id	sid	tid	token	lemma	pos
ftr-437	1	1	1	1	X
ftr-437	1	2	.	.	PUNCT
ftr-437	1	3	associate	associate	ADJ
ftr-437	1	4	professor	professor	NOUN
ftr-437	1	5	of	of	ADP
ftr-437	1	6	law	law	NOUN
ftr-437	1	7	,	,	PUNCT
ftr-437	1	8	barry	barry	PROPN
ftr-437	1	9	university	university	PROPN
ftr-437	1	10	school	school	NOUN
ftr-437	1	11	of	of	ADP
ftr-437	1	12	law	law	NOUN
ftr-437	1	13	.	.	PUNCT
ftr-437	2	1	j.d	j.d	PROPN
ftr-437	2	2	.	.	PROPN
ftr-437	2	3	,	,	PUNCT
ftr-437	2	4	drake	drake	PROPN
ftr-437	2	5	university	university	PROPN
ftr-437	2	6	school	school	NOUN
ftr-437	2	7	of	of	ADP
ftr-437	2	8	law	law	NOUN
ftr-437	2	9	,	,	PUNCT
ftr-437	2	10	ll.m	ll.m	ADP
ftr-437	2	11	.	.	PROPN
ftr-437	2	12	,	,	PUNCT
ftr-437	2	13	georgetown	georgetown	PROPN
ftr-437	2	14	university	university	PROPN
ftr-437	2	15	national	national	PROPN
ftr-437	2	16	law	law	PROPN
ftr-437	2	17	center	center	NOUN
ftr-437	2	18	,	,	PUNCT
ftr-437	2	19	m.b.a	m.b.a	NOUN
ftr-437	2	20	.	.	PROPN
ftr-437	2	21	,	,	PUNCT
ftr-437	2	22	loyola	loyola	PROPN
ftr-437	2	23	university	university	PROPN
ftr-437	2	24	of	of	ADP
ftr-437	2	25	chicago	chicago	PROPN
ftr-437	2	26	,	,	PUNCT
ftr-437	2	27	ph.d	ph.d	PROPN
ftr-437	2	28	.	.	PROPN
ftr-437	2	29	,	,	PUNCT
ftr-437	2	30	southwest	southwest	PROPN
ftr-437	2	31	university	university	NOUN
ftr-437	2	32	.	.	PUNCT
ftr-437	3	1	the	the	DET
ftr-437	3	2	author	author	NOUN
ftr-437	3	3	would	would	AUX
ftr-437	3	4	like	like	VERB
ftr-437	3	5	to	to	PART
ftr-437	3	6	acknowledge	acknowledge	VERB
ftr-437	3	7	the	the	DET
ftr-437	3	8	able	able	ADJ
ftr-437	3	9	research	research	NOUN
ftr-437	3	10	assistance	assistance	NOUN
ftr-437	3	11	of	of	ADP
ftr-437	3	12	ms	ms	PROPN
ftr-437	3	13	.	.	PROPN
ftr-437	3	14	melissa	melissa	PROPN
ftr-437	3	15	logan	logan	PROPN
ftr-437	3	16	on	on	ADP
ftr-437	3	17	this	this	DET
ftr-437	3	18	article	article	NOUN
ftr-437	3	19	and	and	CCONJ
ftr-437	3	20	the	the	DET
ftr-437	3	21	committee	committee	NOUN
ftr-437	3	22	hearings	hearing	NOUN
ftr-437	3	23	on	on	ADP
ftr-437	3	24	enron	enron	PROPN
ftr-437	3	25	.	.	PUNCT
ftr-437	4	1	2	2	X
ftr-437	4	2	.	.	X
ftr-437	4	3	theodor	theodor	PROPN
ftr-437	4	4	seuss	seuss	PROPN
ftr-437	4	5	geisel	geisel	PROPN
ftr-437	4	6	,	,	PUNCT
ftr-437	4	7	dr	dr	PROPN
ftr-437	4	8	.	.	PROPN
ftr-437	4	9	seuss	seuss	PROPN
ftr-437	4	10	:	:	PUNCT
ftr-437	5	1	oh	oh	INTJ
ftr-437	5	2	,	,	PUNCT
ftr-437	5	3	the	the	DET
ftr-437	5	4	places	place	NOUN
ftr-437	5	5	you	you	PRON
ftr-437	5	6	’ll	’ll	AUX
ftr-437	5	7	go	go	VERB
ftr-437	5	8	!	!	PUNCT
ftr-437	6	1	19	19	NUM
ftr-437	6	2	(	(	PUNCT
ftr-437	6	3	random	random	ADJ
ftr-437	6	4	house	house	NOUN
ftr-437	6	5	1990	1990	NUM
ftr-437	6	6	)	)	PUNCT
ftr-437	6	7	.	.	PUNCT
ftr-437	7	1	florida	florida	PROPN
ftr-437	7	2	tax	tax	PROPN
ftr-437	7	3	review	review	NOUN
ftr-437	7	4	volume	volume	NOUN
ftr-437	7	5	5	5	NUM
ftr-437	7	6	2002	2002	NUM
ftr-437	7	7	number	number	NOUN
ftr-437	7	8	10	10	NUM
ftr-437	7	9	watchdogs	watchdog	NOUN
ftr-437	7	10	that	that	PRON
ftr-437	7	11	failed	fail	VERB
ftr-437	7	12	to	to	PART
ftr-437	7	13	bark	bark	VERB
ftr-437	7	14	:	:	PUNCT
ftr-437	7	15	standards	standard	NOUN
ftr-437	7	16	of	of	ADP
ftr-437	7	17	tax	tax	NOUN
ftr-437	7	18	review	review	NOUN
ftr-437	7	19	after	after	ADP
ftr-437	7	20	enron	enron	PROPN
ftr-437	7	21	harold	harold	PROPN
ftr-437	7	22	s.	s.	PROPN
ftr-437	7	23	peckron1	peckron1	PROPN
ftr-437	8	1	you	you	PRON
ftr-437	8	2	will	will	AUX
ftr-437	8	3	come	come	VERB
ftr-437	8	4	to	to	ADP
ftr-437	8	5	a	a	DET
ftr-437	8	6	place	place	NOUN
ftr-437	8	7	where	where	SCONJ
ftr-437	8	8	the	the	DET
ftr-437	8	9	streets	street	NOUN
ftr-437	8	10	are	be	AUX
ftr-437	8	11	not	not	PART
ftr-437	8	12	marked	mark	VERB
ftr-437	8	13	.	.	PUNCT
ftr-437	9	1	some	some	DET
ftr-437	9	2	windows	window	NOUN
ftr-437	9	3	are	be	AUX
ftr-437	9	4	lighted	light	VERB
ftr-437	9	5	.	.	PUNCT
ftr-437	10	1	but	but	CCONJ
ftr-437	10	2	mostly	mostly	ADV
ftr-437	10	3	they	they	PRON
ftr-437	10	4	’re	’re	AUX
ftr-437	10	5	darked	darke	VERB
ftr-437	10	6	.	.	PUNCT
ftr-437	11	1	a	a	DET
ftr-437	11	2	place	place	NOUN
ftr-437	11	3	you	you	PRON
ftr-437	11	4	could	could	AUX
ftr-437	11	5	sprain	sprain	VERB
ftr-437	11	6	both	both	DET
ftr-437	11	7	your	your	PRON
ftr-437	11	8	elbow	elbow	NOUN
ftr-437	11	9	and	and	CCONJ
ftr-437	11	10	chin	chin	PROPN
ftr-437	11	11	!	!	PUNCT
ftr-437	12	1	do	do	AUX
ftr-437	12	2	you	you	PRON
ftr-437	12	3	dare	dare	VERB
ftr-437	12	4	to	to	PART
ftr-437	12	5	stay	stay	VERB
ftr-437	12	6	out	out	ADP
ftr-437	12	7	?	?	PUNCT
ftr-437	13	1	do	do	AUX
ftr-437	13	2	you	you	PRON
ftr-437	13	3	dare	dare	VERB
ftr-437	13	4	to	to	PART
ftr-437	13	5	go	go	VERB
ftr-437	13	6	in	in	ADV
ftr-437	13	7	?	?	PUNCT
ftr-437	14	1	how	how	SCONJ
ftr-437	14	2	much	much	ADV
ftr-437	14	3	can	can	AUX
ftr-437	14	4	you	you	PRON
ftr-437	14	5	lose	lose	VERB
ftr-437	14	6	?	?	PUNCT
ftr-437	15	1	how	how	SCONJ
ftr-437	15	2	much	much	ADJ
ftr-437	15	3	can	can	AUX
ftr-437	15	4	you	you	PRON
ftr-437	15	5	win?2	win?2	VERB
ftr-437	15	6	853	853	NUM
ftr-437	15	7	florida	florida	PROPN
ftr-437	15	8	tax	tax	NOUN
ftr-437	15	9	review	review	NOUN
ftr-437	15	10	volume	volume	NOUN
ftr-437	15	11	5	5	NUM
ftr-437	15	12	2002	2002	NUM
ftr-437	15	13	number	number	NOUN
ftr-437	15	14	10	10	NUM
ftr-437	15	15	watchdogs	watchdog	NOUN
ftr-437	15	16	that	that	PRON
ftr-437	15	17	failed	fail	VERB
ftr-437	15	18	to	to	PART
ftr-437	15	19	bark	bark	VERB
ftr-437	15	20	:	:	PUNCT
ftr-437	15	21	standards	standard	NOUN
ftr-437	15	22	of	of	ADP
ftr-437	15	23	tax	tax	NOUN
ftr-437	15	24	review	review	NOUN
ftr-437	15	25	after	after	ADP
ftr-437	15	26	enron	enron	PROPN
ftr-437	15	27	harold	harold	PROPN
ftr-437	15	28	s.	s.	PROPN
ftr-437	15	29	peckron	peckron	PROPN
ftr-437	15	30	i.	i.	PROPN
ftr-437	15	31	introduction	introduction	NOUN
ftr-437	15	32	.	.	PUNCT
ftr-437	15	33	.	.	PUNCT
ftr-437	15	34	.	.	PUNCT
ftr-437	15	35	.	.	PUNCT
ftr-437	15	36	.	.	PUNCT
ftr-437	15	37	.	.	PUNCT
ftr-437	15	38	.	.	PUNCT
ftr-437	15	39	.	.	PUNCT
ftr-437	15	40	.	.	PUNCT
ftr-437	15	41	.	.	PUNCT
ftr-437	15	42	.	.	PUNCT
ftr-437	15	43	.	.	PUNCT
ftr-437	15	44	.	.	PUNCT
ftr-437	15	45	.	.	PUNCT
ftr-437	15	46	.	.	PUNCT
ftr-437	15	47	.	.	PUNCT
ftr-437	15	48	.	.	PUNCT
ftr-437	15	49	.	.	PUNCT
ftr-437	15	50	.	.	PUNCT
ftr-437	15	51	.	.	PUNCT
ftr-437	15	52	.	.	PUNCT
ftr-437	15	53	.	.	PUNCT
ftr-437	15	54	.	.	PUNCT
ftr-437	15	55	.	.	PUNCT
ftr-437	15	56	.	.	PUNCT
ftr-437	15	57	.	.	PUNCT
ftr-437	15	58	.	.	PUNCT
ftr-437	15	59	.	.	PUNCT
ftr-437	15	60	.	.	PUNCT
ftr-437	15	61	.	.	PUNCT
ftr-437	15	62	.	.	PUNCT
ftr-437	15	63	.	.	PUNCT
ftr-437	15	64	.	.	PUNCT
ftr-437	15	65	.	.	PUNCT
ftr-437	15	66	.	.	PUNCT
ftr-437	15	67	.	.	PUNCT
ftr-437	16	1	855	855	NUM
ftr-437	16	2	ii	ii	NOUN
ftr-437	16	3	.	.	PUNCT
ftr-437	17	1	the	the	DET
ftr-437	17	2	enron	enron	PROPN
ftr-437	17	3	imbroglio	imbroglio	NOUN
ftr-437	17	4	.	.	PUNCT
ftr-437	17	5	.	.	PUNCT
ftr-437	17	6	.	.	PUNCT
ftr-437	17	7	.	.	PUNCT
ftr-437	17	8	.	.	PUNCT
ftr-437	17	9	.	.	PUNCT
ftr-437	17	10	.	.	PUNCT
ftr-437	17	11	.	.	PUNCT
ftr-437	17	12	.	.	PUNCT
ftr-437	17	13	.	.	PUNCT
ftr-437	17	14	.	.	PUNCT
ftr-437	17	15	.	.	PUNCT
ftr-437	17	16	.	.	PUNCT
ftr-437	17	17	.	.	PUNCT
ftr-437	17	18	.	.	PUNCT
ftr-437	17	19	.	.	PUNCT
ftr-437	17	20	.	.	PUNCT
ftr-437	17	21	.	.	PUNCT
ftr-437	17	22	.	.	PUNCT
ftr-437	17	23	.	.	PUNCT
ftr-437	17	24	.	.	PUNCT
ftr-437	17	25	.	.	PUNCT
ftr-437	17	26	.	.	PUNCT
ftr-437	17	27	.	.	PUNCT
ftr-437	17	28	.	.	PUNCT
ftr-437	17	29	.	.	PUNCT
ftr-437	17	30	.	.	PUNCT
ftr-437	17	31	.	.	PUNCT
ftr-437	17	32	.	.	PUNCT
ftr-437	18	1	856	856	NUM
ftr-437	18	2	a.	a.	NOUN
ftr-437	18	3	special	special	ADJ
ftr-437	18	4	investigative	investigative	PROPN
ftr-437	18	5	committee	committee	NOUN
ftr-437	18	6	report	report	NOUN
ftr-437	18	7	.	.	PUNCT
ftr-437	18	8	.	.	PUNCT
ftr-437	18	9	.	.	PUNCT
ftr-437	18	10	.	.	PUNCT
ftr-437	18	11	.	.	PUNCT
ftr-437	18	12	.	.	PUNCT
ftr-437	18	13	.	.	PUNCT
ftr-437	18	14	.	.	PUNCT
ftr-437	18	15	.	.	PUNCT
ftr-437	18	16	.	.	PUNCT
ftr-437	18	17	.	.	PUNCT
ftr-437	18	18	.	.	PUNCT
ftr-437	19	1	856	856	NUM
ftr-437	19	2	b.	b.	PROPN
ftr-437	19	3	advisors	advisor	NOUN
ftr-437	19	4	’	'	PUNCT
ftr-437	19	5	response	response	NOUN
ftr-437	19	6	:	:	PUNCT
ftr-437	19	7	shredding	shredding	NOUN
ftr-437	19	8	of	of	ADP
ftr-437	19	9	documents	document	NOUN
ftr-437	19	10	.	.	PUNCT
ftr-437	19	11	.	.	PUNCT
ftr-437	19	12	.	.	PUNCT
ftr-437	19	13	.	.	PUNCT
ftr-437	19	14	.	.	PUNCT
ftr-437	19	15	.	.	PUNCT
ftr-437	20	1	.	.	PUNCT
ftr-437	21	1	862	862	NUM
ftr-437	21	2	iii	iii	NOUN
ftr-437	21	3	.	.	PUNCT
ftr-437	21	4	pre	pre	ADJ
ftr-437	21	5	-	-	PROPN
ftr-437	21	6	enron	enron	PROPN
ftr-437	21	7	standards	standard	NOUN
ftr-437	21	8	of	of	ADP
ftr-437	21	9	tax	tax	NOUN
ftr-437	21	10	review	review	NOUN
ftr-437	21	11	.	.	PUNCT
ftr-437	21	12	.	.	PUNCT
ftr-437	21	13	.	.	PUNCT
ftr-437	21	14	.	.	PUNCT
ftr-437	21	15	.	.	PUNCT
ftr-437	21	16	.	.	PUNCT
ftr-437	21	17	.	.	PUNCT
ftr-437	21	18	.	.	PUNCT
ftr-437	21	19	.	.	PUNCT
ftr-437	21	20	.	.	PUNCT
ftr-437	21	21	.	.	PUNCT
ftr-437	21	22	.	.	PUNCT
ftr-437	21	23	.	.	PUNCT
ftr-437	21	24	.	.	PUNCT
ftr-437	21	25	.	.	PUNCT
ftr-437	22	1	864	864	NUM
ftr-437	22	2	a.	a.	NOUN
ftr-437	22	3	standards	standard	NOUN
ftr-437	22	4	of	of	ADP
ftr-437	22	5	tax	tax	NOUN
ftr-437	22	6	review	review	NOUN
ftr-437	22	7	.	.	PUNCT
ftr-437	22	8	.	.	PUNCT
ftr-437	22	9	.	.	PUNCT
ftr-437	22	10	.	.	PUNCT
ftr-437	22	11	.	.	PUNCT
ftr-437	22	12	.	.	PUNCT
ftr-437	22	13	.	.	PUNCT
ftr-437	22	14	.	.	PUNCT
ftr-437	22	15	.	.	PUNCT
ftr-437	22	16	.	.	PUNCT
ftr-437	22	17	.	.	PUNCT
ftr-437	22	18	.	.	PUNCT
ftr-437	22	19	.	.	PUNCT
ftr-437	22	20	.	.	PUNCT
ftr-437	22	21	.	.	PUNCT
ftr-437	22	22	.	.	PUNCT
ftr-437	22	23	.	.	PUNCT
ftr-437	22	24	.	.	PUNCT
ftr-437	22	25	.	.	PUNCT
ftr-437	22	26	.	.	PUNCT
ftr-437	22	27	.	.	PUNCT
ftr-437	22	28	.	.	PUNCT
ftr-437	22	29	.	.	PUNCT
ftr-437	23	1	865	865	NUM
ftr-437	23	2	1	1	NUM
ftr-437	23	3	.	.	PUNCT
ftr-437	24	1	aba	aba	PROPN
ftr-437	24	2	formal	formal	ADJ
ftr-437	24	3	opinion	opinion	NOUN
ftr-437	24	4	352	352	NUM
ftr-437	24	5	and	and	CCONJ
ftr-437	24	6	model	model	NOUN
ftr-437	24	7	rules	rule	NOUN
ftr-437	24	8	of	of	ADP
ftr-437	24	9	professional	professional	ADJ
ftr-437	24	10	conduct	conduct	NOUN
ftr-437	24	11	.	.	PUNCT
ftr-437	24	12	.	.	PUNCT
ftr-437	24	13	.	.	PUNCT
ftr-437	24	14	.	.	PUNCT
ftr-437	24	15	.	.	PUNCT
ftr-437	24	16	.	.	PUNCT
ftr-437	24	17	.	.	PUNCT
ftr-437	24	18	.	.	PUNCT
ftr-437	24	19	.	.	PUNCT
ftr-437	24	20	.	.	PUNCT
ftr-437	24	21	.	.	PUNCT
ftr-437	24	22	.	.	PUNCT
ftr-437	24	23	.	.	PUNCT
ftr-437	24	24	.	.	PUNCT
ftr-437	24	25	.	.	PUNCT
ftr-437	24	26	.	.	PUNCT
ftr-437	24	27	.	.	PUNCT
ftr-437	24	28	.	.	PUNCT
ftr-437	24	29	.	.	PUNCT
ftr-437	24	30	.	.	PUNCT
ftr-437	24	31	.	.	PUNCT
ftr-437	24	32	.	.	PUNCT
ftr-437	24	33	.	.	PUNCT
ftr-437	24	34	.	.	PUNCT
ftr-437	24	35	.	.	PUNCT
ftr-437	25	1	.	.	PUNCT
ftr-437	26	1	866	866	NUM
ftr-437	26	2	2	2	NUM
ftr-437	26	3	.	.	PUNCT
ftr-437	26	4	aicpa	aicpa	PROPN
ftr-437	26	5	statements	statement	NOUN
ftr-437	26	6	on	on	ADP
ftr-437	26	7	responsibilities	responsibility	NOUN
ftr-437	26	8	in	in	ADP
ftr-437	26	9	tax	tax	NOUN
ftr-437	26	10	practice	practice	NOUN
ftr-437	26	11	and	and	CCONJ
ftr-437	26	12	code	code	NOUN
ftr-437	26	13	of	of	ADP
ftr-437	26	14	professional	professional	ADJ
ftr-437	26	15	conduct	conduct	NOUN
ftr-437	26	16	.	.	PUNCT
ftr-437	26	17	.	.	PUNCT
ftr-437	26	18	.	.	PUNCT
ftr-437	26	19	.	.	PUNCT
ftr-437	26	20	.	.	PUNCT
ftr-437	26	21	.	.	PUNCT
ftr-437	26	22	.	.	PUNCT
ftr-437	26	23	.	.	PUNCT
ftr-437	27	1	.	.	PUNCT
ftr-437	28	1	867	867	NUM
ftr-437	28	2	3	3	X
ftr-437	28	3	.	.	PUNCT
ftr-437	29	1	treasury	treasury	PROPN
ftr-437	29	2	circular	circular	NOUN
ftr-437	29	3	230	230	NUM
ftr-437	29	4	.	.	PUNCT
ftr-437	29	5	.	.	PUNCT
ftr-437	29	6	.	.	PUNCT
ftr-437	29	7	.	.	PUNCT
ftr-437	29	8	.	.	PUNCT
ftr-437	29	9	.	.	PUNCT
ftr-437	29	10	.	.	PUNCT
ftr-437	29	11	.	.	PUNCT
ftr-437	29	12	.	.	PUNCT
ftr-437	29	13	.	.	PUNCT
ftr-437	29	14	.	.	PUNCT
ftr-437	29	15	.	.	PUNCT
ftr-437	29	16	.	.	PUNCT
ftr-437	29	17	.	.	PUNCT
ftr-437	29	18	.	.	PUNCT
ftr-437	29	19	.	.	PUNCT
ftr-437	29	20	.	.	PUNCT
ftr-437	29	21	.	.	PUNCT
ftr-437	29	22	.	.	PUNCT
ftr-437	29	23	.	.	PUNCT
ftr-437	29	24	.	.	PUNCT
ftr-437	29	25	.	.	PUNCT
ftr-437	30	1	.	.	PUNCT
ftr-437	31	1	870	870	NUM
ftr-437	31	2	4	4	NUM
ftr-437	31	3	.	.	PUNCT
ftr-437	31	4	treasury	treasury	NOUN
ftr-437	31	5	regulations	regulation	NOUN
ftr-437	31	6	and	and	CCONJ
ftr-437	31	7	the	the	DET
ftr-437	31	8	2000	2000	NUM
ftr-437	31	9	-	-	SYM
ftr-437	31	10	01	01	NUM
ftr-437	31	11	tax	tax	NOUN
ftr-437	31	12	shelter	shelter	NOUN
ftr-437	31	13	regulations	regulation	NOUN
ftr-437	31	14	disclosure	disclosure	NOUN
ftr-437	31	15	.	.	PUNCT
ftr-437	31	16	.	.	PUNCT
ftr-437	31	17	.	.	PUNCT
ftr-437	31	18	.	.	PUNCT
ftr-437	31	19	.	.	PUNCT
ftr-437	31	20	.	.	PUNCT
ftr-437	31	21	.	.	PUNCT
ftr-437	31	22	.	.	PUNCT
ftr-437	31	23	.	.	PUNCT
ftr-437	31	24	.	.	PUNCT
ftr-437	31	25	.	.	PUNCT
ftr-437	31	26	.	.	PUNCT
ftr-437	31	27	.	.	PUNCT
ftr-437	31	28	.	.	PUNCT
ftr-437	31	29	.	.	PUNCT
ftr-437	31	30	.	.	PUNCT
ftr-437	31	31	.	.	PUNCT
ftr-437	31	32	.	.	PUNCT
ftr-437	31	33	.	.	PUNCT
ftr-437	31	34	.	.	PUNCT
ftr-437	31	35	.	.	PUNCT
ftr-437	31	36	.	.	PUNCT
ftr-437	31	37	.	.	PUNCT
ftr-437	31	38	.	.	PUNCT
ftr-437	32	1	.	.	PUNCT
ftr-437	33	1	872	872	NUM
ftr-437	33	2	5	5	NUM
ftr-437	33	3	.	.	PUNCT
ftr-437	33	4	internal	internal	ADJ
ftr-437	33	5	revenue	revenue	NOUN
ftr-437	33	6	code	code	NOUN
ftr-437	33	7	of	of	ADP
ftr-437	33	8	1986	1986	NUM
ftr-437	33	9	and	and	CCONJ
ftr-437	33	10	the	the	DET
ftr-437	33	11	civil	civil	ADJ
ftr-437	33	12	penalty	penalty	NOUN
ftr-437	33	13	provisions	provision	NOUN
ftr-437	33	14	.	.	PUNCT
ftr-437	33	15	.	.	PUNCT
ftr-437	33	16	.	.	PUNCT
ftr-437	33	17	.	.	PUNCT
ftr-437	33	18	.	.	PUNCT
ftr-437	33	19	.	.	PUNCT
ftr-437	33	20	.	.	PUNCT
ftr-437	33	21	.	.	PUNCT
ftr-437	33	22	.	.	PUNCT
ftr-437	33	23	.	.	PUNCT
ftr-437	33	24	.	.	PUNCT
ftr-437	33	25	.	.	PUNCT
ftr-437	33	26	.	.	PUNCT
ftr-437	33	27	.	.	PUNCT
ftr-437	33	28	.	.	PUNCT
ftr-437	33	29	.	.	PUNCT
ftr-437	33	30	.	.	PUNCT
ftr-437	33	31	.	.	PUNCT
ftr-437	33	32	.	.	PUNCT
ftr-437	33	33	.	.	PUNCT
ftr-437	33	34	.	.	PUNCT
ftr-437	33	35	.	.	PUNCT
ftr-437	33	36	.	.	PUNCT
ftr-437	33	37	.	.	PUNCT
ftr-437	33	38	.	.	PUNCT
ftr-437	33	39	.	.	PUNCT
ftr-437	33	40	.	.	PUNCT
ftr-437	34	1	.	.	PUNCT
ftr-437	35	1	876	876	NUM
ftr-437	35	2	b.	b.	NOUN
ftr-437	35	3	application	application	NOUN
ftr-437	35	4	of	of	ADP
ftr-437	35	5	the	the	DET
ftr-437	35	6	standards	standard	NOUN
ftr-437	35	7	to	to	ADP
ftr-437	35	8	tax	tax	NOUN
ftr-437	35	9	shelter	shelter	NOUN
ftr-437	35	10	cases	case	NOUN
ftr-437	35	11	.	.	PUNCT
ftr-437	35	12	.	.	PUNCT
ftr-437	35	13	.	.	PUNCT
ftr-437	35	14	.	.	PUNCT
ftr-437	36	1	877	877	NUM
ftr-437	36	2	1	1	NUM
ftr-437	36	3	.	.	PUNCT
ftr-437	37	1	pro	pro	ADJ
ftr-437	37	2	-	-	ADJ
ftr-437	37	3	taxpayer	taxpayer	ADJ
ftr-437	37	4	cases	case	NOUN
ftr-437	37	5	.	.	PUNCT
ftr-437	37	6	.	.	PUNCT
ftr-437	37	7	.	.	PUNCT
ftr-437	37	8	.	.	PUNCT
ftr-437	37	9	.	.	PUNCT
ftr-437	37	10	.	.	PUNCT
ftr-437	37	11	.	.	PUNCT
ftr-437	37	12	.	.	PUNCT
ftr-437	37	13	.	.	PUNCT
ftr-437	37	14	.	.	PUNCT
ftr-437	37	15	.	.	PUNCT
ftr-437	37	16	.	.	PUNCT
ftr-437	37	17	.	.	PUNCT
ftr-437	37	18	.	.	PUNCT
ftr-437	37	19	.	.	PUNCT
ftr-437	37	20	.	.	PUNCT
ftr-437	37	21	.	.	PUNCT
ftr-437	37	22	.	.	PUNCT
ftr-437	37	23	.	.	PUNCT
ftr-437	37	24	.	.	PUNCT
ftr-437	37	25	.	.	PUNCT
ftr-437	37	26	.	.	PUNCT
ftr-437	37	27	.	.	PUNCT
ftr-437	38	1	.	.	PUNCT
ftr-437	39	1	.	.	PUNCT
ftr-437	40	1	878	878	NUM
ftr-437	40	2	a.	a.	NOUN
ftr-437	40	3	repurchase	repurchase	NOUN
ftr-437	40	4	agreement	agreement	NOUN
ftr-437	40	5	(	(	PUNCT
ftr-437	40	6	repo	repo	NOUN
ftr-437	40	7	)	)	PUNCT
ftr-437	40	8	corporate	corporate	ADJ
ftr-437	40	9	inversion	inversion	NOUN
ftr-437	40	10	.	.	PUNCT
ftr-437	40	11	.	.	PUNCT
ftr-437	40	12	.	.	PUNCT
ftr-437	40	13	.	.	PUNCT
ftr-437	40	14	.	.	PUNCT
ftr-437	40	15	.	.	PUNCT
ftr-437	40	16	.	.	PUNCT
ftr-437	40	17	.	.	PUNCT
ftr-437	40	18	.	.	PUNCT
ftr-437	40	19	.	.	PUNCT
ftr-437	40	20	.	.	PUNCT
ftr-437	40	21	.	.	PUNCT
ftr-437	40	22	.	.	PUNCT
ftr-437	40	23	.	.	PUNCT
ftr-437	40	24	.	.	PUNCT
ftr-437	40	25	.	.	PUNCT
ftr-437	40	26	.	.	PUNCT
ftr-437	40	27	.	.	PUNCT
ftr-437	40	28	.	.	PUNCT
ftr-437	40	29	.	.	PUNCT
ftr-437	40	30	.	.	PUNCT
ftr-437	40	31	.	.	PUNCT
ftr-437	40	32	.	.	PUNCT
ftr-437	40	33	.	.	PUNCT
ftr-437	40	34	.	.	PUNCT
ftr-437	40	35	.	.	PUNCT
ftr-437	40	36	.	.	PUNCT
ftr-437	40	37	.	.	PUNCT
ftr-437	40	38	.	.	PUNCT
ftr-437	41	1	879	879	NUM
ftr-437	41	2	b.	b.	PROPN
ftr-437	41	3	contingent	contingent	PROPN
ftr-437	41	4	installment	installment	NOUN
ftr-437	41	5	sale	sale	NOUN
ftr-437	41	6	notes	note	NOUN
ftr-437	41	7	.	.	PUNCT
ftr-437	41	8	.	.	PUNCT
ftr-437	41	9	.	.	PUNCT
ftr-437	41	10	.	.	PUNCT
ftr-437	41	11	.	.	PUNCT
ftr-437	41	12	.	.	PUNCT
ftr-437	41	13	.	.	PUNCT
ftr-437	41	14	.	.	PUNCT
ftr-437	42	1	881	881	NUM
ftr-437	42	2	c.	c.	NOUN
ftr-437	42	3	dividend	dividend	NOUN
ftr-437	42	4	stripping	strip	VERB
ftr-437	42	5	transactions	transaction	NOUN
ftr-437	42	6	.	.	PUNCT
ftr-437	42	7	.	.	PUNCT
ftr-437	42	8	.	.	PUNCT
ftr-437	42	9	.	.	PUNCT
ftr-437	42	10	.	.	PUNCT
ftr-437	42	11	.	.	PUNCT
ftr-437	42	12	.	.	PUNCT
ftr-437	42	13	.	.	PUNCT
ftr-437	43	1	.	.	PUNCT
ftr-437	44	1	884	884	NUM
ftr-437	44	2	d.	d.	PROPN
ftr-437	44	3	offshore	offshore	ADJ
ftr-437	44	4	special	special	ADJ
ftr-437	44	5	purpose	purpose	NOUN
ftr-437	44	6	entities	entity	NOUN
ftr-437	44	7	.	.	PUNCT
ftr-437	44	8	.	.	PUNCT
ftr-437	44	9	.	.	PUNCT
ftr-437	44	10	.	.	PUNCT
ftr-437	44	11	.	.	PUNCT
ftr-437	44	12	.	.	PUNCT
ftr-437	44	13	.	.	PUNCT
ftr-437	44	14	.	.	PUNCT
ftr-437	45	1	887	887	NUM
ftr-437	45	2	e.	e.	PROPN
ftr-437	45	3	pro	pro	ADJ
ftr-437	45	4	-	-	ADJ
ftr-437	45	5	taxpayers	taxpayer	NOUN
ftr-437	45	6	synopsis	synopsis	NOUN
ftr-437	45	7	.	.	PUNCT
ftr-437	45	8	.	.	PUNCT
ftr-437	45	9	.	.	PUNCT
ftr-437	45	10	.	.	PUNCT
ftr-437	45	11	.	.	PUNCT
ftr-437	45	12	.	.	PUNCT
ftr-437	45	13	.	.	PUNCT
ftr-437	45	14	.	.	PUNCT
ftr-437	45	15	.	.	PUNCT
ftr-437	45	16	.	.	PUNCT
ftr-437	45	17	.	.	PUNCT
ftr-437	45	18	.	.	PUNCT
ftr-437	45	19	.	.	PUNCT
ftr-437	45	20	.	.	PUNCT
ftr-437	45	21	.	.	PUNCT
ftr-437	45	22	.	.	PUNCT
ftr-437	46	1	891	891	NUM
ftr-437	46	2	2	2	NUM
ftr-437	46	3	.	.	PUNCT
ftr-437	46	4	pro	pro	ADJ
ftr-437	46	5	-	-	ADJ
ftr-437	46	6	government	government	ADJ
ftr-437	46	7	cases	case	NOUN
ftr-437	46	8	.	.	PUNCT
ftr-437	46	9	.	.	PUNCT
ftr-437	46	10	.	.	PUNCT
ftr-437	46	11	.	.	PUNCT
ftr-437	46	12	.	.	PUNCT
ftr-437	46	13	.	.	PUNCT
ftr-437	46	14	.	.	PUNCT
ftr-437	46	15	.	.	PUNCT
ftr-437	46	16	.	.	PUNCT
ftr-437	46	17	.	.	PUNCT
ftr-437	46	18	.	.	PUNCT
ftr-437	46	19	.	.	PUNCT
ftr-437	46	20	.	.	PUNCT
ftr-437	46	21	.	.	PUNCT
ftr-437	46	22	.	.	PUNCT
ftr-437	46	23	.	.	PUNCT
ftr-437	46	24	.	.	PUNCT
ftr-437	46	25	.	.	PUNCT
ftr-437	46	26	.	.	PUNCT
ftr-437	46	27	.	.	PUNCT
ftr-437	46	28	.	.	PUNCT
ftr-437	46	29	.	.	PUNCT
ftr-437	47	1	.	.	PUNCT
ftr-437	48	1	892	892	NUM
ftr-437	48	2	a.	a.	NOUN
ftr-437	48	3	contingent	contingent	PROPN
ftr-437	48	4	installment	installment	NOUN
ftr-437	48	5	sales	sale	NOUN
ftr-437	48	6	notes	note	NOUN
ftr-437	48	7	.	.	PUNCT
ftr-437	48	8	.	.	PUNCT
ftr-437	48	9	.	.	PUNCT
ftr-437	48	10	.	.	PUNCT
ftr-437	48	11	.	.	PUNCT
ftr-437	48	12	.	.	PUNCT
ftr-437	48	13	.	.	PUNCT
ftr-437	49	1	892	892	NUM
ftr-437	49	2	b.	b.	PROPN
ftr-437	49	3	equipment	equipment	NOUN
ftr-437	49	4	leasing	leasing	NOUN
ftr-437	49	5	trusts	trust	NOUN
ftr-437	49	6	.	.	PUNCT
ftr-437	49	7	.	.	PUNCT
ftr-437	49	8	.	.	PUNCT
ftr-437	49	9	.	.	PUNCT
ftr-437	49	10	.	.	PUNCT
ftr-437	49	11	.	.	PUNCT
ftr-437	49	12	.	.	PUNCT
ftr-437	49	13	.	.	PUNCT
ftr-437	49	14	.	.	PUNCT
ftr-437	49	15	.	.	PUNCT
ftr-437	49	16	.	.	PUNCT
ftr-437	49	17	.	.	PUNCT
ftr-437	49	18	.	.	PUNCT
ftr-437	49	19	.	.	PUNCT
ftr-437	50	1	893	893	NUM
ftr-437	50	2	c.	c.	PROPN
ftr-437	50	3	corporate	corporate	ADJ
ftr-437	50	4	owned	own	VERB
ftr-437	50	5	life	life	NOUN
ftr-437	50	6	insurance	insurance	NOUN
ftr-437	50	7	.	.	PUNCT
ftr-437	50	8	.	.	PUNCT
ftr-437	50	9	.	.	PUNCT
ftr-437	50	10	.	.	PUNCT
ftr-437	50	11	.	.	PUNCT
ftr-437	50	12	.	.	PUNCT
ftr-437	50	13	.	.	PUNCT
ftr-437	50	14	.	.	PUNCT
ftr-437	50	15	.	.	PUNCT
ftr-437	51	1	897	897	NUM
ftr-437	51	2	d.	d.	PROPN
ftr-437	51	3	pro	pro	ADJ
ftr-437	51	4	-	-	ADJ
ftr-437	51	5	government	government	ADJ
ftr-437	51	6	synopsis	synopsis	NOUN
ftr-437	51	7	.	.	PUNCT
ftr-437	51	8	.	.	PUNCT
ftr-437	51	9	.	.	PUNCT
ftr-437	51	10	.	.	PUNCT
ftr-437	51	11	.	.	PUNCT
ftr-437	51	12	.	.	PUNCT
ftr-437	51	13	.	.	PUNCT
ftr-437	51	14	.	.	PUNCT
ftr-437	51	15	.	.	PUNCT
ftr-437	51	16	.	.	PUNCT
ftr-437	51	17	.	.	PUNCT
ftr-437	51	18	.	.	PUNCT
ftr-437	51	19	.	.	PUNCT
ftr-437	52	1	.	.	PUNCT
ftr-437	53	1	900	900	NUM
ftr-437	53	2	iv	iv	NOUN
ftr-437	53	3	.	.	PUNCT
ftr-437	53	4	public	public	ADJ
ftr-437	53	5	policy	policy	NOUN
ftr-437	53	6	and	and	CCONJ
ftr-437	53	7	moral	moral	ADJ
ftr-437	53	8	considerations	consideration	NOUN
ftr-437	53	9	affecting	affect	VERB
ftr-437	53	10	standards	standard	NOUN
ftr-437	53	11	review	review	NOUN
ftr-437	53	12	.	.	PUNCT
ftr-437	53	13	.	.	PUNCT
ftr-437	53	14	.	.	PUNCT
ftr-437	53	15	.	.	PUNCT
ftr-437	53	16	.	.	PUNCT
ftr-437	53	17	.	.	PUNCT
ftr-437	53	18	.	.	PUNCT
ftr-437	53	19	.	.	PUNCT
ftr-437	53	20	.	.	PUNCT
ftr-437	53	21	.	.	PUNCT
ftr-437	53	22	.	.	PUNCT
ftr-437	53	23	.	.	PUNCT
ftr-437	53	24	.	.	PUNCT
ftr-437	53	25	.	.	PUNCT
ftr-437	53	26	.	.	PUNCT
ftr-437	53	27	.	.	PUNCT
ftr-437	53	28	.	.	PUNCT
ftr-437	53	29	.	.	PUNCT
ftr-437	53	30	.	.	PUNCT
ftr-437	53	31	.	.	PUNCT
ftr-437	53	32	.	.	PUNCT
ftr-437	53	33	.	.	PUNCT
ftr-437	53	34	.	.	PUNCT
ftr-437	53	35	.	.	PUNCT
ftr-437	53	36	.	.	PUNCT
ftr-437	53	37	.	.	PUNCT
ftr-437	53	38	.	.	PUNCT
ftr-437	53	39	.	.	PUNCT
ftr-437	53	40	.	.	PUNCT
ftr-437	53	41	.	.	PUNCT
ftr-437	53	42	.	.	PUNCT
ftr-437	54	1	.	.	PUNCT
ftr-437	55	1	901	901	NUM
ftr-437	55	2	1	1	NUM
ftr-437	55	3	.	.	PUNCT
ftr-437	55	4	public	public	ADJ
ftr-437	55	5	policy	policy	NOUN
ftr-437	55	6	demensions	demension	NOUN
ftr-437	55	7	.	.	PUNCT
ftr-437	55	8	.	.	PUNCT
ftr-437	55	9	.	.	PUNCT
ftr-437	55	10	.	.	PUNCT
ftr-437	55	11	.	.	PUNCT
ftr-437	55	12	.	.	PUNCT
ftr-437	55	13	.	.	PUNCT
ftr-437	55	14	.	.	PUNCT
ftr-437	55	15	.	.	PUNCT
ftr-437	55	16	.	.	PUNCT
ftr-437	55	17	.	.	PUNCT
ftr-437	55	18	.	.	PUNCT
ftr-437	55	19	.	.	PUNCT
ftr-437	55	20	.	.	PUNCT
ftr-437	55	21	.	.	PUNCT
ftr-437	55	22	.	.	PUNCT
ftr-437	55	23	.	.	PUNCT
ftr-437	55	24	.	.	PUNCT
ftr-437	55	25	.	.	PUNCT
ftr-437	55	26	.	.	PUNCT
ftr-437	56	1	901	901	NUM
ftr-437	56	2	2	2	NUM
ftr-437	56	3	.	.	PUNCT
ftr-437	56	4	moral	moral	ADJ
ftr-437	56	5	considerations	consideration	NOUN
ftr-437	56	6	.	.	PUNCT
ftr-437	56	7	.	.	PUNCT
ftr-437	56	8	.	.	PUNCT
ftr-437	56	9	.	.	PUNCT
ftr-437	56	10	.	.	PUNCT
ftr-437	56	11	.	.	PUNCT
ftr-437	56	12	.	.	PUNCT
ftr-437	56	13	.	.	PUNCT
ftr-437	56	14	.	.	PUNCT
ftr-437	56	15	.	.	PUNCT
ftr-437	56	16	.	.	PUNCT
ftr-437	56	17	.	.	PUNCT
ftr-437	56	18	.	.	PUNCT
ftr-437	56	19	.	.	PUNCT
ftr-437	56	20	.	.	PUNCT
ftr-437	56	21	.	.	PUNCT
ftr-437	56	22	.	.	PUNCT
ftr-437	56	23	.	.	PUNCT
ftr-437	56	24	.	.	PUNCT
ftr-437	56	25	.	.	PUNCT
ftr-437	56	26	.	.	PUNCT
ftr-437	56	27	.	.	PUNCT
ftr-437	56	28	.	.	PUNCT
ftr-437	57	1	.	.	PUNCT
ftr-437	58	1	903	903	NUM
ftr-437	58	2	854	854	NUM
ftr-437	58	3	florida	florida	PROPN
ftr-437	58	4	tax	tax	NOUN
ftr-437	58	5	review	review	NOUN
ftr-437	58	6	[	[	X
ftr-437	58	7	vol.5:10	vol.5:10	X
ftr-437	58	8	v.	v.	ADP
ftr-437	58	9	post	post	ADJ
ftr-437	58	10	-	-	PROPN
ftr-437	58	11	enron	enron	ADJ
ftr-437	58	12	standards	standard	NOUN
ftr-437	58	13	of	of	ADP
ftr-437	58	14	tax	tax	NOUN
ftr-437	58	15	review	review	NOUN
ftr-437	58	16	.	.	PUNCT
ftr-437	58	17	.	.	PUNCT
ftr-437	58	18	.	.	PUNCT
ftr-437	58	19	.	.	PUNCT
ftr-437	58	20	.	.	PUNCT
ftr-437	58	21	.	.	PUNCT
ftr-437	58	22	.	.	PUNCT
ftr-437	58	23	.	.	PUNCT
ftr-437	58	24	.	.	PUNCT
ftr-437	58	25	.	.	PUNCT
ftr-437	58	26	.	.	PUNCT
ftr-437	58	27	.	.	PUNCT
ftr-437	58	28	.	.	PUNCT
ftr-437	58	29	.	.	PUNCT
ftr-437	59	1	908	908	NUM
ftr-437	59	2	a.	a.	NOUN
ftr-437	59	3	enhanced	enhance	VERB
ftr-437	59	4	regulatory	regulatory	ADJ
ftr-437	59	5	review	review	NOUN
ftr-437	59	6	.	.	PUNCT
ftr-437	59	7	.	.	PUNCT
ftr-437	59	8	.	.	PUNCT
ftr-437	59	9	.	.	PUNCT
ftr-437	59	10	.	.	PUNCT
ftr-437	59	11	.	.	PUNCT
ftr-437	59	12	.	.	PUNCT
ftr-437	59	13	.	.	PUNCT
ftr-437	59	14	.	.	PUNCT
ftr-437	59	15	.	.	PUNCT
ftr-437	59	16	.	.	PUNCT
ftr-437	59	17	.	.	PUNCT
ftr-437	59	18	.	.	PUNCT
ftr-437	59	19	.	.	PUNCT
ftr-437	59	20	.	.	PUNCT
ftr-437	59	21	.	.	PUNCT
ftr-437	59	22	.	.	PUNCT
ftr-437	59	23	.	.	PUNCT
ftr-437	59	24	.	.	PUNCT
ftr-437	59	25	.	.	PUNCT
ftr-437	60	1	908	908	NUM
ftr-437	60	2	1	1	NUM
ftr-437	60	3	.	.	PUNCT
ftr-437	60	4	discipline	discipline	NOUN
ftr-437	60	5	.	.	PUNCT
ftr-437	60	6	.	.	PUNCT
ftr-437	60	7	.	.	PUNCT
ftr-437	60	8	.	.	PUNCT
ftr-437	60	9	.	.	PUNCT
ftr-437	60	10	.	.	PUNCT
ftr-437	60	11	.	.	PUNCT
ftr-437	60	12	.	.	PUNCT
ftr-437	60	13	.	.	PUNCT
ftr-437	60	14	.	.	PUNCT
ftr-437	60	15	.	.	PUNCT
ftr-437	60	16	.	.	PUNCT
ftr-437	60	17	.	.	PUNCT
ftr-437	60	18	.	.	PUNCT
ftr-437	60	19	.	.	PUNCT
ftr-437	60	20	.	.	PUNCT
ftr-437	60	21	.	.	PUNCT
ftr-437	60	22	.	.	PUNCT
ftr-437	60	23	.	.	PUNCT
ftr-437	60	24	.	.	PUNCT
ftr-437	60	25	.	.	PUNCT
ftr-437	60	26	.	.	PUNCT
ftr-437	60	27	.	.	PUNCT
ftr-437	60	28	.	.	PUNCT
ftr-437	60	29	.	.	PUNCT
ftr-437	60	30	.	.	PUNCT
ftr-437	60	31	.	.	PUNCT
ftr-437	60	32	.	.	PUNCT
ftr-437	60	33	.	.	PUNCT
ftr-437	60	34	.	.	PUNCT
ftr-437	60	35	.	.	PUNCT
ftr-437	60	36	.	.	PUNCT
ftr-437	60	37	.	.	PUNCT
ftr-437	61	1	908	908	NUM
ftr-437	61	2	2	2	NUM
ftr-437	61	3	.	.	PUNCT
ftr-437	61	4	quality	quality	NOUN
ftr-437	61	5	control	control	NOUN
ftr-437	61	6	.	.	PUNCT
ftr-437	61	7	.	.	PUNCT
ftr-437	61	8	.	.	PUNCT
ftr-437	61	9	.	.	PUNCT
ftr-437	61	10	.	.	PUNCT
ftr-437	61	11	.	.	PUNCT
ftr-437	61	12	.	.	PUNCT
ftr-437	61	13	.	.	PUNCT
ftr-437	61	14	.	.	PUNCT
ftr-437	61	15	.	.	PUNCT
ftr-437	61	16	.	.	PUNCT
ftr-437	61	17	.	.	PUNCT
ftr-437	61	18	.	.	PUNCT
ftr-437	61	19	.	.	PUNCT
ftr-437	61	20	.	.	PUNCT
ftr-437	61	21	.	.	PUNCT
ftr-437	61	22	.	.	PUNCT
ftr-437	61	23	.	.	PUNCT
ftr-437	61	24	.	.	PUNCT
ftr-437	61	25	.	.	PUNCT
ftr-437	61	26	.	.	PUNCT
ftr-437	61	27	.	.	PUNCT
ftr-437	61	28	.	.	PUNCT
ftr-437	61	29	.	.	PUNCT
ftr-437	61	30	.	.	PUNCT
ftr-437	61	31	.	.	PUNCT
ftr-437	61	32	.	.	PUNCT
ftr-437	61	33	.	.	PUNCT
ftr-437	62	1	909	909	NUM
ftr-437	62	2	b.	b.	PROPN
ftr-437	62	3	enhanced	enhance	VERB
ftr-437	62	4	due	due	ADJ
ftr-437	62	5	diligence	diligence	NOUN
ftr-437	62	6	.	.	PUNCT
ftr-437	62	7	.	.	PUNCT
ftr-437	62	8	.	.	PUNCT
ftr-437	62	9	.	.	PUNCT
ftr-437	62	10	.	.	PUNCT
ftr-437	62	11	.	.	PUNCT
ftr-437	62	12	.	.	PUNCT
ftr-437	62	13	.	.	PUNCT
ftr-437	62	14	.	.	PUNCT
ftr-437	62	15	.	.	PUNCT
ftr-437	62	16	.	.	PUNCT
ftr-437	62	17	.	.	PUNCT
ftr-437	62	18	.	.	PUNCT
ftr-437	62	19	.	.	PUNCT
ftr-437	62	20	.	.	PUNCT
ftr-437	62	21	.	.	PUNCT
ftr-437	62	22	.	.	PUNCT
ftr-437	62	23	.	.	PUNCT
ftr-437	62	24	.	.	PUNCT
ftr-437	62	25	.	.	PUNCT
ftr-437	62	26	.	.	PUNCT
ftr-437	62	27	.	.	PUNCT
ftr-437	62	28	.	.	PUNCT
ftr-437	62	29	.	.	PUNCT
ftr-437	62	30	.	.	PUNCT
ftr-437	62	31	.	.	PUNCT
ftr-437	62	32	.	.	PUNCT
ftr-437	63	1	909	909	NUM
ftr-437	63	2	c.	c.	NOUN
ftr-437	63	3	enhanced	enhance	VERB
ftr-437	63	4	policy	policy	NOUN
ftr-437	63	5	and	and	CCONJ
ftr-437	63	6	ethical	ethical	ADJ
ftr-437	63	7	view	view	NOUN
ftr-437	63	8	.	.	PUNCT
ftr-437	63	9	.	.	PUNCT
ftr-437	63	10	.	.	PUNCT
ftr-437	63	11	.	.	PUNCT
ftr-437	63	12	.	.	PUNCT
ftr-437	63	13	.	.	PUNCT
ftr-437	63	14	.	.	PUNCT
ftr-437	63	15	.	.	PUNCT
ftr-437	63	16	.	.	PUNCT
ftr-437	63	17	.	.	PUNCT
ftr-437	63	18	.	.	PUNCT
ftr-437	63	19	.	.	PUNCT
ftr-437	63	20	.	.	PUNCT
ftr-437	63	21	.	.	PUNCT
ftr-437	63	22	.	.	PUNCT
ftr-437	63	23	.	.	PUNCT
ftr-437	63	24	.	.	PUNCT
ftr-437	63	25	.	.	PUNCT
ftr-437	63	26	.	.	PUNCT
ftr-437	64	1	.	.	PUNCT
ftr-437	65	1	910	910	NUM
ftr-437	65	2	d.	d.	PROPN
ftr-437	65	3	paradigm	paradigm	NOUN
ftr-437	65	4	:	:	PUNCT
ftr-437	65	5	janitors	janitor	NOUN
ftr-437	65	6	insurance	insurance	NOUN
ftr-437	65	7	tax	tax	NOUN
ftr-437	65	8	shelter	shelter	NOUN
ftr-437	65	9	.	.	PUNCT
ftr-437	65	10	.	.	PUNCT
ftr-437	65	11	.	.	PUNCT
ftr-437	65	12	.	.	PUNCT
ftr-437	65	13	.	.	PUNCT
ftr-437	65	14	.	.	PUNCT
ftr-437	65	15	.	.	PUNCT
ftr-437	65	16	.	.	PUNCT
ftr-437	65	17	.	.	PUNCT
ftr-437	65	18	.	.	PUNCT
ftr-437	65	19	.	.	PUNCT
ftr-437	65	20	.	.	PUNCT
ftr-437	65	21	.	.	PUNCT
ftr-437	65	22	.	.	PUNCT
ftr-437	66	1	910	910	NUM
ftr-437	66	2	1	1	NUM
ftr-437	66	3	.	.	PUNCT
ftr-437	66	4	factual	factual	ADJ
ftr-437	66	5	background	background	NOUN
ftr-437	66	6	.	.	PUNCT
ftr-437	66	7	.	.	PUNCT
ftr-437	66	8	.	.	PUNCT
ftr-437	66	9	.	.	PUNCT
ftr-437	66	10	.	.	PUNCT
ftr-437	66	11	.	.	PUNCT
ftr-437	66	12	.	.	PUNCT
ftr-437	66	13	.	.	PUNCT
ftr-437	66	14	.	.	PUNCT
ftr-437	66	15	.	.	PUNCT
ftr-437	66	16	.	.	PUNCT
ftr-437	66	17	.	.	PUNCT
ftr-437	66	18	.	.	PUNCT
ftr-437	66	19	.	.	PUNCT
ftr-437	66	20	.	.	PUNCT
ftr-437	66	21	.	.	PUNCT
ftr-437	66	22	.	.	PUNCT
ftr-437	66	23	.	.	PUNCT
ftr-437	66	24	.	.	PUNCT
ftr-437	66	25	.	.	PUNCT
ftr-437	66	26	.	.	PUNCT
ftr-437	66	27	.	.	PUNCT
ftr-437	66	28	.	.	PUNCT
ftr-437	66	29	.	.	PUNCT
ftr-437	66	30	.	.	PUNCT
ftr-437	67	1	910	910	NUM
ftr-437	67	2	2	2	NUM
ftr-437	67	3	.	.	PUNCT
ftr-437	67	4	tax	tax	NOUN
ftr-437	67	5	advisor	advisor	NOUN
ftr-437	67	6	’s	’s	PART
ftr-437	67	7	review	review	NOUN
ftr-437	67	8	.	.	PUNCT
ftr-437	67	9	.	.	PUNCT
ftr-437	67	10	.	.	PUNCT
ftr-437	67	11	.	.	PUNCT
ftr-437	67	12	.	.	PUNCT
ftr-437	67	13	.	.	PUNCT
ftr-437	67	14	.	.	PUNCT
ftr-437	67	15	.	.	PUNCT
ftr-437	67	16	.	.	PUNCT
ftr-437	67	17	.	.	PUNCT
ftr-437	67	18	.	.	PUNCT
ftr-437	67	19	.	.	PUNCT
ftr-437	67	20	.	.	PUNCT
ftr-437	67	21	.	.	PUNCT
ftr-437	67	22	.	.	PUNCT
ftr-437	67	23	.	.	PUNCT
ftr-437	67	24	.	.	PUNCT
ftr-437	67	25	.	.	PUNCT
ftr-437	67	26	.	.	PUNCT
ftr-437	67	27	.	.	PUNCT
ftr-437	67	28	.	.	PUNCT
ftr-437	67	29	.	.	PUNCT
ftr-437	67	30	.	.	PUNCT
ftr-437	67	31	.	.	PUNCT
ftr-437	68	1	911	911	NUM
ftr-437	68	2	3	3	NUM
ftr-437	68	3	.	.	PUNCT
ftr-437	69	1	advisor	advisor	NOUN
ftr-437	69	2	’s	’s	PART
ftr-437	69	3	recommendation	recommendation	NOUN
ftr-437	69	4	.	.	PUNCT
ftr-437	69	5	.	.	PUNCT
ftr-437	69	6	.	.	PUNCT
ftr-437	69	7	.	.	PUNCT
ftr-437	69	8	.	.	PUNCT
ftr-437	69	9	.	.	PUNCT
ftr-437	69	10	.	.	PUNCT
ftr-437	69	11	.	.	PUNCT
ftr-437	69	12	.	.	PUNCT
ftr-437	69	13	.	.	PUNCT
ftr-437	69	14	.	.	PUNCT
ftr-437	69	15	.	.	PUNCT
ftr-437	69	16	.	.	PUNCT
ftr-437	69	17	.	.	PUNCT
ftr-437	69	18	.	.	PUNCT
ftr-437	69	19	.	.	PUNCT
ftr-437	69	20	.	.	PUNCT
ftr-437	69	21	.	.	PUNCT
ftr-437	70	1	.	.	PUNCT
ftr-437	71	1	912	912	NUM
ftr-437	71	2	vi	vi	NOUN
ftr-437	71	3	.	.	NOUN
ftr-437	71	4	conclusion	conclusion	NOUN
ftr-437	71	5	.	.	PUNCT
ftr-437	71	6	.	.	PUNCT
ftr-437	71	7	.	.	PUNCT
ftr-437	71	8	.	.	PUNCT
ftr-437	71	9	.	.	PUNCT
ftr-437	71	10	.	.	PUNCT
ftr-437	71	11	.	.	PUNCT
ftr-437	71	12	.	.	PUNCT
ftr-437	71	13	.	.	PUNCT
ftr-437	71	14	.	.	PUNCT
ftr-437	71	15	.	.	PUNCT
ftr-437	71	16	.	.	PUNCT
ftr-437	71	17	.	.	PUNCT
ftr-437	71	18	.	.	PUNCT
ftr-437	71	19	.	.	PUNCT
ftr-437	71	20	.	.	PUNCT
ftr-437	71	21	.	.	PUNCT
ftr-437	71	22	.	.	PUNCT
ftr-437	71	23	.	.	PUNCT
ftr-437	71	24	.	.	PUNCT
ftr-437	71	25	.	.	PUNCT
ftr-437	71	26	.	.	PUNCT
ftr-437	71	27	.	.	PUNCT
ftr-437	71	28	.	.	PUNCT
ftr-437	71	29	.	.	PUNCT
ftr-437	71	30	.	.	PUNCT
ftr-437	71	31	.	.	PUNCT
ftr-437	71	32	.	.	PUNCT
ftr-437	71	33	.	.	PUNCT
ftr-437	71	34	.	.	PUNCT
ftr-437	71	35	.	.	PUNCT
ftr-437	71	36	.	.	PUNCT
ftr-437	71	37	.	.	PUNCT
ftr-437	71	38	.	.	PUNCT
ftr-437	72	1	913	913	NUM
ftr-437	72	2	2002	2002	NUM
ftr-437	72	3	]	]	PUNCT
ftr-437	72	4	watchdogs	watchdog	NOUN
ftr-437	72	5	that	that	PRON
ftr-437	72	6	failed	fail	VERB
ftr-437	72	7	to	to	PART
ftr-437	72	8	bark	bark	VERB
ftr-437	72	9	855	855	NUM
ftr-437	72	10	2	2	NUM
ftr-437	72	11	.	.	PUNCT
ftr-437	73	1	anne	anne	PROPN
ftr-437	73	2	tergesen	tergesen	PROPN
ftr-437	73	3	,	,	PUNCT
ftr-437	73	4	the	the	DET
ftr-437	73	5	fine	fine	ADJ
ftr-437	73	6	print	print	NOUN
ftr-437	73	7	:	:	PUNCT
ftr-437	73	8	how	how	SCONJ
ftr-437	73	9	to	to	PART
ftr-437	73	10	read	read	VERB
ftr-437	73	11	those	those	DET
ftr-437	73	12	key	key	ADJ
ftr-437	73	13	footnotes	footnote	NOUN
ftr-437	73	14	,	,	PUNCT
ftr-437	73	15	bus	bus	NOUN
ftr-437	73	16	.	.	PUNCT
ftr-437	74	1	wk	wk	INTJ
ftr-437	74	2	.	.	PROPN
ftr-437	74	3	,	,	PUNCT
ftr-437	74	4	feb	feb	PROPN
ftr-437	74	5	.	.	PROPN
ftr-437	74	6	4	4	NUM
ftr-437	74	7	,	,	PUNCT
ftr-437	74	8	2002	2002	NUM
ftr-437	74	9	,	,	PUNCT
ftr-437	74	10	at	at	ADP
ftr-437	74	11	94	94	NUM
ftr-437	74	12	.	.	PUNCT
ftr-437	75	1	3	3	X
ftr-437	75	2	.	.	X
ftr-437	75	3	richard	richard	PROPN
ftr-437	75	4	w.	w.	PROPN
ftr-437	75	5	stevenson	stevenson	PROPN
ftr-437	75	6	&	&	CCONJ
ftr-437	75	7	jeff	jeff	PROPN
ftr-437	75	8	gerth	gerth	PROPN
ftr-437	75	9	,	,	PUNCT
ftr-437	75	10	safeguards	safeguard	NOUN
ftr-437	75	11	did	do	AUX
ftr-437	75	12	n’t	not	PART
ftr-437	75	13	stop	stop	VERB
ftr-437	75	14	enron	enron	PROPN
ftr-437	75	15	’s	’s	PART
ftr-437	75	16	fall	fall	NOUN
ftr-437	75	17	to	to	ADP
ftr-437	75	18	earth	earth	NOUN
ftr-437	75	19	,	,	PUNCT
ftr-437	75	20	orlando	orlando	PROPN
ftr-437	75	21	sentinel	sentinel	PROPN
ftr-437	75	22	,	,	PUNCT
ftr-437	75	23	jan	jan	PROPN
ftr-437	75	24	.	.	PROPN
ftr-437	75	25	20	20	NUM
ftr-437	75	26	,	,	PUNCT
ftr-437	75	27	2002	2002	NUM
ftr-437	75	28	,	,	PUNCT
ftr-437	75	29	at	at	ADV
ftr-437	75	30	all	all	ADV
ftr-437	75	31	.	.	PUNCT
ftr-437	76	1	numerous	numerous	ADJ
ftr-437	76	2	safeguards	safeguard	NOUN
ftr-437	76	3	failed	fail	VERB
ftr-437	76	4	in	in	ADP
ftr-437	76	5	the	the	DET
ftr-437	76	6	case	case	NOUN
ftr-437	76	7	of	of	ADP
ftr-437	76	8	enron	enron	PROPN
ftr-437	76	9	.	.	PUNCT
ftr-437	77	1	as	as	SCONJ
ftr-437	77	2	robert	robert	PROPN
ftr-437	77	3	litan	litan	PROPN
ftr-437	77	4	,	,	PUNCT
ftr-437	77	5	director	director	NOUN
ftr-437	77	6	of	of	ADP
ftr-437	77	7	economic	economic	ADJ
ftr-437	77	8	studies	study	NOUN
ftr-437	77	9	at	at	ADP
ftr-437	77	10	brookings	brookings	PROPN
ftr-437	77	11	institution	institution	NOUN
ftr-437	77	12	stated	state	VERB
ftr-437	77	13	:	:	PUNCT
ftr-437	77	14	this	this	PRON
ftr-437	77	15	was	be	AUX
ftr-437	77	16	a	a	DET
ftr-437	77	17	massive	massive	ADJ
ftr-437	77	18	failure	failure	NOUN
ftr-437	77	19	in	in	ADP
ftr-437	77	20	the	the	DET
ftr-437	77	21	governance	governance	NOUN
ftr-437	77	22	system	system	NOUN
ftr-437	77	23	.	.	PUNCT
ftr-437	78	1	you	you	PRON
ftr-437	78	2	can	can	AUX
ftr-437	78	3	look	look	VERB
ftr-437	78	4	at	at	ADP
ftr-437	78	5	the	the	DET
ftr-437	78	6	system	system	NOUN
ftr-437	78	7	as	as	ADP
ftr-437	78	8	a	a	DET
ftr-437	78	9	series	series	NOUN
ftr-437	78	10	of	of	ADP
ftr-437	78	11	concentric	concentric	ADJ
ftr-437	78	12	circles	circle	NOUN
ftr-437	78	13	,	,	PUNCT
ftr-437	78	14	from	from	ADP
ftr-437	78	15	management	management	NOUN
ftr-437	78	16	to	to	ADP
ftr-437	78	17	directors	director	NOUN
ftr-437	78	18	and	and	CCONJ
ftr-437	78	19	the	the	DET
ftr-437	78	20	audit	audit	NOUN
ftr-437	78	21	committee	committee	NOUN
ftr-437	78	22	to	to	ADP
ftr-437	78	23	regulators	regulator	NOUN
ftr-437	78	24	and	and	CCONJ
ftr-437	78	25	analysts	analyst	NOUN
ftr-437	78	26	and	and	CCONJ
ftr-437	78	27	so	so	ADV
ftr-437	78	28	forth	forth	ADV
ftr-437	78	29	.	.	PUNCT
ftr-437	79	1	this	this	PRON
ftr-437	79	2	was	be	AUX
ftr-437	79	3	like	like	ADP
ftr-437	79	4	a	a	DET
ftr-437	79	5	nuclear	nuclear	ADJ
ftr-437	79	6	meltdown	meltdown	NOUN
ftr-437	79	7	where	where	SCONJ
ftr-437	79	8	the	the	DET
ftr-437	79	9	core	core	NOUN
ftr-437	79	10	melted	melt	VERB
ftr-437	79	11	through	through	ADP
ftr-437	79	12	all	all	DET
ftr-437	79	13	the	the	DET
ftr-437	79	14	layers	layer	NOUN
ftr-437	79	15	.	.	PUNCT
ftr-437	80	1	4	4	X
ftr-437	80	2	.	.	X
ftr-437	80	3	i	i	PRON
ftr-437	80	4	d.	d.	PROPN
ftr-437	80	5	enron	enron	PROPN
ftr-437	80	6	:	:	PUNCT
ftr-437	80	7	a	a	DET
ftr-437	80	8	simple	simple	ADJ
ftr-437	80	9	question	question	NOUN
ftr-437	80	10	of	of	ADP
ftr-437	80	11	right	right	ADJ
ftr-437	80	12	and	and	CCONJ
ftr-437	80	13	wrong	wrong	ADJ
ftr-437	80	14	,	,	PUNCT
ftr-437	80	15	usa	usa	PROPN
ftr-437	80	16	today	today	NOUN
ftr-437	80	17	,	,	PUNCT
ftr-437	80	18	jan	jan	PROPN
ftr-437	80	19	.	.	PROPN
ftr-437	80	20	22	22	NUM
ftr-437	80	21	,	,	PUNCT
ftr-437	80	22	2002	2002	NUM
ftr-437	80	23	,	,	PUNCT
ftr-437	80	24	at	at	ADP
ftr-437	80	25	12a	12a	NOUN
ftr-437	80	26	.	.	PUNCT
ftr-437	81	1	5	5	NUM
ftr-437	81	2	.	.	X
ftr-437	81	3	rich	rich	ADJ
ftr-437	81	4	karlgaard	karlgaard	PROPN
ftr-437	81	5	,	,	PUNCT
ftr-437	81	6	enron	enron	PROPN
ftr-437	81	7	end	end	PROPN
ftr-437	81	8	notes	note	NOUN
ftr-437	81	9	,	,	PUNCT
ftr-437	81	10	forbes	forbes	PROPN
ftr-437	81	11	,	,	PUNCT
ftr-437	81	12	mar	mar	PROPN
ftr-437	81	13	.	.	PROPN
ftr-437	81	14	4	4	NUM
ftr-437	81	15	,	,	PUNCT
ftr-437	81	16	2002	2002	NUM
ftr-437	81	17	,	,	PUNCT
ftr-437	81	18	at	at	ADP
ftr-437	81	19	37	37	NUM
ftr-437	81	20	.	.	NOUN
ftr-437	82	1	6	6	NUM
ftr-437	82	2	.	.	X
ftr-437	82	3	see	see	VERB
ftr-437	82	4	howard	howard	PROPN
ftr-437	82	5	m.	m.	PROPN
ftr-437	82	6	schilit	schilit	PROPN
ftr-437	82	7	,	,	PUNCT
ftr-437	82	8	financial	financial	ADJ
ftr-437	82	9	shenanigans	shenanigan	NOUN
ftr-437	82	10	2	2	NUM
ftr-437	82	11	(	(	PUNCT
ftr-437	82	12	mcgraw	mcgraw	NOUN
ftr-437	82	13	-	-	PUNCT
ftr-437	82	14	hill	hill	NOUN
ftr-437	82	15	,	,	PUNCT
ftr-437	82	16	1993	1993	NUM
ftr-437	82	17	)	)	PUNCT
ftr-437	82	18	.	.	PUNCT
ftr-437	83	1	the	the	DET
ftr-437	83	2	badges	badge	NOUN
ftr-437	83	3	of	of	ADP
ftr-437	83	4	fraud	fraud	NOUN
ftr-437	83	5	tend	tend	VERB
ftr-437	83	6	to	to	PART
ftr-437	83	7	surface	surface	VERB
ftr-437	83	8	early	early	ADV
ftr-437	83	9	on	on	ADV
ftr-437	83	10	in	in	ADP
ftr-437	83	11	a	a	DET
ftr-437	83	12	financial	financial	ADJ
ftr-437	83	13	fraud	fraud	NOUN
ftr-437	83	14	case	case	NOUN
ftr-437	83	15	.	.	PUNCT
ftr-437	84	1	such	such	ADJ
ftr-437	84	2	badges	badge	NOUN
ftr-437	84	3	of	of	ADP
ftr-437	84	4	fraud	fraud	NOUN
ftr-437	84	5	include	include	VERB
ftr-437	84	6	recording	recording	NOUN
ftr-437	84	7	revenue	revenue	NOUN
ftr-437	84	8	before	before	SCONJ
ftr-437	84	9	it	it	PRON
ftr-437	84	10	is	be	AUX
ftr-437	84	11	earned	earn	VERB
ftr-437	84	12	,	,	PUNCT
ftr-437	84	13	creating	create	VERB
ftr-437	84	14	fictitious	fictitious	ADJ
ftr-437	84	15	revenue	revenue	NOUN
ftr-437	84	16	,	,	PUNCT
ftr-437	84	17	creating	create	VERB
ftr-437	84	18	profits	profit	NOUN
ftr-437	84	19	with	with	ADP
ftr-437	84	20	nonrecurring	nonrecurre	VERB
ftr-437	84	21	transactions	transaction	NOUN
ftr-437	84	22	,	,	PUNCT
ftr-437	84	23	shifting	shift	VERB
ftr-437	84	24	current	current	ADJ
ftr-437	84	25	year	year	NOUN
ftr-437	84	26	income	income	NOUN
ftr-437	84	27	or	or	CCONJ
ftr-437	84	28	expenses	expense	NOUN
ftr-437	84	29	to	to	ADP
ftr-437	84	30	future	future	ADJ
ftr-437	84	31	years	year	NOUN
ftr-437	84	32	or	or	CCONJ
ftr-437	84	33	vice	vice	NOUN
ftr-437	84	34	versa	versa	ADV
ftr-437	84	35	,	,	PUNCT
ftr-437	84	36	and	and	CCONJ
ftr-437	84	37	failing	fail	VERB
ftr-437	84	38	to	to	PART
ftr-437	84	39	record	record	VERB
ftr-437	84	40	or	or	CCONJ
ftr-437	84	41	disclose	disclose	VERB
ftr-437	84	42	liabilities	liability	NOUN
ftr-437	84	43	.	.	PUNCT
ftr-437	85	1	i	i	PRON
ftr-437	85	2	d.	d.	PROPN
ftr-437	85	3	see	see	VERB
ftr-437	85	4	also	also	ADV
ftr-437	85	5	in	in	ADP
ftr-437	85	6	re	re	ADJ
ftr-437	85	7	zzzz	zzzz	X
ftr-437	85	8	best	good	ADJ
ftr-437	85	9	securities	security	NOUN
ftr-437	85	10	litigation	litigation	NOUN
ftr-437	85	11	,	,	PUNCT
ftr-437	85	12	864	864	NUM
ftr-437	85	13	f.supp	f.supp	ADJ
ftr-437	85	14	.	.	PROPN
ftr-437	86	1	960	960	NUM
ftr-437	86	2	(	(	PUNCT
ftr-437	86	3	c.d	c.d	PROPN
ftr-437	86	4	.	.	PROPN
ftr-437	86	5	cal	cal	PROPN
ftr-437	86	6	.	.	PUNCT
ftr-437	86	7	1994	1994	NUM
ftr-437	86	8	)	)	PUNCT
ftr-437	86	9	.	.	PUNCT
ftr-437	87	1	(	(	PUNCT
ftr-437	87	2	showing	show	VERB
ftr-437	87	3	an	an	DET
ftr-437	87	4	example	example	NOUN
ftr-437	87	5	of	of	ADP
ftr-437	87	6	a	a	DET
ftr-437	87	7	substantial	substantial	ADJ
ftr-437	87	8	financial	financial	ADJ
ftr-437	87	9	fraud	fraud	NOUN
ftr-437	87	10	from	from	ADP
ftr-437	87	11	inception	inception	NOUN
ftr-437	87	12	)	)	PUNCT
ftr-437	87	13	.	.	PUNCT
ftr-437	88	1	7	7	X
ftr-437	88	2	.	.	X
ftr-437	88	3	a	a	DET
ftr-437	88	4	“	"	PUNCT
ftr-437	88	5	futures	future	NOUN
ftr-437	88	6	”	"	PUNCT
ftr-437	88	7	is	be	AUX
ftr-437	88	8	an	an	DET
ftr-437	88	9	agreement	agreement	NOUN
ftr-437	88	10	to	to	PART
ftr-437	88	11	buy	buy	VERB
ftr-437	88	12	or	or	CCONJ
ftr-437	88	13	sell	sell	VERB
ftr-437	88	14	a	a	DET
ftr-437	88	15	standardized	standardized	ADJ
ftr-437	88	16	asset	asset	NOUN
ftr-437	88	17	,	,	PUNCT
ftr-437	88	18	e.g.	e.g.	ADV
ftr-437	88	19	,	,	PUNCT
ftr-437	88	20	energy	energy	NOUN
ftr-437	88	21	commodity	commodity	NOUN
ftr-437	88	22	,	,	PUNCT
ftr-437	88	23	at	at	ADP
ftr-437	88	24	a	a	DET
ftr-437	88	25	fixed	fix	VERB
ftr-437	88	26	price	price	NOUN
ftr-437	88	27	at	at	ADP
ftr-437	88	28	a	a	DET
ftr-437	88	29	future	future	ADJ
ftr-437	88	30	time	time	NOUN
ftr-437	88	31	.	.	PUNCT
ftr-437	89	1	see	see	VERB
ftr-437	89	2	bryan	bryan	PROPN
ftr-437	89	3	a.	a.	PROPN
ftr-437	89	4	garner	garner	PROPN
ftr-437	89	5	,	,	PUNCT
ftr-437	89	6	handbook	handbook	NOUN
ftr-437	89	7	of	of	ADP
ftr-437	89	8	business	business	NOUN
ftr-437	89	9	law	law	NOUN
ftr-437	89	10	terms	term	NOUN
ftr-437	89	11	273	273	NUM
ftr-437	89	12	(	(	PUNCT
ftr-437	89	13	west	west	ADJ
ftr-437	89	14	pub	pub	NOUN
ftr-437	89	15	.	.	PUNCT
ftr-437	90	1	co.	co.	PROPN
ftr-437	90	2	1999	1999	NUM
ftr-437	90	3	)	)	PUNCT
ftr-437	90	4	.	.	PUNCT
ftr-437	91	1	8	8	X
ftr-437	91	2	.	.	X
ftr-437	92	1	karlgaard	karlgaard	NOUN
ftr-437	92	2	,	,	PUNCT
ftr-437	92	3	supra	supra	PROPN
ftr-437	92	4	note	note	NOUN
ftr-437	92	5	5	5	NUM
ftr-437	92	6	.	.	NOUN
ftr-437	92	7	9	9	NUM
ftr-437	92	8	.	.	X
ftr-437	93	1	daniel	daniel	PROPN
ftr-437	93	2	fisher	fisher	PROPN
ftr-437	93	3	,	,	PUNCT
ftr-437	93	4	blowback	blowback	NOUN
ftr-437	93	5	,	,	PUNCT
ftr-437	93	6	forbes	forbes	PROPN
ftr-437	93	7	,	,	PUNCT
ftr-437	93	8	nove	nove	PROPN
ftr-437	93	9	.	.	PUNCT
ftr-437	93	10	12	12	NUM
ftr-437	93	11	,	,	PUNCT
ftr-437	93	12	2001	2001	NUM
ftr-437	93	13	,	,	PUNCT
ftr-437	93	14	at	at	ADP
ftr-437	93	15	46	46	NUM
ftr-437	93	16	.	.	PUNCT
ftr-437	94	1	the	the	DET
ftr-437	94	2	rise	rise	NOUN
ftr-437	94	3	of	of	ADP
ftr-437	94	4	“	"	PUNCT
ftr-437	94	5	special	special	ADJ
ftr-437	94	6	purpose	purpose	NOUN
ftr-437	94	7	entities	entity	NOUN
ftr-437	94	8	”	"	PUNCT
ftr-437	94	9	,	,	PUNCT
ftr-437	94	10	i.e.	i.e.	X
ftr-437	94	11	,	,	PUNCT
ftr-437	94	12	partnerships	partnership	NOUN
ftr-437	94	13	,	,	PUNCT
ftr-437	94	14	artificially	artificially	ADV
ftr-437	94	15	boosted	boost	VERB
ftr-437	94	16	earnings	earning	NOUN
ftr-437	94	17	by	by	ADP
ftr-437	94	18	blowing	blow	VERB
ftr-437	94	19	back	back	ADP
ftr-437	94	20	earnings	earning	NOUN
ftr-437	94	21	to	to	ADP
ftr-437	94	22	the	the	DET
ftr-437	94	23	corporate	corporate	ADJ
ftr-437	94	24	partner	partner	NOUN
ftr-437	94	25	,	,	PUNCT
ftr-437	94	26	enron	enron	PROPN
ftr-437	94	27	.	.	PUNCT
ftr-437	95	1	i	i	PRON
ftr-437	95	2	d.	d.	PROPN
ftr-437	95	3	10	10	NUM
ftr-437	95	4	.	.	PUNCT
ftr-437	96	1	report	report	NOUN
ftr-437	96	2	of	of	ADP
ftr-437	96	3	investigation	investigation	NOUN
ftr-437	96	4	by	by	ADP
ftr-437	96	5	the	the	DET
ftr-437	96	6	special	special	ADJ
ftr-437	96	7	investigative	investigative	ADJ
ftr-437	96	8	committee	committee	NOUN
ftr-437	96	9	of	of	ADP
ftr-437	96	10	the	the	DET
ftr-437	96	11	board	board	NOUN
ftr-437	96	12	of	of	ADP
ftr-437	96	13	directors	director	NOUN
ftr-437	96	14	of	of	ADP
ftr-437	96	15	enron	enron	PROPN
ftr-437	96	16	corp	corp	PROPN
ftr-437	96	17	.	.	PROPN
ftr-437	96	18	(	(	PUNCT
ftr-437	96	19	feb	feb	PROPN
ftr-437	96	20	.	.	PROPN
ftr-437	96	21	1	1	NUM
ftr-437	96	22	,	,	PUNCT
ftr-437	96	23	2002	2002	NUM
ftr-437	96	24	)	)	PUNCT
ftr-437	96	25	at	at	ADP
ftr-437	96	26	36	36	NUM
ftr-437	96	27	-	-	SYM
ftr-437	96	28	40	40	NUM
ftr-437	96	29	,	,	PUNCT
ftr-437	96	30	[	[	X
ftr-437	96	31	hereinafter	hereinafter	NOUN
ftr-437	96	32	report	report	NOUN
ftr-437	96	33	]	]	PUNCT
ftr-437	96	34	,	,	PUNCT
ftr-437	96	35	at	at	ADP
ftr-437	96	36	http://news.findlaw.com/hdocs/enron/sicreport/sicreport	http://news.findlaw.com/hdocs/enron/sicreport/sicreport	PROPN
ftr-437	96	37	020102.pdf	020102.pdf	PROPN
ftr-437	96	38	.	.	PUNCT
ftr-437	97	1	i.	i.	PROPN
ftr-437	97	2	introduction	introduction	PROPN
ftr-437	97	3	enron	enron	PROPN
ftr-437	97	4	corporation	corporation	PROPN
ftr-437	97	5	,	,	PUNCT
ftr-437	97	6	which	which	PRON
ftr-437	97	7	was	be	AUX
ftr-437	97	8	the	the	DET
ftr-437	97	9	seventh	seventh	ADV
ftr-437	97	10	-	-	PUNCT
ftr-437	97	11	largest	large	ADJ
ftr-437	97	12	u.	u.	NOUN
ftr-437	97	13	s.	s.	PROPN
ftr-437	97	14	corporation2	corporation2	PROPN
ftr-437	97	15	prior	prior	ADV
ftr-437	97	16	to	to	ADP
ftr-437	97	17	its	its	PRON
ftr-437	97	18	collapse	collapse	NOUN
ftr-437	97	19	,	,	PUNCT
ftr-437	97	20	will	will	AUX
ftr-437	97	21	long	long	ADV
ftr-437	97	22	be	be	AUX
ftr-437	97	23	a	a	DET
ftr-437	97	24	case	case	NOUN
ftr-437	97	25	study	study	NOUN
ftr-437	97	26	on	on	ADP
ftr-437	97	27	various	various	ADJ
ftr-437	97	28	corporate	corporate	ADJ
ftr-437	97	29	governance3	governance3	NOUN
ftr-437	97	30	and	and	CCONJ
ftr-437	97	31	ethical4	ethical4	NOUN
ftr-437	97	32	failures	failure	NOUN
ftr-437	97	33	.	.	PUNCT
ftr-437	98	1	but	but	CCONJ
ftr-437	98	2	the	the	DET
ftr-437	98	3	most	most	ADV
ftr-437	98	4	frightening	frightening	ADJ
ftr-437	98	5	aspect	aspect	NOUN
ftr-437	98	6	of	of	ADP
ftr-437	98	7	enron	enron	PROPN
ftr-437	98	8	is	be	AUX
ftr-437	98	9	that	that	SCONJ
ftr-437	98	10	it	it	PRON
ftr-437	98	11	was	be	AUX
ftr-437	98	12	never	never	ADV
ftr-437	98	13	designed	design	VERB
ftr-437	98	14	or	or	CCONJ
ftr-437	98	15	intended	intend	VERB
ftr-437	98	16	to	to	PART
ftr-437	98	17	be	be	AUX
ftr-437	98	18	a	a	DET
ftr-437	98	19	massive	massive	ADJ
ftr-437	98	20	fraudulent	fraudulent	ADJ
ftr-437	98	21	scheme	scheme	NOUN
ftr-437	98	22	from	from	ADP
ftr-437	98	23	its	its	PRON
ftr-437	98	24	inception,5	inception,5	NOUN
ftr-437	98	25	unlike	unlike	ADP
ftr-437	98	26	many	many	ADJ
ftr-437	98	27	substantial	substantial	ADJ
ftr-437	98	28	financial	financial	ADJ
ftr-437	98	29	frauds.6	frauds.6	PROPN
ftr-437	98	30	it	it	PRON
ftr-437	98	31	began	begin	VERB
ftr-437	98	32	by	by	ADP
ftr-437	98	33	simply	simply	ADV
ftr-437	98	34	trading	trade	VERB
ftr-437	98	35	energy	energy	NOUN
ftr-437	98	36	futures7	futures7	NOUN
ftr-437	98	37	and	and	CCONJ
ftr-437	98	38	eventually	eventually	ADV
ftr-437	98	39	expanded	expand	VERB
ftr-437	98	40	to	to	ADP
ftr-437	98	41	trading	trade	VERB
ftr-437	98	42	futures	future	NOUN
ftr-437	98	43	in	in	ADP
ftr-437	98	44	commodities	commodity	NOUN
ftr-437	98	45	well	well	ADV
ftr-437	98	46	beyond	beyond	ADP
ftr-437	98	47	the	the	DET
ftr-437	98	48	company	company	NOUN
ftr-437	98	49	’s	’s	PART
ftr-437	98	50	expertise.8	expertise.8	NOUN
ftr-437	98	51	to	to	PART
ftr-437	98	52	continue	continue	VERB
ftr-437	98	53	its	its	PRON
ftr-437	98	54	positive	positive	ADJ
ftr-437	98	55	financial	financial	ADJ
ftr-437	98	56	performance	performance	NOUN
ftr-437	98	57	,	,	PUNCT
ftr-437	98	58	the	the	DET
ftr-437	98	59	company	company	NOUN
ftr-437	98	60	required	require	VERB
ftr-437	98	61	its	its	PRON
ftr-437	98	62	advisors	advisor	NOUN
ftr-437	98	63	to	to	PART
ftr-437	98	64	develop	develop	VERB
ftr-437	98	65	“	"	PUNCT
ftr-437	98	66	blowback	blowback	NOUN
ftr-437	98	67	”	"	PUNCT
ftr-437	98	68	strategies	strategy	NOUN
ftr-437	98	69	ensuring	ensure	VERB
ftr-437	98	70	continued	continue	VERB
ftr-437	98	71	stock	stock	NOUN
ftr-437	98	72	price	price	NOUN
ftr-437	98	73	appreciation.9	appreciation.9	PROPN
ftr-437	98	74	these	these	DET
ftr-437	98	75	so	so	ADV
ftr-437	98	76	-	-	PUNCT
ftr-437	98	77	called	call	VERB
ftr-437	98	78	“	"	PUNCT
ftr-437	98	79	strategies	strategy	NOUN
ftr-437	98	80	”	"	PUNCT
ftr-437	98	81	were	be	AUX
ftr-437	98	82	largely	largely	ADV
ftr-437	98	83	concerned	concerned	ADJ
ftr-437	98	84	with	with	ADP
ftr-437	98	85	tax	tax	NOUN
ftr-437	98	86	and	and	CCONJ
ftr-437	98	87	accounting	accounting	NOUN
ftr-437	98	88	planning	planning	NOUN
ftr-437	98	89	scenarios	scenario	NOUN
ftr-437	98	90	and	and	CCONJ
ftr-437	98	91	off	off	ADP
ftr-437	98	92	-	-	PUNCT
ftr-437	98	93	balance	balance	NOUN
ftr-437	98	94	sheet	sheet	NOUN
ftr-437	98	95	entities.10	entities.10	NOUN
ftr-437	98	96	the	the	DET
ftr-437	98	97	attorney	attorney	NOUN
ftr-437	98	98	and	and	CCONJ
ftr-437	98	99	856	856	NUM
ftr-437	98	100	florida	florida	PROPN
ftr-437	98	101	tax	tax	NOUN
ftr-437	98	102	review	review	NOUN
ftr-437	99	1	[	[	X
ftr-437	99	2	vol.5:10	vol.5:10	NOUN
ftr-437	99	3	11	11	NUM
ftr-437	99	4	.	.	PUNCT
ftr-437	100	1	i	i	PRON
ftr-437	100	2	d.	d.	PROPN
ftr-437	100	3	at	at	ADP
ftr-437	100	4	24	24	NUM
ftr-437	100	5	-	-	SYM
ftr-437	100	6	26	26	NUM
ftr-437	100	7	,	,	PUNCT
ftr-437	100	8	72	72	NUM
ftr-437	100	9	,	,	PUNCT
ftr-437	100	10	132	132	NUM
ftr-437	100	11	.	.	NOUN
ftr-437	100	12	12	12	NUM
ftr-437	100	13	.	.	PUNCT
ftr-437	101	1	i	i	PRON
ftr-437	101	2	d.	d.	PROPN
ftr-437	101	3	at	at	ADP
ftr-437	101	4	4	4	NUM
ftr-437	101	5	-	-	SYM
ftr-437	101	6	5	5	NUM
ftr-437	101	7	.	.	NOUN
ftr-437	101	8	13	13	NUM
ftr-437	101	9	.	.	PUNCT
ftr-437	102	1	the	the	DET
ftr-437	102	2	accounting	accounting	NOUN
ftr-437	102	3	firm	firm	NOUN
ftr-437	102	4	of	of	ADP
ftr-437	102	5	arthur	arthur	PROPN
ftr-437	102	6	andersen	andersen	PROPN
ftr-437	102	7	llp	llp	PROPN
ftr-437	102	8	was	be	AUX
ftr-437	102	9	charged	charge	VERB
ftr-437	102	10	with	with	ADP
ftr-437	102	11	criminal	criminal	ADJ
ftr-437	102	12	obstruction	obstruction	NOUN
ftr-437	102	13	of	of	ADP
ftr-437	102	14	justice	justice	NOUN
ftr-437	102	15	charges	charge	NOUN
ftr-437	102	16	by	by	ADP
ftr-437	102	17	its	its	PRON
ftr-437	102	18	shredding	shredding	NOUN
ftr-437	102	19	of	of	ADP
ftr-437	102	20	documents	document	NOUN
ftr-437	102	21	,	,	PUNCT
ftr-437	102	22	many	many	ADJ
ftr-437	102	23	of	of	ADP
ftr-437	102	24	which	which	PRON
ftr-437	102	25	pertained	pertain	VERB
ftr-437	102	26	to	to	ADP
ftr-437	102	27	the	the	DET
ftr-437	102	28	special	special	ADJ
ftr-437	102	29	purpose	purpose	NOUN
ftr-437	102	30	entities	entity	NOUN
ftr-437	102	31	created	create	VERB
ftr-437	102	32	by	by	ADP
ftr-437	102	33	enron	enron	PROPN
ftr-437	102	34	.	.	PUNCT
ftr-437	103	1	the	the	DET
ftr-437	103	2	indictment	indictment	NOUN
ftr-437	103	3	resulted	result	VERB
ftr-437	103	4	in	in	ADP
ftr-437	103	5	the	the	DET
ftr-437	103	6	89	89	NUM
ftr-437	103	7	year	year	NOUN
ftr-437	103	8	-	-	PUNCT
ftr-437	103	9	old	old	ADJ
ftr-437	103	10	firm	firm	NOUN
ftr-437	103	11	to	to	PART
ftr-437	103	12	lose	lose	VERB
ftr-437	103	13	the	the	DET
ftr-437	103	14	majority	majority	NOUN
ftr-437	103	15	of	of	ADP
ftr-437	103	16	its	its	PRON
ftr-437	103	17	publicly	publicly	ADV
ftr-437	103	18	traded	trade	VERB
ftr-437	103	19	corporate	corporate	ADJ
ftr-437	103	20	clients	client	NOUN
ftr-437	103	21	and	and	CCONJ
ftr-437	103	22	all	all	PRON
ftr-437	103	23	of	of	ADP
ftr-437	103	24	its	its	PRON
ftr-437	103	25	international	international	ADJ
ftr-437	103	26	operations	operation	NOUN
ftr-437	103	27	resulting	result	VERB
ftr-437	103	28	in	in	ADP
ftr-437	103	29	a	a	DET
ftr-437	103	30	financially	financially	ADV
ftr-437	103	31	devastated	devastated	ADJ
ftr-437	103	32	partnership	partnership	NOUN
ftr-437	103	33	.	.	PUNCT
ftr-437	104	1	see	see	VERB
ftr-437	104	2	u.	u.	PROPN
ftr-437	104	3	s.	s.	PROPN
ftr-437	104	4	c	c	PROPN
ftr-437	104	5	h	h	PROPN
ftr-437	104	6	a	a	DET
ftr-437	104	7	r	r	NOUN
ftr-437	104	8	g	g	NOUN
ftr-437	104	9	e	e	NOUN
ftr-437	104	10	s	s	VERB
ftr-437	104	11	a	a	DET
ftr-437	104	12	n	n	NOUN
ftr-437	105	1	d	d	NOUN
ftr-437	105	2	e	e	NOUN
ftr-437	105	3	r	r	NOUN
ftr-437	105	4	s	s	PROPN
ftr-437	105	5	e	e	NOUN
ftr-437	105	6	n	n	NOUN
ftr-437	105	7	w	w	NOUN
ftr-437	106	1	i	i	NOUN
ftr-437	106	2	t	t	NOUN
ftr-437	107	1	h	h	NOUN
ftr-437	108	1	o	o	PROPN
ftr-437	108	2	b	b	PROPN
ftr-437	108	3	s	s	PROPN
ftr-437	108	4	t	t	PROPN
ftr-437	108	5	r	r	NOUN
ftr-437	108	6	u	u	NOUN
ftr-437	108	7	c	c	NOUN
ftr-437	108	8	t	t	NOUN
ftr-437	109	1	i	i	PRON
ftr-437	109	2	o	o	VERB
ftr-437	110	1	n	n	X
ftr-437	110	2	o	o	X
ftr-437	110	3	f	f	X
ftr-437	110	4	j	j	PROPN
ftr-437	110	5	u	u	PROPN
ftr-437	110	6	s	s	PROPN
ftr-437	110	7	t	t	X
ftr-437	111	1	i	i	NOUN
ftr-437	111	2	c	c	NOUN
ftr-437	111	3	e	e	PROPN
ftr-437	111	4	a	a	PROPN
ftr-437	111	5	t	t	NOUN
ftr-437	111	6	<	<	X
ftr-437	111	7	http://www.msnbc.com/news/723939	http://www.msnbc.com/news/723939	X
ftr-437	111	8	>	>	X
ftr-437	111	9	(	(	PUNCT
ftr-437	111	10	last	last	ADV
ftr-437	111	11	visited	visit	VERB
ftr-437	111	12	mar	mar	PROPN
ftr-437	111	13	.	.	PROPN
ftr-437	111	14	15	15	NUM
ftr-437	111	15	,	,	PUNCT
ftr-437	111	16	2002	2002	NUM
ftr-437	111	17	)	)	PUNCT
ftr-437	111	18	.	.	PUNCT
ftr-437	112	1	14	14	NUM
ftr-437	112	2	.	.	X
ftr-437	113	1	report	report	NOUN
ftr-437	113	2	,	,	PUNCT
ftr-437	113	3	supra	supra	PROPN
ftr-437	113	4	note	note	NOUN
ftr-437	113	5	10	10	NUM
ftr-437	113	6	.	.	PUNCT
ftr-437	113	7	15	15	NUM
ftr-437	113	8	.	.	X
ftr-437	114	1	report	report	NOUN
ftr-437	114	2	,	,	PUNCT
ftr-437	114	3	supra	supra	PROPN
ftr-437	114	4	note	note	NOUN
ftr-437	114	5	10	10	NUM
ftr-437	114	6	,	,	PUNCT
ftr-437	114	7	at	at	ADP
ftr-437	114	8	147	147	NUM
ftr-437	114	9	.	.	PUNCT
ftr-437	115	1	16	16	NUM
ftr-437	115	2	.	.	PUNCT
ftr-437	116	1	report	report	NOUN
ftr-437	116	2	,	,	PUNCT
ftr-437	116	3	supra	supra	PROPN
ftr-437	116	4	note	note	NOUN
ftr-437	116	5	10	10	NUM
ftr-437	116	6	,	,	PUNCT
ftr-437	116	7	at	at	ADP
ftr-437	116	8	64	64	NUM
ftr-437	116	9	.	.	PUNCT
ftr-437	116	10	17	17	NUM
ftr-437	116	11	.	.	PUNCT
ftr-437	117	1	report	report	NOUN
ftr-437	117	2	,	,	PUNCT
ftr-437	117	3	supra	supra	PROPN
ftr-437	117	4	note	note	NOUN
ftr-437	117	5	10	10	NUM
ftr-437	117	6	,	,	PUNCT
ftr-437	117	7	at	at	ADP
ftr-437	117	8	77	77	NUM
ftr-437	117	9	.	.	PUNCT
ftr-437	117	10	18	18	NUM
ftr-437	117	11	.	.	PUNCT
ftr-437	118	1	report	report	NOUN
ftr-437	118	2	,	,	PUNCT
ftr-437	118	3	supra	supra	PROPN
ftr-437	118	4	note	note	NOUN
ftr-437	118	5	10	10	NUM
ftr-437	118	6	,	,	PUNCT
ftr-437	118	7	at	at	ADP
ftr-437	118	8	203	203	NUM
ftr-437	118	9	.	.	PUNCT
ftr-437	119	1	accountant	accountant	NOUN
ftr-437	119	2	advisors	advisor	NOUN
ftr-437	119	3	who	who	PRON
ftr-437	119	4	reviewed	review	VERB
ftr-437	119	5	these	these	DET
ftr-437	119	6	prospective	prospective	ADJ
ftr-437	119	7	business	business	NOUN
ftr-437	119	8	transactions	transaction	NOUN
ftr-437	119	9	agreed	agree	VERB
ftr-437	119	10	with	with	ADP
ftr-437	119	11	their	their	PRON
ftr-437	119	12	ultimate	ultimate	ADJ
ftr-437	119	13	design	design	NOUN
ftr-437	119	14	and	and	CCONJ
ftr-437	119	15	implementation.11	implementation.11	ADJ
ftr-437	119	16	yet	yet	ADV
ftr-437	119	17	,	,	PUNCT
ftr-437	119	18	with	with	ADP
ftr-437	119	19	hindsight	hindsight	ADJ
ftr-437	119	20	,	,	PUNCT
ftr-437	119	21	it	it	PRON
ftr-437	119	22	is	be	AUX
ftr-437	119	23	clear	clear	ADJ
ftr-437	119	24	that	that	SCONJ
ftr-437	119	25	such	such	ADJ
ftr-437	119	26	devices	device	NOUN
ftr-437	119	27	lacked	lack	VERB
ftr-437	119	28	economic	economic	ADJ
ftr-437	119	29	substance.12	substance.12	NOUN
ftr-437	119	30	the	the	DET
ftr-437	119	31	purpose	purpose	NOUN
ftr-437	119	32	of	of	ADP
ftr-437	119	33	this	this	DET
ftr-437	119	34	article	article	NOUN
ftr-437	119	35	is	be	AUX
ftr-437	119	36	to	to	PART
ftr-437	119	37	examine	examine	VERB
ftr-437	119	38	the	the	DET
ftr-437	119	39	standards	standard	NOUN
ftr-437	119	40	of	of	ADP
ftr-437	119	41	tax	tax	NOUN
ftr-437	119	42	review	review	NOUN
ftr-437	119	43	in	in	ADP
ftr-437	119	44	light	light	NOUN
ftr-437	119	45	of	of	ADP
ftr-437	119	46	enron	enron	PROPN
ftr-437	119	47	.	.	PUNCT
ftr-437	120	1	in	in	ADP
ftr-437	120	2	particular	particular	ADJ
ftr-437	120	3	,	,	PUNCT
ftr-437	120	4	a	a	DET
ftr-437	120	5	major	major	ADJ
ftr-437	120	6	focus	focus	NOUN
ftr-437	120	7	will	will	AUX
ftr-437	120	8	be	be	AUX
ftr-437	120	9	the	the	DET
ftr-437	120	10	evolving	evolve	VERB
ftr-437	120	11	nature	nature	NOUN
ftr-437	120	12	of	of	ADP
ftr-437	120	13	these	these	DET
ftr-437	120	14	standards	standard	NOUN
ftr-437	120	15	and	and	CCONJ
ftr-437	120	16	how	how	SCONJ
ftr-437	120	17	a	a	DET
ftr-437	120	18	tax	tax	NOUN
ftr-437	120	19	advisor	advisor	NOUN
ftr-437	120	20	should	should	AUX
ftr-437	120	21	augment	augment	VERB
ftr-437	120	22	them	they	PRON
ftr-437	120	23	.	.	PUNCT
ftr-437	121	1	failure	failure	NOUN
ftr-437	121	2	to	to	PART
ftr-437	121	3	modify	modify	VERB
ftr-437	121	4	existing	exist	VERB
ftr-437	121	5	review	review	NOUN
ftr-437	121	6	standards	standard	NOUN
ftr-437	121	7	may	may	AUX
ftr-437	121	8	come	come	VERB
ftr-437	121	9	at	at	ADP
ftr-437	121	10	a	a	DET
ftr-437	121	11	very	very	ADV
ftr-437	121	12	high	high	ADJ
ftr-437	121	13	price.13	price.13	NOUN
ftr-437	121	14	it	it	PRON
ftr-437	121	15	is	be	AUX
ftr-437	121	16	clear	clear	ADJ
ftr-437	121	17	that	that	SCONJ
ftr-437	121	18	tax	tax	NOUN
ftr-437	121	19	advisors	advisor	NOUN
ftr-437	121	20	have	have	AUX
ftr-437	121	21	come	come	VERB
ftr-437	121	22	to	to	ADP
ftr-437	121	23	a	a	DET
ftr-437	121	24	place	place	NOUN
ftr-437	121	25	where	where	SCONJ
ftr-437	121	26	the	the	DET
ftr-437	121	27	streets	street	NOUN
ftr-437	121	28	are	be	AUX
ftr-437	121	29	not	not	PART
ftr-437	121	30	marked	mark	VERB
ftr-437	121	31	and	and	CCONJ
ftr-437	121	32	have	have	VERB
ftr-437	121	33	much	much	ADJ
ftr-437	121	34	to	to	PART
ftr-437	121	35	lose	lose	VERB
ftr-437	121	36	.	.	PUNCT
ftr-437	122	1	to	to	PART
ftr-437	122	2	recognize	recognize	VERB
ftr-437	122	3	these	these	DET
ftr-437	122	4	higher	high	ADJ
ftr-437	122	5	stakes	stake	NOUN
ftr-437	122	6	of	of	ADP
ftr-437	122	7	tax	tax	NOUN
ftr-437	122	8	review	review	NOUN
ftr-437	122	9	,	,	PUNCT
ftr-437	122	10	this	this	DET
ftr-437	122	11	article	article	NOUN
ftr-437	122	12	will	will	AUX
ftr-437	122	13	survey	survey	VERB
ftr-437	122	14	the	the	DET
ftr-437	122	15	causes	cause	NOUN
ftr-437	122	16	of	of	ADP
ftr-437	122	17	the	the	DET
ftr-437	122	18	enron	enron	PROPN
ftr-437	122	19	imbroglio	imbroglio	NOUN
ftr-437	122	20	,	,	PUNCT
ftr-437	122	21	pre	pre	ADJ
ftr-437	122	22	-	-	NOUN
ftr-437	122	23	enron	enron	ADJ
ftr-437	122	24	standards	standard	NOUN
ftr-437	122	25	of	of	ADP
ftr-437	122	26	tax	tax	NOUN
ftr-437	122	27	review	review	NOUN
ftr-437	122	28	,	,	PUNCT
ftr-437	122	29	tax	tax	NOUN
ftr-437	122	30	policy	policy	NOUN
ftr-437	122	31	and	and	CCONJ
ftr-437	122	32	moral	moral	ADJ
ftr-437	122	33	considerations	consideration	NOUN
ftr-437	122	34	in	in	ADP
ftr-437	122	35	establishing	establish	VERB
ftr-437	122	36	a	a	DET
ftr-437	122	37	standard	standard	NOUN
ftr-437	122	38	of	of	ADP
ftr-437	122	39	review	review	NOUN
ftr-437	122	40	and	and	CCONJ
ftr-437	122	41	the	the	DET
ftr-437	122	42	emerging	emerge	VERB
ftr-437	122	43	post	post	ADJ
ftr-437	122	44	-	-	ADJ
ftr-437	122	45	enron	enron	ADJ
ftr-437	122	46	standards	standard	NOUN
ftr-437	122	47	of	of	ADP
ftr-437	122	48	tax	tax	NOUN
ftr-437	122	49	review	review	NOUN
ftr-437	122	50	.	.	PUNCT
ftr-437	123	1	ii	ii	PROPN
ftr-437	123	2	.	.	PUNCT
ftr-437	124	1	the	the	DET
ftr-437	124	2	enron	enron	PROPN
ftr-437	124	3	imbroglio	imbroglio	NOUN
ftr-437	124	4	to	to	PART
ftr-437	124	5	fully	fully	ADV
ftr-437	124	6	comprehend	comprehend	VERB
ftr-437	124	7	the	the	DET
ftr-437	124	8	magnitude	magnitude	NOUN
ftr-437	124	9	of	of	ADP
ftr-437	124	10	the	the	DET
ftr-437	124	11	enron	enron	PROPN
ftr-437	124	12	case	case	NOUN
ftr-437	124	13	and	and	CCONJ
ftr-437	124	14	the	the	DET
ftr-437	124	15	failure	failure	NOUN
ftr-437	124	16	of	of	ADP
ftr-437	124	17	its	its	PRON
ftr-437	124	18	advisors	advisor	NOUN
ftr-437	124	19	in	in	ADP
ftr-437	124	20	terms	term	NOUN
ftr-437	124	21	of	of	ADP
ftr-437	124	22	their	their	PRON
ftr-437	124	23	standards	standard	NOUN
ftr-437	124	24	of	of	ADP
ftr-437	124	25	accounting	accounting	NOUN
ftr-437	124	26	and	and	CCONJ
ftr-437	124	27	tax	tax	NOUN
ftr-437	124	28	review	review	NOUN
ftr-437	124	29	,	,	PUNCT
ftr-437	124	30	a	a	DET
ftr-437	124	31	background	background	NOUN
ftr-437	124	32	of	of	ADP
ftr-437	124	33	the	the	DET
ftr-437	124	34	olio	olio	NOUN
ftr-437	124	35	of	of	ADP
ftr-437	124	36	events	event	NOUN
ftr-437	124	37	needs	need	VERB
ftr-437	124	38	to	to	PART
ftr-437	124	39	be	be	AUX
ftr-437	124	40	reviewed	review	VERB
ftr-437	124	41	.	.	PUNCT
ftr-437	125	1	in	in	ADP
ftr-437	125	2	this	this	DET
ftr-437	125	3	regard	regard	NOUN
ftr-437	125	4	,	,	PUNCT
ftr-437	125	5	the	the	DET
ftr-437	125	6	special	special	ADJ
ftr-437	125	7	investigative	investigative	ADJ
ftr-437	125	8	committee	committee	NOUN
ftr-437	125	9	report	report	NOUN
ftr-437	125	10	and	and	CCONJ
ftr-437	125	11	the	the	DET
ftr-437	125	12	advisors	advisor	NOUN
ftr-437	125	13	’	'	PUNCT
ftr-437	125	14	response	response	NOUN
ftr-437	125	15	under	under	ADP
ftr-437	125	16	the	the	DET
ftr-437	125	17	circumstances	circumstance	NOUN
ftr-437	125	18	are	be	AUX
ftr-437	125	19	illuminating	illuminate	VERB
ftr-437	125	20	.	.	PUNCT
ftr-437	126	1	a.	a.	PROPN
ftr-437	126	2	special	special	PROPN
ftr-437	126	3	investigative	investigative	PROPN
ftr-437	126	4	committee	committee	NOUN
ftr-437	126	5	report	report	NOUN
ftr-437	126	6	perhaps	perhaps	ADV
ftr-437	126	7	the	the	DET
ftr-437	126	8	seminal	seminal	ADJ
ftr-437	126	9	document	document	NOUN
ftr-437	126	10	on	on	ADP
ftr-437	126	11	the	the	DET
ftr-437	126	12	enron	enron	PROPN
ftr-437	126	13	imbroglio	imbroglio	NOUN
ftr-437	126	14	is	be	AUX
ftr-437	126	15	the	the	DET
ftr-437	126	16	special	special	ADJ
ftr-437	126	17	investigative	investigative	ADJ
ftr-437	126	18	committee	committee	NOUN
ftr-437	126	19	report	report	NOUN
ftr-437	126	20	of	of	ADP
ftr-437	126	21	the	the	DET
ftr-437	126	22	board	board	NOUN
ftr-437	126	23	of	of	ADP
ftr-437	126	24	directors	director	NOUN
ftr-437	126	25	of	of	ADP
ftr-437	126	26	enron	enron	PROPN
ftr-437	126	27	corporation14	corporation14	PROPN
ftr-437	126	28	(	(	PUNCT
ftr-437	126	29	hereinafter	hereinafter	NOUN
ftr-437	126	30	report	report	NOUN
ftr-437	126	31	)	)	PUNCT
ftr-437	126	32	.	.	PUNCT
ftr-437	127	1	therein	therein	ADV
ftr-437	127	2	,	,	PUNCT
ftr-437	127	3	the	the	DET
ftr-437	127	4	substance	substance	NOUN
ftr-437	127	5	of	of	ADP
ftr-437	127	6	the	the	DET
ftr-437	127	7	most	most	ADV
ftr-437	127	8	significant	significant	ADJ
ftr-437	127	9	transactions	transaction	NOUN
ftr-437	127	10	is	be	AUX
ftr-437	127	11	analyzed	analyze	VERB
ftr-437	127	12	with	with	ADP
ftr-437	127	13	their	their	PRON
ftr-437	127	14	significant	significant	ADJ
ftr-437	127	15	accounting,15	accounting,15	NOUN
ftr-437	127	16	corporate	corporate	ADJ
ftr-437	127	17	governance,16	governance,16	NOUN
ftr-437	127	18	management	management	NOUN
ftr-437	127	19	oversight17	oversight17	NOUN
ftr-437	127	20	and	and	CCONJ
ftr-437	127	21	public	public	ADJ
ftr-437	127	22	disclosure18	disclosure18	NOUN
ftr-437	127	23	issues	issue	NOUN
ftr-437	127	24	examined	examine	VERB
ftr-437	127	25	.	.	PUNCT
ftr-437	128	1	2002	2002	NUM
ftr-437	128	2	]	]	PUNCT
ftr-437	128	3	watchdogs	watchdog	NOUN
ftr-437	128	4	that	that	PRON
ftr-437	128	5	failed	fail	VERB
ftr-437	128	6	to	to	PART
ftr-437	128	7	bark	bark	VERB
ftr-437	128	8	857	857	NUM
ftr-437	128	9	19	19	NUM
ftr-437	128	10	.	.	PUNCT
ftr-437	129	1	report	report	NOUN
ftr-437	129	2	,	,	PUNCT
ftr-437	129	3	supra	supra	PROPN
ftr-437	129	4	note	note	NOUN
ftr-437	129	5	10	10	NUM
ftr-437	129	6	,	,	PUNCT
ftr-437	129	7	at	at	ADP
ftr-437	129	8	125	125	NUM
ftr-437	129	9	-	-	SYM
ftr-437	129	10	164	164	NUM
ftr-437	129	11	.	.	PUNCT
ftr-437	129	12	20	20	NUM
ftr-437	129	13	.	.	PUNCT
ftr-437	130	1	john	john	PROPN
ftr-437	130	2	r.	r.	PROPN
ftr-437	130	3	emshwiller	emshwiller	PROPN
ftr-437	130	4	&	&	CCONJ
ftr-437	130	5	rebecca	rebecca	PROPN
ftr-437	130	6	smith	smith	PROPN
ftr-437	130	7	,	,	PUNCT
ftr-437	130	8	murky	murky	ADJ
ftr-437	130	9	waters	water	NOUN
ftr-437	130	10	:	:	PUNCT
ftr-437	130	11	a	a	DET
ftr-437	130	12	primer	primer	NOUN
ftr-437	130	13	on	on	ADP
ftr-437	130	14	enron	enron	PROPN
ftr-437	130	15	partnerships	partnership	NOUN
ftr-437	130	16	,	,	PUNCT
ftr-437	130	17	wall	wall	PROPN
ftr-437	130	18	st	st	PROPN
ftr-437	130	19	.	.	PROPN
ftr-437	130	20	j.	j.	PROPN
ftr-437	130	21	,	,	PUNCT
ftr-437	130	22	jan	jan	PROPN
ftr-437	130	23	.	.	PROPN
ftr-437	130	24	21	21	NUM
ftr-437	130	25	,	,	PUNCT
ftr-437	130	26	2002	2002	NUM
ftr-437	130	27	,	,	PUNCT
ftr-437	130	28	at	at	ADP
ftr-437	130	29	c1	c1	NOUN
ftr-437	130	30	.	.	PUNCT
ftr-437	131	1	in	in	ADP
ftr-437	131	2	all	all	PRON
ftr-437	131	3	,	,	PUNCT
ftr-437	131	4	enron	enron	PROPN
ftr-437	131	5	had	have	VERB
ftr-437	131	6	about	about	ADV
ftr-437	131	7	3500	3500	NUM
ftr-437	131	8	subsidiaries	subsidiary	NOUN
ftr-437	131	9	and	and	CCONJ
ftr-437	131	10	affiliates	affiliate	NOUN
ftr-437	131	11	,	,	PUNCT
ftr-437	131	12	many	many	ADJ
ftr-437	131	13	of	of	ADP
ftr-437	131	14	them	they	PRON
ftr-437	131	15	special	special	ADJ
ftr-437	131	16	purpose	purpose	NOUN
ftr-437	131	17	entities	entity	NOUN
ftr-437	131	18	.	.	PUNCT
ftr-437	132	1	i	i	PRON
ftr-437	132	2	d.	d.	PROPN
ftr-437	132	3	21	21	NUM
ftr-437	132	4	.	.	PUNCT
ftr-437	133	1	report	report	NOUN
ftr-437	133	2	,	,	PUNCT
ftr-437	133	3	supra	supra	PROPN
ftr-437	133	4	note	note	NOUN
ftr-437	133	5	10	10	NUM
ftr-437	133	6	,	,	PUNCT
ftr-437	133	7	at	at	ADP
ftr-437	133	8	appendix	appendix	NOUN
ftr-437	133	9	a.	a.	NOUN
ftr-437	133	10	a	a	DET
ftr-437	133	11	special	special	ADJ
ftr-437	133	12	purpose	purpose	NOUN
ftr-437	133	13	entity	entity	NOUN
ftr-437	133	14	or	or	CCONJ
ftr-437	133	15	vehicle	vehicle	NOUN
ftr-437	133	16	is	be	AUX
ftr-437	133	17	an	an	DET
ftr-437	133	18	entity	entity	NOUN
ftr-437	133	19	created	create	VERB
ftr-437	133	20	for	for	ADP
ftr-437	133	21	a	a	DET
ftr-437	133	22	limited	limited	ADJ
ftr-437	133	23	purpose	purpose	NOUN
ftr-437	133	24	,	,	PUNCT
ftr-437	133	25	with	with	ADP
ftr-437	133	26	a	a	DET
ftr-437	133	27	limited	limited	ADJ
ftr-437	133	28	life	life	NOUN
ftr-437	133	29	and	and	CCONJ
ftr-437	133	30	limited	limited	ADJ
ftr-437	133	31	activities	activity	NOUN
ftr-437	133	32	,	,	PUNCT
ftr-437	133	33	and	and	CCONJ
ftr-437	133	34	designed	design	VERB
ftr-437	133	35	to	to	PART
ftr-437	133	36	benefit	benefit	VERB
ftr-437	133	37	a	a	DET
ftr-437	133	38	single	single	ADJ
ftr-437	133	39	company	company	NOUN
ftr-437	133	40	.	.	PUNCT
ftr-437	134	1	i	i	PRON
ftr-437	134	2	d.	d.	PROPN
ftr-437	134	3	22	22	NUM
ftr-437	134	4	.	.	PUNCT
ftr-437	135	1	fasb	fasb	PROPN
ftr-437	135	2	,	,	PUNCT
ftr-437	135	3	accounting	account	VERB
ftr-437	135	4	research	research	NOUN
ftr-437	135	5	bulletin	bulletin	NOUN
ftr-437	135	6	no	no	INTJ
ftr-437	135	7	.	.	PROPN
ftr-437	135	8	51	51	NUM
ftr-437	135	9	,	,	PUNCT
ftr-437	135	10	consolidated	consolidated	ADJ
ftr-437	135	11	financial	financial	ADJ
ftr-437	135	12	statements	statement	NOUN
ftr-437	135	13	(	(	PUNCT
ftr-437	135	14	1959	1959	NUM
ftr-437	135	15	)	)	PUNCT
ftr-437	135	16	.	.	PUNCT
ftr-437	136	1	ordinarily	ordinarily	ADV
ftr-437	136	2	,	,	PUNCT
ftr-437	136	3	the	the	DET
ftr-437	136	4	majority	majority	NOUN
ftr-437	136	5	holder	holder	NOUN
ftr-437	136	6	of	of	ADP
ftr-437	136	7	a	a	DET
ftr-437	136	8	class	class	NOUN
ftr-437	136	9	of	of	ADP
ftr-437	136	10	equity	equity	NOUN
ftr-437	136	11	funded	fund	VERB
ftr-437	136	12	by	by	ADP
ftr-437	136	13	independent	independent	ADJ
ftr-437	136	14	third	third	ADJ
ftr-437	136	15	parties	party	NOUN
ftr-437	136	16	should	should	AUX
ftr-437	136	17	consolidate	consolidate	VERB
ftr-437	136	18	(	(	PUNCT
ftr-437	136	19	assuming	assume	VERB
ftr-437	136	20	the	the	DET
ftr-437	136	21	equity	equity	NOUN
ftr-437	136	22	meets	meet	VERB
ftr-437	136	23	certain	certain	ADJ
ftr-437	136	24	criteria	criterion	NOUN
ftr-437	136	25	dealing	deal	VERB
ftr-437	136	26	with	with	ADP
ftr-437	136	27	size	size	NOUN
ftr-437	136	28	,	,	PUNCT
ftr-437	136	29	ability	ability	NOUN
ftr-437	136	30	to	to	PART
ftr-437	136	31	exercise	exercise	VERB
ftr-437	136	32	control	control	NOUN
ftr-437	136	33	,	,	PUNCT
ftr-437	136	34	and	and	CCONJ
ftr-437	136	35	exposure	exposure	NOUN
ftr-437	136	36	to	to	PART
ftr-437	136	37	risk	risk	NOUN
ftr-437	136	38	and	and	CCONJ
ftr-437	136	39	rewards	reward	NOUN
ftr-437	136	40	)	)	PUNCT
ftr-437	136	41	.	.	PUNCT
ftr-437	137	1	if	if	SCONJ
ftr-437	137	2	there	there	PRON
ftr-437	137	3	is	be	VERB
ftr-437	137	4	no	no	DET
ftr-437	137	5	independent	independent	ADJ
ftr-437	137	6	equity	equity	NOUN
ftr-437	137	7	,	,	PUNCT
ftr-437	137	8	or	or	CCONJ
ftr-437	137	9	if	if	SCONJ
ftr-437	137	10	the	the	DET
ftr-437	137	11	independent	independent	ADJ
ftr-437	137	12	equity	equity	NOUN
ftr-437	137	13	fails	fail	VERB
ftr-437	137	14	to	to	PART
ftr-437	137	15	meet	meet	VERB
ftr-437	137	16	the	the	DET
ftr-437	137	17	criteria	criterion	NOUN
ftr-437	137	18	,	,	PUNCT
ftr-437	137	19	then	then	ADV
ftr-437	137	20	the	the	DET
ftr-437	137	21	presumption	presumption	NOUN
ftr-437	137	22	is	be	AUX
ftr-437	137	23	that	that	SCONJ
ftr-437	137	24	the	the	DET
ftr-437	137	25	transferor	transferor	NOUN
ftr-437	137	26	of	of	ADP
ftr-437	137	27	assets	asset	NOUN
ftr-437	137	28	to	to	ADP
ftr-437	137	29	the	the	DET
ftr-437	137	30	spe	spe	NOUN
ftr-437	137	31	or	or	CCONJ
ftr-437	137	32	its	its	PRON
ftr-437	137	33	sponsor	sponsor	NOUN
ftr-437	137	34	should	should	AUX
ftr-437	137	35	consolidate	consolidate	VERB
ftr-437	137	36	the	the	DET
ftr-437	137	37	spe	spe	NOUN
ftr-437	137	38	.	.	PUNCT
ftr-437	138	1	this	this	DET
ftr-437	138	2	presumption	presumption	NOUN
ftr-437	138	3	in	in	ADP
ftr-437	138	4	favor	favor	NOUN
ftr-437	138	5	of	of	ADP
ftr-437	138	6	consolidation	consolidation	NOUN
ftr-437	138	7	can	can	AUX
ftr-437	138	8	be	be	AUX
ftr-437	138	9	overcome	overcome	VERB
ftr-437	138	10	only	only	ADV
ftr-437	138	11	if	if	SCONJ
ftr-437	138	12	two	two	NUM
ftr-437	138	13	conjunctive	conjunctive	ADJ
ftr-437	138	14	conditions	condition	NOUN
ftr-437	138	15	are	be	AUX
ftr-437	138	16	met	meet	VERB
ftr-437	138	17	:	:	PUNCT
ftr-437	138	18	2	2	NUM
ftr-437	138	19	.	.	SYM
ftr-437	138	20	3	3	NUM
ftr-437	138	21	%	%	NOUN
ftr-437	138	22	outside	outside	ADP
ftr-437	138	23	investor	investor	NOUN
ftr-437	138	24	spe	spe	PROPN
ftr-437	138	25	(	(	PUNCT
ftr-437	138	26	partnership	partnership	NOUN
ftr-437	138	27	)	)	PUNCT
ftr-437	138	28	1	1	NUM
ftr-437	138	29	.	.	PUNCT
ftr-437	139	1	sells	sell	VERB
ftr-437	139	2	or	or	CCONJ
ftr-437	139	3	transfers	transfer	NOUN
ftr-437	139	4	asset	asset	PROPN
ftr-437	139	5	enron	enron	PROPN
ftr-437	139	6	corp	corp	PROPN
ftr-437	139	7	3	3	PROPN
ftr-437	139	8	.	.	PUNCT
ftr-437	139	9	financier	financier	NOUN
ftr-437	139	10	(	(	PUNCT
ftr-437	139	11	bank	bank	NOUN
ftr-437	139	12	)	)	PUNCT
ftr-437	139	13	to	to	PART
ftr-437	139	14	fully	fully	ADV
ftr-437	139	15	understand	understand	VERB
ftr-437	139	16	the	the	DET
ftr-437	139	17	complexities	complexity	NOUN
ftr-437	139	18	of	of	ADP
ftr-437	139	19	certain	certain	ADJ
ftr-437	139	20	arrangements	arrangement	NOUN
ftr-437	139	21	,	,	PUNCT
ftr-437	139	22	a	a	DET
ftr-437	139	23	description	description	NOUN
ftr-437	139	24	of	of	ADP
ftr-437	139	25	the	the	DET
ftr-437	139	26	corporate	corporate	ADJ
ftr-437	139	27	strategy	strategy	NOUN
ftr-437	139	28	will	will	AUX
ftr-437	139	29	be	be	AUX
ftr-437	139	30	reviewed	review	VERB
ftr-437	139	31	as	as	SCONJ
ftr-437	139	32	identified	identify	VERB
ftr-437	139	33	in	in	ADP
ftr-437	139	34	the	the	DET
ftr-437	139	35	report.19	report.19	NOUN
ftr-437	139	36	assuming	assume	VERB
ftr-437	139	37	that	that	SCONJ
ftr-437	139	38	enron	enron	PROPN
ftr-437	139	39	wanted	want	VERB
ftr-437	139	40	to	to	PART
ftr-437	139	41	purchase	purchase	VERB
ftr-437	139	42	other	other	ADJ
ftr-437	139	43	companies	company	NOUN
ftr-437	139	44	’	'	PUNCT
ftr-437	139	45	stocks	stock	NOUN
ftr-437	139	46	as	as	ADP
ftr-437	139	47	an	an	DET
ftr-437	139	48	investor	investor	NOUN
ftr-437	139	49	,	,	PUNCT
ftr-437	139	50	it	it	PRON
ftr-437	139	51	would	would	AUX
ftr-437	139	52	negotiate	negotiate	VERB
ftr-437	139	53	a	a	DET
ftr-437	139	54	price	price	NOUN
ftr-437	139	55	to	to	PART
ftr-437	139	56	raise	raise	VERB
ftr-437	139	57	capital	capital	NOUN
ftr-437	139	58	to	to	PART
ftr-437	139	59	make	make	VERB
ftr-437	139	60	the	the	DET
ftr-437	139	61	purchase	purchase	NOUN
ftr-437	139	62	.	.	PUNCT
ftr-437	140	1	unlike	unlike	ADP
ftr-437	140	2	this	this	DET
ftr-437	140	3	rather	rather	ADV
ftr-437	140	4	typical	typical	ADJ
ftr-437	140	5	transaction	transaction	NOUN
ftr-437	140	6	,	,	PUNCT
ftr-437	140	7	enron	enron	PROPN
ftr-437	140	8	created	create	VERB
ftr-437	140	9	thousands20	thousands20	NOUN
ftr-437	140	10	of	of	ADP
ftr-437	140	11	special	special	ADJ
ftr-437	140	12	purpose	purpose	NOUN
ftr-437	140	13	entities21	entities21	NOUN
ftr-437	140	14	to	to	PART
ftr-437	140	15	produce	produce	VERB
ftr-437	140	16	gains	gain	NOUN
ftr-437	140	17	in	in	ADP
ftr-437	140	18	lieu	lieu	NOUN
ftr-437	140	19	of	of	ADP
ftr-437	140	20	liabilities	liability	NOUN
ftr-437	140	21	on	on	ADP
ftr-437	140	22	its	its	PRON
ftr-437	140	23	corporate	corporate	ADJ
ftr-437	140	24	books	book	NOUN
ftr-437	140	25	.	.	PUNCT
ftr-437	141	1	the	the	DET
ftr-437	141	2	following	follow	VERB
ftr-437	141	3	steps	step	NOUN
ftr-437	141	4	,	,	PUNCT
ftr-437	141	5	espoused	espouse	VERB
ftr-437	141	6	by	by	ADP
ftr-437	141	7	outside	outside	ADJ
ftr-437	141	8	counsel	counsel	NOUN
ftr-437	141	9	and	and	CCONJ
ftr-437	141	10	monitored	monitor	VERB
ftr-437	141	11	by	by	ADP
ftr-437	141	12	outside	outside	ADJ
ftr-437	141	13	accountants	accountant	NOUN
ftr-437	141	14	,	,	PUNCT
ftr-437	141	15	created	create	VERB
ftr-437	141	16	this	this	DET
ftr-437	141	17	vast	vast	ADJ
ftr-437	141	18	array	array	NOUN
ftr-437	141	19	of	of	ADP
ftr-437	141	20	internecine	internecine	NOUN
ftr-437	141	21	entities	entity	NOUN
ftr-437	141	22	:	:	PUNCT
ftr-437	141	23	step	step	NOUN
ftr-437	141	24	1	1	NUM
ftr-437	141	25	:	:	PUNCT
ftr-437	141	26	transfer	transfer	NOUN
ftr-437	141	27	or	or	CCONJ
ftr-437	141	28	sale	sale	NOUN
ftr-437	141	29	of	of	ADP
ftr-437	141	30	an	an	DET
ftr-437	141	31	enron	enron	PROPN
ftr-437	141	32	asset	asset	NOUN
ftr-437	141	33	to	to	ADP
ftr-437	141	34	partnership	partnership	NOUN
ftr-437	141	35	(	(	PUNCT
ftr-437	141	36	spe	spe	PROPN
ftr-437	141	37	)	)	PUNCT
ftr-437	141	38	thereby	thereby	ADV
ftr-437	141	39	creating	create	VERB
ftr-437	141	40	a	a	DET
ftr-437	141	41	book	book	NOUN
ftr-437	141	42	gain	gain	NOUN
ftr-437	141	43	to	to	ADP
ftr-437	141	44	enron	enron	PROPN
ftr-437	141	45	and	and	CCONJ
ftr-437	141	46	a	a	DET
ftr-437	141	47	transfer	transfer	NOUN
ftr-437	141	48	of	of	ADP
ftr-437	141	49	the	the	DET
ftr-437	141	50	asset	asset	NOUN
ftr-437	141	51	with	with	ADP
ftr-437	141	52	its	its	PRON
ftr-437	141	53	concomitant	concomitant	ADJ
ftr-437	141	54	debt	debt	NOUN
ftr-437	141	55	.	.	PUNCT
ftr-437	142	1	such	such	ADJ
ftr-437	142	2	debt	debt	NOUN
ftr-437	142	3	is	be	AUX
ftr-437	142	4	removed	remove	VERB
ftr-437	142	5	from	from	ADP
ftr-437	142	6	enron	enron	PROPN
ftr-437	142	7	’s	’s	PART
ftr-437	142	8	balance	balance	NOUN
ftr-437	142	9	sheet	sheet	NOUN
ftr-437	142	10	.	.	PUNCT
ftr-437	143	1	step	step	NOUN
ftr-437	143	2	2	2	NUM
ftr-437	144	1	:	:	PUNCT
ftr-437	144	2	enron	enron	PROPN
ftr-437	144	3	controls	control	VERB
ftr-437	144	4	97	97	NUM
ftr-437	144	5	%	%	NOUN
ftr-437	144	6	of	of	ADP
ftr-437	144	7	the	the	DET
ftr-437	144	8	spe	spe	PROPN
ftr-437	144	9	and	and	CCONJ
ftr-437	144	10	an	an	DET
ftr-437	144	11	outside	outside	ADJ
ftr-437	144	12	investor	investor	NOUN
ftr-437	144	13	owns	own	VERB
ftr-437	144	14	3	3	NUM
ftr-437	144	15	%	%	NOUN
ftr-437	144	16	of	of	ADP
ftr-437	144	17	the	the	DET
ftr-437	144	18	partnership	partnership	NOUN
ftr-437	144	19	.	.	PUNCT
ftr-437	145	1	pursuant	pursuant	ADJ
ftr-437	145	2	to	to	ADP
ftr-437	145	3	an	an	DET
ftr-437	145	4	accounting	accounting	NOUN
ftr-437	145	5	rule,22	rule,22	NOUN
ftr-437	145	6	as	as	ADP
ftr-437	145	7	858	858	NUM
ftr-437	145	8	florida	florida	PROPN
ftr-437	145	9	tax	tax	NOUN
ftr-437	145	10	review	review	NOUN
ftr-437	145	11	[	[	X
ftr-437	145	12	vol.5:10	vol.5:10	VERB
ftr-437	145	13	first	first	ADV
ftr-437	145	14	,	,	PUNCT
ftr-437	145	15	an	an	DET
ftr-437	145	16	independent	independent	ADJ
ftr-437	145	17	owner	owner	NOUN
ftr-437	145	18	or	or	CCONJ
ftr-437	145	19	owners	owner	NOUN
ftr-437	145	20	of	of	ADP
ftr-437	145	21	the	the	DET
ftr-437	145	22	spe	spe	NOUN
ftr-437	145	23	must	must	AUX
ftr-437	145	24	make	make	VERB
ftr-437	145	25	a	a	DET
ftr-437	145	26	substantive	substantive	ADJ
ftr-437	145	27	capital	capital	NOUN
ftr-437	145	28	investment	investment	NOUN
ftr-437	145	29	in	in	ADP
ftr-437	145	30	the	the	DET
ftr-437	145	31	spe	spe	NOUN
ftr-437	145	32	,	,	PUNCT
ftr-437	145	33	and	and	CCONJ
ftr-437	145	34	that	that	SCONJ
ftr-437	145	35	investment	investment	NOUN
ftr-437	145	36	must	must	AUX
ftr-437	145	37	have	have	VERB
ftr-437	145	38	substantive	substantive	ADJ
ftr-437	145	39	risks	risk	NOUN
ftr-437	145	40	and	and	CCONJ
ftr-437	145	41	rewards	reward	NOUN
ftr-437	145	42	of	of	ADP
ftr-437	145	43	ownership	ownership	NOUN
ftr-437	145	44	during	during	ADP
ftr-437	145	45	the	the	DET
ftr-437	145	46	entire	entire	ADJ
ftr-437	145	47	term	term	NOUN
ftr-437	145	48	of	of	ADP
ftr-437	145	49	the	the	DET
ftr-437	145	50	transaction	transaction	NOUN
ftr-437	145	51	.	.	PUNCT
ftr-437	146	1	where	where	SCONJ
ftr-437	146	2	there	there	PRON
ftr-437	146	3	is	be	VERB
ftr-437	146	4	only	only	ADV
ftr-437	146	5	a	a	DET
ftr-437	146	6	nominal	nominal	ADJ
ftr-437	146	7	outside	outside	ADJ
ftr-437	146	8	capital	capital	NOUN
ftr-437	146	9	investment	investment	NOUN
ftr-437	146	10	,	,	PUNCT
ftr-437	146	11	or	or	CCONJ
ftr-437	146	12	where	where	SCONJ
ftr-437	146	13	the	the	DET
ftr-437	146	14	initial	initial	ADJ
ftr-437	146	15	investment	investment	NOUN
ftr-437	146	16	is	be	AUX
ftr-437	146	17	withdrawn	withdraw	VERB
ftr-437	146	18	early	early	ADV
ftr-437	146	19	,	,	PUNCT
ftr-437	146	20	then	then	ADV
ftr-437	146	21	the	the	DET
ftr-437	146	22	spe	spe	NOUN
ftr-437	146	23	should	should	AUX
ftr-437	146	24	be	be	AUX
ftr-437	146	25	consolidated	consolidate	VERB
ftr-437	146	26	.	.	PUNCT
ftr-437	147	1	the	the	DET
ftr-437	147	2	sec	sec	PROPN
ftr-437	147	3	staff	staff	NOUN
ftr-437	147	4	has	have	AUX
ftr-437	147	5	taken	take	VERB
ftr-437	147	6	the	the	DET
ftr-437	147	7	position	position	NOUN
ftr-437	147	8	that	that	SCONJ
ftr-437	147	9	3	3	NUM
ftr-437	147	10	%	%	NOUN
ftr-437	147	11	of	of	ADP
ftr-437	147	12	total	total	ADJ
ftr-437	147	13	capital	capital	NOUN
ftr-437	147	14	is	be	AUX
ftr-437	147	15	the	the	DET
ftr-437	147	16	minimum	minimum	ADJ
ftr-437	147	17	acceptable	acceptable	ADJ
ftr-437	147	18	investment	investment	NOUN
ftr-437	147	19	for	for	ADP
ftr-437	147	20	the	the	DET
ftr-437	147	21	substantive	substantive	ADJ
ftr-437	147	22	residual	residual	ADJ
ftr-437	147	23	capital	capital	NOUN
ftr-437	147	24	,	,	PUNCT
ftr-437	147	25	but	but	CCONJ
ftr-437	147	26	that	that	SCONJ
ftr-437	147	27	the	the	DET
ftr-437	147	28	appropriate	appropriate	ADJ
ftr-437	147	29	level	level	NOUN
ftr-437	147	30	for	for	ADP
ftr-437	147	31	any	any	DET
ftr-437	147	32	particular	particular	ADJ
ftr-437	147	33	spe	spe	NOUN
ftr-437	147	34	depends	depend	VERB
ftr-437	147	35	on	on	ADP
ftr-437	147	36	various	various	ADJ
ftr-437	147	37	facts	fact	NOUN
ftr-437	147	38	and	and	CCONJ
ftr-437	147	39	circumstances	circumstance	NOUN
ftr-437	147	40	.	.	PUNCT
ftr-437	148	1	distributions	distribution	NOUN
ftr-437	148	2	reducing	reduce	VERB
ftr-437	148	3	the	the	DET
ftr-437	148	4	equity	equity	NOUN
ftr-437	148	5	below	below	ADP
ftr-437	148	6	the	the	DET
ftr-437	148	7	minimum	minimum	NOUN
ftr-437	148	8	require	require	NOUN
ftr-437	148	9	the	the	DET
ftr-437	148	10	independent	independent	ADJ
ftr-437	148	11	owner	owner	NOUN
ftr-437	148	12	to	to	PART
ftr-437	148	13	make	make	VERB
ftr-437	148	14	an	an	DET
ftr-437	148	15	additional	additional	ADJ
ftr-437	148	16	investment	investment	NOUN
ftr-437	148	17	.	.	PUNCT
ftr-437	149	1	investments	investment	NOUN
ftr-437	149	2	are	be	AUX
ftr-437	149	3	not	not	PART
ftr-437	149	4	at	at	ADP
ftr-437	149	5	risk	risk	NOUN
ftr-437	149	6	if	if	SCONJ
ftr-437	149	7	supported	support	VERB
ftr-437	149	8	by	by	ADP
ftr-437	149	9	a	a	DET
ftr-437	149	10	letter	letter	NOUN
ftr-437	149	11	of	of	ADP
ftr-437	149	12	credit	credit	NOUN
ftr-437	149	13	or	or	CCONJ
ftr-437	149	14	other	other	ADJ
ftr-437	149	15	form	form	NOUN
ftr-437	149	16	of	of	ADP
ftr-437	149	17	guaranty	guaranty	NOUN
ftr-437	149	18	on	on	ADP
ftr-437	149	19	the	the	DET
ftr-437	149	20	initial	initial	ADJ
ftr-437	149	21	investment	investment	NOUN
ftr-437	149	22	or	or	CCONJ
ftr-437	149	23	a	a	DET
ftr-437	149	24	guaranteed	guarantee	VERB
ftr-437	149	25	return	return	NOUN
ftr-437	149	26	.	.	PUNCT
ftr-437	150	1	second	second	ADV
ftr-437	150	2	,	,	PUNCT
ftr-437	150	3	the	the	DET
ftr-437	150	4	independent	independent	ADJ
ftr-437	150	5	owner	owner	NOUN
ftr-437	150	6	must	must	AUX
ftr-437	150	7	exercise	exercise	VERB
ftr-437	150	8	control	control	NOUN
ftr-437	150	9	over	over	ADP
ftr-437	150	10	spe	spe	PROPN
ftr-437	150	11	to	to	PART
ftr-437	150	12	avoid	avoid	VERB
ftr-437	150	13	consolidation	consolidation	NOUN
ftr-437	150	14	.	.	PUNCT
ftr-437	151	1	this	this	PRON
ftr-437	151	2	is	be	AUX
ftr-437	151	3	a	a	DET
ftr-437	151	4	subjective	subjective	ADJ
ftr-437	151	5	standard	standard	NOUN
ftr-437	151	6	.	.	PUNCT
ftr-437	152	1	control	control	NOUN
ftr-437	152	2	is	be	AUX
ftr-437	152	3	not	not	PART
ftr-437	152	4	determined	determine	VERB
ftr-437	152	5	solely	solely	ADV
ftr-437	152	6	by	by	ADP
ftr-437	152	7	reference	reference	NOUN
ftr-437	152	8	to	to	ADP
ftr-437	152	9	majority	majority	NOUN
ftr-437	152	10	ownership	ownership	NOUN
ftr-437	152	11	or	or	CCONJ
ftr-437	152	12	day	day	NOUN
ftr-437	152	13	-	-	PUNCT
ftr-437	152	14	today	today	NOUN
ftr-437	152	15	operation	operation	NOUN
ftr-437	152	16	of	of	ADP
ftr-437	152	17	the	the	DET
ftr-437	152	18	venture	venture	NOUN
ftr-437	152	19	,	,	PUNCT
ftr-437	152	20	but	but	CCONJ
ftr-437	152	21	instead	instead	ADV
ftr-437	152	22	depends	depend	VERB
ftr-437	152	23	on	on	ADP
ftr-437	152	24	the	the	DET
ftr-437	152	25	relative	relative	ADJ
ftr-437	152	26	rights	right	NOUN
ftr-437	152	27	of	of	ADP
ftr-437	152	28	investors	investor	NOUN
ftr-437	152	29	.	.	PUNCT
ftr-437	153	1	therefore	therefore	ADV
ftr-437	153	2	,	,	PUNCT
ftr-437	153	3	enron	enron	PROPN
ftr-437	153	4	’s	’s	PART
ftr-437	153	5	related	relate	VERB
ftr-437	153	6	-	-	PUNCT
ftr-437	153	7	party	party	NOUN
ftr-437	153	8	transactions	transaction	NOUN
ftr-437	153	9	were	be	AUX
ftr-437	153	10	constructed	construct	VERB
ftr-437	153	11	to	to	PART
ftr-437	153	12	meet	meet	VERB
ftr-437	153	13	the	the	DET
ftr-437	153	14	two	two	NUM
ftr-437	153	15	part	part	NOUN
ftr-437	153	16	test	test	NOUN
ftr-437	153	17	of	of	ADP
ftr-437	153	18	non	non	NOUN
ftr-437	153	19	-	-	NOUN
ftr-437	153	20	consolidation	consolidation	NOUN
ftr-437	153	21	.	.	PUNCT
ftr-437	154	1	see	see	VERB
ftr-437	154	2	also	also	ADV
ftr-437	154	3	fasb	fasb	NOUN
ftr-437	154	4	,	,	PUNCT
ftr-437	154	5	financial	financial	ADJ
ftr-437	154	6	accounting	accounting	NOUN
ftr-437	154	7	series	series	PROPN
ftr-437	154	8	exposure	exposure	PROPN
ftr-437	154	9	draft	draft	PROPN
ftr-437	154	10	:	:	PUNCT
ftr-437	154	11	consolidated	consolidated	ADJ
ftr-437	154	12	financial	financial	ADJ
ftr-437	154	13	statements	statement	NOUN
ftr-437	154	14	:	:	PUNCT
ftr-437	154	15	purpose	purpose	NOUN
ftr-437	154	16	and	and	CCONJ
ftr-437	154	17	policy	policy	NOUN
ftr-437	154	18	(	(	PUNCT
ftr-437	154	19	feb	feb	PROPN
ftr-437	154	20	.	.	PROPN
ftr-437	154	21	23	23	NUM
ftr-437	154	22	,	,	PUNCT
ftr-437	154	23	1999	1999	NUM
ftr-437	154	24	)	)	PUNCT
ftr-437	154	25	at	at	ADP
ftr-437	154	26	http://www	http://www	PROPN
ftr-437	154	27	.	.	PUNCT
ftr-437	155	1	fasb.com	fasb.com	X
ftr-437	155	2	(	(	PUNCT
ftr-437	155	3	last	last	ADJ
ftr-437	155	4	visited	visit	VERB
ftr-437	155	5	may	may	PROPN
ftr-437	155	6	1	1	NUM
ftr-437	155	7	,	,	PUNCT
ftr-437	155	8	2002	2002	NUM
ftr-437	155	9	)	)	PUNCT
ftr-437	155	10	.	.	PUNCT
ftr-437	156	1	23	23	NUM
ftr-437	156	2	.	.	PUNCT
ftr-437	157	1	i	i	PRON
ftr-437	157	2	d.	d.	PROPN
ftr-437	157	3	24	24	NUM
ftr-437	157	4	.	.	PUNCT
ftr-437	158	1	report	report	NOUN
ftr-437	158	2	,	,	PUNCT
ftr-437	158	3	supra	supra	PROPN
ftr-437	158	4	note	note	NOUN
ftr-437	158	5	10	10	NUM
ftr-437	158	6	,	,	PUNCT
ftr-437	158	7	at	at	ADP
ftr-437	158	8	49	49	NUM
ftr-437	158	9	.	.	PUNCT
ftr-437	159	1	25	25	NUM
ftr-437	159	2	.	.	PUNCT
ftr-437	159	3	report	report	NOUN
ftr-437	159	4	,	,	PUNCT
ftr-437	159	5	supra	supra	PROPN
ftr-437	159	6	note	note	NOUN
ftr-437	159	7	10	10	NUM
ftr-437	159	8	,	,	PUNCT
ftr-437	159	9	at	at	ADP
ftr-437	159	10	50	50	NUM
ftr-437	159	11	.	.	PUNCT
ftr-437	159	12	26	26	NUM
ftr-437	159	13	.	.	PUNCT
ftr-437	160	1	report	report	NOUN
ftr-437	160	2	,	,	PUNCT
ftr-437	160	3	supra	supra	PROPN
ftr-437	160	4	note	note	NOUN
ftr-437	160	5	10	10	NUM
ftr-437	160	6	,	,	PUNCT
ftr-437	160	7	at	at	ADP
ftr-437	160	8	58	58	NUM
ftr-437	160	9	-	-	SYM
ftr-437	160	10	60	60	NUM
ftr-437	160	11	.	.	PUNCT
ftr-437	160	12	27	27	NUM
ftr-437	160	13	.	.	PUNCT
ftr-437	161	1	report	report	NOUN
ftr-437	161	2	,	,	PUNCT
ftr-437	161	3	supra	supra	PROPN
ftr-437	161	4	note	note	NOUN
ftr-437	161	5	10	10	NUM
ftr-437	161	6	,	,	PUNCT
ftr-437	161	7	at	at	ADP
ftr-437	161	8	58	58	NUM
ftr-437	161	9	-	-	SYM
ftr-437	161	10	60	60	NUM
ftr-437	161	11	.	.	PUNCT
ftr-437	161	12	interpreted	interpret	VERB
ftr-437	161	13	by	by	ADP
ftr-437	161	14	the	the	DET
ftr-437	161	15	securities	securities	PROPN
ftr-437	161	16	and	and	CCONJ
ftr-437	161	17	exchange	exchange	PROPN
ftr-437	161	18	commission	commission	PROPN
ftr-437	161	19	(	(	PUNCT
ftr-437	161	20	sec),23	sec),23	PROPN
ftr-437	161	21	this	this	DET
ftr-437	161	22	structure	structure	NOUN
ftr-437	161	23	allows	allow	VERB
ftr-437	161	24	enron	enron	PROPN
ftr-437	161	25	to	to	PART
ftr-437	161	26	treat	treat	VERB
ftr-437	161	27	the	the	DET
ftr-437	161	28	spe	spe	NOUN
ftr-437	161	29	on	on	ADP
ftr-437	161	30	an	an	DET
ftr-437	161	31	unconsolidated	unconsolidated	ADJ
ftr-437	161	32	basis	basis	NOUN
ftr-437	161	33	.	.	PUNCT
ftr-437	162	1	step	step	NOUN
ftr-437	162	2	3	3	NUM
ftr-437	162	3	:	:	PUNCT
ftr-437	162	4	enron	enron	PROPN
ftr-437	162	5	’s	’s	PART
ftr-437	162	6	bank	bank	PROPN
ftr-437	162	7	acts	act	VERB
ftr-437	162	8	as	as	ADP
ftr-437	162	9	financier	financier	NOUN
ftr-437	162	10	for	for	ADP
ftr-437	162	11	the	the	DET
ftr-437	162	12	97	97	NUM
ftr-437	162	13	%	%	NOUN
ftr-437	162	14	capital	capital	NOUN
ftr-437	162	15	interest	interest	NOUN
ftr-437	162	16	.	.	PUNCT
ftr-437	163	1	the	the	DET
ftr-437	163	2	partnership	partnership	NOUN
ftr-437	163	3	loan	loan	NOUN
ftr-437	163	4	is	be	AUX
ftr-437	163	5	guaranteed	guarantee	VERB
ftr-437	163	6	by	by	ADP
ftr-437	163	7	enron	enron	PROPN
ftr-437	163	8	and	and	CCONJ
ftr-437	163	9	generally	generally	ADV
ftr-437	163	10	hypothecated	hypothecate	VERB
ftr-437	163	11	with	with	ADP
ftr-437	163	12	enron	enron	PROPN
ftr-437	163	13	shares.24	shares.24	PROPN
ftr-437	163	14	repayment	repayment	NOUN
ftr-437	163	15	of	of	ADP
ftr-437	163	16	loan	loan	NOUN
ftr-437	163	17	was	be	AUX
ftr-437	163	18	from	from	ADP
ftr-437	163	19	partnership	partnership	NOUN
ftr-437	163	20	assets	asset	NOUN
ftr-437	163	21	or	or	CCONJ
ftr-437	163	22	their	their	PRON
ftr-437	163	23	sale	sale	NOUN
ftr-437	163	24	upon	upon	SCONJ
ftr-437	163	25	liquidation	liquidation	NOUN
ftr-437	163	26	of	of	ADP
ftr-437	163	27	the	the	DET
ftr-437	163	28	partnership	partnership	NOUN
ftr-437	163	29	or	or	CCONJ
ftr-437	163	30	spe.25	spe.25	NOUN
ftr-437	163	31	as	as	ADV
ftr-437	163	32	long	long	ADV
ftr-437	163	33	as	as	SCONJ
ftr-437	163	34	the	the	DET
ftr-437	163	35	value	value	NOUN
ftr-437	163	36	of	of	ADP
ftr-437	163	37	the	the	DET
ftr-437	163	38	partnership	partnership	NOUN
ftr-437	163	39	assets	asset	NOUN
ftr-437	163	40	continues	continue	VERB
ftr-437	163	41	to	to	PART
ftr-437	163	42	grow	grow	VERB
ftr-437	163	43	,	,	PUNCT
ftr-437	163	44	the	the	DET
ftr-437	163	45	debt	debt	NOUN
ftr-437	163	46	owed	owe	VERB
ftr-437	163	47	to	to	ADP
ftr-437	163	48	the	the	DET
ftr-437	163	49	bank	bank	NOUN
ftr-437	163	50	is	be	AUX
ftr-437	163	51	amortized.26	amortized.26	ADJ
ftr-437	163	52	however	however	ADV
ftr-437	163	53	,	,	PUNCT
ftr-437	163	54	once	once	SCONJ
ftr-437	163	55	the	the	DET
ftr-437	163	56	asset	asset	NOUN
ftr-437	163	57	value	value	NOUN
ftr-437	163	58	declined	decline	VERB
ftr-437	163	59	or	or	CCONJ
ftr-437	163	60	the	the	DET
ftr-437	163	61	enron	enron	PROPN
ftr-437	163	62	shares	share	NOUN
ftr-437	163	63	declined	decline	VERB
ftr-437	163	64	in	in	ADP
ftr-437	163	65	value	value	NOUN
ftr-437	163	66	,	,	PUNCT
ftr-437	163	67	the	the	DET
ftr-437	163	68	spe	spe	PROPN
ftr-437	163	69	is	be	AUX
ftr-437	163	70	in	in	ADP
ftr-437	163	71	financial	financial	ADJ
ftr-437	163	72	difficulty.27	difficulty.27	PROPN
ftr-437	163	73	2002	2002	NUM
ftr-437	163	74	]	]	PUNCT
ftr-437	163	75	watchdogs	watchdog	NOUN
ftr-437	163	76	that	that	PRON
ftr-437	163	77	failed	fail	VERB
ftr-437	163	78	to	to	PART
ftr-437	163	79	bark	bark	VERB
ftr-437	163	80	859	859	NUM
ftr-437	163	81	28	28	NUM
ftr-437	163	82	.	.	PUNCT
ftr-437	164	1	report	report	NOUN
ftr-437	164	2	,	,	PUNCT
ftr-437	164	3	supra	supra	PROPN
ftr-437	164	4	note	note	NOUN
ftr-437	164	5	10	10	NUM
ftr-437	164	6	,	,	PUNCT
ftr-437	164	7	at	at	ADP
ftr-437	164	8	43	43	NUM
ftr-437	164	9	.	.	PUNCT
ftr-437	165	1	the	the	DET
ftr-437	165	2	extent	extent	NOUN
ftr-437	165	3	of	of	ADP
ftr-437	165	4	the	the	DET
ftr-437	165	5	officers	officer	NOUN
ftr-437	165	6	and	and	CCONJ
ftr-437	165	7	advisors	advisor	NOUN
ftr-437	165	8	’	'	PUNCT
ftr-437	165	9	hubris	hubris	NOUN
ftr-437	165	10	in	in	ADP
ftr-437	165	11	forming	form	VERB
ftr-437	165	12	spes	spe	NOUN
ftr-437	165	13	reached	reach	VERB
ftr-437	165	14	its	its	PRON
ftr-437	165	15	zenith	zenith	NOUN
ftr-437	165	16	when	when	SCONJ
ftr-437	165	17	key	key	ADJ
ftr-437	165	18	spes	spe	NOUN
ftr-437	165	19	were	be	AUX
ftr-437	165	20	named	name	VERB
ftr-437	165	21	after	after	ADP
ftr-437	165	22	star	star	NOUN
ftr-437	165	23	wars	war	NOUN
ftr-437	165	24	characters	character	NOUN
ftr-437	165	25	,	,	PUNCT
ftr-437	165	26	e.g.	e.g.	ADV
ftr-437	165	27	,	,	PUNCT
ftr-437	165	28	jedi	jedi	PROPN
ftr-437	165	29	,	,	PUNCT
ftr-437	165	30	chewbacca	chewbacca	NOUN
ftr-437	165	31	,	,	PUNCT
ftr-437	165	32	etc	etc	X
ftr-437	165	33	.	.	PUNCT
ftr-437	166	1	the	the	DET
ftr-437	166	2	report	report	NOUN
ftr-437	166	3	noted	note	VERB
ftr-437	166	4	the	the	DET
ftr-437	166	5	internal	internal	ADJ
ftr-437	166	6	machinations	machination	NOUN
ftr-437	166	7	which	which	PRON
ftr-437	166	8	enron	enron	PROPN
ftr-437	166	9	developed	develop	VERB
ftr-437	166	10	so	so	SCONJ
ftr-437	166	11	that	that	SCONJ
ftr-437	166	12	its	its	PRON
ftr-437	166	13	special	special	ADJ
ftr-437	166	14	purpose	purpose	NOUN
ftr-437	166	15	entities	entity	NOUN
ftr-437	166	16	were	be	AUX
ftr-437	166	17	within	within	ADP
ftr-437	166	18	the	the	DET
ftr-437	166	19	unconsolidated	unconsolidated	ADJ
ftr-437	166	20	entity	entity	NOUN
ftr-437	166	21	definition	definition	NOUN
ftr-437	166	22	.	.	PUNCT
ftr-437	167	1	one	one	NUM
ftr-437	167	2	such	such	ADJ
ftr-437	167	3	“	"	PUNCT
ftr-437	167	4	arrangement	arrangement	NOUN
ftr-437	167	5	”	"	PUNCT
ftr-437	167	6	was	be	AUX
ftr-437	167	7	known	know	VERB
ftr-437	167	8	as	as	ADP
ftr-437	167	9	chewco:28	chewco:28	NOUN
ftr-437	167	10	in	in	ADP
ftr-437	167	11	1993	1993	NUM
ftr-437	167	12	,	,	PUNCT
ftr-437	167	13	enron	enron	PROPN
ftr-437	167	14	and	and	CCONJ
ftr-437	167	15	the	the	DET
ftr-437	167	16	california	california	PROPN
ftr-437	167	17	public	public	ADJ
ftr-437	167	18	employees	employee	NOUN
ftr-437	167	19	’	’	PART
ftr-437	167	20	retirement	retirement	NOUN
ftr-437	167	21	system	system	NOUN
ftr-437	167	22	(	(	PUNCT
ftr-437	167	23	“	"	PUNCT
ftr-437	167	24	calpers	calpers	PROPN
ftr-437	167	25	”	"	PUNCT
ftr-437	167	26	)	)	PUNCT
ftr-437	167	27	entered	enter	VERB
ftr-437	167	28	into	into	ADP
ftr-437	167	29	a	a	DET
ftr-437	167	30	joint	joint	ADJ
ftr-437	167	31	venture	venture	NOUN
ftr-437	167	32	investment	investment	NOUN
ftr-437	167	33	partnership	partnership	NOUN
ftr-437	167	34	called	call	VERB
ftr-437	167	35	joint	joint	ADJ
ftr-437	167	36	energy	energy	NOUN
ftr-437	167	37	development	development	NOUN
ftr-437	167	38	investment	investment	NOUN
ftr-437	167	39	limited	limited	ADJ
ftr-437	167	40	partnership	partnership	NOUN
ftr-437	167	41	(	(	PUNCT
ftr-437	167	42	“	"	PUNCT
ftr-437	167	43	jedi	jedi	NOUN
ftr-437	167	44	”	"	PUNCT
ftr-437	167	45	)	)	PUNCT
ftr-437	167	46	.	.	PUNCT
ftr-437	168	1	enron	enron	PROPN
ftr-437	168	2	was	be	AUX
ftr-437	168	3	the	the	DET
ftr-437	168	4	general	general	ADJ
ftr-437	168	5	partner	partner	NOUN
ftr-437	168	6	and	and	CCONJ
ftr-437	168	7	contributed	contribute	VERB
ftr-437	168	8	$	$	SYM
ftr-437	168	9	250	250	NUM
ftr-437	168	10	million	million	NUM
ftr-437	168	11	in	in	ADP
ftr-437	168	12	enron	enron	PROPN
ftr-437	168	13	stock	stock	NOUN
ftr-437	168	14	.	.	PUNCT
ftr-437	169	1	calpers	calpers	PROPN
ftr-437	169	2	was	be	AUX
ftr-437	169	3	the	the	DET
ftr-437	169	4	limited	limited	ADJ
ftr-437	169	5	partner	partner	NOUN
ftr-437	169	6	and	and	CCONJ
ftr-437	169	7	contributed	contribute	VERB
ftr-437	169	8	$	$	SYM
ftr-437	169	9	250	250	NUM
ftr-437	169	10	million	million	NUM
ftr-437	169	11	in	in	ADP
ftr-437	169	12	cash	cash	NOUN
ftr-437	169	13	.	.	PUNCT
ftr-437	170	1	because	because	SCONJ
ftr-437	170	2	enron	enron	PROPN
ftr-437	170	3	and	and	CCONJ
ftr-437	170	4	calpers	calpers	PROPN
ftr-437	170	5	had	have	VERB
ftr-437	170	6	joint	joint	ADJ
ftr-437	170	7	control	control	NOUN
ftr-437	170	8	,	,	PUNCT
ftr-437	170	9	enron	enron	PROPN
ftr-437	170	10	did	do	AUX
ftr-437	170	11	not	not	PART
ftr-437	170	12	consolidate	consolidate	VERB
ftr-437	170	13	jedi	jedi	NOUN
ftr-437	170	14	into	into	ADP
ftr-437	170	15	its	its	PRON
ftr-437	170	16	consolidated	consolidated	ADJ
ftr-437	170	17	financial	financial	ADJ
ftr-437	170	18	statements	statement	NOUN
ftr-437	170	19	.	.	PUNCT
ftr-437	171	1	in	in	ADP
ftr-437	171	2	1997	1997	NUM
ftr-437	171	3	,	,	PUNCT
ftr-437	171	4	enron	enron	PROPN
ftr-437	171	5	considered	consider	VERB
ftr-437	171	6	forming	form	VERB
ftr-437	171	7	a	a	DET
ftr-437	171	8	$	$	SYM
ftr-437	171	9	1	1	NUM
ftr-437	171	10	billion	billion	NUM
ftr-437	171	11	partnership	partnership	NOUN
ftr-437	171	12	with	with	ADP
ftr-437	171	13	calpers	calpers	PROPN
ftr-437	171	14	called	call	VERB
ftr-437	171	15	“	"	PUNCT
ftr-437	171	16	jedi	jedi	PROPN
ftr-437	171	17	ii	ii	PROPN
ftr-437	171	18	”	"	PUNCT
ftr-437	171	19	.	.	PUNCT
ftr-437	172	1	enron	enron	PROPN
ftr-437	172	2	believed	believe	VERB
ftr-437	172	3	that	that	SCONJ
ftr-437	172	4	calpers	calpers	PROPN
ftr-437	172	5	would	would	AUX
ftr-437	172	6	not	not	PART
ftr-437	172	7	invest	invest	VERB
ftr-437	172	8	simultaneously	simultaneously	ADV
ftr-437	172	9	in	in	ADP
ftr-437	172	10	both	both	CCONJ
ftr-437	172	11	jedi	jedi	NOUN
ftr-437	172	12	and	and	CCONJ
ftr-437	172	13	jedi	jedi	PROPN
ftr-437	172	14	ii	ii	PROPN
ftr-437	172	15	,	,	PUNCT
ftr-437	172	16	so	so	ADV
ftr-437	172	17	enron	enron	PROPN
ftr-437	172	18	suggested	suggest	VERB
ftr-437	172	19	it	it	PRON
ftr-437	172	20	buy	buy	VERB
ftr-437	172	21	out	out	ADP
ftr-437	172	22	calpers	calper	NOUN
ftr-437	172	23	’	'	PUNCT
ftr-437	172	24	interest	interest	NOUN
ftr-437	172	25	in	in	ADP
ftr-437	172	26	jedi	jedi	PROPN
ftr-437	172	27	.	.	PUNCT
ftr-437	173	1	enron	enron	PROPN
ftr-437	173	2	and	and	CCONJ
ftr-437	173	3	calpers	calpers	PROPN
ftr-437	173	4	attempted	attempt	VERB
ftr-437	173	5	to	to	PART
ftr-437	173	6	value	value	VERB
ftr-437	173	7	calpers	calpers	PROPN
ftr-437	173	8	’	'	PUNCT
ftr-437	173	9	interest	interest	NOUN
ftr-437	173	10	(	(	PUNCT
ftr-437	173	11	calpers	calpers	PROPN
ftr-437	173	12	retained	retain	VERB
ftr-437	173	13	an	an	DET
ftr-437	173	14	investment	investment	NOUN
ftr-437	173	15	bank	bank	NOUN
ftr-437	173	16	)	)	PUNCT
ftr-437	173	17	and	and	CCONJ
ftr-437	173	18	discussed	discuss	VERB
ftr-437	173	19	an	an	DET
ftr-437	173	20	appropriate	appropriate	ADJ
ftr-437	173	21	buyout	buyout	NOUN
ftr-437	173	22	price	price	NOUN
ftr-437	173	23	.	.	PUNCT
ftr-437	174	1	in	in	ADP
ftr-437	174	2	order	order	NOUN
ftr-437	174	3	to	to	PART
ftr-437	174	4	maintain	maintain	VERB
ftr-437	174	5	jedi	jedi	NOUN
ftr-437	174	6	as	as	ADP
ftr-437	174	7	an	an	DET
ftr-437	174	8	unconsolidated	unconsolidated	ADJ
ftr-437	174	9	entity	entity	NOUN
ftr-437	174	10	,	,	PUNCT
ftr-437	174	11	enron	enron	PROPN
ftr-437	174	12	needed	need	VERB
ftr-437	174	13	to	to	PART
ftr-437	174	14	identify	identify	VERB
ftr-437	174	15	a	a	DET
ftr-437	174	16	new	new	ADJ
ftr-437	174	17	limited	limited	ADJ
ftr-437	174	18	partner	partner	NOUN
ftr-437	174	19	.	.	PUNCT
ftr-437	175	1	fastow	fastow	PROPN
ftr-437	175	2	initially	initially	ADV
ftr-437	175	3	proposed	propose	VERB
ftr-437	175	4	that	that	SCONJ
ftr-437	175	5	he	he	PRON
ftr-437	175	6	act	act	VERB
ftr-437	175	7	as	as	ADP
ftr-437	175	8	the	the	DET
ftr-437	175	9	manager	manager	NOUN
ftr-437	175	10	of	of	ADP
ftr-437	175	11	,	,	PUNCT
ftr-437	175	12	and	and	CCONJ
ftr-437	175	13	an	an	DET
ftr-437	175	14	investor	investor	NOUN
ftr-437	175	15	in	in	ADP
ftr-437	175	16	,	,	PUNCT
ftr-437	175	17	a	a	DET
ftr-437	175	18	new	new	ADJ
ftr-437	175	19	entity	entity	NOUN
ftr-437	175	20	called	call	VERB
ftr-437	175	21	“	"	PUNCT
ftr-437	175	22	chewco	chewco	ADJ
ftr-437	175	23	investments	investment	NOUN
ftr-437	175	24	”	"	PUNCT
ftr-437	175	25	–	–	PUNCT
ftr-437	175	26	named	name	VERB
ftr-437	175	27	after	after	ADP
ftr-437	175	28	the	the	DET
ftr-437	175	29	star	star	NOUN
ftr-437	175	30	wars	war	NOUN
ftr-437	175	31	character	character	NOUN
ftr-437	175	32	“	"	PUNCT
ftr-437	175	33	chewbacca	chewbacca	NOUN
ftr-437	175	34	”	"	PUNCT
ftr-437	175	35	.	.	PUNCT
ftr-437	176	1	although	although	SCONJ
ftr-437	176	2	other	other	ADJ
ftr-437	176	3	enron	enron	PROPN
ftr-437	176	4	employees	employee	NOUN
ftr-437	176	5	would	would	AUX
ftr-437	176	6	be	be	AUX
ftr-437	176	7	permitted	permit	VERB
ftr-437	176	8	to	to	PART
ftr-437	176	9	participate	participate	VERB
ftr-437	176	10	in	in	ADP
ftr-437	176	11	chewco	chewco	NOUN
ftr-437	176	12	,	,	PUNCT
ftr-437	176	13	fastow	fastow	NOUN
ftr-437	176	14	proposed	propose	VERB
ftr-437	176	15	to	to	PART
ftr-437	176	16	solicit	solicit	VERB
ftr-437	176	17	the	the	DET
ftr-437	176	18	bulk	bulk	NOUN
ftr-437	176	19	of	of	ADP
ftr-437	176	20	chewco	chewco	NOUN
ftr-437	176	21	’s	’s	PART
ftr-437	176	22	equity	equity	NOUN
ftr-437	176	23	capital	capital	NOUN
ftr-437	176	24	from	from	ADP
ftr-437	176	25	third	third	ADJ
ftr-437	176	26	-	-	PUNCT
ftr-437	176	27	party	party	NOUN
ftr-437	176	28	investors	investor	NOUN
ftr-437	176	29	.	.	PUNCT
ftr-437	177	1	he	he	PRON
ftr-437	177	2	suggested	suggest	VERB
ftr-437	177	3	that	that	SCONJ
ftr-437	177	4	chewco	chewco	NOUN
ftr-437	177	5	investors	investor	NOUN
ftr-437	177	6	would	would	AUX
ftr-437	177	7	want	want	VERB
ftr-437	177	8	a	a	DET
ftr-437	177	9	manager	manager	NOUN
ftr-437	177	10	who	who	PRON
ftr-437	177	11	,	,	PUNCT
ftr-437	177	12	like	like	ADP
ftr-437	177	13	him	he	PRON
ftr-437	177	14	,	,	PUNCT
ftr-437	177	15	knew	know	VERB
ftr-437	177	16	the	the	DET
ftr-437	177	17	underlying	underlie	VERB
ftr-437	177	18	assets	asset	NOUN
ftr-437	177	19	in	in	ADP
ftr-437	177	20	jedi	jedi	NOUN
ftr-437	177	21	and	and	CCONJ
ftr-437	177	22	could	could	AUX
ftr-437	177	23	help	help	VERB
ftr-437	177	24	manage	manage	VERB
ftr-437	177	25	them	they	PRON
ftr-437	177	26	effectively	effectively	ADV
ftr-437	177	27	.	.	PUNCT
ftr-437	178	1	fastow	fastow	PROPN
ftr-437	178	2	told	tell	VERB
ftr-437	178	3	enron	enron	PROPN
ftr-437	178	4	employees	employee	NOUN
ftr-437	178	5	that	that	SCONJ
ftr-437	178	6	jeffrey	jeffrey	PROPN
ftr-437	178	7	skilling	skilling	PROPN
ftr-437	178	8	,	,	PUNCT
ftr-437	178	9	then	then	ADV
ftr-437	178	10	enron	enron	PROPN
ftr-437	178	11	’s	’s	PART
ftr-437	178	12	president	president	NOUN
ftr-437	178	13	and	and	CCONJ
ftr-437	178	14	chief	chief	ADJ
ftr-437	178	15	operating	operating	NOUN
ftr-437	178	16	officer	officer	NOUN
ftr-437	178	17	(	(	PUNCT
ftr-437	178	18	“	"	PUNCT
ftr-437	178	19	coo	coo	NOUN
ftr-437	178	20	”	"	PUNCT
ftr-437	178	21	)	)	PUNCT
ftr-437	178	22	had	have	AUX
ftr-437	178	23	approved	approve	VERB
ftr-437	178	24	his	his	PRON
ftr-437	178	25	participation	participation	NOUN
ftr-437	178	26	in	in	ADP
ftr-437	178	27	chewco	chewco	NOUN
ftr-437	178	28	as	as	ADV
ftr-437	178	29	long	long	ADV
ftr-437	178	30	as	as	SCONJ
ftr-437	178	31	it	it	PRON
ftr-437	178	32	would	would	AUX
ftr-437	178	33	not	not	PART
ftr-437	178	34	have	have	VERB
ftr-437	178	35	to	to	PART
ftr-437	178	36	be	be	AUX
ftr-437	178	37	disclosed	disclose	VERB
ftr-437	178	38	in	in	ADP
ftr-437	178	39	enron	enron	PROPN
ftr-437	178	40	’s	’s	PART
ftr-437	178	41	proxy	proxy	ADJ
ftr-437	178	42	statement	statement	NOUN
ftr-437	178	43	.	.	PUNCT
ftr-437	179	1	both	both	DET
ftr-437	179	2	enron	enron	PROPN
ftr-437	179	3	’s	’s	PART
ftr-437	179	4	in	in	ADP
ftr-437	179	5	-	-	PUNCT
ftr-437	179	6	house	house	NOUN
ftr-437	179	7	counsel	counsel	NOUN
ftr-437	179	8	and	and	CCONJ
ftr-437	179	9	its	its	PRON
ftr-437	179	10	longstanding	longstanding	ADJ
ftr-437	179	11	outside	outside	ADJ
ftr-437	179	12	counsel	counsel	NOUN
ftr-437	179	13	,	,	PUNCT
ftr-437	179	14	vinson	vinson	PROPN
ftr-437	179	15	&	&	CCONJ
ftr-437	179	16	elkins	elkins	PROPN
ftr-437	179	17	,	,	PUNCT
ftr-437	179	18	subsequently	subsequently	ADV
ftr-437	179	19	advised	advise	VERB
ftr-437	179	20	fastow	fastow	NOUN
ftr-437	179	21	that	that	SCONJ
ftr-437	179	22	his	his	PRON
ftr-437	179	23	participation	participation	NOUN
ftr-437	179	24	in	in	ADP
ftr-437	179	25	chewco	chewco	NOUN
ftr-437	179	26	would	would	AUX
ftr-437	179	27	require	require	VERB
ftr-437	179	28	(	(	PUNCT
ftr-437	179	29	1	1	NUM
ftr-437	179	30	)	)	PUNCT
ftr-437	179	31	disclosure	disclosure	NOUN
ftr-437	179	32	in	in	ADP
ftr-437	179	33	enron	enron	PROPN
ftr-437	179	34	’s	’s	PART
ftr-437	179	35	proxy	proxy	ADJ
ftr-437	179	36	statement	statement	NOUN
ftr-437	179	37	,	,	PUNCT
ftr-437	179	38	and	and	CCONJ
ftr-437	179	39	(	(	PUNCT
ftr-437	179	40	2	2	X
ftr-437	179	41	)	)	PUNCT
ftr-437	179	42	approval	approval	NOUN
ftr-437	179	43	from	from	ADP
ftr-437	179	44	the	the	DET
ftr-437	179	45	chairman	chairman	NOUN
ftr-437	179	46	and	and	CCONJ
ftr-437	179	47	ceo	ceo	PROPN
ftr-437	179	48	under	under	ADP
ftr-437	179	49	enron	enron	PROPN
ftr-437	179	50	’s	’s	PART
ftr-437	179	51	code	code	NOUN
ftr-437	179	52	of	of	ADP
ftr-437	179	53	conduct	conduct	NOUN
ftr-437	179	54	of	of	ADP
ftr-437	179	55	business	business	NOUN
ftr-437	179	56	affairs	affair	NOUN
ftr-437	179	57	(	(	PUNCT
ftr-437	179	58	“	"	PUNCT
ftr-437	179	59	code	code	NOUN
ftr-437	179	60	of	of	ADP
ftr-437	179	61	conduct	conduct	NOUN
ftr-437	179	62	”	"	PUNCT
ftr-437	179	63	)	)	PUNCT
ftr-437	179	64	.	.	PUNCT
ftr-437	180	1	as	as	ADP
ftr-437	180	2	a	a	DET
ftr-437	180	3	result	result	NOUN
ftr-437	180	4	,	,	PUNCT
ftr-437	180	5	kopper	kopper	PROPN
ftr-437	180	6	,	,	PUNCT
ftr-437	180	7	an	an	DET
ftr-437	180	8	enron	enron	PROPN
ftr-437	180	9	employee	employee	NOUN
ftr-437	180	10	who	who	PRON
ftr-437	180	11	reported	report	VERB
ftr-437	180	12	to	to	PART
ftr-437	180	13	fastow	fastow	VERB
ftr-437	180	14	,	,	PUNCT
ftr-437	180	15	was	be	AUX
ftr-437	180	16	substituted	substitute	VERB
ftr-437	180	17	as	as	ADP
ftr-437	180	18	the	the	DET
ftr-437	180	19	proposed	propose	VERB
ftr-437	180	20	manager	manager	NOUN
ftr-437	180	21	of	of	ADP
ftr-437	180	22	chewco	chewco	NOUN
ftr-437	180	23	.	.	PUNCT
ftr-437	181	1	unlike	unlike	ADP
ftr-437	181	2	fastow	fastow	NOUN
ftr-437	181	3	,	,	PUNCT
ftr-437	181	4	kopper	kopper	PROPN
ftr-437	181	5	was	be	AUX
ftr-437	181	6	not	not	PART
ftr-437	181	7	a	a	DET
ftr-437	181	8	senior	senior	ADJ
ftr-437	181	9	officer	officer	NOUN
ftr-437	181	10	of	of	ADP
ftr-437	181	11	enron	enron	PROPN
ftr-437	181	12	,	,	PUNCT
ftr-437	181	13	so	so	ADV
ftr-437	181	14	his	his	PRON
ftr-437	181	15	role	role	NOUN
ftr-437	181	16	in	in	ADP
ftr-437	181	17	chewco	chewco	NOUN
ftr-437	181	18	would	would	AUX
ftr-437	181	19	not	not	PART
ftr-437	181	20	860	860	NUM
ftr-437	181	21	florida	florida	PROPN
ftr-437	181	22	tax	tax	NOUN
ftr-437	181	23	review	review	NOUN
ftr-437	181	24	[	[	X
ftr-437	181	25	vol.5:10	vol.5:10	NOUN
ftr-437	181	26	29	29	NUM
ftr-437	181	27	.	.	PUNCT
ftr-437	182	1	report	report	NOUN
ftr-437	182	2	,	,	PUNCT
ftr-437	182	3	supra	supra	PROPN
ftr-437	182	4	note	note	NOUN
ftr-437	182	5	10	10	NUM
ftr-437	182	6	,	,	PUNCT
ftr-437	182	7	at	at	ADP
ftr-437	182	8	43	43	NUM
ftr-437	182	9	-	-	SYM
ftr-437	182	10	45	45	NUM
ftr-437	182	11	.	.	PUNCT
ftr-437	183	1	require	require	VERB
ftr-437	183	2	proxy	proxy	ADJ
ftr-437	183	3	statement	statement	NOUN
ftr-437	183	4	disclosure	disclosure	NOUN
ftr-437	183	5	(	(	PUNCT
ftr-437	183	6	but	but	CCONJ
ftr-437	183	7	would	would	AUX
ftr-437	183	8	require	require	VERB
ftr-437	183	9	approval	approval	NOUN
ftr-437	183	10	under	under	ADP
ftr-437	183	11	enron	enron	PROPN
ftr-437	183	12	’s	’s	PART
ftr-437	183	13	code	code	NOUN
ftr-437	183	14	of	of	ADP
ftr-437	183	15	conduct	conduct	NOUN
ftr-437	183	16	)	)	PUNCT
ftr-437	183	17	.	.	PUNCT
ftr-437	184	1	enron	enron	PROPN
ftr-437	184	2	ultimately	ultimately	ADV
ftr-437	184	3	reached	reach	VERB
ftr-437	184	4	agreement	agreement	NOUN
ftr-437	184	5	with	with	ADP
ftr-437	184	6	calpers	calper	NOUN
ftr-437	184	7	to	to	PART
ftr-437	184	8	redeem	redeem	VERB
ftr-437	184	9	its	its	PRON
ftr-437	184	10	jedi	jedi	PROPN
ftr-437	184	11	limited	limited	ADJ
ftr-437	184	12	partnership	partnership	NOUN
ftr-437	184	13	interest	interest	NOUN
ftr-437	184	14	for	for	ADP
ftr-437	184	15	$	$	SYM
ftr-437	184	16	383	383	NUM
ftr-437	184	17	million	million	NUM
ftr-437	184	18	.	.	PUNCT
ftr-437	185	1	in	in	ADP
ftr-437	185	2	order	order	NOUN
ftr-437	185	3	to	to	PART
ftr-437	185	4	close	close	VERB
ftr-437	185	5	that	that	DET
ftr-437	185	6	transaction	transaction	NOUN
ftr-437	185	7	promptly	promptly	ADV
ftr-437	185	8	,	,	PUNCT
ftr-437	185	9	chewco	chewco	NOUN
ftr-437	185	10	was	be	AUX
ftr-437	185	11	formed	form	VERB
ftr-437	185	12	as	as	ADP
ftr-437	185	13	a	a	DET
ftr-437	185	14	delaware	delaware	PROPN
ftr-437	185	15	limited	limited	PROPN
ftr-437	185	16	liability	liability	NOUN
ftr-437	185	17	company	company	NOUN
ftr-437	185	18	on	on	ADP
ftr-437	185	19	very	very	ADV
ftr-437	185	20	short	short	ADJ
ftr-437	185	21	notice	notice	NOUN
ftr-437	185	22	in	in	ADP
ftr-437	185	23	early	early	ADJ
ftr-437	185	24	november	november	PROPN
ftr-437	185	25	1997	1997	NUM
ftr-437	185	26	.	.	PUNCT
ftr-437	186	1	as	as	SCONJ
ftr-437	186	2	initially	initially	ADV
ftr-437	186	3	formed	form	VERB
ftr-437	186	4	,	,	PUNCT
ftr-437	186	5	kopper	kopper	PROPN
ftr-437	186	6	(	(	PUNCT
ftr-437	186	7	through	through	ADP
ftr-437	186	8	intermediary	intermediary	ADJ
ftr-437	186	9	entities	entity	NOUN
ftr-437	186	10	)	)	PUNCT
ftr-437	186	11	was	be	AUX
ftr-437	186	12	the	the	DET
ftr-437	186	13	sole	sole	ADJ
ftr-437	186	14	member	member	NOUN
ftr-437	186	15	of	of	ADP
ftr-437	186	16	both	both	CCONJ
ftr-437	186	17	the	the	DET
ftr-437	186	18	managing	manage	VERB
ftr-437	186	19	member	member	NOUN
ftr-437	186	20	and	and	CCONJ
ftr-437	186	21	regular	regular	ADJ
ftr-437	186	22	member	member	NOUN
ftr-437	186	23	of	of	ADP
ftr-437	186	24	chewco	chewco	NOUN
ftr-437	186	25	.	.	PUNCT
ftr-437	187	1	enron	enron	PROPN
ftr-437	187	2	’s	’s	PART
ftr-437	187	3	counsel	counsel	PROPN
ftr-437	187	4	,	,	PUNCT
ftr-437	187	5	vinson	vinson	PROPN
ftr-437	187	6	&	&	CCONJ
ftr-437	187	7	elkins	elkins	PROPN
ftr-437	187	8	,	,	PUNCT
ftr-437	187	9	prepared	prepare	VERB
ftr-437	187	10	the	the	DET
ftr-437	187	11	legal	legal	ADJ
ftr-437	187	12	documentation	documentation	NOUN
ftr-437	187	13	for	for	ADP
ftr-437	187	14	these	these	DET
ftr-437	187	15	entities	entity	NOUN
ftr-437	187	16	in	in	ADP
ftr-437	187	17	a	a	DET
ftr-437	187	18	period	period	NOUN
ftr-437	187	19	of	of	ADP
ftr-437	187	20	approximately	approximately	ADV
ftr-437	187	21	48	48	NUM
ftr-437	187	22	hours	hour	NOUN
ftr-437	187	23	.	.	PUNCT
ftr-437	188	1	enron	enron	PROPN
ftr-437	188	2	also	also	ADV
ftr-437	188	3	put	put	VERB
ftr-437	188	4	together	together	ADV
ftr-437	188	5	a	a	DET
ftr-437	188	6	bridge	bridge	NOUN
ftr-437	188	7	financing	financing	NOUN
ftr-437	188	8	arrangement	arrangement	NOUN
ftr-437	188	9	,	,	PUNCT
ftr-437	188	10	under	under	ADP
ftr-437	188	11	which	which	PRON
ftr-437	188	12	chewco	chewco	NOUN
ftr-437	188	13	and	and	CCONJ
ftr-437	188	14	its	its	PRON
ftr-437	188	15	members	member	NOUN
ftr-437	188	16	would	would	AUX
ftr-437	188	17	borrow	borrow	VERB
ftr-437	188	18	$	$	SYM
ftr-437	188	19	383	383	NUM
ftr-437	188	20	million	million	NUM
ftr-437	188	21	from	from	ADP
ftr-437	188	22	two	two	NUM
ftr-437	188	23	banks	bank	NOUN
ftr-437	188	24	on	on	ADP
ftr-437	188	25	an	an	DET
ftr-437	188	26	unsecured	unsecured	ADJ
ftr-437	188	27	basis	basis	NOUN
ftr-437	188	28	to	to	PART
ftr-437	188	29	buy	buy	VERB
ftr-437	188	30	calpers	calper	NOUN
ftr-437	188	31	’	'	PUNCT
ftr-437	188	32	interest	interest	NOUN
ftr-437	188	33	from	from	ADP
ftr-437	188	34	jedi	jedi	PROPN
ftr-437	188	35	.	.	PUNCT
ftr-437	189	1	the	the	DET
ftr-437	189	2	loans	loan	NOUN
ftr-437	189	3	were	be	AUX
ftr-437	189	4	to	to	PART
ftr-437	189	5	be	be	AUX
ftr-437	189	6	guaranteed	guarantee	VERB
ftr-437	189	7	by	by	ADP
ftr-437	189	8	enron	enron	PROPN
ftr-437	189	9	.	.	PUNCT
ftr-437	190	1	enron	enron	PROPN
ftr-437	190	2	employees	employee	NOUN
ftr-437	190	3	involved	involve	VERB
ftr-437	190	4	in	in	ADP
ftr-437	190	5	the	the	DET
ftr-437	190	6	transaction	transaction	NOUN
ftr-437	190	7	understood	understand	VERB
ftr-437	190	8	that	that	SCONJ
ftr-437	190	9	the	the	DET
ftr-437	190	10	chewco	chewco	ADJ
ftr-437	190	11	structure	structure	NOUN
ftr-437	190	12	did	do	AUX
ftr-437	190	13	not	not	PART
ftr-437	190	14	comply	comply	VERB
ftr-437	190	15	with	with	ADP
ftr-437	190	16	spe	spe	NOUN
ftr-437	190	17	consolidation	consolidation	NOUN
ftr-437	190	18	rules	rule	NOUN
ftr-437	190	19	.	.	PUNCT
ftr-437	191	1	kopper	kopper	PROPN
ftr-437	191	2	,	,	PUNCT
ftr-437	191	3	an	an	DET
ftr-437	191	4	enron	enron	PROPN
ftr-437	191	5	employee	employee	NOUN
ftr-437	191	6	,	,	PUNCT
ftr-437	191	7	controlled	control	VERB
ftr-437	191	8	chewco	chewco	NOUN
ftr-437	191	9	,	,	PUNCT
ftr-437	191	10	and	and	CCONJ
ftr-437	191	11	there	there	PRON
ftr-437	191	12	was	be	VERB
ftr-437	191	13	no	no	DET
ftr-437	191	14	third	third	ADJ
ftr-437	191	15	-	-	PUNCT
ftr-437	191	16	party	party	NOUN
ftr-437	191	17	equity	equity	NOUN
ftr-437	191	18	in	in	ADP
ftr-437	191	19	chewco	chewco	NOUN
ftr-437	191	20	.	.	PUNCT
ftr-437	192	1	there	there	PRON
ftr-437	192	2	was	be	VERB
ftr-437	192	3	only	only	ADV
ftr-437	192	4	debt	debt	NOUN
ftr-437	192	5	.	.	PUNCT
ftr-437	193	1	the	the	DET
ftr-437	193	2	intention	intention	NOUN
ftr-437	193	3	was	be	AUX
ftr-437	193	4	,	,	PUNCT
ftr-437	193	5	by	by	ADP
ftr-437	193	6	year	year	NOUN
ftr-437	193	7	end	end	NOUN
ftr-437	193	8	,	,	PUNCT
ftr-437	193	9	to	to	PART
ftr-437	193	10	replace	replace	VERB
ftr-437	193	11	the	the	DET
ftr-437	193	12	bridge	bridge	NOUN
ftr-437	193	13	financing	financing	NOUN
ftr-437	193	14	with	with	ADP
ftr-437	193	15	another	another	DET
ftr-437	193	16	structure	structure	NOUN
ftr-437	193	17	that	that	PRON
ftr-437	193	18	would	would	AUX
ftr-437	193	19	qualify	qualify	VERB
ftr-437	193	20	chewco	chewco	NOUN
ftr-437	193	21	as	as	ADP
ftr-437	193	22	an	an	DET
ftr-437	193	23	spe	spe	NOUN
ftr-437	193	24	with	with	ADP
ftr-437	193	25	sufficient	sufficient	ADJ
ftr-437	193	26	outside	outside	ADJ
ftr-437	193	27	equity	equity	NOUN
ftr-437	193	28	.	.	PUNCT
ftr-437	194	1	ben	ben	PROPN
ftr-437	194	2	f.	f.	PROPN
ftr-437	194	3	glisan	glisan	PROPN
ftr-437	194	4	,	,	PUNCT
ftr-437	194	5	jr	jr	PROPN
ftr-437	194	6	.	.	PROPN
ftr-437	194	7	,	,	PUNCT
ftr-437	194	8	the	the	DET
ftr-437	194	9	enron	enron	PROPN
ftr-437	194	10	“	"	PUNCT
ftr-437	194	11	transaction	transaction	NOUN
ftr-437	194	12	support	support	NOUN
ftr-437	194	13	”	"	PUNCT
ftr-437	194	14	employee	employee	NOUN
ftr-437	194	15	with	with	ADP
ftr-437	194	16	principal	principal	ADJ
ftr-437	194	17	responsibility	responsibility	NOUN
ftr-437	194	18	for	for	ADP
ftr-437	194	19	accounting	accounting	NOUN
ftr-437	194	20	matters	matter	NOUN
ftr-437	194	21	in	in	ADP
ftr-437	194	22	the	the	DET
ftr-437	194	23	chewco	chewco	ADJ
ftr-437	194	24	transaction	transaction	NOUN
ftr-437	194	25	,	,	PUNCT
ftr-437	194	26	believed	believe	VERB
ftr-437	194	27	that	that	SCONJ
ftr-437	194	28	such	such	DET
ftr-437	194	29	a	a	DET
ftr-437	194	30	transaction	transaction	NOUN
ftr-437	194	31	would	would	AUX
ftr-437	194	32	preserve	preserve	VERB
ftr-437	194	33	jedi	jedi	PROPN
ftr-437	194	34	’s	’s	PART
ftr-437	194	35	unconsolidated	unconsolidated	ADJ
ftr-437	194	36	status	status	NOUN
ftr-437	194	37	if	if	SCONJ
ftr-437	194	38	closed	close	VERB
ftr-437	194	39	by	by	ADP
ftr-437	194	40	year	year	NOUN
ftr-437	194	41	end.29	end.29	PROPN
ftr-437	194	42	such	such	ADJ
ftr-437	194	43	hyperbole	hyperbole	NOUN
ftr-437	194	44	to	to	PART
ftr-437	194	45	qualify	qualify	VERB
ftr-437	194	46	an	an	DET
ftr-437	194	47	illegitimate	illegitimate	ADJ
ftr-437	194	48	transaction	transaction	NOUN
ftr-437	194	49	as	as	SCONJ
ftr-437	194	50	legitimate	legitimate	ADJ
ftr-437	194	51	met	meet	VERB
