftr-435	2639	28	�	�	VERB
ftr-435	2639	29	any	any	DET
ftr-435	2639	30	investment	investment	NOUN
ftr-435	2639	31	of	of	ADP
ftr-435	2639	32	money	money	NOUN
ftr-435	2639	33	into	into	ADP
ftr-435	2639	34	[	[	X
ftr-435	2639	35	the	the	DET
ftr-435	2639	36	subsidiary	subsidiary	NOUN
ftr-435	2639	37	reinsurer	reinsurer	PROPN
ftr-435	2639	38	]	]	PUNCT
ftr-435	2639	39	could	could	AUX
ftr-435	2639	40	accomplish	accomplish	VERB
ftr-435	2639	41	this	this	DET
ftr-435	2639	42	purpose	purpose	NOUN
ftr-435	2639	43	.	.	PUNCT
ftr-435	2640	1	�	�	PROPN
ftr-435	2640	2	after	after	ADP
ftr-435	2640	3	examining	examine	VERB
ftr-435	2640	4	ups	up	NOUN
ftr-435	2640	5	�	�	PROPN
ftr-435	2640	6	s	s	PART
ftr-435	2640	7	pre-1984	pre-1984	NOUN
ftr-435	2640	8	reinsurance	reinsurance	NOUN
ftr-435	2640	9	practices	practice	NOUN
ftr-435	2640	10	[	[	X
ftr-435	2640	11	only	only	ADV
ftr-435	2640	12	of	of	ADP
ftr-435	2640	13	claims	claim	NOUN
ftr-435	2640	14	over	over	ADP
ftr-435	2640	15	$	$	SYM
ftr-435	2640	16	25,000	25,000	NUM
ftr-435	2640	17	]	]	PUNCT
ftr-435	2640	18	and	and	CCONJ
ftr-435	2640	19	the	the	DET
ftr-435	2640	20	fairly	fairly	ADV
ftr-435	2640	21	consistent	consistent	ADJ
ftr-435	2640	22	70	70	NUM
ftr-435	2640	23	percent	percent	NOUN
ftr-435	2640	24	ratio	ratio	NOUN
ftr-435	2640	25	of	of	ADP
ftr-435	2640	26	net	net	ADJ
ftr-435	2640	27	evcs	evcs	NOUN
ftr-435	2641	1	[	[	X
ftr-435	2641	2	over	over	ADP
ftr-435	2641	3	claims	claim	NOUN
ftr-435	2641	4	paid	pay	VERB
ftr-435	2641	5	]	]	PUNCT
ftr-435	2641	6	retained	retain	VERB
ftr-435	2641	7	to	to	PART
ftr-435	2641	8	total	total	ADJ
ftr-435	2641	9	evcs	evcs	NOUN
ftr-435	2641	10	collected	collect	VERB
ftr-435	2641	11	judge	judge	NOUN
ftr-435	2641	12	ruwe	ruwe	PROPN
ftr-435	2641	13	did	do	AUX
ftr-435	2641	14	not	not	PART
ftr-435	2641	15	accept	accept	VERB
ftr-435	2641	16	the	the	DET
ftr-435	2641	17	ups	up	NOUN
ftr-435	2641	18	claim	claim	VERB
ftr-435	2641	19	that	that	SCONJ
ftr-435	2641	20	the	the	DET
ftr-435	2641	21	national	national	PROPN
ftr-435	2641	22	union	union	PROPN
ftr-435	2641	23	/	/	SYM
ftr-435	2641	24	opl	opl	NOUN
ftr-435	2641	25	arrangement	arrangement	NOUN
ftr-435	2641	26	sufficiently	sufficiently	ADV
ftr-435	2641	27	reduced	reduce	VERB
ftr-435	2641	28	the	the	DET
ftr-435	2641	29	risk	risk	NOUN
ftr-435	2641	30	to	to	ADP
ftr-435	2641	31	ups	up	NOUN
ftr-435	2641	32	core	core	NOUN
ftr-435	2641	33	transportation	transportation	NOUN
ftr-435	2641	34	activity	activity	NOUN
ftr-435	2641	35	assets	asset	NOUN
ftr-435	2641	36	to	to	PART
ftr-435	2641	37	have	have	VERB
ftr-435	2641	38	economic	economic	ADJ
ftr-435	2641	39	substance	substance	NOUN
ftr-435	2641	40	.	.	PUNCT
ftr-435	2642	1	finally	finally	ADV
ftr-435	2642	2	,	,	PUNCT
ftr-435	2642	3	judge	judge	PROPN
ftr-435	2642	4	ruwe	ruwe	PROPN
ftr-435	2642	5	found	find	VERB
ftr-435	2642	6	that	that	SCONJ
ftr-435	2642	7	there	there	PRON
ftr-435	2642	8	was	be	VERB
ftr-435	2642	9	contemporaneous	contemporaneous	ADJ
ftr-435	2642	10	documentation	documentation	NOUN
ftr-435	2642	11	that	that	SCONJ
ftr-435	2642	12	the	the	DET
ftr-435	2642	13	transaction	transaction	NOUN
ftr-435	2642	14	was	be	AUX
ftr-435	2642	15	tax	tax	NOUN
ftr-435	2642	16	motivated	motivate	VERB
ftr-435	2642	17	and	and	CCONJ
ftr-435	2642	18	concluded	conclude	VERB
ftr-435	2642	19	that	that	SCONJ
ftr-435	2642	20	the	the	DET
ftr-435	2642	21	arrangement	arrangement	NOUN
ftr-435	2642	22	was	be	AUX
ftr-435	2642	23	�	�	VERB
ftr-435	2642	24	done	do	VERB
ftr-435	2642	25	for	for	ADP
ftr-435	2642	26	the	the	DET
ftr-435	2642	27	purpose	purpose	NOUN
ftr-435	2642	28	of	of	ADP
ftr-435	2642	29	avoiding	avoid	VERB
ftr-435	2642	30	taxes	taxis	NOUN
ftr-435	2642	31	�	�	PROPN
ftr-435	2642	32	and	and	CCONJ
ftr-435	2642	33	�	�	PROPN
ftr-435	2642	34	had	have	VERB
ftr-435	2642	35	no	no	DET
ftr-435	2642	36	economic	economic	ADJ
ftr-435	2642	37	substance	substance	NOUN
ftr-435	2642	38	or	or	CCONJ
ftr-435	2642	39	752	752	NUM
ftr-435	2642	40	florida	florida	PROPN
ftr-435	2642	41	tax	tax	NOUN
ftr-435	2642	42	review	review	NOUN
ftr-435	2643	1	[	[	X
ftr-435	2643	2	vol.5	vol.5	NOUN
ftr-435	2643	3	:	:	PUNCT
ftr-435	2643	4	si	si	PROPN
ftr-435	2643	5	business	business	NOUN
ftr-435	2643	6	purpose	purpose	NOUN
ftr-435	2643	7	.	.	PUNCT
ftr-435	2644	1	�	�	PROPN
ftr-435	2644	2	to	to	PART
ftr-435	2644	3	top	top	VERB
ftr-435	2644	4	it	it	PRON
ftr-435	2644	5	off	off	ADP
ftr-435	2644	6	,	,	PUNCT
ftr-435	2644	7	because	because	SCONJ
ftr-435	2644	8	the	the	DET
ftr-435	2644	9	evc	evc	PROPN
ftr-435	2644	10	restructuring	restructuring	NOUN
ftr-435	2644	11	was	be	AUX
ftr-435	2644	12	a	a	DET
ftr-435	2644	13	sham	sham	ADJ
ftr-435	2644	14	transaction	transaction	NOUN
ftr-435	2644	15	,	,	PUNCT
ftr-435	2644	16	the	the	DET
ftr-435	2644	17	court	court	NOUN
ftr-435	2644	18	denied	deny	VERB
ftr-435	2644	19	ups	ups	PROPN
ftr-435	2644	20	�	�	PROPN
ftr-435	2644	21	s	s	PART
ftr-435	2644	22	deduction	deduction	NOUN
ftr-435	2644	23	for	for	ADP
ftr-435	2644	24	approximately	approximately	ADV
ftr-435	2644	25	$	$	SYM
ftr-435	2644	26	1	1	NUM
ftr-435	2644	27	million	million	NUM
ftr-435	2644	28	retained	retain	VERB
ftr-435	2644	29	by	by	ADP
ftr-435	2644	30	national	national	ADJ
ftr-435	2644	31	union	union	PROPN
ftr-435	2644	32	.	.	PUNCT
ftr-435	2645	1	and	and	CCONJ
ftr-435	2645	2	for	for	ADP
ftr-435	2645	3	the	the	DET
ftr-435	2645	4	inevitable	inevitable	ADJ
ftr-435	2645	5	icing	icing	NOUN
ftr-435	2645	6	on	on	ADP
ftr-435	2645	7	the	the	DET
ftr-435	2645	8	irs	irs	PROPN
ftr-435	2645	9	�	�	PROPN
ftr-435	2645	10	s	s	PART
ftr-435	2645	11	cake	cake	NOUN
ftr-435	2645	12	negligence	negligence	NOUN
ftr-435	2645	13	and	and	CCONJ
ftr-435	2645	14	substantial	substantial	ADJ
ftr-435	2645	15	understatement	understatement	NOUN
ftr-435	2645	16	penalties	penalty	NOUN
ftr-435	2645	17	,	,	PUNCT
ftr-435	2645	18	plus	plus	CCONJ
ftr-435	2645	19	increased	increase	VERB
ftr-435	2645	20	interest	interest	NOUN
ftr-435	2645	21	for	for	ADP
ftr-435	2645	22	tax	tax	NOUN
ftr-435	2645	23	-	-	PUNCT
ftr-435	2645	24	motivated	motivate	VERB
ftr-435	2645	25	transactions	transaction	NOUN
ftr-435	2645	26	,	,	PUNCT
ftr-435	2645	27	were	be	AUX
ftr-435	2645	28	sustained	sustain	VERB
ftr-435	2645	29	.	.	PUNCT
ftr-435	2646	1	b.	b.	PROPN
ftr-435	2646	2	mercy	mercy	NOUN
ftr-435	2646	3	indeed	indeed	ADV
ftr-435	2646	4	,	,	PUNCT
ftr-435	2646	5	eleventh	eleventh	ADJ
ftr-435	2646	6	circuit	circuit	NOUN
ftr-435	2646	7	reverses	reverse	VERB
ftr-435	2646	8	.	.	PUNCT
ftr-435	2647	1	was	be	AUX
ftr-435	2647	2	gregory	gregory	PROPN
ftr-435	2647	3	a	a	DET
ftr-435	2647	4	pyrrhic	pyrrhic	ADJ
ftr-435	2647	5	victory	victory	NOUN
ftr-435	2647	6	for	for	ADP
ftr-435	2647	7	the	the	DET
ftr-435	2647	8	government	government	NOUN
ftr-435	2647	9	?	?	PUNCT
ftr-435	2648	1	ups	up	NOUN
ftr-435	2648	2	rejoices	rejoice	VERB
ftr-435	2648	3	.	.	PUNCT
ftr-435	2649	1	but	but	CCONJ
ftr-435	2649	2	eleventh	eleventh	ADJ
ftr-435	2649	3	circuit	circuit	NOUN
ftr-435	2649	4	remands	remand	NOUN
ftr-435	2649	5	for	for	ADP
ftr-435	2649	6	consideration	consideration	NOUN
ftr-435	2649	7	of	of	ADP
ftr-435	2649	8	the	the	DET
ftr-435	2649	9	§	§	ADJ
ftr-435	2649	10	482	482	NUM
ftr-435	2649	11	issue	issue	NOUN
ftr-435	2649	12	.	.	PUNCT
ftr-435	2650	1	more	more	ADJ
ftr-435	2650	2	news	news	NOUN
ftr-435	2650	3	to	to	PART
ftr-435	2650	4	follow	follow	VERB
ftr-435	2650	5	?	?	PUNCT
ftr-435	2651	1	the	the	DET
ftr-435	2651	2	eleventh	eleventh	ADJ
ftr-435	2651	3	circuit	circuit	NOUN
ftr-435	2651	4	(	(	PUNCT
ftr-435	2651	5	judge	judge	NOUN
ftr-435	2651	6	cox	cox	PROPN
ftr-435	2651	7	)	)	PUNCT
ftr-435	2651	8	held	hold	VERB
ftr-435	2651	9	that	that	SCONJ
ftr-435	2651	10	the	the	DET
ftr-435	2651	11	arrangement	arrangement	NOUN
ftr-435	2651	12	�	�	PROPN
ftr-435	2651	13	had	have	VERB
ftr-435	2651	14	sufficient	sufficient	ADJ
ftr-435	2651	15	economic	economic	ADJ
ftr-435	2651	16	substance	substance	NOUN
ftr-435	2651	17	to	to	PART
ftr-435	2651	18	merit	merit	VERB
ftr-435	2651	19	respect	respect	NOUN
ftr-435	2651	20	in	in	ADP
ftr-435	2651	21	taxation	taxation	NOUN
ftr-435	2651	22	.	.	PUNCT
ftr-435	2652	1	�	�	PROPN
ftr-435	2652	2	it	it	PRON
ftr-435	2652	3	created	create	VERB
ftr-435	2652	4	an	an	DET
ftr-435	2652	5	obligation	obligation	NOUN
ftr-435	2652	6	enforceable	enforceable	ADJ
ftr-435	2652	7	by	by	ADP
ftr-435	2652	8	an	an	DET
ftr-435	2652	9	unrelated	unrelated	ADJ
ftr-435	2652	10	party	party	NOUN
ftr-435	2652	11	,	,	PUNCT
ftr-435	2652	12	national	national	PROPN
ftr-435	2652	13	union	union	PROPN
ftr-435	2652	14	.	.	PUNCT
ftr-435	2653	1	ups	up	NOUN
ftr-435	2653	2	and	and	CCONJ
ftr-435	2653	3	national	national	PROPN
ftr-435	2653	4	union	union	PROPN
ftr-435	2653	5	had	have	VERB
ftr-435	2653	6	real	real	ADJ
ftr-435	2653	7	insurance	insurance	NOUN
ftr-435	2653	8	policies	policy	NOUN
ftr-435	2653	9	that	that	PRON
ftr-435	2653	10	gave	give	VERB
ftr-435	2653	11	national	national	PROPN
ftr-435	2653	12	union	union	PROPN
ftr-435	2653	13	the	the	DET
ftr-435	2653	14	right	right	NOUN
ftr-435	2653	15	to	to	PART
ftr-435	2653	16	receive	receive	VERB
ftr-435	2653	17	the	the	DET
ftr-435	2653	18	evcs	evcs	NOUN
ftr-435	2653	19	that	that	PRON
ftr-435	2653	20	ups	up	NOUN
ftr-435	2653	21	collected	collect	VERB
ftr-435	2653	22	.	.	PUNCT
ftr-435	2654	1	the	the	DET
ftr-435	2654	2	court	court	NOUN
ftr-435	2654	3	noted	note	VERB
ftr-435	2654	4	that	that	SCONJ
ftr-435	2654	5	,	,	PUNCT
ftr-435	2654	6	contrary	contrary	ADV
ftr-435	2654	7	to	to	ADP
ftr-435	2654	8	the	the	DET
ftr-435	2654	9	tax	tax	NOUN
ftr-435	2654	10	court	court	NOUN
ftr-435	2654	11	�	�	PROPN
ftr-435	2654	12	s	s	PART
ftr-435	2654	13	opinion	opinion	NOUN
ftr-435	2654	14	,	,	PUNCT
ftr-435	2654	15	opl	opl	NOUN
ftr-435	2654	16	was	be	AUX
ftr-435	2654	17	an	an	DET
ftr-435	2654	18	independently	independently	ADV
ftr-435	2654	19	taxable	taxable	ADJ
ftr-435	2654	20	entity	entity	NOUN
ftr-435	2654	21	not	not	PART
ftr-435	2654	22	under	under	ADP
ftr-435	2654	23	ups	up	NOUN
ftr-435	2654	24	�	�	PROPN
ftr-435	2654	25	s	s	PART
ftr-435	2654	26	control	control	NOUN
ftr-435	2654	27	and	and	CCONJ
ftr-435	2654	28	ups	up	NOUN
ftr-435	2654	29	lost	lose	VERB
ftr-435	2654	30	the	the	DET
ftr-435	2654	31	stream	stream	NOUN
ftr-435	2654	32	of	of	ADP
ftr-435	2654	33	income	income	NOUN
ftr-435	2654	34	it	it	PRON
ftr-435	2654	35	had	have	AUX
ftr-435	2654	36	earlier	early	ADV
ftr-435	2654	37	gained	gain	VERB
ftr-435	2654	38	from	from	ADP
ftr-435	2654	39	the	the	DET
ftr-435	2654	40	excess	excess	ADJ
ftr-435	2654	41	-	-	PUNCT
ftr-435	2654	42	value	value	NOUN
ftr-435	2654	43	charges	charge	NOUN
ftr-435	2654	44	.	.	PUNCT
ftr-435	2655	1	the	the	DET
ftr-435	2655	2	court	court	NOUN
ftr-435	2655	3	therefore	therefore	ADV
ftr-435	2655	4	concluded	conclude	VERB
ftr-435	2655	5	that	that	SCONJ
ftr-435	2655	6	the	the	DET
ftr-435	2655	7	transaction	transaction	NOUN
ftr-435	2655	8	was	be	AUX
ftr-435	2655	9	not	not	PART
ftr-435	2655	10	a	a	DET
ftr-435	2655	11	sham	sham	ADJ
ftr-435	2655	12	transfer	transfer	NOUN
ftr-435	2655	13	in	in	ADP
ftr-435	2655	14	which	which	PRON
ftr-435	2655	15	the	the	DET
ftr-435	2655	16	taxpayer	taxpayer	NOUN
ftr-435	2655	17	retained	retain	VERB
ftr-435	2655	18	the	the	DET
ftr-435	2655	19	benefits	benefit	NOUN
ftr-435	2655	20	of	of	ADP
ftr-435	2655	21	the	the	DET
ftr-435	2655	22	income	income	NOUN
ftr-435	2655	23	forgone	forgone	NOUN
ftr-435	2655	24	.	.	PUNCT
ftr-435	2656	1	�	�	PROPN
ftr-435	2656	2	the	the	DET
ftr-435	2656	3	eleventh	eleventh	ADJ
ftr-435	2656	4	circuit	circuit	NOUN
ftr-435	2656	5	concluded	conclude	VERB
ftr-435	2656	6	the	the	DET
ftr-435	2656	7	insurance	insurance	NOUN
ftr-435	2656	8	policy	policy	NOUN
ftr-435	2656	9	between	between	ADP
ftr-435	2656	10	ups	up	NOUN
ftr-435	2656	11	and	and	CCONJ
ftr-435	2656	12	national	national	PROPN
ftr-435	2656	13	union	union	PROPN
ftr-435	2656	14	was	be	AUX
ftr-435	2656	15	a	a	DET
ftr-435	2656	16	�	�	NOUN
ftr-435	2656	17	real	real	ADJ
ftr-435	2656	18	insurance	insurance	NOUN
ftr-435	2656	19	policy	policy	NOUN
ftr-435	2656	20	.	.	PUNCT
ftr-435	2656	21	.	.	PUNCT
ftr-435	2656	22	.	.	PUNCT
ftr-435	2657	1	that	that	PRON
ftr-435	2657	2	gave	give	VERB
ftr-435	2657	3	national	national	PROPN
ftr-435	2657	4	union	union	PROPN
ftr-435	2657	5	the	the	DET
ftr-435	2657	6	right	right	NOUN
ftr-435	2657	7	to	to	PART
ftr-435	2657	8	receive	receive	VERB
ftr-435	2657	9	the	the	DET
ftr-435	2657	10	excess	excess	ADJ
ftr-435	2657	11	-	-	PUNCT
ftr-435	2657	12	value	value	NOUN
ftr-435	2657	13	charges	charge	NOUN
ftr-435	2657	14	that	that	SCONJ
ftr-435	2657	15	ups	up	NOUN
ftr-435	2657	16	collected	collect	VERB
ftr-435	2657	17	.	.	PUNCT
ftr-435	2658	1	�	�	PROPN
ftr-435	2658	2	that	that	SCONJ
ftr-435	2658	3	national	national	PROPN
ftr-435	2658	4	union	union	PROPN
ftr-435	2658	5	faced	face	VERB
ftr-435	2658	6	�	�	PROPN
ftr-435	2658	7	slim	slim	ADJ
ftr-435	2658	8	�	�	PROPN
ftr-435	2658	9	odds	odd	NOUN
ftr-435	2658	10	of	of	ADP
ftr-435	2658	11	losing	lose	VERB
ftr-435	2658	12	money	money	NOUN
ftr-435	2658	13	did	do	AUX
ftr-435	2658	14	not	not	PART
ftr-435	2658	15	affect	affect	VERB
ftr-435	2658	16	that	that	DET
ftr-435	2658	17	conclusion	conclusion	NOUN
ftr-435	2658	18	,	,	PUNCT
ftr-435	2658	19	and	and	CCONJ
ftr-435	2658	20	�	�	NOUN
ftr-435	2659	1	[	[	X
ftr-435	2659	2	a	a	X
ftr-435	2659	3	]	]	X
ftr-435	2659	4	history	history	NOUN
ftr-435	2659	5	of	of	ADP
ftr-435	2659	6	not	not	PART
ftr-435	2659	7	losing	lose	VERB
ftr-435	2659	8	money	money	NOUN
ftr-435	2659	9	on	on	ADP
ftr-435	2659	10	a	a	DET
ftr-435	2659	11	policy	policy	NOUN
ftr-435	2659	12	is	be	AUX
ftr-435	2659	13	no	no	DET
ftr-435	2659	14	guarantee	guarantee	NOUN
ftr-435	2659	15	of	of	ADP
ftr-435	2659	16	such	such	DET
ftr-435	2659	17	a	a	DET
ftr-435	2659	18	future	future	NOUN
ftr-435	2659	19	.	.	PUNCT
ftr-435	2660	1	�	�	PROPN
ftr-435	2660	2	�	�	PROPN
ftr-435	2660	3	even	even	ADV
ftr-435	2660	4	if	if	SCONJ
ftr-435	2660	5	national	national	ADJ
ftr-435	2660	6	union	union	NOUN
ftr-435	2660	7	was	be	AUX
ftr-435	2660	8	merely	merely	ADV
ftr-435	2660	9	a	a	DET
ftr-435	2660	10	conduit	conduit	NOUN
ftr-435	2660	11	for	for	ADP
ftr-435	2660	12	transmission	transmission	NOUN
ftr-435	2660	13	of	of	ADP
ftr-435	2660	14	the	the	DET
ftr-435	2660	15	excess	excess	ADJ
ftr-435	2660	16	-	-	PUNCT
ftr-435	2660	17	value	value	NOUN
ftr-435	2660	18	payments	payment	NOUN
ftr-435	2660	19	from	from	ADP
ftr-435	2660	20	ups	up	NOUN
ftr-435	2660	21	to	to	ADP
ftr-435	2660	22	opl	opl	NOUN
ftr-435	2660	23	,	,	PUNCT
ftr-435	2660	24	the	the	DET
ftr-435	2660	25	court	court	NOUN
ftr-435	2660	26	considered	consider	VERB
ftr-435	2660	27	opl	opl	NOUN
ftr-435	2660	28	to	to	PART
ftr-435	2660	29	be	be	AUX
ftr-435	2660	30	independently	independently	ADV
ftr-435	2660	31	taxable	taxable	ADJ
ftr-435	2660	32	entity	entity	NOUN
ftr-435	2660	33	that	that	PRON
ftr-435	2660	34	was	be	AUX
ftr-435	2660	35	not	not	PART
ftr-435	2660	36	under	under	ADP
ftr-435	2660	37	ups	up	NOUN
ftr-435	2660	38	�	�	PROPN
ftr-435	2660	39	s	s	PART
ftr-435	2660	40	control	control	NOUN
ftr-435	2660	41	.	.	PUNCT
ftr-435	2661	1	ups	up	NOUN
ftr-435	2661	2	really	really	ADV
ftr-435	2661	3	did	do	AUX
ftr-435	2661	4	lose	lose	VERB
ftr-435	2661	5	the	the	DET
ftr-435	2661	6	income	income	NOUN
ftr-435	2661	7	it	it	PRON
ftr-435	2661	8	previously	previously	ADV
ftr-435	2661	9	reaped	reap	VERB
ftr-435	2661	10	from	from	ADP
ftr-435	2661	11	excess	excess	ADJ
ftr-435	2661	12	-	-	PUNCT
ftr-435	2661	13	value	value	NOUN
ftr-435	2661	14	charges	charge	NOUN
ftr-435	2661	15	.	.	PUNCT
ftr-435	2662	1	the	the	DET
ftr-435	2662	2	court	court	NOUN
ftr-435	2662	3	found	find	VERB
ftr-435	2662	4	this	this	DET
ftr-435	2662	5	fact	fact	NOUN
ftr-435	2662	6	to	to	PART
ftr-435	2662	7	distinguish	distinguish	VERB
ftr-435	2662	8	the	the	DET
ftr-435	2662	9	case	case	NOUN
ftr-435	2662	10	�	�	PROPN
ftr-435	2662	11	from	from	ADP
ftr-435	2662	12	the	the	DET
ftr-435	2662	13	paradigmatic	paradigmatic	ADJ
ftr-435	2662	14	sham	sham	ADJ
ftr-435	2662	15	transfers	transfer	NOUN
ftr-435	2662	16	of	of	ADP
ftr-435	2662	17	income	income	NOUN
ftr-435	2662	18	,	,	PUNCT
ftr-435	2662	19	in	in	ADP
ftr-435	2662	20	which	which	PRON
ftr-435	2662	21	the	the	DET
ftr-435	2662	22	taxpayer	taxpayer	NOUN
ftr-435	2662	23	retains	retain	VERB
ftr-435	2662	24	the	the	DET
ftr-435	2662	25	benefits	benefit	NOUN
ftr-435	2662	26	of	of	ADP
ftr-435	2662	27	the	the	DET
ftr-435	2662	28	income	income	NOUN
ftr-435	2662	29	it	it	PRON
ftr-435	2662	30	has	have	AUX
ftr-435	2662	31	ostensibly	ostensibly	ADV
ftr-435	2662	32	forgone	forgo	VERB
ftr-435	2662	33	.	.	PUNCT
ftr-435	2663	1	�	�	PROPN
ftr-435	2663	2	�	�	PROPN
ftr-435	2663	3	finally	finally	ADV
ftr-435	2663	4	,	,	PUNCT
ftr-435	2663	5	the	the	DET
ftr-435	2663	6	eleventh	eleventh	ADJ
ftr-435	2663	7	circuit	circuit	NOUN
ftr-435	2663	8	found	find	VERB
ftr-435	2663	9	that	that	SCONJ
ftr-435	2663	10	the	the	DET
ftr-435	2663	11	tax	tax	NOUN
ftr-435	2663	12	court	court	NOUN
ftr-435	2663	13	had	have	AUX
ftr-435	2663	14	misapplied	misapply	VERB
ftr-435	2663	15	the	the	DET
ftr-435	2663	16	business	business	NOUN
ftr-435	2663	17	purpose	purpose	NOUN
ftr-435	2663	18	test	test	NOUN
ftr-435	2663	19	.	.	PUNCT
ftr-435	2664	1	the	the	DET
ftr-435	2664	2	appearance	appearance	NOUN
ftr-435	2664	3	of	of	ADP
ftr-435	2664	4	the	the	DET
ftr-435	2664	5	evc	evc	PROPN
ftr-435	2664	6	transactions	transaction	NOUN
ftr-435	2664	7	to	to	ADP
ftr-435	2664	8	customers	customer	NOUN
ftr-435	2664	9	was	be	AUX
ftr-435	2664	10	not	not	PART
ftr-435	2664	11	relevant	relevant	ADJ
ftr-435	2664	12	.	.	PUNCT
ftr-435	2664	13	.	.	PUNCT
ftr-435	2664	14	.	.	PUNCT
ftr-435	2664	15	.	.	PUNCT
ftr-435	2665	1	the	the	DET
ftr-435	2665	2	tax	tax	NOUN
ftr-435	2665	3	court	court	NOUN
ftr-435	2665	4	�	�	PROPN
ftr-435	2665	5	s	s	PART
ftr-435	2665	6	narrow	narrow	ADJ
ftr-435	2665	7	notion	notion	NOUN
ftr-435	2665	8	of	of	ADP
ftr-435	2665	9	�	�	PROPN
ftr-435	2665	10	business	business	NOUN
ftr-435	2665	11	purpose	purpose	NOUN
ftr-435	2665	12	�	�	PROPN
ftr-435	2665	13	�	�	PROPN
ftr-435	2665	14	which	which	PRON
ftr-435	2665	15	is	be	AUX
ftr-435	2665	16	admittedly	admittedly	ADV
ftr-435	2665	17	implied	imply	VERB
ftr-435	2665	18	by	by	ADP
ftr-435	2665	19	the	the	DET
ftr-435	2665	20	phrase	phrase	NOUN
ftr-435	2665	21	�	�	NOUN
ftr-435	2665	22	s	s	PART
ftr-435	2665	23	plain	plain	ADJ
ftr-435	2665	24	language	language	NOUN
ftr-435	2665	25	�	�	PROPN
ftr-435	2665	26	stretches	stretch	VERB
ftr-435	2665	27	the	the	DET
ftr-435	2665	28	economic	economic	ADJ
ftr-435	2665	29	-	-	PUNCT
ftr-435	2665	30	substance	substance	NOUN
ftr-435	2665	31	doctrine	doctrine	NOUN
ftr-435	2665	32	farther	far	ADV
ftr-435	2665	33	than	than	SCONJ
ftr-435	2665	34	it	it	PRON
ftr-435	2665	35	has	have	AUX
ftr-435	2665	36	been	be	AUX
ftr-435	2665	37	stretched	stretch	VERB
ftr-435	2665	38	.	.	PUNCT
ftr-435	2666	1	a	a	DET
ftr-435	2666	2	�	�	PROPN
ftr-435	2666	3	business	business	NOUN
ftr-435	2666	4	purpose	purpose	NOUN
ftr-435	2666	5	�	�	PROPN
ftr-435	2666	6	does	do	AUX
ftr-435	2666	7	not	not	PART
ftr-435	2666	8	mean	mean	VERB
ftr-435	2666	9	a	a	DET
ftr-435	2666	10	reason	reason	NOUN
ftr-435	2666	11	for	for	ADP
ftr-435	2666	12	a	a	DET
ftr-435	2666	13	transaction	transaction	NOUN
ftr-435	2666	14	that	that	PRON
ftr-435	2666	15	is	be	AUX
ftr-435	2666	16	free	free	ADJ
ftr-435	2666	17	of	of	ADP
ftr-435	2666	18	tax	tax	NOUN
ftr-435	2666	19	considerations	consideration	NOUN
ftr-435	2666	20	.	.	PUNCT
ftr-435	2667	1	rather	rather	ADV
ftr-435	2667	2	,	,	PUNCT
ftr-435	2667	3	a	a	DET
ftr-435	2667	4	transaction	transaction	NOUN
ftr-435	2667	5	has	have	VERB
ftr-435	2667	6	a	a	DET
ftr-435	2667	7	�	�	NOUN
ftr-435	2667	8	business	business	NOUN
ftr-435	2667	9	purpose	purpose	NOUN
ftr-435	2667	10	,	,	PUNCT
ftr-435	2667	11	�	�	PROPN
ftr-435	2667	12	when	when	SCONJ
ftr-435	2667	13	we	we	PRON
ftr-435	2667	14	are	be	AUX
ftr-435	2667	15	talking	talk	VERB
ftr-435	2667	16	2002	2002	NUM
ftr-435	2667	17	]	]	PUNCT
ftr-435	2667	18	recent	recent	ADJ
ftr-435	2667	19	developments	development	NOUN
ftr-435	2667	20	in	in	ADP
ftr-435	2667	21	federal	federal	ADJ
ftr-435	2667	22	income	income	NOUN
ftr-435	2667	23	taxation	taxation	NOUN
ftr-435	2667	24	753	753	NUM
ftr-435	2667	25	about	about	ADP
ftr-435	2667	26	a	a	DET
ftr-435	2667	27	going	go	VERB
ftr-435	2667	28	concern	concern	NOUN
ftr-435	2667	29	like	like	ADP
ftr-435	2667	30	ups	up	NOUN
ftr-435	2667	31	,	,	PUNCT
ftr-435	2667	32	as	as	ADV
ftr-435	2667	33	long	long	ADV
ftr-435	2667	34	as	as	SCONJ
ftr-435	2667	35	it	it	PRON
ftr-435	2667	36	figures	figure	VERB
ftr-435	2667	37	in	in	ADP
ftr-435	2667	38	a	a	DET
ftr-435	2667	39	bona	bona	ADJ
ftr-435	2667	40	fide	fide	NOUN
ftr-435	2667	41	,	,	PUNCT
ftr-435	2667	42	profit	profit	NOUN
ftr-435	2667	43	-	-	PUNCT
ftr-435	2667	44	seeking	seek	VERB
ftr-435	2667	45	business	business	NOUN
ftr-435	2667	46	.	.	PUNCT
ftr-435	2668	1	see	see	VERB
ftr-435	2668	2	acm	acm	PROPN
ftr-435	2668	3	p	p	NOUN
ftr-435	2668	4	�	�	PROPN
ftr-435	2668	5	ship	ship	NOUN
ftr-435	2668	6	v.	v.	PROPN
ftr-435	2668	7	commissioner	commissioner	NOUN
ftr-435	2668	8	,	,	PUNCT
ftr-435	2668	9	157	157	NUM
ftr-435	2668	10	f.3d	f.3d	NUM
ftr-435	2668	11	231	231	NUM
ftr-435	2668	12	,	,	PUNCT
ftr-435	2668	13	251	251	NUM
ftr-435	2668	14	(	(	PUNCT
ftr-435	2668	15	3d	3d	NUM
ftr-435	2668	16	cir	cir	NOUN
ftr-435	2668	17	.	.	PUNCT
ftr-435	2668	18	1998	1998	NUM
ftr-435	2668	19	)	)	PUNCT
ftr-435	2668	20	.	.	PUNCT
ftr-435	2669	1	this	this	DET
ftr-435	2669	2	concept	concept	NOUN
ftr-435	2669	3	of	of	ADP
ftr-435	2669	4	�	�	PROPN
ftr-435	2669	5	business	business	NOUN
ftr-435	2669	6	purpose	purpose	NOUN
ftr-435	2669	7	�	�	PROPN
ftr-435	2669	8	is	be	AUX
ftr-435	2669	9	a	a	DET
ftr-435	2669	10	necessary	necessary	ADJ
ftr-435	2669	11	corollary	corollary	NOUN
ftr-435	2669	12	to	to	ADP
ftr-435	2669	13	the	the	DET
ftr-435	2669	14	venerable	venerable	ADJ
ftr-435	2669	15	axiom	axiom	NOUN
ftr-435	2669	16	that	that	SCONJ
ftr-435	2669	17	tax	tax	NOUN
ftr-435	2669	18	-	-	PUNCT
ftr-435	2669	19	planning	planning	NOUN
ftr-435	2669	20	is	be	AUX
ftr-435	2669	21	permissible	permissible	ADJ
ftr-435	2669	22	.	.	PUNCT
ftr-435	2670	1	see	see	VERB
ftr-435	2670	2	gregory	gregory	PROPN
ftr-435	2670	3	v.	v.	ADP
ftr-435	2670	4	helvering	helvering	PROPN
ftr-435	2670	5	,	,	PUNCT
ftr-435	2670	6	293	293	NUM
ftr-435	2670	7	u.s	u.s	PROPN
ftr-435	2670	8	.	.	PROPN
ftr-435	2670	9	465	465	NUM
ftr-435	2670	10	,	,	PUNCT
ftr-435	2670	11	469	469	NUM
ftr-435	2670	12	,	,	PUNCT
ftr-435	2670	13	55	55	NUM
ftr-435	2670	14	s.	s.	PROPN
ftr-435	2670	15	ct	ct	PROPN
ftr-435	2670	16	.	.	PROPN
ftr-435	2670	17	266	266	NUM
ftr-435	2670	18	,	,	PUNCT
ftr-435	2670	19	267	267	NUM
ftr-435	2670	20	(	(	PUNCT
ftr-435	2670	21	1935	1935	NUM
ftr-435	2670	22	)	)	PUNCT
ftr-435	2670	23	(	(	PUNCT
ftr-435	2670	24	�	�	X
ftr-435	2670	25	the	the	DET
ftr-435	2670	26	legal	legal	ADJ
ftr-435	2670	27	right	right	NOUN
ftr-435	2670	28	of	of	ADP
ftr-435	2670	29	a	a	DET
ftr-435	2670	30	taxpayer	taxpayer	NOUN
ftr-435	2670	31	to	to	PART
ftr-435	2670	32	decrease	decrease	VERB
ftr-435	2670	33	the	the	DET
ftr-435	2670	34	amount	amount	NOUN
ftr-435	2670	35	of	of	ADP
ftr-435	2670	36	what	what	PRON
ftr-435	2670	37	otherwise	otherwise	ADV
ftr-435	2670	38	would	would	AUX
ftr-435	2670	39	be	be	AUX
ftr-435	2670	40	his	his	PRON
ftr-435	2670	41	taxes	taxis	NOUN
ftr-435	2670	42	,	,	PUNCT
ftr-435	2670	43	or	or	CCONJ
ftr-435	2670	44	altogether	altogether	ADV
ftr-435	2670	45	avoid	avoid	VERB
ftr-435	2670	46	them	they	PRON
ftr-435	2670	47	,	,	PUNCT
ftr-435	2670	48	by	by	ADP
ftr-435	2670	49	means	mean	NOUN
ftr-435	2670	50	which	which	PRON
ftr-435	2670	51	the	the	DET
ftr-435	2670	52	law	law	NOUN
ftr-435	2670	53	permits	permit	VERB
ftr-435	2670	54	,	,	PUNCT
ftr-435	2670	55	can	can	AUX
ftr-435	2670	56	not	not	PART
ftr-435	2670	57	be	be	AUX
ftr-435	2670	58	doubted	doubt	VERB
ftr-435	2670	59	.	.	PUNCT
ftr-435	2670	60	�	�	PROPN
ftr-435	2670	61	)	)	PUNCT
ftr-435	2670	62	.	.	PUNCT
ftr-435	2671	1	the	the	DET
ftr-435	2671	2	code	code	NOUN
ftr-435	2671	3	treats	treat	VERB
ftr-435	2671	4	lots	lot	NOUN
ftr-435	2671	5	of	of	ADP
ftr-435	2671	6	categories	category	NOUN
ftr-435	2671	7	of	of	ADP
ftr-435	2671	8	economically	economically	ADV
ftr-435	2671	9	similar	similar	ADJ
ftr-435	2671	10	behavior	behavior	NOUN
ftr-435	2671	11	differently	differently	ADV
ftr-435	2671	12	.	.	PUNCT
ftr-435	2671	13	.	.	PUNCT
ftr-435	2671	14	.	.	PUNCT
ftr-435	2672	1	.	.	PUNCT
ftr-435	2673	1	there	there	PRON
ftr-435	2673	2	may	may	AUX
ftr-435	2673	3	be	be	AUX
ftr-435	2673	4	no	no	DET
ftr-435	2673	5	tax	tax	NOUN
ftr-435	2673	6	-	-	PUNCT
ftr-435	2673	7	independent	independent	ADJ
ftr-435	2673	8	reason	reason	NOUN
ftr-435	2673	9	for	for	SCONJ
ftr-435	2673	10	a	a	DET
ftr-435	2673	11	taxpayer	taxpayer	NOUN
ftr-435	2673	12	to	to	PART
ftr-435	2673	13	choose	choose	VERB
ftr-435	2673	14	between	between	ADP
ftr-435	2673	15	these	these	DET
ftr-435	2673	16	different	different	ADJ
ftr-435	2673	17	ways	way	NOUN
ftr-435	2673	18	of	of	ADP
ftr-435	2673	19	financing	finance	VERB
ftr-435	2673	20	the	the	DET
ftr-435	2673	21	business	business	NOUN
ftr-435	2673	22	,	,	PUNCT
ftr-435	2673	23	but	but	CCONJ
ftr-435	2673	24	it	it	PRON
ftr-435	2673	25	does	do	AUX
ftr-435	2673	26	not	not	PART
ftr-435	2673	27	mean	mean	VERB
ftr-435	2673	28	that	that	SCONJ
ftr-435	2673	29	the	the	DET
ftr-435	2673	30	taxpayer	taxpayer	NOUN
ftr-435	2673	31	lacks	lack	VERB
ftr-435	2673	32	a	a	DET
ftr-435	2673	33	�	�	NOUN
ftr-435	2673	34	business	business	NOUN
ftr-435	2673	35	purpose	purpose	NOUN
ftr-435	2673	36	.	.	PUNCT
ftr-435	2674	1	�	�	PROPN
ftr-435	2674	2	to	to	PART
ftr-435	2674	3	conclude	conclude	VERB
ftr-435	2674	4	otherwise	otherwise	ADV
ftr-435	2674	5	would	would	AUX
ftr-435	2674	6	prohibit	prohibit	VERB
ftr-435	2674	7	taxplanning	taxplanne	VERB
ftr-435	2674	8	.	.	PUNCT
ftr-435	2674	9	.	.	PUNCT
ftr-435	2674	10	.	.	PUNCT
ftr-435	2674	11	.	.	PUNCT
ftr-435	2675	1	the	the	DET
ftr-435	2675	2	transaction	transaction	NOUN
ftr-435	2675	3	under	under	ADP
ftr-435	2675	4	challenge	challenge	NOUN
ftr-435	2675	5	here	here	ADV
ftr-435	2675	6	simply	simply	ADV
ftr-435	2675	7	altered	alter	VERB
ftr-435	2675	8	the	the	DET
ftr-435	2675	9	form	form	NOUN
ftr-435	2675	10	of	of	ADP
ftr-435	2675	11	an	an	DET
ftr-435	2675	12	existing	exist	VERB
ftr-435	2675	13	,	,	PUNCT
ftr-435	2675	14	bona	bona	ADJ
ftr-435	2675	15	fide	fide	ADJ
ftr-435	2675	16	business	business	NOUN
ftr-435	2675	17	,	,	PUNCT
ftr-435	2675	18	and	and	CCONJ
ftr-435	2675	19	this	this	DET
ftr-435	2675	20	case	case	NOUN
ftr-435	2675	21	therefore	therefore	ADV
ftr-435	2675	22	falls	fall	VERB
ftr-435	2675	23	in	in	ADP
ftr-435	2675	24	with	with	ADP
ftr-435	2675	25	those	those	PRON
ftr-435	2675	26	that	that	PRON
ftr-435	2675	27	find	find	VERB
ftr-435	2675	28	an	an	DET
ftr-435	2675	29	adequate	adequate	ADJ
ftr-435	2675	30	business	business	NOUN
ftr-435	2675	31	purpose	purpose	NOUN
ftr-435	2675	32	to	to	PART
ftr-435	2675	33	neutralize	neutralize	VERB
ftr-435	2675	34	any	any	DET
ftr-435	2675	35	tax	tax	NOUN
ftr-435	2675	36	-	-	PUNCT
ftr-435	2675	37	avoidance	avoidance	NOUN
ftr-435	2675	38	motive	motive	NOUN
ftr-435	2675	39	.	.	PUNCT
ftr-435	2676	1	�	�	PROPN
ftr-435	2676	2	judge	judge	PROPN
ftr-435	2676	3	ryskamp	ryskamp	PROPN
ftr-435	2676	4	dissented	dissent	VERB
ftr-435	2676	5	,	,	PUNCT
ftr-435	2676	6	stating	state	VERB
ftr-435	2676	7	that	that	SCONJ
ftr-435	2676	8	the	the	DET
ftr-435	2676	9	overwhelming	overwhelming	ADJ
ftr-435	2676	10	evidence	evidence	NOUN
ftr-435	2676	11	demonstrates	demonstrate	VERB
ftr-435	2676	12	that	that	SCONJ
ftr-435	2676	13	ups	up	NOUN
ftr-435	2676	14	�	�	PROPN
ftr-435	2676	15	s	s	PART
ftr-435	2676	16	reinsurance	reinsurance	NOUN
ftr-435	2676	17	arrangements	arrangement	NOUN
ftr-435	2676	18	with	with	ADP
ftr-435	2676	19	national	national	PROPN
ftr-435	2676	20	union	union	PROPN
ftr-435	2676	21	and	and	CCONJ
ftr-435	2676	22	opl	opl	NOUN
ftr-435	2676	23	had	have	VERB
ftr-435	2676	24	no	no	DET
ftr-435	2676	25	economic	economic	ADJ
ftr-435	2676	26	significance	significance	NOUN
ftr-435	2676	27	or	or	CCONJ
ftr-435	2676	28	business	business	NOUN
ftr-435	2676	29	purpose	purpose	NOUN
ftr-435	2676	30	outside	outside	ADP
ftr-435	2676	31	of	of	ADP
ftr-435	2676	32	ups	up	NOUN
ftr-435	2676	33	�	�	PROPN
ftr-435	2676	34	s	s	PART
ftr-435	2676	35	desire	desire	NOUN
ftr-435	2676	36	to	to	PART
ftr-435	2676	37	avoid	avoid	VERB
ftr-435	2676	38	federal	federal	ADJ
ftr-435	2676	39	income	income	NOUN
ftr-435	2676	40	and	and	CCONJ
ftr-435	2676	41	was	be	AUX
ftr-435	2676	42	therefore	therefore	ADV
ftr-435	2676	43	a	a	DET
ftr-435	2676	44	sham	sham	ADJ
ftr-435	2676	45	transaction	transaction	NOUN
ftr-435	2676	46	.	.	PUNCT
ftr-435	2677	1	5	5	X
ftr-435	2677	2	.	.	X
ftr-435	2677	3	corporate	corporate	ADJ
ftr-435	2677	4	owned	own	VERB
ftr-435	2677	5	life	life	NOUN
ftr-435	2677	6	insurance	insurance	NOUN
ftr-435	2677	7	(	(	PUNCT
ftr-435	2677	8	�	�	NOUN
ftr-435	2677	9	coli	coli	NOUN
ftr-435	2677	10	�	�	NOUN
ftr-435	2677	11	)	)	PUNCT
ftr-435	2677	12	a.	a.	NOUN
ftr-435	2677	13	deductions	deduction	NOUN
ftr-435	2677	14	for	for	ADP
ftr-435	2677	15	interest	interest	NOUN
ftr-435	2677	16	on	on	ADP
ftr-435	2677	17	policy	policy	NOUN
ftr-435	2677	18	loans	loan	NOUN
ftr-435	2677	19	under	under	ADP
ftr-435	2677	20	winndixie	winndixie	PROPN
ftr-435	2677	21	�	�	PROPN
ftr-435	2677	22	s	s	PART
ftr-435	2677	23	pre-1996	pre-1996	ADJ
ftr-435	2677	24	hipaa	hipaa	NOUN
ftr-435	2677	25	leveraged	leveraged	ADJ
ftr-435	2677	26	coli	coli	NOUN
ftr-435	2677	27	program	program	NOUN
ftr-435	2677	28	were	be	AUX
ftr-435	2677	29	denied	deny	VERB
ftr-435	2677	30	.	.	PUNCT
ftr-435	2678	1	winndixie	winndixie	PROPN
ftr-435	2678	2	stores	stores	PROPN
ftr-435	2678	3	,	,	PUNCT
ftr-435	2678	4	inc	inc	PROPN
ftr-435	2678	5	.	.	PROPN
ftr-435	2679	1	v.	v.	PROPN
ftr-435	2679	2	commissioner	commissioner	PROPN
ftr-435	2679	3	,	,	PUNCT
ftr-435	2679	4	254	254	NUM
ftr-435	2679	5	f.3d	f.3d	NUM
ftr-435	2679	6	1313	1313	NUM
ftr-435	2679	7	,	,	PUNCT
ftr-435	2679	8	87	87	NUM
ftr-435	2679	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2679	10	2626	2626	NUM
ftr-435	2679	11	,	,	PUNCT
ftr-435	2679	12	20012	20012	NUM
ftr-435	2679	13	u.s.t.c	u.s.t.c	PROPN
ftr-435	2679	14	.	.	PROPN
ftr-435	2679	15	¶	¶	PROPN
ftr-435	2679	16	50,495	50,495	NUM
ftr-435	2679	17	(	(	PUNCT
ftr-435	2679	18	11th	11th	ADJ
ftr-435	2679	19	cir	cir	NOUN
ftr-435	2679	20	.	.	PUNCT
ftr-435	2680	1	6/28/01	6/28/01	NUM
ftr-435	2680	2	)	)	PUNCT
ftr-435	2680	3	(	(	PUNCT
ftr-435	2680	4	per	per	ADP
ftr-435	2680	5	curiam	curiam	NOUN
ftr-435	2680	6	)	)	PUNCT
ftr-435	2680	7	,	,	PUNCT
ftr-435	2680	8	aff	aff	PROPN
ftr-435	2680	9	�	�	PROPN
ftr-435	2680	10	g	g	PROPN
ftr-435	2680	11	113	113	NUM
ftr-435	2680	12	t.c	t.c	PROPN
ftr-435	2680	13	.	.	PROPN
ftr-435	2680	14	254	254	NUM
ftr-435	2680	15	(	(	PUNCT
ftr-435	2680	16	10/19/99	10/19/99	NUM
ftr-435	2680	17	)	)	PUNCT
ftr-435	2680	18	.	.	PUNCT
ftr-435	2681	1	in	in	ADP
ftr-435	2681	2	1993	1993	NUM
ftr-435	2681	3	,	,	PUNCT
ftr-435	2681	4	taxpayer	taxpayer	NOUN
ftr-435	2681	5	entered	enter	VERB
ftr-435	2681	6	into	into	ADP
ftr-435	2681	7	a	a	DET
ftr-435	2681	8	broad	broad	ADV
ftr-435	2681	9	-	-	PUNCT
ftr-435	2681	10	based	base	VERB
ftr-435	2681	11	leveraged	leveraged	ADJ
ftr-435	2681	12	corporateowned	corporateowne	VERB
ftr-435	2681	13	life	life	NOUN
ftr-435	2681	14	insurance	insurance	NOUN
ftr-435	2681	15	group	group	NOUN
ftr-435	2681	16	plan	plan	NOUN
ftr-435	2681	17	covering	cover	VERB
ftr-435	2681	18	approximately	approximately	ADV
ftr-435	2681	19	36,000	36,000	NUM
ftr-435	2681	20	of	of	ADP
ftr-435	2681	21	its	its	PRON
ftr-435	2681	22	employees	employee	NOUN
ftr-435	2681	23	.	.	PUNCT
ftr-435	2682	1	the	the	DET
ftr-435	2682	2	decision	decision	NOUN
ftr-435	2682	3	to	to	PART
ftr-435	2682	4	shift	shift	VERB
ftr-435	2682	5	from	from	ADP
ftr-435	2682	6	its	its	PRON
ftr-435	2682	7	existing	exist	VERB
ftr-435	2682	8	�	�	NOUN
ftr-435	2682	9	key	key	ADJ
ftr-435	2682	10	-	-	PUNCT
ftr-435	2682	11	person	person	NOUN
ftr-435	2682	12	�	�	PROPN
ftr-435	2682	13	coli	coli	NOUN
ftr-435	2682	14	program	program	NOUN
ftr-435	2682	15	of	of	ADP
ftr-435	2682	16	individual	individual	ADJ
ftr-435	2682	17	policies	policy	NOUN
ftr-435	2682	18	[	[	X
ftr-435	2682	19	covering	cover	VERB
ftr-435	2682	20	615	615	NUM
ftr-435	2682	21	managers	manager	NOUN
ftr-435	2682	22	]	]	PUNCT
ftr-435	2682	23	was	be	AUX
ftr-435	2682	24	made	make	VERB
ftr-435	2682	25	pursuant	pursuant	ADJ
ftr-435	2682	26	to	to	ADP
ftr-435	2682	27	a	a	DET
ftr-435	2682	28	proposal	proposal	NOUN
ftr-435	2682	29	that	that	PRON
ftr-435	2682	30	emphasized	emphasize	VERB
ftr-435	2682	31	the	the	DET
ftr-435	2682	32	�	�	PROPN
ftr-435	2682	33	tax	tax	NOUN
ftr-435	2682	34	arbitrage	arbitrage	NOUN
ftr-435	2682	35	created	create	VERB
ftr-435	2682	36	when	when	SCONJ
ftr-435	2682	37	deductible	deductible	ADJ
ftr-435	2682	38	policy	policy	NOUN
ftr-435	2682	39	loan	loan	NOUN
ftr-435	2682	40	interest	interest	NOUN
ftr-435	2682	41	is	be	AUX
ftr-435	2682	42	paid	pay	VERB
ftr-435	2682	43	to	to	PART
ftr-435	2682	44	finance	finance	VERB
ftr-435	2682	45	non	non	ADJ
ftr-435	2682	46	-	-	ADJ
ftr-435	2682	47	taxable	taxable	ADJ
ftr-435	2682	48	policy	policy	NOUN
ftr-435	2682	49	gains	gain	NOUN
ftr-435	2682	50	.	.	PUNCT
ftr-435	2683	1	�	�	PROPN
ftr-435	2683	2	the	the	DET
ftr-435	2683	3	proposal	proposal	NOUN
ftr-435	2683	4	indicated	indicate	VERB
ftr-435	2683	5	that	that	SCONJ
ftr-435	2683	6	754	754	NUM
ftr-435	2683	7	florida	florida	PROPN
ftr-435	2683	8	tax	tax	NOUN
ftr-435	2683	9	review	review	NOUN
ftr-435	2683	10	[	[	X
ftr-435	2683	11	vol.5	vol.5	NOUN
ftr-435	2683	12	:	:	PUNCT
ftr-435	2683	13	si	si	PROPN
ftr-435	2683	14	26	26	NUM
ftr-435	2683	15	.	.	PUNCT
ftr-435	2684	1	bye	bye	INTJ
ftr-435	2684	2	-	-	INTJ
ftr-435	2684	3	bye	bye	NOUN
ftr-435	2684	4	to	to	ADP
ftr-435	2684	5	leveraged	leverage	VERB
ftr-435	2684	6	company	company	NOUN
ftr-435	2684	7	-	-	PUNCT
ftr-435	2684	8	wide	wide	ADJ
ftr-435	2684	9	coli	coli	NOUN
ftr-435	2684	10	.	.	PUNCT
ftr-435	2685	1	the	the	DET
ftr-435	2685	2	health	health	NOUN
ftr-435	2685	3	insurance	insurance	NOUN
ftr-435	2685	4	portability	portability	NOUN
ftr-435	2685	5	and	and	CCONJ
ftr-435	2685	6	accountability	accountability	NOUN
ftr-435	2685	7	act	act	NOUN
ftr-435	2685	8	of	of	ADP
ftr-435	2685	9	1996	1996	NUM
ftr-435	2685	10	§	§	PROPN
ftr-435	2685	11	501	501	NUM
ftr-435	2685	12	amended	amend	VERB
ftr-435	2685	13	§	§	PROPN
ftr-435	2685	14	264	264	NUM
ftr-435	2685	15	to	to	PART
ftr-435	2685	16	deny	deny	VERB
ftr-435	2685	17	the	the	DET
ftr-435	2685	18	deduction	deduction	NOUN
ftr-435	2685	19	for	for	ADP
ftr-435	2685	20	interest	interest	NOUN
ftr-435	2685	21	on	on	ADP
ftr-435	2685	22	loans	loan	NOUN
ftr-435	2685	23	with	with	ADP
ftr-435	2685	24	respect	respect	NOUN
ftr-435	2685	25	to	to	ADP
ftr-435	2685	26	company	company	NOUN
ftr-435	2685	27	-	-	PUNCT
ftr-435	2685	28	owned	own	VERB
ftr-435	2685	29	life	life	NOUN
ftr-435	2685	30	insurance	insurance	NOUN
ftr-435	2685	31	.	.	PUNCT
ftr-435	2686	1	there	there	PRON
ftr-435	2686	2	is	be	VERB
ftr-435	2686	3	an	an	DET
ftr-435	2686	4	exception	exception	NOUN
ftr-435	2686	5	for	for	ADP
ftr-435	2686	6	key	key	ADJ
ftr-435	2686	7	person	person	NOUN
ftr-435	2686	8	insurance	insurance	NOUN
ftr-435	2686	9	.	.	PUNCT
ftr-435	2687	1	phased	phase	VERB
ftr-435	2687	2	-	-	PUNCT
ftr-435	2687	3	in	in	ADP
ftr-435	2687	4	future	future	ADJ
ftr-435	2687	5	effective	effective	ADJ
ftr-435	2687	6	dates	date	NOUN
ftr-435	2687	7	and	and	CCONJ
ftr-435	2687	8	interest	interest	NOUN
ftr-435	2687	9	rates	rate	NOUN
ftr-435	2687	10	are	be	AUX
ftr-435	2687	11	provided	provide	VERB
ftr-435	2687	12	.	.	PUNCT
ftr-435	2688	1	the	the	DET
ftr-435	2688	2	tax	tax	NOUN
ftr-435	2688	3	and	and	CCONJ
ftr-435	2688	4	trade	trade	NOUN
ftr-435	2688	5	relief	relief	NOUN
ftr-435	2688	6	extension	extension	NOUN
ftr-435	2688	7	act	act	NOUN
ftr-435	2688	8	of	of	ADP
ftr-435	2688	9	1998	1998	NUM
ftr-435	2688	10	§	§	PROPN
ftr-435	2688	11	4003(i	4003(i	NOUN
ftr-435	2688	12	)	)	PUNCT
ftr-435	2688	13	further	far	ADV
ftr-435	2688	14	amended	amend	VERB
ftr-435	2688	15	§	§	PROPN
ftr-435	2688	16	264	264	NUM
ftr-435	2688	17	to	to	PART
ftr-435	2688	18	expand	expand	VERB
ftr-435	2688	19	the	the	DET
ftr-435	2688	20	definition	definition	NOUN
ftr-435	2688	21	of	of	ADP
ftr-435	2688	22	�	�	PROPN
ftr-435	2688	23	unborrowed	unborrowed	ADJ
ftr-435	2688	24	[	[	PUNCT
ftr-435	2688	25	insurance	insurance	NOUN
ftr-435	2688	26	]	]	PUNCT
ftr-435	2688	27	policy	policy	NOUN
ftr-435	2688	28	cash	cash	NOUN
ftr-435	2688	29	value	value	NOUN
ftr-435	2688	30	�	�	PROPN
ftr-435	2688	31	to	to	PART
ftr-435	2688	32	include	include	VERB
ftr-435	2688	33	�	�	PROPN
ftr-435	2688	34	inside	inside	ADP
ftr-435	2688	35	buildup	buildup	NOUN
ftr-435	2688	36	,	,	PUNCT
ftr-435	2688	37	�	�	PROPN
ftr-435	2688	38	for	for	ADP
ftr-435	2688	39	purposes	purpose	NOUN
ftr-435	2688	40	of	of	ADP
ftr-435	2688	41	the	the	DET
ftr-435	2688	42	coli	coli	NOUN
ftr-435	2688	43	pro	pro	ADJ
ftr-435	2688	44	rata	rata	ADJ
ftr-435	2688	45	interest	interest	NOUN
ftr-435	2688	46	disallowance	disallowance	NOUN
ftr-435	2688	47	rules	rule	NOUN
ftr-435	2688	48	.	.	PUNCT
ftr-435	2689	1	taxpayer	taxpayer	NOUN
ftr-435	2689	2	would	would	AUX
ftr-435	2689	3	have	have	VERB
ftr-435	2689	4	a	a	DET
ftr-435	2689	5	pre	pre	ADJ
ftr-435	2689	6	-	-	ADJ
ftr-435	2689	7	tax	tax	ADJ
ftr-435	2689	8	loss	loss	NOUN
ftr-435	2689	9	totaling	total	VERB
ftr-435	2689	10	$	$	SYM
ftr-435	2689	11	755	755	NUM
ftr-435	2689	12	million	million	NUM
ftr-435	2689	13	for26	for26	NOUN
ftr-435	2689	14	its	its	PRON
ftr-435	2689	15	1993	1993	NUM
ftr-435	2689	16	-	-	SYM
ftr-435	2689	17	2052	2052	NUM
ftr-435	2689	18	years	year	NOUN
ftr-435	2689	19	,	,	PUNCT
ftr-435	2689	20	but	but	CCONJ
ftr-435	2689	21	would	would	AUX
ftr-435	2689	22	have	have	VERB
ftr-435	2689	23	total	total	ADJ
ftr-435	2689	24	after	after	ADP
ftr-435	2689	25	-	-	PUNCT
ftr-435	2689	26	tax	tax	NOUN
ftr-435	2689	27	earnings	earning	NOUN
ftr-435	2689	28	of	of	ADP
ftr-435	2689	29	more	more	ADJ
ftr-435	2689	30	than	than	ADP
ftr-435	2689	31	$	$	SYM
ftr-435	2689	32	2.2	2.2	NUM
ftr-435	2689	33	billion	billion	NUM
ftr-435	2689	34	for	for	ADP
ftr-435	2689	35	the	the	DET
ftr-435	2689	36	same	same	ADJ
ftr-435	2689	37	period	period	NOUN
ftr-435	2689	38	(	(	PUNCT
ftr-435	2689	39	as	as	ADP
ftr-435	2689	40	the	the	DET
ftr-435	2689	41	result	result	NOUN
ftr-435	2689	42	of	of	ADP
ftr-435	2689	43	total	total	ADJ
ftr-435	2689	44	projected	project	VERB
ftr-435	2689	45	income	income	NOUN
ftr-435	2689	46	tax	tax	NOUN
ftr-435	2689	47	savings	saving	NOUN
ftr-435	2689	48	of	of	ADP
ftr-435	2689	49	more	more	ADJ
ftr-435	2689	50	than	than	ADP
ftr-435	2689	51	$	$	SYM
ftr-435	2689	52	3	3	NUM
ftr-435	2689	53	billion	billion	NUM
ftr-435	2689	54	)	)	PUNCT
ftr-435	2689	55	.	.	PUNCT
ftr-435	2690	1	the	the	DET
ftr-435	2690	2	coli	coli	NOUN
ftr-435	2690	3	policies	policy	NOUN
ftr-435	2690	4	were	be	AUX
ftr-435	2690	5	terminated	terminate	VERB
ftr-435	2690	6	in	in	ADP
ftr-435	2690	7	1997	1997	NUM
ftr-435	2690	8	,	,	PUNCT
ftr-435	2690	9	following	follow	VERB
ftr-435	2690	10	1996	1996	NUM
ftr-435	2690	11	legislation	legislation	NOUN
ftr-435	2690	12	that	that	PRON
ftr-435	2690	13	impacted	impact	VERB
ftr-435	2690	14	the	the	DET
ftr-435	2690	15	plan	plan	NOUN
ftr-435	2690	16	.	.	PUNCT
ftr-435	2691	1	(	(	PUNCT
ftr-435	2691	2	1	1	X
ftr-435	2691	3	)	)	PUNCT
ftr-435	2691	4	tax	tax	NOUN
ftr-435	2691	5	court	court	NOUN
ftr-435	2691	6	denies	deny	VERB
ftr-435	2691	7	�	�	PROPN
ftr-435	2691	8	pre	pre	ADJ
ftr-435	2691	9	-	-	ADJ
ftr-435	2691	10	amendment	amendment	ADJ
ftr-435	2691	11	�	�	PROPN
ftr-435	2691	12	benefits	benefit	NOUN
ftr-435	2691	13	�	�	PROPN
ftr-435	2691	14	retroactively	retroactively	ADV
ftr-435	2691	15	.	.	PUNCT
ftr-435	2692	1	�	�	PROPN
ftr-435	2693	1	the	the	DET
ftr-435	2693	2	transaction	transaction	NOUN
ftr-435	2693	3	lacked	lack	VERB
ftr-435	2693	4	economic	economic	ADJ
ftr-435	2693	5	substance	substance	NOUN
ftr-435	2693	6	and	and	CCONJ
ftr-435	2693	7	business	business	NOUN
ftr-435	2693	8	purpose	purpose	NOUN
ftr-435	2693	9	,	,	PUNCT
ftr-435	2693	10	and	and	CCONJ
ftr-435	2693	11	thus	thus	ADV
ftr-435	2693	12	was	be	AUX
ftr-435	2693	13	a	a	DET
ftr-435	2693	14	sham	sham	NOUN
ftr-435	2693	15	for	for	ADP
ftr-435	2693	16	tax	tax	NOUN
ftr-435	2693	17	purposes	purpose	NOUN
ftr-435	2693	18	.	.	PUNCT
ftr-435	2694	1	judge	judge	PROPN
ftr-435	2694	2	ruwe	ruwe	PROPN
ftr-435	2694	3	held	hold	VERB
ftr-435	2694	4	that	that	SCONJ
ftr-435	2694	5	the	the	DET
ftr-435	2694	6	coli	coli	NOUN
ftr-435	2694	7	program	program	NOUN
ftr-435	2694	8	lacked	lack	VERB
ftr-435	2694	9	substance	substance	NOUN
ftr-435	2694	10	and	and	CCONJ
ftr-435	2694	11	business	business	NOUN
ftr-435	2694	12	purpose	purpose	NOUN
ftr-435	2694	13	,	,	PUNCT
ftr-435	2694	14	and	and	CCONJ
ftr-435	2694	15	thus	thus	ADV
ftr-435	2694	16	was	be	AUX
ftr-435	2694	17	a	a	DET
ftr-435	2694	18	sham	sham	NOUN
ftr-435	2694	19	.	.	PUNCT
ftr-435	2695	1	he	he	PRON
ftr-435	2695	2	rejected	reject	VERB
ftr-435	2695	3	taxpayer	taxpayer	PROPN
ftr-435	2695	4	�	�	PROPN
ftr-435	2695	5	s	s	PART
ftr-435	2695	6	argument	argument	NOUN
ftr-435	2695	7	that	that	SCONJ
ftr-435	2695	8	the	the	DET
ftr-435	2695	9	policies	policy	NOUN
ftr-435	2695	10	could	could	AUX
ftr-435	2695	11	conceivably	conceivably	ADV
ftr-435	2695	12	produce	produce	VERB
ftr-435	2695	13	pretax	pretax	ADJ
ftr-435	2695	14	benefits	benefit	NOUN
ftr-435	2695	15	if	if	SCONJ
ftr-435	2695	16	some	some	DET
ftr-435	2695	17	catastrophe	catastrophe	NOUN
ftr-435	2695	18	were	be	AUX
ftr-435	2695	19	to	to	PART
ftr-435	2695	20	occur	occur	VERB
ftr-435	2695	21	that	that	PRON
ftr-435	2695	22	would	would	AUX
ftr-435	2695	23	produce	produce	VERB
ftr-435	2695	24	large	large	ADJ
ftr-435	2695	25	,	,	PUNCT
ftr-435	2695	26	unexpected	unexpected	ADJ
ftr-435	2695	27	death	death	NOUN
ftr-435	2695	28	benefits	benefit	NOUN
ftr-435	2695	29	.	.	PUNCT
ftr-435	2696	1	�	�	NOUN
ftr-435	2696	2	we	we	PRON
ftr-435	2696	3	are	be	AUX
ftr-435	2696	4	convinced	convinced	ADJ
ftr-435	2696	5	that	that	SCONJ
ftr-435	2696	6	this	this	PRON
ftr-435	2696	7	was	be	AUX
ftr-435	2696	8	so	so	ADV
ftr-435	2696	9	improbable	improbable	ADJ
ftr-435	2696	10	as	as	SCONJ
ftr-435	2696	11	to	to	PART
ftr-435	2696	12	be	be	AUX
ftr-435	2696	13	unrealistic	unrealistic	ADJ
ftr-435	2696	14	and	and	CCONJ
ftr-435	2696	15	therefore	therefore	ADV
ftr-435	2696	16	had	have	VERB
ftr-435	2696	17	no	no	DET
ftr-435	2696	18	economic	economic	ADJ
ftr-435	2696	19	significance	significance	NOUN
ftr-435	2696	20	.	.	PUNCT
ftr-435	2697	1	�	�	PROPN
ftr-435	2697	2	the	the	DET
ftr-435	2697	3	court	court	NOUN
ftr-435	2697	4	further	far	ADV
ftr-435	2697	5	found	find	VERB
ftr-435	2697	6	that	that	SCONJ
ftr-435	2697	7	the	the	DET
ftr-435	2697	8	possible	possible	ADJ
ftr-435	2697	9	use	use	NOUN
ftr-435	2697	10	of	of	ADP
ftr-435	2697	11	projected	project	VERB
ftr-435	2697	12	after	after	ADP
ftr-435	2697	13	-	-	PUNCT
ftr-435	2697	14	tax	tax	NOUN
ftr-435	2697	15	earnings	earning	NOUN
ftr-435	2697	16	to	to	PART
ftr-435	2697	17	fund	fund	VERB
ftr-435	2697	18	employee	employee	NOUN
ftr-435	2697	19	benefit	benefit	NOUN
ftr-435	2697	20	plans	plan	NOUN
ftr-435	2697	21	would	would	AUX
ftr-435	2697	22	not	not	PART
ftr-435	2697	23	cause	cause	VERB
ftr-435	2697	24	the	the	DET
ftr-435	2697	25	coli	coli	NOUN
ftr-435	2697	26	plan	plan	NOUN
ftr-435	2697	27	to	to	PART
ftr-435	2697	28	have	have	VERB
ftr-435	2697	29	economic	economic	ADJ
ftr-435	2697	30	substance	substance	NOUN
ftr-435	2697	31	,	,	PUNCT
ftr-435	2697	32	noting	note	VERB
ftr-435	2697	33	that	that	SCONJ
ftr-435	2697	34	,	,	PUNCT
ftr-435	2697	35	if	if	SCONJ
ftr-435	2697	36	so	so	ADV
ftr-435	2697	37	,	,	PUNCT
ftr-435	2697	38	�	�	PROPN
ftr-435	2697	39	every	every	DET
ftr-435	2697	40	sham	sham	ADJ
ftr-435	2697	41	tax	tax	NOUN
ftr-435	2697	42	-	-	PUNCT
ftr-435	2697	43	shelter	shelter	NOUN
ftr-435	2697	44	device	device	NOUN
ftr-435	2697	45	might	might	AUX
ftr-435	2697	46	succeed	succeed	VERB
ftr-435	2697	47	.	.	PUNCT
ftr-435	2698	1	�	�	PROPN
ftr-435	2698	2	in	in	ADP
ftr-435	2698	3	light	light	NOUN
ftr-435	2698	4	of	of	ADP
ftr-435	2698	5	the	the	DET
ftr-435	2698	6	$	$	SYM
ftr-435	2698	7	3,000	3,000	NUM
ftr-435	2698	8	per	per	ADP
ftr-435	2698	9	year	year	NOUN
ftr-435	2698	10	premium	premium	NOUN
ftr-435	2698	11	paid	pay	VERB
ftr-435	2698	12	to	to	PART
ftr-435	2698	13	insure	insure	VERB
ftr-435	2698	14	each	each	DET
ftr-435	2698	15	employee	employee	NOUN
ftr-435	2698	16	or	or	CCONJ
ftr-435	2698	17	former	former	ADJ
ftr-435	2698	18	employee	employee	NOUN
ftr-435	2698	19	,	,	PUNCT
ftr-435	2698	20	it	it	PRON
ftr-435	2698	21	was	be	AUX
ftr-435	2698	22	irrelevant	irrelevant	ADJ
ftr-435	2698	23	that	that	SCONJ
ftr-435	2698	24	there	there	PRON
ftr-435	2698	25	was	be	VERB
ftr-435	2698	26	a	a	DET
ftr-435	2698	27	relatively	relatively	ADV
ftr-435	2698	28	small	small	ADJ
ftr-435	2698	29	death	death	NOUN
ftr-435	2698	30	benefit	benefit	NOUN
ftr-435	2698	31	of	of	ADP
ftr-435	2698	32	$	$	SYM
ftr-435	2698	33	5,000	5,000	NUM
ftr-435	2698	34	paid	pay	VERB
ftr-435	2698	35	with	with	ADP
ftr-435	2698	36	respect	respect	NOUN
ftr-435	2698	37	to	to	ADP
ftr-435	2698	38	each	each	DET
ftr-435	2698	39	dead	dead	ADJ
ftr-435	2698	40	employee	employee	NOUN
ftr-435	2698	41	or	or	CCONJ
ftr-435	2698	42	former	former	ADJ
ftr-435	2698	43	employee	employee	NOUN
ftr-435	2698	44	.	.	PUNCT
ftr-435	2699	1	judge	judge	PROPN
ftr-435	2699	2	ruwe	ruwe	PROPN
ftr-435	2699	3	rejected	reject	VERB
ftr-435	2699	4	taxpayer	taxpayer	PROPN
ftr-435	2699	5	�	�	PROPN
ftr-435	2699	6	s	s	PART
ftr-435	2699	7	position	position	NOUN
ftr-435	2699	8	that	that	SCONJ
ftr-435	2699	9	the	the	DET
ftr-435	2699	10	§	§	PROPN
ftr-435	2699	11	264	264	NUM
ftr-435	2699	12	safe	safe	ADJ
ftr-435	2699	13	-	-	PUNCT
ftr-435	2699	14	harbor	harbor	NOUN
ftr-435	2699	15	test	test	NOUN
ftr-435	2699	16	protected	protect	VERB
ftr-435	2699	17	its	its	PRON
ftr-435	2699	18	interest	interest	NOUN
ftr-435	2699	19	deductions	deduction	NOUN
ftr-435	2699	20	.	.	PUNCT
ftr-435	2700	1	he	he	PRON
ftr-435	2700	2	noted	note	VERB
ftr-435	2700	3	that	that	SCONJ
ftr-435	2700	4	the	the	DET
ftr-435	2700	5	right	right	NOUN
ftr-435	2700	6	to	to	ADP
ftr-435	2700	7	an	an	DET
ftr-435	2700	8	interest	interest	NOUN
ftr-435	2700	9	deduction	deduction	NOUN
ftr-435	2700	10	is	be	AUX
ftr-435	2700	11	governed	govern	VERB
ftr-435	2700	12	by	by	ADP
ftr-435	2700	13	§	§	PROPN
ftr-435	2700	14	163	163	NUM
ftr-435	2700	15	[	[	X
ftr-435	2700	16	and	and	CCONJ
ftr-435	2700	17	not	not	PART
ftr-435	2700	18	§	§	PROPN
ftr-435	2700	19	264	264	NUM
ftr-435	2700	20	]	]	PUNCT
ftr-435	2700	21	,	,	PUNCT
ftr-435	2700	22	citing	cite	VERB
ftr-435	2700	23	knetsch	knetsch	PROPN
ftr-435	2700	24	v.	v.	PROPN
ftr-435	2700	25	united	united	PROPN
ftr-435	2700	26	states	states	PROPN
ftr-435	2700	27	,	,	PUNCT
ftr-435	2700	28	364	364	NUM
ftr-435	2700	29	u.s	u.s	PROPN
ftr-435	2700	30	.	.	PROPN
ftr-435	2700	31	361	361	NUM
ftr-435	2700	32	(	(	PUNCT
ftr-435	2700	33	1960	1960	NUM
ftr-435	2700	34	)	)	PUNCT
ftr-435	2700	35	.	.	PUNCT
ftr-435	2701	1	he	he	PRON
ftr-435	2701	2	further	far	ADV
ftr-435	2701	3	quoted	quote	VERB
ftr-435	2701	4	,	,	PUNCT
ftr-435	2701	5	�	�	PROPN
ftr-435	2701	6	but	but	CCONJ
ftr-435	2701	7	we	we	PRON
ftr-435	2701	8	do	do	AUX
ftr-435	2701	9	not	not	PART
ftr-435	2701	10	agree	agree	VERB
ftr-435	2701	11	with	with	ADP
ftr-435	2701	12	[	[	X
ftr-435	2701	13	taxpayer	taxpayer	NOUN
ftr-435	2701	14	�	�	PROPN
ftr-435	2701	15	s	s	PART
ftr-435	2701	16	]	]	PUNCT
ftr-435	2701	17	assertion	assertion	NOUN
ftr-435	2701	18	that	that	SCONJ
ftr-435	2701	19	the	the	DET
ftr-435	2701	20	legislative	legislative	ADJ
ftr-435	2701	21	history	history	NOUN
ftr-435	2701	22	should	should	AUX
ftr-435	2701	23	be	be	AUX
ftr-435	2701	24	turned	turn	VERB
ftr-435	2701	25	into	into	ADP
ftr-435	2701	26	an	an	DET
ftr-435	2701	27	open	open	ADV
ftr-435	2701	28	-	-	PUNCT
ftr-435	2701	29	ended	end	VERB
ftr-435	2701	30	license	license	NOUN
ftr-435	2701	31	applicable	applicable	ADJ
ftr-435	2701	32	without	without	ADP
ftr-435	2701	33	regard	regard	NOUN
ftr-435	2701	34	to	to	ADP
ftr-435	2701	35	the	the	DET
ftr-435	2701	36	substance	substance	NOUN
ftr-435	2701	37	of	of	ADP
ftr-435	2701	38	the	the	DET
ftr-435	2701	39	transaction	transaction	NOUN
ftr-435	2701	40	.	.	PUNCT
ftr-435	2701	41	.	.	PUNCT
ftr-435	2701	42	.	.	PUNCT
ftr-435	2701	43	.	.	PUNCT
ftr-435	2702	1	knetsch	knetsch	PROPN
ftr-435	2702	2	.	.	PUNCT
ftr-435	2702	3	.	.	PUNCT
ftr-435	2702	4	.	.	PUNCT
ftr-435	2703	1	involved	involve	VERB
ftr-435	2703	2	transactions	transaction	NOUN
ftr-435	2703	3	without	without	ADP
ftr-435	2703	4	substance	substance	NOUN
ftr-435	2703	5	.	.	PUNCT
ftr-435	2704	1	congress	congress	PROPN
ftr-435	2704	2	,	,	PUNCT
ftr-435	2704	3	in	in	ADP
ftr-435	2704	4	enacting	enact	VERB
ftr-435	2704	5	section	section	NOUN
ftr-435	2704	6	264(a)(3	264(a)(3	NOUN
ftr-435	2704	7	)	)	PUNCT
ftr-435	2704	8	,	,	PUNCT
ftr-435	2704	9	struck	strike	VERB
ftr-435	2704	10	at	at	ADP
ftr-435	2704	11	transactions	transaction	NOUN
ftr-435	2704	12	with	with	ADP
ftr-435	2704	13	substance	substance	NOUN
ftr-435	2704	14	.	.	PUNCT
ftr-435	2705	1	it	it	PRON
ftr-435	2705	2	is	be	AUX
ftr-435	2705	3	a	a	DET
ftr-435	2705	4	reductio	reductio	NOUN
ftr-435	2705	5	ad	ad	NOUN
ftr-435	2705	6	absurdum	absurdum	NOUN
ftr-435	2705	7	to	to	ADP
ftr-435	2705	8	reason	reason	NOUN
ftr-435	2705	9	,	,	PUNCT
ftr-435	2705	10	as	as	SCONJ
ftr-435	2705	11	[	[	X
ftr-435	2705	12	taxpayer	taxpayer	X
ftr-435	2705	13	]	]	PUNCT
ftr-435	2705	14	does	do	AUX
ftr-435	2705	15	,	,	PUNCT
ftr-435	2705	16	that	that	SCONJ
ftr-435	2705	17	congress	congress	PROPN
ftr-435	2705	18	simultaneously	simultaneously	ADV
ftr-435	2705	19	struck	strike	VERB
ftr-435	2705	20	down	down	ADP
ftr-435	2705	21	a	a	DET
ftr-435	2705	22	warm	warm	ADJ
ftr-435	2705	23	body	body	NOUN
ftr-435	2705	24	and	and	CCONJ
ftr-435	2705	25	breathed	breathe	VERB
ftr-435	2705	26	life	life	NOUN
ftr-435	2705	27	into	into	ADP
ftr-435	2705	28	[	[	X
ftr-435	2705	29	taxpayer	taxpayer	NOUN
ftr-435	2705	30	�	�	PROPN
ftr-435	2705	31	s	s	PART
ftr-435	2705	32	]	]	X
ftr-435	2705	33	cadaver	cadaver	NOUN
ftr-435	2705	34	.	.	PUNCT
ftr-435	2706	1	�	�	PROPN
ftr-435	2706	2	(	(	PUNCT
ftr-435	2706	3	2	2	NUM
ftr-435	2706	4	)	)	PUNCT
ftr-435	2706	5	affirmed	affirm	VERB
ftr-435	2706	6	by	by	ADP
ftr-435	2706	7	the	the	DET
ftr-435	2706	8	eleventh	eleventh	ADJ
ftr-435	2706	9	circuit	circuit	NOUN
ftr-435	2706	10	,	,	PUNCT
ftr-435	2706	11	which	which	PRON
ftr-435	2706	12	holds	hold	VERB
ftr-435	2706	13	that	that	SCONJ
ftr-435	2706	14	�	�	PROPN
ftr-435	2706	15	even	even	ADV
ftr-435	2706	16	though	though	SCONJ
ftr-435	2706	17	the	the	DET
ftr-435	2706	18	ups	up	NOUN
ftr-435	2706	19	insurance	insurance	NOUN
ftr-435	2706	20	scheme	scheme	NOUN
ftr-435	2706	21	has	have	VERB
ftr-435	2706	22	business	business	NOUN
ftr-435	2706	23	reality	reality	NOUN
ftr-435	2706	24	�	�	NOUN
ftr-435	2706	25	the	the	DET
ftr-435	2706	26	coli	coli	NOUN
ftr-435	2706	27	tax	tax	NOUN
ftr-435	2706	28	shelter	shelter	NOUN
ftr-435	2706	29	is	be	AUX
ftr-435	2706	30	a	a	DET
ftr-435	2706	31	sham	sham	NOUN
ftr-435	2706	32	.	.	PUNCT
ftr-435	2707	1	the	the	DET
ftr-435	2707	2	eleventh	eleventh	ADJ
ftr-435	2707	3	circuit	circuit	NOUN
ftr-435	2707	4	rejected	reject	VERB
ftr-435	2707	5	taxpayer	taxpayer	PROPN
ftr-435	2707	6	�	�	PROPN
ftr-435	2707	7	s	s	PART
ftr-435	2707	8	primary	primary	ADJ
ftr-435	2707	9	argument	argument	NOUN
ftr-435	2707	10	that	that	SCONJ
ftr-435	2707	11	congress	congress	PROPN
ftr-435	2707	12	specifically	specifically	ADV
ftr-435	2707	13	authorized	authorize	VERB
ftr-435	2707	14	the	the	DET
ftr-435	2707	15	interest	interest	NOUN
ftr-435	2707	16	deduction	deduction	NOUN
ftr-435	2707	17	if	if	SCONJ
ftr-435	2707	18	the	the	DET
ftr-435	2707	19	42002	42002	NUM
ftr-435	2707	20	]	]	PUNCT
ftr-435	2707	21	recent	recent	ADJ
ftr-435	2707	22	developments	development	NOUN
ftr-435	2707	23	in	in	ADP
ftr-435	2707	24	federal	federal	ADJ
ftr-435	2707	25	income	income	NOUN
ftr-435	2707	26	taxation	taxation	NOUN
ftr-435	2707	27	755	755	NUM
ftr-435	2707	28	out	out	ADP
ftr-435	2707	29	-	-	PUNCT
ftr-435	2707	30	of-7	of-7	NOUN
ftr-435	2707	31	rule	rule	NOUN
ftr-435	2707	32	of	of	ADP
ftr-435	2707	33	§	§	PROPN
ftr-435	2707	34	264	264	NUM
ftr-435	2707	35	.	.	PUNCT
ftr-435	2708	1	it	it	PRON
ftr-435	2708	2	concluded	conclude	VERB
ftr-435	2708	3	that	that	SCONJ
ftr-435	2708	4	in	in	ADP
ftr-435	2708	5	knetsch	knetsch	PROPN
ftr-435	2708	6	the	the	DET
ftr-435	2708	7	supreme	supreme	PROPN
ftr-435	2708	8	court	court	PROPN
ftr-435	2708	9	clearly	clearly	ADV
ftr-435	2708	10	�	�	PROPN
ftr-435	2708	11	rejected	reject	VERB
ftr-435	2708	12	an	an	DET
ftr-435	2708	13	argument	argument	NOUN
ftr-435	2708	14	based	base	VERB
ftr-435	2708	15	on	on	ADP
ftr-435	2708	16	section	section	NOUN
ftr-435	2708	17	264	264	NUM
ftr-435	2708	18	that	that	PRON
ftr-435	2708	19	is	be	AUX
ftr-435	2708	20	at	at	ADP
ftr-435	2708	21	least	least	ADJ
ftr-435	2708	22	a	a	DET
ftr-435	2708	23	cousin	cousin	NOUN
ftr-435	2708	24	of	of	ADP
ftr-435	2708	25	winndixies	winndixie	NOUN
ftr-435	2708	26	�	�	PROPN
ftr-435	2708	27	s	s	PART
ftr-435	2708	28	present	present	ADJ
ftr-435	2708	29	contention	contention	NOUN
ftr-435	2708	30	.	.	PUNCT
ftr-435	2708	31	.	.	PUNCT
ftr-435	2708	32	.	.	PUNCT
ftr-435	2709	1	that	that	SCONJ
ftr-435	2709	2	congress	congress	PROPN
ftr-435	2709	3	�	�	PROPN
ftr-435	2709	4	s	s	PART
ftr-435	2709	5	failure	failure	NOUN
ftr-435	2709	6	to	to	PART
ftr-435	2709	7	close	close	VERB
ftr-435	2709	8	a	a	DET
ftr-435	2709	9	loophole	loophole	NOUN
ftr-435	2709	10	in	in	ADP
ftr-435	2709	11	section	section	NOUN
ftr-435	2709	12	264	264	NUM
ftr-435	2709	13	equated	equate	VERB
ftr-435	2709	14	to	to	ADP
ftr-435	2709	15	blessing	bless	VERB
ftr-435	2709	16	the	the	DET
ftr-435	2709	17	loophole	loophole	NOUN
ftr-435	2709	18	.	.	PUNCT
ftr-435	2710	1	�	�	PROPN
ftr-435	2711	1	the	the	DET
ftr-435	2711	2	eleventh	eleventh	ADJ
ftr-435	2711	3	circuit	circuit	NOUN
ftr-435	2711	4	concluded	conclude	VERB
ftr-435	2711	5	that	that	SCONJ
ftr-435	2711	6	knetsch	knetsch	PROPN
ftr-435	2711	7	stood	stand	VERB
ftr-435	2711	8	for	for	ADP
ftr-435	2711	9	the	the	DET
ftr-435	2711	10	proposition	proposition	NOUN
ftr-435	2711	11	that	that	PRON
ftr-435	2711	12	�	�	VERB
ftr-435	2711	13	that	that	SCONJ
ftr-435	2711	14	the	the	DET
ftr-435	2711	15	sham	sham	NOUN
ftr-435	2711	16	-	-	PUNCT
ftr-435	2711	17	transaction	transaction	NOUN
ftr-435	2711	18	doctrine	doctrine	NOUN
ftr-435	2711	19	does	do	AUX
ftr-435	2711	20	apply	apply	VERB
ftr-435	2711	21	to	to	ADP
ftr-435	2711	22	indebtedness	indebtedness	NOUN
ftr-435	2711	23	that	that	PRON
ftr-435	2711	24	generates	generate	VERB
ftr-435	2711	25	interest	interest	NOUN
ftr-435	2711	26	sought	seek	VERB
ftr-435	2711	27	to	to	PART
ftr-435	2711	28	be	be	AUX
ftr-435	2711	29	deducted	deduct	VERB
ftr-435	2711	30	under	under	ADP
ftr-435	2711	31	section	section	NOUN
ftr-435	2711	32	163(a	163(a	NUM
ftr-435	2711	33	)	)	PUNCT
ftr-435	2711	34	,	,	PUNCT
ftr-435	2711	35	even	even	ADV
ftr-435	2711	36	if	if	SCONJ
ftr-435	2711	37	the	the	DET
ftr-435	2711	38	interest	interest	NOUN
ftr-435	2711	39	deduction	deduction	NOUN
ftr-435	2711	40	is	be	AUX
ftr-435	2711	41	not	not	PART
ftr-435	2711	42	yet	yet	ADV
ftr-435	2711	43	prohibited	prohibit	VERB
ftr-435	2711	44	by	by	ADP
ftr-435	2711	45	section	section	NOUN
ftr-435	2711	46	264	264	NUM
ftr-435	2711	47	.	.	PUNCT
ftr-435	2711	48	�	�	PROPN
ftr-435	2711	49	�	�	PROPN
ftr-435	2711	50	the	the	DET
ftr-435	2711	51	eleventh	eleventh	ADJ
ftr-435	2711	52	circuit	circuit	NOUN
ftr-435	2711	53	held	hold	VERB
ftr-435	2711	54	that	that	SCONJ
ftr-435	2711	55	the	the	DET
ftr-435	2711	56	tax	tax	NOUN
ftr-435	2711	57	court	court	NOUN
ftr-435	2711	58	properly	properly	ADV
ftr-435	2711	59	applied	apply	VERB
ftr-435	2711	60	the	the	DET
ftr-435	2711	61	sham	sham	ADJ
ftr-435	2711	62	transaction	transaction	NOUN
ftr-435	2711	63	doctrine	doctrine	NOUN
ftr-435	2711	64	:	:	PUNCT
ftr-435	2711	65	that	that	DET
ftr-435	2711	66	doctrine	doctrine	NOUN
ftr-435	2711	67	provides	provide	VERB
ftr-435	2711	68	that	that	SCONJ
ftr-435	2711	69	a	a	DET
ftr-435	2711	70	transaction	transaction	NOUN
ftr-435	2711	71	is	be	AUX
ftr-435	2711	72	not	not	PART
ftr-435	2711	73	entitled	entitle	VERB
ftr-435	2711	74	to	to	PART
ftr-435	2711	75	tax	tax	NOUN
ftr-435	2711	76	respect	respect	NOUN
ftr-435	2711	77	if	if	SCONJ
ftr-435	2711	78	it	it	PRON
ftr-435	2711	79	lacks	lack	VERB
ftr-435	2711	80	economic	economic	ADJ
ftr-435	2711	81	effects	effect	NOUN
ftr-435	2711	82	or	or	CCONJ
ftr-435	2711	83	substance	substance	NOUN
ftr-435	2711	84	other	other	ADJ
ftr-435	2711	85	than	than	ADP
ftr-435	2711	86	the	the	DET
ftr-435	2711	87	generation	generation	NOUN
ftr-435	2711	88	of	of	ADP
ftr-435	2711	89	tax	tax	NOUN
ftr-435	2711	90	benefits	benefit	NOUN
ftr-435	2711	91	,	,	PUNCT
ftr-435	2711	92	or	or	CCONJ
ftr-435	2711	93	if	if	SCONJ
ftr-435	2711	94	the	the	DET
ftr-435	2711	95	transaction	transaction	NOUN
ftr-435	2711	96	serves	serve	VERB
ftr-435	2711	97	no	no	DET
ftr-435	2711	98	business	business	NOUN
ftr-435	2711	99	purpose	purpose	NOUN
ftr-435	2711	100	.	.	PUNCT
ftr-435	2711	101	.	.	PUNCT
ftr-435	2711	102	.	.	PUNCT
ftr-435	2711	103	.	.	PUNCT
ftr-435	2712	1	the	the	DET
ftr-435	2712	2	doctrine	doctrine	NOUN
ftr-435	2712	3	has	have	VERB
ftr-435	2712	4	few	few	ADJ
ftr-435	2712	5	bright	bright	ADJ
ftr-435	2712	6	lines	line	NOUN
ftr-435	2712	7	,	,	PUNCT
ftr-435	2712	8	but	but	CCONJ
ftr-435	2712	9	�	�	NOUN
ftr-435	2713	1	[	[	X
ftr-435	2713	2	i]t	i]t	NOUN
ftr-435	2713	3	is	be	AUX
ftr-435	2713	4	clear	clear	ADJ
ftr-435	2713	5	that	that	SCONJ
ftr-435	2713	6	transactions	transaction	NOUN
ftr-435	2713	7	whose	whose	DET
ftr-435	2713	8	sole	sole	ADJ
ftr-435	2713	9	function	function	NOUN
ftr-435	2713	10	is	be	AUX
ftr-435	2713	11	to	to	PART
ftr-435	2713	12	produce	produce	VERB
ftr-435	2713	13	tax	tax	NOUN
ftr-435	2713	14	deductions	deduction	NOUN
ftr-435	2713	15	are	be	AUX
ftr-435	2713	16	substantive	substantive	ADJ
ftr-435	2713	17	shams	sham	NOUN
ftr-435	2713	18	.	.	PUNCT
ftr-435	2714	1	�	�	PROPN
ftr-435	2715	1	[	[	X
ftr-435	2715	2	kirchman	kirchman	NOUN
ftr-435	2715	3	v.	v.	PROPN
ftr-435	2715	4	commissioner	commissioner	PROPN
ftr-435	2715	5	,	,	PUNCT
ftr-435	2715	6	862	862	NUM
ftr-435	2715	7	f.2d	f.2d	NOUN
ftr-435	2715	8	1486	1486	NUM
ftr-435	2715	9	,	,	PUNCT
ftr-435	2715	10	1492	1492	NUM
ftr-435	2715	11	(	(	PUNCT
ftr-435	2715	12	11th	11th	ADJ
ftr-435	2715	13	cir	cir	NOUN
ftr-435	2715	14	.	.	PROPN
ftr-435	2715	15	1989	1989	NUM
ftr-435	2715	16	)	)	PUNCT
ftr-435	2715	17	]	]	PUNCT
ftr-435	2716	1	that	that	PRON
ftr-435	2716	2	was	be	AUX
ftr-435	2716	3	,	,	PUNCT
ftr-435	2716	4	as	as	SCONJ
ftr-435	2716	5	we	we	PRON
ftr-435	2716	6	read	read	VERB
ftr-435	2716	7	the	the	DET
ftr-435	2716	8	tax	tax	NOUN
ftr-435	2716	9	court	court	NOUN
ftr-435	2716	10	�	�	PROPN
ftr-435	2716	11	s	s	PART
ftr-435	2716	12	opinion	opinion	NOUN
ftr-435	2716	13	,	,	PUNCT
ftr-435	2716	14	the	the	DET
ftr-435	2716	15	rule	rule	NOUN
ftr-435	2716	16	the	the	DET
ftr-435	2716	17	tax	tax	NOUN
ftr-435	2716	18	court	court	NOUN
ftr-435	2716	19	followed	follow	VERB
ftr-435	2716	20	.	.	PUNCT
ftr-435	2717	1	nor	nor	CCONJ
ftr-435	2717	2	did	do	AUX
ftr-435	2717	3	the	the	DET
ftr-435	2717	4	court	court	NOUN
ftr-435	2717	5	misapply	misapply	VERB
ftr-435	2717	6	the	the	DET
ftr-435	2717	7	rule	rule	NOUN
ftr-435	2717	8	in	in	ADP
ftr-435	2717	9	concluding	conclude	VERB
ftr-435	2717	10	that	that	SCONJ
ftr-435	2717	11	the	the	DET
ftr-435	2717	12	broad	broad	ADV
ftr-435	2717	13	-	-	PUNCT
ftr-435	2717	14	based	base	VERB
ftr-435	2717	15	coli	coli	NOUN
ftr-435	2717	16	program	program	NOUN
ftr-435	2717	17	had	have	VERB
ftr-435	2717	18	no	no	DET
ftr-435	2717	19	�	�	NOUN
ftr-435	2717	20	function	function	NOUN
ftr-435	2717	21	�	�	PROPN
ftr-435	2717	22	other	other	ADJ
ftr-435	2717	23	than	than	ADP
ftr-435	2717	24	generating	generate	VERB
ftr-435	2717	25	interest	interest	NOUN
ftr-435	2717	26	deductions	deduction	NOUN
ftr-435	2717	27	.	.	PUNCT
ftr-435	2718	1	the	the	DET
ftr-435	2718	2	tax	tax	NOUN
ftr-435	2718	3	court	court	NOUN
ftr-435	2718	4	found	find	VERB
ftr-435	2718	5	,	,	PUNCT
ftr-435	2718	6	without	without	ADP
ftr-435	2718	7	challenge	challenge	NOUN
ftr-435	2718	8	here	here	ADV
ftr-435	2718	9	,	,	PUNCT
ftr-435	2718	10	that	that	SCONJ
ftr-435	2718	11	the	the	DET
ftr-435	2718	12	program	program	NOUN
ftr-435	2718	13	could	could	AUX
ftr-435	2718	14	never	never	ADV
ftr-435	2718	15	generate	generate	VERB
ftr-435	2718	16	a	a	DET
ftr-435	2718	17	pretax	pretax	ADJ
ftr-435	2718	18	profit	profit	NOUN
ftr-435	2718	19	.	.	PUNCT
ftr-435	2719	1	that	that	PRON
ftr-435	2719	2	was	be	AUX
ftr-435	2719	3	what	what	PRON
ftr-435	2719	4	winndixie	winndixie	NOUN
ftr-435	2719	5	thought	think	VERB
ftr-435	2719	6	as	as	SCONJ
ftr-435	2719	7	it	it	PRON
ftr-435	2719	8	set	set	VERB
ftr-435	2719	9	up	up	ADP
ftr-435	2719	10	the	the	DET
ftr-435	2719	11	program	program	NOUN
ftr-435	2719	12	,	,	PUNCT
ftr-435	2719	13	and	and	CCONJ
ftr-435	2719	14	it	it	PRON
ftr-435	2719	15	is	be	AUX
ftr-435	2719	16	the	the	DET
ftr-435	2719	17	most	most	ADV
ftr-435	2719	18	plausible	plausible	ADJ
ftr-435	2719	19	explanation	explanation	NOUN
ftr-435	2719	20	for	for	ADP
ftr-435	2719	21	winn	winn	PROPN
ftr-435	2719	22	-	-	PUNCT
ftr-435	2719	23	dixie	dixie	PROPN
ftr-435	2719	24	�	�	PROPN
ftr-435	2719	25	s	s	PART
ftr-435	2719	26	withdrawal	withdrawal	NOUN
ftr-435	2719	27	after	after	SCONJ
ftr-435	2719	28	the	the	DET
ftr-435	2719	29	1996	1996	NUM
ftr-435	2719	30	changes	change	NOUN
ftr-435	2719	31	to	to	ADP
ftr-435	2719	32	the	the	DET
ftr-435	2719	33	tax	tax	NOUN
ftr-435	2719	34	law	law	NOUN
ftr-435	2719	35	threatened	threaten	VERB
ftr-435	2719	36	the	the	DET
ftr-435	2719	37	tax	tax	NOUN
ftr-435	2719	38	benefits	benefit	NOUN
ftr-435	2719	39	winndixie	winndixie	NOUN
ftr-435	2719	40	was	be	AUX
ftr-435	2719	41	receiving	receive	VERB
ftr-435	2719	42	.	.	PUNCT
ftr-435	2720	1	no	no	DET
ftr-435	2720	2	finding	finding	NOUN
ftr-435	2720	3	of	of	ADP
ftr-435	2720	4	the	the	DET
ftr-435	2720	5	tax	tax	NOUN
ftr-435	2720	6	court	court	NOUN
ftr-435	2720	7	suggests	suggest	VERB
ftr-435	2720	8	,	,	PUNCT
ftr-435	2720	9	furthermore	furthermore	ADV
ftr-435	2720	10	,	,	PUNCT
ftr-435	2720	11	that	that	SCONJ
ftr-435	2720	12	the	the	DET
ftr-435	2720	13	broad	broad	ADV
ftr-435	2720	14	-	-	PUNCT
ftr-435	2720	15	based	base	VERB
ftr-435	2720	16	coli	coli	NOUN
ftr-435	2720	17	program	program	NOUN
ftr-435	2720	18	answered	answer	VERB
ftr-435	2720	19	any	any	DET
ftr-435	2720	20	business	business	NOUN
ftr-435	2720	21	need	need	NOUN
ftr-435	2720	22	of	of	ADP
ftr-435	2720	23	winn	winn	PROPN
ftr-435	2720	24	-	-	PUNCT
ftr-435	2720	25	dixie	dixie	PROPN
ftr-435	2720	26	,	,	PUNCT
ftr-435	2720	27	such	such	ADJ
ftr-435	2720	28	as	as	ADP
ftr-435	2720	29	indemnifying	indemnify	VERB
ftr-435	2720	30	it	it	PRON
ftr-435	2720	31	for	for	ADP
ftr-435	2720	32	loss	loss	NOUN
ftr-435	2720	33	of	of	ADP
ftr-435	2720	34	key	key	ADJ
ftr-435	2720	35	employees	employee	NOUN
ftr-435	2720	36	.	.	PUNCT
ftr-435	2720	37	.	.	PUNCT
ftr-435	2720	38	.	.	PUNCT
ftr-435	2720	39	.	.	PUNCT
ftr-435	2721	1	[	[	X
ftr-435	2721	2	t]herefore	t]herefore	X
ftr-435	2721	3	,	,	PUNCT
ftr-435	2721	4	the	the	DET
ftr-435	2721	5	broadbased	broadbased	ADJ
ftr-435	2721	6	coli	coli	NOUN
ftr-435	2721	7	program	program	NOUN
ftr-435	2721	8	lacked	lack	VERB
ftr-435	2721	9	sufficient	sufficient	ADJ
ftr-435	2721	10	economic	economic	ADJ
ftr-435	2721	11	substance	substance	NOUN
ftr-435	2721	12	to	to	PART
ftr-435	2721	13	be	be	AUX
ftr-435	2721	14	respected	respect	VERB
ftr-435	2721	15	for	for	ADP
ftr-435	2721	16	tax	tax	NOUN
ftr-435	2721	17	purposes	purpose	NOUN
ftr-435	2721	18	,	,	PUNCT
ftr-435	2721	19	and	and	CCONJ
ftr-435	2721	20	the	the	DET
ftr-435	2721	21	tax	tax	NOUN
ftr-435	2721	22	court	court	NOUN
ftr-435	2721	23	did	do	AUX
ftr-435	2721	24	not	not	PART
ftr-435	2721	25	err	err	VERB
ftr-435	2721	26	in	in	ADP
ftr-435	2721	27	so	so	ADV
ftr-435	2721	28	concluding	concluding	NOUN
ftr-435	2721	29	.	.	PUNCT
ftr-435	2722	1	b.	b.	PROPN
ftr-435	2723	1	another	another	DET
ftr-435	2723	2	coli	coli	NOUN
ftr-435	2723	3	falls	fall	VERB
ftr-435	2723	4	ill	ill	ADJ
ftr-435	2723	5	.	.	PUNCT
ftr-435	2724	1	irs	irs	PROPN
ftr-435	2724	2	v.	v.	ADP
ftr-435	2724	3	cm	cm	PROPN
ftr-435	2724	4	holdings	holdings	PROPN
ftr-435	2724	5	,	,	PUNCT
ftr-435	2724	6	inc	inc	PROPN
ftr-435	2724	7	.	.	PROPN
ftr-435	2725	1	(	(	PUNCT
ftr-435	2725	2	in	in	ADP
ftr-435	2725	3	re	re	PROPN
ftr-435	2725	4	cm	cm	NOUN
ftr-435	2725	5	holdings	holding	NOUN
ftr-435	2725	6	,	,	PUNCT
ftr-435	2725	7	inc	inc	PROPN
ftr-435	2725	8	.	.	PROPN
ftr-435	2725	9	)	)	PUNCT
ftr-435	2725	10	,	,	PUNCT
ftr-435	2725	11	254	254	NUM
ftr-435	2725	12	b.r	b.r	PROPN
ftr-435	2725	13	.	.	PROPN
ftr-435	2725	14	578	578	NUM
ftr-435	2725	15	,	,	PUNCT
ftr-435	2725	16	2000	2000	NUM
ftr-435	2725	17	-	-	SYM
ftr-435	2725	18	2	2	NUM
ftr-435	2725	19	u.s.t.c	u.s.t.c	PROPN
ftr-435	2725	20	.	.	PROPN
ftr-435	2725	21	¶	¶	PROPN
ftr-435	2725	22	50,791	50,791	NUM
ftr-435	2725	23	,	,	PUNCT
ftr-435	2725	24	86	86	NUM
ftr-435	2725	25	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2725	26	6470	6470	NUM
ftr-435	2725	27	(	(	PUNCT
ftr-435	2725	28	d.	d.	PROPN
ftr-435	2725	29	del	del	PROPN
ftr-435	2725	30	.	.	PROPN
ftr-435	2725	31	10/16/00	10/16/00	NUM
ftr-435	2725	32	)	)	PUNCT
ftr-435	2725	33	,	,	PUNCT
ftr-435	2725	34	on	on	ADP
ftr-435	2725	35	appeal	appeal	NOUN
ftr-435	2725	36	to	to	ADP
ftr-435	2725	37	the	the	DET
ftr-435	2725	38	3d	3d	PROPN
ftr-435	2725	39	circuit	circuit	NOUN
ftr-435	2725	40	.	.	PUNCT
ftr-435	2726	1	in	in	ADP
ftr-435	2726	2	cmi	cmi	PROPN
ftr-435	2726	3	�	�	PROPN
ftr-435	2726	4	s	s	PART
ftr-435	2726	5	bankruptcy	bankruptcy	NOUN
ftr-435	2726	6	,	,	PUNCT
ftr-435	2726	7	the	the	DET
ftr-435	2726	8	irs	irs	PROPN
ftr-435	2726	9	filed	file	VERB
ftr-435	2726	10	proofs	proof	NOUN
ftr-435	2726	11	of	of	ADP
ftr-435	2726	12	claim	claim	NOUN
ftr-435	2726	13	for	for	ADP
ftr-435	2726	14	taxes	taxis	NOUN
ftr-435	2726	15	based	base	VERB
ftr-435	2726	16	on	on	ADP
ftr-435	2726	17	the	the	DET
ftr-435	2726	18	disallowance	disallowance	NOUN
ftr-435	2726	19	of	of	ADP
ftr-435	2726	20	interest	interest	NOUN
ftr-435	2726	21	deductions	deduction	NOUN
ftr-435	2726	22	that	that	PRON
ftr-435	2726	23	cmi	cmi	PROPN
ftr-435	2726	24	claimed	claim	VERB
ftr-435	2726	25	for	for	ADP
ftr-435	2726	26	its	its	PRON
ftr-435	2726	27	coli	coli	NOUN
ftr-435	2726	28	plan	plan	NOUN
ftr-435	2726	29	(	(	PUNCT
ftr-435	2726	30	involving	involve	VERB
ftr-435	2726	31	policies	policy	NOUN
ftr-435	2726	32	on	on	ADP
ftr-435	2726	33	1400	1400	NUM
ftr-435	2726	34	employees	employee	NOUN
ftr-435	2726	35	)	)	PUNCT
ftr-435	2726	36	.	.	PUNCT
ftr-435	2727	1	the	the	DET
ftr-435	2727	2	court	court	NOUN
ftr-435	2727	3	held	hold	VERB
ftr-435	2727	4	no	no	DET
ftr-435	2727	5	interest	interest	NOUN
ftr-435	2727	6	deduction	deduction	NOUN
ftr-435	2727	7	was	be	AUX
ftr-435	2727	8	allowable	allowable	ADJ
ftr-435	2727	9	under	under	ADP
ftr-435	2727	10	§	§	PROPN
ftr-435	2727	11	163(a	163(a	PROPN
ftr-435	2727	12	)	)	PUNCT
ftr-435	2727	13	because	because	SCONJ
ftr-435	2727	14	the	the	DET
ftr-435	2727	15	entire	entire	ADJ
ftr-435	2727	16	transaction	transaction	NOUN
ftr-435	2727	17	was	be	AUX
ftr-435	2727	18	a	a	DET
ftr-435	2727	19	�	�	NOUN
ftr-435	2727	20	sham	sham	VERB
ftr-435	2727	21	in	in	ADP
ftr-435	2727	22	substance	substance	NOUN
ftr-435	2727	23	�	�	PROPN
ftr-435	2727	24	that	that	PRON
ftr-435	2727	25	lacked	lack	VERB
ftr-435	2727	26	subjective	subjective	ADJ
ftr-435	2727	27	business	business	NOUN
ftr-435	2727	28	756	756	NUM
ftr-435	2727	29	florida	florida	PROPN
ftr-435	2727	30	tax	tax	NOUN
ftr-435	2727	31	review	review	NOUN
ftr-435	2727	32	[	[	X
ftr-435	2727	33	vol.5	vol.5	NOUN
ftr-435	2727	34	:	:	PUNCT
ftr-435	2727	35	si	si	ADJ
ftr-435	2727	36	purpose	purpose	NOUN
ftr-435	2727	37	.	.	PUNCT
ftr-435	2728	1	apart	apart	ADV
ftr-435	2728	2	from	from	ADP
ftr-435	2728	3	tax	tax	NOUN
ftr-435	2728	4	savings	saving	NOUN
ftr-435	2728	5	from	from	ADP
ftr-435	2728	6	the	the	DET
ftr-435	2728	7	interest	interest	NOUN
ftr-435	2728	8	deduction	deduction	NOUN
ftr-435	2728	9	,	,	PUNCT
ftr-435	2728	10	cmi	cmi	PROPN
ftr-435	2728	11	could	could	AUX
ftr-435	2728	12	not	not	PART
ftr-435	2728	13	reasonably	reasonably	ADV
ftr-435	2728	14	expect	expect	VERB
ftr-435	2728	15	a	a	DET
ftr-435	2728	16	positive	positive	ADJ
ftr-435	2728	17	cash	cash	NOUN
ftr-435	2728	18	flow	flow	NOUN
ftr-435	2728	19	from	from	ADP
ftr-435	2728	20	the	the	DET
ftr-435	2728	21	coli	coli	NOUN
ftr-435	2728	22	plan	plan	NOUN
ftr-435	2728	23	in	in	ADP
ftr-435	2728	24	any	any	DET
ftr-435	2728	25	year	year	NOUN
ftr-435	2728	26	and	and	CCONJ
ftr-435	2728	27	could	could	AUX
ftr-435	2728	28	not	not	PART
ftr-435	2728	29	expect	expect	VERB
ftr-435	2728	30	to	to	PART
ftr-435	2728	31	benefit	benefit	VERB
ftr-435	2728	32	from	from	ADP
ftr-435	2728	33	the	the	DET
ftr-435	2728	34	inside	inside	ADJ
ftr-435	2728	35	cash	cash	NOUN
ftr-435	2728	36	value	value	NOUN
ftr-435	2728	37	build	build	NOUN
ftr-435	2728	38	-	-	PUNCT
ftr-435	2728	39	up	up	NOUN
ftr-435	2728	40	[	[	X
ftr-435	2728	41	which	which	PRON
ftr-435	2728	42	continuously	continuously	ADV
ftr-435	2728	43	remained	remain	VERB
ftr-435	2728	44	at	at	ADP
ftr-435	2728	45	zero	zero	NUM
ftr-435	2728	46	throughout	throughout	ADP
ftr-435	2728	47	the	the	DET
ftr-435	2728	48	plan	plan	NOUN
ftr-435	2728	49	]	]	PUNCT
ftr-435	2728	50	or	or	CCONJ
ftr-435	2728	51	profit	profit	NOUN
ftr-435	2728	52	from	from	ADP
ftr-435	2728	53	the	the	DET
ftr-435	2728	54	death	death	NOUN
ftr-435	2728	55	benefits	benefit	NOUN
ftr-435	2728	56	on	on	ADP
ftr-435	2728	57	covered	covered	ADJ
ftr-435	2728	58	employees	employee	NOUN
ftr-435	2728	59	.	.	PUNCT
ftr-435	2729	1	interest	interest	NOUN
ftr-435	2729	2	deductions	deduction	NOUN
ftr-435	2729	3	were	be	AUX
ftr-435	2729	4	disallowed	disallow	VERB
ftr-435	2729	5	and	and	CCONJ
ftr-435	2729	6	§	§	PROPN
ftr-435	2729	7	6662	6662	NUM
ftr-435	2729	8	substantial	substantial	ADJ
ftr-435	2729	9	understatement	understatement	NOUN
ftr-435	2729	10	penalties	penalty	NOUN
ftr-435	2729	11	were	be	AUX
ftr-435	2729	12	imposed	impose	VERB
ftr-435	2729	13	because	because	SCONJ
ftr-435	2729	14	the	the	DET
ftr-435	2729	15	transaction	transaction	NOUN
ftr-435	2729	16	lacked	lack	VERB
ftr-435	2729	17	economic	economic	ADJ
ftr-435	2729	18	substance	substance	NOUN
ftr-435	2729	19	.	.	PUNCT
ftr-435	2730	1	the	the	DET
ftr-435	2730	2	transaction	transaction	NOUN
ftr-435	2730	3	was	be	AUX
ftr-435	2730	4	entered	enter	VERB
ftr-435	2730	5	into	into	ADP
ftr-435	2730	6	without	without	ADP
ftr-435	2730	7	a	a	DET
ftr-435	2730	8	reasonable	reasonable	ADJ
ftr-435	2730	9	expectation	expectation	NOUN
ftr-435	2730	10	of	of	ADP
ftr-435	2730	11	profit	profit	NOUN
ftr-435	2730	12	�	�	PROPN
ftr-435	2730	13	in	in	ADP
ftr-435	2730	14	the	the	DET
ftr-435	2730	15	absence	absence	NOUN
ftr-435	2730	16	of	of	ADP
ftr-435	2730	17	the	the	DET
ftr-435	2730	18	interest	interest	NOUN
ftr-435	2730	19	deductions	deduction	NOUN
ftr-435	2730	20	�	�	PROPN
ftr-435	2730	21	over	over	ADP
ftr-435	2730	22	the	the	DET
ftr-435	2730	23	life	life	NOUN
ftr-435	2730	24	of	of	ADP
ftr-435	2730	25	the	the	DET
ftr-435	2730	26	40	40	NUM
ftr-435	2730	27	-	-	PUNCT
ftr-435	2730	28	year	year	NOUN
ftr-435	2730	29	transaction	transaction	NOUN
ftr-435	2730	30	from	from	ADP
ftr-435	2730	31	either	either	CCONJ
ftr-435	2730	32	the	the	DET
ftr-435	2730	33	inside	inside	ADJ
ftr-435	2730	34	build	build	NOUN
ftr-435	2730	35	-	-	PUNCT
ftr-435	2730	36	up	up	NOUN
ftr-435	2730	37	or	or	CCONJ
ftr-435	2730	38	mortality	mortality	NOUN
ftr-435	2730	39	components	component	NOUN
ftr-435	2730	40	of	of	ADP
ftr-435	2730	41	the	the	DET
ftr-435	2730	42	plan	plan	NOUN
ftr-435	2730	43	.	.	PUNCT
ftr-435	2731	1	�	�	PROPN
ftr-435	2731	2	the	the	DET
ftr-435	2731	3	court	court	NOUN
ftr-435	2731	4	specifically	specifically	ADV
ftr-435	2731	5	rejected	reject	VERB
ftr-435	2731	6	the	the	DET
