id	sid	tid	token	lemma	pos
ftr-439	1	1	florida	florida	PROPN
ftr-439	1	2	tax	tax	PROPN
ftr-439	1	3	review	review	NOUN
ftr-439	1	4	volume	volume	NOUN
ftr-439	1	5	4	4	NUM
ftr-439	1	6	1999	1999	NUM
ftr-439	1	7	number	number	NOUN
ftr-439	1	8	2	2	NUM
ftr-439	1	9	international	international	ADJ
ftr-439	1	10	comity	comity	NOUN
ftr-439	1	11	and	and	CCONJ
ftr-439	1	12	the	the	DET
ftr-439	1	13	foreign	foreign	ADJ
ftr-439	1	14	tax	tax	NOUN
ftr-439	1	15	credit	credit	NOUN
ftr-439	1	16	:	:	PUNCT
ftr-439	1	17	crediting	credit	VERB
ftr-439	1	18	nonconforming	nonconforme	VERB
ftr-439	1	19	taxes	taxis	NOUN
ftr-439	1	20	glenn	glenn	PROPN
ftr-439	1	21	e.	e.	PROPN
ftr-439	1	22	coven	coven	PROPN
ftr-439	1	23	*	*	PROPN
ftr-439	1	24	i.	i.	PROPN
ftr-439	1	25	introduction	introduction	NOUN
ftr-439	1	26	.................................	.................................	PUNCT
ftr-439	1	27	84	84	NUM
ftr-439	1	28	ii	ii	NOUN
ftr-439	1	29	.	.	PUNCT
ftr-439	2	1	a	a	DET
ftr-439	2	2	note	note	NOUN
ftr-439	2	3	on	on	ADP
ftr-439	2	4	the	the	DET
ftr-439	2	5	significance	significance	NOUN
ftr-439	2	6	of	of	ADP
ftr-439	2	7	the	the	DET
ftr-439	2	8	question	question	NOUN
ftr-439	2	9	.......	.......	PUNCT
ftr-439	2	10	87	87	NUM
ftr-439	2	11	m.	m.	NOUN
ftr-439	2	12	the	the	DET
ftr-439	2	13	contours	contours	NOUN
ftr-439	2	14	of	of	ADP
ftr-439	2	15	the	the	DET
ftr-439	2	16	foreign	foreign	ADJ
ftr-439	2	17	tax	tax	NOUN
ftr-439	2	18	credit	credit	NOUN
ftr-439	2	19	..........	..........	PUNCT
ftr-439	2	20	89	89	NUM
ftr-439	2	21	iv	iv	NOUN
ftr-439	2	22	.	.	PUNCT
ftr-439	3	1	a	a	DET
ftr-439	3	2	hypothetical	hypothetical	ADJ
ftr-439	3	3	case	case	NOUN
ftr-439	3	4	...........................	...........................	PUNCT
ftr-439	3	5	91	91	NUM
ftr-439	3	6	v.	v.	ADP
ftr-439	3	7	the	the	DET
ftr-439	3	8	nature	nature	NOUN
ftr-439	3	9	of	of	ADP
ftr-439	3	10	an	an	DET
ftr-439	3	11	income	income	NOUN
ftr-439	3	12	tax	tax	NOUN
ftr-439	3	13	:	:	PUNCT
ftr-439	3	14	the	the	DET
ftr-439	3	15	squinting	squint	VERB
ftr-439	3	16	eye	eye	NOUN
ftr-439	3	17	of	of	ADP
ftr-439	3	18	the	the	DET
ftr-439	3	19	beholder	beholder	NOUN
ftr-439	3	20	..........................	..........................	PUNCT
ftr-439	4	1	92	92	NUM
ftr-439	4	2	a.	a.	NOUN
ftr-439	4	3	the	the	DET
ftr-439	4	4	fonnative	fonnative	ADJ
ftr-439	4	5	years	year	NOUN
ftr-439	4	6	........................	........................	PUNCT
ftr-439	5	1	94	94	NUM
ftr-439	5	2	b.	b.	PROPN
ftr-439	5	3	the	the	DET
ftr-439	5	4	united	united	PROPN
ftr-439	5	5	states	states	PROPN
ftr-439	5	6	conception	conception	NOUN
ftr-439	5	7	..................	..................	PUNCT
ftr-439	5	8	96	96	NUM
ftr-439	5	9	c.	c.	NOUN
ftr-439	5	10	oil	oil	NOUN
ftr-439	5	11	royalties	royalty	NOUN
ftr-439	5	12	and	and	CCONJ
ftr-439	5	13	the	the	DET
ftr-439	5	14	reversal	reversal	NOUN
ftr-439	5	15	of	of	ADP
ftr-439	5	16	policy	policy	NOUN
ftr-439	5	17	.........	.........	PUNCT
ftr-439	5	18	100	100	NUM
ftr-439	5	19	d.	d.	NOUN
ftr-439	5	20	evaluating	evaluate	VERB
ftr-439	5	21	the	the	DET
ftr-439	5	22	attack	attack	NOUN
ftr-439	5	23	on	on	ADP
ftr-439	5	24	abuses	abuse	NOUN
ftr-439	5	25	...............	...............	PUNCT
ftr-439	5	26	103	103	NUM
ftr-439	5	27	vi	vi	NOUN
ftr-439	5	28	.	.	PUNCT
ftr-439	6	1	separate	separate	ADJ
ftr-439	6	2	levies	levy	NOUN
ftr-439	6	3	and	and	CCONJ
ftr-439	6	4	predominant	predominant	ADJ
ftr-439	6	5	characters	character	NOUN
ftr-439	6	6	.....	.....	PUNCT
ftr-439	7	1	105	105	NUM
ftr-439	7	2	a.	a.	NOUN
ftr-439	7	3	divisibility	divisibility	NOUN
ftr-439	7	4	..............................	..............................	PUNCT
ftr-439	7	5	107	107	NUM
ftr-439	7	6	b.	b.	PROPN
ftr-439	7	7	confonnity	confonnity	PROPN
ftr-439	7	8	..............................	..............................	PUNCT
ftr-439	7	9	114	114	NUM
ftr-439	7	10	vii	vii	PROPN
ftr-439	7	11	.	.	PUNCT
ftr-439	8	1	"	"	PUNCT
ftr-439	8	2	in	in	ADP
ftr-439	8	3	lieu	lieu	NOUN
ftr-439	8	4	of	of	ADP
ftr-439	8	5	"	"	PUNCT
ftr-439	8	6	taxes	taxis	NOUN
ftr-439	8	7	..............................	..............................	PUNCT
ftr-439	8	8	116	116	NUM
ftr-439	8	9	viii	viii	ADJ
ftr-439	8	10	.	.	PUNCT
ftr-439	9	1	multiple	multiple	ADJ
ftr-439	9	2	,	,	PUNCT
ftr-439	9	3	related	related	ADJ
ftr-439	9	4	taxes	taxis	NOUN
ftr-439	9	5	........................	........................	PUNCT
ftr-439	9	6	123	123	NUM
ftr-439	9	7	ix	ix	ADJ
ftr-439	9	8	.	.	PUNCT
ftr-439	10	1	conclusion	conclusion	NOUN
ftr-439	10	2	..................................	..................................	PUNCT
ftr-439	11	1	127	127	NUM
ftr-439	11	2	*	*	PUNCT
ftr-439	11	3	mills	mills	PROPN
ftr-439	11	4	e.	e.	PROPN
ftr-439	11	5	godwin	godwin	PROPN
ftr-439	11	6	professor	professor	PROPN
ftr-439	11	7	of	of	ADP
ftr-439	11	8	law	law	NOUN
ftr-439	11	9	,	,	PUNCT
ftr-439	11	10	the	the	DET
ftr-439	11	11	college	college	PROPN
ftr-439	11	12	of	of	ADP
ftr-439	11	13	william	william	PROPN
ftr-439	11	14	&	&	CCONJ
ftr-439	11	15	mary	mary	PROPN
ftr-439	11	16	school	school	PROPN
ftr-439	11	17	of	of	ADP
ftr-439	11	18	law	law	NOUN
ftr-439	11	19	.	.	PUNCT
ftr-439	12	1	florida	florida	PROPN
ftr-439	12	2	tax	tax	PROPN
ftr-439	12	3	review	review	PROPN
ftr-439	12	4	i.	i.	NOUN
ftr-439	12	5	introduction	introduction	NOUN
ftr-439	12	6	the	the	DET
ftr-439	12	7	combination	combination	NOUN
ftr-439	12	8	of	of	ADP
ftr-439	12	9	expanding	expand	VERB
ftr-439	12	10	international	international	ADJ
ftr-439	12	11	trade	trade	NOUN
ftr-439	12	12	and	and	CCONJ
ftr-439	12	13	climbing	climb	VERB
ftr-439	12	14	corporate	corporate	ADJ
ftr-439	12	15	income	income	NOUN
ftr-439	12	16	tax	tax	NOUN
ftr-439	12	17	rates	rate	NOUN
ftr-439	12	18	in	in	ADP
ftr-439	12	19	the	the	DET
ftr-439	12	20	early	early	ADJ
ftr-439	12	21	part	part	NOUN
ftr-439	12	22	of	of	ADP
ftr-439	12	23	this	this	DET
ftr-439	12	24	century	century	NOUN
ftr-439	12	25	required	require	VERB
ftr-439	12	26	nations	nation	NOUN
ftr-439	12	27	to	to	PART
ftr-439	12	28	evolve	evolve	VERB
ftr-439	12	29	methods	method	NOUN
ftr-439	12	30	for	for	ADP
ftr-439	12	31	reducing	reduce	VERB
ftr-439	12	32	the	the	DET
ftr-439	12	33	level	level	NOUN
ftr-439	12	34	of	of	ADP
ftr-439	12	35	international	international	ADJ
ftr-439	12	36	double	double	ADJ
ftr-439	12	37	taxation	taxation	NOUN
ftr-439	12	38	.	.	PUNCT
ftr-439	13	1	while	while	SCONJ
ftr-439	13	2	most	most	ADJ
ftr-439	13	3	countries	country	NOUN
ftr-439	13	4	came	come	VERB
ftr-439	13	5	to	to	PART
ftr-439	13	6	rely	rely	VERB
ftr-439	13	7	upon	upon	SCONJ
ftr-439	13	8	a	a	DET
ftr-439	13	9	variety	variety	NOUN
ftr-439	13	10	of	of	ADP
ftr-439	13	11	techniques	technique	NOUN
ftr-439	13	12	,	,	PUNCT
ftr-439	13	13	'	'	PUNCT
ftr-439	13	14	two	two	NUM
ftr-439	13	15	general	general	ADJ
ftr-439	13	16	approaches	approach	NOUN
ftr-439	13	17	emerged	emerge	VERB
ftr-439	13	18	to	to	ADP
ftr-439	13	19	the	the	DET
ftr-439	13	20	taxation	taxation	NOUN
ftr-439	13	21	of	of	ADP
ftr-439	13	22	the	the	DET
ftr-439	13	23	income	income	NOUN
ftr-439	13	24	of	of	ADP
ftr-439	13	25	residents	resident	NOUN
ftr-439	13	26	derived	derive	VERB
ftr-439	13	27	from	from	ADP
ftr-439	13	28	foreign	foreign	ADJ
ftr-439	13	29	economic	economic	ADJ
ftr-439	13	30	activity.2	activity.2	NOUN
ftr-439	13	31	some	some	DET
ftr-439	13	32	countries	country	NOUN
ftr-439	13	33	adopted	adopt	VERB
ftr-439	13	34	a	a	DET
ftr-439	13	35	territorial	territorial	ADJ
ftr-439	13	36	based	base	VERB
ftr-439	13	37	system	system	NOUN
ftr-439	13	38	in	in	ADP
ftr-439	13	39	which	which	PRON
ftr-439	13	40	foreign	foreign	ADJ
ftr-439	13	41	source	source	NOUN
ftr-439	13	42	income	income	NOUN
ftr-439	13	43	is	be	AUX
ftr-439	13	44	normally	normally	ADV
ftr-439	13	45	exempted	exempt	VERB
ftr-439	13	46	from	from	ADP
ftr-439	13	47	domestic	domestic	ADJ
ftr-439	13	48	tax.3	tax.3	NOUN
ftr-439	13	49	that	that	DET
ftr-439	13	50	system	system	NOUN
ftr-439	13	51	generally	generally	ADV
ftr-439	13	52	leaves	leave	VERB
ftr-439	13	53	the	the	DET
ftr-439	13	54	taxation	taxation	NOUN
ftr-439	13	55	of	of	ADP
ftr-439	13	56	foreign	foreign	ADJ
ftr-439	13	57	income	income	NOUN
ftr-439	13	58	to	to	ADP
ftr-439	13	59	the	the	DET
ftr-439	13	60	government	government	NOUN
ftr-439	13	61	within	within	ADP
ftr-439	13	62	whose	whose	DET
ftr-439	13	63	territory	territory	NOUN
ftr-439	13	64	the	the	DET
ftr-439	13	65	activity	activity	NOUN
ftr-439	13	66	occurs	occur	VERB
ftr-439	13	67	and	and	CCONJ
ftr-439	13	68	thus	thus	ADV
ftr-439	13	69	avoids	avoid	VERB
ftr-439	13	70	double	double	ADJ
ftr-439	13	71	taxation	taxation	NOUN
ftr-439	13	72	entirely	entirely	ADV
ftr-439	13	73	.	.	PUNCT
ftr-439	14	1	other	other	ADJ
ftr-439	14	2	countries	country	NOUN
ftr-439	14	3	,	,	PUNCT
ftr-439	14	4	including	include	VERB
ftr-439	14	5	the	the	DET
ftr-439	14	6	united	united	PROPN
ftr-439	14	7	states	states	PROPN
ftr-439	14	8	,	,	PUNCT
ftr-439	14	9	chose	choose	VERB
ftr-439	14	10	to	to	PART
ftr-439	14	11	impose	impose	VERB
ftr-439	14	12	their	their	PRON
ftr-439	14	13	tax	tax	NOUN
ftr-439	14	14	on	on	ADP
ftr-439	14	15	the	the	DET
ftr-439	14	16	world	world	NOUN
ftr-439	14	17	-	-	PUNCT
ftr-439	14	18	wide	wide	ADJ
ftr-439	14	19	income	income	NOUN
ftr-439	14	20	of	of	ADP
ftr-439	14	21	their	their	PRON
ftr-439	14	22	individual	individual	ADJ
ftr-439	14	23	citizens	citizen	NOUN
ftr-439	14	24	and	and	CCONJ
ftr-439	14	25	residents	resident	NOUN
ftr-439	14	26	and	and	CCONJ
ftr-439	14	27	domestic	domestic	ADJ
ftr-439	14	28	corporations.4	corporations.4	NOUN
ftr-439	14	29	that	that	DET
ftr-439	14	30	approach	approach	NOUN
ftr-439	14	31	necessitated	necessitate	VERB
ftr-439	14	32	the	the	DET
ftr-439	14	33	development	development	NOUN
ftr-439	14	34	of	of	ADP
ftr-439	14	35	specific	specific	ADJ
ftr-439	14	36	mechanisms	mechanism	NOUN
ftr-439	14	37	to	to	PART
ftr-439	14	38	reduce	reduce	VERB
ftr-439	14	39	double	double	ADJ
ftr-439	14	40	taxation	taxation	NOUN
ftr-439	14	41	when	when	SCONJ
ftr-439	14	42	the	the	DET
ftr-439	14	43	country	country	NOUN
ftr-439	14	44	within	within	ADP
ftr-439	14	45	whose	whose	DET
ftr-439	14	46	borders	border	NOUN
ftr-439	14	47	the	the	DET
ftr-439	14	48	income	income	NOUN
ftr-439	14	49	had	have	AUX
ftr-439	14	50	been	be	AUX
ftr-439	14	51	derived	derive	VERB
ftr-439	14	52	also	also	ADV
ftr-439	14	53	imposed	impose	VERB
ftr-439	14	54	a	a	DET
ftr-439	14	55	tax	tax	NOUN
ftr-439	14	56	on	on	ADP
ftr-439	14	57	that	that	PRON
ftr-439	14	58	income.5	income.5	VERB
ftr-439	14	59	the	the	DET
ftr-439	14	60	prevailing	prevail	VERB
ftr-439	14	61	solution	solution	NOUN
ftr-439	14	62	to	to	ADP
ftr-439	14	63	this	this	DET
ftr-439	14	64	source	source	NOUN
ftr-439	14	65	of	of	ADP
ftr-439	14	66	double	double	ADJ
ftr-439	14	67	taxation	taxation	NOUN
ftr-439	14	68	is	be	AUX
ftr-439	14	69	for	for	SCONJ
ftr-439	14	70	the	the	DET
ftr-439	14	71	residence	residence	NOUN
ftr-439	14	72	country	country	NOUN
ftr-439	14	73	to	to	PART
ftr-439	14	74	allow	allow	VERB
ftr-439	14	75	its	its	PRON
ftr-439	14	76	taxpayers	taxpayer	NOUN
ftr-439	14	77	to	to	PART
ftr-439	14	78	credit	credit	NOUN
ftr-439	14	79	taxes	taxis	NOUN
ftr-439	14	80	paid	pay	VERB
ftr-439	14	81	to	to	ADP
ftr-439	14	82	foreign	foreign	ADJ
ftr-439	14	83	jurisdictions	jurisdiction	NOUN
ftr-439	14	84	against	against	ADP
ftr-439	14	85	their	their	PRON
ftr-439	14	86	domestic	domestic	ADJ
ftr-439	14	87	income	income	NOUN
ftr-439	14	88	tax	tax	NOUN
ftr-439	14	89	liability	liability	NOUN
ftr-439	14	90	.	.	PUNCT
ftr-439	15	1	the	the	DET
ftr-439	15	2	extent	extent	NOUN
ftr-439	15	3	to	to	PART
ftr-439	15	4	which	which	PRON
ftr-439	15	5	such	such	DET
ftr-439	15	6	a	a	DET
ftr-439	15	7	foreign	foreign	ADJ
ftr-439	15	8	tax	tax	NOUN
ftr-439	15	9	credit	credit	NOUN
ftr-439	15	10	effectively	effectively	ADV
ftr-439	15	11	relieves	relieve	VERB
ftr-439	15	12	double	double	ADJ
ftr-439	15	13	taxation	taxation	NOUN
ftr-439	15	14	,	,	PUNCT
ftr-439	15	15	however	however	ADV
ftr-439	15	16	,	,	PUNCT
ftr-439	15	17	depends	depend	VERB
ftr-439	15	18	in	in	ADP
ftr-439	15	19	part	part	NOUN
ftr-439	15	20	upon	upon	SCONJ
ftr-439	15	21	the	the	DET
ftr-439	15	22	adequacy	adequacy	NOUN
ftr-439	15	23	of	of	ADP
ftr-439	15	24	the	the	DET
ftr-439	15	25	description	description	NOUN
ftr-439	15	26	of	of	ADP
ftr-439	15	27	the	the	DET
ftr-439	15	28	foreign	foreign	ADJ
ftr-439	15	29	taxes	taxis	NOUN
ftr-439	15	30	that	that	PRON
ftr-439	15	31	may	may	AUX
ftr-439	15	32	be	be	AUX
ftr-439	15	33	credited	credit	VERB
ftr-439	15	34	against	against	ADP
ftr-439	15	35	the	the	DET
ftr-439	15	36	domestic	domestic	ADJ
ftr-439	15	37	tax	tax	NOUN
ftr-439	15	38	liability	liability	NOUN
ftr-439	15	39	.	.	PUNCT
ftr-439	16	1	if	if	SCONJ
ftr-439	16	2	the	the	DET
ftr-439	16	3	description	description	NOUN
ftr-439	16	4	is	be	AUX
ftr-439	16	5	overinclusive	overinclusive	ADJ
ftr-439	16	6	,	,	PUNCT
ftr-439	16	7	allowing	allow	VERB
ftr-439	16	8	too	too	ADV
ftr-439	16	9	broad	broad	ADJ
ftr-439	16	10	a	a	DET
ftr-439	16	11	range	range	NOUN
ftr-439	16	12	of	of	ADP
ftr-439	16	13	foreign	foreign	ADJ
ftr-439	16	14	taxes	taxis	NOUN
ftr-439	16	15	to	to	PART
ftr-439	16	16	be	be	AUX
ftr-439	16	17	credited	credit	VERB
ftr-439	16	18	,	,	PUNCT
ftr-439	16	19	the	the	DET
ftr-439	16	20	foreign	foreign	ADJ
ftr-439	16	21	income	income	NOUN
ftr-439	16	22	will	will	AUX
ftr-439	16	23	be	be	AUX
ftr-439	16	24	taxed	tax	VERB
ftr-439	16	25	too	too	ADV
ftr-439	16	26	lightly	lightly	ADV
ftr-439	16	27	.	.	PUNCT
ftr-439	17	1	conversely	conversely	ADV
ftr-439	17	2	,	,	PUNCT
ftr-439	17	3	if	if	SCONJ
ftr-439	17	4	the	the	DET
ftr-439	17	5	description	description	NOUN
ftr-439	17	6	is	be	AUX
ftr-439	17	7	under	under	ADP
ftr-439	17	8	-	-	PUNCT
ftr-439	17	9	inclusive	inclusive	ADJ
ftr-439	17	10	,	,	PUNCT
ftr-439	17	11	double	double	ADJ
ftr-439	17	12	taxation	taxation	NOUN
ftr-439	17	13	will	will	AUX
ftr-439	17	14	not	not	PART
ftr-439	17	15	be	be	AUX
ftr-439	17	16	fully	fully	ADV
ftr-439	17	17	relieved	relieve	VERB
ftr-439	17	18	and	and	CCONJ
ftr-439	17	19	the	the	DET
ftr-439	17	20	foreign	foreign	ADJ
ftr-439	17	21	source	source	NOUN
ftr-439	17	22	income	income	NOUN
ftr-439	17	23	will	will	AUX
ftr-439	17	24	be	be	AUX
ftr-439	17	25	taxed	tax	VERB
ftr-439	17	26	more	more	ADV
ftr-439	17	27	heavily	heavily	ADV
ftr-439	17	28	than	than	ADP
ftr-439	17	29	domestic	domestic	ADJ
ftr-439	17	30	income	income	NOUN
ftr-439	17	31	.	.	PUNCT
ftr-439	18	1	the	the	DET
ftr-439	18	2	united	united	PROPN
ftr-439	18	3	states	states	PROPN
ftr-439	18	4	foreign	foreign	ADJ
ftr-439	18	5	tax	tax	NOUN
ftr-439	18	6	credit	credit	NOUN
ftr-439	18	7	is	be	AUX
ftr-439	18	8	both	both	PRON
ftr-439	18	9	overand	overand	VERB
ftr-439	18	10	under	under	NOUN
ftr-439	18	11	-	-	PUNCT
ftr-439	18	12	inclusive	inclusive	NOUN
ftr-439	18	13	and	and	CCONJ
ftr-439	18	14	thus	thus	ADV
ftr-439	18	15	incorrectly	incorrectly	ADV
ftr-439	18	16	taxes	tax	VERB
ftr-439	18	17	foreign	foreign	ADJ
ftr-439	18	18	source	source	NOUN
ftr-439	18	19	income	income	NOUN
ftr-439	18	20	in	in	ADP
ftr-439	18	21	a	a	DET
ftr-439	18	22	wide	wide	ADJ
ftr-439	18	23	range	range	NOUN
ftr-439	18	24	of	of	ADP
ftr-439	18	25	circumstances	circumstance	NOUN
ftr-439	18	26	.	.	PUNCT
ftr-439	19	1	the	the	DET
ftr-439	19	2	most	most	ADV
ftr-439	19	3	serious	serious	ADJ
ftr-439	19	4	deficiency	deficiency	NOUN
ftr-439	19	5	in	in	ADP
ftr-439	19	6	the	the	DET
ftr-439	19	7	existing	exist	VERB
ftr-439	19	8	credit	credit	NOUN
ftr-439	19	9	,	,	PUNCT
ftr-439	19	10	however	however	ADV
ftr-439	19	11	,	,	PUNCT
ftr-439	19	12	1	1	X
ftr-439	19	13	.	.	PUNCT
ftr-439	20	1	the	the	DET
ftr-439	20	2	bilateral	bilateral	ADJ
ftr-439	20	3	income	income	NOUN
ftr-439	20	4	tax	tax	NOUN
ftr-439	20	5	treaty	treaty	NOUN
ftr-439	20	6	,	,	PUNCT
ftr-439	20	7	the	the	DET
ftr-439	20	8	function	function	NOUN
ftr-439	20	9	of	of	ADP
ftr-439	20	10	which	which	PRON
ftr-439	20	11	is	be	AUX
ftr-439	20	12	to	to	PART
ftr-439	20	13	reduce	reduce	VERB
ftr-439	20	14	the	the	DET
ftr-439	20	15	level	level	NOUN
ftr-439	20	16	of	of	ADP
ftr-439	20	17	taxation	taxation	NOUN
ftr-439	20	18	by	by	ADP
ftr-439	20	19	the	the	DET
ftr-439	20	20	source	source	NOUN
ftr-439	20	21	country	country	NOUN
ftr-439	20	22	,	,	PUNCT
ftr-439	20	23	is	be	AUX
ftr-439	20	24	one	one	NUM
ftr-439	20	25	common	common	ADJ
ftr-439	20	26	example	example	NOUN
ftr-439	20	27	.	.	PUNCT
ftr-439	21	1	sometimes	sometimes	ADV
ftr-439	21	2	source	source	NOUN
ftr-439	21	3	countries	country	NOUN
ftr-439	21	4	unilaterally	unilaterally	ADV
ftr-439	21	5	exempt	exempt	ADJ
ftr-439	21	6	items	item	NOUN
ftr-439	21	7	of	of	ADP
ftr-439	21	8	income	income	NOUN
ftr-439	21	9	from	from	ADP
ftr-439	21	10	tax	tax	NOUN
ftr-439	21	11	,	,	PUNCT
ftr-439	21	12	see	see	VERB
ftr-439	21	13	,	,	PUNCT
ftr-439	21	14	e.g.	e.g.	ADV
ftr-439	21	15	,	,	PUNCT
ftr-439	21	16	irc	irc	PROPN
ftr-439	21	17	§	§	PROPN
ftr-439	21	18	871	871	NUM
ftr-439	21	19	(	(	PUNCT
ftr-439	21	20	h	h	NOUN
ftr-439	21	21	)	)	PUNCT
ftr-439	21	22	(	(	PUNCT
ftr-439	21	23	interest	interest	NOUN
ftr-439	21	24	)	)	PUNCT
ftr-439	21	25	,	,	PUNCT
ftr-439	21	26	or	or	CCONJ
ftr-439	21	27	a	a	DET
ftr-439	21	28	residence	residence	NOUN
ftr-439	21	29	country	country	NOUN
ftr-439	21	30	that	that	PRON
ftr-439	21	31	nominally	nominally	ADV
ftr-439	21	32	taxes	tax	VERB
ftr-439	21	33	world	world	NOUN
ftr-439	21	34	-	-	PUNCT
ftr-439	21	35	wide	wide	ADJ
ftr-439	21	36	income	income	NOUN
ftr-439	21	37	may	may	AUX
ftr-439	21	38	in	in	ADP
ftr-439	21	39	fact	fact	NOUN
ftr-439	21	40	exempt	exempt	VERB
ftr-439	21	41	some	some	DET
ftr-439	21	42	foreign	foreign	ADJ
ftr-439	21	43	source	source	NOUN
ftr-439	21	44	income	income	NOUN
ftr-439	21	45	from	from	ADP
ftr-439	21	46	tax	tax	NOUN
ftr-439	21	47	,	,	PUNCT
ftr-439	21	48	see	see	VERB
ftr-439	21	49	,	,	PUNCT
ftr-439	21	50	e.g.	e.g.	ADV
ftr-439	21	51	,	,	PUNCT
ftr-439	21	52	irc	irc	PROPN
ftr-439	21	53	§	§	PROPN
ftr-439	21	54	911	911	NUM
ftr-439	21	55	.	.	NOUN
ftr-439	22	1	2	2	X
ftr-439	22	2	.	.	X
ftr-439	22	3	see	see	VERB
ftr-439	22	4	adrian	adrian	PROPN
ftr-439	22	5	ogley	ogley	PROPN
ftr-439	22	6	,	,	PUNCT
ftr-439	22	7	principles	principle	NOUN
ftr-439	22	8	of	of	ADP
ftr-439	22	9	international	international	ADJ
ftr-439	22	10	tax	tax	NOUN
ftr-439	22	11	:	:	PUNCT
ftr-439	22	12	a	a	DET
ftr-439	22	13	multinational	multinational	ADJ
ftr-439	22	14	perspective	perspective	NOUN
ftr-439	22	15	22	22	NUM
ftr-439	22	16	-	-	SYM
ftr-439	22	17	25	25	NUM
ftr-439	22	18	(	(	PUNCT
ftr-439	22	19	1993	1993	NUM
ftr-439	22	20	)	)	PUNCT
ftr-439	22	21	.	.	PUNCT
ftr-439	23	1	3	3	X
ftr-439	23	2	.	.	X
ftr-439	23	3	france	france	PROPN
ftr-439	23	4	,	,	PUNCT
ftr-439	23	5	the	the	DET
ftr-439	23	6	netherlands	netherlands	PROPN
ftr-439	23	7	and	and	CCONJ
ftr-439	23	8	some	some	DET
ftr-439	23	9	latin	latin	ADJ
ftr-439	23	10	american	american	ADJ
ftr-439	23	11	countries	country	NOUN
ftr-439	23	12	are	be	AUX
ftr-439	23	13	notable	notable	ADJ
ftr-439	23	14	among	among	ADP
ftr-439	23	15	these	these	PRON
ftr-439	23	16	.	.	PUNCT
ftr-439	24	1	some	some	DET
ftr-439	24	2	countries	country	NOUN
ftr-439	24	3	,	,	PUNCT
ftr-439	24	4	germany	germany	PROPN
ftr-439	24	5	in	in	ADP
ftr-439	24	6	particular	particular	ADJ
ftr-439	24	7	,	,	PUNCT
ftr-439	24	8	exempt	exempt	ADJ
ftr-439	24	9	foreign	foreign	ADJ
ftr-439	24	10	source	source	NOUN
ftr-439	24	11	income	income	NOUN
ftr-439	24	12	by	by	ADP
ftr-439	24	13	treaty	treaty	NOUN
ftr-439	24	14	.	.	PUNCT
ftr-439	25	1	4	4	X
ftr-439	25	2	.	.	X
ftr-439	25	3	see	see	VERB
ftr-439	25	4	michael	michael	PROPN
ftr-439	25	5	j.	j.	PROPN
ftr-439	25	6	mcintyre	mcintyre	PROPN
ftr-439	25	7	,	,	PUNCT
ftr-439	25	8	the	the	DET
ftr-439	25	9	international	international	ADJ
ftr-439	25	10	income	income	NOUN
ftr-439	25	11	tax	tax	NOUN
ftr-439	25	12	rules	rule	NOUN
ftr-439	25	13	of	of	ADP
ftr-439	25	14	the	the	DET
ftr-439	25	15	united	united	PROPN
ftr-439	25	16	states	states	PROPN
ftr-439	25	17	§	§	PROPN
ftr-439	25	18	4	4	X
ftr-439	25	19	/	/	SYM
ftr-439	25	20	al	al	PROPN
ftr-439	25	21	(	(	PUNCT
ftr-439	25	22	1989	1989	NUM
ftr-439	25	23	)	)	PUNCT
ftr-439	25	24	.	.	PUNCT
ftr-439	26	1	5	5	X
ftr-439	26	2	.	.	X
ftr-439	26	3	for	for	ADP
ftr-439	26	4	the	the	DET
ftr-439	26	5	history	history	NOUN
ftr-439	26	6	of	of	ADP
ftr-439	26	7	u.s	u.s	PROPN
ftr-439	26	8	.	.	PROPN
ftr-439	26	9	policy	policy	NOUN
ftr-439	26	10	in	in	ADP
ftr-439	26	11	this	this	DET
ftr-439	26	12	regard	regard	NOUN
ftr-439	26	13	,	,	PUNCT
ftr-439	26	14	see	see	VERB
ftr-439	26	15	generally	generally	ADV
ftr-439	26	16	michael	michael	PROPN
ftr-439	26	17	j.	j.	PROPN
ftr-439	26	18	graetz	graetz	PROPN
ftr-439	26	19	&	&	CCONJ
ftr-439	26	20	michael	michael	PROPN
ftr-439	26	21	m.	m.	PROPN
ftr-439	26	22	o'hear	o'hear	PROPN
ftr-439	26	23	,	,	PUNCT
ftr-439	26	24	the	the	DET
ftr-439	26	25	"	"	PUNCT
ftr-439	26	26	original	original	ADJ
ftr-439	26	27	intent	intent	NOUN
ftr-439	26	28	"	"	PUNCT
ftr-439	26	29	of	of	ADP
ftr-439	26	30	u.s	u.s	PROPN
ftr-439	26	31	.	.	PROPN
ftr-439	26	32	international	international	PROPN
ftr-439	26	33	taxation	taxation	NOUN
ftr-439	26	34	,	,	PUNCT
ftr-439	26	35	46	46	NUM
ftr-439	26	36	duke	duke	PROPN
ftr-439	26	37	l.j	l.j	PROPN
ftr-439	26	38	.	.	PROPN
ftr-439	26	39	1021	1021	NUM
ftr-439	26	40	(	(	PUNCT
ftr-439	26	41	1997	1997	NUM
ftr-439	26	42	)	)	PUNCT
ftr-439	26	43	.	.	PUNCT
ftr-439	27	1	[	[	X
ftr-439	27	2	vol	vol	NOUN
ftr-439	27	3	.	.	PUNCT
ftr-439	27	4	4:2	4:2	NUM
ftr-439	27	5	international	international	ADJ
ftr-439	27	6	comity	comity	NOUN
ftr-439	27	7	and	and	CCONJ
ftr-439	27	8	the	the	DET
ftr-439	27	9	foreign	foreign	ADJ
ftr-439	27	10	tax	tax	NOUN
ftr-439	27	11	credit	credit	NOUN
ftr-439	27	12	is	be	AUX
ftr-439	27	13	the	the	DET
ftr-439	27	14	failure	failure	NOUN
ftr-439	27	15	to	to	PART
ftr-439	27	16	allow	allow	VERB
ftr-439	27	17	the	the	DET
ftr-439	27	18	crediting	crediting	NOUN
ftr-439	27	19	of	of	ADP
ftr-439	27	20	taxes	taxis	NOUN
ftr-439	27	21	collected	collect	VERB
ftr-439	27	22	by	by	ADP
ftr-439	27	23	foreign	foreign	ADJ
ftr-439	27	24	governments	government	NOUN
ftr-439	27	25	pursuant	pursuant	ADJ
ftr-439	27	26	to	to	ADP
ftr-439	27	27	provisions	provision	NOUN
ftr-439	27	28	that	that	PRON
ftr-439	27	29	might	might	AUX
ftr-439	27	30	fairly	fairly	ADV
ftr-439	27	31	be	be	AUX
ftr-439	27	32	described	describe	VERB
ftr-439	27	33	as	as	ADP
ftr-439	27	34	integral	integral	ADJ
ftr-439	27	35	to	to	ADP
ftr-439	27	36	a	a	DET
ftr-439	27	37	general	general	ADJ
ftr-439	27	38	income	income	NOUN
ftr-439	27	39	tax	tax	NOUN
ftr-439	27	40	but	but	CCONJ
ftr-439	27	41	which	which	PRON
ftr-439	27	42	do	do	AUX
ftr-439	27	43	not	not	PART
ftr-439	27	44	conform	conform	VERB
ftr-439	27	45	to	to	ADP
ftr-439	27	46	a	a	DET
ftr-439	27	47	conception	conception	NOUN
ftr-439	27	48	of	of	ADP
ftr-439	27	49	income	income	NOUN
ftr-439	27	50	taxation	taxation	NOUN
ftr-439	27	51	as	as	SCONJ
ftr-439	27	52	developed	develop	VERB
ftr-439	27	53	by	by	ADP
ftr-439	27	54	the	the	DET
ftr-439	27	55	united	united	PROPN
ftr-439	27	56	states	states	PROPN
ftr-439	27	57	.	.	PUNCT
ftr-439	28	1	that	that	PRON
ftr-439	28	2	flaw	flaw	VERB
ftr-439	28	3	in	in	ADP
ftr-439	28	4	the	the	DET
ftr-439	28	5	international	international	ADJ
ftr-439	28	6	income	income	NOUN
ftr-439	28	7	tax	tax	NOUN
ftr-439	28	8	rules	rule	NOUN
ftr-439	28	9	of	of	ADP
ftr-439	28	10	the	the	DET
ftr-439	28	11	united	united	PROPN
ftr-439	28	12	states	states	PROPN
ftr-439	28	13	is	be	AUX
ftr-439	28	14	harmful	harmful	ADJ
ftr-439	28	15	to	to	ADP
ftr-439	28	16	both	both	CCONJ
ftr-439	28	17	united	united	PROPN
ftr-439	28	18	states	states	PROPN
ftr-439	28	19	based	base	VERB
ftr-439	28	20	multinational	multinational	ADJ
ftr-439	28	21	business	business	NOUN
ftr-439	28	22	and	and	CCONJ
ftr-439	28	23	to	to	ADP
ftr-439	28	24	foreign	foreign	ADJ
ftr-439	28	25	governments	government	NOUN
ftr-439	28	26	seeking	seek	VERB
ftr-439	28	27	to	to	PART
ftr-439	28	28	fashion	fashion	VERB
ftr-439	28	29	innovative	innovative	ADJ
ftr-439	28	30	but	but	CCONJ
ftr-439	28	31	nonconforming	nonconforme	VERB
ftr-439	28	32	taxing	tax	VERB
ftr-439	28	33	statutes	statute	NOUN
ftr-439	28	34	.	.	PUNCT
ftr-439	29	1	the	the	DET
ftr-439	29	2	need	need	NOUN
ftr-439	29	3	to	to	PART
ftr-439	29	4	clarify	clarify	VERB
ftr-439	29	5	and	and	CCONJ
ftr-439	29	6	revise	revise	VERB
ftr-439	29	7	the	the	DET
ftr-439	29	8	scope	scope	NOUN
ftr-439	29	9	of	of	ADP
ftr-439	29	10	the	the	DET
ftr-439	29	11	credit	credit	NOUN
ftr-439	29	12	is	be	AUX
ftr-439	29	13	long	long	ADJ
ftr-439	29	14	overdue.6	overdue.6	PROPN
ftr-439	29	15	a	a	DET
ftr-439	29	16	definitive	definitive	ADJ
ftr-439	29	17	description	description	NOUN
ftr-439	29	18	of	of	ADP
ftr-439	29	19	the	the	DET
ftr-439	29	20	foreign	foreign	ADJ
ftr-439	29	21	taxes	taxis	NOUN
ftr-439	29	22	that	that	PRON
ftr-439	29	23	ought	ought	AUX
ftr-439	29	24	to	to	PART
ftr-439	29	25	be	be	AUX
ftr-439	29	26	eligible	eligible	ADJ
ftr-439	29	27	for	for	ADP
ftr-439	29	28	the	the	DET
ftr-439	29	29	foreign	foreign	ADJ
ftr-439	29	30	tax	tax	NOUN
ftr-439	29	31	credit	credit	NOUN
ftr-439	29	32	has	have	AUX
ftr-439	29	33	proven	prove	VERB
ftr-439	29	34	to	to	PART
ftr-439	29	35	be	be	AUX
ftr-439	29	36	surprisingly	surprisingly	ADV
ftr-439	29	37	elusive	elusive	ADJ
ftr-439	29	38	.	.	PUNCT
ftr-439	30	1	during	during	ADP
ftr-439	30	2	the	the	DET
ftr-439	30	3	first	first	ADJ
ftr-439	30	4	third	third	NOUN
ftr-439	30	5	of	of	ADP
ftr-439	30	6	a	a	DET
ftr-439	30	7	century	century	NOUN
ftr-439	30	8	following	follow	VERB
ftr-439	30	9	the	the	DET
ftr-439	30	10	adoption	adoption	NOUN
ftr-439	30	11	of	of	ADP
ftr-439	30	12	the	the	DET
ftr-439	30	13	credit	credit	NOUN
ftr-439	30	14	in	in	ADP
ftr-439	30	15	1918	1918	NUM
ftr-439	30	16	,	,	PUNCT
ftr-439	30	17	congress	congress	PROPN
ftr-439	30	18	twice	twice	ADV
ftr-439	30	19	sought	seek	VERB
ftr-439	30	20	to	to	PART
ftr-439	30	21	fine	fine	ADJ
ftr-439	30	22	tune	tune	NOUN
ftr-439	30	23	its	its	PRON
ftr-439	30	24	coverage	coverage	NOUN
ftr-439	30	25	but	but	CCONJ
ftr-439	30	26	neither	neither	DET
ftr-439	30	27	effort	effort	NOUN
ftr-439	30	28	was	be	AUX
ftr-439	30	29	particularly	particularly	ADV
ftr-439	30	30	successful.7	successful.7	ADV
ftr-439	30	31	following	follow	VERB
ftr-439	30	32	the	the	DET
ftr-439	30	33	collapse	collapse	NOUN
ftr-439	30	34	of	of	ADP
ftr-439	30	35	the	the	DET
ftr-439	30	36	second	second	ADJ
ftr-439	30	37	attempt	attempt	NOUN
ftr-439	30	38	,	,	PUNCT
ftr-439	30	39	the	the	DET
ftr-439	30	40	undertaking	undertaking	NOUN
ftr-439	30	41	was	be	AUX
ftr-439	30	42	abandoned	abandon	VERB
ftr-439	30	43	-	-	PUNCT
ftr-439	30	44	more	more	ADJ
ftr-439	30	45	for	for	ADP
ftr-439	30	46	lack	lack	NOUN
ftr-439	30	47	of	of	ADP
ftr-439	30	48	a	a	DET
ftr-439	30	49	solution	solution	NOUN
ftr-439	30	50	than	than	ADP
ftr-439	30	51	satisfaction	satisfaction	NOUN
ftr-439	30	52	with	with	ADP
ftr-439	30	53	existing	exist	VERB
ftr-439	30	54	law	law	NOUN
ftr-439	30	55	.	.	PUNCT
ftr-439	31	1	in	in	ADP
ftr-439	31	2	her	her	PRON
ftr-439	31	3	highly	highly	ADV
ftr-439	31	4	respected	respected	ADJ
ftr-439	31	5	study	study	NOUN
ftr-439	31	6	of	of	ADP
ftr-439	31	7	the	the	DET
ftr-439	31	8	credit	credit	NOUN
ftr-439	31	9	,	,	PUNCT
ftr-439	31	10	elisabeth	elisabeth	PROPN
ftr-439	31	11	owens	owens	PROPN
ftr-439	31	12	concluded	conclude	VERB
ftr-439	31	13	that	that	SCONJ
ftr-439	31	14	"	"	PUNCT
ftr-439	31	15	the	the	DET
ftr-439	31	16	chief	chief	ADJ
ftr-439	31	17	determinative	determinative	ADJ
ftr-439	31	18	factor	factor	NOUN
ftr-439	31	19	in	in	ADP
ftr-439	31	20	deciding	decide	VERB
ftr-439	31	21	whether	whether	SCONJ
ftr-439	31	22	a	a	DET
ftr-439	31	23	tax	tax	NOUN
ftr-439	31	24	qualifies	qualifie	NOUN
ftr-439	31	25	for	for	ADP
ftr-439	31	26	the	the	DET
ftr-439	31	27	credit	credit	NOUN
ftr-439	31	28	should	should	AUX
ftr-439	31	29	be	be	AUX
ftr-439	31	30	whether	whether	SCONJ
ftr-439	31	31	or	or	CCONJ
ftr-439	31	32	not	not	PART
ftr-439	31	33	the	the	DET
ftr-439	31	34	tax	tax	NOUN
ftr-439	31	35	is	be	AUX
ftr-439	31	36	shifted	shift	VERB
ftr-439	31	37	or	or	CCONJ
ftr-439	31	38	passed	pass	VERB
ftr-439	31	39	on	on	ADP
ftr-439	31	40	by	by	ADP
ftr-439	31	41	the	the	DET
ftr-439	31	42	person	person	NOUN
ftr-439	31	43	paying	pay	VERB
ftr-439	31	44	the	the	DET
ftr-439	31	45	tax"9	tax"9	PROPN
ftr-439	31	46	but	but	CCONJ
ftr-439	31	47	she	she	PRON
ftr-439	31	48	was	be	AUX
ftr-439	31	49	forced	force	VERB
ftr-439	31	50	to	to	PART
ftr-439	31	51	admit	admit	VERB
ftr-439	31	52	that	that	SCONJ
ftr-439	31	53	the	the	DET
ftr-439	31	54	practical	practical	ADJ
ftr-439	31	55	application	application	NOUN
ftr-439	31	56	of	of	ADP
ftr-439	31	57	that	that	DET
ftr-439	31	58	test	test	NOUN
ftr-439	31	59	would	would	AUX
ftr-439	31	60	be	be	AUX
ftr-439	31	61	difficult	difficult	ADJ
ftr-439	31	62	,	,	PUNCT
ftr-439	31	63	at	at	ADP
ftr-439	31	64	best	good	ADJ
ftr-439	31	65	.	.	PUNCT
ftr-439	32	1	professor	professor	NOUN
ftr-439	32	2	owens	owens	PROPN
ftr-439	32	3	argued	argue	VERB
ftr-439	32	4	,	,	PUNCT
ftr-439	32	5	however	however	ADV
ftr-439	32	6	,	,	PUNCT
ftr-439	32	7	that	that	SCONJ
ftr-439	32	8	her	her	PRON
ftr-439	32	9	shifting	shift	VERB
ftr-439	32	10	test	test	NOUN
ftr-439	32	11	required	require	VERB
ftr-439	32	12	that	that	SCONJ
ftr-439	32	13	a	a	DET
ftr-439	32	14	relatively	relatively	ADV
ftr-439	32	15	narrow	narrow	ADJ
ftr-439	32	16	scope	scope	NOUN
ftr-439	32	17	be	be	AUX
ftr-439	32	18	extended	extend	VERB
ftr-439	32	19	to	to	ADP
ftr-439	32	20	the	the	DET
ftr-439	32	21	credit	credit	NOUN
ftr-439	32	22	,	,	PUNCT
ftr-439	32	23	and	and	CCONJ
ftr-439	32	24	she	she	PRON
ftr-439	32	25	was	be	AUX
ftr-439	32	26	highly	highly	ADV
ftr-439	32	27	critical	critical	ADJ
ftr-439	32	28	of	of	ADP
ftr-439	32	29	both	both	CCONJ
ftr-439	32	30	the	the	DET
ftr-439	32	31	extension	extension	NOUN
ftr-439	32	32	of	of	ADP
ftr-439	32	33	the	the	DET
ftr-439	32	34	credit	credit	NOUN
ftr-439	32	35	to	to	ADP
ftr-439	32	36	taxes	taxis	NOUN
ftr-439	32	37	"	"	PUNCT
ftr-439	32	38	in	in	ADP
ftr-439	32	39	lieu	lieu	NOUN
ftr-439	32	40	of	of	ADP
ftr-439	32	41	'	'	PUNCT
ftr-439	32	42	income	income	NOUN
ftr-439	32	43	taxes	taxis	NOUN
ftr-439	32	44	and	and	CCONJ
ftr-439	32	45	the	the	DET
ftr-439	32	46	further	further	ADJ
ftr-439	32	47	extension	extension	NOUN
ftr-439	32	48	proposed	propose	VERB
ftr-439	32	49	in	in	ADP
ftr-439	32	50	1954	1954	NUM
ftr-439	32	51	to	to	ADP
ftr-439	32	52	the	the	DET
ftr-439	32	53	"	"	PUNCT
ftr-439	32	54	principal	principal	ADJ
ftr-439	32	55	tax	tax	NOUN
ftr-439	32	56	"	"	PUNCT
ftr-439	32	57	of	of	ADP
ftr-439	32	58	a	a	DET
ftr-439	32	59	foreign	foreign	ADJ
ftr-439	32	60	country	country	NOUN
ftr-439	32	61	.	.	PUNCT
ftr-439	33	1	that	that	DET
ftr-439	33	2	philosophy	philosophy	NOUN
ftr-439	33	3	,	,	PUNCT
ftr-439	33	4	if	if	SCONJ
ftr-439	33	5	not	not	PART
ftr-439	33	6	the	the	DET
ftr-439	33	7	shifting	shift	VERB
ftr-439	33	8	test	test	NOUN
ftr-439	33	9	itself	itself	PRON
ftr-439	33	10	,	,	PUNCT
ftr-439	33	11	proved	prove	VERB
ftr-439	33	12	influential	influential	ADJ
ftr-439	33	13	.	.	PUNCT
ftr-439	34	1	while	while	SCONJ
ftr-439	34	2	the	the	DET
ftr-439	34	3	impropriety	impropriety	NOUN
ftr-439	34	4	of	of	ADP
ftr-439	34	5	crediting	credit	VERB
ftr-439	34	6	taxes	taxis	NOUN
ftr-439	34	7	that	that	PRON
ftr-439	34	8	have	have	AUX
ftr-439	34	9	been	be	AUX
ftr-439	34	10	shifted	shift	VERB
ftr-439	34	11	to	to	ADP
ftr-439	34	12	others	other	NOUN
ftr-439	34	13	can	can	AUX
ftr-439	34	14	not	not	PART
ftr-439	34	15	be	be	AUX
ftr-439	34	16	doubted	doubt	VERB
ftr-439	34	17	,	,	PUNCT
ftr-439	34	18	the	the	DET
ftr-439	34	19	fundamental	fundamental	ADJ
ftr-439	34	20	flaw	flaw	NOUN
ftr-439	34	21	in	in	ADP
ftr-439	34	22	the	the	DET
ftr-439	34	23	shifting	shift	VERB
ftr-439	34	24	test	test	NOUN
ftr-439	34	25	emerged	emerge	VERB
ftr-439	34	26	in	in	ADP
ftr-439	34	27	the	the	DET
ftr-439	34	28	succeeding	succeed	VERB
ftr-439	34	29	decades	decade	NOUN
ftr-439	34	30	.	.	PUNCT
ftr-439	35	1	since	since	SCONJ
ftr-439	35	2	even	even	ADV
ftr-439	35	3	the	the	DET
ftr-439	35	4	corporate	corporate	ADJ
ftr-439	35	5	income	income	NOUN
ftr-439	35	6	tax	tax	NOUN
ftr-439	35	7	is	be	AUX
ftr-439	35	8	likely	likely	ADV
ftr-439	35	9	shifted	shift	VERB
ftr-439	35	10	at	at	ADP
ftr-439	35	11	least	least	ADJ
ftr-439	35	12	in	in	ADP
ftr-439	35	13	material	material	ADJ
ftr-439	35	14	part	part	NOUN
ftr-439	35	15	,	,	PUNCT
ftr-439	35	16	tax	tax	NOUN
ftr-439	35	17	incidence	incidence	NOUN
ftr-439	35	18	analysis	analysis	NOUN
ftr-439	35	19	provides	provide	VERB
ftr-439	35	20	little	little	ADJ
ftr-439	35	21	basis	basis	NOUN
ftr-439	35	22	for	for	ADP
ftr-439	35	23	discriminating	discriminate	VERB
ftr-439	35	24	among	among	ADP
ftr-439	35	25	foreign	foreign	ADJ
ftr-439	35	26	taxes	taxis	NOUN
ftr-439	35	27	and	and	CCONJ
ftr-439	35	28	in	in	ADP
ftr-439	35	29	fact	fact	NOUN
ftr-439	35	30	suggests	suggest	VERB
ftr-439	35	31	that	that	SCONJ
ftr-439	35	32	no	no	DET
ftr-439	35	33	tax	tax	NOUN
ftr-439	35	34	should	should	AUX
ftr-439	35	35	be	be	AUX
ftr-439	35	36	creditable.10	creditable.10	ADJ
ftr-439	35	37	6	6	NUM
ftr-439	35	38	.	.	PUNCT
ftr-439	36	1	for	for	ADP
ftr-439	36	2	examples	example	NOUN
ftr-439	36	3	of	of	ADP
ftr-439	36	4	previous	previous	ADJ
ftr-439	36	5	workings	working	NOUN
ftr-439	36	6	calling	call	VERB
ftr-439	36	7	for	for	ADP
ftr-439	36	8	reform	reform	NOUN
ftr-439	36	9	,	,	PUNCT
ftr-439	36	10	see	see	VERB
ftr-439	36	11	joseph	joseph	PROPN
ftr-439	36	12	isenbergh	isenbergh	PROPN
ftr-439	36	13	,	,	PUNCT
ftr-439	36	14	the	the	DET
ftr-439	36	15	foreign	foreign	ADJ
ftr-439	36	16	tax	tax	NOUN
ftr-439	36	17	credit	credit	NOUN
ftr-439	36	18	royalties	royalty	NOUN
ftr-439	36	19	,	,	PUNCT
ftr-439	36	20	subsidies	subsidy	NOUN
ftr-439	36	21	,	,	PUNCT
ftr-439	36	22	and	and	CCONJ
ftr-439	36	23	creditable	creditable	ADJ
ftr-439	36	24	taxes	taxis	NOUN
ftr-439	36	25	,	,	PUNCT
ftr-439	36	26	39	39	NUM
ftr-439	36	27	tax	tax	NOUN
ftr-439	36	28	.	.	PUNCT
ftr-439	37	1	l	l	PROPN
ftr-439	37	2	rev	rev	PROPN
ftr-439	37	3	.	.	PROPN
ftr-439	37	4	227	227	NUM
ftr-439	37	5	(	(	PUNCT
ftr-439	37	6	1984	1984	NUM
ftr-439	37	7	)	)	PUNCT
ftr-439	37	8	;	;	PUNCT
ftr-439	37	9	stanley	stanley	PROPN
ftr-439	37	10	l.	l.	PROPN
ftr-439	37	11	ruby	ruby	PROPN
ftr-439	37	12	,	,	PUNCT
ftr-439	37	13	note	note	NOUN
ftr-439	37	14	,	,	PUNCT
ftr-439	37	15	characterization	characterization	NOUN
ftr-439	37	16	of	of	ADP
ftr-439	37	17	an	an	DET
ftr-439	37	18	income	income	NOUN
ftr-439	37	19	tax	tax	NOUN
ftr-439	37	20	for	for	ADP
ftr-439	37	21	the	the	DET
ftr-439	37	22	purpose	purpose	NOUN
ftr-439	37	23	of	of	ADP
ftr-439	37	24	the	the	DET
ftr-439	37	25	foreign	foreign	ADJ
ftr-439	37	26	tax	tax	NOUN
ftr-439	37	27	credit	credit	NOUN
ftr-439	37	28	,	,	PUNCT
ftr-439	37	29	14	14	NUM
ftr-439	37	30	vand	vand	NOUN
ftr-439	37	31	.	.	PUNCT
ftr-439	38	1	l.	l.	PROPN
ftr-439	38	2	rev	rev	PROPN
ftr-439	38	3	.	.	PROPN
ftr-439	38	4	1469	1469	NUM
ftr-439	38	5	(	(	PUNCT
ftr-439	38	6	1961	1961	NUM
ftr-439	38	7	)	)	PUNCT
ftr-439	38	8	.	.	PUNCT
ftr-439	39	1	7	7	X
ftr-439	39	2	.	.	X
ftr-439	39	3	see	see	VERB
ftr-439	39	4	infra	infra	NOUN
ftr-439	39	5	text	text	NOUN
ftr-439	39	6	accompanying	accompanying	ADJ
ftr-439	39	7	notes	note	NOUN
ftr-439	39	8	98	98	NUM
ftr-439	39	9	-	-	SYM
ftr-439	39	10	101	101	NUM
ftr-439	39	11	.	.	NOUN
ftr-439	39	12	8	8	NUM
ftr-439	39	13	.	.	PUNCT
ftr-439	40	1	the	the	DET
ftr-439	40	2	conceptual	conceptual	ADJ
ftr-439	40	3	confusion	confusion	NOUN
ftr-439	40	4	of	of	ADP
ftr-439	40	5	the	the	DET
ftr-439	40	6	times	time	NOUN
ftr-439	40	7	is	be	AUX
ftr-439	40	8	marvelously	marvelously	ADV
ftr-439	40	9	summarized	summarize	VERB
ftr-439	40	10	in	in	ADP
ftr-439	40	11	an	an	DET
ftr-439	40	12	article	article	NOUN
ftr-439	40	13	by	by	ADP
ftr-439	40	14	then	then	ADV
ftr-439	40	15	professor	professor	PROPN
ftr-439	40	16	stanley	stanley	PROPN
ftr-439	40	17	surrey	surrey	PROPN
ftr-439	40	18	.	.	PUNCT
ftr-439	41	1	stanley	stanley	PROPN
ftr-439	41	2	s.	s.	PROPN
ftr-439	41	3	surrey	surrey	PROPN
ftr-439	41	4	,	,	PUNCT
ftr-439	41	5	current	current	ADJ
ftr-439	41	6	issues	issue	NOUN
ftr-439	41	7	in	in	ADP
ftr-439	41	8	the	the	DET
ftr-439	41	9	taxation	taxation	NOUN
ftr-439	41	10	of	of	ADP
ftr-439	41	11	corporate	corporate	ADJ
ftr-439	41	12	foreign	foreign	ADJ
ftr-439	41	13	investment	investment	NOUN
ftr-439	41	14	,	,	PUNCT
ftr-439	41	15	56	56	NUM
ftr-439	41	16	colum	colum	NOUN
ftr-439	41	17	.	.	PUNCT
ftr-439	42	1	l.	l.	PROPN
ftr-439	42	2	rev	rev	PROPN
ftr-439	42	3	.	.	PROPN
ftr-439	42	4	815	815	NUM
ftr-439	42	5	,	,	PUNCT
ftr-439	42	6	819	819	NUM
ftr-439	42	7	-	-	SYM
ftr-439	42	8	22	22	NUM
ftr-439	42	9	(	(	PUNCT
ftr-439	42	10	1956	1956	NUM
ftr-439	42	11	)	)	PUNCT
ftr-439	42	12	.	.	PUNCT
ftr-439	43	1	9	9	X
ftr-439	43	2	.	.	X
ftr-439	43	3	elisabeth	elisabeth	PROPN
ftr-439	43	4	a.	a.	PROPN
ftr-439	43	5	owens	owens	PROPN
ftr-439	43	6	,	,	PUNCT
ftr-439	43	7	the	the	DET
ftr-439	43	8	foreign	foreign	ADJ
ftr-439	43	9	tax	tax	NOUN
ftr-439	43	10	credit	credit	NOUN
ftr-439	43	11	:	:	PUNCT
ftr-439	43	12	a	a	DET
ftr-439	43	13	study	study	NOUN
ftr-439	43	14	of	of	ADP
ftr-439	43	15	the	the	DET
ftr-439	43	16	credit	credit	NOUN
ftr-439	43	17	for	for	ADP
ftr-439	43	18	foreign	foreign	ADJ
ftr-439	43	19	taxes	taxis	NOUN
ftr-439	43	20	under	under	ADP
ftr-439	43	21	united	united	PROPN
ftr-439	43	22	states	states	PROPN
ftr-439	43	23	income	income	NOUN
ftr-439	43	24	tax	tax	NOUN
ftr-439	43	25	law	law	NOUN
ftr-439	43	26	83	83	NUM
ftr-439	43	27	(	(	PUNCT
ftr-439	43	28	1961	1961	NUM
ftr-439	43	29	)	)	PUNCT
ftr-439	43	30	.	.	PUNCT
ftr-439	44	1	10	10	NUM
ftr-439	44	2	.	.	X
ftr-439	45	1	see	see	VERB
ftr-439	45	2	,	,	PUNCT
ftr-439	45	3	e.g.	e.g.	ADV
ftr-439	45	4	,	,	PUNCT
ftr-439	45	5	karen	karen	PROPN
ftr-439	45	6	n.	n.	PROPN
ftr-439	45	7	moore	moore	PROPN
ftr-439	45	8	,	,	PUNCT
ftr-439	45	9	the	the	DET
ftr-439	45	10	foreign	foreign	ADJ
ftr-439	45	11	tax	tax	NOUN
ftr-439	45	12	credit	credit	NOUN
ftr-439	45	13	for	for	ADP
ftr-439	45	14	foreign	foreign	ADJ
ftr-439	45	15	taxes	taxis	NOUN
ftr-439	45	16	paid	pay	VERB
ftr-439	45	17	in	in	ADP
ftr-439	45	18	lieu	lieu	NOUN
ftr-439	45	19	of	of	ADP
ftr-439	45	20	income	income	NOUN
ftr-439	45	21	taxes	taxis	NOUN
ftr-439	45	22	:	:	PUNCT
ftr-439	45	23	an	an	DET
ftr-439	45	24	evaluation	evaluation	NOUN
ftr-439	45	25	of	of	ADP
ftr-439	45	26	the	the	DET
ftr-439	45	27	rationale	rationale	NOUN
ftr-439	45	28	and	and	CCONJ
ftr-439	45	29	a	a	DET
ftr-439	45	30	reform	reform	NOUN
ftr-439	45	31	proposal	proposal	NOUN
ftr-439	45	32	,	,	PUNCT
ftr-439	45	33	7	7	NUM
ftr-439	45	34	am	am	NOUN
ftr-439	45	35	.	.	PUNCT
ftr-439	46	1	j.	j.	PROPN
ftr-439	46	2	tax	tax	PROPN
ftr-439	46	3	pol'y	pol'y	NOUN
ftr-439	46	4	207	207	NUM
ftr-439	46	5	,	,	PUNCT
ftr-439	46	6	224	224	NUM
ftr-439	46	7	(	(	PUNCT
ftr-439	46	8	1988	1988	NUM
ftr-439	46	9	)	)	PUNCT
ftr-439	46	10	.	.	PUNCT
ftr-439	47	1	1999	1999	NUM
ftr-439	47	2	]	]	PUNCT
ftr-439	47	3	florida	florida	PROPN
ftr-439	47	4	tax	tax	PROPN
ftr-439	47	5	review	review	NOUN
ftr-439	47	6	the	the	DET
ftr-439	47	7	absence	absence	NOUN
ftr-439	47	8	of	of	ADP
ftr-439	47	9	a	a	DET
ftr-439	47	10	generally	generally	ADV
ftr-439	47	11	accepted	accept	VERB
ftr-439	47	12	conception	conception	NOUN
ftr-439	47	13	of	of	ADP
ftr-439	47	14	creditable	creditable	ADJ
ftr-439	47	15	taxes	taxis	NOUN
ftr-439	47	16	is	be	AUX
ftr-439	47	17	partly	partly	ADV
ftr-439	47	18	attributable	attributable	ADJ
ftr-439	47	19	to	to	ADP
ftr-439	47	20	an	an	DET
ftr-439	47	21	unduly	unduly	ADV
ftr-439	47	22	rigid	rigid	ADJ
ftr-439	47	23	approach	approach	NOUN
ftr-439	47	24	to	to	ADP
ftr-439	47	25	the	the	DET
ftr-439	47	26	concept	concept	NOUN
ftr-439	47	27	of	of	ADP
ftr-439	47	28	"	"	PUNCT
ftr-439	47	29	double	double	ADJ
ftr-439	47	30	taxation	taxation	NOUN
ftr-439	47	31	.	.	PUNCT
ftr-439	47	32	"	"	PUNCT
ftr-439	48	1	the	the	DET
ftr-439	48	2	point	point	NOUN
ftr-439	48	3	of	of	ADP
ftr-439	48	4	the	the	DET
ftr-439	48	5	foreign	foreign	ADJ
ftr-439	48	6	tax	tax	NOUN
ftr-439	48	7	credit	credit	NOUN
ftr-439	48	8	is	be	AUX
ftr-439	48	9	to	to	PART
ftr-439	48	10	mitigate	mitigate	VERB
ftr-439	48	11	the	the	DET
ftr-439	48	12	burden	burden	NOUN
ftr-439	48	13	of	of	ADP
ftr-439	48	14	international	international	ADJ
ftr-439	48	15	double	double	ADJ
ftr-439	48	16	taxation	taxation	NOUN
ftr-439	48	17	when	when	SCONJ
ftr-439	48	18	a	a	DET
ftr-439	48	19	residence	residence	NOUN
ftr-439	48	20	country	country	NOUN
ftr-439	48	21	insists	insist	VERB
ftr-439	48	22	on	on	ADP
ftr-439	48	23	taxing	tax	VERB
ftr-439	48	24	the	the	DET
ftr-439	48	25	worldwide	worldwide	ADJ
ftr-439	48	26	income	income	NOUN
ftr-439	48	27	of	of	ADP
ftr-439	48	28	its	its	PRON
ftr-439	48	29	residents	resident	NOUN
ftr-439	48	30	in	in	ADP
ftr-439	48	31	order	order	NOUN
ftr-439	48	32	to	to	PART
ftr-439	48	33	promote	promote	VERB
ftr-439	48	34	a	a	DET
ftr-439	48	35	version	version	NOUN
ftr-439	48	36	of	of	ADP
ftr-439	48	37	capital	capital	NOUN
ftr-439	48	38	export	export	NOUN
ftr-439	48	39	neutrality	neutrality	NOUN
ftr-439	48	40	.	.	PUNCT
ftr-439	49	1	that	that	DET
ftr-439	49	2	burden	burden	NOUN
ftr-439	49	3	is	be	AUX
ftr-439	49	4	broader	broad	ADJ
ftr-439	49	5	than	than	ADP
ftr-439	49	6	the	the	DET
ftr-439	49	7	mere	mere	ADJ
ftr-439	49	8	imposition	imposition	NOUN
ftr-439	49	9	of	of	ADP
ftr-439	49	10	two	two	NUM
ftr-439	49	11	taxes	taxis	NOUN
ftr-439	49	12	upon	upon	SCONJ
ftr-439	49	13	a	a	DET
ftr-439	49	14	single	single	ADJ
ftr-439	49	15	tax	tax	NOUN
ftr-439	49	16	base	base	NOUN
ftr-439	49	17	.	.	PUNCT
ftr-439	50	1	what	what	PRON
ftr-439	50	2	should	should	AUX
ftr-439	50	3	be	be	AUX
ftr-439	50	4	credited	credit	VERB
ftr-439	50	5	are	be	AUX
ftr-439	50	6	foreign	foreign	ADJ
ftr-439	50	7	taxes	taxis	NOUN
ftr-439	50	8	incurred	incur	VERB
ftr-439	50	9	by	by	ADP
ftr-439	50	10	the	the	DET
ftr-439	50	11	taxpayer	taxpayer	NOUN
ftr-439	50	12	by	by	ADP
ftr-439	50	13	virtue	virtue	NOUN
ftr-439	50	14	of	of	ADP
ftr-439	50	15	activities	activity	NOUN
ftr-439	50	16	abroad	abroad	ADV
ftr-439	50	17	that	that	PRON
ftr-439	50	18	are	be	AUX
ftr-439	50	19	in	in	ADP
ftr-439	50	20	addition	addition	NOUN
ftr-439	50	21	to	to	ADP
ftr-439	50	22	,	,	PUNCT
ftr-439	50	23	rather	rather	ADV
ftr-439	50	24	than	than	ADP
ftr-439	50	25	in	in	ADP
ftr-439	50	26	replacement	replacement	NOUN
ftr-439	50	27	of	of	ADP
ftr-439	50	28	,	,	PUNCT
ftr-439	50	29	the	the	DET
ftr-439	50	30	u.s	u.s	PROPN
ftr-439	50	31	.	.	PROPN
ftr-439	50	32	taxes	taxis	NOUN
ftr-439	50	33	that	that	PRON
ftr-439	50	34	are	be	AUX
ftr-439	50	35	imposed	impose	VERB
ftr-439	50	36	on	on	ADP
ftr-439	50	37	the	the	DET
ftr-439	50	38	taxpayer	taxpayer	NOUN
ftr-439	50	39	's	's	PART
ftr-439	50	40	foreign	foreign	ADJ
ftr-439	50	41	source	source	NOUN
ftr-439	50	42	income	income	NOUN
ftr-439	50	43	.	.	PUNCT
ftr-439	51	1	given	give	VERB
ftr-439	51	2	the	the	DET
ftr-439	51	3	numerous	numerous	ADJ
ftr-439	51	4	taxes	taxis	NOUN
ftr-439	51	5	that	that	PRON
ftr-439	51	6	are	be	AUX
ftr-439	51	7	and	and	CCONJ
ftr-439	51	8	are	be	AUX
ftr-439	51	9	not	not	PART
ftr-439	51	10	imposed	impose	VERB
ftr-439	51	11	by	by	ADP
ftr-439	51	12	the	the	DET
ftr-439	51	13	united	united	PROPN
ftr-439	51	14	states	states	PROPN
ftr-439	51	15	and	and	CCONJ
ftr-439	51	16	by	by	ADP
ftr-439	51	17	the	the	DET
ftr-439	51	18	various	various	ADJ
ftr-439	51	19	foreign	foreign	ADJ
ftr-439	51	20	jurisdictions	jurisdiction	NOUN
ftr-439	51	21	,	,	PUNCT
ftr-439	51	22	it	it	PRON
ftr-439	51	23	may	may	AUX
ftr-439	51	24	well	well	ADV
ftr-439	51	25	be	be	AUX
ftr-439	51	26	impossible	impossible	ADJ
ftr-439	51	27	to	to	PART
ftr-439	51	28	reduce	reduce	VERB
ftr-439	51	29	that	that	DET
ftr-439	51	30	elemental	elemental	ADJ
ftr-439	51	31	concept	concept	NOUN
ftr-439	51	32	of	of	ADP
ftr-439	51	33	additional	additional	ADJ
ftr-439	51	34	tax	tax	NOUN
ftr-439	51	35	burden	burden	NOUN
ftr-439	51	36	to	to	ADP
ftr-439	51	37	a	a	DET
ftr-439	51	38	workable	workable	ADJ
ftr-439	51	39	definition	definition	NOUN
ftr-439	51	40	of	of	ADP
ftr-439	51	41	a	a	DET
ftr-439	51	42	creditable	creditable	ADJ
ftr-439	51	43	tax	tax	NOUN
ftr-439	51	44	.	.	PUNCT
ftr-439	52	1	nevertheless	nevertheless	ADV
ftr-439	52	2	,	,	PUNCT
ftr-439	52	3	this	this	DET
ftr-439	52	4	perspective	perspective	NOUN
ftr-439	52	5	on	on	ADP
ftr-439	52	6	the	the	DET
ftr-439	52	7	credit	credit	NOUN
ftr-439	52	8	at	at	ADP
ftr-439	52	9	the	the	DET
ftr-439	52	10	very	very	ADV
ftr-439	52	11	least	least	ADJ
ftr-439	52	12	suggests	suggest	VERB
ftr-439	52	13	that	that	SCONJ
ftr-439	52	14	a	a	DET
ftr-439	52	15	relatively	relatively	ADV
ftr-439	52	16	broad	broad	ADJ
ftr-439	52	17	scope	scope	NOUN
ftr-439	52	18	should	should	AUX
ftr-439	52	19	be	be	AUX
ftr-439	52	20	given	give	VERB
ftr-439	52	21	to	to	ADP
ftr-439	52	22	the	the	DET
ftr-439	52	23	concept	concept	NOUN
ftr-439	52	24	of	of	ADP
ftr-439	52	25	creditable	creditable	ADJ
ftr-439	52	26	taxes	taxis	NOUN
ftr-439	52	27	,	,	PUNCT
ftr-439	52	28	broader	broader	ADV
ftr-439	52	29	,	,	PUNCT
ftr-439	52	30	in	in	ADP
ftr-439	52	31	fact	fact	NOUN
ftr-439	52	32	,	,	PUNCT
ftr-439	52	33	than	than	ADP
ftr-439	52	34	existing	exist	VERB
ftr-439	52	35	u.s	u.s	PROPN
ftr-439	52	36	.	.	PROPN
ftr-439	52	37	law	law	NOUN
ftr-439	52	38	.	.	PUNCT
ftr-439	53	1	this	this	DET
ftr-439	53	2	article	article	NOUN
ftr-439	53	3	does	do	AUX
ftr-439	53	4	not	not	PART
ftr-439	53	5	attempt	attempt	VERB
ftr-439	53	6	to	to	PART
ftr-439	53	7	reduce	reduce	VERB
ftr-439	53	8	that	that	PRON
ftr-439	53	9	or	or	CCONJ
ftr-439	53	10	any	any	DET
ftr-439	53	11	other	other	ADJ
ftr-439	53	12	conception	conception	NOUN
ftr-439	53	13	of	of	ADP
ftr-439	53	14	a	a	DET
ftr-439	53	15	creditable	creditable	ADJ
ftr-439	53	16	tax	tax	NOUN
ftr-439	53	17	to	to	ADP
ftr-439	53	18	administrable	administrable	ADJ
ftr-439	53	19	language	language	NOUN
ftr-439	53	20	.	.	PUNCT
ftr-439	54	1	rather	rather	ADV
ftr-439	54	2	,	,	PUNCT
ftr-439	54	3	it	it	PRON
ftr-439	54	4	seeks	seek	VERB
ftr-439	54	5	a	a	DET
ftr-439	54	6	far	far	ADV
ftr-439	54	7	more	more	ADV
ftr-439	54	8	modest	modest	ADJ
ftr-439	54	9	but	but	CCONJ
ftr-439	54	10	,	,	PUNCT
ftr-439	54	11	hopefully	hopefully	ADV
ftr-439	54	12	,	,	PUNCT
ftr-439	54	13	more	more	ADV
ftr-439	54	14	attainable	attainable	ADJ
ftr-439	54	15	goal	goal	NOUN
ftr-439	54	16	.	.	PUNCT
ftr-439	55	1	within	within	ADP
ftr-439	55	2	the	the	DET
ftr-439	55	3	confines	confine	NOUN
ftr-439	55	4	of	of	ADP
ftr-439	55	5	the	the	DET
ftr-439	55	6	existing	exist	VERB
ftr-439	55	7	sections	section	NOUN
ftr-439	55	8	901	901	NUM
ftr-439	55	9	and	and	CCONJ
ftr-439	55	10	903	903	NUM
ftr-439	55	11	credits	credit	NOUN
ftr-439	55	12	,	,	PUNCT
ftr-439	55	13	there	there	PRON
ftr-439	55	14	exists	exist	VERB
ftr-439	55	15	a	a	DET
ftr-439	55	16	great	great	ADJ
ftr-439	55	17	range	range	NOUN
ftr-439	55	18	of	of	ADP
ftr-439	55	19	possible	possible	ADJ
ftr-439	55	20	interpretations	interpretation	NOUN
ftr-439	55	21	of	of	ADP
ftr-439	55	22	what	what	PRON
ftr-439	55	23	constitutes	constitute	VERB
ftr-439	55	24	a	a	DET
ftr-439	55	25	creditable	creditable	ADJ
ftr-439	55	26	tax	tax	NOUN
ftr-439	55	27	.	.	PUNCT
ftr-439	56	1	at	at	ADP
ftr-439	56	2	many	many	ADJ
ftr-439	56	3	,	,	PUNCT
ftr-439	56	4	seemingly	seemingly	ADV
ftr-439	56	5	unrelated	unrelated	ADJ
ftr-439	56	6	,	,	PUNCT
ftr-439	56	7	points	point	NOUN
ftr-439	56	8	,	,	PUNCT
ftr-439	56	9	u.s	u.s	PROPN
ftr-439	56	10	.	.	PROPN
ftr-439	56	11	administrative	administrative	ADJ
ftr-439	56	12	rules	rule	NOUN
ftr-439	56	13	and	and	CCONJ
ftr-439	56	14	practices	practice	NOUN
ftr-439	56	15	have	have	AUX
ftr-439	56	16	over	over	ADP
ftr-439	56	17	the	the	DET
ftr-439	56	18	years	year	NOUN
ftr-439	56	19	evolved	evolve	VERB
ftr-439	56	20	towards	towards	ADP
ftr-439	56	21	the	the	DET
ftr-439	56	22	adoption	adoption	NOUN
ftr-439	56	23	of	of	ADP
ftr-439	56	24	indefensibly	indefensibly	ADV
ftr-439	56	25	narrow	narrow	ADJ
ftr-439	56	26	interpretations	interpretation	NOUN
ftr-439	56	27	of	of	ADP
ftr-439	56	28	what	what	DET
ftr-439	56	29	kinds	kind	NOUN
ftr-439	56	30	of	of	ADP
ftr-439	56	31	foreign	foreign	ADJ
ftr-439	56	32	taxes	taxis	NOUN
ftr-439	56	33	are	be	AUX
ftr-439	56	34	eligible	eligible	ADJ
ftr-439	56	35	for	for	ADP
ftr-439	56	36	the	the	DET
ftr-439	56	37	credit	credit	NOUN
ftr-439	56	38	.	.	PUNCT
ftr-439	57	1	those	those	DET
ftr-439	57	2	interpretations	interpretation	NOUN
ftr-439	57	3	have	have	AUX
ftr-439	57	4	narrowed	narrow	VERB
ftr-439	57	5	the	the	DET
ftr-439	57	6	scope	scope	NOUN
ftr-439	57	7	of	of	ADP
ftr-439	57	8	the	the	DET
ftr-439	57	9	foreign	foreign	ADJ
ftr-439	57	10	tax	tax	NOUN
ftr-439	57	11	credit	credit	NOUN
ftr-439	57	12	without	without	ADP
ftr-439	57	13	statutory	statutory	ADJ
ftr-439	57	14	authority	authority	NOUN
ftr-439	57	15	for	for	ADP
ftr-439	57	16	doing	do	VERB
ftr-439	57	17	so	so	ADV
ftr-439	57	18	and	and	CCONJ
ftr-439	57	19	perhaps	perhaps	ADV
ftr-439	57	20	in	in	ADP
ftr-439	57	21	conflict	conflict	NOUN
ftr-439	57	22	with	with	ADP
ftr-439	57	23	the	the	DET
ftr-439	57	24	congressional	congressional	ADJ
ftr-439	57	25	design	design	NOUN
ftr-439	57	26	for	for	ADP
ftr-439	57	27	the	the	DET
ftr-439	57	28	credit	credit	NOUN
ftr-439	57	29	.	.	PUNCT
ftr-439	58	1	this	this	DET
ftr-439	58	2	article	article	NOUN
ftr-439	58	3	identifies	identify	VERB
ftr-439	58	4	several	several	ADJ
ftr-439	58	5	of	of	ADP
ftr-439	58	6	those	those	DET
ftr-439	58	7	interpretations	interpretation	NOUN
ftr-439	58	8	,	,	PUNCT
ftr-439	58	9	seeks	seek	VERB
ftr-439	58	10	to	to	PART
ftr-439	58	11	establish	establish	VERB
ftr-439	58	12	their	their	PRON
ftr-439	58	13	irrationality	irrationality	NOUN
ftr-439	58	14	,	,	PUNCT
ftr-439	58	15	and	and	CCONJ
ftr-439	58	16	calls	call	VERB
ftr-439	58	17	for	for	ADP
ftr-439	58	18	their	their	PRON
ftr-439	58	19	revision	revision	NOUN
ftr-439	58	20	in	in	ADP
ftr-439	58	21	a	a	DET
ftr-439	58	22	manner	manner	NOUN
ftr-439	58	23	that	that	PRON
ftr-439	58	24	will	will	AUX
ftr-439	58	25	better	well	ADV
ftr-439	58	26	execute	execute	VERB
ftr-439	58	27	the	the	DET
ftr-439	58	28	spirit	spirit	NOUN
ftr-439	58	29	and	and	CCONJ
ftr-439	58	30	purpose	purpose	NOUN
ftr-439	58	31	of	of	ADP
ftr-439	58	32	the	the	DET
ftr-439	58	33	foreign	foreign	ADJ
ftr-439	58	34	tax	tax	NOUN
ftr-439	58	35	credit	credit	NOUN
ftr-439	58	36	.	.	PUNCT
ftr-439	59	1	one	one	NUM
ftr-439	59	2	of	of	ADP
ftr-439	59	3	the	the	DET
ftr-439	59	4	more	more	ADV
ftr-439	59	5	engrossing	engrossing	ADJ
ftr-439	59	6	aspects	aspect	NOUN
ftr-439	59	7	of	of	ADP
ftr-439	59	8	the	the	DET
ftr-439	59	9	excessive	excessive	ADJ
ftr-439	59	10	narrowness	narrowness	NOUN
ftr-439	59	11	of	of	ADP
ftr-439	59	12	the	the	DET
ftr-439	59	13	existing	exist	VERB
ftr-439	59	14	credit	credit	NOUN
ftr-439	59	15	is	be	AUX
ftr-439	59	16	the	the	DET
ftr-439	59	17	history	history	NOUN
ftr-439	59	18	of	of	ADP
ftr-439	59	19	its	its	PRON
ftr-439	59	20	evolution	evolution	NOUN
ftr-439	59	21	.	.	PUNCT
ftr-439	60	1	surprisingly	surprisingly	ADV
ftr-439	60	2	,	,	PUNCT
ftr-439	60	3	perhaps	perhaps	ADV
ftr-439	60	4	,	,	PUNCT
ftr-439	60	5	in	in	ADP
ftr-439	60	6	the	the	DET
ftr-439	60	7	formative	formative	ADJ
ftr-439	60	8	years	year	NOUN
ftr-439	60	9	of	of	ADP
ftr-439	60	10	the	the	DET
ftr-439	60	11	credit	credit	NOUN
ftr-439	60	12	,	,	PUNCT
ftr-439	60	13	the	the	DET
ftr-439	60	14	courts	court	NOUN
ftr-439	60	15	and	and	CCONJ
ftr-439	60	16	,	,	PUNCT
ftr-439	60	17	to	to	ADP
ftr-439	60	18	a	a	DET
ftr-439	60	19	large	large	ADJ
ftr-439	60	20	extent	extent	NOUN
ftr-439	60	21	,	,	PUNCT
ftr-439	60	22	the	the	DET
ftr-439	60	23	tax	tax	NOUN
ftr-439	60	24	collector	collector	NOUN
ftr-439	60	25	did	do	VERB
ftr-439	60	26	a	a	DET
ftr-439	60	27	fairly	fairly	ADV
ftr-439	60	28	good	good	ADJ
ftr-439	60	29	job	job	NOUN
ftr-439	60	30	of	of	ADP
ftr-439	60	31	defining	define	VERB
ftr-439	60	32	the	the	DET
ftr-439	60	33	foreign	foreign	ADJ
ftr-439	60	34	taxes	taxis	NOUN
ftr-439	60	35	for	for	ADP
ftr-439	60	36	which	which	PRON
ftr-439	60	37	a	a	DET
ftr-439	60	38	credit	credit	NOUN
ftr-439	60	39	might	might	AUX
ftr-439	60	40	be	be	AUX
ftr-439	60	41	claimed	claim	VERB
ftr-439	60	42	under	under	ADP
ftr-439	60	43	u.s	u.s	PROPN
ftr-439	60	44	.	.	PROPN
ftr-439	60	45	law	law	NOUN
ftr-439	60	46	.	.	PUNCT
ftr-439	61	1	after	after	ADP
ftr-439	61	2	nearly	nearly	ADV
ftr-439	61	3	a	a	PRON
ftr-439	61	4	half	half	ADJ
ftr-439	61	5	-	-	PUNCT
ftr-439	61	6	century	century	NOUN
ftr-439	61	7	of	of	ADP
ftr-439	61	8	reasonably	reasonably	ADV
ftr-439	61	9	satisfactory	satisfactory	ADJ
ftr-439	61	10	experience	experience	NOUN
ftr-439	61	11	,	,	PUNCT
ftr-439	61	12	however	however	ADV
ftr-439	61	13	,	,	PUNCT
ftr-439	61	14	taxpayer	taxpayer	NOUN
ftr-439	61	15	abuses	abuse	NOUN
ftr-439	61	16	prodded	prod	VERB
ftr-439	61	17	the	the	DET
ftr-439	61	18	internal	internal	ADJ
ftr-439	61	19	revenue	revenue	NOUN
ftr-439	61	20	service	service	NOUN
ftr-439	61	21	into	into	ADP
ftr-439	61	22	an	an	DET
ftr-439	61	23	overly	overly	ADV
ftr-439	61	24	restrictive	restrictive	ADJ
ftr-439	61	25	reaction	reaction	NOUN
ftr-439	61	26	that	that	PRON
ftr-439	61	27	evolved	evolve	VERB
ftr-439	61	28	into	into	ADP
ftr-439	61	29	current	current	ADJ
ftr-439	61	30	law	law	NOUN
ftr-439	61	31	.	.	PUNCT
ftr-439	62	1	thus	thus	ADV
ftr-439	62	2	,	,	PUNCT
ftr-439	62	3	as	as	SCONJ
ftr-439	62	4	is	be	AUX
ftr-439	62	5	true	true	ADJ
ftr-439	62	6	elsewhere	elsewhere	ADV
ftr-439	62	7	in	in	ADP
ftr-439	62	8	the	the	DET
ftr-439	62	9	taxing	tax	VERB
ftr-439	62	10	system	system	NOUN
ftr-439	62	11	,	,	PUNCT
ftr-439	62	12	"	"	PUNCT
ftr-439	62	13	the	the	DET
ftr-439	62	14	deterioration	deterioration	NOUN
ftr-439	62	15	in	in	ADP
ftr-439	62	16	11	11	NUM
ftr-439	62	17	.	.	PUNCT
ftr-439	63	1	the	the	DET
ftr-439	63	2	massive	massive	ADJ
ftr-439	63	3	complexity	complexity	NOUN
ftr-439	63	4	of	of	ADP
ftr-439	63	5	the	the	DET
ftr-439	63	6	partnership	partnership	NOUN
ftr-439	63	7	rules	rule	NOUN
ftr-439	63	8	of	of	ADP
ftr-439	63	9	the	the	DET
ftr-439	63	10	code	code	NOUN
ftr-439	63	11	resulted	result	VERB
ftr-439	63	12	from	from	ADP
ftr-439	63	13	the	the	DET
ftr-439	63	14	same	same	ADJ
ftr-439	63	15	phenomenon	phenomenon	NOUN
ftr-439	63	16	and	and	CCONJ
ftr-439	63	17	developed	develop	VERB
ftr-439	63	18	during	during	ADP
ftr-439	63	19	the	the	DET
ftr-439	63	20	same	same	ADJ
ftr-439	63	21	period	period	NOUN
ftr-439	63	22	of	of	ADP
ftr-439	63	23	time	time	NOUN
ftr-439	63	24	.	.	PUNCT
ftr-439	64	1	subject	subject	ADJ
ftr-439	64	2	to	to	ADP
ftr-439	64	3	numerous	numerous	ADJ
ftr-439	64	4	conditions	condition	NOUN
ftr-439	64	5	,	,	PUNCT
ftr-439	64	6	§	§	PROPN
ftr-439	64	7	901	901	NUM
ftr-439	64	8	authorizes	authorize	VERB
ftr-439	64	9	a	a	DET
ftr-439	64	10	credit	credit	NOUN
ftr-439	64	11	for	for	ADP
ftr-439	64	12	taxes	taxis	NOUN
ftr-439	64	13	of	of	ADP
ftr-439	64	14	foreign	foreign	ADJ
ftr-439	64	15	countries	country	NOUN
ftr-439	64	16	and	and	CCONJ
ftr-439	64	17	of	of	ADP
ftr-439	64	18	possessions	possession	NOUN
ftr-439	64	19	of	of	ADP
ftr-439	64	20	the	the	DET
ftr-439	64	21	united	united	PROPN
ftr-439	64	22	states	states	PROPN
ftr-439	64	23	.	.	PUNCT
ftr-439	65	1	section	section	NOUN
ftr-439	65	2	903	903	NUM
ftr-439	65	3	allows	allow	VERB
ftr-439	65	4	a	a	DET
ftr-439	65	5	credit	credit	NOUN
ftr-439	65	6	for	for	ADP
ftr-439	65	7	a	a	DET
ftr-439	65	8	tax	tax	NOUN
ftr-439	65	9	paid	pay	VERB
ftr-439	65	10	in	in	ADP
ftr-439	65	11	lieu	lieu	NOUN
ftr-439	65	12	of	of	ADP
ftr-439	65	13	a	a	DET
ftr-439	65	14	tax	tax	NOUN
ftr-439	65	15	on	on	ADP
ftr-439	65	16	income	income	NOUN
ftr-439	65	17	,	,	PUNCT
ftr-439	65	18	war	war	NOUN
ftr-439	65	19	profits	profit	NOUN
ftr-439	65	20	,	,	PUNCT
ftr-439	65	21	or	or	CCONJ
ftr-439	65	22	excess	excess	ADJ
ftr-439	65	23	profits	profit	NOUN
ftr-439	65	24	otherwise	otherwise	ADV
ftr-439	65	25	generally	generally	ADV
ftr-439	65	26	imposed	impose	VERB
ftr-439	65	27	by	by	ADP
ftr-439	65	28	a	a	DET
ftr-439	65	29	foreign	foreign	ADJ
ftr-439	65	30	country	country	NOUN
ftr-439	65	31	or	or	CCONJ
ftr-439	65	32	united	united	PROPN
ftr-439	65	33	states	states	PROPN
ftr-439	65	34	possession	possession	NOUN
ftr-439	65	35	.	.	PUNCT
ftr-439	66	1	[	[	X
ftr-439	66	2	vol	vol	X
ftr-439	66	3	4:2	4:2	NUM
ftr-439	66	4	international	international	ADJ
ftr-439	66	5	comity	comity	NOUN
ftr-439	66	6	and	and	CCONJ
ftr-439	66	7	the	the	DET
ftr-439	66	8	foreign	foreign	ADJ
ftr-439	66	9	tax	tax	NOUN
ftr-439	66	10	credit	credit	NOUN
ftr-439	66	11	the	the	DET
ftr-439	66	12	quality	quality	NOUN
ftr-439	66	13	of	of	ADP
ftr-439	66	14	the	the	DET
ftr-439	66	15	foreign	foreign	ADJ
ftr-439	66	16	tax	tax	NOUN
ftr-439	66	17	credit	credit	NOUN
ftr-439	66	18	is	be	AUX
ftr-439	66	19	largely	largely	ADV
ftr-439	66	20	attributable	attributable	ADJ
ftr-439	66	21	to	to	ADP
ftr-439	66	22	the	the	DET
ftr-439	66	23	inability	inability	NOUN
ftr-439	66	24	of	of	ADP
ftr-439	66	25	the	the	DET
ftr-439	66	26	tax	tax	NOUN
ftr-439	66	27	collector	collector	NOUN
ftr-439	66	28	to	to	PART
ftr-439	66	29	stem	stem	VERB
ftr-439	66	30	taxpayer	taxpayer	NOUN
ftr-439	66	31	abuse	abuse	NOUN
ftr-439	66	32	with	with	ADP
ftr-439	66	33	measured	measured	ADJ
ftr-439	66	34	and	and	CCONJ
ftr-439	66	35	appropriate	appropriate	ADJ
ftr-439	66	36	responses	response	NOUN
ftr-439	66	37	.	.	PUNCT
ftr-439	67	1	this	this	DET
ftr-439	67	2	article	article	NOUN
ftr-439	67	3	examines	examine	VERB
ftr-439	67	4	the	the	DET
ftr-439	67	5	workings	working	NOUN
ftr-439	67	6	and	and	CCONJ
ftr-439	67	7	derivation	derivation	NOUN
ftr-439	67	8	of	of	ADP
ftr-439	67	9	four	four	NUM
ftr-439	67	10	specific	specific	ADJ
ftr-439	67	11	and	and	CCONJ
ftr-439	67	12	related	related	ADJ
ftr-439	67	13	features	feature	NOUN
ftr-439	67	14	of	of	ADP
ftr-439	67	15	the	the	DET
ftr-439	67	16	foreign	foreign	ADJ
ftr-439	67	17	tax	tax	NOUN
ftr-439	67	18	credit	credit	NOUN
ftr-439	67	19	:	:	PUNCT
ftr-439	67	20	(	(	PUNCT
ftr-439	67	21	1	1	X
ftr-439	67	22	)	)	PUNCT
ftr-439	67	23	the	the	DET
ftr-439	67	24	rules	rule	NOUN
ftr-439	67	25	defining	define	VERB
ftr-439	67	26	"	"	PUNCT
ftr-439	67	27	the	the	DET
ftr-439	67	28	tax	tax	NOUN
ftr-439	67	29	"	"	PUNCT
ftr-439	67	30	for	for	ADP
ftr-439	67	31	which	which	PRON
ftr-439	67	32	a	a	DET
ftr-439	67	33	credit	credit	NOUN
ftr-439	67	34	may	may	AUX
ftr-439	67	35	be	be	AUX
ftr-439	67	36	claimed	claim	VERB
ftr-439	67	37	;	;	PUNCT
ftr-439	67	38	(	(	PUNCT
ftr-439	67	39	2	2	X
ftr-439	67	40	)	)	PUNCT
ftr-439	67	41	the	the	DET
ftr-439	67	42	rules	rule	NOUN
ftr-439	67	43	governing	govern	VERB
ftr-439	67	44	the	the	DET
ftr-439	67	45	extent	extent	NOUN
ftr-439	67	46	to	to	PART
ftr-439	67	47	which	which	PRON
ftr-439	67	48	the	the	DET
ftr-439	67	49	use	use	NOUN
ftr-439	67	50	of	of	ADP
ftr-439	67	51	proxies	proxy	NOUN
ftr-439	67	52	for	for	ADP
ftr-439	67	53	computed	computed	ADJ
ftr-439	67	54	income	income	NOUN
ftr-439	67	55	destroys	destroy	VERB
ftr-439	67	56	the	the	DET
ftr-439	67	57	classification	classification	NOUN
ftr-439	67	58	of	of	ADP
ftr-439	67	59	a	a	DET
ftr-439	67	60	tax	tax	NOUN
ftr-439	67	61	as	as	ADP
ftr-439	67	62	an	an	DET
ftr-439	67	63	"	"	PUNCT
ftr-439	67	64	income	income	NOUN
ftr-439	67	65	"	"	PUNCT
ftr-439	67	66	tax	tax	NOUN
ftr-439	67	67	;	;	PUNCT
ftr-439	67	68	(	(	PUNCT
ftr-439	67	69	3	3	X
ftr-439	67	70	)	)	PUNCT
ftr-439	67	71	the	the	DET
ftr-439	67	72	rules	rule	NOUN
ftr-439	67	73	limiting	limit	VERB
ftr-439	67	74	the	the	DET
ftr-439	67	75	ability	ability	NOUN
ftr-439	67	76	to	to	PART
ftr-439	67	77	credit	credit	VERB
ftr-439	67	78	alternative	alternative	ADJ
ftr-439	67	79	or	or	CCONJ
ftr-439	67	80	minimum	minimum	ADJ
ftr-439	67	81	taxes	taxis	NOUN
ftr-439	67	82	imposed	impose	VERB
ftr-439	67	83	in	in	ADP
ftr-439	67	84	connection	connection	NOUN
ftr-439	67	85	with	with	ADP
ftr-439	67	86	an	an	DET
ftr-439	67	87	income	income	NOUN
ftr-439	67	88	tax	tax	NOUN
ftr-439	67	89	;	;	PUNCT
ftr-439	67	90	and	and	CCONJ
ftr-439	67	91	(	(	PUNCT
ftr-439	67	92	4	4	X
ftr-439	67	93	)	)	PUNCT
ftr-439	67	94	the	the	DET
ftr-439	67	95	rules	rule	NOUN
ftr-439	67	96	governing	govern	VERB
ftr-439	67	97	the	the	DET
ftr-439	67	98	extent	extent	NOUN
ftr-439	67	99	to	to	PART
ftr-439	67	100	which	which	PRON
ftr-439	67	101	such	such	ADJ
ftr-439	67	102	nonconforming	nonconforme	VERB
ftr-439	67	103	provisions	provision	NOUN
ftr-439	67	104	of	of	ADP
ftr-439	67	105	foreign	foreign	ADJ
ftr-439	67	106	law	law	NOUN
ftr-439	67	107	may	may	AUX
ftr-439	67	108	be	be	AUX
ftr-439	67	109	treated	treat	VERB
ftr-439	67	110	as	as	ADP
ftr-439	67	111	a	a	DET
ftr-439	67	112	creditable	creditable	ADJ
ftr-439	67	113	tax	tax	NOUN
ftr-439	67	114	"	"	PUNCT
ftr-439	67	115	in	in	ADP
ftr-439	67	116	lieu	lieu	NOUN
ftr-439	67	117	"	"	PUNCT
ftr-439	67	118	of	of	ADP
ftr-439	67	119	an	an	DET
ftr-439	67	120	income	income	NOUN
ftr-439	67	121	tax	tax	NOUN
ftr-439	67	122	.	.	PUNCT
ftr-439	68	1	the	the	DET
ftr-439	68	2	conclusions	conclusion	NOUN
ftr-439	68	3	suggested	suggest	VERB
ftr-439	68	4	by	by	ADP
ftr-439	68	5	this	this	DET
ftr-439	68	6	examination	examination	NOUN
ftr-439	68	7	are	be	AUX
ftr-439	68	8	that	that	SCONJ
ftr-439	68	9	the	the	DET
ftr-439	68	10	united	united	PROPN
ftr-439	68	11	states	states	PROPN
ftr-439	68	12	foreign	foreign	ADJ
ftr-439	68	13	tax	tax	NOUN
ftr-439	68	14	credit	credit	NOUN
ftr-439	68	15	is	be	AUX
ftr-439	68	16	in	in	ADP
ftr-439	68	17	fact	fact	NOUN
ftr-439	68	18	unduly	unduly	ADV
ftr-439	68	19	narrow	narrow	ADJ
ftr-439	68	20	and	and	CCONJ
ftr-439	68	21	that	that	SCONJ
ftr-439	68	22	this	this	DET
ftr-439	68	23	scope	scope	NOUN
ftr-439	68	24	is	be	AUX
ftr-439	68	25	unnecessary	unnecessary	ADJ
ftr-439	68	26	to	to	PART
ftr-439	68	27	accomplish	accomplish	VERB
ftr-439	68	28	any	any	DET
ftr-439	68	29	legitimate	legitimate	ADJ
ftr-439	68	30	objective	objective	NOUN
ftr-439	68	31	of	of	ADP
ftr-439	68	32	the	the	DET
ftr-439	68	33	credit	credit	NOUN
ftr-439	68	34	.	.	PUNCT
ftr-439	69	1	accordingly	accordingly	ADV
ftr-439	69	2	,	,	PUNCT
ftr-439	69	3	the	the	DET
ftr-439	69	4	scope	scope	NOUN
ftr-439	69	5	of	of	ADP
ftr-439	69	6	the	the	DET
ftr-439	69	7	credit	credit	NOUN
ftr-439	69	8	should	should	AUX
ftr-439	69	9	be	be	AUX
ftr-439	69	10	expanded	expand	VERB
ftr-439	69	11	,	,	PUNCT
ftr-439	69	12	largely	largely	ADV
ftr-439	69	13	by	by	ADP
ftr-439	69	14	restoring	restore	VERB
ftr-439	69	15	the	the	DET
ftr-439	69	16	regulatory	regulatory	ADJ
ftr-439	69	17	rules	rule	NOUN
ftr-439	69	18	that	that	PRON
ftr-439	69	19	prevailed	prevail	VERB
ftr-439	69	20	prior	prior	ADV
ftr-439	69	21	to	to	ADP
ftr-439	69	22	the	the	DET
ftr-439	69	23	aggressive	aggressive	ADJ
ftr-439	69	24	reinterpretations	reinterpretation	NOUN
ftr-439	69	25	that	that	PRON
ftr-439	69	26	occurred	occur	VERB
ftr-439	69	27	in	in	ADP
ftr-439	69	28	the	the	DET
ftr-439	69	29	1970s	1970s	NUM
ftr-439	69	30	.	.	PUNCT
ftr-439	70	1	2	2	NUM
ftr-439	70	2	ii	ii	NOUN
ftr-439	70	3	.	.	PUNCT
ftr-439	71	1	a	a	DET
ftr-439	71	2	note	note	NOUN
ftr-439	71	3	on	on	ADP
ftr-439	71	4	the	the	DET
ftr-439	71	5	significance	significance	NOUN
ftr-439	71	6	of	of	ADP
ftr-439	71	7	the	the	DET
ftr-439	71	8	question	question	NOUN
ftr-439	71	9	in	in	ADP
ftr-439	71	10	the	the	DET
ftr-439	71	11	following	following	ADJ
ftr-439	71	12	pages	page	NOUN
ftr-439	71	13	,	,	PUNCT
ftr-439	71	14	the	the	DET
ftr-439	71	15	attempt	attempt	NOUN
ftr-439	71	16	will	will	AUX
ftr-439	71	17	be	be	AUX
ftr-439	71	18	made	make	VERB
ftr-439	71	19	to	to	PART
ftr-439	71	20	demonstrate	demonstrate	VERB
ftr-439	71	21	that	that	SCONJ
ftr-439	71	22	the	the	DET
ftr-439	71	23	scope	scope	NOUN
ftr-439	71	24	of	of	ADP
ftr-439	71	25	the	the	DET
ftr-439	71	26	existing	exist	VERB
ftr-439	71	27	foreign	foreign	ADJ
ftr-439	71	28	tax	tax	NOUN
ftr-439	71	29	credit	credit	NOUN
ftr-439	71	30	is	be	AUX
ftr-439	71	31	simply	simply	ADV
ftr-439	71	32	wrong	wrong	ADJ
ftr-439	71	33	.	.	PUNCT
ftr-439	72	1	the	the	DET
ftr-439	72	2	results	result	NOUN
ftr-439	72	3	produced	produce	VERB
ftr-439	72	4	in	in	ADP
ftr-439	72	5	practice	practice	NOUN
ftr-439	72	6	do	do	AUX
ftr-439	72	7	not	not	PART
ftr-439	72	8	reflect	reflect	VERB
ftr-439	72	9	the	the	DET
ftr-439	72	10	most	most	ADV
ftr-439	72	11	rational	rational	ADJ
ftr-439	72	12	construction	construction	NOUN
ftr-439	72	13	of	of	ADP
ftr-439	72	14	the	the	DET
ftr-439	72	15	credit	credit	NOUN
ftr-439	72	16	and	and	CCONJ
ftr-439	72	17	do	do	AUX
ftr-439	72	18	not	not	PART
ftr-439	72	19	further	further	VERB
ftr-439	72	20	the	the	DET
ftr-439	72	21	policies	policy	NOUN
ftr-439	72	22	of	of	ADP
ftr-439	72	23	the	the	DET
ftr-439	72	24	credit	credit	NOUN
ftr-439	72	25	as	as	ADV
ftr-439	72	26	well	well	ADV
ftr-439	72	27	as	as	ADP
ftr-439	72	28	would	would	AUX
ftr-439	72	29	alternative	alternative	VERB
ftr-439	72	30	constructions	construction	NOUN
ftr-439	72	31	.	.	PUNCT
ftr-439	73	1	however	however	ADV
ftr-439	73	2	,	,	PUNCT
ftr-439	73	3	the	the	DET
ftr-439	73	4	inadequacies	inadequacy	NOUN
ftr-439	73	5	of	of	ADP
ftr-439	73	6	the	the	DET
ftr-439	73	7	foreign	foreign	ADJ
ftr-439	73	8	tax	tax	NOUN
ftr-439	73	9	credit	credit	NOUN
ftr-439	73	10	have	have	VERB
ftr-439	73	11	the	the	DET
ftr-439	73	12	capacity	capacity	NOUN
ftr-439	73	13	to	to	PART
ftr-439	73	14	do	do	AUX
ftr-439	73	15	harm	harm	NOUN
ftr-439	73	16	beyond	beyond	ADP
ftr-439	73	17	the	the	DET
ftr-439	73	18	mere	mere	ADJ
ftr-439	73	19	miscalculation	miscalculation	NOUN
ftr-439	73	20	of	of	ADP
ftr-439	73	21	the	the	DET
ftr-439	73	22	tax	tax	NOUN
ftr-439	73	23	liabilities	liability	NOUN
ftr-439	73	24	of	of	ADP
ftr-439	73	25	a	a	DET
ftr-439	73	26	subset	subset	NOUN
ftr-439	73	27	of	of	ADP
ftr-439	73	28	taxpayers	taxpayer	NOUN
ftr-439	73	29	.	.	PUNCT
ftr-439	74	1	to	to	ADP
ftr-439	74	2	the	the	DET
ftr-439	74	3	extent	extent	NOUN
ftr-439	74	4	that	that	SCONJ
ftr-439	74	5	an	an	DET
ftr-439	74	6	overly	overly	ADV
ftr-439	74	7	restrictive	restrictive	ADJ
ftr-439	74	8	interpretation	interpretation	NOUN
ftr-439	74	9	of	of	ADP
ftr-439	74	10	the	the	DET
ftr-439	74	11	credit	credit	NOUN
ftr-439	74	12	results	result	NOUN
ftr-439	74	13	in	in	ADP
ftr-439	74	14	the	the	DET
ftr-439	74	15	inability	inability	NOUN
ftr-439	74	16	to	to	PART
ftr-439	74	17	credit	credit	NOUN
ftr-439	74	18	taxes	taxis	NOUN
ftr-439	74	19	that	that	PRON
ftr-439	74	20	functionally	functionally	ADV
ftr-439	74	21	duplicate	duplicate	VERB
ftr-439	74	22	in	in	ADP
ftr-439	74	23	the	the	DET
ftr-439	74	24	international	international	ADJ
ftr-439	74	25	arena	arena	NOUN
ftr-439	74	26	the	the	DET
ftr-439	74	27	effect	effect	NOUN
ftr-439	74	28	of	of	ADP
ftr-439	74	29	the	the	DET
ftr-439	74	30	internal	internal	ADJ
ftr-439	74	31	revenue	revenue	NOUN
ftr-439	74	32	code	code	NOUN
ftr-439	74	33	domestically	domestically	ADV
ftr-439	74	34	,	,	PUNCT
ftr-439	74	35	international	international	ADJ
ftr-439	74	36	double	double	ADJ
ftr-439	74	37	taxation	taxation	NOUN
ftr-439	74	38	is	be	AUX
ftr-439	74	39	not	not	PART
ftr-439	74	40	relieved	relieve	VERB
ftr-439	74	41	for	for	SCONJ
ftr-439	74	42	the	the	DET
ftr-439	74	43	american	american	ADJ
ftr-439	74	44	businesses	business	NOUN
ftr-439	74	45	subject	subject	ADJ
ftr-439	74	46	to	to	ADP
ftr-439	74	47	the	the	DET
ftr-439	74	48	foreign	foreign	ADJ
ftr-439	74	49	tax	tax	NOUN
ftr-439	74	50	.	.	PUNCT
ftr-439	75	1	that	that	PRON
ftr-439	75	2	means	mean	VERB
ftr-439	75	3	two	two	NUM
ftr-439	75	4	things	thing	NOUN
ftr-439	75	5	.	.	PUNCT
ftr-439	76	1	all	all	PRON
ftr-439	76	2	else	else	ADV
ftr-439	76	3	being	be	AUX
ftr-439	76	4	equal	equal	ADJ
ftr-439	76	5	,	,	PUNCT
ftr-439	76	6	the	the	DET
ftr-439	76	7	foreign	foreign	ADJ
ftr-439	76	8	business	business	NOUN
ftr-439	76	9	opportunity	opportunity	NOUN
ftr-439	76	10	will	will	AUX
ftr-439	76	11	be	be	AUX
ftr-439	76	12	rendered	render	VERB
ftr-439	76	13	less	less	ADV
ftr-439	76	14	attractive	attractive	ADJ
ftr-439	76	15	than	than	ADP
ftr-439	76	16	a	a	DET
ftr-439	76	17	domestic	domestic	ADJ
ftr-439	76	18	opportunity	opportunity	NOUN
ftr-439	76	19	and	and	CCONJ
ftr-439	76	20	international	international	ADJ
ftr-439	76	21	trade	trade	NOUN
ftr-439	76	22	will	will	AUX
ftr-439	76	23	be	be	AUX
ftr-439	76	24	discouraged	discourage	VERB
ftr-439	76	25	by	by	ADP
ftr-439	76	26	the	the	DET
ftr-439	76	27	artificial	artificial	ADJ
ftr-439	76	28	barrier	barrier	NOUN
ftr-439	76	29	created	create	VERB
ftr-439	76	30	by	by	ADP
ftr-439	76	31	domestic	domestic	ADJ
ftr-439	76	32	tax	tax	NOUN
ftr-439	76	33	law	law	NOUN
ftr-439	76	34	.	.	PUNCT
ftr-439	77	1	3	3	NUM
ftr-439	77	2	second	second	ADJ
ftr-439	77	3	,	,	PUNCT
ftr-439	77	4	relative	relative	ADJ
ftr-439	77	5	to	to	ADP
ftr-439	77	6	its	its	PRON
ftr-439	77	7	competitors	competitor	NOUN
ftr-439	77	8	in	in	ADP
ftr-439	77	9	other	other	ADJ
ftr-439	77	10	countries	country	NOUN
ftr-439	77	11	which	which	PRON
ftr-439	77	12	more	more	ADV
ftr-439	77	13	effectively	effectively	ADV
ftr-439	77	14	eliminate	eliminate	VERB
ftr-439	77	15	international	international	ADJ
ftr-439	77	16	double	double	ADJ
ftr-439	77	17	taxation	taxation	NOUN
ftr-439	77	18	,	,	PUNCT
ftr-439	77	19	the	the	DET
ftr-439	77	20	u.s	u.s	PROPN
ftr-439	77	21	.	.	PROPN
ftr-439	77	22	business	business	NOUN
ftr-439	77	23	will	will	AUX
ftr-439	77	24	be	be	AUX
ftr-439	77	25	disadvantaged	disadvantage	VERB
ftr-439	77	26	.	.	PUNCT
ftr-439	78	1	thus	thus	ADV
ftr-439	78	2	,	,	PUNCT
ftr-439	78	3	should	should	AUX
ftr-439	78	4	it	it	PRON
ftr-439	78	5	pursue	pursue	VERB
ftr-439	78	6	the	the	DET
ftr-439	78	7	foreign	foreign	ADJ
ftr-439	78	8	12	12	NUM
ftr-439	78	9	.	.	PUNCT
ftr-439	79	1	a	a	DET
ftr-439	79	2	broader	broad	ADJ
ftr-439	79	3	inquiry	inquiry	NOUN
ftr-439	79	4	would	would	AUX
ftr-439	79	5	be	be	AUX
ftr-439	79	6	whether	whether	SCONJ
ftr-439	79	7	limiting	limit	VERB
ftr-439	79	8	the	the	DET
ftr-439	79	9	credit	credit	NOUN
ftr-439	79	10	to	to	PART
ftr-439	79	11	income	income	NOUN
ftr-439	79	12	taxes	taxis	NOUN
ftr-439	79	13	is	be	AUX
ftr-439	79	14	appropriate	appropriate	ADJ
ftr-439	79	15	.	.	PUNCT
ftr-439	80	1	while	while	SCONJ
ftr-439	80	2	that	that	DET
ftr-439	80	3	question	question	NOUN
ftr-439	80	4	deserves	deserve	VERB
ftr-439	80	5	consideration	consideration	NOUN
ftr-439	80	6	,	,	PUNCT
ftr-439	80	7	the	the	DET
ftr-439	80	8	task	task	NOUN
ftr-439	80	9	is	be	AUX
ftr-439	80	10	not	not	PART
ftr-439	80	11	undertaken	undertake	VERB
ftr-439	80	12	here	here	ADV
ftr-439	80	13	.	.	PUNCT
ftr-439	81	1	13	13	X
ftr-439	81	2	.	.	X
ftr-439	81	3	see	see	VERB
ftr-439	81	4	generally	generally	ADV
ftr-439	81	5	joint	joint	ADJ
ftr-439	81	6	comm	comm	NOUN
ftr-439	81	7	.	.	PUNCT
ftr-439	82	1	on	on	ADP
ftr-439	82	2	tax'n	tax'n	NOUN
ftr-439	82	3	,	,	PUNCT
ftr-439	82	4	factors	factor	NOUN
ftr-439	82	5	affecting	affect	VERB
ftr-439	82	6	the	the	DET
ftr-439	82	7	international	international	ADJ
ftr-439	82	8	competitiveness	competitiveness	NOUN
ftr-439	82	9	of	of	ADP
ftr-439	82	10	the	the	DET
ftr-439	82	11	united	united	PROPN
ftr-439	82	12	states	states	PROPN
ftr-439	82	13	232	232	NUM
ftr-439	82	14	-	-	SYM
ftr-439	82	15	64	64	NUM
ftr-439	82	16	(	(	PUNCT
ftr-439	82	17	comm	comm	NOUN
ftr-439	82	18	.	.	PUNCT
ftr-439	83	1	print	print	NOUN
ftr-439	83	2	1991	1991	NUM
ftr-439	83	3	)	)	PUNCT
ftr-439	83	4	;	;	PUNCT
ftr-439	83	5	s.	s.	PROPN
ftr-439	83	6	van	van	PROPN
ftr-439	83	7	weeghel	weeghel	PROPN
ftr-439	83	8	.	.	PUNCT
ftr-439	84	1	the	the	DET
ftr-439	84	2	improper	improper	ADJ
ftr-439	84	3	use	use	NOUN
ftr-439	84	4	of	of	ADP
ftr-439	84	5	tax	tax	NOUN
ftr-439	84	6	treaties	treaty	NOUN
ftr-439	84	7	16	16	NUM
ftr-439	84	8	(	(	PUNCT
ftr-439	84	9	kluwer	kluwer	NOUN
ftr-439	84	10	,	,	PUNCT
ftr-439	84	11	1998	1998	NUM
ftr-439	84	12	)	)	PUNCT
ftr-439	84	13	.	.	PUNCT
ftr-439	85	1	1999	1999	NUM
ftr-439	85	2	]	]	PUNCT
ftr-439	85	3	florida	florida	PROPN
ftr-439	85	4	tax	tax	PROPN
ftr-439	85	5	review	review	NOUN
ftr-439	85	6	opportunity	opportunity	NOUN
ftr-439	85	7	,	,	PUNCT
ftr-439	85	8	it	it	PRON
ftr-439	85	9	will	will	AUX
ftr-439	85	10	not	not	PART
ftr-439	85	11	find	find	VERB
ftr-439	85	12	itself	itself	PRON
ftr-439	85	13	competing	compete	VERB
ftr-439	85	14	on	on	ADP
ftr-439	85	15	a	a	DET
ftr-439	85	16	level	level	NOUN
ftr-439	85	17	field	field	NOUN
ftr-439	85	18	and	and	CCONJ
ftr-439	85	19	will	will	AUX
ftr-439	85	20	be	be	AUX
ftr-439	85	21	less	less	ADV
ftr-439	85	22	likely	likely	ADJ
ftr-439	85	23	to	to	PART
ftr-439	85	24	survive	survive	VERB
ftr-439	85	25	the	the	DET
ftr-439	85	26	foreign	foreign	ADJ
ftr-439	85	27	competition	competition	NOUN
ftr-439	85	28	.	.	PUNCT
ftr-439	86	1	4	4	NUM
ftr-439	86	2	a	a	PRON
ftr-439	86	3	further	far	ADV
ftr-439	86	4	,	,	PUNCT
ftr-439	86	5	and	and	CCONJ
ftr-439	86	6	perhaps	perhaps	ADV
ftr-439	86	7	more	more	ADV
ftr-439	86	8	compelling	compelling	ADJ
ftr-439	86	9	,	,	PUNCT
ftr-439	86	10	reason	reason	NOUN
ftr-439	86	11	to	to	PART
ftr-439	86	12	rethink	rethink	VERB
ftr-439	86	13	the	the	DET
ftr-439	86	14	scope	scope	NOUN
ftr-439	86	15	of	of	ADP
ftr-439	86	16	the	the	DET
ftr-439	86	17	foreign	foreign	ADJ
ftr-439	86	18	tax	tax	NOUN
ftr-439	86	19	credit	credit	NOUN
ftr-439	86	20	lies	lie	VERB
ftr-439	86	21	in	in	ADP
ftr-439	86	22	its	its	PRON
ftr-439	86	23	effect	effect	NOUN
ftr-439	86	24	on	on	ADP
ftr-439	86	25	foreign	foreign	ADJ
ftr-439	86	26	governments	government	NOUN
ftr-439	86	27	.	.	PUNCT
ftr-439	87	1	foreign	foreign	ADJ
ftr-439	87	2	governments	government	NOUN
ftr-439	87	3	clearly	clearly	ADV
ftr-439	87	4	understand	understand	VERB
ftr-439	87	5	the	the	DET
ftr-439	87	6	discouraging	discouraging	ADJ
ftr-439	87	7	effect	effect	NOUN
ftr-439	87	8	of	of	ADP
ftr-439	87	9	double	double	ADJ
ftr-439	87	10	taxation	taxation	NOUN
ftr-439	87	11	.	.	PUNCT
ftr-439	88	1	if	if	SCONJ
ftr-439	88	2	a	a	DET
ftr-439	88	3	significant	significant	ADJ
ftr-439	88	4	tax	tax	NOUN
ftr-439	88	5	that	that	SCONJ
ftr-439	88	6	a	a	DET
ftr-439	88	7	foreign	foreign	ADJ
ftr-439	88	8	government	government	NOUN
ftr-439	88	9	proposes	propose	VERB
ftr-439	88	10	to	to	PART
ftr-439	88	11	levy	levy	VERB
ftr-439	88	12	will	will	AUX
ftr-439	88	13	not	not	PART
ftr-439	88	14	be	be	AUX
ftr-439	88	15	creditable	creditable	ADJ
ftr-439	88	16	in	in	ADP
ftr-439	88	17	a	a	DET
ftr-439	88	18	second	second	ADJ
ftr-439	88	19	jurisdiction	jurisdiction	NOUN
ftr-439	88	20	which	which	PRON
ftr-439	88	21	pursues	pursue	VERB
ftr-439	88	22	a	a	DET
ftr-439	88	23	policy	policy	NOUN
ftr-439	88	24	of	of	ADP
ftr-439	88	25	world	world	NOUN
ftr-439	88	26	-	-	PUNCT
ftr-439	88	27	wide	wide	ADJ
ftr-439	88	28	taxation	taxation	NOUN
ftr-439	88	29	of	of	ADP
ftr-439	88	30	its	its	PRON
ftr-439	88	31	domestic	domestic	ADJ
ftr-439	88	32	corporations	corporation	NOUN
ftr-439	88	33	,	,	PUNCT
ftr-439	88	34	then	then	ADV
ftr-439	88	35	that	that	DET
ftr-439	88	36	tax	tax	NOUN
ftr-439	88	37	will	will	AUX
ftr-439	88	38	quite	quite	ADV
ftr-439	88	39	reasonably	reasonably	ADV
ftr-439	88	40	be	be	AUX
ftr-439	88	41	assumed	assume	VERB
ftr-439	88	42	to	to	PART
ftr-439	88	43	discourage	discourage	VERB
ftr-439	88	44	inbound	inbound	ADJ
ftr-439	88	45	investment	investment	NOUN
ftr-439	88	46	from	from	ADP
ftr-439	88	47	that	that	DET
ftr-439	88	48	second	second	ADJ
ftr-439	88	49	country	country	NOUN
ftr-439	88	50	.	.	PUNCT
ftr-439	89	1	if	if	SCONJ
ftr-439	89	2	,	,	PUNCT
ftr-439	89	3	in	in	ADP
ftr-439	89	4	addition	addition	NOUN
ftr-439	89	5	,	,	PUNCT
ftr-439	89	6	the	the	DET
ftr-439	89	7	second	second	ADJ
ftr-439	89	8	country	country	NOUN
ftr-439	89	9	is	be	AUX
ftr-439	89	10	an	an	DET
ftr-439	89	11	important	important	ADJ
ftr-439	89	12	source	source	NOUN
ftr-439	89	13	of	of	ADP
ftr-439	89	14	investment	investment	NOUN
ftr-439	89	15	for	for	ADP
ftr-439	89	16	the	the	DET
ftr-439	89	17	foreign	foreign	ADJ
ftr-439	89	18	government	government	NOUN
ftr-439	89	19	,	,	PUNCT
ftr-439	89	20	that	that	DET
ftr-439	89	21	government	government	NOUN
ftr-439	89	22	will	will	AUX
ftr-439	89	23	find	find	VERB
ftr-439	89	24	itself	itself	PRON
ftr-439	89	25	under	under	ADP
ftr-439	89	26	substantial	substantial	ADJ
ftr-439	89	27	,	,	PUNCT
ftr-439	89	28	probably	probably	ADV
ftr-439	89	29	overwhelming	overwhelming	ADJ
ftr-439	89	30	,	,	PUNCT
ftr-439	89	31	pressure	pressure	NOUN
ftr-439	89	32	to	to	PART
ftr-439	89	33	revise	revise	VERB
ftr-439	89	34	its	its	PRON
ftr-439	89	35	otherwise	otherwise	ADV
ftr-439	89	36	preferred	prefer	VERB
ftr-439	89	37	approach	approach	NOUN
ftr-439	89	38	to	to	ADP
ftr-439	89	39	broad	broad	ADJ
ftr-439	89	40	based	base	VERB
ftr-439	89	41	taxation	taxation	NOUN
ftr-439	89	42	.	.	PUNCT
ftr-439	90	1	there	there	PRON
ftr-439	90	2	are	be	VERB
ftr-439	90	3	at	at	ADV
ftr-439	90	4	least	least	ADJ
ftr-439	90	5	two	two	NUM
ftr-439	90	6	undesirable	undesirable	ADJ
ftr-439	90	7	consequences	consequence	NOUN
ftr-439	90	8	of	of	ADP
ftr-439	90	9	this	this	DET
ftr-439	90	10	pressure	pressure	NOUN
ftr-439	90	11	on	on	ADP
ftr-439	90	12	foreign	foreign	ADJ
ftr-439	90	13	governments	government	NOUN
ftr-439	90	14	to	to	PART
ftr-439	90	15	conform	conform	VERB
ftr-439	90	16	the	the	DET
ftr-439	90	17	boundaries	boundary	NOUN
ftr-439	90	18	of	of	ADP
ftr-439	90	19	their	their	PRON
ftr-439	90	20	income	income	NOUN
ftr-439	90	21	tax	tax	NOUN
ftr-439	90	22	laws	law	NOUN
ftr-439	90	23	to	to	ADP
ftr-439	90	24	the	the	DET
ftr-439	90	25	u.s	u.s	PROPN
ftr-439	90	26	.	.	PROPN
ftr-439	90	27	conception	conception	NOUN
ftr-439	90	28	of	of	ADP
ftr-439	90	29	income	income	NOUN
ftr-439	90	30	taxation	taxation	NOUN
ftr-439	90	31	.	.	PUNCT
ftr-439	91	1	first	first	ADV
ftr-439	91	2	is	be	AUX
ftr-439	91	3	the	the	DET
ftr-439	91	4	potential	potential	ADJ
ftr-439	91	5	damage	damage	NOUN
ftr-439	91	6	to	to	ADP
ftr-439	91	7	our	our	PRON
ftr-439	91	8	relationships	relationship	NOUN
ftr-439	91	9	with	with	ADP
ftr-439	91	10	our	our	PRON
ftr-439	91	11	trading	trading	NOUN
ftr-439	91	12	partners	partner	NOUN
ftr-439	91	13	.	.	PUNCT
ftr-439	92	1	of	of	ADP
ftr-439	92	2	course	course	NOUN
ftr-439	92	3	,	,	PUNCT
ftr-439	92	4	not	not	PART
ftr-439	92	5	all	all	DET
ftr-439	92	6	foreign	foreign	ADJ
ftr-439	92	7	taxes	taxis	NOUN
ftr-439	92	8	will	will	AUX
ftr-439	92	9	ever	ever	ADV
ftr-439	92	10	be	be	AUX
ftr-439	92	11	,	,	PUNCT
ftr-439	92	12	or	or	CCONJ
ftr-439	92	13	should	should	AUX
ftr-439	92	14	be	be	AUX
ftr-439	92	15	,	,	PUNCT
ftr-439	92	16	eligible	eligible	ADJ
ftr-439	92	17	for	for	ADP
ftr-439	92	18	the	the	DET
ftr-439	92	19	credit	credit	NOUN
ftr-439	92	20	.	.	PUNCT
ftr-439	93	1	however	however	ADV
ftr-439	93	2	,	,	PUNCT
ftr-439	93	3	an	an	DET
ftr-439	93	4	excessive	excessive	ADJ
ftr-439	93	5	and	and	CCONJ
ftr-439	93	6	unreasonable	unreasonable	ADJ
ftr-439	93	7	narrowness	narrowness	NOUN
ftr-439	93	8	in	in	ADP
ftr-439	93	9	the	the	DET
ftr-439	93	10	description	description	NOUN
ftr-439	93	11	of	of	ADP
ftr-439	93	12	the	the	DET
ftr-439	93	13	taxes	taxis	NOUN
ftr-439	93	14	that	that	PRON
ftr-439	93	15	are	be	AUX
ftr-439	93	16	creditable	creditable	ADJ
ftr-439	93	17	in	in	ADP
ftr-439	93	18	the	the	DET
ftr-439	93	19	united	united	PROPN
ftr-439	93	20	states	states	PROPN
ftr-439	93	21	works	work	VERB
ftr-439	93	22	an	an	DET
ftr-439	93	23	unnecessary	unnecessary	ADJ
ftr-439	93	24	oppression	oppression	NOUN
ftr-439	93	25	on	on	ADP
ftr-439	93	26	our	our	PRON
ftr-439	93	27	neighboring	neighboring	NOUN
ftr-439	93	28	countries	country	NOUN
ftr-439	93	29	without	without	ADP
ftr-439	93	30	producing	produce	VERB
ftr-439	93	31	any	any	DET
ftr-439	93	32	countervailing	countervailing	ADJ
ftr-439	93	33	benefit	benefit	NOUN
ftr-439	93	34	to	to	ADP
ftr-439	93	35	the	the	DET
ftr-439	93	36	united	united	PROPN
ftr-439	93	37	states	states	PROPN
ftr-439	93	38	.	.	PUNCT
ftr-439	94	1	there	there	PRON
ftr-439	94	2	is	be	VERB
ftr-439	94	3	no	no	DET
ftr-439	94	4	gain	gain	NOUN
ftr-439	94	5	from	from	ADP
ftr-439	94	6	such	such	DET
ftr-439	94	7	an	an	DET
ftr-439	94	8	approach	approach	NOUN
ftr-439	94	9	to	to	ADP
ftr-439	94	10	international	international	ADJ
ftr-439	94	11	relations	relation	NOUN
ftr-439	94	12	.	.	PUNCT
ftr-439	95	1	moreover	moreover	ADV
ftr-439	95	2	,	,	PUNCT
ftr-439	95	3	to	to	ADP
ftr-439	95	4	the	the	DET
ftr-439	95	5	extent	extent	NOUN
ftr-439	95	6	that	that	SCONJ
ftr-439	95	7	other	other	ADJ
ftr-439	95	8	countries	country	NOUN
ftr-439	95	9	do	do	AUX
ftr-439	95	10	conform	conform	VERB
ftr-439	95	11	their	their	PRON
ftr-439	95	12	taxing	tax	VERB
ftr-439	95	13	systems	system	NOUN
ftr-439	95	14	to	to	ADP
ftr-439	95	15	the	the	DET
ftr-439	95	16	admittedly	admittedly	ADV
ftr-439	95	17	creditable	creditable	ADJ
ftr-439	95	18	,	,	PUNCT
ftr-439	95	19	innovation	innovation	NOUN
ftr-439	95	20	and	and	CCONJ
ftr-439	95	21	experimentation	experimentation	NOUN
ftr-439	95	22	in	in	ADP
ftr-439	95	23	public	public	ADJ
ftr-439	95	24	finance	finance	NOUN
ftr-439	95	25	will	will	AUX
ftr-439	95	26	be	be	AUX
ftr-439	95	27	discouraged	discourage	VERB
ftr-439	95	28	.	.	PUNCT
ftr-439	96	1	the	the	DET
ftr-439	96	2	current	current	ADJ
ftr-439	96	3	level	level	NOUN
ftr-439	96	4	of	of	ADP
ftr-439	96	5	antagonism	antagonism	NOUN
ftr-439	96	6	within	within	ADP
ftr-439	96	7	the	the	DET
ftr-439	96	8	united	united	PROPN
ftr-439	96	9	states	states	PROPN
ftr-439	96	10	to	to	ADP
ftr-439	96	11	our	our	PRON
ftr-439	96	12	own	own	ADJ
ftr-439	96	13	income	income	NOUN
ftr-439	96	14	tax	tax	NOUN
ftr-439	96	15	law	law	NOUN
ftr-439	96	16	has	have	AUX
ftr-439	96	17	led	lead	VERB
ftr-439	96	18	to	to	ADP
ftr-439	96	19	repeated	repeat	VERB
ftr-439	96	20	calls	call	NOUN
ftr-439	96	21	for	for	ADP
ftr-439	96	22	"	"	PUNCT
ftr-439	96	23	major	major	ADJ
ftr-439	96	24	tax	tax	NOUN
ftr-439	96	25	reform	reform	NOUN
ftr-439	96	26	.	.	PUNCT
ftr-439	96	27	"	"	PUNCT
ftr-439	97	1	yet	yet	ADV
ftr-439	97	2	,	,	PUNCT
ftr-439	97	3	one	one	NUM
ftr-439	97	4	of	of	ADP
ftr-439	97	5	the	the	DET
ftr-439	97	6	obstacles	obstacle	NOUN
ftr-439	97	7	to	to	PART
ftr-439	97	8	truly	truly	ADV
ftr-439	97	9	major	major	ADJ
ftr-439	97	10	reform	reform	NOUN
ftr-439	97	11	is	be	AUX
ftr-439	97	12	the	the	DET
ftr-439	97	13	lack	lack	NOUN
ftr-439	97	14	of	of	ADP
ftr-439	97	15	international	international	ADJ
ftr-439	97	16	experience	experience	NOUN
ftr-439	97	17	with	with	ADP
ftr-439	97	18	other	other	ADJ
ftr-439	97	19	forms	form	NOUN
ftr-439	97	20	of	of	ADP
ftr-439	97	21	taxation	taxation	NOUN
ftr-439	97	22	other	other	ADJ
ftr-439	97	23	than	than	ADP
ftr-439	97	24	value	value	NOUN
ftr-439	97	25	added	add	VERB
ftr-439	97	26	taxation	taxation	NOUN
ftr-439	97	27	.	.	PUNCT
ftr-439	98	1	just	just	ADV
ftr-439	98	2	as	as	SCONJ
ftr-439	98	3	the	the	DET
ftr-439	98	4	states	state	NOUN
ftr-439	98	5	may	may	AUX
ftr-439	98	6	function	function	VERB
ftr-439	98	7	as	as	ADP
ftr-439	98	8	laboratories	laboratory	NOUN
ftr-439	98	9	for	for	ADP
ftr-439	98	10	public	public	ADJ
ftr-439	98	11	policy	policy	NOUN
ftr-439	98	12	development	development	NOUN
ftr-439	98	13	within	within	ADP
ftr-439	98	14	our	our	PRON
ftr-439	98	15	federal	federal	ADJ
ftr-439	98	16	system	system	NOUN
ftr-439	98	17	,	,	PUNCT
ftr-439	98	18	the	the	DET
ftr-439	98	19	several	several	ADJ
ftr-439	98	20	countries	country	NOUN
ftr-439	98	21	of	of	ADP
ftr-439	98	22	the	the	DET
ftr-439	98	23	world	world	NOUN
ftr-439	98	24	have	have	VERB
ftr-439	98	25	and	and	CCONJ
ftr-439	98	26	should	should	AUX
ftr-439	98	27	be	be	AUX
ftr-439	98	28	able	able	ADJ
ftr-439	98	29	to	to	PART
ftr-439	98	30	continue	continue	VERB
ftr-439	98	31	to	to	PART
ftr-439	98	32	serve	serve	VERB
ftr-439	98	33	as	as	ADP
ftr-439	98	34	testing	testing	NOUN
ftr-439	98	35	grounds	ground	NOUN
ftr-439	98	36	for	for	ADP
ftr-439	98	37	new	new	ADJ
ftr-439	98	38	approaches	approach	NOUN
ftr-439	98	39	to	to	ADP
ftr-439	98	40	taxation	taxation	NOUN
ftr-439	98	41	.	.	PUNCT
ftr-439	99	1	the	the	DET
ftr-439	99	2	pressure	pressure	NOUN
ftr-439	99	3	to	to	PART
ftr-439	99	4	conform	conform	VERB
ftr-439	99	5	their	their	PRON
ftr-439	99	6	system	system	NOUN
ftr-439	99	7	to	to	ADP
ftr-439	99	8	our	our	PRON
ftr-439	99	9	definition	definition	NOUN
ftr-439	99	10	14	14	NUM
ftr-439	99	11	.	.	PUNCT
ftr-439	100	1	despite	despite	SCONJ
ftr-439	100	2	the	the	DET
ftr-439	100	3	negative	negative	ADJ
ftr-439	100	4	effect	effect	NOUN
ftr-439	100	5	of	of	ADP
ftr-439	100	6	an	an	DET
ftr-439	100	7	unduly	unduly	ADV
ftr-439	100	8	narrow	narrow	ADJ
ftr-439	100	9	credit	credit	NOUN
ftr-439	100	10	,	,	PUNCT
ftr-439	100	11	the	the	DET
ftr-439	100	12	existing	exist	VERB
ftr-439	100	13	scope	scope	NOUN
ftr-439	100	14	of	of	ADP
ftr-439	100	15	the	the	DET
ftr-439	100	16	foreign	foreign	ADJ
ftr-439	100	17	tax	tax	NOUN
ftr-439	100	18	credit	credit	NOUN
ftr-439	100	19	has	have	AUX
ftr-439	100	20	not	not	PART
ftr-439	100	21	in	in	ADP
ftr-439	100	22	recent	recent	ADJ
ftr-439	100	23	years	year	NOUN
ftr-439	100	24	been	be	AUX
ftr-439	100	25	as	as	ADV
ftr-439	100	26	controversial	controversial	ADJ
ftr-439	100	27	as	as	SCONJ
ftr-439	100	28	might	might	AUX
ftr-439	100	29	have	have	AUX
ftr-439	100	30	been	be	AUX
ftr-439	100	31	expected	expect	VERB
ftr-439	100	32	.	.	PUNCT
ftr-439	101	1	there	there	PRON
ftr-439	101	2	are	be	VERB
ftr-439	101	3	perhaps	perhaps	ADV
ftr-439	101	4	two	two	NUM
ftr-439	101	5	reasons	reason	NOUN
ftr-439	101	6	for	for	ADP
ftr-439	101	7	business	business	NOUN
ftr-439	101	8	'	'	PUNCT
ftr-439	101	9	acquiescence	acquiescence	NOUN
ftr-439	101	10	.	.	PUNCT
ftr-439	102	1	the	the	DET
ftr-439	102	2	failure	failure	NOUN
ftr-439	102	3	of	of	ADP
ftr-439	102	4	prior	prior	ADJ
ftr-439	102	5	efforts	effort	NOUN
ftr-439	102	6	to	to	PART
ftr-439	102	7	correct	correct	VERB
ftr-439	102	8	the	the	DET
ftr-439	102	9	scope	scope	NOUN
ftr-439	102	10	of	of	ADP
ftr-439	102	11	the	the	DET
ftr-439	102	12	credit	credit	NOUN
ftr-439	102	13	has	have	AUX
ftr-439	102	14	taught	teach	VERB
ftr-439	102	15	that	that	SCONJ
ftr-439	102	16	the	the	DET
ftr-439	102	17	solution	solution	NOUN
ftr-439	102	18	is	be	AUX
ftr-439	102	19	elusive	elusive	ADJ
ftr-439	102	20	while	while	SCONJ
ftr-439	102	21	attempts	attempt	VERB
ftr-439	102	22	to	to	PART
ftr-439	102	23	achieve	achieve	VERB
ftr-439	102	24	it	it	PRON
ftr-439	102	25	can	can	AUX
ftr-439	102	26	be	be	AUX
ftr-439	102	27	counterproductive	counterproductive	ADJ
ftr-439	102	28	.	.	PUNCT
ftr-439	103	1	second	second	ADJ
ftr-439	103	2	,	,	PUNCT
ftr-439	103	3	the	the	DET
ftr-439	103	4	combination	combination	NOUN
ftr-439	103	5	of	of	ADP
ftr-439	103	6	the	the	DET
ftr-439	103	7	relatively	relatively	ADV
ftr-439	103	8	low	low	ADJ
ftr-439	103	9	rates	rate	NOUN
ftr-439	103	10	of	of	ADP
ftr-439	103	11	u.s	u.s	PROPN
ftr-439	103	12	.	.	PROPN
ftr-439	103	13	taxation	taxation	NOUN
ftr-439	103	14	of	of	ADP
ftr-439	103	15	business	business	NOUN
ftr-439	103	16	and	and	CCONJ
ftr-439	103	17	particular	particular	ADJ
ftr-439	103	18	features	feature	NOUN
ftr-439	103	19	of	of	ADP
ftr-439	103	20	the	the	DET
ftr-439	103	21	computation	computation	NOUN
ftr-439	103	22	of	of	ADP
ftr-439	103	23	the	the	DET
ftr-439	103	24	overall	overall	ADJ
ftr-439	103	25	limitation	limitation	NOUN
ftr-439	103	26	on	on	ADP
ftr-439	103	27	the	the	DET
ftr-439	103	28	amount	amount	NOUN
ftr-439	103	29	of	of	ADP
ftr-439	103	30	foreign	foreign	ADJ
ftr-439	103	31	taxes	taxis	NOUN
ftr-439	103	32	that	that	PRON
ftr-439	103	33	may	may	AUX
ftr-439	103	34	be	be	AUX
ftr-439	103	35	credited	credit	VERB
ftr-439	103	36	against	against	ADP
ftr-439	103	37	u.s	u.s	PROPN
ftr-439	103	38	.	.	PROPN
ftr-439	103	39	income	income	NOUN
ftr-439	103	40	tax	tax	NOUN
ftr-439	103	41	liabilities	liability	NOUN
ftr-439	103	42	have	have	AUX
ftr-439	103	43	left	leave	VERB
ftr-439	103	44	many	many	ADJ
ftr-439	103	45	u.s	u.s	PROPN
ftr-439	103	46	.	.	PROPN
ftr-439	103	47	businesses	business	NOUN
ftr-439	103	48	with	with	ADP
ftr-439	103	49	more	more	ADJ
ftr-439	103	50	foreign	foreign	ADJ
ftr-439	103	51	tax	tax	NOUN
ftr-439	103	52	credits	credit	NOUN
ftr-439	103	53	than	than	SCONJ
ftr-439	103	54	they	they	PRON
ftr-439	103	55	can	can	AUX
ftr-439	103	56	use	use	VERB
ftr-439	103	57	.	.	PUNCT
ftr-439	104	1	in	in	ADP
ftr-439	104	2	the	the	DET
ftr-439	104	3	face	face	NOUN
ftr-439	104	4	of	of	ADP
ftr-439	104	5	such	such	ADJ
ftr-439	104	6	excess	excess	ADJ
ftr-439	104	7	credits	credit	NOUN
ftr-439	104	8	,	,	PUNCT
ftr-439	104	9	making	make	VERB
ftr-439	104	10	the	the	DET
ftr-439	104	11	credit	credit	NOUN
ftr-439	104	12	more	more	ADV
ftr-439	104	13	inclusive	inclusive	ADJ
ftr-439	104	14	naturally	naturally	ADV
ftr-439	104	15	falls	fall	VERB
ftr-439	104	16	low	low	ADV
ftr-439	104	17	on	on	ADP
ftr-439	104	18	the	the	DET
ftr-439	104	19	list	list	NOUN
ftr-439	104	20	of	of	ADP
ftr-439	104	21	tax	tax	NOUN
ftr-439	104	22	reform	reform	NOUN
ftr-439	104	23	priorities	priority	NOUN
ftr-439	104	24	.	.	PUNCT
ftr-439	105	1	[	[	X
ftr-439	105	2	vol	vol	NOUN
ftr-439	105	3	.	.	PUNCT
ftr-439	105	4	4:2	4:2	NUM
ftr-439	105	5	international	international	ADJ
ftr-439	105	6	conity	conity	NOUN
ftr-439	105	7	and	and	CCONJ
ftr-439	105	8	the	the	DET
ftr-439	105	9	foreign	foreign	ADJ
ftr-439	105	10	tar	tar	NOUN
ftr-439	105	11	credit	credit	NOUN
ftr-439	105	12	of	of	ADP
ftr-439	105	13	income	income	NOUN
ftr-439	105	14	taxation	taxation	NOUN
ftr-439	105	15	may	may	AUX
ftr-439	105	16	severely	severely	ADV
ftr-439	105	17	retard	retard	VERB
ftr-439	105	18	such	such	ADJ
ftr-439	105	19	experimentation	experimentation	NOUN
ftr-439	105	20	,	,	PUNCT
ftr-439	105	21	and	and	CCONJ
ftr-439	105	22	that	that	PRON
ftr-439	105	23	is	be	AUX
ftr-439	105	24	our	our	PRON
ftr-439	105	25	loss	loss	NOUN
ftr-439	105	26	as	as	ADV
ftr-439	105	27	well	well	ADV
ftr-439	105	28	as	as	ADP
ftr-439	105	29	theirs	theirs	PRON
ftr-439	105	30	.	.	PUNCT
ftr-439	106	1	these	these	DET
ftr-439	106	2	concerns	concern	NOUN
ftr-439	106	3	are	be	AUX
ftr-439	106	4	not	not	PART
ftr-439	106	5	merely	merely	ADV
ftr-439	106	6	theoretical	theoretical	ADJ
ftr-439	106	7	.	.	PUNCT
ftr-439	107	1	charles	charles	PROPN
ftr-439	107	2	mclure	mclure	NOUN
ftr-439	107	3	and	and	CCONJ
ftr-439	107	4	george	george	PROPN
ftr-439	107	5	zodrow	zodrow	PROPN
ftr-439	107	6	have	have	AUX
ftr-439	107	7	reported	report	VERB
ftr-439	107	8	that	that	SCONJ
ftr-439	107	9	in	in	ADP
ftr-439	107	10	1994	1994	NUM
ftr-439	107	11	bolivia	bolivia	NOUN
ftr-439	107	12	seriously	seriously	ADV
ftr-439	107	13	considered	consider	VERB
ftr-439	107	14	adopting	adopt	VERB
ftr-439	107	15	a	a	DET
ftr-439	107	16	flat	flat	ADJ
ftr-439	107	17	tax	tax	NOUN
ftr-439	107	18	which	which	PRON
ftr-439	107	19	would	would	AUX
ftr-439	107	20	have	have	AUX
ftr-439	107	21	provided	provide	VERB
ftr-439	107	22	a	a	DET
ftr-439	107	23	working	work	VERB
ftr-439	107	24	model	model	NOUN
ftr-439	107	25	for	for	ADP
ftr-439	107	26	the	the	DET
ftr-439	107	27	consumption	consumption	NOUN
ftr-439	107	28	tax	tax	NOUN
ftr-439	107	29	advocates	advocate	NOUN
ftr-439	107	30	in	in	ADP
ftr-439	107	31	the	the	DET
ftr-439	107	32	united	united	PROPN
ftr-439	107	33	states	states	PROPN
ftr-439	107	34	.	.	PUNCT
ftr-439	108	1	however	however	ADV
ftr-439	108	2	,	,	PUNCT
ftr-439	108	3	"	"	PUNCT
ftr-439	108	4	the	the	DET
ftr-439	108	5	irs	irs	PROPN
ftr-439	108	6	's	's	PART
ftr-439	108	7	decision	decision	NOUN
ftr-439	108	8	that	that	SCONJ
ftr-439	108	9	the	the	DET
ftr-439	108	10	hybrid	hybrid	ADJ
ftr-439	108	11	cash	cash	NOUN
ftr-439	108	12	flow	flow	NOUN
ftr-439	108	13	tax	tax	NOUN
ftr-439	108	14	would	would	AUX
ftr-439	108	15	not	not	PART
ftr-439	108	16	be	be	AUX
ftr-439	108	17	creditable	creditable	ADJ
ftr-439	108	18	prevented	prevent	VERB
ftr-439	108	19	bolivia	bolivia	NOUN
ftr-439	108	20	from	from	ADP
ftr-439	108	21	introducing	introduce	VERB
ftr-439	108	22	a	a	DET
ftr-439	108	23	tax	tax	NOUN
ftr-439	108	24	that	that	PRON
ftr-439	108	25	had	have	VERB
ftr-439	108	26	clear	clear	ADJ
ftr-439	108	27	economic	economic	ADJ
ftr-439	108	28	and	and	CCONJ
ftr-439	108	29	administrative	administrative	ADJ
ftr-439	108	30	benefits	benefit	NOUN
ftr-439	108	31	for	for	ADP
ftr-439	108	32	that	that	DET
ftr-439	108	33	country	country	NOUN
ftr-439	108	34	.	.	PUNCT
ftr-439	109	1	"15	"15	PUNCT
ftr-439	110	1	while	while	SCONJ
ftr-439	110	2	the	the	DET
ftr-439	110	3	experiences	experience	NOUN
ftr-439	110	4	of	of	ADP
ftr-439	110	5	other	other	ADJ
ftr-439	110	6	countries	country	NOUN
ftr-439	110	7	have	have	AUX
ftr-439	110	8	not	not	PART
ftr-439	110	9	been	be	AUX
ftr-439	110	10	documented	document	VERB
ftr-439	110	11	like	like	ADP
ftr-439	110	12	the	the	DET
ftr-439	110	13	bolivian	bolivian	ADJ
ftr-439	110	14	experience	experience	NOUN
ftr-439	110	15	,	,	PUNCT
ftr-439	110	16	the	the	DET
ftr-439	110	17	pressures	pressure	NOUN
ftr-439	110	18	that	that	PRON
ftr-439	110	19	forced	force	VERB
ftr-439	110	20	bolivia	bolivia	PROPN
ftr-439	110	21	to	to	PART
ftr-439	110	22	adopted	adopted	VERB
ftr-439	110	23	a	a	DET
ftr-439	110	24	conventional	conventional	ADJ
ftr-439	110	25	income	income	NOUN
ftr-439	110	26	tax	tax	NOUN
ftr-439	110	27	exist	exist	VERB
ftr-439	110	28	for	for	ADP
ftr-439	110	29	all	all	DET
ftr-439	110	30	countries	country	NOUN
ftr-439	110	31	that	that	PRON
ftr-439	110	32	are	be	AUX
ftr-439	110	33	dependant	dependant	ADJ
ftr-439	110	34	upon	upon	SCONJ
ftr-439	110	35	investment	investment	NOUN
ftr-439	110	36	from	from	ADP
ftr-439	110	37	the	the	DET
ftr-439	110	38	united	united	PROPN
ftr-439	110	39	states	states	PROPN
ftr-439	110	40	.	.	PUNCT
ftr-439	111	1	iii	iii	X
ftr-439	111	2	.	.	PUNCT
ftr-439	112	1	the	the	DET
ftr-439	112	2	contours	contours	NOUN
ftr-439	112	3	of	of	ADP
ftr-439	112	4	the	the	DET
ftr-439	112	5	foreign	foreign	ADJ
ftr-439	112	6	tax	tax	NOUN
ftr-439	112	7	credit	credit	NOUN
ftr-439	112	8	in	in	ADP
ftr-439	112	9	order	order	NOUN
ftr-439	112	10	to	to	PART
ftr-439	112	11	appreciate	appreciate	VERB
ftr-439	112	12	the	the	DET
ftr-439	112	13	importance	importance	NOUN
ftr-439	112	14	of	of	ADP
ftr-439	112	15	crediting	credit	VERB
ftr-439	112	16	foreign	foreign	ADJ
ftr-439	112	17	taxes	taxis	NOUN
ftr-439	112	18	and	and	CCONJ
ftr-439	112	19	to	to	PART
ftr-439	112	20	understand	understand	VERB
ftr-439	112	21	how	how	SCONJ
ftr-439	112	22	that	that	DET
ftr-439	112	23	result	result	NOUN
ftr-439	112	24	can	can	AUX
ftr-439	112	25	be	be	AUX
ftr-439	112	26	blocked	block	VERB
ftr-439	112	27	under	under	ADP
ftr-439	112	28	current	current	ADJ
ftr-439	112	29	law	law	NOUN
ftr-439	112	30	,	,	PUNCT
ftr-439	112	31	it	it	PRON
ftr-439	112	32	will	will	AUX
ftr-439	112	33	be	be	AUX
ftr-439	112	34	useful	useful	ADJ
ftr-439	112	35	to	to	PART
ftr-439	112	36	rehearse	rehearse	VERB
ftr-439	112	37	the	the	DET
ftr-439	112	38	operation	operation	NOUN