ftr-437	194	52	with	with	ADP
ftr-437	194	53	the	the	DET
ftr-437	194	54	board	board	NOUN
ftr-437	194	55	’s	’s	PART
ftr-437	194	56	conclusion	conclusion	NOUN
ftr-437	194	57	in	in	ADP
ftr-437	194	58	the	the	DET
ftr-437	194	59	report	report	NOUN
ftr-437	194	60	that	that	SCONJ
ftr-437	194	61	perhaps	perhaps	ADV
ftr-437	194	62	enron	enron	PROPN
ftr-437	194	63	employees	employee	NOUN
ftr-437	194	64	placed	place	VERB
ftr-437	194	65	their	their	PRON
ftr-437	194	66	own	own	ADJ
ftr-437	194	67	economic	economic	ADJ
ftr-437	194	68	or	or	CCONJ
ftr-437	194	69	personal	personal	ADJ
ftr-437	194	70	interests	interest	NOUN
ftr-437	194	71	ahead	ahead	ADV
ftr-437	194	72	of	of	ADP
ftr-437	194	73	their	their	PRON
ftr-437	194	74	fiduciary	fiduciary	ADJ
ftr-437	194	75	duty	duty	NOUN
ftr-437	194	76	to	to	ADP
ftr-437	194	77	enron	enron	PROPN
ftr-437	194	78	.	.	PUNCT
ftr-437	195	1	chewco	chewco	PROPN
ftr-437	195	2	played	play	VERB
ftr-437	195	3	a	a	DET
ftr-437	195	4	central	central	ADJ
ftr-437	195	5	role	role	NOUN
ftr-437	195	6	in	in	ADP
ftr-437	195	7	enron	enron	PROPN
ftr-437	195	8	’s	’s	PART
ftr-437	195	9	november	november	PROPN
ftr-437	195	10	2001	2001	NUM
ftr-437	195	11	decision	decision	NOUN
ftr-437	195	12	to	to	PART
ftr-437	195	13	restate	restate	VERB
ftr-437	195	14	its	its	PRON
ftr-437	195	15	prior	prior	ADJ
ftr-437	195	16	period	period	NOUN
ftr-437	195	17	financial	financial	ADJ
ftr-437	195	18	statements	statement	NOUN
ftr-437	195	19	.	.	PUNCT
ftr-437	196	1	in	in	ADP
ftr-437	196	2	order	order	NOUN
ftr-437	196	3	to	to	PART
ftr-437	196	4	achieve	achieve	VERB
ftr-437	196	5	the	the	DET
ftr-437	196	6	off	off	ADJ
ftr-437	196	7	-	-	PUNCT
ftr-437	196	8	balance	balance	NOUN
ftr-437	196	9	sheet	sheet	NOUN
ftr-437	196	10	treatment	treatment	NOUN
ftr-437	196	11	that	that	PRON
ftr-437	196	12	enron	enron	PROPN
ftr-437	196	13	desired	desire	VERB
ftr-437	196	14	for	for	ADP
ftr-437	196	15	an	an	DET
ftr-437	196	16	investment	investment	NOUN
ftr-437	196	17	partnership	partnership	NOUN
ftr-437	196	18	,	,	PUNCT
ftr-437	196	19	chewco	chewco	NOUN
ftr-437	196	20	(	(	PUNCT
ftr-437	196	21	which	which	PRON
ftr-437	196	22	was	be	AUX
ftr-437	196	23	a	a	DET
ftr-437	196	24	limited	limited	ADJ
ftr-437	196	25	partner	partner	NOUN
ftr-437	196	26	in	in	ADP
ftr-437	196	27	the	the	DET
ftr-437	196	28	partnership	partnership	NOUN
ftr-437	196	29	)	)	PUNCT
ftr-437	196	30	was	be	AUX
ftr-437	196	31	required	require	VERB
ftr-437	196	32	to	to	PART
ftr-437	196	33	satisfy	satisfy	VERB
ftr-437	196	34	the	the	DET
ftr-437	196	35	accounting	accounting	NOUN
ftr-437	196	36	requirements	requirement	NOUN
ftr-437	196	37	for	for	ADP
ftr-437	196	38	a	a	DET
ftr-437	196	39	non	non	ADJ
ftr-437	196	40	-	-	ADJ
ftr-437	196	41	consolidated	consolidated	ADJ
ftr-437	196	42	spe	spe	NOUN
ftr-437	196	43	,	,	PUNCT
ftr-437	196	44	including	include	VERB
ftr-437	196	45	having	have	VERB
ftr-437	196	46	a	a	DET
ftr-437	196	47	minimum	minimum	NOUN
ftr-437	196	48	of	of	ADP
ftr-437	196	49	3	3	NUM
ftr-437	196	50	%	%	NOUN
ftr-437	196	51	equity	equity	NOUN
ftr-437	196	52	at	at	ADP
ftr-437	196	53	risk	risk	NOUN
ftr-437	196	54	provided	provide	VERB
ftr-437	196	55	by	by	ADP
ftr-437	196	56	outside	outside	ADJ
ftr-437	196	57	investors	investor	NOUN
ftr-437	196	58	.	.	PUNCT
ftr-437	197	1	but	but	CCONJ
ftr-437	197	2	enron	enron	PROPN
ftr-437	197	3	management	management	PROPN
ftr-437	197	4	and	and	CCONJ
ftr-437	197	5	chewco	chewco	NOUN
ftr-437	197	6	’s	’s	PART
ftr-437	197	7	general	general	ADJ
ftr-437	197	8	partner	partner	NOUN
ftr-437	197	9	could	could	AUX
ftr-437	197	10	not	not	PART
ftr-437	197	11	locate	locate	VERB
ftr-437	197	12	third	third	ADJ
ftr-437	197	13	parties	party	NOUN
ftr-437	197	14	willing	willing	ADJ
ftr-437	197	15	to	to	PART
ftr-437	197	16	invest	invest	VERB
ftr-437	197	17	in	in	ADP
ftr-437	197	18	the	the	DET
ftr-437	197	19	entity	entity	NOUN
ftr-437	197	20	.	.	PUNCT
ftr-437	198	1	instead	instead	ADV
ftr-437	198	2	,	,	PUNCT
ftr-437	198	3	they	they	PRON
ftr-437	198	4	created	create	VERB
ftr-437	198	5	a	a	DET
ftr-437	198	6	financing	financing	NOUN
ftr-437	198	7	structure	structure	NOUN
ftr-437	198	8	for	for	ADP
ftr-437	198	9	chewco	chewco	NOUN
ftr-437	198	10	that	that	PRON
ftr-437	198	11	–	–	PUNCT
ftr-437	198	12	on	on	ADP
ftr-437	198	13	its	its	PRON
ftr-437	198	14	face	face	NOUN
ftr-437	198	15	–	–	PUNCT
ftr-437	198	16	fell	fall	VERB
ftr-437	198	17	at	at	ADP
ftr-437	198	18	least	least	ADV
ftr-437	198	19	$	$	SYM
ftr-437	198	20	6.6	6.6	NUM
ftr-437	198	21	million	million	NUM
ftr-437	198	22	(	(	PUNCT
ftr-437	198	23	or	or	CCONJ
ftr-437	198	24	more	more	ADJ
ftr-437	198	25	than	than	ADP
ftr-437	198	26	50	50	NUM
ftr-437	198	27	%	%	NOUN
ftr-437	198	28	)	)	PUNCT
ftr-437	198	29	short	short	ADV
ftr-437	198	30	of	of	ADP
ftr-437	198	31	the	the	DET
ftr-437	198	32	required	require	VERB
ftr-437	198	33	third	third	ADJ
ftr-437	198	34	-	-	PUNCT
ftr-437	198	35	party	party	NOUN
ftr-437	198	36	equity	equity	NOUN
ftr-437	198	37	.	.	PUNCT
ftr-437	199	1	despite	despite	SCONJ
ftr-437	199	2	this	this	DET
ftr-437	199	3	shortfall	shortfall	NOUN
ftr-437	199	4	,	,	PUNCT
ftr-437	199	5	enron	enron	PROPN
ftr-437	199	6	accounted	account	VERB
ftr-437	199	7	for	for	ADP
ftr-437	199	8	chewco	chewco	NOUN
ftr-437	199	9	as	as	SCONJ
ftr-437	199	10	if	if	SCONJ
ftr-437	199	11	it	it	PRON
ftr-437	199	12	were	be	AUX
ftr-437	199	13	an	an	DET
ftr-437	199	14	unconsolidated	unconsolidated	ADJ
ftr-437	199	15	spe	spe	NOUN
ftr-437	199	16	from	from	ADP
ftr-437	199	17	1997	1997	NUM
ftr-437	199	18	through	through	ADP
ftr-437	199	19	march	march	PROPN
ftr-437	199	20	2001	2001	NUM
ftr-437	199	21	.	.	PUNCT
ftr-437	200	1	2002	2002	NUM
ftr-437	200	2	]	]	PUNCT
ftr-437	200	3	watchdogs	watchdog	NOUN
ftr-437	200	4	that	that	PRON
ftr-437	200	5	failed	fail	VERB
ftr-437	200	6	to	to	PART
ftr-437	200	7	bark	bark	VERB
ftr-437	200	8	861	861	NUM
ftr-437	200	9	30	30	NUM
ftr-437	200	10	.	.	PUNCT
ftr-437	201	1	report	report	NOUN
ftr-437	201	2	,	,	PUNCT
ftr-437	201	3	supra	supra	PROPN
ftr-437	201	4	note	note	NOUN
ftr-437	201	5	10	10	NUM
ftr-437	201	6	,	,	PUNCT
ftr-437	201	7	at	at	ADP
ftr-437	201	8	41	41	NUM
ftr-437	201	9	-	-	SYM
ftr-437	201	10	42	42	NUM
ftr-437	201	11	.	.	PUNCT
ftr-437	202	1	31	31	NUM
ftr-437	202	2	.	.	PUNCT
ftr-437	203	1	report	report	NOUN
ftr-437	203	2	,	,	PUNCT
ftr-437	203	3	supra	supra	PROPN
ftr-437	203	4	note	note	NOUN
ftr-437	203	5	10	10	NUM
ftr-437	203	6	,	,	PUNCT
ftr-437	203	7	at	at	ADP
ftr-437	203	8	4	4	NUM
ftr-437	203	9	.	.	NOUN
ftr-437	203	10	32	32	NUM
ftr-437	203	11	.	.	PUNCT
ftr-437	204	1	report	report	NOUN
ftr-437	204	2	,	,	PUNCT
ftr-437	204	3	supra	supra	PROPN
ftr-437	204	4	note	note	NOUN
ftr-437	204	5	10	10	NUM
ftr-437	204	6	,	,	PUNCT
ftr-437	204	7	at	at	ADP
ftr-437	204	8	4	4	NUM
ftr-437	204	9	.	.	NOUN
ftr-437	204	10	33	33	NUM
ftr-437	204	11	.	.	PUNCT
ftr-437	205	1	report	report	NOUN
ftr-437	205	2	,	,	PUNCT
ftr-437	205	3	supra	supra	PROPN
ftr-437	205	4	note	note	NOUN
ftr-437	205	5	10	10	NUM
ftr-437	205	6	,	,	PUNCT
ftr-437	205	7	at	at	ADP
ftr-437	205	8	4	4	NUM
ftr-437	205	9	.	.	NOUN
ftr-437	205	10	34	34	NUM
ftr-437	205	11	.	.	PUNCT
ftr-437	206	1	report	report	NOUN
ftr-437	206	2	,	,	PUNCT
ftr-437	206	3	supra	supra	PROPN
ftr-437	206	4	note	note	NOUN
ftr-437	206	5	10	10	NUM
ftr-437	206	6	,	,	PUNCT
ftr-437	206	7	at	at	ADP
ftr-437	206	8	5	5	NUM
ftr-437	206	9	.	.	PUNCT
ftr-437	207	1	we	we	PRON
ftr-437	207	2	do	do	AUX
ftr-437	207	3	not	not	PART
ftr-437	207	4	know	know	VERB
ftr-437	207	5	why	why	SCONJ
ftr-437	207	6	this	this	PRON
ftr-437	207	7	happened	happen	VERB
ftr-437	207	8	.	.	PUNCT
ftr-437	208	1	enron	enron	PROPN
ftr-437	208	2	had	have	VERB
ftr-437	208	3	every	every	DET
ftr-437	208	4	incentive	incentive	NOUN
ftr-437	208	5	to	to	PART
ftr-437	208	6	ensure	ensure	VERB
ftr-437	208	7	that	that	SCONJ
ftr-437	208	8	chewco	chewco	NOUN
ftr-437	208	9	met	meet	VERB
ftr-437	208	10	the	the	DET
ftr-437	208	11	requirements	requirement	NOUN
ftr-437	208	12	for	for	ADP
ftr-437	208	13	nonconsolidation	nonconsolidation	NOUN
ftr-437	208	14	.	.	PUNCT
ftr-437	209	1	it	it	PRON
ftr-437	209	2	is	be	AUX
ftr-437	209	3	reasonable	reasonable	ADJ
ftr-437	209	4	to	to	PART
ftr-437	209	5	assume	assume	VERB
ftr-437	209	6	that	that	SCONJ
ftr-437	209	7	enron	enron	PROPN
ftr-437	209	8	employees	employee	NOUN
ftr-437	209	9	,	,	PUNCT
ftr-437	209	10	if	if	SCONJ
ftr-437	209	11	motivated	motivate	VERB
ftr-437	209	12	solely	solely	ADV
ftr-437	209	13	to	to	PART
ftr-437	209	14	protect	protect	VERB
ftr-437	209	15	enron	enron	PROPN
ftr-437	209	16	’s	’s	PART
ftr-437	209	17	interests	interest	NOUN
ftr-437	209	18	,	,	PUNCT
ftr-437	209	19	would	would	AUX
ftr-437	209	20	have	have	AUX
ftr-437	209	21	taken	take	VERB
ftr-437	209	22	the	the	DET
ftr-437	209	23	necessary	necessary	ADJ
ftr-437	209	24	steps	step	NOUN
ftr-437	209	25	to	to	PART
ftr-437	209	26	ensure	ensure	VERB
ftr-437	209	27	that	that	SCONJ
ftr-437	209	28	chewco	chewco	NOUN
ftr-437	209	29	had	have	VERB
ftr-437	209	30	adequate	adequate	ADJ
ftr-437	209	31	outside	outside	ADJ
ftr-437	209	32	equity	equity	NOUN
ftr-437	209	33	.	.	PUNCT
ftr-437	210	1	unfortunately	unfortunately	ADV
ftr-437	210	2	,	,	PUNCT
ftr-437	210	3	several	several	ADJ
ftr-437	210	4	of	of	ADP
ftr-437	210	5	the	the	DET
ftr-437	210	6	principal	principal	ADJ
ftr-437	210	7	participants	participant	NOUN
ftr-437	210	8	in	in	ADP
ftr-437	210	9	the	the	DET
ftr-437	210	10	transaction	transaction	NOUN
ftr-437	210	11	declined	decline	VERB
ftr-437	210	12	to	to	PART
ftr-437	210	13	be	be	AUX
ftr-437	210	14	interviewed	interview	VERB
ftr-437	210	15	or	or	CCONJ
ftr-437	210	16	otherwise	otherwise	ADV
ftr-437	210	17	to	to	PART
ftr-437	210	18	provide	provide	VERB
ftr-437	210	19	information	information	NOUN
ftr-437	210	20	to	to	ADP
ftr-437	210	21	us	we	PRON
ftr-437	210	22	.	.	PUNCT
ftr-437	211	1	for	for	ADP
ftr-437	211	2	this	this	DET
ftr-437	211	3	reason	reason	NOUN
ftr-437	211	4	,	,	PUNCT
ftr-437	211	5	we	we	PRON
ftr-437	211	6	have	have	AUX
ftr-437	211	7	been	be	AUX
ftr-437	211	8	unable	unable	ADJ
ftr-437	211	9	to	to	PART
ftr-437	211	10	determine	determine	VERB
ftr-437	211	11	whether	whether	SCONJ
ftr-437	211	12	chewco	chewco	NOUN
ftr-437	211	13	’s	’s	PART
ftr-437	211	14	failure	failure	NOUN
ftr-437	211	15	to	to	PART
ftr-437	211	16	qualify	qualify	VERB
ftr-437	211	17	for	for	ADP
ftr-437	211	18	non	non	ADJ
ftr-437	211	19	-	-	ADJ
ftr-437	211	20	consolidation	consolidation	NOUN
ftr-437	211	21	resulted	result	VERB
ftr-437	211	22	from	from	ADP
ftr-437	211	23	bad	bad	ADJ
ftr-437	211	24	judgment	judgment	NOUN
ftr-437	211	25	or	or	CCONJ
ftr-437	211	26	negligence	negligence	NOUN
ftr-437	211	27	,	,	PUNCT
ftr-437	211	28	or	or	CCONJ
ftr-437	211	29	whether	whether	SCONJ
ftr-437	211	30	it	it	PRON
ftr-437	211	31	was	be	AUX
ftr-437	211	32	caused	cause	VERB
ftr-437	211	33	by	by	ADP
ftr-437	211	34	enron	enron	PROPN
ftr-437	211	35	employees	employee	NOUN
ftr-437	211	36	putting	put	VERB
ftr-437	211	37	their	their	PRON
ftr-437	211	38	own	own	ADJ
ftr-437	211	39	economic	economic	ADJ
ftr-437	211	40	or	or	CCONJ
ftr-437	211	41	personal	personal	ADJ
ftr-437	211	42	interests	interest	NOUN
ftr-437	211	43	ahead	ahead	ADV
ftr-437	211	44	of	of	ADP
ftr-437	211	45	their	their	PRON
ftr-437	211	46	obligations	obligation	NOUN
ftr-437	211	47	to	to	PART
ftr-437	211	48	enron.30	enron.30	VERB
ftr-437	211	49	finally	finally	ADV
ftr-437	211	50	,	,	PUNCT
ftr-437	211	51	the	the	DET
ftr-437	211	52	board	board	NOUN
ftr-437	211	53	did	do	AUX
ftr-437	211	54	conclude	conclude	VERB
ftr-437	211	55	in	in	ADP
ftr-437	211	56	its	its	PRON
ftr-437	211	57	report	report	NOUN
ftr-437	211	58	that	that	SCONJ
ftr-437	211	59	most	most	ADJ
ftr-437	211	60	of	of	ADP
ftr-437	211	61	the	the	DET
ftr-437	211	62	significant	significant	ADJ
ftr-437	211	63	transactions	transaction	NOUN
ftr-437	211	64	were	be	AUX
ftr-437	211	65	designed	design	VERB
ftr-437	211	66	to	to	PART
ftr-437	211	67	accomplish	accomplish	VERB
ftr-437	211	68	favorable	favorable	ADJ
ftr-437	211	69	financial	financial	ADJ
ftr-437	211	70	statement	statement	NOUN
ftr-437	211	71	results	result	NOUN
ftr-437	211	72	and	and	CCONJ
ftr-437	211	73	not	not	PART
ftr-437	211	74	to	to	PART
ftr-437	211	75	achieve	achieve	VERB
ftr-437	211	76	bona	bona	ADJ
ftr-437	211	77	fide	fide	ADJ
ftr-437	211	78	economic	economic	ADJ
ftr-437	211	79	objectives	objective	NOUN
ftr-437	211	80	or	or	CCONJ
ftr-437	211	81	transfer	transfer	VERB
ftr-437	211	82	risk.31	risk.31	NOUN
ftr-437	211	83	in	in	ADP
ftr-437	211	84	essence	essence	NOUN
ftr-437	211	85	,	,	PUNCT
ftr-437	211	86	the	the	DET
ftr-437	211	87	report	report	NOUN
ftr-437	211	88	was	be	AUX
ftr-437	211	89	stating	state	VERB
ftr-437	211	90	that	that	SCONJ
ftr-437	211	91	most	most	ADJ
ftr-437	211	92	of	of	ADP
ftr-437	211	93	the	the	DET
ftr-437	211	94	spe	spe	PROPN
ftr-437	211	95	transactions	transaction	NOUN
ftr-437	211	96	lacked	lack	VERB
ftr-437	211	97	economic	economic	ADJ
ftr-437	211	98	substance.32	substance.32	NOUN
ftr-437	211	99	but	but	CCONJ
ftr-437	211	100	it	it	PRON
ftr-437	211	101	is	be	AUX
ftr-437	211	102	equally	equally	ADV
ftr-437	211	103	clear	clear	ADJ
ftr-437	211	104	in	in	ADP
ftr-437	211	105	the	the	DET
ftr-437	211	106	report	report	NOUN
ftr-437	211	107	that	that	SCONJ
ftr-437	211	108	the	the	DET
ftr-437	211	109	structuring	structuring	NOUN
ftr-437	211	110	of	of	ADP
ftr-437	211	111	the	the	DET
ftr-437	211	112	transactions	transaction	NOUN
ftr-437	211	113	,	,	PUNCT
ftr-437	211	114	allowing	allow	VERB
ftr-437	211	115	for	for	ADP
ftr-437	211	116	off	off	ADP
ftr-437	211	117	balance	balance	NOUN
ftr-437	211	118	sheet	sheet	NOUN
ftr-437	211	119	debt	debt	NOUN
ftr-437	211	120	financing	financing	NOUN
ftr-437	211	121	and	and	CCONJ
ftr-437	211	122	superfluous	superfluous	ADJ
ftr-437	211	123	transactions	transaction	NOUN
ftr-437	211	124	to	to	PART
ftr-437	211	125	offset	offset	VERB
ftr-437	211	126	losses	loss	NOUN
ftr-437	211	127	which	which	PRON
ftr-437	211	128	resulted	result	VERB
ftr-437	211	129	in	in	ADP
ftr-437	211	130	reported	report	VERB
ftr-437	211	131	earnings	earning	NOUN
ftr-437	211	132	to	to	PART
ftr-437	211	133	be	be	AUX
ftr-437	211	134	inflated	inflate	VERB
ftr-437	211	135	by	by	ADP
ftr-437	211	136	almost	almost	ADV
ftr-437	211	137	$	$	SYM
ftr-437	211	138	1	1	NUM
ftr-437	211	139	billion,33	billion,33	NOUN
ftr-437	211	140	lay	lie	VERB
ftr-437	211	141	squarely	squarely	ADV
ftr-437	211	142	at	at	ADP
ftr-437	211	143	the	the	DET
ftr-437	211	144	feet	foot	NOUN
ftr-437	211	145	of	of	ADP
ftr-437	211	146	the	the	DET
ftr-437	211	147	advisors.34	advisors.34	PROPN
ftr-437	211	148	enron	enron	PROPN
ftr-437	211	149	’s	’s	PART
ftr-437	211	150	original	original	ADJ
ftr-437	211	151	accounting	accounting	NOUN
ftr-437	211	152	treatment	treatment	NOUN
ftr-437	211	153	of	of	ADP
ftr-437	211	154	the	the	DET
ftr-437	211	155	chewco	chewco	NOUN
ftr-437	211	156	and	and	CCONJ
ftr-437	211	157	ljm	ljm	NOUN
ftr-437	211	158	transactions	transaction	NOUN
ftr-437	211	159	that	that	PRON
ftr-437	211	160	led	lead	VERB
ftr-437	211	161	to	to	ADP
ftr-437	211	162	enron	enron	PROPN
ftr-437	211	163	’s	’s	PART
ftr-437	211	164	november	november	PROPN
ftr-437	211	165	2001	2001	NUM
ftr-437	211	166	restatement	restatement	NOUN
ftr-437	211	167	was	be	AUX
ftr-437	211	168	clearly	clearly	ADV
ftr-437	211	169	wrong	wrong	ADJ
ftr-437	211	170	,	,	PUNCT
ftr-437	211	171	apparently	apparently	ADV
ftr-437	211	172	the	the	DET
ftr-437	211	173	result	result	NOUN
ftr-437	211	174	of	of	ADP
ftr-437	211	175	mistakes	mistake	NOUN
ftr-437	211	176	either	either	CCONJ
ftr-437	211	177	in	in	ADP
ftr-437	211	178	structuring	structure	VERB
ftr-437	211	179	the	the	DET
ftr-437	211	180	transactions	transaction	NOUN
ftr-437	211	181	or	or	CCONJ
ftr-437	211	182	in	in	ADP
ftr-437	211	183	basic	basic	ADJ
ftr-437	211	184	accounting	accounting	NOUN
ftr-437	211	185	.	.	PUNCT
ftr-437	212	1	in	in	ADP
ftr-437	212	2	other	other	ADJ
ftr-437	212	3	cases	case	NOUN
ftr-437	212	4	,	,	PUNCT
ftr-437	212	5	the	the	DET
ftr-437	212	6	accounting	accounting	NOUN
ftr-437	212	7	treatment	treatment	NOUN
ftr-437	212	8	was	be	AUX
ftr-437	212	9	likely	likely	ADV
ftr-437	212	10	wrong	wrong	ADJ
ftr-437	212	11	,	,	PUNCT
ftr-437	212	12	notwithstanding	notwithstanding	ADP
ftr-437	212	13	creative	creative	ADJ
ftr-437	212	14	efforts	effort	NOUN
ftr-437	212	15	to	to	PART
ftr-437	212	16	circumvent	circumvent	VERB
ftr-437	212	17	accounting	accounting	NOUN
ftr-437	212	18	principles	principle	NOUN
ftr-437	212	19	through	through	ADP
ftr-437	212	20	the	the	DET
ftr-437	212	21	complex	complex	ADJ
ftr-437	212	22	structuring	structuring	NOUN
ftr-437	212	23	of	of	ADP
ftr-437	212	24	transactions	transaction	NOUN
ftr-437	212	25	that	that	PRON
ftr-437	212	26	lacked	lack	VERB
ftr-437	212	27	fundamental	fundamental	ADJ
ftr-437	212	28	economic	economic	ADJ
ftr-437	212	29	substance	substance	NOUN
ftr-437	212	30	.	.	PUNCT
ftr-437	213	1	in	in	ADP
ftr-437	213	2	virtually	virtually	ADV
ftr-437	213	3	all	all	PRON
ftr-437	213	4	of	of	ADP
ftr-437	213	5	the	the	DET
ftr-437	213	6	transactions	transaction	NOUN
ftr-437	213	7	,	,	PUNCT
ftr-437	213	8	enron	enron	PROPN
ftr-437	213	9	’s	’s	PART
ftr-437	213	10	accounting	accounting	NOUN
ftr-437	213	11	treatment	treatment	NOUN
ftr-437	213	12	was	be	AUX
ftr-437	213	13	determined	determine	VERB
ftr-437	213	14	with	with	ADP
ftr-437	213	15	extensive	extensive	ADJ
ftr-437	213	16	participation	participation	NOUN
ftr-437	213	17	and	and	CCONJ
ftr-437	213	18	structuring	structuring	NOUN
ftr-437	213	19	advice	advice	NOUN
ftr-437	213	20	from	from	ADP
ftr-437	213	21	andersen	andersen	PROPN
ftr-437	213	22	,	,	PUNCT
ftr-437	213	23	which	which	DET
ftr-437	213	24	management	management	NOUN
ftr-437	213	25	reported	report	VERB
ftr-437	213	26	to	to	ADP
ftr-437	213	27	the	the	DET
ftr-437	213	28	board	board	NOUN
ftr-437	213	29	.	.	PUNCT
ftr-437	214	1	enron	enron	PROPN
ftr-437	214	2	’s	’s	PART
ftr-437	214	3	records	record	NOUN
ftr-437	214	4	show	show	VERB
ftr-437	214	5	that	that	SCONJ
ftr-437	214	6	andersen	andersen	PROPN
ftr-437	214	7	billed	bill	VERB
ftr-437	214	8	enron	enron	PROPN
ftr-437	214	9	$	$	SYM
ftr-437	214	10	5.7	5.7	NUM
ftr-437	214	11	million	million	NUM
ftr-437	214	12	for	for	ADP
ftr-437	214	13	advice	advice	NOUN
ftr-437	214	14	in	in	ADP
ftr-437	214	15	862	862	NUM
ftr-437	214	16	florida	florida	PROPN
ftr-437	214	17	tax	tax	NOUN
ftr-437	214	18	review	review	NOUN
ftr-437	214	19	[	[	X
ftr-437	214	20	vol.5:10	vol.5:10	NOUN
ftr-437	214	21	35	35	NUM
ftr-437	214	22	.	.	PUNCT
ftr-437	215	1	report	report	NOUN
ftr-437	215	2	,	,	PUNCT
ftr-437	215	3	supra	supra	PROPN
ftr-437	215	4	note	note	NOUN
ftr-437	215	5	10	10	NUM
ftr-437	215	6	,	,	PUNCT
ftr-437	215	7	at	at	ADP
ftr-437	215	8	5	5	NUM
ftr-437	215	9	.	.	PUNCT
ftr-437	216	1	while	while	SCONJ
ftr-437	216	2	the	the	DET
ftr-437	216	3	report	report	NOUN
ftr-437	216	4	does	do	AUX
ftr-437	216	5	not	not	PART
ftr-437	216	6	specifically	specifically	ADV
ftr-437	216	7	address	address	VERB
ftr-437	216	8	the	the	DET
ftr-437	216	9	issue	issue	NOUN
ftr-437	216	10	of	of	ADP
ftr-437	216	11	outside	outside	ADJ
ftr-437	216	12	legal	legal	ADJ
ftr-437	216	13	counsel	counsel	NOUN
ftr-437	216	14	’s	’s	PART
ftr-437	216	15	involvement	involvement	NOUN
ftr-437	216	16	,	,	PUNCT
ftr-437	216	17	it	it	PRON
ftr-437	216	18	is	be	AUX
ftr-437	216	19	clear	clear	ADJ
ftr-437	216	20	that	that	SCONJ
ftr-437	216	21	vinson	vinson	PROPN
ftr-437	216	22	&	&	CCONJ
ftr-437	216	23	elkins	elkins	PROPN
ftr-437	216	24	did	do	AUX
ftr-437	216	25	render	render	VERB
ftr-437	216	26	“	"	PUNCT
ftr-437	216	27	sale	sale	NOUN
ftr-437	216	28	opinion	opinion	NOUN
ftr-437	216	29	”	"	PUNCT
ftr-437	216	30	letters	letter	NOUN
ftr-437	216	31	reviewing	review	VERB
ftr-437	216	32	business	business	NOUN
ftr-437	216	33	transactions	transaction	NOUN
ftr-437	216	34	(	(	PUNCT
ftr-437	216	35	spes	spe	NOUN
ftr-437	216	36	)	)	PUNCT
ftr-437	216	37	as	as	ADP
ftr-437	216	38	to	to	ADP
ftr-437	216	39	their	their	PRON
ftr-437	216	40	compliance	compliance	NOUN
ftr-437	216	41	with	with	ADP
ftr-437	216	42	legal	legal	ADJ
ftr-437	216	43	requirements	requirement	NOUN
ftr-437	216	44	.	.	PUNCT
ftr-437	217	1	see	see	VERB
ftr-437	217	2	,	,	PUNCT
ftr-437	217	3	e.g.	e.g.	ADV
ftr-437	217	4	,	,	PUNCT
ftr-437	217	5	mike	mike	PROPN
ftr-437	217	6	france	france	PROPN
ftr-437	217	7	,	,	PUNCT
ftr-437	217	8	et	et	PROPN
ftr-437	217	9	al	al	PROPN
ftr-437	217	10	.	.	PROPN
ftr-437	218	1	one	one	NUM
ftr-437	218	2	big	big	ADJ
ftr-437	218	3	hassle	hassle	NOUN
ftr-437	218	4	,	,	PUNCT
ftr-437	218	5	bus	bus	NOUN
ftr-437	218	6	.	.	PUNCT
ftr-437	219	1	wk	wk	INTJ
ftr-437	219	2	.	.	PROPN
ftr-437	219	3	,	,	PUNCT
ftr-437	219	4	jan	jan	PROPN
ftr-437	219	5	.	.	PROPN
ftr-437	219	6	28	28	NUM
ftr-437	219	7	,	,	PUNCT
ftr-437	219	8	2002	2002	NUM
ftr-437	219	9	,	,	PUNCT
ftr-437	219	10	at	at	ADP
ftr-437	219	11	38	38	NUM
ftr-437	219	12	-	-	SYM
ftr-437	219	13	39	39	NUM
ftr-437	219	14	.	.	PUNCT
ftr-437	220	1	36	36	NUM
ftr-437	220	2	.	.	PUNCT
ftr-437	221	1	united	united	PROPN
ftr-437	221	2	states	states	PROPN
ftr-437	221	3	v.	v.	PROPN
ftr-437	221	4	arthur	arthur	PROPN
ftr-437	221	5	andersen	andersen	PROPN
ftr-437	221	6	,	,	PUNCT
ftr-437	221	7	llp	llp	PROPN
ftr-437	221	8	,	,	PUNCT
ftr-437	221	9	indictment	indictment	NOUN
ftr-437	221	10	crh-02	crh-02	PROPN
ftr-437	221	11	-	-	PUNCT
ftr-437	221	12	121	121	NUM
ftr-437	221	13	at	at	ADP
ftr-437	221	14	¶	¶	PROPN
ftr-437	221	15	3	3	NUM
ftr-437	221	16	,	,	PUNCT
ftr-437	221	17	10	10	NUM
ftr-437	221	18	-	-	SYM
ftr-437	221	19	12	12	NUM
ftr-437	221	20	,	,	PUNCT
ftr-437	221	21	available	available	ADJ
ftr-437	221	22	at	at	ADP
ftr-437	221	23	http://news.findlaw.com/hdocs/docs/enron/usandersen030702ind.pdf	http://news.findlaw.com/hdocs/docs/enron/usandersen030702ind.pdf	PROPN
ftr-437	221	24	.	.	PUNCT
ftr-437	222	1	connection	connection	NOUN
ftr-437	222	2	with	with	ADP
ftr-437	222	3	the	the	DET
ftr-437	222	4	ljm	ljm	ADJ
ftr-437	222	5	and	and	CCONJ
ftr-437	222	6	chewco	chewco	NOUN
ftr-437	222	7	transactions	transaction	NOUN
ftr-437	222	8	alone	alone	ADV
ftr-437	222	9	,	,	PUNCT
ftr-437	222	10	above	above	ADV
ftr-437	222	11	and	and	CCONJ
ftr-437	222	12	beyond	beyond	ADP
ftr-437	222	13	its	its	PRON
ftr-437	222	14	regular	regular	ADJ
ftr-437	222	15	audit	audit	NOUN
ftr-437	222	16	fees.35	fees.35	PROPN
ftr-437	222	17	b.	b.	PROPN
ftr-437	222	18	advisors	advisor	NOUN
ftr-437	222	19	’	'	PUNCT
ftr-437	222	20	response	response	NOUN
ftr-437	222	21	:	:	PUNCT
ftr-437	222	22	shredding	shredding	NOUN
ftr-437	222	23	of	of	ADP
ftr-437	222	24	documents	document	NOUN
ftr-437	222	25	the	the	DET
ftr-437	222	26	background	background	NOUN
ftr-437	222	27	of	of	ADP
ftr-437	222	28	the	the	DET
ftr-437	222	29	enron	enron	PROPN
ftr-437	222	30	imbroglio	imbroglio	NOUN
ftr-437	222	31	would	would	AUX
ftr-437	222	32	not	not	PART
ftr-437	222	33	be	be	AUX
ftr-437	222	34	complete	complete	ADJ
ftr-437	222	35	without	without	ADP
ftr-437	222	36	a	a	DET
ftr-437	222	37	recognition	recognition	NOUN
ftr-437	222	38	and	and	CCONJ
ftr-437	222	39	analysis	analysis	NOUN
ftr-437	222	40	of	of	ADP
ftr-437	222	41	the	the	DET
ftr-437	222	42	“	"	PUNCT
ftr-437	222	43	shredding	shredding	NOUN
ftr-437	222	44	”	"	PUNCT
ftr-437	222	45	incident	incident	NOUN
ftr-437	222	46	by	by	ADP
ftr-437	222	47	arthur	arthur	PROPN
ftr-437	222	48	andersen	andersen	PROPN
ftr-437	222	49	,	,	PUNCT
ftr-437	222	50	llp	llp	PROPN
ftr-437	222	51	,	,	PUNCT
ftr-437	222	52	enron	enron	PROPN
ftr-437	222	53	’s	’s	PART
ftr-437	222	54	principal	principal	ADJ
ftr-437	222	55	accountant	accountant	NOUN
ftr-437	222	56	of	of	ADP
ftr-437	222	57	16	16	NUM
ftr-437	222	58	years.36	years.36	NOUN
ftr-437	222	59	it	it	PRON
ftr-437	222	60	also	also	ADV
ftr-437	222	61	demonstrates	demonstrate	VERB
ftr-437	222	62	the	the	DET
ftr-437	222	63	standard	standard	NOUN
ftr-437	222	64	for	for	ADP
ftr-437	222	65	the	the	DET
ftr-437	222	66	shredding	shredding	NOUN
ftr-437	222	67	of	of	ADP
ftr-437	222	68	documents	document	NOUN
ftr-437	222	69	in	in	ADP
ftr-437	222	70	tax	tax	NOUN
ftr-437	222	71	and	and	CCONJ
ftr-437	222	72	non	non	ADJ
ftr-437	222	73	-	-	ADJ
ftr-437	222	74	tax	tax	ADJ
ftr-437	222	75	cases	case	NOUN
ftr-437	222	76	.	.	PUNCT
ftr-437	223	1	based	base	VERB
ftr-437	223	2	upon	upon	SCONJ
ftr-437	223	3	a	a	DET
ftr-437	223	4	federal	federal	ADJ
ftr-437	223	5	indictment	indictment	NOUN
ftr-437	223	6	dated	date	VERB
ftr-437	223	7	march	march	PROPN
ftr-437	223	8	7	7	NUM
ftr-437	223	9	,	,	PUNCT
ftr-437	223	10	2002	2002	NUM
ftr-437	223	11	,	,	PUNCT
ftr-437	223	12	the	the	DET
ftr-437	223	13	grand	grand	ADJ
ftr-437	223	14	jury	jury	NOUN
ftr-437	223	15	charged	charge	VERB
ftr-437	223	16	the	the	DET
ftr-437	223	17	following	following	NOUN
ftr-437	223	18	,	,	PUNCT
ftr-437	223	19	in	in	ADP
ftr-437	223	20	pertinent	pertinent	ADJ
ftr-437	223	21	part	part	NOUN
ftr-437	223	22	:	:	PUNCT
ftr-437	223	23	on	on	ADP
ftr-437	223	24	or	or	CCONJ
ftr-437	223	25	about	about	ADP
ftr-437	223	26	october	october	PROPN
ftr-437	223	27	16	16	NUM
ftr-437	223	28	,	,	PUNCT
ftr-437	223	29	2001	2001	NUM
ftr-437	223	30	,	,	PUNCT
ftr-437	223	31	enron	enron	PROPN
ftr-437	223	32	issued	issue	VERB
ftr-437	223	33	a	a	DET
ftr-437	223	34	press	press	NOUN
ftr-437	223	35	release	release	NOUN
ftr-437	223	36	announcing	announce	VERB
ftr-437	223	37	a	a	DET
ftr-437	223	38	$	$	SYM
ftr-437	223	39	618	618	NUM
ftr-437	223	40	million	million	NUM
ftr-437	223	41	net	net	ADJ
ftr-437	223	42	loss	loss	NOUN
ftr-437	223	43	for	for	ADP
ftr-437	223	44	the	the	DET
ftr-437	223	45	third	third	ADJ
ftr-437	223	46	quarter	quarter	NOUN
ftr-437	223	47	of	of	ADP
ftr-437	223	48	2001	2001	NUM
ftr-437	223	49	.	.	PUNCT
ftr-437	224	1	that	that	DET
ftr-437	224	2	same	same	ADJ
ftr-437	224	3	day	day	NOUN
ftr-437	224	4	,	,	PUNCT
ftr-437	224	5	but	but	CCONJ
ftr-437	224	6	not	not	PART
ftr-437	224	7	as	as	ADP
ftr-437	224	8	part	part	NOUN
ftr-437	224	9	of	of	ADP
ftr-437	224	10	the	the	DET
ftr-437	224	11	press	press	NOUN
ftr-437	224	12	release	release	NOUN
ftr-437	224	13	,	,	PUNCT
ftr-437	224	14	enron	enron	PROPN
ftr-437	224	15	announced	announce	VERB
ftr-437	224	16	to	to	ADP
ftr-437	224	17	analysts	analyst	NOUN
ftr-437	224	18	that	that	SCONJ
ftr-437	224	19	it	it	PRON
ftr-437	224	20	would	would	AUX
ftr-437	224	21	reduce	reduce	VERB
ftr-437	224	22	shareholder	shareholder	NOUN
ftr-437	224	23	equity	equity	NOUN
ftr-437	224	24	by	by	ADP
ftr-437	224	25	approximately	approximately	ADV
ftr-437	224	26	$	$	SYM
ftr-437	224	27	1.2	1.2	NUM
ftr-437	224	28	billion	billion	NUM
ftr-437	224	29	.	.	PUNCT
ftr-437	224	30	.	.	PUNCT
ftr-437	224	31	.	.	PUNCT
ftr-437	225	1	by	by	ADP
ftr-437	225	2	friday	friday	PROPN
ftr-437	225	3	,	,	PUNCT
ftr-437	225	4	october	october	PROPN
ftr-437	225	5	19	19	NUM
ftr-437	225	6	,	,	PUNCT
ftr-437	225	7	2001	2001	NUM
ftr-437	225	8	,	,	PUNCT
ftr-437	225	9	enron	enron	PROPN
ftr-437	225	10	alerted	alert	VERB
ftr-437	225	11	the	the	DET
ftr-437	225	12	andersen	andersen	PROPN
ftr-437	225	13	audit	audit	NOUN
ftr-437	225	14	team	team	NOUN
ftr-437	225	15	that	that	PRON
ftr-437	225	16	the	the	DET
ftr-437	225	17	sec	sec	PROPN
ftr-437	225	18	had	have	AUX
ftr-437	225	19	begun	begin	VERB
ftr-437	225	20	an	an	DET
ftr-437	225	21	inquiry	inquiry	NOUN
ftr-437	225	22	regarding	regard	VERB
ftr-437	225	23	the	the	DET
ftr-437	225	24	enron	enron	PROPN
ftr-437	225	25	“	"	PUNCT
ftr-437	225	26	special	special	ADJ
ftr-437	225	27	purpose	purpose	NOUN
ftr-437	225	28	entities	entity	NOUN
ftr-437	225	29	”	"	PUNCT
ftr-437	225	30	and	and	CCONJ
ftr-437	225	31	the	the	DET
ftr-437	225	32	involvement	involvement	NOUN
ftr-437	225	33	of	of	ADP
ftr-437	225	34	enron	enron	PROPN
ftr-437	225	35	’s	’s	PART
ftr-437	225	36	chief	chief	ADJ
ftr-437	225	37	financial	financial	ADJ
ftr-437	225	38	officer	officer	NOUN
ftr-437	225	39	.	.	PUNCT
ftr-437	226	1	the	the	DET
ftr-437	226	2	next	next	ADJ
ftr-437	226	3	morning	morning	NOUN
ftr-437	226	4	,	,	PUNCT
ftr-437	226	5	an	an	DET
ftr-437	226	6	emergency	emergency	NOUN
ftr-437	226	7	conference	conference	NOUN
ftr-437	226	8	call	call	NOUN
ftr-437	226	9	among	among	ADP
ftr-437	226	10	high	high	ADJ
ftr-437	226	11	-	-	PUNCT
ftr-437	226	12	level	level	NOUN
ftr-437	226	13	andersen	andersen	NOUN
ftr-437	226	14	management	management	NOUN
ftr-437	226	15	was	be	AUX
ftr-437	226	16	convened	convene	VERB
ftr-437	226	17	to	to	PART
ftr-437	226	18	address	address	VERB
ftr-437	226	19	the	the	DET
ftr-437	226	20	sec	sec	PROPN
ftr-437	226	21	inquiry	inquiry	NOUN
ftr-437	226	22	.	.	PUNCT
ftr-437	227	1	during	during	ADP
ftr-437	227	2	the	the	DET
ftr-437	227	3	call	call	NOUN
ftr-437	227	4	,	,	PUNCT
ftr-437	227	5	it	it	PRON
ftr-437	227	6	was	be	AUX
ftr-437	227	7	decided	decide	VERB
ftr-437	227	8	that	that	SCONJ
ftr-437	227	9	documentation	documentation	NOUN
ftr-437	227	10	that	that	PRON
ftr-437	227	11	could	could	AUX
ftr-437	227	12	assist	assist	VERB
ftr-437	227	13	enron	enron	PROPN
ftr-437	227	14	in	in	ADP
ftr-437	227	15	responding	respond	VERB
ftr-437	227	16	to	to	ADP
ftr-437	227	17	the	the	DET
ftr-437	227	18	sec	sec	PROPN
ftr-437	227	19	was	be	AUX
ftr-437	227	20	to	to	PART
ftr-437	227	21	be	be	AUX
ftr-437	227	22	assembled	assemble	VERB
ftr-437	227	23	by	by	ADP
ftr-437	227	24	the	the	DET
ftr-437	227	25	andersen	andersen	PROPN
ftr-437	227	26	auditors	auditor	NOUN
ftr-437	227	27	.	.	PUNCT
ftr-437	228	1	after	after	ADP
ftr-437	228	2	spending	spend	VERB
ftr-437	228	3	monday	monday	PROPN
ftr-437	228	4	,	,	PUNCT
ftr-437	228	5	october	october	PROPN
ftr-437	228	6	22	22	NUM
ftr-437	228	7	,	,	PUNCT
ftr-437	228	8	2001	2001	NUM
ftr-437	228	9	,	,	PUNCT
ftr-437	228	10	at	at	ADP
ftr-437	228	11	enron	enron	PROPN
ftr-437	228	12	,	,	PUNCT
ftr-437	228	13	andersen	andersen	PROPN
ftr-437	228	14	partners	partner	NOUN
ftr-437	228	15	assigned	assign	VERB
ftr-437	228	16	to	to	ADP
ftr-437	228	17	the	the	DET
ftr-437	228	18	enron	enron	PROPN
ftr-437	228	19	engagement	engagement	PROPN
ftr-437	228	20	team	team	NOUN
ftr-437	228	21	launched	launch	VERB
ftr-437	228	22	on	on	ADP
ftr-437	228	23	october	october	PROPN
ftr-437	228	24	23	23	NUM
ftr-437	228	25	,	,	PUNCT
ftr-437	228	26	2001	2001	NUM
ftr-437	228	27	,	,	PUNCT
ftr-437	228	28	a	a	DET
ftr-437	228	29	wholesale	wholesale	ADJ
ftr-437	228	30	destruction	destruction	NOUN
ftr-437	228	31	of	of	ADP
ftr-437	228	32	documents	document	NOUN
ftr-437	228	33	at	at	ADP
ftr-437	228	34	andersen	andersen	PROPN
ftr-437	228	35	’s	’s	PART
ftr-437	228	36	offices	office	NOUN
ftr-437	228	37	in	in	ADP
ftr-437	228	38	houston	houston	PROPN
ftr-437	228	39	,	,	PUNCT
ftr-437	228	40	texas	texas	PROPN
ftr-437	228	41	.	.	PUNCT
ftr-437	229	1	andersen	andersen	PROPN
ftr-437	229	2	personnel	personnel	NOUN
ftr-437	229	3	were	be	AUX
ftr-437	229	4	called	call	VERB
ftr-437	229	5	to	to	ADP
ftr-437	229	6	urgent	urgent	ADJ
ftr-437	229	7	and	and	CCONJ
ftr-437	229	8	mandatory	mandatory	ADJ
ftr-437	229	9	meetings	meeting	NOUN
ftr-437	229	10	.	.	PUNCT
ftr-437	230	1	instead	instead	ADV
ftr-437	230	2	of	of	ADP
ftr-437	230	3	being	be	AUX
ftr-437	230	4	advised	advise	VERB
ftr-437	230	5	to	to	PART
ftr-437	230	6	preserve	preserve	VERB
ftr-437	230	7	documentation	documentation	NOUN
ftr-437	230	8	so	so	SCONJ
ftr-437	230	9	as	as	SCONJ
ftr-437	230	10	to	to	PART
ftr-437	230	11	assist	assist	VERB
ftr-437	230	12	enron	enron	PROPN
ftr-437	230	13	and	and	CCONJ
ftr-437	230	14	the	the	DET
ftr-437	230	15	sec	sec	PROPN
ftr-437	230	16	,	,	PUNCT
ftr-437	230	17	andersen	andersen	PROPN
ftr-437	230	18	employees	employee	NOUN
ftr-437	230	19	on	on	ADP
ftr-437	230	20	the	the	DET
ftr-437	230	21	enron	enron	PROPN
ftr-437	230	22	engagement	engagement	PROPN
ftr-437	230	23	team	team	NOUN
ftr-437	230	24	were	be	AUX
ftr-437	230	25	instructed	instruct	VERB
ftr-437	230	26	by	by	ADP
ftr-437	230	27	andersen	andersen	PROPN
ftr-437	230	28	partners	partner	NOUN
ftr-437	230	29	and	and	CCONJ
ftr-437	230	30	others	other	NOUN
ftr-437	230	31	to	to	PART
ftr-437	230	32	destroy	destroy	VERB
ftr-437	230	33	2002	2002	NUM
ftr-437	230	34	]	]	PUNCT
ftr-437	230	35	watchdogs	watchdog	NOUN
ftr-437	230	36	that	that	PRON
ftr-437	230	37	failed	fail	VERB
ftr-437	230	38	to	to	PART
ftr-437	230	39	bark	bark	VERB
ftr-437	230	40	863	863	NUM
ftr-437	230	41	37	37	NUM
ftr-437	230	42	.	.	PUNCT
ftr-437	231	1	i	i	PRON
ftr-437	231	2	d.	d.	PROPN
ftr-437	231	3	at	at	ADP
ftr-437	231	4	¶	¶	PROPN
ftr-437	231	5	6	6	NUM
ftr-437	231	6	,	,	PUNCT
ftr-437	231	7	9	9	NUM
ftr-437	231	8	-	-	SYM
ftr-437	231	9	12	12	NUM
ftr-437	231	10	.	.	PUNCT
ftr-437	232	1	38	38	NUM
ftr-437	232	2	.	.	PUNCT
ftr-437	233	1	see	see	VERB
ftr-437	233	2	,	,	PUNCT
ftr-437	233	3	e.g.	e.g.	ADV
ftr-437	233	4	,	,	PUNCT
ftr-437	233	5	spies	spy	NOUN
ftr-437	233	6	v.	v.	ADP
ftr-437	233	7	commissioner	commissioner	PROPN
ftr-437	233	8	,	,	PUNCT
ftr-437	233	9	317	317	NUM
ftr-437	233	10	u.	u.	PROPN
ftr-437	233	11	s.	s.	PROPN
ftr-437	233	12	492	492	NUM
ftr-437	233	13	,	,	PUNCT
ftr-437	233	14	499	499	NUM
ftr-437	233	15	,	,	PUNCT
ftr-437	233	16	(	(	PUNCT
ftr-437	233	17	1943	1943	NUM
ftr-437	233	18	)	)	PUNCT
ftr-437	233	19	.	.	PUNCT
ftr-437	234	1	39	39	NUM
ftr-437	234	2	.	.	PUNCT
ftr-437	235	1	i	i	PRON
ftr-437	235	2	d.	d.	PROPN
ftr-437	235	3	immediately	immediately	ADV
ftr-437	235	4	documentation	documentation	VERB
ftr-437	235	5	relating	relate	VERB
ftr-437	235	6	to	to	ADP
ftr-437	235	7	enron	enron	PROPN
ftr-437	235	8	,	,	PUNCT
ftr-437	235	9	and	and	CCONJ
ftr-437	235	10	told	tell	VERB
ftr-437	235	11	to	to	PART
ftr-437	235	12	work	work	VERB
ftr-437	235	13	overtime	overtime	NOUN
ftr-437	235	14	if	if	SCONJ
ftr-437	235	15	necessary	necessary	ADJ
ftr-437	235	16	to	to	PART
ftr-437	235	17	accomplish	accomplish	VERB
ftr-437	235	18	the	the	DET
ftr-437	235	19	destruction	destruction	NOUN
ftr-437	235	20	.	.	PUNCT
ftr-437	236	1	during	during	ADP
ftr-437	236	2	the	the	DET
ftr-437	236	3	next	next	ADJ
ftr-437	236	4	few	few	ADJ
ftr-437	236	5	weeks	week	NOUN
ftr-437	236	6	,	,	PUNCT
ftr-437	236	7	an	an	DET
ftr-437	236	8	unparalleled	unparalleled	ADJ
ftr-437	236	9	initiative	initiative	NOUN
ftr-437	236	10	was	be	AUX
ftr-437	236	11	undertaken	undertake	VERB
ftr-437	236	12	to	to	ADP
ftr-437	236	13	shred	shre	VERB
ftr-437	236	14	physical	physical	ADJ
ftr-437	236	15	documentation	documentation	NOUN
ftr-437	236	16	and	and	CCONJ
ftr-437	236	17	delete	delete	ADJ
ftr-437	236	18	computer	computer	NOUN
ftr-437	236	19	files	file	NOUN
ftr-437	236	20	.	.	PUNCT
ftr-437	237	1	tons	ton	NOUN
ftr-437	237	2	of	of	ADP
ftr-437	237	3	paper	paper	NOUN
ftr-437	237	4	relating	relate	VERB
ftr-437	237	5	to	to	ADP
ftr-437	237	6	the	the	DET
ftr-437	237	7	enron	enron	PROPN
ftr-437	237	8	audit	audit	NOUN
ftr-437	237	9	were	be	AUX
ftr-437	237	10	promptly	promptly	ADV
ftr-437	237	11	shredded	shred	VERB
ftr-437	237	12	as	as	ADP
ftr-437	237	13	part	part	NOUN
ftr-437	237	14	of	of	ADP
ftr-437	237	15	the	the	DET
ftr-437	237	16	orchestrated	orchestrated	ADJ
ftr-437	237	17	document	document	NOUN
ftr-437	237	18	destruction	destruction	NOUN
ftr-437	237	19	.	.	PUNCT
ftr-437	238	1	the	the	DET
ftr-437	238	2	shredder	shredder	NOUN
ftr-437	238	3	at	at	ADP
ftr-437	238	4	the	the	DET
ftr-437	238	5	andersen	andersen	PROPN
ftr-437	238	6	office	office	NOUN
ftr-437	238	7	at	at	ADP
ftr-437	238	8	the	the	DET
ftr-437	238	9	enron	enron	PROPN
ftr-437	238	10	building	building	NOUN
ftr-437	238	11	was	be	AUX
ftr-437	238	12	used	use	VERB
ftr-437	238	13	virtually	virtually	ADV
ftr-437	238	14	constantly	constantly	ADV
ftr-437	238	15	and	and	CCONJ
ftr-437	238	16	,	,	PUNCT
ftr-437	238	17	to	to	PART
ftr-437	238	18	handle	handle	VERB
ftr-437	238	19	the	the	DET
ftr-437	238	20	overload	overload	NOUN
ftr-437	238	21	,	,	PUNCT
ftr-437	238	22	dozens	dozen	NOUN
ftr-437	238	23	of	of	ADP
ftr-437	238	24	large	large	ADJ
ftr-437	238	25	trunks	trunk	NOUN
ftr-437	238	26	filled	fill	VERB
ftr-437	238	27	with	with	ADP
ftr-437	238	28	enron	enron	PROPN
ftr-437	238	29	documents	document	NOUN
ftr-437	238	30	were	be	AUX
ftr-437	238	31	sent	send	VERB
ftr-437	238	32	to	to	ADP
ftr-437	238	33	andersen	andersen	PROPN
ftr-437	238	34	’s	’s	PART
ftr-437	238	35	main	main	ADJ
ftr-437	238	36	houston	houston	PROPN
ftr-437	238	37	office	office	NOUN
ftr-437	238	38	to	to	PART
ftr-437	238	39	be	be	AUX
ftr-437	238	40	shredded	shred	VERB
ftr-437	238	41	.	.	PUNCT
ftr-437	239	1	a	a	DET
ftr-437	239	2	systematic	systematic	ADJ
ftr-437	239	3	effort	effort	NOUN
ftr-437	239	4	was	be	AUX
ftr-437	239	5	also	also	ADV
ftr-437	239	6	undertaken	undertake	VERB
ftr-437	239	7	and	and	CCONJ
ftr-437	239	8	carried	carry	VERB
ftr-437	239	9	out	out	ADP
ftr-437	239	10	to	to	PART
ftr-437	239	11	purge	purge	VERB
ftr-437	239	12	the	the	DET
ftr-437	239	13	computer	computer	NOUN
ftr-437	239	14	hard	hard	ADJ
ftr-437	239	15	-	-	PUNCT
ftr-437	239	16	drives	drive	NOUN
ftr-437	239	17	and	and	CCONJ
ftr-437	239	18	e	e	NOUN
ftr-437	239	19	-	-	NOUN
ftr-437	239	20	mail	mail	NOUN
ftr-437	239	21	system	system	NOUN
ftr-437	239	22	of	of	ADP
ftr-437	239	23	enron	enron	PROPN
ftr-437	239	24	-	-	PUNCT
ftr-437	239	25	related	relate	VERB
ftr-437	239	26	files	file	NOUN
ftr-437	239	27	.	.	PUNCT
ftr-437	240	1	in	in	ADP
ftr-437	240	2	addition	addition	NOUN
ftr-437	240	3	to	to	ADP
ftr-437	240	4	shredding	shred	VERB
ftr-437	240	5	and	and	CCONJ
ftr-437	240	6	deleting	delete	VERB
ftr-437	240	7	documents	document	NOUN
ftr-437	240	8	in	in	ADP
ftr-437	240	9	houston	houston	PROPN
ftr-437	240	10	,	,	PUNCT
ftr-437	240	11	texas	texas	PROPN
ftr-437	240	12	,	,	PUNCT
ftr-437	240	13	instructions	instruction	NOUN
ftr-437	240	14	were	be	AUX
ftr-437	240	15	given	give	VERB
ftr-437	240	16	to	to	ADP
ftr-437	240	17	andersen	andersen	PROPN
ftr-437	240	18	personnel	personnel	NOUN
ftr-437	240	19	working	work	VERB
ftr-437	240	20	on	on	ADP
ftr-437	240	21	enron	enron	PROPN
ftr-437	240	22	audit	audit	NOUN
ftr-437	240	23	matters	matter	NOUN
ftr-437	240	24	in	in	ADP
ftr-437	240	25	portland	portland	PROPN
ftr-437	240	26	,	,	PUNCT
ftr-437	240	27	oregon	oregon	PROPN
ftr-437	240	28	,	,	PUNCT
ftr-437	240	29	chicago	chicago	PROPN
ftr-437	240	30	,	,	PUNCT
ftr-437	240	31	illinois	illinois	PROPN
ftr-437	240	32	,	,	PUNCT
ftr-437	240	33	and	and	CCONJ
ftr-437	240	34	london	london	PROPN
ftr-437	240	35	,	,	PUNCT
ftr-437	240	36	england	england	PROPN
ftr-437	240	37	,	,	PUNCT
ftr-437	240	38	to	to	PART
ftr-437	240	39	make	make	VERB
ftr-437	240	40	sure	sure	ADJ
ftr-437	240	41	that	that	SCONJ
ftr-437	240	42	enron	enron	PROPN
ftr-437	240	43	documents	document	NOUN
ftr-437	240	44	were	be	AUX
ftr-437	240	45	destroyed	destroy	VERB
ftr-437	240	46	there	there	ADV
ftr-437	240	47	as	as	ADV
ftr-437	240	48	well	well	ADV
ftr-437	240	49	.	.	PUNCT
ftr-437	241	1	indeed	indeed	ADV
ftr-437	241	2	,	,	PUNCT
ftr-437	241	3	in	in	ADP
ftr-437	241	4	london	london	PROPN
ftr-437	241	5	,	,	PUNCT
ftr-437	241	6	a	a	DET
ftr-437	241	7	coordinated	coordinate	VERB
ftr-437	241	8	effort	effort	NOUN
ftr-437	241	9	by	by	ADP
ftr-437	241	10	andersen	andersen	PROPN
ftr-437	241	11	partners	partner	NOUN
ftr-437	241	12	and	and	CCONJ
ftr-437	241	13	others	other	NOUN
ftr-437	241	14	,	,	PUNCT
ftr-437	241	15	similar	similar	ADJ
ftr-437	241	16	to	to	ADP
ftr-437	241	17	the	the	DET
ftr-437	241	18	initiative	initiative	NOUN
ftr-437	241	19	undertaken	undertake	VERB
ftr-437	241	20	in	in	ADP
ftr-437	241	21	houston	houston	PROPN
ftr-437	241	22	,	,	PUNCT
ftr-437	241	23	was	be	AUX
ftr-437	241	24	put	put	VERB
ftr-437	241	25	into	into	ADP
ftr-437	241	26	place	place	NOUN
ftr-437	241	27	to	to	PART
ftr-437	241	28	destroy	destroy	VERB
ftr-437	241	29	enronrelated	enronrelated	ADJ
ftr-437	241	30	documents	document	NOUN
ftr-437	241	31	within	within	ADP
ftr-437	241	32	days	day	NOUN
ftr-437	241	33	of	of	ADP
ftr-437	241	34	notice	notice	NOUN
ftr-437	241	35	of	of	ADP
ftr-437	241	36	the	the	DET
ftr-437	241	37	sec	sec	PROPN
ftr-437	241	38	inquiry	inquiry	NOUN
ftr-437	241	39	.	.	PUNCT
ftr-437	242	1	enron	enron	PROPN
ftr-437	242	2	-	-	PUNCT
ftr-437	242	3	related	relate	VERB
ftr-437	242	4	documents	document	NOUN
ftr-437	242	5	also	also	ADV
ftr-437	242	6	were	be	AUX
ftr-437	242	7	destroyed	destroy	VERB
ftr-437	242	8	by	by	ADP
ftr-437	242	9	andersen	andersen	PROPN
ftr-437	242	10	partners	partner	NOUN
ftr-437	242	11	in	in	ADP
ftr-437	242	12	chicago	chicago	PROPN
ftr-437	242	13	.	.	PUNCT
ftr-437	243	1	on	on	ADP
ftr-437	243	2	or	or	CCONJ
ftr-437	243	3	about	about	ADP
ftr-437	243	4	november	november	PROPN
ftr-437	243	5	8	8	NUM
ftr-437	243	6	,	,	PUNCT
ftr-437	243	7	2001	2001	NUM
ftr-437	243	8	,	,	PUNCT
ftr-437	243	9	the	the	DET
ftr-437	243	10	sec	sec	PROPN
ftr-437	243	11	served	serve	VERB
ftr-437	243	12	andersen	andersen	PROPN
ftr-437	243	13	with	with	ADP
ftr-437	243	14	the	the	DET
ftr-437	243	15	anticipated	anticipate	VERB
ftr-437	243	16	subpoena	subpoena	NOUN
ftr-437	243	17	relating	relate	VERB
ftr-437	243	18	to	to	ADP
ftr-437	243	19	its	its	PRON
ftr-437	243	20	work	work	NOUN
ftr-437	243	21	for	for	ADP
ftr-437	243	22	enron	enron	PROPN
ftr-437	243	23	.	.	PUNCT
ftr-437	244	1	in	in	ADP
ftr-437	244	2	response	response	NOUN
ftr-437	244	3	,	,	PUNCT
ftr-437	244	4	members	member	NOUN
ftr-437	244	5	of	of	ADP
ftr-437	244	6	the	the	DET
ftr-437	244	7	andersen	andersen	PROPN
ftr-437	244	8	team	team	NOUN
ftr-437	244	9	on	on	ADP
ftr-437	244	10	the	the	DET
ftr-437	244	11	enron	enron	PROPN
ftr-437	244	12	audit	audit	NOUN
ftr-437	244	13	were	be	AUX
ftr-437	244	14	alerted	alert	VERB
ftr-437	244	15	finally	finally	ADV
ftr-437	244	16	that	that	SCONJ
ftr-437	244	17	there	there	PRON
ftr-437	244	18	could	could	AUX
ftr-437	244	19	be	be	AUX
ftr-437	244	20	“	"	PUNCT
ftr-437	244	21	no	no	DET
ftr-437	244	22	more	more	ADJ
ftr-437	244	23	shredding	shredding	NOUN
ftr-437	244	24	”	"	PUNCT
ftr-437	244	25	because	because	SCONJ
ftr-437	244	26	the	the	DET
ftr-437	244	27	firm	firm	NOUN
ftr-437	244	28	had	have	AUX
ftr-437	244	29	been	be	AUX
ftr-437	244	30	“	"	PUNCT
ftr-437	244	31	officially	officially	ADV
ftr-437	244	32	served	serve	VERB
ftr-437	244	33	”	"	PUNCT
ftr-437	244	34	for	for	ADP
ftr-437	244	35	documents.37	documents.37	PROPN
ftr-437	244	36	such	such	ADJ
ftr-437	244	37	alleged	alleged	ADJ
ftr-437	244	38	response	response	NOUN
ftr-437	244	39	by	by	ADP
ftr-437	244	40	enron	enron	PROPN
ftr-437	244	41	’s	’s	PART
ftr-437	244	42	accountants	accountant	NOUN
ftr-437	244	43	is	be	AUX
ftr-437	244	44	tantamount	tantamount	ADJ
ftr-437	244	45	to	to	ADP
ftr-437	244	46	the	the	DET
ftr-437	244	47	intentional	intentional	ADJ
ftr-437	244	48	keeping	keeping	NOUN
ftr-437	244	49	of	of	ADP
ftr-437	244	50	a	a	DET
ftr-437	244	51	double	double	ADJ
ftr-437	244	52	set	set	NOUN
ftr-437	244	53	of	of	ADP
ftr-437	244	54	books.38	books.38	PROPN
ftr-437	244	55	indeed	indeed	ADV
ftr-437	244	56	,	,	PUNCT
ftr-437	244	57	the	the	DET
ftr-437	244	58	supreme	supreme	PROPN
ftr-437	244	59	court	court	PROPN
ftr-437	244	60	concluded	conclude	VERB
ftr-437	244	61	in	in	ADP
ftr-437	244	62	spies	spy	NOUN
ftr-437	244	63	v.	v.	ADP
ftr-437	244	64	commissioner39	commissioner39	NOUN
ftr-437	244	65	that	that	SCONJ
ftr-437	244	66	an	an	DET
ftr-437	244	67	affirmative	affirmative	ADJ
ftr-437	244	68	willful	willful	ADJ
ftr-437	244	69	intent	intent	NOUN
ftr-437	244	70	to	to	PART
ftr-437	244	71	defeat	defeat	VERB
ftr-437	244	72	and	and	CCONJ
ftr-437	244	73	evade	evade	VERB
ftr-437	244	74	tax	tax	NOUN
ftr-437	244	75	could	could	AUX
ftr-437	244	76	be	be	AUX
ftr-437	244	77	inferred	infer	VERB
ftr-437	244	78	from	from	ADP
ftr-437	244	79	the	the	DET
ftr-437	244	80	deliberate	deliberate	ADJ
ftr-437	244	81	shredding	shredding	NOUN
ftr-437	244	82	of	of	ADP
ftr-437	244	83	tax	tax	NOUN
ftr-437	244	84	documents	document	NOUN
ftr-437	244	85	.	.	PUNCT
ftr-437	245	1	however	however	ADV
ftr-437	245	2	,	,	PUNCT
ftr-437	245	3	no	no	DET
ftr-437	245	4	such	such	ADJ
ftr-437	245	5	inference	inference	NOUN
ftr-437	245	6	arises	arise	VERB
ftr-437	245	7	in	in	ADP
ftr-437	245	8	tax	tax	NOUN
ftr-437	245	9	or	or	CCONJ
ftr-437	245	10	non	non	ADJ
ftr-437	245	11	-	-	ADJ
ftr-437	245	12	tax	tax	ADJ
ftr-437	245	13	disputes	dispute	NOUN
ftr-437	245	14	if	if	SCONJ
ftr-437	245	15	no	no	DET
ftr-437	245	16	obligation	obligation	NOUN
ftr-437	245	17	to	to	PART
ftr-437	245	18	preserve	preserve	VERB
ftr-437	245	19	evidence	evidence	NOUN
ftr-437	245	20	is	be	AUX
ftr-437	245	21	found	find	VERB
ftr-437	245	22	,	,	PUNCT
ftr-437	245	23	but	but	CCONJ
ftr-437	245	24	once	once	ADV
ftr-437	245	25	so	so	ADV
ftr-437	245	26	found	find	VERB
ftr-437	245	27	,	,	PUNCT
ftr-437	245	28	counsel	counsel	NOUN
ftr-437	245	29	should	should	AUX
ftr-437	245	30	advise	advise	VERB
ftr-437	245	31	the	the	DET
ftr-437	245	32	client	client	NOUN
ftr-437	245	33	864	864	NUM
ftr-437	245	34	florida	florida	PROPN
ftr-437	245	35	tax	tax	NOUN
ftr-437	245	36	review	review	NOUN
ftr-437	246	1	[	[	X
ftr-437	246	2	vol.5:10	vol.5:10	NOUN
ftr-437	246	3	40	40	NUM
ftr-437	246	4	.	.	PUNCT
ftr-437	247	1	see	see	VERB
ftr-437	247	2	turner	turner	PROPN
ftr-437	247	3	v.	v.	PROPN
ftr-437	247	4	hudson	hudson	PROPN
ftr-437	247	5	transit	transit	PROPN
ftr-437	247	6	lines	lines	PROPN
ftr-437	247	7	,	,	PUNCT
ftr-437	247	8	inc	inc	PROPN
ftr-437	247	9	.	.	PROPN
ftr-437	247	10	,	,	PUNCT
ftr-437	247	11	142	142	NUM
ftr-437	247	12	f.r.d	f.r.d	NOUN
ftr-437	247	13	.	.	PROPN
ftr-437	247	14	68	68	NUM
ftr-437	247	15	,	,	PUNCT
ftr-437	247	16	79	79	NUM
ftr-437	247	17	(	(	PUNCT
ftr-437	247	18	1991	1991	NUM
ftr-437	247	19	)	)	PUNCT
ftr-437	247	20	(	(	PUNCT
ftr-437	247	21	where	where	SCONJ
ftr-437	247	22	corporate	corporate	ADJ
ftr-437	247	23	counsel	counsel	NOUN
ftr-437	247	24	failed	fail	VERB
ftr-437	247	25	to	to	PART
ftr-437	247	26	inform	inform	VERB
ftr-437	247	27	the	the	DET
ftr-437	247	28	client	client	NOUN
ftr-437	247	29	and	and	CCONJ
ftr-437	247	30	counsel	counsel	NOUN
ftr-437	247	31	with	with	ADP
ftr-437	247	32	his	his	PRON
ftr-437	247	33	corporate	corporate	ADJ
ftr-437	247	34	client	client	NOUN
ftr-437	247	35	were	be	AUX
ftr-437	247	36	joint	joint	ADJ
ftr-437	247	37	and	and	CCONJ
ftr-437	247	38	severally	severally	ADV
ftr-437	247	39	liable	liable	ADJ
ftr-437	247	40	for	for	ADP
ftr-437	247	41	damages	damage	NOUN
ftr-437	247	42	)	)	PUNCT
ftr-437	247	43	.	.	PUNCT
ftr-437	248	1	41	41	NUM
ftr-437	248	2	.	.	PUNCT
ftr-437	249	1	i	i	PRON
ftr-437	249	2	d.	d.	PROPN
ftr-437	249	3	at	at	ADP
ftr-437	249	4	n.	n.	PROPN
ftr-437	249	5	36	36	NUM
ftr-437	249	6	,	,	PUNCT
ftr-437	249	7	para	para	NOUN
ftr-437	249	8	.	.	PUNCT
ftr-437	250	1	13	13	NUM
ftr-437	250	2	.	.	X
ftr-437	251	1	42	42	NUM
ftr-437	251	2	.	.	PUNCT
ftr-437	252	1	see	see	VERB
ftr-437	252	2	,	,	PUNCT
ftr-437	252	3	e.g.	e.g.	ADV
ftr-437	252	4	,	,	PUNCT
ftr-437	252	5	wm	wm	PROPN
ftr-437	252	6	.	.	PUNCT
ftr-437	252	7	t.	t.	PROPN
ftr-437	252	8	thompson	thompson	PROPN
ftr-437	252	9	co.	co.	PROPN
ftr-437	252	10	v.	v.	ADP
ftr-437	252	11	general	general	PROPN
ftr-437	252	12	nutrition	nutrition	PROPN
ftr-437	252	13	corp	corp	PROPN
ftr-437	252	14	.	.	PROPN
ftr-437	252	15	,	,	PUNCT
ftr-437	252	16	593	593	NUM
ftr-437	252	17	f.supp	f.supp	ADJ
ftr-437	252	18	.	.	PROPN
ftr-437	252	19	1443	1443	NUM
ftr-437	252	20	,	,	PUNCT
ftr-437	252	21	1446	1446	NUM
ftr-437	252	22	,	,	PUNCT
ftr-437	252	23	1455	1455	NUM
ftr-437	252	24	(	(	PUNCT
ftr-437	252	25	c.d	c.d	PROPN
ftr-437	252	26	.	.	PROPN
ftr-437	252	27	cal	cal	PROPN
ftr-437	252	28	.	.	PUNCT
ftr-437	252	29	1984	1984	NUM
ftr-437	252	30	)	)	PUNCT
ftr-437	252	31	;	;	PUNCT
ftr-437	252	32	telectron	telectron	PROPN
ftr-437	252	33	,	,	PUNCT
ftr-437	252	34	inc	inc	PROPN
ftr-437	252	35	.	.	PROPN
ftr-437	252	36	,	,	PUNCT
ftr-437	253	1	v.	v.	ADP
ftr-437	253	2	overhead	overhead	ADJ
ftr-437	253	3	door	door	PROPN
ftr-437	253	4	corp	corp	PROPN
ftr-437	253	5	.	.	PROPN
ftr-437	253	6	,	,	PUNCT
ftr-437	253	7	116	116	NUM
ftr-437	253	8	f.r.d	f.r.d	NOUN
ftr-437	253	9	.	.	PUNCT
ftr-437	253	10	107	107	NUM
ftr-437	253	11	-	-	SYM
ftr-437	253	12	110	110	NUM
ftr-437	253	13	(	(	PUNCT
ftr-437	253	14	s.d	s.d	PROPN
ftr-437	253	15	.	.	PROPN
ftr-437	253	16	fla	fla	PROPN
ftr-437	253	17	.	.	PUNCT
ftr-437	253	18	1987	1987	NUM
ftr-437	253	19	)	)	PUNCT
ftr-437	254	1	;	;	PUNCT
ftr-437	254	2	carlucci	carlucci	NOUN
ftr-437	254	3	v.	v.	ADP
ftr-437	254	4	piper	piper	PROPN
ftr-437	254	5	aircraft	aircraft	PROPN
ftr-437	254	6	corp	corp	PROPN
ftr-437	254	7	.	.	PROPN
ftr-437	254	8	,	,	PUNCT
ftr-437	254	9	inc	inc	PROPN
ftr-437	254	10	.	.	PROPN
ftr-437	254	11	,	,	PUNCT
ftr-437	254	12	775	775	NUM
ftr-437	254	13	f.2d	f.2d	NOUN
ftr-437	254	14	1440	1440	NUM
ftr-437	254	15	,	,	PUNCT
ftr-437	254	16	1443	1443	NUM
ftr-437	254	17	,	,	PUNCT
ftr-437	254	18	1454	1454	NUM
ftr-437	254	19	(	(	PUNCT
ftr-437	254	20	11th	11th	ADJ
ftr-437	254	21	cir	cir	NOUN
ftr-437	254	22	.	.	PUNCT
ftr-437	254	23	1985	1985	NUM
ftr-437	254	24	)	)	PUNCT
ftr-437	254	25	.	.	PUNCT
ftr-437	255	1	43	43	NUM
ftr-437	255	2	.	.	PUNCT
ftr-437	256	1	report	report	NOUN
ftr-437	256	2	,	,	PUNCT
ftr-437	256	3	supra	supra	PROPN
ftr-437	256	4	note	note	NOUN
ftr-437	256	5	10	10	NUM
ftr-437	256	6	.	.	PUNCT
ftr-437	256	7	44	44	NUM
ftr-437	256	8	.	.	PUNCT
ftr-437	257	1	even	even	ADV
ftr-437	257	2	the	the	DET
ftr-437	257	3	report	report	NOUN
ftr-437	257	4	alludes	allude	VERB
ftr-437	257	5	to	to	ADP
ftr-437	257	6	this	this	PRON
ftr-437	257	7	in	in	ADP
ftr-437	257	8	describing	describe	VERB
ftr-437	257	9	the	the	DET
ftr-437	257	10	overly	overly	ADV
ftr-437	257	11	complex	complex	ADJ
ftr-437	257	12	arrangements	arrangement	NOUN
ftr-437	257	13	employed	employ	VERB
ftr-437	257	14	by	by	ADP
ftr-437	257	15	the	the	DET
ftr-437	257	16	advisors	advisor	NOUN
ftr-437	257	17	through	through	ADP
ftr-437	257	18	their	their	PRON
ftr-437	257	19	repeated	repeat	VERB
ftr-437	257	20	use	use	NOUN
ftr-437	257	21	of	of	ADP
ftr-437	257	22	off	off	ADP
ftr-437	257	23	-	-	PUNCT
ftr-437	257	24	shore	shore	NOUN
ftr-437	257	25	spes	spe	NOUN
ftr-437	257	26	.	.	PUNCT
ftr-437	258	1	report	report	NOUN
ftr-437	258	2	,	,	PUNCT
ftr-437	258	3	supra	supra	PROPN
ftr-437	258	4	note	note	NOUN
ftr-437	258	5	10	10	NUM
ftr-437	258	6	,	,	PUNCT
ftr-437	258	7	at	at	ADP
ftr-437	258	8	68	68	NUM
ftr-437	258	9	,	,	PUNCT
ftr-437	258	10	81	81	NUM
ftr-437	258	11	.	.	NOUN
ftr-437	258	12	45	45	NUM
ftr-437	258	13	.	.	PUNCT
ftr-437	259	1	the	the	DET
ftr-437	259	2	role	role	NOUN
ftr-437	259	3	of	of	ADP
ftr-437	259	4	the	the	DET
ftr-437	259	5	board	board	NOUN
ftr-437	259	6	of	of	ADP
ftr-437	259	7	directors	director	NOUN
ftr-437	259	8	in	in	ADP
ftr-437	259	9	enron	enron	PROPN
ftr-437	259	10	’s	’s	PART
ftr-437	259	11	collapse	collapse	NOUN
ftr-437	259	12	.	.	PUNCT
ftr-437	260	1	s.	s.	PROPN
ftr-437	260	2	rep	rep	PROPN
ftr-437	260	3	.	.	PROPN
ftr-437	261	1	no	no	PROPN
ftr-437	261	2	.	.	NOUN
ftr-437	262	1	10770	10770	NUM
ftr-437	262	2	(	(	PUNCT
ftr-437	262	3	2002	2002	NUM
ftr-437	262	4	rule	rule	NOUN
ftr-437	262	5	13.4(a	13.4(a	NUM
ftr-437	262	6	)	)	PUNCT
ftr-437	262	7	)	)	PUNCT
ftr-437	262	8	.	.	PUNCT
ftr-437	263	1	46	46	NUM
ftr-437	263	2	.	.	PUNCT
ftr-437	264	1	enron	enron	PROPN
ftr-437	264	2	corp	corp	PROPN
ftr-437	264	3	.	.	PROPN
ftr-437	264	4	and	and	CCONJ
ftr-437	264	5	subsidiary	subsidiary	NOUN
ftr-437	264	6	companies	company	NOUN
ftr-437	264	7	:	:	PUNCT
ftr-437	264	8	subsidiary	subsidiary	NOUN
ftr-437	264	9	companies	company	NOUN
ftr-437	264	10	and	and	CCONJ
ftr-437	264	11	limited	limited	ADJ
ftr-437	264	12	partnerships	partnership	NOUN
ftr-437	264	13	,	,	PUNCT
ftr-437	264	14	10k	10k	NOUN
ftr-437	264	15	filing	filing	NOUN
ftr-437	264	16	(	(	PUNCT
ftr-437	264	17	as	as	SCONJ
ftr-437	264	18	visited	visit	VERB
ftr-437	264	19	may	may	PROPN
ftr-437	264	20	1	1	NUM
ftr-437	264	21	,	,	PUNCT
ftr-437	264	22	2002	2002	NUM
ftr-437	264	23	)	)	PUNCT
ftr-437	265	1	available	available	ADJ
ftr-437	265	2	at	at	ADP
ftr-437	265	3	http://www.sec.gov/archives/edgar/data/72859/0000072859-97-000009.txt	http://www.sec.gov/archives/edgar/data/72859/0000072859-97-000009.txt	PROPN
ftr-437	265	4	.	.	PROPN
ftr-437	266	1	47	47	NUM
ftr-437	266	2	.	.	PUNCT
ftr-437	267	1	i	i	PRON
ftr-437	267	2	d.	d.	PROPN
ftr-437	267	3	48	48	NUM
ftr-437	267	4	.	.	PUNCT
ftr-437	268	1	i	i	PRON
ftr-437	268	2	d.	d.	VERB
ftr-437	268	3	accordingly.40	accordingly.40	PROPN
ftr-437	268	4	here	here	ADV
ftr-437	268	5	,	,	PUNCT
ftr-437	268	6	the	the	DET
ftr-437	268	7	grand	grand	ADJ
ftr-437	268	8	jury	jury	NOUN
ftr-437	268	9	charged	charge	VERB
ftr-437	268	10	that	that	SCONJ
ftr-437	268	11	enron	enron	PROPN
ftr-437	268	12	’s	’s	PART
ftr-437	268	13	accountants	accountant	NOUN
ftr-437	268	14	knowingly	knowingly	ADV
ftr-437	268	15	,	,	PUNCT
ftr-437	268	16	intentionally	intentionally	ADV
ftr-437	268	17	and	and	CCONJ
ftr-437	268	18	corruptly	corruptly	ADV
ftr-437	268	19	,	,	PUNCT
ftr-437	268	20	inter	inter	PROPN
ftr-437	268	21	alia	alia	NOUN
ftr-437	268	22	,	,	PUNCT
ftr-437	268	23	destroyed	destroy	VERB
ftr-437	268	24	documents	document	NOUN
ftr-437	268	25	to	to	PART
ftr-437	268	26	impair	impair	VERB
ftr-437	268	27	their	their	PRON
ftr-437	268	28	availability	availability	NOUN
ftr-437	268	29	for	for	ADP
ftr-437	268	30	use	use	NOUN
ftr-437	268	31	in	in	ADP
ftr-437	268	32	official	official	ADJ
ftr-437	268	33	proceedings.41	proceedings.41	NOUN
ftr-437	268	34	such	such	ADJ
ftr-437	268	35	alleged	alleged	ADJ
ftr-437	268	36	knowing	knowing	ADJ
ftr-437	268	37	and	and	CCONJ
ftr-437	268	38	purposeful	purposeful	ADJ
ftr-437	268	39	destruction	destruction	NOUN
ftr-437	268	40	can	can	AUX
ftr-437	268	41	result	result	VERB
ftr-437	268	42	in	in	ADP
ftr-437	268	43	significant	significant	ADJ
ftr-437	268	44	sanctions.42	sanctions.42	NOUN
ftr-437	268	45	consequently	consequently	ADV
ftr-437	268	46	,	,	PUNCT
ftr-437	268	47	in	in	ADP
ftr-437	268	48	addition	addition	NOUN
ftr-437	268	49	to	to	ADP
ftr-437	268	50	dubious	dubious	ADJ
ftr-437	268	51	advice	advice	NOUN
ftr-437	268	52	on	on	ADP
ftr-437	268	53	the	the	DET
ftr-437	268	54	many	many	ADJ
ftr-437	268	55	enron	enron	PROPN
ftr-437	268	56	spes	spe	NOUN
ftr-437	268	57	,	,	PUNCT
ftr-437	268	58	the	the	DET
ftr-437	268	59	alleged	alleged	ADJ
ftr-437	268	60	shredding	shredding	NOUN
ftr-437	268	61	of	of	ADP
ftr-437	268	62	documents	document	NOUN
ftr-437	268	63	by	by	ADP
ftr-437	268	64	the	the	DET
ftr-437	268	65	same	same	ADJ
ftr-437	268	66	advisors	advisor	NOUN
ftr-437	268	67	indicates	indicate	VERB
ftr-437	268	68	a	a	DET
ftr-437	268	69	likely	likely	ADJ
ftr-437	268	70	disregard	disregard	NOUN
ftr-437	268	71	for	for	ADP
ftr-437	268	72	any	any	DET
ftr-437	268	73	moral	moral	ADJ
ftr-437	268	74	or	or	CCONJ
ftr-437	268	75	legal	legal	ADJ
ftr-437	268	76	standards	standard	NOUN
ftr-437	268	77	of	of	ADP
ftr-437	268	78	review	review	NOUN
ftr-437	268	79	.	.	PUNCT
ftr-437	269	1	what	what	PRON
ftr-437	269	2	,	,	PUNCT
ftr-437	269	3	then	then	ADV
ftr-437	269	4	,	,	PUNCT
ftr-437	269	5	were	be	AUX
ftr-437	269	6	the	the	DET
ftr-437	269	7	operative	operative	ADJ
ftr-437	269	8	standards	standard	NOUN
ftr-437	269	9	of	of	ADP
ftr-437	269	10	transaction	transaction	NOUN
ftr-437	269	11	review	review	NOUN
ftr-437	269	12	pre	pre	NOUN
ftr-437	269	13	-	-	NOUN
ftr-437	269	14	enron	enron	PROPN
ftr-437	269	15	?	?	PUNCT
ftr-437	270	1	there	there	PRON
ftr-437	270	2	are	be	VERB
ftr-437	270	3	several	several	ADJ
ftr-437	270	4	tax	tax	NOUN
ftr-437	270	5	transaction	transaction	NOUN
ftr-437	270	6	standards	standard	NOUN
ftr-437	270	7	of	of	ADP
ftr-437	270	8	review	review	NOUN
ftr-437	270	9	that	that	PRON
ftr-437	270	10	had	have	AUX
ftr-437	270	11	been	be	AUX
ftr-437	270	12	successfully	successfully	ADV
ftr-437	270	13	applied	apply	VERB
ftr-437	270	14	in	in	ADP
ftr-437	270	15	so	so	ADV
ftr-437	270	16	-	-	PUNCT
ftr-437	270	17	called	call	VERB
ftr-437	270	18	“	"	PUNCT
ftr-437	270	19	tax	tax	NOUN
ftr-437	270	20	shelter	shelter	NOUN
ftr-437	270	21	”	"	PUNCT
ftr-437	270	22	(	(	PUNCT
ftr-437	270	23	spe	spe	NOUN
ftr-437	270	24	)	)	PUNCT
ftr-437	270	25	cases	case	NOUN
ftr-437	270	26	.	.	PUNCT
ftr-437	271	1	iii	iii	X
ftr-437	271	2	.	.	PUNCT
ftr-437	271	3	pre	pre	ADJ
ftr-437	271	4	-	-	PROPN
ftr-437	271	5	enron	enron	PROPN
ftr-437	271	6	standards	standard	NOUN
ftr-437	271	7	of	of	ADP
ftr-437	271	8	tax	tax	NOUN
ftr-437	271	9	review	review	NOUN
ftr-437	271	10	it	it	PRON
ftr-437	271	11	is	be	AUX
ftr-437	271	12	important	important	ADJ
ftr-437	271	13	from	from	ADP
ftr-437	271	14	the	the	DET
ftr-437	271	15	preceding	precede	VERB
ftr-437	271	16	information	information	NOUN
ftr-437	271	17	contained	contain	VERB
ftr-437	271	18	in	in	ADP
ftr-437	271	19	the	the	DET
ftr-437	271	20	report	report	NOUN
ftr-437	271	21	that	that	SCONJ
ftr-437	271	22	numerous	numerous	ADJ
ftr-437	271	23	consolidated	consolidated	ADJ
ftr-437	271	24	techniques	technique	NOUN
ftr-437	271	25	were	be	AUX
ftr-437	271	26	employed	employ	VERB
ftr-437	271	27	to	to	PART
ftr-437	271	28	satisfy	satisfy	VERB
ftr-437	271	29	key	key	ADJ
ftr-437	271	30	accounting	accounting	NOUN
ftr-437	271	31	rules	rule	NOUN
ftr-437	271	32	and	and	CCONJ
ftr-437	271	33	,	,	PUNCT
ftr-437	271	34	once	once	ADV
ftr-437	271	35	discovered	discover	VERB
ftr-437	271	36	,	,	PUNCT
ftr-437	271	37	efforts	effort	NOUN
ftr-437	271	38	were	be	AUX
ftr-437	271	39	allegedly	allegedly	ADV
ftr-437	271	40	made	make	VERB
ftr-437	271	41	to	to	PART
ftr-437	271	42	“	"	PUNCT
ftr-437	271	43	cover	cover	VERB
ftr-437	271	44	up	up	ADP
ftr-437	271	45	”	"	PUNCT
ftr-437	271	46	such	such	ADJ
ftr-437	271	47	planning	planning	NOUN
ftr-437	271	48	scenarios.43	scenarios.43	VERB
ftr-437	271	49	the	the	DET
ftr-437	271	50	tax	tax	NOUN
ftr-437	271	51	planning	planning	NOUN
ftr-437	271	52	used	use	VERB
ftr-437	271	53	at	at	ADP
ftr-437	271	54	enron	enron	PROPN
ftr-437	271	55	,	,	PUNCT
ftr-437	271	56	once	once	ADV
ftr-437	271	57	again	again	ADV
ftr-437	271	58	endorsed	endorse	VERB
ftr-437	271	59	by	by	ADP
ftr-437	271	60	its	its	PRON
ftr-437	271	61	tax	tax	NOUN
ftr-437	271	62	advisors	advisor	NOUN
ftr-437	271	63	,	,	PUNCT
ftr-437	271	64	is	be	AUX
ftr-437	271	65	also	also	ADV
ftr-437	271	66	highly	highly	ADV
ftr-437	271	67	suspect.44	suspect.44	NOUN
ftr-437	271	68	indeed	indeed	ADV
ftr-437	271	69	the	the	DET
ftr-437	271	70	senate	senate	PROPN
ftr-437	271	71	finance	finance	PROPN
ftr-437	271	72	committee	committee	PROPN
ftr-437	271	73	is	be	AUX
ftr-437	271	74	examining	examine	VERB
ftr-437	271	75	enron	enron	PROPN
ftr-437	271	76	’s	’s	PART
ftr-437	271	77	federal	federal	ADJ
ftr-437	271	78	tax	tax	NOUN
ftr-437	271	79	returns	return	NOUN
ftr-437	271	80	from	from	ADP
ftr-437	271	81	1985	1985	NUM
ftr-437	271	82	to	to	ADP
ftr-437	271	83	2001	2001	NUM
ftr-437	271	84	to	to	PART
ftr-437	271	85	review	review	VERB
ftr-437	271	86	the	the	DET
ftr-437	271	87	tax	tax	NOUN
ftr-437	271	88	shelters	shelter	NOUN
ftr-437	271	89	and	and	CCONJ
ftr-437	271	90	other	other	ADJ
ftr-437	271	91	such	such	ADJ
ftr-437	271	92	tax	tax	NOUN
ftr-437	271	93	strategies	strategy	NOUN
ftr-437	271	94	it	it	PRON
ftr-437	271	95	employed.45	employed.45	VERB
ftr-437	271	96	a	a	DET
ftr-437	271	97	perusal	perusal	NOUN
ftr-437	271	98	of	of	ADP
ftr-437	271	99	sec	sec	PROPN
ftr-437	271	100	filings	filing	NOUN
ftr-437	271	101	discloses	disclose	VERB
ftr-437	271	102	that	that	SCONJ
ftr-437	271	103	enron	enron	PROPN
ftr-437	271	104	located	locate	VERB
ftr-437	271	105	more	more	ADJ
ftr-437	271	106	than	than	ADP
ftr-437	271	107	140	140	NUM
ftr-437	271	108	subsidiaries	subsidiary	NOUN
ftr-437	271	109	in	in	ADP
ftr-437	271	110	tax	tax	NOUN
ftr-437	271	111	haven	haven	NOUN
ftr-437	271	112	countries	country	NOUN
ftr-437	271	113	in	in	ADP
ftr-437	271	114	the	the	DET
ftr-437	271	115	netherlands,46	netherlands,46	NOUN
ftr-437	271	116	as	as	ADV
ftr-437	271	117	well	well	ADV
ftr-437	271	118	as	as	ADP
ftr-437	271	119	the	the	DET
ftr-437	271	120	cayman	cayman	NOUN
ftr-437	271	121	islands47	islands47	NOUN
ftr-437	271	122	and	and	CCONJ
ftr-437	271	123	bermuda.48	bermuda.48	NOUN
ftr-437	271	124	2002	2002	NUM
ftr-437	271	125	]	]	PUNCT
ftr-437	271	126	watchdogs	watchdog	NOUN
ftr-437	271	127	that	that	PRON
ftr-437	271	128	failed	fail	VERB
ftr-437	271	129	to	to	PART
ftr-437	271	130	bark	bark	VERB
ftr-437	271	131	865	865	NUM
ftr-437	271	132	49	49	NUM
ftr-437	271	133	.	.	PUNCT
ftr-437	272	1	i	i	PRON
ftr-437	272	2	d.	d.	PROPN
ftr-437	272	3	at	at	ADP
ftr-437	272	4	82	82	NUM
ftr-437	272	5	-	-	SYM
ftr-437	272	6	89	89	NUM
ftr-437	272	7	,	,	PUNCT
ftr-437	272	8	119	119	NUM
ftr-437	272	9	-	-	SYM
ftr-437	272	10	128	128	NUM
ftr-437	272	11	.	.	PUNCT
ftr-437	273	1	50	50	NUM
ftr-437	273	2	.	.	PUNCT
ftr-437	274	1	i	i	PRON
ftr-437	274	2	d.	d.	PROPN
ftr-437	274	3	51	51	NUM
ftr-437	274	4	.	.	PUNCT
ftr-437	275	1	see	see	VERB
ftr-437	275	2	generally	generally	ADV
ftr-437	275	3	report	report	VERB
ftr-437	275	4	,	,	PUNCT
ftr-437	275	5	suptra	suptra	PROPN
ftr-437	275	6	note	note	VERB
ftr-437	275	7	10	10	NUM
ftr-437	275	8	.	.	PUNCT
ftr-437	275	9	52	52	NUM
ftr-437	275	10	.	.	PUNCT
ftr-437	276	1	though	though	SCONJ
ftr-437	276	2	this	this	DET
ftr-437	276	3	tax	tax	NOUN
ftr-437	276	4	planning	planning	NOUN
ftr-437	276	5	device	device	NOUN
ftr-437	276	6	is	be	AUX
ftr-437	276	7	permissible	permissible	ADJ
ftr-437	276	8	it	it	PRON
ftr-437	276	9	does	do	AUX
ftr-437	276	10	indicate	indicate	VERB
ftr-437	276	11	the	the	DET
ftr-437	276	12	degree	degree	NOUN
ftr-437	276	13	of	of	ADP
ftr-437	276	14	aggressiveness	aggressiveness	NOUN
ftr-437	276	15	of	of	ADP
ftr-437	276	16	the	the	DET
ftr-437	276	17	enron	enron	PROPN
ftr-437	276	18	tax	tax	NOUN
ftr-437	276	19	planning	planning	NOUN
ftr-437	276	20	.	.	PUNCT
ftr-437	277	1	see	see	VERB
ftr-437	277	2	,	,	PUNCT
ftr-437	277	3	e.g.	e.g.	ADV
ftr-437	277	4	,	,	PUNCT
ftr-437	277	5	curt	curt	PROPN
ftr-437	277	6	anderson	anderson	PROPN
ftr-437	277	7	&	&	CCONJ
ftr-437	277	8	brad	brad	PROPN
ftr-437	277	9	foss	foss	PROPN
ftr-437	277	10	,	,	PUNCT
ftr-437	277	11	enron	enron	PROPN
ftr-437	277	12	to	to	PART
ftr-437	277	13	release	release	VERB
ftr-437	277	14	tax	tax	NOUN
ftr-437	277	15	records	record	NOUN
ftr-437	277	16	to	to	ADP
ftr-437	277	17	senate	senate	PROPN
ftr-437	277	18	,	,	PUNCT
ftr-437	277	19	toronto	toronto	PROPN
ftr-437	277	20	star	star	PROPN
ftr-437	277	21	,	,	PUNCT
ftr-437	277	22	feb	feb	PROPN
ftr-437	277	23	.	.	PROPN
ftr-437	277	24	16	16	NUM
ftr-437	277	25	,	,	PUNCT
ftr-437	277	26	2002	2002	NUM
ftr-437	277	27	,	,	PUNCT
ftr-437	277	28	at	at	ADP
ftr-437	277	29	sports	sport	NOUN
ftr-437	277	30	,	,	PUNCT
ftr-437	277	31	ii	ii	NOUN
ftr-437	277	32	.	.	PROPN
ftr-437	277	33	53	53	NUM
ftr-437	277	34	.	.	PUNCT
ftr-437	278	1	report	report	NOUN
ftr-437	278	2	,	,	PUNCT
ftr-437	278	3	supra	supra	PROPN
ftr-437	278	4	note	note	NOUN
ftr-437	278	5	10	10	NUM
ftr-437	278	6	,	,	PUNCT
ftr-437	278	7	at	at	ADP
ftr-437	278	8	3	3	NUM
ftr-437	278	9	,	,	PUNCT
ftr-437	278	10	37	37	NUM
ftr-437	278	11	.	.	PUNCT
ftr-437	279	1	the	the	DET
ftr-437	279	2	board	board	NOUN
ftr-437	279	3	’s	’s	PART
ftr-437	279	4	special	special	ADJ
ftr-437	279	5	investigative	investigative	ADJ
ftr-437	279	6	committee	committee	NOUN
ftr-437	279	7	was	be	AUX
ftr-437	279	8	established	establish	VERB
ftr-437	279	9	on	on	ADP
ftr-437	279	10	october	october	PROPN
ftr-437	279	11	28	28	NUM
ftr-437	279	12	,	,	PUNCT
ftr-437	279	13	2001	2001	NUM
ftr-437	279	14	to	to	PART
ftr-437	279	15	conduct	conduct	VERB
ftr-437	279	16	an	an	DET
ftr-437	279	17	investigation	investigation	NOUN
ftr-437	279	18	of	of	ADP
ftr-437	279	19	relatedparty	relatedparty	NOUN
ftr-437	279	20	transactions	transaction	NOUN
ftr-437	279	21	arising	arise	VERB
ftr-437	279	22	from	from	ADP
ftr-437	279	23	the	the	DET
ftr-437	279	24	period	period	NOUN
ftr-437	279	25	of	of	ADP
ftr-437	279	26	the	the	DET
ftr-437	279	27	early	early	ADJ
ftr-437	279	28	1990	1990	NUM
ftr-437	279	29	’s	’s	NOUN
ftr-437	279	30	through	through	ADP
ftr-437	279	31	2001	2001	NUM
ftr-437	279	32	.	.	PUNCT
ftr-437	280	1	i	i	PRON
ftr-437	280	2	d.	d.	PROPN
ftr-437	280	3	54	54	NUM
ftr-437	280	4	.	.	PUNCT
ftr-437	281	1	aba	aba	PROPN
ftr-437	281	2	comm	comm	NOUN
ftr-437	281	3	.	.	PUNCT
ftr-437	282	1	or	or	CCONJ
ftr-437	282	2	prof’l	prof’l	PRON
ftr-437	282	3	responsibility	responsibility	NOUN
ftr-437	282	4	,	,	PUNCT
ftr-437	282	5	formal	formal	ADJ
ftr-437	282	6	op	op	NOUN
ftr-437	282	7	.	.	PUNCT
ftr-437	283	1	85	85	NUM
ftr-437	283	2	-	-	SYM
ftr-437	283	3	352	352	NUM
ftr-437	283	4	(	(	PUNCT
ftr-437	283	5	1985	1985	NUM
ftr-437	283	6	)	)	PUNCT
ftr-437	284	1	[	[	X
ftr-437	284	2	hereinafter	hereinafter	NOUN
ftr-437	284	3	aba	aba	PROPN
ftr-437	284	4	opinon	opinon	VERB
ftr-437	284	5	85	85	NUM
ftr-437	284	6	-	-	SYM
ftr-437	284	7	352	352	NUM
ftr-437	284	8	]	]	PUNCT
ftr-437	284	9	;	;	PUNCT
ftr-437	284	10	aba	aba	PROPN
ftr-437	284	11	model	model	NOUN
ftr-437	284	12	rules	rule	NOUN
ftr-437	284	13	of	of	ADP
ftr-437	284	14	prof’l	prof’l	NOUN
ftr-437	284	15	conduct	conduct	NOUN
ftr-437	284	16	(	(	PUNCT
ftr-437	284	17	2001	2001	NUM
ftr-437	284	18	)	)	PUNCT
ftr-437	285	1	[	[	X
ftr-437	285	2	hereinafter	hereinafter	NOUN
ftr-437	285	3	mrpc	mrpc	NOUN
ftr-437	285	4	]	]	PUNCT
ftr-437	285	5	.	.	PUNCT
ftr-437	286	1	neither	neither	CCONJ
ftr-437	286	2	the	the	DET
ftr-437	286	3	mrpc	mrpc	NOUN
ftr-437	286	4	or	or	CCONJ
ftr-437	286	5	aba	aba	PRON
ftr-437	286	6	formal	formal	ADJ
ftr-437	286	7	opinion	opinion	NOUN
ftr-437	286	8	have	have	VERB
ftr-437	286	9	the	the	DET
ftr-437	286	10	effect	effect	NOUN
ftr-437	286	11	of	of	ADP
ftr-437	286	12	law	law	NOUN
ftr-437	286	13	.	.	PUNCT
ftr-437	287	1	thus	thus	ADV
ftr-437	287	2	,	,	PUNCT
ftr-437	287	3	each	each	DET
ftr-437	287	4	state	state	NOUN
ftr-437	287	5	has	have	VERB
ftr-437	287	6	the	the	DET
ftr-437	287	7	authority	authority	NOUN
ftr-437	287	8	via	via	ADP
ftr-437	287	9	the	the	DET
ftr-437	287	10	legislature	legislature	NOUN
ftr-437	287	11	or	or	CCONJ
ftr-437	287	12	the	the	DET
ftr-437	287	13	state	state	NOUN
ftr-437	287	14	supreme	supreme	PROPN
ftr-437	287	15	court	court	PROPN
ftr-437	287	16	to	to	PART
ftr-437	287	17	adopt	adopt	VERB
ftr-437	287	18	the	the	DET
ftr-437	287	19	provisions	provision	NOUN
ftr-437	287	20	of	of	ADP
ftr-437	287	21	the	the	DET
ftr-437	287	22	mrpc	mrpc	NOUN
ftr-437	287	23	.	.	PUNCT
ftr-437	288	1	55	55	NUM
ftr-437	288	2	.	.	PUNCT
ftr-437	289	1	aicpa	aicpa	PROPN
ftr-437	289	2	,	,	PUNCT
ftr-437	289	3	statements	statement	NOUN
ftr-437	289	4	on	on	ADP
ftr-437	289	5	responsibility	responsibility	NOUN
ftr-437	289	6	in	in	ADP
ftr-437	289	7	tax	tax	NOUN
ftr-437	289	8	practice	practice	NOUN
ftr-437	289	9	(	(	PUNCT
ftr-437	289	10	1991	1991	NUM
ftr-437	289	11	)	)	PUNCT
ftr-437	290	1	[	[	X
ftr-437	290	2	hereinafter	hereinafter	NOUN
ftr-437	290	3	srtp	srtp	VERB
ftr-437	290	4	]	]	PUNCT
ftr-437	290	5	.	.	PUNCT
ftr-437	291	1	aicpa	aicpa	PROPN
ftr-437	291	2	,	,	PUNCT
ftr-437	291	3	code	code	NOUN
ftr-437	291	4	of	of	ADP
ftr-437	291	5	professional	professional	ADJ
ftr-437	291	6	conduct	conduct	NOUN
ftr-437	291	7	(	(	PUNCT
ftr-437	291	8	1997	1997	NUM
ftr-437	291	9	)	)	PUNCT
ftr-437	292	1	[	[	X
ftr-437	292	2	hereinafter	hereinafter	NOUN
ftr-437	292	3	cpc	cpc	PROPN
ftr-437	292	4	]	]	PUNCT
ftr-437	292	5	<	<	X
ftr-437	292	6	http://www.aicpa.com	http://www.aicpa.com	X
ftr-437	292	7	>	>	X
ftr-437	292	8	(	(	PUNCT
ftr-437	292	9	last	last	ADJ
ftr-437	292	10	visited	visit	VERB
ftr-437	292	11	may	may	PROPN
ftr-437	292	12	2	2	NUM
ftr-437	292	13	,	,	PUNCT
ftr-437	292	14	2002	2002	NUM
ftr-437	292	15	)	)	PUNCT
ftr-437	292	16	.	.	PUNCT
ftr-437	293	1	56	56	NUM
ftr-437	293	2	.	.	PUNCT
ftr-437	293	3	practice	practice	NOUN
ftr-437	293	4	before	before	ADP
ftr-437	293	5	the	the	DET
ftr-437	293	6	internal	internal	ADJ
ftr-437	293	7	revenue	revenue	NOUN
ftr-437	293	8	service	service	NOUN
ftr-437	293	9	,	,	PUNCT
ftr-437	293	10	31	31	NUM
ftr-437	293	11	c.f.r	c.f.r	NOUN
ftr-437	293	12	.	.	PUNCT
ftr-437	294	1	pt	pt	PROPN
ftr-437	294	2	.	.	PROPN
ftr-437	294	3	10	10	NUM
ftr-437	294	4	(	(	PUNCT
ftr-437	294	5	2002	2002	NUM
ftr-437	294	6	)	)	PUNCT
ftr-437	295	1	[	[	X
ftr-437	295	2	hereinafter	hereinafter	NOUN
ftr-437	295	3	circular	circular	ADJ
ftr-437	295	4	230	230	NUM
ftr-437	295	5	]	]	PUNCT
ftr-437	295	6	in	in	ADP
ftr-437	295	7	addition	addition	NOUN
ftr-437	295	8	,	,	PUNCT
ftr-437	295	9	the	the	DET
ftr-437	295	10	report	report	NOUN
ftr-437	295	11	is	be	AUX
ftr-437	295	12	riddled	riddle	VERB
ftr-437	295	13	with	with	ADP
ftr-437	295	14	use	use	NOUN
ftr-437	295	15	of	of	ADP
ftr-437	295	16	spes	spe	NOUN
ftr-437	295	17	in	in	ADP
ftr-437	295	18	“	"	PUNCT
ftr-437	295	19	hedging	hedging	NOUN
ftr-437	295	20	”	"	PUNCT
ftr-437	295	21	transactions49	transactions49	NOUN
ftr-437	295	22	and	and	CCONJ
ftr-437	295	23	derivatives50	derivatives50	NOUN
ftr-437	295	24	which	which	PRON
ftr-437	295	25	tend	tend	VERB
ftr-437	295	26	to	to	PART
ftr-437	295	27	shift	shift	VERB
ftr-437	295	28	economic	economic	ADJ
ftr-437	295	29	risk	risk	NOUN
ftr-437	295	30	without	without	ADP
ftr-437	295	31	loss	loss	NOUN
ftr-437	295	32	of	of	ADP
ftr-437	295	33	tax	tax	NOUN
ftr-437	295	34	deductions.51	deductions.51	NOUN
ftr-437	295	35	and	and	CCONJ
ftr-437	295	36	enron	enron	PROPN
ftr-437	295	37	was	be	AUX
ftr-437	295	38	one	one	NUM
ftr-437	295	39	of	of	ADP
ftr-437	295	40	the	the	DET
ftr-437	295	41	first	first	ADJ
ftr-437	295	42	issuers	issuer	NOUN
ftr-437	295	43	of	of	ADP
ftr-437	295	44	“	"	PUNCT
ftr-437	295	45	trust	trust	NOUN
ftr-437	295	46	preferred	prefer	VERB
ftr-437	295	47	”	"	PUNCT
ftr-437	295	48	securities	security	NOUN
ftr-437	295	49	that	that	PRON
ftr-437	295	50	allowed	allow	VERB
ftr-437	295	51	enron	enron	PROPN
ftr-437	295	52	to	to	PART
ftr-437	295	53	issue	issue	VERB
ftr-437	295	54	debt	debt	NOUN
ftr-437	295	55	through	through	ADP
ftr-437	295	56	a	a	DET
ftr-437	295	57	subsidiary	subsidiary	NOUN
ftr-437	295	58	and	and	CCONJ
ftr-437	295	59	claim	claim	VERB
ftr-437	295	60	the	the	DET
ftr-437	295	61	interest	interest	NOUN
ftr-437	295	62	deduction	deduction	NOUN
ftr-437	295	63	on	on	ADP
ftr-437	295	64	its	its	PRON
ftr-437	295	65	tax	tax	NOUN
ftr-437	295	66	return	return	NOUN
ftr-437	295	67	without	without	ADP
ftr-437	295	68	reflecting	reflect	VERB
ftr-437	295	69	the	the	DET
ftr-437	295	70	debt	debt	NOUN
ftr-437	295	71	as	as	ADP
ftr-437	295	72	a	a	DET
ftr-437	295	73	liability	liability	NOUN
ftr-437	295	74	on	on	ADP
ftr-437	295	75	its	its	PRON
ftr-437	295	76	balance	balance	NOUN
ftr-437	295	77	sheet.52	sheet.52	NOUN
ftr-437	295	78	a.	a.	NOUN
ftr-437	295	79	standards	standard	NOUN
ftr-437	295	80	of	of	ADP
ftr-437	295	81	tax	tax	NOUN
ftr-437	295	82	review	review	PROPN
ftr-437	295	83	enron	enron	PROPN
ftr-437	295	84	’s	’s	PART
ftr-437	295	85	accounting	accounting	NOUN
ftr-437	295	86	and	and	CCONJ
ftr-437	295	87	legal	legal	ADJ
ftr-437	295	88	tax	tax	NOUN
ftr-437	295	89	advisors	advisor	NOUN
ftr-437	295	90	had	have	VERB
ftr-437	295	91	several	several	ADJ
ftr-437	295	92	fundamental	fundamental	ADJ
ftr-437	295	93	standards	standard	NOUN
ftr-437	295	94	of	of	ADP
ftr-437	295	95	tax	tax	NOUN
ftr-437	295	96	review	review	NOUN
ftr-437	295	97	and	and	CCONJ
ftr-437	295	98	disclosure	disclosure	NOUN
ftr-437	295	99	available	available	ADJ
ftr-437	295	100	to	to	ADP
ftr-437	295	101	them	they	PRON
ftr-437	295	102	during	during	ADP
ftr-437	295	103	the	the	DET
ftr-437	295	104	period	period	NOUN
ftr-437	295	105	covered	cover	VERB
ftr-437	295	106	in	in	ADP
ftr-437	295	107	the	the	DET
ftr-437	295	108	report.53	report.53	NOUN
ftr-437	295	109	each	each	DET
ftr-437	295	110	pertinent	pertinent	ADJ
ftr-437	295	111	standard	standard	NOUN
ftr-437	295	112	of	of	ADP
ftr-437	295	113	tax	tax	NOUN
ftr-437	295	114	review	review	NOUN
ftr-437	295	115	and	and	CCONJ
ftr-437	295	116	disclosure	disclosure	NOUN
ftr-437	295	117	affecting	affect	VERB
ftr-437	295	118	transactions	transaction	NOUN
ftr-437	295	119	involving	involve	VERB
ftr-437	295	120	potential	potential	ADJ
ftr-437	295	121	tax	tax	NOUN
ftr-437	295	122	shelters	shelter	NOUN
ftr-437	295	123	are	be	AUX
ftr-437	295	124	discussed	discuss	VERB
ftr-437	295	125	below	below	ADP
ftr-437	295	126	:	:	PUNCT
ftr-437	295	127	source	source	NOUN
ftr-437	295	128	of	of	ADP
ftr-437	295	129	standard	standard	ADJ
ftr-437	295	130	issuer	issuer	PROPN
ftr-437	295	131	party	party	NOUN
ftr-437	295	132	affected	affect	VERB
ftr-437	295	133	1	1	NUM
ftr-437	295	134	.	.	PUNCT
ftr-437	296	1	aba	aba	PROPN
ftr-437	296	2	formal	formal	ADJ
ftr-437	296	3	opinion	opinion	NOUN
ftr-437	296	4	85	85	NUM
ftr-437	296	5	-	-	SYM
ftr-437	296	6	352	352	NUM
ftr-437	296	7	american	american	ADJ
ftr-437	296	8	bar	bar	NOUN
ftr-437	296	9	assoc	assoc	NOUN
ftr-437	296	10	.	.	PUNCT
ftr-437	297	1	attorneys	attorney	NOUN
ftr-437	297	2	at	at	ADP
ftr-437	297	3	law	law	NOUN
ftr-437	297	4	and	and	CCONJ
ftr-437	297	5	model	model	NOUN
ftr-437	297	6	rules	rule	NOUN
ftr-437	297	7	of	of	ADP
ftr-437	297	8	professional	professional	ADJ
ftr-437	297	9	conduct	conduct	NOUN
ftr-437	297	10	(	(	PUNCT
ftr-437	297	11	mrpc)54	mrpc)54	NOUN
ftr-437	297	12	2	2	NUM
ftr-437	297	13	.	.	PUNCT
ftr-437	298	1	aicpa	aicpa	PROPN
ftr-437	298	2	statements	statement	NOUN
ftr-437	298	3	on	on	ADP
ftr-437	298	4	american	american	PROPN
ftr-437	298	5	inst	inst	PROPN
ftr-437	298	6	.	.	PROPN
ftr-437	299	1	of	of	ADP
ftr-437	299	2	cpas	cpa	NOUN
ftr-437	299	3	cpas	cpa	NOUN
ftr-437	299	4	who	who	PRON
ftr-437	299	5	are	be	AUX
ftr-437	299	6	responsibilities	responsibility	NOUN
ftr-437	299	7	in	in	ADP
ftr-437	299	8	tax	tax	NOUN
ftr-437	299	9	practice	practice	NOUN
ftr-437	299	10	aicpa	aicpa	NOUN
ftr-437	299	11	members	member	NOUN
ftr-437	299	12	(	(	PUNCT
ftr-437	299	13	srtp	srtp	ADJ
ftr-437	299	14	)	)	PUNCT
ftr-437	299	15	and	and	CCONJ
ftr-437	299	16	code	code	NOUN
ftr-437	299	17	of	of	ADP
ftr-437	299	18	professional	professional	ADJ
ftr-437	299	19	conduct	conduct	NOUN
ftr-437	299	20	(	(	PUNCT
ftr-437	299	21	cpc)55	cpc)55	PROPN
ftr-437	299	22	3	3	X
ftr-437	299	23	.	.	PUNCT
ftr-437	299	24	treasury	treasury	PROPN
ftr-437	299	25	circular	circular	ADJ
ftr-437	299	26	23056	23056	NUM
ftr-437	299	27	internal	internal	ADJ
ftr-437	299	28	revenue	revenue	NOUN
ftr-437	299	29	service	service	NOUN
ftr-437	299	30	persons	person	NOUN
ftr-437	299	31	who	who	PRON
ftr-437	299	32	practice	practice	VERB
ftr-437	299	33	before	before	ADP
ftr-437	299	34	the	the	DET
ftr-437	299	35	irs	irs	PROPN
ftr-437	300	1	866	866	NUM
ftr-437	300	2	florida	florida	PROPN
ftr-437	300	3	tax	tax	PROPN
ftr-437	300	4	review	review	NOUN
ftr-437	300	5	[	[	X
ftr-437	300	6	vol.5:10	vol.5:10	NOUN
ftr-437	300	7	57	57	NUM
ftr-437	300	8	.	.	PUNCT
ftr-437	301	1	temp	temp	NOUN
ftr-437	301	2	.	.	PUNCT
ftr-437	302	1	regs	regs	PROPN
ftr-437	302	2	.	.	PUNCT
ftr-437	303	1	§	§	PROPN
ftr-437	303	2	1.6011	1.6011	NUM
ftr-437	303	3	-	-	SYM
ftr-437	303	4	4	4	NUM
ftr-437	303	5	t	t	NOUN
ftr-437	303	6	(	(	PUNCT
ftr-437	303	7	2000	2000	NUM
ftr-437	303	8	)	)	PUNCT
ftr-437	303	9	;	;	PUNCT
ftr-437	303	10	notice	notice	VERB
ftr-437	303	11	2001	2001	NUM
ftr-437	303	12	-	-	SYM
ftr-437	303	13	51	51	NUM
ftr-437	303	14	,	,	PUNCT
ftr-437	303	15	2001	2001	NUM
ftr-437	303	16	-	-	SYM
ftr-437	303	17	34	34	NUM
ftr-437	303	18	i.r.b	i.r.b	NOUN
ftr-437	303	19	.	.	PUNCT
ftr-437	304	1	190	190	NUM
ftr-437	304	2	.	.	X
ftr-437	305	1	58	58	NUM
ftr-437	305	2	.	.	PUNCT
ftr-437	306	1	irc	irc	PROPN
ftr-437	306	2	§	§	PROPN
ftr-437	306	3	§	§	PROPN
ftr-437	306	4	6651	6651	NUM
ftr-437	306	5	,	,	PUNCT
ftr-437	306	6	6654	6654	NUM
ftr-437	306	7	,	,	PUNCT
ftr-437	306	8	6662	6662	NUM
ftr-437	306	9	,	,	PUNCT
ftr-437	306	10	6663	6663	NUM
ftr-437	306	11	,	,	PUNCT
ftr-437	306	12	6672	6672	NUM
ftr-437	306	13	,	,	PUNCT
ftr-437	306	14	6674	6674	NUM
ftr-437	306	15	,	,	PUNCT
ftr-437	306	16	6682	6682	NUM
ftr-437	306	17	,	,	PUNCT
ftr-437	306	18	6694	6694	NUM
ftr-437	306	19	,	,	PUNCT
ftr-437	306	20	6695	6695	NUM
ftr-437	306	21	,	,	PUNCT
ftr-437	306	22	6701	6701	NUM
ftr-437	306	23	,	,	PUNCT
ftr-437	306	24	6702	6702	NUM
ftr-437	306	25	.	.	PUNCT
ftr-437	307	1	the	the	DET
ftr-437	307	2	tax	tax	NOUN
ftr-437	307	3	standard	standard	NOUN
ftr-437	307	4	in	in	ADP
ftr-437	307	5	criminal	criminal	ADJ
ftr-437	307	6	fraud	fraud	NOUN
ftr-437	307	7	cases	case	NOUN
ftr-437	307	8	,	,	PUNCT
ftr-437	307	9	unlike	unlike	ADP
ftr-437	307	10	the	the	DET
ftr-437	307	11	civil	civil	ADJ
ftr-437	307	12	tax	tax	NOUN
ftr-437	307	13	review	review	NOUN
ftr-437	307	14	and	and	CCONJ
ftr-437	307	15	disclosure	disclosure	NOUN
ftr-437	307	16	standards	standard	NOUN
ftr-437	307	17	,	,	PUNCT
ftr-437	307	18	has	have	AUX
ftr-437	307	19	never	never	ADV
ftr-437	307	20	varied	varied	ADJ
ftr-437	307	21	.	.	PUNCT
ftr-437	308	1	it	it	PRON
ftr-437	308	2	is	be	AUX
ftr-437	308	3	willfulness	willfulness	NOUN
ftr-437	308	4	of	of	ADP
ftr-437	308	5	the	the	DET
ftr-437	308	6	taxpayer	taxpayer	NOUN
ftr-437	308	7	’s	’s	PART
ftr-437	308	8	conduct	conduct	NOUN
ftr-437	308	9	and	and	CCONJ
ftr-437	308	10	the	the	DET
ftr-437	308	11	willfulness	willfulness	NOUN
ftr-437	308	12	standard	standard	NOUN
ftr-437	308	13	requires	require	VERB
ftr-437	308	14	a	a	DET
ftr-437	308	15	voluntary	voluntary	ADJ
ftr-437	308	16	,	,	PUNCT
ftr-437	308	17	intentional	intentional	ADJ
ftr-437	308	18	violation	violation	NOUN
ftr-437	308	19	of	of	ADP
ftr-437	308	20	a	a	DET
ftr-437	308	21	known	know	VERB
ftr-437	308	22	legal	legal	ADJ
ftr-437	308	23	duty	duty	NOUN
ftr-437	308	24	,	,	PUNCT
ftr-437	308	25	e.g.	e.g.	ADV
ftr-437	308	26	,	,	PUNCT
ftr-437	308	27	failure	failure	NOUN
ftr-437	308	28	to	to	PART
ftr-437	308	29	pay	pay	VERB
ftr-437	308	30	tax	tax	NOUN
ftr-437	308	31	is	be	AUX
ftr-437	308	32	intentional	intentional	ADJ
ftr-437	308	33	and	and	CCONJ
ftr-437	308	34	not	not	PART
ftr-437	308	35	due	due	ADP
ftr-437	308	36	to	to	ADP
ftr-437	308	37	negligence	negligence	NOUN
ftr-437	308	38	or	or	CCONJ
ftr-437	308	39	mistake	mistake	NOUN
ftr-437	308	40	.	.	PUNCT
ftr-437	309	1	see	see	VERB
ftr-437	309	2	,	,	PUNCT
ftr-437	309	3	e.g.	e.g.	ADV
ftr-437	309	4	,	,	PUNCT
ftr-437	309	5	united	united	PROPN
ftr-437	309	6	states	states	PROPN
ftr-437	309	7	v.	v.	ADP
ftr-437	309	8	pomponio	pomponio	PROPN
ftr-437	309	9	,	,	PUNCT
ftr-437	309	10	429	429	NUM
ftr-437	309	11	u.	u.	PROPN
ftr-437	309	12	s.	s.	PROPN
ftr-437	309	13	10	10	NUM
ftr-437	309	14	(	(	PUNCT
ftr-437	309	15	1976	1976	NUM
ftr-437	309	16	)	)	PUNCT
ftr-437	309	17	;	;	PUNCT
ftr-437	309	18	united	united	PROPN
ftr-437	309	19	states	states	PROPN
ftr-437	309	20	v.	v.	ADP
ftr-437	309	21	bishop	bishop	PROPN
ftr-437	309	22	,	,	PUNCT
ftr-437	309	23	412	412	NUM
ftr-437	309	24	u.	u.	PROPN
ftr-437	309	25	s.	s.	PROPN
ftr-437	309	26	346	346	NUM
ftr-437	309	27	(	(	PUNCT
ftr-437	309	28	1973	1973	NUM
ftr-437	309	29	)	)	PUNCT
ftr-437	309	30	.	.	PUNCT
ftr-437	310	1	59	59	NUM
ftr-437	310	2	.	.	PUNCT
ftr-437	310	3	bernard	bernard	PROPN
ftr-437	310	4	wolfman	wolfman	PROPN
ftr-437	310	5	,	,	PUNCT
ftr-437	310	6	et	et	PROPN
ftr-437	310	7	al	al	PROPN
ftr-437	310	8	.	.	PROPN
ftr-437	310	9	,	,	PUNCT
ftr-437	310	10	standards	standard	NOUN
ftr-437	310	11	of	of	ADP
ftr-437	310	12	tax	tax	NOUN
ftr-437	310	13	practice	practice	NOUN
ftr-437	310	14	§	§	PROPN
ftr-437	310	15	101.2	101.2	NUM
ftr-437	310	16	(	(	PUNCT
ftr-437	310	17	boston	boston	PROPN
ftr-437	310	18	:	:	PUNCT
ftr-437	310	19	little	little	ADJ
ftr-437	310	20	,	,	PUNCT
ftr-437	310	21	brown	brown	ADJ
ftr-437	310	22	and	and	CCONJ
ftr-437	310	23	company	company	NOUN
ftr-437	310	24	1997	1997	NUM
ftr-437	310	25	)	)	PUNCT
ftr-437	310	26	.	.	PUNCT
ftr-437	311	1	60	60	NUM
ftr-437	311	2	.	.	PUNCT
ftr-437	312	1	mrpc	mrpc	PROPN
ftr-437	312	2	,	,	PUNCT
ftr-437	312	3	supra	supra	PROPN
ftr-437	312	4	note	note	PROPN
ftr-437	312	5	54	54	NUM
ftr-437	312	6	.	.	NOUN
ftr-437	312	7	61	61	NUM
ftr-437	312	8	.	.	PUNCT
ftr-437	313	1	mrpc	mrpc	PROPN
ftr-437	313	2	,	,	PUNCT
ftr-437	313	3	supra	supra	PROPN
ftr-437	313	4	note	note	NOUN
ftr-437	313	5	54	54	NUM
ftr-437	313	6	.	.	PUNCT
ftr-437	314	1	in	in	ADP
ftr-437	314	2	general	general	ADJ
ftr-437	314	3	,	,	PUNCT
ftr-437	314	4	other	other	ADJ
ftr-437	314	5	relevant	relevant	ADJ
ftr-437	314	6	rules	rule	NOUN
ftr-437	314	7	for	for	ADP
ftr-437	314	8	tax	tax	NOUN
ftr-437	314	9	lawyers	lawyer	NOUN
ftr-437	314	10	are	be	AUX
ftr-437	314	11	found	find	VERB
ftr-437	314	12	in	in	ADP
ftr-437	314	13	rules	rule	NOUN
ftr-437	314	14	1.3	1.3	NUM
ftr-437	314	15	,	,	PUNCT
ftr-437	314	16	1.4	1.4	NUM
ftr-437	314	17	,	,	PUNCT
ftr-437	314	18	1.6	1.6	NUM
ftr-437	314	19	,	,	PUNCT
ftr-437	314	20	4.1	4.1	NUM
ftr-437	314	21	,	,	PUNCT
ftr-437	314	22	and	and	CCONJ
ftr-437	314	23	7.4	7.4	NUM
ftr-437	314	24	dealing	deal	VERB
ftr-437	314	25	with	with	ADP
ftr-437	314	26	diligence	diligence	NOUN
ftr-437	314	27	,	,	PUNCT
ftr-437	314	28	communication	communication	NOUN
ftr-437	314	29	,	,	PUNCT
ftr-437	314	30	confidentiality	confidentiality	NOUN
ftr-437	314	31	,	,	PUNCT
ftr-437	314	32	disclosure	disclosure	NOUN
ftr-437	314	33	and	and	CCONJ
ftr-437	314	34	specialization	specialization	NOUN
ftr-437	314	35	,	,	PUNCT
ftr-437	314	36	respectively	respectively	ADV
ftr-437	314	37	.	.	PUNCT
ftr-437	315	1	i	i	PRON
ftr-437	315	2	d.	d.	PROPN
ftr-437	315	3	source	source	NOUN
ftr-437	315	4	of	of	ADP
ftr-437	315	5	standard	standard	ADJ
ftr-437	315	6	issuer	issuer	PROPN
ftr-437	315	7	party	party	NOUN
ftr-437	315	8	affected	affect	VERB
ftr-437	315	9	4	4	NUM
ftr-437	315	10	.	.	PUNCT
ftr-437	316	1	treasury	treasury	NOUN
ftr-437	316	2	regulations	regulation	NOUN
ftr-437	316	3	and	and	CCONJ
ftr-437	316	4	internal	internal	ADJ
ftr-437	316	5	revenue	revenue	NOUN
ftr-437	316	6	service	service	NOUN
ftr-437	316	7	taxpayer	taxpayer	NOUN
ftr-437	316	8	engaged	engage	VERB
ftr-437	316	9	the	the	DET
ftr-437	316	10	2000	2000	NUM
ftr-437	316	11	-	-	SYM
ftr-437	316	12	01	01	NUM
ftr-437	316	13	tax	tax	NOUN
ftr-437	316	14	shelter	shelter	NOUN
ftr-437	316	15	in	in	ADP
ftr-437	316	16	transactions	transaction	NOUN
ftr-437	316	17	disclosure	disclosure	NOUN
ftr-437	316	18	regulations57	regulations57	NOUN
ftr-437	316	19	covered	cover	VERB
ftr-437	316	20	by	by	ADP
ftr-437	316	21	the	the	DET
ftr-437	316	22	regulations	regulation	NOUN
ftr-437	316	23	5	5	NUM
ftr-437	316	24	.	.	PUNCT
ftr-437	317	1	internal	internal	ADJ
ftr-437	317	2	revenue	revenue	NOUN
ftr-437	317	3	code	code	NOUN
ftr-437	317	4	of	of	ADP
ftr-437	317	5	u.	u.	PROPN
ftr-437	317	6	s.	s.	PROPN
ftr-437	317	7	congress	congress	PROPN
ftr-437	317	8	all	all	DET
ftr-437	317	9	taxpayers	taxpayer	NOUN
ftr-437	317	10	1986	1986	NUM
ftr-437	317	11	and	and	CCONJ
ftr-437	317	12	the	the	DET
ftr-437	317	13	civil	civil	ADJ
ftr-437	317	14	penalty	penalty	NOUN
ftr-437	317	15	provisions58	provisions58	VERB
ftr-437	317	16	1	1	NUM
ftr-437	317	17	.	.	X
ftr-437	318	1	aba	aba	PROPN
ftr-437	318	2	formal	formal	ADJ
ftr-437	318	3	opinion	opinion	NOUN
ftr-437	318	4	85	85	NUM
ftr-437	318	5	-	-	SYM
ftr-437	318	6	352	352	NUM
ftr-437	318	7	and	and	CCONJ
ftr-437	318	8	model	model	NOUN
ftr-437	318	9	rules	rule	NOUN
ftr-437	318	10	of	of	ADP
ftr-437	318	11	professional	professional	ADJ
ftr-437	318	12	conduct	conduct	NOUN
ftr-437	318	13	–	–	PUNCT
ftr-437	318	14	first	first	ADV
ftr-437	318	15	is	be	AUX
ftr-437	318	16	the	the	DET
ftr-437	318	17	aba	aba	PROPN
ftr-437	318	18	tax	tax	NOUN
ftr-437	318	19	standard	standard	NOUN
ftr-437	318	20	of	of	ADP
ftr-437	318	21	review	review	NOUN
ftr-437	318	22	found	find	VERB
ftr-437	318	23	in	in	ADP
ftr-437	318	24	aba	aba	PROPN
ftr-437	318	25	opinion	opinion	NOUN
ftr-437	318	26	85352	85352	NUM
ftr-437	318	27	and	and	CCONJ
ftr-437	318	28	its	its	PRON
ftr-437	318	29	pertinent	pertinent	ADJ
ftr-437	318	30	sections	section	NOUN
ftr-437	318	31	of	of	ADP
ftr-437	318	32	the	the	DET
ftr-437	318	33	mrpc	mrpc	NOUN
ftr-437	318	34	.	.	PUNCT
ftr-437	319	1	the	the	DET
ftr-437	319	2	standard	standard	NOUN
ftr-437	319	3	of	of	ADP
ftr-437	319	4	tax	tax	NOUN
ftr-437	319	5	review	review	NOUN
ftr-437	319	6	may	may	AUX
ftr-437	319	7	best	well	ADV
ftr-437	319	8	be	be	AUX
ftr-437	319	9	summarized	summarize	VERB
ftr-437	319	10	as	as	SCONJ
ftr-437	319	11	follows	follow	VERB
ftr-437	319	12	:	:	PUNCT
ftr-437	319	13	the	the	DET
ftr-437	319	14	practitioner	practitioner	NOUN
ftr-437	319	15	also	also	ADV
ftr-437	319	16	owes	owe	VERB
ftr-437	319	17	a	a	DET
ftr-437	319	18	duty	duty	NOUN
ftr-437	319	19	,	,	PUNCT
ftr-437	319	20	albeit	albeit	SCONJ
ftr-437	319	21	less	less	ADV
ftr-437	319	22	well	well	ADV
ftr-437	319	23	defined	define	VERB
ftr-437	319	24	,	,	PUNCT
ftr-437	319	25	to	to	ADP
ftr-437	319	26	the	the	DET
ftr-437	319	27	tax	tax	NOUN
ftr-437	319	28	system	system	NOUN
ftr-437	319	29	as	as	ADP
ftr-437	319	30	a	a	DET
ftr-437	319	31	whole	whole	NOUN
ftr-437	319	32	.	.	PUNCT
ftr-437	320	1	the	the	DET
ftr-437	320	2	practitioner	practitioner	NOUN
ftr-437	320	3	is	be	AUX
ftr-437	320	4	not	not	PART
ftr-437	320	5	free	free	ADJ
ftr-437	320	6	to	to	PART
ftr-437	320	7	do	do	VERB
ftr-437	320	8	whatever	whatever	PRON
ftr-437	320	9	it	it	PRON
ftr-437	320	10	is	be	AUX
ftr-437	320	11	that	that	SCONJ
ftr-437	320	12	the	the	DET
ftr-437	320	13	client	client	NOUN
ftr-437	320	14	demands	demand	VERB
ftr-437	320	15	,	,	PUNCT
ftr-437	320	16	regardless	regardless	ADV
ftr-437	320	17	of	of	ADP
ftr-437	320	18	the	the	DET
ftr-437	320	19	client	client	NOUN
ftr-437	320	20	’s	’s	PART
ftr-437	320	21	willingness	willingness	NOUN
ftr-437	320	22	to	to	PART
ftr-437	320	23	incur	incur	VERB
ftr-437	320	24	the	the	DET
ftr-437	320	25	risk	risk	NOUN
ftr-437	320	26	of	of	ADP
ftr-437	320	27	penalty	penalty	NOUN
ftr-437	320	28	.	.	PUNCT
ftr-437	321	1	the	the	DET
ftr-437	321	2	practitioner	practitioner	NOUN
ftr-437	321	3	’s	’s	PART
ftr-437	321	4	duty	duty	NOUN
ftr-437	321	5	to	to	ADP
ftr-437	321	6	the	the	DET
ftr-437	321	7	system	system	NOUN
ftr-437	321	8	is	be	AUX
ftr-437	321	9	based	base	VERB
ftr-437	321	10	,	,	PUNCT
ftr-437	321	11	in	in	ADP
ftr-437	321	12	part	part	NOUN
ftr-437	321	13	,	,	PUNCT
ftr-437	321	14	on	on	ADP
ftr-437	321	15	a	a	DET
ftr-437	321	16	general	general	ADJ
ftr-437	321	17	obligation	obligation	NOUN
ftr-437	321	18	–	–	PUNCT
ftr-437	321	19	derived	derive	VERB
ftr-437	321	20	from	from	ADP
ftr-437	321	21	the	the	DET
ftr-437	321	22	practitioner	practitioner	NOUN
ftr-437	321	23	’s	’s	PART
ftr-437	321	24	status	status	NOUN
ftr-437	321	25	as	as	ADP
ftr-437	321	26	a	a	DET
ftr-437	321	27	professional	professional	ADJ
ftr-437	321	28	–	–	PUNCT
ftr-437	321	29	to	to	PART
ftr-437	321	30	encourage	encourage	VERB
ftr-437	321	31	compliance	compliance	NOUN
ftr-437	321	32	with	with	ADP
ftr-437	321	33	the	the	DET
ftr-437	321	34	law	law	NOUN
ftr-437	321	35	(	(	PUNCT
ftr-437	321	36	including	include	VERB
ftr-437	321	37	the	the	DET
ftr-437	321	38	tax	tax	NOUN
ftr-437	321	39	laws).59	laws).59	PROPN
ftr-437	321	40	to	to	ADP
ftr-437	321	41	this	this	DET
ftr-437	321	42	end	end	NOUN
ftr-437	321	43	,	,	PUNCT
ftr-437	321	44	encouraging	encourage	VERB
ftr-437	321	45	client	client	NOUN
ftr-437	321	46	compliance	compliance	NOUN
ftr-437	321	47	with	with	ADP
ftr-437	321	48	the	the	DET
ftr-437	321	49	law	law	NOUN
ftr-437	321	50	,	,	PUNCT
ftr-437	321	51	the	the	DET
ftr-437	321	52	mrpc	mrpc	NOUN
ftr-437	321	53	dictate	dictate	VERB
ftr-437	321	54	key	key	ADJ
ftr-437	321	55	rules	rule	NOUN
ftr-437	321	56	that	that	PRON
ftr-437	321	57	generally	generally	ADV
ftr-437	321	58	set	set	VERB
ftr-437	321	59	the	the	DET
ftr-437	321	60	standard	standard	NOUN
ftr-437	321	61	for	for	ADP
ftr-437	321	62	the	the	DET
ftr-437	321	63	tax	tax	NOUN
ftr-437	321	64	lawyer.60	lawyer.60	NOUN
ftr-437	321	65	of	of	ADP
ftr-437	321	66	particular	particular	ADJ
ftr-437	321	67	impact	impact	NOUN
ftr-437	321	68	are	be	AUX
ftr-437	321	69	rules	rule	NOUN
ftr-437	321	70	1.1	1.1	NUM
ftr-437	321	71	,	,	PUNCT
ftr-437	321	72	1.2(d	1.2(d	NUM
ftr-437	321	73	)	)	PUNCT
ftr-437	321	74	,	,	PUNCT
ftr-437	321	75	and	and	CCONJ
ftr-437	321	76	3.1	3.1	NUM
ftr-437	321	77	dealing	deal	VERB
ftr-437	321	78	with	with	ADP
ftr-437	321	79	a	a	DET
ftr-437	321	80	lawyer	lawyer	NOUN
ftr-437	321	81	’s	’s	PART
ftr-437	321	82	competence	competence	NOUN
ftr-437	321	83	,	,	PUNCT
ftr-437	321	84	good	good	ADJ
ftr-437	321	85	faith	faith	NOUN
ftr-437	321	86	standard	standard	NOUN
ftr-437	321	87	,	,	PUNCT
ftr-437	321	88	and	and	CCONJ
ftr-437	321	89	frivolous	frivolous	ADJ
ftr-437	321	90	action	action	NOUN
ftr-437	321	91	,	,	PUNCT
ftr-437	321	92	respectively.61	respectively.61	NOUN
ftr-437	321	93	for	for	ADP
ftr-437	321	94	the	the	DET
ftr-437	321	95	tax	tax	NOUN
ftr-437	321	96	lawyer	lawyer	NOUN
ftr-437	321	97	this	this	PRON
ftr-437	321	98	means	mean	VERB
ftr-437	321	99	that	that	SCONJ
ftr-437	321	100	the	the	DET
ftr-437	321	101	lawyer	lawyer	NOUN
ftr-437	321	102	representing	represent	VERB
ftr-437	321	103	a	a	DET
ftr-437	321	104	client	client	NOUN
ftr-437	321	105	in	in	ADP
ftr-437	321	106	a	a	DET
ftr-437	321	107	tax	tax	NOUN
ftr-437	321	108	matter	matter	NOUN
ftr-437	321	109	,	,	PUNCT
ftr-437	321	110	or	or	CCONJ
ftr-437	321	111	rendering	rendering	NOUN
ftr-437	321	112	advice	advice	NOUN
ftr-437	321	113	thereto	thereto	VERB
ftr-437	321	114	,	,	PUNCT
ftr-437	321	115	must	must	AUX
ftr-437	321	116	be	be	AUX
ftr-437	321	117	competent	competent	ADJ
ftr-437	321	118	to	to	PART
ftr-437	321	119	do	do	VERB
ftr-437	321	120	so	so	ADV
ftr-437	321	121	through	through	ADP
ftr-437	321	122	knowledge	knowledge	NOUN
ftr-437	321	123	,	,	PUNCT
ftr-437	321	124	skill	skill	NOUN
ftr-437	321	125	,	,	PUNCT
ftr-437	321	126	thoroughness	thoroughness	NOUN
ftr-437	321	127	and	and	CCONJ
ftr-437	321	128	2002	2002	NUM
ftr-437	321	129	]	]	PUNCT
ftr-437	321	130	watchdogs	watchdog	NOUN
ftr-437	321	131	that	that	PRON
ftr-437	321	132	failed	fail	VERB
ftr-437	321	133	to	to	PART
ftr-437	321	134	bark	bark	VERB
ftr-437	321	135	867	867	NUM
ftr-437	321	136	62	62	NUM
ftr-437	321	137	.	.	PUNCT
ftr-437	322	1	mrpc	mrpc	PROPN
ftr-437	322	2	,	,	PUNCT
ftr-437	322	3	supra	supra	PROPN
ftr-437	322	4	note	note	PROPN
ftr-437	322	5	54	54	NUM
ftr-437	322	6	,	,	PUNCT
ftr-437	322	7	at	at	ADP
ftr-437	322	8	rule	rule	NOUN
ftr-437	322	9	1.1	1.1	NUM
ftr-437	322	10	.	.	PUNCT
ftr-437	323	1	63	63	NUM
ftr-437	323	2	.	.	PUNCT
ftr-437	323	3	mrpc	mrpc	PROPN
ftr-437	323	4	,	,	PUNCT
ftr-437	323	5	supra	supra	PROPN
ftr-437	323	6	note	note	PROPN
ftr-437	323	7	54	54	NUM
ftr-437	323	8	,	,	PUNCT
ftr-437	323	9	at	at	ADP
ftr-437	323	10	rule	rule	NOUN
ftr-437	323	11	1.2(d	1.2(d	NUM
ftr-437	323	12	)	)	PUNCT
ftr-437	323	13	.	.	PUNCT
ftr-437	324	1	64	64	NUM
ftr-437	324	2	.	.	PUNCT
ftr-437	324	3	mrpc	mrpc	PROPN
ftr-437	324	4	,	,	PUNCT
ftr-437	324	5	suptra	suptra	PROPN
ftr-437	324	6	54	54	NUM
ftr-437	324	7	,	,	PUNCT
ftr-437	324	8	at	at	ADP
ftr-437	324	9	rule	rule	NOUN
ftr-437	324	10	3.1	3.1	NUM
ftr-437	324	11	.	.	PUNCT
ftr-437	324	12	65	65	NUM
ftr-437	324	13	.	.	PUNCT
ftr-437	325	1	i	i	PRON
ftr-437	325	2	d.	d.	PROPN
ftr-437	325	3	in	in	ADP
ftr-437	325	4	54	54	NUM
ftr-437	325	5	supra	supra	NOUN
ftr-437	325	6	.	.	PUNCT
ftr-437	326	1	66	66	NUM
ftr-437	326	2	.	.	PUNCT
ftr-437	327	1	aba	aba	PROPN
ftr-437	327	2	opinion	opinion	NOUN
ftr-437	327	3	85	85	NUM
ftr-437	327	4	-	-	SYM
ftr-437	327	5	352	352	NUM
ftr-437	327	6	,	,	PUNCT
ftr-437	327	7	supra	supra	PROPN
ftr-437	327	8	note	note	NOUN
ftr-437	327	9	54	54	NUM
ftr-437	327	10	.	.	PUNCT
ftr-437	328	1	unfortunately	unfortunately	ADV
ftr-437	328	2	for	for	ADP
ftr-437	328	3	tax	tax	NOUN
ftr-437	328	4	practitioners	practitioner	NOUN
ftr-437	328	5	at	at	ADP
ftr-437	328	6	no	no	DET
ftr-437	328	7	place	place	NOUN
ftr-437	328	8	in	in	ADP
ftr-437	328	9	aba	aba	PROPN
ftr-437	328	10	opinion	opinion	NOUN
ftr-437	328	11	85	85	NUM
ftr-437	328	12	-	-	SYM
ftr-437	328	13	352	352	NUM
ftr-437	328	14	does	do	AUX
ftr-437	328	15	it	it	PRON
ftr-437	328	16	quantify	quantify	VERB
ftr-437	328	17	the	the	DET
ftr-437	328	18	realistic	realistic	ADJ
ftr-437	328	19	possibility	possibility	NOUN
ftr-437	328	20	standard	standard	NOUN
ftr-437	328	21	,	,	PUNCT
ftr-437	328	22	e.g.	e.g.	ADV
ftr-437	328	23	,	,	PUNCT
ftr-437	328	24	if	if	SCONJ
ftr-437	328	25	the	the	DET
ftr-437	328	26	realistic	realistic	ADJ
ftr-437	328	27	possibility	possibility	NOUN
ftr-437	328	28	is	be	AUX
ftr-437	328	29	only	only	ADV
ftr-437	328	30	33	33	NUM
ftr-437	328	31	%	%	NOUN
ftr-437	328	32	is	be	AUX
ftr-437	328	33	this	this	DET
ftr-437	328	34	sufficient	sufficient	ADJ
ftr-437	328	35	or	or	CCONJ
ftr-437	328	36	must	must	AUX
ftr-437	328	37	it	it	PRON
ftr-437	328	38	be	be	AUX
ftr-437	328	39	at	at	ADV
ftr-437	328	40	least	least	ADJ
ftr-437	328	41	50	50	NUM
ftr-437	328	42	%	%	NOUN
ftr-437	328	43	?	?	PUNCT
ftr-437	329	1	see	see	VERB
ftr-437	329	2	paul	paul	PROPN
ftr-437	329	3	j.	j.	PROPN
ftr-437	329	4	sax	sax	PROPN
ftr-437	329	5	,	,	PUNCT
ftr-437	329	6	et	et	PROPN
ftr-437	329	7	al	al	PROPN
ftr-437	329	8	.	.	PROPN
ftr-437	329	9	,	,	PUNCT
ftr-437	329	10	report	report	NOUN
ftr-437	329	11	of	of	ADP
ftr-437	329	12	the	the	DET
ftr-437	329	13	special	special	ADJ
ftr-437	329	14	task	task	NOUN
ftr-437	329	15	force	force	NOUN
ftr-437	329	16	on	on	ADP
ftr-437	329	17	formal	formal	ADJ
ftr-437	329	18	opinion	opinion	NOUN
ftr-437	329	19	85	85	NUM
ftr-437	329	20	-	-	SYM
ftr-437	329	21	352	352	NUM
ftr-437	329	22	,	,	PUNCT
ftr-437	329	23	39	39	NUM
ftr-437	329	24	tax	tax	NOUN
ftr-437	329	25	law	law	NOUN
ftr-437	329	26	.	.	PUNCT
ftr-437	330	1	635	635	NUM
ftr-437	330	2	,	,	PUNCT
ftr-437	330	3	640	640	NUM
ftr-437	330	4	(	(	PUNCT
ftr-437	330	5	1986	1986	NUM
ftr-437	330	6	)	)	PUNCT
ftr-437	330	7	(	(	PUNCT
ftr-437	330	8	asserting	assert	VERB
ftr-437	330	9	that	that	SCONJ
ftr-437	330	10	the	the	DET
ftr-437	330	11	unadopted	unadopted	ADJ
ftr-437	330	12	report	report	NOUN
ftr-437	330	13	would	would	AUX
ftr-437	330	14	suggest	suggest	VERB
ftr-437	330	15	that	that	SCONJ
ftr-437	330	16	a	a	DET
ftr-437	330	17	33	33	NUM
ftr-437	330	18	%	%	NOUN
ftr-437	330	19	rule	rule	NOUN
ftr-437	330	20	is	be	AUX
ftr-437	330	21	sufficient	sufficient	ADJ
ftr-437	330	22	for	for	ADP
ftr-437	330	23	the	the	DET
ftr-437	330	24	realistic	realistic	ADJ
ftr-437	330	25	possibility	possibility	NOUN
ftr-437	330	26	standard	standard	NOUN
ftr-437	330	27	)	)	PUNCT
ftr-437	330	28	.	.	PUNCT
ftr-437	331	1	67	67	NUM
ftr-437	331	2	.	.	PUNCT
ftr-437	332	1	there	there	PRON
ftr-437	332	2	are	be	VERB
ftr-437	332	3	six	six	NUM
ftr-437	332	4	principles	principle	NOUN
ftr-437	332	5	recited	recite	VERB
ftr-437	332	6	in	in	ADP
ftr-437	332	7	the	the	DET
ftr-437	332	8	cpc	cpc	PROPN
ftr-437	332	9	:	:	PUNCT
ftr-437	332	10	professional	professional	ADJ
ftr-437	332	11	responsibility	responsibility	NOUN
ftr-437	332	12	,	,	PUNCT
ftr-437	332	13	public	public	ADJ
ftr-437	332	14	interest	interest	NOUN
ftr-437	332	15	should	should	AUX
ftr-437	332	16	be	be	AUX
ftr-437	332	17	paramount	paramount	ADJ
ftr-437	332	18	,	,	PUNCT
ftr-437	332	19	integrity	integrity	NOUN
ftr-437	332	20	,	,	PUNCT
ftr-437	332	21	objectivity	objectivity	NOUN
ftr-437	332	22	and	and	CCONJ
ftr-437	332	23	independence	independence	NOUN
ftr-437	332	24	,	,	PUNCT
ftr-437	332	25	due	due	ADJ
ftr-437	332	26	care	care	NOUN
ftr-437	332	27	,	,	PUNCT
ftr-437	332	28	and	and	CCONJ
ftr-437	332	29	scope	scope	NOUN
ftr-437	332	30	and	and	CCONJ
ftr-437	332	31	nature	nature	NOUN
ftr-437	332	32	of	of	ADP
ftr-437	332	33	services	service	NOUN
ftr-437	332	34	.	.	PUNCT
ftr-437	333	1	cpc	cpc	PROPN
ftr-437	333	2	,	,	PUNCT
ftr-437	333	3	supra	supra	PROPN
ftr-437	333	4	note	note	VERB
ftr-437	333	5	55	55	NUM
ftr-437	333	6	.	.	PUNCT
ftr-437	334	1	68	68	NUM
ftr-437	334	2	.	.	PUNCT
ftr-437	335	1	cpc	cpc	PROPN
ftr-437	335	2	,	,	PUNCT
ftr-437	335	3	supra	supra	PROPN
ftr-437	335	4	note	note	NOUN
ftr-437	335	5	55	55	NUM
ftr-437	335	6	.	.	PUNCT
ftr-437	336	1	there	there	PRON
ftr-437	336	2	are	be	VERB
ftr-437	336	3	eleven	eleven	NUM
ftr-437	336	4	rules	rule	NOUN
ftr-437	336	5	applicable	applicable	ADJ
ftr-437	336	6	to	to	ADP
ftr-437	336	7	all	all	DET
ftr-437	336	8	professional	professional	ADJ
ftr-437	336	9	accounting	accounting	NOUN
ftr-437	336	10	services	service	NOUN
ftr-437	336	11	,	,	PUNCT
ftr-437	336	12	including	include	VERB
ftr-437	336	13	tax	tax	NOUN
ftr-437	336	14	:	:	PUNCT
ftr-437	336	15	independence	independence	NOUN
ftr-437	336	16	integrity	integrity	NOUN
ftr-437	336	17	and	and	CCONJ
ftr-437	336	18	objectivity	objectivity	NOUN
ftr-437	336	19	general	general	ADJ
ftr-437	336	20	standards	standard	NOUN
ftr-437	336	21	compliance	compliance	NOUN
ftr-437	336	22	with	with	ADP
ftr-437	336	23	standards	standard	NOUN
ftr-437	336	24	accounting	accounting	NOUN
ftr-437	336	25	principles	principle	NOUN
ftr-437	336	26	confidential	confidential	ADJ
ftr-437	336	27	client	client	NOUN
ftr-437	336	28	information	information	NOUN
ftr-437	336	29	contingent	contingent	NOUN
ftr-437	336	30	fees	fee	NOUN
ftr-437	336	31	acts	act	VERB
ftr-437	336	32	discreditable	discreditable	ADJ
ftr-437	336	33	advertising	advertising	NOUN
ftr-437	336	34	and	and	CCONJ
ftr-437	336	35	other	other	ADJ
ftr-437	336	36	forms	form	NOUN
ftr-437	336	37	of	of	ADP
ftr-437	336	38	solicitation	solicitation	NOUN
ftr-437	336	39	commissions	commission	NOUN
ftr-437	336	40	and	and	CCONJ
ftr-437	336	41	referral	referral	ADJ
ftr-437	336	42	fees	fee	NOUN
ftr-437	336	43	505	505	NUM
ftr-437	336	44	form	form	NOUN
ftr-437	336	45	of	of	ADP
ftr-437	336	46	organization	organization	NOUN
ftr-437	336	47	and	and	CCONJ
ftr-437	336	48	name	name	NOUN
ftr-437	336	49	preparedness.62	preparedness.62	NOUN
ftr-437	336	50	similarly	similarly	ADV
ftr-437	336	51	,	,	PUNCT
ftr-437	336	52	a	a	DET
ftr-437	336	53	tax	tax	NOUN
ftr-437	336	54	lawyer	lawyer	NOUN
ftr-437	336	55	must	must	AUX
ftr-437	336	56	discuss	discuss	VERB
ftr-437	336	57	the	the	DET
ftr-437	336	58	legal	legal	ADJ
ftr-437	336	59	consequences	consequence	NOUN
ftr-437	336	60	of	of	ADP
ftr-437	336	61	any	any	DET
ftr-437	336	62	proposed	propose	VERB
ftr-437	336	63	(	(	PUNCT
ftr-437	336	64	planning	planning	NOUN
ftr-437	336	65	)	)	PUNCT
ftr-437	336	66	course	course	NOUN
ftr-437	336	67	of	of	ADP
ftr-437	336	68	conduct	conduct	NOUN
ftr-437	336	69	and	and	CCONJ
ftr-437	336	70	make	make	VERB
ftr-437	336	71	a	a	DET
ftr-437	336	72	good	good	ADJ
ftr-437	336	73	faith	faith	NOUN
ftr-437	336	74	effort	effort	NOUN
ftr-437	336	75	to	to	PART
ftr-437	336	76	determine	determine	VERB
ftr-437	336	77	the	the	DET
ftr-437	336	78	validity	validity	NOUN
ftr-437	336	79	,	,	PUNCT
ftr-437	336	80	scope	scope	NOUN
ftr-437	336	81	,	,	PUNCT
ftr-437	336	82	meaning	meaning	NOUN
ftr-437	336	83	or	or	CCONJ
ftr-437	336	84	application	application	NOUN
ftr-437	336	85	of	of	ADP
ftr-437	336	86	the	the	DET
ftr-437	336	87	law.63	law.63	NOUN
ftr-437	336	88	finally	finally	ADV
ftr-437	336	89	,	,	PUNCT
ftr-437	336	90	a	a	DET
ftr-437	336	91	tax	tax	NOUN
ftr-437	336	92	lawyer	lawyer	NOUN
ftr-437	336	93	is	be	AUX
ftr-437	336	94	precluded	preclude	VERB
ftr-437	336	95	from	from	ADP
ftr-437	336	96	bringing	bring	VERB
ftr-437	336	97	or	or	CCONJ
ftr-437	336	98	defending	defend	VERB
ftr-437	336	99	frivolous	frivolous	ADJ
ftr-437	336	100	actions	action	NOUN
ftr-437	336	101	but	but	CCONJ
ftr-437	336	102	must	must	AUX
ftr-437	336	103	demonstrate	demonstrate	VERB
ftr-437	336	104	a	a	DET
ftr-437	336	105	good	good	ADJ
ftr-437	336	106	faith	faith	NOUN
ftr-437	336	107	argument	argument	NOUN
ftr-437	336	108	for	for	ADP
ftr-437	336	109	,	,	PUNCT
ftr-437	336	110	inter	inter	PROPN
ftr-437	336	111	alia	alia	NOUN
ftr-437	336	112	,	,	PUNCT
ftr-437	336	113	any	any	DET
ftr-437	336	114	modification	modification	NOUN
ftr-437	336	115	of	of	ADP
ftr-437	336	116	the	the	DET
ftr-437	336	117	law.64	law.64	NOUN
ftr-437	336	118	the	the	DET
ftr-437	336	119	preceding	precede	VERB
ftr-437	336	120	rules	rule	NOUN
ftr-437	336	121	address	address	VERB
ftr-437	336	122	the	the	DET
ftr-437	336	123	question	question	NOUN
ftr-437	336	124	in	in	ADP
ftr-437	336	125	tax	tax	NOUN
ftr-437	336	126	planning	planning	NOUN
ftr-437	336	127	scenarios	scenario	NOUN
ftr-437	336	128	of	of	ADP
ftr-437	336	129	a	a	DET
ftr-437	336	130	“	"	PUNCT
ftr-437	336	131	good	good	ADJ
ftr-437	336	132	faith	faith	NOUN
ftr-437	336	133	”	"	PUNCT
ftr-437	336	134	belief	belief	NOUN
ftr-437	336	135	.	.	PUNCT
ftr-437	337	1	this	this	PRON
ftr-437	337	2	was	be	AUX
ftr-437	337	3	defined	define	VERB
ftr-437	337	4	in	in	ADP
ftr-437	337	5	aba	aba	PROPN
ftr-437	337	6	opinion	opinion	NOUN
ftr-437	337	7	85	85	NUM
ftr-437	337	8	-	-	SYM
ftr-437	337	9	352.65	352.65	NUM
ftr-437	337	10	a	a	DET
ftr-437	337	11	good	good	ADJ
ftr-437	337	12	faith	faith	NOUN
ftr-437	337	13	belief	belief	NOUN
ftr-437	337	14	required	require	VERB
ftr-437	337	15	some	some	DET
ftr-437	337	16	“	"	PUNCT
ftr-437	337	17	realistic	realistic	ADJ
ftr-437	337	18	possibility	possibility	NOUN
ftr-437	337	19	”	"	PUNCT
ftr-437	337	20	of	of	ADP
ftr-437	337	21	success	success	NOUN
ftr-437	337	22	if	if	SCONJ
ftr-437	337	23	the	the	DET
ftr-437	337	24	matter	matter	NOUN
ftr-437	337	25	is	be	AUX
ftr-437	337	26	litigated	litigate	VERB
ftr-437	337	27	.	.	PUNCT
ftr-437	338	1	thus	thus	ADV
ftr-437	338	2	,	,	PUNCT
ftr-437	338	3	a	a	DET
ftr-437	338	4	tax	tax	NOUN
ftr-437	338	5	lawyer	lawyer	NOUN
ftr-437	338	6	has	have	AUX
ftr-437	338	7	demonstrated	demonstrate	VERB
ftr-437	338	8	a	a	DET
ftr-437	338	9	good	good	ADJ
ftr-437	338	10	faith	faith	NOUN
ftr-437	338	11	belief	belief	NOUN
ftr-437	338	12	in	in	ADP
ftr-437	338	13	the	the	DET
ftr-437	338	14	validity	validity	NOUN
ftr-437	338	15	of	of	ADP
ftr-437	338	16	a	a	DET
ftr-437	338	17	position	position	NOUN
ftr-437	338	18	in	in	ADP
ftr-437	338	19	accordance	accordance	NOUN
ftr-437	338	20	with	with	ADP
ftr-437	338	21	the	the	DET
ftr-437	338	22	realistic	realistic	ADJ
ftr-437	338	23	possibility	possibility	NOUN
ftr-437	338	24	standard	standard	NOUN
ftr-437	338	25	if	if	SCONJ
ftr-437	338	26	that	that	DET
ftr-437	338	27	position	position	NOUN
ftr-437	338	28	is	be	AUX
ftr-437	338	29	warranted	warrant	VERB
ftr-437	338	30	in	in	ADP
ftr-437	338	31	existing	exist	VERB
ftr-437	338	32	law	law	NOUN
ftr-437	338	33	or	or	CCONJ
ftr-437	338	34	can	can	AUX
ftr-437	338	35	be	be	AUX
ftr-437	338	36	supported	support	VERB
ftr-437	338	37	by	by	ADP
ftr-437	338	38	a	a	DET
ftr-437	338	39	good	good	ADJ
ftr-437	338	40	faith	faith	NOUN
ftr-437	338	41	argument	argument	NOUN
ftr-437	338	42	for	for	ADP
ftr-437	338	43	an	an	DET
ftr-437	338	44	extension	extension	NOUN
ftr-437	338	45	,	,	PUNCT
ftr-437	338	46	modification	modification	NOUN
ftr-437	338	47	,	,	PUNCT
ftr-437	338	48	or	or	CCONJ
ftr-437	338	49	reversal	reversal	NOUN
ftr-437	338	50	of	of	ADP
ftr-437	338	51	existing	exist	VERB
ftr-437	338	52	law.66	law.66	NOUN
ftr-437	338	53	2	2	NUM
ftr-437	338	54	.	.	PUNCT
ftr-437	339	1	aicpa	aicpa	PROPN
ftr-437	339	2	statements	statement	NOUN
ftr-437	339	3	on	on	ADP
ftr-437	339	4	responsibilities	responsibility	NOUN
ftr-437	339	5	in	in	ADP
ftr-437	339	6	tax	tax	NOUN
ftr-437	339	7	practice	practice	NOUN
ftr-437	339	8	and	and	CCONJ
ftr-437	339	9	code	code	NOUN
ftr-437	339	10	of	of	ADP
ftr-437	339	11	professional	professional	ADJ
ftr-437	339	12	conduct	conduct	NOUN
ftr-437	339	13	–	–	PUNCT
ftr-437	339	14	second	second	ADV
ftr-437	339	15	is	be	AUX
ftr-437	339	16	the	the	DET
ftr-437	339	17	srtp	srtp	ADJ
ftr-437	339	18	which	which	PRON
ftr-437	339	19	flows	flow	VERB
ftr-437	339	20	from	from	ADP
ftr-437	339	21	the	the	DET
ftr-437	339	22	cpc	cpc	PROPN
ftr-437	339	23	.	.	PUNCT
ftr-437	340	1	the	the	DET
ftr-437	340	2	cpc	cpc	PROPN
ftr-437	340	3	applies	apply	VERB
ftr-437	340	4	to	to	ADP
ftr-437	340	5	all	all	DET
ftr-437	340	6	member	member	NOUN
ftr-437	340	7	cpas	cpa	NOUN
ftr-437	340	8	in	in	ADP
ftr-437	340	9	all	all	DET
ftr-437	340	10	fields	field	NOUN
ftr-437	340	11	of	of	ADP
ftr-437	340	12	practice	practice	NOUN
ftr-437	340	13	,	,	PUNCT
ftr-437	340	14	e.g.	e.g.	ADV
ftr-437	340	15	,	,	PUNCT
ftr-437	340	16	tax	tax	NOUN
ftr-437	340	17	,	,	PUNCT
ftr-437	340	18	and	and	CCONJ
ftr-437	340	19	contains	contain	VERB
ftr-437	340	20	principles67	principles67	NOUN
ftr-437	340	21	and	and	CCONJ
ftr-437	340	22	rules.68	rules.68	NOUN
ftr-437	340	23	but	but	CCONJ
ftr-437	340	24	it	it	PRON
ftr-437	340	25	is	be	AUX
ftr-437	340	26	the	the	DET
ftr-437	340	27	srtp	srtp	ADJ
ftr-437	340	28	that	that	PRON
ftr-437	340	29	merits	merit	VERB
ftr-437	340	30	a	a	DET
ftr-437	340	31	tax	tax	NOUN
ftr-437	340	32	cpa	cpa	NOUN
ftr-437	340	33	’s	’s	PART
ftr-437	340	34	attention	attention	NOUN
ftr-437	340	35	for	for	ADP
ftr-437	340	36	868	868	NUM
ftr-437	340	37	florida	florida	PROPN
ftr-437	340	38	tax	tax	NOUN
ftr-437	340	39	review	review	NOUN
ftr-437	340	40	[	[	X
ftr-437	340	41	vol.5:10	vol.5:10	NOUN
ftr-437	340	42	69	69	NUM
ftr-437	340	43	.	.	PUNCT
ftr-437	341	1	srtp	srtp	ADJ
ftr-437	341	2	,	,	PUNCT
ftr-437	341	3	supra	supra	PROPN
ftr-437	341	4	note	note	PROPN
ftr-437	341	5	55	55	NUM
ftr-437	341	6	,	,	PUNCT
ftr-437	341	7	at	at	ADP
ftr-437	341	8	introduction	introduction	NOUN
ftr-437	341	9	.	.	PUNCT
ftr-437	342	1	70	70	NUM
ftr-437	342	2	.	.	X
ftr-437	343	1	srtp	srtp	ADJ
ftr-437	343	2	,	,	PUNCT
ftr-437	343	3	supra	supra	PROPN
ftr-437	343	4	note	note	PROPN
ftr-437	343	5	55	55	NUM
ftr-437	343	6	,	,	PUNCT
ftr-437	343	7	at	at	ADP
ftr-437	343	8	no	no	NOUN
ftr-437	343	9	.	.	NOUN
ftr-437	344	1	1	1	NUM
ftr-437	344	2	.	.	X
ftr-437	345	1	71	71	NUM
ftr-437	345	2	.	.	PUNCT
ftr-437	346	1	srtp	srtp	ADJ
ftr-437	346	2	,	,	PUNCT
ftr-437	346	3	supra	supra	PROPN
ftr-437	346	4	note	note	PROPN
ftr-437	346	5	55	55	NUM
ftr-437	346	6	,	,	PUNCT
ftr-437	346	7	at	at	ADP
ftr-437	346	8	no	no	NOUN
ftr-437	346	9	.	.	NOUN
ftr-437	347	1	2	2	NUM
ftr-437	347	2	.	.	NUM
ftr-437	347	3	72	72	NUM
ftr-437	347	4	.	.	PUNCT
ftr-437	348	1	srtp	srtp	VERB
ftr-437	348	2	,	,	PUNCT
ftr-437	348	3	supra	supra	PROPN
ftr-437	348	4	note	note	PROPN
ftr-437	348	5	55	55	NUM
ftr-437	348	6	,	,	PUNCT
ftr-437	348	7	at	at	ADP
ftr-437	348	8	no	no	NOUN
ftr-437	348	9	.	.	NOUN
ftr-437	349	1	3	3	NUM
ftr-437	349	2	.	.	X
ftr-437	349	3	73	73	NUM
ftr-437	349	4	.	.	PUNCT
ftr-437	350	1	srtp	srtp	ADJ
ftr-437	350	2	,	,	PUNCT
ftr-437	350	3	supra	supra	PROPN
ftr-437	350	4	note	note	PROPN
ftr-437	350	5	55	55	NUM
ftr-437	350	6	,	,	PUNCT
ftr-437	350	7	at	at	ADP
ftr-437	350	8	no	no	NOUN
ftr-437	350	9	.	.	NOUN
ftr-437	351	1	4	4	NUM
ftr-437	351	2	.	.	X
ftr-437	352	1	74	74	NUM
ftr-437	352	2	.	.	PUNCT
ftr-437	353	1	srtp	srtp	ADJ
ftr-437	353	2	,	,	PUNCT
ftr-437	353	3	supra	supra	PROPN
ftr-437	353	4	note	note	PROPN
ftr-437	353	5	55	55	NUM
ftr-437	353	6	,	,	PUNCT
ftr-437	353	7	at	at	ADP
ftr-437	353	8	no	no	NOUN
ftr-437	353	9	.	.	NOUN
ftr-437	354	1	5	5	NUM
ftr-437	354	2	.	.	X
ftr-437	354	3	75	75	NUM
ftr-437	354	4	.	.	PUNCT
ftr-437	355	1	srtp	srtp	ADJ
ftr-437	355	2	,	,	PUNCT
ftr-437	355	3	supra	supra	PROPN
ftr-437	355	4	note	note	PROPN
ftr-437	355	5	55	55	NUM
ftr-437	355	6	,	,	PUNCT
ftr-437	355	7	at	at	ADP
ftr-437	355	8	no	no	NOUN
ftr-437	355	9	.	.	NOUN
ftr-437	356	1	6	6	NUM
ftr-437	356	2	.	.	X
ftr-437	356	3	76	76	NUM
ftr-437	356	4	.	.	PUNCT
ftr-437	357	1	srtp	srtp	ADJ
ftr-437	357	2	,	,	PUNCT
ftr-437	357	3	supra	supra	PROPN
ftr-437	357	4	note	note	PROPN
ftr-437	357	5	55	55	NUM
ftr-437	357	6	,	,	PUNCT
ftr-437	357	7	at	at	ADP
ftr-437	357	8	no	no	NOUN
ftr-437	357	9	.	.	NOUN
ftr-437	358	1	7	7	NUM
ftr-437	358	2	.	.	X
ftr-437	358	3	77	77	NUM
ftr-437	358	4	.	.	PUNCT
ftr-437	359	1	srtp	srtp	ADJ
ftr-437	359	2	,	,	PUNCT
ftr-437	359	3	supra	supra	PROPN
ftr-437	359	4	note	note	PROPN
ftr-437	359	5	55	55	NUM
ftr-437	359	6	,	,	PUNCT
ftr-437	359	7	at	at	ADP
ftr-437	359	8	no	no	NOUN
ftr-437	359	9	.	.	NOUN
ftr-437	359	10	8	8	NUM
ftr-437	359	11	.	.	X
ftr-437	359	12	78	78	NUM
ftr-437	359	13	.	.	PUNCT
ftr-437	360	1	srtp	srtp	ADJ
ftr-437	360	2	,	,	PUNCT
ftr-437	360	3	supra	supra	PROPN
ftr-437	360	4	note	note	PROPN
ftr-437	360	5	55	55	NUM
ftr-437	360	6	,	,	PUNCT
ftr-437	360	7	at	at	ADP
ftr-437	360	8	no	no	NOUN
ftr-437	360	9	.	.	NOUN
ftr-437	360	10	1	1	NUM
ftr-437	360	11	,	,	PUNCT
ftr-437	360	12	§	§	PROPN
ftr-437	360	13	2.a	2.a	NUM
ftr-437	360	14	.	.	PROPN
ftr-437	360	15	79	79	NUM
ftr-437	360	16	.	.	PUNCT
ftr-437	361	1	srtp	srtp	ADJ
ftr-437	361	2	,	,	PUNCT
ftr-437	361	3	supra	supra	PROPN
ftr-437	361	4	note	note	PROPN
ftr-437	361	5	55	55	NUM
ftr-437	361	6	,	,	PUNCT
ftr-437	361	7	at	at	ADP
ftr-437	361	8	interpretation	interpretation	NOUN
ftr-437	361	9	no	no	INTJ
ftr-437	361	10	.	.	NOUN
ftr-437	362	1	1	1	NUM
ftr-437	362	2	-	-	SYM
ftr-437	362	3	1	1	NUM
ftr-437	362	4	.	.	NUM
ftr-437	362	5	80	80	NUM
ftr-437	362	6	.	.	PUNCT
ftr-437	363	1	srtp	srtp	VERB
ftr-437	363	2	,	,	PUNCT
ftr-437	363	3	supra	supra	PROPN
ftr-437	363	4	note	note	PROPN
ftr-437	363	5	55	55	NUM
ftr-437	363	6	,	,	PUNCT
ftr-437	363	7	at	at	ADP
ftr-437	363	8	interpretation	interpretation	NOUN
ftr-437	363	9	no	no	INTJ
ftr-437	363	10	.	.	NOUN
ftr-437	364	1	1	1	NUM
ftr-437	364	2	-	-	SYM
ftr-437	364	3	1	1	NUM
ftr-437	364	4	§	§	PROPN
ftr-437	364	5	5	5	NUM
ftr-437	364	6	.	.	PUNCT
ftr-437	364	7	81	81	NUM
ftr-437	364	8	.	.	PUNCT
ftr-437	365	1	this	this	PRON
ftr-437	365	2	is	be	AUX
ftr-437	365	3	the	the	DET
ftr-437	365	4	standard	standard	NOUN
ftr-437	365	5	that	that	PRON
ftr-437	365	6	is	be	AUX
ftr-437	365	7	higher	high	ADJ
ftr-437	365	8	than	than	ADP
ftr-437	365	9	a	a	DET
ftr-437	365	10	non	non	ADJ
ftr-437	365	11	-	-	ADJ
ftr-437	365	12	frivolous	frivolous	ADJ
ftr-437	365	13	or	or	CCONJ
ftr-437	365	14	not	not	PART
ftr-437	365	15	patently	patently	ADV
ftr-437	365	16	improper	improper	ADJ
ftr-437	365	17	standard	standard	NOUN
ftr-437	365	18	.	.	PUNCT
ftr-437	366	1	thus	thus	ADV
ftr-437	366	2	,	,	PUNCT
ftr-437	366	3	if	if	SCONJ
ftr-437	366	4	a	a	DET
ftr-437	366	5	position	position	NOUN
ftr-437	366	6	taken	take	VERB
ftr-437	366	7	on	on	ADP
ftr-437	366	8	a	a	DET
ftr-437	366	9	tax	tax	NOUN
ftr-437	366	10	return	return	NOUN
ftr-437	366	11	is	be	AUX
ftr-437	366	12	based	base	VERB
ftr-437	366	13	upon	upon	SCONJ
ftr-437	366	14	tax	tax	NOUN
ftr-437	366	15	authorities	authority	NOUN
ftr-437	366	16	,	,	PUNCT
ftr-437	366	17	the	the	DET
ftr-437	366	18	return	return	NOUN
ftr-437	366	19	position	position	NOUN
ftr-437	366	20	will	will	AUX
ftr-437	366	21	generally	generally	ADV
ftr-437	366	22	satisfy	satisfy	VERB
ftr-437	366	23	the	the	DET
ftr-437	366	24	reasonable	reasonable	ADJ
ftr-437	366	25	basis	basis	NOUN
ftr-437	366	26	standard	standard	NOUN
ftr-437	366	27	.	.	PUNCT
ftr-437	367	1	see	see	VERB
ftr-437	367	2	regs	reg	NOUN
ftr-437	367	3	.	.	PUNCT
ftr-437	368	1	§	§	PROPN
ftr-437	368	2	1.6662	1.6662	NUM
ftr-437	368	3	-	-	SYM
ftr-437	368	4	3(b)(3	3(b)(3	NUM
ftr-437	368	5	)	)	PUNCT
ftr-437	368	6	.	.	PUNCT
ftr-437	369	1	82	82	NUM
ftr-437	369	2	.	.	PUNCT
ftr-437	370	1	the	the	DET
ftr-437	370	2	substantial	substantial	ADJ
ftr-437	370	3	authority	authority	NOUN
ftr-437	370	4	standard	standard	NOUN
ftr-437	370	5	is	be	AUX
ftr-437	370	6	an	an	DET
ftr-437	370	7	objective	objective	ADJ
ftr-437	370	8	standard	standard	NOUN
ftr-437	370	9	and	and	CCONJ
ftr-437	370	10	is	be	AUX
ftr-437	370	11	less	less	ADV
ftr-437	370	12	stringent	stringent	ADJ
ftr-437	370	13	than	than	ADP
ftr-437	370	14	the	the	DET
ftr-437	370	15	more	more	ADV
ftr-437	370	16	likely	likely	ADJ
ftr-437	370	17	than	than	ADP
ftr-437	370	18	not	not	PART
ftr-437	370	19	standard	standard	ADJ
ftr-437	370	20	(	(	PUNCT
ftr-437	370	21	the	the	DET
ftr-437	370	22	standard	standard	NOUN
ftr-437	370	23	that	that	PRON
ftr-437	370	24	is	be	AUX
ftr-437	370	25	met	meet	VERB
ftr-437	370	26	when	when	SCONJ
ftr-437	370	27	there	there	PRON
ftr-437	370	28	is	be	VERB
ftr-437	370	29	greater	great	ADJ
ftr-437	370	30	than	than	ADP
ftr-437	370	31	50	50	NUM
ftr-437	370	32	%	%	NOUN
ftr-437	370	33	likelihood	likelihood	NOUN
ftr-437	370	34	of	of	ADP
ftr-437	370	35	the	the	DET
ftr-437	370	36	position	position	NOUN
ftr-437	370	37	being	be	AUX
ftr-437	370	38	upheld	uphold	VERB
ftr-437	370	39	)	)	PUNCT
ftr-437	370	40	.	.	PUNCT
ftr-437	371	1	regs	regs	PROPN
ftr-437	371	2	.	.	PUNCT
ftr-437	372	1	§	§	PROPN
ftr-437	372	2	1.66624(d)(1),(2	1.66624(d)(1),(2	NUM
ftr-437	372	3	)	)	PUNCT
ftr-437	372	4	.	.	PUNCT
ftr-437	373	1	it	it	PRON
ftr-437	373	2	sets	set	VERB
ftr-437	373	3	forth	forth	ADP
ftr-437	373	4	the	the	DET
ftr-437	373	5	acceptable	acceptable	ADJ
ftr-437	373	6	standards	standard	NOUN
ftr-437	373	7	for	for	ADP
ftr-437	373	8	tax	tax	NOUN
ftr-437	373	9	practice	practice	NOUN
ftr-437	373	10	and	and	CCONJ
ftr-437	373	11	review	review	NOUN
ftr-437	373	12	.	.	PUNCT
ftr-437	374	1	unlike	unlike	ADP
ftr-437	374	2	the	the	DET
ftr-437	374	3	cpc	cpc	PROPN
ftr-437	374	4	,	,	PUNCT
ftr-437	374	5	the	the	DET
ftr-437	374	6	srtps	srtps	NOUN
ftr-437	374	7	are	be	AUX
ftr-437	374	8	merely	merely	ADV
ftr-437	374	9	advisory	advisory	ADJ
ftr-437	374	10	and	and	CCONJ
ftr-437	374	11	lack	lack	VERB
ftr-437	374	12	the	the	DET
ftr-437	374	13	authority	authority	NOUN
ftr-437	374	14	mandated	mandate	VERB
ftr-437	374	15	by	by	ADP
ftr-437	374	16	the	the	DET
ftr-437	374	17	cpc.69	cpc.69	PROPN
ftr-437	374	18	the	the	DET
ftr-437	374	19	srtp	srtp	PROPN
ftr-437	374	20	contains	contain	VERB
ftr-437	374	21	eight	eight	NUM
ftr-437	374	22	statements	statement	NOUN
ftr-437	374	23	,	,	PUNCT
ftr-437	374	24	excluding	exclude	VERB
ftr-437	374	25	the	the	DET
ftr-437	374	26	introduction	introduction	NOUN
ftr-437	374	27	,	,	PUNCT
ftr-437	374	28	and	and	CCONJ
ftr-437	374	29	addresses	address	VERB
ftr-437	374	30	the	the	DET
ftr-437	374	31	following	follow	VERB
ftr-437	374	32	tax	tax	NOUN
ftr-437	374	33	matters	matter	NOUN
ftr-437	374	34	:	:	PUNCT
ftr-437	374	35	tax	tax	NOUN
ftr-437	374	36	matter	matter	NOUN
ftr-437	374	37	,	,	PUNCT
ftr-437	374	38	tax	tax	NOUN
ftr-437	374	39	return	return	NOUN