ftr-435	2731	7	irs	irs	PROPN
ftr-435	2731	8	�	�	PROPN
ftr-435	2731	9	s	s	PART
ftr-435	2731	10	argument	argument	NOUN
ftr-435	2731	11	that	that	SCONJ
ftr-435	2731	12	it	it	PRON
ftr-435	2731	13	should	should	AUX
ftr-435	2731	14	apply	apply	VERB
ftr-435	2731	15	the	the	DET
ftr-435	2731	16	�	�	PROPN
ftr-435	2731	17	generic	generic	ADJ
ftr-435	2731	18	tax	tax	NOUN
ftr-435	2731	19	shelter	shelter	NOUN
ftr-435	2731	20	test	test	NOUN
ftr-435	2731	21	�	�	PROPN
ftr-435	2731	22	of	of	ADP
ftr-435	2731	23	rose	rise	VERB
ftr-435	2731	24	v.	v.	ADP
ftr-435	2731	25	commissioner	commissioner	NOUN
ftr-435	2731	26	,	,	PUNCT
ftr-435	2731	27	88	88	NUM
ftr-435	2731	28	t.c	t.c	PROPN
ftr-435	2731	29	.	.	PROPN
ftr-435	2731	30	386	386	NUM
ftr-435	2731	31	(	(	PUNCT
ftr-435	2731	32	1987	1987	NUM
ftr-435	2731	33	)	)	PUNCT
ftr-435	2731	34	,	,	PUNCT
ftr-435	2731	35	aff	aff	PROPN
ftr-435	2731	36	�	�	PROPN
ftr-435	2731	37	d	d	PROPN
ftr-435	2731	38	,	,	PUNCT
ftr-435	2731	39	868	868	NUM
ftr-435	2731	40	f.2d	f.2d	SYM
ftr-435	2731	41	851	851	NUM
ftr-435	2731	42	(	(	PUNCT
ftr-435	2731	43	6th	6th	ADJ
ftr-435	2731	44	cir	cir	NOUN
ftr-435	2731	45	.	.	PROPN
ftr-435	2731	46	1989	1989	NUM
ftr-435	2731	47	)	)	PUNCT
ftr-435	2731	48	,	,	PUNCT
ftr-435	2731	49	to	to	PART
ftr-435	2731	50	disallow	disallow	VERB
ftr-435	2731	51	the	the	DET
ftr-435	2731	52	deductions	deduction	NOUN
ftr-435	2731	53	,	,	PUNCT
ftr-435	2731	54	and	and	CCONJ
ftr-435	2731	55	questioned	question	VERB
ftr-435	2731	56	whether	whether	SCONJ
ftr-435	2731	57	the	the	DET
ftr-435	2731	58	tax	tax	NOUN
ftr-435	2731	59	court	court	NOUN
ftr-435	2731	60	would	would	AUX
ftr-435	2731	61	continue	continue	VERB
ftr-435	2731	62	to	to	PART
ftr-435	2731	63	apply	apply	VERB
ftr-435	2731	64	that	that	DET
ftr-435	2731	65	test	test	NOUN
ftr-435	2731	66	.	.	PUNCT
ftr-435	2732	1	rather	rather	ADV
ftr-435	2732	2	,	,	PUNCT
ftr-435	2732	3	the	the	DET
ftr-435	2732	4	court	court	NOUN
ftr-435	2732	5	exhaustively	exhaustively	ADV
ftr-435	2732	6	analyzed	analyze	VERB
ftr-435	2732	7	the	the	DET
ftr-435	2732	8	facts	fact	NOUN
ftr-435	2732	9	.	.	PUNCT
ftr-435	2733	1	�	�	PROPN
ftr-435	2733	2	the	the	DET
ftr-435	2733	3	§	§	PROPN
ftr-435	2733	4	264(c)(1	264(c)(1	PROPN
ftr-435	2733	5	)	)	PUNCT
ftr-435	2733	6	�	�	PROPN
ftr-435	2733	7	four	four	NUM
ftr-435	2733	8	-	-	PUNCT
ftr-435	2733	9	out	out	NOUN
ftr-435	2733	10	-	-	PUNCT
ftr-435	2733	11	of	of	ADP
ftr-435	2733	12	-	-	PUNCT
ftr-435	2733	13	seven	seven	NUM
ftr-435	2733	14	�	�	PROPN
ftr-435	2733	15	safe	safe	ADJ
ftr-435	2733	16	harbor	harbor	NOUN
ftr-435	2733	17	test	test	NOUN
ftr-435	2733	18	was	be	AUX
ftr-435	2733	19	not	not	PART
ftr-435	2733	20	met	meet	VERB
ftr-435	2733	21	because	because	SCONJ
ftr-435	2733	22	the	the	DET
ftr-435	2733	23	premiums	premium	NOUN
ftr-435	2733	24	in	in	ADP
ftr-435	2733	25	years	year	NOUN
ftr-435	2733	26	4	4	NUM
ftr-435	2733	27	through	through	ADP
ftr-435	2733	28	7	7	NUM
ftr-435	2733	29	were	be	AUX
ftr-435	2733	30	paid	pay	VERB
ftr-435	2733	31	through	through	ADP
ftr-435	2733	32	so	so	ADV
ftr-435	2733	33	-	-	PUNCT
ftr-435	2733	34	called	call	VERB
ftr-435	2733	35	�	�	NOUN
ftr-435	2733	36	loading	loading	NOUN
ftr-435	2733	37	dividends	dividend	NOUN
ftr-435	2733	38	.	.	PUNCT
ftr-435	2734	1	�	�	PROPN
ftr-435	2734	2	pursuant	pursuant	ADJ
ftr-435	2734	3	to	to	ADP
ftr-435	2734	4	its	its	PRON
ftr-435	2734	5	coli	coli	NOUN
ftr-435	2734	6	plan	plan	NOUN
ftr-435	2734	7	cmi	cmi	PROPN
ftr-435	2734	8	purchased	purchase	VERB
ftr-435	2734	9	individual	individual	ADJ
ftr-435	2734	10	,	,	PUNCT
ftr-435	2734	11	whole	whole	ADJ
ftr-435	2734	12	life	life	NOUN
ftr-435	2734	13	insurance	insurance	NOUN
ftr-435	2734	14	policies	policy	NOUN
ftr-435	2734	15	,	,	PUNCT
ftr-435	2734	16	of	of	ADP
ftr-435	2734	17	which	which	PRON
ftr-435	2734	18	it	it	PRON
ftr-435	2734	19	was	be	AUX
ftr-435	2734	20	the	the	DET
ftr-435	2734	21	owner	owner	NOUN
ftr-435	2734	22	and	and	CCONJ
ftr-435	2734	23	beneficiary	beneficiary	NOUN
ftr-435	2734	24	,	,	PUNCT
ftr-435	2734	25	on	on	ADP
ftr-435	2734	26	1,400	1,400	NUM
ftr-435	2734	27	employees	employee	NOUN
ftr-435	2734	28	.	.	PUNCT
ftr-435	2735	1	in	in	ADP
ftr-435	2735	2	the	the	DET
ftr-435	2735	3	first	first	ADJ
ftr-435	2735	4	three	three	NUM
ftr-435	2735	5	policy	policy	NOUN
ftr-435	2735	6	years	year	NOUN
ftr-435	2735	7	,	,	PUNCT
ftr-435	2735	8	1991	1991	NUM
ftr-435	2735	9	-	-	SYM
ftr-435	2735	10	1993	1993	NUM
ftr-435	2735	11	,	,	PUNCT
ftr-435	2735	12	cmi	cmi	PROPN
ftr-435	2735	13	paid	pay	VERB
ftr-435	2735	14	premiums	premium	NOUN
ftr-435	2735	15	largely	largely	ADV
ftr-435	2735	16	through	through	ADP
ftr-435	2735	17	nonrecourse	nonrecourse	NOUN
ftr-435	2735	18	policy	policy	NOUN
ftr-435	2735	19	loans	loan	NOUN
ftr-435	2735	20	.	.	PUNCT
ftr-435	2736	1	in	in	ADP
ftr-435	2736	2	the	the	DET
ftr-435	2736	3	fourth	fourth	ADJ
ftr-435	2736	4	through	through	ADP
ftr-435	2736	5	seventh	seventh	ADJ
ftr-435	2736	6	policy	policy	NOUN
ftr-435	2736	7	years	year	NOUN
ftr-435	2736	8	,	,	PUNCT
ftr-435	2736	9	cmi	cmi	PROPN
ftr-435	2736	10	�	�	PROPN
ftr-435	2736	11	paid	pay	VERB
ftr-435	2736	12	�	�	PROPN
ftr-435	2736	13	the	the	DET
ftr-435	2736	14	annual	annual	ADJ
ftr-435	2736	15	premiums	premium	NOUN
ftr-435	2736	16	largely	largely	ADV
ftr-435	2736	17	through	through	ADP
ftr-435	2736	18	a	a	DET
ftr-435	2736	19	combination	combination	NOUN
ftr-435	2736	20	of	of	ADP
ftr-435	2736	21	partial	partial	ADJ
ftr-435	2736	22	withdrawals	withdrawal	NOUN
ftr-435	2736	23	and	and	CCONJ
ftr-435	2736	24	loading	loading	NOUN
ftr-435	2736	25	dividends	dividend	NOUN
ftr-435	2736	26	[	[	X
ftr-435	2736	27	premium	premium	NOUN
ftr-435	2736	28	rebates	rebate	VERB
ftr-435	2736	29	to	to	ADP
ftr-435	2736	30	cmi	cmi	PROPN
ftr-435	2736	31	]	]	PUNCT
ftr-435	2736	32	.	.	PUNCT
ftr-435	2737	1	the	the	DET
ftr-435	2737	2	court	court	NOUN
ftr-435	2737	3	(	(	PUNCT
ftr-435	2737	4	judge	judge	PROPN
ftr-435	2737	5	schwartz	schwartz	PROPN
ftr-435	2737	6	)	)	PUNCT
ftr-435	2737	7	found	find	VERB
ftr-435	2737	8	that	that	SCONJ
ftr-435	2737	9	the	the	DET
ftr-435	2737	10	loans	loan	NOUN
ftr-435	2737	11	for	for	ADP
ftr-435	2737	12	the	the	DET
ftr-435	2737	13	first	first	ADJ
ftr-435	2737	14	three	three	NUM
ftr-435	2737	15	years	year	NOUN
ftr-435	2737	16	were	be	AUX
ftr-435	2737	17	real	real	ADJ
ftr-435	2737	18	,	,	PUNCT
ftr-435	2737	19	but	but	CCONJ
ftr-435	2737	20	that	that	SCONJ
ftr-435	2737	21	the	the	DET
ftr-435	2737	22	loading	loading	NOUN
ftr-435	2737	23	dividends	dividend	NOUN
ftr-435	2737	24	were	be	AUX
ftr-435	2737	25	factual	factual	ADJ
ftr-435	2737	26	shams	sham	NOUN
ftr-435	2737	27	that	that	PRON
ftr-435	2737	28	were	be	AUX
ftr-435	2737	29	created	create	VERB
ftr-435	2737	30	by	by	ADP
ftr-435	2737	31	circular	circular	ADJ
ftr-435	2737	32	accounting	accounting	NOUN
ftr-435	2737	33	treatment	treatment	NOUN
ftr-435	2737	34	,	,	PUNCT
ftr-435	2737	35	and	and	CCONJ
ftr-435	2737	36	that	that	SCONJ
ftr-435	2737	37	there	there	PRON
ftr-435	2737	38	thus	thus	ADV
ftr-435	2737	39	was	be	AUX
ftr-435	2737	40	a	a	DET
ftr-435	2737	41	substantial	substantial	ADJ
ftr-435	2737	42	shortfall	shortfall	NOUN
ftr-435	2737	43	in	in	ADP
ftr-435	2737	44	the	the	DET
ftr-435	2737	45	payment	payment	NOUN
ftr-435	2737	46	of	of	ADP
ftr-435	2737	47	annual	annual	ADJ
ftr-435	2737	48	premiums	premium	NOUN
ftr-435	2737	49	due	due	ADJ
ftr-435	2737	50	in	in	ADP
ftr-435	2737	51	years	year	NOUN
ftr-435	2737	52	four	four	NUM
ftr-435	2737	53	through	through	ADP
ftr-435	2737	54	seven	seven	NUM
ftr-435	2737	55	.	.	PUNCT
ftr-435	2738	1	thus	thus	ADV
ftr-435	2738	2	,	,	PUNCT
ftr-435	2738	3	§	§	PROPN
ftr-435	2738	4	264(a	264(a	PROPN
ftr-435	2738	5	)	)	PUNCT
ftr-435	2738	6	applied	apply	VERB
ftr-435	2738	7	to	to	PART
ftr-435	2738	8	disallow	disallow	VERB
ftr-435	2738	9	the	the	DET
ftr-435	2738	10	deductions	deduction	NOUN
ftr-435	2738	11	because	because	SCONJ
ftr-435	2738	12	the	the	DET
ftr-435	2738	13	premiums	premium	NOUN
ftr-435	2738	14	were	be	AUX
ftr-435	2738	15	financed	finance	VERB
ftr-435	2738	16	by	by	ADP
ftr-435	2738	17	systematic	systematic	ADJ
ftr-435	2738	18	borrowing	borrowing	NOUN
ftr-435	2738	19	on	on	ADP
ftr-435	2738	20	the	the	DET
ftr-435	2738	21	policies	policy	NOUN
ftr-435	2738	22	.	.	PUNCT
ftr-435	2739	1	the	the	DET
ftr-435	2739	2	§	§	PROPN
ftr-435	2739	3	264	264	NUM
ftr-435	2739	4	(	(	PUNCT
ftr-435	2739	5	c)(1	c)(1	NOUN
ftr-435	2739	6	)	)	PUNCT
ftr-435	2739	7	exception	exception	NOUN
ftr-435	2739	8	�	�	PROPN
ftr-435	2739	9	if	if	SCONJ
ftr-435	2739	10	no	no	DET
ftr-435	2739	11	part	part	NOUN
ftr-435	2739	12	of	of	ADP
ftr-435	2739	13	4	4	NUM
ftr-435	2739	14	of	of	ADP
ftr-435	2739	15	the	the	DET
ftr-435	2739	16	annual	annual	ADJ
ftr-435	2739	17	premiums	premium	NOUN
ftr-435	2739	18	due	due	ADJ
ftr-435	2739	19	during	during	ADP
ftr-435	2739	20	the	the	DET
ftr-435	2739	21	7	7	NUM
ftr-435	2739	22	-	-	PUNCT
ftr-435	2739	23	year	year	NOUN
ftr-435	2739	24	period	period	NOUN
ftr-435	2739	25	(	(	PUNCT
ftr-435	2739	26	beginning	begin	VERB
ftr-435	2739	27	with	with	ADP
ftr-435	2739	28	the	the	DET
ftr-435	2739	29	date	date	NOUN
ftr-435	2739	30	the	the	DET
ftr-435	2739	31	first	first	ADJ
ftr-435	2739	32	premium	premium	NOUN
ftr-435	2739	33	.	.	PUNCT
ftr-435	2739	34	.	.	PUNCT
ftr-435	2740	1	.	.	PUNCT
ftr-435	2740	2	was	be	AUX
ftr-435	2740	3	paid	pay	VERB
ftr-435	2740	4	)	)	PUNCT
ftr-435	2740	5	is	be	AUX
ftr-435	2740	6	paid	pay	VERB
ftr-435	2740	7	under	under	ADP
ftr-435	2740	8	such	such	ADJ
ftr-435	2740	9	plan	plan	NOUN
ftr-435	2740	10	by	by	ADP
ftr-435	2740	11	means	mean	NOUN
ftr-435	2740	12	of	of	ADP
ftr-435	2740	13	indebtedness	indebtedness	NOUN
ftr-435	2740	14	�	�	NOUN
ftr-435	2740	15	did	do	AUX
ftr-435	2740	16	not	not	PART
ftr-435	2740	17	apply	apply	VERB
ftr-435	2740	18	.	.	PUNCT
ftr-435	2741	1	the	the	DET
ftr-435	2741	2	court	court	NOUN
ftr-435	2741	3	accepted	accept	VERB
ftr-435	2741	4	the	the	DET
ftr-435	2741	5	irs	irs	PROPN
ftr-435	2741	6	�	�	PROPN
ftr-435	2741	7	s	s	PART
ftr-435	2741	8	argument	argument	NOUN
ftr-435	2741	9	that	that	SCONJ
ftr-435	2741	10	�	�	PROPN
ftr-435	2741	11	�	�	PROPN
ftr-435	2741	12	annual	annual	ADJ
ftr-435	2741	13	premiums	premium	NOUN
ftr-435	2741	14	due	due	ADJ
ftr-435	2741	15	�	�	PROPN
ftr-435	2741	16	means	mean	VERB
ftr-435	2741	17	the	the	DET
ftr-435	2741	18	nominal	nominal	ADJ
ftr-435	2741	19	annual	annual	ADJ
ftr-435	2741	20	premiums	premium	NOUN
ftr-435	2741	21	due	due	ADJ
ftr-435	2741	22	less	less	ADV
ftr-435	2741	23	the	the	DET
ftr-435	2741	24	�	�	NOUN
ftr-435	2741	25	loading	loading	NOUN
ftr-435	2741	26	dividends	dividend	NOUN
ftr-435	2741	27	�	�	PROPN
ftr-435	2741	28	that	that	PRON
ftr-435	2741	29	were	be	AUX
ftr-435	2741	30	offset	offset	VERB
ftr-435	2741	31	against	against	ADP
ftr-435	2741	32	the	the	DET
ftr-435	2741	33	contract	contract	NOUN
ftr-435	2741	34	premiums	premium	NOUN
ftr-435	2741	35	,	,	PUNCT
ftr-435	2741	36	�	�	PROPN
ftr-435	2741	37	rather	rather	ADV
ftr-435	2741	38	than	than	ADP
ftr-435	2741	39	cmi	cmi	PROPN
ftr-435	2741	40	�	�	PROPN
ftr-435	2741	41	s	s	PART
ftr-435	2741	42	argument	argument	NOUN
ftr-435	2741	43	that	that	SCONJ
ftr-435	2741	44	annual	annual	ADJ
ftr-435	2741	45	premiums	premium	NOUN
ftr-435	2741	46	due	due	ADV
ftr-435	2741	47	meant	mean	VERB
ftr-435	2741	48	the	the	DET
ftr-435	2741	49	�	�	PROPN
ftr-435	2741	50	contract	contract	NOUN
ftr-435	2741	51	-	-	PUNCT
ftr-435	2741	52	specified	specify	VERB
ftr-435	2741	53	premiums	premium	NOUN
ftr-435	2741	54	.	.	PUNCT
ftr-435	2742	1	�	�	PROPN
ftr-435	2742	2	these	these	PRON
ftr-435	2742	3	were	be	AUX
ftr-435	2742	4	circular	circular	ADJ
ftr-435	2742	5	netting	netting	NOUN
ftr-435	2742	6	transactions	transaction	NOUN
ftr-435	2742	7	for	for	ADP
ftr-435	2742	8	the	the	DET
ftr-435	2742	9	sole	sole	ADJ
ftr-435	2742	10	purpose	purpose	NOUN
ftr-435	2742	11	of	of	ADP
ftr-435	2742	12	reducing	reduce	VERB
ftr-435	2742	13	the	the	DET
ftr-435	2742	14	annual	annual	ADJ
ftr-435	2742	15	cash	cash	NOUN
ftr-435	2742	16	premiums	premium	NOUN
ftr-435	2742	17	paid	pay	VERB
ftr-435	2742	18	in	in	ADP
ftr-435	2742	19	those	those	DET
ftr-435	2742	20	years	year	NOUN
ftr-435	2742	21	,	,	PUNCT
ftr-435	2742	22	and	and	CCONJ
ftr-435	2742	23	were	be	AUX
ftr-435	2742	24	factual	factual	ADJ
ftr-435	2742	25	shams	sham	NOUN
ftr-435	2742	26	.	.	PUNCT
ftr-435	2743	1	6	6	X
ftr-435	2743	2	.	.	X
ftr-435	2743	3	are	be	AUX
ftr-435	2743	4	they	they	PRON
ftr-435	2743	5	intestinal	intestinal	ADJ
ftr-435	2743	6	tract	tract	NOUN
ftr-435	2743	7	bacteria	bacteria	NOUN
ftr-435	2743	8	?	?	PUNCT
ftr-435	2744	1	does	do	AUX
ftr-435	2744	2	this	this	DET
ftr-435	2744	3	�	�	PROPN
ftr-435	2744	4	third	third	ADJ
ftr-435	2744	5	strike	strike	NOUN
ftr-435	2744	6	�	�	PROPN
ftr-435	2744	7	mean	mean	VERB
ftr-435	2744	8	that	that	SCONJ
ftr-435	2744	9	coli	coli	NOUN
ftr-435	2744	10	is	be	AUX
ftr-435	2744	11	eradicated	eradicate	VERB
ftr-435	2744	12	?	?	PUNCT
ftr-435	2745	1	or	or	CCONJ
ftr-435	2745	2	,	,	PUNCT
ftr-435	2745	3	are	be	AUX
ftr-435	2745	4	taxpayers	taxpayer	NOUN
ftr-435	2745	5	�	�	NOUN
ftr-435	2745	6	arguments	argument	NOUN
ftr-435	2745	7	too	too	ADV
ftr-435	2745	8	appealing	appealing	ADJ
ftr-435	2745	9	?	?	PUNCT
ftr-435	2746	1	american	american	PROPN
ftr-435	2746	2	electric	electric	PROPN
ftr-435	2746	3	power	power	PROPN
ftr-435	2746	4	,	,	PUNCT
ftr-435	2746	5	inc	inc	PROPN
ftr-435	2746	6	.	.	PROPN
ftr-435	2746	7	v.	v.	PROPN
ftr-435	2746	8	united	united	PROPN
ftr-435	2746	9	states	states	PROPN
ftr-435	2746	10	,	,	PUNCT
ftr-435	2746	11	136	136	NUM
ftr-435	2746	12	f.supp.2d	f.supp.2d	NOUN
ftr-435	2746	13	762	762	NUM
ftr-435	2746	14	,	,	PUNCT
ftr-435	2746	15	2001	2001	NUM
ftr-435	2746	16	-	-	SYM
ftr-435	2746	17	1	1	NUM
ftr-435	2746	18	2002	2002	NUM
ftr-435	2746	19	]	]	PUNCT
ftr-435	2746	20	recent	recent	ADJ
ftr-435	2746	21	developments	development	NOUN
ftr-435	2746	22	in	in	ADP
ftr-435	2746	23	federal	federal	ADJ
ftr-435	2746	24	income	income	NOUN
ftr-435	2746	25	taxation	taxation	NOUN
ftr-435	2746	26	757	757	NUM
ftr-435	2746	27	27	27	NUM
ftr-435	2746	28	.	.	PUNCT
ftr-435	2747	1	see	see	VERB
ftr-435	2747	2	viii.a.7.c	viii.a.7.c	PROPN
ftr-435	2747	3	.	.	PUNCT
ftr-435	2748	1	u.s.t.c	u.s.t.c	PROPN
ftr-435	2748	2	.	.	PROPN
ftr-435	2749	1	¶	¶	PROPN
ftr-435	2749	2	50,232	50,232	NUM
ftr-435	2749	3	,	,	PUNCT
ftr-435	2749	4	87	87	NUM
ftr-435	2749	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2749	6	917	917	NUM
ftr-435	2749	7	(	(	PUNCT
ftr-435	2749	8	s.d	s.d	PROPN
ftr-435	2749	9	.	.	PROPN
ftr-435	2749	10	ohio	ohio	PROPN
ftr-435	2749	11	2/20/01	2/20/01	NUM
ftr-435	2749	12	)	)	PUNCT
ftr-435	2749	13	.	.	PUNCT
ftr-435	2750	1	this	this	DET
ftr-435	2750	2	opinion	opinion	NOUN
ftr-435	2750	3	largely	largely	ADV
ftr-435	2750	4	follows	follow	VERB
ftr-435	2750	5	the	the	DET
ftr-435	2750	6	reasoning	reasoning	NOUN
ftr-435	2750	7	in	in	ADP
ftr-435	2750	8	cm	cm	NOUN
ftr-435	2750	9	holdings	holding	NOUN
ftr-435	2750	10	,	,	PUNCT
ftr-435	2750	11	noted	note	VERB
ftr-435	2750	12	above	above	ADV
ftr-435	2750	13	.	.	PUNCT
ftr-435	2751	1	7	7	X
ftr-435	2751	2	.	.	NOUN
ftr-435	2751	3	fifth	fifth	ADJ
ftr-435	2751	4	and	and	CCONJ
ftr-435	2751	5	eighth	eighth	ADJ
ftr-435	2751	6	circuits	circuit	NOUN
ftr-435	2751	7	agree	agree	VERB
ftr-435	2751	8	that	that	SCONJ
ftr-435	2751	9	twenty	twenty	NUM
ftr-435	2751	10	first	first	ADJ
ftr-435	2751	11	securities	security	NOUN
ftr-435	2751	12	marketed	market	VERB
ftr-435	2751	13	american	american	ADJ
ftr-435	2751	14	depository	depository	NOUN
ftr-435	2751	15	receipts	receipt	NOUN
ftr-435	2751	16	(	(	PUNCT
ftr-435	2751	17	adr	adr	PROPN
ftr-435	2751	18	)	)	PUNCT
ftr-435	2751	19	arbitrage	arbitrage	NOUN
ftr-435	2751	20	transactions	transaction	NOUN
ftr-435	2751	21	do	do	AUX
ftr-435	2751	22	not	not	PART
ftr-435	2751	23	lack	lack	VERB
ftr-435	2751	24	economic	economic	ADJ
ftr-435	2751	25	substance	substance	NOUN
ftr-435	2751	26	.	.	PUNCT
ftr-435	2752	1	a.	a.	NOUN
ftr-435	2752	2	new	new	ADJ
ftr-435	2752	3	rule	rule	NOUN
ftr-435	2752	4	in	in	ADP
ftr-435	2752	5	the	the	DET
ftr-435	2752	6	tax	tax	NOUN
ftr-435	2752	7	court	court	NOUN
ftr-435	2752	8	:	:	PUNCT
ftr-435	2752	9	no	no	PRON
ftr-435	2752	10	more	more	ADV
ftr-435	2752	11	mr	mr	PROPN
ftr-435	2752	12	.	.	PROPN
ftr-435	2752	13	nice	nice	PROPN
ftr-435	2752	14	guy	guy	NOUN
ftr-435	2752	15	!	!	PUNCT
ftr-435	2753	1	(	(	PUNCT
ftr-435	2753	2	ms	ms	PROPN
ftr-435	2753	3	.	.	PROPN
ftr-435	2753	4	nice	nice	PROPN
ftr-435	2753	5	gal	gal	PROPN
ftr-435	2753	6	?	?	PUNCT
ftr-435	2753	7	)	)	PUNCT
ftr-435	2753	8	.	.	PUNCT
ftr-435	2754	1	royal	royal	PROPN
ftr-435	2754	2	dutch	dutch	PROPN
ftr-435	2754	3	shell	shell	PROPN
ftr-435	2754	4	adrs	adrs	PROPN
ftr-435	2754	5	peddled	peddle	VERB
ftr-435	2754	6	by	by	ADP
ftr-435	2754	7	an	an	DET
ftr-435	2754	8	investment	investment	NOUN
ftr-435	2754	9	banking	banking	NOUN
ftr-435	2754	10	firm	firm	NOUN
ftr-435	2754	11	lacked	lack	VERB
ftr-435	2754	12	economic	economic	ADJ
ftr-435	2754	13	substance	substance	NOUN
ftr-435	2754	14	.	.	PUNCT
ftr-435	2755	1	compaq	compaq	PROPN
ftr-435	2755	2	computer	computer	PROPN
ftr-435	2755	3	corp	corp	PROPN
ftr-435	2755	4	.	.	PROPN
ftr-435	2756	1	v.	v.	PROPN
ftr-435	2756	2	commissioner	commissioner	PROPN
ftr-435	2756	3	,	,	PUNCT
ftr-435	2756	4	113	113	NUM
ftr-435	2756	5	t.c	t.c	PROPN
ftr-435	2756	6	.	.	PROPN
ftr-435	2756	7	214	214	NUM
ftr-435	2756	8	(	(	PUNCT
ftr-435	2756	9	9/21/99	9/21/99	NUM
ftr-435	2756	10	)	)	PUNCT
ftr-435	2756	11	,	,	PUNCT
ftr-435	2756	12	rev	rev	VERB
ftr-435	2756	13	�	�	PROPN
ftr-435	2756	14	d	d	PROPN
ftr-435	2756	15	,	,	PUNCT
ftr-435	2756	16	277	277	NUM
ftr-435	2756	17	f.3d	f.3d	NUM
ftr-435	2756	18	778	778	NUM
ftr-435	2756	19	,	,	PUNCT
ftr-435	2756	20	88	88	NUM
ftr-435	2756	21	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2756	22	7339	7339	NUM
ftr-435	2756	23	,	,	PUNCT
ftr-435	2756	24	2002	2002	NUM
ftr-435	2756	25	-	-	SYM
ftr-435	2756	26	1	1	NUM
ftr-435	2756	27	u.s.t.c	u.s.t.c	PROPN
ftr-435	2756	28	.	.	PROPN
ftr-435	2757	1	¶	¶	PROPN
ftr-435	2757	2	50,144	50,144	NUM
ftr-435	2757	3	(	(	PUNCT
ftr-435	2757	4	5th	5th	ADJ
ftr-435	2757	5	cir	cir	NOUN
ftr-435	2757	6	.	.	PUNCT
ftr-435	2758	1	12/28/01).27	12/28/01).27	NUM
ftr-435	2758	2	compaq	compaq	NOUN
ftr-435	2758	3	recognized	recognize	VERB
ftr-435	2758	4	a	a	DET
ftr-435	2758	5	$	$	SYM
ftr-435	2758	6	232	232	NUM
ftr-435	2758	7	million	million	NUM
ftr-435	2758	8	long	long	ADJ
ftr-435	2758	9	-	-	PUNCT
ftr-435	2758	10	term	term	NOUN
ftr-435	2758	11	capital	capital	NOUN
ftr-435	2758	12	gain	gain	NOUN
ftr-435	2758	13	in	in	ADP
ftr-435	2758	14	1992	1992	NUM
ftr-435	2758	15	.	.	PUNCT
ftr-435	2759	1	shortly	shortly	ADV
ftr-435	2759	2	afterwards	afterwards	ADV
ftr-435	2759	3	,	,	PUNCT
ftr-435	2759	4	an	an	DET
ftr-435	2759	5	investment	investment	NOUN
ftr-435	2759	6	firm	firm	NOUN
ftr-435	2759	7	[	[	X
ftr-435	2759	8	twentyfirst	twentyfirst	NOUN
ftr-435	2759	9	securities	securities	PROPN
ftr-435	2759	10	corp	corp	PROPN
ftr-435	2759	11	.	.	PROPN
ftr-435	2759	12	]	]	PUNCT
ftr-435	2759	13	contacted	contact	VERB
ftr-435	2759	14	the	the	DET
ftr-435	2759	15	compaq	compaq	PROPN
ftr-435	2759	16	treasury	treasury	PROPN
ftr-435	2759	17	department	department	PROPN
ftr-435	2759	18	with	with	ADP
ftr-435	2759	19	the	the	DET
ftr-435	2759	20	suggestion	suggestion	NOUN
ftr-435	2759	21	that	that	SCONJ
ftr-435	2759	22	it	it	PRON
ftr-435	2759	23	take	take	VERB
ftr-435	2759	24	advantage	advantage	NOUN
ftr-435	2759	25	of	of	ADP
ftr-435	2759	26	an	an	DET
ftr-435	2759	27	adr	adr	PROPN
ftr-435	2759	28	arbitrage	arbitrage	PROPN
ftr-435	2759	29	transaction	transaction	NOUN
ftr-435	2759	30	.	.	PUNCT
ftr-435	2760	1	(	(	PUNCT
ftr-435	2760	2	american	american	ADJ
ftr-435	2760	3	depository	depository	NOUN
ftr-435	2760	4	receipts	receipt	NOUN
ftr-435	2760	5	are	be	AUX
ftr-435	2760	6	transferable	transferable	ADJ
ftr-435	2760	7	units	unit	NOUN
ftr-435	2760	8	in	in	ADP
ftr-435	2760	9	a	a	DET
ftr-435	2760	10	trust	trust	NOUN
ftr-435	2760	11	that	that	PRON
ftr-435	2760	12	represent	represent	VERB
ftr-435	2760	13	ownership	ownership	NOUN
ftr-435	2760	14	of	of	ADP
ftr-435	2760	15	foreign	foreign	ADJ
ftr-435	2760	16	stock	stock	NOUN
ftr-435	2760	17	.	.	PUNCT
ftr-435	2760	18	)	)	PUNCT
ftr-435	2761	1	this	this	PRON
ftr-435	2761	2	involved	involve	VERB
ftr-435	2761	3	purchases	purchase	NOUN
ftr-435	2761	4	of	of	ADP
ftr-435	2761	5	$	$	SYM
ftr-435	2761	6	888	888	NUM
ftr-435	2761	7	million	million	NUM
ftr-435	2761	8	of	of	ADP
ftr-435	2761	9	royal	royal	ADJ
ftr-435	2761	10	dutch	dutch	ADJ
ftr-435	2761	11	shell	shell	NOUN
ftr-435	2761	12	adrs	adrs	PROPN
ftr-435	2761	13	cum	cum	PROPN
ftr-435	2761	14	dividend	dividend	NOUN
ftr-435	2761	15	,	,	PUNCT
ftr-435	2761	16	followed	follow	VERB
ftr-435	2761	17	by	by	ADP
ftr-435	2761	18	sales	sale	NOUN
ftr-435	2761	19	of	of	ADP
ftr-435	2761	20	those	those	DET
ftr-435	2761	21	adrs	adr	NOUN
ftr-435	2761	22	ex	ex	PRON
ftr-435	2761	23	dividend	dividend	NOUN
ftr-435	2761	24	within	within	ADP
ftr-435	2761	25	the	the	DET
ftr-435	2761	26	hour	hour	NOUN
ftr-435	2761	27	for	for	ADP
ftr-435	2761	28	$	$	SYM
ftr-435	2761	29	868	868	NUM
ftr-435	2761	30	million	million	NUM
ftr-435	2761	31	.	.	PUNCT
ftr-435	2762	1	compaq	compaq	NOUN
ftr-435	2762	2	then	then	ADV
ftr-435	2762	3	carried	carry	VERB
ftr-435	2762	4	back	back	ADP
ftr-435	2762	5	$	$	SYM
ftr-435	2762	6	20	20	NUM
ftr-435	2762	7	million	million	NUM
ftr-435	2762	8	of	of	ADP
ftr-435	2762	9	loss	loss	NOUN
ftr-435	2762	10	against	against	ADP
ftr-435	2762	11	the	the	DET
ftr-435	2762	12	previously	previously	ADV
ftr-435	2762	13	recognized	recognize	VERB
ftr-435	2762	14	gain	gain	NOUN
ftr-435	2762	15	.	.	PUNCT
ftr-435	2763	1	it	it	PRON
ftr-435	2763	2	also	also	ADV
ftr-435	2763	3	claimed	claim	VERB
ftr-435	2763	4	a	a	DET
ftr-435	2763	5	$	$	SYM
ftr-435	2763	6	3.4	3.4	NUM
ftr-435	2763	7	million	million	NUM
ftr-435	2763	8	foreign	foreign	ADJ
ftr-435	2763	9	tax	tax	NOUN
ftr-435	2763	10	credit	credit	NOUN
ftr-435	2763	11	for	for	ADP
ftr-435	2763	12	taxes	taxis	NOUN
ftr-435	2763	13	withheld	withhold	VERB
ftr-435	2763	14	from	from	ADP
ftr-435	2763	15	the	the	DET
ftr-435	2763	16	$	$	SYM
ftr-435	2763	17	22.5	22.5	NUM
ftr-435	2763	18	million	million	NUM
ftr-435	2763	19	dividend	dividend	NOUN
ftr-435	2763	20	received	receive	VERB
ftr-435	2763	21	.	.	PUNCT
ftr-435	2764	1	judge	judge	PROPN
ftr-435	2764	2	cohen	cohen	PROPN
ftr-435	2764	3	held	hold	VERB
ftr-435	2764	4	that	that	SCONJ
ftr-435	2764	5	the	the	DET
ftr-435	2764	6	transaction	transaction	NOUN
ftr-435	2764	7	lacked	lack	VERB
ftr-435	2764	8	economic	economic	ADJ
ftr-435	2764	9	substance	substance	NOUN
ftr-435	2764	10	because	because	SCONJ
ftr-435	2764	11	the	the	DET
ftr-435	2764	12	net	net	ADJ
ftr-435	2764	13	cash	cash	NOUN
ftr-435	2764	14	flow	flow	NOUN
ftr-435	2764	15	from	from	ADP
ftr-435	2764	16	the	the	DET
ftr-435	2764	17	transaction	transaction	NOUN
ftr-435	2764	18	without	without	ADP
ftr-435	2764	19	regard	regard	NOUN
ftr-435	2764	20	to	to	ADP
ftr-435	2764	21	tax	tax	NOUN
ftr-435	2764	22	consequences	consequence	NOUN
ftr-435	2764	23	was	be	AUX
ftr-435	2764	24	a	a	DET
ftr-435	2764	25	$	$	SYM
ftr-435	2764	26	1.5	1.5	NUM
ftr-435	2764	27	million	million	NUM
ftr-435	2764	28	loss	loss	NOUN
ftr-435	2764	29	.	.	PUNCT
ftr-435	2765	1	the	the	DET
ftr-435	2765	2	foreign	foreign	ADJ
ftr-435	2765	3	tax	tax	NOUN
ftr-435	2765	4	credit	credit	NOUN
ftr-435	2765	5	was	be	AUX
ftr-435	2765	6	denied	deny	VERB
ftr-435	2765	7	and	and	CCONJ
ftr-435	2765	8	a	a	DET
ftr-435	2765	9	negligence	negligence	NOUN
ftr-435	2765	10	penalty	penalty	NOUN
ftr-435	2765	11	was	be	AUX
ftr-435	2765	12	imposed	impose	VERB
ftr-435	2765	13	.	.	PUNCT
ftr-435	2766	1	�	�	PROPN
ftr-435	2766	2	judge	judge	PROPN
ftr-435	2766	3	cohen	cohen	PROPN
ftr-435	2766	4	considered	consider	VERB
ftr-435	2766	5	it	it	PRON
ftr-435	2766	6	important	important	ADJ
ftr-435	2766	7	that	that	SCONJ
ftr-435	2766	8	compaq	compaq	NOUN
ftr-435	2766	9	did	do	AUX
ftr-435	2766	10	not	not	PART
ftr-435	2766	11	perform	perform	VERB
ftr-435	2766	12	a	a	DET
ftr-435	2766	13	cash	cash	NOUN
ftr-435	2766	14	flow	flow	NOUN
ftr-435	2766	15	analysis	analysis	NOUN
ftr-435	2766	16	,	,	PUNCT
ftr-435	2766	17	nor	nor	CCONJ
ftr-435	2766	18	did	do	AUX
ftr-435	2766	19	it	it	PRON
ftr-435	2766	20	investigate	investigate	VERB
ftr-435	2766	21	the	the	DET
ftr-435	2766	22	investment	investment	NOUN
ftr-435	2766	23	.	.	PUNCT
ftr-435	2767	1	she	she	PRON
ftr-435	2767	2	noted	note	VERB
ftr-435	2767	3	that	that	SCONJ
ftr-435	2767	4	compaq	compaq	NOUN
ftr-435	2767	5	shredded	shred	VERB
ftr-435	2767	6	the	the	DET
ftr-435	2767	7	spreadsheet	spreadsheet	NOUN
ftr-435	2767	8	provided	provide	VERB
ftr-435	2767	9	by	by	ADP
ftr-435	2767	10	the	the	DET
ftr-435	2767	11	promoter	promoter	NOUN
ftr-435	2767	12	and	and	CCONJ
ftr-435	2767	13	�	�	PROPN
ftr-435	2767	14	has	have	AUX
ftr-435	2767	15	chosen	choose	VERB
ftr-435	2767	16	not	not	PART
ftr-435	2767	17	to	to	PART
ftr-435	2767	18	disclose	disclose	VERB
ftr-435	2767	19	any	any	DET
ftr-435	2767	20	communications	communication	NOUN
ftr-435	2767	21	�	�	PROPN
ftr-435	2767	22	indicating	indicate	VERB
ftr-435	2767	23	any	any	DET
ftr-435	2767	24	reliance	reliance	NOUN
ftr-435	2767	25	on	on	ADP
ftr-435	2767	26	the	the	DET
ftr-435	2767	27	advice	advice	NOUN
ftr-435	2767	28	of	of	ADP
ftr-435	2767	29	its	its	PRON
ftr-435	2767	30	tax	tax	NOUN
ftr-435	2767	31	department	department	NOUN
ftr-435	2767	32	or	or	CCONJ
ftr-435	2767	33	counsel	counsel	NOUN
ftr-435	2767	34	.	.	PUNCT
ftr-435	2768	1	these	these	DET
ftr-435	2768	2	factors	factor	NOUN
ftr-435	2768	3	were	be	AUX
ftr-435	2768	4	also	also	ADV
ftr-435	2768	5	important	important	ADJ
ftr-435	2768	6	to	to	ADP
ftr-435	2768	7	the	the	DET
ftr-435	2768	8	court	court	NOUN
ftr-435	2768	9	in	in	ADP
ftr-435	2768	10	upholding	uphold	VERB
ftr-435	2768	11	a	a	DET
ftr-435	2768	12	negligence	negligence	NOUN
ftr-435	2768	13	penalty	penalty	NOUN
ftr-435	2768	14	.	.	PUNCT
ftr-435	2769	1	�	�	PROPN
ftr-435	2769	2	judge	judge	PROPN
ftr-435	2769	3	cohen	cohen	PROPN
ftr-435	2769	4	quoted	quote	VERB
ftr-435	2769	5	acm	acm	PROPN
ftr-435	2769	6	partnership	partnership	NOUN
ftr-435	2769	7	for	for	ADP
ftr-435	2769	8	the	the	DET
ftr-435	2769	9	proposition	proposition	NOUN
ftr-435	2769	10	that	that	SCONJ
ftr-435	2769	11	the	the	DET
ftr-435	2769	12	business	business	NOUN
ftr-435	2769	13	purpose	purpose	NOUN
ftr-435	2769	14	requirement	requirement	NOUN
ftr-435	2769	15	of	of	ADP
ftr-435	2769	16	the	the	DET
ftr-435	2769	17	economic	economic	ADJ
ftr-435	2769	18	substance	substance	NOUN
ftr-435	2769	19	doctrine	doctrine	NOUN
ftr-435	2769	20	is	be	AUX
ftr-435	2769	21	only	only	ADV
ftr-435	2769	22	satisfied	satisfied	ADJ
ftr-435	2769	23	when	when	SCONJ
ftr-435	2769	24	�	�	NOUN
ftr-435	2769	25	the	the	DET
ftr-435	2769	26	transaction	transaction	NOUN
ftr-435	2769	27	[	[	X
ftr-435	2769	28	is	be	AUX
ftr-435	2769	29	]	]	PUNCT
ftr-435	2769	30	rationally	rationally	ADV
ftr-435	2769	31	related	relate	VERB
ftr-435	2769	32	to	to	ADP
ftr-435	2769	33	a	a	DET
ftr-435	2769	34	useful	useful	ADJ
ftr-435	2769	35	nontax	nontax	NOUN
ftr-435	2769	36	purpose	purpose	NOUN
ftr-435	2769	37	that	that	PRON
ftr-435	2769	38	is	be	AUX
ftr-435	2769	39	plausible	plausible	ADJ
ftr-435	2769	40	in	in	ADP
ftr-435	2769	41	light	light	NOUN
ftr-435	2769	42	of	of	ADP
ftr-435	2769	43	the	the	DET
ftr-435	2769	44	taxpayer	taxpayer	PROPN
ftr-435	2769	45	�	�	PROPN
ftr-435	2769	46	s	s	PART
ftr-435	2769	47	conduct	conduct	NOUN
ftr-435	2769	48	and	and	CCONJ
ftr-435	2769	49	.	.	PUNCT
ftr-435	2769	50	.	.	PUNCT
ftr-435	2769	51	.	.	PUNCT
ftr-435	2770	1	economic	economic	ADJ
ftr-435	2770	2	situation	situation	NOUN
ftr-435	2770	3	.	.	PUNCT
ftr-435	2771	1	�	�	PROPN
ftr-435	2771	2	she	she	PRON
ftr-435	2771	3	continued	continue	VERB
ftr-435	2771	4	,	,	PUNCT
ftr-435	2771	5	�	�	PROPN
ftr-435	2771	6	this	this	DET
ftr-435	2771	7	inquiry	inquiry	NOUN
ftr-435	2771	8	takes	take	VERB
ftr-435	2771	9	into	into	ADP
ftr-435	2771	10	account	account	NOUN
ftr-435	2771	11	whether	whether	SCONJ
ftr-435	2771	12	the	the	DET
ftr-435	2771	13	taxpayer	taxpayer	NOUN
ftr-435	2771	14	conducts	conduct	VERB
ftr-435	2771	15	itself	itself	PRON
ftr-435	2771	16	in	in	ADP
ftr-435	2771	17	a	a	DET
ftr-435	2771	18	realistic	realistic	ADJ
ftr-435	2771	19	and	and	CCONJ
ftr-435	2771	20	legitimate	legitimate	ADJ
ftr-435	2771	21	business	business	NOUN
ftr-435	2771	22	fashion	fashion	NOUN
ftr-435	2771	23	,	,	PUNCT
ftr-435	2771	24	thoroughly	thoroughly	ADV
ftr-435	2771	25	considering	consider	VERB
ftr-435	2771	26	and	and	CCONJ
ftr-435	2771	27	analyzing	analyze	VERB
ftr-435	2771	28	the	the	DET
ftr-435	2771	29	ramifications	ramification	NOUN
ftr-435	2771	30	of	of	ADP
ftr-435	2771	31	a	a	DET
ftr-435	2771	32	questionable	questionable	ADJ
ftr-435	2771	33	transaction	transaction	NOUN
ftr-435	2771	34	,	,	PUNCT
ftr-435	2771	35	before	before	ADP
ftr-435	2771	36	proceeding	proceed	VERB
ftr-435	2771	37	with	with	ADP
ftr-435	2771	38	the	the	DET
ftr-435	2771	39	transaction	transaction	NOUN
ftr-435	2771	40	,	,	PUNCT
ftr-435	2771	41	�	�	PROPN
ftr-435	2771	42	citing	cite	VERB
ftr-435	2771	43	the	the	DET
ftr-435	2771	44	ups	up	NOUN
ftr-435	2771	45	case	case	NOUN
ftr-435	2771	46	.	.	PUNCT
ftr-435	2772	1	�	�	PROPN
ftr-435	2772	2	�	�	PROPN
ftr-435	2772	3	the	the	DET
ftr-435	2772	4	adr	adr	PROPN
ftr-435	2772	5	transaction	transaction	NOUN
ftr-435	2772	6	was	be	AUX
ftr-435	2772	7	marketed	market	VERB
ftr-435	2772	8	to	to	ADP
ftr-435	2772	9	758	758	NUM
ftr-435	2772	10	florida	florida	PROPN
ftr-435	2772	11	tax	tax	NOUN
ftr-435	2772	12	review	review	NOUN
ftr-435	2772	13	[	[	X
ftr-435	2772	14	vol.5	vol.5	ADV
ftr-435	2772	15	:	:	PUNCT
ftr-435	2772	16	si	si	NOUN
ftr-435	2772	17	petitioner	petitioner	NOUN
ftr-435	2772	18	by	by	ADP
ftr-435	2772	19	twenty	twenty	NUM
ftr-435	2772	20	-	-	PUNCT
ftr-435	2772	21	first	first	ADV
ftr-435	2772	22	for	for	ADP
ftr-435	2772	23	the	the	DET
ftr-435	2772	24	purpose	purpose	NOUN
ftr-435	2772	25	of	of	ADP
ftr-435	2772	26	partially	partially	ADV
ftr-435	2772	27	shielding	shield	VERB
ftr-435	2772	28	a	a	DET
ftr-435	2772	29	capital	capital	NOUN
ftr-435	2772	30	gain	gain	NOUN
ftr-435	2772	31	previously	previously	ADV
ftr-435	2772	32	realized	realize	VERB
ftr-435	2772	33	.	.	PUNCT
ftr-435	2772	34	.	.	PUNCT
ftr-435	2772	35	.	.	PUNCT
ftr-435	2772	36	.	.	PUNCT
ftr-435	2773	1	[	[	X
ftr-435	2773	2	its	its	PRON
ftr-435	2773	3	]	]	X
ftr-435	2773	4	evaluation	evaluation	NOUN
ftr-435	2773	5	of	of	ADP
ftr-435	2773	6	the	the	DET
ftr-435	2773	7	proposed	propose	VERB
ftr-435	2773	8	transaction	transaction	NOUN
ftr-435	2773	9	was	be	AUX
ftr-435	2773	10	less	less	ADJ
ftr-435	2773	11	than	than	ADP
ftr-435	2773	12	businesslike	businesslike	ADJ
ftr-435	2773	13	with	with	ADP
ftr-435	2773	14	[	[	PUNCT
ftr-435	2773	15	the	the	DET
ftr-435	2773	16	assistant	assistant	ADJ
ftr-435	2773	17	treasurer	treasurer	NOUN
ftr-435	2773	18	]	]	PUNCT
ftr-435	2773	19	committing	commit	VERB
ftr-435	2773	20	[	[	X
ftr-435	2773	21	compaq	compaq	NOUN
ftr-435	2773	22	]	]	PUNCT
ftr-435	2773	23	to	to	ADP
ftr-435	2773	24	this	this	DET
ftr-435	2773	25	multimillion	multimillion	ADJ
ftr-435	2773	26	-	-	PUNCT
ftr-435	2773	27	dollar	dollar	NOUN
ftr-435	2773	28	transaction	transaction	NOUN
ftr-435	2773	29	based	base	VERB
ftr-435	2773	30	on	on	ADP
ftr-435	2773	31	one	one	NUM
ftr-435	2773	32	meeting	meeting	NOUN
ftr-435	2773	33	with	with	ADP
ftr-435	2773	34	twenty	twenty	NUM
ftr-435	2773	35	-	-	PUNCT
ftr-435	2773	36	first	first	ADV
ftr-435	2773	37	and	and	CCONJ
ftr-435	2773	38	on	on	ADP
ftr-435	2773	39	his	his	PRON
ftr-435	2773	40	call	call	NOUN
ftr-435	2773	41	to	to	ADP
ftr-435	2773	42	a	a	DET
ftr-435	2773	43	twenty	twenty	NUM
ftr-435	2773	44	-	-	PUNCT
ftr-435	2773	45	first	first	ADJ
ftr-435	2773	46	reference	reference	NOUN
ftr-435	2773	47	.	.	PUNCT
ftr-435	2773	48	.	.	PUNCT
ftr-435	2773	49	.	.	PUNCT
ftr-435	2774	1	.	.	PUNCT
ftr-435	2775	1	we	we	PRON
ftr-435	2775	2	conclude	conclude	VERB
ftr-435	2775	3	that	that	SCONJ
ftr-435	2775	4	[	[	X
ftr-435	2775	5	compaq	compaq	X
ftr-435	2775	6	]	]	PUNCT
ftr-435	2775	7	was	be	AUX
ftr-435	2775	8	motivated	motivate	VERB
ftr-435	2775	9	by	by	ADP
ftr-435	2775	10	the	the	DET
ftr-435	2775	11	expected	expect	VERB
ftr-435	2775	12	tax	tax	NOUN
ftr-435	2775	13	benefits	benefit	NOUN
ftr-435	2775	14	of	of	ADP
ftr-435	2775	15	the	the	DET
ftr-435	2775	16	adr	adr	PROPN
ftr-435	2775	17	transaction	transaction	NOUN
ftr-435	2775	18	,	,	PUNCT
ftr-435	2775	19	and	and	CCONJ
ftr-435	2775	20	no	no	DET
ftr-435	2775	21	other	other	ADJ
ftr-435	2775	22	business	business	NOUN
ftr-435	2775	23	purpose	purpose	NOUN
ftr-435	2775	24	existed	exist	VERB
ftr-435	2775	25	.	.	PUNCT
ftr-435	2776	1	�	�	PROPN
ftr-435	2776	2	b.	b.	PROPN
ftr-435	2776	3	but	but	CCONJ
ftr-435	2776	4	the	the	DET
ftr-435	2776	5	eighth	eighth	ADJ
ftr-435	2776	6	circuit	circuit	NOUN
ftr-435	2776	7	looks	look	VERB
ftr-435	2776	8	at	at	ADP
ftr-435	2776	9	different	different	ADJ
ftr-435	2776	10	adr	adr	PROPN
ftr-435	2776	11	deals	deal	NOUN
ftr-435	2776	12	peddled	peddle	VERB
ftr-435	2776	13	by	by	ADP
ftr-435	2776	14	the	the	DET
ftr-435	2776	15	same	same	ADJ
ftr-435	2776	16	investment	investment	NOUN
ftr-435	2776	17	banker	banker	NOUN
ftr-435	2776	18	and	and	CCONJ
ftr-435	2776	19	concludes	conclude	VERB
ftr-435	2776	20	that	that	SCONJ
ftr-435	2776	21	they	they	PRON
ftr-435	2776	22	did	do	AUX
ftr-435	2776	23	have	have	VERB
ftr-435	2776	24	economic	economic	ADJ
ftr-435	2776	25	substance	substance	NOUN
ftr-435	2776	26	.	.	PUNCT
ftr-435	2777	1	was	be	AUX
ftr-435	2777	2	the	the	DET
ftr-435	2777	3	difference	difference	NOUN
ftr-435	2777	4	that	that	PRON
ftr-435	2777	5	taxpayer	taxpayer	NOUN
ftr-435	2777	6	satisfied	satisfy	VERB
ftr-435	2777	7	the	the	DET
ftr-435	2777	8	new	new	ADJ
ftr-435	2777	9	�	�	PROPN
ftr-435	2777	10	two	two	NUM
ftr-435	2777	11	-	-	PUNCT
ftr-435	2777	12	meeting	meeting	NOUN
ftr-435	2777	13	rule	rule	NOUN
ftr-435	2777	14	,	,	PUNCT
ftr-435	2777	15	�	�	PROPN
ftr-435	2777	16	or	or	CCONJ
ftr-435	2777	17	was	be	AUX
ftr-435	2777	18	it	it	PRON
ftr-435	2777	19	that	that	SCONJ
ftr-435	2777	20	taxpayer	taxpayer	NOUN
ftr-435	2777	21	sought	seek	VERB
ftr-435	2777	22	outside	outside	ADJ
ftr-435	2777	23	advice	advice	NOUN
ftr-435	2777	24	on	on	ADP
ftr-435	2777	25	securities	security	NOUN
ftr-435	2777	26	law	law	NOUN
ftr-435	2777	27	and	and	CCONJ
ftr-435	2777	28	tax	tax	NOUN
ftr-435	2777	29	law	law	NOUN
ftr-435	2777	30	,	,	PUNCT
ftr-435	2777	31	or	or	CCONJ
ftr-435	2777	32	was	be	AUX
ftr-435	2777	33	it	it	PRON
ftr-435	2777	34	that	that	SCONJ
ftr-435	2777	35	foreign	foreign	ADJ
ftr-435	2777	36	withholding	withholding	NOUN
ftr-435	2777	37	taxes	taxis	NOUN
ftr-435	2777	38	did	do	AUX
ftr-435	2777	39	not	not	PART
ftr-435	2777	40	reduce	reduce	VERB
ftr-435	2777	41	the	the	DET
ftr-435	2777	42	amount	amount	NOUN
ftr-435	2777	43	of	of	ADP
ftr-435	2777	44	dividend	dividend	NOUN
ftr-435	2777	45	income	income	NOUN
ftr-435	2777	46	received	receive	VERB
ftr-435	2777	47	(	(	PUNCT
ftr-435	2777	48	so	so	ADV
ftr-435	2777	49	taxpayer	taxpayer	PROPN
ftr-435	2777	50	had	have	VERB
ftr-435	2777	51	a	a	DET
ftr-435	2777	52	pre	pre	ADJ
ftr-435	2777	53	-	-	ADJ
ftr-435	2777	54	tax	tax	ADJ
ftr-435	2777	55	profit	profit	NOUN
ftr-435	2777	56	)	)	PUNCT
ftr-435	2777	57	?	?	PUNCT
ftr-435	2778	1	risk	risk	NOUN
ftr-435	2778	2	minimization	minimization	NOUN
ftr-435	2778	3	was	be	AUX
ftr-435	2778	4	seen	see	VERB
ftr-435	2778	5	as	as	ADP
ftr-435	2778	6	�	�	NOUN
ftr-435	2778	7	prudence	prudence	NOUN
ftr-435	2778	8	,	,	PUNCT
ftr-435	2778	9	�	�	PROPN
ftr-435	2778	10	as	as	SCONJ
ftr-435	2778	11	opposed	oppose	VERB
ftr-435	2778	12	to	to	ADP
ftr-435	2778	13	�	�	PROPN
ftr-435	2778	14	sham	sham	PROPN
ftr-435	2778	15	.	.	PUNCT
ftr-435	2779	1	�	�	PROPN
ftr-435	2779	2	ies	ies	PROPN
ftr-435	2779	3	industries	industry	NOUN
ftr-435	2779	4	v.	v.	ADP
ftr-435	2779	5	united	united	PROPN
ftr-435	2779	6	states	states	PROPN
ftr-435	2779	7	,	,	PUNCT
ftr-435	2779	8	253	253	NUM
ftr-435	2779	9	f.3d	f.3d	NUM
ftr-435	2779	10	350	350	NUM
ftr-435	2779	11	,	,	PUNCT
ftr-435	2779	12	2001	2001	NUM
ftr-435	2779	13	-	-	SYM
ftr-435	2779	14	1	1	NUM
ftr-435	2779	15	u.s.t.c	u.s.t.c	PROPN
ftr-435	2779	16	.	.	PROPN
ftr-435	2779	17	¶	¶	PROPN
ftr-435	2779	18	50,471	50,471	NUM
ftr-435	2779	19	,	,	PUNCT
ftr-435	2779	20	87	87	NUM
ftr-435	2779	21	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2779	22	2492	2492	NUM
ftr-435	2779	23	(	(	PUNCT
ftr-435	2779	24	8th	8th	ADJ
ftr-435	2779	25	cir	cir	NOUN
ftr-435	2779	26	.	.	PUNCT
ftr-435	2780	1	6/14/01	6/14/01	NUM
ftr-435	2780	2	)	)	PUNCT
ftr-435	2781	1	,	,	PUNCT
ftr-435	2781	2	rev	rev	VERB
ftr-435	2781	3	�	�	PROPN
ftr-435	2781	4	g	g	PROPN
ftr-435	2781	5	84	84	NUM
ftr-435	2781	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2781	7	6445	6445	NUM
ftr-435	2781	8	,	,	PUNCT
ftr-435	2781	9	2001	2001	NUM
ftr-435	2781	10	-	-	SYM
ftr-435	2781	11	1	1	NUM
ftr-435	2781	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	2781	13	.	.	PROPN
ftr-435	2782	1	¶	¶	PROPN
ftr-435	2782	2	50,470	50,470	NUM
ftr-435	2782	3	(	(	PUNCT
ftr-435	2782	4	n.d	n.d	PROPN
ftr-435	2782	5	.	.	PROPN
ftr-435	2782	6	iowa	iowa	PROPN
ftr-435	2782	7	9/22/99	9/22/99	NUM
ftr-435	2782	8	)	)	PUNCT
ftr-435	2782	9	.	.	PUNCT
ftr-435	2783	1	taxpayer	taxpayer	NOUN
ftr-435	2783	2	purchased	purchase	VERB
ftr-435	2783	3	the	the	DET
ftr-435	2783	4	adrs	adr	NOUN
ftr-435	2783	5	from	from	ADP
ftr-435	2783	6	tax	tax	NOUN
ftr-435	2783	7	-	-	PUNCT
ftr-435	2783	8	exempt	exempt	ADJ
ftr-435	2783	9	organizations	organization	NOUN
ftr-435	2783	10	,	,	PUNCT
ftr-435	2783	11	which	which	PRON
ftr-435	2783	12	paid	pay	VERB
ftr-435	2783	13	no	no	DET
ftr-435	2783	14	u.s	u.s	PROPN
ftr-435	2783	15	.	.	PROPN
ftr-435	2783	16	taxes	taxis	NOUN
ftr-435	2783	17	,	,	PUNCT
ftr-435	2783	18	but	but	CCONJ
ftr-435	2783	19	were	be	AUX
ftr-435	2783	20	subject	subject	ADJ
ftr-435	2783	21	to	to	ADP
ftr-435	2783	22	foreign	foreign	ADJ
ftr-435	2783	23	withholding	withholding	NOUN
ftr-435	2783	24	on	on	ADP
ftr-435	2783	25	the	the	DET
ftr-435	2783	26	dividends	dividend	NOUN
ftr-435	2783	27	.	.	PUNCT
ftr-435	2784	1	the	the	DET
ftr-435	2784	2	adr	adr	PROPN
ftr-435	2784	3	arbitrage	arbitrage	PROPN
ftr-435	2784	4	transaction	transaction	NOUN
ftr-435	2784	5	created	create	VERB
ftr-435	2784	6	foreign	foreign	ADJ
ftr-435	2784	7	tax	tax	NOUN
ftr-435	2784	8	credits	credit	NOUN
ftr-435	2784	9	(	(	PUNCT
ftr-435	2784	10	as	as	ADP
ftr-435	2784	11	in	in	ADP
ftr-435	2784	12	the	the	DET
ftr-435	2784	13	compaq	compaq	NOUN
ftr-435	2784	14	case	case	NOUN
ftr-435	2784	15	)	)	PUNCT
ftr-435	2784	16	.	.	PUNCT
ftr-435	2785	1	on	on	ADP
ftr-435	2785	2	a	a	DET
ftr-435	2785	3	motion	motion	NOUN
ftr-435	2785	4	for	for	ADP
ftr-435	2785	5	summary	summary	NOUN
ftr-435	2785	6	judgment	judgment	NOUN
ftr-435	2785	7	by	by	ADP
ftr-435	2785	8	the	the	DET
ftr-435	2785	9	government	government	NOUN
ftr-435	2785	10	,	,	PUNCT
ftr-435	2785	11	judge	judge	PROPN
ftr-435	2785	12	mcmanus	mcmanus	PROPN
ftr-435	2785	13	held	hold	VERB
ftr-435	2785	14	that	that	SCONJ
ftr-435	2785	15	the	the	DET
ftr-435	2785	16	adr	adr	PROPN
ftr-435	2785	17	transactions	transaction	NOUN
ftr-435	2785	18	�	�	PROPN
ftr-435	2785	19	did	do	AUX
ftr-435	2785	20	not	not	PART
ftr-435	2785	21	change	change	VERB
ftr-435	2785	22	ies	ies	PROPN
ftr-435	2785	23	�	�	PROPN
ftr-435	2785	24	s	s	PART
ftr-435	2785	25	economic	economic	ADJ
ftr-435	2785	26	position	position	NOUN
ftr-435	2785	27	except	except	SCONJ
ftr-435	2785	28	for	for	ADP
ftr-435	2785	29	the	the	DET
ftr-435	2785	30	transactions	transaction	NOUN
ftr-435	2785	31	having	having	AUX
ftr-435	2785	32	resulted	result	VERB
ftr-435	2785	33	in	in	ADP
ftr-435	2785	34	the	the	DET
ftr-435	2785	35	transfer	transfer	NOUN
ftr-435	2785	36	of	of	ADP
ftr-435	2785	37	the	the	DET
ftr-435	2785	38	claim	claim	NOUN
ftr-435	2785	39	to	to	ADP
ftr-435	2785	40	the	the	DET
ftr-435	2785	41	foreign	foreign	ADJ
ftr-435	2785	42	tax	tax	NOUN
ftr-435	2785	43	credit	credit	NOUN
ftr-435	2785	44	to	to	ADP
ftr-435	2785	45	ies	ies	PROPN
ftr-435	2785	46	.	.	PROPN
ftr-435	2785	47	�	�	PROPN
ftr-435	2785	48	the	the	DET
ftr-435	2785	49	court	court	NOUN
ftr-435	2785	50	also	also	ADV
ftr-435	2785	51	did	do	AUX
ftr-435	2785	52	not	not	PART
ftr-435	2785	53	permit	permit	VERB
ftr-435	2785	54	deduction	deduction	NOUN
ftr-435	2785	55	of	of	ADP
ftr-435	2785	56	taxpayer	taxpayer	PROPN
ftr-435	2785	57	�	�	PROPN
ftr-435	2785	58	s	s	PART
ftr-435	2785	59	out	out	ADV
ftr-435	2785	60	-	-	PUNCT
ftr-435	2785	61	of	of	ADP
ftr-435	2785	62	-	-	PUNCT
ftr-435	2785	63	pocket	pocket	NOUN
ftr-435	2785	64	costs	cost	NOUN
ftr-435	2785	65	.	.	PUNCT
ftr-435	2786	1	�	�	PROPN
ftr-435	2786	2	the	the	DET
ftr-435	2786	3	eighth	eighth	ADJ
ftr-435	2786	4	circuit	circuit	NOUN
ftr-435	2786	5	reversed	reverse	VERB
ftr-435	2786	6	,	,	PUNCT
ftr-435	2786	7	finding	find	VERB
ftr-435	2786	8	a	a	DET
ftr-435	2786	9	business	business	NOUN
ftr-435	2786	10	purpose	purpose	NOUN
ftr-435	2786	11	and	and	CCONJ
ftr-435	2786	12	distinguishing	distinguish	VERB
ftr-435	2786	13	compaq	compaq	NOUN
ftr-435	2786	14	.	.	PUNCT
ftr-435	2787	1	first	first	ADV
ftr-435	2787	2	,	,	PUNCT
ftr-435	2787	3	the	the	DET
ftr-435	2787	4	court	court	NOUN
ftr-435	2787	5	rejected	reject	VERB
ftr-435	2787	6	the	the	DET
ftr-435	2787	7	government	government	NOUN
ftr-435	2787	8	�	�	NOUN
ftr-435	2787	9	s	s	PART
ftr-435	2787	10	argument	argument	NOUN
ftr-435	2787	11	that	that	PRON
ftr-435	2787	12	�	�	VERB
ftr-435	2787	13	the	the	DET
ftr-435	2787	14	tax	tax	NOUN
ftr-435	2787	15	benefits	benefit	NOUN
ftr-435	2787	16	that	that	PRON
ftr-435	2787	17	were	be	AUX
ftr-435	2787	18	the	the	DET
ftr-435	2787	19	sole	sole	ADJ
ftr-435	2787	20	reason	reason	NOUN
ftr-435	2787	21	for	for	ADP
ftr-435	2787	22	the	the	DET
ftr-435	2787	23	transactions	transaction	NOUN
ftr-435	2787	24	,	,	PUNCT
ftr-435	2787	25	[	[	X
ftr-435	2787	26	because	because	SCONJ
ftr-435	2787	27	]	]	PUNCT
ftr-435	2787	28	each	each	DET
ftr-435	2787	29	series	series	NOUN
ftr-435	2787	30	of	of	ADP
ftr-435	2787	31	adr	adr	PROPN
ftr-435	2787	32	trade	trade	NOUN
ftr-435	2787	33	pairs	pair	NOUN
ftr-435	2787	34	resulted	result	VERB
ftr-435	2787	35	,	,	PUNCT
ftr-435	2787	36	as	as	ADP
ftr-435	2787	37	pre	pre	ADJ
ftr-435	2787	38	-	-	VERB
ftr-435	2787	39	planned	planned	ADJ
ftr-435	2787	40	,	,	PUNCT
ftr-435	2787	41	in	in	ADP
ftr-435	2787	42	an	an	DET
ftr-435	2787	43	economic	economic	ADJ
ftr-435	2787	44	loss	loss	NOUN
ftr-435	2787	45	.	.	PUNCT
ftr-435	2788	1	�	�	PROPN
ftr-435	2788	2	it	it	PRON
ftr-435	2788	3	rejected	reject	VERB
ftr-435	2788	4	the	the	DET
ftr-435	2788	5	government	government	NOUN
ftr-435	2788	6	�	�	PROPN
ftr-435	2788	7	s	s	PART
ftr-435	2788	8	view	view	NOUN
ftr-435	2788	9	that	that	SCONJ
ftr-435	2788	10	�	�	PROPN
ftr-435	2788	11	ies	ies	PROPN
ftr-435	2788	12	purchased	purchase	VERB
ftr-435	2788	13	only	only	ADV
ftr-435	2788	14	the	the	DET
ftr-435	2788	15	right	right	NOUN
ftr-435	2788	16	to	to	ADP
ftr-435	2788	17	the	the	DET
ftr-435	2788	18	net	net	ADJ
ftr-435	2788	19	dividend	dividend	NOUN
ftr-435	2788	20	�	�	PROPN
ftr-435	2789	1	not	not	PART
ftr-435	2789	2	the	the	DET
ftr-435	2789	3	gross	gross	ADJ
ftr-435	2789	4	dividend	dividend	NOUN
ftr-435	2789	5	�	�	PROPN
ftr-435	2789	6	�	�	PROPN
ftr-435	2790	1	a	a	DET
ftr-435	2790	2	view	view	NOUN
ftr-435	2790	3	which	which	PRON
ftr-435	2790	4	if	if	SCONJ
ftr-435	2790	5	accepted	accept	VERB
ftr-435	2790	6	would	would	AUX
ftr-435	2790	7	result	result	VERB
ftr-435	2790	8	in	in	ADP
ftr-435	2790	9	ies	ie	NOUN
ftr-435	2790	10	realizing	realize	VERB
ftr-435	2790	11	an	an	DET
ftr-435	2790	12	economic	economic	ADJ
ftr-435	2790	13	benefit	benefit	NOUN
ftr-435	2790	14	only	only	ADV
ftr-435	2790	15	if	if	SCONJ
ftr-435	2790	16	it	it	PRON
ftr-435	2790	17	received	receive	VERB
ftr-435	2790	18	the	the	DET
ftr-435	2790	19	foreign	foreign	ADJ
ftr-435	2790	20	tax	tax	NOUN
ftr-435	2790	21	credit	credit	NOUN
ftr-435	2790	22	.	.	PUNCT
ftr-435	2791	1	rather	rather	ADV
ftr-435	2791	2	,	,	PUNCT
ftr-435	2791	3	the	the	DET
ftr-435	2791	4	court	court	NOUN
ftr-435	2791	5	concluded	conclude	VERB
ftr-435	2791	6	that	that	SCONJ
ftr-435	2791	7	the	the	DET
ftr-435	2791	8	profitability	profitability	NOUN
ftr-435	2791	9	of	of	ADP
ftr-435	2791	10	the	the	DET
ftr-435	2791	11	transaction	transaction	NOUN
ftr-435	2791	12	should	should	AUX
ftr-435	2791	13	be	be	AUX
ftr-435	2791	14	analyzed	analyze	VERB
ftr-435	2791	15	by	by	ADP
ftr-435	2791	16	considering	consider	VERB
ftr-435	2791	17	the	the	DET
ftr-435	2791	18	gross	gross	ADJ
ftr-435	2791	19	income	income	NOUN
ftr-435	2791	20	realized	realize	VERB
ftr-435	2791	21	by	by	ADP
ftr-435	2791	22	ies	ie	NOUN
ftr-435	2791	23	,	,	PUNCT
ftr-435	2791	24	not	not	PART
ftr-435	2791	25	the	the	DET
ftr-435	2791	26	cash	cash	NOUN
ftr-435	2791	27	flow	flow	NOUN
ftr-435	2791	28	.	.	PUNCT
ftr-435	2792	1	it	it	PRON
ftr-435	2792	2	concluded	conclude	VERB
ftr-435	2792	3	that	that	SCONJ
ftr-435	2792	4	�	�	VERB
ftr-435	2792	5	the	the	DET
ftr-435	2792	6	economic	economic	ADJ
ftr-435	2792	7	benefit	benefit	NOUN
ftr-435	2792	8	to	to	ADP
ftr-435	2792	9	ies	ies	PROPN
ftr-435	2792	10	was	be	AUX
ftr-435	2792	11	the	the	DET
ftr-435	2792	12	amount	amount	NOUN
ftr-435	2792	13	of	of	ADP
ftr-435	2792	14	the	the	DET
ftr-435	2792	15	gross	gross	ADJ
ftr-435	2792	16	dividend	dividend	NOUN
ftr-435	2792	17	,	,	PUNCT
ftr-435	2792	18	before	before	SCONJ
ftr-435	2792	19	the	the	DET
ftr-435	2792	20	foreign	foreign	ADJ
ftr-435	2792	21	taxes	taxis	NOUN
ftr-435	2792	22	were	be	AUX
ftr-435	2792	23	paid	pay	VERB
ftr-435	2792	24	.	.	PUNCT
ftr-435	2792	25	.	.	PUNCT
ftr-435	2792	26	.	.	PUNCT
ftr-435	2792	27	.	.	PUNCT
ftr-435	2793	1	the	the	DET
ftr-435	2793	2	fact	fact	NOUN
ftr-435	2793	3	that	that	SCONJ
ftr-435	2793	4	the	the	DET
ftr-435	2793	5	taxes	taxis	NOUN
ftr-435	2793	6	were	be	AUX
ftr-435	2793	7	withheld	withhold	VERB
ftr-435	2793	8	,	,	PUNCT
ftr-435	2793	9	and	and	CCONJ
ftr-435	2793	10	then	then	ADV
ftr-435	2793	11	paid	pay	VERB
ftr-435	2793	12	,	,	PUNCT
ftr-435	2793	13	by	by	ADP
ftr-435	2793	14	the	the	DET
ftr-435	2793	15	foreign	foreign	ADJ
ftr-435	2793	16	corporation	corporation	NOUN
ftr-435	2793	17	that	that	PRON
ftr-435	2793	18	issued	issue	VERB
ftr-435	2793	19	the	the	DET
ftr-435	2793	20	stock	stock	NOUN
ftr-435	2793	21	represented	represent	VERB
ftr-435	2793	22	by	by	ADP
ftr-435	2793	23	the	the	DET
ftr-435	2793	24	adrs	adr	NOUN
ftr-435	2793	25	,	,	PUNCT
ftr-435	2793	26	so	so	SCONJ
ftr-435	2793	27	that	that	SCONJ
ftr-435	2793	28	ies	ie	NOUN
ftr-435	2793	29	received	receive	VERB
ftr-435	2793	30	only	only	ADV
ftr-435	2793	31	85	85	NUM
ftr-435	2793	32	%	%	NOUN
ftr-435	2793	33	of	of	ADP
ftr-435	2793	34	the	the	DET
ftr-435	2793	35	dividend	dividend	NOUN
ftr-435	2793	36	in	in	ADP
ftr-435	2793	37	cash	cash	NOUN
ftr-435	2793	38	,	,	PUNCT
ftr-435	2793	39	is	be	AUX
ftr-435	2793	40	of	of	ADP
ftr-435	2793	41	no	no	DET
ftr-435	2793	42	consequence	consequence	NOUN
ftr-435	2793	43	to	to	ADP
ftr-435	2793	44	ies	ies	PROPN
ftr-435	2793	45	�	�	PROPN
ftr-435	2793	46	s	s	PART
ftr-435	2793	47	liability	liability	NOUN
ftr-435	2793	48	for	for	ADP
ftr-435	2793	49	the	the	DET
ftr-435	2793	50	tax	tax	NOUN
ftr-435	2793	51	.	.	PUNCT
ftr-435	2793	52	.	.	PUNCT
ftr-435	2793	53	.	.	PUNCT
ftr-435	2793	54	.	.	PUNCT
ftr-435	2794	1	because	because	SCONJ
ftr-435	2794	2	the	the	DET
ftr-435	2794	3	entire	entire	ADJ
ftr-435	2794	4	amount	amount	NOUN
ftr-435	2794	5	of	of	ADP
ftr-435	2794	6	the	the	DET
ftr-435	2794	7	adr	adr	PROPN
ftr-435	2794	8	dividends	dividend	NOUN
ftr-435	2794	9	was	be	AUX
ftr-435	2794	10	income	income	NOUN
ftr-435	2794	11	to	to	ADP
ftr-435	2794	12	ies	ies	PROPN
ftr-435	2794	13	,	,	PUNCT
ftr-435	2794	14	the	the	DET
ftr-435	2794	15	adr	adr	PROPN
ftr-435	2794	16	transactions	transaction	NOUN
ftr-435	2794	17	resulted	result	VERB
ftr-435	2794	18	in	in	ADP
ftr-435	2794	19	a	a	DET
ftr-435	2794	20	profit	profit	NOUN
ftr-435	2794	21	,	,	PUNCT
ftr-435	2794	22	an	an	DET
ftr-435	2794	23	economic	economic	ADJ
ftr-435	2794	24	benefit	benefit	NOUN
ftr-435	2794	25	to	to	ADP
ftr-435	2794	26	ies	ies	PROPN
ftr-435	2794	27	.	.	PROPN
ftr-435	2794	28	�	�	PROPN
ftr-435	2794	29	�	�	PROPN
ftr-435	2794	30	second	second	PROPN
ftr-435	2794	31	,	,	PUNCT
ftr-435	2794	32	the	the	DET
ftr-435	2794	33	eighth	eighth	ADJ
ftr-435	2794	34	circuit	circuit	NOUN
ftr-435	2794	35	concluded	conclude	VERB
ftr-435	2794	36	that	that	SCONJ
ftr-435	2794	37	the	the	DET
ftr-435	2794	38	2002	2002	NUM
ftr-435	2794	39	]	]	PUNCT
ftr-435	2794	40	recent	recent	ADJ
ftr-435	2794	41	developments	development	NOUN
ftr-435	2794	42	in	in	ADP
ftr-435	2794	43	federal	federal	ADJ
ftr-435	2794	44	income	income	NOUN
ftr-435	2794	45	taxation	taxation	NOUN
ftr-435	2794	46	759	759	NUM
ftr-435	2794	47	proper	proper	ADJ
ftr-435	2794	48	inquiry	inquiry	NOUN
ftr-435	2794	49	when	when	SCONJ
ftr-435	2794	50	applying	apply	VERB
ftr-435	2794	51	the	the	DET
ftr-435	2794	52	business	business	NOUN
ftr-435	2794	53	purpose	purpose	NOUN
ftr-435	2794	54	test	test	NOUN
ftr-435	2794	55	is	be	AUX
ftr-435	2794	56	�	�	NUM
ftr-435	2794	57	whether	whether	SCONJ
ftr-435	2794	58	the	the	DET
ftr-435	2794	59	taxpayer	taxpayer	NOUN
ftr-435	2794	60	was	be	AUX
ftr-435	2794	61	induced	induce	VERB
ftr-435	2794	62	to	to	PART
ftr-435	2794	63	commit	commit	VERB
ftr-435	2794	64	capital	capital	NOUN
ftr-435	2794	65	for	for	ADP
ftr-435	2794	66	reasons	reason	NOUN
ftr-435	2794	67	only	only	ADV
ftr-435	2794	68	relating	relate	VERB
ftr-435	2794	69	to	to	ADP
ftr-435	2794	70	tax	tax	NOUN
ftr-435	2794	71	considerations	consideration	NOUN
ftr-435	2794	72	or	or	CCONJ
ftr-435	2794	73	whether	whether	SCONJ
ftr-435	2794	74	a	a	DET
ftr-435	2794	75	non	non	ADJ
ftr-435	2794	76	-	-	ADJ
ftr-435	2794	77	tax	tax	ADJ
ftr-435	2794	78	motive	motive	NOUN
ftr-435	2794	79	,	,	PUNCT
ftr-435	2794	80	or	or	CCONJ
ftr-435	2794	81	legitimate	legitimate	ADJ
ftr-435	2794	82	profit	profit	NOUN
ftr-435	2794	83	motive	motive	NOUN
ftr-435	2794	84	,	,	PUNCT
ftr-435	2794	85	was	be	AUX
ftr-435	2794	86	involved	involve	VERB
ftr-435	2794	87	.	.	PUNCT
ftr-435	2795	1	�	�	PROPN
ftr-435	2795	2	the	the	DET
ftr-435	2795	3	court	court	NOUN
ftr-435	2795	4	described	describe	VERB
ftr-435	2795	5	the	the	DET
ftr-435	2795	6	business	business	NOUN
ftr-435	2795	7	purpose	purpose	NOUN
ftr-435	2795	8	test	test	NOUN
ftr-435	2795	9	as	as	ADP
ftr-435	2795	10	�	�	PROPN
ftr-435	2795	11	a	a	DET
ftr-435	2795	12	subjective	subjective	ADJ
ftr-435	2795	13	economic	economic	ADJ
ftr-435	2795	14	substance	substance	NOUN
ftr-435	2795	15	test	test	NOUN
ftr-435	2795	16	,	,	PUNCT
ftr-435	2795	17	�	�	PROPN
ftr-435	2795	18	and	and	CCONJ
ftr-435	2795	19	invoked	invoke	VERB
ftr-435	2795	20	gregory	gregory	PROPN
ftr-435	2795	21	[	[	X
ftr-435	2795	22	293	293	NUM
ftr-435	2795	23	u.s	u.s	PROPN
ftr-435	2795	24	.	.	PROPN
ftr-435	2795	25	465	465	NUM
ftr-435	2795	26	,	,	PUNCT
ftr-435	2795	27	469	469	NUM
ftr-435	2795	28	(	(	PUNCT
ftr-435	2795	29	1935	1935	NUM
ftr-435	2795	30	)	)	PUNCT
ftr-435	2795	31	]	]	PUNCT
ftr-435	2795	32	for	for	ADP
ftr-435	2795	33	the	the	DET
ftr-435	2795	34	proposition	proposition	NOUN
ftr-435	2795	35	that	that	PRON
ftr-435	2795	36	�	�	VERB
ftr-435	2795	37	the	the	DET
ftr-435	2795	38	legal	legal	ADJ
ftr-435	2795	39	right	right	NOUN
ftr-435	2795	40	of	of	ADP
ftr-435	2795	41	a	a	DET
ftr-435	2795	42	taxpayer	taxpayer	NOUN
ftr-435	2795	43	to	to	PART
ftr-435	2795	44	decrease	decrease	VERB
ftr-435	2795	45	the	the	DET
ftr-435	2795	46	amount	amount	NOUN
ftr-435	2795	47	of	of	ADP
ftr-435	2795	48	what	what	PRON
ftr-435	2795	49	otherwise	otherwise	ADV
ftr-435	2795	50	would	would	AUX
ftr-435	2795	51	be	be	AUX
ftr-435	2795	52	his	his	PRON
ftr-435	2795	53	taxes	taxis	NOUN
ftr-435	2795	54	,	,	PUNCT
ftr-435	2795	55	or	or	CCONJ
ftr-435	2795	56	altogether	altogether	ADV
ftr-435	2795	57	avoid	avoid	VERB
ftr-435	2795	58	them	they	PRON
ftr-435	2795	59	,	,	PUNCT
ftr-435	2795	60	by	by	ADP
ftr-435	2795	61	means	mean	NOUN
ftr-435	2795	62	which	which	PRON
ftr-435	2795	63	the	the	DET
ftr-435	2795	64	law	law	NOUN
ftr-435	2795	65	permits	permit	VERB
ftr-435	2795	66	,	,	PUNCT
ftr-435	2795	67	can	can	AUX
ftr-435	2795	68	not	not	PART
ftr-435	2795	69	be	be	AUX
ftr-435	2795	70	doubted	doubt	VERB
ftr-435	2795	71	,	,	PUNCT
ftr-435	2795	72	�	�	PROPN
ftr-435	2795	73	concluding	conclude	VERB
ftr-435	2795	74	that	that	SCONJ
ftr-435	2795	75	a	a	DET
ftr-435	2795	76	�	�	PROPN
ftr-435	2795	77	taxpayer	taxpayer	NOUN
ftr-435	2795	78	�	�	PROPN
ftr-435	2795	79	s	s	PART
ftr-435	2795	80	subjective	subjective	ADJ
ftr-435	2795	81	intent	intent	NOUN
ftr-435	2795	82	to	to	PART
ftr-435	2795	83	avoid	avoid	VERB
ftr-435	2795	84	taxes	taxis	NOUN
ftr-435	2795	85	thus	thus	ADV
ftr-435	2795	86	will	will	AUX
ftr-435	2795	87	not	not	PART
ftr-435	2795	88	by	by	ADP
ftr-435	2795	89	itself	itself	PRON
ftr-435	2795	90	determine	determine	VERB
ftr-435	2795	91	whether	whether	SCONJ
ftr-435	2795	92	there	there	PRON
ftr-435	2795	93	was	be	VERB
ftr-435	2795	94	a	a	DET
ftr-435	2795	95	business	business	NOUN
ftr-435	2795	96	purpose	purpose	NOUN
ftr-435	2795	97	to	to	ADP
ftr-435	2795	98	a	a	DET
ftr-435	2795	99	transaction	transaction	NOUN
ftr-435	2795	100	.	.	PUNCT
ftr-435	2796	1	�	�	PROPN
ftr-435	2796	2	�	�	PROPN
ftr-435	2796	3	the	the	DET
ftr-435	2796	4	court	court	NOUN
ftr-435	2796	5	rejected	reject	VERB
ftr-435	2796	6	the	the	DET
ftr-435	2796	7	government	government	NOUN
ftr-435	2796	8	�	�	NOUN
ftr-435	2796	9	s	s	PART
ftr-435	2796	10	argument	argument	NOUN
ftr-435	2796	11	that	that	SCONJ
ftr-435	2796	12	the	the	DET
ftr-435	2796	13	transactions	transaction	NOUN
ftr-435	2796	14	were	be	AUX
ftr-435	2796	15	shams	sham	NOUN
ftr-435	2796	16	because	because	SCONJ
ftr-435	2796	17	there	there	PRON
ftr-435	2796	18	was	be	VERB
ftr-435	2796	19	no	no	DET
ftr-435	2796	20	risk	risk	NOUN
ftr-435	2796	21	of	of	ADP
ftr-435	2796	22	loss	loss	NOUN
ftr-435	2796	23	,	,	PUNCT
ftr-435	2796	24	focusing	focus	VERB
ftr-435	2796	25	on	on	ADP
ftr-435	2796	26	the	the	DET
ftr-435	2796	27	legal	legal	ADJ
ftr-435	2796	28	,	,	PUNCT
ftr-435	2796	29	as	as	SCONJ
ftr-435	2796	30	opposed	oppose	VERB
ftr-435	2796	31	to	to	ADP
ftr-435	2796	32	economic	economic	ADJ
ftr-435	2796	33	,	,	PUNCT
ftr-435	2796	34	risk	risk	NOUN
ftr-435	2796	35	of	of	ADP
ftr-435	2796	36	nonpayment	nonpayment	NOUN
ftr-435	2796	37	of	of	ADP
ftr-435	2796	38	the	the	DET
ftr-435	2796	39	dividends	dividend	NOUN
ftr-435	2796	40	,	,	PUNCT
ftr-435	2796	41	and	and	CCONJ
ftr-435	2796	42	distinguishing	distinguish	VERB
ftr-435	2796	43	compaq	compaq	NOUN
ftr-435	2796	44	by	by	ADP
ftr-435	2796	45	stating	state	VERB
ftr-435	2796	46	:	:	PUNCT
ftr-435	2796	47	�	�	NOUN
ftr-435	2796	48	the	the	DET
ftr-435	2796	49	risk	risk	NOUN
ftr-435	2796	50	may	may	AUX
ftr-435	2796	51	have	have	AUX
ftr-435	2796	52	been	be	AUX
ftr-435	2796	53	minimal	minimal	ADJ
ftr-435	2796	54	,	,	PUNCT
ftr-435	2796	55	but	but	CCONJ
ftr-435	2796	56	that	that	PRON
ftr-435	2796	57	was	be	AUX
ftr-435	2796	58	in	in	ADP
ftr-435	2796	59	part	part	NOUN
ftr-435	2796	60	because	because	SCONJ
ftr-435	2796	61	ies	ie	NOUN
ftr-435	2796	62	did	do	VERB
ftr-435	2796	63	its	its	PRON
ftr-435	2796	64	homework	homework	NOUN
ftr-435	2796	65	before	before	ADP
ftr-435	2796	66	engaging	engage	VERB
ftr-435	2796	67	in	in	ADP
ftr-435	2796	68	the	the	DET
ftr-435	2796	69	transactions	transaction	NOUN
ftr-435	2796	70	.	.	PUNCT
ftr-435	2797	1	company	company	NOUN
ftr-435	2797	2	officials	official	NOUN
ftr-435	2797	3	met	meet	VERB
ftr-435	2797	4	twice	twice	ADV
ftr-435	2797	5	with	with	ADP
ftr-435	2797	6	twenty	twenty	NUM
ftr-435	2797	7	-	-	PUNCT
ftr-435	2797	8	first	first	ADJ
ftr-435	2797	9	representatives	representative	NOUN
ftr-435	2797	10	and	and	CCONJ
ftr-435	2797	11	studied	study	VERB
ftr-435	2797	12	the	the	DET
ftr-435	2797	13	materials	material	NOUN
ftr-435	2797	14	provided	provide	VERB
ftr-435	2797	15	.	.	PUNCT
ftr-435	2798	1	after	after	ADP
ftr-435	2798	2	that	that	PRON
ftr-435	2798	3	,	,	PUNCT
ftr-435	2798	4	ies	ie	NOUN
ftr-435	2798	5	consulted	consult	VERB
ftr-435	2798	6	its	its	PRON
ftr-435	2798	7	outside	outside	ADJ
ftr-435	2798	8	accountants	accountant	NOUN
ftr-435	2798	9	and	and	CCONJ
ftr-435	2798	10	its	its	PRON
ftr-435	2798	11	securities	security	NOUN
ftr-435	2798	12	counsel	counsel	NOUN
ftr-435	2798	13	for	for	ADP
ftr-435	2798	14	reassurances	reassurance	NOUN
ftr-435	2798	15	about	about	ADP
ftr-435	2798	16	the	the	DET
ftr-435	2798	17	legality	legality	NOUN
ftr-435	2798	18	of	of	ADP
ftr-435	2798	19	the	the	DET
ftr-435	2798	20	transactions	transaction	NOUN
ftr-435	2798	21	and	and	CCONJ
ftr-435	2798	22	their	their	PRON
ftr-435	2798	23	tax	tax	NOUN
ftr-435	2798	24	consequences	consequence	NOUN
ftr-435	2798	25	.	.	PUNCT
ftr-435	2799	1	�	�	PROPN
ftr-435	2799	2	the	the	DET
ftr-435	2799	3	court	court	NOUN
ftr-435	2799	4	noted	note	VERB
ftr-435	2799	5	that	that	SCONJ
ftr-435	2799	6	ies	ie	NOUN
ftr-435	2799	7	did	do	VERB
ftr-435	2799	8	its	its	PRON
ftr-435	2799	9	own	own	ADJ
ftr-435	2799	10	investigation	investigation	NOUN
ftr-435	2799	11	and	and	CCONJ
ftr-435	2799	12	rejected	reject	VERB
ftr-435	2799	13	some	some	PRON
ftr-435	2799	14	of	of	ADP
ftr-435	2799	15	the	the	DET
ftr-435	2799	16	adr	adr	PROPN
ftr-435	2799	17	trades	trade	VERB
ftr-435	2799	18	that	that	SCONJ
ftr-435	2799	19	twenty	twenty	NUM
ftr-435	2799	20	-	-	PUNCT
ftr-435	2799	21	first	first	ADV
ftr-435	2799	22	proposed	propose	VERB
ftr-435	2799	23	.	.	PUNCT
ftr-435	2800	1	that	that	PRON
ftr-435	2800	2	ies	ie	NOUN
ftr-435	2800	3	structured	structure	VERB
ftr-435	2800	4	the	the	DET
ftr-435	2800	5	transactions	transaction	NOUN
ftr-435	2800	6	[	[	X
ftr-435	2800	7	e.g.	e.g.	ADV
ftr-435	2800	8	,	,	PUNCT
ftr-435	2800	9	making	make	VERB
ftr-435	2800	10	some	some	DET
ftr-435	2800	11	trades	trade	NOUN
ftr-435	2800	12	when	when	SCONJ
ftr-435	2800	13	the	the	DET
ftr-435	2800	14	u.s	u.s	PROPN
ftr-435	2800	15	.	.	PROPN
ftr-435	2800	16	markets	market	NOUN
ftr-435	2800	17	were	be	AUX
ftr-435	2800	18	closed	close	VERB
ftr-435	2800	19	,	,	PUNCT
ftr-435	2800	20	in	in	ADP
ftr-435	2800	21	order	order	NOUN
ftr-435	2800	22	to	to	PART
ftr-435	2800	23	avoid	avoid	VERB
ftr-435	2800	24	the	the	DET
ftr-435	2800	25	risk	risk	NOUN
ftr-435	2800	26	of	of	ADP
ftr-435	2800	27	fluctuations	fluctuation	NOUN
ftr-435	2800	28	in	in	ADP
ftr-435	2800	29	market	market	NOUN
ftr-435	2800	30	price	price	NOUN
ftr-435	2800	31	of	of	ADP
ftr-435	2800	32	the	the	DET
ftr-435	2800	33	adrs	adr	NOUN
ftr-435	2800	34	between	between	ADP
ftr-435	2800	35	the	the	DET
ftr-435	2800	36	purchase	purchase	NOUN
ftr-435	2800	37	and	and	CCONJ
ftr-435	2800	38	sale	sale	NOUN
ftr-435	2800	39	and	and	CCONJ
ftr-435	2800	40	to	to	PART
ftr-435	2800	41	prevent	prevent	VERB
ftr-435	2800	42	a	a	DET
ftr-435	2800	43	third	third	ADJ
ftr-435	2800	44	party	party	NOUN
ftr-435	2800	45	from	from	ADP
ftr-435	2800	46	attempting	attempt	VERB
ftr-435	2800	47	to	to	PART
ftr-435	2800	48	break	break	VERB
ftr-435	2800	49	up	up	ADP
ftr-435	2800	50	the	the	DET
ftr-435	2800	51	trades	trade	NOUN
ftr-435	2800	52	]	]	PUNCT
ftr-435	2800	53	to	to	PART
ftr-435	2800	54	avoid	avoid	VERB
ftr-435	2800	55	�	�	NOUN
ftr-435	2800	56	any	any	DET
ftr-435	2800	57	more	more	ADJ
ftr-435	2800	58	risk	risk	NOUN
ftr-435	2800	59	than	than	ADP
ftr-435	2800	60	necessary	necessary	ADJ
ftr-435	2800	61	,	,	PUNCT
ftr-435	2800	62	�	�	PROPN
ftr-435	2800	63	was	be	AUX
ftr-435	2800	64	characterized	characterize	VERB
ftr-435	2800	65	as	as	ADP
ftr-435	2800	66	�	�	PROPN
ftr-435	2800	67	good	good	ADJ
ftr-435	2800	68	business	business	NOUN
ftr-435	2800	69	judgment	judgment	NOUN
ftr-435	2800	70	consistent	consistent	ADJ
ftr-435	2800	71	with	with	ADP
ftr-435	2800	72	a	a	DET
ftr-435	2800	73	subjective	subjective	ADJ
ftr-435	2800	74	intent	intent	NOUN
ftr-435	2800	75	to	to	PART
ftr-435	2800	76	treat	treat	VERB
ftr-435	2800	77	the	the	DET
ftr-435	2800	78	adr	adr	PROPN
ftr-435	2800	79	trades	trade	NOUN
ftr-435	2800	80	as	as	ADP
ftr-435	2800	81	money	money	NOUN
ftr-435	2800	82	-	-	PUNCT
ftr-435	2800	83	making	make	VERB
ftr-435	2800	84	transactions	transaction	NOUN
ftr-435	2800	85	.	.	PUNCT
ftr-435	2801	1	�	�	PROPN
ftr-435	2801	2	the	the	DET
ftr-435	2801	3	court	court	NOUN
ftr-435	2801	4	was	be	AUX
ftr-435	2801	5	�	�	NOUN
ftr-435	2801	6	not	not	PART
ftr-435	2801	7	prepared	prepare	VERB
ftr-435	2801	8	to	to	PART
ftr-435	2801	9	say	say	VERB
ftr-435	2801	10	that	that	SCONJ
ftr-435	2801	11	a	a	DET
ftr-435	2801	12	transaction	transaction	NOUN
ftr-435	2801	13	should	should	AUX
ftr-435	2801	14	be	be	AUX
ftr-435	2801	15	tagged	tag	VERB
ftr-435	2801	16	a	a	DET
ftr-435	2801	17	sham	sham	NOUN
ftr-435	2801	18	for	for	ADP
ftr-435	2801	19	tax	tax	NOUN
ftr-435	2801	20	purposes	purpose	NOUN
ftr-435	2801	21	merely	merely	ADV
ftr-435	2801	22	because	because	SCONJ
ftr-435	2801	23	it	it	PRON
ftr-435	2801	24	does	do	AUX
ftr-435	2801	25	not	not	PART
ftr-435	2801	26	involve	involve	VERB
ftr-435	2801	27	excessive	excessive	ADJ
ftr-435	2801	28	risk	risk	NOUN
ftr-435	2801	29	.	.	PUNCT
ftr-435	2802	1	�	�	PROPN
ftr-435	2802	2	finally	finally	ADV
ftr-435	2802	3	,	,	PUNCT
ftr-435	2802	4	the	the	DET
ftr-435	2802	5	court	court	NOUN
ftr-435	2802	6	emphasized	emphasize	VERB
ftr-435	2802	7	that	that	SCONJ
ftr-435	2802	8	all	all	PRON
ftr-435	2802	9	of	of	ADP
ftr-435	2802	10	the	the	DET
ftr-435	2802	11	parties	party	NOUN
ftr-435	2802	12	involved	involve	VERB
ftr-435	2802	13	were	be	AUX
ftr-435	2802	14	unrelated	unrelated	ADJ
ftr-435	2802	15	to	to	ADP
ftr-435	2802	16	ies	ie	NOUN
ftr-435	2802	17	and	and	CCONJ
ftr-435	2802	18	engaged	engage	VERB
ftr-435	2802	19	in	in	ADP
ftr-435	2802	20	�	�	NOUN
ftr-435	2802	21	legitimate	legitimate	ADJ
ftr-435	2802	22	business	business	NOUN
ftr-435	2802	23	,	,	PUNCT
ftr-435	2802	24	and	and	CCONJ
ftr-435	2802	25	the	the	DET
ftr-435	2802	26	transactions	transaction	NOUN
ftr-435	2802	27	were	be	AUX
ftr-435	2802	28	at	at	ADP
ftr-435	2802	29	arms	arm	NOUN
ftr-435	2802	30	�	�	PROPN
ftr-435	2802	31	length	length	NOUN
ftr-435	2802	32	.	.	PUNCT
ftr-435	2803	1	�	�	PROPN
ftr-435	2803	2	�	�	PROPN
ftr-435	2803	3	in	in	ADP
ftr-435	2803	4	a	a	DET
ftr-435	2803	5	footnote	footnote	NOUN
ftr-435	2803	6	,	,	PUNCT
ftr-435	2803	7	the	the	DET
ftr-435	2803	8	court	court	NOUN
ftr-435	2803	9	noted	note	VERB
ftr-435	2803	10	that	that	SCONJ
ftr-435	2803	11	in	in	ADP
ftr-435	2803	12	1997	1997	NUM
ftr-435	2803	13	,	,	PUNCT
ftr-435	2803	14	congress	congress	PROPN
ftr-435	2803	15	amended	amend	VERB
ftr-435	2803	16	§	§	PROPN
ftr-435	2803	17	901(k	901(k	PROPN
ftr-435	2803	18	)	)	PUNCT
ftr-435	2803	19	to	to	PART
ftr-435	2803	20	increase	increase	VERB
ftr-435	2803	21	to	to	ADP
ftr-435	2803	22	at	at	ADV
ftr-435	2803	23	least	least	ADV
ftr-435	2803	24	sixteen	sixteen	NUM
ftr-435	2803	25	days	day	NOUN
ftr-435	2803	26	the	the	DET
ftr-435	2803	27	amount	amount	NOUN
ftr-435	2803	28	of	of	ADP
ftr-435	2803	29	time	time	NOUN
ftr-435	2803	30	an	an	DET
ftr-435	2803	31	adr	adr	PROPN
ftr-435	2803	32	must	must	AUX
ftr-435	2803	33	be	be	AUX
ftr-435	2803	34	held	hold	VERB
ftr-435	2803	35	within	within	ADP
ftr-435	2803	36	a	a	DET
ftr-435	2803	37	thirty	thirty	NUM
ftr-435	2803	38	-	-	PUNCT
ftr-435	2803	39	day	day	NOUN
ftr-435	2803	40	period	period	NOUN
ftr-435	2803	41	that	that	PRON
ftr-435	2803	42	includes	include	VERB
ftr-435	2803	43	the	the	DET
ftr-435	2803	44	dividend	dividend	NOUN
ftr-435	2803	45	record	record	NOUN
ftr-435	2803	46	date	date	NOUN
ftr-435	2803	47	in	in	ADP
ftr-435	2803	48	order	order	NOUN
ftr-435	2803	49	for	for	ADP
ftr-435	2803	50	the	the	DET
ftr-435	2803	51	foreign	foreign	ADJ
ftr-435	2803	52	taxes	taxis	NOUN
ftr-435	2803	53	paid	pay	VERB
ftr-435	2803	54	on	on	ADP
ftr-435	2803	55	the	the	DET
ftr-435	2803	56	dividend	dividend	NOUN
ftr-435	2803	57	to	to	PART
ftr-435	2803	58	qualify	qualify	VERB
ftr-435	2803	59	for	for	ADP
ftr-435	2803	60	the	the	DET
ftr-435	2803	61	foreign	foreign	ADJ
ftr-435	2803	62	tax	tax	NOUN
ftr-435	2803	63	credit	credit	NOUN
ftr-435	2803	64	.	.	PUNCT
ftr-435	2804	1	but	but	CCONJ
ftr-435	2804	2	it	it	PRON
ftr-435	2804	3	attached	attach	VERB
ftr-435	2804	4	no	no	DET
ftr-435	2804	5	importance	importance	NOUN
ftr-435	2804	6	to	to	ADP
ftr-435	2804	7	that	that	DET
ftr-435	2804	8	change	change	NOUN
ftr-435	2804	9	either	either	DET
ftr-435	2804	10	way	way	NOUN
ftr-435	2804	11	.	.	PUNCT
ftr-435	2805	1	c.	c.	PROPN
ftr-435	2805	2	compaq	compaq	PROPN
ftr-435	2805	3	reversed	reverse	VERB
ftr-435	2805	4	by	by	ADP
ftr-435	2805	5	the	the	DET
ftr-435	2805	6	fifth	fifth	ADJ
ftr-435	2805	7	circuit	circuit	NOUN
ftr-435	2805	8	.	.	PUNCT
ftr-435	2806	1	compaq	compaq	PROPN
ftr-435	2806	2	computer	computer	PROPN
ftr-435	2806	3	corp	corp	PROPN
ftr-435	2806	4	.	.	PROPN
ftr-435	2807	1	v.	v.	PROPN
ftr-435	2807	2	commissioner	commissioner	PROPN
ftr-435	2807	3	,	,	PUNCT
ftr-435	2807	4	277	277	NUM
ftr-435	2807	5	f.3d	f.3d	NUM
ftr-435	2807	6	778	778	NUM
ftr-435	2807	7	,	,	PUNCT
ftr-435	2807	8	88	88	NUM
ftr-435	2807	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2807	10	7339	7339	NUM
ftr-435	2807	11	,	,	PUNCT
ftr-435	2807	12	2002	2002	NUM
ftr-435	2807	13	-	-	SYM
ftr-435	2807	14	1	1	NUM
ftr-435	2807	15	u.s.t.c	u.s.t.c	PROPN
ftr-435	2807	16	.	.	PROPN
ftr-435	2808	1	760	760	NUM
ftr-435	2808	2	florida	florida	PROPN
ftr-435	2808	3	tax	tax	NOUN
ftr-435	2808	4	review	review	NOUN
ftr-435	2808	5	[	[	X
ftr-435	2808	6	vol.5	vol.5	NOUN
ftr-435	2808	7	:	:	PUNCT
ftr-435	2808	8	si	si	PROPN
ftr-435	2808	9	28	28	NUM
ftr-435	2808	10	.	.	PUNCT
ftr-435	2808	11	see	see	VERB
ftr-435	2808	12	viii.a.7.a	viii.a.7.a	PROPN
ftr-435	2808	13	.	.	PUNCT
ftr-435	2809	1	¶	¶	PROPN
ftr-435	2809	2	50,144	50,144	NUM
ftr-435	2809	3	(	(	PUNCT
ftr-435	2809	4	5th	5th	ADJ
ftr-435	2809	5	cir	cir	NOUN
ftr-435	2809	6	.	.	PUNCT
ftr-435	2810	1	12/28/01	12/28/01	NUM
ftr-435	2810	2	)	)	PUNCT
ftr-435	2810	3	,	,	PUNCT
ftr-435	2810	4	rev	rev	VERB
ftr-435	2810	5	�	�	PROPN
ftr-435	2810	6	g	g	PROPN
ftr-435	2810	7	113	113	NUM
ftr-435	2810	8	t.c	t.c	PROPN
ftr-435	2810	9	.	.	PROPN
ftr-435	2810	10	214	214	NUM
ftr-435	2810	11	(	(	PUNCT
ftr-435	2810	12	9/21/99).28	9/21/99).28	NOUN
ftr-435	2810	13	the	the	DET
ftr-435	2810	14	fifth	fifth	ADJ
ftr-435	2810	15	circuit	circuit	NOUN
ftr-435	2810	16	followed	follow	VERB
ftr-435	2810	17	the	the	DET
ftr-435	2810	18	eighth	eighth	ADJ
ftr-435	2810	19	circuit	circuit	PROPN
ftr-435	2810	20	�	�	PROPN
ftr-435	2810	21	s	s	PART
ftr-435	2810	22	ies	ies	NOUN
ftr-435	2810	23	opinion	opinion	NOUN
ftr-435	2810	24	and	and	CCONJ
ftr-435	2810	25	relied	rely	VERB
ftr-435	2810	26	heavily	heavily	ADV
ftr-435	2810	27	on	on	ADP
ftr-435	2810	28	frank	frank	PROPN
ftr-435	2810	29	lyon	lyon	PROPN
ftr-435	2810	30	co.	co.	PROPN
ftr-435	2810	31	v.	v.	PROPN
ftr-435	2810	32	united	united	PROPN
ftr-435	2810	33	states	states	PROPN
ftr-435	2810	34	,	,	PUNCT
ftr-435	2810	35	435	435	NUM
ftr-435	2810	36	u.s	u.s	PROPN
ftr-435	2810	37	.	.	PROPN
ftr-435	2810	38	564	564	NUM
ftr-435	2810	39	(	(	PUNCT
ftr-435	2810	40	1978	1978	NUM
ftr-435	2810	41	)	)	PUNCT
ftr-435	2810	42	,	,	PUNCT
ftr-435	2810	43	to	to	ADP
ftr-435	2810	44	the	the	DET
ftr-435	2810	45	effect	effect	NOUN
ftr-435	2810	46	that	that	SCONJ
ftr-435	2810	47	where	where	SCONJ
ftr-435	2810	48	�	�	NOUN
ftr-435	2810	49	there	there	PRON
ftr-435	2810	50	is	be	VERB
ftr-435	2810	51	a	a	DET
ftr-435	2810	52	genuine	genuine	ADJ
ftr-435	2810	53	multiple	multiple	ADJ
ftr-435	2810	54	-	-	PUNCT
ftr-435	2810	55	party	party	NOUN
ftr-435	2810	56	transaction	transaction	NOUN
ftr-435	2810	57	with	with	ADP
ftr-435	2810	58	economic	economic	ADJ
ftr-435	2810	59	substance	substance	NOUN
ftr-435	2810	60	which	which	PRON
ftr-435	2810	61	is	be	AUX
ftr-435	2810	62	compelled	compel	VERB
ftr-435	2810	63	or	or	CCONJ
ftr-435	2810	64	encouraged	encourage	VERB
ftr-435	2810	65	by	by	ADP
ftr-435	2810	66	business	business	NOUN
ftr-435	2810	67	or	or	CCONJ
ftr-435	2810	68	regulatory	regulatory	ADJ
ftr-435	2810	69	realities	reality	NOUN
ftr-435	2810	70	,	,	PUNCT
ftr-435	2810	71	is	be	AUX
ftr-435	2810	72	imbued	imbue	VERB
ftr-435	2810	73	with	with	ADP
ftr-435	2810	74	taxindependent	taxindependent	ADJ
ftr-435	2810	75	considerations	consideration	NOUN
ftr-435	2810	76	,	,	PUNCT
ftr-435	2810	77	and	and	CCONJ
ftr-435	2810	78	is	be	AUX
ftr-435	2810	79	not	not	PART
ftr-435	2810	80	shaped	shape	VERB
ftr-435	2810	81	solely	solely	ADV
ftr-435	2810	82	by	by	ADP
ftr-435	2810	83	tax	tax	NOUN
ftr-435	2810	84	-	-	PUNCT
ftr-435	2810	85	avoidance	avoidance	NOUN
ftr-435	2810	86	features	feature	NOUN
ftr-435	2810	87	that	that	PRON
ftr-435	2810	88	have	have	VERB
ftr-435	2810	89	meaningless	meaningless	ADJ
ftr-435	2810	90	labels	label	NOUN
ftr-435	2810	91	attached	attach	VERB
ftr-435	2810	92	,	,	PUNCT
ftr-435	2810	93	the	the	DET
ftr-435	2810	94	government	government	NOUN
ftr-435	2810	95	should	should	AUX
ftr-435	2810	96	honor	honor	VERB
ftr-435	2810	97	the	the	DET
ftr-435	2810	98	allocation	allocation	NOUN
ftr-435	2810	99	of	of	ADP
ftr-435	2810	100	rights	right	NOUN
ftr-435	2810	101	and	and	CCONJ
ftr-435	2810	102	duties	duty	NOUN
ftr-435	2810	103	effectuated	effectuate	VERB
ftr-435	2810	104	by	by	ADP
ftr-435	2810	105	the	the	DET
ftr-435	2810	106	parties	party	NOUN
ftr-435	2810	107	.	.	PUNCT
ftr-435	2811	1	�	�	PROPN
ftr-435	2811	2	judge	judge	PROPN
ftr-435	2811	3	edith	edith	PROPN
ftr-435	2811	4	jones	jones	PROPN
ftr-435	2811	5	held	hold	VERB
ftr-435	2811	6	that	that	SCONJ
ftr-435	2811	7	the	the	DET
ftr-435	2811	8	tax	tax	NOUN
ftr-435	2811	9	court	court	NOUN
ftr-435	2811	10	erred	err	VERB
ftr-435	2811	11	by	by	ADP
ftr-435	2811	12	disregarding	disregard	VERB
ftr-435	2811	13	the	the	DET
ftr-435	2811	14	gross	gross	ADJ
ftr-435	2811	15	amount	amount	NOUN
ftr-435	2811	16	of	of	ADP
ftr-435	2811	17	the	the	DET
ftr-435	2811	18	royal	royal	ADJ
ftr-435	2811	19	dutch	dutch	ADJ
ftr-435	2811	20	shell	shell	NOUN
ftr-435	2811	21	dividend	dividend	NOUN
ftr-435	2811	22	,	,	PUNCT
ftr-435	2811	23	and	and	CCONJ
ftr-435	2811	24	noted	note	VERB
ftr-435	2811	25	that	that	SCONJ
ftr-435	2811	26	the	the	DET
ftr-435	2811	27	principles	principle	NOUN
ftr-435	2811	28	of	of	ADP
ftr-435	2811	29	old	old	ADJ
ftr-435	2811	30	colony	colony	PROPN
ftr-435	2811	31	trust	trust	PROPN
ftr-435	2811	32	co.	co.	PROPN
ftr-435	2811	33	treated	treat	VERB
ftr-435	2811	34	compaq	compaq	NOUN
ftr-435	2811	35	as	as	ADP
ftr-435	2811	36	having	having	AUX
ftr-435	2811	37	paid	pay	VERB
ftr-435	2811	38	the	the	DET
ftr-435	2811	39	netherlands	netherlands	PROPN
ftr-435	2811	40	withholding	withhold	VERB
ftr-435	2811	41	tax	tax	NOUN
ftr-435	2811	42	on	on	ADP
ftr-435	2811	43	the	the	DET
ftr-435	2811	44	dividend	dividend	NOUN
ftr-435	2811	45	.	.	PUNCT
ftr-435	2812	1	8	8	X
ftr-435	2812	2	.	.	X
ftr-435	2812	3	lease	lease	NOUN
ftr-435	2812	4	-	-	PUNCT
ftr-435	2812	5	strip	strip	NOUN
ftr-435	2812	6	transaction	transaction	NOUN
ftr-435	2812	7	by	by	ADP
ftr-435	2812	8	pseudo	pseudo	NOUN
ftr-435	2812	9	-	-	ADJ
ftr-435	2812	10	black	black	ADJ
ftr-435	2812	11	box	box	NOUN
ftr-435	2812	12	intermediary	intermediary	NOUN
ftr-435	2812	13	fails	fail	VERB
ftr-435	2812	14	in	in	ADP
ftr-435	2812	15	the	the	DET
ftr-435	2812	16	tax	tax	NOUN
ftr-435	2812	17	court	court	NOUN
ftr-435	2812	18	.	.	PUNCT
ftr-435	2813	1	nicole	nicole	PROPN
ftr-435	2813	2	rose	rose	PROPN
ftr-435	2813	3	corp	corp	PROPN
ftr-435	2813	4	.	.	PROPN
ftr-435	2814	1	v.	v.	PROPN
ftr-435	2814	2	commissioner	commissioner	PROPN
ftr-435	2814	3	,	,	PUNCT
ftr-435	2814	4	117	117	NUM
ftr-435	2814	5	t.c	t.c	PROPN
ftr-435	2814	6	.	.	PROPN
ftr-435	2814	7	328	328	NUM
ftr-435	2814	8	(	(	PUNCT
ftr-435	2814	9	12/28/01	12/28/01	NUM
ftr-435	2814	10	)	)	PUNCT
ftr-435	2814	11	.	.	PUNCT
ftr-435	2815	1	the	the	DET
ftr-435	2815	2	taxpayer	taxpayer	PROPN
ftr-435	2815	3	corporation	corporation	PROPN
ftr-435	2815	4	�	�	PROPN
ftr-435	2815	5	s	s	PART
ftr-435	2815	6	stock	stock	NOUN
ftr-435	2815	7	was	be	AUX
ftr-435	2815	8	sold	sell	VERB
ftr-435	2815	9	to	to	ADP
ftr-435	2815	10	an	an	DET
ftr-435	2815	11	intermediary	intermediary	NOUN
ftr-435	2815	12	[	[	X
ftr-435	2815	13	which	which	PRON
ftr-435	2815	14	then	then	ADV
ftr-435	2815	15	merged	merge	VERB
ftr-435	2815	16	downstream	downstream	NOUN