ftr-439	112	39	of	of	ADP
ftr-439	112	40	the	the	DET
ftr-439	112	41	credit	credit	NOUN
ftr-439	112	42	in	in	ADP
ftr-439	112	43	broad	broad	ADJ
ftr-439	112	44	outline	outline	NOUN
ftr-439	112	45	.	.	PUNCT
ftr-439	113	1	for	for	ADP
ftr-439	113	2	the	the	DET
ftr-439	113	3	sake	sake	NOUN
ftr-439	113	4	of	of	ADP
ftr-439	113	5	this	this	DET
ftr-439	113	6	discussion	discussion	NOUN
ftr-439	113	7	,	,	PUNCT
ftr-439	113	8	assume	assume	VERB
ftr-439	113	9	that	that	SCONJ
ftr-439	113	10	the	the	DET
ftr-439	113	11	u.s	u.s	PROPN
ftr-439	113	12	.	.	PROPN
ftr-439	113	13	tax	tax	NOUN
ftr-439	113	14	rate	rate	NOUN
ftr-439	113	15	is	be	AUX
ftr-439	113	16	35	35	NUM
ftr-439	113	17	%	%	NOUN
ftr-439	113	18	while	while	SCONJ
ftr-439	113	19	the	the	DET
ftr-439	113	20	foreign	foreign	ADJ
ftr-439	113	21	rate	rate	NOUN
ftr-439	113	22	is	be	AUX
ftr-439	113	23	only	only	ADV
ftr-439	113	24	25	25	NUM
ftr-439	113	25	%	%	NOUN
ftr-439	113	26	and	and	CCONJ
ftr-439	113	27	that	that	SCONJ
ftr-439	113	28	the	the	DET
ftr-439	113	29	only	only	ADJ
ftr-439	113	30	income	income	NOUN
ftr-439	113	31	in	in	ADP
ftr-439	113	32	question	question	NOUN
ftr-439	113	33	is	be	AUX
ftr-439	113	34	$	$	SYM
ftr-439	113	35	1000	1000	NUM
ftr-439	113	36	of	of	ADP
ftr-439	113	37	net	net	ADJ
ftr-439	113	38	income	income	NOUN
ftr-439	113	39	derived	derive	VERB
ftr-439	113	40	from	from	ADP
ftr-439	113	41	a	a	DET
ftr-439	113	42	single	single	ADJ
ftr-439	113	43	foreign	foreign	ADJ
ftr-439	113	44	jurisdiction	jurisdiction	NOUN
ftr-439	113	45	.	.	PUNCT
ftr-439	114	1	as	as	ADP
ftr-439	114	2	one	one	NUM
ftr-439	114	3	basis	basis	NOUN
ftr-439	114	4	for	for	ADP
ftr-439	114	5	comparison	comparison	NOUN
ftr-439	114	6	,	,	PUNCT
ftr-439	114	7	notice	notice	VERB
ftr-439	114	8	that	that	SCONJ
ftr-439	114	9	if	if	SCONJ
ftr-439	114	10	the	the	DET
ftr-439	114	11	united	united	PROPN
ftr-439	114	12	states	states	PROPN
ftr-439	114	13	,	,	PUNCT
ftr-439	114	14	the	the	DET
ftr-439	114	15	residence	residence	NOUN
ftr-439	114	16	jurisdiction	jurisdiction	NOUN
ftr-439	114	17	in	in	ADP
ftr-439	114	18	our	our	PRON
ftr-439	114	19	example	example	NOUN
ftr-439	114	20	,	,	PUNCT
ftr-439	114	21	applied	apply	VERB
ftr-439	114	22	a	a	DET
ftr-439	114	23	territorial	territorial	ADJ
ftr-439	114	24	based	base	VERB
ftr-439	114	25	taxing	tax	VERB
ftr-439	114	26	system	system	NOUN
ftr-439	114	27	,	,	PUNCT
ftr-439	114	28	the	the	DET
ftr-439	114	29	final	final	ADJ
ftr-439	114	30	tax	tax	NOUN
ftr-439	114	31	paid	pay	VERB
ftr-439	114	32	by	by	ADP
ftr-439	114	33	the	the	DET
ftr-439	114	34	taxpayer	taxpayer	NOUN
ftr-439	114	35	on	on	ADP
ftr-439	114	36	this	this	DET
ftr-439	114	37	income	income	NOUN
ftr-439	114	38	would	would	AUX
ftr-439	114	39	be	be	AUX
ftr-439	114	40	$	$	SYM
ftr-439	114	41	250	250	NUM
ftr-439	114	42	,	,	PUNCT
ftr-439	114	43	25	25	NUM
ftr-439	114	44	%	%	NOUN
ftr-439	114	45	of	of	ADP
ftr-439	114	46	the	the	DET
ftr-439	114	47	net	net	ADJ
ftr-439	114	48	income	income	NOUN
ftr-439	114	49	,	,	PUNCT
ftr-439	114	50	and	and	CCONJ
ftr-439	114	51	there	there	PRON
ftr-439	114	52	would	would	AUX
ftr-439	114	53	be	be	AUX
ftr-439	114	54	no	no	DET
ftr-439	114	55	need	need	NOUN
ftr-439	114	56	to	to	PART
ftr-439	114	57	coordinate	coordinate	VERB
ftr-439	114	58	the	the	DET
ftr-439	114	59	foreign	foreign	ADJ
ftr-439	114	60	and	and	CCONJ
ftr-439	114	61	domestic	domestic	ADJ
ftr-439	114	62	taxes	taxis	NOUN
ftr-439	114	63	.	.	PUNCT
ftr-439	115	1	the	the	DET
ftr-439	115	2	foreign	foreign	ADJ
ftr-439	115	3	tax	tax	NOUN
ftr-439	115	4	would	would	AUX
ftr-439	115	5	be	be	AUX
ftr-439	115	6	,	,	PUNCT
ftr-439	115	7	quite	quite	ADV
ftr-439	115	8	simply	simply	ADV
ftr-439	115	9	,	,	PUNCT
ftr-439	115	10	the	the	DET
ftr-439	115	11	final	final	ADJ
ftr-439	115	12	tax	tax	NOUN
ftr-439	115	13	.	.	PUNCT
ftr-439	116	1	the	the	DET
ftr-439	116	2	united	united	PROPN
ftr-439	116	3	states	states	PROPN
ftr-439	116	4	,	,	PUNCT
ftr-439	116	5	of	of	ADP
ftr-439	116	6	course	course	NOUN
ftr-439	116	7	,	,	PUNCT
ftr-439	116	8	does	do	AUX
ftr-439	116	9	tax	tax	VERB
ftr-439	116	10	foreign	foreign	ADJ
ftr-439	116	11	source	source	NOUN
ftr-439	116	12	income	income	NOUN
ftr-439	116	13	and	and	CCONJ
ftr-439	116	14	extends	extend	VERB
ftr-439	116	15	a	a	DET
ftr-439	116	16	remedial	remedial	ADJ
ftr-439	116	17	foreign	foreign	ADJ
ftr-439	116	18	tax	tax	NOUN
ftr-439	116	19	credit	credit	NOUN
ftr-439	116	20	.	.	PUNCT
ftr-439	117	1	first	first	ADV
ftr-439	117	2	,	,	PUNCT
ftr-439	117	3	however	however	ADV
ftr-439	117	4	,	,	PUNCT
ftr-439	117	5	assume	assume	VERB
ftr-439	117	6	that	that	SCONJ
ftr-439	117	7	the	the	DET
ftr-439	117	8	foreign	foreign	ADJ
ftr-439	117	9	tax	tax	NOUN
ftr-439	117	10	is	be	AUX
ftr-439	117	11	found	find	VERB
ftr-439	117	12	to	to	PART
ftr-439	117	13	be	be	AUX
ftr-439	117	14	noncreditable	noncreditable	ADJ
ftr-439	117	15	.	.	PUNCT
ftr-439	118	1	under	under	ADP
ftr-439	118	2	this	this	DET
ftr-439	118	3	assumption	assumption	NOUN
ftr-439	118	4	,	,	PUNCT
ftr-439	118	5	the	the	DET
ftr-439	118	6	foreign	foreign	ADJ
ftr-439	118	7	tax	tax	NOUN
ftr-439	118	8	would	would	AUX
ftr-439	118	9	at	at	ADV
ftr-439	118	10	least	least	ADJ
ftr-439	118	11	be	be	AUX
ftr-439	118	12	deductible	deductible	ADJ
ftr-439	118	13	for	for	ADP
ftr-439	118	14	u.s	u.s	PROPN
ftr-439	118	15	.	.	PROPN
ftr-439	118	16	tax	tax	NOUN
ftr-439	118	17	purposes	purpose	NOUN
ftr-439	118	18	so	so	SCONJ
ftr-439	118	19	that	that	SCONJ
ftr-439	118	20	u.s	u.s	PROPN
ftr-439	118	21	.	.	PROPN
ftr-439	118	22	taxable	taxable	ADJ
ftr-439	118	23	income	income	NOUN
ftr-439	118	24	would	would	AUX
ftr-439	118	25	be	be	AUX
ftr-439	118	26	less	less	ADJ
ftr-439	118	27	than	than	ADP
ftr-439	118	28	foreign	foreign	ADJ
ftr-439	118	29	income	income	NOUN
ftr-439	118	30	by	by	ADP
ftr-439	118	31	the	the	DET
ftr-439	118	32	amount	amount	NOUN
ftr-439	118	33	of	of	ADP
ftr-439	118	34	the	the	DET
ftr-439	118	35	tax	tax	NOUN
ftr-439	118	36	.	.	PUNCT
ftr-439	119	1	the	the	DET
ftr-439	119	2	final	final	ADJ
ftr-439	119	3	world	world	NOUN
ftr-439	119	4	-	-	PUNCT
ftr-439	119	5	wide	wide	ADJ
ftr-439	119	6	tax	tax	NOUN
ftr-439	119	7	imposed	impose	VERB
ftr-439	119	8	upon	upon	SCONJ
ftr-439	119	9	this	this	DET
ftr-439	119	10	taxpayer	taxpayer	NOUN
ftr-439	119	11	would	would	AUX
ftr-439	119	12	be	be	AUX
ftr-439	119	13	computed	compute	VERB
ftr-439	119	14	as	as	SCONJ
ftr-439	119	15	follows	follow	VERB
ftr-439	119	16	:	:	PUNCT
ftr-439	119	17	net	net	ADJ
ftr-439	119	18	income	income	NOUN
ftr-439	119	19	for	for	ADP
ftr-439	119	20	foreign	foreign	ADJ
ftr-439	119	21	purposes	purpose	NOUN
ftr-439	119	22	$	$	SYM
ftr-439	119	23	1000	1000	NUM
ftr-439	119	24	foreign	foreign	ADJ
ftr-439	119	25	tax	tax	NOUN
ftr-439	119	26	at	at	ADP
ftr-439	119	27	25	25	NUM
ftr-439	119	28	%	%	NOUN
ftr-439	119	29	250	250	NUM
ftr-439	119	30	net	net	ADJ
ftr-439	119	31	income	income	NOUN
ftr-439	119	32	for	for	ADP
ftr-439	119	33	u.s	u.s	PROPN
ftr-439	119	34	.	.	PROPN
ftr-439	119	35	purposes	purpose	NOUN
ftr-439	119	36	750	750	NUM
ftr-439	119	37	u.	u.	PROPN
ftr-439	119	38	s.	s.	PROPN
ftr-439	119	39	tax	tax	PROPN
ftr-439	119	40	at	at	ADP
ftr-439	119	41	35	35	NUM
ftr-439	119	42	%	%	NOUN
ftr-439	119	43	262.50	262.50	NUM
ftr-439	119	44	total	total	ADJ
ftr-439	119	45	taxes	taxis	NOUN
ftr-439	119	46	paid	pay	VERB
ftr-439	119	47	512.50	512.50	NUM
ftr-439	119	48	overall	overall	ADJ
ftr-439	119	49	effective	effective	ADJ
ftr-439	119	50	tax	tax	NOUN
ftr-439	119	51	rate	rate	NOUN
ftr-439	119	52	51.25	51.25	NUM
ftr-439	119	53	%	%	NOUN
ftr-439	119	54	15	15	NUM
ftr-439	119	55	.	.	PUNCT
ftr-439	120	1	charles	charles	PROPN
ftr-439	120	2	e.	e.	PROPN
ftr-439	120	3	mclure	mclure	PROPN
ftr-439	120	4	,	,	PUNCT
ftr-439	120	5	jr	jr	PROPN
ftr-439	120	6	.	.	PROPN
ftr-439	120	7	&	&	CCONJ
ftr-439	120	8	george	george	PROPN
ftr-439	120	9	zodrow	zodrow	PROPN
ftr-439	120	10	,	,	PUNCT
ftr-439	120	11	creditability	creditability	NOUN
ftr-439	120	12	concerns	concern	VERB
ftr-439	120	13	doom	doom	PROPN
ftr-439	120	14	bolivian	bolivian	PROPN
ftr-439	120	15	flat	flat	ADJ
ftr-439	120	16	tax	tax	NOUN
ftr-439	120	17	,	,	PUNCT
ftr-439	120	18	12	12	NUM
ftr-439	120	19	tax	tax	NOUN
ftr-439	120	20	notes	note	NOUN
ftr-439	120	21	int'l	int'l	VERB
ftr-439	120	22	825	825	NUM
ftr-439	120	23	,	,	PUNCT
ftr-439	120	24	829	829	NUM
ftr-439	120	25	(	(	PUNCT
ftr-439	120	26	mar	mar	PROPN
ftr-439	120	27	.	.	PROPN
ftr-439	120	28	11	11	NUM
ftr-439	120	29	,	,	PUNCT
ftr-439	120	30	1996	1996	NUM
ftr-439	120	31	)	)	PUNCT
ftr-439	120	32	.	.	PUNCT
ftr-439	121	1	19991	19991	NUM
ftr-439	121	2	florida	florida	PROPN
ftr-439	121	3	tax	tax	NOUN
ftr-439	121	4	review	review	NOUN
ftr-439	121	5	the	the	DET
ftr-439	121	6	ability	ability	NOUN
ftr-439	121	7	to	to	PART
ftr-439	121	8	deduct	deduct	VERB
ftr-439	121	9	the	the	DET
ftr-439	121	10	foreign	foreign	ADJ
ftr-439	121	11	tax	tax	NOUN
ftr-439	121	12	of	of	ADP
ftr-439	121	13	course	course	NOUN
ftr-439	121	14	provided	provide	VERB
ftr-439	121	15	some	some	DET
ftr-439	121	16	benefit	benefit	NOUN
ftr-439	121	17	to	to	ADP
ftr-439	121	18	the	the	DET
ftr-439	121	19	taxpayer	taxpayer	NOUN
ftr-439	121	20	.	.	PUNCT
ftr-439	122	1	had	have	VERB
ftr-439	122	2	the	the	DET
ftr-439	122	3	tax	tax	NOUN
ftr-439	122	4	not	not	PART
ftr-439	122	5	been	be	AUX
ftr-439	122	6	even	even	ADV
ftr-439	122	7	deductible	deductible	ADJ
ftr-439	122	8	,	,	PUNCT
ftr-439	122	9	the	the	DET
ftr-439	122	10	united	united	PROPN
ftr-439	122	11	states	states	PROPN
ftr-439	122	12	tax	tax	NOUN
ftr-439	122	13	would	would	AUX
ftr-439	122	14	have	have	AUX
ftr-439	122	15	been	be	AUX
ftr-439	122	16	$	$	SYM
ftr-439	122	17	350	350	NUM
ftr-439	122	18	and	and	CCONJ
ftr-439	122	19	the	the	DET
ftr-439	122	20	overall	overall	ADJ
ftr-439	122	21	effective	effective	ADJ
ftr-439	122	22	rate	rate	NOUN
ftr-439	122	23	of	of	ADP
ftr-439	122	24	tax	tax	NOUN
ftr-439	122	25	would	would	AUX
ftr-439	122	26	have	have	AUX
ftr-439	122	27	been	be	AUX
ftr-439	122	28	a	a	DET
ftr-439	122	29	crushing	crush	VERB
ftr-439	122	30	60	60	NUM
ftr-439	122	31	%	%	NOUN
ftr-439	122	32	.	.	PUNCT
ftr-439	123	1	still	still	ADV
ftr-439	123	2	,	,	PUNCT
ftr-439	123	3	the	the	DET
ftr-439	123	4	deduction	deduction	NOUN
ftr-439	123	5	has	have	AUX
ftr-439	123	6	not	not	PART
ftr-439	123	7	provided	provide	VERB
ftr-439	123	8	a	a	DET
ftr-439	123	9	great	great	ADJ
ftr-439	123	10	deal	deal	NOUN
ftr-439	123	11	of	of	ADP
ftr-439	123	12	benefit	benefit	NOUN
ftr-439	123	13	.	.	PUNCT
ftr-439	124	1	the	the	DET
ftr-439	124	2	foreign	foreign	ADJ
ftr-439	124	3	source	source	NOUN
ftr-439	124	4	income	income	NOUN
ftr-439	124	5	will	will	AUX
ftr-439	124	6	obviously	obviously	ADV
ftr-439	124	7	be	be	AUX
ftr-439	124	8	subject	subject	ADJ
ftr-439	124	9	to	to	ADP
ftr-439	124	10	a	a	DET
ftr-439	124	11	far	far	ADV
ftr-439	124	12	higher	high	ADJ
ftr-439	124	13	rate	rate	NOUN
ftr-439	124	14	of	of	ADP
ftr-439	124	15	tax	tax	NOUN
ftr-439	124	16	than	than	ADP
ftr-439	124	17	the	the	DET
ftr-439	124	18	35	35	NUM
ftr-439	124	19	%	%	NOUN
ftr-439	124	20	that	that	PRON
ftr-439	124	21	the	the	DET
ftr-439	124	22	taxpayer	taxpayer	NOUN
ftr-439	124	23	would	would	AUX
ftr-439	124	24	incur	incur	VERB
ftr-439	124	25	on	on	ADP
ftr-439	124	26	purely	purely	ADV
ftr-439	124	27	domestic	domestic	ADJ
ftr-439	124	28	income	income	NOUN
ftr-439	124	29	.	.	PUNCT
ftr-439	125	1	if	if	SCONJ
ftr-439	125	2	the	the	DET
ftr-439	125	3	foreign	foreign	ADJ
ftr-439	125	4	tax	tax	NOUN
ftr-439	125	5	is	be	AUX
ftr-439	125	6	held	hold	VERB
ftr-439	125	7	to	to	PART
ftr-439	125	8	be	be	AUX
ftr-439	125	9	creditable	creditable	ADJ
ftr-439	125	10	,	,	PUNCT
ftr-439	125	11	the	the	DET
ftr-439	125	12	world	world	NOUN
ftr-439	125	13	-	-	PUNCT
ftr-439	125	14	wide	wide	ADJ
ftr-439	125	15	tax	tax	NOUN
ftr-439	125	16	computation	computation	NOUN
ftr-439	125	17	would	would	AUX
ftr-439	125	18	be	be	AUX
ftr-439	125	19	as	as	SCONJ
ftr-439	125	20	follows	follow	VERB
ftr-439	125	21	:	:	PUNCT
ftr-439	125	22	net	net	ADJ
ftr-439	125	23	income	income	NOUN
ftr-439	125	24	for	for	ADP
ftr-439	125	25	foreign	foreign	ADJ
ftr-439	125	26	purposes	purpose	NOUN
ftr-439	125	27	$	$	SYM
ftr-439	125	28	1000	1000	NUM
ftr-439	125	29	foreign	foreign	ADJ
ftr-439	125	30	tax	tax	NOUN
ftr-439	125	31	at	at	ADP
ftr-439	125	32	25	25	NUM
ftr-439	125	33	%	%	NOUN
ftr-439	125	34	250	250	NUM
ftr-439	125	35	net	net	ADJ
ftr-439	125	36	income	income	NOUN
ftr-439	125	37	for	for	ADP
ftr-439	125	38	u.s	u.s	PROPN
ftr-439	125	39	.	.	PROPN
ftr-439	125	40	purposes	purpose	NOUN
ftr-439	125	41	1000	1000	NUM
ftr-439	125	42	u.	u.	PROPN
ftr-439	125	43	s.	s.	PROPN
ftr-439	125	44	tentative	tentative	PROPN
ftr-439	125	45	tax	tax	NOUN
ftr-439	125	46	at	at	ADP
ftr-439	125	47	35	35	NUM
ftr-439	125	48	%	%	NOUN
ftr-439	125	49	350	350	NUM
ftr-439	125	50	foreign	foreign	ADJ
ftr-439	125	51	tax	tax	NOUN
ftr-439	125	52	credit	credit	NOUN
ftr-439	125	53	(	(	PUNCT
ftr-439	125	54	250	250	NUM
ftr-439	125	55	)	)	PUNCT
ftr-439	125	56	final	final	ADJ
ftr-439	125	57	u.s	u.s	PROPN
ftr-439	125	58	.	.	PROPN
ftr-439	125	59	tax	tax	PROPN
ftr-439	125	60	100	100	NUM
ftr-439	125	61	total	total	ADJ
ftr-439	125	62	taxes	taxis	NOUN
ftr-439	125	63	paid	pay	VERB
ftr-439	125	64	350	350	NUM
ftr-439	125	65	overall	overall	ADJ
ftr-439	125	66	effective	effective	ADJ
ftr-439	125	67	tax	tax	NOUN
ftr-439	125	68	rate	rate	NOUN
ftr-439	125	69	35	35	NUM
ftr-439	125	70	%	%	NOUN
ftr-439	125	71	this	this	DET
ftr-439	125	72	difference	difference	NOUN
ftr-439	125	73	between	between	ADP
ftr-439	125	74	the	the	DET
ftr-439	125	75	effect	effect	NOUN
ftr-439	125	76	of	of	ADP
ftr-439	125	77	crediting	credit	VERB
ftr-439	125	78	the	the	DET
ftr-439	125	79	foreign	foreign	ADJ
ftr-439	125	80	tax	tax	NOUN
ftr-439	125	81	and	and	CCONJ
ftr-439	125	82	the	the	DET
ftr-439	125	83	effect	effect	NOUN
ftr-439	125	84	of	of	ADP
ftr-439	125	85	a	a	DET
ftr-439	125	86	mere	mere	ADJ
ftr-439	125	87	deduction	deduction	NOUN
ftr-439	125	88	is	be	AUX
ftr-439	125	89	dramatic	dramatic	ADJ
ftr-439	125	90	and	and	CCONJ
ftr-439	125	91	amply	amply	ADV
ftr-439	125	92	explains	explain	VERB
ftr-439	125	93	the	the	DET
ftr-439	125	94	significance	significance	NOUN
ftr-439	125	95	,	,	PUNCT
ftr-439	125	96	not	not	PART
ftr-439	125	97	only	only	ADV
ftr-439	125	98	to	to	ADP
ftr-439	125	99	the	the	DET
ftr-439	125	100	taxpayer	taxpayer	NOUN
ftr-439	125	101	,	,	PUNCT
ftr-439	125	102	but	but	CCONJ
ftr-439	125	103	also	also	ADV
ftr-439	125	104	to	to	ADP
ftr-439	125	105	both	both	CCONJ
ftr-439	125	106	the	the	DET
ftr-439	125	107	foreign	foreign	ADJ
ftr-439	125	108	and	and	CCONJ
ftr-439	125	109	united	united	PROPN
ftr-439	125	110	states	states	PROPN
ftr-439	125	111	governments	government	NOUN
ftr-439	125	112	,	,	PUNCT
ftr-439	125	113	of	of	ADP
ftr-439	125	114	the	the	DET
ftr-439	125	115	characterization	characterization	NOUN
ftr-439	125	116	of	of	ADP
ftr-439	125	117	the	the	DET
ftr-439	125	118	foreign	foreign	ADJ
ftr-439	125	119	tax	tax	NOUN
ftr-439	125	120	as	as	ADP
ftr-439	125	121	creditable	creditable	ADJ
ftr-439	125	122	or	or	CCONJ
ftr-439	125	123	not	not	PART
ftr-439	125	124	.	.	PUNCT
ftr-439	126	1	familiarity	familiarity	NOUN
ftr-439	126	2	with	with	ADP
ftr-439	126	3	one	one	NUM
ftr-439	126	4	added	add	VERB
ftr-439	126	5	aspect	aspect	NOUN
ftr-439	126	6	of	of	ADP
ftr-439	126	7	the	the	DET
ftr-439	126	8	credit	credit	NOUN
ftr-439	126	9	will	will	AUX
ftr-439	126	10	prove	prove	VERB
ftr-439	126	11	useful	useful	ADJ
ftr-439	126	12	.	.	PUNCT
ftr-439	127	1	this	this	DET
ftr-439	127	2	time	time	NOUN
ftr-439	127	3	,	,	PUNCT
ftr-439	127	4	assume	assume	VERB
ftr-439	127	5	instead	instead	ADV
ftr-439	127	6	that	that	SCONJ
ftr-439	127	7	the	the	DET
ftr-439	127	8	foreign	foreign	ADJ
ftr-439	127	9	rate	rate	NOUN
ftr-439	127	10	of	of	ADP
ftr-439	127	11	tax	tax	NOUN
ftr-439	127	12	is	be	AUX
ftr-439	127	13	45	45	NUM
ftr-439	127	14	%	%	NOUN
ftr-439	127	15	,	,	PUNCT
ftr-439	127	16	higher	high	ADJ
ftr-439	127	17	than	than	ADP
ftr-439	127	18	the	the	DET
ftr-439	127	19	u.s	u.s	PROPN
ftr-439	127	20	.	.	PROPN
ftr-439	127	21	rate	rate	NOUN
ftr-439	127	22	,	,	PUNCT
ftr-439	127	23	and	and	CCONJ
ftr-439	127	24	that	that	SCONJ
ftr-439	127	25	the	the	DET
ftr-439	127	26	taxpayer	taxpayer	NOUN
ftr-439	127	27	derives	derive	VERB
ftr-439	127	28	income	income	NOUN
ftr-439	127	29	of	of	ADP
ftr-439	127	30	$	$	SYM
ftr-439	127	31	1000	1000	NUM
ftr-439	127	32	from	from	ADP
ftr-439	127	33	u.s	u.s	PROPN
ftr-439	127	34	.	.	PROPN
ftr-439	127	35	sources	source	NOUN
ftr-439	127	36	as	as	ADV
ftr-439	127	37	well	well	ADV
ftr-439	127	38	as	as	ADP
ftr-439	127	39	$	$	SYM
ftr-439	127	40	1,000	1,000	NUM
ftr-439	127	41	from	from	ADP
ftr-439	127	42	foreign	foreign	ADJ
ftr-439	127	43	sources	source	NOUN
ftr-439	127	44	.	.	PUNCT
ftr-439	128	1	the	the	DET
ftr-439	128	2	computation	computation	NOUN
ftr-439	128	3	of	of	ADP
ftr-439	128	4	the	the	DET
ftr-439	128	5	credit	credit	NOUN
ftr-439	128	6	would	would	AUX
ftr-439	128	7	be	be	AUX
ftr-439	128	8	as	as	SCONJ
ftr-439	128	9	follows	follow	VERB
ftr-439	128	10	:	:	PUNCT
ftr-439	128	11	net	net	ADJ
ftr-439	128	12	income	income	NOUN
ftr-439	128	13	for	for	ADP
ftr-439	128	14	foreign	foreign	ADJ
ftr-439	128	15	purposes	purpose	NOUN
ftr-439	128	16	$	$	SYM
ftr-439	128	17	1000	1000	NUM
ftr-439	128	18	foreign	foreign	ADJ
ftr-439	128	19	tax	tax	NOUN
ftr-439	128	20	at	at	ADP
ftr-439	128	21	45	45	NUM
ftr-439	128	22	%	%	NOUN
ftr-439	128	23	450	450	NUM
ftr-439	128	24	net	net	ADJ
ftr-439	128	25	income	income	NOUN
ftr-439	128	26	for	for	ADP
ftr-439	128	27	u.s	u.s	PROPN
ftr-439	128	28	.	.	PROPN
ftr-439	128	29	purposes	purpose	NOUN
ftr-439	128	30	2000	2000	NUM
ftr-439	128	31	u.	u.	PROPN
ftr-439	128	32	s.	s.	PROPN
ftr-439	128	33	tentative	tentative	PROPN
ftr-439	128	34	tax	tax	NOUN
ftr-439	128	35	at	at	ADP
ftr-439	128	36	35	35	NUM
ftr-439	128	37	%	%	NOUN
ftr-439	128	38	700	700	NUM
ftr-439	128	39	foreign	foreign	ADJ
ftr-439	128	40	tax	tax	NOUN
ftr-439	128	41	credit	credit	NOUN
ftr-439	128	42	(	(	PUNCT
ftr-439	128	43	450	450	NUM
ftr-439	128	44	)	)	PUNCT
ftr-439	128	45	at	at	ADP
ftr-439	128	46	this	this	DET
ftr-439	128	47	point	point	NOUN
ftr-439	128	48	it	it	PRON
ftr-439	128	49	can	can	AUX
ftr-439	128	50	be	be	AUX
ftr-439	128	51	seen	see	VERB
ftr-439	128	52	that	that	SCONJ
ftr-439	128	53	,	,	PUNCT
ftr-439	128	54	if	if	SCONJ
ftr-439	128	55	the	the	DET
ftr-439	128	56	entire	entire	ADJ
ftr-439	128	57	foreign	foreign	ADJ
ftr-439	128	58	tax	tax	NOUN
ftr-439	128	59	of	of	ADP
ftr-439	128	60	$	$	SYM
ftr-439	128	61	450	450	NUM
ftr-439	128	62	is	be	AUX
ftr-439	128	63	credited	credit	VERB
ftr-439	128	64	against	against	ADP
ftr-439	128	65	the	the	DET
ftr-439	128	66	u.s	u.s	PROPN
ftr-439	128	67	.	.	PROPN
ftr-439	128	68	tax	tax	NOUN
ftr-439	128	69	of	of	ADP
ftr-439	128	70	$	$	SYM
ftr-439	128	71	700	700	NUM
ftr-439	128	72	,	,	PUNCT
ftr-439	128	73	the	the	DET
ftr-439	128	74	credit	credit	NOUN
ftr-439	128	75	will	will	AUX
ftr-439	128	76	not	not	PART
ftr-439	128	77	only	only	ADV
ftr-439	128	78	offset	offset	VERB
ftr-439	128	79	the	the	DET
ftr-439	128	80	u.s	u.s	PROPN
ftr-439	128	81	.	.	PROPN
ftr-439	128	82	tax	tax	NOUN
ftr-439	128	83	on	on	ADP
ftr-439	128	84	the	the	DET
ftr-439	128	85	foreign	foreign	ADJ
ftr-439	128	86	income	income	NOUN
ftr-439	128	87	but	but	CCONJ
ftr-439	128	88	will	will	AUX
ftr-439	128	89	also	also	ADV
ftr-439	128	90	offset	offset	VERB
ftr-439	128	91	a	a	DET
ftr-439	128	92	portion	portion	NOUN
ftr-439	128	93	of	of	ADP
ftr-439	128	94	the	the	DET
ftr-439	128	95	u.s	u.s	PROPN
ftr-439	128	96	.	.	PROPN
ftr-439	128	97	tax	tax	NOUN
ftr-439	128	98	on	on	ADP
ftr-439	128	99	the	the	DET
ftr-439	128	100	u.s	u.s	PROPN
ftr-439	128	101	.	.	PROPN
ftr-439	128	102	source	source	NOUN
ftr-439	128	103	income	income	NOUN
ftr-439	128	104	.	.	PUNCT
ftr-439	129	1	that	that	DET
ftr-439	129	2	result	result	VERB
ftr-439	129	3	,	,	PUNCT
ftr-439	129	4	while	while	SCONJ
ftr-439	129	5	consistent	consistent	ADJ
ftr-439	129	6	with	with	ADP
ftr-439	129	7	the	the	DET
ftr-439	129	8	goal	goal	NOUN
ftr-439	129	9	of	of	ADP
ftr-439	129	10	eliminating	eliminate	VERB
ftr-439	129	11	international	international	ADJ
ftr-439	129	12	double	double	ADJ
ftr-439	129	13	taxation	taxation	NOUN
ftr-439	129	14	,	,	PUNCT
ftr-439	129	15	is	be	AUX
ftr-439	129	16	nonetheless	nonetheless	ADV
ftr-439	129	17	unacceptable	unacceptable	ADJ
ftr-439	129	18	.	.	PUNCT
ftr-439	130	1	foreign	foreign	ADJ
ftr-439	130	2	governments	government	NOUN
ftr-439	130	3	could	could	AUX
ftr-439	130	4	use	use	VERB
ftr-439	130	5	high	high	ADJ
ftr-439	130	6	rates	rate	NOUN
ftr-439	130	7	of	of	ADP
ftr-439	130	8	tax	tax	NOUN
ftr-439	130	9	to	to	PART
ftr-439	130	10	simply	simply	ADV
ftr-439	130	11	drain	drain	VERB
ftr-439	130	12	the	the	DET
ftr-439	130	13	u.s	u.s	PROPN
ftr-439	130	14	.	.	PROPN
ftr-439	130	15	treasury	treasury	PROPN
ftr-439	130	16	.	.	PUNCT
ftr-439	131	1	accordingly	accordingly	ADV
ftr-439	131	2	,	,	PUNCT
ftr-439	131	3	except	except	SCONJ
ftr-439	131	4	for	for	ADP
ftr-439	131	5	three	three	NUM
ftr-439	131	6	innocent	innocent	ADJ
ftr-439	131	7	years	year	NOUN
ftr-439	131	8	following	follow	VERB
ftr-439	131	9	the	the	DET
ftr-439	131	10	introduction	introduction	NOUN
ftr-439	131	11	of	of	ADP
ftr-439	131	12	the	the	DET
ftr-439	131	13	credit	credit	NOUN
ftr-439	131	14	,	,	PUNCT
ftr-439	131	15	the	the	DET
ftr-439	131	16	amount	amount	NOUN
ftr-439	131	17	of	of	ADP
ftr-439	131	18	foreign	foreign	ADJ
ftr-439	131	19	taxes	taxis	NOUN
ftr-439	131	20	that	that	PRON
ftr-439	131	21	may	may	AUX
ftr-439	131	22	be	be	AUX
ftr-439	131	23	credited	credit	VERB
ftr-439	131	24	in	in	ADP
ftr-439	131	25	any	any	DET
ftr-439	131	26	given	give	VERB
ftr-439	131	27	year	year	NOUN
ftr-439	131	28	has	have	AUX
ftr-439	131	29	been	be	AUX
ftr-439	131	30	subject	subject	ADJ
ftr-439	131	31	to	to	ADP
ftr-439	131	32	some	some	DET
ftr-439	131	33	form	form	NOUN
ftr-439	131	34	of	of	ADP
ftr-439	131	35	limitation	limitation	NOUN
ftr-439	131	36	that	that	PRON
ftr-439	131	37	generally	generally	ADV
ftr-439	131	38	prevented	prevent	VERB
ftr-439	131	39	a	a	DET
ftr-439	131	40	credit	credit	NOUN
ftr-439	131	41	for	for	ADP
ftr-439	131	42	more	more	ADJ
ftr-439	131	43	than	than	ADP
ftr-439	131	44	the	the	DET
ftr-439	131	45	u.s	u.s	PROPN
ftr-439	131	46	.	.	PROPN
ftr-439	131	47	tax	tax	NOUN
ftr-439	131	48	on	on	ADP
ftr-439	131	49	the	the	DET
ftr-439	131	50	foreign	foreign	ADJ
ftr-439	131	51	income	income	NOUN
ftr-439	131	52	.	.	PUNCT
ftr-439	132	1	thus	thus	ADV
ftr-439	132	2	,	,	PUNCT
ftr-439	132	3	under	under	ADP
ftr-439	132	4	the	the	DET
ftr-439	132	5	present	present	NOUN
ftr-439	132	6	[	[	X
ftr-439	132	7	vol	vol	X
ftr-439	132	8	4:2	4:2	NUM
ftr-439	132	9	international	international	ADJ
ftr-439	132	10	comity	comity	NOUN
ftr-439	132	11	and	and	CCONJ
ftr-439	132	12	the	the	DET
ftr-439	132	13	foreign	foreign	ADJ
ftr-439	132	14	tax	tax	NOUN
ftr-439	132	15	credit	credit	NOUN
ftr-439	132	16	workings	working	NOUN
ftr-439	132	17	of	of	ADP
ftr-439	132	18	section	section	NOUN
ftr-439	132	19	904	904	NUM
ftr-439	132	20	,	,	PUNCT
ftr-439	132	21	the	the	DET
ftr-439	132	22	amount	amount	NOUN
ftr-439	132	23	of	of	ADP
ftr-439	132	24	the	the	DET
ftr-439	132	25	credit	credit	NOUN
ftr-439	132	26	that	that	PRON
ftr-439	132	27	could	could	AUX
ftr-439	132	28	be	be	AUX
ftr-439	132	29	claimed	claim	VERB
ftr-439	132	30	currently	currently	ADV
ftr-439	132	31	would	would	AUX
ftr-439	132	32	be	be	AUX
ftr-439	132	33	limited	limit	VERB
ftr-439	132	34	to	to	ADP
ftr-439	132	35	$	$	SYM
ftr-439	132	36	350	350	NUM
ftr-439	132	37	.	.	PUNCT
ftr-439	133	1	to	to	PART
ftr-439	133	2	continue	continue	VERB
ftr-439	133	3	:	:	PUNCT
ftr-439	133	4	credit	credit	NOUN
ftr-439	133	5	after	after	ADP
ftr-439	133	6	limitation	limitation	NOUN
ftr-439	133	7	(	(	PUNCT
ftr-439	133	8	350	350	NUM
ftr-439	133	9	)	)	PUNCT
ftr-439	133	10	final	final	ADJ
ftr-439	133	11	u.s	u.s	PROPN
ftr-439	133	12	.	.	PROPN
ftr-439	133	13	tax	tax	PROPN
ftr-439	133	14	350	350	NUM
ftr-439	133	15	total	total	ADJ
ftr-439	133	16	taxes	taxis	NOUN
ftr-439	133	17	paid	pay	VERB
ftr-439	133	18	800	800	NUM
ftr-439	133	19	overall	overall	ADJ
ftr-439	133	20	effective	effective	ADJ
ftr-439	133	21	tax	tax	NOUN
ftr-439	133	22	rate	rate	NOUN
ftr-439	133	23	40	40	NUM
ftr-439	133	24	%	%	NOUN
ftr-439	133	25	in	in	ADP
ftr-439	133	26	addition	addition	NOUN
ftr-439	133	27	,	,	PUNCT
ftr-439	133	28	the	the	DET
ftr-439	133	29	taxpayer	taxpayer	NOUN
ftr-439	133	30	has	have	VERB
ftr-439	133	31	an	an	DET
ftr-439	133	32	unused	unused	ADJ
ftr-439	133	33	credit	credit	NOUN
ftr-439	133	34	of	of	ADP
ftr-439	133	35	$	$	SYM
ftr-439	133	36	100	100	NUM
ftr-439	133	37	which	which	PRON
ftr-439	133	38	may	may	AUX
ftr-439	133	39	be	be	AUX
ftr-439	133	40	carried	carry	VERB
ftr-439	133	41	forward	forward	ADV
ftr-439	133	42	and	and	CCONJ
ftr-439	133	43	applied	apply	VERB
ftr-439	133	44	in	in	ADP
ftr-439	133	45	a	a	DET
ftr-439	133	46	future	future	ADJ
ftr-439	133	47	year	year	NOUN
ftr-439	133	48	,	,	PUNCT
ftr-439	133	49	subject	subject	ADJ
ftr-439	133	50	to	to	ADP
ftr-439	133	51	the	the	DET
ftr-439	133	52	overall	overall	ADJ
ftr-439	133	53	ceiling	ceiling	NOUN
ftr-439	133	54	of	of	ADP
ftr-439	133	55	section	section	NOUN
ftr-439	133	56	904	904	NUM
ftr-439	133	57	.	.	PUNCT
ftr-439	134	1	the	the	DET
ftr-439	134	2	taxpayer	taxpayer	NOUN
ftr-439	134	3	,	,	PUNCT
ftr-439	134	4	in	in	ADP
ftr-439	134	5	the	the	DET
ftr-439	134	6	practitioner	practitioner	NOUN
ftr-439	134	7	's	's	PART
ftr-439	134	8	jargon	jargon	NOUN
ftr-439	134	9	,	,	PUNCT
ftr-439	134	10	is	be	AUX
ftr-439	134	11	in	in	ADP
ftr-439	134	12	an	an	DET
ftr-439	134	13	"	"	PUNCT
ftr-439	134	14	excess	excess	ADJ
ftr-439	134	15	credit	credit	NOUN
ftr-439	134	16	position	position	NOUN
ftr-439	134	17	.	.	PUNCT
ftr-439	134	18	"	"	PUNCT
ftr-439	135	1	iv	iv	X
ftr-439	135	2	.	.	PUNCT
ftr-439	136	1	a	a	DET
ftr-439	136	2	hypothetical	hypothetical	ADJ
ftr-439	136	3	case	case	NOUN
ftr-439	136	4	the	the	DET
ftr-439	136	5	narrow	narrow	ADJ
ftr-439	136	6	scope	scope	NOUN
ftr-439	136	7	of	of	ADP
ftr-439	136	8	the	the	DET
ftr-439	136	9	foreign	foreign	ADJ
ftr-439	136	10	tax	tax	NOUN
ftr-439	136	11	credit	credit	NOUN
ftr-439	136	12	can	can	AUX
ftr-439	136	13	better	well	ADV
ftr-439	136	14	be	be	AUX
ftr-439	136	15	understood	understand	VERB
ftr-439	136	16	through	through	ADP
ftr-439	136	17	illustration	illustration	NOUN
ftr-439	136	18	.	.	PUNCT
ftr-439	137	1	that	that	DET
ftr-439	137	2	illustration	illustration	NOUN
ftr-439	137	3	can	can	AUX
ftr-439	137	4	be	be	AUX
ftr-439	137	5	provided	provide	VERB
ftr-439	137	6	by	by	ADP
ftr-439	137	7	applying	apply	VERB
ftr-439	137	8	the	the	DET
ftr-439	137	9	specific	specific	ADJ
ftr-439	137	10	rules	rule	NOUN
ftr-439	137	11	of	of	ADP
ftr-439	137	12	the	the	DET
ftr-439	137	13	credit	credit	NOUN
ftr-439	137	14	that	that	PRON
ftr-439	137	15	are	be	AUX
ftr-439	137	16	of	of	ADP
ftr-439	137	17	interest	interest	NOUN
ftr-439	137	18	here	here	ADV
ftr-439	137	19	to	to	ADP
ftr-439	137	20	the	the	DET
ftr-439	137	21	taxing	tax	VERB
ftr-439	137	22	statutes	statute	NOUN
ftr-439	137	23	of	of	ADP
ftr-439	137	24	a	a	DET
ftr-439	137	25	hypothetical	hypothetical	ADJ
ftr-439	137	26	foreign	foreign	ADJ
ftr-439	137	27	jurisdiction	jurisdiction	NOUN
ftr-439	137	28	.	.	PUNCT
ftr-439	138	1	the	the	DET
ftr-439	138	2	example	example	NOUN
ftr-439	138	3	is	be	AUX
ftr-439	138	4	based	base	VERB
ftr-439	138	5	upon	upon	SCONJ
ftr-439	138	6	provisions	provision	NOUN
ftr-439	138	7	of	of	ADP
ftr-439	138	8	various	various	ADJ
ftr-439	138	9	european	european	ADJ
ftr-439	138	10	and	and	CCONJ
ftr-439	138	11	latin	latin	ADJ
ftr-439	138	12	american	american	ADJ
ftr-439	138	13	tax	tax	NOUN
ftr-439	138	14	laws	law	NOUN
ftr-439	138	15	currently	currently	ADV
ftr-439	138	16	in	in	ADP
ftr-439	138	17	force	force	NOUN
ftr-439	138	18	.	.	PUNCT
ftr-439	139	1	the	the	DET
ftr-439	139	2	hypothetical	hypothetical	ADJ
ftr-439	139	3	jurisdiction	jurisdiction	NOUN
ftr-439	139	4	imposes	impose	VERB
ftr-439	139	5	a	a	DET
ftr-439	139	6	tax	tax	NOUN
ftr-439	139	7	at	at	ADP
ftr-439	139	8	the	the	DET
ftr-439	139	9	national	national	ADJ
ftr-439	139	10	level	level	NOUN
ftr-439	139	11	which	which	PRON
ftr-439	139	12	is	be	AUX
ftr-439	139	13	called	call	VERB
ftr-439	139	14	an	an	DET
ftr-439	139	15	income	income	NOUN
ftr-439	139	16	tax	tax	NOUN
ftr-439	139	17	.	.	PUNCT
ftr-439	140	1	unlike	unlike	ADP
ftr-439	140	2	the	the	DET
ftr-439	140	3	u.s	u.s	PROPN
ftr-439	140	4	.	.	PROPN
ftr-439	140	5	internal	internal	PROPN
ftr-439	140	6	revenue	revenue	PROPN
ftr-439	140	7	code	code	NOUN
ftr-439	140	8	,	,	PUNCT
ftr-439	140	9	however	however	ADV
ftr-439	140	10	,	,	PUNCT
ftr-439	140	11	the	the	DET
ftr-439	140	12	law	law	NOUN
ftr-439	140	13	does	do	AUX
ftr-439	140	14	not	not	PART
ftr-439	140	15	purport	purport	VERB
ftr-439	140	16	to	to	PART
ftr-439	140	17	tax	tax	VERB
ftr-439	140	18	"	"	PUNCT
ftr-439	140	19	all	all	DET
ftr-439	140	20	income	income	NOUN
ftr-439	140	21	from	from	ADP
ftr-439	140	22	whatever	whatever	DET
ftr-439	140	23	source	source	NOUN
ftr-439	140	24	derived	derive	VERB
ftr-439	140	25	"	"	PUNCT
ftr-439	140	26	but	but	CCONJ
ftr-439	140	27	rather	rather	ADV
ftr-439	140	28	taxes	taxis	NOUN
ftr-439	140	29	income	income	NOUN
ftr-439	140	30	from	from	ADP
ftr-439	140	31	specific	specific	ADJ
ftr-439	140	32	sources	source	NOUN
ftr-439	140	33	.	.	PUNCT
ftr-439	141	1	nevertheless	nevertheless	ADV
ftr-439	141	2	,	,	PUNCT
ftr-439	141	3	most	most	ADJ
ftr-439	141	4	sources	source	NOUN
ftr-439	141	5	of	of	ADP
ftr-439	141	6	income	income	NOUN
ftr-439	141	7	are	be	AUX
ftr-439	141	8	subject	subject	ADJ
ftr-439	141	9	to	to	ADP
ftr-439	141	10	tax	tax	NOUN
ftr-439	141	11	.	.	PUNCT
ftr-439	142	1	receipts	receipt	NOUN
ftr-439	142	2	from	from	ADP
ftr-439	142	3	specified	specified	ADJ
ftr-439	142	4	sources	source	NOUN
ftr-439	142	5	are	be	AUX
ftr-439	142	6	reported	report	VERB
ftr-439	142	7	on	on	ADP
ftr-439	142	8	one	one	NUM
ftr-439	142	9	of	of	ADP
ftr-439	142	10	six	six	NUM
ftr-439	142	11	"	"	PUNCT
ftr-439	142	12	schedules	schedule	NOUN
ftr-439	142	13	"	"	PUNCT
ftr-439	142	14	along	along	ADP
ftr-439	142	15	with	with	ADP
ftr-439	142	16	the	the	DET
ftr-439	142	17	deductions	deduction	NOUN
ftr-439	142	18	related	relate	VERB
ftr-439	142	19	to	to	ADP
ftr-439	142	20	those	those	DET
ftr-439	142	21	receipts	receipt	NOUN
ftr-439	142	22	.	.	PUNCT
ftr-439	143	1	all	all	DET
ftr-439	143	2	net	net	ADJ
ftr-439	143	3	receipts	receipt	NOUN
ftr-439	143	4	shown	show	VERB
ftr-439	143	5	on	on	ADP
ftr-439	143	6	the	the	DET
ftr-439	143	7	five	five	NUM
ftr-439	143	8	schedules	schedule	NOUN
ftr-439	143	9	applicable	applicable	ADJ
ftr-439	143	10	to	to	ADP
ftr-439	143	11	residents	resident	NOUN
ftr-439	143	12	of	of	ADP
ftr-439	143	13	the	the	DET
ftr-439	143	14	foreign	foreign	ADJ
ftr-439	143	15	jurisdiction	jurisdiction	NOUN
ftr-439	143	16	are	be	AUX
ftr-439	143	17	subject	subject	ADJ
ftr-439	143	18	to	to	ADP
ftr-439	143	19	the	the	DET
ftr-439	143	20	same	same	ADJ
ftr-439	143	21	fiat	fiat	NOUN
ftr-439	143	22	rate	rate	NOUN
ftr-439	143	23	of	of	ADP
ftr-439	143	24	tax	tax	NOUN
ftr-439	143	25	.	.	PUNCT
ftr-439	144	1	6	6	NUM
ftr-439	144	2	income	income	NOUN
ftr-439	144	3	from	from	ADP
ftr-439	144	4	farming	farming	NOUN
ftr-439	144	5	is	be	AUX
ftr-439	144	6	reported	report	VERB
ftr-439	144	7	on	on	ADP
ftr-439	144	8	schedule	schedule	NOUN
ftr-439	144	9	2	2	NUM
ftr-439	144	10	.	.	PUNCT
ftr-439	145	1	however	however	ADV
ftr-439	145	2	,	,	PUNCT
ftr-439	145	3	farmers	farmer	NOUN
ftr-439	145	4	who	who	PRON
ftr-439	145	5	own	own	VERB
ftr-439	145	6	less	less	ADJ
ftr-439	145	7	than	than	ADP
ftr-439	145	8	a	a	DET
ftr-439	145	9	specified	specify	VERB
ftr-439	145	10	acreage	acreage	NOUN
ftr-439	145	11	do	do	AUX
ftr-439	145	12	not	not	PART
ftr-439	145	13	report	report	VERB
ftr-439	145	14	their	their	PRON
ftr-439	145	15	receipts	receipt	NOUN
ftr-439	145	16	from	from	ADP
ftr-439	145	17	the	the	DET
ftr-439	145	18	sale	sale	NOUN
ftr-439	145	19	of	of	ADP
ftr-439	145	20	their	their	PRON
ftr-439	145	21	production	production	NOUN
ftr-439	145	22	and	and	CCONJ
ftr-439	145	23	expenditures	expenditure	NOUN
ftr-439	145	24	associated	associate	VERB
ftr-439	145	25	therewith	therewith	NOUN
ftr-439	145	26	on	on	ADP
ftr-439	145	27	that	that	DET
ftr-439	145	28	schedule	schedule	NOUN
ftr-439	145	29	.	.	PUNCT
ftr-439	146	1	rather	rather	ADV
ftr-439	146	2	,	,	PUNCT
ftr-439	146	3	the	the	DET
ftr-439	146	4	taxable	taxable	ADJ
ftr-439	146	5	amount	amount	NOUN
ftr-439	146	6	reported	report	VERB
ftr-439	146	7	by	by	ADP
ftr-439	146	8	such	such	ADJ
ftr-439	146	9	persons	person	NOUN
ftr-439	146	10	on	on	ADP
ftr-439	146	11	schedule	schedule	NOUN
ftr-439	146	12	2	2	NUM
ftr-439	146	13	is	be	AUX
ftr-439	146	14	the	the	DET
ftr-439	146	15	amount	amount	NOUN
ftr-439	146	16	determined	determine	VERB
ftr-439	146	17	by	by	ADP
ftr-439	146	18	multiplying	multiply	VERB
ftr-439	146	19	a	a	DET
ftr-439	146	20	statutorily	statutorily	ADV
ftr-439	146	21	prescribed	prescribe	VERB
ftr-439	146	22	rate	rate	NOUN
ftr-439	146	23	and	and	CCONJ
ftr-439	146	24	the	the	DET
ftr-439	146	25	assessed	assessed	ADJ
ftr-439	146	26	value	value	NOUN
ftr-439	146	27	of	of	ADP
ftr-439	146	28	the	the	DET
ftr-439	146	29	property	property	NOUN
ftr-439	146	30	.	.	PUNCT
ftr-439	147	1	that	that	DET
ftr-439	147	2	assessment	assessment	NOUN
ftr-439	147	3	varies	vary	VERB
ftr-439	147	4	depending	depend	VERB
ftr-439	147	5	upon	upon	SCONJ
ftr-439	147	6	the	the	DET
ftr-439	147	7	precise	precise	ADJ
ftr-439	147	8	use	use	NOUN
ftr-439	147	9	to	to	PART
ftr-439	147	10	which	which	PRON
ftr-439	147	11	the	the	DET
ftr-439	147	12	property	property	NOUN
ftr-439	147	13	is	be	AUX
ftr-439	147	14	placed	place	VERB
ftr-439	147	15	and	and	CCONJ
ftr-439	147	16	is	be	AUX
ftr-439	147	17	revised	revise	VERB
ftr-439	147	18	at	at	ADP
ftr-439	147	19	infrequent	infrequent	ADJ
ftr-439	147	20	intervals	interval	NOUN
ftr-439	147	21	.	.	PUNCT
ftr-439	148	1	7	7	NUM
ftr-439	148	2	the	the	DET
ftr-439	148	3	resulting	result	VERB
ftr-439	148	4	taxable	taxable	ADJ
ftr-439	148	5	amount	amount	NOUN
ftr-439	148	6	is	be	AUX
ftr-439	148	7	quite	quite	ADV
ftr-439	148	8	small	small	ADJ
ftr-439	148	9	-	-	PUNCT
ftr-439	148	10	almost	almost	ADV
ftr-439	148	11	undoubtedly	undoubtedly	ADV
ftr-439	148	12	16	16	NUM
ftr-439	148	13	.	.	PUNCT
ftr-439	149	1	compare	compare	VERB
ftr-439	149	2	,	,	PUNCT
ftr-439	149	3	for	for	ADP
ftr-439	149	4	example	example	NOUN
ftr-439	149	5	,	,	PUNCT
ftr-439	149	6	the	the	DET
ftr-439	149	7	tax	tax	NOUN
ftr-439	149	8	system	system	NOUN
ftr-439	149	9	of	of	ADP
ftr-439	149	10	the	the	DET
ftr-439	149	11	united	united	ADJ
ftr-439	149	12	kingdom	kingdom	PROPN
ftr-439	149	13	.	.	PUNCT
ftr-439	150	1	see	see	VERB
ftr-439	150	2	william	william	PROPN
ftr-439	150	3	b.	b.	PROPN
ftr-439	150	4	barker	barker	PROPN
ftr-439	150	5	,	,	PUNCT
ftr-439	150	6	a	a	DET
ftr-439	150	7	comparative	comparative	ADJ
ftr-439	150	8	approach	approach	NOUN
ftr-439	150	9	to	to	ADP
ftr-439	150	10	income	income	NOUN
ftr-439	150	11	tax	tax	NOUN
ftr-439	150	12	law	law	NOUN
ftr-439	150	13	in	in	ADP
ftr-439	150	14	the	the	DET
ftr-439	150	15	united	united	PROPN
ftr-439	150	16	kingdom	kingdom	PROPN
ftr-439	150	17	and	and	CCONJ
ftr-439	150	18	the	the	DET
ftr-439	150	19	united	united	PROPN
ftr-439	150	20	states	states	PROPN
ftr-439	150	21	,	,	PUNCT
ftr-439	150	22	46	46	NUM
ftr-439	150	23	cath	cath	NOUN
ftr-439	150	24	.	.	PUNCT
ftr-439	151	1	u.	u.	PROPN
ftr-439	151	2	l.	l.	PROPN
ftr-439	151	3	rev	rev	PROPN
ftr-439	151	4	.	.	PROPN
ftr-439	151	5	7	7	NUM
ftr-439	151	6	(	(	PUNCT
ftr-439	151	7	1966	1966	NUM
ftr-439	151	8	)	)	PUNCT
ftr-439	151	9	.	.	PUNCT
ftr-439	152	1	17	17	NUM
ftr-439	152	2	.	.	PUNCT
ftr-439	152	3	compare	compare	VERB
ftr-439	152	4	the	the	DET
ftr-439	152	5	inclusion	inclusion	NOUN
ftr-439	152	6	of	of	ADP
ftr-439	152	7	cadastral	cadastral	ADJ
ftr-439	152	8	income	income	NOUN
ftr-439	152	9	in	in	ADP
ftr-439	152	10	the	the	DET
ftr-439	152	11	base	base	NOUN
ftr-439	152	12	of	of	ADP
ftr-439	152	13	the	the	DET
ftr-439	152	14	income	income	NOUN
ftr-439	152	15	tax	tax	NOUN
ftr-439	152	16	of	of	ADP
ftr-439	152	17	many	many	ADJ
ftr-439	152	18	countries	country	NOUN
ftr-439	152	19	.	.	PUNCT
ftr-439	153	1	cadastral	cadastral	ADJ
ftr-439	153	2	income	income	NOUN
ftr-439	153	3	may	may	AUX
ftr-439	153	4	be	be	AUX
ftr-439	153	5	described	describe	VERB
ftr-439	153	6	as	as	ADP
ftr-439	153	7	a	a	DET
ftr-439	153	8	form	form	NOUN
ftr-439	153	9	of	of	ADP
ftr-439	153	10	imputed	impute	VERB
ftr-439	153	11	income	income	NOUN
ftr-439	153	12	,	,	PUNCT
ftr-439	153	13	typically	typically	ADV
ftr-439	153	14	from	from	ADP
ftr-439	153	15	real	real	ADJ
ftr-439	153	16	property	property	NOUN
ftr-439	153	17	,	,	PUNCT
ftr-439	153	18	based	base	VERB
ftr-439	153	19	upon	upon	SCONJ
ftr-439	153	20	a	a	DET
ftr-439	153	21	valuation	valuation	NOUN
ftr-439	153	22	of	of	ADP
ftr-439	153	23	the	the	DET
ftr-439	153	24	property	property	NOUN
ftr-439	153	25	that	that	PRON
ftr-439	153	26	may	may	AUX
ftr-439	153	27	or	or	CCONJ
ftr-439	153	28	may	may	AUX
ftr-439	153	29	not	not	PART
ftr-439	153	30	reflect	reflect	VERB
ftr-439	153	31	actual	actual	ADJ
ftr-439	153	32	market	market	NOUN
ftr-439	153	33	value	value	NOUN
ftr-439	153	34	.	.	PUNCT
ftr-439	154	1	see	see	VERB
ftr-439	154	2	,	,	PUNCT
ftr-439	154	3	e.g.	e.g.	ADV
ftr-439	154	4	,	,	PUNCT
ftr-439	154	5	vanja	vanja	PROPN
ftr-439	154	6	mihajlova	mihajlova	PROPN
ftr-439	154	7	,	,	PUNCT
ftr-439	154	8	republic	republic	NOUN
ftr-439	154	9	of	of	ADP
ftr-439	154	10	macedonia	macedonia	PROPN
ftr-439	154	11	's	's	PART
ftr-439	154	12	tax	tax	NOUN
ftr-439	154	13	system	system	NOUN
ftr-439	154	14	examined	examine	VERB
ftr-439	154	15	,	,	PUNCT
ftr-439	154	16	10	10	NUM
ftr-439	154	17	tax	tax	NOUN
ftr-439	154	18	notes	note	NOUN
ftr-439	154	19	int'l	int'l	ADP
ftr-439	154	20	287	287	NUM
ftr-439	154	21	,	,	PUNCT
ftr-439	154	22	287	287	NUM
ftr-439	154	23	(	(	PUNCT
ftr-439	154	24	jan	jan	PROPN
ftr-439	154	25	.	.	PROPN
ftr-439	154	26	23	23	NUM
ftr-439	154	27	,	,	PUNCT
ftr-439	154	28	1995	1995	NUM
ftr-439	154	29	)	)	PUNCT
ftr-439	154	30	.	.	PUNCT
ftr-439	155	1	1999	1999	NUM
ftr-439	155	2	]	]	PUNCT
ftr-439	155	3	florida	florida	PROPN
ftr-439	155	4	tax	tax	PROPN
ftr-439	155	5	review	review	NOUN
ftr-439	155	6	less	less	ADJ
ftr-439	155	7	that	that	SCONJ
ftr-439	155	8	the	the	DET
ftr-439	155	9	actual	actual	ADJ
ftr-439	155	10	net	net	ADJ
ftr-439	155	11	income	income	NOUN
ftr-439	155	12	from	from	ADP
ftr-439	155	13	the	the	DET
ftr-439	155	14	farm	farm	NOUN
ftr-439	155	15	determined	determine	VERB
ftr-439	155	16	in	in	ADP
ftr-439	155	17	accord	accord	NOUN
ftr-439	155	18	with	with	ADP
ftr-439	155	19	united	united	PROPN
ftr-439	155	20	states	states	PROPN
ftr-439	155	21	tax	tax	NOUN
ftr-439	155	22	concepts	concept	NOUN
ftr-439	155	23	.	.	PUNCT
ftr-439	156	1	income	income	NOUN
ftr-439	156	2	from	from	ADP
ftr-439	156	3	active	active	ADJ
ftr-439	156	4	business	business	NOUN
ftr-439	156	5	operations	operation	NOUN
ftr-439	156	6	is	be	AUX
ftr-439	156	7	reported	report	VERB
ftr-439	156	8	on	on	ADP
ftr-439	156	9	schedule	schedule	NOUN
ftr-439	156	10	3	3	NUM
ftr-439	156	11	.	.	PUNCT
ftr-439	157	1	under	under	ADP
ftr-439	157	2	article	article	NOUN
ftr-439	157	3	12	12	NUM
ftr-439	157	4	of	of	ADP
ftr-439	157	5	the	the	DET
ftr-439	157	6	income	income	NOUN
ftr-439	157	7	tax	tax	NOUN
ftr-439	157	8	law	law	NOUN
ftr-439	157	9	,	,	PUNCT
ftr-439	157	10	all	all	DET
ftr-439	157	11	incorporated	incorporate	VERB
ftr-439	157	12	businesses	business	NOUN
ftr-439	157	13	must	must	AUX
ftr-439	157	14	compute	compute	VERB
ftr-439	157	15	a	a	DET
ftr-439	157	16	nominal	nominal	ADJ
ftr-439	157	17	yield	yield	NOUN
ftr-439	157	18	on	on	ADP
ftr-439	157	19	their	their	PRON
ftr-439	157	20	business	business	NOUN
ftr-439	157	21	assets	asset	NOUN
ftr-439	157	22	.	.	PUNCT
ftr-439	158	1	that	that	DET
ftr-439	158	2	yield	yield	NOUN
ftr-439	158	3	is	be	AUX
ftr-439	158	4	determined	determine	VERB
ftr-439	158	5	by	by	ADP
ftr-439	158	6	multiplying	multiply	VERB
ftr-439	158	7	5	5	NUM
ftr-439	158	8	%	%	NOUN
ftr-439	158	9	times	time	NOUN
ftr-439	158	10	the	the	DET
ftr-439	158	11	fair	fair	ADJ
ftr-439	158	12	market	market	NOUN
ftr-439	158	13	value	value	NOUN
ftr-439	158	14	of	of	ADP
ftr-439	158	15	the	the	DET
ftr-439	158	16	tangible	tangible	ADJ
ftr-439	158	17	and	and	CCONJ
ftr-439	158	18	most	most	ADJ
ftr-439	158	19	of	of	ADP
ftr-439	158	20	the	the	DET
ftr-439	158	21	intangible	intangible	ADJ
ftr-439	158	22	assets	asset	NOUN
ftr-439	158	23	of	of	ADP
ftr-439	158	24	the	the	DET
ftr-439	158	25	business	business	NOUN
ftr-439	158	26	,	,	PUNCT
ftr-439	158	27	determined	determine	VERB
ftr-439	158	28	annually	annually	ADV
ftr-439	158	29	.	.	PUNCT
ftr-439	159	1	if	if	SCONJ
ftr-439	159	2	this	this	DET
ftr-439	159	3	so	so	ADV
ftr-439	159	4	-	-	PUNCT
ftr-439	159	5	called	call	VERB
ftr-439	159	6	nominal	nominal	ADJ
ftr-439	159	7	yield	yield	NOUN
ftr-439	159	8	is	be	AUX
ftr-439	159	9	greater	great	ADJ
ftr-439	159	10	than	than	ADP
ftr-439	159	11	the	the	DET
ftr-439	159	12	amount	amount	NOUN
ftr-439	159	13	of	of	ADP
ftr-439	159	14	net	net	ADJ
ftr-439	159	15	income	income	NOUN
ftr-439	159	16	otherwise	otherwise	ADV
ftr-439	159	17	reported	report	VERB
ftr-439	159	18	on	on	ADP
ftr-439	159	19	schedule	schedule	NOUN
ftr-439	159	20	3	3	NUM
ftr-439	159	21	,	,	PUNCT
ftr-439	159	22	then	then	ADV
ftr-439	159	23	the	the	DET
ftr-439	159	24	nominal	nominal	ADJ
ftr-439	159	25	yield	yield	NOUN
ftr-439	159	26	is	be	AUX
ftr-439	159	27	to	to	PART
ftr-439	159	28	be	be	AUX
ftr-439	159	29	reported	report	VERB
ftr-439	159	30	instead	instead	ADV
ftr-439	159	31	of	of	ADP
ftr-439	159	32	actual	actual	ADJ
ftr-439	159	33	income	income	NOUN
ftr-439	159	34	.	.	PUNCT
ftr-439	160	1	"1	"1	NOUN
ftr-439	160	2	in	in	ADP
ftr-439	160	3	addition	addition	NOUN
ftr-439	160	4	,	,	PUNCT
ftr-439	160	5	the	the	DET
ftr-439	160	6	jurisdiction	jurisdiction	NOUN
ftr-439	160	7	has	have	AUX
ftr-439	160	8	imposed	impose	VERB
ftr-439	160	9	an	an	DET
ftr-439	160	10	emergency	emergency	NOUN
ftr-439	160	11	recovery	recovery	NOUN
ftr-439	160	12	tax	tax	NOUN
ftr-439	160	13	at	at	ADP
ftr-439	160	14	the	the	DET
ftr-439	160	15	rate	rate	NOUN
ftr-439	160	16	of	of	ADP
ftr-439	160	17	2	2	NUM
ftr-439	160	18	%	%	NOUN
ftr-439	160	19	on	on	ADP
ftr-439	160	20	all	all	DET
ftr-439	160	21	agricultural	agricultural	ADJ
ftr-439	160	22	and	and	CCONJ
ftr-439	160	23	industrial	industrial	ADJ
ftr-439	160	24	businesses	business	NOUN
ftr-439	160	25	.	.	PUNCT
ftr-439	161	1	the	the	DET
ftr-439	161	2	tax	tax	NOUN
ftr-439	161	3	is	be	AUX
ftr-439	161	4	quite	quite	ADV
ftr-439	161	5	simple	simple	ADJ
ftr-439	161	6	in	in	ADP
ftr-439	161	7	design	design	NOUN
ftr-439	161	8	,	,	PUNCT
ftr-439	161	9	in	in	ADP
ftr-439	161	10	imposed	impose	VERB
ftr-439	161	11	on	on	ADP
ftr-439	161	12	net	net	ADJ
ftr-439	161	13	profits	profit	NOUN
ftr-439	161	14	,	,	PUNCT
ftr-439	161	15	and	and	CCONJ
ftr-439	161	16	,	,	PUNCT
ftr-439	161	17	standing	stand	VERB
ftr-439	161	18	alone	alone	ADV
ftr-439	161	19	,	,	PUNCT
ftr-439	161	20	would	would	AUX
ftr-439	161	21	constitute	constitute	VERB
ftr-439	161	22	a	a	DET
ftr-439	161	23	creditable	creditable	ADJ
ftr-439	161	24	tax	tax	NOUN
ftr-439	161	25	under	under	ADP
ftr-439	161	26	section	section	NOUN
ftr-439	161	27	901	901	NUM
ftr-439	161	28	.	.	PUNCT
ftr-439	162	1	as	as	SCONJ
ftr-439	162	2	will	will	AUX
ftr-439	162	3	be	be	AUX
ftr-439	162	4	developed	develop	VERB
ftr-439	162	5	in	in	ADP
ftr-439	162	6	the	the	DET
ftr-439	162	7	following	following	ADJ
ftr-439	162	8	pages	page	NOUN
ftr-439	162	9	,	,	PUNCT
ftr-439	162	10	there	there	PRON
ftr-439	162	11	should	should	AUX
ftr-439	162	12	not	not	PART
ftr-439	162	13	be	be	AUX
ftr-439	162	14	any	any	DET
ftr-439	162	15	question	question	NOUN
ftr-439	162	16	but	but	CCONJ
ftr-439	162	17	that	that	SCONJ
ftr-439	162	18	the	the	DET
ftr-439	162	19	tax	tax	NOUN
ftr-439	162	20	paid	pay	VERB
ftr-439	162	21	on	on	ADP
ftr-439	162	22	the	the	DET
ftr-439	162	23	amounts	amount	NOUN
ftr-439	162	24	reported	report	VERB
ftr-439	162	25	on	on	ADP
ftr-439	162	26	schedule	schedule	NOUN
ftr-439	162	27	2	2	NUM
ftr-439	162	28	as	as	ADP
ftr-439	162	29	income	income	NOUN
ftr-439	162	30	from	from	ADP
ftr-439	162	31	farming	farming	NOUN
ftr-439	162	32	should	should	AUX
ftr-439	162	33	,	,	PUNCT
ftr-439	162	34	from	from	ADP
ftr-439	162	35	the	the	DET
ftr-439	162	36	perspective	perspective	NOUN
ftr-439	162	37	of	of	ADP
ftr-439	162	38	sound	sound	ADJ
ftr-439	162	39	income	income	NOUN
ftr-439	162	40	tax	tax	NOUN
ftr-439	162	41	policy	policy	NOUN
ftr-439	162	42	,	,	PUNCT
ftr-439	162	43	be	be	AUX
ftr-439	162	44	creditable	creditable	ADJ
ftr-439	162	45	against	against	ADP
ftr-439	162	46	the	the	DET
ftr-439	162	47	u.s	u.s	PROPN
ftr-439	162	48	.	.	PROPN
ftr-439	162	49	income	income	NOUN
ftr-439	162	50	tax	tax	NOUN
ftr-439	162	51	liability	liability	NOUN
ftr-439	162	52	of	of	ADP
ftr-439	162	53	the	the	DET
ftr-439	162	54	farmer	farmer	NOUN
ftr-439	162	55	/	/	SYM
ftr-439	162	56	taxpayer	taxpayer	NOUN
ftr-439	162	57	.	.	PUNCT
ftr-439	163	1	moreover	moreover	ADV
ftr-439	163	2	,	,	PUNCT
ftr-439	163	3	there	there	PRON
ftr-439	163	4	should	should	AUX
ftr-439	163	5	not	not	PART
ftr-439	163	6	be	be	AUX
ftr-439	163	7	much	much	ADJ
ftr-439	163	8	question	question	NOUN
ftr-439	163	9	but	but	CCONJ
ftr-439	163	10	that	that	SCONJ
ftr-439	163	11	minimum	minimum	ADJ
ftr-439	163	12	tax	tax	NOUN
ftr-439	163	13	liability	liability	NOUN
ftr-439	163	14	reportable	reportable	NOUN
ftr-439	163	15	on	on	ADP
ftr-439	163	16	schedule	schedule	NOUN
ftr-439	163	17	3	3	NUM
ftr-439	163	18	should	should	AUX
ftr-439	163	19	also	also	ADV
ftr-439	163	20	be	be	AUX
ftr-439	163	21	creditable	creditable	ADJ
ftr-439	163	22	.	.	PUNCT
ftr-439	164	1	in	in	ADP
ftr-439	164	2	either	either	DET
ftr-439	164	3	case	case	NOUN
ftr-439	164	4	,	,	PUNCT
ftr-439	164	5	a	a	DET
ftr-439	164	6	u.s	u.s	PROPN
ftr-439	164	7	.	.	PROPN
ftr-439	164	8	citizen	citizen	PROPN
ftr-439	164	9	or	or	CCONJ
ftr-439	164	10	resident	resident	NOUN
ftr-439	164	11	subject	subject	NOUN
ftr-439	164	12	to	to	ADP
ftr-439	164	13	both	both	DET
ftr-439	164	14	u.s	u.s	PROPN
ftr-439	164	15	.	.	PROPN
ftr-439	164	16	tax	tax	NOUN
ftr-439	164	17	and	and	CCONJ
ftr-439	164	18	the	the	DET
ftr-439	164	19	foreign	foreign	ADJ
ftr-439	164	20	country	country	NOUN
ftr-439	164	21	tax	tax	NOUN
ftr-439	164	22	will	will	AUX
ftr-439	164	23	be	be	AUX
ftr-439	164	24	subject	subject	ADJ
ftr-439	164	25	to	to	ADP
ftr-439	164	26	exactly	exactly	ADV
ftr-439	164	27	the	the	DET
ftr-439	164	28	kind	kind	NOUN
ftr-439	164	29	of	of	ADP
ftr-439	164	30	double	double	ADJ
ftr-439	164	31	taxation	taxation	NOUN
ftr-439	164	32	that	that	PRON
ftr-439	164	33	the	the	DET
ftr-439	164	34	foreign	foreign	ADJ
ftr-439	164	35	tax	tax	NOUN
ftr-439	164	36	credit	credit	NOUN
ftr-439	164	37	was	be	AUX
ftr-439	164	38	created	create	VERB
ftr-439	164	39	to	to	PART
ftr-439	164	40	relieve	relieve	VERB
ftr-439	164	41	.	.	PUNCT
ftr-439	165	1	the	the	DET
ftr-439	165	2	fact	fact	NOUN
ftr-439	165	3	that	that	SCONJ
ftr-439	165	4	the	the	DET
ftr-439	165	5	foreign	foreign	ADJ
ftr-439	165	6	country	country	NOUN
ftr-439	165	7	uses	use	VERB
ftr-439	165	8	a	a	DET
ftr-439	165	9	proxy	proxy	NOUN
ftr-439	165	10	for	for	ADP
ftr-439	165	11	certain	certain	ADJ
ftr-439	165	12	categories	category	NOUN
ftr-439	165	13	of	of	ADP
ftr-439	165	14	income	income	NOUN
ftr-439	165	15	does	do	AUX
ftr-439	165	16	not	not	PART
ftr-439	165	17	in	in	ADP
ftr-439	165	18	the	the	DET
ftr-439	165	19	least	least	ADJ
ftr-439	165	20	alter	alter	VERB
ftr-439	165	21	the	the	DET
ftr-439	165	22	essential	essential	ADJ
ftr-439	165	23	nature	nature	NOUN
ftr-439	165	24	of	of	ADP
ftr-439	165	25	the	the	DET
ftr-439	165	26	foreign	foreign	ADJ
ftr-439	165	27	tax	tax	NOUN
ftr-439	165	28	as	as	ADP
ftr-439	165	29	a	a	DET
ftr-439	165	30	tax	tax	NOUN
ftr-439	165	31	on	on	ADP
ftr-439	165	32	income	income	NOUN
ftr-439	165	33	nor	nor	CCONJ
ftr-439	165	34	does	do	AUX
ftr-439	165	35	it	it	PRON
ftr-439	165	36	in	in	ADP
ftr-439	165	37	any	any	DET
ftr-439	165	38	respect	respect	NOUN
ftr-439	165	39	eliminate	eliminate	VERB
ftr-439	165	40	the	the	DET
ftr-439	165	41	prospect	prospect	NOUN
ftr-439	165	42	of	of	ADP
ftr-439	165	43	double	double	ADJ
ftr-439	165	44	taxation	taxation	NOUN
ftr-439	165	45	.	.	PUNCT
ftr-439	166	1	indeed	indeed	ADV
ftr-439	166	2	,	,	PUNCT
ftr-439	166	3	it	it	PRON
ftr-439	166	4	would	would	AUX
ftr-439	166	5	be	be	AUX
ftr-439	166	6	overbearing	overbearing	ADJ
ftr-439	166	7	and	and	CCONJ
ftr-439	166	8	oppressive	oppressive	ADJ
ftr-439	166	9	for	for	SCONJ
ftr-439	166	10	the	the	DET
ftr-439	166	11	united	united	PROPN
ftr-439	166	12	states	states	PROPN
ftr-439	166	13	to	to	PART
ftr-439	166	14	force	force	VERB
ftr-439	166	15	the	the	DET
ftr-439	166	16	foreign	foreign	ADJ
ftr-439	166	17	country	country	NOUN
ftr-439	166	18	to	to	PART
ftr-439	166	19	choose	choose	VERB
ftr-439	166	20	between	between	ADP
ftr-439	166	21	abandoning	abandon	VERB
ftr-439	166	22	a	a	DET
ftr-439	166	23	desired	desire	VERB
ftr-439	166	24	modification	modification	NOUN
ftr-439	166	25	of	of	ADP
ftr-439	166	26	its	its	PRON
ftr-439	166	27	income	income	NOUN
ftr-439	166	28	tax	tax	NOUN
ftr-439	166	29	and	and	CCONJ
ftr-439	166	30	causing	cause	VERB
ftr-439	166	31	potential	potential	ADJ
ftr-439	166	32	investors	investor	NOUN
ftr-439	166	33	from	from	ADP
ftr-439	166	34	the	the	DET
ftr-439	166	35	united	united	PROPN
ftr-439	166	36	states	states	PROPN
ftr-439	166	37	to	to	PART
ftr-439	166	38	be	be	AUX
ftr-439	166	39	deterred	deter	VERB
ftr-439	166	40	by	by	ADP
ftr-439	166	41	the	the	DET
ftr-439	166	42	prospect	prospect	NOUN
ftr-439	166	43	of	of	ADP
ftr-439	166	44	uncreditable	uncreditable	ADJ
ftr-439	166	45	taxes	taxis	NOUN
ftr-439	166	46	.	.	PUNCT
ftr-439	167	1	if	if	SCONJ
ftr-439	167	2	we	we	PRON
ftr-439	167	3	conclude	conclude	VERB
ftr-439	167	4	that	that	SCONJ
ftr-439	167	5	the	the	DET
ftr-439	167	6	tax	tax	NOUN
ftr-439	167	7	can	can	AUX
ftr-439	167	8	not	not	PART
ftr-439	167	9	be	be	AUX
ftr-439	167	10	credited	credit	VERB
ftr-439	167	11	under	under	ADP
ftr-439	167	12	existing	exist	VERB
ftr-439	167	13	united	united	PROPN
ftr-439	167	14	states	states	PROPN
ftr-439	167	15	law	law	NOUN
ftr-439	167	16	,	,	PUNCT
ftr-439	167	17	then	then	ADV
ftr-439	167	18	something	something	PRON
ftr-439	167	19	is	be	AUX
ftr-439	167	20	wrong	wrong	ADJ
ftr-439	167	21	with	with	ADP
ftr-439	167	22	the	the	DET
ftr-439	167	23	scope	scope	NOUN
ftr-439	167	24	of	of	ADP
ftr-439	167	25	the	the	DET
ftr-439	167	26	credit	credit	NOUN
ftr-439	167	27	under	under	ADP
ftr-439	167	28	u.s	u.s	PROPN
ftr-439	167	29	.	.	PROPN
ftr-439	167	30	law	law	NOUN
ftr-439	167	31	.	.	PUNCT
ftr-439	168	1	v.	v.	ADP
ftr-439	168	2	the	the	DET
ftr-439	168	3	nature	nature	NOUN
ftr-439	168	4	of	of	ADP
ftr-439	168	5	an	an	DET
ftr-439	168	6	income	income	NOUN
ftr-439	168	7	tax	tax	NOUN
ftr-439	168	8	:	:	PUNCT
ftr-439	168	9	the	the	DET
ftr-439	168	10	squinting	squint	VERB
ftr-439	168	11	eye	eye	NOUN
ftr-439	168	12	of	of	ADP
ftr-439	168	13	the	the	DET
ftr-439	168	14	beholder	beholder	NOUN
ftr-439	168	15	before	before	SCONJ
ftr-439	168	16	it	it	PRON
ftr-439	168	17	can	can	AUX
ftr-439	168	18	be	be	AUX
ftr-439	168	19	said	say	VERB
ftr-439	168	20	that	that	SCONJ
ftr-439	168	21	a	a	DET
ftr-439	168	22	payment	payment	NOUN
ftr-439	168	23	made	make	VERB
ftr-439	168	24	pursuant	pursuant	ADJ
ftr-439	168	25	to	to	ADP
ftr-439	168	26	a	a	DET
ftr-439	168	27	provision	provision	NOUN
ftr-439	168	28	of	of	ADP
ftr-439	168	29	a	a	DET
ftr-439	168	30	foreign	foreign	ADJ
ftr-439	168	31	tax	tax	NOUN
ftr-439	168	32	is	be	AUX
ftr-439	168	33	creditable	creditable	ADJ
ftr-439	168	34	,	,	PUNCT
ftr-439	168	35	many	many	ADJ
ftr-439	168	36	issues	issue	NOUN
ftr-439	168	37	must	must	AUX
ftr-439	168	38	be	be	AUX
ftr-439	168	39	resolved	resolve	VERB
ftr-439	168	40	favorably	favorably	ADV
ftr-439	168	41	.	.	PUNCT
ftr-439	169	1	first	first	ADV
ftr-439	169	2	,	,	PUNCT
ftr-439	169	3	the	the	DET
ftr-439	169	4	payment	payment	NOUN
ftr-439	169	5	must	must	AUX
ftr-439	169	6	be	be	AUX
ftr-439	169	7	a	a	DET
ftr-439	169	8	"	"	PUNCT
ftr-439	169	9	tax	tax	NOUN
ftr-439	169	10	.	.	PUNCT
ftr-439	170	1	"	"	PUNCT
ftr-439	170	2	'	'	PUNCT
ftr-439	170	3	9	9	NUM
ftr-439	170	4	that	that	ADV
ftr-439	170	5	obvious	obvious	ADJ
ftr-439	170	6	and	and	CCONJ
ftr-439	170	7	seemingly	seemingly	ADV
ftr-439	170	8	innocuous	innocuous	ADJ
ftr-439	170	9	requirement	requirement	NOUN
ftr-439	170	10	turns	turn	VERB
ftr-439	170	11	out	out	ADP
ftr-439	170	12	to	to	PART
ftr-439	170	13	be	be	AUX
ftr-439	170	14	one	one	NUM
ftr-439	170	15	of	of	ADP
ftr-439	170	16	the	the	DET
ftr-439	170	17	major	major	ADJ
ftr-439	170	18	,	,	PUNCT
ftr-439	170	19	albeit	albeit	SCONJ
ftr-439	170	20	unnecessary	unnecessary	ADJ
ftr-439	170	21	,	,	PUNCT
ftr-439	170	22	reasons	reason	NOUN
ftr-439	170	23	for	for	ADP
ftr-439	170	24	the	the	DET
ftr-439	170	25	18	18	NUM
ftr-439	170	26	.	.	PUNCT
ftr-439	171	1	compare	compare	VERB
ftr-439	171	2	the	the	DET
ftr-439	171	3	business	business	NOUN
ftr-439	171	4	assets	asset	NOUN
ftr-439	171	5	taxes	taxis	NOUN
ftr-439	171	6	used	use	VERB
ftr-439	171	7	in	in	ADP
ftr-439	171	8	latin	latin	PROPN
ftr-439	171	9	america	america	PROPN
ftr-439	171	10	.	.	PUNCT
ftr-439	172	1	see	see	VERB
ftr-439	172	2	infra	infra	NOUN
ftr-439	172	3	note	note	VERB
ftr-439	172	4	104	104	NUM
ftr-439	172	5	and	and	CCONJ
ftr-439	172	6	accompanying	accompany	VERB
ftr-439	172	7	text	text	NOUN
ftr-439	172	8	.	.	PUNCT
ftr-439	173	1	19	19	NUM
ftr-439	173	2	.	.	X
ftr-439	173	3	see	see	VERB
ftr-439	173	4	regs	reg	NOUN
ftr-439	173	5	.	.	PUNCT
ftr-439	174	1	§	§	PROPN
ftr-439	174	2	1.901	1.901	NUM
ftr-439	174	3	-	-	NUM
ftr-439	174	4	2(a)(1)(i	2(a)(1)(i	NUM
ftr-439	174	5	)	)	PUNCT
ftr-439	174	6	.	.	PUNCT
ftr-439	175	1	[	[	X
ftr-439	175	2	vol	vol	X
ftr-439	175	3	4:2	4:2	NUM
ftr-439	175	4	international	international	ADJ
ftr-439	175	5	comity	comity	NOUN
ftr-439	175	6	and	and	CCONJ
ftr-439	175	7	the	the	DET
ftr-439	175	8	foreign	foreign	ADJ
ftr-439	175	9	tar	tar	NOUN
ftr-439	175	10	credit	credit	NOUN
ftr-439	175	11	narrow	narrow	ADJ
ftr-439	175	12	scope	scope	NOUN
ftr-439	175	13	of	of	ADP
ftr-439	175	14	the	the	DET
ftr-439	175	15	credit	credit	NOUN
ftr-439	175	16	.	.	PUNCT
ftr-439	176	1	second	second	ADJ
ftr-439	176	2	,	,	PUNCT
ftr-439	176	3	the	the	DET
ftr-439	176	4	"	"	PUNCT
ftr-439	176	5	predominant	predominant	ADJ
ftr-439	176	6	character	character	NOUN
ftr-439	176	7	"	"	PUNCT
ftr-439	176	8	of	of	ADP
ftr-439	176	9	the	the	DET
ftr-439	176	10	tax	tax	NOUN
ftr-439	176	11	must	must	AUX
ftr-439	176	12	be	be	AUX
ftr-439	176	13	that	that	PRON
ftr-439	176	14	of	of	ADP
ftr-439	176	15	an	an	DET
ftr-439	176	16	"	"	PUNCT
ftr-439	176	17	income	income	NOUN
ftr-439	176	18	tax	tax	NOUN
ftr-439	176	19	"	"	PUNCT
ftr-439	176	20	in	in	ADP
ftr-439	176	21	the	the	DET
ftr-439	176	22	"	"	PUNCT
ftr-439	176	23	u.s	u.s	PROPN
ftr-439	176	24	.	.	PROPN
ftr-439	176	25	sense	sense	NOUN
ftr-439	176	26	.	.	PUNCT
ftr-439	177	1	"	"	PUNCT
ftr-439	177	2	'	'	PUNCT
ftr-439	177	3	we	we	PRON
ftr-439	177	4	will	will	AUX
ftr-439	177	5	return	return	VERB
ftr-439	177	6	to	to	ADP
ftr-439	177	7	the	the	DET
ftr-439	177	8	required	require	VERB
ftr-439	177	9	character	character	NOUN
ftr-439	177	10	and	and	CCONJ
ftr-439	177	11	sense	sense	NOUN
ftr-439	177	12	.	.	PUNCT
ftr-439	178	1	the	the	DET
ftr-439	178	2	central	central	ADJ
ftr-439	178	3	issue	issue	NOUN
ftr-439	178	4	is	be	AUX
ftr-439	178	5	whether	whether	SCONJ
ftr-439	178	6	the	the	DET
ftr-439	178	7	foreign	foreign	ADJ
ftr-439	178	8	tax	tax	NOUN
ftr-439	178	9	,	,	PUNCT
ftr-439	178	10	standing	stand	VERB
ftr-439	178	11	alone	alone	ADV
ftr-439	178	12	,	,	PUNCT
ftr-439	178	13	constitutes	constitute	VERB
ftr-439	178	14	an	an	DET
ftr-439	178	15	income	income	NOUN
ftr-439	178	16	tax	tax	NOUN
ftr-439	178	17	.	.	PUNCT
ftr-439	179	1	as	as	SCONJ
ftr-439	179	2	the	the	DET
ftr-439	179	3	economies	economy	NOUN
ftr-439	179	4	of	of	ADP
ftr-439	179	5	the	the	DET
ftr-439	179	6	world	world	NOUN
ftr-439	179	7	shifted	shift	VERB
ftr-439	179	8	from	from	ADP
ftr-439	179	9	basically	basically	ADV
ftr-439	179	10	agrarian	agrarian	ADJ
ftr-439	179	11	to	to	AUX
ftr-439	179	12	basically	basically	ADV
ftr-439	179	13	industrial	industrial	ADJ
ftr-439	179	14	,	,	PUNCT
ftr-439	179	15	income	income	NOUN
ftr-439	179	16	taxation	taxation	NOUN
ftr-439	179	17	emerged	emerge	VERB
ftr-439	179	18	as	as	ADP
ftr-439	179	19	the	the	DET
ftr-439	179	20	most	most	ADV
ftr-439	179	21	popular	popular	ADJ
ftr-439	179	22	mechanism	mechanism	NOUN
ftr-439	179	23	for	for	ADP
ftr-439	179	24	funding	funding	NOUN
ftr-439	179	25	governments	government	NOUN
ftr-439	179	26	.	.	PUNCT
ftr-439	180	1	2	2	NUM
ftr-439	180	2	'	'	NUM
ftr-439	180	3	the	the	DET
ftr-439	180	4	taxation	taxation	NOUN
ftr-439	180	5	of	of	ADP
ftr-439	180	6	income	income	NOUN
ftr-439	180	7	,	,	PUNCT
ftr-439	180	8	however	however	ADV
ftr-439	180	9	,	,	PUNCT
ftr-439	180	10	requires	require	VERB
ftr-439	180	11	resolving	resolve	VERB
ftr-439	180	12	large	large	ADJ
ftr-439	180	13	numbers	number	NOUN
ftr-439	180	14	of	of	ADP
ftr-439	180	15	definitional	definitional	ADJ
ftr-439	180	16	and	and	CCONJ
ftr-439	180	17	interpretative	interpretative	ADJ
ftr-439	180	18	issues	issue	NOUN
ftr-439	180	19	.	.	PUNCT
ftr-439	181	1	that	that	SCONJ
ftr-439	181	2	in	in	ADP
ftr-439	181	3	turn	turn	NOUN
ftr-439	181	4	requires	require	VERB
ftr-439	181	5	the	the	DET
ftr-439	181	6	involvement	involvement	NOUN
ftr-439	181	7	of	of	ADP
ftr-439	181	8	relatively	relatively	ADV
ftr-439	181	9	large	large	ADJ
ftr-439	181	10	numbers	number	NOUN
ftr-439	181	11	of	of	ADP
ftr-439	181	12	highly	highly	ADV
ftr-439	181	13	educated	educate	VERB
ftr-439	181	14	tax	tax	NOUN
ftr-439	181	15	specialists	specialist	NOUN
ftr-439	181	16	both	both	CCONJ
ftr-439	181	17	within	within	ADP
ftr-439	181	18	and	and	CCONJ
ftr-439	181	19	without	without	ADP
ftr-439	181	20	government	government	NOUN
ftr-439	181	21	.	.	PUNCT
ftr-439	182	1	in	in	ADP
ftr-439	182	2	short	short	ADJ
ftr-439	182	3	,	,	PUNCT
ftr-439	182	4	income	income	NOUN
ftr-439	182	5	taxation	taxation	NOUN
ftr-439	182	6	is	be	AUX
ftr-439	182	7	expensive	expensive	ADJ
ftr-439	182	8	both	both	CCONJ
ftr-439	182	9	for	for	ADP
ftr-439	182	10	governments	government	NOUN
ftr-439	182	11	and	and	CCONJ
ftr-439	182	12	taxpayers	taxpayer	NOUN
ftr-439	182	13	.	.	PUNCT
ftr-439	183	1	in	in	ADP
ftr-439	183	2	addition	addition	NOUN
ftr-439	183	3	,	,	PUNCT
ftr-439	183	4	relative	relative	ADJ
ftr-439	183	5	to	to	ADP
ftr-439	183	6	other	other	ADJ
ftr-439	183	7	tax	tax	NOUN
ftr-439	183	8	bases	basis	NOUN
ftr-439	183	9	,	,	PUNCT
ftr-439	183	10	income	income	NOUN
ftr-439	183	11	is	be	AUX
ftr-439	183	12	hard	hard	ADJ
ftr-439	183	13	to	to	PART
ftr-439	183	14	identify	identify	VERB
ftr-439	183	15	and	and	CCONJ
ftr-439	183	16	easy	easy	ADJ
ftr-439	183	17	to	to	PART
ftr-439	183	18	conceal	conceal	VERB
ftr-439	183	19	.	.	PUNCT
ftr-439	184	1	as	as	ADP
ftr-439	184	2	a	a	DET
ftr-439	184	3	result	result	NOUN
ftr-439	184	4	,	,	PUNCT
ftr-439	184	5	the	the	DET
ftr-439	184	6	costs	cost	NOUN
ftr-439	184	7	of	of	ADP
ftr-439	184	8	collecting	collect	VERB
ftr-439	184	9	the	the	DET
ftr-439	184	10	tax	tax	NOUN
ftr-439	184	11	due	due	ADJ
ftr-439	184	12	,	,	PUNCT
ftr-439	184	13	once	once	SCONJ
ftr-439	184	14	it	it	PRON
ftr-439	184	15	has	have	AUX
ftr-439	184	16	been	be	AUX
ftr-439	184	17	defined	define	VERB
ftr-439	184	18	,	,	PUNCT
ftr-439	184	19	are	be	AUX
ftr-439	184	20	high	high	ADJ
ftr-439	184	21	.	.	PUNCT
ftr-439	185	1	even	even	ADV
ftr-439	185	2	without	without	ADP
ftr-439	185	3	the	the	DET
ftr-439	185	4	desire	desire	NOUN
ftr-439	185	5	to	to	PART
ftr-439	185	6	conceal	conceal	VERB
ftr-439	185	7	,	,	PUNCT
ftr-439	185	8	compliance	compliance	NOUN
ftr-439	185	9	with	with	ADP
ftr-439	185	10	the	the	DET
ftr-439	185	11	relatively	relatively	ADV
ftr-439	185	12	complex	complex	ADJ
ftr-439	185	13	rules	rule	NOUN
ftr-439	185	14	of	of	ADP
ftr-439	185	15	income	income	NOUN
ftr-439	185	16	taxation	taxation	NOUN
ftr-439	185	17	can	can	AUX
ftr-439	185	18	be	be	AUX
ftr-439	185	19	difficult	difficult	ADJ
ftr-439	185	20	,	,	PUNCT
ftr-439	185	21	particularly	particularly	ADV
ftr-439	185	22	for	for	ADP
ftr-439	185	23	a	a	DET
ftr-439	185	24	population	population	NOUN
ftr-439	185	25	of	of	ADP
ftr-439	185	26	limited	limited	ADJ
ftr-439	185	27	literacy	literacy	NOUN
ftr-439	185	28	and	and	CCONJ
ftr-439	185	29	virtually	virtually	ADV
ftr-439	185	30	no	no	PRON
ftr-439	185	31	exposure	exposure	NOUN
ftr-439	185	32	to	to	ADP
ftr-439	185	33	accounting	accounting	NOUN
ftr-439	185	34	conventions	convention	NOUN
ftr-439	185	35	.	.	PUNCT
ftr-439	186	1	all	all	PRON
ftr-439	186	2	of	of	ADP
ftr-439	186	3	these	these	DET
ftr-439	186	4	costs	cost	NOUN
ftr-439	186	5	of	of	ADP
ftr-439	186	6	income	income	NOUN
ftr-439	186	7	taxation	taxation	NOUN
ftr-439	186	8	become	become	VERB
ftr-439	186	9	more	more	ADV
ftr-439	186	10	pronounced	pronounced	ADJ
ftr-439	186	11	for	for	ADP
ftr-439	186	12	countries	country	NOUN
ftr-439	186	13	whose	whose	DET
ftr-439	186	14	economies	economy	NOUN
ftr-439	186	15	are	be	AUX
ftr-439	186	16	relatively	relatively	ADV
ftr-439	186	17	less	less	ADV
ftr-439	186	18	developed	developed	ADJ
ftr-439	186	19	.	.	PUNCT
ftr-439	187	1	the	the	DET
ftr-439	187	2	administrative	administrative	ADJ
ftr-439	187	3	difficulties	difficulty	NOUN
ftr-439	187	4	are	be	AUX
ftr-439	187	5	magnified	magnify	VERB
ftr-439	187	6	when	when	SCONJ
ftr-439	187	7	the	the	DET
ftr-439	187	8	taxpayer	taxpayer	NOUN
ftr-439	187	9	is	be	AUX
ftr-439	187	10	a	a	DET
ftr-439	187	11	multinational	multinational	ADJ
ftr-439	187	12	business	business	NOUN
ftr-439	187	13	whose	whose	DET
ftr-439	187	14	financial	financial	ADJ
ftr-439	187	15	dealings	dealing	NOUN
ftr-439	187	16	span	span	VERB
ftr-439	187	17	national	national	ADJ
ftr-439	187	18	boundaries	boundary	NOUN
ftr-439	187	19	.	.	PUNCT
ftr-439	188	1	in	in	ADP
ftr-439	188	2	response	response	NOUN
ftr-439	188	3	to	to	ADP
ftr-439	188	4	these	these	DET
ftr-439	188	5	costs	cost	NOUN
ftr-439	188	6	and	and	CCONJ
ftr-439	188	7	obstacles	obstacle	NOUN
ftr-439	188	8	,	,	PUNCT
ftr-439	188	9	countries	country	NOUN
ftr-439	188	10	,	,	PUNCT
ftr-439	188	11	particularly	particularly	ADV
ftr-439	188	12	developing	develop	VERB
ftr-439	188	13	countries	country	NOUN
ftr-439	188	14	,	,	PUNCT
ftr-439	188	15	that	that	PRON
ftr-439	188	16	have	have	AUX
ftr-439	188	17	determined	determine	VERB
ftr-439	188	18	to	to	PART
ftr-439	188	19	adopt	adopt	VERB
ftr-439	188	20	income	income	NOUN
ftr-439	188	21	taxation	taxation	NOUN
ftr-439	188	22	have	have	AUX
ftr-439	188	23	also	also	ADV
ftr-439	188	24	determined	determine	VERB
ftr-439	188	25	to	to	PART
ftr-439	188	26	adopt	adopt	VERB
ftr-439	188	27	features	feature	NOUN
ftr-439	188	28	and	and	CCONJ
ftr-439	188	29	provisions	provision	NOUN
ftr-439	188	30	that	that	PRON
ftr-439	188	31	compromise	compromise	VERB
ftr-439	188	32	the	the	DET
ftr-439	188	33	theoretical	theoretical	ADJ
ftr-439	188	34	rigor	rigor	NOUN
ftr-439	188	35	of	of	ADP
ftr-439	188	36	their	their	PRON
ftr-439	188	37	taxing	tax	VERB
ftr-439	188	38	system	system	NOUN
ftr-439	188	39	but	but	CCONJ
ftr-439	188	40	provide	provide	VERB
ftr-439	188	41	more	more	ADJ
ftr-439	188	42	than	than	ADP
ftr-439	188	43	adequate	adequate	ADJ
ftr-439	188	44	compensation	compensation	NOUN
ftr-439	188	45	in	in	ADP
ftr-439	188	46	the	the	DET
ftr-439	188	47	form	form	NOUN
ftr-439	188	48	of	of	ADP
ftr-439	188	49	simplified	simplified	ADJ
ftr-439	188	50	administration	administration	NOUN
ftr-439	188	51	and	and	CCONJ
ftr-439	188	52	easier	easy	ADJ
ftr-439	188	53	,	,	PUNCT
ftr-439	188	54	more	more	ADV
ftr-439	188	55	reliable	reliable	ADJ
ftr-439	188	56	collection	collection	NOUN
ftr-439	188	57	.	.	PUNCT
ftr-439	189	1	relative	relative	ADJ
ftr-439	189	2	to	to	ADP
ftr-439	189	3	taxation	taxation	NOUN
ftr-439	189	4	in	in	ADP
ftr-439	189	5	the	the	DET
ftr-439	189	6	united	united	PROPN
ftr-439	189	7	states	states	PROPN
ftr-439	189	8	,	,	PUNCT
ftr-439	189	9	the	the	DET
ftr-439	189	10	use	use	NOUN
ftr-439	189	11	of	of	ADP
ftr-439	189	12	such	such	ADJ
ftr-439	189	13	proxies	proxy	NOUN
ftr-439	189	14	or	or	CCONJ
ftr-439	189	15	approximating	approximate	VERB
ftr-439	189	16	devices	device	NOUN
ftr-439	189	17	appear	appear	VERB
ftr-439	189	18	more	more	ADV
ftr-439	189	19	significant	significant	ADJ
ftr-439	189	20	than	than	SCONJ
ftr-439	189	21	they	they	PRON
ftr-439	189	22	are	be	AUX
ftr-439	189	23	in	in	ADP
ftr-439	189	24	fact	fact	NOUN
ftr-439	189	25	.	.	PUNCT
ftr-439	190	1	the	the	DET
ftr-439	190	2	united	united	PROPN
ftr-439	190	3	states	states	PROPN
ftr-439	190	4	'	'	PART
ftr-439	190	5	tax	tax	NOUN
ftr-439	190	6	system	system	NOUN
ftr-439	190	7	is	be	AUX
ftr-439	190	8	distinguished	distinguish	VERB
ftr-439	190	9	by	by	ADP
ftr-439	190	10	the	the	DET
ftr-439	190	11	acceptance	acceptance	NOUN
ftr-439	190	12	of	of	ADP
ftr-439	190	13	numbing	numb	VERB
ftr-439	190	14	complexity	complexity	NOUN
ftr-439	190	15	in	in	ADP
ftr-439	190	16	the	the	DET
ftr-439	190	17	pursuit	pursuit	NOUN
ftr-439	190	18	of	of	ADP
ftr-439	190	19	extremely	extremely	ADV
ftr-439	190	20	refined	refined	ADJ
ftr-439	190	21	and	and	CCONJ
ftr-439	190	22	precise	precise	ADJ
ftr-439	190	23	consequences	consequence	NOUN
ftr-439	190	24	.	.	PUNCT
ftr-439	191	1	much	much	ADJ
ftr-439	191	2	of	of	ADP
ftr-439	191	3	the	the	DET
ftr-439	191	4	rest	rest	NOUN
ftr-439	191	5	of	of	ADP
ftr-439	191	6	the	the	DET
ftr-439	191	7	world	world	NOUN
ftr-439	191	8	is	be	AUX
ftr-439	191	9	content	content	ADJ
ftr-439	191	10	to	to	PART
ftr-439	191	11	achieve	achieve	VERB
ftr-439	191	12	the	the	DET
ftr-439	191	13	more	more	ADV
ftr-439	191	14	balanced	balanced	ADJ
ftr-439	191	15	approach	approach	NOUN
ftr-439	191	16	to	to	ADP
ftr-439	191	17	taxation	taxation	NOUN
ftr-439	191	18	that	that	PRON
ftr-439	191	19	characterized	characterize	VERB
ftr-439	191	20	the	the	DET
ftr-439	191	21	u.s	u.s	PROPN
ftr-439	191	22	.	.	PROPN
ftr-439	191	23	system	system	NOUN
ftr-439	191	24	prior	prior	ADV
ftr-439	191	25	to	to	ADP
ftr-439	191	26	1969	1969	NUM
ftr-439	191	27	.	.	PUNCT
ftr-439	192	1	in	in	ADP
ftr-439	192	2	the	the	DET
ftr-439	192	3	hypothetical	hypothetical	ADJ
ftr-439	192	4	example	example	NOUN
ftr-439	192	5	,	,	PUNCT
ftr-439	192	6	that	that	SCONJ
ftr-439	192	7	compromise	compromise	NOUN
ftr-439	192	8	is	be	AUX
ftr-439	192	9	contained	contain	VERB
ftr-439	192	10	in	in	ADP
ftr-439	192	11	the	the	DET
ftr-439	192	12	treatment	treatment	NOUN
ftr-439	192	13	of	of	ADP
ftr-439	192	14	the	the	DET
ftr-439	192	15	relatively	relatively	ADV
ftr-439	192	16	low	low	ADJ
ftr-439	192	17	income	income	NOUN
ftr-439	192	18	farm	farm	NOUN
ftr-439	192	19	population	population	NOUN
ftr-439	192	20	.	.	PUNCT
ftr-439	193	1	income	income	NOUN
ftr-439	193	2	from	from	ADP
ftr-439	193	3	near	near	ADP
ftr-439	193	4	sufficiency	sufficiency	NOUN
ftr-439	193	5	level	level	NOUN
ftr-439	193	6	farming	farming	NOUN
ftr-439	193	7	is	be	AUX
ftr-439	193	8	presumed	presume	VERB
ftr-439	193	9	or	or	CCONJ
ftr-439	193	10	estimated	estimate	VERB
ftr-439	193	11	pursuant	pursuant	ADJ
ftr-439	193	12	to	to	ADP
ftr-439	193	13	a	a	DET
ftr-439	193	14	formula	formula	NOUN
ftr-439	193	15	that	that	PRON
ftr-439	193	16	is	be	AUX
ftr-439	193	17	not	not	PART
ftr-439	193	18	directly	directly	ADV
ftr-439	193	19	related	relate	VERB
ftr-439	193	20	to	to	ADP
ftr-439	193	21	actual	actual	ADJ
ftr-439	193	22	cash	cash	NOUN
ftr-439	193	23	flow	flow	NOUN
ftr-439	193	24	.	.	PUNCT
ftr-439	194	1	the	the	DET
ftr-439	194	2	question	question	NOUN
ftr-439	194	3	is	be	AUX
ftr-439	194	4	whether	whether	SCONJ
ftr-439	194	5	such	such	DET
ftr-439	194	6	an	an	DET
ftr-439	194	7	approximation	approximation	NOUN
ftr-439	194	8	of	of	ADP
ftr-439	194	9	income	income	NOUN
ftr-439	194	10	can	can	AUX
ftr-439	194	11	be	be	AUX
ftr-439	194	12	viewed	view	VERB
ftr-439	194	13	as	as	ADP
ftr-439	194	14	a	a	DET
ftr-439	194	15	feature	feature	NOUN
ftr-439	194	16	of	of	ADP
ftr-439	194	17	income	income	NOUN
ftr-439	194	18	taxation	taxation	NOUN
ftr-439	194	19	.	.	PUNCT
ftr-439	195	1	in	in	ADP
ftr-439	195	2	neither	neither	DET
ftr-439	195	3	theory	theory	NOUN
ftr-439	195	4	nor	nor	CCONJ
ftr-439	195	5	practice	practice	NOUN
ftr-439	195	6	is	be	AUX
ftr-439	195	7	there	there	PRON
ftr-439	195	8	likely	likely	ADJ
ftr-439	195	9	to	to	PART
ftr-439	195	10	be	be	AUX
ftr-439	195	11	a	a	DET
ftr-439	195	12	clear	clear	ADJ
ftr-439	195	13	and	and	CCONJ
ftr-439	195	14	simple	simple	ADJ
ftr-439	195	15	answer	answer	NOUN
ftr-439	195	16	to	to	ADP
ftr-439	195	17	that	that	DET
ftr-439	195	18	question	question	NOUN
ftr-439	195	19	.	.	PUNCT
ftr-439	196	1	if	if	SCONJ
ftr-439	196	2	a	a	DET
ftr-439	196	3	country	country	NOUN
ftr-439	196	4	were	be	AUX
ftr-439	196	5	to	to	PART
ftr-439	196	6	rely	rely	VERB
ftr-439	196	7	exclusively	exclusively	ADV
ftr-439	196	8	upon	upon	SCONJ
ftr-439	196	9	proxies	proxy	NOUN
ftr-439	196	10	for	for	ADP
ftr-439	196	11	20	20	NUM
ftr-439	196	12	.	.	PUNCT
ftr-439	196	13	regs	regs	PROPN
ftr-439	196	14	.	.	PUNCT
ftr-439	197	1	§	§	PROPN
ftr-439	197	2	1.901	1.901	NUM
ftr-439	197	3	-	-	PUNCT
ftr-439	197	4	2(a)(1)(ii	2(a)(1)(ii	NUM
ftr-439	197	5	)	)	PUNCT
ftr-439	197	6	.	.	PUNCT
ftr-439	198	1	21	21	NUM
ftr-439	198	2	.	.	PUNCT
ftr-439	199	1	see	see	VERB
ftr-439	199	2	ken	ken	PROPN
ftr-439	199	3	messere	messere	PROPN
ftr-439	199	4	,	,	PUNCT
ftr-439	199	5	tax	tax	NOUN
ftr-439	199	6	policy	policy	NOUN
ftr-439	199	7	in	in	ADP
ftr-439	199	8	oecd	oecd	PROPN
ftr-439	199	9	countries	country	NOUN
ftr-439	199	10	46	46	NUM
ftr-439	199	11	-	-	SYM
ftr-439	199	12	50	50	NUM
ftr-439	199	13	(	(	PUNCT
ftr-439	199	14	ibfd	ibfd	VERB
ftr-439	199	15	publications	publication	NOUN
ftr-439	199	16	1993	1993	NUM
ftr-439	199	17	)	)	PUNCT
ftr-439	199	18	.	.	PUNCT
ftr-439	200	1	1999	1999	NUM
ftr-439	200	2	]	]	PUNCT
ftr-439	200	3	florida	florida	PROPN
ftr-439	200	4	tax	tax	PROPN
ftr-439	200	5	review	review	NOUN
ftr-439	200	6	income	income	NOUN
ftr-439	200	7	in	in	ADP
ftr-439	200	8	the	the	DET
ftr-439	200	9	design	design	NOUN
ftr-439	200	10	of	of	ADP
ftr-439	200	11	its	its	PRON
ftr-439	200	12	taxing	tax	VERB
ftr-439	200	13	statute	statute	NOUN
ftr-439	200	14	,	,	PUNCT
ftr-439	200	15	the	the	DET
ftr-439	200	16	result	result	NOUN
ftr-439	200	17	would	would	AUX
ftr-439	200	18	not	not	PART
ftr-439	200	19	be	be	AUX
ftr-439	200	20	an	an	DET
ftr-439	200	21	income	income	NOUN
ftr-439	200	22	tax	tax	NOUN
ftr-439	200	23	.	.	PUNCT
ftr-439	201	1	if	if	SCONJ
ftr-439	201	2	taxable	taxable	ADJ
ftr-439	201	3	income	income	NOUN
ftr-439	201	4	for	for	ADP
ftr-439	201	5	all	all	DET
ftr-439	201	6	taxpayers	taxpayer	NOUN
ftr-439	201	7	were	be	AUX
ftr-439	201	8	deemed	deem	VERB
ftr-439	201	9	to	to	PART
ftr-439	201	10	equal	equal	VERB
ftr-439	201	11	the	the	DET
ftr-439	201	12	number	number	NOUN
ftr-439	201	13	of	of	ADP
ftr-439	201	14	windows	window	NOUN
ftr-439	201	15	in	in	ADP
ftr-439	201	16	the	the	DET
ftr-439	201	17	taxpayer	taxpayer	NOUN
ftr-439	201	18	's	's	PART
ftr-439	201	19	principal	principal	ADJ
ftr-439	201	20	residence	residence	NOUN
ftr-439	201	21	or	or	CCONJ
ftr-439	201	22	place	place	NOUN
ftr-439	201	23	of	of	ADP
ftr-439	201	24	business	business	NOUN
ftr-439	201	25	multiplied	multiply	VERB
ftr-439	201	26	by	by	ADP
ftr-439	201	27	$	$	SYM
ftr-439	201	28	10	10	NUM
ftr-439	201	29	,	,	PUNCT
ftr-439	201	30	the	the	DET
ftr-439	201	31	tax	tax	NOUN
ftr-439	201	32	would	would	AUX
ftr-439	201	33	be	be	AUX
ftr-439	201	34	a	a	DET
ftr-439	201	35	tax	tax	NOUN
ftr-439	201	36	on	on	ADP
ftr-439	201	37	windows	window	NOUN
ftr-439	201	38	,	,	PUNCT
ftr-439	201	39	not	not	PART
ftr-439	201	40	income	income	NOUN
ftr-439	201	41	.	.	PUNCT
ftr-439	202	1	however	however	ADV
ftr-439	202	2	,	,	PUNCT
ftr-439	202	3	if	if	SCONJ
ftr-439	202	4	some	some	DET
ftr-439	202	5	applications	application	NOUN
ftr-439	202	6	of	of	ADP
ftr-439	202	7	a	a	DET
ftr-439	202	8	tax	tax	NOUN
ftr-439	202	9	generally	generally	ADV
ftr-439	202	10	imposed	impose	VERB
ftr-439	202	11	on	on	ADP
ftr-439	202	12	actual	actual	ADJ
ftr-439	202	13	net	net	ADJ
ftr-439	202	14	income	income	NOUN
ftr-439	202	15	employed	employ	VERB
ftr-439	202	16	proxies	proxy	NOUN
ftr-439	202	17	for	for	ADP
ftr-439	202	18	that	that	DET
ftr-439	202	19	computation	computation	NOUN
ftr-439	202	20	in	in	ADP
ftr-439	202	21	some	some	DET
ftr-439	202	22	contexts	contexts	NOUN
ftr-439	202	23	,	,	PUNCT
ftr-439	202	24	the	the	DET
ftr-439	202	25	fundamental	fundamental	ADJ
ftr-439	202	26	nature	nature	NOUN
ftr-439	202	27	of	of	ADP
ftr-439	202	28	the	the	DET
ftr-439	202	29	overall	overall	ADJ
ftr-439	202	30	tax	tax	NOUN
ftr-439	202	31	would	would	AUX
ftr-439	202	32	not	not	PART
ftr-439	202	33	be	be	AUX
ftr-439	202	34	altered	alter	VERB
ftr-439	202	35	.	.	PUNCT
ftr-439	203	1	indeed	indeed	ADV
ftr-439	203	2	,	,	PUNCT
ftr-439	203	3	such	such	ADJ
ftr-439	203	4	compromises	compromise	NOUN
ftr-439	203	5	would	would	AUX
ftr-439	203	6	find	find	VERB
ftr-439	203	7	strong	strong	ADJ
ftr-439	203	8	parallels	parallel	NOUN
ftr-439	203	9	within	within	ADP
ftr-439	203	10	the	the	DET
ftr-439	203	11	u.s	u.s	PROPN
ftr-439	203	12	.	.	PROPN
ftr-439	203	13	system	system	NOUN
ftr-439	203	14	.	.	PUNCT
ftr-439	204	1	for	for	ADP
ftr-439	204	2	example	example	NOUN
ftr-439	204	3	,	,	PUNCT
ftr-439	204	4	one	one	NUM
ftr-439	204	5	compromise	compromise	NOUN
ftr-439	204	6	within	within	ADP
ftr-439	204	7	the	the	DET
ftr-439	204	8	u.s	u.s	PROPN
ftr-439	204	9	.	.	PROPN
ftr-439	204	10	system	system	NOUN
ftr-439	204	11	is	be	AUX
ftr-439	204	12	that	that	DET
ftr-439	204	13	appreciation	appreciation	NOUN
ftr-439	204	14	in	in	ADP
ftr-439	204	15	the	the	DET
ftr-439	204	16	value	value	NOUN
ftr-439	204	17	of	of	ADP
ftr-439	204	18	property	property	NOUN
ftr-439	204	19	is	be	AUX
ftr-439	204	20	taxed	tax	VERB
ftr-439	204	21	only	only	ADV
ftr-439	204	22	on	on	ADP
ftr-439	204	23	a	a	DET
ftr-439	204	24	sale	sale	NOUN
ftr-439	204	25	or	or	CCONJ
ftr-439	204	26	other	other	ADJ
ftr-439	204	27	disposition	disposition	NOUN
ftr-439	204	28	;	;	PUNCT
ftr-439	204	29	not	not	PART
ftr-439	204	30	when	when	SCONJ
ftr-439	204	31	it	it	PRON
ftr-439	204	32	occurs.22	occurs.22	VERB
ftr-439	204	33	that	that	DET
ftr-439	204	34	doctrine	doctrine	NOUN
ftr-439	204	35	of	of	ADP
ftr-439	204	36	realization	realization	NOUN
ftr-439	204	37	is	be	AUX
ftr-439	204	38	a	a	DET
ftr-439	204	39	quite	quite	ADV
ftr-439	204	40	substantial	substantial	ADJ
ftr-439	204	41	compromise	compromise	NOUN
ftr-439	204	42	with	with	ADP
ftr-439	204	43	an	an	DET
ftr-439	204	44	ideal	ideal	ADJ
ftr-439	204	45	system	system	NOUN
ftr-439	204	46	of	of	ADP
ftr-439	204	47	income	income	NOUN
ftr-439	204	48	taxation	taxation	NOUN
ftr-439	204	49	which	which	PRON
ftr-439	204	50	would	would	AUX
ftr-439	204	51	tax	tax	VERB
ftr-439	204	52	such	such	ADJ
ftr-439	204	53	accretions	accretion	NOUN
ftr-439	204	54	to	to	ADP
ftr-439	204	55	wealth	wealth	NOUN
ftr-439	204	56	as	as	SCONJ
ftr-439	204	57	they	they	PRON
ftr-439	204	58	occur	occur	VERB
ftr-439	204	59	.	.	PUNCT
ftr-439	205	1	3	3	NUM
ftr-439	205	2	the	the	DET
ftr-439	205	3	proxy	proxy	ADJ
ftr-439	205	4	tax	tax	NOUN
ftr-439	205	5	imposed	impose	VERB
ftr-439	205	6	on	on	ADP
ftr-439	205	7	low	low	ADJ
ftr-439	205	8	income	income	NOUN
ftr-439	205	9	farmers	farmer	NOUN
ftr-439	205	10	in	in	ADP
ftr-439	205	11	the	the	DET
ftr-439	205	12	illustrative	illustrative	ADJ
ftr-439	205	13	example	example	NOUN
ftr-439	205	14	would	would	AUX
ftr-439	205	15	not	not	PART
ftr-439	205	16	,	,	PUNCT
ftr-439	205	17	standing	stand	VERB
ftr-439	205	18	alone	alone	ADV
ftr-439	205	19	,	,	PUNCT
ftr-439	205	20	constitute	constitute	VERB
ftr-439	205	21	an	an	DET
ftr-439	205	22	income	income	NOUN
ftr-439	205	23	tax	tax	NOUN
ftr-439	205	24	for	for	ADP
ftr-439	205	25	purposes	purpose	NOUN
ftr-439	205	26	of	of	ADP
ftr-439	205	27	the	the	DET
ftr-439	205	28	credit	credit	NOUN
ftr-439	205	29	.	.	PUNCT
ftr-439	206	1	under	under	ADP
ftr-439	206	2	the	the	DET
ftr-439	206	3	regulations	regulation	NOUN
ftr-439	206	4	,	,	PUNCT
ftr-439	206	5	an	an	DET
ftr-439	206	6	income	income	NOUN
ftr-439	206	7	tax	tax	NOUN
ftr-439	206	8	is	be	AUX
ftr-439	206	9	a	a	DET
ftr-439	206	10	tax	tax	NOUN
ftr-439	206	11	that	that	PRON
ftr-439	206	12	is	be	AUX
ftr-439	206	13	"	"	PUNCT
ftr-439	206	14	likely	likely	ADJ
ftr-439	206	15	to	to	PART
ftr-439	206	16	reach	reach	VERB
ftr-439	206	17	net	net	ADJ
ftr-439	206	18	gain	gain	NOUN
ftr-439	206	19	in	in	ADP
ftr-439	206	20	the	the	DET
ftr-439	206	21	normal	normal	ADJ
ftr-439	206	22	circumstances	circumstance	NOUN
ftr-439	206	23	in	in	ADP
ftr-439	206	24	which	which	PRON
ftr-439	206	25	it	it	PRON
ftr-439	206	26	applies	apply	VERB
ftr-439	206	27	.	.	PUNCT
ftr-439	207	1	"'24	"'24	NOUN
ftr-439	207	2	were	be	AUX
ftr-439	207	3	that	that	SCONJ
ftr-439	207	4	the	the	DET
ftr-439	207	5	sole	sole	ADJ
ftr-439	207	6	content	content	NOUN
ftr-439	207	7	of	of	ADP
ftr-439	207	8	the	the	DET
ftr-439	207	9	test	test	NOUN
ftr-439	207	10	for	for	ADP
ftr-439	207	11	income	income	NOUN
ftr-439	207	12	taxation	taxation	NOUN
ftr-439	207	13	,	,	PUNCT
ftr-439	207	14	it	it	PRON
ftr-439	207	15	might	might	AUX
ftr-439	207	16	well	well	ADV
ftr-439	207	17	be	be	AUX
ftr-439	207	18	possible	possible	ADJ
ftr-439	207	19	to	to	PART
ftr-439	207	20	demonstrate	demonstrate	VERB
ftr-439	207	21	that	that	SCONJ
ftr-439	207	22	the	the	DET
ftr-439	207	23	tax	tax	NOUN
ftr-439	207	24	on	on	ADP
ftr-439	207	25	farming	farming	NOUN
ftr-439	207	26	would	would	AUX
ftr-439	207	27	meet	meet	VERB
ftr-439	207	28	the	the	DET
ftr-439	207	29	test	test	NOUN
ftr-439	207	30	.	.	PUNCT
ftr-439	208	1	however	however	ADV
ftr-439	208	2	,	,	PUNCT
ftr-439	208	3	the	the	DET
ftr-439	208	4	regulations	regulation	NOUN
ftr-439	208	5	continue	continue	VERB
ftr-439	208	6	to	to	PART
ftr-439	208	7	preclude	preclude	VERB
ftr-439	208	8	that	that	DET
ftr-439	208	9	result	result	NOUN
ftr-439	208	10	by	by	ADP
ftr-439	208	11	specially	specially	ADV
ftr-439	208	12	defining	define	VERB
ftr-439	208	13	the	the	DET
ftr-439	208	14	phrase	phrase	NOUN
ftr-439	208	15	"	"	PUNCT
ftr-439	208	16	likely	likely	ADJ
ftr-439	208	17	to	to	PART
ftr-439	208	18	reach	reach	VERB
ftr-439	208	19	net	net	ADJ
ftr-439	208	20	gain	gain	NOUN
ftr-439	208	21	"	"	PUNCT
ftr-439	208	22	as	as	ADP
ftr-439	208	23	meaning	mean	VERB
ftr-439	208	24	the	the	DET
ftr-439	208	25	tax	tax	NOUN
ftr-439	208	26	meets	meet	VERB
ftr-439	208	27	three	three	NUM
ftr-439	208	28	specific	specific	ADJ
ftr-439	208	29	tests.25	tests.25	NOUN
ftr-439	208	30	the	the	DET
ftr-439	208	31	tax	tax	NOUN
ftr-439	208	32	must	must	AUX
ftr-439	208	33	be	be	AUX
ftr-439	208	34	imposed	impose	VERB
ftr-439	208	35	upon	upon	SCONJ
ftr-439	208	36	realized	realize	VERB
ftr-439	208	37	income	income	NOUN
ftr-439	208	38	,	,	PUNCT
ftr-439	208	39	it	it	PRON
ftr-439	208	40	must	must	AUX
ftr-439	208	41	be	be	AUX
ftr-439	208	42	imposed	impose	VERB
ftr-439	208	43	upon	upon	SCONJ
ftr-439	208	44	gross	gross	ADJ
ftr-439	208	45	receipts	receipt	NOUN
ftr-439	208	46	and	and	CCONJ
ftr-439	208	47	it	it	PRON
ftr-439	208	48	must	must	AUX
ftr-439	208	49	allow	allow	VERB
ftr-439	208	50	the	the	DET
ftr-439	208	51	deduction	deduction	NOUN
ftr-439	208	52	of	of	ADP
ftr-439	208	53	significant	significant	ADJ
ftr-439	208	54	expenses	expense	NOUN
ftr-439	208	55	.	.	PUNCT
ftr-439	209	1	thus	thus	ADV
ftr-439	209	2	,	,	PUNCT
ftr-439	209	3	in	in	ADP
ftr-439	209	4	order	order	NOUN
ftr-439	209	5	to	to	PART
ftr-439	209	6	be	be	AUX
ftr-439	209	7	"	"	PUNCT
ftr-439	209	8	likely	likely	ADJ
ftr-439	209	9	to	to	PART
ftr-439	209	10	reach	reach	VERB
ftr-439	209	11	net	net	ADJ
ftr-439	209	12	gain	gain	NOUN
ftr-439	209	13	,	,	PUNCT
ftr-439	209	14	"	"	PUNCT
ftr-439	209	15	the	the	DET
ftr-439	209	16	tax	tax	NOUN
ftr-439	209	17	must	must	AUX
ftr-439	209	18	be	be	AUX
ftr-439	209	19	imposed	impose	VERB
ftr-439	209	20	on	on	ADP
ftr-439	209	21	a	a	DET
ftr-439	209	22	base	base	NOUN
ftr-439	209	23	consisting	consist	VERB
ftr-439	209	24	of	of	ADP
ftr-439	209	25	realized	realize	VERB
ftr-439	209	26	gross	gross	ADJ
ftr-439	209	27	receipts	receipt	NOUN
ftr-439	209	28	reduced	reduce	VERB
ftr-439	209	29	by	by	ADP
ftr-439	209	30	the	the	DET
ftr-439	209	31	significant	significant	ADJ
ftr-439	209	32	items	item	NOUN
ftr-439	209	33	of	of	ADP
ftr-439	209	34	deduction	deduction	NOUN
ftr-439	209	35	granted	grant	VERB
ftr-439	209	36	by	by	ADP
ftr-439	209	37	u.s	u.s	PROPN
ftr-439	209	38	.	.	PROPN
ftr-439	209	39	tax	tax	NOUN
ftr-439	209	40	law	law	NOUN
ftr-439	209	41	.	.	PUNCT
ftr-439	210	1	while	while	SCONJ
ftr-439	210	2	each	each	PRON
ftr-439	210	3	of	of	ADP
ftr-439	210	4	these	these	DET
ftr-439	210	5	three	three	NUM
ftr-439	210	6	requirements	requirement	NOUN
ftr-439	210	7	is	be	AUX
ftr-439	210	8	softened	soften	VERB
ftr-439	210	9	by	by	ADP
ftr-439	210	10	elaboration	elaboration	NOUN
ftr-439	210	11	and	and	CCONJ
ftr-439	210	12	exception	exception	NOUN
ftr-439	210	13	,	,	PUNCT
ftr-439	210	14	the	the	DET
ftr-439	210	15	tax	tax	NOUN
ftr-439	210	16	on	on	ADP
ftr-439	210	17	farming	farming	NOUN
ftr-439	210	18	would	would	AUX
ftr-439	210	19	fail	fail	VERB
ftr-439	210	20	most	most	ADJ
ftr-439	210	21	,	,	PUNCT
ftr-439	210	22	if	if	SCONJ
ftr-439	210	23	not	not	PART
ftr-439	210	24	all	all	PRON
ftr-439	210	25	,	,	PUNCT
ftr-439	210	26	of	of	ADP
ftr-439	210	27	the	the	DET
ftr-439	210	28	specific	specific	ADJ
ftr-439	210	29	requirements	requirement	NOUN
ftr-439	210	30	.	.	PUNCT
ftr-439	211	1	the	the	DET
ftr-439	211	2	harshness	harshness	NOUN
ftr-439	211	3	of	of	ADP
ftr-439	211	4	that	that	DET
ftr-439	211	5	result	result	NOUN
ftr-439	211	6	is	be	AUX
ftr-439	211	7	surprising	surprising	ADJ
ftr-439	211	8	and	and	CCONJ
ftr-439	211	9	,	,	PUNCT
ftr-439	211	10	as	as	SCONJ
ftr-439	211	11	argued	argue	VERB
ftr-439	211	12	above	above	ADV
ftr-439	211	13	,	,	PUNCT
ftr-439	211	14	inappropriate	inappropriate	ADJ
ftr-439	211	15	.	.	PUNCT
ftr-439	212	1	the	the	DET
ftr-439	212	2	reason	reason	NOUN
ftr-439	212	3	that	that	PRON
ftr-439	212	4	u.s	u.s	PROPN
ftr-439	212	5	.	.	PROPN
ftr-439	212	6	law	law	NOUN
ftr-439	212	7	has	have	AUX
ftr-439	212	8	gravitated	gravitate	VERB
ftr-439	212	9	to	to	ADP
ftr-439	212	10	this	this	DET
ftr-439	212	11	position	position	NOUN
ftr-439	212	12	is	be	AUX
ftr-439	212	13	just	just	ADV
ftr-439	212	14	as	as	ADV
ftr-439	212	15	surprising	surprising	ADJ
ftr-439	212	16	and	and	CCONJ
ftr-439	212	17	provides	provide	VERB
ftr-439	212	18	a	a	DET
ftr-439	212	19	basis	basis	NOUN
ftr-439	212	20	for	for	ADP
ftr-439	212	21	beginning	begin	VERB
ftr-439	212	22	to	to	PART
ftr-439	212	23	rethink	rethink	VERB
ftr-439	212	24	the	the	DET
ftr-439	212	25	existing	exist	VERB
ftr-439	212	26	regulations	regulation	NOUN
ftr-439	212	27	.	.	PUNCT
ftr-439	213	1	a.	a.	NOUN
ftr-439	214	1	the	the	DET
ftr-439	214	2	fontnative	fontnative	ADJ
ftr-439	214	3	years	year	NOUN
ftr-439	214	4	the	the	DET
ftr-439	214	5	effect	effect	NOUN
ftr-439	214	6	of	of	ADP
ftr-439	214	7	the	the	DET
ftr-439	214	8	use	use	NOUN
ftr-439	214	9	of	of	ADP
ftr-439	214	10	proxies	proxy	NOUN
ftr-439	214	11	or	or	CCONJ
ftr-439	214	12	income	income	NOUN
ftr-439	214	13	-	-	PUNCT
ftr-439	214	14	approximating	approximate	VERB
ftr-439	214	15	devices	device	NOUN
ftr-439	214	16	appears	appear	VERB
ftr-439	214	17	to	to	PART
ftr-439	214	18	have	have	AUX
ftr-439	214	19	been	be	AUX
ftr-439	214	20	the	the	DET
ftr-439	214	21	first	first	ADJ
ftr-439	214	22	question	question	NOUN
ftr-439	214	23	raised	raise	VERB
ftr-439	214	24	in	in	ADP
ftr-439	214	25	connection	connection	NOUN
ftr-439	214	26	with	with	ADP
ftr-439	214	27	the	the	DET
ftr-439	214	28	new	new	ADJ
ftr-439	214	29	foreign	foreign	ADJ
ftr-439	214	30	tax	tax	NOUN
ftr-439	214	31	credit	credit	NOUN
ftr-439	214	32	.	.	PUNCT
ftr-439	215	1	in	in	ADP
ftr-439	215	2	the	the	DET
ftr-439	215	3	post	post	ADJ
ftr-439	215	4	-	-	ADJ
ftr-439	215	5	world	world	ADJ
ftr-439	215	6	war	war	NOUN
ftr-439	215	7	i	i	PROPN
ftr-439	215	8	era	era	NOUN
ftr-439	215	9	,	,	PUNCT
ftr-439	215	10	many	many	ADJ
ftr-439	215	11	americans	americans	PROPN
ftr-439	215	12	lived	live	VERB
ftr-439	215	13	and	and	CCONJ
ftr-439	215	14	22	22	NUM
ftr-439	215	15	.	.	PUNCT
ftr-439	216	1	eisner	eisner	PROPN
ftr-439	216	2	v.	v.	PROPN
ftr-439	216	3	macomber	macomber	PROPN
ftr-439	216	4	,	,	PUNCT
ftr-439	216	5	252	252	NUM
ftr-439	216	6	u.s	u.s	PROPN
ftr-439	216	7	.	.	PROPN
ftr-439	216	8	189	189	NUM
ftr-439	216	9	(	(	PUNCT
ftr-439	216	10	1920	1920	NUM
ftr-439	216	11	)	)	PUNCT
ftr-439	216	12	.	.	PUNCT
ftr-439	217	1	23	23	NUM
ftr-439	217	2	.	.	PUNCT
ftr-439	218	1	ironically	ironically	ADV
ftr-439	218	2	,	,	PUNCT
ftr-439	218	3	one	one	NUM
ftr-439	218	4	of	of	ADP
ftr-439	218	5	the	the	DET
ftr-439	218	6	features	feature	NOUN
ftr-439	218	7	of	of	ADP
ftr-439	218	8	u.s	u.s	PROPN
ftr-439	218	9	.	.	PROPN
ftr-439	218	10	law	law	NOUN
ftr-439	218	11	against	against	ADP
ftr-439	218	12	which	which	PRON
ftr-439	218	13	foreign	foreign	ADJ
ftr-439	218	14	taxes	taxis	NOUN
ftr-439	218	15	are	be	AUX
ftr-439	218	16	measured	measure	VERB
ftr-439	218	17	is	be	AUX
ftr-439	218	18	the	the	DET
ftr-439	218	19	doctrine	doctrine	NOUN
ftr-439	218	20	of	of	ADP
ftr-439	218	21	realization	realization	NOUN
ftr-439	218	22	.	.	PUNCT
ftr-439	219	1	the	the	DET
ftr-439	219	2	foreign	foreign	ADJ
ftr-439	219	3	taxes	taxis	NOUN
ftr-439	219	4	that	that	PRON
ftr-439	219	5	have	have	AUX
ftr-439	219	6	failed	fail	VERB
ftr-439	219	7	that	that	DET
ftr-439	219	8	test	test	NOUN
ftr-439	219	9	are	be	AUX
ftr-439	219	10	sometimes	sometimes	ADV
ftr-439	219	11	closer	close	ADJ
ftr-439	219	12	to	to	ADP
ftr-439	219	13	an	an	DET
ftr-439	219	14	ideal	ideal	ADJ
ftr-439	219	15	system	system	NOUN
ftr-439	219	16	of	of	ADP
ftr-439	219	17	income	income	NOUN
ftr-439	219	18	taxation	taxation	NOUN
ftr-439	219	19	than	than	SCONJ
ftr-439	219	20	is	be	AUX
ftr-439	219	21	the	the	DET
ftr-439	219	22	u.s	u.s	PROPN
ftr-439	219	23	.	.	PROPN
ftr-439	219	24	system	system	NOUN
ftr-439	219	25	.	.	PUNCT
ftr-439	220	1	see	see	VERB
ftr-439	220	2	,	,	PUNCT
ftr-439	220	3	e.g.	e.g.	ADV
ftr-439	220	4	,	,	PUNCT
ftr-439	220	5	f.w	f.w	PROPN
ftr-439	220	6	.	.	PROPN
ftr-439	220	7	woolworth	woolworth	PROPN
ftr-439	220	8	co.	co.	PROPN
ftr-439	220	9	v.	v.	PROPN
ftr-439	220	10	united	united	PROPN
ftr-439	220	11	states	states	PROPN
ftr-439	220	12	,	,	PUNCT
ftr-439	220	13	91	91	NUM
ftr-439	220	14	f.2d	f.2d	SYM
ftr-439	220	15	973	973	NUM
ftr-439	220	16	(	(	PUNCT
ftr-439	220	17	2d	2d	NUM
ftr-439	220	18	cir	cir	NOUN
ftr-439	220	19	.	.	PROPN
ftr-439	220	20	1937	1937	NUM
ftr-439	220	21	)	)	PUNCT
ftr-439	220	22	,	,	PUNCT
ftr-439	220	23	cert	cert	PROPN
ftr-439	220	24	.	.	PUNCT
ftr-439	221	1	denied	deny	VERB
ftr-439	221	2	302	302	NUM
ftr-439	221	3	u.s	u.s	PROPN
ftr-439	221	4	.	.	PROPN
ftr-439	221	5	768	768	NUM
ftr-439	221	6	(	(	PUNCT
ftr-439	221	7	1938	1938	NUM
ftr-439	221	8	)	)	PUNCT
ftr-439	221	9	.	.	PUNCT
ftr-439	222	1	24	24	NUM
ftr-439	222	2	.	.	PUNCT
ftr-439	222	3	regs	regs	PROPN
ftr-439	222	4	.	.	PUNCT
ftr-439	223	1	§	§	PROPN
ftr-439	223	2	1.901	1.901	NUM
ftr-439	223	3	-	-	SYM
ftr-439	223	4	2(a)(3)(i	2(a)(3)(i	NUM
ftr-439	223	5	)	)	PUNCT
ftr-439	223	6	.	.	PUNCT
ftr-439	224	1	25	25	NUM
ftr-439	224	2	.	.	PUNCT
ftr-439	224	3	regs	regs	PROPN
ftr-439	224	4	.	.	PUNCT
ftr-439	225	1	§	§	PROPN
ftr-439	225	2	1.901	1.901	NUM
ftr-439	225	3	-	-	SYM
ftr-439	225	4	2(b	2(b	NUM
ftr-439	225	5	)	)	PUNCT
ftr-439	225	6	.	.	PUNCT
ftr-439	226	1	[	[	X
ftr-439	226	2	vol	vol	NOUN
ftr-439	226	3	.	.	PUNCT
ftr-439	226	4	4:2	4:2	NUM
ftr-439	227	1	9]ternational	9]ternational	ADJ
ftr-439	227	2	conity	conity	NOUN
ftr-439	227	3	and	and	CCONJ
ftr-439	227	4	the	the	DET
ftr-439	227	5	foreign	foreign	ADJ
ftr-439	227	6	tax	tax	NOUN
ftr-439	227	7	credit	credit	NOUN
ftr-439	227	8	worked	work	VERB
ftr-439	227	9	in	in	ADP
ftr-439	227	10	france	france	PROPN
ftr-439	227	11	,	,	PUNCT
ftr-439	227	12	and	and	CCONJ
ftr-439	227	13	herbert	herbert	PROPN
ftr-439	227	14	ide	ide	PROPN
ftr-439	227	15	keen	keen	ADJ
ftr-439	227	16	was	be	AUX
ftr-439	227	17	one	one	NUM
ftr-439	227	18	of	of	ADP
ftr-439	227	19	them	they	PRON
ftr-439	227	20	.	.	PUNCT
ftr-439	228	1	under	under	ADP
ftr-439	228	2	french	french	ADJ
ftr-439	228	3	tax	tax	NOUN
ftr-439	228	4	law	law	NOUN
ftr-439	228	5	,	,	PUNCT
ftr-439	228	6	the	the	DET
ftr-439	228	7	taxable	taxable	ADJ
ftr-439	228	8	income	income	NOUN
ftr-439	228	9	of	of	ADP
ftr-439	228	10	resident	resident	ADJ
ftr-439	228	11	aliens	alien	NOUN
ftr-439	228	12	was	be	AUX
ftr-439	228	13	subject	subject	ADJ
ftr-439	228	14	to	to	ADP
ftr-439	228	15	a	a	DET
ftr-439	228	16	minimum	minimum	ADJ
ftr-439	228	17	tax	tax	NOUN
ftr-439	228	18	computation	computation	NOUN
ftr-439	228	19	:	:	PUNCT
ftr-439	228	20	taxable	taxable	ADJ
ftr-439	228	21	income	income	NOUN
ftr-439	228	22	was	be	AUX
ftr-439	228	23	the	the	DET
ftr-439	228	24	greater	great	ADJ
ftr-439	228	25	of	of	ADP
ftr-439	228	26	actual	actual	ADJ
ftr-439	228	27	income	income	NOUN
ftr-439	228	28	or	or	CCONJ
ftr-439	228	29	seven	seven	NUM
ftr-439	228	30	times	time	NOUN
ftr-439	228	31	the	the	DET
ftr-439	228	32	rental	rental	ADJ
ftr-439	228	33	value	value	NOUN
ftr-439	228	34	of	of	ADP
ftr-439	228	35	the	the	DET
ftr-439	228	36	taxpayer	taxpayer	NOUN
ftr-439	228	37	's	's	PART
ftr-439	228	38	french	french	ADJ
ftr-439	228	39	residences	residence	NOUN
ftr-439	228	40	.	.	PUNCT
ftr-439	229	1	(	(	PUNCT
ftr-439	229	2	it	it	PRON
ftr-439	229	3	might	might	AUX
ftr-439	229	4	be	be	AUX
ftr-439	229	5	speculated	speculate	VERB
ftr-439	229	6	that	that	SCONJ
ftr-439	229	7	the	the	DET
ftr-439	229	8	french	french	ADJ
ftr-439	229	9	authorities	authority	NOUN
ftr-439	229	10	expected	expect	VERB
ftr-439	229	11	that	that	SCONJ
ftr-439	229	12	aliens	alien	NOUN
ftr-439	229	13	typically	typically	ADV
ftr-439	229	14	would	would	AUX
ftr-439	229	15	devote	devote	VERB
ftr-439	229	16	about	about	ADV
ftr-439	229	17	14	14	NUM
ftr-439	229	18	%	%	NOUN
ftr-439	229	19	of	of	ADP
ftr-439	229	20	their	their	PRON
ftr-439	229	21	salary	salary	NOUN
ftr-439	229	22	to	to	PART
ftr-439	229	23	rent	rent	VERB
ftr-439	229	24	.	.	PUNCT
ftr-439	229	25	)	)	PUNCT
ftr-439	230	1	under	under	ADP
ftr-439	230	2	this	this	DET
ftr-439	230	3	provision	provision	NOUN
ftr-439	230	4	,	,	PUNCT
ftr-439	230	5	mr	mr	PROPN
ftr-439	230	6	.	.	PROPN
ftr-439	230	7	keen	keen	PROPN
ftr-439	230	8	was	be	AUX
ftr-439	230	9	determined	determine	VERB
ftr-439	230	10	to	to	PART
ftr-439	230	11	have	have	VERB
ftr-439	230	12	taxable	taxable	ADJ
ftr-439	230	13	income	income	NOUN
ftr-439	230	14	for	for	ADP
ftr-439	230	15	french	french	ADJ
ftr-439	230	16	purposes	purpose	NOUN
ftr-439	230	17	of	of	ADP
ftr-439	230	18	$	$	SYM
ftr-439	230	19	4,784	4,784	NUM
ftr-439	230	20	.	.	PUNCT
ftr-439	231	1	in	in	ADP
ftr-439	231	2	fact	fact	NOUN
ftr-439	231	3	,	,	PUNCT
ftr-439	231	4	that	that	DET
ftr-439	231	5	amount	amount	NOUN
ftr-439	231	6	was	be	AUX
ftr-439	231	7	substantially	substantially	ADV
ftr-439	231	8	less	less	ADJ
ftr-439	231	9	than	than	ADP
ftr-439	231	10	his	his	PRON
ftr-439	231	11	actual	actual	ADJ
ftr-439	231	12	compensation	compensation	NOUN
ftr-439	231	13	for	for	ADP
ftr-439	231	14	his	his	PRON
ftr-439	231	15	services	service	NOUN
ftr-439	231	16	in	in	ADP
ftr-439	231	17	france	france	PROPN
ftr-439	231	18	of	of	ADP
ftr-439	231	19	$	$	SYM
ftr-439	231	20	10,915	10,915	NUM
ftr-439	231	21	,	,	PUNCT
ftr-439	231	22	all	all	PRON
ftr-439	231	23	of	of	ADP
ftr-439	231	24	which	which	PRON
ftr-439	231	25	was	be	AUX
ftr-439	231	26	reported	report	VERB
ftr-439	231	27	as	as	ADP
ftr-439	231	28	income	income	NOUN
ftr-439	231	29	in	in	ADP
ftr-439	231	30	the	the	DET
ftr-439	231	31	united	united	PROPN
ftr-439	231	32	states.26	states.26	PROPN
ftr-439	231	33	the	the	DET
ftr-439	231	34	commissioner	commissioner	NOUN
ftr-439	231	35	had	have	AUX
ftr-439	231	36	taken	take	VERB
ftr-439	231	37	the	the	DET
ftr-439	231	38	position	position	NOUN
ftr-439	231	39	in	in	ADP
ftr-439	231	40	prior	prior	ADJ
ftr-439	231	41	published	publish	VERB
ftr-439	231	42	rulings	ruling	NOUN
ftr-439	231	43	that	that	SCONJ
ftr-439	231	44	this	this	DET
ftr-439	231	45	french	french	ADJ
ftr-439	231	46	tax	tax	NOUN
ftr-439	231	47	was	be	AUX
ftr-439	231	48	not	not	PART
ftr-439	231	49	an	an	DET
ftr-439	231	50	income	income	NOUN
ftr-439	231	51	tax	tax	NOUN
ftr-439	231	52	but	but	CCONJ
ftr-439	231	53	rather	rather	ADV
ftr-439	231	54	was	be	AUX
ftr-439	231	55	a	a	DET
ftr-439	231	56	property	property	NOUN
ftr-439	231	57	tax	tax	NOUN
ftr-439	231	58	and	and	CCONJ
ftr-439	231	59	that	that	SCONJ
ftr-439	231	60	payments	payment	NOUN
ftr-439	231	61	pursuant	pursuant	VERB
ftr-439	231	62	to	to	ADP
ftr-439	231	63	the	the	DET
ftr-439	231	64	tax	tax	NOUN
ftr-439	231	65	were	be	AUX
ftr-439	231	66	not	not	PART
ftr-439	231	67	creditable	creditable	ADJ
ftr-439	231	68	.	.	PUNCT
ftr-439	231	69	'	'	PUNCT
ftr-439	232	1	the	the	DET
ftr-439	232	2	board	board	NOUN
ftr-439	232	3	of	of	ADP
ftr-439	232	4	tax	tax	NOUN
ftr-439	232	5	appeals	appeal	NOUN
ftr-439	232	6	without	without	ADP
ftr-439	232	7	hesitation	hesitation	NOUN
ftr-439	232	8	rejected	reject	VERB
ftr-439	232	9	the	the	DET
ftr-439	232	10	commissioner	commissioner	NOUN
ftr-439	232	11	's	's	PART
ftr-439	232	12	characterization	characterization	NOUN
ftr-439	232	13	of	of	ADP
ftr-439	232	14	the	the	DET
ftr-439	232	15	tax	tax	NOUN
ftr-439	232	16	as	as	ADP
ftr-439	232	17	a	a	DET
ftr-439	232	18	property	property	NOUN
ftr-439	232	19	tax	tax	NOUN
ftr-439	232	20	and	and	CCONJ
ftr-439	232	21	held	hold	VERB
ftr-439	232	22	instead	instead	ADV
ftr-439	232	23	that	that	SCONJ
ftr-439	232	24	it	it	PRON
ftr-439	232	25	was	be	AUX
ftr-439	232	26	an	an	DET
ftr-439	232	27	income	income	NOUN
ftr-439	232	28	tax	tax	NOUN
ftr-439	232	29	and	and	CCONJ
ftr-439	232	30	creditable	creditable	ADJ
ftr-439	232	31	against	against	ADP
ftr-439	232	32	the	the	DET
ftr-439	232	33	taxpayer	taxpayer	NOUN
ftr-439	232	34	's	's	PART
ftr-439	232	35	u.s	u.s	PROPN
ftr-439	232	36	.	.	PROPN
ftr-439	232	37	tax	tax	NOUN
ftr-439	232	38	liability	liability	NOUN
ftr-439	232	39	.	.	PUNCT
ftr-439	233	1	the	the	DET
ftr-439	233	2	board	board	NOUN
ftr-439	233	3	noted	note	VERB
ftr-439	233	4	that	that	SCONJ
ftr-439	233	5	the	the	DET