ftr-437	374	40	positions,70	positions,70	ADJ
ftr-437	374	41	answers	answer	NOUN
ftr-437	374	42	to	to	ADP
ftr-437	374	43	questions	question	NOUN
ftr-437	374	44	on	on	ADP
ftr-437	374	45	returns,71	returns,71	ADJ
ftr-437	374	46	certain	certain	ADJ
ftr-437	374	47	procedural	procedural	ADJ
ftr-437	374	48	aspects	aspect	NOUN
ftr-437	374	49	of	of	ADP
ftr-437	374	50	preparing	prepare	VERB
ftr-437	374	51	returns,72	returns,72	ADJ
ftr-437	374	52	use	use	NOUN
ftr-437	374	53	of	of	ADP
ftr-437	374	54	estimates,73	estimates,73	NOUN
ftr-437	374	55	departure	departure	NOUN
ftr-437	374	56	from	from	ADP
ftr-437	374	57	a	a	DET
ftr-437	374	58	position	position	NOUN
ftr-437	374	59	previously	previously	ADV
ftr-437	374	60	concluded	conclude	VERB
ftr-437	374	61	in	in	ADP
ftr-437	374	62	an	an	DET
ftr-437	374	63	administrative	administrative	ADJ
ftr-437	374	64	proceeding	proceeding	NOUN
ftr-437	374	65	or	or	CCONJ
ftr-437	374	66	court	court	NOUN
ftr-437	374	67	decision,74	decision,74	NOUN
ftr-437	374	68	knowledge	knowledge	NOUN
ftr-437	374	69	of	of	ADP
ftr-437	374	70	error	error	NOUN
ftr-437	374	71	:	:	PUNCT
ftr-437	374	72	return	return	VERB
ftr-437	374	73	preparation,75	preparation,75	ADJ
ftr-437	374	74	knowledge	knowledge	NOUN
ftr-437	374	75	of	of	ADP
ftr-437	374	76	error	error	NOUN
ftr-437	374	77	:	:	PUNCT
ftr-437	374	78	administrative	administrative	ADJ
ftr-437	374	79	proceedings,76	proceedings,76	VERB
ftr-437	374	80	form	form	NOUN
ftr-437	374	81	and	and	CCONJ
ftr-437	374	82	content	content	NOUN
ftr-437	374	83	of	of	ADP
ftr-437	374	84	advice	advice	NOUN
ftr-437	374	85	to	to	ADP
ftr-437	374	86	clients.77	clients.77	NOUN
ftr-437	374	87	in	in	ADP
ftr-437	374	88	addition	addition	NOUN
ftr-437	374	89	,	,	PUNCT
ftr-437	374	90	unlike	unlike	ADP
ftr-437	374	91	the	the	DET
ftr-437	374	92	preceding	precede	VERB
ftr-437	374	93	aba	aba	PROPN
ftr-437	374	94	opinion	opinion	NOUN
ftr-437	374	95	85	85	NUM
ftr-437	374	96	-	-	SYM
ftr-437	374	97	352	352	NUM
ftr-437	374	98	,	,	PUNCT
ftr-437	374	99	the	the	DET
ftr-437	374	100	srtp	srtp	ADJ
ftr-437	374	101	no	no	NOUN
ftr-437	374	102	.	.	NOUN
ftr-437	374	103	1	1	NUM
ftr-437	374	104	contains	contain	VERB
ftr-437	374	105	interpretation	interpretation	NOUN
ftr-437	374	106	no	no	INTJ
ftr-437	374	107	.	.	NOUN
ftr-437	374	108	1	1	NUM
ftr-437	374	109	-	-	SYM
ftr-437	374	110	1	1	NUM
ftr-437	374	111	,	,	PUNCT
ftr-437	374	112	which	which	PRON
ftr-437	374	113	sets	set	VERB
ftr-437	374	114	forth	forth	ADP
ftr-437	374	115	the	the	DET
ftr-437	374	116	tax	tax	NOUN
ftr-437	374	117	standard	standard	NOUN
ftr-437	374	118	known	know	VERB
ftr-437	374	119	as	as	ADP
ftr-437	374	120	the	the	DET
ftr-437	374	121	“	"	PUNCT
ftr-437	374	122	realistic	realistic	ADJ
ftr-437	374	123	possibility	possibility	NOUN
ftr-437	374	124	”	"	PUNCT
ftr-437	374	125	standard78	standard78	NOUN
ftr-437	374	126	and	and	CCONJ
ftr-437	374	127	further	far	ADV
ftr-437	374	128	identifies	identify	VERB
ftr-437	374	129	it	it	PRON
ftr-437	374	130	with	with	ADP
ftr-437	374	131	elaborate	elaborate	ADJ
ftr-437	374	132	specificity.79	specificity.79	NOUN
ftr-437	374	133	it	it	PRON
ftr-437	374	134	places	place	VERB
ftr-437	374	135	the	the	DET
ftr-437	374	136	realistic	realistic	ADJ
ftr-437	374	137	possibility	possibility	NOUN
ftr-437	374	138	standard	standard	NOUN
ftr-437	374	139	on	on	ADP
ftr-437	374	140	a	a	DET
ftr-437	374	141	continuum	continuum	NOUN
ftr-437	374	142	running	run	VERB
ftr-437	374	143	from	from	ADP
ftr-437	374	144	a	a	DET
ftr-437	374	145	less	less	ADV
ftr-437	374	146	stringent	stringent	ADJ
ftr-437	374	147	reasonable	reasonable	ADJ
ftr-437	374	148	basis	basis	NOUN
ftr-437	374	149	standard	standard	NOUN
ftr-437	374	150	to	to	ADP
ftr-437	374	151	the	the	DET
ftr-437	374	152	far	far	ADV
ftr-437	374	153	more	more	ADV
ftr-437	374	154	strict	strict	ADJ
ftr-437	374	155	standards	standard	NOUN
ftr-437	374	156	of	of	ADP
ftr-437	374	157	substantial	substantial	ADJ
ftr-437	374	158	authority	authority	NOUN
ftr-437	374	159	and	and	CCONJ
ftr-437	374	160	more	more	ADV
ftr-437	374	161	likely	likely	ADJ
ftr-437	374	162	than	than	ADP
ftr-437	374	163	not.80	not.80	ADV
ftr-437	374	164	/______________________/___________________________________/	/______________________/___________________________________/	PROPN
ftr-437	374	165	reasonable	reasonable	ADJ
ftr-437	374	166	realistic	realistic	ADJ
ftr-437	374	167	substantial	substantial	ADJ
ftr-437	374	168	basis	basis	NOUN
ftr-437	374	169	standard81	standard81	NOUN
ftr-437	374	170	possibility	possibility	NOUN
ftr-437	374	171	authority	authority	NOUN
ftr-437	374	172	and	and	CCONJ
ftr-437	374	173	more	more	ADV
ftr-437	374	174	standard	standard	ADJ
ftr-437	374	175	likely	likely	ADJ
ftr-437	374	176	than	than	ADP
ftr-437	374	177	not	not	PART
ftr-437	374	178	standards82	standards82	ADV
ftr-437	374	179	2002	2002	NUM
ftr-437	374	180	]	]	PUNCT
ftr-437	375	1	watchdogs	watchdog	NOUN
ftr-437	375	2	that	that	PRON
ftr-437	375	3	failed	fail	VERB
ftr-437	375	4	to	to	PART
ftr-437	375	5	bark	bark	VERB
ftr-437	375	6	869	869	NUM
ftr-437	375	7	83	83	NUM
ftr-437	375	8	.	.	PUNCT
ftr-437	376	1	srtp	srtp	ADJ
ftr-437	376	2	,	,	PUNCT
ftr-437	376	3	supra	supra	PROPN
ftr-437	376	4	note	note	PROPN
ftr-437	376	5	55	55	NUM
ftr-437	376	6	,	,	PUNCT
ftr-437	376	7	at	at	ADP
ftr-437	376	8	interpretation	interpretation	NOUN
ftr-437	376	9	no	no	INTJ
ftr-437	376	10	.	.	NOUN
ftr-437	377	1	1	1	NUM
ftr-437	377	2	-	-	SYM
ftr-437	377	3	1	1	NUM
ftr-437	377	4	.	.	NOUN
ftr-437	377	5	84	84	NUM
ftr-437	377	6	.	.	PUNCT
ftr-437	378	1	srtp	srtp	ADJ
ftr-437	378	2	,	,	PUNCT
ftr-437	378	3	supra	supra	PROPN
ftr-437	378	4	note	note	PROPN
ftr-437	378	5	55	55	NUM
ftr-437	378	6	,	,	PUNCT
ftr-437	378	7	at	at	ADP
ftr-437	378	8	interpretation	interpretation	NOUN
ftr-437	378	9	no	no	INTJ
ftr-437	378	10	.	.	NOUN
ftr-437	379	1	1	1	NUM
ftr-437	379	2	-	-	SYM
ftr-437	379	3	1	1	NUM
ftr-437	379	4	.	.	NOUN
ftr-437	379	5	85	85	NUM
ftr-437	379	6	.	.	PUNCT
ftr-437	380	1	srtp	srtp	VERB
ftr-437	380	2	,	,	PUNCT
ftr-437	380	3	supra	supra	PROPN
ftr-437	380	4	note	note	PROPN
ftr-437	380	5	55	55	NUM
ftr-437	380	6	,	,	PUNCT
ftr-437	380	7	at	at	ADP
ftr-437	380	8	interpretation	interpretation	NOUN
ftr-437	380	9	no	no	INTJ
ftr-437	380	10	.	.	NOUN
ftr-437	381	1	1	1	NUM
ftr-437	381	2	-	-	SYM
ftr-437	381	3	1	1	NUM
ftr-437	381	4	.	.	PUNCT
ftr-437	382	1	like	like	INTJ
ftr-437	382	2	aba	aba	PROPN
ftr-437	382	3	opinion	opinion	NOUN
ftr-437	382	4	85	85	NUM
ftr-437	382	5	-	-	SYM
ftr-437	382	6	352	352	NUM
ftr-437	382	7	,	,	PUNCT
ftr-437	382	8	the	the	DET
ftr-437	382	9	interpretation	interpretation	NOUN
ftr-437	382	10	chooses	choose	VERB
ftr-437	382	11	not	not	PART
ftr-437	382	12	to	to	PART
ftr-437	382	13	quantify	quantify	VERB
ftr-437	382	14	the	the	DET
ftr-437	382	15	realistic	realistic	ADJ
ftr-437	382	16	possibility	possibility	NOUN
ftr-437	382	17	standard	standard	NOUN
ftr-437	382	18	in	in	ADP
ftr-437	382	19	terms	term	NOUN
ftr-437	382	20	of	of	ADP
ftr-437	382	21	percentage	percentage	NOUN
ftr-437	382	22	odds	odd	NOUN
ftr-437	382	23	.	.	PUNCT
ftr-437	383	1	rather	rather	ADV
ftr-437	383	2	,	,	PUNCT
ftr-437	383	3	it	it	PRON
ftr-437	383	4	sketches	sketch	VERB
ftr-437	383	5	for	for	ADP
ftr-437	383	6	the	the	DET
ftr-437	383	7	cpa	cpa	NOUN
ftr-437	383	8	what	what	PRON
ftr-437	383	9	indicia	indicia	NOUN
ftr-437	383	10	are	be	AUX
ftr-437	383	11	the	the	DET
ftr-437	383	12	sine	sine	NOUN
ftr-437	383	13	qua	qua	NOUN
ftr-437	383	14	non	non	X
ftr-437	383	15	of	of	ADP
ftr-437	383	16	the	the	DET
ftr-437	383	17	standard	standard	NOUN
ftr-437	383	18	:	:	PUNCT
ftr-437	383	19	in	in	ADP
ftr-437	383	20	determining	determine	VERB
ftr-437	383	21	whether	whether	SCONJ
ftr-437	383	22	a	a	DET
ftr-437	383	23	tax	tax	NOUN
ftr-437	383	24	return	return	NOUN
ftr-437	383	25	position	position	NOUN
ftr-437	383	26	meets	meet	VERB
ftr-437	383	27	the	the	DET
ftr-437	383	28	realistic	realistic	ADJ
ftr-437	383	29	possibility	possibility	NOUN
ftr-437	383	30	standard	standard	NOUN
ftr-437	383	31	,	,	PUNCT
ftr-437	383	32	[	[	X
ftr-437	383	33	a	a	DET
ftr-437	383	34	cpa	cpa	NOUN
ftr-437	383	35	]	]	PUNCT
ftr-437	383	36	may	may	AUX
ftr-437	383	37	rely	rely	VERB
ftr-437	383	38	on	on	ADP
ftr-437	383	39	authorities	authority	NOUN
ftr-437	383	40	in	in	ADP
ftr-437	383	41	addition	addition	NOUN
ftr-437	383	42	to	to	ADP
ftr-437	383	43	those	those	PRON
ftr-437	383	44	evaluated	evaluate	VERB
ftr-437	383	45	when	when	SCONJ
ftr-437	383	46	determining	determine	VERB
ftr-437	383	47	whether	whether	SCONJ
ftr-437	383	48	substantial	substantial	ADJ
ftr-437	383	49	authority	authority	NOUN
ftr-437	383	50	exists	exist	VERB
ftr-437	383	51	.	.	PUNCT
ftr-437	383	52	.	.	PUNCT
ftr-437	383	53	.	.	PUNCT
ftr-437	384	1	accordingly	accordingly	ADV
ftr-437	384	2	,	,	PUNCT
ftr-437	384	3	[	[	X
ftr-437	384	4	cpas	cpa	NOUN
ftr-437	384	5	]	]	PUNCT
ftr-437	384	6	may	may	AUX
ftr-437	384	7	rely	rely	VERB
ftr-437	384	8	on	on	ADP
ftr-437	384	9	wellreasoned	wellreasone	VERB
ftr-437	384	10	treatises	treatise	NOUN
ftr-437	384	11	,	,	PUNCT
ftr-437	384	12	articles	article	NOUN
ftr-437	384	13	in	in	ADP
ftr-437	384	14	recognized	recognize	VERB
ftr-437	384	15	professional	professional	ADJ
ftr-437	384	16	tax	tax	NOUN
ftr-437	384	17	publications	publication	NOUN
ftr-437	384	18	,	,	PUNCT
ftr-437	384	19	and	and	CCONJ
ftr-437	384	20	other	other	ADJ
ftr-437	384	21	reference	reference	NOUN
ftr-437	384	22	tools	tool	NOUN
ftr-437	384	23	and	and	CCONJ
ftr-437	384	24	sources	source	NOUN
ftr-437	384	25	of	of	ADP
ftr-437	384	26	tax	tax	NOUN
ftr-437	384	27	analyses	analysis	NOUN
ftr-437	384	28	commonly	commonly	ADV
ftr-437	384	29	used	use	VERB
ftr-437	384	30	by	by	ADP
ftr-437	384	31	tax	tax	NOUN
ftr-437	384	32	advisors	advisor	NOUN
ftr-437	384	33	and	and	CCONJ
ftr-437	384	34	preparers	preparer	NOUN
ftr-437	384	35	of	of	ADP
ftr-437	384	36	returns	return	NOUN
ftr-437	384	37	.	.	PUNCT
ftr-437	385	1	in	in	ADP
ftr-437	385	2	determining	determine	VERB
ftr-437	385	3	whether	whether	SCONJ
ftr-437	385	4	a	a	DET
ftr-437	385	5	realistic	realistic	ADJ
ftr-437	385	6	possibility	possibility	NOUN
ftr-437	385	7	exists	exist	VERB
ftr-437	385	8	,	,	PUNCT
ftr-437	385	9	[	[	X
ftr-437	385	10	the	the	DET
ftr-437	385	11	cpa	cpa	NOUN
ftr-437	385	12	]	]	PUNCT
ftr-437	385	13	should	should	AUX
ftr-437	385	14	do	do	VERB
ftr-437	385	15	all	all	PRON
ftr-437	385	16	of	of	ADP
ftr-437	385	17	the	the	DET
ftr-437	385	18	following	following	NOUN
ftr-437	385	19	:	:	PUNCT
ftr-437	385	20	•	•	NUM
ftr-437	385	21	establish	establish	VERB
ftr-437	385	22	relevant	relevant	ADJ
ftr-437	385	23	background	background	NOUN
ftr-437	385	24	facts	fact	NOUN
ftr-437	385	25	.	.	PUNCT
ftr-437	386	1	•	•	NUM
ftr-437	386	2	distill	distill	VERB
ftr-437	386	3	the	the	DET
ftr-437	386	4	appropriate	appropriate	ADJ
ftr-437	386	5	questions	question	NOUN
ftr-437	386	6	from	from	ADP
ftr-437	386	7	these	these	DET
ftr-437	386	8	facts	fact	NOUN
ftr-437	386	9	.	.	PUNCT
ftr-437	387	1	•	•	NUM
ftr-437	387	2	search	search	NOUN
ftr-437	387	3	for	for	ADP
ftr-437	387	4	authoritative	authoritative	ADJ
ftr-437	387	5	answers	answer	NOUN
ftr-437	387	6	to	to	ADP
ftr-437	387	7	those	those	DET
ftr-437	387	8	questions	question	NOUN
ftr-437	387	9	.	.	PUNCT
ftr-437	388	1	•	•	NUM
ftr-437	388	2	resolve	resolve	VERB
ftr-437	388	3	the	the	DET
ftr-437	388	4	questions	question	NOUN
ftr-437	388	5	by	by	ADP
ftr-437	388	6	weighing	weigh	VERB
ftr-437	388	7	the	the	DET
ftr-437	388	8	authorities	authority	NOUN
ftr-437	388	9	uncovered	uncover	VERB
ftr-437	388	10	by	by	ADP
ftr-437	388	11	that	that	DET
ftr-437	388	12	search	search	NOUN
ftr-437	388	13	.	.	PUNCT
ftr-437	389	1	•	•	NUM
ftr-437	389	2	arrive	arrive	VERB
ftr-437	389	3	at	at	ADP
ftr-437	389	4	a	a	DET
ftr-437	389	5	conclusion	conclusion	NOUN
ftr-437	389	6	supported	support	VERB
ftr-437	389	7	by	by	ADP
ftr-437	389	8	the	the	DET
ftr-437	389	9	authorities	authority	NOUN
ftr-437	389	10	.	.	PUNCT
ftr-437	390	1	[	[	X
ftr-437	390	2	the	the	DET
ftr-437	390	3	cpa	cpa	NOUN
ftr-437	390	4	]	]	PUNCT
ftr-437	390	5	should	should	AUX
ftr-437	390	6	consider	consider	VERB
ftr-437	390	7	the	the	DET
ftr-437	390	8	weight	weight	NOUN
ftr-437	390	9	of	of	ADP
ftr-437	390	10	each	each	DET
ftr-437	390	11	authority	authority	NOUN
ftr-437	390	12	[	[	X
ftr-437	390	13	in	in	ADP
ftr-437	390	14	order	order	NOUN
ftr-437	390	15	]	]	PUNCT
ftr-437	390	16	to	to	PART
ftr-437	390	17	conclude	conclude	VERB
ftr-437	390	18	whether	whether	SCONJ
ftr-437	390	19	a	a	DET
ftr-437	390	20	position	position	NOUN
ftr-437	390	21	meets	meet	VERB
ftr-437	390	22	the	the	DET
ftr-437	390	23	realistic	realistic	ADJ
ftr-437	390	24	possibility	possibility	NOUN
ftr-437	390	25	standard	standard	NOUN
ftr-437	390	26	.	.	PUNCT
ftr-437	391	1	in	in	ADP
ftr-437	391	2	determining	determine	VERB
ftr-437	391	3	the	the	DET
ftr-437	391	4	weight	weight	NOUN
ftr-437	391	5	of	of	ADP
ftr-437	391	6	an	an	DET
ftr-437	391	7	authority	authority	NOUN
ftr-437	391	8	,	,	PUNCT
ftr-437	391	9	[	[	X
ftr-437	391	10	the	the	DET
ftr-437	391	11	cpa	cpa	NOUN
ftr-437	391	12	]	]	PUNCT
ftr-437	391	13	should	should	AUX
ftr-437	391	14	consider	consider	VERB
ftr-437	391	15	its	its	PRON
ftr-437	391	16	persuasiveness	persuasiveness	NOUN
ftr-437	391	17	,	,	PUNCT
ftr-437	391	18	relevance	relevance	NOUN
ftr-437	391	19	,	,	PUNCT
ftr-437	391	20	and	and	CCONJ
ftr-437	391	21	source	source	NOUN
ftr-437	391	22	.	.	PUNCT
ftr-437	392	1	thus	thus	ADV
ftr-437	392	2	,	,	PUNCT
ftr-437	392	3	the	the	DET
ftr-437	392	4	type	type	NOUN
ftr-437	392	5	of	of	ADP
ftr-437	392	6	authority	authority	NOUN
ftr-437	392	7	is	be	AUX
ftr-437	392	8	a	a	DET
ftr-437	392	9	significant	significant	ADJ
ftr-437	392	10	factor	factor	NOUN
ftr-437	392	11	.	.	PUNCT
ftr-437	393	1	other	other	ADJ
ftr-437	393	2	important	important	ADJ
ftr-437	393	3	factors	factor	NOUN
ftr-437	393	4	include	include	VERB
ftr-437	393	5	whether	whether	SCONJ
ftr-437	393	6	the	the	DET
ftr-437	393	7	facts	fact	NOUN
ftr-437	393	8	stated	state	VERB
ftr-437	393	9	by	by	ADP
ftr-437	393	10	the	the	DET
ftr-437	393	11	authority	authority	NOUN
ftr-437	393	12	are	be	AUX
ftr-437	393	13	distinguishable	distinguishable	ADJ
ftr-437	393	14	from	from	ADP
ftr-437	393	15	those	those	PRON
ftr-437	393	16	of	of	ADP
ftr-437	393	17	the	the	DET
ftr-437	393	18	[	[	X
ftr-437	393	19	client	client	NOUN
ftr-437	393	20	]	]	PUNCT
ftr-437	393	21	and	and	CCONJ
ftr-437	393	22	whether	whether	SCONJ
ftr-437	393	23	the	the	DET
ftr-437	393	24	authority	authority	NOUN
ftr-437	393	25	contains	contain	VERB
ftr-437	393	26	an	an	DET
ftr-437	393	27	analysis	analysis	NOUN
ftr-437	393	28	of	of	ADP
ftr-437	393	29	the	the	DET
ftr-437	393	30	issue	issue	NOUN
ftr-437	393	31	or	or	CCONJ
ftr-437	393	32	merely	merely	ADV
ftr-437	393	33	states	state	VERB
ftr-437	393	34	a	a	DET
ftr-437	393	35	conclusion.83	conclusion.83	NOUN
ftr-437	393	36	in	in	ADP
ftr-437	393	37	a	a	DET
ftr-437	393	38	nutshell	nutshell	NOUN
ftr-437	393	39	,	,	PUNCT
ftr-437	393	40	a	a	DET
ftr-437	393	41	tax	tax	NOUN
ftr-437	393	42	cpa	cpa	NOUN
ftr-437	393	43	,	,	PUNCT
ftr-437	393	44	like	like	ADP
ftr-437	393	45	his	his	PRON
ftr-437	393	46	or	or	CCONJ
ftr-437	393	47	her	her	PRON
ftr-437	393	48	brethren	brother	NOUN
ftr-437	393	49	the	the	DET
ftr-437	393	50	tax	tax	NOUN
ftr-437	393	51	lawyer	lawyer	NOUN
ftr-437	393	52	,	,	PUNCT
ftr-437	393	53	should	should	AUX
ftr-437	393	54	not	not	PART
ftr-437	393	55	take	take	VERB
ftr-437	393	56	a	a	DET
ftr-437	393	57	position	position	NOUN
ftr-437	393	58	on	on	ADP
ftr-437	393	59	a	a	DET
ftr-437	393	60	return	return	NOUN
ftr-437	393	61	resulting	result	VERB
ftr-437	393	62	from	from	ADP
ftr-437	393	63	a	a	DET
ftr-437	393	64	tax	tax	NOUN
ftr-437	393	65	transaction	transaction	NOUN
ftr-437	393	66	,	,	PUNCT
ftr-437	393	67	e.g.	e.g.	ADV
ftr-437	393	68	,	,	PUNCT
ftr-437	393	69	tax	tax	NOUN
ftr-437	393	70	shelter	shelter	NOUN
ftr-437	393	71	,	,	PUNCT
ftr-437	393	72	unless	unless	SCONJ
ftr-437	393	73	he	he	PRON
ftr-437	393	74	or	or	CCONJ
ftr-437	393	75	she	she	PRON
ftr-437	393	76	has	have	VERB
ftr-437	393	77	a	a	DET
ftr-437	393	78	good	good	ADJ
ftr-437	393	79	faith	faith	NOUN
ftr-437	393	80	belief	belief	NOUN
ftr-437	393	81	that	that	SCONJ
ftr-437	393	82	the	the	DET
ftr-437	393	83	position	position	NOUN
ftr-437	393	84	has	have	AUX
ftr-437	393	85	a	a	DET
ftr-437	393	86	“	"	PUNCT
ftr-437	393	87	realistic	realistic	ADJ
ftr-437	393	88	possibility	possibility	NOUN
ftr-437	393	89	”	"	PUNCT
ftr-437	393	90	of	of	ADP
ftr-437	393	91	being	be	AUX
ftr-437	393	92	sustained.84	sustained.84	ADP
ftr-437	393	93	if	if	SCONJ
ftr-437	393	94	the	the	DET
ftr-437	393	95	tax	tax	NOUN
ftr-437	393	96	advisor	advisor	NOUN
ftr-437	393	97	fails	fail	VERB
ftr-437	393	98	this	this	DET
ftr-437	393	99	standard	standard	NOUN
ftr-437	393	100	of	of	ADP
ftr-437	393	101	tax	tax	NOUN
ftr-437	393	102	review	review	NOUN
ftr-437	393	103	then	then	ADV
ftr-437	393	104	disclosure	disclosure	NOUN
ftr-437	393	105	is	be	AUX
ftr-437	393	106	mandated	mandate	VERB
ftr-437	393	107	provided	provide	VERB
ftr-437	393	108	the	the	DET
ftr-437	393	109	position	position	NOUN
ftr-437	393	110	is	be	AUX
ftr-437	393	111	non	non	ADJ
ftr-437	393	112	-	-	ADJ
ftr-437	393	113	frivolous.85	frivolous.85	ADJ
ftr-437	393	114	870	870	NUM
ftr-437	393	115	florida	florida	PROPN
ftr-437	393	116	tax	tax	NOUN
ftr-437	393	117	review	review	NOUN
ftr-437	394	1	[	[	X
ftr-437	394	2	vol.5:10	vol.5:10	PROPN
ftr-437	394	3	86	86	NUM
ftr-437	394	4	.	.	PUNCT
ftr-437	395	1	circular	circular	ADJ
ftr-437	395	2	230	230	NUM
ftr-437	395	3	,	,	PUNCT
ftr-437	395	4	supra	supra	NOUN
ftr-437	395	5	note	note	NOUN
ftr-437	395	6	56	56	NUM
ftr-437	395	7	.	.	NOUN
ftr-437	395	8	87	87	NUM
ftr-437	395	9	.	.	PUNCT
ftr-437	396	1	circular	circular	ADJ
ftr-437	396	2	230	230	NUM
ftr-437	396	3	,	,	PUNCT
ftr-437	396	4	supra	supra	NOUN
ftr-437	396	5	note	note	PROPN
ftr-437	396	6	56	56	NUM
ftr-437	396	7	,	,	PUNCT
ftr-437	396	8	at	at	ADP
ftr-437	396	9	§	§	NOUN
ftr-437	396	10	10.3(a	10.3(a	NUM
ftr-437	396	11	)	)	PUNCT
ftr-437	396	12	.	.	PUNCT
ftr-437	397	1	88	88	NUM
ftr-437	397	2	.	.	PUNCT
ftr-437	398	1	circular	circular	ADJ
ftr-437	398	2	230	230	NUM
ftr-437	398	3	,	,	PUNCT
ftr-437	398	4	supra	supra	NOUN
ftr-437	398	5	note	note	PROPN
ftr-437	398	6	56	56	NUM
ftr-437	398	7	,	,	PUNCT
ftr-437	398	8	at	at	ADP
ftr-437	398	9	§	§	NOUN
ftr-437	398	10	10.3(b	10.3(b	NUM
ftr-437	398	11	)	)	PUNCT
ftr-437	398	12	.	.	PUNCT
ftr-437	399	1	89	89	NUM
ftr-437	399	2	.	.	PUNCT
ftr-437	400	1	circular	circular	ADJ
ftr-437	400	2	230	230	NUM
ftr-437	400	3	,	,	PUNCT
ftr-437	400	4	supra	supra	NOUN
ftr-437	400	5	note	note	PROPN
ftr-437	400	6	56	56	NUM
ftr-437	400	7	,	,	PUNCT
ftr-437	400	8	at	at	ADP
ftr-437	400	9	§	§	NOUN
ftr-437	400	10	10.3(c	10.3(c	NUM
ftr-437	400	11	)	)	PUNCT
ftr-437	400	12	.	.	PUNCT
ftr-437	401	1	90	90	NUM
ftr-437	401	2	.	.	X
ftr-437	402	1	circular	circular	ADJ
ftr-437	402	2	230	230	NUM
ftr-437	402	3	,	,	PUNCT
ftr-437	402	4	supra	supra	NOUN
ftr-437	402	5	note	note	PROPN
ftr-437	402	6	56	56	NUM
ftr-437	402	7	,	,	PUNCT
ftr-437	402	8	at	at	ADP
ftr-437	402	9	§	§	NOUN
ftr-437	402	10	10.3(d	10.3(d	NOUN
ftr-437	402	11	)	)	PUNCT
ftr-437	402	12	.	.	PUNCT
ftr-437	403	1	91	91	NUM
ftr-437	403	2	.	.	PUNCT
ftr-437	404	1	circular	circular	ADJ
ftr-437	404	2	230	230	NUM
ftr-437	404	3	,	,	PUNCT
ftr-437	404	4	supra	supra	NOUN
ftr-437	404	5	note	note	PROPN
ftr-437	404	6	56	56	NUM
ftr-437	404	7	,	,	PUNCT
ftr-437	404	8	at	at	ADP
ftr-437	404	9	§	§	PROPN
ftr-437	404	10	10.4(a	10.4(a	NUM
ftr-437	404	11	)	)	PUNCT
ftr-437	404	12	.	.	PUNCT
ftr-437	405	1	92	92	NUM
ftr-437	405	2	.	.	PUNCT
ftr-437	406	1	circular	circular	ADJ
ftr-437	406	2	230	230	NUM
ftr-437	406	3	,	,	PUNCT
ftr-437	406	4	supra	supra	NOUN
ftr-437	406	5	note	note	PROPN
ftr-437	406	6	56	56	NUM
ftr-437	406	7	,	,	PUNCT
ftr-437	406	8	at	at	ADP
ftr-437	406	9	§	§	NOUN
ftr-437	406	10	10.2(e	10.2(e	NUM
ftr-437	406	11	)	)	PUNCT
ftr-437	406	12	.	.	PUNCT
ftr-437	407	1	93	93	NUM
ftr-437	407	2	.	.	PUNCT
ftr-437	408	1	circular	circular	ADJ
ftr-437	408	2	230	230	NUM
ftr-437	408	3	,	,	PUNCT
ftr-437	408	4	supra	supra	NOUN
ftr-437	408	5	note	note	PROPN
ftr-437	408	6	56	56	NUM
ftr-437	408	7	,	,	PUNCT
ftr-437	408	8	at	at	ADP
ftr-437	408	9	§	§	NOUN
ftr-437	408	10	10.34	10.34	NUM
ftr-437	408	11	.	.	PUNCT
ftr-437	409	1	94	94	NUM
ftr-437	409	2	.	.	PUNCT
ftr-437	410	1	aba	aba	PROPN
ftr-437	410	2	opinion	opinion	NOUN
ftr-437	410	3	85	85	NUM
ftr-437	410	4	-	-	SYM
ftr-437	410	5	352	352	NUM
ftr-437	410	6	,	,	PUNCT
ftr-437	410	7	supra	supra	PROPN
ftr-437	410	8	note	note	NOUN
ftr-437	410	9	55	55	NUM
ftr-437	410	10	.	.	X
ftr-437	410	11	95	95	NUM
ftr-437	410	12	.	.	PUNCT
ftr-437	411	1	see	see	VERB
ftr-437	411	2	srtp	srtp	ADJ
ftr-437	411	3	and	and	CCONJ
ftr-437	411	4	cpc	cpc	PROPN
ftr-437	411	5	,	,	PUNCT
ftr-437	411	6	supra	supra	PROPN
ftr-437	411	7	note	note	VERB
ftr-437	411	8	55	55	NUM
ftr-437	411	9	.	.	X
ftr-437	412	1	96	96	NUM
ftr-437	412	2	.	.	PUNCT
ftr-437	413	1	circular	circular	ADJ
ftr-437	413	2	230	230	NUM
ftr-437	413	3	,	,	PUNCT
ftr-437	413	4	supra	supra	NOUN
ftr-437	413	5	note	note	PROPN
ftr-437	413	6	56	56	NUM
ftr-437	413	7	,	,	PUNCT
ftr-437	413	8	at	at	ADP
ftr-437	413	9	§	§	PROPN
ftr-437	413	10	10.34(a)(1),(d)(1	10.34(a)(1),(d)(1	NUM
ftr-437	413	11	)	)	PUNCT
ftr-437	413	12	.	.	PUNCT
ftr-437	414	1	3	3	X
ftr-437	414	2	.	.	X
ftr-437	414	3	treasury	treasury	PROPN
ftr-437	414	4	circular	circular	NOUN
ftr-437	414	5	230	230	NUM
ftr-437	414	6	–	–	PUNCT
ftr-437	414	7	the	the	DET
ftr-437	414	8	third	third	ADJ
ftr-437	414	9	standard	standard	NOUN
ftr-437	414	10	of	of	ADP
ftr-437	414	11	tax	tax	NOUN
ftr-437	414	12	review	review	NOUN
ftr-437	414	13	originates	originate	NOUN
ftr-437	414	14	from	from	ADP
ftr-437	414	15	the	the	DET
ftr-437	414	16	u.	u.	PROPN
ftr-437	414	17	s.	s.	PROPN
ftr-437	414	18	treasury	treasury	PROPN
ftr-437	414	19	as	as	ADP
ftr-437	414	20	circular	circular	ADJ
ftr-437	414	21	230.86	230.86	NUM
ftr-437	414	22	circular	circular	ADJ
ftr-437	414	23	230	230	NUM
ftr-437	414	24	requires	require	VERB
ftr-437	414	25	attorneys,87	attorneys,87	NOUN
ftr-437	414	26	cpas,88	cpas,88	NOUN
ftr-437	414	27	enrolled	enrol	VERB
ftr-437	414	28	agents89	agents89	NOUN
ftr-437	414	29	and	and	CCONJ
ftr-437	414	30	actuaries90	actuaries90	NOUN
ftr-437	414	31	to	to	PART
ftr-437	414	32	be	be	AUX
ftr-437	414	33	technically	technically	ADV
ftr-437	414	34	competent	competent	ADJ
ftr-437	414	35	and	and	CCONJ
ftr-437	414	36	adhere	adhere	VERB
ftr-437	414	37	to	to	ADP
ftr-437	414	38	ethical	ethical	ADJ
ftr-437	414	39	standards.91	standards.91	NOUN
ftr-437	414	40	practice	practice	NOUN
ftr-437	414	41	before	before	ADP
ftr-437	414	42	the	the	DET
ftr-437	414	43	irs	irs	PROPN
ftr-437	414	44	,	,	PUNCT
ftr-437	414	45	in	in	ADP
ftr-437	414	46	addition	addition	NOUN
ftr-437	414	47	to	to	ADP
ftr-437	414	48	client	client	NOUN
ftr-437	414	49	representations	representation	NOUN
ftr-437	414	50	,	,	PUNCT
ftr-437	414	51	includes	include	VERB
ftr-437	414	52	preparing	prepare	VERB
ftr-437	414	53	and	and	CCONJ
ftr-437	414	54	filing	file	VERB
ftr-437	414	55	all	all	PRON
ftr-437	414	56	necessary	necessary	ADJ
ftr-437	414	57	documents.92	documents.92	NOUN
ftr-437	414	58	of	of	ADP
ftr-437	414	59	interest	interest	NOUN
ftr-437	414	60	to	to	PART
ftr-437	414	61	taxpayer	taxpayer	NOUN
ftr-437	414	62	representatives	representative	NOUN
ftr-437	414	63	is	be	AUX
ftr-437	414	64	the	the	DET
ftr-437	414	65	irs	irs	PROPN
ftr-437	414	66	requirement	requirement	NOUN
ftr-437	414	67	of	of	ADP
ftr-437	414	68	the	the	DET
ftr-437	414	69	threshold	threshold	NOUN
ftr-437	414	70	tax	tax	NOUN
ftr-437	414	71	standard	standard	NOUN
ftr-437	414	72	whenever	whenever	SCONJ
ftr-437	414	73	a	a	DET
ftr-437	414	74	tax	tax	NOUN
ftr-437	414	75	advisor	advisor	NOUN
ftr-437	414	76	renders	render	VERB
ftr-437	414	77	advice	advice	NOUN
ftr-437	414	78	on	on	ADP
ftr-437	414	79	tax	tax	NOUN
ftr-437	414	80	return	return	NOUN
ftr-437	414	81	positions.93	positions.93	PROPN
ftr-437	414	82	while	while	SCONJ
ftr-437	414	83	the	the	DET
ftr-437	414	84	standard	standard	NOUN
ftr-437	414	85	is	be	AUX
ftr-437	414	86	the	the	DET
ftr-437	414	87	same	same	ADJ
ftr-437	414	88	as	as	SCONJ
ftr-437	414	89	espoused	espouse	VERB
ftr-437	414	90	by	by	ADP
ftr-437	414	91	the	the	DET
ftr-437	414	92	aba94	aba94	PROPN
ftr-437	414	93	and	and	CCONJ
ftr-437	414	94	aicpa95	aicpa95	PROPN
ftr-437	414	95	positions	position	NOUN
ftr-437	414	96	,	,	PUNCT
ftr-437	414	97	being	be	AUX
ftr-437	414	98	one	one	NUM
ftr-437	414	99	of	of	ADP
ftr-437	414	100	“	"	PUNCT
ftr-437	414	101	realistic	realistic	ADJ
ftr-437	414	102	possibility	possibility	NOUN
ftr-437	414	103	”	"	PUNCT
ftr-437	414	104	,	,	PUNCT
ftr-437	414	105	it	it	PRON
ftr-437	414	106	goes	go	VERB
ftr-437	414	107	further	far	ADV
ftr-437	414	108	in	in	ADP
ftr-437	414	109	defining	define	VERB
ftr-437	414	110	this	this	DET
ftr-437	414	111	standard	standard	NOUN
ftr-437	414	112	and	and	CCONJ
ftr-437	414	113	clearly	clearly	ADV
ftr-437	414	114	identifies	identify	VERB
ftr-437	414	115	the	the	DET
ftr-437	414	116	likelihood	likelihood	NOUN
ftr-437	414	117	of	of	ADP
ftr-437	414	118	its	its	PRON
ftr-437	414	119	successful	successful	ADJ
ftr-437	414	120	application.96	application.96	NOUN
ftr-437	414	121	(	(	PUNCT
ftr-437	414	122	a	a	NOUN
ftr-437	414	123	)	)	PUNCT
ftr-437	414	124	realistic	realistic	ADJ
ftr-437	414	125	possibility	possibility	NOUN
ftr-437	414	126	standard	standard	NOUN
ftr-437	414	127	.	.	PUNCT
ftr-437	415	1	a	a	DET
ftr-437	415	2	practitioner	practitioner	NOUN
ftr-437	415	3	may	may	AUX
ftr-437	415	4	not	not	PART
ftr-437	415	5	sign	sign	VERB
ftr-437	415	6	a	a	DET
ftr-437	415	7	tax	tax	NOUN
ftr-437	415	8	return	return	NOUN
ftr-437	415	9	as	as	ADP
ftr-437	415	10	a	a	DET
ftr-437	415	11	preparer	preparer	NOUN
ftr-437	415	12	if	if	SCONJ
ftr-437	415	13	the	the	DET
ftr-437	415	14	practitioner	practitioner	NOUN
ftr-437	415	15	determines	determine	VERB
ftr-437	415	16	that	that	SCONJ
ftr-437	415	17	the	the	DET
ftr-437	415	18	return	return	NOUN
ftr-437	415	19	contains	contain	VERB
ftr-437	415	20	a	a	DET
ftr-437	415	21	position	position	NOUN
ftr-437	415	22	that	that	PRON
ftr-437	415	23	does	do	AUX
ftr-437	415	24	not	not	PART
ftr-437	415	25	have	have	VERB
ftr-437	415	26	a	a	DET
ftr-437	415	27	realistic	realistic	ADJ
ftr-437	415	28	possibility	possibility	NOUN
ftr-437	415	29	of	of	ADP
ftr-437	415	30	being	be	AUX
ftr-437	415	31	sustained	sustain	VERB
ftr-437	415	32	on	on	ADP
ftr-437	415	33	its	its	PRON
ftr-437	415	34	merits	merit	NOUN
ftr-437	415	35	(	(	PUNCT
ftr-437	415	36	the	the	DET
ftr-437	415	37	realistic	realistic	ADJ
ftr-437	415	38	possibility	possibility	NOUN
ftr-437	415	39	standard	standard	NOUN
ftr-437	415	40	)	)	PUNCT
ftr-437	415	41	unless	unless	SCONJ
ftr-437	415	42	the	the	DET
ftr-437	415	43	position	position	NOUN
ftr-437	415	44	is	be	AUX
ftr-437	415	45	not	not	PART
ftr-437	415	46	frivolous	frivolous	ADJ
ftr-437	415	47	and	and	CCONJ
ftr-437	415	48	is	be	AUX
ftr-437	415	49	adequately	adequately	ADV
ftr-437	415	50	disclosed	disclose	VERB
ftr-437	415	51	to	to	ADP
ftr-437	415	52	the	the	DET
ftr-437	415	53	internal	internal	ADJ
ftr-437	415	54	revenue	revenue	NOUN
ftr-437	415	55	service	service	NOUN
ftr-437	415	56	.	.	PUNCT
ftr-437	416	1	a	a	DET
ftr-437	416	2	practitioner	practitioner	NOUN
ftr-437	416	3	may	may	AUX
ftr-437	416	4	not	not	PART
ftr-437	416	5	advise	advise	VERB
ftr-437	416	6	a	a	DET
ftr-437	416	7	client	client	NOUN
ftr-437	416	8	to	to	PART
ftr-437	416	9	take	take	VERB
ftr-437	416	10	a	a	DET
ftr-437	416	11	position	position	NOUN
ftr-437	416	12	on	on	ADP
ftr-437	416	13	a	a	DET
ftr-437	416	14	return	return	NOUN
ftr-437	416	15	,	,	PUNCT
ftr-437	416	16	or	or	CCONJ
ftr-437	416	17	prepare	prepare	VERB
ftr-437	416	18	the	the	DET
ftr-437	416	19	portion	portion	NOUN
ftr-437	416	20	of	of	ADP
ftr-437	416	21	a	a	DET
ftr-437	416	22	return	return	NOUN
ftr-437	416	23	on	on	ADP
ftr-437	416	24	which	which	PRON
ftr-437	416	25	a	a	DET
ftr-437	416	26	position	position	NOUN
ftr-437	416	27	is	be	AUX
ftr-437	416	28	taken	take	VERB
ftr-437	416	29	,	,	PUNCT
ftr-437	416	30	unless	unless	SCONJ
ftr-437	416	31	–	–	PUNCT
ftr-437	416	32	(	(	PUNCT
ftr-437	416	33	1	1	X
ftr-437	416	34	)	)	PUNCT
ftr-437	416	35	the	the	DET
ftr-437	416	36	practitioner	practitioner	NOUN
ftr-437	416	37	determines	determine	VERB
ftr-437	416	38	that	that	SCONJ
ftr-437	416	39	the	the	DET
ftr-437	416	40	position	position	NOUN
ftr-437	416	41	satisfies	satisfy	VERB
ftr-437	416	42	the	the	DET
ftr-437	416	43	realistic	realistic	ADJ
ftr-437	416	44	possibility	possibility	NOUN
ftr-437	416	45	standard	standard	NOUN
ftr-437	416	46	;	;	PUNCT
ftr-437	416	47	or	or	CCONJ
ftr-437	416	48	(	(	PUNCT
ftr-437	416	49	2	2	X
ftr-437	416	50	)	)	PUNCT
ftr-437	416	51	the	the	DET
ftr-437	416	52	position	position	NOUN
ftr-437	416	53	is	be	AUX
ftr-437	416	54	not	not	PART
ftr-437	416	55	frivolous	frivolous	ADJ
ftr-437	416	56	and	and	CCONJ
ftr-437	416	57	the	the	DET
ftr-437	416	58	practitioner	practitioner	NOUN
ftr-437	416	59	advises	advise	VERB
ftr-437	416	60	the	the	DET
ftr-437	416	61	client	client	NOUN
ftr-437	416	62	of	of	ADP
ftr-437	416	63	any	any	DET
ftr-437	416	64	opportunity	opportunity	NOUN
ftr-437	416	65	to	to	PART
ftr-437	416	66	avoid	avoid	VERB
ftr-437	416	67	the	the	DET
ftr-437	416	68	accuracy	accuracy	NOUN
ftr-437	416	69	-	-	PUNCT
ftr-437	416	70	related	relate	VERB
ftr-437	416	71	penalty	penalty	NOUN
ftr-437	416	72	in	in	ADP
ftr-437	416	73	section	section	NOUN
ftr-437	416	74	6662	6662	NUM
ftr-437	416	75	of	of	ADP
ftr-437	416	76	the	the	DET
ftr-437	416	77	internal	internal	ADJ
ftr-437	416	78	revenue	revenue	NOUN
ftr-437	416	79	code	code	NOUN
ftr-437	417	1	[	[	X
ftr-437	417	2	of	of	ADP
ftr-437	417	3	1986	1986	NUM
ftr-437	417	4	]	]	PUNCT
ftr-437	417	5	by	by	ADP
ftr-437	417	6	adequately	adequately	ADV
ftr-437	417	7	disclosing	disclose	VERB
ftr-437	417	8	the	the	DET
ftr-437	417	9	position	position	NOUN
ftr-437	417	10	and	and	CCONJ
ftr-437	417	11	of	of	ADP
ftr-437	417	12	the	the	DET
ftr-437	417	13	requirements	requirement	NOUN
ftr-437	417	14	for	for	ADP
ftr-437	417	15	adequate	adequate	ADJ
ftr-437	417	16	disclosure	disclosure	NOUN
ftr-437	417	17	.	.	PUNCT
ftr-437	418	1	(	(	PUNCT
ftr-437	418	2	b	b	X
ftr-437	418	3	)	)	PUNCT
ftr-437	418	4	definitions	definition	NOUN
ftr-437	418	5	.	.	PUNCT
ftr-437	419	1	for	for	ADP
ftr-437	419	2	purposes	purpose	NOUN
ftr-437	419	3	of	of	ADP
ftr-437	419	4	this	this	DET
ftr-437	419	5	section	section	NOUN
ftr-437	419	6	:	:	PUNCT
ftr-437	419	7	(	(	PUNCT
ftr-437	419	8	1	1	X
ftr-437	419	9	)	)	PUNCT
ftr-437	419	10	realistic	realistic	ADJ
ftr-437	419	11	possibility	possibility	NOUN
ftr-437	419	12	.	.	PUNCT
ftr-437	420	1	a	a	DET
ftr-437	420	2	position	position	NOUN
ftr-437	420	3	is	be	AUX
ftr-437	420	4	considered	consider	VERB
ftr-437	420	5	to	to	PART
ftr-437	420	6	have	have	VERB
ftr-437	420	7	a	a	DET
ftr-437	420	8	realistic	realistic	ADJ
ftr-437	420	9	possibility	possibility	NOUN
ftr-437	420	10	of	of	ADP
ftr-437	420	11	being	be	AUX
ftr-437	420	12	sustained	sustain	VERB
ftr-437	420	13	on	on	ADP
ftr-437	420	14	its	its	PRON
ftr-437	420	15	2002	2002	NUM
ftr-437	420	16	]	]	PUNCT
ftr-437	420	17	watchdogs	watchdog	NOUN
ftr-437	420	18	that	that	PRON
ftr-437	420	19	failed	fail	VERB
ftr-437	420	20	to	to	PART
ftr-437	420	21	bark	bark	VERB
ftr-437	420	22	871	871	NUM
ftr-437	420	23	97	97	NUM
ftr-437	420	24	.	.	PUNCT
ftr-437	421	1	i	i	PRON
ftr-437	421	2	d.	d.	PROPN
ftr-437	421	3	98	98	NUM
ftr-437	421	4	.	.	PUNCT
ftr-437	422	1	i	i	PRON
ftr-437	422	2	d.	d.	PROPN
ftr-437	422	3	§	§	PROPN
ftr-437	422	4	10.34(d)(1	10.34(d)(1	NUM
ftr-437	422	5	)	)	PUNCT
ftr-437	422	6	.	.	PUNCT
ftr-437	423	1	99	99	NUM
ftr-437	423	2	.	.	PUNCT
ftr-437	424	1	i	i	PRON
ftr-437	424	2	d.	d.	PROPN
ftr-437	424	3	§	§	PROPN
ftr-437	424	4	10.34(a)(2	10.34(a)(2	NUM
ftr-437	424	5	)	)	PUNCT
ftr-437	424	6	.	.	PUNCT
ftr-437	425	1	100	100	NUM
ftr-437	425	2	.	.	PUNCT
ftr-437	426	1	i	i	PRON
ftr-437	426	2	d.	d.	PROPN
ftr-437	426	3	§	§	PROPN
ftr-437	426	4	10.33	10.33	NUM
ftr-437	426	5	.	.	PUNCT
ftr-437	427	1	101	101	NUM
ftr-437	427	2	.	.	PUNCT
ftr-437	428	1	see	see	VERB
ftr-437	428	2	aba	aba	PROPN
ftr-437	428	3	opinion	opinion	NOUN
ftr-437	428	4	85	85	NUM
ftr-437	428	5	-	-	SYM
ftr-437	428	6	352	352	NUM
ftr-437	428	7	and	and	CCONJ
ftr-437	428	8	mrpc	mrpc	NOUN
ftr-437	428	9	,	,	PUNCT
ftr-437	428	10	supra	supra	PROPN
ftr-437	428	11	note	note	PROPN
ftr-437	428	12	54	54	NUM
ftr-437	428	13	;	;	PUNCT
ftr-437	428	14	see	see	VERB
ftr-437	428	15	also	also	ADV
ftr-437	428	16	srtp	srtp	ADJ
ftr-437	428	17	and	and	CCONJ
ftr-437	428	18	cpc	cpc	PROPN
ftr-437	428	19	,	,	PUNCT
ftr-437	428	20	supra	supra	PROPN
ftr-437	428	21	note	note	VERB
ftr-437	428	22	55	55	NUM
ftr-437	428	23	.	.	PUNCT
ftr-437	429	1	102	102	NUM
ftr-437	429	2	.	.	PUNCT
ftr-437	430	1	circular	circular	ADJ
ftr-437	430	2	230	230	NUM
ftr-437	430	3	,	,	PUNCT
ftr-437	430	4	supra	supra	NOUN
ftr-437	430	5	note	note	PROPN
ftr-437	430	6	56	56	NUM
ftr-437	430	7	,	,	PUNCT
ftr-437	430	8	at	at	ADP
ftr-437	430	9	§	§	PROPN
ftr-437	430	10	10.33(a)(5	10.33(a)(5	NUM
ftr-437	430	11	)	)	PUNCT
ftr-437	430	12	.	.	PUNCT
ftr-437	431	1	103	103	NUM
ftr-437	431	2	.	.	PUNCT
ftr-437	432	1	i	i	PRON
ftr-437	432	2	d.	d.	PROPN
ftr-437	432	3	§	§	PROPN
ftr-437	432	4	10.33(c)(3	10.33(c)(3	NUM
ftr-437	432	5	)	)	PUNCT
ftr-437	432	6	.	.	PUNCT
ftr-437	433	1	merits	merit	VERB
ftr-437	433	2	if	if	SCONJ
ftr-437	433	3	a	a	DET
ftr-437	433	4	reasonable	reasonable	ADJ
ftr-437	433	5	and	and	CCONJ
ftr-437	433	6	well	well	ADV
ftr-437	433	7	informed	inform	VERB
ftr-437	433	8	analysis	analysis	NOUN
ftr-437	433	9	by	by	ADP
ftr-437	433	10	a	a	DET
ftr-437	433	11	person	person	NOUN
ftr-437	433	12	knowledgeable	knowledgeable	ADJ
ftr-437	433	13	in	in	ADP
ftr-437	433	14	the	the	DET
ftr-437	433	15	tax	tax	NOUN
ftr-437	433	16	law	law	NOUN
ftr-437	433	17	would	would	AUX
ftr-437	433	18	lead	lead	VERB
ftr-437	433	19	such	such	DET
ftr-437	433	20	a	a	DET
ftr-437	433	21	person	person	NOUN
ftr-437	433	22	to	to	PART
ftr-437	433	23	conclude	conclude	VERB
ftr-437	433	24	that	that	SCONJ
ftr-437	433	25	the	the	DET
ftr-437	433	26	position	position	NOUN
ftr-437	433	27	has	have	VERB
ftr-437	433	28	approximately	approximately	ADV
ftr-437	433	29	a	a	DET
ftr-437	433	30	one	one	NUM
ftr-437	433	31	in	in	ADP
ftr-437	433	32	three	three	NUM
ftr-437	433	33	,	,	PUNCT
ftr-437	433	34	or	or	CCONJ
ftr-437	433	35	greater	great	ADJ
ftr-437	433	36	,	,	PUNCT
ftr-437	433	37	likelihood	likelihood	NOUN
ftr-437	433	38	of	of	ADP
ftr-437	433	39	being	be	AUX
ftr-437	433	40	sustained	sustain	VERB
ftr-437	433	41	on	on	ADP
ftr-437	433	42	its	its	PRON
ftr-437	433	43	merits	merit	NOUN
ftr-437	433	44	.	.	PUNCT
ftr-437	434	1	the	the	DET
ftr-437	434	2	authorities	authority	NOUN
ftr-437	434	3	described	describe	VERB
ftr-437	434	4	in	in	ADP
ftr-437	434	5	26	26	NUM
ftr-437	434	6	cfr	cfr	NOUN
ftr-437	434	7	1.6662	1.6662	NUM
ftr-437	434	8	-	-	SYM
ftr-437	434	9	4(d)(3)(iii	4(d)(3)(iii	NUM
ftr-437	434	10	)	)	PUNCT
ftr-437	434	11	,	,	PUNCT
ftr-437	434	12	or	or	CCONJ
ftr-437	434	13	any	any	DET
ftr-437	434	14	successor	successor	NOUN
ftr-437	434	15	provision	provision	NOUN
ftr-437	434	16	,	,	PUNCT
ftr-437	434	17	of	of	ADP
ftr-437	434	18	the	the	DET
ftr-437	434	19	substantial	substantial	ADJ
ftr-437	434	20	understatement	understatement	NOUN
ftr-437	434	21	penalty	penalty	NOUN
ftr-437	434	22	regulations	regulation	NOUN
ftr-437	434	23	may	may	AUX
ftr-437	434	24	be	be	AUX
ftr-437	434	25	taken	take	VERB
ftr-437	434	26	into	into	ADP
ftr-437	434	27	account	account	NOUN
ftr-437	434	28	for	for	ADP
ftr-437	434	29	purposes	purpose	NOUN
ftr-437	434	30	of	of	ADP
ftr-437	434	31	this	this	DET
ftr-437	434	32	analysis	analysis	NOUN
ftr-437	434	33	.	.	PUNCT
ftr-437	435	1	the	the	DET
ftr-437	435	2	possibility	possibility	NOUN
ftr-437	435	3	that	that	SCONJ
ftr-437	435	4	a	a	DET
ftr-437	435	5	[	[	X
ftr-437	435	6	position	position	NOUN
ftr-437	435	7	]	]	PUNCT
ftr-437	435	8	will	will	AUX
ftr-437	435	9	not	not	PART
ftr-437	435	10	be	be	AUX
ftr-437	435	11	[	[	PUNCT
ftr-437	435	12	challenged	challenge	VERB
ftr-437	435	13	by	by	ADP
ftr-437	435	14	the	the	DET
ftr-437	435	15	service	service	NOUN
ftr-437	435	16	(	(	PUNCT
ftr-437	435	17	e.g.	e.g.	ADV
ftr-437	435	18	,	,	PUNCT
ftr-437	435	19	because	because	SCONJ
ftr-437	435	20	the	the	DET
ftr-437	435	21	taxpayer	taxpayer	NOUN
ftr-437	435	22	’s	’s	PART
ftr-437	435	23	return	return	NOUN
ftr-437	435	24	may	may	AUX
ftr-437	435	25	not	not	PART
ftr-437	435	26	be	be	AUX
ftr-437	435	27	audited	audit	VERB
ftr-437	435	28	or	or	CCONJ
ftr-437	435	29	because	because	SCONJ
ftr-437	435	30	the	the	DET
ftr-437	435	31	issue	issue	NOUN
ftr-437	435	32	may	may	AUX
ftr-437	435	33	not	not	PART
ftr-437	435	34	be	be	AUX
ftr-437	435	35	raised	raise	VERB
ftr-437	435	36	on	on	ADP
ftr-437	435	37	audit	audit	NOUN
ftr-437	435	38	)	)	PUNCT
ftr-437	435	39	]	]	PUNCT
ftr-437	435	40	.	.	PUNCT
ftr-437	435	41	.	.	PUNCT
ftr-437	435	42	.	.	PUNCT
ftr-437	436	1	may	may	AUX
ftr-437	436	2	not	not	PART
ftr-437	436	3	be	be	AUX
ftr-437	436	4	taken	take	VERB
ftr-437	436	5	into	into	ADP
ftr-437	436	6	account.97	account.97	NOUN
ftr-437	436	7	thus	thus	ADV
ftr-437	436	8	,	,	PUNCT
ftr-437	436	9	the	the	DET
ftr-437	436	10	realistic	realistic	ADJ
ftr-437	436	11	possibility	possibility	NOUN
ftr-437	436	12	standard	standard	NOUN
ftr-437	436	13	of	of	ADP
ftr-437	436	14	tax	tax	NOUN
ftr-437	436	15	review	review	NOUN
ftr-437	436	16	is	be	AUX
ftr-437	436	17	met	meet	VERB
ftr-437	436	18	if	if	SCONJ
ftr-437	436	19	the	the	DET
ftr-437	436	20	tax	tax	NOUN
ftr-437	436	21	advisor	advisor	NOUN
ftr-437	436	22	reasonably	reasonably	ADV
ftr-437	436	23	concludes	conclude	VERB
ftr-437	436	24	that	that	SCONJ
ftr-437	436	25	the	the	DET
ftr-437	436	26	tax	tax	NOUN
ftr-437	436	27	position	position	NOUN
ftr-437	436	28	has	have	VERB
ftr-437	436	29	approximately	approximately	ADV
ftr-437	436	30	a	a	DET
ftr-437	436	31	33	33	NUM
ftr-437	436	32	%	%	NOUN
ftr-437	436	33	or	or	CCONJ
ftr-437	436	34	greater	great	ADJ
ftr-437	436	35	likelihood	likelihood	NOUN
ftr-437	436	36	of	of	ADP
ftr-437	436	37	being	be	AUX
ftr-437	436	38	sustained.98	sustained.98	NOUN
ftr-437	436	39	absent	absent	ADJ
ftr-437	436	40	this	this	PRON
ftr-437	436	41	,	,	PUNCT
ftr-437	436	42	disclosure	disclosure	NOUN
ftr-437	436	43	and	and	CCONJ
ftr-437	436	44	a	a	DET
ftr-437	436	45	nonfrivolous	nonfrivolous	ADJ
ftr-437	436	46	standard	standard	NOUN
ftr-437	436	47	is	be	AUX
ftr-437	436	48	imposed	impose	VERB
ftr-437	436	49	on	on	ADP
ftr-437	436	50	the	the	DET
ftr-437	436	51	advisor.99	advisor.99	NOUN
ftr-437	436	52	circular	circular	NOUN
ftr-437	436	53	230	230	NUM
ftr-437	436	54	also	also	ADV
ftr-437	436	55	delineates	delineate	VERB
ftr-437	436	56	the	the	DET
ftr-437	436	57	standard	standard	NOUN
ftr-437	436	58	of	of	ADP
ftr-437	436	59	review	review	NOUN
ftr-437	436	60	in	in	ADP
ftr-437	436	61	tax	tax	NOUN
ftr-437	436	62	shelter	shelter	NOUN
ftr-437	436	63	opinion	opinion	NOUN
ftr-437	436	64	cases.100	cases.100	PROPN
ftr-437	436	65	unlike	unlike	ADP
ftr-437	436	66	the	the	DET
ftr-437	436	67	aba	aba	PROPN
ftr-437	436	68	and	and	CCONJ
ftr-437	436	69	aicpa	aicpa	VERB
ftr-437	436	70	standards,101	standards,101	PROPN
ftr-437	436	71	circular	circular	ADJ
ftr-437	436	72	230	230	NUM
ftr-437	436	73	addresses	address	NOUN
ftr-437	436	74	the	the	DET
ftr-437	436	75	standard	standard	NOUN
ftr-437	436	76	of	of	ADP
ftr-437	436	77	review	review	NOUN
ftr-437	436	78	for	for	ADP
ftr-437	436	79	an	an	DET
ftr-437	436	80	overall	overall	ADJ
ftr-437	436	81	evaluation	evaluation	NOUN
ftr-437	436	82	of	of	ADP
ftr-437	436	83	a	a	DET
ftr-437	436	84	tax	tax	NOUN
ftr-437	436	85	shelter	shelter	NOUN
ftr-437	436	86	opinion.102	opinion.102	ADP
ftr-437	436	87	once	once	ADV
ftr-437	436	88	the	the	DET
ftr-437	436	89	tax	tax	NOUN
ftr-437	436	90	advisor	advisor	NOUN
ftr-437	436	91	determines	determine	VERB
ftr-437	436	92	that	that	SCONJ
ftr-437	436	93	he	he	PRON
ftr-437	436	94	or	or	CCONJ
ftr-437	436	95	she	she	PRON
ftr-437	436	96	is	be	AUX
ftr-437	436	97	being	be	AUX
ftr-437	436	98	asked	ask	VERB
ftr-437	436	99	to	to	PART
ftr-437	436	100	render	render	VERB
ftr-437	436	101	a	a	DET
ftr-437	436	102	tax	tax	NOUN
ftr-437	436	103	shelter	shelter	NOUN
ftr-437	436	104	opinion,103	opinion,103	ADJ
ftr-437	436	105	then	then	ADV
ftr-437	436	106	the	the	DET
ftr-437	436	107	question	question	NOUN
ftr-437	436	108	arises	arise	VERB
ftr-437	436	109	as	as	ADP
ftr-437	436	110	to	to	ADP
ftr-437	436	111	what	what	PRON
ftr-437	436	112	standard	standard	NOUN
ftr-437	436	113	the	the	DET
ftr-437	436	114	irs	irs	PROPN
ftr-437	436	115	will	will	AUX
ftr-437	436	116	accept	accept	VERB
ftr-437	436	117	to	to	PART
ftr-437	436	118	evaluate	evaluate	VERB
ftr-437	436	119	the	the	DET
ftr-437	436	120	opinion	opinion	NOUN
ftr-437	436	121	on	on	ADP
ftr-437	436	122	a	a	DET
ftr-437	436	123	favorable	favorable	ADJ
ftr-437	436	124	basis	basis	NOUN
ftr-437	436	125	:	:	PUNCT
ftr-437	436	126	(	(	PUNCT
ftr-437	436	127	c	c	X
ftr-437	436	128	)	)	PUNCT
ftr-437	436	129	overall	overall	ADJ
ftr-437	436	130	evaluation	evaluation	NOUN
ftr-437	436	131	.	.	PUNCT
ftr-437	437	1	(	(	PUNCT
ftr-437	437	2	i	i	NOUN
ftr-437	437	3	)	)	PUNCT
ftr-437	437	4	where	where	SCONJ
ftr-437	437	5	possible	possible	ADJ
ftr-437	437	6	,	,	PUNCT
ftr-437	437	7	the	the	DET
ftr-437	437	8	practitioner	practitioner	NOUN
ftr-437	437	9	must	must	AUX
ftr-437	437	10	provide	provide	VERB
ftr-437	437	11	an	an	DET
ftr-437	437	12	overall	overall	ADJ
ftr-437	437	13	evaluation	evaluation	NOUN
ftr-437	437	14	whether	whether	SCONJ
ftr-437	437	15	the	the	DET
ftr-437	437	16	material	material	NOUN
ftr-437	437	17	tax	tax	NOUN
ftr-437	437	18	benefits	benefit	NOUN
ftr-437	437	19	in	in	ADP
ftr-437	437	20	the	the	DET
ftr-437	437	21	aggregate	aggregate	NOUN
ftr-437	437	22	more	more	ADV
ftr-437	437	23	likely	likely	ADJ
ftr-437	437	24	than	than	SCONJ
ftr-437	437	25	not	not	PART
ftr-437	437	26	will	will	AUX
ftr-437	437	27	be	be	AUX
ftr-437	437	28	realized	realize	VERB
ftr-437	437	29	.	.	PUNCT
ftr-437	438	1	where	where	SCONJ
ftr-437	438	2	such	such	DET
ftr-437	438	3	an	an	DET
ftr-437	438	4	overall	overall	ADJ
ftr-437	438	5	evaluation	evaluation	NOUN
ftr-437	438	6	can	can	AUX
ftr-437	438	7	not	not	PART
ftr-437	438	8	be	be	AUX
ftr-437	438	9	given	give	VERB
ftr-437	438	10	,	,	PUNCT
ftr-437	438	11	the	the	DET
ftr-437	438	12	opinion	opinion	NOUN
ftr-437	438	13	should	should	AUX
ftr-437	438	14	fully	fully	ADV
ftr-437	438	15	describe	describe	VERB
ftr-437	438	16	the	the	DET
ftr-437	438	17	reasons	reason	NOUN
ftr-437	438	18	for	for	ADP
ftr-437	438	19	the	the	DET
ftr-437	438	20	practitioner	practitioner	NOUN
ftr-437	438	21	’s	’s	PART
ftr-437	438	22	inability	inability	NOUN
ftr-437	438	23	to	to	PART
ftr-437	438	24	make	make	VERB
ftr-437	438	25	an	an	DET
ftr-437	438	26	overall	overall	ADJ
ftr-437	438	27	evaluation	evaluation	NOUN
ftr-437	438	28	.	.	PUNCT
ftr-437	439	1	opinions	opinion	NOUN
ftr-437	439	2	concluding	conclude	VERB
ftr-437	439	3	that	that	SCONJ
ftr-437	439	4	an	an	DET
ftr-437	439	5	overall	overall	ADJ
ftr-437	439	6	evaluation	evaluation	NOUN
ftr-437	439	7	can	can	AUX
ftr-437	439	8	not	not	PART
ftr-437	439	9	be	be	AUX
ftr-437	439	10	provided	provide	VERB
ftr-437	439	11	will	will	AUX
ftr-437	439	12	be	be	AUX
ftr-437	439	13	given	give	VERB
ftr-437	439	14	special	special	ADJ
ftr-437	439	15	scrutiny	scrutiny	NOUN
ftr-437	439	16	to	to	PART
ftr-437	439	17	determine	determine	VERB
ftr-437	439	18	if	if	SCONJ
ftr-437	439	19	the	the	DET
ftr-437	439	20	stated	stated	ADJ
ftr-437	439	21	reasons	reason	NOUN
ftr-437	439	22	are	be	AUX
ftr-437	439	23	adequate	adequate	ADJ
ftr-437	439	24	.	.	PUNCT
ftr-437	440	1	872	872	NUM
ftr-437	440	2	florida	florida	PROPN
ftr-437	440	3	tax	tax	NOUN
ftr-437	440	4	review	review	NOUN
ftr-437	440	5	[	[	X
ftr-437	440	6	vol.5:10	vol.5:10	NOUN
ftr-437	440	7	104	104	NUM
ftr-437	440	8	.	.	PUNCT
ftr-437	441	1	i	i	PRON
ftr-437	441	2	d.	d.	PROPN
ftr-437	441	3	at	at	ADP
ftr-437	441	4	§	§	PROPN
ftr-437	441	5	10.33(a)(5)(i)-(ii	10.33(a)(5)(i)-(ii	NUM
ftr-437	441	6	)	)	PUNCT
ftr-437	441	7	.	.	PUNCT
ftr-437	442	1	105	105	NUM
ftr-437	442	2	.	.	PUNCT
ftr-437	443	1	i	i	PRON
ftr-437	443	2	d.	d.	PROPN
ftr-437	443	3	at	at	ADP
ftr-437	443	4	§	§	PROPN
ftr-437	443	5	10.33(a)(5)(iii	10.33(a)(5)(iii	NUM
ftr-437	443	6	)	)	PUNCT
ftr-437	443	7	106	106	NUM
ftr-437	443	8	.	.	PUNCT
ftr-437	444	1	see	see	VERB
ftr-437	444	2	,	,	PUNCT
ftr-437	444	3	e.g.	e.g.	ADV
ftr-437	444	4	,	,	PUNCT
ftr-437	444	5	regs	reg	NOUN
ftr-437	444	6	.	.	PUNCT
ftr-437	445	1	§	§	PROPN
ftr-437	445	2	1.6662	1.6662	NUM
ftr-437	445	3	-	-	SYM
ftr-437	445	4	4(d)(2	4(d)(2	NUM
ftr-437	445	5	)	)	PUNCT
ftr-437	445	6	.	.	PUNCT
ftr-437	446	1	107	107	NUM
ftr-437	446	2	.	.	PUNCT
ftr-437	447	1	circular	circular	ADJ
ftr-437	447	2	230	230	NUM
ftr-437	447	3	,	,	PUNCT
ftr-437	447	4	supra	supra	NOUN
ftr-437	447	5	note	note	PROPN
ftr-437	447	6	56	56	NUM
ftr-437	447	7	,	,	PUNCT
ftr-437	447	8	at	at	ADP
ftr-437	447	9	§	§	PROPN
ftr-437	447	10	10.34(d)(1	10.34(d)(1	NUM
ftr-437	447	11	)	)	PUNCT
ftr-437	447	12	.	.	PUNCT
ftr-437	448	1	108	108	NUM
ftr-437	448	2	.	.	X
ftr-437	449	1	66	66	NUM
ftr-437	449	2	fed	fed	PROPN
ftr-437	449	3	.	.	PUNCT
ftr-437	450	1	reg	reg	PROPN
ftr-437	450	2	.	.	PUNCT
ftr-437	451	1	3276	3276	NUM
ftr-437	451	2	,	,	PUNCT
ftr-437	451	3	3295	3295	NUM
ftr-437	451	4	(	(	PUNCT
ftr-437	451	5	proposed	propose	VERB
ftr-437	451	6	jan	jan	PROPN
ftr-437	451	7	.	.	PROPN
ftr-437	451	8	12	12	NUM
ftr-437	451	9	,	,	PUNCT
ftr-437	451	10	2001	2001	NUM
ftr-437	451	11	)	)	PUNCT
ftr-437	451	12	.	.	PUNCT
ftr-437	452	1	109	109	NUM
ftr-437	452	2	.	.	PUNCT
ftr-437	453	1	i	i	PRON
ftr-437	453	2	d.	d.	PROPN
ftr-437	453	3	110	110	NUM
ftr-437	453	4	.	.	PUNCT
ftr-437	454	1	i	i	PRON
ftr-437	454	2	d.	d.	PROPN
ftr-437	454	3	at	at	ADP
ftr-437	454	4	§	§	PROPN
ftr-437	454	5	10.33(a	10.33(a	NUM
ftr-437	454	6	)	)	PUNCT
ftr-437	454	7	.	.	PUNCT
ftr-437	455	1	111	111	NUM
ftr-437	455	2	.	.	PUNCT
ftr-437	455	3	compare	compare	VERB
ftr-437	455	4	circular	circular	ADJ
ftr-437	455	5	230	230	NUM
ftr-437	455	6	,	,	PUNCT
ftr-437	455	7	supra	supra	NOUN
ftr-437	455	8	note	note	NOUN
ftr-437	455	9	56	56	NUM
ftr-437	455	10	at	at	ADP
ftr-437	455	11	§	§	PROPN
ftr-437	455	12	10.33(a)(1)(ii	10.33(a)(1)(ii	NUM
ftr-437	455	13	)	)	PUNCT
ftr-437	455	14	with	with	ADP
ftr-437	455	15	66	66	NUM
ftr-437	455	16	fed	feed	VERB
ftr-437	455	17	.	.	PUNCT
ftr-437	456	1	reg	reg	NOUN
ftr-437	456	2	.	.	PUNCT
ftr-437	457	1	3276	3276	NUM
ftr-437	457	2	,	,	PUNCT
ftr-437	457	3	§	§	NOUN
ftr-437	457	4	10.33(a)(1)(ii	10.33(a)(1)(ii	NUM
ftr-437	457	5	)	)	PUNCT
ftr-437	457	6	.	.	PUNCT
ftr-437	458	1	112	112	NUM
ftr-437	458	2	.	.	PUNCT
ftr-437	459	1	see	see	VERB
ftr-437	459	2	regs	reg	NOUN
ftr-437	459	3	.	.	PUNCT
ftr-437	460	1	§	§	PROPN
ftr-437	460	2	§	§	PROPN
ftr-437	460	3	1.6662	1.6662	NUM
ftr-437	460	4	-	-	SYM
ftr-437	460	5	3	3	NUM
ftr-437	460	6	,	,	PUNCT
ftr-437	460	7	4	4	NUM
ftr-437	460	8	.	.	NOUN
ftr-437	460	9	113	113	NUM
ftr-437	460	10	.	.	PUNCT
ftr-437	461	1	notice	notice	VERB
ftr-437	461	2	2001	2001	NUM
ftr-437	461	3	-	-	SYM
ftr-437	461	4	51	51	NUM
ftr-437	461	5	,	,	PUNCT
ftr-437	461	6	2001	2001	NUM
ftr-437	461	7	-	-	SYM
ftr-437	461	8	34	34	NUM
ftr-437	461	9	i.r.b	i.r.b	NOUN
ftr-437	461	10	.	.	PUNCT
ftr-437	461	11	190	190	NUM
ftr-437	461	12	,	,	PUNCT
ftr-437	461	13	supra	supra	NOUN
ftr-437	461	14	note	note	NOUN
ftr-437	461	15	57	57	NUM
ftr-437	461	16	.	.	X
ftr-437	461	17	114	114	NUM
ftr-437	461	18	.	.	PUNCT
ftr-437	462	1	regs	regs	PROPN
ftr-437	462	2	.	.	PUNCT
ftr-437	463	1	§	§	PROPN
ftr-437	463	2	§	§	PROPN
ftr-437	463	3	1.6662	1.6662	NUM
ftr-437	463	4	-	-	SYM
ftr-437	463	5	3	3	NUM
ftr-437	463	6	,	,	PUNCT
ftr-437	463	7	4	4	NUM
ftr-437	463	8	.	.	PUNCT
ftr-437	463	9	(	(	PUNCT
ftr-437	463	10	ii	ii	NOUN
ftr-437	463	11	)	)	PUNCT
ftr-437	463	12	a	a	DET
ftr-437	463	13	favorable	favorable	ADJ
ftr-437	463	14	overall	overall	ADJ
ftr-437	463	15	evaluation	evaluation	NOUN
ftr-437	463	16	may	may	AUX
ftr-437	463	17	not	not	PART
ftr-437	463	18	be	be	AUX
ftr-437	463	19	rendered	render	VERB
ftr-437	463	20	unless	unless	SCONJ
ftr-437	463	21	it	it	PRON
ftr-437	463	22	is	be	AUX
ftr-437	463	23	based	base	VERB
ftr-437	463	24	on	on	ADP
ftr-437	463	25	a	a	DET
ftr-437	463	26	conclusion	conclusion	NOUN
ftr-437	463	27	that	that	SCONJ
ftr-437	463	28	substantially	substantially	ADV
ftr-437	463	29	more	more	ADJ
ftr-437	463	30	than	than	ADP
ftr-437	463	31	half	half	NOUN
ftr-437	463	32	of	of	ADP
ftr-437	463	33	the	the	DET
ftr-437	463	34	material	material	NOUN
ftr-437	463	35	tax	tax	NOUN
ftr-437	463	36	benefits	benefit	NOUN
ftr-437	463	37	,	,	PUNCT
ftr-437	463	38	in	in	ADP
ftr-437	463	39	terms	term	NOUN
ftr-437	463	40	of	of	ADP
ftr-437	463	41	their	their	PRON
ftr-437	463	42	financial	financial	ADJ
ftr-437	463	43	impact	impact	NOUN
ftr-437	463	44	on	on	ADP
ftr-437	463	45	a	a	DET
ftr-437	463	46	typical	typical	ADJ
ftr-437	463	47	investor	investor	NOUN
ftr-437	463	48	,	,	PUNCT
ftr-437	463	49	more	more	ADV
ftr-437	463	50	likely	likely	ADJ
ftr-437	463	51	than	than	SCONJ
ftr-437	463	52	not	not	PART
ftr-437	463	53	will	will	AUX
ftr-437	463	54	be	be	AUX
ftr-437	463	55	realized	realize	VERB
ftr-437	463	56	if	if	SCONJ
ftr-437	463	57	challenged	challenge	VERB
ftr-437	463	58	by	by	ADP
ftr-437	463	59	the	the	DET
ftr-437	463	60	internal	internal	PROPN
ftr-437	463	61	revenue	revenue	NOUN
ftr-437	463	62	service.104	service.104	NOUN
ftr-437	463	63	in	in	ADP
ftr-437	463	64	the	the	DET
ftr-437	463	65	event	event	NOUN
ftr-437	463	66	that	that	PRON
ftr-437	463	67	the	the	DET
ftr-437	463	68	advisor	advisor	NOUN
ftr-437	463	69	’s	’s	PART
ftr-437	463	70	opinion	opinion	NOUN
ftr-437	463	71	does	do	AUX
ftr-437	463	72	not	not	PART
ftr-437	463	73	constitute	constitute	VERB
ftr-437	463	74	a	a	DET
ftr-437	463	75	favorable	favorable	ADJ
ftr-437	463	76	overall	overall	ADJ
ftr-437	463	77	evaluation	evaluation	NOUN
ftr-437	463	78	,	,	PUNCT
ftr-437	463	79	this	this	DET
ftr-437	463	80	fact	fact	NOUN
ftr-437	463	81	must	must	AUX
ftr-437	463	82	be	be	AUX
ftr-437	463	83	prominently	prominently	ADV
ftr-437	463	84	disclosed	disclose	VERB
ftr-437	463	85	in	in	ADP
ftr-437	463	86	the	the	DET
ftr-437	463	87	tax	tax	NOUN
ftr-437	463	88	shelter	shelter	NOUN
ftr-437	463	89	offering	offer	VERB
ftr-437	463	90	materials.105	materials.105	NOUN
ftr-437	463	91	the	the	DET
ftr-437	463	92	standard	standard	NOUN
ftr-437	463	93	for	for	ADP
ftr-437	463	94	tax	tax	NOUN
ftr-437	463	95	shelter	shelter	NOUN
ftr-437	463	96	opinions	opinion	NOUN
ftr-437	463	97	rendered	render	VERB
ftr-437	463	98	by	by	ADP
ftr-437	463	99	an	an	DET
ftr-437	463	100	advisor	advisor	NOUN
ftr-437	463	101	is	be	AUX
ftr-437	463	102	the	the	DET
ftr-437	463	103	“	"	PUNCT
ftr-437	463	104	more	more	ADV
ftr-437	463	105	likely	likely	ADJ
ftr-437	463	106	than	than	ADP
ftr-437	463	107	not	not	PART
ftr-437	463	108	”	"	PUNCT
ftr-437	463	109	standard	standard	NOUN
ftr-437	463	110	which	which	PRON
ftr-437	463	111	means	mean	VERB
ftr-437	463	112	that	that	SCONJ
ftr-437	463	113	there	there	PRON
ftr-437	463	114	is	be	VERB
ftr-437	463	115	greater	great	ADJ
ftr-437	463	116	than	than	ADP
ftr-437	463	117	a	a	DET
ftr-437	463	118	50	50	NUM
ftr-437	463	119	%	%	NOUN
ftr-437	463	120	likelihood	likelihood	NOUN
ftr-437	463	121	of	of	ADP
ftr-437	463	122	the	the	DET
ftr-437	463	123	opinion	opinion	NOUN
ftr-437	463	124	being	be	AUX
ftr-437	463	125	upheld.106	upheld.106	NOUN
ftr-437	463	126	this	this	DET
ftr-437	463	127	standard	standard	NOUN
ftr-437	463	128	is	be	AUX
ftr-437	463	129	a	a	DET
ftr-437	463	130	higher	high	ADJ
ftr-437	463	131	threshold	threshold	NOUN
ftr-437	463	132	of	of	ADP
ftr-437	463	133	review	review	NOUN
ftr-437	463	134	than	than	ADP
ftr-437	463	135	that	that	PRON
ftr-437	463	136	of	of	ADP
ftr-437	463	137	realistic	realistic	ADJ
ftr-437	463	138	possibility	possibility	NOUN
ftr-437	463	139	(	(	PUNCT
ftr-437	463	140	where	where	SCONJ
ftr-437	463	141	only	only	ADV
ftr-437	463	142	a	a	DET
ftr-437	463	143	33	33	NUM
ftr-437	463	144	%	%	NOUN
ftr-437	463	145	likelihood	likelihood	NOUN
ftr-437	463	146	is	be	AUX
ftr-437	463	147	necessary	necessary	ADJ
ftr-437	463	148	on	on	ADP
ftr-437	463	149	review);107	review);107	ADP
ftr-437	463	150	thus	thus	ADV
ftr-437	463	151	,	,	PUNCT
ftr-437	463	152	the	the	DET
ftr-437	463	153	irs	irs	PROPN
ftr-437	463	154	in	in	ADP
ftr-437	463	155	circular	circular	ADJ
ftr-437	463	156	230	230	NUM
ftr-437	463	157	is	be	AUX
ftr-437	463	158	stating	state	VERB
ftr-437	463	159	that	that	SCONJ
ftr-437	463	160	tax	tax	NOUN
ftr-437	463	161	shelter	shelter	NOUN
ftr-437	463	162	opinions	opinion	NOUN
ftr-437	463	163	must	must	AUX
ftr-437	463	164	comply	comply	VERB
ftr-437	463	165	with	with	ADP
ftr-437	463	166	far	far	ADV
ftr-437	463	167	greater	great	ADJ
ftr-437	463	168	scrutiny	scrutiny	NOUN
ftr-437	463	169	than	than	ADP
ftr-437	463	170	a	a	DET
ftr-437	463	171	tax	tax	NOUN
ftr-437	463	172	return	return	NOUN
ftr-437	463	173	position	position	NOUN
ftr-437	463	174	.	.	PUNCT
ftr-437	464	1	it	it	PRON
ftr-437	464	2	is	be	AUX
ftr-437	464	3	interesting	interesting	ADJ
ftr-437	464	4	to	to	PART
ftr-437	464	5	note	note	VERB
ftr-437	464	6	that	that	SCONJ
ftr-437	464	7	the	the	DET
ftr-437	464	8	irs	irs	PROPN
ftr-437	464	9	recently	recently	ADV
ftr-437	464	10	proposed	propose	VERB
ftr-437	464	11	amendments	amendment	NOUN
ftr-437	464	12	to	to	PART
ftr-437	464	13	circular	circular	VERB
ftr-437	464	14	230	230	NUM
ftr-437	464	15	in	in	ADP
ftr-437	464	16	the	the	DET
ftr-437	464	17	area	area	NOUN
ftr-437	464	18	of	of	ADP
ftr-437	464	19	tax	tax	NOUN
ftr-437	464	20	shelter	shelter	NOUN
ftr-437	464	21	opinions.108	opinions.108	ADP
ftr-437	464	22	the	the	DET
ftr-437	464	23	irs	irs	PROPN
ftr-437	464	24	proposes	propose	VERB
ftr-437	464	25	that	that	SCONJ
ftr-437	464	26	the	the	DET
ftr-437	464	27	advisor	advisor	NOUN
ftr-437	464	28	be	be	AUX
ftr-437	464	29	far	far	ADV
ftr-437	464	30	more	more	ADV
ftr-437	464	31	circumspect	circumspect	ADJ
ftr-437	464	32	in	in	ADP
ftr-437	464	33	relying	rely	VERB
ftr-437	464	34	on	on	ADP
ftr-437	464	35	client	client	NOUN
ftr-437	464	36	provided	provide	VERB
ftr-437	464	37	information.109	information.109	VERB
ftr-437	464	38	now	now	ADV
ftr-437	464	39	,	,	PUNCT
ftr-437	464	40	every	every	DET
ftr-437	464	41	item	item	NOUN
ftr-437	464	42	in	in	ADP
ftr-437	464	43	the	the	DET
ftr-437	464	44	opinion	opinion	NOUN
ftr-437	464	45	must	must	AUX
ftr-437	464	46	be	be	AUX
ftr-437	464	47	addressed	address	VERB
ftr-437	464	48	and	and	CCONJ
ftr-437	464	49	comply	comply	VERB
ftr-437	464	50	with	with	ADP
ftr-437	464	51	the	the	DET
ftr-437	464	52	more	more	ADV
ftr-437	464	53	likely	likely	ADJ
ftr-437	464	54	than	than	ADP
ftr-437	464	55	not	not	PART
ftr-437	464	56	standard.110	standard.110	PROPN
ftr-437	464	57	in	in	ADP
ftr-437	464	58	essence	essence	NOUN
ftr-437	464	59	,	,	PUNCT
ftr-437	464	60	a	a	DET
ftr-437	464	61	tax	tax	NOUN
ftr-437	464	62	advisor	advisor	NOUN
ftr-437	464	63	must	must	AUX
ftr-437	464	64	now	now	ADV
ftr-437	464	65	,	,	PUNCT
ftr-437	464	66	perhaps	perhaps	ADV
ftr-437	464	67	correctly	correctly	ADV
ftr-437	464	68	so	so	ADV
ftr-437	464	69	,	,	PUNCT
ftr-437	464	70	be	be	AUX
ftr-437	464	71	responsible	responsible	ADJ
ftr-437	464	72	for	for	ADP
ftr-437	464	73	client	client	NOUN
ftr-437	464	74	inaccuracies	inaccuracy	NOUN
ftr-437	464	75	which	which	PRON
ftr-437	464	76	he	he	PRON
ftr-437	464	77	or	or	CCONJ
ftr-437	464	78	she	she	PRON
ftr-437	464	79	relied	rely	VERB
ftr-437	464	80	upon	upon	SCONJ
ftr-437	464	81	in	in	ADP
ftr-437	464	82	rendering	render	VERB
ftr-437	464	83	the	the	DET
ftr-437	464	84	tax	tax	NOUN
ftr-437	464	85	shelter	shelter	NOUN
ftr-437	464	86	opinion	opinion	NOUN
ftr-437	464	87	as	as	SCONJ
ftr-437	464	88	opposed	oppose	VERB
ftr-437	464	89	to	to	ADP
ftr-437	464	90	establishing	establish	VERB
ftr-437	464	91	a	a	DET
ftr-437	464	92	good	good	ADJ
ftr-437	464	93	faith	faith	NOUN
ftr-437	464	94	belief	belief	NOUN
ftr-437	464	95	in	in	ADP
ftr-437	464	96	such	such	ADJ
ftr-437	464	97	items.111	items.111	PROPN
ftr-437	464	98	4	4	NUM
ftr-437	464	99	.	.	PUNCT
ftr-437	464	100	treasury	treasury	NOUN
ftr-437	464	101	regulations	regulation	NOUN
ftr-437	464	102	and	and	CCONJ
ftr-437	464	103	the	the	DET
ftr-437	464	104	2000	2000	NUM
ftr-437	464	105	-	-	SYM
ftr-437	464	106	01	01	NUM
ftr-437	464	107	tax	tax	NOUN
ftr-437	464	108	shelter	shelter	NOUN
ftr-437	464	109	regulations	regulation	NOUN
ftr-437	464	110	disclosure	disclosure	NOUN
ftr-437	464	111	–	–	PUNCT
ftr-437	464	112	fourth	fourth	ADV
ftr-437	464	113	are	be	AUX
ftr-437	464	114	the	the	DET
ftr-437	464	115	standards	standard	NOUN
ftr-437	464	116	set	set	VERB
ftr-437	464	117	forth	forth	ADP
ftr-437	464	118	in	in	ADP
ftr-437	464	119	the	the	DET
ftr-437	464	120	treasury	treasury	NOUN
ftr-437	464	121	regulations	regulation	NOUN
ftr-437	464	122	that	that	PRON
ftr-437	464	123	specifically	specifically	ADV
ftr-437	464	124	address	address	VERB
ftr-437	464	125	both	both	DET
ftr-437	464	126	tax	tax	NOUN
ftr-437	464	127	review	review	NOUN
ftr-437	464	128	of	of	ADP
ftr-437	464	129	taxpayer	taxpayer	NOUN
ftr-437	464	130	positions112	positions112	PROPN
ftr-437	464	131	and	and	CCONJ
ftr-437	464	132	tax	tax	NOUN
ftr-437	464	133	shelter	shelter	NOUN
ftr-437	464	134	disclosures.113	disclosures.113	ADJ
ftr-437	464	135	standards	standard	NOUN
ftr-437	464	136	of	of	ADP
ftr-437	464	137	tax	tax	NOUN
ftr-437	464	138	review	review	NOUN
ftr-437	464	139	regulations	regulation	NOUN
ftr-437	464	140	are	be	AUX
ftr-437	464	141	largely	largely	ADV
ftr-437	464	142	addressed	address	VERB
ftr-437	464	143	at	at	ADP
ftr-437	464	144	the	the	DET
ftr-437	464	145	accuracy	accuracy	NOUN
ftr-437	464	146	related	relate	VERB
ftr-437	464	147	penalty	penalty	NOUN
ftr-437	464	148	provisions	provision	NOUN
ftr-437	464	149	of	of	ADP
ftr-437	464	150	section	section	NOUN
ftr-437	464	151	6662.114	6662.114	PRON
ftr-437	464	152	the	the	DET
ftr-437	464	153	accuracy	accuracy	NOUN
ftr-437	464	154	related	relate	VERB
ftr-437	464	155	penalty	penalty	NOUN
ftr-437	464	156	may	may	AUX
ftr-437	464	157	adhere	adhere	VERB
ftr-437	464	158	if	if	SCONJ
ftr-437	464	159	a	a	DET
ftr-437	464	160	tax	tax	NOUN
ftr-437	464	161	advisor	advisor	NOUN
ftr-437	464	162	fails	fail	VERB
ftr-437	464	163	to	to	PART
ftr-437	464	164	meet	meet	VERB
ftr-437	464	165	the	the	DET
ftr-437	464	166	substantial	substantial	ADJ
ftr-437	464	167	authority	authority	NOUN
ftr-437	464	168	2002	2002	NUM
ftr-437	464	169	]	]	PUNCT
ftr-437	465	1	watchdogs	watchdog	NOUN
ftr-437	465	2	that	that	PRON
ftr-437	465	3	failed	fail	VERB
ftr-437	465	4	to	to	PART
ftr-437	465	5	bark	bark	VERB
ftr-437	465	6	873	873	NUM
ftr-437	465	7	115	115	NUM
ftr-437	465	8	.	.	PUNCT
ftr-437	466	1	regs	regs	PROPN
ftr-437	466	2	.	.	PUNCT
ftr-437	467	1	§	§	PROPN
ftr-437	467	2	§	§	PROPN
ftr-437	467	3	1.6662	1.6662	NUM
ftr-437	467	4	-	-	SYM
ftr-437	467	5	4(d)(1),(2	4(d)(1),(2	NUM
ftr-437	467	6	)	)	PUNCT
ftr-437	467	7	,	,	PUNCT
ftr-437	467	8	1.6662	1.6662	NUM
ftr-437	467	9	-	-	SYM
ftr-437	467	10	4(a	4(a	NUM
ftr-437	467	11	)	)	PUNCT
ftr-437	467	12	.	.	PUNCT
ftr-437	468	1	116	116	NUM
ftr-437	468	2	.	.	PUNCT
ftr-437	468	3	regs	regs	PROPN
ftr-437	468	4	.	.	PUNCT
ftr-437	469	1	§	§	PROPN
ftr-437	469	2	§	§	PROPN
ftr-437	469	3	1.6662	1.6662	NUM
ftr-437	469	4	-	-	SYM
ftr-437	469	5	3(b)(3	3(b)(3	NUM
ftr-437	469	6	)	)	PUNCT
ftr-437	469	7	.	.	PUNCT
ftr-437	470	1	117	117	NUM
ftr-437	470	2	.	.	PUNCT
ftr-437	471	1	see	see	VERB
ftr-437	471	2	,	,	PUNCT
ftr-437	471	3	e.g.	e.g.	ADV
ftr-437	471	4	,	,	PUNCT
ftr-437	471	5	circular	circular	ADJ
ftr-437	471	6	230	230	NUM
ftr-437	471	7	,	,	PUNCT
ftr-437	471	8	supra	supra	NOUN
ftr-437	471	9	note	note	PROPN
ftr-437	471	10	56	56	NUM
ftr-437	471	11	,	,	PUNCT
ftr-437	471	12	at	at	ADP
ftr-437	471	13	§	§	PROPN
ftr-437	471	14	10.34	10.34	NUM
ftr-437	471	15	.	.	PUNCT
ftr-437	472	1	118	118	NUM
ftr-437	472	2	.	.	PUNCT
ftr-437	473	1	i	i	PRON
ftr-437	473	2	d.	d.	PROPN
ftr-437	473	3	see	see	VERB
ftr-437	473	4	aba	aba	PROPN
ftr-437	473	5	opinion	opinion	NOUN
ftr-437	473	6	85	85	NUM
ftr-437	473	7	-	-	SYM
ftr-437	473	8	352	352	NUM
ftr-437	473	9	and	and	CCONJ
ftr-437	473	10	mrpc	mrpc	NOUN
ftr-437	473	11	,	,	PUNCT
ftr-437	473	12	supra	supra	PROPN
ftr-437	473	13	note	note	NOUN
ftr-437	473	14	54	54	NUM
ftr-437	473	15	.	.	PUNCT
ftr-437	474	1	119	119	NUM
ftr-437	474	2	.	.	PUNCT
ftr-437	475	1	see	see	VERB
ftr-437	475	2	srtp	srtp	ADJ
ftr-437	475	3	and	and	CCONJ
ftr-437	475	4	cpc	cpc	PROPN
ftr-437	475	5	,	,	PUNCT
ftr-437	475	6	supra	supra	PROPN
ftr-437	475	7	note	note	VERB
ftr-437	475	8	55	55	NUM
ftr-437	475	9	.	.	X
ftr-437	476	1	120	120	NUM
ftr-437	476	2	.	.	PUNCT
ftr-437	477	1	see	see	VERB
ftr-437	477	2	circular	circular	ADJ
ftr-437	477	3	230	230	NUM
ftr-437	477	4	,	,	PUNCT
ftr-437	477	5	supra	supra	NOUN
ftr-437	477	6	note	note	NOUN
ftr-437	477	7	56	56	NUM
ftr-437	477	8	.	.	NOUN
ftr-437	477	9	121	121	NUM
ftr-437	477	10	.	.	PUNCT
ftr-437	478	1	see	see	VERB
ftr-437	478	2	mrpc	mrpc	PROPN
ftr-437	478	3	,	,	PUNCT
ftr-437	478	4	supra	supra	PROPN
ftr-437	478	5	note	note	PROPN
ftr-437	478	6	54	54	NUM
ftr-437	478	7	,	,	PUNCT
ftr-437	478	8	at	at	ADP
ftr-437	478	9	rule	rule	NOUN
ftr-437	478	10	3.1	3.1	NUM
ftr-437	478	11	.	.	NOUN
ftr-437	478	12	122	122	NUM
ftr-437	478	13	.	.	PUNCT
ftr-437	479	1	see	see	VERB
ftr-437	479	2	regs	reg	NOUN
ftr-437	479	3	.	.	PUNCT
ftr-437	480	1	§	§	PROPN
ftr-437	480	2	1.6662	1.6662	NUM
ftr-437	480	3	-	-	SYM
ftr-437	480	4	3(b)(3	3(b)(3	NUM
ftr-437	480	5	)	)	PUNCT
ftr-437	480	6	.	.	PUNCT
ftr-437	481	1	123	123	NUM
ftr-437	481	2	.	.	PUNCT
ftr-437	482	1	according	accord	VERB
ftr-437	482	2	to	to	ADP
ftr-437	482	3	the	the	DET
ftr-437	482	4	2003	2003	NUM
ftr-437	482	5	regulations	regulation	NOUN
ftr-437	482	6	at	at	ADP
ftr-437	482	7	temp	temp	NOUN
ftr-437	482	8	.	.	PUNCT
ftr-437	483	1	regs	regs	PROPN
ftr-437	483	2	.	.	PUNCT
ftr-437	484	1	§	§	PROPN
ftr-437	484	2	301.6111	301.6111	NUM
ftr-437	484	3	-	-	SYM
ftr-437	484	4	2	2	NUM
ftr-437	484	5	t	t	NOUN
ftr-437	484	6	,	,	PUNCT
ftr-437	484	7	a	a	DET
ftr-437	484	8	confidential	confidential	ADJ
ftr-437	484	9	corporate	corporate	ADJ
ftr-437	484	10	tax	tax	NOUN
ftr-437	484	11	shelter	shelter	NOUN
ftr-437	484	12	is	be	AUX
ftr-437	484	13	defined	define	VERB
ftr-437	484	14	as	as	ADP
ftr-437	484	15	:	:	PUNCT
ftr-437	484	16	any	any	DET
ftr-437	484	17	transaction	transaction	NOUN
ftr-437	484	18	(	(	PUNCT
ftr-437	484	19	i	i	NOUN
ftr-437	484	20	)	)	PUNCT
ftr-437	484	21	a	a	DET
ftr-437	484	22	significant	significant	ADJ
ftr-437	484	23	purpose	purpose	NOUN
ftr-437	484	24	of	of	ADP
ftr-437	484	25	the	the	DET
ftr-437	484	26	structure	structure	NOUN
ftr-437	484	27	of	of	ADP
ftr-437	484	28	which	which	PRON
ftr-437	484	29	is	be	AUX
ftr-437	484	30	the	the	DET
ftr-437	484	31	avoidance	avoidance	NOUN
ftr-437	484	32	or	or	CCONJ
ftr-437	484	33	evasion	evasion	NOUN
ftr-437	484	34	of	of	ADP
ftr-437	484	35	federal	federal	ADJ
ftr-437	484	36	income	income	NOUN
ftr-437	484	37	tax	tax	NOUN
ftr-437	484	38	.	.	PUNCT
ftr-437	484	39	.	.	PUNCT
ftr-437	484	40	.	.	PUNCT
ftr-437	485	1	.	.	PUNCT
ftr-437	486	1	for	for	ADP
ftr-437	486	2	a	a	DET
ftr-437	486	3	direct	direct	ADJ
ftr-437	486	4	or	or	CCONJ
ftr-437	486	5	indirect	indirect	ADJ
ftr-437	486	6	corporate	corporate	ADJ
ftr-437	486	7	participant	participant	NOUN
ftr-437	486	8	;	;	PUNCT
ftr-437	486	9	(	(	PUNCT
ftr-437	486	10	ii	ii	NOUN
ftr-437	486	11	)	)	PUNCT
ftr-437	486	12	that	that	PRON
ftr-437	486	13	is	be	AUX
ftr-437	486	14	offered	offer	VERB
ftr-437	486	15	to	to	ADP
ftr-437	486	16	any	any	DET
ftr-437	486	17	potential	potential	ADJ
ftr-437	486	18	participant	participant	NOUN
ftr-437	486	19	under	under	ADP
ftr-437	486	20	conditions	condition	NOUN
ftr-437	486	21	of	of	ADP
ftr-437	486	22	confidentiality	confidentiality	NOUN
ftr-437	486	23	.	.	PUNCT
ftr-437	486	24	.	.	PUNCT
ftr-437	486	25	.	.	PUNCT
ftr-437	487	1	;	;	PUNCT
ftr-437	487	2	and	and	CCONJ
ftr-437	487	3	(	(	PUNCT
ftr-437	487	4	iii	iii	NOUN
ftr-437	487	5	)	)	PUNCT
ftr-437	487	6	for	for	ADP
ftr-437	487	7	which	which	PRON
ftr-437	487	8	the	the	DET
ftr-437	487	9	tax	tax	NOUN
ftr-437	487	10	shelter	shelter	NOUN
ftr-437	487	11	promoters	promoter	NOUN
ftr-437	487	12	may	may	AUX
ftr-437	487	13	receive	receive	VERB
ftr-437	487	14	fees	fee	NOUN
ftr-437	487	15	in	in	ADP
ftr-437	487	16	excess	excess	NOUN
ftr-437	487	17	of	of	ADP
ftr-437	487	18	$	$	SYM
ftr-437	487	19	100,000	100,000	NUM
ftr-437	487	20	in	in	ADP
ftr-437	487	21	the	the	DET
ftr-437	487	22	aggregate	aggregate	NOUN
ftr-437	487	23	.	.	PUNCT
ftr-437	487	24	.	.	PUNCT
ftr-437	488	1	.	.	PUNCT
ftr-437	489	1	124	124	NUM
ftr-437	489	2	.	.	PUNCT
ftr-437	490	1	see	see	VERB
ftr-437	490	2	,	,	PUNCT
ftr-437	490	3	e.g.	e.g.	ADV
ftr-437	490	4	,	,	PUNCT
ftr-437	490	5	notice	notice	VERB
ftr-437	490	6	2001	2001	NUM
ftr-437	490	7	-	-	SYM
ftr-437	490	8	51	51	NUM
ftr-437	490	9	,	,	PUNCT
ftr-437	490	10	2001	2001	NUM
ftr-437	490	11	-	-	SYM
ftr-437	490	12	34	34	NUM
ftr-437	490	13	i.r.b	i.r.b	NOUN
ftr-437	490	14	.	.	PUNCT
ftr-437	490	15	190	190	NUM
ftr-437	490	16	,	,	PUNCT
ftr-437	490	17	supra	supra	NOUN
ftr-437	490	18	note	note	NOUN
ftr-437	490	19	57	57	NUM
ftr-437	490	20	.	.	PUNCT
ftr-437	490	21	125	125	NUM
ftr-437	490	22	.	.	PUNCT
ftr-437	491	1	temp	temp	NOUN
ftr-437	491	2	.	.	PUNCT
ftr-437	492	1	regs	regs	PROPN
ftr-437	492	2	.	.	PUNCT
ftr-437	493	1	§	§	PROPN
ftr-437	493	2	1.6011	1.6011	NUM
ftr-437	493	3	-	-	SYM
ftr-437	493	4	4	4	NUM
ftr-437	493	5	t	t	NOUN
ftr-437	493	6	(	(	PUNCT
ftr-437	493	7	2000	2000	NUM
ftr-437	493	8	)	)	PUNCT
ftr-437	493	9	(	(	PUNCT
ftr-437	493	10	before	before	ADP
ftr-437	493	11	amendments	amendment	NOUN
ftr-437	493	12	in	in	ADP
ftr-437	493	13	2001	2001	NUM
ftr-437	493	14	and	and	CCONJ
ftr-437	493	15	2002	2002	NUM
ftr-437	493	16	)	)	PUNCT
ftr-437	493	17	.	.	PUNCT
ftr-437	494	1	126	126	X
ftr-437	494	2	.	.	PUNCT
ftr-437	495	1	see	see	VERB
ftr-437	495	2	notice	notice	NOUN
ftr-437	495	3	2001	2001	NUM
ftr-437	495	4	-	-	SYM
ftr-437	495	5	51	51	NUM
ftr-437	495	6	,	,	PUNCT
ftr-437	495	7	2001	2001	NUM
ftr-437	495	8	-	-	SYM
ftr-437	495	9	34	34	NUM
ftr-437	495	10	i.r.b	i.r.b	NOUN
ftr-437	495	11	.	.	PUNCT
ftr-437	495	12	190	190	NUM
ftr-437	495	13	,	,	PUNCT
ftr-437	495	14	supra	supra	NOUN
ftr-437	495	15	note	note	NOUN
ftr-437	495	16	57	57	NUM
ftr-437	495	17	.	.	PUNCT
ftr-437	496	1	standard115	standard115	PROPN
ftr-437	496	2	–	–	PUNCT
ftr-437	496	3	which	which	PRON
ftr-437	496	4	is	be	AUX
ftr-437	496	5	more	more	ADV
ftr-437	496	6	stringent	stringent	ADJ
ftr-437	496	7	than	than	ADP
ftr-437	496	8	either	either	CCONJ
ftr-437	496	9	the	the	DET
ftr-437	496	10	reasonable	reasonable	ADJ
ftr-437	496	11	basis	basis	NOUN
ftr-437	496	12	standard116	standard116	PRON
ftr-437	496	13	or	or	CCONJ
ftr-437	496	14	the	the	DET
ftr-437	496	15	realistic	realistic	ADJ
ftr-437	496	16	possibility	possibility	NOUN
ftr-437	496	17	standard,117	standard,117	VERB
ftr-437	496	18	as	as	SCONJ
ftr-437	496	19	set	set	VERB
ftr-437	496	20	forth	forth	ADP
ftr-437	496	21	in	in	ADP
ftr-437	496	22	the	the	DET
ftr-437	496	23	aba,118	aba,118	PUNCT
ftr-437	496	24	aicpa119	aicpa119	PROPN
ftr-437	496	25	and	and	CCONJ
ftr-437	496	26	circular	circular	ADJ
ftr-437	496	27	230120	230120	NUM
ftr-437	496	28	pronouncements	pronouncement	NOUN
ftr-437	496	29	.	.	PUNCT
ftr-437	497	1	therein	therein	ADV
ftr-437	497	2	lies	lie	VERB
ftr-437	497	3	the	the	DET
ftr-437	497	4	quandary	quandary	NOUN
ftr-437	497	5	.	.	PUNCT
ftr-437	498	1	an	an	DET
ftr-437	498	2	attorney	attorney	NOUN
ftr-437	498	3	has	have	VERB
ftr-437	498	4	a	a	DET
ftr-437	498	5	duty	duty	NOUN
ftr-437	498	6	to	to	PART
ftr-437	498	7	zealously	zealously	ADV
ftr-437	498	8	represent	represent	VERB
ftr-437	498	9	a	a	DET
ftr-437	498	10	client	client	NOUN
ftr-437	498	11	and	and	CCONJ
ftr-437	498	12	obtain	obtain	VERB
ftr-437	498	13	the	the	DET
ftr-437	498	14	most	most	ADV
ftr-437	498	15	efficacious	efficacious	ADJ
ftr-437	498	16	tax	tax	NOUN
ftr-437	498	17	result	result	NOUN
ftr-437	498	18	for	for	ADP
ftr-437	498	19	the	the	DET
ftr-437	498	20	taxpayer.121	taxpayer.121	NOUN
ftr-437	498	21	for	for	ADP
ftr-437	498	22	example	example	NOUN
ftr-437	498	23	,	,	PUNCT
ftr-437	498	24	a	a	DET
ftr-437	498	25	client	client	NOUN
ftr-437	498	26	has	have	AUX
ftr-437	498	27	suggested	suggest	VERB
ftr-437	498	28	an	an	DET
ftr-437	498	29	intuitive	intuitive	ADJ
ftr-437	498	30	tax	tax	NOUN
ftr-437	498	31	treatment	treatment	NOUN
ftr-437	498	32	of	of	ADP
ftr-437	498	33	an	an	DET
ftr-437	498	34	item	item	NOUN
ftr-437	498	35	that	that	PRON
ftr-437	498	36	results	result	VERB
ftr-437	498	37	in	in	ADP
ftr-437	498	38	a	a	DET
ftr-437	498	39	lower	low	ADJ
ftr-437	498	40	tax	tax	NOUN
ftr-437	498	41	liability	liability	NOUN
ftr-437	498	42	based	base	VERB
ftr-437	498	43	on	on	ADP
ftr-437	498	44	a	a	DET
ftr-437	498	45	review	review	NOUN
ftr-437	498	46	of	of	ADP
ftr-437	498	47	the	the	DET
ftr-437	498	48	regulations	regulation	NOUN
ftr-437	498	49	.	.	PUNCT
ftr-437	499	1	this	this	DET
ftr-437	499	2	intuitive	intuitive	ADJ
ftr-437	499	3	approach	approach	NOUN
ftr-437	499	4	followed	follow	VERB
ftr-437	499	5	by	by	ADP
ftr-437	499	6	the	the	DET
ftr-437	499	7	client	client	NOUN
ftr-437	499	8	is	be	AUX
ftr-437	499	9	,	,	PUNCT
ftr-437	499	10	however	however	ADV
ftr-437	499	11	,	,	PUNCT
ftr-437	499	12	contrary	contrary	ADV
ftr-437	499	13	to	to	ADP
ftr-437	499	14	another	another	DET
ftr-437	499	15	final	final	ADJ
ftr-437	499	16	regulation	regulation	NOUN
ftr-437	499	17	.	.	PUNCT
ftr-437	500	1	the	the	DET
ftr-437	500	2	possibility	possibility	NOUN
ftr-437	500	3	of	of	ADP
ftr-437	500	4	a	a	DET
ftr-437	500	5	section	section	NOUN
ftr-437	500	6	6662	6662	NUM
ftr-437	500	7	accuracy	accuracy	NOUN
ftr-437	500	8	related	relate	VERB
ftr-437	500	9	penalty	penalty	NOUN
ftr-437	500	10	exists	exist	VERB
ftr-437	500	11	because	because	SCONJ
ftr-437	500	12	of	of	ADP
ftr-437	500	13	the	the	DET
ftr-437	500	14	higher	high	ADJ
ftr-437	500	15	standard	standard	NOUN
ftr-437	500	16	.	.	PUNCT
ftr-437	501	1	hence	hence	ADV
ftr-437	501	2	,	,	PUNCT
ftr-437	501	3	section	section	NOUN
ftr-437	501	4	6662	6662	NUM
ftr-437	501	5	regulations	regulation	NOUN
ftr-437	501	6	would	would	AUX
ftr-437	501	7	allow	allow	VERB
ftr-437	501	8	the	the	DET
ftr-437	501	9	zealous	zealous	ADJ
ftr-437	501	10	tax	tax	NOUN
ftr-437	501	11	lawyer	lawyer	NOUN
ftr-437	501	12	’s	’s	PART
ftr-437	501	13	inconsistent	inconsistent	ADJ
ftr-437	501	14	position	position	NOUN
ftr-437	501	15	provided	provide	VERB
ftr-437	501	16	it	it	PRON
ftr-437	501	17	was	be	AUX
ftr-437	501	18	nonfrivolous122	nonfrivolous122	PROPN
ftr-437	501	19	and	and	CCONJ
ftr-437	501	20	fully	fully	ADV
ftr-437	501	21	disclosed	disclose	VERB
ftr-437	501	22	on	on	ADP
ftr-437	501	23	the	the	DET
ftr-437	501	24	client	client	NOUN
ftr-437	501	25	’s	’s	PART
ftr-437	501	26	tax	tax	NOUN
ftr-437	501	27	return	return	NOUN
ftr-437	501	28	.	.	PUNCT
ftr-437	502	1	however	however	ADV
ftr-437	502	2	,	,	PUNCT
ftr-437	502	3	this	this	DET
ftr-437	502	4	will	will	AUX
ftr-437	502	5	,	,	PUNCT
ftr-437	502	6	in	in	ADP
ftr-437	502	7	all	all	DET
ftr-437	502	8	likelihood	likelihood	NOUN
ftr-437	502	9	,	,	PUNCT
ftr-437	502	10	invite	invite	VERB
ftr-437	502	11	an	an	DET
ftr-437	502	12	audit	audit	NOUN
ftr-437	502	13	of	of	ADP
ftr-437	502	14	the	the	DET
ftr-437	502	15	taxpayer	taxpayer	NOUN
ftr-437	502	16	’s	’s	PART
ftr-437	502	17	return	return	NOUN
ftr-437	502	18	.	.	PUNCT
ftr-437	503	1	so	so	ADV
ftr-437	503	2	while	while	SCONJ
ftr-437	503	3	the	the	DET
ftr-437	503	4	lawyer	lawyer	NOUN
ftr-437	503	5	’s	’s	PART
ftr-437	503	6	realistic	realistic	ADJ
ftr-437	503	7	possibility	possibility	NOUN
ftr-437	503	8	standard	standard	NOUN
ftr-437	503	9	is	be	AUX
ftr-437	503	10	met	meet	VERB
ftr-437	503	11	,	,	PUNCT
ftr-437	503	12	the	the	DET
ftr-437	503	13	higher	high	ADJ
ftr-437	503	14	standard	standard	NOUN
ftr-437	503	15	of	of	ADP
ftr-437	503	16	substantial	substantial	ADJ
ftr-437	503	17	authority	authority	NOUN
ftr-437	503	18	trumps	trump	VERB
ftr-437	503	19	it	it	PRON
ftr-437	503	20	assuring	assure	VERB
ftr-437	503	21	potential	potential	ADJ
ftr-437	503	22	involvement	involvement	NOUN
ftr-437	503	23	with	with	ADP
ftr-437	503	24	the	the	DET
ftr-437	503	25	irs	irs	PROPN
ftr-437	503	26	.	.	PUNCT
ftr-437	504	1	the	the	DET
ftr-437	504	2	preceding	precede	VERB
ftr-437	504	3	example	example	NOUN
ftr-437	504	4	can	can	AUX
ftr-437	504	5	be	be	AUX
ftr-437	504	6	exacerbated	exacerbate	VERB
ftr-437	504	7	if	if	SCONJ
ftr-437	504	8	the	the	DET
ftr-437	504	9	tax	tax	NOUN
ftr-437	504	10	treatment	treatment	NOUN
ftr-437	504	11	of	of	ADP
ftr-437	504	12	the	the	DET
ftr-437	504	13	item	item	NOUN
ftr-437	504	14	involves	involve	VERB
ftr-437	504	15	a	a	DET
ftr-437	504	16	tax	tax	NOUN
ftr-437	504	17	shelter.123	shelter.123	NOUN
ftr-437	504	18	then	then	ADV
ftr-437	504	19	numerous	numerous	ADJ
ftr-437	504	20	treasury	treasury	NOUN
ftr-437	504	21	regulations	regulation	NOUN
ftr-437	504	22	are	be	AUX
ftr-437	504	23	triggered	trigger	VERB
ftr-437	504	24	,	,	PUNCT
ftr-437	504	25	regardless	regardless	ADV
ftr-437	504	26	of	of	ADP
ftr-437	504	27	the	the	DET
ftr-437	504	28	standard	standard	NOUN
ftr-437	504	29	of	of	ADP
ftr-437	504	30	review	review	NOUN
ftr-437	504	31	,	,	PUNCT
ftr-437	504	32	that	that	DET
ftr-437	504	33	mandate	mandate	NOUN
ftr-437	504	34	disclosure.124	disclosure.124	AUX
ftr-437	504	35	these	these	DET
ftr-437	504	36	so	so	ADV
ftr-437	504	37	-	-	PUNCT
ftr-437	504	38	called	call	VERB
ftr-437	504	39	“	"	PUNCT
ftr-437	504	40	tax	tax	NOUN
ftr-437	504	41	shelter	shelter	NOUN
ftr-437	504	42	”	"	PUNCT
ftr-437	504	43	regulations	regulation	NOUN
ftr-437	504	44	set	set	VERB
ftr-437	504	45	a	a	DET
ftr-437	504	46	higher	high	ADJ
ftr-437	504	47	standard	standard	NOUN
ftr-437	504	48	of	of	ADP
ftr-437	504	49	tax	tax	NOUN
ftr-437	504	50	disclosure	disclosure	NOUN
ftr-437	504	51	if	if	SCONJ
ftr-437	504	52	the	the	DET
ftr-437	504	53	subject	subject	ADJ
ftr-437	504	54	matter	matter	NOUN
ftr-437	504	55	of	of	ADP
ftr-437	504	56	the	the	DET
ftr-437	504	57	item	item	NOUN
ftr-437	504	58	is	be	AUX
ftr-437	504	59	classified	classify	VERB
ftr-437	504	60	as	as	ADP
ftr-437	504	61	a	a	DET
ftr-437	504	62	tax	tax	NOUN
ftr-437	504	63	shelter	shelter	NOUN
ftr-437	504	64	.	.	PUNCT
ftr-437	505	1	to	to	PART
ftr-437	505	2	be	be	AUX
ftr-437	505	3	exact	exact	ADJ
ftr-437	505	4	,	,	PUNCT
ftr-437	505	5	there	there	PRON
ftr-437	505	6	are	be	VERB
ftr-437	505	7	two	two	NUM
ftr-437	505	8	principal	principal	ADJ
ftr-437	505	9	sets	set	NOUN
ftr-437	505	10	of	of	ADP
ftr-437	505	11	tax	tax	NOUN
ftr-437	505	12	shelter	shelter	NOUN
ftr-437	505	13	disclosure	disclosure	NOUN
ftr-437	505	14	regulations	regulation	NOUN
ftr-437	505	15	known	know	VERB
ftr-437	505	16	as	as	ADP
ftr-437	505	17	the	the	DET
ftr-437	505	18	2000125	2000125	NUM
ftr-437	505	19	and	and	CCONJ
ftr-437	505	20	2001126	2001126	NUM
ftr-437	505	21	tax	tax	NOUN
ftr-437	505	22	shelter	shelter	NOUN
ftr-437	505	23	regulations	regulation	NOUN
ftr-437	505	24	.	.	PUNCT
ftr-437	506	1	874	874	NUM
ftr-437	506	2	florida	florida	PROPN
ftr-437	506	3	tax	tax	NOUN
ftr-437	506	4	review	review	NOUN
ftr-437	506	5	[	[	X
ftr-437	506	6	vol.5:10	vol.5:10	NOUN
ftr-437	506	7	127	127	NUM
ftr-437	506	8	.	.	PUNCT
ftr-437	507	1	the	the	DET
ftr-437	507	2	2000	2000	NUM
ftr-437	507	3	tax	tax	NOUN
ftr-437	507	4	shelter	shelter	NOUN
ftr-437	507	5	regulations	regulation	NOUN
ftr-437	507	6	listed	list	VERB
ftr-437	507	7	ten	ten	NUM
ftr-437	507	8	tax	tax	NOUN
ftr-437	507	9	shelter	shelter	NOUN
ftr-437	507	10	transactions	transaction	NOUN
ftr-437	507	11	and	and	CCONJ
ftr-437	507	12	six	six	NUM
ftr-437	507	13	additional	additional	ADJ
ftr-437	507	14	were	be	AUX
ftr-437	507	15	included	include	VERB
ftr-437	507	16	in	in	ADP
ftr-437	507	17	the	the	DET
ftr-437	507	18	2001	2001	NUM
ftr-437	507	19	regulations	regulation	NOUN
ftr-437	507	20	.	.	PUNCT
ftr-437	508	1	i	i	PRON
ftr-437	508	2	d.	d.	PROPN
ftr-437	508	3	128	128	NUM
ftr-437	508	4	.	.	PUNCT
ftr-437	509	1	the	the	DET
ftr-437	509	2	“	"	PUNCT
ftr-437	509	3	persons	person	NOUN
ftr-437	509	4	”	"	PUNCT
ftr-437	509	5	subject	subject	NOUN
ftr-437	509	6	to	to	ADP
ftr-437	509	7	disclosure	disclosure	NOUN
ftr-437	509	8	are	be	AUX
ftr-437	509	9	any	any	DET
ftr-437	509	10	taxpayers	taxpayer	NOUN
ftr-437	509	11	who	who	PRON
ftr-437	509	12	are	be	AUX
ftr-437	509	13	corporations	corporation	NOUN
ftr-437	509	14	,	,	PUNCT
ftr-437	509	15	promoters	promoter	NOUN
ftr-437	509	16	,	,	PUNCT
ftr-437	509	17	solicitors	solicitor	NOUN
ftr-437	509	18	,	,	PUNCT
ftr-437	509	19	organizers	organizer	NOUN
ftr-437	509	20	,	,	PUNCT
ftr-437	509	21	and	and	CCONJ
ftr-437	509	22	those	those	PRON
ftr-437	509	23	responsible	responsible	ADJ
ftr-437	509	24	for	for	ADP
ftr-437	509	25	registering	register	VERB
ftr-437	509	26	confidential	confidential	ADJ
ftr-437	509	27	corporate	corporate	ADJ
ftr-437	509	28	tax	tax	NOUN
ftr-437	509	29	shelters	shelter	NOUN
ftr-437	509	30	.	.	PUNCT
ftr-437	510	1	such	such	ADJ
ftr-437	510	2	disclosure	disclosure	NOUN
ftr-437	510	3	standard	standard	NOUN
ftr-437	510	4	is	be	AUX
ftr-437	510	5	comprehensive	comprehensive	ADJ
ftr-437	510	6	;	;	PUNCT
ftr-437	510	7	it	it	PRON
ftr-437	510	8	not	not	PART
ftr-437	510	9	only	only	ADV
ftr-437	510	10	requires	require	VERB
ftr-437	510	11	tax	tax	NOUN
ftr-437	510	12	return	return	NOUN
ftr-437	510	13	disclosure	disclosure	NOUN
ftr-437	510	14	but	but	CCONJ
ftr-437	510	15	also	also	ADV
ftr-437	510	16	amended	amend	VERB
ftr-437	510	17	returns	return	NOUN
ftr-437	510	18	,	,	PUNCT
ftr-437	510	19	filing	filing	NOUN
ftr-437	510	20	statements	statement	NOUN
ftr-437	510	21	,	,	PUNCT
ftr-437	510	22	foreign	foreign	ADJ
ftr-437	510	23	entity	entity	NOUN
ftr-437	510	24	involvement	involvement	NOUN
ftr-437	510	25	,	,	PUNCT
ftr-437	510	26	e.g.	e.g.	ADV
ftr-437	510	27	,	,	PUNCT
ftr-437	510	28	offshore	offshore	ADJ
ftr-437	510	29	corporations	corporation	NOUN
ftr-437	510	30	or	or	CCONJ
ftr-437	510	31	trusts	trust	NOUN
ftr-437	510	32	,	,	PUNCT
ftr-437	510	33	etc	etc	X
ftr-437	510	34	.	.	X
ftr-437	511	1	i	i	PRON
ftr-437	511	2	d.	d.	PROPN
ftr-437	511	3	at	at	ADP
ftr-437	511	4	§	§	PROPN
ftr-437	511	5	4t(a)-(d	4t(a)-(d	PROPN
ftr-437	511	6	)	)	PUNCT
ftr-437	511	7	.	.	PUNCT
ftr-437	512	1	129	129	NUM
ftr-437	512	2	.	.	PUNCT
ftr-437	513	1	the	the	DET
ftr-437	513	2	sixteen	sixteen	NUM
ftr-437	513	3	listed	list	VERB
ftr-437	513	4	tax	tax	NOUN
ftr-437	513	5	shelter	shelter	NOUN
ftr-437	513	6	transactions	transaction	NOUN
ftr-437	513	7	subject	subject	ADJ
ftr-437	513	8	to	to	ADP
ftr-437	513	9	a	a	DET
ftr-437	513	10	disclosure	disclosure	NOUN
ftr-437	513	11	standard	standard	NOUN
ftr-437	513	12	are	be	AUX
ftr-437	513	13	set	set	VERB
ftr-437	513	14	forth	forth	ADV
ftr-437	513	15	at	at	ADP
ftr-437	513	16	notice	notice	NOUN
ftr-437	513	17	2001	2001	NUM
ftr-437	513	18	-	-	SYM
ftr-437	513	19	51	51	NUM
ftr-437	513	20	,	,	PUNCT
ftr-437	513	21	2001	2001	NUM
ftr-437	513	22	-	-	SYM
ftr-437	513	23	34	34	NUM
ftr-437	513	24	i.r.b	i.r.b	NOUN
ftr-437	513	25	.	.	PUNCT
ftr-437	513	26	190	190	NUM
ftr-437	513	27	,	,	PUNCT
ftr-437	513	28	as	as	SCONJ
ftr-437	513	29	follows	follow	VERB
ftr-437	513	30	:	:	PUNCT
ftr-437	513	31	1	1	X
ftr-437	513	32	.	.	X
ftr-437	513	33	rev	rev	PROPN
ftr-437	513	34	.	.	PUNCT
ftr-437	514	1	rul	rul	PROPN
ftr-437	514	2	.	.	PUNCT
ftr-437	515	1	90	90	NUM
ftr-437	515	2	-	-	SYM
ftr-437	515	3	105	105	NUM
ftr-437	515	4	,	,	PUNCT
ftr-437	515	5	1990	1990	NUM
ftr-437	515	6	-	-	SYM
ftr-437	515	7	2	2	NUM
ftr-437	515	8	c.b	c.b	PROPN
ftr-437	515	9	.	.	PROPN
ftr-437	515	10	69	69	NUM
ftr-437	515	11	(	(	PUNCT
ftr-437	515	12	transactions	transaction	NOUN
ftr-437	515	13	in	in	ADP
ftr-437	515	14	which	which	PRON
ftr-437	515	15	taxpayers	taxpayer	NOUN
ftr-437	515	16	claim	claim	VERB
ftr-437	515	17	deductions	deduction	NOUN
ftr-437	515	18	for	for	ADP
ftr-437	515	19	contributions	contribution	NOUN
ftr-437	515	20	to	to	ADP
ftr-437	515	21	a	a	DET
ftr-437	515	22	qualified	qualified	ADJ
ftr-437	515	23	cash	cash	NOUN
ftr-437	515	24	or	or	CCONJ
ftr-437	515	25	deferred	defer	VERB
ftr-437	515	26	arrangement	arrangement	NOUN
ftr-437	515	27	or	or	CCONJ
ftr-437	515	28	matching	matching	NOUN
ftr-437	515	29	contributions	contribution	NOUN
ftr-437	515	30	to	to	ADP
ftr-437	515	31	a	a	DET
ftr-437	515	32	defined	define	VERB
ftr-437	515	33	contribution	contribution	NOUN
ftr-437	515	34	plan	plan	NOUN
ftr-437	515	35	where	where	SCONJ
ftr-437	515	36	the	the	DET
ftr-437	515	37	contributions	contribution	NOUN
ftr-437	515	38	are	be	AUX
ftr-437	515	39	attributable	attributable	ADJ
ftr-437	515	40	to	to	ADP
ftr-437	515	41	compensation	compensation	NOUN
ftr-437	515	42	earned	earn	VERB
ftr-437	515	43	by	by	ADP
ftr-437	515	44	plan	plan	NOUN
ftr-437	515	45	participants	participant	NOUN
ftr-437	515	46	after	after	ADP
ftr-437	515	47	the	the	DET
ftr-437	515	48	end	end	NOUN
ftr-437	515	49	of	of	ADP
ftr-437	515	50	the	the	DET
ftr-437	515	51	taxable	taxable	ADJ
ftr-437	515	52	year	year	NOUN
ftr-437	515	53	(	(	PUNCT
ftr-437	515	54	identified	identify	VERB
ftr-437	515	55	as	as	ADP
ftr-437	515	56	“	"	PUNCT
ftr-437	515	57	listed	list	VERB
ftr-437	515	58	transactions	transaction	NOUN
ftr-437	515	59	”	"	PUNCT
ftr-437	515	60	on	on	ADP
ftr-437	515	61	february	february	PROPN
ftr-437	515	62	28	28	NUM
ftr-437	515	63	,	,	PUNCT
ftr-437	515	64	2000	2000	NUM
ftr-437	515	65	)	)	PUNCT
ftr-437	515	66	)	)	PUNCT
ftr-437	515	67	;	;	PUNCT
ftr-437	515	68	2	2	X
ftr-437	515	69	.	.	X
ftr-437	515	70	notice	notice	VERB
ftr-437	515	71	95	95	NUM
ftr-437	515	72	-	-	SYM
ftr-437	515	73	34	34	NUM
ftr-437	515	74	,	,	PUNCT
ftr-437	515	75	1995	1995	NUM
ftr-437	515	76	-	-	SYM
ftr-437	515	77	1	1	NUM
ftr-437	515	78	c.b	c.b	PROPN
ftr-437	515	79	.	.	PROPN
ftr-437	515	80	309	309	NUM
ftr-437	515	81	(	(	PUNCT
ftr-437	515	82	certain	certain	ADJ
ftr-437	515	83	trust	trust	NOUN
ftr-437	515	84	arrangements	arrangement	NOUN
ftr-437	515	85	purported	purport	VERB
ftr-437	515	86	to	to	PART
ftr-437	515	87	qualify	qualify	VERB
ftr-437	515	88	as	as	ADP
ftr-437	515	89	multiple	multiple	ADJ
ftr-437	515	90	employer	employer	NOUN
ftr-437	515	91	welfare	welfare	NOUN
ftr-437	515	92	benefit	benefit	NOUN
ftr-437	515	93	funds	fund	NOUN
ftr-437	515	94	exempt	exempt	ADJ
ftr-437	515	95	from	from	ADP
ftr-437	515	96	the	the	DET
ftr-437	515	97	limits	limit	NOUN
ftr-437	515	98	of	of	ADP
ftr-437	515	99	§	§	PROPN
ftr-437	515	100	§	§	PROPN
ftr-437	515	101	419	419	NUM
ftr-437	515	102	and	and	CCONJ
ftr-437	515	103	419a	419a	NOUN
ftr-437	515	104	of	of	ADP
ftr-437	515	105	the	the	DET
ftr-437	515	106	internal	internal	ADJ
ftr-437	515	107	revenue	revenue	NOUN
ftr-437	515	108	code	code	NOUN
ftr-437	515	109	(	(	PUNCT
ftr-437	515	110	identified	identify	VERB
ftr-437	515	111	as	as	ADP
ftr-437	515	112	“	"	PUNCT
ftr-437	515	113	listed	list	VERB
ftr-437	515	114	transactions	transaction	NOUN
ftr-437	515	115	”	"	PUNCT
ftr-437	515	116	on	on	ADP
ftr-437	515	117	february	february	PROPN
ftr-437	515	118	28	28	NUM
ftr-437	515	119	,	,	PUNCT
ftr-437	515	120	2000	2000	NUM
ftr-437	515	121	)	)	PUNCT
ftr-437	515	122	)	)	PUNCT
ftr-437	515	123	;	;	PUNCT
ftr-437	515	124	3	3	X
ftr-437	515	125	.	.	X
ftr-437	515	126	notice	notice	VERB
ftr-437	515	127	95	95	NUM
ftr-437	515	128	-	-	SYM
ftr-437	515	129	53	53	NUM
ftr-437	515	130	,	,	PUNCT
ftr-437	515	131	1995	1995	NUM
ftr-437	515	132	-	-	SYM
ftr-437	515	133	2	2	NUM
ftr-437	515	134	c.b	c.b	PROPN
ftr-437	515	135	.	.	PROPN
ftr-437	516	1	334	334	NUM
ftr-437	516	2	(	(	PUNCT
ftr-437	516	3	certain	certain	ADJ
ftr-437	516	4	multiple	multiple	ADJ
ftr-437	516	5	-	-	PUNCT
ftr-437	516	6	party	party	NOUN
ftr-437	516	7	transactions	transaction	NOUN
ftr-437	516	8	intended	intend	VERB
ftr-437	516	9	to	to	PART
ftr-437	516	10	allow	allow	VERB
ftr-437	516	11	one	one	NUM
ftr-437	516	12	party	party	NOUN
ftr-437	516	13	to	to	PART
ftr-437	516	14	realize	realize	VERB
ftr-437	516	15	rental	rental	ADJ
ftr-437	516	16	or	or	CCONJ
ftr-437	516	17	other	other	ADJ
ftr-437	516	18	income	income	NOUN
ftr-437	516	19	from	from	ADP
ftr-437	516	20	property	property	NOUN
ftr-437	516	21	or	or	CCONJ
ftr-437	516	22	service	service	NOUN
ftr-437	516	23	contracts	contract	NOUN
ftr-437	516	24	and	and	CCONJ
ftr-437	516	25	to	to	PART
ftr-437	516	26	allow	allow	VERB
ftr-437	516	27	another	another	DET
ftr-437	516	28	party	party	NOUN
ftr-437	516	29	to	to	PART
ftr-437	516	30	report	report	VERB
ftr-437	516	31	deductions	deduction	NOUN
ftr-437	516	32	related	relate	VERB
ftr-437	516	33	to	to	ADP
ftr-437	516	34	that	that	DET
ftr-437	516	35	income	income	NOUN
ftr-437	516	36	(	(	PUNCT
ftr-437	516	37	often	often	ADV
ftr-437	516	38	referred	refer	VERB
ftr-437	516	39	to	to	ADP
ftr-437	516	40	as	as	ADP
ftr-437	516	41	“	"	PUNCT
ftr-437	516	42	lease	lease	NOUN
ftr-437	516	43	strips	strip	NOUN
ftr-437	516	44	”	"	PUNCT
ftr-437	516	45	)	)	PUNCT
ftr-437	516	46	(	(	PUNCT
ftr-437	516	47	identified	identify	VERB
ftr-437	516	48	as	as	ADP
ftr-437	516	49	“	"	PUNCT
ftr-437	516	50	listed	list	VERB
ftr-437	516	51	transactions	transaction	NOUN
ftr-437	516	52	”	"	PUNCT
ftr-437	516	53	on	on	ADP
ftr-437	516	54	february	february	PROPN
ftr-437	516	55	28	28	NUM
ftr-437	516	56	,	,	PUNCT
ftr-437	516	57	2000	2000	NUM
ftr-437	516	58	)	)	PUNCT
ftr-437	516	59	)	)	PUNCT
ftr-437	516	60	;	;	PUNCT
ftr-437	517	1	4	4	X
ftr-437	517	2	.	.	X
ftr-437	517	3	transactions	transaction	NOUN
ftr-437	517	4	described	describe	VERB
ftr-437	517	5	in	in	ADP
ftr-437	517	6	part	part	PROPN
ftr-437	517	7	ii	ii	PROPN
ftr-437	517	8	of	of	ADP
ftr-437	517	9	notice	notice	NOUN
ftr-437	517	10	98	98	NUM
ftr-437	517	11	-	-	SYM
ftr-437	517	12	5	5	NUM
ftr-437	517	13	,	,	PUNCT
ftr-437	517	14	1998	1998	NUM
ftr-437	517	15	-	-	SYM
ftr-437	517	16	1	1	NUM
ftr-437	517	17	c.b	c.b	PROPN
ftr-437	517	18	.	.	PROPN
ftr-437	517	19	334	334	NUM
ftr-437	517	20	(	(	PUNCT
ftr-437	517	21	transactions	transaction	NOUN
ftr-437	517	22	in	in	ADP
ftr-437	517	23	which	which	PRON
ftr-437	517	24	the	the	DET
ftr-437	517	25	reasonably	reasonably	ADV
ftr-437	517	26	expected	expect	VERB
ftr-437	517	27	economic	economic	ADJ
ftr-437	517	28	profit	profit	NOUN
ftr-437	517	29	is	be	AUX
ftr-437	517	30	insubstantial	insubstantial	ADJ
ftr-437	517	31	in	in	ADP
ftr-437	517	32	comparison	comparison	NOUN
ftr-437	517	33	to	to	ADP
ftr-437	517	34	the	the	DET
ftr-437	517	35	value	value	NOUN
ftr-437	517	36	of	of	ADP
ftr-437	517	37	the	the	DET
ftr-437	517	38	expected	expect	VERB
ftr-437	517	39	foreign	foreign	ADJ
ftr-437	517	40	tax	tax	NOUN
ftr-437	517	41	credits	credit	NOUN
ftr-437	517	42	(	(	PUNCT
ftr-437	517	43	identified	identify	VERB
ftr-437	517	44	as	as	ADP
ftr-437	517	45	“	"	PUNCT
ftr-437	517	46	listed	list	VERB
ftr-437	517	47	transactions	transaction	NOUN
ftr-437	517	48	”	"	PUNCT
ftr-437	517	49	on	on	ADP
ftr-437	517	50	february	february	PROPN
ftr-437	517	51	28	28	NUM
ftr-437	517	52	,	,	PUNCT
ftr-437	517	53	2000	2000	NUM
ftr-437	517	54	)	)	PUNCT
ftr-437	517	55	)	)	PUNCT
ftr-437	517	56	;	;	PUNCT
ftr-437	517	57	5	5	X
ftr-437	517	58	.	.	X
ftr-437	517	59	transactions	transaction	NOUN
ftr-437	517	60	substantially	substantially	ADV
ftr-437	517	61	similar	similar	ADJ
ftr-437	517	62	to	to	ADP
ftr-437	517	63	those	those	PRON
ftr-437	517	64	at	at	ADP
ftr-437	517	65	issue	issue	NOUN
ftr-437	517	66	in	in	ADP
ftr-437	517	67	asa	asa	PROPN
ftr-437	517	68	investerings	investering	NOUN
ftr-437	517	69	partnership	partnership	PROPN
ftr-437	517	70	v.	v.	PROPN
ftr-437	517	71	commissioner	commissioner	PROPN
ftr-437	517	72	,	,	PUNCT
ftr-437	517	73	201	201	NUM
ftr-437	517	74	f.3d	f.3d	NUM
ftr-437	517	75	505	505	NUM
ftr-437	517	76	(	(	PUNCT
ftr-437	517	77	d.c	d.c	PROPN
ftr-437	517	78	.	.	PROPN
ftr-437	517	79	cir	cir	PROPN
ftr-437	517	80	.	.	PROPN
ftr-437	517	81	2000	2000	NUM
ftr-437	517	82	)	)	PUNCT
ftr-437	517	83	,	,	PUNCT
ftr-437	517	84	and	and	CCONJ
ftr-437	517	85	acm	acm	PROPN
ftr-437	517	86	partnership	partnership	PROPN
ftr-437	517	87	v.	v.	PROPN
ftr-437	517	88	commissioner	commissioner	PROPN
ftr-437	517	89	,	,	PUNCT
ftr-437	517	90	157	157	NUM
ftr-437	517	91	f.3d	f.3d	NUM
ftr-437	517	92	231	231	NUM
ftr-437	517	93	(	(	PUNCT
ftr-437	517	94	3d	3d	PROPN
ftr-437	517	95	cir	cir	NOUN
ftr-437	517	96	.	.	PROPN
ftr-437	517	97	1998	1998	NUM
ftr-437	517	98	)	)	PUNCT
ftr-437	517	99	(	(	PUNCT
ftr-437	517	100	transactions	transaction	NOUN
ftr-437	517	101	involving	involve	VERB
ftr-437	517	102	contingent	contingent	ADJ
ftr-437	517	103	installment	installment	NOUN
ftr-437	517	104	sales	sale	NOUN
ftr-437	517	105	of	of	ADP
ftr-437	517	106	securities	security	NOUN
ftr-437	517	107	by	by	ADP
ftr-437	517	108	partnerships	partnership	NOUN
ftr-437	517	109	in	in	ADP
ftr-437	517	110	order	order	NOUN
ftr-437	517	111	to	to	PART
ftr-437	517	112	accelerate	accelerate	VERB
ftr-437	517	113	and	and	CCONJ
ftr-437	517	114	allocate	allocate	VERB
ftr-437	517	115	income	income	NOUN
ftr-437	517	116	to	to	ADP
ftr-437	517	117	a	a	DET
ftr-437	517	118	tax	tax	NOUN
ftr-437	517	119	-	-	PUNCT
ftr-437	517	120	indifferent	indifferent	ADJ
ftr-437	517	121	partner	partner	NOUN
ftr-437	517	122	,	,	PUNCT
ftr-437	517	123	such	such	ADJ
ftr-437	517	124	as	as	ADP
ftr-437	517	125	a	a	DET
ftr-437	517	126	tax	tax	NOUN
ftr-437	517	127	-	-	PUNCT
ftr-437	517	128	exempt	exempt	ADJ
ftr-437	517	129	entity	entity	NOUN
ftr-437	517	130	or	or	CCONJ
ftr-437	517	131	foreign	foreign	ADJ
ftr-437	517	132	person	person	NOUN
ftr-437	517	133	,	,	PUNCT
ftr-437	517	134	and	and	CCONJ
ftr-437	517	135	to	to	PART
ftr-437	517	136	allocate	allocate	VERB
ftr-437	517	137	later	late	ADJ
ftr-437	517	138	losses	loss	NOUN
ftr-437	517	139	to	to	ADP
ftr-437	517	140	another	another	DET
ftr-437	517	141	partner	partner	NOUN
ftr-437	517	142	identified	identify	VERB
ftr-437	517	143	as	as	ADP
ftr-437	517	144	“	"	PUNCT
ftr-437	517	145	listed	list	VERB
ftr-437	517	146	transactions	transaction	NOUN
ftr-437	517	147	”	"	PUNCT
ftr-437	517	148	on	on	ADP
ftr-437	517	149	february	february	PROPN
ftr-437	517	150	28	28	NUM
ftr-437	517	151	,	,	PUNCT
ftr-437	517	152	2000	2000	NUM
ftr-437	517	153	)	)	PUNCT
ftr-437	517	154	;	;	PUNCT
ftr-437	517	155	6	6	X
ftr-437	517	156	.	.	X
ftr-437	518	1	treas	treas	PROPN
ftr-437	518	2	.	.	PUNCT
ftr-437	519	1	reg	reg	PROPN
ftr-437	519	2	.	.	PUNCT
ftr-437	520	1	§	§	PROPN
ftr-437	520	2	1.643(a)-8	1.643(a)-8	NUM
ftr-437	520	3	(	(	PUNCT
ftr-437	520	4	transactions	transaction	NOUN
ftr-437	520	5	involving	involve	VERB
ftr-437	520	6	distributions	distribution	NOUN
ftr-437	520	7	described	describe	VERB
ftr-437	520	8	in	in	ADP
ftr-437	520	9	§	§	PROPN
ftr-437	520	10	1.643(a)-8	1.643(a)-8	NUM
ftr-437	520	11	from	from	ADP
ftr-437	520	12	charitable	charitable	ADJ
ftr-437	520	13	remainder	remainder	NOUN
ftr-437	520	14	trusts	trust	NOUN
ftr-437	520	15	(	(	PUNCT
ftr-437	520	16	identified	identify	VERB
ftr-437	520	17	as	as	ADP
ftr-437	520	18	“	"	PUNCT
ftr-437	520	19	listed	list	VERB
ftr-437	520	20	transactions	transaction	NOUN
ftr-437	520	21	”	"	PUNCT
ftr-437	520	22	on	on	ADP
ftr-437	520	23	february	february	PROPN
ftr-437	520	24	28	28	NUM
ftr-437	520	25	,	,	PUNCT
ftr-437	520	26	2000	2000	NUM
ftr-437	520	27	)	)	PUNCT
ftr-437	520	28	)	)	PUNCT
ftr-437	520	29	;	;	PUNCT
ftr-437	520	30	7	7	X
ftr-437	520	31	.	.	X
ftr-437	520	32	rev	rev	PROPN
ftr-437	520	33	.	.	PUNCT
ftr-437	521	1	rul	rul	PROPN
ftr-437	521	2	.	.	PUNCT
ftr-437	522	1	99	99	NUM
ftr-437	522	2	-	-	SYM
ftr-437	522	3	14	14	NUM
ftr-437	522	4	,	,	PUNCT
ftr-437	522	5	1999	1999	NUM
ftr-437	522	6	-	-	SYM
ftr-437	522	7	1	1	NUM
ftr-437	522	8	c.b	c.b	PROPN
ftr-437	522	9	.	.	PROPN
ftr-437	522	10	835	835	NUM
ftr-437	522	11	(	(	PUNCT
ftr-437	522	12	transactions	transaction	NOUN
ftr-437	522	13	in	in	ADP
ftr-437	522	14	which	which	PRON
ftr-437	522	15	a	a	DET
ftr-437	522	16	taxpayer	taxpayer	NOUN
ftr-437	522	17	purports	purport	VERB
ftr-437	522	18	to	to	PART
ftr-437	522	19	lease	lease	VERB
ftr-437	522	20	property	property	NOUN
ftr-437	522	21	and	and	CCONJ
ftr-437	522	22	then	then	ADV
ftr-437	522	23	purports	purport	VERB
ftr-437	522	24	to	to	PART
ftr-437	522	25	immediately	immediately	ADV
ftr-437	522	26	sublease	sublease	VERB
ftr-437	522	27	it	it	PRON
ftr-437	522	28	back	back	ADV
ftr-437	522	29	to	to	ADP
ftr-437	522	30	the	the	DET
ftr-437	522	31	lessor	lessor	NOUN
ftr-437	522	32	(	(	PUNCT
ftr-437	522	33	that	that	PRON
ftr-437	522	34	is	is	ADV
ftr-437	522	35	,	,	PUNCT
ftr-437	522	36	lease	lease	NOUN
ftr-437	522	37	-	-	PUNCT
ftr-437	522	38	in	in	ADP
ftr-437	522	39	/	/	SYM
ftr-437	522	40	lease	lease	NOUN
ftr-437	522	41	-	-	PUNCT
ftr-437	522	42	out	out	NOUN
ftr-437	522	43	or	or	CCONJ
ftr-437	522	44	lilo	lilo	VERB
ftr-437	522	45	the	the	DET
ftr-437	522	46	two	two	NUM
ftr-437	522	47	sets	set	NOUN
ftr-437	522	48	of	of	ADP
ftr-437	522	49	regulations	regulation	NOUN
ftr-437	522	50	establish	establish	VERB
ftr-437	522	51	sixteen127	sixteen127	PROPN
ftr-437	522	52	itemized	itemize	VERB
ftr-437	522	53	tax	tax	NOUN
ftr-437	522	54	shelter	shelter	NOUN
ftr-437	522	55	transactions	transaction	NOUN
ftr-437	522	56	that	that	PRON
ftr-437	522	57	must	must	AUX
ftr-437	522	58	be	be	AUX
ftr-437	522	59	disclosed128	disclosed128	PROPN
ftr-437	522	60	on	on	ADP
ftr-437	522	61	the	the	DET
ftr-437	522	62	taxpayer	taxpayer	NOUN
ftr-437	522	63	’s	’s	PART
ftr-437	522	64	tax	tax	NOUN
ftr-437	522	65	return.129	return.129	PROPN
ftr-437	522	66	in	in	ADP
ftr-437	522	67	2002	2002	NUM
ftr-437	522	68	]	]	PUNCT
ftr-437	522	69	watchdogs	watchdog	NOUN
ftr-437	522	70	that	that	PRON
ftr-437	522	71	failed	fail	VERB
ftr-437	522	72	to	to	PART
ftr-437	522	73	bark	bark	VERB
ftr-437	522	74	875	875	NUM
ftr-437	522	75	transactions	transaction	NOUN
ftr-437	522	76	)	)	PUNCT
ftr-437	522	77	(	(	PUNCT
ftr-437	522	78	identified	identify	VERB
ftr-437	522	79	as	as	ADP
ftr-437	522	80	“	"	PUNCT
ftr-437	522	81	listed	list	VERB
ftr-437	522	82	transactions	transaction	NOUN
ftr-437	522	83	”	"	PUNCT
ftr-437	522	84	on	on	ADP
ftr-437	522	85	february	february	PROPN
ftr-437	522	86	28	28	NUM
ftr-437	522	87	,	,	PUNCT
ftr-437	522	88	2000	2000	NUM
ftr-437	522	89	)	)	PUNCT
ftr-437	522	90	)	)	PUNCT
ftr-437	522	91	;	;	PUNCT
ftr-437	522	92	8	8	X
ftr-437	522	93	.	.	X
ftr-437	522	94	notice	notice	VERB
ftr-437	522	95	99	99	NUM
ftr-437	522	96	-	-	SYM
ftr-437	522	97	59	59	NUM
ftr-437	522	98	,	,	PUNCT
ftr-437	522	99	1999	1999	NUM
ftr-437	522	100	-	-	SYM
ftr-437	522	101	2	2	NUM
ftr-437	522	102	c.b	c.b	PROPN
ftr-437	522	103	.	.	PROPN
ftr-437	522	104	761	761	NUM
ftr-437	522	105	(	(	PUNCT
ftr-437	522	106	transactions	transaction	NOUN
ftr-437	522	107	involving	involve	VERB
ftr-437	522	108	the	the	DET
ftr-437	522	109	distribution	distribution	NOUN
ftr-437	522	110	of	of	ADP
ftr-437	522	111	encumbered	encumbered	ADJ
ftr-437	522	112	property	property	NOUN
ftr-437	522	113	in	in	ADP
ftr-437	522	114	which	which	PRON
ftr-437	522	115	taxpayers	taxpayer	NOUN
ftr-437	522	116	claim	claim	VERB
ftr-437	522	117	tax	tax	NOUN
ftr-437	522	118	losses	loss	NOUN
ftr-437	522	119	for	for	ADP
ftr-437	522	120	capital	capital	NOUN
ftr-437	522	121	outlays	outlay	NOUN
ftr-437	522	122	that	that	SCONJ
ftr-437	522	123	they	they	PRON
ftr-437	522	124	have	have	AUX
ftr-437	522	125	in	in	ADP
ftr-437	522	126	fact	fact	NOUN
ftr-437	522	127	recovered	recover	VERB
ftr-437	522	128	(	(	PUNCT
ftr-437	522	129	identified	identify	VERB
ftr-437	522	130	as	as	ADP
ftr-437	522	131	“	"	PUNCT
ftr-437	522	132	listed	list	VERB
ftr-437	522	133	transactions	transaction	NOUN
ftr-437	522	134	”	"	PUNCT
ftr-437	522	135	on	on	ADP
ftr-437	522	136	february	february	PROPN
ftr-437	522	137	28	28	NUM
ftr-437	522	138	,	,	PUNCT
ftr-437	522	139	2000	2000	NUM
ftr-437	522	140	)	)	PUNCT
ftr-437	522	141	)	)	PUNCT
ftr-437	522	142	;	;	PUNCT
ftr-437	523	1	9	9	X
ftr-437	523	2	.	.	X
ftr-437	524	1	treas	treas	PROPN
ftr-437	524	2	.	.	PUNCT
ftr-437	525	1	reg	reg	PROPN
ftr-437	525	2	.	.	PUNCT
ftr-437	526	1	§	§	PROPN
ftr-437	526	2	1.7701(1)-3	1.7701(1)-3	PROPN
ftr-437	526	3	,	,	PUNCT
ftr-437	526	4	(	(	PUNCT
ftr-437	526	5	transactions	transaction	NOUN
ftr-437	526	6	involving	involve	VERB
ftr-437	526	7	fast	fast	ADJ
ftr-437	526	8	-	-	PUNCT
ftr-437	526	9	pay	pay	NOUN
ftr-437	526	10	arrangements	arrangement	NOUN
ftr-437	526	11	as	as	SCONJ
ftr-437	526	12	defined	define	VERB
ftr-437	526	13	in	in	ADP
ftr-437	526	14	§	§	PROPN
ftr-437	526	15	1.7701(1)-3(b	1.7701(1)-3(b	NUM
ftr-437	526	16	)	)	PUNCT
ftr-437	526	17	(	(	PUNCT
ftr-437	526	18	identified	identify	VERB
ftr-437	526	19	as	as	ADP
ftr-437	526	20	“	"	PUNCT
ftr-437	526	21	listed	list	VERB
ftr-437	526	22	transactions	transaction	NOUN
ftr-437	526	23	”	"	PUNCT
ftr-437	526	24	on	on	ADP
ftr-437	526	25	february	february	PROPN
ftr-437	526	26	28	28	NUM
ftr-437	526	27	,	,	PUNCT
ftr-437	526	28	2000	2000	NUM
ftr-437	526	29	)	)	PUNCT
ftr-437	526	30	)	)	PUNCT
ftr-437	526	31	;	;	PUNCT
ftr-437	526	32	10	10	NUM
ftr-437	526	33	.	.	PUNCT
ftr-437	526	34	rev	rev	PROPN
ftr-437	526	35	.	.	PROPN
ftr-437	527	1	rul	rul	PROPN
ftr-437	527	2	.	.	PUNCT
ftr-437	527	3	2000	2000	NUM
ftr-437	527	4	-	-	SYM
ftr-437	527	5	12	12	NUM
ftr-437	527	6	,	,	PUNCT
ftr-437	527	7	2000	2000	NUM
ftr-437	527	8	-	-	SYM
ftr-437	527	9	11	11	NUM
ftr-437	527	10	i.r.b	i.r.b	NOUN
ftr-437	527	11	.	.	PUNCT
ftr-437	528	1	744	744	NUM
ftr-437	528	2	(	(	PUNCT
ftr-437	528	3	certain	certain	ADJ
ftr-437	528	4	transactions	transaction	NOUN
ftr-437	528	5	involving	involve	VERB
ftr-437	528	6	the	the	DET
ftr-437	528	7	acquisition	acquisition	NOUN
ftr-437	528	8	of	of	ADP
ftr-437	528	9	two	two	NUM
ftr-437	528	10	debt	debt	NOUN
ftr-437	528	11	instruments	instrument	NOUN
ftr-437	528	12	the	the	DET
ftr-437	528	13	values	value	NOUN
ftr-437	528	14	of	of	ADP
ftr-437	528	15	which	which	PRON
ftr-437	528	16	are	be	AUX
ftr-437	528	17	expected	expect	VERB
ftr-437	528	18	to	to	PART
ftr-437	528	19	change	change	VERB
ftr-437	528	20	significantly	significantly	ADV
ftr-437	528	21	at	at	ADP
ftr-437	528	22	about	about	ADV
ftr-437	528	23	the	the	DET
ftr-437	528	24	same	same	ADJ
ftr-437	528	25	time	time	NOUN
ftr-437	528	26	in	in	ADP
ftr-437	528	27	opposite	opposite	ADJ
ftr-437	528	28	directions	direction	NOUN
ftr-437	528	29	(	(	PUNCT
ftr-437	528	30	identified	identify	VERB
ftr-437	528	31	as	as	ADP
ftr-437	528	32	“	"	PUNCT
ftr-437	528	33	listed	list	VERB
ftr-437	528	34	transactions	transaction	NOUN
ftr-437	528	35	”	"	PUNCT
ftr-437	528	36	on	on	ADP
ftr-437	528	37	february	february	PROPN
ftr-437	528	38	28	28	NUM
ftr-437	528	39	,	,	PUNCT
ftr-437	528	40	2000	2000	NUM
ftr-437	528	41	)	)	PUNCT
ftr-437	528	42	)	)	PUNCT
ftr-437	528	43	;	;	PUNCT
ftr-437	528	44	11	11	NUM
ftr-437	528	45	.	.	X
ftr-437	528	46	notice	notice	VERB
ftr-437	528	47	2000	2000	NUM
ftr-437	528	48	-	-	SYM
ftr-437	528	49	44	44	NUM
ftr-437	528	50	,	,	PUNCT
ftr-437	528	51	2000	2000	NUM
ftr-437	528	52	-	-	SYM
ftr-437	528	53	36	36	NUM
ftr-437	528	54	i.r.b	i.r.b	NOUN
ftr-437	528	55	.	.	PUNCT
ftr-437	529	1	255	255	NUM
ftr-437	530	1	(	(	PUNCT
ftr-437	530	2	transactions	transaction	NOUN
ftr-437	530	3	generating	generate	VERB
ftr-437	530	4	losses	loss	NOUN
ftr-437	530	5	resulting	result	VERB
ftr-437	530	6	from	from	ADP
ftr-437	530	7	artificially	artificially	ADV
ftr-437	530	8	inflating	inflate	VERB
ftr-437	530	9	the	the	DET
ftr-437	530	10	basis	basis	NOUN
ftr-437	530	11	of	of	ADP
ftr-437	530	12	partnership	partnership	NOUN
ftr-437	530	13	interests	interest	NOUN
ftr-437	530	14	(	(	PUNCT
ftr-437	530	15	identified	identify	VERB
ftr-437	530	16	as	as	ADP
ftr-437	530	17	“	"	PUNCT
ftr-437	530	18	listed	list	VERB
ftr-437	530	19	transactions	transaction	NOUN
ftr-437	530	20	”	"	PUNCT
ftr-437	530	21	on	on	ADP
ftr-437	530	22	august	august	PROPN
ftr-437	530	23	11	11	NUM
ftr-437	530	24	,	,	PUNCT
ftr-437	530	25	2000	2000	NUM
ftr-437	530	26	)	)	PUNCT
ftr-437	530	27	)	)	PUNCT
ftr-437	530	28	;	;	PUNCT
ftr-437	531	1	12	12	NUM
ftr-437	531	2	.	.	PUNCT
ftr-437	531	3	notice	notice	VERB
ftr-437	531	4	2000	2000	NUM
ftr-437	531	5	-	-	SYM
ftr-437	531	6	60	60	NUM
ftr-437	531	7	,	,	PUNCT
ftr-437	531	8	2000	2000	NUM
ftr-437	531	9	-	-	SYM
ftr-437	531	10	49	49	NUM
ftr-437	531	11	i.r.b	i.r.b	NOUN
ftr-437	531	12	.	.	PUNCT
ftr-437	532	1	568	568	NUM
ftr-437	532	2	(	(	PUNCT
ftr-437	532	3	transactions	transaction	NOUN
ftr-437	532	4	involving	involve	VERB
ftr-437	532	5	the	the	DET
ftr-437	532	6	purchase	purchase	NOUN
ftr-437	532	7	of	of	ADP
ftr-437	532	8	a	a	DET
ftr-437	532	9	parent	parent	NOUN
ftr-437	532	10	corporation	corporation	NOUN
ftr-437	532	11	’s	’s	PART
ftr-437	532	12	stock	stock	NOUN
ftr-437	532	13	by	by	ADP
ftr-437	532	14	a	a	DET
ftr-437	532	15	subsidiary	subsidiary	NOUN
ftr-437	532	16	,	,	PUNCT
ftr-437	532	17	a	a	DET
ftr-437	532	18	subsequent	subsequent	ADJ
ftr-437	532	19	transfer	transfer	NOUN
ftr-437	532	20	of	of	ADP
ftr-437	532	21	the	the	DET
ftr-437	532	22	purchased	purchase	VERB
ftr-437	532	23	parent	parent	NOUN
ftr-437	532	24	stock	stock	NOUN
ftr-437	532	25	from	from	ADP
ftr-437	532	26	the	the	DET
ftr-437	532	27	subsidiary	subsidiary	NOUN
ftr-437	532	28	to	to	ADP
ftr-437	532	29	the	the	DET
ftr-437	532	30	parent	parent	NOUN
ftr-437	532	31	’s	’s	PART
ftr-437	532	32	employees	employee	NOUN
ftr-437	532	33	,	,	PUNCT
ftr-437	532	34	and	and	CCONJ
ftr-437	532	35	the	the	DET
ftr-437	532	36	eventual	eventual	ADJ
ftr-437	532	37	liquidation	liquidation	NOUN
ftr-437	532	38	or	or	CCONJ
ftr-437	532	39	sale	sale	NOUN
ftr-437	532	40	of	of	ADP
ftr-437	532	41	the	the	DET
ftr-437	532	42	subsidiary	subsidiary	NOUN
ftr-437	532	43	(	(	PUNCT
ftr-437	532	44	identified	identify	VERB
ftr-437	532	45	as	as	ADP
ftr-437	532	46	“	"	PUNCT
ftr-437	532	47	listed	list	VERB
ftr-437	532	48	transactions	transaction	NOUN
ftr-437	532	49	”	"	PUNCT
ftr-437	532	50	on	on	ADP
ftr-437	532	51	november	november	PROPN
ftr-437	532	52	16	16	NUM
ftr-437	532	53	,	,	PUNCT
ftr-437	532	54	2000	2000	NUM
ftr-437	532	55	)	)	PUNCT
ftr-437	532	56	)	)	PUNCT
ftr-437	532	57	;	;	PUNCT
ftr-437	532	58	13	13	NUM
ftr-437	532	59	.	.	X
ftr-437	532	60	notice	notice	VERB
ftr-437	532	61	2000	2000	NUM
ftr-437	532	62	-	-	SYM
ftr-437	532	63	61	61	NUM
ftr-437	532	64	,	,	PUNCT
ftr-437	532	65	2000	2000	NUM
ftr-437	532	66	-	-	SYM
ftr-437	532	67	49	49	NUM
ftr-437	532	68	i.r.b	i.r.b	NOUN
ftr-437	532	69	.	.	PUNCT
ftr-437	533	1	569	569	NUM
ftr-437	533	2	(	(	PUNCT
ftr-437	533	3	transactions	transaction	NOUN
ftr-437	533	4	purporting	purport	VERB
ftr-437	533	5	to	to	PART
ftr-437	533	6	apply	apply	VERB
ftr-437	533	7	§	§	PROPN
ftr-437	533	8	935	935	NUM
ftr-437	533	9	to	to	ADP
ftr-437	533	10	guamanian	guamanian	ADJ
ftr-437	533	11	trusts	trust	NOUN
ftr-437	533	12	(	(	PUNCT
ftr-437	533	13	identified	identify	VERB
ftr-437	533	14	as	as	ADP
ftr-437	533	15	“	"	PUNCT
ftr-437	533	16	listed	list	VERB
ftr-437	533	17	transactions	transaction	NOUN
ftr-437	533	18	”	"	PUNCT
ftr-437	533	19	on	on	ADP
ftr-437	533	20	november	november	PROPN
ftr-437	533	21	21	21	NUM
ftr-437	533	22	,	,	PUNCT
ftr-437	533	23	2000	2000	NUM
ftr-437	533	24	)	)	PUNCT
ftr-437	533	25	)	)	PUNCT
ftr-437	533	26	;	;	PUNCT
ftr-437	533	27	14	14	NUM
ftr-437	533	28	.	.	PUNCT
ftr-437	533	29	notice	notice	VERB
ftr-437	533	30	2001	2001	NUM
ftr-437	533	31	-	-	SYM
ftr-437	533	32	16	16	NUM
ftr-437	533	33	,	,	PUNCT
ftr-437	533	34	2001	2001	NUM
ftr-437	533	35	-	-	SYM
ftr-437	533	36	9	9	NUM
ftr-437	533	37	i.r.b	i.r.b	NOUN
ftr-437	533	38	.	.	PUNCT
ftr-437	534	1	730	730	NUM
ftr-437	534	2	(	(	PUNCT
ftr-437	534	3	transactions	transaction	NOUN
ftr-437	534	4	involving	involve	VERB
ftr-437	534	5	the	the	DET
ftr-437	534	6	use	use	NOUN
ftr-437	534	7	of	of	ADP
ftr-437	534	8	an	an	DET
ftr-437	534	9	intermediary	intermediary	NOUN
ftr-437	534	10	to	to	PART
ftr-437	534	11	sell	sell	VERB
ftr-437	534	12	the	the	DET
ftr-437	534	13	assets	asset	NOUN
ftr-437	534	14	of	of	ADP
ftr-437	534	15	a	a	DET
ftr-437	534	16	corporation	corporation	NOUN
ftr-437	534	17	(	(	PUNCT
ftr-437	534	18	identified	identify	VERB
ftr-437	534	19	as	as	ADP
ftr-437	534	20	“	"	PUNCT
ftr-437	534	21	listed	list	VERB
ftr-437	534	22	transactions	transaction	NOUN
ftr-437	534	23	”	"	PUNCT
ftr-437	534	24	on	on	ADP
ftr-437	534	25	january	january	PROPN
ftr-437	534	26	18	18	NUM
ftr-437	534	27	,	,	PUNCT
ftr-437	534	28	2001	2001	NUM
ftr-437	534	29	)	)	PUNCT
ftr-437	534	30	)	)	PUNCT
ftr-437	534	31	;	;	PUNCT
ftr-437	534	32	15	15	X
ftr-437	534	33	.	.	X
ftr-437	534	34	notice	notice	VERB
ftr-437	534	35	2001	2001	NUM
ftr-437	534	36	-	-	SYM
ftr-437	534	37	17	17	NUM
ftr-437	534	38	,	,	PUNCT
ftr-437	534	39	2001	2001	NUM
ftr-437	534	40	-	-	SYM
ftr-437	534	41	9	9	NUM
ftr-437	534	42	i.r.b	i.r.b	NOUN
ftr-437	534	43	.	.	PUNCT
ftr-437	535	1	730	730	NUM
ftr-437	535	2	(	(	PUNCT
ftr-437	535	3	transactions	transaction	NOUN
ftr-437	535	4	involving	involve	VERB
ftr-437	535	5	a	a	DET
ftr-437	535	6	loss	loss	NOUN
ftr-437	535	7	on	on	ADP
ftr-437	535	8	the	the	DET
ftr-437	535	9	sale	sale	NOUN
ftr-437	535	10	of	of	ADP
ftr-437	535	11	stock	stock	NOUN
ftr-437	535	12	acquired	acquire	VERB
ftr-437	535	13	in	in	ADP
ftr-437	535	14	a	a	DET
ftr-437	535	15	purported	purport	VERB
ftr-437	535	16	§	§	NOUN
ftr-437	535	17	351	351	NUM
ftr-437	535	18	transfer	transfer	NOUN
ftr-437	535	19	of	of	ADP
ftr-437	535	20	a	a	DET
ftr-437	535	21	high	high	ADJ
ftr-437	535	22	basis	basis	NOUN
ftr-437	535	23	asset	asset	NOUN
ftr-437	535	24	to	to	ADP
ftr-437	535	25	a	a	DET
ftr-437	535	26	corporation	corporation	NOUN
ftr-437	535	27	and	and	CCONJ
ftr-437	535	28	the	the	DET
ftr-437	535	29	corporation	corporation	NOUN
ftr-437	535	30	’s	’s	PART
ftr-437	535	31	assumption	assumption	NOUN
ftr-437	535	32	of	of	ADP
ftr-437	535	33	a	a	DET
ftr-437	535	34	liability	liability	NOUN
ftr-437	535	35	that	that	PRON
ftr-437	535	36	the	the	DET
ftr-437	535	37	transferor	transferor	NOUN
ftr-437	535	38	has	have	AUX
ftr-437	535	39	not	not	PART
ftr-437	535	40	yet	yet	ADV
ftr-437	535	41	taken	take	VERB
ftr-437	535	42	into	into	ADP
ftr-437	535	43	account	account	NOUN
ftr-437	535	44	for	for	ADP
ftr-437	535	45	federal	federal	ADJ
ftr-437	535	46	income	income	NOUN
ftr-437	535	47	tax	tax	NOUN
ftr-437	535	48	purposes	purpose	NOUN
ftr-437	535	49	(	(	PUNCT
ftr-437	535	50	identified	identify	VERB
ftr-437	535	51	as	as	ADP
ftr-437	535	52	“	"	PUNCT
ftr-437	535	53	listed	list	VERB
ftr-437	535	54	transactions	transaction	NOUN
ftr-437	535	55	”	"	PUNCT
ftr-437	535	56	on	on	ADP
ftr-437	535	57	january	january	PROPN
ftr-437	535	58	18	18	NUM
ftr-437	535	59	,	,	PUNCT
ftr-437	535	60	2001	2001	NUM
ftr-437	535	61	)	)	PUNCT
ftr-437	535	62	)	)	PUNCT
ftr-437	535	63	;	;	PUNCT
ftr-437	535	64	and	and	CCONJ
ftr-437	535	65	16	16	NUM
ftr-437	535	66	.	.	PUNCT
ftr-437	535	67	notice	notice	VERB
ftr-437	535	68	2001	2001	NUM
ftr-437	535	69	-	-	SYM
ftr-437	535	70	45	45	NUM
ftr-437	535	71	,	,	PUNCT
ftr-437	535	72	2001	2001	NUM
ftr-437	535	73	-	-	SYM
ftr-437	535	74	33	33	NUM
ftr-437	535	75	i.r.b	i.r.b	NOUN
ftr-437	535	76	.	.	PUNCT
ftr-437	536	1	129	129	NUM
ftr-437	537	1	(	(	PUNCT
ftr-437	537	2	certain	certain	ADJ
ftr-437	537	3	redemptions	redemption	NOUN
ftr-437	537	4	of	of	ADP
ftr-437	537	5	stock	stock	NOUN
ftr-437	537	6	in	in	ADP
ftr-437	537	7	transactions	transaction	NOUN
ftr-437	537	8	not	not	PART
ftr-437	537	9	subject	subject	ADJ
ftr-437	537	10	to	to	ADP
ftr-437	537	11	u.s	u.s	PROPN
ftr-437	537	12	.	.	PROPN
ftr-437	537	13	tax	tax	NOUN
ftr-437	537	14	in	in	ADP
ftr-437	537	15	which	which	PRON
ftr-437	537	16	the	the	DET
ftr-437	537	17	basis	basis	NOUN
ftr-437	537	18	of	of	ADP
ftr-437	537	19	the	the	DET
ftr-437	537	20	redeemed	redeem	VERB
ftr-437	537	21	stock	stock	NOUN
ftr-437	537	22	is	be	AUX
ftr-437	537	23	purported	purport	VERB
ftr-437	537	24	to	to	PART
ftr-437	537	25	shift	shift	VERB
ftr-437	537	26	to	to	ADP
ftr-437	537	27	a	a	DET
ftr-437	537	28	u.s	u.s	PROPN
ftr-437	537	29	.	.	PROPN
ftr-437	537	30	taxpayer	taxpayer	PROPN
ftr-437	537	31	(	(	PUNCT
ftr-437	537	32	identified	identify	VERB
ftr-437	537	33	as	as	ADP
ftr-437	537	34	“	"	PUNCT
ftr-437	537	35	listed	list	VERB
ftr-437	537	36	transactions	transaction	NOUN
ftr-437	537	37	”	"	PUNCT
ftr-437	537	38	on	on	ADP
ftr-437	537	39	july	july	PROPN
ftr-437	537	40	26	26	NUM
ftr-437	537	41	,	,	PUNCT
ftr-437	537	42	2001	2001	NUM
ftr-437	537	43	)	)	PUNCT
ftr-437	537	44	)	)	PUNCT
ftr-437	537	45	.	.	PUNCT
ftr-437	538	1	notice	notice	VERB
ftr-437	538	2	2001	2001	NUM
ftr-437	538	3	-	-	SYM
ftr-437	538	4	51	51	NUM
ftr-437	538	5	,	,	PUNCT
ftr-437	538	6	2001	2001	NUM
ftr-437	538	7	-	-	SYM
ftr-437	538	8	34	34	NUM
ftr-437	538	9	i.r.b	i.r.b	NOUN
ftr-437	538	10	.	.	PUNCT
ftr-437	538	11	190	190	NUM
ftr-437	538	12	,	,	PUNCT
ftr-437	538	13	supra	supra	NOUN
ftr-437	538	14	note	note	NOUN
ftr-437	538	15	57	57	NUM
ftr-437	538	16	.	.	NOUN
ftr-437	538	17	130	130	NUM
ftr-437	538	18	.	.	PUNCT
ftr-437	539	1	temp	temp	NOUN
ftr-437	539	2	.	.	PUNCT
ftr-437	540	1	regs	regs	PROPN
ftr-437	540	2	.	.	PUNCT
ftr-437	541	1	§	§	PROPN
ftr-437	541	2	1.6011	1.6011	NUM
ftr-437	541	3	-	-	SYM
ftr-437	541	4	4t(a	4t(a	NUM
ftr-437	541	5	)	)	PUNCT
ftr-437	541	6	.	.	PUNCT
ftr-437	542	1	see	see	VERB
ftr-437	542	2	also	also	ADV
ftr-437	542	3	65	65	NUM
ftr-437	542	4	fr	fr	NUM
ftr-437	542	5	11205	11205	NUM
ftr-437	542	6	-	-	SYM
ftr-437	542	7	02	02	NUM
ftr-437	542	8	at	at	ADP
ftr-437	542	9	11206	11206	NUM
ftr-437	542	10	.	.	PUNCT
ftr-437	543	1	131	131	NUM
ftr-437	543	2	.	.	PUNCT
ftr-437	543	3	temp	temp	NOUN
ftr-437	543	4	.	.	PUNCT
ftr-437	544	1	regs	regs	PROPN
ftr-437	544	2	.	.	PUNCT
ftr-437	545	1	§	§	PROPN
ftr-437	545	2	1.6011	1.6011	NUM
ftr-437	545	3	-	-	SYM
ftr-437	545	4	4t(a	4t(a	NUM
ftr-437	545	5	)	)	PUNCT
ftr-437	545	6	.	.	PUNCT
ftr-437	546	1	general	general	ADJ
ftr-437	546	2	terms	term	NOUN
ftr-437	546	3	,	,	PUNCT
ftr-437	546	4	a	a	DET
ftr-437	546	5	disclosure	disclosure	NOUN
ftr-437	546	6	standard	standard	NOUN
ftr-437	546	7	is	be	AUX
ftr-437	546	8	required	require	VERB
ftr-437	546	9	for	for	ADP
ftr-437	546	10	a	a	DET
ftr-437	546	11	reportable	reportable	ADJ
ftr-437	546	12	transaction.130	transaction.130	NOUN
ftr-437	546	13	this	this	PRON
ftr-437	546	14	is	be	AUX
ftr-437	546	15	a	a	DET
ftr-437	546	16	listed	list	VERB
ftr-437	546	17	transaction	transaction	NOUN
ftr-437	546	18	that	that	PRON
ftr-437	546	19	satisfies	satisfy	VERB
ftr-437	546	20	the	the	DET
ftr-437	546	21	projected	project	VERB
ftr-437	546	22	tax	tax	NOUN
ftr-437	546	23	effects	effect	NOUN
ftr-437	546	24	test.131	test.131	ADP
ftr-437	546	25	such	such	ADJ
ftr-437	546	26	test	test	NOUN
ftr-437	546	27	mandates	mandate	NOUN
ftr-437	546	28	disclosure	disclosure	NOUN
ftr-437	546	29	whenever	whenever	SCONJ
ftr-437	546	30	the	the	DET
ftr-437	546	31	tax	tax	NOUN
ftr-437	546	32	benefit	benefit	NOUN
ftr-437	546	33	or	or	CCONJ
ftr-437	546	34	savings	saving	NOUN
ftr-437	546	35	exceeds	exceed	VERB
ftr-437	546	36	certain	certain	ADJ
ftr-437	546	37	dollar	dollar	NOUN
ftr-437	546	38	876	876	NUM
ftr-437	546	39	florida	florida	PROPN
ftr-437	546	40	tax	tax	NOUN
ftr-437	546	41	review	review	NOUN
ftr-437	546	42	[	[	X
ftr-437	546	43	vol.5:10	vol.5:10	NOUN
ftr-437	546	44	132	132	NUM
ftr-437	546	45	.	.	PUNCT
ftr-437	547	1	i	i	PRON
ftr-437	547	2	d.	d.	PROPN
ftr-437	547	3	133	133	NUM
ftr-437	547	4	.	.	PUNCT
ftr-437	548	1	i	i	PRON
ftr-437	548	2	d.	d.	PROPN
ftr-437	548	3	134	134	NUM
ftr-437	548	4	.	.	PUNCT
ftr-437	549	1	i	i	PRON
ftr-437	549	2	d.	d.	PROPN
ftr-437	549	3	see	see	VERB
ftr-437	549	4	also	also	ADV
ftr-437	549	5	temp	temp	NOUN
ftr-437	549	6	.	.	PUNCT
ftr-437	550	1	regs	regs	PROPN
ftr-437	550	2	.	.	PUNCT
ftr-437	551	1	§	§	PROPN
ftr-437	551	2	301.6111	301.6111	PROPN
ftr-437	551	3	-	-	NUM
ftr-437	551	4	2t(c	2t(c	NUM
ftr-437	551	5	)	)	PUNCT
ftr-437	551	6	as	as	ADP
ftr-437	551	7	to	to	ADP
ftr-437	551	8	the	the	DET
ftr-437	551	9	definition	definition	NOUN
ftr-437	551	10	of	of	ADP
ftr-437	551	11	confidentiality	confidentiality	NOUN
ftr-437	551	12	.	.	PUNCT
ftr-437	552	1	135	135	NUM
ftr-437	552	2	.	.	PUNCT
ftr-437	552	3	temp	temp	NOUN
ftr-437	552	4	.	.	PUNCT
ftr-437	553	1	regs	regs	PROPN
ftr-437	553	2	.	.	PUNCT
ftr-437	554	1	§	§	PROPN
ftr-437	554	2	1.6011	1.6011	NUM
ftr-437	554	3	-	-	SYM
ftr-437	554	4	4t(a	4t(a	NUM
ftr-437	554	5	)	)	PUNCT
ftr-437	554	6	.	.	PUNCT
ftr-437	555	1	136	136	NUM
ftr-437	555	2	.	.	PUNCT
ftr-437	556	1	irc	irc	PROPN
ftr-437	556	2	§	§	PROPN
ftr-437	556	3	§	§	PROPN
ftr-437	556	4	6651	6651	NUM
ftr-437	556	5	,	,	PUNCT
ftr-437	556	6	6654	6654	NUM
ftr-437	556	7	,	,	PUNCT
ftr-437	556	8	6662	6662	NUM
ftr-437	556	9	,	,	PUNCT
ftr-437	556	10	6663	6663	NUM
ftr-437	556	11	,	,	PUNCT
ftr-437	556	12	6672	6672	NUM
ftr-437	556	13	,	,	PUNCT
ftr-437	556	14	6674	6674	NUM
ftr-437	556	15	,	,	PUNCT
ftr-437	556	16	6682	6682	NUM
ftr-437	556	17	,	,	PUNCT
ftr-437	556	18	6694	6694	NUM
ftr-437	556	19	,	,	PUNCT
ftr-437	556	20	6695	6695	NUM
ftr-437	556	21	,	,	PUNCT
ftr-437	556	22	6701	6701	NUM
ftr-437	556	23	,	,	PUNCT
ftr-437	556	24	6702	6702	NUM
ftr-437	556	25	.	.	PUNCT
ftr-437	557	1	137	137	NUM
ftr-437	557	2	.	.	PUNCT
ftr-437	558	1	see	see	VERB
ftr-437	558	2	,	,	PUNCT
ftr-437	558	3	e.g.	e.g.	ADV
ftr-437	558	4	,	,	PUNCT
ftr-437	558	5	temp	temp	NOUN
ftr-437	558	6	.	.	PUNCT
ftr-437	559	1	regs	regs	PROPN
ftr-437	559	2	.	.	PUNCT
ftr-437	560	1	§	§	PROPN