ftr-435	2815	17	]	]	PUNCT
ftr-435	2815	18	,	,	PUNCT
ftr-435	2815	19	following	follow	VERB
ftr-435	2815	20	which	which	PRON
ftr-435	2815	21	its	its	PRON
ftr-435	2815	22	assets	asset	NOUN
ftr-435	2815	23	were	be	AUX
ftr-435	2815	24	sold	sell	VERB
ftr-435	2815	25	to	to	ADP
ftr-435	2815	26	the	the	DET
ftr-435	2815	27	prearranged	prearrange	VERB
ftr-435	2815	28	ultimate	ultimate	ADJ
ftr-435	2815	29	purchaser	purchaser	NOUN
ftr-435	2815	30	.	.	PUNCT
ftr-435	2816	1	to	to	PART
ftr-435	2816	2	offset	offset	VERB
ftr-435	2816	3	the	the	DET
ftr-435	2816	4	gains	gain	NOUN
ftr-435	2816	5	realized	realize	VERB
ftr-435	2816	6	on	on	ADP
ftr-435	2816	7	the	the	DET
ftr-435	2816	8	asset	asset	NOUN
ftr-435	2816	9	sale	sale	NOUN
ftr-435	2816	10	,	,	PUNCT
ftr-435	2816	11	the	the	DET
ftr-435	2816	12	taxpayer	taxpayer	NOUN
ftr-435	2816	13	acquired	acquire	VERB
ftr-435	2816	14	by	by	ADP
ftr-435	2816	15	a	a	DET
ftr-435	2816	16	§	§	PROPN
ftr-435	2816	17	351	351	NUM
ftr-435	2816	18	transaction	transaction	NOUN
ftr-435	2816	19	interests	interest	NOUN
ftr-435	2816	20	in	in	ADP
ftr-435	2816	21	certain	certain	ADJ
ftr-435	2816	22	equipment	equipment	NOUN
ftr-435	2816	23	leaseback	leaseback	NOUN
ftr-435	2816	24	transactions	transaction	NOUN
ftr-435	2816	25	[	[	PUNCT
ftr-435	2816	26	secured	secure	VERB
ftr-435	2816	27	by	by	ADP
ftr-435	2816	28	trusts	trust	NOUN
ftr-435	2816	29	that	that	PRON
ftr-435	2816	30	resulted	result	VERB
ftr-435	2816	31	in	in	ADP
ftr-435	2816	32	a	a	DET
ftr-435	2816	33	circular	circular	ADJ
ftr-435	2816	34	cash	cash	NOUN
ftr-435	2816	35	flow	flow	NOUN
ftr-435	2816	36	]	]	PUNCT
ftr-435	2816	37	that	that	PRON
ftr-435	2816	38	had	have	VERB
ftr-435	2816	39	no	no	DET
ftr-435	2816	40	foreseeable	foreseeable	ADJ
ftr-435	2816	41	value	value	NOUN
ftr-435	2816	42	,	,	PUNCT
ftr-435	2816	43	which	which	PRON
ftr-435	2816	44	it	it	PRON
ftr-435	2816	45	immediately	immediately	ADV
ftr-435	2816	46	transferred	transfer	VERB
ftr-435	2816	47	to	to	ADP
ftr-435	2816	48	a	a	DET
ftr-435	2816	49	dutch	dutch	PROPN
ftr-435	2816	50	bank	bank	NOUN
ftr-435	2816	51	,	,	PUNCT
ftr-435	2816	52	the	the	DET
ftr-435	2816	53	sole	sole	ADJ
ftr-435	2816	54	consideration	consideration	NOUN
ftr-435	2816	55	for	for	ADP
ftr-435	2816	56	which	which	PRON
ftr-435	2816	57	was	be	AUX
ftr-435	2816	58	assumption	assumption	NOUN
ftr-435	2816	59	of	of	ADP
ftr-435	2816	60	taxpayer	taxpayer	PROPN
ftr-435	2816	61	�	�	PROPN
ftr-435	2816	62	s	s	PART
ftr-435	2816	63	obligations	obligation	NOUN
ftr-435	2816	64	[	[	X
ftr-435	2816	65	of	of	ADP
ftr-435	2816	66	which	which	PRON
ftr-435	2816	67	there	there	PRON
ftr-435	2816	68	were	be	VERB
ftr-435	2816	69	in	in	ADP
ftr-435	2816	70	reality	reality	NOUN
ftr-435	2816	71	none	none	NOUN
ftr-435	2816	72	]	]	PUNCT
ftr-435	2816	73	.	.	PUNCT
ftr-435	2817	1	taxpayer	taxpayer	NOUN
ftr-435	2817	2	claimed	claim	VERB
ftr-435	2817	3	a	a	DET
ftr-435	2817	4	$	$	SYM
ftr-435	2817	5	22	22	NUM
ftr-435	2817	6	million	million	NUM
ftr-435	2817	7	ordinary	ordinary	ADJ
ftr-435	2817	8	business	business	NOUN
ftr-435	2817	9	expense	expense	NOUN
ftr-435	2817	10	deduction	deduction	NOUN
ftr-435	2817	11	as	as	ADP
ftr-435	2817	12	a	a	DET
ftr-435	2817	13	result	result	NOUN
ftr-435	2817	14	of	of	ADP
ftr-435	2817	15	the	the	DET
ftr-435	2817	16	transfer	transfer	NOUN
ftr-435	2817	17	of	of	ADP
ftr-435	2817	18	the	the	DET
ftr-435	2817	19	leaseback	leaseback	NOUN
ftr-435	2817	20	interests	interest	NOUN
ftr-435	2817	21	.	.	PUNCT
ftr-435	2818	1	the	the	DET
ftr-435	2818	2	deduction	deduction	NOUN
ftr-435	2818	3	was	be	AUX
ftr-435	2818	4	denied	deny	VERB
ftr-435	2818	5	because	because	SCONJ
ftr-435	2818	6	the	the	DET
ftr-435	2818	7	transactions	transaction	NOUN
ftr-435	2818	8	lacked	lack	VERB
ftr-435	2818	9	business	business	NOUN
ftr-435	2818	10	purpose	purpose	NOUN
ftr-435	2818	11	and	and	CCONJ
ftr-435	2818	12	economic	economic	ADJ
ftr-435	2818	13	substance	substance	NOUN
ftr-435	2818	14	under	under	ADP
ftr-435	2818	15	�	�	NOUN
ftr-435	2818	16	any	any	DET
ftr-435	2818	17	version	version	NOUN
ftr-435	2818	18	�	�	PROPN
ftr-435	2818	19	of	of	ADP
ftr-435	2818	20	the	the	DET
ftr-435	2818	21	tests	test	NOUN
ftr-435	2818	22	.	.	PUNCT
ftr-435	2819	1	judge	judge	PROPN
ftr-435	2819	2	swift	swift	PROPN
ftr-435	2819	3	held	hold	VERB
ftr-435	2819	4	that	that	SCONJ
ftr-435	2819	5	the	the	DET
ftr-435	2819	6	transaction	transaction	NOUN
ftr-435	2819	7	lacked	lack	VERB
ftr-435	2819	8	business	business	NOUN
ftr-435	2819	9	purpose	purpose	NOUN
ftr-435	2819	10	and	and	CCONJ
ftr-435	2819	11	economic	economic	ADJ
ftr-435	2819	12	substance	substance	NOUN
ftr-435	2819	13	even	even	ADV
ftr-435	2819	14	as	as	SCONJ
ftr-435	2819	15	measured	measure	VERB
ftr-435	2819	16	against	against	ADP
ftr-435	2819	17	the	the	DET
ftr-435	2819	18	eleventh	eleventh	ADJ
ftr-435	2819	19	circuit	circuit	PROPN
ftr-435	2819	20	�	�	PROPN
ftr-435	2819	21	s	s	PART
ftr-435	2819	22	broad	broad	ADJ
ftr-435	2819	23	articulation	articulation	NOUN
ftr-435	2819	24	of	of	ADP
ftr-435	2819	25	the	the	DET
ftr-435	2819	26	test	test	NOUN
ftr-435	2819	27	in	in	ADP
ftr-435	2819	28	ups	up	NOUN
ftr-435	2819	29	that	that	PRON
ftr-435	2819	30	�	�	VERB
ftr-435	2819	31	a	a	DET
ftr-435	2819	32	transaction	transaction	NOUN
ftr-435	2819	33	has	have	VERB
ftr-435	2819	34	a	a	DET
ftr-435	2819	35	�	�	NOUN
ftr-435	2819	36	business	business	NOUN
ftr-435	2819	37	purpose	purpose	NOUN
ftr-435	2819	38	�	�	PROPN
ftr-435	2819	39	when	when	SCONJ
ftr-435	2819	40	we	we	PRON
ftr-435	2819	41	are	be	AUX
ftr-435	2819	42	talking	talk	VERB
ftr-435	2819	43	about	about	ADP
ftr-435	2819	44	a	a	DET
ftr-435	2819	45	going	go	VERB
ftr-435	2819	46	concern	concern	NOUN
ftr-435	2819	47	,	,	PUNCT
ftr-435	2819	48	as	as	ADV
ftr-435	2819	49	long	long	ADV
ftr-435	2819	50	as	as	SCONJ
ftr-435	2819	51	it	it	PRON
ftr-435	2819	52	figures	figure	VERB
ftr-435	2819	53	in	in	ADP
ftr-435	2819	54	a	a	DET
ftr-435	2819	55	bona	bona	ADJ
ftr-435	2819	56	fide	fide	NOUN
ftr-435	2819	57	,	,	PUNCT
ftr-435	2819	58	profit	profit	NOUN
ftr-435	2819	59	-	-	PUNCT
ftr-435	2819	60	seeking	seek	VERB
ftr-435	2819	61	business	business	NOUN
ftr-435	2819	62	.	.	PUNCT
ftr-435	2820	1	�	�	PROPN
ftr-435	2820	2	b.	b.	PROPN
ftr-435	2820	3	individual	individual	ADJ
ftr-435	2820	4	tax	tax	NOUN
ftr-435	2820	5	shelters	shelter	NOUN
ftr-435	2820	6	1	1	NUM
ftr-435	2820	7	.	.	PUNCT
ftr-435	2820	8	straddle	straddle	NOUN
ftr-435	2820	9	losses	loss	NOUN
ftr-435	2820	10	outside	outside	ADV
ftr-435	2820	11	of	of	ADP
ftr-435	2820	12	§	§	PROPN
ftr-435	2820	13	1092	1092	NUM
ftr-435	2820	14	disallowed	disallow	VERB
ftr-435	2820	15	where	where	SCONJ
ftr-435	2820	16	neither	neither	CCONJ
ftr-435	2820	17	economic	economic	ADJ
ftr-435	2820	18	substance	substance	NOUN
ftr-435	2820	19	nor	nor	CCONJ
ftr-435	2820	20	profit	profit	NOUN
ftr-435	2820	21	motive	motive	NOUN
ftr-435	2820	22	were	be	AUX
ftr-435	2820	23	present	present	ADJ
ftr-435	2820	24	.	.	PUNCT
ftr-435	2821	1	keeler	keeler	PROPN
ftr-435	2821	2	v.	v.	PROPN
ftr-435	2821	3	commissioner	commissioner	PROPN
ftr-435	2821	4	,	,	PUNCT
ftr-435	2821	5	243	243	NUM
ftr-435	2821	6	f.3d	f.3d	NUM
ftr-435	2821	7	1212	1212	NUM
ftr-435	2821	8	,	,	PUNCT
ftr-435	2821	9	2001	2001	NUM
ftr-435	2821	10	-	-	SYM
ftr-435	2821	11	1	1	NUM
ftr-435	2821	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	2821	13	.	.	PROPN
ftr-435	2822	1	¶	¶	PROPN
ftr-435	2822	2	50,272	50,272	NUM
ftr-435	2822	3	,	,	PUNCT
ftr-435	2822	4	87	87	NUM
ftr-435	2822	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2822	6	1224	1224	NUM
ftr-435	2822	7	(	(	PUNCT
ftr-435	2822	8	10th	10th	ADJ
ftr-435	2822	9	cir	cir	NOUN
ftr-435	2822	10	.	.	PUNCT
ftr-435	2823	1	3/13/01	3/13/01	NUM
ftr-435	2823	2	)	)	PUNCT
ftr-435	2823	3	,	,	PUNCT
ftr-435	2823	4	aff	aff	PROPN
ftr-435	2823	5	�	�	PROPN
ftr-435	2823	6	g	g	PROPN
ftr-435	2823	7	t.c	t.c	PROPN
ftr-435	2823	8	.	.	PROPN
ftr-435	2823	9	memo	memo	NOUN
ftr-435	2823	10	.	.	PUNCT
ftr-435	2824	1	1999	1999	NUM
ftr-435	2824	2	-	-	SYM
ftr-435	2824	3	18	18	NUM
ftr-435	2824	4	.	.	PUNCT
ftr-435	2825	1	the	the	DET
ftr-435	2825	2	tenth	tenth	ADJ
ftr-435	2825	3	circuit	circuit	NOUN
ftr-435	2825	4	upheld	uphold	VERB
ftr-435	2825	5	the	the	DET
ftr-435	2825	6	disallowance	disallowance	NOUN
ftr-435	2825	7	of	of	ADP
ftr-435	2825	8	losses	loss	NOUN
ftr-435	2825	9	incurred	incur	VERB
ftr-435	2825	10	by	by	ADP
ftr-435	2825	11	the	the	DET
ftr-435	2825	12	taxpayer	taxpayer	NOUN
ftr-435	2825	13	in	in	ADP
ftr-435	2825	14	a	a	DET
ftr-435	2825	15	stock	stock	NOUN
ftr-435	2825	16	derivatives	derivative	NOUN
ftr-435	2825	17	straddle	straddle	NOUN
ftr-435	2825	18	program	program	NOUN
ftr-435	2825	19	for	for	ADP
ftr-435	2825	20	years	year	NOUN
ftr-435	2825	21	before	before	ADP
ftr-435	2825	22	§	§	PROPN
ftr-435	2825	23	1092	1092	NUM
ftr-435	2825	24	was	be	AUX
ftr-435	2825	25	extended	extend	VERB
ftr-435	2825	26	to	to	ADP
ftr-435	2825	27	straddles	straddle	NOUN
ftr-435	2825	28	involving	involve	VERB
ftr-435	2825	29	stock	stock	NOUN
ftr-435	2825	30	.	.	PUNCT
ftr-435	2826	1	the	the	DET
ftr-435	2826	2	transactions	transaction	NOUN
ftr-435	2826	3	2002	2002	NUM
ftr-435	2826	4	]	]	PUNCT
ftr-435	2826	5	recent	recent	ADJ
ftr-435	2826	6	developments	development	NOUN
ftr-435	2826	7	in	in	ADP
ftr-435	2826	8	federal	federal	ADJ
ftr-435	2826	9	income	income	NOUN
ftr-435	2826	10	taxation	taxation	NOUN
ftr-435	2826	11	761	761	NUM
ftr-435	2826	12	were	be	AUX
ftr-435	2826	13	found	find	VERB
ftr-435	2826	14	not	not	PART
ftr-435	2826	15	to	to	PART
ftr-435	2826	16	have	have	VERB
ftr-435	2826	17	any	any	DET
ftr-435	2826	18	economic	economic	ADJ
ftr-435	2826	19	substance	substance	NOUN
ftr-435	2826	20	or	or	CCONJ
ftr-435	2826	21	profit	profit	NOUN
ftr-435	2826	22	motive	motive	NOUN
ftr-435	2826	23	,	,	PUNCT
ftr-435	2826	24	because	because	SCONJ
ftr-435	2826	25	,	,	PUNCT
ftr-435	2826	26	among	among	ADP
ftr-435	2826	27	other	other	ADJ
ftr-435	2826	28	reasons	reason	NOUN
ftr-435	2826	29	,	,	PUNCT
ftr-435	2826	30	their	their	PRON
ftr-435	2826	31	�	�	NOUN
ftr-435	2826	32	raison	raison	NOUN
ftr-435	2826	33	d	d	PROPN
ftr-435	2826	34	�	�	PROPN
ftr-435	2826	35	etre	etre	NOUN
ftr-435	2826	36	was	be	AUX
ftr-435	2826	37	tax	tax	NOUN
ftr-435	2826	38	avoidance	avoidance	NOUN
ftr-435	2826	39	.	.	PUNCT
ftr-435	2827	1	�	�	PROPN
ftr-435	2828	1	[	[	X
ftr-435	2828	2	in	in	ADP
ftr-435	2828	3	late	late	ADJ
ftr-435	2828	4	1981	1981	NUM
ftr-435	2828	5	the	the	DET
ftr-435	2828	6	taxpayer	taxpayer	NOUN
ftr-435	2828	7	closed	close	VERB
ftr-435	2828	8	out	out	ADP
ftr-435	2828	9	the	the	DET
ftr-435	2828	10	loss	loss	NOUN
ftr-435	2828	11	side	side	NOUN
ftr-435	2828	12	of	of	ADP
ftr-435	2828	13	transactions	transaction	NOUN
ftr-435	2828	14	realizing	realize	VERB
ftr-435	2828	15	losses	loss	NOUN
ftr-435	2828	16	of	of	ADP
ftr-435	2828	17	$	$	SYM
ftr-435	2828	18	7,598,940	7,598,940	NUM
ftr-435	2828	19	�	�	NOUN
ftr-435	2828	20	an	an	DET
ftr-435	2828	21	amount	amount	NOUN
ftr-435	2828	22	within	within	ADP
ftr-435	2828	23	$	$	SYM
ftr-435	2828	24	3,600	3,600	NUM
ftr-435	2828	25	of	of	ADP
ftr-435	2828	26	his	his	PRON
ftr-435	2828	27	gross	gross	ADJ
ftr-435	2828	28	income	income	NOUN
ftr-435	2828	29	;	;	PUNCT
ftr-435	2828	30	his	his	PRON
ftr-435	2828	31	1982	1982	NUM
ftr-435	2828	32	losses	loss	NOUN
ftr-435	2828	33	offset	offset	VERB
ftr-435	2828	34	97	97	NUM
ftr-435	2828	35	%	%	NOUN
ftr-435	2828	36	of	of	ADP
ftr-435	2828	37	his	his	PRON
ftr-435	2828	38	gross	gross	ADJ
ftr-435	2828	39	income	income	NOUN
ftr-435	2828	40	.	.	PUNCT
ftr-435	2828	41	]	]	PUNCT
ftr-435	2829	1	the	the	DET
ftr-435	2829	2	offsetting	offset	VERB
ftr-435	2829	3	gains	gain	NOUN
ftr-435	2829	4	were	be	AUX
ftr-435	2829	5	consistently	consistently	ADV
ftr-435	2829	6	rolled	roll	VERB
ftr-435	2829	7	forward	forward	ADV
ftr-435	2829	8	.	.	PUNCT
ftr-435	2830	1	in	in	ADP
ftr-435	2830	2	addition	addition	NOUN
ftr-435	2830	3	,	,	PUNCT
ftr-435	2830	4	the	the	DET
ftr-435	2830	5	transactions	transaction	NOUN
ftr-435	2830	6	were	be	AUX
ftr-435	2830	7	so	so	ADV
ftr-435	2830	8	closely	closely	ADV
ftr-435	2830	9	matched	match	VERB
ftr-435	2830	10	,	,	PUNCT
ftr-435	2830	11	in	in	ADP
ftr-435	2830	12	an	an	DET
ftr-435	2830	13	artificial	artificial	ADJ
ftr-435	2830	14	market	market	NOUN
ftr-435	2830	15	maintained	maintain	VERB
ftr-435	2830	16	by	by	ADP
ftr-435	2830	17	the	the	DET
ftr-435	2830	18	promoter	promoter	NOUN
ftr-435	2830	19	,	,	PUNCT
ftr-435	2830	20	as	as	SCONJ
ftr-435	2830	21	to	to	PART
ftr-435	2830	22	negate	negate	VERB
ftr-435	2830	23	the	the	DET
ftr-435	2830	24	possibility	possibility	NOUN
ftr-435	2830	25	of	of	ADP
ftr-435	2830	26	realizing	realize	VERB
ftr-435	2830	27	a	a	DET
ftr-435	2830	28	pre	pre	ADJ
ftr-435	2830	29	-	-	ADJ
ftr-435	2830	30	tax	tax	ADJ
ftr-435	2830	31	profit	profit	NOUN
ftr-435	2830	32	.	.	PUNCT
ftr-435	2831	1	finally	finally	ADV
ftr-435	2831	2	,	,	PUNCT
ftr-435	2831	3	the	the	DET
ftr-435	2831	4	taxpayer	taxpayer	NOUN
ftr-435	2831	5	paid	pay	VERB
ftr-435	2831	6	significant	significant	ADJ
ftr-435	2831	7	up	up	ADJ
ftr-435	2831	8	-	-	PUNCT
ftr-435	2831	9	front	front	NOUN
ftr-435	2831	10	fees	fee	NOUN
ftr-435	2831	11	,	,	PUNCT
ftr-435	2831	12	and	and	CCONJ
ftr-435	2831	13	had	have	VERB
ftr-435	2831	14	a	a	DET
ftr-435	2831	15	significant	significant	ADJ
ftr-435	2831	16	noninterest	noninter	ADJ
ftr-435	2831	17	-	-	PUNCT
ftr-435	2831	18	bearing	bear	VERB
ftr-435	2831	19	margin	margin	NOUN
ftr-435	2831	20	deposit	deposit	NOUN
ftr-435	2831	21	.	.	PUNCT
ftr-435	2832	1	2	2	X
ftr-435	2832	2	.	.	X
ftr-435	2832	3	notice	notice	VERB
ftr-435	2832	4	2001	2001	NUM
ftr-435	2832	5	-	-	SYM
ftr-435	2832	6	40	40	NUM
ftr-435	2832	7	,	,	PUNCT
ftr-435	2832	8	2001	2001	NUM
ftr-435	2832	9	-	-	SYM
ftr-435	2832	10	26	26	NUM
ftr-435	2832	11	i.r.b	i.r.b	NOUN
ftr-435	2832	12	.	.	PUNCT
ftr-435	2833	1	1355	1355	NUM
ftr-435	2833	2	(	(	PUNCT
ftr-435	2833	3	6/25/01	6/25/01	NUM
ftr-435	2833	4	)	)	PUNCT
ftr-435	2833	5	.	.	PUNCT
ftr-435	2834	1	the	the	DET
ftr-435	2834	2	irs	irs	PROPN
ftr-435	2834	3	warns	warn	VERB
ftr-435	2834	4	taxpayers	taxpayer	NOUN
ftr-435	2834	5	not	not	PART
ftr-435	2834	6	to	to	PART
ftr-435	2834	7	rely	rely	VERB
ftr-435	2834	8	on	on	ADP
ftr-435	2834	9	promoters	promoter	NOUN
ftr-435	2834	10	�	�	PROPN
ftr-435	2834	11	assertions	assertion	NOUN
ftr-435	2834	12	that	that	SCONJ
ftr-435	2834	13	§	§	PROPN
ftr-435	2834	14	§	§	PROPN
ftr-435	2834	15	861	861	NUM
ftr-435	2834	16	through	through	ADP
ftr-435	2834	17	865	865	NUM
ftr-435	2834	18	and	and	CCONJ
ftr-435	2834	19	reg	reg	NOUN
ftr-435	2834	20	.	.	PUNCT
ftr-435	2835	1	§	§	PROPN
ftr-435	2835	2	1.861	1.861	NUM
ftr-435	2835	3	-	-	SYM
ftr-435	2835	4	8	8	NUM
ftr-435	2835	5	limit	limit	NOUN
ftr-435	2835	6	taxable	taxable	ADJ
ftr-435	2835	7	�	�	PROPN
ftr-435	2835	8	sources	source	NOUN
ftr-435	2835	9	�	�	PROPN
ftr-435	2835	10	of	of	ADP
ftr-435	2835	11	income	income	NOUN
ftr-435	2835	12	to	to	ADP
ftr-435	2835	13	certain	certain	ADJ
ftr-435	2835	14	foreign	foreign	ADJ
ftr-435	2835	15	-	-	PUNCT
ftr-435	2835	16	based	base	VERB
ftr-435	2835	17	activities	activity	NOUN
ftr-435	2835	18	and	and	CCONJ
ftr-435	2835	19	that	that	DET
ftr-435	2835	20	income	income	NOUN
ftr-435	2835	21	sourced	source	VERB
ftr-435	2835	22	within	within	ADP
ftr-435	2835	23	the	the	DET
ftr-435	2835	24	u.s	u.s	PROPN
ftr-435	2835	25	.	.	PROPN
ftr-435	2835	26	is	be	AUX
ftr-435	2835	27	thereby	thereby	ADV
ftr-435	2835	28	non	non	ADJ
ftr-435	2835	29	-	-	ADJ
ftr-435	2835	30	taxable	taxable	ADJ
ftr-435	2835	31	.	.	PUNCT
ftr-435	2836	1	ix	ix	ADJ
ftr-435	2836	2	.	.	PUNCT
ftr-435	2836	3	exempt	exempt	ADJ
ftr-435	2836	4	organizations	organization	NOUN
ftr-435	2836	5	and	and	CCONJ
ftr-435	2836	6	charitable	charitable	ADJ
ftr-435	2836	7	giving	give	VERB
ftr-435	2836	8	a.	a.	NOUN
ftr-435	2836	9	exempt	exempt	ADJ
ftr-435	2836	10	organizations	organization	NOUN
ftr-435	2836	11	1	1	NUM
ftr-435	2836	12	.	.	PUNCT
ftr-435	2836	13	intermediate	intermediate	ADJ
ftr-435	2836	14	sanctions	sanction	NOUN
ftr-435	2836	15	regulations	regulation	NOUN
ftr-435	2836	16	are	be	AUX
ftr-435	2836	17	out	out	ADV
ftr-435	2836	18	;	;	PUNCT
ftr-435	2836	19	break	break	VERB
ftr-435	2836	20	out	out	ADP
ftr-435	2836	21	the	the	DET
ftr-435	2836	22	supply	supply	NOUN
ftr-435	2836	23	of	of	ADP
ftr-435	2836	24	1099s	1099s	NUM
ftr-435	2836	25	.	.	PUNCT
ftr-435	2837	1	reg-246256	reg-246256	PROPN
ftr-435	2837	2	-	-	PUNCT
ftr-435	2837	3	96	96	NUM
ftr-435	2837	4	,	,	PUNCT
ftr-435	2837	5	66	66	NUM
ftr-435	2837	6	f.r	f.r	NOUN
ftr-435	2837	7	.	.	PROPN
ftr-435	2837	8	2173	2173	NUM
ftr-435	2837	9	(	(	PUNCT
ftr-435	2837	10	1/10/01	1/10/01	NUM
ftr-435	2837	11	)	)	PUNCT
ftr-435	2837	12	;	;	PUNCT
ftr-435	2838	1	t.d	t.d	PROPN
ftr-435	2838	2	.	.	PROPN
ftr-435	2838	3	8920	8920	NUM
ftr-435	2838	4	,	,	PUNCT
ftr-435	2838	5	66	66	NUM
ftr-435	2838	6	f.r	f.r	NOUN
ftr-435	2838	7	.	.	PROPN
ftr-435	2838	8	2144	2144	NUM
ftr-435	2838	9	(	(	PUNCT
ftr-435	2838	10	1/10/01	1/10/01	NUM
ftr-435	2838	11	)	)	PUNCT
ftr-435	2838	12	.	.	PUNCT
ftr-435	2839	1	the	the	DET
ftr-435	2839	2	treasury	treasury	NOUN
ftr-435	2839	3	published	publish	VERB
ftr-435	2839	4	proposed	propose	VERB
ftr-435	2839	5	and	and	CCONJ
ftr-435	2839	6	temporary	temporary	ADJ
ftr-435	2839	7	regulations	regulation	NOUN
ftr-435	2839	8	under	under	ADP
ftr-435	2839	9	§	§	PROPN
ftr-435	2839	10	4958	4958	NUM
ftr-435	2839	11	,	,	PUNCT
ftr-435	2839	12	which	which	PRON
ftr-435	2839	13	permits	permit	VERB
ftr-435	2839	14	the	the	DET
ftr-435	2839	15	irs	irs	PROPN
ftr-435	2839	16	to	to	PART
ftr-435	2839	17	impose	impose	VERB
ftr-435	2839	18	excise	excise	NOUN
ftr-435	2839	19	taxes	taxis	NOUN
ftr-435	2839	20	against	against	ADP
ftr-435	2839	21	disqualified	disqualified	ADJ
ftr-435	2839	22	persons	person	NOUN
ftr-435	2839	23	who	who	PRON
ftr-435	2839	24	participate	participate	VERB
ftr-435	2839	25	in	in	ADP
ftr-435	2839	26	excess	excess	ADJ
ftr-435	2839	27	benefit	benefit	NOUN
ftr-435	2839	28	transactions	transaction	NOUN
ftr-435	2839	29	with	with	ADP
ftr-435	2839	30	§	§	PROPN
ftr-435	2839	31	§	§	NOUN
ftr-435	2839	32	501(c)(3	501(c)(3	NUM
ftr-435	2839	33	)	)	PUNCT
ftr-435	2839	34	and	and	CCONJ
ftr-435	2839	35	501(c)(4	501(c)(4	NUM
ftr-435	2839	36	)	)	PUNCT
ftr-435	2839	37	organizations	organization	NOUN
ftr-435	2839	38	.	.	PUNCT
ftr-435	2840	1	�	�	NOUN
ftr-435	2840	2	excess	excess	ADJ
ftr-435	2840	3	�	�	PROPN
ftr-435	2840	4	benefits	benefit	NOUN
ftr-435	2840	5	include	include	VERB
ftr-435	2840	6	benefits	benefit	NOUN
ftr-435	2840	7	provided	provide	VERB
ftr-435	2840	8	to	to	ADP
ftr-435	2840	9	insiders	insider	NOUN
ftr-435	2840	10	that	that	PRON
ftr-435	2840	11	are	be	AUX
ftr-435	2840	12	not	not	PART
ftr-435	2840	13	reported	report	VERB
ftr-435	2840	14	as	as	ADP
ftr-435	2840	15	compensation	compensation	NOUN
ftr-435	2840	16	.	.	PUNCT
ftr-435	2841	1	(	(	PUNCT
ftr-435	2841	2	these	these	DET
ftr-435	2841	3	rules	rule	NOUN
ftr-435	2841	4	reflect	reflect	VERB
ftr-435	2841	5	the	the	DET
ftr-435	2841	6	spirit	spirit	NOUN
ftr-435	2841	7	under	under	ADP
ftr-435	2841	8	which	which	PRON
ftr-435	2841	9	§	§	PROPN
ftr-435	2841	10	4958	4958	NUM
ftr-435	2841	11	was	be	AUX
ftr-435	2841	12	enacted	enact	VERB
ftr-435	2841	13	,	,	PUNCT
ftr-435	2841	14	which	which	PRON
ftr-435	2841	15	was	be	AUX
ftr-435	2841	16	to	to	ADP
ftr-435	2841	17	tax	tax	NOUN
ftr-435	2841	18	�	�	PROPN
ftr-435	2841	19	excess	excess	ADJ
ftr-435	2841	20	�	�	PROPN
ftr-435	2841	21	benefits	benefit	NOUN
ftr-435	2841	22	provided	provide	VERB
ftr-435	2841	23	by	by	ADP
ftr-435	2841	24	charities	charity	NOUN
ftr-435	2841	25	to	to	ADP
ftr-435	2841	26	insiders	insider	NOUN
ftr-435	2841	27	(	(	PUNCT
ftr-435	2841	28	including	include	VERB
ftr-435	2841	29	board	board	NOUN
ftr-435	2841	30	members	member	NOUN
ftr-435	2841	31	)	)	PUNCT
ftr-435	2841	32	.	.	PUNCT
ftr-435	2841	33	)	)	PUNCT
ftr-435	2842	1	a.	a.	NOUN
ftr-435	2842	2	regulations	regulation	NOUN
ftr-435	2842	3	made	make	VERB
ftr-435	2842	4	final	final	ADJ
ftr-435	2842	5	.	.	PUNCT
ftr-435	2843	1	t.d	t.d	PROPN
ftr-435	2843	2	.	.	PROPN
ftr-435	2843	3	8978	8978	NUM
ftr-435	2843	4	,	,	PUNCT
ftr-435	2843	5	67	67	NUM
ftr-435	2843	6	f.r	f.r	NOUN
ftr-435	2843	7	.	.	NOUN
ftr-435	2843	8	3076	3076	NUM
ftr-435	2843	9	(	(	PUNCT
ftr-435	2843	10	1/23/02	1/23/02	NUM
ftr-435	2843	11	)	)	PUNCT
ftr-435	2843	12	.	.	PUNCT
ftr-435	2844	1	the	the	DET
ftr-435	2844	2	regulations	regulation	NOUN
ftr-435	2844	3	relating	relate	VERB
ftr-435	2844	4	to	to	ADP
ftr-435	2844	5	the	the	DET
ftr-435	2844	6	excise	excise	NOUN
ftr-435	2844	7	taxes	taxis	NOUN
ftr-435	2844	8	on	on	ADP
ftr-435	2844	9	excess	excess	ADJ
ftr-435	2844	10	benefits	benefit	NOUN
ftr-435	2844	11	transactions	transaction	NOUN
ftr-435	2844	12	under	under	ADP
ftr-435	2844	13	§	§	PROPN
ftr-435	2844	14	4958	4958	NUM
ftr-435	2844	15	have	have	AUX
ftr-435	2844	16	been	be	AUX
ftr-435	2844	17	finalized	finalize	VERB
ftr-435	2844	18	.	.	PUNCT
ftr-435	2845	1	2	2	X
ftr-435	2845	2	.	.	X
ftr-435	2845	3	not	not	PART
ftr-435	2845	4	-	-	PUNCT
ftr-435	2845	5	for	for	ADP
ftr-435	2845	6	-	-	PUNCT
ftr-435	2845	7	profits	profit	NOUN
ftr-435	2845	8	have	have	VERB
ftr-435	2845	9	to	to	PART
ftr-435	2845	10	pick	pick	VERB
ftr-435	2845	11	their	their	PRON
ftr-435	2845	12	partners	partner	NOUN
ftr-435	2845	13	carefully	carefully	ADV
ftr-435	2845	14	,	,	PUNCT
ftr-435	2845	15	and	and	CCONJ
ftr-435	2845	16	pay	pay	VERB
ftr-435	2845	17	attention	attention	NOUN
ftr-435	2845	18	to	to	ADP
ftr-435	2845	19	the	the	DET
ftr-435	2845	20	governing	govern	VERB
ftr-435	2845	21	structure	structure	NOUN
ftr-435	2845	22	of	of	ADP
ftr-435	2845	23	the	the	DET
ftr-435	2845	24	partnership	partnership	NOUN
ftr-435	2845	25	.	.	PUNCT
ftr-435	2846	1	redlands	redlands	PROPN
ftr-435	2846	2	surgical	surgical	ADJ
ftr-435	2846	3	services	service	NOUN
ftr-435	2846	4	v.	v.	ADP
ftr-435	2846	5	commissioner	commissioner	PROPN
ftr-435	2846	6	,	,	PUNCT
ftr-435	2846	7	113	113	NUM
ftr-435	2846	8	t.c	t.c	PROPN
ftr-435	2846	9	.	.	PROPN
ftr-435	2847	1	47	47	NUM
ftr-435	2847	2	(	(	PUNCT
ftr-435	2847	3	7/19/99	7/19/99	NUM
ftr-435	2847	4	)	)	PUNCT
ftr-435	2847	5	.	.	PUNCT
ftr-435	2848	1	redlands	redland	VERB
ftr-435	2848	2	surgical	surgical	ADJ
ftr-435	2848	3	services	service	NOUN
ftr-435	2848	4	(	(	PUNCT
ftr-435	2848	5	rss	rss	PROPN
ftr-435	2848	6	)	)	PUNCT
ftr-435	2848	7	was	be	AUX
ftr-435	2848	8	a	a	DET
ftr-435	2848	9	nonprofit	nonprofit	ADJ
ftr-435	2848	10	corporation	corporation	NOUN
ftr-435	2848	11	that	that	PRON
ftr-435	2848	12	was	be	AUX
ftr-435	2848	13	affiliated	affiliate	VERB
ftr-435	2848	14	with	with	ADP
ftr-435	2848	15	a	a	DET
ftr-435	2848	16	nonprofit	nonprofit	ADJ
ftr-435	2848	17	hospital	hospital	NOUN
ftr-435	2848	18	.	.	PUNCT
ftr-435	2849	1	rss	rss	PROPN
ftr-435	2849	2	�	�	PROPN
ftr-435	2849	3	s	s	PART
ftr-435	2849	4	sole	sole	ADJ
ftr-435	2849	5	activity	activity	NOUN
ftr-435	2849	6	was	be	AUX
ftr-435	2849	7	participating	participate	VERB
ftr-435	2849	8	as	as	ADP
ftr-435	2849	9	the	the	DET
ftr-435	2849	10	co	co	ADJ
ftr-435	2849	11	-	-	ADJ
ftr-435	2849	12	general	general	ADJ
ftr-435	2849	13	partner	partner	NOUN
ftr-435	2849	14	with	with	ADP
ftr-435	2849	15	a	a	DET
ftr-435	2849	16	for	for	ADP
ftr-435	2849	17	-	-	PUNCT
ftr-435	2849	18	profit	profit	NOUN
ftr-435	2849	19	corporation	corporation	NOUN
ftr-435	2849	20	in	in	ADP
ftr-435	2849	21	a	a	DET
ftr-435	2849	22	limited	limited	ADJ
ftr-435	2849	23	partnership	partnership	NOUN
ftr-435	2849	24	that	that	PRON
ftr-435	2849	25	was	be	AUX
ftr-435	2849	26	the	the	DET
ftr-435	2849	27	general	general	ADJ
ftr-435	2849	28	partner	partner	NOUN
ftr-435	2849	29	of	of	ADP
ftr-435	2849	30	an	an	DET
ftr-435	2849	31	operating	operating	NOUN
ftr-435	2849	32	partnership	partnership	NOUN
ftr-435	2849	33	that	that	PRON
ftr-435	2849	34	owned	own	VERB
ftr-435	2849	35	and	and	CCONJ
ftr-435	2849	36	operated	operate	VERB
ftr-435	2849	37	an	an	DET
ftr-435	2849	38	ambulatory	ambulatory	ADJ
ftr-435	2849	39	surgery	surgery	NOUN
ftr-435	2849	40	center	center	NOUN
ftr-435	2849	41	.	.	PUNCT
ftr-435	2850	1	nothing	nothing	PRON
ftr-435	2850	2	in	in	ADP
ftr-435	2850	3	the	the	DET
ftr-435	2850	4	partnership	partnership	NOUN
ftr-435	2850	5	agreements	agreement	NOUN
ftr-435	2850	6	or	or	CCONJ
ftr-435	2850	7	any	any	PRON
ftr-435	2850	8	of	of	ADP
ftr-435	2850	9	the	the	DET
ftr-435	2850	10	other	other	ADJ
ftr-435	2850	11	agreements	agreement	NOUN
ftr-435	2850	12	related	relate	VERB
ftr-435	2850	13	to	to	ADP
ftr-435	2850	14	the	the	DET
ftr-435	2850	15	operation	operation	NOUN
ftr-435	2850	16	of	of	ADP
ftr-435	2850	17	the	the	DET
ftr-435	2850	18	surgery	surgery	NOUN
ftr-435	2850	19	center	center	NOUN
ftr-435	2850	20	,	,	PUNCT
ftr-435	2850	21	established	establish	VERB
ftr-435	2850	22	any	any	DET
ftr-435	2850	23	obligation	obligation	NOUN
ftr-435	2850	24	that	that	PRON
ftr-435	2850	25	charitable	charitable	ADJ
ftr-435	2850	26	762	762	NUM
ftr-435	2850	27	florida	florida	PROPN
ftr-435	2850	28	tax	tax	NOUN
ftr-435	2850	29	review	review	NOUN
ftr-435	2850	30	[	[	X
ftr-435	2850	31	vol.5	vol.5	ADV
ftr-435	2850	32	:	:	PUNCT
ftr-435	2850	33	si	si	X
ftr-435	2850	34	purposes	purpose	NOUN
ftr-435	2850	35	be	be	AUX
ftr-435	2850	36	put	put	VERB
ftr-435	2850	37	ahead	ahead	ADV
ftr-435	2850	38	of	of	ADP
ftr-435	2850	39	economic	economic	ADJ
ftr-435	2850	40	objectives	objective	NOUN
ftr-435	2850	41	in	in	ADP
ftr-435	2850	42	the	the	DET
ftr-435	2850	43	surgery	surgery	NOUN
ftr-435	2850	44	center	center	NOUN
ftr-435	2850	45	�	�	PROPN
ftr-435	2850	46	s	s	PART
ftr-435	2850	47	operations	operation	NOUN
ftr-435	2850	48	,	,	PUNCT
ftr-435	2850	49	and	and	CCONJ
ftr-435	2850	50	the	the	DET
ftr-435	2850	51	profits	profit	NOUN
ftr-435	2850	52	of	of	ADP
ftr-435	2850	53	both	both	DET
ftr-435	2850	54	partnerships	partnership	NOUN
ftr-435	2850	55	were	be	AUX
ftr-435	2850	56	distributable	distributable	ADJ
ftr-435	2850	57	to	to	ADP
ftr-435	2850	58	for	for	ADP
ftr-435	2850	59	-	-	PUNCT
ftr-435	2850	60	profit	profit	NOUN
ftr-435	2850	61	partners	partner	NOUN
ftr-435	2850	62	as	as	ADV
ftr-435	2850	63	well	well	ADV
ftr-435	2850	64	as	as	ADP
ftr-435	2850	65	rss	rss	NOUN
ftr-435	2850	66	.	.	PUNCT
ftr-435	2851	1	after	after	ADP
ftr-435	2851	2	an	an	DET
ftr-435	2851	3	exhaustive	exhaustive	ADJ
ftr-435	2851	4	review	review	NOUN
ftr-435	2851	5	of	of	ADP
ftr-435	2851	6	the	the	DET
ftr-435	2851	7	terms	term	NOUN
ftr-435	2851	8	of	of	ADP
ftr-435	2851	9	the	the	DET
ftr-435	2851	10	partnership	partnership	NOUN
ftr-435	2851	11	agreements	agreement	NOUN
ftr-435	2851	12	,	,	PUNCT
ftr-435	2851	13	relevant	relevant	ADJ
ftr-435	2851	14	contracts	contract	NOUN
ftr-435	2851	15	,	,	PUNCT
ftr-435	2851	16	and	and	CCONJ
ftr-435	2851	17	the	the	DET
ftr-435	2851	18	actual	actual	ADJ
ftr-435	2851	19	management	management	NOUN
ftr-435	2851	20	practices	practice	NOUN
ftr-435	2851	21	,	,	PUNCT
ftr-435	2851	22	on	on	ADP
ftr-435	2851	23	the	the	DET
ftr-435	2851	24	facts	fact	NOUN
ftr-435	2851	25	rss	rss	NOUN
ftr-435	2851	26	was	be	AUX
ftr-435	2851	27	found	find	VERB
ftr-435	2851	28	to	to	PART
ftr-435	2851	29	have	have	AUX
ftr-435	2851	30	ceded	cede	VERB
ftr-435	2851	31	effective	effective	ADJ
ftr-435	2851	32	control	control	NOUN
ftr-435	2851	33	over	over	ADP
ftr-435	2851	34	the	the	DET
ftr-435	2851	35	operations	operation	NOUN
ftr-435	2851	36	of	of	ADP
ftr-435	2851	37	the	the	DET
ftr-435	2851	38	partnerships	partnership	NOUN
ftr-435	2851	39	and	and	CCONJ
ftr-435	2851	40	thus	thus	ADV
ftr-435	2851	41	the	the	DET
ftr-435	2851	42	surgery	surgery	NOUN
ftr-435	2851	43	center	center	NOUN
ftr-435	2851	44	to	to	ADP
ftr-435	2851	45	for	for	ADP
ftr-435	2851	46	-	-	PUNCT
ftr-435	2851	47	profit	profit	NOUN
ftr-435	2851	48	parties	party	NOUN
ftr-435	2851	49	.	.	PUNCT
ftr-435	2852	1	rss	rss	PROPN
ftr-435	2852	2	had	have	AUX
ftr-435	2852	3	surrendered	surrender	VERB
ftr-435	2852	4	the	the	DET
ftr-435	2852	5	ability	ability	NOUN
ftr-435	2852	6	to	to	PART
ftr-435	2852	7	cause	cause	VERB
ftr-435	2852	8	the	the	DET
ftr-435	2852	9	surgery	surgery	NOUN
ftr-435	2852	10	center	center	NOUN
ftr-435	2852	11	to	to	PART
ftr-435	2852	12	respond	respond	VERB
ftr-435	2852	13	to	to	ADP
ftr-435	2852	14	community	community	NOUN
ftr-435	2852	15	needs	need	NOUN
ftr-435	2852	16	and	and	CCONJ
ftr-435	2852	17	nothing	nothing	PRON
ftr-435	2852	18	required	require	VERB
ftr-435	2852	19	the	the	DET
ftr-435	2852	20	surgery	surgery	NOUN
ftr-435	2852	21	center	center	NOUN
ftr-435	2852	22	management	management	NOUN
ftr-435	2852	23	to	to	PART
ftr-435	2852	24	be	be	AUX
ftr-435	2852	25	guided	guide	VERB
ftr-435	2852	26	by	by	ADP
ftr-435	2852	27	any	any	DET
ftr-435	2852	28	charitable	charitable	ADJ
ftr-435	2852	29	or	or	CCONJ
ftr-435	2852	30	community	community	NOUN
ftr-435	2852	31	benefit	benefit	NOUN
ftr-435	2852	32	,	,	PUNCT
ftr-435	2852	33	goal	goal	NOUN
ftr-435	2852	34	,	,	PUNCT
ftr-435	2852	35	policy	policy	NOUN
ftr-435	2852	36	,	,	PUNCT
ftr-435	2852	37	or	or	CCONJ
ftr-435	2852	38	objective	objective	NOUN
ftr-435	2852	39	.	.	PUNCT
ftr-435	2853	1	an	an	DET
ftr-435	2853	2	impermissible	impermissible	ADJ
ftr-435	2853	3	private	private	ADJ
ftr-435	2853	4	benefit	benefit	NOUN
ftr-435	2853	5	was	be	AUX
ftr-435	2853	6	conferred	confer	VERB
ftr-435	2853	7	.	.	PUNCT
ftr-435	2854	1	the	the	DET
ftr-435	2854	2	tax	tax	NOUN
ftr-435	2854	3	court	court	NOUN
ftr-435	2854	4	(	(	PUNCT
ftr-435	2854	5	judge	judge	PROPN
ftr-435	2854	6	thornton	thornton	PROPN
ftr-435	2854	7	)	)	PUNCT
ftr-435	2854	8	reasoned	reason	VERB
ftr-435	2854	9	:	:	PUNCT
ftr-435	2854	10	it	it	PRON
ftr-435	2854	11	is	be	AUX
ftr-435	2854	12	no	no	DET
ftr-435	2854	13	answer	answer	NOUN
ftr-435	2854	14	to	to	PART
ftr-435	2854	15	say	say	VERB
ftr-435	2854	16	that	that	SCONJ
ftr-435	2854	17	none	none	NOUN
ftr-435	2854	18	of	of	ADP
ftr-435	2854	19	petitioner	petitioner	NOUN
ftr-435	2854	20	�	�	NOUN
ftr-435	2854	21	s	s	PART
ftr-435	2854	22	income	income	NOUN
ftr-435	2854	23	from	from	ADP
ftr-435	2854	24	this	this	DET
ftr-435	2854	25	activity	activity	NOUN
ftr-435	2854	26	was	be	AUX
ftr-435	2854	27	applied	apply	VERB
ftr-435	2854	28	to	to	ADP
ftr-435	2854	29	private	private	ADJ
ftr-435	2854	30	interests	interest	NOUN
ftr-435	2854	31	,	,	PUNCT
ftr-435	2854	32	for	for	SCONJ
ftr-435	2854	33	the	the	DET
ftr-435	2854	34	activity	activity	NOUN
ftr-435	2854	35	is	be	AUX
ftr-435	2854	36	indivisible	indivisible	ADJ
ftr-435	2854	37	,	,	PUNCT
ftr-435	2854	38	and	and	CCONJ
ftr-435	2854	39	no	no	DET
ftr-435	2854	40	discrete	discrete	ADJ
ftr-435	2854	41	part	part	NOUN
ftr-435	2854	42	of	of	ADP
ftr-435	2854	43	the	the	DET
ftr-435	2854	44	operating	operating	NOUN
ftr-435	2854	45	partnership	partnership	NOUN
ftr-435	2854	46	�	�	PROPN
ftr-435	2854	47	s	s	PART
ftr-435	2854	48	income	income	NOUN
ftr-435	2854	49	-	-	PUNCT
ftr-435	2854	50	producing	produce	VERB
ftr-435	2854	51	activities	activity	NOUN
ftr-435	2854	52	is	be	AUX
ftr-435	2854	53	severable	severable	ADJ
ftr-435	2854	54	from	from	ADP
ftr-435	2854	55	those	those	DET
ftr-435	2854	56	activities	activity	NOUN
ftr-435	2854	57	that	that	PRON
ftr-435	2854	58	produce	produce	VERB
ftr-435	2854	59	income	income	NOUN
ftr-435	2854	60	to	to	PART
ftr-435	2854	61	be	be	AUX
ftr-435	2854	62	applied	apply	VERB
ftr-435	2854	63	to	to	ADP
ftr-435	2854	64	the	the	DET
ftr-435	2854	65	other	other	ADJ
ftr-435	2854	66	partners	partner	NOUN
ftr-435	2854	67	�	�	PROPN
ftr-435	2854	68	profit	profit	NOUN
ftr-435	2854	69	.	.	PUNCT
ftr-435	2854	70	.	.	PUNCT
ftr-435	2854	71	.	.	PUNCT
ftr-435	2854	72	.	.	PUNCT
ftr-435	2855	1	clearly	clearly	ADV
ftr-435	2855	2	,	,	PUNCT
ftr-435	2855	3	there	there	PRON
ftr-435	2855	4	is	be	VERB
ftr-435	2855	5	something	something	PRON
ftr-435	2855	6	in	in	ADP
ftr-435	2855	7	common	common	ADJ
ftr-435	2855	8	between	between	ADP
ftr-435	2855	9	the	the	DET
ftr-435	2855	10	structure	structure	NOUN
ftr-435	2855	11	of	of	ADP
ftr-435	2855	12	petitioner	petitioner	NOUN
ftr-435	2855	13	�	�	NOUN
ftr-435	2855	14	s	s	PART
ftr-435	2855	15	sole	sole	ADJ
ftr-435	2855	16	activity	activity	NOUN
ftr-435	2855	17	and	and	CCONJ
ftr-435	2855	18	the	the	DET
ftr-435	2855	19	nature	nature	NOUN
ftr-435	2855	20	of	of	ADP
ftr-435	2855	21	petitioner	petitioner	NOUN
ftr-435	2855	22	�	�	NOUN
ftr-435	2855	23	s	s	PART
ftr-435	2855	24	purposes	purpose	NOUN
ftr-435	2855	25	in	in	ADP
ftr-435	2855	26	engaging	engage	VERB
ftr-435	2855	27	in	in	ADP
ftr-435	2855	28	it	it	PRON
ftr-435	2855	29	.	.	PUNCT
ftr-435	2856	1	to	to	ADP
ftr-435	2856	2	the	the	DET
ftr-435	2856	3	extent	extent	NOUN
ftr-435	2856	4	that	that	DET
ftr-435	2856	5	petitioner	petitioner	NOUN
ftr-435	2856	6	cedes	cede	VERB
ftr-435	2856	7	control	control	NOUN
ftr-435	2856	8	over	over	ADP
ftr-435	2856	9	its	its	PRON
ftr-435	2856	10	sole	sole	ADJ
ftr-435	2856	11	activity	activity	NOUN
ftr-435	2856	12	to	to	ADP
ftr-435	2856	13	for	for	ADP
ftr-435	2856	14	-	-	PUNCT
ftr-435	2856	15	profit	profit	NOUN
ftr-435	2856	16	parties	party	NOUN
ftr-435	2856	17	having	have	VERB
ftr-435	2856	18	an	an	DET
ftr-435	2856	19	independent	independent	ADJ
ftr-435	2856	20	economic	economic	ADJ
ftr-435	2856	21	interest	interest	NOUN
ftr-435	2856	22	in	in	ADP
ftr-435	2856	23	the	the	DET
ftr-435	2856	24	same	same	ADJ
ftr-435	2856	25	activity	activity	NOUN
ftr-435	2856	26	and	and	CCONJ
ftr-435	2856	27	having	have	VERB
ftr-435	2856	28	no	no	DET
ftr-435	2856	29	obligation	obligation	NOUN
ftr-435	2856	30	to	to	PART
ftr-435	2856	31	put	put	VERB
ftr-435	2856	32	charitable	charitable	ADJ
ftr-435	2856	33	purposes	purpose	NOUN
ftr-435	2856	34	ahead	ahead	ADV
ftr-435	2856	35	of	of	ADP
ftr-435	2856	36	profit	profit	NOUN
ftr-435	2856	37	-	-	PUNCT
ftr-435	2856	38	making	make	VERB
ftr-435	2856	39	objectives	objective	NOUN
ftr-435	2856	40	,	,	PUNCT
ftr-435	2856	41	petitioner	petitioner	NOUN
ftr-435	2856	42	can	can	AUX
ftr-435	2856	43	not	not	PART
ftr-435	2856	44	be	be	AUX
ftr-435	2856	45	assured	assure	VERB
ftr-435	2856	46	that	that	SCONJ
ftr-435	2856	47	the	the	DET
ftr-435	2856	48	partnerships	partnership	NOUN
ftr-435	2856	49	will	will	AUX
ftr-435	2856	50	in	in	ADP
ftr-435	2856	51	fact	fact	NOUN
ftr-435	2856	52	be	be	AUX
ftr-435	2856	53	operated	operate	VERB
ftr-435	2856	54	in	in	ADP
ftr-435	2856	55	furtherance	furtherance	NOUN
ftr-435	2856	56	of	of	ADP
ftr-435	2856	57	charitable	charitable	ADJ
ftr-435	2856	58	purposes	purpose	NOUN
ftr-435	2856	59	.	.	PUNCT
ftr-435	2857	1	in	in	ADP
ftr-435	2857	2	such	such	DET
ftr-435	2857	3	a	a	DET
ftr-435	2857	4	circumstance	circumstance	NOUN
ftr-435	2857	5	,	,	PUNCT
ftr-435	2857	6	we	we	PRON
ftr-435	2857	7	are	be	AUX
ftr-435	2857	8	led	lead	VERB
ftr-435	2857	9	to	to	ADP
ftr-435	2857	10	the	the	DET
ftr-435	2857	11	conclusion	conclusion	NOUN
ftr-435	2857	12	that	that	SCONJ
ftr-435	2857	13	petitioner	petitioner	NOUN
ftr-435	2857	14	is	be	AUX
ftr-435	2857	15	not	not	PART
ftr-435	2857	16	operated	operate	VERB
ftr-435	2857	17	exclusively	exclusively	ADV
ftr-435	2857	18	for	for	ADP
ftr-435	2857	19	charitable	charitable	ADJ
ftr-435	2857	20	purposes	purpose	NOUN
ftr-435	2857	21	.	.	PUNCT
ftr-435	2858	1	the	the	DET
ftr-435	2858	2	court	court	NOUN
ftr-435	2858	3	also	also	ADV
ftr-435	2858	4	declined	decline	VERB
ftr-435	2858	5	to	to	PART
ftr-435	2858	6	find	find	VERB
ftr-435	2858	7	that	that	SCONJ
ftr-435	2858	8	rss	rss	NOUN
ftr-435	2858	9	qualified	qualified	ADJ
ftr-435	2858	10	for	for	ADP
ftr-435	2858	11	exemption	exemption	NOUN
ftr-435	2858	12	as	as	ADP
ftr-435	2858	13	an	an	DET
ftr-435	2858	14	integral	integral	ADJ
ftr-435	2858	15	part	part	NOUN
ftr-435	2858	16	of	of	ADP
ftr-435	2858	17	the	the	DET
ftr-435	2858	18	affiliated	affiliate	VERB
ftr-435	2858	19	not	not	PART
ftr-435	2858	20	-	-	PUNCT
ftr-435	2858	21	for	for	ADP
ftr-435	2858	22	-	-	PUNCT
ftr-435	2858	23	profit	profit	NOUN
ftr-435	2858	24	redlands	redland	NOUN
ftr-435	2858	25	hospital	hospital	NOUN
ftr-435	2858	26	.	.	PUNCT
ftr-435	2859	1	the	the	DET
ftr-435	2859	2	surgery	surgery	NOUN
ftr-435	2859	3	centers	center	NOUN
ftr-435	2859	4	patient	patient	ADJ
ftr-435	2859	5	population	population	NOUN
ftr-435	2859	6	did	do	AUX
ftr-435	2859	7	not	not	PART
ftr-435	2859	8	overlap	overlap	VERB
ftr-435	2859	9	substantially	substantially	ADV
ftr-435	2859	10	with	with	ADP
ftr-435	2859	11	that	that	PRON
ftr-435	2859	12	of	of	ADP
ftr-435	2859	13	redlands	redlands	PROPN
ftr-435	2859	14	hospital	hospital	PROPN
ftr-435	2859	15	and	and	CCONJ
ftr-435	2859	16	prior	prior	ADJ
ftr-435	2859	17	cases	case	NOUN
ftr-435	2859	18	in	in	ADP
ftr-435	2859	19	which	which	PRON
ftr-435	2859	20	the	the	DET
ftr-435	2859	21	integral	integral	ADJ
ftr-435	2859	22	part	part	NOUN
ftr-435	2859	23	doctrine	doctrine	NOUN
ftr-435	2859	24	was	be	AUX
ftr-435	2859	25	applied	apply	VERB
ftr-435	2859	26	were	be	AUX
ftr-435	2859	27	categorized	categorize	VERB
ftr-435	2859	28	as	as	ADP
ftr-435	2859	29	not	not	PART
ftr-435	2859	30	involving	involve	VERB
ftr-435	2859	31	any	any	DET
ftr-435	2859	32	private	private	ADJ
ftr-435	2859	33	benefit	benefit	NOUN
ftr-435	2859	34	or	or	CCONJ
ftr-435	2859	35	control	control	NOUN
ftr-435	2859	36	,	,	PUNCT
ftr-435	2859	37	unlike	unlike	ADP
ftr-435	2859	38	the	the	DET
ftr-435	2859	39	instant	instant	ADJ
ftr-435	2859	40	case	case	NOUN
ftr-435	2859	41	.	.	PUNCT
ftr-435	2860	1	rss	rss	NOUN
ftr-435	2860	2	therefore	therefore	ADV
ftr-435	2860	3	was	be	AUX
ftr-435	2860	4	not	not	PART
ftr-435	2860	5	operated	operate	VERB
ftr-435	2860	6	exclusively	exclusively	ADV
ftr-435	2860	7	for	for	ADP
ftr-435	2860	8	exempt	exempt	ADJ
ftr-435	2860	9	purposes	purpose	NOUN
ftr-435	2860	10	within	within	ADP
ftr-435	2860	11	the	the	DET
ftr-435	2860	12	meaning	meaning	NOUN
ftr-435	2860	13	of	of	ADP
ftr-435	2860	14	§	§	PROPN
ftr-435	2860	15	501(c)(3	501(c)(3	NUM
ftr-435	2860	16	)	)	PUNCT
ftr-435	2860	17	and	and	CCONJ
ftr-435	2860	18	its	its	PRON
ftr-435	2860	19	petition	petition	NOUN
ftr-435	2860	20	for	for	ADP
ftr-435	2860	21	a	a	DET
ftr-435	2860	22	declaratory	declaratory	ADJ
ftr-435	2860	23	judgment	judgment	NOUN
ftr-435	2860	24	of	of	ADP
ftr-435	2860	25	its	its	PRON
ftr-435	2860	26	tax	tax	NOUN
ftr-435	2860	27	exempt	exempt	ADJ
ftr-435	2860	28	status	status	NOUN
ftr-435	2860	29	was	be	AUX
ftr-435	2860	30	denied	deny	VERB
ftr-435	2860	31	.	.	PUNCT
ftr-435	2861	1	�	�	PROPN
ftr-435	2861	2	the	the	DET
ftr-435	2861	3	reasoning	reasoning	NOUN
ftr-435	2861	4	of	of	ADP
ftr-435	2861	5	the	the	DET
ftr-435	2861	6	whole	whole	ADJ
ftr-435	2861	7	hospital	hospital	NOUN
ftr-435	2861	8	joint	joint	ADJ
ftr-435	2861	9	venture	venture	NOUN
ftr-435	2861	10	ruling	ruling	NOUN
ftr-435	2861	11	was	be	AUX
ftr-435	2861	12	applied	apply	VERB
ftr-435	2861	13	.	.	PUNCT
ftr-435	2862	1	rev	rev	PROPN
ftr-435	2862	2	.	.	PUNCT
ftr-435	2862	3	rul	rul	PROPN
ftr-435	2862	4	.	.	PUNCT
ftr-435	2863	1	98	98	NUM
ftr-435	2863	2	-	-	SYM
ftr-435	2863	3	15	15	NUM
ftr-435	2863	4	,	,	PUNCT
ftr-435	2863	5	1998	1998	NUM
ftr-435	2863	6	-	-	SYM
ftr-435	2863	7	1	1	NUM
ftr-435	2863	8	c.b	c.b	PROPN
ftr-435	2863	9	.	.	PROPN
ftr-435	2863	10	718	718	NUM
ftr-435	2863	11	(	(	PUNCT
ftr-435	2863	12	3/4/98	3/4/98	NUM
ftr-435	2863	13	)	)	PUNCT
ftr-435	2864	1	two	two	NUM
ftr-435	2864	2	fact	fact	NOUN
ftr-435	2864	3	patterns	pattern	NOUN
ftr-435	2864	4	:	:	PUNCT
ftr-435	2864	5	situation	situation	NOUN
ftr-435	2864	6	1	1	NUM
ftr-435	2864	7	concludes	conclude	VERB
ftr-435	2864	8	that	that	SCONJ
ftr-435	2864	9	the	the	DET
ftr-435	2864	10	exempt	exempt	ADJ
ftr-435	2864	11	hospital	hospital	NOUN
ftr-435	2864	12	will	will	AUX
ftr-435	2864	13	continue	continue	VERB
ftr-435	2864	14	to	to	PART
ftr-435	2864	15	be	be	AUX
ftr-435	2864	16	exempt	exempt	ADJ
ftr-435	2864	17	where	where	SCONJ
ftr-435	2864	18	it	it	PRON
ftr-435	2864	19	will	will	AUX
ftr-435	2864	20	receive	receive	VERB
ftr-435	2864	21	an	an	DET
ftr-435	2864	22	interest	interest	NOUN
ftr-435	2864	23	in	in	ADP
ftr-435	2864	24	the	the	DET
ftr-435	2864	25	combined	combine	VERB
ftr-435	2864	26	operation	operation	NOUN
ftr-435	2864	27	equal	equal	ADJ
ftr-435	2864	28	in	in	ADP
ftr-435	2864	29	value	value	NOUN
ftr-435	2864	30	to	to	ADP
ftr-435	2864	31	the	the	DET
ftr-435	2864	32	assets	asset	NOUN
ftr-435	2864	33	it	it	PRON
ftr-435	2864	34	contributed	contribute	VERB
ftr-435	2864	35	and	and	CCONJ
ftr-435	2864	36	the	the	DET
ftr-435	2864	37	board	board	NOUN
ftr-435	2864	38	structure	structure	NOUN
ftr-435	2864	39	gives	give	VERB
ftr-435	2864	40	control	control	NOUN
ftr-435	2864	41	of	of	ADP
ftr-435	2864	42	the	the	DET
ftr-435	2864	43	2002	2002	NUM
ftr-435	2864	44	]	]	PUNCT
ftr-435	2864	45	recent	recent	ADJ
ftr-435	2864	46	developments	development	NOUN
ftr-435	2864	47	in	in	ADP
ftr-435	2864	48	federal	federal	ADJ
ftr-435	2864	49	income	income	NOUN
ftr-435	2864	50	taxation	taxation	NOUN
ftr-435	2864	51	763	763	NUM
ftr-435	2864	52	joint	joint	ADJ
ftr-435	2864	53	venture	venture	NOUN
ftr-435	2864	54	to	to	ADP
ftr-435	2864	55	the	the	DET
ftr-435	2864	56	exempt	exempt	ADJ
ftr-435	2864	57	organization	organization	NOUN
ftr-435	2864	58	�	�	PROPN
ftr-435	2864	59	s	s	PART
ftr-435	2864	60	appointees	appointee	NOUN
ftr-435	2864	61	.	.	PUNCT
ftr-435	2865	1	there	there	PRON
ftr-435	2865	2	is	be	VERB
ftr-435	2865	3	a	a	DET
ftr-435	2865	4	loss	loss	NOUN
ftr-435	2865	5	of	of	ADP
ftr-435	2865	6	exemption	exemption	NOUN
ftr-435	2865	7	in	in	ADP
ftr-435	2865	8	situation	situation	NOUN
ftr-435	2865	9	2	2	NUM
ftr-435	2865	10	,	,	PUNCT
ftr-435	2865	11	where	where	SCONJ
ftr-435	2865	12	the	the	DET
ftr-435	2865	13	joint	joint	ADJ
ftr-435	2865	14	venture	venture	PROPN
ftr-435	2865	15	�	�	PROPN
ftr-435	2865	16	s	s	PART
ftr-435	2865	17	governing	govern	VERB
ftr-435	2865	18	documents	document	NOUN
ftr-435	2865	19	do	do	AUX
ftr-435	2865	20	not	not	PART
ftr-435	2865	21	require	require	VERB
ftr-435	2865	22	that	that	SCONJ
ftr-435	2865	23	it	it	PRON
ftr-435	2865	24	serve	serve	VERB
ftr-435	2865	25	charitable	charitable	ADJ
ftr-435	2865	26	purposes	purpose	NOUN
ftr-435	2865	27	,	,	PUNCT
ftr-435	2865	28	board	board	NOUN
ftr-435	2865	29	control	control	NOUN
ftr-435	2865	30	rests	rest	VERB
ftr-435	2865	31	with	with	ADP
ftr-435	2865	32	the	the	DET
ftr-435	2865	33	taxable	taxable	ADJ
ftr-435	2865	34	entity	entity	NOUN
ftr-435	2865	35	,	,	PUNCT
ftr-435	2865	36	and	and	CCONJ
ftr-435	2865	37	the	the	DET
ftr-435	2865	38	taxable	taxable	ADJ
ftr-435	2865	39	entity	entity	NOUN
ftr-435	2865	40	may	may	AUX
ftr-435	2865	41	unilaterally	unilaterally	ADV
ftr-435	2865	42	renew	renew	VERB
ftr-435	2865	43	the	the	DET
ftr-435	2865	44	management	management	NOUN
ftr-435	2865	45	agreement	agreement	NOUN
ftr-435	2865	46	.	.	PUNCT
ftr-435	2866	1	both	both	DET
ftr-435	2866	2	conclusions	conclusion	NOUN
ftr-435	2866	3	depend	depend	VERB
ftr-435	2866	4	on	on	ADP
ftr-435	2866	5	�	�	NOUN
ftr-435	2866	6	facts	fact	NOUN
ftr-435	2866	7	and	and	CCONJ
ftr-435	2866	8	circumstances	circumstance	NOUN
ftr-435	2866	9	.	.	PUNCT
ftr-435	2867	1	a.	a.	NOUN
ftr-435	2867	2	ninth	ninth	PROPN
ftr-435	2867	3	circuit	circuit	NOUN
ftr-435	2867	4	affirms	affirm	VERB
ftr-435	2867	5	within	within	ADP
ftr-435	2867	6	10	10	NUM
ftr-435	2867	7	days	day	NOUN
ftr-435	2867	8	of	of	ADP
ftr-435	2867	9	oral	oral	ADJ
ftr-435	2867	10	argument	argument	NOUN
ftr-435	2867	11	.	.	PUNCT
ftr-435	2868	1	redlands	redland	VERB
ftr-435	2868	2	surgical	surgical	ADJ
ftr-435	2868	3	services	service	NOUN
ftr-435	2868	4	v.	v.	ADP
ftr-435	2868	5	commissioner	commissioner	PROPN
ftr-435	2868	6	,	,	PUNCT
ftr-435	2868	7	242	242	NUM
ftr-435	2868	8	f.3d	f.3d	NUM
ftr-435	2868	9	904	904	NUM
ftr-435	2868	10	,	,	PUNCT
ftr-435	2868	11	2001	2001	NUM
ftr-435	2868	12	-	-	SYM
ftr-435	2868	13	1	1	NUM
ftr-435	2868	14	u.s.t.c	u.s.t.c	PROPN
ftr-435	2868	15	.	.	PROPN
ftr-435	2869	1	¶	¶	PROPN
ftr-435	2869	2	50,271	50,271	NUM
ftr-435	2869	3	,	,	PUNCT
ftr-435	2869	4	87	87	NUM
ftr-435	2869	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2869	6	¶	¶	PROPN
ftr-435	2869	7	1249	1249	NUM
ftr-435	2869	8	(	(	PUNCT
ftr-435	2869	9	9th	9th	ADJ
ftr-435	2869	10	cir	cir	NOUN
ftr-435	2869	11	.	.	PUNCT
ftr-435	2870	1	3/15/01	3/15/01	NUM
ftr-435	2870	2	)	)	PUNCT
ftr-435	2870	3	(	(	PUNCT
ftr-435	2870	4	per	per	ADP
ftr-435	2870	5	curiam	curiam	NOUN
ftr-435	2870	6	)	)	PUNCT
ftr-435	2870	7	,	,	PUNCT
ftr-435	2870	8	aff	aff	PROPN
ftr-435	2870	9	�	�	PROPN
ftr-435	2870	10	g	g	PROPN
ftr-435	2870	11	113	113	NUM
ftr-435	2870	12	t.c	t.c	PROPN
ftr-435	2870	13	.	.	PROPN
ftr-435	2871	1	47	47	NUM
ftr-435	2871	2	(	(	PUNCT
ftr-435	2871	3	1999	1999	NUM
ftr-435	2871	4	)	)	PUNCT
ftr-435	2871	5	.	.	PUNCT
ftr-435	2872	1	specifically	specifically	ADV
ftr-435	2872	2	,	,	PUNCT
ftr-435	2872	3	we	we	PRON
ftr-435	2872	4	adopt	adopt	VERB
ftr-435	2872	5	the	the	DET
ftr-435	2872	6	tax	tax	NOUN
ftr-435	2872	7	court	court	NOUN
ftr-435	2872	8	�	�	PROPN
ftr-435	2872	9	s	s	PART
ftr-435	2872	10	holding	holding	NOUN
ftr-435	2872	11	that	that	PRON
ftr-435	2872	12	appellant	appellant	ADJ
ftr-435	2872	13	redlands	redland	VERB
ftr-435	2872	14	surgical	surgical	ADJ
ftr-435	2872	15	services	service	NOUN
ftr-435	2872	16	�	�	PROPN
ftr-435	2872	17	has	have	AUX
ftr-435	2872	18	ceded	cede	VERB
ftr-435	2872	19	effective	effective	ADJ
ftr-435	2872	20	control	control	NOUN
ftr-435	2872	21	over	over	ADP
ftr-435	2872	22	the	the	DET
ftr-435	2872	23	operations	operation	NOUN
ftr-435	2872	24	of	of	ADP
ftr-435	2872	25	the	the	DET
ftr-435	2872	26	partnerships	partnership	NOUN
ftr-435	2872	27	and	and	CCONJ
ftr-435	2872	28	the	the	DET
ftr-435	2872	29	surgery	surgery	NOUN
ftr-435	2872	30	center	center	NOUN
ftr-435	2872	31	to	to	ADP
ftr-435	2872	32	private	private	ADJ
ftr-435	2872	33	parties	party	NOUN
ftr-435	2872	34	,	,	PUNCT
ftr-435	2872	35	conferring	confer	VERB
ftr-435	2872	36	impermissible	impermissible	ADJ
ftr-435	2872	37	private	private	ADJ
ftr-435	2872	38	benefit	benefit	NOUN
ftr-435	2872	39	.	.	PUNCT
ftr-435	2873	1	[	[	X
ftr-435	2873	2	redlands	redlands	X
ftr-435	2873	3	surgical	surgical	ADJ
ftr-435	2873	4	services	service	NOUN
ftr-435	2873	5	]	]	PUNCT
ftr-435	2873	6	is	be	AUX
ftr-435	2873	7	therefore	therefore	ADV
ftr-435	2873	8	not	not	PART
ftr-435	2873	9	operated	operate	VERB
ftr-435	2873	10	exclusively	exclusively	ADV
ftr-435	2873	11	for	for	ADP
ftr-435	2873	12	exempt	exempt	ADJ
ftr-435	2873	13	purposes	purpose	NOUN
ftr-435	2873	14	within	within	ADP
ftr-435	2873	15	the	the	DET
ftr-435	2873	16	meaning	meaning	NOUN
ftr-435	2873	17	of	of	ADP
ftr-435	2873	18	sec	sec	PROPN
ftr-435	2873	19	.	.	PROPN
ftr-435	2873	20	501(c)(3	501(c)(3	NOUN
ftr-435	2873	21	)	)	PUNCT
ftr-435	2873	22	,	,	PUNCT
ftr-435	2873	23	irc	irc	PROPN
ftr-435	2873	24	1986	1986	NUM
ftr-435	2873	25	.	.	PUNCT
ftr-435	2874	1	�	�	PROPN
ftr-435	2874	2	.	.	PUNCT
ftr-435	2874	3	.	.	PUNCT
ftr-435	2874	4	.	.	PUNCT
ftr-435	2875	1	we	we	PRON
ftr-435	2875	2	also	also	ADV
ftr-435	2875	3	affirm	affirm	VERB
ftr-435	2875	4	the	the	DET
ftr-435	2875	5	tax	tax	NOUN
ftr-435	2875	6	court	court	NOUN
ftr-435	2875	7	�	�	PROPN
ftr-435	2875	8	s	s	PART
ftr-435	2875	9	conclusion	conclusion	NOUN
ftr-435	2875	10	that	that	SCONJ
ftr-435	2875	11	the	the	DET
ftr-435	2875	12	benefit	benefit	NOUN
ftr-435	2875	13	conferred	confer	VERB
ftr-435	2875	14	on	on	ADP
ftr-435	2875	15	private	private	ADJ
ftr-435	2875	16	parties	party	NOUN
ftr-435	2875	17	by	by	ADP
ftr-435	2875	18	the	the	DET
ftr-435	2875	19	surgery	surgery	NOUN
ftr-435	2875	20	center	center	NOUN
ftr-435	2875	21	�	�	PROPN
ftr-435	2875	22	s	s	PART
ftr-435	2875	23	operations	operation	NOUN
ftr-435	2875	24	prevents	prevent	VERB
ftr-435	2875	25	redlands	redland	NOUN
ftr-435	2875	26	surgical	surgical	ADJ
ftr-435	2875	27	services	service	NOUN
ftr-435	2875	28	from	from	ADP
ftr-435	2875	29	attaining	attain	VERB
ftr-435	2875	30	tax	tax	NOUN
ftr-435	2875	31	exempt	exempt	ADJ
ftr-435	2875	32	status	status	NOUN
ftr-435	2875	33	under	under	ADP
ftr-435	2875	34	the	the	DET
ftr-435	2875	35	integral	integral	ADJ
ftr-435	2875	36	part	part	NOUN
ftr-435	2875	37	doctrine	doctrine	NOUN
ftr-435	2875	38	.	.	PUNCT
ftr-435	2876	1	3	3	X
ftr-435	2876	2	.	.	X
ftr-435	2876	3	campaign	campaign	NOUN
ftr-435	2876	4	finance	finance	NOUN
ftr-435	2876	5	reform	reform	NOUN
ftr-435	2876	6	,	,	PUNCT
ftr-435	2876	7	the	the	DET
ftr-435	2876	8	internal	internal	ADJ
ftr-435	2876	9	revenue	revenue	NOUN
ftr-435	2876	10	code	code	NOUN
ftr-435	2876	11	,	,	PUNCT
ftr-435	2876	12	and	and	CCONJ
ftr-435	2876	13	the	the	DET
ftr-435	2876	14	constitution	constitution	NOUN
ftr-435	2876	15	.	.	PUNCT
ftr-435	2877	1	national	national	PROPN
ftr-435	2877	2	federation	federation	PROPN
ftr-435	2877	3	of	of	ADP
ftr-435	2877	4	republican	republican	PROPN
ftr-435	2877	5	assemblies	assembly	NOUN
ftr-435	2877	6	v.	v.	ADP
ftr-435	2877	7	united	united	PROPN
ftr-435	2877	8	states	states	PROPN
ftr-435	2877	9	,	,	PUNCT
ftr-435	2877	10	148	148	NUM
ftr-435	2877	11	f.supp.2d	f.supp.2d	NOUN
ftr-435	2877	12	1273	1273	NUM
ftr-435	2877	13	,	,	PUNCT
ftr-435	2877	14	2001	2001	NUM
ftr-435	2877	15	-	-	SYM
ftr-435	2877	16	2	2	NUM
ftr-435	2877	17	u.s.t.c	u.s.t.c	PROPN
ftr-435	2877	18	.	.	PROPN
ftr-435	2877	19	¶	¶	PROPN
ftr-435	2877	20	50,456	50,456	NUM
ftr-435	2877	21	,	,	PUNCT
ftr-435	2877	22	87	87	NUM
ftr-435	2877	23	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2877	24	2413	2413	NUM
ftr-435	2877	25	(	(	PUNCT
ftr-435	2877	26	s.d	s.d	PROPN
ftr-435	2877	27	.	.	PROPN
ftr-435	2877	28	ala	ala	PROPN
ftr-435	2877	29	.	.	PUNCT
ftr-435	2878	1	5/31/01	5/31/01	NUM
ftr-435	2878	2	)	)	PUNCT
ftr-435	2878	3	.	.	PUNCT
ftr-435	2879	1	the	the	DET
ftr-435	2879	2	plaintiff	plaintiff	NOUN
ftr-435	2879	3	sought	seek	VERB
ftr-435	2879	4	a	a	DET
ftr-435	2879	5	declaratory	declaratory	ADJ
ftr-435	2879	6	judgment	judgment	NOUN
ftr-435	2879	7	that	that	SCONJ
ftr-435	2879	8	§	§	PROPN
ftr-435	2879	9	§	§	PROPN
ftr-435	2879	10	527(i	527(i	PROPN
ftr-435	2879	11	)	)	PUNCT
ftr-435	2880	1	[	[	X
ftr-435	2880	2	requiring	require	VERB
ftr-435	2880	3	registration	registration	NOUN
ftr-435	2880	4	with	with	ADP
ftr-435	2880	5	the	the	DET
ftr-435	2880	6	irs	irs	PROPN
ftr-435	2880	7	of	of	ADP
ftr-435	2880	8	certain	certain	ADJ
ftr-435	2880	9	political	political	ADJ
ftr-435	2880	10	organization	organization	NOUN
ftr-435	2880	11	]	]	PUNCT
ftr-435	2880	12	and	and	CCONJ
ftr-435	2880	13	(	(	PUNCT
ftr-435	2880	14	j	j	NOUN
ftr-435	2880	15	)	)	PUNCT
ftr-435	2881	1	[	[	X
ftr-435	2881	2	requiring	require	VERB
ftr-435	2881	3	political	political	ADJ
ftr-435	2881	4	organizations	organization	NOUN
ftr-435	2881	5	to	to	PART
ftr-435	2881	6	disclose	disclose	VERB
ftr-435	2881	7	contribution	contribution	NOUN
ftr-435	2881	8	,	,	PUNCT
ftr-435	2881	9	with	with	ADP
ftr-435	2881	10	a	a	DET
ftr-435	2881	11	penalty	penalty	NOUN
ftr-435	2881	12	for	for	ADP
ftr-435	2881	13	failure	failure	NOUN
ftr-435	2881	14	to	to	PART
ftr-435	2881	15	comply	comply	VERB
ftr-435	2881	16	]	]	PUNCT
ftr-435	2881	17	are	be	AUX
ftr-435	2881	18	unconstitutional	unconstitutional	ADJ
ftr-435	2881	19	and	and	CCONJ
ftr-435	2881	20	a	a	DET
ftr-435	2881	21	preliminary	preliminary	ADJ
ftr-435	2881	22	injunction	injunction	NOUN
ftr-435	2881	23	against	against	ADP
ftr-435	2881	24	their	their	PRON
ftr-435	2881	25	enforcement	enforcement	NOUN
ftr-435	2881	26	.	.	PUNCT
ftr-435	2882	1	the	the	DET
ftr-435	2882	2	government	government	NOUN
ftr-435	2882	3	raised	raise	VERB
ftr-435	2882	4	the	the	DET
ftr-435	2882	5	anti	anti	ADJ
ftr-435	2882	6	-	-	ADJ
ftr-435	2882	7	injunction	injunction	ADJ
ftr-435	2882	8	act	act	NOUN
ftr-435	2882	9	,	,	PUNCT
ftr-435	2882	10	§	§	PROPN
ftr-435	2882	11	7421(a	7421(a	NOUN
ftr-435	2882	12	)	)	PUNCT
ftr-435	2882	13	,	,	PUNCT
ftr-435	2882	14	as	as	ADP
ftr-435	2882	15	a	a	DET
ftr-435	2882	16	defense	defense	NOUN
ftr-435	2882	17	.	.	PUNCT
ftr-435	2883	1	the	the	DET
ftr-435	2883	2	district	district	NOUN
ftr-435	2883	3	court	court	NOUN
ftr-435	2884	1	[	[	X
ftr-435	2884	2	judge	judge	NOUN
ftr-435	2884	3	vollmer	vollmer	PROPN
ftr-435	2884	4	]	]	PUNCT
ftr-435	2884	5	,	,	PUNCT
ftr-435	2884	6	held	hold	VERB
ftr-435	2884	7	that	that	SCONJ
ftr-435	2884	8	the	the	DET
ftr-435	2884	9	anti	anti	ADJ
ftr-435	2884	10	-	-	ADJ
ftr-435	2884	11	injunction	injunction	ADJ
ftr-435	2884	12	act	act	NOUN
ftr-435	2884	13	did	do	AUX
ftr-435	2884	14	not	not	PART
ftr-435	2884	15	bar	bar	VERB
ftr-435	2884	16	the	the	DET
ftr-435	2884	17	suit	suit	NOUN
ftr-435	2884	18	because	because	SCONJ
ftr-435	2884	19	:	:	PUNCT
ftr-435	2884	20	(	(	PUNCT
ftr-435	2884	21	1	1	X
ftr-435	2884	22	)	)	PUNCT
ftr-435	2884	23	§	§	PROPN
ftr-435	2884	24	527(j	527(j	PROPN
ftr-435	2884	25	)	)	PUNCT
ftr-435	2884	26	imposes	impose	VERB
ftr-435	2884	27	a	a	DET
ftr-435	2884	28	penalty	penalty	NOUN
ftr-435	2884	29	rather	rather	ADV
ftr-435	2884	30	that	that	PRON
ftr-435	2884	31	laying	lay	VERB
ftr-435	2884	32	a	a	DET
ftr-435	2884	33	tax	tax	NOUN
ftr-435	2884	34	and	and	CCONJ
ftr-435	2884	35	§	§	PROPN
ftr-435	2884	36	6671(a	6671(a	NOUN
ftr-435	2884	37	)	)	PUNCT
ftr-435	2884	38	did	do	AUX
ftr-435	2884	39	not	not	PART
ftr-435	2884	40	apply	apply	VERB
ftr-435	2884	41	to	to	PART
ftr-435	2884	42	treat	treat	VERB
ftr-435	2884	43	this	this	DET
ftr-435	2884	44	penalty	penalty	NOUN
ftr-435	2884	45	as	as	ADP
ftr-435	2884	46	a	a	DET
ftr-435	2884	47	tax	tax	NOUN
ftr-435	2884	48	,	,	PUNCT
ftr-435	2884	49	and	and	CCONJ
ftr-435	2884	50	(	(	PUNCT
ftr-435	2884	51	2	2	X
ftr-435	2884	52	)	)	PUNCT
ftr-435	2884	53	a	a	DET
ftr-435	2884	54	contributor	contributor	NOUN
ftr-435	2884	55	[	[	PUNCT
ftr-435	2884	56	who	who	PRON
ftr-435	2884	57	joined	join	VERB
ftr-435	2884	58	in	in	ADP
ftr-435	2884	59	the	the	DET
ftr-435	2884	60	suit	suit	NOUN
ftr-435	2884	61	on	on	ADP
ftr-435	2884	62	the	the	DET
ftr-435	2884	63	grounds	ground	NOUN
ftr-435	2884	64	that	that	SCONJ
ftr-435	2884	65	he	he	PRON
ftr-435	2884	66	would	would	AUX
ftr-435	2884	67	be	be	AUX
ftr-435	2884	68	less	less	ADV
ftr-435	2884	69	inclined	inclined	ADJ
ftr-435	2884	70	to	to	PART
ftr-435	2884	71	contribute	contribute	VERB
ftr-435	2884	72	if	if	SCONJ
ftr-435	2884	73	his	his	PRON
ftr-435	2884	74	contribution	contribution	NOUN
ftr-435	2884	75	were	be	AUX
ftr-435	2884	76	disclosed	disclose	VERB
ftr-435	2884	77	]	]	PUNCT
ftr-435	2884	78	lacked	lack	VERB
ftr-435	2884	79	any	any	DET
ftr-435	2884	80	other	other	ADJ
ftr-435	2884	81	vehicle	vehicle	NOUN
ftr-435	2884	82	for	for	ADP
ftr-435	2884	83	challenging	challenge	VERB
ftr-435	2884	84	the	the	DET
ftr-435	2884	85	provisions	provision	NOUN
ftr-435	2884	86	.	.	PUNCT
ftr-435	2885	1	section	section	NOUN
ftr-435	2885	2	527(i	527(i	PROPN
ftr-435	2885	3	)	)	PUNCT
ftr-435	2885	4	,	,	PUNCT
ftr-435	2885	5	however	however	ADV
ftr-435	2885	6	,	,	PUNCT
ftr-435	2885	7	is	be	AUX
ftr-435	2885	8	a	a	DET
ftr-435	2885	9	tax	tax	NOUN
ftr-435	2885	10	statute	statute	NOUN
ftr-435	2885	11	,	,	PUNCT
ftr-435	2885	12	because	because	SCONJ
ftr-435	2885	13	it	it	PRON
ftr-435	2885	14	confers	confer	VERB
ftr-435	2885	15	taxable	taxable	ADJ
ftr-435	2885	16	status	status	NOUN
ftr-435	2885	17	on	on	ADP
ftr-435	2885	18	political	political	ADJ
ftr-435	2885	19	organizations	organization	NOUN
ftr-435	2885	20	,	,	PUNCT
ftr-435	2885	21	and	and	CCONJ
ftr-435	2885	22	the	the	DET
ftr-435	2885	23	challenge	challenge	NOUN
ftr-435	2885	24	to	to	ADP
ftr-435	2885	25	it	it	PRON
ftr-435	2885	26	was	be	AUX
ftr-435	2885	27	subject	subject	ADJ
ftr-435	2885	28	to	to	ADP
ftr-435	2885	29	the	the	DET
ftr-435	2885	30	anti	anti	ADJ
ftr-435	2885	31	-	-	ADJ
ftr-435	2885	32	injunction	injunction	ADJ
ftr-435	2885	33	act	act	NOUN
ftr-435	2885	34	,	,	PUNCT
ftr-435	2885	35	but	but	CCONJ
ftr-435	2885	36	individual	individual	ADJ
ftr-435	2885	37	plaintiffs	plaintiff	NOUN
ftr-435	2885	38	lacked	lack	VERB
ftr-435	2885	39	standing	stand	VERB
ftr-435	2885	40	to	to	PART
ftr-435	2885	41	challenge	challenge	VERB
ftr-435	2885	42	§	§	PROPN
ftr-435	2885	43	527(i	527(i	PROPN
ftr-435	2885	44	)	)	PUNCT
ftr-435	2885	45	.	.	PUNCT
ftr-435	2886	1	764	764	NUM
ftr-435	2886	2	florida	florida	PROPN
ftr-435	2886	3	tax	tax	NOUN
ftr-435	2886	4	review	review	NOUN
ftr-435	2886	5	[	[	X
ftr-435	2886	6	vol.5	vol.5	NOUN
ftr-435	2886	7	:	:	PUNCT
ftr-435	2886	8	si	si	PROPN
ftr-435	2886	9	4	4	NUM
ftr-435	2886	10	.	.	X
ftr-435	2886	11	fund	fund	NOUN
ftr-435	2886	12	for	for	ADP
ftr-435	2886	13	anonymous	anonymous	ADJ
ftr-435	2886	14	gifts	gift	NOUN
ftr-435	2886	15	v.	v.	ADP
ftr-435	2886	16	irs	irs	PROPN
ftr-435	2886	17	,	,	PUNCT
ftr-435	2886	18	2001	2001	NUM
ftr-435	2886	19	-	-	SYM
ftr-435	2886	20	2	2	NUM
ftr-435	2886	21	u.s.t.c	u.s.t.c	PROPN
ftr-435	2886	22	.	.	PROPN
ftr-435	2886	23	¶	¶	PROPN
ftr-435	2886	24	50,649	50,649	NUM
ftr-435	2886	25	;	;	PUNCT
ftr-435	2886	26	88	88	NUM
ftr-435	2886	27	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2886	28	6040	6040	NUM
ftr-435	2886	29	(	(	PUNCT
ftr-435	2886	30	d.	d.	PROPN
ftr-435	2886	31	d.c	d.c	PROPN
ftr-435	2886	32	.	.	PUNCT
ftr-435	2886	33	9/25/01	9/25/01	NUM
ftr-435	2886	34	)	)	PUNCT
ftr-435	2886	35	.	.	PUNCT
ftr-435	2887	1	although	although	SCONJ
ftr-435	2887	2	a	a	DET
ftr-435	2887	3	donor	donor	NOUN
ftr-435	2887	4	directed	direct	VERB
ftr-435	2887	5	fund	fund	NOUN
ftr-435	2887	6	was	be	AUX
ftr-435	2887	7	a	a	DET
ftr-435	2887	8	§	§	ADJ
ftr-435	2887	9	501(c)(3	501(c)(3	NUM
ftr-435	2887	10	)	)	PUNCT
ftr-435	2887	11	organization	organization	NOUN
ftr-435	2887	12	,	,	PUNCT
ftr-435	2887	13	it	it	PRON
ftr-435	2887	14	did	do	AUX
ftr-435	2887	15	not	not	PART
ftr-435	2887	16	meet	meet	VERB
ftr-435	2887	17	the	the	DET
ftr-435	2887	18	requirements	requirement	NOUN
ftr-435	2887	19	to	to	PART
ftr-435	2887	20	be	be	AUX
ftr-435	2887	21	a	a	DET
ftr-435	2887	22	publiclysupported	publiclysupporte	VERB
ftr-435	2887	23	charity	charity	NOUN
ftr-435	2887	24	so	so	SCONJ
ftr-435	2887	25	it	it	PRON
ftr-435	2887	26	was	be	AUX
ftr-435	2887	27	a	a	DET
ftr-435	2887	28	private	private	ADJ
ftr-435	2887	29	foundation	foundation	NOUN
ftr-435	2887	30	.	.	PUNCT
ftr-435	2888	1	the	the	DET
ftr-435	2888	2	charity	charity	NOUN
ftr-435	2888	3	did	do	AUX
ftr-435	2888	4	not	not	PART
ftr-435	2888	5	meet	meet	VERB
ftr-435	2888	6	its	its	PRON
ftr-435	2888	7	burden	burden	NOUN
ftr-435	2888	8	of	of	ADP
ftr-435	2888	9	proof	proof	NOUN
ftr-435	2888	10	on	on	ADP
ftr-435	2888	11	the	the	DET
ftr-435	2888	12	public	public	ADJ
ftr-435	2888	13	support	support	NOUN
ftr-435	2888	14	issue	issue	NOUN
ftr-435	2888	15	,	,	PUNCT
ftr-435	2888	16	particularly	particularly	ADV
ftr-435	2888	17	because	because	SCONJ
ftr-435	2888	18	of	of	ADP
ftr-435	2888	19	its	its	PRON
ftr-435	2888	20	plans	plan	NOUN
ftr-435	2888	21	to	to	PART
ftr-435	2888	22	rely	rely	VERB
ftr-435	2888	23	on	on	ADP
ftr-435	2888	24	donors	donor	NOUN
ftr-435	2888	25	who	who	PRON
ftr-435	2888	26	are	be	AUX
ftr-435	2888	27	personally	personally	ADV
ftr-435	2888	28	known	known	ADJ
ftr-435	2888	29	to	to	ADP
ftr-435	2888	30	its	its	PRON
ftr-435	2888	31	trustee	trustee	NOUN
ftr-435	2888	32	.	.	PUNCT
ftr-435	2889	1	5	5	X
ftr-435	2889	2	.	.	X
ftr-435	2889	3	notice	notice	VERB
ftr-435	2889	4	2001	2001	NUM
ftr-435	2889	5	-	-	SYM
ftr-435	2889	6	78	78	NUM
ftr-435	2889	7	,	,	PUNCT
ftr-435	2889	8	2001	2001	NUM
ftr-435	2889	9	-	-	SYM
ftr-435	2889	10	50	50	NUM
ftr-435	2889	11	i.r.b	i.r.b	NOUN
ftr-435	2889	12	.	.	PUNCT
ftr-435	2890	1	576	576	NUM
ftr-435	2890	2	(	(	PUNCT
ftr-435	2890	3	12/10/01	12/10/01	NUM
ftr-435	2890	4	)	)	PUNCT
ftr-435	2890	5	.	.	PUNCT
ftr-435	2891	1	provides	provide	VERB
ftr-435	2891	2	interim	interim	ADJ
ftr-435	2891	3	guidance	guidance	NOUN
ftr-435	2891	4	to	to	ADP
ftr-435	2891	5	charities	charity	NOUN
ftr-435	2891	6	regarding	regard	VERB
ftr-435	2891	7	payments	payment	NOUN
ftr-435	2891	8	made	make	VERB
ftr-435	2891	9	by	by	ADP
ftr-435	2891	10	reason	reason	NOUN
ftr-435	2891	11	of	of	ADP
ftr-435	2891	12	the	the	DET
ftr-435	2891	13	death	death	NOUN
ftr-435	2891	14	,	,	PUNCT
ftr-435	2891	15	injury	injury	NOUN
ftr-435	2891	16	or	or	CCONJ
ftr-435	2891	17	wounding	wounding	NOUN
ftr-435	2891	18	of	of	ADP
ftr-435	2891	19	an	an	DET
ftr-435	2891	20	individual	individual	NOUN
ftr-435	2891	21	incurred	incur	VERB
ftr-435	2891	22	as	as	ADP
ftr-435	2891	23	a	a	DET
ftr-435	2891	24	result	result	NOUN
ftr-435	2891	25	of	of	ADP
ftr-435	2891	26	the	the	DET
ftr-435	2891	27	september	september	PROPN
ftr-435	2891	28	11	11	NUM
ftr-435	2891	29	,	,	PUNCT
ftr-435	2891	30	2001	2001	NUM
ftr-435	2891	31	terrorist	terrorist	ADJ
ftr-435	2891	32	attacks	attack	NOUN
ftr-435	2891	33	.	.	PUNCT
ftr-435	2892	1	the	the	DET
ftr-435	2892	2	service	service	NOUN
ftr-435	2892	3	will	will	AUX
ftr-435	2892	4	treat	treat	VERB
ftr-435	2892	5	such	such	ADJ
ftr-435	2892	6	payments	payment	NOUN
ftr-435	2892	7	made	make	VERB
ftr-435	2892	8	by	by	ADP
ftr-435	2892	9	a	a	DET
ftr-435	2892	10	charity	charity	NOUN
ftr-435	2892	11	to	to	ADP
ftr-435	2892	12	individuals	individual	NOUN
ftr-435	2892	13	and	and	CCONJ
ftr-435	2892	14	their	their	PRON
ftr-435	2892	15	families	family	NOUN
ftr-435	2892	16	as	as	ADV
ftr-435	2892	17	related	relate	VERB
ftr-435	2892	18	to	to	ADP
ftr-435	2892	19	the	the	DET
ftr-435	2892	20	charity	charity	NOUN
ftr-435	2892	21	�	�	PROPN
ftr-435	2892	22	s	s	PART
ftr-435	2892	23	exempt	exempt	ADJ
ftr-435	2892	24	purpose	purpose	NOUN
ftr-435	2892	25	provided	provide	VERB
ftr-435	2892	26	that	that	SCONJ
ftr-435	2892	27	the	the	DET
ftr-435	2892	28	payments	payment	NOUN
ftr-435	2892	29	are	be	AUX
ftr-435	2892	30	made	make	VERB
ftr-435	2892	31	in	in	ADP
ftr-435	2892	32	good	good	ADJ
ftr-435	2892	33	faith	faith	NOUN
ftr-435	2892	34	using	use	VERB
ftr-435	2892	35	objective	objective	ADJ
ftr-435	2892	36	standards	standard	NOUN
ftr-435	2892	37	.	.	PUNCT
ftr-435	2893	1	the	the	DET
ftr-435	2893	2	notice	notice	NOUN
ftr-435	2893	3	is	be	AUX
ftr-435	2893	4	effective	effective	ADJ
ftr-435	2893	5	until	until	ADP
ftr-435	2893	6	the	the	DET
ftr-435	2893	7	earlier	early	ADJ
ftr-435	2893	8	of	of	ADP
ftr-435	2893	9	final	final	ADJ
ftr-435	2893	10	legislation	legislation	NOUN
ftr-435	2893	11	or	or	CCONJ
ftr-435	2893	12	12/31/02	12/31/02	PROPN
ftr-435	2893	13	.	.	PUNCT
ftr-435	2893	14	a.	a.	NOUN
ftr-435	2893	15	the	the	DET
ftr-435	2893	16	victims	victim	NOUN
ftr-435	2893	17	of	of	ADP
ftr-435	2893	18	terrorism	terrorism	NOUN
ftr-435	2893	19	tax	tax	NOUN
ftr-435	2893	20	relief	relief	NOUN
ftr-435	2893	21	act	act	NOUN
ftr-435	2893	22	clarifies	clarify	VERB
ftr-435	2893	23	that	that	SCONJ
ftr-435	2893	24	payments	payment	NOUN
ftr-435	2893	25	made	make	VERB
ftr-435	2893	26	by	by	ADP
ftr-435	2893	27	charities	charity	NOUN
ftr-435	2893	28	are	be	AUX
ftr-435	2893	29	for	for	ADP
ftr-435	2893	30	an	an	DET
ftr-435	2893	31	exempt	exempt	ADJ
ftr-435	2893	32	purpose	purpose	NOUN
ftr-435	2893	33	even	even	ADV
ftr-435	2893	34	if	if	SCONJ
ftr-435	2893	35	made	make	VERB
ftr-435	2893	36	without	without	ADP
ftr-435	2893	37	demonstration	demonstration	NOUN
ftr-435	2893	38	of	of	ADP
ftr-435	2893	39	financial	financial	ADJ
ftr-435	2893	40	need	need	NOUN
ftr-435	2893	41	if	if	SCONJ
ftr-435	2893	42	made	make	VERB
ftr-435	2893	43	in	in	ADP
ftr-435	2893	44	good	good	ADJ
ftr-435	2893	45	faith	faith	NOUN
ftr-435	2893	46	under	under	ADP
ftr-435	2893	47	an	an	DET
ftr-435	2893	48	objective	objective	ADJ
ftr-435	2893	49	formula	formula	NOUN
ftr-435	2893	50	consistently	consistently	ADV
ftr-435	2893	51	applied	apply	VERB
ftr-435	2893	52	.	.	PUNCT
ftr-435	2894	1	b.	b.	PROPN
ftr-435	2894	2	charitable	charitable	ADJ
ftr-435	2894	3	giving	give	VERB
ftr-435	2894	4	1	1	NUM
ftr-435	2894	5	.	.	PUNCT
ftr-435	2894	6	abusive	abusive	ADJ
ftr-435	2894	7	charitable	charitable	ADJ
ftr-435	2894	8	remainder	remainder	NOUN
ftr-435	2894	9	trusts	trust	NOUN
ftr-435	2894	10	curtailed	curtail	VERB
ftr-435	2894	11	.	.	PUNCT
ftr-435	2894	12	reg-116125	reg-116125	PROPN
ftr-435	2894	13	-	-	PUNCT
ftr-435	2894	14	99	99	NUM
ftr-435	2894	15	,	,	PUNCT
ftr-435	2894	16	prevention	prevention	NOUN
ftr-435	2894	17	of	of	ADP
ftr-435	2894	18	abuse	abuse	NOUN
ftr-435	2894	19	of	of	ADP
ftr-435	2894	20	charitable	charitable	ADJ
ftr-435	2894	21	remainder	remainder	NOUN
ftr-435	2894	22	trusts	trust	NOUN
ftr-435	2894	23	,	,	PUNCT
ftr-435	2894	24	64	64	NUM
ftr-435	2894	25	f.r	f.r	NOUN
ftr-435	2894	26	.	.	NOUN
ftr-435	2894	27	56718	56718	NUM
ftr-435	2894	28	(	(	PUNCT
ftr-435	2894	29	10/21/99	10/21/99	NUM
ftr-435	2894	30	)	)	PUNCT
ftr-435	2894	31	.	.	PUNCT
ftr-435	2895	1	the	the	DET
ftr-435	2895	2	treasury	treasury	PROPN
ftr-435	2895	3	issued	issue	VERB
ftr-435	2895	4	proposed	propose	VERB
ftr-435	2895	5	regulations	regulation	NOUN
ftr-435	2895	6	under	under	ADP
ftr-435	2895	7	§	§	PROPN
ftr-435	2895	8	§	§	PROPN
ftr-435	2895	9	643	643	NUM
ftr-435	2895	10	and	and	CCONJ
ftr-435	2895	11	664	664	NUM
ftr-435	2895	12	to	to	PART
ftr-435	2895	13	combat	combat	NOUN
ftr-435	2895	14	abuses	abuse	NOUN
ftr-435	2895	15	in	in	ADP
ftr-435	2895	16	the	the	DET
ftr-435	2895	17	use	use	NOUN
ftr-435	2895	18	of	of	ADP
ftr-435	2895	19	charitable	charitable	ADJ
ftr-435	2895	20	remainder	remainder	NOUN
ftr-435	2895	21	trusts	trust	NOUN
ftr-435	2895	22	that	that	PRON
ftr-435	2895	23	occur	occur	VERB
ftr-435	2895	24	when	when	SCONJ
ftr-435	2895	25	distributions	distribution	NOUN
ftr-435	2895	26	in	in	ADP
ftr-435	2895	27	excess	excess	NOUN
ftr-435	2895	28	of	of	ADP
ftr-435	2895	29	income	income	NOUN
ftr-435	2895	30	are	be	AUX
ftr-435	2895	31	made	make	VERB
ftr-435	2895	32	to	to	ADP
ftr-435	2895	33	non	non	ADJ
ftr-435	2895	34	-	-	ADJ
ftr-435	2895	35	charitable	charitable	ADJ
ftr-435	2895	36	beneficiaries	beneficiary	NOUN
ftr-435	2895	37	where	where	SCONJ
ftr-435	2895	38	the	the	DET
ftr-435	2895	39	trustee	trustee	NOUN
ftr-435	2895	40	borrows	borrow	VERB
ftr-435	2895	41	money	money	NOUN
ftr-435	2895	42	or	or	CCONJ
ftr-435	2895	43	enters	enter	VERB
ftr-435	2895	44	into	into	ADP
ftr-435	2895	45	a	a	DET
ftr-435	2895	46	forward	forward	ADJ
ftr-435	2895	47	sale	sale	NOUN
ftr-435	2895	48	of	of	ADP
ftr-435	2895	49	the	the	DET
ftr-435	2895	50	trust	trust	NOUN
ftr-435	2895	51	assets	asset	NOUN
ftr-435	2895	52	.	.	PUNCT
ftr-435	2896	1	the	the	DET
ftr-435	2896	2	trust	trust	NOUN
ftr-435	2896	3	would	would	AUX
ftr-435	2896	4	be	be	AUX
ftr-435	2896	5	treated	treat	VERB
ftr-435	2896	6	as	as	ADP
ftr-435	2896	7	having	having	AUX
ftr-435	2896	8	sold	sell	VERB
ftr-435	2896	9	a	a	DET
ftr-435	2896	10	pro	pro	ADJ
ftr-435	2896	11	rata	rata	ADJ
ftr-435	2896	12	portion	portion	NOUN
ftr-435	2896	13	of	of	ADP
ftr-435	2896	14	its	its	PRON
ftr-435	2896	15	assets	asset	NOUN
ftr-435	2896	16	to	to	ADP
ftr-435	2896	17	the	the	DET
ftr-435	2896	18	extent	extent	NOUN
ftr-435	2896	19	that	that	SCONJ
ftr-435	2896	20	the	the	DET
ftr-435	2896	21	distribution	distribution	NOUN
ftr-435	2896	22	:	:	PUNCT
ftr-435	2896	23	(	(	PUNCT
ftr-435	2896	24	1	1	X
ftr-435	2896	25	)	)	PUNCT
ftr-435	2896	26	is	be	AUX
ftr-435	2896	27	not	not	PART
ftr-435	2896	28	characterized	characterize	VERB
ftr-435	2896	29	as	as	ADP
ftr-435	2896	30	income	income	NOUN
ftr-435	2896	31	under	under	ADP
ftr-435	2896	32	§	§	PROPN
ftr-435	2896	33	664(b	664(b	NOUN
ftr-435	2896	34	)	)	PUNCT
ftr-435	2896	35	,	,	PUNCT
ftr-435	2896	36	and	and	CCONJ
ftr-435	2896	37	(	(	PUNCT
ftr-435	2896	38	2	2	X
ftr-435	2896	39	)	)	PUNCT
ftr-435	2896	40	is	be	AUX
ftr-435	2896	41	made	make	VERB
ftr-435	2896	42	from	from	ADP
ftr-435	2896	43	amounts	amount	NOUN
ftr-435	2896	44	received	receive	VERB
ftr-435	2896	45	by	by	ADP
ftr-435	2896	46	the	the	DET
ftr-435	2896	47	trust	trust	NOUN
ftr-435	2896	48	that	that	PRON
ftr-435	2896	49	are	be	AUX
ftr-435	2896	50	neither	neither	CCONJ
ftr-435	2896	51	(	(	PUNCT
ftr-435	2896	52	a	a	X
ftr-435	2896	53	)	)	PUNCT
ftr-435	2896	54	a	a	DET
ftr-435	2896	55	return	return	NOUN
ftr-435	2896	56	of	of	ADP
ftr-435	2896	57	basis	basis	NOUN
ftr-435	2896	58	nor	nor	CCONJ
ftr-435	2896	59	(	(	PUNCT
ftr-435	2896	60	b	b	NOUN
ftr-435	2896	61	)	)	PUNCT
ftr-435	2896	62	attributable	attributable	ADJ
ftr-435	2896	63	to	to	ADP
ftr-435	2896	64	a	a	DET
ftr-435	2896	65	deductible	deductible	ADJ
ftr-435	2896	66	charitable	charitable	ADJ
ftr-435	2896	67	contribution	contribution	NOUN
ftr-435	2896	68	made	make	VERB
ftr-435	2896	69	in	in	ADP
ftr-435	2896	70	cash	cash	NOUN
ftr-435	2896	71	.	.	PUNCT
ftr-435	2897	1	a.	a.	NOUN
ftr-435	2897	2	regulations	regulation	NOUN
ftr-435	2897	3	now	now	ADV
ftr-435	2897	4	final	final	ADJ
ftr-435	2897	5	.	.	PUNCT
ftr-435	2898	1	t.d	t.d	PROPN
ftr-435	2898	2	.	.	PROPN
ftr-435	2898	3	8926	8926	NUM
ftr-435	2898	4	,	,	PUNCT
ftr-435	2899	1	66	66	NUM
ftr-435	2899	2	f.r	f.r	PROPN
ftr-435	2899	3	.	.	PROPN
ftr-435	2899	4	1034	1034	NUM
ftr-435	2899	5	(	(	PUNCT
ftr-435	2899	6	1/5/01	1/5/01	NUM
ftr-435	2899	7	)	)	PUNCT
ftr-435	2899	8	.	.	PUNCT
ftr-435	2900	1	the	the	DET
ftr-435	2900	2	treasury	treasury	NOUN
ftr-435	2900	3	finalized	finalize	VERB
ftr-435	2900	4	the	the	DET
ftr-435	2900	5	regulations	regulation	NOUN
ftr-435	2900	6	under	under	ADP
ftr-435	2900	7	§	§	PROPN
ftr-435	2900	8	664	664	NUM
ftr-435	2900	9	relating	relate	VERB
ftr-435	2900	10	to	to	ADP
ftr-435	2900	11	the	the	DET
ftr-435	2900	12	elimination	elimination	NOUN
ftr-435	2900	13	of	of	ADP
ftr-435	2900	14	abusive	abusive	ADJ
ftr-435	2900	15	transactions	transaction	NOUN
ftr-435	2900	16	involving	involve	VERB
ftr-435	2900	17	charitable	charitable	ADJ
ftr-435	2900	18	remainder	remainder	NOUN
ftr-435	2900	19	trusts	trust	NOUN
ftr-435	2900	20	.	.	PUNCT
ftr-435	2901	1	2	2	X
ftr-435	2901	2	.	.	X
ftr-435	2901	3	reg-106513	reg-106513	NOUN
ftr-435	2901	4	-	-	PUNCT
ftr-435	2901	5	00	00	NUM
ftr-435	2901	6	,	,	PUNCT
ftr-435	2901	7	definition	definition	NOUN
ftr-435	2901	8	of	of	ADP
ftr-435	2901	9	income	income	NOUN
ftr-435	2901	10	for	for	ADP
ftr-435	2901	11	trust	trust	NOUN
ftr-435	2901	12	purposes	purpose	NOUN
ftr-435	2901	13	,	,	PUNCT
ftr-435	2901	14	66	66	NUM
ftr-435	2901	15	f.r	f.r	PROPN
ftr-435	2901	16	.	.	PROPN
ftr-435	2901	17	10396	10396	NUM
ftr-435	2901	18	(	(	PUNCT
ftr-435	2901	19	2/15/01	2/15/01	NUM
ftr-435	2901	20	)	)	PUNCT
ftr-435	2901	21	.	.	PUNCT
ftr-435	2902	1	proposed	propose	VERB
ftr-435	2902	2	regulations	regulation	NOUN
ftr-435	2902	3	would	would	AUX
ftr-435	2902	4	revise	revise	VERB
ftr-435	2902	5	the	the	DET
ftr-435	2902	6	definition	definition	NOUN
ftr-435	2902	7	of	of	ADP
ftr-435	2902	8	income	income	NOUN
ftr-435	2902	9	under	under	ADP
ftr-435	2902	10	§	§	PROPN
ftr-435	2902	11	643(b	643(b	PROPN
ftr-435	2902	12	)	)	PUNCT
ftr-435	2902	13	to	to	PART
ftr-435	2902	14	take	take	VERB
ftr-435	2902	15	into	into	ADP
ftr-435	2902	16	account	account	NOUN
ftr-435	2902	17	recent	recent	ADJ
ftr-435	2902	18	changes	change	NOUN
ftr-435	2902	19	in	in	ADP
ftr-435	2902	20	the	the	DET
ftr-435	2902	21	definition	definition	NOUN
ftr-435	2902	22	under	under	ADP
ftr-435	2902	23	state	state	NOUN
ftr-435	2902	24	2002	2002	NUM
ftr-435	2902	25	]	]	PUNCT
ftr-435	2902	26	recent	recent	ADJ
ftr-435	2902	27	developments	development	NOUN
ftr-435	2902	28	in	in	ADP
ftr-435	2902	29	federal	federal	ADJ
ftr-435	2902	30	income	income	NOUN
ftr-435	2902	31	taxation	taxation	NOUN
ftr-435	2902	32	765	765	NUM
ftr-435	2902	33	law	law	NOUN
ftr-435	2902	34	of	of	ADP
ftr-435	2902	35	trust	trust	NOUN
ftr-435	2902	36	accounting	accounting	NOUN
ftr-435	2902	37	income	income	NOUN
ftr-435	2902	38	.	.	PUNCT
ftr-435	2903	1	special	special	ADJ
ftr-435	2903	2	rules	rule	NOUN
ftr-435	2903	3	address	address	VERB
ftr-435	2903	4	problems	problem	NOUN
ftr-435	2903	5	of	of	ADP
ftr-435	2903	6	pooled	pool	VERB
ftr-435	2903	7	income	income	NOUN
ftr-435	2903	8	funds	fund	NOUN
ftr-435	2903	9	and	and	CCONJ
ftr-435	2903	10	charitable	charitable	ADJ
ftr-435	2903	11	remainder	remainder	NOUN
ftr-435	2903	12	unitrusts	unitrust	NOUN
ftr-435	2903	13	.	.	PUNCT
ftr-435	2904	1	x.	x.	NOUN
ftr-435	2904	2	tax	tax	NOUN
ftr-435	2904	3	procedure	procedure	NOUN
ftr-435	2904	4	a.	a.	NOUN
ftr-435	2904	5	penalties	penalty	NOUN
ftr-435	2904	6	and	and	CCONJ
ftr-435	2904	7	prosecutions	prosecution	NOUN
ftr-435	2904	8	1	1	NUM
ftr-435	2904	9	.	.	PUNCT
ftr-435	2904	10	eight	eight	NUM
ftr-435	2904	11	commonly	commonly	ADV
ftr-435	2904	12	used	use	VERB
ftr-435	2904	13	tax	tax	NOUN
ftr-435	2904	14	scams	scam	NOUN
ftr-435	2904	15	.	.	PUNCT
ftr-435	2905	1	ir-2001	ir-2001	PROPN
ftr-435	2905	2	-	-	PUNCT
ftr-435	2905	3	19	19	NUM
ftr-435	2905	4	(	(	PUNCT
ftr-435	2905	5	2/18/01	2/18/01	NUM
ftr-435	2905	6	)	)	PUNCT
ftr-435	2905	7	.	.	PUNCT
ftr-435	2906	1	the	the	DET
ftr-435	2906	2	service	service	NOUN