ftr-439	233	6	fact	fact	NOUN
ftr-439	233	7	that	that	SCONJ
ftr-439	233	8	the	the	DET
ftr-439	233	9	income	income	NOUN
ftr-439	233	10	was	be	AUX
ftr-439	233	11	determined	determine	VERB
ftr-439	233	12	differently	differently	ADV
ftr-439	233	13	from	from	ADP
ftr-439	233	14	the	the	DET
ftr-439	233	15	computation	computation	NOUN
ftr-439	233	16	of	of	ADP
ftr-439	233	17	income	income	NOUN
ftr-439	233	18	for	for	ADP
ftr-439	233	19	u.s	u.s	PROPN
ftr-439	233	20	.	.	PROPN
ftr-439	233	21	purposes	purpose	NOUN
ftr-439	233	22	did	do	AUX
ftr-439	233	23	not	not	PART
ftr-439	233	24	alter	alter	VERB
ftr-439	233	25	the	the	DET
ftr-439	233	26	nature	nature	NOUN
ftr-439	233	27	of	of	ADP
ftr-439	233	28	the	the	DET
ftr-439	233	29	tax	tax	NOUN
ftr-439	233	30	which	which	PRON
ftr-439	233	31	,	,	PUNCT
ftr-439	233	32	the	the	DET
ftr-439	233	33	board	board	NOUN
ftr-439	233	34	concluded	conclude	VERB
ftr-439	233	35	was	be	AUX
ftr-439	233	36	"	"	PUNCT
ftr-439	233	37	a	a	DET
ftr-439	233	38	tax	tax	NOUN
ftr-439	233	39	upon	upon	SCONJ
ftr-439	233	40	his	his	PRON
ftr-439	233	41	income	income	NOUN
ftr-439	233	42	in	in	ADP
ftr-439	233	43	1923	1923	NUM
ftr-439	233	44	.	.	PUNCT
ftr-439	234	1	"	"	PUNCT
ftr-439	234	2	'	'	PUNCT
ftr-439	234	3	the	the	DET
ftr-439	234	4	commissioner	commissioner	NOUN
ftr-439	234	5	almost	almost	ADV
ftr-439	234	6	immediately	immediately	ADV
ftr-439	234	7	acquiesced	acquiesce	VERB
ftr-439	234	8	in	in	ADP
ftr-439	234	9	the	the	DET
ftr-439	234	10	result.29	result.29	NOUN
ftr-439	234	11	the	the	DET
ftr-439	234	12	broad	broad	ADJ
ftr-439	234	13	and	and	CCONJ
ftr-439	234	14	flexible	flexible	ADJ
ftr-439	234	15	view	view	NOUN
ftr-439	234	16	of	of	ADP
ftr-439	234	17	income	income	NOUN
ftr-439	234	18	taxation	taxation	NOUN
ftr-439	234	19	held	hold	VERB
ftr-439	234	20	by	by	ADP
ftr-439	234	21	the	the	DET
ftr-439	234	22	board	board	NOUN
ftr-439	234	23	of	of	ADP
ftr-439	234	24	tax	tax	NOUN
ftr-439	234	25	appeals	appeal	NOUN
ftr-439	234	26	in	in	ADP
ftr-439	234	27	keen	keen	ADJ
ftr-439	234	28	quickly	quickly	ADV
ftr-439	234	29	became	became	AUX
ftr-439	234	30	generally	generally	ADV
ftr-439	234	31	accepted	accept	VERB
ftr-439	234	32	by	by	ADP
ftr-439	234	33	the	the	DET
ftr-439	234	34	tax	tax	NOUN
ftr-439	234	35	collector	collector	NOUN
ftr-439	234	36	.	.	PUNCT
ftr-439	235	1	in	in	ADP
ftr-439	235	2	particular	particular	ADJ
ftr-439	235	3	,	,	PUNCT
ftr-439	235	4	the	the	DET
ftr-439	235	5	narrow	narrow	ADJ
ftr-439	235	6	holding	holding	NOUN
ftr-439	235	7	of	of	ADP
ftr-439	235	8	that	that	DET
ftr-439	235	9	case	case	NOUN
ftr-439	235	10	,	,	PUNCT
ftr-439	235	11	that	that	SCONJ
ftr-439	235	12	the	the	DET
ftr-439	235	13	amount	amount	NOUN
ftr-439	235	14	paid	pay	VERB
ftr-439	235	15	pursuant	pursuant	NOUN
ftr-439	235	16	to	to	ADP
ftr-439	235	17	a	a	DET
ftr-439	235	18	provision	provision	NOUN
ftr-439	235	19	embedded	embed	VERB
ftr-439	235	20	in	in	ADP
ftr-439	235	21	a	a	DET
ftr-439	235	22	general	general	ADJ
ftr-439	235	23	income	income	NOUN
ftr-439	235	24	tax	tax	NOUN
ftr-439	235	25	law	law	NOUN
ftr-439	235	26	which	which	PRON
ftr-439	235	27	estimates	estimate	VERB
ftr-439	235	28	net	net	ADJ
ftr-439	235	29	income	income	NOUN
ftr-439	235	30	through	through	ADP
ftr-439	235	31	the	the	DET
ftr-439	235	32	use	use	NOUN
ftr-439	235	33	of	of	ADP
ftr-439	235	34	an	an	DET
ftr-439	235	35	approximating	approximate	VERB
ftr-439	235	36	formula	formula	NOUN
ftr-439	235	37	is	be	AUX
ftr-439	235	38	a	a	DET
ftr-439	235	39	creditable	creditable	ADJ
ftr-439	235	40	tax	tax	NOUN
ftr-439	235	41	,	,	PUNCT
ftr-439	235	42	remained	remain	VERB
ftr-439	235	43	good	good	ADJ
ftr-439	235	44	law	law	NOUN
ftr-439	235	45	for	for	ADP
ftr-439	235	46	nearly	nearly	ADV
ftr-439	235	47	half	half	DET
ftr-439	235	48	a	a	DET
ftr-439	235	49	century	century	NOUN
ftr-439	235	50	.	.	PUNCT
ftr-439	236	1	thus	thus	ADV
ftr-439	236	2	,	,	PUNCT
ftr-439	236	3	for	for	ADP
ftr-439	236	4	example	example	NOUN
ftr-439	236	5	,	,	PUNCT
ftr-439	236	6	in	in	ADP
ftr-439	236	7	1950	1950	NUM
ftr-439	236	8	the	the	DET
ftr-439	236	9	service	service	NOUN
ftr-439	236	10	ruled	rule	VERB
ftr-439	236	11	that	that	SCONJ
ftr-439	236	12	a	a	DET
ftr-439	236	13	dominican	dominican	PROPN
ftr-439	236	14	republic	republic	NOUN
ftr-439	236	15	tax,30	tax,30	PROPN
ftr-439	236	16	which	which	PRON
ftr-439	236	17	contained	contain	VERB
ftr-439	236	18	a	a	DET
ftr-439	236	19	rebuttable	rebuttable	ADJ
ftr-439	236	20	presumption	presumption	NOUN
ftr-439	236	21	that	that	SCONJ
ftr-439	236	22	the	the	DET
ftr-439	236	23	net	net	ADJ
ftr-439	236	24	income	income	NOUN
ftr-439	236	25	of	of	ADP
ftr-439	236	26	nonresident	nonresident	ADJ
ftr-439	236	27	transportation	transportation	NOUN
ftr-439	236	28	companies	company	NOUN
ftr-439	236	29	was	be	AUX
ftr-439	236	30	equal	equal	ADJ
ftr-439	236	31	to	to	ADP
ftr-439	236	32	6	6	NUM
ftr-439	236	33	%	%	NOUN
ftr-439	236	34	of	of	ADP
ftr-439	236	35	gross	gross	ADJ
ftr-439	236	36	receipts	receipt	NOUN
ftr-439	236	37	,	,	PUNCT
ftr-439	236	38	was	be	AUX
ftr-439	236	39	an	an	DET
ftr-439	236	40	income	income	NOUN
ftr-439	236	41	tax	tax	NOUN
ftr-439	236	42	.	.	PUNCT
ftr-439	236	43	?	?	PUNCT
ftr-439	237	1	similarly	similarly	ADV
ftr-439	237	2	,	,	PUNCT
ftr-439	237	3	in	in	ADP
ftr-439	237	4	1967	1967	NUM
ftr-439	237	5	the	the	DET
ftr-439	237	6	service	service	NOUN
ftr-439	237	7	considered	consider	VERB
ftr-439	237	8	the	the	DET
ftr-439	237	9	application	application	NOUN
ftr-439	237	10	of	of	ADP
ftr-439	237	11	the	the	DET
ftr-439	237	12	guatemalan	guatemalan	PROPN
ftr-439	237	13	income	income	NOUN
ftr-439	237	14	tax	tax	NOUN
ftr-439	237	15	to	to	ADP
ftr-439	237	16	foreign	foreign	ADJ
ftr-439	237	17	insurance	insurance	NOUN
ftr-439	237	18	companies	company	NOUN
ftr-439	237	19	.	.	PUNCT
ftr-439	237	20	'	'	PUNCT
ftr-439	238	1	article	article	NOUN
ftr-439	238	2	15	15	NUM
ftr-439	238	3	of	of	ADP
ftr-439	238	4	the	the	DET
ftr-439	238	5	law	law	NOUN
ftr-439	238	6	provided	provide	VERB
ftr-439	238	7	that	that	SCONJ
ftr-439	238	8	in	in	ADP
ftr-439	238	9	the	the	DET
ftr-439	238	10	case	case	NOUN
ftr-439	238	11	of	of	ADP
ftr-439	238	12	reinsurance	reinsurance	NOUN
ftr-439	238	13	arrangements	arrangement	NOUN
ftr-439	238	14	with	with	ADP
ftr-439	238	15	foreign	foreign	ADJ
ftr-439	238	16	companies	company	NOUN
ftr-439	238	17	,	,	PUNCT
ftr-439	238	18	in	in	ADP
ftr-439	238	19	taxing	tax	VERB
ftr-439	238	20	the	the	DET
ftr-439	238	21	assignees	assignee	NOUN
ftr-439	238	22	of	of	ADP
ftr-439	238	23	the	the	DET
ftr-439	238	24	insurance	insurance	NOUN
ftr-439	238	25	contracts	contract	NOUN
ftr-439	238	26	it	it	PRON
ftr-439	238	27	would	would	AUX
ftr-439	238	28	be	be	AUX
ftr-439	238	29	26	26	NUM
ftr-439	238	30	.	.	PUNCT
ftr-439	239	1	keen	keen	ADJ
ftr-439	239	2	v.	v.	PROPN
ftr-439	239	3	commissioner	commissioner	PROPN
ftr-439	239	4	,	,	PUNCT
ftr-439	239	5	15	15	NUM
ftr-439	239	6	b.t.a	b.t.a	NOUN
ftr-439	239	7	.	.	NOUN
ftr-439	239	8	1243	1243	NUM
ftr-439	239	9	(	(	PUNCT
ftr-439	239	10	1929	1929	NUM
ftr-439	239	11	)	)	PUNCT
ftr-439	239	12	.	.	PUNCT
ftr-439	240	1	no	no	DET
ftr-439	240	2	issue	issue	NOUN
ftr-439	240	3	was	be	AUX
ftr-439	240	4	made	make	VERB
ftr-439	240	5	of	of	ADP
ftr-439	240	6	the	the	DET
ftr-439	240	7	fact	fact	NOUN
ftr-439	240	8	that	that	SCONJ
ftr-439	240	9	this	this	DET
ftr-439	240	10	larger	large	ADJ
ftr-439	240	11	amount	amount	NOUN
ftr-439	240	12	might	might	AUX
ftr-439	240	13	properly	properly	ADV
ftr-439	240	14	have	have	AUX
ftr-439	240	15	been	be	AUX
ftr-439	240	16	reportable	reportable	ADJ
ftr-439	240	17	in	in	ADP
ftr-439	240	18	france	france	PROPN
ftr-439	240	19	.	.	PUNCT
ftr-439	241	1	possibly	possibly	ADV
ftr-439	241	2	france	france	PROPN
ftr-439	241	3	in	in	ADP
ftr-439	241	4	1923	1923	NUM
ftr-439	241	5	made	make	VERB
ftr-439	241	6	no	no	DET
ftr-439	241	7	effort	effort	NOUN
ftr-439	241	8	to	to	PART
ftr-439	241	9	identify	identify	VERB
ftr-439	241	10	income	income	NOUN
ftr-439	241	11	of	of	ADP
ftr-439	241	12	americans	americans	PROPN
ftr-439	241	13	in	in	ADP
ftr-439	241	14	excess	excess	NOUN
ftr-439	241	15	of	of	ADP
ftr-439	241	16	the	the	DET
ftr-439	241	17	computed	computed	ADJ
ftr-439	241	18	minimum	minimum	NOUN
ftr-439	241	19	.	.	PUNCT
ftr-439	242	1	27	27	NUM
ftr-439	242	2	.	.	PUNCT
ftr-439	243	1	o.d	o.d	PROPN
ftr-439	243	2	.	.	PROPN
ftr-439	243	3	1093	1093	NUM
ftr-439	243	4	,	,	PUNCT
ftr-439	243	5	5	5	NUM
ftr-439	243	6	c.b	c.b	PROPN
ftr-439	243	7	.	.	PROPN
ftr-439	243	8	194	194	NUM
ftr-439	243	9	(	(	PUNCT
ftr-439	243	10	1921	1921	NUM
ftr-439	243	11	)	)	PUNCT
ftr-439	243	12	;	;	PUNCT
ftr-439	243	13	s.m	s.m	PROPN
ftr-439	243	14	.	.	PROPN
ftr-439	243	15	3155	3155	NUM
ftr-439	243	16	,	,	PUNCT
ftr-439	243	17	4	4	NUM
ftr-439	243	18	-	-	SYM
ftr-439	243	19	1	1	NUM
ftr-439	243	20	c.b	c.b	PROPN
ftr-439	243	21	.	.	PROPN
ftr-439	243	22	45	45	NUM
ftr-439	243	23	(	(	PUNCT
ftr-439	243	24	1925	1925	NUM
ftr-439	243	25	)	)	PUNCT
ftr-439	243	26	.	.	PUNCT
ftr-439	244	1	28	28	NUM
ftr-439	244	2	.	.	PUNCT
ftr-439	245	1	keen	keen	PROPN
ftr-439	245	2	v.	v.	PROPN
ftr-439	245	3	commissioner	commissioner	PROPN
ftr-439	245	4	,	,	PUNCT
ftr-439	245	5	15	15	NUM
ftr-439	245	6	b.t.a	b.t.a	NOUN
ftr-439	245	7	.	.	PUNCT
ftr-439	246	1	at	at	ADP
ftr-439	246	2	1246	1246	NUM
ftr-439	246	3	.	.	PUNCT
ftr-439	247	1	29	29	NUM
ftr-439	247	2	.	.	X
ftr-439	247	3	8	8	NUM
ftr-439	247	4	-	-	SYM
ftr-439	247	5	2	2	NUM
ftr-439	247	6	c.b	c.b	PROPN
ftr-439	247	7	.	.	PROPN
ftr-439	247	8	27	27	NUM
ftr-439	247	9	(	(	PUNCT
ftr-439	247	10	1929	1929	NUM
ftr-439	247	11	)	)	PUNCT
ftr-439	247	12	.	.	PUNCT
ftr-439	248	1	30	30	NUM
ftr-439	248	2	.	.	PUNCT
ftr-439	249	1	i.t	i.t	PROPN
ftr-439	250	1	.	.	PROPN
ftr-439	250	2	3997	3997	NUM
ftr-439	250	3	,	,	PUNCT
ftr-439	250	4	1950	1950	NUM
ftr-439	250	5	-	-	SYM
ftr-439	250	6	1	1	NUM
ftr-439	250	7	c.b	c.b	PROPN
ftr-439	250	8	.	.	PROPN
ftr-439	250	9	63	63	NUM
ftr-439	250	10	.	.	PUNCT
ftr-439	250	11	31	31	NUM
ftr-439	250	12	.	.	PUNCT
ftr-439	251	1	see	see	AUX
ftr-439	251	2	also	also	ADV
ftr-439	251	3	rev	rev	VERB
ftr-439	251	4	.	.	PROPN
ftr-439	252	1	ru	ru	PROPN
ftr-439	252	2	.	.	PROPN
ftr-439	252	3	272	272	NUM
ftr-439	252	4	,	,	PUNCT
ftr-439	252	5	1953	1953	NUM
ftr-439	252	6	-	-	SYM
ftr-439	252	7	2	2	NUM
ftr-439	252	8	c.b	c.b	PROPN
ftr-439	252	9	.	.	PROPN
ftr-439	252	10	56	56	NUM
ftr-439	252	11	(	(	PUNCT
ftr-439	252	12	treating	treat	VERB
ftr-439	252	13	a	a	DET
ftr-439	252	14	haitian	haitian	ADJ
ftr-439	252	15	tax	tax	NOUN
ftr-439	252	16	quite	quite	ADV
ftr-439	252	17	similar	similar	ADJ
ftr-439	252	18	to	to	ADP
ftr-439	252	19	the	the	DET
ftr-439	252	20	french	french	ADJ
ftr-439	252	21	tax	tax	NOUN
ftr-439	252	22	involved	involve	VERB
ftr-439	252	23	in	in	ADP
ftr-439	252	24	keen	keen	ADJ
ftr-439	252	25	as	as	ADP
ftr-439	252	26	an	an	DET
ftr-439	252	27	income	income	NOUN
ftr-439	252	28	tax	tax	NOUN
ftr-439	252	29	)	)	PUNCT
ftr-439	252	30	;	;	PUNCT
ftr-439	252	31	rev	rev	PROPN
ftr-439	252	32	.	.	PROPN
ftr-439	253	1	rul	rul	PROPN
ftr-439	253	2	.	.	PUNCT
ftr-439	254	1	59	59	NUM
ftr-439	254	2	-	-	SYM
ftr-439	254	3	192	192	NUM
ftr-439	254	4	,	,	PUNCT
ftr-439	254	5	1959	1959	NUM
ftr-439	254	6	-	-	SYM
ftr-439	254	7	1	1	NUM
ftr-439	254	8	c.b	c.b	PROPN
ftr-439	254	9	.	.	PROPN
ftr-439	254	10	191	191	NUM
ftr-439	254	11	.	.	X
ftr-439	255	1	32	32	NUM
ftr-439	255	2	.	.	PUNCT
ftr-439	256	1	rev	rev	PROPN
ftr-439	256	2	.	.	PUNCT
ftr-439	257	1	rul	rul	PROPN
ftr-439	257	2	.	.	PUNCT
ftr-439	258	1	67	67	NUM
ftr-439	258	2	-	-	SYM
ftr-439	258	3	329	329	NUM
ftr-439	258	4	,	,	PUNCT
ftr-439	258	5	1967	1967	NUM
ftr-439	258	6	-	-	SYM
ftr-439	258	7	2	2	NUM
ftr-439	258	8	c.b	c.b	PROPN
ftr-439	258	9	.	.	PROPN
ftr-439	258	10	257	257	NUM
ftr-439	258	11	.	.	PUNCT
ftr-439	259	1	1999	1999	NUM
ftr-439	259	2	]	]	PUNCT
ftr-439	259	3	florida	florida	PROPN
ftr-439	259	4	tax	tax	PROPN
ftr-439	259	5	review	review	NOUN
ftr-439	259	6	"	"	PUNCT
ftr-439	259	7	assumed	assume	VERB
ftr-439	259	8	by	by	ADP
ftr-439	259	9	right	right	NOUN
ftr-439	259	10	the	the	DET
ftr-439	259	11	taxable	taxable	ADJ
ftr-439	259	12	income	income	NOUN
ftr-439	259	13	of	of	ADP
ftr-439	259	14	these	these	DET
ftr-439	259	15	companies	company	NOUN
ftr-439	259	16	is	be	AUX
ftr-439	259	17	equivalent	equivalent	ADJ
ftr-439	259	18	to	to	ADP
ftr-439	259	19	10	10	NUM
ftr-439	259	20	%	%	NOUN
ftr-439	259	21	(	(	PUNCT
ftr-439	259	22	ten	ten	NUM
ftr-439	259	23	percent	percent	NOUN
ftr-439	259	24	)	)	PUNCT
ftr-439	259	25	of	of	ADP
ftr-439	259	26	the	the	DET
ftr-439	259	27	amount	amount	NOUN
ftr-439	259	28	of	of	ADP
ftr-439	259	29	the	the	DET
ftr-439	259	30	premiums	premium	NOUN
ftr-439	259	31	assigned	assign	VERB
ftr-439	259	32	.	.	PUNCT
ftr-439	259	33	"	"	PUNCT
ftr-439	260	1	the	the	DET
ftr-439	260	2	commissioner	commissioner	NOUN
ftr-439	260	3	concluded	conclude	VERB
ftr-439	260	4	that	that	SCONJ
ftr-439	260	5	the	the	DET
ftr-439	260	6	tax	tax	NOUN
ftr-439	260	7	imposed	impose	VERB
ftr-439	260	8	by	by	ADP
ftr-439	260	9	the	the	DET
ftr-439	260	10	overall	overall	ADJ
ftr-439	260	11	law	law	NOUN
ftr-439	260	12	was	be	AUX
ftr-439	260	13	"	"	PUNCT
ftr-439	260	14	essentially	essentially	ADV
ftr-439	260	15	a	a	DET
ftr-439	260	16	tax	tax	NOUN
ftr-439	260	17	on	on	ADP
ftr-439	260	18	net	net	ADJ
ftr-439	260	19	income	income	NOUN
ftr-439	260	20	"	"	PUNCT
ftr-439	260	21	and	and	CCONJ
ftr-439	260	22	the	the	DET
ftr-439	260	23	fact	fact	NOUN
ftr-439	260	24	that	that	SCONJ
ftr-439	260	25	the	the	DET
ftr-439	260	26	law	law	NOUN
ftr-439	260	27	required	require	VERB
ftr-439	260	28	that	that	DET
ftr-439	260	29	income	income	NOUN
ftr-439	260	30	of	of	ADP
ftr-439	260	31	some	some	DET
ftr-439	260	32	taxpayers	taxpayer	NOUN
ftr-439	260	33	be	be	AUX
ftr-439	260	34	computed	compute	VERB
ftr-439	260	35	"	"	PUNCT
ftr-439	260	36	in	in	ADP
ftr-439	260	37	a	a	DET
ftr-439	260	38	different	different	ADJ
ftr-439	260	39	manner	manner	NOUN
ftr-439	260	40	from	from	ADP
ftr-439	260	41	that	that	PRON
ftr-439	260	42	used	use	VERB
ftr-439	260	43	for	for	ADP
ftr-439	260	44	taxpayers	taxpayer	NOUN
ftr-439	260	45	generally	generally	ADV
ftr-439	260	46	does	do	AUX
ftr-439	260	47	not	not	PART
ftr-439	260	48	change	change	VERB
ftr-439	260	49	the	the	DET
ftr-439	260	50	nature	nature	NOUN
ftr-439	260	51	of	of	ADP
ftr-439	260	52	the	the	DET
ftr-439	260	53	tax	tax	NOUN
ftr-439	260	54	imposed	impose	VERB
ftr-439	260	55	.	.	PUNCT
ftr-439	260	56	"	"	PUNCT
ftr-439	261	1	thus	thus	ADV
ftr-439	261	2	,	,	PUNCT
ftr-439	261	3	"	"	PUNCT
ftr-439	261	4	the	the	DET
ftr-439	261	5	tax	tax	NOUN
ftr-439	261	6	on	on	ADP
ftr-439	261	7	income	income	NOUN
ftr-439	261	8	as	as	SCONJ
ftr-439	261	9	determined	determine	VERB
ftr-439	261	10	by	by	ADP
ftr-439	261	11	the	the	DET
ftr-439	261	12	formula	formula	NOUN
ftr-439	261	13	described	describe	VERB
ftr-439	261	14	in	in	ADP
ftr-439	261	15	article	article	NOUN
ftr-439	261	16	15	15	NUM
ftr-439	261	17	is	be	AUX
ftr-439	261	18	an	an	DET
ftr-439	261	19	income	income	NOUN
ftr-439	261	20	tax	tax	NOUN
ftr-439	261	21	within	within	ADP
ftr-439	261	22	the	the	DET
ftr-439	261	23	meaning	meaning	NOUN
ftr-439	261	24	of	of	ADP
ftr-439	261	25	section	section	NOUN
ftr-439	261	26	901	901	NUM
ftr-439	261	27	of	of	ADP
ftr-439	261	28	the	the	DET
ftr-439	261	29	code	code	NOUN
ftr-439	261	30	.	.	PUNCT
ftr-439	261	31	"	"	PUNCT
ftr-439	262	1	although	although	SCONJ
ftr-439	262	2	it	it	PRON
ftr-439	262	3	was	be	AUX
ftr-439	262	4	not	not	PART
ftr-439	262	5	evident	evident	ADJ
ftr-439	262	6	from	from	ADP
ftr-439	262	7	their	their	PRON
ftr-439	262	8	highly	highly	ADV
ftr-439	262	9	abbreviated	abbreviate	VERB
ftr-439	262	10	texts	text	NOUN
ftr-439	262	11	,	,	PUNCT
ftr-439	262	12	this	this	DET
ftr-439	262	13	doctrine	doctrine	NOUN
ftr-439	262	14	also	also	ADV
ftr-439	262	15	underlies	underlie	VERB
ftr-439	262	16	the	the	DET
ftr-439	262	17	rulings	ruling	NOUN
ftr-439	262	18	that	that	SCONJ
ftr-439	262	19	the	the	DET
ftr-439	262	20	"	"	PUNCT
ftr-439	262	21	taxes	taxis	NOUN
ftr-439	262	22	"	"	PUNCT
ftr-439	262	23	imposed	impose	VERB
ftr-439	262	24	upon	upon	SCONJ
ftr-439	262	25	united	united	PROPN
ftr-439	262	26	states	states	PROPN
ftr-439	262	27	oil	oil	NOUN
ftr-439	262	28	companies	company	NOUN
ftr-439	262	29	by	by	ADP
ftr-439	262	30	various	various	ADJ
ftr-439	262	31	foreign	foreign	ADJ
ftr-439	262	32	countries	country	NOUN
ftr-439	262	33	were	be	AUX
ftr-439	262	34	income	income	NOUN
ftr-439	262	35	taxes.33	taxes.33	NOUN
ftr-439	262	36	these	these	DET
ftr-439	262	37	rulings	ruling	NOUN
ftr-439	262	38	would	would	AUX
ftr-439	262	39	prove	prove	VERB
ftr-439	262	40	to	to	PART
ftr-439	262	41	be	be	AUX
ftr-439	262	42	the	the	DET
ftr-439	262	43	undoing	undoing	NOUN
ftr-439	262	44	of	of	ADP
ftr-439	262	45	the	the	DET
ftr-439	262	46	doctrine	doctrine	NOUN
ftr-439	262	47	.	.	PUNCT
ftr-439	263	1	this	this	DET
ftr-439	263	2	acceptance	acceptance	NOUN
ftr-439	263	3	of	of	ADP
ftr-439	263	4	nonconforming	nonconforme	VERB
ftr-439	263	5	elements	element	NOUN
ftr-439	263	6	in	in	ADP
ftr-439	263	7	foreign	foreign	ADJ
ftr-439	263	8	tax	tax	NOUN
ftr-439	263	9	systems	system	NOUN
ftr-439	263	10	by	by	ADP
ftr-439	263	11	the	the	DET
ftr-439	263	12	board	board	NOUN
ftr-439	263	13	is	be	AUX
ftr-439	263	14	also	also	ADV
ftr-439	263	15	evident	evident	ADJ
ftr-439	263	16	in	in	ADP
ftr-439	263	17	the	the	DET
ftr-439	263	18	first	first	ADJ
ftr-439	263	19	cases	case	NOUN
ftr-439	263	20	to	to	PART
ftr-439	263	21	arise	arise	VERB
ftr-439	263	22	that	that	PRON
ftr-439	263	23	involved	involve	VERB
ftr-439	263	24	the	the	DET
ftr-439	263	25	realization	realization	NOUN
ftr-439	263	26	of	of	ADP
ftr-439	263	27	income	income	NOUN
ftr-439	263	28	in	in	ADP
ftr-439	263	29	a	a	DET
ftr-439	263	30	manner	manner	NOUN
ftr-439	263	31	then	then	ADV
ftr-439	263	32	unknown	unknown	ADJ
ftr-439	263	33	to	to	ADP
ftr-439	263	34	u.s	u.s	PROPN
ftr-439	263	35	.	.	PROPN
ftr-439	263	36	law	law	NOUN
ftr-439	263	37	.	.	PUNCT
ftr-439	264	1	4	4	NUM
ftr-439	265	1	the	the	DET
ftr-439	265	2	burk	burk	PROPN
ftr-439	265	3	brothers	brothers	PROPN
ftr-439	265	4	bought	buy	VERB
ftr-439	265	5	goat	goat	PROPN
ftr-439	265	6	skins	skin	NOUN
ftr-439	265	7	through	through	ADP
ftr-439	265	8	an	an	DET
ftr-439	265	9	office	office	NOUN
ftr-439	265	10	in	in	ADP
ftr-439	265	11	calcutta	calcutta	NOUN
ftr-439	265	12	and	and	CCONJ
ftr-439	265	13	imported	import	VERB
ftr-439	265	14	them	they	PRON
ftr-439	265	15	to	to	ADP
ftr-439	265	16	philadelphia	philadelphia	PROPN
ftr-439	265	17	where	where	SCONJ
ftr-439	265	18	they	they	PRON
ftr-439	265	19	manufactured	manufacture	VERB
ftr-439	265	20	the	the	DET
ftr-439	265	21	skins	skin	NOUN
ftr-439	265	22	into	into	ADP
ftr-439	265	23	leather	leather	NOUN
ftr-439	265	24	which	which	PRON
ftr-439	265	25	they	they	PRON
ftr-439	265	26	then	then	ADV
ftr-439	265	27	sold	sell	VERB
ftr-439	265	28	.	.	PUNCT
ftr-439	266	1	under	under	ADP
ftr-439	266	2	the	the	DET
ftr-439	266	3	united	united	PROPN
ftr-439	266	4	states	states	PROPN
ftr-439	266	5	rules	rule	NOUN
ftr-439	266	6	governing	govern	VERB
ftr-439	266	7	the	the	DET
ftr-439	266	8	source	source	NOUN
ftr-439	266	9	of	of	ADP
ftr-439	266	10	income	income	NOUN
ftr-439	266	11	,	,	PUNCT
ftr-439	266	12	all	all	PRON
ftr-439	266	13	of	of	ADP
ftr-439	266	14	the	the	DET
ftr-439	266	15	income	income	NOUN
ftr-439	266	16	from	from	ADP
ftr-439	266	17	the	the	DET
ftr-439	266	18	sales	sale	NOUN
ftr-439	266	19	in	in	ADP
ftr-439	266	20	the	the	DET
ftr-439	266	21	united	united	PROPN
ftr-439	266	22	states	states	PROPN
ftr-439	266	23	of	of	ADP
ftr-439	266	24	goods	good	NOUN
ftr-439	266	25	purchased	purchase	VERB
ftr-439	266	26	abroad	abroad	ADV
ftr-439	266	27	would	would	AUX
ftr-439	266	28	be	be	AUX
ftr-439	266	29	attributed	attribute	VERB
ftr-439	266	30	to	to	ADP
ftr-439	266	31	the	the	DET
ftr-439	266	32	united	united	PROPN
ftr-439	266	33	states	states	PROPN
ftr-439	266	34	.	.	PUNCT
ftr-439	267	1	however	however	ADV
ftr-439	267	2	,	,	PUNCT
ftr-439	267	3	under	under	ADP
ftr-439	267	4	the	the	DET
ftr-439	267	5	source	source	NOUN
ftr-439	267	6	rules	rule	NOUN
ftr-439	267	7	applied	apply	VERB
ftr-439	267	8	by	by	ADP
ftr-439	267	9	the	the	DET
ftr-439	267	10	income	income	NOUN
ftr-439	267	11	tax	tax	NOUN
ftr-439	267	12	laws	law	NOUN
ftr-439	267	13	of	of	ADP
ftr-439	267	14	british	british	PROPN
ftr-439	267	15	india	india	PROPN
ftr-439	267	16	,	,	PUNCT
ftr-439	267	17	a	a	DET
ftr-439	267	18	portion	portion	NOUN
ftr-439	267	19	of	of	ADP
ftr-439	267	20	the	the	DET
ftr-439	267	21	actual	actual	ADJ
ftr-439	267	22	overall	overall	ADJ
ftr-439	267	23	profits	profit	NOUN
ftr-439	267	24	derived	derive	VERB
ftr-439	267	25	by	by	ADP
ftr-439	267	26	burk	burk	PROPN
ftr-439	267	27	brothers	brother	NOUN
ftr-439	267	28	was	be	AUX
ftr-439	267	29	allocable	allocable	ADJ
ftr-439	267	30	to	to	ADP
ftr-439	267	31	the	the	DET
ftr-439	267	32	calcutta	calcutta	NOUN
ftr-439	267	33	office	office	NOUN
ftr-439	267	34	and	and	CCONJ
ftr-439	267	35	subjected	subject	VERB
ftr-439	267	36	to	to	ADP
ftr-439	267	37	(	(	PUNCT
ftr-439	267	38	a	a	DET
ftr-439	267	39	relatively	relatively	ADV
ftr-439	267	40	small	small	ADJ
ftr-439	267	41	)	)	PUNCT
ftr-439	267	42	tax	tax	NOUN
ftr-439	267	43	.	.	PUNCT
ftr-439	268	1	while	while	SCONJ
ftr-439	268	2	the	the	DET
ftr-439	268	3	issue	issue	NOUN
ftr-439	268	4	was	be	AUX
ftr-439	268	5	not	not	PART
ftr-439	268	6	made	make	VERB
ftr-439	268	7	entirely	entirely	ADV
ftr-439	268	8	clear	clear	ADJ
ftr-439	268	9	,	,	PUNCT
ftr-439	268	10	the	the	DET
ftr-439	268	11	income	income	NOUN
ftr-439	268	12	was	be	AUX
ftr-439	268	13	apparently	apparently	ADV
ftr-439	268	14	deemed	deem	VERB
ftr-439	268	15	to	to	PART
ftr-439	268	16	arise	arise	VERB
ftr-439	268	17	upon	upon	SCONJ
ftr-439	268	18	the	the	DET
ftr-439	268	19	export	export	NOUN
ftr-439	268	20	of	of	ADP
ftr-439	268	21	the	the	DET
ftr-439	268	22	skins	skin	NOUN
ftr-439	268	23	and	and	CCONJ
ftr-439	268	24	prior	prior	ADV
ftr-439	268	25	to	to	ADP
ftr-439	268	26	their	their	PRON
ftr-439	268	27	actual	actual	ADJ
ftr-439	268	28	sale	sale	NOUN
ftr-439	268	29	in	in	ADP
ftr-439	268	30	the	the	DET
ftr-439	268	31	united	united	PROPN
ftr-439	268	32	states	states	PROPN
ftr-439	268	33	.	.	PUNCT
ftr-439	269	1	the	the	DET
ftr-439	269	2	commissioner	commissioner	NOUN
ftr-439	269	3	sought	seek	VERB
ftr-439	269	4	to	to	PART
ftr-439	269	5	deny	deny	VERB
ftr-439	269	6	a	a	DET
ftr-439	269	7	credit	credit	NOUN
ftr-439	269	8	for	for	ADP
ftr-439	269	9	the	the	DET
ftr-439	269	10	indian	indian	ADJ
ftr-439	269	11	tax	tax	NOUN
ftr-439	269	12	on	on	ADP
ftr-439	269	13	the	the	DET
ftr-439	269	14	ground	ground	NOUN
ftr-439	269	15	that	that	SCONJ
ftr-439	269	16	the	the	DET
ftr-439	269	17	tax	tax	NOUN
ftr-439	269	18	was	be	AUX
ftr-439	269	19	an	an	DET
ftr-439	269	20	excise	excise	NOUN
ftr-439	269	21	tax	tax	NOUN
ftr-439	269	22	,	,	PUNCT
ftr-439	269	23	not	not	PART
ftr-439	269	24	an	an	DET
ftr-439	269	25	income	income	NOUN
ftr-439	269	26	tax	tax	NOUN
ftr-439	269	27	.	.	PUNCT
ftr-439	270	1	the	the	DET
ftr-439	270	2	board	board	NOUN
ftr-439	270	3	,	,	PUNCT
ftr-439	270	4	while	while	SCONJ
ftr-439	270	5	recognizing	recognize	VERB
ftr-439	270	6	that	that	SCONJ
ftr-439	270	7	the	the	DET
ftr-439	270	8	united	united	PROPN
ftr-439	270	9	states	states	PROPN
ftr-439	270	10	did	do	AUX
ftr-439	270	11	not	not	PART
ftr-439	270	12	treat	treat	VERB
ftr-439	270	13	the	the	DET
ftr-439	270	14	transfer	transfer	NOUN
ftr-439	270	15	of	of	ADP
ftr-439	270	16	inventory	inventory	NOUN
ftr-439	270	17	between	between	ADP
ftr-439	270	18	a	a	DET
ftr-439	270	19	branch	branch	NOUN
ftr-439	270	20	and	and	CCONJ
ftr-439	270	21	the	the	DET
ftr-439	270	22	home	home	NOUN
ftr-439	270	23	office	office	NOUN
ftr-439	270	24	as	as	ADP
ftr-439	270	25	an	an	DET
ftr-439	270	26	income	income	NOUN
ftr-439	270	27	generating	generating	NOUN
ftr-439	270	28	event	event	NOUN
ftr-439	270	29	,	,	PUNCT
ftr-439	270	30	nevertheless	nevertheless	ADV
ftr-439	270	31	founds	found	VERB
ftr-439	270	32	that	that	SCONJ
ftr-439	270	33	it	it	PRON
ftr-439	270	34	was	be	AUX
ftr-439	270	35	"	"	PUNCT
ftr-439	270	36	perfectly	perfectly	ADV
ftr-439	270	37	clear	clear	ADJ
ftr-439	270	38	"	"	PUNCT
ftr-439	270	39	that	that	SCONJ
ftr-439	270	40	the	the	DET
ftr-439	270	41	tax	tax	NOUN
ftr-439	270	42	paid	pay	VERB
ftr-439	270	43	was	be	AUX
ftr-439	270	44	a	a	DET
ftr-439	270	45	creditable	creditable	ADJ
ftr-439	270	46	income	income	NOUN
ftr-439	270	47	tax.35	tax.35	PROPN
ftr-439	270	48	b.	b.	PROPN
ftr-439	270	49	the	the	DET
ftr-439	270	50	united	united	PROPN
ftr-439	270	51	states	states	PROPN
ftr-439	270	52	conception	conception	NOUN
ftr-439	270	53	while	while	SCONJ
ftr-439	270	54	the	the	DET
ftr-439	270	55	decision	decision	NOUN
ftr-439	270	56	in	in	ADP
ftr-439	270	57	keen	keen	PROPN
ftr-439	270	58	established	establish	VERB
ftr-439	270	59	a	a	DET
ftr-439	270	60	flexible	flexible	ADJ
ftr-439	270	61	approach	approach	NOUN
ftr-439	270	62	to	to	ADP
ftr-439	270	63	the	the	DET
ftr-439	270	64	use	use	NOUN
ftr-439	270	65	of	of	ADP
ftr-439	270	66	proxies	proxy	NOUN
ftr-439	270	67	for	for	ADP
ftr-439	270	68	income	income	NOUN
ftr-439	270	69	,	,	PUNCT
ftr-439	270	70	language	language	NOUN
ftr-439	270	71	in	in	ADP
ftr-439	270	72	the	the	DET
ftr-439	270	73	opinion	opinion	NOUN
ftr-439	270	74	contained	contain	VERB
ftr-439	270	75	the	the	DET
ftr-439	270	76	seeds	seed	NOUN
ftr-439	270	77	of	of	ADP
ftr-439	270	78	a	a	DET
ftr-439	270	79	very	very	ADV
ftr-439	270	80	33	33	NUM
ftr-439	270	81	.	.	PUNCT
ftr-439	271	1	e.g.	e.g.	ADV
ftr-439	271	2	,	,	PUNCT
ftr-439	271	3	rev	rev	PROPN
ftr-439	271	4	.	.	PROPN
ftr-439	271	5	rul	rul	NOUN
ftr-439	271	6	.	.	PUNCT
ftr-439	272	1	55	55	NUM
ftr-439	272	2	-	-	SYM
ftr-439	272	3	296	296	NUM
ftr-439	272	4	,	,	PUNCT
ftr-439	272	5	1955	1955	NUM
ftr-439	272	6	-	-	SYM
ftr-439	272	7	1	1	NUM
ftr-439	272	8	c.b	c.b	PROPN
ftr-439	272	9	.	.	PROPN
ftr-439	272	10	386	386	NUM
ftr-439	272	11	;	;	PUNCT
ftr-439	272	12	rev	rev	PROPN
ftr-439	272	13	.	.	PROPN
ftr-439	272	14	rul	rul	PROPN
ftr-439	272	15	.	.	PUNCT
ftr-439	273	1	68	68	NUM
ftr-439	273	2	-	-	SYM
ftr-439	273	3	552	552	NUM
ftr-439	273	4	,	,	PUNCT
ftr-439	273	5	1968	1968	NUM
ftr-439	273	6	-	-	SYM
ftr-439	273	7	2	2	NUM
ftr-439	273	8	c.b	c.b	PROPN
ftr-439	273	9	.	.	PROPN
ftr-439	273	10	306	306	NUM
ftr-439	273	11	.	.	PUNCT
ftr-439	273	12	34	34	NUM
ftr-439	273	13	.	.	PUNCT
ftr-439	274	1	e.g.	e.g.	ADV
ftr-439	274	2	,	,	PUNCT
ftr-439	274	3	burk	burk	PROPN
ftr-439	274	4	brothers	brothers	PROPN
ftr-439	274	5	v.	v.	PROPN
ftr-439	274	6	commissioner	commissioner	PROPN
ftr-439	274	7	,	,	PUNCT
ftr-439	274	8	20	20	NUM
ftr-439	274	9	b.t.a	b.t.a	NOUN
ftr-439	274	10	.	.	PUNCT
ftr-439	275	1	657	657	NUM
ftr-439	275	2	(	(	PUNCT
ftr-439	275	3	1930	1930	NUM
ftr-439	275	4	)	)	PUNCT
ftr-439	275	5	.	.	PUNCT
ftr-439	276	1	35	35	NUM
ftr-439	276	2	.	.	PUNCT
ftr-439	277	1	the	the	DET
ftr-439	277	2	favorable	favorable	ADJ
ftr-439	277	3	decision	decision	NOUN
ftr-439	277	4	unfortunately	unfortunately	ADV
ftr-439	277	5	availed	avail	VERB
ftr-439	277	6	the	the	DET
ftr-439	277	7	burks	burks	PROPN
ftr-439	277	8	nothing	nothing	PRON
ftr-439	277	9	.	.	PUNCT
ftr-439	278	1	since	since	SCONJ
ftr-439	278	2	under	under	ADP
ftr-439	278	3	u.s	u.s	PROPN
ftr-439	278	4	.	.	PROPN
ftr-439	278	5	law	law	NOUN
ftr-439	278	6	they	they	PRON
ftr-439	278	7	did	do	AUX
ftr-439	278	8	not	not	PART
ftr-439	278	9	have	have	VERB
ftr-439	278	10	any	any	DET
ftr-439	278	11	foreign	foreign	ADJ
ftr-439	278	12	source	source	NOUN
ftr-439	278	13	income	income	NOUN
ftr-439	278	14	,	,	PUNCT
ftr-439	278	15	under	under	ADP
ftr-439	278	16	the	the	DET
ftr-439	278	17	recently	recently	ADV
ftr-439	278	18	enacted	enact	VERB
ftr-439	278	19	overall	overall	ADJ
ftr-439	278	20	limitation	limitation	NOUN
ftr-439	278	21	on	on	ADP
ftr-439	278	22	the	the	DET
ftr-439	278	23	credit	credit	NOUN
ftr-439	278	24	,	,	PUNCT
ftr-439	278	25	their	their	PRON
ftr-439	278	26	credit	credit	NOUN
ftr-439	278	27	ceiling	ceiling	NOUN
ftr-439	278	28	was	be	AUX
ftr-439	278	29	zero	zero	NUM
ftr-439	278	30	.	.	PUNCT
ftr-439	279	1	five	five	NUM
ftr-439	279	2	years	year	NOUN
ftr-439	279	3	later	later	ADV
ftr-439	279	4	,	,	PUNCT
ftr-439	279	5	however	however	ADV
ftr-439	279	6	,	,	PUNCT
ftr-439	279	7	a	a	DET
ftr-439	279	8	second	second	ADJ
ftr-439	279	9	trader	trader	NOUN
ftr-439	279	10	in	in	ADP
ftr-439	279	11	indian	indian	ADJ
ftr-439	279	12	goatskins	goatskin	NOUN
ftr-439	279	13	who	who	PRON
ftr-439	279	14	did	do	AUX
ftr-439	279	15	have	have	VERB
ftr-439	279	16	foreign	foreign	ADJ
ftr-439	279	17	source	source	NOUN
ftr-439	279	18	income	income	NOUN
ftr-439	279	19	was	be	AUX
ftr-439	279	20	able	able	ADJ
ftr-439	279	21	to	to	PART
ftr-439	279	22	credit	credit	VERB
ftr-439	279	23	the	the	DET
ftr-439	279	24	indian	indian	ADJ
ftr-439	279	25	tax	tax	NOUN
ftr-439	279	26	under	under	ADP
ftr-439	279	27	the	the	DET
ftr-439	279	28	authority	authority	NOUN
ftr-439	279	29	of	of	ADP
ftr-439	279	30	burk	burk	PROPN
ftr-439	279	31	brothers	brothers	PROPN
ftr-439	279	32	.	.	PUNCT
ftr-439	280	1	briskey	briskey	PROPN
ftr-439	280	2	co.	co.	PROPN
ftr-439	280	3	v.	v.	PROPN
ftr-439	280	4	commissioner	commissioner	PROPN
ftr-439	280	5	,	,	PUNCT
ftr-439	280	6	29	29	NUM
ftr-439	280	7	b.t.a	b.t.a	NOUN
ftr-439	280	8	.	.	PROPN
ftr-439	280	9	987	987	NUM
ftr-439	280	10	(	(	PUNCT
ftr-439	280	11	1934	1934	NUM
ftr-439	280	12	)	)	PUNCT
ftr-439	280	13	,	,	PUNCT
ftr-439	280	14	aff'd	aff'd	NOUN
ftr-439	280	15	,	,	PUNCT
ftr-439	280	16	78	78	NUM
ftr-439	280	17	f.2d	f.2d	NUM
ftr-439	280	18	816	816	NUM
ftr-439	280	19	(	(	PUNCT
ftr-439	280	20	3d	3d	NUM
ftr-439	280	21	cir	cir	NOUN
ftr-439	280	22	.	.	PROPN
ftr-439	280	23	1935	1935	NUM
ftr-439	280	24	)	)	PUNCT
ftr-439	280	25	.	.	PUNCT
ftr-439	281	1	[	[	X
ftr-439	281	2	vol	vol	NOUN
ftr-439	281	3	.	.	PUNCT
ftr-439	281	4	4:2	4:2	NUM
ftr-439	281	5	international	international	ADJ
ftr-439	281	6	comity	comity	NOUN
ftr-439	281	7	and	and	CCONJ
ftr-439	281	8	the	the	DET
ftr-439	281	9	foreign	foreign	ADJ
ftr-439	281	10	tax	tax	NOUN
ftr-439	281	11	credit	credit	NOUN
ftr-439	281	12	different	different	ADJ
ftr-439	281	13	rule	rule	NOUN
ftr-439	281	14	.	.	PUNCT
ftr-439	282	1	while	while	SCONJ
ftr-439	282	2	it	it	PRON
ftr-439	282	3	seems	seem	VERB
ftr-439	282	4	clear	clear	ADJ
ftr-439	282	5	that	that	SCONJ
ftr-439	282	6	the	the	DET
ftr-439	282	7	board	board	NOUN
ftr-439	282	8	believed	believe	VERB
ftr-439	282	9	that	that	SCONJ
ftr-439	282	10	the	the	DET
ftr-439	282	11	french	french	ADJ
ftr-439	282	12	approach	approach	NOUN
ftr-439	282	13	to	to	ADP
ftr-439	282	14	estimating	estimate	VERB
ftr-439	282	15	the	the	DET
ftr-439	282	16	income	income	NOUN
ftr-439	282	17	of	of	ADP
ftr-439	282	18	resident	resident	ADJ
ftr-439	282	19	aliens	alien	NOUN
ftr-439	282	20	was	be	AUX
ftr-439	282	21	compatible	compatible	ADJ
ftr-439	282	22	with	with	ADP
ftr-439	282	23	the	the	DET
ftr-439	282	24	fundamental	fundamental	ADJ
ftr-439	282	25	notions	notion	NOUN
ftr-439	282	26	of	of	ADP
ftr-439	282	27	income	income	NOUN
ftr-439	282	28	taxation	taxation	NOUN
ftr-439	282	29	embodied	embody	VERB
ftr-439	282	30	in	in	ADP
ftr-439	282	31	the	the	DET
ftr-439	282	32	tax	tax	NOUN
ftr-439	282	33	laws	law	NOUN
ftr-439	282	34	of	of	ADP
ftr-439	282	35	the	the	DET
ftr-439	282	36	united	united	PROPN
ftr-439	282	37	states	states	PROPN
ftr-439	282	38	,	,	PUNCT
ftr-439	282	39	in	in	ADP
ftr-439	282	40	arriving	arrive	VERB
ftr-439	282	41	at	at	ADP
ftr-439	282	42	that	that	DET
ftr-439	282	43	conclusion	conclusion	NOUN
ftr-439	282	44	the	the	DET
ftr-439	282	45	board	board	NOUN
ftr-439	282	46	remarked	remark	VERB
ftr-439	282	47	that	that	SCONJ
ftr-439	282	48	this	this	DET
ftr-439	282	49	tax	tax	NOUN
ftr-439	282	50	was	be	AUX
ftr-439	282	51	upon	upon	SCONJ
ftr-439	282	52	"	"	PUNCT
ftr-439	282	53	what	what	PRON
ftr-439	282	54	the	the	DET
ftr-439	282	55	french	french	ADJ
ftr-439	282	56	government	government	NOUN
ftr-439	282	57	determines	determine	VERB
ftr-439	282	58	to	to	PART
ftr-439	282	59	be	be	AUX
ftr-439	282	60	income	income	NOUN
ftr-439	282	61	.	.	PUNCT
ftr-439	282	62	"	"	PUNCT
ftr-439	283	1	it	it	PRON
ftr-439	283	2	seems	seem	VERB
ftr-439	283	3	extremely	extremely	ADV
ftr-439	283	4	unlikely	unlikely	ADJ
ftr-439	283	5	that	that	SCONJ
ftr-439	283	6	this	this	PRON
ftr-439	283	7	was	be	AUX
ftr-439	283	8	so	so	ADV
ftr-439	283	9	.	.	PUNCT
ftr-439	284	1	rather	rather	ADV
ftr-439	284	2	,	,	PUNCT
ftr-439	284	3	it	it	PRON
ftr-439	284	4	seems	seem	VERB
ftr-439	284	5	rather	rather	ADV
ftr-439	284	6	obvious	obvious	ADJ
ftr-439	284	7	that	that	SCONJ
ftr-439	284	8	an	an	DET
ftr-439	284	9	amount	amount	NOUN
ftr-439	284	10	computed	compute	VERB
ftr-439	284	11	by	by	ADP
ftr-439	284	12	multiplying	multiply	VERB
ftr-439	284	13	apartment	apartment	NOUN
ftr-439	284	14	rental	rental	NOUN
ftr-439	284	15	times	time	NOUN
ftr-439	284	16	seven	seven	NUM
ftr-439	284	17	would	would	AUX
ftr-439	284	18	not	not	PART
ftr-439	284	19	be	be	AUX
ftr-439	284	20	regarded	regard	VERB
ftr-439	284	21	as	as	ADP
ftr-439	284	22	income	income	NOUN
ftr-439	284	23	by	by	ADP
ftr-439	284	24	any	any	DET
ftr-439	284	25	government	government	NOUN
ftr-439	284	26	,	,	PUNCT
ftr-439	284	27	french	french	NOUN
ftr-439	284	28	,	,	PUNCT
ftr-439	284	29	american	american	ADJ
ftr-439	284	30	or	or	CCONJ
ftr-439	284	31	otherwise	otherwise	ADV
ftr-439	284	32	.	.	PUNCT
ftr-439	285	1	to	to	ADP
ftr-439	285	2	the	the	DET
ftr-439	285	3	contrary	contrary	NOUN
ftr-439	285	4	,	,	PUNCT
ftr-439	285	5	the	the	DET
ftr-439	285	6	computed	compute	VERB
ftr-439	285	7	amount	amount	NOUN
ftr-439	285	8	was	be	AUX
ftr-439	285	9	quite	quite	ADV
ftr-439	285	10	plainly	plainly	ADV
ftr-439	285	11	intended	intend	VERB
ftr-439	285	12	as	as	ADP
ftr-439	285	13	a	a	DET
ftr-439	285	14	proxy	proxy	NOUN
ftr-439	285	15	for	for	ADP
ftr-439	285	16	income	income	NOUN
ftr-439	285	17	,	,	PUNCT
ftr-439	285	18	as	as	ADP
ftr-439	285	19	a	a	DET
ftr-439	285	20	"	"	PUNCT
ftr-439	285	21	rough	rough	ADJ
ftr-439	285	22	justice	justice	NOUN
ftr-439	285	23	"	"	PUNCT
ftr-439	285	24	but	but	CCONJ
ftr-439	285	25	easy	easy	ADJ
ftr-439	285	26	to	to	PART
ftr-439	285	27	administer	administer	VERB
ftr-439	285	28	method	method	NOUN
ftr-439	285	29	of	of	ADP
ftr-439	285	30	estimating	estimate	VERB
ftr-439	285	31	the	the	DET
ftr-439	285	32	net	net	ADJ
ftr-439	285	33	income	income	NOUN
ftr-439	285	34	of	of	ADP
ftr-439	285	35	resident	resident	ADJ
ftr-439	285	36	aliens	alien	NOUN
ftr-439	285	37	,	,	PUNCT
ftr-439	285	38	which	which	PRON
ftr-439	285	39	the	the	DET
ftr-439	285	40	french	french	PROPN
ftr-439	285	41	chose	choose	VERB
ftr-439	285	42	to	to	PART
ftr-439	285	43	use	use	VERB
ftr-439	285	44	but	but	CCONJ
ftr-439	285	45	the	the	DET
ftr-439	285	46	united	united	PROPN
ftr-439	285	47	states	states	PROPN
ftr-439	285	48	did	do	VERB
ftr-439	285	49	not	not	PART
ftr-439	285	50	.	.	PUNCT
ftr-439	286	1	this	this	DET
ftr-439	286	2	issue	issue	NOUN
ftr-439	286	3	in	in	ADP
ftr-439	286	4	keen	keen	ADJ
ftr-439	286	5	was	be	AUX
ftr-439	286	6	not	not	PART
ftr-439	286	7	whether	whether	SCONJ
ftr-439	286	8	the	the	DET
ftr-439	286	9	french	french	ADJ
ftr-439	286	10	were	be	AUX
ftr-439	286	11	foolish	foolish	ADJ
ftr-439	286	12	enough	enough	ADV
ftr-439	286	13	to	to	PART
ftr-439	286	14	think	think	VERB
ftr-439	286	15	that	that	SCONJ
ftr-439	286	16	an	an	DET
ftr-439	286	17	expenditure	expenditure	NOUN
ftr-439	286	18	was	be	AUX
ftr-439	286	19	income	income	NOUN
ftr-439	286	20	,	,	PUNCT
ftr-439	286	21	but	but	CCONJ
ftr-439	286	22	rather	rather	ADV
ftr-439	286	23	whether	whether	SCONJ
ftr-439	286	24	the	the	DET
ftr-439	286	25	use	use	NOUN
ftr-439	286	26	of	of	ADP
ftr-439	286	27	a	a	DET
ftr-439	286	28	proxy	proxy	NOUN
ftr-439	286	29	for	for	ADP
ftr-439	286	30	certain	certain	ADJ
ftr-439	286	31	limited	limited	ADJ
ftr-439	286	32	categories	category	NOUN
ftr-439	286	33	of	of	ADP
ftr-439	286	34	income	income	NOUN
ftr-439	286	35	was	be	AUX
ftr-439	286	36	incompatible	incompatible	ADJ
ftr-439	286	37	with	with	ADP
ftr-439	286	38	the	the	DET
ftr-439	286	39	characterization	characterization	NOUN
ftr-439	286	40	of	of	ADP
ftr-439	286	41	the	the	DET
ftr-439	286	42	broader	broad	ADJ
ftr-439	286	43	tax	tax	NOUN
ftr-439	286	44	as	as	ADP
ftr-439	286	45	an	an	DET
ftr-439	286	46	income	income	NOUN
ftr-439	286	47	tax	tax	NOUN
ftr-439	286	48	.	.	PUNCT
ftr-439	287	1	nevertheless	nevertheless	ADV
ftr-439	287	2	,	,	PUNCT
ftr-439	287	3	in	in	ADP
ftr-439	287	4	the	the	DET
ftr-439	287	5	early	early	ADJ
ftr-439	287	6	cases	case	NOUN
ftr-439	287	7	construing	construe	VERB
ftr-439	287	8	the	the	DET
ftr-439	287	9	credit	credit	NOUN
ftr-439	287	10	,	,	PUNCT
ftr-439	287	11	there	there	PRON
ftr-439	287	12	was	be	VERB
ftr-439	287	13	some	some	DET
ftr-439	287	14	confusion	confusion	NOUN
ftr-439	287	15	on	on	ADP
ftr-439	287	16	the	the	DET
ftr-439	287	17	point	point	NOUN
ftr-439	287	18	.	.	PUNCT
ftr-439	288	1	shortly	shortly	ADV
ftr-439	288	2	after	after	ADP
ftr-439	288	3	its	its	PRON
ftr-439	288	4	decision	decision	NOUN
ftr-439	288	5	in	in	ADP
ftr-439	288	6	keen	keen	ADJ
ftr-439	288	7	the	the	DET
ftr-439	288	8	board	board	NOUN
ftr-439	288	9	heard	hear	VERB
ftr-439	288	10	a	a	DET
ftr-439	288	11	case	case	NOUN
ftr-439	288	12	involving	involve	VERB
ftr-439	288	13	the	the	DET
ftr-439	288	14	creditability	creditability	NOUN
ftr-439	288	15	of	of	ADP
ftr-439	288	16	a	a	DET
ftr-439	288	17	cuban	cuban	ADJ
ftr-439	288	18	municipal	municipal	ADJ
ftr-439	288	19	tax	tax	NOUN
ftr-439	288	20	law	law	NOUN
ftr-439	288	21	.	.	PUNCT
ftr-439	289	1	the	the	DET
ftr-439	289	2	only	only	ADJ
ftr-439	289	3	issue	issue	NOUN
ftr-439	289	4	was	be	AUX
ftr-439	289	5	whether	whether	SCONJ
ftr-439	289	6	a	a	DET
ftr-439	289	7	tax	tax	NOUN
ftr-439	289	8	on	on	ADP
ftr-439	289	9	the	the	DET
ftr-439	289	10	profits	profit	NOUN
ftr-439	289	11	from	from	ADP
ftr-439	289	12	the	the	DET
ftr-439	289	13	operation	operation	NOUN
ftr-439	289	14	of	of	ADP
ftr-439	289	15	the	the	DET
ftr-439	289	16	taxpayer	taxpayer	NOUN
ftr-439	289	17	's	's	PART
ftr-439	289	18	"	"	PUNCT
ftr-439	289	19	gas	gas	NOUN
ftr-439	289	20	and	and	CCONJ
ftr-439	289	21	electric	electric	ADJ
ftr-439	289	22	light	light	NOUN
ftr-439	289	23	"	"	PUNCT
ftr-439	289	24	plants	plant	NOUN
ftr-439	289	25	was	be	AUX
ftr-439	289	26	an	an	DET
ftr-439	289	27	income	income	NOUN
ftr-439	289	28	tax	tax	NOUN
ftr-439	289	29	or	or	CCONJ
ftr-439	289	30	a	a	DET
ftr-439	289	31	tax	tax	NOUN
ftr-439	289	32	on	on	ADP
ftr-439	289	33	the	the	DET
ftr-439	289	34	privilege	privilege	NOUN
ftr-439	289	35	of	of	ADP
ftr-439	289	36	doing	do	VERB
ftr-439	289	37	business	business	NOUN
ftr-439	289	38	.	.	PUNCT
ftr-439	290	1	the	the	DET
ftr-439	290	2	commissioner	commissioner	NOUN
ftr-439	290	3	relied	rely	VERB
ftr-439	290	4	upon	upon	SCONJ
ftr-439	290	5	an	an	DET
ftr-439	290	6	expert	expert	NOUN
ftr-439	290	7	on	on	ADP
ftr-439	290	8	cuban	cuban	ADJ
ftr-439	290	9	law	law	NOUN
ftr-439	290	10	who	who	PRON
ftr-439	290	11	was	be	AUX
ftr-439	290	12	able	able	ADJ
ftr-439	290	13	to	to	PART
ftr-439	290	14	persuade	persuade	VERB
ftr-439	290	15	the	the	DET
ftr-439	290	16	board	board	NOUN
ftr-439	290	17	that	that	PRON
ftr-439	290	18	the	the	DET
ftr-439	290	19	tax	tax	NOUN
ftr-439	290	20	in	in	ADP
ftr-439	290	21	question	question	NOUN
ftr-439	290	22	was	be	AUX
ftr-439	290	23	a	a	DET
ftr-439	290	24	privilege	privilege	NOUN
ftr-439	290	25	tax	tax	NOUN
ftr-439	290	26	that	that	PRON
ftr-439	290	27	was	be	AUX
ftr-439	290	28	merely	merely	ADV
ftr-439	290	29	measured	measure	VERB
ftr-439	290	30	by	by	ADP
ftr-439	290	31	profits	profit	NOUN
ftr-439	290	32	and	and	CCONJ
ftr-439	290	33	which	which	PRON
ftr-439	290	34	therefore	therefore	ADV
ftr-439	290	35	was	be	AUX
ftr-439	290	36	not	not	PART
ftr-439	290	37	creditable	creditable	ADJ
ftr-439	290	38	.	.	PUNCT
ftr-439	291	1	6	6	NUM
ftr-439	291	2	the	the	DET
ftr-439	291	3	taxpayer	taxpayer	NOUN
ftr-439	291	4	thereupon	thereupon	ADV
ftr-439	291	5	filed	file	VERB
ftr-439	291	6	a	a	DET
ftr-439	291	7	motion	motion	NOUN
ftr-439	291	8	for	for	ADP
ftr-439	291	9	rehearing	rehearing	NOUN
ftr-439	291	10	which	which	PRON
ftr-439	291	11	was	be	AUX
ftr-439	291	12	granted	grant	VERB
ftr-439	291	13	.	.	PUNCT
ftr-439	292	1	at	at	ADP
ftr-439	292	2	the	the	DET
ftr-439	292	3	new	new	ADJ
ftr-439	292	4	evidentiary	evidentiary	NOUN
ftr-439	292	5	hearing	hearing	NOUN
ftr-439	292	6	,	,	PUNCT
ftr-439	292	7	nine	nine	NUM
ftr-439	292	8	experts	expert	NOUN
ftr-439	292	9	on	on	ADP
ftr-439	292	10	cuban	cuban	ADJ
ftr-439	292	11	law	law	NOUN
ftr-439	292	12	,	,	PUNCT
ftr-439	292	13	five	five	NUM
ftr-439	292	14	on	on	ADP
ftr-439	292	15	one	one	NUM
ftr-439	292	16	side	side	NOUN
ftr-439	292	17	and	and	CCONJ
ftr-439	292	18	four	four	NUM
ftr-439	292	19	on	on	ADP
ftr-439	292	20	the	the	DET
ftr-439	292	21	other	other	ADJ
ftr-439	292	22	,	,	PUNCT
ftr-439	292	23	testified	testify	VERB
ftr-439	292	24	.	.	PUNCT
ftr-439	293	1	these	these	DET
ftr-439	293	2	proceedings	proceeding	NOUN
ftr-439	293	3	produced	produce	VERB
ftr-439	293	4	a	a	DET
ftr-439	293	5	different	different	ADJ
ftr-439	293	6	result	result	NOUN
ftr-439	293	7	.	.	PUNCT
ftr-439	294	1	the	the	DET
ftr-439	294	2	earlier	early	ADJ
ftr-439	294	3	opinion	opinion	NOUN
ftr-439	294	4	was	be	AUX
ftr-439	294	5	vacated	vacate	VERB
ftr-439	294	6	and	and	CCONJ
ftr-439	294	7	a	a	DET
ftr-439	294	8	decision	decision	NOUN
ftr-439	294	9	rendered	render	VERB
ftr-439	294	10	in	in	ADP
ftr-439	294	11	favor	favor	NOUN
ftr-439	294	12	the	the	DET
ftr-439	294	13	creditability	creditability	NOUN
ftr-439	294	14	of	of	ADP
ftr-439	294	15	the	the	DET
ftr-439	294	16	tax	tax	NOUN
ftr-439	294	17	.	.	PUNCT
ftr-439	295	1	37	37	NUM
ftr-439	295	2	while	while	SCONJ
ftr-439	295	3	the	the	DET
ftr-439	295	4	board	board	NOUN
ftr-439	295	5	placed	place	VERB
ftr-439	295	6	substantial	substantial	ADJ
ftr-439	295	7	stress	stress	NOUN
ftr-439	295	8	on	on	ADP
ftr-439	295	9	the	the	DET
ftr-439	295	10	cuban	cuban	ADJ
ftr-439	295	11	understanding	understanding	NOUN
ftr-439	295	12	of	of	ADP
ftr-439	295	13	the	the	DET
ftr-439	295	14	cuban	cuban	ADJ
ftr-439	295	15	law	law	NOUN
ftr-439	295	16	,	,	PUNCT
ftr-439	295	17	it	it	PRON
ftr-439	295	18	does	do	AUX
ftr-439	295	19	not	not	PART
ftr-439	295	20	appear	appear	VERB
ftr-439	295	21	that	that	SCONJ
ftr-439	295	22	the	the	DET
ftr-439	295	23	board	board	NOUN
ftr-439	295	24	thought	think	VERB
ftr-439	295	25	that	that	SCONJ
ftr-439	295	26	the	the	DET
ftr-439	295	27	cuban	cuban	ADJ
ftr-439	295	28	characterization	characterization	NOUN
ftr-439	295	29	was	be	AUX
ftr-439	295	30	controlling	control	VERB
ftr-439	295	31	.	.	PUNCT
ftr-439	296	1	the	the	DET
ftr-439	296	2	board	board	NOUN
ftr-439	296	3	observed	observe	VERB
ftr-439	296	4	approvingly	approvingly	ADV
ftr-439	296	5	that	that	SCONJ
ftr-439	296	6	:	:	PUNCT
ftr-439	296	7	the	the	DET
ftr-439	296	8	respondent	respondent	NOUN
ftr-439	296	9	has	have	AUX
ftr-439	296	10	also	also	ADV
ftr-439	296	11	said	say	VERB
ftr-439	296	12	that	that	SCONJ
ftr-439	296	13	determination	determination	NOUN
ftr-439	296	14	of	of	ADP
ftr-439	296	15	whether	whether	SCONJ
ftr-439	296	16	a	a	DET
ftr-439	296	17	given	give	VERB
ftr-439	296	18	foreign	foreign	ADJ
ftr-439	296	19	tax	tax	NOUN
ftr-439	296	20	is	be	AUX
ftr-439	296	21	thus	thus	ADV
ftr-439	296	22	'	'	PUNCT
ftr-439	296	23	a	a	DET
ftr-439	296	24	tax	tax	NOUN
ftr-439	296	25	on	on	ADP
ftr-439	296	26	income	income	NOUN
ftr-439	296	27	'	'	PUNCT
ftr-439	296	28	is	be	AUX
ftr-439	296	29	to	to	PART
ftr-439	296	30	be	be	AUX
ftr-439	296	31	made	make	VERB
ftr-439	296	32	from	from	ADP
ftr-439	296	33	an	an	DET
ftr-439	296	34	examination	examination	NOUN
ftr-439	296	35	of	of	ADP
ftr-439	296	36	the	the	DET
ftr-439	296	37	foreign	foreign	ADJ
ftr-439	296	38	tax	tax	NOUN
ftr-439	296	39	law	law	NOUN
ftr-439	296	40	itself	itself	PRON
ftr-439	296	41	,	,	PUNCT
ftr-439	296	42	without	without	ADP
ftr-439	296	43	regard	regard	NOUN
ftr-439	296	44	to	to	ADP
ftr-439	296	45	any	any	DET
ftr-439	296	46	title	title	NOUN
ftr-439	296	47	or	or	CCONJ
ftr-439	296	48	classification	classification	NOUN
ftr-439	296	49	given	give	VERB
ftr-439	296	50	to	to	ADP
ftr-439	296	51	it	it	PRON
ftr-439	296	52	by	by	ADP
ftr-439	296	53	the	the	DET
ftr-439	296	54	foreign	foreign	ADJ
ftr-439	296	55	government	government	NOUN
ftr-439	296	56	:	:	PUNCT
ftr-439	296	57	i.t	i.t	PROPN
ftr-439	296	58	.	.	PROPN
ftr-439	296	59	2620	2620	NUM
ftr-439	296	60	....	....	PUNCT
ftr-439	297	1	36	36	NUM
ftr-439	297	2	.	.	PUNCT
ftr-439	298	1	havana	havana	PROPN
ftr-439	298	2	electric	electric	PROPN
ftr-439	298	3	railway	railway	PROPN
ftr-439	298	4	,	,	PUNCT
ftr-439	298	5	light	light	NOUN
ftr-439	298	6	&	&	CCONJ
ftr-439	298	7	power	power	PROPN
ftr-439	298	8	co.	co.	PROPN
ftr-439	299	1	v.	v.	PROPN
ftr-439	299	2	commissioner	commissioner	PROPN
ftr-439	299	3	,	,	PUNCT
ftr-439	299	4	29	29	NUM
ftr-439	299	5	b.t.a	b.t.a	NOUN
ftr-439	299	6	.	.	PROPN
ftr-439	299	7	1151	1151	NUM
ftr-439	299	8	(	(	PUNCT
ftr-439	299	9	1934	1934	NUM
ftr-439	299	10	)	)	PUNCT
ftr-439	299	11	,	,	PUNCT
ftr-439	299	12	rev'd	rev'd	VERB
ftr-439	299	13	on	on	ADP
ftr-439	299	14	rehearing	rehear	VERB
ftr-439	299	15	,	,	PUNCT
ftr-439	299	16	34	34	NUM
ftr-439	299	17	b.t.a	b.t.a	NOUN
ftr-439	299	18	.	.	PUNCT
ftr-439	299	19	782	782	NUM
ftr-439	299	20	(	(	PUNCT
ftr-439	299	21	1936	1936	NUM
ftr-439	299	22	)	)	PUNCT
ftr-439	299	23	.	.	PUNCT
ftr-439	300	1	37	37	NUM
ftr-439	300	2	.	.	PUNCT
ftr-439	301	1	havana	havana	PROPN
ftr-439	301	2	electric	electric	PROPN
ftr-439	301	3	railway	railway	PROPN
ftr-439	301	4	,	,	PUNCT
ftr-439	301	5	light	light	NOUN
ftr-439	301	6	&	&	CCONJ
ftr-439	301	7	power	power	PROPN
ftr-439	301	8	co.	co.	PROPN
ftr-439	302	1	v.	v.	PROPN
ftr-439	302	2	commissioner	commissioner	PROPN
ftr-439	302	3	,	,	PUNCT
ftr-439	302	4	34	34	NUM
ftr-439	302	5	b.t.a	b.t.a	NOUN
ftr-439	302	6	.	.	PUNCT
ftr-439	302	7	782	782	NUM
ftr-439	302	8	(	(	PUNCT
ftr-439	302	9	1936	1936	NUM
ftr-439	302	10	)	)	PUNCT
ftr-439	302	11	,	,	PUNCT
ftr-439	302	12	rev'g	rev'g	NOUN
ftr-439	302	13	,	,	PUNCT
ftr-439	302	14	29	29	NUM
ftr-439	302	15	b.t.a	b.t.a	NOUN
ftr-439	302	16	.	.	PROPN
ftr-439	302	17	1151	1151	NUM
ftr-439	302	18	(	(	PUNCT
ftr-439	302	19	1934	1934	NUM
ftr-439	302	20	)	)	PUNCT
ftr-439	302	21	.	.	PUNCT
ftr-439	303	1	1999	1999	NUM
ftr-439	303	2	]	]	PUNCT
ftr-439	303	3	florida	florida	PROPN
ftr-439	303	4	tax	tax	PROPN
ftr-439	303	5	review	review	NOUN
ftr-439	303	6	the	the	DET
ftr-439	303	7	board	board	NOUN
ftr-439	303	8	undertook	undertake	VERB
ftr-439	303	9	that	that	DET
ftr-439	303	10	examination	examination	NOUN
ftr-439	303	11	and	and	CCONJ
ftr-439	303	12	concluded	conclude	VERB
ftr-439	303	13	that	that	SCONJ
ftr-439	303	14	the	the	DET
ftr-439	303	15	tax	tax	NOUN
ftr-439	303	16	in	in	ADP
ftr-439	303	17	question	question	NOUN
ftr-439	303	18	was	be	AUX
ftr-439	303	19	imposed	impose	VERB
ftr-439	303	20	upon	upon	SCONJ
ftr-439	303	21	net	net	ADJ
ftr-439	303	22	profits	profit	NOUN
ftr-439	303	23	and	and	CCONJ
ftr-439	303	24	thus	thus	ADV
ftr-439	303	25	constituted	constitute	VERB
ftr-439	303	26	a	a	DET
ftr-439	303	27	creditable	creditable	ADJ
ftr-439	303	28	income	income	NOUN
ftr-439	303	29	tax	tax	NOUN
ftr-439	303	30	.	.	PUNCT
ftr-439	304	1	without	without	ADP
ftr-439	304	2	doubt	doubt	NOUN
ftr-439	304	3	,	,	PUNCT
ftr-439	304	4	however	however	ADV
ftr-439	304	5	,	,	PUNCT
ftr-439	304	6	the	the	DET
ftr-439	304	7	proceedings	proceeding	NOUN
ftr-439	304	8	and	and	CCONJ
ftr-439	304	9	opinion	opinion	NOUN
ftr-439	304	10	of	of	ADP
ftr-439	304	11	the	the	DET
ftr-439	304	12	board	board	NOUN
ftr-439	304	13	devoted	devote	VERB
ftr-439	304	14	far	far	ADV
ftr-439	304	15	more	more	ADJ
ftr-439	304	16	attention	attention	NOUN
ftr-439	304	17	to	to	ADP
ftr-439	304	18	that	that	DET
ftr-439	304	19	cuban	cuban	ADJ
ftr-439	304	20	classification	classification	NOUN
ftr-439	304	21	than	than	ADP
ftr-439	304	22	to	to	ADP
ftr-439	304	23	an	an	DET
ftr-439	304	24	examination	examination	NOUN
ftr-439	304	25	of	of	ADP
ftr-439	304	26	the	the	DET
ftr-439	304	27	law	law	NOUN
ftr-439	304	28	itself	itself	PRON
ftr-439	304	29	and	and	CCONJ
ftr-439	304	30	that	that	SCONJ
ftr-439	304	31	disproportionate	disproportionate	ADJ
ftr-439	304	32	emphasis	emphasis	NOUN
ftr-439	304	33	might	might	AUX
ftr-439	304	34	have	have	AUX
ftr-439	304	35	been	be	AUX
ftr-439	304	36	misleading	misleading	ADJ
ftr-439	304	37	.	.	PUNCT
ftr-439	305	1	two	two	NUM
ftr-439	305	2	years	year	NOUN
ftr-439	305	3	later	later	ADV
ftr-439	305	4	the	the	DET
ftr-439	305	5	supreme	supreme	PROPN
ftr-439	305	6	court	court	PROPN
ftr-439	305	7	first	first	ADV
ftr-439	305	8	addressed	address	VERB
ftr-439	305	9	the	the	DET
ftr-439	305	10	foreign	foreign	ADJ
ftr-439	305	11	tax	tax	NOUN
ftr-439	305	12	credit	credit	NOUN
ftr-439	305	13	in	in	ADP
ftr-439	305	14	biddle	biddle	PROPN
ftr-439	305	15	v.	v.	PROPN
ftr-439	305	16	helvering.38	helvering.38	PROPN
ftr-439	305	17	biddle	biddle	PROPN
ftr-439	305	18	involved	involve	VERB
ftr-439	305	19	the	the	DET
ftr-439	305	20	tax	tax	NOUN
ftr-439	305	21	system	system	NOUN
ftr-439	305	22	of	of	ADP
ftr-439	305	23	the	the	DET
ftr-439	305	24	united	united	ADJ
ftr-439	305	25	kingdom	kingdom	NOUN
ftr-439	305	26	in	in	ADP
ftr-439	305	27	which	which	PRON
ftr-439	305	28	the	the	DET
ftr-439	305	29	corporate	corporate	ADJ
ftr-439	305	30	and	and	CCONJ
ftr-439	305	31	shareholder	shareholder	NOUN
ftr-439	305	32	taxes	taxis	NOUN
ftr-439	305	33	were	be	AUX
ftr-439	305	34	largely	largely	ADV
ftr-439	305	35	integrated	integrate	VERB
ftr-439	305	36	in	in	ADP
ftr-439	305	37	a	a	DET
ftr-439	305	38	way	way	NOUN
ftr-439	305	39	entirely	entirely	ADV
ftr-439	305	40	alien	alien	ADJ
ftr-439	305	41	to	to	ADP
ftr-439	305	42	u.s	u.s	PROPN
ftr-439	305	43	.	.	PROPN
ftr-439	305	44	tax	tax	NOUN
ftr-439	305	45	law	law	NOUN
ftr-439	305	46	.	.	PUNCT
ftr-439	306	1	the	the	DET
ftr-439	306	2	issue	issue	NOUN
ftr-439	306	3	presented	present	VERB
ftr-439	306	4	was	be	AUX
ftr-439	306	5	simply	simply	ADV
ftr-439	306	6	whether	whether	SCONJ
ftr-439	306	7	the	the	DET
ftr-439	306	8	corporation	corporation	NOUN
ftr-439	306	9	or	or	CCONJ
ftr-439	306	10	the	the	DET
ftr-439	306	11	shareholders	shareholder	NOUN
ftr-439	306	12	should	should	AUX
ftr-439	306	13	be	be	AUX
ftr-439	306	14	regarded	regard	VERB
ftr-439	306	15	at	at	ADP
ftr-439	306	16	the	the	DET
ftr-439	306	17	payor	payor	NOUN
ftr-439	306	18	of	of	ADP
ftr-439	306	19	the	the	DET
ftr-439	306	20	tax.39	tax.39	NOUN
ftr-439	306	21	although	although	SCONJ
ftr-439	306	22	there	there	PRON
ftr-439	306	23	was	be	VERB
ftr-439	306	24	no	no	DET
ftr-439	306	25	question	question	NOUN
ftr-439	306	26	but	but	CCONJ
ftr-439	306	27	that	that	SCONJ
ftr-439	306	28	the	the	DET
ftr-439	306	29	tax	tax	NOUN
ftr-439	306	30	involved	involve	VERB
ftr-439	306	31	was	be	AUX
ftr-439	306	32	an	an	DET
ftr-439	306	33	income	income	NOUN
ftr-439	306	34	tax	tax	NOUN
ftr-439	306	35	within	within	ADP
ftr-439	306	36	anyone	anyone	PRON
ftr-439	306	37	's	's	PART
ftr-439	306	38	conception	conception	NOUN
ftr-439	306	39	,	,	PUNCT
ftr-439	306	40	in	in	ADP
ftr-439	306	41	the	the	DET
ftr-439	306	42	course	course	NOUN
ftr-439	306	43	of	of	ADP
ftr-439	306	44	its	its	PRON
ftr-439	306	45	opinion	opinion	NOUN
ftr-439	306	46	the	the	DET
ftr-439	306	47	court	court	NOUN
ftr-439	306	48	quite	quite	ADV
ftr-439	306	49	generally	generally	ADV
ftr-439	306	50	noted	note	VERB
ftr-439	306	51	that	that	SCONJ
ftr-439	306	52	united	united	PROPN
ftr-439	306	53	states	states	PROPN
ftr-439	306	54	law	law	NOUN
ftr-439	306	55	should	should	AUX
ftr-439	306	56	govern	govern	VERB
ftr-439	306	57	the	the	DET
ftr-439	306	58	determination	determination	NOUN
ftr-439	306	59	of	of	ADP
ftr-439	306	60	whether	whether	SCONJ
ftr-439	306	61	a	a	DET
ftr-439	306	62	tax	tax	NOUN
ftr-439	306	63	was	be	AUX
ftr-439	306	64	an	an	DET
ftr-439	306	65	income	income	NOUN
ftr-439	306	66	tax	tax	NOUN
ftr-439	306	67	within	within	ADP
ftr-439	306	68	the	the	DET
ftr-439	306	69	meaning	meaning	NOUN
ftr-439	306	70	of	of	ADP
ftr-439	306	71	the	the	DET
ftr-439	306	72	united	united	PROPN
ftr-439	306	73	states	states	PROPN
ftr-439	306	74	tax	tax	NOUN
ftr-439	306	75	laws	law	NOUN
ftr-439	306	76	.	.	PUNCT
ftr-439	307	1	that	that	DET
ftr-439	307	2	statement	statement	NOUN
ftr-439	307	3	by	by	ADP
ftr-439	307	4	the	the	DET
ftr-439	307	5	court	court	NOUN
ftr-439	307	6	could	could	AUX
ftr-439	307	7	not	not	PART
ftr-439	307	8	have	have	AUX
ftr-439	307	9	been	be	AUX
ftr-439	307	10	intended	intend	VERB
ftr-439	307	11	or	or	CCONJ
ftr-439	307	12	regarded	regard	VERB
ftr-439	307	13	by	by	ADP
ftr-439	307	14	others	other	NOUN
ftr-439	307	15	as	as	ADP
ftr-439	307	16	a	a	DET
ftr-439	307	17	change	change	NOUN
ftr-439	307	18	in	in	ADP
ftr-439	307	19	the	the	DET
ftr-439	307	20	application	application	NOUN
ftr-439	307	21	of	of	ADP
ftr-439	307	22	the	the	DET
ftr-439	307	23	credit	credit	NOUN
ftr-439	307	24	.	.	PUNCT
ftr-439	308	1	the	the	DET
ftr-439	308	2	commissioner	commissioner	NOUN
ftr-439	308	3	had	have	AUX
ftr-439	308	4	always	always	ADV
ftr-439	308	5	regarded	regard	VERB
ftr-439	308	6	the	the	DET
ftr-439	308	7	definition	definition	NOUN
ftr-439	308	8	an	an	DET
ftr-439	308	9	income	income	NOUN
ftr-439	308	10	tax	tax	NOUN
ftr-439	308	11	to	to	PART
ftr-439	308	12	be	be	AUX
ftr-439	308	13	determined	determine	VERB
ftr-439	308	14	by	by	ADP
ftr-439	308	15	u.s	u.s	PROPN
ftr-439	308	16	.	.	PROPN
ftr-439	308	17	law	law	NOUN
ftr-439	308	18	.	.	PUNCT
ftr-439	309	1	for	for	ADP
ftr-439	309	2	example	example	NOUN
ftr-439	309	3	,	,	PUNCT
ftr-439	309	4	in	in	ADP
ftr-439	309	5	i.t	i.t	PROPN
ftr-439	309	6	.	.	PROPN
ftr-439	309	7	2620,40	2620,40	NUM
ftr-439	309	8	issued	issue	VERB
ftr-439	309	9	five	five	NUM
ftr-439	309	10	years	year	NOUN
ftr-439	309	11	before	before	ADV
ftr-439	309	12	and	and	CCONJ
ftr-439	309	13	relied	rely	VERB
ftr-439	309	14	upon	upon	SCONJ
ftr-439	309	15	by	by	ADP
ftr-439	309	16	the	the	DET
ftr-439	309	17	board	board	NOUN
ftr-439	309	18	in	in	ADP
ftr-439	309	19	havana	havana	PROPN
ftr-439	309	20	electric	electric	PROPN
ftr-439	309	21	,	,	PUNCT
ftr-439	309	22	the	the	DET
ftr-439	309	23	commissioner	commissioner	NOUN
ftr-439	309	24	stated	state	VERB
ftr-439	309	25	that	that	SCONJ
ftr-439	309	26	"	"	PUNCT
ftr-439	309	27	it	it	PRON
ftr-439	309	28	must	must	AUX
ftr-439	309	29	be	be	AUX
ftr-439	309	30	shown	show	VERB
ftr-439	309	31	that	that	SCONJ
ftr-439	309	32	the	the	DET
ftr-439	309	33	tax	tax	NOUN
ftr-439	309	34	imposed	impose	VERB
ftr-439	309	35	by	by	ADP
ftr-439	309	36	the	the	DET
ftr-439	309	37	foreign	foreign	ADJ
ftr-439	309	38	law	law	NOUN
ftr-439	309	39	is	be	AUX
ftr-439	309	40	a	a	DET
ftr-439	309	41	tax	tax	NOUN
ftr-439	309	42	on	on	ADP
ftr-439	309	43	income	income	NOUN
ftr-439	309	44	,	,	PUNCT
ftr-439	309	45	according	accord	VERB
ftr-439	309	46	to	to	ADP
ftr-439	309	47	the	the	DET
ftr-439	309	48	united	united	PROPN
ftr-439	309	49	states	states	PROPN
ftr-439	309	50	concept	concept	NOUN
ftr-439	309	51	.	.	PUNCT
ftr-439	309	52	.	.	PUNCT
ftr-439	309	53	.	.	PUNCT
ftr-439	309	54	.	.	PUNCT
ftr-439	309	55	"	"	PUNCT
ftr-439	310	1	nevertheless	nevertheless	ADV
ftr-439	310	2	,	,	PUNCT
ftr-439	310	3	subsequent	subsequent	ADJ
ftr-439	310	4	authorities	authority	NOUN
ftr-439	310	5	would	would	AUX
ftr-439	310	6	treat	treat	VERB
ftr-439	310	7	the	the	DET
ftr-439	310	8	dicta	dicta	NOUN
ftr-439	310	9	in	in	ADP
ftr-439	310	10	biddle	biddle	NOUN
ftr-439	310	11	as	as	ADP
ftr-439	310	12	establishing	establish	VERB
ftr-439	310	13	a	a	DET
ftr-439	310	14	new	new	ADJ
ftr-439	310	15	rule	rule	NOUN
ftr-439	310	16	inconsistent	inconsistent	ADJ
ftr-439	310	17	with	with	ADP
ftr-439	310	18	then	then	ADV
ftr-439	310	19	existing	exist	VERB
ftr-439	310	20	caselaw4	caselaw4	NOUN
ftr-439	310	21	while	while	SCONJ
ftr-439	310	22	there	there	PRON
ftr-439	310	23	may	may	AUX
ftr-439	310	24	have	have	AUX
ftr-439	310	25	been	be	AUX
ftr-439	310	26	some	some	DET
ftr-439	310	27	confusion	confusion	NOUN
ftr-439	310	28	on	on	ADP
ftr-439	310	29	the	the	DET
ftr-439	310	30	point	point	NOUN
ftr-439	310	31	in	in	ADP
ftr-439	310	32	the	the	DET
ftr-439	310	33	very	very	ADV
ftr-439	310	34	early	early	ADJ
ftr-439	310	35	years	year	NOUN
ftr-439	310	36	of	of	ADP
ftr-439	310	37	the	the	DET
ftr-439	310	38	income	income	NOUN
ftr-439	310	39	tax	tax	NOUN
ftr-439	310	40	,	,	PUNCT
ftr-439	310	41	there	there	PRON
ftr-439	310	42	was	be	VERB
ftr-439	310	43	never	never	ADV
ftr-439	310	44	a	a	DET
ftr-439	310	45	very	very	ADV
ftr-439	310	46	serious	serious	ADJ
ftr-439	310	47	question	question	NOUN
ftr-439	310	48	but	but	CCONJ
ftr-439	310	49	that	that	SCONJ
ftr-439	310	50	the	the	DET
ftr-439	310	51	dicta	dicta	NOUN
ftr-439	310	52	in	in	ADP
ftr-439	310	53	biddle	biddle	PROPN
ftr-439	310	54	was	be	AUX
ftr-439	310	55	a	a	DET
ftr-439	310	56	correct	correct	ADJ
ftr-439	310	57	statement	statement	NOUN
ftr-439	310	58	of	of	ADP
ftr-439	310	59	how	how	SCONJ
ftr-439	310	60	the	the	DET
ftr-439	310	61	foreign	foreign	ADJ
ftr-439	310	62	tax	tax	NOUN
ftr-439	310	63	credit	credit	NOUN
ftr-439	310	64	was	be	AUX
ftr-439	310	65	to	to	PART
ftr-439	310	66	be	be	AUX
ftr-439	310	67	applied	apply	VERB
ftr-439	310	68	.	.	PUNCT
ftr-439	311	1	labels	label	NOUN
ftr-439	311	2	and	and	CCONJ
ftr-439	311	3	classification	classification	NOUN
ftr-439	311	4	created	create	VERB
ftr-439	311	5	by	by	ADP
ftr-439	311	6	foreign	foreign	ADJ
ftr-439	311	7	governments	government	NOUN
ftr-439	311	8	can	can	AUX
ftr-439	311	9	not	not	PART
ftr-439	311	10	be	be	AUX
ftr-439	311	11	allowed	allow	VERB
ftr-439	311	12	to	to	PART
ftr-439	311	13	control	control	VERB
ftr-439	311	14	u.s	u.s	PROPN
ftr-439	311	15	.	.	PROPN
ftr-439	311	16	income	income	NOUN
ftr-439	311	17	tax	tax	NOUN
ftr-439	311	18	consequences	consequence	NOUN
ftr-439	311	19	absent	absent	VERB
ftr-439	311	20	a	a	DET
ftr-439	311	21	clear	clear	ADJ
ftr-439	311	22	congressional	congressional	ADJ
ftr-439	311	23	intention	intention	NOUN
ftr-439	311	24	to	to	ADP
ftr-439	311	25	that	that	DET
ftr-439	311	26	effect	effect	NOUN
ftr-439	311	27	.	.	PUNCT
ftr-439	312	1	the	the	DET
ftr-439	312	2	vastly	vastly	ADV
ftr-439	312	3	more	more	ADV
ftr-439	312	4	important	important	ADJ
ftr-439	312	5	question	question	NOUN
ftr-439	312	6	,	,	PUNCT
ftr-439	312	7	however	however	ADV
ftr-439	312	8	,	,	PUNCT
ftr-439	312	9	was	be	AUX
ftr-439	312	10	what	what	PRON
ftr-439	312	11	exactly	exactly	ADV
ftr-439	312	12	was	be	AUX
ftr-439	312	13	meant	mean	VERB
ftr-439	312	14	by	by	ADP
ftr-439	312	15	the	the	DET
ftr-439	312	16	reference	reference	NOUN
ftr-439	312	17	to	to	ADP
ftr-439	312	18	a	a	DET
ftr-439	312	19	united	united	PROPN
ftr-439	312	20	states	states	PROPN
ftr-439	312	21	conception	conception	NOUN
ftr-439	312	22	of	of	ADP
ftr-439	312	23	income	income	NOUN
ftr-439	312	24	.	.	PUNCT
ftr-439	313	1	in	in	ADP
ftr-439	313	2	its	its	PRON
ftr-439	313	3	most	most	ADV
ftr-439	313	4	provincial	provincial	ADJ
ftr-439	313	5	sense	sense	NOUN
ftr-439	313	6	,	,	PUNCT
ftr-439	313	7	that	that	DET
ftr-439	313	8	phrase	phrase	NOUN
ftr-439	313	9	could	could	AUX
ftr-439	313	10	be	be	AUX
ftr-439	313	11	intended	intend	VERB
ftr-439	313	12	to	to	PART
ftr-439	313	13	mean	mean	VERB
ftr-439	313	14	the	the	DET
ftr-439	313	15	financial	financial	ADJ
ftr-439	313	16	receipts	receipt	NOUN
ftr-439	313	17	,	,	PUNCT
ftr-439	313	18	and	and	CCONJ
ftr-439	313	19	only	only	ADV
ftr-439	313	20	the	the	DET
ftr-439	313	21	receipts	receipt	NOUN
ftr-439	313	22	,	,	PUNCT
ftr-439	313	23	subject	subject	ADJ
ftr-439	313	24	to	to	ADP
ftr-439	313	25	tax	tax	NOUN
ftr-439	313	26	in	in	ADP
ftr-439	313	27	fact	fact	NOUN
ftr-439	313	28	under	under	ADP
ftr-439	313	29	the	the	DET
ftr-439	313	30	internal	internal	ADJ
ftr-439	313	31	revenue	revenue	NOUN
ftr-439	313	32	code	code	NOUN
ftr-439	313	33	.	.	PUNCT
ftr-439	314	1	on	on	ADP
ftr-439	314	2	the	the	DET
ftr-439	314	3	other	other	ADJ
ftr-439	314	4	hand	hand	NOUN
ftr-439	314	5	,	,	PUNCT
ftr-439	314	6	there	there	PRON
ftr-439	314	7	is	be	VERB
ftr-439	314	8	a	a	DET
ftr-439	314	9	38	38	NUM
ftr-439	314	10	.	.	PUNCT
ftr-439	315	1	biddle	biddle	PROPN
ftr-439	315	2	v.	v.	ADP
ftr-439	315	3	helvering	helvering	PROPN
ftr-439	315	4	,	,	PUNCT
ftr-439	315	5	302	302	NUM
ftr-439	315	6	u.s	u.s	PROPN
ftr-439	315	7	.	.	PROPN
ftr-439	315	8	573	573	NUM
ftr-439	315	9	(	(	PUNCT
ftr-439	315	10	1938	1938	NUM
ftr-439	315	11	)	)	PUNCT
ftr-439	315	12	.	.	PUNCT
ftr-439	316	1	39	39	NUM
ftr-439	316	2	.	.	PUNCT
ftr-439	317	1	mostly	mostly	ADV
ftr-439	317	2	because	because	SCONJ
ftr-439	317	3	of	of	ADP
ftr-439	317	4	its	its	PRON
ftr-439	317	5	discomfort	discomfort	NOUN
ftr-439	317	6	with	with	ADP
ftr-439	317	7	the	the	DET
ftr-439	317	8	british	british	ADJ
ftr-439	317	9	system	system	NOUN
ftr-439	317	10	,	,	PUNCT
ftr-439	317	11	the	the	DET
ftr-439	317	12	court	court	NOUN
ftr-439	317	13	held	hold	VERB
ftr-439	317	14	that	that	SCONJ
ftr-439	317	15	the	the	DET
ftr-439	317	16	shareholder	shareholder	NOUN
ftr-439	317	17	was	be	AUX
ftr-439	317	18	not	not	PART
ftr-439	317	19	entitled	entitle	VERB
ftr-439	317	20	to	to	ADP
ftr-439	317	21	a	a	DET
ftr-439	317	22	credit	credit	NOUN
ftr-439	317	23	for	for	ADP
ftr-439	317	24	the	the	DET
ftr-439	317	25	tax	tax	NOUN
ftr-439	317	26	withheld	withhold	VERB
ftr-439	317	27	by	by	ADP
ftr-439	317	28	the	the	DET
ftr-439	317	29	corporation	corporation	NOUN
ftr-439	317	30	on	on	ADP
ftr-439	317	31	the	the	DET
ftr-439	317	32	distribution	distribution	NOUN
ftr-439	317	33	of	of	ADP
ftr-439	317	34	dividends	dividend	NOUN
ftr-439	317	35	.	.	PUNCT
ftr-439	318	1	that	that	DET
ftr-439	318	2	unsatisfactory	unsatisfactory	ADJ
ftr-439	318	3	result	result	NOUN
ftr-439	318	4	persisted	persist	VERB
ftr-439	318	5	for	for	ADP
ftr-439	318	6	exactly	exactly	ADV
ftr-439	318	7	eight	eight	NUM
ftr-439	318	8	years	year	NOUN
ftr-439	318	9	when	when	SCONJ
ftr-439	318	10	it	it	PRON
ftr-439	318	11	was	be	AUX
ftr-439	318	12	overruled	overrule	VERB
ftr-439	318	13	by	by	ADP
ftr-439	318	14	the	the	DET
ftr-439	318	15	treaty	treaty	NOUN
ftr-439	318	16	with	with	ADP
ftr-439	318	17	the	the	DET
ftr-439	318	18	united	united	ADJ
ftr-439	318	19	kingdom	kingdom	NOUN
ftr-439	318	20	.	.	PUNCT
ftr-439	319	1	40	40	NUM
ftr-439	319	2	.	.	PUNCT
ftr-439	320	1	i.t	i.t	PROPN
ftr-439	320	2	.	.	NOUN
ftr-439	320	3	2620	2620	NUM
ftr-439	320	4	,	,	PUNCT
ftr-439	320	5	11	11	NUM
ftr-439	320	6	-	-	SYM
ftr-439	320	7	1	1	NUM
ftr-439	320	8	c.b	c.b	PROPN
ftr-439	320	9	.	.	PROPN
ftr-439	320	10	44	44	NUM
ftr-439	320	11	(	(	PUNCT
ftr-439	320	12	1932	1932	NUM
ftr-439	320	13	)	)	PUNCT
ftr-439	320	14	.	.	PUNCT
ftr-439	321	1	41	41	NUM
ftr-439	321	2	.	.	PUNCT
ftr-439	322	1	commissioner	commissioner	PROPN
ftr-439	322	2	v.	v.	PROPN
ftr-439	322	3	american	american	PROPN
ftr-439	322	4	metal	metal	PROPN
ftr-439	322	5	co.	co.	PROPN
ftr-439	322	6	,	,	PUNCT
ftr-439	322	7	221	221	NUM
ftr-439	322	8	f.2d	f.2d	NOUN
ftr-439	322	9	134	134	NUM
ftr-439	322	10	,	,	PUNCT
ftr-439	322	11	140	140	NUM
ftr-439	322	12	(	(	PUNCT
ftr-439	322	13	2d	2d	NUM
ftr-439	322	14	cir	cir	NOUN
ftr-439	322	15	.	.	PUNCT
ftr-439	322	16	1955	1955	NUM
ftr-439	322	17	)	)	PUNCT
ftr-439	322	18	.	.	PUNCT
ftr-439	323	1	the	the	DET
ftr-439	323	2	unexplained	unexplained	ADJ
ftr-439	323	3	remark	remark	NOUN
ftr-439	323	4	to	to	ADP
ftr-439	323	5	that	that	DET
ftr-439	323	6	effect	effect	NOUN
ftr-439	323	7	in	in	ADP
ftr-439	323	8	this	this	DET
ftr-439	323	9	opinion	opinion	NOUN
ftr-439	323	10	would	would	AUX
ftr-439	323	11	be	be	AUX
ftr-439	323	12	relied	rely	VERB
ftr-439	323	13	upon	upon	SCONJ
ftr-439	323	14	heavily	heavily	ADV
ftr-439	323	15	by	by	ADP
ftr-439	323	16	chief	chief	ADJ
ftr-439	323	17	counsel	counsel	NOUN
ftr-439	323	18	in	in	ADP
ftr-439	323	19	seeking	seek	VERB
ftr-439	323	20	to	to	PART
ftr-439	323	21	change	change	VERB
ftr-439	323	22	prior	prior	ADJ
ftr-439	323	23	law	law	NOUN
ftr-439	323	24	.	.	PUNCT
ftr-439	324	1	see	see	VERB
ftr-439	324	2	infra	infra	NOUN
ftr-439	324	3	note	note	VERB
ftr-439	324	4	45	45	NUM
ftr-439	324	5	.	.	PUNCT
ftr-439	325	1	[	[	X
ftr-439	325	2	vol	vol	X
ftr-439	325	3	4:2	4:2	NUM
ftr-439	325	4	international	international	ADJ
ftr-439	325	5	comity	comity	NOUN
ftr-439	325	6	and	and	CCONJ
ftr-439	325	7	the	the	DET
ftr-439	325	8	foreign	foreign	ADJ
ftr-439	325	9	tax	tax	NOUN
ftr-439	325	10	credit	credit	NOUN
ftr-439	325	11	generalized	generalize	VERB
ftr-439	325	12	concept	concept	NOUN
ftr-439	325	13	of	of	ADP
ftr-439	325	14	income	income	NOUN
ftr-439	325	15	taxation	taxation	NOUN
ftr-439	325	16	which	which	PRON
ftr-439	325	17	is	be	AUX
ftr-439	325	18	shared	share	VERB
ftr-439	325	19	by	by	ADP
ftr-439	325	20	students	student	NOUN
ftr-439	325	21	of	of	ADP
ftr-439	325	22	taxation	taxation	NOUN
ftr-439	325	23	in	in	ADP
ftr-439	325	24	germany	germany	PROPN
ftr-439	325	25	and	and	CCONJ
ftr-439	325	26	england	england	PROPN
ftr-439	325	27	-	-	PUNCT
ftr-439	325	28	and	and	CCONJ
ftr-439	325	29	in	in	ADP
ftr-439	325	30	the	the	DET
ftr-439	325	31	united	united	PROPN
ftr-439	325	32	states	states	PROPN
ftr-439	325	33	.	.	PUNCT
ftr-439	326	1	no	no	DET
ftr-439	326	2	single	single	ADJ
ftr-439	326	3	enacted	enact	VERB
ftr-439	326	4	national	national	ADJ
ftr-439	326	5	law	law	NOUN
ftr-439	326	6	embodies	embody	VERB
ftr-439	326	7	the	the	DET
ftr-439	326	8	fully	fully	ADV
ftr-439	326	9	developed	develop	VERB
ftr-439	326	10	concept	concept	NOUN
ftr-439	326	11	of	of	ADP
ftr-439	326	12	income	income	NOUN
ftr-439	326	13	shared	share	VERB
ftr-439	326	14	by	by	ADP
ftr-439	326	15	these	these	DET
ftr-439	326	16	scholars	scholar	NOUN
ftr-439	326	17	,	,	PUNCT
ftr-439	326	18	nor	nor	CCONJ
ftr-439	326	19	could	could	AUX
ftr-439	326	20	it	it	PRON
ftr-439	326	21	,	,	PUNCT
ftr-439	326	22	for	for	ADP
ftr-439	326	23	the	the	DET
ftr-439	326	24	details	detail	NOUN
ftr-439	326	25	of	of	ADP
ftr-439	326	26	the	the	DET
ftr-439	326	27	concept	concept	NOUN
ftr-439	326	28	are	be	AUX
ftr-439	326	29	subject	subject	ADJ
ftr-439	326	30	to	to	ADP
ftr-439	326	31	continual	continual	ADJ
ftr-439	326	32	debate	debate	NOUN
ftr-439	326	33	.	.	PUNCT
ftr-439	327	1	nevertheless	nevertheless	ADV
ftr-439	327	2	,	,	PUNCT
ftr-439	327	3	each	each	PRON
ftr-439	327	4	of	of	ADP
ftr-439	327	5	these	these	DET
ftr-439	327	6	countries	country	NOUN
ftr-439	327	7	and	and	CCONJ
ftr-439	327	8	countless	countless	ADJ
ftr-439	327	9	others	other	NOUN
ftr-439	327	10	have	have	VERB
ftr-439	327	11	a	a	DET
ftr-439	327	12	law	law	NOUN
ftr-439	327	13	that	that	PRON
ftr-439	327	14	falls	fall	VERB
ftr-439	327	15	squarely	squarely	ADV
ftr-439	327	16	within	within	ADP
ftr-439	327	17	that	that	DET
ftr-439	327	18	general	general	ADJ
ftr-439	327	19	conception	conception	NOUN
ftr-439	327	20	of	of	ADP
ftr-439	327	21	an	an	DET
ftr-439	327	22	income	income	NOUN
ftr-439	327	23	tax	tax	NOUN
ftr-439	327	24	.	.	PUNCT
ftr-439	328	1	in	in	ADP
ftr-439	328	2	this	this	DET
ftr-439	328	3	sense	sense	NOUN
ftr-439	328	4	,	,	PUNCT
ftr-439	328	5	the	the	DET
ftr-439	328	6	united	united	PROPN
ftr-439	328	7	states	states	PROPN
ftr-439	328	8	conception	conception	NOUN
ftr-439	328	9	of	of	ADP
ftr-439	328	10	an	an	DET
ftr-439	328	11	income	income	NOUN
ftr-439	328	12	tax	tax	NOUN
ftr-439	328	13	is	be	AUX
ftr-439	328	14	the	the	DET
ftr-439	328	15	same	same	ADJ
ftr-439	328	16	as	as	ADP
ftr-439	328	17	the	the	DET
ftr-439	328	18	german	german	ADJ
ftr-439	328	19	conception	conception	NOUN
ftr-439	328	20	of	of	ADP
ftr-439	328	21	an	an	DET
ftr-439	328	22	income	income	NOUN
ftr-439	328	23	tax	tax	NOUN
ftr-439	328	24	although	although	SCONJ
ftr-439	328	25	the	the	DET
ftr-439	328	26	two	two	NUM
ftr-439	328	27	countries	country	NOUN
ftr-439	328	28	have	have	AUX
ftr-439	328	29	enacted	enact	VERB
ftr-439	328	30	very	very	ADV
ftr-439	328	31	different	different	ADJ
ftr-439	328	32	versions	version	NOUN
ftr-439	328	33	of	of	ADP
ftr-439	328	34	that	that	DET
ftr-439	328	35	conception	conception	NOUN
ftr-439	328	36	.	.	PUNCT
ftr-439	329	1	during	during	ADP
ftr-439	329	2	the	the	DET
ftr-439	329	3	period	period	NOUN
ftr-439	329	4	beginning	begin	VERB
ftr-439	329	5	with	with	ADP
ftr-439	329	6	the	the	DET
ftr-439	329	7	enactment	enactment	NOUN
ftr-439	329	8	of	of	ADP
ftr-439	329	9	the	the	DET
ftr-439	329	10	foreign	foreign	ADJ
ftr-439	329	11	tax	tax	NOUN
ftr-439	329	12	credit	credit	NOUN
ftr-439	329	13	and	and	CCONJ
ftr-439	329	14	extending	extend	VERB
ftr-439	329	15	into	into	ADP
ftr-439	329	16	the	the	DET
ftr-439	329	17	early	early	ADJ
ftr-439	329	18	1970s	1970	NOUN
ftr-439	329	19	,	,	PUNCT
ftr-439	329	20	the	the	DET
ftr-439	329	21	board	board	NOUN
ftr-439	329	22	of	of	ADP
ftr-439	329	23	tax	tax	NOUN
ftr-439	329	24	appeals	appeal	NOUN
ftr-439	329	25	and	and	CCONJ
ftr-439	329	26	the	the	DET
ftr-439	329	27	service	service	NOUN
ftr-439	329	28	personnel	personnel	NOUN
ftr-439	329	29	clearly	clearly	ADV
ftr-439	329	30	viewed	view	VERB
ftr-439	329	31	the	the	DET
ftr-439	329	32	concept	concept	NOUN
ftr-439	329	33	of	of	ADP
ftr-439	329	34	income	income	NOUN
ftr-439	329	35	referred	refer	VERB
ftr-439	329	36	to	to	ADP
ftr-439	329	37	in	in	ADP
ftr-439	329	38	biddle	biddle	PROPN
ftr-439	329	39	and	and	CCONJ
ftr-439	329	40	later	later	ADJ
ftr-439	329	41	authorities	authority	NOUN
ftr-439	329	42	as	as	ADP
ftr-439	329	43	a	a	DET
ftr-439	329	44	broad	broad	ADJ
ftr-439	329	45	concept	concept	NOUN
ftr-439	329	46	,	,	PUNCT
ftr-439	329	47	not	not	PART
ftr-439	329	48	at	at	ADV
ftr-439	329	49	all	all	ADV
ftr-439	329	50	limited	limited	ADJ
ftr-439	329	51	to	to	ADP
ftr-439	329	52	enacted	enact	VERB
ftr-439	329	53	provisions	provision	NOUN
ftr-439	329	54	of	of	ADP
ftr-439	329	55	the	the	DET
ftr-439	329	56	code.42	code.42	NOUN
ftr-439	329	57	indeed	indeed	ADV
ftr-439	329	58	,	,	PUNCT
ftr-439	329	59	there	there	PRON
ftr-439	329	60	is	be	VERB
ftr-439	329	61	no	no	DET
ftr-439	329	62	indication	indication	NOUN
ftr-439	329	63	that	that	SCONJ
ftr-439	329	64	the	the	DET
ftr-439	329	65	service	service	NOUN
ftr-439	329	66	personnel	personnel	NOUN
ftr-439	329	67	regarded	regard	VERB
ftr-439	329	68	biddle	biddle	NOUN
ftr-439	329	69	as	as	ADP
ftr-439	329	70	reflecting	reflect	VERB
ftr-439	329	71	any	any	DET
ftr-439	329	72	material	material	NOUN
ftr-439	329	73	change	change	NOUN
ftr-439	329	74	in	in	ADP
ftr-439	329	75	the	the	DET
ftr-439	329	76	law	law	NOUN
ftr-439	329	77	at	at	ADV
ftr-439	329	78	all	all	ADV
ftr-439	329	79	.	.	PUNCT
ftr-439	330	1	most	most	ADJ
ftr-439	330	2	rulings	ruling	NOUN
ftr-439	330	3	during	during	ADP
ftr-439	330	4	this	this	DET
ftr-439	330	5	period	period	NOUN
ftr-439	330	6	refer	refer	VERB
ftr-439	330	7	to	to	ADP
ftr-439	330	8	the	the	DET
ftr-439	330	9	requirement	requirement	NOUN
ftr-439	330	10	that	that	SCONJ
ftr-439	330	11	a	a	DET
ftr-439	330	12	tax	tax	NOUN
ftr-439	330	13	be	be	AUX
ftr-439	330	14	an	an	DET
ftr-439	330	15	income	income	NOUN
ftr-439	330	16	tax	tax	NOUN
ftr-439	330	17	with	with	ADP
ftr-439	330	18	the	the	DET
ftr-439	330	19	u.s	u.s	PROPN
ftr-439	330	20	.	.	PROPN
ftr-439	330	21	conception	conception	NOUN
ftr-439	330	22	.	.	PUNCT
ftr-439	331	1	the	the	DET
ftr-439	331	2	only	only	ADJ
ftr-439	331	3	change	change	NOUN
ftr-439	331	4	in	in	ADP
ftr-439	331	5	this	this	DET
ftr-439	331	6	recitation	recitation	NOUN
ftr-439	331	7	occasioned	occasion	VERB
ftr-439	331	8	by	by	ADP
ftr-439	331	9	the	the	DET
ftr-439	331	10	decision	decision	NOUN
ftr-439	331	11	in	in	ADP
ftr-439	331	12	biddle	biddle	PROPN
ftr-439	331	13	was	be	AUX
ftr-439	331	14	the	the	DET
ftr-439	331	15	citation	citation	NOUN
ftr-439	331	16	to	to	ADP
ftr-439	331	17	that	that	DET
ftr-439	331	18	case	case	NOUN
ftr-439	331	19	.	.	PUNCT
ftr-439	332	1	as	as	ADP
ftr-439	332	2	a	a	DET
ftr-439	332	3	result	result	NOUN
ftr-439	332	4	,	,	PUNCT
ftr-439	332	5	in	in	ADP
ftr-439	332	6	the	the	DET
ftr-439	332	7	postbiddle	postbiddle	ADJ
ftr-439	332	8	era	era	NOUN
ftr-439	332	9	the	the	DET
ftr-439	332	10	service	service	NOUN
ftr-439	332	11	continued	continue	VERB
ftr-439	332	12	to	to	PART
ftr-439	332	13	treat	treat	VERB
ftr-439	332	14	keen	keen	ADJ
ftr-439	332	15	-	-	PUNCT
ftr-439	332	16	type	type	NOUN
ftr-439	332	17	taxes	taxis	NOUN
ftr-439	332	18	that	that	PRON
ftr-439	332	19	employed	employ	VERB
ftr-439	332	20	proxies	proxy	NOUN
ftr-439	332	21	or	or	CCONJ
ftr-439	332	22	presumption	presumption	NOUN
ftr-439	332	23	or	or	CCONJ
ftr-439	332	24	estimates	estimate	NOUN
ftr-439	332	25	as	as	ADP
ftr-439	332	26	income	income	NOUN
ftr-439	332	27	taxes	taxis	NOUN
ftr-439	332	28	and	and	CCONJ
ftr-439	332	29	creditable	creditable	ADJ
ftr-439	332	30	.	.	PUNCT
ftr-439	333	1	thus	thus	ADV
ftr-439	333	2	,	,	PUNCT
ftr-439	333	3	in	in	ADP
ftr-439	333	4	1953	1953	NUM
ftr-439	333	5	,	,	PUNCT
ftr-439	333	6	for	for	ADP
ftr-439	333	7	example	example	NOUN
ftr-439	333	8	,	,	PUNCT
ftr-439	333	9	a	a	DET
ftr-439	333	10	full	full	ADJ
ftr-439	333	11	16	16	NUM
ftr-439	333	12	years	year	NOUN
ftr-439	333	13	after	after	ADP
ftr-439	333	14	the	the	DET
ftr-439	333	15	decision	decision	NOUN
ftr-439	333	16	in	in	ADP
ftr-439	333	17	biddle	biddle	NOUN
ftr-439	333	18	,	,	PUNCT
ftr-439	333	19	the	the	DET
ftr-439	333	20	service	service	NOUN
ftr-439	333	21	ruled	rule	VERB
ftr-439	333	22	that	that	SCONJ
ftr-439	333	23	a	a	DET
ftr-439	333	24	haitian	haitian	ADJ
ftr-439	333	25	tax	tax	NOUN
ftr-439	333	26	quite	quite	ADV
ftr-439	333	27	similar	similar	ADJ
ftr-439	333	28	to	to	ADP
ftr-439	333	29	the	the	DET
ftr-439	333	30	tax	tax	NOUN
ftr-439	333	31	considered	consider	VERB
ftr-439	333	32	in	in	ADP
ftr-439	333	33	keen	keen	ADJ
ftr-439	333	34	"	"	PUNCT
ftr-439	333	35	falls	fall	VERB
ftr-439	333	36	within	within	ADP
ftr-439	333	37	the	the	DET
ftr-439	333	38	united	united	PROPN
ftr-439	333	39	states	states	PROPN
ftr-439	333	40	concept	concept	NOUN
ftr-439	333	41	of	of	ADP
ftr-439	333	42	an	an	DET
ftr-439	333	43	income	income	NOUN
ftr-439	333	44	tax	tax	NOUN
ftr-439	333	45	.	.	PUNCT
ftr-439	333	46	'	'	PUNCT
ftr-439	334	1	3	3	NUM
ftr-439	334	2	that	that	PRON
ftr-439	334	3	was	be	AUX
ftr-439	334	4	so	so	ADV
ftr-439	334	5	although	although	SCONJ
ftr-439	334	6	taxable	taxable	ADJ
ftr-439	334	7	income	income	NOUN
ftr-439	334	8	was	be	AUX
ftr-439	334	9	computed	compute	VERB
ftr-439	334	10	in	in	ADP
ftr-439	334	11	a	a	DET
ftr-439	334	12	manner	manner	NOUN
ftr-439	334	13	entirely	entirely	ADV
ftr-439	334	14	unknown	unknown	ADJ
ftr-439	334	15	to	to	ADP
ftr-439	334	16	u.s	u.s	PROPN
ftr-439	334	17	.	.	PROPN
ftr-439	334	18	law	law	PROPN
ftr-439	334	19	.	.	PUNCT
ftr-439	335	1	biddle	biddle	PROPN
ftr-439	335	2	was	be	AUX
ftr-439	335	3	compatible	compatible	ADJ
ftr-439	335	4	with	with	ADP
ftr-439	335	5	keen	keen	ADJ
ftr-439	335	6	because	because	SCONJ
ftr-439	335	7	the	the	DET
ftr-439	335	8	conception	conception	NOUN
ftr-439	335	9	of	of	ADP
ftr-439	335	10	income	income	NOUN
ftr-439	335	11	referred	refer	VERB
ftr-439	335	12	to	to	ADP
ftr-439	335	13	by	by	ADP
ftr-439	335	14	the	the	DET
ftr-439	335	15	supreme	supreme	PROPN
ftr-439	335	16	court	court	PROPN
ftr-439	335	17	was	be	AUX
ftr-439	335	18	not	not	PART
ftr-439	335	19	a	a	DET
ftr-439	335	20	narrow	narrow	ADJ
ftr-439	335	21	,	,	PUNCT
ftr-439	335	22	provincial	provincial	ADJ
ftr-439	335	23	conception	conception	NOUN
ftr-439	335	24	but	but	CCONJ
ftr-439	335	25	rather	rather	ADV
ftr-439	335	26	was	be	AUX
ftr-439	335	27	a	a	DET
ftr-439	335	28	broad	broad	ADJ
ftr-439	335	29	,	,	PUNCT
ftr-439	335	30	generalized	generalized	ADJ
ftr-439	335	31	conception	conception	NOUN
ftr-439	335	32	of	of	ADP
ftr-439	335	33	income	income	NOUN
ftr-439	335	34	.	.	PUNCT
ftr-439	336	1	thus	thus	ADV
ftr-439	336	2	,	,	PUNCT
ftr-439	336	3	to	to	PART
ftr-439	336	4	be	be	AUX
ftr-439	336	5	creditable	creditable	ADJ
ftr-439	336	6	,	,	PUNCT
ftr-439	336	7	a	a	DET
ftr-439	336	8	foreign	foreign	ADJ
ftr-439	336	9	tax	tax	NOUN
ftr-439	336	10	did	do	AUX
ftr-439	336	11	not	not	PART
ftr-439	336	12	need	need	VERB
ftr-439	336	13	to	to	PART
ftr-439	336	14	conform	conform	VERB
ftr-439	336	15	to	to	ADP
ftr-439	336	16	u.s	u.s	PROPN
ftr-439	336	17	.	.	PROPN
ftr-439	336	18	law	law	NOUN
ftr-439	336	19	in	in	ADP
ftr-439	336	20	all	all	DET
ftr-439	336	21	details	detail	NOUN
ftr-439	336	22	.	.	PUNCT
ftr-439	337	1	rather	rather	ADV
ftr-439	337	2	,	,	PUNCT
ftr-439	337	3	the	the	DET
ftr-439	337	4	tax	tax	NOUN
ftr-439	337	5	need	need	AUX
ftr-439	337	6	only	only	ADV
ftr-439	337	7	be	be	AUX
ftr-439	337	8	a	a	DET
ftr-439	337	9	tax	tax	NOUN
ftr-439	337	10	"	"	PUNCT
ftr-439	337	11	on	on	ADP
ftr-439	337	12	income	income	NOUN
ftr-439	337	13	in	in	ADP
ftr-439	337	14	its	its	PRON
ftr-439	337	15	fundamental	fundamental	ADJ
ftr-439	337	16	sense	sense	NOUN
ftr-439	337	17	as	as	ADP
ftr-439	337	18	meaning	mean	VERB
ftr-439	337	19	gain	gain	NOUN
ftr-439	337	20	or	or	CCONJ
ftr-439	337	21	profit	profit	NOUN
ftr-439	337	22	.	.	PUNCT
ftr-439	337	23	"	"	PUNCT
ftr-439	338	1	accordingly	accordingly	ADV
ftr-439	338	2	,	,	PUNCT
ftr-439	338	3	a	a	DET
ftr-439	338	4	foreign	foreign	ADJ
ftr-439	338	5	tax	tax	NOUN
ftr-439	338	6	might	might	AUX
ftr-439	338	7	well	well	ADV
ftr-439	338	8	be	be	AUX
ftr-439	338	9	an	an	DET
ftr-439	338	10	income	income	NOUN
ftr-439	338	11	tax	tax	NOUN
ftr-439	338	12	even	even	ADV
ftr-439	338	13	though	though	SCONJ
ftr-439	338	14	it	it	PRON
ftr-439	338	15	was	be	AUX
ftr-439	338	16	imposed	impose	VERB
ftr-439	338	17	on	on	ADP
ftr-439	338	18	amounts	amount	NOUN
ftr-439	338	19	that	that	PRON
ftr-439	338	20	were	be	AUX
ftr-439	338	21	not	not	PART
ftr-439	338	22	in	in	ADP
ftr-439	338	23	fact	fact	NOUN
ftr-439	338	24	subject	subject	ADJ
ftr-439	338	25	to	to	ADP
ftr-439	338	26	tax	tax	NOUN
ftr-439	338	27	under	under	ADP
ftr-439	338	28	u.s	u.s	PROPN
ftr-439	338	29	.	.	PROPN
ftr-439	338	30	law	law	NOUN
ftr-439	338	31	.	.	PUNCT
ftr-439	339	1	by	by	ADP
ftr-439	339	2	the	the	DET
ftr-439	339	3	end	end	NOUN
ftr-439	339	4	of	of	ADP
ftr-439	339	5	the	the	DET
ftr-439	339	6	1960s	1960	NOUN
ftr-439	339	7	,	,	PUNCT
ftr-439	339	8	therefore	therefore	ADV
ftr-439	339	9	,	,	PUNCT
ftr-439	339	10	it	it	PRON
ftr-439	339	11	was	be	AUX
ftr-439	339	12	well	well	ADV
ftr-439	339	13	established	establish	VERB
ftr-439	339	14	that	that	SCONJ
ftr-439	339	15	the	the	DET
ftr-439	339	16	use	use	NOUN
ftr-439	339	17	of	of	ADP
ftr-439	339	18	various	various	ADJ
ftr-439	339	19	devises	devise	NOUN
ftr-439	339	20	to	to	PART
ftr-439	339	21	estimate	estimate	VERB
ftr-439	339	22	net	net	ADJ
ftr-439	339	23	income	income	NOUN
ftr-439	339	24	,	,	PUNCT
ftr-439	339	25	such	such	ADJ
ftr-439	339	26	as	as	ADP
ftr-439	339	27	presumption	presumption	NOUN
ftr-439	339	28	,	,	PUNCT
ftr-439	339	29	estimates	estimate	NOUN
ftr-439	339	30	and	and	CCONJ
ftr-439	339	31	formulae	formulae	NOUN
ftr-439	339	32	,	,	PUNCT
ftr-439	339	33	within	within	ADP
ftr-439	339	34	the	the	DET
ftr-439	339	35	context	context	NOUN
ftr-439	339	36	of	of	ADP
ftr-439	339	37	a	a	DET
ftr-439	339	38	broader	broad	ADJ
ftr-439	339	39	income	income	NOUN
ftr-439	339	40	tax	tax	NOUN
ftr-439	339	41	act	act	NOUN
ftr-439	339	42	did	do	AUX
ftr-439	339	43	not	not	PART
ftr-439	339	44	detract	detract	VERB
ftr-439	339	45	from	from	ADP
ftr-439	339	46	the	the	DET
ftr-439	339	47	creditability	creditability	NOUN
ftr-439	339	48	of	of	ADP
ftr-439	339	49	the	the	DET
ftr-439	339	50	tax	tax	NOUN
ftr-439	339	51	.	.	PUNCT
ftr-439	340	1	the	the	DET
ftr-439	340	2	firmness	firmness	NOUN
ftr-439	340	3	of	of	ADP
ftr-439	340	4	that	that	DET
ftr-439	340	5	position	position	NOUN
ftr-439	340	6	is	be	AUX
ftr-439	340	7	underscored	underscore	VERB
ftr-439	340	8	42	42	NUM
ftr-439	340	9	.	.	PUNCT
ftr-439	341	1	and	and	CCONJ
ftr-439	341	2	see	see	VERB
ftr-439	341	3	philip	philip	PROPN
ftr-439	341	4	r.	r.	PROPN
ftr-439	341	5	west	west	PROPN
ftr-439	341	6	,	,	PUNCT
ftr-439	341	7	foreign	foreign	ADJ
ftr-439	341	8	law	law	NOUN
ftr-439	341	9	in	in	ADP
ftr-439	341	10	u.s	u.s	PROPN
ftr-439	341	11	.	.	PROPN
ftr-439	341	12	international	international	ADJ
ftr-439	341	13	taxation	taxation	NOUN
ftr-439	341	14	:	:	PUNCT
ftr-439	341	15	the	the	DET
ftr-439	341	16	search	search	NOUN
ftr-439	341	17	for	for	ADP
ftr-439	341	18	standards	standard	NOUN
ftr-439	341	19	,	,	PUNCT
ftr-439	341	20	3	3	NUM
ftr-439	341	21	fla	fla	NOUN
ftr-439	341	22	.	.	PUNCT
ftr-439	342	1	tax	tax	PROPN
ftr-439	342	2	rev	rev	PROPN
ftr-439	342	3	.	.	PROPN
ftr-439	342	4	147	147	NUM
ftr-439	342	5	,	,	PUNCT
ftr-439	342	6	154	154	NUM
ftr-439	342	7	-	-	SYM
ftr-439	342	8	56	56	NUM
ftr-439	342	9	(	(	PUNCT
ftr-439	342	10	1996	1996	NUM
ftr-439	342	11	)	)	PUNCT
ftr-439	342	12	.	.	PUNCT
ftr-439	343	1	43	43	NUM
ftr-439	343	2	.	.	PUNCT
ftr-439	344	1	rev	rev	PROPN
ftr-439	344	2	.	.	PUNCT
ftr-439	345	1	rul	rul	PROPN
ftr-439	345	2	.	.	PROPN
ftr-439	345	3	272	272	NUM
ftr-439	345	4	,	,	PUNCT
ftr-439	345	5	1953	1953	NUM
ftr-439	345	6	-	-	SYM
ftr-439	345	7	2	2	NUM
ftr-439	345	8	c.b	c.b	PROPN
ftr-439	345	9	.	.	PROPN
ftr-439	345	10	56	56	NUM
ftr-439	345	11	.	.	PUNCT
ftr-439	346	1	see	see	AUX
ftr-439	346	2	also	also	ADV
ftr-439	346	3	rev	rev	VERB
ftr-439	346	4	.	.	PUNCT
ftr-439	347	1	rul	rul	PROPN
ftr-439	347	2	.	.	PUNCT
ftr-439	347	3	67	67	NUM
ftr-439	347	4	-	-	SYM
ftr-439	347	5	329	329	NUM
ftr-439	347	6	,	,	PUNCT
ftr-439	347	7	1967	1967	NUM
ftr-439	347	8	-	-	SYM
ftr-439	347	9	2	2	NUM
ftr-439	347	10	c.b	c.b	PROPN
ftr-439	347	11	.	.	PROPN
ftr-439	347	12	257	257	NUM
ftr-439	347	13	(	(	PUNCT
ftr-439	347	14	guatemala	guatemala	PROPN
ftr-439	347	15	)	)	PUNCT
ftr-439	347	16	.	.	PUNCT
ftr-439	348	1	44	44	NUM
ftr-439	348	2	.	.	PUNCT
ftr-439	349	1	i.t	i.t	PROPN
ftr-439	349	2	.	.	NOUN
ftr-439	349	3	2620	2620	NUM
ftr-439	349	4	,	,	PUNCT
ftr-439	349	5	11	11	NUM
ftr-439	349	6	-	-	SYM
ftr-439	349	7	1	1	NUM
ftr-439	349	8	c.b	c.b	PROPN
ftr-439	349	9	.	.	PROPN
ftr-439	349	10	44	44	NUM
ftr-439	349	11	,	,	PUNCT
ftr-439	349	12	46	46	NUM
ftr-439	349	13	(	(	PUNCT
ftr-439	349	14	1932	1932	NUM
ftr-439	349	15	)	)	PUNCT
ftr-439	349	16	.	.	PUNCT
ftr-439	350	1	1999	1999	NUM
ftr-439	350	2	]	]	PUNCT
ftr-439	350	3	florida	florida	PROPN
ftr-439	350	4	tax	tax	NOUN
ftr-439	350	5	review	review	NOUN
ftr-439	350	6	by	by	ADP
ftr-439	350	7	a	a	DET
ftr-439	350	8	memorandum	memorandum	NOUN
ftr-439	350	9	issued	issue	VERB
ftr-439	350	10	by	by	ADP
ftr-439	350	11	chief	chief	ADJ
ftr-439	350	12	counsel45	counsel45	NOUN
ftr-439	350	13	in	in	ADP
ftr-439	350	14	197	197	NUM
ftr-439	350	15	1.46	1.46	NUM
ftr-439	350	16	the	the	DET
ftr-439	350	17	taxpayer	taxpayer	NOUN
ftr-439	350	18	,	,	PUNCT
ftr-439	350	19	which	which	PRON
ftr-439	350	20	otherwise	otherwise	ADV
ftr-439	350	21	was	be	AUX
ftr-439	350	22	subject	subject	ADJ
ftr-439	350	23	to	to	ADP
ftr-439	350	24	the	the	DET
ftr-439	350	25	general	general	ADJ
ftr-439	350	26	income	income	NOUN
ftr-439	350	27	tax	tax	NOUN
ftr-439	350	28	imposed	impose	VERB
ftr-439	350	29	by	by	ADP
ftr-439	350	30	jamaica	jamaica	PROPN
ftr-439	350	31	,	,	PUNCT
ftr-439	350	32	had	have	AUX
ftr-439	350	33	entered	enter	VERB
ftr-439	350	34	into	into	ADP
ftr-439	350	35	an	an	DET
ftr-439	350	36	agreement	agreement	NOUN
ftr-439	350	37	with	with	ADP
ftr-439	350	38	that	that	DET
ftr-439	350	39	government	government	NOUN
ftr-439	350	40	that	that	SCONJ
ftr-439	350	41	its	its	PRON
ftr-439	350	42	taxable	taxable	ADJ
ftr-439	350	43	income	income	NOUN
ftr-439	350	44	would	would	AUX
ftr-439	350	45	be	be	AUX
ftr-439	350	46	determined	determine	VERB
ftr-439	350	47	by	by	ADP
ftr-439	350	48	assuming	assume	VERB
ftr-439	350	49	a	a	DET
ftr-439	350	50	profit	profit	NOUN
ftr-439	350	51	from	from	ADP
ftr-439	350	52	its	its	PRON
ftr-439	350	53	mining	mining	NOUN
ftr-439	350	54	operations	operation	NOUN
ftr-439	350	55	that	that	PRON
ftr-439	350	56	was	be	AUX
ftr-439	350	57	geared	gear	VERB
ftr-439	350	58	to	to	ADP
ftr-439	350	59	the	the	DET
ftr-439	350	60	selling	selling	NOUN
ftr-439	350	61	price	price	NOUN
ftr-439	350	62	of	of	ADP
ftr-439	350	63	processed	process	VERB
ftr-439	350	64	ore	ore	NOUN
ftr-439	350	65	.	.	PUNCT
ftr-439	351	1	it	it	PRON
ftr-439	351	2	then	then	ADV
ftr-439	351	3	sought	seek	VERB
ftr-439	351	4	a	a	DET
ftr-439	351	5	ruling	ruling	NOUN
ftr-439	351	6	with	with	ADP
ftr-439	351	7	respect	respect	NOUN
ftr-439	351	8	to	to	ADP
ftr-439	351	9	the	the	DET
ftr-439	351	10	creditability	creditability	NOUN
ftr-439	351	11	of	of	ADP
ftr-439	351	12	the	the	DET
ftr-439	351	13	tax	tax	NOUN
ftr-439	351	14	paid	pay	VERB
ftr-439	351	15	and	and	CCONJ
ftr-439	351	16	the	the	DET
ftr-439	351	17	rulings	ruling	NOUN
ftr-439	351	18	division	division	NOUN
ftr-439	351	19	was	be	AUX
ftr-439	351	20	prepared	prepare	VERB
ftr-439	351	21	to	to	PART
ftr-439	351	22	rule	rule	VERB
ftr-439	351	23	that	that	SCONJ
ftr-439	351	24	payments	payment	NOUN
ftr-439	351	25	under	under	ADP
ftr-439	351	26	the	the	DET
ftr-439	351	27	agreement	agreement	NOUN
ftr-439	351	28	were	be	AUX
ftr-439	351	29	indeed	indeed	ADV
ftr-439	351	30	creditable	creditable	ADJ
ftr-439	351	31	as	as	ADP
ftr-439	351	32	a	a	DET
ftr-439	351	33	tax	tax	NOUN
ftr-439	351	34	,	,	PUNCT
ftr-439	351	35	but	but	CCONJ
ftr-439	351	36	only	only	ADV
ftr-439	351	37	as	as	ADP
ftr-439	351	38	a	a	DET
ftr-439	351	39	tax	tax	NOUN
ftr-439	351	40	in	in	ADP
ftr-439	351	41	lieu	lieu	NOUN
ftr-439	351	42	of	of	ADP
ftr-439	351	43	an	an	DET
ftr-439	351	44	income	income	NOUN
ftr-439	351	45	tax	tax	NOUN
ftr-439	351	46	under	under	ADP
ftr-439	351	47	section	section	NOUN
ftr-439	351	48	903	903	NUM
ftr-439	351	49	.	.	PUNCT
ftr-439	352	1	chief	chief	ADJ
ftr-439	352	2	counsel	counsel	NOUN
ftr-439	352	3	concluded	conclude	VERB
ftr-439	352	4	that	that	SCONJ
ftr-439	352	5	the	the	DET
ftr-439	352	6	tax	tax	NOUN
ftr-439	352	7	was	be	AUX
ftr-439	352	8	an	an	DET
ftr-439	352	9	income	income	NOUN
ftr-439	352	10	tax	tax	NOUN
ftr-439	352	11	and	and	CCONJ
ftr-439	352	12	creditable	creditable	ADJ
ftr-439	352	13	under	under	ADP
ftr-439	352	14	section	section	NOUN
ftr-439	352	15	901	901	NUM
ftr-439	352	16	.	.	PUNCT
ftr-439	353	1	the	the	DET
ftr-439	353	2	agreement	agreement	NOUN
ftr-439	353	3	merely	merely	ADV
ftr-439	353	4	provides	provide	VERB
ftr-439	353	5	for	for	ADP
ftr-439	353	6	an	an	DET
ftr-439	353	7	alternative	alternative	ADJ
ftr-439	353	8	method	method	NOUN
ftr-439	353	9	of	of	ADP
ftr-439	353	10	computing	compute	VERB
ftr-439	353	11	the	the	DET
ftr-439	353	12	net	net	ADJ
ftr-439	353	13	income	income	NOUN
ftr-439	353	14	that	that	PRON
ftr-439	353	15	is	be	AUX
ftr-439	353	16	subject	subject	ADJ
ftr-439	353	17	to	to	ADP
ftr-439	353	18	the	the	DET
ftr-439	353	19	general	general	ADJ
ftr-439	353	20	income	income	NOUN
ftr-439	353	21	tax	tax	NOUN
ftr-439	353	22	and	and	CCONJ
ftr-439	353	23	the	the	DET
ftr-439	353	24	use	use	NOUN
ftr-439	353	25	of	of	ADP
ftr-439	353	26	that	that	DET
ftr-439	353	27	formula	formula	NOUN
ftr-439	353	28	does	do	AUX
ftr-439	353	29	not	not	PART
ftr-439	353	30	alter	alter	VERB
ftr-439	353	31	the	the	DET
ftr-439	353	32	nature	nature	NOUN
ftr-439	353	33	of	of	ADP
ftr-439	353	34	the	the	DET
ftr-439	353	35	tax	tax	NOUN
ftr-439	353	36	.	.	PUNCT
ftr-439	354	1	c.	c.	NOUN
ftr-439	354	2	oil	oil	NOUN
ftr-439	354	3	royalties	royalty	NOUN
ftr-439	354	4	and	and	CCONJ
ftr-439	354	5	the	the	DET
ftr-439	354	6	reversal	reversal	NOUN
ftr-439	354	7	of	of	ADP
ftr-439	354	8	policy	policy	NOUN
ftr-439	354	9	at	at	ADP
ftr-439	354	10	the	the	DET
ftr-439	354	11	same	same	ADJ
ftr-439	354	12	time	time	NOUN
ftr-439	354	13	,	,	PUNCT
ftr-439	354	14	however	however	ADV
ftr-439	354	15	,	,	PUNCT
ftr-439	354	16	chief	chief	ADJ
ftr-439	354	17	counsel	counsel	NOUN
ftr-439	354	18	's	's	PART
ftr-439	354	19	office	office	NOUN
ftr-439	354	20	was	be	AUX
ftr-439	354	21	becoming	become	VERB
ftr-439	354	22	concerned	concerned	ADJ
ftr-439	354	23	that	that	SCONJ
ftr-439	354	24	some	some	DET
ftr-439	354	25	foreign	foreign	ADJ
ftr-439	354	26	governments	government	NOUN
ftr-439	354	27	,	,	PUNCT
ftr-439	354	28	presumably	presumably	ADV
ftr-439	354	29	in	in	ADP
ftr-439	354	30	collusion	collusion	NOUN
ftr-439	354	31	with	with	ADP
ftr-439	354	32	u.s	u.s	PROPN
ftr-439	354	33	.	.	PROPN
ftr-439	354	34	taxpayers	taxpayer	NOUN
ftr-439	354	35	,	,	PUNCT
ftr-439	354	36	were	be	AUX
ftr-439	354	37	using	use	VERB
ftr-439	354	38	formula	formula	NOUN
ftr-439	354	39	-	-	PUNCT
ftr-439	354	40	generated	generate	VERB
ftr-439	354	41	computations	computation	NOUN
ftr-439	354	42	of	of	ADP
ftr-439	354	43	net	net	ADJ
ftr-439	354	44	income	income	NOUN
ftr-439	354	45	to	to	PART
ftr-439	354	46	achieve	achieve	VERB
ftr-439	354	47	improper	improper	ADJ
ftr-439	354	48	results.47	results.47	NOUN
ftr-439	354	49	as	as	ADP
ftr-439	354	50	a	a	DET
ftr-439	354	51	result	result	NOUN
ftr-439	354	52	of	of	ADP
ftr-439	354	53	transfer	transfer	NOUN
ftr-439	354	54	pricing	pricing	NOUN
ftr-439	354	55	audits	audits	NOUN
ftr-439	354	56	under	under	ADP
ftr-439	354	57	section	section	NOUN
ftr-439	354	58	482	482	NUM
ftr-439	354	59	of	of	ADP
ftr-439	354	60	the	the	DET
ftr-439	354	61	international	international	ADJ
ftr-439	354	62	operations	operation	NOUN
ftr-439	354	63	of	of	ADP
ftr-439	354	64	major	major	ADJ
ftr-439	354	65	oil	oil	NOUN
ftr-439	354	66	companies	company	NOUN
ftr-439	354	67	,	,	PUNCT
ftr-439	354	68	the	the	DET
ftr-439	354	69	service	service	NOUN
ftr-439	354	70	had	have	AUX
ftr-439	354	71	developed	develop	VERB
ftr-439	354	72	an	an	DET
ftr-439	354	73	understanding	understanding	NOUN
ftr-439	354	74	of	of	ADP
ftr-439	354	75	the	the	DET
ftr-439	354	76	pricing	pricing	NOUN
ftr-439	354	77	policies	policy	NOUN
ftr-439	354	78	of	of	ADP
ftr-439	354	79	those	those	DET
ftr-439	354	80	companies	company	NOUN
ftr-439	354	81	and	and	CCONJ
ftr-439	354	82	of	of	ADP
ftr-439	354	83	their	their	PRON
ftr-439	354	84	financial	financial	ADJ
ftr-439	354	85	relationships	relationship	NOUN
ftr-439	354	86	with	with	ADP
ftr-439	354	87	the	the	DET
ftr-439	354	88	host	host	NOUN
ftr-439	354	89	governments	government	NOUN
ftr-439	354	90	.	.	PUNCT
ftr-439	355	1	the	the	DET
ftr-439	355	2	service	service	NOUN
ftr-439	355	3	apparently	apparently	ADV
ftr-439	355	4	concluded	conclude	VERB
ftr-439	355	5	that	that	SCONJ
ftr-439	355	6	payments	payment	NOUN
ftr-439	355	7	to	to	ADP
ftr-439	355	8	the	the	DET
ftr-439	355	9	host	host	NOUN
ftr-439	355	10	governments	government	NOUN
ftr-439	355	11	that	that	PRON
ftr-439	355	12	should	should	AUX
ftr-439	355	13	have	have	AUX
ftr-439	355	14	been	be	AUX
ftr-439	355	15	characterized	characterize	VERB
ftr-439	355	16	as	as	ADP
ftr-439	355	17	royalties	royalty	NOUN
ftr-439	355	18	and	and	CCONJ
ftr-439	355	19	thus	thus	ADV
ftr-439	355	20	deducted	deduct	VERB
ftr-439	355	21	were	be	AUX
ftr-439	355	22	being	be	AUX
ftr-439	355	23	disguised	disguise	VERB
ftr-439	355	24	as	as	ADP
ftr-439	355	25	creditable	creditable	ADJ
ftr-439	355	26	taxes	taxis	NOUN
ftr-439	355	27	,	,	PUNCT
ftr-439	355	28	thus	thus	ADV
ftr-439	355	29	producing	produce	VERB
ftr-439	355	30	a	a	DET
ftr-439	355	31	vastly	vastly	ADV
ftr-439	355	32	greater	great	ADJ
ftr-439	355	33	reduction	reduction	NOUN
ftr-439	355	34	in	in	ADP
ftr-439	355	35	u.s	u.s	PROPN
ftr-439	355	36	.	.	PROPN
ftr-439	355	37	tax	tax	NOUN
ftr-439	355	38	liability	liability	NOUN
ftr-439	355	39	.	.	PUNCT
ftr-439	356	1	the	the	DET
ftr-439	356	2	problem	problem	NOUN
ftr-439	356	3	arose	arise	VERB
ftr-439	356	4	when	when	SCONJ
ftr-439	356	5	a	a	DET
ftr-439	356	6	u.s	u.s	PROPN
ftr-439	356	7	.	.	PROPN
ftr-439	356	8	business	business	NOUN
ftr-439	356	9	was	be	AUX
ftr-439	356	10	engaged	engage	VERB
ftr-439	356	11	in	in	ADP
ftr-439	356	12	extracting	extract	VERB
ftr-439	356	13	minerals	mineral	NOUN
ftr-439	356	14	,	,	PUNCT
ftr-439	356	15	often	often	ADV
ftr-439	356	16	oil	oil	NOUN
ftr-439	356	17	,	,	PUNCT
ftr-439	356	18	in	in	ADP
ftr-439	356	19	a	a	DET
ftr-439	356	20	foreign	foreign	ADJ
ftr-439	356	21	country	country	NOUN
ftr-439	356	22	under	under	ADP
ftr-439	356	23	whose	whose	DET
ftr-439	356	24	laws	law	NOUN
ftr-439	356	25	the	the	DET
ftr-439	356	26	mineral	mineral	NOUN
ftr-439	356	27	belonged	belong	VERB
ftr-439	356	28	to	to	ADP
ftr-439	356	29	the	the	DET
ftr-439	356	30	government	government	NOUN
ftr-439	356	31	.	.	PUNCT
ftr-439	357	1	under	under	ADP
ftr-439	357	2	those	those	DET
ftr-439	357	3	conditions	condition	NOUN
ftr-439	357	4	,	,	PUNCT
ftr-439	357	5	the	the	DET
ftr-439	357	6	taxpayers	taxpayer	NOUN
ftr-439	357	7	might	might	AUX
ftr-439	357	8	properly	properly	ADV
ftr-439	357	9	be	be	AUX
ftr-439	357	10	required	require	VERB
ftr-439	357	11	to	to	PART
ftr-439	357	12	pay	pay	VERB
ftr-439	357	13	an	an	DET
ftr-439	357	14	income	income	NOUN
ftr-439	357	15	tax	tax	NOUN
ftr-439	357	16	based	base	VERB
ftr-439	357	17	upon	upon	SCONJ
ftr-439	357	18	their	their	PRON
ftr-439	357	19	net	net	ADJ
ftr-439	357	20	income	income	NOUN
ftr-439	357	21	from	from	ADP
ftr-439	357	22	activities	activity	NOUN
ftr-439	357	23	in	in	ADP
ftr-439	357	24	the	the	DET
ftr-439	357	25	foreign	foreign	ADJ
ftr-439	357	26	jurisdiction	jurisdiction	NOUN
ftr-439	357	27	and	and	CCONJ
ftr-439	357	28	might	might	AUX
ftr-439	357	29	properly	properly	ADV
ftr-439	357	30	be	be	AUX
ftr-439	357	31	required	require	VERB
ftr-439	357	32	to	to	PART
ftr-439	357	33	pay	pay	VERB
ftr-439	357	34	a	a	DET
ftr-439	357	35	royalty	royalty	NOUN
ftr-439	357	36	which	which	PRON
ftr-439	357	37	traditionally	traditionally	ADV
ftr-439	357	38	would	would	AUX
ftr-439	357	39	be	be	AUX
ftr-439	357	40	based	base	VERB
ftr-439	357	41	upon	upon	SCONJ
ftr-439	357	42	the	the	DET
ftr-439	357	43	quantity	quantity	NOUN
ftr-439	357	44	of	of	ADP
ftr-439	357	45	minerals	mineral	NOUN
ftr-439	357	46	extracted	extract	VERB
ftr-439	357	47	or	or	CCONJ
ftr-439	357	48	their	their	PRON
ftr-439	357	49	gross	gross	ADJ
ftr-439	357	50	selling	selling	NOUN
ftr-439	357	51	price	price	NOUN
ftr-439	357	52	or	or	CCONJ
ftr-439	357	53	value	value	NOUN
ftr-439	357	54	.	.	PUNCT
ftr-439	358	1	by	by	ADP
ftr-439	358	2	using	use	VERB
ftr-439	358	3	a	a	DET
ftr-439	358	4	formula	formula	NOUN
ftr-439	358	5	price	price	NOUN
ftr-439	358	6	geared	gear	VERB
ftr-439	358	7	to	to	ADP
ftr-439	358	8	the	the	DET
ftr-439	358	9	value	value	NOUN
ftr-439	358	10	of	of	ADP
ftr-439	358	11	the	the	DET
ftr-439	358	12	mineral	mineral	NOUN
ftr-439	358	13	extracted	extract	VERB
ftr-439	358	14	,	,	PUNCT
ftr-439	358	15	such	such	ADJ
ftr-439	358	16	as	as	ADP
ftr-439	358	17	the	the	DET
ftr-439	358	18	formula	formula	NOUN
ftr-439	358	19	approved	approve	VERB
ftr-439	358	20	in	in	ADP
ftr-439	358	21	general	general	ADJ