ftr-437	560	2	1.6662	1.6662	NUM
ftr-437	560	3	-	-	SYM
ftr-437	560	4	4(d)(1),(2	4(d)(1),(2	NUM
ftr-437	560	5	)	)	PUNCT
ftr-437	560	6	.	.	PUNCT
ftr-437	561	1	138	138	NUM
ftr-437	561	2	.	.	PUNCT
ftr-437	562	1	see	see	VERB
ftr-437	562	2	regs	reg	NOUN
ftr-437	562	3	.	.	PUNCT
ftr-437	563	1	§	§	PROPN
ftr-437	563	2	1.6662	1.6662	NUM
ftr-437	563	3	-	-	SYM
ftr-437	563	4	3(b)(3	3(b)(3	NUM
ftr-437	563	5	)	)	PUNCT
ftr-437	563	6	.	.	PUNCT
ftr-437	564	1	139	139	NUM
ftr-437	564	2	.	.	PUNCT
ftr-437	565	1	see	see	VERB
ftr-437	565	2	regs	reg	NOUN
ftr-437	565	3	.	.	PUNCT
ftr-437	566	1	§	§	PROPN
ftr-437	566	2	1.6662	1.6662	NUM
ftr-437	566	3	-	-	SYM
ftr-437	566	4	4(d)(1	4(d)(1	NUM
ftr-437	566	5	)	)	PUNCT
ftr-437	566	6	,	,	PUNCT
ftr-437	566	7	(	(	PUNCT
ftr-437	566	8	2	2	NUM
ftr-437	566	9	)	)	PUNCT
ftr-437	566	10	.	.	PUNCT
ftr-437	567	1	140	140	NUM
ftr-437	567	2	.	.	PUNCT
ftr-437	568	1	i	i	PRON
ftr-437	568	2	d.	d.	PROPN
ftr-437	568	3	141	141	NUM
ftr-437	568	4	.	.	PUNCT
ftr-437	569	1	see	see	VERB
ftr-437	569	2	regs	reg	NOUN
ftr-437	569	3	.	.	PUNCT
ftr-437	570	1	§	§	PROPN
ftr-437	570	2	1.6694	1.6694	NUM
ftr-437	570	3	-	-	PUNCT
ftr-437	570	4	2(b)(1	2(b)(1	NUM
ftr-437	570	5	)	)	PUNCT
ftr-437	570	6	.	.	PUNCT
ftr-437	571	1	142	142	NUM
ftr-437	571	2	.	.	PUNCT
ftr-437	572	1	irc	irc	PROPN
ftr-437	572	2	§	§	PROPN
ftr-437	572	3	6694	6694	NUM
ftr-437	572	4	.	.	PUNCT
ftr-437	573	1	143	143	NUM
ftr-437	573	2	.	.	PUNCT
ftr-437	573	3	regs	regs	PROPN
ftr-437	573	4	.	.	PUNCT
ftr-437	574	1	§	§	PROPN
ftr-437	574	2	1.6694	1.6694	NUM
ftr-437	574	3	-	-	PUNCT
ftr-437	574	4	2(b)(1	2(b)(1	NUM
ftr-437	574	5	)	)	PUNCT
ftr-437	574	6	compare	compare	VERB
ftr-437	574	7	the	the	DET
ftr-437	574	8	circular	circular	ADJ
ftr-437	574	9	230	230	NUM
ftr-437	574	10	identical	identical	ADJ
ftr-437	574	11	realistic	realistic	ADJ
ftr-437	574	12	possibility	possibility	NOUN
ftr-437	574	13	standard	standard	NOUN
ftr-437	574	14	with	with	ADP
ftr-437	574	15	the	the	DET
ftr-437	574	16	preceding	precede	VERB
ftr-437	574	17	irc	irc	PROPN
ftr-437	574	18	§	§	PROPN
ftr-437	574	19	6694	6694	NUM
ftr-437	574	20	standard	standard	NOUN
ftr-437	574	21	.	.	PUNCT
ftr-437	575	1	see	see	VERB
ftr-437	575	2	circular	circular	ADJ
ftr-437	575	3	230	230	NUM
ftr-437	575	4	,	,	PUNCT
ftr-437	575	5	supra	supra	NOUN
ftr-437	575	6	note	note	PROPN
ftr-437	575	7	56	56	NUM
ftr-437	575	8	,	,	PUNCT
ftr-437	575	9	at	at	ADP
ftr-437	575	10	§	§	PROPN
ftr-437	575	11	10.34(a)(2	10.34(a)(2	NUM
ftr-437	575	12	)	)	PUNCT
ftr-437	575	13	.	.	PUNCT
ftr-437	576	1	thresholds132	thresholds132	PROPN
ftr-437	576	2	(	(	PUNCT
ftr-437	576	3	reduction	reduction	NOUN
ftr-437	576	4	of	of	ADP
ftr-437	576	5	tax	tax	NOUN
ftr-437	576	6	liability	liability	NOUN
ftr-437	576	7	by	by	ADP
ftr-437	576	8	$	$	SYM
ftr-437	576	9	1	1	NUM
ftr-437	576	10	million	million	NUM
ftr-437	576	11	in	in	ADP
ftr-437	576	12	a	a	DET
ftr-437	576	13	taxable	taxable	ADJ
ftr-437	576	14	year	year	NOUN
ftr-437	576	15	or	or	CCONJ
ftr-437	576	16	by	by	ADP
ftr-437	576	17	$	$	SYM
ftr-437	576	18	2	2	NUM
ftr-437	576	19	million	million	NUM
ftr-437	576	20	for	for	ADP
ftr-437	576	21	any	any	DET
ftr-437	576	22	combination	combination	NOUN
ftr-437	576	23	of	of	ADP
ftr-437	576	24	taxable	taxable	ADJ
ftr-437	576	25	years	year	NOUN
ftr-437	576	26	)	)	PUNCT
ftr-437	576	27	.	.	PUNCT
ftr-437	577	1	a	a	DET
ftr-437	577	2	second	second	ADJ
ftr-437	577	3	category	category	NOUN
ftr-437	577	4	of	of	ADP
ftr-437	577	5	reportable	reportable	ADJ
ftr-437	577	6	transactions	transaction	NOUN
ftr-437	577	7	subject	subject	ADJ
ftr-437	577	8	to	to	ADP
ftr-437	577	9	disclosure	disclosure	NOUN
ftr-437	577	10	entered	enter	VERB
ftr-437	577	11	into	into	ADP
ftr-437	577	12	after	after	ADP
ftr-437	577	13	february	february	PROPN
ftr-437	577	14	28	28	NUM
ftr-437	577	15	,	,	PUNCT
ftr-437	577	16	2000	2000	NUM
ftr-437	577	17	–	–	PUNCT
ftr-437	577	18	which	which	PRON
ftr-437	577	19	need	need	AUX
ftr-437	577	20	not	not	PART
ftr-437	577	21	be	be	AUX
ftr-437	577	22	a	a	DET
ftr-437	577	23	listed	list	VERB
ftr-437	577	24	transaction	transaction	NOUN
ftr-437	577	25	–	–	PUNCT
ftr-437	577	26	are	be	AUX
ftr-437	577	27	those	those	PRON
ftr-437	577	28	expected	expect	VERB
ftr-437	577	29	to	to	PART
ftr-437	577	30	reduce	reduce	VERB
ftr-437	577	31	tax	tax	NOUN
ftr-437	577	32	liability	liability	NOUN
ftr-437	577	33	by	by	ADP
ftr-437	577	34	more	more	ADJ
ftr-437	577	35	than	than	ADP
ftr-437	577	36	$	$	SYM
ftr-437	577	37	5	5	NUM
ftr-437	577	38	million	million	NUM
ftr-437	577	39	in	in	ADP
ftr-437	577	40	a	a	DET
ftr-437	577	41	taxable	taxable	ADJ
ftr-437	577	42	year	year	NOUN
ftr-437	577	43	or	or	CCONJ
ftr-437	577	44	more	more	ADJ
ftr-437	577	45	than	than	ADP
ftr-437	577	46	$	$	SYM
ftr-437	577	47	10	10	NUM
ftr-437	577	48	million	million	NUM
ftr-437	577	49	in	in	ADP
ftr-437	577	50	any	any	DET
ftr-437	577	51	combination	combination	NOUN
ftr-437	577	52	of	of	ADP
ftr-437	577	53	taxable	taxable	ADJ
ftr-437	577	54	years133	years133	NOUN
ftr-437	577	55	provided	provide	VERB
ftr-437	577	56	the	the	DET
ftr-437	577	57	tax	tax	NOUN
ftr-437	577	58	shelter	shelter	NOUN
ftr-437	577	59	either	either	CCONJ
ftr-437	577	60	participated	participate	VERB
ftr-437	577	61	in	in	ADP
ftr-437	577	62	a	a	DET
ftr-437	577	63	confidential	confidential	ADJ
ftr-437	577	64	transaction134	transaction134	PROPN
ftr-437	577	65	or	or	CCONJ
ftr-437	577	66	contracted	contract	VERB
ftr-437	577	67	for	for	ADP
ftr-437	577	68	the	the	DET
ftr-437	577	69	downside	downside	ADJ
ftr-437	577	70	protection	protection	NOUN
ftr-437	577	71	that	that	PRON
ftr-437	577	72	the	the	DET
ftr-437	577	73	tax	tax	NOUN
ftr-437	577	74	benefits	benefit	NOUN
ftr-437	577	75	may	may	AUX
ftr-437	577	76	not	not	PART
ftr-437	577	77	be	be	AUX
ftr-437	577	78	obtained.135	obtained.135	NOUN
ftr-437	577	79	these	these	DET
ftr-437	577	80	regulatory	regulatory	ADJ
ftr-437	577	81	tax	tax	NOUN
ftr-437	577	82	review	review	NOUN
ftr-437	577	83	and	and	CCONJ
ftr-437	577	84	disclosure	disclosure	NOUN
ftr-437	577	85	standards	standard	NOUN
ftr-437	577	86	impose	impose	VERB
ftr-437	577	87	a	a	DET
ftr-437	577	88	higher	high	ADJ
ftr-437	577	89	threshold	threshold	NOUN
ftr-437	577	90	on	on	ADP
ftr-437	577	91	tax	tax	NOUN
ftr-437	577	92	advisors	advisor	NOUN
ftr-437	577	93	,	,	PUNCT
ftr-437	577	94	particularly	particularly	ADV
ftr-437	577	95	in	in	ADP
ftr-437	577	96	the	the	DET
ftr-437	577	97	area	area	NOUN
ftr-437	577	98	of	of	ADP
ftr-437	577	99	tax	tax	NOUN
ftr-437	577	100	shelters	shelter	NOUN
ftr-437	577	101	,	,	PUNCT
ftr-437	577	102	and	and	CCONJ
ftr-437	577	103	demand	demand	VERB
ftr-437	577	104	that	that	SCONJ
ftr-437	577	105	the	the	DET
ftr-437	577	106	advisor	advisor	NOUN
ftr-437	577	107	weigh	weigh	VERB
ftr-437	577	108	the	the	DET
ftr-437	577	109	client	client	NOUN
ftr-437	577	110	’s	’s	PART
ftr-437	577	111	proposed	propose	VERB
ftr-437	577	112	transaction	transaction	NOUN
ftr-437	577	113	far	far	ADV
ftr-437	577	114	more	more	ADV
ftr-437	577	115	carefully	carefully	ADV
ftr-437	577	116	.	.	PUNCT
ftr-437	578	1	5	5	X
ftr-437	578	2	.	.	X
ftr-437	578	3	internal	internal	ADJ
ftr-437	578	4	revenue	revenue	NOUN
ftr-437	578	5	code	code	NOUN
ftr-437	578	6	of	of	ADP
ftr-437	578	7	1986	1986	NUM
ftr-437	578	8	and	and	CCONJ
ftr-437	578	9	the	the	DET
ftr-437	578	10	civil	civil	ADJ
ftr-437	578	11	penalty	penalty	NOUN
ftr-437	578	12	provisions	provision	NOUN
ftr-437	578	13	–	–	PUNCT
ftr-437	578	14	last	last	ADV
ftr-437	578	15	are	be	AUX
ftr-437	578	16	the	the	DET
ftr-437	578	17	civil	civil	ADJ
ftr-437	578	18	penalty	penalty	NOUN
ftr-437	578	19	provisions	provision	NOUN
ftr-437	578	20	set	set	VERB
ftr-437	578	21	forth	forth	ADP
ftr-437	578	22	in	in	ADP
ftr-437	578	23	the	the	DET
ftr-437	578	24	internal	internal	ADJ
ftr-437	578	25	revenue	revenue	NOUN
ftr-437	578	26	code	code	NOUN
ftr-437	578	27	of	of	ADP
ftr-437	578	28	1986.136	1986.136	NUM
ftr-437	578	29	as	as	SCONJ
ftr-437	578	30	discussed	discuss	VERB
ftr-437	578	31	earlier	early	ADV
ftr-437	578	32	,	,	PUNCT
ftr-437	578	33	the	the	DET
ftr-437	578	34	tax	tax	NOUN
ftr-437	578	35	review	review	NOUN
ftr-437	578	36	standard	standard	NOUN
ftr-437	578	37	,	,	PUNCT
ftr-437	578	38	as	as	SCONJ
ftr-437	578	39	set	set	VERB
ftr-437	578	40	forth	forth	ADP
ftr-437	578	41	in	in	ADP
ftr-437	578	42	the	the	DET
ftr-437	578	43	treasury	treasury	NOUN
ftr-437	578	44	regulations,137	regulations,137	NOUN
ftr-437	578	45	identifies	identify	VERB
ftr-437	578	46	the	the	DET
ftr-437	578	47	reasonable	reasonable	ADJ
ftr-437	578	48	basis,138	basis,138	NOUN
ftr-437	578	49	substantial	substantial	ADJ
ftr-437	578	50	authority,139	authority,139	ADJ
ftr-437	578	51	and	and	CCONJ
ftr-437	578	52	more	more	ADV
ftr-437	578	53	likely	likely	ADJ
ftr-437	578	54	than	than	ADP
ftr-437	578	55	not140	not140	PROPN
ftr-437	578	56	standard	standard	NOUN
ftr-437	578	57	(	(	PUNCT
ftr-437	578	58	especially	especially	ADV
ftr-437	578	59	in	in	ADP
ftr-437	578	60	tax	tax	NOUN
ftr-437	578	61	shelter	shelter	NOUN
ftr-437	578	62	cases	case	NOUN
ftr-437	578	63	)	)	PUNCT
ftr-437	578	64	.	.	PUNCT
ftr-437	579	1	the	the	DET
ftr-437	579	2	realistic	realistic	ADJ
ftr-437	579	3	possibility	possibility	NOUN
ftr-437	579	4	standard141	standard141	PROPN
ftr-437	579	5	is	be	AUX
ftr-437	579	6	used	use	VERB
ftr-437	579	7	in	in	ADP
ftr-437	579	8	the	the	DET
ftr-437	579	9	preparer	preparer	NOUN
ftr-437	579	10	civil	civil	ADJ
ftr-437	579	11	penalty	penalty	NOUN
ftr-437	579	12	statute	statute	NOUN
ftr-437	579	13	at	at	ADP
ftr-437	579	14	section	section	NOUN
ftr-437	579	15	6694.142	6694.142	NUM
ftr-437	579	16	under	under	ADP
ftr-437	579	17	the	the	DET
ftr-437	579	18	regulations	regulation	NOUN
ftr-437	579	19	of	of	ADP
ftr-437	579	20	that	that	DET
ftr-437	579	21	section	section	NOUN
ftr-437	579	22	the	the	DET
ftr-437	579	23	realistic	realistic	ADJ
ftr-437	579	24	possibility	possibility	NOUN
ftr-437	579	25	standard	standard	NOUN
ftr-437	579	26	of	of	ADP
ftr-437	579	27	tax	tax	NOUN
ftr-437	579	28	review	review	NOUN
ftr-437	579	29	is	be	AUX
ftr-437	579	30	defined	define	VERB
ftr-437	579	31	as	as	ADP
ftr-437	579	32	requiring	require	VERB
ftr-437	579	33	that	that	SCONJ
ftr-437	579	34	a	a	DET
ftr-437	579	35	reasonable	reasonable	ADJ
ftr-437	579	36	and	and	CCONJ
ftr-437	579	37	well	well	ADV
ftr-437	579	38	-	-	PUNCT
ftr-437	579	39	informed	inform	VERB
ftr-437	579	40	person	person	NOUN
ftr-437	579	41	,	,	PUNCT
ftr-437	579	42	knowledgeable	knowledgeable	ADJ
ftr-437	579	43	in	in	ADP
ftr-437	579	44	the	the	DET
ftr-437	579	45	tax	tax	NOUN
ftr-437	579	46	law	law	NOUN
ftr-437	579	47	,	,	PUNCT
ftr-437	579	48	would	would	AUX
ftr-437	579	49	conclude	conclude	VERB
ftr-437	579	50	that	that	SCONJ
ftr-437	579	51	the	the	DET
ftr-437	579	52	position	position	NOUN
ftr-437	579	53	has	have	VERB
ftr-437	579	54	approximately	approximately	ADV
ftr-437	579	55	a	a	DET
ftr-437	579	56	one	one	NUM
ftr-437	579	57	in	in	ADP
ftr-437	579	58	three	three	NUM
ftr-437	579	59	,	,	PUNCT
ftr-437	579	60	or	or	CCONJ
ftr-437	579	61	greater	great	ADJ
ftr-437	579	62	,	,	PUNCT
ftr-437	579	63	likelihood	likelihood	NOUN
ftr-437	579	64	of	of	ADP
ftr-437	579	65	being	be	AUX
ftr-437	579	66	sustained	sustain	VERB
ftr-437	579	67	on	on	ADP
ftr-437	579	68	its	its	PRON
ftr-437	579	69	merits.143	merits.143	NOUN
ftr-437	579	70	hence	hence	ADV
ftr-437	579	71	,	,	PUNCT
ftr-437	579	72	the	the	DET
ftr-437	579	73	statutory	statutory	ADJ
ftr-437	579	74	authority	authority	NOUN
ftr-437	579	75	of	of	ADP
ftr-437	579	76	the	the	DET
ftr-437	579	77	civil	civil	ADJ
ftr-437	579	78	penalty	penalty	NOUN
ftr-437	579	79	provisions	provision	NOUN
ftr-437	579	80	generally	generally	ADV
ftr-437	579	81	involve	involve	VERB
ftr-437	579	82	a	a	DET
ftr-437	579	83	determination	determination	NOUN
ftr-437	579	84	of	of	ADP
ftr-437	579	85	the	the	DET
ftr-437	579	86	appropriate	appropriate	ADJ
ftr-437	579	87	tax	tax	NOUN
ftr-437	579	88	review	review	NOUN
ftr-437	579	89	or	or	CCONJ
ftr-437	579	90	disclosure	disclosure	NOUN
ftr-437	579	91	standard	standard	NOUN
ftr-437	579	92	by	by	ADP
ftr-437	579	93	identifying	identify	VERB
ftr-437	579	94	the	the	DET
ftr-437	579	95	underlying	underlie	VERB
ftr-437	579	96	regulatory	regulatory	ADJ
ftr-437	579	97	guidance	guidance	NOUN
ftr-437	579	98	.	.	PUNCT
ftr-437	580	1	2002	2002	NUM
ftr-437	580	2	]	]	PUNCT
ftr-437	580	3	watchdogs	watchdog	NOUN
ftr-437	580	4	that	that	PRON
ftr-437	580	5	failed	fail	VERB
ftr-437	580	6	to	to	PART
ftr-437	580	7	bark	bark	VERB
ftr-437	580	8	877	877	NUM
ftr-437	580	9	144	144	NUM
ftr-437	580	10	.	.	PUNCT
ftr-437	580	11	see	see	VERB
ftr-437	580	12	regs	reg	NOUN
ftr-437	580	13	.	.	PUNCT
ftr-437	581	1	§	§	PROPN
ftr-437	581	2	1.6662	1.6662	NUM
ftr-437	581	3	-	-	SYM
ftr-437	581	4	4(d)(1	4(d)(1	NUM
ftr-437	581	5	)	)	PUNCT
ftr-437	581	6	,	,	PUNCT
ftr-437	581	7	(	(	PUNCT
ftr-437	581	8	2	2	NUM
ftr-437	581	9	)	)	PUNCT
ftr-437	581	10	.	.	PUNCT
ftr-437	582	1	145	145	NUM
ftr-437	582	2	.	.	PUNCT
ftr-437	583	1	see	see	VERB
ftr-437	583	2	regs	reg	NOUN
ftr-437	583	3	.	.	PUNCT
ftr-437	584	1	§	§	PROPN
ftr-437	584	2	1.6694	1.6694	NUM
ftr-437	584	3	-	-	PUNCT
ftr-437	584	4	2(b)(1	2(b)(1	NUM
ftr-437	584	5	)	)	PUNCT
ftr-437	584	6	.	.	PUNCT
ftr-437	585	1	146	146	NUM
ftr-437	585	2	.	.	PUNCT
ftr-437	586	1	see	see	VERB
ftr-437	586	2	regs	reg	NOUN
ftr-437	586	3	.	.	PUNCT
ftr-437	587	1	§	§	PROPN
ftr-437	587	2	1.662	1.662	NUM
ftr-437	587	3	-	-	SYM
ftr-437	587	4	4(d)(2	4(d)(2	NUM
ftr-437	587	5	)	)	PUNCT
ftr-437	587	6	,	,	PUNCT
ftr-437	587	7	(	(	PUNCT
ftr-437	587	8	5	5	NUM
ftr-437	587	9	)	)	PUNCT
ftr-437	587	10	.	.	PUNCT
ftr-437	588	1	147	147	NUM
ftr-437	588	2	.	.	PUNCT
ftr-437	589	1	a	a	DET
ftr-437	589	2	decision	decision	NOUN
ftr-437	589	3	rule	rule	NOUN
ftr-437	589	4	is	be	AUX
ftr-437	589	5	merely	merely	ADV
ftr-437	589	6	a	a	DET
ftr-437	589	7	statement	statement	NOUN
ftr-437	589	8	of	of	ADP
ftr-437	589	9	the	the	DET
ftr-437	589	10	condition	condition	NOUN
ftr-437	589	11	.	.	PUNCT
ftr-437	590	1	for	for	ADP
ftr-437	590	2	instance	instance	NOUN
ftr-437	590	3	,	,	PUNCT
ftr-437	590	4	what	what	PRON
ftr-437	590	5	is	be	AUX
ftr-437	590	6	the	the	DET
ftr-437	590	7	appropriate	appropriate	ADJ
ftr-437	590	8	standard	standard	NOUN
ftr-437	590	9	of	of	ADP
ftr-437	590	10	review	review	NOUN
ftr-437	590	11	or	or	CCONJ
ftr-437	590	12	disclosure	disclosure	NOUN
ftr-437	590	13	and	and	CCONJ
ftr-437	590	14	it	it	PRON
ftr-437	590	15	identifies	identify	VERB
ftr-437	590	16	the	the	DET
ftr-437	590	17	condition	condition	NOUN
ftr-437	590	18	of	of	ADP
ftr-437	590	19	rejection	rejection	NOUN
ftr-437	590	20	(	(	PUNCT
ftr-437	590	21	a	a	DET
ftr-437	590	22	lower	low	ADJ
ftr-437	590	23	standard	standard	NOUN
ftr-437	590	24	)	)	PUNCT
ftr-437	590	25	versus	versus	ADP
ftr-437	590	26	the	the	DET
ftr-437	590	27	condition	condition	NOUN
ftr-437	590	28	of	of	ADP
ftr-437	590	29	non	non	ADJ
ftr-437	590	30	rejection	rejection	NOUN
ftr-437	590	31	(	(	PUNCT
ftr-437	590	32	a	a	DET
ftr-437	590	33	higher	high	ADJ
ftr-437	590	34	standard	standard	NOUN
ftr-437	590	35	)	)	PUNCT
ftr-437	590	36	in	in	ADP
ftr-437	590	37	a	a	DET
ftr-437	590	38	tax	tax	NOUN
ftr-437	590	39	planning	planning	NOUN
ftr-437	590	40	context	context	NOUN
ftr-437	590	41	.	.	PUNCT
ftr-437	591	1	however	however	ADV
ftr-437	591	2	,	,	PUNCT
ftr-437	591	3	such	such	ADJ
ftr-437	591	4	“	"	PUNCT
ftr-437	591	5	threshold	threshold	NOUN
ftr-437	591	6	”	"	PUNCT
ftr-437	591	7	rules	rule	NOUN
ftr-437	591	8	should	should	AUX
ftr-437	591	9	not	not	PART
ftr-437	591	10	be	be	AUX
ftr-437	591	11	applied	apply	VERB
ftr-437	591	12	without	without	ADP
ftr-437	591	13	considering	consider	VERB
ftr-437	591	14	the	the	DET
ftr-437	591	15	surrounding	surround	VERB
ftr-437	591	16	facts	fact	NOUN
ftr-437	591	17	and	and	CCONJ
ftr-437	591	18	ultimate	ultimate	ADJ
ftr-437	591	19	flexibility	flexibility	NOUN
ftr-437	591	20	in	in	ADP
ftr-437	591	21	the	the	DET
ftr-437	591	22	planning	planning	NOUN
ftr-437	591	23	situation	situation	NOUN
ftr-437	591	24	.	.	PUNCT
ftr-437	592	1	for	for	ADP
ftr-437	592	2	more	more	ADJ
ftr-437	592	3	discussion	discussion	NOUN
ftr-437	592	4	on	on	ADP
ftr-437	592	5	threshold	threshold	NOUN
ftr-437	592	6	decision	decision	NOUN
ftr-437	592	7	rules	rule	NOUN
ftr-437	592	8	,	,	PUNCT
ftr-437	592	9	see	see	VERB
ftr-437	592	10	j.	j.	PROPN
ftr-437	592	11	edward	edward	PROPN
ftr-437	592	12	russo	russo	PROPN
ftr-437	592	13	&	&	CCONJ
ftr-437	592	14	paul	paul	PROPN
ftr-437	592	15	j.	j.	PROPN
ftr-437	592	16	h.	h.	PROPN
ftr-437	592	17	schoemaker	schoemaker	PROPN
ftr-437	592	18	,	,	PUNCT
ftr-437	592	19	decision	decision	NOUN
ftr-437	592	20	traps	trap	NOUN
ftr-437	592	21	123	123	NUM
ftr-437	592	22	-	-	SYM
ftr-437	592	23	128	128	NUM
ftr-437	592	24	(	(	PUNCT
ftr-437	592	25	doubleday	doubleday	PROPN
ftr-437	592	26	1989	1989	NUM
ftr-437	592	27	)	)	PUNCT
ftr-437	592	28	.	.	PUNCT
ftr-437	593	1	148	148	NUM
ftr-437	593	2	.	.	PUNCT
ftr-437	593	3	compare	compare	VERB
ftr-437	593	4	ups	up	NOUN
ftr-437	593	5	v.	v.	ADP
ftr-437	593	6	commissioner	commissioner	NOUN
ftr-437	593	7	,	,	PUNCT
ftr-437	593	8	254	254	NUM
ftr-437	593	9	f.3d	f.3d	NUM
ftr-437	593	10	1014	1014	NUM
ftr-437	593	11	(	(	PUNCT
ftr-437	593	12	11th	11th	ADJ
ftr-437	593	13	cir	cir	NOUN
ftr-437	593	14	.	.	PROPN
ftr-437	593	15	2001	2001	NUM
ftr-437	593	16	)	)	PUNCT
ftr-437	593	17	,	,	PUNCT
ftr-437	593	18	with	with	ADP
ftr-437	593	19	winn	winn	PROPN
ftr-437	593	20	-	-	PUNCT
ftr-437	593	21	dixie	dixie	PROPN
ftr-437	593	22	stores	stores	PROPN
ftr-437	593	23	,	,	PUNCT
ftr-437	593	24	inc	inc	PROPN
ftr-437	593	25	.	.	PROPN
ftr-437	594	1	v.	v.	PROPN
ftr-437	594	2	commissioner	commissioner	PROPN
ftr-437	594	3	,	,	PUNCT
ftr-437	594	4	254	254	NUM
ftr-437	594	5	f.3d	f.3d	NUM
ftr-437	594	6	1313	1313	NUM
ftr-437	594	7	(	(	PUNCT
ftr-437	594	8	11th	11th	ADJ
ftr-437	594	9	cir	cir	NOUN
ftr-437	594	10	.	.	PROPN
ftr-437	594	11	2001	2001	NUM
ftr-437	594	12	)	)	PUNCT
ftr-437	594	13	cert	cert	NOUN
ftr-437	594	14	.	.	PUNCT
ftr-437	595	1	denied	deny	VERB
ftr-437	595	2	,	,	PUNCT
ftr-437	595	3	122	122	NUM
ftr-437	595	4	.	.	PUNCT
ftr-437	596	1	s.	s.	PROPN
ftr-437	596	2	ct	ct	PROPN
ftr-437	596	3	.	.	PROPN
ftr-437	597	1	1537	1537	NUM
ftr-437	597	2	(	(	PUNCT
ftr-437	597	3	2002	2002	NUM
ftr-437	597	4	)	)	PUNCT
ftr-437	597	5	.	.	PUNCT
ftr-437	598	1	focus	focus	NOUN
ftr-437	598	2	hereunder	hereunder	NOUN
ftr-437	598	3	is	be	AUX
ftr-437	598	4	on	on	ADP
ftr-437	598	5	corporate	corporate	ADJ
ftr-437	598	6	tax	tax	NOUN
ftr-437	598	7	shelters	shelter	NOUN
ftr-437	598	8	.	.	PUNCT
ftr-437	599	1	individual	individual	ADJ
ftr-437	599	2	taxpayer	taxpayer	NOUN
ftr-437	599	3	shelters	shelter	NOUN
ftr-437	599	4	were	be	AUX
ftr-437	599	5	virtually	virtually	ADV
ftr-437	599	6	eliminated	eliminate	VERB
ftr-437	599	7	through	through	ADP
ftr-437	599	8	the	the	DET
ftr-437	599	9	enactment	enactment	NOUN
ftr-437	599	10	of	of	ADP
ftr-437	599	11	irc	irc	PROPN
ftr-437	599	12	§	§	PROPN
ftr-437	599	13	465	465	NUM
ftr-437	599	14	(	(	PUNCT
ftr-437	599	15	at	at	ADP
ftr-437	599	16	-	-	PUNCT
ftr-437	599	17	risk	risk	NOUN
ftr-437	599	18	rules	rule	NOUN
ftr-437	599	19	)	)	PUNCT
ftr-437	599	20	,	,	PUNCT
ftr-437	599	21	and	and	CCONJ
ftr-437	599	22	irc	irc	ADP
ftr-437	599	23	§	§	PROPN
ftr-437	599	24	469	469	NUM
ftr-437	599	25	(	(	PUNCT
ftr-437	599	26	passive	passive	ADJ
ftr-437	599	27	activity	activity	NOUN
ftr-437	599	28	loss	loss	NOUN
ftr-437	599	29	rules	rule	NOUN
ftr-437	599	30	)	)	PUNCT
ftr-437	599	31	,	,	PUNCT
ftr-437	599	32	though	though	SCONJ
ftr-437	599	33	only	only	ADV
ftr-437	599	34	the	the	DET
ftr-437	599	35	most	most	ADV
ftr-437	599	36	blatant	blatant	ADJ
ftr-437	599	37	forms	form	NOUN
ftr-437	599	38	of	of	ADP
ftr-437	599	39	individual	individual	ADJ
ftr-437	599	40	tax	tax	NOUN
ftr-437	599	41	(	(	PUNCT
ftr-437	599	42	evasion	evasion	NOUN
ftr-437	599	43	)	)	PUNCT
ftr-437	599	44	shelters	shelter	NOUN
ftr-437	599	45	persist	persist	VERB
ftr-437	599	46	.	.	PUNCT
ftr-437	600	1	examples	example	NOUN
ftr-437	600	2	include	include	VERB
ftr-437	600	3	tax	tax	NOUN
ftr-437	600	4	exempt	exempt	ADJ
ftr-437	600	5	trusts	trust	NOUN
ftr-437	600	6	and	and	CCONJ
ftr-437	600	7	business	business	NOUN
ftr-437	600	8	structuring	structuring	NOUN
ftr-437	600	9	;	;	PUNCT
ftr-437	600	10	offshore	offshore	ADJ
ftr-437	600	11	accounts	account	NOUN
ftr-437	600	12	,	,	PUNCT
ftr-437	600	13	banks	bank	NOUN
ftr-437	600	14	,	,	PUNCT
ftr-437	600	15	businesses	business	NOUN
ftr-437	600	16	,	,	PUNCT
ftr-437	600	17	trusts	trust	NOUN
ftr-437	600	18	and	and	CCONJ
ftr-437	600	19	foundations	foundation	NOUN
ftr-437	600	20	;	;	PUNCT
ftr-437	600	21	“	"	PUNCT
ftr-437	600	22	dropping	drop	VERB
ftr-437	600	23	out	out	ADP
ftr-437	600	24	”	"	PUNCT
ftr-437	600	25	of	of	ADP
ftr-437	600	26	the	the	DET
ftr-437	600	27	system	system	NOUN
ftr-437	600	28	by	by	ADP
ftr-437	600	29	stopping	stop	VERB
ftr-437	600	30	all	all	DET
ftr-437	600	31	withholding	withholding	NOUN
ftr-437	600	32	and	and	CCONJ
ftr-437	600	33	social	social	ADJ
ftr-437	600	34	security	security	NOUN
ftr-437	600	35	taxes	taxis	NOUN
ftr-437	600	36	;	;	PUNCT
ftr-437	600	37	tax	tax	NOUN
ftr-437	600	38	-	-	PUNCT
ftr-437	600	39	exempt	exempt	ADJ
ftr-437	600	40	“	"	PUNCT
ftr-437	600	41	private	private	ADJ
ftr-437	600	42	”	"	PUNCT
ftr-437	600	43	insurance	insurance	NOUN
ftr-437	600	44	companies	company	NOUN
ftr-437	600	45	;	;	PUNCT
ftr-437	600	46	and	and	CCONJ
ftr-437	600	47	charity	charity	NOUN
ftr-437	600	48	-	-	PUNCT
ftr-437	600	49	like	like	ADJ
ftr-437	600	50	or	or	CCONJ
ftr-437	600	51	religious	religious	ADJ
ftr-437	600	52	entities	entity	NOUN
ftr-437	600	53	established	establish	VERB
ftr-437	600	54	for	for	ADP
ftr-437	600	55	personal	personal	ADJ
ftr-437	600	56	use	use	NOUN
ftr-437	600	57	<	<	X
ftr-437	600	58	http://finance.senate.gov/040501jntest.pdf	http://finance.senate.gov/040501jntest.pdf	NOUN
ftr-437	600	59	>	>	X
ftr-437	600	60	.	.	PROPN
ftr-437	601	1	149	149	NUM
ftr-437	601	2	.	.	PUNCT
ftr-437	602	1	temp	temp	NOUN
ftr-437	602	2	.	.	PUNCT
ftr-437	603	1	regs	regs	PROPN
ftr-437	603	2	.	.	PUNCT
ftr-437	604	1	§	§	PROPN
ftr-437	604	2	1.6011	1.6011	NUM
ftr-437	604	3	-	-	SYM
ftr-437	604	4	4t(a	4t(a	NUM
ftr-437	604	5	)	)	PUNCT
ftr-437	604	6	.	.	PUNCT
ftr-437	605	1	as	as	ADP
ftr-437	605	2	a	a	DET
ftr-437	605	3	general	general	ADJ
ftr-437	605	4	rule	rule	NOUN
ftr-437	605	5	,	,	PUNCT
ftr-437	605	6	the	the	DET
ftr-437	605	7	standard	standard	NOUN
ftr-437	605	8	of	of	ADP
ftr-437	605	9	review	review	NOUN
ftr-437	605	10	and	and	CCONJ
ftr-437	605	11	disclosure	disclosure	NOUN
ftr-437	605	12	supporting	support	VERB
ftr-437	605	13	the	the	DET
ftr-437	605	14	statutory	statutory	ADJ
ftr-437	605	15	authority	authority	NOUN
ftr-437	605	16	is	be	AUX
ftr-437	605	17	that	that	PRON
ftr-437	605	18	of	of	ADP
ftr-437	605	19	substantial	substantial	ADJ
ftr-437	605	20	authority144	authority144	PROPN
ftr-437	605	21	and	and	CCONJ
ftr-437	605	22	realistic	realistic	ADJ
ftr-437	605	23	possibility145	possibility145	NOUN
ftr-437	605	24	for	for	ADP
ftr-437	605	25	tax	tax	NOUN
ftr-437	605	26	review	review	NOUN
ftr-437	605	27	and	and	CCONJ
ftr-437	605	28	more	more	ADV
ftr-437	605	29	likely	likely	ADJ
ftr-437	605	30	than	than	ADP
ftr-437	605	31	not146	not146	PROPN
ftr-437	605	32	for	for	ADP
ftr-437	605	33	tax	tax	NOUN
ftr-437	605	34	shelter	shelter	NOUN
ftr-437	605	35	disclosures	disclosure	NOUN
ftr-437	605	36	.	.	PUNCT
ftr-437	606	1	the	the	DET
ftr-437	606	2	code	code	NOUN
ftr-437	606	3	with	with	ADP
ftr-437	606	4	its	its	PRON
ftr-437	606	5	regulatory	regulatory	ADJ
ftr-437	606	6	authority	authority	NOUN
ftr-437	606	7	places	place	VERB
ftr-437	606	8	the	the	DET
ftr-437	606	9	tax	tax	NOUN
ftr-437	606	10	advisor	advisor	NOUN
ftr-437	606	11	in	in	ADP
ftr-437	606	12	the	the	DET
ftr-437	606	13	position	position	NOUN
ftr-437	606	14	of	of	ADP
ftr-437	606	15	first	first	ADV
ftr-437	606	16	identifying	identify	VERB
ftr-437	606	17	the	the	DET
ftr-437	606	18	highest	high	ADJ
ftr-437	606	19	possible	possible	ADJ
ftr-437	606	20	standard	standard	NOUN
ftr-437	606	21	of	of	ADP
ftr-437	606	22	review	review	NOUN
ftr-437	606	23	or	or	CCONJ
ftr-437	606	24	disclosure	disclosure	NOUN
ftr-437	606	25	and	and	CCONJ
ftr-437	606	26	then	then	ADV
ftr-437	606	27	meeting	meet	VERB
ftr-437	606	28	such	such	ADJ
ftr-437	606	29	standard	standard	NOUN
ftr-437	606	30	.	.	PUNCT
ftr-437	607	1	this	this	DET
ftr-437	607	2	decision	decision	NOUN
ftr-437	607	3	rule	rule	NOUN
ftr-437	607	4	appears	appear	VERB
ftr-437	607	5	to	to	PART
ftr-437	607	6	offer	offer	VERB
ftr-437	607	7	the	the	DET
ftr-437	607	8	greatest	great	ADJ
ftr-437	607	9	prophylactic	prophylactic	NOUN
ftr-437	607	10	from	from	ADP
ftr-437	607	11	applying	apply	VERB
ftr-437	607	12	a	a	DET
ftr-437	607	13	lesser	less	ADJ
ftr-437	607	14	standard	standard	NOUN
ftr-437	607	15	espoused	espouse	VERB
ftr-437	607	16	by	by	ADP
ftr-437	607	17	a	a	DET
ftr-437	607	18	private	private	ADJ
ftr-437	607	19	regulatory	regulatory	ADJ
ftr-437	607	20	body.147	body.147	NOUN
ftr-437	607	21	but	but	CCONJ
ftr-437	607	22	even	even	ADV
ftr-437	607	23	with	with	ADP
ftr-437	607	24	these	these	DET
ftr-437	607	25	standards	standard	NOUN
ftr-437	607	26	of	of	ADP
ftr-437	607	27	review	review	NOUN
ftr-437	607	28	,	,	PUNCT
ftr-437	607	29	courts	court	NOUN
ftr-437	607	30	have	have	AUX
ftr-437	607	31	chosen	choose	VERB
ftr-437	607	32	to	to	PART
ftr-437	607	33	find	find	VERB
ftr-437	607	34	acceptable	acceptable	ADJ
ftr-437	607	35	and	and	CCONJ
ftr-437	607	36	nonacceptable	nonacceptable	ADJ
ftr-437	607	37	tax	tax	NOUN
ftr-437	607	38	shelter	shelter	NOUN
ftr-437	607	39	constructs	construct	VERB
ftr-437	607	40	as	as	SCONJ
ftr-437	607	41	the	the	DET
ftr-437	607	42	following	follow	VERB
ftr-437	607	43	cases	case	NOUN
ftr-437	607	44	demonstrate	demonstrate	VERB
ftr-437	607	45	.	.	PUNCT
ftr-437	608	1	b.	b.	PROPN
ftr-437	608	2	application	application	NOUN
ftr-437	608	3	of	of	ADP
ftr-437	608	4	the	the	DET
ftr-437	608	5	standards	standard	NOUN
ftr-437	608	6	to	to	ADP
ftr-437	608	7	tax	tax	NOUN
ftr-437	608	8	shelter	shelter	NOUN
ftr-437	608	9	cases	case	NOUN
ftr-437	608	10	to	to	AUX
ftr-437	608	11	fully	fully	ADV
ftr-437	608	12	discern	discern	VERB
ftr-437	608	13	how	how	SCONJ
ftr-437	608	14	the	the	DET
ftr-437	608	15	realistic	realistic	ADJ
ftr-437	608	16	possibility	possibility	NOUN
ftr-437	608	17	standard	standard	NOUN
ftr-437	608	18	and	and	CCONJ
ftr-437	608	19	,	,	PUNCT
ftr-437	608	20	in	in	ADP
ftr-437	608	21	the	the	DET
ftr-437	608	22	case	case	NOUN
ftr-437	608	23	of	of	ADP
ftr-437	608	24	tax	tax	NOUN
ftr-437	608	25	shelter	shelter	NOUN
ftr-437	608	26	opinions	opinion	NOUN
ftr-437	608	27	,	,	PUNCT
ftr-437	608	28	the	the	DET
ftr-437	608	29	more	more	ADV
ftr-437	608	30	likely	likely	ADJ
ftr-437	608	31	than	than	SCONJ
ftr-437	608	32	not	not	PART
ftr-437	608	33	standard	standard	NOUN
ftr-437	608	34	are	be	AUX
ftr-437	608	35	applied	apply	VERB
ftr-437	608	36	to	to	ADP
ftr-437	608	37	prospective	prospective	ADJ
ftr-437	608	38	transactions	transaction	NOUN
ftr-437	608	39	,	,	PUNCT
ftr-437	608	40	recently	recently	ADV
ftr-437	608	41	decided	decide	VERB
ftr-437	608	42	tax	tax	NOUN
ftr-437	608	43	shelter	shelter	NOUN
ftr-437	608	44	cases	case	NOUN
ftr-437	608	45	provide	provide	VERB
ftr-437	608	46	a	a	DET
ftr-437	608	47	hindsight	hindsight	ADJ
ftr-437	608	48	reflection	reflection	NOUN
ftr-437	608	49	of	of	ADP
ftr-437	608	50	their	their	PRON
ftr-437	608	51	successful	successful	ADJ
ftr-437	608	52	application	application	NOUN
ftr-437	608	53	by	by	ADP
ftr-437	608	54	tax	tax	NOUN
ftr-437	608	55	advisors	advisor	NOUN
ftr-437	608	56	.	.	PUNCT
ftr-437	609	1	recent	recent	ADJ
ftr-437	609	2	special	special	ADJ
ftr-437	609	3	purpose	purpose	NOUN
ftr-437	609	4	entity	entity	NOUN
ftr-437	609	5	and	and	CCONJ
ftr-437	609	6	corporate	corporate	ADJ
ftr-437	609	7	tax	tax	NOUN
ftr-437	609	8	shelter	shelter	NOUN
ftr-437	609	9	cases	case	NOUN
ftr-437	609	10	have	have	AUX
ftr-437	609	11	met	meet	VERB
ftr-437	609	12	with	with	ADP
ftr-437	609	13	varying	vary	VERB
ftr-437	609	14	success.148	success.148	NOUN
ftr-437	609	15	it	it	PRON
ftr-437	609	16	is	be	AUX
ftr-437	609	17	not	not	PART
ftr-437	609	18	sufficient	sufficient	ADJ
ftr-437	609	19	that	that	SCONJ
ftr-437	609	20	a	a	DET
ftr-437	609	21	tax	tax	NOUN
ftr-437	609	22	advisor	advisor	NOUN
ftr-437	609	23	merely	merely	ADV
ftr-437	609	24	apply	apply	VERB
ftr-437	609	25	a	a	DET
ftr-437	609	26	standard	standard	NOUN
ftr-437	609	27	because	because	SCONJ
ftr-437	609	28	in	in	ADP
ftr-437	609	29	tax	tax	NOUN
ftr-437	609	30	shelter	shelter	NOUN
ftr-437	609	31	transactions	transaction	NOUN
ftr-437	609	32	disclosure	disclosure	NOUN
ftr-437	609	33	is	be	AUX
ftr-437	609	34	generally	generally	ADV
ftr-437	609	35	mandated.149	mandated.149	ADJ
ftr-437	609	36	rather	rather	ADV
ftr-437	609	37	,	,	PUNCT
ftr-437	609	38	an	an	DET
ftr-437	609	39	advisor	advisor	NOUN
ftr-437	609	40	should	should	AUX
ftr-437	609	41	review	review	VERB
ftr-437	609	42	the	the	DET
ftr-437	609	43	relevant	relevant	ADJ
ftr-437	609	44	case	case	NOUN
ftr-437	609	45	authorities	authority	NOUN
ftr-437	609	46	in	in	ADP
ftr-437	609	47	identifying	identify	VERB
ftr-437	609	48	and	and	CCONJ
ftr-437	609	49	classifying	classify	VERB
ftr-437	609	50	the	the	DET
ftr-437	609	51	appropriate	appropriate	ADJ
ftr-437	609	52	jurisdictional	jurisdictional	ADJ
ftr-437	609	53	and	and	CCONJ
ftr-437	609	54	jurisprudential	jurisprudential	ADJ
ftr-437	609	55	response	response	NOUN
ftr-437	609	56	to	to	ADP
ftr-437	609	57	the	the	DET
ftr-437	609	58	standard	standard	NOUN
ftr-437	609	59	.	.	PUNCT
ftr-437	610	1	that	that	PRON
ftr-437	610	2	is	be	AUX
ftr-437	610	3	,	,	PUNCT
ftr-437	610	4	in	in	ADP
ftr-437	610	5	a	a	DET
ftr-437	610	6	proposed	propose	VERB
ftr-437	610	7	corporate	corporate	ADJ
ftr-437	610	8	tax	tax	NOUN
ftr-437	610	9	shelter	shelter	NOUN
ftr-437	610	10	transaction	transaction	NOUN
ftr-437	610	11	is	be	AUX
ftr-437	610	12	there	there	PRON
ftr-437	610	13	a	a	DET
ftr-437	610	14	33	33	NUM
ftr-437	610	15	%	%	NOUN
ftr-437	610	16	or	or	CCONJ
ftr-437	610	17	greater	great	ADJ
ftr-437	610	18	(	(	PUNCT
ftr-437	610	19	realistic	realistic	ADJ
ftr-437	610	20	878	878	NUM
ftr-437	610	21	florida	florida	PROPN
ftr-437	610	22	tax	tax	NOUN
ftr-437	610	23	review	review	NOUN
ftr-437	611	1	[	[	X
ftr-437	611	2	vol.5:10	vol.5:10	NOUN
ftr-437	611	3	150	150	NUM
ftr-437	611	4	.	.	PUNCT
ftr-437	612	1	i	i	PRON
ftr-437	612	2	d.	d.	PROPN
ftr-437	612	3	151	151	NUM
ftr-437	612	4	.	.	PUNCT
ftr-437	612	5	80	80	NUM
ftr-437	612	6	t.c.memo	t.c.memo	NOUN
ftr-437	612	7	(	(	PUNCT
ftr-437	612	8	cch	cch	NOUN
ftr-437	612	9	)	)	PUNCT
ftr-437	612	10	686	686	NUM
ftr-437	612	11	(	(	PUNCT
ftr-437	612	12	2000	2000	NUM
ftr-437	612	13	)	)	PUNCT
ftr-437	612	14	,	,	PUNCT
ftr-437	612	15	t.c	t.c	PROPN
ftr-437	612	16	.	.	PROPN
ftr-437	612	17	memo	memo	NOUN
ftr-437	612	18	(	(	PUNCT
ftr-437	612	19	ria	ria	PROPN
ftr-437	612	20	)	)	PUNCT
ftr-437	612	21	§	§	PROPN
ftr-437	612	22	54122	54122	NUM
ftr-437	612	23	(	(	PUNCT
ftr-437	612	24	2000	2000	NUM
ftr-437	612	25	)	)	PUNCT
ftr-437	612	26	.	.	PUNCT
ftr-437	613	1	152	152	NUM
ftr-437	613	2	.	.	X
ftr-437	613	3	167	167	NUM
ftr-437	613	4	f.supp	f.supp	PROPN
ftr-437	613	5	.	.	PUNCT
ftr-437	614	1	2d	2d	PROPN
ftr-437	614	2	298	298	NUM
ftr-437	614	3	(	(	PUNCT
ftr-437	614	4	d.c	d.c	PROPN
ftr-437	614	5	.	.	PROPN
ftr-437	614	6	cir	cir	PROPN
ftr-437	614	7	.	.	PROPN
ftr-437	614	8	2001	2001	NUM
ftr-437	614	9	)	)	PUNCT
ftr-437	614	10	.	.	PUNCT
ftr-437	615	1	153	153	NUM
ftr-437	615	2	.	.	PUNCT
ftr-437	616	1	277	277	NUM
ftr-437	616	2	f.3d	f.3d	NUM
ftr-437	616	3	778	778	NUM
ftr-437	616	4	(	(	PUNCT
ftr-437	616	5	5th	5th	ADJ
ftr-437	616	6	cir	cir	NOUN
ftr-437	616	7	.	.	PUNCT
ftr-437	616	8	2001	2001	NUM
ftr-437	616	9	)	)	PUNCT
ftr-437	616	10	.	.	PUNCT
ftr-437	617	1	154	154	NUM
ftr-437	617	2	.	.	PUNCT
ftr-437	618	1	253	253	NUM
ftr-437	618	2	f.3d	f.3d	NUM
ftr-437	618	3	350	350	NUM
ftr-437	618	4	(	(	PUNCT
ftr-437	618	5	8th	8th	ADJ
ftr-437	618	6	cir	cir	NOUN
ftr-437	618	7	.	.	PUNCT
ftr-437	618	8	2001	2001	NUM
ftr-437	618	9	)	)	PUNCT
ftr-437	618	10	.	.	PUNCT
ftr-437	619	1	155	155	NUM
ftr-437	619	2	.	.	X
ftr-437	619	3	254	254	NUM
ftr-437	619	4	f.3d	f.3d	NUM
ftr-437	619	5	1014	1014	NUM
ftr-437	619	6	(	(	PUNCT
ftr-437	619	7	11th	11th	ADJ
ftr-437	619	8	cir	cir	NOUN
ftr-437	619	9	.	.	PUNCT
ftr-437	619	10	2001	2001	NUM
ftr-437	619	11	)	)	PUNCT
ftr-437	619	12	.	.	PUNCT
ftr-437	620	1	156	156	NUM
ftr-437	620	2	.	.	X
ftr-437	621	1	157	157	NUM
ftr-437	621	2	f.3d	f.3d	NUM
ftr-437	621	3	231	231	NUM
ftr-437	621	4	(	(	PUNCT
ftr-437	621	5	3d	3d	NUM
ftr-437	621	6	cir	cir	NOUN
ftr-437	621	7	.	.	PUNCT
ftr-437	621	8	1998	1998	NUM
ftr-437	621	9	)	)	PUNCT
ftr-437	621	10	.	.	PUNCT
ftr-437	622	1	157	157	NUM
ftr-437	622	2	.	.	X
ftr-437	622	3	117	117	NUM
ftr-437	622	4	t.c	t.c	PROPN
ftr-437	622	5	.	.	PROPN
ftr-437	622	6	328	328	NUM
ftr-437	622	7	(	(	PUNCT
ftr-437	622	8	2001	2001	NUM
ftr-437	622	9	)	)	PUNCT
ftr-437	622	10	.	.	PUNCT
ftr-437	623	1	158	158	NUM
ftr-437	623	2	.	.	X
ftr-437	623	3	254	254	NUM
ftr-437	623	4	f.3d	f.3d	NUM
ftr-437	623	5	1313	1313	NUM
ftr-437	623	6	(	(	PUNCT
ftr-437	623	7	11th	11th	ADJ
ftr-437	623	8	cir	cir	NOUN
ftr-437	623	9	.	.	PROPN
ftr-437	623	10	2001	2001	NUM
ftr-437	623	11	)	)	PUNCT
ftr-437	623	12	,	,	PUNCT
ftr-437	623	13	cert	cert	PROPN
ftr-437	623	14	.	.	PUNCT
ftr-437	623	15	denied	deny	VERB
ftr-437	623	16	,	,	PUNCT
ftr-437	623	17	122	122	NUM
ftr-437	623	18	s.	s.	PROPN
ftr-437	623	19	ct	ct	PROPN
ftr-437	623	20	.	.	PROPN
ftr-437	624	1	1537	1537	NUM
ftr-437	624	2	(	(	PUNCT
ftr-437	624	3	2002	2002	NUM
ftr-437	624	4	)	)	PUNCT
ftr-437	625	1	,	,	PUNCT
ftr-437	625	2	t.c	t.c	PROPN
ftr-437	625	3	.	.	PROPN
ftr-437	625	4	memo	memo	NOUN
ftr-437	625	5	(	(	PUNCT
ftr-437	625	6	ria	ria	PROPN
ftr-437	625	7	)	)	PUNCT
ftr-437	625	8	§	§	PROPN
ftr-437	625	9	54122	54122	NUM
ftr-437	625	10	(	(	PUNCT
ftr-437	625	11	2002	2002	NUM
ftr-437	625	12	)	)	PUNCT
ftr-437	625	13	.	.	PUNCT
ftr-437	626	1	possibility	possibility	NOUN
ftr-437	626	2	)	)	PUNCT
ftr-437	626	3	or	or	CCONJ
ftr-437	626	4	greater	great	ADJ
ftr-437	626	5	than	than	ADP
ftr-437	626	6	50	50	NUM
ftr-437	626	7	%	%	NOUN
ftr-437	626	8	(	(	PUNCT
ftr-437	626	9	more	more	ADV
ftr-437	626	10	likely	likely	ADJ
ftr-437	626	11	than	than	ADP
ftr-437	626	12	not	not	PART
ftr-437	626	13	)	)	PUNCT
ftr-437	626	14	likelihood	likelihood	VERB
ftr-437	626	15	that	that	SCONJ
ftr-437	626	16	the	the	DET
ftr-437	626	17	tax	tax	NOUN
ftr-437	626	18	shelter	shelter	NOUN
ftr-437	626	19	will	will	AUX
ftr-437	626	20	be	be	AUX
ftr-437	626	21	sustained	sustain	VERB
ftr-437	626	22	on	on	ADP
ftr-437	626	23	its	its	PRON
ftr-437	626	24	merits	merit	NOUN
ftr-437	626	25	?	?	PUNCT
ftr-437	627	1	apparently	apparently	ADV
ftr-437	627	2	the	the	DET
ftr-437	627	3	various	various	ADJ
ftr-437	627	4	court	court	NOUN
ftr-437	627	5	’s	’s	PART
ftr-437	627	6	views	view	NOUN
ftr-437	627	7	of	of	ADP
ftr-437	627	8	this	this	DET
ftr-437	627	9	likelihood	likelihood	NOUN
ftr-437	627	10	may	may	AUX
ftr-437	627	11	differ	differ	VERB
ftr-437	627	12	substantially	substantially	ADV
ftr-437	627	13	from	from	ADP
ftr-437	627	14	that	that	PRON
ftr-437	627	15	of	of	ADP
ftr-437	627	16	the	the	DET
ftr-437	627	17	tax	tax	NOUN
ftr-437	627	18	advisors.150	advisors.150	NOUN
ftr-437	627	19	with	with	ADP
ftr-437	627	20	this	this	PRON
ftr-437	627	21	in	in	ADP
ftr-437	627	22	mind	mind	NOUN
ftr-437	627	23	,	,	PUNCT
ftr-437	627	24	a	a	DET
ftr-437	627	25	taxpayer	taxpayer	NOUN
ftr-437	627	26	profile	profile	NOUN
ftr-437	627	27	of	of	ADP
ftr-437	627	28	successful	successful	ADJ
ftr-437	627	29	versus	versus	ADP
ftr-437	627	30	unsuccessful	unsuccessful	ADJ
ftr-437	627	31	tax	tax	NOUN
ftr-437	627	32	shelter	shelter	NOUN
ftr-437	627	33	cases	case	NOUN
ftr-437	627	34	needs	need	VERB
ftr-437	627	35	to	to	PART
ftr-437	627	36	be	be	AUX
ftr-437	627	37	developed	develop	VERB
ftr-437	627	38	.	.	PUNCT
ftr-437	628	1	such	such	DET
ftr-437	628	2	a	a	DET
ftr-437	628	3	profile	profile	NOUN
ftr-437	628	4	will	will	AUX
ftr-437	628	5	facilitate	facilitate	VERB
ftr-437	628	6	a	a	DET
ftr-437	628	7	perspective	perspective	NOUN
ftr-437	628	8	on	on	ADP
ftr-437	628	9	the	the	DET
ftr-437	628	10	complexities	complexity	NOUN
ftr-437	628	11	inherent	inherent	ADJ
ftr-437	628	12	in	in	ADP
ftr-437	628	13	the	the	DET
ftr-437	628	14	“	"	PUNCT
ftr-437	628	15	typical	typical	ADJ
ftr-437	628	16	”	"	PUNCT
ftr-437	628	17	corporate	corporate	ADJ
ftr-437	628	18	tax	tax	NOUN
ftr-437	628	19	shelter	shelter	NOUN
ftr-437	628	20	.	.	PUNCT
ftr-437	629	1	tax	tax	NOUN
ftr-437	629	2	court	court	NOUN
ftr-437	629	3	,	,	PUNCT
ftr-437	629	4	district	district	NOUN
ftr-437	629	5	and	and	CCONJ
ftr-437	629	6	appellate	appellate	ADJ
ftr-437	629	7	court	court	NOUN
ftr-437	629	8	cases	case	NOUN
ftr-437	629	9	are	be	AUX
ftr-437	629	10	highlighted	highlight	VERB
ftr-437	629	11	in	in	ADP
ftr-437	629	12	the	the	DET
ftr-437	629	13	table	table	NOUN
ftr-437	629	14	below	below	ADP
ftr-437	629	15	with	with	ADP
ftr-437	629	16	the	the	DET
ftr-437	629	17	tax	tax	NOUN
ftr-437	629	18	shelter	shelter	NOUN
ftr-437	629	19	profiled	profile	VERB
ftr-437	629	20	in	in	ADP
ftr-437	629	21	each	each	DET
ftr-437	629	22	case	case	NOUN
ftr-437	629	23	.	.	PUNCT
ftr-437	630	1	pro	pro	ADJ
ftr-437	630	2	-	-	ADJ
ftr-437	630	3	taxpayer	taxpayer	ADJ
ftr-437	630	4	cases	case	NOUN
ftr-437	630	5	tax	tax	NOUN
ftr-437	630	6	shelter	shelter	NOUN
ftr-437	630	7	profile	profile	PROPN
ftr-437	630	8	salina	salina	PROPN
ftr-437	630	9	partnership	partnership	PROPN
ftr-437	630	10	lp	lp	PROPN
ftr-437	630	11	,	,	PUNCT
ftr-437	630	12	repurchase	repurchase	VERB
ftr-437	630	13	agreement	agreement	NOUN
ftr-437	630	14	fpl	fpl	PROPN
ftr-437	630	15	group	group	PROPN
ftr-437	630	16	,	,	PUNCT
ftr-437	630	17	inc	inc	PROPN
ftr-437	630	18	.	.	PROPN
ftr-437	631	1	v.	v.	ADP
ftr-437	631	2	commissioner151	commissioner151	PROPN
ftr-437	632	1	corporate	corporate	ADJ
ftr-437	632	2	inversion	inversion	NOUN
ftr-437	632	3	boca	boca	PROPN
ftr-437	632	4	investerings	investering	NOUN
ftr-437	632	5	partnership	partnership	PROPN
ftr-437	632	6	v.	v.	ADP
ftr-437	632	7	contingent	contingent	ADJ
ftr-437	632	8	installment	installment	NOUN
ftr-437	632	9	sale	sale	NOUN
ftr-437	632	10	united	united	PROPN
ftr-437	632	11	states152	states152	PROPN
ftr-437	632	12	notes	note	VERB
ftr-437	632	13	compaq	compaq	PROPN
ftr-437	632	14	computer	computer	PROPN
ftr-437	632	15	corp	corp	PROPN
ftr-437	632	16	.	.	PROPN
ftr-437	632	17	v.commissioner153	v.commissioner153	PROPN
ftr-437	632	18	multi	multi	ADJ
ftr-437	632	19	-	-	ADJ
ftr-437	632	20	party	party	ADJ
ftr-437	632	21	dividend	dividend	NOUN
ftr-437	632	22	stripping	strip	VERB
ftr-437	632	23	transactions	transaction	NOUN
ftr-437	632	24	ies	ie	NOUN
ftr-437	632	25	industries	industry	NOUN
ftr-437	632	26	,	,	PUNCT
ftr-437	632	27	inc	inc	PROPN
ftr-437	632	28	.	.	PROPN
ftr-437	632	29	v.	v.	PROPN
ftr-437	632	30	united	united	PROPN
ftr-437	632	31	states154	states154	PROPN
ftr-437	632	32	dividend	dividend	NOUN
ftr-437	632	33	stripping	strip	VERB
ftr-437	632	34	transactions	transaction	NOUN
ftr-437	632	35	ups	up	NOUN
ftr-437	632	36	v.	v.	ADP
ftr-437	632	37	commissioner155	commissioner155	ADJ
ftr-437	632	38	offshore	offshore	ADJ
ftr-437	632	39	special	special	ADJ
ftr-437	632	40	purpose	purpose	NOUN
ftr-437	632	41	entities	entity	NOUN
ftr-437	632	42	pro	pro	ADJ
ftr-437	632	43	-	-	ADJ
ftr-437	632	44	government	government	ADJ
ftr-437	632	45	cases	case	NOUN
ftr-437	632	46	tax	tax	NOUN
ftr-437	632	47	shelter	shelter	NOUN
ftr-437	632	48	profile	profile	PROPN
ftr-437	632	49	acm	acm	PROPN
ftr-437	632	50	partnership	partnership	PROPN
ftr-437	632	51	v.	v.	ADP
ftr-437	632	52	commissioner156	commissioner156	PROPN
ftr-437	632	53	contingent	contingent	ADJ
ftr-437	632	54	installment	installment	NOUN
ftr-437	632	55	sale	sale	NOUN
ftr-437	632	56	notes	note	NOUN
ftr-437	632	57	nicole	nicole	PROPN
ftr-437	632	58	rose	rose	PROPN
ftr-437	632	59	corp	corp	PROPN
ftr-437	632	60	.	.	PROPN
ftr-437	633	1	v.	v.	ADP
ftr-437	633	2	commissioner157	commissioner157	PROPN
ftr-437	633	3	equipment	equipment	NOUN
ftr-437	633	4	leasing	leasing	NOUN
ftr-437	633	5	trusts	trust	VERB
ftr-437	633	6	winn	winn	PROPN
ftr-437	633	7	-	-	PUNCT
ftr-437	633	8	dixie	dixie	PROPN
ftr-437	633	9	stores	stores	PROPN
ftr-437	633	10	,	,	PUNCT
ftr-437	633	11	inc	inc	PROPN
ftr-437	633	12	.	.	PROPN
ftr-437	634	1	v.	v.	CCONJ
ftr-437	634	2	commissioner158	commissioner158	PROPN
ftr-437	634	3	corporate	corporate	ADJ
ftr-437	634	4	owned	own	VERB
ftr-437	634	5	life	life	NOUN
ftr-437	634	6	insurance	insurance	NOUN
ftr-437	634	7	1	1	NUM
ftr-437	634	8	.	.	PUNCT
ftr-437	635	1	pro	pro	ADJ
ftr-437	635	2	-	-	ADJ
ftr-437	635	3	taxpayer	taxpayer	ADJ
ftr-437	635	4	cases	case	NOUN
ftr-437	635	5	–	–	PUNCT
ftr-437	635	6	taxpayers	taxpayer	NOUN
ftr-437	635	7	have	have	AUX
ftr-437	635	8	been	be	AUX
ftr-437	635	9	successful	successful	ADJ
ftr-437	635	10	in	in	ADP
ftr-437	635	11	at	at	ADV
ftr-437	635	12	least	least	ADV
ftr-437	635	13	five	five	NUM
ftr-437	635	14	significant	significant	ADJ
ftr-437	635	15	tax	tax	NOUN
ftr-437	635	16	shelter	shelter	NOUN
ftr-437	635	17	cases	case	NOUN
ftr-437	635	18	of	of	ADP
ftr-437	635	19	recent	recent	ADJ
ftr-437	635	20	vintage	vintage	NOUN
ftr-437	635	21	.	.	PUNCT
ftr-437	636	1	perhaps	perhaps	ADV
ftr-437	636	2	a	a	DET
ftr-437	636	3	common	common	ADJ
ftr-437	636	4	thread	thread	NOUN
ftr-437	636	5	will	will	AUX
ftr-437	636	6	emerge	emerge	VERB
ftr-437	636	7	in	in	ADP
ftr-437	636	8	their	their	PRON
ftr-437	636	9	review	review	NOUN
ftr-437	636	10	thereby	thereby	ADV
ftr-437	636	11	making	make	VERB
ftr-437	636	12	application	application	NOUN
ftr-437	636	13	of	of	ADP
ftr-437	636	14	a	a	DET
ftr-437	636	15	prospective	prospective	ADJ
ftr-437	636	16	tax	tax	NOUN
ftr-437	636	17	review	review	NOUN
ftr-437	636	18	standard	standard	NOUN
ftr-437	636	19	,	,	PUNCT
ftr-437	636	20	viz	viz	PROPN
ftr-437	636	21	.	.	PROPN
ftr-437	636	22	,	,	PUNCT
ftr-437	636	23	realistic	realistic	ADJ
ftr-437	636	24	possibility	possibility	NOUN
ftr-437	636	25	,	,	PUNCT
ftr-437	636	26	less	less	ADV
ftr-437	636	27	onerous	onerous	ADJ
ftr-437	636	28	.	.	PUNCT
ftr-437	637	1	2002	2002	NUM
ftr-437	637	2	]	]	PUNCT
ftr-437	637	3	watchdogs	watchdog	NOUN
ftr-437	637	4	that	that	PRON
ftr-437	637	5	failed	fail	VERB
ftr-437	637	6	to	to	PART
ftr-437	637	7	bark	bark	VERB
ftr-437	637	8	879	879	NUM
ftr-437	637	9	159	159	NUM
ftr-437	637	10	.	.	PUNCT
ftr-437	638	1	salina	salina	PROPN
ftr-437	638	2	p’ship	p’ship	PROPN
ftr-437	638	3	lp	lp	PROPN
ftr-437	638	4	v.	v.	PROPN
ftr-437	638	5	commissioner	commissioner	NOUN
ftr-437	638	6	,	,	PUNCT
ftr-437	638	7	80	80	NUM
ftr-437	638	8	t.c	t.c	PROPN
ftr-437	638	9	.	.	PROPN
ftr-437	638	10	memo	memo	NOUN
ftr-437	638	11	(	(	PUNCT
ftr-437	638	12	cch	cch	NOUN
ftr-437	638	13	)	)	PUNCT
ftr-437	638	14	686	686	NUM
ftr-437	638	15	(	(	PUNCT
ftr-437	638	16	2000	2000	NUM
ftr-437	638	17	)	)	PUNCT
ftr-437	638	18	.	.	PUNCT
ftr-437	639	1	160	160	NUM
ftr-437	639	2	.	.	PUNCT
ftr-437	640	1	the	the	DET
ftr-437	640	2	tax	tax	NOUN
ftr-437	640	3	court	court	NOUN
ftr-437	640	4	defined	define	VERB
ftr-437	640	5	these	these	PRON
ftr-437	640	6	as	as	SCONJ
ftr-437	640	7	follows	follow	VERB
ftr-437	640	8	:	:	PUNCT
ftr-437	640	9	repurchase	repurchase	NOUN
ftr-437	640	10	agreements	agreement	NOUN
ftr-437	640	11	(	(	PUNCT
ftr-437	640	12	repos	repos	NOUN
ftr-437	640	13	)	)	PUNCT
ftr-437	640	14	and	and	CCONJ
ftr-437	640	15	reverse	reverse	ADJ
ftr-437	640	16	repurchase	repurchase	NOUN
ftr-437	640	17	agreements	agreement	NOUN
ftr-437	640	18	(	(	PUNCT
ftr-437	640	19	reverse	reverse	ADJ
ftr-437	640	20	repos	repos	NOUN
ftr-437	640	21	)	)	PUNCT
ftr-437	640	22	are	be	AUX
ftr-437	640	23	frequently	frequently	ADV
ftr-437	640	24	used	use	VERB
ftr-437	640	25	by	by	ADP
ftr-437	640	26	dealers	dealer	NOUN
ftr-437	640	27	in	in	ADP
ftr-437	640	28	government	government	NOUN
ftr-437	640	29	securities	security	NOUN
ftr-437	640	30	,	,	PUNCT
ftr-437	640	31	financial	financial	ADJ
ftr-437	640	32	institutions	institution	NOUN
ftr-437	640	33	,	,	PUNCT
ftr-437	640	34	and	and	CCONJ
ftr-437	640	35	others	other	NOUN
ftr-437	640	36	as	as	ADP
ftr-437	640	37	methods	method	NOUN
ftr-437	640	38	for	for	ADP
ftr-437	640	39	temporary	temporary	ADJ
ftr-437	640	40	cash	cash	NOUN
ftr-437	640	41	management	management	NOUN
ftr-437	640	42	,	,	PUNCT
ftr-437	640	43	interest	interest	NOUN
ftr-437	640	44	rate	rate	NOUN
ftr-437	640	45	arbitrage	arbitrage	NOUN
ftr-437	640	46	,	,	PUNCT
ftr-437	640	47	or	or	CCONJ
ftr-437	640	48	the	the	DET
ftr-437	640	49	borrowing	borrowing	NOUN
ftr-437	640	50	of	of	ADP
ftr-437	640	51	securities	security	NOUN
ftr-437	640	52	used	use	VERB
ftr-437	640	53	in	in	ADP
ftr-437	640	54	the	the	DET
ftr-437	640	55	course	course	NOUN
ftr-437	640	56	of	of	ADP
ftr-437	640	57	a	a	DET
ftr-437	640	58	dealer	dealer	NOUN
ftr-437	640	59	’s	’s	PART
ftr-437	640	60	business	business	NOUN
ftr-437	640	61	.	.	PUNCT
ftr-437	641	1	in	in	ADP
ftr-437	641	2	a	a	DET
ftr-437	641	3	repo	repo	NOUN
ftr-437	641	4	transaction	transaction	NOUN
ftr-437	641	5	,	,	PUNCT
ftr-437	641	6	the	the	DET
ftr-437	641	7	first	first	ADJ
ftr-437	641	8	party	party	NOUN
ftr-437	641	9	(	(	PUNCT
ftr-437	641	10	e.g.	e.g.	ADV
ftr-437	641	11	,	,	PUNCT
ftr-437	641	12	a	a	DET
ftr-437	641	13	dealer	dealer	NOUN
ftr-437	641	14	)	)	PUNCT
ftr-437	641	15	sells	sell	VERB
ftr-437	641	16	securities	security	NOUN
ftr-437	641	17	(	(	PUNCT
ftr-437	641	18	generally	generally	ADV
ftr-437	641	19	u.	u.	PROPN
ftr-437	641	20	s.	s.	PROPN
ftr-437	641	21	treasury	treasury	PROPN
ftr-437	641	22	and	and	CCONJ
ftr-437	641	23	federal	federal	ADJ
ftr-437	641	24	agency	agency	NOUN
ftr-437	641	25	securities	security	NOUN
ftr-437	641	26	)	)	PUNCT
ftr-437	641	27	to	to	ADP
ftr-437	641	28	a	a	DET
ftr-437	641	29	second	second	ADJ
ftr-437	641	30	party	party	NOUN
ftr-437	641	31	(	(	PUNCT
ftr-437	641	32	e.g.	e.g.	ADV
ftr-437	641	33	,	,	PUNCT
ftr-437	641	34	a	a	DET
ftr-437	641	35	customer	customer	NOUN
ftr-437	641	36	)	)	PUNCT
ftr-437	641	37	and	and	CCONJ
ftr-437	641	38	simultaneously	simultaneously	ADV
ftr-437	641	39	agrees	agree	VERB
ftr-437	641	40	to	to	PART
ftr-437	641	41	repurchase	repurchase	VERB
ftr-437	641	42	a	a	DET
ftr-437	641	43	like	like	ADJ
ftr-437	641	44	amount	amount	NOUN
ftr-437	641	45	of	of	ADP
ftr-437	641	46	the	the	DET
ftr-437	641	47	same	same	ADJ
ftr-437	641	48	securities	security	NOUN
ftr-437	641	49	at	at	ADP
ftr-437	641	50	a	a	DET
ftr-437	641	51	stated	state	VERB
ftr-437	641	52	price	price	NOUN
ftr-437	641	53	(	(	PUNCT
ftr-437	641	54	generally	generally	ADV
ftr-437	641	55	greater	great	ADJ
ftr-437	641	56	than	than	ADP
ftr-437	641	57	the	the	DET
ftr-437	641	58	original	original	ADJ
ftr-437	641	59	sales	sale	NOUN
ftr-437	641	60	price	price	NOUN
ftr-437	641	61	)	)	PUNCT
ftr-437	641	62	on	on	ADP
ftr-437	641	63	a	a	DET
ftr-437	641	64	fixed	fix	VERB
ftr-437	641	65	,	,	PUNCT
ftr-437	641	66	future	future	ADJ
ftr-437	641	67	date	date	NOUN
ftr-437	641	68	.	.	PUNCT
ftr-437	642	1	repo	repo	ADP
ftr-437	642	2	transactions	transaction	NOUN
ftr-437	642	3	,	,	PUNCT
ftr-437	642	4	from	from	ADP
ftr-437	642	5	the	the	DET
ftr-437	642	6	viewpoint	viewpoint	NOUN
ftr-437	642	7	of	of	ADP
ftr-437	642	8	the	the	DET
ftr-437	642	9	seller	seller	NOUN
ftr-437	642	10	(	(	PUNCT
ftr-437	642	11	such	such	ADJ
ftr-437	642	12	as	as	ADP
ftr-437	642	13	a	a	DET
ftr-437	642	14	dealer	dealer	NOUN
ftr-437	642	15	)	)	PUNCT
ftr-437	642	16	,	,	PUNCT
ftr-437	642	17	provide	provide	VERB
ftr-437	642	18	financing	financing	NOUN
ftr-437	642	19	to	to	PART
ftr-437	642	20	acquire	acquire	VERB
ftr-437	642	21	newly	newly	ADV
ftr-437	642	22	issued	issue	VERB
ftr-437	642	23	government	government	NOUN
ftr-437	642	24	securities	security	NOUN
ftr-437	642	25	or	or	CCONJ
ftr-437	642	26	other	other	ADJ
ftr-437	642	27	portfolio	portfolio	NOUN
ftr-437	642	28	assets	asset	NOUN
ftr-437	642	29	;	;	PUNCT
ftr-437	642	30	from	from	ADP
ftr-437	642	31	the	the	DET
ftr-437	642	32	viewpoint	viewpoint	NOUN
ftr-437	642	33	of	of	ADP
ftr-437	642	34	the	the	DET
ftr-437	642	35	purchaser	purchaser	NOUN
ftr-437	642	36	,	,	PUNCT
ftr-437	642	37	a	a	DET
ftr-437	642	38	repo	repo	NOUN
ftr-437	642	39	transaction	transaction	NOUN
ftr-437	642	40	provides	provide	VERB
ftr-437	642	41	a	a	DET
ftr-437	642	42	means	mean	NOUN
ftr-437	642	43	by	by	ADP
ftr-437	642	44	which	which	PRON
ftr-437	642	45	funds	fund	NOUN
ftr-437	642	46	can	can	AUX
ftr-437	642	47	be	be	AUX
ftr-437	642	48	invested	invest	VERB
ftr-437	642	49	for	for	ADP
ftr-437	642	50	a	a	DET
ftr-437	642	51	desired	desire	VERB
ftr-437	642	52	period	period	NOUN
ftr-437	642	53	while	while	SCONJ
ftr-437	642	54	holding	hold	VERB
ftr-437	642	55	as	as	ADP
ftr-437	642	56	collateral	collateral	NOUN
ftr-437	642	57	a	a	DET
ftr-437	642	58	virtually	virtually	ADV
ftr-437	642	59	risk	risk	NOUN
ftr-437	642	60	-	-	PUNCT
ftr-437	642	61	free	free	ADJ
ftr-437	642	62	asset	asset	NOUN
ftr-437	642	63	in	in	ADP
ftr-437	642	64	the	the	DET
ftr-437	642	65	event	event	NOUN
ftr-437	642	66	the	the	DET
ftr-437	642	67	seller	seller	NOUN
ftr-437	642	68	breaches	breach	VERB
ftr-437	642	69	its	its	PRON
ftr-437	642	70	agreement	agreement	NOUN
ftr-437	642	71	to	to	PART
ftr-437	642	72	repurchase	repurchase	VERB
ftr-437	642	73	.	.	PUNCT
ftr-437	643	1	see	see	VERB
ftr-437	643	2	price	price	NOUN
ftr-437	643	3	v.	v.	ADP
ftr-437	643	4	commissioner	commissioner	NOUN
ftr-437	643	5	,	,	PUNCT
ftr-437	643	6	88	88	NUM
ftr-437	643	7	t.c	t.c	PROPN
ftr-437	643	8	.	.	PROPN
ftr-437	643	9	860	860	NUM
ftr-437	643	10	,	,	PUNCT
ftr-437	643	11	864	864	NUM
ftr-437	643	12	n.	n.	NOUN
ftr-437	643	13	9	9	NUM
ftr-437	643	14	(	(	PUNCT
ftr-437	643	15	1987	1987	NUM
ftr-437	643	16	)	)	PUNCT
ftr-437	643	17	.	.	PUNCT
ftr-437	644	1	i	i	PRON
ftr-437	644	2	d	d	PROPN
ftr-437	644	3	at	at	ADP
ftr-437	644	4	690	690	NUM
ftr-437	644	5	n.	n.	NOUN
ftr-437	644	6	4	4	NUM
ftr-437	644	7	.	.	NOUN
ftr-437	644	8	161	161	NUM
ftr-437	644	9	.	.	PUNCT
ftr-437	645	1	i	i	PRON
ftr-437	645	2	d.	d.	PROPN
ftr-437	645	3	at	at	ADP
ftr-437	645	4	693	693	NUM
ftr-437	645	5	-	-	SYM
ftr-437	645	6	694	694	NUM
ftr-437	645	7	.	.	PUNCT
ftr-437	645	8	162	162	NUM
ftr-437	645	9	.	.	PUNCT
ftr-437	646	1	i	i	PRON
ftr-437	646	2	d.	d.	PROPN
ftr-437	646	3	at	at	ADP
ftr-437	646	4	688	688	NUM
ftr-437	646	5	.	.	PUNCT
ftr-437	647	1	a.	a.	NOUN
ftr-437	647	2	repurchase	repurchase	NOUN
ftr-437	647	3	agreement	agreement	NOUN
ftr-437	647	4	(	(	PUNCT
ftr-437	647	5	repo	repo	NOUN
ftr-437	647	6	)	)	PUNCT
ftr-437	647	7	corporate	corporate	ADJ
ftr-437	647	8	inversion	inversion	NOUN
ftr-437	647	9	in	in	ADP
ftr-437	647	10	the	the	DET
ftr-437	647	11	special	special	ADJ
ftr-437	647	12	purpose	purpose	NOUN
ftr-437	647	13	entity	entity	NOUN
ftr-437	647	14	case	case	NOUN
ftr-437	647	15	of	of	ADP
ftr-437	647	16	salina	salina	PROPN
ftr-437	647	17	partnership	partnership	PROPN
ftr-437	647	18	lp	lp	PROPN
ftr-437	647	19	,	,	PUNCT
ftr-437	647	20	fpl	fpl	NOUN
ftr-437	647	21	group	group	PROPN
ftr-437	647	22	,	,	PUNCT
ftr-437	647	23	inc	inc	PROPN
ftr-437	647	24	.	.	PROPN
ftr-437	648	1	v.	v.	PROPN
ftr-437	648	2	commissioner,159	commissioner,159	PROPN
ftr-437	648	3	the	the	DET
ftr-437	648	4	tax	tax	NOUN
ftr-437	648	5	shelter	shelter	NOUN
ftr-437	648	6	device	device	NOUN
ftr-437	648	7	successfully	successfully	ADV
ftr-437	648	8	employed	employ	VERB
ftr-437	648	9	was	be	AUX
ftr-437	648	10	a	a	DET
ftr-437	648	11	repo	repo	ADJ
ftr-437	648	12	corporate	corporate	ADJ
ftr-437	648	13	inversion.160	inversion.160	NOUN
ftr-437	648	14	this	this	DET
ftr-437	648	15	shelter	shelter	NOUN
ftr-437	648	16	is	be	AUX
ftr-437	648	17	specifically	specifically	ADV
ftr-437	648	18	designed	design	VERB
ftr-437	648	19	to	to	PART
ftr-437	648	20	offset	offset	VERB
ftr-437	648	21	unrelated	unrelated	ADJ
ftr-437	648	22	capital	capital	NOUN
ftr-437	648	23	gains	gain	NOUN
ftr-437	648	24	while	while	SCONJ
ftr-437	648	25	creating	create	VERB
ftr-437	648	26	a	a	DET
ftr-437	648	27	built	build	VERB
ftr-437	648	28	-	-	PUNCT
ftr-437	648	29	in	in	ADP
ftr-437	648	30	loss	loss	NOUN
ftr-437	648	31	on	on	ADP
ftr-437	648	32	the	the	DET
ftr-437	648	33	partnership	partnership	NOUN
ftr-437	648	34	basis.161	basis.161	NOUN
ftr-437	648	35	here	here	ADV
ftr-437	648	36	,	,	PUNCT
ftr-437	648	37	a	a	DET
ftr-437	648	38	large	large	ADJ
ftr-437	648	39	publicly	publicly	ADV
ftr-437	648	40	traded	trade	VERB
ftr-437	648	41	utility	utility	NOUN
ftr-437	648	42	company	company	NOUN
ftr-437	648	43	,	,	PUNCT
ftr-437	648	44	fpl	fpl	NOUN
ftr-437	648	45	,	,	PUNCT
ftr-437	648	46	incurred	incur	VERB
ftr-437	648	47	corporate	corporate	ADJ
ftr-437	648	48	restructuring	restructuring	NOUN
ftr-437	648	49	capital	capital	NOUN
ftr-437	648	50	losses	loss	NOUN
ftr-437	648	51	in	in	ADP
ftr-437	648	52	excess	excess	NOUN
ftr-437	648	53	of	of	ADP
ftr-437	648	54	$	$	SYM
ftr-437	648	55	581	581	NUM
ftr-437	648	56	million	million	NUM
ftr-437	648	57	on	on	ADP
ftr-437	648	58	the	the	DET
ftr-437	648	59	sale	sale	NOUN
ftr-437	648	60	of	of	ADP
ftr-437	648	61	an	an	DET
ftr-437	648	62	unrelated	unrelated	ADJ
ftr-437	648	63	subsidiary.162	subsidiary.162	NOUN
ftr-437	648	64	fpl	fpl	NOUN
ftr-437	648	65	’s	’s	PART
ftr-437	648	66	investment	investment	NOUN
ftr-437	648	67	banker	banker	NOUN
ftr-437	648	68	suggested	suggest	VERB
ftr-437	648	69	a	a	DET
ftr-437	648	70	repo	repo	NOUN
ftr-437	648	71	inversion	inversion	NOUN
ftr-437	648	72	structured	structure	VERB
ftr-437	648	73	as	as	SCONJ
ftr-437	648	74	follows	follow	VERB
ftr-437	648	75	:	:	PUNCT
ftr-437	648	76	•	•	NUM
ftr-437	648	77	fpl	fpl	NOUN
ftr-437	648	78	would	would	AUX
ftr-437	648	79	purchase	purchase	VERB
ftr-437	648	80	a	a	DET
ftr-437	648	81	98	98	NUM
ftr-437	648	82	%	%	NOUN
ftr-437	648	83	limited	limited	ADJ
ftr-437	648	84	partnership	partnership	NOUN
ftr-437	648	85	interest	interest	NOUN
ftr-437	648	86	in	in	ADP
ftr-437	648	87	salina	salina	PROPN
ftr-437	648	88	,	,	PUNCT
ftr-437	648	89	a	a	DET
ftr-437	648	90	domestic	domestic	ADJ
ftr-437	648	91	limited	limited	ADJ
ftr-437	648	92	partnership	partnership	NOUN
ftr-437	648	93	.	.	PUNCT
ftr-437	649	1	•	•	NUM
ftr-437	649	2	a	a	DET
ftr-437	649	3	tax	tax	NOUN
ftr-437	649	4	haven	haven	NOUN
ftr-437	649	5	jurisdiction	jurisdiction	NOUN
ftr-437	649	6	(	(	PUNCT
ftr-437	649	7	netherlands	netherlands	PROPN
ftr-437	649	8	)	)	PUNCT
ftr-437	649	9	would	would	AUX
ftr-437	649	10	be	be	AUX
ftr-437	649	11	the	the	DET
ftr-437	649	12	location	location	NOUN
ftr-437	649	13	of	of	ADP
ftr-437	649	14	the	the	DET
ftr-437	649	15	two	two	NUM
ftr-437	649	16	percent	percent	NOUN
ftr-437	649	17	foreign	foreign	ADJ
ftr-437	649	18	general	general	ADJ
ftr-437	649	19	partner	partner	NOUN
ftr-437	649	20	.	.	PUNCT
ftr-437	650	1	•	•	PROPN
ftr-437	650	2	salina	salina	PROPN
ftr-437	650	3	would	would	AUX
ftr-437	650	4	then	then	ADV
ftr-437	650	5	enter	enter	VERB
ftr-437	650	6	into	into	ADP
ftr-437	650	7	short	short	ADJ
ftr-437	650	8	-	-	PUNCT
ftr-437	650	9	sale	sale	NOUN
ftr-437	650	10	agreements	agreement	NOUN
ftr-437	650	11	for	for	ADP
ftr-437	650	12	u.	u.	PROPN
ftr-437	650	13	s.	s.	PROPN
ftr-437	650	14	securities	securities	PROPN
ftr-437	650	15	where	where	SCONJ
ftr-437	650	16	their	their	PRON
ftr-437	650	17	face	face	NOUN
ftr-437	650	18	exceeded	exceed	VERB
ftr-437	650	19	the	the	DET
ftr-437	650	20	repo	repo	NOUN
ftr-437	650	21	sales	sale	NOUN
ftr-437	650	22	price	price	NOUN
ftr-437	650	23	.	.	PUNCT
ftr-437	651	1	•	•	NUM
ftr-437	651	2	salina	salina	PROPN
ftr-437	651	3	would	would	AUX
ftr-437	651	4	secure	secure	VERB
ftr-437	651	5	the	the	DET
ftr-437	651	6	borrowed	borrow	VERB
ftr-437	651	7	securities	security	NOUN
ftr-437	651	8	by	by	ADP
ftr-437	651	9	an	an	DET
ftr-437	651	10	amount	amount	NOUN
ftr-437	651	11	less	less	ADJ
ftr-437	651	12	than	than	ADP
ftr-437	651	13	their	their	PRON
ftr-437	651	14	face	face	NOUN
ftr-437	651	15	value	value	NOUN
ftr-437	651	16	.	.	PUNCT
ftr-437	652	1	880	880	NUM
ftr-437	652	2	florida	florida	PROPN
ftr-437	652	3	tax	tax	NOUN
ftr-437	652	4	review	review	NOUN
ftr-437	652	5	[	[	X
ftr-437	652	6	vol.5:10	vol.5:10	NOUN
ftr-437	652	7	163	163	NUM
ftr-437	652	8	.	.	PUNCT
ftr-437	653	1	i	i	PRON
ftr-437	653	2	d.	d.	PROPN
ftr-437	653	3	at	at	ADP
ftr-437	653	4	688	688	NUM
ftr-437	653	5	-	-	SYM
ftr-437	653	6	90	90	NUM
ftr-437	653	7	.	.	NOUN
ftr-437	653	8	164	164	NUM
ftr-437	653	9	.	.	PUNCT
ftr-437	654	1	i	i	PRON
ftr-437	654	2	d	d	PROPN
ftr-437	654	3	at	at	ADP
ftr-437	654	4	695	695	NUM
ftr-437	654	5	.	.	PUNCT
ftr-437	655	1	since	since	SCONJ
ftr-437	655	2	the	the	DET
ftr-437	655	3	short	short	ADJ
ftr-437	655	4	sale	sale	NOUN
ftr-437	655	5	constituted	constitute	VERB
ftr-437	655	6	more	more	ADJ
ftr-437	655	7	than	than	ADP
ftr-437	655	8	50	50	NUM
ftr-437	655	9	%	%	NOUN
ftr-437	655	10	of	of	ADP
ftr-437	655	11	the	the	DET
ftr-437	655	12	partnership	partnership	NOUN
ftr-437	655	13	’s	’s	PART
ftr-437	655	14	capital	capital	NOUN
ftr-437	655	15	and	and	CCONJ
ftr-437	655	16	profits	profit	NOUN
ftr-437	655	17	,	,	PUNCT
ftr-437	655	18	it	it	PRON
ftr-437	655	19	is	be	AUX
ftr-437	655	20	a	a	DET
ftr-437	655	21	termination	termination	NOUN
ftr-437	655	22	.	.	PUNCT
ftr-437	656	1	165	165	NUM
ftr-437	656	2	.	.	PUNCT
ftr-437	656	3	see	see	VERB
ftr-437	656	4	irc	irc	PROPN
ftr-437	656	5	§	§	PROPN
ftr-437	656	6	721	721	NUM
ftr-437	656	7	.	.	PUNCT
ftr-437	656	8	166	166	NUM
ftr-437	656	9	.	.	PUNCT
ftr-437	657	1	a	a	DET
ftr-437	657	2	partnership	partnership	NOUN
ftr-437	657	3	has	have	VERB
ftr-437	657	4	technically	technically	ADV
ftr-437	657	5	two	two	NUM
ftr-437	657	6	bases	basis	NOUN
ftr-437	657	7	in	in	ADP
ftr-437	657	8	relation	relation	NOUN
ftr-437	657	9	to	to	ADP
ftr-437	657	10	a	a	DET
ftr-437	657	11	partner	partner	NOUN
ftr-437	657	12	,	,	PUNCT
ftr-437	657	13	i.e.	i.e.	X
ftr-437	657	14	,	,	PUNCT
ftr-437	657	15	the	the	DET
ftr-437	657	16	partner	partner	NOUN
ftr-437	657	17	’s	’s	PART
ftr-437	657	18	basis	basis	NOUN
ftr-437	657	19	in	in	ADP
ftr-437	657	20	the	the	DET
ftr-437	657	21	partnership	partnership	NOUN
ftr-437	657	22	interest	interest	NOUN
ftr-437	657	23	(	(	PUNCT
ftr-437	657	24	outside	outside	ADP
ftr-437	657	25	basis	basis	NOUN
ftr-437	657	26	)	)	PUNCT
ftr-437	657	27	and	and	CCONJ
ftr-437	657	28	the	the	DET
ftr-437	657	29	partnership	partnership	NOUN
ftr-437	657	30	’s	’s	PART
ftr-437	657	31	basis	basis	NOUN
ftr-437	657	32	in	in	ADP
ftr-437	657	33	the	the	DET
ftr-437	657	34	partnership	partnership	NOUN
ftr-437	657	35	property	property	NOUN
ftr-437	657	36	(	(	PUNCT
ftr-437	657	37	inside	inside	ADP
ftr-437	657	38	basis	basis	NOUN
ftr-437	657	39	)	)	PUNCT
ftr-437	657	40	.	.	PUNCT
ftr-437	658	1	see	see	VERB
ftr-437	658	2	irc	irc	PROPN
ftr-437	658	3	§	§	PROPN
ftr-437	658	4	§	§	PROPN
ftr-437	658	5	722	722	NUM
ftr-437	658	6	,	,	PUNCT
ftr-437	658	7	723	723	NUM
ftr-437	658	8	.	.	PUNCT
ftr-437	659	1	see	see	VERB
ftr-437	659	2	also	also	ADV
ftr-437	659	3	1	1	NUM
ftr-437	659	4	william	william	PROPN
ftr-437	659	5	s.	s.	PROPN
ftr-437	659	6	mckee	mckee	PROPN
ftr-437	659	7	et	et	PROPN
ftr-437	659	8	al	al	PROPN
ftr-437	659	9	.	.	PROPN
ftr-437	659	10	,	,	PUNCT
ftr-437	659	11	federal	federal	ADJ
ftr-437	659	12	taxation	taxation	NOUN
ftr-437	659	13	of	of	ADP
ftr-437	659	14	partnerships	partnership	NOUN
ftr-437	659	15	and	and	CCONJ
ftr-437	659	16	partners	partner	NOUN
ftr-437	659	17	6.01	6.01	NUM
ftr-437	659	18	at	at	ADP
ftr-437	659	19	6	6	NUM
ftr-437	659	20	-	-	SYM
ftr-437	659	21	3	3	NUM
ftr-437	659	22	(	(	PUNCT
ftr-437	659	23	warren	warren	PROPN
ftr-437	659	24	,	,	PUNCT
ftr-437	659	25	gorham	gorham	PROPN
ftr-437	659	26	&	&	CCONJ
ftr-437	659	27	lamont	lamont	PROPN
ftr-437	659	28	.	.	PUNCT
ftr-437	660	1	3d	3d	NUM
ftr-437	660	2	ed	ed	NOUN
ftr-437	660	3	.	.	PROPN
ftr-437	660	4	1997	1997	NUM
ftr-437	660	5	)	)	PUNCT
ftr-437	660	6	.	.	PUNCT
ftr-437	661	1	167	167	NUM
ftr-437	661	2	.	.	PUNCT
ftr-437	661	3	salina	salina	PROPN
ftr-437	661	4	,	,	PUNCT
ftr-437	661	5	80	80	NUM
ftr-437	661	6	t.c	t.c	PROPN
ftr-437	661	7	.	.	PROPN
ftr-437	661	8	memo	memo	NOUN
ftr-437	661	9	(	(	PUNCT
ftr-437	661	10	cch	cch	NOUN
ftr-437	661	11	)	)	PUNCT
ftr-437	661	12	at	at	ADP
ftr-437	661	13	692	692	NUM
ftr-437	661	14	.	.	PUNCT
ftr-437	661	15	168	168	NUM
ftr-437	661	16	.	.	PUNCT
ftr-437	662	1	i	i	PRON
ftr-437	662	2	d.	d.	PROPN
ftr-437	662	3	at	at	ADP
ftr-437	662	4	693	693	NUM
ftr-437	662	5	.	.	NOUN
ftr-437	662	6	169	169	NUM
ftr-437	662	7	.	.	PUNCT
ftr-437	663	1	i	i	PRON
ftr-437	663	2	d.	d.	PROPN
ftr-437	663	3	at	at	ADP
ftr-437	663	4	693	693	NUM
ftr-437	663	5	-	-	SYM
ftr-437	663	6	696	696	NUM
ftr-437	663	7	.	.	X
ftr-437	664	1	170	170	NUM
ftr-437	664	2	.	.	PUNCT
ftr-437	665	1	karr	karr	PROPN
ftr-437	665	2	v.	v.	PROPN
ftr-437	665	3	commissioner	commissioner	PROPN
ftr-437	665	4	,	,	PUNCT
ftr-437	665	5	924	924	NUM
ftr-437	665	6	f.2d	f.2d	NOUN
ftr-437	665	7	1018	1018	NUM
ftr-437	665	8	,	,	PUNCT
ftr-437	665	9	1022	1022	NUM
ftr-437	665	10	-	-	SYM
ftr-437	665	11	1023	1023	NUM
ftr-437	665	12	(	(	PUNCT
ftr-437	665	13	11th	11th	ADJ
ftr-437	665	14	cir	cir	NOUN
ftr-437	665	15	.	.	PROPN
ftr-437	665	16	1991	1991	NUM
ftr-437	665	17	)	)	PUNCT
ftr-437	665	18	.	.	PUNCT
ftr-437	666	1	171	171	NUM
ftr-437	666	2	.	.	PUNCT
ftr-437	667	1	salina	salina	PROPN
ftr-437	667	2	,	,	PUNCT
ftr-437	667	3	80	80	NUM
ftr-437	667	4	t.c	t.c	PROPN
ftr-437	667	5	.	.	PROPN
ftr-437	667	6	memo	memo	NOUN
ftr-437	667	7	(	(	PUNCT
ftr-437	667	8	cch	cch	NOUN
ftr-437	667	9	)	)	PUNCT
ftr-437	667	10	at	at	ADP
ftr-437	667	11	695	695	NUM
ftr-437	667	12	.	.	PUNCT
ftr-437	667	13	•	•	NUM
ftr-437	667	14	between	between	ADP
ftr-437	667	15	the	the	DET
ftr-437	667	16	borrowing	borrowing	NOUN
ftr-437	667	17	date	date	NOUN
ftr-437	667	18	and	and	CCONJ
ftr-437	667	19	the	the	DET
ftr-437	667	20	repo	repo	NOUN
ftr-437	667	21	option	option	NOUN
ftr-437	667	22	date	date	NOUN
ftr-437	667	23	,	,	PUNCT
ftr-437	667	24	salina	salina	PROPN
ftr-437	667	25	would	would	AUX
ftr-437	667	26	then	then	ADV
ftr-437	667	27	purchase	purchase	VERB
ftr-437	667	28	the	the	DET
ftr-437	667	29	securities	security	NOUN
ftr-437	667	30	from	from	ADP
ftr-437	667	31	a	a	DET
ftr-437	667	32	third	third	ADJ
ftr-437	667	33	party	party	NOUN
ftr-437	667	34	at	at	ADP
ftr-437	667	35	a	a	DET
ftr-437	667	36	lower	low	ADJ
ftr-437	667	37	price	price	NOUN
ftr-437	667	38	,	,	PUNCT
ftr-437	667	39	and	and	CCONJ
ftr-437	667	40	•	•	ADP
ftr-437	667	41	at	at	ADP
ftr-437	667	42	the	the	DET
ftr-437	667	43	repo	repo	NOUN
ftr-437	667	44	date	date	NOUN
ftr-437	667	45	,	,	PUNCT
ftr-437	667	46	when	when	SCONJ
ftr-437	667	47	the	the	DET
ftr-437	667	48	short	short	ADJ
ftr-437	667	49	-	-	PUNCT
ftr-437	667	50	sale	sale	NOUN
ftr-437	667	51	is	be	AUX
ftr-437	667	52	closed	close	VERB
ftr-437	667	53	,	,	PUNCT
ftr-437	667	54	salina	salina	PROPN
ftr-437	667	55	would	would	AUX
ftr-437	667	56	realize	realize	VERB
ftr-437	667	57	a	a	DET
ftr-437	667	58	short	short	ADJ
ftr-437	667	59	-	-	PUNCT
ftr-437	667	60	term	term	NOUN
ftr-437	667	61	capital	capital	NOUN
ftr-437	667	62	gain.163	gain.163	VERB
ftr-437	667	63	under	under	ADP
ftr-437	667	64	partnership	partnership	NOUN
ftr-437	667	65	tax	tax	NOUN
ftr-437	667	66	rules	rule	NOUN
ftr-437	667	67	,	,	PUNCT
ftr-437	667	68	the	the	DET
ftr-437	667	69	short	short	ADJ
ftr-437	667	70	rule	rule	NOUN
ftr-437	667	71	is	be	AUX
ftr-437	667	72	treated	treat	VERB
ftr-437	667	73	as	as	ADP
ftr-437	667	74	a	a	DET
ftr-437	667	75	technical	technical	ADJ
ftr-437	667	76	termination	termination	NOUN
ftr-437	667	77	of	of	ADP
ftr-437	667	78	the	the	DET
ftr-437	667	79	partnership.164	partnership.164	NOUN
ftr-437	667	80	but	but	CCONJ
ftr-437	667	81	since	since	SCONJ
ftr-437	667	82	the	the	DET
ftr-437	667	83	legal	legal	ADJ
ftr-437	667	84	life	life	NOUN
ftr-437	667	85	of	of	ADP
ftr-437	667	86	the	the	DET
ftr-437	667	87	partnership	partnership	NOUN
ftr-437	667	88	continues	continue	VERB
ftr-437	667	89	,	,	PUNCT
ftr-437	667	90	it	it	PRON
ftr-437	667	91	is	be	AUX
ftr-437	667	92	treated	treat	VERB
ftr-437	667	93	as	as	ADP
ftr-437	667	94	a	a	DET
ftr-437	667	95	constructive	constructive	ADJ
ftr-437	667	96	capital	capital	NOUN
ftr-437	667	97	contribution	contribution	NOUN
ftr-437	667	98	to	to	ADP
ftr-437	667	99	the	the	DET
ftr-437	667	100	partnership	partnership	NOUN
ftr-437	667	101	by	by	ADP
ftr-437	667	102	the	the	DET
ftr-437	667	103	respective	respective	ADJ
ftr-437	667	104	partners.165	partners.165	PROPN
ftr-437	667	105	now	now	ADV
ftr-437	667	106	the	the	DET
ftr-437	667	107	partner	partner	NOUN
ftr-437	667	108	’s	’s	NOUN
ftr-437	667	109	outside	outside	ADV
ftr-437	667	110	basis166	basis166	PROPN
ftr-437	667	111	reflects	reflect	VERB
ftr-437	667	112	this	this	DET
ftr-437	667	113	increase	increase	NOUN
ftr-437	667	114	and	and	CCONJ
ftr-437	667	115	the	the	DET
ftr-437	667	116	u.	u.	PROPN
ftr-437	667	117	s.	s.	PROPN
ftr-437	667	118	partner	partner	PROPN
ftr-437	667	119	(	(	PUNCT
ftr-437	667	120	fpl	fpl	NOUN
ftr-437	667	121	)	)	PUNCT
ftr-437	667	122	simply	simply	ADV
ftr-437	667	123	takes	take	VERB
ftr-437	667	124	its	its	PRON
ftr-437	667	125	distributive	distributive	ADJ
ftr-437	667	126	share	share	NOUN
ftr-437	667	127	of	of	ADP
ftr-437	667	128	the	the	DET
ftr-437	667	129	shortterm	shortterm	PROPN
ftr-437	667	130	capital	capital	NOUN
ftr-437	667	131	gain	gain	NOUN
ftr-437	667	132	(	(	PUNCT
ftr-437	667	133	ordinary	ordinary	ADJ
ftr-437	667	134	income	income	NOUN
ftr-437	667	135	)	)	PUNCT
ftr-437	667	136	of	of	ADP
ftr-437	667	137	salina	salina	PROPN
ftr-437	667	138	amounting	amount	VERB
ftr-437	667	139	to	to	ADP
ftr-437	667	140	over	over	ADP
ftr-437	667	141	$	$	SYM
ftr-437	667	142	344	344	NUM
ftr-437	667	143	million	million	NUM
ftr-437	667	144	,	,	PUNCT
ftr-437	667	145	which	which	PRON
ftr-437	667	146	it	it	PRON
ftr-437	667	147	then	then	ADV
ftr-437	667	148	offsets	offset	VERB
ftr-437	667	149	against	against	ADP
ftr-437	667	150	losses	loss	NOUN
ftr-437	667	151	carried	carry	VERB
ftr-437	667	152	over	over	ADP
ftr-437	667	153	from	from	ADP
ftr-437	667	154	prior	prior	ADJ
ftr-437	667	155	years.167	years.167	NOUN
ftr-437	667	156	the	the	DET
ftr-437	667	157	irs	irs	PROPN
ftr-437	667	158	challenged	challenge	VERB
ftr-437	667	159	the	the	DET
ftr-437	667	160	$	$	SYM
ftr-437	667	161	344	344	NUM
ftr-437	667	162	million	million	NUM
ftr-437	667	163	short	short	ADJ
ftr-437	667	164	-	-	PUNCT
ftr-437	667	165	term	term	NOUN
ftr-437	667	166	gain	gain	NOUN
ftr-437	667	167	for	for	ADP
ftr-437	667	168	the	the	DET
ftr-437	667	169	taxable	taxable	ADJ
ftr-437	667	170	year	year	NOUN
ftr-437	667	171	ending	end	VERB
ftr-437	667	172	in	in	ADP
ftr-437	667	173	1992	1992	NUM
ftr-437	667	174	contending	contend	VERB
ftr-437	667	175	that	that	SCONJ
ftr-437	667	176	the	the	DET
ftr-437	667	177	salina	salina	PROPN
ftr-437	667	178	entity	entity	NOUN
ftr-437	667	179	was	be	AUX
ftr-437	667	180	a	a	DET
ftr-437	667	181	mere	mere	ADJ
ftr-437	667	182	sham	sham	NOUN
ftr-437	667	183	and	and	CCONJ
ftr-437	667	184	the	the	DET
ftr-437	667	185	outside	outside	ADJ
ftr-437	667	186	basis	basis	NOUN
ftr-437	667	187	of	of	ADP
ftr-437	667	188	the	the	DET
ftr-437	667	189	partner	partner	NOUN
ftr-437	667	190	was	be	AUX
ftr-437	667	191	improperly	improperly	ADV
ftr-437	667	192	computed.168	computed.168	VERB
ftr-437	667	193	the	the	DET
ftr-437	667	194	issue	issue	NOUN
ftr-437	667	195	before	before	SCONJ
ftr-437	667	196	the	the	DET
ftr-437	667	197	tax	tax	NOUN
ftr-437	667	198	court	court	NOUN
ftr-437	667	199	was	be	AUX
ftr-437	667	200	twofold	twofold	ADV
ftr-437	667	201	:	:	PUNCT
ftr-437	667	202	whether	whether	SCONJ
ftr-437	667	203	the	the	DET
ftr-437	667	204	special	special	ADJ
ftr-437	667	205	purpose	purpose	NOUN
ftr-437	667	206	entity	entity	NOUN
ftr-437	667	207	,	,	PUNCT
ftr-437	667	208	the	the	DET
ftr-437	667	209	salina	salina	PROPN
ftr-437	667	210	partnership	partnership	PROPN
ftr-437	667	211	,	,	PUNCT
ftr-437	667	212	was	be	AUX
ftr-437	667	213	a	a	DET
ftr-437	667	214	mere	mere	ADJ
ftr-437	667	215	sham	sham	NOUN
ftr-437	667	216	and	and	CCONJ
ftr-437	667	217	whether	whether	SCONJ
ftr-437	667	218	its	its	PRON
ftr-437	667	219	short	short	ADJ
ftr-437	667	220	sales	sale	NOUN
ftr-437	667	221	of	of	ADP
ftr-437	667	222	partnership	partnership	NOUN
ftr-437	667	223	investments	investment	NOUN
ftr-437	667	224	that	that	PRON
ftr-437	667	225	gave	give	VERB
ftr-437	667	226	rise	rise	NOUN
ftr-437	667	227	to	to	ADP
ftr-437	667	228	the	the	DET
ftr-437	667	229	substantial	substantial	ADJ
ftr-437	667	230	outside	outside	ADJ
ftr-437	667	231	basis	basis	NOUN
ftr-437	667	232	of	of	ADP
ftr-437	667	233	fpl	fpl	NOUN
ftr-437	667	234	proved	prove	VERB
ftr-437	667	235	in	in	ADP
ftr-437	667	236	error.169	error.169	PROPN
ftr-437	667	237	under	under	ADP
ftr-437	667	238	the	the	DET
ftr-437	667	239	sham	sham	ADJ
ftr-437	667	240	transaction	transaction	NOUN
ftr-437	667	241	doctrine	doctrine	NOUN
ftr-437	667	242	,	,	PUNCT
ftr-437	667	243	a	a	DET
ftr-437	667	244	transaction	transaction	NOUN
ftr-437	667	245	albeit	albeit	SCONJ
ftr-437	667	246	proper	proper	ADJ
ftr-437	667	247	in	in	ADP
ftr-437	667	248	form	form	NOUN
ftr-437	667	249	,	,	PUNCT
ftr-437	667	250	may	may	AUX
ftr-437	667	251	lack	lack	VERB
ftr-437	667	252	economic	economic	ADJ
ftr-437	667	253	substance.170	substance.170	NOUN
ftr-437	667	254	application	application	NOUN
ftr-437	667	255	of	of	ADP
ftr-437	667	256	the	the	DET
ftr-437	667	257	more	more	ADV
ftr-437	667	258	likely	likely	ADJ
ftr-437	667	259	than	than	ADP
ftr-437	667	260	not	not	PART
ftr-437	667	261	standard	standard	ADJ
ftr-437	667	262	,	,	PUNCT
ftr-437	667	263	substantial	substantial	ADJ
ftr-437	667	264	authority	authority	NOUN
ftr-437	667	265	standard	standard	NOUN
ftr-437	667	266	or	or	CCONJ
ftr-437	667	267	even	even	ADV
ftr-437	667	268	the	the	DET
ftr-437	667	269	realistic	realistic	ADJ
ftr-437	667	270	possibility	possibility	NOUN
ftr-437	667	271	standard	standard	NOUN
ftr-437	667	272	would	would	AUX
ftr-437	667	273	all	all	ADV
ftr-437	667	274	necessitate	necessitate	VERB
ftr-437	667	275	a	a	DET
ftr-437	667	276	finding	finding	NOUN
ftr-437	667	277	of	of	ADP
ftr-437	667	278	a	a	DET
ftr-437	667	279	non	non	X
ftr-437	667	280	sham	sham	ADJ
ftr-437	667	281	transaction	transaction	NOUN
ftr-437	667	282	in	in	ADP
ftr-437	667	283	a	a	DET
ftr-437	667	284	tax	tax	NOUN
ftr-437	667	285	shelter	shelter	NOUN
ftr-437	667	286	case	case	NOUN
ftr-437	667	287	.	.	PUNCT
ftr-437	668	1	in	in	ADP
ftr-437	668	2	that	that	DET
ftr-437	668	3	regard	regard	NOUN
ftr-437	668	4	,	,	PUNCT
ftr-437	668	5	the	the	DET
ftr-437	668	6	tax	tax	NOUN
ftr-437	668	7	court	court	NOUN
ftr-437	668	8	had	have	VERB
ftr-437	668	9	no	no	DET
ftr-437	668	10	difficulty	difficulty	NOUN
ftr-437	668	11	in	in	ADP
ftr-437	668	12	finding	find	VERB
ftr-437	668	13	precisely	precisely	ADV
ftr-437	668	14	that	that	DET
ftr-437	668	15	result.171	result.171	VERB
ftr-437	668	16	considering	consider	VERB
ftr-437	668	17	all	all	DET
ftr-437	668	18	the	the	DET
ftr-437	668	19	facts	fact	NOUN
ftr-437	668	20	and	and	CCONJ
ftr-437	668	21	circumstances	circumstance	NOUN
ftr-437	668	22	,	,	PUNCT
ftr-437	668	23	we	we	PRON
ftr-437	668	24	conclude	conclude	VERB
ftr-437	668	25	that	that	SCONJ
ftr-437	668	26	fpl	fpl	NOUN
ftr-437	668	27	entered	enter	VERB
ftr-437	668	28	into	into	ADP
ftr-437	668	29	the	the	DET
ftr-437	668	30	salina	salina	PROPN
ftr-437	668	31	transaction	transaction	PROPN
ftr-437	668	32	to	to	PART
ftr-437	668	33	achieve	achieve	VERB
ftr-437	668	34	a	a	DET
ftr-437	668	35	valid	valid	ADJ
ftr-437	668	36	business	business	NOUN
ftr-437	668	37	purpose	purpose	NOUN
ftr-437	668	38	independent	independent	ADJ
ftr-437	668	39	of	of	ADP
ftr-437	668	40	tax	tax	NOUN
ftr-437	668	41	benefits	benefit	NOUN
ftr-437	668	42	.	.	PUNCT
ftr-437	669	1	the	the	DET
ftr-437	669	2	record	record	NOUN
ftr-437	669	3	2002	2002	NUM
ftr-437	669	4	]	]	PUNCT
ftr-437	669	5	watchdogs	watchdog	NOUN
ftr-437	669	6	that	that	PRON
ftr-437	669	7	failed	fail	VERB
ftr-437	669	8	to	to	PART
ftr-437	669	9	bark	bark	VERB
ftr-437	669	10	881	881	NUM
ftr-437	669	11	172	172	NUM
ftr-437	669	12	.	.	PUNCT
ftr-437	670	1	i	i	PRON
ftr-437	670	2	d.	d.	PROPN
ftr-437	670	3	173	173	NUM
ftr-437	670	4	.	.	PUNCT
ftr-437	671	1	i	i	PRON
ftr-437	671	2	d.	d.	PROPN
ftr-437	671	3	at	at	ADP
ftr-437	671	4	700	700	NUM
ftr-437	671	5	.	.	PUNCT
ftr-437	671	6	174	174	NUM
ftr-437	671	7	.	.	PUNCT
ftr-437	672	1	i	i	PRON
ftr-437	672	2	d.	d.	PROPN
ftr-437	672	3	at	at	ADP
ftr-437	672	4	696	696	NUM
ftr-437	672	5	.	.	PUNCT
ftr-437	673	1	175	175	NUM
ftr-437	673	2	.	.	PUNCT
ftr-437	674	1	i	i	PRON
ftr-437	674	2	d.	d.	PROPN
ftr-437	674	3	at	at	ADP
ftr-437	674	4	700	700	NUM
ftr-437	674	5	.	.	PUNCT
ftr-437	674	6	176	176	NUM
ftr-437	674	7	.	.	PUNCT
ftr-437	675	1	i	i	PRON
ftr-437	675	2	d.	d.	PROPN
ftr-437	675	3	177	177	NUM
ftr-437	675	4	.	.	PUNCT
ftr-437	676	1	i	i	PRON
ftr-437	676	2	d.	d.	PROPN
ftr-437	676	3	at	at	ADP
ftr-437	676	4	695	695	NUM
ftr-437	676	5	.	.	PUNCT
ftr-437	677	1	of	of	ADV
ftr-437	677	2	course	course	ADV
ftr-437	677	3	once	once	ADV
ftr-437	677	4	the	the	DET
ftr-437	677	5	more	more	ADV
ftr-437	677	6	likely	likely	ADJ
ftr-437	677	7	than	than	ADP
ftr-437	677	8	not	not	PART
ftr-437	677	9	standard	standard	NOUN
ftr-437	677	10	is	be	AUX
ftr-437	677	11	satisfied	satisfied	ADJ
ftr-437	677	12	,	,	PUNCT
ftr-437	677	13	it	it	PRON
ftr-437	677	14	trumps	trump	VERB
ftr-437	677	15	the	the	DET
ftr-437	677	16	realistic	realistic	ADJ
ftr-437	677	17	possibility	possibility	NOUN
ftr-437	677	18	standard	standard	NOUN
ftr-437	677	19	.	.	PUNCT
ftr-437	678	1	compare	compare	VERB
ftr-437	678	2	regs	reg	NOUN
ftr-437	678	3	.	.	PUNCT
ftr-437	679	1	§	§	PROPN
ftr-437	679	2	1.6662	1.6662	NUM
ftr-437	679	3	-	-	SYM
ftr-437	679	4	4(d	4(d	NUM
ftr-437	679	5	)	)	PUNCT
ftr-437	679	6	with	with	ADP
ftr-437	679	7	circular	circular	ADJ
ftr-437	679	8	230	230	NUM
ftr-437	679	9	at	at	ADP
ftr-437	679	10	§	§	PROPN
ftr-437	679	11	10.34	10.34	NUM
ftr-437	679	12	.	.	PUNCT
ftr-437	679	13	178	178	NUM
ftr-437	679	14	.	.	PUNCT
ftr-437	680	1	i	i	PRON
ftr-437	680	2	d.	d.	PROPN
ftr-437	680	3	at	at	ADP
ftr-437	680	4	694	694	NUM
ftr-437	680	5	.	.	PUNCT
ftr-437	681	1	179	179	NUM
ftr-437	681	2	.	.	PUNCT
ftr-437	682	1	i	i	PRON
ftr-437	682	2	d.	d.	PROPN
ftr-437	682	3	180	180	NUM
ftr-437	682	4	.	.	PUNCT
ftr-437	682	5	167	167	NUM
ftr-437	682	6	f.supp	f.supp	PROPN
ftr-437	682	7	.	.	PUNCT
ftr-437	683	1	2d	2d	PROPN
ftr-437	683	2	298	298	NUM
ftr-437	683	3	(	(	PUNCT
ftr-437	683	4	d.c	d.c	PROPN
ftr-437	683	5	.	.	PROPN
ftr-437	683	6	cir	cir	PROPN
ftr-437	683	7	.	.	PROPN
ftr-437	683	8	2001	2001	NUM
ftr-437	683	9	)	)	PUNCT
ftr-437	683	10	.	.	PUNCT
ftr-437	683	11	demonstrates	demonstrate	VERB
ftr-437	683	12	that	that	SCONJ
ftr-437	683	13	fpl	fpl	NOUN
ftr-437	683	14	entered	enter	VERB
ftr-437	683	15	into	into	ADP
ftr-437	683	16	the	the	DET
ftr-437	683	17	salina	salina	PROPN
ftr-437	683	18	partnership	partnership	PROPN
ftr-437	683	19	for	for	ADP
ftr-437	683	20	the	the	DET
ftr-437	683	21	primary	primary	ADJ
ftr-437	683	22	purpose	purpose	NOUN
ftr-437	683	23	of	of	ADP
ftr-437	683	24	enhancing	enhance	VERB
ftr-437	683	25	the	the	DET
ftr-437	683	26	return	return	NOUN
ftr-437	683	27	on	on	ADP
ftr-437	683	28	its	its	PRON
ftr-437	683	29	short	short	ADJ
ftr-437	683	30	-	-	PUNCT
ftr-437	683	31	term	term	NOUN
ftr-437	683	32	investments	investment	NOUN
ftr-437	683	33	.	.	PUNCT
ftr-437	684	1	each	each	PRON
ftr-437	684	2	of	of	ADP
ftr-437	684	3	fpl	fpl	NOUN
ftr-437	684	4	’s	’s	PART
ftr-437	684	5	representatives	representative	NOUN
ftr-437	684	6	testified	testify	VERB
ftr-437	684	7	convincingly	convincingly	ADV
ftr-437	684	8	on	on	ADP
ftr-437	684	9	this	this	DET
ftr-437	684	10	point	point	NOUN
ftr-437	684	11	.	.	PUNCT
ftr-437	685	1	moreover	moreover	ADV
ftr-437	685	2	,	,	PUNCT
ftr-437	685	3	their	their	PRON
ftr-437	685	4	testimony	testimony	NOUN
ftr-437	685	5	was	be	AUX
ftr-437	685	6	bolstered	bolster	VERB
ftr-437	685	7	by	by	ADP
ftr-437	685	8	their	their	PRON
ftr-437	685	9	detailed	detailed	ADJ
ftr-437	685	10	review	review	NOUN
ftr-437	685	11	and	and	CCONJ
ftr-437	685	12	consideration	consideration	NOUN
ftr-437	685	13	of	of	ADP
ftr-437	685	14	the	the	DET
ftr-437	685	15	proposed	propose	VERB
ftr-437	685	16	investment	investment	NOUN
ftr-437	685	17	and	and	CCONJ
ftr-437	685	18	the	the	DET
ftr-437	685	19	minutes	minute	NOUN
ftr-437	685	20	of	of	ADP
ftr-437	685	21	the	the	DET
ftr-437	685	22	board	board	NOUN
ftr-437	685	23	of	of	ADP
ftr-437	685	24	director	director	NOUN
ftr-437	685	25	’s	’s	PART
ftr-437	685	26	meeting	meeting	NOUN
ftr-437	685	27	approving	approve	VERB
ftr-437	685	28	the	the	DET
ftr-437	685	29	investment.172	investment.172	NOUN
ftr-437	685	30	the	the	DET
ftr-437	685	31	court	court	NOUN
ftr-437	685	32	then	then	ADV
ftr-437	685	33	disposed	dispose	VERB
ftr-437	685	34	of	of	ADP
ftr-437	685	35	the	the	DET
ftr-437	685	36	short	short	ADJ
ftr-437	685	37	sales	sale	NOUN
ftr-437	685	38	of	of	ADP
ftr-437	685	39	the	the	DET
ftr-437	685	40	partnership	partnership	NOUN
ftr-437	685	41	investments	investment	NOUN
ftr-437	685	42	as	as	ADP
ftr-437	685	43	being	be	AUX
ftr-437	685	44	allowable	allowable	ADJ
ftr-437	685	45	under	under	ADP
ftr-437	685	46	irc	irc	PROPN
ftr-437	685	47	section	section	NOUN
ftr-437	685	48	752.173	752.173	NUM
ftr-437	685	49	that	that	DET
ftr-437	685	50	section	section	NOUN
ftr-437	685	51	allows	allow	VERB
ftr-437	685	52	for	for	ADP
ftr-437	685	53	an	an	DET
ftr-437	685	54	increase	increase	NOUN
ftr-437	685	55	in	in	ADP
ftr-437	685	56	the	the	DET
ftr-437	685	57	outside	outside	ADJ
ftr-437	685	58	basis	basis	NOUN
ftr-437	685	59	when	when	SCONJ
ftr-437	685	60	liabilities	liability	NOUN
ftr-437	685	61	are	be	AUX
ftr-437	685	62	assumed.174	assumed.174	NUM
ftr-437	685	63	since	since	SCONJ
ftr-437	685	64	the	the	DET
ftr-437	685	65	investments	investment	NOUN
ftr-437	685	66	by	by	ADP
ftr-437	685	67	the	the	DET
ftr-437	685	68	partnership	partnership	NOUN
ftr-437	685	69	were	be	AUX
ftr-437	685	70	legitimate	legitimate	ADJ
ftr-437	685	71	liabilities	liability	NOUN
ftr-437	685	72	pursuant	pursuant	ADJ
ftr-437	685	73	to	to	ADP
ftr-437	685	74	section	section	NOUN
ftr-437	685	75	752(a	752(a	PROPN
ftr-437	685	76	)	)	PUNCT
ftr-437	685	77	,	,	PUNCT
ftr-437	685	78	despite	despite	SCONJ
ftr-437	685	79	its	its	PRON
ftr-437	685	80	highly	highly	ADV
ftr-437	685	81	technical	technical	ADJ
ftr-437	685	82	nature	nature	NOUN
ftr-437	685	83	as	as	ADP
ftr-437	685	84	a	a	DET
ftr-437	685	85	repurchase	repurchase	NOUN
ftr-437	685	86	agreement	agreement	NOUN
ftr-437	685	87	(	(	PUNCT
ftr-437	685	88	repo	repo	NOUN
ftr-437	685	89	)	)	PUNCT
ftr-437	685	90	corporate	corporate	ADJ
ftr-437	685	91	inversion	inversion	NOUN
ftr-437	685	92	tax	tax	NOUN
ftr-437	685	93	shelter	shelter	NOUN
ftr-437	685	94	,	,	PUNCT
ftr-437	685	95	the	the	DET
ftr-437	685	96	transaction	transaction	NOUN
ftr-437	685	97	is	be	AUX
ftr-437	685	98	permissible	permissible	ADJ
ftr-437	685	99	for	for	ADP
ftr-437	685	100	tax	tax	NOUN
ftr-437	685	101	purposes.175	purposes.175	NOUN
ftr-437	685	102	this	this	DET
ftr-437	685	103	tax	tax	NOUN
ftr-437	685	104	shelter	shelter	NOUN
ftr-437	685	105	device	device	NOUN
ftr-437	685	106	,	,	PUNCT
ftr-437	685	107	the	the	DET
ftr-437	685	108	repo	repo	ADJ
ftr-437	685	109	corporate	corporate	ADJ
ftr-437	685	110	inversion	inversion	NOUN
ftr-437	685	111	tax	tax	NOUN
ftr-437	685	112	shelter	shelter	NOUN
ftr-437	685	113	,	,	PUNCT
ftr-437	685	114	generally	generally	ADV
ftr-437	685	115	will	will	AUX
ftr-437	685	116	be	be	AUX
ftr-437	685	117	sustained	sustain	VERB
ftr-437	685	118	as	as	ADP
ftr-437	685	119	a	a	DET
ftr-437	685	120	planning	planning	NOUN
ftr-437	685	121	arrangement.176	arrangement.176	NOUN
ftr-437	685	122	it	it	PRON
ftr-437	685	123	satisfies	satisfy	VERB
ftr-437	685	124	the	the	DET
ftr-437	685	125	more	more	ADV
ftr-437	685	126	likely	likely	ADJ
ftr-437	685	127	than	than	ADP
ftr-437	685	128	not	not	PART
ftr-437	685	129	standard	standard	ADJ
ftr-437	685	130	and	and	CCONJ
ftr-437	685	131	realistic	realistic	ADJ
ftr-437	685	132	possibility	possibility	NOUN
ftr-437	685	133	standard	standard	NOUN
ftr-437	685	134	provided	provide	VERB
ftr-437	685	135	,	,	PUNCT
ftr-437	685	136	taxpayer	taxpayer	NOUN
ftr-437	685	137	did	do	AUX
ftr-437	685	138	not	not	PART
ftr-437	685	139	intend	intend	VERB
ftr-437	685	140	,	,	PUNCT
ftr-437	685	141	as	as	ADP
ftr-437	685	142	here	here	ADV
ftr-437	685	143	,	,	PUNCT
ftr-437	685	144	to	to	PART
ftr-437	685	145	create	create	VERB
ftr-437	685	146	a	a	DET
ftr-437	685	147	sham.177	sham.177	NOUN
ftr-437	685	148	rather	rather	ADV
ftr-437	685	149	,	,	PUNCT
ftr-437	685	150	this	this	DET
ftr-437	685	151	case	case	NOUN
ftr-437	685	152	points	point	VERB
ftr-437	685	153	to	to	ADP
ftr-437	685	154	a	a	DET
ftr-437	685	155	legitimate	legitimate	ADJ
ftr-437	685	156	economic	economic	ADJ
ftr-437	685	157	transaction	transaction	NOUN
ftr-437	685	158	designed	design	VERB
ftr-437	685	159	by	by	ADP
ftr-437	685	160	taxpayer	taxpayer	PROPN
ftr-437	685	161	’s	’s	PART
ftr-437	685	162	investment	investment	NOUN
ftr-437	685	163	banker	banker	NOUN
ftr-437	685	164	and	and	CCONJ
ftr-437	685	165	operated	operate	VERB
ftr-437	685	166	as	as	ADP
ftr-437	685	167	an	an	DET
ftr-437	685	168	investment	investment	NOUN
ftr-437	685	169	vehicle	vehicle	NOUN
ftr-437	685	170	until	until	SCONJ
ftr-437	685	171	its	its	PRON
ftr-437	685	172	termination.178	termination.178	PROPN
ftr-437	685	173	thus	thus	ADV
ftr-437	685	174	,	,	PUNCT
ftr-437	685	175	a	a	DET
ftr-437	685	176	cogent	cogent	NOUN
ftr-437	685	177	business	business	NOUN
ftr-437	685	178	purpose	purpose	NOUN
ftr-437	685	179	must	must	AUX
ftr-437	685	180	be	be	AUX
ftr-437	685	181	evident	evident	ADJ
ftr-437	685	182	for	for	ADP
ftr-437	685	183	its	its	PRON
ftr-437	685	184	success.179	success.179	PROPN
ftr-437	685	185	b.	b.	PROPN
ftr-437	685	186	contingent	contingent	PROPN
ftr-437	685	187	installment	installment	NOUN
ftr-437	685	188	sale	sale	NOUN
ftr-437	685	189	notes	note	VERB
ftr-437	685	190	boca	boca	PROPN
ftr-437	685	191	investerings	investering	VERB
ftr-437	685	192	partnership	partnership	PROPN
ftr-437	685	193	v.	v.	PROPN
ftr-437	685	194	united	united	PROPN
ftr-437	685	195	states180	states180	PROPN
ftr-437	685	196	was	be	AUX
ftr-437	685	197	yet	yet	ADV
ftr-437	685	198	another	another	DET
ftr-437	685	199	unique	unique	ADJ
ftr-437	685	200	form	form	NOUN
ftr-437	685	201	of	of	ADP
ftr-437	685	202	tax	tax	NOUN
ftr-437	685	203	shelter	shelter	NOUN
ftr-437	685	204	.	.	PUNCT
ftr-437	686	1	this	this	DET
ftr-437	686	2	shelter	shelter	NOUN
ftr-437	686	3	’s	’s	PART
ftr-437	686	4	construct	construct	NOUN
ftr-437	686	5	was	be	AUX
ftr-437	686	6	clearly	clearly	ADV
ftr-437	686	7	identified	identify	VERB
ftr-437	686	8	by	by	ADP
ftr-437	686	9	the	the	DET
ftr-437	686	10	district	district	NOUN
ftr-437	686	11	court	court	NOUN
ftr-437	686	12	:	:	PUNCT
ftr-437	686	13	the	the	DET
ftr-437	686	14	seven	seven	NUM
ftr-437	686	15	proposed	propose	VERB
ftr-437	686	16	steps	step	NOUN
ftr-437	686	17	are	be	AUX
ftr-437	686	18	generally	generally	ADV
ftr-437	686	19	the	the	DET
ftr-437	686	20	same	same	ADJ
ftr-437	686	21	,	,	PUNCT
ftr-437	686	22	and	and	CCONJ
ftr-437	686	23	are	be	AUX
ftr-437	686	24	summarized	summarize	VERB
ftr-437	686	25	as	as	SCONJ
ftr-437	686	26	follows	follow	VERB
ftr-437	686	27	:	:	PUNCT
ftr-437	686	28	(	(	PUNCT
ftr-437	686	29	1	1	X
ftr-437	686	30	)	)	PUNCT
ftr-437	686	31	partnership	partnership	NOUN
ftr-437	686	32	is	be	AUX
ftr-437	686	33	formed	form	VERB
ftr-437	686	34	among	among	ADP
ftr-437	686	35	a	a	DET
ftr-437	686	36	united	united	PROPN
ftr-437	686	37	states	states	PROPN
ftr-437	686	38	company	company	NOUN
ftr-437	686	39	,	,	PUNCT
ftr-437	686	40	a	a	DET
ftr-437	686	41	subsidiary	subsidiary	NOUN
ftr-437	686	42	of	of	ADP
ftr-437	686	43	that	that	DET
ftr-437	686	44	united	united	PROPN
ftr-437	686	45	states	states	PROPN
ftr-437	686	46	company	company	PROPN
ftr-437	686	47	(	(	PUNCT
ftr-437	686	48	which	which	PRON
ftr-437	686	49	together	together	ADV
ftr-437	686	50	would	would	AUX
ftr-437	686	51	882	882	NUM
ftr-437	686	52	florida	florida	PROPN
ftr-437	686	53	tax	tax	NOUN
ftr-437	686	54	review	review	NOUN
ftr-437	687	1	[	[	X
ftr-437	687	2	vol.5:10	vol.5:10	NOUN
ftr-437	687	3	181	181	NUM
ftr-437	687	4	.	.	PUNCT
ftr-437	688	1	i	i	PRON
ftr-437	688	2	d.	d.	PROPN
ftr-437	688	3	at	at	ADP
ftr-437	688	4	311	311	NUM
ftr-437	688	5	.	.	PUNCT
ftr-437	688	6	182	182	NUM
ftr-437	688	7	.	.	PUNCT
ftr-437	689	1	i	i	PRON
ftr-437	689	2	d.	d.	PROPN
ftr-437	689	3	183	183	NUM
ftr-437	689	4	.	.	PUNCT
ftr-437	690	1	i	i	PRON
ftr-437	690	2	d.	d.	PROPN
ftr-437	690	3	184	184	NUM
ftr-437	690	4	.	.	PUNCT
ftr-437	691	1	salina	salina	PROPN
ftr-437	691	2	,	,	PUNCT
ftr-437	691	3	80	80	NUM
ftr-437	691	4	t.c	t.c	PROPN
ftr-437	691	5	.	.	PROPN
ftr-437	691	6	memo	memo	NOUN
ftr-437	691	7	(	(	PUNCT
ftr-437	691	8	cch	cch	NOUN
ftr-437	691	9	)	)	PUNCT
ftr-437	691	10	.	.	PUNCT
ftr-437	692	1	185	185	NUM
ftr-437	692	2	.	.	PUNCT
ftr-437	693	1	boca	boca	PROPN
ftr-437	693	2	investerings	investerings	PROPN
ftr-437	693	3	,	,	PUNCT
ftr-437	693	4	167	167	NUM
ftr-437	693	5	f.supp.2d	f.supp.2d	PUNCT
ftr-437	693	6	at	at	ADP
ftr-437	693	7	364	364	NUM
ftr-437	693	8	.	.	PUNCT
ftr-437	693	9	initially	initially	ADV
ftr-437	693	10	own	own	VERB
ftr-437	693	11	10	10	NUM
ftr-437	693	12	%	%	NOUN
ftr-437	693	13	of	of	ADP
ftr-437	693	14	the	the	DET
ftr-437	693	15	partnership	partnership	NOUN
ftr-437	693	16	)	)	PUNCT
ftr-437	693	17	and	and	CCONJ
ftr-437	693	18	a	a	DET
ftr-437	693	19	foreign	foreign	ADJ
ftr-437	693	20	financial	financial	ADJ
ftr-437	693	21	institution	institution	NOUN
ftr-437	693	22	(	(	PUNCT
ftr-437	693	23	which	which	PRON
ftr-437	693	24	would	would	AUX
ftr-437	693	25	initially	initially	ADV
ftr-437	693	26	own	own	VERB
ftr-437	693	27	90	90	NUM
ftr-437	693	28	%	%	NOUN
ftr-437	693	29	of	of	ADP
ftr-437	693	30	the	the	DET
ftr-437	693	31	partnership	partnership	NOUN
ftr-437	693	32	;	;	PUNCT
ftr-437	693	33	(	(	PUNCT
ftr-437	693	34	2	2	X
ftr-437	693	35	)	)	PUNCT
ftr-437	693	36	partnership	partnership	NOUN
ftr-437	693	37	purchases	purchase	VERB
ftr-437	693	38	corporate	corporate	ADJ
ftr-437	693	39	bonds	bond	NOUN
ftr-437	693	40	/	/	SYM
ftr-437	693	41	capital	capital	NOUN
ftr-437	693	42	assets	asset	NOUN
ftr-437	693	43	;	;	PUNCT
ftr-437	693	44	(	(	PUNCT
ftr-437	693	45	3	3	X
ftr-437	693	46	)	)	PUNCT
ftr-437	693	47	partnership	partnership	NOUN
ftr-437	693	48	sells	sell	VERB
ftr-437	693	49	corporate	corporate	ADJ
ftr-437	693	50	;	;	PUNCT
ftr-437	693	51	bonds	bond	NOUN
ftr-437	693	52	/	/	SYM
ftr-437	693	53	capital	capital	NOUN
ftr-437	693	54	assets	asset	NOUN
ftr-437	693	55	in	in	ADP
ftr-437	693	56	exchange	exchange	NOUN
ftr-437	693	57	for	for	ADP
ftr-437	693	58	cash	cash	NOUN
ftr-437	693	59	and	and	CCONJ
ftr-437	693	60	an	an	DET
ftr-437	693	61	installment	installment	NOUN
ftr-437	693	62	note	note	NOUN
ftr-437	693	63	;	;	PUNCT
ftr-437	693	64	(	(	PUNCT
ftr-437	693	65	4	4	X
ftr-437	693	66	)	)	PUNCT
ftr-437	693	67	united	united	PROPN
ftr-437	693	68	states	states	PROPN
ftr-437	693	69	companies	company	NOUN
ftr-437	693	70	increase	increase	VERB
ftr-437	693	71	their	their	PRON
ftr-437	693	72	partnership	partnership	NOUN
ftr-437	693	73	interest	interest	NOUN
ftr-437	693	74	by	by	ADP
ftr-437	693	75	purchasing	purchase	VERB
ftr-437	693	76	portion	portion	NOUN
ftr-437	693	77	of	of	ADP
ftr-437	693	78	foreign	foreign	ADJ
ftr-437	693	79	company	company	NOUN
ftr-437	693	80	’s	’s	PART
ftr-437	693	81	interest	interest	NOUN
ftr-437	693	82	;	;	PUNCT
ftr-437	693	83	(	(	PUNCT
ftr-437	693	84	5	5	X
ftr-437	693	85	)	)	PUNCT
ftr-437	693	86	united	united	PROPN
ftr-437	693	87	states	states	PROPN
ftr-437	693	88	companies	company	NOUN
ftr-437	693	89	contribute	contribute	VERB
ftr-437	693	90	additional	additional	ADJ
ftr-437	693	91	assets	asset	NOUN
ftr-437	693	92	to	to	ADP
ftr-437	693	93	the	the	DET
ftr-437	693	94	partnership	partnership	NOUN
ftr-437	693	95	;	;	PUNCT
ftr-437	693	96	(	(	PUNCT
ftr-437	693	97	6	6	X
ftr-437	693	98	)	)	PUNCT
ftr-437	693	99	partners	partner	NOUN
ftr-437	693	100	’	'	PUNCT
ftr-437	693	101	interests	interest	NOUN
ftr-437	693	102	are	be	AUX
ftr-437	693	103	partially	partially	ADV
ftr-437	693	104	redeemed	redeem	VERB
ftr-437	693	105	by	by	ADP
ftr-437	693	106	distributing	distribute	VERB
ftr-437	693	107	installment	installment	NOUN
ftr-437	693	108	note	note	NOUN
ftr-437	693	109	to	to	ADP
ftr-437	693	110	united	united	PROPN
ftr-437	693	111	states	states	PROPN
ftr-437	693	112	companies	company	NOUN
ftr-437	693	113	and	and	CCONJ
ftr-437	693	114	cash	cash	NOUN
ftr-437	693	115	to	to	ADP
ftr-437	693	116	foreign	foreign	ADJ
ftr-437	693	117	company	company	NOUN
ftr-437	693	118	;	;	PUNCT
ftr-437	693	119	and	and	CCONJ
ftr-437	693	120	(	(	PUNCT
ftr-437	693	121	7	7	X
ftr-437	693	122	)	)	PUNCT
ftr-437	693	123	united	united	PROPN
ftr-437	693	124	states	states	PROPN
ftr-437	693	125	companies	company	NOUN
ftr-437	693	126	sell	sell	VERB
ftr-437	693	127	installment	installment	NOUN
ftr-437	693	128	note	note	NOUN
ftr-437	693	129	to	to	ADP
ftr-437	693	130	a	a	DET
ftr-437	693	131	third	third	ADJ
ftr-437	693	132	party.181	party.181	INTJ
ftr-437	693	133	once	once	ADV
ftr-437	693	134	again	again	ADV
ftr-437	693	135	,	,	PUNCT
ftr-437	693	136	under	under	ADP
ftr-437	693	137	partnership	partnership	NOUN
ftr-437	693	138	tax	tax	NOUN
ftr-437	693	139	rules	rule	NOUN
ftr-437	693	140	,	,	PUNCT
ftr-437	693	141	the	the	DET
ftr-437	693	142	sale	sale	NOUN
ftr-437	693	143	of	of	ADP
ftr-437	693	144	a	a	DET
ftr-437	693	145	high	high	ADJ
ftr-437	693	146	basis	basis	NOUN
ftr-437	693	147	asset	asset	NOUN
ftr-437	693	148	by	by	ADP
ftr-437	693	149	the	the	DET
ftr-437	693	150	partnership	partnership	NOUN
ftr-437	693	151	triggered	trigger	VERB
ftr-437	693	152	a	a	DET
ftr-437	693	153	capital	capital	NOUN
ftr-437	693	154	loss	loss	NOUN
ftr-437	693	155	and	and	CCONJ
ftr-437	693	156	the	the	DET
ftr-437	693	157	sale	sale	NOUN
ftr-437	693	158	of	of	ADP
ftr-437	693	159	the	the	DET
ftr-437	693	160	partnership	partnership	NOUN
ftr-437	693	161	interest	interest	NOUN
ftr-437	693	162	by	by	ADP
ftr-437	693	163	the	the	DET
ftr-437	693	164	u.	u.	PROPN
ftr-437	693	165	s.	s.	PROPN
ftr-437	693	166	taxpayer	taxpayer	PROPN
ftr-437	693	167	partner	partner	NOUN
ftr-437	693	168	resulted	result	VERB
ftr-437	693	169	in	in	ADP
ftr-437	693	170	a	a	DET
ftr-437	693	171	gain.182	gain.182	NOUN
ftr-437	693	172	thus	thus	ADV
ftr-437	693	173	,	,	PUNCT
ftr-437	693	174	this	this	DET
ftr-437	693	175	shelter	shelter	NOUN
ftr-437	693	176	,	,	PUNCT
ftr-437	693	177	much	much	ADV
ftr-437	693	178	like	like	ADP
ftr-437	693	179	the	the	DET
ftr-437	693	180	repo	repo	ADJ
ftr-437	693	181	corporate	corporate	ADJ
ftr-437	693	182	inversion	inversion	NOUN
ftr-437	693	183	model	model	NOUN
ftr-437	693	184	,	,	PUNCT
ftr-437	693	185	generates	generate	VERB
ftr-437	693	186	both	both	DET
ftr-437	693	187	losses	loss	NOUN
ftr-437	693	188	and	and	CCONJ
ftr-437	693	189	gains.183	gains.183	PROPN
ftr-437	693	190	and	and	CCONJ
ftr-437	693	191	,	,	PUNCT
ftr-437	693	192	like	like	ADP
ftr-437	693	193	the	the	DET
ftr-437	693	194	salina184	salina184	PROPN
ftr-437	693	195	case	case	NOUN
ftr-437	693	196	the	the	DET
ftr-437	693	197	commissioner	commissioner	NOUN
ftr-437	693	198	argued	argue	VERB
ftr-437	693	199	that	that	SCONJ
ftr-437	693	200	the	the	DET
ftr-437	693	201	special	special	ADJ
ftr-437	693	202	purpose	purpose	NOUN
ftr-437	693	203	entity	entity	NOUN
ftr-437	693	204	(	(	PUNCT
ftr-437	693	205	partnership	partnership	NOUN
ftr-437	693	206	)	)	PUNCT
ftr-437	693	207	was	be	AUX
ftr-437	693	208	a	a	DET
ftr-437	693	209	mere	mere	ADJ
ftr-437	693	210	sham.185	sham.185	NOUN
ftr-437	693	211	the	the	DET
ftr-437	693	212	district	district	NOUN
ftr-437	693	213	court	court	NOUN
ftr-437	693	214	viewed	view	VERB
ftr-437	693	215	the	the	DET
ftr-437	693	216	formation	formation	NOUN
ftr-437	693	217	and	and	CCONJ
ftr-437	693	218	operation	operation	NOUN
ftr-437	693	219	of	of	ADP
ftr-437	693	220	the	the	DET
ftr-437	693	221	partnership	partnership	NOUN
ftr-437	693	222	as	as	ADP
ftr-437	693	223	legitimate	legitimate	ADJ
ftr-437	693	224	and	and	CCONJ
ftr-437	693	225	with	with	ADP
ftr-437	693	226	economic	economic	ADJ
ftr-437	693	227	substance	substance	NOUN
ftr-437	693	228	:	:	PUNCT
ftr-437	693	229	the	the	DET
ftr-437	693	230	foregoing	forego	VERB
ftr-437	693	231	discussion	discussion	NOUN
ftr-437	693	232	establishes	establish	VERB
ftr-437	693	233	that	that	SCONJ
ftr-437	693	234	the	the	DET
ftr-437	693	235	“	"	PUNCT
ftr-437	693	236	four	four	NUM
ftr-437	693	237	basic	basic	ADJ
ftr-437	693	238	attributes	attribute	NOUN
ftr-437	693	239	”	"	PUNCT
ftr-437	693	240	of	of	ADP
ftr-437	693	241	a	a	DET
ftr-437	693	242	partnership	partnership	NOUN
ftr-437	693	243	identified	identify	VERB
ftr-437	693	244	in	in	ADP
ftr-437	693	245	s	s	PROPN
ftr-437	693	246	&	&	CCONJ
ftr-437	693	247	m	m	PROPN
ftr-437	693	248	plumbing	plumbing	PROPN
ftr-437	693	249	co.	co.	PROPN
ftr-437	694	1	v.	v.	ADP
ftr-437	694	2	commissioner	commissioner	PROPN
ftr-437	694	3	are	be	AUX
ftr-437	694	4	present	present	ADJ
ftr-437	694	5	here	here	ADV
ftr-437	694	6	.	.	PUNCT
ftr-437	695	1	the	the	DET
ftr-437	695	2	record	record	NOUN
ftr-437	695	3	in	in	ADP
ftr-437	695	4	this	this	DET
ftr-437	695	5	case	case	NOUN
ftr-437	695	6	establishes	establish	VERB
ftr-437	695	7	that	that	SCONJ
ftr-437	695	8	(	(	PUNCT
ftr-437	695	9	i	i	NOUN
ftr-437	695	10	)	)	PUNCT
ftr-437	695	11	all	all	DET
ftr-437	695	12	four	four	NUM
ftr-437	695	13	partners	partner	NOUN
ftr-437	695	14	intended	intend	VERB
ftr-437	695	15	to	to	PART
ftr-437	695	16	,	,	PUNCT
ftr-437	695	17	and	and	CCONJ
ftr-437	695	18	did	do	AUX
ftr-437	695	19	,	,	PUNCT
ftr-437	695	20	organize	organize	VERB
ftr-437	695	21	boca	boca	PROPN
ftr-437	695	22	as	as	ADP
ftr-437	695	23	an	an	DET
ftr-437	695	24	investment	investment	NOUN
ftr-437	695	25	partnership	partnership	NOUN
ftr-437	695	26	,	,	PUNCT
ftr-437	695	27	(	(	PUNCT
ftr-437	695	28	ii	ii	NOUN
ftr-437	695	29	)	)	PUNCT
ftr-437	695	30	all	all	DET
ftr-437	695	31	four	four	NUM
ftr-437	695	32	contributed	contribute	VERB
ftr-437	695	33	substantial	substantial	ADJ
ftr-437	695	34	capital	capital	NOUN
ftr-437	695	35	to	to	ADP
ftr-437	695	36	the	the	DET
ftr-437	695	37	partnership	partnership	NOUN
ftr-437	695	38	,	,	PUNCT
ftr-437	695	39	(	(	PUNCT
ftr-437	695	40	iii	iii	X
ftr-437	695	41	)	)	PUNCT
ftr-437	695	42	all	all	DET
ftr-437	695	43	four	four	NUM
ftr-437	695	44	participated	participate	VERB
ftr-437	695	45	on	on	ADP
ftr-437	695	46	the	the	DET
ftr-437	695	47	partnership	partnership	NOUN
ftr-437	695	48	committee	committee	NOUN
ftr-437	695	49	and	and	CCONJ
ftr-437	695	50	jointly	jointly	ADV
ftr-437	695	51	controlled	control	VERB
ftr-437	695	52	boca	boca	PROPN
ftr-437	695	53	,	,	PUNCT
ftr-437	695	54	since	since	SCONJ
ftr-437	695	55	the	the	DET
ftr-437	695	56	agreement	agreement	NOUN
ftr-437	695	57	of	of	ADP
ftr-437	695	58	owners	owner	NOUN
ftr-437	695	59	of	of	ADP
ftr-437	695	60	95	95	NUM
ftr-437	695	61	%	%	NOUN
ftr-437	695	62	of	of	ADP
ftr-437	695	63	the	the	DET
ftr-437	695	64	partnership	partnership	NOUN
ftr-437	695	65	was	be	AUX
ftr-437	695	66	required	require	VERB
ftr-437	695	67	in	in	ADP
ftr-437	695	68	order	order	NOUN
ftr-437	695	69	to	to	PART
ftr-437	695	70	take	take	VERB
ftr-437	695	71	action	action	NOUN
ftr-437	695	72	,	,	PUNCT
ftr-437	695	73	and	and	CCONJ
ftr-437	695	74	(	(	PUNCT
ftr-437	695	75	iv	iv	X
ftr-437	695	76	)	)	PUNCT
ftr-437	695	77	all	all	DET
ftr-437	695	78	four	four	NUM
ftr-437	695	79	jointly	jointly	ADV
ftr-437	695	80	shared	share	VERB
ftr-437	695	81	in	in	ADP
ftr-437	695	82	the	the	DET
ftr-437	695	83	income	income	NOUN
ftr-437	695	84	,	,	PUNCT
ftr-437	695	85	gain	gain	NOUN
ftr-437	695	86	,	,	PUNCT
ftr-437	695	87	losses	loss	NOUN
ftr-437	695	88	,	,	PUNCT
ftr-437	695	89	and	and	CCONJ
ftr-437	695	90	expenses	expense	NOUN
ftr-437	695	91	from	from	ADP
ftr-437	695	92	boca	boca	PROPN
ftr-437	695	93	’s	’s	PART
ftr-437	695	94	investments	investment	NOUN
ftr-437	695	95	pursuant	pursuant	ADJ
ftr-437	695	96	to	to	ADP
ftr-437	695	97	the	the	DET
ftr-437	695	98	partnership	partnership	NOUN
ftr-437	695	99	agreement	agreement	NOUN
ftr-437	695	100	.	.	PUNCT
ftr-437	696	1	see	see	VERB
ftr-437	696	2	also	also	ADV
ftr-437	696	3	luna	luna	PROPN
ftr-437	696	4	v.	v.	PROPN
ftr-437	696	5	commissioner	commissioner	PROPN
ftr-437	696	6	,	,	PUNCT
ftr-437	696	7	42	42	NUM
ftr-437	696	8	t.c	t.c	PROPN
ftr-437	696	9	.	.	PUNCT
ftr-437	697	1	at	at	ADP
ftr-437	697	2	1077	1077	NUM
ftr-437	697	3	-	-	SYM
ftr-437	697	4	78	78	NUM
ftr-437	697	5	.	.	PUNCT
ftr-437	698	1	in	in	ADP
ftr-437	698	2	addition	addition	NOUN
ftr-437	698	3	,	,	PUNCT
ftr-437	698	4	there	there	PRON
ftr-437	698	5	was	be	VERB
ftr-437	698	6	a	a	DET
ftr-437	698	7	legitimate	legitimate	ADJ
ftr-437	698	8	business	business	NOUN
ftr-437	698	9	purpose	purpose	NOUN
ftr-437	698	10	for	for	ADP
ftr-437	698	11	the	the	DET
ftr-437	698	12	creation	creation	NOUN
ftr-437	698	13	of	of	ADP
ftr-437	698	14	the	the	DET
ftr-437	698	15	2002	2002	NUM
ftr-437	698	16	]	]	PUNCT
ftr-437	698	17	watchdogs	watchdog	NOUN
ftr-437	698	18	that	that	PRON
ftr-437	698	19	failed	fail	VERB
ftr-437	698	20	to	to	PART
ftr-437	698	21	bark	bark	VERB
ftr-437	698	22	883	883	NUM
ftr-437	698	23	186	186	NUM
ftr-437	698	24	.	.	PUNCT
ftr-437	699	1	i	i	PRON
ftr-437	699	2	d.	d.	PROPN
ftr-437	699	3	at	at	ADP
ftr-437	699	4	372	372	NUM
ftr-437	699	5	-	-	SYM
ftr-437	699	6	373	373	NUM
ftr-437	699	7	.	.	PUNCT
ftr-437	699	8	187	187	NUM
ftr-437	699	9	.	.	PUNCT
ftr-437	700	1	i	i	PRON
ftr-437	700	2	d.	d.	PROPN
ftr-437	700	3	at	at	ADP
ftr-437	700	4	375	375	NUM
ftr-437	700	5	.	.	PUNCT
ftr-437	700	6	188	188	NUM
ftr-437	700	7	.	.	PUNCT
ftr-437	701	1	i	i	PRON
ftr-437	701	2	d.	d.	PROPN
ftr-437	701	3	at	at	ADP
ftr-437	701	4	376	376	NUM
ftr-437	701	5	.	.	PUNCT
ftr-437	701	6	partnership	partnership	NOUN
ftr-437	701	7	.	.	PUNCT
ftr-437	702	1	since	since	SCONJ
ftr-437	702	2	there	there	PRON
ftr-437	702	3	was	be	VERB
ftr-437	702	4	a	a	DET
ftr-437	702	5	legitimate	legitimate	ADJ
ftr-437	702	6	partnership	partnership	NOUN
ftr-437	702	7	and	and	CCONJ
ftr-437	702	8	legitimate	legitimate	ADJ
ftr-437	702	9	business	business	NOUN
ftr-437	702	10	purposes	purpose	NOUN
ftr-437	702	11	for	for	ADP
ftr-437	702	12	its	its	PRON
ftr-437	702	13	creation	creation	NOUN
ftr-437	702	14	,	,	PUNCT
ftr-437	702	15	organization	organization	NOUN
ftr-437	702	16	and	and	CCONJ
ftr-437	702	17	investments	investment	NOUN
ftr-437	702	18	,	,	PUNCT
ftr-437	702	19	it	it	PRON
ftr-437	702	20	is	be	AUX
ftr-437	702	21	irrelevant	irrelevant	ADJ
ftr-437	702	22	if	if	SCONJ
ftr-437	702	23	ahp	ahp	PROPN
ftr-437	702	24	was	be	AUX
ftr-437	702	25	motivated	motivate	VERB
ftr-437	702	26	in	in	ADP
ftr-437	702	27	part	part	NOUN
ftr-437	702	28	to	to	PART
ftr-437	702	29	organize	organize	VERB
ftr-437	702	30	boca	boca	PROPN
ftr-437	702	31	as	as	ADP
ftr-437	702	32	a	a	DET
ftr-437	702	33	partnership	partnership	NOUN
ftr-437	702	34	by	by	ADP
ftr-437	702	35	a	a	DET
ftr-437	702	36	device	device	NOUN
ftr-437	702	37	to	to	PART
ftr-437	702	38	reduce	reduce	VERB
ftr-437	702	39	taxes.186	taxes.186	PROPN
ftr-437	702	40	in	in	ADP
ftr-437	702	41	further	far	ADV
ftr-437	702	42	elucidating	elucidate	VERB
ftr-437	702	43	its	its	PRON
ftr-437	702	44	vision	vision	NOUN
ftr-437	702	45	of	of	ADP
ftr-437	702	46	the	the	DET
ftr-437	702	47	economic	economic	ADJ
ftr-437	702	48	substance	substance	NOUN
ftr-437	702	49	of	of	ADP
ftr-437	702	50	the	the	DET
ftr-437	702	51	partnership	partnership	NOUN
ftr-437	702	52	’s	’s	PART
ftr-437	702	53	activities	activity	NOUN
ftr-437	702	54	,	,	PUNCT
ftr-437	702	55	the	the	DET
ftr-437	702	56	district	district	NOUN
ftr-437	702	57	court	court	NOUN
ftr-437	702	58	noted	note	VERB
ftr-437	702	59	:	:	PUNCT
ftr-437	702	60	the	the	DET
ftr-437	702	61	controlling	control	VERB
ftr-437	702	62	authority	authority	NOUN
ftr-437	702	63	with	with	ADP
ftr-437	702	64	respect	respect	NOUN
ftr-437	702	65	to	to	ADP
ftr-437	702	66	economic	economic	ADJ
ftr-437	702	67	substance	substance	NOUN
ftr-437	702	68	in	in	ADP
ftr-437	702	69	this	this	DET
ftr-437	702	70	circuit	circuit	NOUN
ftr-437	702	71	is	be	AUX
ftr-437	702	72	horn	horn	NOUN
ftr-437	702	73	v.	v.	ADP
ftr-437	702	74	commissioner	commissioner	NOUN
ftr-437	702	75	,	,	PUNCT
ftr-437	702	76	968	968	NUM
ftr-437	702	77	f.2d	f.2d	NOUN
ftr-437	702	78	1229	1229	NUM
ftr-437	702	79	(	(	PUNCT
ftr-437	702	80	d.c	d.c	PROPN
ftr-437	702	81	.	.	PROPN
ftr-437	702	82	cir	cir	PROPN
ftr-437	702	83	.	.	PROPN
ftr-437	702	84	1992	1992	NUM
ftr-437	702	85	)	)	PUNCT
ftr-437	702	86	.	.	PUNCT
ftr-437	703	1	in	in	ADP
ftr-437	703	2	horn	horn	NOUN
ftr-437	703	3	,	,	PUNCT
ftr-437	703	4	the	the	DET
ftr-437	703	5	d.	d.	PROPN
ftr-437	703	6	c.	c.	PROPN
ftr-437	703	7	circuit	circuit	PROPN
ftr-437	703	8	set	set	VERB
ftr-437	703	9	forth	forth	ADP
ftr-437	703	10	the	the	DET
ftr-437	703	11	following	follow	VERB
ftr-437	703	12	test	test	NOUN
ftr-437	703	13	for	for	ADP
ftr-437	703	14	determining	determine	VERB
ftr-437	703	15	whether	whether	SCONJ
ftr-437	703	16	a	a	DET
ftr-437	703	17	transaction	transaction	NOUN
ftr-437	703	18	should	should	AUX
ftr-437	703	19	be	be	AUX
ftr-437	703	20	considered	consider	VERB
ftr-437	703	21	a	a	DET
ftr-437	703	22	sham	sham	NOUN
ftr-437	703	23	for	for	ADP
ftr-437	703	24	tax	tax	NOUN
ftr-437	703	25	purposes	purpose	NOUN
ftr-437	703	26	.	.	PUNCT
ftr-437	704	1	“	"	PUNCT
ftr-437	704	2	to	to	PART
ftr-437	704	3	treat	treat	VERB
ftr-437	704	4	a	a	DET
ftr-437	704	5	transaction	transaction	NOUN
ftr-437	704	6	as	as	ADP
ftr-437	704	7	a	a	DET
ftr-437	704	8	sham	sham	NOUN
ftr-437	704	9	,	,	PUNCT
ftr-437	704	10	the	the	DET
ftr-437	704	11	court	court	NOUN
ftr-437	704	12	must	must	AUX
ftr-437	704	13	find	find	VERB
ftr-437	704	14	(	(	PUNCT
ftr-437	704	15	1	1	NUM
ftr-437	704	16	)	)	PUNCT
ftr-437	704	17	that	that	SCONJ
ftr-437	704	18	the	the	DET
ftr-437	704	19	taxpayer	taxpayer	NOUN
ftr-437	704	20	was	be	AUX
ftr-437	704	21	motivated	motivate	VERB
ftr-437	704	22	by	by	ADP
ftr-437	704	23	no	no	DET
ftr-437	704	24	business	business	NOUN
ftr-437	704	25	purpose	purpose	NOUN
ftr-437	704	26	other	other	ADJ
ftr-437	704	27	than	than	ADP
ftr-437	704	28	obtaining	obtain	VERB
ftr-437	704	29	tax	tax	NOUN
ftr-437	704	30	benefits	benefit	NOUN
ftr-437	704	31	in	in	ADP
ftr-437	704	32	entering	enter	VERB
ftr-437	704	33	the	the	DET
ftr-437	704	34	transaction	transaction	NOUN
ftr-437	704	35	,	,	PUNCT
ftr-437	704	36	and	and	CCONJ
ftr-437	704	37	(	(	PUNCT
ftr-437	704	38	2	2	X
ftr-437	704	39	)	)	PUNCT
ftr-437	704	40	that	that	SCONJ
ftr-437	704	41	the	the	DET
ftr-437	704	42	transaction	transaction	NOUN
ftr-437	704	43	has	have	VERB
ftr-437	704	44	no	no	DET
ftr-437	704	45	economic	economic	ADJ
ftr-437	704	46	substance	substance	NOUN
ftr-437	704	47	because	because	SCONJ
ftr-437	704	48	no	no	DET
ftr-437	704	49	reasonable	reasonable	ADJ
ftr-437	704	50	possibility	possibility	NOUN
ftr-437	704	51	of	of	ADP
ftr-437	704	52	profit	profit	NOUN
ftr-437	704	53	exists	exist	VERB
ftr-437	704	54	.	.	PUNCT
ftr-437	704	55	”	"	PUNCT
ftr-437	705	1	horn	horn	PROPN
ftr-437	705	2	v.	v.	PROPN
ftr-437	705	3	commissioner	commissioner	NOUN
ftr-437	705	4	,	,	PUNCT
ftr-437	705	5	968	968	NUM
ftr-437	705	6	f.2d	f.2d	X
ftr-437	705	7	at	at	ADP
ftr-437	705	8	1237	1237	NUM
ftr-437	705	9	(	(	PUNCT
ftr-437	705	10	quoting	quote	VERB
ftr-437	705	11	friedman	friedman	PROPN
ftr-437	705	12	v.	v.	PROPN
ftr-437	705	13	c.i.r	c.i.r	PROPN
ftr-437	705	14	.	.	PROPN
ftr-437	705	15	,	,	PUNCT
ftr-437	705	16	869	869	NUM
ftr-437	705	17	f.2d	f.2d	SYM
ftr-437	705	18	785	785	NUM
ftr-437	705	19	(	(	PUNCT
ftr-437	705	20	4th	4th	ADJ
ftr-437	705	21	cir	cir	NOUN
ftr-437	705	22	.	.	PROPN
ftr-437	705	23	1989	1989	NUM
ftr-437	705	24	)	)	PUNCT
ftr-437	705	25	.	.	PUNCT
ftr-437	706	1	the	the	DET
ftr-437	706	2	questions	question	NOUN
ftr-437	706	3	to	to	PART
ftr-437	706	4	ask	ask	VERB
ftr-437	706	5	are	be	AUX
ftr-437	706	6	whether	whether	SCONJ
ftr-437	706	7	the	the	DET
ftr-437	706	8	transaction	transaction	NOUN
ftr-437	706	9	had	have	VERB
ftr-437	706	10	“	"	PUNCT
ftr-437	706	11	a	a	DET
ftr-437	706	12	reasonable	reasonable	ADJ
ftr-437	706	13	prospect	prospect	NOUN
ftr-437	706	14	,	,	PUNCT
ftr-437	706	15	ex	ex	NOUN
ftr-437	706	16	ante	ante	NOUN
ftr-437	706	17	,	,	PUNCT
ftr-437	706	18	for	for	ADP
ftr-437	706	19	economic	economic	ADJ
ftr-437	706	20	gain	gain	NOUN
ftr-437	706	21	(	(	PUNCT
ftr-437	706	22	profit	profit	NOUN
ftr-437	706	23	)	)	PUNCT
ftr-437	706	24	”	"	PUNCT
ftr-437	706	25	and	and	CCONJ
ftr-437	706	26	“	"	PUNCT
ftr-437	706	27	whether	whether	SCONJ
ftr-437	706	28	the	the	DET
ftr-437	706	29	transaction	transaction	NOUN
ftr-437	706	30	was	be	AUX
ftr-437	706	31	undertaken	undertake	VERB
ftr-437	706	32	for	for	ADP
ftr-437	706	33	a	a	DET
ftr-437	706	34	business	business	NOUN
ftr-437	706	35	purpose	purpose	NOUN
ftr-437	706	36	other	other	ADJ
ftr-437	706	37	than	than	ADP
ftr-437	706	38	the	the	DET
ftr-437	706	39	tax	tax	NOUN
ftr-437	706	40	benefits.187	benefits.187	VERB
ftr-437	706	41	the	the	DET
ftr-437	706	42	decision	decision	NOUN
ftr-437	706	43	in	in	ADP
ftr-437	706	44	horn	horn	NOUN
ftr-437	706	45	also	also	ADV
ftr-437	706	46	makes	make	VERB
ftr-437	706	47	plain	plain	ADJ
ftr-437	706	48	that	that	SCONJ
ftr-437	706	49	a	a	DET
ftr-437	706	50	transaction	transaction	NOUN
ftr-437	706	51	is	be	AUX
ftr-437	706	52	not	not	PART
ftr-437	706	53	a	a	DET
ftr-437	706	54	sham	sham	NOUN
ftr-437	706	55	and	and	CCONJ
ftr-437	706	56	will	will	AUX
ftr-437	706	57	be	be	AUX
ftr-437	706	58	recognized	recognize	VERB
ftr-437	706	59	for	for	ADP
ftr-437	706	60	tax	tax	NOUN
ftr-437	706	61	purposes	purpose	NOUN
ftr-437	706	62	if	if	SCONJ
ftr-437	706	63	the	the	DET
ftr-437	706	64	taxpayer	taxpayer	NOUN
ftr-437	706	65	satisfies	satisfy	VERB
ftr-437	706	66	either	either	CCONJ
ftr-437	706	67	part	part	NOUN
ftr-437	706	68	of	of	ADP
ftr-437	706	69	the	the	DET
ftr-437	706	70	test	test	NOUN
ftr-437	706	71	for	for	ADP
ftr-437	706	72	economic	economic	ADJ
ftr-437	706	73	substance	substance	NOUN
ftr-437	706	74	–	–	PUNCT
ftr-437	706	75	if	if	SCONJ
ftr-437	706	76	either	either	CCONJ
ftr-437	706	77	(	(	PUNCT
ftr-437	706	78	1	1	X
ftr-437	706	79	)	)	PUNCT
ftr-437	706	80	using	use	VERB
ftr-437	706	81	a	a	DET
ftr-437	706	82	subjective	subjective	ADJ
ftr-437	706	83	analysis	analysis	NOUN
ftr-437	706	84	,	,	PUNCT
ftr-437	706	85	the	the	DET
ftr-437	706	86	transaction	transaction	NOUN
ftr-437	706	87	has	have	VERB
ftr-437	706	88	a	a	DET
ftr-437	706	89	nontax	nontax	NOUN
ftr-437	706	90	business	business	NOUN
ftr-437	706	91	purpose	purpose	NOUN
ftr-437	706	92	,	,	PUNCT
ftr-437	706	93	or	or	CCONJ
ftr-437	706	94	(	(	PUNCT
ftr-437	706	95	2	2	X
ftr-437	706	96	)	)	PUNCT
ftr-437	706	97	using	use	VERB
ftr-437	706	98	an	an	DET
ftr-437	706	99	objective	objective	ADJ
ftr-437	706	100	analysis	analysis	NOUN
ftr-437	706	101	,	,	PUNCT
ftr-437	706	102	the	the	DET
ftr-437	706	103	transaction	transaction	NOUN
ftr-437	706	104	has	have	VERB
ftr-437	706	105	a	a	DET
ftr-437	706	106	reasonable	reasonable	ADJ
ftr-437	706	107	possibility	possibility	NOUN
ftr-437	706	108	of	of	ADP
ftr-437	706	109	generating	generate	VERB
ftr-437	706	110	a	a	DET
ftr-437	706	111	profit.188	profit.188	NOUN
ftr-437	706	112	in	in	ADP
ftr-437	706	113	this	this	DET
ftr-437	706	114	case	case	NOUN
ftr-437	706	115	,	,	PUNCT
ftr-437	706	116	plaintiffs	plaintiff	NOUN
ftr-437	706	117	have	have	AUX
ftr-437	706	118	established	establish	VERB
ftr-437	706	119	by	by	ADP
ftr-437	706	120	a	a	DET
ftr-437	706	121	preponderance	preponderance	NOUN
ftr-437	706	122	of	of	ADP
ftr-437	706	123	the	the	DET
ftr-437	706	124	evidence	evidence	NOUN
ftr-437	706	125	that	that	SCONJ
ftr-437	706	126	the	the	DET
ftr-437	706	127	transactions	transaction	NOUN
ftr-437	706	128	financing	finance	VERB
ftr-437	706	129	the	the	DET
ftr-437	706	130	purchase	purchase	NOUN
ftr-437	706	131	and	and	CCONJ
ftr-437	706	132	sale	sale	NOUN
ftr-437	706	133	of	of	ADP
ftr-437	706	134	the	the	DET
ftr-437	706	135	ppns	ppns	NOUN
ftr-437	706	136	had	have	AUX
ftr-437	706	137	economic	economic	ADJ
ftr-437	706	138	substance	substance	NOUN
ftr-437	706	139	because	because	SCONJ
ftr-437	706	140	those	those	DET
ftr-437	706	141	transactions	transaction	NOUN
ftr-437	706	142	had	have	VERB
ftr-437	706	143	a	a	DET
ftr-437	706	144	non	non	ADJ
ftr-437	706	145	-	-	ADJ
ftr-437	706	146	tax	tax	ADJ
ftr-437	706	147	business	business	NOUN
ftr-437	706	148	purpose	purpose	NOUN
ftr-437	706	149	.	.	PUNCT
ftr-437	707	1	since	since	SCONJ
ftr-437	707	2	satisfaction	satisfaction	NOUN
ftr-437	707	3	of	of	ADP
ftr-437	707	4	either	either	DET
ftr-437	707	5	prong	prong	NOUN
ftr-437	707	6	of	of	ADP
ftr-437	707	7	the	the	DET
ftr-437	707	8	test	test	NOUN
ftr-437	707	9	is	be	AUX
ftr-437	707	10	sufficient	sufficient	ADJ
ftr-437	707	11	to	to	PART
ftr-437	707	12	demonstrate	demonstrate	VERB
ftr-437	707	13	that	that	SCONJ
ftr-437	707	14	a	a	DET
ftr-437	707	15	transaction	transaction	NOUN
ftr-437	707	16	has	have	VERB
ftr-437	707	17	economic	economic	ADJ
ftr-437	707	18	substance	substance	NOUN
ftr-437	707	19	,	,	PUNCT
ftr-437	707	20	the	the	DET
ftr-437	707	21	court	court	NOUN
ftr-437	707	22	need	need	AUX
ftr-437	707	23	not	not	PART
ftr-437	707	24	draw	draw	VERB
ftr-437	707	25	any	any	DET
ftr-437	707	26	conclusions	conclusion	NOUN
ftr-437	707	27	regarding	regard	VERB
ftr-437	707	28	the	the	DET
ftr-437	707	29	second	second	ADJ
ftr-437	707	30	prong	prong	NOUN
ftr-437	707	31	–	–	PUNCT
ftr-437	707	32	whether	whether	SCONJ
ftr-437	707	33	,	,	PUNCT
ftr-437	707	34	using	use	VERB
ftr-437	707	35	an	an	DET
ftr-437	707	36	objective	objective	ADJ
ftr-437	707	37	analysis	analysis	NOUN
ftr-437	707	38	,	,	PUNCT
ftr-437	707	39	the	the	DET
ftr-437	707	40	transactions	transaction	NOUN
ftr-437	707	41	had	have	VERB
ftr-437	707	42	a	a	DET
ftr-437	707	43	reasonable	reasonable	ADJ
ftr-437	707	44	prospect	prospect	NOUN
ftr-437	707	45	of	of	ADP
ftr-437	707	46	making	make	VERB
ftr-437	707	47	a	a	DET
ftr-437	707	48	profit	profit	NOUN
ftr-437	707	49	.	.	PUNCT
ftr-437	708	1	that	that	PRON
ftr-437	708	2	said	say	VERB
ftr-437	708	3	,	,	PUNCT
ftr-437	708	4	the	the	DET
ftr-437	708	5	court	court	NOUN
ftr-437	708	6	does	do	AUX
ftr-437	708	7	find	find	VERB
ftr-437	708	8	that	that	SCONJ
ftr-437	708	9	the	the	DET
ftr-437	708	10	great	great	ADJ
ftr-437	708	11	weight	weight	NOUN
ftr-437	708	12	of	of	ADP
ftr-437	708	13	evidence	evidence	NOUN
ftr-437	708	14	,	,	PUNCT
ftr-437	708	15	including	include	VERB
ftr-437	708	16	the	the	DET
ftr-437	708	17	expert	expert	ADJ
ftr-437	708	18	testimony	testimony	NOUN
ftr-437	708	19	presented	present	VERB
ftr-437	708	20	at	at	ADP
ftr-437	708	21	trial	trial	NOUN
ftr-437	708	22	–	–	PUNCT
ftr-437	708	23	particularly	particularly	ADV
ftr-437	708	24	that	that	PRON
ftr-437	708	25	of	of	ADP
ftr-437	708	26	ms	ms	PROPN
ftr-437	708	27	.	.	PROPN
ftr-437	708	28	rahl	rahl	PROPN
ftr-437	708	29	and	and	CCONJ
ftr-437	708	30	mr	mr	PROPN
ftr-437	708	31	.	.	PROPN
ftr-437	708	32	884	884	NUM
ftr-437	708	33	florida	florida	PROPN
ftr-437	708	34	tax	tax	NOUN
ftr-437	708	35	review	review	NOUN
ftr-437	708	36	[	[	X
ftr-437	708	37	vol.5:10	vol.5:10	NOUN
ftr-437	708	38	189	189	NUM
ftr-437	708	39	.	.	PUNCT
ftr-437	709	1	i	i	PRON
ftr-437	709	2	d.	d.	PROPN
ftr-437	709	3	at	at	ADP
ftr-437	709	4	377	377	NUM
ftr-437	709	5	.	.	PUNCT
ftr-437	709	6	190	190	NUM
ftr-437	709	7	.	.	PUNCT
ftr-437	710	1	i	i	PRON
ftr-437	710	2	d.	d.	PROPN
ftr-437	710	3	at	at	ADP
ftr-437	710	4	328	328	NUM
ftr-437	710	5	,	,	PUNCT
ftr-437	710	6	331	331	NUM
ftr-437	710	7	.	.	PUNCT
ftr-437	711	1	191	191	NUM
ftr-437	711	2	.	.	PUNCT
ftr-437	712	1	i	i	PRON
ftr-437	712	2	d.	d.	PROPN
ftr-437	712	3	192	192	NUM
ftr-437	712	4	.	.	PUNCT
ftr-437	713	1	irc	irc	PROPN
ftr-437	713	2	§	§	PROPN
ftr-437	713	3	453	453	NUM
ftr-437	713	4	.	.	PUNCT
ftr-437	714	1	see	see	VERB
ftr-437	714	2	also	also	ADV
ftr-437	714	3	regs	reg	VERB
ftr-437	714	4	.	.	PUNCT
ftr-437	715	1	§	§	PROPN
ftr-437	715	2	15a.453	15a.453	NUM
ftr-437	715	3	-	-	SYM
ftr-437	715	4	1(c)(3	1(c)(3	NUM
ftr-437	715	5	)	)	PUNCT
ftr-437	715	6	.	.	PUNCT
ftr-437	716	1	193	193	NUM
ftr-437	716	2	.	.	PUNCT
ftr-437	717	1	boca	boca	PROPN
ftr-437	717	2	investerings	investerings	PROPN
ftr-437	717	3	,	,	PUNCT
ftr-437	717	4	167	167	NUM
ftr-437	717	5	f.supp.2d	f.supp.2d	PROPN
ftr-437	717	6	at	at	ADP
ftr-437	717	7	387	387	NUM
ftr-437	717	8	-	-	SYM
ftr-437	717	9	388	388	NUM
ftr-437	717	10	.	.	PUNCT
ftr-437	717	11	194	194	NUM
ftr-437	717	12	.	.	PUNCT
ftr-437	718	1	circular	circular	ADJ
ftr-437	718	2	230	230	NUM
ftr-437	718	3	,	,	PUNCT
ftr-437	718	4	supra	supra	NOUN
ftr-437	718	5	note	note	PROPN
ftr-437	718	6	56	56	NUM
ftr-437	718	7	,	,	PUNCT
ftr-437	718	8	at	at	ADP
ftr-437	718	9	§	§	PROPN
ftr-437	718	10	10.34(a)(2	10.34(a)(2	NUM
ftr-437	718	11	)	)	PUNCT
ftr-437	718	12	.	.	PUNCT
ftr-437	719	1	195	195	X
ftr-437	719	2	.	.	X
ftr-437	719	3	see	see	VERB
ftr-437	719	4	n.	n.	PROPN
ftr-437	719	5	109	109	NUM
ftr-437	719	6	supra	supra	NOUN
ftr-437	719	7	.	.	PUNCT
ftr-437	720	1	196	196	NUM
ftr-437	720	2	.	.	PUNCT
ftr-437	721	1	253	253	NUM
ftr-437	721	2	f.3d	f.3d	NUM