ftr-435	2906	3	warns	warn	VERB
ftr-435	2906	4	taxpayers	taxpayer	NOUN
ftr-435	2906	5	not	not	PART
ftr-435	2906	6	to	to	PART
ftr-435	2906	7	fall	fall	VERB
ftr-435	2906	8	victim	victim	NOUN
ftr-435	2906	9	to	to	ADP
ftr-435	2906	10	eight	eight	NUM
ftr-435	2906	11	commonly	commonly	ADV
ftr-435	2906	12	used	use	VERB
ftr-435	2906	13	tax	tax	NOUN
ftr-435	2906	14	scams	scam	NOUN
ftr-435	2906	15	.	.	PUNCT
ftr-435	2907	1	they	they	PRON
ftr-435	2907	2	include	include	VERB
ftr-435	2907	3	:	:	PUNCT
ftr-435	2907	4	(	(	PUNCT
ftr-435	2907	5	1	1	X
ftr-435	2907	6	)	)	PUNCT
ftr-435	2907	7	no	no	DET
ftr-435	2907	8	taxes	taxis	NOUN
ftr-435	2907	9	being	be	AUX
ftr-435	2907	10	withheld	withhold	VERB
ftr-435	2907	11	from	from	ADP
ftr-435	2907	12	your	your	PRON
ftr-435	2907	13	wages	wage	NOUN
ftr-435	2907	14	;	;	PUNCT
ftr-435	2907	15	(	(	PUNCT
ftr-435	2907	16	2	2	X
ftr-435	2907	17	)	)	PUNCT
ftr-435	2907	18	�	�	PROPN
ftr-435	2907	19	i	i	PROPN
ftr-435	2907	20	don	don	PROPN
ftr-435	2907	21	�	�	PROPN
ftr-435	2907	22	t	t	PROPN
ftr-435	2907	23	pay	pay	NOUN
ftr-435	2907	24	taxes	taxis	NOUN
ftr-435	2907	25	�	�	NOUN
ftr-435	2907	26	;	;	PUNCT
ftr-435	2907	27	(	(	PUNCT
ftr-435	2907	28	3	3	X
ftr-435	2907	29	)	)	PUNCT
ftr-435	2907	30	african	african	ADJ
ftr-435	2907	31	-	-	PUNCT
ftr-435	2907	32	americans	americans	PROPN
ftr-435	2907	33	get	get	VERB
ftr-435	2907	34	a	a	DET
ftr-435	2907	35	special	special	ADJ
ftr-435	2907	36	tax	tax	NOUN
ftr-435	2907	37	refund	refund	NOUN
ftr-435	2907	38	;	;	PUNCT
ftr-435	2907	39	(	(	PUNCT
ftr-435	2907	40	4	4	X
ftr-435	2907	41	)	)	PUNCT
ftr-435	2907	42	�	�	NOUN
ftr-435	2907	43	pay	pay	VERB
ftr-435	2907	44	the	the	DET
ftr-435	2907	45	tax	tax	NOUN
ftr-435	2907	46	,	,	PUNCT
ftr-435	2907	47	then	then	ADV
ftr-435	2907	48	get	get	VERB
ftr-435	2907	49	the	the	DET
ftr-435	2907	50	prize	prize	PROPN
ftr-435	2907	51	�	�	PROPN
ftr-435	2907	52	;	;	PUNCT
ftr-435	2907	53	(	(	PUNCT
ftr-435	2907	54	5	5	X
ftr-435	2907	55	)	)	PUNCT
ftr-435	2907	56	�	�	NOUN
ftr-435	2907	57	untax	untax	VERB
ftr-435	2907	58	yourself	yourself	PRON
ftr-435	2907	59	for	for	ADP
ftr-435	2907	60	$	$	SYM
ftr-435	2907	61	49.95	49.95	NUM
ftr-435	2907	62	�	�	NOUN
ftr-435	2907	63	;	;	PUNCT
ftr-435	2907	64	(	(	PUNCT
ftr-435	2907	65	6	6	X
ftr-435	2907	66	)	)	PUNCT
ftr-435	2907	67	social	social	ADJ
ftr-435	2907	68	security	security	NOUN
ftr-435	2907	69	tax	tax	NOUN
ftr-435	2907	70	scheme	scheme	NOUN
ftr-435	2907	71	;	;	PUNCT
ftr-435	2907	72	(	(	PUNCT
ftr-435	2907	73	7	7	X
ftr-435	2907	74	)	)	PUNCT
ftr-435	2907	75	�	�	NOUN
ftr-435	2907	76	i	i	PRON
ftr-435	2907	77	can	can	AUX
ftr-435	2907	78	get	get	VERB
ftr-435	2907	79	you	you	PRON
ftr-435	2907	80	a	a	DET
ftr-435	2907	81	big	big	ADJ
ftr-435	2907	82	refund	refund	NOUN
ftr-435	2907	83	.	.	PUNCT
ftr-435	2907	84	.	.	PUNCT
ftr-435	2907	85	.	.	PUNCT
ftr-435	2908	1	for	for	ADP
ftr-435	2908	2	a	a	DET
ftr-435	2908	3	fee	fee	NOUN
ftr-435	2908	4	!	!	PUNCT
ftr-435	2908	5	�	�	PROPN
ftr-435	2908	6	;	;	PUNCT
ftr-435	2908	7	and	and	CCONJ
ftr-435	2908	8	(	(	PUNCT
ftr-435	2908	9	8)	8)	NUM
ftr-435	2908	10	irs	irs	PROPN
ftr-435	2908	11	�	�	PROPN
ftr-435	2908	12	agent	agent	NOUN
ftr-435	2908	13	�	�	PROPN
ftr-435	2908	14	comes	come	VERB
ftr-435	2908	15	to	to	ADP
ftr-435	2908	16	your	your	PRON
ftr-435	2908	17	house	house	NOUN
ftr-435	2908	18	to	to	PART
ftr-435	2908	19	collect	collect	VERB
ftr-435	2908	20	.	.	PUNCT
ftr-435	2909	1	to	to	PART
ftr-435	2909	2	drop	drop	VERB
ftr-435	2909	3	a	a	DET
ftr-435	2909	4	dime	dime	NOUN
ftr-435	2909	5	,	,	PUNCT
ftr-435	2909	6	call	call	VERB
ftr-435	2909	7	1	1	NUM
ftr-435	2909	8	-	-	NUM
ftr-435	2909	9	800	800	NUM
ftr-435	2909	10	-	-	PUNCT
ftr-435	2909	11	829	829	NUM
ftr-435	2909	12	-	-	PUNCT
ftr-435	2909	13	0433	0433	NUM
ftr-435	2909	14	,	,	PUNCT
ftr-435	2909	15	except	except	SCONJ
ftr-435	2909	16	for	for	ADP
ftr-435	2909	17	#	#	SYM
ftr-435	2909	18	1	1	NUM
ftr-435	2909	19	(	(	PUNCT
ftr-435	2909	20	1	1	NUM
ftr-435	2909	21	-	-	SYM
ftr-435	2909	22	800829	800829	NUM
ftr-435	2909	23	-	-	SYM
ftr-435	2909	24	1040	1040	NUM
ftr-435	2909	25	)	)	PUNCT
ftr-435	2909	26	and	and	CCONJ
ftr-435	2909	27	#	#	SYM
ftr-435	2909	28	8	8	NUM
ftr-435	2909	29	(	(	PUNCT
ftr-435	2909	30	1	1	NUM
ftr-435	2909	31	-	-	NUM
ftr-435	2909	32	800	800	NUM
ftr-435	2909	33	-	-	NUM
ftr-435	2909	34	366	366	NUM
ftr-435	2909	35	-	-	PUNCT
ftr-435	2909	36	4484	4484	NUM
ftr-435	2909	37	)	)	PUNCT
ftr-435	2909	38	.	.	PUNCT
ftr-435	2910	1	a.	a.	NOUN
ftr-435	2910	2	now	now	ADV
ftr-435	2910	3	there	there	PRON
ftr-435	2910	4	are	be	VERB
ftr-435	2910	5	a	a	DET
ftr-435	2910	6	�	�	NOUN
ftr-435	2910	7	dirty	dirty	ADJ
ftr-435	2910	8	dozen	dozen	NOUN
ftr-435	2910	9	.	.	PUNCT
ftr-435	2910	10	�	�	PROPN
ftr-435	2910	11	ir-2002	ir-2002	NOUN
ftr-435	2910	12	-	-	PUNCT
ftr-435	2910	13	12	12	NUM
ftr-435	2910	14	(	(	PUNCT
ftr-435	2910	15	1/31/02	1/31/02	NUM
ftr-435	2910	16	)	)	PUNCT
ftr-435	2910	17	.	.	PUNCT
ftr-435	2911	1	the	the	DET
ftr-435	2911	2	common	common	ADJ
ftr-435	2911	3	tax	tax	NOUN
ftr-435	2911	4	schemes	scheme	NOUN
ftr-435	2911	5	include	include	VERB
ftr-435	2911	6	:	:	PUNCT
ftr-435	2911	7	(	(	PUNCT
ftr-435	2911	8	1	1	X
ftr-435	2911	9	)	)	PUNCT
ftr-435	2911	10	no	no	DET
ftr-435	2911	11	taxes	taxis	NOUN
ftr-435	2911	12	being	be	AUX
ftr-435	2911	13	withheld	withhold	VERB
ftr-435	2911	14	from	from	ADP
ftr-435	2911	15	wages	wage	NOUN
ftr-435	2911	16	;	;	PUNCT
ftr-435	2911	17	(	(	PUNCT
ftr-435	2911	18	2	2	X
ftr-435	2911	19	)	)	PUNCT
ftr-435	2911	20	the	the	DET
ftr-435	2911	21	concept	concept	NOUN
ftr-435	2911	22	that	that	PRON
ftr-435	2911	23	�	�	PROPN
ftr-435	2911	24	i	i	PRON
ftr-435	2911	25	do	do	AUX
ftr-435	2911	26	n't	not	PART
ftr-435	2911	27	pay	pay	VERB
ftr-435	2911	28	taxes	taxis	NOUN
ftr-435	2911	29	-why	-why	PUNCT
ftr-435	2911	30	should	should	AUX
ftr-435	2911	31	you	you	PRON
ftr-435	2911	32	?	?	PUNCT
ftr-435	2911	33	�	�	PROPN
ftr-435	2911	34	;	;	PUNCT
ftr-435	2911	35	(	(	PUNCT
ftr-435	2911	36	3	3	X
ftr-435	2911	37	)	)	PUNCT
ftr-435	2911	38	an	an	DET
ftr-435	2911	39	african	african	ADJ
ftr-435	2911	40	american	american	ADJ
ftr-435	2911	41	special	special	ADJ
ftr-435	2911	42	tax	tax	NOUN
ftr-435	2911	43	refund	refund	NOUN
ftr-435	2911	44	;	;	PUNCT
ftr-435	2911	45	(	(	PUNCT
ftr-435	2911	46	4	4	X
ftr-435	2911	47	)	)	PUNCT
ftr-435	2911	48	paying	pay	VERB
ftr-435	2911	49	the	the	DET
ftr-435	2911	50	tax	tax	NOUN
ftr-435	2911	51	and	and	CCONJ
ftr-435	2911	52	getting	get	VERB
ftr-435	2911	53	a	a	DET
ftr-435	2911	54	prize	prize	NOUN
ftr-435	2911	55	;	;	PUNCT
ftr-435	2911	56	(	(	PUNCT
ftr-435	2911	57	5	5	X
ftr-435	2911	58	)	)	PUNCT
ftr-435	2911	59	untaxing	untaxe	VERB
ftr-435	2911	60	yourself	yourself	PRON
ftr-435	2911	61	for	for	ADP
ftr-435	2911	62	$	$	SYM
ftr-435	2911	63	49.95	49.95	NUM
ftr-435	2911	64	;	;	PUNCT
ftr-435	2911	65	(	(	PUNCT
ftr-435	2911	66	6	6	X
ftr-435	2911	67	)	)	PUNCT
ftr-435	2911	68	a	a	DET
ftr-435	2911	69	social	social	ADJ
ftr-435	2911	70	security	security	NOUN
ftr-435	2911	71	scheme	scheme	NOUN
ftr-435	2911	72	;	;	PUNCT
ftr-435	2911	73	(	(	PUNCT
ftr-435	2911	74	7	7	X
ftr-435	2911	75	)	)	PUNCT
ftr-435	2911	76	the	the	DET
ftr-435	2911	77	concept	concept	NOUN
ftr-435	2911	78	that	that	PRON
ftr-435	2911	79	�	�	NOUN
ftr-435	2911	80	i	i	PRON
ftr-435	2911	81	can	can	AUX
ftr-435	2911	82	get	get	VERB
ftr-435	2911	83	you	you	PRON
ftr-435	2911	84	a	a	DET
ftr-435	2911	85	big	big	ADJ
ftr-435	2911	86	refund	refund	NOUN
ftr-435	2911	87	for	for	ADP
ftr-435	2911	88	a	a	DET
ftr-435	2911	89	fee	fee	NOUN
ftr-435	2911	90	�	�	NOUN
ftr-435	2911	91	;	;	PUNCT
ftr-435	2911	92	(	(	PUNCT
ftr-435	2911	93	8)	8)	NUM
ftr-435	2911	94	sharing	sharing	NOUN
ftr-435	2911	95	/	/	SYM
ftr-435	2911	96	borrowing	borrowing	NOUN
ftr-435	2911	97	earned	earn	VERB
ftr-435	2911	98	income	income	NOUN
ftr-435	2911	99	tax	tax	NOUN
ftr-435	2911	100	credit	credit	NOUN
ftr-435	2911	101	dependents	dependent	NOUN
ftr-435	2911	102	;	;	PUNCT
ftr-435	2911	103	(	(	PUNCT
ftr-435	2911	104	9	9	X
ftr-435	2911	105	)	)	PUNCT
ftr-435	2911	106	the	the	DET
ftr-435	2911	107	concept	concept	NOUN
ftr-435	2911	108	of	of	ADP
ftr-435	2911	109	�	�	PROPN
ftr-435	2911	110	put	put	VERB
ftr-435	2911	111	your	your	PRON
ftr-435	2911	112	money	money	NOUN
ftr-435	2911	113	in	in	ADP
ftr-435	2911	114	a	a	DET
ftr-435	2911	115	trust	trust	NOUN
ftr-435	2911	116	and	and	CCONJ
ftr-435	2911	117	never	never	ADV
ftr-435	2911	118	pay	pay	VERB
ftr-435	2911	119	taxes	taxis	NOUN
ftr-435	2911	120	again	again	ADV
ftr-435	2911	121	�	�	PROPN
ftr-435	2911	122	;	;	PUNCT
ftr-435	2911	123	(	(	PUNCT
ftr-435	2911	124	10	10	NUM
ftr-435	2911	125	)	)	PUNCT
ftr-435	2911	126	improper	improper	ADJ
ftr-435	2911	127	home	home	NOUN
ftr-435	2911	128	-	-	PUNCT
ftr-435	2911	129	based	base	VERB
ftr-435	2911	130	business	business	NOUN
ftr-435	2911	131	;	;	PUNCT
ftr-435	2911	132	(	(	PUNCT
ftr-435	2911	133	11	11	X
ftr-435	2911	134	)	)	PUNCT
ftr-435	2911	135	a	a	DET
ftr-435	2911	136	disabled	disabled	ADJ
ftr-435	2911	137	access	access	NOUN
ftr-435	2911	138	credit	credit	NOUN
ftr-435	2911	139	for	for	ADP
ftr-435	2911	140	pay	pay	NOUN
ftr-435	2911	141	phones	phone	NOUN
ftr-435	2911	142	;	;	PUNCT
ftr-435	2911	143	and	and	CCONJ
ftr-435	2911	144	(	(	PUNCT
ftr-435	2911	145	12	12	NUM
ftr-435	2911	146	)	)	PUNCT
ftr-435	2911	147	an	an	DET
ftr-435	2911	148	irs	irs	PROPN
ftr-435	2911	149	agent	agent	NOUN
ftr-435	2911	150	coming	come	VERB
ftr-435	2911	151	to	to	ADP
ftr-435	2911	152	your	your	PRON
ftr-435	2911	153	house	house	NOUN
ftr-435	2911	154	to	to	PART
ftr-435	2911	155	collect	collect	VERB
ftr-435	2911	156	your	your	PRON
ftr-435	2911	157	taxes	taxis	NOUN
ftr-435	2911	158	.	.	PUNCT
ftr-435	2912	1	2	2	X
ftr-435	2912	2	.	.	X
ftr-435	2912	3	you	you	PRON
ftr-435	2912	4	,	,	PUNCT
ftr-435	2912	5	too	too	ADV
ftr-435	2912	6	,	,	PUNCT
ftr-435	2912	7	can	can	AUX
ftr-435	2912	8	get	get	VERB
ftr-435	2912	9	free	free	ADJ
ftr-435	2912	10	room	room	NOUN
ftr-435	2912	11	and	and	CCONJ
ftr-435	2912	12	board	board	NOUN
ftr-435	2912	13	for	for	ADP
ftr-435	2912	14	ten	ten	NUM
ftr-435	2912	15	years	year	NOUN
ftr-435	2912	16	if	if	SCONJ
ftr-435	2912	17	you	you	PRON
ftr-435	2912	18	are	be	AUX
ftr-435	2912	19	�	�	NOUN
ftr-435	2912	20	misunderstood	misunderstood	NOUN
ftr-435	2912	21	�	�	PROPN
ftr-435	2912	22	by	by	ADP
ftr-435	2912	23	your	your	PRON
ftr-435	2912	24	employees	employee	NOUN
ftr-435	2912	25	.	.	PUNCT
ftr-435	2913	1	united	united	PROPN
ftr-435	2913	2	states	states	PROPN
ftr-435	2913	3	v.	v.	PROPN
ftr-435	2913	4	mcleod	mcleod	PROPN
ftr-435	2913	5	,	,	PUNCT
ftr-435	2913	6	251	251	NUM
ftr-435	2913	7	f.3d	f.3d	NUM
ftr-435	2913	8	78	78	NUM
ftr-435	2913	9	,	,	PUNCT
ftr-435	2913	10	87	87	NUM
ftr-435	2913	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2913	12	2274	2274	NUM
ftr-435	2913	13	(	(	PUNCT
ftr-435	2913	14	2d	2d	NUM
ftr-435	2913	15	cir	cir	NOUN
ftr-435	2913	16	.	.	PUNCT
ftr-435	2914	1	5/21/01	5/21/01	NUM
ftr-435	2914	2	)	)	PUNCT
ftr-435	2914	3	.	.	PUNCT
ftr-435	2915	1	the	the	DET
ftr-435	2915	2	tax	tax	NOUN
ftr-435	2915	3	loss	loss	NOUN
ftr-435	2915	4	caused	cause	VERB
ftr-435	2915	5	by	by	ADP
ftr-435	2915	6	defendant	defendant	NOUN
ftr-435	2915	7	tax	tax	NOUN
ftr-435	2915	8	preparer	preparer	NOUN
ftr-435	2915	9	added	add	VERB
ftr-435	2915	10	up	up	ADP
ftr-435	2915	11	to	to	ADP
ftr-435	2915	12	$	$	SYM
ftr-435	2915	13	7,578,925	7,578,925	NUM
ftr-435	2915	14	,	,	PUNCT
ftr-435	2915	15	so	so	SCONJ
ftr-435	2915	16	the	the	DET
ftr-435	2915	17	punishment	punishment	NOUN
ftr-435	2915	18	totaled	total	VERB
ftr-435	2915	19	121	121	NUM
ftr-435	2915	20	months	month	NOUN
ftr-435	2915	21	.	.	PUNCT
ftr-435	2916	1	the	the	DET
ftr-435	2916	2	court	court	NOUN
ftr-435	2916	3	explained	explain	VERB
ftr-435	2916	4	as	as	SCONJ
ftr-435	2916	5	follows	follow	VERB
ftr-435	2916	6	:	:	PUNCT
ftr-435	2916	7	at	at	ADP
ftr-435	2916	8	the	the	DET
ftr-435	2916	9	sentencing	sentencing	NOUN
ftr-435	2916	10	hearing	hearing	NOUN
ftr-435	2916	11	,	,	PUNCT
ftr-435	2916	12	however	however	ADV
ftr-435	2916	13	,	,	PUNCT
ftr-435	2916	14	mcleod	mcleod	PROPN
ftr-435	2916	15	challenged	challenge	VERB
ftr-435	2916	16	the	the	DET
ftr-435	2916	17	inclusion	inclusion	NOUN
ftr-435	2916	18	of	of	ADP
ftr-435	2916	19	the	the	DET
ftr-435	2916	20	tax	tax	NOUN
ftr-435	2916	21	loss	loss	NOUN
ftr-435	2916	22	resulting	result	VERB
ftr-435	2916	23	from	from	ADP
ftr-435	2916	24	the	the	DET
ftr-435	2916	25	civil	civil	ADJ
ftr-435	2916	26	audit	audit	NOUN
ftr-435	2916	27	and	and	CCONJ
ftr-435	2916	28	disclaimed	disclaim	VERB
ftr-435	2916	29	responsibility	responsibility	NOUN
ftr-435	2916	30	for	for	ADP
ftr-435	2916	31	the	the	DET
ftr-435	2916	32	false	false	ADJ
ftr-435	2916	33	returns	return	NOUN
ftr-435	2916	34	covered	cover	VERB
ftr-435	2916	35	by	by	ADP
ftr-435	2916	36	the	the	DET
ftr-435	2916	37	audit	audit	NOUN
ftr-435	2916	38	.	.	PUNCT
ftr-435	2917	1	he	he	PRON
ftr-435	2917	2	testified	testify	VERB
ftr-435	2917	3	that	that	SCONJ
ftr-435	2917	4	the	the	DET
ftr-435	2917	5	willingness	willingness	NOUN
ftr-435	2917	6	of	of	ADP
ftr-435	2917	7	his	his	PRON
ftr-435	2917	8	employees	employee	NOUN
ftr-435	2917	9	to	to	PART
ftr-435	2917	10	claim	claim	VERB
ftr-435	2917	11	false	false	ADJ
ftr-435	2917	12	deductions	deduction	NOUN
ftr-435	2917	13	could	could	AUX
ftr-435	2917	14	have	have	AUX
ftr-435	2917	15	only	only	ADV
ftr-435	2917	16	resulted	result	VERB
ftr-435	2917	17	from	from	ADP
ftr-435	2917	18	a	a	DET
ftr-435	2917	19	misunderstanding	misunderstanding	NOUN
ftr-435	2917	20	.	.	PUNCT
ftr-435	2918	1	the	the	DET
ftr-435	2918	2	government	government	NOUN
ftr-435	2918	3	rebutted	rebut	VERB
ftr-435	2918	4	mcleod	mcleod	PROPN
ftr-435	2918	5	�	�	PROPN
ftr-435	2918	6	s	s	PART
ftr-435	2918	7	claim	claim	NOUN
ftr-435	2918	8	766	766	NUM
ftr-435	2918	9	florida	florida	PROPN
ftr-435	2918	10	tax	tax	NOUN
ftr-435	2918	11	review	review	NOUN
ftr-435	2918	12	[	[	X
ftr-435	2918	13	vol.5	vol.5	NOUN
ftr-435	2918	14	:	:	PUNCT
ftr-435	2918	15	si	si	X
ftr-435	2918	16	with	with	ADP
ftr-435	2918	17	the	the	DET
ftr-435	2918	18	testimony	testimony	NOUN
ftr-435	2918	19	of	of	ADP
ftr-435	2918	20	an	an	DET
ftr-435	2918	21	irs	irs	PROPN
ftr-435	2918	22	agent	agent	NOUN
ftr-435	2918	23	who	who	PRON
ftr-435	2918	24	testified	testify	VERB
ftr-435	2918	25	that	that	SCONJ
ftr-435	2918	26	the	the	DET
ftr-435	2918	27	employees	employee	NOUN
ftr-435	2918	28	told	tell	VERB
ftr-435	2918	29	him	he	PRON
ftr-435	2918	30	that	that	SCONJ
ftr-435	2918	31	mcleod	mcleod	PROPN
ftr-435	2918	32	taught	teach	VERB
ftr-435	2918	33	them	they	PRON
ftr-435	2918	34	how	how	SCONJ
ftr-435	2918	35	to	to	PART
ftr-435	2918	36	prepare	prepare	VERB
ftr-435	2918	37	returns	return	NOUN
ftr-435	2918	38	:	:	PUNCT
ftr-435	2918	39	to	to	PART
ftr-435	2918	40	assign	assign	VERB
ftr-435	2918	41	the	the	DET
ftr-435	2918	42	client	client	NOUN
ftr-435	2918	43	a	a	DET
ftr-435	2918	44	refund	refund	NOUN
ftr-435	2918	45	that	that	PRON
ftr-435	2918	46	is	be	AUX
ftr-435	2918	47	approximately	approximately	ADV
ftr-435	2918	48	half	half	NOUN
ftr-435	2918	49	of	of	ADP
ftr-435	2918	50	their	their	PRON
ftr-435	2918	51	tax	tax	NOUN
ftr-435	2918	52	due	due	ADJ
ftr-435	2918	53	,	,	PUNCT
ftr-435	2918	54	to	to	PART
ftr-435	2918	55	give	give	VERB
ftr-435	2918	56	clients	client	NOUN
ftr-435	2918	57	charitable	charitable	ADJ
ftr-435	2918	58	deductions	deduction	NOUN
ftr-435	2918	59	equal	equal	ADJ
ftr-435	2918	60	to	to	ADP
ftr-435	2918	61	2002	2002	NUM
ftr-435	2918	62	]	]	PUNCT
ftr-435	2918	63	recent	recent	ADJ
ftr-435	2918	64	developments	development	NOUN
ftr-435	2918	65	in	in	ADP
ftr-435	2918	66	federal	federal	ADJ
ftr-435	2918	67	income	income	NOUN
ftr-435	2918	68	taxation	taxation	NOUN
ftr-435	2918	69	767	767	NUM
ftr-435	2918	70	approximately	approximately	ADV
ftr-435	2918	71	ten	ten	NUM
ftr-435	2918	72	percent	percent	NOUN
ftr-435	2918	73	of	of	ADP
ftr-435	2918	74	their	their	PRON
ftr-435	2918	75	income	income	NOUN
ftr-435	2918	76	,	,	PUNCT
ftr-435	2918	77	and	and	CCONJ
ftr-435	2918	78	to	to	PART
ftr-435	2918	79	use	use	VERB
ftr-435	2918	80	names	name	NOUN
ftr-435	2918	81	of	of	ADP
ftr-435	2918	82	child	child	NOUN
ftr-435	2918	83	care	care	NOUN
ftr-435	2918	84	providers	provider	NOUN
ftr-435	2918	85	from	from	ADP
ftr-435	2918	86	a	a	DET
ftr-435	2918	87	list	list	NOUN
ftr-435	2918	88	mcleod	mcleod	NOUN
ftr-435	2918	89	supplied	supply	VERB
ftr-435	2918	90	,	,	PUNCT
ftr-435	2918	91	names	name	NOUN
ftr-435	2918	92	unknown	unknown	ADJ
ftr-435	2918	93	to	to	ADP
ftr-435	2918	94	the	the	DET
ftr-435	2918	95	taxpayers	taxpayer	NOUN
ftr-435	2918	96	.	.	PUNCT
ftr-435	2919	1	b.	b.	PROPN
ftr-435	2919	2	discovery	discovery	PROPN
ftr-435	2919	3	:	:	PUNCT
ftr-435	2919	4	summonses	summons	NOUN
ftr-435	2919	5	and	and	CCONJ
ftr-435	2919	6	foia	foia	PROPN
ftr-435	2919	7	1	1	NUM
ftr-435	2919	8	.	.	PUNCT
ftr-435	2920	1	depositions	deposition	NOUN
ftr-435	2920	2	in	in	ADP
ftr-435	2920	3	the	the	DET
ftr-435	2920	4	tax	tax	NOUN
ftr-435	2920	5	court	court	NOUN
ftr-435	2920	6	!	!	PUNCT
ftr-435	2921	1	but	but	CCONJ
ftr-435	2921	2	the	the	DET
ftr-435	2921	3	circumstances	circumstance	NOUN
ftr-435	2921	4	were	be	AUX
ftr-435	2921	5	unusual	unusual	ADJ
ftr-435	2921	6	.	.	PUNCT
ftr-435	2922	1	glaxosmithkline	glaxosmithkline	PROPN
ftr-435	2922	2	holdings	holding	NOUN
ftr-435	2922	3	(	(	PUNCT
ftr-435	2922	4	americas	americas	PROPN
ftr-435	2922	5	)	)	PUNCT
ftr-435	2922	6	inc	inc	PROPN
ftr-435	2922	7	.	.	PROPN
ftr-435	2923	1	v.	v.	PROPN
ftr-435	2923	2	commissioner	commissioner	PROPN
ftr-435	2923	3	,	,	PUNCT
ftr-435	2923	4	117	117	NUM
ftr-435	2923	5	t.c	t.c	PROPN
ftr-435	2923	6	.	.	PROPN
ftr-435	2923	7	1	1	NUM
ftr-435	2923	8	(	(	PUNCT
ftr-435	2923	9	7/5/01	7/5/01	NUM
ftr-435	2923	10	)	)	PUNCT
ftr-435	2923	11	.	.	PUNCT
ftr-435	2924	1	the	the	DET
ftr-435	2924	2	joint	joint	ADJ
ftr-435	2924	3	application	application	NOUN
ftr-435	2924	4	of	of	ADP
ftr-435	2924	5	the	the	DET
ftr-435	2924	6	taxpayer	taxpayer	NOUN
ftr-435	2924	7	and	and	CCONJ
ftr-435	2924	8	irs	irs	PROPN
ftr-435	2924	9	to	to	PART
ftr-435	2924	10	perpetuate	perpetuate	VERB
ftr-435	2924	11	taxpayer	taxpayer	PROPN
ftr-435	2924	12	�	�	PROPN
ftr-435	2924	13	s	s	PART
ftr-435	2924	14	officers	officer	NOUN
ftr-435	2924	15	testimony	testimony	NOUN
ftr-435	2924	16	by	by	ADP
ftr-435	2924	17	deposition	deposition	NOUN
ftr-435	2924	18	was	be	AUX
ftr-435	2924	19	granted	grant	VERB
ftr-435	2924	20	even	even	ADV
ftr-435	2924	21	though	though	SCONJ
ftr-435	2924	22	a	a	DET
ftr-435	2924	23	deficiency	deficiency	NOUN
ftr-435	2924	24	notice	notice	NOUN
ftr-435	2924	25	had	have	AUX
ftr-435	2924	26	not	not	PART
ftr-435	2924	27	been	be	AUX
ftr-435	2924	28	issued	issue	VERB
ftr-435	2924	29	.	.	PUNCT
ftr-435	2925	1	the	the	DET
ftr-435	2925	2	matter	matter	NOUN
ftr-435	2925	3	was	be	AUX
ftr-435	2925	4	contentious	contentious	ADJ
ftr-435	2925	5	,	,	PUNCT
ftr-435	2925	6	the	the	DET
ftr-435	2925	7	§	§	PROPN
ftr-435	2925	8	482	482	NUM
ftr-435	2925	9	dispute	dispute	NOUN
ftr-435	2925	10	was	be	AUX
ftr-435	2925	11	likely	likely	ADJ
ftr-435	2925	12	to	to	PART
ftr-435	2925	13	go	go	VERB
ftr-435	2925	14	to	to	ADP
ftr-435	2925	15	trial	trial	NOUN
ftr-435	2925	16	,	,	PUNCT
ftr-435	2925	17	and	and	CCONJ
ftr-435	2925	18	the	the	DET
ftr-435	2925	19	executives	executive	NOUN
ftr-435	2925	20	were	be	AUX
ftr-435	2925	21	foreign	foreign	ADJ
ftr-435	2925	22	residents	resident	NOUN
ftr-435	2925	23	of	of	ADP
ftr-435	2925	24	advanced	advanced	ADJ
ftr-435	2925	25	age	age	NOUN
ftr-435	2925	26	whose	whose	DET
ftr-435	2925	27	testimony	testimony	NOUN
ftr-435	2925	28	was	be	AUX
ftr-435	2925	29	likely	likely	ADJ
ftr-435	2925	30	to	to	PART
ftr-435	2925	31	be	be	AUX
ftr-435	2925	32	lost	lose	VERB
ftr-435	2925	33	.	.	PUNCT
ftr-435	2926	1	finally	finally	ADV
ftr-435	2926	2	,	,	PUNCT
ftr-435	2926	3	there	there	PRON
ftr-435	2926	4	was	be	VERB
ftr-435	2926	5	no	no	DET
ftr-435	2926	6	evidence	evidence	NOUN
ftr-435	2926	7	that	that	SCONJ
ftr-435	2926	8	the	the	DET
ftr-435	2926	9	depositions	deposition	NOUN
ftr-435	2926	10	served	serve	VERB
ftr-435	2926	11	a	a	DET
ftr-435	2926	12	discovery	discovery	NOUN
ftr-435	2926	13	purpose	purpose	NOUN
ftr-435	2926	14	.	.	PUNCT
ftr-435	2927	1	2	2	X
ftr-435	2927	2	.	.	X
ftr-435	2927	3	cavallaro	cavallaro	PROPN
ftr-435	2927	4	v.	v.	PROPN
ftr-435	2927	5	united	united	PROPN
ftr-435	2927	6	states	states	PROPN
ftr-435	2927	7	,	,	PUNCT
ftr-435	2927	8	153	153	NUM
ftr-435	2927	9	f.supp.2d	f.supp.2d	NUM
ftr-435	2927	10	52	52	NUM
ftr-435	2927	11	,	,	PUNCT
ftr-435	2927	12	88	88	NUM
ftr-435	2927	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2927	14	6083	6083	NUM
ftr-435	2927	15	(	(	PUNCT
ftr-435	2927	16	d.	d.	PROPN
ftr-435	2927	17	mass	mass	PROPN
ftr-435	2927	18	.	.	PUNCT
ftr-435	2928	1	7/27/01	7/27/01	NUM
ftr-435	2928	2	)	)	PUNCT
ftr-435	2928	3	.	.	PUNCT
ftr-435	2929	1	a	a	DET
ftr-435	2929	2	summons	summon	NOUN
ftr-435	2929	3	was	be	AUX
ftr-435	2929	4	enforced	enforce	VERB
ftr-435	2929	5	against	against	ADP
ftr-435	2929	6	ernst	ernst	PROPN
ftr-435	2929	7	&	&	CCONJ
ftr-435	2929	8	young	young	PROPN
ftr-435	2929	9	for	for	ADP
ftr-435	2929	10	estate	estate	NOUN
ftr-435	2929	11	planning	planning	NOUN
ftr-435	2929	12	documents	document	NOUN
ftr-435	2929	13	because	because	SCONJ
ftr-435	2929	14	e&y	e&y	PROPN
ftr-435	2929	15	was	be	AUX
ftr-435	2929	16	not	not	PART
ftr-435	2929	17	hired	hire	VERB
ftr-435	2929	18	to	to	PART
ftr-435	2929	19	facilitate	facilitate	VERB
ftr-435	2929	20	communication	communication	NOUN
ftr-435	2929	21	between	between	ADP
ftr-435	2929	22	the	the	DET
ftr-435	2929	23	clients	client	NOUN
ftr-435	2929	24	and	and	CCONJ
ftr-435	2929	25	the	the	DET
ftr-435	2929	26	law	law	NOUN
ftr-435	2929	27	firm	firm	NOUN
ftr-435	2929	28	of	of	ADP
ftr-435	2929	29	hale	hale	PROPN
ftr-435	2929	30	and	and	CCONJ
ftr-435	2929	31	dorr	dorr	PROPN
ftr-435	2929	32	,	,	PUNCT
ftr-435	2929	33	and	and	CCONJ
ftr-435	2929	34	the	the	DET
ftr-435	2929	35	law	law	NOUN
ftr-435	2929	36	firm	firm	NOUN
ftr-435	2929	37	represented	represent	VERB
ftr-435	2929	38	some	some	DET
ftr-435	2929	39	�	�	PROPN
ftr-435	2929	40	but	but	CCONJ
ftr-435	2929	41	not	not	PART
ftr-435	2929	42	all	all	DET
ftr-435	2929	43	�	�	PROPN
ftr-435	2929	44	of	of	ADP
ftr-435	2929	45	the	the	DET
ftr-435	2929	46	parties	party	NOUN
ftr-435	2929	47	represented	represent	VERB
ftr-435	2929	48	by	by	ADP
ftr-435	2929	49	e&y	e&y	PROPN
ftr-435	2929	50	.	.	PUNCT
ftr-435	2930	1	3	3	X
ftr-435	2930	2	.	.	X
ftr-435	2930	3	seawright	seawright	PROPN
ftr-435	2931	1	v.	v.	PROPN
ftr-435	2931	2	commissioner	commissioner	PROPN
ftr-435	2931	3	,	,	PUNCT
ftr-435	2931	4	117	117	NUM
ftr-435	2931	5	t.c	t.c	PROPN
ftr-435	2931	6	.	.	PROPN
ftr-435	2932	1	294	294	NUM
ftr-435	2932	2	(	(	PUNCT
ftr-435	2932	3	12/18/01	12/18/01	NUM
ftr-435	2932	4	)	)	PUNCT
ftr-435	2932	5	.	.	PUNCT
ftr-435	2933	1	judge	judge	PROPN
ftr-435	2933	2	thornton	thornton	PROPN
ftr-435	2933	3	held	hold	VERB
ftr-435	2933	4	that	that	SCONJ
ftr-435	2933	5	§	§	PROPN
ftr-435	2933	6	7602(c	7602(c	NOUN
ftr-435	2933	7	)	)	PUNCT
ftr-435	2933	8	,	,	PUNCT
ftr-435	2933	9	which	which	PRON
ftr-435	2933	10	generally	generally	ADV
ftr-435	2933	11	requires	require	VERB
ftr-435	2933	12	the	the	DET
ftr-435	2933	13	irs	irs	PROPN
ftr-435	2933	14	to	to	PART
ftr-435	2933	15	notify	notify	VERB
ftr-435	2933	16	the	the	DET
ftr-435	2933	17	taxpayer	taxpayer	NOUN
ftr-435	2933	18	before	before	ADP
ftr-435	2933	19	contacting	contact	VERB
ftr-435	2933	20	a	a	DET
ftr-435	2933	21	third	third	ADJ
ftr-435	2933	22	person	person	NOUN
ftr-435	2933	23	in	in	ADP
ftr-435	2933	24	connection	connection	NOUN
ftr-435	2933	25	with	with	ADP
ftr-435	2933	26	examinations	examination	NOUN
ftr-435	2933	27	and	and	CCONJ
ftr-435	2933	28	collections	collection	NOUN
ftr-435	2933	29	,	,	PUNCT
ftr-435	2933	30	does	do	AUX
ftr-435	2933	31	not	not	PART
ftr-435	2933	32	apply	apply	VERB
ftr-435	2933	33	to	to	ADP
ftr-435	2933	34	contacts	contact	NOUN
ftr-435	2933	35	by	by	ADP
ftr-435	2933	36	irs	irs	PROPN
ftr-435	2933	37	trial	trial	NOUN
ftr-435	2933	38	counsel	counsel	NOUN
ftr-435	2933	39	with	with	ADP
ftr-435	2933	40	potential	potential	ADJ
ftr-435	2933	41	witnesses	witness	NOUN
ftr-435	2933	42	in	in	ADP
ftr-435	2933	43	the	the	DET
ftr-435	2933	44	course	course	NOUN
ftr-435	2933	45	of	of	ADP
ftr-435	2933	46	litigation	litigation	NOUN
ftr-435	2933	47	.	.	PUNCT
ftr-435	2934	1	this	this	DET
ftr-435	2934	2	result	result	NOUN
ftr-435	2934	3	is	be	AUX
ftr-435	2934	4	consistent	consistent	ADJ
ftr-435	2934	5	with	with	ADP
ftr-435	2934	6	prop	prop	NOUN
ftr-435	2934	7	.	.	PUNCT
ftr-435	2935	1	reg	reg	NOUN
ftr-435	2935	2	.	.	PUNCT
ftr-435	2936	1	§	§	PROPN
ftr-435	2936	2	301.7602	301.7602	PROPN
ftr-435	2936	3	-	-	SYM
ftr-435	2936	4	2(f)(7	2(f)(7	NUM
ftr-435	2936	5	)	)	PUNCT
ftr-435	2936	6	.	.	PUNCT
ftr-435	2937	1	c.	c.	PROPN
ftr-435	2937	2	litigation	litigation	PROPN
ftr-435	2937	3	costs	cost	VERB
ftr-435	2937	4	1	1	NUM
ftr-435	2937	5	.	.	PUNCT
ftr-435	2938	1	the	the	DET
ftr-435	2938	2	high	high	ADJ
ftr-435	2938	3	price	price	NOUN
ftr-435	2938	4	of	of	ADP
ftr-435	2938	5	excessive	excessive	ADJ
ftr-435	2938	6	zeal	zeal	NOUN
ftr-435	2938	7	in	in	ADP
ftr-435	2938	8	representing	represent	VERB
ftr-435	2938	9	a	a	DET
ftr-435	2938	10	client	client	NOUN
ftr-435	2938	11	.	.	PUNCT
ftr-435	2939	1	johnson	johnson	PROPN
ftr-435	2939	2	v.	v.	PROPN
ftr-435	2939	3	commissioner	commissioner	PROPN
ftr-435	2939	4	,	,	PUNCT
ftr-435	2939	5	116	116	NUM
ftr-435	2939	6	t.c	t.c	PROPN
ftr-435	2939	7	.	.	PROPN
ftr-435	2939	8	111	111	NUM
ftr-435	2939	9	(	(	PUNCT
ftr-435	2939	10	2/27/01	2/27/01	NUM
ftr-435	2939	11	)	)	PUNCT
ftr-435	2939	12	.	.	PUNCT
ftr-435	2940	1	in	in	ADP
ftr-435	2940	2	a	a	DET
ftr-435	2940	3	case	case	NOUN
ftr-435	2940	4	involving	involve	VERB
ftr-435	2940	5	defense	defense	NOUN
ftr-435	2940	6	of	of	ADP
ftr-435	2940	7	a	a	DET
ftr-435	2940	8	sham	sham	ADJ
ftr-435	2940	9	trust	trust	NOUN
ftr-435	2940	10	arrangement	arrangement	NOUN
ftr-435	2940	11	,	,	PUNCT
ftr-435	2940	12	judge	judge	PROPN
ftr-435	2940	13	cohen	cohen	PROPN
ftr-435	2940	14	imposed	impose	VERB
ftr-435	2940	15	sanctions	sanction	NOUN
ftr-435	2940	16	and	and	CCONJ
ftr-435	2940	17	costs	cost	NOUN
ftr-435	2940	18	under	under	ADP
ftr-435	2940	19	§	§	PROPN
ftr-435	2940	20	6673	6673	NUM
ftr-435	2940	21	in	in	ADP
ftr-435	2940	22	the	the	DET
ftr-435	2940	23	amount	amount	NOUN
ftr-435	2940	24	of	of	ADP
ftr-435	2940	25	$	$	SYM
ftr-435	2940	26	8,587.50	8,587.50	NUM
ftr-435	2940	27	of	of	ADP
ftr-435	2940	28	irs	irs	PROPN
ftr-435	2940	29	counsel	counsel	NOUN
ftr-435	2940	30	expenses	expense	NOUN
ftr-435	2940	31	[	[	X
ftr-435	2940	32	at	at	ADP
ftr-435	2940	33	$	$	SYM
ftr-435	2940	34	150	150	NUM
ftr-435	2940	35	per	per	ADP
ftr-435	2940	36	hour	hour	NOUN
ftr-435	2940	37	]	]	PUNCT
ftr-435	2940	38	and	and	CCONJ
ftr-435	2940	39	$	$	SYM
ftr-435	2940	40	807.06	807.06	NUM
ftr-435	2940	41	of	of	ADP
ftr-435	2940	42	expenses	expense	NOUN
ftr-435	2940	43	against	against	ADP
ftr-435	2940	44	taxpayer	taxpayer	PROPN
ftr-435	2940	45	�	�	PROPN
ftr-435	2940	46	s	s	PART
ftr-435	2940	47	counsel	counsel	NOUN
ftr-435	2940	48	[	[	X
ftr-435	2940	49	joe	joe	PROPN
ftr-435	2940	50	alfred	alfred	PROPN
ftr-435	2940	51	izen	izen	PROPN
ftr-435	2940	52	,	,	PUNCT
ftr-435	2940	53	jr	jr	PROPN
ftr-435	2940	54	.	.	PROPN
ftr-435	2940	55	]	]	X
ftr-435	2940	56	,	,	PUNCT
ftr-435	2940	57	who	who	PRON
ftr-435	2940	58	was	be	AUX
ftr-435	2940	59	described	describe	VERB
ftr-435	2940	60	,	,	PUNCT
ftr-435	2940	61	with	with	ADP
ftr-435	2940	62	citations	citation	NOUN
ftr-435	2940	63	to	to	ADP
ftr-435	2940	64	prior	prior	ADJ
ftr-435	2940	65	cases	case	NOUN
ftr-435	2940	66	,	,	PUNCT
ftr-435	2940	67	as	as	ADP
ftr-435	2940	68	�	�	NOUN
ftr-435	2940	69	having	have	VERB
ftr-435	2940	70	a	a	DET
ftr-435	2940	71	long	long	ADJ
ftr-435	2940	72	history	history	NOUN
ftr-435	2940	73	of	of	ADP
ftr-435	2940	74	involvement	involvement	NOUN
ftr-435	2940	75	with	with	ADP
ftr-435	2940	76	sham	sham	PROPN
ftr-435	2940	77	trusts	trust	NOUN
ftr-435	2940	78	�	�	PROPN
ftr-435	2940	79	for	for	ADP
ftr-435	2940	80	multiplying	multiply	VERB
ftr-435	2940	81	the	the	DET
ftr-435	2940	82	proceedings	proceeding	NOUN
ftr-435	2940	83	�	�	VERB
ftr-435	2940	84	unreasonably	unreasonably	ADV
ftr-435	2940	85	and	and	CCONJ
ftr-435	2940	86	vexatiously	vexatiously	ADV
ftr-435	2940	87	�	�	VERB
ftr-435	2940	88	by	by	ADP
ftr-435	2940	89	�	�	PROPN
ftr-435	2940	90	pursu[ing	pursu[ing	NOUN
ftr-435	2940	91	]	]	PUNCT
ftr-435	2940	92	claims	claim	NOUN
ftr-435	2940	93	that	that	PRON
ftr-435	2940	94	have	have	AUX
ftr-435	2940	95	been	be	AUX
ftr-435	2940	96	rejected	reject	VERB
ftr-435	2940	97	so	so	ADV
ftr-435	2940	98	frequently	frequently	ADV
ftr-435	2940	99	that	that	SCONJ
ftr-435	2940	100	they	they	PRON
ftr-435	2940	101	are	be	AUX
ftr-435	2940	102	�	�	X
ftr-435	2940	103	entirely	entirely	ADV
ftr-435	2940	104	without	without	ADP
ftr-435	2940	105	colorable	colorable	ADJ
ftr-435	2940	106	pretext	pretext	NOUN
ftr-435	2940	107	or	or	CCONJ
ftr-435	2940	108	basis	basis	NOUN
ftr-435	2940	109	and	and	CCONJ
ftr-435	2940	110	are	be	AUX
ftr-435	2940	111	taken	take	VERB
ftr-435	2940	112	for	for	ADP
ftr-435	2940	113	reasons	reason	NOUN
ftr-435	2940	114	of	of	ADP
ftr-435	2940	115	harassment	harassment	NOUN
ftr-435	2940	116	or	or	CCONJ
ftr-435	2940	117	delay	delay	NOUN
ftr-435	2940	118	or	or	CCONJ
ftr-435	2940	119	for	for	ADP
ftr-435	2940	120	other	other	ADJ
ftr-435	2940	121	improper	improper	ADJ
ftr-435	2940	122	purposes	purpose	NOUN
ftr-435	2940	123	�	�	NOUN
ftr-435	2940	124	�	�	PROPN
ftr-435	2940	125	and	and	CCONJ
ftr-435	2940	126	by	by	ADP
ftr-435	2940	127	�	�	PROPN
ftr-435	2940	128	chronic	chronic	ADJ
ftr-435	2940	129	failure	failure	NOUN
ftr-435	2940	130	to	to	PART
ftr-435	2940	131	comply	comply	VERB
ftr-435	2940	132	with	with	ADP
ftr-435	2940	133	discovery	discovery	NOUN
ftr-435	2940	134	orders	order	NOUN
ftr-435	2940	135	.	.	PUNCT
ftr-435	2941	1	�	�	PROPN
ftr-435	2941	2	768	768	NUM
ftr-435	2941	3	florida	florida	PROPN
ftr-435	2941	4	tax	tax	NOUN
ftr-435	2941	5	review	review	NOUN
ftr-435	2941	6	[	[	X
ftr-435	2941	7	vol.5	vol.5	NOUN
ftr-435	2941	8	:	:	PUNCT
ftr-435	2941	9	si	si	PROPN
ftr-435	2941	10	2	2	NUM
ftr-435	2941	11	.	.	X
ftr-435	2941	12	request	request	NOUN
ftr-435	2941	13	that	that	PRON
ftr-435	2941	14	appeals	appeal	VERB
ftr-435	2941	15	conference	conference	NOUN
ftr-435	2941	16	if	if	SCONJ
ftr-435	2941	17	you	you	PRON
ftr-435	2941	18	expect	expect	VERB
ftr-435	2941	19	to	to	PART
ftr-435	2941	20	prevail	prevail	VERB
ftr-435	2941	21	and	and	CCONJ
ftr-435	2941	22	want	want	VERB
ftr-435	2941	23	to	to	PART
ftr-435	2941	24	collect	collect	VERB
ftr-435	2941	25	attorney	attorney	NOUN
ftr-435	2941	26	�	�	PROPN
ftr-435	2941	27	s	s	PART
ftr-435	2941	28	fees	fee	NOUN
ftr-435	2941	29	.	.	PUNCT
ftr-435	2942	1	haas	haas	PROPN
ftr-435	2942	2	&	&	CCONJ
ftr-435	2942	3	associates	associates	PROPN
ftr-435	2942	4	accountancy	accountancy	PROPN
ftr-435	2942	5	corp	corp	PROPN
ftr-435	2942	6	.	.	PROPN
ftr-435	2943	1	v.	v.	PROPN
ftr-435	2943	2	commissioner	commissioner	PROPN
ftr-435	2943	3	,	,	PUNCT
ftr-435	2943	4	117	117	NUM
ftr-435	2943	5	t.c	t.c	PROPN
ftr-435	2943	6	.	.	PROPN
ftr-435	2943	7	48	48	NUM
ftr-435	2943	8	(	(	PUNCT
ftr-435	2943	9	8/10/01	8/10/01	NOUN
ftr-435	2943	10	)	)	PUNCT
ftr-435	2943	11	.	.	PUNCT
ftr-435	2944	1	the	the	DET
ftr-435	2944	2	taxpayer	taxpayer	NOUN
ftr-435	2944	3	substantially	substantially	ADV
ftr-435	2944	4	prevailed	prevail	VERB
ftr-435	2944	5	on	on	ADP
ftr-435	2944	6	the	the	DET
ftr-435	2944	7	merits	merit	NOUN
ftr-435	2944	8	in	in	ADP
ftr-435	2944	9	a	a	DET
ftr-435	2944	10	deficiency	deficiency	NOUN
ftr-435	2944	11	proceeding	proceeding	NOUN
ftr-435	2944	12	and	and	CCONJ
ftr-435	2944	13	sought	seek	VERB
ftr-435	2944	14	attorney	attorney	NOUN
ftr-435	2944	15	�	�	PROPN
ftr-435	2944	16	s	s	PART
ftr-435	2944	17	fees	fee	NOUN
ftr-435	2944	18	.	.	PUNCT
ftr-435	2945	1	in	in	ADP
ftr-435	2945	2	the	the	DET
ftr-435	2945	3	deficiency	deficiency	NOUN
ftr-435	2945	4	proceeding	proceeding	NOUN
ftr-435	2945	5	,	,	PUNCT
ftr-435	2945	6	the	the	DET
ftr-435	2945	7	taxpayer	taxpayer	NOUN
ftr-435	2945	8	failed	fail	VERB
ftr-435	2945	9	to	to	PART
ftr-435	2945	10	request	request	VERB
ftr-435	2945	11	an	an	DET
ftr-435	2945	12	appeals	appeal	NOUN
ftr-435	2945	13	conference	conference	NOUN
ftr-435	2945	14	,	,	PUNCT
ftr-435	2945	15	but	but	CCONJ
ftr-435	2945	16	did	do	AUX
ftr-435	2945	17	make	make	VERB
ftr-435	2945	18	a	a	DET
ftr-435	2945	19	�	�	NOUN
ftr-435	2945	20	qualified	qualify	VERB
ftr-435	2945	21	offer	offer	VERB
ftr-435	2945	22	�	�	PROPN
ftr-435	2945	23	pursuant	pursuant	ADJ
ftr-435	2945	24	to	to	ADP
ftr-435	2945	25	§	§	PROPN
ftr-435	2945	26	§	§	PROPN
ftr-435	2945	27	7430(c)(4)(e	7430(c)(4)(e	NUM
ftr-435	2945	28	)	)	PUNCT
ftr-435	2946	1	[	[	X
ftr-435	2946	2	which	which	PRON
ftr-435	2946	3	deems	deem	VERB
ftr-435	2946	4	the	the	DET
ftr-435	2946	5	taxpayer	taxpayer	NOUN
ftr-435	2946	6	to	to	PART
ftr-435	2946	7	have	have	AUX
ftr-435	2946	8	substantially	substantially	ADV
ftr-435	2946	9	prevailed	prevail	VERB
ftr-435	2946	10	if	if	SCONJ
ftr-435	2946	11	the	the	DET
ftr-435	2946	12	deficiency	deficiency	NOUN
ftr-435	2946	13	is	be	AUX
ftr-435	2946	14	determined	determine	VERB
ftr-435	2946	15	to	to	PART
ftr-435	2946	16	be	be	AUX
ftr-435	2946	17	less	less	ADJ
ftr-435	2946	18	than	than	ADP
ftr-435	2946	19	the	the	DET
ftr-435	2946	20	offer	offer	NOUN
ftr-435	2946	21	]	]	PUNCT
ftr-435	2946	22	.	.	PUNCT
ftr-435	2947	1	the	the	DET
ftr-435	2947	2	tax	tax	NOUN
ftr-435	2947	3	court	court	NOUN
ftr-435	2947	4	(	(	PUNCT
ftr-435	2947	5	judge	judge	NOUN
ftr-435	2947	6	swift	swift	PROPN
ftr-435	2947	7	)	)	PUNCT
ftr-435	2947	8	held	hold	VERB
ftr-435	2947	9	that	that	SCONJ
ftr-435	2947	10	,	,	PUNCT
ftr-435	2947	11	consistent	consistent	ADJ
ftr-435	2947	12	with	with	ADP
ftr-435	2947	13	reg	reg	NOUN
ftr-435	2947	14	.	.	PUNCT
ftr-435	2948	1	§	§	PROPN
ftr-435	2948	2	301.7430	301.7430	PROPN
ftr-435	2948	3	-	-	SYM
ftr-435	2948	4	1(b)(1	1(b)(1	NUM
ftr-435	2948	5	)	)	PUNCT
ftr-435	2948	6	,	,	PUNCT
ftr-435	2948	7	failure	failure	NOUN
ftr-435	2948	8	to	to	PART
ftr-435	2948	9	request	request	VERB
ftr-435	2948	10	an	an	DET
ftr-435	2948	11	appeals	appeal	NOUN
ftr-435	2948	12	conference	conference	NOUN
ftr-435	2948	13	was	be	AUX
ftr-435	2948	14	,	,	PUNCT
ftr-435	2948	15	on	on	ADP
ftr-435	2948	16	the	the	DET
ftr-435	2948	17	facts	fact	NOUN
ftr-435	2948	18	,	,	PUNCT
ftr-435	2948	19	a	a	DET
ftr-435	2948	20	failure	failure	NOUN
ftr-435	2948	21	to	to	ADP
ftr-435	2948	22	exhaust	exhaust	ADJ
ftr-435	2948	23	administrative	administrative	ADJ
ftr-435	2948	24	remedies	remedy	NOUN
ftr-435	2948	25	barring	bar	VERB
ftr-435	2948	26	recovery	recovery	NOUN
ftr-435	2948	27	of	of	ADP
ftr-435	2948	28	attorney	attorney	NOUN
ftr-435	2948	29	�	�	PROPN
ftr-435	2948	30	s	s	PART
ftr-435	2948	31	fees	fee	NOUN
ftr-435	2948	32	.	.	PUNCT
ftr-435	2949	1	making	make	VERB
ftr-435	2949	2	a	a	DET
ftr-435	2949	3	�	�	NOUN
ftr-435	2949	4	qualified	qualify	VERB
ftr-435	2949	5	offer	offer	VERB
ftr-435	2949	6	�	�	PROPN
ftr-435	2949	7	under	under	ADP
ftr-435	2949	8	§	§	PROPN
ftr-435	2949	9	7430(c)(4)(e	7430(c)(4)(e	NUM
ftr-435	2949	10	)	)	PUNCT
ftr-435	2949	11	does	do	AUX
ftr-435	2949	12	not	not	PART
ftr-435	2949	13	in	in	ADP
ftr-435	2949	14	and	and	CCONJ
ftr-435	2949	15	of	of	ADP
ftr-435	2949	16	itself	itself	PRON
ftr-435	2949	17	constitute	constitute	VERB
ftr-435	2949	18	an	an	DET
ftr-435	2949	19	exhaustion	exhaustion	NOUN
ftr-435	2949	20	of	of	ADP
ftr-435	2949	21	administrative	administrative	ADJ
ftr-435	2949	22	remedies	remedy	NOUN
ftr-435	2949	23	.	.	PUNCT
ftr-435	2950	1	d.	d.	PROPN
ftr-435	2950	2	statutory	statutory	PROPN
ftr-435	2950	3	notice	notice	PROPN
ftr-435	2950	4	1	1	NUM
ftr-435	2950	5	.	.	PUNCT
ftr-435	2951	1	an	an	DET
ftr-435	2951	2	optional	optional	ADJ
ftr-435	2951	3	statutory	statutory	ADJ
ftr-435	2951	4	provision	provision	NOUN
ftr-435	2951	5	?	?	PUNCT
ftr-435	2952	1	rochelle	rochelle	PROPN
ftr-435	2952	2	v.	v.	PROPN
ftr-435	2952	3	commissioner	commissioner	PROPN
ftr-435	2952	4	,	,	PUNCT
ftr-435	2952	5	116	116	NUM
ftr-435	2952	6	t.c	t.c	PROPN
ftr-435	2952	7	.	.	PROPN
ftr-435	2952	8	356	356	NUM
ftr-435	2952	9	(	(	PUNCT
ftr-435	2952	10	5/24/01	5/24/01	NUM
ftr-435	2952	11	)	)	PUNCT
ftr-435	2952	12	.	.	PUNCT
ftr-435	2953	1	section	section	NOUN
ftr-435	2953	2	3463(a	3463(a	NUM
ftr-435	2953	3	)	)	PUNCT
ftr-435	2953	4	of	of	ADP
ftr-435	2953	5	the	the	DET
ftr-435	2953	6	irs	irs	PROPN
ftr-435	2953	7	restructuring	restructuring	NOUN
ftr-435	2953	8	and	and	CCONJ
ftr-435	2953	9	reform	reform	NOUN
ftr-435	2953	10	act	act	NOUN
ftr-435	2953	11	of	of	ADP
ftr-435	2953	12	1998	1998	NUM
ftr-435	2953	13	,	,	PUNCT
ftr-435	2953	14	an	an	DET
ftr-435	2953	15	unmodified	unmodified	ADJ
ftr-435	2953	16	provision	provision	NOUN
ftr-435	2953	17	,	,	PUNCT
ftr-435	2953	18	states	state	VERB
ftr-435	2953	19	that	that	SCONJ
ftr-435	2953	20	the	the	DET
ftr-435	2953	21	irs	irs	PROPN
ftr-435	2953	22	�	�	PROPN
ftr-435	2953	23	shall	shall	AUX
ftr-435	2953	24	include	include	VERB
ftr-435	2953	25	on	on	ADP
ftr-435	2953	26	each	each	DET
ftr-435	2953	27	notice	notice	NOUN
ftr-435	2953	28	of	of	ADP
ftr-435	2953	29	deficiency	deficiency	NOUN
ftr-435	2953	30	.	.	PUNCT
ftr-435	2953	31	.	.	PUNCT
ftr-435	2953	32	.	.	PUNCT
ftr-435	2954	1	the	the	DET
ftr-435	2954	2	date	date	NOUN
ftr-435	2954	3	determined	determine	VERB
ftr-435	2954	4	by	by	ADP
ftr-435	2954	5	[	[	X
ftr-435	2954	6	the	the	DET
ftr-435	2954	7	irs	irs	PROPN
ftr-435	2954	8	]	]	PUNCT
ftr-435	2954	9	as	as	ADP
ftr-435	2954	10	the	the	DET
ftr-435	2954	11	last	last	ADJ
ftr-435	2954	12	day	day	NOUN
ftr-435	2954	13	on	on	ADP
ftr-435	2954	14	which	which	PRON
ftr-435	2954	15	the	the	DET
ftr-435	2954	16	taxpayer	taxpayer	NOUN
ftr-435	2954	17	may	may	AUX
ftr-435	2954	18	file	file	VERB
ftr-435	2954	19	a	a	DET
ftr-435	2954	20	petition	petition	NOUN
ftr-435	2954	21	in	in	ADP
ftr-435	2954	22	the	the	DET
ftr-435	2954	23	tax	tax	NOUN
ftr-435	2954	24	court	court	NOUN
ftr-435	2954	25	.	.	PUNCT
ftr-435	2955	1	�	�	PROPN
ftr-435	2956	1	the	the	DET
ftr-435	2956	2	taxpayer	taxpayer	NOUN
ftr-435	2956	3	received	receive	VERB
ftr-435	2956	4	an	an	DET
ftr-435	2956	5	otherwise	otherwise	ADV
ftr-435	2956	6	valid	valid	ADJ
ftr-435	2956	7	deficiency	deficiency	NOUN
ftr-435	2956	8	notice	notice	NOUN
ftr-435	2956	9	that	that	PRON
ftr-435	2956	10	omitted	omit	VERB
ftr-435	2956	11	the	the	DET
ftr-435	2956	12	last	last	ADJ
ftr-435	2956	13	date	date	NOUN
ftr-435	2956	14	for	for	ADP
ftr-435	2956	15	filing	file	VERB
ftr-435	2956	16	a	a	DET
ftr-435	2956	17	tax	tax	NOUN
ftr-435	2956	18	court	court	NOUN
ftr-435	2956	19	petition	petition	NOUN
ftr-435	2956	20	and	and	CCONJ
ftr-435	2956	21	filed	file	VERB
ftr-435	2956	22	his	his	PRON
ftr-435	2956	23	petition	petition	NOUN
ftr-435	2956	24	56	56	NUM
ftr-435	2956	25	days	day	NOUN
ftr-435	2956	26	late	late	ADV
ftr-435	2956	27	.	.	PUNCT
ftr-435	2957	1	in	in	ADP
ftr-435	2957	2	a	a	DET
ftr-435	2957	3	reviewed	review	VERB
ftr-435	2957	4	opinion	opinion	NOUN
ftr-435	2957	5	(	(	PUNCT
ftr-435	2957	6	10	10	NUM
ftr-435	2957	7	-	-	SYM
ftr-435	2957	8	6	6	NUM
ftr-435	2957	9	)	)	PUNCT
ftr-435	2957	10	by	by	ADP
ftr-435	2957	11	judge	judge	PROPN
ftr-435	2957	12	vasquez	vasquez	PROPN
ftr-435	2957	13	,	,	PUNCT
ftr-435	2957	14	the	the	DET
ftr-435	2957	15	tax	tax	NOUN
ftr-435	2957	16	court	court	NOUN
ftr-435	2957	17	held	hold	VERB
ftr-435	2957	18	that	that	SCONJ
ftr-435	2957	19	the	the	DET
ftr-435	2957	20	deficiency	deficiency	NOUN
ftr-435	2957	21	notice	notice	NOUN
ftr-435	2957	22	nevertheless	nevertheless	ADV
ftr-435	2957	23	was	be	AUX
ftr-435	2957	24	valid	valid	ADJ
ftr-435	2957	25	and	and	CCONJ
ftr-435	2957	26	dismissed	dismiss	VERB
ftr-435	2957	27	the	the	DET
ftr-435	2957	28	taxpayer	taxpayer	PROPN
ftr-435	2957	29	�	�	PROPN
ftr-435	2957	30	s	s	PART
ftr-435	2957	31	untimely	untimely	ADJ
ftr-435	2957	32	petition	petition	NOUN
ftr-435	2957	33	.	.	PUNCT
ftr-435	2958	1	the	the	DET
ftr-435	2958	2	court	court	NOUN
ftr-435	2958	3	held	hold	VERB
ftr-435	2958	4	that	that	SCONJ
ftr-435	2958	5	§	§	PROPN
ftr-435	2958	6	6213(a	6213(a	NOUN
ftr-435	2958	7	)	)	PUNCT
ftr-435	2959	1	[	[	X
ftr-435	2959	2	providing	provide	VERB
ftr-435	2959	3	that	that	SCONJ
ftr-435	2959	4	a	a	DET
ftr-435	2959	5	petition	petition	NOUN
ftr-435	2959	6	filed	file	VERB
ftr-435	2959	7	by	by	ADP
ftr-435	2959	8	the	the	DET
ftr-435	2959	9	date	date	NOUN
ftr-435	2959	10	indicated	indicate	VERB
ftr-435	2959	11	on	on	ADP
ftr-435	2959	12	the	the	DET
ftr-435	2959	13	deficiency	deficiency	NOUN
ftr-435	2959	14	notice	notice	NOUN
ftr-435	2959	15	as	as	SCONJ
ftr-435	2959	16	the	the	DET
ftr-435	2959	17	last	last	ADJ
ftr-435	2959	18	date	date	NOUN
ftr-435	2959	19	is	be	AUX
ftr-435	2959	20	timely	timely	ADJ
ftr-435	2959	21	]	]	PUNCT
ftr-435	2959	22	does	do	AUX
ftr-435	2959	23	not	not	PART
ftr-435	2959	24	result	result	VERB
ftr-435	2959	25	in	in	ADP
ftr-435	2959	26	unlimited	unlimited	ADJ
ftr-435	2959	27	time	time	NOUN
ftr-435	2959	28	to	to	PART
ftr-435	2959	29	file	file	VERB
ftr-435	2959	30	a	a	DET
ftr-435	2959	31	petition	petition	NOUN
ftr-435	2959	32	if	if	SCONJ
ftr-435	2959	33	no	no	DET
ftr-435	2959	34	due	due	ADJ
ftr-435	2959	35	date	date	NOUN
ftr-435	2959	36	is	be	AUX
ftr-435	2959	37	specified	specify	VERB
ftr-435	2959	38	.	.	PUNCT
ftr-435	2960	1	the	the	DET
ftr-435	2960	2	taxpayer	taxpayer	NOUN
ftr-435	2960	3	was	be	AUX
ftr-435	2960	4	not	not	PART
ftr-435	2960	5	confused	confused	ADJ
ftr-435	2960	6	,	,	PUNCT
ftr-435	2960	7	misled	mislead	VERB
ftr-435	2960	8	,	,	PUNCT
ftr-435	2960	9	or	or	CCONJ
ftr-435	2960	10	prejudiced	prejudice	VERB
ftr-435	2960	11	by	by	ADP
ftr-435	2960	12	the	the	DET
ftr-435	2960	13	notice	notice	NOUN
ftr-435	2960	14	or	or	CCONJ
ftr-435	2960	15	the	the	DET
ftr-435	2960	16	absence	absence	NOUN
ftr-435	2960	17	of	of	ADP
ftr-435	2960	18	a	a	DET
ftr-435	2960	19	specified	specified	ADJ
ftr-435	2960	20	petition	petition	NOUN
ftr-435	2960	21	filing	filing	NOUN
ftr-435	2960	22	date	date	NOUN
ftr-435	2960	23	.	.	PUNCT
ftr-435	2961	1	�	�	PROPN
ftr-435	2961	2	judge	judge	PROPN
ftr-435	2961	3	chabot	chabot	PROPN
ftr-435	2961	4	(	(	PUNCT
ftr-435	2961	5	joined	join	VERB
ftr-435	2961	6	by	by	ADP
ftr-435	2961	7	gale	gale	NOUN
ftr-435	2961	8	and	and	CCONJ
ftr-435	2961	9	marvell	marvell	PROPN
ftr-435	2961	10	)	)	PUNCT
ftr-435	2961	11	dissented	dissent	VERB
ftr-435	2961	12	,	,	PUNCT
ftr-435	2961	13	basically	basically	ADV
ftr-435	2961	14	on	on	ADP
ftr-435	2961	15	the	the	DET
ftr-435	2961	16	grounds	ground	NOUN
ftr-435	2961	17	that	that	PRON
ftr-435	2961	18	�	�	PROPN
ftr-435	2961	19	shall	shall	AUX
ftr-435	2961	20	�	�	PROPN
ftr-435	2961	21	means	mean	VERB
ftr-435	2961	22	�	�	PROPN
ftr-435	2961	23	shall	shall	AUX
ftr-435	2961	24	�	�	PROPN
ftr-435	2961	25	and	and	CCONJ
ftr-435	2961	26	�	�	PROPN
ftr-435	2961	27	each	each	PRON
ftr-435	2961	28	�	�	PROPN
ftr-435	2961	29	means	mean	VERB
ftr-435	2961	30	�	�	PROPN
ftr-435	2961	31	each	each	DET
ftr-435	2961	32	�	�	PROPN
ftr-435	2961	33	and	and	CCONJ
ftr-435	2961	34	that	that	DET
ftr-435	2961	35	failure	failure	NOUN
ftr-435	2961	36	to	to	PART
ftr-435	2961	37	do	do	AUX
ftr-435	2961	38	what	what	PRON
ftr-435	2961	39	the	the	DET
ftr-435	2961	40	irs	irs	PROPN
ftr-435	2961	41	is	be	AUX
ftr-435	2961	42	directed	direct	VERB
ftr-435	2961	43	to	to	PART
ftr-435	2961	44	do	do	VERB
ftr-435	2961	45	must	must	AUX
ftr-435	2961	46	have	have	VERB
ftr-435	2961	47	consequences	consequence	NOUN
ftr-435	2961	48	,	,	PUNCT
ftr-435	2961	49	specifically	specifically	ADV
ftr-435	2961	50	,	,	PUNCT
ftr-435	2961	51	rendering	render	VERB
ftr-435	2961	52	the	the	DET
ftr-435	2961	53	deficiency	deficiency	NOUN
ftr-435	2961	54	notice	notice	NOUN
ftr-435	2961	55	invalid	invalid	ADJ
ftr-435	2961	56	.	.	PUNCT
ftr-435	2962	1	judge	judge	PROPN
ftr-435	2962	2	swift	swift	PROPN
ftr-435	2962	3	would	would	AUX
ftr-435	2962	4	have	have	AUX
ftr-435	2962	5	found	find	VERB
ftr-435	2962	6	the	the	DET
ftr-435	2962	7	notice	notice	NOUN
ftr-435	2962	8	valid	valid	ADJ
ftr-435	2962	9	but	but	CCONJ
ftr-435	2962	10	would	would	AUX
ftr-435	2962	11	have	have	AUX
ftr-435	2962	12	allowed	allow	VERB
ftr-435	2962	13	a	a	DET
ftr-435	2962	14	�	�	NOUN
ftr-435	2962	15	reasonable	reasonable	ADJ
ftr-435	2962	16	extension	extension	NOUN
ftr-435	2962	17	�	�	PROPN
ftr-435	2962	18	of	of	ADP
ftr-435	2962	19	time	time	NOUN
ftr-435	2962	20	to	to	PART
ftr-435	2962	21	file	file	VERB
ftr-435	2962	22	as	as	ADP
ftr-435	2962	23	the	the	DET
ftr-435	2962	24	consequence	consequence	NOUN
ftr-435	2962	25	of	of	ADP
ftr-435	2962	26	noncompliance	noncompliance	NOUN
ftr-435	2962	27	with	with	ADP
ftr-435	2962	28	§	§	PROPN
ftr-435	2962	29	3463(a	3463(a	NUM
ftr-435	2962	30	)	)	PUNCT
ftr-435	2962	31	of	of	ADP
ftr-435	2962	32	the	the	DET
ftr-435	2962	33	1998	1998	NUM
ftr-435	2962	34	act	act	NOUN
ftr-435	2962	35	and	and	CCONJ
ftr-435	2962	36	would	would	AUX
ftr-435	2962	37	have	have	AUX
ftr-435	2962	38	found	find	VERB
ftr-435	2962	39	the	the	DET
ftr-435	2962	40	petition	petition	NOUN
ftr-435	2962	41	timely	timely	ADV
ftr-435	2962	42	.	.	PUNCT
ftr-435	2963	1	judges	judge	NOUN
ftr-435	2963	2	foley	foley	PROPN
ftr-435	2963	3	and	and	CCONJ
ftr-435	2963	4	colvin	colvin	PROPN
ftr-435	2963	5	would	would	AUX
ftr-435	2963	6	have	have	AUX
ftr-435	2963	7	found	find	VERB
ftr-435	2963	8	that	that	SCONJ
ftr-435	2963	9	the	the	DET
ftr-435	2963	10	deficiency	deficiency	NOUN
ftr-435	2963	11	notice	notice	NOUN
ftr-435	2963	12	was	be	AUX
ftr-435	2963	13	valid	valid	ADJ
ftr-435	2963	14	,	,	PUNCT
ftr-435	2963	15	but	but	CCONJ
ftr-435	2963	16	that	that	SCONJ
ftr-435	2963	17	there	there	PRON
ftr-435	2963	18	was	be	VERB
ftr-435	2963	19	no	no	DET
ftr-435	2963	20	outside	outside	ADJ
ftr-435	2963	21	date	date	NOUN
ftr-435	2963	22	for	for	ADP
ftr-435	2963	23	filing	file	VERB
ftr-435	2963	24	a	a	DET
ftr-435	2963	25	petition	petition	NOUN
ftr-435	2963	26	.	.	PUNCT
ftr-435	2964	1	e.	e.	PROPN
ftr-435	2964	2	statute	statute	PROPN
ftr-435	2964	3	of	of	ADP
ftr-435	2964	4	limitations	limitation	NOUN
ftr-435	2964	5	1	1	NUM
ftr-435	2964	6	.	.	PUNCT
ftr-435	2964	7	final	final	ADJ
ftr-435	2964	8	regulations	regulation	NOUN
ftr-435	2964	9	under	under	ADP
ftr-435	2964	10	§	§	PROPN
ftr-435	2964	11	7502	7502	NUM
ftr-435	2964	12	relating	relate	VERB
ftr-435	2964	13	to	to	ADP
ftr-435	2964	14	the	the	DET
ftr-435	2964	15	treatment	treatment	NOUN
ftr-435	2964	16	of	of	ADP
ftr-435	2964	17	a	a	DET
ftr-435	2964	18	timely	timely	ADJ
ftr-435	2964	19	mailing	mailing	NOUN
ftr-435	2964	20	as	as	ADP
ftr-435	2964	21	a	a	DET
ftr-435	2964	22	timely	timely	ADJ
ftr-435	2964	23	filing	filing	NOUN
ftr-435	2964	24	.	.	PUNCT
ftr-435	2965	1	t.d	t.d	PROPN
ftr-435	2965	2	.	.	PROPN
ftr-435	2965	3	8932	8932	NUM
ftr-435	2965	4	,	,	PUNCT
ftr-435	2965	5	timely	timely	ADV
ftr-435	2965	6	mailing	mailing	NOUN
ftr-435	2965	7	treated	treat	VERB
ftr-435	2965	8	as	as	ADP
ftr-435	2965	9	2002	2002	NUM
ftr-435	2965	10	]	]	PUNCT
ftr-435	2965	11	recent	recent	ADJ
ftr-435	2965	12	developments	development	NOUN
ftr-435	2965	13	in	in	ADP
ftr-435	2965	14	federal	federal	ADJ
ftr-435	2965	15	income	income	NOUN
ftr-435	2965	16	taxation	taxation	NOUN
ftr-435	2965	17	769	769	NUM
ftr-435	2965	18	timely	timely	ADV
ftr-435	2965	19	filed	file	VERB
ftr-435	2965	20	/	/	SYM
ftr-435	2965	21	electronic	electronic	ADJ
ftr-435	2965	22	postmark	postmark	NOUN
ftr-435	2965	23	,	,	PUNCT
ftr-435	2965	24	66	66	NUM
ftr-435	2965	25	f.r	f.r	NOUN
ftr-435	2965	26	.	.	NOUN
ftr-435	2965	27	2257	2257	NUM
ftr-435	2965	28	(	(	PUNCT
ftr-435	2965	29	1/11/01	1/11/01	NUM
ftr-435	2965	30	)	)	PUNCT
ftr-435	2965	31	.	.	PUNCT
ftr-435	2966	1	under	under	ADP
ftr-435	2966	2	amended	amend	VERB
ftr-435	2966	3	reg	reg	NOUN
ftr-435	2966	4	.	.	PUNCT
ftr-435	2967	1	§	§	PROPN
ftr-435	2967	2	301.7502	301.7502	PROPN
ftr-435	2967	3	-	-	PUNCT
ftr-435	2967	4	1	1	NUM
ftr-435	2967	5	,	,	PUNCT
ftr-435	2967	6	in	in	ADP
ftr-435	2967	7	certain	certain	ADJ
ftr-435	2967	8	situations	situation	NOUN
ftr-435	2967	9	,	,	PUNCT
ftr-435	2967	10	a	a	DET
ftr-435	2967	11	claim	claim	NOUN
ftr-435	2967	12	for	for	ADP
ftr-435	2967	13	credit	credit	NOUN
ftr-435	2967	14	or	or	CCONJ
ftr-435	2967	15	refund	refund	NOUN
ftr-435	2967	16	made	make	VERB
ftr-435	2967	17	on	on	ADP
ftr-435	2967	18	a	a	DET
ftr-435	2967	19	late	late	ADV
ftr-435	2967	20	filed	file	VERB
ftr-435	2967	21	original	original	ADJ
ftr-435	2967	22	income	income	NOUN
ftr-435	2967	23	tax	tax	NOUN
ftr-435	2967	24	return	return	NOUN
ftr-435	2967	25	will	will	AUX
ftr-435	2967	26	be	be	AUX
ftr-435	2967	27	treated	treat	VERB
ftr-435	2967	28	as	as	ADP
ftr-435	2967	29	timely	timely	ADV
ftr-435	2967	30	filed	file	VERB
ftr-435	2967	31	on	on	ADP
ftr-435	2967	32	the	the	DET
ftr-435	2967	33	postmark	postmark	NOUN
ftr-435	2967	34	date	date	NOUN
ftr-435	2967	35	for	for	ADP
ftr-435	2967	36	purposes	purpose	NOUN
ftr-435	2967	37	of	of	ADP
ftr-435	2967	38	§	§	PROPN
ftr-435	2967	39	6511(b)(2)(a	6511(b)(2)(a	NUM
ftr-435	2967	40	)	)	PUNCT
ftr-435	2968	1	[	[	X
ftr-435	2968	2	consistent	consistent	ADJ
ftr-435	2968	3	with	with	ADP
ftr-435	2968	4	weisbart	weisbart	PROPN
ftr-435	2968	5	v.	v.	ADP
ftr-435	2968	6	united	united	PROPN
ftr-435	2968	7	states	states	PROPN
ftr-435	2968	8	,	,	PUNCT
ftr-435	2968	9	222	222	NUM
ftr-435	2968	10	f.3d	f.3d	NUM
ftr-435	2968	11	93	93	NUM
ftr-435	2968	12	(	(	PUNCT
ftr-435	2968	13	2d	2d	NUM
ftr-435	2968	14	cir	cir	NOUN
ftr-435	2968	15	.	.	PROPN
ftr-435	2968	16	2000	2000	NUM
ftr-435	2968	17	)	)	PUNCT
ftr-435	2968	18	]	]	PUNCT
ftr-435	2968	19	.	.	PUNCT
ftr-435	2969	1	the	the	DET
ftr-435	2969	2	same	same	ADJ
ftr-435	2969	3	rule	rule	NOUN
ftr-435	2969	4	will	will	AUX
ftr-435	2969	5	apply	apply	VERB
ftr-435	2969	6	to	to	ADP
ftr-435	2969	7	claims	claim	NOUN
ftr-435	2969	8	for	for	ADP
ftr-435	2969	9	credit	credit	NOUN
ftr-435	2969	10	or	or	CCONJ
ftr-435	2969	11	refund	refund	NOUN
ftr-435	2969	12	made	make	VERB
ftr-435	2969	13	on	on	ADP
ftr-435	2969	14	late	late	ADV
ftr-435	2969	15	filed	file	VERB
ftr-435	2969	16	original	original	ADJ
ftr-435	2969	17	tax	tax	NOUN
ftr-435	2969	18	returns	return	NOUN
ftr-435	2969	19	other	other	ADJ
ftr-435	2969	20	than	than	ADP
ftr-435	2969	21	income	income	NOUN
ftr-435	2969	22	tax	tax	NOUN
ftr-435	2969	23	returns	return	NOUN
ftr-435	2969	24	,	,	PUNCT
ftr-435	2969	25	including	include	VERB
ftr-435	2969	26	form	form	NOUN
ftr-435	2969	27	720	720	NUM
ftr-435	2969	28	,	,	PUNCT
ftr-435	2969	29	quarterly	quarterly	ADJ
ftr-435	2969	30	federal	federal	ADJ
ftr-435	2969	31	excise	excise	NOUN
ftr-435	2969	32	tax	tax	NOUN
ftr-435	2969	33	return	return	NOUN
ftr-435	2969	34	,	,	PUNCT
ftr-435	2969	35	and	and	CCONJ
ftr-435	2969	36	form	form	NOUN
ftr-435	2969	37	706	706	NUM
ftr-435	2969	38	,	,	PUNCT
ftr-435	2969	39	u.s	u.s	PROPN
ftr-435	2969	40	.	.	PROPN
ftr-435	2969	41	estate	estate	NOUN
ftr-435	2969	42	tax	tax	NOUN
ftr-435	2969	43	return	return	NOUN
ftr-435	2969	44	.	.	PUNCT
ftr-435	2970	1	late	late	ADV
ftr-435	2970	2	filed	file	VERB
ftr-435	2970	3	original	original	ADJ
ftr-435	2970	4	tax	tax	NOUN
ftr-435	2970	5	returns	return	NOUN
ftr-435	2970	6	also	also	ADV
ftr-435	2970	7	will	will	AUX
ftr-435	2970	8	be	be	AUX
ftr-435	2970	9	treated	treat	VERB
ftr-435	2970	10	as	as	SCONJ
ftr-435	2970	11	filed	file	VERB
ftr-435	2970	12	on	on	ADP
ftr-435	2970	13	the	the	DET
ftr-435	2970	14	postmark	postmark	NOUN
ftr-435	2970	15	date	date	NOUN
ftr-435	2970	16	.	.	PUNCT
ftr-435	2971	1	2	2	X
ftr-435	2971	2	.	.	X
ftr-435	2971	3	just	just	ADV
ftr-435	2971	4	where	where	SCONJ
ftr-435	2971	5	on	on	ADP
ftr-435	2971	6	the	the	DET
ftr-435	2971	7	return	return	NOUN
ftr-435	2971	8	do	do	AUX
ftr-435	2971	9	you	you	PRON
ftr-435	2971	10	find	find	VERB
ftr-435	2971	11	�	�	PROPN
ftr-435	2971	12	gross	gross	ADJ
ftr-435	2971	13	income	income	NOUN
ftr-435	2971	14	�	�	PROPN
ftr-435	2971	15	?	?	PUNCT
ftr-435	2972	1	harlan	harlan	PROPN
ftr-435	2972	2	v.	v.	PROPN
ftr-435	2972	3	commissioner	commissioner	PROPN
ftr-435	2972	4	,	,	PUNCT
ftr-435	2972	5	116	116	NUM
ftr-435	2972	6	t.c	t.c	PROPN
ftr-435	2972	7	.	.	PROPN
ftr-435	2972	8	31	31	NUM
ftr-435	2972	9	(	(	PUNCT
ftr-435	2972	10	1/17/01	1/17/01	NUM
ftr-435	2972	11	)	)	PUNCT
ftr-435	2972	12	.	.	PUNCT
ftr-435	2973	1	this	this	DET
ftr-435	2973	2	case	case	NOUN
ftr-435	2973	3	involved	involve	VERB
ftr-435	2973	4	the	the	DET
ftr-435	2973	5	calculation	calculation	NOUN
ftr-435	2973	6	of	of	ADP
ftr-435	2973	7	gross	gross	ADJ
ftr-435	2973	8	income	income	NOUN
ftr-435	2973	9	for	for	ADP
ftr-435	2973	10	purposes	purpose	NOUN
ftr-435	2973	11	of	of	ADP
ftr-435	2973	12	determining	determine	VERB
ftr-435	2973	13	whether	whether	SCONJ
ftr-435	2973	14	the	the	DET
ftr-435	2973	15	six	six	NUM
ftr-435	2973	16	-	-	PUNCT
ftr-435	2973	17	year	year	NOUN
ftr-435	2973	18	statute	statute	NOUN
ftr-435	2973	19	of	of	ADP
ftr-435	2973	20	limitations	limitation	NOUN
ftr-435	2973	21	in	in	ADP
ftr-435	2973	22	§	§	PROPN
ftr-435	2973	23	6501(e)(1)(a	6501(e)(1)(a	NUM
ftr-435	2973	24	)	)	PUNCT
ftr-435	2973	25	applied	apply	VERB
ftr-435	2973	26	.	.	PUNCT
ftr-435	2974	1	the	the	DET
ftr-435	2974	2	tax	tax	NOUN
ftr-435	2974	3	court	court	NOUN
ftr-435	2974	4	(	(	PUNCT
ftr-435	2974	5	judge	judge	PROPN
ftr-435	2974	6	chabot	chabot	PROPN
ftr-435	2974	7	)	)	PUNCT
ftr-435	2974	8	,	,	PUNCT
ftr-435	2974	9	in	in	ADP
ftr-435	2974	10	a	a	DET
ftr-435	2974	11	matter	matter	NOUN
ftr-435	2974	12	of	of	ADP
ftr-435	2974	13	first	first	ADJ
ftr-435	2974	14	impression	impression	NOUN
ftr-435	2974	15	,	,	PUNCT
ftr-435	2974	16	held	hold	VERB
ftr-435	2974	17	that	that	SCONJ
ftr-435	2974	18	pursuant	pursuant	NOUN
ftr-435	2974	19	to	to	ADP
ftr-435	2974	20	§	§	PROPN
ftr-435	2974	21	702(c	702(c	PROPN
ftr-435	2974	22	)	)	PUNCT
ftr-435	2974	23	the	the	DET
ftr-435	2974	24	gross	gross	ADJ
ftr-435	2974	25	income	income	NOUN
ftr-435	2974	26	of	of	ADP
ftr-435	2974	27	a	a	DET
ftr-435	2974	28	partner	partner	NOUN
ftr-435	2974	29	in	in	ADP
ftr-435	2974	30	a	a	DET
ftr-435	2974	31	partnership	partnership	NOUN
ftr-435	2974	32	(	(	PUNCT
ftr-435	2974	33	the	the	DET
ftr-435	2974	34	upper	upper	ADJ
ftr-435	2974	35	tier	tier	NOUN
ftr-435	2974	36	partnership	partnership	PROPN
ftr-435	2974	37	)	)	PUNCT
ftr-435	2974	38	that	that	PRON
ftr-435	2974	39	holds	hold	VERB
ftr-435	2974	40	an	an	DET
ftr-435	2974	41	interest	interest	NOUN
ftr-435	2974	42	in	in	ADP
ftr-435	2974	43	another	another	DET
ftr-435	2974	44	partnership	partnership	NOUN
ftr-435	2974	45	(	(	PUNCT
ftr-435	2974	46	the	the	DET
ftr-435	2974	47	lower	low	ADJ
ftr-435	2974	48	tier	tier	NOUN
ftr-435	2974	49	partnership	partnership	NOUN
ftr-435	2974	50	)	)	PUNCT
ftr-435	2974	51	includes	include	VERB
ftr-435	2974	52	the	the	DET
ftr-435	2974	53	upper	upper	ADJ
ftr-435	2974	54	tier	tier	NOUN
ftr-435	2974	55	partnership	partnership	PROPN
ftr-435	2974	56	�	�	PROPN
ftr-435	2974	57	s	s	PART
ftr-435	2974	58	distributive	distributive	ADJ
ftr-435	2974	59	share	share	NOUN
ftr-435	2974	60	of	of	ADP
ftr-435	2974	61	the	the	DET
ftr-435	2974	62	gross	gross	ADJ
ftr-435	2974	63	income	income	NOUN
ftr-435	2974	64	of	of	ADP
ftr-435	2974	65	the	the	DET
ftr-435	2974	66	lower	low	ADJ
ftr-435	2974	67	tier	tier	NOUN
ftr-435	2974	68	partnership	partnership	NOUN
ftr-435	2974	69	and	and	CCONJ
ftr-435	2974	70	not	not	PART
ftr-435	2974	71	merely	merely	ADV
ftr-435	2974	72	the	the	DET
ftr-435	2974	73	gross	gross	ADJ
ftr-435	2974	74	income	income	NOUN
ftr-435	2974	75	of	of	ADP
ftr-435	2974	76	the	the	DET
ftr-435	2974	77	upper	upper	ADJ
ftr-435	2974	78	tier	tier	NOUN
ftr-435	2974	79	partnership	partnership	NOUN
ftr-435	2974	80	.	.	PUNCT
ftr-435	2975	1	3	3	X
ftr-435	2975	2	.	.	X
ftr-435	2975	3	robinson	robinson	PROPN
ftr-435	2975	4	v.	v.	PROPN
ftr-435	2975	5	commissioner	commissioner	PROPN
ftr-435	2975	6	,	,	PUNCT
ftr-435	2975	7	117	117	NUM
ftr-435	2975	8	t.c	t.c	PROPN
ftr-435	2975	9	.	.	PROPN
ftr-435	2975	10	308	308	NUM
ftr-435	2975	11	(	(	PUNCT
ftr-435	2975	12	12/19/01	12/19/01	NUM
ftr-435	2975	13	)	)	PUNCT
ftr-435	2975	14	.	.	PUNCT
ftr-435	2976	1	under	under	ADP
ftr-435	2976	2	§	§	PROPN
ftr-435	2976	3	6501(a	6501(a	NOUN
ftr-435	2976	4	)	)	PUNCT
ftr-435	2976	5	,	,	PUNCT
ftr-435	2976	6	the	the	DET
ftr-435	2976	7	period	period	NOUN
ftr-435	2976	8	of	of	ADP
ftr-435	2976	9	limitations	limitation	NOUN
ftr-435	2976	10	for	for	ADP
ftr-435	2976	11	assessing	assess	VERB
ftr-435	2976	12	tax	tax	NOUN
ftr-435	2976	13	attributable	attributable	ADJ
ftr-435	2976	14	to	to	ADP
ftr-435	2976	15	a	a	DET
ftr-435	2976	16	constructive	constructive	ADJ
ftr-435	2976	17	dividend	dividend	NOUN
ftr-435	2976	18	is	be	AUX
ftr-435	2976	19	determined	determine	VERB
ftr-435	2976	20	with	with	ADP
ftr-435	2976	21	respect	respect	NOUN
ftr-435	2976	22	to	to	ADP
ftr-435	2976	23	the	the	DET
ftr-435	2976	24	shareholder	shareholder	NOUN
ftr-435	2976	25	�	�	PROPN
ftr-435	2976	26	s	s	PART
ftr-435	2976	27	return	return	NOUN
ftr-435	2976	28	,	,	PUNCT
ftr-435	2976	29	not	not	PART
ftr-435	2976	30	with	with	ADP
ftr-435	2976	31	respect	respect	NOUN
ftr-435	2976	32	to	to	ADP
ftr-435	2976	33	the	the	DET
ftr-435	2976	34	corporation	corporation	NOUN
ftr-435	2976	35	�	�	PROPN
ftr-435	2976	36	s	s	PART
ftr-435	2976	37	return	return	NOUN
ftr-435	2976	38	.	.	PUNCT
ftr-435	2977	1	f.	f.	PROPN
ftr-435	2977	2	liens	lien	NOUN
ftr-435	2977	3	and	and	CCONJ
ftr-435	2977	4	collections	collection	NOUN
ftr-435	2977	5	1	1	NUM
ftr-435	2977	6	.	.	PUNCT
ftr-435	2977	7	sections	section	NOUN
ftr-435	2977	8	6220/6230	6220/6230	NUM
ftr-435	2977	9	judicial	judicial	ADJ
ftr-435	2977	10	review	review	NOUN
ftr-435	2977	11	has	have	VERB
ftr-435	2977	12	a	a	DET
ftr-435	2977	13	bite	bite	NOUN
ftr-435	2977	14	as	as	ADV
ftr-435	2977	15	well	well	ADV
ftr-435	2977	16	as	as	ADP
ftr-435	2977	17	a	a	DET
ftr-435	2977	18	bark	bark	NOUN
ftr-435	2977	19	.	.	PUNCT
ftr-435	2978	1	mesa	mesa	PROPN
ftr-435	2978	2	oil	oil	PROPN
ftr-435	2978	3	,	,	PUNCT
ftr-435	2978	4	inc	inc	PROPN
ftr-435	2978	5	.	.	PROPN
ftr-435	2979	1	v.	v.	PROPN
ftr-435	2979	2	united	united	PROPN
ftr-435	2979	3	states	states	PROPN
ftr-435	2979	4	,	,	PUNCT
ftr-435	2979	5	2001	2001	NUM
ftr-435	2979	6	-	-	SYM
ftr-435	2979	7	1	1	NUM
ftr-435	2979	8	u.s.t.c	u.s.t.c	PROPN
ftr-435	2979	9	.	.	PROPN
ftr-435	2980	1	¶	¶	PROPN
ftr-435	2980	2	50,130	50,130	NUM
ftr-435	2980	3	,	,	PUNCT
ftr-435	2980	4	86	86	NUM
ftr-435	2980	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	2980	6	7312	7312	NUM
ftr-435	2980	7	(	(	PUNCT
ftr-435	2980	8	d.	d.	PROPN
ftr-435	2980	9	colo	colo	PROPN
ftr-435	2980	10	.	.	PUNCT
ftr-435	2981	1	11/21/00	11/21/00	NUM
ftr-435	2981	2	)	)	PUNCT
ftr-435	2981	3	.	.	PUNCT
ftr-435	2982	1	the	the	DET
ftr-435	2982	2	district	district	NOUN
ftr-435	2982	3	court	court	NOUN
ftr-435	2982	4	(	(	PUNCT
ftr-435	2982	5	judge	judge	NOUN
ftr-435	2982	6	babcok	babcok	NOUN
ftr-435	2982	7	)	)	PUNCT
ftr-435	2982	8	held	hold	VERB
ftr-435	2982	9	that	that	SCONJ
ftr-435	2982	10	the	the	DET
ftr-435	2982	11	irs	irs	PROPN
ftr-435	2982	12	appeals	appeal	NOUN
ftr-435	2982	13	officer	officer	NOUN
ftr-435	2982	14	had	have	AUX
ftr-435	2982	15	abused	abuse	VERB
ftr-435	2982	16	her	her	PRON
ftr-435	2982	17	discretion	discretion	NOUN
ftr-435	2982	18	in	in	ADP
ftr-435	2982	19	failing	fail	VERB
ftr-435	2982	20	to	to	PART
ftr-435	2982	21	grant	grant	VERB
ftr-435	2982	22	relief	relief	NOUN
ftr-435	2982	23	from	from	ADP
ftr-435	2982	24	a	a	DET
ftr-435	2982	25	proposed	propose	VERB
ftr-435	2982	26	levy	levy	NOUN
ftr-435	2982	27	[	[	X
ftr-435	2982	28	for	for	ADP
ftr-435	2982	29	unpaid	unpaid	ADJ
ftr-435	2982	30	employment	employment	NOUN
ftr-435	2982	31	taxes	taxis	NOUN
ftr-435	2982	32	]	]	PUNCT
ftr-435	2982	33	pursuant	pursuant	ADJ
ftr-435	2982	34	to	to	ADP
ftr-435	2982	35	a	a	DET
ftr-435	2982	36	§	§	PROPN
ftr-435	2982	37	§	§	NOUN
ftr-435	2982	38	6220/6230	6220/6230	NUM
ftr-435	2982	39	hearing	hearing	NOUN
ftr-435	2982	40	because	because	SCONJ
ftr-435	2982	41	the	the	DET
ftr-435	2982	42	requirement	requirement	NOUN
ftr-435	2982	43	of	of	ADP
ftr-435	2982	44	§	§	PROPN
ftr-435	2982	45	6330(c)(3	6330(c)(3	NOUN
ftr-435	2982	46	)	)	PUNCT
ftr-435	2982	47	that	that	SCONJ
ftr-435	2982	48	the	the	DET
ftr-435	2982	49	government	government	NOUN
ftr-435	2982	50	�	�	NOUN
ftr-435	2982	51	s	s	PART
ftr-435	2982	52	collection	collection	NOUN
ftr-435	2982	53	concerns	concern	NOUN
ftr-435	2982	54	be	be	AUX
ftr-435	2982	55	balanced	balance	VERB
ftr-435	2982	56	against	against	ADP
ftr-435	2982	57	the	the	DET
ftr-435	2982	58	intrusiveness	intrusiveness	ADJ
ftr-435	2982	59	of	of	ADP
ftr-435	2982	60	the	the	DET
ftr-435	2982	61	collection	collection	NOUN
ftr-435	2982	62	had	have	AUX
ftr-435	2982	63	not	not	PART
ftr-435	2982	64	been	be	AUX
ftr-435	2982	65	satisfied	satisfied	ADJ
ftr-435	2982	66	.	.	PUNCT
ftr-435	2983	1	the	the	DET
ftr-435	2983	2	appeals	appeal	NOUN
ftr-435	2983	3	officer	officer	NOUN
ftr-435	2983	4	�	�	PROPN
ftr-435	2983	5	s	s	PART
ftr-435	2983	6	decision	decision	NOUN
ftr-435	2983	7	was	be	AUX
ftr-435	2983	8	based	base	VERB
ftr-435	2983	9	on	on	ADP
ftr-435	2983	10	the	the	DET
ftr-435	2983	11	fact	fact	NOUN
ftr-435	2983	12	that	that	SCONJ
ftr-435	2983	13	the	the	DET
ftr-435	2983	14	irs	irs	PROPN
ftr-435	2983	15	had	have	AUX
ftr-435	2983	16	followed	follow	VERB
ftr-435	2983	17	proper	proper	ADJ
ftr-435	2983	18	procedures	procedure	NOUN
ftr-435	2983	19	but	but	CCONJ
ftr-435	2983	20	it	it	PRON
ftr-435	2983	21	did	do	AUX
ftr-435	2983	22	not	not	PART
ftr-435	2983	23	take	take	VERB
ftr-435	2983	24	into	into	ADP
ftr-435	2983	25	account	account	NOUN
ftr-435	2983	26	the	the	DET
ftr-435	2983	27	impact	impact	NOUN
ftr-435	2983	28	that	that	PRON
ftr-435	2983	29	the	the	DET
ftr-435	2983	30	levy	levy	NOUN
ftr-435	2983	31	would	would	AUX
ftr-435	2983	32	have	have	VERB
ftr-435	2983	33	on	on	ADP
ftr-435	2983	34	mesa	mesa	PROPN
ftr-435	2983	35	�	�	PROPN
ftr-435	2983	36	s	s	PART
ftr-435	2983	37	continued	continue	VERB
ftr-435	2983	38	operation	operation	NOUN
ftr-435	2983	39	as	as	ADP
ftr-435	2983	40	a	a	DET
ftr-435	2983	41	going	go	VERB
ftr-435	2983	42	business	business	NOUN
ftr-435	2983	43	.	.	PUNCT
ftr-435	2984	1	the	the	DET
ftr-435	2984	2	court	court	NOUN
ftr-435	2984	3	also	also	ADV
ftr-435	2984	4	stated	state	VERB
ftr-435	2984	5	that	that	SCONJ
ftr-435	2984	6	there	there	PRON
ftr-435	2984	7	must	must	AUX
ftr-435	2984	8	be	be	AUX
ftr-435	2984	9	enough	enough	ADJ
ftr-435	2984	10	information	information	NOUN
ftr-435	2984	11	in	in	ADP
ftr-435	2984	12	the	the	DET
ftr-435	2984	13	irs	irs	PROPN
ftr-435	2984	14	documentation	documentation	NOUN
ftr-435	2984	15	to	to	PART
ftr-435	2984	16	permit	permit	VERB
ftr-435	2984	17	a	a	DET
ftr-435	2984	18	court	court	NOUN
ftr-435	2984	19	to	to	PART
ftr-435	2984	20	draw	draw	VERB
ftr-435	2984	21	conclusions	conclusion	NOUN
ftr-435	2984	22	about	about	ADP
ftr-435	2984	23	whether	whether	SCONJ
ftr-435	2984	24	the	the	DET
ftr-435	2984	25	appeals	appeal	NOUN
ftr-435	2984	26	officer	officer	NOUN
ftr-435	2984	27	had	have	AUX
ftr-435	2984	28	abused	abuse	VERB
ftr-435	2984	29	her	her	PRON
ftr-435	2984	30	discretion	discretion	NOUN
ftr-435	2984	31	.	.	PUNCT
ftr-435	2985	1	770	770	NUM
ftr-435	2985	2	florida	florida	PROPN
ftr-435	2985	3	tax	tax	NOUN
ftr-435	2985	4	review	review	NOUN
ftr-435	2985	5	[	[	X
ftr-435	2985	6	vol.5	vol.5	NOUN
ftr-435	2985	7	:	:	PUNCT
ftr-435	2985	8	si	si	PROPN
ftr-435	2985	9	a.	a.	NOUN
ftr-435	2985	10	a.o.d	a.o.d	PROPN
ftr-435	2985	11	.	.	PROPN
ftr-435	2985	12	2001	2001	NUM
ftr-435	2985	13	-	-	SYM
ftr-435	2985	14	05	05	NUM
ftr-435	2985	15	,	,	PUNCT
ftr-435	2985	16	2001	2001	NUM
ftr-435	2985	17	w.l	w.l	PROPN
ftr-435	2985	18	.	.	PROPN
ftr-435	2985	19	953160	953160	NUM
ftr-435	2985	20	(	(	PUNCT
ftr-435	2985	21	8/20/01	8/20/01	NUM
ftr-435	2985	22	)	)	PUNCT
ftr-435	2985	23	.	.	PUNCT
ftr-435	2986	1	the	the	DET
ftr-435	2986	2	irs	irs	PROPN
ftr-435	2986	3	has	have	AUX
ftr-435	2986	4	nonacquiesed	nonacquiese	VERB
ftr-435	2986	5	in	in	ADP
ftr-435	2986	6	mesa	mesa	PROPN
ftr-435	2986	7	oil	oil	PROPN
ftr-435	2986	8	,	,	PUNCT
ftr-435	2986	9	inc	inc	PROPN
ftr-435	2986	10	.	.	PROPN
ftr-435	2986	11	,	,	PUNCT
ftr-435	2986	12	�	�	PROPN
ftr-435	2986	13	relating	relate	VERB
ftr-435	2986	14	to	to	ADP
ftr-435	2986	15	whether	whether	SCONJ
ftr-435	2986	16	a	a	DET
ftr-435	2986	17	verbatim	verbatim	ADJ
ftr-435	2986	18	recording	recording	NOUN
ftr-435	2986	19	of	of	ADP
ftr-435	2986	20	a	a	DET
ftr-435	2986	21	collection	collection	NOUN
ftr-435	2986	22	due	due	ADJ
ftr-435	2986	23	process	process	NOUN
ftr-435	2986	24	hearing	hearing	NOUN
ftr-435	2986	25	is	be	AUX
ftr-435	2986	26	required	require	VERB
ftr-435	2986	27	under	under	ADP
ftr-435	2986	28	§	§	PROPN
ftr-435	2986	29	§	§	PROPN
ftr-435	2986	30	6230	6230	NUM
ftr-435	2986	31	and	and	CCONJ
ftr-435	2986	32	6330	6330	NUM
ftr-435	2986	33	to	to	PART
ftr-435	2986	34	create	create	VERB
ftr-435	2986	35	a	a	DET
ftr-435	2986	36	judicially	judicially	ADV
ftr-435	2986	37	reviewable	reviewable	ADJ
ftr-435	2986	38	administrative	administrative	ADJ
ftr-435	2986	39	record	record	NOUN
ftr-435	2986	40	.	.	PUNCT
ftr-435	2987	1	�	�	PROPN
ftr-435	2987	2	2	2	NUM
ftr-435	2987	3	.	.	PUNCT
ftr-435	2988	1	a	a	DET
ftr-435	2988	2	hearing	hearing	NOUN
ftr-435	2988	3	isn	isn	VERB
ftr-435	2988	4	�	�	PROPN
ftr-435	2988	5	t	t	PROPN
ftr-435	2988	6	always	always	ADV
ftr-435	2988	7	a	a	DET
ftr-435	2988	8	hearing	hearing	NOUN
ftr-435	2988	9	.	.	PUNCT
ftr-435	2989	1	moorhaus	moorhaus	PROPN
ftr-435	2989	2	v.	v.	PROPN
ftr-435	2989	3	commissioner	commissioner	PROPN
ftr-435	2989	4	,	,	PUNCT
ftr-435	2989	5	116	116	NUM
ftr-435	2989	6	t.c	t.c	PROPN
ftr-435	2989	7	.	.	PROPN
ftr-435	2989	8	263	263	NUM
ftr-435	2989	9	(	(	PUNCT
ftr-435	2989	10	4/23/01	4/23/01	NOUN
ftr-435	2989	11	)	)	PUNCT
ftr-435	2989	12	.	.	PUNCT
ftr-435	2990	1	the	the	DET
ftr-435	2990	2	tax	tax	NOUN
ftr-435	2990	3	court	court	NOUN
ftr-435	2990	4	held	hold	VERB
ftr-435	2990	5	that	that	SCONJ
ftr-435	2990	6	the	the	DET
ftr-435	2990	7	fact	fact	NOUN
ftr-435	2990	8	that	that	SCONJ
ftr-435	2990	9	the	the	DET
ftr-435	2990	10	irs	irs	PROPN
ftr-435	2990	11	has	have	AUX
ftr-435	2990	12	accorded	accord	VERB
ftr-435	2990	13	the	the	DET
ftr-435	2990	14	taxpayer	taxpayer	NOUN
ftr-435	2990	15	an	an	DET
ftr-435	2990	16	�	�	NOUN
ftr-435	2990	17	equivalent	equivalent	ADJ
ftr-435	2990	18	hearing	hearing	NOUN
ftr-435	2990	19	�	�	PROPN
ftr-435	2990	20	following	follow	VERB
ftr-435	2990	21	an	an	DET
ftr-435	2990	22	untimely	untimely	ADJ
ftr-435	2990	23	request	request	NOUN
ftr-435	2990	24	for	for	ADP
ftr-435	2990	25	a	a	DET
ftr-435	2990	26	§	§	PROPN
ftr-435	2990	27	6330	6330	NUM
ftr-435	2990	28	hearing	hearing	NOUN
ftr-435	2990	29	following	follow	VERB
ftr-435	2990	30	a	a	DET
ftr-435	2990	31	notice	notice	NOUN
ftr-435	2990	32	of	of	ADP
ftr-435	2990	33	intent	intent	NOUN
ftr-435	2990	34	to	to	PART
ftr-435	2990	35	levy	levy	VERB
ftr-435	2990	36	does	do	AUX
ftr-435	2990	37	not	not	PART
ftr-435	2990	38	constitute	constitute	VERB
ftr-435	2990	39	a	a	DET
ftr-435	2990	40	waiver	waiver	NOUN
ftr-435	2990	41	of	of	ADP
ftr-435	2990	42	the	the	DET
ftr-435	2990	43	time	time	NOUN
ftr-435	2990	44	deadline	deadline	NOUN
ftr-435	2990	45	for	for	ADP
ftr-435	2990	46	requesting	request	VERB
ftr-435	2990	47	a	a	DET
ftr-435	2990	48	hearing	hearing	NOUN
ftr-435	2990	49	.	.	PUNCT
ftr-435	2991	1	furthermore	furthermore	ADV
ftr-435	2991	2	,	,	PUNCT
ftr-435	2991	3	a	a	DET
ftr-435	2991	4	husband	husband	NOUN
ftr-435	2991	5	and	and	CCONJ
ftr-435	2991	6	wife	wife	NOUN
ftr-435	2991	7	are	be	AUX
ftr-435	2991	8	separate	separate	ADJ
ftr-435	2991	9	taxpayers	taxpayer	NOUN
ftr-435	2991	10	for	for	ADP
ftr-435	2991	11	purposes	purpose	NOUN
ftr-435	2991	12	of	of	ADP
ftr-435	2991	13	§	§	PROPN
ftr-435	2991	14	6330	6330	NUM
ftr-435	2991	15	.	.	PUNCT
ftr-435	2992	1	separate	separate	ADJ
ftr-435	2992	2	notices	notice	NOUN
ftr-435	2992	3	of	of	ADP
ftr-435	2992	4	intent	intent	NOUN
ftr-435	2992	5	to	to	PART
ftr-435	2992	6	levy	levy	VERB
ftr-435	2992	7	may	may	AUX
ftr-435	2992	8	be	be	AUX
ftr-435	2992	9	issued	issue	VERB
ftr-435	2992	10	to	to	ADP
ftr-435	2992	11	each	each	PRON
ftr-435	2992	12	of	of	ADP
ftr-435	2992	13	them	they	PRON
ftr-435	2992	14	at	at	ADP
ftr-435	2992	15	different	different	ADJ
ftr-435	2992	16	time	time	NOUN
ftr-435	2992	17	with	with	ADP
ftr-435	2992	18	different	different	ADJ
ftr-435	2992	19	time	time	NOUN
ftr-435	2992	20	deadlines	deadline	NOUN
ftr-435	2992	21	for	for	ADP
ftr-435	2992	22	requesting	request	VERB
ftr-435	2992	23	a	a	DET
ftr-435	2992	24	hearing	hearing	NOUN
ftr-435	2992	25	,	,	PUNCT
ftr-435	2992	26	and	and	CCONJ
ftr-435	2992	27	one	one	PRON
ftr-435	2992	28	can	can	AUX
ftr-435	2992	29	timely	timely	ADV
ftr-435	2992	30	request	request	VERB
ftr-435	2992	31	a	a	DET
ftr-435	2992	32	hearing	hearing	NOUN
ftr-435	2992	33	while	while	SCONJ
ftr-435	2992	34	the	the	DET
ftr-435	2992	35	other	other	ADJ
ftr-435	2992	36	�	�	PROPN
ftr-435	2992	37	s	s	PART
ftr-435	2992	38	request	request	NOUN
ftr-435	2992	39	is	be	AUX
ftr-435	2992	40	not	not	PART
ftr-435	2992	41	timely	timely	ADJ
ftr-435	2992	42	.	.	PUNCT
ftr-435	2993	1	3	3	X
ftr-435	2993	2	.	.	X
ftr-435	2993	3	begging	beg	VERB
ftr-435	2993	4	for	for	ADP
ftr-435	2993	5	release	release	NOUN
ftr-435	2993	6	of	of	ADP
ftr-435	2993	7	tax	tax	NOUN
ftr-435	2993	8	liens	lien	NOUN
ftr-435	2993	9	.	.	PUNCT
ftr-435	2994	1	t.d	t.d	PROPN
ftr-435	2994	2	.	.	PROPN
ftr-435	2994	3	8951	8951	NUM
ftr-435	2994	4	,	,	PUNCT
ftr-435	2994	5	withdrawal	withdrawal	NOUN
ftr-435	2994	6	of	of	ADP
ftr-435	2994	7	notice	notice	NOUN
ftr-435	2994	8	of	of	ADP
ftr-435	2994	9	federal	federal	ADJ
ftr-435	2994	10	tax	tax	NOUN
ftr-435	2994	11	lien	lien	NOUN
ftr-435	2994	12	in	in	ADP
ftr-435	2994	13	certain	certain	ADJ
ftr-435	2994	14	circumstances	circumstance	NOUN
ftr-435	2994	15	,	,	PUNCT
ftr-435	2994	16	66	66	NUM
ftr-435	2994	17	f.r	f.r	NOUN
ftr-435	2994	18	.	.	PROPN
ftr-435	2994	19	33464	33464	NUM
ftr-435	2994	20	(	(	PUNCT
ftr-435	2994	21	6/22/01	6/22/01	NUM
ftr-435	2994	22	)	)	PUNCT
ftr-435	2994	23	.	.	PUNCT
ftr-435	2995	1	reg	reg	NOUN
ftr-435	2995	2	.	.	PUNCT
ftr-435	2996	1	§	§	PROPN
ftr-435	2996	2	301.6323(j)-1	301.6323(j)-1	NOUN
ftr-435	2996	3	clarifies	clarify	VERB
ftr-435	2996	4	the	the	DET
ftr-435	2996	5	standards	standard	NOUN
ftr-435	2996	6	under	under	ADP
ftr-435	2996	7	which	which	PRON
ftr-435	2996	8	the	the	DET
ftr-435	2996	9	commissioner	commissioner	NOUN
ftr-435	2996	10	will	will	AUX
ftr-435	2996	11	withdraw	withdraw	VERB
ftr-435	2996	12	a	a	DET
ftr-435	2996	13	lien	lien	NOUN
ftr-435	2996	14	pursuant	pursuant	ADJ
ftr-435	2996	15	to	to	ADP
ftr-435	2996	16	§	§	PROPN
ftr-435	2996	17	6323(j	6323(j	NUM
ftr-435	2996	18	)	)	PUNCT
ftr-435	2996	19	.	.	PUNCT
ftr-435	2997	1	the	the	DET
ftr-435	2997	2	regulations	regulation	NOUN
ftr-435	2997	3	provide	provide	VERB
ftr-435	2997	4	that	that	SCONJ
ftr-435	2997	5	the	the	DET
ftr-435	2997	6	procedure	procedure	NOUN
ftr-435	2997	7	and	and	CCONJ
ftr-435	2997	8	form	form	NOUN
ftr-435	2997	9	to	to	PART
ftr-435	2997	10	be	be	AUX
ftr-435	2997	11	followed	follow	VERB
ftr-435	2997	12	by	by	ADP
ftr-435	2997	13	a	a	DET
ftr-435	2997	14	taxpayer	taxpayer	NOUN
ftr-435	2997	15	in	in	ADP
ftr-435	2997	16	filing	file	VERB
ftr-435	2997	17	a	a	DET
ftr-435	2997	18	written	write	VERB
ftr-435	2997	19	request	request	NOUN
ftr-435	2997	20	for	for	ADP
ftr-435	2997	21	withdrawal	withdrawal	NOUN
ftr-435	2997	22	of	of	ADP
ftr-435	2997	23	a	a	DET
ftr-435	2997	24	tax	tax	NOUN
ftr-435	2997	25	lien	lien	NOUN
ftr-435	2997	26	will	will	AUX
ftr-435	2997	27	be	be	AUX
ftr-435	2997	28	prescribed	prescribe	VERB
ftr-435	2997	29	by	by	ADP
ftr-435	2997	30	the	the	DET
ftr-435	2997	31	commissioner	commissioner	NOUN
ftr-435	2997	32	,	,	PUNCT
ftr-435	2997	33	but	but	CCONJ
ftr-435	2997	34	set	set	VERB
ftr-435	2997	35	forth	forth	ADP
ftr-435	2997	36	minimum	minimum	NOUN
ftr-435	2997	37	required	require	VERB
ftr-435	2997	38	information	information	NOUN
ftr-435	2997	39	.	.	PUNCT
ftr-435	2998	1	4	4	X
ftr-435	2998	2	.	.	NOUN
ftr-435	2998	3	effective	effective	ADJ
ftr-435	2998	4	date	date	NOUN
ftr-435	2998	5	controversy	controversy	NOUN
ftr-435	2998	6	.	.	PUNCT
ftr-435	2999	1	parker	parker	PROPN
ftr-435	2999	2	v.	v.	PROPN
ftr-435	2999	3	commissioner	commissioner	PROPN