ftr-439	358	22	counsel	counsel	NOUN
ftr-439	358	23	memorandum	memorandum	NOUN
ftr-439	358	24	34567	34567	NUM
ftr-439	358	25	,	,	PUNCT
ftr-439	358	26	colluding	collude	VERB
ftr-439	358	27	taxpayers	taxpayer	NOUN
ftr-439	358	28	and	and	CCONJ
ftr-439	358	29	45	45	NUM
ftr-439	358	30	.	.	PUNCT
ftr-439	359	1	in	in	ADP
ftr-439	359	2	the	the	DET
ftr-439	359	3	following	following	ADJ
ftr-439	359	4	pages	page	NOUN
ftr-439	359	5	,	,	PUNCT
ftr-439	359	6	reference	reference	NOUN
ftr-439	359	7	is	be	AUX
ftr-439	359	8	made	make	VERB
ftr-439	359	9	to	to	ADP
ftr-439	359	10	chief	chief	ADJ
ftr-439	359	11	counsel	counsel	NOUN
ftr-439	359	12	's	's	PART
ftr-439	359	13	office	office	NOUN
ftr-439	359	14	,	,	PUNCT
ftr-439	359	15	as	as	SCONJ
ftr-439	359	16	distinguished	distinguish	VERB
ftr-439	359	17	from	from	ADP
ftr-439	359	18	the	the	DET
ftr-439	359	19	irs	irs	PROPN
ftr-439	359	20	in	in	ADP
ftr-439	359	21	general	general	ADJ
ftr-439	359	22	.	.	PUNCT
ftr-439	360	1	that	that	PRON
ftr-439	360	2	office	office	NOUN
ftr-439	360	3	houses	house	VERB
ftr-439	360	4	the	the	DET
ftr-439	360	5	legal	legal	ADJ
ftr-439	360	6	advisor	advisor	NOUN
ftr-439	360	7	to	to	ADP
ftr-439	360	8	the	the	DET
ftr-439	360	9	irs	irs	PROPN
ftr-439	360	10	and	and	CCONJ
ftr-439	360	11	lies	lie	VERB
ftr-439	360	12	within	within	ADP
ftr-439	360	13	the	the	DET
ftr-439	360	14	service	service	NOUN
ftr-439	360	15	but	but	CCONJ
ftr-439	360	16	the	the	DET
ftr-439	360	17	office	office	NOUN
ftr-439	360	18	is	be	AUX
ftr-439	360	19	highly	highly	ADV
ftr-439	360	20	independent	independent	ADJ
ftr-439	360	21	.	.	PUNCT
ftr-439	361	1	in	in	ADP
ftr-439	361	2	fact	fact	NOUN
ftr-439	361	3	,	,	PUNCT
ftr-439	361	4	chief	chief	ADJ
ftr-439	361	5	counsel	counsel	NOUN
ftr-439	361	6	reports	report	VERB
ftr-439	361	7	to	to	ADP
ftr-439	361	8	the	the	DET
ftr-439	361	9	general	general	ADJ
ftr-439	361	10	counsel	counsel	NOUN
ftr-439	361	11	of	of	ADP
ftr-439	361	12	the	the	DET
ftr-439	361	13	treasury	treasury	PROPN
ftr-439	361	14	department	department	PROPN
ftr-439	361	15	,	,	PUNCT
ftr-439	361	16	not	not	PART
ftr-439	361	17	to	to	ADP
ftr-439	361	18	the	the	DET
ftr-439	361	19	commissioner	commissioner	NOUN
ftr-439	361	20	.	.	PUNCT
ftr-439	362	1	see	see	VERB
ftr-439	362	2	george	george	PROPN
ftr-439	362	3	guttman	guttman	PROPN
ftr-439	362	4	,	,	PUNCT
ftr-439	362	5	should	should	AUX
ftr-439	362	6	irs	irs	VERB
ftr-439	362	7	chief	chief	ADJ
ftr-439	362	8	counsel	counsel	NOUN
ftr-439	362	9	report	report	NOUN
ftr-439	362	10	to	to	ADP
ftr-439	362	11	the	the	DET
ftr-439	362	12	commissioner	commissioner	NOUN
ftr-439	362	13	?	?	PUNCT
ftr-439	363	1	,	,	PUNCT
ftr-439	363	2	79	79	NUM
ftr-439	363	3	tax	tax	NOUN
ftr-439	363	4	notes	note	NOUN
ftr-439	363	5	1542	1542	NUM
ftr-439	363	6	(	(	PUNCT
ftr-439	363	7	june	june	PROPN
ftr-439	363	8	22	22	NUM
ftr-439	363	9	,	,	PUNCT
ftr-439	363	10	1998	1998	NUM
ftr-439	363	11	)	)	PUNCT
ftr-439	363	12	.	.	PUNCT
ftr-439	364	1	for	for	ADP
ftr-439	364	2	that	that	DET
ftr-439	364	3	reason	reason	NOUN
ftr-439	364	4	,	,	PUNCT
ftr-439	364	5	memorandum	memorandum	NOUN
ftr-439	364	6	issued	issue	VERB
ftr-439	364	7	by	by	ADP
ftr-439	364	8	chief	chief	ADJ
ftr-439	364	9	counsel	counsel	NOUN
ftr-439	364	10	are	be	AUX
ftr-439	364	11	entitled	entitle	VERB
ftr-439	364	12	general	general	ADJ
ftr-439	364	13	counsel	counsel	NOUN
ftr-439	364	14	memorandum	memorandum	NOUN
ftr-439	364	15	.	.	PUNCT
ftr-439	365	1	46	46	NUM
ftr-439	365	2	.	.	PUNCT
ftr-439	366	1	gen	gen	PROPN
ftr-439	366	2	.	.	PROPN
ftr-439	366	3	couns	couns	PROPN
ftr-439	366	4	.	.	PUNCT
ftr-439	367	1	mem	mem	PROPN
ftr-439	367	2	.	.	X
ftr-439	368	1	34,567	34,567	NUM
ftr-439	368	2	(	(	PUNCT
ftr-439	368	3	july	july	PROPN
ftr-439	368	4	28	28	NUM
ftr-439	368	5	,	,	PUNCT
ftr-439	368	6	1971	1971	NUM
ftr-439	368	7	)	)	PUNCT
ftr-439	368	8	.	.	PUNCT
ftr-439	369	1	47	47	NUM
ftr-439	369	2	.	.	PUNCT
ftr-439	370	1	see	see	VERB
ftr-439	370	2	tech	tech	NOUN
ftr-439	370	3	.	.	PUNCT
ftr-439	371	1	adv	adv	PROPN
ftr-439	371	2	.	.	PUNCT
ftr-439	371	3	mem	mem	PROPN
ftr-439	371	4	.	.	PUNCT
ftr-439	371	5	98	98	NUM
ftr-439	371	6	-	-	SYM
ftr-439	371	7	21	21	NUM
ftr-439	371	8	-	-	SYM
ftr-439	371	9	003	003	NUM
ftr-439	371	10	(	(	PUNCT
ftr-439	371	11	feb	feb	PROPN
ftr-439	371	12	.	.	PROPN
ftr-439	371	13	9	9	NUM
ftr-439	371	14	,	,	PUNCT
ftr-439	371	15	1998	1998	NUM
ftr-439	371	16	)	)	PUNCT
ftr-439	371	17	(	(	PUNCT
ftr-439	371	18	observing	observe	VERB
ftr-439	371	19	that	that	SCONJ
ftr-439	371	20	the	the	DET
ftr-439	371	21	final	final	ADJ
ftr-439	371	22	regulations	regulation	NOUN
ftr-439	371	23	under	under	ADP
ftr-439	371	24	§	§	PROPN
ftr-439	371	25	901	901	NUM
ftr-439	371	26	had	have	AUX
ftr-439	371	27	resolved	resolve	VERB
ftr-439	371	28	that	that	DET
ftr-439	371	29	issue	issue	NOUN
ftr-439	371	30	)	)	PUNCT
ftr-439	371	31	.	.	PUNCT
ftr-439	372	1	[	[	X
ftr-439	372	2	vol	vol	X
ftr-439	372	3	4:2	4:2	NUM
ftr-439	372	4	international	international	ADJ
ftr-439	372	5	comity	comity	NOUN
ftr-439	372	6	and	and	CCONJ
ftr-439	372	7	the	the	DET
ftr-439	372	8	foreign	foreign	ADJ
ftr-439	372	9	tar	tar	NOUN
ftr-439	372	10	credit	credit	NOUN
ftr-439	372	11	foreign	foreign	ADJ
ftr-439	372	12	governments	government	NOUN
ftr-439	372	13	might	might	AUX
ftr-439	372	14	combine	combine	VERB
ftr-439	372	15	both	both	DET
ftr-439	372	16	payments	payment	NOUN
ftr-439	372	17	into	into	ADP
ftr-439	372	18	a	a	DET
ftr-439	372	19	single	single	ADJ
ftr-439	372	20	payment	payment	NOUN
ftr-439	372	21	that	that	PRON
ftr-439	372	22	would	would	AUX
ftr-439	372	23	be	be	AUX
ftr-439	372	24	treated	treat	VERB
ftr-439	372	25	as	as	ADP
ftr-439	372	26	a	a	DET
ftr-439	372	27	creditable	creditable	ADJ
ftr-439	372	28	tax	tax	NOUN
ftr-439	372	29	.	.	PUNCT
ftr-439	373	1	in	in	ADP
ftr-439	373	2	the	the	DET
ftr-439	373	3	middle	middle	PROPN
ftr-439	373	4	east	east	PROPN
ftr-439	373	5	that	that	PRON
ftr-439	373	6	formula	formula	NOUN
ftr-439	373	7	price	price	NOUN
ftr-439	373	8	took	take	VERB
ftr-439	373	9	the	the	DET
ftr-439	373	10	form	form	NOUN
ftr-439	373	11	of	of	ADP
ftr-439	373	12	a	a	DET
ftr-439	373	13	"	"	PUNCT
ftr-439	373	14	posted	post	VERB
ftr-439	373	15	price	price	NOUN
ftr-439	373	16	.	.	PUNCT
ftr-439	373	17	"	"	PUNCT
ftr-439	374	1	by	by	ADP
ftr-439	374	2	agreement	agreement	NOUN
ftr-439	374	3	between	between	ADP
ftr-439	374	4	the	the	DET
ftr-439	374	5	producer	producer	NOUN
ftr-439	374	6	and	and	CCONJ
ftr-439	374	7	the	the	DET
ftr-439	374	8	host	host	NOUN
ftr-439	374	9	government	government	NOUN
ftr-439	374	10	,	,	PUNCT
ftr-439	374	11	all	all	DET
ftr-439	374	12	sales	sale	NOUN
ftr-439	374	13	of	of	ADP
ftr-439	374	14	crude	crude	ADJ
ftr-439	374	15	oil	oil	NOUN
ftr-439	374	16	must	must	AUX
ftr-439	374	17	be	be	AUX
ftr-439	374	18	made	make	VERB
ftr-439	374	19	at	at	ADP
ftr-439	374	20	the	the	DET
ftr-439	374	21	posted	post	VERB
ftr-439	374	22	price	price	NOUN
ftr-439	374	23	which	which	PRON
ftr-439	374	24	was	be	AUX
ftr-439	374	25	not	not	PART
ftr-439	374	26	related	relate	VERB
ftr-439	374	27	to	to	ADP
ftr-439	374	28	,	,	PUNCT
ftr-439	374	29	and	and	CCONJ
ftr-439	374	30	in	in	ADP
ftr-439	374	31	fact	fact	NOUN
ftr-439	374	32	was	be	AUX
ftr-439	374	33	far	far	ADV
ftr-439	374	34	greater	great	ADJ
ftr-439	374	35	than	than	ADP
ftr-439	374	36	,	,	PUNCT
ftr-439	374	37	the	the	DET
ftr-439	374	38	market	market	NOUN
ftr-439	374	39	value	value	NOUN
ftr-439	374	40	of	of	ADP
ftr-439	374	41	the	the	DET
ftr-439	374	42	crude	crude	NOUN
ftr-439	374	43	.	.	PUNCT
ftr-439	375	1	as	as	ADP
ftr-439	375	2	a	a	DET
ftr-439	375	3	result	result	NOUN
ftr-439	375	4	of	of	ADP
ftr-439	375	5	this	this	DET
ftr-439	375	6	device	device	NOUN
ftr-439	375	7	,	,	PUNCT
ftr-439	375	8	the	the	DET
ftr-439	375	9	governments	government	NOUN
ftr-439	375	10	using	use	VERB
ftr-439	375	11	the	the	DET
ftr-439	375	12	technique	technique	NOUN
ftr-439	375	13	would	would	AUX
ftr-439	375	14	obtain	obtain	VERB
ftr-439	375	15	revenue	revenue	NOUN
ftr-439	375	16	geared	gear	VERB
ftr-439	375	17	to	to	ADP
ftr-439	375	18	the	the	DET
ftr-439	375	19	quantity	quantity	NOUN
ftr-439	375	20	of	of	ADP
ftr-439	375	21	production	production	NOUN
ftr-439	375	22	rather	rather	ADV
ftr-439	375	23	than	than	ADP
ftr-439	375	24	the	the	DET
ftr-439	375	25	profitability	profitability	NOUN
ftr-439	375	26	of	of	ADP
ftr-439	375	27	the	the	DET
ftr-439	375	28	producer	producer	NOUN
ftr-439	375	29	while	while	SCONJ
ftr-439	375	30	the	the	DET
ftr-439	375	31	producer	producer	NOUN
ftr-439	375	32	would	would	AUX
ftr-439	375	33	pass	pass	VERB
ftr-439	375	34	the	the	DET
ftr-439	375	35	burden	burden	NOUN
ftr-439	375	36	of	of	ADP
ftr-439	375	37	the	the	DET
ftr-439	375	38	payment	payment	NOUN
ftr-439	375	39	along	along	ADP
ftr-439	375	40	to	to	ADP
ftr-439	375	41	the	the	DET
ftr-439	375	42	united	united	PROPN
ftr-439	375	43	states	states	PROPN
ftr-439	375	44	treasury	treasury	PROPN
ftr-439	375	45	through	through	ADP
ftr-439	375	46	the	the	DET
ftr-439	375	47	mechanism	mechanism	NOUN
ftr-439	375	48	of	of	ADP
ftr-439	375	49	the	the	DET
ftr-439	375	50	foreign	foreign	ADJ
ftr-439	375	51	tax	tax	NOUN
ftr-439	375	52	credit	credit	NOUN
ftr-439	375	53	.	.	PUNCT
ftr-439	376	1	this	this	DET
ftr-439	376	2	problem	problem	NOUN
ftr-439	376	3	of	of	ADP
ftr-439	376	4	disguised	disguised	ADJ
ftr-439	376	5	royalties	royalty	NOUN
ftr-439	376	6	was	be	AUX
ftr-439	376	7	indeed	indeed	ADV
ftr-439	376	8	a	a	DET
ftr-439	376	9	real	real	ADJ
ftr-439	376	10	problem	problem	NOUN
ftr-439	376	11	and	and	CCONJ
ftr-439	376	12	one	one	NUM
ftr-439	376	13	requiring	require	VERB
ftr-439	376	14	redress	redress	NOUN
ftr-439	376	15	by	by	ADP
ftr-439	376	16	the	the	DET
ftr-439	376	17	service	service	NOUN
ftr-439	376	18	.	.	PUNCT
ftr-439	377	1	however	however	ADV
ftr-439	377	2	,	,	PUNCT
ftr-439	377	3	when	when	SCONJ
ftr-439	377	4	the	the	DET
ftr-439	377	5	service	service	NOUN
ftr-439	377	6	first	first	ADV
ftr-439	377	7	studied	study	VERB
ftr-439	377	8	the	the	DET
ftr-439	377	9	issue	issue	NOUN
ftr-439	377	10	,	,	PUNCT
ftr-439	377	11	it	it	PRON
ftr-439	377	12	concluded	conclude	VERB
ftr-439	377	13	that	that	SCONJ
ftr-439	377	14	disallowing	disallow	VERB
ftr-439	377	15	a	a	DET
ftr-439	377	16	credit	credit	NOUN
ftr-439	377	17	for	for	ADP
ftr-439	377	18	these	these	DET
ftr-439	377	19	payments	payment	NOUN
ftr-439	377	20	would	would	AUX
ftr-439	377	21	be	be	AUX
ftr-439	377	22	"	"	PUNCT
ftr-439	377	23	extremely	extremely	ADV
ftr-439	377	24	difficult	difficult	ADJ
ftr-439	377	25	to	to	PART
ftr-439	377	26	maintain	maintain	VERB
ftr-439	377	27	in	in	ADP
ftr-439	377	28	court	court	NOUN
ftr-439	377	29	"	"	PUNCT
ftr-439	377	30	in	in	ADP
ftr-439	377	31	light	light	NOUN
ftr-439	377	32	of	of	ADP
ftr-439	377	33	the	the	DET
ftr-439	377	34	existing	exist	VERB
ftr-439	377	35	precedents	precedent	NOUN
ftr-439	377	36	.	.	PUNCT
ftr-439	378	1	48	48	NUM
ftr-439	378	2	in	in	ADP
ftr-439	378	3	particular	particular	ADJ
ftr-439	378	4	,	,	PUNCT
ftr-439	378	5	general	general	ADJ
ftr-439	378	6	counsel	counsel	NOUN
ftr-439	378	7	memorandum	memorandum	NOUN
ftr-439	378	8	33348	33348	NUM
ftr-439	378	9	concluded	conclude	VERB
ftr-439	378	10	that	that	SCONJ
ftr-439	378	11	the	the	DET
ftr-439	378	12	line	line	NOUN
ftr-439	378	13	of	of	ADP
ftr-439	378	14	cases	case	NOUN
ftr-439	378	15	and	and	CCONJ
ftr-439	378	16	rulings	ruling	NOUN
ftr-439	378	17	following	follow	VERB
ftr-439	378	18	keen	keen	PROPN
ftr-439	378	19	,	,	PUNCT
ftr-439	378	20	which	which	PRON
ftr-439	378	21	the	the	DET
ftr-439	378	22	memorandum	memorandum	NOUN
ftr-439	378	23	characterized	characterize	VERB
ftr-439	378	24	as	as	ADP
ftr-439	378	25	"	"	PUNCT
ftr-439	378	26	comput[ing	comput[e	VERB
ftr-439	378	27	]	]	PUNCT
ftr-439	378	28	net	net	ADJ
ftr-439	378	29	income	income	NOUN
ftr-439	378	30	by	by	ADP
ftr-439	378	31	means	mean	NOUN
ftr-439	378	32	of	of	ADP
ftr-439	378	33	arbitrary	arbitrary	ADJ
ftr-439	378	34	percentages	percentage	NOUN
ftr-439	378	35	or	or	CCONJ
ftr-439	378	36	other	other	ADJ
ftr-439	378	37	fixed	fix	VERB
ftr-439	378	38	factors	factor	NOUN
ftr-439	378	39	in	in	ADP
ftr-439	378	40	an	an	DET
ftr-439	378	41	apparent	apparent	ADJ
ftr-439	378	42	attempt	attempt	NOUN
ftr-439	378	43	to	to	PART
ftr-439	378	44	avoid	avoid	VERB
ftr-439	378	45	uncertainty	uncertainty	NOUN
ftr-439	378	46	as	as	ADP
ftr-439	378	47	to	to	ADP
ftr-439	378	48	the	the	DET
ftr-439	378	49	amount	amount	NOUN
ftr-439	378	50	of	of	ADP
ftr-439	378	51	tax	tax	NOUN
ftr-439	378	52	due	due	ADJ
ftr-439	378	53	"	"	PUNCT
ftr-439	378	54	[	[	X
ftr-439	378	55	emphasis	emphasis	NOUN
ftr-439	378	56	in	in	ADP
ftr-439	378	57	original	original	ADJ
ftr-439	378	58	]	]	PUNCT
ftr-439	378	59	,	,	PUNCT
ftr-439	378	60	were	be	AUX
ftr-439	378	61	indistinguishable	indistinguishable	ADJ
ftr-439	378	62	.	.	PUNCT
ftr-439	379	1	over	over	ADP
ftr-439	379	2	the	the	DET
ftr-439	379	3	next	next	ADJ
ftr-439	379	4	decade	decade	NOUN
ftr-439	379	5	,	,	PUNCT
ftr-439	379	6	however	however	ADV
ftr-439	379	7	,	,	PUNCT
ftr-439	379	8	the	the	DET
ftr-439	379	9	attitude	attitude	NOUN
ftr-439	379	10	of	of	ADP
ftr-439	379	11	the	the	DET
ftr-439	379	12	chief	chief	ADJ
ftr-439	379	13	counsel	counsel	NOUN
ftr-439	379	14	's	's	PART
ftr-439	379	15	office	office	NOUN
ftr-439	379	16	,	,	PUNCT
ftr-439	379	17	if	if	SCONJ
ftr-439	379	18	not	not	PART
ftr-439	379	19	of	of	ADP
ftr-439	379	20	the	the	DET
ftr-439	379	21	service	service	NOUN
ftr-439	379	22	generally	generally	ADV
ftr-439	379	23	,	,	PUNCT
ftr-439	379	24	towards	towards	ADP
ftr-439	379	25	the	the	DET
ftr-439	379	26	crediting	crediting	NOUN
ftr-439	379	27	of	of	ADP
ftr-439	379	28	these	these	DET
ftr-439	379	29	payments	payment	NOUN
ftr-439	379	30	hardened	harden	VERB
ftr-439	379	31	and	and	CCONJ
ftr-439	379	32	that	that	DET
ftr-439	379	33	office	office	NOUN
ftr-439	379	34	determined	determine	VERB
ftr-439	379	35	to	to	PART
ftr-439	379	36	aggressively	aggressively	ADV
ftr-439	379	37	reshape	reshape	VERB
ftr-439	379	38	those	those	DET
ftr-439	379	39	precedents	precedent	NOUN
ftr-439	379	40	to	to	ADP
ftr-439	379	41	its	its	PRON
ftr-439	379	42	own	own	ADJ
ftr-439	379	43	liking	like	VERB
ftr-439	379	44	in	in	ADP
ftr-439	379	45	order	order	NOUN
ftr-439	379	46	to	to	PART
ftr-439	379	47	provide	provide	VERB
ftr-439	379	48	a	a	DET
ftr-439	379	49	firmer	firm	ADJ
ftr-439	379	50	foundation	foundation	NOUN
ftr-439	379	51	for	for	ADP
ftr-439	379	52	attacking	attack	VERB
ftr-439	379	53	the	the	DET
ftr-439	379	54	crediting	crediting	NOUN
ftr-439	379	55	of	of	ADP
ftr-439	379	56	what	what	PRON
ftr-439	379	57	appeared	appear	VERB
ftr-439	379	58	to	to	PART
ftr-439	379	59	be	be	AUX
ftr-439	379	60	oil	oil	NOUN
ftr-439	379	61	royalties	royalty	NOUN
ftr-439	379	62	.	.	PUNCT
ftr-439	380	1	accordingly	accordingly	ADV
ftr-439	380	2	,	,	PUNCT
ftr-439	380	3	chief	chief	ADJ
ftr-439	380	4	counsel	counsel	NOUN
ftr-439	380	5	initiated	initiate	VERB
ftr-439	380	6	a	a	DET
ftr-439	380	7	wide	wide	ADJ
ftr-439	380	8	ranging	ranging	NOUN
ftr-439	380	9	attack	attack	NOUN
ftr-439	380	10	which	which	PRON
ftr-439	380	11	included	include	VERB
ftr-439	380	12	a	a	DET
ftr-439	380	13	frontal	frontal	ADJ
ftr-439	380	14	assault	assault	NOUN
ftr-439	380	15	on	on	ADP
ftr-439	380	16	keen	keen	ADJ
ftr-439	380	17	and	and	CCONJ
ftr-439	380	18	its	its	PRON
ftr-439	380	19	progeny	progeny	NOUN
ftr-439	380	20	.	.	PUNCT
ftr-439	381	1	that	that	DET
ftr-439	381	2	attack	attack	NOUN
ftr-439	381	3	is	be	AUX
ftr-439	381	4	developed	develop	VERB
ftr-439	381	5	in	in	ADP
ftr-439	381	6	a	a	DET
ftr-439	381	7	series	series	NOUN
ftr-439	381	8	of	of	ADP
ftr-439	381	9	general	general	ADJ
ftr-439	381	10	counsel	counsel	NOUN
ftr-439	381	11	memoranda	memorandum	NOUN
ftr-439	381	12	prepared	prepare	VERB
ftr-439	381	13	during	during	ADP
ftr-439	381	14	the	the	DET
ftr-439	381	15	mid-1970s49	mid-1970s49	NOUN
ftr-439	381	16	,	,	PUNCT
ftr-439	381	17	the	the	DET
ftr-439	381	18	conclusions	conclusion	NOUN
ftr-439	381	19	of	of	ADP
ftr-439	381	20	which	which	PRON
ftr-439	381	21	were	be	AUX
ftr-439	381	22	embodied	embody	VERB
ftr-439	381	23	in	in	ADP
ftr-439	381	24	several	several	ADJ
ftr-439	381	25	subsequently	subsequently	ADV
ftr-439	381	26	issued	issue	VERB
ftr-439	381	27	revenue	revenue	NOUN
ftr-439	381	28	rulings.50	rulings.50	NOUN
ftr-439	381	29	the	the	DET
ftr-439	381	30	scope	scope	NOUN
ftr-439	381	31	of	of	ADP
ftr-439	381	32	the	the	DET
ftr-439	381	33	attack	attack	NOUN
ftr-439	381	34	emerges	emerge	VERB
ftr-439	381	35	from	from	ADP
ftr-439	381	36	general	general	ADJ
ftr-439	381	37	counsel	counsel	NOUN
ftr-439	381	38	memorandum	memorandum	NOUN
ftr-439	381	39	36540,51	36540,51	PROPN
ftr-439	381	40	which	which	PRON
ftr-439	381	41	involved	involve	VERB
ftr-439	381	42	indonesia	indonesia	PROPN
ftr-439	381	43	.	.	PUNCT
ftr-439	382	1	the	the	DET
ftr-439	382	2	taxpayer	taxpayer	NOUN
ftr-439	382	3	had	have	AUX
ftr-439	382	4	entered	enter	VERB
ftr-439	382	5	into	into	ADP
ftr-439	382	6	an	an	DET
ftr-439	382	7	agreement	agreement	NOUN
ftr-439	382	8	with	with	ADP
ftr-439	382	9	an	an	DET
ftr-439	382	10	agency	agency	NOUN
ftr-439	382	11	of	of	ADP
ftr-439	382	12	the	the	DET
ftr-439	382	13	government	government	NOUN
ftr-439	382	14	which	which	PRON
ftr-439	382	15	,	,	PUNCT
ftr-439	382	16	among	among	ADP
ftr-439	382	17	other	other	ADJ
ftr-439	382	18	matters	matter	NOUN
ftr-439	382	19	,	,	PUNCT
ftr-439	382	20	required	require	VERB
ftr-439	382	21	that	that	SCONJ
ftr-439	382	22	the	the	DET
ftr-439	382	23	taxpayer	taxpayer	NOUN
ftr-439	382	24	's	's	PART
ftr-439	382	25	income	income	NOUN
ftr-439	382	26	for	for	ADP
ftr-439	382	27	purposes	purpose	NOUN
ftr-439	382	28	of	of	ADP
ftr-439	382	29	the	the	DET
ftr-439	382	30	corporate	corporate	ADJ
ftr-439	382	31	income	income	NOUN
ftr-439	382	32	tax	tax	NOUN
ftr-439	382	33	be	be	AUX
ftr-439	382	34	computed	compute	VERB
ftr-439	382	35	under	under	ADP
ftr-439	382	36	a	a	DET
ftr-439	382	37	formula	formula	NOUN
ftr-439	382	38	that	that	PRON
ftr-439	382	39	was	be	AUX
ftr-439	382	40	geared	gear	VERB
ftr-439	382	41	to	to	ADP
ftr-439	382	42	the	the	DET
ftr-439	382	43	value	value	NOUN
ftr-439	382	44	of	of	ADP
ftr-439	382	45	the	the	DET
ftr-439	382	46	oil	oil	NOUN
ftr-439	382	47	produced	produce	VERB
ftr-439	382	48	.	.	PUNCT
ftr-439	383	1	under	under	ADP
ftr-439	383	2	the	the	DET
ftr-439	383	3	operation	operation	NOUN
ftr-439	383	4	of	of	ADP
ftr-439	383	5	this	this	DET
ftr-439	383	6	48	48	NUM
ftr-439	383	7	.	.	PUNCT
ftr-439	384	1	gen	gen	PROPN
ftr-439	384	2	.	.	PROPN
ftr-439	384	3	couns	couns	PROPN
ftr-439	384	4	.	.	PUNCT
ftr-439	385	1	mem	mem	PROPN
ftr-439	385	2	.	.	PROPN
ftr-439	386	1	33,348	33,348	NUM
ftr-439	386	2	(	(	PUNCT
ftr-439	386	3	ocl	ocl	PROPN
ftr-439	386	4	7	7	NUM
ftr-439	386	5	,	,	PUNCT
ftr-439	386	6	1966	1966	NUM
ftr-439	386	7	)	)	PUNCT
ftr-439	386	8	.	.	PUNCT
ftr-439	387	1	49	49	NUM
ftr-439	387	2	.	.	PUNCT
ftr-439	388	1	the	the	DET
ftr-439	388	2	differences	difference	NOUN
ftr-439	388	3	in	in	ADP
ftr-439	388	4	the	the	DET
ftr-439	388	5	tone	tone	NOUN
ftr-439	388	6	of	of	ADP
ftr-439	388	7	gen	gen	PROPN
ftr-439	388	8	.	.	PROPN
ftr-439	388	9	couns	couns	PROPN
ftr-439	388	10	.	.	PUNCT
ftr-439	389	1	mem	mem	PROPN
ftr-439	389	2	.	.	PROPN
ftr-439	390	1	33,348	33,348	NUM
ftr-439	390	2	issued	issue	VERB
ftr-439	390	3	in	in	ADP
ftr-439	390	4	1966	1966	NUM
ftr-439	390	5	and	and	CCONJ
ftr-439	390	6	the	the	DET
ftr-439	390	7	several	several	ADJ
ftr-439	390	8	gcms	gcms	NOUN
ftr-439	390	9	issued	issue	VERB
ftr-439	390	10	in	in	ADP
ftr-439	390	11	the	the	DET
ftr-439	390	12	1970s	1970	NOUN
ftr-439	390	13	is	be	AUX
ftr-439	390	14	strildng	strildng	NOUN
ftr-439	390	15	.	.	PUNCT
ftr-439	391	1	the	the	DET
ftr-439	391	2	earlier	early	ADJ
ftr-439	391	3	document	document	NOUN
ftr-439	391	4	is	be	AUX
ftr-439	391	5	a	a	DET
ftr-439	391	6	careful	careful	ADJ
ftr-439	391	7	.	.	PUNCT
ftr-439	392	1	impartial	impartial	ADJ
ftr-439	392	2	legal	legal	ADJ
ftr-439	392	3	analysis	analysis	NOUN
ftr-439	392	4	with	with	ADP
ftr-439	392	5	only	only	ADV
ftr-439	392	6	a	a	DET
ftr-439	392	7	touch	touch	NOUN
ftr-439	392	8	of	of	ADP
ftr-439	392	9	strategic	strategic	ADJ
ftr-439	392	10	manipulation	manipulation	NOUN
ftr-439	392	11	in	in	ADP
ftr-439	392	12	the	the	DET
ftr-439	392	13	area	area	NOUN
ftr-439	392	14	of	of	ADP
ftr-439	392	15	"	"	PUNCT
ftr-439	392	16	in	in	ADP
ftr-439	392	17	lieu	lieu	NOUN
ftr-439	392	18	of	of	ADP
ftr-439	392	19	"	"	PUNCT
ftr-439	392	20	taxes	taxis	NOUN
ftr-439	392	21	.	.	PUNCT
ftr-439	393	1	see	see	VERB
ftr-439	393	2	text	text	NOUN
ftr-439	393	3	at	at	ADP
ftr-439	393	4	notes	note	NOUN
ftr-439	393	5	94	94	NUM
ftr-439	393	6	-	-	SYM
ftr-439	393	7	95	95	NUM
ftr-439	393	8	.	.	PUNCT
ftr-439	394	1	the	the	DET
ftr-439	394	2	later	late	ADJ
ftr-439	394	3	documents	document	NOUN
ftr-439	394	4	are	be	AUX
ftr-439	394	5	briefs	brief	NOUN
ftr-439	394	6	-	-	PUNCT
ftr-439	394	7	and	and	CCONJ
ftr-439	394	8	aggressive	aggressive	ADJ
ftr-439	394	9	briefs	brief	NOUN
ftr-439	394	10	at	at	ADP
ftr-439	394	11	that	that	PRON
ftr-439	394	12	.	.	PUNCT
ftr-439	395	1	50	50	NUM
ftr-439	395	2	.	.	PUNCT
ftr-439	396	1	in	in	ADP
ftr-439	396	2	particular	particular	ADJ
ftr-439	396	3	,	,	PUNCT
ftr-439	396	4	rev	rev	PROPN
ftr-439	396	5	.	.	PROPN
ftr-439	396	6	ruls	rul	NOUN
ftr-439	396	7	.	.	PUNCT
ftr-439	397	1	76	76	NUM
ftr-439	397	2	-	-	SYM
ftr-439	397	3	215	215	NUM
ftr-439	397	4	,	,	PUNCT
ftr-439	397	5	1976	1976	NUM
ftr-439	397	6	-	-	SYM
ftr-439	397	7	1	1	NUM
ftr-439	397	8	c.b	c.b	PROPN
ftr-439	397	9	.	.	PROPN
ftr-439	397	10	194	194	NUM
ftr-439	397	11	;	;	PUNCT
ftr-439	397	12	78	78	NUM
ftr-439	397	13	-	-	SYM
ftr-439	397	14	61	61	NUM
ftr-439	397	15	,	,	PUNCT
ftr-439	397	16	1978	1978	NUM
ftr-439	397	17	-	-	SYM
ftr-439	397	18	1	1	NUM
ftr-439	397	19	c.b	c.b	PROPN
ftr-439	397	20	.	.	PROPN
ftr-439	397	21	221	221	NUM
ftr-439	397	22	;	;	PUNCT
ftr-439	397	23	7862	7862	NUM
ftr-439	397	24	,	,	PUNCT
ftr-439	397	25	1978	1978	NUM
ftr-439	397	26	-	-	SYM
ftr-439	397	27	1	1	NUM
ftr-439	397	28	c.b	c.b	PROPN
ftr-439	397	29	.	.	PROPN
ftr-439	397	30	226	226	NUM
ftr-439	397	31	;	;	PUNCT
ftr-439	397	32	78	78	NUM
ftr-439	397	33	-	-	SYM
ftr-439	397	34	63	63	NUM
ftr-439	397	35	,	,	PUNCT
ftr-439	397	36	1978	1978	NUM
ftr-439	397	37	-	-	SYM
ftr-439	397	38	1	1	NUM
ftr-439	397	39	c.b	c.b	PROPN
ftr-439	397	40	.	.	PROPN
ftr-439	397	41	228	228	NUM
ftr-439	397	42	;	;	PUNCT
ftr-439	397	43	each	each	PRON
ftr-439	397	44	of	of	ADP
ftr-439	397	45	which	which	PRON
ftr-439	397	46	was	be	AUX
ftr-439	397	47	declared	declare	VERB
ftr-439	397	48	obsolete	obsolete	ADJ
ftr-439	397	49	following	follow	VERB
ftr-439	397	50	the	the	DET
ftr-439	397	51	adoption	adoption	NOUN
ftr-439	397	52	of	of	ADP
ftr-439	397	53	the	the	DET
ftr-439	397	54	1983	1983	NUM
ftr-439	397	55	regulations	regulation	NOUN
ftr-439	397	56	.	.	PUNCT
ftr-439	398	1	rev	rev	PROPN
ftr-439	398	2	.	.	PUNCT
ftr-439	399	1	rul	rul	PROPN
ftr-439	399	2	.	.	PUNCT
ftr-439	400	1	84	84	NUM
ftr-439	400	2	-	-	SYM
ftr-439	400	3	172	172	NUM
ftr-439	400	4	,	,	PUNCT
ftr-439	400	5	1984	1984	NUM
ftr-439	400	6	-	-	SYM
ftr-439	400	7	2	2	NUM
ftr-439	400	8	c.b	c.b	PROPN
ftr-439	400	9	.	.	PROPN
ftr-439	400	10	315	315	NUM
ftr-439	400	11	.	.	PUNCT
ftr-439	401	1	51	51	NUM
ftr-439	401	2	.	.	PUNCT
ftr-439	402	1	gen	gen	PROPN
ftr-439	402	2	.	.	PROPN
ftr-439	402	3	couns	couns	PROPN
ftr-439	402	4	.	.	PUNCT
ftr-439	403	1	mem	mem	PROPN
ftr-439	403	2	.	.	PUNCT
ftr-439	404	1	36,540	36,540	NUM
ftr-439	404	2	(	(	PUNCT
ftr-439	404	3	jan	jan	PROPN
ftr-439	404	4	.	.	PROPN
ftr-439	404	5	5	5	NUM
ftr-439	404	6	,	,	PUNCT
ftr-439	404	7	1976	1976	NUM
ftr-439	404	8	)	)	PUNCT
ftr-439	404	9	.	.	PUNCT
ftr-439	405	1	see	see	VERB
ftr-439	405	2	rev	rev	PROPN
ftr-439	405	3	.	.	PROPN
ftr-439	406	1	rul	rul	PROPN
ftr-439	406	2	.	.	PUNCT
ftr-439	407	1	76	76	NUM
ftr-439	407	2	-	-	SYM
ftr-439	407	3	215	215	NUM
ftr-439	407	4	,	,	PUNCT
ftr-439	407	5	supm	supm	NOUN
ftr-439	407	6	note	note	VERB
ftr-439	407	7	50	50	NUM
ftr-439	407	8	.	.	NUM
ftr-439	407	9	19991	19991	NUM
ftr-439	408	1	florida	florida	PROPN
ftr-439	408	2	tax	tax	PROPN
ftr-439	408	3	review	review	NOUN
ftr-439	408	4	highly	highly	ADV
ftr-439	408	5	complex	complex	ADJ
ftr-439	408	6	agreement	agreement	NOUN
ftr-439	408	7	,	,	PUNCT
ftr-439	408	8	an	an	DET
ftr-439	408	9	increase	increase	NOUN
ftr-439	408	10	in	in	ADP
ftr-439	408	11	the	the	DET
ftr-439	408	12	selling	selling	NOUN
ftr-439	408	13	price	price	NOUN
ftr-439	408	14	of	of	ADP
ftr-439	408	15	the	the	DET
ftr-439	408	16	oil	oil	NOUN
ftr-439	408	17	produced	produce	VERB
ftr-439	408	18	a	a	DET
ftr-439	408	19	disproportionately	disproportionately	ADV
ftr-439	408	20	large	large	ADJ
ftr-439	408	21	increase	increase	NOUN
ftr-439	408	22	in	in	ADP
ftr-439	408	23	the	the	DET
ftr-439	408	24	computed	compute	VERB
ftr-439	408	25	amount	amount	NOUN
ftr-439	408	26	of	of	ADP
ftr-439	408	27	taxable	taxable	ADJ
ftr-439	408	28	income	income	NOUN
ftr-439	408	29	and	and	CCONJ
ftr-439	408	30	thus	thus	ADV
ftr-439	408	31	in	in	ADP
ftr-439	408	32	the	the	DET
ftr-439	408	33	amount	amount	NOUN
ftr-439	408	34	treated	treat	VERB
ftr-439	408	35	as	as	ADP
ftr-439	408	36	a	a	DET
ftr-439	408	37	tax	tax	NOUN
ftr-439	408	38	.	.	PUNCT
ftr-439	409	1	in	in	ADP
ftr-439	409	2	addition	addition	NOUN
ftr-439	409	3	,	,	PUNCT
ftr-439	409	4	the	the	DET
ftr-439	409	5	payment	payment	NOUN
ftr-439	409	6	of	of	ADP
ftr-439	409	7	this	this	DET
ftr-439	409	8	amount	amount	NOUN
ftr-439	409	9	was	be	AUX
ftr-439	409	10	to	to	PART
ftr-439	409	11	be	be	AUX
ftr-439	409	12	discharged	discharge	VERB
ftr-439	409	13	from	from	ADP
ftr-439	409	14	the	the	DET
ftr-439	409	15	share	share	NOUN
ftr-439	409	16	of	of	ADP
ftr-439	409	17	production	production	NOUN
ftr-439	409	18	allocated	allocate	VERB
ftr-439	409	19	to	to	ADP
ftr-439	409	20	the	the	DET
ftr-439	409	21	agency	agency	NOUN
ftr-439	409	22	.	.	PUNCT
ftr-439	410	1	the	the	DET
ftr-439	410	2	memorandum	memorandum	NOUN
ftr-439	410	3	concludes	conclude	VERB
ftr-439	410	4	,	,	PUNCT
ftr-439	410	5	first	first	ADV
ftr-439	410	6	,	,	PUNCT
ftr-439	410	7	that	that	SCONJ
ftr-439	410	8	the	the	DET
ftr-439	410	9	amounts	amount	NOUN
ftr-439	410	10	paid	pay	VERB
ftr-439	410	11	under	under	ADP
ftr-439	410	12	the	the	DET
ftr-439	410	13	agreement	agreement	NOUN
ftr-439	410	14	are	be	AUX
ftr-439	410	15	royalties	royalty	NOUN
ftr-439	410	16	,	,	PUNCT
ftr-439	410	17	not	not	PART
ftr-439	410	18	taxes	taxis	NOUN
ftr-439	410	19	,	,	PUNCT
ftr-439	410	20	and	and	CCONJ
ftr-439	410	21	thus	thus	ADV
ftr-439	410	22	are	be	AUX
ftr-439	410	23	not	not	PART
ftr-439	410	24	creditable	creditable	ADJ
ftr-439	410	25	.	.	PUNCT
ftr-439	411	1	that	that	DET
ftr-439	411	2	conclusion	conclusion	NOUN
ftr-439	411	3	,	,	PUNCT
ftr-439	411	4	which	which	PRON
ftr-439	411	5	seemed	seem	VERB
ftr-439	411	6	generally	generally	ADV
ftr-439	411	7	correct	correct	ADJ
ftr-439	411	8	,	,	PUNCT
ftr-439	411	9	was	be	AUX
ftr-439	411	10	sufficient	sufficient	ADJ
ftr-439	411	11	to	to	PART
ftr-439	411	12	dispose	dispose	VERB
ftr-439	411	13	of	of	ADP
ftr-439	411	14	the	the	DET
ftr-439	411	15	ruling	rule	VERB
ftr-439	411	16	request	request	NOUN
ftr-439	411	17	before	before	ADP
ftr-439	411	18	the	the	DET
ftr-439	411	19	service	service	NOUN
ftr-439	411	20	.	.	PUNCT
ftr-439	412	1	however	however	ADV
ftr-439	412	2	,	,	PUNCT
ftr-439	412	3	the	the	DET
ftr-439	412	4	memorandum	memorandum	NOUN
ftr-439	412	5	continued	continue	VERB
ftr-439	412	6	to	to	PART
ftr-439	412	7	conclude	conclude	VERB
ftr-439	412	8	that	that	SCONJ
ftr-439	412	9	even	even	ADV
ftr-439	412	10	if	if	SCONJ
ftr-439	412	11	a	a	DET
ftr-439	412	12	part	part	NOUN
ftr-439	412	13	of	of	ADP
ftr-439	412	14	the	the	DET
ftr-439	412	15	allocation	allocation	NOUN
ftr-439	412	16	of	of	ADP
ftr-439	412	17	production	production	NOUN
ftr-439	412	18	to	to	ADP
ftr-439	412	19	the	the	DET
ftr-439	412	20	government	government	NOUN
ftr-439	412	21	agency	agency	NOUN
ftr-439	412	22	did	do	AUX
ftr-439	412	23	constitute	constitute	VERB
ftr-439	412	24	the	the	DET
ftr-439	412	25	payment	payment	NOUN
ftr-439	412	26	of	of	ADP
ftr-439	412	27	a	a	DET
ftr-439	412	28	tax	tax	NOUN
ftr-439	412	29	,	,	PUNCT
ftr-439	412	30	that	that	SCONJ
ftr-439	412	31	the	the	DET
ftr-439	412	32	tax	tax	NOUN
ftr-439	412	33	would	would	AUX
ftr-439	412	34	still	still	ADV
ftr-439	412	35	not	not	PART
ftr-439	412	36	be	be	AUX
ftr-439	412	37	creditable	creditable	ADJ
ftr-439	412	38	because	because	SCONJ
ftr-439	412	39	the	the	DET
ftr-439	412	40	portion	portion	NOUN
ftr-439	412	41	of	of	ADP
ftr-439	412	42	the	the	DET
ftr-439	412	43	allocation	allocation	NOUN
ftr-439	412	44	of	of	ADP
ftr-439	412	45	production	production	NOUN
ftr-439	412	46	that	that	PRON
ftr-439	412	47	constitutes	constitute	VERB
ftr-439	412	48	a	a	DET
ftr-439	412	49	tax	tax	NOUN
ftr-439	412	50	can	can	AUX
ftr-439	412	51	not	not	PART
ftr-439	412	52	be	be	AUX
ftr-439	412	53	severed	sever	VERB
ftr-439	412	54	from	from	ADP
ftr-439	412	55	the	the	DET
ftr-439	412	56	portion	portion	NOUN
ftr-439	412	57	that	that	PRON
ftr-439	412	58	constitutes	constitute	VERB
ftr-439	412	59	a	a	DET
ftr-439	412	60	royalty	royalty	NOUN
ftr-439	412	61	.	.	PUNCT
ftr-439	413	1	thirdly	thirdly	ADV
ftr-439	413	2	,	,	PUNCT
ftr-439	413	3	if	if	SCONJ
ftr-439	413	4	that	that	PRON
ftr-439	413	5	were	be	AUX
ftr-439	413	6	not	not	PART
ftr-439	413	7	enough	enough	ADV
ftr-439	413	8	,	,	PUNCT
ftr-439	413	9	the	the	DET
ftr-439	413	10	memorandum	memorandum	NOUN
ftr-439	413	11	further	far	ADV
ftr-439	413	12	asserted	assert	VERB
ftr-439	413	13	that	that	SCONJ
ftr-439	413	14	even	even	ADV
ftr-439	413	15	if	if	SCONJ
ftr-439	413	16	the	the	DET
ftr-439	413	17	portion	portion	NOUN
ftr-439	413	18	of	of	ADP
ftr-439	413	19	the	the	DET
ftr-439	413	20	allocation	allocation	NOUN
ftr-439	413	21	that	that	PRON
ftr-439	413	22	constitutes	constitute	VERB
ftr-439	413	23	a	a	DET
ftr-439	413	24	royalty	royalty	NOUN
ftr-439	413	25	could	could	AUX
ftr-439	413	26	be	be	AUX
ftr-439	413	27	severed	sever	VERB
ftr-439	413	28	,	,	PUNCT
ftr-439	413	29	it	it	PRON
ftr-439	413	30	would	would	AUX
ftr-439	413	31	still	still	ADV
ftr-439	413	32	not	not	PART
ftr-439	413	33	be	be	AUX
ftr-439	413	34	creditable	creditable	ADJ
ftr-439	413	35	because	because	SCONJ
ftr-439	413	36	the	the	DET
ftr-439	413	37	tax	tax	NOUN
ftr-439	413	38	did	do	AUX
ftr-439	413	39	not	not	PART
ftr-439	413	40	constitute	constitute	VERB
ftr-439	413	41	a	a	DET
ftr-439	413	42	tax	tax	NOUN
ftr-439	413	43	on	on	ADP
ftr-439	413	44	income	income	NOUN
ftr-439	413	45	.	.	PUNCT
ftr-439	414	1	referring	refer	VERB
ftr-439	414	2	to	to	ADP
ftr-439	414	3	the	the	DET
ftr-439	414	4	base	base	NOUN
ftr-439	414	5	of	of	ADP
ftr-439	414	6	the	the	DET
ftr-439	414	7	tax	tax	NOUN
ftr-439	414	8	as	as	ADP
ftr-439	414	9	"	"	PUNCT
ftr-439	414	10	fictitious	fictitious	ADJ
ftr-439	414	11	income	income	NOUN
ftr-439	414	12	,	,	PUNCT
ftr-439	414	13	"	"	PUNCT
ftr-439	414	14	the	the	DET
ftr-439	414	15	memorandum	memorandum	NOUN
ftr-439	414	16	argues	argue	VERB
ftr-439	414	17	that	that	SCONJ
ftr-439	414	18	if	if	SCONJ
ftr-439	414	19	the	the	DET
ftr-439	414	20	tax	tax	NOUN
ftr-439	414	21	base	base	NOUN
ftr-439	414	22	includes	include	VERB
ftr-439	414	23	"	"	PUNCT
ftr-439	414	24	substantial	substantial	ADJ
ftr-439	414	25	amounts	amount	NOUN
ftr-439	414	26	of	of	ADP
ftr-439	414	27	fictitious	fictitious	ADJ
ftr-439	414	28	income	income	NOUN
ftr-439	414	29	,	,	PUNCT
ftr-439	414	30	"	"	PUNCT
ftr-439	414	31	it	it	PRON
ftr-439	414	32	does	do	AUX
ftr-439	414	33	not	not	PART
ftr-439	414	34	fall	fall	VERB
ftr-439	414	35	"	"	PUNCT
ftr-439	414	36	predominantly	predominantly	ADV
ftr-439	414	37	on	on	ADP
ftr-439	414	38	net	net	ADJ
ftr-439	414	39	gain	gain	NOUN
ftr-439	414	40	in	in	ADP
ftr-439	414	41	the	the	DET
ftr-439	414	42	american	american	ADJ
ftr-439	414	43	sense	sense	NOUN
ftr-439	414	44	"	"	PUNCT
ftr-439	414	45	and	and	CCONJ
ftr-439	414	46	thus	thus	ADV
ftr-439	414	47	is	be	AUX
ftr-439	414	48	not	not	PART
ftr-439	414	49	a	a	DET
ftr-439	414	50	tax	tax	NOUN
ftr-439	414	51	on	on	ADP
ftr-439	414	52	income	income	NOUN
ftr-439	414	53	.	.	PUNCT
ftr-439	415	1	this	this	DET
ftr-439	415	2	third	third	ADJ
ftr-439	415	3	alternative	alternative	ADJ
ftr-439	415	4	basis	basis	NOUN
ftr-439	415	5	for	for	ADP
ftr-439	415	6	denying	deny	VERB
ftr-439	415	7	the	the	DET
ftr-439	415	8	credit	credit	NOUN
ftr-439	415	9	represented	represent	VERB
ftr-439	415	10	an	an	DET
ftr-439	415	11	abrupt	abrupt	ADJ
ftr-439	415	12	reversal	reversal	NOUN
ftr-439	415	13	of	of	ADP
ftr-439	415	14	the	the	DET
ftr-439	415	15	position	position	NOUN
ftr-439	415	16	that	that	PRON
ftr-439	415	17	the	the	DET
ftr-439	415	18	service	service	NOUN
ftr-439	415	19	has	have	AUX
ftr-439	415	20	held	hold	VERB
ftr-439	415	21	for	for	ADP
ftr-439	415	22	nearly	nearly	ADV
ftr-439	415	23	50	50	NUM
ftr-439	415	24	years	year	NOUN
ftr-439	415	25	.	.	PUNCT
ftr-439	416	1	52	52	NUM
ftr-439	416	2	the	the	DET
ftr-439	416	3	reason	reason	NOUN
ftr-439	416	4	for	for	ADP
ftr-439	416	5	that	that	DET
ftr-439	416	6	reversal	reversal	NOUN
ftr-439	416	7	of	of	ADP
ftr-439	416	8	policy	policy	NOUN
ftr-439	416	9	apparently	apparently	ADV
ftr-439	416	10	is	be	AUX
ftr-439	416	11	to	to	PART
ftr-439	416	12	be	be	AUX
ftr-439	416	13	found	find	VERB
ftr-439	416	14	in	in	ADP
ftr-439	416	15	the	the	DET
ftr-439	416	16	conclusion	conclusion	NOUN
ftr-439	416	17	reached	reach	VERB
ftr-439	416	18	10	10	NUM
ftr-439	416	19	years	year	NOUN
ftr-439	416	20	before	before	ADP
ftr-439	416	21	that	that	SCONJ
ftr-439	416	22	the	the	DET
ftr-439	416	23	denial	denial	NOUN
ftr-439	416	24	of	of	ADP
ftr-439	416	25	the	the	DET
ftr-439	416	26	credit	credit	NOUN
ftr-439	416	27	for	for	ADP
ftr-439	416	28	the	the	DET
ftr-439	416	29	payments	payment	NOUN
ftr-439	416	30	by	by	ADP
ftr-439	416	31	the	the	DET
ftr-439	416	32	oil	oil	NOUN
ftr-439	416	33	producers	producer	NOUN
ftr-439	416	34	would	would	AUX
ftr-439	416	35	be	be	AUX
ftr-439	416	36	inconsistent	inconsistent	ADJ
ftr-439	416	37	with	with	ADP
ftr-439	416	38	the	the	DET
ftr-439	416	39	line	line	NOUN
ftr-439	416	40	of	of	ADP
ftr-439	416	41	authority	authority	NOUN
ftr-439	416	42	flowing	flow	VERB
ftr-439	416	43	from	from	ADP
ftr-439	416	44	keen	keen	ADJ
ftr-439	416	45	.	.	PUNCT
ftr-439	417	1	if	if	SCONJ
ftr-439	417	2	that	that	PRON
ftr-439	417	3	were	be	AUX
ftr-439	417	4	so	so	ADV
ftr-439	417	5	,	,	PUNCT
ftr-439	417	6	the	the	DET
ftr-439	417	7	oil	oil	NOUN
ftr-439	417	8	royalties	royalty	NOUN
ftr-439	417	9	could	could	AUX
ftr-439	417	10	not	not	PART
ftr-439	417	11	be	be	AUX
ftr-439	417	12	attacked	attack	VERB
ftr-439	417	13	without	without	ADP
ftr-439	417	14	first	first	ADV
ftr-439	417	15	undermining	undermine	VERB
ftr-439	417	16	the	the	DET
ftr-439	417	17	precedential	precedential	ADJ
ftr-439	417	18	value	value	NOUN
ftr-439	417	19	of	of	ADP
ftr-439	417	20	that	that	DET
ftr-439	417	21	line	line	NOUN
ftr-439	417	22	of	of	ADP
ftr-439	417	23	authority	authority	NOUN
ftr-439	417	24	.	.	PUNCT
ftr-439	418	1	that	that	DET
ftr-439	418	2	undermining	undermining	NOUN
ftr-439	418	3	was	be	AUX
ftr-439	418	4	developed	develop	VERB
ftr-439	418	5	in	in	ADP
ftr-439	418	6	general	general	ADJ
ftr-439	418	7	counsel	counsel	NOUN
ftr-439	418	8	memorandum	memorandum	NOUN
ftr-439	418	9	3655253	3655253	NUM
ftr-439	418	10	which	which	PRON
ftr-439	418	11	nominally	nominally	ADV
ftr-439	418	12	addressed	address	VERB
ftr-439	418	13	the	the	DET
ftr-439	418	14	issue	issue	NOUN
ftr-439	418	15	of	of	ADP
ftr-439	418	16	whether	whether	SCONJ
ftr-439	418	17	the	the	DET
ftr-439	418	18	ontario	ontario	PROPN
ftr-439	418	19	mining	mining	PROPN
ftr-439	418	20	tax	tax	PROPN
ftr-439	418	21	act	act	NOUN
ftr-439	418	22	constituted	constitute	VERB
ftr-439	418	23	an	an	DET
ftr-439	418	24	income	income	NOUN
ftr-439	418	25	tax	tax	NOUN
ftr-439	418	26	.	.	PUNCT
ftr-439	419	1	the	the	DET
ftr-439	419	2	ontario	ontario	PROPN
ftr-439	419	3	tax	tax	NOUN
ftr-439	419	4	was	be	AUX
ftr-439	419	5	imposed	impose	VERB
ftr-439	419	6	on	on	ADP
ftr-439	419	7	the	the	DET
ftr-439	419	8	net	net	ADJ
ftr-439	419	9	profit	profit	NOUN
ftr-439	419	10	from	from	ADP
ftr-439	419	11	mining	mining	NOUN
ftr-439	419	12	and	and	CCONJ
ftr-439	419	13	generally	generally	ADV
ftr-439	419	14	resembled	resemble	VERB
ftr-439	419	15	an	an	DET
ftr-439	419	16	income	income	NOUN
ftr-439	419	17	tax	tax	NOUN
ftr-439	419	18	.	.	PUNCT
ftr-439	420	1	however	however	ADV
ftr-439	420	2	,	,	PUNCT
ftr-439	420	3	to	to	PART
ftr-439	420	4	deal	deal	VERB
ftr-439	420	5	with	with	ADP
ftr-439	420	6	the	the	DET
ftr-439	420	7	problem	problem	NOUN
ftr-439	420	8	of	of	ADP
ftr-439	420	9	an	an	DET
ftr-439	420	10	52	52	NUM
ftr-439	420	11	.	.	PUNCT
ftr-439	421	1	it	it	PRON
ftr-439	421	2	is	be	AUX
ftr-439	421	3	evident	evident	ADJ
ftr-439	421	4	from	from	ADP
ftr-439	421	5	gen	gen	PROPN
ftr-439	421	6	.	.	PROPN
ftr-439	421	7	couns	couns	PROPN
ftr-439	421	8	.	.	PUNCT
ftr-439	422	1	mem	mem	PROPN
ftr-439	422	2	.	.	PUNCT
ftr-439	423	1	37,263	37,263	NUM
ftr-439	423	2	(	(	PUNCT
ftr-439	423	3	sept	sept	PROPN
ftr-439	423	4	.	.	PROPN
ftr-439	423	5	21	21	NUM
ftr-439	423	6	,	,	PUNCT
ftr-439	423	7	1977	1977	NUM
ftr-439	423	8	)	)	PUNCT
ftr-439	423	9	,	,	PUNCT
ftr-439	423	10	that	that	SCONJ
ftr-439	423	11	the	the	DET
ftr-439	423	12	service	service	NOUN
ftr-439	423	13	believed	believe	VERB
ftr-439	423	14	that	that	SCONJ
ftr-439	423	15	its	its	PRON
ftr-439	423	16	reversal	reversal	NOUN
ftr-439	423	17	of	of	ADP
ftr-439	423	18	position	position	NOUN
ftr-439	423	19	received	receive	VERB
ftr-439	423	20	support	support	NOUN
ftr-439	423	21	from	from	ADP
ftr-439	423	22	the	the	DET
ftr-439	423	23	decision	decision	NOUN
ftr-439	423	24	of	of	ADP
ftr-439	423	25	the	the	DET
ftr-439	423	26	court	court	NOUN
ftr-439	423	27	of	of	ADP
ftr-439	423	28	claims	claim	NOUN
ftr-439	423	29	in	in	ADP
ftr-439	423	30	the	the	DET
ftr-439	423	31	bank	bank	PROPN
ftr-439	423	32	of	of	ADP
ftr-439	423	33	america	america	PROPN
ftr-439	423	34	case	case	NOUN
ftr-439	423	35	.	.	PUNCT
ftr-439	424	1	that	that	DET
ftr-439	424	2	case	case	NOUN
ftr-439	424	3	involved	involve	VERB
ftr-439	424	4	a	a	DET
ftr-439	424	5	gross	gross	ADJ
ftr-439	424	6	income	income	NOUN
ftr-439	424	7	tax	tax	NOUN
ftr-439	424	8	which	which	PRON
ftr-439	424	9	the	the	DET
ftr-439	424	10	trial	trial	NOUN
ftr-439	424	11	commissioner	commissioner	NOUN
ftr-439	424	12	had	have	AUX
ftr-439	424	13	held	hold	VERB
ftr-439	424	14	to	to	PART
ftr-439	424	15	fall	fall	VERB
ftr-439	424	16	within	within	ADP
ftr-439	424	17	the	the	DET
ftr-439	424	18	u.s	u.s	PROPN
ftr-439	424	19	.	.	PROPN
ftr-439	424	20	conception	conception	NOUN
ftr-439	424	21	of	of	ADP
ftr-439	424	22	an	an	DET
ftr-439	424	23	income	income	NOUN
ftr-439	424	24	tax	tax	NOUN
ftr-439	424	25	because	because	SCONJ
ftr-439	424	26	at	at	ADP
ftr-439	424	27	the	the	DET
ftr-439	424	28	time	time	NOUN
ftr-439	424	29	it	it	PRON
ftr-439	424	30	was	be	AUX
ftr-439	424	31	commonly	commonly	ADV
ftr-439	424	32	believed	believe	VERB
ftr-439	424	33	that	that	SCONJ
ftr-439	424	34	the	the	DET
ftr-439	424	35	sixteenth	sixteenth	ADJ
ftr-439	424	36	amendment	amendment	NOUN
ftr-439	424	37	allowed	allow	VERB
ftr-439	424	38	a	a	DET
ftr-439	424	39	tax	tax	NOUN
ftr-439	424	40	on	on	ADP
ftr-439	424	41	gross	gross	ADJ
ftr-439	424	42	income	income	NOUN
ftr-439	424	43	and	and	CCONJ
ftr-439	424	44	that	that	SCONJ
ftr-439	424	45	deductions	deduction	NOUN
ftr-439	424	46	were	be	AUX
ftr-439	424	47	a	a	DET
ftr-439	424	48	matter	matter	NOUN
ftr-439	424	49	of	of	ADP
ftr-439	424	50	legislative	legislative	ADJ
ftr-439	424	51	grace	grace	NOUN
ftr-439	424	52	.	.	PUNCT
ftr-439	425	1	while	while	SCONJ
ftr-439	425	2	this	this	DET
ftr-439	425	3	decision	decision	NOUN
ftr-439	425	4	was	be	AUX
ftr-439	425	5	reversed	reverse	VERB
ftr-439	425	6	by	by	ADP
ftr-439	425	7	the	the	DET
ftr-439	425	8	full	full	ADJ
ftr-439	425	9	court	court	NOUN
ftr-439	425	10	,	,	PUNCT
ftr-439	425	11	the	the	DET
ftr-439	425	12	court	court	NOUN
ftr-439	425	13	made	make	VERB
ftr-439	425	14	clear	clear	ADJ
ftr-439	425	15	that	that	SCONJ
ftr-439	425	16	its	its	PRON
ftr-439	425	17	decision	decision	NOUN
ftr-439	425	18	was	be	AUX
ftr-439	425	19	not	not	PART
ftr-439	425	20	intended	intend	VERB
ftr-439	425	21	to	to	PART
ftr-439	425	22	bar	bar	VERB
ftr-439	425	23	a	a	DET
ftr-439	425	24	credit	credit	NOUN
ftr-439	425	25	for	for	ADP
ftr-439	425	26	a	a	DET
ftr-439	425	27	gross	gross	ADJ
ftr-439	425	28	income	income	NOUN
ftr-439	425	29	tax	tax	NOUN
ftr-439	425	30	used	use	VERB
ftr-439	425	31	as	as	ADP
ftr-439	425	32	a	a	DET
ftr-439	425	33	proxy	proxy	NOUN
ftr-439	425	34	for	for	ADP
ftr-439	425	35	a	a	DET
ftr-439	425	36	net	net	ADJ
ftr-439	425	37	income	income	NOUN
ftr-439	425	38	tax	tax	NOUN
ftr-439	425	39	,	,	PUNCT
ftr-439	425	40	such	such	ADJ
ftr-439	425	41	as	as	SCONJ
ftr-439	425	42	was	be	AUX
ftr-439	425	43	involved	involve	VERB
ftr-439	425	44	in	in	ADP
ftr-439	425	45	santa	santa	PROPN
ftr-439	425	46	eulalia	eulalia	PROPN
ftr-439	425	47	mining	mining	PROPN
ftr-439	425	48	co.	co.	PROPN
ftr-439	426	1	v.	v.	PROPN
ftr-439	426	2	commissioner	commissioner	PROPN
ftr-439	426	3	,	,	PUNCT
ftr-439	426	4	2	2	NUM
ftr-439	426	5	t.c	t.c	PROPN
ftr-439	426	6	.	.	PROPN
ftr-439	426	7	241	241	NUM
ftr-439	426	8	(	(	PUNCT
ftr-439	426	9	1943	1943	NUM
ftr-439	426	10	)	)	PUNCT
ftr-439	426	11	.	.	PUNCT
ftr-439	427	1	53	53	NUM
ftr-439	427	2	.	.	PUNCT
ftr-439	428	1	gen	gen	PROPN
ftr-439	428	2	.	.	PROPN
ftr-439	428	3	couns	couns	PROPN
ftr-439	428	4	.	.	PUNCT
ftr-439	429	1	mem	mem	PROPN
ftr-439	429	2	.	.	X
ftr-439	430	1	36,552	36,552	NUM
ftr-439	430	2	(	(	PUNCT
ftr-439	430	3	jan	jan	PROPN
ftr-439	430	4	.	.	PROPN
ftr-439	430	5	19	19	NUM
ftr-439	430	6	,	,	PUNCT
ftr-439	430	7	1976	1976	NUM
ftr-439	430	8	)	)	PUNCT
ftr-439	430	9	.	.	PUNCT
ftr-439	431	1	[	[	X
ftr-439	431	2	vol	vol	X
ftr-439	431	3	4:2	4:2	NUM
ftr-439	431	4	international	international	ADJ
ftr-439	431	5	comity	comity	NOUN
ftr-439	431	6	and	and	CCONJ
ftr-439	431	7	the	the	DET
ftr-439	431	8	foreign	foreign	ADJ
ftr-439	431	9	tar	tar	NOUN
ftr-439	431	10	credit	credit	NOUN
ftr-439	431	11	integrated	integrate	VERB
ftr-439	431	12	miner	miner	NOUN
ftr-439	431	13	-	-	PUNCT
ftr-439	431	14	manufacturer	manufacturer	NOUN
ftr-439	431	15	that	that	PRON
ftr-439	431	16	sold	sell	VERB
ftr-439	431	17	processed	process	VERB
ftr-439	431	18	minerals	mineral	NOUN
ftr-439	431	19	rather	rather	ADV
ftr-439	431	20	than	than	ADP
ftr-439	431	21	ore	ore	NOUN
ftr-439	431	22	,	,	PUNCT
ftr-439	431	23	the	the	DET
ftr-439	431	24	tax	tax	NOUN
ftr-439	431	25	provided	provide	VERB
ftr-439	431	26	that	that	DET
ftr-439	431	27	profit	profit	NOUN
ftr-439	431	28	included	include	VERB
ftr-439	431	29	the	the	DET
ftr-439	431	30	market	market	NOUN
ftr-439	431	31	value	value	NOUN
ftr-439	431	32	of	of	ADP
ftr-439	431	33	the	the	DET
ftr-439	431	34	output	output	NOUN
ftr-439	431	35	at	at	ADP
ftr-439	431	36	the	the	DET
ftr-439	431	37	mine	mine	ADJ
ftr-439	431	38	head	head	NOUN
ftr-439	431	39	.	.	PUNCT
ftr-439	432	1	the	the	DET
ftr-439	432	2	ontario	ontario	PROPN
ftr-439	432	3	tax	tax	NOUN
ftr-439	432	4	thus	thus	ADV
ftr-439	432	5	presented	present	VERB
ftr-439	432	6	a	a	DET
ftr-439	432	7	second	second	ADJ
ftr-439	432	8	type	type	NOUN
ftr-439	432	9	of	of	ADP
ftr-439	432	10	nonconformity	nonconformity	NOUN
ftr-439	432	11	which	which	PRON
ftr-439	432	12	had	have	AUX
ftr-439	432	13	troubled	trouble	VERB
ftr-439	432	14	the	the	DET
ftr-439	432	15	administration	administration	NOUN
ftr-439	432	16	of	of	ADP
ftr-439	432	17	the	the	DET
ftr-439	432	18	foreign	foreign	ADJ
ftr-439	432	19	tax	tax	NOUN
ftr-439	432	20	credit	credit	NOUN
ftr-439	432	21	from	from	ADP
ftr-439	432	22	the	the	DET
ftr-439	432	23	very	very	ADJ
ftr-439	432	24	beginning	beginning	NOUN
ftr-439	432	25	:	:	PUNCT
ftr-439	432	26	whether	whether	SCONJ
ftr-439	432	27	a	a	DET
ftr-439	432	28	tax	tax	NOUN
ftr-439	432	29	that	that	PRON
ftr-439	432	30	employed	employ	VERB
ftr-439	432	31	notions	notion	NOUN
ftr-439	432	32	of	of	ADP
ftr-439	432	33	deemed	deem	VERB
ftr-439	432	34	dispositions	disposition	NOUN
ftr-439	432	35	resulting	result	VERB
ftr-439	432	36	in	in	ADP
ftr-439	432	37	taxable	taxable	ADJ
ftr-439	432	38	gain	gain	NOUN
ftr-439	432	39	at	at	ADP
ftr-439	432	40	an	an	DET
ftr-439	432	41	earlier	early	ADJ
ftr-439	432	42	stage	stage	NOUN
ftr-439	432	43	of	of	ADP
ftr-439	432	44	the	the	DET
ftr-439	432	45	manufacturing	manufacturing	NOUN
ftr-439	432	46	process	process	NOUN
ftr-439	432	47	than	than	ADP
ftr-439	432	48	in	in	ADP
ftr-439	432	49	the	the	DET
ftr-439	432	50	united	united	PROPN
ftr-439	432	51	states	states	PROPN
ftr-439	432	52	was	be	AUX
ftr-439	432	53	nevertheless	nevertheless	ADV
ftr-439	432	54	an	an	DET
ftr-439	432	55	income	income	NOUN
ftr-439	432	56	tax	tax	NOUN
ftr-439	432	57	.	.	PUNCT
ftr-439	432	58	'	'	PUNCT
ftr-439	433	1	the	the	DET
ftr-439	433	2	ontario	ontario	PROPN
ftr-439	433	3	tax	tax	NOUN
ftr-439	433	4	did	do	AUX
ftr-439	433	5	not	not	PART
ftr-439	433	6	raise	raise	VERB
ftr-439	433	7	the	the	DET
ftr-439	433	8	issue	issue	NOUN
ftr-439	433	9	,	,	PUNCT
ftr-439	433	10	first	first	ADV
ftr-439	433	11	presented	present	VERB
ftr-439	433	12	in	in	ADP
ftr-439	433	13	keen	keen	PROPN
ftr-439	433	14	,	,	PUNCT
ftr-439	433	15	of	of	ADP
ftr-439	433	16	the	the	DET
ftr-439	433	17	creditability	creditability	NOUN
ftr-439	433	18	of	of	ADP
ftr-439	433	19	a	a	DET
ftr-439	433	20	tax	tax	NOUN
ftr-439	433	21	that	that	PRON
ftr-439	433	22	relied	rely	VERB
ftr-439	433	23	upon	upon	SCONJ
ftr-439	433	24	the	the	DET
ftr-439	433	25	use	use	NOUN
ftr-439	433	26	of	of	ADP
ftr-439	433	27	a	a	DET
ftr-439	433	28	proxy	proxy	NOUN
ftr-439	433	29	for	for	ADP
ftr-439	433	30	computed	computed	ADJ
ftr-439	433	31	income	income	NOUN
ftr-439	433	32	.	.	PUNCT
ftr-439	434	1	however	however	ADV
ftr-439	434	2	,	,	PUNCT
ftr-439	434	3	for	for	ADP
ftr-439	434	4	no	no	DET
ftr-439	434	5	reason	reason	NOUN
ftr-439	434	6	relevant	relevant	ADJ
ftr-439	434	7	to	to	ADP
ftr-439	434	8	the	the	DET
ftr-439	434	9	issue	issue	NOUN
ftr-439	434	10	before	before	ADP
ftr-439	434	11	it	it	PRON
ftr-439	434	12	,	,	PUNCT
ftr-439	434	13	general	general	ADJ
ftr-439	434	14	counsel	counsel	NOUN
ftr-439	434	15	memorandum	memorandum	NOUN
ftr-439	434	16	36552	36552	NUM
ftr-439	434	17	brought	bring	VERB
ftr-439	434	18	the	the	DET
ftr-439	434	19	early	early	ADJ
ftr-439	434	20	case	case	NOUN
ftr-439	434	21	within	within	ADP
ftr-439	434	22	the	the	DET
ftr-439	434	23	scope	scope	NOUN
ftr-439	434	24	of	of	ADP
ftr-439	434	25	its	its	PRON
ftr-439	434	26	analysis	analysis	NOUN
ftr-439	434	27	.	.	PUNCT
ftr-439	435	1	keen	keen	ADJ
ftr-439	435	2	was	be	AUX
ftr-439	435	3	said	say	VERB
ftr-439	435	4	to	to	PART
ftr-439	435	5	have	have	AUX
ftr-439	435	6	imposed	impose	VERB
ftr-439	435	7	a	a	DET
ftr-439	435	8	tax	tax	NOUN
ftr-439	435	9	on	on	ADP
ftr-439	435	10	"	"	PUNCT
ftr-439	435	11	unrealized	unrealized	ADJ
ftr-439	435	12	rental	rental	ADJ
ftr-439	435	13	income	income	NOUN
ftr-439	435	14	"	"	PUNCT
ftr-439	435	15	which	which	PRON
ftr-439	435	16	,	,	PUNCT
ftr-439	435	17	of	of	ADP
ftr-439	435	18	course	course	NOUN
ftr-439	435	19	,	,	PUNCT
ftr-439	435	20	did	do	AUX
ftr-439	435	21	not	not	PART
ftr-439	435	22	conform	conform	VERB
ftr-439	435	23	to	to	ADP
ftr-439	435	24	the	the	DET
ftr-439	435	25	united	united	PROPN
ftr-439	435	26	states	states	PROPN
ftr-439	435	27	standard	standard	PROPN
ftr-439	435	28	of	of	ADP
ftr-439	435	29	an	an	DET
ftr-439	435	30	income	income	NOUN
ftr-439	435	31	tax	tax	NOUN
ftr-439	435	32	.	.	PUNCT
ftr-439	436	1	thus	thus	ADV
ftr-439	436	2	,	,	PUNCT
ftr-439	436	3	the	the	DET
ftr-439	436	4	service	service	NOUN
ftr-439	436	5	concluded	conclude	VERB
ftr-439	436	6	,	,	PUNCT
ftr-439	436	7	the	the	DET
ftr-439	436	8	case	case	NOUN
ftr-439	436	9	was	be	AUX
ftr-439	436	10	inconsistent	inconsistent	ADJ
ftr-439	436	11	with	with	ADP
ftr-439	436	12	the	the	DET
ftr-439	436	13	later	later	ADJ
ftr-439	436	14	decision	decision	NOUN
ftr-439	436	15	of	of	ADP
ftr-439	436	16	the	the	DET
ftr-439	436	17	supreme	supreme	PROPN
ftr-439	436	18	court	court	PROPN
ftr-439	436	19	in	in	ADP
ftr-439	436	20	biddle	biddle	PROPN
ftr-439	436	21	which	which	PRON
ftr-439	436	22	required	require	VERB
ftr-439	436	23	such	such	ADJ
ftr-439	436	24	conformity	conformity	NOUN
ftr-439	436	25	.	.	PUNCT
ftr-439	437	1	chief	chief	ADJ
ftr-439	437	2	counsel	counsel	NOUN
ftr-439	437	3	's	's	PART
ftr-439	437	4	office	office	NOUN
ftr-439	437	5	thus	thus	ADV
ftr-439	437	6	suggested	suggest	VERB
ftr-439	437	7	to	to	ADP
ftr-439	437	8	their	their	PRON
ftr-439	437	9	colleagues	colleague	NOUN
ftr-439	437	10	in	in	ADP
ftr-439	437	11	the	the	DET
ftr-439	437	12	rulings	ruling	NOUN
ftr-439	437	13	division	division	NOUN
ftr-439	437	14	that	that	SCONJ
ftr-439	437	15	the	the	DET
ftr-439	437	16	long	long	ADV
ftr-439	437	17	-	-	PUNCT
ftr-439	437	18	outstanding	outstanding	ADJ
ftr-439	437	19	acquiescence	acquiescence	NOUN
ftr-439	437	20	in	in	ADP
ftr-439	437	21	keen	keen	ADJ
ftr-439	437	22	be	be	AUX
ftr-439	437	23	withdrawn	withdraw	VERB
ftr-439	437	24	and	and	CCONJ
ftr-439	437	25	that	that	SCONJ
ftr-439	437	26	the	the	DET
ftr-439	437	27	series	series	NOUN
ftr-439	437	28	of	of	ADP
ftr-439	437	29	rulings	ruling	NOUN
ftr-439	437	30	relying	rely	VERB
ftr-439	437	31	on	on	ADP
ftr-439	437	32	the	the	DET
ftr-439	437	33	doctrine	doctrine	NOUN
ftr-439	437	34	of	of	ADP
ftr-439	437	35	that	that	DET
ftr-439	437	36	case	case	NOUN
ftr-439	437	37	be	be	AUX
ftr-439	437	38	revoked.5	revoked.5	PROPN
ftr-439	437	39	d.	d.	NOUN
ftr-439	437	40	evaluating	evaluate	VERB
ftr-439	437	41	the	the	DET
ftr-439	437	42	attack	attack	NOUN
ftr-439	437	43	on	on	ADP
ftr-439	437	44	abuses	abuse	NOUN
ftr-439	437	45	these	these	DET
ftr-439	437	46	1970	1970	NUM
ftr-439	437	47	'	'	PART
ftr-439	437	48	era	era	NOUN
ftr-439	437	49	gcms	gcms	NOUN
ftr-439	437	50	make	make	VERB
ftr-439	437	51	it	it	PRON
ftr-439	437	52	clear	clear	ADJ
ftr-439	437	53	that	that	SCONJ
ftr-439	437	54	the	the	DET
ftr-439	437	55	service	service	NOUN
ftr-439	437	56	disowned	disown	VERB
ftr-439	437	57	the	the	DET
ftr-439	437	58	more	more	ADV
ftr-439	437	59	flexible	flexible	ADJ
ftr-439	437	60	approach	approach	NOUN
ftr-439	437	61	to	to	ADP
ftr-439	437	62	the	the	DET
ftr-439	437	63	concept	concept	NOUN
ftr-439	437	64	of	of	ADP
ftr-439	437	65	income	income	NOUN
ftr-439	437	66	taxation	taxation	NOUN
ftr-439	437	67	begun	begin	VERB
ftr-439	437	68	,	,	PUNCT
ftr-439	437	69	in	in	ADP
ftr-439	437	70	the	the	DET
ftr-439	437	71	1920s	1920s	NUM
ftr-439	437	72	with	with	ADP
ftr-439	437	73	the	the	DET
ftr-439	437	74	decisions	decision	NOUN
ftr-439	437	75	in	in	ADP
ftr-439	437	76	keen	keen	PROPN
ftr-439	437	77	and	and	CCONJ
ftr-439	437	78	burk	burk	PROPN
ftr-439	437	79	and	and	CCONJ
ftr-439	437	80	extending	extend	VERB
ftr-439	437	81	into	into	ADP
ftr-439	437	82	the	the	DET
ftr-439	437	83	decade	decade	NOUN
ftr-439	437	84	of	of	ADP
ftr-439	437	85	the	the	DET
ftr-439	437	86	1970s	1970	NOUN
ftr-439	437	87	,	,	PUNCT
ftr-439	437	88	solely	solely	ADV
ftr-439	437	89	in	in	ADP
ftr-439	437	90	order	order	NOUN
ftr-439	437	91	to	to	PART
ftr-439	437	92	strengthen	strengthen	VERB
ftr-439	437	93	its	its	PRON
ftr-439	437	94	litigating	litigating	NOUN
ftr-439	437	95	position	position	NOUN
ftr-439	437	96	with	with	ADP
ftr-439	437	97	respect	respect	NOUN
ftr-439	437	98	to	to	ADP
ftr-439	437	99	the	the	DET
ftr-439	437	100	oil	oil	NOUN
ftr-439	437	101	royalties	royalty	NOUN
ftr-439	437	102	.	.	PUNCT
ftr-439	438	1	two	two	NUM
ftr-439	438	2	observations	observation	NOUN
ftr-439	438	3	can	can	AUX
ftr-439	438	4	be	be	AUX
ftr-439	438	5	drawn	draw	VERB
ftr-439	438	6	from	from	ADP
ftr-439	438	7	that	that	DET
ftr-439	438	8	conclusion	conclusion	NOUN
ftr-439	438	9	.	.	PUNCT
ftr-439	439	1	first	first	ADV
ftr-439	439	2	,	,	PUNCT
ftr-439	439	3	the	the	DET
ftr-439	439	4	broad	broad	ADJ
ftr-439	439	5	revision	revision	NOUN
ftr-439	439	6	of	of	ADP
ftr-439	439	7	prior	prior	ADJ
ftr-439	439	8	law	law	NOUN
ftr-439	439	9	sought	seek	VERB
ftr-439	439	10	by	by	ADP
ftr-439	439	11	chief	chief	ADJ
ftr-439	439	12	counsel	counsel	NOUN
ftr-439	439	13	and	and	CCONJ
ftr-439	439	14	embodied	embody	VERB
ftr-439	439	15	in	in	ADP
ftr-439	439	16	the	the	DET
ftr-439	439	17	new	new	ADJ
ftr-439	439	18	ruling	rule	VERB
ftr-439	439	19	policy	policy	NOUN
ftr-439	439	20	was	be	AUX
ftr-439	439	21	entirely	entirely	ADV
ftr-439	439	22	unnecessary	unnecessary	ADJ
ftr-439	439	23	.	.	PUNCT
ftr-439	440	1	the	the	DET
ftr-439	440	2	fundamental	fundamental	ADJ
ftr-439	440	3	defect	defect	NOUN
ftr-439	440	4	in	in	ADP
ftr-439	440	5	the	the	DET
ftr-439	440	6	oil	oil	NOUN
ftr-439	440	7	payments	payment	NOUN
ftr-439	440	8	was	be	AUX
ftr-439	440	9	that	that	SCONJ
ftr-439	440	10	the	the	DET
ftr-439	440	11	payments	payment	NOUN
ftr-439	440	12	,	,	PUNCT
ftr-439	440	13	at	at	ADP
ftr-439	440	14	least	least	ADJ
ftr-439	440	15	in	in	ADP
ftr-439	440	16	substantial	substantial	ADJ
ftr-439	440	17	measure	measure	NOUN
ftr-439	440	18	,	,	PUNCT
ftr-439	440	19	were	be	AUX
ftr-439	440	20	not	not	PART
ftr-439	440	21	taxes	taxis	NOUN
ftr-439	440	22	,	,	PUNCT
ftr-439	440	23	and	and	CCONJ
ftr-439	440	24	that	that	DET
ftr-439	440	25	defect	defect	NOUN
ftr-439	440	26	was	be	AUX
ftr-439	440	27	recognized	recognize	VERB
ftr-439	440	28	at	at	ADP
ftr-439	440	29	the	the	DET
ftr-439	440	30	time	time	NOUN
ftr-439	440	31	.	.	PUNCT
ftr-439	441	1	that	that	DET
ftr-439	441	2	issue	issue	NOUN
ftr-439	441	3	,	,	PUNCT
ftr-439	441	4	of	of	ADP
ftr-439	441	5	course	course	NOUN
ftr-439	441	6	,	,	PUNCT
ftr-439	441	7	was	be	AUX
ftr-439	441	8	54	54	NUM
ftr-439	441	9	.	.	PUNCT
ftr-439	442	1	see	see	VERB
ftr-439	442	2	burk	burk	PROPN
ftr-439	442	3	brothers	brothers	PROPN
ftr-439	442	4	v.	v.	ADP
ftr-439	442	5	commissioner	commissioner	PROPN
ftr-439	442	6	,	,	PUNCT
ftr-439	442	7	supra	supra	PROPN
ftr-439	442	8	note	note	NOUN
ftr-439	442	9	34	34	NUM
ftr-439	442	10	.	.	PUNCT
ftr-439	443	1	55	55	NUM
ftr-439	443	2	.	.	PUNCT
ftr-439	443	3	including	include	VERB
ftr-439	443	4	rev	rev	PROPN
ftr-439	443	5	.	.	PROPN
ftr-439	443	6	rul	rul	PROPN
ftr-439	443	7	.	.	PROPN
ftr-439	443	8	272	272	NUM
ftr-439	443	9	,	,	PUNCT
ftr-439	443	10	1953	1953	NUM
ftr-439	443	11	-	-	SYM
ftr-439	443	12	2	2	NUM
ftr-439	443	13	c.b	c.b	PROPN
ftr-439	443	14	.	.	PROPN
ftr-439	443	15	56	56	NUM
ftr-439	443	16	(	(	PUNCT
ftr-439	443	17	haitian	haitian	ADJ
ftr-439	443	18	tax	tax	NOUN
ftr-439	443	19	similar	similar	ADJ
ftr-439	443	20	to	to	ADP
ftr-439	443	21	the	the	DET
ftr-439	443	22	french	french	PROPN
ftr-439	443	23	)	)	PUNCT
ftr-439	443	24	;	;	PUNCT
ftr-439	443	25	rev.rul	rev.rul	NOUN
ftr-439	443	26	,	,	PUNCT
ftr-439	443	27	59	59	NUM
ftr-439	443	28	-	-	SYM
ftr-439	443	29	192	192	NUM
ftr-439	443	30	,	,	PUNCT
ftr-439	443	31	1959	1959	NUM
ftr-439	443	32	-	-	SYM
ftr-439	443	33	1	1	NUM
ftr-439	443	34	c.b	c.b	PROPN
ftr-439	443	35	.	.	PROPN
ftr-439	443	36	191	191	NUM
ftr-439	443	37	,	,	PUNCT
ftr-439	443	38	and	and	CCONJ
ftr-439	443	39	rev.rul	rev.rul	NOUN
ftr-439	443	40	.	.	PUNCT
ftr-439	444	1	56	56	NUM
ftr-439	444	2	-	-	SYM
ftr-439	444	3	658	658	NUM
ftr-439	444	4	,	,	PUNCT
ftr-439	444	5	1956	1956	NUM
ftr-439	444	6	-	-	SYM
ftr-439	444	7	2	2	NUM
ftr-439	444	8	c.b	c.b	PROPN
ftr-439	444	9	.	.	PROPN
ftr-439	444	10	501	501	NUM
ftr-439	444	11	(	(	PUNCT
ftr-439	444	12	cuban	cuban	ADJ
ftr-439	444	13	tax	tax	NOUN
ftr-439	444	14	using	use	VERB
ftr-439	444	15	deemed	deem	VERB
ftr-439	444	16	disposition	disposition	NOUN
ftr-439	444	17	)	)	PUNCT
ftr-439	444	18	;	;	PUNCT
ftr-439	444	19	and	and	CCONJ
ftr-439	444	20	lt	lt	PROPN
ftr-439	444	21	.	.	PROPN
ftr-439	444	22	3997	3997	NUM
ftr-439	444	23	,	,	PUNCT
ftr-439	444	24	1950	1950	NUM
ftr-439	444	25	-	-	SYM
ftr-439	444	26	1	1	NUM
ftr-439	444	27	c.b	c.b	PROPN
ftr-439	444	28	.	.	PROPN
ftr-439	444	29	63	63	NUM
ftr-439	444	30	,	,	PUNCT
ftr-439	444	31	(	(	PUNCT
ftr-439	444	32	dominican	dominican	PROPN
ftr-439	444	33	republic	republic	NOUN
ftr-439	444	34	tax	tax	NOUN
ftr-439	444	35	on	on	ADP
ftr-439	444	36	estimated	estimate	VERB
ftr-439	444	37	income	income	NOUN
ftr-439	444	38	)	)	PUNCT
ftr-439	444	39	.	.	PUNCT
ftr-439	445	1	a	a	DET
ftr-439	445	2	similar	similar	ADJ
ftr-439	445	3	approach	approach	NOUN
ftr-439	445	4	was	be	AUX
ftr-439	445	5	taken	take	VERB
ftr-439	445	6	to	to	ADP
ftr-439	445	7	the	the	DET
ftr-439	445	8	decision	decision	NOUN
ftr-439	445	9	in	in	ADP
ftr-439	445	10	burk	burk	PROPN
ftr-439	445	11	brothers	brother	NOUN
ftr-439	445	12	and	and	CCONJ
ftr-439	445	13	the	the	DET
ftr-439	445	14	line	line	NOUN
ftr-439	445	15	of	of	ADP
ftr-439	445	16	authority	authority	NOUN
ftr-439	445	17	that	that	SCONJ
ftr-439	445	18	it	it	PRON
ftr-439	445	19	represents	represent	VERB
ftr-439	445	20	.	.	PUNCT
ftr-439	446	1	in	in	ADP
ftr-439	446	2	burk	burk	PROPN
ftr-439	446	3	brothers	brother	NOUN
ftr-439	446	4	the	the	DET
ftr-439	446	5	taxpayers	taxpayer	NOUN
ftr-439	446	6	had	have	AUX
ftr-439	446	7	been	be	AUX
ftr-439	446	8	subject	subject	ADJ
ftr-439	446	9	to	to	ADP
ftr-439	446	10	taxation	taxation	NOUN
ftr-439	446	11	in	in	ADP
ftr-439	446	12	india	india	PROPN
ftr-439	446	13	on	on	ADP
ftr-439	446	14	the	the	DET
ftr-439	446	15	appreciation	appreciation	NOUN
ftr-439	446	16	in	in	ADP
ftr-439	446	17	the	the	DET
ftr-439	446	18	value	value	NOUN
ftr-439	446	19	of	of	ADP
ftr-439	446	20	exported	export	VERB
ftr-439	446	21	goatskins	goatskin	NOUN
ftr-439	446	22	,	,	PUNCT
ftr-439	446	23	a	a	DET
ftr-439	446	24	tax	tax	NOUN
ftr-439	446	25	that	that	PRON
ftr-439	446	26	may	may	AUX
ftr-439	446	27	have	have	AUX
ftr-439	446	28	been	be	AUX
ftr-439	446	29	due	due	ADJ
ftr-439	446	30	at	at	ADP
ftr-439	446	31	the	the	DET
ftr-439	446	32	time	time	NOUN
ftr-439	446	33	of	of	ADP
ftr-439	446	34	export	export	NOUN
ftr-439	446	35	rather	rather	ADV
ftr-439	446	36	than	than	ADP
ftr-439	446	37	the	the	DET
ftr-439	446	38	later	later	ADJ
ftr-439	446	39	time	time	NOUN
ftr-439	446	40	of	of	ADP
ftr-439	446	41	the	the	DET
ftr-439	446	42	sale	sale	NOUN
ftr-439	446	43	of	of	ADP
ftr-439	446	44	the	the	DET
ftr-439	446	45	skins	skin	NOUN
ftr-439	446	46	in	in	ADP
ftr-439	446	47	the	the	DET
ftr-439	446	48	united	united	PROPN
ftr-439	446	49	states	states	PROPN
ftr-439	446	50	.	.	PUNCT
ftr-439	447	1	characterizing	characterize	VERB
ftr-439	447	2	the	the	DET
ftr-439	447	3	tax	tax	NOUN
ftr-439	447	4	as	as	ADP
ftr-439	447	5	"	"	PUNCT
ftr-439	447	6	triggered	trigger	VERB
ftr-439	447	7	by	by	ADP
ftr-439	447	8	a	a	DET
ftr-439	447	9	purchase	purchase	NOUN
ftr-439	447	10	"	"	PUNCT
ftr-439	447	11	and	and	CCONJ
ftr-439	447	12	"	"	PUNCT
ftr-439	447	13	without	without	ADP
ftr-439	447	14	reference	reference	NOUN
ftr-439	447	15	to	to	ADP
ftr-439	447	16	the	the	DET
ftr-439	447	17	amount	amount	NOUN
ftr-439	447	18	of	of	ADP
ftr-439	447	19	income	income	NOUN
ftr-439	447	20	,	,	PUNCT
ftr-439	447	21	if	if	SCONJ
ftr-439	447	22	any	any	PRON
ftr-439	447	23	,	,	PUNCT
ftr-439	447	24	actually	actually	ADV
ftr-439	447	25	realized	realize	VERB
ftr-439	447	26	during	during	ADP
ftr-439	447	27	the	the	DET
ftr-439	447	28	year	year	NOUN
ftr-439	447	29	,	,	PUNCT
ftr-439	447	30	"	"	PUNCT
ftr-439	447	31	general	general	ADJ
ftr-439	447	32	counsel	counsel	NOUN
ftr-439	447	33	memorandum	memorandum	NOUN
ftr-439	447	34	36,552	36,552	NUM
ftr-439	447	35	argued	argue	VERB
ftr-439	447	36	that	that	SCONJ
ftr-439	447	37	the	the	DET
ftr-439	447	38	tax	tax	NOUN
ftr-439	447	39	could	could	AUX
ftr-439	447	40	not	not	PART
ftr-439	447	41	be	be	AUX
ftr-439	447	42	credited	credit	VERB
ftr-439	447	43	and	and	CCONJ
ftr-439	447	44	that	that	SCONJ
ftr-439	447	45	position	position	NOUN
ftr-439	447	46	was	be	AUX
ftr-439	447	47	subsequently	subsequently	ADV
ftr-439	447	48	published	publish	VERB
ftr-439	447	49	in	in	ADP
ftr-439	447	50	rev	rev	PROPN
ftr-439	447	51	.	.	PUNCT
ftr-439	448	1	rul	rul	NOUN
ftr-439	448	2	.	.	PUNCT
ftr-439	449	1	78	78	NUM
ftr-439	449	2	-	-	SYM
ftr-439	449	3	62	62	NUM
ftr-439	449	4	,	,	PUNCT
ftr-439	449	5	supra	supra	NOUN
ftr-439	449	6	note	note	VERB
ftr-439	449	7	50	50	NUM
ftr-439	449	8	.	.	NUM
ftr-439	449	9	19991	19991	NUM
ftr-439	450	1	florida	florida	PROPN
ftr-439	450	2	tax	tax	NOUN
ftr-439	450	3	review	review	NOUN
ftr-439	450	4	completely	completely	ADV
ftr-439	450	5	unrelated	unrelated	ADJ
ftr-439	450	6	to	to	ADP
ftr-439	450	7	the	the	DET
ftr-439	450	8	issue	issue	NOUN
ftr-439	450	9	presented	present	VERB
ftr-439	450	10	in	in	ADP
ftr-439	450	11	such	such	ADJ
ftr-439	450	12	cases	case	NOUN
ftr-439	450	13	as	as	ADP
ftr-439	450	14	keen	keen	ADJ
ftr-439	450	15	and	and	CCONJ
ftr-439	450	16	burk	burk	NOUN
ftr-439	450	17	of	of	ADP
ftr-439	450	18	whether	whether	SCONJ
ftr-439	450	19	an	an	DET
ftr-439	450	20	admitted	admit	VERB
ftr-439	450	21	tax	tax	NOUN
ftr-439	450	22	was	be	AUX
ftr-439	450	23	an	an	DET
ftr-439	450	24	income	income	NOUN
ftr-439	450	25	tax	tax	NOUN
ftr-439	450	26	.	.	PUNCT
ftr-439	451	1	it	it	PRON
ftr-439	451	2	does	do	AUX
ftr-439	451	3	not	not	PART
ftr-439	451	4	appear	appear	VERB
ftr-439	451	5	from	from	ADP
ftr-439	451	6	the	the	DET
ftr-439	451	7	written	write	VERB
ftr-439	451	8	record	record	NOUN
ftr-439	451	9	exactly	exactly	ADV
ftr-439	451	10	why	why	SCONJ
ftr-439	451	11	the	the	DET
ftr-439	451	12	personnel	personnel	NOUN
ftr-439	451	13	in	in	ADP
ftr-439	451	14	the	the	DET
ftr-439	451	15	office	office	NOUN
ftr-439	451	16	of	of	ADP
ftr-439	451	17	chief	chief	ADJ
ftr-439	451	18	counsel	counsel	NOUN
ftr-439	451	19	went	go	VERB
ftr-439	451	20	from	from	ADP
ftr-439	451	21	the	the	DET
ftr-439	451	22	assertion	assertion	NOUN
ftr-439	451	23	in	in	ADP
ftr-439	451	24	1971	1971	NUM
ftr-439	451	25	that	that	SCONJ
ftr-439	451	26	formula	formula	NOUN
ftr-439	451	27	computations	computation	NOUN
ftr-439	451	28	of	of	ADP
ftr-439	451	29	income	income	NOUN
ftr-439	451	30	constituted	constitute	VERB
ftr-439	451	31	a	a	DET
ftr-439	451	32	form	form	NOUN
ftr-439	451	33	of	of	ADP
ftr-439	451	34	income	income	NOUN
ftr-439	451	35	taxation	taxation	NOUN
ftr-439	451	36	to	to	ADP
ftr-439	451	37	the	the	DET
ftr-439	451	38	scattergun	scattergun	NOUN
ftr-439	451	39	attack	attack	NOUN
ftr-439	451	40	on	on	ADP
ftr-439	451	41	the	the	DET
ftr-439	451	42	crediting	crediting	NOUN
ftr-439	451	43	of	of	ADP
ftr-439	451	44	such	such	ADJ
ftr-439	451	45	taxes	taxis	NOUN
ftr-439	451	46	five	five	NUM
ftr-439	451	47	years	year	NOUN
ftr-439	451	48	later	later	ADV
ftr-439	451	49	.	.	PUNCT
ftr-439	452	1	however	however	ADV
ftr-439	452	2	,	,	PUNCT
ftr-439	452	3	it	it	PRON
ftr-439	452	4	is	be	AUX
ftr-439	452	5	clear	clear	ADJ
ftr-439	452	6	that	that	SCONJ
ftr-439	452	7	the	the	DET
ftr-439	452	8	american	american	ADJ
ftr-439	452	9	oil	oil	NOUN
ftr-439	452	10	companies	company	NOUN
ftr-439	452	11	,	,	PUNCT
ftr-439	452	12	working	work	VERB
ftr-439	452	13	in	in	ADP
ftr-439	452	14	conjunction	conjunction	NOUN
ftr-439	452	15	with	with	ADP
ftr-439	452	16	the	the	DET
ftr-439	452	17	governments	government	NOUN
ftr-439	452	18	of	of	ADP
ftr-439	452	19	friendly	friendly	ADJ
ftr-439	452	20	nations	nation	NOUN
ftr-439	452	21	,	,	PUNCT
ftr-439	452	22	had	have	AUX
ftr-439	452	23	devised	devise	VERB
ftr-439	452	24	a	a	DET
ftr-439	452	25	scheme	scheme	NOUN
ftr-439	452	26	for	for	ADP
ftr-439	452	27	passing	pass	VERB
ftr-439	452	28	more	more	ADJ
ftr-439	452	29	of	of	ADP
ftr-439	452	30	the	the	DET
ftr-439	452	31	burden	burden	NOUN
ftr-439	452	32	of	of	ADP
ftr-439	452	33	the	the	DET
ftr-439	452	34	payments	payment	NOUN
ftr-439	452	35	to	to	ADP
ftr-439	452	36	the	the	DET
ftr-439	452	37	foreign	foreign	ADJ
ftr-439	452	38	governments	government	NOUN
ftr-439	452	39	on	on	ADP
ftr-439	452	40	to	to	ADP
ftr-439	452	41	the	the	DET
ftr-439	452	42	u.s	u.s	PROPN
ftr-439	452	43	.	.	PROPN
ftr-439	452	44	treasury	treasury	PROPN
ftr-439	452	45	than	than	SCONJ
ftr-439	452	46	was	be	AUX
ftr-439	452	47	permissible	permissible	ADJ
ftr-439	452	48	,	,	PUNCT
ftr-439	452	49	and	and	CCONJ
ftr-439	452	50	it	it	PRON
ftr-439	452	51	is	be	AUX
ftr-439	452	52	also	also	ADV
ftr-439	452	53	clear	clear	ADJ
ftr-439	452	54	chief	chief	ADJ
ftr-439	452	55	counsel	counsel	NOUN
ftr-439	452	56	was	be	AUX
ftr-439	452	57	determined	determine	VERB
ftr-439	452	58	to	to	PART
ftr-439	452	59	stop	stop	VERB
ftr-439	452	60	that	that	DET
ftr-439	452	61	abuse	abuse	NOUN
ftr-439	452	62	.	.	PUNCT
ftr-439	453	1	in	in	ADP
ftr-439	453	2	that	that	DET
ftr-439	453	3	light	light	NOUN
ftr-439	453	4	,	,	PUNCT
ftr-439	453	5	the	the	DET
ftr-439	453	6	revision	revision	NOUN
ftr-439	453	7	of	of	ADP
ftr-439	453	8	the	the	DET
ftr-439	453	9	scope	scope	NOUN
ftr-439	453	10	of	of	ADP
ftr-439	453	11	the	the	DET
ftr-439	453	12	foreign	foreign	ADJ
ftr-439	453	13	tax	tax	NOUN
ftr-439	453	14	credit	credit	NOUN
ftr-439	453	15	was	be	AUX
ftr-439	453	16	a	a	DET
ftr-439	453	17	simple	simple	ADJ
ftr-439	453	18	casualty	casualty	NOUN
ftr-439	453	19	of	of	ADP
ftr-439	453	20	the	the	DET
ftr-439	453	21	seemingly	seemingly	ADV
ftr-439	453	22	endless	endless	ADJ
ftr-439	453	23	warfare	warfare	NOUN
ftr-439	453	24	between	between	ADP
ftr-439	453	25	aggressive	aggressive	ADJ
ftr-439	453	26	taxpayers	taxpayer	NOUN
ftr-439	453	27	and	and	CCONJ
ftr-439	453	28	a	a	DET
ftr-439	453	29	beleaguered	beleaguered	ADJ
ftr-439	453	30	internal	internal	ADJ
ftr-439	453	31	revenue	revenue	NOUN
ftr-439	453	32	service	service	NOUN
ftr-439	453	33	.	.	PUNCT
ftr-439	454	1	second	second	ADJ
ftr-439	454	2	,	,	PUNCT
ftr-439	454	3	it	it	PRON
ftr-439	454	4	also	also	ADV
ftr-439	454	5	appears	appear	VERB
ftr-439	454	6	that	that	SCONJ
ftr-439	454	7	these	these	DET
ftr-439	454	8	revisions	revision	NOUN
ftr-439	454	9	of	of	ADP
ftr-439	454	10	the	the	DET
ftr-439	454	11	credit	credit	NOUN
ftr-439	454	12	were	be	AUX
ftr-439	454	13	misguided	misguide	VERB
ftr-439	454	14	as	as	ADV
ftr-439	454	15	well	well	ADV
ftr-439	454	16	as	as	ADP
ftr-439	454	17	unnecessary	unnecessary	ADJ
ftr-439	454	18	.	.	PUNCT
ftr-439	455	1	during	during	ADP
ftr-439	455	2	the	the	DET
ftr-439	455	3	long	long	ADJ
ftr-439	455	4	history	history	NOUN
ftr-439	455	5	of	of	ADP
ftr-439	455	6	the	the	DET
ftr-439	455	7	foreign	foreign	ADJ
ftr-439	455	8	tax	tax	NOUN
ftr-439	455	9	credit	credit	NOUN
ftr-439	455	10	a	a	DET
ftr-439	455	11	variety	variety	NOUN
ftr-439	455	12	of	of	ADP
ftr-439	455	13	approaches	approach	NOUN
ftr-439	455	14	to	to	ADP
ftr-439	455	15	the	the	DET
ftr-439	455	16	definition	definition	NOUN
ftr-439	455	17	of	of	ADP
ftr-439	455	18	the	the	DET
ftr-439	455	19	base	base	NOUN
ftr-439	455	20	of	of	ADP
ftr-439	455	21	an	an	DET
ftr-439	455	22	income	income	NOUN
ftr-439	455	23	tax	tax	NOUN
ftr-439	455	24	had	have	AUX
ftr-439	455	25	been	be	AUX
ftr-439	455	26	discovered	discover	VERB
ftr-439	455	27	throughout	throughout	ADP
ftr-439	455	28	the	the	DET
ftr-439	455	29	world	world	NOUN
ftr-439	455	30	.	.	PUNCT
ftr-439	456	1	in	in	ADP
ftr-439	456	2	numerous	numerous	ADJ
ftr-439	456	3	rulings	ruling	NOUN
ftr-439	456	4	and	and	CCONJ
ftr-439	456	5	court	court	NOUN
ftr-439	456	6	decisions	decision	NOUN
ftr-439	456	7	,	,	PUNCT
ftr-439	456	8	these	these	DET
ftr-439	456	9	various	various	ADJ
ftr-439	456	10	provisions	provision	NOUN
ftr-439	456	11	had	have	AUX
ftr-439	456	12	been	be	AUX
ftr-439	456	13	treated	treat	VERB
ftr-439	456	14	as	as	ADP
ftr-439	456	15	constituent	constituent	ADJ
ftr-439	456	16	elements	element	NOUN
ftr-439	456	17	of	of	ADP
ftr-439	456	18	general	general	ADJ
ftr-439	456	19	income	income	NOUN
ftr-439	456	20	taxes	taxis	NOUN
ftr-439	456	21	.	.	PUNCT
ftr-439	457	1	those	those	DET
ftr-439	457	2	decisions	decision	NOUN
ftr-439	457	3	achieved	achieve	VERB
ftr-439	457	4	a	a	DET
ftr-439	457	5	reasonable	reasonable	ADJ
ftr-439	457	6	and	and	CCONJ
ftr-439	457	7	appropriate	appropriate	ADJ
ftr-439	457	8	accommodation	accommodation	NOUN
ftr-439	457	9	with	with	ADP
ftr-439	457	10	our	our	PRON
ftr-439	457	11	neighboring	neighboring	NOUN
ftr-439	457	12	countries	country	NOUN
ftr-439	457	13	by	by	ADP
ftr-439	457	14	accepting	accept	VERB
ftr-439	457	15	differences	difference	NOUN
ftr-439	457	16	in	in	ADP
ftr-439	457	17	the	the	DET
ftr-439	457	18	rigor	rigor	NOUN
ftr-439	457	19	with	with	ADP
ftr-439	457	20	which	which	PRON
ftr-439	457	21	the	the	DET
ftr-439	457	22	tax	tax	NOUN
ftr-439	457	23	base	base	NOUN
ftr-439	457	24	may	may	AUX
ftr-439	457	25	be	be	AUX
ftr-439	457	26	defined	define	VERB
ftr-439	457	27	in	in	ADP
ftr-439	457	28	an	an	DET
ftr-439	457	29	income	income	NOUN
ftr-439	457	30	tax	tax	NOUN
ftr-439	457	31	.	.	PUNCT
ftr-439	458	1	this	this	DET
ftr-439	458	2	tolerance	tolerance	NOUN
ftr-439	458	3	for	for	ADP
ftr-439	458	4	atypical	atypical	ADJ
ftr-439	458	5	and	and	CCONJ
ftr-439	458	6	nonconforming	nonconforming	NOUN
ftr-439	458	7	features	feature	NOUN
ftr-439	458	8	of	of	ADP
ftr-439	458	9	a	a	DET
ftr-439	458	10	broad	broad	ADJ
ftr-439	458	11	based	base	VERB
ftr-439	458	12	tax	tax	NOUN
ftr-439	458	13	allowed	allow	VERB
ftr-439	458	14	countries	country	NOUN
ftr-439	458	15	to	to	PART
ftr-439	458	16	fashion	fashion	VERB
ftr-439	458	17	the	the	DET
ftr-439	458	18	system	system	NOUN
ftr-439	458	19	of	of	ADP
ftr-439	458	20	taxation	taxation	NOUN
ftr-439	458	21	that	that	PRON
ftr-439	458	22	worked	work	VERB
ftr-439	458	23	best	well	ADV
ftr-439	458	24	for	for	ADP
ftr-439	458	25	them	they	PRON
ftr-439	458	26	without	without	ADP
ftr-439	458	27	preventing	prevent	VERB
ftr-439	458	28	the	the	DET
ftr-439	458	29	creditability	creditability	NOUN
ftr-439	458	30	of	of	ADP
ftr-439	458	31	their	their	PRON
ftr-439	458	32	taxes	taxis	NOUN
ftr-439	458	33	and	and	CCONJ
ftr-439	458	34	thereby	thereby	ADV
ftr-439	458	35	jeopardizing	jeopardize	VERB
ftr-439	458	36	needed	need	VERB
ftr-439	458	37	investment	investment	NOUN
ftr-439	458	38	from	from	ADP
ftr-439	458	39	the	the	DET
ftr-439	458	40	united	united	PROPN
ftr-439	458	41	states	states	PROPN
ftr-439	458	42	.	.	PUNCT
ftr-439	459	1	moreover	moreover	ADV
ftr-439	459	2	,	,	PUNCT
ftr-439	459	3	that	that	DET
ftr-439	459	4	flexible	flexible	ADJ
ftr-439	459	5	approach	approach	NOUN
ftr-439	459	6	to	to	ADP
ftr-439	459	7	the	the	DET
ftr-439	459	8	definition	definition	NOUN
ftr-439	459	9	of	of	ADP
ftr-439	459	10	an	an	DET
ftr-439	459	11	income	income	NOUN
ftr-439	459	12	tax	tax	NOUN
ftr-439	459	13	furthered	further	VERB
ftr-439	459	14	the	the	DET
ftr-439	459	15	purposes	purpose	NOUN
ftr-439	459	16	of	of	ADP
ftr-439	459	17	the	the	DET
ftr-439	459	18	foreign	foreign	ADJ
ftr-439	459	19	tax	tax	NOUN
ftr-439	459	20	credit	credit	NOUN
ftr-439	459	21	by	by	ADP
ftr-439	459	22	reducing	reduce	VERB
ftr-439	459	23	instances	instance	NOUN
ftr-439	459	24	of	of	ADP
ftr-439	459	25	international	international	ADJ
ftr-439	459	26	double	double	ADJ
ftr-439	459	27	taxation	taxation	NOUN
ftr-439	459	28	.	.	PUNCT
ftr-439	460	1	laying	lay	VERB
ftr-439	460	2	aside	aside	ADP
ftr-439	460	3	technical	technical	ADJ
ftr-439	460	4	definitional	definitional	ADJ
ftr-439	460	5	issues	issue	NOUN
ftr-439	460	6	,	,	PUNCT
ftr-439	460	7	there	there	PRON
ftr-439	460	8	is	be	VERB
ftr-439	460	9	no	no	DET
ftr-439	460	10	real	real	ADJ
ftr-439	460	11	commonsense	commonsense	NOUN
ftr-439	460	12	doubt	doubt	NOUN
ftr-439	460	13	but	but	CCONJ
ftr-439	460	14	that	that	SCONJ
ftr-439	460	15	the	the	DET
ftr-439	460	16	credited	credit	VERB
ftr-439	460	17	taxes	taxis	NOUN
ftr-439	460	18	had	have	AUX
ftr-439	460	19	been	be	AUX
ftr-439	460	20	imposed	impose	VERB
ftr-439	460	21	by	by	ADP
ftr-439	460	22	the	the	DET
ftr-439	460	23	foreign	foreign	ADJ
ftr-439	460	24	government	government	NOUN
ftr-439	460	25	in	in	ADP
ftr-439	460	26	replacement	replacement	NOUN
ftr-439	460	27	for	for	ADP
ftr-439	460	28	the	the	DET
ftr-439	460	29	individual	individual	ADJ
ftr-439	460	30	or	or	CCONJ
ftr-439	460	31	corporate	corporate	ADJ
ftr-439	460	32	income	income	NOUN
ftr-439	460	33	tax	tax	NOUN
ftr-439	460	34	that	that	PRON
ftr-439	460	35	would	would	AUX
ftr-439	460	36	have	have	AUX
ftr-439	460	37	been	be	AUX
ftr-439	460	38	imposed	impose	VERB
ftr-439	460	39	by	by	ADP
ftr-439	460	40	the	the	DET
ftr-439	460	41	united	united	PROPN
ftr-439	460	42	states	states	PROPN
ftr-439	460	43	had	have	VERB
ftr-439	460	44	the	the	DET
ftr-439	460	45	economic	economic	ADJ
ftr-439	460	46	activity	activity	NOUN
ftr-439	460	47	occurred	occur	VERB
ftr-439	460	48	within	within	ADP
ftr-439	460	49	the	the	DET
ftr-439	460	50	united	united	PROPN
ftr-439	460	51	states	states	PROPN
ftr-439	460	52	.	.	PUNCT
ftr-439	461	1	this	this	DET
ftr-439	461	2	plainly	plainly	ADV
ftr-439	461	3	desirable	desirable	ADJ
ftr-439	461	4	flexibility	flexibility	NOUN
ftr-439	461	5	of	of	ADP
ftr-439	461	6	the	the	DET
ftr-439	461	7	pre-1970s	pre-1970	NOUN
ftr-439	461	8	credit	credit	NOUN
ftr-439	461	9	was	be	AUX
ftr-439	461	10	attacked	attack	VERB
ftr-439	461	11	by	by	ADP
ftr-439	461	12	the	the	DET
ftr-439	461	13	service	service	NOUN
ftr-439	461	14	,	,	PUNCT
ftr-439	461	15	and	and	CCONJ
ftr-439	461	16	ultimately	ultimately	ADV
ftr-439	461	17	discarded	discard	VERB
ftr-439	461	18	in	in	ADP
ftr-439	461	19	the	the	DET
ftr-439	461	20	1983	1983	NUM
ftr-439	461	21	regulations	regulation	NOUN
ftr-439	461	22	,	,	PUNCT
ftr-439	461	23	because	because	SCONJ
ftr-439	461	24	the	the	DET
ftr-439	461	25	service	service	NOUN
ftr-439	461	26	doubted	doubt	VERB
ftr-439	461	27	its	its	PRON
ftr-439	461	28	ability	ability	NOUN
ftr-439	461	29	to	to	PART
ftr-439	461	30	persuade	persuade	VERB
ftr-439	461	31	a	a	DET
ftr-439	461	32	court	court	NOUN
ftr-439	461	33	that	that	PRON
ftr-439	461	34	payments	payment	VERB
ftr-439	461	35	to	to	ADP
ftr-439	461	36	the	the	DET
ftr-439	461	37	oil	oil	NOUN
ftr-439	461	38	producing	produce	VERB
ftr-439	461	39	countries	country	NOUN
ftr-439	461	40	were	be	AUX
ftr-439	461	41	royalties	royalty	NOUN
ftr-439	461	42	,	,	PUNCT
ftr-439	461	43	not	not	PART
ftr-439	461	44	taxes	taxis	NOUN
ftr-439	461	45	.	.	PUNCT
ftr-439	462	1	that	that	DET
ftr-439	462	2	unfortunate	unfortunate	ADJ
ftr-439	462	3	tactical	tactical	ADJ
ftr-439	462	4	decision	decision	NOUN
ftr-439	462	5	should	should	AUX
ftr-439	462	6	now	now	ADV
ftr-439	462	7	be	be	AUX
ftr-439	462	8	reversed	reverse	VERB
ftr-439	462	9	.	.	PUNCT
ftr-439	463	1	recall	recall	VERB
ftr-439	463	2	the	the	DET
ftr-439	463	3	hypothetical	hypothetical	ADJ
ftr-439	463	4	tax	tax	NOUN
ftr-439	463	5	on	on	ADP
ftr-439	463	6	farming	farming	NOUN
ftr-439	463	7	discussed	discuss	VERB
ftr-439	463	8	above	above	ADV
ftr-439	463	9	.	.	PUNCT
ftr-439	464	1	prior	prior	ADV
ftr-439	464	2	to	to	ADP
ftr-439	464	3	the	the	DET
ftr-439	464	4	mid-1970s	mid-1970	NOUN
ftr-439	464	5	there	there	PRON
ftr-439	464	6	would	would	AUX
ftr-439	464	7	have	have	AUX
ftr-439	464	8	been	be	AUX
ftr-439	464	9	little	little	ADJ
ftr-439	464	10	doubt	doubt	NOUN
ftr-439	464	11	but	but	CCONJ
ftr-439	464	12	that	that	SCONJ
ftr-439	464	13	the	the	DET
ftr-439	464	14	tax	tax	NOUN
ftr-439	464	15	would	would	AUX
ftr-439	464	16	be	be	AUX
ftr-439	464	17	treated	treat	VERB
ftr-439	464	18	as	as	ADP
ftr-439	464	19	part	part	NOUN
ftr-439	464	20	of	of	ADP
ftr-439	464	21	an	an	DET
ftr-439	464	22	income	income	NOUN
ftr-439	464	23	tax	tax	NOUN
ftr-439	464	24	within	within	ADP
ftr-439	464	25	the	the	DET
ftr-439	464	26	u.s	u.s	PROPN
ftr-439	464	27	.	.	PROPN
ftr-439	464	28	conception	conception	NOUN
ftr-439	464	29	and	and	CCONJ
ftr-439	464	30	thus	thus	ADV
ftr-439	464	31	creditable	creditable	ADJ
ftr-439	464	32	.	.	PUNCT
ftr-439	465	1	after	after	ADP
ftr-439	465	2	the	the	DET
ftr-439	465	3	issuance	issuance	NOUN
ftr-439	465	4	of	of	ADP
ftr-439	465	5	revenue	revenue	NOUN
ftr-439	465	6	ruling	rule	VERB
ftr-439	465	7	78	78	NUM
ftr-439	465	8	-	-	SYM
ftr-439	465	9	62	62	NUM
ftr-439	465	10	,	,	PUNCT
ftr-439	465	11	the	the	DET
ftr-439	465	12	substitution	substitution	NOUN
ftr-439	465	13	of	of	ADP
ftr-439	465	14	a	a	DET
ftr-439	465	15	nonacquiescence	nonacquiescence	NOUN
ftr-439	465	16	in	in	ADP
ftr-439	465	17	keen	keen	ADJ
ftr-439	465	18	,	,	PUNCT
ftr-439	465	19	and	and	CCONJ
ftr-439	465	20	the	the	DET
ftr-439	465	21	issuance	issuance	NOUN
ftr-439	465	22	of	of	ADP
ftr-439	465	23	the	the	DET
ftr-439	465	24	1983	1983	NUM
ftr-439	465	25	regulations	regulation	NOUN
ftr-439	465	26	,	,	PUNCT
ftr-439	465	27	the	the	DET
ftr-439	465	28	contrary	contrary	ADJ
ftr-439	465	29	result	result	NOUN
ftr-439	465	30	surely	surely	ADV
ftr-439	465	31	would	would	AUX
ftr-439	465	32	be	be	AUX
ftr-439	465	33	reached	reach	VERB
ftr-439	465	34	.	.	PUNCT
ftr-439	466	1	clearly	clearly	ADV
ftr-439	466	2	,	,	PUNCT
ftr-439	466	3	the	the	DET
ftr-439	466	4	tax	tax	NOUN
ftr-439	466	5	would	would	AUX
ftr-439	466	6	not	not	PART
ftr-439	466	7	,	,	PUNCT
ftr-439	466	8	standing	stand	VERB
ftr-439	466	9	alone	alone	ADV
ftr-439	466	10	,	,	PUNCT
ftr-439	466	11	be	be	AUX
ftr-439	466	12	treated	treat	VERB
ftr-439	466	13	as	as	ADP
ftr-439	466	14	an	an	DET
ftr-439	466	15	income	income	NOUN
ftr-439	466	16	tax	tax	NOUN
ftr-439	466	17	.	.	PUNCT
ftr-439	467	1	on	on	ADP
ftr-439	467	2	the	the	DET
ftr-439	467	3	other	other	ADJ
ftr-439	467	4	hand	hand	NOUN
ftr-439	467	5	,	,	PUNCT
ftr-439	467	6	the	the	DET
ftr-439	467	7	tax	tax	NOUN
ftr-439	467	8	might	might	AUX
ftr-439	467	9	still	still	ADV
ftr-439	467	10	be	be	AUX
ftr-439	467	11	[	[	X
ftr-439	467	12	vol	vol	X
ftr-439	467	13	4:2	4:2	NUM
ftr-439	467	14	international	international	ADJ
ftr-439	467	15	conity	conity	NOUN
ftr-439	467	16	and	and	CCONJ
ftr-439	467	17	the	the	DET
ftr-439	467	18	foreign	foreign	ADJ
ftr-439	467	19	tar	tar	NOUN
ftr-439	467	20	credit	credit	NOUN
ftr-439	467	21	creditable	creditable	ADJ
ftr-439	467	22	under	under	ADP
ftr-439	467	23	current	current	ADJ
ftr-439	467	24	law	law	NOUN
ftr-439	467	25	if	if	SCONJ
ftr-439	467	26	it	it	PRON
ftr-439	467	27	could	could	AUX
ftr-439	467	28	be	be	AUX
ftr-439	467	29	regarded	regard	VERB
ftr-439	467	30	as	as	ADP
ftr-439	467	31	an	an	DET
ftr-439	467	32	inseparable	inseparable	ADJ
ftr-439	467	33	part	part	NOUN
ftr-439	467	34	of	of	ADP
ftr-439	467	35	a	a	DET
ftr-439	467	36	law	law	NOUN
ftr-439	467	37	that	that	PRON
ftr-439	467	38	concededly	concededly	ADV
ftr-439	467	39	was	be	AUX
ftr-439	467	40	an	an	DET
ftr-439	467	41	income	income	NOUN
ftr-439	467	42	tax	tax	NOUN
ftr-439	467	43	.	.	PUNCT
ftr-439	468	1	vi	vi	X
ftr-439	468	2	.	.	PUNCT
ftr-439	468	3	separate	separate	ADJ
ftr-439	468	4	levies	levy	NOUN
ftr-439	468	5	and	and	CCONJ
ftr-439	468	6	predominant	predominant	ADJ
ftr-439	468	7	characters	character	NOUN
ftr-439	468	8	the	the	DET
ftr-439	468	9	service	service	NOUN
ftr-439	468	10	came	come	VERB
ftr-439	468	11	to	to	PART
ftr-439	468	12	embrace	embrace	VERB
ftr-439	468	13	the	the	DET
ftr-439	468	14	creditability	creditability	NOUN
ftr-439	468	15	of	of	ADP
ftr-439	468	16	taxes	taxis	NOUN
ftr-439	468	17	containing	contain	VERB
ftr-439	468	18	proxies	proxy	NOUN
ftr-439	468	19	and	and	CCONJ
ftr-439	468	20	estimating	estimate	VERB
ftr-439	468	21	devices	device	NOUN
ftr-439	468	22	presumably	presumably	ADV
ftr-439	468	23	because	because	SCONJ
ftr-439	468	24	it	it	PRON
ftr-439	468	25	recognized	recognize	VERB
ftr-439	468	26	that	that	SCONJ
ftr-439	468	27	in	in	ADP
ftr-439	468	28	these	these	DET
ftr-439	468	29	instances	instance	NOUN
ftr-439	468	30	,	,	PUNCT
ftr-439	468	31	the	the	DET
ftr-439	468	32	foreign	foreign	ADJ
ftr-439	468	33	governments	government	NOUN
ftr-439	468	34	were	be	AUX
ftr-439	468	35	seeking	seek	VERB
ftr-439	468	36	to	to	PART
ftr-439	468	37	impose	impose	VERB
ftr-439	468	38	a	a	DET
ftr-439	468	39	tax	tax	NOUN
ftr-439	468	40	on	on	ADP
ftr-439	468	41	the	the	DET
ftr-439	468	42	same	same	ADJ
ftr-439	468	43	specific	specific	ADJ
ftr-439	468	44	items	item	NOUN
ftr-439	468	45	of	of	ADP
ftr-439	468	46	income	income	NOUN
ftr-439	468	47	or	or	CCONJ
ftr-439	468	48	gain	gain	VERB
ftr-439	468	49	that	that	SCONJ
ftr-439	468	50	the	the	DET
ftr-439	468	51	united	united	PROPN
ftr-439	468	52	states	states	PROPN
ftr-439	468	53	sought	seek	VERB
ftr-439	468	54	to	to	PART
ftr-439	468	55	tax	tax	VERB
ftr-439	468	56	.	.	PUNCT
ftr-439	469	1	the	the	DET
ftr-439	469	2	mechanics	mechanic	NOUN
ftr-439	469	3	and	and	CCONJ
ftr-439	469	4	procedures	procedure	NOUN
ftr-439	469	5	might	might	AUX
ftr-439	469	6	be	be	AUX
ftr-439	469	7	alien	alien	ADJ
ftr-439	469	8	to	to	ADP
ftr-439	469	9	the	the	DET
ftr-439	469	10	u.s	u.s	PROPN
ftr-439	469	11	.	.	PROPN
ftr-439	469	12	experience	experience	NOUN
ftr-439	469	13	,	,	PUNCT
ftr-439	469	14	but	but	CCONJ
ftr-439	469	15	the	the	DET
ftr-439	469	16	result	result	NOUN
ftr-439	469	17	was	be	AUX
ftr-439	469	18	the	the	DET
ftr-439	469	19	same	same	ADJ
ftr-439	469	20	.	.	PUNCT
ftr-439	470	1	since	since	SCONJ
ftr-439	470	2	that	that	DET
ftr-439	470	3	result	result	NOUN
ftr-439	470	4	would	would	AUX
ftr-439	470	5	produce	produce	VERB
ftr-439	470	6	the	the	DET
ftr-439	470	7	very	very	ADV
ftr-439	470	8	double	double	ADJ
ftr-439	470	9	taxation	taxation	NOUN
ftr-439	470	10	that	that	PRON
ftr-439	470	11	the	the	DET
ftr-439	470	12	foreign	foreign	ADJ
ftr-439	470	13	tax	tax	NOUN
ftr-439	470	14	credit	credit	NOUN
ftr-439	470	15	was	be	AUX
ftr-439	470	16	enacted	enact	VERB
ftr-439	470	17	to	to	PART
ftr-439	470	18	reduce	reduce	VERB
ftr-439	470	19	,	,	PUNCT
ftr-439	470	20	granting	grant	VERB
ftr-439	470	21	the	the	DET
ftr-439	470	22	credit	credit	NOUN
ftr-439	470	23	quickly	quickly	ADV
ftr-439	470	24	came	come	VERB
ftr-439	470	25	to	to	PART
ftr-439	470	26	be	be	AUX
ftr-439	470	27	viewed	view	VERB
ftr-439	470	28	as	as	ADP
ftr-439	470	29	appropriate	appropriate	ADJ
ftr-439	470	30	.	.	PUNCT
ftr-439	471	1	at	at	ADP
ftr-439	471	2	the	the	DET
ftr-439	471	3	same	same	ADJ
ftr-439	471	4	time	time	NOUN
ftr-439	471	5	,	,	PUNCT
ftr-439	471	6	the	the	DET
ftr-439	471	7	service	service	NOUN
ftr-439	471	8	has	have	AUX
ftr-439	471	9	always	always	ADV
ftr-439	471	10	been	be	AUX
ftr-439	471	11	far	far	ADV
ftr-439	471	12	more	more	ADV
ftr-439	471	13	reluctant	reluctant	ADJ
ftr-439	471	14	to	to	PART
ftr-439	471	15	allow	allow	VERB
ftr-439	471	16	a	a	DET
ftr-439	471	17	credit	credit	NOUN
ftr-439	471	18	for	for	ADP
ftr-439	471	19	a	a	DET
ftr-439	471	20	foreign	foreign	ADJ
ftr-439	471	21	tax	tax	NOUN
ftr-439	471	22	that	that	PRON
ftr-439	471	23	is	be	AUX
ftr-439	471	24	imposed	impose	VERB
ftr-439	471	25	upon	upon	SCONJ
ftr-439	471	26	specific	specific	ADJ
ftr-439	471	27	items	item	NOUN
ftr-439	471	28	of	of	ADP
ftr-439	471	29	income	income	NOUN
ftr-439	471	30	that	that	PRON
ftr-439	471	31	the	the	DET
ftr-439	471	32	united	united	PROPN
ftr-439	471	33	states	states	PROPN
ftr-439	471	34	has	have	AUX
ftr-439	471	35	determined	determine	VERB
ftr-439	471	36	not	not	PART
ftr-439	471	37	to	to	PART
ftr-439	471	38	tax	tax	VERB
ftr-439	471	39	.	.	PUNCT
ftr-439	472	1	that	that	DET
ftr-439	472	2	reluctance	reluctance	NOUN
ftr-439	472	3	has	have	AUX
ftr-439	472	4	been	be	AUX
ftr-439	472	5	reflected	reflect	VERB
ftr-439	472	6	in	in	ADP
ftr-439	472	7	a	a	DET
ftr-439	472	8	variety	variety	NOUN
ftr-439	472	9	of	of	ADP
ftr-439	472	10	doctrines	doctrine	NOUN
ftr-439	472	11	that	that	PRON
ftr-439	472	12	impose	impose	VERB
ftr-439	472	13	further	far	ADV
ftr-439	472	14	,	,	PUNCT
ftr-439	472	15	and	and	CCONJ
ftr-439	472	16	unnecessary	unnecessary	ADJ
ftr-439	472	17	,	,	PUNCT
ftr-439	472	18	limits	limit	NOUN
ftr-439	472	19	on	on	ADP
ftr-439	472	20	the	the	DET
ftr-439	472	21	creditability	creditability	NOUN
ftr-439	472	22	of	of	ADP
ftr-439	472	23	foreign	foreign	ADJ
ftr-439	472	24	taxes	taxis	NOUN
ftr-439	472	25	.	.	PUNCT
ftr-439	473	1	while	while	SCONJ
ftr-439	473	2	the	the	DET
ftr-439	473	3	broad	broad	ADJ
ftr-439	473	4	view	view	NOUN
ftr-439	473	5	of	of	ADP
ftr-439	473	6	what	what	PRON
ftr-439	473	7	can	can	AUX
ftr-439	473	8	be	be	AUX
ftr-439	473	9	treated	treat	VERB
ftr-439	473	10	as	as	ADP
ftr-439	473	11	income	income	NOUN
ftr-439	473	12	taxation	taxation	NOUN
ftr-439	473	13	which	which	PRON
ftr-439	473	14	prevailed	prevail	VERB
ftr-439	473	15	until	until	ADP
ftr-439	473	16	the	the	DET
ftr-439	473	17	1970s	1970s	NUM
ftr-439	473	18	is	be	AUX
ftr-439	473	19	preferable	preferable	ADJ
ftr-439	473	20	as	as	ADP
ftr-439	473	21	a	a	DET
ftr-439	473	22	matter	matter	NOUN
ftr-439	473	23	of	of	ADP
ftr-439	473	24	tax	tax	NOUN
ftr-439	473	25	policy	policy	NOUN
ftr-439	473	26	,	,	PUNCT
ftr-439	473	27	that	that	DET
ftr-439	473	28	approach	approach	NOUN
ftr-439	473	29	does	do	AUX
ftr-439	473	30	raise	raise	VERB
ftr-439	473	31	two	two	NUM
ftr-439	473	32	additional	additional	ADJ
ftr-439	473	33	definitional	definitional	ADJ
ftr-439	473	34	issues	issue	NOUN
ftr-439	473	35	of	of	ADP
ftr-439	473	36	concern	concern	NOUN
ftr-439	473	37	here	here	ADV
ftr-439	473	38	.	.	PUNCT
ftr-439	474	1	first	first	ADV
ftr-439	474	2	,	,	PUNCT
ftr-439	474	3	by	by	ADP
ftr-439	474	4	hypothesis	hypothesis	NOUN
ftr-439	474	5	,	,	PUNCT
ftr-439	474	6	the	the	DET
ftr-439	474	7	tax	tax	NOUN
ftr-439	474	8	for	for	ADP
ftr-439	474	9	which	which	PRON
ftr-439	474	10	credit	credit	NOUN
ftr-439	474	11	is	be	AUX
ftr-439	474	12	sought	seek	VERB
ftr-439	474	13	contains	contain	VERB
ftr-439	474	14	elements	element	NOUN
ftr-439	474	15	that	that	PRON
ftr-439	474	16	are	be	AUX
ftr-439	474	17	not	not	PART
ftr-439	474	18	used	use	VERB
ftr-439	474	19	in	in	ADP
ftr-439	474	20	the	the	DET
ftr-439	474	21	income	income	NOUN
ftr-439	474	22	tax	tax	NOUN
ftr-439	474	23	laws	law	NOUN
ftr-439	474	24	of	of	ADP
ftr-439	474	25	the	the	DET
ftr-439	474	26	united	united	PROPN
ftr-439	474	27	states	states	PROPN
ftr-439	474	28	and	and	CCONJ
ftr-439	474	29	that	that	PRON
ftr-439	474	30	might	might	AUX
ftr-439	474	31	not	not	PART
ftr-439	474	32	,	,	PUNCT
ftr-439	474	33	standing	stand	VERB
ftr-439	474	34	alone	alone	ADV
ftr-439	474	35	,	,	PUNCT
ftr-439	474	36	constitute	constitute	VERB
ftr-439	474	37	the	the	DET
ftr-439	474	38	taxation	taxation	NOUN
ftr-439	474	39	of	of	ADP
ftr-439	474	40	income	income	NOUN
ftr-439	474	41	.	.	PUNCT
ftr-439	475	1	at	at	ADP
ftr-439	475	2	some	some	DET
ftr-439	475	3	point	point	NOUN
ftr-439	475	4	,	,	PUNCT
ftr-439	475	5	under	under	ADP
ftr-439	475	6	the	the	DET
ftr-439	475	7	most	most	ADV
ftr-439	475	8	flexible	flexible	ADJ
ftr-439	475	9	approach	approach	NOUN
ftr-439	475	10	to	to	ADP
ftr-439	475	11	crediting	crediting	NOUN
ftr-439	475	12	,	,	PUNCT
ftr-439	475	13	the	the	DET
ftr-439	475	14	non	non	ADJ
ftr-439	475	15	-	-	ADJ
ftr-439	475	16	income	income	ADJ
ftr-439	475	17	tax	tax	NOUN
ftr-439	475	18	elements	element	NOUN
ftr-439	475	19	of	of	ADP
ftr-439	475	20	the	the	DET
ftr-439	475	21	law	law	NOUN
ftr-439	475	22	in	in	ADP
ftr-439	475	23	question	question	NOUN
ftr-439	475	24	will	will	AUX
ftr-439	475	25	so	so	ADV
ftr-439	475	26	alter	alter	VERB
ftr-439	475	27	the	the	DET
ftr-439	475	28	character	character	NOUN
ftr-439	475	29	of	of	ADP
ftr-439	475	30	that	that	DET
ftr-439	475	31	law	law	NOUN
ftr-439	475	32	that	that	SCONJ
ftr-439	475	33	it	it	PRON
ftr-439	475	34	can	can	AUX
ftr-439	475	35	no	no	ADV
ftr-439	475	36	longer	long	ADV
ftr-439	475	37	be	be	AUX
ftr-439	475	38	treated	treat	VERB
ftr-439	475	39	as	as	ADP
ftr-439	475	40	a	a	DET
ftr-439	475	41	creditable	creditable	ADJ
ftr-439	475	42	income	income	NOUN
ftr-439	475	43	tax	tax	NOUN
ftr-439	475	44	.	.	PUNCT
ftr-439	476	1	to	to	PART
ftr-439	476	2	identify	identify	VERB
ftr-439	476	3	that	that	DET
ftr-439	476	4	point	point	NOUN
ftr-439	476	5	some	some	DET
ftr-439	476	6	test	test	NOUN
ftr-439	476	7	will	will	AUX
ftr-439	476	8	be	be	AUX
ftr-439	476	9	required	require	VERB
ftr-439	476	10	to	to	PART
ftr-439	476	11	determine	determine	VERB
ftr-439	476	12	when	when	SCONJ
ftr-439	476	13	a	a	DET
ftr-439	476	14	tax	tax	NOUN
ftr-439	476	15	that	that	PRON
ftr-439	476	16	contains	contain	VERB
ftr-439	476	17	nonconforming	nonconforming	NOUN
ftr-439	476	18	elements	element	NOUN
ftr-439	476	19	will	will	AUX
ftr-439	476	20	nevertheless	nevertheless	ADV
ftr-439	476	21	be	be	AUX
ftr-439	476	22	treated	treat	VERB
ftr-439	476	23	as	as	ADP
ftr-439	476	24	an	an	DET
ftr-439	476	25	income	income	NOUN
ftr-439	476	26	tax	tax	NOUN
ftr-439	476	27	.	.	PUNCT
ftr-439	477	1	second	second	ADJ
ftr-439	477	2	,	,	PUNCT
ftr-439	477	3	it	it	PRON
ftr-439	477	4	is	be	AUX
ftr-439	477	5	necessary	necessary	ADJ
ftr-439	477	6	to	to	PART
ftr-439	477	7	consider	consider	VERB
ftr-439	477	8	the	the	DET
ftr-439	477	9	scope	scope	NOUN
ftr-439	477	10	of	of	ADP
ftr-439	477	11	the	the	DET
ftr-439	477	12	tax	tax	NOUN
ftr-439	477	13	in	in	ADP
ftr-439	477	14	issue	issue	NOUN
ftr-439	477	15	.	.	PUNCT
ftr-439	478	1	clearly	clearly	ADV
ftr-439	478	2	,	,	PUNCT
ftr-439	478	3	before	before	SCONJ
ftr-439	478	4	the	the	DET
ftr-439	478	5	creditability	creditability	NOUN
ftr-439	478	6	of	of	ADP
ftr-439	478	7	a	a	DET
ftr-439	478	8	tax	tax	NOUN
ftr-439	478	9	can	can	AUX
ftr-439	478	10	be	be	AUX
ftr-439	478	11	tested	test	VERB
ftr-439	478	12	,	,	PUNCT
ftr-439	478	13	its	its	PRON
ftr-439	478	14	boundaries	boundary	NOUN
ftr-439	478	15	must	must	AUX
ftr-439	478	16	be	be	AUX
ftr-439	478	17	defined	define	VERB
ftr-439	478	18	;	;	PUNCT
ftr-439	478	19	its	its	PRON
ftr-439	478	20	divisibility	divisibility	NOUN
ftr-439	478	21	must	must	AUX
ftr-439	478	22	be	be	AUX
ftr-439	478	23	determined	determine	VERB
ftr-439	478	24	.	.	PUNCT
ftr-439	479	1	however	however	ADV
ftr-439	479	2	,	,	PUNCT
ftr-439	479	3	this	this	DET
ftr-439	479	4	divisibility	divisibility	NOUN
ftr-439	479	5	issue	issue	NOUN
ftr-439	479	6	interacts	interact	VERB
ftr-439	479	7	with	with	ADP
ftr-439	479	8	the	the	DET
ftr-439	479	9	conformity	conformity	NOUN
ftr-439	479	10	issue	issue	NOUN
ftr-439	479	11	in	in	ADP
ftr-439	479	12	important	important	ADJ
ftr-439	479	13	ways	way	NOUN
ftr-439	479	14	.	.	PUNCT
ftr-439	480	1	if	if	SCONJ
ftr-439	480	2	the	the	DET
ftr-439	480	3	scope	scope	NOUN
ftr-439	480	4	of	of	ADP
ftr-439	480	5	the	the	DET
ftr-439	480	6	tax	tax	NOUN
ftr-439	480	7	to	to	PART
ftr-439	480	8	be	be	AUX
ftr-439	480	9	tested	test	VERB
ftr-439	480	10	is	be	AUX
ftr-439	480	11	broadly	broadly	ADV
ftr-439	480	12	defined	define	VERB
ftr-439	480	13	to	to	PART
ftr-439	480	14	treat	treat	VERB
ftr-439	480	15	all	all	DET
ftr-439	480	16	loosely	loosely	ADV
ftr-439	480	17	related	relate	VERB
ftr-439	480	18	elements	element	NOUN
ftr-439	480	19	of	of	ADP
ftr-439	480	20	the	the	DET
ftr-439	480	21	tax	tax	NOUN
ftr-439	480	22	law	law	NOUN
ftr-439	480	23	as	as	ADP
ftr-439	480	24	a	a	DET
ftr-439	480	25	single	single	ADJ
ftr-439	480	26	indivisible	indivisible	ADJ
ftr-439	480	27	tax	tax	NOUN
ftr-439	480	28	,	,	PUNCT
ftr-439	480	29	that	that	PRON
ftr-439	480	30	would	would	AUX
ftr-439	480	31	seem	seem	VERB
ftr-439	480	32	to	to	PART
ftr-439	480	33	suggest	suggest	VERB
ftr-439	480	34	that	that	SCONJ
ftr-439	480	35	more	more	ADJ
ftr-439	480	36	foreign	foreign	ADJ
ftr-439	480	37	taxes	taxis	NOUN
ftr-439	480	38	will	will	AUX
ftr-439	480	39	be	be	AUX
ftr-439	480	40	credited	credit	VERB
ftr-439	480	41	than	than	ADP
ftr-439	480	42	under	under	ADP
ftr-439	480	43	a	a	DET
ftr-439	480	44	narrower	narrow	ADJ
ftr-439	480	45	approach	approach	NOUN
ftr-439	480	46	to	to	ADP
ftr-439	480	47	divisibility	divisibility	NOUN
ftr-439	480	48	.	.	PUNCT
ftr-439	481	1	certainly	certainly	ADV
ftr-439	481	2	that	that	PRON
ftr-439	481	3	will	will	AUX
ftr-439	481	4	be	be	AUX
ftr-439	481	5	true	true	ADJ
ftr-439	481	6	if	if	SCONJ
ftr-439	481	7	the	the	DET
ftr-439	481	8	conformity	conformity	NOUN
ftr-439	481	9	test	test	NOUN
ftr-439	481	10	is	be	AUX
ftr-439	481	11	also	also	ADV
ftr-439	481	12	a	a	DET
ftr-439	481	13	liberal	liberal	ADJ
ftr-439	481	14	one	one	NUM
ftr-439	481	15	.	.	PUNCT
ftr-439	482	1	if	if	SCONJ
ftr-439	482	2	the	the	DET
ftr-439	482	3	inclusion	inclusion	NOUN
ftr-439	482	4	of	of	ADP
ftr-439	482	5	a	a	DET
ftr-439	482	6	significant	significant	ADJ
ftr-439	482	7	non	non	ADJ
ftr-439	482	8	-	-	ADJ
ftr-439	482	9	income	income	ADJ
ftr-439	482	10	tax	tax	NOUN
ftr-439	482	11	provision	provision	NOUN
ftr-439	482	12	within	within	ADP
ftr-439	482	13	a	a	DET
ftr-439	482	14	single	single	ADJ
ftr-439	482	15	indivisible	indivisible	ADJ
ftr-439	482	16	law	law	NOUN
ftr-439	482	17	will	will	AUX
ftr-439	482	18	not	not	PART
ftr-439	482	19	cause	cause	VERB
ftr-439	482	20	the	the	DET
ftr-439	482	21	overall	overall	ADJ
ftr-439	482	22	law	law	NOUN
ftr-439	482	23	to	to	PART
ftr-439	482	24	be	be	AUX
ftr-439	482	25	treated	treat	VERB
ftr-439	482	26	as	as	ADP
ftr-439	482	27	a	a	DET
ftr-439	482	28	noncreditable	noncreditable	ADJ
ftr-439	482	29	tax	tax	NOUN
ftr-439	482	30	,	,	PUNCT
ftr-439	482	31	then	then	ADV
ftr-439	482	32	a	a	DET
ftr-439	482	33	broad	broad	ADJ
ftr-439	482	34	approach	approach	NOUN
ftr-439	482	35	to	to	ADP
ftr-439	482	36	the	the	DET
ftr-439	482	37	scope	scope	NOUN
ftr-439	482	38	of	of	ADP
ftr-439	482	39	the	the	DET
ftr-439	482	40	laws	law	NOUN
ftr-439	482	41	to	to	PART
ftr-439	482	42	be	be	AUX
ftr-439	482	43	tested	test	VERB
ftr-439	482	44	will	will	AUX
ftr-439	482	45	result	result	VERB
ftr-439	482	46	in	in	ADP
ftr-439	482	47	an	an	DET
ftr-439	482	48	expansive	expansive	ADJ
ftr-439	482	49	approach	approach	NOUN
ftr-439	482	50	to	to	ADP
ftr-439	482	51	crediting	crediting	NOUN
ftr-439	482	52	.	.	PUNCT
ftr-439	483	1	on	on	ADP
ftr-439	483	2	the	the	DET
ftr-439	483	3	other	other	ADJ
ftr-439	483	4	hand	hand	NOUN
ftr-439	483	5	,	,	PUNCT
ftr-439	483	6	if	if	SCONJ
ftr-439	483	7	a	a	DET
ftr-439	483	8	strict	strict	ADJ
ftr-439	483	9	approach	approach	NOUN
ftr-439	483	10	to	to	ADP
ftr-439	483	11	conformity	conformity	NOUN
ftr-439	483	12	is	be	AUX
ftr-439	483	13	taken	take	VERB
ftr-439	483	14	,	,	PUNCT
ftr-439	483	15	one	one	NUM
ftr-439	483	16	requiring	require	VERB
ftr-439	483	17	the	the	DET
ftr-439	483	18	foreign	foreign	ADJ
ftr-439	483	19	law	law	NOUN
ftr-439	483	20	to	to	PART
ftr-439	483	21	closely	closely	ADV
ftr-439	483	22	resemble	resemble	VERB
ftr-439	483	23	u.s	u.s	PROPN
ftr-439	483	24	.	.	PROPN
ftr-439	483	25	income	income	NOUN
ftr-439	483	26	tax	tax	NOUN
ftr-439	483	27	law	law	NOUN
ftr-439	483	28	before	before	SCONJ
ftr-439	483	29	crediting	crediting	NOUN
ftr-439	483	30	is	be	AUX
ftr-439	483	31	allowed	allow	VERB
ftr-439	483	32	,	,	PUNCT
ftr-439	483	33	then	then	ADV
ftr-439	483	34	a	a	DET
ftr-439	483	35	broad	broad	ADJ
ftr-439	483	36	approach	approach	NOUN
ftr-439	483	37	to	to	ADP
ftr-439	483	38	divisibility	divisibility	NOUN
ftr-439	483	39	actually	actually	ADV
ftr-439	483	40	would	would	AUX
ftr-439	483	41	1999	1999	NUM
ftr-439	483	42	]	]	PUNCT