ftr-437	721	3	350	350	NUM
ftr-437	721	4	(	(	PUNCT
ftr-437	721	5	8th	8th	ADJ
ftr-437	721	6	cir	cir	NOUN
ftr-437	721	7	.	.	PUNCT
ftr-437	721	8	2001	2001	NUM
ftr-437	721	9	)	)	PUNCT
ftr-437	721	10	.	.	PUNCT
ftr-437	722	1	197	197	NUM
ftr-437	722	2	.	.	X
ftr-437	723	1	277	277	NUM
ftr-437	723	2	f.3d	f.3d	NUM
ftr-437	723	3	778	778	NUM
ftr-437	723	4	(	(	PUNCT
ftr-437	723	5	5th	5th	ADJ
ftr-437	723	6	cir	cir	NOUN
ftr-437	723	7	.	.	PUNCT
ftr-437	723	8	2001	2001	NUM
ftr-437	723	9	)	)	PUNCT
ftr-437	723	10	.	.	PUNCT
ftr-437	724	1	198	198	NUM
ftr-437	724	2	.	.	PUNCT
ftr-437	725	1	see	see	VERB
ftr-437	725	2	ies	ie	NOUN
ftr-437	725	3	industries	industry	NOUN
ftr-437	725	4	,	,	PUNCT
ftr-437	725	5	253	253	NUM
ftr-437	725	6	f.3d	f.3d	NUM
ftr-437	725	7	at	at	ADP
ftr-437	725	8	351	351	NUM
ftr-437	725	9	;	;	PUNCT
ftr-437	725	10	compaq	compaq	NOUN
ftr-437	725	11	,	,	PUNCT
ftr-437	725	12	277	277	NUM
ftr-437	725	13	f.3d	f.3d	NUM
ftr-437	725	14	at	at	ADP
ftr-437	725	15	779	779	NUM
ftr-437	725	16	.	.	PROPN
ftr-437	725	17	199	199	NUM
ftr-437	725	18	.	.	PUNCT
ftr-437	726	1	see	see	VERB
ftr-437	726	2	salina	salina	PROPN
ftr-437	726	3	p’ship	p’ship	PROPN
ftr-437	726	4	lp	lp	PROPN
ftr-437	726	5	,	,	PUNCT
ftr-437	726	6	fpl	fpl	NOUN
ftr-437	726	7	group	group	PROPN
ftr-437	726	8	,	,	PUNCT
ftr-437	726	9	inc	inc	PROPN
ftr-437	726	10	.	.	PROPN
ftr-437	727	1	v.	v.	PROPN
ftr-437	727	2	commissioner	commissioner	PROPN
ftr-437	727	3	,	,	PUNCT
ftr-437	727	4	80	80	NUM
ftr-437	727	5	t.c	t.c	PROPN
ftr-437	727	6	.	.	PROPN
ftr-437	727	7	memo	memo	NOUN
ftr-437	727	8	(	(	PUNCT
ftr-437	727	9	cch	cch	NOUN
ftr-437	727	10	)	)	PUNCT
ftr-437	727	11	686	686	NUM
ftr-437	727	12	(	(	PUNCT
ftr-437	727	13	2000	2000	NUM
ftr-437	727	14	)	)	PUNCT
ftr-437	727	15	,	,	PUNCT
ftr-437	727	16	t.c	t.c	PROPN
ftr-437	727	17	.	.	PROPN
ftr-437	727	18	memo	memo	NOUN
ftr-437	727	19	(	(	PUNCT
ftr-437	727	20	ria	ria	PROPN
ftr-437	727	21	)	)	PUNCT
ftr-437	727	22	¶	¶	PROPN
ftr-437	727	23	54122	54122	NUM
ftr-437	727	24	(	(	PUNCT
ftr-437	727	25	2000	2000	NUM
ftr-437	727	26	)	)	PUNCT
ftr-437	727	27	.	.	PUNCT
ftr-437	728	1	200	200	NUM
ftr-437	728	2	.	.	PUNCT
ftr-437	729	1	see	see	VERB
ftr-437	729	2	boca	boca	PROPN
ftr-437	729	3	investerings	investering	NOUN
ftr-437	729	4	p’ship	p’ship	PROPN
ftr-437	729	5	v.	v.	PROPN
ftr-437	729	6	united	united	PROPN
ftr-437	729	7	states	states	PROPN
ftr-437	729	8	,	,	PUNCT
ftr-437	729	9	167	167	NUM
ftr-437	729	10	f.supp.2d	f.supp.2d	NUM
ftr-437	729	11	298	298	NUM
ftr-437	729	12	(	(	PUNCT
ftr-437	729	13	d.c	d.c	PROPN
ftr-437	729	14	.	.	PROPN
ftr-437	729	15	cir	cir	PROPN
ftr-437	729	16	.	.	PROPN
ftr-437	729	17	2001	2001	NUM
ftr-437	729	18	)	)	PUNCT
ftr-437	729	19	.	.	PUNCT
ftr-437	730	1	201	201	NUM
ftr-437	730	2	.	.	PUNCT
ftr-437	731	1	arbitrage	arbitrage	NOUN
ftr-437	731	2	is	be	AUX
ftr-437	731	3	the	the	DET
ftr-437	731	4	simultaneous	simultaneous	ADJ
ftr-437	731	5	buying	buying	NOUN
ftr-437	731	6	and	and	CCONJ
ftr-437	731	7	selling	selling	NOUN
ftr-437	731	8	of	of	ADP
ftr-437	731	9	securities	security	NOUN
ftr-437	731	10	,	,	PUNCT
ftr-437	731	11	e.g.	e.g.	ADV
ftr-437	731	12	adrs	adr	NOUN
ftr-437	731	13	,	,	PUNCT
ftr-437	731	14	in	in	ADP
ftr-437	731	15	different	different	ADJ
ftr-437	731	16	markets	market	NOUN
ftr-437	731	17	seeking	seek	VERB
ftr-437	731	18	a	a	DET
ftr-437	731	19	favorable	favorable	ADJ
ftr-437	731	20	price	price	NOUN
ftr-437	731	21	differential	differential	NOUN
ftr-437	731	22	.	.	PUNCT
ftr-437	732	1	tax	tax	NOUN
ftr-437	732	2	arbitrage	arbitrage	NOUN
ftr-437	732	3	occurs	occur	VERB
ftr-437	732	4	when	when	SCONJ
ftr-437	732	5	differential	differential	ADJ
ftr-437	732	6	tax	tax	NOUN
ftr-437	732	7	rates	rate	NOUN
ftr-437	732	8	on	on	ADP
ftr-437	732	9	different	different	ADJ
ftr-437	732	10	kinds	kind	NOUN
ftr-437	732	11	of	of	ADP
ftr-437	732	12	income	income	NOUN
ftr-437	732	13	are	be	AUX
ftr-437	732	14	used	use	VERB
ftr-437	732	15	to	to	ADP
ftr-437	732	16	a	a	DET
ftr-437	732	17	taxpayer	taxpayer	NOUN
ftr-437	732	18	’s	’s	PART
ftr-437	732	19	advantage	advantage	NOUN
ftr-437	732	20	.	.	PUNCT
ftr-437	733	1	see	see	VERB
ftr-437	733	2	,	,	PUNCT
ftr-437	733	3	e.g.	e.g.	ADV
ftr-437	733	4	,	,	PUNCT
ftr-437	733	5	alan	alan	PROPN
ftr-437	733	6	gunn	gunn	PROPN
ftr-437	733	7	&	&	CCONJ
ftr-437	733	8	larry	larry	PROPN
ftr-437	733	9	d.	d.	PROPN
ftr-437	733	10	ward	ward	PROPN
ftr-437	733	11	,	,	PUNCT
ftr-437	733	12	federal	federal	ADJ
ftr-437	733	13	income	income	NOUN
ftr-437	733	14	taxation	taxation	NOUN
ftr-437	733	15	389	389	NUM
ftr-437	733	16	.	.	PUNCT
ftr-437	734	1	see	see	VERB
ftr-437	734	2	also	also	ADV
ftr-437	734	3	g.	g.	PROPN
ftr-437	734	4	hirt	hirt	PROPN
ftr-437	734	5	&	&	CCONJ
ftr-437	734	6	s.	s.	PROPN
ftr-437	734	7	block	block	PROPN
ftr-437	734	8	,	,	PUNCT
ftr-437	734	9	fundamentals	fundamental	NOUN
ftr-437	734	10	of	of	ADP
ftr-437	734	11	investment	investment	NOUN
ftr-437	734	12	management	management	NOUN
ftr-437	734	13	493	493	NUM
ftr-437	734	14	.	.	PUNCT
ftr-437	735	1	fong	fong	PROPN
ftr-437	735	2	–	–	PUNCT
ftr-437	735	3	support	support	NOUN
ftr-437	735	4	plaintiffs	plaintiff	NOUN
ftr-437	735	5	’	'	PUNCT
ftr-437	735	6	position	position	NOUN
ftr-437	735	7	that	that	SCONJ
ftr-437	735	8	the	the	DET
ftr-437	735	9	transactions	transaction	NOUN
ftr-437	735	10	in	in	ADP
ftr-437	735	11	this	this	DET
ftr-437	735	12	case	case	NOUN
ftr-437	735	13	also	also	ADV
ftr-437	735	14	satisfy	satisfy	VERB
ftr-437	735	15	the	the	DET
ftr-437	735	16	second	second	ADJ
ftr-437	735	17	prong	prong	NOUN
ftr-437	735	18	of	of	ADP
ftr-437	735	19	the	the	DET
ftr-437	735	20	sham	sham	ADJ
ftr-437	735	21	transaction	transaction	NOUN
ftr-437	735	22	/	/	SYM
ftr-437	735	23	economic	economic	ADJ
ftr-437	735	24	substance	substance	NOUN
ftr-437	735	25	test	test	NOUN
ftr-437	735	26	.	.	PUNCT
ftr-437	736	1	as	as	SCONJ
ftr-437	736	2	plaintiffs	plaintiff	NOUN
ftr-437	736	3	’	'	PUNCT
ftr-437	736	4	experts	expert	NOUN
ftr-437	736	5	testified	testify	VERB
ftr-437	736	6	at	at	ADP
ftr-437	736	7	length	length	NOUN
ftr-437	736	8	,	,	PUNCT
ftr-437	736	9	there	there	PRON
ftr-437	736	10	was	be	VERB
ftr-437	736	11	–	–	PUNCT
ftr-437	736	12	from	from	ADP
ftr-437	736	13	an	an	DET
ftr-437	736	14	objective	objective	NOUN
ftr-437	736	15	,	,	PUNCT
ftr-437	736	16	ex	ex	NOUN
ftr-437	736	17	ante	ante	NOUN
ftr-437	736	18	perspective	perspective	NOUN
ftr-437	736	19	–	–	PUNCT
ftr-437	736	20	a	a	DET
ftr-437	736	21	reasonable	reasonable	ADJ
ftr-437	736	22	possibility	possibility	NOUN
ftr-437	736	23	that	that	SCONJ
ftr-437	736	24	the	the	DET
ftr-437	736	25	transactions	transaction	NOUN
ftr-437	736	26	at	at	ADP
ftr-437	736	27	issue	issue	NOUN
ftr-437	736	28	could	could	AUX
ftr-437	736	29	have	have	AUX
ftr-437	736	30	turned	turn	VERB
ftr-437	736	31	a	a	DET
ftr-437	736	32	profit.189	profit.189	NOUN
ftr-437	736	33	therefore	therefore	ADV
ftr-437	736	34	,	,	PUNCT
ftr-437	736	35	this	this	DET
ftr-437	736	36	elaborate	elaborate	ADJ
ftr-437	736	37	contingent	contingent	ADJ
ftr-437	736	38	installment	installment	NOUN
ftr-437	736	39	sales	sale	NOUN
ftr-437	736	40	tax	tax	NOUN
ftr-437	736	41	shelter	shelter	NOUN
ftr-437	736	42	,	,	PUNCT
ftr-437	736	43	with	with	ADP
ftr-437	736	44	its	its	PRON
ftr-437	736	45	purchase	purchase	NOUN
ftr-437	736	46	and	and	CCONJ
ftr-437	736	47	sale	sale	NOUN
ftr-437	736	48	of	of	ADP
ftr-437	736	49	privately	privately	ADV
ftr-437	736	50	placed	place	VERB
ftr-437	736	51	notes190	notes190	PROPN
ftr-437	736	52	and	and	CCONJ
ftr-437	736	53	libor	libor	PROPN
ftr-437	736	54	notes,191	notes,191	PROPN
ftr-437	736	55	did	do	AUX
ftr-437	736	56	demonstrate	demonstrate	VERB
ftr-437	736	57	economic	economic	ADJ
ftr-437	736	58	substance	substance	NOUN
ftr-437	736	59	and	and	CCONJ
ftr-437	736	60	compliance	compliance	NOUN
ftr-437	736	61	with	with	ADP
ftr-437	736	62	section	section	NOUN
ftr-437	736	63	453.192	453.192	NUM
ftr-437	736	64	such	such	ADJ
ftr-437	736	65	legal	legal	ADJ
ftr-437	736	66	conclusion	conclusion	NOUN
ftr-437	736	67	by	by	ADP
ftr-437	736	68	the	the	DET
ftr-437	736	69	court193	court193	PROPN
ftr-437	736	70	supports	support	VERB
ftr-437	736	71	the	the	DET
ftr-437	736	72	realistic	realistic	ADJ
ftr-437	736	73	possibility194	possibility194	PROPN
ftr-437	736	74	and	and	CCONJ
ftr-437	736	75	the	the	DET
ftr-437	736	76	more	more	ADV
ftr-437	736	77	likely	likely	ADJ
ftr-437	736	78	than	than	ADP
ftr-437	736	79	not195	not195	NOUN
ftr-437	736	80	standards	standard	NOUN
ftr-437	736	81	of	of	ADP
ftr-437	736	82	tax	tax	NOUN
ftr-437	736	83	review	review	NOUN
ftr-437	736	84	.	.	PUNCT
ftr-437	737	1	c.	c.	PROPN
ftr-437	737	2	dividend	dividend	NOUN
ftr-437	737	3	stripping	strip	VERB
ftr-437	737	4	transactions	transaction	NOUN
ftr-437	737	5	two	two	NUM
ftr-437	737	6	cases	case	NOUN
ftr-437	737	7	use	use	VERB
ftr-437	737	8	a	a	DET
ftr-437	737	9	tax	tax	NOUN
ftr-437	737	10	shelter	shelter	NOUN
ftr-437	737	11	technique	technique	NOUN
ftr-437	737	12	known	know	VERB
ftr-437	737	13	as	as	ADP
ftr-437	737	14	“	"	PUNCT
ftr-437	737	15	dividend	dividend	NOUN
ftr-437	737	16	stripping	strip	VERB
ftr-437	737	17	.	.	PUNCT
ftr-437	737	18	”	"	PUNCT
ftr-437	738	1	in	in	ADP
ftr-437	738	2	ies	ies	PROPN
ftr-437	738	3	industries	industry	NOUN
ftr-437	738	4	,	,	PUNCT
ftr-437	738	5	inc	inc	PROPN
ftr-437	738	6	.	.	PROPN
ftr-437	738	7	v.	v.	PROPN
ftr-437	738	8	united	united	PROPN
ftr-437	738	9	states196	states196	PROPN
ftr-437	738	10	and	and	CCONJ
ftr-437	738	11	compaq	compaq	PROPN
ftr-437	738	12	computer	computer	PROPN
ftr-437	738	13	corp	corp	PROPN
ftr-437	738	14	.	.	PROPN
ftr-437	738	15	v.	v.	ADP
ftr-437	738	16	commissioner197	commissioner197	PROPN
ftr-437	738	17	the	the	DET
ftr-437	738	18	multi	multi	PROPN
ftr-437	738	19	party	party	PROPN
ftr-437	738	20	dividend	dividend	NOUN
ftr-437	738	21	stripping	strip	VERB
ftr-437	738	22	with	with	ADP
ftr-437	738	23	foreign	foreign	ADJ
ftr-437	738	24	stock	stock	NOUN
ftr-437	738	25	transactions	transaction	NOUN
ftr-437	738	26	was	be	AUX
ftr-437	738	27	employed.198	employed.198	ADJ
ftr-437	738	28	unlike	unlike	ADP
ftr-437	738	29	salina199	salina199	NOUN
ftr-437	738	30	and	and	CCONJ
ftr-437	738	31	boca,200	boca,200	NOUN
ftr-437	738	32	however	however	ADV
ftr-437	738	33	,	,	PUNCT
ftr-437	738	34	this	this	DET
ftr-437	738	35	tax	tax	NOUN
ftr-437	738	36	shelter	shelter	NOUN
ftr-437	738	37	arrangement	arrangement	NOUN
ftr-437	738	38	was	be	AUX
ftr-437	738	39	fairly	fairly	ADV
ftr-437	738	40	direct	direct	ADJ
ftr-437	738	41	.	.	PUNCT
ftr-437	739	1	taxpayer	taxpayer	NOUN
ftr-437	739	2	entered	enter	VERB
ftr-437	739	3	into	into	ADP
ftr-437	739	4	a	a	DET
ftr-437	739	5	tax	tax	NOUN
ftr-437	739	6	arbitrage201	arbitrage201	PROPN
ftr-437	739	7	2002	2002	NUM
ftr-437	739	8	]	]	PUNCT
ftr-437	739	9	watchdogs	watchdog	NOUN
ftr-437	739	10	that	that	PRON
ftr-437	739	11	failed	fail	VERB
ftr-437	739	12	to	to	PART
ftr-437	739	13	bark	bark	VERB
ftr-437	739	14	885	885	NUM
ftr-437	739	15	202	202	NUM
ftr-437	739	16	.	.	PUNCT
ftr-437	740	1	american	american	ADJ
ftr-437	740	2	depository	depository	NOUN
ftr-437	740	3	receipts	receipt	NOUN
ftr-437	740	4	,	,	PUNCT
ftr-437	740	5	or	or	CCONJ
ftr-437	740	6	adrs	adr	NOUN
ftr-437	740	7	,	,	PUNCT
ftr-437	740	8	allow	allow	VERB
ftr-437	740	9	u.	u.	PROPN
ftr-437	740	10	s.	s.	PROPN
ftr-437	740	11	investors	investors	PROPN
ftr-437	740	12	to	to	PART
ftr-437	740	13	trade	trade	VERB
ftr-437	740	14	foreign	foreign	ADJ
ftr-437	740	15	company	company	NOUN
ftr-437	740	16	stock	stock	NOUN
ftr-437	740	17	by	by	ADP
ftr-437	740	18	trading	trade	VERB
ftr-437	740	19	adrs	adr	NOUN
ftr-437	740	20	on	on	ADP
ftr-437	740	21	listed	list	VERB
ftr-437	740	22	u.	u.	PROPN
ftr-437	740	23	s.	s.	PROPN
ftr-437	740	24	stock	stock	PROPN
ftr-437	740	25	exchanges	exchange	NOUN
ftr-437	740	26	.	.	PUNCT
ftr-437	741	1	adrs	adr	NOUN
ftr-437	741	2	are	be	AUX
ftr-437	741	3	not	not	PART
ftr-437	741	4	foreign	foreign	ADJ
ftr-437	741	5	stocks	stock	NOUN
ftr-437	741	6	,	,	PUNCT
ftr-437	741	7	per	per	X
ftr-437	741	8	se	se	ADV
ftr-437	741	9	,	,	PUNCT
ftr-437	741	10	but	but	CCONJ
ftr-437	741	11	represent	represent	VERB
ftr-437	741	12	interests	interest	NOUN
ftr-437	741	13	in	in	ADP
ftr-437	741	14	foreign	foreign	ADJ
ftr-437	741	15	stocks	stock	NOUN
ftr-437	741	16	through	through	ADP
ftr-437	741	17	trust	trust	NOUN
ftr-437	741	18	certificates	certificate	NOUN
ftr-437	741	19	held	hold	VERB
ftr-437	741	20	in	in	ADP
ftr-437	741	21	foreign	foreign	ADJ
ftr-437	741	22	bank	bank	NOUN
ftr-437	741	23	trusts	trust	NOUN
ftr-437	741	24	.	.	PUNCT
ftr-437	742	1	see	see	VERB
ftr-437	742	2	,	,	PUNCT
ftr-437	742	3	e.g.	e.g.	ADV
ftr-437	742	4	,	,	PUNCT
ftr-437	742	5	scott	scott	PROPN
ftr-437	742	6	besley	besley	PROPN
ftr-437	742	7	&	&	CCONJ
ftr-437	742	8	eugene	eugene	PROPN
ftr-437	742	9	f.	f.	PROPN
ftr-437	742	10	brigham	brigham	PROPN
ftr-437	742	11	,	,	PUNCT
ftr-437	742	12	essentials	essential	NOUN
ftr-437	742	13	of	of	ADP
ftr-437	742	14	managerial	managerial	ADJ
ftr-437	742	15	finance	finance	NOUN
ftr-437	742	16	648	648	NUM
ftr-437	742	17	(	(	PUNCT
ftr-437	742	18	12th	12th	NOUN
ftr-437	742	19	ed	ed	NOUN
ftr-437	742	20	.	.	PROPN
ftr-437	742	21	2000	2000	NUM
ftr-437	742	22	)	)	PUNCT
ftr-437	742	23	.	.	PUNCT
ftr-437	743	1	203	203	NUM
ftr-437	743	2	.	.	PUNCT
ftr-437	743	3	compaq	compaq	NOUN
ftr-437	743	4	,	,	PUNCT
ftr-437	743	5	277	277	NUM
ftr-437	743	6	f.3d	f.3d	NUM
ftr-437	743	7	at	at	ADP
ftr-437	743	8	779	779	NUM
ftr-437	743	9	.	.	PROPN
ftr-437	743	10	204	204	NUM
ftr-437	743	11	.	.	PUNCT
ftr-437	744	1	see	see	VERB
ftr-437	744	2	i	i	PRON
ftr-437	744	3	d.	d.	PROPN
ftr-437	744	4	at	at	ADP
ftr-437	744	5	780	780	NUM
ftr-437	744	6	.	.	PUNCT
ftr-437	745	1	205	205	NUM
ftr-437	745	2	.	.	PUNCT
ftr-437	746	1	i	i	PRON
ftr-437	746	2	d.	d.	PROPN
ftr-437	746	3	206	206	NUM
ftr-437	746	4	.	.	PUNCT
ftr-437	747	1	i	i	PRON
ftr-437	747	2	d.	d.	PROPN
ftr-437	747	3	207	207	NUM
ftr-437	747	4	.	.	PUNCT
ftr-437	748	1	i	i	PRON
ftr-437	748	2	d.	d.	PROPN
ftr-437	748	3	transaction	transaction	PROPN
ftr-437	748	4	using	use	VERB
ftr-437	748	5	american	american	ADJ
ftr-437	748	6	depository	depository	NOUN
ftr-437	748	7	receipts	receipt	NOUN
ftr-437	748	8	or	or	CCONJ
ftr-437	748	9	adrs.202	adrs.202	PROPN
ftr-437	748	10	as	as	ADP
ftr-437	748	11	the	the	DET
ftr-437	748	12	fifth	fifth	ADJ
ftr-437	748	13	circuit	circuit	NOUN
ftr-437	748	14	court	court	NOUN
ftr-437	748	15	in	in	ADP
ftr-437	748	16	compaq	compaq	NOUN
ftr-437	748	17	computer	computer	NOUN
ftr-437	748	18	so	so	ADV
ftr-437	748	19	eloquently	eloquently	ADV
ftr-437	748	20	described	describe	VERB
ftr-437	748	21	adrs	adr	NOUN
ftr-437	748	22	:	:	PUNCT
ftr-437	748	23	an	an	DET
ftr-437	748	24	adr	adr	PROPN
ftr-437	748	25	is	be	AUX
ftr-437	748	26	a	a	DET
ftr-437	748	27	trading	trading	NOUN
ftr-437	748	28	unit	unit	NOUN
ftr-437	748	29	,	,	PUNCT
ftr-437	748	30	issued	issue	VERB
ftr-437	748	31	by	by	ADP
ftr-437	748	32	a	a	DET
ftr-437	748	33	trust	trust	NOUN
ftr-437	748	34	,	,	PUNCT
ftr-437	748	35	that	that	PRON
ftr-437	748	36	represents	represent	VERB
ftr-437	748	37	ownership	ownership	NOUN
ftr-437	748	38	of	of	ADP
ftr-437	748	39	stock	stock	NOUN
ftr-437	748	40	in	in	ADP
ftr-437	748	41	a	a	DET
ftr-437	748	42	foreign	foreign	ADJ
ftr-437	748	43	corporation	corporation	NOUN
ftr-437	748	44	.	.	PUNCT
ftr-437	749	1	foreign	foreign	ADJ
ftr-437	749	2	stocks	stock	NOUN
ftr-437	749	3	are	be	AUX
ftr-437	749	4	customarily	customarily	ADV
ftr-437	749	5	traded	trade	VERB
ftr-437	749	6	on	on	ADP
ftr-437	749	7	u.s	u.s	PROPN
ftr-437	749	8	.	.	PROPN
ftr-437	749	9	stock	stock	NOUN
ftr-437	749	10	exchanges	exchange	NOUN
ftr-437	749	11	using	use	VERB
ftr-437	749	12	adrs	adr	NOUN
ftr-437	749	13	.	.	PUNCT
ftr-437	750	1	an	an	DET
ftr-437	750	2	adr	adr	PROPN
ftr-437	750	3	transaction	transaction	NOUN
ftr-437	750	4	of	of	ADP
ftr-437	750	5	the	the	DET
ftr-437	750	6	kind	kind	NOUN
ftr-437	750	7	at	at	ADP
ftr-437	750	8	issue	issue	NOUN
ftr-437	750	9	in	in	ADP
ftr-437	750	10	this	this	DET
ftr-437	750	11	case	case	NOUN
ftr-437	750	12	begins	begin	VERB
ftr-437	750	13	with	with	ADP
ftr-437	750	14	the	the	DET
ftr-437	750	15	purchase	purchase	NOUN
ftr-437	750	16	of	of	ADP
ftr-437	750	17	adrs	adr	NOUN
ftr-437	750	18	with	with	ADP
ftr-437	750	19	the	the	DET
ftr-437	750	20	settlement	settlement	NOUN
ftr-437	750	21	date	date	NOUN
ftr-437	750	22	at	at	ADP
ftr-437	750	23	a	a	DET
ftr-437	750	24	time	time	NOUN
ftr-437	750	25	when	when	SCONJ
ftr-437	750	26	the	the	DET
ftr-437	750	27	purchaser	purchaser	NOUN
ftr-437	750	28	is	be	AUX
ftr-437	750	29	entitled	entitle	VERB
ftr-437	750	30	to	to	ADP
ftr-437	750	31	a	a	DET
ftr-437	750	32	declared	declare	VERB
ftr-437	750	33	dividend	dividend	NOUN
ftr-437	750	34	–	–	PUNCT
ftr-437	750	35	that	that	ADV
ftr-437	750	36	is	is	ADV
ftr-437	750	37	,	,	PUNCT
ftr-437	750	38	before	before	ADP
ftr-437	750	39	or	or	CCONJ
ftr-437	750	40	on	on	ADP
ftr-437	750	41	the	the	DET
ftr-437	750	42	record	record	NOUN
ftr-437	750	43	date	date	NOUN
ftr-437	750	44	of	of	ADP
ftr-437	750	45	the	the	DET
ftr-437	750	46	dividend	dividend	NOUN
ftr-437	750	47	.	.	PUNCT
ftr-437	751	1	the	the	DET
ftr-437	751	2	transaction	transaction	NOUN
ftr-437	751	3	ends	end	VERB
ftr-437	751	4	with	with	ADP
ftr-437	751	5	the	the	DET
ftr-437	751	6	immediate	immediate	ADJ
ftr-437	751	7	resale	resale	NOUN
ftr-437	751	8	of	of	ADP
ftr-437	751	9	the	the	DET
ftr-437	751	10	same	same	ADJ
ftr-437	751	11	adr	adr	PROPN
ftr-437	751	12	with	with	ADP
ftr-437	751	13	the	the	DET
ftr-437	751	14	settlement	settlement	NOUN
ftr-437	751	15	date	date	NOUN
ftr-437	751	16	at	at	ADP
ftr-437	751	17	a	a	DET
ftr-437	751	18	time	time	NOUN
ftr-437	751	19	when	when	SCONJ
ftr-437	751	20	the	the	DET
ftr-437	751	21	purchaser	purchaser	NOUN
ftr-437	751	22	is	be	AUX
ftr-437	751	23	no	no	ADV
ftr-437	751	24	longer	long	ADV
ftr-437	751	25	entitled	entitle	VERB
ftr-437	751	26	to	to	ADP
ftr-437	751	27	the	the	DET
ftr-437	751	28	declared	declare	VERB
ftr-437	751	29	dividend	dividend	NOUN
ftr-437	751	30	–	–	PUNCT
ftr-437	751	31	that	that	ADV
ftr-437	751	32	is	is	ADV
ftr-437	751	33	,	,	PUNCT
ftr-437	751	34	after	after	ADP
ftr-437	751	35	the	the	DET
ftr-437	751	36	record	record	NOUN
ftr-437	751	37	date	date	NOUN
ftr-437	751	38	.	.	PUNCT
ftr-437	752	1	in	in	ADP
ftr-437	752	2	the	the	DET
ftr-437	752	3	terminology	terminology	NOUN
ftr-437	752	4	of	of	ADP
ftr-437	752	5	the	the	DET
ftr-437	752	6	market	market	NOUN
ftr-437	752	7	,	,	PUNCT
ftr-437	752	8	the	the	DET
ftr-437	752	9	adr	adr	PROPN
ftr-437	752	10	is	be	AUX
ftr-437	752	11	purchased	purchase	VERB
ftr-437	752	12	“	"	PUNCT
ftr-437	752	13	cum	cum	NOUN
ftr-437	752	14	dividend	dividend	NOUN
ftr-437	752	15	”	"	PUNCT
ftr-437	752	16	and	and	CCONJ
ftr-437	752	17	resold	resold	VERB
ftr-437	752	18	“	"	PUNCT
ftr-437	752	19	ex	ex	X
ftr-437	752	20	dividend	dividend	NOUN
ftr-437	752	21	.	.	PUNCT
ftr-437	752	22	”203	”203	PUNCT
ftr-437	753	1	like	like	ADP
ftr-437	753	2	the	the	DET
ftr-437	753	3	preceding	precede	VERB
ftr-437	753	4	case	case	NOUN
ftr-437	753	5	,	,	PUNCT
ftr-437	753	6	taxpayer	taxpayer	NOUN
ftr-437	753	7	was	be	AUX
ftr-437	753	8	approached	approach	VERB
ftr-437	753	9	by	by	ADP
ftr-437	753	10	an	an	DET
ftr-437	753	11	investment	investment	NOUN
ftr-437	753	12	firm	firm	NOUN
ftr-437	753	13	(	(	PUNCT
ftr-437	753	14	the	the	DET
ftr-437	753	15	same	same	ADJ
ftr-437	753	16	investment	investment	NOUN
ftr-437	753	17	firm	firm	NOUN
ftr-437	753	18	,	,	PUNCT
ftr-437	753	19	twenty	twenty	NUM
ftr-437	753	20	-	-	PUNCT
ftr-437	753	21	first	first	ADJ
ftr-437	753	22	securities	security	NOUN
ftr-437	753	23	corporation	corporation	NOUN
ftr-437	753	24	,	,	PUNCT
ftr-437	753	25	proposed	propose	VERB
ftr-437	753	26	this	this	DET
ftr-437	753	27	shelter	shelter	NOUN
ftr-437	753	28	in	in	ADP
ftr-437	753	29	both	both	PRON
ftr-437	753	30	cases).204	cases).204	VERB
ftr-437	753	31	the	the	DET
ftr-437	753	32	compaq	compaq	NOUN
ftr-437	753	33	computer	computer	NOUN
ftr-437	753	34	shelter	shelter	NOUN
ftr-437	753	35	had	have	VERB
ftr-437	753	36	the	the	DET
ftr-437	753	37	following	follow	VERB
ftr-437	753	38	elements	element	NOUN
ftr-437	753	39	:	:	PUNCT
ftr-437	753	40	•	•	NUM
ftr-437	753	41	taxpayer	taxpayer	NOUN
ftr-437	753	42	’s	’s	PART
ftr-437	753	43	investment	investment	NOUN
ftr-437	753	44	firm	firm	NOUN
ftr-437	753	45	purchased	purchase	VERB
ftr-437	753	46	$	$	SYM
ftr-437	753	47	887	887	NUM
ftr-437	753	48	million	million	NUM
ftr-437	753	49	in	in	ADP
ftr-437	753	50	adrs	adrs	PROPN
ftr-437	753	51	cum	cum	NOUN
ftr-437	753	52	dividend	dividend	NOUN
ftr-437	753	53	from	from	ADP
ftr-437	753	54	its	its	PRON
ftr-437	753	55	netherlands	netherlands	PROPN
ftr-437	753	56	client	client	PROPN
ftr-437	753	57	royal	royal	PROPN
ftr-437	753	58	dutch	dutch	PROPN
ftr-437	753	59	and	and	CCONJ
ftr-437	753	60	immediately	immediately	ADV
ftr-437	753	61	resold	resold	VERB
ftr-437	753	62	$	$	SYM
ftr-437	753	63	868	868	NUM
ftr-437	753	64	million	million	NUM
ftr-437	753	65	in	in	ADP
ftr-437	753	66	adrs	adrs	PROPN
ftr-437	753	67	ex	ex	X
ftr-437	753	68	dividend	dividend	NOUN
ftr-437	753	69	to	to	ADP
ftr-437	753	70	the	the	DET
ftr-437	753	71	same	same	ADJ
ftr-437	753	72	client.205	client.205	NOUN
ftr-437	753	73	•	•	ADP
ftr-437	753	74	the	the	DET
ftr-437	753	75	net	net	ADJ
ftr-437	753	76	dividend	dividend	NOUN
ftr-437	753	77	(	(	PUNCT
ftr-437	753	78	after	after	SCONJ
ftr-437	753	79	payment	payment	NOUN
ftr-437	753	80	of	of	ADP
ftr-437	753	81	$	$	SYM
ftr-437	753	82	3.4	3.4	NUM
ftr-437	753	83	million	million	NUM
ftr-437	753	84	in	in	ADP
ftr-437	753	85	netherlands	netherlands	PROPN
ftr-437	753	86	tax	tax	PROPN
ftr-437	753	87	)	)	PUNCT
ftr-437	753	88	of	of	ADP
ftr-437	753	89	$	$	SYM
ftr-437	753	90	19	19	NUM
ftr-437	753	91	million	million	NUM
ftr-437	753	92	was	be	AUX
ftr-437	753	93	paid	pay	VERB
ftr-437	753	94	to	to	ADP
ftr-437	753	95	taxpayer.206	taxpayer.206	NOUN
ftr-437	753	96	•	•	NOUN
ftr-437	753	97	on	on	ADP
ftr-437	753	98	compaq	compaq	PROPN
ftr-437	753	99	’s	’s	PART
ftr-437	753	100	1992	1992	NUM
ftr-437	753	101	income	income	NOUN
ftr-437	753	102	tax	tax	NOUN
ftr-437	753	103	return	return	NOUN
ftr-437	753	104	it	it	PRON
ftr-437	753	105	reported	report	VERB
ftr-437	753	106	$	$	SYM
ftr-437	753	107	20.7	20.7	NUM
ftr-437	753	108	million	million	NUM
ftr-437	753	109	in	in	ADP
ftr-437	753	110	capital	capital	NOUN
ftr-437	753	111	losses	loss	NOUN
ftr-437	753	112	on	on	ADP
ftr-437	753	113	the	the	DET
ftr-437	753	114	purchases	purchase	NOUN
ftr-437	753	115	and	and	CCONJ
ftr-437	753	116	resales	resale	NOUN
ftr-437	753	117	,	,	PUNCT
ftr-437	753	118	$	$	SYM
ftr-437	753	119	22.5	22.5	NUM
ftr-437	753	120	million	million	NUM
ftr-437	753	121	in	in	ADP
ftr-437	753	122	gross	gross	ADJ
ftr-437	753	123	dividend	dividend	NOUN
ftr-437	753	124	income	income	NOUN
ftr-437	753	125	,	,	PUNCT
ftr-437	753	126	and	and	CCONJ
ftr-437	753	127	a	a	DET
ftr-437	753	128	foreign	foreign	ADJ
ftr-437	753	129	tax	tax	NOUN
ftr-437	753	130	credit	credit	NOUN
ftr-437	753	131	of	of	ADP
ftr-437	753	132	$	$	SYM
ftr-437	753	133	3.4	3.4	NUM
ftr-437	753	134	million	million	NUM
ftr-437	753	135	for	for	ADP
ftr-437	753	136	the	the	DET
ftr-437	753	137	netherlands	netherlands	PROPN
ftr-437	753	138	tax	tax	PROPN
ftr-437	753	139	withheld.207	withheld.207	PROPN
ftr-437	753	140	886	886	NUM
ftr-437	753	141	florida	florida	PROPN
ftr-437	753	142	tax	tax	NOUN
ftr-437	753	143	review	review	NOUN
ftr-437	754	1	[	[	X
ftr-437	754	2	vol.5:10	vol.5:10	NOUN
ftr-437	754	3	208	208	NUM
ftr-437	754	4	.	.	PUNCT
ftr-437	755	1	i	i	PRON
ftr-437	755	2	d.	d.	PROPN
ftr-437	755	3	209	209	NUM
ftr-437	755	4	.	.	PUNCT
ftr-437	756	1	compaq	compaq	PROPN
ftr-437	756	2	computer	computer	PROPN
ftr-437	756	3	corp	corp	PROPN
ftr-437	756	4	.	.	PROPN
ftr-437	757	1	v.	v.	PROPN
ftr-437	757	2	commissioner	commissioner	PROPN
ftr-437	757	3	,	,	PUNCT
ftr-437	757	4	113	113	NUM
ftr-437	757	5	t.c	t.c	PROPN
ftr-437	757	6	.	.	PROPN
ftr-437	757	7	214	214	NUM
ftr-437	757	8	(	(	PUNCT
ftr-437	757	9	1999	1999	NUM
ftr-437	757	10	)	)	PUNCT
ftr-437	757	11	.	.	PUNCT
ftr-437	758	1	210	210	NUM
ftr-437	758	2	.	.	PUNCT
ftr-437	759	1	i	i	PRON
ftr-437	759	2	d.	d.	PROPN
ftr-437	759	3	at	at	ADP
ftr-437	759	4	222	222	NUM
ftr-437	759	5	.	.	PUNCT
ftr-437	760	1	211	211	NUM
ftr-437	760	2	.	.	PUNCT
ftr-437	761	1	i	i	PRON
ftr-437	761	2	d.	d.	VERB
ftr-437	761	3	at	at	ADP
ftr-437	761	4	223	223	NUM
ftr-437	761	5	-	-	SYM
ftr-437	761	6	225	225	NUM
ftr-437	761	7	.	.	X
ftr-437	762	1	212	212	NUM
ftr-437	762	2	.	.	PUNCT
ftr-437	763	1	ies	ie	NOUN
ftr-437	763	2	industries	industry	NOUN
ftr-437	763	3	,	,	PUNCT
ftr-437	763	4	inc	inc	PROPN
ftr-437	763	5	.	.	PROPN
ftr-437	764	1	v.	v.	PROPN
ftr-437	764	2	united	united	PROPN
ftr-437	764	3	states	states	PROPN
ftr-437	764	4	,	,	PUNCT
ftr-437	764	5	253	253	NUM
ftr-437	764	6	f.3d	f.3d	NUM
ftr-437	764	7	350	350	NUM
ftr-437	764	8	(	(	PUNCT
ftr-437	764	9	8th	8th	ADJ
ftr-437	764	10	cir	cir	NOUN
ftr-437	764	11	.	.	PUNCT
ftr-437	764	12	2001	2001	NUM
ftr-437	764	13	)	)	PUNCT
ftr-437	764	14	.	.	PUNCT
ftr-437	765	1	213	213	NUM
ftr-437	765	2	.	.	PUNCT
ftr-437	765	3	compaq	compaq	NOUN
ftr-437	765	4	,	,	PUNCT
ftr-437	765	5	277	277	NUM
ftr-437	765	6	f.3d	f.3d	NUM
ftr-437	765	7	at	at	ADP
ftr-437	765	8	782	782	NUM
ftr-437	765	9	-	-	SYM
ftr-437	765	10	783	783	NUM
ftr-437	765	11	.	.	PUNCT
ftr-437	766	1	•	•	NUM
ftr-437	766	2	compaq	compaq	NOUN
ftr-437	766	3	then	then	ADV
ftr-437	766	4	used	use	VERB
ftr-437	766	5	the	the	DET
ftr-437	766	6	capital	capital	NOUN
ftr-437	766	7	loss	loss	NOUN
ftr-437	766	8	to	to	PART
ftr-437	766	9	offset	offset	VERB
ftr-437	766	10	a	a	DET
ftr-437	766	11	$	$	SYM
ftr-437	766	12	231.7	231.7	NUM
ftr-437	766	13	million	million	NUM
ftr-437	766	14	capital	capital	NOUN
ftr-437	766	15	gain	gain	NOUN
ftr-437	766	16	it	it	PRON
ftr-437	766	17	had	have	AUX
ftr-437	766	18	realized	realize	VERB
ftr-437	766	19	on	on	ADP
ftr-437	766	20	an	an	DET
ftr-437	766	21	unrelated	unrelated	ADJ
ftr-437	766	22	transaction.208	transaction.208	NOUN
ftr-437	766	23	the	the	DET
ftr-437	766	24	commissioner	commissioner	NOUN
ftr-437	766	25	contended	contend	VERB
ftr-437	766	26	that	that	SCONJ
ftr-437	766	27	the	the	DET
ftr-437	766	28	multi	multi	PROPN
ftr-437	766	29	party	party	PROPN
ftr-437	766	30	dividend	dividend	NOUN
ftr-437	766	31	stripping	strip	VERB
ftr-437	766	32	transactions	transaction	NOUN
ftr-437	766	33	lacked	lack	VERB
ftr-437	766	34	economic	economic	ADJ
ftr-437	766	35	substance	substance	NOUN
ftr-437	766	36	and	and	CCONJ
ftr-437	766	37	the	the	DET
ftr-437	766	38	tax	tax	NOUN
ftr-437	766	39	court	court	NOUN
ftr-437	766	40	agreed.209	agreed.209	NOUN
ftr-437	766	41	that	that	PRON
ftr-437	766	42	court	court	NOUN
ftr-437	766	43	condemned	condemn	VERB
ftr-437	766	44	the	the	DET
ftr-437	766	45	transaction	transaction	NOUN
ftr-437	766	46	as	as	ADP
ftr-437	766	47	lacking	lack	VERB
ftr-437	766	48	economic	economic	ADJ
ftr-437	766	49	substance	substance	NOUN
ftr-437	766	50	because	because	SCONJ
ftr-437	766	51	it	it	PRON
ftr-437	766	52	gave	give	VERB
ftr-437	766	53	the	the	DET
ftr-437	766	54	illusion	illusion	NOUN
ftr-437	766	55	of	of	ADP
ftr-437	766	56	profit	profit	NOUN
ftr-437	766	57	while	while	SCONJ
ftr-437	766	58	simultaneously	simultaneously	ADV
ftr-437	766	59	resulting	result	VERB
ftr-437	766	60	in	in	ADP
ftr-437	766	61	a	a	DET
ftr-437	766	62	tax	tax	NOUN
ftr-437	766	63	credit	credit	NOUN
ftr-437	766	64	of	of	ADP
ftr-437	766	65	$	$	SYM
ftr-437	766	66	3.4	3.4	NUM
ftr-437	766	67	million	million	NUM
ftr-437	766	68	–	–	PUNCT
ftr-437	766	69	far	far	ADV
ftr-437	766	70	in	in	ADP
ftr-437	766	71	excess	excess	NOUN
ftr-437	766	72	of	of	ADP
ftr-437	766	73	compaq	compaq	NOUN
ftr-437	766	74	’s	’s	PART
ftr-437	766	75	tax	tax	NOUN
ftr-437	766	76	liability	liability	NOUN
ftr-437	766	77	of	of	ADP
ftr-437	766	78	$	$	SYM
ftr-437	766	79	640,000	640,000	NUM
ftr-437	766	80	,	,	PUNCT
ftr-437	766	81	allowing	allow	VERB
ftr-437	766	82	for	for	ADP
ftr-437	766	83	a	a	DET
ftr-437	766	84	tax	tax	NOUN
ftr-437	766	85	credit	credit	NOUN
ftr-437	766	86	offset	offset	NOUN
ftr-437	766	87	against	against	ADP
ftr-437	766	88	unrelated	unrelated	ADJ
ftr-437	766	89	transactions.210	transactions.210	NOUN
ftr-437	766	90	moreover	moreover	ADV
ftr-437	766	91	,	,	PUNCT
ftr-437	766	92	there	there	PRON
ftr-437	766	93	was	be	VERB
ftr-437	766	94	no	no	DET
ftr-437	766	95	tangible	tangible	ADJ
ftr-437	766	96	evidence	evidence	NOUN
ftr-437	766	97	of	of	ADP
ftr-437	766	98	substantive	substantive	ADJ
ftr-437	766	99	ownership	ownership	NOUN
ftr-437	766	100	of	of	ADP
ftr-437	766	101	royal	royal	ADJ
ftr-437	766	102	dutch	dutch	ADJ
ftr-437	766	103	adrs	adr	NOUN
ftr-437	766	104	and	and	CCONJ
ftr-437	766	105	was	be	AUX
ftr-437	766	106	solely	solely	ADV
ftr-437	766	107	motivated	motivated	ADJ
ftr-437	766	108	by	by	ADP
ftr-437	766	109	the	the	DET
ftr-437	766	110	expected	expect	VERB
ftr-437	766	111	tax	tax	NOUN
ftr-437	766	112	benefits.211	benefits.211	PROPN
ftr-437	766	113	in	in	ADP
ftr-437	766	114	reversing	reverse	VERB
ftr-437	766	115	the	the	DET
ftr-437	766	116	tax	tax	NOUN
ftr-437	766	117	court	court	NOUN
ftr-437	766	118	,	,	PUNCT
ftr-437	766	119	the	the	DET
ftr-437	766	120	fifth	fifth	ADJ
ftr-437	766	121	circuit	circuit	NOUN
ftr-437	766	122	found	find	VERB
ftr-437	766	123	that	that	SCONJ
ftr-437	766	124	the	the	DET
ftr-437	766	125	eight	eight	NUM
ftr-437	766	126	circuit	circuit	NOUN
ftr-437	766	127	court	court	NOUN
ftr-437	766	128	had	have	AUX
ftr-437	766	129	ruled	rule	VERB
ftr-437	766	130	as	as	ADP
ftr-437	766	131	a	a	DET
ftr-437	766	132	matter	matter	NOUN
ftr-437	766	133	of	of	ADP
ftr-437	766	134	law	law	NOUN
ftr-437	766	135	in	in	ADP
ftr-437	766	136	ies	ies	PROPN
ftr-437	766	137	industries212	industries212	PROPN
ftr-437	766	138	that	that	SCONJ
ftr-437	766	139	an	an	DET
ftr-437	766	140	adr	adr	PROPN
ftr-437	766	141	dividend	dividend	NOUN
ftr-437	766	142	stripping	strip	VERB
ftr-437	766	143	transaction	transaction	NOUN
ftr-437	766	144	identical	identical	ADJ
ftr-437	766	145	to	to	ADP
ftr-437	766	146	the	the	DET
ftr-437	766	147	case	case	NOUN
ftr-437	766	148	at	at	ADP
ftr-437	766	149	hand	hand	NOUN
ftr-437	766	150	did	do	AUX
ftr-437	766	151	not	not	PART
ftr-437	766	152	lack	lack	VERB
ftr-437	766	153	economic	economic	ADJ
ftr-437	766	154	substance.213	substance.213	NOUN
ftr-437	766	155	thus	thus	ADV
ftr-437	766	156	,	,	PUNCT
ftr-437	766	157	the	the	DET
ftr-437	766	158	fifth	fifth	ADJ
ftr-437	766	159	circuit	circuit	NOUN
ftr-437	766	160	court	court	NOUN
ftr-437	766	161	found	find	VERB
ftr-437	766	162	that	that	SCONJ
ftr-437	766	163	the	the	DET
ftr-437	766	164	transaction	transaction	NOUN
ftr-437	766	165	,	,	PUNCT
ftr-437	766	166	like	like	ADP
ftr-437	766	167	the	the	DET
ftr-437	766	168	eighth	eighth	ADJ
ftr-437	766	169	circuit	circuit	NOUN
ftr-437	766	170	,	,	PUNCT
ftr-437	766	171	embodied	embody	VERB
ftr-437	766	172	a	a	DET
ftr-437	766	173	valid	valid	ADJ
ftr-437	766	174	business	business	NOUN
ftr-437	766	175	purpose	purpose	NOUN
ftr-437	766	176	.	.	PUNCT
ftr-437	767	1	[	[	X
ftr-437	767	2	a]s	a]	VERB
ftr-437	767	3	to	to	ADP
ftr-437	767	4	business	business	NOUN
ftr-437	767	5	purpose	purpose	NOUN
ftr-437	767	6	:	:	PUNCT
ftr-437	767	7	even	even	ADV
ftr-437	767	8	assuming	assume	VERB
ftr-437	767	9	that	that	SCONJ
ftr-437	767	10	compaq	compaq	NOUN
ftr-437	767	11	sought	seek	VERB
ftr-437	767	12	primarily	primarily	ADV
ftr-437	767	13	to	to	PART
ftr-437	767	14	get	get	VERB
ftr-437	767	15	otherwise	otherwise	ADV
ftr-437	767	16	unavailable	unavailable	ADJ
ftr-437	767	17	tax	tax	NOUN
ftr-437	767	18	benefits	benefit	NOUN
ftr-437	767	19	in	in	ADP
ftr-437	767	20	order	order	NOUN
ftr-437	767	21	to	to	PART
ftr-437	767	22	offset	offset	VERB
ftr-437	767	23	unrelated	unrelated	ADJ
ftr-437	767	24	tax	tax	NOUN
ftr-437	767	25	liabilities	liability	NOUN
ftr-437	767	26	and	and	CCONJ
ftr-437	767	27	unrelated	unrelated	ADJ
ftr-437	767	28	capital	capital	NOUN
ftr-437	767	29	gains	gain	NOUN
ftr-437	767	30	,	,	PUNCT
ftr-437	767	31	this	this	PRON
ftr-437	767	32	need	need	AUX
ftr-437	767	33	not	not	PART
ftr-437	767	34	invalidate	invalidate	VERB
ftr-437	767	35	the	the	DET
ftr-437	767	36	transaction	transaction	NOUN
ftr-437	767	37	.	.	PUNCT
ftr-437	768	1	see	see	VERB
ftr-437	768	2	frank	frank	PROPN
ftr-437	768	3	lyon	lyon	PROPN
ftr-437	768	4	co.	co.	PROPN
ftr-437	768	5	,	,	PUNCT
ftr-437	768	6	435	435	NUM
ftr-437	768	7	u.s	u.s	PROPN
ftr-437	768	8	.	.	PROPN
ftr-437	768	9	at	at	ADP
ftr-437	768	10	580	580	NUM
ftr-437	768	11	,	,	PUNCT
ftr-437	768	12	98	98	NUM
ftr-437	768	13	s.ct	s.ct	NOUN
ftr-437	768	14	.	.	PUNCT
ftr-437	769	1	at	at	ADP
ftr-437	769	2	1302	1302	NUM
ftr-437	769	3	.	.	PUNCT
ftr-437	770	1	yet	yet	CCONJ
ftr-437	770	2	the	the	DET
ftr-437	770	3	evidence	evidence	NOUN
ftr-437	770	4	in	in	ADP
ftr-437	770	5	the	the	DET
ftr-437	770	6	record	record	NOUN
ftr-437	770	7	does	do	AUX
ftr-437	770	8	not	not	PART
ftr-437	770	9	show	show	VERB
ftr-437	770	10	that	that	SCONJ
ftr-437	770	11	compaq	compaq	NOUN
ftr-437	770	12	’s	’s	PART
ftr-437	770	13	choice	choice	NOUN
ftr-437	770	14	to	to	PART
ftr-437	770	15	engage	engage	VERB
ftr-437	770	16	in	in	ADP
ftr-437	770	17	the	the	DET
ftr-437	770	18	adr	adr	PROPN
ftr-437	770	19	transaction	transaction	NOUN
ftr-437	770	20	was	be	AUX
ftr-437	770	21	solely	solely	ADV
ftr-437	770	22	motivated	motivated	ADJ
ftr-437	770	23	by	by	ADP
ftr-437	770	24	the	the	DET
ftr-437	770	25	tax	tax	NOUN
ftr-437	770	26	consequences	consequence	NOUN
ftr-437	770	27	of	of	ADP
ftr-437	770	28	the	the	DET
ftr-437	770	29	transaction	transaction	NOUN
ftr-437	770	30	.	.	PUNCT
ftr-437	771	1	instead	instead	ADV
ftr-437	771	2	,	,	PUNCT
ftr-437	771	3	the	the	DET
ftr-437	771	4	evidence	evidence	NOUN
ftr-437	771	5	shows	show	VERB
ftr-437	771	6	that	that	SCONJ
ftr-437	771	7	compaq	compaq	NOUN
ftr-437	771	8	actually	actually	ADV
ftr-437	771	9	and	and	CCONJ
ftr-437	771	10	legitimately	legitimately	ADV
ftr-437	771	11	also	also	ADV
ftr-437	771	12	sought	seek	VERB
ftr-437	771	13	the	the	DET
ftr-437	771	14	(	(	PUNCT
ftr-437	771	15	pre	pre	ADJ
ftr-437	771	16	-	-	NOUN
ftr-437	771	17	tax	tax	NOUN
ftr-437	771	18	)	)	PUNCT
ftr-437	771	19	$	$	SYM
ftr-437	771	20	1.9	1.9	NUM
ftr-437	771	21	million	million	NUM
ftr-437	771	22	profit	profit	NOUN
ftr-437	771	23	it	it	PRON
ftr-437	771	24	would	would	AUX
ftr-437	771	25	get	get	VERB
ftr-437	771	26	from	from	ADP
ftr-437	771	27	the	the	DET
ftr-437	771	28	royal	royal	ADJ
ftr-437	771	29	dutch	dutch	ADJ
ftr-437	771	30	dividend	dividend	NOUN
ftr-437	771	31	of	of	ADP
ftr-437	771	32	approximately	approximately	ADV
ftr-437	771	33	$	$	SYM
ftr-437	771	34	22.5	22.5	NUM
ftr-437	771	35	million	million	NUM
ftr-437	771	36	less	less	ADJ
ftr-437	771	37	the	the	DET
ftr-437	771	38	$	$	SYM
ftr-437	771	39	20.7	20.7	NUM
ftr-437	771	40	million	million	NUM
ftr-437	771	41	or	or	CCONJ
ftr-437	771	42	so	so	ADV
ftr-437	771	43	in	in	ADP
ftr-437	771	44	capital	capital	NOUN
ftr-437	771	45	losses	loss	NOUN
ftr-437	771	46	that	that	PRON
ftr-437	771	47	compaq	compaq	NOUN
ftr-437	771	48	would	would	AUX
ftr-437	771	49	incur	incur	VERB
ftr-437	771	50	from	from	ADP
ftr-437	771	51	the	the	DET
ftr-437	771	52	sale	sale	NOUN
ftr-437	771	53	of	of	ADP
ftr-437	771	54	the	the	DET
ftr-437	771	55	adrs	adr	NOUN
ftr-437	771	56	ex	ex	NOUN
ftr-437	771	57	dividend	dividend	NOUN
ftr-437	771	58	.	.	PUNCT
ftr-437	772	1	although	although	SCONJ
ftr-437	772	2	,	,	PUNCT
ftr-437	772	3	as	as	SCONJ
ftr-437	772	4	the	the	DET
ftr-437	772	5	tax	tax	NOUN
ftr-437	772	6	court	court	NOUN
ftr-437	772	7	found	find	VERB
ftr-437	772	8	,	,	PUNCT
ftr-437	772	9	the	the	DET
ftr-437	772	10	parties	party	NOUN
ftr-437	772	11	attempted	attempt	VERB
ftr-437	772	12	to	to	PART
ftr-437	772	13	minimize	minimize	VERB
ftr-437	772	14	the	the	DET
ftr-437	772	15	risks	risk	NOUN
ftr-437	772	16	incident	incident	NOUN
ftr-437	772	17	to	to	ADP
ftr-437	772	18	the	the	DET
ftr-437	772	19	transaction	transaction	NOUN
ftr-437	772	20	,	,	PUNCT
ftr-437	772	21	those	those	DET
ftr-437	772	22	risks	risk	NOUN
ftr-437	772	23	did	do	AUX
ftr-437	772	24	exist	exist	VERB
ftr-437	772	25	and	and	CCONJ
ftr-437	772	26	were	be	AUX
ftr-437	772	27	not	not	PART
ftr-437	772	28	by	by	ADP
ftr-437	772	29	any	any	DET
ftr-437	772	30	means	mean	NOUN
ftr-437	772	31	insignificant	insignificant	ADJ
ftr-437	772	32	.	.	PUNCT
ftr-437	773	1	in	in	ADP
ftr-437	773	2	light	light	NOUN
ftr-437	773	3	of	of	ADP
ftr-437	773	4	what	what	PRON
ftr-437	773	5	we	we	PRON
ftr-437	773	6	have	have	AUX
ftr-437	773	7	said	say	VERB
ftr-437	773	8	about	about	ADP
ftr-437	773	9	the	the	DET
ftr-437	773	10	nature	nature	NOUN
ftr-437	773	11	of	of	ADP
ftr-437	773	12	compaq	compaq	PROPN
ftr-437	773	13	’s	’s	PART
ftr-437	773	14	profit	profit	NOUN
ftr-437	773	15	,	,	PUNCT
ftr-437	773	16	both	both	DET
ftr-437	773	17	pre	pre	ADJ
ftr-437	773	18	-	-	NOUN
ftr-437	773	19	tax	tax	ADJ
ftr-437	773	20	and	and	CCONJ
ftr-437	773	21	post	post	ADJ
ftr-437	773	22	-	-	NOUN
ftr-437	773	23	tax	tax	NOUN
ftr-437	773	24	,	,	PUNCT
ftr-437	773	25	we	we	PRON
ftr-437	773	26	conclude	conclude	VERB
ftr-437	773	27	that	that	SCONJ
ftr-437	773	28	the	the	DET
ftr-437	773	29	2002	2002	NUM
ftr-437	773	30	]	]	PUNCT
ftr-437	773	31	watchdogs	watchdog	NOUN
ftr-437	773	32	that	that	PRON
ftr-437	773	33	failed	fail	VERB
ftr-437	773	34	to	to	PART
ftr-437	773	35	bark	bark	VERB
ftr-437	773	36	887	887	NUM
ftr-437	773	37	214	214	NUM
ftr-437	773	38	.	.	PUNCT
ftr-437	774	1	i	i	PRON
ftr-437	774	2	d.	d.	VERB
ftr-437	774	3	at	at	ADP
ftr-437	774	4	786	786	NUM
ftr-437	774	5	-	-	SYM
ftr-437	774	6	787	787	NUM
ftr-437	774	7	.	.	PUNCT
ftr-437	775	1	215	215	NUM
ftr-437	775	2	.	.	PUNCT
ftr-437	775	3	253	253	NUM
ftr-437	775	4	f.3d	f.3d	NUM
ftr-437	775	5	350	350	NUM
ftr-437	775	6	.	.	PUNCT
ftr-437	776	1	216	216	NUM
ftr-437	776	2	.	.	X
ftr-437	777	1	277	277	NUM
ftr-437	777	2	f.3d	f.3d	NUM
ftr-437	777	3	778	778	NUM
ftr-437	777	4	.	.	PUNCT
ftr-437	778	1	217	217	NUM
ftr-437	778	2	.	.	PUNCT
ftr-437	779	1	these	these	DET
ftr-437	779	2	multiparty	multiparty	ADJ
ftr-437	779	3	dividend	dividend	NOUN
ftr-437	779	4	stripping	strip	VERB
ftr-437	779	5	tax	tax	NOUN
ftr-437	779	6	shelter	shelter	NOUN
ftr-437	779	7	transactions	transaction	NOUN
ftr-437	779	8	are	be	AUX
ftr-437	779	9	not	not	PART
ftr-437	779	10	without	without	ADP
ftr-437	779	11	their	their	PRON
ftr-437	779	12	critics	critic	NOUN
ftr-437	779	13	.	.	PUNCT
ftr-437	780	1	see	see	VERB
ftr-437	780	2	,	,	PUNCT
ftr-437	780	3	e.g.	e.g.	ADV
ftr-437	780	4	,	,	PUNCT
ftr-437	780	5	marc	marc	PROPN
ftr-437	780	6	d.	d.	PROPN
ftr-437	780	7	teitelbaum	teitelbaum	PROPN
ftr-437	780	8	,	,	PUNCT
ftr-437	780	9	compaq	compaq	NOUN
ftr-437	780	10	computer	computer	NOUN
ftr-437	780	11	and	and	CCONJ
ftr-437	780	12	ies	ies	NOUN
ftr-437	780	13	industries	industry	NOUN
ftr-437	780	14	–	–	PUNCT
ftr-437	780	15	the	the	DET
ftr-437	780	16	empire	empire	NOUN
ftr-437	780	17	strikes	strike	VERB
ftr-437	780	18	back	back	ADP
ftr-437	780	19	,	,	PUNCT
ftr-437	780	20	20	20	NUM
ftr-437	780	21	tax	tax	NOUN
ftr-437	780	22	notes	note	NOUN
ftr-437	780	23	int’l	int’l	PRON
ftr-437	780	24	791	791	NUM
ftr-437	780	25	(	(	PUNCT
ftr-437	780	26	2000	2000	NUM
ftr-437	780	27	)	)	PUNCT
ftr-437	780	28	;	;	PUNCT
ftr-437	780	29	david	david	PROPN
ftr-437	780	30	p.	p.	PROPN
ftr-437	780	31	hariton	hariton	PROPN
ftr-437	780	32	,	,	PUNCT
ftr-437	780	33	sorting	sort	VERB
ftr-437	780	34	out	out	ADP
ftr-437	780	35	the	the	DET
ftr-437	780	36	tangle	tangle	NOUN
ftr-437	780	37	of	of	ADP
ftr-437	780	38	economic	economic	ADJ
ftr-437	780	39	substance	substance	NOUN
ftr-437	780	40	,	,	PUNCT
ftr-437	780	41	52	52	NUM
ftr-437	780	42	tax	tax	NOUN
ftr-437	780	43	law	law	NOUN
ftr-437	780	44	.	.	PUNCT
ftr-437	781	1	235	235	NUM
ftr-437	781	2	,	,	PUNCT
ftr-437	781	3	273	273	NUM
ftr-437	781	4	(	(	PUNCT
ftr-437	781	5	1999	1999	NUM
ftr-437	781	6	)	)	PUNCT
ftr-437	781	7	;	;	PUNCT
ftr-437	781	8	peter	peter	PROPN
ftr-437	781	9	c.	c.	PROPN
ftr-437	781	10	canellos	canellos	PROPN
ftr-437	781	11	,	,	PUNCT
ftr-437	781	12	a	a	DET
ftr-437	781	13	tax	tax	NOUN
ftr-437	781	14	practitioner	practitioner	NOUN
ftr-437	781	15	’s	’s	PART
ftr-437	781	16	perspective	perspective	NOUN
ftr-437	781	17	on	on	ADP
ftr-437	781	18	substance	substance	NOUN
ftr-437	781	19	,	,	PUNCT
ftr-437	781	20	form	form	NOUN
ftr-437	781	21	and	and	CCONJ
ftr-437	781	22	business	business	NOUN
ftr-437	781	23	purpose	purpose	NOUN
ftr-437	781	24	in	in	ADP
ftr-437	781	25	structuring	structure	VERB
ftr-437	781	26	business	business	NOUN
ftr-437	781	27	transactions	transaction	NOUN
ftr-437	781	28	and	and	CCONJ
ftr-437	781	29	in	in	ADP
ftr-437	781	30	tax	tax	NOUN
ftr-437	781	31	shelters	shelter	NOUN
ftr-437	781	32	,	,	PUNCT
ftr-437	781	33	54	54	NUM
ftr-437	781	34	smu	smu	NOUN
ftr-437	781	35	l.rev	l.rev	X
ftr-437	781	36	.	.	PUNCT
ftr-437	782	1	47	47	NUM
ftr-437	782	2	,	,	PUNCT
ftr-437	782	3	54	54	NUM
ftr-437	782	4	(	(	PUNCT
ftr-437	782	5	2001	2001	NUM
ftr-437	782	6	)	)	PUNCT
ftr-437	782	7	;	;	PUNCT
ftr-437	782	8	george	george	PROPN
ftr-437	782	9	k.	k.	PROPN
ftr-437	782	10	yin	yin	PROPN
ftr-437	782	11	,	,	PUNCT
ftr-437	782	12	getting	get	VERB
ftr-437	782	13	serious	serious	ADJ
ftr-437	782	14	about	about	ADP
ftr-437	782	15	corporate	corporate	ADJ
ftr-437	782	16	tax	tax	NOUN
ftr-437	782	17	shelters	shelter	NOUN
ftr-437	782	18	:	:	PUNCT
ftr-437	782	19	taking	take	VERB
ftr-437	782	20	a	a	DET
ftr-437	782	21	lesson	lesson	NOUN
ftr-437	782	22	from	from	ADP
ftr-437	782	23	history	history	NOUN
ftr-437	782	24	,	,	PUNCT
ftr-437	782	25	54	54	NUM
ftr-437	782	26	smu	smu	NOUN
ftr-437	782	27	l	l	NOUN
ftr-437	782	28	.rev	.rev	PROPN
ftr-437	782	29	.	.	PUNCT
ftr-437	783	1	209	209	NUM
ftr-437	783	2	,	,	PUNCT
ftr-437	783	3	222	222	NUM
ftr-437	783	4	(	(	PUNCT
ftr-437	783	5	2001	2001	NUM
ftr-437	783	6	)	)	PUNCT
ftr-437	783	7	;	;	PUNCT
ftr-437	783	8	daniel	daniel	PROPN
ftr-437	783	9	n.	n.	PROPN
ftr-437	783	10	shaviro	shaviro	PROPN
ftr-437	783	11	,	,	PUNCT
ftr-437	783	12	economic	economic	ADJ
ftr-437	783	13	substance	substance	NOUN
ftr-437	783	14	,	,	PUNCT
ftr-437	783	15	corporate	corporate	ADJ
ftr-437	783	16	tax	tax	NOUN
ftr-437	783	17	shelters	shelter	NOUN
ftr-437	783	18	,	,	PUNCT
ftr-437	783	19	and	and	CCONJ
ftr-437	783	20	the	the	DET
ftr-437	783	21	compaq	compaq	NOUN
ftr-437	783	22	case	case	NOUN
ftr-437	783	23	,	,	PUNCT
ftr-437	783	24	88	88	NUM
ftr-437	783	25	tax	tax	NOUN
ftr-437	783	26	notes	note	NOUN
ftr-437	783	27	221	221	NUM
ftr-437	783	28	(	(	PUNCT
ftr-437	783	29	2000	2000	NUM
ftr-437	783	30	)	)	PUNCT
ftr-437	783	31	;	;	PUNCT
ftr-437	783	32	david	david	PROPN
ftr-437	783	33	a.	a.	PROPN
ftr-437	783	34	weisbach	weisbach	PROPN
ftr-437	783	35	,	,	PUNCT
ftr-437	783	36	the	the	DET
ftr-437	783	37	failure	failure	NOUN
ftr-437	783	38	of	of	ADP
ftr-437	783	39	disclosure	disclosure	NOUN
ftr-437	783	40	as	as	ADP
ftr-437	783	41	an	an	DET
ftr-437	783	42	approach	approach	NOUN
ftr-437	783	43	to	to	ADP
ftr-437	783	44	shelters	shelter	NOUN
ftr-437	783	45	,	,	PUNCT
ftr-437	783	46	54	54	NUM
ftr-437	783	47	smu	smu	PROPN
ftr-437	783	48	l.	l.	PROPN
ftr-437	783	49	rev	rev	PROPN
ftr-437	783	50	.	.	PROPN
ftr-437	783	51	73	73	NUM
ftr-437	783	52	,	,	PUNCT
ftr-437	783	53	79	79	NUM
ftr-437	783	54	(	(	PUNCT
ftr-437	783	55	2001	2001	NUM
ftr-437	783	56	)	)	PUNCT
ftr-437	783	57	.	.	PUNCT
ftr-437	784	1	218	218	NUM
ftr-437	784	2	.	.	PUNCT
ftr-437	785	1	254	254	NUM
ftr-437	785	2	f.3d	f.3d	NUM
ftr-437	785	3	1014	1014	NUM
ftr-437	785	4	(	(	PUNCT
ftr-437	785	5	11th	11th	ADJ
ftr-437	785	6	cir	cir	NOUN
ftr-437	785	7	.	.	PUNCT
ftr-437	785	8	2001	2001	NUM
ftr-437	785	9	)	)	PUNCT
ftr-437	785	10	.	.	PUNCT
ftr-437	786	1	transaction	transaction	NOUN
ftr-437	786	2	had	have	VERB
ftr-437	786	3	a	a	DET
ftr-437	786	4	sufficient	sufficient	ADJ
ftr-437	786	5	business	business	NOUN
ftr-437	786	6	purpose	purpose	NOUN
ftr-437	786	7	independent	independent	ADJ
ftr-437	786	8	of	of	ADP
ftr-437	786	9	tax	tax	NOUN
ftr-437	786	10	considerations.214	considerations.214	PROPN
ftr-437	786	11	therefore	therefore	ADV
ftr-437	786	12	,	,	PUNCT
ftr-437	786	13	in	in	ADP
ftr-437	786	14	both	both	CCONJ
ftr-437	786	15	ies215	ies215	NOUN
ftr-437	786	16	and	and	CCONJ
ftr-437	786	17	compaq216	compaq216	NUM
ftr-437	786	18	the	the	DET
ftr-437	786	19	respective	respective	ADJ
ftr-437	786	20	appellate	appellate	ADJ
ftr-437	786	21	courts	court	NOUN
ftr-437	786	22	found	find	VERB
ftr-437	786	23	that	that	SCONJ
ftr-437	786	24	the	the	DET
ftr-437	786	25	dividend	dividend	NOUN
ftr-437	786	26	stripping	strip	VERB
ftr-437	786	27	transaction	transaction	NOUN
ftr-437	786	28	had	have	VERB
ftr-437	786	29	economic	economic	ADJ
ftr-437	786	30	substance	substance	NOUN
ftr-437	786	31	and	and	CCONJ
ftr-437	786	32	a	a	DET
ftr-437	786	33	valid	valid	ADJ
ftr-437	786	34	business	business	NOUN
ftr-437	786	35	purpose	purpose	NOUN
ftr-437	786	36	thereby	thereby	ADV
ftr-437	786	37	supporting	support	VERB
ftr-437	786	38	this	this	DET
ftr-437	786	39	type	type	NOUN
ftr-437	786	40	of	of	ADP
ftr-437	786	41	tax	tax	NOUN
ftr-437	786	42	shelter	shelter	NOUN
ftr-437	786	43	under	under	ADP
ftr-437	786	44	future	future	ADJ
ftr-437	786	45	tax	tax	NOUN
ftr-437	786	46	review	review	NOUN
ftr-437	786	47	standards	standard	NOUN
ftr-437	786	48	on	on	ADP
ftr-437	786	49	similar	similar	ADJ
ftr-437	786	50	facts.217	facts.217	NOUN
ftr-437	786	51	d.	d.	PROPN
ftr-437	786	52	offshore	offshore	ADJ
ftr-437	786	53	special	special	ADJ
ftr-437	786	54	purpose	purpose	NOUN
ftr-437	786	55	entities	entitie	VERB
ftr-437	786	56	the	the	DET
ftr-437	786	57	case	case	NOUN
ftr-437	786	58	of	of	ADP
ftr-437	786	59	ups	up	NOUN
ftr-437	786	60	v.	v.	ADP
ftr-437	786	61	commissioner218	commissioner218	PROPN
ftr-437	786	62	illustrates	illustrate	VERB
ftr-437	786	63	how	how	SCONJ
ftr-437	786	64	a	a	DET
ftr-437	786	65	business	business	NOUN
ftr-437	786	66	exigency	exigency	NOUN
ftr-437	786	67	can	can	AUX
ftr-437	786	68	create	create	VERB
ftr-437	786	69	a	a	DET
ftr-437	786	70	tax	tax	NOUN
ftr-437	786	71	planning	planning	NOUN
ftr-437	786	72	opportunity	opportunity	NOUN
ftr-437	786	73	and	and	CCONJ
ftr-437	786	74	,	,	PUNCT
ftr-437	786	75	consequently	consequently	ADV
ftr-437	786	76	,	,	PUNCT
ftr-437	786	77	a	a	DET
ftr-437	786	78	tax	tax	NOUN
ftr-437	786	79	shelter	shelter	NOUN
ftr-437	786	80	.	.	PUNCT
ftr-437	787	1	this	this	DET
ftr-437	787	2	business	business	NOUN
ftr-437	787	3	exigency	exigency	NOUN
ftr-437	787	4	was	be	AUX
ftr-437	787	5	clearly	clearly	ADV
ftr-437	787	6	stated	state	VERB
ftr-437	787	7	by	by	ADP
ftr-437	787	8	the	the	DET
ftr-437	787	9	court	court	NOUN
ftr-437	787	10	:	:	PUNCT
ftr-437	787	11	ups	up	NOUN
ftr-437	787	12	,	,	PUNCT
ftr-437	787	13	whose	whose	DET
ftr-437	787	14	main	main	ADJ
ftr-437	787	15	business	business	NOUN
ftr-437	787	16	is	be	AUX
ftr-437	787	17	shipping	shipping	NOUN
ftr-437	787	18	packages	package	NOUN
ftr-437	787	19	,	,	PUNCT
ftr-437	787	20	had	have	VERB
ftr-437	787	21	a	a	DET
ftr-437	787	22	practice	practice	NOUN
ftr-437	787	23	in	in	ADP
ftr-437	787	24	the	the	DET
ftr-437	787	25	early	early	ADJ
ftr-437	787	26	1980s	1980	NOUN
ftr-437	787	27	of	of	ADP
ftr-437	787	28	reimbursing	reimburse	VERB
ftr-437	787	29	customers	customer	NOUN
ftr-437	787	30	for	for	ADP
ftr-437	787	31	lost	lose	VERB
ftr-437	787	32	or	or	CCONJ
ftr-437	787	33	damaged	damage	VERB
ftr-437	787	34	parcels	parcel	NOUN
ftr-437	787	35	up	up	ADP
ftr-437	787	36	to	to	PART
ftr-437	787	37	$	$	SYM
ftr-437	787	38	100	100	NUM
ftr-437	787	39	in	in	ADP
ftr-437	787	40	declared	declare	VERB
ftr-437	787	41	value	value	NOUN
ftr-437	787	42	.	.	PUNCT
ftr-437	788	1	above	above	ADP
ftr-437	788	2	that	that	DET
ftr-437	788	3	level	level	NOUN
ftr-437	788	4	,	,	PUNCT
ftr-437	788	5	ups	up	NOUN
ftr-437	788	6	would	would	AUX
ftr-437	788	7	assume	assume	VERB
ftr-437	788	8	liability	liability	NOUN
ftr-437	788	9	up	up	ADP
ftr-437	788	10	to	to	ADP
ftr-437	788	11	the	the	DET
ftr-437	788	12	parcel	parcel	NOUN
ftr-437	788	13	’s	’s	PART
ftr-437	788	14	declared	declare	VERB
ftr-437	788	15	value	value	NOUN
ftr-437	788	16	if	if	SCONJ
ftr-437	788	17	the	the	DET
ftr-437	788	18	customer	customer	NOUN
ftr-437	788	19	paid	pay	VERB
ftr-437	788	20	25¢	25¢	PROPN
ftr-437	788	21	per	per	ADP
ftr-437	788	22	additional	additional	ADJ
ftr-437	788	23	$	$	SYM
ftr-437	788	24	100	100	NUM
ftr-437	788	25	in	in	ADP
ftr-437	788	26	declared	declare	VERB
ftr-437	788	27	value	value	NOUN
ftr-437	788	28	,	,	PUNCT
ftr-437	788	29	the	the	DET
ftr-437	788	30	“	"	PUNCT
ftr-437	788	31	excess	excess	ADJ
ftr-437	788	32	-	-	PUNCT
ftr-437	788	33	value	value	NOUN
ftr-437	788	34	charge	charge	NOUN
ftr-437	788	35	.	.	PUNCT
ftr-437	788	36	”	"	PUNCT
ftr-437	789	1	if	if	SCONJ
ftr-437	789	2	a	a	DET
ftr-437	789	3	parcel	parcel	NOUN
ftr-437	789	4	were	be	AUX
ftr-437	789	5	lost	lose	VERB
ftr-437	789	6	or	or	CCONJ
ftr-437	789	7	damaged	damage	VERB
ftr-437	789	8	,	,	PUNCT
ftr-437	789	9	ups	up	NOUN
ftr-437	789	10	would	would	AUX
ftr-437	789	11	process	process	VERB
ftr-437	789	12	and	and	CCONJ
ftr-437	789	13	pay	pay	VERB
ftr-437	789	14	the	the	DET
ftr-437	789	15	resulting	result	VERB
ftr-437	789	16	claim	claim	NOUN
ftr-437	789	17	.	.	PUNCT
ftr-437	790	1	ups	up	NOUN
ftr-437	790	2	turned	turn	VERB
ftr-437	790	3	a	a	DET
ftr-437	790	4	large	large	ADJ
ftr-437	790	5	profit	profit	NOUN
ftr-437	790	6	on	on	ADP
ftr-437	790	7	excess	excess	ADJ
ftr-437	790	8	-	-	PUNCT
ftr-437	790	9	value	value	NOUN
ftr-437	790	10	charges	charge	NOUN
ftr-437	790	11	because	because	SCONJ
ftr-437	790	12	it	it	PRON
ftr-437	790	13	never	never	ADV
ftr-437	790	14	came	come	VERB
ftr-437	790	15	close	close	ADV
ftr-437	790	16	to	to	ADP
ftr-437	790	17	paying	pay	VERB
ftr-437	790	18	as	as	ADV
ftr-437	790	19	much	much	ADJ
ftr-437	790	20	in	in	ADP
ftr-437	790	21	claims	claim	NOUN
ftr-437	790	22	as	as	SCONJ
ftr-437	790	23	it	it	PRON
ftr-437	790	24	collected	collect	VERB
ftr-437	790	25	in	in	ADP
ftr-437	790	26	charges	charge	NOUN
ftr-437	790	27	,	,	PUNCT
ftr-437	790	28	in	in	ADP
ftr-437	790	29	part	part	NOUN
ftr-437	790	30	because	because	SCONJ
ftr-437	790	31	of	of	ADP
ftr-437	790	32	efforts	effort	NOUN
ftr-437	790	33	it	it	PRON
ftr-437	790	34	made	make	VERB
ftr-437	790	35	to	to	PART
ftr-437	790	36	safeguard	safeguard	VERB
ftr-437	790	37	and	and	CCONJ
ftr-437	790	38	track	track	VERB
ftr-437	790	39	excess	excess	ADJ
ftr-437	790	40	-	-	PUNCT
ftr-437	790	41	value	value	NOUN
ftr-437	790	42	shipments	shipment	NOUN
ftr-437	790	43	.	.	PUNCT
ftr-437	791	1	this	this	DET
ftr-437	791	2	profit	profit	NOUN
ftr-437	791	3	was	be	AUX
ftr-437	791	4	taxed	tax	VERB
ftr-437	791	5	;	;	PUNCT
ftr-437	791	6	ups	up	NOUN
ftr-437	791	7	declared	declare	VERB
ftr-437	791	8	its	its	PRON
ftr-437	791	9	revenue	revenue	NOUN
ftr-437	791	10	from	from	ADP
ftr-437	791	11	excess	excess	ADJ
ftr-437	791	12	-	-	PUNCT
ftr-437	791	13	value	value	NOUN
ftr-437	791	14	charges	charge	NOUN
ftr-437	791	15	as	as	ADP
ftr-437	791	16	income	income	NOUN
ftr-437	791	17	on	on	ADP
ftr-437	791	18	its	its	PRON
ftr-437	791	19	1983	1983	NUM
ftr-437	791	20	return	return	NOUN
ftr-437	791	21	,	,	PUNCT
ftr-437	791	22	and	and	CCONJ
ftr-437	791	23	it	it	PRON
ftr-437	791	24	888	888	NUM
ftr-437	791	25	florida	florida	PROPN
ftr-437	791	26	tax	tax	NOUN
ftr-437	791	27	review	review	NOUN
ftr-437	792	1	[	[	X
ftr-437	792	2	vol.5:10	vol.5:10	NOUN
ftr-437	792	3	219	219	NUM
ftr-437	792	4	.	.	PUNCT
ftr-437	793	1	i	i	PRON
ftr-437	793	2	d.	d.	PROPN
ftr-437	793	3	at	at	ADP
ftr-437	793	4	1016	1016	NUM
ftr-437	793	5	.	.	PUNCT
ftr-437	794	1	220	220	NUM
ftr-437	794	2	.	.	PUNCT
ftr-437	794	3	salina	salina	PROPN
ftr-437	794	4	p’ship	p’ship	PROPN
ftr-437	794	5	lp	lp	PROPN
ftr-437	794	6	,	,	PUNCT
ftr-437	794	7	fpl	fpl	NOUN
ftr-437	794	8	group	group	PROPN
ftr-437	794	9	,	,	PUNCT
ftr-437	794	10	inc	inc	PROPN
ftr-437	794	11	.	.	PROPN
ftr-437	794	12	v.	v.	PROPN
ftr-437	794	13	commissioner	commissioner	PROPN
ftr-437	794	14	,	,	PUNCT
ftr-437	794	15	80	80	NUM
ftr-437	794	16	t.c	t.c	PROPN
ftr-437	794	17	.	.	PROPN
ftr-437	794	18	memo	memo	NOUN
ftr-437	794	19	(	(	PUNCT
ftr-437	794	20	cch	cch	NOUN
ftr-437	794	21	)	)	PUNCT
ftr-437	794	22	686	686	NUM
ftr-437	794	23	,	,	PUNCT
ftr-437	794	24	t.c	t.c	PROPN
ftr-437	794	25	.	.	PROPN
ftr-437	794	26	memo	memo	NOUN
ftr-437	794	27	(	(	PUNCT
ftr-437	794	28	ria	ria	PROPN
ftr-437	794	29	)	)	PUNCT
ftr-437	794	30	¶	¶	PROPN
ftr-437	794	31	54122	54122	NUM
ftr-437	794	32	(	(	PUNCT
ftr-437	794	33	2000	2000	NUM
ftr-437	794	34	)	)	PUNCT
ftr-437	794	35	.	.	PUNCT
ftr-437	795	1	221	221	NUM
ftr-437	795	2	.	.	PUNCT
ftr-437	796	1	boca	boca	PROPN
ftr-437	796	2	investerings	investering	VERB
ftr-437	796	3	p’ship	p’ship	PROPN
ftr-437	796	4	v.	v.	PROPN
ftr-437	796	5	united	united	PROPN
ftr-437	796	6	states	states	PROPN
ftr-437	796	7	,	,	PUNCT
ftr-437	796	8	137	137	NUM
ftr-437	796	9	f.supp.2d	f.supp.2d	NUM
ftr-437	796	10	298	298	NUM
ftr-437	796	11	(	(	PUNCT
ftr-437	796	12	d.c	d.c	PROPN
ftr-437	796	13	.	.	PROPN
ftr-437	796	14	cir	cir	PROPN
ftr-437	796	15	.	.	PROPN
ftr-437	796	16	2001	2001	NUM
ftr-437	796	17	)	)	PUNCT
ftr-437	796	18	.	.	PUNCT
ftr-437	797	1	222	222	NUM
ftr-437	797	2	.	.	PUNCT
ftr-437	798	1	compaq	compaq	PROPN
ftr-437	798	2	computer	computer	PROPN
ftr-437	798	3	corp	corp	PROPN
ftr-437	798	4	.	.	PROPN
ftr-437	799	1	v.	v.	PROPN
ftr-437	799	2	commissioner	commissioner	PROPN
ftr-437	799	3	,	,	PUNCT
ftr-437	799	4	277	277	NUM
ftr-437	799	5	f.3d	f.3d	NUM
ftr-437	799	6	778	778	NUM
ftr-437	799	7	(	(	PUNCT
ftr-437	799	8	5th	5th	ADJ
ftr-437	799	9	cir	cir	NOUN
ftr-437	799	10	.	.	PUNCT
ftr-437	799	11	2001	2001	NUM
ftr-437	799	12	)	)	PUNCT
ftr-437	799	13	223	223	NUM
ftr-437	799	14	.	.	PUNCT
ftr-437	800	1	ies	ies	PROPN
ftr-437	800	2	industries	industries	PROPN
ftr-437	800	3	inc	inc	PROPN
ftr-437	800	4	.	.	PROPN
ftr-437	801	1	v.	v.	PROPN
ftr-437	801	2	united	united	PROPN
ftr-437	801	3	states	states	PROPN
ftr-437	801	4	,	,	PUNCT
ftr-437	801	5	253	253	NUM
ftr-437	801	6	f.3d	f.3d	NUM
ftr-437	801	7	350	350	NUM
ftr-437	801	8	(	(	PUNCT
ftr-437	801	9	8th	8th	ADJ
ftr-437	801	10	cir	cir	NOUN
ftr-437	801	11	.	.	PUNCT
ftr-437	801	12	2001	2001	NUM
ftr-437	801	13	)	)	PUNCT
ftr-437	801	14	.	.	PUNCT
ftr-437	802	1	224	224	NUM
ftr-437	802	2	.	.	PUNCT
ftr-437	803	1	it	it	PRON
ftr-437	803	2	is	be	AUX
ftr-437	803	3	the	the	DET
ftr-437	803	4	risk	risk	NOUN
ftr-437	803	5	identification	identification	NOUN
ftr-437	803	6	and	and	CCONJ
ftr-437	803	7	risk	risk	NOUN
ftr-437	803	8	inherent	inherent	ADJ
ftr-437	803	9	in	in	ADP
ftr-437	803	10	the	the	DET
ftr-437	803	11	business	business	NOUN
ftr-437	803	12	transaction	transaction	NOUN
ftr-437	803	13	that	that	PRON
ftr-437	803	14	each	each	DET
ftr-437	803	15	taxpayer	taxpayer	NOUN
ftr-437	803	16	in	in	ADP
ftr-437	803	17	these	these	DET
ftr-437	803	18	cases	case	NOUN
ftr-437	803	19	attempted	attempt	VERB
ftr-437	803	20	to	to	PART
ftr-437	803	21	mitigate	mitigate	VERB
ftr-437	803	22	.	.	PUNCT
ftr-437	804	1	indeed	indeed	ADV
ftr-437	804	2	this	this	PRON
ftr-437	804	3	was	be	AUX
ftr-437	804	4	the	the	DET
ftr-437	804	5	sine	sine	ADJ
ftr-437	804	6	quo	quo	NOUN
ftr-437	804	7	non	non	PROPN
ftr-437	804	8	of	of	ADP
ftr-437	804	9	the	the	DET
ftr-437	804	10	business	business	NOUN
ftr-437	804	11	purpose	purpose	NOUN
ftr-437	804	12	that	that	PRON
ftr-437	804	13	gave	give	VERB
ftr-437	804	14	economic	economic	ADJ
ftr-437	804	15	substance	substance	NOUN
ftr-437	804	16	to	to	ADP
ftr-437	804	17	the	the	DET
ftr-437	804	18	transaction	transaction	NOUN
ftr-437	804	19	–	–	PUNCT
ftr-437	804	20	notwithstanding	notwithstanding	ADP
ftr-437	804	21	the	the	DET
ftr-437	804	22	favorable	favorable	ADJ
ftr-437	804	23	tax	tax	NOUN
ftr-437	804	24	consequences	consequence	NOUN
ftr-437	804	25	.	.	PUNCT
ftr-437	805	1	see	see	VERB
ftr-437	805	2	,	,	PUNCT
ftr-437	805	3	e.g.	e.g.	ADV
ftr-437	805	4	,	,	PUNCT
ftr-437	805	5	boca	boca	PROPN
ftr-437	805	6	,	,	PUNCT
ftr-437	805	7	167	167	NUM
ftr-437	805	8	f.supp	f.supp	ADJ
ftr-437	805	9	.	.	PUNCT
ftr-437	806	1	at	at	ADP
ftr-437	806	2	351352	351352	NUM
ftr-437	806	3	.	.	PUNCT
ftr-437	807	1	wherein	wherein	SCONJ
ftr-437	807	2	the	the	DET
ftr-437	807	3	district	district	NOUN
ftr-437	807	4	court	court	NOUN
ftr-437	807	5	recited	recite	VERB
ftr-437	807	6	the	the	DET
ftr-437	807	7	credit	credit	NOUN
ftr-437	807	8	,	,	PUNCT
ftr-437	807	9	default	default	NOUN
ftr-437	807	10	,	,	PUNCT
ftr-437	807	11	credit	credit	NOUN
ftr-437	807	12	downgrade	downgrade	NOUN
ftr-437	807	13	,	,	PUNCT
ftr-437	807	14	liquidity	liquidity	NOUN
ftr-437	807	15	and	and	CCONJ
ftr-437	807	16	interest	interest	NOUN
ftr-437	807	17	rate	rate	NOUN
ftr-437	807	18	risks	risk	NOUN
ftr-437	807	19	present	present	ADJ
ftr-437	807	20	in	in	ADP
ftr-437	807	21	the	the	DET
ftr-437	807	22	contingent	contingent	ADJ
ftr-437	807	23	installment	installment	NOUN
ftr-437	807	24	sale	sale	NOUN
ftr-437	807	25	notes	note	NOUN
ftr-437	807	26	shelter	shelter	NOUN
ftr-437	807	27	.	.	PUNCT
ftr-437	808	1	225	225	NUM
ftr-437	808	2	.	.	PUNCT
ftr-437	808	3	ups	up	NOUN
ftr-437	808	4	v.	v.	ADP
ftr-437	808	5	commissioner	commissioner	NOUN
ftr-437	808	6	,	,	PUNCT
ftr-437	808	7	254	254	NUM
ftr-437	808	8	f.3d	f.3d	NUM
ftr-437	808	9	1014	1014	NUM
ftr-437	808	10	,	,	PUNCT
ftr-437	808	11	1016	1016	NUM
ftr-437	808	12	(	(	PUNCT
ftr-437	808	13	11th	11th	ADJ
ftr-437	808	14	cir	cir	NOUN
ftr-437	808	15	.	.	PUNCT
ftr-437	808	16	2001	2001	NUM
ftr-437	808	17	)	)	PUNCT
ftr-437	808	18	.	.	PUNCT
ftr-437	809	1	226	226	NUM
ftr-437	809	2	.	.	PUNCT
ftr-437	810	1	offshore	offshore	ADJ
ftr-437	810	2	tax	tax	NOUN
ftr-437	810	3	havens	haven	NOUN
ftr-437	810	4	,	,	PUNCT
ftr-437	810	5	generally	generally	ADV
ftr-437	810	6	formed	form	VERB
ftr-437	810	7	as	as	ADP
ftr-437	810	8	special	special	ADJ
ftr-437	810	9	purpose	purpose	NOUN
ftr-437	810	10	entities	entity	NOUN
ftr-437	810	11	,	,	PUNCT
ftr-437	810	12	i.e.	i.e.	X
ftr-437	810	13	,	,	PUNCT
ftr-437	810	14	limited	limited	ADJ
ftr-437	810	15	partnerships	partnership	NOUN
ftr-437	810	16	,	,	PUNCT
ftr-437	810	17	international	international	ADJ
ftr-437	810	18	business	business	NOUN
ftr-437	810	19	corporations	corporation	NOUN
ftr-437	810	20	,	,	PUNCT
ftr-437	810	21	etc	etc	X
ftr-437	810	22	.	.	X
ftr-437	810	23	are	be	AUX
ftr-437	810	24	used	use	VERB
ftr-437	810	25	throughout	throughout	ADP
ftr-437	810	26	the	the	DET
ftr-437	810	27	business	business	NOUN
ftr-437	810	28	community	community	NOUN
ftr-437	810	29	.	.	PUNCT
ftr-437	811	1	for	for	ADP
ftr-437	811	2	instance	instance	NOUN
ftr-437	811	3	,	,	PUNCT
ftr-437	811	4	the	the	DET
ftr-437	811	5	pritzker	pritzker	PROPN
ftr-437	811	6	family	family	PROPN
ftr-437	811	7	,	,	PUNCT
ftr-437	811	8	owners	owner	NOUN
ftr-437	811	9	of	of	ADP
ftr-437	811	10	the	the	DET
ftr-437	811	11	hyatt	hyatt	PROPN
ftr-437	811	12	hotel	hotel	NOUN
ftr-437	811	13	chain	chain	NOUN
ftr-437	811	14	,	,	PUNCT
ftr-437	811	15	use	use	VERB
ftr-437	811	16	multiple	multiple	ADJ
ftr-437	811	17	chains	chain	NOUN
ftr-437	811	18	of	of	ADP
ftr-437	811	19	offshore	offshore	ADJ
ftr-437	811	20	entities	entity	NOUN
ftr-437	811	21	that	that	PRON
ftr-437	811	22	afford	afford	VERB
ftr-437	811	23	the	the	DET
ftr-437	811	24	chain	chain	NOUN
ftr-437	811	25	significant	significant	ADJ
ftr-437	811	26	tax	tax	NOUN
ftr-437	811	27	deferral	deferral	ADJ
ftr-437	811	28	mechanisms	mechanism	NOUN
ftr-437	811	29	.	.	PUNCT
ftr-437	812	1	among	among	ADP
ftr-437	812	2	the	the	DET
ftr-437	812	3	chains	chain	NOUN
ftr-437	812	4	are	be	AUX
ftr-437	812	5	hyatt	hyatt	PROPN
ftr-437	812	6	international	international	PROPN
ftr-437	812	7	pritzker	pritzker	PROPN
ftr-437	812	8	(	(	PUNCT
ftr-437	812	9	wilmington	wilmington	PROPN
ftr-437	812	10	,	,	PUNCT
ftr-437	812	11	del	del	PROPN
ftr-437	812	12	)	)	PUNCT
ftr-437	812	13	,	,	PUNCT
ftr-437	812	14	baku	baku	PROPN
ftr-437	812	15	hotel	hotel	PROPN
ftr-437	812	16	dev	dev	PROPN
ftr-437	812	17	.	.	PUNCT
ftr-437	813	1	lp	lp	PROPN
ftr-437	813	2	(	(	PUNCT
ftr-437	813	3	cayman	cayman	NOUN
ftr-437	813	4	is	be	AUX
ftr-437	813	5	.	.	PUNCT
ftr-437	813	6	)	)	PUNCT
ftr-437	813	7	,	,	PUNCT
ftr-437	813	8	settlement	settlement	NOUN
ftr-437	813	9	investors	investor	NOUN
ftr-437	813	10	,	,	PUNCT
ftr-437	813	11	inc	inc	PROPN
ftr-437	813	12	.	.	PROPN
ftr-437	813	13	(	(	PUNCT
ftr-437	813	14	bahamas	bahamas	PROPN
ftr-437	813	15	)	)	PUNCT
ftr-437	813	16	,	,	PUNCT
ftr-437	813	17	baku	baku	PROPN
ftr-437	813	18	hotel	hotel	PROPN
ftr-437	813	19	corp	corp	PROPN
ftr-437	813	20	.	.	PROPN
ftr-437	814	1	(	(	PUNCT
ftr-437	814	2	cayman	cayman	NOUN
ftr-437	814	3	is	be	AUX
ftr-437	814	4	.	.	PUNCT
ftr-437	814	5	)	)	PUNCT
ftr-437	815	1	,	,	PUNCT
ftr-437	815	2	park	park	NOUN
ftr-437	815	3	hyatt	hyatt	PROPN
ftr-437	815	4	baku	baku	PROPN
ftr-437	815	5	(	(	PUNCT
ftr-437	815	6	azerbaijan	azerbaijan	PROPN
ftr-437	815	7	)	)	PUNCT
ftr-437	815	8	.	.	PUNCT
ftr-437	816	1	see	see	AUX
ftr-437	816	2	glenn	glenn	PROPN
ftr-437	816	3	r.	r.	PROPN
ftr-437	816	4	simpson	simpson	PROPN
ftr-437	816	5	,	,	PUNCT
ftr-437	816	6	island	island	NOUN
ftr-437	816	7	tax	tax	NOUN
ftr-437	816	8	haven	haven	NOUN
ftr-437	816	9	may	may	AUX
ftr-437	816	10	aid	aid	VERB
ftr-437	816	11	pritzkers	pritzker	NOUN
ftr-437	816	12	,	,	PUNCT
ftr-437	816	13	wall	wall	PROPN
ftr-437	816	14	st	st	PROPN
ftr-437	816	15	.	.	PROPN
ftr-437	816	16	j.	j.	PROPN
ftr-437	816	17	,	,	PUNCT
ftr-437	816	18	may	may	AUX
ftr-437	816	19	13	13	NUM
ftr-437	816	20	,	,	PUNCT
ftr-437	816	21	2002	2002	NUM
ftr-437	816	22	;	;	PUNCT
ftr-437	816	23	see	see	AUX
ftr-437	816	24	also	also	ADV
ftr-437	816	25	reuven	reuven	VERB
ftr-437	816	26	s.	s.	PROPN
ftr-437	816	27	avi	avi	PROPN
ftr-437	816	28	-	-	PUNCT
ftr-437	816	29	yonah	yonah	PROPN
ftr-437	816	30	,	,	PUNCT
ftr-437	816	31	u.s	u.s	PROPN
ftr-437	816	32	.	.	PROPN
ftr-437	816	33	international	international	ADJ
ftr-437	816	34	taxation	taxation	NOUN
ftr-437	816	35	394	394	NUM
ftr-437	816	36	-	-	SYM
ftr-437	816	37	396	396	NUM
ftr-437	816	38	.	.	PUNCT
ftr-437	816	39	deducted	deduct	VERB
ftr-437	816	40	as	as	ADP
ftr-437	816	41	expenses	expense	NOUN
ftr-437	816	42	the	the	DET
ftr-437	816	43	claims	claim	NOUN
ftr-437	816	44	paid	pay	VERB
ftr-437	816	45	on	on	ADP
ftr-437	816	46	damaged	damage	VERB
ftr-437	816	47	or	or	CCONJ
ftr-437	816	48	lost	lose	VERB
ftr-437	816	49	excess	excess	ADJ
ftr-437	816	50	-	-	PUNCT
ftr-437	816	51	value	value	NOUN
ftr-437	816	52	parcels.219	parcels.219	NOUN
ftr-437	816	53	like	like	ADP
ftr-437	816	54	salina,220	salina,220	VERB
ftr-437	816	55	boca,221	boca,221	ADP
ftr-437	816	56	compaq,222	compaq,222	PROPN
ftr-437	816	57	and	and	CCONJ
ftr-437	816	58	ies,223	ies,223	PROPN
ftr-437	816	59	it	it	PRON
ftr-437	816	60	was	be	AUX
ftr-437	816	61	an	an	DET
ftr-437	816	62	independent	independent	ADJ
ftr-437	816	63	third	third	ADJ
ftr-437	816	64	party	party	NOUN
ftr-437	816	65	that	that	PRON
ftr-437	816	66	suggested	suggest	VERB
ftr-437	816	67	an	an	DET
ftr-437	816	68	economic	economic	ADJ
ftr-437	816	69	plan	plan	NOUN
ftr-437	816	70	with	with	ADP
ftr-437	816	71	a	a	DET
ftr-437	816	72	tax	tax	NOUN
ftr-437	816	73	shelter	shelter	NOUN
ftr-437	816	74	dimension	dimension	NOUN
ftr-437	816	75	to	to	PART
ftr-437	816	76	reduce	reduce	VERB
ftr-437	816	77	the	the	DET
ftr-437	816	78	risk	risk	NOUN
ftr-437	816	79	of	of	ADP
ftr-437	816	80	economic	economic	ADJ
ftr-437	816	81	exposure.224	exposure.224	NOUN
ftr-437	816	82	unlike	unlike	ADP
ftr-437	816	83	the	the	DET
ftr-437	816	84	preceding	precede	VERB
ftr-437	816	85	cases	case	NOUN
ftr-437	816	86	,	,	PUNCT
ftr-437	816	87	however	however	ADV
ftr-437	816	88	,	,	PUNCT
ftr-437	816	89	here	here	ADV
ftr-437	816	90	the	the	DET
ftr-437	816	91	third	third	ADJ
ftr-437	816	92	party	party	NOUN
ftr-437	816	93	was	be	AUX
ftr-437	816	94	the	the	DET
ftr-437	816	95	taxpayer	taxpayer	NOUN
ftr-437	816	96	’s	’s	PART
ftr-437	816	97	insurance	insurance	NOUN
ftr-437	816	98	broker225	broker225	PROPN
ftr-437	816	99	(	(	PUNCT
ftr-437	816	100	not	not	PART
ftr-437	816	101	a	a	DET
ftr-437	816	102	securities	security	NOUN
ftr-437	816	103	firm	firm	NOUN
ftr-437	816	104	)	)	PUNCT
ftr-437	816	105	.	.	PUNCT
ftr-437	817	1	the	the	DET
ftr-437	817	2	broker	broker	NOUN
ftr-437	817	3	proposed	propose	VERB
ftr-437	817	4	an	an	DET
ftr-437	817	5	offshore	offshore	ADJ
ftr-437	817	6	special	special	ADJ
ftr-437	817	7	purpose	purpose	NOUN
ftr-437	817	8	entity.226	entity.226	NOUN
ftr-437	817	9	ups	up	NOUN
ftr-437	817	10	could	could	AUX
ftr-437	817	11	avoid	avoid	VERB
ftr-437	817	12	paying	pay	VERB
ftr-437	817	13	taxes	taxis	NOUN
ftr-437	817	14	on	on	ADP
ftr-437	817	15	the	the	DET
ftr-437	817	16	lucrative	lucrative	ADJ
ftr-437	817	17	excess	excess	ADJ
ftr-437	817	18	-	-	PUNCT
ftr-437	817	19	value	value	NOUN
ftr-437	817	20	business	business	NOUN
ftr-437	817	21	if	if	SCONJ
ftr-437	817	22	it	it	PRON
ftr-437	817	23	restructured	restructure	VERB
ftr-437	817	24	the	the	DET
ftr-437	817	25	program	program	NOUN
ftr-437	817	26	as	as	ADP
ftr-437	817	27	insurance	insurance	NOUN
ftr-437	817	28	provided	provide	VERB
ftr-437	817	29	by	by	ADP
ftr-437	817	30	an	an	DET
ftr-437	817	31	overseas	overseas	ADJ
ftr-437	817	32	affiliate	affiliate	NOUN
ftr-437	817	33	.	.	PUNCT
ftr-437	818	1	ups	up	NOUN
ftr-437	818	2	implemented	implement	VERB
ftr-437	818	3	this	this	DET
ftr-437	818	4	plan	plan	NOUN
ftr-437	818	5	in	in	ADP
ftr-437	818	6	1983	1983	NUM
ftr-437	818	7	by	by	ADP
ftr-437	818	8	first	first	ADV
ftr-437	818	9	forming	form	VERB
ftr-437	818	10	and	and	CCONJ
ftr-437	818	11	capitalizing	capitalize	VERB
ftr-437	818	12	a	a	DET
ftr-437	818	13	bermuda	bermuda	NOUN
ftr-437	818	14	subsidiary	subsidiary	NOUN
ftr-437	818	15	,	,	PUNCT
ftr-437	818	16	overseas	overseas	ADJ
ftr-437	818	17	partners	partner	NOUN
ftr-437	818	18	,	,	PUNCT
ftr-437	818	19	ltd	ltd	PROPN
ftr-437	818	20	.	.	PROPN
ftr-437	818	21	(	(	PUNCT
ftr-437	818	22	opl	opl	NOUN
ftr-437	818	23	)	)	PUNCT
ftr-437	818	24	,	,	PUNCT
ftr-437	818	25	almost	almost	ADV
ftr-437	818	26	all	all	PRON
ftr-437	818	27	of	of	ADP
ftr-437	818	28	whose	whose	DET
ftr-437	818	29	shares	share	NOUN
ftr-437	818	30	were	be	AUX
ftr-437	818	31	distributed	distribute	VERB
ftr-437	818	32	as	as	ADP
ftr-437	818	33	a	a	DET
ftr-437	818	34	taxable	taxable	ADJ
ftr-437	818	35	dividend	dividend	NOUN
ftr-437	818	36	to	to	ADP
ftr-437	818	37	ups	up	NOUN
ftr-437	818	38	shareholders	shareholder	NOUN
ftr-437	818	39	(	(	PUNCT
ftr-437	818	40	most	most	ADJ
ftr-437	818	41	of	of	ADP
ftr-437	818	42	whom	whom	PRON
ftr-437	818	43	were	be	AUX
ftr-437	818	44	employees	employee	NOUN
ftr-437	818	45	;	;	PUNCT
ftr-437	818	46	ups	up	NOUN
ftr-437	818	47	stock	stock	NOUN
ftr-437	818	48	was	be	AUX
ftr-437	818	49	not	not	PART
ftr-437	818	50	publicly	publicly	ADV
ftr-437	818	51	traded	trade	VERB
ftr-437	818	52	)	)	PUNCT
ftr-437	818	53	.	.	PUNCT
ftr-437	819	1	ups	up	NOUN
ftr-437	819	2	then	then	ADV
ftr-437	819	3	purchased	purchase	VERB
ftr-437	819	4	an	an	DET
ftr-437	819	5	insurance	insurance	NOUN
ftr-437	819	6	policy	policy	NOUN
ftr-437	819	7	,	,	PUNCT
ftr-437	819	8	for	for	ADP
ftr-437	819	9	the	the	DET
ftr-437	819	10	benefit	benefit	NOUN
ftr-437	819	11	of	of	ADP
ftr-437	819	12	ups	up	NOUN
ftr-437	819	13	customers	customer	NOUN
ftr-437	819	14	,	,	PUNCT
ftr-437	819	15	from	from	ADP
ftr-437	819	16	national	national	PROPN
ftr-437	819	17	union	union	PROPN
ftr-437	819	18	fire	fire	NOUN
ftr-437	819	19	insurance	insurance	NOUN
ftr-437	819	20	company	company	NOUN
ftr-437	819	21	.	.	PUNCT
ftr-437	820	1	by	by	ADP
ftr-437	820	2	2002	2002	NUM
ftr-437	820	3	]	]	PUNCT
ftr-437	820	4	watchdogs	watchdog	NOUN
ftr-437	820	5	that	that	PRON
ftr-437	820	6	failed	fail	VERB
ftr-437	820	7	to	to	PART
ftr-437	820	8	bark	bark	VERB
ftr-437	820	9	889	889	NUM
ftr-437	820	10	227	227	NUM
ftr-437	820	11	.	.	PUNCT
ftr-437	820	12	ups	up	NOUN
ftr-437	820	13	,	,	PUNCT
ftr-437	820	14	254	254	NUM
ftr-437	820	15	f.3d	f.3d	NUM
ftr-437	820	16	at	at	ADP
ftr-437	820	17	1016	1016	NUM
ftr-437	820	18	-	-	SYM
ftr-437	820	19	1017	1017	NUM
ftr-437	820	20	.	.	PUNCT
ftr-437	821	1	228	228	NUM
ftr-437	821	2	.	.	PUNCT
ftr-437	821	3	ups	up	NOUN
ftr-437	821	4	v.	v.	ADP
ftr-437	821	5	commissioner	commissioner	NOUN
ftr-437	821	6	,	,	PUNCT
ftr-437	821	7	78	78	NUM
ftr-437	821	8	t.c	t.c	PROPN
ftr-437	821	9	.	.	PROPN
ftr-437	821	10	memo	memo	NOUN
ftr-437	821	11	(	(	PUNCT
ftr-437	821	12	cch	cch	PROPN
ftr-437	821	13	)	)	PUNCT
ftr-437	821	14	262	262	NUM
ftr-437	821	15	(	(	PUNCT
ftr-437	821	16	1999	1999	NUM
ftr-437	821	17	)	)	PUNCT
ftr-437	821	18	.	.	PUNCT
ftr-437	822	1	229	229	NUM
ftr-437	822	2	.	.	PUNCT
ftr-437	822	3	ups	up	NOUN
ftr-437	822	4	,	,	PUNCT
ftr-437	822	5	254	254	NUM
ftr-437	822	6	f.3d	f.3d	NUM
ftr-437	822	7	at	at	ADP
ftr-437	822	8	1017	1017	NUM
ftr-437	822	9	.	.	PUNCT
ftr-437	823	1	this	this	DET
ftr-437	823	2	policy	policy	NOUN
ftr-437	823	3	,	,	PUNCT
ftr-437	823	4	national	national	PROPN
ftr-437	823	5	union	union	PROPN
ftr-437	823	6	assumed	assume	VERB
ftr-437	823	7	the	the	DET
ftr-437	823	8	risk	risk	NOUN
ftr-437	823	9	of	of	ADP
ftr-437	823	10	damage	damage	NOUN
ftr-437	823	11	to	to	ADP
ftr-437	823	12	or	or	CCONJ
ftr-437	823	13	loss	loss	NOUN
ftr-437	823	14	of	of	ADP
ftr-437	823	15	excess	excess	ADJ
ftr-437	823	16	-	-	PUNCT
ftr-437	823	17	value	value	NOUN
ftr-437	823	18	shipments	shipment	NOUN
ftr-437	823	19	.	.	PUNCT
ftr-437	824	1	the	the	DET
ftr-437	824	2	premiums	premium	NOUN
ftr-437	824	3	for	for	ADP
ftr-437	824	4	the	the	DET
ftr-437	824	5	policy	policy	NOUN
ftr-437	824	6	were	be	AUX
ftr-437	824	7	the	the	DET
ftr-437	824	8	excess	excess	ADJ
ftr-437	824	9	-	-	PUNCT
ftr-437	824	10	value	value	NOUN
ftr-437	824	11	charges	charge	NOUN
ftr-437	824	12	that	that	SCONJ
ftr-437	824	13	ups	up	NOUN
ftr-437	824	14	collected	collect	VERB
ftr-437	824	15	.	.	PUNCT
ftr-437	825	1	ups	up	NOUN
ftr-437	825	2	,	,	PUNCT
ftr-437	825	3	not	not	PART
ftr-437	825	4	national	national	ADJ
ftr-437	825	5	union	union	NOUN
ftr-437	825	6	,	,	PUNCT
ftr-437	825	7	was	be	AUX
ftr-437	825	8	responsible	responsible	ADJ
ftr-437	825	9	for	for	ADP
ftr-437	825	10	administering	administer	VERB
ftr-437	825	11	claims	claim	NOUN
ftr-437	825	12	brought	bring	VERB
ftr-437	825	13	under	under	ADP
ftr-437	825	14	the	the	DET
ftr-437	825	15	policy	policy	NOUN
ftr-437	825	16	.	.	PUNCT
ftr-437	826	1	national	national	PROPN
ftr-437	826	2	union	union	PROPN
ftr-437	826	3	in	in	ADP
ftr-437	826	4	turn	turn	NOUN
ftr-437	826	5	entered	enter	VERB
ftr-437	826	6	a	a	DET
ftr-437	826	7	reinsurance	reinsurance	NOUN
ftr-437	826	8	treaty	treaty	NOUN
ftr-437	826	9	with	with	ADP
ftr-437	826	10	opl	opl	NOUN
ftr-437	826	11	.	.	PUNCT
ftr-437	827	1	under	under	ADP
ftr-437	827	2	the	the	DET
ftr-437	827	3	treaty	treaty	NOUN
ftr-437	827	4	,	,	PUNCT
ftr-437	827	5	opl	opl	NOUN
ftr-437	827	6	assumed	assume	VERB
ftr-437	827	7	risk	risk	NOUN
ftr-437	827	8	commensurate	commensurate	ADJ
ftr-437	827	9	with	with	ADP
ftr-437	827	10	national	national	PROPN
ftr-437	827	11	union	union	PROPN
ftr-437	827	12	’s	’s	PART
ftr-437	827	13	,	,	PUNCT
ftr-437	827	14	in	in	ADP
ftr-437	827	15	exchange	exchange	NOUN
ftr-437	827	16	for	for	ADP
ftr-437	827	17	premiums	premium	NOUN
ftr-437	827	18	that	that	PRON
ftr-437	827	19	equal	equal	VERB
ftr-437	827	20	the	the	DET
ftr-437	827	21	excess	excess	ADJ
ftr-437	827	22	-	-	PUNCT
ftr-437	827	23	value	value	NOUN
ftr-437	827	24	payments	payment	NOUN
ftr-437	827	25	national	national	PROPN
ftr-437	827	26	union	union	PROPN
ftr-437	827	27	got	get	VERB
ftr-437	827	28	from	from	ADP
ftr-437	827	29	ups	up	NOUN
ftr-437	827	30	,	,	PUNCT
ftr-437	827	31	less	less	ADJ
ftr-437	827	32	commissions	commission	NOUN
ftr-437	827	33	,	,	PUNCT
ftr-437	827	34	fees	fee	NOUN
ftr-437	827	35	,	,	PUNCT
ftr-437	827	36	and	and	CCONJ
ftr-437	827	37	excise	excise	NOUN
ftr-437	827	38	taxes	taxis	NOUN
ftr-437	827	39	.	.	PUNCT
ftr-437	828	1	under	under	ADP
ftr-437	828	2	this	this	DET
ftr-437	828	3	plan	plan	NOUN
ftr-437	828	4	,	,	PUNCT
ftr-437	828	5	ups	up	NOUN
ftr-437	828	6	thus	thus	ADV
ftr-437	828	7	continued	continue	VERB
ftr-437	828	8	to	to	PART
ftr-437	828	9	collect	collect	VERB
ftr-437	828	10	25¢	25¢	NUM
ftr-437	828	11	per	per	ADP
ftr-437	828	12	$	$	SYM
ftr-437	828	13	100	100	NUM
ftr-437	828	14	of	of	ADP
ftr-437	828	15	excess	excess	ADJ
ftr-437	828	16	value	value	NOUN
ftr-437	828	17	from	from	ADP
ftr-437	828	18	its	its	PRON
ftr-437	828	19	customers	customer	NOUN
ftr-437	828	20	,	,	PUNCT
ftr-437	828	21	process	process	NOUN
ftr-437	828	22	and	and	CCONJ
ftr-437	828	23	pay	pay	VERB
ftr-437	828	24	claims	claim	NOUN
ftr-437	828	25	,	,	PUNCT
ftr-437	828	26	and	and	CCONJ
ftr-437	828	27	take	take	VERB
ftr-437	828	28	special	special	ADJ
ftr-437	828	29	measures	measure	NOUN
ftr-437	828	30	to	to	PART
ftr-437	828	31	safeguard	safeguard	VERB
ftr-437	828	32	valuable	valuable	ADJ
ftr-437	828	33	packages	package	NOUN
ftr-437	828	34	.	.	PUNCT
ftr-437	829	1	but	but	CCONJ
ftr-437	829	2	ups	up	NOUN
ftr-437	829	3	now	now	ADV
ftr-437	829	4	remitted	remit	VERB
ftr-437	829	5	monthly	monthly	ADV
ftr-437	829	6	the	the	DET
ftr-437	829	7	excess	excess	ADJ
ftr-437	829	8	-	-	PUNCT
ftr-437	829	9	value	value	NOUN
ftr-437	829	10	payments	payment	NOUN
ftr-437	829	11	,	,	PUNCT
ftr-437	829	12	less	less	ADJ
ftr-437	829	13	claims	claim	NOUN
ftr-437	829	14	paid	pay	VERB
ftr-437	829	15	,	,	PUNCT
ftr-437	829	16	to	to	ADP
ftr-437	829	17	national	national	PROPN
ftr-437	829	18	union	union	PROPN
ftr-437	829	19	as	as	ADP
ftr-437	829	20	premiums	premium	NOUN
ftr-437	829	21	on	on	ADP
ftr-437	829	22	the	the	DET
ftr-437	829	23	policy	policy	NOUN
ftr-437	829	24	.	.	PUNCT
ftr-437	830	1	national	national	PROPN
ftr-437	830	2	union	union	PROPN
ftr-437	830	3	then	then	ADV
ftr-437	830	4	collected	collect	VERB
ftr-437	830	5	its	its	PRON
ftr-437	830	6	commission	commission	NOUN
ftr-437	830	7	,	,	PUNCT
ftr-437	830	8	excise	excise	NOUN
ftr-437	830	9	taxes	taxis	NOUN
ftr-437	830	10	,	,	PUNCT
ftr-437	830	11	and	and	CCONJ
ftr-437	830	12	fees	fee	NOUN
ftr-437	830	13	from	from	ADP
ftr-437	830	14	the	the	DET
ftr-437	830	15	charges	charge	NOUN
ftr-437	830	16	before	before	ADP
ftr-437	830	17	sending	send	VERB
ftr-437	830	18	the	the	DET
ftr-437	830	19	rest	rest	NOUN
ftr-437	830	20	on	on	ADP
ftr-437	830	21	to	to	ADP
ftr-437	830	22	opl	opl	NOUN
ftr-437	830	23	as	as	ADP
ftr-437	830	24	payments	payment	NOUN
ftr-437	830	25	under	under	ADP
ftr-437	830	26	the	the	DET
ftr-437	830	27	reinsurance	reinsurance	NOUN
ftr-437	830	28	contract	contract	NOUN
ftr-437	830	29	.	.	PUNCT
ftr-437	831	1	ups	up	NOUN
ftr-437	831	2	reported	report	VERB
ftr-437	831	3	neither	neither	DET
ftr-437	831	4	revenue	revenue	NOUN
ftr-437	831	5	from	from	ADP
ftr-437	831	6	excess	excess	ADJ
ftr-437	831	7	-	-	PUNCT
ftr-437	831	8	value	value	NOUN
ftr-437	831	9	charges	charge	NOUN
ftr-437	831	10	nor	nor	CCONJ
ftr-437	831	11	claim	claim	VERB
ftr-437	831	12	expenses	expense	NOUN
ftr-437	831	13	on	on	ADP
ftr-437	831	14	its	its	PRON
ftr-437	831	15	1984	1984	NUM
ftr-437	831	16	return	return	NOUN
ftr-437	831	17	,	,	PUNCT
ftr-437	831	18	although	although	SCONJ
ftr-437	831	19	it	it	PRON
ftr-437	831	20	did	do	AUX
ftr-437	831	21	deduct	deduct	VERB
ftr-437	831	22	the	the	DET
ftr-437	831	23	fees	fee	NOUN
ftr-437	831	24	and	and	CCONJ
ftr-437	831	25	commissions	commission	NOUN
ftr-437	831	26	that	that	PRON
ftr-437	831	27	national	national	PROPN
ftr-437	831	28	union	union	PROPN
ftr-437	831	29	charged.227	charged.227	PROPN
ftr-437	831	30	the	the	DET
ftr-437	831	31	commissioner	commissioner	NOUN
ftr-437	831	32	argued	argue	VERB
ftr-437	831	33	that	that	SCONJ
ftr-437	831	34	the	the	DET
ftr-437	831	35	excess	excess	ADJ
ftr-437	831	36	-	-	PUNCT
ftr-437	831	37	value	value	NOUN
ftr-437	831	38	payment	payment	NOUN
ftr-437	831	39	remitted	remit	VERB
ftr-437	831	40	ultimately	ultimately	ADV
ftr-437	831	41	to	to	ADP
ftr-437	831	42	opl	opl	NOUN
ftr-437	831	43	was	be	AUX
ftr-437	831	44	,	,	PUNCT
ftr-437	831	45	in	in	ADP
ftr-437	831	46	reality	reality	NOUN
ftr-437	831	47	,	,	PUNCT
ftr-437	831	48	gross	gross	ADJ
ftr-437	831	49	income	income	NOUN
ftr-437	831	50	to	to	ADP
ftr-437	831	51	ups	up	NOUN
ftr-437	831	52	.	.	PUNCT
ftr-437	832	1	a	a	DET
ftr-437	832	2	tax	tax	NOUN
ftr-437	832	3	court	court	NOUN
ftr-437	832	4	memorandum	memorandum	NOUN
ftr-437	832	5	opinion228	opinion228	PROPN
ftr-437	832	6	upheld	uphold	VERB
ftr-437	832	7	the	the	DET
ftr-437	832	8	commissioner	commissioner	NOUN
ftr-437	832	9	’s	’s	PART
ftr-437	832	10	contention	contention	NOUN
ftr-437	832	11	that	that	SCONJ
ftr-437	832	12	the	the	DET
ftr-437	832	13	arrangement	arrangement	NOUN
ftr-437	832	14	was	be	AUX
ftr-437	832	15	a	a	DET
ftr-437	832	16	mere	mere	ADJ
ftr-437	832	17	sham	sham	ADJ
ftr-437	832	18	transaction	transaction	NOUN
ftr-437	832	19	,	,	PUNCT
ftr-437	832	20	lacking	lack	VERB
ftr-437	832	21	in	in	ADP
ftr-437	832	22	economic	economic	ADJ
ftr-437	832	23	substance	substance	NOUN
ftr-437	832	24	.	.	PUNCT
ftr-437	833	1	the	the	DET
ftr-437	833	2	eleventh	eleventh	ADJ
ftr-437	833	3	circuit	circuit	NOUN
ftr-437	833	4	noted	note	VERB
ftr-437	833	5	the	the	DET
ftr-437	833	6	basis	basis	NOUN
ftr-437	833	7	for	for	ADP
ftr-437	833	8	the	the	DET
ftr-437	833	9	tax	tax	NOUN
ftr-437	833	10	court	court	NOUN
ftr-437	833	11	’s	’s	PART
ftr-437	833	12	holding	holding	NOUN
ftr-437	833	13	:	:	PUNCT
ftr-437	833	14	three	three	NUM
ftr-437	833	15	core	core	NOUN
ftr-437	833	16	reasons	reason	NOUN
ftr-437	833	17	support	support	VERB
ftr-437	833	18	this	this	DET
ftr-437	833	19	result	result	NOUN
ftr-437	833	20	,	,	PUNCT
ftr-437	833	21	according	accord	VERB
ftr-437	833	22	to	to	ADP
ftr-437	833	23	the	the	DET
ftr-437	833	24	court	court	NOUN
ftr-437	833	25	:	:	PUNCT
ftr-437	833	26	the	the	DET
ftr-437	833	27	plan	plan	NOUN
ftr-437	833	28	had	have	VERB
ftr-437	833	29	no	no	DET
ftr-437	833	30	defensible	defensible	ADJ
ftr-437	833	31	business	business	NOUN
ftr-437	833	32	purpose	purpose	NOUN
ftr-437	833	33	,	,	PUNCT
ftr-437	833	34	as	as	SCONJ
ftr-437	833	35	the	the	DET
ftr-437	833	36	business	business	NOUN
ftr-437	833	37	realities	reality	NOUN
ftr-437	833	38	were	be	AUX
ftr-437	833	39	identical	identical	ADJ
ftr-437	833	40	before	before	ADV
ftr-437	833	41	and	and	CCONJ
ftr-437	833	42	after	after	ADV
ftr-437	833	43	;	;	PUNCT
ftr-437	833	44	the	the	DET
ftr-437	833	45	premiums	premium	NOUN
ftr-437	833	46	paid	pay	VERB
ftr-437	833	47	for	for	ADP
ftr-437	833	48	the	the	DET
ftr-437	833	49	national	national	PROPN
ftr-437	833	50	union	union	PROPN
ftr-437	833	51	policy	policy	NOUN
ftr-437	833	52	were	be	AUX
ftr-437	833	53	well	well	ADV
ftr-437	833	54	above	above	ADP
ftr-437	833	55	industry	industry	NOUN
ftr-437	833	56	norms	norm	NOUN
ftr-437	833	57	;	;	PUNCT
ftr-437	833	58	and	and	CCONJ
ftr-437	833	59	contemporary	contemporary	ADJ
ftr-437	833	60	memoranda	memorandum	NOUN
ftr-437	833	61	and	and	CCONJ
ftr-437	833	62	documents	document	NOUN
ftr-437	833	63	show	show	VERB
ftr-437	833	64	that	that	SCONJ
ftr-437	833	65	ups	up	NOUN
ftr-437	833	66	’s	’s	PART
ftr-437	833	67	sole	sole	ADJ
ftr-437	833	68	motivation	motivation	NOUN
ftr-437	833	69	was	be	AUX
ftr-437	833	70	tax	tax	NOUN
ftr-437	833	71	avoidance	avoidance	NOUN
ftr-437	833	72	.	.	PUNCT
ftr-437	834	1	the	the	DET
ftr-437	834	2	revenue	revenue	NOUN
ftr-437	834	3	from	from	ADP
ftr-437	834	4	the	the	DET
ftr-437	834	5	excessvalue	excessvalue	ADJ
ftr-437	834	6	program	program	NOUN
ftr-437	834	7	was	be	AUX
ftr-437	834	8	thus	thus	ADV
ftr-437	834	9	properly	properly	ADV
ftr-437	834	10	deemed	deem	VERB
ftr-437	834	11	to	to	PART
ftr-437	834	12	be	be	AUX
ftr-437	834	13	income	income	NOUN
ftr-437	834	14	to	to	ADP
ftr-437	834	15	ups	up	NOUN
ftr-437	834	16	rather	rather	ADV
ftr-437	834	17	than	than	ADP
ftr-437	834	18	to	to	ADP
ftr-437	834	19	opl	opl	NOUN
ftr-437	834	20	or	or	CCONJ
ftr-437	834	21	national	national	ADJ
ftr-437	834	22	union	union	PROPN
ftr-437	834	23	.	.	PUNCT
ftr-437	835	1	the	the	DET
ftr-437	835	2	court	court	NOUN
ftr-437	835	3	also	also	ADV
ftr-437	835	4	imposed	impose	VERB
ftr-437	835	5	penalties.229	penalties.229	PROPN
ftr-437	835	6	890	890	NUM
ftr-437	835	7	florida	florida	PROPN
ftr-437	835	8	tax	tax	NOUN
ftr-437	835	9	review	review	NOUN
ftr-437	836	1	[	[	X
ftr-437	836	2	vol.5:10	vol.5:10	NOUN
ftr-437	836	3	230	230	NUM
ftr-437	836	4	.	.	PUNCT
ftr-437	837	1	i	i	PRON
ftr-437	837	2	d.	d.	PROPN
ftr-437	837	3	231	231	NUM
ftr-437	837	4	.	.	PUNCT
ftr-437	838	1	i	i	PRON
ftr-437	838	2	d.	d.	PROPN
ftr-437	838	3	at	at	ADP
ftr-437	838	4	1018	1018	NUM
ftr-437	838	5	-	-	SYM
ftr-437	838	6	1019	1019	NUM
ftr-437	838	7	.	.	PUNCT
ftr-437	839	1	in	in	ADP
ftr-437	839	2	reversing	reverse	VERB
ftr-437	839	3	the	the	DET
ftr-437	839	4	tax	tax	NOUN
ftr-437	839	5	court	court	NOUN
ftr-437	839	6	,	,	PUNCT
ftr-437	839	7	the	the	DET
ftr-437	839	8	eleventh	eleventh	ADJ
ftr-437	839	9	circuit	circuit	NOUN
ftr-437	839	10	responded	respond	VERB
ftr-437	839	11	to	to	ADP
ftr-437	839	12	the	the	DET
ftr-437	839	13	issue	issue	NOUN
ftr-437	839	14	of	of	ADP
ftr-437	839	15	whether	whether	SCONJ
ftr-437	839	16	the	the	DET
ftr-437	839	17	excess	excess	ADJ
ftr-437	839	18	-	-	PUNCT
ftr-437	839	19	value	value	NOUN
ftr-437	839	20	plan	plan	NOUN
ftr-437	839	21	had	have	AUX
ftr-437	839	22	the	the	DET
ftr-437	839	23	kind	kind	NOUN
ftr-437	839	24	of	of	ADP
ftr-437	839	25	economic	economic	ADJ
ftr-437	839	26	substance	substance	NOUN
ftr-437	839	27	that	that	PRON
ftr-437	839	28	removes	remove	VERB
ftr-437	839	29	it	it	PRON
ftr-437	839	30	from	from	ADP
ftr-437	839	31	“	"	PUNCT
ftr-437	839	32	shamhood	shamhood	NOUN
ftr-437	839	33	,	,	PUNCT
ftr-437	839	34	”	"	PUNCT
ftr-437	839	35	even	even	ADV
ftr-437	839	36	if	if	SCONJ
ftr-437	839	37	the	the	DET
ftr-437	839	38	business	business	NOUN
ftr-437	839	39	continued	continue	VERB
ftr-437	839	40	as	as	SCONJ
ftr-437	839	41	it	it	PRON
ftr-437	839	42	had	have	VERB
ftr-437	839	43	before	before	ADV
ftr-437	839	44	in	in	ADP
ftr-437	839	45	the	the	DET
ftr-437	839	46	affirmative.230	affirmative.230	PROPN
ftr-437	839	47	the	the	DET
ftr-437	839	48	eleventh	eleventh	ADJ
ftr-437	839	49	circuit	circuit	NOUN
ftr-437	839	50	initially	initially	ADV
ftr-437	839	51	addressed	address	VERB
ftr-437	839	52	the	the	DET
ftr-437	839	53	question	question	NOUN
ftr-437	839	54	of	of	ADP
ftr-437	839	55	whether	whether	SCONJ
ftr-437	839	56	the	the	DET
ftr-437	839	57	excess	excess	ADJ
ftr-437	839	58	-	-	PUNCT
ftr-437	839	59	value	value	NOUN
ftr-437	839	60	plan	plan	NOUN
ftr-437	839	61	,	,	PUNCT
ftr-437	839	62	with	with	ADP
ftr-437	839	63	its	its	PRON
ftr-437	839	64	offshore	offshore	ADJ
ftr-437	839	65	bermuda	bermuda	NOUN
ftr-437	839	66	special	special	ADJ
ftr-437	839	67	purpose	purpose	NOUN
ftr-437	839	68	entity	entity	NOUN
ftr-437	839	69	,	,	PUNCT
ftr-437	839	70	opl	opl	PROPN
ftr-437	839	71	,	,	PUNCT
ftr-437	839	72	was	be	AUX
ftr-437	839	73	a	a	DET
ftr-437	839	74	mere	mere	ADJ
ftr-437	839	75	sham	sham	NOUN
ftr-437	839	76	.	.	PUNCT
ftr-437	840	1	focusing	focus	VERB
ftr-437	840	2	on	on	ADP
ftr-437	840	3	the	the	DET
ftr-437	840	4	nature	nature	NOUN
ftr-437	840	5	of	of	ADP
ftr-437	840	6	the	the	DET
ftr-437	840	7	business	business	NOUN
ftr-437	840	8	risk	risk	NOUN
ftr-437	840	9	and	and	CCONJ
ftr-437	840	10	the	the	DET
ftr-437	840	11	degree	degree	NOUN
ftr-437	840	12	of	of	ADP
ftr-437	840	13	control	control	NOUN
ftr-437	840	14	over	over	ADP
ftr-437	840	15	the	the	DET
ftr-437	840	16	offshore	offshore	ADJ
ftr-437	840	17	entity	entity	NOUN
ftr-437	840	18	,	,	PUNCT
ftr-437	840	19	the	the	DET
ftr-437	840	20	court	court	NOUN
ftr-437	840	21	found	find	VERB
ftr-437	840	22	:	:	PUNCT
ftr-437	840	23	the	the	DET
ftr-437	840	24	tax	tax	NOUN
ftr-437	840	25	court	court	NOUN
ftr-437	840	26	dismissed	dismiss	VERB
ftr-437	840	27	these	these	DET
ftr-437	840	28	obligations	obligation	NOUN
ftr-437	840	29	because	because	SCONJ
ftr-437	840	30	national	national	ADJ
ftr-437	840	31	union	union	NOUN
ftr-437	840	32	,	,	PUNCT
ftr-437	840	33	given	give	VERB
ftr-437	840	34	the	the	DET
ftr-437	840	35	reinsurance	reinsurance	NOUN
ftr-437	840	36	treaty	treaty	NOUN
ftr-437	840	37	,	,	PUNCT
ftr-437	840	38	was	be	AUX
ftr-437	840	39	no	no	ADV
ftr-437	840	40	more	more	ADJ
ftr-437	840	41	than	than	ADP
ftr-437	840	42	a	a	DET
ftr-437	840	43	“	"	PUNCT
ftr-437	840	44	front	front	NOUN
ftr-437	840	45	”	"	PUNCT
ftr-437	840	46	in	in	ADP
ftr-437	840	47	what	what	PRON
ftr-437	840	48	was	be	AUX
ftr-437	840	49	a	a	DET
ftr-437	840	50	transfer	transfer	NOUN
ftr-437	840	51	of	of	ADP
ftr-437	840	52	revenue	revenue	NOUN
ftr-437	840	53	from	from	ADP
ftr-437	840	54	ups	up	NOUN
ftr-437	840	55	to	to	ADP
ftr-437	840	56	opl	opl	NOUN
ftr-437	840	57	.	.	PUNCT
ftr-437	841	1	as	as	SCONJ
ftr-437	841	2	we	we	PRON
ftr-437	841	3	have	have	AUX
ftr-437	841	4	said	say	VERB
ftr-437	841	5	,	,	PUNCT
ftr-437	841	6	that	that	DET
ftr-437	841	7	conclusion	conclusion	NOUN
ftr-437	841	8	ignores	ignore	VERB
ftr-437	841	9	the	the	DET
ftr-437	841	10	real	real	ADJ
ftr-437	841	11	risk	risk	NOUN
ftr-437	841	12	that	that	SCONJ
ftr-437	841	13	national	national	PROPN
ftr-437	841	14	union	union	PROPN
ftr-437	841	15	assumed	assume	VERB
ftr-437	841	16	.	.	PUNCT
ftr-437	842	1	but	but	CCONJ
ftr-437	842	2	even	even	ADV
ftr-437	842	3	if	if	SCONJ
ftr-437	842	4	we	we	PRON
ftr-437	842	5	overlook	overlook	VERB
ftr-437	842	6	the	the	DET
ftr-437	842	7	reality	reality	NOUN
ftr-437	842	8	of	of	ADP
ftr-437	842	9	the	the	DET
ftr-437	842	10	risk	risk	NOUN
ftr-437	842	11	and	and	CCONJ
ftr-437	842	12	treat	treat	VERB
ftr-437	842	13	national	national	PROPN
ftr-437	842	14	union	union	PROPN
ftr-437	842	15	as	as	ADP
ftr-437	842	16	a	a	DET
ftr-437	842	17	conduit	conduit	NOUN
ftr-437	842	18	for	for	ADP
ftr-437	842	19	transmission	transmission	NOUN
ftr-437	842	20	of	of	ADP
ftr-437	842	21	the	the	DET
ftr-437	842	22	excess	excess	ADJ
ftr-437	842	23	-	-	PUNCT
ftr-437	842	24	value	value	NOUN
ftr-437	842	25	payments	payment	NOUN
ftr-437	842	26	from	from	ADP
ftr-437	842	27	ups	up	NOUN
ftr-437	842	28	to	to	ADP
ftr-437	842	29	opl	opl	NOUN
ftr-437	842	30	,	,	PUNCT
ftr-437	842	31	there	there	PRON
ftr-437	842	32	remains	remain	VERB
ftr-437	842	33	the	the	DET
ftr-437	842	34	fact	fact	NOUN
ftr-437	842	35	that	that	SCONJ
ftr-437	842	36	opl	opl	NOUN
ftr-437	842	37	is	be	AUX
ftr-437	842	38	an	an	DET
ftr-437	842	39	independently	independently	ADV
ftr-437	842	40	taxable	taxable	ADJ
ftr-437	842	41	entity	entity	NOUN
ftr-437	842	42	that	that	PRON
ftr-437	842	43	is	be	AUX
ftr-437	842	44	not	not	PART
ftr-437	842	45	under	under	ADP
ftr-437	842	46	ups	up	NOUN
ftr-437	842	47	’s	’s	PART
ftr-437	842	48	control	control	NOUN
ftr-437	842	49	.	.	PUNCT
ftr-437	843	1	ups	up	NOUN
ftr-437	843	2	really	really	ADV
ftr-437	843	3	did	do	AUX
ftr-437	843	4	lose	lose	VERB
ftr-437	843	5	the	the	DET
ftr-437	843	6	stream	stream	NOUN
ftr-437	843	7	of	of	ADP
ftr-437	843	8	income	income	NOUN
ftr-437	843	9	it	it	PRON
ftr-437	843	10	had	have	AUX
ftr-437	843	11	earlier	early	ADV
ftr-437	843	12	reaped	reap	VERB
ftr-437	843	13	from	from	ADP
ftr-437	843	14	excess	excess	ADJ
ftr-437	843	15	-	-	PUNCT
ftr-437	843	16	value	value	NOUN
ftr-437	843	17	charges	charge	NOUN
ftr-437	843	18	.	.	PUNCT
ftr-437	844	1	ups	up	NOUN
ftr-437	844	2	genuinely	genuinely	ADV
ftr-437	844	3	could	could	AUX
ftr-437	844	4	not	not	PART
ftr-437	844	5	apply	apply	VERB
ftr-437	844	6	that	that	DET
ftr-437	844	7	money	money	NOUN
ftr-437	844	8	to	to	ADP
ftr-437	844	9	any	any	DET
ftr-437	844	10	use	use	NOUN
ftr-437	844	11	other	other	ADJ
ftr-437	844	12	than	than	ADP
ftr-437	844	13	paying	pay	VERB
ftr-437	844	14	a	a	DET
ftr-437	844	15	premium	premium	NOUN
ftr-437	844	16	to	to	ADP
ftr-437	844	17	national	national	PROPN
ftr-437	844	18	union	union	PROPN
ftr-437	844	19	;	;	PUNCT
ftr-437	844	20	the	the	DET
ftr-437	844	21	money	money	NOUN
ftr-437	844	22	could	could	AUX
ftr-437	844	23	not	not	PART
ftr-437	844	24	be	be	AUX
ftr-437	844	25	used	use	VERB
ftr-437	844	26	for	for	ADP
ftr-437	844	27	other	other	ADJ
ftr-437	844	28	purposes	purpose	NOUN
ftr-437	844	29	,	,	PUNCT
ftr-437	844	30	such	such	ADJ
ftr-437	844	31	as	as	ADP
ftr-437	844	32	capital	capital	NOUN
ftr-437	844	33	improvement	improvement	NOUN
ftr-437	844	34	,	,	PUNCT
ftr-437	844	35	salaries	salary	NOUN
ftr-437	844	36	,	,	PUNCT
ftr-437	844	37	dividends	dividend	NOUN
ftr-437	844	38	,	,	PUNCT
ftr-437	844	39	or	or	CCONJ
ftr-437	844	40	investment	investment	NOUN
ftr-437	844	41	.	.	PUNCT
ftr-437	845	1	these	these	DET
ftr-437	845	2	circumstances	circumstance	NOUN
ftr-437	845	3	distinguish	distinguish	VERB
ftr-437	845	4	ups	up	NOUN
ftr-437	845	5	’s	’s	PART
ftr-437	845	6	case	case	NOUN
ftr-437	845	7	from	from	ADP
ftr-437	845	8	the	the	DET
ftr-437	845	9	paradigmatic	paradigmatic	ADJ
ftr-437	845	10	sham	sham	ADJ
ftr-437	845	11	transfers	transfer	NOUN
ftr-437	845	12	of	of	ADP
ftr-437	845	13	income	income	NOUN
ftr-437	845	14	,	,	PUNCT
ftr-437	845	15	in	in	ADP
ftr-437	845	16	which	which	PRON
ftr-437	845	17	the	the	DET
ftr-437	845	18	taxpayer	taxpayer	NOUN
ftr-437	845	19	retains	retain	VERB
ftr-437	845	20	the	the	DET
ftr-437	845	21	benefits	benefit	NOUN
ftr-437	845	22	of	of	ADP
ftr-437	845	23	the	the	DET
ftr-437	845	24	income	income	NOUN
ftr-437	845	25	it	it	PRON
ftr-437	845	26	has	have	AUX
ftr-437	845	27	ostensibly	ostensibly	ADV
ftr-437	845	28	forgone	forgo	VERB
ftr-437	845	29	.	.	PUNCT
ftr-437	846	1	here	here	ADV
ftr-437	846	2	that	that	DET
ftr-437	846	3	benefit	benefit	NOUN
ftr-437	846	4	ended	end	VERB
ftr-437	846	5	up	up	ADP
ftr-437	846	6	with	with	ADP
ftr-437	846	7	opl	opl	NOUN
ftr-437	846	8	.	.	PUNCT
ftr-437	847	1	there	there	PRON
ftr-437	847	2	were	be	VERB
ftr-437	847	3	,	,	PUNCT
ftr-437	847	4	therefore	therefore	ADV
ftr-437	847	5	,	,	PUNCT
ftr-437	847	6	real	real	ADJ
ftr-437	847	7	economic	economic	ADJ
ftr-437	847	8	effects	effect	NOUN
ftr-437	847	9	from	from	ADP
ftr-437	847	10	this	this	DET
ftr-437	847	11	transaction	transaction	NOUN
ftr-437	847	12	on	on	ADP
ftr-437	847	13	all	all	PRON
ftr-437	847	14	of	of	ADP
ftr-437	847	15	its	its	PRON
ftr-437	847	16	parties.231	parties.231	NOUN
ftr-437	847	17	most	most	ADV
ftr-437	847	18	enlightening	enlightening	ADJ
ftr-437	847	19	is	be	AUX
ftr-437	847	20	the	the	DET
ftr-437	847	21	court	court	NOUN
ftr-437	847	22	’s	’s	PART
ftr-437	847	23	treatment	treatment	NOUN
ftr-437	847	24	of	of	ADP
ftr-437	847	25	the	the	DET
ftr-437	847	26	business	business	NOUN
ftr-437	847	27	purpose	purpose	NOUN
ftr-437	847	28	–	–	PUNCT
ftr-437	847	29	something	something	PRON
ftr-437	847	30	which	which	PRON
ftr-437	847	31	touches	touch	VERB
ftr-437	847	32	directly	directly	ADV
ftr-437	847	33	on	on	ADP
ftr-437	847	34	the	the	DET
ftr-437	847	35	prospective	prospective	ADJ
ftr-437	847	36	tax	tax	NOUN
ftr-437	847	37	planning	planning	NOUN
ftr-437	847	38	aspects	aspect	NOUN
ftr-437	847	39	of	of	ADP
ftr-437	847	40	the	the	DET
ftr-437	847	41	transaction	transaction	NOUN
ftr-437	847	42	:	:	PUNCT
ftr-437	847	43	it	it	PRON
ftr-437	847	44	may	may	AUX
ftr-437	847	45	be	be	AUX
ftr-437	847	46	true	true	ADJ
ftr-437	847	47	that	that	SCONJ
ftr-437	847	48	there	there	PRON
ftr-437	847	49	was	be	VERB
ftr-437	847	50	little	little	ADJ
ftr-437	847	51	change	change	NOUN
ftr-437	847	52	over	over	ADP
ftr-437	847	53	time	time	NOUN
ftr-437	847	54	in	in	ADP
ftr-437	847	55	how	how	SCONJ
ftr-437	847	56	the	the	DET
ftr-437	847	57	excess	excess	ADJ
ftr-437	847	58	-	-	PUNCT
ftr-437	847	59	value	value	NOUN
ftr-437	847	60	program	program	NOUN
ftr-437	847	61	appeared	appear	VERB
ftr-437	847	62	to	to	ADP
ftr-437	847	63	customers	customer	NOUN
ftr-437	847	64	.	.	PUNCT
ftr-437	848	1	but	but	CCONJ
ftr-437	848	2	the	the	DET
ftr-437	848	3	tax	tax	NOUN
ftr-437	848	4	court	court	NOUN
ftr-437	848	5	’s	’s	PART
ftr-437	848	6	narrow	narrow	ADJ
ftr-437	848	7	notion	notion	NOUN
ftr-437	848	8	of	of	ADP
ftr-437	848	9	“	"	PUNCT
ftr-437	848	10	business	business	NOUN
ftr-437	848	11	purpose	purpose	NOUN
ftr-437	848	12	”	"	PUNCT
ftr-437	848	13	–	–	PUNCT
ftr-437	848	14	which	which	PRON
ftr-437	848	15	is	be	AUX
ftr-437	848	16	admittedly	admittedly	ADV
ftr-437	848	17	implied	imply	VERB
ftr-437	848	18	by	by	ADP
ftr-437	848	19	the	the	DET
ftr-437	848	20	phrase	phrase	NOUN
ftr-437	848	21	’s	’s	PART
ftr-437	848	22	plain	plain	ADJ
ftr-437	848	23	language	language	NOUN
ftr-437	848	24	–	–	PUNCT
ftr-437	848	25	stretches	stretch	VERB
ftr-437	848	26	the	the	DET
ftr-437	848	27	economic	economic	ADJ
ftr-437	848	28	-	-	PUNCT
ftr-437	848	29	substance	substance	NOUN
ftr-437	848	30	doctrine	doctrine	NOUN
ftr-437	848	31	farther	far	ADV
ftr-437	848	32	than	than	SCONJ
ftr-437	848	33	it	it	PRON
ftr-437	848	34	has	have	AUX
ftr-437	848	35	been	be	AUX
ftr-437	848	36	stretched	stretch	VERB
ftr-437	848	37	.	.	PUNCT
ftr-437	849	1	a	a	DET
ftr-437	849	2	“	"	PUNCT
ftr-437	849	3	business	business	NOUN
ftr-437	849	4	purpose	purpose	NOUN
ftr-437	849	5	”	"	PUNCT
ftr-437	849	6	does	do	AUX
ftr-437	849	7	not	not	PART
ftr-437	849	8	mean	mean	VERB
ftr-437	849	9	a	a	DET
ftr-437	849	10	reason	reason	NOUN
ftr-437	849	11	for	for	ADP
ftr-437	849	12	a	a	DET
ftr-437	849	13	2002	2002	NUM
ftr-437	849	14	]	]	PUNCT
ftr-437	849	15	watchdogs	watchdog	NOUN
ftr-437	849	16	that	that	PRON
ftr-437	849	17	failed	fail	VERB
ftr-437	849	18	to	to	PART
ftr-437	849	19	bark	bark	VERB
ftr-437	849	20	891	891	NUM
ftr-437	849	21	232	232	NUM
ftr-437	849	22	.	.	PUNCT
ftr-437	850	1	i	i	PRON
ftr-437	850	2	d.	d.	PROPN
ftr-437	850	3	at	at	ADP
ftr-437	850	4	1019	1019	NUM
ftr-437	850	5	.	.	PUNCT
ftr-437	851	1	233	233	NUM
ftr-437	851	2	.	.	PUNCT
ftr-437	852	1	i	i	PRON
ftr-437	852	2	d.	d.	PROPN
ftr-437	852	3	at	at	ADP
ftr-437	852	4	1020	1020	NUM
ftr-437	852	5	.	.	PUNCT
ftr-437	853	1	transaction	transaction	NOUN
ftr-437	853	2	that	that	PRON
ftr-437	853	3	is	be	AUX
ftr-437	853	4	free	free	ADJ
ftr-437	853	5	of	of	ADP
ftr-437	853	6	tax	tax	NOUN
ftr-437	853	7	considerations	consideration	NOUN
ftr-437	853	8	.	.	PUNCT
ftr-437	854	1	rather	rather	ADV
ftr-437	854	2	,	,	PUNCT
ftr-437	854	3	a	a	DET
ftr-437	854	4	transaction	transaction	NOUN
ftr-437	854	5	has	have	VERB
ftr-437	854	6	a	a	DET
ftr-437	854	7	“	"	PUNCT
ftr-437	854	8	business	business	NOUN
ftr-437	854	9	purpose	purpose	NOUN
ftr-437	854	10	,	,	PUNCT
ftr-437	854	11	”	"	PUNCT
ftr-437	854	12	when	when	SCONJ
ftr-437	854	13	we	we	PRON
ftr-437	854	14	are	be	AUX
ftr-437	854	15	talking	talk	VERB
ftr-437	854	16	about	about	ADP
ftr-437	854	17	a	a	DET
ftr-437	854	18	going	go	VERB
ftr-437	854	19	concern	concern	NOUN
ftr-437	854	20	like	like	ADP
ftr-437	854	21	ups	up	NOUN
ftr-437	854	22	,	,	PUNCT
ftr-437	854	23	as	as	ADV
ftr-437	854	24	long	long	ADV
ftr-437	854	25	as	as	SCONJ
ftr-437	854	26	it	it	PRON
ftr-437	854	27	figures	figure	VERB
ftr-437	854	28	in	in	ADP
ftr-437	854	29	a	a	DET
ftr-437	854	30	bona	bona	ADJ
ftr-437	854	31	fide	fide	NOUN
ftr-437	854	32	,	,	PUNCT
ftr-437	854	33	profit	profit	NOUN
ftr-437	854	34	-	-	PUNCT
ftr-437	854	35	seeking	seek	VERB
ftr-437	854	36	business	business	NOUN
ftr-437	854	37	.	.	PUNCT
ftr-437	855	1	see	see	VERB
ftr-437	855	2	acm	acm	NOUN
ftr-437	855	3	p’ship	p’ship	NOUN
ftr-437	855	4	v.	v.	ADP
ftr-437	855	5	comm’r	comm’r	NOUN
ftr-437	855	6	,	,	PUNCT
ftr-437	855	7	157	157	NUM
ftr-437	855	8	f.3d	f.3d	NUM
ftr-437	855	9	231	231	NUM
ftr-437	855	10	,	,	PUNCT
ftr-437	855	11	251	251	NUM
ftr-437	855	12	(	(	PUNCT
ftr-437	855	13	3d	3d	NUM
ftr-437	855	14	cir	cir	NOUN
ftr-437	855	15	.	.	PUNCT
ftr-437	855	16	1998	1998	NUM
ftr-437	855	17	)	)	PUNCT
ftr-437	855	18	.	.	PUNCT
ftr-437	856	1	this	this	DET
ftr-437	856	2	concept	concept	NOUN
ftr-437	856	3	of	of	ADP
ftr-437	856	4	“	"	PUNCT
ftr-437	856	5	business	business	NOUN
ftr-437	856	6	purpose	purpose	NOUN
ftr-437	856	7	”	"	PUNCT
ftr-437	856	8	is	be	AUX
ftr-437	856	9	a	a	DET
ftr-437	856	10	necessary	necessary	ADJ
ftr-437	856	11	corollary	corollary	NOUN
ftr-437	856	12	to	to	ADP
ftr-437	856	13	the	the	DET
ftr-437	856	14	venerable	venerable	ADJ
ftr-437	856	15	axiom	axiom	NOUN
ftr-437	856	16	that	that	SCONJ
ftr-437	856	17	tax	tax	NOUN
ftr-437	856	18	-	-	PUNCT
ftr-437	856	19	planning	planning	NOUN
ftr-437	856	20	is	be	AUX
ftr-437	856	21	permissible	permissible	ADJ
ftr-437	856	22	.	.	PUNCT
ftr-437	857	1	the	the	DET
ftr-437	857	2	code	code	NOUN
ftr-437	857	3	treats	treat	VERB
ftr-437	857	4	lots	lot	NOUN
ftr-437	857	5	of	of	ADP
ftr-437	857	6	categories	category	NOUN
ftr-437	857	7	of	of	ADP
ftr-437	857	8	economically	economically	ADV
ftr-437	857	9	similar	similar	ADJ
ftr-437	857	10	behavior	behavior	NOUN
ftr-437	857	11	differently	differently	ADV
ftr-437	857	12	.	.	PUNCT
ftr-437	858	1	for	for	ADP
ftr-437	858	2	instance	instance	NOUN
ftr-437	858	3	,	,	PUNCT
ftr-437	858	4	two	two	NUM
ftr-437	858	5	ways	way	NOUN
ftr-437	858	6	to	to	PART
ftr-437	858	7	infuse	infuse	VERB
ftr-437	858	8	capital	capital	NOUN
ftr-437	858	9	into	into	ADP
ftr-437	858	10	a	a	DET
ftr-437	858	11	corporation	corporation	NOUN
ftr-437	858	12	,	,	PUNCT
ftr-437	858	13	borrowing	borrowing	NOUN
ftr-437	858	14	and	and	CCONJ
ftr-437	858	15	sale	sale	NOUN
ftr-437	858	16	of	of	ADP
ftr-437	858	17	equity	equity	NOUN
ftr-437	858	18	,	,	PUNCT
ftr-437	858	19	have	have	VERB
ftr-437	858	20	different	different	ADJ
ftr-437	858	21	tax	tax	NOUN
ftr-437	858	22	consequences	consequence	NOUN
ftr-437	858	23	;	;	PUNCT
ftr-437	858	24	interest	interest	NOUN
ftr-437	858	25	is	be	AUX
ftr-437	858	26	usually	usually	ADV
ftr-437	858	27	deductible	deductible	ADJ
ftr-437	858	28	and	and	CCONJ
ftr-437	858	29	distributions	distribution	NOUN
ftr-437	858	30	to	to	ADP
ftr-437	858	31	equityholders	equityholder	NOUN
ftr-437	858	32	are	be	AUX
ftr-437	858	33	not	not	PART
ftr-437	858	34	.	.	PUNCT
ftr-437	859	1	there	there	PRON
ftr-437	859	2	may	may	AUX
ftr-437	859	3	be	be	AUX
ftr-437	859	4	no	no	DET
ftr-437	859	5	tax	tax	NOUN
ftr-437	859	6	-	-	PUNCT
ftr-437	859	7	independent	independent	ADJ
ftr-437	859	8	reason	reason	NOUN
ftr-437	859	9	for	for	SCONJ
ftr-437	859	10	a	a	DET
ftr-437	859	11	taxpayer	taxpayer	NOUN
ftr-437	859	12	to	to	PART
ftr-437	859	13	choose	choose	VERB
ftr-437	859	14	between	between	ADP
ftr-437	859	15	these	these	DET
ftr-437	859	16	different	different	ADJ
ftr-437	859	17	ways	way	NOUN
ftr-437	859	18	of	of	ADP
ftr-437	859	19	financing	finance	VERB
ftr-437	859	20	the	the	DET
ftr-437	859	21	business	business	NOUN
ftr-437	859	22	,	,	PUNCT
ftr-437	859	23	but	but	CCONJ
ftr-437	859	24	it	it	PRON
ftr-437	859	25	does	do	AUX
ftr-437	859	26	not	not	PART
ftr-437	859	27	mean	mean	VERB
ftr-437	859	28	that	that	SCONJ
ftr-437	859	29	the	the	DET
ftr-437	859	30	taxpayer	taxpayer	NOUN
ftr-437	859	31	lacks	lack	VERB
ftr-437	859	32	a	a	DET
ftr-437	859	33	“	"	PUNCT
ftr-437	859	34	business	business	NOUN
ftr-437	859	35	purpose	purpose	NOUN
ftr-437	859	36	.	.	PUNCT
ftr-437	859	37	”	"	PUNCT
ftr-437	860	1	to	to	PART
ftr-437	860	2	conclude	conclude	VERB
ftr-437	860	3	otherwise	otherwise	ADV
ftr-437	860	4	would	would	AUX
ftr-437	860	5	prohibit	prohibit	VERB
ftr-437	860	6	tax	tax	NOUN
ftr-437	860	7	-	-	PUNCT
ftr-437	860	8	planning.232	planning.232	NOUN
ftr-437	860	9	the	the	DET
ftr-437	860	10	transaction	transaction	NOUN
ftr-437	860	11	under	under	ADP
ftr-437	860	12	challenge	challenge	NOUN
ftr-437	860	13	here	here	ADV
ftr-437	860	14	simply	simply	ADV
ftr-437	860	15	altered	alter	VERB
ftr-437	860	16	the	the	DET
ftr-437	860	17	form	form	NOUN
ftr-437	860	18	of	of	ADP
ftr-437	860	19	an	an	DET
ftr-437	860	20	existing	exist	VERB
ftr-437	860	21	,	,	PUNCT
ftr-437	860	22	bona	bona	ADJ
ftr-437	860	23	fide	fide	ADJ
ftr-437	860	24	business	business	NOUN
ftr-437	860	25	,	,	PUNCT
ftr-437	860	26	and	and	CCONJ
ftr-437	860	27	this	this	DET
ftr-437	860	28	case	case	NOUN
ftr-437	860	29	therefore	therefore	ADV
ftr-437	860	30	falls	fall	VERB
ftr-437	860	31	in	in	ADP
ftr-437	860	32	with	with	ADP
ftr-437	860	33	those	those	PRON
ftr-437	860	34	that	that	PRON
ftr-437	860	35	find	find	VERB
ftr-437	860	36	an	an	DET
ftr-437	860	37	adequate	adequate	ADJ
ftr-437	860	38	business	business	NOUN
ftr-437	860	39	purpose	purpose	NOUN
ftr-437	860	40	to	to	PART
ftr-437	860	41	neutralize	neutralize	VERB
ftr-437	860	42	any	any	DET
ftr-437	860	43	tax	tax	NOUN
ftr-437	860	44	-	-	PUNCT
ftr-437	860	45	avoidance	avoidance	NOUN
ftr-437	860	46	motive	motive	NOUN
ftr-437	860	47	.	.	PUNCT
ftr-437	861	1	true	true	ADJ
ftr-437	861	2	,	,	PUNCT
ftr-437	861	3	ups	up	NOUN
ftr-437	861	4	’s	’s	PART
ftr-437	861	5	restructuring	restructuring	NOUN
ftr-437	861	6	was	be	AUX
ftr-437	861	7	more	more	ADV
ftr-437	861	8	sophisticated	sophisticated	ADJ
ftr-437	861	9	and	and	CCONJ
ftr-437	861	10	complex	complex	ADJ
ftr-437	861	11	than	than	ADP
ftr-437	861	12	the	the	DET
ftr-437	861	13	usual	usual	ADJ
ftr-437	861	14	tax	tax	NOUN
ftr-437	861	15	-	-	PUNCT
ftr-437	861	16	influenced	influence	VERB
ftr-437	861	17	formof	formof	NOUN
ftr-437	861	18	-	-	PUNCT
ftr-437	861	19	business	business	NOUN
ftr-437	861	20	election	election	NOUN
ftr-437	861	21	or	or	CCONJ
ftr-437	861	22	a	a	DET
ftr-437	861	23	choice	choice	NOUN
ftr-437	861	24	of	of	ADP
ftr-437	861	25	debt	debt	NOUN
ftr-437	861	26	over	over	ADP
ftr-437	861	27	equity	equity	NOUN
ftr-437	861	28	financing	financing	NOUN
ftr-437	861	29	.	.	PUNCT
ftr-437	862	1	but	but	CCONJ
ftr-437	862	2	its	its	PRON
ftr-437	862	3	sophistication	sophistication	NOUN
ftr-437	862	4	does	do	AUX
ftr-437	862	5	not	not	PART
ftr-437	862	6	change	change	VERB
ftr-437	862	7	the	the	DET
ftr-437	862	8	fact	fact	NOUN
ftr-437	862	9	that	that	SCONJ
ftr-437	862	10	there	there	PRON
ftr-437	862	11	was	be	VERB
ftr-437	862	12	a	a	DET
ftr-437	862	13	real	real	ADJ
ftr-437	862	14	business	business	NOUN
ftr-437	862	15	that	that	PRON
ftr-437	862	16	served	serve	VERB
ftr-437	862	17	the	the	DET
ftr-437	862	18	genuine	genuine	ADJ
ftr-437	862	19	need	need	NOUN
ftr-437	862	20	for	for	SCONJ
ftr-437	862	21	customers	customer	NOUN
ftr-437	862	22	to	to	PART
ftr-437	862	23	enjoy	enjoy	VERB
ftr-437	862	24	loss	loss	NOUN
ftr-437	862	25	coverage	coverage	NOUN
ftr-437	862	26	and	and	CCONJ
ftr-437	862	27	for	for	ADP
ftr-437	862	28	ups	up	NOUN
ftr-437	862	29	to	to	PART
ftr-437	862	30	lower	lower	VERB
ftr-437	862	31	its	its	PRON
ftr-437	862	32	liability	liability	NOUN
ftr-437	862	33	exposure.233	exposure.233	X
ftr-437	862	34	e.	e.	PROPN
ftr-437	862	35	pro	pro	ADJ
ftr-437	862	36	-	-	ADJ
ftr-437	862	37	taxpayer	taxpayer	ADJ
ftr-437	862	38	synopsis	synopsis	NOUN
ftr-437	862	39	a	a	DET
ftr-437	862	40	review	review	NOUN
ftr-437	862	41	of	of	ADP
ftr-437	862	42	the	the	DET
ftr-437	862	43	recent	recent	ADJ
ftr-437	862	44	pro	pro	ADJ
ftr-437	862	45	-	-	ADJ
ftr-437	862	46	taxpayer	taxpayer	ADJ
ftr-437	862	47	corporate	corporate	ADJ
ftr-437	862	48	tax	tax	NOUN
ftr-437	862	49	shelter	shelter	NOUN
ftr-437	862	50	cases	case	NOUN
ftr-437	862	51	demonstrates	demonstrate	VERB
ftr-437	862	52	a	a	DET
ftr-437	862	53	common	common	ADJ
ftr-437	862	54	thread	thread	NOUN
ftr-437	862	55	for	for	ADP
ftr-437	862	56	the	the	DET
ftr-437	862	57	application	application	NOUN
ftr-437	862	58	of	of	ADP
ftr-437	862	59	the	the	DET
ftr-437	862	60	realistic	realistic	ADJ
ftr-437	862	61	possibility	possibility	NOUN
ftr-437	862	62	and	and	CCONJ
ftr-437	862	63	more	more	ADV
ftr-437	862	64	likely	likely	ADJ
ftr-437	862	65	than	than	ADP
ftr-437	862	66	not	not	PART
ftr-437	862	67	standards	standard	NOUN
ftr-437	862	68	.	.	PUNCT
ftr-437	863	1	thus	thus	ADV
ftr-437	863	2	,	,	PUNCT
ftr-437	863	3	when	when	SCONJ
ftr-437	863	4	a	a	DET
ftr-437	863	5	prospective	prospective	ADJ
ftr-437	863	6	corporate	corporate	ADJ
ftr-437	863	7	tax	tax	NOUN
ftr-437	863	8	shelter	shelter	NOUN
ftr-437	863	9	is	be	AUX
ftr-437	863	10	proposed	propose	VERB
ftr-437	863	11	,	,	PUNCT
ftr-437	863	12	the	the	DET
ftr-437	863	13	tax	tax	NOUN
ftr-437	863	14	advisor	advisor	NOUN
ftr-437	863	15	,	,	PUNCT
ftr-437	863	16	in	in	ADP
ftr-437	863	17	order	order	NOUN
ftr-437	863	18	to	to	PART
ftr-437	863	19	satisfy	satisfy	VERB
ftr-437	863	20	the	the	DET
ftr-437	863	21	appropriate	appropriate	ADJ
ftr-437	863	22	standard	standard	NOUN
ftr-437	863	23	of	of	ADP
ftr-437	863	24	review	review	NOUN
ftr-437	863	25	,	,	PUNCT
ftr-437	863	26	should	should	AUX
ftr-437	863	27	consider	consider	VERB
ftr-437	863	28	the	the	DET
ftr-437	863	29	following	follow	VERB
ftr-437	863	30	jurisprudential	jurisprudential	ADJ
ftr-437	863	31	criteria	criterion	NOUN
ftr-437	863	32	:	:	PUNCT
ftr-437	863	33	892	892	NUM
ftr-437	863	34	florida	florida	PROPN
ftr-437	863	35	tax	tax	NOUN
ftr-437	863	36	review	review	NOUN
ftr-437	863	37	[	[	X
ftr-437	863	38	vol.5:10	vol.5:10	NOUN
ftr-437	863	39	234	234	NUM
ftr-437	863	40	.	.	PUNCT
ftr-437	864	1	while	while	SCONJ
ftr-437	864	2	this	this	DET
ftr-437	864	3	criterion	criterion	NOUN
ftr-437	864	4	was	be	AUX
ftr-437	864	5	never	never	ADV
ftr-437	864	6	specifically	specifically	ADV
ftr-437	864	7	addressed	address	VERB
ftr-437	864	8	as	as	ADP
ftr-437	864	9	a	a	DET
ftr-437	864	10	determining	determine	VERB
ftr-437	864	11	factor	factor	NOUN
ftr-437	864	12	,	,	PUNCT
ftr-437	864	13	it	it	PRON
ftr-437	864	14	did	do	AUX
ftr-437	864	15	weave	weave	VERB
ftr-437	864	16	through	through	ADP
ftr-437	864	17	all	all	PRON
ftr-437	864	18	of	of	ADP
ftr-437	864	19	the	the	DET
ftr-437	864	20	pro	pro	ADJ
ftr-437	864	21	-	-	ADJ
ftr-437	864	22	taxpayer	taxpayer	ADJ
ftr-437	864	23	cases	case	NOUN
ftr-437	864	24	and	and	CCONJ
ftr-437	864	25	clearly	clearly	ADV
ftr-437	864	26	supported	support	VERB
ftr-437	864	27	the	the	DET
ftr-437	864	28	lack	lack	NOUN
ftr-437	864	29	of	of	ADP
ftr-437	864	30	a	a	DET
ftr-437	864	31	pure	pure	ADJ
ftr-437	864	32	tax	tax	NOUN
ftr-437	864	33	avoidance	avoidance	NOUN
ftr-437	864	34	nature	nature	NOUN
ftr-437	864	35	.	.	PUNCT
ftr-437	865	1	see	see	VERB
ftr-437	865	2	salina	salina	PROPN
ftr-437	865	3	p’ship	p’ship	PROPN
ftr-437	865	4	lp	lp	PROPN
ftr-437	865	5	,	,	PUNCT
ftr-437	865	6	fpl	fpl	NOUN
ftr-437	865	7	groud	groud	PROPN
ftr-437	865	8	,	,	PUNCT
ftr-437	865	9	inc	inc	PROPN
ftr-437	865	10	.	.	PROPN
ftr-437	866	1	v.	v.	PROPN
ftr-437	866	2	commissioner	commissioner	PROPN
ftr-437	866	3	,	,	PUNCT
ftr-437	866	4	80	80	NUM
ftr-437	866	5	t.c	t.c	PROPN
ftr-437	866	6	.	.	PROPN
ftr-437	866	7	memo	memo	NOUN
ftr-437	866	8	(	(	PUNCT
ftr-437	866	9	cch	cch	PROPN
ftr-437	866	10	)	)	PUNCT
ftr-437	866	11	686	686	NUM
ftr-437	866	12	,	,	PUNCT
ftr-437	866	13	688	688	NUM
ftr-437	866	14	(	(	PUNCT
ftr-437	866	15	2000	2000	NUM
ftr-437	866	16	)	)	PUNCT
ftr-437	866	17	,	,	PUNCT
ftr-437	866	18	t.c	t.c	PROPN
ftr-437	866	19	.	.	PROPN
ftr-437	866	20	memo	memo	NOUN
ftr-437	866	21	(	(	PUNCT
ftr-437	866	22	ria	ria	PROPN
ftr-437	866	23	)	)	PUNCT
ftr-437	866	24	¶	¶	PROPN
ftr-437	866	25	54122	54122	NUM
ftr-437	866	26	(	(	PUNCT
ftr-437	866	27	2000	2000	NUM
ftr-437	866	28	)	)	PUNCT
ftr-437	866	29	;	;	PUNCT
ftr-437	866	30	boca	boca	PROPN
ftr-437	866	31	investerings	investering	VERB
ftr-437	866	32	p’ship	p’ship	PROPN
ftr-437	866	33	v.	v.	PROPN
ftr-437	866	34	united	united	PROPN
ftr-437	866	35	states	states	PROPN
ftr-437	866	36	,	,	PUNCT
ftr-437	866	37	167	167	NUM
ftr-437	866	38	f.supp.2d	f.supp.2d	NUM
ftr-437	866	39	298	298	NUM
ftr-437	866	40	,	,	PUNCT
ftr-437	866	41	309	309	NUM
ftr-437	866	42	;	;	PUNCT
ftr-437	866	43	(	(	PUNCT
ftr-437	866	44	d.c	d.c	PROPN
ftr-437	866	45	.	.	PROPN
ftr-437	866	46	cir	cir	PROPN
ftr-437	866	47	.	.	PROPN
ftr-437	866	48	2001	2001	NUM
ftr-437	866	49	)	)	PUNCT
ftr-437	866	50	;	;	PUNCT
ftr-437	866	51	compaq	compaq	NOUN
ftr-437	866	52	computer	computer	NOUN
ftr-437	866	53	comp	comp	PROPN
ftr-437	866	54	.	.	PUNCT
ftr-437	867	1	v.	v.	PROPN
ftr-437	867	2	commissioner	commissioner	NOUN
ftr-437	867	3	,	,	PUNCT
ftr-437	867	4	277	277	NUM
ftr-437	867	5	f.3d	f.3d	NUM
ftr-437	867	6	778	778	NUM
ftr-437	867	7	,	,	PUNCT
ftr-437	867	8	779	779	NUM
ftr-437	867	9	(	(	PUNCT
ftr-437	867	10	5th	5th	ADJ
ftr-437	867	11	cir	cir	NOUN
ftr-437	867	12	.	.	PUNCT
ftr-437	867	13	2001	2001	NUM
ftr-437	867	14	)	)	PUNCT
ftr-437	867	15	.	.	PUNCT
ftr-437	868	1	235	235	NUM
ftr-437	868	2	.	.	PUNCT
ftr-437	869	1	see	see	VERB
ftr-437	869	2	ies	ie	NOUN
ftr-437	869	3	industries	industry	NOUN
ftr-437	869	4	,	,	PUNCT
ftr-437	869	5	inc	inc	PROPN
ftr-437	869	6	.	.	PROPN
ftr-437	870	1	v.	v.	PROPN
ftr-437	870	2	united	united	PROPN
ftr-437	870	3	states	states	PROPN
ftr-437	870	4	,	,	PUNCT
ftr-437	870	5	253	253	NUM
ftr-437	870	6	f.3d	f.3d	NUM
ftr-437	870	7	350	350	NUM
ftr-437	870	8	,	,	PUNCT
ftr-437	870	9	352	352	NUM
ftr-437	870	10	,	,	PUNCT
ftr-437	870	11	355	355	NUM
ftr-437	870	12	(	(	PUNCT
ftr-437	870	13	8th	8th	ADJ
ftr-437	870	14	cir	cir	NOUN
ftr-437	870	15	.	.	PUNCT
ftr-437	870	16	2001	2001	NUM
ftr-437	870	17	)	)	PUNCT
ftr-437	870	18	.	.	PUNCT
ftr-437	871	1	236	236	NUM
ftr-437	871	2	.	.	PUNCT
ftr-437	871	3	see	see	VERB
ftr-437	871	4	ups	up	NOUN
ftr-437	871	5	,	,	PUNCT
ftr-437	871	6	254	254	NUM
ftr-437	871	7	f.3d	f.3d	NUM
ftr-437	871	8	at	at	ADP
ftr-437	871	9	1019	1019	NUM
ftr-437	871	10	-	-	SYM
ftr-437	871	11	1020	1020	NUM
ftr-437	871	12	.	.	PUNCT
ftr-437	872	1	237	237	NUM
ftr-437	872	2	.	.	PUNCT
ftr-437	873	1	see	see	PROPN
ftr-437	873	2	salina	salina	PROPN
ftr-437	873	3	,	,	PUNCT
ftr-437	873	4	80	80	NUM
ftr-437	873	5	t.c	t.c	PROPN
ftr-437	873	6	.	.	PROPN
ftr-437	873	7	memo	memo	NOUN
ftr-437	873	8	(	(	PUNCT
ftr-437	873	9	cch	cch	NOUN
ftr-437	873	10	)	)	PUNCT
ftr-437	873	11	at	at	ADP
ftr-437	873	12	695	695	NUM
ftr-437	873	13	;	;	PUNCT
ftr-437	873	14	boca	boca	PROPN
ftr-437	873	15	,	,	PUNCT
ftr-437	873	16	167	167	NUM
ftr-437	873	17	f.supp.2d	f.supp.2d	PUNCT
ftr-437	873	18	at	at	ADP
ftr-437	873	19	373	373	NUM
ftr-437	873	20	;	;	PUNCT
ftr-437	873	21	compaq	compaq	NOUN
ftr-437	873	22	,	,	PUNCT
ftr-437	873	23	277	277	NUM
ftr-437	873	24	f.3d	f.3d	NUM
ftr-437	873	25	at	at	ADP
ftr-437	873	26	787	787	NUM
ftr-437	873	27	.	.	PUNCT
ftr-437	874	1	238	238	NUM
ftr-437	874	2	.	.	PUNCT
ftr-437	875	1	see	see	VERB
ftr-437	875	2	ups	up	NOUN
ftr-437	875	3	,	,	PUNCT
ftr-437	875	4	254	254	NUM
ftr-437	875	5	f.3d	f.3d	NUM
ftr-437	875	6	at	at	ADP
ftr-437	875	7	1019	1019	NUM
ftr-437	875	8	-	-	SYM
ftr-437	875	9	1020	1020	NUM
ftr-437	875	10	.	.	PUNCT
ftr-437	876	1	239	239	NUM
ftr-437	876	2	.	.	X
ftr-437	876	3	167	167	NUM
ftr-437	876	4	f.supp.2d	f.supp.2d	NUM
ftr-437	876	5	298	298	NUM
ftr-437	876	6	.	.	NOUN
ftr-437	876	7	240	240	NUM
ftr-437	876	8	.	.	X
ftr-437	877	1	157	157	NUM
ftr-437	877	2	f.3d	f.3d	NUM
ftr-437	877	3	231	231	NUM
ftr-437	877	4	(	(	PUNCT
ftr-437	877	5	3d	3d	NUM
ftr-437	877	6	cir	cir	NOUN
ftr-437	877	7	.	.	PUNCT
ftr-437	877	8	1998	1998	NUM
ftr-437	877	9	)	)	PUNCT
ftr-437	877	10	.	.	PUNCT
ftr-437	878	1	241	241	X
ftr-437	878	2	.	.	PUNCT
ftr-437	879	1	i	i	PRON
ftr-437	879	2	d.	d.	PROPN
ftr-437	879	3	at	at	ADP
ftr-437	879	4	254	254	NUM
ftr-437	879	5	-	-	SYM
ftr-437	879	6	256	256	NUM
ftr-437	879	7	.	.	NOUN
ftr-437	880	1	•	•	NUM
ftr-437	880	2	proposal	proposal	NOUN
ftr-437	880	3	of	of	ADP
ftr-437	880	4	the	the	DET
ftr-437	880	5	tax	tax	NOUN
ftr-437	880	6	shelter	shelter	NOUN
ftr-437	880	7	arrangement	arrangement	NOUN
ftr-437	880	8	should	should	AUX
ftr-437	880	9	be	be	AUX
ftr-437	880	10	by	by	ADP
ftr-437	880	11	a	a	DET
ftr-437	880	12	third	third	ADJ
ftr-437	880	13	party	party	NOUN
ftr-437	880	14	,	,	PUNCT
ftr-437	880	15	e.g.	e.g.	ADV
ftr-437	880	16	,	,	PUNCT
ftr-437	880	17	investment	investment	NOUN
ftr-437	880	18	banker,234	banker,234	NOUN
ftr-437	880	19	insurance	insurance	NOUN
ftr-437	880	20	broker,235	broker,235	PROPN
ftr-437	880	21	etc	etc	X
ftr-437	880	22	.	.	X
ftr-437	880	23	;	;	PUNCT
ftr-437	880	24	•	•	NUM
ftr-437	880	25	sound	sound	ADJ
ftr-437	880	26	economic	economic	ADJ
ftr-437	880	27	realities	reality	NOUN
ftr-437	880	28	that	that	PRON
ftr-437	880	29	result	result	VERB
ftr-437	880	30	in	in	ADP
ftr-437	880	31	risk	risk	NOUN
ftr-437	880	32	transfer	transfer	NOUN
ftr-437	880	33	or	or	CCONJ
ftr-437	880	34	risk	risk	NOUN
ftr-437	880	35	reduction;236	reduction;236	NOUN
ftr-437	880	36	•	•	NUM
ftr-437	880	37	tax	tax	NOUN
ftr-437	880	38	and	and	CCONJ
ftr-437	880	39	financial	financial	ADJ
ftr-437	880	40	leverage	leverage	NOUN
ftr-437	880	41	employed	employ	VERB
ftr-437	880	42	to	to	PART
ftr-437	880	43	facilitate	facilitate	VERB
ftr-437	880	44	a	a	DET
ftr-437	880	45	business	business	NOUN
ftr-437	880	46	purpose	purpose	NOUN
ftr-437	880	47	and	and	CCONJ
ftr-437	880	48	not	not	PART
ftr-437	880	49	materially	materially	ADV
ftr-437	880	50	achieved	achieve	VERB
ftr-437	880	51	solely	solely	ADV
ftr-437	880	52	to	to	PART
ftr-437	880	53	reduce	reduce	VERB
ftr-437	880	54	the	the	DET
ftr-437	880	55	tax	tax	NOUN
ftr-437	880	56	burden;237	burden;237	PROPN
ftr-437	880	57	and	and	CCONJ
ftr-437	880	58	•	•	DET
ftr-437	880	59	a	a	DET
ftr-437	880	60	business	business	NOUN
ftr-437	880	61	purpose	purpose	NOUN
ftr-437	880	62	founded	found	VERB
ftr-437	880	63	on	on	ADP
ftr-437	880	64	a	a	DET
ftr-437	880	65	real	real	ADJ
ftr-437	880	66	,	,	PUNCT
ftr-437	880	67	tangible	tangible	ADJ
ftr-437	880	68	business	business	NOUN
ftr-437	880	69	enterprise	enterprise	NOUN
ftr-437	880	70	engaged	engage	VERB
ftr-437	880	71	in	in	ADP
ftr-437	880	72	a	a	DET
ftr-437	880	73	profit	profit	NOUN
ftr-437	880	74	-	-	PUNCT
ftr-437	880	75	seeking	seek	VERB
ftr-437	880	76	activity.238	activity.238	NOUN
ftr-437	880	77	although	although	SCONJ
ftr-437	880	78	the	the	DET
ftr-437	880	79	preceding	precede	VERB
ftr-437	880	80	criteria	criterion	NOUN
ftr-437	880	81	are	be	AUX
ftr-437	880	82	not	not	PART
ftr-437	880	83	dispositive	dispositive	ADJ