ftr-435	2999	4	,	,	PUNCT
ftr-435	2999	5	117	117	NUM
ftr-435	2999	6	t.c	t.c	PROPN
ftr-435	2999	7	.	.	PROPN
ftr-435	2999	8	63	63	NUM
ftr-435	2999	9	(	(	PUNCT
ftr-435	2999	10	8/21/01	8/21/01	NUM
ftr-435	2999	11	)	)	PUNCT
ftr-435	2999	12	.	.	PUNCT
ftr-435	3000	1	the	the	DET
ftr-435	3000	2	irs	irs	PROPN
ftr-435	3000	3	filed	file	VERB
ftr-435	3000	4	a	a	DET
ftr-435	3000	5	lien	lien	NOUN
ftr-435	3000	6	against	against	ADP
ftr-435	3000	7	the	the	DET
ftr-435	3000	8	taxpayer	taxpayer	NOUN
ftr-435	3000	9	�	�	PROPN
ftr-435	3000	10	s	s	PART
ftr-435	3000	11	property	property	NOUN
ftr-435	3000	12	before	before	ADP
ftr-435	3000	13	the	the	DET
ftr-435	3000	14	effective	effective	ADJ
ftr-435	3000	15	date	date	NOUN
ftr-435	3000	16	of	of	ADP
ftr-435	3000	17	§	§	PROPN
ftr-435	3000	18	§	§	PROPN
ftr-435	3000	19	6320	6320	NUM
ftr-435	3000	20	and	and	CCONJ
ftr-435	3000	21	6330	6330	NUM
ftr-435	3000	22	;	;	PUNCT
ftr-435	3000	23	after	after	ADP
ftr-435	3000	24	the	the	DET
ftr-435	3000	25	effective	effective	ADJ
ftr-435	3000	26	date	date	NOUN
ftr-435	3000	27	the	the	DET
ftr-435	3000	28	irs	irs	PROPN
ftr-435	3000	29	notified	notify	VERB
ftr-435	3000	30	the	the	DET
ftr-435	3000	31	taxpayer	taxpayer	NOUN
ftr-435	3000	32	of	of	ADP
ftr-435	3000	33	its	its	PRON
ftr-435	3000	34	intent	intent	NOUN
ftr-435	3000	35	to	to	PART
ftr-435	3000	36	levy	levy	VERB
ftr-435	3000	37	on	on	ADP
ftr-435	3000	38	the	the	DET
ftr-435	3000	39	property	property	NOUN
ftr-435	3000	40	and	and	CCONJ
ftr-435	3000	41	provided	provide	VERB
ftr-435	3000	42	the	the	DET
ftr-435	3000	43	taxpayer	taxpayer	NOUN
ftr-435	3000	44	an	an	DET
ftr-435	3000	45	administrative	administrative	ADJ
ftr-435	3000	46	hearing	hearing	NOUN
ftr-435	3000	47	under	under	ADP
ftr-435	3000	48	§	§	PROPN
ftr-435	3000	49	6330	6330	NUM
ftr-435	3000	50	.	.	PUNCT
ftr-435	3001	1	when	when	SCONJ
ftr-435	3001	2	appeals	appeal	NOUN
ftr-435	3001	3	issued	issue	VERB
ftr-435	3001	4	a	a	DET
ftr-435	3001	5	notice	notice	NOUN
ftr-435	3001	6	of	of	ADP
ftr-435	3001	7	determination	determination	NOUN
ftr-435	3001	8	that	that	SCONJ
ftr-435	3001	9	there	there	PRON
ftr-435	3001	10	was	be	VERB
ftr-435	3001	11	no	no	DET
ftr-435	3001	12	reason	reason	NOUN
ftr-435	3001	13	not	not	PART
ftr-435	3001	14	to	to	PART
ftr-435	3001	15	levy	levy	VERB
ftr-435	3001	16	,	,	PUNCT
ftr-435	3001	17	the	the	DET
ftr-435	3001	18	taxpayer	taxpayer	NOUN
ftr-435	3001	19	petitioned	petition	VERB
ftr-435	3001	20	the	the	DET
ftr-435	3001	21	tax	tax	NOUN
ftr-435	3001	22	court	court	NOUN
ftr-435	3001	23	for	for	ADP
ftr-435	3001	24	review	review	NOUN
ftr-435	3001	25	.	.	PUNCT
ftr-435	3002	1	the	the	DET
ftr-435	3002	2	commissioner	commissioner	NOUN
ftr-435	3002	3	argued	argue	VERB
ftr-435	3002	4	that	that	SCONJ
ftr-435	3002	5	the	the	DET
ftr-435	3002	6	court	court	NOUN
ftr-435	3002	7	lacked	lack	VERB
ftr-435	3002	8	jurisdiction	jurisdiction	NOUN
ftr-435	3002	9	because	because	SCONJ
ftr-435	3002	10	the	the	DET
ftr-435	3002	11	lien	lien	NOUN
ftr-435	3002	12	was	be	AUX
ftr-435	3002	13	filed	file	VERB
ftr-435	3002	14	before	before	ADP
ftr-435	3002	15	the	the	DET
ftr-435	3002	16	effective	effective	ADJ
ftr-435	3002	17	date	date	NOUN
ftr-435	3002	18	of	of	ADP
ftr-435	3002	19	§	§	PROPN
ftr-435	3002	20	§	§	PROPN
ftr-435	3002	21	6320	6320	NUM
ftr-435	3002	22	and	and	CCONJ
ftr-435	3002	23	6330	6330	NUM
ftr-435	3002	24	and	and	CCONJ
ftr-435	3002	25	the	the	DET
ftr-435	3002	26	lien	lien	NOUN
ftr-435	3002	27	and	and	CCONJ
ftr-435	3002	28	levy	levy	NOUN
ftr-435	3002	29	were	be	AUX
ftr-435	3002	30	a	a	DET
ftr-435	3002	31	single	single	ADJ
ftr-435	3002	32	continuing	continue	VERB
ftr-435	3002	33	collection	collection	NOUN
ftr-435	3002	34	action	action	NOUN
ftr-435	3002	35	.	.	PUNCT
ftr-435	3003	1	the	the	DET
ftr-435	3003	2	tax	tax	NOUN
ftr-435	3003	3	court	court	NOUN
ftr-435	3003	4	(	(	PUNCT
ftr-435	3003	5	judge	judge	PROPN
ftr-435	3003	6	laro	laro	PROPN
ftr-435	3003	7	)	)	PUNCT
ftr-435	3003	8	rejected	reject	VERB
ftr-435	3003	9	the	the	DET
ftr-435	3003	10	commissioner	commissioner	NOUN
ftr-435	3003	11	�	�	NOUN
ftr-435	3003	12	s	s	PART
ftr-435	3003	13	argument	argument	NOUN
ftr-435	3003	14	and	and	CCONJ
ftr-435	3003	15	held	hold	VERB
ftr-435	3003	16	that	that	SCONJ
ftr-435	3003	17	it	it	PRON
ftr-435	3003	18	had	have	VERB
ftr-435	3003	19	jurisdiction	jurisdiction	NOUN
ftr-435	3003	20	under	under	ADP
ftr-435	3003	21	§	§	PROPN
ftr-435	3003	22	6330	6330	NUM
ftr-435	3003	23	to	to	PART
ftr-435	3003	24	review	review	VERB
ftr-435	3003	25	the	the	DET
ftr-435	3003	26	determination	determination	NOUN
ftr-435	3003	27	to	to	PART
ftr-435	3003	28	levy	levy	VERB
ftr-435	3003	29	because	because	SCONJ
ftr-435	3003	30	liens	lien	NOUN
ftr-435	3003	31	and	and	CCONJ
ftr-435	3003	32	levies	levy	NOUN
ftr-435	3003	33	are	be	AUX
ftr-435	3003	34	separate	separate	ADJ
ftr-435	3003	35	actions	action	NOUN
ftr-435	3003	36	within	within	ADP
ftr-435	3003	37	the	the	DET
ftr-435	3003	38	collection	collection	NOUN
ftr-435	3003	39	process	process	NOUN
ftr-435	3003	40	.	.	PUNCT
ftr-435	3004	1	the	the	DET
ftr-435	3004	2	court	court	NOUN
ftr-435	3004	3	did	do	AUX
ftr-435	3004	4	not	not	PART
ftr-435	3004	5	reach	reach	VERB
ftr-435	3004	6	the	the	DET
ftr-435	3004	7	merits	merit	NOUN
ftr-435	3004	8	.	.	PUNCT
ftr-435	3005	1	5	5	X
ftr-435	3005	2	.	.	X
ftr-435	3005	3	if	if	SCONJ
ftr-435	3005	4	we	we	PRON
ftr-435	3005	5	have	have	VERB
ftr-435	3005	6	to	to	PART
ftr-435	3005	7	sign	sign	VERB
ftr-435	3005	8	our	our	PRON
ftr-435	3005	9	tax	tax	NOUN
ftr-435	3005	10	returns	return	NOUN
ftr-435	3005	11	,	,	PUNCT
ftr-435	3005	12	why	why	SCONJ
ftr-435	3005	13	doesn	doesn	PROPN
ftr-435	3005	14	�	�	PROPN
ftr-435	3005	15	t	t	PROPN
ftr-435	3005	16	the	the	DET
ftr-435	3005	17	irs	irs	PROPN
ftr-435	3005	18	have	have	VERB
ftr-435	3005	19	to	to	PART
ftr-435	3005	20	sign	sign	VERB
ftr-435	3005	21	assessments	assessment	NOUN
ftr-435	3005	22	?	?	PUNCT
ftr-435	3006	1	nicklaus	nicklaus	PROPN
ftr-435	3006	2	v.	v.	PROPN
ftr-435	3006	3	commissioner	commissioner	PROPN
ftr-435	3006	4	,	,	PUNCT
ftr-435	3006	5	117	117	NUM
ftr-435	3006	6	t.c	t.c	PROPN
ftr-435	3006	7	.	.	PROPN
ftr-435	3006	8	117	117	NUM
ftr-435	3006	9	(	(	PUNCT
ftr-435	3006	10	9/14/01	9/14/01	NUM
ftr-435	3006	11	)	)	PUNCT
ftr-435	3006	12	.	.	PUNCT
ftr-435	3007	1	a	a	DET
ftr-435	3007	2	certificate	certificate	NOUN
ftr-435	3007	3	of	of	ADP
ftr-435	3007	4	assessment	assessment	NOUN
ftr-435	3007	5	,	,	PUNCT
ftr-435	3007	6	form	form	NOUN
ftr-435	3007	7	4340	4340	NUM
ftr-435	3007	8	,	,	PUNCT
ftr-435	3007	9	is	be	AUX
ftr-435	3007	10	valid	valid	ADJ
ftr-435	3007	11	even	even	ADV
ftr-435	3007	12	if	if	SCONJ
ftr-435	3007	13	it	it	PRON
ftr-435	3007	14	has	have	AUX
ftr-435	3007	15	not	not	PART
ftr-435	3007	16	been	be	AUX
ftr-435	3007	17	signed	sign	VERB
ftr-435	3007	18	and	and	CCONJ
ftr-435	3007	19	dated	date	VERB
ftr-435	3007	20	by	by	ADP
ftr-435	3007	21	an	an	DET
ftr-435	3007	22	irs	irs	PROPN
ftr-435	3007	23	assessment	assessment	NOUN
ftr-435	3007	24	officer	officer	NOUN
ftr-435	3007	25	.	.	PUNCT
ftr-435	3008	1	2002	2002	NUM
ftr-435	3008	2	]	]	PUNCT
ftr-435	3008	3	recent	recent	ADJ
ftr-435	3008	4	developments	development	NOUN
ftr-435	3008	5	in	in	ADP
ftr-435	3008	6	federal	federal	ADJ
ftr-435	3008	7	income	income	NOUN
ftr-435	3008	8	taxation	taxation	NOUN
ftr-435	3008	9	771	771	NUM
ftr-435	3008	10	6	6	NUM
ftr-435	3008	11	.	.	PUNCT
ftr-435	3009	1	sarrell	sarrell	PROPN
ftr-435	3009	2	v.	v.	PROPN
ftr-435	3009	3	commissioner	commissioner	PROPN
ftr-435	3009	4	,	,	PUNCT
ftr-435	3009	5	117	117	NUM
ftr-435	3009	6	t.c	t.c	PROPN
ftr-435	3009	7	.	.	PROPN
ftr-435	3009	8	122	122	NUM
ftr-435	3009	9	(	(	PUNCT
ftr-435	3009	10	9/25/01	9/25/01	NUM
ftr-435	3009	11	)	)	PUNCT
ftr-435	3009	12	.	.	PUNCT
ftr-435	3010	1	neither	neither	CCONJ
ftr-435	3010	2	the	the	DET
ftr-435	3010	3	timely	timely	ADV
ftr-435	3010	4	mailed	mail	VERB
ftr-435	3010	5	/	/	SYM
ftr-435	3010	6	timely	timely	ADV
ftr-435	3010	7	filed	file	VERB
ftr-435	3010	8	rule	rule	NOUN
ftr-435	3010	9	of	of	ADP
ftr-435	3010	10	§	§	PROPN
ftr-435	3010	11	7502(a	7502(a	NOUN
ftr-435	3010	12	)	)	PUNCT
ftr-435	3010	13	that	that	PRON
ftr-435	3010	14	generally	generally	ADV
ftr-435	3010	15	applies	apply	VERB
ftr-435	3010	16	to	to	ADP
ftr-435	3010	17	tax	tax	NOUN
ftr-435	3010	18	court	court	NOUN
ftr-435	3010	19	petitions	petition	NOUN
ftr-435	3010	20	nor	nor	CCONJ
ftr-435	3010	21	the	the	DET
ftr-435	3010	22	extended	extended	ADJ
ftr-435	3010	23	filing	filing	NOUN
ftr-435	3010	24	period	period	NOUN
ftr-435	3010	25	under	under	ADP
ftr-435	3010	26	§	§	PROPN
ftr-435	3010	27	6213(a	6213(a	NOUN
ftr-435	3010	28	)	)	PUNCT
ftr-435	3010	29	for	for	ADP
ftr-435	3010	30	petitions	petition	NOUN
ftr-435	3010	31	from	from	ADP
ftr-435	3010	32	taxpayers	taxpayer	NOUN
ftr-435	3010	33	receiving	receive	VERB
ftr-435	3010	34	a	a	DET
ftr-435	3010	35	notice	notice	NOUN
ftr-435	3010	36	addressed	address	VERB
ftr-435	3010	37	outside	outside	ADP
ftr-435	3010	38	the	the	DET
ftr-435	3010	39	united	united	PROPN
ftr-435	3010	40	states	states	PROPN
ftr-435	3010	41	applies	apply	VERB
ftr-435	3010	42	to	to	ADP
ftr-435	3010	43	petitions	petition	NOUN
ftr-435	3010	44	under	under	ADP
ftr-435	3010	45	§	§	PROPN
ftr-435	3010	46	6330(d	6330(d	NOUN
ftr-435	3010	47	)	)	PUNCT
ftr-435	3010	48	.	.	PUNCT
ftr-435	3011	1	the	the	DET
ftr-435	3011	2	petition	petition	NOUN
ftr-435	3011	3	was	be	AUX
ftr-435	3011	4	dismissed	dismiss	VERB
ftr-435	3011	5	for	for	ADP
ftr-435	3011	6	lack	lack	NOUN
ftr-435	3011	7	of	of	ADP
ftr-435	3011	8	jurisdiction	jurisdiction	NOUN
ftr-435	3011	9	.	.	PUNCT
ftr-435	3012	1	7	7	X
ftr-435	3012	2	.	.	X
ftr-435	3012	3	when	when	SCONJ
ftr-435	3012	4	a	a	DET
ftr-435	3012	5	�	�	PROPN
ftr-435	3012	6	hearing	hearing	NOUN
ftr-435	3012	7	�	�	PROPN
ftr-435	3012	8	isn	isn	PROPN
ftr-435	3012	9	�	�	PROPN
ftr-435	3012	10	t	t	PROPN
ftr-435	3012	11	a	a	DET
ftr-435	3012	12	hearing	hearing	NOUN
ftr-435	3012	13	,	,	PUNCT
ftr-435	3012	14	but	but	CCONJ
ftr-435	3012	15	just	just	ADV
ftr-435	3012	16	a	a	DET
ftr-435	3012	17	letter	letter	NOUN
ftr-435	3012	18	from	from	ADP
ftr-435	3012	19	the	the	DET
ftr-435	3012	20	irs	irs	PROPN
ftr-435	3012	21	.	.	PUNCT
ftr-435	3013	1	a.	a.	PROPN
ftr-435	3013	2	lunsford	lunsford	PROPN
ftr-435	3013	3	v.	v.	PROPN
ftr-435	3013	4	commissioner	commissioner	PROPN
ftr-435	3013	5	,	,	PUNCT
ftr-435	3013	6	117	117	NUM
ftr-435	3013	7	t.c	t.c	PROPN
ftr-435	3013	8	.	.	PROPN
ftr-435	3013	9	159	159	NUM
ftr-435	3013	10	(	(	PUNCT
ftr-435	3013	11	11/30/01	11/30/01	NUM
ftr-435	3013	12	)	)	PUNCT
ftr-435	3013	13	(	(	PUNCT
ftr-435	3013	14	reviewed	review	VERB
ftr-435	3013	15	,	,	PUNCT
ftr-435	3013	16	8	8	NUM
ftr-435	3013	17	-	-	SYM
ftr-435	3013	18	3	3	NUM
ftr-435	3013	19	-	-	SYM
ftr-435	3013	20	5	5	NUM
ftr-435	3013	21	)	)	PUNCT
ftr-435	3013	22	.	.	PUNCT
ftr-435	3014	1	in	in	ADP
ftr-435	3014	2	deciding	decide	VERB
ftr-435	3014	3	the	the	DET
ftr-435	3014	4	validity	validity	NOUN
ftr-435	3014	5	of	of	ADP
ftr-435	3014	6	a	a	DET
ftr-435	3014	7	notice	notice	NOUN
ftr-435	3014	8	of	of	ADP
ftr-435	3014	9	determination	determination	NOUN
ftr-435	3014	10	for	for	ADP
ftr-435	3014	11	purposes	purpose	NOUN
ftr-435	3014	12	of	of	ADP
ftr-435	3014	13	ascertaining	ascertain	VERB
ftr-435	3014	14	whether	whether	SCONJ
ftr-435	3014	15	the	the	DET
ftr-435	3014	16	tax	tax	NOUN
ftr-435	3014	17	court	court	NOUN
ftr-435	3014	18	has	have	VERB
ftr-435	3014	19	jurisdiction	jurisdiction	NOUN
ftr-435	3014	20	to	to	PART
ftr-435	3014	21	review	review	VERB
ftr-435	3014	22	the	the	DET
ftr-435	3014	23	irs	irs	PROPN
ftr-435	3014	24	determination	determination	NOUN
ftr-435	3014	25	in	in	ADP
ftr-435	3014	26	a	a	DET
ftr-435	3014	27	§	§	PROPN
ftr-435	3014	28	6330	6330	NUM
ftr-435	3015	1	[	[	X
ftr-435	3015	2	due	due	ADJ
ftr-435	3015	3	process	process	NOUN
ftr-435	3015	4	before	before	ADP
ftr-435	3015	5	levy	levy	NOUN
ftr-435	3015	6	]	]	PUNCT
ftr-435	3015	7	proceeding	proceeding	NOUN
ftr-435	3015	8	,	,	PUNCT
ftr-435	3015	9	judge	judge	PROPN
ftr-435	3015	10	ruwe	ruwe	PROPN
ftr-435	3015	11	held	hold	VERB
ftr-435	3015	12	that	that	SCONJ
ftr-435	3015	13	the	the	DET
ftr-435	3015	14	court	court	NOUN
ftr-435	3015	15	will	will	AUX
ftr-435	3015	16	not	not	PART
ftr-435	3015	17	look	look	VERB
ftr-435	3015	18	behind	behind	ADP
ftr-435	3015	19	the	the	DET
ftr-435	3015	20	face	face	NOUN
ftr-435	3015	21	of	of	ADP
ftr-435	3015	22	the	the	DET
ftr-435	3015	23	notice	notice	NOUN
ftr-435	3015	24	of	of	ADP
ftr-435	3015	25	determination	determination	NOUN
ftr-435	3015	26	to	to	PART
ftr-435	3015	27	inquire	inquire	VERB
ftr-435	3015	28	as	as	ADP
ftr-435	3015	29	to	to	ADP
ftr-435	3015	30	whether	whether	SCONJ
ftr-435	3015	31	the	the	DET
ftr-435	3015	32	taxpayer	taxpayer	NOUN
ftr-435	3015	33	was	be	AUX
ftr-435	3015	34	afforded	afford	VERB
ftr-435	3015	35	a	a	DET
ftr-435	3015	36	proper	proper	ADJ
ftr-435	3015	37	hearing	hearing	NOUN
ftr-435	3015	38	.	.	PUNCT
ftr-435	3016	1	meyer	meyer	PROPN
ftr-435	3016	2	v.	v.	PROPN
ftr-435	3016	3	commissioner	commissioner	PROPN
ftr-435	3016	4	,	,	PUNCT
ftr-435	3016	5	115	115	NUM
ftr-435	3016	6	t.c	t.c	PROPN
ftr-435	3016	7	.	.	PROPN
ftr-435	3017	1	417	417	NUM
ftr-435	3017	2	(	(	PUNCT
ftr-435	3017	3	2000	2000	NUM
ftr-435	3017	4	)	)	PUNCT
ftr-435	3017	5	,	,	PUNCT
ftr-435	3017	6	is	be	AUX
ftr-435	3017	7	overruled	overrule	VERB
ftr-435	3017	8	to	to	ADP
ftr-435	3017	9	the	the	DET
ftr-435	3017	10	extent	extent	NOUN
ftr-435	3017	11	it	it	PRON
ftr-435	3017	12	is	be	AUX
ftr-435	3017	13	to	to	ADP
ftr-435	3017	14	the	the	DET
ftr-435	3017	15	contrary	contrary	NOUN
ftr-435	3017	16	.	.	PUNCT
ftr-435	3018	1	b.	b.	PROPN
ftr-435	3018	2	lunsford	lunsford	PROPN
ftr-435	3018	3	v.	v.	PROPN
ftr-435	3018	4	commissioner	commissioner	PROPN
ftr-435	3018	5	,	,	PUNCT
ftr-435	3018	6	117	117	NUM
ftr-435	3018	7	tc	tc	NUM
ftr-435	3018	8	183	183	NUM
ftr-435	3018	9	(	(	PUNCT
ftr-435	3018	10	11/30/01	11/30/01	NUM
ftr-435	3018	11	)	)	PUNCT
ftr-435	3018	12	(	(	PUNCT
ftr-435	3018	13	reviewed	review	VERB
ftr-435	3018	14	,	,	PUNCT
ftr-435	3018	15	7	7	NUM
ftr-435	3018	16	-	-	SYM
ftr-435	3018	17	2	2	NUM
ftr-435	3018	18	-	-	SYM
ftr-435	3018	19	7	7	NUM
ftr-435	3018	20	)	)	PUNCT
ftr-435	3018	21	.	.	PUNCT
ftr-435	3019	1	a	a	DET
ftr-435	3019	2	notice	notice	NOUN
ftr-435	3019	3	of	of	ADP
ftr-435	3019	4	determination	determination	NOUN
ftr-435	3019	5	to	to	PART
ftr-435	3019	6	levy	levy	VERB
ftr-435	3019	7	under	under	ADP
ftr-435	3019	8	§	§	PROPN
ftr-435	3019	9	6330	6330	NUM
ftr-435	3019	10	can	can	AUX
ftr-435	3019	11	be	be	AUX
ftr-435	3019	12	valid	valid	ADJ
ftr-435	3019	13	even	even	ADV
ftr-435	3019	14	though	though	SCONJ
ftr-435	3019	15	the	the	DET
ftr-435	3019	16	taxpayer	taxpayer	NOUN
ftr-435	3019	17	was	be	AUX
ftr-435	3019	18	not	not	PART
ftr-435	3019	19	afforded	afford	VERB
ftr-435	3019	20	a	a	DET
ftr-435	3019	21	face	face	NOUN
ftr-435	3019	22	-	-	PUNCT
ftr-435	3019	23	to	to	ADP
ftr-435	3019	24	-	-	PUNCT
ftr-435	3019	25	face	face	NOUN
ftr-435	3019	26	hearing	hearing	NOUN
ftr-435	3019	27	but	but	CCONJ
ftr-435	3019	28	instead	instead	ADV
ftr-435	3019	29	was	be	AUX
ftr-435	3019	30	provided	provide	VERB
ftr-435	3019	31	a	a	DET
ftr-435	3019	32	documentary	documentary	ADJ
ftr-435	3019	33	response	response	NOUN
ftr-435	3019	34	by	by	ADP
ftr-435	3019	35	mail	mail	NOUN
ftr-435	3019	36	to	to	ADP
ftr-435	3019	37	his	his	PRON
ftr-435	3019	38	inquiry	inquiry	NOUN
ftr-435	3019	39	regarding	regard	VERB
ftr-435	3019	40	the	the	DET
ftr-435	3019	41	propriety	propriety	NOUN
ftr-435	3019	42	of	of	ADP
ftr-435	3019	43	the	the	DET
ftr-435	3019	44	levy	levy	NOUN
ftr-435	3019	45	.	.	PUNCT
ftr-435	3020	1	the	the	DET
ftr-435	3020	2	taxpayer	taxpayer	NOUN
ftr-435	3020	3	questioned	question	VERB
ftr-435	3020	4	whether	whether	SCONJ
ftr-435	3020	5	there	there	PRON
ftr-435	3020	6	was	be	VERB
ftr-435	3020	7	a	a	DET
ftr-435	3020	8	valid	valid	ADJ
ftr-435	3020	9	summary	summary	NOUN
ftr-435	3020	10	record	record	NOUN
ftr-435	3020	11	of	of	ADP
ftr-435	3020	12	assessment	assessment	NOUN
ftr-435	3020	13	and	and	CCONJ
ftr-435	3020	14	the	the	DET
ftr-435	3020	15	appeals	appeal	NOUN
ftr-435	3020	16	officer	officer	NOUN
ftr-435	3020	17	responded	respond	VERB
ftr-435	3020	18	by	by	ADP
ftr-435	3020	19	sending	send	VERB
ftr-435	3020	20	the	the	DET
ftr-435	3020	21	taxpayer	taxpayer	NOUN
ftr-435	3020	22	a	a	DET
ftr-435	3020	23	form	form	NOUN
ftr-435	3020	24	4340	4340	NUM
ftr-435	3020	25	,	,	PUNCT
ftr-435	3020	26	certificate	certificate	NOUN
ftr-435	3020	27	of	of	ADP
ftr-435	3020	28	assessments	assessment	NOUN
ftr-435	3020	29	and	and	CCONJ
ftr-435	3020	30	payments	payment	NOUN
ftr-435	3020	31	.	.	PUNCT
ftr-435	3021	1	the	the	DET
ftr-435	3021	2	majority	majority	NOUN
ftr-435	3021	3	noted	note	VERB
ftr-435	3021	4	that	that	SCONJ
ftr-435	3021	5	other	other	ADJ
ftr-435	3021	6	cases	case	NOUN
ftr-435	3021	7	might	might	AUX
ftr-435	3021	8	arise	arise	VERB
ftr-435	3021	9	where	where	SCONJ
ftr-435	3021	10	the	the	DET
ftr-435	3021	11	nature	nature	NOUN
ftr-435	3021	12	of	of	ADP
ftr-435	3021	13	the	the	DET
ftr-435	3021	14	question	question	NOUN
ftr-435	3021	15	requires	require	VERB
ftr-435	3021	16	an	an	DET
ftr-435	3021	17	actual	actual	ADJ
ftr-435	3021	18	hearing	hearing	NOUN
ftr-435	3021	19	.	.	PUNCT
ftr-435	3022	1	seven	seven	NUM
ftr-435	3022	2	dissenting	dissent	VERB
ftr-435	3022	3	judges	judge	NOUN
ftr-435	3022	4	would	would	AUX
ftr-435	3022	5	have	have	AUX
ftr-435	3022	6	required	require	VERB
ftr-435	3022	7	an	an	DET
ftr-435	3022	8	actual	actual	ADJ
ftr-435	3022	9	hearing	hearing	NOUN
ftr-435	3022	10	as	as	ADP
ftr-435	3022	11	a	a	DET
ftr-435	3022	12	prerequisite	prerequisite	NOUN
ftr-435	3022	13	to	to	ADP
ftr-435	3022	14	upholding	uphold	VERB
ftr-435	3022	15	the	the	DET
ftr-435	3022	16	notice	notice	NOUN
ftr-435	3022	17	of	of	ADP
ftr-435	3022	18	determination	determination	NOUN
ftr-435	3022	19	.	.	PUNCT
ftr-435	3023	1	c.	c.	PROPN
ftr-435	3023	2	johnson	johnson	PROPN
ftr-435	3023	3	v.	v.	PROPN
ftr-435	3023	4	commissioner	commissioner	PROPN
ftr-435	3023	5	,	,	PUNCT
ftr-435	3023	6	117	117	NUM
ftr-435	3023	7	t.c	t.c	PROPN
ftr-435	3023	8	.	.	PROPN
ftr-435	3023	9	204	204	NUM
ftr-435	3023	10	(	(	PUNCT
ftr-435	3023	11	11/30/01	11/30/01	NUM
ftr-435	3023	12	)	)	PUNCT
ftr-435	3023	13	(	(	PUNCT
ftr-435	3023	14	reviewed	review	VERB
ftr-435	3023	15	,	,	PUNCT
ftr-435	3023	16	9	9	NUM
ftr-435	3023	17	-	-	SYM
ftr-435	3023	18	7	7	NUM
ftr-435	3023	19	)	)	PUNCT
ftr-435	3023	20	.	.	PUNCT
ftr-435	3024	1	section	section	NOUN
ftr-435	3024	2	6330(d	6330(d	PROPN
ftr-435	3024	3	)	)	PUNCT
ftr-435	3024	4	does	do	AUX
ftr-435	3024	5	not	not	PART
ftr-435	3024	6	confer	confer	VERB
ftr-435	3024	7	on	on	ADP
ftr-435	3024	8	the	the	DET
ftr-435	3024	9	tax	tax	NOUN
ftr-435	3024	10	court	court	NOUN
ftr-435	3024	11	jurisdiction	jurisdiction	NOUN
ftr-435	3024	12	to	to	PART
ftr-435	3024	13	review	review	VERB
ftr-435	3024	14	an	an	DET
ftr-435	3024	15	appeals	appeal	NOUN
ftr-435	3024	16	decision	decision	NOUN
ftr-435	3024	17	not	not	PART
ftr-435	3024	18	to	to	PART
ftr-435	3024	19	stay	stay	VERB
ftr-435	3024	20	a	a	DET
ftr-435	3024	21	levy	levy	NOUN
ftr-435	3024	22	pursuant	pursuant	ADJ
ftr-435	3024	23	to	to	ADP
ftr-435	3024	24	an	an	DET
ftr-435	3024	25	assessed	assessed	ADJ
ftr-435	3024	26	§	§	PROPN
ftr-435	3024	27	6702	6702	NUM
ftr-435	3024	28	frivolous	frivolous	ADJ
ftr-435	3024	29	return	return	NOUN
ftr-435	3024	30	penalty	penalty	NOUN
ftr-435	3024	31	.	.	PUNCT
ftr-435	3025	1	section	section	NOUN
ftr-435	3025	2	6330(d	6330(d	PROPN
ftr-435	3025	3	)	)	PUNCT
ftr-435	3025	4	does	do	AUX
ftr-435	3025	5	not	not	PART
ftr-435	3025	6	expand	expand	VERB
ftr-435	3025	7	the	the	DET
ftr-435	3025	8	tax	tax	NOUN
ftr-435	3025	9	court	court	NOUN
ftr-435	3025	10	�	�	PROPN
ftr-435	3025	11	s	s	PART
ftr-435	3025	12	jurisdiction	jurisdiction	NOUN
ftr-435	3025	13	to	to	ADP
ftr-435	3025	14	types	type	NOUN
ftr-435	3025	15	of	of	ADP
ftr-435	3025	16	taxes	taxis	NOUN
ftr-435	3025	17	over	over	ADP
ftr-435	3025	18	which	which	PRON
ftr-435	3025	19	the	the	DET
ftr-435	3025	20	tax	tax	NOUN
ftr-435	3025	21	court	court	NOUN
ftr-435	3025	22	does	do	AUX
ftr-435	3025	23	not	not	PART
ftr-435	3025	24	ordinarily	ordinarily	ADV
ftr-435	3025	25	have	have	VERB
ftr-435	3025	26	jurisdiction	jurisdiction	NOUN
ftr-435	3025	27	.	.	PUNCT
ftr-435	3026	1	van	van	PROPN
ftr-435	3026	2	es	es	PROPN
ftr-435	3026	3	v.	v.	PROPN
ftr-435	3026	4	commissioner	commissioner	NOUN
ftr-435	3026	5	,	,	PUNCT
ftr-435	3026	6	115	115	NUM
ftr-435	3026	7	t.c	t.c	PROPN
ftr-435	3026	8	.	.	PROPN
ftr-435	3026	9	324	324	NUM
ftr-435	3026	10	(	(	PUNCT
ftr-435	3026	11	2000	2000	NUM
ftr-435	3026	12	)	)	PUNCT
ftr-435	3026	13	,	,	PUNCT
ftr-435	3026	14	followed	follow	VERB
ftr-435	3026	15	.	.	PUNCT
ftr-435	3027	1	if	if	SCONJ
ftr-435	3027	2	subject	subject	NOUN
ftr-435	3027	3	matter	matter	NOUN
ftr-435	3027	4	jurisdiction	jurisdiction	NOUN
ftr-435	3027	5	is	be	AUX
ftr-435	3027	6	lacking	lack	VERB
ftr-435	3027	7	,	,	PUNCT
ftr-435	3027	8	the	the	DET
ftr-435	3027	9	tax	tax	NOUN
ftr-435	3027	10	court	court	NOUN
ftr-435	3027	11	will	will	AUX
ftr-435	3027	12	no	no	ADV
ftr-435	3027	13	longer	long	ADV
ftr-435	3027	14	look	look	VERB
ftr-435	3027	15	behind	behind	ADP
ftr-435	3027	16	the	the	DET
ftr-435	3027	17	face	face	NOUN
ftr-435	3027	18	of	of	ADP
ftr-435	3027	19	the	the	DET
ftr-435	3027	20	notice	notice	NOUN
ftr-435	3027	21	of	of	ADP
ftr-435	3027	22	determination	determination	NOUN
ftr-435	3027	23	to	to	PART
ftr-435	3027	24	inquire	inquire	VERB
ftr-435	3027	25	as	as	ADP
ftr-435	3027	26	to	to	ADP
ftr-435	3027	27	whether	whether	SCONJ
ftr-435	3027	28	the	the	DET
ftr-435	3027	29	taxpayer	taxpayer	NOUN
ftr-435	3027	30	was	be	AUX
ftr-435	3027	31	afforded	afford	VERB
ftr-435	3027	32	a	a	DET
ftr-435	3027	33	proper	proper	ADJ
ftr-435	3027	34	hearing	hearing	NOUN
ftr-435	3027	35	as	as	SCONJ
ftr-435	3027	36	required	require	VERB
ftr-435	3027	37	by	by	ADP
ftr-435	3027	38	§	§	PROPN
ftr-435	3027	39	6330(b	6330(b	PROPN
ftr-435	3027	40	)	)	PUNCT
ftr-435	3027	41	.	.	PUNCT
ftr-435	3028	1	meyer	meyer	PROPN
ftr-435	3028	2	v.	v.	PROPN
ftr-435	3028	3	commissioner	commissioner	PROPN
ftr-435	3028	4	,	,	PUNCT
ftr-435	3028	5	115	115	NUM
ftr-435	3028	6	t.c	t.c	PROPN
ftr-435	3028	7	.	.	PROPN
ftr-435	3029	1	417	417	NUM
ftr-435	3029	2	(	(	PUNCT
ftr-435	3029	3	2000	2000	NUM
ftr-435	3029	4	)	)	PUNCT
ftr-435	3029	5	,	,	PUNCT
ftr-435	3029	6	is	be	AUX
ftr-435	3029	7	overruled	overrule	VERB
ftr-435	3029	8	to	to	ADP
ftr-435	3029	9	the	the	DET
ftr-435	3029	10	extent	extent	NOUN
ftr-435	3029	11	it	it	PRON
ftr-435	3029	12	is	be	AUX
ftr-435	3029	13	to	to	ADP
ftr-435	3029	14	the	the	DET
ftr-435	3029	15	contrary	contrary	NOUN
ftr-435	3029	16	.	.	PUNCT
ftr-435	3030	1	commissioner	commissioner	PROPN
ftr-435	3030	2	�	�	PROPN
ftr-435	3030	3	s	s	PART
ftr-435	3030	4	motion	motion	NOUN
ftr-435	3030	5	to	to	PART
ftr-435	3030	6	dismiss	dismiss	VERB
ftr-435	3030	7	granted	grant	VERB
ftr-435	3030	8	.	.	PUNCT
ftr-435	3031	1	772	772	NUM
ftr-435	3031	2	florida	florida	PROPN
ftr-435	3031	3	tax	tax	PROPN
ftr-435	3031	4	review	review	NOUN
ftr-435	3031	5	[	[	X
ftr-435	3031	6	vol.5	vol.5	NOUN
ftr-435	3031	7	:	:	PUNCT
ftr-435	3031	8	si	si	PROPN
ftr-435	3031	9	8	8	NUM
ftr-435	3031	10	.	.	PUNCT
ftr-435	3031	11	downing	down	VERB
ftr-435	3031	12	v.	v.	ADP
ftr-435	3031	13	commissioner	commissioner	NOUN
ftr-435	3031	14	,	,	PUNCT
ftr-435	3031	15	118	118	NUM
ftr-435	3031	16	t.c	t.c	PROPN
ftr-435	3031	17	.	.	PUNCT
ftr-435	3032	1	no	no	INTJ
ftr-435	3032	2	.	.	NOUN
ftr-435	3032	3	2	2	NUM
ftr-435	3032	4	(	(	PUNCT
ftr-435	3032	5	1/7/02	1/7/02	NUM
ftr-435	3032	6	)	)	PUNCT
ftr-435	3032	7	.	.	PUNCT
ftr-435	3033	1	the	the	DET
ftr-435	3033	2	tax	tax	NOUN
ftr-435	3033	3	court	court	NOUN
ftr-435	3033	4	held	hold	VERB
ftr-435	3033	5	it	it	PRON
ftr-435	3033	6	had	have	VERB
ftr-435	3033	7	jurisdiction	jurisdiction	NOUN
ftr-435	3033	8	under	under	ADP
ftr-435	3033	9	§	§	PROPN
ftr-435	3033	10	6330(d)(1)(a	6330(d)(1)(a	NUM
ftr-435	3033	11	)	)	PUNCT
ftr-435	3033	12	to	to	PART
ftr-435	3033	13	review	review	VERB
ftr-435	3033	14	the	the	DET
ftr-435	3033	15	commissioner	commissioner	NOUN
ftr-435	3033	16	�	�	PROPN
ftr-435	3033	17	s	s	PART
ftr-435	3033	18	determination	determination	NOUN
ftr-435	3033	19	to	to	PART
ftr-435	3033	20	proceed	proceed	VERB
ftr-435	3033	21	with	with	ADP
ftr-435	3033	22	collection	collection	NOUN
ftr-435	3033	23	of	of	ADP
ftr-435	3033	24	the	the	DET
ftr-435	3033	25	§	§	PROPN
ftr-435	3033	26	6651(a)(2	6651(a)(2	NOUN
ftr-435	3033	27	)	)	PUNCT
ftr-435	3033	28	addition	addition	NOUN
ftr-435	3033	29	to	to	ADP
ftr-435	3033	30	tax	tax	NOUN
ftr-435	3033	31	for	for	ADP
ftr-435	3033	32	the	the	DET
ftr-435	3033	33	failure	failure	NOUN
ftr-435	3033	34	to	to	PART
ftr-435	3033	35	pay	pay	VERB
ftr-435	3033	36	.	.	PUNCT
ftr-435	3034	1	9	9	X
ftr-435	3034	2	.	.	X
ftr-435	3034	3	aguirre	aguirre	PROPN
ftr-435	3034	4	v.	v.	PROPN
ftr-435	3034	5	commissioner	commissioner	PROPN
ftr-435	3034	6	,	,	PUNCT
ftr-435	3034	7	117	117	NUM
ftr-435	3034	8	t.c	t.c	PROPN
ftr-435	3034	9	.	.	PROPN
ftr-435	3034	10	324	324	NUM
ftr-435	3034	11	(	(	PUNCT
ftr-435	3034	12	12/28/01	12/28/01	NUM
ftr-435	3034	13	)	)	PUNCT
ftr-435	3034	14	.	.	PUNCT
ftr-435	3035	1	a	a	DET
ftr-435	3035	2	taxpayer	taxpayer	NOUN
ftr-435	3035	3	who	who	PRON
ftr-435	3035	4	consents	consent	VERB
ftr-435	3035	5	to	to	ADP
ftr-435	3035	6	immediate	immediate	ADJ
ftr-435	3035	7	assessment	assessment	NOUN
ftr-435	3035	8	[	[	X
ftr-435	3035	9	by	by	ADP
ftr-435	3035	10	signing	sign	VERB
ftr-435	3035	11	form	form	NOUN
ftr-435	3035	12	4589	4589	NUM
ftr-435	3035	13	,	,	PUNCT
ftr-435	3035	14	income	income	NOUN
ftr-435	3035	15	tax	tax	NOUN
ftr-435	3035	16	examination	examination	NOUN
ftr-435	3035	17	changes	change	NOUN
ftr-435	3035	18	]	]	PUNCT
ftr-435	3035	19	has	have	AUX
ftr-435	3035	20	waived	waive	VERB
ftr-435	3035	21	the	the	DET
ftr-435	3035	22	right	right	NOUN
ftr-435	3035	23	to	to	ADP
ftr-435	3035	24	a	a	DET
ftr-435	3035	25	§	§	PROPN
ftr-435	3035	26	6330	6330	NUM
ftr-435	3035	27	per	per	ADP
ftr-435	3035	28	-	-	PUNCT
ftr-435	3035	29	levy	levy	NOUN
ftr-435	3035	30	administrative	administrative	ADJ
ftr-435	3035	31	hearing	hearing	NOUN
ftr-435	3035	32	.	.	PUNCT
ftr-435	3036	1	that	that	SCONJ
ftr-435	3036	2	the	the	DET
ftr-435	3036	3	form	form	NOUN
ftr-435	3036	4	4589	4589	NUM
ftr-435	3036	5	was	be	AUX
ftr-435	3036	6	executed	execute	VERB
ftr-435	3036	7	prior	prior	ADV
ftr-435	3036	8	to	to	ADP
ftr-435	3036	9	the	the	DET
ftr-435	3036	10	effective	effective	ADJ
ftr-435	3036	11	date	date	NOUN
ftr-435	3036	12	of	of	ADP
ftr-435	3036	13	§	§	PROPN
ftr-435	3036	14	6330	6330	NUM
ftr-435	3036	15	is	be	AUX
ftr-435	3036	16	not	not	PART
ftr-435	3036	17	relevant	relevant	ADJ
ftr-435	3036	18	.	.	PUNCT
ftr-435	3037	1	10	10	NUM
ftr-435	3037	2	.	.	PUNCT
ftr-435	3038	1	t.d	t.d	PROPN
ftr-435	3038	2	.	.	PROPN
ftr-435	3038	3	8979	8979	NUM
ftr-435	3038	4	,	,	PUNCT
ftr-435	3038	5	notice	notice	NOUN
ftr-435	3038	6	and	and	CCONJ
ftr-435	3038	7	opportunity	opportunity	NOUN
ftr-435	3038	8	for	for	ADP
ftr-435	3038	9	hearing	hear	VERB
ftr-435	3038	10	upon	upon	SCONJ
ftr-435	3038	11	filing	filing	NOUN
ftr-435	3038	12	of	of	ADP
ftr-435	3038	13	notice	notice	NOUN
ftr-435	3038	14	of	of	ADP
ftr-435	3038	15	lien	lien	NOUN
ftr-435	3038	16	,	,	PUNCT
ftr-435	3038	17	67	67	NUM
ftr-435	3038	18	f.r	f.r	NOUN
ftr-435	3038	19	.	.	NOUN
ftr-435	3038	20	2558	2558	NUM
ftr-435	3038	21	(	(	PUNCT
ftr-435	3038	22	1/18/02	1/18/02	NUM
ftr-435	3038	23	)	)	PUNCT
ftr-435	3039	1	;	;	PUNCT
ftr-435	3039	2	t.d	t.d	PROPN
ftr-435	3039	3	.	.	PROPN
ftr-435	3039	4	8980	8980	NUM
ftr-435	3039	5	,	,	PUNCT
ftr-435	3039	6	notice	notice	NOUN
ftr-435	3039	7	and	and	CCONJ
ftr-435	3039	8	opportunity	opportunity	NOUN
ftr-435	3039	9	for	for	ADP
ftr-435	3039	10	hearing	hear	VERB
ftr-435	3039	11	before	before	ADP
ftr-435	3039	12	levy	levy	NOUN
ftr-435	3039	13	,	,	PUNCT
ftr-435	3039	14	67	67	NUM
ftr-435	3039	15	f.r	f.r	NOUN
ftr-435	3039	16	.	.	NOUN
ftr-435	3039	17	2558	2558	NUM
ftr-435	3039	18	(	(	PUNCT
ftr-435	3039	19	1/18/02	1/18/02	NUM
ftr-435	3039	20	)	)	PUNCT
ftr-435	3039	21	.	.	PUNCT
ftr-435	3040	1	the	the	DET
ftr-435	3040	2	treasury	treasury	PROPN
ftr-435	3040	3	department	department	PROPN
ftr-435	3040	4	has	have	AUX
ftr-435	3040	5	promulgated	promulgate	VERB
ftr-435	3040	6	final	final	ADJ
ftr-435	3040	7	regulations	regulation	NOUN
ftr-435	3040	8	on	on	ADP
ftr-435	3040	9	the	the	DET
ftr-435	3040	10	right	right	NOUN
ftr-435	3040	11	to	to	ADP
ftr-435	3040	12	a	a	DET
ftr-435	3040	13	collection	collection	NOUN
ftr-435	3040	14	due	due	ADJ
ftr-435	3040	15	process	process	NOUN
ftr-435	3040	16	hearing	hearing	NOUN
ftr-435	3040	17	following	follow	VERB
ftr-435	3040	18	a	a	DET
ftr-435	3040	19	lien	lien	NOUN
ftr-435	3040	20	filing	filing	NOUN
ftr-435	3040	21	under	under	ADP
ftr-435	3040	22	§	§	PROPN
ftr-435	3040	23	6320	6320	NUM
ftr-435	3040	24	and	and	CCONJ
ftr-435	3040	25	on	on	ADP
ftr-435	3040	26	the	the	DET
ftr-435	3040	27	right	right	NOUN
ftr-435	3040	28	to	to	ADP
ftr-435	3040	29	a	a	DET
ftr-435	3040	30	similar	similar	ADJ
ftr-435	3040	31	hearing	hearing	NOUN
ftr-435	3040	32	before	before	ADP
ftr-435	3040	33	levy	levy	NOUN
ftr-435	3040	34	under	under	ADP
ftr-435	3040	35	§	§	PROPN
ftr-435	3040	36	6330	6330	NUM
ftr-435	3040	37	.	.	PUNCT
ftr-435	3041	1	g.	g.	PROPN
ftr-435	3041	2	innocent	innocent	ADJ
ftr-435	3041	3	spouse	spouse	NOUN
ftr-435	3041	4	relief	relief	NOUN
ftr-435	3041	5	1	1	NUM
ftr-435	3041	6	.	.	PUNCT
ftr-435	3042	1	when	when	SCONJ
ftr-435	3042	2	the	the	DET
ftr-435	3042	3	legislative	legislative	ADJ
ftr-435	3042	4	history	history	NOUN
ftr-435	3042	5	is	be	AUX
ftr-435	3042	6	ambiguous	ambiguous	ADJ
ftr-435	3042	7	,	,	PUNCT
ftr-435	3042	8	read	read	VERB
ftr-435	3042	9	the	the	DET
ftr-435	3042	10	statute	statute	NOUN
ftr-435	3042	11	.	.	PUNCT
ftr-435	3043	1	tax	tax	NOUN
ftr-435	3043	2	court	court	NOUN
ftr-435	3043	3	majority	majority	NOUN
ftr-435	3043	4	holds	hold	VERB
ftr-435	3043	5	that	that	SCONJ
ftr-435	3043	6	the	the	DET
ftr-435	3043	7	test	test	NOUN
ftr-435	3043	8	for	for	ADP
ftr-435	3043	9	knowledge	knowledge	NOUN
ftr-435	3043	10	under	under	ADP
ftr-435	3043	11	the	the	DET
ftr-435	3043	12	§	§	PROPN
ftr-435	3043	13	6015(c)(3)(c	6015(c)(3)(c	PROPN
ftr-435	3043	14	)	)	PUNCT
ftr-435	3043	15	separate	separate	ADJ
ftr-435	3043	16	liability	liability	NOUN
ftr-435	3043	17	election	election	NOUN
ftr-435	3043	18	is	be	AUX
ftr-435	3043	19	the	the	DET
ftr-435	3043	20	same	same	ADJ
ftr-435	3043	21	as	as	ADP
ftr-435	3043	22	that	that	PRON
ftr-435	3043	23	under	under	ADP
ftr-435	3043	24	former	former	ADJ
ftr-435	3043	25	§	§	PROPN
ftr-435	3043	26	6013(e)(1)(c	6013(e)(1)(c	NUM
ftr-435	3043	27	)	)	PUNCT
ftr-435	3043	28	,	,	PUNCT
ftr-435	3043	29	which	which	PRON
ftr-435	3043	30	is	be	AUX
ftr-435	3043	31	that	that	DET
ftr-435	3043	32	knowledge	knowledge	NOUN
ftr-435	3043	33	of	of	ADP
ftr-435	3043	34	an	an	DET
ftr-435	3043	35	item	item	NOUN
ftr-435	3043	36	of	of	ADP
ftr-435	3043	37	omitted	omit	VERB
ftr-435	3043	38	income	income	NOUN
ftr-435	3043	39	is	be	AUX
ftr-435	3043	40	sufficient	sufficient	ADJ
ftr-435	3043	41	to	to	PART
ftr-435	3043	42	deny	deny	VERB
ftr-435	3043	43	relief	relief	NOUN
ftr-435	3043	44	even	even	ADV
ftr-435	3043	45	if	if	SCONJ
ftr-435	3043	46	the	the	DET
ftr-435	3043	47	spouse	spouse	NOUN
ftr-435	3043	48	has	have	VERB
ftr-435	3043	49	no	no	DET
ftr-435	3043	50	reason	reason	NOUN
ftr-435	3043	51	to	to	PART
ftr-435	3043	52	believe	believe	VERB
ftr-435	3043	53	that	that	SCONJ
ftr-435	3043	54	the	the	DET
ftr-435	3043	55	way	way	NOUN
ftr-435	3043	56	the	the	DET
ftr-435	3043	57	item	item	NOUN
ftr-435	3043	58	was	be	AUX
ftr-435	3043	59	reported	report	VERB
ftr-435	3043	60	on	on	ADP
ftr-435	3043	61	the	the	DET
ftr-435	3043	62	return	return	NOUN
ftr-435	3043	63	was	be	AUX
ftr-435	3043	64	correct	correct	ADJ
ftr-435	3043	65	.	.	PUNCT
ftr-435	3044	1	cheshire	cheshire	PROPN
ftr-435	3044	2	v.	v.	PROPN
ftr-435	3044	3	commissioner	commissioner	PROPN
ftr-435	3044	4	,	,	PUNCT
ftr-435	3044	5	115	115	NUM
ftr-435	3044	6	t.c	t.c	PROPN
ftr-435	3044	7	.	.	PROPN
ftr-435	3044	8	183	183	NUM
ftr-435	3044	9	(	(	PUNCT
ftr-435	3044	10	8/30/00	8/30/00	NUM
ftr-435	3044	11	)	)	PUNCT
ftr-435	3044	12	(	(	PUNCT
ftr-435	3044	13	reviewed	review	VERB
ftr-435	3044	14	,	,	PUNCT
ftr-435	3044	15	11	11	NUM
ftr-435	3044	16	-	-	SYM
ftr-435	3044	17	4	4	NUM
ftr-435	3044	18	)	)	PUNCT
ftr-435	3044	19	,	,	PUNCT
ftr-435	3044	20	on	on	ADP
ftr-435	3044	21	appeal	appeal	NOUN
ftr-435	3044	22	to	to	ADP
ftr-435	3044	23	the	the	DET
ftr-435	3044	24	5th	5th	ADJ
ftr-435	3044	25	circuit	circuit	NOUN
ftr-435	3044	26	.	.	PUNCT
ftr-435	3045	1	a	a	DET
ftr-435	3045	2	spouse	spouse	NOUN
ftr-435	3045	3	who	who	PRON
ftr-435	3045	4	has	have	VERB
ftr-435	3045	5	actual	actual	ADJ
ftr-435	3045	6	knowledge	knowledge	NOUN
ftr-435	3045	7	of	of	ADP
ftr-435	3045	8	the	the	DET
ftr-435	3045	9	transaction	transaction	NOUN
ftr-435	3045	10	giving	give	VERB
ftr-435	3045	11	rise	rise	NOUN
ftr-435	3045	12	to	to	ADP
ftr-435	3045	13	omitted	omit	VERB
ftr-435	3045	14	income	income	NOUN
ftr-435	3045	15	has	have	VERB
ftr-435	3045	16	�	�	NOUN
ftr-435	3045	17	reason	reason	NOUN
ftr-435	3045	18	to	to	PART
ftr-435	3045	19	know	know	VERB
ftr-435	3045	20	�	�	PROPN
ftr-435	3045	21	of	of	ADP
ftr-435	3045	22	the	the	DET
ftr-435	3045	23	understatement	understatement	NOUN
ftr-435	3045	24	and	and	CCONJ
ftr-435	3045	25	is	be	AUX
ftr-435	3045	26	not	not	PART
ftr-435	3045	27	entitled	entitle	VERB
ftr-435	3045	28	to	to	ADP
ftr-435	3045	29	innocent	innocent	ADJ
ftr-435	3045	30	spouse	spouse	NOUN
ftr-435	3045	31	relief	relief	NOUN
ftr-435	3045	32	under	under	ADP
ftr-435	3045	33	§	§	PROPN
ftr-435	3045	34	6015(b	6015(b	NOUN
ftr-435	3045	35	)	)	PUNCT
ftr-435	3045	36	.	.	PUNCT
ftr-435	3046	1	the	the	DET
ftr-435	3046	2	taxpayer	taxpayer	PROPN
ftr-435	3046	3	�	�	PROPN
ftr-435	3046	4	s	s	PART
ftr-435	3046	5	proposed	propose	VERB
ftr-435	3046	6	standard	standard	NOUN
ftr-435	3046	7	based	base	VERB
ftr-435	3046	8	on	on	ADP
ftr-435	3046	9	a	a	DET
ftr-435	3046	10	prudent	prudent	ADJ
ftr-435	3046	11	taxpayer	taxpayer	NOUN
ftr-435	3046	12	being	be	AUX
ftr-435	3046	13	expected	expect	VERB
ftr-435	3046	14	to	to	PART
ftr-435	3046	15	know	know	VERB
ftr-435	3046	16	of	of	ADP
ftr-435	3046	17	the	the	DET
ftr-435	3046	18	understatement	understatement	NOUN
ftr-435	3046	19	was	be	AUX
ftr-435	3046	20	rejected	reject	VERB
ftr-435	3046	21	as	as	ADP
ftr-435	3046	22	providing	provide	VERB
ftr-435	3046	23	too	too	ADV
ftr-435	3046	24	broad	broad	ADJ
ftr-435	3046	25	an	an	DET
ftr-435	3046	26	escape	escape	NOUN
ftr-435	3046	27	hatch	hatch	NOUN
ftr-435	3046	28	form	form	NOUN
ftr-435	3046	29	liability	liability	NOUN
ftr-435	3046	30	.	.	PUNCT
ftr-435	3047	1	more	more	ADV
ftr-435	3047	2	importantly	importantly	ADV
ftr-435	3047	3	,	,	PUNCT
ftr-435	3047	4	the	the	DET
ftr-435	3047	5	tax	tax	NOUN
ftr-435	3047	6	court	court	NOUN
ftr-435	3047	7	(	(	PUNCT
ftr-435	3047	8	judge	judge	PROPN
ftr-435	3047	9	jacobs	jacobs	PROPN
ftr-435	3047	10	)	)	PUNCT
ftr-435	3047	11	held	hold	VERB
ftr-435	3047	12	that	that	SCONJ
ftr-435	3047	13	for	for	SCONJ
ftr-435	3047	14	the	the	DET
ftr-435	3047	15	spouse	spouse	NOUN
ftr-435	3047	16	to	to	PART
ftr-435	3047	17	be	be	AUX
ftr-435	3047	18	denied	deny	VERB
ftr-435	3047	19	apportioned	apportioned	ADJ
ftr-435	3047	20	liability	liability	NOUN
ftr-435	3047	21	relief	relief	NOUN
ftr-435	3047	22	,	,	PUNCT
ftr-435	3047	23	§	§	PROPN
ftr-435	3047	24	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-435	3047	25	)	)	PUNCT
ftr-435	3047	26	does	do	AUX
ftr-435	3047	27	not	not	PART
ftr-435	3047	28	require	require	VERB
ftr-435	3047	29	actual	actual	ADJ
ftr-435	3047	30	knowledge	knowledge	NOUN
ftr-435	3047	31	of	of	ADP
ftr-435	3047	32	whether	whether	SCONJ
ftr-435	3047	33	the	the	DET
ftr-435	3047	34	entry	entry	NOUN
ftr-435	3047	35	on	on	ADP
ftr-435	3047	36	the	the	DET
ftr-435	3047	37	return	return	NOUN
ftr-435	3047	38	is	be	AUX
ftr-435	3047	39	or	or	CCONJ
ftr-435	3047	40	is	be	AUX
ftr-435	3047	41	not	not	PART
ftr-435	3047	42	correct	correct	ADJ
ftr-435	3047	43	.	.	PUNCT
ftr-435	3048	1	the	the	DET
ftr-435	3048	2	applicable	applicable	ADJ
ftr-435	3048	3	knowledge	knowledge	NOUN
ftr-435	3048	4	standard	standard	NOUN
ftr-435	3048	5	under	under	ADP
ftr-435	3048	6	§	§	PROPN
ftr-435	3048	7	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-435	3048	8	)	)	PUNCT
ftr-435	3048	9	is	be	AUX
ftr-435	3048	10	�	�	X
ftr-435	3048	11	an	an	DET
ftr-435	3048	12	actual	actual	ADJ
ftr-435	3048	13	and	and	CCONJ
ftr-435	3048	14	clear	clear	ADJ
ftr-435	3048	15	awareness	awareness	NOUN
ftr-435	3048	16	(	(	PUNCT
ftr-435	3048	17	as	as	SCONJ
ftr-435	3048	18	opposed	oppose	VERB
ftr-435	3048	19	to	to	PART
ftr-435	3048	20	reason	reason	NOUN
ftr-435	3048	21	to	to	PART
ftr-435	3048	22	know	know	VERB
ftr-435	3048	23	)	)	PUNCT
ftr-435	3048	24	of	of	ADP
ftr-435	3048	25	the	the	DET
ftr-435	3048	26	existence	existence	NOUN
ftr-435	3048	27	of	of	ADP
ftr-435	3048	28	an	an	DET
ftr-435	3048	29	item	item	NOUN
ftr-435	3048	30	which	which	PRON
ftr-435	3048	31	gives	give	VERB
ftr-435	3048	32	rise	rise	NOUN
ftr-435	3048	33	to	to	ADP
ftr-435	3048	34	the	the	DET
ftr-435	3048	35	deficiency	deficiency	NOUN
ftr-435	3048	36	(	(	PUNCT
ftr-435	3048	37	or	or	CCONJ
ftr-435	3048	38	portion	portion	NOUN
ftr-435	3048	39	thereof	thereof	ADV
ftr-435	3048	40	)	)	PUNCT
ftr-435	3048	41	.	.	PUNCT
ftr-435	3049	1	�	�	PROPN
ftr-435	3049	2	thus	thus	ADV
ftr-435	3049	3	because	because	SCONJ
ftr-435	3049	4	when	when	SCONJ
ftr-435	3049	5	the	the	DET
ftr-435	3049	6	spouse	spouse	NOUN
ftr-435	3049	7	seeking	seek	VERB
ftr-435	3049	8	apportioned	apportioned	ADJ
ftr-435	3049	9	liability	liability	NOUN
ftr-435	3049	10	in	in	ADP
ftr-435	3049	11	cheshire	cheshire	PROPN
ftr-435	3049	12	signed	sign	VERB
ftr-435	3049	13	the	the	DET
ftr-435	3049	14	joint	joint	ADJ
ftr-435	3049	15	return	return	NOUN
ftr-435	3049	16	,	,	PUNCT
ftr-435	3049	17	she	she	PRON
ftr-435	3049	18	was	be	AUX
ftr-435	3049	19	aware	aware	ADJ
ftr-435	3049	20	of	of	ADP
ftr-435	3049	21	the	the	DET
ftr-435	3049	22	amount	amount	NOUN
ftr-435	3049	23	,	,	PUNCT
ftr-435	3049	24	the	the	DET
ftr-435	3049	25	source	source	NOUN
ftr-435	3049	26	,	,	PUNCT
ftr-435	3049	27	and	and	CCONJ
ftr-435	3049	28	the	the	DET
ftr-435	3049	29	date	date	NOUN
ftr-435	3049	30	of	of	ADP
ftr-435	3049	31	receipt	receipt	NOUN
ftr-435	3049	32	of	of	ADP
ftr-435	3049	33	a	a	DET
ftr-435	3049	34	retirement	retirement	NOUN
ftr-435	3049	35	distribution	distribution	NOUN
ftr-435	3049	36	received	receive	VERB
ftr-435	3049	37	by	by	ADP
ftr-435	3049	38	her	she	PRON
ftr-435	3049	39	then	then	ADV
ftr-435	3049	40	husband	husband	NOUN
ftr-435	3049	41	,	,	PUNCT
ftr-435	3049	42	she	she	PRON
ftr-435	3049	43	was	be	AUX
ftr-435	3049	44	denied	deny	VERB
ftr-435	3049	45	apportioned	apportioned	ADJ
ftr-435	3049	46	liability	liability	NOUN
ftr-435	3049	47	,	,	PUNCT
ftr-435	3049	48	even	even	ADV
ftr-435	3049	49	though	though	SCONJ
ftr-435	3049	50	at	at	ADP
ftr-435	3049	51	that	that	DET
ftr-435	3049	52	time	time	NOUN
ftr-435	3049	53	she	she	PRON
ftr-435	3049	54	misunderstood	misunderstand	VERB
ftr-435	3049	55	how	how	SCONJ
ftr-435	3049	56	much	much	ADJ
ftr-435	3049	57	of	of	ADP
ftr-435	3049	58	the	the	DET
ftr-435	3049	59	retirement	retirement	NOUN
ftr-435	3049	60	distribution	distribution	NOUN
ftr-435	3049	61	properly	properly	ADV
ftr-435	3049	62	was	be	AUX
ftr-435	3049	63	taxable	taxable	ADJ
ftr-435	3049	64	and	and	CCONJ
ftr-435	3049	65	thus	thus	ADV
ftr-435	3049	66	did	do	AUX
ftr-435	3049	67	not	not	PART
ftr-435	3049	68	2002	2002	NUM
ftr-435	3049	69	]	]	PUNCT
ftr-435	3050	1	recent	recent	ADJ
ftr-435	3050	2	developments	development	NOUN
ftr-435	3050	3	in	in	ADP
ftr-435	3050	4	federal	federal	ADJ
ftr-435	3050	5	income	income	NOUN
ftr-435	3050	6	taxation	taxation	NOUN
ftr-435	3050	7	773	773	NUM
ftr-435	3050	8	know	know	VERB
ftr-435	3050	9	that	that	SCONJ
ftr-435	3050	10	the	the	DET
ftr-435	3050	11	amount	amount	NOUN
ftr-435	3050	12	of	of	ADP
ftr-435	3050	13	income	income	NOUN
ftr-435	3050	14	was	be	AUX
ftr-435	3050	15	understated	understate	VERB
ftr-435	3050	16	.	.	PUNCT
ftr-435	3051	1	the	the	DET
ftr-435	3051	2	court	court	NOUN
ftr-435	3051	3	declined	decline	VERB
ftr-435	3051	4	to	to	PART
ftr-435	3051	5	follow	follow	VERB
ftr-435	3051	6	a	a	DET
ftr-435	3051	7	statement	statement	NOUN
ftr-435	3051	8	in	in	ADP
ftr-435	3051	9	h.	h.	PROPN
ftr-435	3051	10	conf	conf	PROPN
ftr-435	3051	11	.	.	PUNCT
ftr-435	3052	1	rept	rept	NOUN
ftr-435	3052	2	.	.	PUNCT
ftr-435	3053	1	105	105	NUM
ftr-435	3053	2	-	-	SYM
ftr-435	3053	3	599	599	NUM
ftr-435	3053	4	,	,	PUNCT
ftr-435	3053	5	at	at	ADP
ftr-435	3053	6	253	253	NUM
ftr-435	3053	7	(	(	PUNCT
ftr-435	3053	8	1998	1998	NUM
ftr-435	3053	9	)	)	PUNCT
ftr-435	3053	10	that	that	PRON
ftr-435	3053	11	�	�	VERB
ftr-435	3053	12	if	if	SCONJ
ftr-435	3053	13	the	the	DET
ftr-435	3053	14	irs	irs	PROPN
ftr-435	3053	15	proves	prove	VERB
ftr-435	3053	16	that	that	SCONJ
ftr-435	3053	17	the	the	DET
ftr-435	3053	18	electing	electing	ADJ
ftr-435	3053	19	spouse	spouse	NOUN
ftr-435	3053	20	had	have	VERB
ftr-435	3053	21	actual	actual	ADJ
ftr-435	3053	22	knowledge	knowledge	NOUN
ftr-435	3053	23	that	that	SCONJ
ftr-435	3053	24	an	an	DET
ftr-435	3053	25	item	item	NOUN
ftr-435	3053	26	on	on	ADP
ftr-435	3053	27	a	a	DET
ftr-435	3053	28	return	return	NOUN
ftr-435	3053	29	is	be	AUX
ftr-435	3053	30	incorrect	incorrect	ADJ
ftr-435	3053	31	,	,	PUNCT
ftr-435	3053	32	the	the	DET
ftr-435	3053	33	election	election	NOUN
ftr-435	3053	34	will	will	AUX
ftr-435	3053	35	not	not	PART
ftr-435	3053	36	apply	apply	VERB
ftr-435	3053	37	to	to	ADP
ftr-435	3053	38	the	the	DET
ftr-435	3053	39	extent	extent	NOUN
ftr-435	3053	40	any	any	DET
ftr-435	3053	41	deficiency	deficiency	NOUN
ftr-435	3053	42	is	be	AUX
ftr-435	3053	43	attributable	attributable	ADJ
ftr-435	3053	44	to	to	ADP
ftr-435	3053	45	such	such	ADJ
ftr-435	3053	46	item	item	NOUN
ftr-435	3053	47	.	.	PUNCT
ftr-435	3054	1	�	�	PROPN
ftr-435	3054	2	the	the	DET
ftr-435	3054	3	court	court	NOUN
ftr-435	3054	4	did	do	VERB
ftr-435	3054	5	,	,	PUNCT
ftr-435	3054	6	however	however	ADV
ftr-435	3054	7	,	,	PUNCT
ftr-435	3054	8	find	find	VERB
ftr-435	3054	9	that	that	SCONJ
ftr-435	3054	10	the	the	DET
ftr-435	3054	11	commissioner	commissioner	NOUN
ftr-435	3054	12	abused	abuse	VERB
ftr-435	3054	13	his	his	PRON
ftr-435	3054	14	discretion	discretion	NOUN
ftr-435	3054	15	in	in	ADP
ftr-435	3054	16	failing	fail	VERB
ftr-435	3054	17	to	to	PART
ftr-435	3054	18	grant	grant	VERB
ftr-435	3054	19	equitable	equitable	ADJ
ftr-435	3054	20	relief	relief	NOUN
ftr-435	3054	21	from	from	ADP
ftr-435	3054	22	penalties	penalty	NOUN
ftr-435	3054	23	under	under	ADP
ftr-435	3054	24	§	§	PROPN
ftr-435	3054	25	6015(f	6015(f	NUM
ftr-435	3054	26	)	)	PUNCT
ftr-435	3054	27	,	,	PUNCT
ftr-435	3054	28	even	even	ADV
ftr-435	3054	29	though	though	SCONJ
ftr-435	3054	30	the	the	DET
ftr-435	3054	31	failure	failure	NOUN
ftr-435	3054	32	to	to	PART
ftr-435	3054	33	grant	grant	VERB
ftr-435	3054	34	equitable	equitable	ADJ
ftr-435	3054	35	relief	relief	NOUN
ftr-435	3054	36	on	on	ADP
ftr-435	3054	37	the	the	DET
ftr-435	3054	38	underlying	underlie	VERB
ftr-435	3054	39	deficiency	deficiency	NOUN
ftr-435	3054	40	was	be	AUX
ftr-435	3054	41	not	not	PART
ftr-435	3054	42	an	an	DET
ftr-435	3054	43	abuse	abuse	NOUN
ftr-435	3054	44	of	of	ADP
ftr-435	3054	45	discretion	discretion	NOUN
ftr-435	3054	46	.	.	PUNCT
ftr-435	3055	1	the	the	DET
ftr-435	3055	2	taxpayer	taxpayer	NOUN
ftr-435	3055	3	relied	rely	VERB
ftr-435	3055	4	on	on	ADP
ftr-435	3055	5	her	her	PRON
ftr-435	3055	6	husband	husband	NOUN
ftr-435	3055	7	�	�	NOUN
ftr-435	3055	8	s	s	PART
ftr-435	3055	9	description	description	NOUN
ftr-435	3055	10	of	of	ADP
ftr-435	3055	11	the	the	DET
ftr-435	3055	12	tax	tax	NOUN
ftr-435	3055	13	consequences	consequence	NOUN
ftr-435	3055	14	of	of	ADP
ftr-435	3055	15	the	the	DET
ftr-435	3055	16	transaction	transaction	NOUN
ftr-435	3055	17	and	and	CCONJ
ftr-435	3055	18	his	his	PRON
ftr-435	3055	19	representations	representation	NOUN
ftr-435	3055	20	that	that	PRON
ftr-435	3055	21	he	he	PRON
ftr-435	3055	22	had	have	AUX
ftr-435	3055	23	been	be	AUX
ftr-435	3055	24	advised	advise	VERB
ftr-435	3055	25	by	by	ADP
ftr-435	3055	26	a	a	DET
ftr-435	3055	27	cpa	cpa	NOUN
ftr-435	3055	28	and	and	CCONJ
ftr-435	3055	29	had	have	VERB
ftr-435	3055	30	no	no	DET
ftr-435	3055	31	reason	reason	NOUN
ftr-435	3055	32	to	to	PART
ftr-435	3055	33	doubt	doubt	VERB
ftr-435	3055	34	him	he	PRON
ftr-435	3055	35	.	.	PUNCT
ftr-435	3056	1	�	�	PROPN
ftr-435	3056	2	judge	judge	PROPN
ftr-435	3056	3	jacobs	jacobs	PROPN
ftr-435	3056	4	writing	write	VERB
ftr-435	3056	5	for	for	ADP
ftr-435	3056	6	the	the	DET
ftr-435	3056	7	majority	majority	NOUN
ftr-435	3056	8	held	hold	VERB
ftr-435	3056	9	that	that	SCONJ
ftr-435	3056	10	the	the	DET
ftr-435	3056	11	wife	wife	NOUN
ftr-435	3056	12	was	be	AUX
ftr-435	3056	13	properly	properly	ADV
ftr-435	3056	14	denied	deny	VERB
ftr-435	3056	15	innocent	innocent	ADJ
ftr-435	3056	16	spouse	spouse	NOUN
ftr-435	3056	17	treatment	treatment	NOUN
ftr-435	3056	18	under	under	ADP
ftr-435	3056	19	§	§	PROPN
ftr-435	3056	20	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-435	3056	21	)	)	PUNCT
ftr-435	3056	22	where	where	SCONJ
ftr-435	3056	23	she	she	PRON
ftr-435	3056	24	had	have	VERB
ftr-435	3056	25	knowledge	knowledge	NOUN
ftr-435	3056	26	that	that	PRON
ftr-435	3056	27	her	her	PRON
ftr-435	3056	28	husband	husband	NOUN
ftr-435	3056	29	had	have	AUX
ftr-435	3056	30	received	receive	VERB
ftr-435	3056	31	a	a	DET
ftr-435	3056	32	distribution	distribution	NOUN
ftr-435	3056	33	from	from	ADP
ftr-435	3056	34	his	his	PRON
ftr-435	3056	35	retirement	retirement	NOUN
ftr-435	3056	36	plan	plan	NOUN
ftr-435	3056	37	.	.	PUNCT
ftr-435	3057	1	the	the	DET
ftr-435	3057	2	wife	wife	NOUN
ftr-435	3057	3	was	be	AUX
ftr-435	3057	4	told	tell	VERB
ftr-435	3057	5	by	by	ADP
ftr-435	3057	6	her	her	PRON
ftr-435	3057	7	husband	husband	NOUN
ftr-435	3057	8	that	that	PRON
ftr-435	3057	9	their	their	PRON
ftr-435	3057	10	accountant	accountant	NOUN
ftr-435	3057	11	had	have	AUX
ftr-435	3057	12	advised	advise	VERB
ftr-435	3057	13	him	he	PRON
ftr-435	3057	14	that	that	PRON
ftr-435	3057	15	amounts	amount	NOUN
ftr-435	3057	16	used	use	VERB
ftr-435	3057	17	to	to	PART
ftr-435	3057	18	pay	pay	VERB
ftr-435	3057	19	off	off	ADP
ftr-435	3057	20	the	the	DET
ftr-435	3057	21	mortgage	mortgage	NOUN
ftr-435	3057	22	could	could	AUX
ftr-435	3057	23	be	be	AUX
ftr-435	3057	24	excluded	exclude	VERB
ftr-435	3057	25	from	from	ADP
ftr-435	3057	26	income	income	NOUN
ftr-435	3057	27	the	the	DET
ftr-435	3057	28	same	same	ADJ
ftr-435	3057	29	way	way	NOUN
ftr-435	3057	30	that	that	PRON
ftr-435	3057	31	the	the	DET
ftr-435	3057	32	portion	portion	NOUN
ftr-435	3057	33	of	of	ADP
ftr-435	3057	34	the	the	DET
ftr-435	3057	35	distribution	distribution	NOUN
ftr-435	3057	36	that	that	PRON
ftr-435	3057	37	was	be	AUX
ftr-435	3057	38	�	�	PROPN
ftr-435	3057	39	rolled	roll	VERB
ftr-435	3057	40	over	over	ADP
ftr-435	3057	41	�	�	PROPN
ftr-435	3057	42	was	be	AUX
ftr-435	3057	43	treated	treat	VERB
ftr-435	3057	44	.	.	PUNCT
ftr-435	3058	1	the	the	DET
ftr-435	3058	2	majority	majority	NOUN
ftr-435	3058	3	held	hold	VERB
ftr-435	3058	4	that	that	SCONJ
ftr-435	3058	5	the	the	DET
ftr-435	3058	6	wife	wife	NOUN
ftr-435	3058	7	does	do	AUX
ftr-435	3058	8	not	not	PART
ftr-435	3058	9	need	need	VERB
ftr-435	3058	10	to	to	PART
ftr-435	3058	11	have	have	VERB
ftr-435	3058	12	knowledge	knowledge	NOUN
ftr-435	3058	13	of	of	ADP
ftr-435	3058	14	the	the	DET
ftr-435	3058	15	tax	tax	NOUN
ftr-435	3058	16	consequences	consequence	NOUN
ftr-435	3058	17	of	of	ADP
ftr-435	3058	18	the	the	DET
ftr-435	3058	19	item	item	NOUN
ftr-435	3058	20	or	or	CCONJ
ftr-435	3058	21	that	that	SCONJ
ftr-435	3058	22	the	the	DET
ftr-435	3058	23	entry	entry	NOUN
ftr-435	3058	24	on	on	ADP
ftr-435	3058	25	the	the	DET
ftr-435	3058	26	return	return	NOUN
ftr-435	3058	27	is	be	AUX
ftr-435	3058	28	incorrect	incorrect	ADJ
ftr-435	3058	29	.	.	PUNCT
ftr-435	3059	1	the	the	DET
ftr-435	3059	2	court	court	NOUN
ftr-435	3059	3	relied	rely	VERB
ftr-435	3059	4	on	on	ADP
ftr-435	3059	5	former	former	ADJ
ftr-435	3059	6	§	§	PROPN
ftr-435	3059	7	6013	6013	NUM
ftr-435	3059	8	cases	case	NOUN
ftr-435	3059	9	,	,	PUNCT
ftr-435	3059	10	such	such	ADJ
ftr-435	3059	11	as	as	ADP
ftr-435	3059	12	wiksell	wiksell	NOUN
ftr-435	3059	13	v.	v.	ADP
ftr-435	3059	14	commissioner	commissioner	NOUN
ftr-435	3059	15	,	,	PUNCT
ftr-435	3059	16	215	215	NUM
ftr-435	3059	17	f.3d	f.3d	NUM
ftr-435	3059	18	1335	1335	NUM
ftr-435	3059	19	(	(	PUNCT
ftr-435	3059	20	9th	9th	ADJ
ftr-435	3059	21	cir	cir	NOUN
ftr-435	3059	22	.	.	PROPN
ftr-435	3059	23	2000	2000	NUM
ftr-435	3059	24	)	)	PUNCT
ftr-435	3059	25	,	,	PUNCT
ftr-435	3059	26	aff	aff	PROPN
ftr-435	3059	27	�	�	PROPN
ftr-435	3059	28	g	g	PROPN
ftr-435	3059	29	without	without	ADP
ftr-435	3059	30	published	publish	VERB
ftr-435	3059	31	opinion	opinion	NOUN
ftr-435	3059	32	t.c	t.c	PROPN
ftr-435	3059	33	.	.	PROPN
ftr-435	3059	34	memo	memo	NOUN
ftr-435	3059	35	.	.	PUNCT
ftr-435	3060	1	1999	1999	NUM
ftr-435	3060	2	-	-	SYM
ftr-435	3060	3	32	32	NUM
ftr-435	3060	4	,	,	PUNCT
ftr-435	3060	5	and	and	CCONJ
ftr-435	3060	6	bokum	bokum	VERB
ftr-435	3060	7	v.	v.	ADP
ftr-435	3060	8	commissioner	commissioner	NOUN
ftr-435	3060	9	,	,	PUNCT
ftr-435	3060	10	94	94	NUM
ftr-435	3060	11	t.c	t.c	PROPN
ftr-435	3060	12	.	.	PROPN
ftr-435	3060	13	126	126	NUM
ftr-435	3060	14	(	(	PUNCT
ftr-435	3060	15	1990	1990	NUM
ftr-435	3060	16	)	)	PUNCT
ftr-435	3060	17	,	,	PUNCT
ftr-435	3060	18	aff	aff	PROPN
ftr-435	3060	19	�	�	PROPN
ftr-435	3060	20	d	d	PROPN
ftr-435	3060	21	,	,	PUNCT
ftr-435	3060	22	992	992	NUM
ftr-435	3060	23	f.2d	f.2d	NOUN
ftr-435	3060	24	1132	1132	NUM
ftr-435	3060	25	(	(	PUNCT
ftr-435	3060	26	11th	11th	ADJ
ftr-435	3060	27	cir	cir	NOUN
ftr-435	3060	28	.	.	PUNCT
ftr-435	3060	29	1993	1993	NUM
ftr-435	3060	30	)	)	PUNCT
ftr-435	3060	31	,	,	PUNCT
ftr-435	3060	32	to	to	ADP
ftr-435	3060	33	the	the	DET
ftr-435	3060	34	effect	effect	NOUN
ftr-435	3060	35	that	that	SCONJ
ftr-435	3060	36	knowledge	knowledge	NOUN
ftr-435	3060	37	of	of	ADP
ftr-435	3060	38	the	the	DET
ftr-435	3060	39	legal	legal	ADJ
ftr-435	3060	40	consequences	consequence	NOUN
ftr-435	3060	41	of	of	ADP
ftr-435	3060	42	an	an	DET
ftr-435	3060	43	item	item	NOUN
ftr-435	3060	44	may	may	AUX
ftr-435	3060	45	be	be	AUX
ftr-435	3060	46	presumed	presume	VERB
ftr-435	3060	47	if	if	SCONJ
ftr-435	3060	48	the	the	DET
ftr-435	3060	49	spouse	spouse	NOUN
ftr-435	3060	50	has	have	VERB
ftr-435	3060	51	knowledge	knowledge	NOUN
ftr-435	3060	52	of	of	ADP
ftr-435	3060	53	the	the	DET
ftr-435	3060	54	item	item	NOUN
ftr-435	3060	55	.	.	PUNCT
ftr-435	3061	1	�	�	PROPN
ftr-435	3061	2	the	the	DET
ftr-435	3061	3	dissenting	dissent	VERB
ftr-435	3061	4	opinions	opinion	NOUN
ftr-435	3061	5	(	(	PUNCT
ftr-435	3061	6	judges	judge	NOUN
ftr-435	3061	7	parr	parr	NOUN
ftr-435	3061	8	,	,	PUNCT
ftr-435	3061	9	colvin	colvin	NOUN
ftr-435	3061	10	,	,	PUNCT
ftr-435	3061	11	marvel	marvel	NOUN
ftr-435	3061	12	,	,	PUNCT
ftr-435	3061	13	and	and	CCONJ
ftr-435	3061	14	gale	gale	NOUN
ftr-435	3061	15	)	)	PUNCT
ftr-435	3061	16	,	,	PUNCT
ftr-435	3061	17	based	base	VERB
ftr-435	3061	18	on	on	ADP
ftr-435	3061	19	the	the	DET
ftr-435	3061	20	legislative	legislative	ADJ
ftr-435	3061	21	history	history	NOUN
ftr-435	3061	22	,	,	PUNCT
ftr-435	3061	23	would	would	AUX
ftr-435	3061	24	limit	limit	VERB
ftr-435	3061	25	denial	denial	NOUN
ftr-435	3061	26	of	of	ADP
ftr-435	3061	27	relief	relief	NOUN
ftr-435	3061	28	under	under	ADP
ftr-435	3061	29	§	§	PROPN
ftr-435	3061	30	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-435	3061	31	)	)	PUNCT
ftr-435	3061	32	to	to	ADP
ftr-435	3061	33	cases	case	NOUN
ftr-435	3061	34	in	in	ADP
ftr-435	3061	35	which	which	PRON
ftr-435	3061	36	the	the	DET
ftr-435	3061	37	spouse	spouse	NOUN
ftr-435	3061	38	actually	actually	ADV
ftr-435	3061	39	knew	know	VERB
ftr-435	3061	40	of	of	ADP
ftr-435	3061	41	the	the	DET
ftr-435	3061	42	understatement	understatement	NOUN
ftr-435	3061	43	of	of	ADP
ftr-435	3061	44	the	the	DET
ftr-435	3061	45	item	item	NOUN
ftr-435	3061	46	)	)	PUNCT
ftr-435	3061	47	.	.	PUNCT
ftr-435	3062	1	judge	judge	PROPN
ftr-435	3062	2	colvin	colvin	PROPN
ftr-435	3062	3	�	�	PROPN
ftr-435	3062	4	s	s	PART
ftr-435	3062	5	dissent	dissent	NOUN
ftr-435	3062	6	is	be	AUX
ftr-435	3062	7	based	base	VERB
ftr-435	3062	8	upon	upon	SCONJ
ftr-435	3062	9	the	the	DET
ftr-435	3062	10	conclusion	conclusion	NOUN
ftr-435	3062	11	that	that	SCONJ
ftr-435	3062	12	§	§	PROPN
ftr-435	3062	13	6015(c	6015(c	NOUN
ftr-435	3062	14	)	)	PUNCT
ftr-435	3062	15	was	be	AUX
ftr-435	3062	16	enacted	enact	VERB
ftr-435	3062	17	to	to	PART
ftr-435	3062	18	make	make	VERB
ftr-435	3062	19	clear	clear	ADJ
ftr-435	3062	20	that	that	SCONJ
ftr-435	3062	21	the	the	DET
ftr-435	3062	22	spouse	spouse	NOUN
ftr-435	3062	23	must	must	AUX
ftr-435	3062	24	have	have	AUX
ftr-435	3062	25	had	have	AUX
ftr-435	3062	26	�	�	NOUN
ftr-435	3062	27	actual	actual	ADJ
ftr-435	3062	28	knowledge	knowledge	NOUN
ftr-435	3062	29	that	that	SCONJ
ftr-435	3062	30	the	the	DET
ftr-435	3062	31	treatment	treatment	NOUN
ftr-435	3062	32	of	of	ADP
ftr-435	3062	33	the	the	DET
ftr-435	3062	34	item	item	NOUN
ftr-435	3062	35	on	on	ADP
ftr-435	3062	36	the	the	DET
ftr-435	3062	37	tax	tax	NOUN
ftr-435	3062	38	return	return	NOUN
ftr-435	3062	39	was	be	AUX
ftr-435	3062	40	incorrect	incorrect	ADJ
ftr-435	3062	41	�	�	NOUN
ftr-435	3062	42	in	in	ADP
ftr-435	3062	43	order	order	NOUN
ftr-435	3062	44	to	to	PART
ftr-435	3062	45	be	be	AUX
ftr-435	3062	46	denied	deny	VERB
ftr-435	3062	47	innocent	innocent	ADJ
ftr-435	3062	48	spouse	spouse	NOUN
ftr-435	3062	49	treatment	treatment	NOUN
ftr-435	3062	50	.	.	PUNCT
ftr-435	3063	1	a.	a.	PROPN
ftr-435	3063	2	affirmed	affirm	VERB
ftr-435	3063	3	by	by	ADP
ftr-435	3063	4	�	�	PROPN
ftr-435	3063	5	plain	plain	ADJ
ftr-435	3063	6	meaning	mean	VERB
ftr-435	3063	7	�	�	PROPN
ftr-435	3063	8	interpretation	interpretation	NOUN
ftr-435	3063	9	.	.	PUNCT
ftr-435	3064	1	282	282	NUM
ftr-435	3064	2	f.3d	f.3d	NUM
ftr-435	3064	3	326	326	NUM
ftr-435	3064	4	,	,	PUNCT
ftr-435	3064	5	89	89	NUM
ftr-435	3064	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3064	7	2002	2002	NUM
ftr-435	3064	8	-	-	SYM
ftr-435	3064	9	900	900	NUM
ftr-435	3064	10	,	,	PUNCT
ftr-435	3064	11	2002	2002	NUM
ftr-435	3064	12	-	-	SYM
ftr-435	3064	13	1	1	NUM
ftr-435	3064	14	u.s.t.c	u.s.t.c	PROPN
ftr-435	3064	15	.	.	PROPN
ftr-435	3064	16	¶	¶	PROPN
ftr-435	3064	17	50,222	50,222	NUM
ftr-435	3064	18	(	(	PUNCT
ftr-435	3064	19	5th	5th	ADJ
ftr-435	3064	20	cir	cir	NOUN
ftr-435	3064	21	.	.	PUNCT
ftr-435	3064	22	2/8/02	2/8/02	NUM
ftr-435	3064	23	)	)	PUNCT
ftr-435	3064	24	.	.	PUNCT
ftr-435	3065	1	on	on	ADP
ftr-435	3065	2	appeal	appeal	NOUN
ftr-435	3065	3	,	,	PUNCT
ftr-435	3065	4	mrs	mrs	PROPN
ftr-435	3065	5	.	.	PROPN
ftr-435	3065	6	cheshire	cheshire	PROPN
ftr-435	3065	7	argued	argue	VERB
ftr-435	3065	8	that	that	SCONJ
ftr-435	3065	9	the	the	DET
ftr-435	3065	10	case	case	NOUN
ftr-435	3065	11	was	be	AUX
ftr-435	3065	12	an	an	DET
ftr-435	3065	13	erroneous	erroneous	ADJ
ftr-435	3065	14	deduction	deduction	NOUN
ftr-435	3065	15	case	case	NOUN
ftr-435	3065	16	that	that	SCONJ
ftr-435	3065	17	the	the	DET
ftr-435	3065	18	knowledge	knowledge	NOUN
ftr-435	3065	19	-	-	PUNCT
ftr-435	3065	20	of	of	ADP
ftr-435	3065	21	-	-	PUNCT
ftr-435	3065	22	the	the	DET
ftr-435	3065	23	-	-	PUNCT
ftr-435	3065	24	incorrect	incorrect	ADJ
ftr-435	3065	25	-	-	PUNCT
ftr-435	3065	26	deduction	deduction	NOUN
ftr-435	3065	27	standard	standard	NOUN
ftr-435	3065	28	was	be	AUX
ftr-435	3065	29	applicable	applicable	ADJ
ftr-435	3065	30	;	;	PUNCT
ftr-435	3065	31	the	the	DET
ftr-435	3065	32	irs	irs	PROPN
ftr-435	3065	33	argued	argue	VERB
ftr-435	3065	34	that	that	SCONJ
ftr-435	3065	35	the	the	DET
ftr-435	3065	36	case	case	NOUN
ftr-435	3065	37	was	be	AUX
ftr-435	3065	38	an	an	DET
ftr-435	3065	39	omitted	omit	VERB
ftr-435	3065	40	income	income	NOUN
ftr-435	3065	41	case	case	NOUN
ftr-435	3065	42	and	and	CCONJ
ftr-435	3065	43	that	that	SCONJ
ftr-435	3065	44	the	the	DET
ftr-435	3065	45	knowledge	knowledge	NOUN
ftr-435	3065	46	-	-	PUNCT
ftr-435	3065	47	of	of	ADP
ftr-435	3065	48	-	-	PUNCT
ftr-435	3065	49	thetransaction	thetransaction	NOUN
ftr-435	3065	50	test	test	NOUN
ftr-435	3065	51	was	be	AUX
ftr-435	3065	52	applicable	applicable	ADJ
ftr-435	3065	53	.	.	PUNCT
ftr-435	3066	1	the	the	DET
ftr-435	3066	2	court	court	NOUN
ftr-435	3066	3	of	of	ADP
ftr-435	3066	4	appeals	appeals	PROPN
ftr-435	3066	5	(	(	PUNCT
ftr-435	3066	6	judge	judge	NOUN
ftr-435	3066	7	king	king	PROPN
ftr-435	3066	8	)	)	PUNCT
ftr-435	3066	9	held	hold	VERB
ftr-435	3066	10	that	that	SCONJ
ftr-435	3066	11	mrs	mrs	PROPN
ftr-435	3066	12	.	.	PROPN
ftr-435	3066	13	cheshire	cheshire	PROPN
ftr-435	3066	14	�	�	PROPN
ftr-435	3066	15	knew	know	VERB
ftr-435	3066	16	or	or	CCONJ
ftr-435	3066	17	had	have	VERB
ftr-435	3066	18	reason	reason	NOUN
ftr-435	3066	19	to	to	PART
ftr-435	3066	20	know	know	VERB
ftr-435	3066	21	�	�	PROPN
ftr-435	3066	22	of	of	ADP
ftr-435	3066	23	the	the	DET
ftr-435	3066	24	understatement	understatement	NOUN
ftr-435	3066	25	under	under	ADP
ftr-435	3066	26	both	both	CCONJ
ftr-435	3066	27	the	the	DET
ftr-435	3066	28	omitted	omit	VERB
ftr-435	3066	29	income	income	NOUN
ftr-435	3066	30	standard	standard	NOUN
ftr-435	3066	31	and	and	CCONJ
ftr-435	3066	32	the	the	DET
ftr-435	3066	33	price	price	NOUN
ftr-435	3066	34	[	[	X
ftr-435	3066	35	887	887	NUM
ftr-435	3066	36	f.2d	f.2d	SYM
ftr-435	3066	37	959	959	NUM
ftr-435	3066	38	(	(	PUNCT
ftr-435	3066	39	9th	9th	ADJ
ftr-435	3066	40	cir	cir	NOUN
ftr-435	3066	41	.	.	PROPN
ftr-435	3066	42	1989	1989	NUM
ftr-435	3066	43	)	)	PUNCT
ftr-435	3066	44	]	]	PUNCT
ftr-435	3066	45	erroneous	erroneous	ADJ
ftr-435	3066	46	deduction	deduction	NOUN
ftr-435	3066	47	standard	standard	NOUN
ftr-435	3066	48	.	.	PUNCT
ftr-435	3067	1	thus	thus	ADV
ftr-435	3067	2	,	,	PUNCT
ftr-435	3067	3	§	§	PROPN
ftr-435	3067	4	6015(b)(1)(c	6015(b)(1)(c	NUM
ftr-435	3067	5	)	)	PUNCT
ftr-435	3067	6	barred	bar	VERB
ftr-435	3067	7	innocent	innocent	ADJ
ftr-435	3067	8	spouse	spouse	NOUN
ftr-435	3067	9	relief	relief	NOUN
ftr-435	3067	10	.	.	PUNCT
ftr-435	3068	1	section	section	NOUN
ftr-435	3068	2	6015(c	6015(c	NOUN
ftr-435	3068	3	)	)	PUNCT
ftr-435	3068	4	apportioned	apportion	VERB
ftr-435	3068	5	liability	liability	NOUN
ftr-435	3068	6	relief	relief	NOUN
ftr-435	3068	7	was	be	AUX
ftr-435	3068	8	denied	deny	VERB
ftr-435	3068	9	because	because	SCONJ
ftr-435	3068	10	�	�	NOUN
ftr-435	3068	11	the	the	DET
ftr-435	3068	12	term	term	NOUN
ftr-435	3068	13	774	774	NUM
ftr-435	3068	14	florida	florida	PROPN
ftr-435	3068	15	tax	tax	NOUN
ftr-435	3068	16	review	review	NOUN
ftr-435	3069	1	[	[	X
ftr-435	3069	2	vol.5	vol.5	ADV
ftr-435	3069	3	:	:	PUNCT
ftr-435	3069	4	si	si	PROPN
ftr-435	3069	5	[	[	X
ftr-435	3069	6	�	�	PROPN
ftr-435	3069	7	item	item	NOUN
ftr-435	3069	8	�	�	PROPN
ftr-435	3069	9	]	]	PUNCT
ftr-435	3069	10	refers	refer	VERB
ftr-435	3069	11	to	to	ADP
ftr-435	3069	12	an	an	DET
ftr-435	3069	13	actual	actual	ADJ
ftr-435	3069	14	item	item	NOUN
ftr-435	3069	15	of	of	ADP
ftr-435	3069	16	income	income	NOUN
ftr-435	3069	17	,	,	PUNCT
ftr-435	3069	18	deduction	deduction	NOUN
ftr-435	3069	19	,	,	PUNCT
ftr-435	3069	20	or	or	CCONJ
ftr-435	3069	21	credit	credit	NOUN
ftr-435	3069	22	,	,	PUNCT
ftr-435	3069	23	rather	rather	ADV
ftr-435	3069	24	than	than	ADP
ftr-435	3069	25	the	the	DET
ftr-435	3069	26	incorrect	incorrect	ADJ
ftr-435	3069	27	reporting	reporting	NOUN
ftr-435	3069	28	of	of	ADP
ftr-435	3069	29	such	such	DET
ftr-435	3069	30	an	an	DET
ftr-435	3069	31	item	item	NOUN
ftr-435	3069	32	.	.	PUNCT
ftr-435	3070	1	�	�	PROPN
ftr-435	3070	2	mrs	mrs	PROPN
ftr-435	3070	3	.	.	PROPN
ftr-435	3070	4	cheshire	cheshire	PROPN
ftr-435	3070	5	�	�	PROPN
ftr-435	3070	6	s	s	PART
ftr-435	3070	7	argument	argument	NOUN
ftr-435	3070	8	that	that	SCONJ
ftr-435	3070	9	§	§	PROPN
ftr-435	3070	10	6015(c)(30(c	6015(c)(30(c	NUM
ftr-435	3070	11	)	)	PUNCT
ftr-435	3070	12	precludes	preclude	VERB
ftr-435	3070	13	relief	relief	NOUN
ftr-435	3070	14	only	only	ADV
ftr-435	3070	15	if	if	SCONJ
ftr-435	3070	16	the	the	DET
ftr-435	3070	17	spouse	spouse	NOUN
ftr-435	3070	18	has	have	VERB
ftr-435	3070	19	knowledge	knowledge	NOUN
ftr-435	3070	20	of	of	ADP
ftr-435	3070	21	incorrect	incorrect	ADJ
ftr-435	3070	22	tax	tax	NOUN
ftr-435	3070	23	reporting	reporting	NOUN
ftr-435	3070	24	was	be	AUX
ftr-435	3070	25	inconsistent	inconsistent	ADJ
ftr-435	3070	26	with	with	ADP
ftr-435	3070	27	the	the	DET
ftr-435	3070	28	general	general	ADJ
ftr-435	3070	29	rule	rule	NOUN
ftr-435	3070	30	that	that	PRON
ftr-435	3070	31	�	�	VERB
ftr-435	3070	32	ignorance	ignorance	NOUN
ftr-435	3070	33	of	of	ADP
ftr-435	3070	34	the	the	DET
ftr-435	3070	35	tax	tax	NOUN
ftr-435	3070	36	laws	law	NOUN
ftr-435	3070	37	is	be	AUX
ftr-435	3070	38	not	not	PART
ftr-435	3070	39	a	a	DET
ftr-435	3070	40	defense	defense	NOUN
ftr-435	3070	41	to	to	ADP
ftr-435	3070	42	a	a	DET
ftr-435	3070	43	tax	tax	NOUN
ftr-435	3070	44	deficiency	deficiency	NOUN
ftr-435	3070	45	.	.	PUNCT
ftr-435	3071	1	�	�	PROPN
ftr-435	3071	2	the	the	DET
ftr-435	3071	3	court	court	NOUN
ftr-435	3071	4	declined	decline	VERB
ftr-435	3071	5	to	to	PART
ftr-435	3071	6	interpret	interpret	VERB
ftr-435	3071	7	the	the	DET
ftr-435	3071	8	legislative	legislative	ADJ
ftr-435	3071	9	history	history	NOUN
ftr-435	3071	10	as	as	ADP
ftr-435	3071	11	compelling	compel	VERB
ftr-435	3071	12	a	a	DET
ftr-435	3071	13	different	different	ADJ
ftr-435	3071	14	result	result	NOUN
ftr-435	3071	15	for	for	ADP
ftr-435	3071	16	two	two	NUM
ftr-435	3071	17	reasons	reason	NOUN
ftr-435	3071	18	.	.	PUNCT
ftr-435	3072	1	first	first	ADV
ftr-435	3072	2	,	,	PUNCT
ftr-435	3072	3	when	when	SCONJ
ftr-435	3072	4	interpreting	interpret	VERB
ftr-435	3072	5	a	a	DET
ftr-435	3072	6	statute	statute	NOUN
ftr-435	3072	7	,	,	PUNCT
ftr-435	3072	8	this	this	DET
ftr-435	3072	9	court	court	NOUN
ftr-435	3072	10	�	�	PROPN
ftr-435	3072	11	must	must	AUX
ftr-435	3072	12	presume	presume	VERB
ftr-435	3072	13	that	that	SCONJ
ftr-435	3072	14	a	a	DET
ftr-435	3072	15	legislature	legislature	NOUN
ftr-435	3072	16	says	say	VERB
ftr-435	3072	17	in	in	ADP
ftr-435	3072	18	a	a	DET
ftr-435	3072	19	statute	statute	NOUN
ftr-435	3072	20	what	what	PRON
ftr-435	3072	21	it	it	PRON
ftr-435	3072	22	means	mean	VERB
ftr-435	3072	23	and	and	CCONJ
ftr-435	3072	24	means	mean	VERB
ftr-435	3072	25	in	in	ADP
ftr-435	3072	26	a	a	DET
ftr-435	3072	27	statute	statute	NOUN
ftr-435	3072	28	what	what	PRON
ftr-435	3072	29	it	it	PRON
ftr-435	3072	30	says	say	VERB
ftr-435	3072	31	there	there	ADV
ftr-435	3072	32	.	.	PUNCT
ftr-435	3073	1	�	�	PROPN
ftr-435	3074	1	[	[	X
ftr-435	3074	2	citations	citation	NOUN
ftr-435	3074	3	omitted	omit	VERB
ftr-435	3074	4	.	.	PUNCT
ftr-435	3074	5	]	]	PUNCT
ftr-435	3075	1	unless	unless	SCONJ
ftr-435	3075	2	the	the	DET
ftr-435	3075	3	text	text	NOUN
ftr-435	3075	4	of	of	ADP
ftr-435	3075	5	a	a	DET
ftr-435	3075	6	statute	statute	NOUN
ftr-435	3075	7	is	be	AUX
ftr-435	3075	8	ambiguous	ambiguous	ADJ
ftr-435	3075	9	on	on	ADP
ftr-435	3075	10	its	its	PRON
ftr-435	3075	11	face	face	NOUN
ftr-435	3075	12	,	,	PUNCT
ftr-435	3075	13	this	this	DET
ftr-435	3075	14	court	court	NOUN
ftr-435	3075	15	adheres	adhere	VERB
ftr-435	3075	16	to	to	ADP
ftr-435	3075	17	that	that	DET
ftr-435	3075	18	statute	statute	NOUN
ftr-435	3075	19	�	�	PROPN
ftr-435	3075	20	s	s	PART
ftr-435	3075	21	plain	plain	ADJ
ftr-435	3075	22	meaning	meaning	NOUN
ftr-435	3075	23	.	.	PUNCT
ftr-435	3075	24	.	.	PUNCT
ftr-435	3075	25	.	.	PUNCT
ftr-435	3075	26	.	.	PUNCT
ftr-435	3076	1	section	section	NOUN
ftr-435	3076	2	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-435	3076	3	)	)	PUNCT
ftr-435	3076	4	is	be	AUX
ftr-435	3076	5	not	not	PART
ftr-435	3076	6	facially	facially	ADV
ftr-435	3076	7	ambiguous	ambiguous	ADJ
ftr-435	3076	8	.	.	PUNCT
ftr-435	3077	1	second	second	ADJ
ftr-435	3077	2	,	,	PUNCT
ftr-435	3077	3	the	the	DET
ftr-435	3077	4	legislative	legislative	ADJ
ftr-435	3077	5	history	history	NOUN
ftr-435	3077	6	of	of	ADP
ftr-435	3077	7	§	§	PROPN
ftr-435	3077	8	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-435	3077	9	)	)	PUNCT
ftr-435	3077	10	is	be	AUX
ftr-435	3077	11	ambiguous	ambiguous	ADJ
ftr-435	3077	12	.	.	PUNCT
ftr-435	3078	1	some	some	DET
ftr-435	3078	2	portions	portion	NOUN
ftr-435	3078	3	of	of	ADP
ftr-435	3078	4	the	the	DET
ftr-435	3078	5	history	history	NOUN
ftr-435	3078	6	appear	appear	VERB
ftr-435	3078	7	to	to	PART
ftr-435	3078	8	support	support	VERB
ftr-435	3078	9	the	the	DET
ftr-435	3078	10	commissioner	commissioner	NOUN
ftr-435	3078	11	's	's	PART
ftr-435	3078	12	position	position	NOUN
ftr-435	3078	13	.	.	PUNCT
ftr-435	3079	1	[	[	X
ftr-435	3079	2	citations	citation	NOUN
ftr-435	3079	3	omitted	omit	VERB
ftr-435	3079	4	.	.	PUNCT
ftr-435	3079	5	]	]	PUNCT
ftr-435	3080	1	other	other	ADJ
ftr-435	3080	2	parts	part	NOUN
ftr-435	3080	3	of	of	ADP
ftr-435	3080	4	the	the	DET
ftr-435	3080	5	history	history	NOUN
ftr-435	3080	6	,	,	PUNCT
ftr-435	3080	7	however	however	ADV
ftr-435	3080	8	,	,	PUNCT
ftr-435	3080	9	suggest	suggest	VERB
ftr-435	3080	10	that	that	SCONJ
ftr-435	3080	11	the	the	DET
ftr-435	3080	12	§	§	PROPN
ftr-435	3080	13	6015(c)(3)(c	6015(c)(3)(c	PROPN
ftr-435	3080	14	)	)	PUNCT
ftr-435	3080	15	exception	exception	NOUN
ftr-435	3080	16	is	be	AUX
ftr-435	3080	17	intended	intend	VERB
ftr-435	3080	18	to	to	PART
ftr-435	3080	19	cover	cover	VERB
ftr-435	3080	20	spouses	spouse	NOUN
ftr-435	3080	21	with	with	ADP
ftr-435	3080	22	knowledge	knowledge	NOUN
ftr-435	3080	23	of	of	ADP
ftr-435	3080	24	the	the	DET
ftr-435	3080	25	transaction	transaction	NOUN
ftr-435	3080	26	giving	give	VERB
ftr-435	3080	27	rise	rise	NOUN
ftr-435	3080	28	to	to	ADP
ftr-435	3080	29	the	the	DET
ftr-435	3080	30	deficiency	deficiency	NOUN
ftr-435	3080	31	in	in	ADP
ftr-435	3080	32	addition	addition	NOUN
ftr-435	3080	33	to	to	ADP
ftr-435	3080	34	spouses	spouse	NOUN
ftr-435	3080	35	with	with	ADP
ftr-435	3080	36	knowledge	knowledge	NOUN
ftr-435	3080	37	that	that	SCONJ
ftr-435	3080	38	the	the	DET
ftr-435	3080	39	tax	tax	NOUN
ftr-435	3080	40	return	return	NOUN
ftr-435	3080	41	is	be	AUX
ftr-435	3080	42	incorrect	incorrect	ADJ
ftr-435	3080	43	.	.	PUNCT
ftr-435	3081	1	[	[	X
ftr-435	3081	2	citations	citation	NOUN
ftr-435	3081	3	omitted	omit	VERB
ftr-435	3081	4	.	.	PUNCT
ftr-435	3081	5	]	]	PUNCT
ftr-435	3082	1	we	we	PRON
ftr-435	3082	2	decline	decline	VERB
ftr-435	3082	3	to	to	PART
ftr-435	3082	4	allow	allow	VERB
ftr-435	3082	5	inconclusive	inconclusive	ADJ
ftr-435	3082	6	legislative	legislative	ADJ
ftr-435	3082	7	history	history	NOUN
ftr-435	3082	8	to	to	PART
ftr-435	3082	9	affect	affect	VERB
ftr-435	3082	10	our	our	PRON
ftr-435	3082	11	interpretation	interpretation	NOUN
ftr-435	3082	12	of	of	ADP
ftr-435	3082	13	the	the	DET
ftr-435	3082	14	plain	plain	ADJ
ftr-435	3082	15	meaning	meaning	NOUN
ftr-435	3082	16	of	of	ADP
ftr-435	3082	17	§	§	PROPN
ftr-435	3082	18	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-435	3082	19	)	)	PUNCT
ftr-435	3082	20	.	.	PUNCT
ftr-435	3083	1	the	the	DET
ftr-435	3083	2	court	court	NOUN
ftr-435	3083	3	of	of	ADP
ftr-435	3083	4	appeals	appeals	PROPN
ftr-435	3083	5	noted	note	VERB
ftr-435	3083	6	that	that	SCONJ
ftr-435	3083	7	subsequent	subsequent	ADJ
ftr-435	3083	8	to	to	ADP
ftr-435	3083	9	deciding	decide	VERB
ftr-435	3083	10	cheshire	cheshire	NOUN
ftr-435	3083	11	,	,	PUNCT
ftr-435	3083	12	in	in	ADP
ftr-435	3083	13	king	king	NOUN
ftr-435	3083	14	v.	v.	PROPN
ftr-435	3083	15	commissioner	commissioner	PROPN
ftr-435	3083	16	,	,	PUNCT
ftr-435	3083	17	116	116	NUM
ftr-435	3083	18	t.c	t.c	PROPN
ftr-435	3083	19	.	.	PROPN
ftr-435	3083	20	198	198	NUM
ftr-435	3083	21	(	(	PUNCT
ftr-435	3083	22	2001	2001	NUM
ftr-435	3083	23	)	)	PUNCT
ftr-435	3083	24	,	,	PUNCT
ftr-435	3083	25	the	the	DET
ftr-435	3083	26	tax	tax	NOUN
ftr-435	3083	27	court	court	NOUN
ftr-435	3083	28	interpreted	interpret	VERB
ftr-435	3083	29	the	the	DET
ftr-435	3083	30	applicable	applicable	ADJ
ftr-435	3083	31	knowledge	knowledge	NOUN
ftr-435	3083	32	standard	standard	NOUN
ftr-435	3083	33	in	in	ADP
ftr-435	3083	34	erroneous	erroneous	ADJ
ftr-435	3083	35	deduction	deduction	NOUN
ftr-435	3083	36	cases	case	NOUN
ftr-435	3083	37	to	to	PART
ftr-435	3083	38	be	be	AUX
ftr-435	3083	39	�	�	NOUN
ftr-435	3083	40	actual	actual	ADJ
ftr-435	3083	41	knowledge	knowledge	NOUN
ftr-435	3083	42	of	of	ADP
ftr-435	3083	43	the	the	DET
ftr-435	3083	44	factual	factual	ADJ
ftr-435	3083	45	circumstances	circumstance	NOUN
ftr-435	3083	46	which	which	PRON
ftr-435	3083	47	made	make	VERB
ftr-435	3083	48	the	the	DET
ftr-435	3083	49	item	item	NOUN
ftr-435	3083	50	unallowable	unallowable	ADJ
ftr-435	3083	51	as	as	ADP
ftr-435	3083	52	a	a	DET
ftr-435	3083	53	deduction	deduction	NOUN
ftr-435	3083	54	.	.	PUNCT
ftr-435	3084	1	�	�	PROPN
ftr-435	3084	2	even	even	ADV
ftr-435	3084	3	under	under	ADP
ftr-435	3084	4	this	this	DET
ftr-435	3084	5	standard	standard	NOUN
ftr-435	3084	6	,	,	PUNCT
ftr-435	3084	7	however	however	ADV
ftr-435	3084	8	,	,	PUNCT
ftr-435	3084	9	the	the	DET
ftr-435	3084	10	court	court	NOUN
ftr-435	3084	11	of	of	ADP
ftr-435	3084	12	appeals	appeals	PROPN
ftr-435	3084	13	concluded	conclude	VERB
ftr-435	3084	14	that	that	SCONJ
ftr-435	3084	15	mrs	mrs	PROPN
ftr-435	3084	16	.	.	PROPN
ftr-435	3084	17	cheshire	cheshire	PROPN
ftr-435	3084	18	was	be	AUX
ftr-435	3084	19	not	not	PART
ftr-435	3084	20	entitled	entitle	VERB
ftr-435	3084	21	to	to	ADP
ftr-435	3084	22	relief	relief	NOUN
ftr-435	3084	23	because	because	SCONJ
ftr-435	3084	24	her	her	PRON
ftr-435	3084	25	�	�	NOUN
ftr-435	3084	26	actual	actual	ADJ
ftr-435	3084	27	and	and	CCONJ
ftr-435	3084	28	clear	clear	ADJ
ftr-435	3084	29	awareness	awareness	NOUN
ftr-435	3084	30	�	�	PROPN
ftr-435	3084	31	of	of	ADP
ftr-435	3084	32	mr	mr	PROPN
ftr-435	3084	33	.	.	PROPN
ftr-435	3084	34	cheshire	cheshire	PROPN
ftr-435	3084	35	�	�	PROPN
ftr-435	3084	36	s	s	PART
ftr-435	3084	37	retirement	retirement	NOUN
ftr-435	3084	38	distribution	distribution	NOUN
ftr-435	3084	39	satisfied	satisfy	VERB
ftr-435	3084	40	the	the	DET
ftr-435	3084	41	§	§	PROPN
ftr-435	3084	42	6015(c)(3)(c	6015(c)(3)(c	PROPN
ftr-435	3084	43	)	)	PUNCT
ftr-435	3084	44	knowledge	knowledge	NOUN
ftr-435	3084	45	standard	standard	NOUN
ftr-435	3084	46	for	for	ADP
ftr-435	3084	47	omitted	omit	VERB
ftr-435	3084	48	income	income	NOUN
ftr-435	3084	49	cases	case	NOUN
ftr-435	3084	50	.	.	PUNCT
ftr-435	3085	1	2	2	X
ftr-435	3085	2	.	.	X
ftr-435	3085	3	a	a	DET
ftr-435	3085	4	little	little	ADJ
ftr-435	3085	5	ray	ray	NOUN
ftr-435	3085	6	of	of	ADP
ftr-435	3085	7	mercy	mercy	NOUN
ftr-435	3085	8	shines	shine	VERB
ftr-435	3085	9	through	through	ADP
ftr-435	3085	10	.	.	PUNCT
ftr-435	3086	1	martin	martin	PROPN
ftr-435	3086	2	v.	v.	PROPN
ftr-435	3086	3	commissioner	commissioner	PROPN
ftr-435	3086	4	,	,	PUNCT
ftr-435	3086	5	t.c	t.c	PROPN
ftr-435	3086	6	.	.	PROPN
ftr-435	3086	7	memo	memo	NOUN
ftr-435	3086	8	.	.	PUNCT
ftr-435	3087	1	2000	2000	NUM
ftr-435	3087	2	-	-	SYM
ftr-435	3087	3	346	346	NUM
ftr-435	3087	4	(	(	PUNCT
ftr-435	3087	5	11/08/00	11/08/00	PROPN
ftr-435	3087	6	)	)	PUNCT
ftr-435	3087	7	.	.	PUNCT
ftr-435	3088	1	section	section	NOUN
ftr-435	3088	2	6015(c	6015(c	NOUN
ftr-435	3088	3	)	)	PUNCT
ftr-435	3088	4	relief	relief	NOUN
ftr-435	3088	5	was	be	AUX
ftr-435	3088	6	granted	grant	VERB
ftr-435	3088	7	to	to	ADP
ftr-435	3088	8	a	a	DET
ftr-435	3088	9	wife	wife	NOUN
ftr-435	3088	10	who	who	PRON
ftr-435	3088	11	had	have	VERB
ftr-435	3088	12	only	only	ADV
ftr-435	3088	13	superficial	superficial	ADJ
ftr-435	3088	14	incomplete	incomplete	ADJ
ftr-435	3088	15	knowledge	knowledge	NOUN
ftr-435	3088	16	of	of	ADP
ftr-435	3088	17	a	a	DET
ftr-435	3088	18	complex	complex	ADJ
ftr-435	3088	19	transaction	transaction	NOUN
ftr-435	3088	20	in	in	ADP
ftr-435	3088	21	which	which	PRON
ftr-435	3088	22	her	her	PRON
ftr-435	3088	23	husband	husband	NOUN
ftr-435	3088	24	disposed	dispose	VERB
ftr-435	3088	25	of	of	ADP
ftr-435	3088	26	stock	stock	NOUN
ftr-435	3088	27	in	in	ADP
ftr-435	3088	28	a	a	DET
ftr-435	3088	29	purported	purport	VERB