ftr-439	483	43	florida	florida	PROPN
ftr-439	483	44	tax	tax	PROPN
ftr-439	483	45	review	review	NOUN
ftr-439	483	46	result	result	VERB
ftr-439	483	47	in	in	ADP
ftr-439	483	48	substantially	substantially	ADV
ftr-439	483	49	fewer	few	ADJ
ftr-439	483	50	foreign	foreign	ADJ
ftr-439	483	51	taxes	taxis	NOUN
ftr-439	483	52	becoming	become	VERB
ftr-439	483	53	eligible	eligible	ADJ
ftr-439	483	54	for	for	ADP
ftr-439	483	55	the	the	DET
ftr-439	483	56	credit	credit	NOUN
ftr-439	483	57	.	.	PUNCT
ftr-439	484	1	in	in	ADP
ftr-439	484	2	fact	fact	NOUN
ftr-439	484	3	,	,	PUNCT
ftr-439	484	4	such	such	DET
ftr-439	484	5	an	an	DET
ftr-439	484	6	approach	approach	NOUN
ftr-439	484	7	would	would	AUX
ftr-439	484	8	deny	deny	VERB
ftr-439	484	9	the	the	DET
ftr-439	484	10	credit	credit	NOUN
ftr-439	484	11	to	to	ADP
ftr-439	484	12	a	a	DET
ftr-439	484	13	wide	wide	ADJ
ftr-439	484	14	range	range	NOUN
ftr-439	484	15	of	of	ADP
ftr-439	484	16	taxes	taxis	NOUN
ftr-439	484	17	that	that	PRON
ftr-439	484	18	were	be	AUX
ftr-439	484	19	without	without	ADP
ftr-439	484	20	question	question	NOUN
ftr-439	484	21	imposed	impose	VERB
ftr-439	484	22	upon	upon	SCONJ
ftr-439	484	23	net	net	ADJ
ftr-439	484	24	income	income	NOUN
ftr-439	484	25	,	,	PUNCT
ftr-439	484	26	but	but	CCONJ
ftr-439	484	27	had	have	AUX
ftr-439	484	28	become	become	AUX
ftr-439	484	29	contaminated	contaminate	VERB
ftr-439	484	30	by	by	ADP
ftr-439	484	31	the	the	DET
ftr-439	484	32	inclusion	inclusion	NOUN
ftr-439	484	33	of	of	ADP
ftr-439	484	34	nonconforming	nonconforme	VERB
ftr-439	484	35	elements	element	NOUN
ftr-439	484	36	within	within	ADP
ftr-439	484	37	the	the	DET
ftr-439	484	38	scope	scope	NOUN
ftr-439	484	39	of	of	ADP
ftr-439	484	40	the	the	DET
ftr-439	484	41	law	law	NOUN
ftr-439	484	42	.	.	PUNCT
ftr-439	485	1	obviously	obviously	ADV
ftr-439	485	2	,	,	PUNCT
ftr-439	485	3	such	such	DET
ftr-439	485	4	an	an	DET
ftr-439	485	5	approach	approach	NOUN
ftr-439	485	6	,	,	PUNCT
ftr-439	485	7	in	in	ADP
ftr-439	485	8	failing	fail	VERB
ftr-439	485	9	to	to	PART
ftr-439	485	10	minimize	minimize	VERB
ftr-439	485	11	international	international	ADJ
ftr-439	485	12	double	double	ADJ
ftr-439	485	13	taxation	taxation	NOUN
ftr-439	485	14	,	,	PUNCT
ftr-439	485	15	would	would	AUX
ftr-439	485	16	be	be	AUX
ftr-439	485	17	objectionable	objectionable	ADJ
ftr-439	485	18	both	both	PRON
ftr-439	485	19	as	as	ADP
ftr-439	485	20	a	a	DET
ftr-439	485	21	matter	matter	NOUN
ftr-439	485	22	of	of	ADP
ftr-439	485	23	policy	policy	NOUN
ftr-439	485	24	and	and	CCONJ
ftr-439	485	25	as	as	ADP
ftr-439	485	26	a	a	DET
ftr-439	485	27	matter	matter	NOUN
ftr-439	485	28	of	of	ADP
ftr-439	485	29	international	international	ADJ
ftr-439	485	30	comity	comity	NOUN
ftr-439	485	31	.	.	PUNCT
ftr-439	486	1	while	while	SCONJ
ftr-439	486	2	it	it	PRON
ftr-439	486	3	would	would	AUX
ftr-439	486	4	reduce	reduce	VERB
ftr-439	486	5	the	the	DET
ftr-439	486	6	volume	volume	NOUN
ftr-439	486	7	of	of	ADP
ftr-439	486	8	nonconforming	nonconforme	VERB
ftr-439	486	9	taxes	taxis	NOUN
ftr-439	486	10	that	that	PRON
ftr-439	486	11	were	be	AUX
ftr-439	486	12	credited	credit	VERB
ftr-439	486	13	,	,	PUNCT
ftr-439	486	14	it	it	PRON
ftr-439	486	15	would	would	AUX
ftr-439	486	16	accomplish	accomplish	VERB
ftr-439	486	17	that	that	SCONJ
ftr-439	486	18	at	at	ADP
ftr-439	486	19	the	the	DET
ftr-439	486	20	expense	expense	NOUN
ftr-439	486	21	of	of	ADP
ftr-439	486	22	barring	bar	VERB
ftr-439	486	23	credits	credit	NOUN
ftr-439	486	24	for	for	ADP
ftr-439	486	25	a	a	DET
ftr-439	486	26	greater	great	ADJ
ftr-439	486	27	number	number	NOUN
ftr-439	486	28	of	of	ADP
ftr-439	486	29	conforming	conform	VERB
ftr-439	486	30	provisions	provision	NOUN
ftr-439	486	31	.	.	PUNCT
ftr-439	487	1	accordingly	accordingly	ADV
ftr-439	487	2	,	,	PUNCT
ftr-439	487	3	were	be	AUX
ftr-439	487	4	the	the	DET
ftr-439	487	5	service	service	NOUN
ftr-439	487	6	to	to	PART
ftr-439	487	7	seek	seek	VERB
ftr-439	487	8	to	to	PART
ftr-439	487	9	reduce	reduce	VERB
ftr-439	487	10	the	the	DET
ftr-439	487	11	number	number	NOUN
ftr-439	487	12	of	of	ADP
ftr-439	487	13	payments	payment	NOUN
ftr-439	487	14	to	to	ADP
ftr-439	487	15	governments	government	NOUN
ftr-439	487	16	that	that	PRON
ftr-439	487	17	were	be	AUX
ftr-439	487	18	eligible	eligible	ADJ
ftr-439	487	19	for	for	ADP
ftr-439	487	20	the	the	DET
ftr-439	487	21	credit	credit	NOUN
ftr-439	487	22	,	,	PUNCT
ftr-439	487	23	applying	apply	VERB
ftr-439	487	24	a	a	DET
ftr-439	487	25	strict	strict	ADJ
ftr-439	487	26	conformity	conformity	NOUN
ftr-439	487	27	rule	rule	NOUN
ftr-439	487	28	to	to	ADP
ftr-439	487	29	a	a	DET
ftr-439	487	30	broad	broad	ADJ
ftr-439	487	31	approach	approach	NOUN
ftr-439	487	32	to	to	ADP
ftr-439	487	33	divisibility	divisibility	NOUN
ftr-439	487	34	would	would	AUX
ftr-439	487	35	seem	seem	VERB
ftr-439	487	36	undesirable	undesirable	ADJ
ftr-439	487	37	.	.	PUNCT
ftr-439	488	1	other	other	ADJ
ftr-439	488	2	things	thing	NOUN
ftr-439	488	3	being	be	AUX
ftr-439	488	4	equal	equal	ADJ
ftr-439	488	5	,	,	PUNCT
ftr-439	488	6	the	the	PRON
ftr-439	488	7	more	more	ADV
ftr-439	488	8	narrowly	narrowly	ADV
ftr-439	488	9	the	the	DET
ftr-439	488	10	scope	scope	NOUN
ftr-439	488	11	of	of	ADP
ftr-439	488	12	the	the	DET
ftr-439	488	13	tax	tax	NOUN
ftr-439	488	14	to	to	PART
ftr-439	488	15	be	be	AUX
ftr-439	488	16	tested	test	VERB
ftr-439	488	17	is	be	AUX
ftr-439	488	18	defined	define	VERB
ftr-439	488	19	,	,	PUNCT
ftr-439	488	20	the	the	DET
ftr-439	488	21	smaller	small	ADJ
ftr-439	488	22	will	will	AUX
ftr-439	488	23	be	be	AUX
ftr-439	488	24	the	the	DET
ftr-439	488	25	number	number	NOUN
ftr-439	488	26	of	of	ADP
ftr-439	488	27	foreign	foreign	ADJ
ftr-439	488	28	taxes	taxis	NOUN
ftr-439	488	29	eligible	eligible	ADJ
ftr-439	488	30	for	for	ADP
ftr-439	488	31	the	the	DET
ftr-439	488	32	credit	credit	NOUN
ftr-439	488	33	.	.	PUNCT
ftr-439	489	1	moreover	moreover	ADV
ftr-439	489	2	,	,	PUNCT
ftr-439	489	3	under	under	ADP
ftr-439	489	4	a	a	DET
ftr-439	489	5	narrow	narrow	ADJ
ftr-439	489	6	definition	definition	NOUN
ftr-439	489	7	of	of	ADP
ftr-439	489	8	scope	scope	NOUN
ftr-439	489	9	,	,	PUNCT
ftr-439	489	10	the	the	DET
ftr-439	489	11	approach	approach	NOUN
ftr-439	489	12	taken	take	VERB
ftr-439	489	13	to	to	ADP
ftr-439	489	14	conformity	conformity	NOUN
ftr-439	489	15	becomes	become	VERB
ftr-439	489	16	of	of	ADP
ftr-439	489	17	little	little	ADJ
ftr-439	489	18	significance	significance	NOUN
ftr-439	489	19	.	.	PUNCT
ftr-439	490	1	if	if	SCONJ
ftr-439	490	2	the	the	DET
ftr-439	490	3	tax	tax	NOUN
ftr-439	490	4	is	be	AUX
ftr-439	490	5	divided	divide	VERB
ftr-439	490	6	into	into	ADP
ftr-439	490	7	fragments	fragment	NOUN
ftr-439	490	8	,	,	PUNCT
ftr-439	490	9	those	those	PRON
ftr-439	490	10	conforming	conform	VERB
ftr-439	490	11	to	to	ADP
ftr-439	490	12	u.s	u.s	PROPN
ftr-439	490	13	.	.	PROPN
ftr-439	490	14	tax	tax	NOUN
ftr-439	490	15	law	law	NOUN
ftr-439	490	16	will	will	AUX
ftr-439	490	17	be	be	AUX
ftr-439	490	18	credited	credit	VERB
ftr-439	490	19	and	and	CCONJ
ftr-439	490	20	those	those	PRON
ftr-439	490	21	not	not	PART
ftr-439	490	22	conforming	conform	VERB
ftr-439	490	23	will	will	AUX
ftr-439	490	24	not	not	PART
ftr-439	490	25	be	be	AUX
ftr-439	490	26	credited	credit	VERB
ftr-439	490	27	.	.	PUNCT
ftr-439	491	1	thus	thus	ADV
ftr-439	491	2	,	,	PUNCT
ftr-439	491	3	divisibility	divisibility	NOUN
ftr-439	491	4	alone	alone	ADV
ftr-439	491	5	will	will	AUX
ftr-439	491	6	control	control	VERB
ftr-439	491	7	eligibility	eligibility	NOUN
ftr-439	491	8	for	for	ADP
ftr-439	491	9	the	the	DET
ftr-439	491	10	credit.5	credit.5	PROPN
ftr-439	491	11	6	6	NUM
ftr-439	491	12	in	in	ADP
ftr-439	491	13	terms	term	NOUN
ftr-439	491	14	of	of	ADP
ftr-439	491	15	the	the	DET
ftr-439	491	16	hypothetical	hypothetical	ADJ
ftr-439	491	17	example	example	NOUN
ftr-439	491	18	,	,	PUNCT
ftr-439	491	19	if	if	SCONJ
ftr-439	491	20	the	the	DET
ftr-439	491	21	entire	entire	ADJ
ftr-439	491	22	law	law	NOUN
ftr-439	491	23	is	be	AUX
ftr-439	491	24	a	a	DET
ftr-439	491	25	single	single	ADJ
ftr-439	491	26	indivisible	indivisible	ADJ
ftr-439	491	27	tax	tax	NOUN
ftr-439	491	28	and	and	CCONJ
ftr-439	491	29	a	a	DET
ftr-439	491	30	moderately	moderately	ADV
ftr-439	491	31	liberal	liberal	ADJ
ftr-439	491	32	approach	approach	NOUN
ftr-439	491	33	is	be	AUX
ftr-439	491	34	taken	take	VERB
ftr-439	491	35	to	to	ADP
ftr-439	491	36	conformity	conformity	NOUN
ftr-439	491	37	,	,	PUNCT
ftr-439	491	38	the	the	DET
ftr-439	491	39	tax	tax	NOUN
ftr-439	491	40	on	on	ADP
ftr-439	491	41	farmers	farmer	NOUN
ftr-439	491	42	will	will	AUX
ftr-439	491	43	be	be	AUX
ftr-439	491	44	creditable	creditable	ADJ
ftr-439	491	45	as	as	ADP
ftr-439	491	46	a	a	DET
ftr-439	491	47	part	part	NOUN
ftr-439	491	48	of	of	ADP
ftr-439	491	49	a	a	DET
ftr-439	491	50	broader	broad	ADJ
ftr-439	491	51	income	income	NOUN
ftr-439	491	52	tax	tax	NOUN
ftr-439	491	53	.	.	PUNCT
ftr-439	492	1	under	under	ADP
ftr-439	492	2	a	a	DET
ftr-439	492	3	strict	strict	ADJ
ftr-439	492	4	approach	approach	NOUN
ftr-439	492	5	to	to	ADP
ftr-439	492	6	conformity	conformity	NOUN
ftr-439	492	7	,	,	PUNCT
ftr-439	492	8	however	however	ADV
ftr-439	492	9	,	,	PUNCT
ftr-439	492	10	none	none	NOUN
ftr-439	492	11	of	of	ADP
ftr-439	492	12	the	the	DET
ftr-439	492	13	taxes	taxis	NOUN
ftr-439	492	14	paid	pay	VERB
ftr-439	492	15	under	under	ADP
ftr-439	492	16	any	any	DET
ftr-439	492	17	provision	provision	NOUN
ftr-439	492	18	of	of	ADP
ftr-439	492	19	the	the	DET
ftr-439	492	20	law	law	NOUN
ftr-439	492	21	would	would	AUX
ftr-439	492	22	be	be	AUX
ftr-439	492	23	creditable	creditable	ADJ
ftr-439	492	24	.	.	PUNCT
ftr-439	493	1	under	under	ADP
ftr-439	493	2	a	a	DET
ftr-439	493	3	narrow	narrow	ADJ
ftr-439	493	4	approach	approach	NOUN
ftr-439	493	5	to	to	ADP
ftr-439	493	6	divisibility	divisibility	NOUN
ftr-439	493	7	,	,	PUNCT
ftr-439	493	8	the	the	DET
ftr-439	493	9	tax	tax	NOUN
ftr-439	493	10	on	on	ADP
ftr-439	493	11	farmers	farmer	NOUN
ftr-439	493	12	will	will	AUX
ftr-439	493	13	not	not	PART
ftr-439	493	14	be	be	AUX
ftr-439	493	15	creditable	creditable	ADJ
ftr-439	493	16	while	while	SCONJ
ftr-439	493	17	the	the	DET
ftr-439	493	18	taxes	taxis	NOUN
ftr-439	493	19	paid	pay	VERB
ftr-439	493	20	on	on	ADP
ftr-439	493	21	other	other	ADJ
ftr-439	493	22	schedules	schedule	NOUN
ftr-439	493	23	would	would	AUX
ftr-439	493	24	remain	remain	VERB
ftr-439	493	25	creditable	creditable	ADJ
ftr-439	493	26	,	,	PUNCT
ftr-439	493	27	regardless	regardless	ADV
ftr-439	493	28	of	of	ADP
ftr-439	493	29	the	the	DET
ftr-439	493	30	approach	approach	NOUN
ftr-439	493	31	taken	take	VERB
ftr-439	493	32	to	to	ADP
ftr-439	493	33	conformity	conformity	NOUN
ftr-439	493	34	.	.	PUNCT
ftr-439	494	1	the	the	DET
ftr-439	494	2	key	key	ADJ
ftr-439	494	3	decision	decision	NOUN
ftr-439	494	4	,	,	PUNCT
ftr-439	494	5	therefore	therefore	ADV
ftr-439	494	6	,	,	PUNCT
ftr-439	494	7	concerns	concern	NOUN
ftr-439	494	8	divisibility	divisibility	NOUN
ftr-439	494	9	,	,	PUNCT
ftr-439	494	10	not	not	PART
ftr-439	494	11	conformity	conformity	NOUN
ftr-439	494	12	.	.	PUNCT
ftr-439	495	1	a	a	DET
ftr-439	495	2	broad	broad	ADJ
ftr-439	495	3	approach	approach	NOUN
ftr-439	495	4	to	to	ADP
ftr-439	495	5	defining	define	VERB
ftr-439	495	6	the	the	DET
ftr-439	495	7	scope	scope	NOUN
ftr-439	495	8	of	of	ADP
ftr-439	495	9	the	the	DET
ftr-439	495	10	tax	tax	NOUN
ftr-439	495	11	to	to	PART
ftr-439	495	12	be	be	AUX
ftr-439	495	13	tested	test	VERB
ftr-439	495	14	will	will	AUX
ftr-439	495	15	in	in	ADP
ftr-439	495	16	practice	practice	NOUN
ftr-439	495	17	require	require	VERB
ftr-439	495	18	the	the	DET
ftr-439	495	19	use	use	NOUN
ftr-439	495	20	of	of	ADP
ftr-439	495	21	a	a	DET
ftr-439	495	22	relaxed	relaxed	ADJ
ftr-439	495	23	approach	approach	NOUN
ftr-439	495	24	to	to	ADP
ftr-439	495	25	the	the	DET
ftr-439	495	26	required	require	VERB
ftr-439	495	27	degree	degree	NOUN
ftr-439	495	28	of	of	ADP
ftr-439	495	29	conformity	conformity	NOUN
ftr-439	495	30	.	.	PUNCT
ftr-439	496	1	the	the	DET
ftr-439	496	2	resulting	result	VERB
ftr-439	496	3	test	test	NOUN
ftr-439	496	4	will	will	AUX
ftr-439	496	5	allow	allow	VERB
ftr-439	496	6	for	for	ADP
ftr-439	496	7	relatively	relatively	ADV
ftr-439	496	8	liberal	liberal	ADJ
ftr-439	496	9	crediting	crediting	NOUN
ftr-439	496	10	for	for	ADP
ftr-439	496	11	foreign	foreign	ADJ
ftr-439	496	12	taxes	taxis	NOUN
ftr-439	496	13	.	.	PUNCT
ftr-439	497	1	one	one	NUM
ftr-439	497	2	the	the	DET
ftr-439	497	3	other	other	ADJ
ftr-439	497	4	hand	hand	NOUN
ftr-439	497	5	,	,	PUNCT
ftr-439	497	6	an	an	DET
ftr-439	497	7	approach	approach	NOUN
ftr-439	497	8	to	to	ADP
ftr-439	497	9	scope	scope	NOUN
ftr-439	497	10	that	that	PRON
ftr-439	497	11	requires	require	VERB
ftr-439	497	12	fragmenting	fragment	VERB
ftr-439	497	13	foreign	foreign	ADJ
ftr-439	497	14	tax	tax	NOUN
ftr-439	497	15	systems	system	NOUN
ftr-439	497	16	renders	render	VERB
ftr-439	497	17	the	the	DET
ftr-439	497	18	conformity	conformity	NOUN
ftr-439	497	19	issues	issue	NOUN
ftr-439	497	20	insignificant	insignificant	ADJ
ftr-439	497	21	and	and	CCONJ
ftr-439	497	22	results	result	NOUN
ftr-439	497	23	in	in	ADP
ftr-439	497	24	the	the	DET
ftr-439	497	25	crediting	crediting	NOUN
ftr-439	497	26	of	of	ADP
ftr-439	497	27	significantly	significantly	ADV
ftr-439	497	28	fewer	few	ADJ
ftr-439	497	29	taxes	taxis	NOUN
ftr-439	497	30	.	.	PUNCT
ftr-439	498	1	56	56	NUM
ftr-439	498	2	.	.	X
ftr-439	499	1	in	in	ADP
ftr-439	499	2	theory	theory	NOUN
ftr-439	499	3	,	,	PUNCT
ftr-439	499	4	at	at	ADP
ftr-439	499	5	least	least	ADJ
ftr-439	499	6	,	,	PUNCT
ftr-439	499	7	a	a	DET
ftr-439	499	8	narrow	narrow	ADJ
ftr-439	499	9	approach	approach	NOUN
ftr-439	499	10	to	to	ADP
ftr-439	499	11	divisibility	divisibility	NOUN
ftr-439	499	12	,	,	PUNCT
ftr-439	499	13	combined	combine	VERB
ftr-439	499	14	with	with	ADP
ftr-439	499	15	a	a	DET
ftr-439	499	16	strict	strict	ADJ
ftr-439	499	17	approach	approach	NOUN
ftr-439	499	18	to	to	ADP
ftr-439	499	19	conformity	conformity	NOUN
ftr-439	499	20	,	,	PUNCT
ftr-439	499	21	could	could	AUX
ftr-439	499	22	result	result	VERB
ftr-439	499	23	in	in	ADP
ftr-439	499	24	greater	great	ADJ
ftr-439	499	25	foreign	foreign	ADJ
ftr-439	499	26	tax	tax	NOUN
ftr-439	499	27	credits	credit	NOUN
ftr-439	499	28	than	than	SCONJ
ftr-439	499	29	would	would	AUX
ftr-439	499	30	a	a	DET
ftr-439	499	31	broad	broad	ADJ
ftr-439	499	32	approach	approach	NOUN
ftr-439	499	33	to	to	ADP
ftr-439	499	34	divisibility	divisibility	NOUN
ftr-439	499	35	coupled	couple	VERB
ftr-439	499	36	with	with	ADP
ftr-439	499	37	notions	notion	NOUN
ftr-439	499	38	of	of	ADP
ftr-439	499	39	strict	strict	ADJ
ftr-439	499	40	conformity	conformity	NOUN
ftr-439	499	41	.	.	PUNCT
ftr-439	500	1	under	under	ADP
ftr-439	500	2	the	the	DET
ftr-439	500	3	narrower	narrow	ADJ
ftr-439	500	4	approach	approach	NOUN
ftr-439	500	5	to	to	ADP
ftr-439	500	6	scope	scope	NOUN
ftr-439	500	7	,	,	PUNCT
ftr-439	500	8	credits	credit	NOUN
ftr-439	500	9	would	would	AUX
ftr-439	500	10	not	not	PART
ftr-439	500	11	be	be	AUX
ftr-439	500	12	denied	deny	VERB
ftr-439	500	13	for	for	ADP
ftr-439	500	14	taxes	taxis	NOUN
ftr-439	500	15	that	that	PRON
ftr-439	500	16	were	be	AUX
ftr-439	500	17	essentially	essentially	ADV
ftr-439	500	18	income	income	NOUN
ftr-439	500	19	taxes	taxis	NOUN
ftr-439	500	20	but	but	CCONJ
ftr-439	500	21	that	that	PRON
ftr-439	500	22	had	have	AUX
ftr-439	500	23	been	be	AUX
ftr-439	500	24	tainted	taint	VERB
ftr-439	500	25	by	by	ADP
ftr-439	500	26	nonconforming	nonconforme	VERB
ftr-439	500	27	elements	element	NOUN
ftr-439	500	28	.	.	PUNCT
ftr-439	501	1	however	however	ADV
ftr-439	501	2	,	,	PUNCT
ftr-439	501	3	that	that	DET
ftr-439	501	4	advantage	advantage	NOUN
ftr-439	501	5	of	of	ADP
ftr-439	501	6	a	a	DET
ftr-439	501	7	narrow	narrow	ADJ
ftr-439	501	8	definitional	definitional	ADJ
ftr-439	501	9	approach	approach	NOUN
ftr-439	501	10	is	be	AUX
ftr-439	501	11	somewhat	somewhat	ADV
ftr-439	501	12	illusory	illusory	ADJ
ftr-439	501	13	;	;	PUNCT
ftr-439	501	14	the	the	DET
ftr-439	501	15	combination	combination	NOUN
ftr-439	501	16	of	of	ADP
ftr-439	501	17	a	a	DET
ftr-439	501	18	broad	broad	ADJ
ftr-439	501	19	definition	definition	NOUN
ftr-439	501	20	with	with	ADP
ftr-439	501	21	a	a	DET
ftr-439	501	22	rigid	rigid	ADJ
ftr-439	501	23	approach	approach	NOUN
ftr-439	501	24	to	to	ADP
ftr-439	501	25	conformity	conformity	NOUN
ftr-439	501	26	is	be	AUX
ftr-439	501	27	not	not	PART
ftr-439	501	28	viable	viable	ADJ
ftr-439	501	29	in	in	ADP
ftr-439	501	30	practice	practice	NOUN
ftr-439	501	31	.	.	PUNCT
ftr-439	502	1	[	[	X
ftr-439	502	2	vol	vol	NOUN
ftr-439	502	3	.	.	PUNCT
ftr-439	502	4	4:2	4:2	NUM
ftr-439	502	5	international	international	ADJ
ftr-439	502	6	comity	comity	NOUN
ftr-439	502	7	and	and	CCONJ
ftr-439	502	8	the	the	DET
ftr-439	502	9	foreign	foreign	ADJ
ftr-439	502	10	tax	tax	NOUN
ftr-439	502	11	credit	credit	NOUN
ftr-439	502	12	a.	a.	NOUN
ftr-439	502	13	divisibility	divisibility	NOUN
ftr-439	502	14	the	the	DET
ftr-439	502	15	existing	exist	VERB
ftr-439	502	16	regulations	regulation	NOUN
ftr-439	502	17	,	,	PUNCT
ftr-439	502	18	at	at	ADP
ftr-439	502	19	least	least	ADJ
ftr-439	502	20	as	as	SCONJ
ftr-439	502	21	they	they	PRON
ftr-439	502	22	are	be	AUX
ftr-439	502	23	understood	understand	VERB
ftr-439	502	24	by	by	ADP
ftr-439	502	25	the	the	DET
ftr-439	502	26	service	service	NOUN
ftr-439	502	27	,	,	PUNCT
ftr-439	502	28	take	take	VERB
ftr-439	502	29	an	an	DET
ftr-439	502	30	extraordinarily	extraordinarily	ADV
ftr-439	502	31	narrow	narrow	ADJ
ftr-439	502	32	approach	approach	NOUN
ftr-439	502	33	to	to	ADP
ftr-439	502	34	divisibility	divisibility	NOUN
ftr-439	502	35	.	.	PUNCT
ftr-439	502	36	'	'	PUNCT
ftr-439	503	1	in	in	ADP
ftr-439	503	2	general	general	ADJ
ftr-439	503	3	,	,	PUNCT
ftr-439	503	4	a	a	DET
ftr-439	503	5	foreign	foreign	ADJ
ftr-439	503	6	tax	tax	NOUN
ftr-439	503	7	enactment	enactment	NOUN
ftr-439	503	8	is	be	AUX
ftr-439	503	9	to	to	PART
ftr-439	503	10	be	be	AUX
ftr-439	503	11	divided	divide	VERB
ftr-439	503	12	into	into	ADP
ftr-439	503	13	the	the	DET
ftr-439	503	14	smallest	small	ADJ
ftr-439	503	15	components	component	NOUN
ftr-439	503	16	possible	possible	ADJ
ftr-439	503	17	for	for	ADP
ftr-439	503	18	the	the	DET
ftr-439	503	19	purpose	purpose	NOUN
ftr-439	503	20	of	of	ADP
ftr-439	503	21	testing	test	VERB
ftr-439	503	22	whether	whether	SCONJ
ftr-439	503	23	the	the	DET
ftr-439	503	24	provision	provision	NOUN
ftr-439	503	25	constitutes	constitute	VERB
ftr-439	503	26	an	an	DET
ftr-439	503	27	income	income	NOUN
ftr-439	503	28	tax	tax	NOUN
ftr-439	503	29	in	in	ADP
ftr-439	503	30	the	the	DET
ftr-439	503	31	u.s	u.s	PROPN
ftr-439	503	32	.	.	PROPN
ftr-439	503	33	sense	sense	NOUN
ftr-439	503	34	of	of	ADP
ftr-439	503	35	that	that	DET
ftr-439	503	36	term	term	NOUN
ftr-439	503	37	.	.	PUNCT
ftr-439	504	1	that	that	DET
ftr-439	504	2	extreme	extreme	ADJ
ftr-439	504	3	narrowness	narrowness	NOUN
ftr-439	504	4	,	,	PUNCT
ftr-439	504	5	however	however	ADV
ftr-439	504	6	,	,	PUNCT
ftr-439	504	7	does	do	AUX
ftr-439	504	8	not	not	PART
ftr-439	504	9	appear	appear	VERB
ftr-439	504	10	from	from	ADP
ftr-439	504	11	the	the	DET
ftr-439	504	12	vague	vague	ADJ
ftr-439	504	13	and	and	CCONJ
ftr-439	504	14	relatively	relatively	ADV
ftr-439	504	15	brief	brief	ADJ
ftr-439	504	16	standard	standard	NOUN
ftr-439	504	17	for	for	ADP
ftr-439	504	18	divisibility	divisibility	NOUN
ftr-439	504	19	set	set	VERB
ftr-439	504	20	forth	forth	ADP
ftr-439	504	21	in	in	ADP
ftr-439	504	22	the	the	DET
ftr-439	504	23	regulations	regulation	NOUN
ftr-439	504	24	.	.	PUNCT
ftr-439	505	1	that	that	DET
ftr-439	505	2	text	text	NOUN
ftr-439	505	3	provides	provide	VERB
ftr-439	505	4	little	little	ADJ
ftr-439	505	5	beyond	beyond	ADP
ftr-439	505	6	the	the	DET
ftr-439	505	7	bare	bare	ADJ
ftr-439	505	8	concept	concept	NOUN
ftr-439	505	9	that	that	SCONJ
ftr-439	505	10	levies	levy	NOUN
ftr-439	505	11	are	be	AUX
ftr-439	505	12	separate	separate	ADJ
ftr-439	505	13	taxes	taxis	NOUN
ftr-439	505	14	if	if	SCONJ
ftr-439	505	15	they	they	PRON
ftr-439	505	16	are	be	AUX
ftr-439	505	17	imposed	impose	VERB
ftr-439	505	18	upon	upon	SCONJ
ftr-439	505	19	bases	basis	NOUN
ftr-439	505	20	that	that	PRON
ftr-439	505	21	are	be	AUX
ftr-439	505	22	"	"	PUNCT
ftr-439	505	23	different	different	ADJ
ftr-439	505	24	in	in	ADP
ftr-439	505	25	kind	kind	NOUN
ftr-439	505	26	,	,	PUNCT
ftr-439	505	27	and	and	CCONJ
ftr-439	505	28	not	not	PART
ftr-439	505	29	merely	merely	ADV
ftr-439	505	30	in	in	ADP
ftr-439	505	31	degree	degree	NOUN
ftr-439	505	32	.	.	PUNCT
ftr-439	506	1	""8	""8	NOUN
ftr-439	506	2	greater	great	ADJ
ftr-439	506	3	insights	insight	NOUN
ftr-439	506	4	,	,	PUNCT
ftr-439	506	5	however	however	ADV
ftr-439	506	6	,	,	PUNCT
ftr-439	506	7	can	can	AUX
ftr-439	506	8	be	be	AUX
ftr-439	506	9	gleaned	glean	VERB
ftr-439	506	10	from	from	ADP
ftr-439	506	11	examples	example	NOUN
ftr-439	506	12	contained	contain	VERB
ftr-439	506	13	in	in	ADP
ftr-439	506	14	the	the	DET
ftr-439	506	15	regulations	regulation	NOUN
ftr-439	506	16	.	.	PUNCT
ftr-439	507	1	initially	initially	ADV
ftr-439	507	2	,	,	PUNCT
ftr-439	507	3	the	the	DET
ftr-439	507	4	notion	notion	NOUN
ftr-439	507	5	of	of	ADP
ftr-439	507	6	bases	basis	NOUN
ftr-439	507	7	that	that	PRON
ftr-439	507	8	are	be	AUX
ftr-439	507	9	different	different	ADJ
ftr-439	507	10	in	in	ADP
ftr-439	507	11	kind	kind	NOUN
ftr-439	507	12	is	be	AUX
ftr-439	507	13	illustrated	illustrate	VERB
ftr-439	507	14	by	by	ADP
ftr-439	507	15	reference	reference	NOUN
ftr-439	507	16	to	to	ADP
ftr-439	507	17	the	the	DET
ftr-439	507	18	code	code	NOUN
ftr-439	507	19	itself	itself	PRON
ftr-439	507	20	.	.	PUNCT
ftr-439	508	1	the	the	DET
ftr-439	508	2	tax	tax	NOUN
ftr-439	508	3	on	on	ADP
ftr-439	508	4	corporations	corporation	NOUN
ftr-439	508	5	imposed	impose	VERB
ftr-439	508	6	by	by	ADP
ftr-439	508	7	section	section	NOUN
ftr-439	508	8	11	11	NUM
ftr-439	508	9	is	be	AUX
ftr-439	508	10	said	say	VERB
ftr-439	508	11	to	to	PART
ftr-439	508	12	be	be	AUX
ftr-439	508	13	separate	separate	ADJ
ftr-439	508	14	from	from	ADP
ftr-439	508	15	the	the	DET
ftr-439	508	16	penalty	penalty	NOUN
ftr-439	508	17	tax	tax	NOUN
ftr-439	508	18	imposed	impose	VERB
ftr-439	508	19	by	by	ADP
ftr-439	508	20	section	section	NOUN
ftr-439	508	21	541	541	NUM
ftr-439	508	22	on	on	ADP
ftr-439	508	23	the	the	DET
ftr-439	508	24	adjusted	adjusted	ADJ
ftr-439	508	25	taxable	taxable	ADJ
ftr-439	508	26	incomes9	incomes9	NOUN
ftr-439	508	27	of	of	ADP
ftr-439	508	28	personal	personal	ADJ
ftr-439	508	29	holding	hold	VERB
ftr-439	508	30	companies	company	NOUN
ftr-439	508	31	and	and	CCONJ
ftr-439	508	32	from	from	ADP
ftr-439	508	33	the	the	DET
ftr-439	508	34	now	now	ADV
ftr-439	508	35	repealed	repeal	VERB
ftr-439	508	36	tax	tax	NOUN
ftr-439	508	37	of	of	ADP
ftr-439	508	38	former	former	ADJ
ftr-439	508	39	section	section	NOUN
ftr-439	508	40	1491	1491	NUM
ftr-439	508	41	on	on	ADP
ftr-439	508	42	the	the	DET
ftr-439	508	43	appreciation	appreciation	NOUN
ftr-439	508	44	(	(	PUNCT
ftr-439	508	45	computed	compute	VERB
ftr-439	508	46	under	under	ADP
ftr-439	508	47	normal	normal	ADJ
ftr-439	508	48	income	income	NOUN
ftr-439	508	49	tax	tax	NOUN
ftr-439	508	50	rules	rule	NOUN
ftr-439	508	51	)	)	PUNCT
ftr-439	508	52	in	in	ADP
ftr-439	508	53	property	property	NOUN
ftr-439	508	54	transferred	transfer	VERB
ftr-439	508	55	to	to	ADP
ftr-439	508	56	foreign	foreign	ADJ
ftr-439	508	57	business	business	NOUN
ftr-439	508	58	entities.6	entities.6	NOUN
ftr-439	508	59	°	°	PROPN
ftr-439	508	60	significantly	significantly	ADV
ftr-439	508	61	,	,	PUNCT
ftr-439	508	62	each	each	PRON
ftr-439	508	63	of	of	ADP
ftr-439	508	64	those	those	DET
ftr-439	508	65	taxes	taxis	NOUN
ftr-439	508	66	is	be	AUX
ftr-439	508	67	functionally	functionally	ADV
ftr-439	508	68	interrelated	interrelated	ADJ
ftr-439	508	69	and	and	CCONJ
ftr-439	508	70	employs	employ	VERB
ftr-439	508	71	a	a	DET
ftr-439	508	72	common	common	ADJ
ftr-439	508	73	computation	computation	NOUN
ftr-439	508	74	of	of	ADP
ftr-439	508	75	gain	gain	NOUN
ftr-439	508	76	.	.	PUNCT
ftr-439	509	1	in	in	ADP
ftr-439	509	2	a	a	DET
ftr-439	509	3	more	more	ADV
ftr-439	509	4	telling	telling	NOUN
ftr-439	509	5	example	example	NOUN
ftr-439	509	6	,	,	PUNCT
ftr-439	509	7	the	the	DET
ftr-439	509	8	regulations	regulation	NOUN
ftr-439	509	9	describe	describe	VERB
ftr-439	509	10	a	a	DET
ftr-439	509	11	hypothetical	hypothetical	ADJ
ftr-439	509	12	foreign	foreign	ADJ
ftr-439	509	13	law	law	NOUN
ftr-439	509	14	that	that	PRON
ftr-439	509	15	requires	require	VERB
ftr-439	509	16	that	that	DET
ftr-439	509	17	income	income	NOUN
ftr-439	509	18	from	from	ADP
ftr-439	509	19	different	different	ADJ
ftr-439	509	20	types	type	NOUN
ftr-439	509	21	of	of	ADP
ftr-439	509	22	activities	activity	NOUN
ftr-439	509	23	,	,	PUNCT
ftr-439	509	24	such	such	ADJ
ftr-439	509	25	as	as	ADP
ftr-439	509	26	mining	mining	NOUN
ftr-439	509	27	and	and	CCONJ
ftr-439	509	28	providing	provide	VERB
ftr-439	509	29	technical	technical	ADJ
ftr-439	509	30	services	service	NOUN
ftr-439	509	31	,	,	PUNCT
ftr-439	509	32	be	be	AUX
ftr-439	509	33	computed	compute	VERB
ftr-439	509	34	separately	separately	ADV
ftr-439	509	35	,	,	PUNCT
ftr-439	509	36	although	although	SCONJ
ftr-439	509	37	presumably	presumably	ADV
ftr-439	509	38	pursuant	pursuant	ADJ
ftr-439	509	39	to	to	ADP
ftr-439	509	40	common	common	ADJ
ftr-439	509	41	accounting	accounting	NOUN
ftr-439	509	42	rules	rule	NOUN
ftr-439	509	43	,	,	PUNCT
ftr-439	509	44	and	and	CCONJ
ftr-439	509	45	imposes	impose	VERB
ftr-439	509	46	different	different	ADJ
ftr-439	509	47	rates	rate	NOUN
ftr-439	509	48	of	of	ADP
ftr-439	509	49	tax	tax	NOUN
ftr-439	509	50	on	on	ADP
ftr-439	509	51	each	each	DET
ftr-439	509	52	activity	activity	NOUN
ftr-439	509	53	.	.	PUNCT
ftr-439	510	1	the	the	DET
ftr-439	510	2	tax	tax	NOUN
ftr-439	510	3	on	on	ADP
ftr-439	510	4	each	each	DET
ftr-439	510	5	activity	activity	NOUN
ftr-439	510	6	constitutes	constitute	VERB
ftr-439	510	7	a	a	DET
ftr-439	510	8	separate	separate	ADJ
ftr-439	510	9	levy	levy	NOUN
ftr-439	510	10	unless	unless	SCONJ
ftr-439	510	11	net	net	ADJ
ftr-439	510	12	losses	loss	NOUN
ftr-439	510	13	from	from	ADP
ftr-439	510	14	one	one	NUM
ftr-439	510	15	activities	activity	NOUN
ftr-439	510	16	can	can	AUX
ftr-439	510	17	be	be	AUX
ftr-439	510	18	applied	apply	VERB
ftr-439	510	19	in	in	ADP
ftr-439	510	20	reduction	reduction	NOUN
ftr-439	510	21	of	of	ADP
ftr-439	510	22	the	the	DET
ftr-439	510	23	tax	tax	NOUN
ftr-439	510	24	imposed	impose	VERB
ftr-439	510	25	on	on	ADP
ftr-439	510	26	the	the	DET
ftr-439	510	27	other	other	ADJ
ftr-439	510	28	activities	activity	NOUN
ftr-439	510	29	.	.	PUNCT
ftr-439	511	1	61	61	NUM
ftr-439	511	2	two	two	NUM
ftr-439	511	3	aspects	aspect	NOUN
ftr-439	511	4	of	of	ADP
ftr-439	511	5	these	these	DET
ftr-439	511	6	regulations	regulation	NOUN
ftr-439	511	7	operate	operate	VERB
ftr-439	511	8	to	to	PART
ftr-439	511	9	produce	produce	VERB
ftr-439	511	10	a	a	DET
ftr-439	511	11	high	high	ADJ
ftr-439	511	12	level	level	NOUN
ftr-439	511	13	of	of	ADP
ftr-439	511	14	fragmentation	fragmentation	NOUN
ftr-439	511	15	.	.	PUNCT
ftr-439	512	1	first	first	ADV
ftr-439	512	2	,	,	PUNCT
ftr-439	512	3	without	without	ADP
ftr-439	512	4	expressly	expressly	ADV
ftr-439	512	5	so	so	ADV
ftr-439	512	6	stating	stating	ADJ
ftr-439	512	7	,	,	PUNCT
ftr-439	512	8	the	the	DET
ftr-439	512	9	regulations	regulation	NOUN
ftr-439	512	10	effectively	effectively	ADV
ftr-439	512	11	create	create	VERB
ftr-439	512	12	a	a	DET
ftr-439	512	13	powerful	powerful	ADJ
ftr-439	512	14	presumption	presumption	NOUN
ftr-439	512	15	in	in	ADP
ftr-439	512	16	favor	favor	NOUN
ftr-439	512	17	of	of	ADP
ftr-439	512	18	the	the	DET
ftr-439	512	19	finding	finding	NOUN
ftr-439	512	20	of	of	ADP
ftr-439	512	21	multiple	multiple	ADJ
ftr-439	512	22	levies	levy	NOUN
ftr-439	512	23	.	.	PUNCT
ftr-439	513	1	taxes	taxis	NOUN
ftr-439	513	2	that	that	PRON
ftr-439	513	3	are	be	AUX
ftr-439	513	4	manifestly	manifestly	ADV
ftr-439	513	5	complementary	complementary	ADJ
ftr-439	513	6	and	and	CCONJ
ftr-439	513	7	conceptually	conceptually	ADV
ftr-439	513	8	coordinated	coordinate	VERB
ftr-439	513	9	,	,	PUNCT
ftr-439	513	10	but	but	CCONJ
ftr-439	513	11	which	which	PRON
ftr-439	513	12	are	be	AUX
ftr-439	513	13	imposed	impose	VERB
ftr-439	513	14	by	by	ADP
ftr-439	513	15	different	different	ADJ
ftr-439	513	16	paragraphs	paragraph	NOUN
ftr-439	513	17	,	,	PUNCT
ftr-439	513	18	or	or	CCONJ
ftr-439	513	19	even	even	ADV
ftr-439	513	20	different	different	ADJ
ftr-439	513	21	clauses	clause	NOUN
ftr-439	513	22	of	of	ADP
ftr-439	513	23	the	the	DET
ftr-439	513	24	same	same	ADJ
ftr-439	513	25	paragraph	paragraph	NOUN
ftr-439	513	26	,	,	PUNCT
ftr-439	513	27	will	will	AUX
ftr-439	513	28	be	be	AUX
ftr-439	513	29	treated	treat	VERB
ftr-439	513	30	as	as	ADP
ftr-439	513	31	separate	separate	ADJ
ftr-439	513	32	levies	levy	NOUN
ftr-439	513	33	unless	unless	SCONJ
ftr-439	513	34	it	it	PRON
ftr-439	513	35	can	can	AUX
ftr-439	513	36	be	be	AUX
ftr-439	513	37	shown	show	VERB
ftr-439	513	38	that	that	SCONJ
ftr-439	513	39	,	,	PUNCT
ftr-439	513	40	because	because	SCONJ
ftr-439	513	41	of	of	ADP
ftr-439	513	42	some	some	DET
ftr-439	513	43	netting	netting	NOUN
ftr-439	513	44	of	of	ADP
ftr-439	513	45	expenses	expense	NOUN
ftr-439	513	46	or	or	CCONJ
ftr-439	513	47	cross	cross	VERB
ftr-439	513	48	crediting	crediting	NOUN
ftr-439	513	49	of	of	ADP
ftr-439	513	50	losses	loss	NOUN
ftr-439	513	51	,	,	PUNCT
ftr-439	513	52	the	the	DET
ftr-439	513	53	tax	tax	NOUN
ftr-439	513	54	attributable	attributable	ADJ
ftr-439	513	55	to	to	ADP
ftr-439	513	56	distinct	distinct	ADJ
ftr-439	513	57	activities	activity	NOUN
ftr-439	513	58	can	can	AUX
ftr-439	513	59	not	not	PART
ftr-439	513	60	be	be	AUX
ftr-439	513	61	identified	identify	VERB
ftr-439	513	62	.	.	PUNCT
ftr-439	514	1	57	57	NUM
ftr-439	514	2	.	.	PUNCT
ftr-439	514	3	regs	regs	PROPN
ftr-439	514	4	.	.	PUNCT
ftr-439	515	1	§	§	PROPN
ftr-439	515	2	1.901	1.901	NUM
ftr-439	515	3	-	-	NUM
ftr-439	515	4	2(d	2(d	NUM
ftr-439	515	5	)	)	PUNCT
ftr-439	515	6	.	.	PUNCT
ftr-439	516	1	58	58	NUM
ftr-439	516	2	.	.	PUNCT
ftr-439	516	3	regs	regs	PROPN
ftr-439	516	4	.	.	PUNCT
ftr-439	517	1	§	§	PROPN
ftr-439	517	2	1.901	1.901	NUM
ftr-439	517	3	-	-	SYM
ftr-439	517	4	2(d)(1	2(d)(1	NUM
ftr-439	517	5	)	)	PUNCT
ftr-439	517	6	.	.	PUNCT
ftr-439	518	1	59	59	NUM
ftr-439	518	2	.	.	PUNCT
ftr-439	519	1	the	the	DET
ftr-439	519	2	tax	tax	NOUN
ftr-439	519	3	is	be	AUX
ftr-439	519	4	imposed	impose	VERB
ftr-439	519	5	on	on	ADP
ftr-439	519	6	"	"	PUNCT
ftr-439	519	7	undistributed	undistributed	ADJ
ftr-439	519	8	personal	personal	ADJ
ftr-439	519	9	holding	hold	VERB
ftr-439	519	10	company	company	NOUN
ftr-439	519	11	income	income	NOUN
ftr-439	519	12	"	"	PUNCT
ftr-439	519	13	which	which	PRON
ftr-439	519	14	is	be	AUX
ftr-439	519	15	taxable	taxable	ADJ
ftr-439	519	16	income	income	NOUN
ftr-439	519	17	as	as	SCONJ
ftr-439	519	18	normally	normally	ADV
ftr-439	519	19	computed	compute	VERB
ftr-439	519	20	subject	subject	ADJ
ftr-439	519	21	to	to	ADP
ftr-439	519	22	the	the	DET
ftr-439	519	23	handful	handful	NOUN
ftr-439	519	24	of	of	ADP
ftr-439	519	25	adjustments	adjustment	NOUN
ftr-439	519	26	listed	list	VERB
ftr-439	519	27	in	in	ADP
ftr-439	519	28	irc	irc	PROPN
ftr-439	519	29	§	§	PROPN
ftr-439	519	30	545	545	NUM
ftr-439	519	31	.	.	PUNCT
ftr-439	520	1	60	60	NUM
ftr-439	520	2	.	.	PUNCT
ftr-439	520	3	regs	regs	PROPN
ftr-439	520	4	.	.	PUNCT
ftr-439	521	1	§	§	PROPN
ftr-439	521	2	1.901	1.901	NUM
ftr-439	521	3	-	-	SYM
ftr-439	521	4	2(d)(1	2(d)(1	NUM
ftr-439	521	5	)	)	PUNCT
ftr-439	521	6	.	.	PUNCT
ftr-439	522	1	61	61	NUM
ftr-439	522	2	.	.	PUNCT
ftr-439	522	3	regs	regs	PROPN
ftr-439	522	4	.	.	PUNCT
ftr-439	523	1	§	§	PROPN
ftr-439	523	2	1.901	1.901	NUM
ftr-439	523	3	-	-	SYM
ftr-439	523	4	2(d)(3	2(d)(3	NUM
ftr-439	523	5	)	)	PUNCT
ftr-439	523	6	,	,	PUNCT
ftr-439	523	7	ex	ex	NOUN
ftr-439	523	8	.	.	NOUN
ftr-439	523	9	3	3	NUM
ftr-439	523	10	&	&	CCONJ
ftr-439	523	11	4	4	NUM
ftr-439	523	12	.	.	PROPN
ftr-439	523	13	19991	19991	NUM
ftr-439	523	14	florida	florida	PROPN
ftr-439	523	15	tax	tax	PROPN
ftr-439	523	16	review	review	NOUN
ftr-439	523	17	second	second	ADV
ftr-439	523	18	,	,	PUNCT
ftr-439	523	19	the	the	DET
ftr-439	523	20	regulatory	regulatory	ADJ
ftr-439	523	21	test	test	NOUN
ftr-439	523	22	for	for	ADP
ftr-439	523	23	separateness	separateness	NOUN
ftr-439	523	24	is	be	AUX
ftr-439	523	25	purely	purely	ADV
ftr-439	523	26	mechanical	mechanical	ADJ
ftr-439	523	27	.	.	PUNCT
ftr-439	524	1	no	no	DET
ftr-439	524	2	weight	weight	NOUN
ftr-439	524	3	is	be	AUX
ftr-439	524	4	to	to	PART
ftr-439	524	5	be	be	AUX
ftr-439	524	6	given	give	VERB
ftr-439	524	7	to	to	ADP
ftr-439	524	8	the	the	DET
ftr-439	524	9	purpose	purpose	NOUN
ftr-439	524	10	or	or	CCONJ
ftr-439	524	11	function	function	NOUN
ftr-439	524	12	of	of	ADP
ftr-439	524	13	a	a	DET
ftr-439	524	14	taxing	tax	VERB
ftr-439	524	15	provision	provision	NOUN
ftr-439	524	16	within	within	ADP
ftr-439	524	17	its	its	PRON
ftr-439	524	18	own	own	ADJ
ftr-439	524	19	legal	legal	ADJ
ftr-439	524	20	environment	environment	NOUN
ftr-439	524	21	or	or	CCONJ
ftr-439	524	22	to	to	ADP
ftr-439	524	23	the	the	DET
ftr-439	524	24	interaction	interaction	NOUN
ftr-439	524	25	of	of	ADP
ftr-439	524	26	the	the	DET
ftr-439	524	27	provision	provision	NOUN
ftr-439	524	28	with	with	ADP
ftr-439	524	29	other	other	ADJ
ftr-439	524	30	aspects	aspect	NOUN
ftr-439	524	31	of	of	ADP
ftr-439	524	32	a	a	DET
ftr-439	524	33	nation	nation	NOUN
ftr-439	524	34	's	's	PART
ftr-439	524	35	taxing	tax	VERB
ftr-439	524	36	system	system	NOUN
ftr-439	524	37	.	.	PUNCT
ftr-439	525	1	the	the	DET
ftr-439	525	2	examples	example	NOUN
ftr-439	525	3	contained	contain	VERB
ftr-439	525	4	in	in	ADP
ftr-439	525	5	the	the	DET
ftr-439	525	6	regulations	regulation	NOUN
ftr-439	525	7	plainly	plainly	ADV
ftr-439	525	8	indicate	indicate	VERB
ftr-439	525	9	that	that	SCONJ
ftr-439	525	10	a	a	DET
ftr-439	525	11	tax	tax	NOUN
ftr-439	525	12	will	will	AUX
ftr-439	525	13	be	be	AUX
ftr-439	525	14	fragmented	fragment	VERB
ftr-439	525	15	if	if	SCONJ
ftr-439	525	16	it	it	PRON
ftr-439	525	17	is	be	AUX
ftr-439	525	18	mechanically	mechanically	ADV
ftr-439	525	19	possible	possible	ADJ
ftr-439	525	20	to	to	PART
ftr-439	525	21	trace	trace	VERB
ftr-439	525	22	a	a	DET
ftr-439	525	23	portion	portion	NOUN
ftr-439	525	24	of	of	ADP
ftr-439	525	25	the	the	DET
ftr-439	525	26	total	total	ADJ
ftr-439	525	27	tax	tax	NOUN
ftr-439	525	28	liability	liability	NOUN
ftr-439	525	29	to	to	ADP
ftr-439	525	30	distinct	distinct	ADJ
ftr-439	525	31	elements	element	NOUN
ftr-439	525	32	of	of	ADP
ftr-439	525	33	the	the	DET
ftr-439	525	34	taxpayer	taxpayer	NOUN
ftr-439	525	35	's	's	PART
ftr-439	525	36	income	income	NOUN
ftr-439	525	37	.	.	PUNCT
ftr-439	526	1	the	the	DET
ftr-439	526	2	issue	issue	NOUN
ftr-439	526	3	thus	thus	ADV
ftr-439	526	4	turns	turn	VERB
ftr-439	526	5	on	on	ADP
ftr-439	526	6	the	the	DET
ftr-439	526	7	mechanic	mechanic	ADJ
ftr-439	526	8	detail	detail	NOUN
ftr-439	526	9	of	of	ADP
ftr-439	526	10	the	the	DET
ftr-439	526	11	taxing	tax	VERB
ftr-439	526	12	statute	statute	NOUN
ftr-439	526	13	.	.	PUNCT
ftr-439	527	1	it	it	PRON
ftr-439	527	2	may	may	AUX
ftr-439	527	3	even	even	ADV
ftr-439	527	4	be	be	AUX
ftr-439	527	5	the	the	DET
ftr-439	527	6	case	case	NOUN
ftr-439	527	7	that	that	SCONJ
ftr-439	527	8	,	,	PUNCT
ftr-439	527	9	notwithstanding	notwithstanding	ADP
ftr-439	527	10	that	that	DET
ftr-439	527	11	income	income	NOUN
ftr-439	527	12	from	from	ADP
ftr-439	527	13	different	different	ADJ
ftr-439	527	14	sources	source	NOUN
ftr-439	527	15	is	be	AUX
ftr-439	527	16	combined	combine	VERB
ftr-439	527	17	and	and	CCONJ
ftr-439	527	18	subject	subject	ADJ
ftr-439	527	19	to	to	ADP
ftr-439	527	20	a	a	DET
ftr-439	527	21	progressive	progressive	ADJ
ftr-439	527	22	rate	rate	NOUN
ftr-439	527	23	of	of	ADP
ftr-439	527	24	tax	tax	NOUN
ftr-439	527	25	,	,	PUNCT
ftr-439	527	26	the	the	DET
ftr-439	527	27	result	result	NOUN
ftr-439	527	28	will	will	AUX
ftr-439	527	29	still	still	ADV
ftr-439	527	30	be	be	AUX
ftr-439	527	31	treated	treat	VERB
ftr-439	527	32	as	as	ADP
ftr-439	527	33	a	a	DET
ftr-439	527	34	series	series	NOUN
ftr-439	527	35	of	of	ADP
ftr-439	527	36	separate	separate	ADJ
ftr-439	527	37	taxes	taxis	NOUN
ftr-439	527	38	if	if	SCONJ
ftr-439	527	39	a	a	DET
ftr-439	527	40	netting	netting	NOUN
ftr-439	527	41	of	of	ADP
ftr-439	527	42	income	income	NOUN
ftr-439	527	43	and	and	CCONJ
ftr-439	527	44	loss	loss	NOUN
ftr-439	527	45	is	be	AUX
ftr-439	527	46	not	not	PART
ftr-439	527	47	permissible.62	permissible.62	VERB
ftr-439	527	48	this	this	DET
ftr-439	527	49	mechanical	mechanical	ADJ
ftr-439	527	50	approach	approach	NOUN
ftr-439	527	51	seems	seem	VERB
ftr-439	527	52	to	to	PART
ftr-439	527	53	derive	derive	VERB
ftr-439	527	54	from	from	ADP
ftr-439	527	55	a	a	DET
ftr-439	527	56	somewhat	somewhat	ADV
ftr-439	527	57	confused	confused	ADJ
ftr-439	527	58	,	,	PUNCT
ftr-439	527	59	result	result	NOUN
ftr-439	527	60	-	-	PUNCT
ftr-439	527	61	oriented	orient	VERB
ftr-439	527	62	opinion	opinion	NOUN
ftr-439	527	63	in	in	ADP
ftr-439	527	64	lanman	lanman	PROPN
ftr-439	527	65	&	&	CCONJ
ftr-439	527	66	kemp	kemp	PROPN
ftr-439	527	67	-	-	PUNCT
ftr-439	527	68	barclay	barclay	PROPN
ftr-439	527	69	&	&	CCONJ
ftr-439	527	70	co.	co.	PROPN
ftr-439	527	71	of	of	ADP
ftr-439	527	72	colombia	colombia	PROPN
ftr-439	527	73	v.	v.	CCONJ
ftr-439	527	74	commissioner,63	commissioner,63	PROPN
ftr-439	527	75	a	a	DET
ftr-439	527	76	case	case	NOUN
ftr-439	527	77	discussed	discuss	VERB
ftr-439	527	78	in	in	ADP
ftr-439	527	79	some	some	DET
ftr-439	527	80	detail	detail	NOUN
ftr-439	527	81	below	below	ADV
ftr-439	527	82	.	.	PUNCT
ftr-439	528	1	returning	return	VERB
ftr-439	528	2	again	again	ADV
ftr-439	528	3	to	to	ADP
ftr-439	528	4	our	our	PRON
ftr-439	528	5	illustrative	illustrative	ADJ
ftr-439	528	6	example	example	NOUN
ftr-439	528	7	,	,	PUNCT
ftr-439	528	8	even	even	ADV
ftr-439	528	9	though	though	SCONJ
ftr-439	528	10	the	the	DET
ftr-439	528	11	tax	tax	NOUN
ftr-439	528	12	on	on	ADP
ftr-439	528	13	farming	farming	NOUN
ftr-439	528	14	may	may	AUX
ftr-439	528	15	not	not	PART
ftr-439	528	16	,	,	PUNCT
ftr-439	528	17	standing	stand	VERB
ftr-439	528	18	alone	alone	ADV
ftr-439	528	19	,	,	PUNCT
ftr-439	528	20	constitute	constitute	VERB
ftr-439	528	21	an	an	DET
ftr-439	528	22	income	income	NOUN
ftr-439	528	23	tax	tax	NOUN
ftr-439	528	24	,	,	PUNCT
ftr-439	528	25	the	the	DET
ftr-439	528	26	tax	tax	NOUN
ftr-439	528	27	is	be	AUX
ftr-439	528	28	plainly	plainly	ADV
ftr-439	528	29	a	a	DET
ftr-439	528	30	integral	integral	ADJ
ftr-439	528	31	component	component	NOUN
ftr-439	528	32	of	of	ADP
ftr-439	528	33	an	an	DET
ftr-439	528	34	income	income	NOUN
ftr-439	528	35	tax	tax	NOUN
ftr-439	528	36	that	that	PRON
ftr-439	528	37	is	be	AUX
ftr-439	528	38	designed	design	VERB
ftr-439	528	39	to	to	PART
ftr-439	528	40	approximate	approximate	VERB
ftr-439	528	41	the	the	DET
ftr-439	528	42	effect	effect	NOUN
ftr-439	528	43	of	of	ADP
ftr-439	528	44	an	an	DET
ftr-439	528	45	income	income	NOUN
ftr-439	528	46	tax	tax	NOUN
ftr-439	528	47	on	on	ADP
ftr-439	528	48	a	a	DET
ftr-439	528	49	narrow	narrow	ADJ
ftr-439	528	50	segment	segment	NOUN
ftr-439	528	51	of	of	ADP
ftr-439	528	52	the	the	DET
ftr-439	528	53	economy	economy	NOUN
ftr-439	528	54	.	.	PUNCT
ftr-439	529	1	hence	hence	ADV
ftr-439	529	2	,	,	PUNCT
ftr-439	529	3	it	it	PRON
ftr-439	529	4	ought	ought	AUX
ftr-439	529	5	to	to	PART
ftr-439	529	6	be	be	AUX
ftr-439	529	7	eligible	eligible	ADJ
ftr-439	529	8	for	for	ADP
ftr-439	529	9	the	the	DET
ftr-439	529	10	credit	credit	NOUN
ftr-439	529	11	.	.	PUNCT
ftr-439	530	1	however	however	ADV
ftr-439	530	2	,	,	PUNCT
ftr-439	530	3	under	under	ADP
ftr-439	530	4	the	the	DET
ftr-439	530	5	existing	exist	VERB
ftr-439	530	6	regulations	regulation	NOUN
ftr-439	530	7	,	,	PUNCT
ftr-439	530	8	it	it	PRON
ftr-439	530	9	seems	seem	VERB
ftr-439	530	10	clear	clear	ADJ
ftr-439	530	11	that	that	SCONJ
ftr-439	530	12	income	income	NOUN
ftr-439	530	13	reported	report	VERB
ftr-439	530	14	on	on	ADP
ftr-439	530	15	each	each	DET
ftr-439	530	16	schedule	schedule	NOUN
ftr-439	530	17	would	would	AUX
ftr-439	530	18	be	be	AUX
ftr-439	530	19	regarded	regard	VERB
ftr-439	530	20	as	as	ADP
ftr-439	530	21	a	a	DET
ftr-439	530	22	separate	separate	ADJ
ftr-439	530	23	levy	levy	NOUN
ftr-439	530	24	and	and	CCONJ
ftr-439	530	25	tested	test	VERB
ftr-439	530	26	individually	individually	ADV
ftr-439	530	27	for	for	ADP
ftr-439	530	28	conformity	conformity	NOUN
ftr-439	530	29	to	to	PART
ftr-439	530	30	income	income	VERB
ftr-439	530	31	taxation.64	taxation.64	NOUN
ftr-439	530	32	in	in	ADP
ftr-439	530	33	that	that	DET
ftr-439	530	34	event	event	NOUN
ftr-439	530	35	,	,	PUNCT
ftr-439	530	36	the	the	DET
ftr-439	530	37	tested	test	VERB
ftr-439	530	38	tax	tax	NOUN
ftr-439	530	39	will	will	AUX
ftr-439	530	40	be	be	AUX
ftr-439	530	41	creditable	creditable	ADJ
ftr-439	530	42	only	only	ADV
ftr-439	530	43	if	if	SCONJ
ftr-439	530	44	it	it	PRON
ftr-439	530	45	meets	meet	VERB
ftr-439	530	46	the	the	DET
ftr-439	530	47	test	test	NOUN
ftr-439	530	48	for	for	ADP
ftr-439	530	49	conformity	conformity	NOUN
ftr-439	530	50	to	to	ADP
ftr-439	530	51	u.s	u.s	PROPN
ftr-439	530	52	.	.	PROPN
ftr-439	530	53	notions	notion	NOUN
ftr-439	530	54	of	of	ADP
ftr-439	530	55	income	income	NOUN
ftr-439	530	56	taxation	taxation	NOUN
ftr-439	530	57	.	.	PUNCT
ftr-439	531	1	that	that	DET
ftr-439	531	2	test	test	NOUN
ftr-439	531	3	of	of	ADP
ftr-439	531	4	the	the	DET
ftr-439	531	5	"	"	PUNCT
ftr-439	531	6	predominant	predominant	ADJ
ftr-439	531	7	character	character	NOUN
ftr-439	531	8	"	"	PUNCT
ftr-439	531	9	of	of	ADP
ftr-439	531	10	the	the	DET
ftr-439	531	11	tax	tax	NOUN
ftr-439	531	12	will	will	AUX
ftr-439	531	13	be	be	AUX
ftr-439	531	14	considered	consider	VERB
ftr-439	531	15	further	far	ADV
ftr-439	531	16	below	below	ADV
ftr-439	531	17	.	.	PUNCT
ftr-439	532	1	here	here	ADV
ftr-439	532	2	it	it	PRON
ftr-439	532	3	is	be	AUX
ftr-439	532	4	sufficient	sufficient	ADJ
ftr-439	532	5	to	to	PART
ftr-439	532	6	note	note	VERB
ftr-439	532	7	that	that	SCONJ
ftr-439	532	8	the	the	DET
ftr-439	532	9	tax	tax	NOUN
ftr-439	532	10	on	on	ADP
ftr-439	532	11	low	low	ADJ
ftr-439	532	12	acreage	acreage	NOUN
ftr-439	532	13	farmers	farmer	NOUN
ftr-439	532	14	,	,	PUNCT
ftr-439	532	15	considered	consider	VERB
ftr-439	532	16	separately	separately	ADV
ftr-439	532	17	,	,	PUNCT
ftr-439	532	18	would	would	AUX
ftr-439	532	19	surely	surely	ADV
ftr-439	532	20	fail	fail	VERB
ftr-439	532	21	that	that	DET
ftr-439	532	22	test	test	NOUN
ftr-439	532	23	.	.	PUNCT
ftr-439	533	1	as	as	SCONJ
ftr-439	533	2	discussed	discuss	VERB
ftr-439	533	3	above	above	ADV
ftr-439	533	4	,	,	PUNCT
ftr-439	533	5	under	under	ADP
ftr-439	533	6	a	a	DET
ftr-439	533	7	narrow	narrow	ADJ
ftr-439	533	8	approach	approach	NOUN
ftr-439	533	9	to	to	ADP
ftr-439	533	10	divisibility	divisibility	NOUN
ftr-439	533	11	,	,	PUNCT
ftr-439	533	12	the	the	DET
ftr-439	533	13	test	test	NOUN
ftr-439	533	14	for	for	ADP
ftr-439	533	15	conformity	conformity	NOUN
ftr-439	533	16	is	be	AUX
ftr-439	533	17	of	of	ADP
ftr-439	533	18	little	little	ADJ
ftr-439	533	19	importance	importance	NOUN
ftr-439	533	20	.	.	PUNCT
ftr-439	534	1	nonconforming	nonconforme	VERB
ftr-439	534	2	taxes	taxis	NOUN
ftr-439	534	3	,	,	PUNCT
ftr-439	534	4	like	like	ADP
ftr-439	534	5	the	the	DET
ftr-439	534	6	tax	tax	NOUN
ftr-439	534	7	on	on	ADP
ftr-439	534	8	farming	farming	NOUN
ftr-439	534	9	,	,	PUNCT
ftr-439	534	10	will	will	AUX
ftr-439	534	11	generally	generally	ADV
ftr-439	534	12	not	not	PART
ftr-439	534	13	be	be	AUX
ftr-439	534	14	eligible	eligible	ADJ
ftr-439	534	15	for	for	ADP
ftr-439	534	16	the	the	DET
ftr-439	534	17	credit	credit	NOUN
ftr-439	534	18	.	.	PUNCT
ftr-439	535	1	the	the	DET
ftr-439	535	2	approach	approach	NOUN
ftr-439	535	3	of	of	ADP
ftr-439	535	4	the	the	DET
ftr-439	535	5	service	service	NOUN
ftr-439	535	6	to	to	ADP
ftr-439	535	7	the	the	DET
ftr-439	535	8	divisibility	divisibility	NOUN
ftr-439	535	9	issue	issue	NOUN
ftr-439	535	10	is	be	AUX
ftr-439	535	11	undeniably	undeniably	ADV
ftr-439	535	12	harsh	harsh	ADJ
ftr-439	535	13	.	.	PUNCT
ftr-439	536	1	it	it	PRON
ftr-439	536	2	is	be	AUX
ftr-439	536	3	also	also	ADV
ftr-439	536	4	surprising	surprising	ADJ
ftr-439	536	5	in	in	SCONJ
ftr-439	536	6	that	that	SCONJ
ftr-439	536	7	it	it	PRON
ftr-439	536	8	is	be	AUX
ftr-439	536	9	counterintuitive	counterintuitive	ADJ
ftr-439	536	10	and	and	CCONJ
ftr-439	536	11	sharply	sharply	ADV
ftr-439	536	12	at	at	ADP
ftr-439	536	13	variance	variance	NOUN
ftr-439	536	14	with	with	ADP
ftr-439	536	15	the	the	DET
ftr-439	536	16	normal	normal	ADJ
ftr-439	536	17	use	use	NOUN
ftr-439	536	18	of	of	ADP
ftr-439	536	19	language	language	NOUN
ftr-439	536	20	by	by	ADP
ftr-439	536	21	either	either	CCONJ
ftr-439	536	22	nonspecialists	nonspecialist	NOUN
ftr-439	536	23	or	or	CCONJ
ftr-439	536	24	tax	tax	NOUN
ftr-439	536	25	technicians	technician	NOUN
ftr-439	536	26	.	.	PUNCT
ftr-439	537	1	under	under	ADP
ftr-439	537	2	the	the	DET
ftr-439	537	3	regulations	regulation	NOUN
ftr-439	537	4	,	,	PUNCT
ftr-439	537	5	single	single	ADJ
ftr-439	537	6	,	,	PUNCT
ftr-439	537	7	integrated	integrated	ADJ
ftr-439	537	8	taxing	tax	VERB
ftr-439	537	9	statutes	statute	NOUN
ftr-439	537	10	are	be	AUX
ftr-439	537	11	treated	treat	VERB
ftr-439	537	12	as	as	ADP
ftr-439	537	13	comprised	comprise	VERB
ftr-439	537	14	of	of	ADP
ftr-439	537	15	numerous	numerous	ADJ
ftr-439	537	16	"	"	PUNCT
ftr-439	537	17	separate	separate	ADJ
ftr-439	537	18	levies	levy	NOUN
ftr-439	537	19	,	,	PUNCT
ftr-439	537	20	"	"	PUNCT
ftr-439	537	21	each	each	PRON
ftr-439	537	22	imposed	impose	VERB
ftr-439	537	23	on	on	ADP
ftr-439	537	24	a	a	DET
ftr-439	537	25	segment	segment	NOUN
ftr-439	537	26	of	of	ADP
ftr-439	537	27	a	a	DET
ftr-439	537	28	nation	nation	NOUN
ftr-439	537	29	's	's	PART
ftr-439	537	30	economic	economic	ADJ
ftr-439	537	31	activity	activity	NOUN
ftr-439	537	32	and	and	CCONJ
ftr-439	537	33	separately	separately	ADV
ftr-439	537	34	creditable	creditable	ADJ
ftr-439	537	35	.	.	PUNCT
ftr-439	538	1	this	this	DET
ftr-439	538	2	peculiar	peculiar	ADJ
ftr-439	538	3	approach	approach	NOUN
ftr-439	538	4	62	62	NUM
ftr-439	538	5	.	.	PUNCT
ftr-439	539	1	while	while	SCONJ
ftr-439	539	2	at	at	ADP
ftr-439	539	3	one	one	NUM
ftr-439	539	4	time	time	NOUN
ftr-439	539	5	the	the	DET
ftr-439	539	6	service	service	NOUN
ftr-439	539	7	treated	treat	VERB
ftr-439	539	8	income	income	NOUN
ftr-439	539	9	subject	subject	ADJ
ftr-439	539	10	to	to	ADP
ftr-439	539	11	a	a	DET
ftr-439	539	12	progressive	progressive	ADJ
ftr-439	539	13	rate	rate	NOUN
ftr-439	539	14	of	of	ADP
ftr-439	539	15	tax	tax	NOUN
ftr-439	539	16	as	as	ADP
ftr-439	539	17	subject	subject	ADJ
ftr-439	539	18	to	to	ADP
ftr-439	539	19	a	a	DET
ftr-439	539	20	single	single	ADJ
ftr-439	539	21	levy	levy	NOUN
ftr-439	539	22	,	,	PUNCT
ftr-439	539	23	that	that	DET
ftr-439	539	24	rule	rule	NOUN
ftr-439	539	25	has	have	AUX
ftr-439	539	26	been	be	AUX
ftr-439	539	27	omitted	omit	VERB
ftr-439	539	28	from	from	ADP
ftr-439	539	29	the	the	DET
ftr-439	539	30	current	current	ADJ
ftr-439	539	31	regulations	regulation	NOUN
ftr-439	539	32	.	.	PUNCT
ftr-439	540	1	see	see	VERB
ftr-439	540	2	gen	gen	PROPN
ftr-439	540	3	.	.	PROPN
ftr-439	540	4	couns	couns	PROPN
ftr-439	540	5	.	.	PUNCT
ftr-439	541	1	mem	mem	PROPN
ftr-439	541	2	.	.	PUNCT
ftr-439	542	1	32,859	32,859	NUM
ftr-439	542	2	(	(	PUNCT
ftr-439	542	3	june	june	PROPN
ftr-439	542	4	15	15	NUM
ftr-439	542	5	,	,	PUNCT
ftr-439	542	6	1964	1964	NUM
ftr-439	542	7	)	)	PUNCT
ftr-439	542	8	(	(	PUNCT
ftr-439	542	9	explaining	explain	VERB
ftr-439	542	10	rev	rev	PROPN
ftr-439	542	11	.	.	PUNCT
ftr-439	542	12	rul	rul	NOUN
ftr-439	542	13	.	.	PUNCT
ftr-439	543	1	64	64	NUM
ftr-439	543	2	-	-	SYM
ftr-439	543	3	260	260	NUM
ftr-439	543	4	,	,	PUNCT
ftr-439	543	5	1964	1964	NUM
ftr-439	543	6	-	-	SYM
ftr-439	543	7	2	2	NUM
ftr-439	543	8	c.b	c.b	PROPN
ftr-439	543	9	.	.	PROPN
ftr-439	543	10	187	187	NUM
ftr-439	543	11	)	)	PUNCT
ftr-439	543	12	and	and	CCONJ
ftr-439	543	13	gen	gen	PROPN
ftr-439	543	14	.	.	PROPN
ftr-439	543	15	couns	couns	PROPN
ftr-439	543	16	.	.	PUNCT
ftr-439	544	1	mem	mem	PROPN
ftr-439	544	2	.	.	PUNCT
ftr-439	545	1	36,441	36,441	NUM
ftr-439	545	2	(	(	PUNCT
ftr-439	545	3	sept	sept	PROPN
ftr-439	545	4	.	.	PROPN
ftr-439	545	5	26	26	NUM
ftr-439	545	6	,	,	PUNCT
ftr-439	545	7	1975	1975	NUM
ftr-439	545	8	)	)	PUNCT
ftr-439	545	9	.	.	PUNCT
ftr-439	546	1	63	63	NUM
ftr-439	546	2	.	.	PUNCT
ftr-439	546	3	lanman	lanman	PROPN
ftr-439	546	4	v.	v.	PROPN
ftr-439	546	5	commissioner	commissioner	PROPN
ftr-439	546	6	,	,	PUNCT
ftr-439	546	7	26	26	NUM
ftr-439	546	8	t.c	t.c	PROPN
ftr-439	546	9	.	.	PROPN
ftr-439	547	1	582	582	NUM
ftr-439	547	2	(	(	PUNCT
ftr-439	547	3	1956	1956	NUM
ftr-439	547	4	)	)	PUNCT
ftr-439	547	5	.	.	PUNCT
ftr-439	548	1	64	64	NUM
ftr-439	548	2	.	.	PUNCT
ftr-439	549	1	that	that	DET
ftr-439	549	2	result	result	NOUN
ftr-439	549	3	might	might	AUX
ftr-439	549	4	be	be	AUX
ftr-439	549	5	altered	alter	VERB
ftr-439	549	6	if	if	SCONJ
ftr-439	549	7	the	the	DET
ftr-439	549	8	income	income	NOUN
ftr-439	549	9	from	from	ADP
ftr-439	549	10	farming	farming	NOUN
ftr-439	549	11	were	be	AUX
ftr-439	549	12	combined	combine	VERB
ftr-439	549	13	with	with	ADP
ftr-439	549	14	the	the	DET
ftr-439	549	15	income	income	NOUN
ftr-439	549	16	on	on	ADP
ftr-439	549	17	other	other	ADJ
ftr-439	549	18	schedules	schedule	NOUN
ftr-439	549	19	and	and	CCONJ
ftr-439	549	20	subject	subject	ADJ
ftr-439	549	21	to	to	ADP
ftr-439	549	22	a	a	DET
ftr-439	549	23	progressive	progressive	ADJ
ftr-439	549	24	rate	rate	NOUN
ftr-439	549	25	of	of	ADP
ftr-439	549	26	tax	tax	NOUN
ftr-439	549	27	on	on	ADP
ftr-439	549	28	the	the	DET
ftr-439	549	29	aggregate	aggregate	NOUN
ftr-439	549	30	as	as	SCONJ
ftr-439	549	31	would	would	AUX
ftr-439	549	32	occur	occur	VERB
ftr-439	549	33	in	in	ADP
ftr-439	549	34	the	the	DET
ftr-439	549	35	united	united	PROPN
ftr-439	549	36	states	states	PROPN
ftr-439	549	37	.	.	PUNCT
ftr-439	550	1	however	however	ADV
ftr-439	550	2	,	,	PUNCT
ftr-439	550	3	because	because	SCONJ
ftr-439	550	4	the	the	DET
ftr-439	550	5	regulations	regulation	NOUN
ftr-439	550	6	are	be	AUX
ftr-439	550	7	oddly	oddly	ADV
ftr-439	550	8	silent	silent	ADJ
ftr-439	550	9	on	on	ADP
ftr-439	550	10	the	the	DET
ftr-439	550	11	point	point	NOUN
ftr-439	550	12	,	,	PUNCT
ftr-439	550	13	even	even	ADV
ftr-439	550	14	that	that	DET
ftr-439	550	15	result	result	NOUN
ftr-439	550	16	is	be	AUX
ftr-439	550	17	not	not	PART
ftr-439	550	18	certain	certain	ADJ
ftr-439	550	19	.	.	PUNCT
ftr-439	551	1	[	[	X
ftr-439	551	2	vol	vol	NOUN
ftr-439	551	3	.	.	PUNCT
ftr-439	551	4	4:2	4:2	NUM
ftr-439	551	5	international	international	ADJ
ftr-439	551	6	comity	comity	NOUN
ftr-439	551	7	and	and	CCONJ
ftr-439	551	8	the	the	DET
ftr-439	551	9	foreign	foreign	ADJ
ftr-439	551	10	tax	tax	NOUN
ftr-439	551	11	credit	credit	NOUN
ftr-439	551	12	did	do	AUX
ftr-439	551	13	not	not	PART
ftr-439	551	14	flow	flow	VERB
ftr-439	551	15	naturally	naturally	ADV
ftr-439	551	16	from	from	ADP
ftr-439	551	17	the	the	DET
ftr-439	551	18	language	language	NOUN
ftr-439	551	19	or	or	CCONJ
ftr-439	551	20	purpose	purpose	NOUN
ftr-439	551	21	of	of	ADP
ftr-439	551	22	the	the	DET
ftr-439	551	23	credit	credit	NOUN
ftr-439	551	24	but	but	CCONJ
ftr-439	551	25	rather	rather	ADV
ftr-439	551	26	was	be	AUX
ftr-439	551	27	designed	design	VERB
ftr-439	551	28	to	to	PART
ftr-439	551	29	limit	limit	VERB
ftr-439	551	30	the	the	DET
ftr-439	551	31	creditability	creditability	NOUN
ftr-439	551	32	of	of	ADP
ftr-439	551	33	nonconforming	nonconforme	VERB
ftr-439	551	34	elements	element	NOUN
ftr-439	551	35	in	in	ADP
ftr-439	551	36	foreign	foreign	ADJ
ftr-439	551	37	taxing	tax	VERB
ftr-439	551	38	systems	system	NOUN
ftr-439	551	39	.	.	PUNCT
ftr-439	552	1	the	the	DET
ftr-439	552	2	reasons	reason	NOUN
ftr-439	552	3	for	for	ADP
ftr-439	552	4	the	the	DET
ftr-439	552	5	adoption	adoption	NOUN
ftr-439	552	6	of	of	ADP
ftr-439	552	7	this	this	DET
ftr-439	552	8	approach	approach	NOUN
ftr-439	552	9	again	again	ADV
ftr-439	552	10	are	be	AUX
ftr-439	552	11	illuminating	illuminate	VERB
ftr-439	552	12	and	and	CCONJ
ftr-439	552	13	are	be	AUX
ftr-439	552	14	to	to	PART
ftr-439	552	15	be	be	AUX
ftr-439	552	16	found	find	VERB
ftr-439	552	17	in	in	ADP
ftr-439	552	18	the	the	DET
ftr-439	552	19	historical	historical	ADJ
ftr-439	552	20	evolution	evolution	NOUN
ftr-439	552	21	of	of	ADP
ftr-439	552	22	the	the	DET
ftr-439	552	23	provision	provision	NOUN
ftr-439	552	24	.	.	PUNCT
ftr-439	553	1	the	the	DET
ftr-439	553	2	early	early	ADJ
ftr-439	553	3	cases	case	NOUN
ftr-439	553	4	did	do	AUX
ftr-439	553	5	not	not	PART
ftr-439	553	6	address	address	VERB
ftr-439	553	7	either	either	PRON
ftr-439	553	8	of	of	ADP
ftr-439	553	9	these	these	DET
ftr-439	553	10	issues	issue	NOUN
ftr-439	553	11	,	,	PUNCT
ftr-439	553	12	at	at	ADP
ftr-439	553	13	least	least	ADJ
ftr-439	553	14	not	not	PART
ftr-439	553	15	expressly	expressly	ADV
ftr-439	553	16	.	.	PUNCT
ftr-439	554	1	however	however	ADV
ftr-439	554	2	,	,	PUNCT
ftr-439	554	3	it	it	PRON
ftr-439	554	4	is	be	AUX
ftr-439	554	5	fairly	fairly	ADV
ftr-439	554	6	clear	clear	ADJ
ftr-439	554	7	that	that	SCONJ
ftr-439	554	8	the	the	DET
ftr-439	554	9	courts	court	NOUN
ftr-439	554	10	in	in	ADP
ftr-439	554	11	such	such	ADJ
ftr-439	554	12	cases	case	NOUN
ftr-439	554	13	as	as	SCONJ
ftr-439	554	14	keen	keen	ADJ
ftr-439	554	15	and	and	CCONJ
ftr-439	554	16	burk	burk	PROPN
ftr-439	554	17	were	be	AUX
ftr-439	554	18	influenced	influence	VERB
ftr-439	554	19	by	by	ADP
ftr-439	554	20	the	the	DET
ftr-439	554	21	fact	fact	NOUN
ftr-439	554	22	that	that	SCONJ
ftr-439	554	23	they	they	PRON
ftr-439	554	24	were	be	AUX
ftr-439	554	25	examining	examine	VERB
ftr-439	554	26	a	a	DET
ftr-439	554	27	single	single	ADJ
ftr-439	554	28	feature	feature	NOUN
ftr-439	554	29	of	of	ADP
ftr-439	554	30	a	a	DET
ftr-439	554	31	broader	broad	ADJ
ftr-439	554	32	tax	tax	NOUN
ftr-439	554	33	that	that	PRON
ftr-439	554	34	fit	fit	VERB
ftr-439	554	35	squarely	squarely	ADV
ftr-439	554	36	within	within	ADP
ftr-439	554	37	the	the	DET
ftr-439	554	38	general	general	ADJ
ftr-439	554	39	understanding	understanding	NOUN
ftr-439	554	40	of	of	ADP
ftr-439	554	41	an	an	DET
ftr-439	554	42	income	income	NOUN
ftr-439	554	43	tax	tax	NOUN
ftr-439	554	44	.	.	PUNCT
ftr-439	555	1	the	the	DET
ftr-439	555	2	decisions	decision	NOUN
ftr-439	555	3	,	,	PUNCT
ftr-439	555	4	while	while	SCONJ
ftr-439	555	5	devoid	devoid	ADJ
ftr-439	555	6	of	of	ADP
ftr-439	555	7	reasoning	reasoning	NOUN
ftr-439	555	8	,	,	PUNCT
ftr-439	555	9	are	be	AUX
ftr-439	555	10	consistent	consistent	ADJ
ftr-439	555	11	with	with	ADP
ftr-439	555	12	a	a	DET
ftr-439	555	13	broad	broad	ADJ
ftr-439	555	14	approach	approach	NOUN
ftr-439	555	15	to	to	ADP
ftr-439	555	16	divisibility	divisibility	NOUN
ftr-439	555	17	and	and	CCONJ
ftr-439	555	18	,	,	PUNCT
ftr-439	555	19	of	of	ADP
ftr-439	555	20	course	course	NOUN
ftr-439	555	21	,	,	PUNCT
ftr-439	555	22	reflect	reflect	VERB
ftr-439	555	23	a	a	DET
ftr-439	555	24	liberal	liberal	ADJ
ftr-439	555	25	approach	approach	NOUN
ftr-439	555	26	to	to	ADP
ftr-439	555	27	conformity	conformity	NOUN
ftr-439	555	28	.	.	PUNCT
ftr-439	556	1	the	the	DET
ftr-439	556	2	service	service	NOUN
ftr-439	556	3	,	,	PUNCT
ftr-439	556	4	however	however	ADV
ftr-439	556	5	,	,	PUNCT
ftr-439	556	6	with	with	ADP
ftr-439	556	7	no	no	DET
ftr-439	556	8	more	more	ADJ
ftr-439	556	9	analysis	analysis	NOUN
ftr-439	556	10	,	,	PUNCT
ftr-439	556	11	seems	seem	VERB
ftr-439	556	12	to	to	PART
ftr-439	556	13	have	have	AUX
ftr-439	556	14	initially	initially	ADV
ftr-439	556	15	sought	seek	VERB
ftr-439	556	16	a	a	DET
ftr-439	556	17	narrow	narrow	ADJ
ftr-439	556	18	scope	scope	NOUN
ftr-439	556	19	to	to	ADP
ftr-439	556	20	the	the	DET
ftr-439	556	21	laws	law	NOUN
ftr-439	556	22	to	to	PART
ftr-439	556	23	be	be	AUX
ftr-439	556	24	tested	test	VERB
ftr-439	556	25	in	in	ADP
ftr-439	556	26	order	order	NOUN
ftr-439	556	27	to	to	PART
ftr-439	556	28	limit	limit	VERB
ftr-439	556	29	creditability	creditability	NOUN
ftr-439	556	30	.	.	PUNCT
ftr-439	557	1	thus	thus	ADV
ftr-439	557	2	,	,	PUNCT
ftr-439	557	3	for	for	ADP
ftr-439	557	4	example	example	NOUN
ftr-439	557	5	,	,	PUNCT
ftr-439	557	6	in	in	ADP
ftr-439	557	7	an	an	DET
ftr-439	557	8	early	early	ADJ
ftr-439	557	9	ruling	ruling	NOUN
ftr-439	557	10	on	on	ADP
ftr-439	557	11	a	a	DET
ftr-439	557	12	mexican	mexican	ADJ
ftr-439	557	13	tax	tax	NOUN
ftr-439	557	14	which	which	PRON
ftr-439	557	15	enumerated	enumerate	VERB
ftr-439	557	16	in	in	ADP
ftr-439	557	17	separate	separate	ADJ
ftr-439	557	18	clauses	clause	NOUN
ftr-439	557	19	the	the	DET
ftr-439	557	20	business	business	NOUN
ftr-439	557	21	activities	activity	NOUN
ftr-439	557	22	subject	subject	ADJ
ftr-439	557	23	to	to	ADP
ftr-439	557	24	tax	tax	NOUN
ftr-439	557	25	,	,	PUNCT
ftr-439	557	26	each	each	DET
ftr-439	557	27	clause	clause	NOUN
ftr-439	557	28	was	be	AUX
ftr-439	557	29	treated	treat	VERB
ftr-439	557	30	as	as	ADP
ftr-439	557	31	a	a	DET
ftr-439	557	32	distinct	distinct	ADJ
ftr-439	557	33	tax	tax	NOUN
ftr-439	557	34	to	to	PART
ftr-439	557	35	be	be	AUX
ftr-439	557	36	separately	separately	ADV
ftr-439	557	37	tested	test	VERB
ftr-439	557	38	for	for	ADP
ftr-439	557	39	creditability	creditability	NOUN
ftr-439	557	40	.	.	PUNCT
ftr-439	557	41	'	'	PUNCT
ftr-439	558	1	in	in	ADP
ftr-439	558	2	1936	1936	NUM
ftr-439	558	3	,	,	PUNCT
ftr-439	558	4	however	however	ADV
ftr-439	558	5	,	,	PUNCT
ftr-439	558	6	in	in	ADP
ftr-439	558	7	hubbard	hubbard	PROPN
ftr-439	558	8	v.	v.	PROPN
ftr-439	558	9	united	united	PROPN
ftr-439	558	10	states	states	PROPN
ftr-439	558	11	,	,	PUNCT
ftr-439	558	12	the	the	DET
ftr-439	558	13	commissioner	commissioner	NOUN
ftr-439	558	14	succeeded	succeed	VERB
ftr-439	558	15	in	in	ADP
ftr-439	558	16	persuading	persuade	VERB
ftr-439	558	17	the	the	DET
ftr-439	558	18	court	court	NOUN
ftr-439	558	19	of	of	ADP
ftr-439	558	20	claims	claim	NOUN
ftr-439	558	21	that	that	SCONJ
ftr-439	558	22	,	,	PUNCT
ftr-439	558	23	if	if	SCONJ
ftr-439	558	24	an	an	DET
ftr-439	558	25	item	item	NOUN
ftr-439	558	26	of	of	ADP
ftr-439	558	27	income	income	NOUN
ftr-439	558	28	that	that	PRON
ftr-439	558	29	was	be	AUX
ftr-439	558	30	taxed	tax	VERB
ftr-439	558	31	by	by	ADP
ftr-439	558	32	a	a	DET
ftr-439	558	33	foreign	foreign	ADJ
ftr-439	558	34	government	government	NOUN
ftr-439	558	35	were	be	AUX
ftr-439	558	36	not	not	PART
ftr-439	558	37	in	in	ADP
ftr-439	558	38	fact	fact	NOUN
ftr-439	558	39	subject	subject	ADJ
ftr-439	558	40	to	to	ADP
ftr-439	558	41	taxation	taxation	NOUN
ftr-439	558	42	by	by	ADP
ftr-439	558	43	the	the	DET
ftr-439	558	44	united	united	PROPN
ftr-439	558	45	states	states	PROPN
ftr-439	558	46	,	,	PUNCT
ftr-439	558	47	no	no	DET
ftr-439	558	48	credit	credit	NOUN
ftr-439	558	49	could	could	AUX
ftr-439	558	50	be	be	AUX
ftr-439	558	51	claimed	claim	VERB
ftr-439	558	52	for	for	ADP
ftr-439	558	53	the	the	DET
ftr-439	558	54	portion	portion	NOUN
ftr-439	558	55	of	of	ADP
ftr-439	558	56	the	the	DET
ftr-439	558	57	foreign	foreign	ADJ
ftr-439	558	58	tax	tax	NOUN
ftr-439	558	59	attributable	attributable	ADJ
ftr-439	558	60	to	to	ADP
ftr-439	558	61	that	that	DET
ftr-439	558	62	item	item	NOUN
ftr-439	558	63	because	because	SCONJ
ftr-439	558	64	that	that	DET
ftr-439	558	65	item	item	NOUN
ftr-439	558	66	of	of	ADP
ftr-439	558	67	income	income	NOUN
ftr-439	558	68	was	be	AUX
ftr-439	558	69	not	not	PART
ftr-439	558	70	in	in	ADP
ftr-439	558	71	fact	fact	NOUN
ftr-439	558	72	subject	subject	ADJ
ftr-439	558	73	to	to	ADP
ftr-439	558	74	double	double	ADJ
ftr-439	558	75	taxation	taxation	NOUN
ftr-439	558	76	.	.	PUNCT
ftr-439	558	77	'	'	PUNCT
ftr-439	559	1	in	in	ADP
ftr-439	559	2	the	the	DET
ftr-439	559	3	years	year	NOUN
ftr-439	559	4	following	follow	VERB
ftr-439	559	5	that	that	DET
ftr-439	559	6	victory	victory	NOUN
ftr-439	559	7	,	,	PUNCT
ftr-439	559	8	the	the	DET
ftr-439	559	9	commissioner	commissioner	NOUN
ftr-439	559	10	began	begin	VERB
ftr-439	559	11	to	to	PART
ftr-439	559	12	take	take	VERB
ftr-439	559	13	a	a	DET
ftr-439	559	14	broader	broad	ADJ
ftr-439	559	15	view	view	NOUN
ftr-439	559	16	of	of	ADP
ftr-439	559	17	the	the	DET
ftr-439	559	18	scope	scope	NOUN
ftr-439	559	19	of	of	ADP
ftr-439	559	20	the	the	DET
ftr-439	559	21	foreign	foreign	ADJ
ftr-439	559	22	tax	tax	NOUN
ftr-439	559	23	that	that	PRON
ftr-439	559	24	is	be	AUX
ftr-439	559	25	to	to	PART
ftr-439	559	26	be	be	AUX
ftr-439	559	27	tested	test	VERB
ftr-439	559	28	for	for	ADP
ftr-439	559	29	creditability	creditability	NOUN
ftr-439	559	30	,	,	PUNCT
ftr-439	559	31	relying	rely	VERB
ftr-439	559	32	on	on	ADP
ftr-439	559	33	hubbard	hubbard	NOUN
ftr-439	559	34	to	to	PART
ftr-439	559	35	limit	limit	VERB
ftr-439	559	36	the	the	DET
ftr-439	559	37	crediting	crediting	NOUN
ftr-439	559	38	of	of	ADP
ftr-439	559	39	nonconforming	nonconforme	VERB
ftr-439	559	40	foreign	foreign	ADJ
ftr-439	559	41	taxes	taxis	NOUN
ftr-439	559	42	.	.	PUNCT
ftr-439	560	1	by	by	ADP
ftr-439	560	2	the	the	DET
ftr-439	560	3	early	early	ADJ
ftr-439	560	4	1950s	1950	NOUN
ftr-439	560	5	the	the	DET
ftr-439	560	6	commissioner	commissioner	NOUN
ftr-439	560	7	had	have	AUX
ftr-439	560	8	arrived	arrive	VERB
ftr-439	560	9	at	at	ADP
ftr-439	560	10	a	a	DET
ftr-439	560	11	reasonably	reasonably	ADV
ftr-439	560	12	balanced	balanced	ADJ
ftr-439	560	13	approach	approach	NOUN
ftr-439	560	14	to	to	ADP
ftr-439	560	15	the	the	DET
ftr-439	560	16	divisibility	divisibility	NOUN
ftr-439	560	17	issue	issue	NOUN
ftr-439	560	18	.	.	PUNCT
ftr-439	561	1	thus	thus	ADV
ftr-439	561	2	,	,	PUNCT
ftr-439	561	3	a	a	DET
ftr-439	561	4	1952	1952	NUM
ftr-439	561	5	ruling	ruling	NOUN
ftr-439	561	6	considered	consider	VERB
ftr-439	561	7	the	the	DET
ftr-439	561	8	creditability	creditability	NOUN
ftr-439	561	9	of	of	ADP
ftr-439	561	10	a	a	DET
ftr-439	561	11	cuban	cuban	ADJ
ftr-439	561	12	tax	tax	NOUN
ftr-439	561	13	on	on	ADP
ftr-439	561	14	the	the	DET
ftr-439	561	15	receipt	receipt	NOUN
ftr-439	561	16	of	of	ADP
ftr-439	561	17	a	a	DET
ftr-439	561	18	stock	stock	NOUN
ftr-439	561	19	dividend	dividend	NOUN
ftr-439	561	20	,	,	PUNCT
ftr-439	561	21	a	a	DET
ftr-439	561	22	receipt	receipt	NOUN
ftr-439	561	23	that	that	PRON
ftr-439	561	24	would	would	AUX
ftr-439	561	25	not	not	PART
ftr-439	561	26	have	have	AUX
ftr-439	561	27	been	be	AUX
ftr-439	561	28	taxable	taxable	ADJ
ftr-439	561	29	in	in	ADP
ftr-439	561	30	the	the	DET
ftr-439	561	31	united	united	PROPN
ftr-439	561	32	states.67	states.67	PROPN
ftr-439	561	33	the	the	DET
ftr-439	561	34	ruling	ruling	NOUN
ftr-439	561	35	concluded	conclude	VERB
ftr-439	561	36	that	that	SCONJ
ftr-439	561	37	,	,	PUNCT
ftr-439	561	38	since	since	SCONJ
ftr-439	561	39	the	the	DET
ftr-439	561	40	provision	provision	NOUN
ftr-439	561	41	was	be	AUX
ftr-439	561	42	"	"	PUNCT
ftr-439	561	43	part	part	NOUN
ftr-439	561	44	of	of	ADP
ftr-439	561	45	the	the	DET
ftr-439	561	46	over	over	ADP
ftr-439	561	47	-	-	PUNCT
ftr-439	561	48	all	all	PRON
ftr-439	561	49	cuban	cuban	ADJ
ftr-439	561	50	tax	tax	NOUN
ftr-439	561	51	law	law	NOUN
ftr-439	561	52	"	"	PUNCT
ftr-439	561	53	which	which	PRON
ftr-439	561	54	had	have	AUX
ftr-439	561	55	previously	previously	ADV
ftr-439	561	56	been	be	AUX
ftr-439	561	57	ruled	rule	VERB
ftr-439	561	58	to	to	PART
ftr-439	561	59	be	be	AUX
ftr-439	561	60	a	a	DET
ftr-439	561	61	creditable	creditable	ADJ
ftr-439	561	62	income	income	NOUN
ftr-439	561	63	tax	tax	NOUN
ftr-439	561	64	,	,	PUNCT
ftr-439	561	65	"	"	PUNCT
ftr-439	561	66	the	the	DET
ftr-439	561	67	fact	fact	NOUN
ftr-439	561	68	that	that	SCONJ
ftr-439	561	69	some	some	PRON
ftr-439	561	70	of	of	ADP
ftr-439	561	71	the	the	DET
ftr-439	561	72	items	item	NOUN
ftr-439	561	73	taxed	tax	VERB
ftr-439	561	74	are	be	AUX
ftr-439	561	75	nonincome	nonincome	NOUN
ftr-439	561	76	items	item	NOUN
ftr-439	561	77	is	be	AUX
ftr-439	561	78	not	not	PART
ftr-439	561	79	material	material	ADJ
ftr-439	561	80	"	"	PUNCT
ftr-439	561	81	because	because	SCONJ
ftr-439	561	82	the	the	DET
ftr-439	561	83	tax	tax	NOUN
ftr-439	561	84	is	be	AUX
ftr-439	561	85	"	"	PUNCT
ftr-439	561	86	indivisible	indivisible	ADJ
ftr-439	561	87	.	.	PUNCT
ftr-439	562	1	"8	"8	ADJ
ftr-439	562	2	the	the	DET
ftr-439	562	3	courts	court	NOUN
ftr-439	562	4	soon	soon	ADV
ftr-439	562	5	concluded	conclude	VERB
ftr-439	562	6	,	,	PUNCT
ftr-439	562	7	however	however	ADV
ftr-439	562	8	,	,	PUNCT
ftr-439	562	9	that	that	SCONJ
ftr-439	562	10	the	the	DET
ftr-439	562	11	decision	decision	NOUN
ftr-439	562	12	in	in	ADP
ftr-439	562	13	hubbard	hubbard	NOUN
ftr-439	562	14	lacked	lack	VERB
ftr-439	562	15	support	support	NOUN
ftr-439	562	16	in	in	ADP
ftr-439	562	17	the	the	DET
ftr-439	562	18	statute	statute	NOUN
ftr-439	562	19	and	and	CCONJ
ftr-439	562	20	was	be	AUX
ftr-439	562	21	erroneous	erroneous	ADJ
ftr-439	562	22	as	as	ADP
ftr-439	562	23	a	a	DET
ftr-439	562	24	matter	matter	NOUN
ftr-439	562	25	of	of	ADP
ftr-439	562	26	policy	policy	NOUN
ftr-439	562	27	.	.	PUNCT
ftr-439	562	28	'	'	PUNCT
ftr-439	563	1	by	by	ADP
ftr-439	563	2	1952	1952	NUM
ftr-439	563	3	it	it	PRON
ftr-439	563	4	had	have	AUX
ftr-439	563	5	become	become	VERB
ftr-439	563	6	clear	clear	ADJ
ftr-439	563	7	that	that	SCONJ
ftr-439	563	8	the	the	DET
ftr-439	563	9	victory	victory	NOUN
ftr-439	563	10	in	in	ADP
ftr-439	563	11	hubbard	hubbard	PROPN
ftr-439	563	12	would	would	AUX
ftr-439	563	13	no	no	ADV
ftr-439	563	14	longer	long	ADV
ftr-439	563	15	be	be	AUX
ftr-439	563	16	65	65	NUM
ftr-439	563	17	.	.	PUNCT
ftr-439	564	1	i.t	i.t	PROPN
ftr-439	564	2	.	.	NOUN
ftr-439	564	3	2620	2620	NUM
ftr-439	564	4	,	,	PUNCT
ftr-439	564	5	11	11	NUM
ftr-439	564	6	-	-	SYM
ftr-439	564	7	1	1	NUM
ftr-439	564	8	c.b	c.b	PROPN
ftr-439	564	9	.	.	PROPN
ftr-439	564	10	44	44	NUM
ftr-439	564	11	(	(	PUNCT
ftr-439	564	12	1932	1932	NUM
ftr-439	564	13	)	)	PUNCT
ftr-439	564	14	.	.	PUNCT
ftr-439	565	1	66	66	NUM
ftr-439	565	2	.	.	PUNCT
ftr-439	566	1	hubbard	hubbard	PROPN
ftr-439	566	2	v.	v.	PROPN
ftr-439	566	3	united	united	PROPN
ftr-439	566	4	states	states	PROPN
ftr-439	566	5	,	,	PUNCT
ftr-439	566	6	17	17	NUM
ftr-439	566	7	f.	f.	PROPN
ftr-439	566	8	supp	supp	PROPN
ftr-439	566	9	.	.	PUNCT
ftr-439	567	1	93	93	NUM
ftr-439	567	2	,	,	PUNCT
ftr-439	567	3	96	96	NUM
ftr-439	567	4	,	,	PUNCT
ftr-439	567	5	84	84	NUM
ftr-439	567	6	cl	cl	NOUN
ftr-439	567	7	ci	ci	NOUN
ftr-439	567	8	.	.	PROPN
ftr-439	567	9	205	205	NUM
ftr-439	567	10	(	(	PUNCT
ftr-439	567	11	c.	c.	PROPN
ftr-439	567	12	cl	cl	PROPN
ftr-439	567	13	.	.	PUNCT
ftr-439	567	14	1936	1936	NUM
ftr-439	567	15	)	)	PUNCT
ftr-439	567	16	.	.	PUNCT
ftr-439	568	1	67	67	NUM
ftr-439	568	2	.	.	PUNCT
ftr-439	569	1	i.t	i.t	PROPN
ftr-439	569	2	.	.	PROPN
ftr-439	569	3	4074	4074	NUM
ftr-439	569	4	,	,	PUNCT
ftr-439	569	5	1952	1952	NUM
ftr-439	569	6	-	-	SYM
ftr-439	569	7	1	1	NUM
ftr-439	569	8	c.b	c.b	PROPN
ftr-439	569	9	.	.	PROPN
ftr-439	569	10	87	87	NUM
ftr-439	569	11	.	.	PUNCT
ftr-439	570	1	68	68	NUM
ftr-439	570	2	.	.	PUNCT
ftr-439	571	1	i	i	PRON
ftr-439	571	2	d.	d.	PROPN
ftr-439	571	3	at	at	ADP
ftr-439	571	4	87	87	NUM
ftr-439	571	5	-	-	SYM
ftr-439	571	6	88	88	NUM
ftr-439	571	7	.	.	PUNCT
ftr-439	572	1	see	see	AUX
ftr-439	572	2	also	also	ADV
ftr-439	572	3	rev	rev	VERB
ftr-439	572	4	.	.	PUNCT
ftr-439	573	1	rul	rul	PROPN
ftr-439	573	2	.	.	PROPN
ftr-439	573	3	272	272	NUM
ftr-439	573	4	,	,	PUNCT
ftr-439	573	5	1953	1953	NUM
ftr-439	573	6	-	-	SYM
ftr-439	573	7	2	2	NUM
ftr-439	573	8	c.b	c.b	PROPN
ftr-439	573	9	.	.	PROPN
ftr-439	573	10	56	56	NUM
ftr-439	573	11	,	,	PUNCT
ftr-439	573	12	57	57	NUM
ftr-439	573	13	,	,	PUNCT
ftr-439	573	14	which	which	PRON
ftr-439	573	15	took	take	VERB
ftr-439	573	16	a	a	DET
ftr-439	573	17	similar	similar	ADJ
ftr-439	573	18	approach	approach	NOUN
ftr-439	573	19	to	to	ADP
ftr-439	573	20	the	the	DET
ftr-439	573	21	unity	unity	NOUN
ftr-439	573	22	of	of	ADP
ftr-439	573	23	an	an	DET
ftr-439	573	24	income	income	NOUN
ftr-439	573	25	tax	tax	NOUN
ftr-439	573	26	law	law	NOUN
ftr-439	573	27	,	,	PUNCT
ftr-439	573	28	and	and	CCONJ
ftr-439	573	29	rev	rev	PROPN
ftr-439	573	30	.	.	PROPN
ftr-439	573	31	rul	rul	PROPN
ftr-439	573	32	.	.	PUNCT
ftr-439	573	33	67	67	NUM
ftr-439	573	34	-	-	SYM
ftr-439	573	35	329	329	NUM
ftr-439	573	36	,	,	PUNCT
ftr-439	573	37	1967	1967	NUM
ftr-439	573	38	-	-	SYM
ftr-439	573	39	2	2	NUM
ftr-439	573	40	c.b	c.b	PROPN
ftr-439	573	41	.	.	PROPN
ftr-439	573	42	257	257	NUM
ftr-439	573	43	.	.	PUNCT
ftr-439	574	1	69	69	NUM
ftr-439	574	2	.	.	PUNCT
ftr-439	575	1	helvering	helvere	VERB
ftr-439	575	2	v.	v.	ADP
ftr-439	575	3	nell	nell	PROPN
ftr-439	575	4	,	,	PUNCT
ftr-439	575	5	139	139	NUM
ftr-439	575	6	f.2d	f.2d	NOUN
ftr-439	575	7	.	.	PROPN
ftr-439	575	8	865	865	NUM
ftr-439	575	9	,	,	PUNCT
ftr-439	575	10	871	871	NUM
ftr-439	575	11	(	(	PUNCT
ftr-439	575	12	4th	4th	ADJ
ftr-439	575	13	cir	cir	NOUN
ftr-439	575	14	.	.	PUNCT
ftr-439	575	15	1944	1944	NUM
ftr-439	575	16	)	)	PUNCT
ftr-439	575	17	.	.	PUNCT
ftr-439	576	1	19991	19991	NUM
ftr-439	576	2	florida	florida	PROPN
ftr-439	576	3	tax	tax	NOUN
ftr-439	576	4	review	review	NOUN
ftr-439	576	5	followed7	followed7	VERB
ftr-439	576	6	"	"	PUNCT
ftr-439	576	7	and	and	CCONJ
ftr-439	576	8	in	in	ADP
ftr-439	576	9	195471	195471	NUM
ftr-439	576	10	the	the	DET
ftr-439	576	11	commissioner	commissioner	NOUN
ftr-439	576	12	conceded	concede	VERB
ftr-439	576	13	the	the	DET
ftr-439	576	14	loss	loss	NOUN
ftr-439	576	15	,	,	PUNCT
ftr-439	576	16	thus	thus	ADV
ftr-439	576	17	terminating	terminate	VERB
ftr-439	576	18	that	that	DET
ftr-439	576	19	brief	brief	ADJ
ftr-439	576	20	chapter	chapter	NOUN
ftr-439	576	21	in	in	ADP
ftr-439	576	22	the	the	DET
ftr-439	576	23	interpretation	interpretation	NOUN
ftr-439	576	24	of	of	ADP
ftr-439	576	25	the	the	DET
ftr-439	576	26	credit	credit	NOUN
ftr-439	576	27	.	.	PUNCT
ftr-439	577	1	however	however	ADV
ftr-439	577	2	,	,	PUNCT
ftr-439	577	3	the	the	DET
ftr-439	577	4	service	service	NOUN
ftr-439	577	5	almost	almost	ADV
ftr-439	577	6	immediately	immediately	ADV
ftr-439	577	7	responded	respond	VERB
ftr-439	577	8	to	to	ADP
ftr-439	577	9	the	the	DET
ftr-439	577	10	loss	loss	NOUN
ftr-439	577	11	of	of	ADP
ftr-439	577	12	the	the	DET
ftr-439	577	13	hubbard	hubbard	NOUN
ftr-439	577	14	rule	rule	NOUN
ftr-439	577	15	by	by	ADP
ftr-439	577	16	returning	return	VERB
ftr-439	577	17	to	to	ADP
ftr-439	577	18	a	a	DET
ftr-439	577	19	narrow	narrow	ADJ
ftr-439	577	20	approach	approach	NOUN
ftr-439	577	21	to	to	ADP
ftr-439	577	22	divisibility	divisibility	NOUN
ftr-439	577	23	.	.	PUNCT
ftr-439	578	1	that	that	SCONJ
ftr-439	578	2	about	about	ADP
ftr-439	578	3	-	-	PUNCT
ftr-439	578	4	face	face	NOUN
ftr-439	578	5	is	be	AUX
ftr-439	578	6	dramatically	dramatically	ADV
ftr-439	578	7	illustrated	illustrate	VERB
ftr-439	578	8	by	by	ADP
ftr-439	578	9	the	the	DET
ftr-439	578	10	inconsistent	inconsistent	ADJ
ftr-439	578	11	treatment	treatment	NOUN
ftr-439	578	12	of	of	ADP
ftr-439	578	13	cuban	cuban	ADJ
ftr-439	578	14	taxes	taxis	NOUN
ftr-439	578	15	.	.	PUNCT
ftr-439	579	1	in	in	ADP
ftr-439	579	2	1953	1953	NUM
ftr-439	579	3	the	the	DET
ftr-439	579	4	service	service	NOUN
ftr-439	579	5	had	have	AUX
ftr-439	579	6	considered	consider	VERB
ftr-439	579	7	the	the	DET
ftr-439	579	8	creditability	creditability	NOUN
ftr-439	579	9	of	of	ADP
ftr-439	579	10	the	the	DET
ftr-439	579	11	taxes	taxis	NOUN
ftr-439	579	12	imposed	impose	VERB
ftr-439	579	13	by	by	ADP
ftr-439	579	14	two	two	NUM
ftr-439	579	15	paragraphs	paragraph	NOUN
ftr-439	579	16	of	of	ADP
ftr-439	579	17	a	a	DET
ftr-439	579	18	cuban	cuban	ADJ
ftr-439	579	19	law	law	NOUN
ftr-439	579	20	which	which	PRON
ftr-439	579	21	imposed	impose	VERB
ftr-439	579	22	taxes	taxis	NOUN
ftr-439	579	23	in	in	ADP
ftr-439	579	24	addition	addition	NOUN
ftr-439	579	25	to	to	ADP
ftr-439	579	26	the	the	DET
ftr-439	579	27	generally	generally	ADV
ftr-439	579	28	applicable	applicable	ADJ
ftr-439	579	29	income	income	NOUN
ftr-439	579	30	tax.72	tax.72	NOUN
ftr-439	579	31	article	article	NOUN
ftr-439	579	32	14	14	NUM
ftr-439	579	33	of	of	ADP
ftr-439	579	34	the	the	DET
ftr-439	579	35	law	law	NOUN
ftr-439	579	36	levied	levy	VERB
ftr-439	579	37	a	a	DET
ftr-439	579	38	flat	flat	ADJ
ftr-439	579	39	tax	tax	NOUN
ftr-439	579	40	on	on	ADP
ftr-439	579	41	the	the	DET
ftr-439	579	42	value	value	NOUN
ftr-439	579	43	of	of	ADP
ftr-439	579	44	the	the	DET
ftr-439	579	45	capital	capital	NOUN
ftr-439	579	46	of	of	ADP
ftr-439	579	47	every	every	DET
ftr-439	579	48	company	company	NOUN
ftr-439	579	49	and	and	CCONJ
ftr-439	579	50	plainly	plainly	ADV
ftr-439	579	51	was	be	AUX
ftr-439	579	52	not	not	PART
ftr-439	579	53	an	an	DET
ftr-439	579	54	income	income	NOUN
ftr-439	579	55	tax	tax	NOUN
ftr-439	579	56	.	.	PUNCT
ftr-439	580	1	article	article	NOUN
ftr-439	580	2	15	15	NUM
ftr-439	580	3	imposed	impose	VERB
ftr-439	580	4	a	a	DET
ftr-439	580	5	tax	tax	NOUN
ftr-439	580	6	on	on	ADP
ftr-439	580	7	profits	profit	NOUN
ftr-439	580	8	in	in	ADP
ftr-439	580	9	excess	excess	NOUN
ftr-439	580	10	of	of	ADP
ftr-439	580	11	10	10	NUM
ftr-439	580	12	%	%	NOUN
ftr-439	580	13	of	of	ADP
ftr-439	580	14	the	the	DET
ftr-439	580	15	value	value	NOUN
ftr-439	580	16	of	of	ADP
ftr-439	580	17	the	the	DET
ftr-439	580	18	capital	capital	NOUN
ftr-439	580	19	taxed	tax	VERB
ftr-439	580	20	under	under	ADP
ftr-439	580	21	the	the	DET
ftr-439	580	22	first	first	ADJ
ftr-439	580	23	tax	tax	NOUN
ftr-439	580	24	.	.	PUNCT
ftr-439	581	1	although	although	SCONJ
ftr-439	581	2	an	an	DET
ftr-439	581	3	excess	excess	ADJ
ftr-439	581	4	profits	profit	NOUN
ftr-439	581	5	tax	tax	NOUN
ftr-439	581	6	is	be	AUX
ftr-439	581	7	a	a	DET
ftr-439	581	8	creditable	creditable	ADJ
ftr-439	581	9	tax	tax	NOUN
ftr-439	581	10	,	,	PUNCT
ftr-439	581	11	the	the	DET
ftr-439	581	12	service	service	NOUN
ftr-439	581	13	concluded	conclude	VERB
ftr-439	581	14	that	that	SCONJ
ftr-439	581	15	neither	neither	DET
ftr-439	581	16	tax	tax	NOUN
ftr-439	581	17	was	be	AUX
ftr-439	581	18	creditable	creditable	ADJ
ftr-439	581	19	.	.	PUNCT
ftr-439	582	1	while	while	SCONJ
ftr-439	582	2	the	the	DET
ftr-439	582	3	ruling	ruling	NOUN
ftr-439	582	4	was	be	AUX
ftr-439	582	5	notably	notably	ADV
ftr-439	582	6	devoid	devoid	ADJ
ftr-439	582	7	of	of	ADP
ftr-439	582	8	reasoning	reasoning	NOUN
ftr-439	582	9	,	,	PUNCT
ftr-439	582	10	the	the	DET
ftr-439	582	11	service	service	NOUN
ftr-439	582	12	evidently	evidently	ADV
ftr-439	582	13	concluded	conclude	VERB
ftr-439	582	14	that	that	SCONJ
ftr-439	582	15	the	the	DET
ftr-439	582	16	taxes	taxis	NOUN
ftr-439	582	17	were	be	AUX
ftr-439	582	18	indeed	indeed	ADV
ftr-439	582	19	indivisible	indivisible	ADJ
ftr-439	582	20	but	but	CCONJ
ftr-439	582	21	that	that	SCONJ
ftr-439	582	22	,	,	PUNCT
ftr-439	582	23	in	in	ADP
ftr-439	582	24	this	this	DET
ftr-439	582	25	case	case	NOUN
ftr-439	582	26	,	,	PUNCT
ftr-439	582	27	the	the	DET
ftr-439	582	28	resulting	result	VERB
ftr-439	582	29	levy	levy	NOUN
ftr-439	582	30	did	do	AUX
ftr-439	582	31	not	not	PART
ftr-439	582	32	conform	conform	VERB
ftr-439	582	33	to	to	ADP
ftr-439	582	34	the	the	DET
ftr-439	582	35	u.s	u.s	PROPN
ftr-439	582	36	.	.	PROPN
ftr-439	582	37	conception	conception	NOUN
ftr-439	582	38	of	of	ADP
ftr-439	582	39	an	an	DET
ftr-439	582	40	income	income	NOUN
ftr-439	582	41	or	or	CCONJ
ftr-439	582	42	excess	excess	ADJ
ftr-439	582	43	profits	profit	NOUN
ftr-439	582	44	tax	tax	NOUN
ftr-439	582	45	.	.	PUNCT
ftr-439	583	1	in	in	ADP
ftr-439	583	2	revenue	revenue	NOUN
ftr-439	583	3	ruling	rule	VERB
ftr-439	583	4	56	56	NUM
ftr-439	583	5	-	-	SYM
ftr-439	583	6	51	51	NUM
ftr-439	583	7	"	"	PUNCT
ftr-439	583	8	the	the	DET
ftr-439	583	9	service	service	NOUN
ftr-439	583	10	re	re	VERB
ftr-439	583	11	-	-	VERB
ftr-439	583	12	examined	examine	VERB
ftr-439	583	13	that	that	DET
ftr-439	583	14	conclusion	conclusion	NOUN
ftr-439	583	15	.	.	PUNCT
ftr-439	584	1	explaining	explain	VERB
ftr-439	584	2	that	that	SCONJ
ftr-439	584	3	the	the	DET
ftr-439	584	4	earlier	early	ADJ
ftr-439	584	5	ruling	ruling	NOUN
ftr-439	584	6	was	be	AUX
ftr-439	584	7	based	base	VERB
ftr-439	584	8	on	on	ADP
ftr-439	584	9	the	the	DET
ftr-439	584	10	assumption	assumption	NOUN
ftr-439	584	11	that	that	SCONJ
ftr-439	584	12	the	the	DET
ftr-439	584	13	two	two	NUM
ftr-439	584	14	taxes	taxis	NOUN
ftr-439	584	15	were	be	AUX
ftr-439	584	16	"	"	PUNCT
ftr-439	584	17	interrelated	interrelated	ADJ
ftr-439	584	18	and	and	CCONJ
ftr-439	584	19	interdependent	interdependent	ADJ
ftr-439	584	20	,	,	PUNCT
ftr-439	584	21	"	"	PUNCT
ftr-439	584	22	on	on	ADP
ftr-439	584	23	reflection	reflection	NOUN
ftr-439	584	24	the	the	DET
ftr-439	584	25	service	service	NOUN
ftr-439	584	26	concluded	conclude	VERB
ftr-439	584	27	that	that	SCONJ
ftr-439	584	28	the	the	DET
ftr-439	584	29	mere	mere	ADJ
ftr-439	584	30	fact	fact	NOUN
ftr-439	584	31	that	that	SCONJ
ftr-439	584	32	the	the	DET
ftr-439	584	33	second	second	ADJ
ftr-439	584	34	tax	tax	NOUN
ftr-439	584	35	employed	employ	VERB
ftr-439	584	36	the	the	DET
ftr-439	584	37	valuation	valuation	NOUN
ftr-439	584	38	made	make	VERB
ftr-439	584	39	for	for	ADP
ftr-439	584	40	the	the	DET
ftr-439	584	41	first	first	ADJ
ftr-439	584	42	tax	tax	NOUN
ftr-439	584	43	did	do	AUX
ftr-439	584	44	not	not	PART
ftr-439	584	45	cause	cause	VERB
ftr-439	584	46	the	the	DET
ftr-439	584	47	taxes	taxis	NOUN
ftr-439	584	48	to	to	PART
ftr-439	584	49	be	be	AUX
ftr-439	584	50	so	so	ADV
ftr-439	584	51	integrated	integrated	ADJ
ftr-439	584	52	that	that	SCONJ
ftr-439	584	53	they	they	PRON
ftr-439	584	54	must	must	AUX
ftr-439	584	55	be	be	AUX
ftr-439	584	56	treated	treat	VERB
ftr-439	584	57	as	as	ADP
ftr-439	584	58	a	a	DET
ftr-439	584	59	single	single	ADJ
ftr-439	584	60	tax	tax	NOUN
ftr-439	584	61	.	.	PUNCT
ftr-439	585	1	considered	consider	VERB
ftr-439	585	2	separately	separately	ADV
ftr-439	585	3	,	,	PUNCT
ftr-439	585	4	the	the	DET
ftr-439	585	5	second	second	ADJ
ftr-439	585	6	tax	tax	NOUN
ftr-439	585	7	was	be	AUX
ftr-439	585	8	an	an	DET
ftr-439	585	9	excess	excess	ADJ
ftr-439	585	10	profits	profit	NOUN
ftr-439	585	11	tax	tax	NOUN
ftr-439	585	12	and	and	CCONJ
ftr-439	585	13	creditable	creditable	ADJ
ftr-439	585	14	.	.	PUNCT
ftr-439	586	1	the	the	DET
ftr-439	586	2	service	service	NOUN
ftr-439	586	3	cautioned	caution	VERB
ftr-439	586	4	,	,	PUNCT
ftr-439	586	5	however	however	ADV
ftr-439	586	6	,	,	PUNCT
ftr-439	586	7	that	that	SCONJ
ftr-439	586	8	if	if	SCONJ
ftr-439	586	9	the	the	DET
ftr-439	586	10	tax	tax	NOUN
ftr-439	586	11	had	have	AUX
ftr-439	586	12	been	be	AUX
ftr-439	586	13	a	a	DET
ftr-439	586	14	single	single	ADJ
ftr-439	586	15	tax	tax	NOUN
ftr-439	586	16	imposed	impose	VERB
ftr-439	586	17	on	on	ADP
ftr-439	586	18	both	both	DET
ftr-439	586	19	items	item	NOUN
ftr-439	586	20	,	,	PUNCT
ftr-439	586	21	the	the	DET
ftr-439	586	22	creditability	creditability	NOUN
ftr-439	586	23	of	of	ADP
ftr-439	586	24	the	the	DET
ftr-439	586	25	tax	tax	NOUN
ftr-439	586	26	would	would	AUX
ftr-439	586	27	be	be	AUX
ftr-439	586	28	an	an	DET
ftr-439	586	29	all	all	PRON
ftr-439	586	30	or	or	CCONJ
ftr-439	586	31	nothing	nothing	PRON
ftr-439	586	32	proposition	proposition	NOUN
ftr-439	586	33	determined	determine	VERB
ftr-439	586	34	by	by	ADP
ftr-439	586	35	the	the	DET
ftr-439	586	36	"	"	PUNCT
ftr-439	586	37	predominant	predominant	ADJ
ftr-439	586	38	character	character	NOUN
ftr-439	586	39	"	"	PUNCT
ftr-439	586	40	of	of	ADP
ftr-439	586	41	the	the	DET
ftr-439	586	42	unified	unified	ADJ
ftr-439	586	43	tax.74	tax.74	NOUN
ftr-439	586	44	this	this	DET
ftr-439	586	45	brief	brief	ADJ
ftr-439	586	46	summary	summary	NOUN
ftr-439	586	47	of	of	ADP
ftr-439	586	48	the	the	DET
ftr-439	586	49	wavering	waver	VERB
ftr-439	586	50	history	history	NOUN
ftr-439	586	51	of	of	ADP
ftr-439	586	52	the	the	DET
ftr-439	586	53	service	service	NOUN
ftr-439	586	54	's	's	PART
ftr-439	586	55	approach	approach	NOUN
ftr-439	586	56	to	to	ADP
ftr-439	586	57	divisibility	divisibility	NOUN
ftr-439	586	58	serves	serve	VERB
ftr-439	586	59	to	to	PART
ftr-439	586	60	underscore	underscore	VERB
ftr-439	586	61	the	the	DET
ftr-439	586	62	role	role	NOUN
ftr-439	586	63	that	that	PRON
ftr-439	586	64	the	the	DET
ftr-439	586	65	doctrine	doctrine	NOUN
ftr-439	586	66	has	have	AUX
ftr-439	586	67	played	play	VERB
ftr-439	586	68	under	under	ADP
ftr-439	586	69	the	the	DET
ftr-439	586	70	credit	credit	NOUN
ftr-439	586	71	.	.	PUNCT
ftr-439	587	1	divisibility	divisibility	NOUN
ftr-439	587	2	has	have	AUX
ftr-439	587	3	never	never	ADV
ftr-439	587	4	been	be	AUX
ftr-439	587	5	used	use	VERB
ftr-439	587	6	as	as	ADP
ftr-439	587	7	a	a	DET
ftr-439	587	8	value	value	NOUN
ftr-439	587	9	-	-	PUNCT
ftr-439	587	10	neutral	neutral	ADJ
ftr-439	587	11	step	step	NOUN
ftr-439	587	12	in	in	ADP
ftr-439	587	13	the	the	DET
ftr-439	587	14	definition	definition	NOUN
ftr-439	587	15	of	of	ADP
ftr-439	587	16	a	a	DET
ftr-439	587	17	creditable	creditable	ADJ
ftr-439	587	18	tax	tax	NOUN
ftr-439	587	19	.	.	PUNCT
ftr-439	588	1	indeed	indeed	ADV
ftr-439	588	2	,	,	PUNCT
ftr-439	588	3	as	as	ADP
ftr-439	588	4	currently	currently	ADV
ftr-439	588	5	employed	employ	VERB
ftr-439	588	6	it	it	PRON
ftr-439	588	7	does	do	AUX
ftr-439	588	8	not	not	PART
ftr-439	588	9	even	even	ADV
ftr-439	588	10	reflect	reflect	VERB
ftr-439	588	11	an	an	DET
ftr-439	588	12	intrinsic	intrinsic	ADJ
ftr-439	588	13	quality	quality	NOUN
ftr-439	588	14	of	of	ADP
ftr-439	588	15	the	the	DET
ftr-439	588	16	foreign	foreign	ADJ
ftr-439	588	17	tax	tax	NOUN
ftr-439	588	18	law	law	NOUN
ftr-439	588	19	to	to	PART
ftr-439	588	20	be	be	AUX
ftr-439	588	21	tested	test	VERB
ftr-439	588	22	.	.	PUNCT
ftr-439	589	1	rather	rather	ADV
ftr-439	589	2	,	,	PUNCT
ftr-439	589	3	divisibility	divisibility	NOUN
ftr-439	589	4	turns	turn	VERB
ftr-439	589	5	out	out	ADP
ftr-439	589	6	to	to	PART
ftr-439	589	7	be	be	AUX
ftr-439	589	8	a	a	DET
ftr-439	589	9	result	result	NOUN
ftr-439	589	10	-	-	PUNCT
ftr-439	589	11	oriented	orient	VERB
ftr-439	589	12	doctrine	doctrine	NOUN
ftr-439	589	13	,	,	PUNCT
ftr-439	589	14	a	a	DET
ftr-439	589	15	malleable	malleable	ADJ
ftr-439	589	16	concept	concept	NOUN
ftr-439	589	17	used	use	VERB
ftr-439	589	18	to	to	PART
ftr-439	589	19	control	control	VERB
ftr-439	589	20	the	the	DET
ftr-439	589	21	scope	scope	NOUN
ftr-439	589	22	of	of	ADP
ftr-439	589	23	the	the	DET
ftr-439	589	24	foreign	foreign	ADJ
ftr-439	589	25	taxes	taxis	NOUN
ftr-439	589	26	that	that	PRON
ftr-439	589	27	are	be	AUX
ftr-439	589	28	eligible	eligible	ADJ
ftr-439	589	29	for	for	ADP
ftr-439	589	30	the	the	DET
ftr-439	589	31	credit	credit	NOUN
ftr-439	589	32	.	.	PUNCT
ftr-439	590	1	the	the	DET
ftr-439	590	2	70	70	NUM
ftr-439	590	3	.	.	PUNCT
ftr-439	591	1	in	in	ADP
ftr-439	591	2	brace	brace	PROPN
ftr-439	591	3	v.	v.	PROPN
ftr-439	591	4	commissioner	commissioner	PROPN
ftr-439	591	5	,	,	PUNCT
ftr-439	591	6	11	11	NUM
ftr-439	591	7	t.c	t.c	PROPN
ftr-439	591	8	.	.	PROPN
ftr-439	591	9	memo	memo	NOUN
ftr-439	591	10	(	(	PUNCT
ftr-439	591	11	cch	cch	NOUN
ftr-439	591	12	)	)	PUNCT
ftr-439	591	13	906	906	NUM
ftr-439	591	14	-	-	SYM
ftr-439	591	15	07	07	NUM
ftr-439	591	16	(	(	PUNCT
ftr-439	591	17	1952	1952	NUM
ftr-439	591	18	)	)	PUNCT
ftr-439	591	19	,	,	PUNCT
ftr-439	591	20	the	the	DET
ftr-439	591	21	court	court	NOUN
ftr-439	591	22	referred	refer	VERB
ftr-439	591	23	to	to	ADP
ftr-439	591	24	the	the	DET
ftr-439	591	25	commissioner	commissioner	NOUN
ftr-439	591	26	's	's	PART
ftr-439	591	27	argument	argument	NOUN
ftr-439	591	28	as	as	ADP
ftr-439	591	29	an	an	DET
ftr-439	591	30	"	"	PUNCT
ftr-439	591	31	attempt	attempt	NOUN
ftr-439	591	32	to	to	PART
ftr-439	591	33	revive	revive	VERB
ftr-439	591	34	an	an	DET
ftr-439	591	35	extinct	extinct	ADJ
ftr-439	591	36	question	question	NOUN
ftr-439	591	37	.	.	PUNCT
ftr-439	591	38	"	"	PUNCT
ftr-439	592	1	71	71	NUM
ftr-439	592	2	.	.	PUNCT
ftr-439	592	3	rev	rev	PROPN
ftr-439	592	4	.	.	PUNCT
ftr-439	592	5	rul	rul	PROPN
ftr-439	592	6	.	.	PUNCT
ftr-439	593	1	54	54	NUM
ftr-439	593	2	-	-	SYM
ftr-439	593	3	15	15	NUM
ftr-439	593	4	,	,	PUNCT
ftr-439	593	5	1954	1954	NUM
ftr-439	593	6	-	-	SYM
ftr-439	593	7	1	1	NUM
ftr-439	593	8	c.b	c.b	PROPN
ftr-439	593	9	.	.	PROPN
ftr-439	593	10	129	129	NUM
ftr-439	593	11	.	.	PUNCT
ftr-439	594	1	72	72	NUM
ftr-439	594	2	.	.	PUNCT
ftr-439	595	1	rev	rev	PROPN
ftr-439	595	2	.	.	PUNCT
ftr-439	596	1	rul	rul	PROPN
ftr-439	596	2	.	.	PUNCT
ftr-439	597	1	31	31	NUM
ftr-439	597	2	,	,	PUNCT
ftr-439	597	3	1953	1953	NUM
ftr-439	597	4	-	-	SYM
ftr-439	597	5	1	1	NUM
ftr-439	597	6	c.b	c.b	PROPN
ftr-439	597	7	.	.	PROPN
ftr-439	597	8	225	225	NUM
ftr-439	597	9	.	.	X
ftr-439	597	10	73	73	NUM
ftr-439	597	11	.	.	PUNCT
ftr-439	598	1	rev	rev	PROPN
ftr-439	598	2	.	.	PUNCT
ftr-439	599	1	rul	rul	PROPN
ftr-439	599	2	.	.	PUNCT
ftr-439	600	1	56	56	NUM
ftr-439	600	2	-	-	SYM
ftr-439	600	3	51	51	NUM
ftr-439	600	4	,	,	PUNCT
ftr-439	600	5	1956	1956	NUM
ftr-439	600	6	-	-	SYM
ftr-439	600	7	1	1	NUM
ftr-439	600	8	c.b	c.b	PROPN
ftr-439	600	9	.	.	PROPN
ftr-439	600	10	320	320	NUM
ftr-439	600	11	.	.	PUNCT
ftr-439	601	1	74	74	NUM
ftr-439	601	2	.	.	PUNCT
ftr-439	602	1	in	in	ADP
ftr-439	602	2	rev	rev	PROPN
ftr-439	602	3	.	.	PROPN
ftr-439	602	4	rul	rul	PROPN
ftr-439	602	5	.	.	PUNCT
ftr-439	602	6	64	64	NUM
ftr-439	602	7	-	-	SYM
ftr-439	602	8	260	260	NUM
ftr-439	602	9	,	,	PUNCT
ftr-439	602	10	1964	1964	NUM
ftr-439	602	11	-	-	SYM
ftr-439	602	12	2	2	NUM
ftr-439	602	13	c.b	c.b	PROPN
ftr-439	602	14	.	.	PROPN
ftr-439	602	15	187	187	NUM
ftr-439	602	16	,	,	PUNCT
ftr-439	602	17	the	the	DET
ftr-439	602	18	irs	irs	PROPN
ftr-439	602	19	considered	consider	VERB
ftr-439	602	20	a	a	DET
ftr-439	602	21	tax	tax	NOUN
ftr-439	602	22	system	system	NOUN
ftr-439	602	23	that	that	PRON
ftr-439	602	24	added	add	VERB
ftr-439	602	25	gross	gross	ADJ
ftr-439	602	26	compensation	compensation	NOUN
ftr-439	602	27	income	income	NOUN
ftr-439	602	28	to	to	ADP
ftr-439	602	29	notional	notional	ADJ
ftr-439	602	30	income	income	NOUN
ftr-439	602	31	from	from	ADP
ftr-439	602	32	property	property	NOUN
ftr-439	602	33	and	and	CCONJ
ftr-439	602	34	subjected	subject	VERB
ftr-439	602	35	the	the	DET
ftr-439	602	36	result	result	NOUN
ftr-439	602	37	to	to	ADP
ftr-439	602	38	a	a	DET
ftr-439	602	39	single	single	ADJ
ftr-439	602	40	rate	rate	NOUN
ftr-439	602	41	that	that	PRON
ftr-439	602	42	apparently	apparently	ADV
ftr-439	602	43	was	be	AUX
ftr-439	602	44	progressive	progressive	ADJ
ftr-439	602	45	.	.	PUNCT
ftr-439	603	1	the	the	DET
ftr-439	603	2	service	service	NOUN
ftr-439	603	3	ruled	rule	VERB
ftr-439	603	4	that	that	SCONJ
ftr-439	603	5	the	the	DET
ftr-439	603	6	tax	tax	NOUN
ftr-439	603	7	was	be	AUX
ftr-439	603	8	unified	unified	ADJ
ftr-439	603	9	,	,	PUNCT
ftr-439	603	10	that	that	SCONJ
ftr-439	603	11	its	its	PRON
ftr-439	603	12	predominant	predominant	ADJ
ftr-439	603	13	character	character	NOUN
ftr-439	603	14	determined	determine	VERB
ftr-439	603	15	creditability	creditability	NOUN
ftr-439	603	16	and	and	CCONJ
ftr-439	603	17	that	that	SCONJ
ftr-439	603	18	as	as	ADP
ftr-439	603	19	a	a	DET
ftr-439	603	20	whole	whole	NOUN
ftr-439	603	21	it	it	PRON
ftr-439	603	22	did	do	AUX
ftr-439	603	23	not	not	PART
ftr-439	603	24	fall	fall	VERB
ftr-439	603	25	within	within	ADP
ftr-439	603	26	the	the	DET
ftr-439	603	27	u.s	u.s	PROPN
ftr-439	603	28	.	.	PROPN
ftr-439	603	29	concept	concept	NOUN
ftr-439	603	30	of	of	ADP
ftr-439	603	31	an	an	DET
ftr-439	603	32	income	income	NOUN
ftr-439	603	33	tax	tax	NOUN
ftr-439	603	34	.	.	PUNCT
ftr-439	604	1	here	here	ADV
ftr-439	604	2	a	a	DET
ftr-439	604	3	broad	broad	ADJ
ftr-439	604	4	approach	approach	NOUN
ftr-439	604	5	to	to	ADP
ftr-439	604	6	the	the	DET
ftr-439	604	7	tax	tax	NOUN
ftr-439	604	8	law	law	NOUN
ftr-439	604	9	was	be	AUX
ftr-439	604	10	taken	take	VERB
ftr-439	604	11	but	but	CCONJ
ftr-439	604	12	for	for	ADP
ftr-439	604	13	the	the	DET
ftr-439	604	14	purpose	purpose	NOUN
ftr-439	604	15	of	of	ADP
ftr-439	604	16	denying	deny	VERB
ftr-439	604	17	the	the	DET
ftr-439	604	18	credit	credit	NOUN
ftr-439	604	19	.	.	PUNCT
ftr-439	605	1	[	[	X
ftr-439	605	2	vol	vol	NOUN
ftr-439	605	3	4:2	4:2	NUM
ftr-439	606	1	9nternational	9nternational	NUM
ftr-439	606	2	comit	comit	NOUN
ftr-439	606	3	and	and	CCONJ
ftr-439	606	4	the	the	DET
ftr-439	606	5	foreign	foreign	ADJ
ftr-439	606	6	tar	tar	NOUN
ftr-439	606	7	credit	credit	NOUN
ftr-439	606	8	narrow	narrow	ADJ
ftr-439	606	9	approach	approach	NOUN
ftr-439	606	10	of	of	ADP
ftr-439	606	11	current	current	ADJ
ftr-439	606	12	law	law	NOUN
ftr-439	606	13	is	be	AUX
ftr-439	606	14	not	not	PART
ftr-439	606	15	at	at	ADV
ftr-439	606	16	all	all	ADV
ftr-439	606	17	necessary	necessary	ADJ
ftr-439	606	18	to	to	ADP
ftr-439	606	19	the	the	DET
ftr-439	606	20	interpretation	interpretation	NOUN
ftr-439	606	21	of	of	ADP
ftr-439	606	22	the	the	DET
ftr-439	606	23	credits	credit	NOUN
ftr-439	606	24	;	;	PUNCT
ftr-439	606	25	other	other	ADJ
ftr-439	606	26	approaches	approach	NOUN
ftr-439	606	27	have	have	AUX
ftr-439	606	28	been	be	AUX
ftr-439	606	29	employed	employ	VERB
ftr-439	606	30	in	in	ADP
ftr-439	606	31	the	the	DET
ftr-439	606	32	past	past	NOUN
ftr-439	606	33	.	.	PUNCT
ftr-439	607	1	rather	rather	ADV
ftr-439	607	2	,	,	PUNCT
ftr-439	607	3	as	as	ADP
ftr-439	607	4	in	in	ADP
ftr-439	607	5	other	other	ADJ
ftr-439	607	6	features	feature	NOUN
ftr-439	607	7	of	of	ADP
ftr-439	607	8	the	the	DET
ftr-439	607	9	current	current	ADJ
ftr-439	607	10	credit	credit	NOUN
ftr-439	607	11	,	,	PUNCT
ftr-439	607	12	divisibility	divisibility	NOUN
ftr-439	607	13	is	be	AUX
ftr-439	607	14	simply	simply	ADV
ftr-439	607	15	one	one	NUM
ftr-439	607	16	of	of	ADP
ftr-439	607	17	the	the	DET
ftr-439	607	18	devices	device	NOUN
ftr-439	607	19	used	use	VERB
ftr-439	607	20	to	to	PART
ftr-439	607	21	prevent	prevent	VERB
ftr-439	607	22	the	the	DET
ftr-439	607	23	creditability	creditability	NOUN
ftr-439	607	24	of	of	ADP
ftr-439	607	25	nonconforming	nonconforme	VERB
ftr-439	607	26	elements	element	NOUN
ftr-439	607	27	in	in	ADP
ftr-439	607	28	foreign	foreign	ADJ
ftr-439	607	29	tax	tax	NOUN
ftr-439	607	30	systems	system	NOUN
ftr-439	607	31	.	.	PUNCT
ftr-439	608	1	the	the	DET
ftr-439	608	2	service	service	NOUN
ftr-439	608	3	has	have	AUX
ftr-439	608	4	particularly	particularly	ADV
ftr-439	608	5	sought	seek	VERB
ftr-439	608	6	to	to	PART
ftr-439	608	7	use	use	VERB
ftr-439	608	8	a	a	DET
ftr-439	608	9	narrow	narrow	ADJ
ftr-439	608	10	approach	approach	NOUN
ftr-439	608	11	to	to	ADP
ftr-439	608	12	divisibility	divisibility	NOUN
ftr-439	608	13	to	to	PART
ftr-439	608	14	bar	bar	VERB
ftr-439	608	15	the	the	DET
ftr-439	608	16	crediting	crediting	NOUN
ftr-439	608	17	of	of	ADP
ftr-439	608	18	foreign	foreign	ADJ
ftr-439	608	19	taxes	taxis	NOUN
ftr-439	608	20	that	that	PRON
ftr-439	608	21	are	be	AUX
ftr-439	608	22	imposed	impose	VERB
ftr-439	608	23	on	on	ADP
ftr-439	608	24	amounts	amount	NOUN
ftr-439	608	25	that	that	PRON
ftr-439	608	26	are	be	AUX
ftr-439	608	27	not	not	PART
ftr-439	608	28	subject	subject	ADJ
ftr-439	608	29	to	to	ADP
ftr-439	608	30	tax	tax	NOUN
ftr-439	608	31	under	under	ADP
ftr-439	608	32	u.s	u.s	PROPN
ftr-439	608	33	.	.	PROPN
ftr-439	608	34	practice	practice	NOUN
ftr-439	608	35	.	.	PUNCT
ftr-439	609	1	that	that	DET
ftr-439	609	2	regulatory	regulatory	ADJ
ftr-439	609	3	approach	approach	NOUN
ftr-439	609	4	,	,	PUNCT
ftr-439	609	5	however	however	ADV
ftr-439	609	6	,	,	PUNCT
ftr-439	609	7	is	be	AUX
ftr-439	609	8	defective	defective	ADJ
ftr-439	609	9	for	for	ADP
ftr-439	609	10	the	the	DET
ftr-439	609	11	very	very	ADJ
ftr-439	609	12	reasons	reason	NOUN
ftr-439	609	13	that	that	PRON
ftr-439	609	14	the	the	DET
ftr-439	609	15	courts	court	NOUN
ftr-439	609	16	rejected	reject	VERB
ftr-439	609	17	the	the	DET
ftr-439	609	18	service	service	NOUN
ftr-439	609	19	's	's	PART
ftr-439	609	20	alternative	alternative	ADJ
ftr-439	609	21	approach	approach	NOUN
ftr-439	609	22	in	in	ADP
ftr-439	609	23	hubbard	hubbard	NOUN
ftr-439	609	24	.	.	PUNCT
ftr-439	609	25	"	"	PUNCT
ftr-439	610	1	under	under	ADP
ftr-439	610	2	the	the	DET
ftr-439	610	3	overall	overall	ADJ
ftr-439	610	4	limitation	limitation	NOUN
ftr-439	610	5	on	on	ADP
ftr-439	610	6	the	the	DET
ftr-439	610	7	ability	ability	NOUN
ftr-439	610	8	to	to	PART
ftr-439	610	9	claim	claim	VERB
ftr-439	610	10	a	a	DET
ftr-439	610	11	foreign	foreign	ADJ
ftr-439	610	12	tax	tax	NOUN
ftr-439	610	13	credit	credit	NOUN
ftr-439	610	14	,	,	PUNCT
ftr-439	610	15	a	a	DET
ftr-439	610	16	taxpayer	taxpayer	NOUN
ftr-439	610	17	may	may	AUX
ftr-439	610	18	not	not	PART
ftr-439	610	19	claim	claim	VERB
ftr-439	610	20	a	a	DET
ftr-439	610	21	credit	credit	NOUN
ftr-439	610	22	for	for	ADP
ftr-439	610	23	an	an	DET
ftr-439	610	24	amount	amount	NOUN
ftr-439	610	25	of	of	ADP
ftr-439	610	26	foreign	foreign	ADJ
ftr-439	610	27	tax	tax	NOUN
ftr-439	610	28	in	in	ADP
ftr-439	610	29	excess	excess	NOUN
ftr-439	610	30	of	of	ADP
ftr-439	610	31	the	the	DET
ftr-439	610	32	u.s	u.s	PROPN
ftr-439	610	33	.	.	PROPN
ftr-439	610	34	tax	tax	NOUN
ftr-439	610	35	on	on	ADP
ftr-439	610	36	the	the	DET
ftr-439	610	37	taxpayer	taxpayer	NOUN
ftr-439	610	38	's	's	PART
ftr-439	610	39	foreign	foreign	ADJ
ftr-439	610	40	source	source	NOUN
ftr-439	610	41	income	income	NOUN
ftr-439	610	42	determined	determine	VERB
ftr-439	610	43	under	under	ADP
ftr-439	610	44	u.s	u.s	PROPN
ftr-439	610	45	.	.	PROPN
ftr-439	610	46	standards	standard	NOUN
ftr-439	610	47	.	.	PUNCT
ftr-439	611	1	that	that	PRON
ftr-439	611	2	is	be	AUX
ftr-439	611	3	,	,	PUNCT
ftr-439	611	4	while	while	SCONJ
ftr-439	611	5	the	the	DET
ftr-439	611	6	united	united	PROPN
ftr-439	611	7	states	states	PROPN
ftr-439	611	8	and	and	CCONJ
ftr-439	611	9	the	the	DET
ftr-439	611	10	foreign	foreign	ADJ
ftr-439	611	11	jurisdiction	jurisdiction	NOUN
ftr-439	611	12	might	might	AUX
ftr-439	611	13	not	not	PART
ftr-439	611	14	choose	choose	VERB
ftr-439	611	15	to	to	PART
ftr-439	611	16	tax	tax	VERB
ftr-439	611	17	exactly	exactly	ADV
ftr-439	611	18	the	the	DET
ftr-439	611	19	same	same	ADJ
ftr-439	611	20	items	item	NOUN
ftr-439	611	21	at	at	ADP
ftr-439	611	22	exactly	exactly	ADV
ftr-439	611	23	the	the	DET
ftr-439	611	24	same	same	ADJ
ftr-439	611	25	time	time	NOUN
ftr-439	611	26	,	,	PUNCT
ftr-439	611	27	the	the	DET
ftr-439	611	28	taxpayer	taxpayer	NOUN
ftr-439	611	29	would	would	AUX
ftr-439	611	30	not	not	PART
ftr-439	611	31	be	be	AUX
ftr-439	611	32	able	able	ADJ
ftr-439	611	33	to	to	PART
ftr-439	611	34	claim	claim	VERB
ftr-439	611	35	a	a	DET
ftr-439	611	36	full	full	ADJ
ftr-439	611	37	credit	credit	NOUN
ftr-439	611	38	for	for	ADP
ftr-439	611	39	the	the	DET
ftr-439	611	40	foreign	foreign	ADJ
ftr-439	611	41	tax	tax	NOUN