ftr-437	880	84	in	in	ADP
ftr-437	880	85	every	every	DET
ftr-437	880	86	conceivable	conceivable	ADJ
ftr-437	880	87	case	case	NOUN
ftr-437	880	88	,	,	PUNCT
ftr-437	880	89	they	they	PRON
ftr-437	880	90	do	do	AUX
ftr-437	880	91	meet	meet	VERB
ftr-437	880	92	the	the	DET
ftr-437	880	93	“	"	PUNCT
ftr-437	880	94	likelihood	likelihood	NOUN
ftr-437	880	95	of	of	ADP
ftr-437	880	96	success	success	NOUN
ftr-437	880	97	”	"	PUNCT
ftr-437	880	98	of	of	ADP
ftr-437	880	99	the	the	DET
ftr-437	880	100	tax	tax	NOUN
ftr-437	880	101	shelter	shelter	NOUN
ftr-437	880	102	arrangement	arrangement	NOUN
ftr-437	880	103	found	find	VERB
ftr-437	880	104	in	in	ADP
ftr-437	880	105	the	the	DET
ftr-437	880	106	standards	standard	NOUN
ftr-437	880	107	and	and	CCONJ
ftr-437	880	108	applied	apply	VERB
ftr-437	880	109	by	by	ADP
ftr-437	880	110	the	the	DET
ftr-437	880	111	tax	tax	NOUN
ftr-437	880	112	advisor	advisor	NOUN
ftr-437	880	113	.	.	PUNCT
ftr-437	881	1	it	it	PRON
ftr-437	881	2	follows	follow	VERB
ftr-437	881	3	,	,	PUNCT
ftr-437	881	4	a	a	DET
ftr-437	881	5	fortiori	fortiori	X
ftr-437	881	6	,	,	PUNCT
ftr-437	881	7	therefore	therefore	ADV
ftr-437	881	8	that	that	PRON
ftr-437	881	9	to	to	PART
ftr-437	881	10	disregard	disregard	VERB
ftr-437	881	11	these	these	DET
ftr-437	881	12	criteria	criterion	NOUN
ftr-437	881	13	is	be	AUX
ftr-437	881	14	at	at	ADP
ftr-437	881	15	the	the	DET
ftr-437	881	16	tax	tax	NOUN
ftr-437	881	17	advisor	advisor	NOUN
ftr-437	881	18	’s	’s	PART
ftr-437	881	19	peril	peril	NOUN
ftr-437	881	20	as	as	SCONJ
ftr-437	881	21	the	the	DET
ftr-437	881	22	progovernment	progovernment	PROPN
ftr-437	881	23	cases	case	NOUN
ftr-437	881	24	attest	attest	VERB
ftr-437	881	25	.	.	PUNCT
ftr-437	882	1	2	2	X
ftr-437	882	2	.	.	X
ftr-437	882	3	pro	pro	ADJ
ftr-437	882	4	-	-	ADJ
ftr-437	882	5	government	government	ADJ
ftr-437	882	6	cases	case	NOUN
ftr-437	882	7	taxpayers	taxpayer	NOUN
ftr-437	882	8	have	have	AUX
ftr-437	882	9	been	be	AUX
ftr-437	882	10	unsuccessful	unsuccessful	ADJ
ftr-437	882	11	in	in	ADP
ftr-437	882	12	at	at	ADV
ftr-437	882	13	least	least	ADV
ftr-437	882	14	three	three	NUM
ftr-437	882	15	notorious	notorious	ADJ
ftr-437	882	16	tax	tax	NOUN
ftr-437	882	17	shelter	shelter	NOUN
ftr-437	882	18	cases	case	NOUN
ftr-437	882	19	of	of	ADP
ftr-437	882	20	recent	recent	ADJ
ftr-437	882	21	years	year	NOUN
ftr-437	882	22	.	.	PUNCT
ftr-437	883	1	as	as	ADP
ftr-437	883	2	with	with	ADP
ftr-437	883	3	the	the	DET
ftr-437	883	4	pro	pro	ADJ
ftr-437	883	5	-	-	ADJ
ftr-437	883	6	taxpayer	taxpayer	ADJ
ftr-437	883	7	cases	case	NOUN
ftr-437	883	8	,	,	PUNCT
ftr-437	883	9	a	a	DET
ftr-437	883	10	jurisprudential	jurisprudential	ADJ
ftr-437	883	11	nexus	nexus	NOUN
ftr-437	883	12	among	among	ADP
ftr-437	883	13	these	these	DET
ftr-437	883	14	cases	case	NOUN
ftr-437	883	15	can	can	AUX
ftr-437	883	16	be	be	AUX
ftr-437	883	17	identified	identify	VERB
ftr-437	883	18	for	for	ADP
ftr-437	883	19	application	application	NOUN
ftr-437	883	20	of	of	ADP
ftr-437	883	21	the	the	DET
ftr-437	883	22	tax	tax	NOUN
ftr-437	883	23	review	review	NOUN
ftr-437	883	24	standards	standard	NOUN
ftr-437	883	25	.	.	PUNCT
ftr-437	884	1	a.	a.	NOUN
ftr-437	884	2	contingent	contingent	PROPN
ftr-437	884	3	installment	installment	NOUN
ftr-437	884	4	sale	sale	NOUN
ftr-437	884	5	notes	note	NOUN
ftr-437	884	6	like	like	ADP
ftr-437	884	7	boca,239	boca,239	NOUN
ftr-437	884	8	the	the	DET
ftr-437	884	9	type	type	NOUN
ftr-437	884	10	of	of	ADP
ftr-437	884	11	corporate	corporate	ADJ
ftr-437	884	12	tax	tax	NOUN
ftr-437	884	13	shelter	shelter	NOUN
ftr-437	884	14	used	use	VERB
ftr-437	884	15	in	in	ADP
ftr-437	884	16	acm	acm	PROPN
ftr-437	884	17	partnership	partnership	NOUN
ftr-437	884	18	v.	v.	ADP
ftr-437	884	19	commissioner,240	commissioner,240	PROPN
ftr-437	884	20	was	be	AUX
ftr-437	884	21	a	a	DET
ftr-437	884	22	contingent	contingent	ADJ
ftr-437	884	23	installment	installment	NOUN
ftr-437	884	24	sale	sale	NOUN
ftr-437	884	25	note	note	NOUN
ftr-437	884	26	.	.	PUNCT
ftr-437	885	1	however	however	ADV
ftr-437	885	2	,	,	PUNCT
ftr-437	885	3	unlike	unlike	ADP
ftr-437	885	4	boca	boca	PROPN
ftr-437	885	5	,	,	PUNCT
ftr-437	885	6	the	the	DET
ftr-437	885	7	arrangement	arrangement	NOUN
ftr-437	885	8	lacked	lack	VERB
ftr-437	885	9	a	a	DET
ftr-437	885	10	liability	liability	NOUN
ftr-437	885	11	management	management	NOUN
ftr-437	885	12	purpose.241	purpose.241	NOUN
ftr-437	885	13	2002	2002	NUM
ftr-437	885	14	]	]	PUNCT
ftr-437	885	15	watchdogs	watchdog	NOUN
ftr-437	885	16	that	that	PRON
ftr-437	885	17	failed	fail	VERB
ftr-437	885	18	to	to	PART
ftr-437	885	19	bark	bark	VERB
ftr-437	885	20	893	893	NUM
ftr-437	885	21	242	242	NUM
ftr-437	885	22	.	.	PUNCT
ftr-437	886	1	i	i	PRON
ftr-437	886	2	d.	d.	PROPN
ftr-437	886	3	at	at	ADP
ftr-437	886	4	233	233	NUM
ftr-437	886	5	.	.	PUNCT
ftr-437	887	1	243	243	NUM
ftr-437	887	2	.	.	PUNCT
ftr-437	888	1	i	i	PRON
ftr-437	888	2	d.	d.	PROPN
ftr-437	888	3	at	at	ADP
ftr-437	888	4	239	239	NUM
ftr-437	888	5	.	.	PUNCT
ftr-437	889	1	244	244	NUM
ftr-437	889	2	.	.	PUNCT
ftr-437	890	1	i	i	PRON
ftr-437	890	2	d.	d.	PROPN
ftr-437	890	3	at	at	ADP
ftr-437	890	4	239	239	NUM
ftr-437	890	5	-	-	SYM
ftr-437	890	6	240	240	NUM
ftr-437	890	7	.	.	PUNCT
ftr-437	891	1	245	245	NUM
ftr-437	891	2	.	.	PUNCT
ftr-437	892	1	i	i	PRON
ftr-437	892	2	d.	d.	PROPN
ftr-437	892	3	at	at	ADP
ftr-437	892	4	240	240	NUM
ftr-437	892	5	-	-	SYM
ftr-437	892	6	244	244	NUM
ftr-437	892	7	.	.	PUNCT
ftr-437	893	1	246	246	NUM
ftr-437	893	2	.	.	PUNCT
ftr-437	893	3	acm	acm	PROPN
ftr-437	893	4	p’ship	p’ship	PROPN
ftr-437	893	5	v.	v.	PROPN
ftr-437	893	6	commissioner	commissioner	NOUN
ftr-437	893	7	,	,	PUNCT
ftr-437	893	8	73	73	NUM
ftr-437	893	9	t.c	t.c	PROPN
ftr-437	893	10	.	.	PROPN
ftr-437	893	11	memo	memo	NOUN
ftr-437	893	12	(	(	PUNCT
ftr-437	893	13	cch	cch	PROPN
ftr-437	893	14	)	)	PUNCT
ftr-437	893	15	2189	2189	NUM
ftr-437	893	16	,	,	PUNCT
ftr-437	893	17	2215	2215	NUM
ftr-437	893	18	,	,	PUNCT
ftr-437	893	19	t.c	t.c	PROPN
ftr-437	893	20	.	.	PROPN
ftr-437	893	21	memo	memo	NOUN
ftr-437	893	22	(	(	PUNCT
ftr-437	893	23	ria	ria	PROPN
ftr-437	893	24	)	)	PUNCT
ftr-437	893	25	¶	¶	PROPN
ftr-437	893	26	97	97	NUM
ftr-437	893	27	,	,	PUNCT
ftr-437	893	28	115	115	NUM
ftr-437	893	29	(	(	PUNCT
ftr-437	893	30	1997	1997	NUM
ftr-437	893	31	)	)	PUNCT
ftr-437	893	32	.	.	PUNCT
ftr-437	894	1	247	247	NUM
ftr-437	894	2	.	.	X
ftr-437	894	3	acm	acm	PROPN
ftr-437	894	4	,	,	PUNCT
ftr-437	894	5	157	157	NUM
ftr-437	894	6	f.3d	f.3d	NUM
ftr-437	894	7	at	at	ADP
ftr-437	894	8	262	262	NUM
ftr-437	894	9	.	.	PUNCT
ftr-437	894	10	248	248	NUM
ftr-437	894	11	.	.	PUNCT
ftr-437	895	1	see	see	VERB
ftr-437	895	2	steven	steven	PROPN
ftr-437	895	3	m.	m.	PROPN
ftr-437	895	4	surdell	surdell	PROPN
ftr-437	895	5	,	,	PUNCT
ftr-437	895	6	acm	acm	PROPN
ftr-437	895	7	partnership	partnership	NOUN
ftr-437	895	8	–	–	PUNCT
ftr-437	895	9	a	a	DET
ftr-437	895	10	new	new	ADJ
ftr-437	895	11	test	test	NOUN
ftr-437	895	12	for	for	ADP
ftr-437	895	13	corporate	corporate	ADJ
ftr-437	895	14	tax	tax	NOUN
ftr-437	895	15	shelters	shelter	NOUN
ftr-437	895	16	?	?	PUNCT
ftr-437	895	17	,	,	PUNCT
ftr-437	895	18	75	75	NUM
ftr-437	895	19	tax	tax	NOUN
ftr-437	895	20	notes	note	NOUN
ftr-437	895	21	1377	1377	NUM
ftr-437	895	22	(	(	PUNCT
ftr-437	895	23	june	june	PROPN
ftr-437	895	24	9	9	NUM
ftr-437	895	25	,	,	PUNCT
ftr-437	895	26	1997	1997	NUM
ftr-437	895	27	)	)	PUNCT
ftr-437	895	28	;	;	PUNCT
ftr-437	895	29	jennifer	jennifer	PROPN
ftr-437	895	30	d.	d.	PROPN
ftr-437	895	31	avitabile	avitabile	PROPN
ftr-437	895	32	,	,	PUNCT
ftr-437	895	33	note	note	NOUN
ftr-437	895	34	,	,	PUNCT
ftr-437	895	35	corporate	corporate	ADJ
ftr-437	895	36	tax	tax	NOUN
ftr-437	895	37	shelter	shelter	NOUN
ftr-437	895	38	lacked	lack	VERB
ftr-437	895	39	economic	economic	ADJ
ftr-437	895	40	substance	substance	NOUN
ftr-437	895	41	:	:	PUNCT
ftr-437	895	42	acm	acm	PROPN
ftr-437	895	43	partnership	partnership	PROPN
ftr-437	895	44	v.	v.	PROPN
ftr-437	895	45	commissioner	commissioner	PROPN
ftr-437	895	46	,	,	PUNCT
ftr-437	895	47	51	51	NUM
ftr-437	895	48	tax	tax	NOUN
ftr-437	895	49	law	law	NOUN
ftr-437	895	50	.	.	PUNCT
ftr-437	896	1	385	385	NUM
ftr-437	896	2	(	(	PUNCT
ftr-437	896	3	1998	1998	NUM
ftr-437	896	4	)	)	PUNCT
ftr-437	896	5	.	.	PUNCT
ftr-437	897	1	249	249	NUM
ftr-437	897	2	.	.	PUNCT
ftr-437	898	1	compare	compare	VERB
ftr-437	898	2	acm	acm	PROPN
ftr-437	898	3	,	,	PUNCT
ftr-437	898	4	157	157	NUM
ftr-437	898	5	f.3d	f.3d	NUM
ftr-437	898	6	231	231	NUM
ftr-437	898	7	with	with	ADP
ftr-437	898	8	boca	boca	PROPN
ftr-437	898	9	investerings	investering	NOUN
ftr-437	898	10	p’ship	p’ship	PROPN
ftr-437	898	11	v.	v.	PROPN
ftr-437	898	12	united	united	PROPN
ftr-437	898	13	states	states	PROPN
ftr-437	898	14	,	,	PUNCT
ftr-437	898	15	167	167	NUM
ftr-437	898	16	f.supp.2d	f.supp.2d	PROPN
ftr-437	898	17	.	.	PUNCT
ftr-437	899	1	298	298	NUM
ftr-437	899	2	(	(	PUNCT
ftr-437	899	3	d.c	d.c	PROPN
ftr-437	899	4	.	.	PROPN
ftr-437	899	5	cir	cir	PROPN
ftr-437	899	6	.	.	PROPN
ftr-437	899	7	2001	2001	NUM
ftr-437	899	8	)	)	PUNCT
ftr-437	899	9	.	.	PUNCT
ftr-437	900	1	250	250	NUM
ftr-437	900	2	.	.	X
ftr-437	900	3	117	117	NUM
ftr-437	900	4	t.c	t.c	PROPN
ftr-437	900	5	.	.	PROPN
ftr-437	900	6	328	328	NUM
ftr-437	900	7	(	(	PUNCT
ftr-437	900	8	2001	2001	NUM
ftr-437	900	9	)	)	PUNCT
ftr-437	900	10	.	.	PUNCT
ftr-437	901	1	251	251	NUM
ftr-437	901	2	.	.	PUNCT
ftr-437	902	1	i	i	PRON
ftr-437	902	2	d.	d.	PROPN
ftr-437	902	3	at	at	ADP
ftr-437	902	4	330	330	NUM
ftr-437	902	5	.	.	PUNCT
ftr-437	902	6	to	to	PART
ftr-437	902	7	shelter	shelter	VERB
ftr-437	902	8	its	its	PRON
ftr-437	902	9	$	$	SYM
ftr-437	902	10	105	105	NUM
ftr-437	902	11	million	million	NUM
ftr-437	902	12	capital	capital	NOUN
ftr-437	902	13	gain	gain	NOUN
ftr-437	902	14	from	from	ADP
ftr-437	902	15	the	the	DET
ftr-437	902	16	sale	sale	NOUN
ftr-437	902	17	of	of	ADP
ftr-437	902	18	a	a	DET
ftr-437	902	19	subsidiary	subsidiary	NOUN
ftr-437	902	20	,	,	PUNCT
ftr-437	902	21	its	its	PRON
ftr-437	902	22	investment	investment	NOUN
ftr-437	902	23	banker	banker	NOUN
ftr-437	902	24	suggested	suggest	VERB
ftr-437	902	25	that	that	SCONJ
ftr-437	902	26	taxpayer	taxpayer	NOUN
ftr-437	902	27	,	,	PUNCT
ftr-437	902	28	colgate	colgate	NOUN
ftr-437	902	29	-	-	PUNCT
ftr-437	902	30	palmolive	palmolive	PROPN
ftr-437	902	31	co.	co.	PROPN
ftr-437	902	32	,	,	PUNCT
ftr-437	902	33	form	form	VERB
ftr-437	902	34	a	a	DET
ftr-437	902	35	partnership	partnership	NOUN
ftr-437	902	36	(	(	PUNCT
ftr-437	902	37	acm	acm	PROPN
ftr-437	902	38	)	)	PUNCT
ftr-437	902	39	with	with	ADP
ftr-437	902	40	a	a	DET
ftr-437	902	41	foreign	foreign	ADJ
ftr-437	902	42	(	(	PUNCT
ftr-437	902	43	netherland	netherland	PROPN
ftr-437	902	44	antilles	antilles	PROPN
ftr-437	902	45	)	)	PUNCT
ftr-437	902	46	bank.242	bank.242	PROPN
ftr-437	902	47	colgate	colgate	PROPN
ftr-437	902	48	would	would	AUX
ftr-437	902	49	own	own	VERB
ftr-437	902	50	17	17	NUM
ftr-437	902	51	%	%	NOUN
ftr-437	902	52	and	and	CCONJ
ftr-437	902	53	the	the	DET
ftr-437	902	54	bank	bank	NOUN
ftr-437	902	55	82	82	NUM
ftr-437	902	56	%	%	NOUN
ftr-437	902	57	with	with	ADP
ftr-437	902	58	an	an	DET
ftr-437	902	59	approximate	approximate	ADJ
ftr-437	902	60	1	1	NUM
ftr-437	902	61	%	%	NOUN
ftr-437	902	62	ownership	ownership	NOUN
ftr-437	902	63	by	by	ADP
ftr-437	902	64	the	the	DET
ftr-437	902	65	u.s	u.s	PROPN
ftr-437	902	66	.	.	PROPN
ftr-437	902	67	investment	investment	NOUN
ftr-437	902	68	bank.243	bank.243	VERB
ftr-437	902	69	the	the	DET
ftr-437	902	70	partnership	partnership	NOUN
ftr-437	902	71	purchased	purchase	VERB
ftr-437	902	72	$	$	SYM
ftr-437	902	73	205	205	NUM
ftr-437	902	74	million	million	NUM
ftr-437	902	75	in	in	ADP
ftr-437	902	76	corporate	corporate	ADJ
ftr-437	902	77	notes	note	NOUN
ftr-437	902	78	and	and	CCONJ
ftr-437	902	79	three	three	NUM
ftr-437	902	80	weeks	week	NOUN
ftr-437	902	81	later	later	ADV
ftr-437	902	82	sold	sell	VERB
ftr-437	902	83	$	$	SYM
ftr-437	902	84	175	175	NUM
ftr-437	902	85	million	million	NUM
ftr-437	902	86	of	of	ADP
ftr-437	902	87	the	the	DET
ftr-437	902	88	notes	note	NOUN
ftr-437	902	89	on	on	ADP
ftr-437	902	90	an	an	DET
ftr-437	902	91	installment	installment	ADJ
ftr-437	902	92	basis	basis	NOUN
ftr-437	902	93	under	under	ADP
ftr-437	902	94	section	section	NOUN
ftr-437	902	95	453.244	453.244	NUM
ftr-437	902	96	like	like	ADP
ftr-437	902	97	boca	boca	PROPN
ftr-437	902	98	,	,	PUNCT
ftr-437	902	99	acm	acm	PROPN
ftr-437	902	100	realized	realize	VERB
ftr-437	902	101	its	its	PRON
ftr-437	902	102	share	share	NOUN
ftr-437	902	103	of	of	ADP
ftr-437	902	104	the	the	DET
ftr-437	902	105	basis	basis	NOUN
ftr-437	902	106	loss	loss	NOUN
ftr-437	902	107	(	(	PUNCT
ftr-437	902	108	$	$	SYM
ftr-437	902	109	111	111	NUM
ftr-437	902	110	million	million	NUM
ftr-437	902	111	)	)	PUNCT
ftr-437	902	112	on	on	ADP
ftr-437	902	113	the	the	DET
ftr-437	902	114	installment	installment	NOUN
ftr-437	902	115	note	note	NOUN
ftr-437	902	116	which	which	PRON
ftr-437	902	117	was	be	AUX
ftr-437	902	118	used	use	VERB
ftr-437	902	119	to	to	PART
ftr-437	902	120	offset	offset	VERB
ftr-437	902	121	the	the	DET
ftr-437	902	122	entire	entire	ADJ
ftr-437	902	123	$	$	SYM
ftr-437	902	124	105	105	NUM
ftr-437	902	125	million	million	NUM
ftr-437	902	126	in	in	ADP
ftr-437	902	127	capital	capital	NOUN
ftr-437	902	128	gain.245	gain.245	VERB
ftr-437	902	129	the	the	DET
ftr-437	902	130	tax	tax	NOUN
ftr-437	902	131	court	court	NOUN
ftr-437	902	132	found	find	VERB
ftr-437	902	133	that	that	SCONJ
ftr-437	902	134	the	the	DET
ftr-437	902	135	transaction	transaction	NOUN
ftr-437	902	136	was	be	AUX
ftr-437	902	137	a	a	DET
ftr-437	902	138	mere	mere	ADJ
ftr-437	902	139	sham	sham	NOUN
ftr-437	902	140	and	and	CCONJ
ftr-437	902	141	that	that	SCONJ
ftr-437	902	142	taxpayer	taxpayer	NOUN
ftr-437	902	143	was	be	AUX
ftr-437	902	144	not	not	PART
ftr-437	902	145	entitled	entitle	VERB
ftr-437	902	146	to	to	PART
ftr-437	902	147	recognize	recognize	VERB
ftr-437	902	148	a	a	DET
ftr-437	902	149	phantom	phantom	ADJ
ftr-437	902	150	loss	loss	NOUN
ftr-437	902	151	wholly	wholly	ADV
ftr-437	902	152	devoid	devoid	ADJ
ftr-437	902	153	of	of	ADP
ftr-437	902	154	economic	economic	ADJ
ftr-437	902	155	substance.246	substance.246	PROPN
ftr-437	902	156	the	the	DET
ftr-437	902	157	third	third	ADJ
ftr-437	902	158	circuit	circuit	NOUN
ftr-437	902	159	court	court	NOUN
ftr-437	902	160	agreed	agree	VERB
ftr-437	902	161	holding	hold	VERB
ftr-437	902	162	that	that	SCONJ
ftr-437	902	163	the	the	DET
ftr-437	902	164	tax	tax	NOUN
ftr-437	902	165	shelter	shelter	NOUN
ftr-437	902	166	transaction	transaction	NOUN
ftr-437	902	167	by	by	ADP
ftr-437	902	168	a	a	DET
ftr-437	902	169	business	business	NOUN
ftr-437	902	170	that	that	PRON
ftr-437	902	171	would	would	AUX
ftr-437	902	172	not	not	PART
ftr-437	902	173	have	have	AUX
ftr-437	902	174	occurred	occur	VERB
ftr-437	902	175	,	,	PUNCT
ftr-437	902	176	in	in	ADP
ftr-437	902	177	any	any	DET
ftr-437	902	178	form	form	NOUN
ftr-437	902	179	,	,	PUNCT
ftr-437	902	180	but	but	CCONJ
ftr-437	902	181	for	for	ADP
ftr-437	902	182	tax	tax	NOUN
ftr-437	902	183	avoidance	avoidance	NOUN
ftr-437	902	184	reasons	reason	NOUN
ftr-437	902	185	lacked	lack	VERB
ftr-437	902	186	a	a	DET
ftr-437	902	187	valid	valid	ADJ
ftr-437	902	188	business	business	NOUN
ftr-437	902	189	purpose.247	purpose.247	NOUN
ftr-437	902	190	apparently	apparently	ADV
ftr-437	902	191	the	the	DET
ftr-437	902	192	distinguishing	distinguish	VERB
ftr-437	902	193	feature	feature	NOUN
ftr-437	902	194	of	of	ADP
ftr-437	902	195	this	this	DET
ftr-437	902	196	shelter	shelter	NOUN
ftr-437	902	197	,	,	PUNCT
ftr-437	902	198	unlike	unlike	ADP
ftr-437	902	199	its	its	PRON
ftr-437	902	200	related	related	ADJ
ftr-437	902	201	cousin	cousin	NOUN
ftr-437	902	202	in	in	ADP
ftr-437	902	203	boca	boca	PROPN
ftr-437	902	204	,	,	PUNCT
ftr-437	902	205	is	be	AUX
ftr-437	902	206	that	that	SCONJ
ftr-437	902	207	the	the	DET
ftr-437	902	208	sale	sale	NOUN
ftr-437	902	209	transaction	transaction	NOUN
ftr-437	902	210	was	be	AUX
ftr-437	902	211	deficient	deficient	ADJ
ftr-437	902	212	in	in	ADP
ftr-437	902	213	a	a	DET
ftr-437	902	214	corporate	corporate	ADJ
ftr-437	902	215	liability	liability	NOUN
ftr-437	902	216	management	management	NOUN
ftr-437	902	217	purpose	purpose	NOUN
ftr-437	902	218	and	and	CCONJ
ftr-437	902	219	existed	exist	VERB
ftr-437	902	220	solely	solely	ADV
ftr-437	902	221	for	for	SCONJ
ftr-437	902	222	tax	tax	NOUN
ftr-437	902	223	avoidance	avoidance	NOUN
ftr-437	902	224	goals.248	goals.248	VERB
ftr-437	902	225	it	it	PRON
ftr-437	902	226	was	be	AUX
ftr-437	902	227	obviously	obviously	ADV
ftr-437	902	228	designed	design	VERB
ftr-437	902	229	for	for	ADP
ftr-437	902	230	pure	pure	ADJ
ftr-437	902	231	tax	tax	NOUN
ftr-437	902	232	avoidance	avoidance	NOUN
ftr-437	902	233	motives	motive	NOUN
ftr-437	902	234	and	and	CCONJ
ftr-437	902	235	not	not	PART
ftr-437	902	236	to	to	PART
ftr-437	902	237	shift	shift	VERB
ftr-437	902	238	liability	liability	NOUN
ftr-437	902	239	risk	risk	NOUN
ftr-437	902	240	as	as	ADP
ftr-437	902	241	in	in	ADP
ftr-437	902	242	boca.249	boca.249	PROPN
ftr-437	902	243	b.	b.	PROPN
ftr-437	902	244	equipment	equipment	NOUN
ftr-437	902	245	leasing	leasing	NOUN
ftr-437	902	246	trusts	trust	NOUN
ftr-437	902	247	in	in	ADP
ftr-437	902	248	nicole	nicole	PROPN
ftr-437	902	249	rose	rose	PROPN
ftr-437	902	250	corp	corp	PROPN
ftr-437	902	251	.	.	PROPN
ftr-437	903	1	v.	v.	PROPN
ftr-437	903	2	commissioner,250	commissioner,250	VERB
ftr-437	903	3	a	a	DET
ftr-437	903	4	unique	unique	ADJ
ftr-437	903	5	form	form	NOUN
ftr-437	903	6	of	of	ADP
ftr-437	903	7	corporate	corporate	ADJ
ftr-437	903	8	tax	tax	NOUN
ftr-437	903	9	shelter	shelter	NOUN
ftr-437	903	10	was	be	AUX
ftr-437	903	11	devised	devise	VERB
ftr-437	903	12	largely	largely	ADV
ftr-437	903	13	to	to	PART
ftr-437	903	14	shelter	shelter	VERB
ftr-437	903	15	an	an	DET
ftr-437	903	16	$	$	SYM
ftr-437	903	17	11	11	NUM
ftr-437	903	18	million	million	NUM
ftr-437	903	19	gain	gain	NOUN
ftr-437	903	20	on	on	ADP
ftr-437	903	21	the	the	DET
ftr-437	903	22	sale	sale	NOUN
ftr-437	903	23	of	of	ADP
ftr-437	903	24	taxpayer	taxpayer	NOUN
ftr-437	903	25	corporation	corporation	NOUN
ftr-437	903	26	’s	’	VERB
ftr-437	903	27	assets.251	assets.251	VERB
ftr-437	903	28	unfortunately	unfortunately	ADV
ftr-437	903	29	for	for	ADP
ftr-437	903	30	taxpayer	taxpayer	NOUN
ftr-437	903	31	,	,	PUNCT
ftr-437	903	32	this	this	DET
ftr-437	903	33	case	case	NOUN
ftr-437	903	34	is	be	AUX
ftr-437	903	35	a	a	DET
ftr-437	903	36	894	894	NUM
ftr-437	903	37	florida	florida	PROPN
ftr-437	903	38	tax	tax	NOUN
ftr-437	903	39	review	review	NOUN
ftr-437	904	1	[	[	X
ftr-437	904	2	vol.5:10	vol.5:10	NOUN
ftr-437	904	3	252	252	NUM
ftr-437	904	4	.	.	PUNCT
ftr-437	905	1	respondent	respondent	NOUN
ftr-437	905	2	’s	’s	PART
ftr-437	905	3	expert	expert	NOUN
ftr-437	905	4	testified	testify	VERB
ftr-437	905	5	that	that	SCONJ
ftr-437	905	6	independent	independent	ADJ
ftr-437	905	7	of	of	ADP
ftr-437	905	8	the	the	DET
ftr-437	905	9	production	production	NOUN
ftr-437	905	10	of	of	ADP
ftr-437	905	11	claimed	claim	VERB
ftr-437	905	12	tax	tax	NOUN
ftr-437	905	13	deductions	deduction	NOUN
ftr-437	905	14	,	,	PUNCT
ftr-437	905	15	there	there	PRON
ftr-437	905	16	was	be	VERB
ftr-437	905	17	no	no	DET
ftr-437	905	18	purpose	purpose	NOUN
ftr-437	905	19	to	to	ADP
ftr-437	905	20	,	,	PUNCT
ftr-437	905	21	and	and	CCONJ
ftr-437	905	22	no	no	DET
ftr-437	905	23	substance	substance	NOUN
ftr-437	905	24	for	for	ADP
ftr-437	905	25	,	,	PUNCT
ftr-437	905	26	the	the	DET
ftr-437	905	27	transfer	transfer	NOUN
ftr-437	905	28	of	of	ADP
ftr-437	905	29	petitioner	petitioner	NOUN
ftr-437	905	30	’s	’s	PART
ftr-437	905	31	leasing	lease	VERB
ftr-437	905	32	trust	trust	NOUN
ftr-437	905	33	interests	interest	NOUN
ftr-437	905	34	.	.	PUNCT
ftr-437	906	1	i	i	PRON
ftr-437	906	2	d.	d.	PROPN
ftr-437	906	3	at	at	ADP
ftr-437	906	4	338	338	NUM
ftr-437	906	5	.	.	PUNCT
ftr-437	907	1	253	253	NUM
ftr-437	907	2	.	.	PUNCT
ftr-437	908	1	i	i	PRON
ftr-437	908	2	d.	d.	PROPN
ftr-437	908	3	at	at	ADP
ftr-437	908	4	335	335	NUM
ftr-437	908	5	.	.	PUNCT
ftr-437	909	1	254	254	NUM
ftr-437	909	2	.	.	PUNCT
ftr-437	910	1	i	i	PRON
ftr-437	910	2	d.	d.	PROPN
ftr-437	910	3	at	at	ADP
ftr-437	910	4	329	329	NUM
ftr-437	910	5	.	.	PUNCT
ftr-437	911	1	255	255	NUM
ftr-437	911	2	.	.	PUNCT
ftr-437	912	1	i	i	PRON
ftr-437	912	2	d.	d.	PROPN
ftr-437	912	3	256	256	NUM
ftr-437	912	4	.	.	PUNCT
ftr-437	913	1	i	i	PRON
ftr-437	913	2	d.	d.	PROPN
ftr-437	913	3	257	257	NUM
ftr-437	913	4	.	.	PUNCT
ftr-437	914	1	atrium	atrium	NOUN
ftr-437	914	2	partnership	partnership	NOUN
ftr-437	914	3	was	be	AUX
ftr-437	914	4	the	the	DET
ftr-437	914	5	sub	sub	NOUN
ftr-437	914	6	lessor	lessor	NOUN
ftr-437	914	7	and	and	CCONJ
ftr-437	914	8	assignee	assignee	NOUN
ftr-437	914	9	of	of	ADP
ftr-437	914	10	an	an	DET
ftr-437	914	11	equipment	equipment	NOUN
ftr-437	914	12	lease	lease	NOUN
ftr-437	914	13	from	from	ADP
ftr-437	914	14	a	a	DET
ftr-437	914	15	dutch	dutch	ADJ
ftr-437	914	16	bank	bank	NOUN
ftr-437	914	17	known	know	VERB
ftr-437	914	18	as	as	ADP
ftr-437	914	19	abn	abn	PROPN
ftr-437	914	20	.	.	PUNCT
ftr-437	915	1	it	it	PRON
ftr-437	915	2	,	,	PUNCT
ftr-437	915	3	in	in	ADP
ftr-437	915	4	turn	turn	NOUN
ftr-437	915	5	,	,	PUNCT
ftr-437	915	6	was	be	AUX
ftr-437	915	7	the	the	DET
ftr-437	915	8	seller	seller	NOUN
ftr-437	915	9	and	and	CCONJ
ftr-437	915	10	lessee	lessee	NOUN
ftr-437	915	11	of	of	ADP
ftr-437	915	12	equipment	equipment	NOUN
ftr-437	915	13	from	from	ADP
ftr-437	915	14	a	a	DET
ftr-437	915	15	separate	separate	ADJ
ftr-437	915	16	brussels	brussels	PROPN
ftr-437	915	17	airport	airport	PROPN
ftr-437	915	18	company	company	NOUN
ftr-437	915	19	that	that	PRON
ftr-437	915	20	was	be	AUX
ftr-437	915	21	financed	finance	VERB
ftr-437	915	22	by	by	ADP
ftr-437	915	23	abn	abn	PROPN
ftr-437	915	24	’s	’s	PART
ftr-437	915	25	subsidiary	subsidiary	NOUN
ftr-437	915	26	,	,	PUNCT
ftr-437	915	27	pierson	pierson	PROPN
ftr-437	915	28	,	,	PUNCT
ftr-437	915	29	n.v	n.v	PROPN
ftr-437	915	30	.	.	PUNCT
ftr-437	916	1	the	the	DET
ftr-437	916	2	atrium	atrium	NOUN
ftr-437	916	3	partnership	partnership	NOUN
ftr-437	916	4	was	be	AUX
ftr-437	916	5	paid	pay	VERB
ftr-437	916	6	$	$	SYM
ftr-437	916	7	25	25	NUM
ftr-437	916	8	million	million	NUM
ftr-437	916	9	for	for	ADP
ftr-437	916	10	the	the	DET
ftr-437	916	11	leaseback	leaseback	NOUN
ftr-437	916	12	which	which	PRON
ftr-437	916	13	it	it	PRON
ftr-437	916	14	deposited	deposit	VERB
ftr-437	916	15	in	in	ADP
ftr-437	916	16	an	an	DET
ftr-437	916	17	equipment	equipment	NOUN
ftr-437	916	18	leasing	leasing	NOUN
ftr-437	916	19	trust	trust	NOUN
ftr-437	916	20	fund	fund	NOUN
ftr-437	916	21	that	that	PRON
ftr-437	916	22	acted	act	VERB
ftr-437	916	23	as	as	ADP
ftr-437	916	24	security	security	NOUN
ftr-437	916	25	for	for	ADP
ftr-437	916	26	the	the	DET
ftr-437	916	27	pierson	pierson	PROPN
ftr-437	916	28	loan	loan	PROPN
ftr-437	916	29	(	(	PUNCT
ftr-437	916	30	the	the	DET
ftr-437	916	31	latter	latter	ADJ
ftr-437	916	32	being	be	AUX
ftr-437	916	33	the	the	DET
ftr-437	916	34	trustee	trustee	NOUN
ftr-437	916	35	and	and	CCONJ
ftr-437	916	36	beneficiary	beneficiary	NOUN
ftr-437	916	37	of	of	ADP
ftr-437	916	38	the	the	DET
ftr-437	916	39	trust	trust	NOUN
ftr-437	916	40	fund	fund	PROPN
ftr-437	916	41	)	)	PUNCT
ftr-437	916	42	.	.	PUNCT
ftr-437	917	1	i	i	PRON
ftr-437	917	2	d.	d.	PROPN
ftr-437	917	3	at	at	ADP
ftr-437	917	4	332	332	NUM
ftr-437	917	5	.	.	NOUN
ftr-437	918	1	258	258	NUM
ftr-437	918	2	.	.	PUNCT
ftr-437	919	1	i	i	PRON
ftr-437	919	2	d.	d.	PROPN
ftr-437	919	3	at	at	ADP
ftr-437	919	4	334	334	NUM
ftr-437	919	5	.	.	PUNCT
ftr-437	920	1	these	these	DET
ftr-437	920	2	latter	latter	ADJ
ftr-437	920	3	residual	residual	ADJ
ftr-437	920	4	value	value	NOUN
ftr-437	920	5	certificates	certificate	NOUN
ftr-437	920	6	obligated	obligate	VERB
ftr-437	920	7	the	the	DET
ftr-437	920	8	dutch	dutch	PROPN
ftr-437	920	9	bank	bank	NOUN
ftr-437	920	10	,	,	PUNCT
ftr-437	920	11	abn	abn	PROPN
ftr-437	920	12	,	,	PUNCT
ftr-437	920	13	to	to	PART
ftr-437	920	14	pay	pay	VERB
ftr-437	920	15	the	the	DET
ftr-437	920	16	atrium	atrium	NOUN
ftr-437	920	17	partnership	partnership	NOUN
ftr-437	920	18	an	an	DET
ftr-437	920	19	unspecified	unspecified	ADJ
ftr-437	920	20	amount	amount	NOUN
ftr-437	920	21	equal	equal	ADJ
ftr-437	920	22	to	to	ADP
ftr-437	920	23	200	200	NUM
ftr-437	920	24	%	%	NOUN
ftr-437	920	25	of	of	ADP
ftr-437	920	26	the	the	DET
ftr-437	920	27	fair	fair	ADJ
ftr-437	920	28	market	market	NOUN
ftr-437	920	29	value	value	NOUN
ftr-437	920	30	of	of	ADP
ftr-437	920	31	the	the	DET
ftr-437	920	32	leased	lease	VERB
ftr-437	920	33	equipment	equipment	NOUN
ftr-437	920	34	in	in	ADP
ftr-437	920	35	excess	excess	NOUN
ftr-437	920	36	of	of	ADP
ftr-437	920	37	$	$	SYM
ftr-437	920	38	5	5	NUM
ftr-437	920	39	and	and	CCONJ
ftr-437	920	40	2	2	NUM
ftr-437	920	41	million	million	NUM
ftr-437	920	42	due	due	ADJ
ftr-437	920	43	on	on	ADP
ftr-437	920	44	november	november	PROPN
ftr-437	920	45	30	30	NUM
ftr-437	920	46	,	,	PUNCT
ftr-437	920	47	1996	1996	NUM
ftr-437	920	48	and	and	CCONJ
ftr-437	920	49	november	november	PROPN
ftr-437	920	50	30	30	NUM
ftr-437	920	51	,	,	PUNCT
ftr-437	920	52	1998	1998	NUM
ftr-437	920	53	,	,	PUNCT
ftr-437	920	54	respectively	respectively	ADV
ftr-437	920	55	.	.	PUNCT
ftr-437	921	1	i	i	PRON
ftr-437	921	2	d.	d.	PROPN
ftr-437	921	3	at	at	ADP
ftr-437	921	4	333	333	NUM
ftr-437	921	5	but	but	CCONJ
ftr-437	921	6	at	at	ADP
ftr-437	921	7	the	the	DET
ftr-437	921	8	time	time	NOUN
ftr-437	921	9	of	of	ADP
ftr-437	921	10	this	this	DET
ftr-437	921	11	restructuring	restructuring	NOUN
ftr-437	921	12	in	in	ADP
ftr-437	921	13	1993	1993	NUM
ftr-437	921	14	no	no	DET
ftr-437	921	15	appraisal	appraisal	NOUN
ftr-437	921	16	of	of	ADP
ftr-437	921	17	the	the	DET
ftr-437	921	18	equipment	equipment	NOUN
ftr-437	921	19	’s	’s	PART
ftr-437	921	20	value	value	NOUN
ftr-437	921	21	was	be	AUX
ftr-437	921	22	obtained	obtain	VERB
ftr-437	921	23	.	.	PUNCT
ftr-437	922	1	i	i	PRON
ftr-437	922	2	d.	d.	PROPN
ftr-437	922	3	at	at	ADP
ftr-437	922	4	335	335	NUM
ftr-437	922	5	.	.	PUNCT
ftr-437	923	1	259	259	NUM
ftr-437	923	2	.	.	PUNCT
ftr-437	924	1	i	i	PRON
ftr-437	924	2	d.	d.	PROPN
ftr-437	924	3	at	at	ADP
ftr-437	924	4	335	335	NUM
ftr-437	924	5	.	.	PUNCT
ftr-437	924	6	blueprint	blueprint	NOUN
ftr-437	924	7	for	for	ADP
ftr-437	924	8	tax	tax	NOUN
ftr-437	924	9	avoidance	avoidance	NOUN
ftr-437	924	10	verging	verge	VERB
ftr-437	924	11	on	on	ADP
ftr-437	924	12	tax	tax	NOUN
ftr-437	924	13	evasion.252	evasion.252	PROPN
ftr-437	924	14	it	it	PRON
ftr-437	924	15	is	be	AUX
ftr-437	924	16	also	also	ADV
ftr-437	924	17	instructive	instructive	ADJ
ftr-437	924	18	to	to	PART
ftr-437	924	19	review	review	VERB
ftr-437	924	20	this	this	DET
ftr-437	924	21	case	case	NOUN
ftr-437	924	22	and	and	CCONJ
ftr-437	924	23	be	be	AUX
ftr-437	924	24	amazed	amazed	ADJ
ftr-437	924	25	at	at	ADP
ftr-437	924	26	how	how	SCONJ
ftr-437	924	27	the	the	DET
ftr-437	924	28	complicated	complicated	ADJ
ftr-437	924	29	tax	tax	NOUN
ftr-437	924	30	-	-	PUNCT
ftr-437	924	31	oriented	orient	VERB
ftr-437	924	32	maneuvers	maneuver	NOUN
ftr-437	924	33	ever	ever	ADV
ftr-437	924	34	approached	approach	VERB
ftr-437	924	35	a	a	DET
ftr-437	924	36	realistic	realistic	ADJ
ftr-437	924	37	possibility	possibility	NOUN
ftr-437	924	38	standard	standard	NOUN
ftr-437	924	39	.	.	PUNCT
ftr-437	925	1	in	in	ADP
ftr-437	925	2	an	an	DET
ftr-437	925	3	effort	effort	NOUN
ftr-437	925	4	to	to	PART
ftr-437	925	5	generate	generate	VERB
ftr-437	925	6	$	$	SYM
ftr-437	925	7	22	22	NUM
ftr-437	925	8	million	million	NUM
ftr-437	925	9	in	in	ADP
ftr-437	925	10	ordinary	ordinary	ADJ
ftr-437	925	11	business	business	NOUN
ftr-437	925	12	expense	expense	NOUN
ftr-437	925	13	deductions	deduction	NOUN
ftr-437	925	14	(	(	PUNCT
ftr-437	925	15	to	to	PART
ftr-437	925	16	offset	offset	VERB
ftr-437	925	17	a	a	DET
ftr-437	925	18	related	related	ADJ
ftr-437	925	19	$	$	SYM
ftr-437	925	20	11	11	NUM
ftr-437	925	21	million	million	NUM
ftr-437	925	22	gain	gain	NOUN
ftr-437	925	23	)	)	PUNCT
ftr-437	925	24	and	and	CCONJ
ftr-437	925	25	to	to	PART
ftr-437	925	26	produce	produce	VERB
ftr-437	925	27	additional	additional	ADJ
ftr-437	925	28	tax	tax	NOUN
ftr-437	925	29	refunds	refund	NOUN
ftr-437	925	30	of	of	ADP
ftr-437	925	31	$	$	SYM
ftr-437	925	32	1.8	1.8	NUM
ftr-437	925	33	million	million	NUM
ftr-437	925	34	through	through	ADP
ftr-437	925	35	the	the	DET
ftr-437	925	36	use	use	NOUN
ftr-437	925	37	of	of	ADP
ftr-437	925	38	a	a	DET
ftr-437	925	39	claimed	claim	VERB
ftr-437	925	40	$	$	SYM
ftr-437	925	41	9	9	NUM
ftr-437	925	42	million	million	NUM
ftr-437	925	43	net	net	ADJ
ftr-437	925	44	operating	operating	NOUN
ftr-437	925	45	loss	loss	NOUN
ftr-437	925	46	carryback,253	carryback,253	PROPN
ftr-437	925	47	taxpayer	taxpayer	NOUN
ftr-437	925	48	corporation	corporation	NOUN
ftr-437	925	49	’s	’s	PART
ftr-437	925	50	controlling	control	VERB
ftr-437	925	51	shareholder	shareholder	NOUN
ftr-437	925	52	(	(	PUNCT
ftr-437	925	53	wolf	wolf	PROPN
ftr-437	925	54	)	)	PUNCT
ftr-437	925	55	devised	devise	VERB
ftr-437	925	56	the	the	DET
ftr-437	925	57	following	follow	VERB
ftr-437	925	58	tax	tax	NOUN
ftr-437	925	59	-	-	PUNCT
ftr-437	925	60	oriented	orient	VERB
ftr-437	925	61	arrangements	arrangement	NOUN
ftr-437	925	62	.	.	PUNCT
ftr-437	926	1	attorney	attorney	NOUN
ftr-437	926	2	wolf	wolf	PROPN
ftr-437	926	3	was	be	AUX
ftr-437	926	4	the	the	DET
ftr-437	926	5	controlling	control	VERB
ftr-437	926	6	shareholder	shareholder	NOUN
ftr-437	926	7	in	in	ADP
ftr-437	926	8	an	an	DET
ftr-437	926	9	equipment	equipment	NOUN
ftr-437	926	10	leasing	leasing	NOUN
ftr-437	926	11	firm	firm	NOUN
ftr-437	926	12	,	,	PUNCT
ftr-437	926	13	ipg.254	ipg.254	ADJ
ftr-437	926	14	to	to	PART
ftr-437	926	15	facilitate	facilitate	VERB
ftr-437	926	16	the	the	DET
ftr-437	926	17	sale	sale	NOUN
ftr-437	926	18	of	of	ADP
ftr-437	926	19	assets	asset	NOUN
ftr-437	926	20	of	of	ADP
ftr-437	926	21	an	an	DET
ftr-437	926	22	unrelated	unrelated	ADJ
ftr-437	926	23	corporation	corporation	NOUN
ftr-437	926	24	,	,	PUNCT
ftr-437	926	25	ipg	ipg	PROPN
ftr-437	926	26	formed	form	VERB
ftr-437	926	27	a	a	DET
ftr-437	926	28	(	(	PUNCT
ftr-437	926	29	shell	shell	NOUN
ftr-437	926	30	)	)	PUNCT
ftr-437	926	31	corporate	corporate	ADJ
ftr-437	926	32	entity	entity	NOUN
ftr-437	926	33	which	which	PRON
ftr-437	926	34	purchased	purchase	VERB
ftr-437	926	35	the	the	DET
ftr-437	926	36	stock	stock	NOUN
ftr-437	926	37	of	of	ADP
ftr-437	926	38	quintron	quintron	PROPN
ftr-437	926	39	corporation	corporation	NOUN
ftr-437	926	40	,	,	PUNCT
ftr-437	926	41	which	which	PRON
ftr-437	926	42	had	have	VERB
ftr-437	926	43	pre	pre	ADJ
ftr-437	926	44	-	-	ADJ
ftr-437	926	45	acquisition	acquisition	ADJ
ftr-437	926	46	taxable	taxable	ADJ
ftr-437	926	47	income.255	income.255	NOUN
ftr-437	926	48	it	it	PRON
ftr-437	926	49	then	then	ADV
ftr-437	926	50	merged	merge	VERB
ftr-437	926	51	the	the	DET
ftr-437	926	52	acquiring	acquire	VERB
ftr-437	926	53	corporation	corporation	NOUN
ftr-437	926	54	and	and	CCONJ
ftr-437	926	55	quintron	quintron	NOUN
ftr-437	926	56	,	,	PUNCT
ftr-437	926	57	with	with	ADP
ftr-437	926	58	the	the	DET
ftr-437	926	59	latter	latter	ADJ
ftr-437	926	60	as	as	ADP
ftr-437	926	61	the	the	DET
ftr-437	926	62	surviving	survive	VERB
ftr-437	926	63	entity.256	entity.256	PROPN
ftr-437	926	64	this	this	DET
ftr-437	926	65	surviving	survive	VERB
ftr-437	926	66	entity	entity	NOUN
ftr-437	926	67	became	become	VERB
ftr-437	926	68	petitioner	petitioner	NOUN
ftr-437	926	69	-	-	PUNCT
ftr-437	926	70	taxpayer	taxpayer	NOUN
ftr-437	926	71	corporation	corporation	NOUN
ftr-437	926	72	and	and	CCONJ
ftr-437	926	73	it	it	PRON
ftr-437	926	74	purchased	purchase	VERB
ftr-437	926	75	the	the	DET
ftr-437	926	76	assets	asset	NOUN
ftr-437	926	77	of	of	ADP
ftr-437	926	78	loral	loral	ADJ
ftr-437	926	79	corporation	corporation	NOUN
ftr-437	926	80	triggering	trigger	VERB
ftr-437	926	81	an	an	DET
ftr-437	926	82	$	$	SYM
ftr-437	926	83	11	11	NUM
ftr-437	926	84	million	million	NUM
ftr-437	926	85	gain	gain	NOUN
ftr-437	926	86	.	.	PUNCT
ftr-437	927	1	to	to	PART
ftr-437	927	2	offset	offset	VERB
ftr-437	927	3	this	this	DET
ftr-437	927	4	gain	gain	NOUN
ftr-437	927	5	and	and	CCONJ
ftr-437	927	6	transform	transform	VERB
ftr-437	927	7	the	the	DET
ftr-437	927	8	preacquisition	preacquisition	NOUN
ftr-437	927	9	taxable	taxable	ADJ
ftr-437	927	10	income	income	NOUN
ftr-437	927	11	into	into	ADP
ftr-437	927	12	tax	tax	NOUN
ftr-437	927	13	refunds	refund	NOUN
ftr-437	927	14	using	use	VERB
ftr-437	927	15	net	net	ADJ
ftr-437	927	16	operating	operating	NOUN
ftr-437	927	17	loss	loss	NOUN
ftr-437	927	18	carrybacks	carryback	NOUN
ftr-437	927	19	,	,	PUNCT
ftr-437	927	20	wolf	wolf	PROPN
ftr-437	927	21	had	have	VERB
ftr-437	927	22	a	a	DET
ftr-437	927	23	uk	uk	PROPN
ftr-437	927	24	partnership	partnership	NOUN
ftr-437	927	25	,	,	PUNCT
ftr-437	927	26	known	know	VERB
ftr-437	927	27	as	as	SCONJ
ftr-437	927	28	atrium,257	atrium,257	NOUN
ftr-437	927	29	transfer	transfer	VERB
ftr-437	927	30	to	to	PART
ftr-437	927	31	petitioner	petitioner	VERB
ftr-437	927	32	a	a	DET
ftr-437	927	33	$	$	SYM
ftr-437	927	34	400,000	400,000	NUM
ftr-437	927	35	equipment	equipment	NOUN
ftr-437	927	36	trust	trust	NOUN
ftr-437	927	37	fund	fund	NOUN
ftr-437	927	38	obligation	obligation	NOUN
ftr-437	927	39	,	,	PUNCT
ftr-437	927	40	equipment	equipment	NOUN
ftr-437	927	41	leases	lease	NOUN
ftr-437	927	42	and	and	CCONJ
ftr-437	927	43	residual	residual	ADJ
ftr-437	927	44	value	value	NOUN
ftr-437	927	45	certificates	certificate	NOUN
ftr-437	927	46	(	(	PUNCT
ftr-437	927	47	rvcs).258	rvcs).258	PROPN
ftr-437	927	48	petitioner	petitioner	NOUN
ftr-437	927	49	then	then	ADV
ftr-437	927	50	simultaneously	simultaneously	ADV
ftr-437	927	51	transferred	transfer	VERB
ftr-437	927	52	these	these	DET
ftr-437	927	53	same	same	ADJ
ftr-437	927	54	items	item	NOUN
ftr-437	927	55	,	,	PUNCT
ftr-437	927	56	except	except	SCONJ
ftr-437	927	57	for	for	ADP
ftr-437	927	58	the	the	DET
ftr-437	927	59	residual	residual	ADJ
ftr-437	927	60	trust	trust	NOUN
ftr-437	927	61	certificates	certificate	NOUN
ftr-437	927	62	,	,	PUNCT
ftr-437	927	63	to	to	ADP
ftr-437	927	64	another	another	DET
ftr-437	927	65	dutch	dutch	PROPN
ftr-437	927	66	bank	bank	NOUN
ftr-437	927	67	,	,	PUNCT
ftr-437	927	68	wildervank.259	wildervank.259	PROPN
ftr-437	927	69	2002	2002	NUM
ftr-437	927	70	]	]	PUNCT
ftr-437	927	71	watchdogs	watchdog	NOUN
ftr-437	927	72	that	that	PRON
ftr-437	927	73	failed	fail	VERB
ftr-437	927	74	to	to	PART
ftr-437	927	75	bark	bark	VERB
ftr-437	927	76	895	895	NUM
ftr-437	927	77	260	260	NUM
ftr-437	927	78	.	.	PUNCT
ftr-437	928	1	i	i	PRON
ftr-437	928	2	d.	d.	PROPN
ftr-437	928	3	261	261	NUM
ftr-437	928	4	.	.	PUNCT
ftr-437	929	1	i	i	PRON
ftr-437	929	2	d.	d.	PROPN
ftr-437	929	3	on	on	ADP
ftr-437	929	4	its	its	PRON
ftr-437	929	5	fiscal	fiscal	ADJ
ftr-437	929	6	year	year	NOUN
ftr-437	929	7	end	end	NOUN
ftr-437	929	8	tax	tax	NOUN
ftr-437	929	9	return	return	NOUN
ftr-437	929	10	of	of	ADP
ftr-437	929	11	january	january	PROPN
ftr-437	929	12	1	1	NUM
ftr-437	929	13	,	,	PUNCT
ftr-437	929	14	1994	1994	NUM
ftr-437	929	15	,	,	PUNCT
ftr-437	929	16	petitioner	petitioner	NOUN
ftr-437	929	17	-	-	PUNCT
ftr-437	929	18	taxpayer	taxpayer	NOUN
ftr-437	929	19	claimed	claim	VERB
ftr-437	929	20	the	the	DET
ftr-437	929	21	following	follow	VERB
ftr-437	929	22	:	:	PUNCT
ftr-437	929	23	•	•	NUM
ftr-437	929	24	taxable	taxable	ADJ
ftr-437	929	25	income	income	NOUN
ftr-437	929	26	of	of	ADP
ftr-437	929	27	$	$	SYM
ftr-437	929	28	11	11	NUM
ftr-437	929	29	million	million	NUM
ftr-437	929	30	from	from	ADP
ftr-437	929	31	the	the	DET
ftr-437	929	32	sale	sale	NOUN
ftr-437	929	33	of	of	ADP
ftr-437	929	34	assets	asset	NOUN
ftr-437	929	35	to	to	ADP
ftr-437	929	36	loral	loral	ADJ
ftr-437	929	37	corporation	corporation	NOUN
ftr-437	929	38	;	;	PUNCT
ftr-437	929	39	•	•	NUM
ftr-437	929	40	section	section	NOUN
ftr-437	929	41	162	162	NUM
ftr-437	929	42	ordinary	ordinary	ADJ
ftr-437	929	43	business	business	NOUN
ftr-437	929	44	deductions	deduction	NOUN
ftr-437	929	45	of	of	ADP
ftr-437	929	46	$	$	SYM
ftr-437	929	47	400,000	400,000	NUM
ftr-437	929	48	for	for	ADP
ftr-437	929	49	the	the	DET
ftr-437	929	50	transfer	transfer	NOUN
ftr-437	929	51	to	to	ADP
ftr-437	929	52	wildervank	wildervank	NOUN
ftr-437	929	53	of	of	ADP
ftr-437	929	54	the	the	DET
ftr-437	929	55	leasing	leasing	NOUN
ftr-437	929	56	obligation	obligation	NOUN
ftr-437	929	57	of	of	ADP
ftr-437	929	58	future	future	ADJ
ftr-437	929	59	rent	rent	NOUN
ftr-437	929	60	payments	payment	NOUN
ftr-437	929	61	and	and	CCONJ
ftr-437	929	62	$	$	SYM
ftr-437	929	63	22	22	NUM
ftr-437	929	64	million	million	NUM
ftr-437	929	65	for	for	ADP
ftr-437	929	66	the	the	DET
ftr-437	929	67	transfer	transfer	NOUN
ftr-437	929	68	to	to	ADP
ftr-437	929	69	wildervank	wildervank	NOUN
ftr-437	929	70	representing	represent	VERB
ftr-437	929	71	the	the	DET
ftr-437	929	72	equipment	equipment	NOUN
ftr-437	929	73	leasebacks	leaseback	NOUN
ftr-437	929	74	and	and	CCONJ
ftr-437	929	75	trust	trust	NOUN
ftr-437	929	76	fund	fund	NOUN
ftr-437	929	77	;	;	PUNCT
ftr-437	929	78	•	•	NUM
ftr-437	929	79	capital	capital	NOUN
ftr-437	929	80	loss	loss	NOUN
ftr-437	929	81	of	of	ADP
ftr-437	929	82	$	$	SYM
ftr-437	929	83	2.1	2.1	NUM
ftr-437	929	84	million	million	NUM
ftr-437	929	85	on	on	ADP
ftr-437	929	86	a	a	DET
ftr-437	929	87	transfer	transfer	NOUN
ftr-437	929	88	to	to	ADP
ftr-437	929	89	wildervank	wildervank	NOUN
ftr-437	929	90	from	from	ADP
ftr-437	929	91	ten	ten	NUM
ftr-437	929	92	shares	share	NOUN
ftr-437	929	93	of	of	ADP
ftr-437	929	94	an	an	DET
ftr-437	929	95	unrelated	unrelated	ADJ
ftr-437	929	96	corporation	corporation	NOUN
ftr-437	929	97	;	;	PUNCT
ftr-437	929	98	and	and	CCONJ
ftr-437	929	99	•	•	NUM
ftr-437	929	100	net	net	ADJ
ftr-437	929	101	operating	operating	NOUN
ftr-437	929	102	loss	loss	NOUN
ftr-437	929	103	of	of	ADP
ftr-437	929	104	$	$	SYM
ftr-437	929	105	8.9	8.9	NUM
ftr-437	929	106	million.260	million.260	NOUN
ftr-437	929	107	the	the	DET
ftr-437	929	108	commissioner	commissioner	NOUN
ftr-437	929	109	denied	deny	VERB
ftr-437	929	110	all	all	DET
ftr-437	929	111	the	the	DET
ftr-437	929	112	section	section	NOUN
ftr-437	929	113	162	162	NUM
ftr-437	929	114	deductions	deduction	NOUN
ftr-437	929	115	and	and	CCONJ
ftr-437	929	116	the	the	DET
ftr-437	929	117	$	$	SYM
ftr-437	929	118	8.9	8.9	NUM
ftr-437	929	119	million	million	NUM
ftr-437	929	120	net	net	ADJ
ftr-437	929	121	operating	operating	NOUN
ftr-437	929	122	loss	loss	NOUN
ftr-437	929	123	,	,	PUNCT
ftr-437	929	124	but	but	CCONJ
ftr-437	929	125	allowed	allow	VERB
ftr-437	929	126	the	the	DET
ftr-437	929	127	capital	capital	NOUN
ftr-437	929	128	loss.261	loss.261	NOUN
ftr-437	929	129	since	since	SCONJ
ftr-437	929	130	the	the	DET
ftr-437	929	131	net	net	ADJ
ftr-437	929	132	operating	operating	NOUN
ftr-437	929	133	loss	loss	NOUN
ftr-437	929	134	was	be	AUX
ftr-437	929	135	a	a	DET
ftr-437	929	136	result	result	NOUN
ftr-437	929	137	of	of	ADP
ftr-437	929	138	the	the	DET
ftr-437	929	139	excess	excess	ADJ
ftr-437	929	140	section	section	NOUN
ftr-437	929	141	162	162	NUM
ftr-437	929	142	deductions	deduction	NOUN
ftr-437	929	143	,	,	PUNCT
ftr-437	929	144	their	their	PRON
ftr-437	929	145	transactional	transactional	ADJ
ftr-437	929	146	basis	basis	NOUN
ftr-437	929	147	was	be	AUX
ftr-437	929	148	the	the	DET
ftr-437	929	149	issue	issue	NOUN
ftr-437	929	150	.	.	PUNCT
ftr-437	930	1	petitioner	petitioner	NOUN
ftr-437	930	2	contended	contend	VERB
ftr-437	930	3	,	,	PUNCT
ftr-437	930	4	and	and	CCONJ
ftr-437	930	5	respondent	respondent	NOUN
ftr-437	930	6	refuted	refute	VERB
ftr-437	930	7	,	,	PUNCT
ftr-437	930	8	inter	inter	PROPN
ftr-437	930	9	alia	alia	NOUN
ftr-437	930	10	,	,	PUNCT
ftr-437	930	11	that	that	SCONJ
ftr-437	930	12	it	it	PRON
ftr-437	930	13	is	be	AUX
ftr-437	930	14	entitled	entitle	VERB
ftr-437	930	15	to	to	ADP
ftr-437	930	16	the	the	DET
ftr-437	930	17	$	$	SYM
ftr-437	930	18	22	22	NUM
ftr-437	930	19	million	million	NUM
ftr-437	930	20	claimed	claim	VERB
ftr-437	930	21	ordinary	ordinary	ADJ
ftr-437	930	22	business	business	NOUN
ftr-437	930	23	expense	expense	NOUN
ftr-437	930	24	deductions	deduction	NOUN
ftr-437	930	25	relating	relate	VERB
ftr-437	930	26	to	to	ADP
ftr-437	930	27	its	its	PRON
ftr-437	930	28	transfer	transfer	NOUN
ftr-437	930	29	to	to	ADP
ftr-437	930	30	wildervank	wildervank	NOUN
ftr-437	930	31	of	of	ADP
ftr-437	930	32	its	its	PRON
ftr-437	930	33	interest	interest	NOUN
ftr-437	930	34	in	in	ADP
ftr-437	930	35	the	the	DET
ftr-437	930	36	trust	trust	NOUN
ftr-437	930	37	fund	fund	NOUN
ftr-437	930	38	and	and	CCONJ
ftr-437	930	39	the	the	DET
ftr-437	930	40	$	$	SYM
ftr-437	930	41	400,000	400,000	NUM
ftr-437	930	42	in	in	ADP
ftr-437	930	43	cash	cash	NOUN
ftr-437	930	44	.	.	PUNCT
ftr-437	931	1	petitioner	petitioner	NOUN
ftr-437	931	2	’s	’s	PART
ftr-437	931	3	apparent	apparent	ADJ
ftr-437	931	4	theory	theory	NOUN
ftr-437	931	5	of	of	ADP
ftr-437	931	6	deductibility	deductibility	NOUN
ftr-437	931	7	is	be	AUX
ftr-437	931	8	that	that	SCONJ
ftr-437	931	9	the	the	DET
ftr-437	931	10	value	value	NOUN
ftr-437	931	11	of	of	ADP
ftr-437	931	12	petitioner	petitioner	NOUN
ftr-437	931	13	’s	’s	PART
ftr-437	931	14	interest	interest	NOUN
ftr-437	931	15	in	in	ADP
ftr-437	931	16	the	the	DET
ftr-437	931	17	trust	trust	NOUN
ftr-437	931	18	fund	fund	NOUN
ftr-437	931	19	was	be	AUX
ftr-437	931	20	equal	equal	ADJ
ftr-437	931	21	to	to	ADP
ftr-437	931	22	the	the	DET
ftr-437	931	23	$	$	SYM
ftr-437	931	24	21.8	21.8	NUM
ftr-437	931	25	million	million	NUM
ftr-437	931	26	balance	balance	NOUN
ftr-437	931	27	in	in	ADP
ftr-437	931	28	the	the	DET
ftr-437	931	29	trust	trust	NOUN
ftr-437	931	30	fund	fund	NOUN
ftr-437	931	31	and	and	CCONJ
ftr-437	931	32	therefore	therefore	ADV
ftr-437	931	33	that	that	SCONJ
ftr-437	931	34	when	when	SCONJ
ftr-437	931	35	petitioner	petitioner	NOUN
ftr-437	931	36	transferred	transfer	VERB
ftr-437	931	37	to	to	PART
ftr-437	931	38	wildervank	wildervank	VERB
ftr-437	931	39	its	its	PRON
ftr-437	931	40	interest	interest	NOUN
ftr-437	931	41	in	in	ADP
ftr-437	931	42	the	the	DET
ftr-437	931	43	trust	trust	NOUN
ftr-437	931	44	fund	fund	NOUN
ftr-437	931	45	,	,	PUNCT
ftr-437	931	46	plus	plus	CCONJ
ftr-437	931	47	the	the	DET
ftr-437	931	48	$	$	SYM
ftr-437	931	49	400,000	400,000	NUM
ftr-437	931	50	in	in	ADP
ftr-437	931	51	cash	cash	NOUN
ftr-437	931	52	,	,	PUNCT
ftr-437	931	53	the	the	DET
ftr-437	931	54	transfer	transfer	NOUN
ftr-437	931	55	should	should	AUX
ftr-437	931	56	be	be	AUX
ftr-437	931	57	treated	treat	VERB
ftr-437	931	58	as	as	ADP
ftr-437	931	59	a	a	DET
ftr-437	931	60	“	"	PUNCT
ftr-437	931	61	payment	payment	NOUN
ftr-437	931	62	”	"	PUNCT
ftr-437	931	63	by	by	ADP
ftr-437	931	64	petitioner	petitioner	NOUN
ftr-437	931	65	to	to	ADP
ftr-437	931	66	wildervank	wildervank	NOUN
ftr-437	931	67	of	of	ADP
ftr-437	931	68	$	$	SYM
ftr-437	931	69	22	22	NUM
ftr-437	931	70	million	million	NUM
ftr-437	931	71	in	in	ADP
ftr-437	931	72	exchange	exchange	NOUN
ftr-437	931	73	for	for	ADP
ftr-437	931	74	the	the	DET
ftr-437	931	75	cancellation	cancellation	NOUN
ftr-437	931	76	of	of	ADP
ftr-437	931	77	petitioner	petitioner	NOUN
ftr-437	931	78	’s	’s	PART
ftr-437	931	79	obligation	obligation	NOUN
ftr-437	931	80	on	on	ADP
ftr-437	931	81	an	an	DET
ftr-437	931	82	onerous	onerous	ADJ
ftr-437	931	83	lease	lease	NOUN
ftr-437	931	84	.	.	PUNCT
ftr-437	932	1	petitioner	petitioner	NOUN
ftr-437	932	2	claims	claim	VERB
ftr-437	932	3	that	that	SCONJ
ftr-437	932	4	the	the	DET
ftr-437	932	5	rvc	rvc	NOUN
ftr-437	932	6	it	it	PRON
ftr-437	932	7	received	receive	VERB
ftr-437	932	8	and	and	CCONJ
ftr-437	932	9	retained	retain	VERB
ftr-437	932	10	had	have	VERB
ftr-437	932	11	significant	significant	ADJ
ftr-437	932	12	value	value	NOUN
ftr-437	932	13	,	,	PUNCT
ftr-437	932	14	that	that	DET
ftr-437	932	15	petitioner	petitioner	NOUN
ftr-437	932	16	had	have	VERB
ftr-437	932	17	the	the	DET
ftr-437	932	18	opportunity	opportunity	NOUN
ftr-437	932	19	to	to	PART
ftr-437	932	20	realize	realize	VERB
ftr-437	932	21	significant	significant	ADJ
ftr-437	932	22	profit	profit	NOUN
ftr-437	932	23	from	from	ADP
ftr-437	932	24	the	the	DET
ftr-437	932	25	rvc	rvc	NOUN
ftr-437	932	26	,	,	PUNCT
ftr-437	932	27	and	and	CCONJ
ftr-437	932	28	that	that	SCONJ
ftr-437	932	29	this	this	DET
ftr-437	932	30	profit	profit	NOUN
ftr-437	932	31	potential	potential	NOUN
ftr-437	932	32	explains	explain	VERB
ftr-437	932	33	and	and	CCONJ
ftr-437	932	34	supports	support	VERB
ftr-437	932	35	petitioner	petitioner	NOUN
ftr-437	932	36	’s	’s	PART
ftr-437	932	37	participation	participation	NOUN
ftr-437	932	38	in	in	ADP
ftr-437	932	39	a	a	DET
ftr-437	932	40	legitimate	legitimate	ADJ
ftr-437	932	41	for	for	ADP
ftr-437	932	42	-	-	PUNCT
ftr-437	932	43	profit	profit	NOUN
ftr-437	932	44	transaction	transaction	NOUN
ftr-437	932	45	.	.	PUNCT
ftr-437	933	1	respondent	respondent	NOUN
ftr-437	933	2	claims	claim	VERB
ftr-437	933	3	that	that	SCONJ
ftr-437	933	4	the	the	DET
ftr-437	933	5	transfer	transfer	NOUN
ftr-437	933	6	to	to	ADP
ftr-437	933	7	wildervank	wildervank	NOUN
ftr-437	933	8	of	of	ADP
ftr-437	933	9	petitioner	petitioner	NOUN
ftr-437	933	10	’s	’s	PART
ftr-437	933	11	interests	interest	NOUN
ftr-437	933	12	in	in	ADP
ftr-437	933	13	the	the	DET
ftr-437	933	14	brussels	brussels	PROPN
ftr-437	933	15	leaseback	leaseback	NOUN
ftr-437	933	16	,	,	PUNCT
ftr-437	933	17	in	in	ADP
ftr-437	933	18	the	the	DET
ftr-437	933	19	trust	trust	NOUN
ftr-437	933	20	fund	fund	NOUN
ftr-437	933	21	,	,	PUNCT
ftr-437	933	22	and	and	CCONJ
ftr-437	933	23	in	in	ADP
ftr-437	933	24	the	the	DET
ftr-437	933	25	$	$	SYM
ftr-437	933	26	400,000	400,000	NUM
ftr-437	933	27	in	in	ADP
ftr-437	933	28	cash	cash	NOUN
ftr-437	933	29	,	,	PUNCT
ftr-437	933	30	in	in	ADP
ftr-437	933	31	exchange	exchange	NOUN
ftr-437	933	32	for	for	ADP
ftr-437	933	33	wildervank	wildervank	NOUN
ftr-437	933	34	’s	’s	PART
ftr-437	933	35	assumption	assumption	NOUN
ftr-437	933	36	of	of	ADP
ftr-437	933	37	petitioner	petitioner	NOUN
ftr-437	933	38	’s	’s	PART
ftr-437	933	39	obligations	obligation	NOUN
ftr-437	933	40	relating	relate	VERB
ftr-437	933	41	to	to	ADP
ftr-437	933	42	the	the	DET
ftr-437	933	43	brussels	brussels	PROPN
ftr-437	933	44	896	896	NUM
ftr-437	933	45	florida	florida	PROPN
ftr-437	933	46	tax	tax	NOUN
ftr-437	933	47	review	review	NOUN
ftr-437	933	48	[	[	X
ftr-437	933	49	vol.5:10	vol.5:10	NOUN
ftr-437	933	50	262	262	NUM
ftr-437	933	51	.	.	PUNCT
ftr-437	934	1	i	i	PRON
ftr-437	934	2	d.	d.	PROPN
ftr-437	934	3	at	at	ADP
ftr-437	934	4	337	337	NUM
ftr-437	934	5	.	.	PUNCT
ftr-437	935	1	263	263	NUM
ftr-437	935	2	.	.	PUNCT
ftr-437	936	1	i	i	PRON
ftr-437	936	2	d.	d.	PROPN
ftr-437	936	3	at	at	ADP
ftr-437	936	4	338	338	NUM
ftr-437	936	5	.	.	PUNCT
ftr-437	937	1	264	264	NUM
ftr-437	937	2	.	.	PUNCT
ftr-437	938	1	see	see	VERB
ftr-437	938	2	regs	reg	NOUN
ftr-437	938	3	.	.	PUNCT
ftr-437	939	1	§	§	PROPN
ftr-437	939	2	1.6662	1.6662	NUM
ftr-437	939	3	-	-	SYM
ftr-437	939	4	3(b)(3	3(b)(3	NUM
ftr-437	939	5	)	)	PUNCT
ftr-437	939	6	.	.	PUNCT
ftr-437	940	1	leaseback	leaseback	NOUN
ftr-437	940	2	and	and	CCONJ
ftr-437	940	3	the	the	DET
ftr-437	940	4	trust	trust	NOUN
ftr-437	940	5	fund	fund	NOUN
ftr-437	940	6	lacked	lack	VERB
ftr-437	940	7	business	business	NOUN
ftr-437	940	8	purpose	purpose	NOUN
ftr-437	940	9	and	and	CCONJ
ftr-437	940	10	economic	economic	ADJ
ftr-437	940	11	substance	substance	NOUN
ftr-437	940	12	and	and	CCONJ
ftr-437	940	13	should	should	AUX
ftr-437	940	14	be	be	AUX
ftr-437	940	15	disregarded	disregard	VERB
ftr-437	940	16	.	.	PUNCT
ftr-437	941	1	we	we	PRON
ftr-437	941	2	agree	agree	VERB
ftr-437	941	3	with	with	ADP
ftr-437	941	4	respondent.262	respondent.262	NOUN
ftr-437	941	5	in	in	ADP
ftr-437	941	6	finding	find	VERB
ftr-437	941	7	no	no	DET
ftr-437	941	8	economic	economic	ADJ
ftr-437	941	9	substance	substance	NOUN
ftr-437	941	10	and	and	CCONJ
ftr-437	941	11	a	a	DET
ftr-437	941	12	lack	lack	NOUN
ftr-437	941	13	of	of	ADP
ftr-437	941	14	business	business	NOUN
ftr-437	941	15	purpose	purpose	NOUN
ftr-437	941	16	,	,	PUNCT
ftr-437	941	17	the	the	DET
ftr-437	941	18	tax	tax	NOUN
ftr-437	941	19	court	court	NOUN
ftr-437	941	20	noted	note	VERB
ftr-437	941	21	:	:	PUNCT
ftr-437	941	22	the	the	DET
ftr-437	941	23	record	record	NOUN
ftr-437	941	24	establishes	establish	VERB
ftr-437	941	25	that	that	SCONJ
ftr-437	941	26	no	no	DET
ftr-437	941	27	credible	credible	ADJ
ftr-437	941	28	business	business	NOUN
ftr-437	941	29	purpose	purpose	NOUN
ftr-437	941	30	and	and	CCONJ
ftr-437	941	31	that	that	SCONJ
ftr-437	941	32	no	no	DET
ftr-437	941	33	viable	viable	ADJ
ftr-437	941	34	economic	economic	ADJ
ftr-437	941	35	substance	substance	NOUN
ftr-437	941	36	existed	exist	VERB
ftr-437	941	37	for	for	ADP
ftr-437	941	38	the	the	DET
ftr-437	941	39	transfer	transfer	NOUN
ftr-437	941	40	to	to	ADP
ftr-437	941	41	wildervank	wildervank	NOUN
ftr-437	941	42	of	of	ADP
ftr-437	941	43	petitioner	petitioner	NOUN
ftr-437	941	44	’s	’s	PART
ftr-437	941	45	interests	interest	NOUN
ftr-437	941	46	in	in	ADP
ftr-437	941	47	the	the	DET
ftr-437	941	48	brussels	brussels	PROPN
ftr-437	941	49	leaseback	leaseback	NOUN
ftr-437	941	50	,	,	PUNCT
ftr-437	941	51	in	in	ADP
ftr-437	941	52	the	the	DET
ftr-437	941	53	trust	trust	NOUN
ftr-437	941	54	fund	fund	NOUN
ftr-437	941	55	,	,	PUNCT
ftr-437	941	56	and	and	CCONJ
ftr-437	941	57	in	in	ADP
ftr-437	941	58	the	the	DET
ftr-437	941	59	$	$	SYM
ftr-437	941	60	400,000	400,000	NUM
ftr-437	941	61	in	in	ADP
ftr-437	941	62	cash	cash	NOUN
ftr-437	941	63	.	.	PUNCT
ftr-437	942	1	the	the	DET
ftr-437	942	2	complicated	complicated	ADJ
ftr-437	942	3	nature	nature	NOUN
ftr-437	942	4	of	of	ADP
ftr-437	942	5	these	these	DET
ftr-437	942	6	transactions	transaction	NOUN
ftr-437	942	7	fails	fail	VERB
ftr-437	942	8	to	to	PART
ftr-437	942	9	mask	mask	VERB
ftr-437	942	10	the	the	DET
ftr-437	942	11	lack	lack	NOUN
ftr-437	942	12	of	of	ADP
ftr-437	942	13	business	business	NOUN
ftr-437	942	14	purpose	purpose	NOUN
ftr-437	942	15	and	and	CCONJ
ftr-437	942	16	economic	economic	ADJ
ftr-437	942	17	substance	substance	NOUN
ftr-437	942	18	in	in	ADP
ftr-437	942	19	key	key	ADJ
ftr-437	942	20	aspects	aspect	NOUN
ftr-437	942	21	of	of	ADP
ftr-437	942	22	the	the	DET
ftr-437	942	23	transactions	transaction	NOUN
ftr-437	942	24	and	and	CCONJ
ftr-437	942	25	the	the	DET
ftr-437	942	26	tax	tax	NOUN
ftr-437	942	27	avoidance	avoidance	NOUN
ftr-437	942	28	objectives	objective	VERB
ftr-437	942	29	thereof	thereof	ADV
ftr-437	942	30	.	.	PUNCT
ftr-437	943	1	in	in	ADP
ftr-437	943	2	september	september	PROPN
ftr-437	943	3	of	of	ADP
ftr-437	943	4	1993	1993	NUM
ftr-437	943	5	,	,	PUNCT
ftr-437	943	6	when	when	SCONJ
ftr-437	943	7	it	it	PRON
ftr-437	943	8	participated	participate	VERB
ftr-437	943	9	in	in	ADP
ftr-437	943	10	these	these	DET
ftr-437	943	11	transactions	transaction	NOUN
ftr-437	943	12	,	,	PUNCT
ftr-437	943	13	petitioner	petitioner	NOUN
ftr-437	943	14	never	never	ADV
ftr-437	943	15	had	have	VERB
ftr-437	943	16	any	any	DET
ftr-437	943	17	genuine	genuine	ADJ
ftr-437	943	18	obligation	obligation	NOUN
ftr-437	943	19	with	with	ADP
ftr-437	943	20	respect	respect	NOUN
ftr-437	943	21	to	to	ADP
ftr-437	943	22	the	the	DET
ftr-437	943	23	brussels	brussels	PROPN
ftr-437	943	24	leaseback	leaseback	PROPN
ftr-437	943	25	and	and	CCONJ
ftr-437	943	26	the	the	DET
ftr-437	943	27	trust	trust	NOUN
ftr-437	943	28	fund	fund	NOUN
ftr-437	943	29	.	.	PUNCT
ftr-437	944	1	even	even	ADV
ftr-437	944	2	petitioner	petitioner	NOUN
ftr-437	944	3	’s	’s	PART
ftr-437	944	4	payment	payment	NOUN
ftr-437	944	5	of	of	ADP
ftr-437	944	6	the	the	DET
ftr-437	944	7	$	$	SYM
ftr-437	944	8	400,000	400,000	NUM
ftr-437	944	9	in	in	ADP
ftr-437	944	10	cash	cash	NOUN
ftr-437	944	11	we	we	PRON
ftr-437	944	12	regard	regard	VERB
ftr-437	944	13	as	as	ADP
ftr-437	944	14	not	not	PART
ftr-437	944	15	supported	support	VERB
ftr-437	944	16	by	by	ADP
ftr-437	944	17	a	a	DET
ftr-437	944	18	valid	valid	ADJ
ftr-437	944	19	business	business	NOUN
ftr-437	944	20	purpose	purpose	NOUN
ftr-437	944	21	and	and	CCONJ
ftr-437	944	22	economic	economic	ADJ
ftr-437	944	23	substance	substance	NOUN
ftr-437	944	24	.	.	PUNCT
ftr-437	945	1	that	that	DET
ftr-437	945	2	payment	payment	NOUN
ftr-437	945	3	is	be	AUX
ftr-437	945	4	tainted	taint	VERB
ftr-437	945	5	by	by	ADP
ftr-437	945	6	petitioner	petitioner	NOUN
ftr-437	945	7	’s	’s	PART
ftr-437	945	8	sole	sole	ADJ
ftr-437	945	9	tax	tax	NOUN
ftr-437	945	10	motivation	motivation	NOUN
ftr-437	945	11	for	for	ADP
ftr-437	945	12	participating	participate	VERB
ftr-437	945	13	in	in	ADP
ftr-437	945	14	these	these	DET
ftr-437	945	15	transactions	transaction	NOUN
ftr-437	945	16	.	.	PUNCT
ftr-437	946	1	petitioner	petitioner	NOUN
ftr-437	946	2	’s	’s	PART
ftr-437	946	3	only	only	ADJ
ftr-437	946	4	purpose	purpose	NOUN
ftr-437	946	5	for	for	ADP
ftr-437	946	6	transferring	transfer	VERB
ftr-437	946	7	to	to	PART
ftr-437	946	8	wildervank	wildervank	VERB
ftr-437	946	9	its	its	PRON
ftr-437	946	10	interests	interest	NOUN
ftr-437	946	11	in	in	ADP
ftr-437	946	12	the	the	DET
ftr-437	946	13	brussels	brussels	PROPN
ftr-437	946	14	leaseback	leaseback	PROPN
ftr-437	946	15	and	and	CCONJ
ftr-437	946	16	in	in	ADP
ftr-437	946	17	the	the	DET
ftr-437	946	18	trust	trust	NOUN
ftr-437	946	19	fund	fund	NOUN
ftr-437	946	20	was	be	AUX
ftr-437	946	21	to	to	PART
ftr-437	946	22	create	create	VERB
ftr-437	946	23	the	the	DET
ftr-437	946	24	claimed	claim	VERB
ftr-437	946	25	tax	tax	NOUN
ftr-437	946	26	deductions	deduction	NOUN
ftr-437	946	27	.	.	PUNCT
ftr-437	947	1	as	as	SCONJ
ftr-437	947	2	respondent	respondent	NOUN
ftr-437	947	3	’s	’s	PART
ftr-437	947	4	expert	expert	NOUN
ftr-437	947	5	testified	testify	VERB
ftr-437	947	6	at	at	ADP
ftr-437	947	7	trial	trial	NOUN
ftr-437	947	8	,	,	PUNCT
ftr-437	947	9	independent	independent	ADJ
ftr-437	947	10	of	of	ADP
ftr-437	947	11	the	the	DET
ftr-437	947	12	production	production	NOUN
ftr-437	947	13	of	of	ADP
ftr-437	947	14	claimed	claim	VERB
ftr-437	947	15	tax	tax	NOUN
ftr-437	947	16	deductions	deduction	NOUN
ftr-437	947	17	,	,	PUNCT
ftr-437	947	18	there	there	PRON
ftr-437	947	19	was	be	VERB
ftr-437	947	20	no	no	DET
ftr-437	947	21	purpose	purpose	NOUN
ftr-437	947	22	to	to	ADP
ftr-437	947	23	,	,	PUNCT
ftr-437	947	24	and	and	CCONJ
ftr-437	947	25	no	no	DET
ftr-437	947	26	substance	substance	NOUN
ftr-437	947	27	for	for	ADP
ftr-437	947	28	,	,	PUNCT
ftr-437	947	29	the	the	DET
ftr-437	947	30	transfer	transfer	NOUN
ftr-437	947	31	to	to	ADP
ftr-437	947	32	wildervank	wildervank	NOUN
ftr-437	947	33	of	of	ADP
ftr-437	947	34	petitioner	petitioner	NOUN
ftr-437	947	35	’s	’s	PART
ftr-437	947	36	interests	interest	NOUN
ftr-437	947	37	in	in	ADP
ftr-437	947	38	the	the	DET
ftr-437	947	39	brussels	brussels	PROPN
ftr-437	947	40	leaseback	leaseback	PROPN
ftr-437	947	41	and	and	CCONJ
ftr-437	947	42	in	in	ADP
ftr-437	947	43	the	the	DET
ftr-437	947	44	trust	trust	NOUN
ftr-437	947	45	fund.263	fund.263	PROPN
ftr-437	947	46	finally	finally	ADV
ftr-437	947	47	,	,	PUNCT
ftr-437	947	48	it	it	PRON
ftr-437	947	49	is	be	AUX
ftr-437	947	50	quite	quite	ADV
ftr-437	947	51	clear	clear	ADJ
ftr-437	947	52	from	from	ADP
ftr-437	947	53	the	the	DET
ftr-437	947	54	tax	tax	NOUN
ftr-437	947	55	court	court	NOUN
ftr-437	947	56	’s	’s	PART
ftr-437	947	57	holding	hold	VERB
ftr-437	947	58	that	that	DET
ftr-437	947	59	participation	participation	NOUN
ftr-437	947	60	of	of	ADP
ftr-437	947	61	professional	professional	ADJ
ftr-437	947	62	tax	tax	NOUN
ftr-437	947	63	advisors	advisor	NOUN
ftr-437	947	64	in	in	ADP
ftr-437	947	65	constructing	construct	VERB
ftr-437	947	66	such	such	DET
ftr-437	947	67	an	an	DET
ftr-437	947	68	obtuse	obtuse	NOUN
ftr-437	947	69	,	,	PUNCT
ftr-437	947	70	overly	overly	ADV
ftr-437	947	71	complicated	complicated	ADJ
ftr-437	947	72	,	,	PUNCT
ftr-437	947	73	attempt	attempt	NOUN
ftr-437	947	74	at	at	ADP
ftr-437	947	75	tax	tax	NOUN
ftr-437	947	76	avoidance	avoidance	NOUN
ftr-437	947	77	will	will	AUX
ftr-437	947	78	result	result	VERB
ftr-437	947	79	in	in	ADP
ftr-437	947	80	the	the	DET
ftr-437	947	81	section	section	NOUN
ftr-437	947	82	6662(a	6662(a	NOUN
ftr-437	947	83	)	)	PUNCT
ftr-437	947	84	accuracy	accuracy	NOUN
ftr-437	947	85	related	relate	VERB
ftr-437	947	86	penalty	penalty	NOUN
ftr-437	947	87	since	since	SCONJ
ftr-437	947	88	the	the	DET
ftr-437	947	89	reasonable	reasonable	ADJ
ftr-437	947	90	basis	basis	NOUN
ftr-437	947	91	standard	standard	NOUN
ftr-437	947	92	of	of	ADP
ftr-437	947	93	regulations	regulation	NOUN
ftr-437	947	94	section	section	NOUN
ftr-437	947	95	1.6662	1.6662	NUM
ftr-437	947	96	-	-	SYM
ftr-437	947	97	3(b)(3	3(b)(3	NUM
ftr-437	947	98	)	)	PUNCT
ftr-437	947	99	is	be	AUX
ftr-437	947	100	violated.264	violated.264	NOUN
ftr-437	947	101	the	the	DET
ftr-437	947	102	evidence	evidence	NOUN
ftr-437	947	103	is	be	AUX
ftr-437	947	104	clear	clear	ADJ
ftr-437	947	105	that	that	SCONJ
ftr-437	947	106	petitioner	petitioner	NOUN
ftr-437	947	107	had	have	VERB
ftr-437	947	108	no	no	DET
ftr-437	947	109	valid	valid	ADJ
ftr-437	947	110	business	business	NOUN
ftr-437	947	111	purpose	purpose	NOUN
ftr-437	947	112	for	for	ADP
ftr-437	947	113	the	the	DET
ftr-437	947	114	transfer	transfer	NOUN
ftr-437	947	115	to	to	ADP
ftr-437	947	116	wildervank	wildervank	NOUN
ftr-437	947	117	of	of	ADP
ftr-437	947	118	its	its	PRON
ftr-437	947	119	interests	interest	NOUN
ftr-437	947	120	in	in	ADP
ftr-437	947	121	the	the	DET
ftr-437	947	122	2002	2002	NUM
ftr-437	947	123	]	]	PUNCT
ftr-437	947	124	watchdogs	watchdog	NOUN
ftr-437	947	125	that	that	PRON
ftr-437	947	126	failed	fail	VERB
ftr-437	947	127	to	to	PART
ftr-437	947	128	bark	bark	VERB
ftr-437	947	129	897	897	NUM
ftr-437	947	130	265	265	NUM
ftr-437	947	131	.	.	PUNCT
ftr-437	948	1	nicole	nicole	PROPN
ftr-437	948	2	rose	rise	VERB
ftr-437	948	3	,	,	PUNCT
ftr-437	948	4	117	117	NUM
ftr-437	948	5	t.c	t.c	PROPN
ftr-437	948	6	.	.	PUNCT
ftr-437	949	1	at	at	ADP
ftr-437	949	2	340	340	NUM
ftr-437	949	3	-	-	SYM
ftr-437	949	4	341	341	NUM
ftr-437	949	5	.	.	PUNCT
ftr-437	949	6	266	266	NUM
ftr-437	949	7	.	.	PUNCT
ftr-437	949	8	254	254	NUM
ftr-437	949	9	f.3d	f.3d	NUM
ftr-437	949	10	1313	1313	NUM
ftr-437	949	11	(	(	PUNCT
ftr-437	949	12	11th	11th	ADJ
ftr-437	949	13	cir	cir	NOUN
ftr-437	949	14	.	.	PROPN
ftr-437	949	15	2001	2001	NUM
ftr-437	949	16	)	)	PUNCT
ftr-437	949	17	,	,	PUNCT
ftr-437	949	18	cert	cert	PROPN
ftr-437	949	19	.	.	PUNCT
ftr-437	949	20	denied	deny	VERB
ftr-437	949	21	122	122	NUM
ftr-437	949	22	s.	s.	PROPN
ftr-437	949	23	ct	ct	PROPN
ftr-437	949	24	.	.	PROPN
ftr-437	950	1	1537	1537	NUM
ftr-437	950	2	(	(	PUNCT
ftr-437	950	3	2002	2002	NUM
ftr-437	950	4	)	)	PUNCT
ftr-437	950	5	.	.	PUNCT
ftr-437	951	1	trust	trust	NOUN
ftr-437	951	2	fund	fund	NOUN
ftr-437	951	3	and	and	CCONJ
ftr-437	951	4	in	in	ADP
ftr-437	951	5	the	the	DET
ftr-437	951	6	brussels	brussels	PROPN
ftr-437	951	7	leaseback	leaseback	PROPN
ftr-437	951	8	and	and	CCONJ
ftr-437	951	9	for	for	ADP
ftr-437	951	10	the	the	DET
ftr-437	951	11	transfer	transfer	NOUN
ftr-437	951	12	to	to	ADP
ftr-437	951	13	wildervank	wildervank	NOUN
ftr-437	951	14	of	of	ADP
ftr-437	951	15	the	the	DET
ftr-437	951	16	$	$	SYM
ftr-437	951	17	400,000	400,000	NUM
ftr-437	951	18	in	in	ADP
ftr-437	951	19	cash	cash	NOUN
ftr-437	951	20	.	.	PUNCT
ftr-437	952	1	other	other	ADJ
ftr-437	952	2	than	than	SCONJ
ftr-437	952	3	claimed	claim	VERB
ftr-437	952	4	tax	tax	NOUN
ftr-437	952	5	benefits	benefit	NOUN
ftr-437	952	6	,	,	PUNCT
ftr-437	952	7	petitioner	petitioner	NOUN
ftr-437	952	8	received	receive	VERB
ftr-437	952	9	nothing	nothing	PRON
ftr-437	952	10	of	of	ADP
ftr-437	952	11	value	value	NOUN
ftr-437	952	12	.	.	PUNCT
ftr-437	953	1	the	the	DET
ftr-437	953	2	transactions	transaction	NOUN
ftr-437	953	3	lacked	lack	VERB
ftr-437	953	4	business	business	NOUN
ftr-437	953	5	purpose	purpose	NOUN
ftr-437	953	6	and	and	CCONJ
ftr-437	953	7	economic	economic	ADJ
ftr-437	953	8	substance	substance	NOUN
ftr-437	953	9	,	,	PUNCT
ftr-437	953	10	and	and	CCONJ
ftr-437	953	11	the	the	DET
ftr-437	953	12	transactions	transaction	NOUN
ftr-437	953	13	are	be	AUX
ftr-437	953	14	to	to	PART
ftr-437	953	15	be	be	AUX
ftr-437	953	16	disregarded	disregard	VERB
ftr-437	953	17	for	for	ADP
ftr-437	953	18	federal	federal	ADJ
ftr-437	953	19	income	income	NOUN
ftr-437	953	20	tax	tax	NOUN
ftr-437	953	21	purposes	purpose	NOUN
ftr-437	953	22	.	.	PUNCT
ftr-437	954	1	section	section	NOUN
ftr-437	954	2	6662	6662	NUM
ftr-437	954	3	imposes	impose	VERB
ftr-437	954	4	a	a	DET
ftr-437	954	5	penalty	penalty	NOUN
ftr-437	954	6	of	of	ADP
ftr-437	954	7	20	20	NUM
ftr-437	954	8	%	%	NOUN
ftr-437	954	9	on	on	ADP
ftr-437	954	10	underpayments	underpayment	NOUN
ftr-437	954	11	of	of	ADP
ftr-437	954	12	tax	tax	NOUN
ftr-437	954	13	attributable	attributable	ADJ
ftr-437	954	14	to	to	ADP
ftr-437	954	15	negligence	negligence	NOUN
ftr-437	954	16	or	or	CCONJ
ftr-437	954	17	to	to	ADP
ftr-437	954	18	disregard	disregard	NOUN
ftr-437	954	19	of	of	ADP
ftr-437	954	20	rules	rule	NOUN
ftr-437	954	21	or	or	CCONJ
ftr-437	954	22	the	the	DET
ftr-437	954	23	regulations	regulation	NOUN
ftr-437	954	24	.	.	PUNCT
ftr-437	955	1	for	for	ADP
ftr-437	955	2	purposes	purpose	NOUN
ftr-437	955	3	of	of	ADP
ftr-437	955	4	section	section	NOUN
ftr-437	955	5	6662(a	6662(a	NOUN
ftr-437	955	6	)	)	PUNCT
ftr-437	955	7	,	,	PUNCT
ftr-437	955	8	negligence	negligence	NOUN
ftr-437	955	9	constitutes	constitute	VERB
ftr-437	955	10	a	a	DET
ftr-437	955	11	failure	failure	NOUN
ftr-437	955	12	to	to	PART
ftr-437	955	13	make	make	VERB
ftr-437	955	14	a	a	DET
ftr-437	955	15	reasonable	reasonable	ADJ
ftr-437	955	16	attempt	attempt	NOUN
ftr-437	955	17	to	to	PART
ftr-437	955	18	comply	comply	VERB
ftr-437	955	19	with	with	ADP
ftr-437	955	20	the	the	DET
ftr-437	955	21	internal	internal	ADJ
ftr-437	955	22	revenue	revenue	NOUN
ftr-437	955	23	code	code	NOUN
ftr-437	955	24	.	.	PUNCT
ftr-437	956	1	sec	sec	PROPN
ftr-437	956	2	.	.	PROPN
ftr-437	956	3	6662(c	6662(c	NUM
ftr-437	956	4	)	)	PUNCT
ftr-437	956	5	.	.	PUNCT
ftr-437	957	1	the	the	DET
ftr-437	957	2	accuracy	accuracy	NOUN
ftr-437	957	3	-	-	PUNCT
ftr-437	957	4	related	relate	VERB
ftr-437	957	5	penalty	penalty	NOUN
ftr-437	957	6	under	under	ADP
ftr-437	957	7	section	section	NOUN
ftr-437	957	8	6662(a	6662(a	NOUN
ftr-437	957	9	)	)	PUNCT
ftr-437	957	10	will	will	AUX
ftr-437	957	11	not	not	PART
ftr-437	957	12	apply	apply	VERB
ftr-437	957	13	to	to	ADP
ftr-437	957	14	any	any	DET
ftr-437	957	15	part	part	NOUN
ftr-437	957	16	of	of	ADP
ftr-437	957	17	petitioner	petitioner	NOUN
ftr-437	957	18	’s	’s	PART
ftr-437	957	19	underpayments	underpayment	NOUN
ftr-437	957	20	of	of	ADP
ftr-437	957	21	tax	tax	NOUN
ftr-437	957	22	if	if	SCONJ
ftr-437	957	23	,	,	PUNCT
ftr-437	957	24	with	with	ADP
ftr-437	957	25	regard	regard	NOUN
ftr-437	957	26	to	to	ADP
ftr-437	957	27	that	that	DET
ftr-437	957	28	part	part	NOUN
ftr-437	957	29	of	of	ADP
ftr-437	957	30	the	the	DET
ftr-437	957	31	underpayments	underpayment	NOUN
ftr-437	957	32	,	,	PUNCT
ftr-437	957	33	petitioner	petitioner	NOUN
ftr-437	957	34	establishes	establish	VERB
ftr-437	957	35	reasonable	reasonable	ADJ
ftr-437	957	36	cause	cause	NOUN
ftr-437	957	37	and	and	CCONJ
ftr-437	957	38	if	if	SCONJ
ftr-437	957	39	petitioner	petitioner	NOUN
ftr-437	957	40	acted	act	VERB
ftr-437	957	41	in	in	ADP
ftr-437	957	42	good	good	ADJ
ftr-437	957	43	faith	faith	NOUN
ftr-437	957	44	.	.	PUNCT
ftr-437	958	1	sec	sec	PROPN
ftr-437	958	2	.	.	PROPN
ftr-437	958	3	6664(c	6664(c	PROPN
ftr-437	958	4	)	)	PUNCT
ftr-437	958	5	.	.	PUNCT
ftr-437	959	1	the	the	DET
ftr-437	959	2	participation	participation	NOUN
ftr-437	959	3	of	of	ADP
ftr-437	959	4	highly	highly	ADV
ftr-437	959	5	paid	pay	VERB
ftr-437	959	6	professionals	professional	NOUN
ftr-437	959	7	provides	provide	VERB
ftr-437	959	8	petitioner	petitioner	NOUN
ftr-437	959	9	no	no	DET
ftr-437	959	10	protection	protection	NOUN
ftr-437	959	11	,	,	PUNCT
ftr-437	959	12	excuse	excuse	NOUN
ftr-437	959	13	,	,	PUNCT
ftr-437	959	14	justification	justification	NOUN
ftr-437	959	15	,	,	PUNCT
ftr-437	959	16	or	or	CCONJ
ftr-437	959	17	immunity	immunity	NOUN
ftr-437	959	18	from	from	ADP
ftr-437	959	19	the	the	DET
ftr-437	959	20	penalties	penalty	NOUN
ftr-437	959	21	in	in	ADP
ftr-437	959	22	issue	issue	NOUN
ftr-437	959	23	.	.	PUNCT
ftr-437	960	1	petitioner	petitioner	NOUN
ftr-437	960	2	participated	participate	VERB
ftr-437	960	3	in	in	ADP
ftr-437	960	4	a	a	DET
ftr-437	960	5	clear	clear	ADJ
ftr-437	960	6	and	and	CCONJ
ftr-437	960	7	obvious	obvious	ADJ
ftr-437	960	8	scheme	scheme	NOUN
ftr-437	960	9	to	to	PART
ftr-437	960	10	reap	reap	VERB
ftr-437	960	11	the	the	DET
ftr-437	960	12	benefits	benefit	NOUN
ftr-437	960	13	of	of	ADP
ftr-437	960	14	claimed	claim	VERB
ftr-437	960	15	ordinary	ordinary	ADJ
ftr-437	960	16	business	business	NOUN
ftr-437	960	17	expense	expense	NOUN
ftr-437	960	18	deductions	deduction	NOUN
ftr-437	960	19	that	that	PRON
ftr-437	960	20	had	have	VERB
ftr-437	960	21	no	no	DET
ftr-437	960	22	business	business	NOUN
ftr-437	960	23	purpose	purpose	NOUN
ftr-437	960	24	and	and	CCONJ
ftr-437	960	25	no	no	DET
ftr-437	960	26	economic	economic	ADJ
ftr-437	960	27	substance	substance	NOUN
ftr-437	960	28	.	.	PUNCT
ftr-437	961	1	the	the	DET
ftr-437	961	2	facts	fact	NOUN
ftr-437	961	3	and	and	CCONJ
ftr-437	961	4	circumstances	circumstance	NOUN
ftr-437	961	5	of	of	ADP
ftr-437	961	6	this	this	DET
ftr-437	961	7	case	case	NOUN
ftr-437	961	8	reflect	reflect	VERB
ftr-437	961	9	no	no	DET
ftr-437	961	10	reasonable	reasonable	ADJ
ftr-437	961	11	cause	cause	NOUN
ftr-437	961	12	and	and	CCONJ
ftr-437	961	13	no	no	DET
ftr-437	961	14	good	good	ADJ
ftr-437	961	15	faith	faith	NOUN
ftr-437	961	16	for	for	ADP
ftr-437	961	17	petitioner	petitioner	NOUN
ftr-437	961	18	’s	’s	PART
ftr-437	961	19	participation	participation	NOUN
ftr-437	961	20	in	in	ADP
ftr-437	961	21	the	the	DET
ftr-437	961	22	transactions	transaction	NOUN
ftr-437	961	23	before	before	ADP
ftr-437	961	24	us	we	PRON
ftr-437	961	25	.	.	PUNCT
ftr-437	962	1	petitioner	petitioner	NOUN
ftr-437	962	2	is	be	AUX
ftr-437	962	3	liable	liable	ADJ
ftr-437	962	4	for	for	ADP
ftr-437	962	5	the	the	DET
ftr-437	962	6	accuracy	accuracy	NOUN
ftr-437	962	7	-	-	PUNCT
ftr-437	962	8	related	relate	VERB
ftr-437	962	9	penalties	penalty	NOUN
ftr-437	962	10	under	under	ADP
ftr-437	962	11	section	section	NOUN
ftr-437	962	12	6662(a).265	6662(a).265	NOUN
ftr-437	962	13	this	this	DET
ftr-437	962	14	case	case	NOUN
ftr-437	962	15	illustrates	illustrate	VERB
ftr-437	962	16	how	how	SCONJ
ftr-437	962	17	far	far	ADV
ftr-437	962	18	a	a	DET
ftr-437	962	19	taxpayer	taxpayer	NOUN
ftr-437	962	20	will	will	AUX
ftr-437	962	21	“	"	PUNCT
ftr-437	962	22	push	push	VERB
ftr-437	962	23	the	the	DET
ftr-437	962	24	envelope	envelope	NOUN
ftr-437	962	25	”	"	PUNCT
ftr-437	962	26	to	to	PART
ftr-437	962	27	obtain	obtain	VERB
ftr-437	962	28	illicit	illicit	ADJ
ftr-437	962	29	tax	tax	NOUN
ftr-437	962	30	deductions	deduction	NOUN
ftr-437	962	31	by	by	ADP
ftr-437	962	32	constructing	construct	VERB
ftr-437	962	33	obtuse	obtuse	ADJ
ftr-437	962	34	tax	tax	NOUN
ftr-437	962	35	shelter	shelter	NOUN
ftr-437	962	36	arrangements	arrangement	NOUN
ftr-437	962	37	.	.	PUNCT
ftr-437	963	1	more	more	ADV
ftr-437	963	2	importantly	importantly	ADV
ftr-437	963	3	,	,	PUNCT
ftr-437	963	4	it	it	PRON
ftr-437	963	5	highlights	highlight	VERB
ftr-437	963	6	how	how	SCONJ
ftr-437	963	7	a	a	DET
ftr-437	963	8	clear	clear	ADJ
ftr-437	963	9	failure	failure	NOUN
ftr-437	963	10	of	of	ADP
ftr-437	963	11	such	such	DET
ftr-437	963	12	an	an	DET
ftr-437	963	13	arrangement	arrangement	NOUN
ftr-437	963	14	violates	violate	VERB
ftr-437	963	15	the	the	DET
ftr-437	963	16	realistic	realistic	ADJ
ftr-437	963	17	possibility	possibility	NOUN
ftr-437	963	18	standard	standard	NOUN
ftr-437	963	19	,	,	PUNCT
ftr-437	963	20	i.e.	i.e.	X
ftr-437	963	21	,	,	PUNCT
ftr-437	963	22	the	the	DET
ftr-437	963	23	one	one	NUM
ftr-437	963	24	in	in	ADP
ftr-437	963	25	three	three	NUM
ftr-437	963	26	likelihood	likelihood	NOUN
ftr-437	963	27	of	of	ADP
ftr-437	963	28	success	success	NOUN
ftr-437	963	29	.	.	PUNCT
ftr-437	964	1	c.	c.	PROPN
ftr-437	964	2	corporate	corporate	PROPN
ftr-437	964	3	owned	own	VERB
ftr-437	964	4	life	life	NOUN
ftr-437	964	5	insurance	insurance	NOUN
ftr-437	964	6	yet	yet	ADV
ftr-437	964	7	another	another	DET
ftr-437	964	8	dismal	dismal	ADJ
ftr-437	964	9	attempt	attempt	NOUN
ftr-437	964	10	at	at	ADP
ftr-437	964	11	generating	generate	VERB
ftr-437	964	12	tax	tax	NOUN
ftr-437	964	13	deductions	deduction	NOUN
ftr-437	964	14	to	to	PART
ftr-437	964	15	offset	offset	VERB
ftr-437	964	16	taxable	taxable	ADJ
ftr-437	964	17	income	income	NOUN
ftr-437	964	18	is	be	AUX
ftr-437	964	19	the	the	DET
ftr-437	964	20	case	case	NOUN
ftr-437	964	21	of	of	ADP
ftr-437	964	22	winn	winn	PROPN
ftr-437	964	23	-	-	PUNCT
ftr-437	964	24	dixie	dixie	PROPN
ftr-437	964	25	stores	stores	PROPN
ftr-437	964	26	,	,	PUNCT
ftr-437	964	27	inc	inc	PROPN
ftr-437	964	28	.	.	PROPN
ftr-437	965	1	v.	v.	PROPN
ftr-437	965	2	commissioner.266	commissioner.266	VERB
ftr-437	965	3	where	where	SCONJ
ftr-437	965	4	a	a	DET
ftr-437	965	5	898	898	NUM
ftr-437	965	6	florida	florida	PROPN
ftr-437	965	7	tax	tax	NOUN
ftr-437	965	8	review	review	NOUN
ftr-437	965	9	[	[	X
ftr-437	965	10	vol.5:10	vol.5:10	NOUN
ftr-437	965	11	267	267	NUM
ftr-437	965	12	.	.	PUNCT
ftr-437	966	1	the	the	DET
ftr-437	966	2	term	term	NOUN
ftr-437	966	3	janitors	janitor	NOUN
ftr-437	966	4	insurance	insurance	NOUN
ftr-437	966	5	as	as	ADP
ftr-437	966	6	a	a	DET
ftr-437	966	7	substitute	substitute	NOUN
ftr-437	966	8	for	for	ADP
ftr-437	966	9	coli	coli	NOUN
ftr-437	966	10	means	mean	VERB
ftr-437	966	11	that	that	SCONJ
ftr-437	966	12	the	the	DET
ftr-437	966	13	employer	employer	NOUN
ftr-437	966	14	takes	take	VERB
ftr-437	966	15	out	out	ADP
ftr-437	966	16	life	life	NOUN
ftr-437	966	17	insurance	insurance	NOUN
ftr-437	966	18	on	on	ADP
ftr-437	966	19	its	its	PRON
ftr-437	966	20	workers	worker	NOUN
ftr-437	966	21	with	with	ADP
ftr-437	966	22	itself	itself	PRON
ftr-437	966	23	as	as	ADP
ftr-437	966	24	beneficiary	beneficiary	NOUN
ftr-437	966	25	and	and	CCONJ
ftr-437	966	26	typically	typically	ADV
ftr-437	966	27	remains	remain	VERB
ftr-437	966	28	in	in	ADP
ftr-437	966	29	force	force	NOUN
ftr-437	966	30	even	even	ADV
ftr-437	966	31	when	when	SCONJ
ftr-437	966	32	workers	worker	NOUN
ftr-437	966	33	quit	quit	VERB
ftr-437	966	34	,	,	PUNCT
ftr-437	966	35	retire	retire	VERB
ftr-437	966	36	or	or	CCONJ
ftr-437	966	37	get	get	AUX
ftr-437	966	38	fired	fire	VERB
ftr-437	966	39	.	.	PUNCT
ftr-437	967	1	see	see	VERB
ftr-437	967	2	,	,	PUNCT
ftr-437	967	3	e.g.	e.g.	ADV
ftr-437	967	4	,	,	PUNCT
ftr-437	967	5	ellen	ellen	PROPN
ftr-437	967	6	e.	e.	PROPN
ftr-437	967	7	schultz	schultz	PROPN
ftr-437	967	8	&	&	CCONJ
ftr-437	967	9	theo	theo	PROPN
ftr-437	967	10	francis	francis	PROPN
ftr-437	967	11	,	,	PUNCT
ftr-437	967	12	why	why	SCONJ
ftr-437	967	13	are	be	AUX
ftr-437	967	14	workers	worker	NOUN
ftr-437	967	15	in	in	ADP
ftr-437	967	16	dark	dark	ADJ
ftr-437	967	17	?	?	PUNCT
ftr-437	968	1	wall	wall	PROPN
ftr-437	968	2	st	st	PROPN
ftr-437	968	3	.	.	PROPN
ftr-437	968	4	j.	j.	PROPN
ftr-437	968	5	,	,	PUNCT
ftr-437	968	6	april	april	PROPN
ftr-437	968	7	24	24	NUM
ftr-437	968	8	,	,	PUNCT
ftr-437	968	9	2002	2002	NUM
ftr-437	968	10	,	,	PUNCT
ftr-437	968	11	at	at	ADP
ftr-437	968	12	c1	c1	PROPN
ftr-437	968	13	.	.	PUNCT
ftr-437	969	1	268	268	NUM
ftr-437	969	2	.	.	PUNCT
ftr-437	970	1	winn	winn	PROPN
ftr-437	970	2	-	-	PUNCT
ftr-437	970	3	dixie	dixie	PROPN
ftr-437	970	4	,	,	PUNCT
ftr-437	970	5	254	254	NUM
ftr-437	970	6	f.3d	f.3d	NUM
ftr-437	970	7	at	at	ADP
ftr-437	970	8	1315	1315	NUM
ftr-437	970	9	.	.	PUNCT
ftr-437	971	1	269	269	NUM
ftr-437	971	2	.	.	PUNCT
ftr-437	972	1	i	i	PRON
ftr-437	972	2	d.	d.	PROPN
ftr-437	972	3	at	at	ADP
ftr-437	972	4	1314	1314	NUM
ftr-437	972	5	-	-	SYM
ftr-437	972	6	1315	1315	NUM
ftr-437	972	7	.	.	PUNCT
ftr-437	973	1	270	270	NUM
ftr-437	973	2	.	.	PUNCT
ftr-437	973	3	see	see	VERB
ftr-437	973	4	113	113	NUM
ftr-437	973	5	t.c	t.c	PROPN
ftr-437	973	6	.	.	PROPN
ftr-437	973	7	254	254	NUM
ftr-437	973	8	(	(	PUNCT
ftr-437	973	9	1999	1999	NUM
ftr-437	973	10	)	)	PUNCT
ftr-437	973	11	.	.	PUNCT
ftr-437	974	1	271	271	NUM
ftr-437	974	2	.	.	PUNCT
ftr-437	975	1	the	the	DET
ftr-437	975	2	life	life	NOUN
ftr-437	975	3	insurance	insurance	NOUN
ftr-437	975	4	contracts	contract	NOUN
ftr-437	975	5	used	use	VERB
ftr-437	975	6	in	in	ADP
ftr-437	975	7	coli	coli	NOUN
ftr-437	975	8	tax	tax	NOUN
ftr-437	975	9	arbitrage	arbitrage	NOUN
ftr-437	975	10	shelters	shelter	NOUN
ftr-437	975	11	are	be	AUX
ftr-437	975	12	known	know	VERB
ftr-437	975	13	as	as	ADP
ftr-437	975	14	whole	whole	ADJ
ftr-437	975	15	life	life	NOUN
ftr-437	975	16	contracts	contract	NOUN
ftr-437	975	17	,	,	PUNCT
ftr-437	975	18	i.e.	i.e.	X
ftr-437	975	19	,	,	PUNCT
ftr-437	975	20	a	a	DET
ftr-437	975	21	form	form	NOUN
ftr-437	975	22	of	of	ADP
ftr-437	975	23	life	life	NOUN
ftr-437	975	24	insurance	insurance	NOUN
ftr-437	975	25	coverage	coverage	NOUN
ftr-437	975	26	whereby	whereby	SCONJ
ftr-437	975	27	premiums	premium	NOUN
ftr-437	975	28	pay	pay	VERB
ftr-437	975	29	for	for	ADP
ftr-437	975	30	term	term	NOUN
ftr-437	975	31	(	(	PUNCT
ftr-437	975	32	pure	pure	ADJ
ftr-437	975	33	life	life	NOUN
ftr-437	975	34	insurance	insurance	NOUN
ftr-437	975	35	)	)	PUNCT
ftr-437	975	36	protection	protection	NOUN
ftr-437	975	37	in	in	ADP
ftr-437	975	38	the	the	DET
ftr-437	975	39	early	early	ADJ
ftr-437	975	40	years	year	NOUN
ftr-437	975	41	,	,	PUNCT
ftr-437	975	42	with	with	ADP
ftr-437	975	43	the	the	DET
ftr-437	975	44	balance	balance	NOUN
ftr-437	975	45	paid	pay	VERB
ftr-437	975	46	into	into	ADP
ftr-437	975	47	cash	cash	NOUN
ftr-437	975	48	reserves	reserve	NOUN
ftr-437	975	49	(	(	PUNCT
ftr-437	975	50	against	against	ADP
ftr-437	975	51	which	which	PRON
ftr-437	975	52	the	the	DET
ftr-437	975	53	owner	owner	NOUN
ftr-437	975	54	can	can	AUX
ftr-437	975	55	borrow	borrow	VERB
ftr-437	975	56	)	)	PUNCT
ftr-437	975	57	that	that	PRON
ftr-437	975	58	rises	rise	VERB
ftr-437	975	59	in	in	ADP
ftr-437	975	60	value	value	NOUN
ftr-437	975	61	over	over	ADP
ftr-437	975	62	the	the	DET
ftr-437	975	63	life	life	NOUN
ftr-437	975	64	of	of	ADP
ftr-437	975	65	the	the	DET
ftr-437	975	66	contract	contract	NOUN
ftr-437	975	67	.	.	PUNCT
ftr-437	976	1	in	in	ADP
ftr-437	976	2	contrast	contrast	NOUN
ftr-437	976	3	,	,	PUNCT
ftr-437	976	4	group	group	NOUN
ftr-437	976	5	term	term	NOUN
ftr-437	976	6	life	life	NOUN
ftr-437	976	7	insurance	insurance	NOUN
ftr-437	976	8	contracts	contract	NOUN
ftr-437	976	9	cover	cover	VERB
ftr-437	976	10	a	a	DET
ftr-437	976	11	particular	particular	ADJ
ftr-437	976	12	number	number	NOUN
ftr-437	976	13	of	of	ADP
ftr-437	976	14	years	year	NOUN
ftr-437	976	15	with	with	ADP
ftr-437	976	16	no	no	DET
ftr-437	976	17	cash	cash	NOUN
ftr-437	976	18	surrender	surrender	NOUN
ftr-437	976	19	value	value	NOUN
ftr-437	976	20	and	and	CCONJ
ftr-437	976	21	would	would	AUX
ftr-437	976	22	be	be	AUX
ftr-437	976	23	inappropriate	inappropriate	ADJ
ftr-437	976	24	for	for	ADP
ftr-437	976	25	a	a	DET
ftr-437	976	26	coli	coli	NOUN
ftr-437	976	27	program	program	NOUN
ftr-437	976	28	.	.	PUNCT
ftr-437	977	1	see	see	VERB
ftr-437	977	2	richard	richard	PROPN
ftr-437	977	3	a.	a.	PROPN
ftr-437	977	4	westin	westin	PROPN
ftr-437	977	5	,	,	PUNCT
ftr-437	977	6	wg&l	wg&l	PROPN
ftr-437	977	7	tax	tax	NOUN
ftr-437	977	8	dictionary	dictionary	NOUN
ftr-437	977	9	at	at	ADP
ftr-437	977	10	789	789	NUM
ftr-437	977	11	,	,	PUNCT
ftr-437	977	12	845	845	NUM
ftr-437	977	13	(	(	PUNCT
ftr-437	977	14	warner	warner	PROPN
ftr-437	977	15	,	,	PUNCT
ftr-437	977	16	gorham	gorham	PROPN
ftr-437	977	17	&	&	CCONJ
ftr-437	977	18	lamont	lamont	PROPN
ftr-437	977	19	2000	2000	NUM
ftr-437	977	20	)	)	PUNCT
ftr-437	977	21	.	.	PUNCT
ftr-437	978	1	burgeoning	burgeon	VERB
ftr-437	978	2	type	type	NOUN
ftr-437	978	3	of	of	ADP
ftr-437	978	4	tax	tax	NOUN
ftr-437	978	5	shelter	shelter	NOUN
ftr-437	978	6	known	know	VERB
ftr-437	978	7	as	as	ADP
ftr-437	978	8	company	company	NOUN
ftr-437	978	9	or	or	CCONJ
ftr-437	978	10	corporate	corporate	ADJ
ftr-437	978	11	owned	own	VERB
ftr-437	978	12	life	life	NOUN
ftr-437	978	13	insurance	insurance	NOUN
ftr-437	978	14	(	(	PUNCT
ftr-437	978	15	coli	coli	NOUN
ftr-437	978	16	)	)	PUNCT
ftr-437	978	17	or	or	CCONJ
ftr-437	978	18	“	"	PUNCT
ftr-437	978	19	janitor	janitor	NOUN
ftr-437	978	20	’s	’s	PART
ftr-437	978	21	insurance”267	insurance”267	NOUN
ftr-437	978	22	was	be	AUX
ftr-437	978	23	employed.268	employed.268	NOUN
ftr-437	978	24	this	this	DET
ftr-437	978	25	coli	coli	NOUN
ftr-437	978	26	shelter	shelter	NOUN
ftr-437	978	27	was	be	AUX
ftr-437	978	28	summarized	summarize	VERB
ftr-437	978	29	by	by	ADP
ftr-437	978	30	the	the	DET
ftr-437	978	31	eleventh	eleventh	ADJ
ftr-437	978	32	circuit	circuit	NOUN
ftr-437	978	33	court	court	NOUN
ftr-437	978	34	as	as	SCONJ
ftr-437	978	35	follows	follow	VERB
ftr-437	978	36	:	:	PUNCT
ftr-437	978	37	in	in	ADP
ftr-437	978	38	1993	1993	NUM
ftr-437	978	39	,	,	PUNCT
ftr-437	978	40	winn	winn	PROPN
ftr-437	978	41	-	-	PUNCT
ftr-437	978	42	dixie	dixie	PROPN
ftr-437	978	43	embarked	embark	VERB
ftr-437	978	44	on	on	ADP
ftr-437	978	45	a	a	DET
ftr-437	978	46	broad	broad	ADV
ftr-437	978	47	-	-	PUNCT
ftr-437	978	48	based	base	VERB
ftr-437	978	49	companyowned	companyowne	VERB
ftr-437	978	50	life	life	NOUN
ftr-437	978	51	-	-	PUNCT
ftr-437	978	52	insurance	insurance	NOUN
ftr-437	978	53	(	(	PUNCT
ftr-437	978	54	coli	coli	NOUN
ftr-437	978	55	)	)	PUNCT
ftr-437	978	56	program	program	NOUN
ftr-437	978	57	whose	whose	DET
ftr-437	978	58	sole	sole	ADJ
ftr-437	978	59	purpose	purpose	NOUN
ftr-437	978	60	,	,	PUNCT
ftr-437	978	61	as	as	SCONJ
ftr-437	978	62	shown	show	VERB
ftr-437	978	63	by	by	ADP
ftr-437	978	64	contemporary	contemporary	ADJ
ftr-437	978	65	memoranda	memoranda	NOUN
ftr-437	978	66	,	,	PUNCT
ftr-437	978	67	was	be	AUX
ftr-437	978	68	to	to	PART
ftr-437	978	69	satisfy	satisfy	VERB
ftr-437	978	70	winndixie	winndixie	PROPN
ftr-437	978	71	’s	’s	PART
ftr-437	978	72	“	"	PUNCT
ftr-437	978	73	appetite	appetite	NOUN
ftr-437	978	74	”	"	PUNCT
ftr-437	978	75	for	for	ADP
ftr-437	978	76	interest	interest	NOUN
ftr-437	978	77	deductions	deduction	NOUN
ftr-437	978	78	.	.	PUNCT
ftr-437	979	1	under	under	ADP
ftr-437	979	2	the	the	DET
ftr-437	979	3	program	program	NOUN
ftr-437	979	4	,	,	PUNCT
ftr-437	979	5	winn	winn	PROPN
ftr-437	979	6	-	-	PUNCT
ftr-437	979	7	dixie	dixie	PROPN
ftr-437	979	8	purchased	purchase	VERB
ftr-437	979	9	whole	whole	ADJ
ftr-437	979	10	life	life	NOUN
ftr-437	979	11	insurance	insurance	NOUN
ftr-437	979	12	policies	policy	NOUN
ftr-437	979	13	on	on	ADP
ftr-437	979	14	almost	almost	ADV
ftr-437	979	15	all	all	PRON
ftr-437	979	16	of	of	ADP
ftr-437	979	17	its	its	PRON
ftr-437	979	18	full	full	ADJ
ftr-437	979	19	-	-	PUNCT
ftr-437	979	20	time	time	NOUN
ftr-437	979	21	employees	employee	NOUN
ftr-437	979	22	,	,	PUNCT
ftr-437	979	23	who	who	PRON
ftr-437	979	24	numbered	number	VERB
ftr-437	979	25	in	in	ADP
ftr-437	979	26	the	the	DET
ftr-437	979	27	tens	ten	NOUN
ftr-437	979	28	of	of	ADP
ftr-437	979	29	thousands	thousand	NOUN
ftr-437	979	30	.	.	PUNCT
ftr-437	980	1	winn	winn	PROPN
ftr-437	980	2	-	-	PUNCT
ftr-437	980	3	dixie	dixie	PROPN
ftr-437	980	4	was	be	AUX
ftr-437	980	5	the	the	DET
ftr-437	980	6	sole	sole	ADJ
ftr-437	980	7	beneficiary	beneficiary	NOUN
ftr-437	980	8	of	of	ADP
ftr-437	980	9	the	the	DET
ftr-437	980	10	policies	policy	NOUN
ftr-437	980	11	.	.	PUNCT
ftr-437	981	1	winn	winn	PROPN
ftr-437	981	2	-	-	PUNCT
ftr-437	981	3	dixie	dixie	PROPN
ftr-437	981	4	would	would	AUX
ftr-437	981	5	borrow	borrow	VERB
ftr-437	981	6	against	against	ADP
ftr-437	981	7	those	those	DET
ftr-437	981	8	policies	policy	NOUN
ftr-437	981	9	’	'	PUNCT
ftr-437	981	10	account	account	NOUN
ftr-437	981	11	value	value	NOUN
ftr-437	981	12	at	at	ADP
ftr-437	981	13	an	an	DET
ftr-437	981	14	interest	interest	NOUN
ftr-437	981	15	rate	rate	NOUN
ftr-437	981	16	of	of	ADP
ftr-437	981	17	over	over	ADP
ftr-437	981	18	11	11	NUM
ftr-437	981	19	%	%	NOUN
ftr-437	981	20	.	.	PUNCT
ftr-437	982	1	the	the	DET
ftr-437	982	2	high	high	ADJ
ftr-437	982	3	interest	interest	NOUN
ftr-437	982	4	and	and	CCONJ
ftr-437	982	5	the	the	DET
ftr-437	982	6	administrative	administrative	ADJ
ftr-437	982	7	fees	fee	NOUN
ftr-437	982	8	that	that	PRON
ftr-437	982	9	came	come	VERB
ftr-437	982	10	with	with	ADP
ftr-437	982	11	the	the	DET
ftr-437	982	12	program	program	NOUN
ftr-437	982	13	outweighed	outweigh	VERB
ftr-437	982	14	the	the	DET
ftr-437	982	15	net	net	ADJ
ftr-437	982	16	cash	cash	NOUN
ftr-437	982	17	surrender	surrender	NOUN
ftr-437	982	18	value	value	NOUN
ftr-437	982	19	and	and	CCONJ
ftr-437	982	20	benefits	benefit	NOUN
ftr-437	982	21	paid	pay	VERB
ftr-437	982	22	on	on	ADP
ftr-437	982	23	the	the	DET
ftr-437	982	24	policies	policy	NOUN
ftr-437	982	25	,	,	PUNCT
ftr-437	982	26	with	with	ADP
ftr-437	982	27	the	the	DET
ftr-437	982	28	result	result	NOUN
ftr-437	982	29	that	that	SCONJ
ftr-437	982	30	in	in	ADP
ftr-437	982	31	pre	pre	ADJ
ftr-437	982	32	-	-	ADJ
ftr-437	982	33	tax	tax	ADJ
ftr-437	982	34	terms	term	NOUN
ftr-437	982	35	winn	winn	PROPN
ftr-437	982	36	-	-	PUNCT
ftr-437	982	37	dixie	dixie	PROPN
ftr-437	982	38	lost	lose	VERB
ftr-437	982	39	money	money	NOUN
ftr-437	982	40	on	on	ADP
ftr-437	982	41	the	the	DET
ftr-437	982	42	program	program	NOUN
ftr-437	982	43	.	.	PUNCT
ftr-437	983	1	the	the	DET
ftr-437	983	2	deductibility	deductibility	NOUN
ftr-437	983	3	of	of	ADP
ftr-437	983	4	the	the	DET
ftr-437	983	5	interest	interest	NOUN
ftr-437	983	6	and	and	CCONJ
ftr-437	983	7	fees	fee	VERB
ftr-437	983	8	post	post	ADJ
ftr-437	983	9	-	-	NOUN
ftr-437	983	10	tax	tax	ADJ
ftr-437	983	11	,	,	PUNCT
ftr-437	983	12	however	however	ADV
ftr-437	983	13	,	,	PUNCT
ftr-437	983	14	yielded	yield	VERB
ftr-437	983	15	a	a	DET
ftr-437	983	16	benefit	benefit	NOUN
ftr-437	983	17	projected	project	VERB
ftr-437	983	18	to	to	PART
ftr-437	983	19	reach	reach	VERB
ftr-437	983	20	into	into	ADP
ftr-437	983	21	the	the	DET
ftr-437	983	22	billions	billion	NOUN
ftr-437	983	23	of	of	ADP
ftr-437	983	24	dollars	dollar	NOUN
ftr-437	983	25	over	over	ADP
ftr-437	983	26	60	60	NUM
ftr-437	983	27	years.269	years.269	PRON
ftr-437	983	28	the	the	DET
ftr-437	983	29	commissioner	commissioner	NOUN
ftr-437	983	30	determined	determine	VERB
ftr-437	983	31	a	a	DET
ftr-437	983	32	deficiency	deficiency	NOUN
ftr-437	983	33	attributable	attributable	ADJ
ftr-437	983	34	to	to	ADP
ftr-437	983	35	taxpayer	taxpayer	PROPN
ftr-437	983	36	’s	’s	PART
ftr-437	983	37	1993	1993	NUM
ftr-437	983	38	interest	interest	NOUN
ftr-437	983	39	and	and	CCONJ
ftr-437	983	40	fee	fee	NOUN
ftr-437	983	41	deductions	deduction	NOUN
ftr-437	983	42	.	.	PUNCT
ftr-437	984	1	the	the	DET
ftr-437	984	2	tax	tax	NOUN
ftr-437	984	3	court	court	NOUN
ftr-437	984	4	rejected	reject	VERB
ftr-437	984	5	petitioner	petitioner	NOUN
ftr-437	984	6	’s	’s	PART
ftr-437	984	7	contention	contention	NOUN
ftr-437	984	8	that	that	SCONJ
ftr-437	984	9	the	the	DET
ftr-437	984	10	coli	coli	NOUN
ftr-437	984	11	shelter	shelter	NOUN
ftr-437	984	12	had	have	AUX
ftr-437	984	13	a	a	DET
ftr-437	984	14	valid	valid	ADJ
ftr-437	984	15	business	business	NOUN
ftr-437	984	16	purpose.270	purpose.270	PROPN
ftr-437	984	17	it	it	PRON
ftr-437	984	18	found	find	VERB
ftr-437	984	19	that	that	SCONJ
ftr-437	984	20	these	these	PRON
ftr-437	984	21	were	be	AUX
ftr-437	984	22	mere	mere	ADJ
ftr-437	984	23	sham	sham	ADJ
ftr-437	984	24	loans	loan	NOUN
ftr-437	984	25	and	and	CCONJ
ftr-437	984	26	that	that	SCONJ
ftr-437	984	27	any	any	DET
ftr-437	984	28	deductions	deduction	NOUN
ftr-437	984	29	were	be	AUX
ftr-437	984	30	expressly	expressly	ADV
ftr-437	984	31	disallowed	disallow	VERB
ftr-437	984	32	.	.	PUNCT
ftr-437	985	1	on	on	ADP
ftr-437	985	2	appeal	appeal	NOUN
ftr-437	985	3	,	,	PUNCT
ftr-437	985	4	petitioner	petitioner	NOUN
ftr-437	985	5	argued	argue	VERB
ftr-437	985	6	that	that	SCONJ
ftr-437	985	7	congress	congress	PROPN
ftr-437	985	8	expressly	expressly	ADV
ftr-437	985	9	authorized	authorize	VERB
ftr-437	985	10	the	the	DET
ftr-437	985	11	deduction	deduction	NOUN
ftr-437	985	12	of	of	ADP
ftr-437	985	13	interest	interest	NOUN
ftr-437	985	14	and	and	CCONJ
ftr-437	985	15	fees	fee	NOUN
ftr-437	985	16	on	on	ADP
ftr-437	985	17	borrowings	borrowing	NOUN
ftr-437	985	18	against	against	ADP
ftr-437	985	19	whole	whole	ADJ
ftr-437	985	20	life271	life271	PROPN
ftr-437	985	21	insurance	insurance	NOUN
ftr-437	985	22	2002	2002	NUM
ftr-437	985	23	]	]	PUNCT
ftr-437	985	24	watchdogs	watchdog	NOUN
ftr-437	985	25	that	that	PRON
ftr-437	985	26	failed	fail	VERB
ftr-437	985	27	to	to	PART
ftr-437	985	28	bark	bark	VERB
ftr-437	985	29	899	899	NUM
ftr-437	985	30	272	272	NUM
ftr-437	985	31	.	.	PUNCT
ftr-437	986	1	generally	generally	ADV
ftr-437	986	2	the	the	DET
ftr-437	986	3	benefits	benefit	NOUN
ftr-437	986	4	afforded	afford	VERB
ftr-437	986	5	life	life	NOUN
ftr-437	986	6	insurance	insurance	NOUN
ftr-437	986	7	contracts	contract	NOUN
ftr-437	986	8	(	(	PUNCT
ftr-437	986	9	defined	define	VERB
ftr-437	986	10	at	at	ADP
ftr-437	986	11	irc	irc	PROPN
ftr-437	986	12	§	§	PROPN
ftr-437	986	13	7702	7702	NUM
ftr-437	986	14	)	)	PUNCT
ftr-437	986	15	are	be	AUX
ftr-437	986	16	untaxed	untaxed	ADJ
ftr-437	986	17	and	and	CCONJ
ftr-437	986	18	the	the	DET
ftr-437	986	19	appreciation	appreciation	NOUN
ftr-437	986	20	is	be	AUX
ftr-437	986	21	tax	tax	NOUN
ftr-437	986	22	deferred	defer	VERB
ftr-437	986	23	pursuant	pursuant	NOUN
ftr-437	986	24	to	to	ADP
ftr-437	986	25	irc	irc	VERB
ftr-437	986	26	§	§	PROPN
ftr-437	986	27	§	§	PROPN
ftr-437	986	28	101(a)(1),72(e	101(a)(1),72(e	NUM
ftr-437	986	29	)	)	PUNCT
ftr-437	986	30	,	,	PUNCT
ftr-437	986	31	respectively	respectively	ADV
ftr-437	986	32	.	.	PUNCT
ftr-437	987	1	similarly	similarly	ADV
ftr-437	987	2	,	,	PUNCT
ftr-437	987	3	interest	interest	NOUN
ftr-437	987	4	on	on	ADP
ftr-437	987	5	policy	policy	NOUN
ftr-437	987	6	loans	loan	NOUN
ftr-437	987	7	is	be	AUX
ftr-437	987	8	generally	generally	ADV
ftr-437	987	9	nondeductible	nondeductible	ADJ
ftr-437	987	10	under	under	ADP
ftr-437	987	11	irc	irc	PROPN
ftr-437	987	12	§	§	PROPN
ftr-437	987	13	163(a	163(a	PROPN
ftr-437	987	14	)	)	PUNCT
ftr-437	987	15	unless	unless	SCONJ
ftr-437	987	16	the	the	DET
ftr-437	987	17	exception	exception	NOUN
ftr-437	987	18	of	of	ADP
ftr-437	987	19	irc	irc	PROPN
ftr-437	987	20	§	§	PROPN
ftr-437	987	21	64(c)(1	64(c)(1	NUM
ftr-437	987	22	)	)	PUNCT
ftr-437	987	23	is	be	AUX
ftr-437	987	24	operative	operative	ADJ
ftr-437	987	25	.	.	PUNCT
ftr-437	988	1	273	273	NUM
ftr-437	988	2	.	.	PUNCT
ftr-437	989	1	this	this	PRON
ftr-437	989	2	is	be	AUX
ftr-437	989	3	the	the	DET
ftr-437	989	4	4	4	NUM
ftr-437	989	5	-	-	PUNCT
ftr-437	989	6	of-7	of-7	NOUN
ftr-437	989	7	year	year	NOUN
ftr-437	989	8	exception	exception	NOUN
ftr-437	989	9	set	set	VERB
ftr-437	989	10	forth	forth	ADV
ftr-437	989	11	at	at	ADP
ftr-437	989	12	irc	irc	PROPN
ftr-437	989	13	§	§	PROPN
ftr-437	989	14	264(c)(1	264(c)(1	PROPN
ftr-437	989	15	)	)	PUNCT
ftr-437	989	16	.	.	PUNCT
ftr-437	990	1	274	274	NUM
ftr-437	990	2	.	.	X
ftr-437	990	3	winn	winn	PROPN
ftr-437	990	4	-	-	PUNCT
ftr-437	990	5	dixie	dixie	PROPN
ftr-437	990	6	,	,	PUNCT
ftr-437	990	7	254	254	NUM
ftr-437	990	8	f.3d	f.3d	NUM
ftr-437	990	9	at	at	ADP
ftr-437	990	10	1315	1315	NUM
ftr-437	990	11	.	.	PUNCT
ftr-437	991	1	275	275	NUM
ftr-437	991	2	.	.	PUNCT
ftr-437	992	1	i	i	PRON
ftr-437	992	2	d.	d.	PROPN
ftr-437	992	3	276	276	NUM
ftr-437	992	4	.	.	PUNCT
ftr-437	992	5	364	364	NUM
ftr-437	992	6	u.	u.	PROPN
ftr-437	992	7	s.	s.	PROPN
ftr-437	992	8	361	361	PROPN
ftr-437	992	9	,	,	PUNCT
ftr-437	992	10	(	(	PUNCT
ftr-437	992	11	1960	1960	NUM
ftr-437	992	12	)	)	PUNCT
ftr-437	992	13	.	.	PUNCT
ftr-437	993	1	277	277	NUM
ftr-437	993	2	.	.	PUNCT
ftr-437	994	1	in	in	ADP
ftr-437	994	2	knetsch	knetsch	PROPN
ftr-437	994	3	the	the	DET
ftr-437	994	4	contract	contract	NOUN
ftr-437	994	5	was	be	AUX
ftr-437	994	6	another	another	DET
ftr-437	994	7	form	form	NOUN
ftr-437	994	8	of	of	ADP
ftr-437	994	9	insurance	insurance	NOUN
ftr-437	994	10	product	product	NOUN
ftr-437	994	11	known	know	VERB
ftr-437	994	12	as	as	ADP
ftr-437	994	13	an	an	DET
ftr-437	994	14	annuity	annuity	NOUN
ftr-437	994	15	contract	contract	NOUN
ftr-437	994	16	which	which	PRON
ftr-437	994	17	is	be	AUX
ftr-437	994	18	materially	materially	ADV
ftr-437	994	19	similar	similar	ADJ
ftr-437	994	20	to	to	ADP
ftr-437	994	21	the	the	DET
ftr-437	994	22	coli	coli	NOUN
ftr-437	994	23	product	product	NOUN
ftr-437	994	24	hereunder	hereunder	NOUN
ftr-437	994	25	.	.	PUNCT
ftr-437	995	1	id.at	id.at	VERB
ftr-437	995	2	362	362	NUM
ftr-437	995	3	-	-	SYM
ftr-437	995	4	363	363	NUM
ftr-437	995	5	.	.	PUNCT
ftr-437	996	1	278	278	NUM
ftr-437	996	2	.	.	PUNCT
ftr-437	997	1	i	i	PRON
ftr-437	997	2	d.	d.	PROPN
ftr-437	997	3	at	at	ADP
ftr-437	997	4	366	366	NUM
ftr-437	997	5	.	.	PUNCT
ftr-437	998	1	279	279	NUM
ftr-437	998	2	.	.	PUNCT
ftr-437	999	1	i	i	PRON
ftr-437	999	2	d.	d.	PROPN
ftr-437	999	3	at	at	ADP
ftr-437	999	4	367	367	NUM
ftr-437	999	5	.	.	PUNCT
ftr-437	1000	1	policies	policy	NOUN
ftr-437	1000	2	’	'	PUNCT
ftr-437	1000	3	cash	cash	NOUN
ftr-437	1000	4	value	value	NOUN
ftr-437	1000	5	pursuant	pursuant	ADJ
ftr-437	1000	6	to	to	ADP
ftr-437	1000	7	code	code	NOUN
ftr-437	1000	8	section	section	NOUN
ftr-437	1000	9	264(c)(1).272	264(c)(1).272	NUM
ftr-437	1000	10	therein	therein	ADV
ftr-437	1000	11	,	,	PUNCT
ftr-437	1000	12	the	the	DET
ftr-437	1000	13	deductibility	deductibility	NOUN
ftr-437	1000	14	of	of	ADP
ftr-437	1000	15	interest	interest	NOUN
ftr-437	1000	16	and	and	CCONJ
ftr-437	1000	17	fees	fee	NOUN
ftr-437	1000	18	on	on	ADP
ftr-437	1000	19	policy	policy	NOUN
ftr-437	1000	20	loans	loan	NOUN
ftr-437	1000	21	is	be	AUX
ftr-437	1000	22	allowable	allowable	ADJ
ftr-437	1000	23	provided	provide	VERB
ftr-437	1000	24	no	no	DET
ftr-437	1000	25	part	part	NOUN
ftr-437	1000	26	of	of	ADP
ftr-437	1000	27	the	the	DET
ftr-437	1000	28	annual	annual	ADJ
ftr-437	1000	29	premium	premium	NOUN
ftr-437	1000	30	is	be	AUX
ftr-437	1000	31	financed	finance	VERB
ftr-437	1000	32	by	by	ADP
ftr-437	1000	33	a	a	DET
ftr-437	1000	34	policy	policy	NOUN
ftr-437	1000	35	loan	loan	NOUN
ftr-437	1000	36	in	in	ADP
ftr-437	1000	37	four	four	NUM
ftr-437	1000	38	of	of	ADP
ftr-437	1000	39	the	the	DET
ftr-437	1000	40	first	first	ADJ
ftr-437	1000	41	seven	seven	NUM
ftr-437	1000	42	years.273	years.273	NOUN
ftr-437	1000	43	all	all	PRON
ftr-437	1000	44	of	of	ADP
ftr-437	1000	45	petitioner	petitioner	NOUN
ftr-437	1000	46	’s	’s	PART
ftr-437	1000	47	policy	policy	NOUN
ftr-437	1000	48	loans	loan	NOUN
ftr-437	1000	49	qualified	qualified	ADJ
ftr-437	1000	50	for	for	ADP
ftr-437	1000	51	this	this	DET
ftr-437	1000	52	exception.274	exception.274	NOUN
ftr-437	1000	53	alternatively	alternatively	ADV
ftr-437	1000	54	,	,	PUNCT
ftr-437	1000	55	petitioner	petitioner	NOUN
ftr-437	1000	56	contended	contend	VERB
ftr-437	1000	57	that	that	SCONJ
ftr-437	1000	58	the	the	DET
ftr-437	1000	59	tax	tax	NOUN
ftr-437	1000	60	court	court	NOUN
ftr-437	1000	61	misinterpreted	misinterpret	VERB
ftr-437	1000	62	the	the	DET
ftr-437	1000	63	economic	economic	ADJ
ftr-437	1000	64	substance	substance	NOUN
ftr-437	1000	65	and	and	CCONJ
ftr-437	1000	66	business	business	NOUN
ftr-437	1000	67	purpose	purpose	NOUN
ftr-437	1000	68	doctrines.275	doctrines.275	ADJ
ftr-437	1000	69	in	in	ADP
ftr-437	1000	70	rejecting	reject	VERB
ftr-437	1000	71	petitioner	petitioner	NOUN
ftr-437	1000	72	’s	’s	PART
ftr-437	1000	73	points	point	NOUN
ftr-437	1000	74	,	,	PUNCT
ftr-437	1000	75	the	the	DET
ftr-437	1000	76	eleventh	eleventh	ADJ
ftr-437	1000	77	circuit	circuit	NOUN
ftr-437	1000	78	court	court	NOUN
ftr-437	1000	79	relied	rely	VERB
ftr-437	1000	80	on	on	ADP
ftr-437	1000	81	the	the	DET
ftr-437	1000	82	u.	u.	PROPN
ftr-437	1000	83	s.	s.	PROPN
ftr-437	1000	84	supreme	supreme	PROPN
ftr-437	1000	85	court	court	PROPN
ftr-437	1000	86	case	case	NOUN
ftr-437	1000	87	of	of	ADP
ftr-437	1000	88	knetsch	knetsch	PROPN
ftr-437	1000	89	v.	v.	PROPN
ftr-437	1000	90	united	united	PROPN
ftr-437	1000	91	states.276	states.276	PROPN
ftr-437	1000	92	it	it	PRON
ftr-437	1000	93	applied	apply	VERB
ftr-437	1000	94	the	the	DET
ftr-437	1000	95	rule	rule	NOUN
ftr-437	1000	96	that	that	SCONJ
ftr-437	1000	97	where	where	SCONJ
ftr-437	1000	98	the	the	DET
ftr-437	1000	99	contract277	contract277	PROPN
ftr-437	1000	100	is	be	AUX
ftr-437	1000	101	used	use	VERB
ftr-437	1000	102	as	as	ADP
ftr-437	1000	103	a	a	DET
ftr-437	1000	104	tax	tax	NOUN
ftr-437	1000	105	shelter	shelter	NOUN
ftr-437	1000	106	with	with	ADP
ftr-437	1000	107	no	no	DET
ftr-437	1000	108	financial	financial	ADJ
ftr-437	1000	109	benefit	benefit	NOUN
ftr-437	1000	110	other	other	ADJ
ftr-437	1000	111	than	than	ADP
ftr-437	1000	112	its	its	PRON
ftr-437	1000	113	tax	tax	NOUN
ftr-437	1000	114	consequences	consequence	NOUN
ftr-437	1000	115	any	any	DET
ftr-437	1000	116	indebtedness	indebtedness	NOUN
ftr-437	1000	117	was	be	AUX
ftr-437	1000	118	not	not	PART
ftr-437	1000	119	bona	bona	ADJ
ftr-437	1000	120	fide	fide	ADJ
ftr-437	1000	121	and	and	CCONJ
ftr-437	1000	122	such	such	ADJ
ftr-437	1000	123	interest	interest	NOUN
ftr-437	1000	124	therefrom	therefrom	ADP
ftr-437	1000	125	nondeductible	nondeductible	NOUN
ftr-437	1000	126	under	under	ADP
ftr-437	1000	127	section	section	NOUN
ftr-437	1000	128	163(a).278	163(a).278	NUM
ftr-437	1000	129	knetsch	knetsch	ADV
ftr-437	1000	130	can	can	AUX
ftr-437	1000	131	apply	apply	VERB
ftr-437	1000	132	,	,	PUNCT
ftr-437	1000	133	therefore	therefore	ADV
ftr-437	1000	134	,	,	PUNCT
ftr-437	1000	135	to	to	ADP
ftr-437	1000	136	the	the	DET
ftr-437	1000	137	deduction	deduction	NOUN
ftr-437	1000	138	of	of	ADP
ftr-437	1000	139	interest	interest	NOUN
ftr-437	1000	140	under	under	ADP
ftr-437	1000	141	a	a	DET
ftr-437	1000	142	sham	sham	ADJ
ftr-437	1000	143	transaction	transaction	NOUN
ftr-437	1000	144	doctrine	doctrine	NOUN
ftr-437	1000	145	notwithstanding	notwithstanding	ADP
ftr-437	1000	146	the	the	DET
ftr-437	1000	147	application	application	NOUN
ftr-437	1000	148	of	of	ADP
ftr-437	1000	149	the	the	DET
ftr-437	1000	150	section	section	NOUN
ftr-437	1000	151	264	264	NUM
ftr-437	1000	152	exception.279	exception.279	NOUN
ftr-437	1000	153	in	in	ADP
ftr-437	1000	154	affirming	affirm	VERB
ftr-437	1000	155	the	the	DET
ftr-437	1000	156	tax	tax	NOUN
ftr-437	1000	157	court	court	NOUN
ftr-437	1000	158	,	,	PUNCT
ftr-437	1000	159	the	the	DET
ftr-437	1000	160	eleventh	eleventh	ADJ
ftr-437	1000	161	circuit	circuit	NOUN
ftr-437	1000	162	court	court	NOUN
ftr-437	1000	163	noted	note	VERB
ftr-437	1000	164	the	the	DET
ftr-437	1000	165	utter	utter	ADJ
ftr-437	1000	166	lack	lack	NOUN
ftr-437	1000	167	of	of	ADP
ftr-437	1000	168	any	any	DET
ftr-437	1000	169	business	business	NOUN
ftr-437	1000	170	purpose	purpose	NOUN
ftr-437	1000	171	or	or	CCONJ
ftr-437	1000	172	economic	economic	ADJ
ftr-437	1000	173	substance	substance	NOUN
ftr-437	1000	174	–	–	PUNCT
ftr-437	1000	175	other	other	ADJ
ftr-437	1000	176	than	than	ADP
ftr-437	1000	177	the	the	DET
ftr-437	1000	178	production	production	NOUN
ftr-437	1000	179	of	of	ADP
ftr-437	1000	180	tax	tax	NOUN
ftr-437	1000	181	benefits	benefit	NOUN
ftr-437	1000	182	:	:	PUNCT
ftr-437	1000	183	the	the	DET
ftr-437	1000	184	tax	tax	NOUN
ftr-437	1000	185	court	court	NOUN
ftr-437	1000	186	found	find	VERB
ftr-437	1000	187	,	,	PUNCT
ftr-437	1000	188	without	without	ADP
ftr-437	1000	189	challenge	challenge	NOUN
ftr-437	1000	190	here	here	ADV
ftr-437	1000	191	,	,	PUNCT
ftr-437	1000	192	that	that	SCONJ
ftr-437	1000	193	the	the	DET
ftr-437	1000	194	program	program	NOUN
ftr-437	1000	195	could	could	AUX
ftr-437	1000	196	never	never	ADV
ftr-437	1000	197	generate	generate	VERB
ftr-437	1000	198	a	a	DET
ftr-437	1000	199	pretax	pretax	ADJ
ftr-437	1000	200	profit	profit	NOUN
ftr-437	1000	201	.	.	PUNCT
ftr-437	1001	1	that	that	PRON
ftr-437	1001	2	was	be	AUX
ftr-437	1001	3	what	what	PRON
ftr-437	1001	4	winn	winn	PROPN
ftr-437	1001	5	-	-	PUNCT
ftr-437	1001	6	dixie	dixie	PROPN
ftr-437	1001	7	thought	think	VERB
ftr-437	1001	8	as	as	SCONJ
ftr-437	1001	9	it	it	PRON
ftr-437	1001	10	set	set	VERB
ftr-437	1001	11	up	up	ADP
ftr-437	1001	12	the	the	DET
ftr-437	1001	13	program	program	NOUN
ftr-437	1001	14	,	,	PUNCT
ftr-437	1001	15	and	and	CCONJ
ftr-437	1001	16	it	it	PRON
ftr-437	1001	17	is	be	AUX
ftr-437	1001	18	the	the	DET
ftr-437	1001	19	most	most	ADV
ftr-437	1001	20	plausible	plausible	ADJ
ftr-437	1001	21	explanation	explanation	NOUN
ftr-437	1001	22	for	for	ADP
ftr-437	1001	23	winn	winn	PROPN
ftr-437	1001	24	-	-	PUNCT
ftr-437	1001	25	dixie	dixie	PROPN
ftr-437	1001	26	’s	’s	PART
ftr-437	1001	27	withdrawal	withdrawal	NOUN
ftr-437	1001	28	after	after	SCONJ
ftr-437	1001	29	the	the	DET
ftr-437	1001	30	1996	1996	NUM
ftr-437	1001	31	changes	change	NOUN
ftr-437	1001	32	to	to	ADP
ftr-437	1001	33	the	the	DET
ftr-437	1001	34	tax	tax	NOUN
ftr-437	1001	35	law	law	NOUN
ftr-437	1001	36	threatened	threaten	VERB
ftr-437	1001	37	the	the	DET
ftr-437	1001	38	tax	tax	NOUN
ftr-437	1001	39	benefits	benefit	NOUN
ftr-437	1001	40	winn	winn	PROPN
ftr-437	1001	41	-	-	PUNCT
ftr-437	1001	42	dixie	dixie	PROPN
ftr-437	1001	43	was	be	AUX
ftr-437	1001	44	receiving	receive	VERB
ftr-437	1001	45	.	.	PUNCT
ftr-437	1002	1	no	no	DET
ftr-437	1002	2	finding	finding	NOUN
ftr-437	1002	3	of	of	ADP
ftr-437	1002	4	the	the	DET
ftr-437	1002	5	tax	tax	NOUN
ftr-437	1002	6	court	court	NOUN
ftr-437	1002	7	suggests	suggest	VERB
ftr-437	1002	8	,	,	PUNCT
ftr-437	1002	9	furthermore	furthermore	ADV
ftr-437	1002	10	,	,	PUNCT
ftr-437	1002	11	that	that	SCONJ
ftr-437	1002	12	the	the	DET
ftr-437	1002	13	broad	broad	ADV
ftr-437	1002	14	-	-	PUNCT
ftr-437	1002	15	based	base	VERB
ftr-437	1002	16	coli	coli	NOUN
ftr-437	1002	17	program	program	NOUN
ftr-437	1002	18	answered	answer	VERB
ftr-437	1002	19	any	any	DET
ftr-437	1002	20	business	business	NOUN
ftr-437	1002	21	need	need	NOUN
ftr-437	1002	22	of	of	ADP
ftr-437	1002	23	winn	winn	PROPN
ftr-437	1002	24	-	-	PUNCT
ftr-437	1002	25	dixie	dixie	PROPN
ftr-437	1002	26	,	,	PUNCT
ftr-437	1002	27	such	such	ADJ
ftr-437	1002	28	as	as	ADP
ftr-437	1002	29	identifying	identify	VERB
ftr-437	1002	30	it	it	PRON
ftr-437	1002	31	for	for	ADP
ftr-437	1002	32	loss	loss	NOUN
ftr-437	1002	33	of	of	ADP
ftr-437	1002	34	key	key	ADJ
ftr-437	1002	35	employees	employee	NOUN
ftr-437	1002	36	.	.	PUNCT
ftr-437	1003	1	nor	nor	CCONJ
ftr-437	1003	2	could	could	AUX
ftr-437	1003	3	it	it	PRON
ftr-437	1003	4	have	have	AUX
ftr-437	1003	5	been	be	AUX
ftr-437	1003	6	conceived	conceive	VERB
ftr-437	1003	7	as	as	ADP
ftr-437	1003	8	an	an	DET
ftr-437	1003	9	employee	employee	NOUN
ftr-437	1003	10	benefit	benefit	NOUN
ftr-437	1003	11	,	,	PUNCT
ftr-437	1003	12	because	because	SCONJ
ftr-437	1003	13	winn	winn	PROPN
ftr-437	1003	14	-	-	PUNCT
ftr-437	1003	15	dixie	dixie	PROPN
ftr-437	1003	16	was	be	AUX
ftr-437	1003	17	the	the	DET
ftr-437	1003	18	beneficiary	beneficiary	NOUN
ftr-437	1003	19	of	of	ADP
ftr-437	1003	20	the	the	DET
ftr-437	1003	21	policies	policy	NOUN
ftr-437	1003	22	.	.	PUNCT
ftr-437	1004	1	under	under	ADP
ftr-437	1004	2	kirchman	kirchman	NOUN
ftr-437	1004	3	,	,	PUNCT
ftr-437	1004	4	therefore	therefore	ADV
ftr-437	1004	5	,	,	PUNCT
ftr-437	1004	6	the	the	DET
ftr-437	1004	7	broad	broad	ADV
ftr-437	1004	8	-	-	PUNCT
ftr-437	1004	9	based	base	VERB
ftr-437	1004	10	coli	coli	NOUN
ftr-437	1004	11	program	program	NOUN
ftr-437	1004	12	lacked	lack	VERB
ftr-437	1004	13	sufficient	sufficient	ADJ
ftr-437	1004	14	economic	economic	ADJ
ftr-437	1004	15	substance	substance	NOUN
ftr-437	1004	16	to	to	PART
ftr-437	1004	17	be	be	AUX
ftr-437	1004	18	respected	respect	VERB
ftr-437	1004	19	900	900	NUM
ftr-437	1004	20	florida	florida	PROPN
ftr-437	1004	21	tax	tax	NOUN
ftr-437	1004	22	review	review	NOUN
ftr-437	1004	23	[	[	X
ftr-437	1004	24	vol.5:10	vol.5:10	NOUN
ftr-437	1004	25	280	280	NUM
ftr-437	1004	26	.	.	PUNCT
ftr-437	1005	1	winn	winn	PROPN
ftr-437	1005	2	-	-	PUNCT
ftr-437	1005	3	dixie	dixie	PROPN
ftr-437	1005	4	,	,	PUNCT
ftr-437	1005	5	254	254	NUM
ftr-437	1005	6	f.3d	f.3d	NUM
ftr-437	1005	7	at	at	ADP
ftr-437	1005	8	1316	1316	NUM
ftr-437	1005	9	-	-	SYM
ftr-437	1005	10	1317	1317	NUM
ftr-437	1005	11	.	.	PUNCT
ftr-437	1006	1	281	281	NUM
ftr-437	1006	2	.	.	PUNCT
ftr-437	1007	1	for	for	ADP
ftr-437	1007	2	interest	interest	NOUN
ftr-437	1007	3	paid	pay	VERB
ftr-437	1007	4	or	or	CCONJ
ftr-437	1007	5	accrued	accrue	VERB
ftr-437	1007	6	after	after	ADP
ftr-437	1007	7	october	october	PROPN
ftr-437	1007	8	13	13	NUM
ftr-437	1007	9	,	,	PUNCT
ftr-437	1007	10	1995	1995	NUM
ftr-437	1007	11	,	,	PUNCT
ftr-437	1007	12	under	under	ADP
ftr-437	1007	13	coli	coli	NOUN
ftr-437	1007	14	policy	policy	NOUN
ftr-437	1007	15	loan	loan	NOUN
ftr-437	1007	16	plans	plan	NOUN
ftr-437	1007	17	,	,	PUNCT
ftr-437	1007	18	the	the	DET
ftr-437	1007	19	interest	interest	NOUN
ftr-437	1007	20	deduction	deduction	NOUN
ftr-437	1007	21	was	be	AUX
ftr-437	1007	22	repealed	repeal	VERB
ftr-437	1007	23	when	when	SCONJ
ftr-437	1007	24	the	the	DET
ftr-437	1007	25	plan	plan	NOUN
ftr-437	1007	26	covered	cover	VERB
ftr-437	1007	27	officers	officer	NOUN
ftr-437	1007	28	,	,	PUNCT
ftr-437	1007	29	employees	employee	NOUN
ftr-437	1007	30	,	,	PUNCT
ftr-437	1007	31	or	or	CCONJ
ftr-437	1007	32	financially	financially	ADV
ftr-437	1007	33	interested	interested	ADJ
ftr-437	1007	34	individuals	individual	NOUN
ftr-437	1007	35	.	.	PUNCT
ftr-437	1008	1	however	however	ADV
ftr-437	1008	2	,	,	PUNCT
ftr-437	1008	3	there	there	PRON
ftr-437	1008	4	is	be	VERB
ftr-437	1008	5	a	a	DET
ftr-437	1008	6	stated	state	VERB
ftr-437	1008	7	exception	exception	NOUN
ftr-437	1008	8	for	for	ADP
ftr-437	1008	9	debt	debt	NOUN
ftr-437	1008	10	on	on	ADP
ftr-437	1008	11	key	key	ADJ
ftr-437	1008	12	person	person	NOUN
ftr-437	1008	13	contracts	contract	VERB
ftr-437	1008	14	up	up	ADP
ftr-437	1008	15	to	to	ADP
ftr-437	1008	16	a	a	DET
ftr-437	1008	17	$	$	SYM
ftr-437	1008	18	50,000	50,000	NUM
ftr-437	1008	19	debt	debt	NOUN
ftr-437	1008	20	cap	cap	NOUN
ftr-437	1008	21	.	.	PUNCT
ftr-437	1009	1	see	see	VERB
ftr-437	1009	2	1996	1996	NUM
ftr-437	1009	3	tax	tax	NOUN
ftr-437	1009	4	legislation	legislation	NOUN
ftr-437	1009	5	:	:	PUNCT
ftr-437	1009	6	law	law	NOUN
ftr-437	1009	7	and	and	CCONJ
ftr-437	1009	8	explanation	explanation	NOUN
ftr-437	1009	9	at	at	ADP
ftr-437	1009	10	para	para	PROPN
ftr-437	1009	11	.	.	PUNCT
ftr-437	1010	1	258	258	NUM
ftr-437	1010	2	(	(	PUNCT
ftr-437	1010	3	commerce	commerce	NOUN
ftr-437	1010	4	clearing	clearing	NOUN
ftr-437	1010	5	house	house	NOUN
ftr-437	1010	6	1996	1996	NUM
ftr-437	1010	7	)	)	PUNCT
ftr-437	1010	8	.	.	PUNCT
ftr-437	1011	1	282	282	NUM
ftr-437	1011	2	.	.	PUNCT
ftr-437	1012	1	see	see	VERB
ftr-437	1012	2	,	,	PUNCT
ftr-437	1012	3	e.g.	e.g.	ADV
ftr-437	1012	4	,	,	PUNCT
ftr-437	1012	5	winn	winn	NOUN
ftr-437	1012	6	-	-	PUNCT
ftr-437	1012	7	dixie	dixie	PROPN
ftr-437	1012	8	,	,	PUNCT
ftr-437	1012	9	254	254	NUM
ftr-437	1012	10	f.3d	f.3d	NUM
ftr-437	1012	11	at	at	ADP
ftr-437	1012	12	1314	1314	NUM
ftr-437	1012	13	-	-	SYM
ftr-437	1012	14	1315	1315	NUM
ftr-437	1012	15	.	.	PUNCT
ftr-437	1013	1	283	283	NUM
ftr-437	1013	2	.	.	PUNCT
ftr-437	1014	1	in	in	ADP
ftr-437	1014	2	winn	winn	PROPN
ftr-437	1014	3	-	-	PUNCT
ftr-437	1014	4	dixie	dixie	VERB
ftr-437	1014	5	the	the	DET
ftr-437	1014	6	written	write	VERB
ftr-437	1014	7	memorandum	memorandum	NOUN
ftr-437	1014	8	,	,	PUNCT
ftr-437	1014	9	obtained	obtain	VERB
ftr-437	1014	10	upon	upon	SCONJ
ftr-437	1014	11	discovery	discovery	NOUN
ftr-437	1014	12	,	,	PUNCT
ftr-437	1014	13	belied	belie	VERB
ftr-437	1014	14	any	any	DET
ftr-437	1014	15	economic	economic	ADJ
ftr-437	1014	16	effects	effect	NOUN
ftr-437	1014	17	of	of	ADP
ftr-437	1014	18	the	the	DET
ftr-437	1014	19	coli	coli	NOUN
ftr-437	1014	20	plan	plan	NOUN
ftr-437	1014	21	.	.	PUNCT
ftr-437	1015	1	i	i	PRON
ftr-437	1015	2	d.	d.	PROPN
ftr-437	1015	3	284	284	NUM
ftr-437	1015	4	.	.	PUNCT
ftr-437	1016	1	this	this	PRON
ftr-437	1016	2	was	be	AUX
ftr-437	1016	3	the	the	DET
ftr-437	1016	4	fatal	fatal	ADJ
ftr-437	1016	5	error	error	NOUN
ftr-437	1016	6	in	in	ADP
ftr-437	1016	7	the	the	DET
ftr-437	1016	8	colgate	colgate	NOUN
ftr-437	1016	9	-	-	PUNCT
ftr-437	1016	10	palmolive	palmolive	NOUN
ftr-437	1016	11	co.	co.	NOUN
ftr-437	1016	12	shelter	shelter	NOUN
ftr-437	1016	13	amid	amid	ADP
ftr-437	1016	14	the	the	DET
ftr-437	1016	15	contingent	contingent	ADJ
ftr-437	1016	16	installment	installment	NOUN
ftr-437	1016	17	sale	sale	NOUN
ftr-437	1016	18	transaction	transaction	NOUN
ftr-437	1016	19	.	.	PUNCT
ftr-437	1017	1	acm	acm	PROPN
ftr-437	1017	2	p’ship	p’ship	PROPN
ftr-437	1017	3	v.	v.	PROPN
ftr-437	1017	4	commissioner	commissioner	PROPN
ftr-437	1017	5	,	,	PUNCT
ftr-437	1017	6	157	157	NUM
ftr-437	1017	7	f.3d	f.3d	NUM
ftr-437	1017	8	231	231	NUM
ftr-437	1017	9	(	(	PUNCT
ftr-437	1017	10	3d	3d	NUM
ftr-437	1017	11	cir	cir	NOUN
ftr-437	1017	12	.	.	PUNCT
ftr-437	1018	1	1998	1998	NUM
ftr-437	1018	2	)	)	PUNCT
ftr-437	1018	3	.	.	PUNCT
ftr-437	1019	1	285	285	NUM
ftr-437	1019	2	.	.	PUNCT
ftr-437	1020	1	tax	tax	NOUN
ftr-437	1020	2	planning	planning	NOUN
ftr-437	1020	3	that	that	PRON
ftr-437	1020	4	is	be	AUX
ftr-437	1020	5	so	so	ADV
ftr-437	1020	6	patently	patently	ADV
ftr-437	1020	7	complex	complex	ADJ
ftr-437	1020	8	fails	fail	NOUN
ftr-437	1020	9	to	to	PART
ftr-437	1020	10	mark	mark	VERB
ftr-437	1020	11	the	the	DET
ftr-437	1020	12	lack	lack	NOUN
ftr-437	1020	13	of	of	ADP
ftr-437	1020	14	business	business	NOUN
ftr-437	1020	15	purpose	purpose	NOUN
ftr-437	1020	16	and	and	CCONJ
ftr-437	1020	17	economic	economic	ADJ
ftr-437	1020	18	substance	substance	NOUN
ftr-437	1020	19	.	.	PUNCT
ftr-437	1021	1	nicole	nicole	PROPN
ftr-437	1021	2	rose	rose	PROPN
ftr-437	1021	3	corp	corp	PROPN
ftr-437	1021	4	.	.	PROPN
ftr-437	1022	1	v.	v.	PROPN
ftr-437	1022	2	commissioner	commissioner	PROPN
ftr-437	1022	3	,	,	PUNCT
ftr-437	1022	4	117	117	NUM
ftr-437	1022	5	t.c	t.c	PROPN
ftr-437	1022	6	.	.	PROPN
ftr-437	1022	7	328	328	NUM
ftr-437	1022	8	(	(	PUNCT
ftr-437	1022	9	2001	2001	NUM
ftr-437	1022	10	)	)	PUNCT
ftr-437	1022	11	.	.	PUNCT
ftr-437	1023	1	286	286	NUM
ftr-437	1023	2	.	.	PUNCT
ftr-437	1024	1	i	i	PRON
ftr-437	1024	2	d.	d.	PROPN
ftr-437	1024	3	for	for	ADP
ftr-437	1024	4	tax	tax	NOUN
ftr-437	1024	5	purposes	purpose	NOUN
ftr-437	1024	6	,	,	PUNCT
ftr-437	1024	7	and	and	CCONJ
ftr-437	1024	8	the	the	DET
ftr-437	1024	9	tax	tax	NOUN
ftr-437	1024	10	court	court	NOUN
ftr-437	1024	11	did	do	AUX
ftr-437	1024	12	not	not	PART
ftr-437	1024	13	err	err	VERB
ftr-437	1024	14	in	in	ADP
ftr-437	1024	15	so	so	ADV
ftr-437	1024	16	concluding.280	concluding.280	NOUN
ftr-437	1024	17	while	while	SCONJ
ftr-437	1024	18	coli	coli	NOUN
ftr-437	1024	19	shelters	shelter	NOUN
ftr-437	1024	20	are	be	AUX
ftr-437	1024	21	still	still	ADV
ftr-437	1024	22	used	use	VERB
ftr-437	1024	23	in	in	ADP
ftr-437	1024	24	various	various	ADJ
ftr-437	1024	25	firms	firm	NOUN
ftr-437	1024	26	despite	despite	SCONJ
ftr-437	1024	27	the	the	DET
ftr-437	1024	28	1996	1996	NUM
ftr-437	1024	29	tax	tax	NOUN
ftr-437	1024	30	law	law	NOUN
ftr-437	1025	1	changes,281	changes,281	ADP
ftr-437	1025	2	it	it	PRON
ftr-437	1025	3	is	be	AUX
ftr-437	1025	4	an	an	DET
ftr-437	1025	5	unchallenged	unchallenged	ADJ
ftr-437	1025	6	fact	fact	NOUN
ftr-437	1025	7	that	that	SCONJ
ftr-437	1025	8	the	the	DET
ftr-437	1025	9	realistic	realistic	ADJ
ftr-437	1025	10	possibility	possibility	NOUN
ftr-437	1025	11	standard	standard	NOUN
ftr-437	1025	12	of	of	ADP
ftr-437	1025	13	tax	tax	NOUN
ftr-437	1025	14	review	review	NOUN
ftr-437	1025	15	would	would	AUX
ftr-437	1025	16	be	be	AUX
ftr-437	1025	17	voided	void	VERB
ftr-437	1025	18	for	for	ADP
ftr-437	1025	19	such	such	ADJ
ftr-437	1025	20	shelters	shelter	NOUN
ftr-437	1025	21	unless	unless	SCONJ
ftr-437	1025	22	they	they	PRON
ftr-437	1025	23	are	be	AUX
ftr-437	1025	24	restructured	restructure	VERB
ftr-437	1025	25	.	.	PUNCT
ftr-437	1026	1	in	in	ADP
ftr-437	1026	2	this	this	DET
ftr-437	1026	3	regard	regard	NOUN
ftr-437	1026	4	,	,	PUNCT
ftr-437	1026	5	winn	winn	PROPN
ftr-437	1026	6	-	-	PUNCT
ftr-437	1026	7	dixie	dixie	PROPN
ftr-437	1026	8	is	be	AUX
ftr-437	1026	9	informative	informative	ADJ
ftr-437	1026	10	.	.	PUNCT
ftr-437	1027	1	thus	thus	ADV
ftr-437	1027	2	,	,	PUNCT
ftr-437	1027	3	a	a	DET
ftr-437	1027	4	coli	coli	NOUN
ftr-437	1027	5	shelter	shelter	NOUN
ftr-437	1027	6	does	do	AUX
ftr-437	1027	7	exhibit	exhibit	VERB
ftr-437	1027	8	economic	economic	ADJ
ftr-437	1027	9	substance	substance	NOUN
ftr-437	1027	10	and	and	CCONJ
ftr-437	1027	11	a	a	DET
ftr-437	1027	12	business	business	NOUN
ftr-437	1027	13	purpose	purpose	NOUN
ftr-437	1027	14	where	where	SCONJ
ftr-437	1027	15	,	,	PUNCT
ftr-437	1027	16	for	for	ADP
ftr-437	1027	17	instance	instance	NOUN
ftr-437	1027	18	,	,	PUNCT
ftr-437	1027	19	the	the	DET
ftr-437	1027	20	employer	employer	NOUN
ftr-437	1027	21	corporation	corporation	NOUN
ftr-437	1027	22	uses	use	VERB
ftr-437	1027	23	the	the	DET
ftr-437	1027	24	proceeds	proceed	NOUN
ftr-437	1027	25	to	to	PART
ftr-437	1027	26	fund	fund	VERB
ftr-437	1027	27	employee	employee	NOUN
ftr-437	1027	28	fringe	fringe	NOUN
ftr-437	1027	29	benefit	benefit	NOUN
ftr-437	1027	30	plans.282	plans.282	VERB
ftr-437	1027	31	d.	d.	PROPN
ftr-437	1027	32	pro	pro	ADJ
ftr-437	1027	33	-	-	ADJ
ftr-437	1027	34	government	government	ADJ
ftr-437	1027	35	synopsis	synopsis	NOUN
ftr-437	1027	36	a	a	DET
ftr-437	1027	37	review	review	NOUN
ftr-437	1027	38	of	of	ADP
ftr-437	1027	39	the	the	DET
ftr-437	1027	40	recent	recent	ADJ
ftr-437	1027	41	pro	pro	ADJ
ftr-437	1027	42	-	-	ADJ
ftr-437	1027	43	government	government	ADJ
ftr-437	1027	44	corporate	corporate	ADJ
ftr-437	1027	45	tax	tax	NOUN
ftr-437	1027	46	shelter	shelter	NOUN
ftr-437	1027	47	cases	case	NOUN
ftr-437	1027	48	demonstrates	demonstrate	VERB
ftr-437	1027	49	a	a	DET
ftr-437	1027	50	common	common	ADJ
ftr-437	1027	51	thread	thread	NOUN
ftr-437	1027	52	for	for	ADP
ftr-437	1027	53	the	the	DET
ftr-437	1027	54	application	application	NOUN
ftr-437	1027	55	of	of	ADP
ftr-437	1027	56	the	the	DET
ftr-437	1027	57	realistic	realistic	ADJ
ftr-437	1027	58	possibility	possibility	NOUN
ftr-437	1027	59	and	and	CCONJ
ftr-437	1027	60	more	more	ADV
ftr-437	1027	61	likely	likely	ADJ
ftr-437	1027	62	than	than	ADP
ftr-437	1027	63	not	not	PART
ftr-437	1027	64	standards	standard	NOUN
ftr-437	1027	65	.	.	PUNCT
ftr-437	1028	1	thus	thus	ADV
ftr-437	1028	2	,	,	PUNCT
ftr-437	1028	3	to	to	PART
ftr-437	1028	4	run	run	VERB
ftr-437	1028	5	the	the	DET
ftr-437	1028	6	gauntlet	gauntlet	NOUN
ftr-437	1028	7	of	of	ADP
ftr-437	1028	8	irs	irs	PROPN
ftr-437	1028	9	scrutiny	scrutiny	NOUN
ftr-437	1028	10	,	,	PUNCT
ftr-437	1028	11	the	the	DET
ftr-437	1028	12	tax	tax	NOUN
ftr-437	1028	13	advisor	advisor	NOUN
ftr-437	1028	14	should	should	AUX
ftr-437	1028	15	recognize	recognize	VERB
ftr-437	1028	16	the	the	DET
ftr-437	1028	17	following	follow	VERB
ftr-437	1028	18	traps	trap	NOUN
ftr-437	1028	19	in	in	ADP
ftr-437	1028	20	tax	tax	NOUN
ftr-437	1028	21	shelter	shelter	NOUN
ftr-437	1028	22	review	review	NOUN
ftr-437	1028	23	:	:	PUNCT
ftr-437	1028	24	•	•	NUM
ftr-437	1028	25	documentation	documentation	NOUN
ftr-437	1028	26	underlying	underlie	VERB
ftr-437	1028	27	the	the	DET
ftr-437	1028	28	transaction	transaction	NOUN
ftr-437	1028	29	fails	fail	VERB
ftr-437	1028	30	to	to	PART
ftr-437	1028	31	recognize	recognize	VERB
ftr-437	1028	32	the	the	DET
ftr-437	1028	33	economic	economic	ADJ
ftr-437	1028	34	effects	effect	NOUN
ftr-437	1028	35	and	and	CCONJ
ftr-437	1028	36	focuses	focus	VERB
ftr-437	1028	37	solely	solely	ADV
ftr-437	1028	38	on	on	ADP
ftr-437	1028	39	tax	tax	NOUN
ftr-437	1028	40	avoidance;283	avoidance;283	PROPN
ftr-437	1028	41	•	•	ADP
ftr-437	1028	42	develop	develop	VERB
ftr-437	1028	43	no	no	DET
ftr-437	1028	44	profit	profit	NOUN
ftr-437	1028	45	-	-	PUNCT
ftr-437	1028	46	making	make	VERB
ftr-437	1028	47	incentive	incentive	NOUN
ftr-437	1028	48	in	in	ADP
ftr-437	1028	49	the	the	DET
ftr-437	1028	50	tax	tax	NOUN
ftr-437	1028	51	shelter;284	shelter;284	NOUN
ftr-437	1028	52	•	•	NOUN
ftr-437	1028	53	ignore	ignore	VERB
ftr-437	1028	54	the	the	DET
ftr-437	1028	55	law	law	NOUN
ftr-437	1028	56	of	of	ADP
ftr-437	1028	57	parsimony	parsimony	NOUN
ftr-437	1028	58	in	in	ADP
ftr-437	1028	59	the	the	DET
ftr-437	1028	60	tax	tax	NOUN
ftr-437	1028	61	shelter	shelter	NOUN
ftr-437	1028	62	arrangement	arrangement	NOUN
ftr-437	1028	63	thereby	thereby	ADV
ftr-437	1028	64	emphasizing	emphasize	VERB
ftr-437	1028	65	a	a	DET
ftr-437	1028	66	transaction	transaction	NOUN
ftr-437	1028	67	’s	’s	NOUN
ftr-437	1028	68	complexity;285	complexity;285	PROPN
ftr-437	1028	69	and	and	CCONJ
ftr-437	1028	70	•	•	NUM
ftr-437	1028	71	use	use	NOUN
ftr-437	1028	72	as	as	ADV
ftr-437	1028	73	many	many	ADJ
ftr-437	1028	74	offshore	offshore	ADJ
ftr-437	1028	75	special	special	ADJ
ftr-437	1028	76	purpose	purpose	NOUN
ftr-437	1028	77	entities	entity	NOUN
ftr-437	1028	78	as	as	ADP
ftr-437	1028	79	possible	possible	ADJ
ftr-437	1028	80	ignoring	ignore	VERB
ftr-437	1028	81	their	their	PRON
ftr-437	1028	82	economic	economic	ADJ
ftr-437	1028	83	role	role	NOUN
ftr-437	1028	84	in	in	ADP
ftr-437	1028	85	the	the	DET
ftr-437	1028	86	transaction.286	transaction.286	ADJ