ftr-435	3088	30	§	§	PROPN
ftr-435	3088	31	351	351	NUM
ftr-435	3088	32	transaction	transaction	NOUN
ftr-435	3088	33	,	,	PUNCT
ftr-435	3088	34	which	which	PRON
ftr-435	3088	35	was	be	AUX
ftr-435	3088	36	designed	design	VERB
ftr-435	3088	37	to	to	PART
ftr-435	3088	38	fraudulently	fraudulently	ADV
ftr-435	3088	39	deceive	deceive	VERB
ftr-435	3088	40	state	state	NOUN
ftr-435	3088	41	insurance	insurance	NOUN
ftr-435	3088	42	regulators	regulator	NOUN
ftr-435	3088	43	,	,	PUNCT
ftr-435	3088	44	without	without	ADP
ftr-435	3088	45	the	the	DET
ftr-435	3088	46	actual	actual	ADJ
ftr-435	3088	47	receipt	receipt	NOUN
ftr-435	3088	48	of	of	ADP
ftr-435	3088	49	any	any	DET
ftr-435	3088	50	cash	cash	NOUN
ftr-435	3088	51	or	or	CCONJ
ftr-435	3088	52	property	property	NOUN
ftr-435	3088	53	by	by	ADP
ftr-435	3088	54	either	either	DET
ftr-435	3088	55	spouse	spouse	NOUN
ftr-435	3088	56	.	.	PUNCT
ftr-435	3089	1	2002	2002	NUM
ftr-435	3089	2	]	]	PUNCT
ftr-435	3089	3	recent	recent	ADJ
ftr-435	3089	4	developments	development	NOUN
ftr-435	3089	5	in	in	ADP
ftr-435	3089	6	federal	federal	ADJ
ftr-435	3089	7	income	income	NOUN
ftr-435	3089	8	taxation	taxation	NOUN
ftr-435	3089	9	775	775	NUM
ftr-435	3089	10	3	3	NUM
ftr-435	3089	11	.	.	PUNCT
ftr-435	3090	1	but	but	CCONJ
ftr-435	3090	2	hark	hark	ADJ
ftr-435	3090	3	,	,	PUNCT
ftr-435	3090	4	what	what	PRON
ftr-435	3090	5	light	light	NOUN
ftr-435	3090	6	through	through	ADP
ftr-435	3090	7	yonder	yonder	NOUN
ftr-435	3090	8	window	window	NOUN
ftr-435	3090	9	breaks	break	NOUN
ftr-435	3090	10	.	.	PUNCT
ftr-435	3091	1	braden	braden	PROPN
ftr-435	3091	2	v.	v.	PROPN
ftr-435	3091	3	commissioner	commissioner	PROPN
ftr-435	3091	4	,	,	PUNCT
ftr-435	3091	5	t.c	t.c	PROPN
ftr-435	3091	6	.	.	PROPN
ftr-435	3091	7	memo	memo	NOUN
ftr-435	3091	8	.	.	PUNCT
ftr-435	3092	1	2001	2001	NUM
ftr-435	3092	2	-	-	SYM
ftr-435	3092	3	069	069	NUM
ftr-435	3092	4	(	(	PUNCT
ftr-435	3092	5	3/22/01	3/22/01	NUM
ftr-435	3092	6	)	)	PUNCT
ftr-435	3092	7	.	.	PUNCT
ftr-435	3093	1	judge	judge	PROPN
ftr-435	3093	2	marvel	marvel	PROPN
ftr-435	3093	3	held	hold	VERB
ftr-435	3093	4	that	that	SCONJ
ftr-435	3093	5	innocent	innocent	ADJ
ftr-435	3093	6	spouse	spouse	NOUN
ftr-435	3093	7	relief	relief	NOUN
ftr-435	3093	8	was	be	AUX
ftr-435	3093	9	available	available	ADJ
ftr-435	3093	10	under	under	ADP
ftr-435	3093	11	§	§	PROPN
ftr-435	3093	12	6015(b)(1	6015(b)(1	NOUN
ftr-435	3093	13	)	)	PUNCT
ftr-435	3093	14	to	to	ADP
ftr-435	3093	15	a	a	DET
ftr-435	3093	16	husband	husband	NOUN
ftr-435	3093	17	who	who	PRON
ftr-435	3093	18	prepared	prepare	VERB
ftr-435	3093	19	a	a	DET
ftr-435	3093	20	joint	joint	ADJ
ftr-435	3093	21	tax	tax	NOUN
ftr-435	3093	22	return	return	NOUN
ftr-435	3093	23	that	that	PRON
ftr-435	3093	24	omitted	omit	VERB
ftr-435	3093	25	distributions	distribution	NOUN
ftr-435	3093	26	received	receive	VERB
ftr-435	3093	27	by	by	ADP
ftr-435	3093	28	his	his	PRON
ftr-435	3093	29	wife	wife	NOUN
ftr-435	3093	30	from	from	ADP
ftr-435	3093	31	her	her	PRON
ftr-435	3093	32	deceased	deceased	ADJ
ftr-435	3093	33	father	father	NOUN
ftr-435	3093	34	�	�	PROPN
ftr-435	3093	35	s	s	PART
ftr-435	3093	36	ira	ira	PROPN
ftr-435	3093	37	,	,	PUNCT
ftr-435	3093	38	and	and	CCONJ
ftr-435	3093	39	from	from	ADP
ftr-435	3093	40	which	which	PRON
ftr-435	3093	41	he	he	PRON
ftr-435	3093	42	received	receive	VERB
ftr-435	3093	43	no	no	DET
ftr-435	3093	44	benefit	benefit	NOUN
ftr-435	3093	45	.	.	PUNCT
ftr-435	3094	1	because	because	SCONJ
ftr-435	3094	2	the	the	DET
ftr-435	3094	3	husband	husband	NOUN
ftr-435	3094	4	had	have	VERB
ftr-435	3094	5	no	no	DET
ftr-435	3094	6	knowledge	knowledge	NOUN
ftr-435	3094	7	of	of	ADP
ftr-435	3094	8	his	his	PRON
ftr-435	3094	9	[	[	X
ftr-435	3094	10	ex	ex	X
ftr-435	3094	11	by	by	ADP
ftr-435	3094	12	the	the	DET
ftr-435	3094	13	time	time	NOUN
ftr-435	3094	14	case	case	NOUN
ftr-435	3094	15	arose	arise	VERB
ftr-435	3094	16	]	]	PUNCT
ftr-435	3094	17	father	father	NOUN
ftr-435	3094	18	-	-	PUNCT
ftr-435	3094	19	in	in	ADP
ftr-435	3094	20	-	-	PUNCT
ftr-435	3094	21	law	law	NOUN
ftr-435	3094	22	�	�	PROPN
ftr-435	3094	23	s	s	PART
ftr-435	3094	24	financial	financial	ADJ
ftr-435	3094	25	affairs	affair	NOUN
ftr-435	3094	26	and	and	CCONJ
ftr-435	3094	27	the	the	DET
ftr-435	3094	28	estate	estate	NOUN
ftr-435	3094	29	�	�	PROPN
ftr-435	3094	30	s	s	PART
ftr-435	3094	31	attorney	attorney	NOUN
ftr-435	3094	32	[	[	X
ftr-435	3094	33	an	an	DET
ftr-435	3094	34	ex	ex	NOUN
ftr-435	3094	35	-	-	ADJ
ftr-435	3094	36	irs	irs	ADJ
ftr-435	3094	37	special	special	ADJ
ftr-435	3094	38	agent	agent	NOUN
ftr-435	3094	39	]	]	PUNCT
ftr-435	3094	40	had	have	AUX
ftr-435	3094	41	led	lead	VERB
ftr-435	3094	42	him	he	PRON
ftr-435	3094	43	to	to	PART
ftr-435	3094	44	believe	believe	VERB
ftr-435	3094	45	that	that	SCONJ
ftr-435	3094	46	the	the	DET
ftr-435	3094	47	funds	fund	NOUN
ftr-435	3094	48	received	receive	VERB
ftr-435	3094	49	by	by	ADP
ftr-435	3094	50	the	the	DET
ftr-435	3094	51	wife	wife	NOUN
ftr-435	3094	52	were	be	AUX
ftr-435	3094	53	a	a	DET
ftr-435	3094	54	nontaxable	nontaxable	ADJ
ftr-435	3094	55	inheritance	inheritance	NOUN
ftr-435	3094	56	,	,	PUNCT
ftr-435	3094	57	the	the	DET
ftr-435	3094	58	husband	husband	NOUN
ftr-435	3094	59	did	do	AUX
ftr-435	3094	60	not	not	PART
ftr-435	3094	61	have	have	VERB
ftr-435	3094	62	�	�	NOUN
ftr-435	3094	63	reason	reason	NOUN
ftr-435	3094	64	to	to	PART
ftr-435	3094	65	know	know	VERB
ftr-435	3094	66	�	�	PROPN
ftr-435	3094	67	under	under	ADP
ftr-435	3094	68	§	§	PROPN
ftr-435	3094	69	6015(b)(1)(c	6015(b)(1)(c	NUM
ftr-435	3094	70	)	)	PUNCT
ftr-435	3094	71	,	,	PUNCT
ftr-435	3094	72	even	even	ADV
ftr-435	3094	73	though	though	SCONJ
ftr-435	3094	74	he	he	PRON
ftr-435	3094	75	knew	know	VERB
ftr-435	3094	76	of	of	ADP
ftr-435	3094	77	the	the	DET
ftr-435	3094	78	receipt	receipt	NOUN
ftr-435	3094	79	,	,	PUNCT
ftr-435	3094	80	because	because	SCONJ
ftr-435	3094	81	he	he	PRON
ftr-435	3094	82	did	do	AUX
ftr-435	3094	83	not	not	PART
ftr-435	3094	84	know	know	VERB
ftr-435	3094	85	that	that	SCONJ
ftr-435	3094	86	the	the	DET
ftr-435	3094	87	receipt	receipt	NOUN
ftr-435	3094	88	was	be	AUX
ftr-435	3094	89	from	from	ADP
ftr-435	3094	90	an	an	DET
ftr-435	3094	91	ira	ira	PROPN
ftr-435	3094	92	.	.	PUNCT
ftr-435	3095	1	judge	judge	PROPN
ftr-435	3095	2	marvel	marvel	PROPN
ftr-435	3095	3	distinguished	distinguish	VERB
ftr-435	3095	4	cheshire	cheshire	PROPN
ftr-435	3095	5	v.	v.	PROPN
ftr-435	3095	6	commissioner	commissioner	PROPN
ftr-435	3095	7	,	,	PUNCT
ftr-435	3095	8	115	115	NUM
ftr-435	3095	9	t.c	t.c	PROPN
ftr-435	3095	10	.	.	PROPN
ftr-435	3095	11	183	183	NUM
ftr-435	3095	12	(	(	PUNCT
ftr-435	3095	13	2000	2000	NUM
ftr-435	3095	14	)	)	PUNCT
ftr-435	3095	15	,	,	PUNCT
ftr-435	3095	16	aff	aff	PROPN
ftr-435	3095	17	�	�	PROPN
ftr-435	3095	18	d	d	PROPN
ftr-435	3095	19	,	,	PUNCT
ftr-435	3095	20	282	282	NUM
ftr-435	3095	21	f.3d	f.3d	NUM
ftr-435	3095	22	326	326	NUM
ftr-435	3095	23	,	,	PUNCT
ftr-435	3095	24	89	89	NUM
ftr-435	3095	25	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3095	26	2002	2002	NUM
ftr-435	3095	27	-	-	SYM
ftr-435	3095	28	900	900	NUM
ftr-435	3095	29	,	,	PUNCT
ftr-435	3095	30	2002	2002	NUM
ftr-435	3095	31	-	-	SYM
ftr-435	3095	32	1	1	NUM
ftr-435	3095	33	u.s.t.c	u.s.t.c	PROPN
ftr-435	3095	34	.	.	PROPN
ftr-435	3096	1	¶	¶	PROPN
ftr-435	3096	2	50,222	50,222	NUM
ftr-435	3096	3	(	(	PUNCT
ftr-435	3096	4	5th	5th	ADJ
ftr-435	3096	5	cir	cir	NOUN
ftr-435	3096	6	.	.	PUNCT
ftr-435	3097	1	2/8/02	2/8/02	NUM
ftr-435	3097	2	)	)	PUNCT
ftr-435	3098	1	,	,	PUNCT
ftr-435	3098	2	as	as	ADP
ftr-435	3098	3	involving	involve	VERB
ftr-435	3098	4	a	a	DET
ftr-435	3098	5	case	case	NOUN
ftr-435	3098	6	in	in	ADP
ftr-435	3098	7	which	which	PRON
ftr-435	3098	8	the	the	DET
ftr-435	3098	9	spouse	spouse	NOUN
ftr-435	3098	10	denied	deny	VERB
ftr-435	3098	11	innocent	innocent	ADJ
ftr-435	3098	12	spouse	spouse	NOUN
ftr-435	3098	13	relief	relief	NOUN
ftr-435	3098	14	knew	know	VERB
ftr-435	3098	15	of	of	ADP
ftr-435	3098	16	the	the	DET
ftr-435	3098	17	source	source	NOUN
ftr-435	3098	18	of	of	ADP
ftr-435	3098	19	the	the	DET
ftr-435	3098	20	receipt	receipt	NOUN
ftr-435	3098	21	but	but	CCONJ
ftr-435	3098	22	misunderstood	misunderstood	VERB
ftr-435	3098	23	its	its	PRON
ftr-435	3098	24	includability	includability	NOUN
ftr-435	3098	25	.	.	PUNCT
ftr-435	3099	1	4	4	X
ftr-435	3099	2	.	.	X
ftr-435	3099	3	�	�	PROPN
ftr-435	3099	4	actual	actual	ADJ
ftr-435	3099	5	knowledge	knowledge	NOUN
ftr-435	3099	6	�	�	PROPN
ftr-435	3099	7	in	in	ADP
ftr-435	3099	8	§	§	PROPN
ftr-435	3099	9	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-435	3099	10	)	)	PUNCT
ftr-435	3099	11	means	mean	VERB
ftr-435	3099	12	what	what	PRON
ftr-435	3099	13	it	it	PRON
ftr-435	3099	14	says	say	VERB
ftr-435	3099	15	.	.	PUNCT
ftr-435	3100	1	culver	culver	PROPN
ftr-435	3100	2	v.	v.	PROPN
ftr-435	3100	3	commissioner	commissioner	PROPN
ftr-435	3100	4	,	,	PUNCT
ftr-435	3100	5	116	116	NUM
ftr-435	3100	6	t.c	t.c	PROPN
ftr-435	3100	7	.	.	PROPN
ftr-435	3100	8	189	189	NUM
ftr-435	3100	9	(	(	PUNCT
ftr-435	3100	10	4/02/01	4/02/01	NUM
ftr-435	3100	11	)	)	PUNCT
ftr-435	3100	12	.	.	PUNCT
ftr-435	3101	1	a	a	DET
ftr-435	3101	2	husband	husband	NOUN
ftr-435	3101	3	was	be	AUX
ftr-435	3101	4	granted	grant	VERB
ftr-435	3101	5	apportioned	apportioned	ADJ
ftr-435	3101	6	liability	liability	NOUN
ftr-435	3101	7	under	under	ADP
ftr-435	3101	8	§	§	PROPN
ftr-435	3101	9	6015(c	6015(c	NOUN
ftr-435	3101	10	)	)	PUNCT
ftr-435	3101	11	because	because	SCONJ
ftr-435	3101	12	he	he	PRON
ftr-435	3101	13	had	have	VERB
ftr-435	3101	14	no	no	DET
ftr-435	3101	15	actual	actual	ADJ
ftr-435	3101	16	knowledge	knowledge	NOUN
ftr-435	3101	17	of	of	ADP
ftr-435	3101	18	his	his	PRON
ftr-435	3101	19	wife	wife	NOUN
ftr-435	3101	20	�	�	PROPN
ftr-435	3101	21	s	s	PART
ftr-435	3101	22	embezzlement	embezzlement	NOUN
ftr-435	3101	23	income	income	NOUN
ftr-435	3101	24	,	,	PUNCT
ftr-435	3101	25	even	even	ADV
ftr-435	3101	26	though	though	SCONJ
ftr-435	3101	27	she	she	PRON
ftr-435	3101	28	channeled	channel	VERB
ftr-435	3101	29	funds	fund	NOUN
ftr-435	3101	30	through	through	ADP
ftr-435	3101	31	their	their	PRON
ftr-435	3101	32	joint	joint	ADJ
ftr-435	3101	33	account	account	NOUN
ftr-435	3101	34	and	and	CCONJ
ftr-435	3101	35	the	the	DET
ftr-435	3101	36	total	total	ADJ
ftr-435	3101	37	deposits	deposit	NOUN
ftr-435	3101	38	to	to	ADP
ftr-435	3101	39	their	their	PRON
ftr-435	3101	40	account	account	NOUN
ftr-435	3101	41	substantially	substantially	ADV
ftr-435	3101	42	exceeded	exceed	VERB
ftr-435	3101	43	their	their	PRON
ftr-435	3101	44	combined	combine	VERB
ftr-435	3101	45	salaries	salary	NOUN
ftr-435	3101	46	.	.	PUNCT
ftr-435	3102	1	section	section	NOUN
ftr-435	3102	2	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-435	3102	3	)	)	PUNCT
ftr-435	3102	4	permits	permit	VERB
ftr-435	3102	5	the	the	DET
ftr-435	3102	6	commissioner	commissioner	NOUN
ftr-435	3102	7	to	to	PART
ftr-435	3102	8	defeat	defeat	VERB
ftr-435	3102	9	the	the	DET
ftr-435	3102	10	apportioned	apportion	VERB
ftr-435	3102	11	liability	liability	NOUN
ftr-435	3102	12	election	election	NOUN
ftr-435	3102	13	only	only	ADV
ftr-435	3102	14	if	if	SCONJ
ftr-435	3102	15	the	the	DET
ftr-435	3102	16	commissioner	commissioner	NOUN
ftr-435	3102	17	carries	carry	VERB
ftr-435	3102	18	the	the	DET
ftr-435	3102	19	burden	burden	NOUN
ftr-435	3102	20	of	of	ADP
ftr-435	3102	21	proof	proof	NOUN
ftr-435	3102	22	by	by	ADP
ftr-435	3102	23	a	a	DET
ftr-435	3102	24	preponderance	preponderance	NOUN
ftr-435	3102	25	of	of	ADP
ftr-435	3102	26	the	the	DET
ftr-435	3102	27	evidence	evidence	NOUN
ftr-435	3102	28	that	that	SCONJ
ftr-435	3102	29	the	the	DET
ftr-435	3102	30	spouse	spouse	NOUN
ftr-435	3102	31	seeking	seek	VERB
ftr-435	3102	32	apportioned	apportioned	ADJ
ftr-435	3102	33	liability	liability	NOUN
ftr-435	3102	34	had	have	AUX
ftr-435	3102	35	actual	actual	ADJ
ftr-435	3102	36	knowledge	knowledge	NOUN
ftr-435	3102	37	�	�	PROPN
ftr-435	3102	38	not	not	PART
ftr-435	3102	39	merely	merely	ADV
ftr-435	3102	40	reason	reason	NOUN
ftr-435	3102	41	to	to	PART
ftr-435	3102	42	know	know	VERB
ftr-435	3102	43	�	�	PROPN
ftr-435	3102	44	of	of	ADP
ftr-435	3102	45	the	the	DET
ftr-435	3102	46	unreported	unreported	ADJ
ftr-435	3102	47	amounts	amount	NOUN
ftr-435	3102	48	received	receive	VERB
ftr-435	3102	49	by	by	ADP
ftr-435	3102	50	the	the	DET
ftr-435	3102	51	other	other	ADJ
ftr-435	3102	52	spouse	spouse	NOUN
ftr-435	3102	53	.	.	PUNCT
ftr-435	3103	1	even	even	ADV
ftr-435	3103	2	though	though	SCONJ
ftr-435	3103	3	the	the	DET
ftr-435	3103	4	husband	husband	NOUN
ftr-435	3103	5	should	should	AUX
ftr-435	3103	6	have	have	AUX
ftr-435	3103	7	inquired	inquire	VERB
ftr-435	3103	8	about	about	ADP
ftr-435	3103	9	the	the	DET
ftr-435	3103	10	source	source	NOUN
ftr-435	3103	11	of	of	ADP
ftr-435	3103	12	the	the	DET
ftr-435	3103	13	funds	fund	NOUN
ftr-435	3103	14	,	,	PUNCT
ftr-435	3103	15	the	the	DET
ftr-435	3103	16	standard	standard	NOUN
ftr-435	3103	17	under	under	ADP
ftr-435	3103	18	§	§	PROPN
ftr-435	3103	19	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-435	3103	20	)	)	PUNCT
ftr-435	3103	21	�	�	PROPN
ftr-435	3103	22	is	be	AUX
ftr-435	3103	23	not	not	PART
ftr-435	3103	24	that	that	PRON
ftr-435	3103	25	of	of	ADP
ftr-435	3103	26	a	a	DET
ftr-435	3103	27	hypothetical	hypothetical	ADJ
ftr-435	3103	28	,	,	PUNCT
ftr-435	3103	29	reasonable	reasonable	ADJ
ftr-435	3103	30	person	person	NOUN
ftr-435	3103	31	,	,	PUNCT
ftr-435	3103	32	but	but	CCONJ
ftr-435	3103	33	only	only	ADV
ftr-435	3103	34	that	that	PRON
ftr-435	3103	35	of	of	ADP
ftr-435	3103	36	the	the	DET
ftr-435	3103	37	[	[	X
ftr-435	3103	38	spouse	spouse	NOUN
ftr-435	3103	39	�	�	NOUN
ftr-435	3103	40	s	s	PART
ftr-435	3103	41	]	]	X
ftr-435	3103	42	subjective	subjective	ADJ
ftr-435	3103	43	knowledge	knowledge	NOUN
ftr-435	3103	44	.	.	PUNCT
ftr-435	3103	45	�	�	PROPN
ftr-435	3103	46	5	5	NUM
ftr-435	3103	47	.	.	PUNCT
ftr-435	3103	48	cheshire	cheshire	PROPN
ftr-435	3103	49	interpreted	interpret	VERB
ftr-435	3103	50	:	:	PUNCT
ftr-435	3103	51	wife	wife	NOUN
ftr-435	3103	52	is	be	AUX
ftr-435	3103	53	granted	grant	VERB
ftr-435	3103	54	§	§	PROPN
ftr-435	3103	55	6015(c	6015(c	NOUN
ftr-435	3103	56	)	)	PUNCT
ftr-435	3103	57	relief	relief	NOUN
ftr-435	3103	58	because	because	SCONJ
ftr-435	3103	59	she	she	PRON
ftr-435	3103	60	couldn	couldn	VERB
ftr-435	3103	61	�	�	PROPN
ftr-435	3103	62	t	t	PROPN
ftr-435	3103	63	read	read	VERB
ftr-435	3103	64	her	her	PRON
ftr-435	3103	65	husband	husband	NOUN
ftr-435	3103	66	�	�	PROPN
ftr-435	3103	67	s	s	PART
ftr-435	3103	68	mind	mind	NOUN
ftr-435	3103	69	.	.	PUNCT
ftr-435	3104	1	king	king	PROPN
ftr-435	3104	2	v.	v.	PROPN
ftr-435	3104	3	commissioner	commissioner	PROPN
ftr-435	3104	4	,	,	PUNCT
ftr-435	3104	5	116	116	NUM
ftr-435	3104	6	t.c	t.c	PROPN
ftr-435	3104	7	.	.	PROPN
ftr-435	3104	8	198	198	NUM
ftr-435	3104	9	(	(	PUNCT
ftr-435	3104	10	4/10/01	4/10/01	NUM
ftr-435	3104	11	)	)	PUNCT
ftr-435	3104	12	.	.	PUNCT
ftr-435	3105	1	deductions	deduction	NOUN
ftr-435	3105	2	attributable	attributable	ADJ
ftr-435	3105	3	to	to	ADP
ftr-435	3105	4	taxpayer	taxpayer	PROPN
ftr-435	3105	5	�	�	PROPN
ftr-435	3105	6	s	s	PART
ftr-435	3105	7	husband	husband	NOUN
ftr-435	3105	8	�	�	PROPN
ftr-435	3105	9	s	s	PART
ftr-435	3105	10	activities	activity	NOUN
ftr-435	3105	11	had	have	AUX
ftr-435	3105	12	been	be	AUX
ftr-435	3105	13	disallowed	disallow	VERB
ftr-435	3105	14	[	[	PUNCT
ftr-435	3105	15	under	under	ADP
ftr-435	3105	16	§	§	PROPN
ftr-435	3105	17	183(a	183(a	NUM
ftr-435	3105	18	)	)	PUNCT
ftr-435	3105	19	]	]	PUNCT
ftr-435	3105	20	because	because	SCONJ
ftr-435	3105	21	the	the	DET
ftr-435	3105	22	husband	husband	NOUN
ftr-435	3105	23	lacked	lack	VERB
ftr-435	3105	24	a	a	DET
ftr-435	3105	25	profit	profit	NOUN
ftr-435	3105	26	motive	motive	NOUN
ftr-435	3105	27	.	.	PUNCT
ftr-435	3106	1	wife	wife	NOUN
ftr-435	3106	2	sought	seek	VERB
ftr-435	3106	3	apportioned	apportion	VERB
ftr-435	3106	4	liability	liability	NOUN
ftr-435	3106	5	under	under	ADP
ftr-435	3106	6	§	§	PROPN
ftr-435	3106	7	6015(c	6015(c	NOUN
ftr-435	3106	8	)	)	PUNCT
ftr-435	3106	9	and	and	CCONJ
ftr-435	3106	10	the	the	DET
ftr-435	3106	11	commissioner	commissioner	NOUN
ftr-435	3106	12	disallowed	disallow	VERB
ftr-435	3106	13	the	the	DET
ftr-435	3106	14	claim	claim	NOUN
ftr-435	3106	15	under	under	ADP
ftr-435	3106	16	§	§	PROPN
ftr-435	3106	17	6015(c)(3)(c	6015(c)(3)(c	NUM
ftr-435	3106	18	)	)	PUNCT
ftr-435	3106	19	because	because	SCONJ
ftr-435	3106	20	the	the	DET
ftr-435	3106	21	wife	wife	NOUN
ftr-435	3106	22	knew	know	VERB
ftr-435	3106	23	of	of	ADP
ftr-435	3106	24	her	her	PRON
ftr-435	3106	25	husband	husband	NOUN
ftr-435	3106	26	�	�	NOUN
ftr-435	3106	27	s	s	PART
ftr-435	3106	28	activity	activity	NOUN
ftr-435	3106	29	and	and	CCONJ
ftr-435	3106	30	that	that	SCONJ
ftr-435	3106	31	the	the	DET
ftr-435	3106	32	deduction	deduction	NOUN
ftr-435	3106	33	appeared	appear	VERB
ftr-435	3106	34	on	on	ADP
ftr-435	3106	35	the	the	DET
ftr-435	3106	36	return	return	NOUN
ftr-435	3106	37	.	.	PUNCT
ftr-435	3107	1	judge	judge	PROPN
ftr-435	3107	2	ruwe	ruwe	PROPN
ftr-435	3107	3	adopted	adopt	VERB
ftr-435	3107	4	special	special	ADJ
ftr-435	3107	5	trial	trial	NOUN
ftr-435	3107	6	judge	judge	NOUN
ftr-435	3107	7	cuvillion	cuvillion	PROPN
ftr-435	3107	8	�	�	PROPN
ftr-435	3107	9	s	s	PART
ftr-435	3107	10	opinion	opinion	NOUN
ftr-435	3107	11	,	,	PUNCT
ftr-435	3107	12	which	which	PRON
ftr-435	3107	13	held	hold	VERB
ftr-435	3107	14	that	that	PRON
ftr-435	3107	15	taxpayer	taxpayer	NOUN
ftr-435	3107	16	met	meet	VERB
ftr-435	3107	17	all	all	DET
ftr-435	3107	18	the	the	DET
ftr-435	3107	19	requirements	requirement	NOUN
ftr-435	3107	20	for	for	ADP
ftr-435	3107	21	§	§	PROPN
ftr-435	3107	22	6015(c	6015(c	NOUN
ftr-435	3107	23	)	)	PUNCT
ftr-435	3107	24	apportioned	apportion	VERB
ftr-435	3107	25	liability	liability	NOUN
ftr-435	3107	26	relief	relief	NOUN
ftr-435	3107	27	because	because	SCONJ
ftr-435	3107	28	the	the	DET
ftr-435	3107	29	commissioner	commissioner	NOUN
ftr-435	3107	30	could	could	AUX
ftr-435	3107	31	not	not	PART
ftr-435	3107	32	demonstrate	demonstrate	VERB
ftr-435	3107	33	that	that	SCONJ
ftr-435	3107	34	taxpayer	taxpayer	NOUN
ftr-435	3107	35	had	have	VERB
ftr-435	3107	36	actual	actual	ADJ
ftr-435	3107	37	knowledge	knowledge	NOUN
ftr-435	3107	38	of	of	ADP
ftr-435	3107	39	the	the	DET
ftr-435	3107	40	item	item	NOUN
ftr-435	3107	41	giving	give	VERB
ftr-435	3107	42	rise	rise	NOUN
ftr-435	3107	43	to	to	ADP
ftr-435	3107	44	the	the	DET
ftr-435	3107	45	deficiency	deficiency	NOUN
ftr-435	3107	46	at	at	ADP
ftr-435	3107	47	the	the	DET
ftr-435	3107	48	time	time	NOUN
ftr-435	3107	49	she	she	PRON
ftr-435	3107	50	signed	sign	VERB
ftr-435	3107	51	the	the	DET
ftr-435	3107	52	return	return	NOUN
ftr-435	3107	53	.	.	PUNCT
ftr-435	3108	1	where	where	SCONJ
ftr-435	3108	2	the	the	DET
ftr-435	3108	3	fact	fact	NOUN
ftr-435	3108	4	giving	give	VERB
ftr-435	3108	5	rise	rise	NOUN
ftr-435	3108	6	to	to	ADP
ftr-435	3108	7	the	the	DET
ftr-435	3108	8	disallowance	disallowance	NOUN
ftr-435	3108	9	was	be	AUX
ftr-435	3108	10	her	her	PRON
ftr-435	3108	11	husband	husband	NOUN
ftr-435	3108	12	�	�	NOUN
ftr-435	3108	13	s	s	PART
ftr-435	3108	14	lack	lack	NOUN
ftr-435	3108	15	of	of	ADP
ftr-435	3108	16	a	a	DET
ftr-435	3108	17	profit	profit	NOUN
ftr-435	3108	18	object	object	NOUN
ftr-435	3108	19	at	at	ADP
ftr-435	3108	20	the	the	DET
ftr-435	3108	21	time	time	NOUN
ftr-435	3108	22	he	he	PRON
ftr-435	3108	23	claimed	claim	VERB
ftr-435	3108	24	a	a	DET
ftr-435	3108	25	loss	loss	NOUN
ftr-435	3108	26	from	from	ADP
ftr-435	3108	27	a	a	DET
ftr-435	3108	28	cattle	cattle	NOUN
ftr-435	3108	29	-	-	PUNCT
ftr-435	3108	30	raising	raise	VERB
ftr-435	3108	31	activity	activity	NOUN
ftr-435	3108	32	,	,	PUNCT
ftr-435	3108	33	the	the	DET
ftr-435	3108	34	commissioner	commissioner	NOUN
ftr-435	3108	35	was	be	AUX
ftr-435	3108	36	776	776	NUM
ftr-435	3108	37	florida	florida	PROPN
ftr-435	3108	38	tax	tax	NOUN
ftr-435	3108	39	review	review	NOUN
ftr-435	3108	40	[	[	X
ftr-435	3108	41	vol.5	vol.5	ADV
ftr-435	3108	42	:	:	PUNCT
ftr-435	3108	43	si	si	X
ftr-435	3108	44	required	require	VERB
ftr-435	3108	45	to	to	PART
ftr-435	3108	46	show	show	VERB
ftr-435	3108	47	that	that	PRON
ftr-435	3108	48	wife	wife	NOUN
ftr-435	3108	49	had	have	VERB
ftr-435	3108	50	actual	actual	ADJ
ftr-435	3108	51	knowledge	knowledge	NOUN
ftr-435	3108	52	of	of	ADP
ftr-435	3108	53	this	this	DET
ftr-435	3108	54	�	�	NOUN
ftr-435	3108	55	lack	lack	NOUN
ftr-435	3108	56	of	of	ADP
ftr-435	3108	57	profit	profit	NOUN
ftr-435	3108	58	objective	objective	NOUN
ftr-435	3108	59	,	,	PUNCT
ftr-435	3108	60	�	�	PROPN
ftr-435	3108	61	which	which	PRON
ftr-435	3108	62	noted	note	VERB
ftr-435	3108	63	that	that	SCONJ
ftr-435	3108	64	the	the	DET
ftr-435	3108	65	cheshire	cheshire	PROPN
ftr-435	3108	66	standard	standard	PROPN
ftr-435	3108	67	�	�	PROPN
ftr-435	3108	68	is	be	AUX
ftr-435	3108	69	an	an	DET
ftr-435	3108	70	actual	actual	ADJ
ftr-435	3108	71	and	and	CCONJ
ftr-435	3108	72	clear	clear	ADJ
ftr-435	3108	73	awareness	awareness	NOUN
ftr-435	3108	74	(	(	PUNCT
ftr-435	3108	75	as	as	SCONJ
ftr-435	3108	76	opposed	oppose	VERB
ftr-435	3108	77	to	to	PART
ftr-435	3108	78	reason	reason	NOUN
ftr-435	3108	79	to	to	PART
ftr-435	3108	80	know	know	VERB
ftr-435	3108	81	)	)	PUNCT
ftr-435	3108	82	of	of	ADP
ftr-435	3108	83	the	the	DET
ftr-435	3108	84	existence	existence	NOUN
ftr-435	3108	85	of	of	ADP
ftr-435	3108	86	an	an	DET
ftr-435	3108	87	item	item	NOUN
ftr-435	3108	88	which	which	PRON
ftr-435	3108	89	gives	give	VERB
ftr-435	3108	90	rise	rise	NOUN
ftr-435	3108	91	to	to	ADP
ftr-435	3108	92	the	the	DET
ftr-435	3108	93	deficiency	deficiency	NOUN
ftr-435	3108	94	(	(	PUNCT
ftr-435	3108	95	or	or	CCONJ
ftr-435	3108	96	a	a	DET
ftr-435	3108	97	portion	portion	NOUN
ftr-435	3108	98	thereof	thereof	ADV
ftr-435	3108	99	)	)	PUNCT
ftr-435	3108	100	.	.	PUNCT
ftr-435	3109	1	�	�	PROPN
ftr-435	3110	1	the	the	DET
ftr-435	3110	2	opinion	opinion	NOUN
ftr-435	3110	3	noted	note	VERB
ftr-435	3110	4	that	that	SCONJ
ftr-435	3110	5	a	a	DET
ftr-435	3110	6	footnote	footnote	NOUN
ftr-435	3110	7	in	in	ADP
ftr-435	3110	8	cheshire	cheshire	PROPN
ftr-435	3110	9	�	�	PROPN
ftr-435	3110	10	an	an	DET
ftr-435	3110	11	omitted	omit	VERB
ftr-435	3110	12	income	income	NOUN
ftr-435	3110	13	case	case	NOUN
ftr-435	3110	14	�	�	PROPN
ftr-435	3110	15	stated	state	VERB
ftr-435	3110	16	,	,	PUNCT
ftr-435	3110	17	�	�	PROPN
ftr-435	3110	18	we	we	PRON
ftr-435	3110	19	leave	leave	VERB
ftr-435	3110	20	to	to	ADP
ftr-435	3110	21	another	another	DET
ftr-435	3110	22	day	day	NOUN
ftr-435	3110	23	the	the	DET
ftr-435	3110	24	manner	manner	NOUN
ftr-435	3110	25	in	in	ADP
ftr-435	3110	26	which	which	PRON
ftr-435	3110	27	the	the	DET
ftr-435	3110	28	actual	actual	ADJ
ftr-435	3110	29	knowledge	knowledge	NOUN
ftr-435	3110	30	standard	standard	NOUN
ftr-435	3110	31	will	will	AUX
ftr-435	3110	32	be	be	AUX
ftr-435	3110	33	applied	apply	VERB
ftr-435	3110	34	in	in	ADP
ftr-435	3110	35	erroneous	erroneous	ADJ
ftr-435	3110	36	deduction	deduction	NOUN
ftr-435	3110	37	cases	case	NOUN
ftr-435	3110	38	.	.	PUNCT
ftr-435	3111	1	�	�	PROPN
ftr-435	3111	2	the	the	DET
ftr-435	3111	3	spouse	spouse	NOUN
ftr-435	3111	4	will	will	AUX
ftr-435	3111	5	be	be	AUX
ftr-435	3111	6	determined	determine	VERB
ftr-435	3111	7	to	to	PART
ftr-435	3111	8	have	have	VERB
ftr-435	3111	9	actual	actual	ADJ
ftr-435	3111	10	knowledge	knowledge	NOUN
ftr-435	3111	11	of	of	ADP
ftr-435	3111	12	the	the	DET
ftr-435	3111	13	item	item	NOUN
ftr-435	3111	14	if	if	SCONJ
ftr-435	3111	15	she	she	PRON
ftr-435	3111	16	only	only	ADV
ftr-435	3111	17	lacks	lack	VERB
ftr-435	3111	18	knowledge	knowledge	NOUN
ftr-435	3111	19	of	of	ADP
ftr-435	3111	20	the	the	DET
ftr-435	3111	21	legal	legal	ADJ
ftr-435	3111	22	(	(	PUNCT
ftr-435	3111	23	tax	tax	NOUN
ftr-435	3111	24	)	)	PUNCT
ftr-435	3111	25	consequences	consequence	NOUN
ftr-435	3111	26	of	of	ADP
ftr-435	3111	27	the	the	DET
ftr-435	3111	28	operative	operative	ADJ
ftr-435	3111	29	facts	fact	NOUN
ftr-435	3111	30	.	.	PUNCT
ftr-435	3112	1	6	6	NUM
ftr-435	3112	2	.	.	X
ftr-435	3112	3	only	only	ADV
ftr-435	3112	4	one	one	NUM
ftr-435	3112	5	bite	bite	NOUN
ftr-435	3112	6	at	at	ADP
ftr-435	3112	7	the	the	DET
ftr-435	3112	8	innocent	innocent	ADJ
ftr-435	3112	9	spouse	spouse	NOUN
ftr-435	3112	10	apple	apple	NOUN
ftr-435	3112	11	.	.	PUNCT
ftr-435	3113	1	vetrano	vetrano	PROPN
ftr-435	3113	2	v.	v.	PROPN
ftr-435	3113	3	commissioner	commissioner	PROPN
ftr-435	3113	4	,	,	PUNCT
ftr-435	3113	5	116	116	NUM
ftr-435	3113	6	t.c	t.c	PROPN
ftr-435	3113	7	.	.	PROPN
ftr-435	3113	8	272	272	NUM
ftr-435	3113	9	(	(	PUNCT
ftr-435	3113	10	4/25/01	4/25/01	NUM
ftr-435	3113	11	)	)	PUNCT
ftr-435	3113	12	.	.	PUNCT
ftr-435	3114	1	section	section	NOUN
ftr-435	3114	2	6017(g)(2	6017(g)(2	NOUN
ftr-435	3114	3	)	)	PUNCT
ftr-435	3114	4	precludes	preclude	VERB
ftr-435	3114	5	any	any	DET
ftr-435	3114	6	spouse	spouse	NOUN
ftr-435	3114	7	who	who	PRON
ftr-435	3114	8	has	have	AUX
ftr-435	3114	9	meaningfully	meaningfully	ADV
ftr-435	3114	10	participated	participate	VERB
ftr-435	3114	11	in	in	ADP
ftr-435	3114	12	a	a	DET
ftr-435	3114	13	court	court	NOUN
ftr-435	3114	14	proceeding	proceeding	NOUN
ftr-435	3114	15	involving	involve	VERB
ftr-435	3114	16	the	the	DET
ftr-435	3114	17	taxable	taxable	ADJ
ftr-435	3114	18	year	year	NOUN
ftr-435	3114	19	in	in	ADP
ftr-435	3114	20	issue	issue	NOUN
ftr-435	3114	21	from	from	ADP
ftr-435	3114	22	subsequently	subsequently	ADV
ftr-435	3114	23	electing	elect	VERB
ftr-435	3114	24	either	either	CCONJ
ftr-435	3114	25	innocent	innocent	ADJ
ftr-435	3114	26	spouse	spouse	NOUN
ftr-435	3114	27	relief	relief	NOUN
ftr-435	3114	28	under	under	ADP
ftr-435	3114	29	§	§	PROPN
ftr-435	3114	30	6015(b	6015(b	NOUN
ftr-435	3114	31	)	)	PUNCT
ftr-435	3114	32	or	or	CCONJ
ftr-435	3114	33	apportioned	apportion	VERB
ftr-435	3114	34	liability	liability	NOUN
ftr-435	3114	35	under	under	ADP
ftr-435	3114	36	§	§	PROPN
ftr-435	3114	37	6015(c	6015(c	NOUN
ftr-435	3114	38	)	)	PUNCT
ftr-435	3114	39	.	.	PUNCT
ftr-435	3115	1	this	this	DET
ftr-435	3115	2	res	re	NOUN
ftr-435	3115	3	judicata	judicata	NOUN
ftr-435	3115	4	-	-	PUNCT
ftr-435	3115	5	like	like	ADJ
ftr-435	3115	6	bar	bar	NOUN
ftr-435	3115	7	precludes	preclude	VERB
ftr-435	3115	8	a	a	DET
ftr-435	3115	9	subsequent	subsequent	ADJ
ftr-435	3115	10	stand	stand	VERB
ftr-435	3115	11	-	-	PUNCT
ftr-435	3115	12	alone	alone	ADV
ftr-435	3115	13	petition	petition	NOUN
ftr-435	3115	14	to	to	ADP
ftr-435	3115	15	the	the	DET
ftr-435	3115	16	tax	tax	NOUN
ftr-435	3115	17	court	court	NOUN
ftr-435	3115	18	,	,	PUNCT
ftr-435	3115	19	under	under	ADP
ftr-435	3115	20	§	§	PROPN
ftr-435	3115	21	6015(e	6015(e	NOUN
ftr-435	3115	22	)	)	PUNCT
ftr-435	3115	23	,	,	PUNCT
ftr-435	3115	24	for	for	ADP
ftr-435	3115	25	innocent	innocent	ADJ
ftr-435	3115	26	spouse	spouse	NOUN
ftr-435	3115	27	relief	relief	NOUN
ftr-435	3115	28	or	or	CCONJ
ftr-435	3115	29	apportioned	apportion	VERB
ftr-435	3115	30	liability	liability	NOUN
ftr-435	3115	31	.	.	PUNCT
ftr-435	3116	1	a	a	DET
ftr-435	3116	2	taxpayer	taxpayer	NOUN
ftr-435	3116	3	is	be	AUX
ftr-435	3116	4	limited	limit	VERB
ftr-435	3116	5	to	to	ADP
ftr-435	3116	6	a	a	DET
ftr-435	3116	7	single	single	ADJ
ftr-435	3116	8	administrative	administrative	ADJ
ftr-435	3116	9	and	and	CCONJ
ftr-435	3116	10	judicial	judicial	ADJ
ftr-435	3116	11	process	process	NOUN
ftr-435	3116	12	to	to	PART
ftr-435	3116	13	resolve	resolve	VERB
ftr-435	3116	14	all	all	DET
ftr-435	3116	15	issues	issue	NOUN
ftr-435	3116	16	under	under	ADP
ftr-435	3116	17	§	§	PROPN
ftr-435	3116	18	6015	6015	NUM
ftr-435	3116	19	.	.	PUNCT
ftr-435	3117	1	thus	thus	ADV
ftr-435	3117	2	,	,	PUNCT
ftr-435	3117	3	the	the	DET
ftr-435	3117	4	tax	tax	NOUN
ftr-435	3117	5	court	court	NOUN
ftr-435	3117	6	(	(	PUNCT
ftr-435	3117	7	judge	judge	NOUN
ftr-435	3117	8	whalen	whalen	PROPN
ftr-435	3117	9	)	)	PUNCT
ftr-435	3117	10	denied	deny	VERB
ftr-435	3117	11	the	the	DET
ftr-435	3117	12	wife	wife	NOUN
ftr-435	3117	13	�	�	PROPN
ftr-435	3117	14	s	s	PART
ftr-435	3117	15	motion	motion	NOUN
ftr-435	3117	16	to	to	PART
ftr-435	3117	17	dismiss	dismiss	VERB
ftr-435	3117	18	,	,	PUNCT
ftr-435	3117	19	without	without	ADP
ftr-435	3117	20	prejudice	prejudice	NOUN
ftr-435	3117	21	,	,	PUNCT
ftr-435	3117	22	her	her	PRON
ftr-435	3117	23	innocent	innocent	ADJ
ftr-435	3117	24	spouse	spouse	NOUN
ftr-435	3117	25	election	election	NOUN
ftr-435	3117	26	raised	raise	VERB
ftr-435	3117	27	in	in	ADP
ftr-435	3117	28	deficiency	deficiency	NOUN
ftr-435	3117	29	proceeding	proceeding	NOUN
ftr-435	3117	30	because	because	SCONJ
ftr-435	3117	31	dismissal	dismissal	NOUN
ftr-435	3117	32	would	would	AUX
ftr-435	3117	33	have	have	VERB
ftr-435	3117	34	to	to	PART
ftr-435	3117	35	be	be	AUX
ftr-435	3117	36	with	with	ADP
ftr-435	3117	37	prejudice	prejudice	NOUN
ftr-435	3117	38	.	.	PUNCT
ftr-435	3118	1	7	7	X
ftr-435	3118	2	.	.	X
ftr-435	3118	3	another	another	DET
ftr-435	3118	4	route	route	NOUN
ftr-435	3118	5	to	to	ADP
ftr-435	3118	6	innocent	innocent	ADJ
ftr-435	3118	7	spouse	spouse	NOUN
ftr-435	3118	8	relief	relief	NOUN
ftr-435	3118	9	.	.	PUNCT
ftr-435	3119	1	estate	estate	NOUN
ftr-435	3119	2	of	of	ADP
ftr-435	3119	3	wenner	wenner	NOUN
ftr-435	3119	4	v.	v.	ADP
ftr-435	3119	5	commissioner	commissioner	PROPN
ftr-435	3119	6	,	,	PUNCT
ftr-435	3119	7	116	116	NUM
ftr-435	3119	8	t.c	t.c	PROPN
ftr-435	3119	9	.	.	PROPN
ftr-435	3119	10	284	284	NUM
ftr-435	3119	11	(	(	PUNCT
ftr-435	3119	12	5/14/01	5/14/01	NUM
ftr-435	3119	13	)	)	PUNCT
ftr-435	3119	14	.	.	PUNCT
ftr-435	3120	1	the	the	DET
ftr-435	3120	2	tax	tax	NOUN
ftr-435	3120	3	court	court	NOUN
ftr-435	3120	4	(	(	PUNCT
ftr-435	3120	5	judge	judge	PROPN
ftr-435	3120	6	laro	laro	PROPN
ftr-435	3120	7	)	)	PUNCT
ftr-435	3120	8	held	hold	VERB
ftr-435	3120	9	that	that	SCONJ
ftr-435	3120	10	once	once	SCONJ
ftr-435	3120	11	its	its	PRON
ftr-435	3120	12	jurisdiction	jurisdiction	NOUN
ftr-435	3120	13	has	have	AUX
ftr-435	3120	14	been	be	AUX
ftr-435	3120	15	properly	properly	ADV
ftr-435	3120	16	invoked	invoke	VERB
ftr-435	3120	17	under	under	ADP
ftr-435	3120	18	§	§	PROPN
ftr-435	3120	19	6404(i	6404(i	NUM
ftr-435	3120	20	)	)	PUNCT
ftr-435	3120	21	by	by	ADP
ftr-435	3120	22	a	a	DET
ftr-435	3120	23	petition	petition	NOUN
ftr-435	3120	24	to	to	PART
ftr-435	3120	25	review	review	VERB
ftr-435	3120	26	the	the	DET
ftr-435	3120	27	commissioner	commissioner	NOUN
ftr-435	3120	28	�	�	NOUN
ftr-435	3120	29	s	s	PART
ftr-435	3120	30	failure	failure	NOUN
ftr-435	3120	31	to	to	PART
ftr-435	3120	32	abate	abate	VERB
ftr-435	3120	33	interest	interest	NOUN
ftr-435	3120	34	,	,	PUNCT
ftr-435	3120	35	the	the	DET
ftr-435	3120	36	taxpayer	taxpayer	NOUN
ftr-435	3120	37	is	be	AUX
ftr-435	3120	38	entitled	entitle	VERB
ftr-435	3120	39	to	to	PART
ftr-435	3120	40	raise	raise	VERB
ftr-435	3120	41	available	available	ADJ
ftr-435	3120	42	affirmative	affirmative	ADJ
ftr-435	3120	43	defenses	defense	NOUN
ftr-435	3120	44	to	to	ADP
ftr-435	3120	45	the	the	DET
ftr-435	3120	46	underlying	underlie	VERB
ftr-435	3120	47	tax	tax	NOUN
ftr-435	3120	48	liability	liability	NOUN
ftr-435	3120	49	as	as	ADV
ftr-435	3120	50	well	well	ADV
ftr-435	3120	51	.	.	PUNCT
ftr-435	3121	1	mrs	mrs	PROPN
ftr-435	3121	2	.	.	PROPN
ftr-435	3121	3	wenner	wenner	PROPN
ftr-435	3121	4	,	,	PUNCT
ftr-435	3121	5	who	who	PRON
ftr-435	3121	6	had	have	AUX
ftr-435	3121	7	previously	previously	ADV
ftr-435	3121	8	paid	pay	VERB
ftr-435	3121	9	the	the	DET
ftr-435	3121	10	underlying	underlie	VERB
ftr-435	3121	11	deficiency	deficiency	NOUN
ftr-435	3121	12	,	,	PUNCT
ftr-435	3121	13	was	be	AUX
ftr-435	3121	14	allowed	allow	VERB
ftr-435	3121	15	to	to	PART
ftr-435	3121	16	seek	seek	VERB
ftr-435	3121	17	innocent	innocent	ADJ
ftr-435	3121	18	spouse	spouse	NOUN
ftr-435	3121	19	relief	relief	NOUN
ftr-435	3121	20	under	under	ADP
ftr-435	3121	21	§	§	PROPN
ftr-435	3121	22	6015	6015	NUM
ftr-435	3121	23	with	with	ADP
ftr-435	3121	24	respect	respect	NOUN
ftr-435	3121	25	to	to	ADP
ftr-435	3121	26	the	the	DET
ftr-435	3121	27	underlying	underlie	VERB
ftr-435	3121	28	tax	tax	NOUN
ftr-435	3121	29	liability	liability	NOUN
ftr-435	3121	30	,	,	PUNCT
ftr-435	3121	31	even	even	ADV
ftr-435	3121	32	though	though	SCONJ
ftr-435	3121	33	she	she	PRON
ftr-435	3121	34	had	have	AUX
ftr-435	3121	35	not	not	PART
ftr-435	3121	36	previously	previously	ADV
ftr-435	3121	37	requested	request	VERB
ftr-435	3121	38	administrative	administrative	ADJ
ftr-435	3121	39	relief	relief	NOUN
ftr-435	3121	40	.	.	PUNCT
ftr-435	3122	1	a	a	DET
ftr-435	3122	2	prior	prior	ADJ
ftr-435	3122	3	request	request	NOUN
ftr-435	3122	4	for	for	ADP
ftr-435	3122	5	administrative	administrative	ADJ
ftr-435	3122	6	relief	relief	NOUN
ftr-435	3122	7	is	be	AUX
ftr-435	3122	8	required	require	VERB
ftr-435	3122	9	only	only	ADV
ftr-435	3122	10	for	for	ADP
ftr-435	3122	11	a	a	DET
ftr-435	3122	12	stand	stand	VERB
ftr-435	3122	13	-	-	PUNCT
ftr-435	3122	14	alone	alone	ADV
ftr-435	3122	15	petition	petition	NOUN
ftr-435	3122	16	under	under	ADP
ftr-435	3122	17	§	§	PROPN
ftr-435	3122	18	6015(e	6015(e	NUM
ftr-435	3122	19	)	)	PUNCT
ftr-435	3122	20	.	.	PUNCT
ftr-435	3123	1	8	8	X
ftr-435	3123	2	.	.	X
ftr-435	3123	3	a	a	DET
ftr-435	3123	4	little	little	ADJ
ftr-435	3123	5	retroactive	retroactive	ADJ
ftr-435	3123	6	equity	equity	NOUN
ftr-435	3123	7	.	.	PUNCT
ftr-435	3124	1	flores	flores	PROPN
ftr-435	3124	2	v.	v.	PROPN
ftr-435	3124	3	united	united	PROPN
ftr-435	3124	4	states	states	PROPN
ftr-435	3124	5	,	,	PUNCT
ftr-435	3124	6	51	51	NUM
ftr-435	3124	7	fed	fed	PROPN
ftr-435	3124	8	.	.	PUNCT
ftr-435	3125	1	cl	cl	NOUN
ftr-435	3125	2	.	.	PROPN
ftr-435	3126	1	49	49	NUM
ftr-435	3126	2	,	,	PUNCT
ftr-435	3126	3	2002	2002	NUM
ftr-435	3126	4	-	-	SYM
ftr-435	3126	5	1	1	NUM
ftr-435	3126	6	u.s.t.c	u.s.t.c	PROPN
ftr-435	3126	7	.	.	PROPN
ftr-435	3126	8	¶	¶	PROPN
ftr-435	3126	9	50,108	50,108	NUM
ftr-435	3126	10	,	,	PUNCT
ftr-435	3126	11	88	88	NUM
ftr-435	3126	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3126	13	7020	7020	NUM
ftr-435	3126	14	(	(	PUNCT
ftr-435	3126	15	11/28/01	11/28/01	NUM
ftr-435	3126	16	)	)	PUNCT
ftr-435	3126	17	.	.	PUNCT
ftr-435	3127	1	if	if	SCONJ
ftr-435	3127	2	a	a	DET
ftr-435	3127	3	portion	portion	NOUN
ftr-435	3127	4	of	of	ADP
ftr-435	3127	5	the	the	DET
ftr-435	3127	6	a	a	DET
ftr-435	3127	7	tax	tax	NOUN
ftr-435	3127	8	liability	liability	NOUN
ftr-435	3127	9	that	that	PRON
ftr-435	3127	10	arose	arise	VERB
ftr-435	3127	11	before	before	ADP
ftr-435	3127	12	the	the	DET
ftr-435	3127	13	effective	effective	ADJ
ftr-435	3127	14	date	date	NOUN
ftr-435	3127	15	of	of	ADP
ftr-435	3127	16	§	§	PROPN
ftr-435	3127	17	6015	6015	NUM
ftr-435	3127	18	has	have	AUX
ftr-435	3127	19	been	be	AUX
ftr-435	3127	20	paid	pay	VERB
ftr-435	3127	21	and	and	CCONJ
ftr-435	3127	22	a	a	DET
ftr-435	3127	23	portion	portion	NOUN
ftr-435	3127	24	remained	remain	VERB
ftr-435	3127	25	unpaid	unpaid	ADJ
ftr-435	3127	26	,	,	PUNCT
ftr-435	3127	27	§	§	PROPN
ftr-435	3127	28	6015(f	6015(f	NUM
ftr-435	3127	29	)	)	PUNCT
ftr-435	3127	30	equitable	equitable	ADJ
ftr-435	3127	31	innocent	innocent	ADJ
ftr-435	3127	32	spouse	spouse	NOUN
ftr-435	3127	33	relief	relief	NOUN
ftr-435	3127	34	is	be	AUX
ftr-435	3127	35	available	available	ADJ
ftr-435	3127	36	with	with	ADP
ftr-435	3127	37	respect	respect	NOUN
ftr-435	3127	38	to	to	ADP
ftr-435	3127	39	the	the	DET
ftr-435	3127	40	entire	entire	ADJ
ftr-435	3127	41	liability	liability	NOUN
ftr-435	3127	42	if	if	SCONJ
ftr-435	3127	43	the	the	DET
ftr-435	3127	44	facts	fact	NOUN
ftr-435	3127	45	warrant	warrant	VERB
ftr-435	3127	46	relief	relief	NOUN
ftr-435	3127	47	.	.	PUNCT
ftr-435	3128	1	2002	2002	NUM
ftr-435	3128	2	]	]	PUNCT
ftr-435	3128	3	recent	recent	ADJ
ftr-435	3128	4	developments	development	NOUN
ftr-435	3128	5	in	in	ADP
ftr-435	3128	6	federal	federal	ADJ
ftr-435	3128	7	income	income	NOUN
ftr-435	3128	8	taxation	taxation	NOUN
ftr-435	3128	9	777	777	NUM
ftr-435	3128	10	9	9	NUM
ftr-435	3128	11	.	.	PUNCT
ftr-435	3128	12	limited	limit	VERB
ftr-435	3128	13	apportioned	apportion	VERB
ftr-435	3128	14	liability	liability	NOUN
ftr-435	3128	15	relief	relief	NOUN
ftr-435	3128	16	to	to	ADP
ftr-435	3128	17	wife	wife	NOUN
ftr-435	3128	18	where	where	SCONJ
ftr-435	3128	19	husband	husband	NOUN
ftr-435	3128	20	�	�	PROPN
ftr-435	3128	21	s	s	PART
ftr-435	3128	22	erroneous	erroneous	ADJ
ftr-435	3128	23	deductions	deduction	NOUN
ftr-435	3128	24	exceeded	exceed	VERB
ftr-435	3128	25	his	his	PRON
ftr-435	3128	26	income	income	NOUN
ftr-435	3128	27	.	.	PUNCT
ftr-435	3129	1	mora	mora	PROPN
ftr-435	3129	2	v.	v.	PROPN
ftr-435	3129	3	commissioner	commissioner	PROPN
ftr-435	3129	4	,	,	PUNCT
ftr-435	3129	5	117	117	NUM
ftr-435	3129	6	t.c	t.c	PROPN
ftr-435	3129	7	.	.	PROPN
ftr-435	3129	8	279	279	NUM
ftr-435	3129	9	(	(	PUNCT
ftr-435	3129	10	12/17/01	12/17/01	NUM
ftr-435	3129	11	)	)	PUNCT
ftr-435	3129	12	.	.	PUNCT
ftr-435	3130	1	mrs	mrs	PROPN
ftr-435	3130	2	.	.	PROPN
ftr-435	3130	3	mora	mora	PROPN
ftr-435	3130	4	was	be	AUX
ftr-435	3130	5	denied	deny	VERB
ftr-435	3130	6	innocent	innocent	ADJ
ftr-435	3130	7	spouse	spouse	NOUN
ftr-435	3130	8	relief	relief	NOUN
ftr-435	3130	9	under	under	ADP
ftr-435	3130	10	§	§	PROPN
ftr-435	3130	11	6015(b	6015(b	NOUN
ftr-435	3130	12	)	)	PUNCT
ftr-435	3130	13	because	because	SCONJ
ftr-435	3130	14	she	she	PRON
ftr-435	3130	15	had	have	VERB
ftr-435	3130	16	�	�	NOUN
ftr-435	3130	17	reason	reason	NOUN
ftr-435	3130	18	to	to	PART
ftr-435	3130	19	know	know	VERB
ftr-435	3130	20	�	�	PROPN
ftr-435	3130	21	of	of	ADP
ftr-435	3130	22	an	an	DET
ftr-435	3130	23	understatement	understatement	NOUN
ftr-435	3130	24	attributable	attributable	ADJ
ftr-435	3130	25	to	to	ADP
ftr-435	3130	26	her	her	PRON
ftr-435	3130	27	husband	husband	NOUN
ftr-435	3130	28	�	�	NOUN
ftr-435	3130	29	s	s	PART
ftr-435	3130	30	erroneous	erroneous	ADJ
ftr-435	3130	31	tax	tax	NOUN
ftr-435	3130	32	shelter	shelter	NOUN
ftr-435	3130	33	deductions	deduction	NOUN
ftr-435	3130	34	that	that	PRON
ftr-435	3130	35	offset	offset	VERB
ftr-435	3130	36	over	over	ADP
ftr-435	3130	37	two	two	NUM
ftr-435	3130	38	-	-	PUNCT
ftr-435	3130	39	thirds	third	NOUN
ftr-435	3130	40	of	of	ADP
ftr-435	3130	41	the	the	DET
ftr-435	3130	42	spouse	spouse	NOUN
ftr-435	3130	43	�	�	PROPN
ftr-435	3130	44	s	s	PART
ftr-435	3130	45	combined	combined	ADJ
ftr-435	3130	46	salary	salary	NOUN
ftr-435	3130	47	income	income	NOUN
ftr-435	3130	48	(	(	PUNCT
ftr-435	3130	49	of	of	ADP
ftr-435	3130	50	less	less	ADJ
ftr-435	3130	51	than	than	ADP
ftr-435	3130	52	$	$	SYM
ftr-435	3130	53	40,000	40,000	NUM
ftr-435	3130	54	)	)	PUNCT
ftr-435	3130	55	.	.	PUNCT
ftr-435	3131	1	however	however	ADV
ftr-435	3131	2	,	,	PUNCT
ftr-435	3131	3	because	because	SCONJ
ftr-435	3131	4	the	the	DET
ftr-435	3131	5	tax	tax	NOUN
ftr-435	3131	6	shelter	shelter	NOUN
ftr-435	3131	7	investment	investment	NOUN
ftr-435	3131	8	was	be	AUX
ftr-435	3131	9	solely	solely	ADV
ftr-435	3131	10	her	her	PRON
ftr-435	3131	11	husband	husband	NOUN
ftr-435	3131	12	�	�	NOUN
ftr-435	3131	13	s	s	PART
ftr-435	3131	14	and	and	CCONJ
ftr-435	3131	15	she	she	PRON
ftr-435	3131	16	had	have	VERB
ftr-435	3131	17	no	no	DET
ftr-435	3131	18	involvement	involvement	NOUN
ftr-435	3131	19	with	with	ADP
ftr-435	3131	20	it	it	PRON
ftr-435	3131	21	or	or	CCONJ
ftr-435	3131	22	,	,	PUNCT
ftr-435	3131	23	under	under	ADP
ftr-435	3131	24	the	the	DET
ftr-435	3131	25	standard	standard	NOUN
ftr-435	3131	26	of	of	ADP
ftr-435	3131	27	king	king	NOUN
ftr-435	3131	28	v.	v.	PROPN
ftr-435	3131	29	commissioner	commissioner	PROPN
ftr-435	3131	30	,	,	PUNCT
ftr-435	3131	31	116	116	NUM
ftr-435	3131	32	t.c	t.c	PROPN
ftr-435	3131	33	.	.	PROPN
ftr-435	3131	34	198	198	NUM
ftr-435	3131	35	(	(	PUNCT
ftr-435	3131	36	2001	2001	NUM
ftr-435	3131	37	)	)	PUNCT
ftr-435	3131	38	,	,	PUNCT
ftr-435	3131	39	�	�	PROPN
ftr-435	3131	40	factual	factual	ADJ
ftr-435	3131	41	basis	basis	NOUN
ftr-435	3131	42	for	for	ADP
ftr-435	3131	43	the	the	DET
ftr-435	3131	44	denial	denial	NOUN
ftr-435	3131	45	of	of	ADP
ftr-435	3131	46	the	the	DET
ftr-435	3131	47	deductions	deduction	NOUN
ftr-435	3131	48	,	,	PUNCT
ftr-435	3131	49	�	�	PROPN
ftr-435	3131	50	judge	judge	NOUN
ftr-435	3131	51	beghe	beghe	NOUN
ftr-435	3131	52	held	hold	VERB
ftr-435	3131	53	that	that	SCONJ
ftr-435	3131	54	mrs	mrs	PROPN
ftr-435	3131	55	.	.	PROPN
ftr-435	3131	56	mora	mora	PROPN
ftr-435	3131	57	was	be	AUX
ftr-435	3131	58	entitled	entitle	VERB
ftr-435	3131	59	to	to	ADP
ftr-435	3131	60	§	§	PROPN
ftr-435	3131	61	6015(c	6015(c	NOUN
ftr-435	3131	62	)	)	PUNCT
ftr-435	3131	63	apportioned	apportion	VERB
ftr-435	3131	64	liability	liability	NOUN
ftr-435	3131	65	relief	relief	NOUN
ftr-435	3131	66	.	.	PUNCT
ftr-435	3132	1	this	this	DET
ftr-435	3132	2	principle	principle	NOUN
ftr-435	3132	3	applies	apply	VERB
ftr-435	3132	4	to	to	ADP
ftr-435	3132	5	the	the	DET
ftr-435	3132	6	spouse	spouse	NOUN
ftr-435	3132	7	requesting	request	VERB
ftr-435	3132	8	apportioned	apportion	VERB
ftr-435	3132	9	liability	liability	NOUN
ftr-435	3132	10	even	even	ADV
ftr-435	3132	11	if	if	SCONJ
ftr-435	3132	12	the	the	DET
ftr-435	3132	13	spouse	spouse	NOUN
ftr-435	3132	14	who	who	PRON
ftr-435	3132	15	owned	own	VERB
ftr-435	3132	16	the	the	DET
ftr-435	3132	17	limited	limited	ADJ
ftr-435	3132	18	partnership	partnership	PROPN
ftr-435	3132	19	interest	interest	PROPN
ftr-435	3132	20	�	�	PROPN
ftr-435	3132	21	and	and	CCONJ
ftr-435	3132	22	thus	thus	ADV
ftr-435	3132	23	could	could	AUX
ftr-435	3132	24	not	not	PART
ftr-435	3132	25	qualify	qualify	VERB
ftr-435	3132	26	for	for	ADP
ftr-435	3132	27	apportioned	apportioned	ADJ
ftr-435	3132	28	liability	liability	NOUN
ftr-435	3132	29	with	with	ADP
ftr-435	3132	30	respect	respect	NOUN
ftr-435	3132	31	to	to	ADP
ftr-435	3132	32	the	the	DET
ftr-435	3132	33	item	item	NOUN
ftr-435	3132	34	�	�	PROPN
ftr-435	3132	35	had	have	VERB
ftr-435	3132	36	no	no	DET
ftr-435	3132	37	�	�	NOUN
ftr-435	3132	38	factual	factual	ADJ
ftr-435	3132	39	basis	basis	NOUN
ftr-435	3132	40	for	for	ADP
ftr-435	3132	41	the	the	DET
ftr-435	3132	42	denial	denial	NOUN
ftr-435	3132	43	of	of	ADP
ftr-435	3132	44	the	the	DET
ftr-435	3132	45	deductions	deduction	NOUN
ftr-435	3132	46	.	.	PUNCT
ftr-435	3133	1	�	�	PROPN
ftr-435	3133	2	nevertheless	nevertheless	ADV
ftr-435	3133	3	,	,	PUNCT
ftr-435	3133	4	mrs	mrs	PROPN
ftr-435	3133	5	.	.	PROPN
ftr-435	3133	6	mora	mora	PROPN
ftr-435	3133	7	received	receive	VERB
ftr-435	3133	8	only	only	ADJ
ftr-435	3133	9	partial	partial	ADJ
ftr-435	3133	10	relief	relief	NOUN
ftr-435	3133	11	because	because	SCONJ
ftr-435	3133	12	the	the	DET
ftr-435	3133	13	disallowed	disallow	VERB
ftr-435	3133	14	deductions	deduction	NOUN
ftr-435	3133	15	exceeded	exceed	VERB
ftr-435	3133	16	her	her	PRON
ftr-435	3133	17	husband	husband	NOUN
ftr-435	3133	18	�	�	NOUN
ftr-435	3133	19	s	s	PART
ftr-435	3133	20	income	income	NOUN
ftr-435	3133	21	and	and	CCONJ
ftr-435	3133	22	she	she	PRON
ftr-435	3133	23	received	receive	VERB
ftr-435	3133	24	a	a	DET
ftr-435	3133	25	tax	tax	NOUN
ftr-435	3133	26	benefit	benefit	NOUN
ftr-435	3133	27	from	from	ADP
ftr-435	3133	28	the	the	DET
ftr-435	3133	29	excess	excess	ADJ
ftr-435	3133	30	deductions	deduction	NOUN
ftr-435	3133	31	.	.	PUNCT
ftr-435	3134	1	to	to	ADP
ftr-435	3134	2	the	the	DET
ftr-435	3134	3	extent	extent	NOUN
ftr-435	3134	4	she	she	PRON
ftr-435	3134	5	benefitted	benefit	VERB
ftr-435	3134	6	from	from	ADP
ftr-435	3134	7	the	the	DET
ftr-435	3134	8	deductions	deduction	NOUN
ftr-435	3134	9	,	,	PUNCT
ftr-435	3134	10	§	§	PROPN
ftr-435	3134	11	6015(d)(3)(b	6015(d)(3)(b	PROPN
ftr-435	3134	12	)	)	PUNCT
ftr-435	3134	13	denies	deny	VERB
ftr-435	3134	14	relief	relief	NOUN
ftr-435	3134	15	.	.	PUNCT
ftr-435	3135	1	10	10	NUM
ftr-435	3135	2	.	.	PUNCT
ftr-435	3135	3	proposed	propose	VERB
ftr-435	3135	4	§	§	PROPN
ftr-435	3135	5	6015	6015	NUM
ftr-435	3135	6	regulations	regulation	NOUN
ftr-435	3135	7	.	.	PUNCT
ftr-435	3136	1	reg-106446	reg-106446	NOUN
ftr-435	3136	2	-	-	PUNCT
ftr-435	3136	3	98	98	NUM
ftr-435	3136	4	,	,	PUNCT
ftr-435	3136	5	relief	relief	NOUN
ftr-435	3136	6	from	from	ADP
ftr-435	3136	7	joint	joint	ADJ
ftr-435	3136	8	and	and	CCONJ
ftr-435	3136	9	several	several	ADJ
ftr-435	3136	10	liability	liability	NOUN
ftr-435	3136	11	,	,	PUNCT
ftr-435	3136	12	66	66	NUM
ftr-435	3136	13	f.r	f.r	NOUN
ftr-435	3136	14	.	.	PROPN
ftr-435	3136	15	3888	3888	NUM
ftr-435	3136	16	(	(	PUNCT
ftr-435	3136	17	1/17/01	1/17/01	NUM
ftr-435	3136	18	)	)	PUNCT
ftr-435	3136	19	.	.	PUNCT
ftr-435	3137	1	the	the	DET
ftr-435	3137	2	treasury	treasury	NOUN
ftr-435	3137	3	has	have	AUX
ftr-435	3137	4	published	publish	VERB
ftr-435	3137	5	proposed	propose	VERB
ftr-435	3137	6	regulations	regulation	NOUN
ftr-435	3137	7	under	under	ADP
ftr-435	3137	8	§	§	PROPN
ftr-435	3137	9	6015	6015	NUM
ftr-435	3137	10	to	to	PART
ftr-435	3137	11	reflect	reflect	VERB
ftr-435	3137	12	changes	change	NOUN
ftr-435	3137	13	in	in	ADP
ftr-435	3137	14	the	the	DET
ftr-435	3137	15	law	law	NOUN
ftr-435	3137	16	made	make	VERB
ftr-435	3137	17	by	by	ADP
ftr-435	3137	18	the	the	DET
ftr-435	3137	19	irs	irs	PROPN
ftr-435	3137	20	restructuring	restructuring	NOUN
ftr-435	3137	21	and	and	CCONJ
ftr-435	3137	22	reform	reform	NOUN
ftr-435	3137	23	act	act	NOUN
ftr-435	3137	24	of	of	ADP
ftr-435	3137	25	1998	1998	NUM
ftr-435	3137	26	,	,	PUNCT
ftr-435	3137	27	where	where	SCONJ
ftr-435	3137	28	§	§	PROPN
ftr-435	3137	29	6013(e	6013(e	NOUN
ftr-435	3137	30	)	)	PUNCT
ftr-435	3137	31	was	be	AUX
ftr-435	3137	32	replaced	replace	VERB
ftr-435	3137	33	with	with	ADP
ftr-435	3137	34	§	§	PROPN
ftr-435	3137	35	6015	6015	NUM
ftr-435	3137	36	.	.	PUNCT
ftr-435	3138	1	they	they	PRON
ftr-435	3138	2	clarify	clarify	VERB
ftr-435	3138	3	that	that	PRON
ftr-435	3138	4	case	case	NOUN
ftr-435	3138	5	law	law	NOUN
ftr-435	3138	6	interpreting	interpret	VERB
ftr-435	3138	7	the	the	DET
ftr-435	3138	8	language	language	NOUN
ftr-435	3138	9	under	under	ADP
ftr-435	3138	10	former	former	ADJ
ftr-435	3138	11	§	§	PROPN
ftr-435	3138	12	6013(e	6013(e	NOUN
ftr-435	3138	13	)	)	PUNCT
ftr-435	3138	14	will	will	AUX
ftr-435	3138	15	be	be	AUX
ftr-435	3138	16	used	use	VERB
ftr-435	3138	17	to	to	PART
ftr-435	3138	18	interpret	interpret	VERB
ftr-435	3138	19	that	that	DET
ftr-435	3138	20	same	same	ADJ
ftr-435	3138	21	language	language	NOUN
ftr-435	3138	22	under	under	ADP
ftr-435	3138	23	§	§	PROPN
ftr-435	3138	24	6015	6015	NUM
ftr-435	3138	25	.	.	PUNCT
ftr-435	3139	1	also	also	ADV
ftr-435	3139	2	,	,	PUNCT
ftr-435	3139	3	�	�	NOUN
ftr-435	3139	4	knowledge	knowledge	NOUN
ftr-435	3139	5	or	or	CCONJ
ftr-435	3139	6	reason	reason	NOUN
ftr-435	3139	7	to	to	PART
ftr-435	3139	8	know	know	VERB
ftr-435	3139	9	�	�	PROPN
ftr-435	3139	10	of	of	ADP
ftr-435	3139	11	an	an	DET
ftr-435	3139	12	understatement	understatement	NOUN
ftr-435	3139	13	exists	exist	VERB
ftr-435	3139	14	only	only	ADV
ftr-435	3139	15	when	when	SCONJ
ftr-435	3139	16	either	either	CCONJ
ftr-435	3139	17	the	the	DET
ftr-435	3139	18	requesting	request	VERB
ftr-435	3139	19	spouse	spouse	NOUN
ftr-435	3139	20	actually	actually	ADV
ftr-435	3139	21	knew	know	VERB
ftr-435	3139	22	of	of	ADP
ftr-435	3139	23	the	the	DET
ftr-435	3139	24	erroneous	erroneous	ADJ
ftr-435	3139	25	item	item	NOUN
ftr-435	3139	26	giving	give	VERB
ftr-435	3139	27	rise	rise	NOUN
ftr-435	3139	28	to	to	ADP
ftr-435	3139	29	the	the	DET
ftr-435	3139	30	understatement	understatement	NOUN
ftr-435	3139	31	,	,	PUNCT
ftr-435	3139	32	or	or	CCONJ
ftr-435	3139	33	a	a	DET
ftr-435	3139	34	reasonable	reasonable	ADJ
ftr-435	3139	35	person	person	NOUN
ftr-435	3139	36	in	in	ADP
ftr-435	3139	37	similar	similar	ADJ
ftr-435	3139	38	circumstances	circumstance	NOUN
ftr-435	3139	39	would	would	AUX
ftr-435	3139	40	have	have	AUX
ftr-435	3139	41	known	know	VERB
ftr-435	3139	42	of	of	ADP
ftr-435	3139	43	the	the	DET
ftr-435	3139	44	item	item	NOUN
ftr-435	3139	45	.	.	PUNCT
ftr-435	3140	1	knowledge	knowledge	NOUN
ftr-435	3140	2	of	of	ADP
ftr-435	3140	3	an	an	DET
ftr-435	3140	4	item	item	NOUN
ftr-435	3140	5	under	under	ADP
ftr-435	3140	6	the	the	DET
ftr-435	3140	7	proposed	propose	VERB
ftr-435	3140	8	regulations	regulation	NOUN
ftr-435	3140	9	would	would	AUX
ftr-435	3140	10	be	be	AUX
ftr-435	3140	11	knowledge	knowledge	NOUN
ftr-435	3140	12	of	of	ADP
ftr-435	3140	13	the	the	DET
ftr-435	3140	14	receipt	receipt	NOUN
ftr-435	3140	15	or	or	CCONJ
ftr-435	3140	16	expenditure	expenditure	NOUN
ftr-435	3140	17	.	.	PUNCT
ftr-435	3141	1	the	the	DET
ftr-435	3141	2	proposed	propose	VERB
ftr-435	3141	3	regulations	regulation	NOUN
ftr-435	3141	4	would	would	AUX
ftr-435	3141	5	further	far	ADV
ftr-435	3141	6	amend	amend	VERB
ftr-435	3141	7	reg	reg	NOUN
ftr-435	3141	8	.	.	PUNCT
ftr-435	3142	1	§	§	PROPN
ftr-435	3142	2	1.6013	1.6013	NUM
ftr-435	3142	3	-	-	SYM
ftr-435	3142	4	4	4	NUM
ftr-435	3142	5	to	to	PART
ftr-435	3142	6	clarify	clarify	VERB
ftr-435	3142	7	that	that	SCONJ
ftr-435	3142	8	if	if	SCONJ
ftr-435	3142	9	a	a	DET
ftr-435	3142	10	spouse	spouse	NOUN
ftr-435	3142	11	asserts	assert	VERB
ftr-435	3142	12	and	and	CCONJ
ftr-435	3142	13	establishes	establish	VERB
ftr-435	3142	14	that	that	SCONJ
ftr-435	3142	15	he	he	PRON
ftr-435	3142	16	or	or	CCONJ
ftr-435	3142	17	she	she	PRON
ftr-435	3142	18	signed	sign	VERB
ftr-435	3142	19	a	a	DET
ftr-435	3142	20	joint	joint	ADJ
ftr-435	3142	21	return	return	NOUN
ftr-435	3142	22	under	under	ADP
ftr-435	3142	23	duress	duress	NOUN
ftr-435	3142	24	,	,	PUNCT
ftr-435	3142	25	then	then	ADV
ftr-435	3142	26	the	the	DET
ftr-435	3142	27	return	return	NOUN
ftr-435	3142	28	is	be	AUX
ftr-435	3142	29	not	not	PART
ftr-435	3142	30	a	a	DET
ftr-435	3142	31	joint	joint	ADJ
ftr-435	3142	32	return	return	NOUN
ftr-435	3142	33	,	,	PUNCT
ftr-435	3142	34	and	and	CCONJ
ftr-435	3142	35	he	he	PRON
ftr-435	3142	36	or	or	CCONJ
ftr-435	3142	37	she	she	PRON
ftr-435	3142	38	is	be	AUX
ftr-435	3142	39	not	not	PART
ftr-435	3142	40	jointly	jointly	ADV
ftr-435	3142	41	and	and	CCONJ
ftr-435	3142	42	severally	severally	ADV
ftr-435	3142	43	liable	liable	ADJ
ftr-435	3142	44	.	.	PUNCT
ftr-435	3143	1	relief	relief	NOUN
ftr-435	3143	2	must	must	AUX
ftr-435	3143	3	be	be	AUX
ftr-435	3143	4	requested	request	VERB
ftr-435	3143	5	within	within	ADP
ftr-435	3143	6	two	two	NUM
ftr-435	3143	7	years	year	NOUN
ftr-435	3143	8	from	from	ADP
ftr-435	3143	9	the	the	DET
ftr-435	3143	10	first	first	ADJ
ftr-435	3143	11	collection	collection	NOUN
ftr-435	3143	12	activity	activity	NOUN
ftr-435	3143	13	,	,	PUNCT
ftr-435	3143	14	but	but	CCONJ
ftr-435	3143	15	not	not	PART
ftr-435	3143	16	before	before	SCONJ
ftr-435	3143	17	the	the	DET
ftr-435	3143	18	taxpayer	taxpayer	NOUN
ftr-435	3143	19	receives	receive	VERB
ftr-435	3143	20	a	a	DET
ftr-435	3143	21	notification	notification	NOUN
ftr-435	3143	22	of	of	ADP
ftr-435	3143	23	an	an	DET
ftr-435	3143	24	audit	audit	NOUN
ftr-435	3143	25	or	or	CCONJ
ftr-435	3143	26	notice	notice	VERB
ftr-435	3143	27	that	that	SCONJ
ftr-435	3143	28	there	there	PRON
ftr-435	3143	29	might	might	AUX
ftr-435	3143	30	be	be	AUX
ftr-435	3143	31	outstanding	outstanding	ADJ
ftr-435	3143	32	liability	liability	NOUN
ftr-435	3143	33	.	.	PUNCT
ftr-435	3144	1	finally	finally	ADV
ftr-435	3144	2	,	,	PUNCT
ftr-435	3144	3	the	the	DET
ftr-435	3144	4	proposed	propose	VERB
ftr-435	3144	5	regulations	regulation	NOUN
ftr-435	3144	6	would	would	AUX
ftr-435	3144	7	provide	provide	VERB
ftr-435	3144	8	that	that	SCONJ
ftr-435	3144	9	the	the	DET
ftr-435	3144	10	nonrequesting	nonrequesting	NOUN
ftr-435	3144	11	spouse	spouse	NOUN
ftr-435	3144	12	must	must	AUX
ftr-435	3144	13	be	be	AUX
ftr-435	3144	14	given	give	VERB
ftr-435	3144	15	notice	notice	NOUN
ftr-435	3144	16	that	that	SCONJ
ftr-435	3144	17	the	the	DET
ftr-435	3144	18	requesting	request	VERB
ftr-435	3144	19	spouse	spouse	NOUN
ftr-435	3144	20	has	have	AUX
ftr-435	3144	21	filed	file	VERB
ftr-435	3144	22	a	a	DET
ftr-435	3144	23	claim	claim	NOUN
ftr-435	3144	24	for	for	ADP
ftr-435	3144	25	relief	relief	NOUN
ftr-435	3144	26	and	and	CCONJ
ftr-435	3144	27	be	be	AUX
ftr-435	3144	28	given	give	VERB
ftr-435	3144	29	an	an	DET
ftr-435	3144	30	opportunity	opportunity	NOUN
ftr-435	3144	31	to	to	PART
ftr-435	3144	32	participate	participate	VERB
ftr-435	3144	33	in	in	ADP
ftr-435	3144	34	the	the	DET
ftr-435	3144	35	proceedings	proceeding	NOUN
ftr-435	3144	36	.	.	PUNCT
ftr-435	3145	1	at	at	ADP
ftr-435	3145	2	the	the	DET
ftr-435	3145	3	request	request	NOUN
ftr-435	3145	4	of	of	ADP
ftr-435	3145	5	one	one	NUM
ftr-435	3145	6	spouse	spouse	NOUN
ftr-435	3145	7	,	,	PUNCT
ftr-435	3145	8	the	the	DET
ftr-435	3145	9	irs	irs	PROPN
ftr-435	3145	10	would	would	AUX
ftr-435	3145	11	omit	omit	VERB
ftr-435	3145	12	from	from	ADP
ftr-435	3145	13	shared	share	VERB
ftr-435	3145	14	documents	document	NOUN
ftr-435	3145	15	information	information	NOUN
ftr-435	3145	16	that	that	PRON
ftr-435	3145	17	would	would	AUX
ftr-435	3145	18	reasonably	reasonably	ADV
ftr-435	3145	19	identify	identify	VERB
ftr-435	3145	20	that	that	SCONJ
ftr-435	3145	21	spouse	spouse	NOUN
ftr-435	3145	22	�	�	PROPN
ftr-435	3145	23	s	s	PART
ftr-435	3145	24	location	location	NOUN
ftr-435	3145	25	.	.	PUNCT
ftr-435	3146	1	11	11	NUM
ftr-435	3146	2	.	.	PUNCT
ftr-435	3146	3	proposed	propose	VERB
ftr-435	3146	4	§	§	PROPN
ftr-435	3146	5	66	66	NUM
ftr-435	3146	6	regulations	regulation	NOUN
ftr-435	3146	7	for	for	ADP
ftr-435	3146	8	married	married	ADJ
ftr-435	3146	9	individuals	individual	NOUN
ftr-435	3146	10	in	in	ADP
ftr-435	3146	11	community	community	NOUN
ftr-435	3146	12	property	property	NOUN
ftr-435	3146	13	states	state	NOUN
ftr-435	3146	14	who	who	PRON
ftr-435	3146	15	do	do	AUX
ftr-435	3146	16	not	not	PART
ftr-435	3146	17	file	file	VERB
ftr-435	3146	18	joint	joint	ADJ
ftr-435	3146	19	returns	return	NOUN
ftr-435	3146	20	.	.	PUNCT
ftr-435	3147	1	reg-115054	reg-115054	PROPN
ftr-435	3147	2	-	-	PUNCT
ftr-435	3147	3	01	01	PROPN
ftr-435	3147	4	,	,	PUNCT
ftr-435	3147	5	proposed	propose	VERB
ftr-435	3147	6	778	778	NUM
ftr-435	3147	7	florida	florida	PROPN
ftr-435	3147	8	tax	tax	NOUN
ftr-435	3147	9	review	review	NOUN
ftr-435	3148	1	[	[	X
ftr-435	3148	2	vol.5	vol.5	ADV
ftr-435	3148	3	:	:	PUNCT
ftr-435	3148	4	si	si	X
ftr-435	3148	5	regulations	regulation	NOUN
ftr-435	3148	6	under	under	ADP
ftr-435	3148	7	§	§	PROPN
ftr-435	3148	8	66	66	NUM
ftr-435	3148	9	,	,	PUNCT
ftr-435	3148	10	relating	relate	VERB
ftr-435	3148	11	to	to	ADP
ftr-435	3148	12	the	the	DET
ftr-435	3148	13	treatment	treatment	NOUN
ftr-435	3148	14	of	of	ADP
ftr-435	3148	15	married	married	ADJ
ftr-435	3148	16	individuals	individual	NOUN
ftr-435	3148	17	in	in	ADP
ftr-435	3148	18	community	community	NOUN
ftr-435	3148	19	property	property	NOUN
ftr-435	3148	20	states	state	NOUN
ftr-435	3148	21	who	who	PRON
ftr-435	3148	22	do	do	AUX
ftr-435	3148	23	not	not	PART
ftr-435	3148	24	file	file	VERB
ftr-435	3148	25	joint	joint	ADJ
ftr-435	3148	26	income	income	NOUN
ftr-435	3148	27	tax	tax	NOUN
ftr-435	3148	28	returns	return	NOUN
ftr-435	3148	29	,	,	PUNCT
ftr-435	3148	30	67	67	NUM
ftr-435	3148	31	f.r	f.r	NOUN
ftr-435	3148	32	.	.	PROPN
ftr-435	3148	33	2841	2841	NUM
ftr-435	3148	34	(	(	PUNCT
ftr-435	3148	35	1/22/02	1/22/02	NUM
ftr-435	3148	36	)	)	PUNCT
ftr-435	3148	37	.	.	PUNCT
ftr-435	3149	1	h.	h.	PROPN
ftr-435	3149	2	miscellaneous	miscellaneous	ADJ
ftr-435	3149	3	1	1	NUM
ftr-435	3149	4	.	.	PUNCT
ftr-435	3149	5	extended	extend	VERB
ftr-435	3149	6	time	time	NOUN
ftr-435	3149	7	for	for	ADP
ftr-435	3149	8	use	use	NOUN
ftr-435	3149	9	of	of	ADP
ftr-435	3149	10	the	the	DET
ftr-435	3149	11	revised	revise	VERB
ftr-435	3149	12	form	form	NOUN
ftr-435	3149	13	w-9	w-9	NOUN
ftr-435	3149	14	.	.	PUNCT
ftr-435	3150	1	announcement	announcement	NOUN
ftr-435	3150	2	2001	2001	NUM
ftr-435	3150	3	-	-	SYM
ftr-435	3150	4	15	15	NUM
ftr-435	3150	5	,	,	PUNCT
ftr-435	3150	6	2001	2001	NUM
ftr-435	3150	7	-	-	SYM
ftr-435	3150	8	8	8	NUM
ftr-435	3150	9	i.r.b	i.r.b	NOUN
ftr-435	3150	10	.	.	PUNCT
ftr-435	3151	1	715	715	NUM
ftr-435	3151	2	(	(	PUNCT
ftr-435	3151	3	2/3/01	2/3/01	NUM
ftr-435	3151	4	)	)	PUNCT
ftr-435	3151	5	.	.	PUNCT
ftr-435	3152	1	this	this	DET
ftr-435	3152	2	announcement	announcement	NOUN
ftr-435	3152	3	advises	advise	VERB
ftr-435	3152	4	persons	person	NOUN
ftr-435	3152	5	required	require	VERB
ftr-435	3152	6	to	to	PART
ftr-435	3152	7	file	file	VERB
ftr-435	3152	8	information	information	NOUN
ftr-435	3152	9	returns	return	NOUN
ftr-435	3152	10	of	of	ADP
ftr-435	3152	11	the	the	DET
ftr-435	3152	12	availability	availability	NOUN
ftr-435	3152	13	and	and	CCONJ
ftr-435	3152	14	required	require	VERB
ftr-435	3152	15	use	use	NOUN
ftr-435	3152	16	of	of	ADP
ftr-435	3152	17	form	form	NOUN
ftr-435	3152	18	w-9	w-9	NOUN
ftr-435	3152	19	,	,	PUNCT
ftr-435	3152	20	request	request	NOUN
ftr-435	3152	21	for	for	ADP
ftr-435	3152	22	taxpayer	taxpayer	NOUN
ftr-435	3152	23	identification	identification	NOUN
ftr-435	3152	24	number	number	NOUN
ftr-435	3152	25	and	and	CCONJ
ftr-435	3152	26	certification	certification	NOUN
ftr-435	3152	27	(	(	PUNCT
ftr-435	3152	28	rev	rev	PROPN
ftr-435	3152	29	.	.	PROPN
ftr-435	3152	30	december	december	PROPN
ftr-435	3152	31	2000	2000	NUM
ftr-435	3152	32	)	)	PUNCT
ftr-435	3152	33	.	.	PUNCT
ftr-435	3153	1	in	in	ADP
ftr-435	3153	2	response	response	NOUN
ftr-435	3153	3	to	to	PART
ftr-435	3153	4	payor	payor	VERB
ftr-435	3153	5	concerns	concern	NOUN
ftr-435	3153	6	about	about	ADP
ftr-435	3153	7	implementing	implement	VERB
ftr-435	3153	8	the	the	DET
ftr-435	3153	9	new	new	ADJ
ftr-435	3153	10	certification	certification	NOUN
ftr-435	3153	11	requirements	requirement	NOUN
ftr-435	3153	12	,	,	PUNCT
ftr-435	3153	13	the	the	DET
ftr-435	3153	14	use	use	NOUN
ftr-435	3153	15	of	of	ADP
ftr-435	3153	16	revised	revise	VERB
ftr-435	3153	17	form	form	NOUN
ftr-435	3153	18	w-9	w-9	NOUN
ftr-435	3153	19	is	be	AUX
ftr-435	3153	20	optional	optional	ADJ
ftr-435	3153	21	until	until	ADP
ftr-435	3153	22	july	july	PROPN
ftr-435	3153	23	1	1	NUM
ftr-435	3153	24	,	,	PUNCT
ftr-435	3153	25	2001	2001	NUM
ftr-435	3153	26	.	.	PUNCT
ftr-435	3154	1	the	the	DET
ftr-435	3154	2	major	major	ADJ
ftr-435	3154	3	change	change	NOUN
ftr-435	3154	4	to	to	ADP
ftr-435	3154	5	the	the	DET
ftr-435	3154	6	form	form	NOUN
ftr-435	3154	7	is	be	AUX
ftr-435	3154	8	that	that	SCONJ
ftr-435	3154	9	under	under	ADP
ftr-435	3154	10	part	part	NOUN
ftr-435	3154	11	iii	iii	NOUN
ftr-435	3154	12	,	,	PUNCT
ftr-435	3154	13	certification	certification	NOUN
ftr-435	3154	14	,	,	PUNCT
ftr-435	3154	15	a	a	DET
ftr-435	3154	16	payee	payee	NOUN
ftr-435	3154	17	must	must	AUX
ftr-435	3154	18	now	now	ADV
ftr-435	3154	19	certify	certify	VERB
ftr-435	3154	20	that	that	SCONJ
ftr-435	3154	21	he	he	PRON
ftr-435	3154	22	or	or	CCONJ
ftr-435	3154	23	she	she	PRON
ftr-435	3154	24	is	be	AUX
ftr-435	3154	25	a	a	DET
ftr-435	3154	26	u.s	u.s	PROPN
ftr-435	3154	27	.	.	PROPN
ftr-435	3154	28	person	person	NOUN
ftr-435	3154	29	(	(	PUNCT
ftr-435	3154	30	including	include	VERB
ftr-435	3154	31	a	a	DET
ftr-435	3154	32	u.s	u.s	PROPN
ftr-435	3154	33	.	.	PROPN
ftr-435	3154	34	resident	resident	PROPN
ftr-435	3154	35	alien	alien	PROPN
ftr-435	3154	36	)	)	PUNCT
ftr-435	3154	37	.	.	PUNCT
ftr-435	3155	1	payors	payor	NOUN
ftr-435	3155	2	must	must	AUX
ftr-435	3155	3	use	use	VERB
ftr-435	3155	4	the	the	DET
ftr-435	3155	5	revised	revise	VERB
ftr-435	3155	6	form	form	NOUN
ftr-435	3155	7	w-9	w-9	NOUN
ftr-435	3155	8	for	for	ADP
ftr-435	3155	9	all	all	DET
ftr-435	3155	10	new	new	ADJ
ftr-435	3155	11	solicitations	solicitation	NOUN
ftr-435	3155	12	after	after	ADP
ftr-435	3155	13	june	june	PROPN
ftr-435	3155	14	30	30	NUM
ftr-435	3155	15	,	,	PUNCT
ftr-435	3155	16	2001	2001	NUM
ftr-435	3155	17	.	.	PUNCT
ftr-435	3156	1	a	a	DET
ftr-435	3156	2	foreign	foreign	ADJ
ftr-435	3156	3	person	person	NOUN
ftr-435	3156	4	may	may	AUX
ftr-435	3156	5	not	not	PART
ftr-435	3156	6	use	use	VERB
ftr-435	3156	7	form	form	NOUN
ftr-435	3156	8	w-9	w-9	NOUN
ftr-435	3156	9	to	to	PART
ftr-435	3156	10	furnish	furnish	VERB
ftr-435	3156	11	his	his	PRON
ftr-435	3156	12	or	or	CCONJ
ftr-435	3156	13	her	her	PRON
ftr-435	3156	14	taxpayer	taxpayer	NOUN
ftr-435	3156	15	identification	identification	NOUN
ftr-435	3156	16	number	number	NOUN
ftr-435	3156	17	to	to	ADP
ftr-435	3156	18	the	the	DET
ftr-435	3156	19	payor	payor	NOUN
ftr-435	3156	20	after	after	ADP
ftr-435	3156	21	december	december	PROPN
ftr-435	3156	22	31	31	NUM
ftr-435	3156	23	,	,	PUNCT
ftr-435	3156	24	2000	2000	NUM
ftr-435	3156	25	.	.	PUNCT
ftr-435	3157	1	instead	instead	ADV
ftr-435	3157	2	,	,	PUNCT
ftr-435	3157	3	foreign	foreign	ADJ
ftr-435	3157	4	payees	payee	NOUN
ftr-435	3157	5	must	must	AUX
ftr-435	3157	6	use	use	VERB
ftr-435	3157	7	the	the	DET
ftr-435	3157	8	appropriate	appropriate	ADJ
ftr-435	3157	9	form	form	NOUN
ftr-435	3157	10	w-8	w-8	ADJ
ftr-435	3157	11	.	.	PUNCT
ftr-435	3158	1	2	2	X
ftr-435	3158	2	.	.	X
ftr-435	3158	3	section	section	NOUN
ftr-435	3158	4	7491	7491	NUM
ftr-435	3158	5	was	be	AUX
ftr-435	3158	6	all	all	PRON
ftr-435	3158	7	bark	bark	NOUN
ftr-435	3158	8	and	and	CCONJ
ftr-435	3158	9	no	no	DET
ftr-435	3158	10	bite	bite	NOUN
ftr-435	3158	11	here	here	ADV
ftr-435	3158	12	.	.	PUNCT
ftr-435	3159	1	higbee	higbee	PROPN
ftr-435	3159	2	v.	v.	PROPN
ftr-435	3159	3	commissioner	commissioner	PROPN
ftr-435	3159	4	,	,	PUNCT
ftr-435	3159	5	116	116	NUM
ftr-435	3159	6	t.c	t.c	PROPN
ftr-435	3159	7	.	.	PROPN
ftr-435	3159	8	438	438	NUM
ftr-435	3159	9	,	,	PUNCT
ftr-435	3159	10	446	446	NUM
ftr-435	3159	11	(	(	PUNCT
ftr-435	3159	12	6/6/01	6/6/01	NUM
ftr-435	3159	13	)	)	PUNCT
ftr-435	3159	14	(	(	PUNCT
ftr-435	3159	15	vasquez	vasquez	PROPN
ftr-435	3159	16	,	,	PUNCT
ftr-435	3159	17	j.	j.	PROPN
ftr-435	3159	18	)	)	PUNCT
ftr-435	3159	19	.	.	PUNCT
ftr-435	3160	1	the	the	DET
ftr-435	3160	2	burden	burden	NOUN
ftr-435	3160	3	of	of	ADP
ftr-435	3160	4	proof	proof	NOUN
ftr-435	3160	5	was	be	AUX
ftr-435	3160	6	not	not	PART
ftr-435	3160	7	shifted	shift	VERB
ftr-435	3160	8	to	to	ADP
ftr-435	3160	9	the	the	DET
ftr-435	3160	10	commissioner	commissioner	NOUN
ftr-435	3160	11	under	under	ADP
ftr-435	3160	12	§	§	PROPN
ftr-435	3160	13	7491	7491	NUM
ftr-435	3160	14	because	because	SCONJ
ftr-435	3160	15	the	the	DET
ftr-435	3160	16	taxpayer	taxpayer	NOUN
ftr-435	3160	17	did	do	AUX
ftr-435	3160	18	not	not	PART
ftr-435	3160	19	have	have	AUX
ftr-435	3160	20	required	require	VERB
ftr-435	3160	21	documentary	documentary	ADJ
ftr-435	3160	22	evidence	evidence	NOUN
ftr-435	3160	23	to	to	PART
ftr-435	3160	24	support	support	VERB
ftr-435	3160	25	claimed	claim	VERB
ftr-435	3160	26	casualty	casualty	NOUN
ftr-435	3160	27	loss	loss	NOUN
ftr-435	3160	28	,	,	PUNCT
ftr-435	3160	29	charitable	charitable	ADJ
ftr-435	3160	30	contribution	contribution	NOUN
ftr-435	3160	31	,	,	PUNCT
ftr-435	3160	32	unreimbursed	unreimburse	VERB
ftr-435	3160	33	employee	employee	NOUN
ftr-435	3160	34	business	business	NOUN
ftr-435	3160	35	expense	expense	NOUN
ftr-435	3160	36	and	and	CCONJ
ftr-435	3160	37	rental	rental	ADJ
ftr-435	3160	38	activity	activity	NOUN
ftr-435	3160	39	expense	expense	NOUN
ftr-435	3160	40	deductions	deduction	NOUN
ftr-435	3160	41	.	.	PUNCT
ftr-435	3161	1	furthermore	furthermore	ADV
ftr-435	3161	2	,	,	PUNCT
ftr-435	3161	3	§	§	PROPN
ftr-435	3161	4	7491(c	7491(c	NOUN
ftr-435	3161	5	)	)	PUNCT
ftr-435	3161	6	,	,	PUNCT
ftr-435	3161	7	which	which	PRON
ftr-435	3161	8	provides	provide	VERB
ftr-435	3161	9	that	that	SCONJ
ftr-435	3161	10	the	the	DET
ftr-435	3161	11	commissioner	commissioner	NOUN
ftr-435	3161	12	bears	bear	VERB
ftr-435	3161	13	the	the	DET
ftr-435	3161	14	�	�	NOUN
ftr-435	3161	15	burden	burden	NOUN
ftr-435	3161	16	of	of	ADP
ftr-435	3161	17	production	production	NOUN
ftr-435	3161	18	�	�	PROPN
ftr-435	3161	19	with	with	ADP
ftr-435	3161	20	respect	respect	NOUN
ftr-435	3161	21	to	to	ADP
ftr-435	3161	22	any	any	DET
ftr-435	3161	23	penalties	penalty	NOUN
ftr-435	3161	24	,	,	PUNCT
ftr-435	3161	25	requires	require	VERB
ftr-435	3161	26	only	only	ADV
ftr-435	3161	27	that	that	SCONJ
ftr-435	3161	28	the	the	DET
ftr-435	3161	29	commissioner	commissioner	NOUN
ftr-435	3161	30	must	must	AUX
ftr-435	3161	31	�	�	VERB
ftr-435	3162	1	[	[	X
ftr-435	3162	2	come	come	NOUN
ftr-435	3162	3	]	]	PUNCT
ftr-435	3162	4	forward	forward	ADV
ftr-435	3162	5	with	with	ADP
ftr-435	3162	6	sufficient	sufficient	ADJ
ftr-435	3162	7	evidence	evidence	NOUN
ftr-435	3162	8	indicating	indicate	VERB
ftr-435	3162	9	that	that	SCONJ
ftr-435	3162	10	it	it	PRON
ftr-435	3162	11	is	be	AUX
ftr-435	3162	12	appropriate	appropriate	ADJ
ftr-435	3162	13	to	to	PART
ftr-435	3162	14	impose	impose	VERB
ftr-435	3162	15	the	the	DET
ftr-435	3162	16	relevant	relevant	ADJ
ftr-435	3162	17	penalty	penalty	NOUN
ftr-435	3162	18	�	�	PROPN
ftr-435	3162	19	but	but	CCONJ
ftr-435	3162	20	�	�	PROPN
ftr-435	3162	21	need	need	AUX
ftr-435	3162	22	not	not	PART
ftr-435	3162	23	introduce	introduce	VERB
ftr-435	3162	24	evidence	evidence	NOUN
ftr-435	3162	25	regarding	regard	VERB
ftr-435	3162	26	reasonable	reasonable	ADJ
ftr-435	3162	27	cause	cause	NOUN
ftr-435	3162	28	,	,	PUNCT
ftr-435	3162	29	substantial	substantial	ADJ
ftr-435	3162	30	authority	authority	NOUN
ftr-435	3162	31	,	,	PUNCT
ftr-435	3162	32	or	or	CCONJ
ftr-435	3162	33	similar	similar	ADJ
ftr-435	3162	34	provisions	provision	NOUN
ftr-435	3162	35	,	,	PUNCT
ftr-435	3162	36	�	�	PROPN
ftr-435	3162	37	negating	negate	VERB
ftr-435	3162	38	the	the	DET
ftr-435	3162	39	penalty	penalty	NOUN
ftr-435	3162	40	.	.	PUNCT
ftr-435	3163	1	the	the	DET
ftr-435	3163	2	negligence	negligence	NOUN
ftr-435	3163	3	penalty	penalty	NOUN
ftr-435	3163	4	was	be	AUX
ftr-435	3163	5	sustained	sustain	VERB
ftr-435	3163	6	.	.	PUNCT
ftr-435	3164	1	3	3	X
ftr-435	3164	2	.	.	X
ftr-435	3164	3	the	the	DET
ftr-435	3164	4	quality	quality	NOUN
ftr-435	3164	5	of	of	ADP
ftr-435	3164	6	equity	equity	NOUN
ftr-435	3164	7	is	be	AUX
ftr-435	3164	8	not	not	PART
ftr-435	3164	9	strained	strain	VERB
ftr-435	3164	10	.	.	PUNCT
ftr-435	3165	1	estate	estate	NOUN
ftr-435	3165	2	of	of	ADP
ftr-435	3165	3	branson	branson	PROPN
ftr-435	3165	4	v.	v.	PROPN
ftr-435	3165	5	commissioner	commissioner	PROPN
ftr-435	3165	6	,	,	PUNCT
ftr-435	3165	7	264	264	NUM
ftr-435	3165	8	f.3d	f.3d	NUM
ftr-435	3165	9	904	904	NUM
ftr-435	3165	10	,	,	PUNCT
ftr-435	3165	11	2001	2001	NUM
ftr-435	3165	12	-	-	SYM
ftr-435	3165	13	2	2	NUM
ftr-435	3165	14	u.s.t.c	u.s.t.c	PROPN
ftr-435	3165	15	.	.	PROPN
ftr-435	3166	1	¶	¶	PROPN
ftr-435	3166	2	50,622	50,622	NUM
ftr-435	3166	3	,	,	PUNCT
ftr-435	3166	4	88	88	NUM
ftr-435	3166	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3166	6	5726	5726	NUM
ftr-435	3166	7	(	(	PUNCT
ftr-435	3166	8	9th	9th	ADJ
ftr-435	3166	9	cir	cir	NOUN
ftr-435	3166	10	.	.	PUNCT
ftr-435	3167	1	9/5/01	9/5/01	NUM
ftr-435	3167	2	)	)	PUNCT
ftr-435	3167	3	.	.	PUNCT
ftr-435	3168	1	the	the	DET
ftr-435	3168	2	ninth	ninth	ADJ
ftr-435	3168	3	circuit	circuit	NOUN
ftr-435	3168	4	held	hold	VERB
ftr-435	3168	5	that	that	DET
ftr-435	3168	6	commissioner	commissioner	NOUN
ftr-435	3168	7	v.	v.	PROPN
ftr-435	3168	8	gooch	gooch	PROPN
ftr-435	3168	9	milling	milling	PROPN
ftr-435	3168	10	&	&	CCONJ
ftr-435	3168	11	elevator	elevator	PROPN
ftr-435	3168	12	co.	co.	PROPN
ftr-435	3168	13	,	,	PUNCT
ftr-435	3168	14	320	320	NUM
ftr-435	3168	15	u.s	u.s	PROPN
ftr-435	3168	16	.	.	PROPN
ftr-435	3168	17	418	418	NUM
ftr-435	3168	18	(	(	PUNCT
ftr-435	3168	19	1943	1943	NUM
ftr-435	3168	20	)	)	PUNCT
ftr-435	3168	21	,	,	PUNCT
ftr-435	3168	22	in	in	ADP
ftr-435	3168	23	which	which	PRON
ftr-435	3168	24	the	the	DET
ftr-435	3168	25	supreme	supreme	PROPN
ftr-435	3168	26	court	court	PROPN
ftr-435	3168	27	has	have	AUX
ftr-435	3168	28	held	hold	VERB
ftr-435	3168	29	that	that	SCONJ
ftr-435	3168	30	[	[	X
ftr-435	3168	31	under	under	ADP
ftr-435	3168	32	the	the	DET
ftr-435	3168	33	predecessor	predecessor	NOUN
ftr-435	3168	34	of	of	ADP
ftr-435	3168	35	§	§	PROPN
ftr-435	3168	36	6214(b	6214(b	NOUN
ftr-435	3168	37	)	)	PUNCT
ftr-435	3168	38	]	]	PUNCT
ftr-435	3169	1	the	the	DET
ftr-435	3169	2	tax	tax	NOUN
ftr-435	3169	3	court	court	NOUN
ftr-435	3169	4	lacks	lack	VERB
ftr-435	3169	5	jurisdiction	jurisdiction	NOUN
ftr-435	3169	6	to	to	PART
ftr-435	3169	7	apply	apply	VERB
ftr-435	3169	8	equitable	equitable	ADJ
ftr-435	3169	9	recoupment	recoupment	NOUN
ftr-435	3169	10	in	in	ADP
ftr-435	3169	11	income	income	NOUN
ftr-435	3169	12	tax	tax	NOUN
ftr-435	3169	13	cases	case	NOUN
ftr-435	3169	14	,	,	PUNCT
ftr-435	3169	15	does	do	AUX
ftr-435	3169	16	not	not	PART
ftr-435	3169	17	bar	bar	VERB
ftr-435	3169	18	equitable	equitable	ADJ
ftr-435	3169	19	recoupment	recoupment	NOUN
ftr-435	3169	20	of	of	ADP
ftr-435	3169	21	an	an	DET
ftr-435	3169	22	income	income	NOUN
ftr-435	3169	23	tax	tax	NOUN
ftr-435	3169	24	overpayment	overpayment	NOUN
ftr-435	3169	25	for	for	ADP
ftr-435	3169	26	same	same	ADJ
ftr-435	3169	27	year	year	NOUN
ftr-435	3169	28	as	as	ADP
ftr-435	3169	29	estate	estate	NOUN
ftr-435	3169	30	tax	tax	NOUN
ftr-435	3169	31	deficiency	deficiency	NOUN
ftr-435	3169	32	.	.	PUNCT
ftr-435	3170	1	(	(	PUNCT
ftr-435	3170	2	the	the	DET
ftr-435	3170	3	sixth	sixth	ADJ
ftr-435	3170	4	circuit	circuit	NOUN
ftr-435	3170	5	has	have	AUX
ftr-435	3170	6	held	hold	VERB
ftr-435	3170	7	to	to	ADP
ftr-435	3170	8	the	the	DET
ftr-435	3170	9	contrary	contrary	NOUN
ftr-435	3170	10	in	in	ADP
ftr-435	3170	11	estate	estate	NOUN
ftr-435	3170	12	of	of	ADP
ftr-435	3170	13	mueller	mueller	PROPN
ftr-435	3170	14	v.	v.	PROPN
ftr-435	3170	15	commissioner	commissioner	PROPN
ftr-435	3170	16	,	,	PUNCT
ftr-435	3170	17	153	153	NUM
ftr-435	3170	18	f.3d	f.3d	NUM
ftr-435	3170	19	302	302	NUM
ftr-435	3170	20	(	(	PUNCT
ftr-435	3170	21	6th	6th	ADJ
ftr-435	3170	22	cir	cir	NOUN
ftr-435	3170	23	.	.	PUNCT
ftr-435	3170	24	1998	1998	NUM
ftr-435	3170	25	)	)	PUNCT
ftr-435	3170	26	.	.	PUNCT
ftr-435	3170	27	)	)	PUNCT
ftr-435	3171	1	the	the	DET
ftr-435	3171	2	estate	estate	PROPN
ftr-435	3171	3	�	�	PROPN
ftr-435	3171	4	s	s	PART
ftr-435	3171	5	estate	estate	NOUN
ftr-435	3171	6	tax	tax	NOUN
ftr-435	3171	7	underpayment	underpayment	NOUN
ftr-435	3171	8	[	[	X
ftr-435	3171	9	resulting	result	VERB
ftr-435	3171	10	from	from	ADP
ftr-435	3171	11	an	an	DET
ftr-435	3171	12	undervaluation	undervaluation	NOUN
ftr-435	3171	13	of	of	ADP
ftr-435	3171	14	an	an	DET
ftr-435	3171	15	asset	asset	NOUN
ftr-435	3171	16	]	]	PUNCT
ftr-435	3171	17	and	and	CCONJ
ftr-435	3171	18	the	the	DET
ftr-435	3171	19	beneficiary	beneficiary	PROPN
ftr-435	3171	20	�	�	PROPN
ftr-435	3171	21	s	s	PART
ftr-435	3171	22	income	income	NOUN
ftr-435	3171	23	tax	tax	NOUN
ftr-435	3171	24	overpayment	overpayment	NOUN
ftr-435	3171	25	2002	2002	NUM
ftr-435	3171	26	]	]	PUNCT
ftr-435	3171	27	recent	recent	ADJ
ftr-435	3171	28	developments	development	NOUN
ftr-435	3171	29	in	in	ADP
ftr-435	3171	30	federal	federal	ADJ
ftr-435	3171	31	income	income	NOUN
ftr-435	3171	32	taxation	taxation	NOUN
ftr-435	3171	33	779	779	NUM
ftr-435	3172	1	[	[	X
ftr-435	3172	2	resulting	result	VERB
ftr-435	3172	3	form	form	NOUN
ftr-435	3172	4	the	the	DET
ftr-435	3172	5	consequent	consequent	ADJ
ftr-435	3172	6	lower	low	ADJ
ftr-435	3172	7	-	-	PUNCT
ftr-435	3172	8	than	than	ADP
ftr-435	3172	9	-	-	PUNCT
ftr-435	3172	10	appropriate	appropriate	ADJ
ftr-435	3172	11	§	§	PROPN
ftr-435	3172	12	1014	1014	NUM
ftr-435	3172	13	basis	basis	NOUN
ftr-435	3172	14	]	]	PUNCT
ftr-435	3172	15	were	be	AUX
ftr-435	3172	16	a	a	DET
ftr-435	3172	17	single	single	ADJ
ftr-435	3172	18	transaction	transaction	NOUN
ftr-435	3172	19	to	to	PART
ftr-435	3172	20	which	which	PRON
ftr-435	3172	21	equitable	equitable	ADJ
ftr-435	3172	22	recoupment	recoupment	NOUN
ftr-435	3172	23	applied	apply	VERB
ftr-435	3172	24	.	.	PUNCT
ftr-435	3173	1	4	4	X
ftr-435	3173	2	.	.	NOUN
ftr-435	3173	3	9	9	NUM
ftr-435	3173	4	-	-	SYM
ftr-435	3173	5	11	11	NUM
ftr-435	3173	6	relief	relief	NOUN
ftr-435	3173	7	a.	a.	NOUN
ftr-435	3173	8	notice	notice	NOUN
ftr-435	3173	9	2001	2001	NUM
ftr-435	3173	10	-	-	SYM
ftr-435	3173	11	61	61	NUM
ftr-435	3173	12	,	,	PUNCT
ftr-435	3173	13	2001	2001	NUM
ftr-435	3173	14	-	-	SYM
ftr-435	3173	15	40	40	NUM
ftr-435	3173	16	i.r.b	i.r.b	NOUN
ftr-435	3173	17	.	.	PUNCT
ftr-435	3174	1	305	305	NUM
ftr-435	3174	2	(	(	PUNCT
ftr-435	3174	3	9/21/01	9/21/01	NUM
ftr-435	3174	4	)	)	PUNCT
ftr-435	3174	5	.	.	PUNCT
ftr-435	3175	1	the	the	DET
ftr-435	3175	2	irs	irs	PROPN
ftr-435	3175	3	announced	announce	VERB
ftr-435	3175	4	relief	relief	NOUN
ftr-435	3175	5	under	under	ADP
ftr-435	3175	6	§	§	PROPN
ftr-435	3175	7	§	§	PROPN
ftr-435	3175	8	6081	6081	NUM
ftr-435	3175	9	,	,	PUNCT