ftr-439	611	42	paid	pay	VERB
ftr-439	611	43	unless	unless	SCONJ
ftr-439	611	44	the	the	DET
ftr-439	611	45	aggregate	aggregate	ADJ
ftr-439	611	46	amount	amount	NOUN
ftr-439	611	47	of	of	ADP
ftr-439	611	48	income	income	NOUN
ftr-439	611	49	subject	subject	ADJ
ftr-439	611	50	to	to	ADP
ftr-439	611	51	tax	tax	NOUN
ftr-439	611	52	in	in	ADP
ftr-439	611	53	the	the	DET
ftr-439	611	54	foreign	foreign	ADJ
ftr-439	611	55	country	country	NOUN
ftr-439	611	56	equaled	equal	VERB
ftr-439	611	57	the	the	DET
ftr-439	611	58	aggregate	aggregate	ADJ
ftr-439	611	59	amount	amount	NOUN
ftr-439	611	60	of	of	ADP
ftr-439	611	61	foreign	foreign	ADJ
ftr-439	611	62	source	source	NOUN
ftr-439	611	63	income	income	NOUN
ftr-439	611	64	determined	determine	VERB
ftr-439	611	65	under	under	ADP
ftr-439	611	66	u.s	u.s	PROPN
ftr-439	611	67	.	.	PROPN
ftr-439	611	68	law	law	NOUN
ftr-439	611	69	.	.	PUNCT
ftr-439	612	1	in	in	ADP
ftr-439	612	2	view	view	NOUN
ftr-439	612	3	of	of	ADP
ftr-439	612	4	this	this	DET
ftr-439	612	5	limitation	limitation	NOUN
ftr-439	612	6	on	on	ADP
ftr-439	612	7	the	the	DET
ftr-439	612	8	credit	credit	NOUN
ftr-439	612	9	,	,	PUNCT
ftr-439	612	10	the	the	DET
ftr-439	612	11	further	further	ADJ
ftr-439	612	12	limitation	limitation	NOUN
ftr-439	612	13	imposed	impose	VERB
ftr-439	612	14	under	under	ADP
ftr-439	612	15	hubbard	hubbard	NOUN
ftr-439	612	16	was	be	AUX
ftr-439	612	17	redundant	redundant	ADJ
ftr-439	612	18	and	and	CCONJ
ftr-439	612	19	thus	thus	ADV
ftr-439	612	20	inappropriate	inappropriate	ADJ
ftr-439	612	21	.	.	PUNCT
ftr-439	613	1	the	the	DET
ftr-439	613	2	effect	effect	NOUN
ftr-439	613	3	of	of	ADP
ftr-439	613	4	these	these	DET
ftr-439	613	5	limitations	limitation	NOUN
ftr-439	613	6	can	can	AUX
ftr-439	613	7	best	well	ADV
ftr-439	613	8	be	be	AUX
ftr-439	613	9	seen	see	VERB
ftr-439	613	10	by	by	ADP
ftr-439	613	11	example	example	NOUN
ftr-439	613	12	.	.	PUNCT
ftr-439	614	1	assume	assume	VERB
ftr-439	614	2	that	that	SCONJ
ftr-439	614	3	the	the	DET
ftr-439	614	4	taxpayer	taxpayer	NOUN
ftr-439	614	5	derives	derive	VERB
ftr-439	614	6	two	two	NUM
ftr-439	614	7	items	item	NOUN
ftr-439	614	8	of	of	ADP
ftr-439	614	9	income	income	NOUN
ftr-439	614	10	from	from	ADP
ftr-439	614	11	foreign	foreign	ADJ
ftr-439	614	12	sources	source	NOUN
ftr-439	614	13	:	:	PUNCT
ftr-439	614	14	a	a	DET
ftr-439	614	15	$	$	SYM
ftr-439	614	16	100	100	NUM
ftr-439	614	17	stock	stock	NOUN
ftr-439	614	18	dividend	dividend	NOUN
ftr-439	614	19	that	that	PRON
ftr-439	614	20	is	be	AUX
ftr-439	614	21	taxed	tax	VERB
ftr-439	614	22	by	by	ADP
ftr-439	614	23	the	the	DET
ftr-439	614	24	foreign	foreign	ADJ
ftr-439	614	25	government	government	NOUN
ftr-439	614	26	but	but	CCONJ
ftr-439	614	27	is	be	AUX
ftr-439	614	28	not	not	PART
ftr-439	614	29	taxed	tax	VERB
ftr-439	614	30	by	by	ADP
ftr-439	614	31	the	the	DET
ftr-439	614	32	united	united	PROPN
ftr-439	614	33	states	states	PROPN
ftr-439	614	34	(	(	PUNCT
ftr-439	614	35	item	item	NOUN
ftr-439	614	36	a	a	NOUN
ftr-439	614	37	)	)	PUNCT
ftr-439	614	38	and	and	CCONJ
ftr-439	614	39	other	other	ADJ
ftr-439	614	40	income	income	NOUN
ftr-439	614	41	of	of	ADP
ftr-439	614	42	$	$	SYM
ftr-439	614	43	100	100	NUM
ftr-439	614	44	which	which	PRON
ftr-439	614	45	is	be	AUX
ftr-439	614	46	not	not	PART
ftr-439	614	47	taxed	tax	VERB
ftr-439	614	48	by	by	ADP
ftr-439	614	49	the	the	DET
ftr-439	614	50	foreign	foreign	ADJ
ftr-439	614	51	government	government	NOUN
ftr-439	614	52	but	but	CCONJ
ftr-439	614	53	is	be	AUX
ftr-439	614	54	taxed	tax	VERB
ftr-439	614	55	by	by	ADP
ftr-439	614	56	the	the	DET
ftr-439	614	57	united	united	PROPN
ftr-439	614	58	states	states	PROPN
ftr-439	614	59	(	(	PUNCT
ftr-439	614	60	item	item	NOUN
ftr-439	614	61	b	b	NOUN
ftr-439	614	62	)	)	PUNCT
ftr-439	614	63	.	.	PUNCT
ftr-439	615	1	the	the	DET
ftr-439	615	2	taxpayer	taxpayer	NOUN
ftr-439	615	3	also	also	ADV
ftr-439	615	4	derives	derive	VERB
ftr-439	615	5	$	$	SYM
ftr-439	615	6	100	100	NUM
ftr-439	615	7	of	of	ADP
ftr-439	615	8	u.s	u.s	PROPN
ftr-439	615	9	.	.	PROPN
ftr-439	615	10	source	source	NOUN
ftr-439	615	11	income	income	NOUN
ftr-439	615	12	(	(	PUNCT
ftr-439	615	13	item	item	NOUN
ftr-439	615	14	c	c	NOUN
ftr-439	615	15	)	)	PUNCT
ftr-439	615	16	.	.	PUNCT
ftr-439	616	1	the	the	DET
ftr-439	616	2	foreign	foreign	ADJ
ftr-439	616	3	tax	tax	NOUN
ftr-439	616	4	rate	rate	NOUN
ftr-439	616	5	is	be	AUX
ftr-439	616	6	45	45	NUM
ftr-439	616	7	%	%	NOUN
ftr-439	616	8	while	while	SCONJ
ftr-439	616	9	the	the	DET
ftr-439	616	10	u.s	u.s	PROPN
ftr-439	616	11	.	.	PROPN
ftr-439	616	12	rate	rate	NOUN
ftr-439	616	13	is	be	AUX
ftr-439	616	14	35	35	NUM
ftr-439	616	15	%	%	NOUN
ftr-439	616	16	.	.	PUNCT
ftr-439	617	1	the	the	DET
ftr-439	617	2	tax	tax	NOUN
ftr-439	617	3	would	would	AUX
ftr-439	617	4	be	be	AUX
ftr-439	617	5	computed	compute	VERB
ftr-439	617	6	as	as	SCONJ
ftr-439	617	7	follows	follow	VERB
ftr-439	617	8	:	:	PUNCT
ftr-439	617	9	net	net	ADJ
ftr-439	617	10	income	income	NOUN
ftr-439	617	11	for	for	ADP
ftr-439	617	12	foreign	foreign	ADJ
ftr-439	617	13	purposes	purpose	NOUN
ftr-439	617	14	(	(	PUNCT
ftr-439	617	15	item	item	NOUN
ftr-439	617	16	a	a	NOUN
ftr-439	617	17	)	)	PUNCT
ftr-439	617	18	$	$	SYM
ftr-439	617	19	100	100	NUM
ftr-439	617	20	foreign	foreign	ADJ
ftr-439	617	21	tax	tax	NOUN
ftr-439	617	22	at	at	ADP
ftr-439	617	23	45	45	NUM
ftr-439	617	24	%	%	NOUN
ftr-439	617	25	45	45	NUM
ftr-439	617	26	net	net	ADJ
ftr-439	617	27	income	income	NOUN
ftr-439	617	28	for	for	ADP
ftr-439	617	29	u.s	u.s	PROPN
ftr-439	617	30	.	.	PROPN
ftr-439	617	31	purposes	purpose	NOUN
ftr-439	617	32	(	(	PUNCT
ftr-439	617	33	items	item	NOUN
ftr-439	617	34	b	b	PROPN
ftr-439	617	35	&	&	CCONJ
ftr-439	617	36	c	c	PROPN
ftr-439	617	37	)	)	PUNCT
ftr-439	617	38	200	200	NUM
ftr-439	617	39	u.	u.	PROPN
ftr-439	617	40	s.	s.	PROPN
ftr-439	617	41	tentative	tentative	PROPN
ftr-439	617	42	tax	tax	NOUN
ftr-439	617	43	at	at	ADP
ftr-439	617	44	35	35	NUM
ftr-439	617	45	%	%	NOUN
ftr-439	617	46	70	70	NUM
ftr-439	617	47	the	the	DET
ftr-439	617	48	section	section	NOUN
ftr-439	617	49	904	904	NUM
ftr-439	617	50	limitation	limitation	NOUN
ftr-439	617	51	on	on	ADP
ftr-439	617	52	the	the	DET
ftr-439	617	53	crediting	crediting	NOUN
ftr-439	617	54	of	of	ADP
ftr-439	617	55	the	the	DET
ftr-439	617	56	foreign	foreign	ADJ
ftr-439	617	57	tax	tax	NOUN
ftr-439	617	58	would	would	AUX
ftr-439	617	59	limit	limit	VERB
ftr-439	617	60	the	the	DET
ftr-439	617	61	credit	credit	NOUN
ftr-439	617	62	to	to	ADP
ftr-439	617	63	the	the	DET
ftr-439	617	64	fraction	fraction	NOUN
ftr-439	617	65	of	of	ADP
ftr-439	617	66	the	the	DET
ftr-439	617	67	tentative	tentative	ADJ
ftr-439	617	68	u.s	u.s	PROPN
ftr-439	617	69	.	.	PROPN
ftr-439	617	70	tax	tax	NOUN
ftr-439	617	71	of	of	ADP
ftr-439	617	72	$	$	SYM
ftr-439	617	73	70	70	NUM
ftr-439	617	74	equal	equal	ADJ
ftr-439	617	75	to	to	ADP
ftr-439	617	76	the	the	DET
ftr-439	617	77	foreign	foreign	ADJ
ftr-439	617	78	source	source	NOUN
ftr-439	617	79	income	income	NOUN
ftr-439	617	80	computed	compute	VERB
ftr-439	617	81	under	under	ADP
ftr-439	617	82	u.s	u.s	PROPN
ftr-439	617	83	.	.	PROPN
ftr-439	617	84	concepts	concept	NOUN
ftr-439	617	85	of	of	ADP
ftr-439	617	86	$	$	SYM
ftr-439	617	87	100	100	NUM
ftr-439	617	88	(	(	PUNCT
ftr-439	617	89	i.e.	i.e.	X
ftr-439	617	90	,	,	PUNCT
ftr-439	617	91	item	item	NOUN
ftr-439	617	92	b	b	NOUN
ftr-439	617	93	)	)	PUNCT
ftr-439	617	94	over	over	ADP
ftr-439	617	95	the	the	DET
ftr-439	617	96	taxpayer	taxpayer	NOUN
ftr-439	617	97	's	's	PART
ftr-439	617	98	world	world	NOUN
ftr-439	617	99	wide	wide	ADJ
ftr-439	617	100	income	income	NOUN
ftr-439	617	101	computed	compute	VERB
ftr-439	617	102	under	under	ADP
ftr-439	617	103	u.s	u.s	PROPN
ftr-439	617	104	.	.	PROPN
ftr-439	617	105	concepts	concept	NOUN
ftr-439	617	106	of	of	ADP
ftr-439	617	107	$	$	SYM
ftr-439	617	108	200	200	NUM
ftr-439	617	109	.	.	PUNCT
ftr-439	618	1	thus	thus	ADV
ftr-439	618	2	,	,	PUNCT
ftr-439	618	3	the	the	DET
ftr-439	618	4	limitation	limitation	NOUN
ftr-439	618	5	is	be	AUX
ftr-439	618	6	$	$	SYM
ftr-439	618	7	35	35	NUM
ftr-439	618	8	and	and	CCONJ
ftr-439	618	9	that	that	PRON
ftr-439	618	10	is	be	AUX
ftr-439	618	11	the	the	DET
ftr-439	618	12	maximum	maximum	ADJ
ftr-439	618	13	amount	amount	NOUN
ftr-439	618	14	that	that	PRON
ftr-439	618	15	may	may	AUX
ftr-439	618	16	be	be	AUX
ftr-439	618	17	credited	credit	VERB
ftr-439	618	18	currently	currently	ADV
ftr-439	618	19	.	.	PUNCT
ftr-439	619	1	thus	thus	ADV
ftr-439	619	2	:	:	PUNCT
ftr-439	619	3	foreign	foreign	ADJ
ftr-439	619	4	tax	tax	NOUN
ftr-439	619	5	credit	credit	NOUN
ftr-439	619	6	(	(	PUNCT
ftr-439	619	7	35	35	NUM
ftr-439	619	8	)	)	PUNCT
ftr-439	619	9	final	final	ADJ
ftr-439	619	10	u.s	u.s	PROPN
ftr-439	619	11	.	.	PROPN
ftr-439	619	12	tax	tax	NOUN
ftr-439	619	13	35	35	NUM
ftr-439	619	14	75	75	NUM
ftr-439	619	15	.	.	PUNCT
ftr-439	620	1	see	see	VERB
ftr-439	620	2	dexter	dexter	PROPN
ftr-439	620	3	v.	v.	PROPN
ftr-439	620	4	commissioner	commissioner	PROPN
ftr-439	620	5	,	,	PUNCT
ftr-439	620	6	47	47	NUM
ftr-439	620	7	b.t.a	b.t.a	NOUN
ftr-439	620	8	.	.	PROPN
ftr-439	620	9	285	285	NUM
ftr-439	620	10	(	(	PUNCT
ftr-439	620	11	1942	1942	NUM
ftr-439	620	12	)	)	PUNCT
ftr-439	620	13	.	.	PUNCT
ftr-439	621	1	19991	19991	NUM
ftr-439	621	2	florida	florida	PROPN
ftr-439	621	3	tax	tax	NOUN
ftr-439	621	4	review	review	NOUN
ftr-439	621	5	while	while	SCONJ
ftr-439	621	6	the	the	DET
ftr-439	621	7	taxpayer	taxpayer	NOUN
ftr-439	621	8	will	will	AUX
ftr-439	621	9	have	have	VERB
ftr-439	621	10	a	a	DET
ftr-439	621	11	credit	credit	NOUN
ftr-439	621	12	that	that	PRON
ftr-439	621	13	may	may	AUX
ftr-439	621	14	be	be	AUX
ftr-439	621	15	carried	carry	VERB
ftr-439	621	16	over	over	ADP
ftr-439	621	17	and	and	CCONJ
ftr-439	621	18	used	use	VERB
ftr-439	621	19	in	in	ADP
ftr-439	621	20	future	future	ADJ
ftr-439	621	21	years	year	NOUN
ftr-439	621	22	of	of	ADP
ftr-439	621	23	$	$	SYM
ftr-439	621	24	10	10	NUM
ftr-439	621	25	,	,	PUNCT
ftr-439	621	26	that	that	SCONJ
ftr-439	621	27	future	future	ADJ
ftr-439	621	28	use	use	NOUN
ftr-439	621	29	remains	remain	VERB
ftr-439	621	30	subject	subject	ADJ
ftr-439	621	31	to	to	ADP
ftr-439	621	32	the	the	DET
ftr-439	621	33	same	same	ADJ
ftr-439	621	34	overall	overall	ADJ
ftr-439	621	35	limitation	limitation	NOUN
ftr-439	621	36	.	.	PUNCT
ftr-439	622	1	whether	whether	SCONJ
ftr-439	622	2	this	this	DET
ftr-439	622	3	taxpayer	taxpayer	NOUN
ftr-439	622	4	has	have	AUX
ftr-439	622	5	been	be	AUX
ftr-439	622	6	subject	subject	ADJ
ftr-439	622	7	to	to	ADP
ftr-439	622	8	international	international	ADJ
ftr-439	622	9	double	double	ADJ
ftr-439	622	10	taxation	taxation	NOUN
ftr-439	622	11	that	that	PRON
ftr-439	622	12	ought	ought	AUX
ftr-439	622	13	to	to	PART
ftr-439	622	14	be	be	AUX
ftr-439	622	15	relieved	relieve	VERB
ftr-439	622	16	by	by	ADP
ftr-439	622	17	the	the	DET
ftr-439	622	18	foreign	foreign	ADJ
ftr-439	622	19	tax	tax	NOUN
ftr-439	622	20	credit	credit	NOUN
ftr-439	622	21	will	will	AUX
ftr-439	622	22	depend	depend	VERB
ftr-439	622	23	upon	upon	SCONJ
ftr-439	622	24	one	one	PRON
ftr-439	622	25	's	's	PART
ftr-439	622	26	perspective	perspective	NOUN
ftr-439	622	27	.	.	PUNCT
ftr-439	623	1	viewed	view	VERB
ftr-439	623	2	narrowly	narrowly	ADV
ftr-439	623	3	,	,	PUNCT
ftr-439	623	4	as	as	SCONJ
ftr-439	623	5	the	the	DET
ftr-439	623	6	service	service	NOUN
ftr-439	623	7	has	have	AUX
ftr-439	623	8	continually	continually	ADV
ftr-439	623	9	sought	seek	VERB
ftr-439	623	10	to	to	PART
ftr-439	623	11	do	do	VERB
ftr-439	623	12	,	,	PUNCT
ftr-439	623	13	the	the	DET
ftr-439	623	14	stock	stock	NOUN
ftr-439	623	15	dividend	dividend	NOUN
ftr-439	623	16	has	have	AUX
ftr-439	623	17	not	not	PART
ftr-439	623	18	been	be	AUX
ftr-439	623	19	subject	subject	ADJ
ftr-439	623	20	to	to	ADP
ftr-439	623	21	double	double	ADJ
ftr-439	623	22	taxation	taxation	NOUN
ftr-439	623	23	since	since	SCONJ
ftr-439	623	24	the	the	DET
ftr-439	623	25	united	united	PROPN
ftr-439	623	26	states	states	PROPN
ftr-439	623	27	did	do	AUX
ftr-439	623	28	not	not	PART
ftr-439	623	29	tax	tax	VERB
ftr-439	623	30	it	it	PRON
ftr-439	623	31	.	.	PUNCT
ftr-439	624	1	similarly	similarly	ADV
ftr-439	624	2	,	,	PUNCT
ftr-439	624	3	the	the	DET
ftr-439	624	4	other	other	ADJ
ftr-439	624	5	income	income	NOUN
ftr-439	624	6	has	have	AUX
ftr-439	624	7	not	not	PART
ftr-439	624	8	been	be	AUX
ftr-439	624	9	subject	subject	ADJ
ftr-439	624	10	to	to	ADP
ftr-439	624	11	double	double	ADJ
ftr-439	624	12	taxation	taxation	NOUN
ftr-439	624	13	since	since	SCONJ
ftr-439	624	14	the	the	DET
ftr-439	624	15	foreign	foreign	ADJ
ftr-439	624	16	government	government	NOUN
ftr-439	624	17	did	do	AUX
ftr-439	624	18	not	not	PART
ftr-439	624	19	tax	tax	VERB
ftr-439	624	20	it	it	PRON
ftr-439	624	21	.	.	PUNCT
ftr-439	625	1	however	however	ADV
ftr-439	625	2	,	,	PUNCT
ftr-439	625	3	viewed	view	VERB
ftr-439	625	4	more	more	ADV
ftr-439	625	5	broadly	broadly	ADV
ftr-439	625	6	,	,	PUNCT
ftr-439	625	7	the	the	DET
ftr-439	625	8	taxpayer	taxpayer	NOUN
ftr-439	625	9	's	's	PART
ftr-439	625	10	foreign	foreign	ADJ
ftr-439	625	11	source	source	NOUN
ftr-439	625	12	income	income	NOUN
ftr-439	625	13	as	as	ADP
ftr-439	625	14	a	a	DET
ftr-439	625	15	whole	whole	NOUN
ftr-439	625	16	has	have	AUX
ftr-439	625	17	been	be	AUX
ftr-439	625	18	subject	subject	ADJ
ftr-439	625	19	to	to	ADP
ftr-439	625	20	tax	tax	NOUN
ftr-439	625	21	in	in	ADP
ftr-439	625	22	both	both	DET
ftr-439	625	23	jurisdictions	jurisdiction	NOUN
ftr-439	625	24	.	.	PUNCT
ftr-439	626	1	more	more	ADV
ftr-439	626	2	particularly	particularly	ADV
ftr-439	626	3	,	,	PUNCT
ftr-439	626	4	this	this	DET
ftr-439	626	5	taxpayer	taxpayer	NOUN
ftr-439	626	6	,	,	PUNCT
ftr-439	626	7	which	which	PRON
ftr-439	626	8	did	do	AUX
ftr-439	626	9	have	have	VERB
ftr-439	626	10	foreign	foreign	ADJ
ftr-439	626	11	source	source	NOUN
ftr-439	626	12	income	income	NOUN
ftr-439	626	13	computed	compute	VERB
ftr-439	626	14	under	under	ADP
ftr-439	626	15	united	united	PROPN
ftr-439	626	16	states	states	PROPN
ftr-439	626	17	concepts	concept	NOUN
ftr-439	626	18	,	,	PUNCT
ftr-439	626	19	did	do	AUX
ftr-439	626	20	pay	pay	VERB
ftr-439	626	21	a	a	DET
ftr-439	626	22	foreign	foreign	ADJ
ftr-439	626	23	income	income	NOUN
ftr-439	626	24	tax	tax	NOUN
ftr-439	626	25	.	.	PUNCT
ftr-439	627	1	in	in	ADP
ftr-439	627	2	that	that	DET
ftr-439	627	3	broader	broad	ADJ
ftr-439	627	4	sense	sense	NOUN
ftr-439	627	5	,	,	PUNCT
ftr-439	627	6	which	which	PRON
ftr-439	627	7	the	the	DET
ftr-439	627	8	courts	court	NOUN
ftr-439	627	9	have	have	AUX
ftr-439	627	10	generally	generally	ADV
ftr-439	627	11	adopted	adopt	VERB
ftr-439	627	12	,	,	PUNCT
ftr-439	627	13	the	the	DET
ftr-439	627	14	taxpayer	taxpayer	NOUN
ftr-439	627	15	has	have	AUX
ftr-439	627	16	been	be	AUX
ftr-439	627	17	subject	subject	ADJ
ftr-439	627	18	to	to	ADP
ftr-439	627	19	double	double	ADJ
ftr-439	627	20	taxation	taxation	NOUN
ftr-439	627	21	that	that	PRON
ftr-439	627	22	should	should	AUX
ftr-439	627	23	be	be	AUX
ftr-439	627	24	relieved	relieve	VERB
ftr-439	627	25	by	by	ADP
ftr-439	627	26	the	the	DET
ftr-439	627	27	foreign	foreign	ADJ
ftr-439	627	28	tax	tax	NOUN
ftr-439	627	29	credit	credit	NOUN
ftr-439	627	30	.	.	PUNCT
ftr-439	628	1	the	the	DET
ftr-439	628	2	judicial	judicial	ADJ
ftr-439	628	3	rejection	rejection	NOUN
ftr-439	628	4	of	of	ADP
ftr-439	628	5	hubbard	hubbard	NOUN
ftr-439	628	6	was	be	AUX
ftr-439	628	7	entirely	entirely	ADV
ftr-439	628	8	consistent	consistent	ADJ
ftr-439	628	9	with	with	ADP
ftr-439	628	10	the	the	DET
ftr-439	628	11	broad	broad	ADJ
ftr-439	628	12	approach	approach	NOUN
ftr-439	628	13	to	to	ADP
ftr-439	628	14	crediting	crediting	NOUN
ftr-439	628	15	reflected	reflect	VERB
ftr-439	628	16	in	in	ADP
ftr-439	628	17	the	the	DET
ftr-439	628	18	keen	keen	ADJ
ftr-439	628	19	line	line	NOUN
ftr-439	628	20	of	of	ADP
ftr-439	628	21	authority	authority	NOUN
ftr-439	628	22	.	.	PUNCT
ftr-439	629	1	creditability	creditability	NOUN
ftr-439	629	2	is	be	AUX
ftr-439	629	3	not	not	PART
ftr-439	629	4	a	a	DET
ftr-439	629	5	matter	matter	NOUN
ftr-439	629	6	of	of	ADP
ftr-439	629	7	comparing	compare	VERB
ftr-439	629	8	taxes	taxis	NOUN
ftr-439	629	9	imposed	impose	VERB
ftr-439	629	10	on	on	ADP
ftr-439	629	11	specific	specific	ADJ
ftr-439	629	12	items	item	NOUN
ftr-439	629	13	of	of	ADP
ftr-439	629	14	income	income	NOUN
ftr-439	629	15	.	.	PUNCT
ftr-439	630	1	rather	rather	ADV
ftr-439	630	2	,	,	PUNCT
ftr-439	630	3	the	the	DET
ftr-439	630	4	entire	entire	ADJ
ftr-439	630	5	income	income	NOUN
ftr-439	630	6	tax	tax	NOUN
ftr-439	630	7	imposed	impose	VERB
ftr-439	630	8	upon	upon	SCONJ
ftr-439	630	9	the	the	DET
ftr-439	630	10	taxpayer	taxpayer	NOUN
ftr-439	630	11	's	's	PART
ftr-439	630	12	entire	entire	ADJ
ftr-439	630	13	taxable	taxable	ADJ
ftr-439	630	14	income	income	NOUN
ftr-439	630	15	from	from	ADP
ftr-439	630	16	foreign	foreign	ADJ
ftr-439	630	17	sources	source	NOUN
ftr-439	630	18	was	be	AUX
ftr-439	630	19	creditable	creditable	ADJ
ftr-439	630	20	subject	subject	NOUN
ftr-439	630	21	only	only	ADV
ftr-439	630	22	to	to	ADP
ftr-439	630	23	the	the	DET
ftr-439	630	24	overall	overall	ADJ
ftr-439	630	25	limitation	limitation	NOUN
ftr-439	630	26	imposed	impose	VERB
ftr-439	630	27	by	by	ADP
ftr-439	630	28	the	the	DET
ftr-439	630	29	predecessor	predecessor	NOUN
ftr-439	630	30	to	to	ADP
ftr-439	630	31	section	section	NOUN
ftr-439	630	32	904	904	NUM
ftr-439	630	33	.	.	PUNCT
ftr-439	631	1	that	that	SCONJ
ftr-439	631	2	broader	broad	ADJ
ftr-439	631	3	approach	approach	NOUN
ftr-439	631	4	to	to	ADP
ftr-439	631	5	crediting	crediting	NOUN
ftr-439	631	6	seems	seem	VERB
ftr-439	631	7	plainly	plainly	ADV
ftr-439	631	8	preferable	preferable	ADJ
ftr-439	631	9	from	from	ADP
ftr-439	631	10	the	the	DET
ftr-439	631	11	perspective	perspective	NOUN
ftr-439	631	12	of	of	ADP
ftr-439	631	13	sound	sound	ADJ
ftr-439	631	14	tax	tax	NOUN
ftr-439	631	15	policy	policy	NOUN
ftr-439	631	16	.	.	PUNCT
ftr-439	632	1	in	in	ADP
ftr-439	632	2	the	the	DET
ftr-439	632	3	foregoing	forego	VERB
ftr-439	632	4	example	example	NOUN
ftr-439	632	5	,	,	PUNCT
ftr-439	632	6	a	a	DET
ftr-439	632	7	taxpayer	taxpayer	NOUN
ftr-439	632	8	that	that	PRON
ftr-439	632	9	pursued	pursue	VERB
ftr-439	632	10	a	a	DET
ftr-439	632	11	business	business	NOUN
ftr-439	632	12	opportunity	opportunity	NOUN
ftr-439	632	13	in	in	ADP
ftr-439	632	14	the	the	DET
ftr-439	632	15	foreign	foreign	ADJ
ftr-439	632	16	jurisdiction	jurisdiction	NOUN
ftr-439	632	17	rather	rather	ADV
ftr-439	632	18	than	than	ADP
ftr-439	632	19	in	in	ADP
ftr-439	632	20	the	the	DET
ftr-439	632	21	united	united	PROPN
ftr-439	632	22	states	states	PROPN
ftr-439	632	23	would	would	AUX
ftr-439	632	24	be	be	AUX
ftr-439	632	25	subject	subject	ADJ
ftr-439	632	26	to	to	ADP
ftr-439	632	27	an	an	DET
ftr-439	632	28	income	income	NOUN
ftr-439	632	29	tax	tax	NOUN
ftr-439	632	30	that	that	PRON
ftr-439	632	31	functionally	functionally	ADV
ftr-439	632	32	replaced	replace	VERB
ftr-439	632	33	the	the	DET
ftr-439	632	34	tax	tax	NOUN
ftr-439	632	35	that	that	PRON
ftr-439	632	36	would	would	AUX
ftr-439	632	37	have	have	AUX
ftr-439	632	38	been	be	AUX
ftr-439	632	39	imposed	impose	VERB
ftr-439	632	40	under	under	ADP
ftr-439	632	41	our	our	PRON
ftr-439	632	42	code	code	NOUN
ftr-439	632	43	.	.	PUNCT
ftr-439	633	1	the	the	DET
ftr-439	633	2	fact	fact	NOUN
ftr-439	633	3	that	that	SCONJ
ftr-439	633	4	the	the	DET
ftr-439	633	5	taxpayer	taxpayer	NOUN
ftr-439	633	6	's	's	PART
ftr-439	633	7	income	income	NOUN
ftr-439	633	8	has	have	AUX
ftr-439	633	9	been	be	AUX
ftr-439	633	10	defined	define	VERB
ftr-439	633	11	somewhat	somewhat	ADV
ftr-439	633	12	differently	differently	ADV
ftr-439	633	13	under	under	ADP
ftr-439	633	14	foreign	foreign	ADJ
ftr-439	633	15	law	law	NOUN
ftr-439	633	16	than	than	SCONJ
ftr-439	633	17	it	it	PRON
ftr-439	633	18	would	would	AUX
ftr-439	633	19	have	have	AUX
ftr-439	633	20	been	be	AUX
ftr-439	633	21	in	in	ADP
ftr-439	633	22	the	the	DET
ftr-439	633	23	united	united	PROPN
ftr-439	633	24	states	states	PROPN
ftr-439	633	25	seems	seem	VERB
ftr-439	633	26	quite	quite	ADV
ftr-439	633	27	irrelevant	irrelevant	ADJ
ftr-439	633	28	to	to	ADP
ftr-439	633	29	the	the	DET
ftr-439	633	30	potential	potential	ADJ
ftr-439	633	31	double	double	ADJ
ftr-439	633	32	taxation	taxation	NOUN
ftr-439	633	33	.	.	PUNCT
ftr-439	634	1	if	if	SCONJ
ftr-439	634	2	the	the	DET
ftr-439	634	3	credit	credit	NOUN
ftr-439	634	4	is	be	AUX
ftr-439	634	5	denied	deny	VERB
ftr-439	634	6	,	,	PUNCT
ftr-439	634	7	the	the	DET
ftr-439	634	8	essential	essential	ADJ
ftr-439	634	9	purpose	purpose	NOUN
ftr-439	634	10	of	of	ADP
ftr-439	634	11	the	the	DET
ftr-439	634	12	credit	credit	NOUN
ftr-439	634	13	is	be	AUX
ftr-439	634	14	not	not	PART
ftr-439	634	15	being	be	AUX
ftr-439	634	16	served	serve	VERB
ftr-439	634	17	.	.	PUNCT
ftr-439	635	1	the	the	DET
ftr-439	635	2	existing	exist	VERB
ftr-439	635	3	approach	approach	NOUN
ftr-439	635	4	to	to	ADP
ftr-439	635	5	divisibility	divisibility	NOUN
ftr-439	635	6	,	,	PUNCT
ftr-439	635	7	however	however	ADV
ftr-439	635	8	,	,	PUNCT
ftr-439	635	9	reflects	reflect	VERB
ftr-439	635	10	an	an	DET
ftr-439	635	11	effort	effort	NOUN
ftr-439	635	12	to	to	PART
ftr-439	635	13	deny	deny	VERB
ftr-439	635	14	that	that	DET
ftr-439	635	15	credit	credit	NOUN
ftr-439	635	16	.	.	PUNCT
ftr-439	636	1	the	the	DET
ftr-439	636	2	effect	effect	NOUN
ftr-439	636	3	of	of	ADP
ftr-439	636	4	that	that	DET
ftr-439	636	5	approach	approach	NOUN
ftr-439	636	6	readily	readily	ADV
ftr-439	636	7	can	can	AUX
ftr-439	636	8	be	be	AUX
ftr-439	636	9	seen	see	VERB
ftr-439	636	10	if	if	SCONJ
ftr-439	636	11	the	the	DET
ftr-439	636	12	assumption	assumption	NOUN
ftr-439	636	13	is	be	AUX
ftr-439	636	14	added	add	VERB
ftr-439	636	15	that	that	SCONJ
ftr-439	636	16	the	the	DET
ftr-439	636	17	foreign	foreign	ADJ
ftr-439	636	18	tax	tax	NOUN
ftr-439	636	19	on	on	ADP
ftr-439	636	20	the	the	DET
ftr-439	636	21	stock	stock	NOUN
ftr-439	636	22	dividend	dividend	NOUN
ftr-439	636	23	is	be	AUX
ftr-439	636	24	regarded	regard	VERB
ftr-439	636	25	as	as	ADP
ftr-439	636	26	a	a	DET
ftr-439	636	27	separate	separate	ADJ
ftr-439	636	28	levy	levy	NOUN
ftr-439	636	29	from	from	ADP
ftr-439	636	30	the	the	DET
ftr-439	636	31	tax	tax	NOUN
ftr-439	636	32	on	on	ADP
ftr-439	636	33	the	the	DET
ftr-439	636	34	other	other	ADJ
ftr-439	636	35	income	income	NOUN
ftr-439	636	36	.	.	PUNCT
ftr-439	637	1	standing	stand	VERB
ftr-439	637	2	alone	alone	ADV
ftr-439	637	3	,	,	PUNCT
ftr-439	637	4	the	the	DET
ftr-439	637	5	tax	tax	NOUN
ftr-439	637	6	on	on	ADP
ftr-439	637	7	the	the	DET
ftr-439	637	8	stock	stock	NOUN
ftr-439	637	9	dividend	dividend	NOUN
ftr-439	637	10	would	would	AUX
ftr-439	637	11	not	not	PART
ftr-439	637	12	constitute	constitute	VERB
ftr-439	637	13	an	an	DET
ftr-439	637	14	income	income	NOUN
ftr-439	637	15	tax	tax	NOUN
ftr-439	637	16	in	in	ADP
ftr-439	637	17	the	the	DET
ftr-439	637	18	u.s	u.s	PROPN
ftr-439	637	19	.	.	PROPN
ftr-439	637	20	sense	sense	NOUN
ftr-439	637	21	under	under	ADP
ftr-439	637	22	the	the	DET
ftr-439	637	23	regulations	regulation	NOUN
ftr-439	637	24	,	,	PUNCT
ftr-439	637	25	and	and	CCONJ
ftr-439	637	26	thus	thus	ADV
ftr-439	637	27	the	the	DET
ftr-439	637	28	$	$	SYM
ftr-439	637	29	45	45	NUM
ftr-439	637	30	tax	tax	NOUN
ftr-439	637	31	paid	pay	VERB
ftr-439	637	32	to	to	ADP
ftr-439	637	33	the	the	DET
ftr-439	637	34	foreign	foreign	ADJ
ftr-439	637	35	government	government	NOUN
ftr-439	637	36	would	would	AUX
ftr-439	637	37	not	not	PART
ftr-439	637	38	be	be	AUX
ftr-439	637	39	creditable	creditable	ADJ
ftr-439	637	40	at	at	ADV
ftr-439	637	41	all	all	ADV
ftr-439	637	42	.	.	PUNCT
ftr-439	638	1	as	as	ADP
ftr-439	638	2	a	a	DET
ftr-439	638	3	result	result	NOUN
ftr-439	638	4	,	,	PUNCT
ftr-439	638	5	the	the	DET
ftr-439	638	6	taxpayer	taxpayer	NOUN
ftr-439	638	7	would	would	AUX
ftr-439	638	8	be	be	AUX
ftr-439	638	9	subject	subject	ADJ
ftr-439	638	10	to	to	ADP
ftr-439	638	11	full	full	ADJ
ftr-439	638	12	double	double	ADJ
ftr-439	638	13	taxation	taxation	NOUN
ftr-439	638	14	.	.	PUNCT
ftr-439	639	1	this	this	DET
ftr-439	639	2	use	use	NOUN
ftr-439	639	3	of	of	ADP
ftr-439	639	4	extreme	extreme	ADJ
ftr-439	639	5	divisibility	divisibility	NOUN
ftr-439	639	6	is	be	AUX
ftr-439	639	7	designed	design	VERB
ftr-439	639	8	to	to	PART
ftr-439	639	9	achieve	achieve	VERB
ftr-439	639	10	the	the	DET
ftr-439	639	11	same	same	ADJ
ftr-439	639	12	result	result	NOUN
ftr-439	639	13	that	that	PRON
ftr-439	639	14	had	have	AUX
ftr-439	639	15	been	be	AUX
ftr-439	639	16	rejected	reject	VERB
ftr-439	639	17	on	on	ADP
ftr-439	639	18	the	the	DET
ftr-439	639	19	merits	merit	NOUN
ftr-439	639	20	as	as	ADP
ftr-439	639	21	a	a	DET
ftr-439	639	22	part	part	NOUN
ftr-439	639	23	of	of	ADP
ftr-439	639	24	the	the	DET
ftr-439	639	25	judicial	judicial	ADJ
ftr-439	639	26	rejection	rejection	NOUN
ftr-439	639	27	of	of	ADP
ftr-439	639	28	hubbard	hubbard	NOUN
ftr-439	639	29	.	.	PUNCT
ftr-439	640	1	this	this	DET
ftr-439	640	2	narrow	narrow	ADJ
ftr-439	640	3	approach	approach	NOUN
ftr-439	640	4	to	to	ADP
ftr-439	640	5	divisibility	divisibility	NOUN
ftr-439	640	6	is	be	AUX
ftr-439	640	7	furthered	further	VERB
ftr-439	640	8	by	by	ADP
ftr-439	640	9	employing	employ	VERB
ftr-439	640	10	a	a	DET
ftr-439	640	11	mechanical	mechanical	ADJ
ftr-439	640	12	,	,	PUNCT
ftr-439	640	13	rather	rather	ADV
ftr-439	640	14	than	than	ADP
ftr-439	640	15	a	a	DET
ftr-439	640	16	functional	functional	ADJ
ftr-439	640	17	,	,	PUNCT
ftr-439	640	18	approach	approach	NOUN
ftr-439	640	19	to	to	ADP
ftr-439	640	20	the	the	DET
ftr-439	640	21	definition	definition	NOUN
ftr-439	640	22	of	of	ADP
ftr-439	640	23	a	a	DET
ftr-439	640	24	separate	separate	ADJ
ftr-439	640	25	levy	levy	NOUN
ftr-439	640	26	.	.	PUNCT
ftr-439	641	1	that	that	DET
ftr-439	641	2	approach	approach	NOUN
ftr-439	641	3	seems	seem	VERB
ftr-439	641	4	to	to	PART
ftr-439	641	5	have	have	AUX
ftr-439	641	6	originated	originate	VERB
ftr-439	641	7	in	in	ADP
ftr-439	641	8	the	the	DET
ftr-439	641	9	1956	1956	NUM
ftr-439	641	10	tax	tax	NOUN
ftr-439	641	11	court	court	NOUN
ftr-439	641	12	decision	decision	NOUN
ftr-439	642	1	[	[	X
ftr-439	642	2	vol	vol	NOUN
ftr-439	642	3	.	.	PUNCT
ftr-439	642	4	4:2	4:2	NUM
ftr-439	642	5	international	international	ADJ
ftr-439	642	6	comity	comity	NOUN
ftr-439	642	7	and	and	CCONJ
ftr-439	642	8	the	the	DET
ftr-439	642	9	foreign	foreign	ADJ
ftr-439	642	10	tar	tar	NOUN
ftr-439	642	11	credit	credit	NOUN
ftr-439	642	12	in	in	ADP
ftr-439	642	13	lanman.76	lanman.76	PROPN
ftr-439	642	14	in	in	ADP
ftr-439	642	15	that	that	DET
ftr-439	642	16	case	case	NOUN
ftr-439	642	17	,	,	PUNCT
ftr-439	642	18	which	which	PRON
ftr-439	642	19	is	be	AUX
ftr-439	642	20	the	the	DET
ftr-439	642	21	first	first	ADJ
ftr-439	642	22	case	case	NOUN
ftr-439	642	23	in	in	ADP
ftr-439	642	24	which	which	PRON
ftr-439	642	25	a	a	DET
ftr-439	642	26	court	court	NOUN
ftr-439	642	27	gave	give	VERB
ftr-439	642	28	serious	serious	ADJ
ftr-439	642	29	consideration	consideration	NOUN
ftr-439	642	30	to	to	ADP
ftr-439	642	31	the	the	DET
ftr-439	642	32	issue	issue	NOUN
ftr-439	642	33	of	of	ADP
ftr-439	642	34	whether	whether	SCONJ
ftr-439	642	35	taxes	taxis	NOUN
ftr-439	642	36	were	be	AUX
ftr-439	642	37	separate	separate	ADJ
ftr-439	642	38	or	or	CCONJ
ftr-439	642	39	unitary	unitary	ADJ
ftr-439	642	40	,	,	PUNCT
ftr-439	642	41	the	the	DET
ftr-439	642	42	service	service	NOUN
ftr-439	642	43	successfully	successfully	ADV
ftr-439	642	44	used	use	VERB
ftr-439	642	45	its	its	PRON
ftr-439	642	46	newly	newly	ADV
ftr-439	642	47	narrowed	narrow	VERB
ftr-439	642	48	approach	approach	NOUN
ftr-439	642	49	to	to	ADP
ftr-439	642	50	divisibility	divisibility	NOUN
ftr-439	642	51	to	to	PART
ftr-439	642	52	limit	limit	VERB
ftr-439	642	53	the	the	DET
ftr-439	642	54	crediting	crediting	NOUN
ftr-439	642	55	of	of	ADP
ftr-439	642	56	a	a	DET
ftr-439	642	57	foreign	foreign	ADJ
ftr-439	642	58	tax	tax	NOUN
ftr-439	642	59	.	.	PUNCT
ftr-439	643	1	colombia	colombia	PROPN
ftr-439	643	2	,	,	PUNCT
ftr-439	643	3	which	which	PRON
ftr-439	643	4	had	have	VERB
ftr-439	643	5	a	a	DET
ftr-439	643	6	creditable	creditable	ADJ
ftr-439	643	7	income	income	NOUN
ftr-439	643	8	tax	tax	NOUN
ftr-439	643	9	of	of	ADP
ftr-439	643	10	long	long	ADJ
ftr-439	643	11	standing	standing	NOUN
ftr-439	643	12	,	,	PUNCT
ftr-439	643	13	enacted	enact	VERB
ftr-439	643	14	a	a	DET
ftr-439	643	15	patrimony	patrimony	NOUN
ftr-439	643	16	tax	tax	NOUN
ftr-439	643	17	for	for	ADP
ftr-439	643	18	the	the	DET
ftr-439	643	19	purpose	purpose	NOUN
ftr-439	643	20	of	of	ADP
ftr-439	643	21	increasing	increase	VERB
ftr-439	643	22	the	the	DET
ftr-439	643	23	progressivity	progressivity	NOUN
ftr-439	643	24	of	of	ADP
ftr-439	643	25	the	the	DET
ftr-439	643	26	overall	overall	ADJ
ftr-439	643	27	tax	tax	NOUN
ftr-439	643	28	structure	structure	NOUN
ftr-439	643	29	and	and	CCONJ
ftr-439	643	30	fine	fine	ADV
ftr-439	643	31	-	-	PUNCT
ftr-439	643	32	tuning	tune	VERB
ftr-439	643	33	its	its	PRON
ftr-439	643	34	distributional	distributional	ADJ
ftr-439	643	35	impact	impact	NOUN
ftr-439	643	36	.	.	PUNCT
ftr-439	644	1	the	the	DET
ftr-439	644	2	patrimony	patrimony	NOUN
ftr-439	644	3	tax	tax	NOUN
ftr-439	644	4	was	be	AUX
ftr-439	644	5	imposed	impose	VERB
ftr-439	644	6	on	on	ADP
ftr-439	644	7	the	the	DET
ftr-439	644	8	net	net	ADJ
ftr-439	644	9	worth	worth	NOUN
ftr-439	644	10	of	of	ADP
ftr-439	644	11	the	the	DET
ftr-439	644	12	taxpayer	taxpayer	NOUN
ftr-439	644	13	's	's	PART
ftr-439	644	14	assets	asset	NOUN
ftr-439	644	15	,	,	PUNCT
ftr-439	644	16	other	other	ADJ
ftr-439	644	17	than	than	ADP
ftr-439	644	18	assets	asset	NOUN
ftr-439	644	19	exempt	exempt	ADJ
ftr-439	644	20	from	from	ADP
ftr-439	644	21	the	the	DET
ftr-439	644	22	tax	tax	NOUN
ftr-439	644	23	,	,	PUNCT
ftr-439	644	24	and	and	CCONJ
ftr-439	644	25	thus	thus	ADV
ftr-439	644	26	resembled	resemble	VERB
ftr-439	644	27	a	a	DET
ftr-439	644	28	property	property	NOUN
ftr-439	644	29	tax	tax	NOUN
ftr-439	644	30	.	.	PUNCT
ftr-439	645	1	however	however	ADV
ftr-439	645	2	,	,	PUNCT
ftr-439	645	3	under	under	ADP
ftr-439	645	4	colombian	colombian	ADJ
ftr-439	645	5	jurisprudence	jurisprudence	NOUN
ftr-439	645	6	,	,	PUNCT
ftr-439	645	7	the	the	DET
ftr-439	645	8	tax	tax	NOUN
ftr-439	645	9	was	be	AUX
ftr-439	645	10	regarded	regard	VERB
ftr-439	645	11	as	as	ADP
ftr-439	645	12	a	a	DET
ftr-439	645	13	tax	tax	NOUN
ftr-439	645	14	on	on	ADP
ftr-439	645	15	imputed	impute	VERB
ftr-439	645	16	income	income	NOUN
ftr-439	645	17	,	,	PUNCT
ftr-439	645	18	or	or	CCONJ
ftr-439	645	19	the	the	DET
ftr-439	645	20	potential	potential	ADJ
ftr-439	645	21	return	return	NOUN
ftr-439	645	22	from	from	ADP
ftr-439	645	23	unproductive	unproductive	ADJ
ftr-439	645	24	or	or	CCONJ
ftr-439	645	25	under	under	ADP
ftr-439	645	26	-	-	PUNCT
ftr-439	645	27	productive	productive	ADJ
ftr-439	645	28	assets	asset	NOUN
ftr-439	645	29	.	.	PUNCT
ftr-439	646	1	the	the	DET
ftr-439	646	2	tax	tax	NOUN
ftr-439	646	3	court	court	NOUN
ftr-439	646	4	accepted	accept	VERB
ftr-439	646	5	the	the	DET
ftr-439	646	6	assertion	assertion	NOUN
ftr-439	646	7	that	that	SCONJ
ftr-439	646	8	the	the	DET
ftr-439	646	9	patrimony	patrimony	NOUN
ftr-439	646	10	tax	tax	NOUN
ftr-439	646	11	was	be	AUX
ftr-439	646	12	designed	design	VERB
ftr-439	646	13	as	as	ADP
ftr-439	646	14	a	a	DET
ftr-439	646	15	supplement	supplement	NOUN
ftr-439	646	16	to	to	ADP
ftr-439	646	17	the	the	DET
ftr-439	646	18	income	income	NOUN
ftr-439	646	19	tax	tax	NOUN
ftr-439	646	20	to	to	PART
ftr-439	646	21	reach	reach	VERB
ftr-439	646	22	the	the	DET
ftr-439	646	23	otherwise	otherwise	ADV
ftr-439	646	24	untaxed	untaxed	ADJ
ftr-439	646	25	benefit	benefit	NOUN
ftr-439	646	26	that	that	SCONJ
ftr-439	646	27	the	the	DET
ftr-439	646	28	wealthy	wealthy	ADJ
ftr-439	646	29	classes	class	NOUN
ftr-439	646	30	derived	derive	VERB
ftr-439	646	31	from	from	ADP
ftr-439	646	32	the	the	DET
ftr-439	646	33	use	use	NOUN
ftr-439	646	34	of	of	ADP
ftr-439	646	35	property	property	NOUN
ftr-439	646	36	.	.	PUNCT
ftr-439	647	1	citing	cite	VERB
ftr-439	647	2	revenue	revenue	NOUN
ftr-439	647	3	ruling	ruling	NOUN
ftr-439	647	4	5651	5651	NUM
ftr-439	647	5	,	,	PUNCT
ftr-439	647	6	the	the	DET
ftr-439	647	7	taxpayer	taxpayer	NOUN
ftr-439	647	8	then	then	ADV
ftr-439	647	9	argned	argne	VERB
ftr-439	647	10	that	that	SCONJ
ftr-439	647	11	the	the	DET
ftr-439	647	12	colombia	colombia	PROPN
ftr-439	647	13	tax	tax	NOUN
ftr-439	647	14	system	system	NOUN
ftr-439	647	15	imposed	impose	VERB
ftr-439	647	16	a	a	DET
ftr-439	647	17	single	single	ADJ
ftr-439	647	18	tax	tax	NOUN
ftr-439	647	19	which	which	PRON
ftr-439	647	20	was	be	AUX
ftr-439	647	21	predominantly	predominantly	ADV
ftr-439	647	22	an	an	DET
ftr-439	647	23	income	income	NOUN
ftr-439	647	24	tax	tax	NOUN
ftr-439	647	25	and	and	CCONJ
ftr-439	647	26	thus	thus	ADV
ftr-439	647	27	creditable	creditable	ADJ
ftr-439	647	28	.	.	PUNCT
ftr-439	648	1	the	the	DET
ftr-439	648	2	court	court	NOUN
ftr-439	648	3	quite	quite	ADV
ftr-439	648	4	properly	properly	ADV
ftr-439	648	5	concluded	conclude	VERB
ftr-439	648	6	that	that	SCONJ
ftr-439	648	7	the	the	DET
ftr-439	648	8	fact	fact	NOUN
ftr-439	648	9	that	that	SCONJ
ftr-439	648	10	the	the	DET
ftr-439	648	11	government	government	NOUN
ftr-439	648	12	of	of	ADP
ftr-439	648	13	colombia	colombia	PROPN
ftr-439	648	14	may	may	AUX
ftr-439	648	15	have	have	AUX
ftr-439	648	16	regarded	regard	VERB
ftr-439	648	17	the	the	DET
ftr-439	648	18	patrimony	patrimony	NOUN
ftr-439	648	19	tax	tax	NOUN
ftr-439	648	20	as	as	ADV
ftr-439	648	21	integrally	integrally	ADV
ftr-439	648	22	related	relate	VERB
ftr-439	648	23	to	to	ADP
ftr-439	648	24	the	the	DET
ftr-439	648	25	income	income	NOUN
ftr-439	648	26	tax	tax	NOUN
ftr-439	648	27	did	do	AUX
ftr-439	648	28	not	not	PART
ftr-439	648	29	control	control	VERB
ftr-439	648	30	the	the	DET
ftr-439	648	31	determination	determination	NOUN
ftr-439	648	32	of	of	ADP
ftr-439	648	33	whether	whether	SCONJ
ftr-439	648	34	the	the	DET
ftr-439	648	35	tax	tax	NOUN
ftr-439	648	36	was	be	AUX
ftr-439	648	37	creditable	creditable	ADJ
ftr-439	648	38	.	.	PUNCT
ftr-439	649	1	that	that	DET
ftr-439	649	2	rejection	rejection	NOUN
ftr-439	649	3	of	of	ADP
ftr-439	649	4	the	the	DET
ftr-439	649	5	foreign	foreign	ADJ
ftr-439	649	6	characterization	characterization	NOUN
ftr-439	649	7	of	of	ADP
ftr-439	649	8	these	these	DET
ftr-439	649	9	taxes	taxis	NOUN
ftr-439	649	10	as	as	ADP
ftr-439	649	11	interlocking	interlock	VERB
ftr-439	649	12	,	,	PUNCT
ftr-439	649	13	however	however	ADV
ftr-439	649	14	,	,	PUNCT
ftr-439	649	15	did	do	AUX
ftr-439	649	16	not	not	PART
ftr-439	649	17	establish	establish	VERB
ftr-439	649	18	the	the	DET
ftr-439	649	19	converse	converse	NOUN
ftr-439	649	20	:	:	PUNCT
ftr-439	649	21	the	the	DET
ftr-439	649	22	mere	mere	ADJ
ftr-439	649	23	rejection	rejection	NOUN
ftr-439	649	24	of	of	ADP
ftr-439	649	25	the	the	DET
ftr-439	649	26	significance	significance	NOUN
ftr-439	649	27	of	of	ADP
ftr-439	649	28	the	the	DET
ftr-439	649	29	colombian	colombian	ADJ
ftr-439	649	30	government	government	NOUN
ftr-439	649	31	's	's	PART
ftr-439	649	32	view	view	NOUN
ftr-439	649	33	did	do	AUX
ftr-439	649	34	not	not	PART
ftr-439	649	35	establish	establish	VERB
ftr-439	649	36	that	that	SCONJ
ftr-439	649	37	the	the	DET
ftr-439	649	38	two	two	NUM
ftr-439	649	39	taxes	taxis	NOUN
ftr-439	649	40	were	be	AUX
ftr-439	649	41	not	not	PART
ftr-439	649	42	related	relate	VERB
ftr-439	649	43	.	.	PUNCT
ftr-439	650	1	nevertheless	nevertheless	ADV
ftr-439	650	2	,	,	PUNCT
ftr-439	650	3	the	the	DET
ftr-439	650	4	court	court	NOUN
ftr-439	650	5	did	do	AUX
ftr-439	650	6	not	not	PART
ftr-439	650	7	proceed	proceed	VERB
ftr-439	650	8	to	to	PART
ftr-439	650	9	consider	consider	VERB
ftr-439	650	10	whether	whether	SCONJ
ftr-439	650	11	,	,	PUNCT
ftr-439	650	12	from	from	ADP
ftr-439	650	13	the	the	DET
ftr-439	650	14	perspective	perspective	NOUN
ftr-439	650	15	of	of	ADP
ftr-439	650	16	the	the	DET
ftr-439	650	17	united	united	PROPN
ftr-439	650	18	states	states	PROPN
ftr-439	650	19	,	,	PUNCT
ftr-439	650	20	the	the	DET
ftr-439	650	21	conceded	concede	VERB
ftr-439	650	22	purpose	purpose	NOUN
ftr-439	650	23	and	and	CCONJ
ftr-439	650	24	effect	effect	NOUN
ftr-439	650	25	of	of	ADP
ftr-439	650	26	the	the	DET
ftr-439	650	27	patrimony	patrimony	NOUN
ftr-439	650	28	tax	tax	NOUN
ftr-439	650	29	was	be	AUX
ftr-439	650	30	relevant	relevant	ADJ
ftr-439	650	31	to	to	ADP
ftr-439	650	32	the	the	DET
ftr-439	650	33	question	question	NOUN
ftr-439	650	34	of	of	ADP
ftr-439	650	35	whether	whether	SCONJ
ftr-439	650	36	the	the	DET
ftr-439	650	37	tax	tax	NOUN
ftr-439	650	38	was	be	AUX
ftr-439	650	39	an	an	DET
ftr-439	650	40	inseparable	inseparable	ADJ
ftr-439	650	41	component	component	NOUN
ftr-439	650	42	of	of	ADP
ftr-439	650	43	a	a	DET
ftr-439	650	44	broader	broad	ADJ
ftr-439	650	45	income	income	NOUN
ftr-439	650	46	tax	tax	NOUN
ftr-439	650	47	.	.	PUNCT
ftr-439	651	1	rather	rather	ADV
ftr-439	651	2	,	,	PUNCT
ftr-439	651	3	the	the	DET
ftr-439	651	4	court	court	NOUN
ftr-439	651	5	ignored	ignore	VERB
ftr-439	651	6	that	that	DET
ftr-439	651	7	issue	issue	NOUN
ftr-439	651	8	altogether	altogether	ADV
ftr-439	651	9	and	and	CCONJ
ftr-439	651	10	proceeded	proceed	VERB
ftr-439	651	11	to	to	ADP
ftr-439	651	12	an	an	DET
ftr-439	651	13	examination	examination	NOUN
ftr-439	651	14	of	of	ADP
ftr-439	651	15	the	the	DET
ftr-439	651	16	mechanical	mechanical	ADJ
ftr-439	651	17	details	detail	NOUN
ftr-439	651	18	of	of	ADP
ftr-439	651	19	the	the	DET
ftr-439	651	20	computation	computation	NOUN
ftr-439	651	21	of	of	ADP
ftr-439	651	22	the	the	DET
ftr-439	651	23	tax	tax	NOUN
ftr-439	651	24	.	.	PUNCT
ftr-439	652	1	since	since	SCONJ
ftr-439	652	2	the	the	DET
ftr-439	652	3	computation	computation	NOUN
ftr-439	652	4	of	of	ADP
ftr-439	652	5	the	the	DET
ftr-439	652	6	patrimony	patrimony	NOUN
ftr-439	652	7	tax	tax	NOUN
ftr-439	652	8	could	could	AUX
ftr-439	652	9	be	be	AUX
ftr-439	652	10	accomplished	accomplish	VERB
ftr-439	652	11	without	without	ADP
ftr-439	652	12	reference	reference	NOUN
ftr-439	652	13	to	to	ADP
ftr-439	652	14	the	the	DET
ftr-439	652	15	computation	computation	NOUN
ftr-439	652	16	of	of	ADP
ftr-439	652	17	the	the	DET
ftr-439	652	18	income	income	NOUN
ftr-439	652	19	tax	tax	NOUN
ftr-439	652	20	,	,	PUNCT
ftr-439	652	21	the	the	DET
ftr-439	652	22	taxes	taxis	NOUN
ftr-439	652	23	could	could	AUX
ftr-439	652	24	be	be	AUX
ftr-439	652	25	separated	separate	VERB
ftr-439	652	26	and	and	CCONJ
ftr-439	652	27	thus	thus	ADV
ftr-439	652	28	were	be	AUX
ftr-439	652	29	divisible	divisible	ADJ
ftr-439	652	30	for	for	ADP
ftr-439	652	31	purposes	purpose	NOUN
ftr-439	652	32	of	of	ADP
ftr-439	652	33	the	the	DET
ftr-439	652	34	credit	credit	NOUN
ftr-439	652	35	.	.	PUNCT
ftr-439	652	36	'	'	PUNCT
ftr-439	653	1	although	although	SCONJ
ftr-439	653	2	the	the	DET
ftr-439	653	3	approach	approach	NOUN
ftr-439	653	4	was	be	AUX
ftr-439	653	5	refined	refine	VERB
ftr-439	653	6	and	and	CCONJ
ftr-439	653	7	developed	develop	VERB
ftr-439	653	8	over	over	ADP
ftr-439	653	9	the	the	DET
ftr-439	653	10	years	year	NOUN
ftr-439	653	11	,	,	PUNCT
ftr-439	653	12	the	the	DET
ftr-439	653	13	basic	basic	ADJ
ftr-439	653	14	approach	approach	NOUN
ftr-439	653	15	of	of	ADP
ftr-439	653	16	lanman	lanman	PROPN
ftr-439	653	17	was	be	AUX
ftr-439	653	18	adopted	adopt	VERB
ftr-439	653	19	by	by	ADP
ftr-439	653	20	the	the	DET
ftr-439	653	21	service	service	NOUN
ftr-439	653	22	.	.	PUNCT
ftr-439	654	1	three	three	NUM
ftr-439	654	2	years	year	NOUN
ftr-439	654	3	following	follow	VERB
ftr-439	654	4	76	76	NUM
ftr-439	654	5	.	.	PUNCT
ftr-439	655	1	lawnan	lawnan	PROPN
ftr-439	655	2	,	,	PUNCT
ftr-439	655	3	26	26	NUM
ftr-439	655	4	t.c	t.c	PROPN
ftr-439	655	5	.	.	PROPN
ftr-439	656	1	582	582	NUM
ftr-439	656	2	(	(	PUNCT
ftr-439	656	3	1956	1956	NUM
ftr-439	656	4	)	)	PUNCT
ftr-439	656	5	.	.	PUNCT
ftr-439	657	1	77	77	NUM
ftr-439	657	2	.	.	PUNCT
ftr-439	658	1	lanman	lanman	PROPN
ftr-439	658	2	is	be	AUX
ftr-439	658	3	one	one	NUM
ftr-439	658	4	of	of	ADP
ftr-439	658	5	those	those	DET
ftr-439	658	6	difficult	difficult	ADJ
ftr-439	658	7	cases	case	NOUN
ftr-439	658	8	that	that	PRON
ftr-439	658	9	are	be	AUX
ftr-439	658	10	correctly	correctly	ADV
ftr-439	658	11	decided	decide	VERB
ftr-439	658	12	for	for	ADP
ftr-439	658	13	all	all	DET
ftr-439	658	14	the	the	DET
ftr-439	658	15	wrong	wrong	ADJ
ftr-439	658	16	reasons	reason	NOUN
ftr-439	658	17	.	.	PUNCT
ftr-439	659	1	the	the	DET
ftr-439	659	2	treatment	treatment	NOUN
ftr-439	659	3	of	of	ADP
ftr-439	659	4	the	the	DET
ftr-439	659	5	patrimony	patrimony	NOUN
ftr-439	659	6	tax	tax	NOUN
ftr-439	659	7	as	as	ADP
ftr-439	659	8	part	part	NOUN
ftr-439	659	9	of	of	ADP
ftr-439	659	10	the	the	DET
ftr-439	659	11	income	income	NOUN
ftr-439	659	12	tax	tax	NOUN
ftr-439	659	13	by	by	ADP
ftr-439	659	14	the	the	DET
ftr-439	659	15	colombian	colombian	ADJ
ftr-439	659	16	authorities	authority	NOUN
ftr-439	659	17	was	be	AUX
ftr-439	659	18	suspect	suspect	ADJ
ftr-439	659	19	.	.	PUNCT
ftr-439	660	1	that	that	DET
ftr-439	660	2	position	position	NOUN
ftr-439	660	3	had	have	AUX
ftr-439	660	4	been	be	AUX
ftr-439	660	5	adopted	adopt	VERB
ftr-439	660	6	to	to	PART
ftr-439	660	7	avoid	avoid	VERB
ftr-439	660	8	the	the	DET
ftr-439	660	9	consequences	consequence	NOUN
ftr-439	660	10	of	of	ADP
ftr-439	660	11	an	an	DET
ftr-439	660	12	agreement	agreement	NOUN
ftr-439	660	13	by	by	ADP
ftr-439	660	14	the	the	DET
ftr-439	660	15	government	government	NOUN
ftr-439	660	16	not	not	PART
ftr-439	660	17	to	to	PART
ftr-439	660	18	impose	impose	VERB
ftr-439	660	19	any	any	DET
ftr-439	660	20	taxes	taxis	NOUN
ftr-439	660	21	but	but	CCONJ
ftr-439	660	22	income	income	NOUN
ftr-439	660	23	taxes	taxis	NOUN
ftr-439	660	24	on	on	ADP
ftr-439	660	25	certain	certain	ADJ
ftr-439	660	26	investors	investor	NOUN
ftr-439	660	27	who	who	PRON
ftr-439	660	28	were	be	AUX
ftr-439	660	29	not	not	PART
ftr-439	660	30	involved	involve	VERB
ftr-439	660	31	in	in	ADP
ftr-439	660	32	the	the	DET
ftr-439	660	33	tax	tax	NOUN
ftr-439	660	34	case	case	NOUN
ftr-439	660	35	.	.	PUNCT
ftr-439	661	1	more	more	ADV
ftr-439	661	2	importantly	importantly	ADV
ftr-439	661	3	,	,	PUNCT
ftr-439	661	4	the	the	DET
ftr-439	661	5	patrimony	patrimony	NOUN
ftr-439	661	6	tax	tax	NOUN
ftr-439	661	7	did	do	AUX
ftr-439	661	8	not	not	PART
ftr-439	661	9	appear	appear	VERB
ftr-439	661	10	to	to	PART
ftr-439	661	11	be	be	AUX
ftr-439	661	12	correctly	correctly	ADV
ftr-439	661	13	designed	design	VERB
ftr-439	661	14	if	if	SCONJ
ftr-439	661	15	it	it	PRON
ftr-439	661	16	were	be	AUX
ftr-439	661	17	to	to	PART
ftr-439	661	18	function	function	VERB
ftr-439	661	19	as	as	ADP
ftr-439	661	20	a	a	DET
ftr-439	661	21	supplemental	supplemental	ADJ
ftr-439	661	22	tax	tax	NOUN
ftr-439	661	23	on	on	ADP
ftr-439	661	24	imputed	impute	VERB
ftr-439	661	25	income	income	NOUN
ftr-439	661	26	.	.	PUNCT
ftr-439	662	1	the	the	DET
ftr-439	662	2	tax	tax	NOUN
ftr-439	662	3	apparently	apparently	ADV
ftr-439	662	4	was	be	AUX
ftr-439	662	5	imposed	impose	VERB
ftr-439	662	6	even	even	ADV
ftr-439	662	7	though	though	SCONJ
ftr-439	662	8	the	the	DET
ftr-439	662	9	property	property	NOUN
ftr-439	662	10	in	in	ADP
ftr-439	662	11	question	question	NOUN
ftr-439	662	12	was	be	AUX
ftr-439	662	13	put	put	VERB
ftr-439	662	14	to	to	ADP
ftr-439	662	15	productive	productive	ADJ
ftr-439	662	16	use	use	NOUN
ftr-439	662	17	and	and	CCONJ
ftr-439	662	18	the	the	DET
ftr-439	662	19	income	income	NOUN
ftr-439	662	20	thereby	thereby	ADV
ftr-439	662	21	generated	generate	VERB
ftr-439	662	22	subject	subject	NOUN
ftr-439	662	23	to	to	ADP
ftr-439	662	24	the	the	DET
ftr-439	662	25	income	income	NOUN
ftr-439	662	26	tax	tax	NOUN
ftr-439	662	27	.	.	PUNCT
ftr-439	663	1	19991	19991	NUM
ftr-439	663	2	florida	florida	PROPN
ftr-439	663	3	tax	tax	NOUN
ftr-439	663	4	reviewv	reviewv	PROPN
ftr-439	663	5	lanman	lanman	NOUN
ftr-439	663	6	the	the	DET
ftr-439	663	7	service	service	NOUN
ftr-439	663	8	applied	apply	VERB
ftr-439	663	9	a	a	DET
ftr-439	663	10	similarly	similarly	ADV
ftr-439	663	11	aggressive	aggressive	ADJ
ftr-439	663	12	approach	approach	NOUN
ftr-439	663	13	to	to	ADP
ftr-439	663	14	carving	carve	VERB
ftr-439	663	15	up	up	ADP
ftr-439	663	16	the	the	DET
ftr-439	663	17	german	german	ADJ
ftr-439	663	18	trade	trade	NOUN
ftr-439	663	19	tax	tax	NOUN
ftr-439	663	20	for	for	ADP
ftr-439	663	21	the	the	DET
ftr-439	663	22	purpose	purpose	NOUN
ftr-439	663	23	of	of	ADP
ftr-439	663	24	disallowing	disallow	VERB
ftr-439	663	25	a	a	DET
ftr-439	663	26	credit	credit	NOUN
ftr-439	663	27	for	for	ADP
ftr-439	663	28	a	a	DET
ftr-439	663	29	minor	minor	ADJ
ftr-439	663	30	but	but	CCONJ
ftr-439	663	31	nonconforming	nonconforming	NOUN
ftr-439	663	32	portion	portion	NOUN
ftr-439	663	33	of	of	ADP
ftr-439	663	34	the	the	DET
ftr-439	663	35	tax.78	tax.78	NOUN
ftr-439	663	36	divisibility	divisibility	NOUN
ftr-439	663	37	was	be	AUX
ftr-439	663	38	based	base	VERB
ftr-439	663	39	upon	upon	SCONJ
ftr-439	663	40	the	the	DET
ftr-439	663	41	mechanical	mechanical	ADJ
ftr-439	663	42	,	,	PUNCT
ftr-439	663	43	computational	computational	ADJ
ftr-439	663	44	details	detail	NOUN
ftr-439	663	45	of	of	ADP
ftr-439	663	46	the	the	DET
ftr-439	663	47	law	law	NOUN
ftr-439	663	48	rather	rather	ADV
ftr-439	663	49	than	than	ADP
ftr-439	663	50	by	by	ADP
ftr-439	663	51	any	any	DET
ftr-439	663	52	analysis	analysis	NOUN
ftr-439	663	53	of	of	ADP
ftr-439	663	54	the	the	DET
ftr-439	663	55	purpose	purpose	NOUN
ftr-439	663	56	or	or	CCONJ
ftr-439	663	57	function	function	NOUN
ftr-439	663	58	or	or	CCONJ
ftr-439	663	59	effect	effect	NOUN
ftr-439	663	60	of	of	ADP
ftr-439	663	61	the	the	DET
ftr-439	663	62	law	law	NOUN
ftr-439	663	63	.	.	PUNCT
ftr-439	664	1	thus	thus	ADV
ftr-439	664	2	form	form	VERB
ftr-439	664	3	,	,	PUNCT
ftr-439	664	4	and	and	CCONJ
ftr-439	664	5	relatively	relatively	ADV
ftr-439	664	6	unimportant	unimportant	ADJ
ftr-439	664	7	form	form	NOUN
ftr-439	664	8	at	at	ADP
ftr-439	664	9	that	that	PRON
ftr-439	664	10	,	,	PUNCT
ftr-439	664	11	came	come	VERB
ftr-439	664	12	to	to	PART
ftr-439	664	13	prevail	prevail	VERB
ftr-439	664	14	over	over	ADP
ftr-439	664	15	substance	substance	NOUN
ftr-439	664	16	.	.	PUNCT
ftr-439	665	1	the	the	DET
ftr-439	665	2	consequence	consequence	NOUN
ftr-439	665	3	of	of	ADP
ftr-439	665	4	this	this	DET
ftr-439	665	5	approach	approach	NOUN
ftr-439	665	6	was	be	AUX
ftr-439	665	7	sharply	sharply	ADV
ftr-439	665	8	to	to	PART
ftr-439	665	9	limit	limit	VERB
ftr-439	665	10	the	the	DET
ftr-439	665	11	scope	scope	NOUN
ftr-439	665	12	of	of	ADP
ftr-439	665	13	creditable	creditable	ADJ
ftr-439	665	14	taxes	taxis	NOUN
ftr-439	665	15	.	.	PUNCT
ftr-439	666	1	b.	b.	PROPN
ftr-439	666	2	conformity	conformity	PROPN
ftr-439	666	3	once	once	SCONJ
ftr-439	666	4	the	the	DET
ftr-439	666	5	boundaries	boundary	NOUN
ftr-439	666	6	of	of	ADP
ftr-439	666	7	a	a	DET
ftr-439	666	8	tax	tax	NOUN
ftr-439	666	9	have	have	AUX
ftr-439	666	10	been	be	AUX
ftr-439	666	11	established	establish	VERB
ftr-439	666	12	,	,	PUNCT
ftr-439	666	13	it	it	PRON
ftr-439	666	14	must	must	AUX
ftr-439	666	15	be	be	AUX
ftr-439	666	16	determined	determine	VERB
ftr-439	666	17	whether	whether	SCONJ
ftr-439	666	18	the	the	DET
ftr-439	666	19	tax	tax	NOUN
ftr-439	666	20	so	so	ADV
ftr-439	666	21	defined	define	VERB
ftr-439	666	22	is	be	AUX
ftr-439	666	23	an	an	DET
ftr-439	666	24	income	income	NOUN
ftr-439	666	25	tax	tax	NOUN
ftr-439	666	26	and	and	CCONJ
ftr-439	666	27	thus	thus	ADV
ftr-439	666	28	creditable	creditable	ADJ
ftr-439	666	29	.	.	PUNCT
ftr-439	667	1	that	that	DET
ftr-439	667	2	determination	determination	NOUN
ftr-439	667	3	requires	require	VERB
ftr-439	667	4	the	the	DET
ftr-439	667	5	application	application	NOUN
ftr-439	667	6	of	of	ADP
ftr-439	667	7	a	a	DET
ftr-439	667	8	standard	standard	NOUN
ftr-439	667	9	for	for	ADP
ftr-439	667	10	prescribing	prescribe	VERB
ftr-439	667	11	just	just	ADV
ftr-439	667	12	how	how	SCONJ
ftr-439	667	13	closely	closely	ADV
ftr-439	667	14	the	the	DET
ftr-439	667	15	foreign	foreign	ADJ
ftr-439	667	16	tax	tax	NOUN
ftr-439	667	17	must	must	AUX
ftr-439	667	18	resemble	resemble	VERB
ftr-439	667	19	the	the	DET
ftr-439	667	20	united	united	PROPN
ftr-439	667	21	states	states	PROPN
ftr-439	667	22	conception	conception	NOUN
ftr-439	667	23	of	of	ADP
ftr-439	667	24	an	an	DET
ftr-439	667	25	income	income	NOUN
ftr-439	667	26	tax	tax	NOUN
ftr-439	667	27	in	in	ADP
ftr-439	667	28	order	order	NOUN
ftr-439	667	29	to	to	PART
ftr-439	667	30	be	be	AUX
ftr-439	667	31	creditable	creditable	ADJ
ftr-439	667	32	.	.	PUNCT
ftr-439	668	1	the	the	DET
ftr-439	668	2	early	early	ADJ
ftr-439	668	3	authorities	authority	NOUN
ftr-439	668	4	tended	tend	VERB
ftr-439	668	5	to	to	PART
ftr-439	668	6	ignore	ignore	VERB
ftr-439	668	7	the	the	DET
ftr-439	668	8	need	need	NOUN
ftr-439	668	9	for	for	ADP
ftr-439	668	10	a	a	DET
ftr-439	668	11	standard	standard	NOUN
ftr-439	668	12	or	or	CCONJ
ftr-439	668	13	at	at	ADP
ftr-439	668	14	least	least	ADJ
ftr-439	668	15	the	the	DET
ftr-439	668	16	need	need	NOUN
ftr-439	668	17	to	to	PART
ftr-439	668	18	articulate	articulate	VERB
ftr-439	668	19	the	the	DET
ftr-439	668	20	standard	standard	NOUN
ftr-439	668	21	applied	apply	VERB
ftr-439	668	22	.	.	PUNCT
ftr-439	669	1	in	in	ADP
ftr-439	669	2	a	a	DET
ftr-439	669	3	vague	vague	ADJ
ftr-439	669	4	manner	manner	NOUN
ftr-439	669	5	,	,	PUNCT
ftr-439	669	6	both	both	PRON
ftr-439	669	7	rulings79	rulings79	ADJ
ftr-439	669	8	and	and	CCONJ
ftr-439	669	9	cases8	cases8	PROPN
ftr-439	669	10	"	"	PUNCT
ftr-439	669	11	seemed	seem	VERB
ftr-439	669	12	to	to	PART
ftr-439	669	13	apply	apply	VERB
ftr-439	669	14	an	an	DET
ftr-439	669	15	i'llknow	i'llknow	NOUN
ftr-439	669	16	-	-	PUNCT
ftr-439	669	17	it	it	PRON
ftr-439	669	18	-	-	PUNCT
ftr-439	669	19	when	when	ADV
ftr-439	669	20	-	-	PUNCT
ftr-439	669	21	i	i	PRON
ftr-439	669	22	-	-	PUNCT
ftr-439	669	23	see	see	NOUN
ftr-439	669	24	-	-	PUNCT
ftr-439	669	25	it	it	PRON
ftr-439	669	26	test	test	NOUN
ftr-439	669	27	to	to	ADP
ftr-439	669	28	the	the	DET
ftr-439	669	29	existence	existence	NOUN
ftr-439	669	30	of	of	ADP
ftr-439	669	31	an	an	DET
ftr-439	669	32	income	income	NOUN
ftr-439	669	33	tax	tax	NOUN
ftr-439	669	34	containing	contain	VERB
ftr-439	669	35	nonconforming	nonconforme	VERB
ftr-439	669	36	elements	element	NOUN
ftr-439	669	37	.	.	PUNCT
ftr-439	670	1	later	later	ADV
ftr-439	670	2	authorities	authority	NOUN
ftr-439	670	3	seemed	seem	VERB
ftr-439	670	4	to	to	PART
ftr-439	670	5	recognize	recognize	VERB
ftr-439	670	6	the	the	DET
ftr-439	670	7	need	need	NOUN
ftr-439	670	8	for	for	ADP
ftr-439	670	9	such	such	DET
ftr-439	670	10	a	a	DET
ftr-439	670	11	test	test	NOUN
ftr-439	670	12	and	and	CCONJ
ftr-439	670	13	articulated	articulate	VERB
ftr-439	670	14	the	the	DET
ftr-439	670	15	degree	degree	NOUN
ftr-439	670	16	of	of	ADP
ftr-439	670	17	conformity	conformity	NOUN
ftr-439	670	18	required	require	VERB
ftr-439	670	19	using	use	VERB
ftr-439	670	20	words	word	NOUN
ftr-439	670	21	such	such	ADJ
ftr-439	670	22	as	as	ADP
ftr-439	670	23	"	"	PUNCT
ftr-439	670	24	essential	essential	ADJ
ftr-439	670	25	"	"	PUNCT
ftr-439	670	26	and	and	CCONJ
ftr-439	670	27	"	"	PUNCT
ftr-439	670	28	substantial	substantial	ADJ
ftr-439	670	29	.	.	PUNCT
ftr-439	671	1	"	"	PUNCT
ftr-439	671	2	'	'	PUNCT
ftr-439	671	3	"	"	PUNCT
ftr-439	671	4	it	it	PRON
ftr-439	671	5	is	be	AUX
ftr-439	671	6	not	not	PART
ftr-439	671	7	clear	clear	ADJ
ftr-439	671	8	,	,	PUNCT
ftr-439	671	9	however	however	ADV
ftr-439	671	10	,	,	PUNCT
ftr-439	671	11	that	that	SCONJ
ftr-439	671	12	those	those	DET
ftr-439	671	13	authorities	authority	NOUN
ftr-439	671	14	were	be	AUX
ftr-439	671	15	intending	intend	VERB
ftr-439	671	16	to	to	PART
ftr-439	671	17	enunciate	enunciate	VERB
ftr-439	671	18	a	a	DET
ftr-439	671	19	considered	considered	ADJ
ftr-439	671	20	test	test	NOUN
ftr-439	671	21	for	for	ADP
ftr-439	671	22	the	the	DET
ftr-439	671	23	degree	degree	NOUN
ftr-439	671	24	of	of	ADP
ftr-439	671	25	conforming	conforming	NOUN
ftr-439	671	26	or	or	CCONJ
ftr-439	671	27	were	be	AUX
ftr-439	671	28	simply	simply	ADV
ftr-439	671	29	employing	employ	VERB
ftr-439	671	30	somewhat	somewhat	ADV
ftr-439	671	31	randomly	randomly	ADV
ftr-439	671	32	selected	select	VERB
ftr-439	671	33	language	language	NOUN
ftr-439	671	34	.	.	PUNCT
ftr-439	672	1	by	by	ADP
ftr-439	672	2	the	the	DET
ftr-439	672	3	late	late	ADJ
ftr-439	672	4	1950s	1950	NOUN
ftr-439	672	5	,	,	PUNCT
ftr-439	672	6	however	however	ADV
ftr-439	672	7	,	,	PUNCT
ftr-439	672	8	the	the	DET
ftr-439	672	9	practice	practice	NOUN
ftr-439	672	10	within	within	ADP
ftr-439	672	11	the	the	DET
ftr-439	672	12	service	service	NOUN
ftr-439	672	13	had	have	AUX
ftr-439	672	14	become	become	AUX
ftr-439	672	15	settled	settle	VERB
ftr-439	672	16	.	.	PUNCT
ftr-439	673	1	consistently	consistently	ADV
ftr-439	673	2	with	with	ADP
ftr-439	673	3	the	the	DET
ftr-439	673	4	relatively	relatively	ADV
ftr-439	673	5	liberal	liberal	ADJ
ftr-439	673	6	approach	approach	NOUN
ftr-439	673	7	taken	take	VERB
ftr-439	673	8	to	to	ADP
ftr-439	673	9	what	what	PRON
ftr-439	673	10	constituted	constitute	VERB
ftr-439	673	11	income	income	NOUN
ftr-439	673	12	taxation	taxation	NOUN
ftr-439	673	13	,	,	PUNCT
ftr-439	673	14	"	"	PUNCT
ftr-439	673	15	the	the	DET
ftr-439	673	16	service	service	NOUN
ftr-439	673	17	has	have	AUX
ftr-439	673	18	taken	take	VERB
ftr-439	673	19	the	the	DET
ftr-439	673	20	position	position	NOUN
ftr-439	673	21	that	that	SCONJ
ftr-439	673	22	when	when	SCONJ
ftr-439	673	23	a	a	DET
ftr-439	673	24	unified	unified	ADJ
ftr-439	673	25	tax	tax	NOUN
ftr-439	673	26	is	be	AUX
ftr-439	673	27	imposed	impose	VERB
ftr-439	673	28	by	by	ADP
ftr-439	673	29	a	a	DET
ftr-439	673	30	foreign	foreign	ADJ
ftr-439	673	31	country	country	NOUN
ftr-439	673	32	its	its	PRON
ftr-439	673	33	predominant	predominant	ADJ
ftr-439	673	34	character	character	NOUN
ftr-439	673	35	will	will	AUX
ftr-439	673	36	determine	determine	VERB
ftr-439	673	37	whether	whether	SCONJ
ftr-439	673	38	the	the	DET
ftr-439	673	39	tax	tax	NOUN
ftr-439	673	40	is	be	AUX
ftr-439	673	41	an	an	DET
ftr-439	673	42	income	income	NOUN
ftr-439	673	43	tax	tax	NOUN
ftr-439	673	44	....	....	PUNCT
ftr-439	673	45	,	,	PUNCT
ftr-439	673	46	,	,	PUNCT
ftr-439	673	47	s	s	AUX
ftr-439	673	48	that	that	DET
ftr-439	673	49	test	test	NOUN
ftr-439	673	50	continued	continue	VERB
ftr-439	673	51	to	to	PART
ftr-439	673	52	be	be	AUX
ftr-439	673	53	applied	apply	VERB
ftr-439	673	54	internally	internally	ADV
ftr-439	673	55	by	by	ADP
ftr-439	673	56	the	the	DET
ftr-439	673	57	service	service	NOUN
ftr-439	673	58	into	into	ADP
ftr-439	673	59	the	the	DET
ftr-439	673	60	mid-1970s	mid-1970	NOUN
ftr-439	673	61	.	.	PUNCT
ftr-439	674	1	thus	thus	ADV
ftr-439	674	2	,	,	PUNCT
ftr-439	674	3	in	in	ADP
ftr-439	674	4	a	a	DET
ftr-439	674	5	pair	pair	NOUN
ftr-439	674	6	of	of	ADP
ftr-439	674	7	general	general	ADJ
ftr-439	674	8	counsel	counsel	NOUN
ftr-439	674	9	memoranda	memorandum	NOUN
ftr-439	674	10	issued	issue	VERB
ftr-439	674	11	in	in	ADP
ftr-439	674	12	1975,83	1975,83	NUM
ftr-439	674	13	the	the	DET
ftr-439	674	14	service	service	NOUN
ftr-439	674	15	recited	recite	VERB
ftr-439	674	16	that	that	SCONJ
ftr-439	674	17	the	the	DET
ftr-439	674	18	foreign	foreign	ADJ
ftr-439	674	19	tax	tax	NOUN
ftr-439	674	20	will	will	AUX
ftr-439	674	21	be	be	AUX
ftr-439	674	22	creditable	creditable	ADJ
ftr-439	674	23	if	if	SCONJ
ftr-439	674	24	it	it	PRON
ftr-439	674	25	is	be	AUX
ftr-439	674	26	"	"	PUNCT
ftr-439	674	27	predominantly	predominantly	ADV
ftr-439	674	28	an	an	DET
ftr-439	674	29	income	income	NOUN
ftr-439	674	30	tax	tax	NOUN
ftr-439	674	31	in	in	ADP
ftr-439	674	32	the	the	DET
ftr-439	674	33	american	american	ADJ
ftr-439	674	34	sense	sense	NOUN
ftr-439	674	35	-	-	PUNCT
ftr-439	674	36	i.e.	i.e.	X
ftr-439	674	37	is	be	AUX
ftr-439	674	38	imposed	impose	VERB
ftr-439	674	39	on	on	ADP
ftr-439	674	40	a	a	DET
ftr-439	674	41	tax	tax	NOUN
ftr-439	674	42	base	base	NOUN
ftr-439	674	43	consisting	consist	VERB
ftr-439	674	44	predominately	predominately	ADV
ftr-439	674	45	of	of	ADP
ftr-439	674	46	realized	realize	VERB
ftr-439	674	47	net	net	ADJ
ftr-439	674	48	gain	gain	NOUN
ftr-439	674	49	.	.	PUNCT
ftr-439	674	50	"	"	PUNCT
ftr-439	675	1	78	78	NUM
ftr-439	675	2	.	.	PUNCT
ftr-439	676	1	rev	rev	PROPN
ftr-439	676	2	.	.	PUNCT
ftr-439	677	1	rul	rul	PROPN
ftr-439	677	2	.	.	PUNCT
ftr-439	678	1	59	59	NUM
ftr-439	678	2	-	-	SYM
ftr-439	678	3	208	208	NUM
ftr-439	678	4	,	,	PUNCT
ftr-439	678	5	1959	1959	NUM
ftr-439	678	6	-	-	SYM
ftr-439	678	7	1	1	NUM
ftr-439	678	8	c.b	c.b	PROPN
ftr-439	678	9	.	.	PROPN
ftr-439	678	10	192	192	NUM
ftr-439	678	11	,	,	PUNCT
ftr-439	678	12	modified	modify	VERB
ftr-439	678	13	on	on	ADP
ftr-439	678	14	a	a	DET
ftr-439	678	15	different	different	ADJ
ftr-439	678	16	issue	issue	NOUN
ftr-439	678	17	in	in	ADP
ftr-439	678	18	rev	rev	PROPN
ftr-439	678	19	.	.	PROPN
ftr-439	678	20	rul	rul	PROPN
ftr-439	678	21	.	.	PUNCT
ftr-439	679	1	63	63	NUM
ftr-439	679	2	-	-	SYM
ftr-439	679	3	268	268	NUM
ftr-439	679	4	,	,	PUNCT
ftr-439	679	5	1963	1963	NUM
ftr-439	679	6	-	-	SYM
ftr-439	679	7	2	2	NUM
ftr-439	679	8	c.b	c.b	PROPN
ftr-439	679	9	.	.	PROPN
ftr-439	679	10	290	290	NUM
ftr-439	679	11	.	.	X
ftr-439	679	12	79	79	NUM
ftr-439	679	13	.	.	PUNCT
ftr-439	680	1	e.g.	e.g.	ADV
ftr-439	680	2	,	,	PUNCT
ftr-439	680	3	i.t	i.t	PROPN
ftr-439	680	4	.	.	NOUN
ftr-439	680	5	4074	4074	NUM
ftr-439	680	6	,	,	PUNCT
ftr-439	680	7	1952	1952	NUM
ftr-439	680	8	-	-	SYM
ftr-439	680	9	1	1	NUM
ftr-439	680	10	c.b	c.b	PROPN
ftr-439	680	11	.	.	PROPN
ftr-439	680	12	87	87	NUM
ftr-439	680	13	.	.	PUNCT
ftr-439	681	1	80	80	NUM
ftr-439	681	2	.	.	PUNCT
ftr-439	682	1	e.g.	e.g.	ADV
ftr-439	682	2	,	,	PUNCT
ftr-439	682	3	keasbey	keasbey	PROPN
ftr-439	682	4	&	&	CCONJ
ftr-439	682	5	mattison	mattison	PROPN
ftr-439	682	6	co.	co.	PROPN
ftr-439	682	7	v.	v.	ADP
ftr-439	682	8	rothensies	rothensie	NOUN
ftr-439	682	9	,	,	PUNCT
ftr-439	682	10	133	133	NUM
ftr-439	682	11	f.2d	f.2d	NOUN
ftr-439	682	12	894	894	NUM
ftr-439	682	13	(	(	PUNCT
ftr-439	682	14	3d	3d	PROPN
ftr-439	682	15	cir	cir	NOUN
ftr-439	682	16	.	.	PUNCT
ftr-439	682	17	1943	1943	NUM
ftr-439	682	18	)	)	PUNCT
ftr-439	682	19	.	.	PUNCT
ftr-439	683	1	81	81	NUM
ftr-439	683	2	.	.	PUNCT
ftr-439	684	1	commissioner	commissioner	PROPN
ftr-439	684	2	v.	v.	PROPN
ftr-439	684	3	american	american	PROPN
ftr-439	684	4	metal	metal	PROPN
ftr-439	684	5	co.	co.	PROPN
ftr-439	684	6	,	,	PUNCT
ftr-439	684	7	221	221	NUM
ftr-439	684	8	f.2d	f.2d	NOUN
ftr-439	684	9	134	134	NUM
ftr-439	684	10	,	,	PUNCT
ftr-439	684	11	140	140	NUM
ftr-439	684	12	(	(	PUNCT
ftr-439	684	13	2d	2d	NUM
ftr-439	684	14	cir	cir	NOUN
ftr-439	684	15	.	.	PUNCT
ftr-439	684	16	1955	1955	NUM
ftr-439	684	17	)	)	PUNCT
ftr-439	684	18	.	.	PUNCT
ftr-439	685	1	82	82	NUM
ftr-439	685	2	.	.	PUNCT
ftr-439	686	1	gen	gen	PROPN
ftr-439	686	2	.	.	PROPN
ftr-439	686	3	couns	couns	PROPN
ftr-439	686	4	.	.	PUNCT
ftr-439	687	1	mem	mem	PROPN
ftr-439	687	2	.	.	PUNCT
ftr-439	688	1	32,859	32,859	NUM
ftr-439	688	2	(	(	PUNCT
ftr-439	688	3	june	june	PROPN
ftr-439	688	4	15	15	NUM
ftr-439	688	5	,	,	PUNCT
ftr-439	688	6	1964	1964	NUM
ftr-439	688	7	)	)	PUNCT
ftr-439	689	1	,	,	PUNCT
ftr-439	689	2	citing	cite	VERB
ftr-439	689	3	rev	rev	AUX
ftr-439	689	4	.	.	PROPN
ftr-439	689	5	rul	rul	PROPN
ftr-439	689	6	.	.	PUNCT
ftr-439	690	1	56	56	NUM
ftr-439	690	2	-	-	SYM
ftr-439	690	3	51	51	NUM
ftr-439	690	4	,	,	PUNCT
ftr-439	690	5	1956	1956	NUM
ftr-439	690	6	-	-	SYM
ftr-439	690	7	1	1	NUM
ftr-439	690	8	c.b	c.b	PROPN
ftr-439	690	9	.	.	PROPN
ftr-439	690	10	320	320	NUM
ftr-439	690	11	.	.	PUNCT
ftr-439	691	1	see	see	VERB
ftr-439	691	2	also	also	ADV
ftr-439	691	3	gen	gen	PROPN
ftr-439	691	4	.	.	PROPN
ftr-439	691	5	couns	couns	PROPN
ftr-439	691	6	.	.	PUNCT
ftr-439	692	1	mem	mem	PROPN
ftr-439	692	2	.	.	PROPN
ftr-439	693	1	33,348	33,348	NUM
ftr-439	693	2	(	(	PUNCT
ftr-439	693	3	oct	oct	PROPN
ftr-439	693	4	.	.	PROPN
ftr-439	693	5	7	7	NUM
ftr-439	693	6	,	,	PUNCT
ftr-439	693	7	1966	1966	NUM
ftr-439	693	8	)	)	PUNCT
ftr-439	693	9	.	.	PUNCT
ftr-439	694	1	83	83	NUM
ftr-439	694	2	.	.	PUNCT
ftr-439	695	1	gen	gen	PROPN
ftr-439	695	2	.	.	PROPN
ftr-439	695	3	couns	couns	PROPN
ftr-439	695	4	.	.	PUNCT
ftr-439	696	1	mem	mem	PROPN
ftr-439	696	2	.	.	PUNCT
ftr-439	697	1	36,304	36,304	NUM
ftr-439	697	2	(	(	PUNCT
ftr-439	697	3	june	june	PROPN
ftr-439	697	4	10	10	NUM
ftr-439	697	5	,	,	PUNCT
ftr-439	697	6	1975	1975	NUM
ftr-439	697	7	)	)	PUNCT
ftr-439	697	8	and	and	CCONJ
ftr-439	697	9	gen	gen	PROPN
ftr-439	697	10	.	.	PROPN
ftr-439	697	11	couns	couns	PROPN
ftr-439	697	12	.	.	PUNCT
ftr-439	698	1	mem	mem	PROPN
ftr-439	698	2	.	.	PUNCT
ftr-439	699	1	36,441	36,441	NUM
ftr-439	699	2	(	(	PUNCT
ftr-439	699	3	sept	sept	PROPN
ftr-439	699	4	.	.	PROPN
ftr-439	699	5	26	26	NUM
ftr-439	699	6	,	,	PUNCT
ftr-439	699	7	1975	1975	NUM
ftr-439	699	8	)	)	PUNCT
ftr-439	699	9	.	.	PUNCT
ftr-439	700	1	[	[	X
ftr-439	700	2	vol	vol	X
ftr-439	700	3	4:2	4:2	NUM
ftr-439	700	4	international	international	ADJ
ftr-439	700	5	comity	comity	NOUN
ftr-439	700	6	and	and	CCONJ
ftr-439	700	7	the	the	DET
ftr-439	700	8	foreign	foreign	ADJ
ftr-439	700	9	tax	tax	NOUN
ftr-439	700	10	credit	credit	NOUN
ftr-439	700	11	as	as	SCONJ
ftr-439	700	12	the	the	DET
ftr-439	700	13	office	office	NOUN
ftr-439	700	14	of	of	ADP
ftr-439	700	15	chief	chief	ADJ
ftr-439	700	16	counsel	counsel	NOUN
ftr-439	700	17	was	be	AUX
ftr-439	700	18	beginning	begin	VERB
ftr-439	700	19	to	to	PART
ftr-439	700	20	explore	explore	VERB
ftr-439	700	21	its	its	PRON
ftr-439	700	22	options	option	NOUN
ftr-439	700	23	for	for	ADP
ftr-439	700	24	challenging	challenge	VERB
ftr-439	700	25	the	the	DET
ftr-439	700	26	creditability	creditability	NOUN
ftr-439	700	27	of	of	ADP
ftr-439	700	28	the	the	DET
ftr-439	700	29	payments	payment	NOUN
ftr-439	700	30	made	make	VERB
ftr-439	700	31	to	to	ADP
ftr-439	700	32	foreign	foreign	ADJ
ftr-439	700	33	government	government	NOUN
ftr-439	700	34	by	by	ADP
ftr-439	700	35	the	the	DET
ftr-439	700	36	oil	oil	NOUN
ftr-439	700	37	producers	producer	NOUN
ftr-439	700	38	,	,	PUNCT
ftr-439	700	39	one	one	NUM
ftr-439	700	40	of	of	ADP
ftr-439	700	41	the	the	DET
ftr-439	700	42	legal	legal	ADJ
ftr-439	700	43	obstacles	obstacle	NOUN
ftr-439	700	44	identified	identify	VERB
ftr-439	700	45	was	be	AUX
ftr-439	700	46	the	the	DET
ftr-439	700	47	predominant	predominant	ADJ
ftr-439	700	48	character	character	NOUN
ftr-439	700	49	test	test	NOUN
ftr-439	700	50	.	.	PUNCT
ftr-439	701	1	in	in	ADP
ftr-439	701	2	the	the	DET
ftr-439	701	3	1966	1966	NUM
ftr-439	701	4	memorandum	memorandum	NOUN
ftr-439	701	5	concluding	conclude	VERB
ftr-439	701	6	that	that	SCONJ
ftr-439	701	7	the	the	DET
ftr-439	701	8	state	state	NOUN
ftr-439	701	9	of	of	ADP
ftr-439	701	10	the	the	DET
ftr-439	701	11	law	law	NOUN
ftr-439	701	12	did	do	AUX
ftr-439	701	13	not	not	PART
ftr-439	701	14	support	support	VERB
ftr-439	701	15	denying	deny	VERB
ftr-439	701	16	credits	credit	NOUN
ftr-439	701	17	for	for	ADP
ftr-439	701	18	those	those	DET
ftr-439	701	19	payments	payment	NOUN
ftr-439	701	20	,	,	PUNCT
ftr-439	701	21	it	it	PRON
ftr-439	701	22	was	be	AUX
ftr-439	701	23	observed	observe	VERB
ftr-439	701	24	that	that	SCONJ
ftr-439	701	25	under	under	ADP
ftr-439	701	26	that	that	DET
ftr-439	701	27	test	test	NOUN
ftr-439	701	28	,	,	PUNCT
ftr-439	701	29	"	"	PUNCT
ftr-439	701	30	it	it	PRON
ftr-439	701	31	would	would	AUX
ftr-439	701	32	be	be	AUX
ftr-439	701	33	hard	hard	ADJ
ftr-439	701	34	to	to	PART
ftr-439	701	35	say	say	VERB
ftr-439	701	36	"	"	PUNCT
ftr-439	701	37	that	that	SCONJ
ftr-439	701	38	the	the	DET
ftr-439	701	39	typical	typical	ADJ
ftr-439	701	40	tax	tax	NOUN
ftr-439	701	41	on	on	ADP
ftr-439	701	42	oil	oil	NOUN
ftr-439	701	43	producers	producer	NOUN
ftr-439	701	44	would	would	AUX
ftr-439	701	45	not	not	PART
ftr-439	701	46	qualify	qualify	VERB
ftr-439	701	47	as	as	ADP
ftr-439	701	48	an	an	DET
ftr-439	701	49	income	income	NOUN
ftr-439	701	50	tax	tax	NOUN
ftr-439	701	51	.	.	PUNCT
ftr-439	701	52	'	'	PUNCT
ftr-439	702	1	predictably	predictably	ADV
ftr-439	702	2	,	,	PUNCT
ftr-439	702	3	therefore	therefore	ADV
ftr-439	702	4	,	,	PUNCT
ftr-439	702	5	in	in	ADP
ftr-439	702	6	formulating	formulate	VERB
ftr-439	702	7	the	the	DET
ftr-439	702	8	service	service	NOUN
ftr-439	702	9	's	's	PART
ftr-439	702	10	multi	multi	ADJ
ftr-439	702	11	-	-	ADJ
ftr-439	702	12	faceted	faceted	ADJ
ftr-439	702	13	attack	attack	NOUN
ftr-439	702	14	a	a	DET
ftr-439	702	15	decade	decade	NOUN
ftr-439	702	16	later	later	ADV
ftr-439	702	17	,	,	PUNCT
ftr-439	702	18	the	the	DET
ftr-439	702	19	predominant	predominant	ADJ
ftr-439	702	20	character	character	NOUN
ftr-439	702	21	test	test	NOUN
ftr-439	702	22	was	be	AUX
ftr-439	702	23	identified	identify	VERB
ftr-439	702	24	as	as	ADP
ftr-439	702	25	one	one	NUM
ftr-439	702	26	of	of	ADP
ftr-439	702	27	the	the	DET
ftr-439	702	28	aspects	aspect	NOUN
ftr-439	702	29	of	of	ADP
ftr-439	702	30	prior	prior	ADJ
ftr-439	702	31	law	law	NOUN
ftr-439	702	32	that	that	PRON
ftr-439	702	33	required	require	VERB
ftr-439	702	34	change	change	NOUN
ftr-439	702	35	.	.	PUNCT
ftr-439	703	1	thus	thus	ADV
ftr-439	703	2	,	,	PUNCT
ftr-439	703	3	the	the	DET
ftr-439	703	4	most	most	ADV
ftr-439	703	5	aggressive	aggressive	ADJ
ftr-439	703	6	of	of	ADP
ftr-439	703	7	the	the	DET
ftr-439	703	8	general	general	ADJ
ftr-439	703	9	counsel	counsel	NOUN
ftr-439	703	10	memoranda8	memoranda8	PROPN
ftr-439	703	11	noted	note	VERB
ftr-439	703	12	the	the	DET
ftr-439	703	13	lack	lack	NOUN
ftr-439	703	14	of	of	ADP
ftr-439	703	15	uniform	uniform	ADJ
ftr-439	703	16	usage	usage	NOUN
ftr-439	703	17	in	in	ADP
ftr-439	703	18	the	the	DET
ftr-439	703	19	courts	court	NOUN
ftr-439	703	20	and	and	CCONJ
ftr-439	703	21	asserted	assert	VERB
ftr-439	703	22	that	that	SCONJ
ftr-439	703	23	the	the	DET
ftr-439	703	24	use	use	NOUN
ftr-439	703	25	of	of	ADP
ftr-439	703	26	the	the	DET
ftr-439	703	27	term	term	NOUN
ftr-439	703	28	predominant	predominant	ADJ
ftr-439	703	29	character	character	NOUN
ftr-439	703	30	by	by	ADP
ftr-439	703	31	the	the	DET
ftr-439	703	32	service	service	NOUN
ftr-439	703	33	thus	thus	ADV
ftr-439	703	34	"	"	PUNCT
ftr-439	703	35	creates	create	VERB
ftr-439	703	36	ambiguity	ambiguity	NOUN
ftr-439	703	37	.	.	PUNCT
ftr-439	703	38	"	"	PUNCT
ftr-439	704	1	accordingly	accordingly	ADV
ftr-439	704	2	,	,	PUNCT
ftr-439	704	3	in	in	ADP
ftr-439	704	4	the	the	DET
ftr-439	704	5	future	future	NOUN
ftr-439	704	6	the	the	DET
ftr-439	704	7	service	service	NOUN
ftr-439	704	8	should	should	AUX
ftr-439	704	9	discuss	discuss	VERB
ftr-439	704	10	creditability	creditability	NOUN
ftr-439	704	11	in	in	ADP
ftr-439	704	12	terms	term	NOUN
ftr-439	704	13	of	of	ADP
ftr-439	704	14	"	"	PUNCT
ftr-439	704	15	substantial	substantial	ADJ
ftr-439	704	16	equivalence	equivalence	NOUN
ftr-439	704	17	.	.	PUNCT
ftr-439	705	1	"	"	PUNCT
ftr-439	705	2	'	'	PUNCT
ftr-439	705	3	while	while	SCONJ
ftr-439	705	4	the	the	DET
ftr-439	705	5	point	point	NOUN
ftr-439	705	6	is	be	AUX
ftr-439	705	7	not	not	PART
ftr-439	705	8	belabored	belabor	VERB
ftr-439	705	9	in	in	ADP
ftr-439	705	10	the	the	DET
ftr-439	705	11	memorandum	memorandum	NOUN
ftr-439	705	12	,	,	PUNCT
ftr-439	705	13	it	it	PRON
ftr-439	705	14	is	be	AUX
ftr-439	705	15	plain	plain	ADJ
ftr-439	705	16	that	that	SCONJ
ftr-439	705	17	its	its	PRON
ftr-439	705	18	author	author	NOUN
ftr-439	705	19	believed	believe	VERB
ftr-439	705	20	that	that	SCONJ
ftr-439	705	21	the	the	DET
ftr-439	705	22	new	new	ADJ
ftr-439	705	23	test	test	NOUN
ftr-439	705	24	would	would	AUX
ftr-439	705	25	materially	materially	ADV
ftr-439	705	26	reduce	reduce	VERB
ftr-439	705	27	the	the	DET
ftr-439	705	28	likelihood	likelihood	NOUN
ftr-439	705	29	that	that	SCONJ
ftr-439	705	30	foreign	foreign	ADJ
ftr-439	705	31	taxes	taxis	NOUN
ftr-439	705	32	containing	contain	VERB
ftr-439	705	33	nonconforming	nonconforme	VERB
ftr-439	705	34	elements	element	NOUN
ftr-439	705	35	would	would	AUX
ftr-439	705	36	be	be	AUX
ftr-439	705	37	treated	treat	VERB
ftr-439	705	38	as	as	ADP
ftr-439	705	39	creditable	creditable	ADJ
ftr-439	705	40	income	income	NOUN
ftr-439	705	41	taxes	taxis	NOUN
ftr-439	705	42	.	.	PUNCT
ftr-439	706	1	unfortunately	unfortunately	ADV
ftr-439	706	2	for	for	ADP
ftr-439	706	3	this	this	DET
ftr-439	706	4	semantic	semantic	ADJ
ftr-439	706	5	attack	attack	NOUN
ftr-439	706	6	on	on	ADP
ftr-439	706	7	crediting	credit	VERB
ftr-439	706	8	,	,	PUNCT
ftr-439	706	9	in	in	ADP
ftr-439	706	10	the	the	DET
ftr-439	706	11	very	very	ADV
ftr-439	706	12	next	next	ADJ
ftr-439	706	13	year	year	NOUN
ftr-439	706	14	,	,	PUNCT
ftr-439	706	15	the	the	DET
ftr-439	706	16	tax	tax	NOUN
ftr-439	706	17	court	court	NOUN
ftr-439	706	18	,	,	PUNCT
ftr-439	706	19	in	in	ADP
ftr-439	706	20	a	a	DET
ftr-439	706	21	strong	strong	ADJ
ftr-439	706	22	opinion	opinion	NOUN
ftr-439	706	23	by	by	ADP
ftr-439	706	24	judge	judge	PROPN
ftr-439	706	25	raum	raum	PROPN
ftr-439	706	26	,	,	PUNCT
ftr-439	706	27	clearly	clearly	ADV
ftr-439	706	28	adopted	adopt	VERB
ftr-439	706	29	the	the	DET
ftr-439	706	30	long	long	ADV
ftr-439	706	31	-	-	PUNCT
ftr-439	706	32	standing	stand	VERB
ftr-439	706	33	predominant	predominant	ADJ
ftr-439	706	34	character	character	NOUN
ftr-439	706	35	test.y	test.y	PUNCT
ftr-439	706	36	partly	partly	ADV
ftr-439	706	37	in	in	ADP
ftr-439	706	38	response	response	NOUN
ftr-439	706	39	to	to	ADP
ftr-439	706	40	that	that	DET
ftr-439	706	41	opinion	opinion	NOUN
ftr-439	706	42	,	,	PUNCT
ftr-439	706	43	the	the	DET
ftr-439	706	44	existing	exist	VERB
ftr-439	706	45	regulations	regulation	NOUN
ftr-439	706	46	,	,	PUNCT
ftr-439	706	47	adopted	adopt	VERB
ftr-439	706	48	in	in	ADP
ftr-439	706	49	1983	1983	NUM
ftr-439	706	50	,	,	PUNCT
ftr-439	706	51	abandon	abandon	VERB
ftr-439	706	52	the	the	DET
ftr-439	706	53	effort	effort	NOUN
ftr-439	706	54	to	to	PART
ftr-439	706	55	revise	revise	VERB
ftr-439	706	56	the	the	DET
ftr-439	706	57	verbalization	verbalization	NOUN
ftr-439	706	58	of	of	ADP
ftr-439	706	59	the	the	DET
ftr-439	706	60	test	test	NOUN
ftr-439	706	61	for	for	ADP
ftr-439	706	62	conformity	conformity	NOUN
ftr-439	706	63	and	and	CCONJ
ftr-439	706	64	expressly	expressly	ADV
ftr-439	706	65	provide	provide	VERB
ftr-439	706	66	that	that	SCONJ
ftr-439	706	67	a	a	DET
ftr-439	706	68	foreign	foreign	ADJ
ftr-439	706	69	tax	tax	NOUN
ftr-439	706	70	will	will	AUX
ftr-439	706	71	be	be	AUX
ftr-439	706	72	treated	treat	VERB
ftr-439	706	73	as	as	ADP
ftr-439	706	74	an	an	DET
ftr-439	706	75	income	income	NOUN
ftr-439	706	76	tax	tax	NOUN
ftr-439	706	77	if	if	SCONJ
ftr-439	706	78	the	the	DET
ftr-439	706	79	"	"	PUNCT
ftr-439	706	80	predominant	predominant	ADJ
ftr-439	706	81	character	character	NOUN
ftr-439	706	82	of	of	ADP
ftr-439	706	83	that	that	DET
ftr-439	706	84	tax	tax	NOUN
ftr-439	706	85	is	be	AUX
ftr-439	706	86	that	that	PRON
ftr-439	706	87	of	of	ADP
ftr-439	706	88	an	an	DET
ftr-439	706	89	income	income	NOUN
ftr-439	706	90	tax	tax	NOUN
ftr-439	706	91	in	in	ADP
ftr-439	706	92	the	the	DET
ftr-439	706	93	u.s	u.s	PROPN
ftr-439	706	94	.	.	PROPN
ftr-439	706	95	sense	sense	NOUN
ftr-439	706	96	.	.	PUNCT
ftr-439	707	1	"	"	PUNCT
ftr-439	707	2	'	'	PUNCT
ftr-439	707	3	however	however	ADV
ftr-439	707	4	,	,	PUNCT
ftr-439	707	5	that	that	DET
ftr-439	707	6	retreat	retreat	NOUN
ftr-439	707	7	may	may	AUX
ftr-439	707	8	not	not	PART
ftr-439	707	9	be	be	AUX
ftr-439	707	10	as	as	ADV
ftr-439	707	11	complete	complete	ADJ
ftr-439	707	12	as	as	SCONJ
ftr-439	707	13	first	first	ADJ
ftr-439	707	14	might	might	AUX
ftr-439	707	15	appear	appear	VERB
ftr-439	707	16	.	.	PUNCT
ftr-439	708	1	indeed	indeed	ADV
ftr-439	708	2	,	,	PUNCT
ftr-439	708	3	the	the	DET
ftr-439	708	4	regulations	regulation	NOUN
ftr-439	708	5	may	may	AUX
ftr-439	708	6	not	not	PART
ftr-439	708	7	reflect	reflect	VERB
ftr-439	708	8	a	a	DET
ftr-439	708	9	retreat	retreat	NOUN
ftr-439	708	10	at	at	ADV
ftr-439	708	11	all	all	ADV
ftr-439	708	12	.	.	PUNCT
ftr-439	709	1	under	under	ADP
ftr-439	709	2	prior	prior	ADJ
ftr-439	709	3	law	law	NOUN
ftr-439	709	4	,	,	PUNCT
ftr-439	709	5	a	a	DET
ftr-439	709	6	tax	tax	NOUN
ftr-439	709	7	law	law	NOUN
ftr-439	709	8	would	would	AUX
ftr-439	709	9	be	be	AUX
ftr-439	709	10	treated	treat	VERB
ftr-439	709	11	as	as	ADP
ftr-439	709	12	meeting	meet	VERB
ftr-439	709	13	the	the	DET
ftr-439	709	14	predominant	predominant	ADJ
ftr-439	709	15	character	character	NOUN
ftr-439	709	16	test	test	NOUN
ftr-439	709	17	if	if	SCONJ
ftr-439	709	18	the	the	DET
ftr-439	709	19	u.s	u.s	PROPN
ftr-439	709	20	.	.	PROPN
ftr-439	709	21	tax	tax	NOUN
ftr-439	709	22	court	court	NOUN
ftr-439	709	23	generally	generally	ADV
ftr-439	709	24	recognized	recognize	VERB
ftr-439	709	25	the	the	DET
ftr-439	709	26	law	law	NOUN
ftr-439	709	27	as	as	ADP
ftr-439	709	28	an	an	DET
ftr-439	709	29	income	income	NOUN
ftr-439	709	30	tax	tax	NOUN
ftr-439	709	31	notwithstanding	notwithstanding	ADP
ftr-439	709	32	that	that	SCONJ
ftr-439	709	33	it	it	PRON
ftr-439	709	34	contained	contain	VERB
ftr-439	709	35	significant	significant	ADJ
ftr-439	709	36	nonconforming	nonconforming	NOUN
ftr-439	709	37	elements.89	elements.89	NOUN
ftr-439	709	38	during	during	ADP
ftr-439	709	39	the	the	DET
ftr-439	709	40	60	60	NUM
ftr-439	709	41	-	-	PUNCT
ftr-439	709	42	year	year	NOUN
ftr-439	709	43	period	period	NOUN
ftr-439	709	44	prior	prior	ADV
ftr-439	709	45	to	to	ADP
ftr-439	709	46	the	the	DET
ftr-439	709	47	mid-1970s	mid-1970	NOUN
ftr-439	709	48	,	,	PUNCT
ftr-439	709	49	regardless	regardless	ADV
ftr-439	709	50	of	of	ADP
ftr-439	709	51	whether	whether	SCONJ
ftr-439	709	52	specific	specific	ADJ
ftr-439	709	53	reference	reference	NOUN
ftr-439	709	54	is	be	AUX
ftr-439	709	55	made	make	VERB
ftr-439	709	56	to	to	ADP
ftr-439	709	57	a	a	DET
ftr-439	709	58	predominant	predominant	ADJ
ftr-439	709	59	character	character	NOUN
ftr-439	709	60	test	test	NOUN
ftr-439	709	61	,	,	PUNCT
ftr-439	709	62	a	a	DET
ftr-439	709	63	substantial	substantial	ADJ
ftr-439	709	64	number	number	NOUN
ftr-439	709	65	of	of	ADP
ftr-439	709	66	foreign	foreign	ADJ
ftr-439	709	67	taxes	taxis	NOUN
ftr-439	709	68	that	that	PRON
ftr-439	709	69	did	do	AUX
ftr-439	709	70	not	not	PART
ftr-439	709	71	closely	closely	ADV
ftr-439	709	72	conform	conform	VERB
ftr-439	709	73	to	to	ADP
ftr-439	709	74	u.s	u.s	PROPN
ftr-439	709	75	.	.	PROPN
ftr-439	709	76	law	law	NOUN
ftr-439	709	77	were	be	AUX
ftr-439	709	78	nonetheless	nonetheless	ADV
ftr-439	709	79	found	find	VERB
ftr-439	709	80	to	to	PART
ftr-439	709	81	be	be	AUX
ftr-439	709	82	creditable	creditable	ADJ
ftr-439	709	83	.	.	PUNCT
ftr-439	710	1	by	by	ADP
ftr-439	710	2	contrast	contrast	NOUN
ftr-439	710	3	,	,	PUNCT
ftr-439	710	4	under	under	ADP
ftr-439	710	5	the	the	DET
ftr-439	710	6	current	current	ADJ
ftr-439	710	7	regulations	regulation	NOUN
ftr-439	710	8	,	,	PUNCT
ftr-439	710	9	the	the	DET
ftr-439	710	10	concept	concept	NOUN
ftr-439	710	11	of	of	ADP
ftr-439	710	12	"	"	PUNCT
ftr-439	710	13	predominant	predominant	ADJ
ftr-439	710	14	character	character	NOUN
ftr-439	710	15	"	"	PUNCT
ftr-439	710	16	is	be	AUX
ftr-439	710	17	not	not	PART
ftr-439	710	18	defined	define	VERB
ftr-439	710	19	.	.	PUNCT
ftr-439	711	1	however	however	ADV
ftr-439	711	2	,	,	PUNCT
ftr-439	711	3	84	84	NUM
ftr-439	711	4	.	.	PUNCT
ftr-439	712	1	gen	gen	PROPN
ftr-439	712	2	.	.	PROPN
ftr-439	712	3	couns	couns	PROPN
ftr-439	712	4	.	.	PUNCT
ftr-439	713	1	mem	mem	PROPN
ftr-439	713	2	.	.	PROPN
ftr-439	714	1	33,348	33,348	NUM
ftr-439	714	2	(	(	PUNCT
ftr-439	714	3	oct	oct	PROPN
ftr-439	714	4	.	.	PROPN
ftr-439	714	5	7	7	NUM
ftr-439	714	6	,	,	PUNCT
ftr-439	714	7	1966	1966	NUM
ftr-439	714	8	)	)	PUNCT
ftr-439	714	9	.	.	PUNCT
ftr-439	715	1	85	85	NUM
ftr-439	715	2	.	.	PUNCT
ftr-439	716	1	gen	gen	PROPN
ftr-439	716	2	.	.	PROPN
ftr-439	716	3	courts	court	NOUN
ftr-439	716	4	.	.	PUNCT
ftr-439	717	1	mem	mem	ADJ
ftr-439	717	2	.	.	PUNCT
ftr-439	718	1	37,263	37,263	NUM
ftr-439	718	2	(	(	PUNCT
ftr-439	718	3	sept	sept	PROPN
ftr-439	718	4	.	.	PROPN
ftr-439	718	5	21	21	NUM
ftr-439	718	6	,	,	PUNCT
ftr-439	718	7	1977	1977	NUM
ftr-439	718	8	)	)	PUNCT
ftr-439	718	9	which	which	PRON
ftr-439	718	10	formed	form	VERB
ftr-439	718	11	part	part	NOUN
ftr-439	718	12	of	of	ADP
ftr-439	718	13	the	the	DET
ftr-439	718	14	basis	basis	NOUN
ftr-439	718	15	for	for	ADP
ftr-439	718	16	rev	rev	PROPN
ftr-439	718	17	.	.	PROPN
ftr-439	718	18	rul	rul	NOUN
ftr-439	718	19	.	.	PUNCT
ftr-439	719	1	78	78	NUM
ftr-439	719	2	-	-	SYM
ftr-439	719	3	63	63	NUM
ftr-439	719	4	,	,	PUNCT
ftr-439	719	5	1978	1978	NUM
ftr-439	719	6	-	-	SYM
ftr-439	719	7	1	1	NUM
ftr-439	719	8	c.b	c.b	PROPN
ftr-439	719	9	.	.	PROPN
ftr-439	719	10	228	228	NUM
ftr-439	719	11	.	.	PUNCT
ftr-439	719	12	86	86	NUM
ftr-439	719	13	.	.	PUNCT
ftr-439	720	1	the	the	DET
ftr-439	720	2	rulings	ruling	NOUN
ftr-439	720	3	issued	issue	VERB
ftr-439	720	4	on	on	ADP
ftr-439	720	5	the	the	DET
ftr-439	720	6	basis	basis	NOUN
ftr-439	720	7	of	of	ADP
ftr-439	720	8	these	these	DET
ftr-439	720	9	gcms	gcms	NOUN
ftr-439	720	10	did	do	VERB
ftr-439	720	11	precisely	precisely	ADV
ftr-439	720	12	that	that	PRON
ftr-439	720	13	.	.	PUNCT
ftr-439	721	1	see	see	VERB
ftr-439	721	2	,	,	PUNCT
ftr-439	721	3	e.g.	e.g.	ADV
ftr-439	721	4	,	,	PUNCT
ftr-439	721	5	rev	rev	PROPN
ftr-439	721	6	.	.	PROPN
ftr-439	721	7	rul	rul	NOUN
ftr-439	721	8	.	.	PUNCT
ftr-439	722	1	78	78	NUM
ftr-439	722	2	-	-	SYM
ftr-439	722	3	61	61	NUM
ftr-439	722	4	,	,	PUNCT
ftr-439	722	5	1978	1978	NUM
ftr-439	722	6	-	-	SYM
ftr-439	722	7	1	1	NUM
ftr-439	722	8	c.b	c.b	PROPN
ftr-439	722	9	.	.	PROPN
ftr-439	722	10	221	221	NUM
ftr-439	722	11	,	,	PUNCT
ftr-439	722	12	223	223	NUM
ftr-439	722	13	.	.	PUNCT
ftr-439	722	14	87	87	NUM
ftr-439	722	15	.	.	PUNCT
ftr-439	723	1	schering	schering	PROPN
ftr-439	723	2	corp	corp	PROPN
ftr-439	723	3	.	.	PROPN
ftr-439	724	1	v.	v.	PROPN
ftr-439	724	2	commissioner	commissioner	PROPN
ftr-439	724	3	,	,	PUNCT
ftr-439	724	4	69	69	NUM
ftr-439	724	5	t.c	t.c	PROPN
ftr-439	724	6	.	.	PROPN
ftr-439	725	1	579	579	NUM
ftr-439	725	2	(	(	PUNCT
ftr-439	725	3	1978	1978	NUM
ftr-439	725	4	)	)	PUNCT
ftr-439	725	5	.	.	PUNCT
ftr-439	726	1	88	88	NUM
ftr-439	726	2	.	.	PUNCT
ftr-439	726	3	regs	regs	PROPN
ftr-439	726	4	.	.	PUNCT
ftr-439	727	1	§	§	PROPN
ftr-439	727	2	1.901	1.901	NUM
ftr-439	727	3	-	-	PUNCT
ftr-439	727	4	2(a)(l)(ii	2(a)(l)(ii	NUM
ftr-439	727	5	)	)	PUNCT
ftr-439	727	6	.	.	PUNCT
ftr-439	728	1	89	89	NUM
ftr-439	728	2	.	.	PUNCT
ftr-439	728	3	sclering	sclering	PROPN
ftr-439	728	4	corp	corp	PROPN
ftr-439	728	5	.	.	PROPN
ftr-439	728	6	,	,	PUNCT
ftr-439	728	7	69	69	NUM
ftr-439	728	8	t.c	t.c	PROPN
ftr-439	728	9	.	.	PROPN
ftr-439	728	10	579	579	NUM
ftr-439	728	11	.	.	PUNCT
ftr-439	729	1	see	see	AUX
ftr-439	729	2	also	also	ADV
ftr-439	729	3	rev	rev	VERB
ftr-439	729	4	.	.	PUNCT
ftr-439	730	1	rul	rul	PROPN
ftr-439	730	2	.	.	PUNCT
ftr-439	731	1	56	56	NUM
ftr-439	731	2	-	-	SYM
ftr-439	731	3	51	51	NUM
ftr-439	731	4	,	,	PUNCT
ftr-439	731	5	1956	1956	NUM
ftr-439	731	6	-	-	SYM
ftr-439	731	7	1	1	NUM
ftr-439	731	8	c.b	c.b	PROPN
ftr-439	731	9	.	.	PROPN
ftr-439	731	10	320	320	NUM
ftr-439	731	11	.	.	PUNCT
ftr-439	732	1	1999	1999	NUM
ftr-439	732	2	]	]	PUNCT
ftr-439	732	3	florida	florida	PROPN
ftr-439	732	4	tax	tax	PROPN
ftr-439	732	5	review	review	NOUN
ftr-439	732	6	the	the	DET
ftr-439	732	7	regulations	regulation	NOUN
ftr-439	732	8	do	do	AUX
ftr-439	732	9	provide	provide	VERB
ftr-439	732	10	that	that	SCONJ
ftr-439	732	11	the	the	DET
ftr-439	732	12	predominant	predominant	ADJ
ftr-439	732	13	character	character	NOUN
ftr-439	732	14	of	of	ADP
ftr-439	732	15	the	the	DET
ftr-439	732	16	tax	tax	NOUN
ftr-439	732	17	will	will	AUX
ftr-439	732	18	not	not	PART
ftr-439	732	19	be	be	AUX
ftr-439	732	20	that	that	PRON
ftr-439	732	21	of	of	ADP
ftr-439	732	22	an	an	DET
ftr-439	732	23	income	income	NOUN
ftr-439	732	24	tax	tax	NOUN
ftr-439	732	25	in	in	ADP
ftr-439	732	26	the	the	DET
ftr-439	732	27	u.s	u.s	PROPN
ftr-439	732	28	.	.	PROPN
ftr-439	732	29	sense	sense	NOUN
ftr-439	732	30	unless	unless	SCONJ
ftr-439	732	31	the	the	DET
ftr-439	732	32	tax	tax	NOUN
ftr-439	732	33	is	be	AUX
ftr-439	732	34	found	find	VERB
ftr-439	732	35	to	to	PART
ftr-439	732	36	be	be	AUX
ftr-439	732	37	"	"	PUNCT
ftr-439	732	38	likely	likely	ADJ
ftr-439	732	39	"	"	PUNCT
ftr-439	732	40	to	to	PART
ftr-439	732	41	reach	reach	VERB
ftr-439	732	42	net	net	ADJ
ftr-439	732	43	gain	gain	NOUN
ftr-439	732	44	in	in	ADP
ftr-439	732	45	the	the	DET
ftr-439	732	46	normal	normal	ADJ
ftr-439	732	47	circumstance	circumstance	NOUN
ftr-439	732	48	in	in	ADP
ftr-439	732	49	which	which	PRON
ftr-439	732	50	it	it	PRON
ftr-439	732	51	applies.9	applies.9	PUNCT
ftr-439	732	52	°	°	SCONJ
ftr-439	732	53	that	that	SCONJ
ftr-439	732	54	in	in	ADP
ftr-439	732	55	turn	turn	NOUN
ftr-439	732	56	will	will	AUX
ftr-439	732	57	be	be	AUX
ftr-439	732	58	the	the	DET
ftr-439	732	59	case	case	NOUN
ftr-439	732	60	if	if	SCONJ
ftr-439	732	61	the	the	DET
ftr-439	732	62	tax	tax	NOUN
ftr-439	732	63	,	,	PUNCT
ftr-439	732	64	"	"	PUNCT
ftr-439	732	65	judged	judge	VERB
ftr-439	732	66	on	on	ADP
ftr-439	732	67	the	the	DET
ftr-439	732	68	basis	basis	NOUN
ftr-439	732	69	of	of	ADP
ftr-439	732	70	its	its	PRON
ftr-439	732	71	predominant	predominant	ADJ
ftr-439	732	72	character	character	NOUN
ftr-439	732	73	,	,	PUNCT
ftr-439	732	74	satisfies	satisfy	VERB
ftr-439	732	75	each	each	PRON
ftr-439	732	76	of	of	ADP
ftr-439	732	77	the	the	DET
ftr-439	732	78	realization	realization	NOUN
ftr-439	732	79	,	,	PUNCT
ftr-439	732	80	gross	gross	ADJ
ftr-439	732	81	receipts	receipt	NOUN
ftr-439	732	82	,	,	PUNCT
ftr-439	732	83	and	and	CCONJ
ftr-439	732	84	net	net	ADJ
ftr-439	732	85	income	income	NOUN
ftr-439	732	86	requirements	requirement	NOUN
ftr-439	732	87	.	.	PUNCT
ftr-439	732	88	"	"	PUNCT
ftr-439	733	1	because	because	SCONJ
ftr-439	733	2	a	a	DET
ftr-439	733	3	foreign	foreign	ADJ
ftr-439	733	4	tax	tax	NOUN
ftr-439	733	5	must	must	AUX
ftr-439	733	6	be	be	AUX
ftr-439	733	7	found	find	VERB
ftr-439	733	8	to	to	PART
ftr-439	733	9	meet	meet	VERB
ftr-439	733	10	each	each	PRON
ftr-439	733	11	of	of	ADP
ftr-439	733	12	these	these	DET
ftr-439	733	13	relatively	relatively	ADV
ftr-439	733	14	narrow	narrow	ADJ
ftr-439	733	15	and	and	CCONJ
ftr-439	733	16	specific	specific	ADJ
ftr-439	733	17	tests	test	NOUN
ftr-439	733	18	in	in	ADP
ftr-439	733	19	order	order	NOUN
ftr-439	733	20	to	to	PART
ftr-439	733	21	be	be	AUX
ftr-439	733	22	creditable	creditable	ADJ
ftr-439	733	23	,	,	PUNCT
ftr-439	733	24	the	the	DET
ftr-439	733	25	degree	degree	NOUN
ftr-439	733	26	to	to	PART
ftr-439	733	27	which	which	PRON
ftr-439	733	28	a	a	DET
ftr-439	733	29	foreign	foreign	ADJ
ftr-439	733	30	tax	tax	NOUN
ftr-439	733	31	may	may	AUX
ftr-439	733	32	vary	vary	VERB
ftr-439	733	33	from	from	ADP
ftr-439	733	34	the	the	DET
ftr-439	733	35	u.s	u.s	PROPN
ftr-439	733	36	.	.	PROPN
ftr-439	733	37	income	income	NOUN
ftr-439	733	38	tax	tax	NOUN
ftr-439	733	39	has	have	AUX
ftr-439	733	40	narrowed	narrow	VERB
ftr-439	733	41	substantially	substantially	ADV
ftr-439	733	42	-	-	PUNCT
ftr-439	733	43	notwithstanding	notwithstanding	ADP
ftr-439	733	44	the	the	DET
ftr-439	733	45	nominal	nominal	ADJ
ftr-439	733	46	retention	retention	NOUN
ftr-439	733	47	of	of	ADP
ftr-439	733	48	the	the	DET
ftr-439	733	49	predominant	predominant	ADJ
ftr-439	733	50	character	character	NOUN
ftr-439	733	51	test.91	test.91	PRON
ftr-439	733	52	in	in	ADP
ftr-439	733	53	fact	fact	NOUN
ftr-439	733	54	,	,	PUNCT
ftr-439	733	55	in	in	ADP
ftr-439	733	56	the	the	DET
ftr-439	733	57	years	year	NOUN
ftr-439	733	58	following	follow	VERB
ftr-439	733	59	the	the	DET
ftr-439	733	60	promulgation	promulgation	NOUN
ftr-439	733	61	of	of	ADP
ftr-439	733	62	the	the	DET
ftr-439	733	63	present	present	ADJ
ftr-439	733	64	regulations	regulation	NOUN
ftr-439	733	65	,	,	PUNCT
ftr-439	733	66	it	it	PRON
ftr-439	733	67	is	be	AUX
ftr-439	733	68	difficult	difficult	ADJ
ftr-439	733	69	to	to	PART
ftr-439	733	70	pinpoint	pinpoint	VERB
ftr-439	733	71	a	a	DET
ftr-439	733	72	single	single	ADJ
ftr-439	733	73	case	case	NOUN
ftr-439	733	74	or	or	CCONJ
ftr-439	733	75	ruling	ruling	NOUN
ftr-439	733	76	that	that	PRON
ftr-439	733	77	holds	hold	VERB
ftr-439	733	78	a	a	DET
ftr-439	733	79	tax	tax	NOUN
ftr-439	733	80	to	to	PART
ftr-439	733	81	be	be	AUX
ftr-439	733	82	creditable	creditable	ADJ
ftr-439	733	83	under	under	ADP
ftr-439	733	84	the	the	DET
ftr-439	733	85	predominant	predominant	ADJ
ftr-439	733	86	character	character	NOUN
ftr-439	733	87	tolerance	tolerance	NOUN
ftr-439	733	88	that	that	PRON
ftr-439	733	89	would	would	AUX
ftr-439	733	90	not	not	PART
ftr-439	733	91	have	have	AUX
ftr-439	733	92	been	be	AUX
ftr-439	733	93	creditable	creditable	ADJ
ftr-439	733	94	if	if	SCONJ
ftr-439	733	95	strict	strict	ADJ
ftr-439	733	96	conformity	conformity	NOUN
ftr-439	733	97	to	to	ADP
ftr-439	733	98	u.s	u.s	PROPN
ftr-439	733	99	.	.	PROPN
ftr-439	733	100	tax	tax	NOUN
ftr-439	733	101	law	law	NOUN
ftr-439	733	102	had	have	AUX
ftr-439	733	103	been	be	AUX
ftr-439	733	104	required	require	VERB
ftr-439	733	105	.	.	PUNCT
ftr-439	734	1	quite	quite	ADV
ftr-439	734	2	plainly	plainly	ADV
ftr-439	734	3	,	,	PUNCT
ftr-439	734	4	the	the	DET
ftr-439	734	5	predominant	predominant	ADJ
ftr-439	734	6	character	character	NOUN
ftr-439	734	7	test	test	NOUN
ftr-439	734	8	does	do	AUX
ftr-439	734	9	not	not	PART
ftr-439	734	10	mean	mean	VERB
ftr-439	734	11	the	the	DET
ftr-439	734	12	same	same	ADJ
ftr-439	734	13	thing	thing	NOUN
ftr-439	734	14	today	today	NOUN
ftr-439	734	15	that	that	SCONJ
ftr-439	734	16	it	it	PRON
ftr-439	734	17	meant	mean	VERB
ftr-439	734	18	in	in	ADP
ftr-439	734	19	the	the	DET
ftr-439	734	20	1950s	1950	NOUN
ftr-439	734	21	and	and	CCONJ
ftr-439	734	22	'	'	NOUN
ftr-439	734	23	60s	60	NOUN
ftr-439	734	24	.	.	PUNCT
ftr-439	735	1	indeed	indeed	ADV
ftr-439	735	2	,	,	PUNCT
ftr-439	735	3	it	it	PRON
ftr-439	735	4	is	be	AUX
ftr-439	735	5	not	not	PART
ftr-439	735	6	clear	clear	ADJ
ftr-439	735	7	that	that	SCONJ
ftr-439	735	8	the	the	DET
ftr-439	735	9	test	test	NOUN
ftr-439	735	10	has	have	VERB
ftr-439	735	11	any	any	DET
ftr-439	735	12	real	real	ADJ
ftr-439	735	13	meaning	meaning	NOUN
ftr-439	735	14	today	today	NOUN
ftr-439	735	15	at	at	ADV
ftr-439	735	16	all	all	ADV
ftr-439	735	17	.	.	PUNCT
ftr-439	736	1	because	because	SCONJ
ftr-439	736	2	of	of	ADP
ftr-439	736	3	the	the	DET
ftr-439	736	4	narrow	narrow	ADJ
ftr-439	736	5	approach	approach	NOUN
ftr-439	736	6	to	to	ADP
ftr-439	736	7	divisibility	divisibility	NOUN
ftr-439	736	8	,	,	PUNCT
ftr-439	736	9	the	the	DET
ftr-439	736	10	degree	degree	NOUN
ftr-439	736	11	of	of	ADP
ftr-439	736	12	conformity	conformity	NOUN
ftr-439	736	13	and	and	CCONJ
ftr-439	736	14	the	the	DET
ftr-439	736	15	predominant	predominant	ADJ
ftr-439	736	16	character	character	NOUN
ftr-439	736	17	test	test	NOUN
ftr-439	736	18	are	be	AUX
ftr-439	736	19	not	not	PART
ftr-439	736	20	as	as	ADV
ftr-439	736	21	important	important	ADJ
ftr-439	736	22	in	in	ADP
ftr-439	736	23	practice	practice	NOUN
ftr-439	736	24	as	as	SCONJ
ftr-439	736	25	might	might	AUX
ftr-439	736	26	have	have	AUX
ftr-439	736	27	been	be	AUX
ftr-439	736	28	supposed	suppose	VERB
ftr-439	736	29	.	.	PUNCT
ftr-439	737	1	nevertheless	nevertheless	ADV
ftr-439	737	2	,	,	PUNCT
ftr-439	737	3	to	to	ADP
ftr-439	737	4	the	the	DET
ftr-439	737	5	extent	extent	NOUN
ftr-439	737	6	that	that	SCONJ
ftr-439	737	7	the	the	DET
ftr-439	737	8	test	test	NOUN
ftr-439	737	9	matters	matter	VERB
ftr-439	737	10	to	to	ADP
ftr-439	737	11	particular	particular	ADJ
ftr-439	737	12	taxes	taxis	NOUN
ftr-439	737	13	and	and	CCONJ
ftr-439	737	14	taxpayers	taxpayer	NOUN
ftr-439	737	15	,	,	PUNCT
ftr-439	737	16	this	this	DET
ftr-439	737	17	test	test	NOUN
ftr-439	737	18	as	as	ADV
ftr-439	737	19	well	well	ADV
ftr-439	737	20	has	have	AUX
ftr-439	737	21	become	become	VERB
ftr-439	737	22	quite	quite	ADV
ftr-439	737	23	narrow	narrow	ADJ
ftr-439	737	24	in	in	ADP
ftr-439	737	25	application	application	NOUN
ftr-439	737	26	.	.	PUNCT
ftr-439	738	1	as	as	ADP
ftr-439	738	2	in	in	ADP
ftr-439	738	3	the	the	DET
ftr-439	738	4	case	case	NOUN
ftr-439	738	5	of	of	ADP
ftr-439	738	6	the	the	DET
ftr-439	738	7	service	service	NOUN
ftr-439	738	8	's	's	PART
ftr-439	738	9	approach	approach	NOUN
ftr-439	738	10	to	to	ADP
ftr-439	738	11	estimation	estimation	NOUN
ftr-439	738	12	and	and	CCONJ
ftr-439	738	13	approximation	approximation	NOUN
ftr-439	738	14	devices	device	NOUN
ftr-439	738	15	,	,	PUNCT
ftr-439	738	16	this	this	DET
ftr-439	738	17	narrow	narrow	ADJ
ftr-439	738	18	approach	approach	NOUN
ftr-439	738	19	was	be	AUX
ftr-439	738	20	not	not	PART
ftr-439	738	21	a	a	DET
ftr-439	738	22	result	result	NOUN
ftr-439	738	23	of	of	ADP
ftr-439	738	24	a	a	DET
ftr-439	738	25	considered	consider	VERB
ftr-439	738	26	approach	approach	NOUN
ftr-439	738	27	to	to	ADP
ftr-439	738	28	the	the	DET
ftr-439	738	29	reduction	reduction	NOUN
ftr-439	738	30	of	of	ADP
ftr-439	738	31	international	international	ADJ
ftr-439	738	32	double	double	ADJ
ftr-439	738	33	taxation	taxation	NOUN
ftr-439	738	34	but	but	CCONJ
ftr-439	738	35	rather	rather	ADV
ftr-439	738	36	was	be	AUX
ftr-439	738	37	a	a	DET
ftr-439	738	38	byproduct	byproduct	NOUN
ftr-439	738	39	of	of	ADP
ftr-439	738	40	a	a	DET
ftr-439	738	41	wide	wide	ADV
ftr-439	738	42	-	-	PUNCT
ftr-439	738	43	ranging	ranging	NOUN
ftr-439	738	44	,	,	PUNCT
ftr-439	738	45	and	and	CCONJ
ftr-439	738	46	generally	generally	ADV
ftr-439	738	47	unnecessary	unnecessary	ADJ
ftr-439	738	48	,	,	PUNCT
ftr-439	738	49	attack	attack	NOUN
ftr-439	738	50	on	on	ADP
ftr-439	738	51	the	the	DET
ftr-439	738	52	crediting	crediting	NOUN
ftr-439	738	53	of	of	ADP
ftr-439	738	54	oil	oil	NOUN
ftr-439	738	55	royalties	royalty	NOUN
ftr-439	738	56	.	.	PUNCT
ftr-439	739	1	vii	vii	PROPN
ftr-439	739	2	.	.	PUNCT
ftr-439	740	1	"	"	PUNCT
ftr-439	740	2	in	in	ADP
ftr-439	740	3	lieu	lieu	NOUN
ftr-439	740	4	of	of	ADP
ftr-439	740	5	"	"	PUNCT
ftr-439	740	6	taxes	taxis	NOUN
ftr-439	740	7	if	if	SCONJ
ftr-439	740	8	a	a	DET
ftr-439	740	9	tax	tax	NOUN
ftr-439	740	10	,	,	PUNCT
ftr-439	740	11	standing	stand	VERB
ftr-439	740	12	alone	alone	ADV
ftr-439	740	13	,	,	PUNCT
ftr-439	740	14	does	do	AUX
ftr-439	740	15	not	not	PART
ftr-439	740	16	constitute	constitute	VERB
ftr-439	740	17	an	an	DET
ftr-439	740	18	income	income	NOUN
ftr-439	740	19	tax	tax	NOUN
ftr-439	740	20	under	under	ADP
ftr-439	740	21	u.s	u.s	PROPN
ftr-439	740	22	.	.	PROPN
ftr-439	740	23	concepts	concept	NOUN
ftr-439	740	24	and	and	CCONJ
ftr-439	740	25	does	do	AUX
ftr-439	740	26	not	not	PART
ftr-439	740	27	constitute	constitute	VERB
ftr-439	740	28	a	a	DET
ftr-439	740	29	part	part	NOUN
ftr-439	740	30	of	of	ADP
ftr-439	740	31	a	a	DET
ftr-439	740	32	broader	broad	ADJ
ftr-439	740	33	tax	tax	NOUN
ftr-439	740	34	which	which	PRON
ftr-439	740	35	is	be	AUX
ftr-439	740	36	an	an	DET
ftr-439	740	37	income	income	NOUN
ftr-439	740	38	tax	tax	NOUN
ftr-439	740	39	under	under	ADP
ftr-439	740	40	those	those	DET
ftr-439	740	41	concepts	concept	NOUN
ftr-439	740	42	,	,	PUNCT
ftr-439	740	43	then	then	ADV
ftr-439	740	44	the	the	DET
ftr-439	740	45	tax	tax	NOUN
ftr-439	740	46	can	can	AUX
ftr-439	740	47	not	not	PART
ftr-439	740	48	be	be	AUX
ftr-439	740	49	credited	credit	VERB
ftr-439	740	50	under	under	ADP
ftr-439	740	51	section	section	NOUN
ftr-439	740	52	901	901	NUM
ftr-439	740	53	.	.	PUNCT
ftr-439	741	1	however	however	ADV
ftr-439	741	2	,	,	PUNCT
ftr-439	741	3	all	all	PRON
ftr-439	741	4	may	may	AUX
ftr-439	741	5	not	not	PART
ftr-439	741	6	be	be	AUX
ftr-439	741	7	lost	lose	VERB
ftr-439	741	8	.	.	PUNCT
ftr-439	742	1	even	even	ADV
ftr-439	742	2	if	if	SCONJ
ftr-439	742	3	a	a	DET
ftr-439	742	4	tax	tax	NOUN
ftr-439	742	5	is	be	AUX
ftr-439	742	6	not	not	PART
ftr-439	742	7	an	an	DET
ftr-439	742	8	income	income	NOUN
ftr-439	742	9	tax	tax	NOUN
ftr-439	742	10	,	,	PUNCT
ftr-439	742	11	it	it	PRON
ftr-439	742	12	may	may	AUX
ftr-439	742	13	nevertheless	nevertheless	ADV
ftr-439	742	14	be	be	AUX
ftr-439	742	15	credited	credit	VERB
ftr-439	742	16	against	against	ADP
ftr-439	742	17	the	the	DET
ftr-439	742	18	tentative	tentative	ADJ
ftr-439	742	19	u.s	u.s	PROPN
ftr-439	742	20	.	.	PROPN
ftr-439	742	21	tax	tax	NOUN
ftr-439	742	22	under	under	ADP
ftr-439	742	23	section	section	NOUN
ftr-439	742	24	903	903	NUM
ftr-439	742	25	if	if	SCONJ
ftr-439	742	26	the	the	DET
ftr-439	742	27	tax	tax	NOUN
ftr-439	742	28	is	be	AUX
ftr-439	742	29	imposed	impose	VERB
ftr-439	742	30	"	"	PUNCT
ftr-439	742	31	in	in	ADP
ftr-439	742	32	lieu	lieu	NOUN
ftr-439	742	33	of	of	ADP
ftr-439	742	34	'	'	PUNCT
ftr-439	742	35	an	an	DET
ftr-439	742	36	income	income	NOUN
ftr-439	742	37	tax	tax	NOUN
ftr-439	742	38	.	.	PUNCT
ftr-439	743	1	in	in	ADP
ftr-439	743	2	the	the	DET
ftr-439	743	3	hypothetical	hypothetical	ADJ
ftr-439	743	4	example	example	NOUN
ftr-439	743	5	,	,	PUNCT
ftr-439	743	6	the	the	DET
ftr-439	743	7	scope	scope	NOUN
ftr-439	743	8	of	of	ADP
ftr-439	743	9	the	the	DET
ftr-439	743	10	"	"	PUNCT
ftr-439	743	11	in	in	ADP
ftr-439	743	12	lieu	lieu	NOUN
ftr-439	743	13	of	of	ADP
ftr-439	743	14	'	'	PUNCT
ftr-439	743	15	tax	tax	NOUN
ftr-439	743	16	becomes	become	VERB
ftr-439	743	17	important	important	ADJ
ftr-439	743	18	in	in	ADP
ftr-439	743	19	two	two	NUM
ftr-439	743	20	distinct	distinct	ADJ
ftr-439	743	21	ways	way	NOUN
ftr-439	743	22	.	.	PUNCT
ftr-439	744	1	first	first	ADV
ftr-439	744	2	,	,	PUNCT
ftr-439	744	3	as	as	SCONJ
ftr-439	744	4	has	have	AUX
ftr-439	744	5	been	be	AUX
ftr-439	744	6	discovered	discover	VERB
ftr-439	744	7	,	,	PUNCT
ftr-439	744	8	the	the	DET
ftr-439	744	9	tax	tax	NOUN
ftr-439	744	10	on	on	ADP
ftr-439	744	11	low	low	ADJ
ftr-439	744	12	income	income	NOUN
ftr-439	744	13	farmers	farmer	NOUN
ftr-439	744	14	may	may	AUX
ftr-439	744	15	not	not	PART
ftr-439	744	16	be	be	AUX
ftr-439	744	17	creditable	creditable	ADJ
ftr-439	744	18	under	under	ADP
ftr-439	744	19	section	section	NOUN
ftr-439	744	20	901	901	NUM
ftr-439	744	21	.	.	PUNCT
ftr-439	745	1	while	while	SCONJ
ftr-439	745	2	that	that	PRON
ftr-439	745	3	result	result	VERB
ftr-439	745	4	90	90	NUM
ftr-439	745	5	.	.	PUNCT
ftr-439	745	6	regs	regs	PROPN
ftr-439	745	7	.	.	PUNCT
ftr-439	746	1	§	§	PROPN
ftr-439	746	2	1.901	1.901	NUM
ftr-439	746	3	-	-	SYM
ftr-439	746	4	2(a)(3	2(a)(3	NUM
ftr-439	746	5	)	)	PUNCT
ftr-439	746	6	.	.	PUNCT
ftr-439	747	1	91	91	NUM
ftr-439	747	2	.	.	PUNCT
ftr-439	748	1	see	see	VERB
ftr-439	748	2	texasgulf	texasgulf	PROPN
ftr-439	748	3	inc	inc	PROPN
ftr-439	748	4	.	.	PROPN
ftr-439	749	1	v.	v.	PROPN
ftr-439	749	2	commissioner	commissioner	PROPN
ftr-439	749	3	,	,	PUNCT
ftr-439	749	4	107	107	NUM
ftr-439	749	5	t.c	t.c	PROPN
ftr-439	749	6	.	.	PROPN
ftr-439	749	7	51	51	NUM
ftr-439	749	8	(	(	PUNCT