ftr-437	1028	87	2002	2002	NUM
ftr-437	1028	88	]	]	PUNCT
ftr-437	1028	89	watchdogs	watchdog	NOUN
ftr-437	1028	90	that	that	PRON
ftr-437	1028	91	failed	fail	VERB
ftr-437	1028	92	to	to	PART
ftr-437	1028	93	bark	bark	VERB
ftr-437	1028	94	901	901	NUM
ftr-437	1028	95	287	287	NUM
ftr-437	1028	96	.	.	PUNCT
ftr-437	1029	1	for	for	ADP
ftr-437	1029	2	a	a	DET
ftr-437	1029	3	discussion	discussion	NOUN
ftr-437	1029	4	of	of	ADP
ftr-437	1029	5	how	how	SCONJ
ftr-437	1029	6	the	the	DET
ftr-437	1029	7	world	world	NOUN
ftr-437	1029	8	community	community	NOUN
ftr-437	1029	9	views	view	VERB
ftr-437	1029	10	the	the	DET
ftr-437	1029	11	fairness	fairness	NOUN
ftr-437	1029	12	and	and	CCONJ
ftr-437	1029	13	application	application	NOUN
ftr-437	1029	14	of	of	ADP
ftr-437	1029	15	u.	u.	PROPN
ftr-437	1029	16	s.	s.	PROPN
ftr-437	1029	17	exclusion	exclusion	NOUN
ftr-437	1029	18	corporations	corporation	NOUN
ftr-437	1029	19	under	under	ADP
ftr-437	1029	20	the	the	DET
ftr-437	1029	21	new	new	ADJ
ftr-437	1029	22	tax	tax	NOUN
ftr-437	1029	23	regime	regime	NOUN
ftr-437	1029	24	for	for	ADP
ftr-437	1029	25	foreign	foreign	ADJ
ftr-437	1029	26	sales	sale	NOUN
ftr-437	1029	27	,	,	PUNCT
ftr-437	1029	28	see	see	VERB
ftr-437	1029	29	harold	harold	PROPN
ftr-437	1029	30	s.	s.	PROPN
ftr-437	1029	31	peckron	peckron	PROPN
ftr-437	1029	32	,	,	PUNCT
ftr-437	1029	33	uniform	uniform	ADJ
ftr-437	1029	34	rules	rule	NOUN
ftr-437	1029	35	of	of	ADP
ftr-437	1029	36	engagement	engagement	NOUN
ftr-437	1029	37	:	:	PUNCT
ftr-437	1029	38	the	the	DET
ftr-437	1029	39	new	new	ADJ
ftr-437	1029	40	tax	tax	NOUN
ftr-437	1029	41	regime	regime	NOUN
ftr-437	1029	42	for	for	ADP
ftr-437	1029	43	foreign	foreign	ADJ
ftr-437	1029	44	sales	sale	NOUN
ftr-437	1029	45	,	,	PUNCT
ftr-437	1029	46	25	25	NUM
ftr-437	1029	47	hastings	hasting	NOUN
ftr-437	1029	48	int’l	int’l	NUM
ftr-437	1029	49	&	&	CCONJ
ftr-437	1029	50	comp	comp	PROPN
ftr-437	1029	51	.	.	PUNCT
ftr-437	1030	1	l.	l.	PROPN
ftr-437	1030	2	rev	rev	PROPN
ftr-437	1030	3	.	.	PROPN
ftr-437	1030	4	1	1	NUM
ftr-437	1030	5	(	(	PUNCT
ftr-437	1030	6	2001	2001	NUM
ftr-437	1030	7	)	)	PUNCT
ftr-437	1030	8	.	.	PUNCT
ftr-437	1031	1	288	288	NUM
ftr-437	1031	2	.	.	PUNCT
ftr-437	1032	1	see	see	VERB
ftr-437	1032	2	adam	adam	PROPN
ftr-437	1032	3	smith	smith	PROPN
ftr-437	1032	4	,	,	PUNCT
ftr-437	1032	5	an	an	DET
ftr-437	1032	6	inquiry	inquiry	NOUN
ftr-437	1032	7	into	into	ADP
ftr-437	1032	8	the	the	DET
ftr-437	1032	9	nature	nature	NOUN
ftr-437	1032	10	and	and	CCONJ
ftr-437	1032	11	causes	cause	NOUN
ftr-437	1032	12	of	of	ADP
ftr-437	1032	13	the	the	DET
ftr-437	1032	14	wealth	wealth	NOUN
ftr-437	1032	15	of	of	ADP
ftr-437	1032	16	nations	nation	NOUN
ftr-437	1032	17	887	887	NUM
ftr-437	1032	18	-	-	SYM
ftr-437	1032	19	890	890	NUM
ftr-437	1032	20	.	.	PUNCT
ftr-437	1032	21	289	289	NUM
ftr-437	1032	22	.	.	PUNCT
ftr-437	1033	1	i	i	PRON
ftr-437	1033	2	d.	d.	PROPN
ftr-437	1033	3	once	once	ADV
ftr-437	1033	4	again	again	ADV
ftr-437	1033	5	,	,	PUNCT
ftr-437	1033	6	the	the	DET
ftr-437	1033	7	preceding	precede	VERB
ftr-437	1033	8	items	item	NOUN
ftr-437	1033	9	do	do	AUX
ftr-437	1033	10	not	not	PART
ftr-437	1033	11	guarantee	guarantee	VERB
ftr-437	1033	12	an	an	DET
ftr-437	1033	13	audit	audit	NOUN
ftr-437	1033	14	or	or	CCONJ
ftr-437	1033	15	failure	failure	NOUN
ftr-437	1033	16	to	to	PART
ftr-437	1033	17	meet	meet	VERB
ftr-437	1033	18	the	the	DET
ftr-437	1033	19	requisite	requisite	ADJ
ftr-437	1033	20	tax	tax	NOUN
ftr-437	1033	21	standard	standard	NOUN
ftr-437	1033	22	of	of	ADP
ftr-437	1033	23	review	review	NOUN
ftr-437	1033	24	.	.	PUNCT
ftr-437	1034	1	nevertheless	nevertheless	ADV
ftr-437	1034	2	,	,	PUNCT
ftr-437	1034	3	one	one	NUM
ftr-437	1034	4	or	or	CCONJ
ftr-437	1034	5	more	more	ADJ
ftr-437	1034	6	of	of	ADP
ftr-437	1034	7	them	they	PRON
ftr-437	1034	8	indicates	indicate	VERB
ftr-437	1034	9	that	that	SCONJ
ftr-437	1034	10	the	the	DET
ftr-437	1034	11	tax	tax	NOUN
ftr-437	1034	12	shelter	shelter	NOUN
ftr-437	1034	13	arrangement	arrangement	NOUN
ftr-437	1034	14	has	have	VERB
ftr-437	1034	15	a	a	DET
ftr-437	1034	16	proclivity	proclivity	NOUN
ftr-437	1034	17	aimed	aim	VERB
ftr-437	1034	18	at	at	ADP
ftr-437	1034	19	more	more	ADJ
ftr-437	1034	20	tax	tax	NOUN
ftr-437	1034	21	avoidance	avoidance	NOUN
ftr-437	1034	22	(	(	PUNCT
ftr-437	1034	23	and	and	CCONJ
ftr-437	1034	24	in	in	ADP
ftr-437	1034	25	egregious	egregious	ADJ
ftr-437	1034	26	cases	case	NOUN
ftr-437	1034	27	tax	tax	NOUN
ftr-437	1034	28	evasion	evasion	NOUN
ftr-437	1034	29	)	)	PUNCT
ftr-437	1034	30	than	than	ADP
ftr-437	1034	31	economic	economic	ADJ
ftr-437	1034	32	substance	substance	NOUN
ftr-437	1034	33	.	.	PUNCT
ftr-437	1035	1	but	but	CCONJ
ftr-437	1035	2	surely	surely	ADV
ftr-437	1035	3	there	there	PRON
ftr-437	1035	4	must	must	AUX
ftr-437	1035	5	exist	exist	VERB
ftr-437	1035	6	public	public	ADJ
ftr-437	1035	7	policy	policy	NOUN
ftr-437	1035	8	and	and	CCONJ
ftr-437	1035	9	moral	moral	ADJ
ftr-437	1035	10	considerations	consideration	NOUN
ftr-437	1035	11	that	that	PRON
ftr-437	1035	12	an	an	DET
ftr-437	1035	13	ethical	ethical	ADJ
ftr-437	1035	14	tax	tax	NOUN
ftr-437	1035	15	advisor	advisor	NOUN
ftr-437	1035	16	should	should	AUX
ftr-437	1035	17	recognize	recognize	VERB
ftr-437	1035	18	in	in	ADP
ftr-437	1035	19	applying	apply	VERB
ftr-437	1035	20	the	the	DET
ftr-437	1035	21	relevant	relevant	ADJ
ftr-437	1035	22	tax	tax	NOUN
ftr-437	1035	23	standard	standard	NOUN
ftr-437	1035	24	of	of	ADP
ftr-437	1035	25	review	review	NOUN
ftr-437	1035	26	in	in	ADP
ftr-437	1035	27	addition	addition	NOUN
ftr-437	1035	28	to	to	ADP
ftr-437	1035	29	these	these	DET
ftr-437	1035	30	jurisprudential	jurisprudential	ADJ
ftr-437	1035	31	guidelines	guideline	NOUN
ftr-437	1035	32	.	.	PUNCT
ftr-437	1036	1	iv	iv	X
ftr-437	1036	2	.	.	PUNCT
ftr-437	1036	3	public	public	ADJ
ftr-437	1036	4	policy	policy	NOUN
ftr-437	1036	5	and	and	CCONJ
ftr-437	1036	6	moral	moral	ADJ
ftr-437	1036	7	considerations	consideration	NOUN
ftr-437	1036	8	affecting	affect	VERB
ftr-437	1036	9	standards	standard	NOUN
ftr-437	1036	10	review	review	VERB
ftr-437	1036	11	a	a	DET
ftr-437	1036	12	tax	tax	NOUN
ftr-437	1036	13	advisor	advisor	NOUN
ftr-437	1036	14	,	,	PUNCT
ftr-437	1036	15	in	in	ADP
ftr-437	1036	16	addition	addition	NOUN
ftr-437	1036	17	to	to	ADP
ftr-437	1036	18	legislative	legislative	ADJ
ftr-437	1036	19	,	,	PUNCT
ftr-437	1036	20	regulatory	regulatory	ADJ
ftr-437	1036	21	,	,	PUNCT
ftr-437	1036	22	and	and	CCONJ
ftr-437	1036	23	judicial	judicial	ADJ
ftr-437	1036	24	interpretations	interpretation	NOUN
ftr-437	1036	25	of	of	ADP
ftr-437	1036	26	tax	tax	NOUN
ftr-437	1036	27	review	review	NOUN
ftr-437	1036	28	standards	standard	NOUN
ftr-437	1036	29	,	,	PUNCT
ftr-437	1036	30	needs	need	VERB
ftr-437	1036	31	to	to	PART
ftr-437	1036	32	be	be	AUX
ftr-437	1036	33	aware	aware	ADJ
ftr-437	1036	34	of	of	ADP
ftr-437	1036	35	the	the	DET
ftr-437	1036	36	public	public	ADJ
ftr-437	1036	37	policy	policy	NOUN
ftr-437	1036	38	treatment	treatment	NOUN
ftr-437	1036	39	of	of	ADP
ftr-437	1036	40	proposed	propose	VERB
ftr-437	1036	41	legislation	legislation	NOUN
ftr-437	1036	42	that	that	PRON
ftr-437	1036	43	will	will	AUX
ftr-437	1036	44	impact	impact	VERB
ftr-437	1036	45	such	such	ADJ
ftr-437	1036	46	standards	standard	NOUN
ftr-437	1036	47	.	.	PUNCT
ftr-437	1037	1	moreover	moreover	ADV
ftr-437	1037	2	,	,	PUNCT
ftr-437	1037	3	it	it	PRON
ftr-437	1037	4	would	would	AUX
ftr-437	1037	5	be	be	AUX
ftr-437	1037	6	myopic	myopic	ADJ
ftr-437	1037	7	of	of	ADP
ftr-437	1037	8	the	the	DET
ftr-437	1037	9	tax	tax	NOUN
ftr-437	1037	10	advisor	advisor	NOUN
ftr-437	1037	11	to	to	PART
ftr-437	1037	12	operate	operate	VERB
ftr-437	1037	13	in	in	ADP
ftr-437	1037	14	an	an	DET
ftr-437	1037	15	amoral	amoral	ADJ
ftr-437	1037	16	environment	environment	NOUN
ftr-437	1037	17	in	in	ADP
ftr-437	1037	18	assessing	assess	VERB
ftr-437	1037	19	a	a	DET
ftr-437	1037	20	client	client	NOUN
ftr-437	1037	21	’s	’s	PART
ftr-437	1037	22	proposed	propose	VERB
ftr-437	1037	23	tax	tax	NOUN
ftr-437	1037	24	transaction	transaction	NOUN
ftr-437	1037	25	;	;	PUNCT
ftr-437	1037	26	even	even	ADV
ftr-437	1037	27	when	when	SCONJ
ftr-437	1037	28	a	a	DET
ftr-437	1037	29	review	review	NOUN
ftr-437	1037	30	standard	standard	NOUN
ftr-437	1037	31	admits	admit	VERB
ftr-437	1037	32	the	the	DET
ftr-437	1037	33	efficacy	efficacy	NOUN
ftr-437	1037	34	of	of	ADP
ftr-437	1037	35	the	the	DET
ftr-437	1037	36	transaction	transaction	NOUN
ftr-437	1037	37	it	it	PRON
ftr-437	1037	38	may	may	AUX
ftr-437	1037	39	not	not	PART
ftr-437	1037	40	be	be	AUX
ftr-437	1037	41	a	a	DET
ftr-437	1037	42	moral	moral	ADJ
ftr-437	1037	43	choice	choice	NOUN
ftr-437	1037	44	.	.	PUNCT
ftr-437	1038	1	hence	hence	ADV
ftr-437	1038	2	,	,	PUNCT
ftr-437	1038	3	both	both	PRON
ftr-437	1038	4	public	public	ADJ
ftr-437	1038	5	policy	policy	NOUN
ftr-437	1038	6	and	and	CCONJ
ftr-437	1038	7	ethical	ethical	ADJ
ftr-437	1038	8	dilemmas	dilemma	NOUN
ftr-437	1038	9	impinge	impinge	VERB
ftr-437	1038	10	upon	upon	SCONJ
ftr-437	1038	11	tax	tax	NOUN
ftr-437	1038	12	review	review	NOUN
ftr-437	1038	13	standards	standard	NOUN
ftr-437	1038	14	.	.	PUNCT
ftr-437	1039	1	good	good	ADJ
ftr-437	1039	2	tax	tax	NOUN
ftr-437	1039	3	review	review	NOUN
ftr-437	1039	4	standards	standard	NOUN
ftr-437	1039	5	should	should	AUX
ftr-437	1039	6	meet	meet	VERB
ftr-437	1039	7	stated	state	VERB
ftr-437	1039	8	criteria	criterion	NOUN
ftr-437	1039	9	that	that	PRON
ftr-437	1039	10	are	be	AUX
ftr-437	1039	11	universally	universally	ADV
ftr-437	1039	12	accepted	accept	VERB
ftr-437	1039	13	.	.	PUNCT
ftr-437	1040	1	while	while	SCONJ
ftr-437	1040	2	each	each	DET
ftr-437	1040	3	nation	nation	NOUN
ftr-437	1040	4	or	or	CCONJ
ftr-437	1040	5	jurisdiction	jurisdiction	NOUN
ftr-437	1040	6	may	may	AUX
ftr-437	1040	7	have	have	VERB
ftr-437	1040	8	its	its	PRON
ftr-437	1040	9	own	own	ADJ
ftr-437	1040	10	conception	conception	NOUN
ftr-437	1040	11	of	of	ADP
ftr-437	1040	12	a	a	DET
ftr-437	1040	13	legitimate	legitimate	ADJ
ftr-437	1040	14	tax	tax	NOUN
ftr-437	1040	15	standard,287	standard,287	NOUN
ftr-437	1040	16	it	it	PRON
ftr-437	1040	17	is	be	AUX
ftr-437	1040	18	noteworthy	noteworthy	ADJ
ftr-437	1040	19	to	to	PART
ftr-437	1040	20	identify	identify	VERB
ftr-437	1040	21	the	the	DET
ftr-437	1040	22	guiding	guide	VERB
ftr-437	1040	23	principles	principle	NOUN
ftr-437	1040	24	of	of	ADP
ftr-437	1040	25	sound	sound	ADJ
ftr-437	1040	26	tax	tax	NOUN
ftr-437	1040	27	policy	policy	NOUN
ftr-437	1040	28	.	.	PUNCT
ftr-437	1041	1	similarly	similarly	ADV
ftr-437	1041	2	,	,	PUNCT
ftr-437	1041	3	in	in	ADP
ftr-437	1041	4	those	those	DET
ftr-437	1041	5	multitudinous	multitudinous	ADJ
ftr-437	1041	6	gray	gray	ADJ
ftr-437	1041	7	areas	area	NOUN
ftr-437	1041	8	in	in	ADP
ftr-437	1041	9	tax	tax	NOUN
ftr-437	1041	10	transaction	transaction	NOUN
ftr-437	1041	11	review	review	NOUN
ftr-437	1041	12	where	where	SCONJ
ftr-437	1041	13	the	the	DET
ftr-437	1041	14	33	33	NUM
ftr-437	1041	15	%	%	NOUN
ftr-437	1041	16	or	or	CCONJ
ftr-437	1041	17	more	more	ADJ
ftr-437	1041	18	than	than	ADP
ftr-437	1041	19	50	50	NUM
ftr-437	1041	20	%	%	NOUN
ftr-437	1041	21	standards	standard	NOUN
ftr-437	1041	22	are	be	AUX
ftr-437	1041	23	difficult	difficult	ADJ
ftr-437	1041	24	to	to	PART
ftr-437	1041	25	assess	assess	VERB
ftr-437	1041	26	,	,	PUNCT
ftr-437	1041	27	the	the	DET
ftr-437	1041	28	tax	tax	NOUN
ftr-437	1041	29	advisor	advisor	NOUN
ftr-437	1041	30	should	should	AUX
ftr-437	1041	31	be	be	AUX
ftr-437	1041	32	cognizant	cognizant	ADJ
ftr-437	1041	33	of	of	ADP
ftr-437	1041	34	his	his	PRON
ftr-437	1041	35	or	or	CCONJ
ftr-437	1041	36	her	her	PRON
ftr-437	1041	37	overriding	override	VERB
ftr-437	1041	38	moral	moral	ADJ
ftr-437	1041	39	or	or	CCONJ
ftr-437	1041	40	ethical	ethical	ADJ
ftr-437	1041	41	call	call	NOUN
ftr-437	1041	42	.	.	PUNCT
ftr-437	1042	1	like	like	ADP
ftr-437	1042	2	a	a	DET
ftr-437	1042	3	clarion	clarion	NOUN
ftr-437	1042	4	gently	gently	ADV
ftr-437	1042	5	whispering	whisper	VERB
ftr-437	1042	6	in	in	ADP
ftr-437	1042	7	the	the	DET
ftr-437	1042	8	wind	wind	NOUN
ftr-437	1042	9	of	of	ADP
ftr-437	1042	10	transaction	transaction	NOUN
ftr-437	1042	11	complexity	complexity	NOUN
ftr-437	1042	12	,	,	PUNCT
ftr-437	1042	13	the	the	DET
ftr-437	1042	14	advisor	advisor	NOUN
ftr-437	1042	15	should	should	AUX
ftr-437	1042	16	recognize	recognize	VERB
ftr-437	1042	17	when	when	SCONJ
ftr-437	1042	18	moral	moral	ADJ
ftr-437	1042	19	or	or	CCONJ
ftr-437	1042	20	ethical	ethical	ADJ
ftr-437	1042	21	norms	norm	NOUN
ftr-437	1042	22	are	be	AUX
ftr-437	1042	23	in	in	ADP
ftr-437	1042	24	jeopardy	jeopardy	NOUN
ftr-437	1042	25	.	.	PUNCT
ftr-437	1043	1	to	to	ADP
ftr-437	1043	2	these	these	DET
ftr-437	1043	3	ends	end	NOUN
ftr-437	1043	4	,	,	PUNCT
ftr-437	1043	5	therefore	therefore	ADV
ftr-437	1043	6	,	,	PUNCT
ftr-437	1043	7	the	the	DET
ftr-437	1043	8	following	follow	VERB
ftr-437	1043	9	concerns	concern	NOUN
ftr-437	1043	10	will	will	AUX
ftr-437	1043	11	impact	impact	VERB
ftr-437	1043	12	the	the	DET
ftr-437	1043	13	“	"	PUNCT
ftr-437	1043	14	black	black	ADJ
ftr-437	1043	15	letter	letter	NOUN
ftr-437	1043	16	”	"	PUNCT
ftr-437	1043	17	standards	standard	NOUN
ftr-437	1043	18	of	of	ADP
ftr-437	1043	19	tax	tax	NOUN
ftr-437	1043	20	review	review	NOUN
ftr-437	1043	21	.	.	PUNCT
ftr-437	1044	1	1	1	X
ftr-437	1044	2	.	.	X
ftr-437	1044	3	public	public	ADJ
ftr-437	1044	4	policy	policy	NOUN
ftr-437	1044	5	dimensions	dimension	NOUN
ftr-437	1044	6	–	–	PUNCT
ftr-437	1044	7	it	it	PRON
ftr-437	1044	8	was	be	AUX
ftr-437	1044	9	adam	adam	PROPN
ftr-437	1044	10	smith	smith	PROPN
ftr-437	1044	11	in	in	ADP
ftr-437	1044	12	1776	1776	NUM
ftr-437	1044	13	who	who	PRON
ftr-437	1044	14	first	first	ADV
ftr-437	1044	15	set	set	VERB
ftr-437	1044	16	forth	forth	ADP
ftr-437	1044	17	the	the	DET
ftr-437	1044	18	requisite	requisite	NOUN
ftr-437	1044	19	of	of	ADP
ftr-437	1044	20	sound	sound	ADJ
ftr-437	1044	21	tax	tax	NOUN
ftr-437	1044	22	policy	policy	NOUN
ftr-437	1044	23	in	in	ADP
ftr-437	1044	24	the	the	DET
ftr-437	1044	25	public	public	ADJ
ftr-437	1044	26	environment.288	environment.288	PROPN
ftr-437	1044	27	according	accord	VERB
ftr-437	1044	28	to	to	ADP
ftr-437	1044	29	smith	smith	PROPN
ftr-437	1044	30	,	,	PUNCT
ftr-437	1044	31	a	a	DET
ftr-437	1044	32	good	good	ADJ
ftr-437	1044	33	tax	tax	NOUN
ftr-437	1044	34	should	should	AUX
ftr-437	1044	35	be	be	AUX
ftr-437	1044	36	equitable	equitable	ADJ
ftr-437	1044	37	in	in	ADP
ftr-437	1044	38	form	form	NOUN
ftr-437	1044	39	and	and	CCONJ
ftr-437	1044	40	substance	substance	NOUN
ftr-437	1044	41	,	,	PUNCT
ftr-437	1044	42	including	include	VERB
ftr-437	1044	43	its	its	PRON
ftr-437	1044	44	application	application	NOUN
ftr-437	1044	45	,	,	PUNCT
ftr-437	1044	46	administratively	administratively	ADV
ftr-437	1044	47	convenient	convenient	ADJ
ftr-437	1044	48	,	,	PUNCT
ftr-437	1044	49	and	and	CCONJ
ftr-437	1044	50	economical	economical	ADJ
ftr-437	1044	51	in	in	ADP
ftr-437	1044	52	collection.289	collection.289	PROPN
ftr-437	1044	53	unfortunately	unfortunately	ADV
ftr-437	1044	54	in	in	ADP
ftr-437	1044	55	the	the	DET
ftr-437	1044	56	21st	21st	ADJ
ftr-437	1044	57	century	century	NOUN
ftr-437	1044	58	smith	smith	PROPN
ftr-437	1044	59	’s	’s	PART
ftr-437	1044	60	pure	pure	ADJ
ftr-437	1044	61	standards	standard	NOUN
ftr-437	1044	62	have	have	AUX
ftr-437	1044	63	been	be	AUX
ftr-437	1044	64	adulterated	adulterate	VERB
ftr-437	1044	65	902	902	NUM
ftr-437	1044	66	florida	florida	PROPN
ftr-437	1044	67	tax	tax	NOUN
ftr-437	1044	68	review	review	NOUN
ftr-437	1044	69	[	[	X
ftr-437	1044	70	vol.5:10	vol.5:10	NOUN
ftr-437	1044	71	290	290	NUM
ftr-437	1044	72	.	.	PUNCT
ftr-437	1045	1	see	see	VERB
ftr-437	1045	2	,	,	PUNCT
ftr-437	1045	3	e.g.	e.g.	ADV
ftr-437	1045	4	,	,	PUNCT
ftr-437	1045	5	sheldon	sheldon	PROPN
ftr-437	1045	6	d.	d.	PROPN
ftr-437	1045	7	pollack	pollack	PROPN
ftr-437	1045	8	,	,	PUNCT
ftr-437	1045	9	the	the	DET
ftr-437	1045	10	failure	failure	NOUN
ftr-437	1045	11	of	of	ADP
ftr-437	1045	12	u.s	u.s	PROPN
ftr-437	1045	13	.	.	PROPN
ftr-437	1045	14	tax	tax	NOUN
ftr-437	1045	15	policy	policy	NOUN
ftr-437	1045	16	:	:	PUNCT
ftr-437	1045	17	revenue	revenue	NOUN
ftr-437	1045	18	and	and	CCONJ
ftr-437	1045	19	politics	politic	NOUN
ftr-437	1045	20	,	,	PUNCT
ftr-437	1045	21	73	73	NUM
ftr-437	1045	22	tax	tax	NOUN
ftr-437	1045	23	notes	note	NOUN
ftr-437	1045	24	341	341	NUM
ftr-437	1045	25	(	(	PUNCT
ftr-437	1045	26	oct	oct	PROPN
ftr-437	1045	27	.	.	PROPN
ftr-437	1045	28	21	21	NUM
ftr-437	1045	29	,	,	PUNCT
ftr-437	1045	30	1996	1996	NUM
ftr-437	1045	31	)	)	PUNCT
ftr-437	1045	32	.	.	PUNCT
ftr-437	1046	1	291	291	NUM
ftr-437	1046	2	.	.	PUNCT
ftr-437	1047	1	aicpa	aicpa	PROPN
ftr-437	1047	2	,	,	PUNCT
ftr-437	1047	3	tax	tax	NOUN
ftr-437	1047	4	policy	policy	NOUN
ftr-437	1047	5	concept	concept	NOUN
ftr-437	1047	6	statement	statement	NOUN
ftr-437	1047	7	at	at	ADP
ftr-437	1047	8	9	9	NUM
ftr-437	1047	9	(	(	PUNCT
ftr-437	1047	10	aicpa	aicpa	PROPN
ftr-437	1047	11	,	,	PUNCT
ftr-437	1047	12	inc	inc	PROPN
ftr-437	1047	13	.	.	PROPN
ftr-437	1047	14	new	new	PROPN
ftr-437	1047	15	york	york	PROPN
ftr-437	1047	16	,	,	PUNCT
ftr-437	1047	17	2001	2001	NUM
ftr-437	1047	18	)	)	PUNCT
ftr-437	1047	19	.	.	PUNCT
ftr-437	1048	1	this	this	DET
ftr-437	1048	2	principle	principle	NOUN
ftr-437	1048	3	addresses	address	VERB
ftr-437	1048	4	the	the	DET
ftr-437	1048	5	concept	concept	NOUN
ftr-437	1048	6	of	of	ADP
ftr-437	1048	7	horizontal	horizontal	ADJ
ftr-437	1048	8	and	and	CCONJ
ftr-437	1048	9	vertical	vertical	ADJ
ftr-437	1048	10	equity	equity	PROPN
ftr-437	1048	11	.	.	PUNCT
ftr-437	1049	1	horizontal	horizontal	PROPN
ftr-437	1049	2	equity	equity	PROPN
ftr-437	1049	3	is	be	AUX
ftr-437	1049	4	where	where	SCONJ
ftr-437	1049	5	taxpayers	taxpayer	NOUN
ftr-437	1049	6	in	in	ADP
ftr-437	1049	7	similar	similar	ADJ
ftr-437	1049	8	circumstances	circumstance	NOUN
ftr-437	1049	9	are	be	AUX
ftr-437	1049	10	taxed	tax	VERB
ftr-437	1049	11	in	in	ADP
ftr-437	1049	12	similar	similar	ADJ
ftr-437	1049	13	ways	way	NOUN
ftr-437	1049	14	.	.	PUNCT
ftr-437	1050	1	vertical	vertical	ADJ
ftr-437	1050	2	equity	equity	PROPN
ftr-437	1050	3	,	,	PUNCT
ftr-437	1050	4	on	on	ADP
ftr-437	1050	5	the	the	DET
ftr-437	1050	6	other	other	ADJ
ftr-437	1050	7	hand	hand	NOUN
ftr-437	1050	8	,	,	PUNCT
ftr-437	1050	9	is	be	AUX
ftr-437	1050	10	where	where	SCONJ
ftr-437	1050	11	taxpayers	taxpayer	NOUN
ftr-437	1050	12	in	in	ADP
ftr-437	1050	13	different	different	ADJ
ftr-437	1050	14	circumstances	circumstance	NOUN
ftr-437	1050	15	are	be	AUX
ftr-437	1050	16	taxed	tax	VERB
ftr-437	1050	17	differently	differently	ADV
ftr-437	1050	18	,	,	PUNCT
ftr-437	1050	19	e.g.	e.g.	ADV
ftr-437	1050	20	,	,	PUNCT
ftr-437	1050	21	higher	high	ADJ
ftr-437	1050	22	income	income	NOUN
ftr-437	1050	23	taxpayers	taxpayer	NOUN
ftr-437	1050	24	would	would	AUX
ftr-437	1050	25	pay	pay	VERB
ftr-437	1050	26	a	a	DET
ftr-437	1050	27	higher	high	ADJ
ftr-437	1050	28	tax	tax	NOUN
ftr-437	1050	29	based	base	VERB
ftr-437	1050	30	upon	upon	SCONJ
ftr-437	1050	31	vertical	vertical	ADJ
ftr-437	1050	32	equity	equity	NOUN
ftr-437	1050	33	.	.	PUNCT
ftr-437	1051	1	see	see	VERB
ftr-437	1051	2	j.	j.	PROPN
ftr-437	1051	3	s.	s.	PROPN
ftr-437	1051	4	newman	newman	PROPN
ftr-437	1051	5	,	,	PUNCT
ftr-437	1051	6	federal	federal	ADJ
ftr-437	1051	7	income	income	NOUN
ftr-437	1051	8	taxation	taxation	NOUN
ftr-437	1051	9	:	:	PUNCT
ftr-437	1051	10	cases	case	NOUN
ftr-437	1051	11	,	,	PUNCT
ftr-437	1051	12	problems	problem	NOUN
ftr-437	1051	13	and	and	CCONJ
ftr-437	1051	14	materials	material	NOUN
ftr-437	1051	15	24	24	NUM
ftr-437	1051	16	-	-	SYM
ftr-437	1051	17	25	25	NUM
ftr-437	1051	18	(	(	PUNCT
ftr-437	1051	19	1998	1998	NUM
ftr-437	1051	20	)	)	PUNCT
ftr-437	1051	21	.	.	PUNCT
ftr-437	1052	1	292	292	NUM
ftr-437	1052	2	.	.	PUNCT
ftr-437	1052	3	aicpa	aicpa	VERB
ftr-437	1052	4	,	,	PUNCT
ftr-437	1052	5	tax	tax	NOUN
ftr-437	1052	6	policy	policy	NOUN
ftr-437	1052	7	concept	concept	NOUN
ftr-437	1052	8	statement	statement	NOUN
ftr-437	1052	9	at	at	ADP
ftr-437	1052	10	10	10	NUM
ftr-437	1052	11	(	(	PUNCT
ftr-437	1052	12	aicpa	aicpa	PROPN
ftr-437	1052	13	inc	inc	PROPN
ftr-437	1052	14	.	.	PROPN
ftr-437	1052	15	,	,	PUNCT
ftr-437	1052	16	new	new	PROPN
ftr-437	1052	17	york	york	PROPN
ftr-437	1052	18	2001	2001	NUM
ftr-437	1052	19	)	)	PUNCT
ftr-437	1052	20	.	.	PUNCT
ftr-437	1053	1	293	293	NUM
ftr-437	1053	2	.	.	PUNCT
ftr-437	1054	1	i	i	PRON
ftr-437	1054	2	d.	d.	PROPN
ftr-437	1054	3	294	294	NUM
ftr-437	1054	4	.	.	PUNCT
ftr-437	1055	1	i	i	PRON
ftr-437	1055	2	d.	d.	PROPN
ftr-437	1055	3	295	295	NUM
ftr-437	1055	4	.	.	PUNCT
ftr-437	1056	1	i	i	PRON
ftr-437	1056	2	d.	d.	PROPN
ftr-437	1056	3	296	296	NUM
ftr-437	1056	4	.	.	PUNCT
ftr-437	1057	1	i	i	PRON
ftr-437	1057	2	d.	d.	PROPN
ftr-437	1057	3	297	297	NUM
ftr-437	1057	4	.	.	PUNCT
ftr-437	1058	1	i	i	PRON
ftr-437	1058	2	d.	d.	PROPN
ftr-437	1058	3	298	298	NUM
ftr-437	1058	4	.	.	PUNCT
ftr-437	1059	1	i	i	PRON
ftr-437	1059	2	d.	d.	PROPN
ftr-437	1059	3	with	with	ADP
ftr-437	1059	4	political	political	ADJ
ftr-437	1059	5	expediency.290	expediency.290	PROPN
ftr-437	1059	6	while	while	SCONJ
ftr-437	1059	7	congressional	congressional	ADJ
ftr-437	1059	8	and	and	CCONJ
ftr-437	1059	9	special	special	ADJ
ftr-437	1059	10	interests	interest	NOUN
ftr-437	1059	11	espouse	espouse	VERB
ftr-437	1059	12	mandates	mandate	NOUN
ftr-437	1059	13	,	,	PUNCT
ftr-437	1059	14	however	however	ADV
ftr-437	1059	15	oblique	oblique	ADJ
ftr-437	1059	16	,	,	PUNCT
ftr-437	1059	17	there	there	PRON
ftr-437	1059	18	are	be	VERB
ftr-437	1059	19	some	some	DET
ftr-437	1059	20	guiding	guide	VERB
ftr-437	1059	21	principles	principle	NOUN
ftr-437	1059	22	that	that	PRON
ftr-437	1059	23	establish	establish	VERB
ftr-437	1059	24	sound	sound	ADJ
ftr-437	1059	25	tax	tax	NOUN
ftr-437	1059	26	policy	policy	NOUN
ftr-437	1059	27	.	.	PUNCT
ftr-437	1060	1	these	these	DET
ftr-437	1060	2	“	"	PUNCT
ftr-437	1060	3	macro	macro	NOUN
ftr-437	1060	4	”	"	PUNCT
ftr-437	1060	5	public	public	ADJ
ftr-437	1060	6	policy	policy	NOUN
ftr-437	1060	7	guidelines	guideline	NOUN
ftr-437	1060	8	lay	lie	VERB
ftr-437	1060	9	the	the	DET
ftr-437	1060	10	groundwork	groundwork	NOUN
ftr-437	1060	11	for	for	ADP
ftr-437	1060	12	the	the	DET
ftr-437	1060	13	“	"	PUNCT
ftr-437	1060	14	micro	micro	NOUN
ftr-437	1060	15	”	"	PUNCT
ftr-437	1060	16	tax	tax	NOUN
ftr-437	1060	17	review	review	NOUN
ftr-437	1060	18	standards	standard	NOUN
ftr-437	1060	19	.	.	PUNCT
ftr-437	1061	1	thus	thus	ADV
ftr-437	1061	2	,	,	PUNCT
ftr-437	1061	3	the	the	DET
ftr-437	1061	4	tax	tax	NOUN
ftr-437	1061	5	advisor	advisor	NOUN
ftr-437	1061	6	should	should	AUX
ftr-437	1061	7	have	have	VERB
ftr-437	1061	8	these	these	DET
ftr-437	1061	9	macro	macro	ADJ
ftr-437	1061	10	guidelines	guideline	NOUN
ftr-437	1061	11	ever	ever	ADV
ftr-437	1061	12	in	in	ADP
ftr-437	1061	13	mind	mind	NOUN
ftr-437	1061	14	by	by	ADP
ftr-437	1061	15	recognizing	recognize	VERB
ftr-437	1061	16	his	his	PRON
ftr-437	1061	17	or	or	CCONJ
ftr-437	1061	18	her	her	PRON
ftr-437	1061	19	duty	duty	NOUN
ftr-437	1061	20	to	to	PART
ftr-437	1061	21	participate	participate	VERB
ftr-437	1061	22	in	in	ADP
ftr-437	1061	23	the	the	DET
ftr-437	1061	24	tax	tax	NOUN
ftr-437	1061	25	policy	policy	NOUN
ftr-437	1061	26	debate	debate	NOUN
ftr-437	1061	27	.	.	PUNCT
ftr-437	1062	1	these	these	DET
ftr-437	1062	2	tax	tax	NOUN
ftr-437	1062	3	principles	principle	NOUN
ftr-437	1062	4	are	be	AUX
ftr-437	1062	5	:	:	PUNCT
ftr-437	1062	6	•	•	NUM
ftr-437	1062	7	equity	equity	NOUN
ftr-437	1062	8	and	and	CCONJ
ftr-437	1062	9	fairness	fairness	NOUN
ftr-437	1062	10	.	.	PUNCT
ftr-437	1063	1	similarly	similarly	ADV
ftr-437	1063	2	situated	situated	ADJ
ftr-437	1063	3	taxpayers	taxpayer	NOUN
ftr-437	1063	4	should	should	AUX
ftr-437	1063	5	be	be	AUX
ftr-437	1063	6	taxed	tax	VERB
ftr-437	1063	7	similarly.291	similarly.291	ADJ
ftr-437	1063	8	•	•	ADJ
ftr-437	1063	9	certainty	certainty	NOUN
ftr-437	1063	10	.	.	PUNCT
ftr-437	1064	1	the	the	DET
ftr-437	1064	2	tax	tax	NOUN
ftr-437	1064	3	rules	rule	NOUN
ftr-437	1064	4	should	should	AUX
ftr-437	1064	5	clearly	clearly	ADV
ftr-437	1064	6	specify	specify	VERB
ftr-437	1064	7	when	when	SCONJ
ftr-437	1064	8	the	the	DET
ftr-437	1064	9	tax	tax	NOUN
ftr-437	1064	10	is	be	AUX
ftr-437	1064	11	to	to	PART
ftr-437	1064	12	be	be	AUX
ftr-437	1064	13	paid	pay	VERB
ftr-437	1064	14	,	,	PUNCT
ftr-437	1064	15	how	how	SCONJ
ftr-437	1064	16	it	it	PRON
ftr-437	1064	17	is	be	AUX
ftr-437	1064	18	to	to	PART
ftr-437	1064	19	be	be	AUX
ftr-437	1064	20	paid	pay	VERB
ftr-437	1064	21	,	,	PUNCT
ftr-437	1064	22	and	and	CCONJ
ftr-437	1064	23	how	how	SCONJ
ftr-437	1064	24	the	the	DET
ftr-437	1064	25	amount	amount	NOUN
ftr-437	1064	26	to	to	PART
ftr-437	1064	27	be	be	AUX
ftr-437	1064	28	paid	pay	VERB
ftr-437	1064	29	is	be	AUX
ftr-437	1064	30	to	to	PART
ftr-437	1064	31	be	be	AUX
ftr-437	1064	32	determined.292	determined.292	NUM
ftr-437	1064	33	•	•	NUM
ftr-437	1064	34	convenience	convenience	NOUN
ftr-437	1064	35	of	of	ADP
ftr-437	1064	36	payment	payment	NOUN
ftr-437	1064	37	.	.	PUNCT
ftr-437	1065	1	a	a	DET
ftr-437	1065	2	tax	tax	NOUN
ftr-437	1065	3	should	should	AUX
ftr-437	1065	4	be	be	AUX
ftr-437	1065	5	due	due	ADJ
ftr-437	1065	6	at	at	ADP
ftr-437	1065	7	a	a	DET
ftr-437	1065	8	time	time	NOUN
ftr-437	1065	9	or	or	CCONJ
ftr-437	1065	10	in	in	ADP
ftr-437	1065	11	a	a	DET
ftr-437	1065	12	manner	manner	NOUN
ftr-437	1065	13	that	that	PRON
ftr-437	1065	14	is	be	AUX
ftr-437	1065	15	most	most	ADV
ftr-437	1065	16	likely	likely	ADJ
ftr-437	1065	17	to	to	PART
ftr-437	1065	18	be	be	AUX
ftr-437	1065	19	convenient	convenient	ADJ
ftr-437	1065	20	for	for	ADP
ftr-437	1065	21	the	the	DET
ftr-437	1065	22	taxpayer.293	taxpayer.293	NOUN
ftr-437	1065	23	•	•	NOUN
ftr-437	1065	24	economy	economy	NOUN
ftr-437	1065	25	in	in	ADP
ftr-437	1065	26	collection	collection	NOUN
ftr-437	1065	27	.	.	PUNCT
ftr-437	1066	1	the	the	DET
ftr-437	1066	2	costs	cost	NOUN
ftr-437	1066	3	to	to	PART
ftr-437	1066	4	collect	collect	VERB
ftr-437	1066	5	a	a	DET
ftr-437	1066	6	tax	tax	NOUN
ftr-437	1066	7	should	should	AUX
ftr-437	1066	8	be	be	AUX
ftr-437	1066	9	kept	keep	VERB
ftr-437	1066	10	to	to	ADP
ftr-437	1066	11	a	a	DET
ftr-437	1066	12	minimum	minimum	NOUN
ftr-437	1066	13	for	for	ADP
ftr-437	1066	14	both	both	CCONJ
ftr-437	1066	15	the	the	DET
ftr-437	1066	16	government	government	NOUN
ftr-437	1066	17	and	and	CCONJ
ftr-437	1066	18	taxpayers.294	taxpayers.294	PRON
ftr-437	1066	19	•	•	NUM
ftr-437	1066	20	simplicity	simplicity	NOUN
ftr-437	1066	21	.	.	PUNCT
ftr-437	1067	1	the	the	DET
ftr-437	1067	2	tax	tax	NOUN
ftr-437	1067	3	law	law	NOUN
ftr-437	1067	4	should	should	AUX
ftr-437	1067	5	be	be	AUX
ftr-437	1067	6	simple	simple	ADJ
ftr-437	1067	7	so	so	SCONJ
ftr-437	1067	8	that	that	SCONJ
ftr-437	1067	9	taxpayers	taxpayer	NOUN
ftr-437	1067	10	understand	understand	VERB
ftr-437	1067	11	the	the	DET
ftr-437	1067	12	rules	rule	NOUN
ftr-437	1067	13	and	and	CCONJ
ftr-437	1067	14	can	can	AUX
ftr-437	1067	15	comply	comply	VERB
ftr-437	1067	16	with	with	ADP
ftr-437	1067	17	them	they	PRON
ftr-437	1067	18	correctly	correctly	ADV
ftr-437	1067	19	and	and	CCONJ
ftr-437	1067	20	in	in	ADP
ftr-437	1067	21	a	a	DET
ftr-437	1067	22	cost	cost	NOUN
ftr-437	1067	23	efficient	efficient	ADJ
ftr-437	1067	24	manner.295	manner.295	ADJ
ftr-437	1067	25	•	•	NOUN
ftr-437	1067	26	neutrality	neutrality	NOUN
ftr-437	1067	27	.	.	PUNCT
ftr-437	1068	1	the	the	DET
ftr-437	1068	2	effect	effect	NOUN
ftr-437	1068	3	of	of	ADP
ftr-437	1068	4	the	the	DET
ftr-437	1068	5	tax	tax	NOUN
ftr-437	1068	6	law	law	NOUN
ftr-437	1068	7	on	on	ADP
ftr-437	1068	8	a	a	DET
ftr-437	1068	9	taxpayer	taxpayer	NOUN
ftr-437	1068	10	’s	’s	PART
ftr-437	1068	11	decisions	decision	NOUN
ftr-437	1068	12	as	as	ADP
ftr-437	1068	13	to	to	ADP
ftr-437	1068	14	how	how	SCONJ
ftr-437	1068	15	to	to	PART
ftr-437	1068	16	carry	carry	VERB
ftr-437	1068	17	out	out	ADP
ftr-437	1068	18	a	a	DET
ftr-437	1068	19	particular	particular	ADJ
ftr-437	1068	20	transaction	transaction	NOUN
ftr-437	1068	21	or	or	CCONJ
ftr-437	1068	22	whether	whether	SCONJ
ftr-437	1068	23	to	to	PART
ftr-437	1068	24	engage	engage	VERB
ftr-437	1068	25	in	in	ADP
ftr-437	1068	26	a	a	DET
ftr-437	1068	27	transaction	transaction	NOUN
ftr-437	1068	28	should	should	AUX
ftr-437	1068	29	be	be	AUX
ftr-437	1068	30	kept	keep	VERB
ftr-437	1068	31	to	to	ADP
ftr-437	1068	32	a	a	DET
ftr-437	1068	33	minimum.296	minimum.296	NOUN
ftr-437	1068	34	•	•	ADP
ftr-437	1068	35	economic	economic	ADJ
ftr-437	1068	36	growth	growth	NOUN
ftr-437	1068	37	and	and	CCONJ
ftr-437	1068	38	efficiency	efficiency	NOUN
ftr-437	1068	39	.	.	PUNCT
ftr-437	1069	1	the	the	DET
ftr-437	1069	2	tax	tax	NOUN
ftr-437	1069	3	system	system	NOUN
ftr-437	1069	4	should	should	AUX
ftr-437	1069	5	not	not	PART
ftr-437	1069	6	impede	impede	VERB
ftr-437	1069	7	or	or	CCONJ
ftr-437	1069	8	reduce	reduce	VERB
ftr-437	1069	9	the	the	DET
ftr-437	1069	10	productive	productive	ADJ
ftr-437	1069	11	capacity	capacity	NOUN
ftr-437	1069	12	of	of	ADP
ftr-437	1069	13	the	the	DET
ftr-437	1069	14	economy.297	economy.297	NOUN
ftr-437	1069	15	•	•	NUM
ftr-437	1069	16	transparency	transparency	NOUN
ftr-437	1069	17	and	and	CCONJ
ftr-437	1069	18	visibility	visibility	NOUN
ftr-437	1069	19	.	.	PUNCT
ftr-437	1070	1	taxpayers	taxpayer	NOUN
ftr-437	1070	2	should	should	AUX
ftr-437	1070	3	know	know	VERB
ftr-437	1070	4	that	that	SCONJ
ftr-437	1070	5	a	a	DET
ftr-437	1070	6	tax	tax	NOUN
ftr-437	1070	7	exists	exist	VERB
ftr-437	1070	8	and	and	CCONJ
ftr-437	1070	9	how	how	SCONJ
ftr-437	1070	10	and	and	CCONJ
ftr-437	1070	11	when	when	SCONJ
ftr-437	1070	12	it	it	PRON
ftr-437	1070	13	is	be	AUX
ftr-437	1070	14	imposed	impose	VERB
ftr-437	1070	15	upon	upon	SCONJ
ftr-437	1070	16	them	they	PRON
ftr-437	1070	17	and	and	CCONJ
ftr-437	1070	18	others.298	others.298	NOUN
ftr-437	1070	19	2002	2002	NUM
ftr-437	1070	20	]	]	PUNCT
ftr-437	1070	21	watchdogs	watchdog	NOUN
ftr-437	1070	22	that	that	PRON
ftr-437	1070	23	failed	fail	VERB
ftr-437	1070	24	to	to	PART
ftr-437	1070	25	bark	bark	VERB
ftr-437	1070	26	903	903	NUM
ftr-437	1070	27	299	299	NUM
ftr-437	1070	28	.	.	PUNCT
ftr-437	1071	1	i	i	PRON
ftr-437	1071	2	d.	d.	PROPN
ftr-437	1071	3	300	300	NUM
ftr-437	1071	4	.	.	PUNCT
ftr-437	1072	1	i	i	PRON
ftr-437	1072	2	d.	d.	PROPN
ftr-437	1072	3	301	301	NUM
ftr-437	1072	4	.	.	PUNCT
ftr-437	1073	1	notice	notice	VERB
ftr-437	1073	2	2001	2001	NUM
ftr-437	1073	3	-	-	SYM
ftr-437	1073	4	51	51	NUM
ftr-437	1073	5	,	,	PUNCT
ftr-437	1073	6	2001	2001	NUM
ftr-437	1073	7	-	-	SYM
ftr-437	1073	8	34	34	NUM
ftr-437	1073	9	i.r.b	i.r.b	NOUN
ftr-437	1073	10	.	.	PUNCT
ftr-437	1073	11	190	190	NUM
ftr-437	1073	12	,	,	PUNCT
ftr-437	1073	13	supra	supra	NOUN
ftr-437	1073	14	note	note	NOUN
ftr-437	1073	15	57	57	NUM
ftr-437	1073	16	.	.	PUNCT
ftr-437	1074	1	see	see	AUX
ftr-437	1074	2	also	also	ADV
ftr-437	1074	3	notice	notice	VERB
ftr-437	1074	4	2002	2002	NUM
ftr-437	1074	5	-	-	SYM
ftr-437	1074	6	25	25	NUM
ftr-437	1074	7	,	,	PUNCT
ftr-437	1074	8	2002	2002	NUM
ftr-437	1074	9	-	-	SYM
ftr-437	1074	10	21	21	NUM
ftr-437	1074	11	i.r.b	i.r.b	NOUN
ftr-437	1074	12	.	.	PUNCT
ftr-437	1075	1	992	992	NUM
ftr-437	1075	2	.	.	X
ftr-437	1076	1	302	302	NUM
ftr-437	1076	2	.	.	PUNCT
ftr-437	1077	1	supra	supra	PROPN
ftr-437	1077	2	note	note	PROPN
ftr-437	1077	3	283	283	NUM
ftr-437	1077	4	and	and	CCONJ
ftr-437	1077	5	accompanying	accompany	VERB
ftr-437	1077	6	text	text	NOUN
ftr-437	1077	7	.	.	PUNCT
ftr-437	1078	1	303	303	X
ftr-437	1078	2	.	.	PUNCT
ftr-437	1078	3	victor	victor	PROPN
ftr-437	1078	4	hugo	hugo	PROPN
ftr-437	1078	5	,	,	PUNCT
ftr-437	1078	6	les	les	PROPN
ftr-437	1078	7	miserables	miserable	NOUN
ftr-437	1078	8	(	(	PUNCT
ftr-437	1078	9	charles	charles	PROPN
ftr-437	1078	10	e.	e.	PROPN
ftr-437	1078	11	wilborn	wilborn	PROPN
ftr-437	1078	12	trans	trans	PROPN
ftr-437	1078	13	.	.	PROPN
ftr-437	1078	14	,	,	PUNCT
ftr-437	1078	15	modern	modern	ADJ
ftr-437	1078	16	library	library	NOUN
ftr-437	1078	17	1992	1992	NUM
ftr-437	1078	18	)	)	PUNCT
ftr-437	1078	19	.	.	PUNCT
ftr-437	1079	1	304	304	NUM
ftr-437	1079	2	.	.	PUNCT
ftr-437	1080	1	see	see	VERB
ftr-437	1080	2	frank	frank	PROPN
ftr-437	1080	3	magill	magill	NOUN
ftr-437	1080	4	,	,	PUNCT
ftr-437	1080	5	masterpieces	masterpiece	NOUN
ftr-437	1080	6	of	of	ADP
ftr-437	1080	7	world	world	NOUN
ftr-437	1080	8	literature	literature	PROPN
ftr-437	1080	9	537	537	NUM
ftr-437	1080	10	(	(	PUNCT
ftr-437	1080	11	harper	harper	NOUN
ftr-437	1080	12	collins	collins	PROPN
ftr-437	1080	13	1989	1989	NUM
ftr-437	1080	14	)	)	PUNCT
ftr-437	1080	15	.	.	PUNCT
ftr-437	1081	1	305	305	NUM
ftr-437	1081	2	.	.	PUNCT
ftr-437	1082	1	i	i	PRON
ftr-437	1082	2	d.	d.	PROPN
ftr-437	1082	3	306	306	NUM
ftr-437	1082	4	.	.	PUNCT
ftr-437	1083	1	hugo	hugo	PROPN
ftr-437	1083	2	,	,	PUNCT
ftr-437	1083	3	supra	supra	PROPN
ftr-437	1083	4	note	note	PROPN
ftr-437	1083	5	303	303	NUM
ftr-437	1083	6	,	,	PUNCT
ftr-437	1083	7	at	at	ADP
ftr-437	1083	8	1147	1147	NUM
ftr-437	1083	9	.	.	PUNCT
ftr-437	1084	1	•	•	NUM
ftr-437	1084	2	minimum	minimum	NOUN
ftr-437	1084	3	tax	tax	NOUN
ftr-437	1084	4	gap	gap	NOUN
ftr-437	1084	5	.	.	PUNCT
ftr-437	1085	1	a	a	DET
ftr-437	1085	2	tax	tax	NOUN
ftr-437	1085	3	should	should	AUX
ftr-437	1085	4	be	be	AUX
ftr-437	1085	5	structured	structure	VERB
ftr-437	1085	6	to	to	PART
ftr-437	1085	7	minimize	minimize	VERB
ftr-437	1085	8	noncompliance.299	noncompliance.299	NUM
ftr-437	1085	9	•	•	ADV
ftr-437	1085	10	appropriate	appropriate	ADJ
ftr-437	1085	11	government	government	NOUN
ftr-437	1085	12	revenues	revenue	NOUN
ftr-437	1085	13	.	.	PUNCT
ftr-437	1086	1	the	the	DET
ftr-437	1086	2	tax	tax	NOUN
ftr-437	1086	3	system	system	NOUN
ftr-437	1086	4	should	should	AUX
ftr-437	1086	5	enable	enable	VERB
ftr-437	1086	6	the	the	DET
ftr-437	1086	7	government	government	NOUN
ftr-437	1086	8	to	to	PART
ftr-437	1086	9	determine	determine	VERB
ftr-437	1086	10	how	how	SCONJ
ftr-437	1086	11	much	much	ADJ
ftr-437	1086	12	tax	tax	NOUN
ftr-437	1086	13	revenue	revenue	NOUN
ftr-437	1086	14	will	will	AUX
ftr-437	1086	15	likely	likely	ADV
ftr-437	1086	16	be	be	AUX
ftr-437	1086	17	collected	collect	VERB
ftr-437	1086	18	and	and	CCONJ
ftr-437	1086	19	when.300	when.300	VERB
ftr-437	1086	20	with	with	ADP
ftr-437	1086	21	these	these	DET
ftr-437	1086	22	public	public	ADJ
ftr-437	1086	23	policy	policy	NOUN
ftr-437	1086	24	principles	principle	NOUN
ftr-437	1086	25	in	in	ADP
ftr-437	1086	26	mind	mind	NOUN
ftr-437	1086	27	,	,	PUNCT
ftr-437	1086	28	and	and	CCONJ
ftr-437	1086	29	the	the	DET
ftr-437	1086	30	recognition	recognition	NOUN
ftr-437	1086	31	that	that	SCONJ
ftr-437	1086	32	not	not	PART
ftr-437	1086	33	all	all	DET
ftr-437	1086	34	ten	ten	NUM
ftr-437	1086	35	can	can	AUX
ftr-437	1086	36	be	be	AUX
ftr-437	1086	37	achieved	achieve	VERB
ftr-437	1086	38	in	in	ADP
ftr-437	1086	39	any	any	DET
ftr-437	1086	40	given	give	VERB
ftr-437	1086	41	tax	tax	NOUN
ftr-437	1086	42	proposal	proposal	NOUN
ftr-437	1086	43	,	,	PUNCT
ftr-437	1086	44	the	the	DET
ftr-437	1086	45	challenge	challenge	NOUN
ftr-437	1086	46	to	to	ADP
ftr-437	1086	47	the	the	DET
ftr-437	1086	48	tax	tax	NOUN
ftr-437	1086	49	advisor	advisor	NOUN
ftr-437	1086	50	is	be	AUX
ftr-437	1086	51	to	to	PART
ftr-437	1086	52	voice	voice	VERB
ftr-437	1086	53	criticism	criticism	NOUN
ftr-437	1086	54	of	of	ADP
ftr-437	1086	55	such	such	ADJ
ftr-437	1086	56	proposals	proposal	NOUN
ftr-437	1086	57	that	that	PRON
ftr-437	1086	58	will	will	AUX
ftr-437	1086	59	affect	affect	VERB
ftr-437	1086	60	the	the	DET
ftr-437	1086	61	micro	micro	PROPN
ftr-437	1086	62	tax	tax	NOUN
ftr-437	1086	63	planning	planning	NOUN
ftr-437	1086	64	review	review	NOUN
ftr-437	1086	65	standards	standard	NOUN
ftr-437	1086	66	.	.	PUNCT
ftr-437	1087	1	for	for	ADP
ftr-437	1087	2	instance	instance	NOUN
ftr-437	1087	3	,	,	PUNCT
ftr-437	1087	4	the	the	DET
ftr-437	1087	5	mandatory	mandatory	ADJ
ftr-437	1087	6	reporting	reporting	NOUN
ftr-437	1087	7	of	of	ADP
ftr-437	1087	8	sixteen	sixteen	NUM
ftr-437	1087	9	different	different	ADJ
ftr-437	1087	10	tax	tax	NOUN
ftr-437	1087	11	shelter	shelter	NOUN
ftr-437	1087	12	transactions301	transactions301	PROPN
ftr-437	1087	13	supports	support	VERB
ftr-437	1087	14	the	the	DET
ftr-437	1087	15	equity	equity	NOUN
ftr-437	1087	16	and	and	CCONJ
ftr-437	1087	17	minimum	minimum	NOUN
ftr-437	1087	18	tax	tax	NOUN
ftr-437	1087	19	gap	gap	NOUN
ftr-437	1087	20	principles	principle	NOUN
ftr-437	1087	21	but	but	CCONJ
ftr-437	1087	22	militates	militate	VERB
ftr-437	1087	23	against	against	ADP
ftr-437	1087	24	the	the	DET
ftr-437	1087	25	economic	economic	ADJ
ftr-437	1087	26	growth	growth	NOUN
ftr-437	1087	27	and	and	CCONJ
ftr-437	1087	28	efficiency	efficiency	NOUN
ftr-437	1087	29	principle	principle	NOUN
ftr-437	1087	30	because	because	SCONJ
ftr-437	1087	31	disclosure	disclosure	NOUN
ftr-437	1087	32	invites	invite	VERB
ftr-437	1087	33	irs	irs	PROPN
ftr-437	1087	34	audits	audits	NOUN
ftr-437	1087	35	and	and	CCONJ
ftr-437	1087	36	taxpayers	taxpayer	NOUN
ftr-437	1087	37	will	will	AUX
ftr-437	1087	38	be	be	AUX
ftr-437	1087	39	disinclined	disinclined	ADJ
ftr-437	1087	40	to	to	PART
ftr-437	1087	41	invite	invite	VERB
ftr-437	1087	42	such	such	ADJ
ftr-437	1087	43	scrutiny	scrutiny	NOUN
ftr-437	1087	44	.	.	PUNCT
ftr-437	1088	1	as	as	ADP
ftr-437	1088	2	a	a	DET
ftr-437	1088	3	tax	tax	NOUN
ftr-437	1088	4	advisor	advisor	NOUN
ftr-437	1088	5	under	under	ADP
ftr-437	1088	6	the	the	DET
ftr-437	1088	7	more	more	ADV
ftr-437	1088	8	likely	likely	ADJ
ftr-437	1088	9	than	than	ADP
ftr-437	1088	10	not	not	PART
ftr-437	1088	11	tax	tax	NOUN
ftr-437	1088	12	shelter	shelter	NOUN
ftr-437	1088	13	opinion	opinion	NOUN
ftr-437	1088	14	standard	standard	NOUN
ftr-437	1088	15	,	,	PUNCT
ftr-437	1088	16	this	this	DET
ftr-437	1088	17	disclosure	disclosure	NOUN
ftr-437	1088	18	edict	edict	ADJ
ftr-437	1088	19	raises	raise	VERB
ftr-437	1088	20	the	the	DET
ftr-437	1088	21	bar	bar	NOUN
ftr-437	1088	22	on	on	ADP
ftr-437	1088	23	certain	certain	ADJ
ftr-437	1088	24	shelters	shelter	NOUN
ftr-437	1088	25	by	by	ADP
ftr-437	1088	26	either	either	CCONJ
ftr-437	1088	27	reinventing	reinvent	VERB
ftr-437	1088	28	the	the	DET
ftr-437	1088	29	shelter	shelter	NOUN
ftr-437	1088	30	(	(	PUNCT
ftr-437	1088	31	as	as	SCONJ
ftr-437	1088	32	was	be	AUX
ftr-437	1088	33	the	the	DET
ftr-437	1088	34	case	case	NOUN
ftr-437	1088	35	with	with	ADP
ftr-437	1088	36	coli	coli	NOUN
ftr-437	1088	37	shelters	shelter	NOUN
ftr-437	1088	38	after	after	ADP
ftr-437	1088	39	the	the	DET
ftr-437	1088	40	1996	1996	NUM
ftr-437	1088	41	tax	tax	NOUN
ftr-437	1088	42	law	law	NOUN
ftr-437	1088	43	changes)302	changes)302	NOUN
ftr-437	1088	44	or	or	CCONJ
ftr-437	1088	45	recommending	recommend	VERB
ftr-437	1088	46	their	their	PRON
ftr-437	1088	47	nonuse	nonuse	NOUN
ftr-437	1088	48	.	.	PUNCT
ftr-437	1089	1	public	public	ADJ
ftr-437	1089	2	policy	policy	NOUN
ftr-437	1089	3	dimensions	dimension	NOUN
ftr-437	1089	4	of	of	ADP
ftr-437	1089	5	tax	tax	NOUN
ftr-437	1089	6	proposals	proposal	NOUN
ftr-437	1089	7	will	will	AUX
ftr-437	1089	8	continue	continue	VERB
ftr-437	1089	9	unabated	unabated	ADJ
ftr-437	1089	10	.	.	PUNCT
ftr-437	1090	1	their	their	PRON
ftr-437	1090	2	impact	impact	NOUN
ftr-437	1090	3	on	on	ADP
ftr-437	1090	4	existing	exist	VERB
ftr-437	1090	5	tax	tax	NOUN
ftr-437	1090	6	review	review	NOUN
ftr-437	1090	7	standards	standard	NOUN
ftr-437	1090	8	,	,	PUNCT
ftr-437	1090	9	e.g.	e.g.	ADV
ftr-437	1090	10	,	,	PUNCT
ftr-437	1090	11	the	the	DET
ftr-437	1090	12	realistic	realistic	ADJ
ftr-437	1090	13	possibility	possibility	NOUN
ftr-437	1090	14	standard	standard	NOUN
ftr-437	1090	15	,	,	PUNCT
ftr-437	1090	16	can	can	AUX
ftr-437	1090	17	never	never	ADV
ftr-437	1090	18	be	be	AUX
ftr-437	1090	19	underestimated	underestimate	VERB
ftr-437	1090	20	.	.	PUNCT
ftr-437	1091	1	it	it	PRON
ftr-437	1091	2	is	be	AUX
ftr-437	1091	3	the	the	DET
ftr-437	1091	4	tax	tax	NOUN
ftr-437	1091	5	advisor	advisor	NOUN
ftr-437	1091	6	’s	’s	PART
ftr-437	1091	7	duty	duty	NOUN
ftr-437	1091	8	to	to	ADP
ftr-437	1091	9	the	the	DET
ftr-437	1091	10	client	client	NOUN
ftr-437	1091	11	in	in	ADP
ftr-437	1091	12	evaluating	evaluate	VERB
ftr-437	1091	13	a	a	DET
ftr-437	1091	14	tax	tax	NOUN
ftr-437	1091	15	transaction	transaction	NOUN
ftr-437	1091	16	that	that	PRON
ftr-437	1091	17	micro	micro	ADJ
ftr-437	1091	18	tax	tax	NOUN
ftr-437	1091	19	proposals	proposal	NOUN
ftr-437	1091	20	be	be	AUX
ftr-437	1091	21	viewed	view	VERB
ftr-437	1091	22	in	in	ADP
ftr-437	1091	23	this	this	DET
ftr-437	1091	24	larger	large	ADJ
ftr-437	1091	25	context	context	NOUN
ftr-437	1091	26	.	.	PUNCT
ftr-437	1092	1	2	2	X
ftr-437	1092	2	.	.	X
ftr-437	1092	3	moral	moral	ADJ
ftr-437	1092	4	considerations	consideration	NOUN
ftr-437	1092	5	inspector	inspector	NOUN
ftr-437	1092	6	javert	javert	PROPN
ftr-437	1092	7	,	,	PUNCT
ftr-437	1092	8	the	the	DET
ftr-437	1092	9	incorruptible	incorruptible	ADJ
ftr-437	1092	10	policeman	policeman	NOUN
ftr-437	1092	11	in	in	ADP
ftr-437	1092	12	hugo	hugo	PROPN
ftr-437	1092	13	’s	’s	PART
ftr-437	1092	14	les	les	PROPN
ftr-437	1092	15	miserables,303	miserables,303	PROPN
ftr-437	1092	16	endorsed	endorse	VERB
ftr-437	1092	17	a	a	DET
ftr-437	1092	18	mindless	mindless	ADJ
ftr-437	1092	19	,	,	PUNCT
ftr-437	1092	20	insane	insane	ADJ
ftr-437	1092	21	tenacity	tenacity	NOUN
ftr-437	1092	22	in	in	ADP
ftr-437	1092	23	his	his	PRON
ftr-437	1092	24	belief	belief	NOUN
ftr-437	1092	25	in	in	ADP
ftr-437	1092	26	moral	moral	ADJ
ftr-437	1092	27	duty.304	duty.304	NOUN
ftr-437	1092	28	and	and	CCONJ
ftr-437	1092	29	it	it	PRON
ftr-437	1092	30	is	be	AUX
ftr-437	1092	31	not	not	PART
ftr-437	1092	32	so	so	ADV
ftr-437	1092	33	much	much	ADV
ftr-437	1092	34	his	his	PRON
ftr-437	1092	35	morality	morality	NOUN
ftr-437	1092	36	as	as	SCONJ
ftr-437	1092	37	it	it	PRON
ftr-437	1092	38	was	be	AUX
ftr-437	1092	39	that	that	PRON
ftr-437	1092	40	of	of	ADP
ftr-437	1092	41	society	society	NOUN
ftr-437	1092	42	’s	’s	ADV
ftr-437	1092	43	of	of	ADP
ftr-437	1092	44	the	the	DET
ftr-437	1092	45	time	time	NOUN
ftr-437	1092	46	–	–	PUNCT
ftr-437	1092	47	an	an	DET
ftr-437	1092	48	unquenchable	unquenchable	ADJ
ftr-437	1092	49	thirst	thirst	NOUN
ftr-437	1092	50	for	for	ADP
ftr-437	1092	51	dogmatic	dogmatic	ADJ
ftr-437	1092	52	,	,	PUNCT
ftr-437	1092	53	kantian	kantian	ADJ
ftr-437	1092	54	,	,	PUNCT
ftr-437	1092	55	black	black	ADJ
ftr-437	1092	56	letter	letter	NOUN
ftr-437	1092	57	law.305	law.305	VERB
ftr-437	1092	58	in	in	ADP
ftr-437	1092	59	the	the	DET
ftr-437	1092	60	end	end	NOUN
ftr-437	1092	61	,	,	PUNCT
ftr-437	1092	62	javert	javert	PROPN
ftr-437	1092	63	could	could	AUX
ftr-437	1092	64	no	no	ADV
ftr-437	1092	65	longer	long	ADV
ftr-437	1092	66	reconcile	reconcile	VERB
ftr-437	1092	67	his	his	PRON
ftr-437	1092	68	intractable	intractable	ADJ
ftr-437	1092	69	moral	moral	ADJ
ftr-437	1092	70	duty	duty	NOUN
ftr-437	1092	71	against	against	ADP
ftr-437	1092	72	the	the	DET
ftr-437	1092	73	protagonist	protagonist	NOUN
ftr-437	1092	74	’s	’s	PART
ftr-437	1092	75	sense	sense	NOUN
ftr-437	1092	76	of	of	ADP
ftr-437	1092	77	justice	justice	NOUN
ftr-437	1092	78	so	so	SCONJ
ftr-437	1092	79	he	he	PRON
ftr-437	1092	80	succumbed	succumb	VERB
ftr-437	1092	81	to	to	ADP
ftr-437	1092	82	a	a	DET
ftr-437	1092	83	self	self	NOUN
ftr-437	1092	84	-	-	PUNCT
ftr-437	1092	85	inflicted	inflict	VERB
ftr-437	1092	86	death.306	death.306	PROPN
ftr-437	1092	87	904	904	NUM
ftr-437	1092	88	florida	florida	PROPN
ftr-437	1092	89	tax	tax	NOUN
ftr-437	1092	90	review	review	NOUN
ftr-437	1093	1	[	[	X
ftr-437	1093	2	vol.5:10	vol.5:10	NOUN
ftr-437	1093	3	307	307	NUM
ftr-437	1093	4	.	.	PUNCT
ftr-437	1094	1	enron	enron	PROPN
ftr-437	1094	2	:	:	PUNCT
ftr-437	1094	3	a	a	DET
ftr-437	1094	4	simple	simple	ADJ
ftr-437	1094	5	question	question	NOUN
ftr-437	1094	6	of	of	ADP
ftr-437	1094	7	right	right	ADJ
ftr-437	1094	8	and	and	CCONJ
ftr-437	1094	9	wrong	wrong	ADJ
ftr-437	1094	10	,	,	PUNCT
ftr-437	1094	11	supra	supra	ADJ
ftr-437	1094	12	note	note	NOUN
ftr-437	1094	13	4	4	NUM
ftr-437	1094	14	.	.	NOUN
ftr-437	1094	15	308	308	NUM
ftr-437	1094	16	.	.	PUNCT
ftr-437	1095	1	i	i	PRON
ftr-437	1095	2	d.	d.	PROPN
ftr-437	1095	3	see	see	VERB
ftr-437	1095	4	also	also	ADV
ftr-437	1095	5	martin	martin	PROPN
ftr-437	1095	6	luther	luther	PROPN
ftr-437	1095	7	king	king	PROPN
ftr-437	1095	8	,	,	PUNCT
ftr-437	1095	9	jr	jr	PROPN
ftr-437	1095	10	.	.	PROPN
ftr-437	1095	11	,	,	PUNCT
ftr-437	1095	12	“	"	PUNCT
ftr-437	1095	13	letter	letter	NOUN
ftr-437	1095	14	from	from	ADP
ftr-437	1095	15	birmingham	birmingham	PROPN
ftr-437	1095	16	jail	jail	NOUN
ftr-437	1095	17	”	"	PUNCT
ftr-437	1095	18	in	in	ADP
ftr-437	1095	19	why	why	SCONJ
ftr-437	1095	20	we	we	PRON
ftr-437	1095	21	ca	can	AUX
ftr-437	1095	22	n’t	not	PART
ftr-437	1095	23	wait	wait	VERB
ftr-437	1095	24	85	85	NUM
ftr-437	1095	25	(	(	PUNCT
ftr-437	1095	26	harper	harper	NOUN
ftr-437	1095	27	&	&	CCONJ
ftr-437	1095	28	row	row	PROPN
ftr-437	1095	29	1963	1963	NUM
ftr-437	1095	30	)	)	PUNCT
ftr-437	1095	31	.	.	PUNCT
ftr-437	1096	1	this	this	DET
ftr-437	1096	2	classic	classic	NOUN
ftr-437	1096	3	of	of	ADP
ftr-437	1096	4	literature	literature	NOUN
ftr-437	1096	5	has	have	VERB
ftr-437	1096	6	much	much	ADJ
ftr-437	1096	7	to	to	PART
ftr-437	1096	8	say	say	VERB
ftr-437	1096	9	about	about	ADP
ftr-437	1096	10	the	the	DET
ftr-437	1096	11	current	current	ADJ
ftr-437	1096	12	moral	moral	ADJ
ftr-437	1096	13	climate	climate	NOUN
ftr-437	1096	14	in	in	ADP
ftr-437	1096	15	business	business	NOUN
ftr-437	1096	16	,	,	PUNCT
ftr-437	1096	17	where	where	SCONJ
ftr-437	1096	18	law	law	NOUN
ftr-437	1096	19	is	be	AUX
ftr-437	1096	20	sometimes	sometimes	ADV
ftr-437	1096	21	exalted	exalt	VERB
ftr-437	1096	22	over	over	ADP
ftr-437	1096	23	ethics	ethic	NOUN
ftr-437	1096	24	,	,	PUNCT
ftr-437	1096	25	as	as	ADP
ftr-437	1096	26	in	in	ADP
ftr-437	1096	27	the	the	DET
ftr-437	1096	28	enron	enron	PROPN
ftr-437	1096	29	case	case	NOUN
ftr-437	1096	30	:	:	PUNCT
ftr-437	1096	31	just	just	ADV
ftr-437	1096	32	look	look	VERB
ftr-437	1096	33	at	at	ADP
ftr-437	1096	34	what	what	PRON
ftr-437	1096	35	enron	enron	PROPN
ftr-437	1096	36	,	,	PUNCT
ftr-437	1096	37	often	often	ADV
ftr-437	1096	38	with	with	ADP
ftr-437	1096	39	the	the	DET
ftr-437	1096	40	blessing	blessing	NOUN
ftr-437	1096	41	of	of	ADP
ftr-437	1096	42	andersen	andersen	PROPN
ftr-437	1096	43	,	,	PUNCT
ftr-437	1096	44	managed	manage	VERB
ftr-437	1096	45	to	to	PART
ftr-437	1096	46	accomplish	accomplish	VERB
ftr-437	1096	47	,	,	PUNCT
ftr-437	1096	48	apparently	apparently	ADV
ftr-437	1096	49	within	within	ADP
ftr-437	1096	50	the	the	DET
ftr-437	1096	51	comfortable	comfortable	ADJ
ftr-437	1096	52	confines	confine	NOUN
ftr-437	1096	53	of	of	ADP
ftr-437	1096	54	today	today	NOUN
ftr-437	1096	55	’s	’s	PART
ftr-437	1096	56	laws	law	NOUN
ftr-437	1096	57	:	:	PUNCT
ftr-437	1096	58	•	•	NOUN
ftr-437	1096	59	for	for	ADP
ftr-437	1096	60	nearly	nearly	ADV
ftr-437	1096	61	five	five	NUM
ftr-437	1096	62	years	year	NOUN
ftr-437	1096	63	,	,	PUNCT
ftr-437	1096	64	enron	enron	PROPN
ftr-437	1096	65	inflated	inflate	VERB
ftr-437	1096	66	earnings	earning	NOUN
ftr-437	1096	67	by	by	ADP
ftr-437	1096	68	a	a	DET
ftr-437	1096	69	total	total	NOUN
ftr-437	1096	70	of	of	ADP
ftr-437	1096	71	almost	almost	ADV
ftr-437	1096	72	$	$	SYM
ftr-437	1096	73	600	600	NUM
ftr-437	1096	74	million	million	NUM
ftr-437	1096	75	.	.	PUNCT
ftr-437	1097	1	this	this	DET
ftr-437	1097	2	“	"	PUNCT
ftr-437	1097	3	legal	legal	ADJ
ftr-437	1097	4	”	"	PUNCT
ftr-437	1097	5	practice	practice	NOUN
ftr-437	1097	6	forced	force	VERB
ftr-437	1097	7	investors	investor	NOUN
ftr-437	1097	8	to	to	PART
ftr-437	1097	9	make	make	VERB
ftr-437	1097	10	decisions	decision	NOUN
ftr-437	1097	11	about	about	ADP
ftr-437	1097	12	the	the	DET
ftr-437	1097	13	value	value	NOUN
ftr-437	1097	14	of	of	ADP
ftr-437	1097	15	enron	enron	PROPN
ftr-437	1097	16	’s	’s	PART
ftr-437	1097	17	stock	stock	NOUN
ftr-437	1097	18	using	use	VERB
ftr-437	1097	19	bogus	bogus	ADJ
ftr-437	1097	20	profit	profit	NOUN
ftr-437	1097	21	figures	figure	NOUN
ftr-437	1097	22	.	.	PUNCT
ftr-437	1098	1	•	•	ADP
ftr-437	1098	2	using	use	VERB
ftr-437	1098	3	off	off	ADP
ftr-437	1098	4	-	-	PUNCT
ftr-437	1098	5	the	the	DET
ftr-437	1098	6	-	-	PUNCT
ftr-437	1098	7	books	book	NOUN
ftr-437	1098	8	partnerships	partnership	NOUN
ftr-437	1098	9	and	and	CCONJ
ftr-437	1098	10	maddeningly	maddeningly	ADV
ftr-437	1098	11	opaque	opaque	ADJ
ftr-437	1098	12	accounting	accounting	NOUN
ftr-437	1098	13	,	,	PUNCT
ftr-437	1098	14	with	with	ADP
ftr-437	1098	15	andersen	andersen	PROPN
ftr-437	1098	16	’s	’s	PART
ftr-437	1098	17	approval	approval	NOUN
ftr-437	1098	18	,	,	PUNCT
ftr-437	1098	19	enron	enron	PROPN
ftr-437	1098	20	shielded	shield	VERB
ftr-437	1098	21	about	about	ADV
ftr-437	1098	22	$	$	SYM
ftr-437	1098	23	500	500	NUM
ftr-437	1098	24	million	million	NUM
ftr-437	1098	25	in	in	ADP
ftr-437	1098	26	debt	debt	NOUN
ftr-437	1098	27	.	.	PUNCT
ftr-437	1099	1	that	that	PRON
ftr-437	1099	2	helped	helped	AUX
ftr-437	1099	3	keep	keep	VERB
ftr-437	1099	4	enron	enron	PROPN
ftr-437	1099	5	’s	’s	PART
ftr-437	1099	6	credit	credit	NOUN
ftr-437	1099	7	rating	rating	NOUN
ftr-437	1099	8	high	high	ADJ
ftr-437	1099	9	,	,	PUNCT
ftr-437	1099	10	but	but	CCONJ
ftr-437	1099	11	at	at	ADP
ftr-437	1099	12	the	the	DET
ftr-437	1099	13	expense	expense	NOUN
ftr-437	1099	14	of	of	ADP
ftr-437	1099	15	misleading	mislead	VERB
ftr-437	1099	16	anyone	anyone	PRON
ftr-437	1099	17	foolish	foolish	ADJ
ftr-437	1099	18	enough	enough	ADV
ftr-437	1099	19	to	to	PART
ftr-437	1099	20	trust	trust	VERB
ftr-437	1099	21	the	the	DET
ftr-437	1099	22	numbers	number	NOUN
ftr-437	1099	23	coming	come	VERB
ftr-437	1099	24	from	from	ADP
ftr-437	1099	25	the	the	DET
ftr-437	1099	26	company	company	NOUN
ftr-437	1099	27	and	and	CCONJ
ftr-437	1099	28	the	the	DET
ftr-437	1099	29	private	private	ADJ
ftr-437	1099	30	credit	credit	NOUN
ftr-437	1099	31	-	-	PUNCT
ftr-437	1099	32	ratings	rating	NOUN
ftr-437	1099	33	agencies	agency	NOUN
ftr-437	1099	34	.	.	PUNCT
ftr-437	1100	1	to	to	PART
ftr-437	1100	2	be	be	AUX
ftr-437	1100	3	sure	sure	ADJ
ftr-437	1100	4	,	,	PUNCT
ftr-437	1100	5	at	at	ADV
ftr-437	1100	6	least	least	ADJ
ftr-437	1100	7	one	one	NUM
ftr-437	1100	8	high	high	ADJ
ftr-437	1100	9	-	-	PUNCT
ftr-437	1100	10	level	level	NOUN
ftr-437	1100	11	enron	enron	PROPN
ftr-437	1100	12	official	official	NOUN
ftr-437	1100	13	tried	try	VERB
ftr-437	1100	14	to	to	PART
ftr-437	1100	15	do	do	VERB
ftr-437	1100	16	the	the	DET
ftr-437	1100	17	right	right	ADJ
ftr-437	1100	18	thing	thing	NOUN
ftr-437	1100	19	.	.	PUNCT
ftr-437	1101	1	but	but	CCONJ
ftr-437	1101	2	since	since	SCONJ
ftr-437	1101	3	everything	everything	PRON
ftr-437	1101	4	looked	look	VERB
ftr-437	1101	5	legal	legal	ADJ
ftr-437	1101	6	on	on	ADP
ftr-437	1101	7	paper	paper	NOUN
ftr-437	1101	8	,	,	PUNCT
ftr-437	1101	9	those	those	PRON
ftr-437	1101	10	asking	ask	VERB
ftr-437	1101	11	pointed	point	VERB
ftr-437	1101	12	questions	question	NOUN
ftr-437	1101	13	were	be	AUX
ftr-437	1101	14	ignored	ignore	VERB
ftr-437	1101	15	.	.	PUNCT
ftr-437	1102	1	even	even	ADV
ftr-437	1102	2	if	if	SCONJ
ftr-437	1102	3	the	the	DET
ftr-437	1102	4	nation	nation	NOUN
ftr-437	1102	5	’s	’s	PART
ftr-437	1102	6	laws	law	NOUN
ftr-437	1102	7	were	be	AUX
ftr-437	1102	8	n’t	not	PART
ftr-437	1102	9	so	so	ADV
ftr-437	1102	10	permissive	permissive	ADJ
ftr-437	1102	11	,	,	PUNCT
ftr-437	1102	12	enron	enron	PROPN
ftr-437	1102	13	very	very	ADV
ftr-437	1102	14	well	well	ADV
ftr-437	1102	15	may	may	AUX
ftr-437	1102	16	have	have	AUX
ftr-437	1102	17	met	meet	VERB
ftr-437	1102	18	the	the	DET
ftr-437	1102	19	same	same	ADJ
ftr-437	1102	20	end	end	NOUN
ftr-437	1102	21	.	.	PUNCT
ftr-437	1103	1	in	in	ADP
ftr-437	1103	2	a	a	DET
ftr-437	1103	3	free	free	ADJ
ftr-437	1103	4	-	-	PUNCT
ftr-437	1103	5	market	market	NOUN
ftr-437	1103	6	economy	economy	NOUN
ftr-437	1103	7	,	,	PUNCT
ftr-437	1103	8	no	no	DET
ftr-437	1103	9	business	business	NOUN
ftr-437	1103	10	is	be	AUX
ftr-437	1103	11	guaranteed	guarantee	VERB
ftr-437	1103	12	a	a	DET
ftr-437	1103	13	successful	successful	ADJ
ftr-437	1103	14	future	future	NOUN
ftr-437	1103	15	.	.	PUNCT
ftr-437	1104	1	had	have	AUX
ftr-437	1104	2	everyone	everyone	PRON
ftr-437	1104	3	involved	involve	VERB
ftr-437	1104	4	used	use	VERB
ftr-437	1104	5	an	an	DET
ftr-437	1104	6	ethical	ethical	ADJ
ftr-437	1104	7	compass	compass	NOUN
ftr-437	1104	8	rather	rather	ADV
ftr-437	1104	9	than	than	ADP
ftr-437	1104	10	a	a	DET
ftr-437	1104	11	strictly	strictly	ADV
ftr-437	1104	12	legal	legal	ADJ
ftr-437	1104	13	one	one	NOUN
ftr-437	1104	14	,	,	PUNCT
ftr-437	1104	15	investors	investor	NOUN
ftr-437	1104	16	would	would	AUX
ftr-437	1104	17	have	have	AUX
ftr-437	1104	18	been	be	AUX
ftr-437	1104	19	armed	arm	VERB
ftr-437	1104	20	with	with	ADP
ftr-437	1104	21	accurate	accurate	ADJ
ftr-437	1104	22	information	information	NOUN
ftr-437	1104	23	about	about	ADP
ftr-437	1104	24	enron	enron	PROPN
ftr-437	1104	25	’s	’s	PART
ftr-437	1104	26	business	business	NOUN
ftr-437	1104	27	and	and	CCONJ
ftr-437	1104	28	the	the	DET
ftr-437	1104	29	risks	risk	NOUN
ftr-437	1104	30	it	it	PRON
ftr-437	1104	31	entailed	entail	VERB
ftr-437	1104	32	when	when	SCONJ
ftr-437	1104	33	deciding	decide	VERB
ftr-437	1104	34	whether	whether	SCONJ
ftr-437	1104	35	or	or	CCONJ
ftr-437	1104	36	not	not	PART
ftr-437	1104	37	to	to	PART
ftr-437	1104	38	buy	buy	VERB
ftr-437	1104	39	its	its	PRON
ftr-437	1104	40	stock.307	stock.307	NOUN
ftr-437	1104	41	metaphorically	metaphorically	ADV
ftr-437	1104	42	,	,	PUNCT
ftr-437	1104	43	in	in	ADP
ftr-437	1104	44	the	the	DET
ftr-437	1104	45	room	room	NOUN
ftr-437	1104	46	of	of	ADP
ftr-437	1104	47	life	life	NOUN
ftr-437	1104	48	,	,	PUNCT
ftr-437	1104	49	law	law	NOUN
ftr-437	1104	50	is	be	AUX
ftr-437	1104	51	the	the	DET
ftr-437	1104	52	floor	floor	NOUN
ftr-437	1104	53	and	and	CCONJ
ftr-437	1104	54	ethics	ethic	NOUN
ftr-437	1104	55	is	be	AUX
ftr-437	1104	56	the	the	DET
ftr-437	1104	57	ceiling	ceiling	NOUN
ftr-437	1104	58	.	.	PUNCT
ftr-437	1105	1	to	to	PART
ftr-437	1105	2	do	do	AUX
ftr-437	1105	3	what	what	PRON
ftr-437	1105	4	is	be	AUX
ftr-437	1105	5	“	"	PUNCT
ftr-437	1105	6	legally	legally	ADV
ftr-437	1105	7	correct	correct	ADJ
ftr-437	1105	8	”	"	PUNCT
ftr-437	1105	9	may	may	AUX
ftr-437	1105	10	be	be	AUX
ftr-437	1105	11	terribly	terribly	ADV
ftr-437	1105	12	deficient	deficient	ADJ
ftr-437	1105	13	of	of	ADP
ftr-437	1105	14	any	any	DET
ftr-437	1105	15	moral	moral	ADJ
ftr-437	1105	16	base	base	NOUN
ftr-437	1105	17	.	.	PUNCT
ftr-437	1106	1	so	so	ADV
ftr-437	1106	2	how	how	SCONJ
ftr-437	1106	3	do	do	AUX
ftr-437	1106	4	moral	moral	ADJ
ftr-437	1106	5	considerations	consideration	NOUN
ftr-437	1106	6	impact	impact	VERB
ftr-437	1106	7	tax	tax	NOUN
ftr-437	1106	8	advisors	advisor	NOUN
ftr-437	1106	9	in	in	ADP
ftr-437	1106	10	the	the	DET
ftr-437	1106	11	application	application	NOUN
ftr-437	1106	12	of	of	ADP
ftr-437	1106	13	legal	legal	ADJ
ftr-437	1106	14	tax	tax	NOUN
ftr-437	1106	15	review	review	NOUN
ftr-437	1106	16	standards	standard	NOUN
ftr-437	1106	17	of	of	ADP
ftr-437	1106	18	proposed	propose	VERB
ftr-437	1106	19	transactions	transaction	NOUN
ftr-437	1106	20	?	?	PUNCT
ftr-437	1107	1	in	in	ADP
ftr-437	1107	2	several	several	ADJ
ftr-437	1107	3	ways	way	NOUN
ftr-437	1107	4	.	.	PUNCT
ftr-437	1108	1	first	first	ADV
ftr-437	1108	2	,	,	PUNCT
ftr-437	1108	3	an	an	DET
ftr-437	1108	4	action	action	NOUN
ftr-437	1108	5	can	can	AUX
ftr-437	1108	6	be	be	AUX
ftr-437	1108	7	illegal	illegal	ADJ
ftr-437	1108	8	but	but	CCONJ
ftr-437	1108	9	morally	morally	ADV
ftr-437	1108	10	right.308	right.308	ADJ
ftr-437	1108	11	for	for	ADP
ftr-437	1108	12	example	example	NOUN
ftr-437	1108	13	,	,	PUNCT
ftr-437	1108	14	the	the	DET
ftr-437	1108	15	assistance	assistance	NOUN
ftr-437	1108	16	to	to	ADP
ftr-437	1108	17	jewish	jewish	ADJ
ftr-437	1108	18	families	family	NOUN
ftr-437	1108	19	to	to	PART
ftr-437	1108	20	escape	escape	VERB
ftr-437	1108	21	certain	certain	ADJ
ftr-437	1108	22	death	death	NOUN
ftr-437	1108	23	at	at	ADP
ftr-437	1108	24	the	the	DET
ftr-437	1108	25	hands	hand	NOUN
ftr-437	1108	26	of	of	ADP
ftr-437	1108	27	the	the	DET
ftr-437	1108	28	nazis	nazi	NOUN
ftr-437	1108	29	or	or	CCONJ
ftr-437	1108	30	2002	2002	NUM
ftr-437	1108	31	]	]	PUNCT
ftr-437	1108	32	watchdogs	watchdog	NOUN
ftr-437	1108	33	that	that	PRON
ftr-437	1108	34	failed	fail	VERB
ftr-437	1108	35	to	to	PART
ftr-437	1108	36	bark	bark	VERB
ftr-437	1108	37	905	905	NUM
ftr-437	1108	38	309	309	NUM
ftr-437	1108	39	.	.	PUNCT
ftr-437	1109	1	king	king	PROPN
ftr-437	1109	2	,	,	PUNCT
ftr-437	1109	3	supra	supra	PROPN
ftr-437	1109	4	note	note	PROPN
ftr-437	1109	5	308	308	NUM
ftr-437	1109	6	,	,	PUNCT
ftr-437	1109	7	at	at	ADP
ftr-437	1109	8	8	8	NUM
ftr-437	1109	9	.	.	PUNCT
ftr-437	1109	10	310	310	NUM
ftr-437	1109	11	.	.	PUNCT
ftr-437	1110	1	king	king	PROPN
ftr-437	1110	2	,	,	PUNCT
ftr-437	1110	3	supra	supra	PROPN
ftr-437	1110	4	note	note	PROPN
ftr-437	1110	5	308	308	NUM
ftr-437	1110	6	,	,	PUNCT
ftr-437	1110	7	at	at	ADP
ftr-437	1110	8	9	9	NUM
ftr-437	1110	9	.	.	X
ftr-437	1110	10	311	311	NUM
ftr-437	1110	11	.	.	PUNCT
ftr-437	1111	1	report	report	NOUN
ftr-437	1111	2	,	,	PUNCT
ftr-437	1111	3	supra	supra	PROPN
ftr-437	1111	4	note	note	NOUN
ftr-437	1111	5	10	10	NUM
ftr-437	1111	6	,	,	PUNCT
ftr-437	1111	7	at	at	ADP
ftr-437	1111	8	178	178	NUM
ftr-437	1111	9	.	.	PUNCT
ftr-437	1112	1	312	312	NUM
ftr-437	1112	2	.	.	PUNCT
ftr-437	1112	3	king	king	PROPN
ftr-437	1112	4	,	,	PUNCT
ftr-437	1112	5	supra	supra	PROPN
ftr-437	1112	6	note	note	PROPN
ftr-437	1112	7	308	308	NUM
ftr-437	1112	8	,	,	PUNCT
ftr-437	1112	9	at	at	ADP
ftr-437	1112	10	161	161	NUM
ftr-437	1112	11	.	.	PUNCT
ftr-437	1112	12	313	313	NUM
ftr-437	1112	13	.	.	PUNCT
ftr-437	1113	1	king	king	PROPN
ftr-437	1113	2	,	,	PUNCT
ftr-437	1113	3	supra	supra	PROPN
ftr-437	1113	4	note	note	PROPN
ftr-437	1113	5	308	308	NUM
ftr-437	1113	6	,	,	PUNCT
ftr-437	1113	7	at	at	ADP
ftr-437	1113	8	162	162	NUM
ftr-437	1113	9	.	.	PUNCT
ftr-437	1114	1	while	while	SCONJ
ftr-437	1114	2	arthur	arthur	PROPN
ftr-437	1114	3	andersen	andersen	PROPN
ftr-437	1114	4	may	may	PROPN
ftr-437	1114	5	or	or	CCONJ
ftr-437	1114	6	may	may	AUX
ftr-437	1114	7	not	not	PART
ftr-437	1114	8	be	be	AUX
ftr-437	1114	9	criminally	criminally	ADV
ftr-437	1114	10	liable	liable	ADJ
ftr-437	1114	11	for	for	ADP
ftr-437	1114	12	its	its	PRON
ftr-437	1114	13	employee	employee	NOUN
ftr-437	1114	14	actions	action	NOUN
ftr-437	1114	15	of	of	ADP
ftr-437	1114	16	shredding	shred	VERB
ftr-437	1114	17	thousands	thousand	NOUN
ftr-437	1114	18	of	of	ADP
ftr-437	1114	19	documents	document	NOUN
ftr-437	1114	20	,	,	PUNCT
ftr-437	1114	21	under	under	ADP
ftr-437	1114	22	this	this	DET
ftr-437	1114	23	moral	moral	ADJ
ftr-437	1114	24	responsibility	responsibility	NOUN
ftr-437	1114	25	theory	theory	NOUN
ftr-437	1114	26	,	,	PUNCT
ftr-437	1114	27	it	it	PRON
ftr-437	1114	28	is	be	AUX
ftr-437	1114	29	morally	morally	ADV
ftr-437	1114	30	accountable	accountable	ADJ
ftr-437	1114	31	as	as	ADP
ftr-437	1114	32	a	a	DET
ftr-437	1114	33	firm	firm	NOUN
ftr-437	1114	34	for	for	ADP
ftr-437	1114	35	this	this	DET
ftr-437	1114	36	immoral	immoral	ADJ
ftr-437	1114	37	act	act	NOUN
ftr-437	1114	38	.	.	PUNCT
ftr-437	1115	1	314	314	X
ftr-437	1115	2	.	.	PUNCT
ftr-437	1116	1	king	king	PROPN
ftr-437	1116	2	,	,	PUNCT
ftr-437	1116	3	supra	supra	PROPN
ftr-437	1116	4	note	note	PROPN
ftr-437	1116	5	308	308	NUM
ftr-437	1116	6	,	,	PUNCT
ftr-437	1116	7	at	at	ADP
ftr-437	1116	8	295	295	NUM
ftr-437	1116	9	.	.	PUNCT
ftr-437	1117	1	the	the	DET
ftr-437	1117	2	nonviolent	nonviolent	ADJ
ftr-437	1117	3	protests	protest	NOUN
ftr-437	1117	4	of	of	ADP
ftr-437	1117	5	the	the	DET
ftr-437	1117	6	1960s	1960	NOUN
ftr-437	1117	7	in	in	ADP
ftr-437	1117	8	the	the	DET
ftr-437	1117	9	south	south	NOUN
ftr-437	1117	10	against	against	ADP
ftr-437	1117	11	segregation309	segregation309	PROPN
ftr-437	1117	12	were	be	AUX
ftr-437	1117	13	moral	moral	ADJ
ftr-437	1117	14	actions	action	NOUN
ftr-437	1117	15	albeit	albeit	SCONJ
ftr-437	1117	16	illegal	illegal	ADJ
ftr-437	1117	17	.	.	PUNCT
ftr-437	1118	1	second	second	ADJ
ftr-437	1118	2	,	,	PUNCT
ftr-437	1118	3	an	an	DET
ftr-437	1118	4	action	action	NOUN
ftr-437	1118	5	can	can	AUX
ftr-437	1118	6	be	be	AUX
ftr-437	1118	7	legal	legal	ADJ
ftr-437	1118	8	,	,	PUNCT
ftr-437	1118	9	but	but	CCONJ
ftr-437	1118	10	morally	morally	ADV
ftr-437	1118	11	wrong.310	wrong.310	NOUN
ftr-437	1118	12	for	for	ADP
ftr-437	1118	13	instance	instance	NOUN
ftr-437	1118	14	,	,	PUNCT
ftr-437	1118	15	this	this	PRON
ftr-437	1118	16	was	be	AUX
ftr-437	1118	17	the	the	DET
ftr-437	1118	18	enron	enron	PROPN
ftr-437	1118	19	case	case	NOUN
ftr-437	1118	20	in	in	ADP
ftr-437	1118	21	its	its	PRON
ftr-437	1118	22	advisor	advisor	NOUN
ftr-437	1118	23	approved	approve	VERB
ftr-437	1118	24	legal	legal	ADJ
ftr-437	1118	25	use	use	NOUN
ftr-437	1118	26	of	of	ADP
ftr-437	1118	27	special	special	ADJ
ftr-437	1118	28	purpose	purpose	NOUN
ftr-437	1118	29	entities	entity	NOUN
ftr-437	1118	30	.	.	PUNCT
ftr-437	1119	1	in	in	ADP
ftr-437	1119	2	the	the	DET
ftr-437	1119	3	report	report	NOUN
ftr-437	1119	4	,	,	PUNCT
ftr-437	1119	5	committee	committee	NOUN
ftr-437	1119	6	noted	note	VERB
ftr-437	1119	7	:	:	PUNCT
ftr-437	1119	8	overall	overall	ADV
ftr-437	1119	9	,	,	PUNCT
ftr-437	1119	10	enron	enron	PROPN
ftr-437	1119	11	failed	fail	VERB
ftr-437	1119	12	to	to	PART
ftr-437	1119	13	disclose	disclose	VERB
ftr-437	1119	14	facts	fact	NOUN
ftr-437	1119	15	that	that	PRON
ftr-437	1119	16	were	be	AUX
ftr-437	1119	17	important	important	ADJ
ftr-437	1119	18	for	for	ADP
ftr-437	1119	19	an	an	DET
ftr-437	1119	20	understanding	understanding	NOUN
ftr-437	1119	21	of	of	ADP
ftr-437	1119	22	the	the	DET
ftr-437	1119	23	substance	substance	NOUN
ftr-437	1119	24	of	of	ADP
ftr-437	1119	25	the	the	DET
ftr-437	1119	26	transactions	transaction	NOUN
ftr-437	1119	27	.	.	PUNCT
ftr-437	1120	1	the	the	DET
ftr-437	1120	2	company	company	NOUN
ftr-437	1120	3	did	do	AUX
ftr-437	1120	4	disclose	disclose	VERB
ftr-437	1120	5	that	that	SCONJ
ftr-437	1120	6	there	there	PRON
ftr-437	1120	7	were	be	VERB
ftr-437	1120	8	large	large	ADJ
ftr-437	1120	9	transactions	transaction	NOUN
ftr-437	1120	10	with	with	ADP
ftr-437	1120	11	entities	entity	NOUN
ftr-437	1120	12	in	in	ADP
ftr-437	1120	13	which	which	PRON
ftr-437	1120	14	the	the	DET
ftr-437	1120	15	cfo	cfo	NOUN
ftr-437	1120	16	had	have	VERB
ftr-437	1120	17	an	an	DET
ftr-437	1120	18	interest	interest	NOUN
ftr-437	1120	19	.	.	PUNCT
ftr-437	1121	1	enron	enron	PROPN
ftr-437	1121	2	did	do	AUX
ftr-437	1121	3	not	not	PART
ftr-437	1121	4	,	,	PUNCT
ftr-437	1121	5	however	however	ADV
ftr-437	1121	6	,	,	PUNCT
ftr-437	1121	7	set	set	VERB
ftr-437	1121	8	forth	forth	ADP
ftr-437	1121	9	the	the	DET
ftr-437	1121	10	cfo	cfo	PROPN
ftr-437	1121	11	’s	’s	PART
ftr-437	1121	12	actual	actual	ADJ
ftr-437	1121	13	or	or	CCONJ
ftr-437	1121	14	likely	likely	ADJ
ftr-437	1121	15	economic	economic	ADJ
ftr-437	1121	16	benefits	benefit	NOUN
ftr-437	1121	17	from	from	ADP
ftr-437	1121	18	these	these	DET
ftr-437	1121	19	transactions	transaction	NOUN
ftr-437	1121	20	and	and	CCONJ
ftr-437	1121	21	,	,	PUNCT
ftr-437	1121	22	most	most	ADV
ftr-437	1121	23	importantly	importantly	ADV
ftr-437	1121	24	,	,	PUNCT
ftr-437	1121	25	never	never	ADV
ftr-437	1121	26	clearly	clearly	ADV
ftr-437	1121	27	disclosed	disclose	VERB
ftr-437	1121	28	the	the	DET
ftr-437	1121	29	purposes	purpose	NOUN
ftr-437	1121	30	behind	behind	ADP
ftr-437	1121	31	these	these	DET
ftr-437	1121	32	transactions	transaction	NOUN
ftr-437	1121	33	or	or	CCONJ
ftr-437	1121	34	the	the	DET
ftr-437	1121	35	complete	complete	ADJ
ftr-437	1121	36	financial	financial	ADJ
ftr-437	1121	37	statement	statement	NOUN
ftr-437	1121	38	effects	effect	NOUN
ftr-437	1121	39	of	of	ADP
ftr-437	1121	40	these	these	DET
ftr-437	1121	41	complex	complex	ADJ
ftr-437	1121	42	arrangements	arrangement	NOUN
ftr-437	1121	43	.	.	PUNCT
ftr-437	1122	1	the	the	DET
ftr-437	1122	2	disclosures	disclosure	NOUN
ftr-437	1122	3	also	also	ADV
ftr-437	1122	4	asserted	assert	VERB
ftr-437	1122	5	without	without	ADP
ftr-437	1122	6	adequate	adequate	ADJ
ftr-437	1122	7	foundation	foundation	NOUN
ftr-437	1122	8	,	,	PUNCT
ftr-437	1122	9	in	in	ADP
ftr-437	1122	10	effect	effect	NOUN
ftr-437	1122	11	,	,	PUNCT
ftr-437	1122	12	that	that	SCONJ
ftr-437	1122	13	the	the	DET
ftr-437	1122	14	arrangements	arrangement	NOUN
ftr-437	1122	15	were	be	AUX
ftr-437	1122	16	comparable	comparable	ADJ
ftr-437	1122	17	to	to	ADP
ftr-437	1122	18	arm’s	arm’s	NUM
ftr-437	1122	19	-	-	PUNCT
ftr-437	1122	20	length	length	NOUN
ftr-437	1122	21	transactions	transaction	NOUN
ftr-437	1122	22	.	.	PUNCT
ftr-437	1123	1	we	we	PRON
ftr-437	1123	2	believe	believe	VERB
ftr-437	1123	3	that	that	SCONJ
ftr-437	1123	4	the	the	DET
ftr-437	1123	5	responsibility	responsibility	NOUN
ftr-437	1123	6	for	for	ADP
ftr-437	1123	7	these	these	DET
ftr-437	1123	8	inadequate	inadequate	ADJ
ftr-437	1123	9	disclosures	disclosure	NOUN
ftr-437	1123	10	is	be	AUX
ftr-437	1123	11	shared	share	VERB
ftr-437	1123	12	by	by	ADP
ftr-437	1123	13	enron	enron	PROPN
ftr-437	1123	14	management	management	PROPN
ftr-437	1123	15	,	,	PUNCT
ftr-437	1123	16	the	the	DET
ftr-437	1123	17	audit	audit	NOUN
ftr-437	1123	18	and	and	CCONJ
ftr-437	1123	19	compliance	compliance	NOUN
ftr-437	1123	20	committee	committee	NOUN
ftr-437	1123	21	of	of	ADP
ftr-437	1123	22	the	the	DET
ftr-437	1123	23	board	board	NOUN
ftr-437	1123	24	,	,	PUNCT
ftr-437	1123	25	enron	enron	PROPN
ftr-437	1123	26	’s	’s	PART
ftr-437	1123	27	inhouse	inhouse	PROPN
ftr-437	1123	28	counsel	counsel	NOUN
ftr-437	1123	29	,	,	PUNCT
ftr-437	1123	30	vinson	vinson	PROPN
ftr-437	1123	31	&	&	CCONJ
ftr-437	1123	32	elkins	elkins	PROPN
ftr-437	1123	33	,	,	PUNCT
ftr-437	1123	34	and	and	CCONJ
ftr-437	1123	35	andersen.311	andersen.311	PROPN
ftr-437	1123	36	third	third	NOUN
ftr-437	1123	37	,	,	PUNCT
ftr-437	1123	38	persons	person	NOUN
ftr-437	1123	39	must	must	AUX
ftr-437	1123	40	be	be	AUX
ftr-437	1123	41	morally	morally	ADV
ftr-437	1123	42	responsible	responsible	ADJ
ftr-437	1123	43	for	for	ADP
ftr-437	1123	44	their	their	PRON
ftr-437	1123	45	past	past	ADJ
ftr-437	1123	46	actions	action	NOUN
ftr-437	1123	47	.	.	PUNCT
ftr-437	1124	1	this	this	PRON
ftr-437	1124	2	means	mean	VERB
ftr-437	1124	3	that	that	SCONJ
ftr-437	1124	4	an	an	DET
ftr-437	1124	5	advisor	advisor	NOUN
ftr-437	1124	6	should	should	AUX
ftr-437	1124	7	have	have	VERB
ftr-437	1124	8	the	the	DET
ftr-437	1124	9	competency	competency	NOUN
ftr-437	1124	10	to	to	PART
ftr-437	1124	11	make	make	VERB
ftr-437	1124	12	moral	moral	ADJ
ftr-437	1124	13	or	or	CCONJ
ftr-437	1124	14	rational	rational	ADJ
ftr-437	1124	15	decisions	decision	NOUN
ftr-437	1124	16	on	on	ADP
ftr-437	1124	17	one	one	NUM
ftr-437	1124	18	’s	’s	NOUN
ftr-437	1124	19	own.312	own.312	NOUN
ftr-437	1124	20	once	once	ADV
ftr-437	1124	21	again	again	ADV
ftr-437	1124	22	,	,	PUNCT
ftr-437	1124	23	this	this	PRON
ftr-437	1124	24	requires	require	VERB
ftr-437	1124	25	that	that	SCONJ
ftr-437	1124	26	even	even	ADV
ftr-437	1124	27	corporations	corporation	NOUN
ftr-437	1124	28	,	,	PUNCT
ftr-437	1124	29	like	like	ADP
ftr-437	1124	30	enron	enron	PROPN
ftr-437	1124	31	,	,	PUNCT
ftr-437	1124	32	or	or	CCONJ
ftr-437	1124	33	partnerships	partnership	NOUN
ftr-437	1124	34	like	like	ADP
ftr-437	1124	35	arthur	arthur	PROPN
ftr-437	1124	36	andersen	andersen	PROPN
ftr-437	1124	37	,	,	PUNCT
ftr-437	1124	38	can	can	AUX
ftr-437	1124	39	make	make	VERB
ftr-437	1124	40	rational	rational	ADJ
ftr-437	1124	41	and	and	CCONJ
ftr-437	1124	42	moral	moral	ADJ
ftr-437	1124	43	decisions	decision	NOUN
ftr-437	1124	44	on	on	ADP
ftr-437	1124	45	their	their	PRON
ftr-437	1124	46	own	own	ADJ
ftr-437	1124	47	–	–	PUNCT
ftr-437	1124	48	if	if	SCONJ
ftr-437	1124	49	they	they	PRON
ftr-437	1124	50	are	be	AUX
ftr-437	1124	51	treated	treat	VERB
ftr-437	1124	52	as	as	ADP
ftr-437	1124	53	moral	moral	ADJ
ftr-437	1124	54	agents	agent	NOUN
ftr-437	1124	55	–	–	PUNCT
ftr-437	1124	56	then	then	ADV
ftr-437	1124	57	such	such	ADJ
ftr-437	1124	58	entities	entity	NOUN
ftr-437	1124	59	can	can	AUX
ftr-437	1124	60	demonstrate	demonstrate	VERB
ftr-437	1124	61	moral	moral	ADJ
ftr-437	1124	62	responsibilities	responsibility	NOUN
ftr-437	1124	63	to	to	ADP
ftr-437	1124	64	others	other	NOUN
ftr-437	1124	65	,	,	PUNCT
ftr-437	1124	66	e.g.	e.g.	ADV
ftr-437	1124	67	shareholders	shareholder	NOUN
ftr-437	1124	68	and	and	CCONJ
ftr-437	1124	69	employees.313	employees.313	PROPN
ftr-437	1124	70	last	last	ADV
ftr-437	1124	71	,	,	PUNCT
ftr-437	1124	72	the	the	DET
ftr-437	1124	73	question	question	NOUN
ftr-437	1124	74	of	of	ADP
ftr-437	1124	75	self	self	NOUN
ftr-437	1124	76	-	-	PUNCT
ftr-437	1124	77	interest	interest	NOUN
ftr-437	1124	78	is	be	AUX
ftr-437	1124	79	crucial	crucial	ADJ
ftr-437	1124	80	to	to	ADP
ftr-437	1124	81	any	any	DET
ftr-437	1124	82	moral	moral	ADJ
ftr-437	1124	83	decision	decision	NOUN
ftr-437	1124	84	.	.	PUNCT
ftr-437	1125	1	or	or	CCONJ
ftr-437	1125	2	,	,	PUNCT
ftr-437	1125	3	when	when	SCONJ
ftr-437	1125	4	does	do	AUX
ftr-437	1125	5	self	self	NOUN
ftr-437	1125	6	-	-	PUNCT
ftr-437	1125	7	interest	interest	NOUN
ftr-437	1125	8	trump	trump	NOUN
ftr-437	1125	9	moral	moral	ADJ
ftr-437	1125	10	duty	duty	NOUN
ftr-437	1125	11	?	?	PUNCT
ftr-437	1126	1	in	in	ADP
ftr-437	1126	2	ethics	ethic	NOUN
ftr-437	1126	3	this	this	PRON
ftr-437	1126	4	is	be	AUX
ftr-437	1126	5	known	know	VERB
ftr-437	1126	6	as	as	ADP
ftr-437	1126	7	prudential	prudential	ADJ
ftr-437	1126	8	versus	versus	ADP
ftr-437	1126	9	moral	moral	ADJ
ftr-437	1126	10	reason.314	reason.314	NOUN
ftr-437	1126	11	every	every	DET
ftr-437	1126	12	lawyer	lawyer	NOUN
ftr-437	1126	13	or	or	CCONJ
ftr-437	1126	14	accountant	accountant	NOUN
ftr-437	1126	15	,	,	PUNCT
ftr-437	1126	16	at	at	ADP
ftr-437	1126	17	one	one	NUM
ftr-437	1126	18	time	time	NOUN
ftr-437	1126	19	or	or	CCONJ
ftr-437	1126	20	another	another	PRON
ftr-437	1126	21	in	in	ADP
ftr-437	1126	22	their	their	PRON
ftr-437	1126	23	career	career	NOUN
ftr-437	1126	24	,	,	PUNCT
ftr-437	1126	25	has	have	AUX
ftr-437	1126	26	had	have	VERB
ftr-437	1126	27	to	to	PART
ftr-437	1126	28	consider	consider	VERB
ftr-437	1126	29	prudential	prudential	ADJ
ftr-437	1126	30	reasons	reason	NOUN
ftr-437	1126	31	(	(	PUNCT
ftr-437	1126	32	considerations	consideration	NOUN
ftr-437	1126	33	of	of	ADP
ftr-437	1126	34	self906	self906	PROPN
ftr-437	1126	35	florida	florida	PROPN
ftr-437	1126	36	tax	tax	NOUN
ftr-437	1126	37	review	review	NOUN
ftr-437	1126	38	[	[	X
ftr-437	1126	39	vol.5:10	vol.5:10	NOUN
ftr-437	1126	40	315	315	NUM
ftr-437	1126	41	.	.	PUNCT
ftr-437	1127	1	king	king	PROPN
ftr-437	1127	2	,	,	PUNCT
ftr-437	1127	3	supra	supra	PROPN
ftr-437	1127	4	note	note	PROPN
ftr-437	1127	5	308	308	NUM
ftr-437	1127	6	,	,	PUNCT
ftr-437	1127	7	at	at	ADP
ftr-437	1127	8	295	295	NUM
ftr-437	1127	9	.	.	PUNCT
ftr-437	1128	1	316	316	NUM
ftr-437	1128	2	.	.	PUNCT
ftr-437	1128	3	king	king	PROPN
ftr-437	1128	4	,	,	PUNCT
ftr-437	1128	5	supra	supra	PROPN
ftr-437	1128	6	note	note	PROPN
ftr-437	1128	7	308	308	NUM
ftr-437	1128	8	,	,	PUNCT
ftr-437	1128	9	at	at	ADP
ftr-437	1128	10	294	294	NUM
ftr-437	1128	11	.	.	PUNCT
ftr-437	1129	1	317	317	NUM
ftr-437	1129	2	.	.	PUNCT
ftr-437	1129	3	king	king	PROPN
ftr-437	1129	4	,	,	PUNCT
ftr-437	1129	5	supra	supra	PROPN
ftr-437	1129	6	note	note	PROPN
ftr-437	1129	7	308	308	NUM
ftr-437	1129	8	,	,	PUNCT
ftr-437	1129	9	at	at	ADP
ftr-437	1129	10	294	294	NUM
ftr-437	1129	11	.	.	PUNCT
ftr-437	1129	12	318	318	NUM
ftr-437	1129	13	.	.	PUNCT
ftr-437	1130	1	the	the	DET
ftr-437	1130	2	report	report	NOUN
ftr-437	1130	3	noted	note	VERB
ftr-437	1130	4	that	that	SCONJ
ftr-437	1130	5	arthur	arthur	PROPN
ftr-437	1130	6	andersen	andersen	PROPN
ftr-437	1130	7	was	be	AUX
ftr-437	1130	8	paid	pay	VERB
ftr-437	1130	9	$	$	SYM
ftr-437	1130	10	5.7	5.7	NUM
ftr-437	1130	11	million	million	NUM
ftr-437	1130	12	for	for	ADP
ftr-437	1130	13	its	its	PRON
ftr-437	1130	14	assistance	assistance	NOUN
ftr-437	1130	15	in	in	ADP
ftr-437	1130	16	designing	design	VERB
ftr-437	1130	17	controversial	controversial	ADJ
ftr-437	1130	18	special	special	ADJ
ftr-437	1130	19	purpose	purpose	NOUN
ftr-437	1130	20	entities	entity	NOUN
ftr-437	1130	21	,	,	PUNCT
ftr-437	1130	22	viz	viz	PROPN
ftr-437	1130	23	.	.	PROPN
ftr-437	1130	24	,	,	PUNCT
ftr-437	1130	25	partnerships	partnership	NOUN
ftr-437	1130	26	.	.	PUNCT
ftr-437	1131	1	report	report	NOUN
ftr-437	1131	2	,	,	PUNCT
ftr-437	1131	3	supra	supra	PROPN
ftr-437	1131	4	note	note	NOUN
ftr-437	1131	5	10	10	NUM
ftr-437	1131	6	,	,	PUNCT
ftr-437	1131	7	at	at	ADP
ftr-437	1131	8	5	5	NUM
ftr-437	1131	9	.	.	PUNCT
ftr-437	1131	10	319	319	NUM
ftr-437	1131	11	.	.	PUNCT
ftr-437	1132	1	anita	anita	PROPN
ftr-437	1132	2	raghavan	raghavan	PROPN
ftr-437	1132	3	,	,	PUNCT
ftr-437	1132	4	accountable	accountable	ADJ
ftr-437	1132	5	:	:	PUNCT
ftr-437	1132	6	how	how	SCONJ
ftr-437	1132	7	a	a	DET
ftr-437	1132	8	bright	bright	ADJ
ftr-437	1132	9	star	star	NOUN
ftr-437	1132	10	at	at	ADP
ftr-437	1132	11	andersen	andersen	PROPN
ftr-437	1132	12	fell	fall	VERB
ftr-437	1132	13	along	along	ADP
ftr-437	1132	14	with	with	ADP
ftr-437	1132	15	enron	enron	PROPN
ftr-437	1132	16	,	,	PUNCT
ftr-437	1132	17	wall	wall	PROPN
ftr-437	1132	18	st	st	PROPN
ftr-437	1132	19	.	.	PROPN
ftr-437	1132	20	j.	j.	PROPN
ftr-437	1132	21	,	,	PUNCT
ftr-437	1132	22	may	may	AUX
ftr-437	1132	23	15	15	NUM
ftr-437	1132	24	,	,	PUNCT
ftr-437	1132	25	2002	2002	NUM
ftr-437	1132	26	,	,	PUNCT
ftr-437	1132	27	at	at	ADP
ftr-437	1132	28	a1	a1	PROPN
ftr-437	1132	29	.	.	PUNCT
ftr-437	1132	30	interest	interest	NOUN
ftr-437	1132	31	)	)	PUNCT
ftr-437	1132	32	versus	versus	ADP
ftr-437	1132	33	moral	moral	ADJ
ftr-437	1132	34	reasons	reason	NOUN
ftr-437	1132	35	(	(	PUNCT
ftr-437	1132	36	considerations	consideration	NOUN
ftr-437	1132	37	of	of	ADP
ftr-437	1132	38	the	the	DET
ftr-437	1132	39	interests	interest	NOUN
ftr-437	1132	40	of	of	ADP
ftr-437	1132	41	others	other	NOUN
ftr-437	1132	42	)	)	PUNCT
ftr-437	1132	43	in	in	ADP
ftr-437	1132	44	making	make	VERB
ftr-437	1132	45	a	a	DET
ftr-437	1132	46	decision.315	decision.315	NOUN
ftr-437	1132	47	as	as	ADP
ftr-437	1132	48	a	a	DET
ftr-437	1132	49	general	general	ADJ
ftr-437	1132	50	rule	rule	NOUN
ftr-437	1132	51	,	,	PUNCT
ftr-437	1132	52	if	if	SCONJ
ftr-437	1132	53	prudential	prudential	ADJ
ftr-437	1132	54	concerns	concern	NOUN
ftr-437	1132	55	outweigh	outweigh	VERB
ftr-437	1132	56	moral	moral	ADJ
ftr-437	1132	57	ones	one	NOUN
ftr-437	1132	58	,	,	PUNCT
ftr-437	1132	59	then	then	ADV
ftr-437	1132	60	the	the	DET
ftr-437	1132	61	decision	decision	NOUN
ftr-437	1132	62	maker	maker	NOUN
ftr-437	1132	63	may	may	AUX
ftr-437	1132	64	do	do	VERB
ftr-437	1132	65	what	what	PRON
ftr-437	1132	66	is	be	AUX
ftr-437	1132	67	in	in	ADP
ftr-437	1132	68	their	their	PRON
ftr-437	1132	69	own	own	ADJ
ftr-437	1132	70	best	good	ADJ
ftr-437	1132	71	interest.316	interest.316	ADJ
ftr-437	1132	72	on	on	ADP
ftr-437	1132	73	the	the	DET
ftr-437	1132	74	other	other	ADJ
ftr-437	1132	75	hand	hand	NOUN
ftr-437	1132	76	,	,	PUNCT
ftr-437	1132	77	if	if	SCONJ
ftr-437	1132	78	moral	moral	ADJ
ftr-437	1132	79	reasons	reason	NOUN
ftr-437	1132	80	override	override	VERB
ftr-437	1132	81	prudential	prudential	ADJ
ftr-437	1132	82	ones	one	NOUN
ftr-437	1132	83	,	,	PUNCT
ftr-437	1132	84	then	then	ADV
ftr-437	1132	85	the	the	DET
ftr-437	1132	86	decision	decision	NOUN
ftr-437	1132	87	maker	maker	NOUN
ftr-437	1132	88	should	should	AUX
ftr-437	1132	89	honor	honor	VERB
ftr-437	1132	90	their	their	PRON
ftr-437	1132	91	obligations	obligation	NOUN
ftr-437	1132	92	to	to	ADP
ftr-437	1132	93	others.317	others.317	NOUN
ftr-437	1132	94	consider	consider	VERB
ftr-437	1132	95	the	the	DET
ftr-437	1132	96	case	case	NOUN
ftr-437	1132	97	of	of	ADP
ftr-437	1132	98	enron	enron	PROPN
ftr-437	1132	99	once	once	ADV
ftr-437	1132	100	again	again	ADV
ftr-437	1132	101	.	.	PUNCT
ftr-437	1133	1	its	its	PRON
ftr-437	1133	2	payment	payment	NOUN
ftr-437	1133	3	of	of	ADP
ftr-437	1133	4	accounting	accounting	NOUN
ftr-437	1133	5	and	and	CCONJ
ftr-437	1133	6	legal	legal	ADJ
ftr-437	1133	7	fees	fee	NOUN
ftr-437	1133	8	for	for	ADP
ftr-437	1133	9	advice	advice	NOUN
ftr-437	1133	10	was	be	AUX
ftr-437	1133	11	substantial.318	substantial.318	NUM
ftr-437	1133	12	what	what	DET
ftr-437	1133	13	type	type	NOUN
ftr-437	1133	14	of	of	ADP
ftr-437	1133	15	pressure	pressure	NOUN
ftr-437	1133	16	did	do	VERB
ftr-437	1133	17	the	the	DET
ftr-437	1133	18	managing	manage	VERB
ftr-437	1133	19	client	client	NOUN
ftr-437	1133	20	partner	partner	NOUN
ftr-437	1133	21	of	of	ADP
ftr-437	1133	22	the	the	DET
ftr-437	1133	23	accounting	accounting	NOUN
ftr-437	1133	24	firm	firm	NOUN
ftr-437	1133	25	,	,	PUNCT
ftr-437	1133	26	david	david	PROPN
ftr-437	1133	27	duncan	duncan	PROPN
ftr-437	1133	28	,	,	PUNCT
ftr-437	1133	29	experience	experience	NOUN
ftr-437	1133	30	in	in	ADP
ftr-437	1133	31	“	"	PUNCT
ftr-437	1133	32	going	go	VERB
ftr-437	1133	33	along	along	ADV
ftr-437	1133	34	”	"	PUNCT
ftr-437	1133	35	with	with	ADP
ftr-437	1133	36	suspect	suspect	ADJ
ftr-437	1133	37	tax	tax	NOUN
ftr-437	1133	38	shelter	shelter	NOUN
ftr-437	1133	39	transactions	transaction	NOUN
ftr-437	1133	40	and	and	CCONJ
ftr-437	1133	41	special	special	ADJ
ftr-437	1133	42	purpose	purpose	NOUN
ftr-437	1133	43	entity	entity	NOUN
ftr-437	1133	44	creations?319	creations?319	PROPN
ftr-437	1133	45	the	the	DET
ftr-437	1133	46	following	follow	VERB
ftr-437	1133	47	is	be	AUX
ftr-437	1133	48	illuminating	illuminate	VERB
ftr-437	1133	49	:	:	PUNCT
ftr-437	1133	50	in	in	ADP
ftr-437	1133	51	1999	1999	NUM
ftr-437	1133	52	enron	enron	PROPN
ftr-437	1133	53	chief	chief	ADJ
ftr-437	1133	54	financial	financial	ADJ
ftr-437	1133	55	officer	officer	NOUN
ftr-437	1133	56	andrew	andrew	PROPN
ftr-437	1133	57	fastow	fastow	PROPN
ftr-437	1133	58	approached	approach	VERB
ftr-437	1133	59	mr	mr	PROPN
ftr-437	1133	60	.	.	PROPN
ftr-437	1133	61	duncan	duncan	PROPN
ftr-437	1133	62	about	about	ADP
ftr-437	1133	63	a	a	DET
ftr-437	1133	64	“	"	PUNCT
ftr-437	1133	65	special	special	ADJ
ftr-437	1133	66	purpose	purpose	NOUN
ftr-437	1133	67	vehicle	vehicle	NOUN
ftr-437	1133	68	”	"	PUNCT
ftr-437	1133	69	the	the	DET
ftr-437	1133	70	cfo	cfo	NOUN
ftr-437	1133	71	wanted	want	VERB
ftr-437	1133	72	to	to	PART
ftr-437	1133	73	set	set	VERB
ftr-437	1133	74	up	up	ADP
ftr-437	1133	75	.	.	PUNCT
ftr-437	1134	1	it	it	PRON
ftr-437	1134	2	turned	turn	VERB
ftr-437	1134	3	out	out	ADP
ftr-437	1134	4	to	to	PART
ftr-437	1134	5	be	be	AUX
ftr-437	1134	6	ljm	ljm	VERB
ftr-437	1134	7	,	,	PUNCT
ftr-437	1134	8	a	a	DET
ftr-437	1134	9	partnership	partnership	NOUN
ftr-437	1134	10	that	that	PRON
ftr-437	1134	11	,	,	PUNCT
ftr-437	1134	12	it	it	PRON
ftr-437	1134	13	was	be	AUX
ftr-437	1134	14	revealed	reveal	VERB
ftr-437	1134	15	last	last	ADJ
ftr-437	1134	16	fall	fall	NOUN
ftr-437	1134	17	,	,	PUNCT
ftr-437	1134	18	had	have	AUX
ftr-437	1134	19	brought	bring	VERB
ftr-437	1134	20	mr	mr	PROPN
ftr-437	1134	21	.	.	PROPN
ftr-437	1134	22	fastow	fastow	PROPN
ftr-437	1134	23	millions	million	NOUN
ftr-437	1134	24	of	of	ADP
ftr-437	1134	25	dollars	dollar	NOUN
ftr-437	1134	26	in	in	ADP
ftr-437	1134	27	compensation	compensation	NOUN
ftr-437	1134	28	and	and	CCONJ
ftr-437	1134	29	helped	help	VERB
ftr-437	1134	30	enron	enron	PROPN
ftr-437	1134	31	hide	hide	VERB
ftr-437	1134	32	millions	million	NOUN
ftr-437	1134	33	in	in	ADP
ftr-437	1134	34	debt	debt	NOUN
ftr-437	1134	35	off	off	ADP
ftr-437	1134	36	its	its	PRON
ftr-437	1134	37	balance	balance	NOUN
ftr-437	1134	38	sheet	sheet	NOUN
ftr-437	1134	39	.	.	PUNCT
ftr-437	1135	1	mr	mr	PROPN
ftr-437	1135	2	.	.	PROPN
ftr-437	1135	3	duncan	duncan	PROPN
ftr-437	1135	4	consulted	consulted	PROPN
ftr-437	1135	5	andersen	andersen	PROPN
ftr-437	1135	6	’s	’s	PART
ftr-437	1135	7	professional	professional	PROPN
ftr-437	1135	8	standards	standard	NOUN
ftr-437	1135	9	group	group	NOUN
ftr-437	1135	10	,	,	PUNCT
ftr-437	1135	11	the	the	DET
ftr-437	1135	12	firm	firm	NOUN
ftr-437	1135	13	’s	’s	PART
ftr-437	1135	14	source	source	NOUN
ftr-437	1135	15	of	of	ADP
ftr-437	1135	16	advice	advice	NOUN
ftr-437	1135	17	on	on	ADP
ftr-437	1135	18	tricky	tricky	ADJ
ftr-437	1135	19	accounting	accounting	NOUN
ftr-437	1135	20	issues	issue	NOUN
ftr-437	1135	21	.	.	PUNCT
ftr-437	1136	1	it	it	PRON
ftr-437	1136	2	balked	balk	VERB
ftr-437	1136	3	.	.	PUNCT
ftr-437	1137	1	“	"	PUNCT
ftr-437	1137	2	setting	set	VERB
ftr-437	1137	3	aside	aside	ADP
ftr-437	1137	4	the	the	DET
ftr-437	1137	5	accounting	accounting	NOUN
ftr-437	1137	6	,	,	PUNCT
ftr-437	1137	7	idea	idea	NOUN
ftr-437	1137	8	of	of	ADP
ftr-437	1137	9	a	a	DET
ftr-437	1137	10	venture	venture	NOUN
ftr-437	1137	11	entity	entity	NOUN
ftr-437	1137	12	managed	manage	VERB
ftr-437	1137	13	by	by	ADP
ftr-437	1137	14	cfo	cfo	PROPN
ftr-437	1137	15	is	be	AUX
ftr-437	1137	16	terrible	terrible	ADJ
ftr-437	1137	17	from	from	ADP
ftr-437	1137	18	a	a	DET
ftr-437	1137	19	business	business	NOUN
ftr-437	1137	20	point	point	NOUN
ftr-437	1137	21	of	of	ADP
ftr-437	1137	22	view	view	NOUN
ftr-437	1137	23	,	,	PUNCT
ftr-437	1137	24	”	"	PUNCT
ftr-437	1137	25	wrote	write	VERB
ftr-437	1137	26	benjamin	benjamin	PROPN
ftr-437	1137	27	neuhausen	neuhausen	PROPN
ftr-437	1137	28	,	,	PUNCT
ftr-437	1137	29	a	a	DET
ftr-437	1137	30	member	member	NOUN
ftr-437	1137	31	of	of	ADP
ftr-437	1137	32	the	the	DET
ftr-437	1137	33	standards	standard	NOUN
ftr-437	1137	34	group	group	NOUN
ftr-437	1137	35	,	,	PUNCT
ftr-437	1137	36	in	in	ADP
ftr-437	1137	37	an	an	DET
ftr-437	1137	38	email	email	NOUN
ftr-437	1137	39	to	to	ADP
ftr-437	1137	40	mr	mr	PROPN
ftr-437	1137	41	.	.	PROPN
ftr-437	1137	42	duncan	duncan	PROPN
ftr-437	1137	43	on	on	ADP
ftr-437	1137	44	may	may	PROPN
ftr-437	1137	45	28	28	NUM
ftr-437	1137	46	,	,	PUNCT
ftr-437	1137	47	1999	1999	NUM
ftr-437	1137	48	.	.	PUNCT
ftr-437	1138	1	“	"	PUNCT
ftr-437	1138	2	conflicts	conflict	NOUN
ftr-437	1138	3	of	of	ADP
ftr-437	1138	4	interests	interest	NOUN
ftr-437	1138	5	galore	galore	NOUN
ftr-437	1138	6	.	.	PUNCT
ftr-437	1139	1	why	why	SCONJ
ftr-437	1139	2	would	would	AUX
ftr-437	1139	3	any	any	DET
ftr-437	1139	4	director	director	NOUN
ftr-437	1139	5	in	in	ADP
ftr-437	1139	6	his	his	PRON
ftr-437	1139	7	or	or	CCONJ
ftr-437	1139	8	her	her	PRON
ftr-437	1139	9	right	right	ADJ
ftr-437	1139	10	mind	mind	NOUN
ftr-437	1139	11	ever	ever	ADV
ftr-437	1139	12	approve	approve	VERB
ftr-437	1139	13	such	such	DET
ftr-437	1139	14	a	a	DET
ftr-437	1139	15	scheme	scheme	NOUN
ftr-437	1139	16	?	?	PUNCT
ftr-437	1139	17	”	"	PUNCT
ftr-437	1139	18	he	he	PRON
ftr-437	1139	19	wrote	write	VERB
ftr-437	1139	20	.	.	PUNCT
ftr-437	1140	1	mr	mr	PROPN
ftr-437	1140	2	.	.	PROPN
ftr-437	1140	3	neuhausen	neuhausen	PROPN
ftr-437	1140	4	also	also	ADV
ftr-437	1140	5	told	tell	VERB
ftr-437	1140	6	mr	mr	PROPN
ftr-437	1140	7	.	.	PROPN
ftr-437	1140	8	duncan	duncan	PROPN
ftr-437	1141	1	the	the	DET
ftr-437	1141	2	standards	standard	NOUN
ftr-437	1141	3	group	group	NOUN
ftr-437	1141	4	would	would	AUX
ftr-437	1141	5	be	be	AUX
ftr-437	1141	6	“	"	PUNCT
ftr-437	1141	7	very	very	ADV
ftr-437	1141	8	uncomfortable	uncomfortable	ADJ
ftr-437	1141	9	”	"	PUNCT
ftr-437	1141	10	with	with	ADP
ftr-437	1141	11	enron	enron	PROPN
ftr-437	1141	12	’s	’s	PART
ftr-437	1141	13	recording	recording	NOUN
ftr-437	1141	14	gains	gain	NOUN
ftr-437	1141	15	on	on	ADP
ftr-437	1141	16	sales	sale	NOUN
ftr-437	1141	17	of	of	ADP
ftr-437	1141	18	assets	asset	NOUN
ftr-437	1141	19	to	to	ADP
ftr-437	1141	20	the	the	DET
ftr-437	1141	21	fastow	fastow	NOUN
ftr-437	1141	22	-	-	PUNCT
ftr-437	1141	23	controlled	control	VERB
ftr-437	1141	24	entity	entity	NOUN
ftr-437	1141	25	or	or	CCONJ
ftr-437	1141	26	immediate	immediate	ADJ
ftr-437	1141	27	gains	gain	NOUN
ftr-437	1141	28	on	on	ADP
ftr-437	1141	29	any	any	DET
ftr-437	1141	30	transactions	transaction	NOUN
ftr-437	1141	31	.	.	PUNCT
ftr-437	1142	1	2002	2002	NUM
ftr-437	1142	2	]	]	PUNCT
ftr-437	1142	3	watchdogs	watchdog	NOUN
ftr-437	1142	4	that	that	PRON
ftr-437	1142	5	failed	fail	VERB
ftr-437	1142	6	to	to	PART
ftr-437	1142	7	bark	bark	VERB
ftr-437	1142	8	907	907	NUM
ftr-437	1142	9	320	320	NUM
ftr-437	1142	10	.	.	PUNCT
ftr-437	1143	1	i	i	PRON
ftr-437	1143	2	d.	d.	PROPN
ftr-437	1143	3	321	321	NUM
ftr-437	1143	4	.	.	PUNCT
ftr-437	1144	1	i	i	PRON
ftr-437	1144	2	d.	d.	PROPN
ftr-437	1144	3	king	king	PROPN
ftr-437	1144	4	,	,	PUNCT
ftr-437	1144	5	supra	supra	PROPN
ftr-437	1144	6	note	note	PROPN
ftr-437	1144	7	308	308	NUM
ftr-437	1144	8	,	,	PUNCT
ftr-437	1144	9	at	at	ADP
ftr-437	1144	10	297	297	NUM
ftr-437	1144	11	.	.	PUNCT
ftr-437	1144	12	322	322	NUM
ftr-437	1144	13	.	.	PUNCT
ftr-437	1145	1	i	i	PRON
ftr-437	1145	2	d.	d.	PROPN
ftr-437	1145	3	king	king	PROPN
ftr-437	1145	4	,	,	PUNCT
ftr-437	1145	5	supra	supra	PROPN
ftr-437	1145	6	note	note	PROPN
ftr-437	1145	7	308	308	NUM
ftr-437	1145	8	,	,	PUNCT
ftr-437	1145	9	at	at	ADP
ftr-437	1145	10	297	297	NUM
ftr-437	1145	11	.	.	PUNCT
ftr-437	1146	1	323	323	NUM
ftr-437	1146	2	.	.	PUNCT
ftr-437	1147	1	see	see	VERB
ftr-437	1147	2	,	,	PUNCT
ftr-437	1147	3	e.g.	e.g.	ADV
ftr-437	1147	4	,	,	PUNCT
ftr-437	1147	5	w.	w.	PROPN
ftr-437	1147	6	steve	steve	PROPN
ftr-437	1147	7	albrecht	albrecht	PROPN
ftr-437	1147	8	,	,	PUNCT
ftr-437	1147	9	ethical	ethical	ADJ
ftr-437	1147	10	issues	issue	NOUN
ftr-437	1147	11	in	in	ADP
ftr-437	1147	12	the	the	DET
ftr-437	1147	13	practice	practice	NOUN
ftr-437	1147	14	of	of	ADP
ftr-437	1147	15	accounting	accounting	NOUN
ftr-437	1147	16	,	,	PUNCT
ftr-437	1147	17	xi	xi	X
ftr-437	1147	18	(	(	PUNCT
ftr-437	1147	19	1992	1992	NUM
ftr-437	1147	20	)	)	PUNCT
ftr-437	1147	21	.	.	PUNCT
ftr-437	1148	1	324	324	NUM
ftr-437	1148	2	.	.	PUNCT
ftr-437	1149	1	geisel	geisel	PROPN
ftr-437	1149	2	,	,	PUNCT
ftr-437	1149	3	supra	supra	PROPN
ftr-437	1149	4	note	note	NOUN
ftr-437	1149	5	1	1	NUM
ftr-437	1149	6	.	.	PUNCT
ftr-437	1150	1	“	"	PUNCT
ftr-437	1150	2	i	i	PRON
ftr-437	1150	3	’m	’m	AUX
ftr-437	1150	4	not	not	PART
ftr-437	1150	5	saying	say	VERB
ftr-437	1150	6	i	i	PRON
ftr-437	1150	7	’m	’m	VERB
ftr-437	1150	8	in	in	ADP
ftr-437	1150	9	love	love	NOUN
ftr-437	1150	10	with	with	ADP
ftr-437	1150	11	this	this	PRON
ftr-437	1150	12	either	either	ADV
ftr-437	1150	13	,	,	PUNCT
ftr-437	1150	14	”	"	PUNCT
ftr-437	1150	15	mr	mr	PROPN
ftr-437	1150	16	.	.	PROPN
ftr-437	1150	17	duncan	duncan	PROPN
ftr-437	1150	18	replied	reply	VERB
ftr-437	1150	19	in	in	ADP
ftr-437	1150	20	a	a	DET
ftr-437	1150	21	june	june	PROPN
ftr-437	1150	22	1	1	NUM
ftr-437	1150	23	email	email	NOUN
ftr-437	1150	24	,	,	PUNCT
ftr-437	1150	25	referring	refer	VERB
ftr-437	1150	26	to	to	ADP
ftr-437	1150	27	the	the	DET
ftr-437	1150	28	recording	recording	NOUN
ftr-437	1150	29	of	of	ADP
ftr-437	1150	30	gains	gain	NOUN
ftr-437	1150	31	.	.	PUNCT
ftr-437	1151	1	“	"	PUNCT
ftr-437	1151	2	but	but	CCONJ
ftr-437	1151	3	i	i	PRON
ftr-437	1151	4	’ll	’ll	AUX
ftr-437	1151	5	need	need	VERB
ftr-437	1151	6	all	all	DET
ftr-437	1151	7	the	the	DET
ftr-437	1151	8	ammo	ammo	NOUN
ftr-437	1151	9	i	i	PRON
ftr-437	1151	10	can	can	AUX
ftr-437	1151	11	get	get	VERB
ftr-437	1151	12	to	to	PART
ftr-437	1151	13	take	take	VERB
ftr-437	1151	14	that	that	DET
ftr-437	1151	15	issue	issue	NOUN
ftr-437	1151	16	on	on	ADP
ftr-437	1151	17	.	.	PUNCT
ftr-437	1151	18	”	"	PUNCT
ftr-437	1152	1	mr	mr	PROPN
ftr-437	1152	2	.	.	PROPN
ftr-437	1152	3	duncan	duncan	PROPN
ftr-437	1152	4	told	tell	VERB
ftr-437	1152	5	the	the	DET
ftr-437	1152	6	standards	standard	NOUN
ftr-437	1152	7	group	group	NOUN
ftr-437	1152	8	member	member	NOUN
ftr-437	1152	9	that	that	SCONJ
ftr-437	1152	10	“	"	PUNCT
ftr-437	1152	11	on	on	ADP
ftr-437	1152	12	your	your	PRON
ftr-437	1152	13	point	point	NOUN
ftr-437	1152	14	1	1	NUM
ftr-437	1152	15	,	,	PUNCT
ftr-437	1152	16	(	(	PUNCT
ftr-437	1152	17	i.e.	i.e.	X
ftr-437	1152	18	the	the	DET
ftr-437	1152	19	whole	whole	ADJ
ftr-437	1152	20	thing	thing	NOUN
ftr-437	1152	21	is	be	AUX
ftr-437	1152	22	a	a	DET
ftr-437	1152	23	bad	bad	ADJ
ftr-437	1152	24	idea	idea	NOUN
ftr-437	1152	25	)	)	PUNCT
ftr-437	1152	26	,	,	PUNCT
ftr-437	1152	27	i	i	PRON
ftr-437	1152	28	really	really	ADV
ftr-437	1152	29	could	could	AUX
ftr-437	1152	30	n’t	not	PART
ftr-437	1152	31	agree	agree	VERB
ftr-437	1152	32	more	more	ADJ
ftr-437	1152	33	.	.	PUNCT
ftr-437	1152	34	”	"	PUNCT
ftr-437	1153	1	but	but	CCONJ
ftr-437	1153	2	he	he	PRON
ftr-437	1153	3	made	make	VERB
ftr-437	1153	4	clear	clear	ADJ
ftr-437	1153	5	the	the	DET
ftr-437	1153	6	issue	issue	NOUN
ftr-437	1153	7	was	be	AUX
ftr-437	1153	8	by	by	ADP
ftr-437	1153	9	no	no	DET
ftr-437	1153	10	means	mean	NOUN
ftr-437	1153	11	dead	dead	ADJ
ftr-437	1153	12	.	.	PUNCT
ftr-437	1154	1	he	he	PRON
ftr-437	1154	2	said	say	VERB
ftr-437	1154	3	he	he	PRON
ftr-437	1154	4	had	have	AUX
ftr-437	1154	5	told	tell	VERB
ftr-437	1154	6	mr	mr	PROPN
ftr-437	1154	7	.	.	PROPN
ftr-437	1154	8	fastow	fastow	PROPN
ftr-437	1154	9	that	that	SCONJ
ftr-437	1154	10	andersen	andersen	PROPN
ftr-437	1154	11	would	would	AUX
ftr-437	1154	12	sign	sign	VERB
ftr-437	1154	13	off	off	ADP
ftr-437	1154	14	on	on	ADP
ftr-437	1154	15	the	the	DET
ftr-437	1154	16	transaction	transaction	NOUN
ftr-437	1154	17	only	only	ADV
ftr-437	1154	18	if	if	SCONJ
ftr-437	1154	19	mr	mr	PROPN
ftr-437	1154	20	.	.	PROPN
ftr-437	1154	21	fastow	fastow	PROPN
ftr-437	1154	22	got	get	VERB
ftr-437	1154	23	chief	chief	ADJ
ftr-437	1154	24	executive	executive	NOUN
ftr-437	1154	25	and	and	CCONJ
ftr-437	1154	26	board	board	NOUN
ftr-437	1154	27	approval	approval	NOUN
ftr-437	1154	28	at	at	ADP
ftr-437	1154	29	enron	enron	PROPN
ftr-437	1154	30	,	,	PUNCT
ftr-437	1154	31	among	among	ADP
ftr-437	1154	32	other	other	ADJ
ftr-437	1154	33	things	thing	NOUN
ftr-437	1154	34	.	.	PUNCT
ftr-437	1155	1	enron	enron	PROPN
ftr-437	1155	2	ultimately	ultimately	ADV
ftr-437	1155	3	approved	approve	VERB
ftr-437	1155	4	setting	set	VERB
ftr-437	1155	5	up	up	ADP
ftr-437	1155	6	the	the	DET
ftr-437	1155	7	partnership	partnership	NOUN
ftr-437	1155	8	,	,	PUNCT
ftr-437	1155	9	with	with	ADP
ftr-437	1155	10	mr	mr	PROPN
ftr-437	1155	11	.	.	PROPN
ftr-437	1155	12	fastow	fastow	PROPN
ftr-437	1155	13	in	in	ADP
ftr-437	1155	14	charge	charge	NOUN
ftr-437	1155	15	.	.	PUNCT
ftr-437	1156	1	andersen	andersen	PROPN
ftr-437	1156	2	’s	’s	PART
ftr-437	1156	3	total	total	ADJ
ftr-437	1156	4	fees	fee	NOUN
ftr-437	1156	5	from	from	ADP
ftr-437	1156	6	enron	enron	PROPN
ftr-437	1156	7	for	for	ADP
ftr-437	1156	8	auditing	auditing	NOUN
ftr-437	1156	9	,	,	PUNCT
ftr-437	1156	10	business	business	NOUN
ftr-437	1156	11	consulting	consulting	NOUN
ftr-437	1156	12	and	and	CCONJ
ftr-437	1156	13	tax	tax	NOUN
ftr-437	1156	14	work	work	NOUN
ftr-437	1156	15	were	be	AUX
ftr-437	1156	16	$	$	SYM
ftr-437	1156	17	46.8	46.8	NUM
ftr-437	1156	18	million	million	NUM
ftr-437	1156	19	that	that	DET
ftr-437	1156	20	fiscal	fiscal	ADJ
ftr-437	1156	21	year	year	NOUN
ftr-437	1156	22	ending	end	VERB
ftr-437	1156	23	august	august	PROPN
ftr-437	1156	24	31	31	NUM
ftr-437	1156	25	,	,	PUNCT
ftr-437	1156	26	1999	1999	NUM
ftr-437	1156	27	.	.	PUNCT
ftr-437	1157	1	the	the	DET
ftr-437	1157	2	next	next	ADJ
ftr-437	1157	3	year	year	NOUN
ftr-437	1157	4	the	the	DET
ftr-437	1157	5	fees	fee	NOUN
ftr-437	1157	6	leapt	leap	VERB
ftr-437	1157	7	to	to	ADP
ftr-437	1157	8	$	$	SYM
ftr-437	1157	9	58	58	NUM
ftr-437	1157	10	million	million	NUM
ftr-437	1157	11	.	.	PUNCT
ftr-437	1158	1	they	they	PRON
ftr-437	1158	2	were	be	AUX
ftr-437	1158	3	between	between	ADP
ftr-437	1158	4	$	$	SYM
ftr-437	1158	5	50	50	NUM
ftr-437	1158	6	million	million	NUM
ftr-437	1158	7	and	and	CCONJ
ftr-437	1158	8	$	$	SYM
ftr-437	1158	9	55	55	NUM
ftr-437	1158	10	million	million	NUM
ftr-437	1158	11	in	in	ADP
ftr-437	1158	12	fiscal	fiscal	ADJ
ftr-437	1158	13	2001.320	2001.320	NUM
ftr-437	1158	14	this	this	DET
ftr-437	1158	15	final	final	ADJ
ftr-437	1158	16	ethical	ethical	ADJ
ftr-437	1158	17	venue	venue	NOUN
ftr-437	1158	18	demands	demand	VERB
ftr-437	1158	19	a	a	DET
ftr-437	1158	20	balancing	balancing	NOUN
ftr-437	1158	21	act	act	NOUN
ftr-437	1158	22	.	.	PUNCT
ftr-437	1159	1	it	it	PRON
ftr-437	1159	2	is	be	AUX
ftr-437	1159	3	,	,	PUNCT
ftr-437	1159	4	in	in	ADP
ftr-437	1159	5	essence	essence	NOUN
ftr-437	1159	6	,	,	PUNCT
ftr-437	1159	7	a	a	DET
ftr-437	1159	8	kind	kind	NOUN
ftr-437	1159	9	of	of	ADP
ftr-437	1159	10	character	character	NOUN
ftr-437	1159	11	or	or	CCONJ
ftr-437	1159	12	personality	personality	NOUN
ftr-437	1159	13	audit	audit	NOUN
ftr-437	1159	14	,	,	PUNCT
ftr-437	1159	15	in	in	ADP
ftr-437	1159	16	that	that	SCONJ
ftr-437	1159	17	the	the	DET
ftr-437	1159	18	decision	decision	NOUN
ftr-437	1159	19	maker	maker	NOUN
ftr-437	1159	20	must	must	AUX
ftr-437	1159	21	strive	strive	VERB
ftr-437	1159	22	for	for	ADP
ftr-437	1159	23	a	a	DET
ftr-437	1159	24	balance	balance	NOUN
ftr-437	1159	25	between	between	ADP
ftr-437	1159	26	prudential	prudential	PROPN
ftr-437	1159	27	and	and	CCONJ
ftr-437	1159	28	moral	moral	ADJ
ftr-437	1159	29	interests.321	interests.321	NOUN
ftr-437	1159	30	indeed	indeed	ADV
ftr-437	1159	31	,	,	PUNCT
ftr-437	1159	32	the	the	DET
ftr-437	1159	33	very	very	ADJ
ftr-437	1159	34	welfare	welfare	NOUN
ftr-437	1159	35	of	of	ADP
ftr-437	1159	36	society	society	NOUN
ftr-437	1159	37	is	be	AUX
ftr-437	1159	38	at	at	ADP
ftr-437	1159	39	issue.322	issue.322	PROPN
ftr-437	1159	40	numerous	numerous	ADJ
ftr-437	1159	41	cases	case	NOUN
ftr-437	1159	42	,	,	PUNCT
ftr-437	1159	43	some	some	DET
ftr-437	1159	44	blatant	blatant	ADJ
ftr-437	1159	45	attempts	attempt	NOUN
ftr-437	1159	46	at	at	ADP
ftr-437	1159	47	pure	pure	ADJ
ftr-437	1159	48	self	self	NOUN
ftr-437	1159	49	-	-	PUNCT
ftr-437	1159	50	interest	interest	NOUN
ftr-437	1159	51	,	,	PUNCT
ftr-437	1159	52	litter	litter	VERB
ftr-437	1159	53	the	the	DET
ftr-437	1159	54	landscape	landscape	NOUN
ftr-437	1159	55	of	of	ADP
ftr-437	1159	56	professional	professional	PROPN
ftr-437	1159	57	advice323	advice323	PROPN
ftr-437	1159	58	and	and	CCONJ
ftr-437	1159	59	pose	pose	VERB
ftr-437	1159	60	a	a	DET
ftr-437	1159	61	challenge	challenge	NOUN
ftr-437	1159	62	for	for	SCONJ
ftr-437	1159	63	any	any	DET
ftr-437	1159	64	tax	tax	NOUN
ftr-437	1159	65	advisor	advisor	NOUN
ftr-437	1159	66	rendering	rendering	NOUN
ftr-437	1159	67	advice	advice	NOUN
ftr-437	1159	68	to	to	PART
ftr-437	1159	69	continue	continue	VERB
ftr-437	1159	70	to	to	PART
ftr-437	1159	71	keep	keep	VERB
ftr-437	1159	72	these	these	DET
ftr-437	1159	73	balancing	balance	VERB
ftr-437	1159	74	concerns	concern	NOUN
ftr-437	1159	75	uppermost	uppermost	ADV
ftr-437	1159	76	in	in	ADP
ftr-437	1159	77	his	his	PRON
ftr-437	1159	78	or	or	CCONJ
ftr-437	1159	79	her	her	PRON
ftr-437	1159	80	mind	mind	NOUN
ftr-437	1159	81	.	.	PUNCT
ftr-437	1160	1	armed	arm	VERB
ftr-437	1160	2	with	with	ADP
ftr-437	1160	3	these	these	DET
ftr-437	1160	4	legislative	legislative	ADJ
ftr-437	1160	5	,	,	PUNCT
ftr-437	1160	6	regulatory	regulatory	ADJ
ftr-437	1160	7	,	,	PUNCT
ftr-437	1160	8	judicial	judicial	ADJ
ftr-437	1160	9	,	,	PUNCT
ftr-437	1160	10	public	public	ADJ
ftr-437	1160	11	policy	policy	NOUN
ftr-437	1160	12	and	and	CCONJ
ftr-437	1160	13	moral	moral	ADJ
ftr-437	1160	14	considerations	consideration	NOUN
ftr-437	1160	15	,	,	PUNCT
ftr-437	1160	16	the	the	DET
ftr-437	1160	17	post	post	ADJ
ftr-437	1160	18	-	-	ADJ
ftr-437	1160	19	enron	enron	ADJ
ftr-437	1160	20	impact	impact	NOUN
ftr-437	1160	21	on	on	ADP
ftr-437	1160	22	tax	tax	NOUN
ftr-437	1160	23	review	review	NOUN
ftr-437	1160	24	and	and	CCONJ
ftr-437	1160	25	disclosure	disclosure	NOUN
ftr-437	1160	26	standards	standard	NOUN
ftr-437	1160	27	has	have	AUX
ftr-437	1160	28	begun	begin	VERB
ftr-437	1160	29	to	to	PART
ftr-437	1160	30	emerge	emerge	VERB
ftr-437	1160	31	.	.	PUNCT
ftr-437	1161	1	yet	yet	ADV
ftr-437	1161	2	,	,	PUNCT
ftr-437	1161	3	it	it	PRON
ftr-437	1161	4	is	be	AUX
ftr-437	1161	5	“	"	PUNCT
ftr-437	1161	6	a	a	DET
ftr-437	1161	7	place	place	NOUN
ftr-437	1161	8	where	where	SCONJ
ftr-437	1161	9	the	the	DET
ftr-437	1161	10	streets	street	NOUN
ftr-437	1161	11	are	be	AUX
ftr-437	1161	12	not	not	PART
ftr-437	1161	13	marked	mark	VERB
ftr-437	1161	14	,	,	PUNCT
ftr-437	1161	15	some	some	DET
ftr-437	1161	16	windows	window	NOUN
ftr-437	1161	17	are	be	AUX
ftr-437	1161	18	lighted	light	VERB
ftr-437	1161	19	but	but	CCONJ
ftr-437	1161	20	mostly	mostly	ADV
ftr-437	1161	21	they	they	PRON
ftr-437	1161	22	’re	’re	AUX
ftr-437	1161	23	darked	darke	VERB
ftr-437	1161	24	.	.	PUNCT
ftr-437	1161	25	”324	”324	PROPN
ftr-437	1161	26	908	908	NUM
ftr-437	1161	27	florida	florida	PROPN
ftr-437	1161	28	tax	tax	NOUN
ftr-437	1161	29	review	review	NOUN
ftr-437	1161	30	[	[	X
ftr-437	1161	31	vol.5:10	vol.5:10	NOUN
ftr-437	1161	32	325	325	NUM
ftr-437	1161	33	.	.	PUNCT
ftr-437	1162	1	temp	temp	NOUN
ftr-437	1162	2	.	.	PUNCT
ftr-437	1163	1	regs	regs	PROPN
ftr-437	1163	2	.	.	PUNCT
ftr-437	1164	1	§	§	PROPN
ftr-437	1164	2	1.3011	1.3011	NUM
ftr-437	1164	3	-	-	PUNCT
ftr-437	1164	4	4t(a	4t(a	NUM
ftr-437	1164	5	)	)	PUNCT
ftr-437	1164	6	.	.	PUNCT
ftr-437	1165	1	326	326	NUM
ftr-437	1165	2	.	.	PUNCT
ftr-437	1166	1	sec	sec	PROPN
ftr-437	1166	2	chairman	chairman	PROPN
ftr-437	1166	3	harvey	harvey	PROPN
ftr-437	1166	4	l.	l.	PROPN
ftr-437	1166	5	pitt	pitt	PROPN
ftr-437	1166	6	has	have	AUX
ftr-437	1166	7	recommended	recommend	VERB
ftr-437	1166	8	on	on	ADP
ftr-437	1166	9	january	january	PROPN
ftr-437	1166	10	17	17	NUM
ftr-437	1166	11	,	,	PUNCT
ftr-437	1166	12	2002	2002	NUM
ftr-437	1166	13	a	a	DET
ftr-437	1166	14	proposal	proposal	NOUN
ftr-437	1166	15	for	for	ADP
ftr-437	1166	16	a	a	DET
ftr-437	1166	17	new	new	ADJ
ftr-437	1166	18	regulatory	regulatory	ADJ
ftr-437	1166	19	body	body	NOUN
ftr-437	1166	20	to	to	PART
ftr-437	1166	21	supervise	supervise	VERB
ftr-437	1166	22	the	the	DET
ftr-437	1166	23	accounting	accounting	NOUN
ftr-437	1166	24	industry	industry	NOUN
ftr-437	1166	25	.	.	PUNCT
ftr-437	1167	1	see	see	VERB
ftr-437	1167	2	<	<	X
ftr-437	1167	3	http://www.see.gov/news/speech/spch	http://www.see.gov/news/speech/spch	ADJ
ftr-437	1167	4	535.htm	535.htm	NOUN
ftr-437	1167	5	>	>	X
ftr-437	1167	6	(	(	PUNCT
ftr-437	1167	7	last	last	ADJ
ftr-437	1167	8	visited	visit	VERB
ftr-437	1167	9	may	may	PROPN
ftr-437	1167	10	17	17	NUM
ftr-437	1167	11	,	,	PUNCT
ftr-437	1167	12	2002	2002	NUM
ftr-437	1167	13	)	)	PUNCT
ftr-437	1167	14	.	.	PUNCT
ftr-437	1168	1	v.	v.	ADP
ftr-437	1168	2	post	post	ADJ
ftr-437	1168	3	-	-	ADJ
ftr-437	1168	4	enron	enron	ADJ
ftr-437	1168	5	standards	standard	NOUN
ftr-437	1168	6	of	of	ADP
ftr-437	1168	7	tax	tax	NOUN
ftr-437	1168	8	review	review	NOUN
ftr-437	1168	9	in	in	ADP
ftr-437	1168	10	light	light	NOUN
ftr-437	1168	11	of	of	ADP
ftr-437	1168	12	the	the	DET
ftr-437	1168	13	enron	enron	PROPN
ftr-437	1168	14	debacle	debacle	PROPN
ftr-437	1168	15	,	,	PUNCT
ftr-437	1168	16	existing	exist	VERB
ftr-437	1168	17	standards	standard	NOUN
ftr-437	1168	18	of	of	ADP
ftr-437	1168	19	tax	tax	NOUN
ftr-437	1168	20	review	review	NOUN
ftr-437	1168	21	will	will	AUX
ftr-437	1168	22	be	be	AUX
ftr-437	1168	23	augmented	augment	VERB
ftr-437	1168	24	by	by	ADP
ftr-437	1168	25	stronger	strong	ADJ
ftr-437	1168	26	disclosure325	disclosure325	PROPN
ftr-437	1168	27	and	and	CCONJ
ftr-437	1168	28	regulatory326	regulatory326	PROPN
ftr-437	1168	29	rules	rule	NOUN
ftr-437	1168	30	.	.	PUNCT
ftr-437	1169	1	all	all	DET
ftr-437	1169	2	tax	tax	NOUN
ftr-437	1169	3	advisors	advisor	NOUN
ftr-437	1169	4	,	,	PUNCT
ftr-437	1169	5	those	those	PRON
ftr-437	1169	6	who	who	PRON
ftr-437	1169	7	render	render	VERB
ftr-437	1169	8	legal	legal	ADJ
ftr-437	1169	9	opinions	opinion	NOUN
ftr-437	1169	10	and	and	CCONJ
ftr-437	1169	11	those	those	PRON
ftr-437	1169	12	who	who	PRON
ftr-437	1169	13	furnish	furnish	VERB
ftr-437	1169	14	accounting	accounting	NOUN
ftr-437	1169	15	information	information	NOUN
ftr-437	1169	16	on	on	ADP
ftr-437	1169	17	proposed	propose	VERB
ftr-437	1169	18	tax	tax	NOUN
ftr-437	1169	19	shelter	shelter	NOUN
ftr-437	1169	20	transactions	transaction	NOUN
ftr-437	1169	21	,	,	PUNCT
ftr-437	1169	22	will	will	AUX
ftr-437	1169	23	be	be	AUX
ftr-437	1169	24	subject	subject	ADJ
ftr-437	1169	25	to	to	ADP
ftr-437	1169	26	these	these	DET
ftr-437	1169	27	new	new	ADJ
ftr-437	1169	28	enhancements	enhancement	NOUN
ftr-437	1169	29	.	.	PUNCT
ftr-437	1170	1	a.	a.	PROPN
ftr-437	1170	2	enhanced	enhance	VERB
ftr-437	1170	3	regulatory	regulatory	ADJ
ftr-437	1170	4	review	review	NOUN
ftr-437	1170	5	a	a	DET
ftr-437	1170	6	harbinger	harbinger	NOUN
ftr-437	1170	7	of	of	ADP
ftr-437	1170	8	the	the	DET
ftr-437	1170	9	nature	nature	NOUN
ftr-437	1170	10	of	of	ADP
ftr-437	1170	11	these	these	DET
ftr-437	1170	12	enhancements	enhancement	NOUN
ftr-437	1170	13	,	,	PUNCT
ftr-437	1170	14	as	as	SCONJ
ftr-437	1170	15	suggested	suggest	VERB
ftr-437	1170	16	by	by	ADP
ftr-437	1170	17	the	the	DET
ftr-437	1170	18	chairman	chairman	NOUN
ftr-437	1170	19	of	of	ADP
ftr-437	1170	20	the	the	DET
ftr-437	1170	21	securities	securities	PROPN
ftr-437	1170	22	and	and	CCONJ
ftr-437	1170	23	exchange	exchange	PROPN
ftr-437	1170	24	commission	commission	PROPN
ftr-437	1170	25	,	,	PUNCT
ftr-437	1170	26	translates	translate	VERB
ftr-437	1170	27	into	into	ADP
ftr-437	1170	28	greater	great	ADJ
ftr-437	1170	29	regulation	regulation	NOUN
ftr-437	1170	30	and	and	CCONJ
ftr-437	1170	31	supervision	supervision	NOUN
ftr-437	1170	32	by	by	ADP
ftr-437	1170	33	existing	exist	VERB
ftr-437	1170	34	and	and	CCONJ
ftr-437	1170	35	proposed	propose	VERB
ftr-437	1170	36	government	government	NOUN
ftr-437	1170	37	bodies	body	NOUN
ftr-437	1170	38	.	.	PUNCT
ftr-437	1171	1	our	our	PRON
ftr-437	1171	2	disclosure	disclosure	NOUN
ftr-437	1171	3	and	and	CCONJ
ftr-437	1171	4	financial	financial	ADJ
ftr-437	1171	5	reporting	reporting	NOUN
ftr-437	1171	6	system	system	NOUN
ftr-437	1171	7	is	be	AUX
ftr-437	1171	8	still	still	ADV
ftr-437	1171	9	the	the	DET
ftr-437	1171	10	best	good	ADJ
ftr-437	1171	11	in	in	ADP
ftr-437	1171	12	the	the	DET
ftr-437	1171	13	world	world	NOUN
ftr-437	1171	14	,	,	PUNCT
ftr-437	1171	15	but	but	CCONJ
ftr-437	1171	16	it	it	PRON
ftr-437	1171	17	has	have	VERB
ftr-437	1171	18	long	long	ADV
ftr-437	1171	19	needed	need	VERB
ftr-437	1171	20	improvement	improvement	NOUN
ftr-437	1171	21	.	.	PUNCT
ftr-437	1172	1	its	its	PRON
ftr-437	1172	2	inadequacies	inadequacy	NOUN
ftr-437	1172	3	are	be	AUX
ftr-437	1172	4	more	more	ADV
ftr-437	1172	5	visible	visible	ADJ
ftr-437	1172	6	after	after	ADP
ftr-437	1172	7	enron	enron	PROPN
ftr-437	1172	8	’s	’s	PART
ftr-437	1172	9	failure	failure	NOUN
ftr-437	1172	10	,	,	PUNCT
ftr-437	1172	11	and	and	CCONJ
ftr-437	1172	12	the	the	DET
ftr-437	1172	13	need	need	NOUN
ftr-437	1172	14	for	for	ADP
ftr-437	1172	15	change	change	NOUN
ftr-437	1172	16	can	can	AUX
ftr-437	1172	17	not	not	PART
ftr-437	1172	18	be	be	AUX
ftr-437	1172	19	ignored	ignore	VERB
ftr-437	1172	20	any	any	ADV
ftr-437	1172	21	longer	long	ADV
ftr-437	1172	22	.	.	PUNCT
ftr-437	1173	1	this	this	PRON
ftr-437	1173	2	is	be	AUX
ftr-437	1173	3	not	not	PART
ftr-437	1173	4	a	a	DET
ftr-437	1173	5	problem	problem	NOUN
ftr-437	1173	6	that	that	PRON
ftr-437	1173	7	arose	arise	VERB
ftr-437	1173	8	overnight	overnight	ADV
ftr-437	1173	9	.	.	PUNCT
ftr-437	1174	1	investors	investor	NOUN
ftr-437	1174	2	here	here	ADV
ftr-437	1174	3	and	and	CCONJ
ftr-437	1174	4	abroad	abroad	ADV
ftr-437	1174	5	are	be	AUX
ftr-437	1174	6	entitled	entitle	VERB
ftr-437	1174	7	to	to	PART
ftr-437	1174	8	rely	rely	VERB
ftr-437	1174	9	upon	upon	SCONJ
ftr-437	1174	10	our	our	PRON
ftr-437	1174	11	system	system	NOUN
ftr-437	1174	12	as	as	ADP
ftr-437	1174	13	the	the	DET
ftr-437	1174	14	finest	fine	ADJ
ftr-437	1174	15	in	in	ADP
ftr-437	1174	16	the	the	DET
ftr-437	1174	17	world	world	NOUN
ftr-437	1174	18	.	.	PUNCT
ftr-437	1175	1	we	we	PRON
ftr-437	1175	2	intend	intend	VERB
ftr-437	1175	3	to	to	PART
ftr-437	1175	4	fulfill	fulfill	VERB
ftr-437	1175	5	that	that	DET
ftr-437	1175	6	responsibility	responsibility	NOUN
ftr-437	1175	7	.	.	PUNCT
ftr-437	1176	1	we	we	PRON
ftr-437	1176	2	initially	initially	ADV
ftr-437	1176	3	envision	envision	VERB
ftr-437	1176	4	a	a	DET
ftr-437	1176	5	new	new	ADJ
ftr-437	1176	6	body	body	NOUN
ftr-437	1176	7	dominated	dominate	VERB
ftr-437	1176	8	by	by	ADP
ftr-437	1176	9	public	public	ADJ
ftr-437	1176	10	members	member	NOUN
ftr-437	1176	11	,	,	PUNCT
ftr-437	1176	12	with	with	ADP
ftr-437	1176	13	two	two	NUM
ftr-437	1176	14	primary	primary	ADJ
ftr-437	1176	15	components	component	NOUN
ftr-437	1176	16	–	–	PUNCT
ftr-437	1176	17	discipline	discipline	NOUN
ftr-437	1176	18	and	and	CCONJ
ftr-437	1176	19	quality	quality	NOUN
ftr-437	1176	20	control	control	NOUN
ftr-437	1176	21	.	.	PUNCT
ftr-437	1177	1	let	let	VERB
ftr-437	1177	2	me	i	PRON
ftr-437	1177	3	speak	speak	VERB
ftr-437	1177	4	to	to	ADP
ftr-437	1177	5	those	those	DET
ftr-437	1177	6	two	two	NUM
ftr-437	1177	7	elements	element	NOUN
ftr-437	1177	8	:	:	PUNCT
ftr-437	1177	9	1	1	X
ftr-437	1177	10	.	.	X
ftr-437	1177	11	discipline	discipline	NOUN
ftr-437	1177	12	a.	a.	NOUN
ftr-437	1177	13	the	the	DET
ftr-437	1177	14	system	system	NOUN
ftr-437	1177	15	should	should	AUX
ftr-437	1177	16	be	be	AUX
ftr-437	1177	17	subject	subject	ADJ
ftr-437	1177	18	to	to	ADP
ftr-437	1177	19	a	a	DET
ftr-437	1177	20	new	new	ADJ
ftr-437	1177	21	body	body	NOUN
ftr-437	1177	22	that	that	PRON
ftr-437	1177	23	is	be	AUX
ftr-437	1177	24	dominated	dominate	VERB
ftr-437	1177	25	by	by	ADP
ftr-437	1177	26	public	public	ADJ
ftr-437	1177	27	membership	membership	NOUN
ftr-437	1177	28	.	.	PUNCT
ftr-437	1178	1	b.	b.	PROPN
ftr-437	1179	1	the	the	DET
ftr-437	1179	2	sec	sec	PROPN
ftr-437	1179	3	should	should	AUX
ftr-437	1179	4	decide	decide	VERB
ftr-437	1179	5	whether	whether	SCONJ
ftr-437	1179	6	conduct	conduct	NOUN
ftr-437	1179	7	should	should	AUX
ftr-437	1179	8	be	be	AUX
ftr-437	1179	9	pursued	pursue	VERB
ftr-437	1179	10	as	as	ADP
ftr-437	1179	11	violations	violation	NOUN
ftr-437	1179	12	of	of	ADP
ftr-437	1179	13	law	law	NOUN
ftr-437	1179	14	(	(	PUNCT
ftr-437	1179	15	in	in	ADP
ftr-437	1179	16	which	which	DET
ftr-437	1179	17	case	case	NOUN
ftr-437	1179	18	the	the	DET
ftr-437	1179	19	sec	sec	PROPN
ftr-437	1179	20	would	would	AUX
ftr-437	1179	21	handle	handle	VERB
ftr-437	1179	22	it	it	PRON
ftr-437	1179	23	)	)	PUNCT
ftr-437	1179	24	,	,	PUNCT
ftr-437	1179	25	or	or	CCONJ
ftr-437	1179	26	pursued	pursue	VERB
ftr-437	1179	27	as	as	ADP
ftr-437	1179	28	violations	violation	NOUN
ftr-437	1179	29	of	of	ADP
ftr-437	1179	30	ethical	ethical	ADJ
ftr-437	1179	31	and/or	and/or	CCONJ
ftr-437	1179	32	competence	competence	NOUN
ftr-437	1179	33	standards	standard	NOUN
ftr-437	1179	34	(	(	PUNCT
ftr-437	1179	35	in	in	ADP
ftr-437	1179	36	which	which	DET
ftr-437	1179	37	case	case	NOUN
ftr-437	1179	38	they	they	PRON
ftr-437	1179	39	would	would	AUX
ftr-437	1179	40	be	be	AUX
ftr-437	1179	41	handled	handle	VERB
ftr-437	1179	42	by	by	ADP
ftr-437	1179	43	the	the	DET
ftr-437	1179	44	private	private	ADJ
ftr-437	1179	45	sector	sector	NOUN
ftr-437	1179	46	regulatory	regulatory	ADJ
ftr-437	1179	47	body	body	NOUN
ftr-437	1179	48	)	)	PUNCT
ftr-437	1179	49	.	.	PUNCT
ftr-437	1180	1	c.	c.	NOUN
ftr-437	1180	2	the	the	DET
ftr-437	1180	3	body	body	NOUN
ftr-437	1180	4	should	should	AUX
ftr-437	1180	5	be	be	AUX
ftr-437	1180	6	empowered	empower	VERB
ftr-437	1180	7	to	to	PART
ftr-437	1180	8	perform	perform	VERB
ftr-437	1180	9	investigations	investigation	NOUN
ftr-437	1180	10	,	,	PUNCT
ftr-437	1180	11	bring	bring	VERB
ftr-437	1180	12	disciplinary	disciplinary	ADJ
ftr-437	1180	13	proceedings	proceeding	NOUN
ftr-437	1180	14	,	,	PUNCT
ftr-437	1180	15	publicize	publicize	VERB
ftr-437	1180	16	results	result	NOUN
ftr-437	1180	17	,	,	PUNCT
ftr-437	1180	18	restrict	restrict	VERB
ftr-437	1180	19	individuals	individual	NOUN
ftr-437	1180	20	and	and	CCONJ
ftr-437	1180	21	firms	firm	NOUN
ftr-437	1180	22	from	from	ADP
ftr-437	1180	23	auditing	audit	VERB
ftr-437	1180	24	public	public	ADJ
ftr-437	1180	25	companies	company	NOUN
ftr-437	1180	26	.	.	PUNCT
ftr-437	1181	1	2002	2002	NUM
ftr-437	1181	2	]	]	PUNCT
ftr-437	1181	3	watchdogs	watchdog	NOUN
ftr-437	1181	4	that	that	PRON
ftr-437	1181	5	failed	fail	VERB
ftr-437	1181	6	to	to	PART
ftr-437	1181	7	bark	bark	VERB
ftr-437	1181	8	909	909	NUM
ftr-437	1181	9	327	327	NUM
ftr-437	1181	10	.	.	PUNCT
ftr-437	1182	1	i	i	PRON
ftr-437	1182	2	d.	d.	PROPN
ftr-437	1182	3	328	328	NUM
ftr-437	1182	4	.	.	PUNCT
ftr-437	1183	1	see	see	VERB
ftr-437	1183	2	66	66	NUM
ftr-437	1184	1	fr	fr	PROPN
ftr-437	1184	2	3276	3276	NUM
ftr-437	1184	3	2001	2001	NUM
ftr-437	1184	4	wl	wl	X
ftr-437	1184	5	27422	27422	NUM
ftr-437	1184	6	(	(	PUNCT
ftr-437	1184	7	proposed	propose	VERB
ftr-437	1184	8	jan	jan	PROPN
ftr-437	1184	9	.	.	PROPN
ftr-437	1184	10	12	12	NUM
ftr-437	1184	11	,	,	PUNCT
ftr-437	1184	12	2001	2001	NUM
ftr-437	1184	13	)	)	PUNCT
ftr-437	1184	14	.	.	PUNCT
ftr-437	1185	1	329	329	NUM
ftr-437	1185	2	.	.	PUNCT
ftr-437	1186	1	i	i	PRON
ftr-437	1186	2	d.	d.	PROPN
ftr-437	1186	3	at	at	ADP
ftr-437	1186	4	3294	3294	NUM
ftr-437	1186	5	.	.	PUNCT
ftr-437	1187	1	330	330	NUM
ftr-437	1187	2	.	.	PUNCT
ftr-437	1188	1	i	i	PRON
ftr-437	1188	2	d	d	PROPN
ftr-437	1188	3	at	at	ADP
ftr-437	1188	4	3291	3291	NUM
ftr-437	1188	5	-	-	SYM
ftr-437	1188	6	3295	3295	NUM
ftr-437	1188	7	.	.	PUNCT
ftr-437	1189	1	331	331	NUM
ftr-437	1189	2	.	.	X
ftr-437	1189	3	31	31	NUM
ftr-437	1189	4	c.f.r	c.f.r	NOUN
ftr-437	1189	5	.	.	PUNCT
ftr-437	1190	1	§	§	PROPN
ftr-437	1190	2	10.33(a)(3	10.33(a)(3	NUM
ftr-437	1190	3	)	)	PUNCT
ftr-437	1190	4	(	(	PUNCT
ftr-437	1190	5	2002	2002	NUM
ftr-437	1190	6	)	)	PUNCT
ftr-437	1190	7	.	.	PUNCT
ftr-437	1191	1	332	332	NUM
ftr-437	1191	2	.	.	PUNCT
ftr-437	1192	1	i	i	PRON
ftr-437	1192	2	d.	d.	PROPN
ftr-437	1192	3	333	333	NUM
ftr-437	1192	4	.	.	PUNCT
ftr-437	1192	5	31	31	NUM
ftr-437	1192	6	c.f.r	c.f.r	NOUN
ftr-437	1192	7	.	.	PUNCT
ftr-437	1193	1	§	§	PROPN
ftr-437	1193	2	10.33(a)(5)(iii	10.33(a)(5)(iii	NUM
ftr-437	1193	3	)	)	PUNCT
ftr-437	1193	4	.	.	PUNCT
ftr-437	1194	1	334	334	NUM
ftr-437	1194	2	.	.	PUNCT
ftr-437	1195	1	66	66	NUM
ftr-437	1195	2	fed	fed	PROPN
ftr-437	1195	3	.	.	PUNCT
ftr-437	1196	1	reg	reg	PROPN
ftr-437	1196	2	.	.	PUNCT
ftr-437	1197	1	3276	3276	NUM
ftr-437	1197	2	,	,	PUNCT
ftr-437	1197	3	3292	3292	NUM
ftr-437	1197	4	(	(	PUNCT
ftr-437	1197	5	proposed	propose	VERB
ftr-437	1197	6	jan	jan	PROPN
ftr-437	1197	7	.	.	PROPN
ftr-437	1197	8	12	12	NUM
ftr-437	1197	9	,	,	PUNCT
ftr-437	1197	10	2001	2001	NUM
ftr-437	1197	11	)	)	PUNCT
ftr-437	1197	12	.	.	PUNCT
ftr-437	1198	1	d.	d.	PROPN
ftr-437	1198	2	the	the	DET
ftr-437	1198	3	disciplinary	disciplinary	ADJ
ftr-437	1198	4	proceedings	proceeding	NOUN
ftr-437	1198	5	should	should	AUX
ftr-437	1198	6	proceed	proceed	VERB
ftr-437	1198	7	expeditiously	expeditiously	ADV
ftr-437	1198	8	.	.	PUNCT
ftr-437	1199	1	e.	e.	PROPN
ftr-437	1199	2	disciplinary	disciplinary	ADJ
ftr-437	1199	3	actions	action	NOUN
ftr-437	1199	4	should	should	AUX
ftr-437	1199	5	be	be	AUX
ftr-437	1199	6	subject	subject	ADJ
ftr-437	1199	7	to	to	ADP
ftr-437	1199	8	sec	sec	PROPN
ftr-437	1199	9	oversight	oversight	NOUN
ftr-437	1199	10	.	.	PUNCT
ftr-437	1200	1	2	2	X
ftr-437	1200	2	.	.	X
ftr-437	1200	3	quality	quality	NOUN
ftr-437	1200	4	control	control	PROPN
ftr-437	1200	5	a.	a.	NOUN
ftr-437	1200	6	there	there	PRON
ftr-437	1200	7	should	should	AUX
ftr-437	1200	8	be	be	AUX
ftr-437	1200	9	a	a	DET
ftr-437	1200	10	reform	reform	NOUN
ftr-437	1200	11	of	of	ADP
ftr-437	1200	12	the	the	DET
ftr-437	1200	13	current	current	ADJ
ftr-437	1200	14	peer	peer	NOUN
ftr-437	1200	15	review	review	NOUN
ftr-437	1200	16	process	process	NOUN
ftr-437	1200	17	that	that	PRON
ftr-437	1200	18	avoids	avoid	VERB
ftr-437	1200	19	firm	firm	NOUN
ftr-437	1200	20	-	-	PUNCT
ftr-437	1200	21	on	on	ADP
ftr-437	1200	22	-	-	PUNCT
ftr-437	1200	23	firm	firm	NOUN
ftr-437	1200	24	review	review	NOUN
ftr-437	1200	25	.	.	PUNCT
ftr-437	1201	1	b.	b.	PROPN
ftr-437	1202	1	the	the	DET
ftr-437	1202	2	new	new	ADJ
ftr-437	1202	3	process	process	NOUN
ftr-437	1202	4	should	should	AUX
ftr-437	1202	5	replace	replace	VERB
ftr-437	1202	6	the	the	DET
ftr-437	1202	7	current	current	ADJ
ftr-437	1202	8	triennial	triennial	ADJ
ftr-437	1202	9	firm	firm	ADJ
ftr-437	1202	10	-	-	PUNCT
ftr-437	1202	11	onfirm	onfirm	NOUN
ftr-437	1202	12	peer	peer	NOUN
ftr-437	1202	13	review	review	NOUN
ftr-437	1202	14	with	with	ADP
ftr-437	1202	15	more	more	ADV
ftr-437	1202	16	frequent	frequent	ADJ
ftr-437	1202	17	monitoring	monitoring	NOUN
ftr-437	1202	18	of	of	ADP
ftr-437	1202	19	audit	audit	NOUN
ftr-437	1202	20	quality	quality	NOUN
ftr-437	1202	21	and	and	CCONJ
ftr-437	1202	22	competence	competence	NOUN
ftr-437	1202	23	designed	design	VERB
ftr-437	1202	24	to	to	PART
ftr-437	1202	25	produce	produce	VERB
ftr-437	1202	26	better	well	ADJ
ftr-437	1202	27	audits	audits	NOUN
ftr-437	1202	28	in	in	ADP
ftr-437	1202	29	the	the	DET
ftr-437	1202	30	future	future	NOUN
ftr-437	1202	31	.	.	PUNCT
ftr-437	1203	1	c.	c.	NOUN
ftr-437	1204	1	the	the	DET
ftr-437	1204	2	staff	staff	NOUN
ftr-437	1204	3	should	should	AUX
ftr-437	1204	4	be	be	AUX
ftr-437	1204	5	deployed	deploy	VERB
ftr-437	1204	6	and	and	CCONJ
ftr-437	1204	7	overseen	oversee	VERB
ftr-437	1204	8	by	by	ADP
ftr-437	1204	9	the	the	DET
ftr-437	1204	10	new	new	ADJ
ftr-437	1204	11	publicly	publicly	ADV
ftr-437	1204	12	dominated	dominate	VERB
ftr-437	1204	13	body	body	NOUN
ftr-437	1204	14	and	and	CCONJ
ftr-437	1204	15	its	its	PRON
ftr-437	1204	16	staff.327	staff.327	PROPN