ftr-435	3175	10	6161	6161	NUM
ftr-435	3175	11	,	,	PUNCT
ftr-435	3175	12	and	and	CCONJ
ftr-435	3175	13	7508a	7508a	NUM
ftr-435	3175	14	for	for	ADP
ftr-435	3175	15	taxpayers	taxpayer	NOUN
ftr-435	3175	16	affected	affect	VERB
ftr-435	3175	17	by	by	ADP
ftr-435	3175	18	the	the	DET
ftr-435	3175	19	september	september	PROPN
ftr-435	3175	20	11	11	NUM
ftr-435	3175	21	,	,	PUNCT
ftr-435	3175	22	2001	2001	NUM
ftr-435	3175	23	,	,	PUNCT
ftr-435	3175	24	terrorist	terrorist	ADJ
ftr-435	3175	25	attack	attack	NOUN
ftr-435	3175	26	.	.	PUNCT
ftr-435	3176	1	taxpayers	taxpayer	NOUN
ftr-435	3176	2	who	who	PRON
ftr-435	3176	3	have	have	VERB
ftr-435	3176	4	difficulty	difficulty	NOUN
ftr-435	3176	5	in	in	ADP
ftr-435	3176	6	meeting	meet	VERB
ftr-435	3176	7	their	their	PRON
ftr-435	3176	8	federal	federal	ADJ
ftr-435	3176	9	tax	tax	NOUN
ftr-435	3176	10	obligations	obligation	NOUN
ftr-435	3176	11	because	because	SCONJ
ftr-435	3176	12	of	of	ADP
ftr-435	3176	13	disruption	disruption	NOUN
ftr-435	3176	14	in	in	ADP
ftr-435	3176	15	the	the	DET
ftr-435	3176	16	transportation	transportation	NOUN
ftr-435	3176	17	and	and	CCONJ
ftr-435	3176	18	delivery	delivery	NOUN
ftr-435	3176	19	of	of	ADP
ftr-435	3176	20	documents	document	NOUN
ftr-435	3176	21	by	by	ADP
ftr-435	3176	22	mail	mail	NOUN
ftr-435	3176	23	or	or	CCONJ
ftr-435	3176	24	private	private	ADJ
ftr-435	3176	25	delivery	delivery	NOUN
ftr-435	3176	26	services	service	NOUN
ftr-435	3176	27	resulting	result	VERB
ftr-435	3176	28	from	from	ADP
ftr-435	3176	29	the	the	DET
ftr-435	3176	30	terrorist	terrorist	ADJ
ftr-435	3176	31	attack	attack	NOUN
ftr-435	3176	32	,	,	PUNCT
ftr-435	3176	33	and	and	CCONJ
ftr-435	3176	34	who	who	PRON
ftr-435	3176	35	do	do	AUX
ftr-435	3176	36	not	not	PART
ftr-435	3176	37	otherwise	otherwise	ADV
ftr-435	3176	38	qualify	qualify	VERB
ftr-435	3176	39	for	for	ADP
ftr-435	3176	40	relief	relief	NOUN
ftr-435	3176	41	,	,	PUNCT
ftr-435	3176	42	will	will	AUX
ftr-435	3176	43	have	have	VERB
ftr-435	3176	44	until	until	SCONJ
ftr-435	3176	45	11/15/01	11/15/01	NUM
ftr-435	3176	46	to	to	PART
ftr-435	3176	47	file	file	VERB
ftr-435	3176	48	returns	return	NOUN
ftr-435	3176	49	and	and	CCONJ
ftr-435	3176	50	make	make	VERB
ftr-435	3176	51	payments	payment	NOUN
ftr-435	3176	52	required	require	VERB
ftr-435	3176	53	to	to	PART
ftr-435	3176	54	be	be	AUX
ftr-435	3176	55	made	make	VERB
ftr-435	3176	56	from	from	ADP
ftr-435	3176	57	9/11/01	9/11/01	NUM
ftr-435	3176	58	,	,	PUNCT
ftr-435	3176	59	through	through	ADP
ftr-435	3176	60	10/31/01	10/31/01	PROPN
ftr-435	3176	61	.	.	PUNCT
ftr-435	3176	62	b.	b.	PROPN
ftr-435	3176	63	notice	notice	PROPN
ftr-435	3176	64	2001	2001	NUM
ftr-435	3176	65	-	-	SYM
ftr-435	3176	66	63	63	NUM
ftr-435	3176	67	,	,	PUNCT
ftr-435	3176	68	2001	2001	NUM
ftr-435	3176	69	-	-	SYM
ftr-435	3176	70	40	40	NUM
ftr-435	3176	71	i.r.b	i.r.b	NOUN
ftr-435	3176	72	.	.	PUNCT
ftr-435	3177	1	308	308	NUM
ftr-435	3177	2	(	(	PUNCT
ftr-435	3177	3	9/15/01	9/15/01	NUM
ftr-435	3177	4	)	)	PUNCT
ftr-435	3177	5	.	.	PUNCT
ftr-435	3178	1	the	the	DET
ftr-435	3178	2	irs	irs	PROPN
ftr-435	3178	3	postponed	postpone	VERB
ftr-435	3178	4	the	the	DET
ftr-435	3178	5	due	due	ADJ
ftr-435	3178	6	date	date	NOUN
ftr-435	3178	7	for	for	ADP
ftr-435	3178	8	all	all	DET
ftr-435	3178	9	federal	federal	ADJ
ftr-435	3178	10	tax	tax	NOUN
ftr-435	3178	11	obligations	obligation	NOUN
ftr-435	3178	12	falling	fall	VERB
ftr-435	3178	13	between	between	ADP
ftr-435	3178	14	9/10/01	9/10/01	NUM
ftr-435	3178	15	and	and	CCONJ
ftr-435	3178	16	9/24/01	9/24/01	NUM
ftr-435	3178	17	until	until	ADP
ftr-435	3178	18	9/24/01	9/24/01	NUM
ftr-435	3178	19	.	.	PUNCT
ftr-435	3179	1	this	this	DET
ftr-435	3179	2	postponement	postponement	NOUN
ftr-435	3179	3	of	of	ADP
ftr-435	3179	4	time	time	NOUN
ftr-435	3179	5	covers	cover	VERB
ftr-435	3179	6	the	the	DET
ftr-435	3179	7	filing	filing	NOUN
ftr-435	3179	8	of	of	ADP
ftr-435	3179	9	returns	return	NOUN
ftr-435	3179	10	and	and	CCONJ
ftr-435	3179	11	claims	claim	NOUN
ftr-435	3179	12	for	for	ADP
ftr-435	3179	13	refund	refund	NOUN
ftr-435	3179	14	,	,	PUNCT
ftr-435	3179	15	the	the	DET
ftr-435	3179	16	payment	payment	NOUN
ftr-435	3179	17	of	of	ADP
ftr-435	3179	18	tax	tax	NOUN
ftr-435	3179	19	(	(	PUNCT
ftr-435	3179	20	including	include	VERB
ftr-435	3179	21	estimated	estimate	VERB
ftr-435	3179	22	tax	tax	NOUN
ftr-435	3179	23	payments	payment	NOUN
ftr-435	3179	24	)	)	PUNCT
ftr-435	3179	25	,	,	PUNCT
ftr-435	3179	26	making	make	VERB
ftr-435	3179	27	elections	election	NOUN
ftr-435	3179	28	,	,	PUNCT
ftr-435	3179	29	and	and	CCONJ
ftr-435	3179	30	filing	file	VERB
ftr-435	3179	31	any	any	DET
ftr-435	3179	32	other	other	ADJ
ftr-435	3179	33	federal	federal	ADJ
ftr-435	3179	34	tax	tax	NOUN
ftr-435	3179	35	documents	document	NOUN
ftr-435	3179	36	.	.	PUNCT
ftr-435	3180	1	c.	c.	PROPN
ftr-435	3180	2	notice	notice	PROPN
ftr-435	3180	3	2001	2001	NUM
ftr-435	3180	4	-	-	SYM
ftr-435	3180	5	68	68	NUM
ftr-435	3180	6	,	,	PUNCT
ftr-435	3180	7	2001	2001	NUM
ftr-435	3180	8	-	-	SYM
ftr-435	3180	9	47	47	NUM
ftr-435	3180	10	i.r.b	i.r.b	NOUN
ftr-435	3180	11	.	.	PUNCT
ftr-435	3181	1	504	504	NUM
ftr-435	3181	2	(	(	PUNCT
ftr-435	3181	3	11/10/01	11/10/01	NUM
ftr-435	3181	4	)	)	PUNCT
ftr-435	3181	5	.	.	PUNCT
ftr-435	3182	1	this	this	DET
ftr-435	3182	2	notice	notice	NOUN
ftr-435	3182	3	expands	expand	VERB
ftr-435	3182	4	and	and	CCONJ
ftr-435	3182	5	clarifies	clarify	VERB
ftr-435	3182	6	the	the	DET
ftr-435	3182	7	definition	definition	NOUN
ftr-435	3182	8	of	of	ADP
ftr-435	3182	9	an	an	DET
ftr-435	3182	10	affected	affected	ADJ
ftr-435	3182	11	taxpayer	taxpayer	NOUN
ftr-435	3182	12	to	to	PART
ftr-435	3182	13	include	include	VERB
ftr-435	3182	14	missing	miss	VERB
ftr-435	3182	15	persons	person	NOUN
ftr-435	3182	16	and	and	CCONJ
ftr-435	3182	17	lists	list	VERB
ftr-435	3182	18	additional	additional	ADJ
ftr-435	3182	19	acts	act	NOUN
ftr-435	3182	20	for	for	ADP
ftr-435	3182	21	which	which	PRON
ftr-435	3182	22	a	a	DET
ftr-435	3182	23	postponement	postponement	NOUN
ftr-435	3182	24	is	be	AUX
ftr-435	3182	25	granted	grant	VERB
ftr-435	3182	26	.	.	PUNCT
ftr-435	3183	1	the	the	DET
ftr-435	3183	2	notice	notice	NOUN
ftr-435	3183	3	also	also	ADV
ftr-435	3183	4	clarifies	clarify	VERB
ftr-435	3183	5	relief	relief	NOUN
ftr-435	3183	6	available	available	ADJ
ftr-435	3183	7	to	to	ADP
ftr-435	3183	8	s	s	PROPN
ftr-435	3183	9	corporations	corporation	NOUN
ftr-435	3183	10	and	and	CCONJ
ftr-435	3183	11	beneficiaries	beneficiary	NOUN
ftr-435	3183	12	of	of	ADP
ftr-435	3183	13	trusts	trust	NOUN
ftr-435	3183	14	who	who	PRON
ftr-435	3183	15	are	be	AUX
ftr-435	3183	16	not	not	PART
ftr-435	3183	17	themselves	themselves	PRON
ftr-435	3183	18	affected	affect	VERB
ftr-435	3183	19	by	by	ADP
ftr-435	3183	20	the	the	DET
ftr-435	3183	21	disaster	disaster	NOUN
ftr-435	3183	22	.	.	PUNCT
ftr-435	3184	1	further	far	ADV
ftr-435	3184	2	,	,	PUNCT
ftr-435	3184	3	it	it	PRON
ftr-435	3184	4	extends	extend	VERB
ftr-435	3184	5	relief	relief	NOUN
ftr-435	3184	6	for	for	ADP
ftr-435	3184	7	affected	affect	VERB
ftr-435	3184	8	partnerships	partnership	NOUN
ftr-435	3184	9	that	that	PRON
ftr-435	3184	10	fail	fail	VERB
ftr-435	3184	11	to	to	PART
ftr-435	3184	12	file	file	VERB
ftr-435	3184	13	returns	return	NOUN
ftr-435	3184	14	by	by	ADP
ftr-435	3184	15	magnetic	magnetic	ADJ
ftr-435	3184	16	media	medium	NOUN
ftr-435	3184	17	.	.	PUNCT
ftr-435	3185	1	deadlines	deadline	NOUN
ftr-435	3185	2	are	be	AUX
ftr-435	3185	3	postponed	postpone	VERB
ftr-435	3185	4	only	only	ADV
ftr-435	3185	5	if	if	SCONJ
ftr-435	3185	6	the	the	DET
ftr-435	3185	7	last	last	ADJ
ftr-435	3185	8	day	day	NOUN
ftr-435	3185	9	for	for	ADP
ftr-435	3185	10	performing	perform	VERB
ftr-435	3185	11	the	the	DET
ftr-435	3185	12	act	act	NOUN
ftr-435	3185	13	involved	involve	VERB
ftr-435	3185	14	would	would	AUX
ftr-435	3185	15	otherwise	otherwise	ADV
ftr-435	3185	16	be	be	AUX
ftr-435	3185	17	on	on	ADP
ftr-435	3185	18	or	or	CCONJ
ftr-435	3185	19	after	after	ADP
ftr-435	3185	20	november	november	PROPN
ftr-435	3185	21	2	2	NUM
ftr-435	3185	22	,	,	PUNCT
ftr-435	3185	23	2001	2001	NUM
ftr-435	3185	24	.	.	PUNCT
ftr-435	3186	1	the	the	DET
ftr-435	3186	2	notice	notice	NOUN
ftr-435	3186	3	also	also	ADV
ftr-435	3186	4	contains	contain	VERB
ftr-435	3186	5	postponements	postponement	NOUN
ftr-435	3186	6	with	with	ADP
ftr-435	3186	7	respect	respect	NOUN
ftr-435	3186	8	to	to	ADP
ftr-435	3186	9	§	§	PROPN
ftr-435	3186	10	1031	1031	NUM
ftr-435	3186	11	exchanges	exchange	NOUN
ftr-435	3186	12	where	where	SCONJ
ftr-435	3186	13	the	the	DET
ftr-435	3186	14	last	last	ADJ
ftr-435	3186	15	date	date	NOUN
ftr-435	3186	16	for	for	ADP
ftr-435	3186	17	performing	perform	VERB
ftr-435	3186	18	an	an	DET
ftr-435	3186	19	act	act	NOUN
ftr-435	3186	20	would	would	AUX
ftr-435	3186	21	fall	fall	VERB
ftr-435	3186	22	between	between	ADP
ftr-435	3186	23	9/11/01	9/11/01	PROPN
ftr-435	3186	24	and	and	CCONJ
ftr-435	3186	25	11/30/01	11/30/01	PROPN
ftr-435	3186	26	.	.	PUNCT
ftr-435	3187	1	(	(	PUNCT
ftr-435	3187	2	1	1	X
ftr-435	3187	3	)	)	PUNCT
ftr-435	3187	4	announcement	announcement	NOUN
ftr-435	3187	5	2001	2001	NUM
ftr-435	3187	6	-	-	SYM
ftr-435	3187	7	117	117	NUM
ftr-435	3187	8	,	,	PUNCT
ftr-435	3187	9	2001	2001	NUM
ftr-435	3187	10	-	-	SYM
ftr-435	3187	11	49	49	NUM
ftr-435	3187	12	i.r.b	i.r.b	NOUN
ftr-435	3187	13	.	.	PUNCT
ftr-435	3188	1	567	567	NUM
ftr-435	3188	2	(	(	PUNCT
ftr-435	3188	3	11/10/01	11/10/01	NUM
ftr-435	3188	4	)	)	PUNCT
ftr-435	3188	5	.	.	PUNCT
ftr-435	3189	1	the	the	DET
ftr-435	3189	2	irs	irs	PROPN
ftr-435	3189	3	grants	grant	VERB
ftr-435	3189	4	relief	relief	NOUN
ftr-435	3189	5	to	to	ADP
ftr-435	3189	6	partners	partner	NOUN
ftr-435	3189	7	,	,	PUNCT
ftr-435	3189	8	shareholders	shareholder	NOUN
ftr-435	3189	9	,	,	PUNCT
ftr-435	3189	10	or	or	CCONJ
ftr-435	3189	11	beneficiaries	beneficiary	NOUN
ftr-435	3189	12	that	that	PRON
ftr-435	3189	13	had	have	VERB
ftr-435	3189	14	income	income	NOUN
ftr-435	3189	15	tax	tax	NOUN
ftr-435	3189	16	returns	return	NOUN
ftr-435	3189	17	due	due	ADJ
ftr-435	3189	18	between	between	ADP
ftr-435	3189	19	9/11/01	9/11/01	NUM
ftr-435	3189	20	and	and	CCONJ
ftr-435	3189	21	11/2/01	11/2/01	NUM
ftr-435	3189	22	,	,	PUNCT
ftr-435	3189	23	but	but	CCONJ
ftr-435	3189	24	did	do	AUX
ftr-435	3189	25	not	not	PART
ftr-435	3189	26	file	file	VERB
ftr-435	3189	27	the	the	DET
ftr-435	3189	28	returns	return	NOUN
ftr-435	3189	29	because	because	SCONJ
ftr-435	3189	30	the	the	DET
ftr-435	3189	31	taxpayer	taxpayer	NOUN
ftr-435	3189	32	believed	believe	VERB
ftr-435	3189	33	that	that	SCONJ
ftr-435	3189	34	the	the	DET
ftr-435	3189	35	irs	irs	PROPN
ftr-435	3189	36	had	have	AUX
ftr-435	3189	37	granted	grant	VERB
ftr-435	3189	38	a	a	DET
ftr-435	3189	39	120	120	NUM
ftr-435	3189	40	day	day	NOUN
ftr-435	3189	41	postponement	postponement	NOUN
ftr-435	3189	42	solely	solely	ADV
ftr-435	3189	43	by	by	ADP
ftr-435	3189	44	virtue	virtue	NOUN
ftr-435	3189	45	of	of	ADP
ftr-435	3189	46	the	the	DET
ftr-435	3189	47	taxpayer	taxpayer	PROPN
ftr-435	3189	48	�	�	PROPN
ftr-435	3189	49	s	s	PART
ftr-435	3189	50	interest	interest	NOUN
ftr-435	3189	51	in	in	ADP
ftr-435	3189	52	the	the	DET
ftr-435	3189	53	affected	affected	ADJ
ftr-435	3189	54	entity	entity	NOUN
ftr-435	3189	55	.	.	PUNCT
ftr-435	3190	1	the	the	DET
ftr-435	3190	2	irs	irs	PROPN
ftr-435	3190	3	will	will	AUX
ftr-435	3190	4	waive	waive	VERB
ftr-435	3190	5	any	any	DET
ftr-435	3190	6	failure	failure	NOUN
ftr-435	3190	7	to	to	PART
ftr-435	3190	8	file	file	VERB
ftr-435	3190	9	penalty	penalty	NOUN
ftr-435	3190	10	if	if	SCONJ
ftr-435	3190	11	the	the	DET
ftr-435	3190	12	taxpayer	taxpayer	NOUN
ftr-435	3190	13	files	file	VERB
ftr-435	3190	14	his	his	PRON
ftr-435	3190	15	return	return	NOUN
ftr-435	3190	16	by	by	ADP
ftr-435	3190	17	12/15/01	12/15/01	PROPN
ftr-435	3190	18	.	.	PROPN
ftr-435	3190	19	similar	similar	ADJ
ftr-435	3190	20	relief	relief	NOUN
ftr-435	3190	21	is	be	AUX
ftr-435	3190	22	provided	provide	VERB
ftr-435	3190	23	for	for	ADP
ftr-435	3190	24	any	any	DET
ftr-435	3190	25	failure	failure	NOUN
ftr-435	3190	26	to	to	PART
ftr-435	3190	27	pay	pay	VERB
ftr-435	3190	28	penalty	penalty	NOUN
ftr-435	3190	29	.	.	PUNCT
ftr-435	3191	1	(	(	PUNCT
ftr-435	3191	2	2	2	X
ftr-435	3191	3	)	)	PUNCT
ftr-435	3191	4	announcement	announcement	NOUN
ftr-435	3191	5	2001	2001	NUM
ftr-435	3191	6	-	-	SYM
ftr-435	3191	7	124	124	NUM
ftr-435	3191	8	,	,	PUNCT
ftr-435	3191	9	2001	2001	NUM
ftr-435	3191	10	-	-	SYM
ftr-435	3191	11	52	52	NUM
ftr-435	3191	12	i.r.b	i.r.b	NOUN
ftr-435	3191	13	.	.	PUNCT
ftr-435	3192	1	630	630	NUM
ftr-435	3192	2	(	(	PUNCT
ftr-435	3192	3	12/11/01	12/11/01	NUM
ftr-435	3192	4	)	)	PUNCT
ftr-435	3192	5	.	.	PUNCT
ftr-435	3193	1	this	this	DET
ftr-435	3193	2	announcement	announcement	NOUN
ftr-435	3193	3	modifies	modify	VERB
ftr-435	3193	4	and	and	CCONJ
ftr-435	3193	5	expands	expand	VERB
ftr-435	3193	6	the	the	DET
ftr-435	3193	7	relief	relief	NOUN
ftr-435	3193	8	granted	grant	VERB
ftr-435	3193	9	in	in	ADP
ftr-435	3193	10	announcement	announcement	NOUN
ftr-435	3193	11	2001	2001	NUM
ftr-435	3193	12	-	-	SYM
ftr-435	3193	13	117	117	NUM
ftr-435	3193	14	.	.	PUNCT
ftr-435	3194	1	partners	partner	NOUN
ftr-435	3194	2	,	,	PUNCT
ftr-435	3194	3	shareholders	shareholder	NOUN
ftr-435	3194	4	,	,	PUNCT
ftr-435	3194	5	and	and	CCONJ
ftr-435	3194	6	beneficiaries	beneficiary	NOUN
ftr-435	3194	7	of	of	ADP
ftr-435	3194	8	an	an	DET
ftr-435	3194	9	affected	affected	ADJ
ftr-435	3194	10	taxpayer	taxpayer	NOUN
ftr-435	3194	11	are	be	AUX
ftr-435	3194	12	eligible	eligible	ADJ
ftr-435	3194	13	for	for	ADP
ftr-435	3194	14	all	all	DET
ftr-435	3194	15	the	the	DET
ftr-435	3194	16	relief	relief	NOUN
ftr-435	3194	17	granted	grant	VERB
ftr-435	3194	18	by	by	ADP
ftr-435	3194	19	notice	notice	NOUN
ftr-435	3194	20	2001	2001	NUM
ftr-435	3194	21	-	-	SYM
ftr-435	3194	22	61	61	NUM
ftr-435	3194	23	and	and	CCONJ
ftr-435	3194	24	780	780	NUM
ftr-435	3194	25	florida	florida	PROPN
ftr-435	3194	26	tax	tax	NOUN
ftr-435	3194	27	review	review	NOUN
ftr-435	3194	28	[	[	X
ftr-435	3194	29	vol.5	vol.5	ADV
ftr-435	3194	30	:	:	PUNCT
ftr-435	3194	31	si	si	X
ftr-435	3194	32	notice	notice	VERB
ftr-435	3194	33	2001	2001	NUM
ftr-435	3194	34	-	-	SYM
ftr-435	3194	35	68	68	NUM
ftr-435	3194	36	.	.	PUNCT
ftr-435	3195	1	thus	thus	ADV
ftr-435	3195	2	,	,	PUNCT
ftr-435	3195	3	for	for	ADP
ftr-435	3195	4	example	example	NOUN
ftr-435	3195	5	,	,	PUNCT
ftr-435	3195	6	a	a	DET
ftr-435	3195	7	partner	partner	NOUN
ftr-435	3195	8	that	that	PRON
ftr-435	3195	9	is	be	AUX
ftr-435	3195	10	an	an	DET
ftr-435	3195	11	individual	individual	ADJ
ftr-435	3195	12	income	income	NOUN
ftr-435	3195	13	taxpayer	taxpayer	NOUN
ftr-435	3195	14	with	with	ADP
ftr-435	3195	15	an	an	DET
ftr-435	3195	16	extended	extended	ADJ
ftr-435	3195	17	due	due	ADJ
ftr-435	3195	18	date	date	NOUN
ftr-435	3195	19	of	of	ADP
ftr-435	3195	20	october	october	PROPN
ftr-435	3195	21	15	15	NUM
ftr-435	3195	22	,	,	PUNCT
ftr-435	3195	23	2001	2001	NUM
ftr-435	3195	24	,	,	PUNCT
ftr-435	3195	25	for	for	ADP
ftr-435	3195	26	the	the	DET
ftr-435	3195	27	2000	2000	NUM
ftr-435	3195	28	return	return	NOUN
ftr-435	3195	29	will	will	AUX
ftr-435	3195	30	have	have	VERB
ftr-435	3195	31	until	until	ADP
ftr-435	3195	32	february	february	PROPN
ftr-435	3195	33	12	12	NUM
ftr-435	3195	34	,	,	PUNCT
ftr-435	3195	35	2002	2002	NUM
ftr-435	3195	36	,	,	PUNCT
ftr-435	3195	37	to	to	PART
ftr-435	3195	38	file	file	VERB
ftr-435	3195	39	the	the	DET
ftr-435	3195	40	return	return	NOUN
ftr-435	3195	41	.	.	PUNCT
ftr-435	3196	1	�	�	PROPN
ftr-435	3197	1	if	if	SCONJ
ftr-435	3197	2	a	a	DET
ftr-435	3197	3	partner	partner	NOUN
ftr-435	3197	4	,	,	PUNCT
ftr-435	3197	5	shareholder	shareholder	NOUN
ftr-435	3197	6	,	,	PUNCT
ftr-435	3197	7	or	or	CCONJ
ftr-435	3197	8	beneficiary	beneficiary	NOUN
ftr-435	3197	9	of	of	ADP
ftr-435	3197	10	an	an	DET
ftr-435	3197	11	affected	affected	ADJ
ftr-435	3197	12	taxpayer	taxpayer	NOUN
ftr-435	3197	13	qualifies	qualify	VERB
ftr-435	3197	14	for	for	ADP
ftr-435	3197	15	relief	relief	NOUN
ftr-435	3197	16	under	under	ADP
ftr-435	3197	17	this	this	DET
ftr-435	3197	18	notice	notice	NOUN
ftr-435	3197	19	because	because	SCONJ
ftr-435	3197	20	an	an	DET
ftr-435	3197	21	original	original	ADJ
ftr-435	3197	22	due	due	ADJ
ftr-435	3197	23	date	date	NOUN
ftr-435	3197	24	fell	fall	VERB
ftr-435	3197	25	within	within	ADP
ftr-435	3197	26	the	the	DET
ftr-435	3197	27	specified	specified	ADJ
ftr-435	3197	28	period	period	NOUN
ftr-435	3197	29	,	,	PUNCT
ftr-435	3197	30	and	and	CCONJ
ftr-435	3197	31	such	such	ADJ
ftr-435	3197	32	partner	partner	NOUN
ftr-435	3197	33	,	,	PUNCT
ftr-435	3197	34	shareholder	shareholder	NOUN
ftr-435	3197	35	,	,	PUNCT
ftr-435	3197	36	or	or	CCONJ
ftr-435	3197	37	beneficiary	beneficiary	NOUN
ftr-435	3197	38	has	have	AUX
ftr-435	3197	39	already	already	ADV
ftr-435	3197	40	obtained	obtain	VERB
ftr-435	3197	41	an	an	DET
ftr-435	3197	42	extension	extension	NOUN
ftr-435	3197	43	of	of	ADP
ftr-435	3197	44	time	time	NOUN
ftr-435	3197	45	to	to	PART
ftr-435	3197	46	file	file	VERB
ftr-435	3197	47	,	,	PUNCT
ftr-435	3197	48	the	the	DET
ftr-435	3197	49	irs	irs	PROPN
ftr-435	3197	50	will	will	AUX
ftr-435	3197	51	supplement	supplement	VERB
ftr-435	3197	52	such	such	ADJ
ftr-435	3197	53	extension	extension	NOUN
ftr-435	3197	54	with	with	ADP
ftr-435	3197	55	the	the	DET
ftr-435	3197	56	relief	relief	NOUN
ftr-435	3197	57	granted	grant	VERB
ftr-435	3197	58	by	by	ADP
ftr-435	3197	59	notice	notice	NOUN
ftr-435	3197	60	2001	2001	NUM
ftr-435	3197	61	-	-	SYM
ftr-435	3197	62	61	61	NUM
ftr-435	3197	63	and/or	and/or	CCONJ
ftr-435	3197	64	notice	notice	VERB
ftr-435	3197	65	2001	2001	NUM
ftr-435	3197	66	-	-	SYM
ftr-435	3197	67	68	68	NUM
ftr-435	3197	68	.	.	PUNCT
ftr-435	3198	1	thus	thus	ADV
ftr-435	3198	2	,	,	PUNCT
ftr-435	3198	3	for	for	ADP
ftr-435	3198	4	example	example	NOUN
ftr-435	3198	5	,	,	PUNCT
ftr-435	3198	6	a	a	DET
ftr-435	3198	7	corporate	corporate	ADJ
ftr-435	3198	8	partner	partner	NOUN
ftr-435	3198	9	with	with	ADP
ftr-435	3198	10	an	an	DET
ftr-435	3198	11	original	original	ADJ
ftr-435	3198	12	due	due	ADJ
ftr-435	3198	13	date	date	NOUN
ftr-435	3198	14	during	during	ADP
ftr-435	3198	15	the	the	DET
ftr-435	3198	16	specified	specified	ADJ
ftr-435	3198	17	period	period	NOUN
ftr-435	3198	18	that	that	PRON
ftr-435	3198	19	has	have	AUX
ftr-435	3198	20	obtained	obtain	VERB
ftr-435	3198	21	the	the	DET
ftr-435	3198	22	automatic	automatic	ADJ
ftr-435	3198	23	six	six	NUM
ftr-435	3198	24	-	-	PUNCT
ftr-435	3198	25	month	month	NOUN
ftr-435	3198	26	extension	extension	NOUN
ftr-435	3198	27	of	of	ADP
ftr-435	3198	28	time	time	NOUN
ftr-435	3198	29	to	to	PART
ftr-435	3198	30	file	file	VERB
ftr-435	3198	31	will	will	AUX
ftr-435	3198	32	be	be	AUX
ftr-435	3198	33	granted	grant	VERB
ftr-435	3198	34	a	a	DET
ftr-435	3198	35	six	six	NUM
ftr-435	3198	36	-	-	PUNCT
ftr-435	3198	37	month	month	NOUN
ftr-435	3198	38	extension	extension	NOUN
ftr-435	3198	39	of	of	ADP
ftr-435	3198	40	time	time	NOUN
ftr-435	3198	41	to	to	PART
ftr-435	3198	42	pay	pay	VERB
ftr-435	3198	43	and	and	CCONJ
ftr-435	3198	44	an	an	DET
ftr-435	3198	45	additional	additional	ADJ
ftr-435	3198	46	120	120	NUM
ftr-435	3198	47	day	day	NOUN
ftr-435	3198	48	postponement	postponement	NOUN
ftr-435	3198	49	of	of	ADP
ftr-435	3198	50	time	time	NOUN
ftr-435	3198	51	to	to	PART
ftr-435	3198	52	file	file	VERB
ftr-435	3198	53	and	and	CCONJ
ftr-435	3198	54	time	time	NOUN
ftr-435	3198	55	to	to	PART
ftr-435	3198	56	pay	pay	VERB
ftr-435	3198	57	.	.	PUNCT
ftr-435	3199	1	d.	d.	PROPN
ftr-435	3199	2	notice	notice	VERB
ftr-435	3199	3	2001	2001	NUM
ftr-435	3199	4	-	-	SYM
ftr-435	3199	5	69	69	NUM
ftr-435	3199	6	,	,	PUNCT
ftr-435	3199	7	2001	2001	NUM
ftr-435	3199	8	-	-	SYM
ftr-435	3199	9	46	46	NUM
ftr-435	3199	10	i.r.b	i.r.b	NOUN
ftr-435	3199	11	.	.	PUNCT
ftr-435	3200	1	491	491	NUM
ftr-435	3200	2	(	(	PUNCT
ftr-435	3200	3	10/25/01	10/25/01	NUM
ftr-435	3200	4	)	)	PUNCT
ftr-435	3200	5	.	.	PUNCT
ftr-435	3201	1	the	the	DET
ftr-435	3201	2	service	service	NOUN
ftr-435	3201	3	will	will	AUX
ftr-435	3201	4	not	not	PART
ftr-435	3201	5	assert	assert	VERB
ftr-435	3201	6	that	that	SCONJ
ftr-435	3201	7	payments	payment	NOUN
ftr-435	3201	8	made	make	VERB
ftr-435	3201	9	by	by	ADP
ftr-435	3201	10	an	an	DET
ftr-435	3201	11	employer	employer	NOUN
ftr-435	3201	12	to	to	ADP
ftr-435	3201	13	an	an	DET
ftr-435	3201	14	organization	organization	NOUN
ftr-435	3201	15	described	describe	VERB
ftr-435	3201	16	in	in	ADP
ftr-435	3201	17	§	§	PROPN
ftr-435	3201	18	170(c	170(c	PROPN
ftr-435	3201	19	)	)	PUNCT
ftr-435	3201	20	,	,	PUNCT
ftr-435	3201	21	in	in	ADP
ftr-435	3201	22	exchange	exchange	NOUN
ftr-435	3201	23	for	for	ADP
ftr-435	3201	24	vacation	vacation	NOUN
ftr-435	3201	25	,	,	PUNCT
ftr-435	3201	26	sick	sick	ADJ
ftr-435	3201	27	,	,	PUNCT
ftr-435	3201	28	or	or	CCONJ
ftr-435	3201	29	personal	personal	ADJ
ftr-435	3201	30	leave	leave	NOUN
ftr-435	3201	31	that	that	SCONJ
ftr-435	3201	32	the	the	DET
ftr-435	3201	33	employee	employee	NOUN
ftr-435	3201	34	elects	elect	NOUN
ftr-435	3201	35	to	to	PART
ftr-435	3201	36	forgo	forgo	VERB
ftr-435	3201	37	,	,	PUNCT
ftr-435	3201	38	constitute	constitute	VERB
ftr-435	3201	39	gross	gross	ADJ
ftr-435	3201	40	income	income	NOUN
ftr-435	3201	41	or	or	CCONJ
ftr-435	3201	42	wages	wage	NOUN
ftr-435	3201	43	of	of	ADP
ftr-435	3201	44	an	an	DET
ftr-435	3201	45	employee	employee	NOUN
ftr-435	3201	46	,	,	PUNCT
ftr-435	3201	47	provided	provide	VERB
ftr-435	3201	48	that	that	SCONJ
ftr-435	3201	49	the	the	DET
ftr-435	3201	50	payments	payment	NOUN
ftr-435	3201	51	are	be	AUX
ftr-435	3201	52	made	make	VERB
ftr-435	3201	53	to	to	ADP
ftr-435	3201	54	such	such	ADJ
ftr-435	3201	55	organizations	organization	NOUN
ftr-435	3201	56	before	before	ADP
ftr-435	3201	57	1/1/03	1/1/03	PROPN
ftr-435	3201	58	.	.	PUNCT
ftr-435	3202	1	similarly	similarly	ADV
ftr-435	3202	2	,	,	PUNCT
ftr-435	3202	3	the	the	DET
ftr-435	3202	4	service	service	NOUN
ftr-435	3202	5	will	will	AUX
ftr-435	3202	6	not	not	PART
ftr-435	3202	7	assert	assert	VERB
ftr-435	3202	8	that	that	SCONJ
ftr-435	3202	9	the	the	DET
ftr-435	3202	10	opportunity	opportunity	NOUN
ftr-435	3202	11	to	to	PART
ftr-435	3202	12	make	make	VERB
ftr-435	3202	13	such	such	DET
ftr-435	3202	14	an	an	DET
ftr-435	3202	15	election	election	NOUN
ftr-435	3202	16	results	result	NOUN
ftr-435	3202	17	in	in	ADP
ftr-435	3202	18	constructive	constructive	ADJ
ftr-435	3202	19	receipt	receipt	NOUN
ftr-435	3202	20	of	of	ADP
ftr-435	3202	21	gross	gross	ADJ
ftr-435	3202	22	income	income	NOUN
ftr-435	3202	23	or	or	CCONJ
ftr-435	3202	24	wages	wage	NOUN
ftr-435	3202	25	for	for	ADP
ftr-435	3202	26	employees	employee	NOUN
ftr-435	3202	27	.	.	PUNCT
ftr-435	3203	1	e.	e.	PROPN
ftr-435	3203	2	notice	notice	PROPN
ftr-435	3203	3	2001	2001	NUM
ftr-435	3203	4	-	-	SYM
ftr-435	3203	5	70	70	NUM
ftr-435	3203	6	,	,	PUNCT
ftr-435	3203	7	2001	2001	NUM
ftr-435	3203	8	-	-	SYM
ftr-435	3203	9	45	45	NUM
ftr-435	3203	10	i.r.b	i.r.b	NOUN
ftr-435	3203	11	.	.	PUNCT
ftr-435	3204	1	437	437	NUM
ftr-435	3204	2	(	(	PUNCT
ftr-435	3204	3	10/19/01	10/19/01	NUM
ftr-435	3204	4	)	)	PUNCT
ftr-435	3204	5	.	.	PUNCT
ftr-435	3205	1	treasury	treasury	PROPN
ftr-435	3205	2	and	and	CCONJ
ftr-435	3205	3	the	the	DET
ftr-435	3205	4	irs	irs	PROPN
ftr-435	3205	5	intend	intend	VERB
ftr-435	3205	6	to	to	PART
ftr-435	3205	7	issue	issue	VERB
ftr-435	3205	8	regulations	regulation	NOUN
ftr-435	3205	9	permitting	permit	VERB
ftr-435	3205	10	taxpayers	taxpayer	NOUN
ftr-435	3205	11	to	to	PART
ftr-435	3205	12	elect	elect	VERB
ftr-435	3205	13	not	not	PART
ftr-435	3205	14	to	to	PART
ftr-435	3205	15	apply	apply	VERB
ftr-435	3205	16	the	the	DET
ftr-435	3205	17	mid	mid	ADJ
ftr-435	3205	18	-	-	ADJ
ftr-435	3205	19	quarter	quarter	ADJ
ftr-435	3205	20	convention	convention	NOUN
ftr-435	3205	21	rules	rule	NOUN
ftr-435	3205	22	contained	contain	VERB
ftr-435	3205	23	in	in	ADP
ftr-435	3205	24	§	§	PROPN
ftr-435	3205	25	168(d)(3	168(d)(3	NUM
ftr-435	3205	26	)	)	PUNCT
ftr-435	3205	27	to	to	ADP
ftr-435	3205	28	property	property	NOUN
ftr-435	3205	29	placed	place	VERB
ftr-435	3205	30	in	in	ADP
ftr-435	3205	31	service	service	NOUN
ftr-435	3205	32	in	in	ADP
ftr-435	3205	33	the	the	DET
ftr-435	3205	34	taxable	taxable	ADJ
ftr-435	3205	35	year	year	NOUN
ftr-435	3205	36	that	that	PRON
ftr-435	3205	37	includes	include	VERB
ftr-435	3205	38	9/11/01	9/11/01	NUM
ftr-435	3205	39	in	in	ADP
ftr-435	3205	40	its	its	PRON
ftr-435	3205	41	third	third	ADJ
ftr-435	3205	42	quarter	quarter	NOUN
ftr-435	3205	43	.	.	PUNCT
ftr-435	3206	1	�	�	PROPN
ftr-435	3206	2	section	section	NOUN
ftr-435	3206	3	168(d)(3	168(d)(3	NOUN
ftr-435	3206	4	)	)	PUNCT
ftr-435	3206	5	generally	generally	ADV
ftr-435	3206	6	provides	provide	VERB
ftr-435	3206	7	that	that	SCONJ
ftr-435	3206	8	,	,	PUNCT
ftr-435	3206	9	except	except	SCONJ
ftr-435	3206	10	as	as	SCONJ
ftr-435	3206	11	provided	provide	VERB
ftr-435	3206	12	in	in	ADP
ftr-435	3206	13	regulations	regulation	NOUN
ftr-435	3206	14	,	,	PUNCT
ftr-435	3206	15	if	if	SCONJ
ftr-435	3206	16	the	the	DET
ftr-435	3206	17	aggregate	aggregate	ADJ
ftr-435	3206	18	basis	basis	NOUN
ftr-435	3206	19	of	of	ADP
ftr-435	3206	20	property	property	NOUN
ftr-435	3206	21	placed	place	VERB
ftr-435	3206	22	in	in	ADP
ftr-435	3206	23	service	service	NOUN
ftr-435	3206	24	during	during	ADP
ftr-435	3206	25	the	the	DET
ftr-435	3206	26	last	last	ADJ
ftr-435	3206	27	three	three	NUM
ftr-435	3206	28	months	month	NOUN
ftr-435	3206	29	of	of	ADP
ftr-435	3206	30	the	the	DET
ftr-435	3206	31	taxable	taxable	ADJ
ftr-435	3206	32	year	year	NOUN
ftr-435	3206	33	exceeds	exceed	VERB
ftr-435	3206	34	40	40	NUM
ftr-435	3206	35	percent	percent	NOUN
ftr-435	3206	36	of	of	ADP
ftr-435	3206	37	the	the	DET
ftr-435	3206	38	aggregate	aggregate	ADJ
ftr-435	3206	39	basis	basis	NOUN
ftr-435	3206	40	of	of	ADP
ftr-435	3206	41	property	property	NOUN
ftr-435	3206	42	(	(	PUNCT
ftr-435	3206	43	other	other	ADJ
ftr-435	3206	44	than	than	ADP
ftr-435	3206	45	property	property	NOUN
ftr-435	3206	46	described	describe	VERB
ftr-435	3206	47	in	in	ADP
ftr-435	3206	48	§	§	PROPN
ftr-435	3206	49	168(d)(3)(b	168(d)(3)(b	PROPN
ftr-435	3206	50	)	)	PUNCT
ftr-435	3206	51	)	)	PUNCT
ftr-435	3206	52	placed	place	VERB
ftr-435	3206	53	in	in	ADP
ftr-435	3206	54	service	service	NOUN
ftr-435	3206	55	during	during	ADP
ftr-435	3206	56	the	the	DET
ftr-435	3206	57	taxable	taxable	ADJ
ftr-435	3206	58	year	year	NOUN
ftr-435	3206	59	,	,	PUNCT
ftr-435	3206	60	the	the	DET
ftr-435	3206	61	applicable	applicable	ADJ
ftr-435	3206	62	depreciation	depreciation	NOUN
ftr-435	3206	63	convention	convention	NOUN
ftr-435	3206	64	for	for	ADP
ftr-435	3206	65	all	all	DET
ftr-435	3206	66	property	property	NOUN
ftr-435	3206	67	(	(	PUNCT
ftr-435	3206	68	other	other	ADJ
ftr-435	3206	69	than	than	ADP
ftr-435	3206	70	property	property	NOUN
ftr-435	3206	71	described	describe	VERB
ftr-435	3206	72	in	in	ADP
ftr-435	3206	73	§	§	PROPN
ftr-435	3206	74	168(d)(2	168(d)(2	NUM
ftr-435	3206	75	)	)	PUNCT
ftr-435	3206	76	)	)	PUNCT
ftr-435	3206	77	to	to	PART
ftr-435	3206	78	which	which	PRON
ftr-435	3206	79	§	§	PROPN
ftr-435	3206	80	168	168	NUM
ftr-435	3206	81	applies	applies	AUX
ftr-435	3206	82	placed	place	VERB
ftr-435	3206	83	in	in	ADP
ftr-435	3206	84	service	service	NOUN
ftr-435	3206	85	during	during	ADP
ftr-435	3206	86	the	the	DET
ftr-435	3206	87	taxable	taxable	ADJ
ftr-435	3206	88	year	year	NOUN
ftr-435	3206	89	is	be	AUX
ftr-435	3206	90	the	the	DET
ftr-435	3206	91	mid	mid	ADJ
ftr-435	3206	92	-	-	ADJ
ftr-435	3206	93	quarter	quarter	ADJ
ftr-435	3206	94	convention	convention	NOUN
ftr-435	3206	95	.	.	PUNCT
ftr-435	3207	1	(	(	PUNCT
ftr-435	3207	2	1	1	X
ftr-435	3207	3	)	)	PUNCT
ftr-435	3207	4	notice	notice	NOUN
ftr-435	3207	5	2001	2001	NUM
ftr-435	3207	6	-	-	SYM
ftr-435	3207	7	74	74	NUM
ftr-435	3207	8	,	,	PUNCT
ftr-435	3207	9	2001	2001	NUM
ftr-435	3207	10	-	-	SYM
ftr-435	3207	11	49	49	NUM
ftr-435	3207	12	i.r.b	i.r.b	NOUN
ftr-435	3207	13	.	.	PUNCT
ftr-435	3208	1	551	551	NUM
ftr-435	3208	2	(	(	PUNCT
ftr-435	3208	3	11/10/01	11/10/01	NUM
ftr-435	3208	4	)	)	PUNCT
ftr-435	3208	5	.	.	PUNCT
ftr-435	3209	1	this	this	DET
ftr-435	3209	2	notice	notice	NOUN
ftr-435	3209	3	expands	expand	VERB
ftr-435	3209	4	notice	notice	NOUN
ftr-435	3209	5	2001	2001	NUM
ftr-435	3209	6	-	-	SYM
ftr-435	3209	7	70	70	NUM
ftr-435	3209	8	to	to	PART
ftr-435	3209	9	also	also	ADV
ftr-435	3209	10	include	include	VERB
ftr-435	3209	11	taxpayers	taxpayer	NOUN
ftr-435	3209	12	for	for	ADP
ftr-435	3209	13	whom	whom	PRON
ftr-435	3209	14	september	september	PROPN
ftr-435	3209	15	11th	11th	NOUN
ftr-435	3209	16	falls	fall	VERB
ftr-435	3209	17	in	in	ADP
ftr-435	3209	18	the	the	DET
ftr-435	3209	19	fourth	fourth	ADJ
ftr-435	3209	20	quarter	quarter	NOUN
ftr-435	3209	21	.	.	PUNCT
ftr-435	3210	1	this	this	PRON
ftr-435	3210	2	would	would	AUX
ftr-435	3210	3	cover	cover	VERB
ftr-435	3210	4	taxpayers	taxpayer	NOUN
ftr-435	3210	5	who	who	PRON
ftr-435	3210	6	purchase	purchase	VERB
ftr-435	3210	7	substantial	substantial	ADJ
ftr-435	3210	8	amounts	amount	NOUN
ftr-435	3210	9	of	of	ADP
ftr-435	3210	10	property	property	NOUN
ftr-435	3210	11	to	to	PART
ftr-435	3210	12	replace	replace	VERB
ftr-435	3210	13	property	property	NOUN
ftr-435	3210	14	destroyed	destroy	VERB
ftr-435	3210	15	on	on	ADP
ftr-435	3210	16	september	september	PROPN
ftr-435	3210	17	11th	11th	NOUN
ftr-435	3210	18	.	.	PUNCT
ftr-435	3211	1	f.	f.	PROPN
ftr-435	3211	2	rev	rev	PROPN
ftr-435	3211	3	.	.	PROPN
ftr-435	3211	4	proc	proc	PROPN
ftr-435	3211	5	.	.	PUNCT
ftr-435	3212	1	2001	2001	NUM
ftr-435	3212	2	-	-	SYM
ftr-435	3212	3	53	53	NUM
ftr-435	3212	4	,	,	PUNCT
ftr-435	3212	5	2001	2001	NUM
ftr-435	3212	6	-	-	SYM
ftr-435	3212	7	47	47	NUM
ftr-435	3212	8	i.r.b	i.r.b	NOUN
ftr-435	3212	9	.	.	PUNCT
ftr-435	3213	1	506	506	NUM
ftr-435	3213	2	(	(	PUNCT
ftr-435	3213	3	11/10/01	11/10/01	NUM
ftr-435	3213	4	)	)	PUNCT
ftr-435	3213	5	.	.	PUNCT
ftr-435	3214	1	lists	list	VERB
ftr-435	3214	2	certain	certain	ADJ
ftr-435	3214	3	acts	act	NOUN
ftr-435	3214	4	,	,	PUNCT
ftr-435	3214	5	the	the	DET
ftr-435	3214	6	time	time	NOUN
ftr-435	3214	7	for	for	ADP
ftr-435	3214	8	which	which	PRON
ftr-435	3214	9	is	be	AUX
ftr-435	3214	10	postponed	postpone	VERB
ftr-435	3214	11	by	by	ADP
ftr-435	3214	12	reason	reason	NOUN
ftr-435	3214	13	of	of	ADP
ftr-435	3214	14	service	service	NOUN
ftr-435	3214	15	in	in	ADP
ftr-435	3214	16	a	a	DET
ftr-435	3214	17	combat	combat	NOUN
ftr-435	3214	18	zone	zone	NOUN
ftr-435	3214	19	or	or	CCONJ
ftr-435	3214	20	a	a	DET
ftr-435	3214	21	presidentially	presidentially	NOUN
ftr-435	3214	22	declared	declare	VERB
ftr-435	3214	23	disaster	disaster	NOUN
ftr-435	3214	24	.	.	PUNCT
ftr-435	3215	1	2002	2002	NUM
ftr-435	3215	2	]	]	PUNCT
ftr-435	3215	3	recent	recent	ADJ
ftr-435	3215	4	developments	development	NOUN
ftr-435	3215	5	in	in	ADP
ftr-435	3215	6	federal	federal	ADJ
ftr-435	3215	7	income	income	NOUN
ftr-435	3215	8	taxation	taxation	NOUN
ftr-435	3215	9	781	781	NUM
ftr-435	3215	10	g.	g.	NOUN
ftr-435	3215	11	notice	notice	PROPN
ftr-435	3215	12	2001	2001	NUM
ftr-435	3215	13	-	-	SYM
ftr-435	3215	14	78	78	NUM
ftr-435	3215	15	,	,	PUNCT
ftr-435	3215	16	2001	2001	NUM
ftr-435	3215	17	-	-	SYM
ftr-435	3215	18	50	50	NUM
ftr-435	3215	19	i.r.b	i.r.b	NOUN
ftr-435	3215	20	.	.	PUNCT
ftr-435	3216	1	576	576	NUM
ftr-435	3216	2	(	(	PUNCT
ftr-435	3216	3	11/22/01	11/22/01	NUM
ftr-435	3216	4	)	)	PUNCT
ftr-435	3216	5	.	.	PUNCT
ftr-435	3217	1	provides	provide	VERB
ftr-435	3217	2	interim	interim	ADJ
ftr-435	3217	3	guidance	guidance	NOUN
ftr-435	3217	4	to	to	ADP
ftr-435	3217	5	charities	charity	NOUN
ftr-435	3217	6	regarding	regard	VERB
ftr-435	3217	7	payments	payment	NOUN
ftr-435	3217	8	made	make	VERB
ftr-435	3217	9	by	by	ADP
ftr-435	3217	10	reason	reason	NOUN
ftr-435	3217	11	of	of	ADP
ftr-435	3217	12	the	the	DET
ftr-435	3217	13	death	death	NOUN
ftr-435	3217	14	,	,	PUNCT
ftr-435	3217	15	injury	injury	NOUN
ftr-435	3217	16	or	or	CCONJ
ftr-435	3217	17	wounding	wounding	NOUN
ftr-435	3217	18	of	of	ADP
ftr-435	3217	19	an	an	DET
ftr-435	3217	20	individual	individual	NOUN
ftr-435	3217	21	incurred	incur	VERB
ftr-435	3217	22	as	as	ADP
ftr-435	3217	23	a	a	DET
ftr-435	3217	24	result	result	NOUN
ftr-435	3217	25	of	of	ADP
ftr-435	3217	26	the	the	DET
ftr-435	3217	27	september	september	PROPN
ftr-435	3217	28	11	11	NUM
ftr-435	3217	29	,	,	PUNCT
ftr-435	3217	30	2001	2001	NUM
ftr-435	3217	31	,	,	PUNCT
ftr-435	3217	32	terrorist	terrorist	ADJ
ftr-435	3217	33	attacks	attack	NOUN
ftr-435	3217	34	.	.	PUNCT
ftr-435	3218	1	the	the	DET
ftr-435	3218	2	service	service	NOUN
ftr-435	3218	3	will	will	AUX
ftr-435	3218	4	treat	treat	VERB
ftr-435	3218	5	such	such	ADJ
ftr-435	3218	6	payments	payment	NOUN
ftr-435	3218	7	made	make	VERB
ftr-435	3218	8	by	by	ADP
ftr-435	3218	9	a	a	DET
ftr-435	3218	10	charity	charity	NOUN
ftr-435	3218	11	to	to	ADP
ftr-435	3218	12	individuals	individual	NOUN
ftr-435	3218	13	and	and	CCONJ
ftr-435	3218	14	their	their	PRON
ftr-435	3218	15	families	family	NOUN
ftr-435	3218	16	as	as	ADV
ftr-435	3218	17	related	relate	VERB
ftr-435	3218	18	to	to	ADP
ftr-435	3218	19	the	the	DET
ftr-435	3218	20	charity	charity	NOUN
ftr-435	3218	21	's	's	PART
ftr-435	3218	22	exempt	exempt	ADJ
ftr-435	3218	23	purpose	purpose	NOUN
ftr-435	3218	24	provided	provide	VERB
ftr-435	3218	25	that	that	SCONJ
ftr-435	3218	26	the	the	DET
ftr-435	3218	27	payments	payment	NOUN
ftr-435	3218	28	are	be	AUX
ftr-435	3218	29	made	make	VERB
ftr-435	3218	30	in	in	ADP
ftr-435	3218	31	good	good	ADJ
ftr-435	3218	32	faith	faith	NOUN
ftr-435	3218	33	using	use	VERB
ftr-435	3218	34	objective	objective	ADJ
ftr-435	3218	35	standards	standard	NOUN
ftr-435	3218	36	.	.	PUNCT
ftr-435	3219	1	the	the	DET
ftr-435	3219	2	notice	notice	NOUN
ftr-435	3219	3	is	be	AUX
ftr-435	3219	4	effective	effective	ADJ
ftr-435	3219	5	until	until	ADP
ftr-435	3219	6	the	the	DET
ftr-435	3219	7	earlier	early	ADJ
ftr-435	3219	8	of	of	ADP
ftr-435	3219	9	final	final	ADJ
ftr-435	3219	10	legislation	legislation	NOUN
ftr-435	3219	11	or	or	CCONJ
ftr-435	3219	12	12/31/02	12/31/02	PROPN
ftr-435	3219	13	.	.	PUNCT
ftr-435	3220	1	h.	h.	PROPN
ftr-435	3220	2	congress	congress	PROPN
ftr-435	3220	3	passed	pass	VERB
ftr-435	3220	4	the	the	DET
ftr-435	3220	5	victims	victim	NOUN
ftr-435	3220	6	of	of	ADP
ftr-435	3220	7	terrorism	terrorism	NOUN
ftr-435	3220	8	tax	tax	NOUN
ftr-435	3220	9	relief	relief	NOUN
ftr-435	3220	10	bill	bill	NOUN
ftr-435	3220	11	on	on	ADP
ftr-435	3220	12	12/20/01	12/20/01	PROPN
ftr-435	3220	13	.	.	PUNCT
ftr-435	3220	14	h.r	h.r	PROPN
ftr-435	3220	15	.	.	PROPN
ftr-435	3220	16	2884	2884	NUM
ftr-435	3220	17	provides	provide	VERB
ftr-435	3220	18	tax	tax	NOUN
ftr-435	3220	19	relief	relief	NOUN
ftr-435	3220	20	for	for	ADP
ftr-435	3220	21	those	those	PRON
ftr-435	3220	22	who	who	PRON
ftr-435	3220	23	died	die	VERB
ftr-435	3220	24	or	or	CCONJ
ftr-435	3220	25	were	be	AUX
ftr-435	3220	26	injured	injure	VERB
ftr-435	3220	27	in	in	ADP
ftr-435	3220	28	the	the	DET
ftr-435	3220	29	terrorist	terrorist	ADJ
ftr-435	3220	30	attacks	attack	NOUN
ftr-435	3220	31	on	on	ADP
ftr-435	3220	32	9/11/01	9/11/01	NUM
ftr-435	3220	33	,	,	PUNCT
ftr-435	3220	34	the	the	DET
ftr-435	3220	35	oklahoma	oklahoma	PROPN
ftr-435	3220	36	city	city	PROPN
ftr-435	3220	37	bombing	bombing	NOUN
ftr-435	3220	38	in	in	ADP
ftr-435	3220	39	1995	1995	NUM
ftr-435	3220	40	,	,	PUNCT
ftr-435	3220	41	and	and	CCONJ
ftr-435	3220	42	bioterrorism	bioterrorism	NOUN
ftr-435	3220	43	involving	involve	VERB
ftr-435	3220	44	anthrax	anthrax	NOUN
ftr-435	3220	45	on	on	ADP
ftr-435	3220	46	or	or	CCONJ
ftr-435	3220	47	after	after	ADP
ftr-435	3220	48	9/11/01	9/11/01	NUM
ftr-435	3220	49	and	and	CCONJ
ftr-435	3220	50	before	before	ADP
ftr-435	3220	51	1/1/02	1/1/02	NUM
ftr-435	3220	52	.	.	PUNCT
ftr-435	3221	1	it	it	PRON
ftr-435	3221	2	also	also	ADV
ftr-435	3221	3	clarifies	clarify	VERB
ftr-435	3221	4	that	that	SCONJ
ftr-435	3221	5	the	the	DET
ftr-435	3221	6	secretary	secretary	NOUN
ftr-435	3221	7	has	have	VERB
ftr-435	3221	8	the	the	DET
ftr-435	3221	9	authority	authority	NOUN
ftr-435	3221	10	to	to	PART
ftr-435	3221	11	disregard	disregard	VERB
ftr-435	3221	12	for	for	ADP
ftr-435	3221	13	up	up	ADP
ftr-435	3221	14	to	to	PART
ftr-435	3221	15	one	one	NUM
ftr-435	3221	16	year	year	NOUN
ftr-435	3221	17	some	some	DET
ftr-435	3221	18	code	code	NOUN
ftr-435	3221	19	provisions	provision	NOUN
ftr-435	3221	20	by	by	ADP
ftr-435	3221	21	reason	reason	NOUN
ftr-435	3221	22	of	of	ADP
ftr-435	3221	23	presidentially	presidentially	ADV
ftr-435	3221	24	declared	declare	VERB
ftr-435	3221	25	disaster	disaster	NOUN
ftr-435	3221	26	or	or	CCONJ
ftr-435	3221	27	terrorist	terrorist	ADJ
ftr-435	3221	28	or	or	CCONJ
ftr-435	3221	29	military	military	ADJ
ftr-435	3221	30	actions	action	NOUN
ftr-435	3221	31	.	.	PUNCT
ftr-435	3222	1	it	it	PRON
ftr-435	3222	2	also	also	ADV
ftr-435	3222	3	broadens	broaden	VERB
ftr-435	3222	4	§	§	PROPN
ftr-435	3222	5	6103	6103	NUM
ftr-435	3222	6	to	to	PART
ftr-435	3222	7	permit	permit	VERB
ftr-435	3222	8	treasury	treasury	PROPN
ftr-435	3222	9	to	to	PART
ftr-435	3222	10	share	share	VERB
ftr-435	3222	11	return	return	VERB
ftr-435	3222	12	information	information	NOUN
ftr-435	3222	13	with	with	ADP
ftr-435	3222	14	federal	federal	ADJ
ftr-435	3222	15	law	law	NOUN
ftr-435	3222	16	enforcement	enforcement	NOUN
ftr-435	3222	17	and	and	CCONJ
ftr-435	3222	18	intelligence	intelligence	NOUN
ftr-435	3222	19	agencies	agency	NOUN
ftr-435	3222	20	engaged	engage	VERB
ftr-435	3222	21	in	in	ADP
ftr-435	3222	22	terrorist	terrorist	ADJ
ftr-435	3222	23	investigations	investigation	NOUN
ftr-435	3222	24	.	.	PUNCT
ftr-435	3223	1	i.	i.	PROPN
ftr-435	3223	2	notice	notice	PROPN
ftr-435	3223	3	2002	2002	NUM
ftr-435	3223	4	-	-	SYM
ftr-435	3223	5	7	7	NUM
ftr-435	3223	6	,	,	PUNCT
ftr-435	3223	7	2002	2002	NUM
ftr-435	3223	8	-	-	SYM
ftr-435	3223	9	6	6	NUM
ftr-435	3223	10	i.r.b	i.r.b	NOUN
ftr-435	3223	11	.	.	PUNCT
ftr-435	3224	1	489	489	NUM
ftr-435	3224	2	(	(	PUNCT
ftr-435	3224	3	1/24/02	1/24/02	NUM
ftr-435	3224	4	)	)	PUNCT
ftr-435	3224	5	.	.	PUNCT
ftr-435	3225	1	the	the	DET
ftr-435	3225	2	due	due	ADJ
ftr-435	3225	3	date	date	NOUN
ftr-435	3225	4	for	for	ADP
ftr-435	3225	5	satisfying	satisfy	VERB
ftr-435	3225	6	the	the	DET
ftr-435	3225	7	§	§	PROPN
ftr-435	3225	8	412	412	NUM
ftr-435	3225	9	minimum	minimum	ADJ
ftr-435	3225	10	funding	funding	NOUN
ftr-435	3225	11	requirements	requirement	NOUN
ftr-435	3225	12	(	(	PUNCT
ftr-435	3225	13	and	and	CCONJ
ftr-435	3225	14	the	the	DET
ftr-435	3225	15	comparable	comparable	ADJ
ftr-435	3225	16	requirements	requirement	NOUN
ftr-435	3225	17	of	of	ADP
ftr-435	3225	18	§	§	PROPN
ftr-435	3225	19	302	302	NUM
ftr-435	3225	20	of	of	ADP
ftr-435	3225	21	erisa	erisa	NOUN
ftr-435	3225	22	)	)	PUNCT
ftr-435	3225	23	for	for	ADP
ftr-435	3225	24	those	those	PRON
ftr-435	3225	25	directly	directly	ADV
ftr-435	3225	26	affected	affect	VERB
ftr-435	3225	27	by	by	ADP
ftr-435	3225	28	the	the	DET
ftr-435	3225	29	terrorist	terrorist	ADJ
ftr-435	3225	30	attack	attack	NOUN
ftr-435	3225	31	on	on	ADP
ftr-435	3225	32	9/11/01	9/11/01	NUM
ftr-435	3225	33	for	for	ADP
ftr-435	3225	34	making	make	VERB
ftr-435	3225	35	contributions	contribution	NOUN
ftr-435	3225	36	originally	originally	ADV
ftr-435	3225	37	required	require	VERB
ftr-435	3225	38	to	to	PART
ftr-435	3225	39	have	have	AUX
ftr-435	3225	40	been	be	AUX
ftr-435	3225	41	made	make	VERB
ftr-435	3225	42	between	between	ADP
ftr-435	3225	43	9/11/01	9/11/01	PROPN
ftr-435	3225	44	and	and	CCONJ
ftr-435	3225	45	9/23/01	9/23/01	NUM
ftr-435	3225	46	is	be	AUX
ftr-435	3225	47	postponed	postpone	VERB
ftr-435	3225	48	to	to	ADP
ftr-435	3225	49	9/24/02	9/24/02	NUM
ftr-435	3225	50	,	,	PUNCT
ftr-435	3225	51	and	and	CCONJ
ftr-435	3225	52	the	the	DET
ftr-435	3225	53	date	date	NOUN
ftr-435	3225	54	for	for	ADP
ftr-435	3225	55	applying	apply	VERB
ftr-435	3225	56	for	for	ADP
ftr-435	3225	57	waivers	waiver	NOUN
ftr-435	3225	58	originally	originally	ADV
ftr-435	3225	59	due	due	ADJ
ftr-435	3225	60	between	between	ADP
ftr-435	3225	61	3/15/01	3/15/01	NUM
ftr-435	3225	62	and	and	CCONJ
ftr-435	3225	63	2/28/02	2/28/02	NUM
ftr-435	3225	64	is	be	AUX
ftr-435	3225	65	postponed	postpone	VERB
ftr-435	3225	66	to	to	ADP
ftr-435	3225	67	3/1/02	3/1/02	NUM
ftr-435	3225	68	.	.	PUNCT
ftr-435	3226	1	5	5	NUM
ftr-435	3226	2	.	.	X
ftr-435	3226	3	notice	notice	VERB
ftr-435	3226	4	2001	2001	NUM
ftr-435	3226	5	-	-	SYM
ftr-435	3226	6	62	62	NUM
ftr-435	3226	7	,	,	PUNCT
ftr-435	3226	8	2001	2001	NUM
ftr-435	3226	9	-	-	SYM
ftr-435	3226	10	40	40	NUM
ftr-435	3226	11	i.r.b	i.r.b	NOUN
ftr-435	3226	12	.	.	PUNCT
ftr-435	3227	1	307	307	NUM
ftr-435	3227	2	(	(	PUNCT
ftr-435	3227	3	10/1/01	10/1/01	NUM
ftr-435	3227	4	)	)	PUNCT
ftr-435	3227	5	.	.	PUNCT
ftr-435	3228	1	the	the	DET
ftr-435	3228	2	irs	irs	PROPN
ftr-435	3228	3	has	have	AUX
ftr-435	3228	4	published	publish	VERB
ftr-435	3228	5	an	an	DET
ftr-435	3228	6	updated	update	VERB
ftr-435	3228	7	list	list	NOUN
ftr-435	3228	8	of	of	ADP
ftr-435	3228	9	designated	designate	VERB
ftr-435	3228	10	private	private	ADJ
ftr-435	3228	11	delivery	delivery	NOUN
ftr-435	3228	12	services	service	NOUN
ftr-435	3228	13	that	that	PRON
ftr-435	3228	14	qualify	qualify	VERB
ftr-435	3228	15	for	for	ADP
ftr-435	3228	16	the	the	DET
ftr-435	3228	17	timely	timely	ADJ
ftr-435	3228	18	mailing	mailing	NOUN
ftr-435	3228	19	is	be	AUX
ftr-435	3228	20	timely	timely	ADV
ftr-435	3228	21	filing	filing	NOUN
ftr-435	3228	22	or	or	CCONJ
ftr-435	3228	23	payment	payment	NOUN
ftr-435	3228	24	rule	rule	NOUN
ftr-435	3228	25	of	of	ADP
ftr-435	3228	26	§	§	PROPN
ftr-435	3228	27	7502	7502	NUM
ftr-435	3228	28	.	.	PUNCT
ftr-435	3229	1	ups	up	NOUN
ftr-435	3229	2	worldwide	worldwide	ADV
ftr-435	3229	3	express	express	ADJ
ftr-435	3229	4	plus	plus	CCONJ
ftr-435	3229	5	and	and	CCONJ
ftr-435	3229	6	ups	up	NOUN
ftr-435	3229	7	worldwide	worldwide	ADV
ftr-435	3229	8	express	express	ADJ
ftr-435	3229	9	have	have	AUX
ftr-435	3229	10	been	be	AUX
ftr-435	3229	11	added	add	VERB
ftr-435	3229	12	to	to	ADP
ftr-435	3229	13	the	the	DET
ftr-435	3229	14	list	list	NOUN
ftr-435	3229	15	.	.	PUNCT
ftr-435	3230	1	6	6	X
ftr-435	3230	2	.	.	X
ftr-435	3230	3	ihnen	ihnen	PROPN
ftr-435	3230	4	v.	v.	PROPN
ftr-435	3230	5	united	united	PROPN
ftr-435	3230	6	states	states	PROPN
ftr-435	3230	7	,	,	PUNCT
ftr-435	3230	8	272	272	NUM
ftr-435	3230	9	f.3d	f.3d	NUM
ftr-435	3230	10	577	577	NUM
ftr-435	3230	11	,	,	PUNCT
ftr-435	3230	12	2001	2001	NUM
ftr-435	3230	13	-	-	SYM
ftr-435	3230	14	2	2	NUM
ftr-435	3230	15	u.s.t.c	u.s.t.c	PROPN
ftr-435	3230	16	.	.	PROPN
ftr-435	3230	17	¶	¶	PROPN
ftr-435	3230	18	50,786	50,786	NUM
ftr-435	3230	19	,	,	PUNCT
ftr-435	3230	20	88	88	NUM
ftr-435	3230	21	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3230	22	6976	6976	NUM
ftr-435	3230	23	(	(	PUNCT
ftr-435	3230	24	8th	8th	ADJ
ftr-435	3230	25	cir	cir	NOUN
ftr-435	3230	26	.	.	PUNCT
ftr-435	3231	1	11/27/01	11/27/01	NUM
ftr-435	3231	2	)	)	PUNCT
ftr-435	3231	3	.	.	PUNCT
ftr-435	3232	1	taxpayers	taxpayer	NOUN
ftr-435	3232	2	were	be	AUX
ftr-435	3232	3	stopped	stop	VERB
ftr-435	3232	4	to	to	PART
ftr-435	3232	5	obtain	obtain	VERB
ftr-435	3232	6	a	a	DET
ftr-435	3232	7	refund	refund	NOUN
ftr-435	3232	8	of	of	ADP
ftr-435	3232	9	taxes	taxis	NOUN
ftr-435	3232	10	to	to	PART
ftr-435	3232	11	which	which	PRON
ftr-435	3232	12	they	they	PRON
ftr-435	3232	13	agreed	agree	VERB
ftr-435	3232	14	�	�	PROPN
ftr-435	3232	15	in	in	ADP
ftr-435	3232	16	a	a	DET
ftr-435	3232	17	settlement	settlement	NOUN
ftr-435	3232	18	on	on	ADP
ftr-435	3232	19	form	form	NOUN
ftr-435	3232	20	870	870	NUM
ftr-435	3232	21	-	-	PUNCT
ftr-435	3232	22	ad	ad	NOUN
ftr-435	3232	23	�	�	NOUN
ftr-435	3232	24	where	where	SCONJ
ftr-435	3232	25	the	the	DET
ftr-435	3232	26	statute	statute	NOUN
ftr-435	3232	27	of	of	ADP
ftr-435	3232	28	limitations	limitation	NOUN
ftr-435	3232	29	had	have	AUX
ftr-435	3232	30	run	run	VERB
ftr-435	3232	31	on	on	ADP
ftr-435	3232	32	the	the	DET
ftr-435	3232	33	irs	irs	PROPN
ftr-435	3232	34	for	for	ADP
ftr-435	3232	35	the	the	DET
ftr-435	3232	36	years	year	NOUN
ftr-435	3232	37	covered	cover	VERB
ftr-435	3232	38	by	by	ADP
ftr-435	3232	39	the	the	DET
ftr-435	3232	40	settlement	settlement	NOUN
ftr-435	3232	41	agreement	agreement	NOUN
ftr-435	3232	42	.	.	PUNCT
ftr-435	3233	1	7	7	X
ftr-435	3233	2	.	.	X
ftr-435	3233	3	t.d	t.d	PROPN
ftr-435	3233	4	.	.	PROPN
ftr-435	3233	5	8969	8969	NUM
ftr-435	3233	6	,	,	PUNCT
ftr-435	3233	7	payment	payment	NOUN
ftr-435	3233	8	by	by	ADP
ftr-435	3233	9	credit	credit	NOUN
ftr-435	3233	10	card	card	NOUN
ftr-435	3233	11	and	and	CCONJ
ftr-435	3233	12	debit	debit	NOUN
ftr-435	3233	13	card	card	NOUN
ftr-435	3233	14	,	,	PUNCT
ftr-435	3233	15	66	66	NUM
ftr-435	3233	16	f.r	f.r	PROPN
ftr-435	3233	17	.	.	PROPN
ftr-435	3233	18	64740	64740	NUM
ftr-435	3233	19	(	(	PUNCT
ftr-435	3233	20	12/14/01	12/14/01	NOUN
ftr-435	3233	21	)	)	PUNCT
ftr-435	3233	22	.	.	PUNCT
ftr-435	3234	1	the	the	DET
ftr-435	3234	2	irs	irs	PROPN
ftr-435	3234	3	has	have	AUX
ftr-435	3234	4	promulgated	promulgate	VERB
ftr-435	3234	5	final	final	ADJ
ftr-435	3234	6	regulations	regulation	NOUN
ftr-435	3234	7	under	under	ADP
ftr-435	3234	8	§	§	PROPN
ftr-435	3234	9	6311	6311	NUM
ftr-435	3234	10	,	,	PUNCT
ftr-435	3234	11	providing	provide	VERB
ftr-435	3234	12	for	for	ADP
ftr-435	3234	13	the	the	DET
ftr-435	3234	14	payment	payment	NOUN
ftr-435	3234	15	of	of	ADP
ftr-435	3234	16	taxes	taxis	NOUN
ftr-435	3234	17	by	by	ADP
ftr-435	3234	18	credit	credit	NOUN
ftr-435	3234	19	card	card	NOUN
ftr-435	3234	20	.	.	PUNCT
ftr-435	3235	1	xi	xi	X
ftr-435	3235	2	.	.	PUNCT
ftr-435	3235	3	withholding	withholding	NOUN
ftr-435	3235	4	and	and	CCONJ
ftr-435	3235	5	excise	excise	NOUN
ftr-435	3235	6	taxes	taxis	NOUN
ftr-435	3235	7	782	782	NUM
ftr-435	3235	8	florida	florida	PROPN
ftr-435	3235	9	tax	tax	NOUN
ftr-435	3235	10	review	review	NOUN
ftr-435	3236	1	[	[	X
ftr-435	3236	2	vol.5	vol.5	NOUN
ftr-435	3236	3	:	:	PUNCT
ftr-435	3236	4	si	si	ADJ
ftr-435	3236	5	a.	a.	NOUN
ftr-435	3236	6	employment	employment	NOUN
ftr-435	3236	7	taxes	tax	VERB
ftr-435	3236	8	1	1	NUM
ftr-435	3236	9	.	.	PUNCT
ftr-435	3237	1	how	how	SCONJ
ftr-435	3237	2	will	will	AUX
ftr-435	3237	3	this	this	PRON
ftr-435	3237	4	affect	affect	VERB
ftr-435	3237	5	service	service	NOUN
ftr-435	3237	6	in	in	ADP
ftr-435	3237	7	cocco	cocco	PROPN
ftr-435	3237	8	pazzo	pazzo	PROPN
ftr-435	3237	9	?	?	PROPN
ftr-435	3237	10	330	330	NUM
ftr-435	3237	11	west	west	PROPN
ftr-435	3237	12	hubbard	hubbard	PROPN
ftr-435	3237	13	restaurant	restaurant	PROPN
ftr-435	3237	14	corp	corp	PROPN
ftr-435	3237	15	.	.	PROPN
ftr-435	3238	1	v.	v.	PROPN
ftr-435	3238	2	united	united	PROPN
ftr-435	3238	3	states	states	PROPN
ftr-435	3238	4	,	,	PUNCT
ftr-435	3238	5	203	203	NUM
ftr-435	3238	6	f.3d	f.3d	NUM
ftr-435	3238	7	990	990	NUM
ftr-435	3238	8	,	,	PUNCT
ftr-435	3238	9	2000	2000	NUM
ftr-435	3238	10	-	-	SYM
ftr-435	3238	11	1	1	NUM
ftr-435	3238	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	3238	13	.	.	PROPN
ftr-435	3239	1	¶	¶	PROPN
ftr-435	3239	2	50,225	50,225	NUM
ftr-435	3239	3	,	,	PUNCT
ftr-435	3239	4	85	85	NUM
ftr-435	3239	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3239	6	869	869	NUM
ftr-435	3239	7	(	(	PUNCT
ftr-435	3239	8	7th	7th	ADJ
ftr-435	3239	9	cir	cir	NOUN
ftr-435	3239	10	.	.	PUNCT
ftr-435	3240	1	2/15/00	2/15/00	NUM
ftr-435	3240	2	)	)	PUNCT
ftr-435	3240	3	.	.	PUNCT
ftr-435	3241	1	under	under	ADP
ftr-435	3241	2	§	§	PROPN
ftr-435	3241	3	§	§	PROPN
ftr-435	3241	4	3111(a	3111(a	NOUN
ftr-435	3241	5	)	)	PUNCT
ftr-435	3241	6	&	&	CCONJ
ftr-435	3241	7	(	(	PUNCT
ftr-435	3241	8	b	b	NOUN
ftr-435	3241	9	)	)	PUNCT
ftr-435	3241	10	and	and	CCONJ
ftr-435	3241	11	3121(q	3121(q	NUM
ftr-435	3241	12	)	)	PUNCT
ftr-435	3241	13	,	,	PUNCT
ftr-435	3241	14	the	the	DET
ftr-435	3241	15	irs	irs	PROPN
ftr-435	3241	16	could	could	AUX
ftr-435	3241	17	validly	validly	ADV
ftr-435	3241	18	assess	assess	VERB
ftr-435	3241	19	the	the	DET
ftr-435	3241	20	employer	employer	NOUN
ftr-435	3241	21	�	�	PROPN
ftr-435	3241	22	s	s	PART
ftr-435	3241	23	share	share	NOUN
ftr-435	3241	24	of	of	ADP
ftr-435	3241	25	fica	fica	PROPN
ftr-435	3241	26	with	with	ADP
ftr-435	3241	27	respect	respect	NOUN
ftr-435	3241	28	to	to	ADP
ftr-435	3241	29	restaurant	restaurant	NOUN
ftr-435	3241	30	employees	employee	NOUN
ftr-435	3241	31	�	�	PRON
ftr-435	3241	32	unreported	unreported	ADJ
ftr-435	3241	33	tips	tip	NOUN
ftr-435	3241	34	on	on	ADP
ftr-435	3241	35	the	the	DET
ftr-435	3241	36	basis	basis	NOUN
ftr-435	3241	37	of	of	ADP
ftr-435	3241	38	an	an	DET
ftr-435	3241	39	aggregate	aggregate	ADJ
ftr-435	3241	40	computation	computation	NOUN
ftr-435	3241	41	,	,	PUNCT
ftr-435	3241	42	without	without	ADP
ftr-435	3241	43	determining	determine	VERB
ftr-435	3241	44	individual	individual	ADJ
ftr-435	3241	45	employees	employee	NOUN
ftr-435	3241	46	�	�	PROPN
ftr-435	3241	47	shares	share	NOUN
ftr-435	3241	48	.	.	PUNCT
ftr-435	3242	1	following	follow	VERB
ftr-435	3242	2	both	both	CCONJ
ftr-435	3242	3	the	the	DET
ftr-435	3242	4	federal	federal	ADJ
ftr-435	3242	5	and	and	CCONJ
ftr-435	3242	6	eleventh	eleventh	ADJ
ftr-435	3242	7	circuits	circuit	NOUN
ftr-435	3242	8	,	,	PUNCT
ftr-435	3242	9	the	the	DET
ftr-435	3242	10	seventh	seventh	ADJ
ftr-435	3242	11	circuit	circuit	NOUN
ftr-435	3242	12	held	hold	VERB
ftr-435	3242	13	that	that	SCONJ
ftr-435	3242	14	the	the	DET
ftr-435	3242	15	irs	irs	PROPN
ftr-435	3242	16	is	be	AUX
ftr-435	3242	17	authorized	authorize	VERB
ftr-435	3242	18	to	to	PART
ftr-435	3242	19	collect	collect	VERB
ftr-435	3242	20	an	an	DET
ftr-435	3242	21	employer	employer	NOUN
ftr-435	3242	22	�	�	PROPN
ftr-435	3242	23	s	s	PART
ftr-435	3242	24	fica	fica	PROPN
ftr-435	3242	25	taxes	taxis	NOUN
ftr-435	3242	26	without	without	ADP
ftr-435	3242	27	first	first	ADV
ftr-435	3242	28	assessing	assess	VERB
ftr-435	3242	29	individual	individual	ADJ
ftr-435	3242	30	employees	employee	NOUN
ftr-435	3242	31	and	and	CCONJ
ftr-435	3242	32	crediting	credit	VERB
ftr-435	3242	33	their	their	PRON
ftr-435	3242	34	social	social	ADJ
ftr-435	3242	35	securities	security	NOUN
ftr-435	3242	36	earnings	earning	NOUN
ftr-435	3242	37	records	record	NOUN
ftr-435	3242	38	.	.	PUNCT
ftr-435	3243	1	judge	judge	PROPN
ftr-435	3243	2	coffey	coffey	PROPN
ftr-435	3243	3	also	also	ADV
ftr-435	3243	4	deferred	defer	VERB
ftr-435	3243	5	to	to	ADP
ftr-435	3243	6	the	the	DET
ftr-435	3243	7	irs	irs	PROPN
ftr-435	3243	8	interpretation	interpretation	NOUN
ftr-435	3243	9	of	of	ADP
ftr-435	3243	10	§	§	PROPN
ftr-435	3243	11	3121(q	3121(q	NUM
ftr-435	3243	12	)	)	PUNCT
ftr-435	3243	13	.	.	PUNCT
ftr-435	3244	1	2	2	X
ftr-435	3244	2	.	.	PUNCT
ftr-435	3244	3	but	but	CCONJ
ftr-435	3244	4	that	that	DET
ftr-435	3244	5	same	same	ADJ
ftr-435	3244	6	interpretation	interpretation	NOUN
ftr-435	3244	7	isn	isn	PROPN
ftr-435	3244	8	�	�	PROPN
ftr-435	3244	9	t	t	NOUN
ftr-435	3244	10	reasonable	reasonable	ADJ
ftr-435	3244	11	on	on	ADP
ftr-435	3244	12	the	the	DET
ftr-435	3244	13	west	west	PROPN
ftr-435	3244	14	coast	coast	PROPN
ftr-435	3244	15	.	.	PUNCT
ftr-435	3245	1	let	let	VERB
ftr-435	3245	2	�	�	PROPN
ftr-435	3245	3	s	s	PART
ftr-435	3245	4	see	see	VERB
ftr-435	3245	5	how	how	SCONJ
ftr-435	3245	6	it	it	PRON
ftr-435	3245	7	plays	play	VERB
ftr-435	3245	8	in	in	ADP
ftr-435	3245	9	washington	washington	PROPN
ftr-435	3245	10	,	,	PUNCT
ftr-435	3245	11	dc	dc	PROPN
ftr-435	3245	12	,	,	PUNCT
ftr-435	3245	13	now	now	ADV
ftr-435	3245	14	that	that	SCONJ
ftr-435	3245	15	certiorari	certiorari	NOUN
ftr-435	3245	16	has	have	AUX
ftr-435	3245	17	been	be	AUX
ftr-435	3245	18	granted	grant	VERB
ftr-435	3245	19	.	.	PUNCT
ftr-435	3246	1	fior	fior	PROPN
ftr-435	3246	2	d	d	PROPN
ftr-435	3246	3	�	�	PROPN
ftr-435	3246	4	italia	italia	PROPN
ftr-435	3246	5	,	,	PUNCT
ftr-435	3246	6	inc	inc	PROPN
ftr-435	3246	7	.	.	PROPN
ftr-435	3247	1	v.	v.	PROPN
ftr-435	3247	2	united	united	PROPN
ftr-435	3247	3	states	states	PROPN
ftr-435	3247	4	,	,	PUNCT
ftr-435	3247	5	242	242	NUM
ftr-435	3247	6	f.3d	f.3d	NUM
ftr-435	3247	7	844	844	NUM
ftr-435	3247	8	,	,	PUNCT
ftr-435	3247	9	2001	2001	NUM
ftr-435	3247	10	-	-	SYM
ftr-435	3247	11	1	1	NUM
ftr-435	3247	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	3247	13	.	.	PROPN
ftr-435	3247	14	¶	¶	PROPN
ftr-435	3247	15	50,261	50,261	NUM
ftr-435	3247	16	,	,	PUNCT
ftr-435	3247	17	87	87	NUM
ftr-435	3247	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3247	19	1118	1118	NUM
ftr-435	3247	20	(	(	PUNCT
ftr-435	3247	21	9th	9th	ADJ
ftr-435	3247	22	cir	cir	NOUN
ftr-435	3247	23	.	.	PUNCT
ftr-435	3248	1	3/7/01	3/7/01	NUM
ftr-435	3248	2	)	)	PUNCT
ftr-435	3248	3	(	(	PUNCT
ftr-435	3248	4	2	2	NUM
ftr-435	3248	5	-	-	SYM
ftr-435	3248	6	1	1	NUM
ftr-435	3248	7	)	)	PUNCT
ftr-435	3248	8	,	,	PUNCT
ftr-435	3248	9	cert	cert	NOUN
ftr-435	3248	10	.	.	PUNCT
ftr-435	3249	1	granted	grant	VERB
ftr-435	3249	2	,	,	PUNCT
ftr-435	3249	3	122	122	NUM
ftr-435	3249	4	s.	s.	PROPN
ftr-435	3249	5	ct	ct	PROPN
ftr-435	3249	6	.	.	PROPN
ftr-435	3249	7	865	865	NUM
ftr-435	3249	8	(	(	PUNCT
ftr-435	3249	9	1/11/02	1/11/02	NUM
ftr-435	3249	10	)	)	PUNCT
ftr-435	3249	11	,	,	PUNCT
ftr-435	3249	12	aff	aff	PROPN
ftr-435	3249	13	�	�	PROPN
ftr-435	3249	14	g	g	PROPN
ftr-435	3249	15	21	21	NUM
ftr-435	3249	16	f.	f.	PROPN
ftr-435	3249	17	supp	supp	PROPN
ftr-435	3249	18	.	.	PUNCT
ftr-435	3250	1	2d	2d	NOUN
ftr-435	3250	2	1097	1097	NUM
ftr-435	3250	3	(	(	PUNCT
ftr-435	3250	4	n.d	n.d	PROPN
ftr-435	3250	5	.	.	PROPN
ftr-435	3250	6	calif	calif	PROPN
ftr-435	3250	7	.	.	PUNCT
ftr-435	3251	1	9/18/98	9/18/98	NUM
ftr-435	3251	2	)	)	PUNCT
ftr-435	3251	3	(	(	PUNCT
ftr-435	3251	4	the	the	DET
ftr-435	3251	5	irs	irs	PROPN
ftr-435	3251	6	lacks	lack	VERB
ftr-435	3251	7	authority	authority	NOUN
ftr-435	3251	8	to	to	PART
ftr-435	3251	9	assess	assess	VERB
ftr-435	3251	10	the	the	DET
ftr-435	3251	11	employer	employer	NOUN
ftr-435	3251	12	�	�	PROPN
ftr-435	3251	13	s	s	PART
ftr-435	3251	14	share	share	NOUN
ftr-435	3251	15	of	of	ADP
ftr-435	3251	16	fica	fica	PROPN
ftr-435	3251	17	without	without	ADP
ftr-435	3251	18	determining	determine	VERB
ftr-435	3251	19	the	the	DET
ftr-435	3251	20	tip	tip	NOUN
ftr-435	3251	21	income	income	NOUN
ftr-435	3251	22	of	of	ADP
ftr-435	3251	23	individual	individual	ADJ
ftr-435	3251	24	employees	employee	NOUN
ftr-435	3251	25	)	)	PUNCT
ftr-435	3251	26	.	.	PUNCT
ftr-435	3252	1	the	the	DET
ftr-435	3252	2	irs	irs	PROPN
ftr-435	3252	3	assessment	assessment	NOUN
ftr-435	3252	4	of	of	ADP
ftr-435	3252	5	fica	fica	PROPN
ftr-435	3252	6	taxes	taxis	NOUN
ftr-435	3252	7	on	on	ADP
ftr-435	3252	8	unreported	unreported	ADJ
ftr-435	3252	9	tip	tip	NOUN
ftr-435	3252	10	income	income	NOUN
ftr-435	3252	11	,	,	PUNCT
ftr-435	3252	12	which	which	PRON
ftr-435	3252	13	was	be	AUX
ftr-435	3252	14	determined	determine	VERB
ftr-435	3252	15	by	by	ADP
ftr-435	3252	16	applying	apply	VERB
ftr-435	3252	17	the	the	DET
ftr-435	3252	18	average	average	ADJ
ftr-435	3252	19	tip	tip	NOUN
ftr-435	3252	20	rate	rate	NOUN
ftr-435	3252	21	on	on	ADP
ftr-435	3252	22	credit	credit	NOUN
ftr-435	3252	23	card	card	NOUN
ftr-435	3252	24	receipts	receipt	NOUN
ftr-435	3252	25	,	,	PUNCT
ftr-435	3252	26	applying	apply	VERB
ftr-435	3252	27	that	that	DET
ftr-435	3252	28	rate	rate	NOUN
ftr-435	3252	29	to	to	ADP
ftr-435	3252	30	the	the	DET
ftr-435	3252	31	employer	employer	NOUN
ftr-435	3252	32	�	�	PROPN
ftr-435	3252	33	s	s	PART
ftr-435	3252	34	gross	gross	ADJ
ftr-435	3252	35	receipts	receipt	NOUN
ftr-435	3252	36	,	,	PUNCT
ftr-435	3252	37	and	and	CCONJ
ftr-435	3252	38	then	then	ADV
ftr-435	3252	39	subtracting	subtract	VERB
ftr-435	3252	40	reported	report	VERB
ftr-435	3252	41	employee	employee	NOUN
ftr-435	3252	42	tip	tip	NOUN
ftr-435	3252	43	income	income	NOUN
ftr-435	3252	44	was	be	AUX
ftr-435	3252	45	invalid	invalid	ADJ
ftr-435	3252	46	.	.	PUNCT
ftr-435	3253	1	judge	judge	PROPN
ftr-435	3253	2	kozinski	kozinski	PROPN
ftr-435	3253	3	held	hold	VERB
ftr-435	3253	4	that	that	SCONJ
ftr-435	3253	5	the	the	DET
ftr-435	3253	6	irs	irs	PROPN
ftr-435	3253	7	lacks	lack	VERB
ftr-435	3253	8	authority	authority	NOUN
ftr-435	3253	9	to	to	PART
ftr-435	3253	10	assess	assess	VERB
ftr-435	3253	11	employer	employer	NOUN
ftr-435	3253	12	fica	fica	PROPN
ftr-435	3253	13	taxes	taxis	NOUN
ftr-435	3253	14	on	on	ADP
ftr-435	3253	15	an	an	DET
ftr-435	3253	16	estimated	estimate	VERB
ftr-435	3253	17	aggregate	aggregate	ADJ
ftr-435	3253	18	basis	basis	NOUN
ftr-435	3253	19	because	because	SCONJ
ftr-435	3253	20	the	the	DET
ftr-435	3253	21	irs	irs	PROPN
ftr-435	3253	22	method	method	NOUN
ftr-435	3253	23	does	do	AUX
ftr-435	3253	24	not	not	PART
ftr-435	3253	25	account	account	VERB
ftr-435	3253	26	for	for	ADP
ftr-435	3253	27	tips	tip	NOUN
ftr-435	3253	28	that	that	PRON
ftr-435	3253	29	might	might	AUX
ftr-435	3253	30	be	be	AUX
ftr-435	3253	31	outside	outside	ADP
ftr-435	3253	32	the	the	DET
ftr-435	3253	33	�	�	PROPN
ftr-435	3253	34	wage	wage	NOUN
ftr-435	3253	35	band	band	NOUN
ftr-435	3253	36	�	�	PROPN
ftr-435	3253	37	[	[	PUNCT
ftr-435	3253	38	which	which	PRON
ftr-435	3253	39	excludes	exclude	VERB
ftr-435	3253	40	tips	tip	NOUN
ftr-435	3253	41	of	of	ADP
ftr-435	3253	42	less	less	ADJ
ftr-435	3253	43	than	than	ADP
ftr-435	3253	44	$	$	SYM
ftr-435	3253	45	20	20	NUM
ftr-435	3253	46	per	per	ADP
ftr-435	3253	47	month	month	NOUN
ftr-435	3253	48	or	or	CCONJ
ftr-435	3253	49	above	above	ADP
ftr-435	3253	50	the	the	DET
ftr-435	3253	51	social	social	ADJ
ftr-435	3253	52	security	security	NOUN
ftr-435	3253	53	wage	wage	NOUN
ftr-435	3253	54	base	base	NOUN
ftr-435	3253	55	]	]	PUNCT
ftr-435	3253	56	from	from	ADP
ftr-435	3253	57	fica	fica	PROPN
ftr-435	3253	58	tax	tax	PROPN
ftr-435	3253	59	.	.	PUNCT
ftr-435	3254	1	the	the	DET
ftr-435	3254	2	irs	irs	PROPN
ftr-435	3254	3	method	method	NOUN
ftr-435	3254	4	does	do	AUX
ftr-435	3254	5	not	not	PART
ftr-435	3254	6	account	account	VERB
ftr-435	3254	7	for	for	ADP
ftr-435	3254	8	the	the	DET
ftr-435	3254	9	fact	fact	NOUN
ftr-435	3254	10	that	that	SCONJ
ftr-435	3254	11	cash	cash	NOUN
ftr-435	3254	12	tips	tip	NOUN
ftr-435	3254	13	are	be	AUX
ftr-435	3254	14	usually	usually	ADV
ftr-435	3254	15	less	less	ADJ
ftr-435	3254	16	than	than	ADP
ftr-435	3254	17	credit	credit	NOUN
ftr-435	3254	18	card	card	NOUN
ftr-435	3254	19	tips	tip	NOUN
ftr-435	3254	20	,	,	PUNCT
ftr-435	3254	21	that	that	DET
ftr-435	3254	22	tip	tip	NOUN
ftr-435	3254	23	sharing	share	VERB
ftr-435	3254	24	with	with	ADP
ftr-435	3254	25	busboys	busboy	NOUN
ftr-435	3254	26	,	,	PUNCT
ftr-435	3254	27	dishwashers	dishwasher	NOUN
ftr-435	3254	28	,	,	PUNCT
ftr-435	3254	29	etc	etc	X
ftr-435	3254	30	.	.	X
ftr-435	3254	31	may	may	AUX
ftr-435	3254	32	result	result	VERB
ftr-435	3254	33	in	in	ADP
ftr-435	3254	34	employees	employee	NOUN
ftr-435	3254	35	receiving	receive	VERB
ftr-435	3254	36	less	less	ADJ
ftr-435	3254	37	than	than	ADP
ftr-435	3254	38	$	$	SYM
ftr-435	3254	39	20	20	NUM
ftr-435	3254	40	per	per	ADP
ftr-435	3254	41	month	month	NOUN
ftr-435	3254	42	,	,	PUNCT
ftr-435	3254	43	or	or	CCONJ
ftr-435	3254	44	�	�	PROPN
ftr-435	3254	45	for	for	ADP
ftr-435	3254	46	an	an	DET
ftr-435	3254	47	upscale	upscale	ADJ
ftr-435	3254	48	restaurant	restaurant	NOUN
ftr-435	3254	49	like	like	ADP
ftr-435	3254	50	fior	fior	PROPN
ftr-435	3254	51	d	d	PROPN
ftr-435	3254	52	�	�	PROPN
ftr-435	3254	53	italia	italia	PROPN
ftr-435	3254	54	�	�	PROPN
ftr-435	3254	55	how	how	SCONJ
ftr-435	3254	56	many	many	ADJ
ftr-435	3254	57	employees	employee	NOUN
ftr-435	3254	58	�	�	NOUN
ftr-435	3254	59	tips	tip	NOUN
ftr-435	3254	60	exceeded	exceed	VERB
ftr-435	3254	61	the	the	DET
ftr-435	3254	62	social	social	ADJ
ftr-435	3254	63	security	security	NOUN
ftr-435	3254	64	wage	wage	NOUN
ftr-435	3254	65	base	base	NOUN
ftr-435	3254	66	.	.	PUNCT
ftr-435	3255	1	section	section	NOUN
ftr-435	3255	2	446	446	NUM
ftr-435	3255	3	authority	authority	NOUN
ftr-435	3255	4	is	be	AUX
ftr-435	3255	5	unavailing	unavaile	VERB
ftr-435	3255	6	to	to	ADP
ftr-435	3255	7	the	the	DET
ftr-435	3255	8	irs	irs	PROPN
ftr-435	3255	9	because	because	SCONJ
ftr-435	3255	10	it	it	PRON
ftr-435	3255	11	does	do	AUX
ftr-435	3255	12	not	not	PART
ftr-435	3255	13	apply	apply	VERB
ftr-435	3255	14	to	to	ADP
ftr-435	3255	15	fica	fica	PROPN
ftr-435	3255	16	taxes	taxis	NOUN
ftr-435	3255	17	,	,	PUNCT
ftr-435	3255	18	and	and	CCONJ
ftr-435	3255	19	the	the	DET
ftr-435	3255	20	negative	negative	ADJ
ftr-435	3255	21	implication	implication	NOUN
ftr-435	3255	22	of	of	ADP
ftr-435	3255	23	§	§	PROPN
ftr-435	3255	24	446	446	NUM
ftr-435	3255	25	not	not	PART
ftr-435	3255	26	applying	apply	VERB
ftr-435	3255	27	to	to	ADP
ftr-435	3255	28	fica	fica	PROPN
ftr-435	3255	29	taxes	taxis	NOUN
ftr-435	3255	30	is	be	AUX
ftr-435	3255	31	that	that	SCONJ
ftr-435	3255	32	the	the	DET
ftr-435	3255	33	irs	irs	PROPN
ftr-435	3255	34	has	have	VERB
ftr-435	3255	35	no	no	DET
ftr-435	3255	36	authority	authority	NOUN
ftr-435	3255	37	to	to	PART
ftr-435	3255	38	rely	rely	VERB
ftr-435	3255	39	on	on	ADP
ftr-435	3255	40	estimates	estimate	NOUN
ftr-435	3255	41	in	in	ADP
ftr-435	3255	42	assessing	assess	VERB
ftr-435	3255	43	fica	fica	PROPN
ftr-435	3255	44	taxes	taxis	NOUN
ftr-435	3255	45	.	.	PUNCT
ftr-435	3256	1	nor	nor	CCONJ
ftr-435	3256	2	does	do	AUX
ftr-435	3256	3	§	§	PROPN
ftr-435	3256	4	3121(q	3121(q	NUM
ftr-435	3256	5	)	)	PUNCT
ftr-435	3256	6	provide	provide	VERB
ftr-435	3256	7	any	any	DET
ftr-435	3256	8	such	such	ADJ
ftr-435	3256	9	authority	authority	NOUN
ftr-435	3256	10	.	.	PUNCT
ftr-435	3257	1	although	although	SCONJ
ftr-435	3257	2	the	the	DET
ftr-435	3257	3	irs	irs	PROPN
ftr-435	3257	4	can	can	AUX
ftr-435	3257	5	assess	assess	VERB
ftr-435	3257	6	the	the	DET
ftr-435	3257	7	employer	employer	NOUN
ftr-435	3257	8	�	�	PROPN
ftr-435	3257	9	s	s	PART
ftr-435	3257	10	share	share	NOUN
ftr-435	3257	11	of	of	ADP
ftr-435	3257	12	fica	fica	PROPN
ftr-435	3257	13	taxes	taxis	NOUN
ftr-435	3257	14	without	without	ADP
ftr-435	3257	15	assessing	assess	VERB
ftr-435	3257	16	a	a	DET
ftr-435	3257	17	deficiency	deficiency	NOUN
ftr-435	3257	18	against	against	ADP
ftr-435	3257	19	the	the	DET
ftr-435	3257	20	employees	employee	NOUN
ftr-435	3257	21	,	,	PUNCT
ftr-435	3257	22	it	it	PRON
ftr-435	3257	23	may	may	AUX
ftr-435	3257	24	not	not	PART
ftr-435	3257	25	do	do	VERB
ftr-435	3257	26	so	so	ADV
ftr-435	3257	27	without	without	ADP
ftr-435	3257	28	auditing	audit	VERB
ftr-435	3257	29	the	the	DET
ftr-435	3257	30	employees	employee	NOUN
ftr-435	3257	31	�	�	PROPN
ftr-435	3257	32	records	record	NOUN
ftr-435	3257	33	to	to	PART
ftr-435	3257	34	determine	determine	VERB
ftr-435	3257	35	tip	tip	NOUN
ftr-435	3257	36	income	income	NOUN
ftr-435	3257	37	on	on	ADP
ftr-435	3257	38	an	an	DET
ftr-435	3257	39	employee	employee	NOUN
ftr-435	3257	40	-	-	PUNCT
ftr-435	3257	41	by	by	ADP
ftr-435	3257	42	-	-	PUNCT
ftr-435	3257	43	employee	employee	NOUN
ftr-435	3257	44	basis	basis	NOUN
ftr-435	3257	45	.	.	PUNCT
ftr-435	3258	1	this	this	PRON
ftr-435	3258	2	does	do	AUX
ftr-435	3258	3	not	not	PART
ftr-435	3258	4	mean	mean	VERB
ftr-435	3258	5	that	that	SCONJ
ftr-435	3258	6	the	the	DET
ftr-435	3258	7	irs	irs	PROPN
ftr-435	3258	8	may	may	AUX
ftr-435	3258	9	assess	assess	VERB
ftr-435	3258	10	the	the	DET
ftr-435	3258	11	employer	employer	NOUN
ftr-435	3258	12	only	only	ADV
ftr-435	3258	13	if	if	SCONJ
ftr-435	3258	14	it	it	PRON
ftr-435	3258	15	also	also	ADV
ftr-435	3258	16	assesses	assess	VERB
ftr-435	3258	17	each	each	PRON
ftr-435	3258	18	of	of	ADP
ftr-435	3258	19	its	its	PRON
ftr-435	3258	20	employees	employee	NOUN
ftr-435	3258	21	.	.	PUNCT
ftr-435	3259	1	three	three	NUM
ftr-435	3259	2	other	other	ADJ
ftr-435	3259	3	circuits	circuit	NOUN
ftr-435	3259	4	2002	2002	NUM
ftr-435	3259	5	]	]	X
ftr-435	3259	6	recent	recent	ADJ
ftr-435	3259	7	developments	development	NOUN
ftr-435	3259	8	in	in	ADP
ftr-435	3259	9	federal	federal	ADJ
ftr-435	3259	10	income	income	NOUN
ftr-435	3259	11	taxation	taxation	NOUN
ftr-435	3259	12	783	783	NUM
ftr-435	3259	13	have	have	AUX
ftr-435	3259	14	rejected	reject	VERB
ftr-435	3259	15	this	this	DET
ftr-435	3259	16	argument	argument	NOUN
ftr-435	3259	17	and	and	CCONJ
ftr-435	3259	18	,	,	PUNCT
ftr-435	3259	19	for	for	ADP
ftr-435	3259	20	reasons	reason	NOUN
ftr-435	3259	21	well	well	ADV
ftr-435	3259	22	expressed	express	VERB
ftr-435	3259	23	in	in	ADP
ftr-435	3259	24	those	those	DET
ftr-435	3259	25	opinions	opinion	NOUN
ftr-435	3259	26	,	,	PUNCT
ftr-435	3259	27	we	we	PRON
ftr-435	3259	28	reject	reject	VERB
ftr-435	3259	29	it	it	PRON
ftr-435	3259	30	as	as	ADV
ftr-435	3259	31	well	well	ADV
ftr-435	3259	32	.	.	PUNCT
ftr-435	3260	1	see	see	VERB
ftr-435	3260	2	330	330	NUM
ftr-435	3260	3	west	west	PROPN
ftr-435	3260	4	hubbard	hubbard	PROPN
ftr-435	3260	5	restaurant	restaurant	PROPN
ftr-435	3260	6	corp	corp	PROPN
ftr-435	3260	7	.	.	PROPN
ftr-435	3261	1	v.	v.	PROPN
ftr-435	3261	2	united	united	PROPN
ftr-435	3261	3	states	states	PROPN
ftr-435	3261	4	,	,	PUNCT
ftr-435	3261	5	203	203	NUM
ftr-435	3261	6	f.3d	f.3d	NUM
ftr-435	3261	7	990	990	NUM
ftr-435	3261	8	,	,	PUNCT
ftr-435	3261	9	995	995	NUM
ftr-435	3261	10	(	(	PUNCT
ftr-435	3261	11	7th	7th	ADJ
ftr-435	3261	12	cir	cir	NOUN
ftr-435	3261	13	.	.	PROPN
ftr-435	3261	14	2000	2000	NUM
ftr-435	3261	15	)	)	PUNCT
ftr-435	3261	16	;	;	PUNCT
ftr-435	3262	1	bubble	bubble	NOUN
ftr-435	3262	2	room	room	NOUN
ftr-435	3262	3	,	,	PUNCT
ftr-435	3262	4	inc	inc	PROPN
ftr-435	3262	5	.	.	PROPN
ftr-435	3262	6	,	,	PUNCT
ftr-435	3262	7	159	159	NUM
ftr-435	3262	8	f.3d	f.3d	NUM
ftr-435	3262	9	at	at	ADP
ftr-435	3262	10	565	565	NUM
ftr-435	3262	11	;	;	PUNCT
ftr-435	3262	12	morrison	morrison	PROPN
ftr-435	3262	13	restaurants	restaurants	PROPN
ftr-435	3262	14	,	,	PUNCT
ftr-435	3262	15	inc	inc	PROPN
ftr-435	3262	16	.	.	PROPN
ftr-435	3263	1	v.	v.	PROPN
ftr-435	3263	2	united	united	PROPN
ftr-435	3263	3	states	states	PROPN
ftr-435	3263	4	,	,	PUNCT
ftr-435	3263	5	118	118	NUM
ftr-435	3263	6	f.3d	f.3d	NUM
ftr-435	3263	7	1526	1526	NUM
ftr-435	3263	8	,	,	PUNCT
ftr-435	3263	9	1529	1529	NUM
ftr-435	3263	10	(	(	PUNCT
ftr-435	3263	11	11th	11th	ADJ
ftr-435	3263	12	cir	cir	NOUN
ftr-435	3263	13	.	.	PUNCT
ftr-435	3263	14	1997	1997	NUM
ftr-435	3263	15	)	)	PUNCT
ftr-435	3263	16	.	.	PUNCT
ftr-435	3264	1	as	as	SCONJ
ftr-435	3264	2	the	the	DET
ftr-435	3264	3	government	government	NOUN
ftr-435	3264	4	correctly	correctly	ADV
ftr-435	3264	5	points	point	VERB
ftr-435	3264	6	out	out	ADP
ftr-435	3264	7	,	,	PUNCT
ftr-435	3264	8	the	the	DET
ftr-435	3264	9	employer	employer	NOUN
ftr-435	3264	10	�	�	PROPN
ftr-435	3264	11	s	s	PART
ftr-435	3264	12	portion	portion	NOUN
ftr-435	3264	13	of	of	ADP
ftr-435	3264	14	fica	fica	PROPN
ftr-435	3264	15	is	be	AUX
ftr-435	3264	16	separate	separate	ADJ
ftr-435	3264	17	from	from	ADP
ftr-435	3264	18	the	the	DET
ftr-435	3264	19	employee	employee	NOUN
ftr-435	3264	20	�	�	NOUN
ftr-435	3264	21	s	s	PART
ftr-435	3264	22	,	,	PUNCT
ftr-435	3264	23	and	and	CCONJ
ftr-435	3264	24	the	the	DET
ftr-435	3264	25	irs	irs	PROPN
ftr-435	3264	26	need	need	AUX
ftr-435	3264	27	not	not	PART
ftr-435	3264	28	collect	collect	VERB
ftr-435	3264	29	the	the	DET
ftr-435	3264	30	one	one	NOUN
ftr-435	3264	31	as	as	ADP
ftr-435	3264	32	a	a	DET
ftr-435	3264	33	condition	condition	NOUN
ftr-435	3264	34	for	for	ADP
ftr-435	3264	35	collecting	collect	VERB
ftr-435	3264	36	the	the	DET
ftr-435	3264	37	other	other	ADJ
ftr-435	3264	38	.	.	PUNCT
ftr-435	3265	1	having	having	AUX
ftr-435	3265	2	audited	audit	VERB
ftr-435	3265	3	an	an	DET
ftr-435	3265	4	employee	employee	NOUN
ftr-435	3265	5	and	and	CCONJ
ftr-435	3265	6	determined	determine	VERB
ftr-435	3265	7	the	the	DET
ftr-435	3265	8	precise	precise	ADJ
ftr-435	3265	9	amount	amount	NOUN
ftr-435	3265	10	of	of	ADP
ftr-435	3265	11	fica	fica	PROPN
ftr-435	3265	12	wages	wage	VERB
ftr-435	3265	13	the	the	DET
ftr-435	3265	14	employee	employee	NOUN
ftr-435	3265	15	has	have	AUX
ftr-435	3265	16	received	receive	VERB
ftr-435	3265	17	,	,	PUNCT
ftr-435	3265	18	the	the	DET
ftr-435	3265	19	irs	irs	PROPN
ftr-435	3265	20	may	may	AUX
ftr-435	3265	21	then	then	ADV
ftr-435	3265	22	choose	choose	VERB
ftr-435	3265	23	to	to	PART
ftr-435	3265	24	assess	assess	VERB
ftr-435	3265	25	only	only	ADV
ftr-435	3265	26	the	the	DET
ftr-435	3265	27	employer	employer	NOUN
ftr-435	3265	28	,	,	PUNCT
ftr-435	3265	29	only	only	ADV
ftr-435	3265	30	the	the	DET
ftr-435	3265	31	employee	employee	NOUN
ftr-435	3265	32	,	,	PUNCT
ftr-435	3265	33	or	or	CCONJ
ftr-435	3265	34	both	both	PRON
ftr-435	3265	35	.	.	PUNCT
ftr-435	3266	1	if	if	SCONJ
ftr-435	3266	2	the	the	DET
ftr-435	3266	3	irs	irs	PROPN
ftr-435	3266	4	can	can	AUX
ftr-435	3266	5	not	not	PART
ftr-435	3266	6	or	or	CCONJ
ftr-435	3266	7	will	will	AUX
ftr-435	3266	8	not	not	PART
ftr-435	3266	9	assess	assess	VERB
ftr-435	3266	10	the	the	DET
ftr-435	3266	11	employee	employee	NOUN
ftr-435	3266	12	for	for	ADP
ftr-435	3266	13	additional	additional	ADJ
ftr-435	3266	14	fica	fica	PROPN
ftr-435	3266	15	tax	tax	PROPN
ftr-435	3266	16	,	,	PUNCT
ftr-435	3266	17	this	this	PRON
ftr-435	3266	18	will	will	AUX
ftr-435	3266	19	not	not	PART
ftr-435	3266	20	jeopardize	jeopardize	VERB
ftr-435	3266	21	its	its	PRON
ftr-435	3266	22	right	right	NOUN
ftr-435	3266	23	to	to	PART
ftr-435	3266	24	assess	assess	VERB
ftr-435	3266	25	the	the	DET
ftr-435	3266	26	employer	employer	NOUN
ftr-435	3266	27	.	.	PUNCT
ftr-435	3267	1	that	that	PRON
ftr-435	3267	2	having	having	AUX
ftr-435	3267	3	been	be	AUX
ftr-435	3267	4	said	say	VERB
ftr-435	3267	5	,	,	PUNCT
ftr-435	3267	6	it	it	PRON
ftr-435	3267	7	does	do	AUX
ftr-435	3267	8	not	not	PART
ftr-435	3267	9	follow	follow	VERB
ftr-435	3267	10	that	that	SCONJ
ftr-435	3267	11	the	the	DET
ftr-435	3267	12	irs	irs	PROPN
ftr-435	3267	13	can	can	AUX
ftr-435	3267	14	dispense	dispense	VERB
ftr-435	3267	15	with	with	ADP
ftr-435	3267	16	auditing	audit	VERB
ftr-435	3267	17	the	the	DET
ftr-435	3267	18	employees	employee	NOUN
ftr-435	3267	19	�	�	PROPN
ftr-435	3267	20	records	record	NOUN
ftr-435	3267	21	or	or	CCONJ
ftr-435	3267	22	otherwise	otherwise	ADV
ftr-435	3267	23	determining	determine	VERB
ftr-435	3267	24	the	the	DET
ftr-435	3267	25	amount	amount	NOUN
ftr-435	3267	26	each	each	DET
ftr-435	3267	27	employee	employee	NOUN
ftr-435	3267	28	earned	earn	VERB
ftr-435	3267	29	in	in	ADP
ftr-435	3267	30	tips	tip	NOUN
ftr-435	3267	31	.	.	PUNCT
ftr-435	3268	1	for	for	ADP
ftr-435	3268	2	the	the	DET
ftr-435	3268	3	reasons	reason	NOUN
ftr-435	3268	4	explained	explain	VERB
ftr-435	3268	5	,	,	PUNCT
ftr-435	3268	6	there	there	PRON
ftr-435	3268	7	is	be	VERB
ftr-435	3268	8	no	no	DET
ftr-435	3268	9	way	way	NOUN
ftr-435	3268	10	to	to	PART
ftr-435	3268	11	determine	determine	VERB
ftr-435	3268	12	the	the	DET
ftr-435	3268	13	employer	employer	NOUN
ftr-435	3268	14	�	�	PROPN
ftr-435	3268	15	s	s	PART
ftr-435	3268	16	fica	fica	PROPN
ftr-435	3268	17	tax	tax	NOUN
ftr-435	3268	18	liability	liability	NOUN
ftr-435	3268	19	without	without	ADP
ftr-435	3268	20	making	make	VERB
ftr-435	3268	21	an	an	DET
ftr-435	3268	22	employee	employee	NOUN
ftr-435	3268	23	-	-	PUNCT
ftr-435	3268	24	by	by	ADP
ftr-435	3268	25	-	-	PUNCT
ftr-435	3268	26	employee	employee	NOUN
ftr-435	3268	27	determination	determination	NOUN
ftr-435	3268	28	of	of	ADP
ftr-435	3268	29	the	the	DET
ftr-435	3268	30	taxable	taxable	ADJ
ftr-435	3268	31	tips	tip	NOUN
ftr-435	3268	32	each	each	PRON
ftr-435	3268	33	has	have	AUX
ftr-435	3268	34	earned	earn	VERB
ftr-435	3268	35	.	.	PUNCT
ftr-435	3269	1	an	an	DET
ftr-435	3269	2	aggregate	aggregate	ADJ
ftr-435	3269	3	assessment	assessment	NOUN
ftr-435	3269	4	based	base	VERB
ftr-435	3269	5	on	on	ADP
ftr-435	3269	6	inaccurate	inaccurate	ADJ
ftr-435	3269	7	estimates	estimate	NOUN
ftr-435	3269	8	,	,	PUNCT
ftr-435	3269	9	as	as	SCONJ
ftr-435	3269	10	used	use	VERB
ftr-435	3269	11	by	by	ADP
ftr-435	3269	12	the	the	DET
ftr-435	3269	13	irs	irs	PROPN
ftr-435	3269	14	in	in	ADP
ftr-435	3269	15	this	this	DET
ftr-435	3269	16	case	case	NOUN
ftr-435	3269	17	,	,	PUNCT
ftr-435	3269	18	is	be	AUX
ftr-435	3269	19	simply	simply	ADV
ftr-435	3269	20	not	not	PART
ftr-435	3269	21	authorized	authorize	VERB
ftr-435	3269	22	.	.	PUNCT
ftr-435	3270	1	(	(	PUNCT
ftr-435	3270	2	footnotes	footnote	NOUN
ftr-435	3270	3	omitted	omit	VERB
ftr-435	3270	4	)	)	PUNCT
ftr-435	3270	5	.	.	PUNCT
ftr-435	3271	1	�	�	PROPN
ftr-435	3271	2	judge	judge	PROPN
ftr-435	3271	3	mckeown	mckeown	PROPN
ftr-435	3271	4	,	,	PUNCT
ftr-435	3271	5	in	in	ADP
ftr-435	3271	6	dissent	dissent	NOUN
ftr-435	3271	7	,	,	PUNCT
ftr-435	3271	8	would	would	AUX
ftr-435	3271	9	have	have	AUX
ftr-435	3271	10	followed	follow	VERB