ftr-439	749	9	1996	1996	NUM
ftr-439	749	10	)	)	PUNCT
ftr-439	749	11	.	.	PUNCT
ftr-439	750	1	judge	judge	PROPN
ftr-439	750	2	colvin	colvin	PROPN
ftr-439	750	3	noted	note	VERB
ftr-439	750	4	that	that	SCONJ
ftr-439	750	5	"	"	PUNCT
ftr-439	750	6	the	the	DET
ftr-439	750	7	task	task	NOUN
ftr-439	750	8	of	of	ADP
ftr-439	750	9	deciding	decide	VERB
ftr-439	750	10	whether	whether	SCONJ
ftr-439	750	11	the	the	DET
ftr-439	750	12	predominant	predominant	ADJ
ftr-439	750	13	character	character	NOUN
ftr-439	750	14	of	of	ADP
ftr-439	750	15	the	the	DET
ftr-439	750	16	omt	omt	PROPN
ftr-439	750	17	is	be	AUX
ftr-439	750	18	that	that	PRON
ftr-439	750	19	of	of	ADP
ftr-439	750	20	an	an	DET
ftr-439	750	21	income	income	NOUN
ftr-439	750	22	tax	tax	NOUN
ftr-439	750	23	in	in	ADP
ftr-439	750	24	the	the	DET
ftr-439	750	25	u.s	u.s	PROPN
ftr-439	750	26	.	.	PROPN
ftr-439	750	27	sense	sense	NOUN
ftr-439	750	28	is	be	AUX
ftr-439	750	29	simplified	simplify	VERB
ftr-439	750	30	because	because	SCONJ
ftr-439	750	31	the	the	DET
ftr-439	750	32	terms	term	NOUN
ftr-439	750	33	and	and	CCONJ
ftr-439	750	34	clauses	clause	NOUN
ftr-439	750	35	in	in	ADP
ftr-439	750	36	the	the	DET
ftr-439	750	37	regulations	regulation	NOUN
ftr-439	750	38	just	just	ADV
ftr-439	750	39	described	describe	VERB
ftr-439	750	40	tie	tie	VERB
ftr-439	750	41	the	the	DET
ftr-439	750	42	'	'	PUNCT
ftr-439	750	43	predominant	predominant	ADJ
ftr-439	750	44	character	character	NOUN
ftr-439	750	45	'	'	PART
ftr-439	750	46	inquiry	inquiry	NOUN
ftr-439	750	47	to	to	ADP
ftr-439	750	48	several	several	ADJ
ftr-439	750	49	specific	specific	ADJ
ftr-439	750	50	tests	test	NOUN
ftr-439	750	51	.	.	PUNCT
ftr-439	750	52	"	"	PUNCT
ftr-439	751	1	107	107	NUM
ftr-439	751	2	t.c	t.c	PROPN
ftr-439	751	3	.	.	PUNCT
ftr-439	751	4	at	at	ADP
ftr-439	751	5	63	63	NUM
ftr-439	751	6	.	.	PUNCT
ftr-439	752	1	[	[	X
ftr-439	752	2	vol	vol	X
ftr-439	752	3	4:2	4:2	NUM
ftr-439	752	4	international	international	ADJ
ftr-439	752	5	comity	comity	NOUN
ftr-439	752	6	and	and	CCONJ
ftr-439	752	7	the	the	DET
ftr-439	752	8	foreign	foreign	ADJ
ftr-439	752	9	tax	tax	NOUN
ftr-439	752	10	credit	credit	NOUN
ftr-439	752	11	may	may	AUX
ftr-439	752	12	be	be	AUX
ftr-439	752	13	objectionable	objectionable	ADJ
ftr-439	752	14	,	,	PUNCT
ftr-439	752	15	it	it	PRON
ftr-439	752	16	will	will	AUX
ftr-439	752	17	not	not	PART
ftr-439	752	18	be	be	AUX
ftr-439	752	19	very	very	ADV
ftr-439	752	20	important	important	ADJ
ftr-439	752	21	if	if	SCONJ
ftr-439	752	22	the	the	DET
ftr-439	752	23	tax	tax	NOUN
ftr-439	752	24	can	can	AUX
ftr-439	752	25	nevertheless	nevertheless	ADV
ftr-439	752	26	be	be	AUX
ftr-439	752	27	credited	credit	VERB
ftr-439	752	28	under	under	ADP
ftr-439	752	29	section	section	NOUN
ftr-439	752	30	903	903	NUM
ftr-439	752	31	.	.	PUNCT
ftr-439	753	1	that	that	DET
ftr-439	753	2	result	result	NOUN
ftr-439	753	3	should	should	AUX
ftr-439	753	4	be	be	AUX
ftr-439	753	5	expected	expect	VERB
ftr-439	753	6	since	since	SCONJ
ftr-439	753	7	the	the	DET
ftr-439	753	8	proxy	proxy	NOUN
ftr-439	753	9	tax	tax	NOUN
ftr-439	753	10	imposed	impose	VERB
ftr-439	753	11	by	by	ADP
ftr-439	753	12	schedule	schedule	NOUN
ftr-439	753	13	2	2	NUM
ftr-439	753	14	is	be	AUX
ftr-439	753	15	plainly	plainly	ADV
ftr-439	753	16	imposed	impose	VERB
ftr-439	753	17	in	in	ADP
ftr-439	753	18	place	place	NOUN
ftr-439	753	19	of	of	ADP
ftr-439	753	20	the	the	DET
ftr-439	753	21	income	income	NOUN
ftr-439	753	22	tax	tax	NOUN
ftr-439	753	23	that	that	PRON
ftr-439	753	24	otherwise	otherwise	ADV
ftr-439	753	25	would	would	AUX
ftr-439	753	26	be	be	AUX
ftr-439	753	27	payable	payable	ADJ
ftr-439	753	28	.	.	PUNCT
ftr-439	754	1	but	but	CCONJ
ftr-439	754	2	,	,	PUNCT
ftr-439	754	3	is	be	AUX
ftr-439	754	4	the	the	DET
ftr-439	754	5	tax	tax	NOUN
ftr-439	754	6	imposed	impose	VERB
ftr-439	754	7	"	"	PUNCT
ftr-439	754	8	in	in	ADP
ftr-439	754	9	lieu	lieu	NOUN
ftr-439	754	10	of	of	ADP
ftr-439	754	11	"	"	PUNCT
ftr-439	754	12	an	an	DET
ftr-439	754	13	income	income	NOUN
ftr-439	754	14	tax	tax	NOUN
ftr-439	754	15	?	?	PUNCT
ftr-439	755	1	second	second	ADJ
ftr-439	755	2	,	,	PUNCT
ftr-439	755	3	under	under	ADP
ftr-439	755	4	schedule	schedule	NOUN
ftr-439	755	5	3	3	NUM
ftr-439	755	6	all	all	DET
ftr-439	755	7	businesses	business	NOUN
ftr-439	755	8	are	be	AUX
ftr-439	755	9	subject	subject	ADJ
ftr-439	755	10	to	to	ADP
ftr-439	755	11	a	a	DET
ftr-439	755	12	minimum	minimum	ADJ
ftr-439	755	13	tax	tax	NOUN
ftr-439	755	14	that	that	PRON
ftr-439	755	15	is	be	AUX
ftr-439	755	16	computed	compute	VERB
ftr-439	755	17	on	on	ADP
ftr-439	755	18	a	a	DET
ftr-439	755	19	base	base	NOUN
ftr-439	755	20	that	that	PRON
ftr-439	755	21	starts	start	VERB
ftr-439	755	22	with	with	ADP
ftr-439	755	23	asset	asset	NOUN
ftr-439	755	24	values	value	NOUN
ftr-439	755	25	.	.	PUNCT
ftr-439	756	1	some	some	DET
ftr-439	756	2	businesses	business	NOUN
ftr-439	756	3	will	will	AUX
ftr-439	756	4	pay	pay	VERB
ftr-439	756	5	that	that	DET
ftr-439	756	6	tax	tax	NOUN
ftr-439	756	7	instead	instead	ADV
ftr-439	756	8	of	of	ADP
ftr-439	756	9	the	the	DET
ftr-439	756	10	income	income	NOUN
ftr-439	756	11	tax	tax	NOUN
ftr-439	756	12	.	.	PUNCT
ftr-439	757	1	again	again	ADV
ftr-439	757	2	,	,	PUNCT
ftr-439	757	3	the	the	DET
ftr-439	757	4	minimum	minimum	ADJ
ftr-439	757	5	tax	tax	NOUN
ftr-439	757	6	is	be	AUX
ftr-439	757	7	plainly	plainly	ADV
ftr-439	757	8	imposed	impose	VERB
ftr-439	757	9	in	in	ADP
ftr-439	757	10	place	place	NOUN
ftr-439	757	11	of	of	ADP
ftr-439	757	12	the	the	DET
ftr-439	757	13	income	income	NOUN
ftr-439	757	14	tax	tax	NOUN
ftr-439	757	15	,	,	PUNCT
ftr-439	757	16	but	but	CCONJ
ftr-439	757	17	will	will	AUX
ftr-439	757	18	it	it	PRON
ftr-439	757	19	qualify	qualify	VERB
ftr-439	757	20	as	as	ADP
ftr-439	757	21	an	an	DET
ftr-439	757	22	"	"	PUNCT
ftr-439	757	23	in	in	ADP
ftr-439	757	24	lieu	lieu	NOUN
ftr-439	757	25	of	of	ADP
ftr-439	757	26	"	"	PUNCT
ftr-439	757	27	tax	tax	NOUN
ftr-439	757	28	?	?	PUNCT
ftr-439	758	1	under	under	ADP
ftr-439	758	2	the	the	DET
ftr-439	758	3	existing	exist	VERB
ftr-439	758	4	regulations	regulation	NOUN
ftr-439	758	5	to	to	PART
ftr-439	758	6	section	section	NOUN
ftr-439	758	7	903	903	NUM
ftr-439	758	8	,	,	PUNCT
ftr-439	758	9	most	most	ADJ
ftr-439	758	10	of	of	ADP
ftr-439	758	11	the	the	DET
ftr-439	758	12	restrictive	restrictive	ADJ
ftr-439	758	13	qualifications	qualification	NOUN
ftr-439	758	14	that	that	PRON
ftr-439	758	15	rendered	render	VERB
ftr-439	758	16	the	the	DET
ftr-439	758	17	"	"	PUNCT
ftr-439	758	18	in	in	ADP
ftr-439	758	19	lieu	lieu	NOUN
ftr-439	758	20	of	of	ADP
ftr-439	758	21	"	"	PUNCT
ftr-439	758	22	provisions	provision	NOUN
ftr-439	758	23	illusory	illusory	ADJ
ftr-439	758	24	prior	prior	ADV
ftr-439	758	25	to	to	ADP
ftr-439	758	26	1984	1984	NUM
ftr-439	758	27	have	have	AUX
ftr-439	758	28	been	be	AUX
ftr-439	758	29	eliminated.92	eliminated.92	ADV
ftr-439	758	30	the	the	DET
ftr-439	758	31	only	only	ADJ
ftr-439	758	32	remaining	remain	VERB
ftr-439	758	33	test	test	NOUN
ftr-439	758	34	of	of	ADP
ftr-439	758	35	note	note	NOUN
ftr-439	758	36	is	be	AUX
ftr-439	758	37	the	the	DET
ftr-439	758	38	seemingly	seemingly	ADV
ftr-439	758	39	reasonable	reasonable	ADJ
ftr-439	758	40	requirement	requirement	NOUN
ftr-439	758	41	that	that	SCONJ
ftr-439	758	42	the	the	DET
ftr-439	758	43	"	"	PUNCT
ftr-439	758	44	in	in	ADP
ftr-439	758	45	lieu	lieu	NOUN
ftr-439	758	46	of	of	ADP
ftr-439	758	47	'	'	PUNCT
ftr-439	758	48	tax	tax	NOUN
ftr-439	758	49	is	be	AUX
ftr-439	758	50	"	"	PUNCT
ftr-439	758	51	imposed	impose	VERB
ftr-439	758	52	in	in	ADP
ftr-439	758	53	substitution	substitution	NOUN
ftr-439	758	54	for	for	ADP
ftr-439	758	55	,	,	PUNCT
ftr-439	758	56	and	and	CCONJ
ftr-439	758	57	not	not	PART
ftr-439	758	58	in	in	ADP
ftr-439	758	59	addition	addition	NOUN
ftr-439	758	60	to	to	ADP
ftr-439	758	61	,	,	PUNCT
ftr-439	758	62	an	an	DET
ftr-439	758	63	income	income	NOUN
ftr-439	758	64	tax	tax	NOUN
ftr-439	758	65	or	or	CCONJ
ftr-439	758	66	a	a	DET
ftr-439	758	67	series	series	NOUN
ftr-439	758	68	of	of	ADP
ftr-439	758	69	income	income	NOUN
ftr-439	758	70	taxes	taxis	NOUN
ftr-439	758	71	otherwise	otherwise	ADV
ftr-439	758	72	generally	generally	ADV
ftr-439	758	73	imposed	impose	VERB
ftr-439	758	74	.	.	PUNCT
ftr-439	759	1	"93	"93	NOUN
ftr-439	759	2	that	that	DET
ftr-439	759	3	requirement	requirement	NOUN
ftr-439	759	4	includes	include	VERB
ftr-439	759	5	at	at	ADV
ftr-439	759	6	least	least	ADV
ftr-439	759	7	two	two	NUM
ftr-439	759	8	features	feature	NOUN
ftr-439	759	9	.	.	PUNCT
ftr-439	760	1	the	the	DET
ftr-439	760	2	foreign	foreign	ADJ
ftr-439	760	3	jurisdiction	jurisdiction	NOUN
ftr-439	760	4	must	must	AUX
ftr-439	760	5	impose	impose	VERB
ftr-439	760	6	an	an	DET
ftr-439	760	7	income	income	NOUN
ftr-439	760	8	tax	tax	NOUN
ftr-439	760	9	on	on	ADP
ftr-439	760	10	a	a	DET
ftr-439	760	11	broad	broad	ADJ
ftr-439	760	12	segment	segment	NOUN
ftr-439	760	13	of	of	ADP
ftr-439	760	14	its	its	PRON
ftr-439	760	15	taxpayers	taxpayer	NOUN
ftr-439	760	16	.	.	PUNCT
ftr-439	761	1	and	and	CCONJ
ftr-439	761	2	the	the	DET
ftr-439	761	3	income	income	NOUN
ftr-439	761	4	of	of	ADP
ftr-439	761	5	the	the	DET
ftr-439	761	6	taxpayer	taxpayer	NOUN
ftr-439	761	7	from	from	ADP
ftr-439	761	8	the	the	DET
ftr-439	761	9	activity	activity	NOUN
ftr-439	761	10	subject	subject	ADJ
ftr-439	761	11	to	to	ADP
ftr-439	761	12	the	the	DET
ftr-439	761	13	tax	tax	NOUN
ftr-439	761	14	for	for	ADP
ftr-439	761	15	which	which	PRON
ftr-439	761	16	the	the	DET
ftr-439	761	17	section	section	NOUN
ftr-439	761	18	903	903	NUM
ftr-439	761	19	credit	credit	NOUN
ftr-439	761	20	is	be	AUX
ftr-439	761	21	sought	seek	VERB
ftr-439	761	22	can	can	AUX
ftr-439	761	23	not	not	PART
ftr-439	761	24	be	be	AUX
ftr-439	761	25	subject	subject	ADJ
ftr-439	761	26	to	to	ADP
ftr-439	761	27	any	any	DET
ftr-439	761	28	income	income	NOUN
ftr-439	761	29	tax	tax	NOUN
ftr-439	761	30	in	in	ADP
ftr-439	761	31	that	that	DET
ftr-439	761	32	jurisdiction	jurisdiction	NOUN
ftr-439	761	33	.	.	PUNCT
ftr-439	762	1	neither	neither	PRON
ftr-439	762	2	of	of	ADP
ftr-439	762	3	the	the	DET
ftr-439	762	4	taxes	taxis	NOUN
ftr-439	762	5	in	in	ADP
ftr-439	762	6	the	the	DET
ftr-439	762	7	illustration	illustration	NOUN
ftr-439	762	8	would	would	AUX
ftr-439	762	9	meet	meet	VERB
ftr-439	762	10	these	these	DET
ftr-439	762	11	tests	test	NOUN
ftr-439	762	12	and	and	CCONJ
ftr-439	762	13	thus	thus	ADV
ftr-439	762	14	neither	neither	PRON
ftr-439	762	15	could	could	AUX
ftr-439	762	16	be	be	AUX
ftr-439	762	17	credited	credit	VERB
ftr-439	762	18	under	under	ADP
ftr-439	762	19	section	section	NOUN
ftr-439	762	20	903	903	NUM
ftr-439	762	21	even	even	ADV
ftr-439	762	22	though	though	SCONJ
ftr-439	762	23	both	both	PRON
ftr-439	762	24	are	be	AUX
ftr-439	762	25	quite	quite	ADV
ftr-439	762	26	obviously	obviously	ADV
ftr-439	762	27	imposed	impose	VERB
ftr-439	762	28	as	as	ADP
ftr-439	762	29	substitutes	substitute	NOUN
ftr-439	762	30	for	for	ADP
ftr-439	762	31	the	the	DET
ftr-439	762	32	"	"	PUNCT
ftr-439	762	33	otherwise	otherwise	ADV
ftr-439	762	34	generally	generally	ADV
ftr-439	762	35	imposed	impose	VERB
ftr-439	762	36	"	"	PUNCT
ftr-439	762	37	income	income	NOUN
ftr-439	762	38	tax	tax	NOUN
ftr-439	762	39	.	.	PUNCT
ftr-439	763	1	the	the	DET
ftr-439	763	2	example	example	NOUN
ftr-439	763	3	does	do	AUX
ftr-439	763	4	not	not	PART
ftr-439	763	5	raise	raise	VERB
ftr-439	763	6	the	the	DET
ftr-439	763	7	issue	issue	NOUN
ftr-439	763	8	of	of	ADP
ftr-439	763	9	the	the	DET
ftr-439	763	10	lack	lack	NOUN
ftr-439	763	11	of	of	ADP
ftr-439	763	12	a	a	DET
ftr-439	763	13	generally	generally	ADV
ftr-439	763	14	imposed	impose	VERB
ftr-439	763	15	income	income	NOUN
ftr-439	763	16	tax	tax	NOUN
ftr-439	763	17	although	although	SCONJ
ftr-439	763	18	that	that	DET
ftr-439	763	19	aspect	aspect	NOUN
ftr-439	763	20	of	of	ADP
ftr-439	763	21	the	the	DET
ftr-439	763	22	regulation	regulation	NOUN
ftr-439	763	23	is	be	AUX
ftr-439	763	24	treated	treat	VERB
ftr-439	763	25	briefly	briefly	ADV
ftr-439	763	26	below	below	ADV
ftr-439	763	27	.	.	PUNCT
ftr-439	764	1	however	however	ADV
ftr-439	764	2	,	,	PUNCT
ftr-439	764	3	as	as	SCONJ
ftr-439	764	4	is	be	AUX
ftr-439	764	5	relatively	relatively	ADV
ftr-439	764	6	common	common	ADJ
ftr-439	764	7	,	,	PUNCT
ftr-439	764	8	the	the	DET
ftr-439	764	9	tax	tax	NOUN
ftr-439	764	10	in	in	ADP
ftr-439	764	11	question	question	NOUN
ftr-439	764	12	is	be	AUX
ftr-439	764	13	imposed	impose	VERB
ftr-439	764	14	in	in	ADP
ftr-439	764	15	place	place	NOUN
ftr-439	764	16	of	of	ADP
ftr-439	764	17	one	one	NUM
ftr-439	764	18	income	income	NOUN
ftr-439	764	19	tax	tax	NOUN
ftr-439	764	20	to	to	PART
ftr-439	764	21	which	which	PRON
ftr-439	764	22	the	the	DET
ftr-439	764	23	taxpayer	taxpayer	NOUN
ftr-439	764	24	is	be	AUX
ftr-439	764	25	subject	subject	ADJ
ftr-439	764	26	but	but	CCONJ
ftr-439	764	27	does	do	AUX
ftr-439	764	28	not	not	PART
ftr-439	764	29	replace	replace	VERB
ftr-439	764	30	all	all	DET
ftr-439	764	31	income	income	NOUN
ftr-439	764	32	taxes	taxis	NOUN
ftr-439	764	33	to	to	PART
ftr-439	764	34	which	which	PRON
ftr-439	764	35	the	the	DET
ftr-439	764	36	taxpayer	taxpayer	NOUN
ftr-439	764	37	is	be	AUX
ftr-439	764	38	subject	subject	ADJ
ftr-439	764	39	because	because	SCONJ
ftr-439	764	40	a	a	DET
ftr-439	764	41	temporary	temporary	ADJ
ftr-439	764	42	income	income	NOUN
ftr-439	764	43	tax	tax	NOUN
ftr-439	764	44	supplements	supplement	NOUN
ftr-439	764	45	the	the	DET
ftr-439	764	46	regular	regular	ADJ
ftr-439	764	47	income	income	NOUN
ftr-439	764	48	tax	tax	NOUN
ftr-439	764	49	.	.	PUNCT
ftr-439	765	1	as	as	ADP
ftr-439	765	2	a	a	DET
ftr-439	765	3	result	result	NOUN
ftr-439	765	4	,	,	PUNCT
ftr-439	765	5	assuming	assume	VERB
ftr-439	765	6	that	that	SCONJ
ftr-439	765	7	second	second	ADJ
ftr-439	765	8	tax	tax	NOUN
ftr-439	765	9	applies	apply	VERB
ftr-439	765	10	to	to	ADP
ftr-439	765	11	low	low	ADJ
ftr-439	765	12	income	income	NOUN
ftr-439	765	13	farmers	farmer	NOUN
ftr-439	765	14	,	,	PUNCT
ftr-439	765	15	as	as	SCONJ
ftr-439	765	16	the	the	DET
ftr-439	765	17	service	service	NOUN
ftr-439	765	18	interprets	interpret	VERB
ftr-439	765	19	its	its	PRON
ftr-439	765	20	regulations	regulation	NOUN
ftr-439	765	21	,	,	PUNCT
ftr-439	765	22	the	the	DET
ftr-439	765	23	tax	tax	NOUN
ftr-439	765	24	in	in	ADP
ftr-439	765	25	question	question	NOUN
ftr-439	765	26	would	would	AUX
ftr-439	765	27	be	be	AUX
ftr-439	765	28	imposed	impose	VERB
ftr-439	765	29	"	"	PUNCT
ftr-439	765	30	in	in	ADP
ftr-439	765	31	addition	addition	NOUN
ftr-439	765	32	to	to	ADP
ftr-439	765	33	"	"	PUNCT
ftr-439	765	34	the	the	DET
ftr-439	765	35	emergency	emergency	NOUN
ftr-439	765	36	tax	tax	NOUN
ftr-439	765	37	,	,	PUNCT
ftr-439	765	38	which	which	PRON
ftr-439	765	39	is	be	AUX
ftr-439	765	40	an	an	DET
ftr-439	765	41	income	income	NOUN
ftr-439	765	42	tax	tax	NOUN
ftr-439	765	43	,	,	PUNCT
ftr-439	765	44	and	and	CCONJ
ftr-439	765	45	thus	thus	ADV
ftr-439	765	46	would	would	AUX
ftr-439	765	47	not	not	PART
ftr-439	765	48	be	be	AUX
ftr-439	765	49	creditable	creditable	ADJ
ftr-439	765	50	as	as	ADV
ftr-439	765	51	long	long	ADV
ftr-439	765	52	as	as	SCONJ
ftr-439	765	53	the	the	DET
ftr-439	765	54	emergency	emergency	NOUN
ftr-439	765	55	tax	tax	NOUN
ftr-439	765	56	remained	remain	VERB
ftr-439	765	57	in	in	ADP
ftr-439	765	58	effect.94	effect.94	PROPN
ftr-439	765	59	92	92	NUM
ftr-439	765	60	.	.	PUNCT
ftr-439	766	1	for	for	ADP
ftr-439	766	2	a	a	DET
ftr-439	766	3	description	description	NOUN
ftr-439	766	4	of	of	ADP
ftr-439	766	5	the	the	DET
ftr-439	766	6	prior	prior	ADJ
ftr-439	766	7	regulations	regulation	NOUN
ftr-439	766	8	,	,	PUNCT
ftr-439	766	9	see	see	VERB
ftr-439	766	10	owens	owens	PROPN
ftr-439	766	11	,	,	PUNCT
ftr-439	766	12	the	the	DET
ftr-439	766	13	foreign	foreign	ADJ
ftr-439	766	14	tax	tax	NOUN
ftr-439	766	15	credit	credit	NOUN
ftr-439	766	16	,	,	PUNCT
ftr-439	766	17	supra	supra	PROPN
ftr-439	766	18	note	note	NOUN
ftr-439	766	19	9	9	NUM
ftr-439	766	20	,	,	PUNCT
ftr-439	766	21	at	at	ADP
ftr-439	766	22	70	70	NUM
ftr-439	766	23	-	-	SYM
ftr-439	766	24	72	72	NUM
ftr-439	766	25	.	.	PUNCT
ftr-439	767	1	93	93	NUM
ftr-439	767	2	.	.	PUNCT
ftr-439	768	1	regs	regs	PROPN
ftr-439	768	2	.	.	PUNCT
ftr-439	769	1	§	§	PROPN
ftr-439	769	2	1.903	1.903	NUM
ftr-439	769	3	-	-	SYM
ftr-439	769	4	1(b)(1	1(b)(1	NUM
ftr-439	769	5	)	)	PUNCT
ftr-439	769	6	.	.	PUNCT
ftr-439	770	1	94	94	NUM
ftr-439	770	2	.	.	PUNCT
ftr-439	771	1	if	if	SCONJ
ftr-439	771	2	the	the	DET
ftr-439	771	3	income	income	NOUN
ftr-439	771	4	tax	tax	NOUN
ftr-439	771	5	were	be	AUX
ftr-439	771	6	the	the	DET
ftr-439	771	7	only	only	ADJ
ftr-439	771	8	tax	tax	NOUN
ftr-439	771	9	imposed	impose	VERB
ftr-439	771	10	by	by	ADP
ftr-439	771	11	the	the	DET
ftr-439	771	12	foreign	foreign	ADJ
ftr-439	771	13	jurisdiction	jurisdiction	NOUN
ftr-439	771	14	,	,	PUNCT
ftr-439	771	15	the	the	DET
ftr-439	771	16	tax	tax	NOUN
ftr-439	771	17	on	on	ADP
ftr-439	771	18	low	low	ADJ
ftr-439	771	19	income	income	NOUN
ftr-439	771	20	farmers	farmer	NOUN
ftr-439	771	21	might	might	AUX
ftr-439	771	22	qualify	qualify	VERB
ftr-439	771	23	for	for	ADP
ftr-439	771	24	the	the	DET
ftr-439	771	25	§	§	PROPN
ftr-439	771	26	903	903	NUM
ftr-439	771	27	credit	credit	NOUN
ftr-439	771	28	although	although	SCONJ
ftr-439	771	29	that	that	PRON
ftr-439	771	30	is	be	AUX
ftr-439	771	31	not	not	PART
ftr-439	771	32	free	free	ADJ
ftr-439	771	33	from	from	ADP
ftr-439	771	34	all	all	DET
ftr-439	771	35	doubt	doubt	NOUN
ftr-439	771	36	.	.	PUNCT
ftr-439	772	1	taxpayers	taxpayer	NOUN
ftr-439	772	2	engaged	engage	VERB
ftr-439	772	3	in	in	ADP
ftr-439	772	4	both	both	DET
ftr-439	772	5	farming	farming	NOUN
ftr-439	772	6	and	and	CCONJ
ftr-439	772	7	other	other	ADJ
ftr-439	772	8	taxable	taxable	ADJ
ftr-439	772	9	activities	activity	NOUN
ftr-439	772	10	will	will	AUX
ftr-439	772	11	be	be	AUX
ftr-439	772	12	subject	subject	ADJ
ftr-439	772	13	to	to	ADP
ftr-439	772	14	both	both	CCONJ
ftr-439	772	15	the	the	DET
ftr-439	772	16	regular	regular	ADJ
ftr-439	772	17	income	income	NOUN
ftr-439	772	18	tax	tax	NOUN
ftr-439	772	19	and	and	CCONJ
ftr-439	772	20	the	the	DET
ftr-439	772	21	proxy	proxy	ADJ
ftr-439	772	22	tax	tax	NOUN
ftr-439	772	23	on	on	ADP
ftr-439	772	24	farm	farm	NOUN
ftr-439	772	25	income	income	NOUN
ftr-439	772	26	.	.	PUNCT
ftr-439	773	1	that	that	DET
ftr-439	773	2	possibility	possibility	NOUN
ftr-439	773	3	raises	raise	VERB
ftr-439	773	4	the	the	DET
ftr-439	773	5	question	question	NOUN
ftr-439	773	6	of	of	ADP
ftr-439	773	7	whether	whether	SCONJ
ftr-439	773	8	the	the	DET
ftr-439	773	9	proxy	proxy	ADJ
ftr-439	773	10	tax	tax	NOUN
ftr-439	773	11	is	be	AUX
ftr-439	773	12	not	not	PART
ftr-439	773	13	in	in	ADP
ftr-439	773	14	substitution	substitution	NOUN
ftr-439	773	15	for	for	ADP
ftr-439	773	16	the	the	DET
ftr-439	773	17	income	income	NOUN
ftr-439	773	18	tax	tax	NOUN
ftr-439	773	19	but	but	CCONJ
ftr-439	773	20	is	be	AUX
ftr-439	773	21	imposed	impose	VERB
ftr-439	773	22	in	in	ADP
ftr-439	773	23	addition	addition	NOUN
ftr-439	773	24	to	to	ADP
ftr-439	773	25	that	that	DET
ftr-439	773	26	tax	tax	NOUN
ftr-439	773	27	-	-	PUNCT
ftr-439	773	28	in	in	NOUN
ftr-439	773	29	which	which	DET
ftr-439	773	30	event	event	NOUN
ftr-439	773	31	it	it	PRON
ftr-439	773	32	would	would	AUX
ftr-439	773	33	not	not	PART
ftr-439	773	34	be	be	AUX
ftr-439	773	35	creditable	creditable	ADJ
ftr-439	773	36	under	under	ADP
ftr-439	773	37	the	the	DET
ftr-439	773	38	quoted	quote	VERB
ftr-439	773	39	portion	portion	NOUN
ftr-439	773	40	of	of	ADP
ftr-439	773	41	the	the	DET
ftr-439	773	42	regulation	regulation	NOUN
ftr-439	773	43	.	.	PUNCT
ftr-439	774	1	if	if	SCONJ
ftr-439	774	2	farming	farming	NOUN
ftr-439	774	3	is	be	AUX
ftr-439	774	4	an	an	DET
ftr-439	774	5	activity	activity	NOUN
ftr-439	774	6	separate	separate	ADJ
ftr-439	774	7	from	from	ADP
ftr-439	774	8	all	all	DET
ftr-439	774	9	others	other	NOUN
ftr-439	774	10	,	,	PUNCT
ftr-439	774	11	however	however	ADV
ftr-439	774	12	,	,	PUNCT
ftr-439	774	13	such	such	ADJ
ftr-439	774	14	that	that	SCONJ
ftr-439	774	15	the	the	DET
ftr-439	774	16	farming	farming	NOUN
ftr-439	774	17	activity	activity	NOUN
ftr-439	774	18	can	can	AUX
ftr-439	774	19	be	be	AUX
ftr-439	774	20	said	say	VERB
ftr-439	774	21	to	to	PART
ftr-439	774	22	be	be	AUX
ftr-439	774	23	exempt	exempt	ADJ
ftr-439	774	24	from	from	ADP
ftr-439	774	25	the	the	DET
ftr-439	774	26	income	income	NOUN
ftr-439	774	27	tax	tax	NOUN
ftr-439	774	28	,	,	PUNCT
ftr-439	774	29	then	then	ADV
ftr-439	774	30	the	the	DET
ftr-439	774	31	proxy	proxy	ADJ
ftr-439	774	32	tax	tax	NOUN
ftr-439	774	33	on	on	ADP
ftr-439	774	34	farming	farming	NOUN
ftr-439	774	35	will	will	AUX
ftr-439	774	36	be	be	AUX
ftr-439	774	37	treated	treat	VERB
ftr-439	774	38	as	as	ADP
ftr-439	774	39	imposed	impose	VERB
ftr-439	774	40	in	in	ADP
ftr-439	774	41	substitution	substitution	NOUN
ftr-439	774	42	for	for	ADP
ftr-439	774	43	the	the	DET
ftr-439	774	44	income	income	NOUN
ftr-439	774	45	tax	tax	NOUN
ftr-439	774	46	on	on	ADP
ftr-439	774	47	farming	farming	NOUN
ftr-439	774	48	and	and	CCONJ
ftr-439	774	49	thus	thus	ADV
ftr-439	774	50	will	will	AUX
ftr-439	774	51	be	be	AUX
ftr-439	774	52	creditable	creditable	ADJ
ftr-439	774	53	.	.	PUNCT
ftr-439	775	1	19991	19991	NUM
ftr-439	775	2	florida	florida	PROPN
ftr-439	775	3	tax	tax	NOUN
ftr-439	775	4	review	review	NOUN
ftr-439	775	5	in	in	ADP
ftr-439	775	6	a	a	DET
ftr-439	775	7	general	general	ADJ
ftr-439	775	8	sense	sense	NOUN
ftr-439	775	9	,	,	PUNCT
ftr-439	775	10	the	the	DET
ftr-439	775	11	substitution	substitution	NOUN
ftr-439	775	12	requirement	requirement	NOUN
ftr-439	775	13	derives	derive	VERB
ftr-439	775	14	from	from	ADP
ftr-439	775	15	the	the	DET
ftr-439	775	16	arguments	argument	NOUN
ftr-439	775	17	presented	present	VERB
ftr-439	775	18	to	to	ADP
ftr-439	775	19	congress	congress	PROPN
ftr-439	775	20	in	in	ADP
ftr-439	775	21	support	support	NOUN
ftr-439	775	22	of	of	ADP
ftr-439	775	23	the	the	DET
ftr-439	775	24	enactment	enactment	NOUN
ftr-439	775	25	of	of	ADP
ftr-439	775	26	the	the	DET
ftr-439	775	27	"	"	PUNCT
ftr-439	775	28	in	in	ADP
ftr-439	775	29	lieu	lieu	NOUN
ftr-439	775	30	of	of	ADP
ftr-439	775	31	'	'	PUNCT
ftr-439	775	32	provision	provision	NOUN
ftr-439	775	33	.	.	PUNCT
ftr-439	776	1	the	the	DET
ftr-439	776	2	senate	senate	PROPN
ftr-439	776	3	committee	committee	PROPN
ftr-439	776	4	report	report	NOUN
ftr-439	776	5	,	,	PUNCT
ftr-439	776	6	for	for	ADP
ftr-439	776	7	example	example	NOUN
ftr-439	776	8	,	,	PUNCT
ftr-439	776	9	recites	recite	VERB
ftr-439	776	10	as	as	ADP
ftr-439	776	11	one	one	NUM
ftr-439	776	12	reason	reason	NOUN
ftr-439	776	13	for	for	ADP
ftr-439	776	14	the	the	DET
ftr-439	776	15	need	need	NOUN
ftr-439	776	16	for	for	ADP
ftr-439	776	17	the	the	DET
ftr-439	776	18	liberalizing	liberalize	VERB
ftr-439	776	19	provision	provision	NOUN
ftr-439	776	20	the	the	DET
ftr-439	776	21	possibility	possibility	NOUN
ftr-439	776	22	that	that	SCONJ
ftr-439	776	23	a	a	DET
ftr-439	776	24	foreign	foreign	ADJ
ftr-439	776	25	government	government	NOUN
ftr-439	776	26	would	would	AUX
ftr-439	776	27	impose	impose	VERB
ftr-439	776	28	a	a	DET
ftr-439	776	29	non	non	ADJ
ftr-439	776	30	-	-	ADJ
ftr-439	776	31	income	income	ADJ
ftr-439	776	32	tax	tax	NOUN
ftr-439	776	33	in	in	ADP
ftr-439	776	34	place	place	NOUN
ftr-439	776	35	of	of	ADP
ftr-439	776	36	an	an	DET
ftr-439	776	37	income	income	NOUN
ftr-439	776	38	tax	tax	NOUN
ftr-439	776	39	on	on	ADP
ftr-439	776	40	a	a	DET
ftr-439	776	41	class	class	NOUN
ftr-439	776	42	of	of	ADP
ftr-439	776	43	taxpayers.95	taxpayers.95	NOUN
ftr-439	776	44	however	however	ADV
ftr-439	776	45	,	,	PUNCT
ftr-439	776	46	general	general	ADJ
ftr-439	776	47	counsel	counsel	NOUN
ftr-439	776	48	memorandum	memorandum	NOUN
ftr-439	776	49	33348	33348	NUM
ftr-439	776	50	discloses	disclose	VERB
ftr-439	776	51	a	a	DET
ftr-439	776	52	narrower	narrow	ADJ
ftr-439	776	53	reason	reason	NOUN
ftr-439	776	54	.	.	PUNCT
ftr-439	777	1	the	the	DET
ftr-439	777	2	memorandum	memorandum	NOUN
ftr-439	777	3	observes	observe	VERB
ftr-439	777	4	that	that	SCONJ
ftr-439	777	5	following	follow	VERB
ftr-439	777	6	the	the	DET
ftr-439	777	7	adoption	adoption	NOUN
ftr-439	777	8	of	of	ADP
ftr-439	777	9	the	the	PRON
ftr-439	777	10	"	"	PUNCT
ftr-439	777	11	in	in	ADP
ftr-439	777	12	lieu	lieu	NOUN
ftr-439	777	13	of	of	ADP
ftr-439	777	14	'	'	PUNCT
ftr-439	777	15	credit	credit	NOUN
ftr-439	777	16	,	,	PUNCT
ftr-439	777	17	the	the	DET
ftr-439	777	18	service	service	NOUN
ftr-439	777	19	sought	seek	VERB
ftr-439	777	20	some	some	DET
ftr-439	777	21	test	test	NOUN
ftr-439	777	22	for	for	ADP
ftr-439	777	23	distinguishing	distinguish	VERB
ftr-439	777	24	between	between	ADP
ftr-439	777	25	the	the	DET
ftr-439	777	26	royalties	royalty	NOUN
ftr-439	777	27	and	and	CCONJ
ftr-439	777	28	non	non	ADJ
ftr-439	777	29	-	-	ADJ
ftr-439	777	30	income	income	ADJ
ftr-439	777	31	taxes	taxis	NOUN
ftr-439	777	32	which	which	PRON
ftr-439	777	33	were	be	AUX
ftr-439	777	34	not	not	PART
ftr-439	777	35	creditable	creditable	ADJ
ftr-439	777	36	,	,	PUNCT
ftr-439	777	37	and	and	CCONJ
ftr-439	777	38	the	the	DET
ftr-439	777	39	non	non	ADJ
ftr-439	777	40	-	-	ADJ
ftr-439	777	41	income	income	ADJ
ftr-439	777	42	taxes	taxis	NOUN
ftr-439	777	43	which	which	PRON
ftr-439	777	44	had	have	AUX
ftr-439	777	45	just	just	ADV
ftr-439	777	46	become	become	VERB
ftr-439	777	47	creditable	creditable	ADJ
ftr-439	777	48	notwithstanding	notwithstanding	SCONJ
ftr-439	777	49	that	that	SCONJ
ftr-439	777	50	they	they	PRON
ftr-439	777	51	were	be	AUX
ftr-439	777	52	imposed	impose	VERB
ftr-439	777	53	on	on	ADP
ftr-439	777	54	a	a	DET
ftr-439	777	55	base	base	NOUN
ftr-439	777	56	consisting	consist	VERB
ftr-439	777	57	of	of	ADP
ftr-439	777	58	gross	gross	ADJ
ftr-439	777	59	receipts	receipt	NOUN
ftr-439	777	60	or	or	CCONJ
ftr-439	777	61	total	total	ADJ
ftr-439	777	62	sales	sale	NOUN
ftr-439	777	63	.	.	PUNCT
ftr-439	778	1	96	96	NUM
ftr-439	779	1	"	"	PUNCT
ftr-439	779	2	the	the	DET
ftr-439	779	3	answer	answer	NOUN
ftr-439	779	4	seems	seem	VERB
ftr-439	779	5	to	to	PART
ftr-439	779	6	lie	lie	VERB
ftr-439	779	7	in	in	ADP
ftr-439	779	8	whether	whether	SCONJ
ftr-439	779	9	the	the	PRON
ftr-439	779	10	in	in	ADP
ftr-439	779	11	lieu	lieu	NOUN
ftr-439	779	12	of	of	ADP
ftr-439	779	13	tax	tax	NOUN
ftr-439	779	14	was	be	AUX
ftr-439	779	15	a	a	DET
ftr-439	779	16	substitute	substitute	NOUN
ftr-439	779	17	for	for	ADP
ftr-439	779	18	an	an	DET
ftr-439	779	19	income	income	NOUN
ftr-439	779	20	tax	tax	NOUN
ftr-439	779	21	which	which	PRON
ftr-439	779	22	would	would	AUX
ftr-439	779	23	otherwise	otherwise	ADV
ftr-439	779	24	apply	apply	VERB
ftr-439	779	25	"	"	PUNCT
ftr-439	779	26	[	[	X
ftr-439	779	27	emphasis	emphasis	NOUN
ftr-439	779	28	in	in	ADP
ftr-439	779	29	original	original	ADJ
ftr-439	779	30	]	]	PUNCT
ftr-439	779	31	.	.	PUNCT
ftr-439	780	1	without	without	ADP
ftr-439	780	2	a	a	DET
ftr-439	780	3	doubt	doubt	NOUN
ftr-439	780	4	,	,	PUNCT
ftr-439	780	5	some	some	DET
ftr-439	780	6	manner	manner	NOUN
ftr-439	780	7	of	of	ADP
ftr-439	780	8	substitution	substitution	NOUN
ftr-439	780	9	requirement	requirement	NOUN
ftr-439	780	10	is	be	AUX
ftr-439	780	11	needed	need	VERB
ftr-439	780	12	to	to	PART
ftr-439	780	13	properly	properly	ADV
ftr-439	780	14	define	define	VERB
ftr-439	780	15	the	the	DET
ftr-439	780	16	scope	scope	NOUN
ftr-439	780	17	of	of	ADP
ftr-439	780	18	the	the	DET
ftr-439	780	19	"	"	PUNCT
ftr-439	780	20	in	in	ADP
ftr-439	780	21	lieu	lieu	NOUN
ftr-439	780	22	of	of	ADP
ftr-439	780	23	'	'	PUNCT
ftr-439	780	24	credit	credit	NOUN
ftr-439	780	25	.	.	PUNCT
ftr-439	781	1	as	as	ADV
ftr-439	781	2	long	long	ADV
ftr-439	781	3	as	as	SCONJ
ftr-439	781	4	the	the	DET
ftr-439	781	5	basic	basic	ADJ
ftr-439	781	6	section	section	NOUN
ftr-439	781	7	901	901	NUM
ftr-439	781	8	credit	credit	NOUN
ftr-439	781	9	is	be	AUX
ftr-439	781	10	limited	limit	VERB
ftr-439	781	11	to	to	ADP
ftr-439	781	12	foreign	foreign	ADJ
ftr-439	781	13	income	income	NOUN
ftr-439	781	14	taxes	taxis	NOUN
ftr-439	781	15	,	,	PUNCT
ftr-439	781	16	the	the	DET
ftr-439	781	17	scope	scope	NOUN
ftr-439	781	18	of	of	ADP
ftr-439	781	19	the	the	DET
ftr-439	781	20	section	section	NOUN
ftr-439	781	21	903	903	NUM
ftr-439	781	22	credit	credit	NOUN
ftr-439	781	23	can	can	AUX
ftr-439	781	24	not	not	PART
ftr-439	781	25	be	be	AUX
ftr-439	781	26	broader	broad	ADJ
ftr-439	781	27	than	than	ADP
ftr-439	781	28	taxes	taxis	NOUN
ftr-439	781	29	that	that	PRON
ftr-439	781	30	take	take	VERB
ftr-439	781	31	the	the	DET
ftr-439	781	32	place	place	NOUN
ftr-439	781	33	of	of	ADP
ftr-439	781	34	a	a	DET
ftr-439	781	35	creditable	creditable	ADJ
ftr-439	781	36	income	income	NOUN
ftr-439	781	37	tax	tax	NOUN
ftr-439	781	38	.	.	PUNCT
ftr-439	782	1	however	however	ADV
ftr-439	782	2	,	,	PUNCT
ftr-439	782	3	the	the	DET
ftr-439	782	4	technical	technical	ADJ
ftr-439	782	5	narrowness	narrowness	NOUN
ftr-439	782	6	of	of	ADP
ftr-439	782	7	the	the	DET
ftr-439	782	8	existing	exist	VERB
ftr-439	782	9	rule	rule	NOUN
ftr-439	782	10	is	be	AUX
ftr-439	782	11	not	not	PART
ftr-439	782	12	necessary	necessary	ADJ
ftr-439	782	13	to	to	ADP
ftr-439	782	14	that	that	DET
ftr-439	782	15	purpose	purpose	NOUN
ftr-439	782	16	and	and	CCONJ
ftr-439	782	17	has	have	AUX
ftr-439	782	18	improperly	improperly	ADV
ftr-439	782	19	barred	bar	VERB
ftr-439	782	20	tax	tax	NOUN
ftr-439	782	21	credit	credit	NOUN
ftr-439	782	22	relief	relief	NOUN
ftr-439	782	23	.	.	PUNCT
ftr-439	783	1	as	as	SCONJ
ftr-439	783	2	seen	see	VERB
ftr-439	783	3	in	in	ADP
ftr-439	783	4	connection	connection	NOUN
ftr-439	783	5	with	with	ADP
ftr-439	783	6	other	other	ADJ
ftr-439	783	7	aspects	aspect	NOUN
ftr-439	783	8	of	of	ADP
ftr-439	783	9	the	the	DET
ftr-439	783	10	credit	credit	NOUN
ftr-439	783	11	,	,	PUNCT
ftr-439	783	12	the	the	DET
ftr-439	783	13	"	"	PUNCT
ftr-439	783	14	in	in	ADP
ftr-439	783	15	lieu	lieu	NOUN
ftr-439	783	16	of	of	ADP
ftr-439	783	17	'	'	PUNCT
ftr-439	783	18	credit	credit	NOUN
ftr-439	783	19	is	be	AUX
ftr-439	783	20	susceptible	susceptible	ADJ
ftr-439	783	21	to	to	ADP
ftr-439	783	22	a	a	DET
ftr-439	783	23	wide	wide	ADJ
ftr-439	783	24	range	range	NOUN
ftr-439	783	25	of	of	ADP
ftr-439	783	26	interpretation	interpretation	NOUN
ftr-439	783	27	.	.	PUNCT
ftr-439	784	1	the	the	DET
ftr-439	784	2	simple	simple	ADJ
ftr-439	784	3	language	language	NOUN
ftr-439	784	4	of	of	ADP
ftr-439	784	5	the	the	DET
ftr-439	784	6	provision	provision	NOUN
ftr-439	784	7	,	,	PUNCT
ftr-439	784	8	however	however	ADV
ftr-439	784	9	,	,	PUNCT
ftr-439	784	10	suggests	suggest	VERB
ftr-439	784	11	a	a	DET
ftr-439	784	12	broad	broad	ADJ
ftr-439	784	13	construction	construction	NOUN
ftr-439	784	14	:	:	PUNCT
ftr-439	784	15	a	a	DET
ftr-439	784	16	foreign	foreign	ADJ
ftr-439	784	17	tax	tax	NOUN
ftr-439	784	18	should	should	AUX
ftr-439	784	19	be	be	AUX
ftr-439	784	20	creditable	creditable	ADJ
ftr-439	784	21	if	if	SCONJ
ftr-439	784	22	it	it	PRON
ftr-439	784	23	is	be	AUX
ftr-439	784	24	imposed	impose	VERB
ftr-439	784	25	by	by	ADP
ftr-439	784	26	a	a	DET
ftr-439	784	27	foreign	foreign	ADJ
ftr-439	784	28	government	government	NOUN
ftr-439	784	29	to	to	PART
ftr-439	784	30	generate	generate	VERB
ftr-439	784	31	revenue	revenue	NOUN
ftr-439	784	32	that	that	PRON
ftr-439	784	33	otherwise	otherwise	ADV
ftr-439	784	34	could	could	AUX
ftr-439	784	35	have	have	AUX
ftr-439	784	36	been	be	AUX
ftr-439	784	37	generated	generate	VERB
ftr-439	784	38	by	by	ADP
ftr-439	784	39	an	an	DET
ftr-439	784	40	income	income	NOUN
ftr-439	784	41	tax	tax	NOUN
ftr-439	784	42	.	.	PUNCT
ftr-439	785	1	when	when	SCONJ
ftr-439	785	2	that	that	DET
ftr-439	785	3	fundamental	fundamental	ADJ
ftr-439	785	4	character	character	NOUN
ftr-439	785	5	of	of	ADP
ftr-439	785	6	a	a	DET
ftr-439	785	7	foreign	foreign	ADJ
ftr-439	785	8	tax	tax	NOUN
ftr-439	785	9	is	be	AUX
ftr-439	785	10	present	present	ADJ
ftr-439	785	11	,	,	PUNCT
ftr-439	785	12	added	add	VERB
ftr-439	785	13	technical	technical	ADJ
ftr-439	785	14	limitations	limitation	NOUN
ftr-439	785	15	that	that	PRON
ftr-439	785	16	would	would	AUX
ftr-439	785	17	deny	deny	VERB
ftr-439	785	18	the	the	DET
ftr-439	785	19	credit	credit	NOUN
ftr-439	785	20	should	should	AUX
ftr-439	785	21	be	be	AUX
ftr-439	785	22	highly	highly	ADV
ftr-439	785	23	suspect	suspect	ADJ
ftr-439	785	24	.	.	PUNCT
ftr-439	786	1	such	such	DET
ftr-439	786	2	a	a	DET
ftr-439	786	3	broad	broad	ADJ
ftr-439	786	4	construction	construction	NOUN
ftr-439	786	5	of	of	ADP
ftr-439	786	6	the	the	DET
ftr-439	786	7	provision	provision	NOUN
ftr-439	786	8	would	would	AUX
ftr-439	786	9	make	make	VERB
ftr-439	786	10	section	section	NOUN
ftr-439	786	11	903	903	NUM
ftr-439	786	12	widely	widely	ADV
ftr-439	786	13	applicable	applicable	ADJ
ftr-439	786	14	.	.	PUNCT
ftr-439	787	1	the	the	DET
ftr-439	787	2	regulations	regulation	NOUN
ftr-439	787	3	,	,	PUNCT
ftr-439	787	4	however	however	ADV
ftr-439	787	5	,	,	PUNCT
ftr-439	787	6	continue	continue	VERB
ftr-439	787	7	to	to	PART
ftr-439	787	8	apply	apply	VERB
ftr-439	787	9	a	a	DET
ftr-439	787	10	relatively	relatively	ADV
ftr-439	787	11	narrow	narrow	ADJ
ftr-439	787	12	construction	construction	NOUN
ftr-439	787	13	that	that	PRON
ftr-439	787	14	sharply	sharply	ADV
ftr-439	787	15	limits	limit	VERB
ftr-439	787	16	the	the	DET
ftr-439	787	17	availability	availability	NOUN
ftr-439	787	18	of	of	ADP
ftr-439	787	19	the	the	DET
ftr-439	787	20	credit	credit	NOUN
ftr-439	787	21	.	.	PUNCT
ftr-439	788	1	the	the	DET
ftr-439	788	2	issue	issue	NOUN
ftr-439	788	3	here	here	ADV
ftr-439	788	4	,	,	PUNCT
ftr-439	788	5	as	as	ADP
ftr-439	788	6	before	before	ADV
ftr-439	788	7	,	,	PUNCT
ftr-439	788	8	is	be	AUX
ftr-439	788	9	whether	whether	SCONJ
ftr-439	788	10	a	a	DET
ftr-439	788	11	broad	broad	ADJ
ftr-439	788	12	or	or	CCONJ
ftr-439	788	13	narrow	narrow	ADJ
ftr-439	788	14	construction	construction	NOUN
ftr-439	788	15	best	well	ADV
ftr-439	788	16	serves	serve	VERB
ftr-439	788	17	the	the	DET
ftr-439	788	18	purposes	purpose	NOUN
ftr-439	788	19	that	that	PRON
ftr-439	788	20	the	the	DET
ftr-439	788	21	credit	credit	NOUN
ftr-439	788	22	was	be	AUX
ftr-439	788	23	enacted	enact	VERB
ftr-439	788	24	to	to	PART
ftr-439	788	25	serve	serve	VERB
ftr-439	788	26	.	.	PUNCT
ftr-439	789	1	the	the	DET
ftr-439	789	2	history	history	NOUN
ftr-439	789	3	of	of	ADP
ftr-439	789	4	the	the	DET
ftr-439	789	5	provision	provision	NOUN
ftr-439	789	6	suggests	suggest	VERB
ftr-439	789	7	,	,	PUNCT
ftr-439	789	8	although	although	SCONJ
ftr-439	789	9	it	it	PRON
ftr-439	789	10	does	do	AUX
ftr-439	789	11	not	not	PART
ftr-439	789	12	prove	prove	VERB
ftr-439	789	13	,	,	PUNCT
ftr-439	789	14	that	that	SCONJ
ftr-439	789	15	congress	congress	PROPN
ftr-439	789	16	at	at	ADP
ftr-439	789	17	least	least	ADV
ftr-439	789	18	intended	intend	VERB
ftr-439	789	19	a	a	DET
ftr-439	789	20	relatively	relatively	ADV
ftr-439	789	21	broad	broad	ADJ
ftr-439	789	22	construction.97	construction.97	NOUN
ftr-439	789	23	here	here	ADV
ftr-439	789	24	that	that	PRON
ftr-439	789	25	result	result	NOUN
ftr-439	789	26	seems	seem	VERB
ftr-439	789	27	likely	likely	ADJ
ftr-439	789	28	.	.	PUNCT
ftr-439	790	1	thus	thus	ADV
ftr-439	790	2	,	,	PUNCT
ftr-439	790	3	were	be	AUX
ftr-439	790	4	the	the	DET
ftr-439	790	5	income	income	NOUN
ftr-439	790	6	tax	tax	NOUN
ftr-439	790	7	the	the	DET
ftr-439	790	8	only	only	ADJ
ftr-439	790	9	tax	tax	NOUN
ftr-439	790	10	imposed	impose	VERB
ftr-439	790	11	,	,	PUNCT
ftr-439	790	12	the	the	DET
ftr-439	790	13	tax	tax	NOUN
ftr-439	790	14	on	on	ADP
ftr-439	790	15	farning	farning	NOUN
ftr-439	790	16	would	would	AUX
ftr-439	790	17	be	be	AUX
ftr-439	790	18	creditable	creditable	ADJ
ftr-439	790	19	,	,	PUNCT
ftr-439	790	20	the	the	DET
ftr-439	790	21	correct	correct	ADJ
ftr-439	790	22	result	result	NOUN
ftr-439	790	23	.	.	PUNCT
ftr-439	791	1	95	95	NUM
ftr-439	791	2	.	.	PUNCT
ftr-439	792	1	s.	s.	PROPN
ftr-439	792	2	rep	rep	PROPN
ftr-439	792	3	.	.	PROPN
ftr-439	793	1	no	no	PROPN
ftr-439	793	2	.	.	PUNCT
ftr-439	794	1	1631	1631	NUM
ftr-439	794	2	,	,	PUNCT
ftr-439	794	3	77th	77th	ADJ
ftr-439	794	4	cong	cong	NOUN
ftr-439	794	5	.	.	PROPN
ftr-439	794	6	,	,	PUNCT
ftr-439	794	7	2d	2d	NUM
ftr-439	794	8	sess	sess	NOUN
ftr-439	794	9	.	.	PUNCT
ftr-439	795	1	,	,	PUNCT
ftr-439	795	2	131	131	NUM
ftr-439	795	3	(	(	PUNCT
ftr-439	795	4	1942	1942	NUM
ftr-439	795	5	)	)	PUNCT
ftr-439	795	6	.	.	PUNCT
ftr-439	796	1	96	96	X
ftr-439	796	2	.	.	PUNCT
ftr-439	797	1	gen	gen	PROPN
ftr-439	797	2	.	.	PROPN
ftr-439	797	3	couns	couns	PROPN
ftr-439	797	4	.	.	PUNCT
ftr-439	798	1	mem	mem	PROPN
ftr-439	798	2	.	.	PROPN
ftr-439	799	1	33,348	33,348	NUM
ftr-439	799	2	(	(	PUNCT
ftr-439	799	3	oct	oct	PROPN
ftr-439	799	4	.	.	PROPN
ftr-439	799	5	7	7	NUM
ftr-439	799	6	,	,	PUNCT
ftr-439	799	7	1966	1966	NUM
ftr-439	799	8	)	)	PUNCT
ftr-439	799	9	.	.	PUNCT
ftr-439	800	1	97	97	NUM
ftr-439	800	2	.	.	PUNCT
ftr-439	801	1	there	there	PRON
ftr-439	801	2	is	be	VERB
ftr-439	801	3	some	some	DET
ftr-439	801	4	contemporaneous	contemporaneous	ADJ
ftr-439	801	5	support	support	NOUN
ftr-439	801	6	for	for	ADP
ftr-439	801	7	this	this	DET
ftr-439	801	8	view	view	NOUN
ftr-439	801	9	.	.	PUNCT
ftr-439	802	1	see	see	VERB
ftr-439	802	2	the	the	DET
ftr-439	802	3	well	well	ADV
ftr-439	802	4	-	-	PUNCT
ftr-439	802	5	known	know	VERB
ftr-439	802	6	remarks	remark	NOUN
ftr-439	802	7	of	of	ADP
ftr-439	802	8	the	the	DET
ftr-439	802	9	chair	chair	NOUN
ftr-439	802	10	of	of	ADP
ftr-439	802	11	the	the	DET
ftr-439	802	12	senate	senate	PROPN
ftr-439	802	13	finance	finance	PROPN
ftr-439	802	14	committee	committee	NOUN
ftr-439	802	15	recounted	recount	VERB
ftr-439	802	16	in	in	ADP
ftr-439	802	17	elisabeth	elisabeth	PROPN
ftr-439	802	18	a.	a.	PROPN
ftr-439	802	19	owens	owens	PROPN
ftr-439	802	20	,	,	PUNCT
ftr-439	802	21	the	the	DET
ftr-439	802	22	foreign	foreign	ADJ
ftr-439	802	23	tax	tax	NOUN
ftr-439	802	24	credit	credit	NOUN
ftr-439	802	25	,	,	PUNCT
ftr-439	802	26	supra	supra	PROPN
ftr-439	802	27	note	note	NOUN
ftr-439	802	28	9	9	NUM
ftr-439	802	29	,	,	PUNCT
ftr-439	802	30	at	at	ADP
ftr-439	802	31	71	71	NUM
ftr-439	802	32	n.148	n.148	NOUN
ftr-439	802	33	.	.	PUNCT
ftr-439	803	1	[	[	X
ftr-439	803	2	vol	vol	X
ftr-439	803	3	4:2	4:2	NUM
ftr-439	803	4	international	international	ADJ
ftr-439	803	5	comity	comity	NOUN
ftr-439	803	6	and	and	CCONJ
ftr-439	803	7	the	the	DET
ftr-439	803	8	foreign	foreign	ADJ
ftr-439	803	9	tar	tar	NOUN
ftr-439	803	10	credit	credit	NOUN
ftr-439	803	11	the	the	DET
ftr-439	803	12	excessively	excessively	ADV
ftr-439	803	13	narrow	narrow	ADJ
ftr-439	803	14	scope	scope	NOUN
ftr-439	803	15	of	of	ADP
ftr-439	803	16	the	the	DET
ftr-439	803	17	foreign	foreign	ADJ
ftr-439	803	18	tax	tax	NOUN
ftr-439	803	19	credit	credit	NOUN
ftr-439	803	20	has	have	AUX
ftr-439	803	21	become	become	VERB
ftr-439	803	22	a	a	DET
ftr-439	803	23	matter	matter	NOUN
ftr-439	803	24	of	of	ADP
ftr-439	803	25	concern	concern	NOUN
ftr-439	803	26	to	to	ADP
ftr-439	803	27	congress	congress	PROPN
ftr-439	803	28	on	on	ADP
ftr-439	803	29	two	two	NUM
ftr-439	803	30	separate	separate	ADJ
ftr-439	803	31	occasions	occasion	NOUN
ftr-439	803	32	.	.	PUNCT
ftr-439	804	1	the	the	DET
ftr-439	804	2	first	first	ADJ
ftr-439	804	3	reexamination	reexamination	NOUN
ftr-439	804	4	,	,	PUNCT
ftr-439	804	5	which	which	PRON
ftr-439	804	6	occurred	occur	VERB
ftr-439	804	7	in	in	ADP
ftr-439	804	8	1942	1942	NUM
ftr-439	804	9	,	,	PUNCT
ftr-439	804	10	resulted	result	VERB
ftr-439	804	11	in	in	ADP
ftr-439	804	12	an	an	DET
ftr-439	804	13	expansion	expansion	NOUN
ftr-439	804	14	of	of	ADP
ftr-439	804	15	the	the	DET
ftr-439	804	16	availability	availability	NOUN
ftr-439	804	17	of	of	ADP
ftr-439	804	18	the	the	DET
ftr-439	804	19	credit	credit	NOUN
ftr-439	804	20	while	while	SCONJ
ftr-439	804	21	the	the	DET
ftr-439	804	22	second	second	ADJ
ftr-439	804	23	,	,	PUNCT
ftr-439	804	24	in	in	ADP
ftr-439	804	25	1954	1954	NUM
ftr-439	804	26	did	do	VERB
ftr-439	804	27	not	not	PART
ftr-439	804	28	.	.	PUNCT
ftr-439	805	1	while	while	SCONJ
ftr-439	805	2	both	both	CCONJ
ftr-439	805	3	the	the	DET
ftr-439	805	4	service	service	NOUN
ftr-439	805	5	and	and	CCONJ
ftr-439	805	6	the	the	DET
ftr-439	805	7	courts	court	NOUN
ftr-439	805	8	had	have	AUX
ftr-439	805	9	been	be	AUX
ftr-439	805	10	fairly	fairly	ADV
ftr-439	805	11	liberal	liberal	ADJ
ftr-439	805	12	in	in	ADP
ftr-439	805	13	treating	treat	VERB
ftr-439	805	14	nonconforming	nonconforming	NOUN
ftr-439	805	15	taxes	taxis	NOUN
ftr-439	805	16	as	as	ADP
ftr-439	805	17	income	income	NOUN
ftr-439	805	18	taxes	taxis	NOUN
ftr-439	805	19	,	,	PUNCT
ftr-439	805	20	the	the	DET
ftr-439	805	21	number	number	NOUN
ftr-439	805	22	of	of	ADP
ftr-439	805	23	less	less	ADV
ftr-439	805	24	favorable	favorable	ADJ
ftr-439	805	25	authorities	authority	NOUN
ftr-439	805	26	began	begin	VERB
ftr-439	805	27	to	to	PART
ftr-439	805	28	accumulate	accumulate	VERB
ftr-439	805	29	in	in	ADP
ftr-439	805	30	the	the	DET
ftr-439	805	31	years	year	NOUN
ftr-439	805	32	following	follow	VERB
ftr-439	805	33	the	the	DET
ftr-439	805	34	decision	decision	NOUN
ftr-439	805	35	in	in	ADP
ftr-439	805	36	biddle.9	biddle.9	NOUN
ftr-439	805	37	"	"	PUNCT
ftr-439	805	38	of	of	ADP
ftr-439	805	39	particular	particular	ADJ
ftr-439	805	40	concern	concern	NOUN
ftr-439	805	41	were	be	AUX
ftr-439	805	42	the	the	DET
ftr-439	805	43	taxes	taxis	NOUN
ftr-439	805	44	based	base	VERB
ftr-439	805	45	upon	upon	SCONJ
ftr-439	805	46	some	some	DET
ftr-439	805	47	version	version	NOUN
ftr-439	805	48	of	of	ADP
ftr-439	805	49	gross	gross	ADJ
ftr-439	805	50	,	,	PUNCT
ftr-439	805	51	rather	rather	ADV
ftr-439	805	52	than	than	ADP
ftr-439	805	53	net	net	ADJ
ftr-439	805	54	,	,	PUNCT
ftr-439	805	55	income	income	NOUN
ftr-439	805	56	that	that	PRON
ftr-439	805	57	many	many	ADJ
ftr-439	805	58	countries	country	NOUN
ftr-439	805	59	imposed	impose	VERB
ftr-439	805	60	on	on	ADP
ftr-439	805	61	corporations	corporation	NOUN
ftr-439	805	62	engaged	engage	VERB
ftr-439	805	63	in	in	ADP
ftr-439	805	64	certain	certain	ADJ
ftr-439	805	65	industries	industry	NOUN
ftr-439	805	66	such	such	ADJ
ftr-439	805	67	as	as	ADP
ftr-439	805	68	mining	mining	NOUN
ftr-439	805	69	,	,	PUNCT
ftr-439	805	70	banking	banking	NOUN
ftr-439	805	71	and	and	CCONJ
ftr-439	805	72	shipping	shipping	NOUN
ftr-439	805	73	.	.	PUNCT
ftr-439	806	1	accordingly	accordingly	ADV
ftr-439	806	2	,	,	PUNCT
ftr-439	806	3	industry	industry	NOUN
ftr-439	806	4	proposed	propose	VERB
ftr-439	806	5	that	that	SCONJ
ftr-439	806	6	the	the	DET
ftr-439	806	7	credit	credit	NOUN
ftr-439	806	8	be	be	AUX
ftr-439	806	9	extended	extend	VERB
ftr-439	806	10	to	to	PART
ftr-439	806	11	include	include	VERB
ftr-439	806	12	foreign	foreign	ADJ
ftr-439	806	13	taxes	taxis	NOUN
ftr-439	806	14	imposed	impose	VERB
ftr-439	806	15	"	"	PUNCT
ftr-439	806	16	on	on	ADP
ftr-439	806	17	gross	gross	ADJ
ftr-439	806	18	income	income	NOUN
ftr-439	806	19	or	or	CCONJ
ftr-439	806	20	on	on	ADP
ftr-439	806	21	some	some	DET
ftr-439	806	22	other	other	ADJ
ftr-439	806	23	basis	basis	NOUN
ftr-439	806	24	"	"	PUNCT
ftr-439	806	25	when	when	SCONJ
ftr-439	806	26	the	the	DET
ftr-439	806	27	levy	levy	NOUN
ftr-439	806	28	was	be	AUX
ftr-439	806	29	"	"	PUNCT
ftr-439	806	30	in	in	ADP
ftr-439	806	31	substitution	substitution	NOUN
ftr-439	806	32	"	"	PUNCT
ftr-439	806	33	for	for	ADP
ftr-439	806	34	a	a	DET
ftr-439	806	35	creditable	creditable	ADJ
ftr-439	806	36	net	net	ADJ
ftr-439	806	37	income	income	NOUN
ftr-439	806	38	tax.99	tax.99	NOUN
ftr-439	806	39	in	in	ADP
ftr-439	806	40	response	response	NOUN
ftr-439	806	41	,	,	PUNCT
ftr-439	806	42	congress	congress	PROPN
ftr-439	806	43	included	include	VERB
ftr-439	806	44	in	in	ADP
ftr-439	806	45	the	the	DET
ftr-439	806	46	revenue	revenue	NOUN
ftr-439	806	47	act	act	NOUN
ftr-439	806	48	of	of	ADP
ftr-439	806	49	1942	1942	NUM
ftr-439	806	50	the	the	DET
ftr-439	806	51	predecessor	predecessor	NOUN
ftr-439	806	52	of	of	ADP
ftr-439	806	53	section	section	NOUN
ftr-439	806	54	903	903	NUM
ftr-439	806	55	allowing	allow	VERB
ftr-439	806	56	a	a	DET
ftr-439	806	57	credit	credit	NOUN
ftr-439	806	58	for	for	ADP
ftr-439	806	59	taxes	taxis	NOUN
ftr-439	806	60	imposed	impose	VERB
ftr-439	806	61	"	"	PUNCT
ftr-439	806	62	in	in	ADP
ftr-439	806	63	lieu	lieu	NOUN
ftr-439	806	64	of	of	ADP
ftr-439	806	65	'	'	PUNCT
ftr-439	806	66	income	income	NOUN
ftr-439	806	67	taxes	taxis	NOUN
ftr-439	806	68	.	.	PUNCT
ftr-439	807	1	while	while	SCONJ
ftr-439	807	2	opinions	opinion	NOUN
ftr-439	807	3	differed	differ	VERB
ftr-439	807	4	on	on	ADP
ftr-439	807	5	the	the	DET
ftr-439	807	6	cause,"m	cause,"m	NOUN
ftr-439	807	7	there	there	PRON
ftr-439	807	8	is	be	VERB
ftr-439	807	9	no	no	DET
ftr-439	807	10	dispute	dispute	NOUN
ftr-439	807	11	but	but	CCONJ
ftr-439	807	12	that	that	SCONJ
ftr-439	807	13	few	few	ADJ
ftr-439	807	14	taxes	taxis	NOUN
ftr-439	807	15	were	be	AUX
ftr-439	807	16	found	find	VERB
ftr-439	807	17	to	to	PART
ftr-439	807	18	qualify	qualify	VERB
ftr-439	807	19	under	under	ADP
ftr-439	807	20	the	the	DET
ftr-439	807	21	new	new	ADJ
ftr-439	807	22	provision	provision	NOUN
ftr-439	807	23	and	and	CCONJ
ftr-439	807	24	the	the	DET
ftr-439	807	25	regulations	regulation	NOUN
ftr-439	807	26	initially	initially	ADV
ftr-439	807	27	issued	issue	VERB
ftr-439	807	28	thereunder	thereunder	NOUN
ftr-439	807	29	.	.	PUNCT
ftr-439	808	1	writing	write	VERB
ftr-439	808	2	nearly	nearly	ADV
ftr-439	808	3	20	20	NUM
ftr-439	808	4	years	year	NOUN
ftr-439	808	5	after	after	ADP
ftr-439	808	6	the	the	DET
ftr-439	808	7	adoption	adoption	NOUN
ftr-439	808	8	of	of	ADP
ftr-439	808	9	the	the	DET
ftr-439	808	10	"	"	PUNCT
ftr-439	808	11	in	in	ADP
ftr-439	808	12	lieu	lieu	NOUN
ftr-439	808	13	of	of	ADP
ftr-439	808	14	'	'	PUNCT
ftr-439	808	15	provision	provision	NOUN
ftr-439	808	16	,	,	PUNCT
ftr-439	808	17	elisabeth	elisabeth	PROPN
ftr-439	808	18	owens	owens	PROPN
ftr-439	808	19	reported	report	VERB
ftr-439	808	20	that	that	SCONJ
ftr-439	808	21	the	the	DET
ftr-439	808	22	service	service	NOUN
ftr-439	808	23	had	have	AUX
ftr-439	808	24	ruled	rule	VERB
ftr-439	808	25	favorably	favorably	ADV
ftr-439	808	26	under	under	ADP
ftr-439	808	27	this	this	DET
ftr-439	808	28	section	section	NOUN
ftr-439	808	29	on	on	ADP
ftr-439	808	30	only	only	ADV
ftr-439	808	31	five	five	NUM
ftr-439	808	32	foreign	foreign	ADJ
ftr-439	808	33	taxes	taxis	NOUN
ftr-439	808	34	.	.	PUNCT
ftr-439	809	1	the	the	DET
ftr-439	809	2	second	second	ADJ
ftr-439	809	3	attempt	attempt	NOUN
ftr-439	809	4	to	to	PART
ftr-439	809	5	expand	expand	VERB
ftr-439	809	6	the	the	DET
ftr-439	809	7	scope	scope	NOUN
ftr-439	809	8	of	of	ADP
ftr-439	809	9	the	the	DET
ftr-439	809	10	credit	credit	NOUN
ftr-439	809	11	occurred	occur	VERB
ftr-439	809	12	in	in	ADP
ftr-439	809	13	connection	connection	NOUN
ftr-439	809	14	with	with	ADP
ftr-439	809	15	the	the	DET
ftr-439	809	16	1954	1954	NUM
ftr-439	809	17	recodification	recodification	NOUN
ftr-439	809	18	of	of	ADP
ftr-439	809	19	the	the	DET
ftr-439	809	20	income	income	NOUN
ftr-439	809	21	tax	tax	NOUN
ftr-439	809	22	law	law	NOUN
ftr-439	809	23	.	.	PUNCT
ftr-439	810	1	responding	respond	VERB
ftr-439	810	2	in	in	ADP
ftr-439	810	3	part	part	NOUN
ftr-439	810	4	to	to	ADP
ftr-439	810	5	the	the	DET
ftr-439	810	6	criticism	criticism	NOUN
ftr-439	810	7	of	of	ADP
ftr-439	810	8	the	the	DET
ftr-439	810	9	restrictive	restrictive	ADJ
ftr-439	810	10	application	application	NOUN
ftr-439	810	11	of	of	ADP
ftr-439	810	12	the	the	DET
ftr-439	810	13	1942	1942	NUM
ftr-439	810	14	legislation	legislation	NOUN
ftr-439	810	15	,	,	PUNCT
ftr-439	810	16	the	the	DET
ftr-439	810	17	treasury	treasury	NOUN
ftr-439	810	18	proposed	propose	VERB
ftr-439	810	19	that	that	SCONJ
ftr-439	810	20	the	the	DET
ftr-439	810	21	credit	credit	NOUN
ftr-439	810	22	be	be	AUX
ftr-439	810	23	made	make	VERB
ftr-439	810	24	available	available	ADJ
ftr-439	810	25	for	for	ADP
ftr-439	810	26	the	the	DET
ftr-439	810	27	"	"	PUNCT
ftr-439	810	28	principal	principal	ADJ
ftr-439	810	29	"	"	PUNCT
ftr-439	810	30	tax	tax	NOUN
ftr-439	810	31	to	to	PART
ftr-439	810	32	which	which	PRON
ftr-439	810	33	the	the	DET
ftr-439	810	34	taxpayer	taxpayer	NOUN
ftr-439	810	35	was	be	AUX
ftr-439	810	36	subject	subject	ADJ
ftr-439	810	37	in	in	ADP
ftr-439	810	38	a	a	DET
ftr-439	810	39	foreign	foreign	ADJ
ftr-439	810	40	country	country	NOUN
ftr-439	810	41	.	.	PUNCT
ftr-439	811	1	that	that	DET
ftr-439	811	2	proposal	proposal	NOUN
ftr-439	811	3	failed	fail	VERB
ftr-439	811	4	to	to	PART
ftr-439	811	5	pass	pass	VERB
ftr-439	811	6	when	when	SCONJ
ftr-439	811	7	it	it	PRON
ftr-439	811	8	became	become	VERB
ftr-439	811	9	clear	clear	ADJ
ftr-439	811	10	that	that	SCONJ
ftr-439	811	11	an	an	DET
ftr-439	811	12	unintended	unintended	ADJ
ftr-439	811	13	consequence	consequence	NOUN
ftr-439	811	14	of	of	ADP
ftr-439	811	15	the	the	DET
ftr-439	811	16	legislation	legislation	NOUN
ftr-439	811	17	would	would	AUX
ftr-439	811	18	have	have	AUX
ftr-439	811	19	been	be	AUX
ftr-439	811	20	to	to	PART
ftr-439	811	21	reduce	reduce	VERB
ftr-439	811	22	the	the	DET
ftr-439	811	23	number	number	NOUN
ftr-439	811	24	of	of	ADP
ftr-439	811	25	foreign	foreign	ADJ
ftr-439	811	26	taxes	taxis	NOUN
ftr-439	811	27	that	that	PRON
ftr-439	811	28	could	could	AUX
ftr-439	811	29	be	be	AUX
ftr-439	811	30	credited	credit	VERB
ftr-439	811	31	.	.	PUNCT
ftr-439	811	32	''	''	PUNCT
ftr-439	812	1	in	in	ADP
ftr-439	812	2	the	the	DET
ftr-439	812	3	wake	wake	NOUN
ftr-439	812	4	of	of	ADP
ftr-439	812	5	this	this	DET
ftr-439	812	6	failure	failure	NOUN
ftr-439	812	7	to	to	PART
ftr-439	812	8	achieve	achieve	VERB
ftr-439	812	9	a	a	DET
ftr-439	812	10	broader	broad	ADJ
ftr-439	812	11	credit	credit	NOUN
ftr-439	812	12	,	,	PUNCT
ftr-439	812	13	attention	attention	NOUN
ftr-439	812	14	turned	turn	VERB
ftr-439	812	15	to	to	ADP
ftr-439	812	16	other	other	ADJ
ftr-439	812	17	matters	matter	NOUN
ftr-439	812	18	and	and	CCONJ
ftr-439	812	19	the	the	DET
ftr-439	812	20	fundamental	fundamental	ADJ
ftr-439	812	21	scope	scope	NOUN
ftr-439	812	22	of	of	ADP
ftr-439	812	23	the	the	DET
ftr-439	812	24	credit	credit	NOUN
ftr-439	812	25	has	have	AUX
ftr-439	812	26	not	not	PART
ftr-439	812	27	been	be	AUX
ftr-439	812	28	addressed	address	VERB
ftr-439	812	29	by	by	ADP
ftr-439	812	30	congress	congress	PROPN
ftr-439	812	31	since	since	SCONJ
ftr-439	812	32	1954	1954	NUM
ftr-439	812	33	.	.	PUNCT
ftr-439	813	1	while	while	SCONJ
ftr-439	813	2	statutory	statutory	ADJ
ftr-439	813	3	interpretation	interpretation	NOUN
ftr-439	813	4	arguments	argument	NOUN
ftr-439	813	5	based	base	VERB
ftr-439	813	6	upon	upon	SCONJ
ftr-439	813	7	the	the	DET
ftr-439	813	8	yellowing	yellow	VERB
ftr-439	813	9	pages	page	NOUN
ftr-439	813	10	of	of	ADP
ftr-439	813	11	legislative	legislative	ADJ
ftr-439	813	12	history	history	NOUN
ftr-439	813	13	are	be	AUX
ftr-439	813	14	inherently	inherently	ADV
ftr-439	813	15	weak	weak	ADJ
ftr-439	813	16	,	,	PUNCT
ftr-439	813	17	the	the	DET
ftr-439	813	18	record	record	NOUN
ftr-439	813	19	at	at	ADP
ftr-439	813	20	least	least	ADJ
ftr-439	813	21	shows	show	VERB
ftr-439	813	22	a	a	DET
ftr-439	813	23	congress	congress	NOUN
ftr-439	813	24	seeking	seek	VERB
ftr-439	813	25	to	to	PART
ftr-439	813	26	expand	expand	VERB
ftr-439	813	27	,	,	PUNCT
ftr-439	813	28	not	not	PART
ftr-439	813	29	narrow	narrow	ADJ
ftr-439	813	30	,	,	PUNCT
ftr-439	813	31	the	the	DET
ftr-439	813	32	availability	availability	NOUN
ftr-439	813	33	of	of	ADP
ftr-439	813	34	the	the	DET
ftr-439	813	35	credit	credit	NOUN
ftr-439	813	36	.	.	PUNCT
ftr-439	814	1	expansiveness	expansiveness	NOUN
ftr-439	814	2	,	,	PUNCT
ftr-439	814	3	however	however	ADV
ftr-439	814	4	,	,	PUNCT
ftr-439	814	5	has	have	AUX
ftr-439	814	6	never	never	ADV
ftr-439	814	7	been	be	AUX
ftr-439	814	8	an	an	DET
ftr-439	814	9	attribute	attribute	NOUN
ftr-439	814	10	of	of	ADP
ftr-439	814	11	section	section	NOUN
ftr-439	814	12	903	903	NUM
ftr-439	814	13	.	.	PUNCT
ftr-439	815	1	98	98	NUM
ftr-439	815	2	.	.	PUNCT
ftr-439	816	1	e.g.	e.g.	ADV
ftr-439	816	2	,	,	PUNCT
ftr-439	816	3	keasbey	keasbey	PROPN
ftr-439	816	4	&	&	CCONJ
ftr-439	816	5	mattison	mattison	PROPN
ftr-439	816	6	co.	co.	PROPN
ftr-439	817	1	v.	v.	ADP
ftr-439	817	2	rothensies	rothensie	NOUN
ftr-439	817	3	,	,	PUNCT
ftr-439	817	4	133	133	NUM
ftr-439	817	5	f.2d	f.2d	NOUN
ftr-439	817	6	894	894	NUM
ftr-439	817	7	(	(	PUNCT
ftr-439	817	8	3rd	3rd	ADJ
ftr-439	817	9	cir	cir	NOUN
ftr-439	817	10	.	.	PROPN
ftr-439	817	11	,	,	PUNCT
ftr-439	817	12	cert	cert	PROPN
ftr-439	817	13	.	.	PUNCT
ftr-439	818	1	denied	deny	VERB
ftr-439	818	2	,	,	PUNCT
ftr-439	818	3	320	320	NUM
ftr-439	818	4	u.s	u.s	PROPN
ftr-439	818	5	.	.	PROPN
ftr-439	818	6	739	739	NUM
ftr-439	818	7	(	(	PUNCT
ftr-439	818	8	1943	1943	NUM
ftr-439	818	9	)	)	PUNCT
ftr-439	818	10	.	.	PUNCT
ftr-439	819	1	99	99	NUM
ftr-439	819	2	.	.	PUNCT
ftr-439	820	1	revenue	revenue	NOUN
ftr-439	820	2	act	act	NOUN
ftr-439	820	3	of	of	ADP
ftr-439	820	4	1942	1942	NUM
ftr-439	820	5	:	:	PUNCT
ftr-439	820	6	hearings	hearing	NOUN
ftr-439	820	7	before	before	ADP
ftr-439	820	8	the	the	DET
ftr-439	820	9	committee	committee	NOUN
ftr-439	820	10	on	on	ADP
ftr-439	820	11	finance	finance	NOUN
ftr-439	820	12	on	on	ADP
ftr-439	820	13	h.r	h.r	PROPN
ftr-439	820	14	.	.	PROPN
ftr-439	820	15	7378	7378	NUM
ftr-439	820	16	.	.	PUNCT
ftr-439	821	1	77th	77th	ADJ
ftr-439	821	2	cong	cong	NOUN
ftr-439	821	3	.	.	PROPN
ftr-439	821	4	,	,	PUNCT
ftr-439	821	5	2d	2d	PROPN
ftr-439	821	6	sess	sess	NOUN
ftr-439	821	7	.	.	PUNCT
ftr-439	822	1	217	217	NUM
ftr-439	822	2	(	(	PUNCT
ftr-439	822	3	1942	1942	NUM
ftr-439	822	4	)	)	PUNCT
ftr-439	822	5	(	(	PUNCT
ftr-439	822	6	memorandum	memorandum	NOUN
ftr-439	822	7	of	of	ADP
ftr-439	822	8	mitchell	mitchell	PROPN
ftr-439	822	9	b.	b.	PROPN
ftr-439	822	10	carroll	carroll	PROPN
ftr-439	822	11	)	)	PUNCT
ftr-439	822	12	.	.	PUNCT
ftr-439	823	1	100	100	NUM
ftr-439	823	2	.	.	PUNCT
ftr-439	824	1	the	the	DET
ftr-439	824	2	principal	principal	ADJ
ftr-439	824	3	early	early	ADJ
ftr-439	824	4	commentator	commentator	NOUN
ftr-439	824	5	on	on	ADP
ftr-439	824	6	the	the	DET
ftr-439	824	7	credit	credit	NOUN
ftr-439	824	8	,	,	PUNCT
ftr-439	824	9	elisabeth	elisabeth	PROPN
ftr-439	824	10	owens	owens	PROPN
ftr-439	824	11	,	,	PUNCT
ftr-439	824	12	argued	argue	VERB
ftr-439	824	13	that	that	SCONJ
ftr-439	824	14	while	while	SCONJ
ftr-439	824	15	senator	senator	PROPN
ftr-439	824	16	george	george	PROPN
ftr-439	824	17	of	of	ADP
ftr-439	824	18	the	the	DET
ftr-439	824	19	finance	finance	NOUN
ftr-439	824	20	committee	committee	NOUN
ftr-439	824	21	had	have	AUX
ftr-439	824	22	placed	place	VERB
ftr-439	824	23	the	the	DET
ftr-439	824	24	blame	blame	NOUN
ftr-439	824	25	on	on	ADP
ftr-439	824	26	overly	overly	ADV
ftr-439	824	27	restrictive	restrictive	ADJ
ftr-439	824	28	regulations	regulation	NOUN
ftr-439	824	29	,	,	PUNCT
ftr-439	824	30	in	in	ADP
ftr-439	824	31	fact	fact	NOUN
ftr-439	824	32	the	the	DET
ftr-439	824	33	limited	limited	ADJ
ftr-439	824	34	effect	effect	NOUN
ftr-439	824	35	of	of	ADP
ftr-439	824	36	the	the	DET
ftr-439	824	37	amendment	amendment	NOUN
ftr-439	824	38	was	be	AUX
ftr-439	824	39	attributable	attributable	ADJ
ftr-439	824	40	to	to	ADP
ftr-439	824	41	the	the	DET
ftr-439	824	42	language	language	NOUN
ftr-439	824	43	adopted	adopt	VERB
ftr-439	824	44	by	by	ADP
ftr-439	824	45	the	the	DET
ftr-439	824	46	senate	senate	PROPN
ftr-439	824	47	.	.	PUNCT
ftr-439	825	1	see	see	VERB
ftr-439	825	2	owens	owens	PROPN
ftr-439	825	3	,	,	PUNCT
ftr-439	825	4	the	the	DET
ftr-439	825	5	foreign	foreign	ADJ
ftr-439	825	6	tax	tax	NOUN
ftr-439	825	7	credit	credit	NOUN
ftr-439	825	8	,	,	PUNCT
ftr-439	825	9	supra	supra	PROPN
ftr-439	825	10	note	note	NOUN
ftr-439	825	11	9	9	NUM
ftr-439	825	12	,	,	PUNCT
ftr-439	825	13	at	at	ADP
ftr-439	825	14	71	71	NUM
ftr-439	825	15	-	-	SYM
ftr-439	825	16	72	72	NUM
ftr-439	825	17	&	&	CCONJ
ftr-439	825	18	n.148	n.148	NOUN
ftr-439	825	19	.	.	PUNCT
ftr-439	826	1	101	101	NUM
ftr-439	826	2	.	.	PUNCT
ftr-439	827	1	see	see	VERB
ftr-439	827	2	stanley	stanley	PROPN
ftr-439	827	3	s.	s.	PROPN
ftr-439	827	4	surrey	surrey	PROPN
ftr-439	827	5	,	,	PUNCT
ftr-439	827	6	current	current	ADJ
ftr-439	827	7	issues	issue	NOUN
ftr-439	827	8	in	in	ADP
ftr-439	827	9	the	the	DET
ftr-439	827	10	taxation	taxation	NOUN
ftr-439	827	11	of	of	ADP
ftr-439	827	12	corporate	corporate	ADJ
ftr-439	827	13	foreign	foreign	ADJ
ftr-439	827	14	investment	investment	NOUN
ftr-439	827	15	,	,	PUNCT
ftr-439	827	16	56	56	NUM
ftr-439	827	17	colum	colum	NOUN
ftr-439	827	18	.	.	PUNCT
ftr-439	828	1	l.	l.	PROPN
ftr-439	828	2	rev	rev	PROPN
ftr-439	828	3	.	.	PROPN
ftr-439	828	4	815	815	NUM
ftr-439	828	5	,	,	PUNCT
ftr-439	828	6	820	820	NUM
ftr-439	828	7	(	(	PUNCT
ftr-439	828	8	1956	1956	NUM
ftr-439	828	9	)	)	PUNCT
ftr-439	828	10	.	.	PUNCT
ftr-439	829	1	19991	19991	NUM
ftr-439	829	2	florida	florida	PROPN
ftr-439	829	3	tax	tax	PROPN
ftr-439	829	4	review	review	NOUN
ftr-439	829	5	the	the	DET
ftr-439	829	6	narrowness	narrowness	NOUN
ftr-439	829	7	of	of	ADP
ftr-439	829	8	the	the	DET
ftr-439	829	9	existing	exist	VERB
ftr-439	829	10	regulations	regulation	NOUN
ftr-439	829	11	appears	appear	VERB
ftr-439	829	12	from	from	ADP
ftr-439	829	13	the	the	DET
ftr-439	829	14	two	two	NUM
ftr-439	829	15	features	feature	NOUN
ftr-439	829	16	of	of	ADP
ftr-439	829	17	the	the	DET
ftr-439	829	18	substitution	substitution	NOUN
ftr-439	829	19	requirement	requirement	NOUN
ftr-439	829	20	noted	note	VERB
ftr-439	829	21	above	above	ADV
ftr-439	829	22	.	.	PUNCT
ftr-439	830	1	first	first	ADV
ftr-439	830	2	,	,	PUNCT
ftr-439	830	3	in	in	ADP
ftr-439	830	4	order	order	NOUN
ftr-439	830	5	for	for	SCONJ
ftr-439	830	6	there	there	PRON
ftr-439	830	7	to	to	PART
ftr-439	830	8	be	be	AUX
ftr-439	830	9	an	an	DET
ftr-439	830	10	"	"	PUNCT
ftr-439	830	11	in	in	ADP
ftr-439	830	12	lieu	lieu	NOUN
ftr-439	830	13	of	of	ADP
ftr-439	830	14	'	'	PUNCT
ftr-439	830	15	tax	tax	NOUN
ftr-439	830	16	,	,	PUNCT
ftr-439	830	17	the	the	DET
ftr-439	830	18	foreign	foreign	ADJ
ftr-439	830	19	jurisdiction	jurisdiction	NOUN
ftr-439	830	20	must	must	AUX
ftr-439	830	21	have	have	VERB
ftr-439	830	22	a	a	DET
ftr-439	830	23	generally	generally	ADV
ftr-439	830	24	applicable	applicable	ADJ
ftr-439	830	25	income	income	NOUN
ftr-439	830	26	tax	tax	NOUN
ftr-439	830	27	of	of	ADP
ftr-439	830	28	which	which	PRON
ftr-439	830	29	the	the	DET
ftr-439	830	30	tax	tax	NOUN
ftr-439	830	31	in	in	ADP
ftr-439	830	32	question	question	NOUN
ftr-439	830	33	is	be	AUX
ftr-439	830	34	"	"	PUNCT
ftr-439	830	35	in	in	ADP
ftr-439	830	36	lieu	lieu	NOUN
ftr-439	830	37	.	.	PUNCT
ftr-439	830	38	"	"	PUNCT
ftr-439	831	1	that	that	PRON
ftr-439	831	2	means	mean	VERB
ftr-439	831	3	that	that	SCONJ
ftr-439	831	4	for	for	SCONJ
ftr-439	831	5	a	a	DET
ftr-439	831	6	tax	tax	NOUN
ftr-439	831	7	to	to	PART
ftr-439	831	8	be	be	AUX
ftr-439	831	9	creditable	creditable	ADJ
ftr-439	831	10	under	under	ADP
ftr-439	831	11	this	this	DET
ftr-439	831	12	provision	provision	NOUN
ftr-439	831	13	,	,	PUNCT
ftr-439	831	14	the	the	DET
ftr-439	831	15	foreign	foreign	ADJ
ftr-439	831	16	country	country	NOUN
ftr-439	831	17	first	first	ADV
ftr-439	831	18	must	must	AUX
ftr-439	831	19	have	have	AUX
ftr-439	831	20	adopted	adopt	VERB
ftr-439	831	21	an	an	DET
ftr-439	831	22	income	income	NOUN
ftr-439	831	23	tax	tax	NOUN
ftr-439	831	24	which	which	PRON
ftr-439	831	25	remains	remain	VERB
ftr-439	831	26	applicable	applicable	ADJ
ftr-439	831	27	to	to	ADP
ftr-439	831	28	a	a	DET
ftr-439	831	29	significant	significant	ADJ
ftr-439	831	30	sector	sector	NOUN
ftr-439	831	31	of	of	ADP
ftr-439	831	32	the	the	DET
ftr-439	831	33	taxpaying	taxpaying	NOUN
ftr-439	831	34	public	public	NOUN
ftr-439	831	35	.	.	PUNCT
ftr-439	832	1	it	it	PRON
ftr-439	832	2	must	must	AUX
ftr-439	832	3	then	then	ADV
ftr-439	832	4	have	have	AUX
ftr-439	832	5	exempted	exempt	VERB
ftr-439	832	6	all	all	PRON
ftr-439	832	7	or	or	CCONJ
ftr-439	832	8	an	an	DET
ftr-439	832	9	identifiable	identifiable	ADJ
ftr-439	832	10	segment	segment	NOUN
ftr-439	832	11	of	of	ADP
ftr-439	832	12	the	the	DET
ftr-439	832	13	income	income	NOUN
ftr-439	832	14	of	of	ADP
ftr-439	832	15	a	a	DET
ftr-439	832	16	class	class	NOUN
ftr-439	832	17	of	of	ADP
ftr-439	832	18	taxpayers	taxpayer	NOUN
ftr-439	832	19	from	from	ADP
ftr-439	832	20	that	that	DET
ftr-439	832	21	income	income	NOUN
ftr-439	832	22	tax	tax	NOUN
ftr-439	832	23	and	and	CCONJ
ftr-439	832	24	have	have	AUX
ftr-439	832	25	imposed	impose	VERB
ftr-439	832	26	a	a	DET
ftr-439	832	27	different	different	ADJ
ftr-439	832	28	form	form	NOUN
ftr-439	832	29	of	of	ADP
ftr-439	832	30	taxation	taxation	NOUN
ftr-439	832	31	in	in	ADP
ftr-439	832	32	place	place	NOUN
ftr-439	832	33	of	of	ADP
ftr-439	832	34	that	that	DET
ftr-439	832	35	income	income	NOUN
ftr-439	832	36	tax	tax	NOUN
ftr-439	832	37	on	on	ADP
ftr-439	832	38	those	those	DET
ftr-439	832	39	taxpayers	taxpayer	NOUN
ftr-439	832	40	.	.	PUNCT
ftr-439	833	1	in	in	ADP
ftr-439	833	2	fact	fact	NOUN
ftr-439	833	3	,	,	PUNCT
ftr-439	833	4	the	the	DET
ftr-439	833	5	service	service	NOUN
ftr-439	833	6	has	have	AUX
ftr-439	833	7	taken	take	VERB
ftr-439	833	8	the	the	DET
ftr-439	833	9	position	position	NOUN
ftr-439	833	10	that	that	SCONJ
ftr-439	833	11	a	a	DET
ftr-439	833	12	replacement	replacement	NOUN
ftr-439	833	13	tax	tax	NOUN
ftr-439	833	14	can	can	AUX
ftr-439	833	15	not	not	PART
ftr-439	833	16	be	be	AUX
ftr-439	833	17	an	an	DET
ftr-439	833	18	"	"	PUNCT
ftr-439	833	19	in	in	ADP
ftr-439	833	20	lieu	lieu	NOUN
ftr-439	833	21	of	of	ADP
ftr-439	833	22	'	'	PUNCT
ftr-439	833	23	tax	tax	NOUN
ftr-439	833	24	unless	unless	SCONJ
ftr-439	833	25	all	all	DET
ftr-439	833	26	taxpayers	taxpayer	NOUN
ftr-439	833	27	subject	subject	VERB
ftr-439	833	28	to	to	ADP
ftr-439	833	29	the	the	DET
ftr-439	833	30	replacement	replacement	NOUN
ftr-439	833	31	tax	tax	NOUN
ftr-439	833	32	are	be	AUX
ftr-439	833	33	exempt	exempt	ADJ
ftr-439	833	34	from	from	ADP
ftr-439	833	35	the	the	DET
ftr-439	833	36	income	income	NOUN
ftr-439	833	37	tax	tax	NOUN
ftr-439	833	38	on	on	ADP
ftr-439	833	39	a	a	DET
ftr-439	833	40	category	category	NOUN
ftr-439	833	41	of	of	ADP
ftr-439	833	42	income	income	NOUN
ftr-439	833	43	;	;	PUNCT
ftr-439	833	44	the	the	DET
ftr-439	833	45	mere	mere	ADJ
ftr-439	833	46	fact	fact	NOUN
ftr-439	833	47	that	that	SCONJ
ftr-439	833	48	this	this	DET
ftr-439	833	49	taxpayer	taxpayer	NOUN
ftr-439	833	50	is	be	AUX
ftr-439	833	51	exempt	exempt	ADJ
ftr-439	833	52	is	be	AUX
ftr-439	833	53	not	not	PART
ftr-439	833	54	sufficien	sufficien	ADJ
ftr-439	833	55	!	!	PUNCT
ftr-439	833	56	1	1	NUM
ftr-439	833	57	°	°	NUM
ftr-439	833	58	2	2	NUM
ftr-439	833	59	in	in	ADP
ftr-439	833	60	practice	practice	NOUN
ftr-439	833	61	,	,	PUNCT
ftr-439	833	62	this	this	DET
ftr-439	833	63	somewhat	somewhat	ADV
ftr-439	833	64	convoluted	convoluted	ADJ
ftr-439	833	65	requirement	requirement	NOUN
ftr-439	833	66	largely	largely	ADV
ftr-439	833	67	limits	limit	VERB
ftr-439	833	68	the	the	DET
ftr-439	833	69	usefulness	usefulness	NOUN
ftr-439	833	70	of	of	ADP
ftr-439	833	71	the	the	DET
ftr-439	833	72	"	"	PUNCT
ftr-439	833	73	in	in	ADP
ftr-439	833	74	lieu	lieu	NOUN
ftr-439	833	75	of	of	ADP
ftr-439	833	76	'	'	PUNCT
ftr-439	833	77	credit	credit	NOUN
ftr-439	833	78	to	to	ADP
ftr-439	833	79	those	those	DET
ftr-439	833	80	special	special	ADJ
ftr-439	833	81	industries	industry	NOUN
ftr-439	833	82	,	,	PUNCT
ftr-439	833	83	such	such	ADJ
ftr-439	833	84	as	as	ADP
ftr-439	833	85	mining	mining	NOUN
ftr-439	833	86	and	and	CCONJ
ftr-439	833	87	finance	finance	NOUN
ftr-439	833	88	,	,	PUNCT
ftr-439	833	89	that	that	PRON
ftr-439	833	90	tend	tend	VERB
ftr-439	833	91	to	to	PART
ftr-439	833	92	be	be	AUX
ftr-439	833	93	subject	subject	ADJ
ftr-439	833	94	to	to	ADP
ftr-439	833	95	special	special	ADJ
ftr-439	833	96	tax	tax	NOUN
ftr-439	833	97	regimes	regime	NOUN
ftr-439	833	98	and	and	CCONJ
ftr-439	833	99	are	be	AUX
ftr-439	833	100	not	not	PART
ftr-439	833	101	subject	subject	ADJ
ftr-439	833	102	to	to	ADP
ftr-439	833	103	the	the	DET
ftr-439	833	104	general	general	ADJ
ftr-439	833	105	income	income	NOUN
ftr-439	833	106	tax	tax	NOUN
ftr-439	833	107	.	.	PUNCT
ftr-439	833	108	03	03	NUM
ftr-439	834	1	the	the	DET
ftr-439	834	2	requirement	requirement	NOUN
ftr-439	834	3	plainly	plainly	ADV
ftr-439	834	4	would	would	AUX
ftr-439	834	5	prevent	prevent	VERB
ftr-439	834	6	the	the	DET
ftr-439	834	7	crediting	crediting	NOUN
ftr-439	834	8	of	of	ADP
ftr-439	834	9	a	a	DET
ftr-439	834	10	foreign	foreign	ADJ
ftr-439	834	11	tax	tax	NOUN
ftr-439	834	12	if	if	SCONJ
ftr-439	834	13	,	,	PUNCT
ftr-439	834	14	as	as	SCONJ
ftr-439	834	15	some	some	DET
ftr-439	834	16	countries	country	NOUN
ftr-439	834	17	have	have	AUX
ftr-439	834	18	done	do	VERB
ftr-439	834	19	and	and	CCONJ
ftr-439	834	20	other	other	ADJ
ftr-439	834	21	considered	consider	VERB
ftr-439	834	22	,	,	PUNCT
ftr-439	834	23	the	the	DET
ftr-439	834	24	countries	country	NOUN
ftr-439	834	25	repealed	repeal	VERB
ftr-439	834	26	its	its	PRON
ftr-439	834	27	income	income	NOUN
ftr-439	834	28	tax	tax	NOUN
ftr-439	834	29	,	,	PUNCT
ftr-439	834	30	or	or	CCONJ
ftr-439	834	31	its	its	PRON
ftr-439	834	32	corporate	corporate	ADJ
ftr-439	834	33	income	income	NOUN
ftr-439	834	34	tax	tax	NOUN
ftr-439	834	35	,	,	PUNCT
ftr-439	834	36	and	and	CCONJ
ftr-439	834	37	enacted	enact	VERB
ftr-439	834	38	one	one	NUM
ftr-439	834	39	or	or	CCONJ
ftr-439	834	40	another	another	DET
ftr-439	834	41	version	version	NOUN
ftr-439	834	42	of	of	ADP
ftr-439	834	43	a	a	DET
ftr-439	834	44	consumption	consumption	NOUN
ftr-439	834	45	or	or	CCONJ
ftr-439	834	46	cash	cash	NOUN
ftr-439	834	47	flow	flow	NOUN
ftr-439	834	48	tax	tax	NOUN
ftr-439	834	49	such	such	ADJ
ftr-439	834	50	as	as	ADP
ftr-439	834	51	those	those	PRON
ftr-439	834	52	sometimes	sometimes	ADV
ftr-439	834	53	proposed	propose	VERB
ftr-439	834	54	for	for	ADP
ftr-439	834	55	adoption	adoption	NOUN
ftr-439	834	56	in	in	ADP
ftr-439	834	57	the	the	DET
ftr-439	834	58	united	united	PROPN
ftr-439	834	59	states	states	PROPN
ftr-439	834	60	in	in	ADP
ftr-439	834	61	place	place	NOUN
ftr-439	834	62	of	of	ADP
ftr-439	834	63	its	its	PRON
ftr-439	834	64	former	former	ADJ
ftr-439	834	65	income	income	NOUN
ftr-439	834	66	tax	tax	NOUN
ftr-439	834	67	.	.	PUNCT
ftr-439	834	68	"	"	PUNCT
ftr-439	835	1	similarly	similarly	ADV
ftr-439	835	2	,	,	PUNCT
ftr-439	835	3	some	some	DET
ftr-439	835	4	countries	country	NOUN
ftr-439	835	5	,	,	PUNCT
ftr-439	835	6	for	for	ADP
ftr-439	835	7	reasons	reason	NOUN
ftr-439	835	8	unique	unique	ADJ
ftr-439	835	9	to	to	ADP
ftr-439	835	10	their	their	PRON
ftr-439	835	11	experience	experience	NOUN
ftr-439	835	12	,	,	PUNCT
ftr-439	835	13	have	have	AUX
ftr-439	835	14	appended	append	VERB
ftr-439	835	15	features	feature	NOUN
ftr-439	835	16	to	to	ADP
ftr-439	835	17	what	what	PRON
ftr-439	835	18	otherwise	otherwise	ADV
ftr-439	835	19	would	would	AUX
ftr-439	835	20	clearly	clearly	ADV
ftr-439	835	21	constitute	constitute	VERB
ftr-439	835	22	an	an	DET
ftr-439	835	23	income	income	NOUN
ftr-439	835	24	tax	tax	NOUN
ftr-439	835	25	that	that	PRON
ftr-439	835	26	prevent	prevent	VERB
ftr-439	835	27	the	the	DET
ftr-439	835	28	tax	tax	NOUN
ftr-439	835	29	from	from	ADP
ftr-439	835	30	qualifying	qualify	VERB
ftr-439	835	31	as	as	ADP
ftr-439	835	32	an	an	DET
ftr-439	835	33	income	income	NOUN
ftr-439	835	34	tax	tax	NOUN
ftr-439	835	35	in	in	ADP
ftr-439	835	36	the	the	DET
ftr-439	835	37	u.s	u.s	PROPN
ftr-439	835	38	.	.	PROPN
ftr-439	835	39	sense	sense	NOUN
ftr-439	835	40	.	.	PUNCT
ftr-439	836	1	for	for	ADP
ftr-439	836	2	example	example	NOUN
ftr-439	836	3	,	,	PUNCT
ftr-439	836	4	the	the	DET
ftr-439	836	5	initial	initial	ADJ
ftr-439	836	6	russian	russian	ADJ
ftr-439	836	7	income	income	NOUN
ftr-439	836	8	tax	tax	NOUN
ftr-439	836	9	limited	limit	VERB
ftr-439	836	10	the	the	DET
ftr-439	836	11	deduction	deduction	NOUN
ftr-439	836	12	of	of	ADP
ftr-439	836	13	wages	wage	NOUN
ftr-439	836	14	paid	pay	VERB
ftr-439	836	15	in	in	ADP
ftr-439	836	16	excess	excess	NOUN
ftr-439	836	17	of	of	ADP
ftr-439	836	18	a	a	DET
ftr-439	836	19	fixed	fix	VERB
ftr-439	836	20	level	level	NOUN
ftr-439	836	21	in	in	ADP
ftr-439	836	22	an	an	DET
ftr-439	836	23	attempt	attempt	NOUN
ftr-439	836	24	to	to	PART
ftr-439	836	25	retard	retard	VERB
ftr-439	836	26	wage	wage	NOUN
ftr-439	836	27	inflation	inflation	NOUN
ftr-439	836	28	.	.	PUNCT
ftr-439	837	1	the	the	DET
ftr-439	837	2	resulting	result	VERB
ftr-439	837	3	tax	tax	NOUN
ftr-439	837	4	may	may	AUX
ftr-439	837	5	not	not	PART
ftr-439	837	6	have	have	AUX
ftr-439	837	7	constituted	constitute	VERB
ftr-439	837	8	an	an	DET
ftr-439	837	9	income	income	NOUN
ftr-439	837	10	tax	tax	NOUN
ftr-439	837	11	for	for	ADP
ftr-439	837	12	crediting	credit	VERB
ftr-439	837	13	purposes	purpose	NOUN
ftr-439	837	14	and	and	CCONJ
ftr-439	837	15	clearly	clearly	ADV
ftr-439	837	16	did	do	AUX
ftr-439	837	17	not	not	PART
ftr-439	837	18	constitute	constitute	VERB
ftr-439	837	19	an	an	DET
ftr-439	837	20	"	"	PUNCT
ftr-439	837	21	in	in	ADP
ftr-439	837	22	lieu	lieu	NOUN
ftr-439	837	23	of	of	ADP
ftr-439	837	24	'	'	PUNCT
ftr-439	837	25	tax	tax	NOUN
ftr-439	837	26	because	because	SCONJ
ftr-439	837	27	there	there	PRON
ftr-439	837	28	was	be	VERB
ftr-439	837	29	no	no	DET
ftr-439	837	30	other	other	ADJ
ftr-439	837	31	income	income	NOUN
ftr-439	837	32	tax	tax	NOUN
ftr-439	837	33	.	.	PUNCT
ftr-439	838	1	5	5	NUM
ftr-439	838	2	those	those	DET
ftr-439	838	3	results	result	NOUN
ftr-439	838	4	are	be	AUX
ftr-439	838	5	manifestly	manifestly	ADV
ftr-439	838	6	wrong	wrong	ADJ
ftr-439	838	7	as	as	ADP
ftr-439	838	8	a	a	DET
ftr-439	838	9	102	102	NUM
ftr-439	838	10	.	.	PUNCT
ftr-439	839	1	priv	priv	NOUN
ftr-439	839	2	.	.	PUNCT
ftr-439	840	1	ltr	ltr	PROPN
ftr-439	840	2	.	.	PUNCT
ftr-439	841	1	rul	rul	PROPN
ftr-439	841	2	.	.	PUNCT
ftr-439	842	1	97	97	NUM
ftr-439	842	2	-	-	SYM
ftr-439	842	3	13	13	NUM
ftr-439	842	4	-	-	PUNCT
ftr-439	842	5	001	001	NUM
ftr-439	842	6	(	(	PUNCT
ftr-439	842	7	apr	apr	NOUN
ftr-439	842	8	.	.	PROPN
ftr-439	842	9	26	26	NUM
ftr-439	842	10	,	,	PUNCT
ftr-439	842	11	1996	1996	NUM
ftr-439	842	12	)	)	PUNCT
ftr-439	842	13	.	.	PUNCT
ftr-439	843	1	103	103	NUM
ftr-439	843	2	.	.	PUNCT
ftr-439	844	1	see	see	VERB
ftr-439	844	2	bank	bank	PROPN
ftr-439	844	3	of	of	ADP
ftr-439	844	4	america	america	PROPN
ftr-439	844	5	nat'l	nat'l	PROPN
ftr-439	844	6	t.	t.	PROPN
ftr-439	844	7	&	&	CCONJ
ftr-439	844	8	s.	s.	PROPN
ftr-439	844	9	ass'n	ass'n	PROPN
ftr-439	844	10	v.	v.	PROPN
ftr-439	844	11	united	united	PROPN
ftr-439	844	12	states	states	PROPN
ftr-439	844	13	,	,	PUNCT
ftr-439	844	14	459	459	NUM
ftr-439	844	15	f.2d	f.2d	NOUN
ftr-439	844	16	513	513	NUM
ftr-439	844	17	,	,	PUNCT
ftr-439	844	18	523	523	NUM
ftr-439	844	19	(	(	PUNCT
ftr-439	844	20	1972	1972	NUM
ftr-439	844	21	)	)	PUNCT
ftr-439	844	22	;	;	PUNCT
ftr-439	844	23	rev	rev	PROPN
ftr-439	844	24	.	.	PROPN
ftr-439	845	1	rul	rul	NOUN
ftr-439	845	2	.	.	PUNCT
ftr-439	846	1	78	78	NUM
ftr-439	846	2	-	-	SYM
ftr-439	846	3	61	61	NUM
ftr-439	846	4	,	,	PUNCT
ftr-439	846	5	1978	1978	NUM
ftr-439	846	6	-	-	SYM
ftr-439	846	7	1	1	NUM
ftr-439	846	8	c.b	c.b	PROPN
ftr-439	846	9	.	.	PROPN
ftr-439	846	10	221	221	NUM
ftr-439	846	11	.	.	PUNCT
ftr-439	847	1	section	section	NOUN
ftr-439	847	2	903	903	NUM
ftr-439	847	3	is	be	AUX
ftr-439	847	4	also	also	ADV
ftr-439	847	5	used	use	VERB
ftr-439	847	6	today	today	NOUN
ftr-439	847	7	as	as	ADP
ftr-439	847	8	the	the	DET
ftr-439	847	9	basis	basis	NOUN
ftr-439	847	10	for	for	ADP
ftr-439	847	11	crediting	credit	VERB
ftr-439	847	12	withholding	withholding	NOUN
ftr-439	847	13	taxes	taxis	NOUN
ftr-439	847	14	based	base	VERB
ftr-439	847	15	on	on	ADP
ftr-439	847	16	the	the	DET
ftr-439	847	17	gross	gross	ADJ
ftr-439	847	18	amount	amount	NOUN
ftr-439	847	19	of	of	ADP
ftr-439	847	20	a	a	DET
ftr-439	847	21	payment	payment	NOUN
ftr-439	847	22	.	.	PUNCT
ftr-439	848	1	prior	prior	ADV
ftr-439	848	2	to	to	ADP
ftr-439	848	3	the	the	DET
ftr-439	848	4	adoption	adoption	NOUN
ftr-439	848	5	of	of	ADP
ftr-439	848	6	the	the	DET
ftr-439	848	7	1983	1983	NUM
ftr-439	848	8	regulations	regulation	NOUN
ftr-439	848	9	,	,	PUNCT
ftr-439	848	10	however	however	ADV
ftr-439	848	11	,	,	PUNCT
ftr-439	848	12	such	such	ADJ
ftr-439	848	13	withholding	withholding	NOUN
ftr-439	848	14	taxes	taxis	NOUN
ftr-439	848	15	were	be	AUX
ftr-439	848	16	creditable	creditable	ADJ
ftr-439	848	17	as	as	ADP
ftr-439	848	18	income	income	NOUN
ftr-439	848	19	taxes	taxis	NOUN
ftr-439	848	20	because	because	SCONJ
ftr-439	848	21	they	they	PRON
ftr-439	848	22	conformed	conform	VERB
ftr-439	848	23	to	to	ADP
ftr-439	848	24	the	the	DET
ftr-439	848	25	withholding	withholding	NOUN
ftr-439	848	26	taxes	taxis	NOUN
ftr-439	848	27	that	that	PRON
ftr-439	848	28	the	the	DET
ftr-439	848	29	united	united	PROPN
ftr-439	848	30	states	states	PROPN
ftr-439	848	31	imposed	impose	VERB
ftr-439	848	32	.	.	PUNCT
ftr-439	849	1	104	104	X
ftr-439	849	2	.	.	PUNCT
ftr-439	850	1	see	see	VERB
ftr-439	850	2	,	,	PUNCT
ftr-439	850	3	e.g.	e.g.	ADV
ftr-439	850	4	,	,	PUNCT
ftr-439	850	5	belize	belize	NOUN
ftr-439	850	6	abolishes	abolish	VERB
ftr-439	850	7	corporate	corporate	ADJ
ftr-439	850	8	income	income	NOUN
ftr-439	850	9	tax	tax	NOUN
ftr-439	850	10	,	,	PUNCT
ftr-439	850	11	i	i	PRON
ftr-439	850	12	tax	tax	NOUN
ftr-439	850	13	notes	note	NOUN
ftr-439	850	14	int'l	int'l	VERB
ftr-439	850	15	152	152	NUM
ftr-439	850	16	(	(	PUNCT
ftr-439	850	17	july	july	PROPN
ftr-439	850	18	20	20	NUM
ftr-439	850	19	,	,	PUNCT
ftr-439	850	20	1998	1998	NUM
ftr-439	850	21	)	)	PUNCT
ftr-439	850	22	(	(	PUNCT
ftr-439	850	23	reporting	report	VERB
ftr-439	850	24	that	that	SCONJ
ftr-439	850	25	belize	belize	PROPN
ftr-439	850	26	had	have	AUX
ftr-439	850	27	replaced	replace	VERB
ftr-439	850	28	its	its	PRON
ftr-439	850	29	corporate	corporate	ADJ
ftr-439	850	30	income	income	NOUN
ftr-439	850	31	tax	tax	NOUN
ftr-439	850	32	with	with	ADP
ftr-439	850	33	an	an	DET
ftr-439	850	34	undescribed	undescribed	ADJ
ftr-439	850	35	form	form	NOUN
ftr-439	850	36	of	of	ADP
ftr-439	850	37	business	business	NOUN
ftr-439	850	38	tax	tax	NOUN
ftr-439	850	39	)	)	PUNCT
ftr-439	850	40	;	;	PUNCT
ftr-439	850	41	jorge	jorge	PROPN
ftr-439	850	42	martinez	martinez	PROPN
ftr-439	850	43	-	-	PUNCT
ftr-439	850	44	vazquez	vazquez	PROPN
ftr-439	850	45	&	&	CCONJ
ftr-439	850	46	l.f	l.f	PROPN
ftr-439	850	47	.	.	PROPN
ftr-439	850	48	jameson	jameson	PROPN
ftr-439	850	49	boex	boex	PROPN
ftr-439	850	50	,	,	PUNCT
ftr-439	850	51	croatia	croatia	PROPN
ftr-439	850	52	adopts	adopt	VERB
ftr-439	850	53	tax	tax	NOUN
ftr-439	850	54	system	system	NOUN
ftr-439	850	55	to	to	ADP
ftr-439	850	56	market	market	NOUN
ftr-439	850	57	economy	economy	NOUN
ftr-439	850	58	,	,	PUNCT
ftr-439	850	59	13	13	NUM
ftr-439	850	60	tax	tax	NOUN
ftr-439	850	61	notes	note	NOUN
ftr-439	850	62	int'l	int'l	ADP
ftr-439	850	63	839	839	NUM
ftr-439	850	64	(	(	PUNCT
ftr-439	850	65	sept	sept	PROPN
ftr-439	850	66	.	.	PROPN
ftr-439	850	67	9	9	NUM
ftr-439	850	68	,	,	PUNCT
ftr-439	850	69	1996	1996	NUM
ftr-439	850	70	)	)	PUNCT
ftr-439	850	71	(	(	PUNCT
ftr-439	850	72	reporting	report	VERB
ftr-439	850	73	that	that	SCONJ
ftr-439	850	74	croatia	croatia	PROPN
ftr-439	850	75	had	have	AUX
ftr-439	850	76	adopted	adopt	VERB
ftr-439	850	77	a	a	DET
ftr-439	850	78	consumption	consumption	NOUN
ftr-439	850	79	tax	tax	NOUN
ftr-439	850	80	on	on	ADP
ftr-439	850	81	individuals	individual	NOUN
ftr-439	850	82	)	)	PUNCT
ftr-439	850	83	.	.	PUNCT
ftr-439	851	1	105	105	NUM
ftr-439	851	2	.	.	PUNCT
ftr-439	852	1	see	see	VERB
ftr-439	852	2	william	william	PROPN
ftr-439	852	3	p.	p.	PROPN
ftr-439	852	4	streng	streng	PROPN
ftr-439	852	5	,	,	PUNCT
ftr-439	852	6	russian	russian	PROPN
ftr-439	852	7	federation	federation	PROPN
ftr-439	852	8	tax	tax	NOUN
ftr-439	852	9	legislation	legislation	NOUN
ftr-439	852	10	impacting	impact	VERB
ftr-439	852	11	russia	russia	PROPN
ftr-439	852	12	based	base	VERB
ftr-439	852	13	oil	oil	NOUN
ftr-439	852	14	&	&	CCONJ
ftr-439	852	15	gas	gas	NOUN
ftr-439	852	16	operations	operation	NOUN
ftr-439	852	17	:	:	PUNCT
ftr-439	852	18	endless	endless	ADJ
ftr-439	852	19	(	(	PUNCT
ftr-439	852	20	?	?	NUM
ftr-439	852	21	)	)	PUNCT
ftr-439	852	22	transition	transition	NOUN
ftr-439	852	23	,	,	PUNCT
ftr-439	852	24	15	15	NUM
ftr-439	852	25	hous	hous	ADJ
ftr-439	852	26	.	.	PUNCT
ftr-439	853	1	j.	j.	PROPN
ftr-439	853	2	int'l	int'l	PROPN
ftr-439	853	3	l.	l.	PROPN
ftr-439	853	4	553	553	NUM
ftr-439	853	5	,	,	PUNCT
ftr-439	853	6	570	570	NUM
ftr-439	853	7	-	-	SYM
ftr-439	853	8	71	71	NUM
ftr-439	853	9	(	(	PUNCT
ftr-439	853	10	1993	1993	NUM
ftr-439	853	11	)	)	PUNCT
ftr-439	853	12	.	.	PUNCT
ftr-439	854	1	[	[	X
ftr-439	854	2	vol	vol	X
ftr-439	854	3	4:2	4:2	NUM
ftr-439	854	4	international	international	ADJ
ftr-439	854	5	comity	comity	NOUN
ftr-439	854	6	and	and	CCONJ
ftr-439	854	7	the	the	DET
ftr-439	854	8	foreign	foreign	ADJ
ftr-439	854	9	tar	tar	NOUN
ftr-439	854	10	credit	credit	NOUN
ftr-439	854	11	matter	matter	NOUN
ftr-439	854	12	of	of	ADP
ftr-439	854	13	sound	sound	ADJ
ftr-439	854	14	income	income	NOUN
ftr-439	854	15	tax	tax	NOUN
ftr-439	854	16	policy	policy	NOUN
ftr-439	854	17	.	.	PUNCT
ftr-439	855	1	more	more	ADV
ftr-439	855	2	importantly	importantly	ADV
ftr-439	855	3	,	,	PUNCT
ftr-439	855	4	they	they	PRON
ftr-439	855	5	fall	fall	VERB
ftr-439	855	6	far	far	ADV
ftr-439	855	7	short	short	ADV
ftr-439	855	8	of	of	ADP
ftr-439	855	9	the	the	DET
ftr-439	855	10	relief	relief	NOUN
ftr-439	855	11	needed	need	VERB
ftr-439	855	12	to	to	PART
ftr-439	855	13	appropriately	appropriately	ADV
ftr-439	855	14	relieve	relieve	VERB
ftr-439	855	15	instances	instance	NOUN
ftr-439	855	16	of	of	ADP
ftr-439	855	17	clear	clear	ADJ
ftr-439	855	18	international	international	ADJ
ftr-439	855	19	double	double	ADJ
ftr-439	855	20	taxation	taxation	NOUN
ftr-439	855	21	.	.	PUNCT
ftr-439	856	1	the	the	DET
ftr-439	856	2	second	second	ADJ
ftr-439	856	3	restrictive	restrictive	ADJ
ftr-439	856	4	feature	feature	NOUN
ftr-439	856	5	of	of	ADP
ftr-439	856	6	the	the	DET
ftr-439	856	7	regulations	regulation	NOUN
ftr-439	856	8	is	be	AUX
ftr-439	856	9	in	in	ADP
ftr-439	856	10	the	the	DET
ftr-439	856	11	requirement	requirement	NOUN
ftr-439	856	12	that	that	SCONJ
ftr-439	856	13	the	the	DET
ftr-439	856	14	tax	tax	NOUN
ftr-439	856	15	be	be	AUX
ftr-439	856	16	in	in	ADP
ftr-439	856	17	lieu	lieu	NOUN
ftr-439	856	18	of	of	ADP
ftr-439	856	19	all	all	DET
ftr-439	856	20	income	income	NOUN
ftr-439	856	21	taxes	taxis	NOUN
ftr-439	856	22	imposed	impose	VERB
ftr-439	856	23	in	in	ADP
ftr-439	856	24	the	the	DET
ftr-439	856	25	jurisdiction	jurisdiction	NOUN
ftr-439	856	26	on	on	ADP
ftr-439	856	27	the	the	DET
ftr-439	856	28	segment	segment	NOUN
ftr-439	856	29	of	of	ADP
ftr-439	856	30	the	the	DET
ftr-439	856	31	income	income	NOUN
ftr-439	856	32	of	of	ADP
ftr-439	856	33	the	the	DET
ftr-439	856	34	taxpayer	taxpayer	NOUN
ftr-439	856	35	with	with	ADP
ftr-439	856	36	respect	respect	NOUN
ftr-439	856	37	to	to	ADP
ftr-439	856	38	which	which	PRON
ftr-439	856	39	the	the	DET
ftr-439	856	40	section	section	NOUN
ftr-439	856	41	903	903	NUM
ftr-439	856	42	credit	credit	NOUN
ftr-439	856	43	is	be	AUX
ftr-439	856	44	claimed	claim	VERB
ftr-439	856	45	.	.	PUNCT
ftr-439	857	1	it	it	PRON
ftr-439	857	2	is	be	AUX
ftr-439	857	3	not	not	PART
ftr-439	857	4	at	at	ADV
ftr-439	857	5	all	all	ADV
ftr-439	857	6	uncommon	uncommon	ADJ
ftr-439	857	7	for	for	SCONJ
ftr-439	857	8	a	a	DET
ftr-439	857	9	jurisdiction	jurisdiction	NOUN
ftr-439	857	10	to	to	PART
ftr-439	857	11	impose	impose	VERB
ftr-439	857	12	more	more	ADJ
ftr-439	857	13	than	than	ADP
ftr-439	857	14	one	one	NUM
ftr-439	857	15	general	general	ADJ
ftr-439	857	16	income	income	NOUN
ftr-439	857	17	tax	tax	NOUN
ftr-439	857	18	.	.	PUNCT
ftr-439	858	1	sometimes	sometimes	ADV
ftr-439	858	2	multiple	multiple	ADJ
ftr-439	858	3	taxes	taxis	NOUN
ftr-439	858	4	are	be	AUX
ftr-439	858	5	imposed	impose	VERB
ftr-439	858	6	at	at	ADP
ftr-439	858	7	the	the	DET
ftr-439	858	8	national	national	ADJ
ftr-439	858	9	level	level	NOUN
ftr-439	858	10	,	,	PUNCT
ftr-439	858	11	as	as	ADP
ftr-439	858	12	in	in	ADP
ftr-439	858	13	our	our	PRON
ftr-439	858	14	example	example	NOUN
ftr-439	858	15	,	,	PUNCT
ftr-439	858	16	and	and	CCONJ
ftr-439	858	17	sometimes	sometimes	ADV
ftr-439	858	18	,	,	PUNCT
ftr-439	858	19	as	as	ADP
ftr-439	858	20	in	in	ADP
ftr-439	858	21	the	the	DET
ftr-439	858	22	united	united	PROPN
ftr-439	858	23	states	states	PROPN
ftr-439	858	24	,	,	PUNCT
ftr-439	858	25	subnational	subnational	ADJ
ftr-439	858	26	governments	government	NOUN
ftr-439	858	27	impose	impose	VERB
ftr-439	858	28	taxes	taxis	NOUN
ftr-439	858	29	that	that	PRON
ftr-439	858	30	parallel	parallel	VERB
ftr-439	858	31	the	the	DET
ftr-439	858	32	tax	tax	NOUN
ftr-439	858	33	imposed	impose	VERB
ftr-439	858	34	by	by	ADP
ftr-439	858	35	the	the	DET
ftr-439	858	36	national	national	ADJ
ftr-439	858	37	government	government	NOUN
ftr-439	858	38	.	.	PUNCT
ftr-439	859	1	generally	generally	ADV
ftr-439	859	2	the	the	DET
ftr-439	859	3	tax	tax	NOUN
ftr-439	859	4	proposed	propose	VERB
ftr-439	859	5	for	for	ADP
ftr-439	859	6	crediting	credit	VERB
ftr-439	859	7	under	under	ADP
ftr-439	859	8	section	section	NOUN
ftr-439	859	9	903	903	NUM
ftr-439	859	10	is	be	AUX
ftr-439	859	11	imposed	impose	VERB
ftr-439	859	12	in	in	ADP
ftr-439	859	13	place	place	NOUN
ftr-439	859	14	of	of	ADP
ftr-439	859	15	less	less	ADJ
ftr-439	859	16	than	than	ADP
ftr-439	859	17	all	all	PRON
ftr-439	859	18	of	of	ADP
ftr-439	859	19	the	the	DET
ftr-439	859	20	income	income	NOUN
ftr-439	859	21	taxes	taxis	NOUN
ftr-439	859	22	imposed	impose	VERB
ftr-439	859	23	in	in	ADP
ftr-439	859	24	the	the	DET
ftr-439	859	25	jurisdiction	jurisdiction	NOUN
ftr-439	859	26	.	.	PUNCT
ftr-439	860	1	when	when	SCONJ
ftr-439	860	2	that	that	PRON
ftr-439	860	3	occurs	occur	VERB
ftr-439	860	4	,	,	PUNCT
ftr-439	860	5	the	the	DET
ftr-439	860	6	tax	tax	NOUN
ftr-439	860	7	can	can	AUX
ftr-439	860	8	never	never	ADV
ftr-439	860	9	be	be	AUX
ftr-439	860	10	credited	credit	VERB
ftr-439	860	11	as	as	ADP
ftr-439	860	12	an	an	DET
ftr-439	860	13	"	"	PUNCT
ftr-439	860	14	in	in	ADP
ftr-439	860	15	lieu	lieu	NOUN
ftr-439	860	16	of	of	ADP
ftr-439	860	17	"	"	PUNCT
ftr-439	860	18	tax	tax	NOUN
ftr-439	860	19	.	.	PUNCT
ftr-439	861	1	this	this	DET
ftr-439	861	2	somewhat	somewhat	ADV
ftr-439	861	3	shocking	shocking	ADJ
ftr-439	861	4	result	result	NOUN
ftr-439	861	5	is	be	AUX
ftr-439	861	6	illustrated	illustrate	VERB
ftr-439	861	7	by	by	ADP
ftr-439	861	8	the	the	DET
ftr-439	861	9	real	real	ADJ
ftr-439	861	10	world	world	NOUN
ftr-439	861	11	result	result	NOUN
ftr-439	861	12	in	in	ADP
ftr-439	861	13	allstate	allstate	PROPN
ftr-439	861	14	insurance	insurance	NOUN
ftr-439	861	15	company	company	PROPN
ftr-439	861	16	v.	v.	PROPN
ftr-439	861	17	united	united	PROPN
ftr-439	861	18	states.106	states.106	PROPN
ftr-439	861	19	that	that	DET
ftr-439	861	20	case	case	NOUN
ftr-439	861	21	raised	raise	VERB
ftr-439	861	22	the	the	DET
ftr-439	861	23	question	question	NOUN
ftr-439	861	24	of	of	ADP
ftr-439	861	25	whether	whether	SCONJ
ftr-439	861	26	the	the	DET
ftr-439	861	27	canadian	canadian	ADJ
ftr-439	861	28	tax	tax	NOUN
ftr-439	861	29	on	on	ADP
ftr-439	861	30	insurance	insurance	NOUN
ftr-439	861	31	premiums	premium	NOUN
ftr-439	861	32	received	receive	VERB
ftr-439	861	33	by	by	ADP
ftr-439	861	34	a	a	DET
ftr-439	861	35	casualty	casualty	NOUN
ftr-439	861	36	insurance	insurance	NOUN
ftr-439	861	37	company	company	NOUN
ftr-439	861	38	could	could	AUX
ftr-439	861	39	be	be	AUX
ftr-439	861	40	credited	credit	VERB
ftr-439	861	41	under	under	ADP
ftr-439	861	42	section	section	NOUN
ftr-439	861	43	903	903	NUM
ftr-439	861	44	.	.	PUNCT
ftr-439	862	1	several	several	ADJ
ftr-439	862	2	courts	court	NOUN
ftr-439	862	3	had	have	AUX
ftr-439	862	4	previously	previously	ADV
ftr-439	862	5	found	find	VERB
ftr-439	862	6	that	that	SCONJ
ftr-439	862	7	very	very	ADJ
ftr-439	862	8	tax	tax	NOUN
ftr-439	862	9	to	to	PART
ftr-439	862	10	be	be	AUX
ftr-439	862	11	an	an	DET
ftr-439	862	12	"	"	PUNCT
ftr-439	862	13	in	in	ADP
ftr-439	862	14	lieu	lieu	NOUN
ftr-439	862	15	of	of	ADP
ftr-439	862	16	"	"	PUNCT
ftr-439	862	17	tax	tax	NOUN
ftr-439	862	18	,	,	PUNCT
ftr-439	862	19	but	but	CCONJ
ftr-439	862	20	those	those	DET
ftr-439	862	21	decisions	decision	NOUN
ftr-439	862	22	had	have	AUX
ftr-439	862	23	involved	involve	VERB
ftr-439	862	24	life	life	NOUN
ftr-439	862	25	insurance	insurance	NOUN
ftr-439	862	26	companies	company	NOUN
ftr-439	862	27	.	.	PUNCT
ftr-439	863	1	under	under	ADP
ftr-439	863	2	canadian	canadian	ADJ
ftr-439	863	3	law	law	NOUN
ftr-439	863	4	,	,	PUNCT
ftr-439	863	5	life	life	NOUN
ftr-439	863	6	insurance	insurance	NOUN
ftr-439	863	7	companies	company	NOUN
ftr-439	863	8	are	be	AUX
ftr-439	863	9	not	not	PART
ftr-439	863	10	subject	subject	ADJ
ftr-439	863	11	to	to	ADP
ftr-439	863	12	the	the	DET
ftr-439	863	13	canadian	canadian	ADJ
ftr-439	863	14	income	income	NOUN
ftr-439	863	15	tax	tax	NOUN
ftr-439	863	16	but	but	CCONJ
ftr-439	863	17	casualty	casualty	NOUN
ftr-439	863	18	insurance	insurance	NOUN
ftr-439	863	19	companies	company	NOUN
ftr-439	863	20	are	be	AUX
ftr-439	863	21	.	.	PUNCT
ftr-439	864	1	thus	thus	ADV
ftr-439	864	2	,	,	PUNCT
ftr-439	864	3	the	the	DET
ftr-439	864	4	court	court	NOUN
ftr-439	864	5	held	hold	VERB
ftr-439	864	6	that	that	SCONJ
ftr-439	864	7	the	the	DET
ftr-439	864	8	tax	tax	NOUN
ftr-439	864	9	on	on	ADP
ftr-439	864	10	premiums	premium	NOUN
ftr-439	864	11	,	,	PUNCT
ftr-439	864	12	while	while	SCONJ
ftr-439	864	13	creditable	creditable	ADJ
ftr-439	864	14	by	by	ADP
ftr-439	864	15	life	life	NOUN
ftr-439	864	16	insurance	insurance	NOUN
ftr-439	864	17	companies	company	NOUN
ftr-439	864	18	,	,	PUNCT
ftr-439	864	19	was	be	AUX
ftr-439	864	20	not	not	PART
ftr-439	864	21	creditable	creditable	ADJ
ftr-439	864	22	by	by	ADP
ftr-439	864	23	this	this	DET
ftr-439	864	24	taxpayer	taxpayer	NOUN
ftr-439	864	25	because	because	SCONJ
ftr-439	864	26	the	the	DET
ftr-439	864	27	tax	tax	NOUN
ftr-439	864	28	was	be	AUX
ftr-439	864	29	imposed	impose	VERB
ftr-439	864	30	,	,	PUNCT
ftr-439	864	31	not	not	PART
ftr-439	864	32	in	in	ADP
ftr-439	864	33	substitution	substitution	NOUN
ftr-439	864	34	for	for	ADP
ftr-439	864	35	the	the	DET
ftr-439	864	36	income	income	NOUN
ftr-439	864	37	tax	tax	NOUN
ftr-439	864	38	,	,	PUNCT
ftr-439	864	39	but	but	CCONJ
ftr-439	864	40	in	in	ADP
ftr-439	864	41	addition	addition	NOUN
ftr-439	864	42	to	to	ADP
ftr-439	864	43	the	the	DET
ftr-439	864	44	income	income	NOUN
ftr-439	864	45	tax	tax	NOUN
ftr-439	864	46	.	.	PUNCT
ftr-439	865	1	had	have	VERB
ftr-439	865	2	the	the	DET
ftr-439	865	3	taxpayer	taxpayer	NOUN
ftr-439	865	4	in	in	ADP
ftr-439	865	5	allstate	allstate	PROPN
ftr-439	865	6	been	be	AUX
ftr-439	865	7	subject	subject	ADJ
ftr-439	865	8	to	to	ADP
ftr-439	865	9	two	two	NUM
ftr-439	865	10	income	income	NOUN
ftr-439	865	11	taxes	taxis	NOUN
ftr-439	865	12	,	,	PUNCT
ftr-439	865	13	both	both	PRON
ftr-439	865	14	would	would	AUX
ftr-439	865	15	have	have	AUX
ftr-439	865	16	been	be	AUX
ftr-439	865	17	creditable	creditable	ADJ
ftr-439	865	18	.	.	PUNCT
ftr-439	866	1	moreover	moreover	ADV
ftr-439	866	2	,	,	PUNCT
ftr-439	866	3	if	if	SCONJ
ftr-439	866	4	the	the	DET
ftr-439	866	5	tax	tax	NOUN
ftr-439	866	6	on	on	ADP
ftr-439	866	7	premiums	premium	NOUN
ftr-439	866	8	had	have	AUX
ftr-439	866	9	been	be	AUX
ftr-439	866	10	imposed	impose	VERB
ftr-439	866	11	in	in	ADP
ftr-439	866	12	place	place	NOUN
ftr-439	866	13	of	of	ADP
ftr-439	866	14	both	both	PRON
ftr-439	866	15	of	of	ADP
ftr-439	866	16	those	those	DET
ftr-439	866	17	income	income	NOUN
ftr-439	866	18	taxes	taxis	NOUN
ftr-439	866	19	,	,	PUNCT
ftr-439	866	20	the	the	DET
ftr-439	866	21	tax	tax	NOUN
ftr-439	866	22	on	on	ADP
ftr-439	866	23	premiums	premium	NOUN
ftr-439	866	24	would	would	AUX
ftr-439	866	25	have	have	AUX
ftr-439	866	26	been	be	AUX
ftr-439	866	27	creditable	creditable	ADJ
ftr-439	866	28	as	as	ADP
ftr-439	866	29	an	an	DET
ftr-439	866	30	"	"	PUNCT
ftr-439	866	31	in	in	ADP
ftr-439	866	32	lieu	lieu	NOUN
ftr-439	866	33	of	of	ADP
ftr-439	866	34	'	'	PUNCT
ftr-439	866	35	tax	tax	NOUN
ftr-439	866	36	.	.	PUNCT
ftr-439	867	1	however	however	ADV
ftr-439	867	2	,	,	PUNCT
ftr-439	867	3	because	because	SCONJ
ftr-439	867	4	the	the	DET
ftr-439	867	5	tax	tax	NOUN
ftr-439	867	6	on	on	ADP
ftr-439	867	7	premiums	premium	NOUN
ftr-439	867	8	only	only	ADV
ftr-439	867	9	replaced	replace	VERB
ftr-439	867	10	one	one	NUM
ftr-439	867	11	of	of	ADP
ftr-439	867	12	the	the	DET
ftr-439	867	13	income	income	NOUN
ftr-439	867	14	taxes	taxis	NOUN
ftr-439	867	15	,	,	PUNCT
ftr-439	867	16	it	it	PRON
ftr-439	867	17	could	could	AUX
ftr-439	867	18	not	not	PART
ftr-439	867	19	be	be	AUX
ftr-439	867	20	credited	credit	VERB
ftr-439	867	21	-	-	PUNCT
ftr-439	867	22	an	an	DET
ftr-439	867	23	utterly	utterly	ADV
ftr-439	867	24	bizarre	bizarre	ADJ
ftr-439	867	25	result	result	NOUN
ftr-439	867	26	.	.	PUNCT
ftr-439	868	1	an	an	DET
ftr-439	868	2	equally	equally	ADV
ftr-439	868	3	inappropriate	inappropriate	ADJ
ftr-439	868	4	consequence	consequence	NOUN
ftr-439	868	5	of	of	ADP
ftr-439	868	6	the	the	DET
ftr-439	868	7	substitution	substitution	NOUN
ftr-439	868	8	requirement	requirement	NOUN
ftr-439	868	9	occurs	occur	VERB
ftr-439	868	10	in	in	ADP
ftr-439	868	11	connection	connection	NOUN
ftr-439	868	12	with	with	ADP
ftr-439	868	13	the	the	DET
ftr-439	868	14	imposition	imposition	NOUN
ftr-439	868	15	of	of	ADP
ftr-439	868	16	alternative	alternative	ADJ
ftr-439	868	17	taxes	taxis	NOUN
ftr-439	868	18	,	,	PUNCT
ftr-439	868	19	a	a	DET
ftr-439	868	20	point	point	NOUN
ftr-439	868	21	further	far	ADV
ftr-439	868	22	developed	develop	VERB
ftr-439	868	23	in	in	ADP
ftr-439	868	24	the	the	DET
ftr-439	868	25	following	follow	VERB
ftr-439	868	26	section	section	NOUN
ftr-439	868	27	and	and	CCONJ
ftr-439	868	28	illustrated	illustrate	VERB
ftr-439	868	29	in	in	ADP
ftr-439	868	30	the	the	DET
ftr-439	868	31	example	example	NOUN
ftr-439	868	32	by	by	ADP
ftr-439	868	33	the	the	DET
ftr-439	868	34	alternative	alternative	ADJ
ftr-439	868	35	tax	tax	NOUN
ftr-439	868	36	imposed	impose	VERB
ftr-439	868	37	under	under	ADP
ftr-439	868	38	article	article	NOUN
ftr-439	868	39	12	12	NUM
ftr-439	868	40	.	.	PUNCT
ftr-439	869	1	as	as	ADP
ftr-439	869	2	under	under	ADP
ftr-439	869	3	our	our	PRON
ftr-439	869	4	own	own	ADJ
ftr-439	869	5	code	code	NOUN
ftr-439	869	6	,	,	PUNCT
ftr-439	869	7	taxpayers	taxpayer	NOUN
ftr-439	869	8	in	in	ADP
ftr-439	869	9	the	the	DET
ftr-439	869	10	hypothetical	hypothetical	ADJ
ftr-439	869	11	jurisdiction	jurisdiction	NOUN
ftr-439	869	12	are	be	AUX
ftr-439	869	13	required	require	VERB
ftr-439	869	14	to	to	PART
ftr-439	869	15	pay	pay	VERB
ftr-439	869	16	an	an	DET
ftr-439	869	17	alternative	alternative	ADJ
ftr-439	869	18	tax	tax	NOUN
ftr-439	869	19	if	if	SCONJ
ftr-439	869	20	the	the	DET
ftr-439	869	21	amount	amount	NOUN
ftr-439	869	22	of	of	ADP
ftr-439	869	23	the	the	DET
ftr-439	869	24	tax	tax	NOUN
ftr-439	869	25	exceeds	exceed	VERB
ftr-439	869	26	the	the	DET
ftr-439	869	27	amount	amount	NOUN
ftr-439	869	28	of	of	ADP
ftr-439	869	29	the	the	DET
ftr-439	869	30	regular	regular	ADJ
ftr-439	869	31	income	income	NOUN
ftr-439	869	32	tax	tax	NOUN
ftr-439	869	33	.	.	PUNCT
ftr-439	870	1	however	however	ADV
ftr-439	870	2	,	,	PUNCT
ftr-439	870	3	under	under	ADP
ftr-439	870	4	the	the	DET
ftr-439	870	5	typical	typical	ADJ
ftr-439	870	6	alternative	alternative	ADJ
ftr-439	870	7	tax	tax	NOUN
ftr-439	870	8	,	,	PUNCT
ftr-439	870	9	taxpayers	taxpayer	NOUN
ftr-439	870	10	remains	remain	VERB
ftr-439	870	11	subject	subject	ADJ
ftr-439	870	12	to	to	ADP
ftr-439	870	13	the	the	DET
ftr-439	870	14	regular	regular	ADJ
ftr-439	870	15	income	income	NOUN
ftr-439	870	16	tax	tax	NOUN
ftr-439	870	17	.	.	PUNCT
ftr-439	871	1	when	when	SCONJ
ftr-439	871	2	the	the	DET
ftr-439	871	3	alternative	alternative	ADJ
ftr-439	871	4	tax	tax	NOUN
ftr-439	871	5	,	,	PUNCT
ftr-439	871	6	rather	rather	ADV
ftr-439	871	7	than	than	ADP
ftr-439	871	8	the	the	DET
ftr-439	871	9	income	income	NOUN
ftr-439	871	10	tax	tax	NOUN
ftr-439	871	11	,	,	PUNCT
ftr-439	871	12	is	be	AUX
ftr-439	871	13	paid	pay	VERB
ftr-439	871	14	,	,	PUNCT
ftr-439	871	15	the	the	DET
ftr-439	871	16	payment	payment	NOUN
ftr-439	871	17	should	should	AUX
ftr-439	871	18	without	without	ADP
ftr-439	871	19	question	question	NOUN
ftr-439	871	20	be	be	AUX
ftr-439	871	21	creditable	creditable	ADJ
ftr-439	871	22	under	under	ADP
ftr-439	871	23	section	section	NOUN
ftr-439	871	24	903	903	NUM
ftr-439	871	25	as	as	ADP
ftr-439	871	26	the	the	DET
ftr-439	871	27	106	106	NUM
ftr-439	871	28	.	.	PUNCT
ftr-439	872	1	419	419	NUM
ftr-439	872	2	f.2d	f.2d	ADP
ftr-439	872	3	409	409	NUM
ftr-439	872	4	(	(	PUNCT
ftr-439	872	5	1969	1969	NUM
ftr-439	872	6	)	)	PUNCT
ftr-439	872	7	.	.	PUNCT
ftr-439	873	1	19991	19991	NUM
ftr-439	873	2	florida	florida	PROPN
ftr-439	873	3	tax	tax	NOUN
ftr-439	873	4	review	review	NOUN
ftr-439	873	5	payment	payment	NOUN
ftr-439	873	6	is	be	AUX
ftr-439	873	7	plainly	plainly	ADV
ftr-439	873	8	in	in	ADP
ftr-439	873	9	lieu	lieu	NOUN
ftr-439	873	10	of	of	ADP
ftr-439	873	11	the	the	DET
ftr-439	873	12	payment	payment	NOUN
ftr-439	873	13	of	of	ADP
ftr-439	873	14	the	the	DET
ftr-439	873	15	income	income	NOUN
ftr-439	873	16	tax	tax	NOUN
ftr-439	873	17	.	.	PUNCT
ftr-439	874	1	however	however	ADV
ftr-439	874	2	,	,	PUNCT
ftr-439	874	3	because	because	SCONJ
ftr-439	874	4	the	the	DET
ftr-439	874	5	taxpayer	taxpayer	NOUN
ftr-439	874	6	remains	remain	VERB
ftr-439	874	7	subject	subject	ADJ
ftr-439	874	8	to	to	ADP
ftr-439	874	9	the	the	DET
ftr-439	874	10	income	income	NOUN
ftr-439	874	11	tax	tax	NOUN
ftr-439	874	12	(	(	PUNCT
ftr-439	874	13	although	although	SCONJ
ftr-439	874	14	none	none	NOUN
ftr-439	874	15	is	be	AUX
ftr-439	874	16	paid	pay	VERB
ftr-439	874	17	)	)	PUNCT
ftr-439	874	18	,	,	PUNCT
ftr-439	874	19	the	the	DET
ftr-439	874	20	regulations	regulation	NOUN
ftr-439	874	21	treat	treat	VERB
ftr-439	874	22	the	the	DET
ftr-439	874	23	alternative	alternative	ADJ
ftr-439	874	24	tax	tax	NOUN
ftr-439	874	25	as	as	SCONJ
ftr-439	874	26	imposed	impose	VERB
ftr-439	874	27	in	in	ADP
ftr-439	874	28	addition	addition	NOUN
ftr-439	874	29	to	to	ADP
ftr-439	874	30	the	the	DET
ftr-439	874	31	income	income	NOUN
ftr-439	874	32	tax	tax	NOUN
ftr-439	874	33	and	and	CCONJ
ftr-439	874	34	thus	thus	ADV
ftr-439	874	35	not	not	PART
ftr-439	874	36	at	at	ADV
ftr-439	874	37	all	all	ADV
ftr-439	874	38	creditable	creditable	ADJ
ftr-439	874	39	.	.	PUNCT
ftr-439	875	1	this	this	DET
ftr-439	875	2	surprising	surprising	ADJ
ftr-439	875	3	result	result	NOUN
ftr-439	875	4	is	be	AUX
ftr-439	875	5	clearly	clearly	ADV