ftr-437	1204	17	b.	b.	PROPN
ftr-437	1204	18	enhanced	enhance	VERB
ftr-437	1204	19	due	due	ADJ
ftr-437	1204	20	diligence	diligence	NOUN
ftr-437	1204	21	while	while	SCONJ
ftr-437	1204	22	it	it	PRON
ftr-437	1204	23	was	be	AUX
ftr-437	1204	24	the	the	DET
ftr-437	1204	25	lawyer	lawyer	NOUN
ftr-437	1204	26	’s	’s	PART
ftr-437	1204	27	responsibility	responsibility	NOUN
ftr-437	1204	28	to	to	PART
ftr-437	1204	29	evaluate	evaluate	VERB
ftr-437	1204	30	enron	enron	PROPN
ftr-437	1204	31	’s	’s	PART
ftr-437	1204	32	disclosures	disclosure	NOUN
ftr-437	1204	33	in	in	ADP
ftr-437	1204	34	reference	reference	NOUN
ftr-437	1204	35	to	to	ADP
ftr-437	1204	36	their	their	PRON
ftr-437	1204	37	compliance	compliance	NOUN
ftr-437	1204	38	with	with	ADP
ftr-437	1204	39	the	the	DET
ftr-437	1204	40	law	law	NOUN
ftr-437	1204	41	,	,	PUNCT
ftr-437	1204	42	such	such	ADJ
ftr-437	1204	43	review	review	NOUN
ftr-437	1204	44	required	require	VERB
ftr-437	1204	45	due	due	ADJ
ftr-437	1204	46	diligence	diligence	NOUN
ftr-437	1204	47	as	as	SCONJ
ftr-437	1204	48	proposed	propose	VERB
ftr-437	1204	49	by	by	ADP
ftr-437	1204	50	existing	exist	VERB
ftr-437	1204	51	tax	tax	NOUN
ftr-437	1204	52	standards	standard	NOUN
ftr-437	1204	53	.	.	PUNCT
ftr-437	1205	1	under	under	ADP
ftr-437	1205	2	the	the	DET
ftr-437	1205	3	new	new	ADJ
ftr-437	1205	4	circular	circular	ADJ
ftr-437	1205	5	230	230	NUM
ftr-437	1205	6	standard	standard	NOUN
ftr-437	1205	7	of	of	ADP
ftr-437	1205	8	review328	review328	PROPN
ftr-437	1205	9	every	every	DET
ftr-437	1205	10	item	item	NOUN
ftr-437	1205	11	in	in	ADP
ftr-437	1205	12	the	the	DET
ftr-437	1205	13	tax	tax	NOUN
ftr-437	1205	14	shelter	shelter	NOUN
ftr-437	1205	15	opinion	opinion	NOUN
ftr-437	1205	16	must	must	AUX
ftr-437	1205	17	be	be	AUX
ftr-437	1205	18	addressed	address	VERB
ftr-437	1205	19	within	within	ADP
ftr-437	1205	20	the	the	DET
ftr-437	1205	21	highest	high	ADJ
ftr-437	1205	22	standard	standard	NOUN
ftr-437	1205	23	of	of	ADP
ftr-437	1205	24	review	review	NOUN
ftr-437	1205	25	,	,	PUNCT
ftr-437	1205	26	i.e.	i.e.	X
ftr-437	1205	27	,	,	PUNCT
ftr-437	1205	28	a	a	DET
ftr-437	1205	29	greater	great	ADJ
ftr-437	1205	30	than	than	ADP
ftr-437	1205	31	50	50	NUM
ftr-437	1205	32	%	%	NOUN
ftr-437	1205	33	likelihood	likelihood	NOUN
ftr-437	1205	34	of	of	ADP
ftr-437	1205	35	the	the	DET
ftr-437	1205	36	opinion	opinion	NOUN
ftr-437	1205	37	being	be	AUX
ftr-437	1205	38	upheld.329	upheld.329	ADJ
ftr-437	1205	39	client	client	NOUN
ftr-437	1205	40	inaccuracies	inaccuracy	NOUN
ftr-437	1205	41	will	will	AUX
ftr-437	1205	42	no	no	ADV
ftr-437	1205	43	longer	long	ADV
ftr-437	1205	44	be	be	AUX
ftr-437	1205	45	the	the	DET
ftr-437	1205	46	sole	sole	ADJ
ftr-437	1205	47	responsibility	responsibility	NOUN
ftr-437	1205	48	of	of	ADP
ftr-437	1205	49	the	the	DET
ftr-437	1205	50	client	client	NOUN
ftr-437	1205	51	but	but	CCONJ
ftr-437	1205	52	shared	share	VERB
ftr-437	1205	53	with	with	ADP
ftr-437	1205	54	the	the	DET
ftr-437	1205	55	tax	tax	NOUN
ftr-437	1205	56	lawyer	lawyer	NOUN
ftr-437	1205	57	who	who	PRON
ftr-437	1205	58	fails	fail	VERB
ftr-437	1205	59	in	in	ADP
ftr-437	1205	60	his	his	PRON
ftr-437	1205	61	or	or	CCONJ
ftr-437	1205	62	her	her	PRON
ftr-437	1205	63	stricter	strict	ADJ
ftr-437	1205	64	standard	standard	NOUN
ftr-437	1205	65	of	of	ADP
ftr-437	1205	66	due	due	ADJ
ftr-437	1205	67	diligence.330	diligence.330	PROPN
ftr-437	1205	68	tax	tax	NOUN
ftr-437	1205	69	shelter	shelter	NOUN
ftr-437	1205	70	opinions	opinion	NOUN
ftr-437	1205	71	rendered	render	VERB
ftr-437	1205	72	in	in	ADP
ftr-437	1205	73	the	the	DET
ftr-437	1205	74	post	post	ADJ
ftr-437	1205	75	-	-	ADJ
ftr-437	1205	76	enron	enron	ADJ
ftr-437	1205	77	time	time	NOUN
ftr-437	1205	78	must	must	AUX
ftr-437	1205	79	address	address	VERB
ftr-437	1205	80	all	all	DET
ftr-437	1205	81	material	material	ADJ
ftr-437	1205	82	federal	federal	ADJ
ftr-437	1205	83	tax	tax	NOUN
ftr-437	1205	84	issues.331	issues.331	NOUN
ftr-437	1205	85	what	what	PRON
ftr-437	1205	86	is	be	AUX
ftr-437	1205	87	considered	consider	VERB
ftr-437	1205	88	a	a	DET
ftr-437	1205	89	“	"	PUNCT
ftr-437	1205	90	material	material	NOUN
ftr-437	1205	91	”	"	PUNCT
ftr-437	1205	92	federal	federal	ADJ
ftr-437	1205	93	tax	tax	NOUN
ftr-437	1205	94	issue	issue	NOUN
ftr-437	1205	95	for	for	ADP
ftr-437	1205	96	circular	circular	ADJ
ftr-437	1205	97	230	230	NUM
ftr-437	1205	98	purposes	purpose	NOUN
ftr-437	1205	99	?	?	PUNCT
ftr-437	1206	1	it	it	PRON
ftr-437	1206	2	would	would	AUX
ftr-437	1206	3	be	be	AUX
ftr-437	1206	4	any	any	DET
ftr-437	1206	5	statutory	statutory	ADJ
ftr-437	1206	6	,	,	PUNCT
ftr-437	1206	7	regulatory	regulatory	ADJ
ftr-437	1206	8	,	,	PUNCT
ftr-437	1206	9	or	or	CCONJ
ftr-437	1206	10	judicial	judicial	ADJ
ftr-437	1206	11	doctrine	doctrine	NOUN
ftr-437	1206	12	that	that	PRON
ftr-437	1206	13	could	could	AUX
ftr-437	1206	14	impinge	impinge	VERB
ftr-437	1206	15	upon	upon	SCONJ
ftr-437	1206	16	the	the	DET
ftr-437	1206	17	tax	tax	NOUN
ftr-437	1206	18	shelter.332	shelter.332	NOUN
ftr-437	1206	19	thus	thus	ADV
ftr-437	1206	20	,	,	PUNCT
ftr-437	1206	21	a	a	DET
ftr-437	1206	22	careful	careful	ADJ
ftr-437	1206	23	review	review	NOUN
ftr-437	1206	24	of	of	ADP
ftr-437	1206	25	recent	recent	ADJ
ftr-437	1206	26	(	(	PUNCT
ftr-437	1206	27	and	and	CCONJ
ftr-437	1206	28	perhaps	perhaps	ADV
ftr-437	1206	29	not	not	PART
ftr-437	1206	30	-	-	PUNCT
ftr-437	1206	31	so	so	ADV
ftr-437	1206	32	-	-	PUNCT
ftr-437	1206	33	recent	recent	ADJ
ftr-437	1206	34	)	)	PUNCT
ftr-437	1206	35	tax	tax	NOUN
ftr-437	1206	36	shelter	shelter	NOUN
ftr-437	1206	37	cases	case	NOUN
ftr-437	1206	38	is	be	AUX
ftr-437	1206	39	advisable	advisable	ADJ
ftr-437	1206	40	.	.	PUNCT
ftr-437	1207	1	and	and	CCONJ
ftr-437	1207	2	legal	legal	ADJ
ftr-437	1207	3	conclusions	conclusion	NOUN
ftr-437	1207	4	can	can	AUX
ftr-437	1207	5	no	no	ADV
ftr-437	1207	6	longer	long	ADV
ftr-437	1207	7	be	be	AUX
ftr-437	1207	8	latent	latent	ADJ
ftr-437	1207	9	but	but	CCONJ
ftr-437	1207	10	must	must	AUX
ftr-437	1207	11	be	be	AUX
ftr-437	1207	12	prominently	prominently	ADV
ftr-437	1207	13	displayed	display	VERB
ftr-437	1207	14	on	on	ADP
ftr-437	1207	15	the	the	DET
ftr-437	1207	16	initial	initial	ADJ
ftr-437	1207	17	page	page	NOUN
ftr-437	1207	18	of	of	ADP
ftr-437	1207	19	the	the	DET
ftr-437	1207	20	opinion.333	opinion.333	NOUN
ftr-437	1207	21	to	to	ADP
ftr-437	1207	22	the	the	DET
ftr-437	1207	23	extent	extent	NOUN
ftr-437	1207	24	that	that	SCONJ
ftr-437	1207	25	tax	tax	NOUN
ftr-437	1207	26	lawyers	lawyer	NOUN
ftr-437	1207	27	rely	rely	VERB
ftr-437	1207	28	upon	upon	SCONJ
ftr-437	1207	29	another	another	DET
ftr-437	1207	30	professional	professional	ADJ
ftr-437	1207	31	’s	’s	PART
ftr-437	1207	32	estimates	estimate	NOUN
ftr-437	1207	33	of	of	ADP
ftr-437	1207	34	financial	financial	ADJ
ftr-437	1207	35	performance	performance	NOUN
ftr-437	1207	36	,	,	PUNCT
ftr-437	1207	37	they	they	PRON
ftr-437	1207	38	bear	bear	VERB
ftr-437	1207	39	the	the	DET
ftr-437	1207	40	burden	burden	NOUN
ftr-437	1207	41	to	to	PART
ftr-437	1207	42	demonstrate	demonstrate	VERB
ftr-437	1207	43	that	that	SCONJ
ftr-437	1207	44	their	their	PRON
ftr-437	1207	45	reliance	reliance	NOUN
ftr-437	1207	46	is	be	AUX
ftr-437	1207	47	based	base	VERB
ftr-437	1207	48	upon	upon	SCONJ
ftr-437	1207	49	a	a	DET
ftr-437	1207	50	reasonable	reasonable	ADJ
ftr-437	1207	51	belief.334	belief.334	NOUN
ftr-437	1207	52	910	910	PROPN
ftr-437	1207	53	florida	florida	PROPN
ftr-437	1207	54	tax	tax	NOUN
ftr-437	1207	55	review	review	NOUN
ftr-437	1207	56	[	[	X
ftr-437	1207	57	vol.5:10	vol.5:10	NOUN
ftr-437	1207	58	335	335	NUM
ftr-437	1207	59	.	.	PUNCT
ftr-437	1208	1	see	see	VERB
ftr-437	1208	2	n.	n.	PROPN
ftr-437	1208	3	129	129	NUM
ftr-437	1208	4	supra	supra	NOUN
ftr-437	1208	5	.	.	PUNCT
ftr-437	1209	1	336	336	NUM
ftr-437	1209	2	.	.	PUNCT
ftr-437	1210	1	this	this	DET
ftr-437	1210	2	composite	composite	ADJ
ftr-437	1210	3	paradigm	paradigm	NOUN
ftr-437	1210	4	is	be	AUX
ftr-437	1210	5	based	base	VERB
ftr-437	1210	6	upon	upon	SCONJ
ftr-437	1210	7	an	an	DET
ftr-437	1210	8	actual	actual	ADJ
ftr-437	1210	9	series	series	NOUN
ftr-437	1210	10	of	of	ADP
ftr-437	1210	11	articles	article	NOUN
ftr-437	1210	12	dealing	deal	VERB
ftr-437	1210	13	with	with	ADP
ftr-437	1210	14	major	major	ADJ
ftr-437	1210	15	banks	bank	NOUN
ftr-437	1210	16	in	in	ADP
ftr-437	1210	17	the	the	DET
ftr-437	1210	18	united	united	PROPN
ftr-437	1210	19	states	states	PROPN
ftr-437	1210	20	presently	presently	ADV
ftr-437	1210	21	using	use	VERB
ftr-437	1210	22	bank	bank	NOUN
ftr-437	1210	23	owned	own	VERB
ftr-437	1210	24	life	life	NOUN
ftr-437	1210	25	insurance	insurance	NOUN
ftr-437	1210	26	(	(	PUNCT
ftr-437	1210	27	boli	boli	NOUN
ftr-437	1210	28	)	)	PUNCT
ftr-437	1210	29	or	or	CCONJ
ftr-437	1210	30	janitors	janitor	NOUN
ftr-437	1210	31	insurance	insurance	NOUN
ftr-437	1210	32	.	.	PUNCT
ftr-437	1211	1	see	see	VERB
ftr-437	1211	2	ellen	ellen	PROPN
ftr-437	1211	3	e.	e.	PROPN
ftr-437	1211	4	schultz	schultz	PROPN
ftr-437	1211	5	&	&	CCONJ
ftr-437	1211	6	theo	theo	PROPN
ftr-437	1211	7	francis	francis	PROPN
ftr-437	1211	8	,	,	PUNCT
ftr-437	1211	9	where	where	SCONJ
ftr-437	1211	10	to	to	PART
ftr-437	1211	11	put	put	VERB
ftr-437	1211	12	dead	dead	ADJ
ftr-437	1211	13	peasants	peasant	NOUN
ftr-437	1211	14	,	,	PUNCT
ftr-437	1211	15	wall	wall	PROPN
ftr-437	1211	16	st	st	PROPN
ftr-437	1211	17	.	.	PROPN
ftr-437	1211	18	j.	j.	PROPN
ftr-437	1211	19	,	,	PUNCT
ftr-437	1211	20	april	april	PROPN
ftr-437	1211	21	19	19	NUM
ftr-437	1211	22	,	,	PUNCT
ftr-437	1211	23	2002	2002	NUM
ftr-437	1211	24	;	;	PUNCT
ftr-437	1211	25	theo	theo	PROPN
ftr-437	1211	26	francis	francis	PROPN
ftr-437	1211	27	&	&	CCONJ
ftr-437	1211	28	ellen	ellen	PROPN
ftr-437	1211	29	e.	e.	PROPN
ftr-437	1211	30	schultz	schultz	PROPN
ftr-437	1211	31	,	,	PUNCT
ftr-437	1211	32	why	why	SCONJ
ftr-437	1211	33	secret	secret	ADJ
ftr-437	1211	34	insurance	insurance	NOUN
ftr-437	1211	35	on	on	ADP
ftr-437	1211	36	employees	employee	NOUN
ftr-437	1211	37	pays	pay	VERB
ftr-437	1211	38	off	off	ADP
ftr-437	1211	39	,	,	PUNCT
ftr-437	1211	40	wall	wall	PROPN
ftr-437	1211	41	st	st	PROPN
ftr-437	1211	42	.	.	PROPN
ftr-437	1211	43	j.	j.	PROPN
ftr-437	1211	44	,	,	PUNCT
ftr-437	1211	45	april	april	PROPN
ftr-437	1211	46	25	25	NUM
ftr-437	1211	47	,	,	PUNCT
ftr-437	1211	48	2002	2002	NUM
ftr-437	1211	49	;	;	PUNCT
ftr-437	1211	50	theo	theo	PROPN
ftr-437	1211	51	francis	francis	PROPN
ftr-437	1211	52	&	&	CCONJ
ftr-437	1211	53	ellen	ellen	PROPN
ftr-437	1211	54	e.	e.	PROPN
ftr-437	1211	55	schultz	schultz	PROPN
ftr-437	1211	56	,	,	PUNCT
ftr-437	1211	57	many	many	ADJ
ftr-437	1211	58	banks	bank	NOUN
ftr-437	1211	59	boost	boost	VERB
ftr-437	1211	60	earnings	earning	NOUN
ftr-437	1211	61	with	with	ADP
ftr-437	1211	62	janitors	janitor	NOUN
ftr-437	1211	63	’	’	PART
ftr-437	1211	64	life	life	NOUN
ftr-437	1211	65	insurance	insurance	NOUN
ftr-437	1211	66	,	,	PUNCT
ftr-437	1211	67	wall	wall	PROPN
ftr-437	1211	68	st	st	PROPN
ftr-437	1211	69	.	.	PROPN
ftr-437	1211	70	j.	j.	PROPN
ftr-437	1211	71	,	,	PUNCT
ftr-437	1211	72	april	april	PROPN
ftr-437	1211	73	26	26	NUM
ftr-437	1211	74	,	,	PUNCT
ftr-437	1211	75	2002	2002	NUM
ftr-437	1211	76	;	;	PUNCT
ftr-437	1211	77	theo	theo	PROPN
ftr-437	1211	78	francis	francis	PROPN
ftr-437	1211	79	&	&	CCONJ
ftr-437	1211	80	ellen	ellen	PROPN
ftr-437	1211	81	e.	e.	PROPN
ftr-437	1211	82	schultz	schultz	PROPN
ftr-437	1211	83	,	,	PUNCT
ftr-437	1211	84	big	big	ADJ
ftr-437	1211	85	banks	bank	NOUN
ftr-437	1211	86	quietly	quietly	ADV
ftr-437	1211	87	pile	pile	VERB
ftr-437	1211	88	up	up	ADP
ftr-437	1211	89	janitors	janitor	NOUN
ftr-437	1211	90	’	'	PUNCT
ftr-437	1211	91	insurance	insurance	NOUN
ftr-437	1211	92	,	,	PUNCT
ftr-437	1211	93	wall	wall	PROPN
ftr-437	1211	94	st	st	PROPN
ftr-437	1211	95	.	.	PROPN
ftr-437	1211	96	j.	j.	PROPN
ftr-437	1211	97	,	,	PUNCT
ftr-437	1211	98	may	may	AUX
ftr-437	1211	99	2	2	NUM
ftr-437	1211	100	,	,	PUNCT
ftr-437	1211	101	2002	2002	NUM
ftr-437	1211	102	;	;	PUNCT
ftr-437	1211	103	ellen	ellen	PROPN
ftr-437	1211	104	e.	e.	PROPN
ftr-437	1211	105	schultz	schultz	PROPN
ftr-437	1211	106	&	&	CCONJ
ftr-437	1211	107	theo	theo	PROPN
ftr-437	1211	108	francis	francis	PROPN
ftr-437	1211	109	,	,	PUNCT
ftr-437	1211	110	the	the	DET
ftr-437	1211	111	economy	economy	NOUN
ftr-437	1211	112	:	:	PUNCT
ftr-437	1211	113	senator	senator	NOUN
ftr-437	1211	114	to	to	PART
ftr-437	1211	115	target	target	VERB
ftr-437	1211	116	tax	tax	NOUN
ftr-437	1211	117	boon	boon	NOUN
ftr-437	1211	118	to	to	ADP
ftr-437	1211	119	firms	firm	NOUN
ftr-437	1211	120	insuring	insure	VERB
ftr-437	1211	121	workers	worker	NOUN
ftr-437	1211	122	,	,	PUNCT
ftr-437	1211	123	wall	wall	PROPN
ftr-437	1211	124	st	st	PROPN
ftr-437	1211	125	.	.	PROPN
ftr-437	1211	126	j.	j.	PROPN
ftr-437	1211	127	,	,	PUNCT
ftr-437	1211	128	may	may	AUX
ftr-437	1211	129	3	3	NUM
ftr-437	1211	130	,	,	PUNCT
ftr-437	1211	131	2002	2002	NUM
ftr-437	1211	132	.	.	PUNCT
ftr-437	1212	1	c.	c.	PROPN
ftr-437	1212	2	enhanced	enhance	VERB
ftr-437	1212	3	policy	policy	NOUN
ftr-437	1212	4	and	and	CCONJ
ftr-437	1212	5	ethical	ethical	ADJ
ftr-437	1212	6	view	view	NOUN
ftr-437	1212	7	furthermore	furthermore	ADV
ftr-437	1212	8	,	,	PUNCT
ftr-437	1212	9	it	it	PRON
ftr-437	1212	10	is	be	AUX
ftr-437	1212	11	clear	clear	ADJ
ftr-437	1212	12	that	that	SCONJ
ftr-437	1212	13	all	all	DET
ftr-437	1212	14	tax	tax	NOUN
ftr-437	1212	15	advisors	advisor	NOUN
ftr-437	1212	16	should	should	AUX
ftr-437	1212	17	be	be	AUX
ftr-437	1212	18	held	hold	VERB
ftr-437	1212	19	to	to	ADP
ftr-437	1212	20	public	public	ADJ
ftr-437	1212	21	policy	policy	NOUN
ftr-437	1212	22	and	and	CCONJ
ftr-437	1212	23	ethical	ethical	ADJ
ftr-437	1212	24	norms	norm	NOUN
ftr-437	1212	25	,	,	PUNCT
ftr-437	1212	26	as	as	SCONJ
ftr-437	1212	27	discussed	discuss	VERB
ftr-437	1212	28	in	in	ADP
ftr-437	1212	29	the	the	DET
ftr-437	1212	30	preceding	precede	VERB
ftr-437	1212	31	section	section	NOUN
ftr-437	1212	32	of	of	ADP
ftr-437	1212	33	this	this	DET
ftr-437	1212	34	article	article	NOUN
ftr-437	1212	35	.	.	PUNCT
ftr-437	1213	1	the	the	DET
ftr-437	1213	2	pre	pre	PROPN
ftr-437	1213	3	-	-	ADJ
ftr-437	1213	4	enron	enron	ADJ
ftr-437	1213	5	legal	legal	ADJ
ftr-437	1213	6	threshold	threshold	NOUN
ftr-437	1213	7	requirement	requirement	NOUN
ftr-437	1213	8	will	will	AUX
ftr-437	1213	9	be	be	AUX
ftr-437	1213	10	,	,	PUNCT
ftr-437	1213	11	in	in	ADP
ftr-437	1213	12	all	all	DET
ftr-437	1213	13	likelihood	likelihood	NOUN
ftr-437	1213	14	,	,	PUNCT
ftr-437	1213	15	woefully	woefully	ADV
ftr-437	1213	16	deficient	deficient	ADJ
ftr-437	1213	17	in	in	ADP
ftr-437	1213	18	the	the	DET
ftr-437	1213	19	post	post	ADJ
ftr-437	1213	20	-	-	ADJ
ftr-437	1213	21	enron	enron	ADJ
ftr-437	1213	22	world	world	NOUN
ftr-437	1213	23	.	.	PUNCT
ftr-437	1214	1	for	for	ADP
ftr-437	1214	2	example	example	NOUN
ftr-437	1214	3	,	,	PUNCT
ftr-437	1214	4	assuming	assume	VERB
ftr-437	1214	5	arguendo	arguendo	ADJ
ftr-437	1214	6	that	that	SCONJ
ftr-437	1214	7	some	some	PRON
ftr-437	1214	8	of	of	ADP
ftr-437	1214	9	the	the	DET
ftr-437	1214	10	enron	enron	PROPN
ftr-437	1214	11	special	special	ADJ
ftr-437	1214	12	purpose	purpose	NOUN
ftr-437	1214	13	entities	entity	NOUN
ftr-437	1214	14	that	that	PRON
ftr-437	1214	15	shifted	shift	VERB
ftr-437	1214	16	debt	debt	NOUN
ftr-437	1214	17	off	off	ADP
ftr-437	1214	18	the	the	DET
ftr-437	1214	19	balance	balance	NOUN
ftr-437	1214	20	sheet	sheet	NOUN
ftr-437	1214	21	met	meet	VERB
ftr-437	1214	22	the	the	DET
ftr-437	1214	23	realistic	realistic	ADJ
ftr-437	1214	24	possibility	possibility	NOUN
ftr-437	1214	25	standard	standard	NOUN
ftr-437	1214	26	,	,	PUNCT
ftr-437	1214	27	still	still	ADV
ftr-437	1214	28	their	their	PRON
ftr-437	1214	29	ethical	ethical	ADJ
ftr-437	1214	30	impact	impact	NOUN
ftr-437	1214	31	on	on	ADP
ftr-437	1214	32	third	third	ADJ
ftr-437	1214	33	parties	party	NOUN
ftr-437	1214	34	(	(	PUNCT
ftr-437	1214	35	e.g.	e.g.	ADV
ftr-437	1214	36	shareholders	shareholder	NOUN
ftr-437	1214	37	,	,	PUNCT
ftr-437	1214	38	creditors	creditor	NOUN
ftr-437	1214	39	,	,	PUNCT
ftr-437	1214	40	etc	etc	X
ftr-437	1214	41	.	.	X
ftr-437	1214	42	)	)	PUNCT
ftr-437	1214	43	should	should	AUX
ftr-437	1214	44	have	have	AUX
ftr-437	1214	45	been	be	AUX
ftr-437	1214	46	considered	consider	VERB
ftr-437	1214	47	.	.	PUNCT
ftr-437	1215	1	this	this	PRON
ftr-437	1215	2	does	do	AUX
ftr-437	1215	3	present	present	VERB
ftr-437	1215	4	the	the	DET
ftr-437	1215	5	tax	tax	NOUN
ftr-437	1215	6	advisor	advisor	NOUN
ftr-437	1215	7	with	with	ADP
ftr-437	1215	8	a	a	DET
ftr-437	1215	9	unique	unique	ADJ
ftr-437	1215	10	set	set	NOUN
ftr-437	1215	11	of	of	ADP
ftr-437	1215	12	random	random	ADJ
ftr-437	1215	13	variables	variable	NOUN
ftr-437	1215	14	in	in	ADP
ftr-437	1215	15	the	the	DET
ftr-437	1215	16	post	post	ADJ
ftr-437	1215	17	-	-	PROPN
ftr-437	1215	18	enron	enron	PROPN
ftr-437	1215	19	milieu	milieu	NOUN
ftr-437	1215	20	.	.	PUNCT
ftr-437	1216	1	if	if	SCONJ
ftr-437	1216	2	a	a	DET
ftr-437	1216	3	proposed	propose	VERB
ftr-437	1216	4	tax	tax	NOUN
ftr-437	1216	5	shelter	shelter	NOUN
ftr-437	1216	6	“	"	PUNCT
ftr-437	1216	7	fits	fit	VERB
ftr-437	1216	8	”	"	PUNCT
ftr-437	1216	9	within	within	ADP
ftr-437	1216	10	the	the	DET
ftr-437	1216	11	new	new	ADJ
ftr-437	1216	12	circular	circular	ADJ
ftr-437	1216	13	230	230	NUM
ftr-437	1216	14	review	review	NOUN
ftr-437	1216	15	,	,	PUNCT
ftr-437	1216	16	then	then	ADV
ftr-437	1216	17	should	should	AUX
ftr-437	1216	18	other	other	ADJ
ftr-437	1216	19	variables	variable	NOUN
ftr-437	1216	20	be	be	AUX
ftr-437	1216	21	considered	consider	VERB
ftr-437	1216	22	?	?	PUNCT
ftr-437	1217	1	for	for	ADP
ftr-437	1217	2	instance	instance	NOUN
ftr-437	1217	3	,	,	PUNCT
ftr-437	1217	4	is	be	AUX
ftr-437	1217	5	it	it	PRON
ftr-437	1217	6	ethically	ethically	ADV
ftr-437	1217	7	necessary	necessary	ADJ
ftr-437	1217	8	to	to	PART
ftr-437	1217	9	now	now	ADV
ftr-437	1217	10	consider	consider	VERB
ftr-437	1217	11	the	the	DET
ftr-437	1217	12	impact	impact	NOUN
ftr-437	1217	13	of	of	ADP
ftr-437	1217	14	the	the	DET
ftr-437	1217	15	debt	debt	NOUN
ftr-437	1217	16	-	-	PUNCT
ftr-437	1217	17	shifting	shift	VERB
ftr-437	1217	18	special	special	ADJ
ftr-437	1217	19	purpose	purpose	NOUN
ftr-437	1217	20	entity	entity	NOUN
ftr-437	1217	21	shelter	shelter	NOUN
ftr-437	1217	22	on	on	ADP
ftr-437	1217	23	the	the	DET
ftr-437	1217	24	publicly	publicly	ADV
ftr-437	1217	25	traded	trade	VERB
ftr-437	1217	26	company	company	NOUN
ftr-437	1217	27	’s	’s	PART
ftr-437	1217	28	stock	stock	NOUN
ftr-437	1217	29	price	price	NOUN
ftr-437	1217	30	?	?	PUNCT
ftr-437	1218	1	and	and	CCONJ
ftr-437	1218	2	,	,	PUNCT
ftr-437	1218	3	if	if	SCONJ
ftr-437	1218	4	so	so	ADV
ftr-437	1218	5	,	,	PUNCT
ftr-437	1218	6	is	be	AUX
ftr-437	1218	7	that	that	SCONJ
ftr-437	1218	8	ethical	ethical	ADJ
ftr-437	1218	9	obligation	obligation	NOUN
ftr-437	1218	10	sated	sate	VERB
ftr-437	1218	11	through	through	ADP
ftr-437	1218	12	the	the	DET
ftr-437	1218	13	treasury	treasury	NOUN
ftr-437	1218	14	’s	’s	PART
ftr-437	1218	15	recent	recent	ADJ
ftr-437	1218	16	sixteen	sixteen	NUM
ftr-437	1218	17	disclosure	disclosure	NOUN
ftr-437	1218	18	“	"	PUNCT
ftr-437	1218	19	listed	list	VERB
ftr-437	1218	20	transactions”335	transactions”335	NOUN
ftr-437	1218	21	regulation	regulation	NOUN
ftr-437	1218	22	?	?	PUNCT
ftr-437	1219	1	perhaps	perhaps	ADV
ftr-437	1219	2	the	the	DET
ftr-437	1219	3	days	day	NOUN
ftr-437	1219	4	of	of	ADP
ftr-437	1219	5	the	the	DET
ftr-437	1219	6	“	"	PUNCT
ftr-437	1219	7	black	black	ADJ
ftr-437	1219	8	letter	letter	NOUN
ftr-437	1219	9	”	"	PUNCT
ftr-437	1219	10	code	code	NOUN
ftr-437	1219	11	lawyer	lawyer	NOUN
ftr-437	1219	12	will	will	AUX
ftr-437	1219	13	meet	meet	VERB
ftr-437	1219	14	the	the	DET
ftr-437	1219	15	same	same	ADJ
ftr-437	1219	16	fate	fate	NOUN
ftr-437	1219	17	as	as	ADP
ftr-437	1219	18	the	the	DET
ftr-437	1219	19	green	green	PROPN
ftr-437	1219	20	eyeshade	eyeshade	PROPN
ftr-437	1219	21	accountant	accountant	NOUN
ftr-437	1219	22	–	–	PUNCT
ftr-437	1219	23	dinosaurs	dinosaur	NOUN
ftr-437	1219	24	that	that	PRON
ftr-437	1219	25	have	have	AUX
ftr-437	1219	26	become	become	VERB
ftr-437	1219	27	extinct	extinct	ADJ
ftr-437	1219	28	through	through	ADP
ftr-437	1219	29	dramatic	dramatic	ADJ
ftr-437	1219	30	changes	change	NOUN
ftr-437	1219	31	in	in	ADP
ftr-437	1219	32	their	their	PRON
ftr-437	1219	33	environment	environment	NOUN
ftr-437	1219	34	.	.	PUNCT
ftr-437	1220	1	the	the	DET
ftr-437	1220	2	challenges	challenge	NOUN
ftr-437	1220	3	in	in	ADP
ftr-437	1220	4	the	the	DET
ftr-437	1220	5	post	post	ADJ
ftr-437	1220	6	-	-	PROPN
ftr-437	1220	7	enron	enron	PROPN
ftr-437	1220	8	world	world	NOUN
ftr-437	1220	9	require	require	VERB
ftr-437	1220	10	the	the	DET
ftr-437	1220	11	tax	tax	NOUN
ftr-437	1220	12	advisor	advisor	NOUN
ftr-437	1220	13	to	to	PART
ftr-437	1220	14	incorporate	incorporate	VERB
ftr-437	1220	15	in	in	ADP
ftr-437	1220	16	his	his	PRON
ftr-437	1220	17	or	or	CCONJ
ftr-437	1220	18	her	her	PRON
ftr-437	1220	19	tax	tax	NOUN
ftr-437	1220	20	review	review	NOUN
ftr-437	1220	21	standard	standard	ADJ
ftr-437	1220	22	new	new	ADJ
ftr-437	1220	23	regulatory	regulatory	ADJ
ftr-437	1220	24	bodies	body	NOUN
ftr-437	1220	25	,	,	PUNCT
ftr-437	1220	26	higher	high	ADJ
ftr-437	1220	27	tax	tax	NOUN
ftr-437	1220	28	review	review	NOUN
ftr-437	1220	29	and	and	CCONJ
ftr-437	1220	30	shelter	shelter	NOUN
ftr-437	1220	31	disclosure	disclosure	NOUN
ftr-437	1220	32	standards	standard	NOUN
ftr-437	1220	33	and	and	CCONJ
ftr-437	1220	34	greater	great	ADJ
ftr-437	1220	35	sensitivity	sensitivity	NOUN
ftr-437	1220	36	to	to	ADP
ftr-437	1220	37	public	public	ADJ
ftr-437	1220	38	policy	policy	NOUN
ftr-437	1220	39	and	and	CCONJ
ftr-437	1220	40	ethical	ethical	ADJ
ftr-437	1220	41	dimensions	dimension	NOUN
ftr-437	1220	42	,	,	PUNCT
ftr-437	1220	43	as	as	SCONJ
ftr-437	1220	44	the	the	DET
ftr-437	1220	45	following	following	ADJ
ftr-437	1220	46	paradigm	paradigm	NOUN
ftr-437	1220	47	demonstrates	demonstrate	VERB
ftr-437	1220	48	.	.	PUNCT
ftr-437	1221	1	d.	d.	PROPN
ftr-437	1221	2	paradigm	paradigm	NOUN
ftr-437	1221	3	:	:	PUNCT
ftr-437	1221	4	janitors	janitor	NOUN
ftr-437	1221	5	insurance	insurance	NOUN
ftr-437	1221	6	tax	tax	NOUN
ftr-437	1221	7	shelter336	shelter336	PROPN
ftr-437	1221	8	1	1	NUM
ftr-437	1221	9	.	.	PUNCT
ftr-437	1221	10	factual	factual	ADJ
ftr-437	1221	11	background	background	NOUN
ftr-437	1221	12	–	–	PUNCT
ftr-437	1221	13	first	first	ADJ
ftr-437	1221	14	financial	financial	ADJ
ftr-437	1221	15	corporation	corporation	NOUN
ftr-437	1221	16	(	(	PUNCT
ftr-437	1221	17	ffc	ffc	PROPN
ftr-437	1221	18	)	)	PUNCT
ftr-437	1221	19	,	,	PUNCT
ftr-437	1221	20	a	a	DET
ftr-437	1221	21	publicly	publicly	ADV
ftr-437	1221	22	traded	trade	VERB
ftr-437	1221	23	bank	bank	NOUN
ftr-437	1221	24	holding	hold	VERB
ftr-437	1221	25	company	company	NOUN
ftr-437	1221	26	,	,	PUNCT
ftr-437	1221	27	proposes	propose	VERB
ftr-437	1221	28	a	a	DET
ftr-437	1221	29	bank	bank	NOUN
ftr-437	1221	30	owned	own	VERB
ftr-437	1221	31	life	life	NOUN
ftr-437	1221	32	insurance	insurance	NOUN
ftr-437	1221	33	or	or	CCONJ
ftr-437	1221	34	boli	boli	NOUN
ftr-437	1221	35	program	program	NOUN
ftr-437	1221	36	,	,	PUNCT
ftr-437	1221	37	modeled	model	VERB
ftr-437	1221	38	after	after	ADP
ftr-437	1221	39	the	the	DET
ftr-437	1221	40	highly	highly	ADV
ftr-437	1221	41	successful	successful	ADJ
ftr-437	1221	42	corporate	corporate	ADJ
ftr-437	1221	43	owned	own	VERB
ftr-437	1221	44	life	life	NOUN
ftr-437	1221	45	insurance	insurance	NOUN
ftr-437	1221	46	program	program	NOUN
ftr-437	1221	47	or	or	CCONJ
ftr-437	1221	48	coli	coli	NOUN
ftr-437	1221	49	.	.	PUNCT
ftr-437	1222	1	2002	2002	NUM
ftr-437	1222	2	]	]	PUNCT
ftr-437	1222	3	watchdogs	watchdog	NOUN
ftr-437	1222	4	that	that	PRON
ftr-437	1222	5	failed	fail	VERB
ftr-437	1222	6	to	to	PART
ftr-437	1222	7	bark	bark	VERB
ftr-437	1222	8	911	911	NUM
ftr-437	1222	9	337	337	NUM
ftr-437	1222	10	.	.	PUNCT
ftr-437	1223	1	reg	reg	NOUN
ftr-437	1223	2	.	.	PUNCT
ftr-437	1224	1	§	§	PROPN
ftr-437	1224	2	1.6662	1.6662	NUM
ftr-437	1224	3	-	-	SYM
ftr-437	1224	4	4(d)(1	4(d)(1	NUM
ftr-437	1224	5	)	)	PUNCT
ftr-437	1224	6	,	,	PUNCT
ftr-437	1224	7	(	(	PUNCT
ftr-437	1224	8	2	2	NUM
ftr-437	1224	9	)	)	PUNCT
ftr-437	1224	10	.	.	PUNCT
ftr-437	1225	1	338	338	NUM
ftr-437	1225	2	.	.	PUNCT
ftr-437	1226	1	i	i	PRON
ftr-437	1226	2	d.	d.	PROPN
ftr-437	1226	3	339	339	NUM
ftr-437	1226	4	.	.	PUNCT
ftr-437	1226	5	see	see	VERB
ftr-437	1226	6	supra	supra	PROPN
ftr-437	1226	7	note	note	PROPN
ftr-437	1226	8	129	129	NUM
ftr-437	1226	9	.	.	NOUN
ftr-437	1226	10	340	340	NUM
ftr-437	1226	11	.	.	PUNCT
ftr-437	1227	1	see	see	VERB
ftr-437	1227	2	,	,	PUNCT
ftr-437	1227	3	e.g.	e.g.	ADV
ftr-437	1227	4	,	,	PUNCT
ftr-437	1227	5	boca	boca	PROPN
ftr-437	1227	6	investerings	investering	NOUN
ftr-437	1227	7	p’ship	p’ship	PROPN
ftr-437	1227	8	v.	v.	PROPN
ftr-437	1227	9	united	united	PROPN
ftr-437	1227	10	states	states	PROPN
ftr-437	1227	11	,	,	PUNCT
ftr-437	1227	12	167	167	NUM
ftr-437	1227	13	f.supp.2d	f.supp.2d	NUM
ftr-437	1227	14	298	298	NUM
ftr-437	1227	15	(	(	PUNCT
ftr-437	1227	16	d.c	d.c	PROPN
ftr-437	1227	17	.	.	PROPN
ftr-437	1227	18	cir	cir	PROPN
ftr-437	1227	19	.	.	PROPN
ftr-437	1227	20	2001	2001	NUM
ftr-437	1227	21	)	)	PUNCT
ftr-437	1227	22	.	.	PUNCT
ftr-437	1228	1	341	341	NUM
ftr-437	1228	2	.	.	X
ftr-437	1228	3	see	see	VERB
ftr-437	1228	4	supra	supra	PROPN
ftr-437	1228	5	note	note	PROPN
ftr-437	1228	6	281	281	NUM
ftr-437	1228	7	.	.	PUNCT
ftr-437	1228	8	342	342	NUM
ftr-437	1228	9	.	.	PUNCT
ftr-437	1229	1	see	see	VERB
ftr-437	1229	2	supra	supra	PROPN
ftr-437	1229	3	note	note	PROPN
ftr-437	1229	4	272	272	NUM
ftr-437	1229	5	.	.	PUNCT
ftr-437	1230	1	the	the	DET
ftr-437	1230	2	reason	reason	NOUN
ftr-437	1230	3	it	it	PRON
ftr-437	1230	4	seeks	seek	VERB
ftr-437	1230	5	to	to	PART
ftr-437	1230	6	establish	establish	VERB
ftr-437	1230	7	the	the	DET
ftr-437	1230	8	boli	boli	NOUN
ftr-437	1230	9	for	for	ADP
ftr-437	1230	10	its	its	PRON
ftr-437	1230	11	rank	rank	NOUN
ftr-437	1230	12	-	-	PUNCT
ftr-437	1230	13	and	and	CCONJ
ftr-437	1230	14	-	-	PUNCT
ftr-437	1230	15	file	file	NOUN
ftr-437	1230	16	employees	employee	NOUN
ftr-437	1230	17	is	be	AUX
ftr-437	1230	18	two	two	NUM
ftr-437	1230	19	-	-	NUM
ftr-437	1230	20	fold	fold	ADJ
ftr-437	1230	21	.	.	PUNCT
ftr-437	1231	1	first	first	ADV
ftr-437	1231	2	,	,	PUNCT
ftr-437	1231	3	to	to	PART
ftr-437	1231	4	receive	receive	VERB
ftr-437	1231	5	significant	significant	ADJ
ftr-437	1231	6	tax	tax	NOUN
ftr-437	1231	7	free	free	ADJ
ftr-437	1231	8	amounts	amount	NOUN
ftr-437	1231	9	.	.	PUNCT
ftr-437	1232	1	second	second	ADJ
ftr-437	1232	2	is	be	AUX
ftr-437	1232	3	to	to	PART
ftr-437	1232	4	increase	increase	VERB
ftr-437	1232	5	its	its	PRON
ftr-437	1232	6	earnings	earning	NOUN
ftr-437	1232	7	using	use	VERB
ftr-437	1232	8	a	a	DET
ftr-437	1232	9	newly	newly	ADV
ftr-437	1232	10	developed	develop	VERB
ftr-437	1232	11	smoothing	smoothing	NOUN
ftr-437	1232	12	technique	technique	NOUN
ftr-437	1232	13	.	.	PUNCT
ftr-437	1233	1	as	as	SCONJ
ftr-437	1233	2	ffc	ffc	PROPN
ftr-437	1233	3	’s	’s	PART
ftr-437	1233	4	chief	chief	ADJ
ftr-437	1233	5	financial	financial	ADJ
ftr-437	1233	6	officer	officer	NOUN
ftr-437	1233	7	explains	explain	VERB
ftr-437	1233	8	it	it	PRON
ftr-437	1233	9	,	,	PUNCT
ftr-437	1233	10	the	the	DET
ftr-437	1233	11	build	build	NOUN
ftr-437	1233	12	-	-	PUNCT
ftr-437	1233	13	up	up	NOUN
ftr-437	1233	14	of	of	ADP
ftr-437	1233	15	cash	cash	NOUN
ftr-437	1233	16	value	value	NOUN
ftr-437	1233	17	in	in	ADP
ftr-437	1233	18	the	the	DET
ftr-437	1233	19	policies	policy	NOUN
ftr-437	1233	20	is	be	AUX
ftr-437	1233	21	tax	tax	NOUN
ftr-437	1233	22	free	free	ADJ
ftr-437	1233	23	and	and	CCONJ
ftr-437	1233	24	the	the	DET
ftr-437	1233	25	eventual	eventual	ADJ
ftr-437	1233	26	payment	payment	NOUN
ftr-437	1233	27	of	of	ADP
ftr-437	1233	28	the	the	DET
ftr-437	1233	29	death	death	NOUN
ftr-437	1233	30	benefit	benefit	NOUN
ftr-437	1233	31	to	to	ADP
ftr-437	1233	32	ffc	ffc	NOUN
ftr-437	1233	33	,	,	PUNCT
ftr-437	1233	34	as	as	ADP
ftr-437	1233	35	sole	sole	ADJ
ftr-437	1233	36	beneficiary	beneficiary	NOUN
ftr-437	1233	37	,	,	PUNCT
ftr-437	1233	38	is	be	AUX
ftr-437	1233	39	also	also	ADV
ftr-437	1233	40	tax	tax	NOUN
ftr-437	1233	41	free	free	ADJ
ftr-437	1233	42	.	.	PUNCT
ftr-437	1234	1	also	also	ADV
ftr-437	1234	2	,	,	PUNCT
ftr-437	1234	3	with	with	ADP
ftr-437	1234	4	an	an	DET
ftr-437	1234	5	earnings	earning	NOUN
ftr-437	1234	6	smoothing	smoothing	NOUN
ftr-437	1234	7	technique	technique	NOUN
ftr-437	1234	8	the	the	DET
ftr-437	1234	9	boli	boli	NOUN
ftr-437	1234	10	will	will	AUX
ftr-437	1234	11	always	always	ADV
ftr-437	1234	12	reflect	reflect	VERB
ftr-437	1234	13	positive	positive	ADJ
ftr-437	1234	14	earnings	earning	NOUN
ftr-437	1234	15	on	on	ADP
ftr-437	1234	16	the	the	DET
ftr-437	1234	17	income	income	NOUN
ftr-437	1234	18	statement	statement	NOUN
ftr-437	1234	19	.	.	PUNCT
ftr-437	1235	1	projections	projection	NOUN
ftr-437	1235	2	from	from	ADP
ftr-437	1235	3	boli	boli	NOUN
ftr-437	1235	4	are	be	AUX
ftr-437	1235	5	expected	expect	VERB
ftr-437	1235	6	to	to	PART
ftr-437	1235	7	be	be	AUX
ftr-437	1235	8	15	15	NUM
ftr-437	1235	9	%	%	NOUN
ftr-437	1235	10	of	of	ADP
ftr-437	1235	11	ffc	ffc	NOUN
ftr-437	1235	12	’s	’s	PART
ftr-437	1235	13	net	net	ADJ
ftr-437	1235	14	income	income	NOUN
ftr-437	1235	15	.	.	PUNCT
ftr-437	1236	1	no	no	DET
ftr-437	1236	2	sec	sec	PROPN
ftr-437	1236	3	,	,	PUNCT
ftr-437	1236	4	comptroller	comptroller	NOUN
ftr-437	1236	5	of	of	ADP
ftr-437	1236	6	the	the	DET
ftr-437	1236	7	currency	currency	NOUN
ftr-437	1236	8	,	,	PUNCT
ftr-437	1236	9	or	or	CCONJ
ftr-437	1236	10	other	other	ADJ
ftr-437	1236	11	accounting	accounting	NOUN
ftr-437	1236	12	rule	rule	NOUN
ftr-437	1236	13	require	require	VERB
ftr-437	1236	14	any	any	DET
ftr-437	1236	15	disclosure	disclosure	NOUN
ftr-437	1236	16	,	,	PUNCT
ftr-437	1236	17	including	include	VERB
ftr-437	1236	18	no	no	DET
ftr-437	1236	19	disclosure	disclosure	NOUN
ftr-437	1236	20	to	to	ADP
ftr-437	1236	21	the	the	DET
ftr-437	1236	22	rank	rank	NOUN
ftr-437	1236	23	-	-	PUNCT
ftr-437	1236	24	and	and	CCONJ
ftr-437	1236	25	-	-	PUNCT
ftr-437	1236	26	file	file	NOUN
ftr-437	1236	27	upon	upon	SCONJ
ftr-437	1236	28	whose	whose	DET
ftr-437	1236	29	lives	life	NOUN
ftr-437	1236	30	the	the	DET
ftr-437	1236	31	boli	boli	NOUN
ftr-437	1236	32	is	be	AUX
ftr-437	1236	33	written	write	VERB
ftr-437	1236	34	.	.	PUNCT
ftr-437	1237	1	death	death	NOUN
ftr-437	1237	2	benefits	benefit	NOUN
ftr-437	1237	3	are	be	AUX
ftr-437	1237	4	to	to	PART
ftr-437	1237	5	be	be	AUX
ftr-437	1237	6	used	use	VERB
ftr-437	1237	7	to	to	PART
ftr-437	1237	8	fund	fund	VERB
ftr-437	1237	9	some	some	DET
ftr-437	1237	10	employee	employee	NOUN
ftr-437	1237	11	benefits	benefit	VERB
ftr-437	1237	12	programs	program	NOUN
ftr-437	1237	13	but	but	CCONJ
ftr-437	1237	14	the	the	DET
ftr-437	1237	15	lion	lion	NOUN
ftr-437	1237	16	’s	’s	PART
ftr-437	1237	17	share	share	NOUN
ftr-437	1237	18	will	will	AUX
ftr-437	1237	19	be	be	AUX
ftr-437	1237	20	used	use	VERB
ftr-437	1237	21	for	for	ADP
ftr-437	1237	22	ffc	ffc	NOUN
ftr-437	1237	23	’s	’s	PART
ftr-437	1237	24	capital	capital	PROPN
ftr-437	1237	25	acquisition	acquisition	NOUN
ftr-437	1237	26	program	program	NOUN
ftr-437	1237	27	.	.	PUNCT
ftr-437	1238	1	moreover	moreover	ADV
ftr-437	1238	2	,	,	PUNCT
ftr-437	1238	3	ffc	ffc	VERB
ftr-437	1238	4	desires	desire	NOUN
ftr-437	1238	5	to	to	PART
ftr-437	1238	6	write	write	VERB
ftr-437	1238	7	the	the	DET
ftr-437	1238	8	life	life	NOUN
ftr-437	1238	9	insurance	insurance	NOUN
ftr-437	1238	10	policies	policy	NOUN
ftr-437	1238	11	on	on	ADP
ftr-437	1238	12	permanent	permanent	ADJ
ftr-437	1238	13	,	,	PUNCT
ftr-437	1238	14	temporary	temporary	ADJ
ftr-437	1238	15	,	,	PUNCT
ftr-437	1238	16	retired	retire	VERB
ftr-437	1238	17	,	,	PUNCT
ftr-437	1238	18	and	and	CCONJ
ftr-437	1238	19	terminated	terminate	VERB
ftr-437	1238	20	employees	employee	NOUN
ftr-437	1238	21	.	.	PUNCT
ftr-437	1239	1	the	the	DET
ftr-437	1239	2	chief	chief	ADJ
ftr-437	1239	3	financial	financial	ADJ
ftr-437	1239	4	officer	officer	NOUN
ftr-437	1239	5	asks	ask	VERB
ftr-437	1239	6	what	what	PRON
ftr-437	1239	7	tax	tax	NOUN
ftr-437	1239	8	problems	problem	NOUN
ftr-437	1239	9	may	may	AUX
ftr-437	1239	10	arise	arise	VERB
ftr-437	1239	11	in	in	ADP
ftr-437	1239	12	this	this	DET
ftr-437	1239	13	area	area	NOUN
ftr-437	1239	14	and	and	CCONJ
ftr-437	1239	15	whether	whether	SCONJ
ftr-437	1239	16	,	,	PUNCT
ftr-437	1239	17	as	as	SCONJ
ftr-437	1239	18	the	the	DET
ftr-437	1239	19	bank	bank	NOUN
ftr-437	1239	20	’s	’s	X
ftr-437	1239	21	outside	outside	ADP
ftr-437	1239	22	legal	legal	ADJ
ftr-437	1239	23	tax	tax	NOUN
ftr-437	1239	24	advisor	advisor	NOUN
ftr-437	1239	25	,	,	PUNCT
ftr-437	1239	26	you	you	PRON
ftr-437	1239	27	can	can	AUX
ftr-437	1239	28	recommend	recommend	VERB
ftr-437	1239	29	this	this	DET
ftr-437	1239	30	shelter	shelter	NOUN
ftr-437	1239	31	.	.	PUNCT
ftr-437	1240	1	2	2	X
ftr-437	1240	2	.	.	X
ftr-437	1240	3	tax	tax	NOUN
ftr-437	1240	4	advisor	advisor	NOUN
ftr-437	1240	5	’s	’s	PART
ftr-437	1240	6	review	review	NOUN
ftr-437	1240	7	–	–	PUNCT
ftr-437	1240	8	the	the	DET
ftr-437	1240	9	initial	initial	ADJ
ftr-437	1240	10	concern	concern	NOUN
ftr-437	1240	11	is	be	AUX
ftr-437	1240	12	identification	identification	NOUN
ftr-437	1240	13	of	of	ADP
ftr-437	1240	14	the	the	DET
ftr-437	1240	15	correct	correct	ADJ
ftr-437	1240	16	tax	tax	NOUN
ftr-437	1240	17	review	review	NOUN
ftr-437	1240	18	standard	standard	NOUN
ftr-437	1240	19	.	.	PUNCT
ftr-437	1241	1	since	since	SCONJ
ftr-437	1241	2	this	this	PRON
ftr-437	1241	3	is	be	AUX
ftr-437	1241	4	an	an	DET
ftr-437	1241	5	unambiguous	unambiguous	ADJ
ftr-437	1241	6	example	example	NOUN
ftr-437	1241	7	of	of	ADP
ftr-437	1241	8	a	a	DET
ftr-437	1241	9	tax	tax	NOUN
ftr-437	1241	10	shelter	shelter	NOUN
ftr-437	1241	11	and	and	CCONJ
ftr-437	1241	12	because	because	SCONJ
ftr-437	1241	13	it	it	PRON
ftr-437	1241	14	will	will	AUX
ftr-437	1241	15	be	be	AUX
ftr-437	1241	16	scrutinized	scrutinize	VERB
ftr-437	1241	17	by	by	ADP
ftr-437	1241	18	the	the	DET
ftr-437	1241	19	irs	irs	PROPN
ftr-437	1241	20	,	,	PUNCT
ftr-437	1241	21	the	the	DET
ftr-437	1241	22	more	more	ADV
ftr-437	1241	23	likely	likely	ADJ
ftr-437	1241	24	than	than	ADP
ftr-437	1241	25	not	not	PART
ftr-437	1241	26	standard337	standard337	VERB
ftr-437	1241	27	or	or	CCONJ
ftr-437	1241	28	greater	great	ADJ
ftr-437	1241	29	than	than	ADP
ftr-437	1241	30	50	50	NUM
ftr-437	1241	31	%	%	NOUN
ftr-437	1241	32	likelihood	likelihood	NOUN
ftr-437	1241	33	of	of	ADP
ftr-437	1241	34	taxpayer	taxpayer	NOUN
ftr-437	1241	35	’s	’s	PART
ftr-437	1241	36	position	position	NOUN
ftr-437	1241	37	being	be	AUX
ftr-437	1241	38	upheld	uphold	VERB
ftr-437	1241	39	is	be	AUX
ftr-437	1241	40	appropriate.338	appropriate.338	NOUN
ftr-437	1241	41	a	a	DET
ftr-437	1241	42	review	review	NOUN
ftr-437	1241	43	of	of	ADP
ftr-437	1241	44	the	the	DET
ftr-437	1241	45	sixteen	sixteen	ADJ
ftr-437	1241	46	“	"	PUNCT
ftr-437	1241	47	listed	list	VERB
ftr-437	1241	48	transactions	transaction	NOUN
ftr-437	1241	49	”	"	PUNCT
ftr-437	1241	50	in	in	ADP
ftr-437	1241	51	the	the	DET
ftr-437	1241	52	regulations	regulation	NOUN
ftr-437	1241	53	that	that	PRON
ftr-437	1241	54	mandate	mandate	VERB
ftr-437	1241	55	a	a	DET
ftr-437	1241	56	disclosure	disclosure	NOUN
ftr-437	1241	57	standard	standard	NOUN
ftr-437	1241	58	indicate	indicate	VERB
ftr-437	1241	59	that	that	SCONJ
ftr-437	1241	60	disclosure	disclosure	NOUN
ftr-437	1241	61	of	of	ADP
ftr-437	1241	62	this	this	DET
ftr-437	1241	63	particular	particular	ADJ
ftr-437	1241	64	shelter	shelter	NOUN
ftr-437	1241	65	may	may	AUX
ftr-437	1241	66	not	not	PART
ftr-437	1241	67	be	be	AUX
ftr-437	1241	68	required.339	required.339	VERB
ftr-437	1241	69	judicial	judicial	ADJ
ftr-437	1241	70	authorities	authority	NOUN
ftr-437	1241	71	are	be	AUX
ftr-437	1241	72	manifest	manifest	ADJ
ftr-437	1241	73	in	in	ADP
ftr-437	1241	74	disallowing	disallow	VERB
ftr-437	1241	75	this	this	DET
ftr-437	1241	76	shelter	shelter	NOUN
ftr-437	1241	77	if	if	SCONJ
ftr-437	1241	78	it	it	PRON
ftr-437	1241	79	lacks	lack	VERB
ftr-437	1241	80	economic	economic	ADJ
ftr-437	1241	81	substance	substance	NOUN
ftr-437	1241	82	or	or	CCONJ
ftr-437	1241	83	a	a	DET
ftr-437	1241	84	valid	valid	ADJ
ftr-437	1241	85	business	business	NOUN
ftr-437	1241	86	purpose.340	purpose.340	NOUN
ftr-437	1241	87	since	since	SCONJ
ftr-437	1241	88	no	no	DET
ftr-437	1241	89	tax	tax	NOUN
ftr-437	1241	90	deductions	deduction	NOUN
ftr-437	1241	91	are	be	AUX
ftr-437	1241	92	occurring	occur	VERB
ftr-437	1241	93	to	to	PART
ftr-437	1241	94	ffc	ffc	VERB
ftr-437	1241	95	’s	’s	PART
ftr-437	1241	96	benefit	benefit	NOUN
ftr-437	1241	97	,	,	PUNCT
ftr-437	1241	98	expressly	expressly	ADV
ftr-437	1241	99	disallowed	disallow	VERB
ftr-437	1241	100	since	since	SCONJ
ftr-437	1241	101	the	the	DET
ftr-437	1241	102	1996	1996	NUM
ftr-437	1241	103	tax	tax	NOUN
ftr-437	1241	104	amendments,341	amendments,341	NOUN
ftr-437	1241	105	the	the	DET
ftr-437	1241	106	tax	tax	NOUN
ftr-437	1241	107	free	free	ADJ
ftr-437	1241	108	investment	investment	NOUN
ftr-437	1241	109	build	build	NOUN
ftr-437	1241	110	-	-	PUNCT
ftr-437	1241	111	up	up	NOUN
ftr-437	1241	112	and	and	CCONJ
ftr-437	1241	113	death	death	NOUN
ftr-437	1241	114	benefit	benefit	NOUN
ftr-437	1241	115	exclusions	exclusion	NOUN
ftr-437	1241	116	are	be	AUX
ftr-437	1241	117	allowable.342	allowable.342	ADV
ftr-437	1241	118	however	however	ADV
ftr-437	1241	119	,	,	PUNCT
ftr-437	1241	120	while	while	SCONJ
ftr-437	1241	121	the	the	DET
ftr-437	1241	122	technical	technical	PROPN
ftr-437	1241	123	code	code	PROPN
ftr-437	1241	124	and	and	CCONJ
ftr-437	1241	125	regulations	regulation	NOUN
ftr-437	1241	126	standards	standard	NOUN
ftr-437	1241	127	of	of	ADP
ftr-437	1241	128	tax	tax	NOUN
ftr-437	1241	129	review	review	NOUN
ftr-437	1241	130	appear	appear	VERB
ftr-437	1241	131	to	to	PART
ftr-437	1241	132	allow	allow	VERB
ftr-437	1241	133	this	this	DET
ftr-437	1241	134	tax	tax	NOUN
ftr-437	1241	135	shelter	shelter	NOUN
ftr-437	1241	136	arrangement	arrangement	NOUN
ftr-437	1241	137	,	,	PUNCT
ftr-437	1241	138	public	public	ADJ
ftr-437	1241	139	policy	policy	NOUN
ftr-437	1241	140	and	and	CCONJ
ftr-437	1241	141	ethics	ethic	NOUN
ftr-437	1241	142	may	may	AUX
ftr-437	1241	143	demand	demand	VERB
ftr-437	1241	144	a	a	DET
ftr-437	1241	145	further	further	ADJ
ftr-437	1241	146	analysis	analysis	NOUN
ftr-437	1241	147	before	before	SCONJ
ftr-437	1241	148	it	it	PRON
ftr-437	1241	149	is	be	AUX
ftr-437	1241	150	green	green	ADJ
ftr-437	1241	151	-	-	PUNCT
ftr-437	1241	152	lighted	light	VERB
ftr-437	1241	153	.	.	PUNCT
ftr-437	1242	1	there	there	PRON
ftr-437	1242	2	is	be	VERB
ftr-437	1242	3	a	a	DET
ftr-437	1242	4	definite	definite	ADJ
ftr-437	1242	5	ground	ground	NOUN
ftr-437	1242	6	swell	swell	NOUN
ftr-437	1242	7	of	of	ADP
ftr-437	1242	8	anti	anti	ADJ
ftr-437	1242	9	-	-	ADJ
ftr-437	1242	10	coli	coli	ADJ
ftr-437	1242	11	/	/	SYM
ftr-437	1242	12	boli	boli	NOUN
ftr-437	1242	13	sentiment	sentiment	NOUN
ftr-437	1242	14	growing	grow	VERB
ftr-437	1242	15	in	in	ADP
ftr-437	1242	16	congress	congress	PROPN
ftr-437	1242	17	,	,	PUNCT
ftr-437	1242	18	with	with	ADP
ftr-437	1242	19	several	several	ADJ
ftr-437	1242	20	senators	senator	NOUN
ftr-437	1242	21	introducing	introduce	VERB
ftr-437	1242	22	bills	bill	NOUN
ftr-437	1242	23	to	to	PART
ftr-437	1242	24	prevent	prevent	VERB
ftr-437	1242	25	all	all	DET
ftr-437	1242	26	companies	company	NOUN
ftr-437	1242	27	from	from	ADP
ftr-437	1242	28	obtaining	obtain	VERB
ftr-437	1242	29	janitors	janitor	NOUN
ftr-437	1242	30	insurance	insurance	PROPN
ftr-437	1242	31	912	912	NUM
ftr-437	1242	32	florida	florida	PROPN
ftr-437	1242	33	tax	tax	NOUN
ftr-437	1242	34	review	review	NOUN
ftr-437	1242	35	[	[	X
ftr-437	1242	36	vol.5:10	vol.5:10	NOUN
ftr-437	1242	37	343	343	NUM
ftr-437	1242	38	.	.	PUNCT
ftr-437	1243	1	see	see	VERB
ftr-437	1243	2	ellen	ellen	PROPN
ftr-437	1243	3	e.	e.	PROPN
ftr-437	1243	4	schultz	schultz	PROPN
ftr-437	1243	5	&	&	CCONJ
ftr-437	1243	6	theo	theo	PROPN
ftr-437	1243	7	francis	francis	PROPN
ftr-437	1243	8	,	,	PUNCT
ftr-437	1243	9	senator	senator	NOUN
ftr-437	1243	10	to	to	PART
ftr-437	1243	11	target	target	VERB
ftr-437	1243	12	tax	tax	NOUN
ftr-437	1243	13	boom	boom	NOUN
ftr-437	1243	14	to	to	ADP
ftr-437	1243	15	firms	firm	NOUN
ftr-437	1243	16	insuring	insure	VERB
ftr-437	1243	17	workers	worker	NOUN
ftr-437	1243	18	(	(	PUNCT
ftr-437	1243	19	may	may	PROPN
ftr-437	1243	20	3	3	NUM
ftr-437	1243	21	,	,	PUNCT
ftr-437	1243	22	2002	2002	NUM
ftr-437	1243	23	)	)	PUNCT
ftr-437	1243	24	.	.	PUNCT
ftr-437	1244	1	344	344	NUM
ftr-437	1244	2	.	.	PUNCT
ftr-437	1245	1	i	i	PRON
ftr-437	1245	2	d.	d.	PROPN
ftr-437	1245	3	see	see	VERB
ftr-437	1245	4	also	also	ADV
ftr-437	1245	5	winn	winn	PROPN
ftr-437	1245	6	-	-	PUNCT
ftr-437	1245	7	dixie	dixie	PROPN
ftr-437	1245	8	stores	stores	PROPN
ftr-437	1245	9	inc	inc	PROPN
ftr-437	1245	10	.	.	PROPN
ftr-437	1246	1	v.	v.	ADP
ftr-437	1246	2	commissioner,254	commissioner,254	PROPN
ftr-437	1247	1	f.3d	f.3d	NUM
ftr-437	1247	2	1313	1313	NUM
ftr-437	1247	3	(	(	PUNCT
ftr-437	1247	4	11th	11th	ADJ
ftr-437	1247	5	cir	cir	NOUN
ftr-437	1247	6	.	.	PUNCT
ftr-437	1247	7	2001	2001	NUM
ftr-437	1247	8	)	)	PUNCT
ftr-437	1247	9	.	.	PUNCT
ftr-437	1248	1	345	345	NUM
ftr-437	1248	2	.	.	PUNCT
ftr-437	1249	1	raghavan	raghavan	PROPN
ftr-437	1249	2	,	,	PUNCT
ftr-437	1249	3	supra	supra	PROPN
ftr-437	1249	4	note	note	PROPN
ftr-437	1249	5	319	319	NUM
ftr-437	1249	6	.	.	PUNCT
ftr-437	1249	7	346	346	NUM
ftr-437	1249	8	.	.	PUNCT
ftr-437	1250	1	see	see	VERB
ftr-437	1250	2	,	,	PUNCT
ftr-437	1250	3	e.g.	e.g.	ADV
ftr-437	1250	4	,	,	PUNCT
ftr-437	1250	5	compaq	compaq	PROPN
ftr-437	1250	6	computer	computer	PROPN
ftr-437	1250	7	corp	corp	PROPN
ftr-437	1250	8	.	.	PROPN
ftr-437	1251	1	v.	v.	PROPN
ftr-437	1251	2	commissioner	commissioner	PROPN
ftr-437	1251	3	,	,	PUNCT
ftr-437	1251	4	277	277	NUM
ftr-437	1251	5	f.3d	f.3d	NUM
ftr-437	1251	6	778	778	NUM
ftr-437	1251	7	(	(	PUNCT
ftr-437	1251	8	5th	5th	ADJ
ftr-437	1251	9	cir	cir	NOUN
ftr-437	1251	10	.	.	PUNCT
ftr-437	1251	11	2001	2001	NUM
ftr-437	1251	12	)	)	PUNCT
ftr-437	1251	13	.	.	PUNCT
ftr-437	1252	1	347	347	NUM
ftr-437	1252	2	.	.	PUNCT
ftr-437	1253	1	south	south	PROPN
ftr-437	1253	2	trust	trust	PROPN
ftr-437	1253	3	corp	corp	PROPN
ftr-437	1254	1	.	.	PROPN
ftr-437	1255	1	with	with	ADP
ftr-437	1255	2	$	$	SYM
ftr-437	1255	3	935	935	NUM
ftr-437	1255	4	million	million	NUM
ftr-437	1255	5	in	in	ADP
ftr-437	1255	6	boli	boli	NOUN
ftr-437	1255	7	assets	asset	NOUN
ftr-437	1255	8	and	and	CCONJ
ftr-437	1255	9	washington	washington	PROPN
ftr-437	1255	10	mutual	mutual	PROPN
ftr-437	1255	11	inc	inc	PROPN
ftr-437	1255	12	.	.	PROPN
ftr-437	1256	1	with	with	ADP
ftr-437	1256	2	$	$	SYM
ftr-437	1256	3	1.5	1.5	NUM
ftr-437	1256	4	billion	billion	NUM
ftr-437	1256	5	in	in	ADP
ftr-437	1256	6	boli	boli	NOUN
ftr-437	1256	7	assets	asset	NOUN
ftr-437	1256	8	both	both	CCONJ
ftr-437	1256	9	disclosed	disclose	VERB
ftr-437	1256	10	and	and	CCONJ
ftr-437	1256	11	obtained	obtain	VERB
ftr-437	1256	12	employee	employee	NOUN
ftr-437	1256	13	consents	consent	NOUN
ftr-437	1256	14	.	.	PUNCT
ftr-437	1257	1	see	see	VERB
ftr-437	1257	2	ellen	ellen	PROPN
ftr-437	1257	3	e.	e.	PROPN
ftr-437	1257	4	schultz	schultz	PROPN
ftr-437	1257	5	&	&	CCONJ
ftr-437	1257	6	theo	theo	PROPN
ftr-437	1257	7	francis	francis	PROPN
ftr-437	1257	8	,	,	PUNCT
ftr-437	1257	9	many	many	ADJ
ftr-437	1257	10	banks	bank	NOUN
ftr-437	1257	11	boost	boost	VERB
ftr-437	1257	12	earnings	earning	NOUN
ftr-437	1257	13	with	with	ADP
ftr-437	1257	14	janitors	janitor	NOUN
ftr-437	1257	15	’	’	PART
ftr-437	1257	16	life	life	NOUN
ftr-437	1257	17	insurance	insurance	NOUN
ftr-437	1257	18	,	,	PUNCT
ftr-437	1257	19	wall	wall	PROPN
ftr-437	1257	20	st	st	PROPN
ftr-437	1257	21	.	.	PROPN
ftr-437	1257	22	j.	j.	PROPN
ftr-437	1257	23	april	april	PROPN
ftr-437	1257	24	26	26	NUM
ftr-437	1257	25	,	,	PUNCT
ftr-437	1257	26	2002	2002	NUM
ftr-437	1257	27	.	.	PUNCT
ftr-437	1258	1	simply	simply	ADV
ftr-437	1258	2	to	to	PART
ftr-437	1258	3	glean	glean	VERB
ftr-437	1258	4	tax	tax	NOUN
ftr-437	1258	5	-	-	PUNCT
ftr-437	1258	6	free	free	ADJ
ftr-437	1258	7	income.343	income.343	PROPN
ftr-437	1258	8	the	the	DET
ftr-437	1258	9	irs	irs	PROPN
ftr-437	1258	10	,	,	PUNCT
ftr-437	1258	11	of	of	ADP
ftr-437	1258	12	course	course	NOUN
ftr-437	1258	13	,	,	PUNCT
ftr-437	1258	14	has	have	AUX
ftr-437	1258	15	been	be	AUX
ftr-437	1258	16	fighting	fight	VERB
ftr-437	1258	17	coli	coli	NOUN
ftr-437	1258	18	of	of	ADP
ftr-437	1258	19	all	all	DET
ftr-437	1258	20	sorts	sort	NOUN
ftr-437	1258	21	since	since	SCONJ
ftr-437	1258	22	their	their	PRON
ftr-437	1258	23	virtual	virtual	ADJ
ftr-437	1258	24	inception.344	inception.344	NOUN
ftr-437	1258	25	so	so	SCONJ
ftr-437	1258	26	it	it	PRON
ftr-437	1258	27	appears	appear	VERB
ftr-437	1258	28	that	that	SCONJ
ftr-437	1258	29	public	public	ADJ
ftr-437	1258	30	policy	policy	NOUN
ftr-437	1258	31	may	may	AUX
ftr-437	1258	32	treat	treat	VERB
ftr-437	1258	33	the	the	DET
ftr-437	1258	34	boli	boli	NOUN
ftr-437	1258	35	shelter	shelter	NOUN
ftr-437	1258	36	as	as	ADP
ftr-437	1258	37	a	a	DET
ftr-437	1258	38	mere	mere	ADJ
ftr-437	1258	39	sham	sham	NOUN
ftr-437	1258	40	.	.	PUNCT
ftr-437	1259	1	whether	whether	SCONJ
ftr-437	1259	2	the	the	DET
ftr-437	1259	3	congressional	congressional	ADJ
ftr-437	1259	4	bill	bill	NOUN
ftr-437	1259	5	becomes	become	VERB
ftr-437	1259	6	law	law	NOUN
ftr-437	1259	7	and	and	CCONJ
ftr-437	1259	8	,	,	PUNCT
ftr-437	1259	9	if	if	SCONJ
ftr-437	1259	10	so	so	ADV
ftr-437	1259	11	,	,	PUNCT
ftr-437	1259	12	whether	whether	SCONJ
ftr-437	1259	13	it	it	PRON
ftr-437	1259	14	will	will	AUX
ftr-437	1259	15	have	have	AUX
ftr-437	1259	16	retroactive	retroactive	ADJ
ftr-437	1259	17	effect	effect	NOUN
ftr-437	1259	18	(	(	PUNCT
ftr-437	1259	19	a	a	DET
ftr-437	1259	20	rare	rare	ADJ
ftr-437	1259	21	occurrence	occurrence	NOUN
ftr-437	1259	22	in	in	ADP
ftr-437	1259	23	tax	tax	NOUN
ftr-437	1259	24	law	law	NOUN
ftr-437	1259	25	for	for	ADP
ftr-437	1259	26	obvious	obvious	ADJ
ftr-437	1259	27	reasons	reason	NOUN
ftr-437	1259	28	)	)	PUNCT
ftr-437	1259	29	needs	need	VERB
ftr-437	1259	30	to	to	PART
ftr-437	1259	31	be	be	AUX
ftr-437	1259	32	carefully	carefully	ADV
ftr-437	1259	33	weighed	weigh	VERB
ftr-437	1259	34	.	.	PUNCT
ftr-437	1260	1	assuming	assume	VERB
ftr-437	1260	2	arguendo	arguendo	ADJ
ftr-437	1260	3	that	that	SCONJ
ftr-437	1260	4	the	the	DET
ftr-437	1260	5	present	present	ADJ
ftr-437	1260	6	value	value	NOUN
ftr-437	1260	7	of	of	ADP
ftr-437	1260	8	the	the	DET
ftr-437	1260	9	tax	tax	NOUN
ftr-437	1260	10	benefits	benefit	NOUN
ftr-437	1260	11	outweigh	outweigh	VERB
ftr-437	1260	12	the	the	DET
ftr-437	1260	13	tax	tax	NOUN
ftr-437	1260	14	cost	cost	NOUN
ftr-437	1260	15	attendant	attendant	NOUN
ftr-437	1260	16	to	to	ADP
ftr-437	1260	17	public	public	ADJ
ftr-437	1260	18	policy	policy	NOUN
ftr-437	1260	19	,	,	PUNCT
ftr-437	1260	20	there	there	PRON
ftr-437	1260	21	is	be	VERB
ftr-437	1260	22	still	still	ADV
ftr-437	1260	23	the	the	DET
ftr-437	1260	24	moral	moral	ADJ
ftr-437	1260	25	question	question	NOUN
ftr-437	1260	26	.	.	PUNCT
ftr-437	1261	1	what	what	PRON
ftr-437	1261	2	is	be	AUX
ftr-437	1261	3	disturbing	disturb	VERB
ftr-437	1261	4	in	in	ADP
ftr-437	1261	5	the	the	DET
ftr-437	1261	6	majority	majority	NOUN
ftr-437	1261	7	of	of	ADP
ftr-437	1261	8	coli	coli	NOUN
ftr-437	1261	9	or	or	CCONJ
ftr-437	1261	10	boli	boli	NOUN
ftr-437	1261	11	cases	case	NOUN
ftr-437	1261	12	is	be	AUX
ftr-437	1261	13	that	that	SCONJ
ftr-437	1261	14	employees	employee	NOUN
ftr-437	1261	15	(	(	PUNCT
ftr-437	1261	16	some	some	PRON
ftr-437	1261	17	of	of	ADP
ftr-437	1261	18	which	which	PRON
ftr-437	1261	19	are	be	AUX
ftr-437	1261	20	neither	neither	CCONJ
ftr-437	1261	21	permanent	permanent	ADJ
ftr-437	1261	22	nor	nor	CCONJ
ftr-437	1261	23	current	current	ADJ
ftr-437	1261	24	)	)	PUNCT
ftr-437	1261	25	are	be	AUX
ftr-437	1261	26	treated	treat	VERB
ftr-437	1261	27	as	as	ADP
ftr-437	1261	28	means	mean	NOUN
ftr-437	1261	29	to	to	ADP
ftr-437	1261	30	an	an	DET
ftr-437	1261	31	end	end	NOUN
ftr-437	1261	32	,	,	PUNCT
ftr-437	1261	33	i.e.	i.e.	X
ftr-437	1261	34	,	,	PUNCT
ftr-437	1261	35	manipulated	manipulate	VERB
ftr-437	1261	36	without	without	ADP
ftr-437	1261	37	their	their	PRON
ftr-437	1261	38	consent	consent	NOUN
ftr-437	1261	39	or	or	CCONJ
ftr-437	1261	40	,	,	PUNCT
ftr-437	1261	41	for	for	ADP
ftr-437	1261	42	that	that	DET
ftr-437	1261	43	matter	matter	NOUN
ftr-437	1261	44	,	,	PUNCT
ftr-437	1261	45	their	their	PRON
ftr-437	1261	46	knowledge	knowledge	NOUN
ftr-437	1261	47	.	.	PUNCT
ftr-437	1262	1	this	this	DET
ftr-437	1262	2	unethical	unethical	ADJ
ftr-437	1262	3	result	result	NOUN
ftr-437	1262	4	of	of	ADP
ftr-437	1262	5	the	the	DET
ftr-437	1262	6	boli	boli	NOUN
ftr-437	1262	7	shelter	shelter	NOUN
ftr-437	1262	8	places	place	VERB
ftr-437	1262	9	prudential	prudential	ADJ
ftr-437	1262	10	reasoning	reasoning	NOUN
ftr-437	1262	11	(	(	PUNCT
ftr-437	1262	12	ffc	ffc	PROPN
ftr-437	1262	13	’s	’s	PART
ftr-437	1262	14	selfinterest	selfinterest	NOUN
ftr-437	1262	15	)	)	PUNCT
ftr-437	1262	16	above	above	ADP
ftr-437	1262	17	that	that	PRON
ftr-437	1262	18	of	of	ADP
ftr-437	1262	19	moral	moral	ADJ
ftr-437	1262	20	reasoning	reasoning	NOUN
ftr-437	1262	21	(	(	PUNCT
ftr-437	1262	22	employee	employee	NOUN
ftr-437	1262	23	’s	’s	PART
ftr-437	1262	24	interest).345	interest).345	PROPN
ftr-437	1262	25	armed	arm	VERB
ftr-437	1262	26	with	with	ADP
ftr-437	1262	27	this	this	DET
ftr-437	1262	28	tax	tax	NOUN
ftr-437	1262	29	review	review	NOUN
ftr-437	1262	30	standard	standard	NOUN
ftr-437	1262	31	and	and	CCONJ
ftr-437	1262	32	all	all	PRON
ftr-437	1262	33	its	its	PRON
ftr-437	1262	34	enhancements	enhancement	NOUN
ftr-437	1262	35	,	,	PUNCT
ftr-437	1262	36	what	what	PRON
ftr-437	1262	37	should	should	AUX
ftr-437	1262	38	the	the	DET
ftr-437	1262	39	advisor	advisor	NOUN
ftr-437	1262	40	recommend	recommend	VERB
ftr-437	1262	41	?	?	PUNCT
ftr-437	1263	1	3	3	X
ftr-437	1263	2	.	.	X
ftr-437	1263	3	advisor	advisor	NOUN
ftr-437	1263	4	’s	’s	PART
ftr-437	1263	5	recommendation	recommendation	NOUN
ftr-437	1263	6	–	–	PUNCT
ftr-437	1263	7	it	it	PRON
ftr-437	1263	8	is	be	AUX
ftr-437	1263	9	clear	clear	ADJ
ftr-437	1263	10	that	that	SCONJ
ftr-437	1263	11	the	the	DET
ftr-437	1263	12	client	client	NOUN
ftr-437	1263	13	,	,	PUNCT
ftr-437	1263	14	ffc	ffc	PROPN
ftr-437	1263	15	,	,	PUNCT
ftr-437	1263	16	has	have	VERB
ftr-437	1263	17	legitimate	legitimate	ADJ
ftr-437	1263	18	business	business	NOUN
ftr-437	1263	19	reasons	reason	NOUN
ftr-437	1263	20	for	for	ADP
ftr-437	1263	21	establishing	establish	VERB
ftr-437	1263	22	the	the	DET
ftr-437	1263	23	boli	boli	NOUN
ftr-437	1263	24	and	and	CCONJ
ftr-437	1263	25	the	the	DET
ftr-437	1263	26	fact	fact	NOUN
ftr-437	1263	27	that	that	SCONJ
ftr-437	1263	28	favorable	favorable	ADJ
ftr-437	1263	29	tax	tax	NOUN
ftr-437	1263	30	consequences	consequence	NOUN
ftr-437	1263	31	result	result	VERB
ftr-437	1263	32	is	be	AUX
ftr-437	1263	33	not	not	PART
ftr-437	1263	34	determinative	determinative	ADJ
ftr-437	1263	35	of	of	ADP
ftr-437	1263	36	its	its	PRON
ftr-437	1263	37	ultimate	ultimate	ADJ
ftr-437	1263	38	success	success	NOUN
ftr-437	1263	39	under	under	ADP
ftr-437	1263	40	the	the	DET
ftr-437	1263	41	more	more	ADV
ftr-437	1263	42	likely	likely	ADJ
ftr-437	1263	43	than	than	SCONJ
ftr-437	1263	44	not	not	PART
ftr-437	1263	45	standard.346	standard.346	ADJ
ftr-437	1263	46	but	but	CCONJ
ftr-437	1263	47	since	since	SCONJ
ftr-437	1263	48	this	this	DET
ftr-437	1263	49	tax	tax	NOUN
ftr-437	1263	50	shelter	shelter	NOUN
ftr-437	1263	51	review	review	NOUN
ftr-437	1263	52	is	be	AUX
ftr-437	1263	53	a	a	DET
ftr-437	1263	54	la	la	PROPN
ftr-437	1263	55	postenron	postenron	PROPN
ftr-437	1263	56	,	,	PUNCT
ftr-437	1263	57	the	the	DET
ftr-437	1263	58	enhancements	enhancement	NOUN
ftr-437	1263	59	must	must	AUX
ftr-437	1263	60	be	be	AUX
ftr-437	1263	61	considered	consider	VERB
ftr-437	1263	62	.	.	PUNCT
ftr-437	1264	1	first	first	ADV
ftr-437	1264	2	,	,	PUNCT
ftr-437	1264	3	if	if	SCONJ
ftr-437	1264	4	a	a	DET
ftr-437	1264	5	new	new	ADJ
ftr-437	1264	6	public	public	ADJ
ftr-437	1264	7	regulatory	regulatory	ADJ
ftr-437	1264	8	body	body	NOUN
ftr-437	1264	9	reaches	reach	VERB
ftr-437	1264	10	fruition	fruition	NOUN
ftr-437	1264	11	will	will	AUX
ftr-437	1264	12	nondisclosure	nondisclosure	VERB
ftr-437	1264	13	become	become	AUX
ftr-437	1264	14	mandated	mandate	VERB
ftr-437	1264	15	?	?	PUNCT
ftr-437	1265	1	second	second	ADJ
ftr-437	1265	2	,	,	PUNCT
ftr-437	1265	3	what	what	PRON
ftr-437	1265	4	is	be	AUX
ftr-437	1265	5	the	the	DET
ftr-437	1265	6	degree	degree	NOUN
ftr-437	1265	7	of	of	ADP
ftr-437	1265	8	confidence	confidence	NOUN
ftr-437	1265	9	that	that	SCONJ
ftr-437	1265	10	the	the	DET
ftr-437	1265	11	advisor	advisor	NOUN
ftr-437	1265	12	vests	vest	NOUN
ftr-437	1265	13	in	in	ADP
ftr-437	1265	14	the	the	DET
ftr-437	1265	15	client	client	NOUN
ftr-437	1265	16	’s	’s	PART
ftr-437	1265	17	estimates	estimate	NOUN
ftr-437	1265	18	,	,	PUNCT
ftr-437	1265	19	i.e.	i.e.	X
ftr-437	1265	20	,	,	PUNCT
ftr-437	1265	21	is	be	AUX
ftr-437	1265	22	it	it	PRON
ftr-437	1265	23	sufficient	sufficient	ADJ
ftr-437	1265	24	for	for	ADP
ftr-437	1265	25	enhanced	enhanced	ADJ
ftr-437	1265	26	due	due	ADJ
ftr-437	1265	27	diligence	diligence	NOUN
ftr-437	1265	28	?	?	PUNCT
ftr-437	1266	1	last	last	ADJ
ftr-437	1266	2	,	,	PUNCT
ftr-437	1266	3	and	and	CCONJ
ftr-437	1266	4	most	most	ADV
ftr-437	1266	5	disturbing	disturbing	ADJ
ftr-437	1266	6	to	to	ADP
ftr-437	1266	7	the	the	DET
ftr-437	1266	8	review	review	NOUN
ftr-437	1266	9	,	,	PUNCT
ftr-437	1266	10	what	what	PRON
ftr-437	1266	11	of	of	ADP
ftr-437	1266	12	the	the	DET
ftr-437	1266	13	public	public	ADJ
ftr-437	1266	14	policy	policy	NOUN
ftr-437	1266	15	initiatives	initiative	NOUN
ftr-437	1266	16	in	in	ADP
ftr-437	1266	17	congress	congress	PROPN
ftr-437	1266	18	and	and	CCONJ
ftr-437	1266	19	the	the	DET
ftr-437	1266	20	irs	irs	PROPN
ftr-437	1266	21	alongside	alongside	ADP
ftr-437	1266	22	the	the	DET
ftr-437	1266	23	ethical	ethical	ADJ
ftr-437	1266	24	failure	failure	NOUN
ftr-437	1266	25	of	of	ADP
ftr-437	1266	26	the	the	DET
ftr-437	1266	27	proposal	proposal	NOUN
ftr-437	1266	28	?	?	PUNCT
ftr-437	1267	1	alas	alas	INTJ
ftr-437	1267	2	,	,	PUNCT
ftr-437	1267	3	unless	unless	SCONJ
ftr-437	1267	4	the	the	DET
ftr-437	1267	5	tax	tax	NOUN
ftr-437	1267	6	shelter	shelter	NOUN
ftr-437	1267	7	proposal	proposal	NOUN
ftr-437	1267	8	can	can	AUX
ftr-437	1267	9	be	be	AUX
ftr-437	1267	10	restructured	restructure	VERB
ftr-437	1267	11	it	it	PRON
ftr-437	1267	12	seems	seem	VERB
ftr-437	1267	13	that	that	SCONJ
ftr-437	1267	14	the	the	DET
ftr-437	1267	15	advisor	advisor	NOUN
ftr-437	1267	16	should	should	AUX
ftr-437	1267	17	recommend	recommend	VERB
ftr-437	1267	18	against	against	ADP
ftr-437	1267	19	it	it	PRON
ftr-437	1267	20	.	.	PUNCT
ftr-437	1268	1	how	how	SCONJ
ftr-437	1268	2	to	to	PART
ftr-437	1268	3	restructure	restructure	VERB
ftr-437	1268	4	?	?	PUNCT
ftr-437	1269	1	serious	serious	ADJ
ftr-437	1269	2	consideration	consideration	NOUN
ftr-437	1269	3	should	should	AUX
ftr-437	1269	4	be	be	AUX
ftr-437	1269	5	given	give	VERB
ftr-437	1269	6	to	to	ADP
ftr-437	1269	7	disclosure	disclosure	NOUN
ftr-437	1269	8	.	.	PUNCT
ftr-437	1270	1	not	not	PART
ftr-437	1270	2	only	only	ADV
ftr-437	1270	3	in	in	ADP
ftr-437	1270	4	footnote	footnote	ADJ
ftr-437	1270	5	disclosure	disclosure	NOUN
ftr-437	1270	6	on	on	ADP
ftr-437	1270	7	the	the	DET
ftr-437	1270	8	financial	financial	ADJ
ftr-437	1270	9	statements	statement	NOUN
ftr-437	1270	10	but	but	CCONJ
ftr-437	1270	11	,	,	PUNCT
ftr-437	1270	12	a	a	DET
ftr-437	1270	13	fortiori	fortiori	X
ftr-437	1270	14	,	,	PUNCT
ftr-437	1270	15	to	to	ADP
ftr-437	1270	16	the	the	DET
ftr-437	1270	17	rank	rank	NOUN
ftr-437	1270	18	-	-	PUNCT
ftr-437	1270	19	and	and	CCONJ
ftr-437	1270	20	-	-	PUNCT
ftr-437	1270	21	file	file	NOUN
ftr-437	1270	22	employees	employee	NOUN
ftr-437	1270	23	.	.	PUNCT
ftr-437	1271	1	indeed	indeed	ADV
ftr-437	1271	2	,	,	PUNCT
ftr-437	1271	3	it	it	PRON
ftr-437	1271	4	should	should	AUX
ftr-437	1271	5	be	be	AUX
ftr-437	1271	6	pointed	point	VERB
ftr-437	1271	7	out	out	ADP
ftr-437	1271	8	that	that	SCONJ
ftr-437	1271	9	ethical	ethical	ADJ
ftr-437	1271	10	companies	company	NOUN
ftr-437	1271	11	not	not	PART
ftr-437	1271	12	only	only	ADV
ftr-437	1271	13	disclose	disclose	VERB
ftr-437	1271	14	but	but	CCONJ
ftr-437	1271	15	also	also	ADV
ftr-437	1271	16	obtain	obtain	VERB
ftr-437	1271	17	the	the	DET
ftr-437	1271	18	employees	employee	NOUN
ftr-437	1271	19	’	’	PART
ftr-437	1271	20	consent.347	consent.347	ADJ
ftr-437	1271	21	2002	2002	NUM
ftr-437	1271	22	]	]	PUNCT
ftr-437	1271	23	watchdogs	watchdog	NOUN
ftr-437	1271	24	that	that	PRON
ftr-437	1271	25	failed	fail	VERB
ftr-437	1271	26	to	to	PART
ftr-437	1271	27	bark	bark	VERB
ftr-437	1271	28	913	913	NUM
ftr-437	1271	29	348	348	NUM
ftr-437	1271	30	.	.	PUNCT
ftr-437	1272	1	francis	francis	PROPN
ftr-437	1272	2	bacon	bacon	PROPN
ftr-437	1272	3	,	,	PUNCT
ftr-437	1272	4	the	the	DET
ftr-437	1272	5	new	new	ADJ
ftr-437	1272	6	organon	organon	X
ftr-437	1272	7	48	48	NUM
ftr-437	1272	8	(	(	PUNCT
ftr-437	1272	9	fulton	fulton	PROPN
ftr-437	1272	10	h.	h.	PROPN
ftr-437	1272	11	anderson	anderson	PROPN
ftr-437	1272	12	ed	ed	PROPN
ftr-437	1272	13	.	.	PROPN
ftr-437	1272	14	,	,	PUNCT
ftr-437	1272	15	1960	1960	NUM
ftr-437	1272	16	)	)	PUNCT
ftr-437	1272	17	.	.	PUNCT
ftr-437	1273	1	349	349	NUM
ftr-437	1273	2	.	.	PUNCT
ftr-437	1274	1	see	see	VERB
ftr-437	1274	2	report	report	NOUN
ftr-437	1274	3	,	,	PUNCT
ftr-437	1274	4	supra	supra	PROPN
ftr-437	1274	5	note	note	NOUN
ftr-437	1274	6	10	10	NUM
ftr-437	1274	7	.	.	PUNCT
ftr-437	1274	8	350	350	NUM
ftr-437	1274	9	.	.	PUNCT
ftr-437	1275	1	see	see	VERB
ftr-437	1275	2	report	report	NOUN
ftr-437	1275	3	,	,	PUNCT
ftr-437	1275	4	supra	supra	PROPN
ftr-437	1275	5	note	note	NOUN
ftr-437	1275	6	10	10	NUM
ftr-437	1275	7	,	,	PUNCT
ftr-437	1275	8	at	at	ADP
ftr-437	1275	9	appendix	appendix	ADJ
ftr-437	1275	10	a.	a.	NOUN
ftr-437	1275	11	351	351	NUM
ftr-437	1275	12	.	.	PUNCT
ftr-437	1276	1	see	see	VERB
ftr-437	1276	2	n.n	n.n	PROPN
ftr-437	1276	3	.	.	PROPN
ftr-437	1276	4	22	22	NUM
ftr-437	1276	5	-	-	SYM
ftr-437	1276	6	27	27	NUM
ftr-437	1276	7	supra	supra	NOUN
ftr-437	1276	8	.	.	PUNCT
ftr-437	1277	1	352	352	NUM
ftr-437	1277	2	.	.	PUNCT
ftr-437	1278	1	i	i	PRON
ftr-437	1278	2	d.	d.	PROPN
ftr-437	1278	3	353	353	NUM
ftr-437	1278	4	.	.	PUNCT
ftr-437	1278	5	united	united	PROPN
ftr-437	1278	6	states	states	PROPN
ftr-437	1278	7	v.	v.	PROPN
ftr-437	1278	8	arthur	arthur	PROPN
ftr-437	1278	9	andersen	andersen	PROPN
ftr-437	1278	10	,	,	PUNCT
ftr-437	1278	11	llp	llp	PROPN
ftr-437	1278	12	,	,	PUNCT
ftr-437	1278	13	indictment	indictment	NOUN
ftr-437	1278	14	.	.	PUNCT
ftr-437	1279	1	354	354	NUM
ftr-437	1279	2	.	.	PUNCT
ftr-437	1280	1	aba	aba	PROPN
ftr-437	1280	2	opinion	opinion	NOUN
ftr-437	1280	3	85	85	NUM
ftr-437	1280	4	-	-	SYM
ftr-437	1280	5	352	352	NUM
ftr-437	1280	6	and	and	CCONJ
ftr-437	1280	7	mrpc	mrpc	NOUN
ftr-437	1280	8	,	,	PUNCT
ftr-437	1280	9	supra	supra	PROPN
ftr-437	1280	10	note	note	NOUN
ftr-437	1280	11	54	54	NUM
ftr-437	1280	12	.	.	NOUN
ftr-437	1280	13	355	355	NUM
ftr-437	1280	14	.	.	PUNCT
ftr-437	1281	1	see	see	VERB
ftr-437	1281	2	circular	circular	ADJ
ftr-437	1281	3	230	230	NUM
ftr-437	1281	4	,	,	PUNCT
ftr-437	1281	5	supra	supra	NOUN
ftr-437	1281	6	note	note	NOUN
ftr-437	1281	7	56	56	NUM
ftr-437	1281	8	.	.	NOUN
ftr-437	1281	9	356	356	NUM
ftr-437	1281	10	.	.	PUNCT
ftr-437	1282	1	temp	temp	NOUN
ftr-437	1282	2	.	.	PUNCT
ftr-437	1283	1	regs	regs	PROPN
ftr-437	1283	2	.	.	PUNCT
ftr-437	1284	1	§	§	PROPN
ftr-437	1284	2	1.6011	1.6011	NUM
ftr-437	1284	3	-	-	SYM
ftr-437	1284	4	4	4	NUM
ftr-437	1284	5	t	t	NOUN
ftr-437	1284	6	(	(	PUNCT
ftr-437	1284	7	2000	2000	NUM
ftr-437	1284	8	)	)	PUNCT
ftr-437	1284	9	;	;	PUNCT
ftr-437	1284	10	notice	notice	VERB
ftr-437	1284	11	2001	2001	NUM
ftr-437	1284	12	-	-	SYM
ftr-437	1284	13	51	51	NUM
ftr-437	1284	14	,	,	PUNCT
ftr-437	1284	15	2001	2001	NUM
ftr-437	1284	16	-	-	SYM
ftr-437	1284	17	34	34	NUM
ftr-437	1284	18	i.r.b	i.r.b	NOUN
ftr-437	1284	19	.	.	PUNCT
ftr-437	1285	1	190	190	NUM
ftr-437	1285	2	.	.	PUNCT
ftr-437	1285	3	357	357	NUM
ftr-437	1285	4	.	.	PUNCT
ftr-437	1286	1	regs	regs	PROPN
ftr-437	1286	2	.	.	PUNCT
ftr-437	1287	1	§	§	PROPN
ftr-437	1287	2	§	§	PROPN
ftr-437	1287	3	6651	6651	NUM
ftr-437	1287	4	,	,	PUNCT
ftr-437	1287	5	6654	6654	NUM
ftr-437	1287	6	,	,	PUNCT
ftr-437	1287	7	6662	6662	NUM
ftr-437	1287	8	,	,	PUNCT
ftr-437	1287	9	6663	6663	NUM
ftr-437	1287	10	,	,	PUNCT
ftr-437	1287	11	6672	6672	NUM
ftr-437	1287	12	,	,	PUNCT
ftr-437	1287	13	6674	6674	NUM
ftr-437	1287	14	,	,	PUNCT
ftr-437	1287	15	6682	6682	NUM
ftr-437	1287	16	,	,	PUNCT
ftr-437	1287	17	6694	6694	NUM
ftr-437	1287	18	,	,	PUNCT
ftr-437	1287	19	6695	6695	NUM
ftr-437	1287	20	,	,	PUNCT
ftr-437	1287	21	6701	6701	NUM
ftr-437	1287	22	,	,	PUNCT
ftr-437	1287	23	6702	6702	NUM
ftr-437	1287	24	.	.	PUNCT
ftr-437	1288	1	358	358	NUM
ftr-437	1288	2	.	.	PUNCT
ftr-437	1289	1	see	see	VERB
ftr-437	1289	2	regs	reg	NOUN
ftr-437	1289	3	.	.	PUNCT
ftr-437	1290	1	§	§	PROPN
ftr-437	1290	2	§	§	PROPN
ftr-437	1290	3	1.6662	1.6662	NUM
ftr-437	1290	4	-	-	SYM
ftr-437	1290	5	3(b)(3	3(b)(3	NUM
ftr-437	1290	6	)	)	PUNCT
ftr-437	1290	7	,	,	PUNCT
ftr-437	1290	8	1.6662	1.6662	NUM
ftr-437	1290	9	-	-	SYM
ftr-437	1290	10	4(1),(2	4(1),(2	NUM
ftr-437	1290	11	)	)	PUNCT
ftr-437	1290	12	;	;	PUNCT
ftr-437	1290	13	see	see	VERB
ftr-437	1290	14	also	also	ADV
ftr-437	1290	15	srtp	srtp	ADJ
ftr-437	1290	16	,	,	PUNCT
ftr-437	1290	17	supra	supra	PROPN
ftr-437	1290	18	note	note	NOUN
ftr-437	1290	19	55	55	NUM
ftr-437	1290	20	.	.	PUNCT
ftr-437	1291	1	the	the	DET
ftr-437	1291	2	recommendation	recommendation	NOUN
ftr-437	1291	3	should	should	AUX
ftr-437	1291	4	go	go	VERB
ftr-437	1291	5	further	far	ADV
ftr-437	1291	6	by	by	ADP
ftr-437	1291	7	requiring	require	VERB
ftr-437	1291	8	that	that	SCONJ
ftr-437	1291	9	the	the	DET
ftr-437	1291	10	death	death	NOUN
ftr-437	1291	11	benefits	benefit	NOUN
ftr-437	1291	12	be	be	AUX
ftr-437	1291	13	used	use	VERB
ftr-437	1291	14	principally	principally	ADV
ftr-437	1291	15	for	for	ADP
ftr-437	1291	16	funding	fund	VERB
ftr-437	1291	17	employee	employee	NOUN
ftr-437	1291	18	benefit	benefit	NOUN
ftr-437	1291	19	plans	plan	NOUN
ftr-437	1291	20	.	.	PUNCT
ftr-437	1292	1	this	this	DET
ftr-437	1292	2	aids	aid	NOUN
ftr-437	1292	3	in	in	ADP
ftr-437	1292	4	both	both	CCONJ
ftr-437	1292	5	a	a	DET
ftr-437	1292	6	stronger	strong	ADJ
ftr-437	1292	7	tax	tax	NOUN
ftr-437	1292	8	motive	motive	NOUN
ftr-437	1292	9	of	of	ADP
ftr-437	1292	10	economic	economic	ADJ
ftr-437	1292	11	substance	substance	NOUN
ftr-437	1292	12	and	and	CCONJ
ftr-437	1292	13	moral	moral	ADJ
ftr-437	1292	14	motive	motive	NOUN
ftr-437	1292	15	.	.	PUNCT
ftr-437	1293	1	with	with	ADP
ftr-437	1293	2	these	these	DET
ftr-437	1293	3	modifications	modification	NOUN
ftr-437	1293	4	a	a	DET
ftr-437	1293	5	“	"	PUNCT
ftr-437	1293	6	revised	revise	VERB
ftr-437	1293	7	”	"	PUNCT
ftr-437	1293	8	boli	boli	NOUN
ftr-437	1293	9	tax	tax	NOUN
ftr-437	1293	10	shelter	shelter	NOUN
ftr-437	1293	11	plan	plan	NOUN
ftr-437	1293	12	could	could	AUX
ftr-437	1293	13	be	be	AUX
ftr-437	1293	14	recommended	recommend	VERB
ftr-437	1293	15	–	–	PUNCT
ftr-437	1293	16	one	one	NUM
ftr-437	1293	17	that	that	PRON
ftr-437	1293	18	addresses	address	VERB
ftr-437	1293	19	the	the	DET
ftr-437	1293	20	technical	technical	PROPN
ftr-437	1293	21	code	code	PROPN
ftr-437	1293	22	and	and	CCONJ
ftr-437	1293	23	regulation	regulation	NOUN
ftr-437	1293	24	tax	tax	NOUN
ftr-437	1293	25	shelter	shelter	NOUN
ftr-437	1293	26	review	review	NOUN
ftr-437	1293	27	standard	standard	NOUN
ftr-437	1293	28	and	and	CCONJ
ftr-437	1293	29	its	its	PRON
ftr-437	1293	30	enhancements	enhancement	NOUN
ftr-437	1293	31	.	.	PUNCT
ftr-437	1294	1	had	have	VERB
ftr-437	1294	2	such	such	DET
ftr-437	1294	3	an	an	DET
ftr-437	1294	4	approach	approach	NOUN
ftr-437	1294	5	been	be	AUX
ftr-437	1294	6	employed	employ	VERB
ftr-437	1294	7	by	by	ADP
ftr-437	1294	8	the	the	DET
ftr-437	1294	9	accounting	accounting	NOUN
ftr-437	1294	10	and	and	CCONJ
ftr-437	1294	11	legal	legal	ADJ
ftr-437	1294	12	advisors	advisor	NOUN
ftr-437	1294	13	to	to	ADP
ftr-437	1294	14	enron	enron	PROPN
ftr-437	1294	15	it	it	PRON
ftr-437	1294	16	is	be	AUX
ftr-437	1294	17	unlikely	unlikely	ADJ
ftr-437	1294	18	that	that	SCONJ
ftr-437	1294	19	the	the	DET
ftr-437	1294	20	result	result	NOUN
ftr-437	1294	21	would	would	AUX
ftr-437	1294	22	have	have	AUX
ftr-437	1294	23	been	be	AUX
ftr-437	1294	24	the	the	DET
ftr-437	1294	25	same	same	ADJ
ftr-437	1294	26	.	.	PUNCT
ftr-437	1295	1	vi	vi	X
ftr-437	1295	2	.	.	NOUN
ftr-437	1295	3	conclusion	conclusion	NOUN
ftr-437	1295	4	“	"	PUNCT
ftr-437	1295	5	[	[	X
ftr-437	1295	6	h]uman	h]uman	NOUN
ftr-437	1295	7	understanding	understanding	NOUN
ftr-437	1295	8	is	be	AUX
ftr-437	1295	9	like	like	ADP
ftr-437	1295	10	a	a	DET
ftr-437	1295	11	false	false	ADJ
ftr-437	1295	12	mirror	mirror	NOUN
ftr-437	1295	13	,	,	PUNCT
ftr-437	1295	14	which	which	PRON
ftr-437	1295	15	,	,	PUNCT
ftr-437	1295	16	receiving	receive	VERB
ftr-437	1295	17	rays	ray	NOUN
ftr-437	1295	18	irregularly	irregularly	ADV
ftr-437	1295	19	,	,	PUNCT
ftr-437	1295	20	distorts	distort	VERB
ftr-437	1295	21	and	and	CCONJ
ftr-437	1295	22	discolors	discolor	VERB
ftr-437	1295	23	the	the	DET
ftr-437	1295	24	nature	nature	NOUN
ftr-437	1295	25	of	of	ADP
ftr-437	1295	26	things	thing	NOUN
ftr-437	1295	27	by	by	ADP
ftr-437	1295	28	mingling	mingle	VERB
ftr-437	1295	29	its	its	PRON
ftr-437	1295	30	own	own	ADJ
ftr-437	1295	31	nature	nature	NOUN
ftr-437	1295	32	with	with	ADP
ftr-437	1295	33	it	it	PRON
ftr-437	1295	34	,	,	PUNCT
ftr-437	1295	35	i.e.	i.e.	X
ftr-437	1295	36	,	,	PUNCT
ftr-437	1295	37	perceptions	perception	NOUN
ftr-437	1295	38	cloud	cloud	VERB
ftr-437	1295	39	reality	reality	NOUN
ftr-437	1295	40	.	.	PUNCT
ftr-437	1296	1	”348	”348	ADJ
ftr-437	1296	2	it	it	PRON
ftr-437	1296	3	was	be	AUX
ftr-437	1296	4	the	the	DET
ftr-437	1296	5	perceptions	perception	NOUN
ftr-437	1296	6	of	of	ADP
ftr-437	1296	7	greed	greed	NOUN
ftr-437	1296	8	that	that	PRON
ftr-437	1296	9	largely	largely	ADV
ftr-437	1296	10	resulted	result	VERB
ftr-437	1296	11	in	in	ADP
ftr-437	1296	12	the	the	DET
ftr-437	1296	13	demise	demise	NOUN
ftr-437	1296	14	of	of	ADP
ftr-437	1296	15	enron	enron	PROPN
ftr-437	1296	16	and	and	CCONJ
ftr-437	1296	17	its	its	PRON
ftr-437	1296	18	tax	tax	NOUN
ftr-437	1296	19	advisors	advisor	NOUN
ftr-437	1296	20	.	.	PUNCT
ftr-437	1297	1	this	this	DET
ftr-437	1297	2	article	article	NOUN
ftr-437	1297	3	attempted	attempt	VERB
ftr-437	1297	4	to	to	PART
ftr-437	1297	5	make	make	VERB
ftr-437	1297	6	sense	sense	NOUN
ftr-437	1297	7	of	of	ADP
ftr-437	1297	8	this	this	DET
ftr-437	1297	9	tangled	tangle	VERB
ftr-437	1297	10	web	web	NOUN
ftr-437	1297	11	of	of	ADP
ftr-437	1297	12	perceptions	perception	NOUN
ftr-437	1297	13	by	by	ADP
ftr-437	1297	14	tracing	trace	VERB
ftr-437	1297	15	the	the	DET
ftr-437	1297	16	enron	enron	PROPN
ftr-437	1297	17	imbroglio	imbroglio	NOUN
ftr-437	1297	18	as	as	SCONJ
ftr-437	1297	19	seen	see	VERB
ftr-437	1297	20	through	through	ADP
ftr-437	1297	21	the	the	DET
ftr-437	1297	22	eyes	eye	NOUN
ftr-437	1297	23	of	of	ADP
ftr-437	1297	24	the	the	DET
ftr-437	1297	25	special	special	ADJ
ftr-437	1297	26	investigative	investigative	ADJ
ftr-437	1297	27	committee	committee	NOUN
ftr-437	1297	28	of	of	ADP
ftr-437	1297	29	the	the	DET
ftr-437	1297	30	enron	enron	PROPN
ftr-437	1297	31	board	board	PROPN
ftr-437	1297	32	of	of	ADP
ftr-437	1297	33	directors.349	directors.349	NOUN
ftr-437	1297	34	as	as	SCONJ
ftr-437	1297	35	if	if	SCONJ
ftr-437	1297	36	the	the	DET
ftr-437	1297	37	creation	creation	NOUN
ftr-437	1297	38	of	of	ADP
ftr-437	1297	39	special	special	ADJ
ftr-437	1297	40	purpose	purpose	NOUN
ftr-437	1297	41	entities350	entities350	PROPN
ftr-437	1297	42	which	which	PRON
ftr-437	1297	43	acted	act	VERB
ftr-437	1297	44	as	as	ADP
ftr-437	1297	45	tax	tax	NOUN
ftr-437	1297	46	shelters351	shelters351	NOUN
ftr-437	1297	47	and	and	CCONJ
ftr-437	1297	48	off	off	ADP
ftr-437	1297	49	-	-	PUNCT
ftr-437	1297	50	balance	balance	NOUN
ftr-437	1297	51	sheet	sheet	NOUN
ftr-437	1297	52	financing	financing	NOUN
ftr-437	1297	53	vehicles352	vehicles352	PROPN
ftr-437	1297	54	was	be	AUX
ftr-437	1297	55	not	not	PART
ftr-437	1297	56	sufficient	sufficient	ADJ
ftr-437	1297	57	,	,	PUNCT
ftr-437	1297	58	enron	enron	PROPN
ftr-437	1297	59	’s	’s	PART
ftr-437	1297	60	accounting	accounting	PROPN
ftr-437	1297	61	firm	firm	NOUN
ftr-437	1297	62	allegedly	allegedly	ADV
ftr-437	1297	63	shred	shre	VERB
ftr-437	1297	64	thousands	thousand	NOUN
ftr-437	1297	65	of	of	ADP
ftr-437	1297	66	documents	document	NOUN
ftr-437	1297	67	,	,	PUNCT
ftr-437	1297	68	some	some	PRON
ftr-437	1297	69	of	of	ADP
ftr-437	1297	70	which	which	PRON
ftr-437	1297	71	were	be	AUX
ftr-437	1297	72	pertinent	pertinent	ADJ
ftr-437	1297	73	to	to	ADP
ftr-437	1297	74	a	a	DET
ftr-437	1297	75	pending	pende	VERB
ftr-437	1297	76	sec	sec	PROPN
ftr-437	1297	77	investigation.353	investigation.353	NOUN
ftr-437	1297	78	it	it	PRON
ftr-437	1297	79	is	be	AUX
ftr-437	1297	80	this	this	DET
ftr-437	1297	81	dramatic	dramatic	ADJ
ftr-437	1297	82	series	series	NOUN
ftr-437	1297	83	of	of	ADP
ftr-437	1297	84	events	event	NOUN
ftr-437	1297	85	that	that	PRON
ftr-437	1297	86	triggers	trigger	VERB
ftr-437	1297	87	the	the	DET
ftr-437	1297	88	question	question	NOUN
ftr-437	1297	89	of	of	ADP
ftr-437	1297	90	what	what	DET
ftr-437	1297	91	impact	impact	NOUN
ftr-437	1297	92	such	such	ADJ
ftr-437	1297	93	events	event	NOUN
ftr-437	1297	94	will	will	AUX
ftr-437	1297	95	have	have	AUX
ftr-437	1297	96	on	on	ADP
ftr-437	1297	97	tax	tax	NOUN
ftr-437	1297	98	review	review	NOUN
ftr-437	1297	99	standards	standard	NOUN
ftr-437	1297	100	.	.	PUNCT
ftr-437	1298	1	a	a	DET
ftr-437	1298	2	summary	summary	NOUN
ftr-437	1298	3	of	of	ADP
ftr-437	1298	4	pre	pre	ADJ
ftr-437	1298	5	-	-	PROPN
ftr-437	1298	6	enron	enron	PROPN
ftr-437	1298	7	standards	standard	NOUN
ftr-437	1298	8	of	of	ADP
ftr-437	1298	9	tax	tax	NOUN
ftr-437	1298	10	review	review	NOUN
ftr-437	1298	11	discloses	disclose	VERB
ftr-437	1298	12	that	that	SCONJ
ftr-437	1298	13	various	various	ADJ
ftr-437	1298	14	sources	source	NOUN
ftr-437	1298	15	of	of	ADP
ftr-437	1298	16	standards	standard	NOUN
ftr-437	1298	17	exist	exist	VERB
ftr-437	1298	18	:	:	PUNCT
ftr-437	1298	19	aba	aba	PROPN
ftr-437	1298	20	opinion	opinion	NOUN
ftr-437	1298	21	85	85	NUM
ftr-437	1298	22	-	-	SYM
ftr-437	1298	23	352	352	NUM
ftr-437	1298	24	and	and	CCONJ
ftr-437	1298	25	mrpc,354	mrpc,354	NOUN
ftr-437	1298	26	srtp	srtp	ADJ
ftr-437	1298	27	and	and	CCONJ
ftr-437	1298	28	cpc	cpc	PROPN
ftr-437	1298	29	circular	circular	PROPN
ftr-437	1298	30	230,355	230,355	NUM
ftr-437	1298	31	treasury	treasury	NOUN
ftr-437	1298	32	regulations,356	regulations,356	PROPN
ftr-437	1298	33	and	and	CCONJ
ftr-437	1298	34	the	the	DET
ftr-437	1298	35	internal	internal	ADJ
ftr-437	1298	36	revenue	revenue	NOUN
ftr-437	1298	37	code.357	code.357	PROPN
ftr-437	1298	38	emerging	emerge	VERB
ftr-437	1298	39	from	from	ADP
ftr-437	1298	40	these	these	DET
ftr-437	1298	41	sources	source	NOUN
ftr-437	1298	42	are	be	AUX
ftr-437	1298	43	four	four	NUM
ftr-437	1298	44	discrete	discrete	NOUN
ftr-437	1298	45	standards.358	standards.358	VERB
ftr-437	1298	46	the	the	DET
ftr-437	1298	47	standards	standard	NOUN
ftr-437	1298	48	of	of	ADP
ftr-437	1298	49	tax	tax	NOUN
ftr-437	1298	50	914	914	NUM
ftr-437	1299	1	florida	florida	PROPN
ftr-437	1299	2	tax	tax	NOUN
ftr-437	1299	3	review	review	NOUN
ftr-437	1300	1	[	[	X
ftr-437	1300	2	vol.5:10	vol.5:10	NOUN
ftr-437	1300	3	359	359	NUM
ftr-437	1300	4	.	.	PUNCT
ftr-437	1301	1	regs	reg	NOUN
ftr-437	1301	2	.	.	PUNCT
ftr-437	1302	1	§	§	PROPN
ftr-437	1302	2	1.6662	1.6662	NUM
ftr-437	1302	3	-	-	SYM
ftr-437	1302	4	3(b)(3	3(b)(3	NUM
ftr-437	1302	5	)	)	PUNCT
ftr-437	1302	6	.	.	PUNCT
ftr-437	1303	1	360	360	NUM
ftr-437	1303	2	.	.	PUNCT
ftr-437	1303	3	regs	regs	PROPN
ftr-437	1303	4	.	.	PUNCT
ftr-437	1304	1	§	§	PROPN
ftr-437	1304	2	1.6662	1.6662	NUM
ftr-437	1304	3	-	-	SYM
ftr-437	1304	4	4(d)(1),(2	4(d)(1),(2	NUM
ftr-437	1304	5	)	)	PUNCT
ftr-437	1304	6	.	.	PUNCT
ftr-437	1305	1	361	361	NUM
ftr-437	1305	2	.	.	PUNCT
ftr-437	1306	1	srtp	srtp	ADJ
ftr-437	1306	2	,	,	PUNCT
ftr-437	1306	3	supra	supra	PROPN
ftr-437	1306	4	note	note	PROPN
ftr-437	1306	5	55	55	NUM
ftr-437	1306	6	.	.	PUNCT
ftr-437	1307	1	362	362	NUM
ftr-437	1307	2	.	.	PUNCT
ftr-437	1307	3	regs	regs	PROPN
ftr-437	1307	4	.	.	PUNCT
ftr-437	1308	1	§	§	PROPN
ftr-437	1308	2	1.6662	1.6662	NUM
ftr-437	1308	3	-	-	SYM
ftr-437	1308	4	4(d)(2	4(d)(2	NUM
ftr-437	1308	5	)	)	PUNCT
ftr-437	1308	6	.	.	PUNCT
ftr-437	1309	1	363	363	NUM
ftr-437	1309	2	.	.	PUNCT
ftr-437	1310	1	circular	circular	ADJ
ftr-437	1310	2	230	230	NUM
ftr-437	1310	3	,	,	PUNCT
ftr-437	1310	4	supra	supra	NOUN
ftr-437	1310	5	note	note	PROPN
ftr-437	1310	6	56	56	NUM
ftr-437	1310	7	,	,	PUNCT
ftr-437	1310	8	at	at	ADP
ftr-437	1310	9	§	§	PROPN
ftr-437	1310	10	10.34(d)(1	10.34(d)(1	NUM
ftr-437	1310	11	)	)	PUNCT
ftr-437	1310	12	.	.	PUNCT
ftr-437	1311	1	364	364	NUM
ftr-437	1311	2	.	.	X
ftr-437	1311	3	66	66	NUM
ftr-437	1312	1	fed	fed	PROPN
ftr-437	1312	2	.	.	PUNCT
ftr-437	1313	1	reg	reg	PROPN
ftr-437	1313	2	.	.	PUNCT
ftr-437	1314	1	3276	3276	NUM
ftr-437	1314	2	,	,	PUNCT
ftr-437	1314	3	3295	3295	NUM
ftr-437	1314	4	(	(	PUNCT
ftr-437	1314	5	proposed	propose	VERB
ftr-437	1314	6	jan	jan	PROPN
ftr-437	1314	7	.	.	PROPN
ftr-437	1314	8	12	12	NUM
ftr-437	1314	9	,	,	PUNCT
ftr-437	1314	10	2001	2001	NUM
ftr-437	1314	11	)	)	PUNCT
ftr-437	1314	12	.	.	PUNCT
ftr-437	1315	1	365	365	NUM
ftr-437	1315	2	.	.	PUNCT
ftr-437	1315	3	see	see	VERB
ftr-437	1315	4	n.	n.	PROPN
ftr-437	1315	5	353	353	NUM
ftr-437	1315	6	supra	supra	NOUN
ftr-437	1315	7	.	.	PUNCT
ftr-437	1316	1	366	366	NUM
ftr-437	1316	2	.	.	PUNCT
ftr-437	1317	1	generally	generally	ADV
ftr-437	1317	2	supra	supra	PROPN
ftr-437	1317	3	n.n	n.n	PROPN
ftr-437	1317	4	.	.	PROPN
ftr-437	1317	5	151	151	NUM
ftr-437	1317	6	-	-	SYM
ftr-437	1317	7	158	158	NUM
ftr-437	1317	8	.	.	PUNCT
ftr-437	1318	1	367	367	NUM
ftr-437	1318	2	.	.	PUNCT
ftr-437	1319	1	see	see	VERB
ftr-437	1319	2	,	,	PUNCT
ftr-437	1319	3	e.g.	e.g.	ADV
ftr-437	1319	4	,	,	PUNCT
ftr-437	1319	5	ies	ies	NOUN
ftr-437	1319	6	industries	industry	NOUN
ftr-437	1319	7	,	,	PUNCT
ftr-437	1319	8	inc	inc	PROPN
ftr-437	1319	9	.	.	PROPN
ftr-437	1320	1	v.	v.	PROPN
ftr-437	1320	2	united	united	PROPN
ftr-437	1320	3	states	states	PROPN
ftr-437	1320	4	,	,	PUNCT
ftr-437	1320	5	253	253	NUM
ftr-437	1320	6	f.3d	f.3d	NUM
ftr-437	1320	7	350	350	NUM
ftr-437	1320	8	(	(	PUNCT
ftr-437	1320	9	8th	8th	ADJ
ftr-437	1320	10	cir	cir	NOUN
ftr-437	1320	11	.	.	PUNCT
ftr-437	1320	12	2001	2001	NUM
ftr-437	1320	13	)	)	PUNCT
ftr-437	1320	14	.	.	PUNCT
ftr-437	1321	1	368	368	NUM
ftr-437	1321	2	.	.	PUNCT
ftr-437	1322	1	see	see	VERB
ftr-437	1322	2	,	,	PUNCT
ftr-437	1322	3	e.g.	e.g.	ADV
ftr-437	1322	4	acm	acm	NOUN
ftr-437	1322	5	p’ship	p’ship	NOUN
ftr-437	1322	6	v.	v.	PROPN
ftr-437	1322	7	commissioner	commissioner	NOUN
ftr-437	1322	8	,	,	PUNCT
ftr-437	1322	9	157	157	NUM
ftr-437	1322	10	f.3d	f.3d	NUM
ftr-437	1322	11	231	231	NUM
ftr-437	1322	12	,	,	PUNCT
ftr-437	1322	13	253	253	NUM
ftr-437	1322	14	-	-	SYM
ftr-437	1322	15	255	255	NUM
ftr-437	1322	16	(	(	PUNCT
ftr-437	1322	17	3d	3d	NUM
ftr-437	1322	18	cir	cir	NOUN
ftr-437	1322	19	.	.	PUNCT
ftr-437	1322	20	1998	1998	NUM
ftr-437	1322	21	)	)	PUNCT
ftr-437	1322	22	.	.	PUNCT
ftr-437	1323	1	369	369	NUM
ftr-437	1323	2	.	.	PUNCT
ftr-437	1324	1	see	see	VERB
ftr-437	1324	2	,	,	PUNCT
ftr-437	1324	3	e.g.	e.g.	ADV
ftr-437	1324	4	,	,	PUNCT
ftr-437	1324	5	boca	boca	PROPN
ftr-437	1324	6	investerings	investering	NOUN
ftr-437	1324	7	p’ship	p’ship	PROPN
ftr-437	1324	8	v.	v.	PROPN
ftr-437	1324	9	united	united	PROPN
ftr-437	1324	10	states	states	PROPN
ftr-437	1324	11	,	,	PUNCT
ftr-437	1324	12	167	167	NUM
ftr-437	1324	13	f.supp.2d	f.supp.2d	NUM
ftr-437	1324	14	298	298	NUM
ftr-437	1324	15	(	(	PUNCT
ftr-437	1324	16	d.c	d.c	PROPN
ftr-437	1324	17	.	.	PROPN
ftr-437	1324	18	cir	cir	PROPN
ftr-437	1324	19	.	.	PROPN
ftr-437	1324	20	2001	2001	NUM
ftr-437	1324	21	)	)	PUNCT
ftr-437	1324	22	.	.	PUNCT
ftr-437	1325	1	review	review	NOUN
ftr-437	1325	2	can	can	AUX
ftr-437	1325	3	be	be	AUX
ftr-437	1325	4	viewed	view	VERB
ftr-437	1325	5	along	along	ADP
ftr-437	1325	6	a	a	DET
ftr-437	1325	7	continuum	continuum	NOUN
ftr-437	1325	8	from	from	ADP
ftr-437	1325	9	the	the	DET
ftr-437	1325	10	least	least	ADJ
ftr-437	1325	11	stringent	stringent	ADJ
ftr-437	1325	12	(	(	PUNCT
ftr-437	1325	13	reasonable	reasonable	ADJ
ftr-437	1325	14	basis)359	basis)359	ADV
ftr-437	1325	15	to	to	ADP
ftr-437	1325	16	the	the	DET
ftr-437	1325	17	most	most	ADV
ftr-437	1325	18	strict	strict	ADJ
ftr-437	1325	19	(	(	PUNCT
ftr-437	1325	20	more	more	ADV
ftr-437	1325	21	likely	likely	ADJ
ftr-437	1325	22	than	than	SCONJ
ftr-437	1325	23	not).360	not).360	ADJ
ftr-437	1325	24	it	it	PRON
ftr-437	1325	25	is	be	AUX
ftr-437	1325	26	,	,	PUNCT
ftr-437	1325	27	however	however	ADV
ftr-437	1325	28	,	,	PUNCT
ftr-437	1325	29	two	two	NUM
ftr-437	1325	30	of	of	ADP
ftr-437	1325	31	these	these	DET
ftr-437	1325	32	tax	tax	NOUN
ftr-437	1325	33	standards	standard	NOUN
ftr-437	1325	34	that	that	PRON
ftr-437	1325	35	demand	demand	VERB
ftr-437	1325	36	greater	great	ADJ
ftr-437	1325	37	recognition	recognition	NOUN
ftr-437	1325	38	.	.	PUNCT
ftr-437	1326	1	those	those	PRON
ftr-437	1326	2	are	be	AUX
ftr-437	1326	3	the	the	DET
ftr-437	1326	4	realistic	realistic	ADJ
ftr-437	1326	5	possibility361	possibility361	NOUN
ftr-437	1326	6	and	and	CCONJ
ftr-437	1326	7	the	the	DET
ftr-437	1326	8	more	more	ADV
ftr-437	1326	9	likely	likely	ADJ
ftr-437	1326	10	than	than	ADP
ftr-437	1326	11	not362	not362	PROPN
ftr-437	1326	12	standards	standard	NOUN
ftr-437	1326	13	.	.	PUNCT
ftr-437	1327	1	to	to	PART
ftr-437	1327	2	place	place	VERB
ftr-437	1327	3	these	these	PRON
ftr-437	1327	4	in	in	ADP
ftr-437	1327	5	perspective	perspective	NOUN
ftr-437	1327	6	,	,	PUNCT
ftr-437	1327	7	the	the	DET
ftr-437	1327	8	former	former	ADJ
ftr-437	1327	9	deals	deal	NOUN
ftr-437	1327	10	with	with	ADP
ftr-437	1327	11	tax	tax	NOUN
ftr-437	1327	12	review	review	NOUN
ftr-437	1327	13	of	of	ADP
ftr-437	1327	14	proposed	propose	VERB
ftr-437	1327	15	tax	tax	NOUN
ftr-437	1327	16	transactions	transaction	NOUN
ftr-437	1327	17	where	where	SCONJ
ftr-437	1327	18	the	the	DET
ftr-437	1327	19	tax	tax	NOUN
ftr-437	1327	20	advisor	advisor	NOUN
ftr-437	1327	21	reasonably	reasonably	ADV
ftr-437	1327	22	concludes	conclude	VERB
ftr-437	1327	23	that	that	SCONJ
ftr-437	1327	24	the	the	DET
ftr-437	1327	25	tax	tax	NOUN
ftr-437	1327	26	position	position	NOUN
ftr-437	1327	27	has	have	VERB
ftr-437	1327	28	approximately	approximately	ADV
ftr-437	1327	29	a	a	DET
ftr-437	1327	30	33	33	NUM
ftr-437	1327	31	%	%	NOUN
ftr-437	1327	32	or	or	CCONJ
ftr-437	1327	33	greater	great	ADJ
ftr-437	1327	34	likelihood	likelihood	NOUN
ftr-437	1327	35	of	of	ADP
ftr-437	1327	36	being	be	AUX
ftr-437	1327	37	sustained.363	sustained.363	NOUN
ftr-437	1327	38	on	on	ADP
ftr-437	1327	39	the	the	DET
ftr-437	1327	40	other	other	ADJ
ftr-437	1327	41	hand	hand	NOUN
ftr-437	1327	42	,	,	PUNCT
ftr-437	1327	43	the	the	PRON
ftr-437	1327	44	more	more	ADV
ftr-437	1327	45	likely	likely	ADJ
ftr-437	1327	46	than	than	ADP
ftr-437	1327	47	not	not	PART
ftr-437	1327	48	standard	standard	NOUN
ftr-437	1327	49	applies	apply	VERB
ftr-437	1327	50	primarily	primarily	ADV
ftr-437	1327	51	to	to	ADP
ftr-437	1327	52	tax	tax	NOUN
ftr-437	1327	53	shelter	shelter	NOUN
ftr-437	1327	54	transactions	transaction	NOUN
ftr-437	1327	55	and	and	CCONJ
ftr-437	1327	56	requires	require	VERB
ftr-437	1327	57	that	that	SCONJ
ftr-437	1327	58	the	the	DET
ftr-437	1327	59	proposed	propose	VERB
ftr-437	1327	60	tax	tax	NOUN
ftr-437	1327	61	shelter	shelter	NOUN
ftr-437	1327	62	opinion	opinion	NOUN
ftr-437	1327	63	rendered	render	VERB
ftr-437	1327	64	by	by	ADP
ftr-437	1327	65	the	the	DET
ftr-437	1327	66	tax	tax	NOUN
ftr-437	1327	67	advisor	advisor	NOUN
ftr-437	1327	68	has	have	VERB
ftr-437	1327	69	a	a	DET
ftr-437	1327	70	greater	great	ADJ
ftr-437	1327	71	than	than	ADP
ftr-437	1327	72	a	a	DET
ftr-437	1327	73	50	50	NUM
ftr-437	1327	74	%	%	NOUN
ftr-437	1327	75	likelihood	likelihood	NOUN
ftr-437	1327	76	of	of	ADP
ftr-437	1327	77	the	the	DET
ftr-437	1327	78	opinion	opinion	NOUN
ftr-437	1327	79	being	be	AUX
ftr-437	1327	80	upheld.364	upheld.364	NOUN
ftr-437	1327	81	as	as	ADP
ftr-437	1327	82	to	to	ADP
ftr-437	1327	83	the	the	DET
ftr-437	1327	84	latter	latter	ADJ
ftr-437	1327	85	standard	standard	NOUN
ftr-437	1327	86	,	,	PUNCT
ftr-437	1327	87	it	it	PRON
ftr-437	1327	88	is	be	AUX
ftr-437	1327	89	corporate	corporate	ADJ
ftr-437	1327	90	tax	tax	NOUN
ftr-437	1327	91	shelters	shelter	NOUN
ftr-437	1327	92	,	,	PUNCT
ftr-437	1327	93	as	as	SCONJ
ftr-437	1327	94	some	some	PRON
ftr-437	1327	95	of	of	ADP
ftr-437	1327	96	the	the	DET
ftr-437	1327	97	enron	enron	PROPN
ftr-437	1327	98	special	special	ADJ
ftr-437	1327	99	purpose	purpose	NOUN
ftr-437	1327	100	entities	entity	NOUN
ftr-437	1327	101	were	be	AUX
ftr-437	1327	102	described	describe	VERB
ftr-437	1327	103	by	by	ADP
ftr-437	1327	104	its	its	PRON
ftr-437	1327	105	special	special	ADJ
ftr-437	1327	106	investigative	investigative	ADJ
ftr-437	1327	107	committee	committee	NOUN
ftr-437	1327	108	of	of	ADP
ftr-437	1327	109	the	the	DET
ftr-437	1327	110	board,365	board,365	PROPN
ftr-437	1327	111	whereby	whereby	SCONJ
ftr-437	1327	112	the	the	DET
ftr-437	1327	113	irs	irs	PROPN
ftr-437	1327	114	has	have	AUX
ftr-437	1327	115	issued	issue	VERB
ftr-437	1327	116	specific	specific	ADJ
ftr-437	1327	117	mandatory	mandatory	ADJ
ftr-437	1327	118	disclosure	disclosure	NOUN
ftr-437	1327	119	standards	standard	NOUN
ftr-437	1327	120	assuming	assume	VERB
ftr-437	1327	121	that	that	SCONJ
ftr-437	1327	122	such	such	ADJ
ftr-437	1327	123	tax	tax	NOUN
ftr-437	1327	124	shelter	shelter	NOUN
ftr-437	1327	125	transactions	transaction	NOUN
ftr-437	1327	126	fall	fall	VERB
ftr-437	1327	127	within	within	ADP
ftr-437	1327	128	16	16	NUM
ftr-437	1327	129	“	"	PUNCT
ftr-437	1327	130	listed	list	VERB
ftr-437	1327	131	transactions	transaction	NOUN
ftr-437	1327	132	.	.	PUNCT
ftr-437	1327	133	”	"	PUNCT
ftr-437	1328	1	thus	thus	ADV
ftr-437	1328	2	,	,	PUNCT
ftr-437	1328	3	tax	tax	NOUN
ftr-437	1328	4	shelters	shelter	NOUN
ftr-437	1328	5	have	have	AUX
ftr-437	1328	6	achieved	achieve	VERB
ftr-437	1328	7	a	a	DET
ftr-437	1328	8	unique	unique	ADJ
ftr-437	1328	9	status	status	NOUN
ftr-437	1328	10	in	in	ADP
ftr-437	1328	11	the	the	DET
ftr-437	1328	12	tax	tax	NOUN
ftr-437	1328	13	review	review	NOUN
ftr-437	1328	14	standards	standard	NOUN
ftr-437	1328	15	arena	arena	NOUN
ftr-437	1328	16	–	–	PUNCT
ftr-437	1328	17	mandated	mandate	VERB
ftr-437	1328	18	disclosure	disclosure	NOUN
ftr-437	1328	19	in	in	ADP
ftr-437	1328	20	many	many	ADJ
ftr-437	1328	21	cases	case	NOUN
ftr-437	1328	22	and	and	CCONJ
ftr-437	1328	23	stricter	strict	ADJ
ftr-437	1328	24	substantive	substantive	ADJ
ftr-437	1328	25	review	review	NOUN
ftr-437	1328	26	overall	overall	ADV
ftr-437	1328	27	on	on	ADP
ftr-437	1328	28	a	a	DET
ftr-437	1328	29	more	more	ADV
ftr-437	1328	30	likely	likely	ADJ
ftr-437	1328	31	than	than	ADP
ftr-437	1328	32	not	not	PART
ftr-437	1328	33	basis	basis	NOUN
ftr-437	1328	34	.	.	PUNCT
ftr-437	1329	1	to	to	PART
ftr-437	1329	2	view	view	VERB
ftr-437	1329	3	the	the	DET
ftr-437	1329	4	tax	tax	NOUN
ftr-437	1329	5	standards	standard	NOUN
ftr-437	1329	6	in	in	ADP
ftr-437	1329	7	the	the	DET
ftr-437	1329	8	context	context	NOUN
ftr-437	1329	9	of	of	ADP
ftr-437	1329	10	recent	recent	ADJ
ftr-437	1329	11	tax	tax	NOUN
ftr-437	1329	12	shelter	shelter	NOUN
ftr-437	1329	13	disputes	dispute	NOUN
ftr-437	1329	14	,	,	PUNCT
ftr-437	1329	15	several	several	ADJ
ftr-437	1329	16	tax	tax	NOUN
ftr-437	1329	17	court	court	NOUN
ftr-437	1329	18	,	,	PUNCT
ftr-437	1329	19	district	district	NOUN
ftr-437	1329	20	court	court	NOUN
ftr-437	1329	21	and	and	CCONJ
ftr-437	1329	22	appellate	appellate	ADJ
ftr-437	1329	23	court	court	NOUN
ftr-437	1329	24	cases	case	NOUN
ftr-437	1329	25	were	be	AUX
ftr-437	1329	26	examined.366	examined.366	PROPN
ftr-437	1329	27	these	these	DET
ftr-437	1329	28	cases	case	NOUN
ftr-437	1329	29	were	be	AUX
ftr-437	1329	30	analyzed	analyze	VERB
ftr-437	1329	31	in	in	ADP
ftr-437	1329	32	relation	relation	NOUN
ftr-437	1329	33	to	to	ADP
ftr-437	1329	34	pro	pro	ADJ
ftr-437	1329	35	-	-	ADJ
ftr-437	1329	36	taxpayer	taxpayer	ADJ
ftr-437	1329	37	versus	versus	ADP
ftr-437	1329	38	pro	pro	ADJ
ftr-437	1329	39	-	-	ADJ
ftr-437	1329	40	government	government	ADJ
ftr-437	1329	41	stances	stance	NOUN
ftr-437	1329	42	noting	note	VERB
ftr-437	1329	43	their	their	PRON
ftr-437	1329	44	respective	respective	ADJ
ftr-437	1329	45	tax	tax	NOUN
ftr-437	1329	46	shelter	shelter	NOUN
ftr-437	1329	47	profiles	profile	NOUN
ftr-437	1329	48	.	.	PUNCT
ftr-437	1330	1	what	what	PRON
ftr-437	1330	2	emerged	emerge	VERB
ftr-437	1330	3	from	from	ADP
ftr-437	1330	4	some	some	PRON
ftr-437	1330	5	of	of	ADP
ftr-437	1330	6	these	these	DET
ftr-437	1330	7	highly	highly	ADV
ftr-437	1330	8	complex	complex	ADJ
ftr-437	1330	9	and	and	CCONJ
ftr-437	1330	10	intricate	intricate	ADJ
ftr-437	1330	11	shelters	shelter	NOUN
ftr-437	1330	12	is	be	AUX
ftr-437	1330	13	the	the	DET
ftr-437	1330	14	added	add	VERB
ftr-437	1330	15	enhancement	enhancement	NOUN
ftr-437	1330	16	of	of	ADP
ftr-437	1330	17	the	the	DET
ftr-437	1330	18	realistic	realistic	ADJ
ftr-437	1330	19	possibility	possibility	NOUN
ftr-437	1330	20	and	and	CCONJ
ftr-437	1330	21	the	the	DET
ftr-437	1330	22	more	more	ADV
ftr-437	1330	23	likely	likely	ADJ
ftr-437	1330	24	than	than	ADP
ftr-437	1330	25	not	not	PART
ftr-437	1330	26	standards	standard	NOUN
ftr-437	1330	27	.	.	PUNCT
ftr-437	1331	1	that	that	PRON
ftr-437	1331	2	is	be	AUX
ftr-437	1331	3	,	,	PUNCT
ftr-437	1331	4	regardless	regardless	ADV
ftr-437	1331	5	of	of	ADP
ftr-437	1331	6	the	the	DET
ftr-437	1331	7	shelter	shelter	NOUN
ftr-437	1331	8	’s	’s	PART
ftr-437	1331	9	construct	construct	NOUN
ftr-437	1331	10	it	it	PRON
ftr-437	1331	11	must	must	AUX
ftr-437	1331	12	exhibit	exhibit	VERB
ftr-437	1331	13	economic	economic	PROPN
ftr-437	1331	14	substance367	substance367	PROPN
ftr-437	1331	15	and	and	CCONJ
ftr-437	1331	16	a	a	DET
ftr-437	1331	17	valid	valid	ADJ
ftr-437	1331	18	business	business	NOUN
ftr-437	1331	19	purpose.368	purpose.368	NOUN
ftr-437	1331	20	failure	failure	NOUN
ftr-437	1331	21	to	to	PART
ftr-437	1331	22	adequately	adequately	ADV
ftr-437	1331	23	address	address	VERB
ftr-437	1331	24	these	these	DET
ftr-437	1331	25	judicial	judicial	ADJ
ftr-437	1331	26	tax	tax	NOUN
ftr-437	1331	27	doctrines	doctrine	NOUN
ftr-437	1331	28	guarantees	guarantee	VERB
ftr-437	1331	29	failure	failure	NOUN
ftr-437	1331	30	of	of	ADP
ftr-437	1331	31	the	the	DET
ftr-437	1331	32	standards	standard	NOUN
ftr-437	1331	33	and	and	CCONJ
ftr-437	1331	34	demise	demise	NOUN
ftr-437	1331	35	of	of	ADP
ftr-437	1331	36	the	the	DET
ftr-437	1331	37	tax	tax	NOUN
ftr-437	1331	38	shelter.369	shelter.369	NOUN
ftr-437	1331	39	but	but	CCONJ
ftr-437	1331	40	the	the	DET
ftr-437	1331	41	jurisprudential	jurisprudential	ADJ
ftr-437	1331	42	analysis	analysis	NOUN
ftr-437	1331	43	of	of	ADP
ftr-437	1331	44	shelters	shelter	NOUN
ftr-437	1331	45	is	be	AUX
ftr-437	1331	46	still	still	ADV
ftr-437	1331	47	“	"	PUNCT
ftr-437	1331	48	technical	technical	ADJ
ftr-437	1331	49	analysis	analysis	NOUN
ftr-437	1331	50	”	"	PUNCT
ftr-437	1331	51	of	of	ADP
ftr-437	1331	52	the	the	DET
ftr-437	1331	53	skeleton	skeleton	NOUN
ftr-437	1331	54	of	of	ADP
ftr-437	1331	55	a	a	DET
ftr-437	1331	56	proposed	propose	VERB
ftr-437	1331	57	tax	tax	NOUN
ftr-437	1331	58	shelter	shelter	NOUN
ftr-437	1331	59	transaction	transaction	NOUN
ftr-437	1331	60	.	.	PUNCT
ftr-437	1332	1	is	be	AUX
ftr-437	1332	2	such	such	ADJ
ftr-437	1332	3	technical	technical	ADJ
ftr-437	1332	4	analysis	analysis	NOUN
ftr-437	1332	5	2002	2002	NUM
ftr-437	1332	6	]	]	PUNCT
ftr-437	1332	7	watchdogs	watchdog	NOUN
ftr-437	1332	8	that	that	PRON
ftr-437	1332	9	failed	fail	VERB
ftr-437	1332	10	to	to	PART
ftr-437	1332	11	bark	bark	VERB
ftr-437	1332	12	915	915	NUM
ftr-437	1332	13	370	370	NUM
ftr-437	1332	14	.	.	PUNCT
ftr-437	1333	1	66	66	NUM
ftr-437	1333	2	fed	fed	PROPN
ftr-437	1333	3	.	.	PUNCT
ftr-437	1334	1	reg	reg	NOUN
ftr-437	1334	2	.	.	PUNCT
ftr-437	1335	1	3276	3276	NUM
ftr-437	1335	2	(	(	PUNCT
ftr-437	1335	3	proposed	propose	VERB
ftr-437	1335	4	jane	jane	NOUN
ftr-437	1335	5	.	.	PUNCT
ftr-437	1336	1	12	12	NUM
ftr-437	1336	2	,	,	PUNCT
ftr-437	1336	3	2001	2001	NUM
ftr-437	1336	4	)	)	PUNCT
ftr-437	1336	5	.	.	PUNCT
ftr-437	1337	1	371	371	NUM
ftr-437	1337	2	.	.	PUNCT
ftr-437	1337	3	notice	notice	VERB
ftr-437	1337	4	2001	2001	NUM
ftr-437	1337	5	-	-	SYM
ftr-437	1337	6	51	51	NUM
ftr-437	1337	7	,	,	PUNCT
ftr-437	1337	8	2001	2001	NUM
ftr-437	1337	9	-	-	SYM
ftr-437	1337	10	34	34	NUM
ftr-437	1337	11	i.r.b	i.r.b	NOUN
ftr-437	1337	12	.	.	PUNCT
ftr-437	1337	13	190	190	NUM
ftr-437	1337	14	,	,	PUNCT
ftr-437	1337	15	supra	supra	PROPN
ftr-437	1337	16	note	note	PROPN
ftr-437	1337	17	57	57	NUM
ftr-437	1337	18	;	;	PUNCT
ftr-437	1337	19	see	see	AUX
ftr-437	1337	20	also	also	ADV
ftr-437	1337	21	notice	notice	VERB
ftr-437	1337	22	2002	2002	NUM
ftr-437	1337	23	-	-	SYM
ftr-437	1337	24	35	35	NUM
ftr-437	1337	25	,	,	PUNCT
ftr-437	1337	26	2002	2002	NUM
ftr-437	1337	27	-	-	SYM
ftr-437	1337	28	21	21	NUM
ftr-437	1337	29	i.r.b	i.r.b	NOUN
ftr-437	1337	30	.	.	PUNCT
ftr-437	1337	31	992	992	NUM
ftr-437	1337	32	,	,	PUNCT
ftr-437	1337	33	supra	supra	NOUN
ftr-437	1337	34	note	note	NOUN
ftr-437	1337	35	302	302	NUM
ftr-437	1337	36	.	.	PUNCT
ftr-437	1338	1	372	372	NUM
ftr-437	1338	2	.	.	PUNCT
ftr-437	1339	1	see	see	VERB
ftr-437	1339	2	,	,	PUNCT
ftr-437	1339	3	e.g.	e.g.	ADV
ftr-437	1339	4	,	,	PUNCT
ftr-437	1339	5	text	text	NOUN
ftr-437	1339	6	accompanying	accompany	VERB
ftr-437	1339	7	n.n	n.n	PROPN
ftr-437	1339	8	.	.	PROPN
ftr-437	1339	9	293	293	NUM
ftr-437	1339	10	-	-	SYM
ftr-437	1339	11	302	302	NUM
ftr-437	1339	12	.	.	PUNCT
ftr-437	1340	1	373	373	NUM
ftr-437	1340	2	.	.	PUNCT
ftr-437	1341	1	king	king	PROPN
ftr-437	1341	2	,	,	PUNCT
ftr-437	1341	3	supra	supra	PROPN
ftr-437	1341	4	note	note	PROPN
ftr-437	1341	5	308	308	NUM
ftr-437	1341	6	,	,	PUNCT
ftr-437	1341	7	at	at	ADP
ftr-437	1341	8	8	8	NUM
ftr-437	1341	9	.	.	PUNCT
ftr-437	1341	10	374	374	NUM
ftr-437	1341	11	.	.	PUNCT
ftr-437	1342	1	raghavan	raghavan	PROPN
ftr-437	1342	2	,	,	PUNCT
ftr-437	1342	3	supra	supra	PROPN
ftr-437	1342	4	note	note	PROPN
ftr-437	1342	5	319	319	NUM
ftr-437	1342	6	.	.	PUNCT
ftr-437	1343	1	375	375	NUM
ftr-437	1343	2	.	.	PUNCT
ftr-437	1343	3	king	king	PROPN
ftr-437	1343	4	,	,	PUNCT
ftr-437	1343	5	supra	supra	PROPN
ftr-437	1343	6	note	note	PROPN
ftr-437	1343	7	308	308	NUM
ftr-437	1343	8	,	,	PUNCT
ftr-437	1343	9	at	at	ADP
ftr-437	1343	10	294	294	NUM
ftr-437	1343	11	.	.	PUNCT
ftr-437	1343	12	376	376	NUM
ftr-437	1343	13	.	.	PUNCT
ftr-437	1344	1	raghavan	raghavan	PROPN
ftr-437	1344	2	,	,	PUNCT
ftr-437	1344	3	supra	supra	PROPN
ftr-437	1344	4	note	note	PROPN
ftr-437	1344	5	318	318	NUM
ftr-437	1344	6	.	.	PUNCT
ftr-437	1344	7	377	377	NUM
ftr-437	1344	8	.	.	PUNCT
ftr-437	1345	1	king	king	PROPN
ftr-437	1345	2	,	,	PUNCT
ftr-437	1345	3	supra	supra	PROPN
ftr-437	1345	4	note	note	PROPN
ftr-437	1345	5	308	308	NUM
ftr-437	1345	6	,	,	PUNCT
ftr-437	1345	7	at	at	ADP
ftr-437	1345	8	294	294	NUM
ftr-437	1345	9	.	.	PUNCT
ftr-437	1345	10	378	378	NUM
ftr-437	1345	11	.	.	PUNCT
ftr-437	1346	1	see	see	VERB
ftr-437	1346	2	ups	up	NOUN
ftr-437	1346	3	v.	v.	ADP
ftr-437	1346	4	commissioner	commissioner	NOUN
ftr-437	1346	5	,	,	PUNCT
ftr-437	1346	6	254	254	NUM
ftr-437	1346	7	f.3d	f.3d	NUM
ftr-437	1346	8	1014	1014	NUM
ftr-437	1346	9	(	(	PUNCT
ftr-437	1346	10	11th	11th	ADJ
ftr-437	1346	11	cir	cir	NOUN
ftr-437	1346	12	.	.	PUNCT
ftr-437	1346	13	2001	2001	NUM
ftr-437	1346	14	)	)	PUNCT
ftr-437	1346	15	.	.	PUNCT
ftr-437	1347	1	379	379	NUM
ftr-437	1347	2	.	.	PUNCT
ftr-437	1348	1	congress	congress	PROPN
ftr-437	1348	2	is	be	AUX
ftr-437	1348	3	considering	consider	VERB
ftr-437	1348	4	tax	tax	NOUN
ftr-437	1348	5	legislation	legislation	NOUN
ftr-437	1348	6	to	to	PART
ftr-437	1348	7	block	block	VERB
ftr-437	1348	8	companies	company	NOUN
ftr-437	1348	9	from	from	ADP
ftr-437	1348	10	incorporating	incorporate	VERB
ftr-437	1348	11	in	in	ADP
ftr-437	1348	12	bermuda	bermuda	NOUN
ftr-437	1348	13	to	to	PART
ftr-437	1348	14	lower	lower	VERB
ftr-437	1348	15	their	their	PRON
ftr-437	1348	16	taxes	taxis	NOUN
ftr-437	1348	17	.	.	PUNCT
ftr-437	1349	1	even	even	ADV
ftr-437	1349	2	before	before	SCONJ
ftr-437	1349	3	this	this	DET
ftr-437	1349	4	provision	provision	NOUN
ftr-437	1349	5	becomes	become	VERB
ftr-437	1349	6	law	law	NOUN
ftr-437	1349	7	pricewaterhouse	pricewaterhouse	NOUN
ftr-437	1349	8	coopers	cooper	NOUN
ftr-437	1349	9	,	,	PUNCT
ftr-437	1349	10	an	an	DET
ftr-437	1349	11	international	international	ADJ
ftr-437	1349	12	accounting	accounting	NOUN
ftr-437	1349	13	firm	firm	NOUN
ftr-437	1349	14	,	,	PUNCT
ftr-437	1349	15	has	have	AUX
ftr-437	1349	16	devised	devise	VERB
ftr-437	1349	17	a	a	DET
ftr-437	1349	18	means	means	NOUN
ftr-437	1349	19	of	of	ADP
ftr-437	1349	20	navigating	navigate	VERB
ftr-437	1349	21	around	around	ADP
ftr-437	1349	22	this	this	DET
ftr-437	1349	23	roadblock	roadblock	NOUN
ftr-437	1349	24	.	.	PUNCT
ftr-437	1350	1	see	see	VERB
ftr-437	1350	2	john	john	PROPN
ftr-437	1350	3	d.	d.	PROPN
ftr-437	1350	4	mckinnon	mckinnon	PROPN
ftr-437	1350	5	,	,	PUNCT
ftr-437	1350	6	pricewaterhouse	pricewaterhouse	NOUN
ftr-437	1350	7	’s	’s	PART
ftr-437	1350	8	spinoff	spinoff	NOUN
ftr-437	1350	9	discovers	discover	VERB
ftr-437	1350	10	bermuda	bermuda	PROPN
ftr-437	1350	11	loophole	loophole	NOUN
ftr-437	1350	12	,	,	PUNCT
ftr-437	1350	13	wall	wall	PROPN
ftr-437	1350	14	st	st	PROPN
ftr-437	1350	15	.	.	PROPN
ftr-437	1350	16	j.	j.	PROPN
ftr-437	1350	17	,	,	PUNCT
ftr-437	1350	18	may	may	AUX
ftr-437	1350	19	9	9	NUM
ftr-437	1350	20	,	,	PUNCT
ftr-437	1350	21	2002	2002	NUM
ftr-437	1350	22	,	,	PUNCT
ftr-437	1350	23	at	at	ADP
ftr-437	1350	24	a6	a6	NOUN
ftr-437	1350	25	.	.	PUNCT
ftr-437	1351	1	comprised	comprise	VERB
ftr-437	1351	2	of	of	ADP
ftr-437	1351	3	statutory	statutory	ADJ
ftr-437	1351	4	,	,	PUNCT
ftr-437	1351	5	regulatory	regulatory	ADJ
ftr-437	1351	6	,	,	PUNCT
ftr-437	1351	7	and	and	CCONJ
ftr-437	1351	8	judicial	judicial	ADJ
ftr-437	1351	9	sources	source	NOUN
ftr-437	1351	10	sufficient	sufficient	ADJ
ftr-437	1351	11	in	in	ADP
ftr-437	1351	12	the	the	DET
ftr-437	1351	13	postenron	postenron	PROPN
ftr-437	1351	14	milieu	milieu	PROPN
ftr-437	1351	15	?	?	PUNCT
ftr-437	1352	1	not	not	PART
ftr-437	1352	2	in	in	ADP
ftr-437	1352	3	all	all	DET
ftr-437	1352	4	likelihood	likelihood	NOUN
ftr-437	1352	5	will	will	AUX
ftr-437	1352	6	it	it	PRON
ftr-437	1352	7	carry	carry	VERB
ftr-437	1352	8	the	the	DET
ftr-437	1352	9	day	day	NOUN
ftr-437	1352	10	for	for	ADP
ftr-437	1352	11	the	the	DET
ftr-437	1352	12	tax	tax	NOUN
ftr-437	1352	13	advisor	advisor	NOUN
ftr-437	1352	14	.	.	PUNCT
ftr-437	1353	1	no	no	INTJ
ftr-437	1353	2	,	,	PUNCT
ftr-437	1353	3	in	in	ADP
ftr-437	1353	4	today	today	NOUN
ftr-437	1353	5	’s	’s	PART
ftr-437	1353	6	volatile	volatile	ADJ
ftr-437	1353	7	environment	environment	NOUN
ftr-437	1353	8	where	where	SCONJ
ftr-437	1353	9	new	new	ADJ
ftr-437	1353	10	regulatory	regulatory	ADJ
ftr-437	1353	11	bodies	body	NOUN
ftr-437	1353	12	are	be	AUX
ftr-437	1353	13	being	be	AUX
ftr-437	1353	14	proposed,370	proposed,370	INTJ
ftr-437	1353	15	new	new	ADJ
ftr-437	1353	16	disclosure	disclosure	NOUN
ftr-437	1353	17	standards	standard	NOUN
ftr-437	1353	18	enacted,371	enacted,371	ADJ
ftr-437	1353	19	and	and	CCONJ
ftr-437	1353	20	new	new	ADJ
ftr-437	1353	21	enhancements	enhancement	NOUN
ftr-437	1353	22	of	of	ADP
ftr-437	1353	23	tax	tax	NOUN
ftr-437	1353	24	review	review	NOUN
ftr-437	1353	25	standards	standard	NOUN
ftr-437	1353	26	from	from	ADP
ftr-437	1353	27	public	public	ADJ
ftr-437	1353	28	policy372	policy372	PROPN
ftr-437	1353	29	and	and	CCONJ
ftr-437	1353	30	ethical	ethical	ADJ
ftr-437	1353	31	norms,373	norms,373	ADP
ftr-437	1353	32	the	the	DET
ftr-437	1353	33	black	black	ADJ
ftr-437	1353	34	-	-	PUNCT
ftr-437	1353	35	letter	letter	NOUN
ftr-437	1353	36	technical	technical	ADJ
ftr-437	1353	37	analysis	analysis	NOUN
ftr-437	1353	38	is	be	AUX
ftr-437	1353	39	no	no	ADV
ftr-437	1353	40	longer	long	ADV
ftr-437	1353	41	the	the	DET
ftr-437	1353	42	destination	destination	NOUN
ftr-437	1353	43	but	but	CCONJ
ftr-437	1353	44	merely	merely	ADV
ftr-437	1353	45	the	the	DET
ftr-437	1353	46	path	path	NOUN
ftr-437	1353	47	to	to	ADP
ftr-437	1353	48	the	the	DET
ftr-437	1353	49	ultimate	ultimate	ADJ
ftr-437	1353	50	advisor	advisor	NOUN
ftr-437	1353	51	’s	’s	PART
ftr-437	1353	52	conclusion	conclusion	NOUN
ftr-437	1353	53	.	.	PUNCT
ftr-437	1354	1	and	and	CCONJ
ftr-437	1354	2	a	a	DET
ftr-437	1354	3	gossamer	gossamer	ADJ
ftr-437	1354	4	path	path	NOUN
ftr-437	1354	5	it	it	PRON
ftr-437	1354	6	is	be	AUX
ftr-437	1354	7	.	.	PUNCT
ftr-437	1355	1	public	public	ADJ
ftr-437	1355	2	policy	policy	NOUN
ftr-437	1355	3	now	now	ADV
ftr-437	1355	4	more	more	ADV
ftr-437	1355	5	than	than	ADP
ftr-437	1355	6	ever	ever	ADV
ftr-437	1355	7	demands	demand	NOUN
ftr-437	1355	8	that	that	SCONJ
ftr-437	1355	9	a	a	DET
ftr-437	1355	10	tax	tax	NOUN
ftr-437	1355	11	advisor	advisor	NOUN
ftr-437	1355	12	scrutinize	scrutinize	VERB
ftr-437	1355	13	proposals	proposal	NOUN
ftr-437	1355	14	for	for	ADP
ftr-437	1355	15	curtailing	curtail	VERB
ftr-437	1355	16	or	or	CCONJ
ftr-437	1355	17	even	even	ADV
ftr-437	1355	18	eliminating	eliminate	VERB
ftr-437	1355	19	specific	specific	ADJ
ftr-437	1355	20	tax	tax	NOUN
ftr-437	1355	21	shelter	shelter	NOUN
ftr-437	1355	22	transactions.374	transactions.374	NOUN
ftr-437	1355	23	then	then	ADV
ftr-437	1355	24	the	the	DET
ftr-437	1355	25	advisor	advisor	NOUN
ftr-437	1355	26	must	must	AUX
ftr-437	1355	27	consider	consider	VERB
ftr-437	1355	28	the	the	DET
ftr-437	1355	29	prudential	prudential	ADJ
ftr-437	1355	30	selfinterest	selfinterest	NOUN
ftr-437	1355	31	of	of	ADP
ftr-437	1355	32	the	the	DET
ftr-437	1355	33	corporate	corporate	ADJ
ftr-437	1355	34	client	client	NOUN
ftr-437	1355	35	who	who	PRON
ftr-437	1355	36	seeks	seek	VERB
ftr-437	1355	37	to	to	PART
ftr-437	1355	38	obtain	obtain	VERB
ftr-437	1355	39	improved	improved	ADJ
ftr-437	1355	40	financial	financial	ADJ
ftr-437	1355	41	results	result	NOUN
ftr-437	1355	42	and	and	CCONJ
ftr-437	1355	43	concomitant	concomitant	ADJ
ftr-437	1355	44	tax	tax	NOUN
ftr-437	1355	45	benefits	benefit	NOUN
ftr-437	1355	46	while	while	SCONJ
ftr-437	1355	47	balancing	balance	VERB
ftr-437	1355	48	this	this	PRON
ftr-437	1355	49	against	against	ADP
ftr-437	1355	50	the	the	DET
ftr-437	1355	51	moral	moral	ADJ
ftr-437	1355	52	third	third	ADJ
ftr-437	1355	53	party	party	NOUN
ftr-437	1355	54	interests.375	interests.375	VERB
ftr-437	1355	55	one	one	NUM
ftr-437	1355	56	conclusion	conclusion	NOUN
ftr-437	1355	57	arising	arise	VERB
ftr-437	1355	58	from	from	ADP
ftr-437	1355	59	this	this	DET
ftr-437	1355	60	post	post	ADJ
ftr-437	1355	61	-	-	ADJ
ftr-437	1355	62	enron	enron	PROPN
ftr-437	1355	63	tax	tax	NOUN
ftr-437	1355	64	review	review	NOUN
ftr-437	1355	65	standards	standard	NOUN
ftr-437	1355	66	analysis	analysis	NOUN
ftr-437	1355	67	is	be	AUX
ftr-437	1355	68	that	that	SCONJ
ftr-437	1355	69	emerging	emerge	VERB
ftr-437	1355	70	tax	tax	NOUN
ftr-437	1355	71	policy376	policy376	PROPN
ftr-437	1355	72	and	and	CCONJ
ftr-437	1355	73	ethical	ethical	ADJ
ftr-437	1355	74	considerations377	considerations377	PROPN
ftr-437	1355	75	will	will	AUX
ftr-437	1355	76	play	play	VERB
ftr-437	1355	77	an	an	DET
ftr-437	1355	78	even	even	ADV
ftr-437	1355	79	greater	great	ADJ
ftr-437	1355	80	role	role	NOUN
ftr-437	1355	81	in	in	ADP
ftr-437	1355	82	augmenting	augment	VERB
ftr-437	1355	83	the	the	DET
ftr-437	1355	84	strict	strict	ADJ
ftr-437	1355	85	technical	technical	ADJ
ftr-437	1355	86	analysis	analysis	NOUN
ftr-437	1355	87	of	of	ADP
ftr-437	1355	88	tax	tax	NOUN
ftr-437	1355	89	shelter	shelter	NOUN
ftr-437	1355	90	transactions	transaction	NOUN
ftr-437	1355	91	.	.	PUNCT
ftr-437	1356	1	of	of	ADP
ftr-437	1356	2	course	course	NOUN
ftr-437	1356	3	,	,	PUNCT
ftr-437	1356	4	clients	client	NOUN
ftr-437	1356	5	and	and	CCONJ
ftr-437	1356	6	tax	tax	NOUN
ftr-437	1356	7	advisors	advisor	NOUN
ftr-437	1356	8	will	will	AUX
ftr-437	1356	9	forever	forever	ADV
ftr-437	1356	10	develop	develop	VERB
ftr-437	1356	11	new	new	ADJ
ftr-437	1356	12	and	and	CCONJ
ftr-437	1356	13	creative	creative	ADJ
ftr-437	1356	14	ways	way	NOUN
ftr-437	1356	15	to	to	PART
ftr-437	1356	16	legally	legally	ADV
ftr-437	1356	17	circumvent	circumvent	VERB
ftr-437	1356	18	existing378	existing378	PROPN
ftr-437	1356	19	and	and	CCONJ
ftr-437	1356	20	proposed379	proposed379	PROPN
ftr-437	1356	21	tax	tax	NOUN
ftr-437	1356	22	law	law	NOUN
ftr-437	1356	23	.	.	PUNCT
ftr-437	1357	1	it	it	PRON
ftr-437	1357	2	was	be	AUX
ftr-437	1357	3	,	,	PUNCT
ftr-437	1357	4	after	after	ADV
ftr-437	1357	5	all	all	ADV
ftr-437	1357	6	,	,	PUNCT
ftr-437	1357	7	justice	justice	NOUN
ftr-437	1357	8	learned	learn	VERB
ftr-437	1357	9	hand	hand	NOUN
ftr-437	1357	10	of	of	ADP
ftr-437	1357	11	the	the	DET
ftr-437	1357	12	second	second	ADJ
ftr-437	1357	13	circuit	circuit	NOUN
ftr-437	1357	14	who	who	PRON
ftr-437	1357	15	best	well	ADV
ftr-437	1357	16	expressed	express	VERB
ftr-437	1357	17	the	the	DET
ftr-437	1357	18	tax	tax	NOUN
ftr-437	1357	19	doctrine	doctrine	NOUN
ftr-437	1357	20	that	that	SCONJ
ftr-437	1357	21	there	there	PRON
ftr-437	1357	22	is	be	VERB
ftr-437	1357	23	nothing	nothing	PRON
ftr-437	1357	24	inherently	inherently	ADV
ftr-437	1357	25	illegal	illegal	ADJ
ftr-437	1357	26	or	or	CCONJ
ftr-437	1357	27	immoral	immoral	ADJ
ftr-437	1357	28	in	in	ADP
ftr-437	1357	29	the	the	DET
ftr-437	1357	30	avoidance	avoidance	NOUN
ftr-437	1357	31	of	of	ADP
ftr-437	1357	32	916	916	NUM
ftr-437	1357	33	florida	florida	PROPN
ftr-437	1357	34	tax	tax	NOUN
ftr-437	1357	35	review	review	NOUN
ftr-437	1357	36	[	[	X
ftr-437	1357	37	vol.5:10	vol.5:10	NOUN
ftr-437	1357	38	380	380	NUM
ftr-437	1357	39	.	.	PUNCT
ftr-437	1358	1	see	see	VERB
ftr-437	1358	2	commissioner	commissioner	PROPN
ftr-437	1358	3	v.	v.	PROPN
ftr-437	1358	4	newman	newman	PROPN
ftr-437	1358	5	,	,	PUNCT
ftr-437	1358	6	159	159	NUM
ftr-437	1358	7	f.2d	f.2d	NOUN
ftr-437	1358	8	848	848	NUM
ftr-437	1358	9	,	,	PUNCT
ftr-437	1358	10	851	851	NUM
ftr-437	1358	11	(	(	PUNCT
ftr-437	1358	12	2d	2d	NUM
ftr-437	1358	13	cir	cir	NOUN
ftr-437	1358	14	.	.	PUNCT
ftr-437	1358	15	1947	1947	NUM
ftr-437	1358	16	)	)	PUNCT
ftr-437	1358	17	.	.	PUNCT
ftr-437	1359	1	381	381	NUM
ftr-437	1359	2	.	.	PUNCT
ftr-437	1360	1	in	in	ADP
ftr-437	1360	2	its	its	PRON
ftr-437	1360	3	broadest	broad	ADJ
ftr-437	1360	4	sense	sense	NOUN
ftr-437	1360	5	,	,	PUNCT
ftr-437	1360	6	a	a	DET
ftr-437	1360	7	tax	tax	NOUN
ftr-437	1360	8	shelter	shelter	NOUN
ftr-437	1360	9	is	be	AUX
ftr-437	1360	10	any	any	DET
ftr-437	1360	11	transaction	transaction	NOUN
ftr-437	1360	12	arrangement	arrangement	NOUN
ftr-437	1360	13	which	which	PRON
ftr-437	1360	14	has	have	VERB
ftr-437	1360	15	its	its	PRON
ftr-437	1360	16	primary	primary	ADJ
ftr-437	1360	17	objective	objective	NOUN
ftr-437	1360	18	the	the	DET
ftr-437	1360	19	minimization	minimization	NOUN
ftr-437	1360	20	of	of	ADP
ftr-437	1360	21	federal	federal	ADJ
ftr-437	1360	22	income	income	NOUN
ftr-437	1360	23	tax	tax	NOUN
ftr-437	1360	24	.	.	PUNCT
ftr-437	1361	1	see	see	VERB
ftr-437	1361	2	generally	generally	ADV
ftr-437	1361	3	daniel	daniel	PROPN
ftr-437	1361	4	q.	q.	PROPN
ftr-437	1361	5	posin	posin	PROPN
ftr-437	1361	6	,	,	PUNCT
ftr-437	1361	7	tax	tax	NOUN
ftr-437	1361	8	shelters	shelter	NOUN
ftr-437	1361	9	:	:	PUNCT
ftr-437	1361	10	how	how	SCONJ
ftr-437	1361	11	they	they	PRON
ftr-437	1361	12	work	work	VERB
ftr-437	1361	13	and	and	CCONJ
ftr-437	1361	14	the	the	DET
ftr-437	1361	15	changes	change	NOUN
ftr-437	1361	16	wrought	work	VERB
ftr-437	1361	17	by	by	ADP
ftr-437	1361	18	the	the	DET
ftr-437	1361	19	1976	1976	NUM
ftr-437	1361	20	act	act	NOUN
ftr-437	1361	21	,	,	PUNCT
ftr-437	1361	22	1	1	NUM
ftr-437	1361	23	rev	rev	X
ftr-437	1361	24	.	.	PROPN
ftr-437	1361	25	tax	tax	NOUN
ftr-437	1361	26	.	.	PUNCT
ftr-437	1362	1	indiv	indiv	PROPN
ftr-437	1362	2	.	.	PROPN
ftr-437	1362	3	195	195	NUM
ftr-437	1362	4	(	(	PUNCT
ftr-437	1362	5	1977	1977	NUM
ftr-437	1362	6	)	)	PUNCT
ftr-437	1362	7	.	.	PUNCT
ftr-437	1363	1	382	382	NUM
ftr-437	1363	2	.	.	PUNCT
ftr-437	1364	1	the	the	DET
ftr-437	1364	2	pejorative	pejorative	ADJ
ftr-437	1364	3	connotation	connotation	NOUN
ftr-437	1364	4	is	be	AUX
ftr-437	1364	5	fostered	foster	VERB
ftr-437	1364	6	by	by	ADP
ftr-437	1364	7	“	"	PUNCT
ftr-437	1364	8	abusive	abusive	ADJ
ftr-437	1364	9	”	"	PUNCT
ftr-437	1364	10	tax	tax	NOUN
ftr-437	1364	11	shelters	shelter	NOUN
ftr-437	1364	12	that	that	PRON
ftr-437	1364	13	meet	meet	VERB
ftr-437	1364	14	judicial	judicial	ADJ
ftr-437	1364	15	and	and	CCONJ
ftr-437	1364	16	regulatory	regulatory	ADJ
ftr-437	1364	17	definitions	definition	NOUN
ftr-437	1364	18	.	.	PUNCT
ftr-437	1365	1	see	see	VERB
ftr-437	1365	2	i	i	PRON
ftr-437	1365	3	d.	d.	PROPN
ftr-437	1365	4	see	see	VERB
ftr-437	1365	5	also	also	ADV
ftr-437	1365	6	reg	reg	VERB
ftr-437	1365	7	.	.	PUNCT
ftr-437	1366	1	§	§	PROPN
ftr-437	1366	2	§	§	PROPN
ftr-437	1366	3	301.6111	301.6111	NUM
ftr-437	1366	4	-	-	PUNCT
ftr-437	1366	5	2t(a)(3	2t(a)(3	NUM
ftr-437	1366	6	)	)	PUNCT
ftr-437	1366	7	,	,	PUNCT
ftr-437	1366	8	(	(	PUNCT
ftr-437	1366	9	b)(1	b)(1	NOUN
ftr-437	1366	10	)	)	PUNCT
ftr-437	1366	11	.	.	PUNCT
ftr-437	1367	1	383	383	NUM
ftr-437	1367	2	.	.	PUNCT
ftr-437	1368	1	see	see	VERB
ftr-437	1368	2	,	,	PUNCT
ftr-437	1368	3	e.g.	e.g.	ADV
ftr-437	1368	4	,	,	PUNCT
ftr-437	1368	5	66	66	NUM
ftr-437	1368	6	fed	feed	VERB
ftr-437	1368	7	.	.	PUNCT
ftr-437	1369	1	reg	reg	PROPN
ftr-437	1369	2	.	.	PUNCT
ftr-437	1370	1	3276	3276	NUM
ftr-437	1370	2	,	,	PUNCT
ftr-437	1370	3	3295	3295	NUM
ftr-437	1370	4	(	(	PUNCT
ftr-437	1370	5	proposed	propose	VERB
ftr-437	1370	6	jan	jan	PROPN
ftr-437	1370	7	.	.	PROPN
ftr-437	1370	8	12	12	NUM
ftr-437	1370	9	,	,	PUNCT
ftr-437	1370	10	2001	2001	NUM
ftr-437	1370	11	)	)	PUNCT
ftr-437	1370	12	.	.	PUNCT
ftr-437	1371	1	taxation.380	taxation.380	PROPN
ftr-437	1371	2	and	and	CCONJ
ftr-437	1371	3	,	,	PUNCT
ftr-437	1371	4	in	in	ADP
ftr-437	1371	5	reality	reality	NOUN
ftr-437	1371	6	,	,	PUNCT
ftr-437	1371	7	even	even	ADV
ftr-437	1371	8	the	the	DET
ftr-437	1371	9	term	term	NOUN
ftr-437	1371	10	“	"	PUNCT
ftr-437	1371	11	tax	tax	NOUN
ftr-437	1371	12	shelter	shelter	NOUN
ftr-437	1371	13	”	"	PUNCT
ftr-437	1371	14	is	be	AUX
ftr-437	1371	15	a	a	DET
ftr-437	1371	16	denotative	denotative	ADJ
ftr-437	1371	17	neutral	neutral	NOUN
ftr-437	1371	18	term381	term381	NUM
ftr-437	1371	19	that	that	SCONJ
ftr-437	1371	20	,	,	PUNCT
ftr-437	1371	21	unfortunately	unfortunately	ADV
ftr-437	1371	22	,	,	PUNCT
ftr-437	1371	23	has	have	AUX
ftr-437	1371	24	acquired	acquire	VERB
ftr-437	1371	25	a	a	DET
ftr-437	1371	26	pejorative	pejorative	ADJ
ftr-437	1371	27	connotation.382	connotation.382	NOUN
ftr-437	1371	28	so	so	ADV
ftr-437	1371	29	if	if	SCONJ
ftr-437	1371	30	in	in	ADP
ftr-437	1371	31	the	the	DET
ftr-437	1371	32	post	post	ADJ
ftr-437	1371	33	-	-	PROPN
ftr-437	1371	34	enron	enron	PROPN
ftr-437	1371	35	planning	planning	NOUN
ftr-437	1371	36	world	world	NOUN
ftr-437	1371	37	the	the	DET
ftr-437	1371	38	typical	typical	ADJ
ftr-437	1371	39	tax	tax	NOUN
ftr-437	1371	40	advisor	advisor	NOUN
ftr-437	1371	41	has	have	AUX
ftr-437	1371	42	become	become	VERB
ftr-437	1371	43	more	more	ADV
ftr-437	1371	44	circumspect	circumspect	ADJ
ftr-437	1371	45	and	and	CCONJ
ftr-437	1371	46	exercises	exercise	VERB
ftr-437	1371	47	greater	great	ADJ
ftr-437	1371	48	due	due	ADJ
ftr-437	1371	49	diligence383	diligence383	PROPN
ftr-437	1371	50	in	in	ADP
ftr-437	1371	51	the	the	DET
ftr-437	1371	52	review	review	NOUN
ftr-437	1371	53	of	of	ADP
ftr-437	1371	54	proposed	propose	VERB
ftr-437	1371	55	tax	tax	NOUN
ftr-437	1371	56	shelter	shelter	NOUN
ftr-437	1371	57	transactions	transaction	NOUN
ftr-437	1371	58	,	,	PUNCT
ftr-437	1371	59	can	can	AUX
ftr-437	1371	60	this	this	PRON
ftr-437	1371	61	be	be	AUX
ftr-437	1371	62	an	an	DET
ftr-437	1371	63	entirely	entirely	ADV
ftr-437	1371	64	bad	bad	ADJ
ftr-437	1371	65	outcome	outcome	NOUN
ftr-437	1371	66	?	?	PUNCT
ftr-437	1372	1	perhaps	perhaps	ADV
ftr-437	1372	2	now	now	ADV
ftr-437	1372	3	tax	tax	NOUN
ftr-437	1372	4	lawyers	lawyer	NOUN
ftr-437	1372	5	and	and	CCONJ
ftr-437	1372	6	accountants	accountant	NOUN
ftr-437	1372	7	will	will	AUX
ftr-437	1372	8	consider	consider	VERB
ftr-437	1372	9	anew	anew	ADV
ftr-437	1372	10	how	how	SCONJ
ftr-437	1372	11	much	much	ADV
ftr-437	1372	12	they	they	PRON
ftr-437	1372	13	can	can	AUX
ftr-437	1372	14	lose	lose	VERB
ftr-437	1372	15	and	and	CCONJ
ftr-437	1372	16	how	how	SCONJ
ftr-437	1372	17	much	much	ADV
ftr-437	1372	18	they	they	PRON
ftr-437	1372	19	can	can	AUX
ftr-437	1372	20	win	win	VERB
ftr-437	1372	21	.	.	PUNCT
ftr-437	1373	1	page	page	NOUN
ftr-437	1373	2	1	1	NUM
ftr-437	1373	3	page	page	NOUN
ftr-437	1373	4	2	2	NUM
ftr-437	1373	5	page	page	NOUN
ftr-437	1373	6	3	3	NUM
ftr-437	1373	7	page	page	NOUN
ftr-437	1373	8	4	4	NUM
ftr-437	1373	9	page	page	NOUN
ftr-437	1373	10	5	5	NUM
ftr-437	1373	11	page	page	NOUN
ftr-437	1373	12	6	6	NUM
ftr-437	1373	13	page	page	NOUN
ftr-437	1373	14	7	7	NUM
ftr-437	1373	15	page	page	NOUN
ftr-437	1373	16	8	8	NUM
ftr-437	1373	17	page	page	NOUN
ftr-437	1373	18	9	9	NUM
ftr-437	1373	19	page	page	NOUN
ftr-437	1373	20	10	10	NUM
ftr-437	1373	21	page	page	NOUN
ftr-437	1373	22	11	11	NUM
ftr-437	1373	23	page	page	NOUN
ftr-437	1373	24	12	12	NUM
ftr-437	1373	25	page	page	NOUN
ftr-437	1373	26	13	13	NUM
ftr-437	1373	27	page	page	NOUN
ftr-437	1373	28	14	14	NUM
ftr-437	1373	29	page	page	NOUN
ftr-437	1373	30	15	15	NUM
ftr-437	1373	31	page	page	NOUN
ftr-437	1373	32	16	16	NUM
ftr-437	1373	33	page	page	NOUN
ftr-437	1373	34	17	17	NUM
ftr-437	1373	35	page	page	NOUN
ftr-437	1373	36	18	18	NUM
ftr-437	1373	37	page	page	NOUN
ftr-437	1373	38	19	19	NUM
ftr-437	1373	39	page	page	NOUN
ftr-437	1373	40	20	20	NUM
ftr-437	1373	41	page	page	NOUN
ftr-437	1373	42	21	21	NUM
ftr-437	1373	43	page	page	NOUN
ftr-437	1373	44	22	22	NUM
ftr-437	1373	45	page	page	NOUN
ftr-437	1373	46	23	23	NUM
ftr-437	1373	47	page	page	NOUN
ftr-437	1373	48	24	24	NUM
ftr-437	1373	49	page	page	NOUN
ftr-437	1373	50	25	25	NUM
ftr-437	1373	51	page	page	NOUN
ftr-437	1373	52	26	26	NUM
ftr-437	1373	53	page	page	NOUN
ftr-437	1373	54	27	27	NUM
ftr-437	1373	55	page	page	NOUN
ftr-437	1373	56	28	28	NUM
ftr-437	1373	57	page	page	NOUN
ftr-437	1373	58	29	29	NUM
ftr-437	1373	59	page	page	NOUN
ftr-437	1373	60	30	30	NUM
ftr-437	1373	61	page	page	NOUN
ftr-437	1373	62	31	31	NUM
ftr-437	1373	63	page	page	NOUN
ftr-437	1373	64	32	32	NUM
ftr-437	1373	65	page	page	NOUN
ftr-437	1373	66	33	33	NUM
ftr-437	1373	67	page	page	NOUN
ftr-437	1373	68	34	34	NUM
ftr-437	1373	69	page	page	NOUN
ftr-437	1373	70	35	35	NUM
ftr-437	1373	71	page	page	NOUN
ftr-437	1373	72	36	36	NUM
ftr-437	1373	73	page	page	NOUN
ftr-437	1373	74	37	37	NUM
ftr-437	1373	75	page	page	NOUN
ftr-437	1373	76	38	38	NUM
ftr-437	1373	77	page	page	NOUN
ftr-437	1373	78	39	39	NUM
ftr-437	1373	79	page	page	NOUN
ftr-437	1373	80	40	40	NUM
ftr-437	1373	81	page	page	NOUN
ftr-437	1373	82	41	41	NUM
ftr-437	1373	83	page	page	NOUN
ftr-437	1373	84	42	42	NUM
ftr-437	1373	85	page	page	NOUN
ftr-437	1373	86	43	43	NUM
ftr-437	1373	87	page	page	NOUN
ftr-437	1373	88	44	44	NUM
ftr-437	1373	89	page	page	NOUN
ftr-437	1373	90	45	45	NUM
ftr-437	1373	91	page	page	NOUN
ftr-437	1373	92	46	46	NUM
ftr-437	1373	93	page	page	NOUN
ftr-437	1373	94	47	47	NUM
ftr-437	1373	95	page	page	NOUN
ftr-437	1373	96	48	48	NUM
ftr-437	1373	97	page	page	NOUN
ftr-437	1373	98	49	49	NUM
ftr-437	1373	99	page	page	NOUN
ftr-437	1373	100	50	50	NUM
ftr-437	1373	101	page	page	NOUN
ftr-437	1373	102	51	51	NUM
ftr-437	1373	103	page	page	NOUN
ftr-437	1373	104	52	52	NUM
ftr-437	1373	105	page	page	NOUN
ftr-437	1373	106	53	53	NUM
ftr-437	1373	107	page	page	NOUN
ftr-437	1373	108	54	54	NUM
ftr-437	1373	109	page	page	NOUN
ftr-437	1373	110	55	55	NUM
ftr-437	1373	111	page	page	NOUN
ftr-437	1373	112	56	56	NUM
ftr-437	1373	113	page	page	NOUN
ftr-437	1373	114	57	57	NUM
ftr-437	1373	115	page	page	NOUN
ftr-437	1373	116	58	58	NUM
ftr-437	1373	117	page	page	NOUN
ftr-437	1373	118	59	59	NUM
ftr-437	1373	119	page	page	NOUN
ftr-437	1373	120	60	60	NUM
ftr-437	1373	121	page	page	NOUN
ftr-437	1373	122	61	61	NUM
ftr-437	1373	123	page	page	NOUN
ftr-437	1373	124	62	62	NUM
ftr-437	1373	125	page	page	NOUN
ftr-437	1373	126	63	63	NUM
ftr-437	1373	127	page	page	NOUN
ftr-437	1373	128	64	64	NUM
ftr-437	1373	129	page	page	NOUN
ftr-437	1373	130	65	65	NUM
ftr-437	1373	131	page	page	NOUN
ftr-437	1373	132	66	66	NUM
ftr-437	1373	133	page	page	NOUN
ftr-437	1373	134	67	67	NUM
ftr-437	1373	135	page	page	NOUN
ftr-437	1373	136	68	68	NUM
ftr-437	1373	137	page	page	NOUN
ftr-437	1373	138	69	69	NUM