ftr-435	3271	11	330	330	NUM
ftr-435	3271	12	west	west	PROPN
ftr-435	3271	13	hubbard	hubbard	PROPN
ftr-435	3271	14	restaurant	restaurant	PROPN
ftr-435	3271	15	corp	corp	PROPN
ftr-435	3271	16	.	.	PROPN
ftr-435	3272	1	v.	v.	PROPN
ftr-435	3272	2	united	united	PROPN
ftr-435	3272	3	states	states	PROPN
ftr-435	3272	4	,	,	PUNCT
ftr-435	3272	5	203	203	NUM
ftr-435	3272	6	f.3d	f.3d	NUM
ftr-435	3272	7	990	990	NUM
ftr-435	3272	8	(	(	PUNCT
ftr-435	3272	9	7th	7th	ADJ
ftr-435	3272	10	cir	cir	NOUN
ftr-435	3272	11	.	.	PROPN
ftr-435	3272	12	2000	2000	NUM
ftr-435	3272	13	)	)	PUNCT
ftr-435	3273	1	;	;	PUNCT
ftr-435	3273	2	bubble	bubble	NOUN
ftr-435	3273	3	room	room	NOUN
ftr-435	3273	4	,	,	PUNCT
ftr-435	3273	5	inc	inc	PROPN
ftr-435	3273	6	.	.	PROPN
ftr-435	3273	7	v.	v.	PROPN
ftr-435	3273	8	united	united	PROPN
ftr-435	3273	9	states	states	PROPN
ftr-435	3273	10	,	,	PUNCT
ftr-435	3273	11	159	159	NUM
ftr-435	3273	12	f.3d	f.3d	NUM
ftr-435	3273	13	553	553	NUM
ftr-435	3273	14	(	(	PUNCT
ftr-435	3273	15	fed	fed	PROPN
ftr-435	3273	16	.	.	PUNCT
ftr-435	3273	17	cir	cir	PROPN
ftr-435	3273	18	.	.	PROPN
ftr-435	3273	19	1998	1998	NUM
ftr-435	3273	20	)	)	PUNCT
ftr-435	3273	21	;	;	PUNCT
ftr-435	3273	22	and	and	CCONJ
ftr-435	3273	23	morrison	morrison	PROPN
ftr-435	3273	24	restaurants	restaurants	PROPN
ftr-435	3273	25	,	,	PUNCT
ftr-435	3273	26	inc	inc	PROPN
ftr-435	3273	27	.	.	PROPN
ftr-435	3273	28	v.	v.	PROPN
ftr-435	3273	29	united	united	PROPN
ftr-435	3273	30	states	states	PROPN
ftr-435	3273	31	,	,	PUNCT
ftr-435	3273	32	118	118	NUM
ftr-435	3273	33	f.3d	f.3d	NUM
ftr-435	3273	34	1526	1526	NUM
ftr-435	3273	35	(	(	PUNCT
ftr-435	3273	36	11th	11th	ADJ
ftr-435	3273	37	cir	cir	NOUN
ftr-435	3273	38	.	.	PUNCT
ftr-435	3273	39	1997	1997	NUM
ftr-435	3273	40	)	)	PUNCT
ftr-435	3273	41	,	,	PUNCT
ftr-435	3273	42	all	all	PRON
ftr-435	3273	43	of	of	ADP
ftr-435	3273	44	which	which	PRON
ftr-435	3273	45	upheld	uphold	VERB
ftr-435	3273	46	as	as	ADP
ftr-435	3273	47	reasonable	reasonable	ADJ
ftr-435	3273	48	irs	irs	PROPN
ftr-435	3273	49	assessments	assessment	NOUN
ftr-435	3273	50	based	base	VERB
ftr-435	3273	51	on	on	ADP
ftr-435	3273	52	similar	similar	ADJ
ftr-435	3273	53	methodology	methodology	NOUN
ftr-435	3273	54	.	.	PUNCT
ftr-435	3274	1	every	every	DET
ftr-435	3274	2	circuit	circuit	NOUN
ftr-435	3274	3	court	court	NOUN
ftr-435	3274	4	that	that	PRON
ftr-435	3274	5	has	have	AUX
ftr-435	3274	6	addressed	address	VERB
ftr-435	3274	7	the	the	DET
ftr-435	3274	8	aggregate	aggregate	ADJ
ftr-435	3274	9	assessment	assessment	NOUN
ftr-435	3274	10	issue	issue	NOUN
ftr-435	3274	11	has	have	AUX
ftr-435	3274	12	come	come	VERB
ftr-435	3274	13	to	to	ADP
ftr-435	3274	14	the	the	DET
ftr-435	3274	15	opposite	opposite	ADJ
ftr-435	3274	16	conclusion	conclusion	NOUN
ftr-435	3274	17	from	from	ADP
ftr-435	3274	18	the	the	DET
ftr-435	3274	19	majority	majority	NOUN
ftr-435	3274	20	.	.	PUNCT
ftr-435	3275	1	the	the	DET
ftr-435	3275	2	majority	majority	PROPN
ftr-435	3275	3	�	�	PROPN
ftr-435	3275	4	s	s	PART
ftr-435	3275	5	attempt	attempt	NOUN
ftr-435	3275	6	to	to	PART
ftr-435	3275	7	avoid	avoid	VERB
ftr-435	3275	8	the	the	DET
ftr-435	3275	9	weight	weight	NOUN
ftr-435	3275	10	of	of	ADP
ftr-435	3275	11	circuit	circuit	NOUN
ftr-435	3275	12	authority	authority	NOUN
ftr-435	3275	13	by	by	ADP
ftr-435	3275	14	suggesting	suggest	VERB
ftr-435	3275	15	that	that	SCONJ
ftr-435	3275	16	its	its	PRON
ftr-435	3275	17	position	position	NOUN
ftr-435	3275	18	is	be	AUX
ftr-435	3275	19	somehow	somehow	ADV
ftr-435	3275	20	in	in	ADP
ftr-435	3275	21	line	line	NOUN
ftr-435	3275	22	with	with	ADP
ftr-435	3275	23	that	that	PRON
ftr-435	3275	24	of	of	ADP
ftr-435	3275	25	330	330	NUM
ftr-435	3275	26	west	west	PROPN
ftr-435	3275	27	hubbard	hubbard	PROPN
ftr-435	3275	28	restaurant	restaurant	NOUN
ftr-435	3275	29	and	and	CCONJ
ftr-435	3275	30	morrison	morrison	PROPN
ftr-435	3275	31	restaurants	restaurant	NOUN
ftr-435	3275	32	is	be	AUX
ftr-435	3275	33	transparently	transparently	ADV
ftr-435	3275	34	unsuccessful	unsuccessful	ADJ
ftr-435	3275	35	.	.	PUNCT
ftr-435	3276	1	see	see	VERB
ftr-435	3276	2	maj	maj	PROPN
ftr-435	3276	3	.	.	PROPN
ftr-435	3276	4	op	op	NOUN
ftr-435	3276	5	.	.	PUNCT
ftr-435	3277	1	at	at	ADP
ftr-435	3277	2	2892	2892	NUM
ftr-435	3277	3	n.9	n.9	X
ftr-435	3278	1	(	(	PUNCT
ftr-435	3278	2	�	�	X
ftr-435	3278	3	our	our	PRON
ftr-435	3278	4	holding	holding	NOUN
ftr-435	3278	5	is	be	AUX
ftr-435	3278	6	entirely	entirely	ADV
ftr-435	3278	7	consistent	consistent	ADJ
ftr-435	3278	8	with	with	ADP
ftr-435	3278	9	those	those	PRON
ftr-435	3278	10	of	of	ADP
ftr-435	3278	11	the	the	DET
ftr-435	3278	12	seventh	seventh	ADJ
ftr-435	3278	13	and	and	CCONJ
ftr-435	3278	14	eleventh	eleventh	ADJ
ftr-435	3278	15	circuits	circuit	NOUN
ftr-435	3278	16	�	�	NOUN
ftr-435	3278	17	)	)	PUNCT
ftr-435	3278	18	.	.	PUNCT
ftr-435	3279	1	as	as	SCONJ
ftr-435	3279	2	noted	note	VERB
ftr-435	3279	3	above	above	ADV
ftr-435	3279	4	,	,	PUNCT
ftr-435	3279	5	both	both	CCONJ
ftr-435	3279	6	the	the	DET
ftr-435	3279	7	seventh	seventh	ADJ
ftr-435	3279	8	and	and	CCONJ
ftr-435	3279	9	eleventh	eleventh	ADJ
ftr-435	3279	10	circuits	circuit	NOUN
ftr-435	3279	11	held	hold	VERB
ftr-435	3279	12	that	that	SCONJ
ftr-435	3279	13	the	the	DET
ftr-435	3279	14	irs	irs	PROPN
ftr-435	3279	15	has	have	VERB
ftr-435	3279	16	the	the	DET
ftr-435	3279	17	authority	authority	NOUN
ftr-435	3279	18	to	to	PART
ftr-435	3279	19	use	use	VERB
ftr-435	3279	20	the	the	DET
ftr-435	3279	21	aggregate	aggregate	ADJ
ftr-435	3279	22	method	method	NOUN
ftr-435	3279	23	with	with	ADP
ftr-435	3279	24	respect	respect	NOUN
ftr-435	3279	25	to	to	ADP
ftr-435	3279	26	unreported	unreported	ADJ
ftr-435	3279	27	tip	tip	NOUN
ftr-435	3279	28	income	income	NOUN
ftr-435	3279	29	without	without	ADP
ftr-435	3279	30	determining	determine	VERB
ftr-435	3279	31	the	the	DET
ftr-435	3279	32	under	under	NOUN
ftr-435	3279	33	-	-	PUNCT
ftr-435	3279	34	reporting	reporting	NOUN
ftr-435	3279	35	by	by	ADP
ftr-435	3279	36	individual	individual	ADJ
ftr-435	3279	37	784	784	NUM
ftr-435	3279	38	florida	florida	PROPN
ftr-435	3279	39	tax	tax	NOUN
ftr-435	3279	40	review	review	NOUN
ftr-435	3279	41	[	[	X
ftr-435	3279	42	vol.5	vol.5	ADV
ftr-435	3279	43	:	:	PUNCT
ftr-435	3279	44	si	si	PROPN
ftr-435	3279	45	employees	employee	NOUN
ftr-435	3279	46	and	and	CCONJ
ftr-435	3279	47	crediting	credit	VERB
ftr-435	3279	48	their	their	PRON
ftr-435	3279	49	wage	wage	NOUN
ftr-435	3279	50	history	history	NOUN
ftr-435	3279	51	accounts	account	NOUN
ftr-435	3279	52	.	.	PUNCT
ftr-435	3280	1	see	see	VERB
ftr-435	3280	2	330	330	NUM
ftr-435	3280	3	west	west	PROPN
ftr-435	3280	4	hubbard	hubbard	PROPN
ftr-435	3280	5	restaurant	restaurant	NOUN
ftr-435	3280	6	,	,	PUNCT
ftr-435	3280	7	203	203	NUM
ftr-435	3280	8	f.3d	f.3d	NUM
ftr-435	3280	9	at	at	ADP
ftr-435	3280	10	994	994	NUM
ftr-435	3280	11	,	,	PUNCT
ftr-435	3280	12	997	997	NUM
ftr-435	3280	13	;	;	PUNCT
ftr-435	3280	14	morrison	morrison	PROPN
ftr-435	3280	15	restaurants	restaurant	NOUN
ftr-435	3280	16	,	,	PUNCT
ftr-435	3280	17	118	118	NUM
ftr-435	3280	18	f.3d	f.3d	NUM
ftr-435	3280	19	at	at	ADP
ftr-435	3280	20	1529	1529	NUM
ftr-435	3280	21	-	-	SYM
ftr-435	3280	22	30	30	NUM
ftr-435	3280	23	.	.	PUNCT
ftr-435	3281	1	although	although	SCONJ
ftr-435	3281	2	the	the	DET
ftr-435	3281	3	majority	majority	NOUN
ftr-435	3281	4	agrees	agree	VERB
ftr-435	3281	5	that	that	SCONJ
ftr-435	3281	6	the	the	DET
ftr-435	3281	7	irs	irs	PROPN
ftr-435	3281	8	need	need	AUX
ftr-435	3281	9	not	not	PART
ftr-435	3281	10	assess	assess	VERB
ftr-435	3281	11	the	the	DET
ftr-435	3281	12	employees	employee	NOUN
ftr-435	3281	13	in	in	ADP
ftr-435	3281	14	order	order	NOUN
ftr-435	3281	15	to	to	PART
ftr-435	3281	16	assess	assess	VERB
ftr-435	3281	17	the	the	DET
ftr-435	3281	18	employer	employer	NOUN
ftr-435	3281	19	,	,	PUNCT
ftr-435	3281	20	the	the	DET
ftr-435	3281	21	majority	majority	NOUN
ftr-435	3281	22	concludes	conclude	VERB
ftr-435	3281	23	that	that	SCONJ
ftr-435	3281	24	the	the	DET
ftr-435	3281	25	irs	irs	PROPN
ftr-435	3281	26	may	may	AUX
ftr-435	3281	27	not	not	PART
ftr-435	3281	28	rely	rely	VERB
ftr-435	3281	29	on	on	ADP
ftr-435	3281	30	the	the	DET
ftr-435	3281	31	aggregate	aggregate	ADJ
ftr-435	3281	32	method	method	NOUN
ftr-435	3281	33	and	and	CCONJ
ftr-435	3281	34	must	must	AUX
ftr-435	3281	35	audit	audit	VERB
ftr-435	3281	36	the	the	DET
ftr-435	3281	37	employees	employee	NOUN
ftr-435	3281	38	.	.	PUNCT
ftr-435	3282	1	see	see	VERB
ftr-435	3282	2	maj	maj	PROPN
ftr-435	3282	3	.	.	PROPN
ftr-435	3282	4	op	op	NOUN
ftr-435	3282	5	.	.	PUNCT
ftr-435	3283	1	at	at	ADP
ftr-435	3283	2	2892	2892	NUM
ftr-435	3283	3	&	&	CCONJ
ftr-435	3283	4	n.9	n.9	ADV
ftr-435	3283	5	.	.	PUNCT
ftr-435	3284	1	requiring	require	VERB
ftr-435	3284	2	an	an	DET
ftr-435	3284	3	audit	audit	NOUN
ftr-435	3284	4	is	be	AUX
ftr-435	3284	5	simply	simply	ADV
ftr-435	3284	6	another	another	DET
ftr-435	3284	7	way	way	NOUN
ftr-435	3284	8	of	of	ADP
ftr-435	3284	9	saying	say	VERB
ftr-435	3284	10	that	that	SCONJ
ftr-435	3284	11	the	the	DET
ftr-435	3284	12	irs	irs	PROPN
ftr-435	3284	13	can	can	AUX
ftr-435	3284	14	not	not	PART
ftr-435	3284	15	estimate	estimate	VERB
ftr-435	3284	16	and	and	CCONJ
ftr-435	3284	17	that	that	SCONJ
ftr-435	3284	18	the	the	DET
ftr-435	3284	19	only	only	ADJ
ftr-435	3284	20	way	way	NOUN
ftr-435	3284	21	the	the	DET
ftr-435	3284	22	irs	irs	PROPN
ftr-435	3284	23	can	can	AUX
ftr-435	3284	24	assess	assess	VERB
ftr-435	3284	25	taxes	taxis	NOUN
ftr-435	3284	26	on	on	ADP
ftr-435	3284	27	unreported	unreported	ADJ
ftr-435	3284	28	or	or	CCONJ
ftr-435	3284	29	under	under	ADV
ftr-435	3284	30	-	-	PUNCT
ftr-435	3284	31	reported	report	VERB
ftr-435	3284	32	tips	tip	NOUN
ftr-435	3284	33	is	be	AUX
ftr-435	3284	34	to	to	PART
ftr-435	3284	35	undertake	undertake	VERB
ftr-435	3284	36	an	an	DET
ftr-435	3284	37	individual	individual	ADJ
ftr-435	3284	38	accounting	accounting	NOUN
ftr-435	3284	39	of	of	ADP
ftr-435	3284	40	employees	employee	NOUN
ftr-435	3284	41	.	.	PUNCT
ftr-435	3285	1	this	this	DET
ftr-435	3285	2	view	view	NOUN
ftr-435	3285	3	can	can	AUX
ftr-435	3285	4	hardly	hardly	ADV
ftr-435	3285	5	be	be	AUX
ftr-435	3285	6	viewed	view	VERB
ftr-435	3285	7	as	as	ADP
ftr-435	3285	8	�	�	NOUN
ftr-435	3285	9	entirely	entirely	ADV
ftr-435	3285	10	consistent	consistent	ADJ
ftr-435	3285	11	�	�	NOUN
ftr-435	3285	12	with	with	ADP
ftr-435	3285	13	that	that	PRON
ftr-435	3285	14	of	of	ADP
ftr-435	3285	15	the	the	DET
ftr-435	3285	16	seventh	seventh	ADJ
ftr-435	3285	17	and	and	CCONJ
ftr-435	3285	18	eleventh	eleventh	ADJ
ftr-435	3285	19	circuits	circuit	NOUN
ftr-435	3285	20	.	.	PUNCT
ftr-435	3286	1	the	the	DET
ftr-435	3286	2	irs	irs	PROPN
ftr-435	3286	3	�	�	PROPN
ftr-435	3286	4	s	s	PART
ftr-435	3286	5	authority	authority	NOUN
ftr-435	3286	6	to	to	PART
ftr-435	3286	7	use	use	VERB
ftr-435	3286	8	the	the	DET
ftr-435	3286	9	aggregate	aggregate	ADJ
ftr-435	3286	10	method	method	NOUN
ftr-435	3286	11	was	be	AUX
ftr-435	3286	12	at	at	ADP
ftr-435	3286	13	the	the	DET
ftr-435	3286	14	heart	heart	NOUN
ftr-435	3286	15	of	of	ADP
ftr-435	3286	16	the	the	DET
ftr-435	3286	17	cases	case	NOUN
ftr-435	3286	18	in	in	ADP
ftr-435	3286	19	those	those	DET
ftr-435	3286	20	circuits	circuit	NOUN
ftr-435	3286	21	.	.	PUNCT
ftr-435	3287	1	the	the	DET
ftr-435	3287	2	majority	majority	PROPN
ftr-435	3287	3	�	�	PROPN
ftr-435	3287	4	s	s	PART
ftr-435	3287	5	recharacterization	recharacterization	NOUN
ftr-435	3287	6	can	can	AUX
ftr-435	3287	7	only	only	ADV
ftr-435	3287	8	pretend	pretend	VERB
ftr-435	3287	9	consistency	consistency	NOUN
ftr-435	3287	10	with	with	ADP
ftr-435	3287	11	these	these	DET
ftr-435	3287	12	cases	case	NOUN
ftr-435	3287	13	.	.	PUNCT
ftr-435	3288	1	a.	a.	PROPN
ftr-435	3288	2	supreme	supreme	PROPN
ftr-435	3288	3	court	court	PROPN
ftr-435	3288	4	reverses	reverse	VERB
ftr-435	3288	5	seventh	seventh	ADJ
ftr-435	3288	6	circuit	circuit	NOUN
ftr-435	3288	7	and	and	CCONJ
ftr-435	3288	8	upholds	uphold	VERB
ftr-435	3288	9	the	the	DET
ftr-435	3288	10	irs	irs	PROPN
ftr-435	3288	11	.	.	PUNCT
ftr-435	3289	1	united	united	PROPN
ftr-435	3289	2	states	states	PROPN
ftr-435	3289	3	v.	v.	ADP
ftr-435	3289	4	fior	fior	PROPN
ftr-435	3289	5	d	d	PROPN
ftr-435	3289	6	�	�	PROPN
ftr-435	3289	7	italia	italia	PROPN
ftr-435	3289	8	,	,	PUNCT
ftr-435	3289	9	inc	inc	PROPN
ftr-435	3289	10	.	.	PROPN
ftr-435	3289	11	,	,	PUNCT
ftr-435	3289	12	122	122	NUM
ftr-435	3289	13	s.	s.	PROPN
ftr-435	3289	14	ct	ct	PROPN
ftr-435	3289	15	.	.	PROPN
ftr-435	3289	16	2117	2117	NUM
ftr-435	3289	17	,	,	PUNCT
ftr-435	3289	18	89	89	NUM
ftr-435	3289	19	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3289	20	2883	2883	NUM
ftr-435	3289	21	,	,	PUNCT
ftr-435	3289	22	2002	2002	NUM
ftr-435	3289	23	-	-	SYM
ftr-435	3289	24	2	2	NUM
ftr-435	3289	25	u.s.t.c	u.s.t.c	PROPN
ftr-435	3289	26	.	.	PUNCT
ftr-435	3289	27	¶50,459	¶50,459	NOUN
ftr-435	3289	28	(	(	PUNCT
ftr-435	3289	29	6/17/02	6/17/02	NUM
ftr-435	3289	30	)	)	PUNCT
ftr-435	3289	31	(	(	PUNCT
ftr-435	3289	32	6	6	NUM
ftr-435	3289	33	-	-	SYM
ftr-435	3289	34	3	3	NUM
ftr-435	3289	35	)	)	PUNCT
ftr-435	3289	36	.	.	PUNCT
ftr-435	3290	1	the	the	DET
ftr-435	3290	2	court	court	NOUN
ftr-435	3290	3	held	hold	VERB
ftr-435	3290	4	that	that	SCONJ
ftr-435	3290	5	the	the	DET
ftr-435	3290	6	irs	irs	PROPN
ftr-435	3290	7	has	have	VERB
ftr-435	3290	8	broad	broad	ADJ
ftr-435	3290	9	power	power	NOUN
ftr-435	3290	10	under	under	ADP
ftr-435	3290	11	§	§	PROPN
ftr-435	3290	12	6201(a	6201(a	PRON
ftr-435	3290	13	)	)	PUNCT
ftr-435	3290	14	to	to	PART
ftr-435	3290	15	determine	determine	VERB
ftr-435	3290	16	the	the	DET
ftr-435	3290	17	method	method	NOUN
ftr-435	3290	18	it	it	PRON
ftr-435	3290	19	uses	use	VERB
ftr-435	3290	20	to	to	PART
ftr-435	3290	21	make	make	VERB
ftr-435	3290	22	assessments	assessment	NOUN
ftr-435	3290	23	,	,	PUNCT
ftr-435	3290	24	and	and	CCONJ
ftr-435	3290	25	that	that	SCONJ
ftr-435	3290	26	its	its	PRON
ftr-435	3290	27	use	use	NOUN
ftr-435	3290	28	of	of	ADP
ftr-435	3290	29	the	the	DET
ftr-435	3290	30	�	�	PROPN
ftr-435	3290	31	aggregate	aggregate	NOUN
ftr-435	3290	32	estimation	estimation	NOUN
ftr-435	3290	33	method	method	NOUN
ftr-435	3290	34	�	�	PROPN
ftr-435	3290	35	to	to	PART
ftr-435	3290	36	determine	determine	VERB
ftr-435	3290	37	the	the	DET
ftr-435	3290	38	total	total	ADJ
ftr-435	3290	39	amount	amount	NOUN
ftr-435	3290	40	of	of	ADP
ftr-435	3290	41	tip	tip	NOUN
ftr-435	3290	42	income	income	NOUN
ftr-435	3290	43	upon	upon	SCONJ
ftr-435	3290	44	which	which	PRON
ftr-435	3290	45	to	to	PART
ftr-435	3290	46	base	base	VERB
ftr-435	3290	47	an	an	DET
ftr-435	3290	48	assessment	assessment	NOUN
ftr-435	3290	49	of	of	ADP
ftr-435	3290	50	fica	fica	PROPN
ftr-435	3290	51	taxes	taxis	NOUN
ftr-435	3290	52	on	on	ADP
ftr-435	3290	53	an	an	DET
ftr-435	3290	54	employer	employer	NOUN
ftr-435	3290	55	is	be	AUX
ftr-435	3290	56	reasonable	reasonable	ADJ
ftr-435	3290	57	in	in	ADP
ftr-435	3290	58	light	light	NOUN
ftr-435	3290	59	of	of	ADP
ftr-435	3290	60	the	the	DET
ftr-435	3290	61	employer	employer	NOUN
ftr-435	3290	62	�	�	PROPN
ftr-435	3290	63	s	s	PART
ftr-435	3290	64	stipulation	stipulation	NOUN
ftr-435	3290	65	of	of	ADP
ftr-435	3290	66	the	the	DET
ftr-435	3290	67	accuracy	accuracy	NOUN
ftr-435	3290	68	of	of	ADP
ftr-435	3290	69	the	the	DET
ftr-435	3290	70	calculation	calculation	NOUN
ftr-435	3290	71	.	.	PUNCT
ftr-435	3291	1	the	the	DET
ftr-435	3291	2	method	method	NOUN
ftr-435	3291	3	used	use	VERB
ftr-435	3291	4	was	be	AUX
ftr-435	3291	5	an	an	DET
ftr-435	3291	6	amount	amount	NOUN
ftr-435	3291	7	based	base	VERB
ftr-435	3291	8	upon	upon	SCONJ
ftr-435	3291	9	a	a	DET
ftr-435	3291	10	percentage	percentage	NOUN
ftr-435	3291	11	of	of	ADP
ftr-435	3291	12	total	total	ADJ
ftr-435	3291	13	restaurant	restaurant	NOUN
ftr-435	3291	14	checks	check	NOUN
ftr-435	3291	15	(	(	PUNCT
ftr-435	3291	16	extrapolated	extrapolate	VERB
ftr-435	3291	17	from	from	ADP
ftr-435	3291	18	the	the	DET
ftr-435	3291	19	percentage	percentage	NOUN
ftr-435	3291	20	of	of	ADP
ftr-435	3291	21	tips	tip	NOUN
ftr-435	3291	22	on	on	ADP
ftr-435	3291	23	restaurant	restaurant	NOUN
ftr-435	3291	24	checks	check	NOUN
ftr-435	3291	25	paid	pay	VERB
ftr-435	3291	26	with	with	ADP
ftr-435	3291	27	credit	credit	NOUN
ftr-435	3291	28	cards	card	NOUN
ftr-435	3291	29	)	)	PUNCT
ftr-435	3291	30	minus	minus	CCONJ
ftr-435	3291	31	the	the	DET
ftr-435	3291	32	tip	tip	NOUN
ftr-435	3291	33	income	income	NOUN
ftr-435	3291	34	reported	report	VERB
ftr-435	3291	35	by	by	ADP
ftr-435	3291	36	each	each	DET
ftr-435	3291	37	employee	employee	NOUN
ftr-435	3291	38	to	to	ADP
ftr-435	3291	39	the	the	DET
ftr-435	3291	40	restaurant	restaurant	NOUN
ftr-435	3291	41	owner	owner	NOUN
ftr-435	3291	42	.	.	PUNCT
ftr-435	3292	1	3	3	X
ftr-435	3292	2	.	.	X
ftr-435	3292	3	tax	tax	NOUN
ftr-435	3292	4	court	court	NOUN
ftr-435	3292	5	exercises	exercise	VERB
ftr-435	3292	6	its	its	PRON
ftr-435	3292	7	new	new	ADJ
ftr-435	3292	8	worker	worker	NOUN
ftr-435	3292	9	classification	classification	NOUN
ftr-435	3292	10	jurisdiction	jurisdiction	NOUN
ftr-435	3292	11	.	.	PUNCT
ftr-435	3293	1	neely	neely	PROPN
ftr-435	3293	2	v.	v.	PROPN
ftr-435	3293	3	commissioner	commissioner	PROPN
ftr-435	3293	4	,	,	PUNCT
ftr-435	3293	5	115	115	NUM
ftr-435	3293	6	t.c	t.c	PROPN
ftr-435	3293	7	.	.	PROPN
ftr-435	3293	8	287	287	NUM
ftr-435	3293	9	(	(	PUNCT
ftr-435	3293	10	9/27/00	9/27/00	NUM
ftr-435	3293	11	)	)	PUNCT
ftr-435	3293	12	.	.	PUNCT
ftr-435	3294	1	the	the	DET
ftr-435	3294	2	tax	tax	NOUN
ftr-435	3294	3	court	court	NOUN
ftr-435	3294	4	(	(	PUNCT
ftr-435	3294	5	judge	judge	PROPN
ftr-435	3294	6	vasquez	vasquez	PROPN
ftr-435	3294	7	)	)	PUNCT
ftr-435	3294	8	decided	decide	VERB
ftr-435	3294	9	that	that	SCONJ
ftr-435	3294	10	it	it	PRON
ftr-435	3294	11	has	have	VERB
ftr-435	3294	12	jurisdiction	jurisdiction	NOUN
ftr-435	3294	13	under	under	ADP
ftr-435	3294	14	its	its	PRON
ftr-435	3294	15	new	new	ADJ
ftr-435	3294	16	§	§	PROPN
ftr-435	3294	17	7436	7436	NUM
ftr-435	3294	18	�	�	PROPN
ftr-435	3294	19	worker	worker	NOUN
ftr-435	3294	20	classification	classification	NOUN
ftr-435	3294	21	�	�	PROPN
ftr-435	3294	22	jurisdiction	jurisdiction	NOUN
ftr-435	3294	23	to	to	PART
ftr-435	3294	24	decide	decide	VERB
ftr-435	3294	25	(	(	PUNCT
ftr-435	3294	26	in	in	ADP
ftr-435	3294	27	the	the	DET
ftr-435	3294	28	context	context	NOUN
ftr-435	3294	29	of	of	ADP
ftr-435	3294	30	the	the	DET
ftr-435	3294	31	case	case	NOUN
ftr-435	3294	32	)	)	PUNCT
ftr-435	3294	33	whether	whether	SCONJ
ftr-435	3294	34	the	the	DET
ftr-435	3294	35	irs	irs	PROPN
ftr-435	3294	36	is	be	AUX
ftr-435	3294	37	barred	bar	VERB
ftr-435	3294	38	by	by	ADP
ftr-435	3294	39	the	the	DET
ftr-435	3294	40	§	§	PROPN
ftr-435	3294	41	6501	6501	NUM
ftr-435	3294	42	statute	statute	NOUN
ftr-435	3294	43	of	of	ADP
ftr-435	3294	44	limitations	limitation	NOUN
ftr-435	3294	45	from	from	ADP
ftr-435	3294	46	assessing	assess	VERB
ftr-435	3294	47	a	a	DET
ftr-435	3294	48	deficiency	deficiency	NOUN
ftr-435	3294	49	based	base	VERB
ftr-435	3294	50	upon	upon	SCONJ
ftr-435	3294	51	worker	worker	NOUN
ftr-435	3294	52	classification	classification	NOUN
ftr-435	3294	53	because	because	SCONJ
ftr-435	3294	54	the	the	DET
ftr-435	3294	55	statute	statute	NOUN
ftr-435	3294	56	of	of	ADP
ftr-435	3294	57	limitations	limitation	NOUN
ftr-435	3294	58	is	be	AUX
ftr-435	3294	59	an	an	DET
ftr-435	3294	60	affirmative	affirmative	ADJ
ftr-435	3294	61	defense	defense	NOUN
ftr-435	3294	62	.	.	PUNCT
ftr-435	3295	1	a.	a.	PROPN
ftr-435	3295	2	neely	neely	PROPN
ftr-435	3295	3	v.	v.	PROPN
ftr-435	3295	4	commissioner	commissioner	PROPN
ftr-435	3295	5	,	,	PUNCT
ftr-435	3295	6	116	116	NUM
ftr-435	3295	7	t.c	t.c	PROPN
ftr-435	3295	8	.	.	PROPN
ftr-435	3295	9	79	79	NUM
ftr-435	3295	10	(	(	PUNCT
ftr-435	3295	11	2/13/01	2/13/01	NUM
ftr-435	3295	12	)	)	PUNCT
ftr-435	3295	13	.	.	PUNCT
ftr-435	3296	1	in	in	ADP
ftr-435	3296	2	exercising	exercise	VERB
ftr-435	3296	3	its	its	PRON
ftr-435	3296	4	jurisdiction	jurisdiction	NOUN
ftr-435	3296	5	over	over	ADP
ftr-435	3296	6	worker	worker	NOUN
ftr-435	3296	7	classification	classification	NOUN
ftr-435	3296	8	cases	case	NOUN
ftr-435	3296	9	under	under	ADP
ftr-435	3296	10	§	§	PROPN
ftr-435	3296	11	7436	7436	NUM
ftr-435	3296	12	pursuant	pursuant	NOUN
ftr-435	3296	13	to	to	ADP
ftr-435	3296	14	neely	neely	PROPN
ftr-435	3296	15	v.	v.	PROPN
ftr-435	3296	16	commissioner	commissioner	PROPN
ftr-435	3296	17	,	,	PUNCT
ftr-435	3296	18	115	115	NUM
ftr-435	3296	19	t.c	t.c	PROPN
ftr-435	3296	20	.	.	PROPN
ftr-435	3296	21	287	287	NUM
ftr-435	3296	22	(	(	PUNCT
ftr-435	3296	23	2000	2000	NUM
ftr-435	3296	24	)	)	PUNCT
ftr-435	3296	25	,	,	PUNCT
ftr-435	3296	26	the	the	DET
ftr-435	3296	27	tax	tax	NOUN
ftr-435	3296	28	court	court	NOUN
ftr-435	3296	29	held	hold	VERB
ftr-435	3296	30	that	that	SCONJ
ftr-435	3296	31	the	the	DET
ftr-435	3296	32	commissioner	commissioner	NOUN
ftr-435	3296	33	was	be	AUX
ftr-435	3296	34	barred	bar	VERB
ftr-435	3296	35	from	from	ADP
ftr-435	3296	36	assessing	assess	VERB
ftr-435	3296	37	additional	additional	ADJ
ftr-435	3296	38	employment	employment	NOUN
ftr-435	3296	39	taxes	taxis	NOUN
ftr-435	3296	40	by	by	ADP
ftr-435	3296	41	the	the	DET
ftr-435	3296	42	three	three	NUM
ftr-435	3296	43	-	-	PUNCT
ftr-435	3296	44	year	year	NOUN
ftr-435	3296	45	statute	statute	NOUN
ftr-435	3296	46	of	of	ADP
ftr-435	3296	47	limitations	limitation	NOUN
ftr-435	3296	48	under	under	ADP
ftr-435	3296	49	in	in	ADP
ftr-435	3296	50	§	§	PROPN
ftr-435	3296	51	6501(a	6501(a	NOUN
ftr-435	3296	52	)	)	PUNCT
ftr-435	3296	53	because	because	SCONJ
ftr-435	3296	54	the	the	DET
ftr-435	3296	55	elements	element	NOUN
ftr-435	3296	56	of	of	ADP
ftr-435	3296	57	2002	2002	NUM
ftr-435	3296	58	]	]	PUNCT
ftr-435	3296	59	recent	recent	ADJ
ftr-435	3296	60	developments	development	NOUN
ftr-435	3296	61	in	in	ADP
ftr-435	3296	62	federal	federal	ADJ
ftr-435	3296	63	income	income	NOUN
ftr-435	3296	64	taxation	taxation	NOUN
ftr-435	3296	65	785	785	NUM
ftr-435	3296	66	fraud	fraud	NOUN
ftr-435	3296	67	were	be	AUX
ftr-435	3296	68	not	not	PART
ftr-435	3296	69	present	present	ADJ
ftr-435	3296	70	.	.	PUNCT
ftr-435	3297	1	the	the	DET
ftr-435	3297	2	court	court	NOUN
ftr-435	3297	3	(	(	PUNCT
ftr-435	3297	4	judge	judge	PROPN
ftr-435	3297	5	vasquez	vasquez	PROPN
ftr-435	3297	6	)	)	PUNCT
ftr-435	3297	7	rejected	reject	VERB
ftr-435	3297	8	the	the	DET
ftr-435	3297	9	commissioner	commissioner	NOUN
ftr-435	3297	10	�	�	NOUN
ftr-435	3297	11	s	s	PART
ftr-435	3297	12	argument	argument	NOUN
ftr-435	3297	13	that	that	SCONJ
ftr-435	3297	14	the	the	DET
ftr-435	3297	15	failure	failure	NOUN
ftr-435	3297	16	of	of	ADP
ftr-435	3297	17	taxpayer	taxpayer	PROPN
ftr-435	3297	18	�	�	PROPN
ftr-435	3297	19	s	s	PART
ftr-435	3297	20	air	air	NOUN
ftr-435	3297	21	conditioning	conditioning	NOUN
ftr-435	3297	22	contracting	contracting	NOUN
ftr-435	3297	23	business	business	NOUN
ftr-435	3297	24	to	to	PART
ftr-435	3297	25	report	report	VERB
ftr-435	3297	26	as	as	ADP
ftr-435	3297	27	wages	wage	NOUN
ftr-435	3297	28	and	and	CCONJ
ftr-435	3297	29	pay	pay	VERB
ftr-435	3297	30	employment	employment	NOUN
ftr-435	3297	31	taxes	taxis	NOUN
ftr-435	3297	32	with	with	ADP
ftr-435	3297	33	respect	respect	NOUN
ftr-435	3297	34	to	to	ADP
ftr-435	3297	35	cash	cash	NOUN
ftr-435	3297	36	payments	payment	NOUN
ftr-435	3297	37	to	to	ADP
ftr-435	3297	38	three	three	NUM
ftr-435	3297	39	workers	worker	NOUN
ftr-435	3297	40	who	who	PRON
ftr-435	3297	41	demanded	demand	VERB
ftr-435	3297	42	to	to	PART
ftr-435	3297	43	be	be	AUX
ftr-435	3297	44	paid	pay	VERB
ftr-435	3297	45	in	in	ADP
ftr-435	3297	46	cash	cash	NOUN
ftr-435	3297	47	was	be	AUX
ftr-435	3297	48	fraudulent	fraudulent	ADJ
ftr-435	3297	49	.	.	PUNCT
ftr-435	3298	1	the	the	DET
ftr-435	3298	2	elements	element	NOUN
ftr-435	3298	3	of	of	ADP
ftr-435	3298	4	fraud	fraud	NOUN
ftr-435	3298	5	are	be	AUX
ftr-435	3298	6	the	the	DET
ftr-435	3298	7	same	same	ADJ
ftr-435	3298	8	in	in	ADP
ftr-435	3298	9	an	an	DET
ftr-435	3298	10	employment	employment	NOUN
ftr-435	3298	11	tax	tax	NOUN
ftr-435	3298	12	case	case	NOUN
ftr-435	3298	13	as	as	ADP
ftr-435	3298	14	in	in	ADP
ftr-435	3298	15	the	the	DET
ftr-435	3298	16	income	income	NOUN
ftr-435	3298	17	,	,	PUNCT
ftr-435	3298	18	estate	estate	NOUN
ftr-435	3298	19	and	and	CCONJ
ftr-435	3298	20	gift	gift	NOUN
ftr-435	3298	21	tax	tax	NOUN
ftr-435	3298	22	context	context	NOUN
ftr-435	3298	23	.	.	PUNCT
ftr-435	3299	1	taxpayer	taxpayer	NOUN
ftr-435	3299	2	filed	file	VERB
ftr-435	3299	3	forms-1099	forms-1099	VERB
ftr-435	3299	4	with	with	ADP
ftr-435	3299	5	respect	respect	NOUN
ftr-435	3299	6	to	to	ADP
ftr-435	3299	7	the	the	DET
ftr-435	3299	8	workers	worker	NOUN
ftr-435	3299	9	,	,	PUNCT
ftr-435	3299	10	who	who	PRON
ftr-435	3299	11	were	be	AUX
ftr-435	3299	12	not	not	PART
ftr-435	3299	13	regular	regular	ADJ
ftr-435	3299	14	workers	worker	NOUN
ftr-435	3299	15	but	but	CCONJ
ftr-435	3299	16	were	be	AUX
ftr-435	3299	17	hired	hire	VERB
ftr-435	3299	18	by	by	ADP
ftr-435	3299	19	foremen	foreman	NOUN
ftr-435	3299	20	at	at	ADP
ftr-435	3299	21	the	the	DET
ftr-435	3299	22	jobsites	jobsite	NOUN
ftr-435	3299	23	,	,	PUNCT
ftr-435	3299	24	to	to	PART
ftr-435	3299	25	which	which	PRON
ftr-435	3299	26	they	they	PRON
ftr-435	3299	27	reported	report	VERB
ftr-435	3299	28	directly	directly	ADV
ftr-435	3299	29	for	for	ADP
ftr-435	3299	30	work	work	NOUN
ftr-435	3299	31	,	,	PUNCT
ftr-435	3299	32	honestly	honestly	ADV
ftr-435	3299	33	believed	believe	VERB
ftr-435	3299	34	the	the	DET
ftr-435	3299	35	workers	worker	NOUN
ftr-435	3299	36	to	to	PART
ftr-435	3299	37	be	be	AUX
ftr-435	3299	38	�	�	NOUN
ftr-435	3299	39	independent	independent	ADJ
ftr-435	3299	40	contractors	contractor	NOUN
ftr-435	3299	41	,	,	PUNCT
ftr-435	3299	42	�	�	PROPN
ftr-435	3299	43	and	and	CCONJ
ftr-435	3299	44	fully	fully	ADV
ftr-435	3299	45	cooperated	cooperate	VERB
ftr-435	3299	46	with	with	ADP
ftr-435	3299	47	the	the	DET
ftr-435	3299	48	revenue	revenue	NOUN
ftr-435	3299	49	agent	agent	NOUN
ftr-435	3299	50	assigned	assign	VERB
ftr-435	3299	51	to	to	ADP
ftr-435	3299	52	the	the	DET
ftr-435	3299	53	case	case	NOUN
ftr-435	3299	54	.	.	PUNCT
ftr-435	3300	1	4	4	X
ftr-435	3300	2	.	.	X
ftr-435	3300	3	the	the	DET
ftr-435	3300	4	scheme	scheme	NOUN
ftr-435	3300	5	worked	work	VERB
ftr-435	3300	6	until	until	SCONJ
ftr-435	3300	7	a	a	DET
ftr-435	3300	8	labor	labor	NOUN
ftr-435	3300	9	dispute	dispute	NOUN
ftr-435	3300	10	arose	arise	VERB
ftr-435	3300	11	.	.	PUNCT
ftr-435	3301	1	united	united	PROPN
ftr-435	3301	2	states	states	PROPN
ftr-435	3301	3	v.	v.	PROPN
ftr-435	3301	4	kontny	kontny	PROPN
ftr-435	3301	5	,	,	PUNCT
ftr-435	3301	6	238	238	NUM
ftr-435	3301	7	f.3d	f.3d	NUM
ftr-435	3301	8	815	815	NUM
ftr-435	3301	9	,	,	PUNCT
ftr-435	3301	10	2001	2001	NUM
ftr-435	3301	11	-	-	SYM
ftr-435	3301	12	1	1	NUM
ftr-435	3301	13	u.s.t.c	u.s.t.c	PROPN
ftr-435	3301	14	.	.	PROPN
ftr-435	3302	1	¶	¶	PROPN
ftr-435	3302	2	50,197	50,197	NUM
ftr-435	3302	3	,	,	PUNCT
ftr-435	3302	4	87	87	NUM
ftr-435	3302	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3302	6	390	390	NUM
ftr-435	3302	7	(	(	PUNCT
ftr-435	3302	8	7th	7th	ADJ
ftr-435	3302	9	cir	cir	NOUN
ftr-435	3302	10	.	.	PUNCT
ftr-435	3302	11	1/4/01	1/4/01	NUM
ftr-435	3302	12	)	)	PUNCT
ftr-435	3302	13	,	,	PUNCT
ftr-435	3302	14	cert	cert	PROPN
ftr-435	3302	15	.	.	PUNCT
ftr-435	3303	1	denied	deny	VERB
ftr-435	3303	2	,	,	PUNCT
ftr-435	3303	3	532	532	NUM
ftr-435	3303	4	u.s	u.s	PROPN
ftr-435	3303	5	.	.	PROPN
ftr-435	3303	6	1022	1022	NUM
ftr-435	3303	7	(	(	PUNCT
ftr-435	3303	8	2001	2001	NUM
ftr-435	3303	9	)	)	PUNCT
ftr-435	3303	10	.	.	PUNCT
ftr-435	3304	1	judge	judge	NOUN
ftr-435	3304	2	posner	posner	PROPN
ftr-435	3304	3	upheld	uphold	VERB
ftr-435	3304	4	a	a	DET
ftr-435	3304	5	criminal	criminal	ADJ
ftr-435	3304	6	conviction	conviction	NOUN
ftr-435	3304	7	and	and	CCONJ
ftr-435	3304	8	sentencing	sentencing	NOUN
ftr-435	3304	9	for	for	ADP
ftr-435	3304	10	fraudulent	fraudulent	ADJ
ftr-435	3304	11	nonpayment	nonpayment	NOUN
ftr-435	3304	12	of	of	ADP
ftr-435	3304	13	payroll	payroll	NOUN
ftr-435	3304	14	taxes	taxis	NOUN
ftr-435	3304	15	.	.	PUNCT
ftr-435	3305	1	kontny	kontny	PROPN
ftr-435	3305	2	thought	think	VERB
ftr-435	3305	3	he	he	PRON
ftr-435	3305	4	could	could	AUX
ftr-435	3305	5	beat	beat	VERB
ftr-435	3305	6	both	both	CCONJ
ftr-435	3305	7	the	the	DET
ftr-435	3305	8	fair	fair	ADJ
ftr-435	3305	9	labor	labor	NOUN
ftr-435	3305	10	standards	standard	NOUN
ftr-435	3305	11	act	act	VERB
ftr-435	3305	12	and	and	CCONJ
ftr-435	3305	13	the	the	DET
ftr-435	3305	14	irc	irc	NOUN
ftr-435	3305	15	by	by	ADP
ftr-435	3305	16	not	not	PART
ftr-435	3305	17	paying	pay	VERB
ftr-435	3305	18	time	time	NOUN
ftr-435	3305	19	-	-	PUNCT
ftr-435	3305	20	and	and	CCONJ
ftr-435	3305	21	-	-	PUNCT
ftr-435	3305	22	a	a	DET
ftr-435	3305	23	-	-	PUNCT
ftr-435	3305	24	half	half	NOUN
ftr-435	3305	25	for	for	ADP
ftr-435	3305	26	overtime	overtime	NOUN
ftr-435	3305	27	but	but	CCONJ
ftr-435	3305	28	just	just	ADV
ftr-435	3305	29	not	not	PART
ftr-435	3305	30	reporting	report	VERB
ftr-435	3305	31	or	or	CCONJ
ftr-435	3305	32	withholding	withhold	VERB
ftr-435	3305	33	on	on	ADP
ftr-435	3305	34	straight	straight	ADJ
ftr-435	3305	35	-	-	PUNCT
ftr-435	3305	36	time	time	NOUN
ftr-435	3305	37	pay	pay	NOUN
ftr-435	3305	38	for	for	ADP
ftr-435	3305	39	overtime	overtime	NOUN
ftr-435	3305	40	hours	hour	NOUN
ftr-435	3305	41	.	.	PUNCT
ftr-435	3306	1	5	5	X
ftr-435	3306	2	.	.	X
ftr-435	3306	3	yer	yer	NOUN
ftr-435	3306	4	out	out	ADP
ftr-435	3306	5	!	!	PUNCT
ftr-435	3306	6	!	!	PUNCT
ftr-435	3306	7	!	!	PUNCT
ftr-435	3307	1	united	united	PROPN
ftr-435	3307	2	states	states	PROPN
ftr-435	3307	3	v.	v.	ADP
ftr-435	3307	4	cleveland	cleveland	PROPN
ftr-435	3307	5	indians	indians	PROPN
ftr-435	3307	6	baseball	baseball	PROPN
ftr-435	3307	7	co.	co.	PROPN
ftr-435	3307	8	,	,	PUNCT
ftr-435	3307	9	121	121	NUM
ftr-435	3307	10	s.	s.	PROPN
ftr-435	3307	11	ct	ct	PROPN
ftr-435	3307	12	.	.	PROPN
ftr-435	3307	13	1433	1433	NUM
ftr-435	3307	14	,	,	PUNCT
ftr-435	3307	15	2001	2001	NUM
ftr-435	3307	16	-	-	SYM
ftr-435	3307	17	1	1	NUM
ftr-435	3307	18	u.s.t.c	u.s.t.c	PROPN
ftr-435	3307	19	.	.	PROPN
ftr-435	3307	20	¶	¶	PROPN
ftr-435	3307	21	50,341	50,341	NUM
ftr-435	3307	22	,	,	PUNCT
ftr-435	3307	23	87	87	NUM
ftr-435	3307	24	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3307	25	1706	1706	NUM
ftr-435	3307	26	(	(	PUNCT
ftr-435	3307	27	4/17/01	4/17/01	PROPN
ftr-435	3307	28	)	)	PUNCT
ftr-435	3307	29	,	,	PUNCT
ftr-435	3307	30	rev	rev	VERB
ftr-435	3307	31	�	�	PROPN
ftr-435	3307	32	g	g	PROPN
ftr-435	3307	33	215	215	NUM
ftr-435	3307	34	f.3d	f.3d	NUM
ftr-435	3307	35	1325	1325	NUM
ftr-435	3307	36	,	,	PUNCT
ftr-435	3307	37	2001	2001	NUM
ftr-435	3307	38	-	-	SYM
ftr-435	3307	39	1	1	NUM
ftr-435	3307	40	u.s.t.c	u.s.t.c	PROPN
ftr-435	3307	41	.	.	PROPN
ftr-435	3307	42	¶	¶	PROPN
ftr-435	3307	43	50,469	50,469	NUM
ftr-435	3307	44	,	,	PUNCT
ftr-435	3307	45	85	85	NUM
ftr-435	3307	46	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3307	47	1761	1761	NUM
ftr-435	3307	48	(	(	PUNCT
ftr-435	3307	49	6th	6th	ADJ
ftr-435	3307	50	cir	cir	NOUN
ftr-435	3307	51	.	.	PUNCT
ftr-435	3308	1	5/10/00	5/10/00	NUM
ftr-435	3308	2	)	)	PUNCT
ftr-435	3308	3	.	.	PUNCT
ftr-435	3309	1	an	an	DET
ftr-435	3309	2	award	award	NOUN
ftr-435	3309	3	of	of	ADP
ftr-435	3309	4	back	back	ADJ
ftr-435	3309	5	pay	pay	NOUN
ftr-435	3309	6	to	to	ADP
ftr-435	3309	7	baseball	baseball	NOUN
ftr-435	3309	8	players	player	NOUN
ftr-435	3309	9	under	under	ADP
ftr-435	3309	10	a	a	DET
ftr-435	3309	11	settlement	settlement	NOUN
ftr-435	3309	12	is	be	AUX
ftr-435	3309	13	subject	subject	ADJ
ftr-435	3309	14	to	to	ADP
ftr-435	3309	15	fica	fica	PROPN
ftr-435	3309	16	and	and	CCONJ
ftr-435	3309	17	futa	futa	ADJ
ftr-435	3309	18	taxes	taxis	NOUN
ftr-435	3309	19	in	in	ADP
ftr-435	3309	20	the	the	DET
ftr-435	3309	21	year	year	NOUN
ftr-435	3309	22	the	the	DET
ftr-435	3309	23	settlement	settlement	NOUN
ftr-435	3309	24	award	award	NOUN
ftr-435	3309	25	is	be	AUX
ftr-435	3309	26	paid	pay	VERB
ftr-435	3309	27	,	,	PUNCT
ftr-435	3309	28	and	and	CCONJ
ftr-435	3309	29	not	not	PART
ftr-435	3309	30	the	the	DET
ftr-435	3309	31	year	year	NOUN
ftr-435	3309	32	that	that	PRON
ftr-435	3309	33	the	the	DET
ftr-435	3309	34	wages	wage	NOUN
ftr-435	3309	35	should	should	AUX
ftr-435	3309	36	have	have	AUX
ftr-435	3309	37	been	be	AUX
ftr-435	3309	38	paid	pay	VERB
ftr-435	3309	39	.	.	PUNCT
ftr-435	3310	1	the	the	DET
ftr-435	3310	2	supreme	supreme	PROPN
ftr-435	3310	3	court	court	PROPN
ftr-435	3310	4	(	(	PUNCT
ftr-435	3310	5	justice	justice	NOUN
ftr-435	3310	6	ginsburg	ginsburg	PROPN
ftr-435	3310	7	)	)	PUNCT
ftr-435	3310	8	deferred	defer	VERB
ftr-435	3310	9	to	to	ADP
ftr-435	3310	10	the	the	DET
ftr-435	3310	11	irs	irs	PROPN
ftr-435	3310	12	long	long	ADV
ftr-435	3310	13	-	-	PUNCT
ftr-435	3310	14	standing	stand	VERB
ftr-435	3310	15	interpretation	interpretation	NOUN
ftr-435	3310	16	of	of	ADP
ftr-435	3310	17	reg	reg	NOUN
ftr-435	3310	18	.	.	PUNCT
ftr-435	3311	1	§	§	PROPN
ftr-435	3311	2	§	§	PROPN
ftr-435	3311	3	31.3111	31.3111	NUM
ftr-435	3311	4	-	-	SYM
ftr-435	3311	5	3	3	NUM
ftr-435	3311	6	&	&	CCONJ
ftr-435	3311	7	-2(c	-2(c	PROPN
ftr-435	3311	8	)	)	PUNCT
ftr-435	3311	9	and	and	CCONJ
ftr-435	3311	10	31.3301	31.3301	NUM
ftr-435	3311	11	-	-	SYM
ftr-435	3311	12	2(c	2(c	NUM
ftr-435	3311	13	)	)	PUNCT
ftr-435	3311	14	&	&	CCONJ
ftr-435	3311	15	-3(b	-3(b	PROPN
ftr-435	3311	16	)	)	PUNCT
ftr-435	3311	17	as	as	SCONJ
ftr-435	3311	18	reflected	reflect	VERB
ftr-435	3311	19	in	in	ADP
ftr-435	3311	20	rev	rev	PROPN
ftr-435	3311	21	.	.	PROPN
ftr-435	3311	22	rul	rul	PROPN
ftr-435	3311	23	.	.	PUNCT
ftr-435	3311	24	89	89	NUM
ftr-435	3311	25	-	-	SYM
ftr-435	3311	26	35	35	NUM
ftr-435	3311	27	,	,	PUNCT
ftr-435	3311	28	1989	1989	NUM
ftr-435	3311	29	-	-	SYM
ftr-435	3311	30	1	1	NUM
ftr-435	3311	31	c.b	c.b	PROPN
ftr-435	3311	32	.	.	PROPN
ftr-435	3311	33	280	280	NUM
ftr-435	3311	34	and	and	CCONJ
ftr-435	3311	35	rev	rev	PROPN
ftr-435	3311	36	.	.	PROPN
ftr-435	3312	1	rul	rul	NOUN
ftr-435	3312	2	.	.	PUNCT
ftr-435	3313	1	78	78	NUM
ftr-435	3313	2	-	-	SYM
ftr-435	3313	3	336	336	NUM
ftr-435	3313	4	,	,	PUNCT
ftr-435	3313	5	1978	1978	NUM
ftr-435	3313	6	-	-	SYM
ftr-435	3313	7	2	2	NUM
ftr-435	3313	8	c.b	c.b	PROPN
ftr-435	3313	9	.	.	PROPN
ftr-435	3313	10	255	255	NUM
ftr-435	3313	11	,	,	PUNCT
ftr-435	3313	12	even	even	ADV
ftr-435	3313	13	though	though	SCONJ
ftr-435	3313	14	the	the	DET
ftr-435	3313	15	regulations	regulation	NOUN
ftr-435	3313	16	themselves	themselves	PRON
ftr-435	3313	17	do	do	AUX
ftr-435	3313	18	not	not	PART
ftr-435	3313	19	expressly	expressly	ADV
ftr-435	3313	20	apply	apply	VERB
ftr-435	3313	21	to	to	ADP
ftr-435	3313	22	back	back	ADJ
ftr-435	3313	23	pay	pay	NOUN
ftr-435	3313	24	.	.	PUNCT
ftr-435	3314	1	6	6	X
ftr-435	3314	2	.	.	X
ftr-435	3314	3	united	united	PROPN
ftr-435	3314	4	states	states	PROPN
ftr-435	3314	5	v.	v.	ADP
ftr-435	3314	6	hatter	hatter	PROPN
ftr-435	3314	7	,	,	PUNCT
ftr-435	3314	8	121	121	NUM
ftr-435	3314	9	s.	s.	PROPN
ftr-435	3314	10	ct	ct	PROPN
ftr-435	3314	11	.	.	PROPN
ftr-435	3314	12	1782	1782	NUM
ftr-435	3314	13	,	,	PUNCT
ftr-435	3314	14	87	87	NUM
ftr-435	3314	15	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3314	16	2227	2227	NUM
ftr-435	3314	17	(	(	PUNCT
ftr-435	3314	18	5/21/01	5/21/01	NUM
ftr-435	3314	19	)	)	PUNCT
ftr-435	3314	20	.	.	PUNCT
ftr-435	3315	1	in	in	ADP
ftr-435	3315	2	a	a	DET
ftr-435	3315	3	case	case	NOUN
ftr-435	3315	4	that	that	PRON
ftr-435	3315	5	has	have	AUX
ftr-435	3315	6	been	be	AUX
ftr-435	3315	7	dragging	drag	VERB
ftr-435	3315	8	on	on	ADP
ftr-435	3315	9	nearly	nearly	ADV
ftr-435	3315	10	a	a	PRON
ftr-435	3315	11	decade	decade	NOUN
ftr-435	3315	12	,	,	PUNCT
ftr-435	3315	13	the	the	DET
ftr-435	3315	14	supreme	supreme	PROPN
ftr-435	3315	15	court	court	PROPN
ftr-435	3315	16	held	hold	VERB
ftr-435	3315	17	that	that	DET
ftr-435	3315	18	application	application	NOUN
ftr-435	3315	19	of	of	ADP
ftr-435	3315	20	medicare	medicare	PROPN
ftr-435	3315	21	taxes	taxis	NOUN
ftr-435	3315	22	to	to	ADP
ftr-435	3315	23	federal	federal	ADJ
ftr-435	3315	24	judges	judge	NOUN
ftr-435	3315	25	taking	take	VERB
ftr-435	3315	26	office	office	NOUN
ftr-435	3315	27	before	before	ADP
ftr-435	3315	28	1983	1983	NUM
ftr-435	3315	29	is	be	AUX
ftr-435	3315	30	constitutional	constitutional	ADJ
ftr-435	3315	31	,	,	PUNCT
ftr-435	3315	32	but	but	CCONJ
ftr-435	3315	33	that	that	DET
ftr-435	3315	34	application	application	NOUN
ftr-435	3315	35	of	of	ADP
ftr-435	3315	36	increased	increase	VERB
ftr-435	3315	37	social	social	ADJ
ftr-435	3315	38	security	security	NOUN
ftr-435	3315	39	taxes	taxis	NOUN
ftr-435	3315	40	to	to	ADP
ftr-435	3315	41	federal	federal	ADJ
ftr-435	3315	42	judges	judge	NOUN
ftr-435	3315	43	taking	take	VERB
ftr-435	3315	44	office	office	NOUN
ftr-435	3315	45	before	before	ADP
ftr-435	3315	46	1984	1984	NUM
ftr-435	3315	47	is	be	AUX
ftr-435	3315	48	unconstitutional	unconstitutional	ADJ
ftr-435	3315	49	under	under	ADP
ftr-435	3315	50	art	art	NOUN
ftr-435	3315	51	.	.	PUNCT
ftr-435	3316	1	iii	iii	PROPN
ftr-435	3316	2	,	,	PUNCT
ftr-435	3316	3	sec	sec	PROPN
ftr-435	3316	4	.	.	PROPN
ftr-435	3316	5	1	1	NUM
ftr-435	3316	6	.	.	X
ftr-435	3316	7	7	7	NUM
ftr-435	3316	8	.	.	X
ftr-435	3316	9	north	north	PROPN
ftr-435	3316	10	dakota	dakota	PROPN
ftr-435	3316	11	state	state	PROPN
ftr-435	3316	12	university	university	PROPN
ftr-435	3316	13	v.	v.	PROPN
ftr-435	3316	14	united	united	PROPN
ftr-435	3316	15	states	states	PROPN
ftr-435	3316	16	,	,	PUNCT
ftr-435	3316	17	255	255	NUM
ftr-435	3316	18	f.3d	f.3d	NUM
ftr-435	3316	19	599	599	NUM
ftr-435	3316	20	,	,	PUNCT
ftr-435	3316	21	20011	20011	NUM
ftr-435	3316	22	u.s.t.c	u.s.t.c	PROPN
ftr-435	3316	23	.	.	PROPN
ftr-435	3316	24	¶	¶	PROPN
ftr-435	3316	25	50,485	50,485	NUM
ftr-435	3316	26	,	,	PUNCT
ftr-435	3316	27	87	87	NUM
ftr-435	3316	28	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3316	29	2522	2522	NUM
ftr-435	3316	30	(	(	PUNCT
ftr-435	3316	31	8th	8th	ADJ
ftr-435	3316	32	cir	cir	NOUN
ftr-435	3316	33	.	.	PUNCT
ftr-435	3316	34	6/18/01	6/18/01	NUM
ftr-435	3316	35	)	)	PUNCT
ftr-435	3316	36	.	.	PUNCT
ftr-435	3317	1	early	early	ADJ
ftr-435	3317	2	retirement	retirement	NOUN
ftr-435	3317	3	payments	payment	NOUN
ftr-435	3317	4	to	to	ADP
ftr-435	3317	5	tenured	tenure	VERB
ftr-435	3317	6	faculty	faculty	NOUN
ftr-435	3317	7	members	member	NOUN
ftr-435	3317	8	were	be	AUX
ftr-435	3317	9	held	hold	VERB
ftr-435	3317	10	not	not	PART
ftr-435	3317	11	to	to	PART
ftr-435	3317	12	constitute	constitute	VERB
ftr-435	3317	13	wages	wage	NOUN
ftr-435	3317	14	subject	subject	ADJ
ftr-435	3317	15	to	to	ADP
ftr-435	3317	16	fica	fica	PROPN
ftr-435	3317	17	withholding	withhold	VERB
ftr-435	3317	18	because	because	SCONJ
ftr-435	3317	19	that	that	SCONJ
ftr-435	3317	20	the	the	DET
ftr-435	3317	21	retirement	retirement	NOUN
ftr-435	3317	22	payments	payment	NOUN
ftr-435	3317	23	to	to	ADP
ftr-435	3317	24	tenured	tenure	VERB
ftr-435	3317	25	faculty	faculty	NOUN
ftr-435	3317	26	members	member	NOUN
ftr-435	3317	27	were	be	AUX
ftr-435	3317	28	payments	payment	NOUN
ftr-435	3317	29	for	for	ADP
ftr-435	3317	30	a	a	DET
ftr-435	3317	31	property	property	NOUN
ftr-435	3317	32	interest	interest	NOUN
ftr-435	3317	33	.	.	PUNCT
ftr-435	3318	1	786	786	NUM
ftr-435	3318	2	florida	florida	PROPN
ftr-435	3318	3	tax	tax	NOUN
ftr-435	3318	4	review	review	NOUN
ftr-435	3318	5	[	[	X
ftr-435	3318	6	vol.5	vol.5	ADV
ftr-435	3318	7	:	:	PUNCT
ftr-435	3318	8	si	si	X
ftr-435	3318	9	be	be	AUX
ftr-435	3318	10	careful	careful	ADJ
ftr-435	3318	11	though	though	ADV
ftr-435	3318	12	also	also	ADV
ftr-435	3318	13	see	see	VERB
ftr-435	3318	14	dol	dol	VERB
ftr-435	3318	15	op	op	NOUN
ftr-435	3318	16	99	99	NUM
ftr-435	3318	17	-	-	SYM
ftr-435	3318	18	01	01	NUM
ftr-435	3318	19	a	a	DET
ftr-435	3318	20	-	-	PUNCT
ftr-435	3318	21	suffolk	suffolk	NOUN
ftr-435	3318	22	univ	univ	PROPN
ftr-435	3318	23	.	.	PUNCT
ftr-435	3319	1	and	and	CCONJ
ftr-435	3319	2	plr19903032	plr19903032	NOUN
ftr-435	3319	3	.	.	PUNCT
ftr-435	3320	1	8	8	NUM
ftr-435	3320	2	.	.	X
ftr-435	3321	1	when	when	SCONJ
ftr-435	3321	2	a	a	DET
ftr-435	3321	3	per	per	X
ftr-435	3321	4	diem	diem	NOUN
ftr-435	3321	5	isn	isn	PROPN
ftr-435	3321	6	�	�	PROPN
ftr-435	3321	7	t	t	PROPN
ftr-435	3321	8	really	really	ADV
ftr-435	3321	9	a	a	PRON
ftr-435	3321	10	per	per	X
ftr-435	3321	11	diem	diem	NOUN
ftr-435	3321	12	,	,	PUNCT
ftr-435	3321	13	it	it	PRON
ftr-435	3321	14	�	�	NOUN
ftr-435	3321	15	s	s	PART
ftr-435	3321	16	wages	wage	NOUN
ftr-435	3321	17	.	.	PUNCT
ftr-435	3322	1	worldwide	worldwide	ADJ
ftr-435	3322	2	labor	labor	NOUN
ftr-435	3322	3	support	support	NOUN
ftr-435	3322	4	of	of	ADP
ftr-435	3322	5	mississippi	mississippi	PROPN
ftr-435	3322	6	,	,	PUNCT
ftr-435	3322	7	inc	inc	PROPN
ftr-435	3322	8	.	.	PROPN
ftr-435	3323	1	v.	v.	PROPN
ftr-435	3323	2	united	united	PROPN
ftr-435	3323	3	states	states	PROPN
ftr-435	3323	4	,	,	PUNCT
ftr-435	3323	5	2001	2001	NUM
ftr-435	3323	6	-	-	SYM
ftr-435	3323	7	2	2	NUM
ftr-435	3323	8	u.s.t.c	u.s.t.c	PROPN
ftr-435	3323	9	.	.	PROPN
ftr-435	3324	1	¶	¶	PROPN
ftr-435	3324	2	50,463	50,463	NUM
ftr-435	3324	3	,	,	PUNCT
ftr-435	3324	4	87	87	NUM
ftr-435	3324	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3324	6	2401	2401	NUM
ftr-435	3324	7	(	(	PUNCT
ftr-435	3324	8	s.d	s.d	PROPN
ftr-435	3324	9	.	.	PROPN
ftr-435	3324	10	miss	miss	PROPN
ftr-435	3324	11	.	.	PUNCT
ftr-435	3325	1	5/15/01	5/15/01	NUM
ftr-435	3325	2	)	)	PUNCT
ftr-435	3325	3	.	.	PUNCT
ftr-435	3326	1	per	per	ADP
ftr-435	3326	2	diem	diem	NOUN
ftr-435	3326	3	travel	travel	NOUN
ftr-435	3326	4	expense	expense	NOUN
ftr-435	3326	5	payments	payment	NOUN
ftr-435	3326	6	to	to	ADP
ftr-435	3326	7	non	non	ADJ
ftr-435	3326	8	-	-	ADJ
ftr-435	3326	9	local	local	ADJ
ftr-435	3326	10	employees	employee	NOUN
ftr-435	3326	11	by	by	ADP
ftr-435	3326	12	taxpayer	taxpayer	NOUN
ftr-435	3326	13	,	,	PUNCT
ftr-435	3326	14	which	which	PRON
ftr-435	3326	15	provided	provide	VERB
ftr-435	3326	16	temporary	temporary	ADJ
ftr-435	3326	17	skilled	skilled	ADJ
ftr-435	3326	18	labor	labor	NOUN
ftr-435	3326	19	to	to	ADP
ftr-435	3326	20	various	various	ADJ
ftr-435	3326	21	business	business	NOUN
ftr-435	3326	22	were	be	AUX
ftr-435	3326	23	wages	wage	NOUN
ftr-435	3326	24	,	,	PUNCT
ftr-435	3326	25	subject	subject	ADJ
ftr-435	3326	26	to	to	ADP
ftr-435	3326	27	employment	employment	NOUN
ftr-435	3326	28	tax	tax	NOUN
ftr-435	3326	29	,	,	PUNCT
ftr-435	3326	30	and	and	CCONJ
ftr-435	3326	31	not	not	PART
ftr-435	3326	32	employee	employee	NOUN
ftr-435	3326	33	expense	expense	NOUN
ftr-435	3326	34	reimbursement	reimbursement	NOUN
ftr-435	3326	35	.	.	PUNCT
ftr-435	3327	1	the	the	PRON
ftr-435	3327	2	per	per	ADP
ftr-435	3327	3	diem	diem	NOUN
ftr-435	3327	4	amounts	amount	NOUN
ftr-435	3327	5	were	be	AUX
ftr-435	3327	6	not	not	PART
ftr-435	3327	7	paid	pay	VERB
ftr-435	3327	8	under	under	ADP
ftr-435	3327	9	an	an	DET
ftr-435	3327	10	accountable	accountable	ADJ
ftr-435	3327	11	plan	plan	NOUN
ftr-435	3327	12	[	[	X
ftr-435	3327	13	reg	reg	NOUN
ftr-435	3327	14	.	.	PUNCT
ftr-435	3328	1	§	§	PROPN
ftr-435	3328	2	1.62	1.62	NUM
ftr-435	3328	3	-	-	SYM
ftr-435	3328	4	2	2	NUM
ftr-435	3328	5	]	]	PUNCT
ftr-435	3328	6	and	and	CCONJ
ftr-435	3328	7	were	be	AUX
ftr-435	3328	8	not	not	PART
ftr-435	3328	9	eligible	eligible	ADJ
ftr-435	3328	10	for	for	ADP
ftr-435	3328	11	the	the	DET
ftr-435	3328	12	safe	safe	ADJ
ftr-435	3328	13	harbor	harbor	NOUN
ftr-435	3328	14	in	in	ADP
ftr-435	3328	15	reg	reg	NOUN
ftr-435	3328	16	.	.	PUNCT
ftr-435	3329	1	§	§	PROPN
ftr-435	3329	2	1.62	1.62	NUM
ftr-435	3329	3	-	-	SYM
ftr-435	3329	4	2(f	2(f	NUM
ftr-435	3329	5	)	)	PUNCT
ftr-435	3329	6	,	,	PUNCT
ftr-435	3329	7	because	because	SCONJ
ftr-435	3329	8	the	the	DET
ftr-435	3329	9	amount	amount	NOUN
ftr-435	3329	10	was	be	AUX
ftr-435	3329	11	determined	determine	VERB
ftr-435	3329	12	with	with	ADP
ftr-435	3329	13	respect	respect	NOUN
ftr-435	3329	14	to	to	ADP
ftr-435	3329	15	hours	hour	NOUN
ftr-435	3329	16	worked	work	VERB
ftr-435	3329	17	and	and	CCONJ
ftr-435	3329	18	the	the	DET
ftr-435	3329	19	term	term	NOUN
ftr-435	3329	20	of	of	ADP
ftr-435	3329	21	employment	employment	NOUN
ftr-435	3329	22	,	,	PUNCT
ftr-435	3329	23	not	not	PART
ftr-435	3329	24	anticipated	anticipate	VERB
ftr-435	3329	25	expenses	expense	NOUN
ftr-435	3329	26	.	.	PUNCT
ftr-435	3330	1	9	9	X
ftr-435	3330	2	.	.	X
ftr-435	3330	3	janus	janus	ADJ
ftr-435	3330	4	-	-	PUNCT
ftr-435	3330	5	like	like	ADJ
ftr-435	3330	6	payments	payment	NOUN
ftr-435	3330	7	were	be	AUX
ftr-435	3330	8	deductible	deductible	ADJ
ftr-435	3330	9	compensation	compensation	NOUN
ftr-435	3330	10	in	in	ADP
ftr-435	3330	11	a	a	DET
ftr-435	3330	12	tax	tax	NOUN
ftr-435	3330	13	court	court	NOUN
ftr-435	3330	14	case	case	NOUN
ftr-435	3330	15	but	but	CCONJ
ftr-435	3330	16	now	now	ADV
ftr-435	3330	17	are	be	AUX
ftr-435	3330	18	travel	travel	NOUN
ftr-435	3330	19	reimbursements	reimbursement	NOUN
ftr-435	3330	20	exempt	exempt	ADJ
ftr-435	3330	21	from	from	ADP
ftr-435	3330	22	employment	employment	NOUN
ftr-435	3330	23	tax	tax	NOUN
ftr-435	3330	24	in	in	ADP
ftr-435	3330	25	the	the	DET
ftr-435	3330	26	court	court	NOUN
ftr-435	3330	27	of	of	ADP
ftr-435	3330	28	claims	claim	NOUN
ftr-435	3330	29	.	.	PUNCT
ftr-435	3331	1	united	united	PROPN
ftr-435	3331	2	air	air	PROPN
ftr-435	3331	3	lines	lines	PROPN
ftr-435	3331	4	,	,	PUNCT
ftr-435	3331	5	inc	inc	PROPN
ftr-435	3331	6	v.	v.	PROPN
ftr-435	3331	7	united	united	PROPN
ftr-435	3331	8	states	states	PROPN
ftr-435	3331	9	,	,	PUNCT
ftr-435	3331	10	51	51	NUM
ftr-435	3331	11	fed	fed	PROPN
ftr-435	3331	12	.	.	PUNCT
ftr-435	3332	1	cl	cl	NOUN
ftr-435	3332	2	.	.	PUNCT
ftr-435	3333	1	722	722	NUM
ftr-435	3333	2	,	,	PUNCT
ftr-435	3333	3	2001	2001	NUM
ftr-435	3333	4	-	-	SYM
ftr-435	3333	5	2	2	NUM
ftr-435	3333	6	u.s.t.c	u.s.t.c	PROPN
ftr-435	3333	7	.	.	PROPN
ftr-435	3333	8	¶	¶	PROPN
ftr-435	3333	9	50,577	50,577	NUM
ftr-435	3333	10	,	,	PUNCT
ftr-435	3333	11	88	88	NUM
ftr-435	3333	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3333	13	5459	5459	NUM
ftr-435	3333	14	(	(	PUNCT
ftr-435	3333	15	8/10/01	8/10/01	NUM
ftr-435	3333	16	)	)	PUNCT
ftr-435	3333	17	.	.	PUNCT
ftr-435	3334	1	see	see	VERB
ftr-435	3334	2	ii.d	ii.d	PRON
ftr-435	3334	3	.	.	PUNCT
ftr-435	3334	4	,	,	PUNCT
ftr-435	3334	5	supra	supra	PROPN
ftr-435	3334	6	.	.	PUNCT
ftr-435	3335	1	10	10	NUM
ftr-435	3335	2	.	.	X
ftr-435	3336	1	s	s	PART
ftr-435	3336	2	corporation	corporation	NOUN
ftr-435	3336	3	shareholders	shareholder	NOUN
ftr-435	3336	4	can	can	AUX
ftr-435	3336	5	�	�	VERB
ftr-435	3336	6	t	t	PROPN
ftr-435	3336	7	take	take	VERB
ftr-435	3336	8	unreasonably	unreasonably	ADV
ftr-435	3336	9	low	low	ADJ
ftr-435	3336	10	compensation	compensation	NOUN
ftr-435	3336	11	to	to	PART
ftr-435	3336	12	avoid	avoid	VERB
ftr-435	3336	13	employment	employment	NOUN
ftr-435	3336	14	taxes	taxis	NOUN
ftr-435	3336	15	.	.	PUNCT
ftr-435	3337	1	veterinary	veterinary	ADJ
ftr-435	3337	2	surgical	surgical	ADJ
ftr-435	3337	3	consultants	consultant	NOUN
ftr-435	3337	4	p.c	p.c	PROPN
ftr-435	3337	5	.	.	PROPN
ftr-435	3338	1	v.	v.	PROPN
ftr-435	3338	2	commissioner	commissioner	PROPN
ftr-435	3338	3	,	,	PUNCT
ftr-435	3338	4	117	117	NUM
ftr-435	3338	5	t.c	t.c	PROPN
ftr-435	3338	6	.	.	PROPN
ftr-435	3338	7	141	141	NUM
ftr-435	3338	8	(	(	PUNCT
ftr-435	3338	9	10/15/01	10/15/01	NUM
ftr-435	3338	10	)	)	PUNCT
ftr-435	3338	11	.	.	PUNCT
ftr-435	3339	1	the	the	DET
ftr-435	3339	2	taxpayer	taxpayer	NOUN
ftr-435	3339	3	was	be	AUX
ftr-435	3339	4	an	an	DET
ftr-435	3339	5	s	s	NOUN
ftr-435	3339	6	corporation	corporation	NOUN
ftr-435	3339	7	with	with	ADP
ftr-435	3339	8	a	a	DET
ftr-435	3339	9	single	single	ADJ
ftr-435	3339	10	shareholder	shareholder	NOUN
ftr-435	3339	11	,	,	PUNCT
ftr-435	3339	12	who	who	PRON
ftr-435	3339	13	was	be	AUX
ftr-435	3339	14	the	the	DET
ftr-435	3339	15	only	only	ADJ
ftr-435	3339	16	individual	individual	NOUN
ftr-435	3339	17	who	who	PRON
ftr-435	3339	18	provided	provide	VERB
ftr-435	3339	19	any	any	DET
ftr-435	3339	20	services	service	NOUN
ftr-435	3339	21	on	on	ADP
ftr-435	3339	22	behalf	behalf	NOUN
ftr-435	3339	23	of	of	ADP
ftr-435	3339	24	the	the	DET
ftr-435	3339	25	corporation	corporation	NOUN
ftr-435	3339	26	.	.	PUNCT
ftr-435	3340	1	all	all	PRON
ftr-435	3340	2	of	of	ADP
ftr-435	3340	3	the	the	DET
ftr-435	3340	4	taxpayercorporation	taxpayercorporation	NOUN
ftr-435	3340	5	�	�	PROPN
ftr-435	3340	6	s	s	PART
ftr-435	3340	7	income	income	NOUN
ftr-435	3340	8	was	be	AUX
ftr-435	3340	9	earned	earn	VERB
ftr-435	3340	10	by	by	ADP
ftr-435	3340	11	virtue	virtue	NOUN
ftr-435	3340	12	of	of	ADP
ftr-435	3340	13	services	service	NOUN
ftr-435	3340	14	provided	provide	VERB
ftr-435	3340	15	to	to	ADP
ftr-435	3340	16	a	a	DET
ftr-435	3340	17	third	third	ADJ
ftr-435	3340	18	party	party	NOUN
ftr-435	3340	19	by	by	ADP
ftr-435	3340	20	the	the	DET
ftr-435	3340	21	shareholder	shareholder	NOUN
ftr-435	3340	22	.	.	PUNCT
ftr-435	3341	1	the	the	DET
ftr-435	3341	2	corporation	corporation	NOUN
ftr-435	3341	3	paid	pay	VERB
ftr-435	3341	4	the	the	DET
ftr-435	3341	5	sole	sole	ADJ
ftr-435	3341	6	shareholder	shareholder	NOUN
ftr-435	3341	7	no	no	DET
ftr-435	3341	8	salary	salary	NOUN
ftr-435	3341	9	,	,	PUNCT
ftr-435	3341	10	and	and	CCONJ
ftr-435	3341	11	he	he	PRON
ftr-435	3341	12	reported	report	VERB
ftr-435	3341	13	all	all	PRON
ftr-435	3341	14	of	of	ADP
ftr-435	3341	15	its	its	PRON
ftr-435	3341	16	income	income	NOUN
ftr-435	3341	17	under	under	ADP
ftr-435	3341	18	§	§	PROPN
ftr-435	3341	19	1366	1366	NUM
ftr-435	3341	20	;	;	PUNCT
ftr-435	3341	21	the	the	DET
ftr-435	3341	22	income	income	NOUN
ftr-435	3341	23	was	be	AUX
ftr-435	3341	24	distributed	distribute	VERB
ftr-435	3341	25	to	to	ADP
ftr-435	3341	26	him	he	PRON
ftr-435	3342	1	[	[	X
ftr-435	3342	2	subject	subject	NOUN
ftr-435	3342	3	to	to	ADP
ftr-435	3342	4	§	§	PROPN
ftr-435	3342	5	1368	1368	NUM
ftr-435	3342	6	]	]	PUNCT
ftr-435	3342	7	.	.	PUNCT
ftr-435	3343	1	the	the	DET
ftr-435	3343	2	corporation	corporation	NOUN
ftr-435	3343	3	paid	pay	VERB
ftr-435	3343	4	no	no	DET
ftr-435	3343	5	employment	employment	NOUN
ftr-435	3343	6	taxes	taxis	NOUN
ftr-435	3343	7	.	.	PUNCT
ftr-435	3344	1	judge	judge	PROPN
ftr-435	3344	2	jacobs	jacobs	PROPN
ftr-435	3344	3	held	hold	VERB
ftr-435	3344	4	that	that	SCONJ
ftr-435	3344	5	the	the	DET
ftr-435	3344	6	shareholder	shareholder	NOUN
ftr-435	3344	7	was	be	AUX
ftr-435	3344	8	an	an	DET
ftr-435	3344	9	employee	employee	NOUN
ftr-435	3344	10	of	of	ADP
ftr-435	3344	11	the	the	DET
ftr-435	3344	12	corporation	corporation	NOUN
ftr-435	3344	13	and	and	CCONJ
ftr-435	3344	14	upheld	uphold	VERB
ftr-435	3344	15	the	the	DET
ftr-435	3344	16	recharacterization	recharacterization	NOUN
ftr-435	3344	17	of	of	ADP
ftr-435	3344	18	the	the	DET
ftr-435	3344	19	amounts	amount	NOUN
ftr-435	3344	20	paid	pay	VERB
ftr-435	3344	21	to	to	ADP
ftr-435	3344	22	him	he	PRON
ftr-435	3344	23	as	as	ADP
ftr-435	3344	24	salary	salary	NOUN
ftr-435	3344	25	.	.	PUNCT
ftr-435	3345	1	section	section	NOUN
ftr-435	3345	2	530	530	NUM
ftr-435	3345	3	relief	relief	NOUN
ftr-435	3345	4	was	be	AUX
ftr-435	3345	5	not	not	PART
ftr-435	3345	6	available	available	ADJ
ftr-435	3345	7	because	because	SCONJ
ftr-435	3345	8	the	the	DET
ftr-435	3345	9	corporation	corporation	NOUN
ftr-435	3345	10	had	have	VERB
ftr-435	3345	11	no	no	DET
ftr-435	3345	12	reasonable	reasonable	ADJ
ftr-435	3345	13	basis	basis	NOUN
ftr-435	3345	14	for	for	ADP
ftr-435	3345	15	not	not	PART
ftr-435	3345	16	treating	treat	VERB
ftr-435	3345	17	the	the	DET
ftr-435	3345	18	shareholder	shareholder	NOUN
ftr-435	3345	19	as	as	ADP
ftr-435	3345	20	an	an	DET
ftr-435	3345	21	employee	employee	NOUN
ftr-435	3345	22	.	.	PUNCT
ftr-435	3346	1	accordingly	accordingly	ADV
ftr-435	3346	2	the	the	DET
ftr-435	3346	3	wage	wage	NOUN
ftr-435	3346	4	tax	tax	NOUN
ftr-435	3346	5	deficiency	deficiency	NOUN
ftr-435	3346	6	was	be	AUX
ftr-435	3346	7	upheld	uphold	VERB
ftr-435	3346	8	.	.	PUNCT
ftr-435	3347	1	that	that	SCONJ
ftr-435	3347	2	the	the	DET
ftr-435	3347	3	shareholder	shareholder	NOUN
ftr-435	3347	4	personally	personally	ADV
ftr-435	3347	5	had	have	AUX
ftr-435	3347	6	paid	pay	VERB
ftr-435	3347	7	the	the	DET
ftr-435	3347	8	maximum	maximum	ADJ
ftr-435	3347	9	employee	employee	NOUN
ftr-435	3347	10	fica	fica	PROPN
ftr-435	3347	11	for	for	ADP
ftr-435	3347	12	the	the	DET
ftr-435	3347	13	year	year	NOUN
ftr-435	3347	14	by	by	ADP
ftr-435	3347	15	virtue	virtue	NOUN
ftr-435	3347	16	of	of	ADP
ftr-435	3347	17	employment	employment	NOUN
ftr-435	3347	18	by	by	ADP
ftr-435	3347	19	another	another	DET
ftr-435	3347	20	corporation	corporation	NOUN
ftr-435	3347	21	was	be	AUX
ftr-435	3347	22	not	not	PART
ftr-435	3347	23	relevant	relevant	ADJ
ftr-435	3347	24	to	to	ADP
ftr-435	3347	25	the	the	DET
ftr-435	3347	26	employer	employer	NOUN
ftr-435	3347	27	�	�	PROPN
ftr-435	3347	28	s	s	PART
ftr-435	3347	29	wage	wage	NOUN
ftr-435	3347	30	tax	tax	NOUN
ftr-435	3347	31	.	.	PUNCT
ftr-435	3348	1	11	11	NUM
ftr-435	3348	2	.	.	PUNCT
ftr-435	3348	3	same	same	ADJ
ftr-435	3348	4	scam	scam	NOUN
ftr-435	3348	5	,	,	PUNCT
ftr-435	3348	6	same	same	ADJ
ftr-435	3348	7	answer	answer	NOUN
ftr-435	3348	8	.	.	PUNCT
ftr-435	3349	1	yeagle	yeagle	PROPN
ftr-435	3349	2	drywall	drywall	PROPN
ftr-435	3349	3	co.	co.	PROPN
ftr-435	3349	4	,	,	PUNCT
ftr-435	3349	5	inc	inc	PROPN
ftr-435	3349	6	.	.	PROPN
ftr-435	3350	1	v.	v.	PROPN
ftr-435	3350	2	commissioner	commissioner	PROPN
ftr-435	3350	3	,	,	PUNCT
ftr-435	3350	4	t.c	t.c	PROPN
ftr-435	3350	5	.	.	PROPN
ftr-435	3350	6	memo	memo	NOUN
ftr-435	3350	7	.	.	PUNCT
ftr-435	3351	1	2001	2001	NUM
ftr-435	3351	2	-	-	SYM
ftr-435	3351	3	284	284	NUM
ftr-435	3351	4	(	(	PUNCT
ftr-435	3351	5	10/15/01	10/15/01	NUM
ftr-435	3351	6	)	)	PUNCT
ftr-435	3351	7	.	.	PUNCT
ftr-435	3352	1	veterinary	veterinary	ADJ
ftr-435	3352	2	surgical	surgical	ADJ
ftr-435	3352	3	consultants	consultant	NOUN
ftr-435	3352	4	p.c	p.c	PROPN
ftr-435	3352	5	.	.	PROPN
ftr-435	3353	1	v.	v.	PROPN
ftr-435	3353	2	commissioner	commissioner	PROPN
ftr-435	3353	3	,	,	PUNCT
ftr-435	3353	4	117	117	NUM
ftr-435	3353	5	t.c	t.c	PROPN
ftr-435	3353	6	.	.	PROPN
ftr-435	3353	7	141	141	NUM
ftr-435	3353	8	(	(	PUNCT
ftr-435	3353	9	10/15/01	10/15/01	NUM
ftr-435	3353	10	)	)	PUNCT
ftr-435	3353	11	,	,	PUNCT
ftr-435	3353	12	was	be	AUX
ftr-435	3353	13	followed	follow	VERB
ftr-435	3353	14	with	with	ADP
ftr-435	3353	15	respect	respect	NOUN
ftr-435	3353	16	to	to	ADP
ftr-435	3353	17	a	a	DET
ftr-435	3353	18	99	99	NUM
ftr-435	3353	19	percent	percent	NOUN
ftr-435	3353	20	shareholder	shareholder	NOUN
ftr-435	3353	21	/	/	SYM
ftr-435	3353	22	officer	officer	NOUN
ftr-435	3353	23	in	in	ADP
ftr-435	3353	24	case	case	NOUN
ftr-435	3353	25	involving	involve	VERB
ftr-435	3353	26	a	a	DET
ftr-435	3353	27	drywall	drywall	NOUN
ftr-435	3353	28	contracting	contracting	NOUN
ftr-435	3353	29	business	business	NOUN
ftr-435	3353	30	that	that	PRON
ftr-435	3353	31	treated	treat	VERB
ftr-435	3353	32	all	all	PRON
ftr-435	3353	33	of	of	ADP
ftr-435	3353	34	its	its	PRON
ftr-435	3353	35	workers	worker	NOUN
ftr-435	3353	36	as	as	ADP
ftr-435	3353	37	independent	independent	ADJ
ftr-435	3353	38	contractors	contractor	NOUN
ftr-435	3353	39	.	.	PUNCT
ftr-435	3354	1	2002	2002	NUM
ftr-435	3354	2	]	]	PUNCT
ftr-435	3354	3	recent	recent	ADJ
ftr-435	3354	4	developments	development	NOUN
ftr-435	3354	5	in	in	ADP
ftr-435	3354	6	federal	federal	ADJ
ftr-435	3354	7	income	income	NOUN
ftr-435	3354	8	taxation	taxation	NOUN
ftr-435	3354	9	787	787	NUM
ftr-435	3354	10	12	12	NUM
ftr-435	3354	11	.	.	PUNCT
ftr-435	3355	1	shotgun	shotgun	NOUN
ftr-435	3355	2	delivery	delivery	NOUN
ftr-435	3355	3	,	,	PUNCT
ftr-435	3355	4	inc	inc	PROPN
ftr-435	3355	5	.	.	PROPN
ftr-435	3356	1	v.	v.	PROPN
ftr-435	3356	2	united	united	PROPN
ftr-435	3356	3	states	states	PROPN
ftr-435	3356	4	,	,	PUNCT
ftr-435	3356	5	269	269	NUM
ftr-435	3356	6	f.3d	f.3d	NUM
ftr-435	3356	7	969	969	NUM
ftr-435	3356	8	,	,	PUNCT
ftr-435	3356	9	2001	2001	NUM
ftr-435	3356	10	-	-	SYM
ftr-435	3356	11	2	2	NUM
ftr-435	3356	12	u.s.t.c	u.s.t.c	PROPN
ftr-435	3356	13	.	.	PROPN
ftr-435	3357	1	¶	¶	PROPN
ftr-435	3357	2	50,700	50,700	NUM
ftr-435	3357	3	,	,	PUNCT
ftr-435	3357	4	88	88	NUM
ftr-435	3357	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-435	3357	6	6391	6391	NUM
ftr-435	3357	7	(	(	PUNCT
ftr-435	3357	8	9th	9th	ADJ
ftr-435	3357	9	cir	cir	NOUN
ftr-435	3357	10	.	.	PUNCT
ftr-435	3358	1	10/16/01	10/16/01	NUM
ftr-435	3358	2	)	)	PUNCT
ftr-435	3358	3	.	.	PUNCT
ftr-435	3359	1	�	�	PROPN
ftr-435	3359	2	mileage	mileage	NOUN
ftr-435	3359	3	reimbursements	reimbursement	NOUN
ftr-435	3359	4	�	�	PROPN
ftr-435	3359	5	paid	pay	VERB
ftr-435	3359	6	by	by	ADP
ftr-435	3359	7	an	an	DET
ftr-435	3359	8	employer	employer	NOUN
ftr-435	3359	9	-	-	PUNCT
ftr-435	3359	10	messenger	messenger	NOUN
ftr-435	3359	11	service	service	NOUN
ftr-435	3359	12	to	to	ADP
ftr-435	3359	13	its	its	PRON
ftr-435	3359	14	employee	employee	NOUN
ftr-435	3359	15	drivers	driver	NOUN
ftr-435	3359	16	were	be	AUX
ftr-435	3359	17	wages	wage	NOUN
ftr-435	3359	18	because	because	SCONJ
ftr-435	3359	19	they	they	PRON
ftr-435	3359	20	were	be	AUX
ftr-435	3359	21	not	not	PART
ftr-435	3359	22	paid	pay	VERB
ftr-435	3359	23	under	under	ADP
ftr-435	3359	24	an	an	DET
ftr-435	3359	25	accountable	accountable	ADJ
ftr-435	3359	26	plan	plan	NOUN
ftr-435	3360	1	[	[	X
ftr-435	3360	2	reg	reg	NOUN
ftr-435	3360	3	.	.	PUNCT
ftr-435	3361	1	§	§	PROPN
ftr-435	3361	2	1.62	1.62	NUM
ftr-435	3361	3	-	-	SYM
ftr-435	3361	4	2	2	NUM
ftr-435	3361	5	]	]	PUNCT
ftr-435	3361	6	.	.	PUNCT
ftr-435	3362	1	drivers	driver	NOUN
ftr-435	3362	2	were	be	AUX
ftr-435	3362	3	invariably	invariably	ADV
ftr-435	3362	4	paid	pay	VERB
ftr-435	3362	5	a	a	DET
ftr-435	3362	6	total	total	ADJ
ftr-435	3362	7	amount	amount	NOUN
ftr-435	3362	8	,	,	PUNCT
ftr-435	3362	9	for	for	ADP
ftr-435	3362	10	wages	wage	NOUN
ftr-435	3362	11	and	and	CCONJ
ftr-435	3362	12	mileage	mileage	NOUN
ftr-435	3362	13	,	,	PUNCT
ftr-435	3362	14	equal	equal	ADJ
ftr-435	3362	15	to	to	ADP
ftr-435	3362	16	40	40	NUM
ftr-435	3362	17	percent	percent	NOUN
ftr-435	3362	18	of	of	ADP
ftr-435	3362	19	delivery	delivery	NOUN
ftr-435	3362	20	charges	charge	NOUN
ftr-435	3362	21	,	,	PUNCT
ftr-435	3362	22	with	with	ADP
ftr-435	3362	23	an	an	DET
ftr-435	3362	24	amount	amount	NOUN
ftr-435	3362	25	equal	equal	ADJ
ftr-435	3362	26	to	to	ADP
ftr-435	3362	27	minimum	minimum	NOUN
ftr-435	3362	28	wage	wage	NOUN
ftr-435	3362	29	denominated	denominate	VERB
ftr-435	3362	30	�	�	PROPN
ftr-435	3362	31	wages	wage	NOUN
ftr-435	3362	32	�	�	PROPN
ftr-435	3362	33	and	and	CCONJ
ftr-435	3362	34	the	the	DET
ftr-435	3362	35	remainder	remainder	NOUN
ftr-435	3362	36	denominated	denominate	VERB
ftr-435	3362	37	�	�	PROPN
ftr-435	3362	38	mileage	mileage	NOUN
ftr-435	3362	39	,	,	PUNCT
ftr-435	3362	40	�	�	PROPN
ftr-435	3362	41	without	without	ADP
ftr-435	3362	42	any	any	DET
ftr-435	3362	43	regard	regard	NOUN
ftr-435	3362	44	to	to	ADP
ftr-435	3362	45	even	even	ADV
ftr-435	3362	46	approximating	approximate	VERB
ftr-435	3362	47	actual	actual	ADJ
ftr-435	3362	48	mileage	mileage	NOUN
ftr-435	3362	49	.	.	PUNCT
ftr-435	3363	1	13	13	NUM
ftr-435	3363	2	.	.	PUNCT
ftr-435	3363	3	full	full	ADJ
ftr-435	3363	4	service	service	NOUN
ftr-435	3363	5	employment	employment	NOUN
ftr-435	3363	6	tax	tax	NOUN
ftr-435	3363	7	litigation	litigation	NOUN
ftr-435	3363	8	in	in	ADP
ftr-435	3363	9	the	the	DET
ftr-435	3363	10	tax	tax	NOUN
ftr-435	3363	11	court	court	NOUN
ftr-435	3363	12	.	.	PUNCT
ftr-435	3364	1	ewens	ewen	NOUN
ftr-435	3364	2	and	and	CCONJ
ftr-435	3364	3	miller	miller	PROPN
ftr-435	3364	4	,	,	PUNCT
ftr-435	3364	5	inc	inc	PROPN
ftr-435	3364	6	.	.	PROPN
ftr-435	3365	1	v.	v.	PROPN
ftr-435	3365	2	commissioner	commissioner	PROPN
ftr-435	3365	3	,	,	PUNCT
ftr-435	3365	4	117	117	NUM
ftr-435	3365	5	t.c	t.c	PROPN
ftr-435	3365	6	.	.	PROPN
ftr-435	3365	7	263	263	NUM
ftr-435	3365	8	(	(	PUNCT
ftr-435	3365	9	12/11/01	12/11/01	NUM
ftr-435	3365	10	)	)	PUNCT
ftr-435	3365	11	.	.	PUNCT
ftr-435	3366	1	a	a	DET
ftr-435	3366	2	bakery	bakery	PROPN
ftr-435	3366	3	�	�	NOUN
ftr-435	3366	4	s	s	PART
ftr-435	3366	5	workers	worker	NOUN
ftr-435	3366	6	were	be	AUX
ftr-435	3366	7	employees	employee	NOUN
ftr-435	3366	8	,	,	PUNCT
ftr-435	3366	9	and	and	CCONJ
ftr-435	3366	10	the	the	DET
ftr-435	3366	11	bakery	bakery	NOUN
ftr-435	3366	12	was	be	AUX
ftr-435	3366	13	not	not	PART
ftr-435	3366	14	entitled	entitle	VERB
ftr-435	3366	15	to	to	ADP
ftr-435	3366	16	relief	relief	NOUN
ftr-435	3366	17	under	under	ADP
ftr-435	3366	18	§	§	PROPN
ftr-435	3366	19	530	530	NUM
ftr-435	3366	20	of	of	ADP
ftr-435	3366	21	the	the	DET
ftr-435	3366	22	revenue	revenue	NOUN
ftr-435	3366	23	act	act	NOUN
ftr-435	3366	24	of	of	ADP
ftr-435	3366	25	1978	1978	NUM
ftr-435	3366	26	[	[	X
ftr-435	3366	27	because	because	SCONJ
ftr-435	3366	28	it	it	PRON
ftr-435	3366	29	had	have	AUX
ftr-435	3366	30	before	before	ADP
ftr-435	3366	31	1992	1992	NUM
ftr-435	3366	32	treated	treat	VERB
ftr-435	3366	33	such	such	ADJ
ftr-435	3366	34	workers	worker	NOUN
ftr-435	3366	35	as	as	ADP
ftr-435	3366	36	employees	employee	NOUN
ftr-435	3366	37	]	]	PUNCT
ftr-435	3366	38	.	.	PUNCT
ftr-435	3367	1	judge	judge	PROPN
ftr-435	3367	2	vasquez	vasquez	PROPN
ftr-435	3367	3	found	find	VERB
ftr-435	3367	4	that	that	SCONJ
ftr-435	3367	5	the	the	DET
ftr-435	3367	6	workers	worker	NOUN
ftr-435	3367	7	who	who	PRON
ftr-435	3367	8	produced	produce	VERB
ftr-435	3367	9	and	and	CCONJ
ftr-435	3367	10	marketed	market	VERB
ftr-435	3367	11	the	the	DET
ftr-435	3367	12	product	product	NOUN
ftr-435	3367	13	were	be	AUX
ftr-435	3367	14	common	common	ADJ
ftr-435	3367	15	law	law	NOUN
ftr-435	3367	16	employees	employee	NOUN
ftr-435	3367	17	under	under	ADP
ftr-435	3367	18	the	the	DET
ftr-435	3367	19	seven	seven	NUM
ftr-435	3367	20	-	-	PUNCT
ftr-435	3367	21	factor	factor	NOUN
ftr-435	3367	22	test	test	NOUN
ftr-435	3367	23	:	:	PUNCT
ftr-435	3368	1	[	[	X
ftr-435	3368	2	(	(	PUNCT
ftr-435	3368	3	1	1	NUM
ftr-435	3368	4	)	)	PUNCT
ftr-435	3368	5	degree	degree	NOUN
ftr-435	3368	6	of	of	ADP
ftr-435	3368	7	control	control	NOUN
ftr-435	3368	8	by	by	ADP
ftr-435	3368	9	principal	principal	NOUN
ftr-435	3368	10	,	,	PUNCT
ftr-435	3368	11	(	(	PUNCT
ftr-435	3368	12	2	2	X
ftr-435	3368	13	)	)	PUNCT
ftr-435	3368	14	who	who	PRON
ftr-435	3368	15	made	make	VERB
ftr-435	3368	16	the	the	DET
ftr-435	3368	17	investment	investment	NOUN
ftr-435	3368	18	,	,	PUNCT
ftr-435	3368	19	(	(	PUNCT
ftr-435	3368	20	3	3	X
ftr-435	3368	21	)	)	PUNCT
ftr-435	3368	22	profit	profit	NOUN
ftr-435	3368	23	or	or	CCONJ
ftr-435	3368	24	loss	loss	NOUN
ftr-435	3368	25	opportunity	opportunity	NOUN
ftr-435	3368	26	,	,	PUNCT
ftr-435	3368	27	(	(	PUNCT
ftr-435	3368	28	4	4	X
ftr-435	3368	29	)	)	PUNCT
ftr-435	3368	30	whether	whether	SCONJ
ftr-435	3368	31	the	the	DET
ftr-435	3368	32	worker	worker	NOUN
ftr-435	3368	33	can	can	AUX
ftr-435	3368	34	be	be	AUX
ftr-435	3368	35	discharged	discharge	VERB
ftr-435	3368	36	,	,	PUNCT
ftr-435	3368	37	(	(	PUNCT
ftr-435	3368	38	5	5	X
ftr-435	3368	39	)	)	PUNCT
ftr-435	3368	40	whether	whether	SCONJ
ftr-435	3368	41	part	part	NOUN
ftr-435	3368	42	of	of	ADP
ftr-435	3368	43	principal	principal	ADJ
ftr-435	3368	44	�	�	PROPN
ftr-435	3368	45	s	s	PART
ftr-435	3368	46	regular	regular	ADJ
ftr-435	3368	47	business	business	NOUN
ftr-435	3368	48	,	,	PUNCT
ftr-435	3368	49	(	(	PUNCT
ftr-435	3368	50	6	6	NUM
ftr-435	3368	51	)	)	PUNCT
ftr-435	3368	52	permanency	permanency	NOUN
ftr-435	3368	53	of	of	ADP
ftr-435	3368	54	the	the	DET
ftr-435	3368	55	relationship	relationship	NOUN
ftr-435	3368	56	,	,	PUNCT
ftr-435	3368	57	and	and	CCONJ
ftr-435	3368	58	(	(	PUNCT
ftr-435	3368	59	7	7	X
ftr-435	3368	60	)	)	PUNCT
ftr-435	3368	61	the	the	DET
ftr-435	3368	62	relationship	relationship	NOUN
ftr-435	3368	63	the	the	DET
ftr-435	3368	64	parties	party	NOUN
ftr-435	3368	65	believed	believe	VERB
ftr-435	3368	66	they	they	PRON
ftr-435	3368	67	were	be	AUX
ftr-435	3368	68	creating	create	VERB
ftr-435	3368	69	]	]	PUNCT
ftr-435	3368	70	of	of	ADP
ftr-435	3368	71	weber	weber	PROPN
ftr-435	3368	72	v.	v.	PROPN
ftr-435	3368	73	commissioner	commissioner	PROPN
ftr-435	3368	74	,	,	PUNCT
ftr-435	3368	75	103	103	NUM
ftr-435	3368	76	t.c	t.c	PROPN
ftr-435	3368	77	.	.	PROPN
ftr-435	3368	78	378	378	NUM
ftr-435	3368	79	(	(	PUNCT
ftr-435	3368	80	1994	1994	NUM
ftr-435	3368	81	)	)	PUNCT
ftr-435	3368	82	,	,	PUNCT
ftr-435	3368	83	aff	aff	PROPN
ftr-435	3368	84	�	�	PROPN
ftr-435	3368	85	d	d	PROPN
ftr-435	3368	86	per	per	ADP
ftr-435	3368	87	curiam	curiam	NOUN
ftr-435	3368	88	,	,	PUNCT
ftr-435	3368	89	60	60	NUM
ftr-435	3368	90	f.3d	f.3d	NUM
ftr-435	3368	91	1104	1104	NUM
ftr-435	3368	92	(	(	PUNCT
ftr-435	3368	93	4th	4th	ADJ
ftr-435	3368	94	cir	cir	NOUN
ftr-435	3368	95	.	.	PROPN
ftr-435	3368	96	1995	1995	NUM
ftr-435	3368	97	)	)	PUNCT
ftr-435	3368	98	,	,	PUNCT
ftr-435	3368	99	and	and	CCONJ
ftr-435	3368	100	that	that	SCONJ
ftr-435	3368	101	the	the	DET
ftr-435	3368	102	route	route	NOUN
ftr-435	3368	103	drivers	driver	NOUN
ftr-435	3368	104	were	be	AUX
ftr-435	3368	105	statutory	statutory	ADJ
ftr-435	3368	106	employees	employee	NOUN
ftr-435	3368	107	under	under	ADP
ftr-435	3368	108	the	the	DET
ftr-435	3368	109	§	§	PROPN
ftr-435	3368	110	3121(d)(3)(a	3121(d)(3)(a	NUM
ftr-435	3368	111	)	)	PUNCT
ftr-435	3368	112	agentdriver	agentdriver	PROPN
ftr-435	3368	113	/	/	SYM
ftr-435	3368	114	commission	commission	NOUN
ftr-435	3368	115	driver	driver	NOUN
ftr-435	3368	116	provision	provision	NOUN
ftr-435	3368	117	.	.	PUNCT
ftr-435	3369	1	�	�	PROPN
ftr-435	3369	2	judge	judge	PROPN
ftr-435	3369	3	vasquez	vasquez	PROPN
ftr-435	3369	4	further	far	ADV
ftr-435	3369	5	held	hold	VERB
ftr-435	3369	6	that	that	SCONJ
ftr-435	3369	7	the	the	DET
ftr-435	3369	8	tax	tax	NOUN
ftr-435	3369	9	court	court	NOUN
ftr-435	3369	10	�	�	PROPN
ftr-435	3369	11	s	s	PART
ftr-435	3369	12	jurisdiction	jurisdiction	NOUN
ftr-435	3369	13	over	over	ADP
ftr-435	3369	14	worker	worker	NOUN
ftr-435	3369	15	classification	classification	NOUN
ftr-435	3369	16	gave	give	VERB
ftr-435	3369	17	it	it	PRON
ftr-435	3369	18	the	the	DET
ftr-435	3369	19	jurisdiction	jurisdiction	NOUN
ftr-435	3369	20	to	to	PART
ftr-435	3369	21	decide	decide	VERB
ftr-435	3369	22	the	the	DET
ftr-435	3369	23	correct	correct	ADJ
ftr-435	3369	24	amounts	amount	NOUN
ftr-435	3369	25	of	of	ADP
ftr-435	3369	26	employment	employment	NOUN
ftr-435	3369	27	taxes	taxis	NOUN
ftr-435	3369	28	,	,	PUNCT
ftr-435	3369	29	as	as	ADV
ftr-435	3369	30	well	well	ADV
ftr-435	3369	31	as	as	ADP
ftr-435	3369	32	to	to	PART
ftr-435	3369	33	decide	decide	VERB
ftr-435	3369	34	the	the	DET
ftr-435	3369	35	proper	proper	ADJ
ftr-435	3369	36	additions	addition	NOUN
ftr-435	3369	37	to	to	PART
ftr-435	3369	38	tax	tax	NOUN
ftr-435	3369	39	and	and	CCONJ
ftr-435	3369	40	penalties	penalty	NOUN
ftr-435	3369	41	.	.	PUNCT
ftr-435	3370	1	section	section	NOUN
ftr-435	3370	2	7436	7436	NUM
ftr-435	3370	3	,	,	PUNCT
ftr-435	3370	4	which	which	PRON
ftr-435	3370	5	grants	grant	VERB
ftr-435	3370	6	the	the	DET
ftr-435	3370	7	tax	tax	NOUN
ftr-435	3370	8	court	court	NOUN
ftr-435	3370	9	jurisdiction	jurisdiction	NOUN
ftr-435	3370	10	to	to	PART
ftr-435	3370	11	determine	determine	VERB
ftr-435	3370	12	employment	employment	NOUN
ftr-435	3370	13	status	status	NOUN
ftr-435	3370	14	and	and	CCONJ
ftr-435	3370	15	employment	employment	NOUN
ftr-435	3370	16	tax	tax	NOUN
ftr-435	3370	17	deficiencies	deficiency	NOUN
ftr-435	3370	18	in	in	ADP
ftr-435	3370	19	connection	connection	NOUN
ftr-435	3370	20	with	with	ADP
ftr-435	3370	21	such	such	DET
ftr-435	3370	22	a	a	DET
ftr-435	3370	23	determination	determination	NOUN
ftr-435	3370	24	,	,	PUNCT
ftr-435	3370	25	does	do	AUX
ftr-435	3370	26	not	not	PART
ftr-435	3370	27	expressly	expressly	ADV
ftr-435	3370	28	provide	provide	VERB
ftr-435	3370	29	jurisdiction	jurisdiction	NOUN
ftr-435	3370	30	to	to	PART
ftr-435	3370	31	determine	determine	VERB
ftr-435	3370	32	§	§	PROPN
ftr-435	3370	33	6656	6656	NUM
ftr-435	3370	34	penalties	penalty	NOUN
ftr-435	3370	35	for	for	ADP
ftr-435	3370	36	underpayment	underpayment	NOUN
ftr-435	3370	37	of	of	ADP
ftr-435	3370	38	employment	employment	NOUN
ftr-435	3370	39	taxes	taxis	NOUN
ftr-435	3370	40	.	.	PUNCT
ftr-435	3371	1	nevertheless	nevertheless	ADV
ftr-435	3371	2	,	,	PUNCT
ftr-435	3371	3	jurisdiction	jurisdiction	NOUN
ftr-435	3371	4	to	to	PART
ftr-435	3371	5	determine	determine	VERB
ftr-435	3371	6	such	such	ADJ
ftr-435	3371	7	penalties	penalty	NOUN
ftr-435	3371	8	is	be	AUX
ftr-435	3371	9	founded	found	VERB
ftr-435	3371	10	on	on	ADP
ftr-435	3371	11	§	§	PROPN
ftr-435	3371	12	6665(a)(2	6665(a)(2	NOUN
ftr-435	3371	13	)	)	PUNCT
ftr-435	3372	1	[	[	X
ftr-435	3372	2	providing	provide	VERB
ftr-435	3372	3	that	that	SCONJ
ftr-435	3372	4	any	any	DET
ftr-435	3372	5	reference	reference	NOUN
ftr-435	3372	6	in	in	ADP
ftr-435	3372	7	title	title	NOUN
ftr-435	3372	8	26	26	NUM
ftr-435	3372	9	to	to	ADP
ftr-435	3372	10	a	a	DET
ftr-435	3372	11	tax	tax	NOUN
ftr-435	3372	12	imposed	impose	VERB
ftr-435	3372	13	by	by	ADP
ftr-435	3372	14	title	title	NOUN
ftr-435	3372	15	26	26	NUM
ftr-435	3372	16	shall	shall	AUX
ftr-435	3372	17	be	be	AUX
ftr-435	3372	18	deemed	deem	VERB
ftr-435	3372	19	also	also	ADV
ftr-435	3372	20	to	to	PART
ftr-435	3372	21	refer	refer	VERB
ftr-435	3372	22	to	to	ADP
ftr-435	3372	23	the	the	DET
ftr-435	3372	24	additions	addition	NOUN
ftr-435	3372	25	to	to	PART
ftr-435	3372	26	tax	tax	VERB
ftr-435	3372	27	,	,	PUNCT
ftr-435	3372	28	additional	additional	ADJ
ftr-435	3372	29	amounts	amount	NOUN
ftr-435	3372	30	,	,	PUNCT
ftr-435	3372	31	and	and	CCONJ
ftr-435	3372	32	penalties	penalty	NOUN
ftr-435	3372	33	provided	provide	VERB
ftr-435	3372	34	by	by	ADP
ftr-435	3372	35	chapter	chapter	NOUN
ftr-435	3372	36	68	68	NUM
ftr-435	3372	37	of	of	ADP
ftr-435	3372	38	subtitle	subtitle	NOUN
ftr-435	3372	39	f	f	X
ftr-435	3372	40	]	]	X
ftr-435	3372	41	because	because	SCONJ
ftr-435	3372	42	§	§	PROPN
ftr-435	3372	43	6656	6656	NUM
ftr-435	3372	44	penalty	penalty	NOUN
ftr-435	3372	45	is	be	AUX
ftr-435	3372	46	in	in	ADP
ftr-435	3372	47	chapter	chapter	NOUN
ftr-435	3372	48	68	68	NUM
ftr-435	3372	49	of	of	ADP
ftr-435	3372	50	subtitle	subtitle	NOUN
ftr-435	3372	51	f	f	PROPN
ftr-435	3372	52	and	and	CCONJ
ftr-435	3372	53	it	it	PRON
ftr-435	3372	54	applies	apply	VERB
ftr-435	3372	55	to	to	ADP
ftr-435	3372	56	taxes	taxis	NOUN
ftr-435	3372	57	imposed	impose	VERB
ftr-435	3372	58	by	by	ADP
ftr-435	3372	59	title	title	NOUN
ftr-435	3372	60	26	26	NUM
ftr-435	3372	61	,	,	PUNCT
ftr-435	3372	62	and	and	CCONJ
ftr-435	3372	63	§	§	PROPN
ftr-435	3372	64	7436(e	7436(e	PROPN
ftr-435	3372	65	)	)	PUNCT
ftr-435	3372	66	does	do	AUX
ftr-435	3372	67	not	not	PART
ftr-435	3372	68	exclude	exclude	VERB
ftr-435	3372	69	additions	addition	NOUN
ftr-435	3372	70	to	to	PART
ftr-435	3372	71	tax	tax	NOUN
ftr-435	3372	72	or	or	CCONJ
ftr-435	3372	73	penalties	penalty	NOUN
ftr-435	3372	74	from	from	ADP
ftr-435	3372	75	the	the	DET
ftr-435	3372	76	definition	definition	NOUN
ftr-435	3372	77	of	of	ADP
ftr-435	3372	78	employment	employment	NOUN
ftr-435	3372	79	tax	tax	NOUN
ftr-435	3372	80	.	.	PUNCT
ftr-435	3373	1	b.	b.	PROPN
ftr-435	3373	2	excise	excise	NOUN
ftr-435	3373	3	taxes	taxis	NOUN
ftr-435	3373	4	1	1	NUM
ftr-435	3373	5	.	.	X
ftr-435	3373	6	reg-106892	reg-106892	NOUN
ftr-435	3373	7	-	-	PUNCT
ftr-435	3373	8	00	00	NUM
ftr-435	3373	9	,	,	PUNCT
ftr-435	3373	10	deposits	deposit	NOUN
ftr-435	3373	11	of	of	ADP
ftr-435	3373	12	excise	excise	NOUN
ftr-435	3373	13	taxes	taxis	NOUN
ftr-435	3373	14	,	,	PUNCT
ftr-435	3373	15	66	66	NUM
ftr-435	3373	16	f.r	f.r	NOUN
ftr-435	3373	17	.	.	NOUN
ftr-435	3373	18	10650	10650	NUM
ftr-435	3373	19	(	(	PUNCT
ftr-435	3373	20	2/16/01	2/16/01	NUM
ftr-435	3373	21	)	)	PUNCT
ftr-435	3373	22	.	.	PUNCT
ftr-435	3374	1	the	the	DET
ftr-435	3374	2	irs	irs	PROPN
ftr-435	3374	3	has	have	AUX
ftr-435	3374	4	proposed	propose	VERB
ftr-435	3374	5	regulations	regulation	NOUN
ftr-435	3374	6	relating	relate	VERB
ftr-435	3374	7	to	to	ADP
ftr-435	3374	8	the	the	DET
ftr-435	3374	9	requirements	requirement	NOUN
ftr-435	3374	10	for	for	ADP
ftr-435	3374	11	excise	excise	NOUN
ftr-435	3374	12	tax	tax	NOUN
ftr-435	3374	13	deposits	deposit	NOUN
ftr-435	3374	14	.	.	PUNCT
ftr-435	3375	1	788	788	NUM
ftr-435	3375	2	florida	florida	PROPN
ftr-435	3375	3	tax	tax	NOUN
ftr-435	3375	4	review	review	NOUN
ftr-435	3375	5	[	[	X
ftr-435	3375	6	vol.5	vol.5	ADV
ftr-435	3375	7	:	:	PUNCT
ftr-435	3375	8	si	si	X