ftr-439	875	6	required	require	VERB
ftr-439	875	7	by	by	ADP
ftr-439	875	8	the	the	DET
ftr-439	875	9	regulations	regulation	NOUN
ftr-439	875	10	when	when	SCONJ
ftr-439	875	11	the	the	DET
ftr-439	875	12	minimum	minimum	ADJ
ftr-439	875	13	tax	tax	NOUN
ftr-439	875	14	is	be	AUX
ftr-439	875	15	smaller	small	ADJ
ftr-439	875	16	than	than	ADP
ftr-439	875	17	the	the	DET
ftr-439	875	18	regular	regular	ADJ
ftr-439	875	19	income	income	NOUN
ftr-439	875	20	tax	tax	NOUN
ftr-439	875	21	so	so	SCONJ
ftr-439	875	22	that	that	SCONJ
ftr-439	875	23	some	some	DET
ftr-439	875	24	regular	regular	ADJ
ftr-439	875	25	tax	tax	NOUN
ftr-439	875	26	must	must	AUX
ftr-439	875	27	be	be	AUX
ftr-439	875	28	paid	pay	VERB
ftr-439	875	29	.	.	PUNCT
ftr-439	876	1	in	in	ADP
ftr-439	876	2	the	the	DET
ftr-439	876	3	example	example	NOUN
ftr-439	876	4	provided	provide	VERB
ftr-439	876	5	in	in	ADP
ftr-439	876	6	the	the	DET
ftr-439	876	7	regulations	regulation	NOUN
ftr-439	876	8	,	,	PUNCT
ftr-439	876	9	the	the	DET
ftr-439	876	10	taxpayer	taxpayer	NOUN
ftr-439	876	11	has	have	VERB
ftr-439	876	12	an	an	DET
ftr-439	876	13	alternative	alternative	ADJ
ftr-439	876	14	tax	tax	NOUN
ftr-439	876	15	liability	liability	NOUN
ftr-439	876	16	of	of	ADP
ftr-439	876	17	30x	30x	NOUN
ftr-439	876	18	and	and	CCONJ
ftr-439	876	19	an	an	DET
ftr-439	876	20	income	income	NOUN
ftr-439	876	21	tax	tax	NOUN
ftr-439	876	22	liability	liability	NOUN
ftr-439	876	23	of	of	ADP
ftr-439	876	24	100x	100x	NUM
ftr-439	876	25	against	against	ADP
ftr-439	876	26	which	which	PRON
ftr-439	876	27	the	the	DET
ftr-439	876	28	30x	30x	NOUN
ftr-439	876	29	may	may	AUX
ftr-439	876	30	be	be	AUX
ftr-439	876	31	credited	credit	VERB
ftr-439	876	32	.	.	PUNCT
ftr-439	877	1	the	the	DET
ftr-439	877	2	conclusion	conclusion	NOUN
ftr-439	877	3	reached	reach	VERB
ftr-439	877	4	is	be	AUX
ftr-439	877	5	that	that	SCONJ
ftr-439	877	6	the	the	DET
ftr-439	877	7	30x	30x	NOUN
ftr-439	877	8	may	may	AUX
ftr-439	877	9	not	not	PART
ftr-439	877	10	be	be	AUX
ftr-439	877	11	credited	credit	VERB
ftr-439	877	12	under	under	ADP
ftr-439	877	13	section	section	NOUN
ftr-439	877	14	903	903	NUM
ftr-439	877	15	because	because	SCONJ
ftr-439	877	16	it	it	PRON
ftr-439	877	17	is	be	AUX
ftr-439	877	18	imposed	impose	VERB
ftr-439	877	19	"	"	PUNCT
ftr-439	877	20	in	in	ADP
ftr-439	877	21	addition	addition	NOUN
ftr-439	877	22	to	to	ADP
ftr-439	877	23	,	,	PUNCT
ftr-439	877	24	and	and	CCONJ
ftr-439	877	25	not	not	PART
ftr-439	877	26	in	in	ADP
ftr-439	877	27	substitution	substitution	NOUN
ftr-439	877	28	for	for	ADP
ftr-439	877	29	,	,	PUNCT
ftr-439	877	30	the	the	DET
ftr-439	877	31	generally	generally	ADV
ftr-439	877	32	imposed	impose	VERB
ftr-439	877	33	income	income	NOUN
ftr-439	877	34	tax	tax	NOUN
ftr-439	877	35	.	.	PUNCT
ftr-439	877	36	""w	""w	PUNCT
ftr-439	877	37	that	that	DET
ftr-439	877	38	result	result	NOUN
ftr-439	877	39	is	be	AUX
ftr-439	877	40	less	less	ADV
ftr-439	877	41	clear	clear	ADJ
ftr-439	877	42	under	under	ADP
ftr-439	877	43	the	the	DET
ftr-439	877	44	regulations	regulation	NOUN
ftr-439	877	45	if	if	SCONJ
ftr-439	877	46	the	the	DET
ftr-439	877	47	minimum	minimum	ADJ
ftr-439	877	48	tax	tax	NOUN
ftr-439	877	49	exceeds	exceed	VERB
ftr-439	877	50	the	the	DET
ftr-439	877	51	income	income	NOUN
ftr-439	877	52	tax	tax	NOUN
ftr-439	877	53	so	so	SCONJ
ftr-439	877	54	that	that	SCONJ
ftr-439	877	55	only	only	ADV
ftr-439	877	56	a	a	DET
ftr-439	877	57	minimum	minimum	ADJ
ftr-439	877	58	tax	tax	NOUN
ftr-439	877	59	must	must	AUX
ftr-439	877	60	be	be	AUX
ftr-439	877	61	paid	pay	VERB
ftr-439	877	62	.	.	PUNCT
ftr-439	878	1	in	in	ADP
ftr-439	878	2	that	that	DET
ftr-439	878	3	event	event	NOUN
ftr-439	878	4	,	,	PUNCT
ftr-439	878	5	it	it	PRON
ftr-439	878	6	may	may	AUX
ftr-439	878	7	be	be	AUX
ftr-439	878	8	argued	argue	VERB
ftr-439	878	9	that	that	SCONJ
ftr-439	878	10	the	the	DET
ftr-439	878	11	minimum	minimum	ADJ
ftr-439	878	12	tax	tax	NOUN
ftr-439	878	13	is	be	AUX
ftr-439	878	14	in	in	ADP
ftr-439	878	15	complete	complete	ADJ
ftr-439	878	16	substitution	substitution	NOUN
ftr-439	878	17	for	for	ADP
ftr-439	878	18	the	the	DET
ftr-439	878	19	regular	regular	ADJ
ftr-439	878	20	income	income	NOUN
ftr-439	878	21	tax	tax	NOUN
ftr-439	878	22	and	and	CCONJ
ftr-439	878	23	thus	thus	ADV
ftr-439	878	24	is	be	AUX
ftr-439	878	25	creditable	creditable	ADJ
ftr-439	878	26	.	.	PUNCT
ftr-439	879	1	however	however	ADV
ftr-439	879	2	,	,	PUNCT
ftr-439	879	3	the	the	DET
ftr-439	879	4	service	service	NOUN
ftr-439	879	5	is	be	AUX
ftr-439	879	6	evidently	evidently	ADV
ftr-439	879	7	of	of	ADP
ftr-439	879	8	the	the	DET
ftr-439	879	9	view	view	NOUN
ftr-439	879	10	that	that	SCONJ
ftr-439	879	11	even	even	ADV
ftr-439	879	12	if	if	SCONJ
ftr-439	879	13	no	no	DET
ftr-439	879	14	amount	amount	NOUN
ftr-439	879	15	of	of	ADP
ftr-439	879	16	income	income	NOUN
ftr-439	879	17	tax	tax	NOUN
ftr-439	879	18	is	be	AUX
ftr-439	879	19	payable	payable	ADJ
ftr-439	879	20	,	,	PUNCT
ftr-439	879	21	a	a	DET
ftr-439	879	22	taxpayer	taxpayer	NOUN
ftr-439	879	23	remains	remain	VERB
ftr-439	879	24	subject	subject	ADJ
ftr-439	879	25	to	to	ADP
ftr-439	879	26	the	the	DET
ftr-439	879	27	income	income	NOUN
ftr-439	879	28	tax	tax	NOUN
ftr-439	879	29	and	and	CCONJ
ftr-439	879	30	thus	thus	ADV
ftr-439	879	31	a	a	DET
ftr-439	879	32	minimum	minimum	ADJ
ftr-439	879	33	tax	tax	NOUN
ftr-439	879	34	can	can	AUX
ftr-439	879	35	never	never	ADV
ftr-439	879	36	be	be	AUX
ftr-439	879	37	treated	treat	VERB
ftr-439	879	38	as	as	ADP
ftr-439	879	39	an	an	DET
ftr-439	879	40	"	"	PUNCT
ftr-439	879	41	in	in	ADP
ftr-439	879	42	lieu	lieu	NOUN
ftr-439	879	43	of	of	ADP
ftr-439	879	44	'	'	PUNCT
ftr-439	879	45	tax	tax	NOUN
ftr-439	879	46	.	.	PUNCT
ftr-439	879	47	03	03	NUM
ftr-439	880	1	while	while	SCONJ
ftr-439	880	2	that	that	DET
ftr-439	880	3	result	result	NOUN
ftr-439	880	4	seems	seem	VERB
ftr-439	880	5	particularly	particularly	ADV
ftr-439	880	6	harsh	harsh	ADJ
ftr-439	880	7	,	,	PUNCT
ftr-439	880	8	it	it	PRON
ftr-439	880	9	may	may	AUX
ftr-439	880	10	nevertheless	nevertheless	ADV
ftr-439	880	11	be	be	AUX
ftr-439	880	12	required	require	VERB
ftr-439	880	13	to	to	PART
ftr-439	880	14	avoid	avoid	VERB
ftr-439	880	15	an	an	DET
ftr-439	880	16	even	even	ADV
ftr-439	880	17	more	more	ADV
ftr-439	880	18	absurd	absurd	ADJ
ftr-439	880	19	result	result	NOUN
ftr-439	880	20	.	.	PUNCT
ftr-439	881	1	plainly	plainly	ADV
ftr-439	881	2	,	,	PUNCT
ftr-439	881	3	if	if	SCONJ
ftr-439	881	4	the	the	DET
ftr-439	881	5	minimum	minimum	ADJ
ftr-439	881	6	tax	tax	NOUN
ftr-439	881	7	is	be	AUX
ftr-439	881	8	one	one	NUM
ftr-439	881	9	dollar	dollar	NOUN
ftr-439	881	10	less	less	ADJ
ftr-439	881	11	than	than	ADP
ftr-439	881	12	the	the	DET
ftr-439	881	13	regular	regular	ADJ
ftr-439	881	14	tax	tax	NOUN
ftr-439	881	15	,	,	PUNCT
ftr-439	881	16	none	none	NOUN
ftr-439	881	17	of	of	ADP
ftr-439	881	18	it	it	PRON
ftr-439	881	19	may	may	AUX
ftr-439	881	20	be	be	AUX
ftr-439	881	21	credited	credit	VERB
ftr-439	881	22	.	.	PUNCT
ftr-439	882	1	to	to	PART
ftr-439	882	2	allow	allow	VERB
ftr-439	882	3	the	the	DET
ftr-439	882	4	crediting	crediting	NOUN
ftr-439	882	5	of	of	ADP
ftr-439	882	6	the	the	DET
ftr-439	882	7	entire	entire	ADJ
ftr-439	882	8	tax	tax	NOUN
ftr-439	882	9	if	if	SCONJ
ftr-439	882	10	it	it	PRON
ftr-439	882	11	is	be	AUX
ftr-439	882	12	one	one	NUM
ftr-439	882	13	dollar	dollar	NOUN
ftr-439	882	14	more	more	ADJ
ftr-439	882	15	than	than	ADP
ftr-439	882	16	the	the	DET
ftr-439	882	17	regular	regular	ADJ
ftr-439	882	18	tax	tax	NOUN
ftr-439	882	19	would	would	AUX
ftr-439	882	20	be	be	AUX
ftr-439	882	21	hopelessly	hopelessly	ADV
ftr-439	882	22	irrational	irrational	ADJ
ftr-439	882	23	.	.	PUNCT
ftr-439	883	1	this	this	DET
ftr-439	883	2	feature	feature	NOUN
ftr-439	883	3	of	of	ADP
ftr-439	883	4	the	the	DET
ftr-439	883	5	section	section	NOUN
ftr-439	883	6	903	903	NUM
ftr-439	883	7	regulations	regulation	NOUN
ftr-439	883	8	is	be	AUX
ftr-439	883	9	particularly	particularly	ADV
ftr-439	883	10	objectionable	objectionable	ADJ
ftr-439	883	11	when	when	SCONJ
ftr-439	883	12	viewed	view	VERB
ftr-439	883	13	in	in	ADP
ftr-439	883	14	connection	connection	NOUN
ftr-439	883	15	with	with	ADP
ftr-439	883	16	the	the	DET
ftr-439	883	17	regulations	regulation	NOUN
ftr-439	883	18	to	to	PART
ftr-439	883	19	section	section	VERB
ftr-439	883	20	901	901	NUM
ftr-439	883	21	.	.	PUNCT
ftr-439	884	1	the	the	DET
ftr-439	884	2	result	result	NOUN
ftr-439	884	3	in	in	ADP
ftr-439	884	4	allstate	allstate	PROPN
ftr-439	884	5	occurs	occur	VERB
ftr-439	884	6	because	because	SCONJ
ftr-439	884	7	the	the	DET
ftr-439	884	8	"	"	PUNCT
ftr-439	884	9	in	in	ADP
ftr-439	884	10	lieu	lieu	NOUN
ftr-439	884	11	of	of	ADP
ftr-439	884	12	'	'	PUNCT
ftr-439	884	13	tax	tax	NOUN
ftr-439	884	14	must	must	AUX
ftr-439	884	15	be	be	AUX
ftr-439	884	16	in	in	ADP
ftr-439	884	17	substitution	substitution	NOUN
ftr-439	884	18	for	for	ADP
ftr-439	884	19	all	all	DET
ftr-439	884	20	income	income	NOUN
ftr-439	884	21	taxes	taxis	NOUN
ftr-439	884	22	to	to	PART
ftr-439	884	23	avoid	avoid	VERB
ftr-439	884	24	being	be	AUX
ftr-439	884	25	characterized	characterize	VERB
ftr-439	884	26	as	as	SCONJ
ftr-439	884	27	imposed	impose	VERB
ftr-439	884	28	in	in	ADP
ftr-439	884	29	addition	addition	NOUN
ftr-439	884	30	to	to	ADP
ftr-439	884	31	an	an	DET
ftr-439	884	32	income	income	NOUN
ftr-439	884	33	tax	tax	NOUN
ftr-439	884	34	.	.	PUNCT
ftr-439	885	1	put	put	VERB
ftr-439	885	2	differently	differently	ADV
ftr-439	885	3	,	,	PUNCT
ftr-439	885	4	for	for	ADP
ftr-439	885	5	the	the	DET
ftr-439	885	6	purpose	purpose	NOUN
ftr-439	885	7	of	of	ADP
ftr-439	885	8	section	section	NOUN
ftr-439	885	9	903	903	NUM
ftr-439	885	10	,	,	PUNCT
ftr-439	885	11	income	income	NOUN
ftr-439	885	12	taxes	taxis	NOUN
ftr-439	885	13	are	be	AUX
ftr-439	885	14	not	not	PART
ftr-439	885	15	treated	treat	VERB
ftr-439	885	16	as	as	ADP
ftr-439	885	17	separate	separate	ADJ
ftr-439	885	18	taxes	taxis	NOUN
ftr-439	885	19	,	,	PUNCT
ftr-439	885	20	each	each	PRON
ftr-439	885	21	of	of	ADP
ftr-439	885	22	which	which	PRON
ftr-439	885	23	may	may	AUX
ftr-439	885	24	be	be	AUX
ftr-439	885	25	replaced	replace	VERB
ftr-439	885	26	by	by	ADP
ftr-439	885	27	a	a	DET
ftr-439	885	28	non	non	ADJ
ftr-439	885	29	-	-	ADJ
ftr-439	885	30	income	income	ADJ
ftr-439	885	31	tax	tax	NOUN
ftr-439	885	32	that	that	PRON
ftr-439	885	33	is	be	AUX
ftr-439	885	34	a	a	DET
ftr-439	885	35	creditable	creditable	ADJ
ftr-439	885	36	"	"	PUNCT
ftr-439	885	37	in	in	ADP
ftr-439	885	38	lieu	lieu	NOUN
ftr-439	885	39	of	of	ADP
ftr-439	885	40	'	'	PUNCT
ftr-439	885	41	tax	tax	NOUN
ftr-439	885	42	.	.	PUNCT
ftr-439	886	1	rather	rather	ADV
ftr-439	886	2	,	,	PUNCT
ftr-439	886	3	all	all	DET
ftr-439	886	4	income	income	NOUN
ftr-439	886	5	taxes	taxis	NOUN
ftr-439	886	6	are	be	AUX
ftr-439	886	7	treated	treat	VERB
ftr-439	886	8	as	as	ADP
ftr-439	886	9	a	a	DET
ftr-439	886	10	single	single	ADJ
ftr-439	886	11	tax	tax	NOUN
ftr-439	886	12	which	which	PRON
ftr-439	886	13	must	must	AUX
ftr-439	886	14	be	be	AUX
ftr-439	886	15	entirely	entirely	ADV
ftr-439	886	16	replaced	replace	VERB
ftr-439	886	17	by	by	ADP
ftr-439	886	18	the	the	DET
ftr-439	886	19	"	"	PUNCT
ftr-439	886	20	in	in	ADP
ftr-439	886	21	lieu	lieu	NOUN
ftr-439	886	22	of	of	ADP
ftr-439	886	23	'	'	PUNCT
ftr-439	886	24	tax	tax	NOUN
ftr-439	886	25	for	for	ADP
ftr-439	886	26	that	that	DET
ftr-439	886	27	tax	tax	NOUN
ftr-439	886	28	to	to	PART
ftr-439	886	29	be	be	AUX
ftr-439	886	30	creditable	creditable	ADJ
ftr-439	886	31	.	.	PUNCT
ftr-439	887	1	that	that	DET
ftr-439	887	2	aggregation	aggregation	NOUN
ftr-439	887	3	of	of	ADP
ftr-439	887	4	what	what	PRON
ftr-439	887	5	in	in	ADP
ftr-439	887	6	fact	fact	NOUN
ftr-439	887	7	are	be	AUX
ftr-439	887	8	separate	separate	ADJ
ftr-439	887	9	taxes	taxis	NOUN
ftr-439	887	10	occurs	occur	VERB
ftr-439	887	11	under	under	ADP
ftr-439	887	12	the	the	DET
ftr-439	887	13	regulations	regulation	NOUN
ftr-439	887	14	for	for	ADP
ftr-439	887	15	the	the	DET
ftr-439	887	16	purpose	purpose	NOUN
ftr-439	887	17	of	of	ADP
ftr-439	887	18	reducing	reduce	VERB
ftr-439	887	19	the	the	DET
ftr-439	887	20	number	number	NOUN
ftr-439	887	21	of	of	ADP
ftr-439	887	22	foreign	foreign	ADJ
ftr-439	887	23	taxes	taxis	NOUN
ftr-439	887	24	that	that	PRON
ftr-439	887	25	can	can	AUX
ftr-439	887	26	qualify	qualify	VERB
ftr-439	887	27	under	under	ADP
ftr-439	887	28	section	section	NOUN
ftr-439	887	29	903	903	NUM
ftr-439	887	30	.	.	PUNCT
ftr-439	888	1	as	as	SCONJ
ftr-439	888	2	has	have	AUX
ftr-439	888	3	been	be	AUX
ftr-439	888	4	observed	observe	VERB
ftr-439	888	5	,	,	PUNCT
ftr-439	888	6	under	under	ADP
ftr-439	888	7	section	section	NOUN
ftr-439	888	8	901	901	NUM
ftr-439	888	9	,	,	PUNCT
ftr-439	888	10	the	the	DET
ftr-439	888	11	regulations	regulation	NOUN
ftr-439	888	12	and	and	CCONJ
ftr-439	888	13	the	the	DET
ftr-439	888	14	service	service	NOUN
ftr-439	888	15	's	's	PART
ftr-439	888	16	practice	practice	NOUN
ftr-439	888	17	require	require	VERB
ftr-439	888	18	extreme	extreme	ADJ
ftr-439	888	19	fragmentation	fragmentation	NOUN
ftr-439	888	20	of	of	ADP
ftr-439	888	21	what	what	PRON
ftr-439	888	22	in	in	ADP
ftr-439	888	23	common	common	ADJ
ftr-439	888	24	understanding	understanding	NOUN
ftr-439	888	25	would	would	AUX
ftr-439	888	26	be	be	AUX
ftr-439	888	27	treated	treat	VERB
ftr-439	888	28	as	as	ADP
ftr-439	888	29	a	a	DET
ftr-439	888	30	single	single	ADJ
ftr-439	888	31	taxing	tax	VERB
ftr-439	888	32	provision	provision	NOUN
ftr-439	888	33	-	-	PUNCT
ftr-439	888	34	again	again	ADV
ftr-439	888	35	for	for	ADP
ftr-439	888	36	the	the	DET
ftr-439	888	37	purpose	purpose	NOUN
ftr-439	888	38	of	of	ADP
ftr-439	888	39	limiting	limit	VERB
ftr-439	888	40	the	the	DET
ftr-439	888	41	number	number	NOUN
ftr-439	888	42	of	of	ADP
ftr-439	888	43	foreign	foreign	ADJ
ftr-439	888	44	taxes	taxis	NOUN
ftr-439	888	45	that	that	PRON
ftr-439	888	46	may	may	AUX
ftr-439	888	47	be	be	AUX
ftr-439	888	48	credited	credit	VERB
ftr-439	888	49	.	.	PUNCT
ftr-439	889	1	the	the	DET
ftr-439	889	2	only	only	ADJ
ftr-439	889	3	unifying	unifying	ADJ
ftr-439	889	4	theme	theme	NOUN
ftr-439	889	5	to	to	ADP
ftr-439	889	6	these	these	DET
ftr-439	889	7	sharply	sharply	ADV
ftr-439	889	8	inconsistent	inconsistent	ADJ
ftr-439	889	9	jurisprudential	jurisprudential	ADJ
ftr-439	889	10	approaches	approach	NOUN
ftr-439	889	11	is	be	AUX
ftr-439	889	12	that	that	SCONJ
ftr-439	889	13	both	both	PRON
ftr-439	889	14	improperly	improperly	ADV
ftr-439	889	15	restrict	restrict	VERB
ftr-439	889	16	the	the	DET
ftr-439	889	17	scope	scope	NOUN
ftr-439	889	18	of	of	ADP
ftr-439	889	19	the	the	DET
ftr-439	889	20	foreign	foreign	ADJ
ftr-439	889	21	tax	tax	NOUN
ftr-439	889	22	credit	credit	NOUN
ftr-439	889	23	.	.	PUNCT
ftr-439	890	1	107	107	NUM
ftr-439	890	2	.	.	PUNCT
ftr-439	890	3	regs	regs	PROPN
ftr-439	890	4	.	.	PUNCT
ftr-439	891	1	§	§	PROPN
ftr-439	891	2	1.903	1.903	NUM
ftr-439	891	3	-	-	SYM
ftr-439	891	4	1(b)(3	1(b)(3	NUM
ftr-439	891	5	)	)	PUNCT
ftr-439	891	6	,	,	PUNCT
ftr-439	891	7	ex	ex	NOUN
ftr-439	891	8	.	.	NOUN
ftr-439	891	9	5	5	NUM
ftr-439	891	10	.	.	NUM
ftr-439	891	11	108	108	NUM
ftr-439	891	12	.	.	PUNCT
ftr-439	892	1	see	see	VERB
ftr-439	892	2	rev	rev	PROPN
ftr-439	892	3	.	.	PROPN
ftr-439	892	4	rul	rul	PROPN
ftr-439	892	5	.	.	PUNCT
ftr-439	893	1	91	91	NUM
ftr-439	893	2	-	-	SYM
ftr-439	893	3	45	45	NUM
ftr-439	893	4	,	,	PUNCT
ftr-439	893	5	1991	1991	NUM
ftr-439	893	6	-	-	SYM
ftr-439	893	7	2	2	NUM
ftr-439	893	8	c.b	c.b	PROPN
ftr-439	893	9	.	.	PROPN
ftr-439	893	10	336	336	NUM
ftr-439	893	11	(	(	PUNCT
ftr-439	893	12	mexican	mexican	ADJ
ftr-439	893	13	business	business	NOUN
ftr-439	893	14	assets	asset	NOUN
ftr-439	893	15	tax	tax	NOUN
ftr-439	893	16	)	)	PUNCT
ftr-439	893	17	.	.	PUNCT
ftr-439	894	1	[	[	X
ftr-439	894	2	vol	vol	X
ftr-439	894	3	4:2	4:2	NUM
ftr-439	894	4	international	international	ADJ
ftr-439	894	5	comig	comig	NOUN
ftr-439	894	6	and	and	CCONJ
ftr-439	894	7	the	the	DET
ftr-439	894	8	foreign	foreign	ADJ
ftr-439	894	9	tar	tar	NOUN
ftr-439	894	10	credit	credit	NOUN
ftr-439	894	11	the	the	DET
ftr-439	894	12	fundamental	fundamental	ADJ
ftr-439	894	13	difficulty	difficulty	NOUN
ftr-439	894	14	with	with	ADP
ftr-439	894	15	the	the	DET
ftr-439	894	16	section	section	NOUN
ftr-439	894	17	903	903	NUM
ftr-439	894	18	credit	credit	NOUN
ftr-439	894	19	may	may	AUX
ftr-439	894	20	lie	lie	VERB
ftr-439	894	21	in	in	ADP
ftr-439	894	22	section	section	NOUN
ftr-439	894	23	901	901	NUM
ftr-439	894	24	.	.	PUNCT
ftr-439	895	1	as	as	ADV
ftr-439	895	2	long	long	ADV
ftr-439	895	3	as	as	SCONJ
ftr-439	895	4	the	the	DET
ftr-439	895	5	basic	basic	ADJ
ftr-439	895	6	foreign	foreign	ADJ
ftr-439	895	7	tax	tax	NOUN
ftr-439	895	8	credit	credit	NOUN
ftr-439	895	9	is	be	AUX
ftr-439	895	10	limited	limit	VERB
ftr-439	895	11	to	to	ADP
ftr-439	895	12	income	income	NOUN
ftr-439	895	13	taxes	taxis	NOUN
ftr-439	895	14	,	,	PUNCT
ftr-439	895	15	the	the	DET
ftr-439	895	16	supplemental	supplemental	ADJ
ftr-439	895	17	credit	credit	NOUN
ftr-439	895	18	must	must	AUX
ftr-439	895	19	be	be	AUX
ftr-439	895	20	limited	limit	VERB
ftr-439	895	21	to	to	ADP
ftr-439	895	22	taxes	taxis	NOUN
ftr-439	895	23	that	that	SCONJ
ftr-439	895	24	in	in	ADP
ftr-439	895	25	some	some	DET
ftr-439	895	26	fashion	fashion	NOUN
ftr-439	895	27	substitute	substitute	NOUN
ftr-439	895	28	for	for	ADP
ftr-439	895	29	the	the	DET
ftr-439	895	30	taxes	taxis	NOUN
ftr-439	895	31	otherwise	otherwise	ADV
ftr-439	895	32	creditable	creditable	ADJ
ftr-439	895	33	under	under	ADP
ftr-439	895	34	the	the	DET
ftr-439	895	35	basic	basic	ADJ
ftr-439	895	36	provision	provision	NOUN
ftr-439	895	37	.	.	PUNCT
ftr-439	896	1	otherwise	otherwise	ADV
ftr-439	896	2	,	,	PUNCT
ftr-439	896	3	the	the	DET
ftr-439	896	4	"	"	PUNCT
ftr-439	896	5	in	in	ADP
ftr-439	896	6	lieu	lieu	NOUN
ftr-439	896	7	of	of	ADP
ftr-439	896	8	'	'	PUNCT
ftr-439	896	9	credit	credit	NOUN
ftr-439	896	10	would	would	AUX
ftr-439	896	11	engulf	engulf	VERB
ftr-439	896	12	the	the	DET
ftr-439	896	13	basic	basic	ADJ
ftr-439	896	14	credit	credit	NOUN
ftr-439	896	15	and	and	CCONJ
ftr-439	896	16	that	that	SCONJ
ftr-439	896	17	,	,	PUNCT
ftr-439	896	18	at	at	ADP
ftr-439	896	19	least	least	ADJ
ftr-439	896	20	,	,	PUNCT
ftr-439	896	21	was	be	AUX
ftr-439	896	22	not	not	PART
ftr-439	896	23	intended	intend	VERB
ftr-439	896	24	and	and	CCONJ
ftr-439	896	25	would	would	AUX
ftr-439	896	26	not	not	PART
ftr-439	896	27	be	be	AUX
ftr-439	896	28	a	a	DET
ftr-439	896	29	sensible	sensible	ADJ
ftr-439	896	30	approach	approach	NOUN
ftr-439	896	31	to	to	ADP
ftr-439	896	32	defining	define	VERB
ftr-439	896	33	creditable	creditable	ADJ
ftr-439	896	34	taxes	taxis	NOUN
ftr-439	896	35	.	.	PUNCT
ftr-439	897	1	given	give	VERB
ftr-439	897	2	that	that	DET
ftr-439	897	3	limitation	limitation	NOUN
ftr-439	897	4	,	,	PUNCT
ftr-439	897	5	it	it	PRON
ftr-439	897	6	would	would	AUX
ftr-439	897	7	be	be	AUX
ftr-439	897	8	as	as	ADV
ftr-439	897	9	difficult	difficult	ADJ
ftr-439	897	10	to	to	PART
ftr-439	897	11	draft	draft	VERB
ftr-439	897	12	,	,	PUNCT
ftr-439	897	13	in	in	ADP
ftr-439	897	14	definitive	definitive	ADJ
ftr-439	897	15	form	form	NOUN
ftr-439	897	16	,	,	PUNCT
ftr-439	897	17	the	the	DET
ftr-439	897	18	reach	reach	NOUN
ftr-439	897	19	of	of	ADP
ftr-439	897	20	the	the	DET
ftr-439	897	21	"	"	PUNCT
ftr-439	897	22	in	in	ADP
ftr-439	897	23	lieu	lieu	NOUN
ftr-439	897	24	of	of	ADP
ftr-439	897	25	'	'	PUNCT
ftr-439	897	26	credit'0	credit'0	NOUN
ftr-439	897	27	however	however	ADV
ftr-439	897	28	,	,	PUNCT
ftr-439	897	29	as	as	SCONJ
ftr-439	897	30	has	have	AUX
ftr-439	897	31	already	already	ADV
ftr-439	897	32	been	be	AUX
ftr-439	897	33	developed	develop	VERB
ftr-439	897	34	in	in	ADP
ftr-439	897	35	other	other	ADJ
ftr-439	897	36	contexts	contexts	NOUN
ftr-439	897	37	,	,	PUNCT
ftr-439	897	38	the	the	DET
ftr-439	897	39	absence	absence	NOUN
ftr-439	897	40	of	of	ADP
ftr-439	897	41	a	a	DET
ftr-439	897	42	wholesale	wholesale	ADJ
ftr-439	897	43	revision	revision	NOUN
ftr-439	897	44	of	of	ADP
ftr-439	897	45	the	the	DET
ftr-439	897	46	definition	definition	NOUN
ftr-439	897	47	of	of	ADP
ftr-439	897	48	creditable	creditable	ADJ
ftr-439	897	49	taxes	taxis	NOUN
ftr-439	897	50	does	do	AUX
ftr-439	897	51	not	not	PART
ftr-439	897	52	justify	justify	VERB
ftr-439	897	53	the	the	DET
ftr-439	897	54	retention	retention	NOUN
ftr-439	897	55	of	of	ADP
ftr-439	897	56	the	the	DET
ftr-439	897	57	irrationalities	irrationality	NOUN
ftr-439	897	58	of	of	ADP
ftr-439	897	59	existing	exist	VERB
ftr-439	897	60	law	law	NOUN
ftr-439	897	61	.	.	PUNCT
ftr-439	898	1	at	at	ADP
ftr-439	898	2	the	the	DET
ftr-439	898	3	very	very	ADV
ftr-439	898	4	least	least	ADJ
ftr-439	898	5	,	,	PUNCT
ftr-439	898	6	taxes	taxis	NOUN
ftr-439	898	7	that	that	PRON
ftr-439	898	8	replace	replace	VERB
ftr-439	898	9	less	less	ADJ
ftr-439	898	10	than	than	ADP
ftr-439	898	11	all	all	DET
ftr-439	898	12	income	income	NOUN
ftr-439	898	13	taxes	taxis	NOUN
ftr-439	898	14	and	and	CCONJ
ftr-439	898	15	taxes	taxis	NOUN
ftr-439	898	16	that	that	PRON
ftr-439	898	17	reinforce	reinforce	VERB
ftr-439	898	18	income	income	NOUN
ftr-439	898	19	taxes	taxis	NOUN
ftr-439	898	20	,	,	PUNCT
ftr-439	898	21	as	as	SCONJ
ftr-439	898	22	do	do	VERB
ftr-439	898	23	the	the	DET
ftr-439	898	24	alternative	alternative	ADJ
ftr-439	898	25	taxes	taxis	NOUN
ftr-439	898	26	,	,	PUNCT
ftr-439	898	27	ought	ought	AUX
ftr-439	898	28	to	to	PART
ftr-439	898	29	be	be	AUX
ftr-439	898	30	creditable	creditable	ADJ
ftr-439	898	31	under	under	ADP
ftr-439	898	32	existing	exist	VERB
ftr-439	898	33	law	law	NOUN
ftr-439	898	34	.	.	PUNCT
ftr-439	899	1	while	while	SCONJ
ftr-439	899	2	the	the	DET
ftr-439	899	3	minimum	minimum	ADJ
ftr-439	899	4	tax	tax	NOUN
ftr-439	899	5	may	may	AUX
ftr-439	899	6	not	not	PART
ftr-439	899	7	be	be	AUX
ftr-439	899	8	creditable	creditable	ADJ
ftr-439	899	9	as	as	ADP
ftr-439	899	10	an	an	PRON
ftr-439	899	11	"	"	PUNCT
ftr-439	899	12	in	in	ADP
ftr-439	899	13	lieu	lieu	NOUN
ftr-439	899	14	of	of	ADP
ftr-439	899	15	'	'	PUNCT
ftr-439	899	16	tax	tax	NOUN
ftr-439	899	17	under	under	ADP
ftr-439	899	18	section	section	NOUN
ftr-439	899	19	903	903	NUM
ftr-439	899	20	,	,	PUNCT
ftr-439	899	21	the	the	DET
ftr-439	899	22	taxpayer	taxpayer	NOUN
ftr-439	899	23	still	still	ADV
ftr-439	899	24	has	have	VERB
ftr-439	899	25	one	one	NUM
ftr-439	899	26	argument	argument	NOUN
ftr-439	899	27	in	in	ADP
ftr-439	899	28	its	its	PRON
ftr-439	899	29	favor	favor	NOUN
ftr-439	899	30	.	.	PUNCT
ftr-439	900	1	if	if	SCONJ
ftr-439	900	2	the	the	DET
ftr-439	900	3	payment	payment	NOUN
ftr-439	900	4	of	of	ADP
ftr-439	900	5	the	the	DET
ftr-439	900	6	minimum	minimum	ADJ
ftr-439	900	7	tax	tax	NOUN
ftr-439	900	8	can	can	AUX
ftr-439	900	9	be	be	AUX
ftr-439	900	10	viewed	view	VERB
ftr-439	900	11	as	as	ADP
ftr-439	900	12	the	the	DET
ftr-439	900	13	payment	payment	NOUN
ftr-439	900	14	of	of	ADP
ftr-439	900	15	the	the	DET
ftr-439	900	16	regular	regular	ADJ
ftr-439	900	17	income	income	NOUN
ftr-439	900	18	tax	tax	NOUN
ftr-439	900	19	,	,	PUNCT
ftr-439	900	20	then	then	ADV
ftr-439	900	21	that	that	DET
ftr-439	900	22	payment	payment	NOUN
ftr-439	900	23	should	should	AUX
ftr-439	900	24	be	be	AUX
ftr-439	900	25	creditable	creditable	ADJ
ftr-439	900	26	under	under	ADP
ftr-439	900	27	section	section	NOUN
ftr-439	900	28	901	901	NUM
ftr-439	900	29	.	.	PUNCT
ftr-439	901	1	viii	viii	PROPN
ftr-439	901	2	.	.	PUNCT
ftr-439	902	1	multiple	multiple	ADJ
ftr-439	902	2	,	,	PUNCT
ftr-439	902	3	related	related	ADJ
ftr-439	902	4	taxes	taxis	NOUN
ftr-439	902	5	it	it	PRON
ftr-439	902	6	is	be	AUX
ftr-439	902	7	not	not	PART
ftr-439	902	8	at	at	ADV
ftr-439	902	9	all	all	ADV
ftr-439	902	10	uncommon	uncommon	ADJ
ftr-439	902	11	in	in	ADP
ftr-439	902	12	complex	complex	ADJ
ftr-439	902	13	tax	tax	NOUN
ftr-439	902	14	systems	system	NOUN
ftr-439	902	15	for	for	ADP
ftr-439	902	16	a	a	DET
ftr-439	902	17	single	single	ADJ
ftr-439	902	18	payment	payment	NOUN
ftr-439	902	19	to	to	PART
ftr-439	902	20	discharge	discharge	VERB
ftr-439	902	21	two	two	NUM
ftr-439	902	22	tax	tax	NOUN
ftr-439	902	23	liabilities	liability	NOUN
ftr-439	902	24	.	.	PUNCT
ftr-439	903	1	in	in	ADP
ftr-439	903	2	fact	fact	NOUN
ftr-439	903	3	,	,	PUNCT
ftr-439	903	4	the	the	DET
ftr-439	903	5	u.s	u.s	PROPN
ftr-439	903	6	.	.	PROPN
ftr-439	903	7	foreign	foreign	ADJ
ftr-439	903	8	tax	tax	NOUN
ftr-439	903	9	credit	credit	NOUN
ftr-439	903	10	is	be	AUX
ftr-439	903	11	one	one	NUM
ftr-439	903	12	example	example	NOUN
ftr-439	903	13	:	:	PUNCT
ftr-439	903	14	the	the	DET
ftr-439	903	15	payment	payment	NOUN
ftr-439	903	16	of	of	ADP
ftr-439	903	17	the	the	DET
ftr-439	903	18	foreign	foreign	ADJ
ftr-439	903	19	tax	tax	NOUN
ftr-439	903	20	discharges	discharge	NOUN
ftr-439	903	21	the	the	DET
ftr-439	903	22	taxpayer	taxpayer	NOUN
ftr-439	903	23	's	's	PART
ftr-439	903	24	liability	liability	NOUN
ftr-439	903	25	for	for	ADP
ftr-439	903	26	the	the	DET
ftr-439	903	27	u.s	u.s	PROPN
ftr-439	903	28	.	.	PROPN
ftr-439	903	29	income	income	NOUN
ftr-439	903	30	tax	tax	NOUN
ftr-439	903	31	.	.	PUNCT
ftr-439	904	1	one	one	NUM
ftr-439	904	2	of	of	ADP
ftr-439	904	3	the	the	DET
ftr-439	904	4	more	more	ADV
ftr-439	904	5	frequent	frequent	ADJ
ftr-439	904	6	reasons	reason	NOUN
ftr-439	904	7	for	for	ADP
ftr-439	904	8	adopting	adopt	VERB
ftr-439	904	9	such	such	DET
ftr-439	904	10	a	a	DET
ftr-439	904	11	system	system	NOUN
ftr-439	904	12	lies	lie	VERB
ftr-439	904	13	in	in	ADP
ftr-439	904	14	the	the	DET
ftr-439	904	15	inherent	inherent	ADJ
ftr-439	904	16	difficulty	difficulty	NOUN
ftr-439	904	17	of	of	ADP
ftr-439	904	18	administering	administer	VERB
ftr-439	904	19	an	an	DET
ftr-439	904	20	income	income	NOUN
ftr-439	904	21	tax	tax	NOUN
ftr-439	904	22	and	and	CCONJ
ftr-439	904	23	the	the	DET
ftr-439	904	24	relative	relative	ADJ
ftr-439	904	25	ease	ease	NOUN
ftr-439	904	26	with	with	ADP
ftr-439	904	27	which	which	DET
ftr-439	904	28	income	income	NOUN
ftr-439	904	29	can	can	AUX
ftr-439	904	30	be	be	AUX
ftr-439	904	31	concealed	conceal	VERB
ftr-439	904	32	from	from	ADP
ftr-439	904	33	understaffed	understaffed	ADJ
ftr-439	904	34	tax	tax	NOUN
ftr-439	904	35	collectors	collector	NOUN
ftr-439	904	36	.	.	PUNCT
ftr-439	905	1	in	in	ADP
ftr-439	905	2	response	response	NOUN
ftr-439	905	3	to	to	ADP
ftr-439	905	4	that	that	DET
ftr-439	905	5	reality	reality	NOUN
ftr-439	905	6	,	,	PUNCT
ftr-439	905	7	many	many	ADJ
ftr-439	905	8	government	government	NOUN
ftr-439	905	9	have	have	AUX
ftr-439	905	10	sought	seek	VERB
ftr-439	905	11	more	more	ADJ
ftr-439	905	12	objective	objective	ADJ
ftr-439	905	13	measures	measure	NOUN
ftr-439	905	14	of	of	ADP
ftr-439	905	15	income	income	NOUN
ftr-439	905	16	to	to	PART
ftr-439	905	17	use	use	VERB
ftr-439	905	18	as	as	ADP
ftr-439	905	19	a	a	DET
ftr-439	905	20	means	means	NOUN
ftr-439	905	21	of	of	ADP
ftr-439	905	22	verifying	verifying	NOUN
ftr-439	905	23	or	or	CCONJ
ftr-439	905	24	challenging	challenging	ADJ
ftr-439	905	25	reported	report	VERB
ftr-439	905	26	actual	actual	ADJ
ftr-439	905	27	income	income	NOUN
ftr-439	905	28	.	.	PUNCT
ftr-439	906	1	such	such	ADJ
ftr-439	906	2	measures	measure	NOUN
ftr-439	906	3	can	can	AUX
ftr-439	906	4	take	take	VERB
ftr-439	906	5	a	a	DET
ftr-439	906	6	variety	variety	NOUN
ftr-439	906	7	of	of	ADP
ftr-439	906	8	forms	form	NOUN
ftr-439	906	9	,	,	PUNCT
ftr-439	906	10	but	but	CCONJ
ftr-439	906	11	the	the	DET
ftr-439	906	12	most	most	ADV
ftr-439	906	13	natural	natural	ADJ
ftr-439	906	14	approach	approach	NOUN
ftr-439	906	15	to	to	PART
ftr-439	906	16	is	be	AUX
ftr-439	906	17	enact	enact	VERB
ftr-439	906	18	an	an	DET
ftr-439	906	19	alternative	alternative	ADJ
ftr-439	906	20	minimum	minimum	ADJ
ftr-439	906	21	tax	tax	NOUN
ftr-439	906	22	.	.	PUNCT
ftr-439	907	1	in	in	ADP
ftr-439	907	2	effect	effect	NOUN
ftr-439	907	3	,	,	PUNCT
ftr-439	907	4	the	the	DET
ftr-439	907	5	taxpayer	taxpayer	NOUN
ftr-439	907	6	's	's	PART
ftr-439	907	7	income	income	NOUN
ftr-439	907	8	tax	tax	NOUN
ftr-439	907	9	base	base	NOUN
ftr-439	907	10	is	be	AUX
ftr-439	907	11	not	not	PART
ftr-439	907	12	allowed	allow	VERB
ftr-439	907	13	to	to	PART
ftr-439	907	14	fall	fall	VERB
ftr-439	907	15	below	below	ADP
ftr-439	907	16	the	the	DET
ftr-439	907	17	more	more	ADV
ftr-439	907	18	objectively	objectively	ADV
ftr-439	907	19	determined	determine	VERB
ftr-439	907	20	alternative	alternative	NOUN
ftr-439	907	21	.	.	PUNCT
ftr-439	908	1	the	the	DET
ftr-439	908	2	french	french	ADJ
ftr-439	908	3	tax	tax	NOUN
ftr-439	908	4	involved	involve	VERB
ftr-439	908	5	in	in	ADP
ftr-439	908	6	keen	keen	ADJ
ftr-439	908	7	was	be	AUX
ftr-439	908	8	just	just	ADV
ftr-439	908	9	such	such	DET
ftr-439	908	10	a	a	DET
ftr-439	908	11	minimum	minimum	ADJ
ftr-439	908	12	tax	tax	NOUN
ftr-439	908	13	.	.	PUNCT
ftr-439	909	1	the	the	DET
ftr-439	909	2	tax	tax	NOUN
ftr-439	909	3	was	be	AUX
ftr-439	909	4	imposed	impose	VERB
ftr-439	909	5	on	on	ADP
ftr-439	909	6	an	an	DET
ftr-439	909	7	amount	amount	NOUN
ftr-439	909	8	computed	compute	VERB
ftr-439	909	9	by	by	ADP
ftr-439	909	10	reference	reference	NOUN
ftr-439	909	11	to	to	PART
ftr-439	909	12	rent	rent	VERB
ftr-439	909	13	paid	pay	VERB
ftr-439	909	14	,	,	PUNCT
ftr-439	909	15	unless	unless	SCONJ
ftr-439	909	16	actual	actual	ADJ
ftr-439	909	17	income	income	NOUN
ftr-439	909	18	were	be	AUX
ftr-439	909	19	greater	great	ADJ
ftr-439	909	20	,	,	PUNCT
ftr-439	909	21	in	in	ADP
ftr-439	909	22	which	which	DET
ftr-439	909	23	event	event	NOUN
ftr-439	909	24	the	the	DET
ftr-439	909	25	tax	tax	NOUN
ftr-439	909	26	was	be	AUX
ftr-439	909	27	imposed	impose	VERB
ftr-439	909	28	upon	upon	SCONJ
ftr-439	909	29	actual	actual	ADJ
ftr-439	909	30	income	income	NOUN
ftr-439	909	31	.	.	PUNCT
ftr-439	910	1	currently	currently	ADV
ftr-439	910	2	,	,	PUNCT
ftr-439	910	3	many	many	ADJ
ftr-439	910	4	latin	latin	ADJ
ftr-439	910	5	american	american	ADJ
ftr-439	910	6	countries	country	NOUN
ftr-439	910	7	have	have	AUX
ftr-439	910	8	enacted	enact	VERB
ftr-439	910	9	one	one	NUM
ftr-439	910	10	or	or	CCONJ
ftr-439	910	11	another	another	DET
ftr-439	910	12	version	version	NOUN
ftr-439	910	13	of	of	ADP
ftr-439	910	14	a	a	DET
ftr-439	910	15	"	"	PUNCT
ftr-439	910	16	business	business	NOUN
ftr-439	910	17	assets	asset	NOUN
ftr-439	910	18	tax	tax	NOUN
ftr-439	910	19	"	"	PUNCT
ftr-439	910	20	which	which	PRON
ftr-439	910	21	consists	consist	VERB
ftr-439	910	22	of	of	ADP
ftr-439	910	23	a	a	DET
ftr-439	910	24	very	very	ADV
ftr-439	910	25	low	low	ADJ
ftr-439	910	26	rate	rate	NOUN
ftr-439	910	27	of	of	ADP
ftr-439	910	28	tax	tax	NOUN
ftr-439	910	29	imposed	impose	VERB
ftr-439	910	30	upon	upon	SCONJ
ftr-439	910	31	the	the	DET
ftr-439	910	32	value	value	NOUN
ftr-439	910	33	of	of	ADP
ftr-439	910	34	a	a	DET
ftr-439	910	35	business	business	NOUN
ftr-439	910	36	'	'	PART
ftr-439	910	37	assets	asset	NOUN
ftr-439	910	38	.	.	PUNCT
ftr-439	911	1	"	"	PUNCT
ftr-439	911	2	'	'	PUNCT
ftr-439	911	3	the	the	DET
ftr-439	911	4	ultimate	ultimate	ADJ
ftr-439	911	5	tax	tax	NOUN
ftr-439	911	6	109	109	NUM
ftr-439	911	7	.	.	PUNCT
ftr-439	911	8	revisiting	revisit	VERB
ftr-439	911	9	the	the	DET
ftr-439	911	10	1954	1954	NUM
ftr-439	911	11	principal	principal	ADJ
ftr-439	911	12	tax	tax	NOUN
ftr-439	911	13	proposal	proposal	NOUN
ftr-439	911	14	,	,	PUNCT
ftr-439	911	15	this	this	DET
ftr-439	911	16	time	time	NOUN
ftr-439	911	17	as	as	ADP
ftr-439	911	18	a	a	DET
ftr-439	911	19	substitute	substitute	NOUN
ftr-439	911	20	for	for	ADP
ftr-439	911	21	§	§	PROPN
ftr-439	911	22	903	903	NUM
ftr-439	911	23	rather	rather	ADV
ftr-439	911	24	than	than	ADP
ftr-439	911	25	§	§	PROPN
ftr-439	911	26	901	901	NUM
ftr-439	911	27	,	,	PUNCT
ftr-439	911	28	however	however	ADV
ftr-439	911	29	,	,	PUNCT
ftr-439	911	30	might	might	AUX
ftr-439	911	31	be	be	AUX
ftr-439	911	32	a	a	DET
ftr-439	911	33	good	good	ADJ
ftr-439	911	34	place	place	NOUN
ftr-439	911	35	to	to	PART
ftr-439	911	36	begin	begin	VERB
ftr-439	911	37	.	.	PUNCT
ftr-439	912	1	110	110	X
ftr-439	912	2	.	.	PUNCT
ftr-439	912	3	see	see	VERB
ftr-439	912	4	peter	peter	PROPN
ftr-439	912	5	d.	d.	PROPN
ftr-439	912	6	byrne	byrne	PROPN
ftr-439	912	7	,	,	PUNCT
ftr-439	912	8	the	the	DET
ftr-439	912	9	business	business	NOUN
ftr-439	912	10	assets	asset	NOUN
ftr-439	912	11	tax	tax	NOUN
ftr-439	912	12	in	in	ADP
ftr-439	912	13	latin	latin	PROPN
ftr-439	912	14	america	america	PROPN
ftr-439	912	15	-	-	PUNCT
ftr-439	912	16	the	the	DET
ftr-439	912	17	end	end	NOUN
ftr-439	912	18	of	of	ADP
ftr-439	912	19	the	the	DET
ftr-439	912	20	beginning	beginning	NOUN
ftr-439	912	21	or	or	CCONJ
ftr-439	912	22	the	the	DET
ftr-439	912	23	beginning	beginning	NOUN
ftr-439	912	24	of	of	ADP
ftr-439	912	25	the	the	DET
ftr-439	912	26	end	end	NOUN
ftr-439	912	27	?	?	PUNCT
ftr-439	912	28	,	,	PUNCT
ftr-439	912	29	15	15	NUM
ftr-439	912	30	tax	tax	NOUN
ftr-439	912	31	notes	note	NOUN
ftr-439	912	32	int'l	int'l	ADP
ftr-439	912	33	941	941	NUM
ftr-439	912	34	(	(	PUNCT
ftr-439	912	35	sept	sept	PROPN
ftr-439	912	36	.	.	PROPN
ftr-439	912	37	22	22	NUM
ftr-439	912	38	,	,	PUNCT
ftr-439	912	39	1997	1997	NUM
ftr-439	912	40	)	)	PUNCT
ftr-439	912	41	.	.	PUNCT
ftr-439	913	1	19991	19991	NUM
ftr-439	913	2	florida	florida	PROPN
ftr-439	913	3	tax	tax	NOUN
ftr-439	913	4	review	review	NOUN
ftr-439	913	5	payable	payable	ADJ
ftr-439	913	6	is	be	AUX
ftr-439	913	7	the	the	DET
ftr-439	913	8	greater	great	ADJ
ftr-439	913	9	of	of	ADP
ftr-439	913	10	the	the	DET
ftr-439	913	11	income	income	NOUN
ftr-439	913	12	tax	tax	NOUN
ftr-439	913	13	or	or	CCONJ
ftr-439	913	14	the	the	DET
ftr-439	913	15	assets	asset	NOUN
ftr-439	913	16	tax	tax	NOUN
ftr-439	913	17	.	.	PUNCT
ftr-439	914	1	the	the	DET
ftr-439	914	2	evident	evident	ADJ
ftr-439	914	3	premise	premise	NOUN
ftr-439	914	4	of	of	ADP
ftr-439	914	5	such	such	DET
ftr-439	914	6	a	a	DET
ftr-439	914	7	tax	tax	NOUN
ftr-439	914	8	is	be	AUX
ftr-439	914	9	that	that	SCONJ
ftr-439	914	10	over	over	ADP
ftr-439	914	11	time	time	NOUN
ftr-439	914	12	for	for	SCONJ
ftr-439	914	13	any	any	DET
ftr-439	914	14	business	business	NOUN
ftr-439	914	15	to	to	PART
ftr-439	914	16	survive	survive	VERB
ftr-439	914	17	it	it	PRON
ftr-439	914	18	must	must	AUX
ftr-439	914	19	obtain	obtain	VERB
ftr-439	914	20	some	some	DET
ftr-439	914	21	reasonable	reasonable	ADJ
ftr-439	914	22	return	return	NOUN
ftr-439	914	23	on	on	ADP
ftr-439	914	24	its	its	PRON
ftr-439	914	25	invested	invest	VERB
ftr-439	914	26	capital	capital	NOUN
ftr-439	914	27	.	.	PUNCT
ftr-439	915	1	if	if	SCONJ
ftr-439	915	2	the	the	DET
ftr-439	915	3	business	business	NOUN
ftr-439	915	4	is	be	AUX
ftr-439	915	5	consistently	consistently	ADV
ftr-439	915	6	reporting	report	VERB
ftr-439	915	7	income	income	NOUN
ftr-439	915	8	below	below	ADP
ftr-439	915	9	that	that	DET
ftr-439	915	10	return	return	NOUN
ftr-439	915	11	,	,	PUNCT
ftr-439	915	12	it	it	PRON
ftr-439	915	13	may	may	AUX
ftr-439	915	14	be	be	AUX
ftr-439	915	15	inferred	infer	VERB
ftr-439	915	16	that	that	SCONJ
ftr-439	915	17	income	income	NOUN
ftr-439	915	18	is	be	AUX
ftr-439	915	19	being	be	AUX
ftr-439	915	20	concealed	conceal	VERB
ftr-439	915	21	or	or	CCONJ
ftr-439	915	22	improperly	improperly	ADV
ftr-439	915	23	diverted	divert	VERB
ftr-439	915	24	to	to	ADP
ftr-439	915	25	another	another	DET
ftr-439	915	26	jurisdiction	jurisdiction	NOUN
ftr-439	915	27	.	.	PUNCT
ftr-439	916	1	thus	thus	ADV
ftr-439	916	2	,	,	PUNCT
ftr-439	916	3	if	if	SCONJ
ftr-439	916	4	10	10	NUM
ftr-439	916	5	%	%	NOUN
ftr-439	916	6	is	be	AUX
ftr-439	916	7	a	a	DET
ftr-439	916	8	reasonable	reasonable	ADJ
ftr-439	916	9	minimum	minimum	NOUN
ftr-439	916	10	rate	rate	NOUN
ftr-439	916	11	of	of	ADP
ftr-439	916	12	return	return	NOUN
ftr-439	916	13	in	in	ADP
ftr-439	916	14	the	the	DET
ftr-439	916	15	economy	economy	NOUN
ftr-439	916	16	and	and	CCONJ
ftr-439	916	17	the	the	DET
ftr-439	916	18	prevailing	prevail	VERB
ftr-439	916	19	rate	rate	NOUN
ftr-439	916	20	of	of	ADP
ftr-439	916	21	tax	tax	NOUN
ftr-439	916	22	is	be	AUX
ftr-439	916	23	30	30	NUM
ftr-439	916	24	%	%	NOUN
ftr-439	916	25	,	,	PUNCT
ftr-439	916	26	the	the	DET
ftr-439	916	27	business	business	NOUN
ftr-439	916	28	ought	ought	AUX
ftr-439	916	29	to	to	PART
ftr-439	916	30	pay	pay	VERB
ftr-439	916	31	a	a	DET
ftr-439	916	32	tax	tax	NOUN
ftr-439	916	33	at	at	ADP
ftr-439	916	34	least	least	ADJ
ftr-439	916	35	equal	equal	ADJ
ftr-439	916	36	to	to	ADP
ftr-439	916	37	3	3	NUM
ftr-439	916	38	%	%	NOUN
ftr-439	916	39	of	of	ADP
ftr-439	916	40	the	the	DET
ftr-439	916	41	value	value	NOUN
ftr-439	916	42	of	of	ADP
ftr-439	916	43	the	the	DET
ftr-439	916	44	capital	capital	NOUN
ftr-439	916	45	of	of	ADP
ftr-439	916	46	the	the	DET
ftr-439	916	47	business	business	NOUN
ftr-439	916	48	.	.	PUNCT
ftr-439	917	1	a	a	DET
ftr-439	917	2	2	2	NUM
ftr-439	917	3	%	%	NOUN
ftr-439	917	4	assets	asset	NOUN
ftr-439	917	5	tax	tax	NOUN
ftr-439	917	6	accordingly	accordingly	ADV
ftr-439	917	7	would	would	AUX
ftr-439	917	8	function	function	VERB
ftr-439	917	9	as	as	ADP
ftr-439	917	10	an	an	DET
ftr-439	917	11	appropriate	appropriate	ADJ
ftr-439	917	12	minimum	minimum	ADJ
ftr-439	917	13	tax	tax	NOUN
ftr-439	917	14	that	that	PRON
ftr-439	917	15	would	would	AUX
ftr-439	917	16	limit	limit	VERB
ftr-439	917	17	the	the	DET
ftr-439	917	18	taxpayer	taxpayer	NOUN
ftr-439	917	19	's	's	PART
ftr-439	917	20	opportunities	opportunity	NOUN
ftr-439	917	21	to	to	PART
ftr-439	917	22	evade	evade	VERB
ftr-439	917	23	the	the	DET
ftr-439	917	24	regular	regular	ADJ
ftr-439	917	25	income	income	NOUN
ftr-439	917	26	tax	tax	NOUN
ftr-439	917	27	-	-	PUNCT
ftr-439	917	28	and	and	CCONJ
ftr-439	917	29	would	would	AUX
ftr-439	917	30	do	do	VERB
ftr-439	917	31	so	so	ADV
ftr-439	917	32	at	at	ADP
ftr-439	917	33	a	a	DET
ftr-439	917	34	minimum	minimum	ADJ
ftr-439	917	35	administrative	administrative	ADJ
ftr-439	917	36	cost	cost	NOUN
ftr-439	917	37	.	.	PUNCT
ftr-439	918	1	these	these	DET
ftr-439	918	2	minimum	minimum	ADJ
ftr-439	918	3	taxes	taxis	NOUN
ftr-439	918	4	are	be	AUX
ftr-439	918	5	not	not	PART
ftr-439	918	6	separate	separate	ADJ
ftr-439	918	7	property	property	NOUN
ftr-439	918	8	taxes	taxis	NOUN
ftr-439	918	9	.	.	PUNCT
ftr-439	919	1	there	there	PRON
ftr-439	919	2	are	be	VERB
ftr-439	919	3	integral	integral	ADJ
ftr-439	919	4	to	to	ADP
ftr-439	919	5	the	the	DET
ftr-439	919	6	income	income	NOUN
ftr-439	919	7	tax	tax	NOUN
ftr-439	919	8	system	system	NOUN
ftr-439	919	9	and	and	CCONJ
ftr-439	919	10	are	be	AUX
ftr-439	919	11	inseparable	inseparable	ADJ
ftr-439	919	12	from	from	ADP
ftr-439	919	13	that	that	DET
ftr-439	919	14	system	system	NOUN
ftr-439	919	15	.	.	PUNCT
ftr-439	920	1	"	"	PUNCT
ftr-439	920	2	'	'	PUNCT
ftr-439	920	3	the	the	DET
ftr-439	920	4	assets	asset	NOUN
ftr-439	920	5	taxes	taxis	NOUN
ftr-439	920	6	do	do	AUX
ftr-439	920	7	not	not	PART
ftr-439	920	8	result	result	VERB
ftr-439	920	9	in	in	ADP
ftr-439	920	10	a	a	DET
ftr-439	920	11	tax	tax	NOUN
ftr-439	920	12	liability	liability	NOUN
ftr-439	920	13	unless	unless	SCONJ
ftr-439	920	14	the	the	DET
ftr-439	920	15	income	income	NOUN
ftr-439	920	16	tax	tax	NOUN
ftr-439	920	17	payable	payable	NOUN
ftr-439	920	18	falls	fall	VERB
ftr-439	920	19	to	to	ADP
ftr-439	920	20	suspicious	suspicious	ADJ
ftr-439	920	21	levels	level	NOUN
ftr-439	920	22	.	.	PUNCT
ftr-439	921	1	they	they	PRON
ftr-439	921	2	are	be	AUX
ftr-439	921	3	fairly	fairly	ADV
ftr-439	921	4	clever	clever	ADJ
ftr-439	921	5	devices	device	NOUN
ftr-439	921	6	that	that	PRON
ftr-439	921	7	promote	promote	VERB
ftr-439	921	8	the	the	DET
ftr-439	921	9	efficient	efficient	ADJ
ftr-439	921	10	collection	collection	NOUN
ftr-439	921	11	of	of	ADP
ftr-439	921	12	the	the	DET
ftr-439	921	13	income	income	NOUN
ftr-439	921	14	tax	tax	NOUN
ftr-439	921	15	and	and	CCONJ
ftr-439	921	16	discourage	discourage	VERB
ftr-439	921	17	the	the	DET
ftr-439	921	18	development	development	NOUN
ftr-439	921	19	of	of	ADP
ftr-439	921	20	underground	underground	ADJ
ftr-439	921	21	economies	economy	NOUN
ftr-439	921	22	.	.	PUNCT
ftr-439	922	1	plainly	plainly	ADV
ftr-439	922	2	the	the	DET
ftr-439	922	3	role	role	NOUN
ftr-439	922	4	of	of	ADP
ftr-439	922	5	the	the	DET
ftr-439	922	6	united	united	PROPN
ftr-439	922	7	states	states	PROPN
ftr-439	922	8	should	should	AUX
ftr-439	922	9	be	be	AUX
ftr-439	922	10	to	to	PART
ftr-439	922	11	encourage	encourage	VERB
ftr-439	922	12	the	the	DET
ftr-439	922	13	invention	invention	NOUN
ftr-439	922	14	and	and	CCONJ
ftr-439	922	15	use	use	NOUN
ftr-439	922	16	of	of	ADP
ftr-439	922	17	such	such	ADJ
ftr-439	922	18	techniques	technique	NOUN
ftr-439	922	19	.	.	PUNCT
ftr-439	923	1	if	if	SCONJ
ftr-439	923	2	the	the	DET
ftr-439	923	3	amounts	amount	NOUN
ftr-439	923	4	paid	pay	VERB
ftr-439	923	5	under	under	ADP
ftr-439	923	6	the	the	DET
ftr-439	923	7	kinds	kind	NOUN
ftr-439	923	8	of	of	ADP
ftr-439	923	9	minimum	minimum	ADJ
ftr-439	923	10	taxes	taxis	NOUN
ftr-439	923	11	seen	see	VERB
ftr-439	923	12	in	in	ADP
ftr-439	923	13	keen	keen	ADJ
ftr-439	923	14	and	and	CCONJ
ftr-439	923	15	in	in	ADP
ftr-439	923	16	use	use	NOUN
ftr-439	923	17	in	in	ADP
ftr-439	923	18	latin	latin	PROPN
ftr-439	923	19	america	america	PROPN
ftr-439	923	20	are	be	AUX
ftr-439	923	21	not	not	PART
ftr-439	923	22	eligible	eligible	ADJ
ftr-439	923	23	for	for	ADP
ftr-439	923	24	the	the	DET
ftr-439	923	25	foreign	foreign	ADJ
ftr-439	923	26	tax	tax	NOUN
ftr-439	923	27	credit	credit	NOUN
ftr-439	923	28	,	,	PUNCT
ftr-439	923	29	the	the	DET
ftr-439	923	30	scope	scope	NOUN
ftr-439	923	31	of	of	ADP
ftr-439	923	32	the	the	DET
ftr-439	923	33	credit	credit	NOUN
ftr-439	923	34	is	be	AUX
ftr-439	923	35	defective	defective	ADJ
ftr-439	923	36	.	.	PUNCT
ftr-439	924	1	minimum	minimum	ADJ
ftr-439	924	2	taxes	taxis	NOUN
ftr-439	924	3	of	of	ADP
ftr-439	924	4	the	the	DET
ftr-439	924	5	business	business	NOUN
ftr-439	924	6	asset	asset	NOUN
ftr-439	924	7	tax	tax	NOUN
ftr-439	924	8	variety	variety	NOUN
ftr-439	924	9	can	can	AUX
ftr-439	924	10	assume	assume	VERB
ftr-439	924	11	a	a	DET
ftr-439	924	12	variety	variety	NOUN
ftr-439	924	13	of	of	ADP
ftr-439	924	14	forms	form	NOUN
ftr-439	924	15	,	,	PUNCT
ftr-439	924	16	the	the	DET
ftr-439	924	17	selection	selection	NOUN
ftr-439	924	18	of	of	ADP
ftr-439	924	19	which	which	PRON
ftr-439	924	20	is	be	AUX
ftr-439	924	21	very	very	ADV
ftr-439	924	22	largely	largely	ADV
ftr-439	924	23	arbitrary	arbitrary	ADJ
ftr-439	924	24	.	.	PUNCT
ftr-439	925	1	thus	thus	ADV
ftr-439	925	2	,	,	PUNCT
ftr-439	925	3	the	the	DET
ftr-439	925	4	law	law	NOUN
ftr-439	925	5	might	might	AUX
ftr-439	925	6	provide	provide	VERB
ftr-439	925	7	that	that	SCONJ
ftr-439	925	8	taxpayers	taxpayer	NOUN
ftr-439	925	9	are	be	AUX
ftr-439	925	10	liable	liable	ADJ
ftr-439	925	11	for	for	ADP
ftr-439	925	12	the	the	DET
ftr-439	925	13	assets	asset	NOUN
ftr-439	925	14	tax	tax	NOUN
ftr-439	925	15	but	but	CCONJ
ftr-439	925	16	that	that	SCONJ
ftr-439	925	17	the	the	DET
ftr-439	925	18	liability	liability	NOUN
ftr-439	925	19	is	be	AUX
ftr-439	925	20	discharged	discharge	VERB
ftr-439	925	21	by	by	ADP
ftr-439	925	22	payments	payment	NOUN
ftr-439	925	23	of	of	ADP
ftr-439	925	24	the	the	DET
ftr-439	925	25	income	income	NOUN
ftr-439	925	26	tax	tax	NOUN
ftr-439	925	27	.	.	PUNCT
ftr-439	926	1	conversely	conversely	ADV
ftr-439	926	2	,	,	PUNCT
ftr-439	926	3	the	the	DET
ftr-439	926	4	law	law	NOUN
ftr-439	926	5	might	might	AUX
ftr-439	926	6	provide	provide	VERB
ftr-439	926	7	that	that	SCONJ
ftr-439	926	8	taxpayers	taxpayer	NOUN
ftr-439	926	9	are	be	AUX
ftr-439	926	10	liable	liable	ADJ
ftr-439	926	11	for	for	ADP
ftr-439	926	12	the	the	DET
ftr-439	926	13	income	income	NOUN
ftr-439	926	14	tax	tax	NOUN
ftr-439	926	15	but	but	CCONJ
ftr-439	926	16	that	that	SCONJ
ftr-439	926	17	the	the	DET
ftr-439	926	18	liability	liability	NOUN
ftr-439	926	19	for	for	ADP
ftr-439	926	20	that	that	DET
ftr-439	926	21	tax	tax	NOUN
ftr-439	926	22	is	be	AUX
ftr-439	926	23	discharged	discharge	VERB
ftr-439	926	24	by	by	ADP
ftr-439	926	25	payments	payment	NOUN
ftr-439	926	26	of	of	ADP
ftr-439	926	27	the	the	DET
ftr-439	926	28	assets	asset	NOUN
ftr-439	926	29	tax	tax	NOUN
ftr-439	926	30	.	.	PUNCT
ftr-439	927	1	perhaps	perhaps	ADV
ftr-439	927	2	the	the	DET
ftr-439	927	3	easiest	easy	ADJ
ftr-439	927	4	formulation	formulation	NOUN
ftr-439	927	5	is	be	AUX
ftr-439	927	6	to	to	PART
ftr-439	927	7	say	say	VERB
ftr-439	927	8	that	that	SCONJ
ftr-439	927	9	the	the	DET
ftr-439	927	10	taxpayer	taxpayer	NOUN
ftr-439	927	11	is	be	AUX
ftr-439	927	12	liable	liable	ADJ
ftr-439	927	13	for	for	ADP
ftr-439	927	14	the	the	DET
ftr-439	927	15	greater	great	ADJ
ftr-439	927	16	of	of	ADP
ftr-439	927	17	the	the	DET
ftr-439	927	18	tax	tax	NOUN
ftr-439	927	19	imposed	impose	VERB
ftr-439	927	20	by	by	ADP
ftr-439	927	21	the	the	DET
ftr-439	927	22	income	income	NOUN
ftr-439	927	23	tax	tax	NOUN
ftr-439	927	24	or	or	CCONJ
ftr-439	927	25	the	the	DET
ftr-439	927	26	assets	asset	NOUN
ftr-439	927	27	tax	tax	NOUN
ftr-439	927	28	.	.	PUNCT
ftr-439	928	1	from	from	ADP
ftr-439	928	2	the	the	DET
ftr-439	928	3	perspective	perspective	NOUN
ftr-439	928	4	of	of	ADP
ftr-439	928	5	sound	sound	ADJ
ftr-439	928	6	income	income	NOUN
ftr-439	928	7	tax	tax	NOUN
ftr-439	928	8	policy	policy	NOUN
ftr-439	928	9	,	,	PUNCT
ftr-439	928	10	and	and	CCONJ
ftr-439	928	11	even	even	ADV
ftr-439	928	12	of	of	ADP
ftr-439	928	13	simple	simple	ADJ
ftr-439	928	14	good	good	ADJ
ftr-439	928	15	sense	sense	NOUN
ftr-439	928	16	,	,	PUNCT
ftr-439	928	17	it	it	PRON
ftr-439	928	18	should	should	AUX
ftr-439	928	19	not	not	PART
ftr-439	928	20	matter	matter	VERB
ftr-439	928	21	which	which	PRON
ftr-439	928	22	of	of	ADP
ftr-439	928	23	these	these	DET
ftr-439	928	24	formulations	formulation	NOUN
ftr-439	928	25	a	a	DET
ftr-439	928	26	country	country	NOUN
ftr-439	928	27	adopts	adopt	VERB
ftr-439	928	28	.	.	PUNCT
ftr-439	929	1	to	to	ADP
ftr-439	929	2	the	the	DET
ftr-439	929	3	extent	extent	NOUN
ftr-439	929	4	that	that	SCONJ
ftr-439	929	5	the	the	DET
ftr-439	929	6	full	full	ADJ
ftr-439	929	7	amount	amount	NOUN
ftr-439	929	8	paid	pay	VERB
ftr-439	929	9	under	under	ADP
ftr-439	929	10	the	the	DET
ftr-439	929	11	combination	combination	NOUN
ftr-439	929	12	of	of	ADP
ftr-439	929	13	foreign	foreign	ADJ
ftr-439	929	14	income	income	NOUN
ftr-439	929	15	and	and	CCONJ
ftr-439	929	16	business	business	NOUN
ftr-439	929	17	assets	asset	NOUN
ftr-439	929	18	taxes	taxis	NOUN
ftr-439	929	19	is	be	AUX
ftr-439	929	20	not	not	PART
ftr-439	929	21	creditable	creditable	ADJ
ftr-439	929	22	,	,	PUNCT
ftr-439	929	23	international	international	ADJ
ftr-439	929	24	double	double	ADJ
ftr-439	929	25	taxation	taxation	NOUN
ftr-439	929	26	is	be	AUX
ftr-439	929	27	not	not	PART
ftr-439	929	28	relieved	relieve	VERB
ftr-439	929	29	.	.	PUNCT
ftr-439	930	1	unfortunately	unfortunately	ADV
ftr-439	930	2	,	,	PUNCT
ftr-439	930	3	such	such	ADJ
ftr-439	930	4	taxes	taxis	NOUN
ftr-439	930	5	do	do	AUX
ftr-439	930	6	not	not	PART
ftr-439	930	7	fare	fare	VERB
ftr-439	930	8	very	very	ADV
ftr-439	930	9	well	well	ADV
ftr-439	930	10	under	under	ADP
ftr-439	930	11	the	the	DET
ftr-439	930	12	credit	credit	NOUN
ftr-439	930	13	.	.	PUNCT
ftr-439	931	1	because	because	SCONJ
ftr-439	931	2	the	the	DET
ftr-439	931	3	business	business	NOUN
ftr-439	931	4	assets	asset	NOUN
ftr-439	931	5	tax	tax	NOUN
ftr-439	931	6	is	be	AUX
ftr-439	931	7	an	an	DET
ftr-439	931	8	approximation	approximation	NOUN
ftr-439	931	9	technique	technique	NOUN
ftr-439	931	10	designed	design	VERB
ftr-439	931	11	to	to	PART
ftr-439	931	12	define	define	VERB
ftr-439	931	13	net	net	ADJ
ftr-439	931	14	income	income	NOUN
ftr-439	931	15	,	,	PUNCT
ftr-439	931	16	it	it	PRON
ftr-439	931	17	would	would	AUX
ftr-439	931	18	be	be	AUX
ftr-439	931	19	most	most	ADV
ftr-439	931	20	appropriate	appropriate	ADJ
ftr-439	931	21	to	to	PART
ftr-439	931	22	treat	treat	VERB
ftr-439	931	23	it	it	PRON
ftr-439	931	24	as	as	ADP
ftr-439	931	25	an	an	DET
ftr-439	931	26	income	income	NOUN
ftr-439	931	27	tax	tax	NOUN
ftr-439	931	28	.	.	PUNCT
ftr-439	932	1	as	as	SCONJ
ftr-439	932	2	has	have	AUX
ftr-439	932	3	been	be	AUX
ftr-439	932	4	seen	see	VERB
ftr-439	932	5	,	,	PUNCT
ftr-439	932	6	however	however	ADV
ftr-439	932	7	,	,	PUNCT
ftr-439	932	8	like	like	ADP
ftr-439	932	9	the	the	DET
ftr-439	932	10	tax	tax	NOUN
ftr-439	932	11	in	in	ADP
ftr-439	932	12	keen	keen	ADJ
ftr-439	932	13	,	,	PUNCT
ftr-439	932	14	it	it	PRON
ftr-439	932	15	would	would	AUX
ftr-439	932	16	not	not	PART
ftr-439	932	17	be	be	AUX
ftr-439	932	18	so	so	ADV
ftr-439	932	19	treated	treat	VERB
ftr-439	932	20	today.1	today.1	PRON
ftr-439	932	21	2	2	NUM
ftr-439	932	22	if	if	SCONJ
ftr-439	932	23	the	the	DET
ftr-439	932	24	tax	tax	NOUN
ftr-439	932	25	,	,	PUNCT
ftr-439	932	26	standing	stand	VERB
ftr-439	932	27	alone	alone	ADV
ftr-439	932	28	,	,	PUNCT
ftr-439	932	29	is	be	AUX
ftr-439	932	30	not	not	PART
ftr-439	932	31	an	an	DET
ftr-439	932	32	income	income	NOUN
ftr-439	932	33	tax	tax	NOUN
ftr-439	932	34	,	,	PUNCT
ftr-439	932	35	it	it	PRON
ftr-439	932	36	would	would	AUX
ftr-439	932	37	111	111	NUM
ftr-439	932	38	.	.	PUNCT
ftr-439	933	1	see	see	VERB
ftr-439	933	2	peter	peter	PROPN
ftr-439	933	3	d.	d.	PROPN
ftr-439	933	4	byrne	byrne	PROPN
ftr-439	933	5	,	,	PUNCT
ftr-439	933	6	the	the	DET
ftr-439	933	7	business	business	NOUN
ftr-439	933	8	asset	asset	NOUN
ftr-439	933	9	tax	tax	NOUN
ftr-439	933	10	in	in	ADP
ftr-439	933	11	latin	latin	PROPN
ftr-439	933	12	america	america	PROPN
ftr-439	933	13	-	-	PUNCT
ftr-439	934	1	no	no	DET
ftr-439	934	2	credit	credit	NOUN
ftr-439	934	3	where	where	SCONJ
ftr-439	934	4	it	it	PRON
ftr-439	934	5	is	be	AUX
ftr-439	934	6	due	due	ADJ
ftr-439	934	7	,	,	PUNCT
ftr-439	934	8	9	9	NUM
ftr-439	934	9	tax	tax	NOUN
ftr-439	934	10	notes	note	NOUN
ftr-439	934	11	int'l	int'l	ADP
ftr-439	934	12	533	533	NUM
ftr-439	934	13	(	(	PUNCT
ftr-439	934	14	aug	aug	PROPN
ftr-439	934	15	.	.	PROPN
ftr-439	934	16	15	15	NUM
ftr-439	934	17	,	,	PUNCT
ftr-439	934	18	1994	1994	NUM
ftr-439	934	19	)	)	PUNCT
ftr-439	934	20	.	.	PUNCT
ftr-439	935	1	112	112	NUM
ftr-439	935	2	.	.	PUNCT
ftr-439	935	3	see	see	VERB
ftr-439	935	4	also	also	ADV
ftr-439	935	5	robert	robert	PROPN
ftr-439	935	6	f.	f.	PROPN
ftr-439	935	7	hudson	hudson	PROPN
ftr-439	935	8	,	,	PUNCT
ftr-439	935	9	jr	jr	PROPN
ftr-439	935	10	.	.	PROPN
ftr-439	935	11	&	&	CCONJ
ftr-439	935	12	gregg	gregg	PROPN
ftr-439	935	13	d.	d.	PROPN
ftr-439	935	14	lemein	lemein	PROPN
ftr-439	935	15	,	,	PUNCT
ftr-439	935	16	u.s	u.s	PROPN
ftr-439	935	17	.	.	PROPN
ftr-439	935	18	tax	tax	NOUN
ftr-439	935	19	planning	planning	NOUN
ftr-439	935	20	for	for	ADP
ftr-439	935	21	u.s	u.s	PROPN
ftr-439	935	22	.	.	PROPN
ftr-439	935	23	companies	company	NOUN
ftr-439	935	24	doing	do	VERB
ftr-439	935	25	business	business	NOUN
ftr-439	935	26	in	in	ADP
ftr-439	935	27	latin	latin	PROPN
ftr-439	935	28	america	america	PROPN
ftr-439	935	29	,	,	PUNCT
ftr-439	935	30	27	27	NUM
ftr-439	935	31	u.	u.	PROPN
ftr-439	935	32	miami	miami	PROPN
ftr-439	935	33	inter	inter	PROPN
ftr-439	935	34	-	-	PROPN
ftr-439	935	35	am	be	AUX
ftr-439	935	36	.	.	PUNCT
ftr-439	936	1	l.	l.	PROPN
ftr-439	936	2	rev	rev	PROPN
ftr-439	936	3	.	.	PROPN
ftr-439	936	4	233	233	NUM
ftr-439	936	5	,	,	PUNCT
ftr-439	936	6	26163	26163	NUM
ftr-439	936	7	(	(	PUNCT
ftr-439	936	8	1995	1995	NUM
ftr-439	936	9	)	)	PUNCT
ftr-439	936	10	.	.	PUNCT
ftr-439	937	1	[	[	X
ftr-439	937	2	vol	vol	X
ftr-439	937	3	4:2	4:2	NUM
ftr-439	937	4	international	international	ADJ
ftr-439	937	5	comity	comity	NOUN
ftr-439	937	6	and	and	CCONJ
ftr-439	937	7	the	the	DET
ftr-439	937	8	foreign	foreign	ADJ
ftr-439	937	9	tax	tax	NOUN
ftr-439	937	10	credit	credit	NOUN
ftr-439	937	11	be	be	AUX
ftr-439	937	12	appropriate	appropriate	ADJ
ftr-439	937	13	to	to	PART
ftr-439	937	14	treat	treat	VERB
ftr-439	937	15	it	it	PRON
ftr-439	937	16	as	as	ADP
ftr-439	937	17	an	an	DET
ftr-439	937	18	inseparable	inseparable	ADJ
ftr-439	937	19	part	part	NOUN
ftr-439	937	20	of	of	ADP
ftr-439	937	21	a	a	DET
ftr-439	937	22	larger	large	ADJ
ftr-439	937	23	income	income	NOUN
ftr-439	937	24	tax	tax	NOUN
ftr-439	937	25	and	and	CCONJ
ftr-439	937	26	creditable	creditable	ADJ
ftr-439	937	27	for	for	ADP
ftr-439	937	28	that	that	DET
ftr-439	937	29	reason	reason	NOUN
ftr-439	937	30	.	.	PUNCT
ftr-439	938	1	as	as	SCONJ
ftr-439	938	2	has	have	AUX
ftr-439	938	3	been	be	AUX
ftr-439	938	4	seen	see	VERB
ftr-439	938	5	,	,	PUNCT
ftr-439	938	6	under	under	ADP
ftr-439	938	7	the	the	DET
ftr-439	938	8	narrow	narrow	ADJ
ftr-439	938	9	approach	approach	NOUN
ftr-439	938	10	to	to	ADP
ftr-439	938	11	divisible	divisible	ADJ
ftr-439	938	12	taxes	taxis	NOUN
ftr-439	938	13	,	,	PUNCT
ftr-439	938	14	it	it	PRON
ftr-439	938	15	would	would	AUX
ftr-439	938	16	not	not	PART
ftr-439	938	17	be	be	AUX
ftr-439	938	18	so	so	ADV
ftr-439	938	19	treated	treat	VERB
ftr-439	938	20	.	.	PUNCT
ftr-439	939	1	if	if	SCONJ
ftr-439	939	2	the	the	DET
ftr-439	939	3	tax	tax	NOUN
ftr-439	939	4	is	be	AUX
ftr-439	939	5	not	not	PART
ftr-439	939	6	creditable	creditable	ADJ
ftr-439	939	7	as	as	ADP
ftr-439	939	8	an	an	DET
ftr-439	939	9	income	income	NOUN
ftr-439	939	10	tax	tax	NOUN
ftr-439	939	11	,	,	PUNCT
ftr-439	939	12	since	since	SCONJ
ftr-439	939	13	it	it	PRON
ftr-439	939	14	is	be	AUX
ftr-439	939	15	imposed	impose	VERB
ftr-439	939	16	in	in	ADP
ftr-439	939	17	place	place	NOUN
ftr-439	939	18	of	of	ADP
ftr-439	939	19	the	the	DET
ftr-439	939	20	income	income	NOUN
ftr-439	939	21	tax	tax	NOUN
ftr-439	939	22	,	,	PUNCT
ftr-439	939	23	it	it	PRON
ftr-439	939	24	would	would	AUX
ftr-439	939	25	be	be	AUX
ftr-439	939	26	appropriate	appropriate	ADJ
ftr-439	939	27	to	to	PART
ftr-439	939	28	treat	treat	VERB
ftr-439	939	29	it	it	PRON
ftr-439	939	30	as	as	ADP
ftr-439	939	31	an	an	DET
ftr-439	939	32	"	"	PUNCT
ftr-439	939	33	in	in	ADP
ftr-439	939	34	lieu	lieu	NOUN
ftr-439	939	35	of	of	ADP
ftr-439	939	36	'	'	PUNCT
ftr-439	939	37	tax	tax	NOUN
ftr-439	939	38	.	.	PUNCT
ftr-439	940	1	however	however	ADV
ftr-439	940	2	,	,	PUNCT
ftr-439	940	3	the	the	DET
ftr-439	940	4	tax	tax	NOUN
ftr-439	940	5	is	be	AUX
ftr-439	940	6	imposed	impose	VERB
ftr-439	940	7	in	in	ADP
ftr-439	940	8	addition	addition	NOUN
ftr-439	940	9	to	to	ADP
ftr-439	940	10	the	the	DET
ftr-439	940	11	income	income	NOUN
ftr-439	940	12	tax	tax	NOUN
ftr-439	940	13	and	and	CCONJ
ftr-439	940	14	thus	thus	ADV
ftr-439	940	15	,	,	PUNCT
ftr-439	940	16	as	as	SCONJ
ftr-439	940	17	has	have	AUX
ftr-439	940	18	been	be	AUX
ftr-439	940	19	seen	see	VERB
ftr-439	940	20	,	,	PUNCT
ftr-439	940	21	it	it	PRON
ftr-439	940	22	would	would	AUX
ftr-439	940	23	not	not	PART
ftr-439	940	24	be	be	AUX
ftr-439	940	25	treated	treat	VERB
ftr-439	940	26	as	as	ADP
ftr-439	940	27	creditable	creditable	ADJ
ftr-439	940	28	under	under	ADP
ftr-439	940	29	section	section	NOUN
ftr-439	940	30	903	903	NUM
ftr-439	940	31	.	.	PUNCT
ftr-439	941	1	if	if	SCONJ
ftr-439	941	2	the	the	DET
ftr-439	941	3	business	business	NOUN
ftr-439	941	4	assets	asset	NOUN
ftr-439	941	5	tax	tax	NOUN
ftr-439	941	6	is	be	AUX
ftr-439	941	7	not	not	PART
ftr-439	941	8	creditable	creditable	ADJ
ftr-439	941	9	,	,	PUNCT
ftr-439	941	10	at	at	ADP
ftr-439	941	11	least	least	ADJ
ftr-439	941	12	the	the	DET
ftr-439	941	13	income	income	NOUN
ftr-439	941	14	tax	tax	NOUN
ftr-439	941	15	remains	remain	VERB
ftr-439	941	16	creditable	creditable	ADJ
ftr-439	941	17	and	and	CCONJ
ftr-439	941	18	the	the	DET
ftr-439	941	19	assets	asset	NOUN
ftr-439	941	20	tax	tax	NOUN
ftr-439	941	21	is	be	AUX
ftr-439	941	22	a	a	DET
ftr-439	941	23	mere	mere	ADJ
ftr-439	941	24	prepayment	prepayment	NOUN
ftr-439	941	25	of	of	ADP
ftr-439	941	26	that	that	DET
ftr-439	941	27	income	income	NOUN
ftr-439	941	28	tax	tax	NOUN
ftr-439	941	29	.	.	PUNCT
ftr-439	942	1	thus	thus	ADV
ftr-439	942	2	,	,	PUNCT
ftr-439	942	3	for	for	ADP
ftr-439	942	4	that	that	DET
ftr-439	942	5	reason	reason	NOUN
ftr-439	942	6	the	the	DET
ftr-439	942	7	payment	payment	NOUN
ftr-439	942	8	should	should	AUX
ftr-439	942	9	be	be	AUX
ftr-439	942	10	creditable	creditable	ADJ
ftr-439	942	11	under	under	ADP
ftr-439	942	12	the	the	DET
ftr-439	942	13	basic	basic	ADJ
ftr-439	942	14	section	section	NOUN
ftr-439	942	15	901	901	NUM
ftr-439	942	16	credit	credit	NOUN
ftr-439	942	17	.	.	PUNCT
ftr-439	943	1	amazingly	amazingly	ADV
ftr-439	943	2	,	,	PUNCT
ftr-439	943	3	perhaps	perhaps	ADV
ftr-439	943	4	even	even	ADV
ftr-439	943	5	that	that	PRON
ftr-439	943	6	may	may	AUX
ftr-439	943	7	not	not	PART
ftr-439	943	8	be	be	AUX
ftr-439	943	9	so	so	ADV
ftr-439	943	10	.	.	PUNCT
ftr-439	944	1	the	the	DET
ftr-439	944	2	regulations	regulation	NOUN
ftr-439	944	3	to	to	PART
ftr-439	944	4	section	section	VERB
ftr-439	944	5	901	901	NUM
ftr-439	944	6	provide	provide	VERB
ftr-439	944	7	that	that	SCONJ
ftr-439	944	8	if	if	SCONJ
ftr-439	944	9	a	a	DET
ftr-439	944	10	taxpayer	taxpayer	NOUN
ftr-439	944	11	's	's	PART
ftr-439	944	12	liability	liability	NOUN
ftr-439	944	13	for	for	ADP
ftr-439	944	14	one	one	NUM
ftr-439	944	15	tax	tax	NOUN
ftr-439	944	16	is	be	AUX
ftr-439	944	17	reduced	reduce	VERB
ftr-439	944	18	by	by	ADP
ftr-439	944	19	payments	payment	NOUN
ftr-439	944	20	of	of	ADP
ftr-439	944	21	a	a	DET
ftr-439	944	22	second	second	ADJ
ftr-439	944	23	tax	tax	NOUN
ftr-439	944	24	,	,	PUNCT
ftr-439	944	25	then	then	ADV
ftr-439	944	26	it	it	PRON
ftr-439	944	27	is	be	AUX
ftr-439	944	28	the	the	DET
ftr-439	944	29	second	second	ADJ
ftr-439	944	30	tax	tax	NOUN
ftr-439	944	31	that	that	PRON
ftr-439	944	32	is	be	AUX
ftr-439	944	33	deemed	deem	VERB
ftr-439	944	34	to	to	PART
ftr-439	944	35	be	be	AUX
ftr-439	944	36	paid	pay	VERB
ftr-439	944	37	and	and	CCONJ
ftr-439	944	38	not	not	PART
ftr-439	944	39	the	the	DET
ftr-439	944	40	first	first	ADJ
ftr-439	944	41	.	.	PUNCT
ftr-439	945	1	"3	"3	NOUN
ftr-439	945	2	only	only	ADV
ftr-439	945	3	to	to	ADP
ftr-439	945	4	the	the	DET
ftr-439	945	5	extent	extent	NOUN
ftr-439	945	6	that	that	SCONJ
ftr-439	945	7	the	the	DET
ftr-439	945	8	amounts	amount	NOUN
ftr-439	945	9	paid	pay	VERB
ftr-439	945	10	pursuant	pursuant	ADV
ftr-439	945	11	to	to	ADP
ftr-439	945	12	the	the	DET
ftr-439	945	13	second	second	ADJ
ftr-439	945	14	tax	tax	NOUN
ftr-439	945	15	exceed	exceed	VERB
ftr-439	945	16	the	the	DET
ftr-439	945	17	amount	amount	NOUN
ftr-439	945	18	of	of	ADP
ftr-439	945	19	the	the	DET
ftr-439	945	20	liability	liability	NOUN
ftr-439	945	21	for	for	ADP
ftr-439	945	22	that	that	DET
ftr-439	945	23	second	second	ADJ
ftr-439	945	24	tax	tax	NOUN
ftr-439	945	25	is	be	AUX
ftr-439	945	26	the	the	DET
ftr-439	945	27	payment	payment	NOUN
ftr-439	945	28	treated	treat	VERB
ftr-439	945	29	as	as	ADP
ftr-439	945	30	a	a	DET
ftr-439	945	31	payment	payment	NOUN
ftr-439	945	32	of	of	ADP
ftr-439	945	33	the	the	DET
ftr-439	945	34	first	first	ADJ
ftr-439	945	35	tax	tax	NOUN
ftr-439	945	36	.	.	PUNCT
ftr-439	946	1	assume	assume	VERB
ftr-439	946	2	,	,	PUNCT
ftr-439	946	3	therefore	therefore	ADV
ftr-439	946	4	,	,	PUNCT
ftr-439	946	5	that	that	SCONJ
ftr-439	946	6	a	a	DET
ftr-439	946	7	foreign	foreign	ADJ
ftr-439	946	8	government	government	NOUN
ftr-439	946	9	wished	wish	VERB
ftr-439	946	10	to	to	PART
ftr-439	946	11	draft	draft	VERB
ftr-439	946	12	its	its	PRON
ftr-439	946	13	law	law	NOUN
ftr-439	946	14	to	to	PART
ftr-439	946	15	provide	provide	VERB
ftr-439	946	16	that	that	SCONJ
ftr-439	946	17	all	all	DET
ftr-439	946	18	taxpayers	taxpayer	NOUN
ftr-439	946	19	are	be	AUX
ftr-439	946	20	liable	liable	ADJ
ftr-439	946	21	for	for	ADP
ftr-439	946	22	both	both	CCONJ
ftr-439	946	23	the	the	DET
ftr-439	946	24	income	income	NOUN
ftr-439	946	25	tax	tax	NOUN
ftr-439	946	26	and	and	CCONJ
ftr-439	946	27	the	the	DET
ftr-439	946	28	assets	asset	NOUN
ftr-439	946	29	tax	tax	NOUN
ftr-439	946	30	but	but	CCONJ
ftr-439	946	31	that	that	SCONJ
ftr-439	946	32	payments	payment	NOUN
ftr-439	946	33	of	of	ADP
ftr-439	946	34	the	the	DET
ftr-439	946	35	assets	asset	NOUN
ftr-439	946	36	tax	tax	NOUN
ftr-439	946	37	,	,	PUNCT
ftr-439	946	38	which	which	PRON
ftr-439	946	39	were	be	AUX
ftr-439	946	40	due	due	ADJ
ftr-439	946	41	on	on	ADP
ftr-439	946	42	january	january	PROPN
ftr-439	946	43	15	15	NUM
ftr-439	946	44	'	'	NUM
ftr-439	946	45	,	,	PUNCT
ftr-439	946	46	would	would	AUX
ftr-439	946	47	discharge	discharge	VERB
ftr-439	946	48	the	the	DET
ftr-439	946	49	liability	liability	NOUN
ftr-439	946	50	for	for	ADP
ftr-439	946	51	the	the	DET
ftr-439	946	52	income	income	NOUN
ftr-439	946	53	tax	tax	NOUN
ftr-439	946	54	for	for	ADP
ftr-439	946	55	the	the	DET
ftr-439	946	56	prior	prior	ADJ
ftr-439	946	57	year	year	NOUN
ftr-439	946	58	which	which	PRON
ftr-439	946	59	was	be	AUX
ftr-439	946	60	due	due	ADJ
ftr-439	946	61	on	on	ADP
ftr-439	946	62	march	march	PROPN
ftr-439	946	63	15'h	15'h	NUM
ftr-439	946	64	.	.	PUNCT
ftr-439	947	1	if	if	SCONJ
ftr-439	947	2	the	the	DET
ftr-439	947	3	taxpayer	taxpayer	NOUN
ftr-439	947	4	's	's	PART
ftr-439	947	5	liability	liability	NOUN
ftr-439	947	6	for	for	ADP
ftr-439	947	7	the	the	DET
ftr-439	947	8	assets	asset	NOUN
ftr-439	947	9	tax	tax	NOUN
ftr-439	947	10	equals	equal	VERB
ftr-439	947	11	or	or	CCONJ
ftr-439	947	12	exceeds	exceed	VERB
ftr-439	947	13	its	its	PRON
ftr-439	947	14	liability	liability	NOUN
ftr-439	947	15	for	for	ADP
ftr-439	947	16	the	the	DET
ftr-439	947	17	income	income	NOUN
ftr-439	947	18	tax	tax	NOUN
ftr-439	947	19	,	,	PUNCT
ftr-439	947	20	then	then	ADV
ftr-439	947	21	no	no	DET
ftr-439	947	22	amount	amount	NOUN
ftr-439	947	23	of	of	ADP
ftr-439	947	24	the	the	DET
ftr-439	947	25	income	income	NOUN
ftr-439	947	26	tax	tax	NOUN
ftr-439	947	27	and	and	CCONJ
ftr-439	947	28	no	no	DET
ftr-439	947	29	amount	amount	NOUN
ftr-439	947	30	of	of	ADP
ftr-439	947	31	the	the	DET
ftr-439	947	32	assets	asset	NOUN
ftr-439	947	33	tax	tax	NOUN
ftr-439	947	34	may	may	AUX
ftr-439	947	35	be	be	AUX
ftr-439	947	36	credited	credit	VERB
ftr-439	947	37	against	against	ADP
ftr-439	947	38	its	its	PRON
ftr-439	947	39	u.s	u.s	PROPN
ftr-439	947	40	.	.	PROPN
ftr-439	947	41	income	income	NOUN
ftr-439	947	42	tax	tax	NOUN
ftr-439	947	43	liability	liability	NOUN
ftr-439	947	44	.	.	PUNCT
ftr-439	948	1	here	here	ADV
ftr-439	948	2	the	the	DET
ftr-439	948	3	assets	asset	NOUN
ftr-439	948	4	tax	tax	NOUN
ftr-439	948	5	is	be	AUX
ftr-439	948	6	the	the	DET
ftr-439	948	7	"	"	PUNCT
ftr-439	948	8	second	second	ADJ
ftr-439	948	9	"	"	PUNCT
ftr-439	948	10	tax	tax	NOUN
ftr-439	948	11	and	and	CCONJ
ftr-439	948	12	thus	thus	ADV
ftr-439	948	13	is	be	AUX
ftr-439	948	14	the	the	DET
ftr-439	948	15	one	one	NUM
ftr-439	948	16	deemed	deem	VERB
ftr-439	948	17	paid	pay	VERB
ftr-439	948	18	.	.	PUNCT
ftr-439	949	1	under	under	ADP
ftr-439	949	2	the	the	DET
ftr-439	949	3	regulations	regulation	NOUN
ftr-439	949	4	,	,	PUNCT
ftr-439	949	5	no	no	DET
ftr-439	949	6	amount	amount	NOUN
ftr-439	949	7	of	of	ADP
ftr-439	949	8	the	the	DET
ftr-439	949	9	income	income	NOUN
ftr-439	949	10	tax	tax	NOUN
ftr-439	949	11	is	be	AUX
ftr-439	949	12	treated	treat	VERB
ftr-439	949	13	as	as	ADP
ftr-439	949	14	paid	pay	VERB
ftr-439	949	15	-	-	PUNCT
ftr-439	949	16	a	a	DET
ftr-439	949	17	result	result	NOUN
ftr-439	949	18	that	that	PRON
ftr-439	949	19	is	be	AUX
ftr-439	949	20	simply	simply	ADV
ftr-439	949	21	foolish	foolish	ADJ
ftr-439	949	22	.	.	PUNCT
ftr-439	950	1	but	but	CCONJ
ftr-439	950	2	,	,	PUNCT
ftr-439	950	3	it	it	PRON
ftr-439	950	4	gets	get	VERB
ftr-439	950	5	worse	bad	ADJ
ftr-439	950	6	-	-	PUNCT
ftr-439	950	7	much	much	ADV
ftr-439	950	8	worse	bad	ADJ
ftr-439	950	9	.	.	PUNCT
ftr-439	951	1	the	the	DET
ftr-439	951	2	same	same	ADJ
ftr-439	951	3	paragraph	paragraph	NOUN
ftr-439	951	4	of	of	ADP
ftr-439	951	5	the	the	DET
ftr-439	951	6	regulations	regulation	NOUN
ftr-439	951	7	also	also	ADV
ftr-439	951	8	provides	provide	VERB
ftr-439	951	9	that	that	SCONJ
ftr-439	951	10	if	if	SCONJ
ftr-439	951	11	the	the	DET
ftr-439	951	12	taxpayer	taxpayer	NOUN
ftr-439	951	13	's	's	PART
ftr-439	951	14	liability	liability	NOUN
ftr-439	951	15	is	be	AUX
ftr-439	951	16	the	the	DET
ftr-439	951	17	greater	great	ADJ
ftr-439	951	18	of	of	ADP
ftr-439	951	19	its	its	PRON
ftr-439	951	20	liability	liability	NOUN
ftr-439	951	21	under	under	ADP
ftr-439	951	22	the	the	DET
ftr-439	951	23	income	income	NOUN
ftr-439	951	24	tax	tax	NOUN
ftr-439	951	25	or	or	CCONJ
ftr-439	951	26	its	its	PRON
ftr-439	951	27	liability	liability	NOUN
ftr-439	951	28	under	under	ADP
ftr-439	951	29	the	the	DET
ftr-439	951	30	assets	asset	NOUN
ftr-439	951	31	tax	tax	NOUN
ftr-439	951	32	,	,	PUNCT
ftr-439	951	33	then	then	ADV
ftr-439	951	34	the	the	DET
ftr-439	951	35	entire	entire	ADJ
ftr-439	951	36	amount	amount	NOUN
ftr-439	951	37	paid	pay	VERB
ftr-439	951	38	is	be	AUX
ftr-439	951	39	treated	treat	VERB
ftr-439	951	40	as	as	SCONJ
ftr-439	951	41	paid	pay	VERB
ftr-439	951	42	pursuant	pursuant	NOUN
ftr-439	951	43	to	to	ADP
ftr-439	951	44	the	the	DET
ftr-439	951	45	tax	tax	NOUN
ftr-439	951	46	that	that	PRON
ftr-439	951	47	imposes	impose	VERB
ftr-439	951	48	the	the	DET
ftr-439	951	49	greater	great	ADJ
ftr-439	951	50	liability	liability	NOUN
ftr-439	951	51	.	.	PUNCT
ftr-439	952	1	thus	thus	ADV
ftr-439	952	2	,	,	PUNCT
ftr-439	952	3	for	for	ADP
ftr-439	952	4	example	example	NOUN
ftr-439	952	5	,	,	PUNCT
ftr-439	952	6	if	if	SCONJ
ftr-439	952	7	the	the	DET
ftr-439	952	8	taxpayer	taxpayer	NOUN
ftr-439	952	9	's	's	PART
ftr-439	952	10	liability	liability	NOUN
ftr-439	952	11	for	for	ADP
ftr-439	952	12	the	the	DET
ftr-439	952	13	income	income	NOUN
ftr-439	952	14	tax	tax	NOUN
ftr-439	952	15	is	be	AUX
ftr-439	952	16	1000u	1000u	NOUN
ftr-439	952	17	(	(	PUNCT
ftr-439	952	18	i.e.	i.e.	X
ftr-439	952	19	,	,	PUNCT
ftr-439	952	20	units	unit	NOUN
ftr-439	952	21	of	of	ADP
ftr-439	952	22	the	the	DET
ftr-439	952	23	foreign	foreign	ADJ
ftr-439	952	24	currency	currency	NOUN
ftr-439	952	25	)	)	PUNCT
ftr-439	952	26	and	and	CCONJ
ftr-439	952	27	its	its	PRON
ftr-439	952	28	liability	liability	NOUN
ftr-439	952	29	for	for	ADP
ftr-439	952	30	the	the	DET
ftr-439	952	31	assets	asset	NOUN
ftr-439	952	32	tax	tax	NOUN
ftr-439	952	33	is	be	AUX
ftr-439	952	34	999u	999u	NUM
ftr-439	952	35	,	,	PUNCT
ftr-439	952	36	then	then	ADV
ftr-439	952	37	the	the	DET
ftr-439	952	38	entire	entire	ADJ
ftr-439	952	39	1000u	1000u	NOUN
ftr-439	952	40	may	may	AUX
ftr-439	952	41	be	be	AUX
ftr-439	952	42	credited	credit	VERB
ftr-439	952	43	against	against	ADP
ftr-439	952	44	the	the	DET
ftr-439	952	45	u.s	u.s	PROPN
ftr-439	952	46	.	.	PROPN
ftr-439	952	47	income	income	NOUN
ftr-439	952	48	tax	tax	NOUN
ftr-439	952	49	.	.	PUNCT
ftr-439	953	1	however	however	ADV
ftr-439	953	2	,	,	PUNCT
ftr-439	953	3	if	if	SCONJ
ftr-439	953	4	its	its	PRON
ftr-439	953	5	liability	liability	NOUN
ftr-439	953	6	for	for	ADP
ftr-439	953	7	the	the	DET
ftr-439	953	8	assets	asset	NOUN
ftr-439	953	9	tax	tax	NOUN
ftr-439	953	10	were	be	AUX
ftr-439	953	11	1001u	1001u	NOUN
ftr-439	953	12	,	,	PUNCT
ftr-439	953	13	then	then	ADV
ftr-439	953	14	no	no	DET
ftr-439	953	15	amount	amount	NOUN
ftr-439	953	16	may	may	AUX
ftr-439	953	17	be	be	AUX
ftr-439	953	18	credited	credit	VERB
ftr-439	953	19	!	!	PUNCT
ftr-439	954	1	that	that	DET
ftr-439	954	2	result	result	NOUN
ftr-439	954	3	is	be	AUX
ftr-439	954	4	unacceptably	unacceptably	ADV
ftr-439	954	5	irrational	irrational	ADJ
ftr-439	954	6	.	.	PUNCT
ftr-439	955	1	to	to	ADP
ftr-439	955	2	some	some	DET
ftr-439	955	3	extent	extent	NOUN
ftr-439	955	4	,	,	PUNCT
ftr-439	955	5	of	of	ADP
ftr-439	955	6	course	course	NOUN
ftr-439	955	7	,	,	PUNCT
ftr-439	955	8	these	these	DET
ftr-439	955	9	results	result	NOUN
ftr-439	955	10	can	can	AUX
ftr-439	955	11	be	be	AUX
ftr-439	955	12	avoided	avoid	VERB
ftr-439	955	13	by	by	ADP
ftr-439	955	14	the	the	DET
ftr-439	955	15	foreign	foreign	ADJ
ftr-439	955	16	countries	country	NOUN
ftr-439	955	17	that	that	PRON
ftr-439	955	18	draft	draft	VERB
ftr-439	955	19	business	business	NOUN
ftr-439	955	20	assets	asset	NOUN
ftr-439	955	21	or	or	CCONJ
ftr-439	955	22	other	other	ADJ
ftr-439	955	23	minimum	minimum	ADJ
ftr-439	955	24	tax	tax	NOUN
ftr-439	955	25	provisions	provision	NOUN
ftr-439	955	26	.	.	PUNCT
ftr-439	956	1	by	by	ADP
ftr-439	956	2	casting	cast	VERB
ftr-439	956	3	their	their	PRON
ftr-439	956	4	income	income	NOUN
ftr-439	956	5	tax	tax	NOUN
ftr-439	956	6	as	as	ADP
ftr-439	956	7	the	the	DET
ftr-439	956	8	second	second	ADJ
ftr-439	956	9	tax	tax	NOUN
ftr-439	956	10	,	,	PUNCT
ftr-439	956	11	payments	payment	NOUN
ftr-439	956	12	of	of	ADP
ftr-439	956	13	that	that	DET
ftr-439	956	14	tax	tax	NOUN
ftr-439	956	15	will	will	AUX
ftr-439	956	16	be	be	AUX
ftr-439	956	17	113	113	NUM
ftr-439	956	18	.	.	PUNCT
ftr-439	957	1	regs	reg	NOUN
ftr-439	957	2	.	.	PUNCT
ftr-439	958	1	§	§	PROPN
ftr-439	958	2	1.901	1.901	NUM
ftr-439	958	3	-	-	SYM
ftr-439	958	4	2(e)(4)(i	2(e)(4)(i	NUM
ftr-439	958	5	)	)	PUNCT
ftr-439	958	6	.	.	PUNCT
ftr-439	959	1	1999	1999	NUM
ftr-439	959	2	]	]	PUNCT
ftr-439	959	3	florida	florida	PROPN
ftr-439	959	4	tax	tax	PROPN
ftr-439	959	5	review	review	NOUN
ftr-439	959	6	creditable	creditable	ADJ
ftr-439	959	7	.	.	PUNCT
ftr-439	959	8	"	"	PUNCT
ftr-439	960	1	4	4	NUM
ftr-439	960	2	however	however	ADV
ftr-439	960	3	,	,	PUNCT
ftr-439	960	4	neighboring	neighboring	NOUN
ftr-439	960	5	jurisdictions	jurisdiction	NOUN
ftr-439	960	6	should	should	AUX
ftr-439	960	7	not	not	PART
ftr-439	960	8	be	be	AUX
ftr-439	960	9	required	require	VERB
ftr-439	960	10	to	to	PART
ftr-439	960	11	alter	alter	VERB
ftr-439	960	12	the	the	DET
ftr-439	960	13	structure	structure	NOUN
ftr-439	960	14	of	of	ADP
ftr-439	960	15	their	their	PRON
ftr-439	960	16	internal	internal	ADJ
ftr-439	960	17	fiscal	fiscal	ADJ
ftr-439	960	18	legislation	legislation	NOUN
ftr-439	960	19	to	to	PART
ftr-439	960	20	accommodate	accommodate	VERB
ftr-439	960	21	the	the	DET
ftr-439	960	22	pointless	pointless	ADJ
ftr-439	960	23	irrationalities	irrationality	NOUN
ftr-439	960	24	of	of	ADP
ftr-439	960	25	u.s	u.s	PROPN
ftr-439	960	26	.	.	PROPN
ftr-439	960	27	tax	tax	NOUN
ftr-439	960	28	law	law	NOUN
ftr-439	960	29	.	.	PUNCT
ftr-439	961	1	in	in	ADP
ftr-439	961	2	this	this	DET
ftr-439	961	3	context	context	NOUN
ftr-439	961	4	,	,	PUNCT
ftr-439	961	5	at	at	ADP
ftr-439	961	6	least	least	ADJ
ftr-439	961	7	,	,	PUNCT
ftr-439	961	8	it	it	PRON
ftr-439	961	9	is	be	AUX
ftr-439	961	10	the	the	DET
ftr-439	961	11	united	united	PROPN
ftr-439	961	12	states	states	PROPN
ftr-439	961	13	that	that	PRON
ftr-439	961	14	should	should	AUX
ftr-439	961	15	amend	amend	VERB
ftr-439	961	16	its	its	PRON
ftr-439	961	17	law	law	NOUN
ftr-439	961	18	to	to	PART
ftr-439	961	19	respond	respond	VERB
ftr-439	961	20	to	to	ADP
ftr-439	961	21	the	the	DET
ftr-439	961	22	needs	need	NOUN
ftr-439	961	23	and	and	CCONJ
ftr-439	961	24	desires	desire	NOUN
ftr-439	961	25	of	of	ADP
ftr-439	961	26	its	its	PRON
ftr-439	961	27	neighbors	neighbor	NOUN
ftr-439	961	28	,	,	PUNCT
ftr-439	961	29	not	not	PART
ftr-439	961	30	the	the	DET
ftr-439	961	31	reverse	reverse	NOUN
ftr-439	961	32	.	.	PUNCT
ftr-439	962	1	as	as	ADP
ftr-439	962	2	in	in	ADP
ftr-439	962	3	the	the	DET
ftr-439	962	4	case	case	NOUN
ftr-439	962	5	of	of	ADP
ftr-439	962	6	the	the	DET
ftr-439	962	7	crediting	crediting	NOUN
ftr-439	962	8	of	of	ADP
ftr-439	962	9	proxies	proxy	NOUN
ftr-439	962	10	for	for	ADP
ftr-439	962	11	net	net	ADJ
ftr-439	962	12	income	income	NOUN
ftr-439	962	13	,	,	PUNCT
ftr-439	962	14	the	the	DET
ftr-439	962	15	history	history	NOUN
ftr-439	962	16	of	of	ADP
ftr-439	962	17	how	how	SCONJ
ftr-439	962	18	u.s	u.s	PROPN
ftr-439	962	19	.	.	PROPN
ftr-439	962	20	law	law	PROPN
ftr-439	962	21	assumed	assume	VERB
ftr-439	962	22	such	such	DET
ftr-439	962	23	an	an	DET
ftr-439	962	24	unsatisfactory	unsatisfactory	ADJ
ftr-439	962	25	form	form	NOUN
ftr-439	962	26	provides	provide	VERB
ftr-439	962	27	encouragement	encouragement	NOUN
ftr-439	962	28	for	for	ADP
ftr-439	962	29	the	the	DET
ftr-439	962	30	prospects	prospect	NOUN
ftr-439	962	31	of	of	ADP
ftr-439	962	32	reform	reform	NOUN
ftr-439	962	33	.	.	PUNCT
ftr-439	963	1	here	here	ADV
ftr-439	963	2	,	,	PUNCT
ftr-439	963	3	however	however	ADV
ftr-439	963	4	,	,	PUNCT
ftr-439	963	5	the	the	DET
ftr-439	963	6	story	story	NOUN
ftr-439	963	7	is	be	AUX
ftr-439	963	8	short	short	ADJ
ftr-439	963	9	.	.	PUNCT
ftr-439	964	1	prior	prior	ADV
ftr-439	964	2	to	to	ADP
ftr-439	964	3	the	the	DET
ftr-439	964	4	adoption	adoption	NOUN
ftr-439	964	5	of	of	ADP
ftr-439	964	6	the	the	DET
ftr-439	964	7	1983	1983	NUM
ftr-439	964	8	regulations	regulation	NOUN
ftr-439	964	9	,	,	PUNCT
ftr-439	964	10	the	the	DET
ftr-439	964	11	consequence	consequence	NOUN
ftr-439	964	12	of	of	ADP
ftr-439	964	13	multiple	multiple	ADJ
ftr-439	964	14	levies	levy	NOUN
ftr-439	964	15	apparently	apparently	ADV
ftr-439	964	16	had	have	AUX
ftr-439	964	17	been	be	AUX
ftr-439	964	18	considered	consider	VERB
ftr-439	964	19	in	in	ADP
ftr-439	964	20	only	only	ADV
ftr-439	964	21	one	one	NUM
ftr-439	964	22	case	case	NOUN
ftr-439	964	23	,	,	PUNCT
ftr-439	964	24	queen	queen	NOUN
ftr-439	964	25	insurance	insurance	PROPN
ftr-439	964	26	company	company	PROPN
ftr-439	964	27	v.	v.	PROPN
ftr-439	964	28	commissioner	commissioner	NOUN
ftr-439	964	29	.	.	PUNCT
ftr-439	965	1	"5	"5	VERB
ftr-439	965	2	under	under	ADP
ftr-439	965	3	a	a	DET
ftr-439	965	4	canadian	canadian	ADJ
ftr-439	965	5	tax	tax	NOUN
ftr-439	965	6	provision	provision	NOUN
ftr-439	965	7	,	,	PUNCT
ftr-439	965	8	the	the	DET
ftr-439	965	9	amounts	amount	NOUN
ftr-439	965	10	paid	pay	VERB
ftr-439	965	11	under	under	ADP
ftr-439	965	12	a	a	DET
ftr-439	965	13	tax	tax	NOUN
ftr-439	965	14	,	,	PUNCT
ftr-439	965	15	which	which	PRON
ftr-439	965	16	was	be	AUX
ftr-439	965	17	assumed	assume	VERB
ftr-439	965	18	to	to	PART
ftr-439	965	19	be	be	AUX
ftr-439	965	20	not	not	PART
ftr-439	965	21	an	an	DET
ftr-439	965	22	income	income	NOUN
ftr-439	965	23	tax	tax	NOUN
ftr-439	965	24	,	,	PUNCT
ftr-439	965	25	reduced	reduce	VERB
ftr-439	965	26	the	the	DET
ftr-439	965	27	taxpayer	taxpayer	NOUN
ftr-439	965	28	's	's	PART
ftr-439	965	29	liability	liability	NOUN
ftr-439	965	30	under	under	ADP
ftr-439	965	31	the	the	DET
ftr-439	965	32	general	general	ADJ
ftr-439	965	33	income	income	NOUN
ftr-439	965	34	tax	tax	NOUN
ftr-439	965	35	.	.	PUNCT
ftr-439	966	1	the	the	DET
ftr-439	966	2	board	board	NOUN
ftr-439	966	3	of	of	ADP
ftr-439	966	4	tax	tax	NOUN
ftr-439	966	5	appeals	appeal	NOUN
ftr-439	966	6	quite	quite	ADV
ftr-439	966	7	sensibly	sensibly	ADV
ftr-439	966	8	treated	treat	VERB
ftr-439	966	9	the	the	DET
ftr-439	966	10	payment	payment	NOUN
ftr-439	966	11	of	of	ADP
ftr-439	966	12	the	the	DET
ftr-439	966	13	first	first	ADJ
ftr-439	966	14	tax	tax	NOUN
ftr-439	966	15	as	as	ADP
ftr-439	966	16	a	a	DET
ftr-439	966	17	payment	payment	NOUN
ftr-439	966	18	of	of	ADP
ftr-439	966	19	the	the	DET
ftr-439	966	20	income	income	NOUN
ftr-439	966	21	tax	tax	NOUN
ftr-439	966	22	and	and	CCONJ
ftr-439	966	23	thus	thus	ADV
ftr-439	966	24	creditable	creditable	ADJ
ftr-439	966	25	.	.	PUNCT
ftr-439	967	1	the	the	DET
ftr-439	967	2	second	second	ADJ
ftr-439	967	3	circuit	circuit	NOUN
ftr-439	967	4	,	,	PUNCT
ftr-439	967	5	in	in	ADP
ftr-439	967	6	a	a	DET
ftr-439	967	7	per	per	X
ftr-439	967	8	curiam	curiam	NOUN
ftr-439	967	9	opinion	opinion	NOUN
ftr-439	967	10	that	that	PRON
ftr-439	967	11	placed	place	VERB
ftr-439	967	12	controlling	control	VERB
ftr-439	967	13	stress	stress	NOUN
ftr-439	967	14	on	on	ADP
ftr-439	967	15	the	the	DET
ftr-439	967	16	technical	technical	ADJ
ftr-439	967	17	language	language	NOUN
ftr-439	967	18	of	of	ADP
ftr-439	967	19	the	the	DET
ftr-439	967	20	canadian	canadian	PROPN
ftr-439	967	21	statute	statute	NOUN
ftr-439	967	22	,	,	PUNCT
ftr-439	967	23	held	hold	VERB
ftr-439	967	24	that	that	SCONJ
ftr-439	967	25	the	the	DET
ftr-439	967	26	taxpayer	taxpayer	NOUN
ftr-439	967	27	had	have	AUX
ftr-439	967	28	paid	pay	VERB
ftr-439	967	29	the	the	DET
ftr-439	967	30	first	first	ADJ
ftr-439	967	31	tax	tax	NOUN
ftr-439	967	32	,	,	PUNCT
ftr-439	967	33	not	not	PART
ftr-439	967	34	the	the	DET
ftr-439	967	35	income	income	NOUN
ftr-439	967	36	tax	tax	NOUN
ftr-439	967	37	,	,	PUNCT
ftr-439	967	38	and	and	CCONJ
ftr-439	967	39	that	that	SCONJ
ftr-439	967	40	the	the	DET
ftr-439	967	41	payment	payment	NOUN
ftr-439	967	42	was	be	AUX
ftr-439	967	43	not	not	PART
ftr-439	967	44	creditable	creditable	ADJ
ftr-439	967	45	.	.	PUNCT
ftr-439	967	46	"	"	PUNCT
ftr-439	968	1	6	6	NUM
ftr-439	968	2	in	in	ADP
ftr-439	968	3	the	the	DET
ftr-439	968	4	preamble	preamble	NOUN
ftr-439	968	5	to	to	ADP
ftr-439	968	6	the	the	DET
ftr-439	968	7	final	final	ADJ
ftr-439	968	8	revision	revision	NOUN
ftr-439	968	9	of	of	ADP
ftr-439	968	10	the	the	DET
ftr-439	968	11	regulations	regulation	NOUN
ftr-439	968	12	under	under	ADP
ftr-439	968	13	section	section	NOUN
ftr-439	968	14	901	901	NUM
ftr-439	968	15	,	,	PUNCT
ftr-439	968	16	the	the	DET
ftr-439	968	17	treasury	treasury	NOUN
ftr-439	968	18	characterized	characterize	VERB
ftr-439	968	19	the	the	DET
ftr-439	968	20	regulations	regulation	NOUN
ftr-439	968	21	as	as	ADP
ftr-439	968	22	adopting	adopt	VERB
ftr-439	968	23	the	the	DET
ftr-439	968	24	rule	rule	NOUN
ftr-439	968	25	of	of	ADP
ftr-439	968	26	queen	queen	NOUN
ftr-439	968	27	insurance	insurance	NOUN
ftr-439	968	28	,	,	PUNCT
ftr-439	968	29	acknowledged	acknowledge	VERB
ftr-439	968	30	the	the	DET
ftr-439	968	31	criticism	criticism	NOUN
ftr-439	968	32	of	of	ADP
ftr-439	968	33	the	the	DET
ftr-439	968	34	result	result	NOUN
ftr-439	968	35	reached	reach	VERB
ftr-439	968	36	by	by	ADP
ftr-439	968	37	that	that	DET
ftr-439	968	38	case	case	NOUN
ftr-439	968	39	,	,	PUNCT
ftr-439	968	40	but	but	CCONJ
ftr-439	968	41	determined	determine	VERB
ftr-439	968	42	to	to	PART
ftr-439	968	43	retain	retain	VERB
ftr-439	968	44	that	that	DET
ftr-439	968	45	rule	rule	NOUN
ftr-439	968	46	which	which	DET
ftr-439	968	47	"	"	PUNCT
ftr-439	968	48	respect(s	respect(s	PROPN
ftr-439	968	49	)	)	PUNCT
ftr-439	968	50	foreign	foreign	ADJ
ftr-439	968	51	law	law	NOUN
ftr-439	968	52	in	in	ADP
ftr-439	968	53	determining	determine	VERB
ftr-439	968	54	which	which	DET
ftr-439	968	55	levy	levy	NOUN
ftr-439	968	56	or	or	CCONJ
ftr-439	968	57	levies	levy	NOUN
ftr-439	968	58	are	be	AUX
ftr-439	968	59	paid	pay	VERB
ftr-439	968	60	.	.	PUNCT
ftr-439	969	1	""	""	NOUN
ftr-439	969	2	..	..	PUNCT
ftr-439	969	3	7	7	NUM
ftr-439	969	4	neither	neither	PRON
ftr-439	969	5	of	of	ADP
ftr-439	969	6	those	those	DET
ftr-439	969	7	bases	basis	NOUN
ftr-439	969	8	for	for	ADP
ftr-439	969	9	the	the	DET
ftr-439	969	10	regulations	regulation	NOUN
ftr-439	969	11	are	be	AUX
ftr-439	969	12	persuasive	persuasive	ADJ
ftr-439	969	13	.	.	PUNCT
ftr-439	970	1	the	the	DET
ftr-439	970	2	decision	decision	NOUN
ftr-439	970	3	in	in	ADP
ftr-439	970	4	queen	queen	NOUN
ftr-439	970	5	insurance	insurance	NOUN
ftr-439	970	6	is	be	AUX
ftr-439	970	7	of	of	ADP
ftr-439	970	8	little	little	ADJ
ftr-439	970	9	significance	significance	NOUN
ftr-439	970	10	.	.	PUNCT
ftr-439	971	1	the	the	DET
ftr-439	971	2	service	service	NOUN
ftr-439	971	3	routinely	routinely	ADV
ftr-439	971	4	declines	decline	VERB
ftr-439	971	5	to	to	PART
ftr-439	971	6	follow	follow	VERB
ftr-439	971	7	far	far	ADV
ftr-439	971	8	stronger	strong	ADJ
ftr-439	971	9	judicial	judicial	ADJ
ftr-439	971	10	authority	authority	NOUN
ftr-439	971	11	than	than	ADP
ftr-439	971	12	a	a	DET
ftr-439	971	13	single	single	ADJ
ftr-439	971	14	per	per	ADP
ftr-439	971	15	curiam	curiam	NOUN
ftr-439	971	16	reversal	reversal	NOUN
ftr-439	971	17	.	.	PUNCT
ftr-439	972	1	the	the	DET
ftr-439	972	2	reference	reference	NOUN
ftr-439	972	3	to	to	ADP
ftr-439	972	4	foreign	foreign	ADJ
ftr-439	972	5	law	law	NOUN
ftr-439	972	6	is	be	AUX
ftr-439	972	7	hard	hard	ADJ
ftr-439	972	8	to	to	PART
ftr-439	972	9	even	even	ADV
ftr-439	972	10	take	take	VERB
ftr-439	972	11	seriously	seriously	ADV
ftr-439	972	12	.	.	PUNCT
ftr-439	973	1	as	as	SCONJ
ftr-439	973	2	discussed	discuss	VERB
ftr-439	973	3	in	in	ADP
ftr-439	973	4	the	the	DET
ftr-439	973	5	early	early	ADJ
ftr-439	973	6	portions	portion	NOUN
ftr-439	973	7	of	of	ADP
ftr-439	973	8	this	this	DET
ftr-439	973	9	article	article	NOUN
ftr-439	973	10	,	,	PUNCT
ftr-439	973	11	the	the	DET
ftr-439	973	12	treasury	treasury	NOUN
ftr-439	973	13	has	have	AUX
ftr-439	973	14	gone	go	VERB
ftr-439	973	15	to	to	ADP
ftr-439	973	16	some	some	DET
ftr-439	973	17	lengths	length	NOUN
ftr-439	973	18	to	to	PART
ftr-439	973	19	establish	establish	VERB
ftr-439	973	20	the	the	DET
ftr-439	973	21	proposition	proposition	NOUN
ftr-439	973	22	that	that	SCONJ
ftr-439	973	23	the	the	DET
ftr-439	973	24	characterization	characterization	NOUN
ftr-439	973	25	of	of	ADP
ftr-439	973	26	a	a	DET
ftr-439	973	27	taxing	tax	VERB
ftr-439	973	28	statute	statute	NOUN
ftr-439	973	29	as	as	ADP
ftr-439	973	30	an	an	DET
ftr-439	973	31	income	income	NOUN
ftr-439	973	32	tax	tax	NOUN
ftr-439	973	33	under	under	ADP
ftr-439	973	34	foreign	foreign	ADJ
ftr-439	973	35	law	law	NOUN
ftr-439	973	36	is	be	AUX
ftr-439	973	37	of	of	ADP
ftr-439	973	38	no	no	DET
ftr-439	973	39	significance	significance	NOUN
ftr-439	973	40	to	to	ADP
ftr-439	973	41	its	its	PRON
ftr-439	973	42	characterization	characterization	NOUN
ftr-439	973	43	for	for	ADP
ftr-439	973	44	the	the	DET
ftr-439	973	45	purposes	purpose	NOUN
ftr-439	973	46	of	of	ADP
ftr-439	973	47	the	the	DET
ftr-439	973	48	foreign	foreign	ADJ
ftr-439	973	49	tax	tax	NOUN
ftr-439	973	50	credit	credit	NOUN
ftr-439	973	51	;	;	PUNCT
ftr-439	973	52	rather	rather	ADV
ftr-439	973	53	,	,	PUNCT
ftr-439	973	54	u.s	u.s	PROPN
ftr-439	973	55	.	.	PROPN
ftr-439	973	56	concepts	concept	NOUN
ftr-439	973	57	apply	apply	VERB
ftr-439	973	58	.	.	PUNCT
ftr-439	974	1	for	for	SCONJ
ftr-439	974	2	the	the	DET
ftr-439	974	3	treasury	treasury	NOUN
ftr-439	974	4	to	to	PART
ftr-439	974	5	reverse	reverse	VERB
ftr-439	974	6	that	that	DET
ftr-439	974	7	approach	approach	NOUN
ftr-439	974	8	in	in	ADP
ftr-439	974	9	this	this	DET
ftr-439	974	10	portion	portion	NOUN
ftr-439	974	11	of	of	ADP
ftr-439	974	12	the	the	DET
ftr-439	974	13	same	same	ADJ
ftr-439	974	14	regulations	regulation	NOUN
ftr-439	974	15	and	and	CCONJ
ftr-439	974	16	to	to	PART
ftr-439	974	17	defer	defer	VERB
ftr-439	974	18	here	here	ADV
ftr-439	974	19	to	to	ADP
ftr-439	974	20	foreign	foreign	ADJ
ftr-439	974	21	law	law	NOUN
ftr-439	974	22	rings	ring	NOUN
ftr-439	974	23	of	of	ADP
ftr-439	974	24	disingenuousness	disingenuousness	NOUN
ftr-439	974	25	.	.	PUNCT
ftr-439	975	1	moreover	moreover	ADV
ftr-439	975	2	,	,	PUNCT
ftr-439	975	3	the	the	DET
ftr-439	975	4	better	well	ADJ
ftr-439	975	5	view	view	NOUN
ftr-439	975	6	would	would	AUX
ftr-439	975	7	seem	seem	VERB
ftr-439	975	8	to	to	PART
ftr-439	975	9	be	be	AUX
ftr-439	975	10	that	that	SCONJ
ftr-439	975	11	it	it	PRON
ftr-439	975	12	does	do	AUX
ftr-439	975	13	not	not	PART
ftr-439	975	14	matter	matter	VERB
ftr-439	975	15	which	which	DET
ftr-439	975	16	tax	tax	NOUN
ftr-439	975	17	is	be	AUX
ftr-439	975	18	deemed	deem	VERB
ftr-439	975	19	to	to	PART
ftr-439	975	20	be	be	AUX
ftr-439	975	21	paid	pay	VERB
ftr-439	975	22	.	.	PUNCT
ftr-439	976	1	if	if	SCONJ
ftr-439	976	2	the	the	DET
ftr-439	976	3	payment	payment	NOUN
ftr-439	976	4	of	of	ADP
ftr-439	976	5	the	the	DET
ftr-439	976	6	alternative	alternative	ADJ
ftr-439	976	7	114	114	NUM
ftr-439	976	8	.	.	PUNCT
ftr-439	977	1	revenue	revenue	NOUN
ftr-439	977	2	ruling	rule	VERB
ftr-439	977	3	91	91	NUM
ftr-439	977	4	-	-	SYM
ftr-439	977	5	45	45	NUM
ftr-439	977	6	was	be	AUX
ftr-439	977	7	designed	design	VERB
ftr-439	977	8	to	to	PART
ftr-439	977	9	explain	explain	VERB
ftr-439	977	10	to	to	ADP
ftr-439	977	11	our	our	PRON
ftr-439	977	12	latin	latin	ADJ
ftr-439	977	13	american	american	ADJ
ftr-439	977	14	neighbors	neighbor	NOUN
ftr-439	977	15	how	how	SCONJ
ftr-439	977	16	they	they	PRON
ftr-439	977	17	should	should	AUX
ftr-439	977	18	draft	draft	VERB
ftr-439	977	19	their	their	PRON
ftr-439	977	20	assets	asset	NOUN
ftr-439	977	21	taxes	taxis	NOUN
ftr-439	977	22	to	to	PART
ftr-439	977	23	avoid	avoid	VERB
ftr-439	977	24	the	the	DET
ftr-439	977	25	loss	loss	NOUN
ftr-439	977	26	of	of	ADP
ftr-439	977	27	credits	credit	NOUN
ftr-439	977	28	.	.	PUNCT
ftr-439	978	1	1991	1991	NUM
ftr-439	978	2	-	-	SYM
ftr-439	978	3	2	2	NUM
ftr-439	978	4	c.b	c.b	PROPN
ftr-439	978	5	.	.	PROPN
ftr-439	978	6	336	336	NUM
ftr-439	978	7	.	.	PUNCT
ftr-439	979	1	115	115	NUM
ftr-439	979	2	.	.	PUNCT
ftr-439	980	1	40	40	NUM
ftr-439	980	2	b.t.a	b.t.a	NOUN
ftr-439	980	3	.	.	NOUN
ftr-439	980	4	484	484	NUM
ftr-439	980	5	(	(	PUNCT
ftr-439	980	6	1939	1939	NUM
ftr-439	980	7	)	)	PUNCT
ftr-439	980	8	.	.	PUNCT
ftr-439	981	1	116	116	X
ftr-439	981	2	.	.	PUNCT
ftr-439	982	1	see	see	VERB
ftr-439	982	2	helvering	helvere	VERB
ftr-439	982	3	v.	v.	ADP
ftr-439	982	4	queen	queen	PROPN
ftr-439	982	5	ins	ins	PROPN
ftr-439	982	6	.	.	PUNCT
ftr-439	982	7	co.	co.	PROPN
ftr-439	982	8	,	,	PUNCT
ftr-439	982	9	115	115	NUM
ftr-439	982	10	f.2d	f.2d	SYM
ftr-439	982	11	341	341	NUM
ftr-439	982	12	(	(	PUNCT
ftr-439	982	13	2d	2d	NUM
ftr-439	982	14	cir	cir	NOUN
ftr-439	982	15	.	.	PUNCT
ftr-439	982	16	1940	1940	NUM
ftr-439	982	17	)	)	PUNCT
ftr-439	983	1	,	,	PUNCT
ftr-439	983	2	cert	cert	PROPN
ftr-439	983	3	.	.	PUNCT
ftr-439	983	4	denied	deny	VERB
ftr-439	983	5	312	312	NUM
ftr-439	983	6	u.s	u.s	PROPN
ftr-439	983	7	.	.	PROPN
ftr-439	983	8	706	706	NUM
ftr-439	983	9	(	(	PUNCT
ftr-439	983	10	1941	1941	NUM
ftr-439	983	11	)	)	PUNCT
ftr-439	983	12	.	.	PUNCT
ftr-439	984	1	117	117	NUM
ftr-439	984	2	.	.	PUNCT
ftr-439	985	1	t.d	t.d	PROPN
ftr-439	985	2	.	.	NOUN
ftr-439	985	3	7918	7918	NUM
ftr-439	985	4	,	,	PUNCT
ftr-439	985	5	1983	1983	NUM
ftr-439	985	6	-	-	SYM
ftr-439	985	7	2	2	NUM
ftr-439	985	8	c.b	c.b	PROPN
ftr-439	985	9	.	.	PROPN
ftr-439	985	10	113	113	NUM
ftr-439	985	11	,	,	PUNCT
ftr-439	985	12	115	115	NUM
ftr-439	985	13	.	.	PUNCT
ftr-439	986	1	[	[	X
ftr-439	986	2	vol	vol	X
ftr-439	986	3	4:2	4:2	NUM
ftr-439	986	4	international	international	ADJ
ftr-439	986	5	comity	comity	NOUN
ftr-439	986	6	and	and	CCONJ
ftr-439	986	7	the	the	DET
ftr-439	986	8	foreign	foreign	ADJ
ftr-439	986	9	tax	tax	NOUN
ftr-439	986	10	credit	credit	NOUN
ftr-439	986	11	tax	tax	NOUN
ftr-439	986	12	discharges	discharge	NOUN
ftr-439	986	13	the	the	DET
ftr-439	986	14	liability	liability	NOUN
ftr-439	986	15	for	for	ADP
ftr-439	986	16	the	the	DET
ftr-439	986	17	income	income	NOUN
ftr-439	986	18	tax	tax	NOUN
ftr-439	986	19	,	,	PUNCT
ftr-439	986	20	then	then	ADV
ftr-439	986	21	both	both	PRON
ftr-439	986	22	are	be	AUX
ftr-439	986	23	paid	pay	VERB
ftr-439	986	24	and	and	CCONJ
ftr-439	986	25	to	to	ADP
ftr-439	986	26	the	the	DET
ftr-439	986	27	extent	extent	NOUN
ftr-439	986	28	of	of	ADP
ftr-439	986	29	the	the	DET
ftr-439	986	30	liability	liability	NOUN
ftr-439	986	31	for	for	ADP
ftr-439	986	32	the	the	DET
ftr-439	986	33	income	income	NOUN
ftr-439	986	34	tax	tax	NOUN
ftr-439	986	35	,	,	PUNCT
ftr-439	986	36	the	the	DET
ftr-439	986	37	payment	payment	NOUN
ftr-439	986	38	ought	ought	AUX
ftr-439	986	39	to	to	PART
ftr-439	986	40	be	be	AUX
ftr-439	986	41	creditable	creditable	ADJ
ftr-439	986	42	.	.	PUNCT
ftr-439	987	1	why	why	SCONJ
ftr-439	987	2	the	the	DET
ftr-439	987	3	treasury	treasury	NOUN
ftr-439	987	4	adopted	adopt	VERB
ftr-439	987	5	such	such	DET
ftr-439	987	6	a	a	DET
ftr-439	987	7	harsh	harsh	ADJ
ftr-439	987	8	position	position	NOUN
ftr-439	987	9	on	on	ADP
ftr-439	987	10	multiple	multiple	ADJ
ftr-439	987	11	taxes	taxis	NOUN
ftr-439	987	12	does	do	AUX
ftr-439	987	13	not	not	PART
ftr-439	987	14	emerge	emerge	VERB
ftr-439	987	15	with	with	ADP
ftr-439	987	16	any	any	DET
ftr-439	987	17	clarity	clarity	NOUN
ftr-439	987	18	from	from	ADP
ftr-439	987	19	the	the	DET
ftr-439	987	20	historical	historical	ADJ
ftr-439	987	21	record	record	NOUN
ftr-439	987	22	.	.	PUNCT
ftr-439	988	1	perhaps	perhaps	ADV
ftr-439	988	2	that	that	DET
ftr-439	988	3	conclusion	conclusion	NOUN
ftr-439	988	4	is	be	AUX
ftr-439	988	5	sufficient	sufficient	ADJ
ftr-439	988	6	.	.	PUNCT
ftr-439	989	1	if	if	SCONJ
ftr-439	989	2	there	there	PRON
ftr-439	989	3	was	be	VERB
ftr-439	989	4	no	no	DET
ftr-439	989	5	persuasive	persuasive	ADJ
ftr-439	989	6	reason	reason	NOUN
ftr-439	989	7	for	for	ADP
ftr-439	989	8	the	the	DET
ftr-439	989	9	adoption	adoption	NOUN
ftr-439	989	10	of	of	ADP
ftr-439	989	11	the	the	DET
ftr-439	989	12	rule	rule	NOUN
ftr-439	989	13	,	,	PUNCT
ftr-439	989	14	and	and	CCONJ
ftr-439	989	15	the	the	DET
ftr-439	989	16	rule	rule	NOUN
ftr-439	989	17	is	be	AUX
ftr-439	989	18	not	not	PART
ftr-439	989	19	sensible	sensible	ADJ
ftr-439	989	20	,	,	PUNCT
ftr-439	989	21	the	the	DET
ftr-439	989	22	conclusion	conclusion	NOUN
ftr-439	989	23	that	that	SCONJ
ftr-439	989	24	the	the	DET
ftr-439	989	25	rule	rule	NOUN
ftr-439	989	26	can	can	AUX
ftr-439	989	27	and	and	CCONJ
ftr-439	989	28	should	should	AUX
ftr-439	989	29	be	be	AUX
ftr-439	989	30	changed	change	VERB
ftr-439	989	31	is	be	AUX
ftr-439	989	32	hard	hard	ADJ
ftr-439	989	33	to	to	PART
ftr-439	989	34	escape	escape	VERB
ftr-439	989	35	.	.	PUNCT
ftr-439	990	1	however	however	ADV
ftr-439	990	2	,	,	PUNCT
ftr-439	990	3	oil	oil	NOUN
ftr-439	990	4	royalties	royalty	NOUN
ftr-439	990	5	may	may	AUX
ftr-439	990	6	well	well	ADV
ftr-439	990	7	have	have	AUX
ftr-439	990	8	played	play	VERB
ftr-439	990	9	a	a	DET
ftr-439	990	10	part	part	NOUN
ftr-439	990	11	in	in	ADP
ftr-439	990	12	this	this	DET
ftr-439	990	13	aspect	aspect	NOUN
ftr-439	990	14	of	of	ADP
ftr-439	990	15	the	the	DET
ftr-439	990	16	credit	credit	NOUN
ftr-439	990	17	,	,	PUNCT
ftr-439	990	18	as	as	ADV
ftr-439	990	19	well	well	ADV
ftr-439	990	20	.	.	PUNCT
ftr-439	991	1	in	in	ADP
ftr-439	991	2	some	some	DET
ftr-439	991	3	countries	country	NOUN
ftr-439	991	4	,	,	PUNCT
ftr-439	991	5	the	the	DET
ftr-439	991	6	payments	payment	NOUN
ftr-439	991	7	made	make	VERB
ftr-439	991	8	by	by	ADP
ftr-439	991	9	the	the	DET
ftr-439	991	10	oil	oil	NOUN
ftr-439	991	11	producers	producer	NOUN
ftr-439	991	12	could	could	AUX
ftr-439	991	13	be	be	AUX
ftr-439	991	14	deducted	deduct	VERB
ftr-439	991	15	from	from	ADP
ftr-439	991	16	their	their	PRON
ftr-439	991	17	liability	liability	NOUN
ftr-439	991	18	for	for	ADP
ftr-439	991	19	the	the	DET
ftr-439	991	20	general	general	ADJ
ftr-439	991	21	income	income	NOUN
ftr-439	991	22	tax	tax	NOUN
ftr-439	991	23	in	in	ADP
ftr-439	991	24	a	a	DET
ftr-439	991	25	manner	manner	NOUN
ftr-439	991	26	similar	similar	ADJ
ftr-439	991	27	to	to	ADP
ftr-439	991	28	the	the	DET
ftr-439	991	29	current	current	ADJ
ftr-439	991	30	business	business	NOUN
ftr-439	991	31	assets	asset	NOUN
ftr-439	991	32	taxes	taxis	NOUN
ftr-439	991	33	1	1	NUM
ftr-439	991	34	18	18	NUM
ftr-439	991	35	ix	ix	ADJ
ftr-439	991	36	.	.	PUNCT
ftr-439	992	1	conclusion	conclusion	VERB
ftr-439	992	2	the	the	DET
ftr-439	992	3	discussion	discussion	NOUN
ftr-439	992	4	over	over	ADP
ftr-439	992	5	the	the	DET
ftr-439	992	6	preceding	precede	VERB
ftr-439	992	7	pages	page	NOUN
ftr-439	992	8	has	have	AUX
ftr-439	992	9	sought	seek	VERB
ftr-439	992	10	to	to	PART
ftr-439	992	11	demonstrate	demonstrate	VERB
ftr-439	992	12	two	two	NUM
ftr-439	992	13	things	thing	NOUN
ftr-439	992	14	.	.	PUNCT
ftr-439	993	1	in	in	ADP
ftr-439	993	2	the	the	DET
ftr-439	993	3	most	most	ADV
ftr-439	993	4	fundamental	fundamental	ADJ
ftr-439	993	5	respects	respect	NOUN
ftr-439	993	6	,	,	PUNCT
ftr-439	993	7	the	the	DET
ftr-439	993	8	scope	scope	NOUN
ftr-439	993	9	of	of	ADP
ftr-439	993	10	the	the	DET
ftr-439	993	11	u.s	u.s	PROPN
ftr-439	993	12	.	.	PROPN
ftr-439	993	13	foreign	foreign	ADJ
ftr-439	993	14	tax	tax	NOUN
ftr-439	993	15	credit	credit	NOUN
ftr-439	993	16	is	be	AUX
ftr-439	993	17	far	far	ADV
ftr-439	993	18	too	too	ADV
ftr-439	993	19	narrow	narrow	ADJ
ftr-439	993	20	.	.	PUNCT
ftr-439	994	1	in	in	ADP
ftr-439	994	2	order	order	NOUN
ftr-439	994	3	to	to	PART
ftr-439	994	4	properly	properly	ADV
ftr-439	994	5	ameliorate	ameliorate	VERB
ftr-439	994	6	the	the	DET
ftr-439	994	7	consequences	consequence	NOUN
ftr-439	994	8	of	of	ADP
ftr-439	994	9	international	international	ADJ
ftr-439	994	10	double	double	ADJ
ftr-439	994	11	taxation	taxation	NOUN
ftr-439	994	12	,	,	PUNCT
ftr-439	994	13	many	many	ADJ
ftr-439	994	14	more	more	ADJ
ftr-439	994	15	foreign	foreign	ADJ
ftr-439	994	16	taxes	taxis	NOUN
ftr-439	994	17	payments	payment	NOUN
ftr-439	994	18	should	should	AUX
ftr-439	994	19	be	be	AUX
ftr-439	994	20	creditable	creditable	ADJ
ftr-439	994	21	against	against	ADP
ftr-439	994	22	the	the	DET
ftr-439	994	23	u.s	u.s	PROPN
ftr-439	994	24	.	.	PROPN
ftr-439	994	25	income	income	NOUN
ftr-439	994	26	tax	tax	NOUN
ftr-439	994	27	on	on	ADP
ftr-439	994	28	foreign	foreign	ADJ
ftr-439	994	29	source	source	NOUN
ftr-439	994	30	income	income	NOUN
ftr-439	994	31	.	.	PUNCT
ftr-439	995	1	second	second	ADJ
ftr-439	995	2	,	,	PUNCT
ftr-439	995	3	there	there	PRON
ftr-439	995	4	is	be	VERB
ftr-439	995	5	no	no	DET
ftr-439	995	6	substantial	substantial	ADJ
ftr-439	995	7	justification	justification	NOUN
ftr-439	995	8	for	for	ADP
ftr-439	995	9	the	the	DET
ftr-439	995	10	existing	exist	VERB
ftr-439	995	11	contours	contours	NOUN
ftr-439	995	12	of	of	ADP
ftr-439	995	13	the	the	DET
ftr-439	995	14	credit	credit	NOUN
ftr-439	995	15	,	,	PUNCT
ftr-439	995	16	and	and	CCONJ
ftr-439	995	17	thus	thus	ADV
ftr-439	995	18	there	there	PRON
ftr-439	995	19	is	be	VERB
ftr-439	995	20	no	no	DET
ftr-439	995	21	rational	rational	ADJ
ftr-439	995	22	impediment	impediment	NOUN
ftr-439	995	23	of	of	ADP
ftr-439	995	24	importance	importance	NOUN
ftr-439	995	25	to	to	ADP
ftr-439	995	26	the	the	DET
ftr-439	995	27	reformation	reformation	NOUN
ftr-439	995	28	of	of	ADP
ftr-439	995	29	the	the	DET
ftr-439	995	30	credit	credit	NOUN
ftr-439	995	31	.	.	PUNCT
ftr-439	996	1	the	the	DET
ftr-439	996	2	more	more	ADV
ftr-439	996	3	appropriate	appropriate	ADJ
ftr-439	996	4	scope	scope	NOUN
ftr-439	996	5	of	of	ADP
ftr-439	996	6	the	the	DET
ftr-439	996	7	credit	credit	NOUN
ftr-439	996	8	that	that	PRON
ftr-439	996	9	initially	initially	ADV
ftr-439	996	10	prevailed	prevail	VERB
ftr-439	996	11	was	be	AUX
ftr-439	996	12	discarded	discard	VERB
ftr-439	996	13	largely	largely	ADV
ftr-439	996	14	as	as	SCONJ
ftr-439	996	15	a	a	DET
ftr-439	996	16	by	by	ADP
ftr-439	996	17	-	-	PUNCT
ftr-439	996	18	product	product	NOUN
ftr-439	996	19	of	of	ADP
ftr-439	996	20	an	an	DET
ftr-439	996	21	overly	overly	ADV
ftr-439	996	22	enthusiastic	enthusiastic	ADJ
ftr-439	996	23	attack	attack	NOUN
ftr-439	996	24	on	on	ADP
ftr-439	996	25	the	the	DET
ftr-439	996	26	abusive	abusive	ADJ
ftr-439	996	27	crediting	crediting	NOUN
ftr-439	996	28	of	of	ADP
ftr-439	996	29	royalties	royalty	NOUN
ftr-439	996	30	-	-	PUNCT
ftr-439	996	31	a	a	DET
ftr-439	996	32	problem	problem	NOUN
ftr-439	996	33	that	that	PRON
ftr-439	996	34	today	today	NOUN
ftr-439	996	35	has	have	AUX
ftr-439	996	36	been	be	AUX
ftr-439	996	37	resolved	resolve	VERB
ftr-439	996	38	satisfactorily	satisfactorily	ADV
ftr-439	996	39	by	by	ADP
ftr-439	996	40	others	other	NOUN
ftr-439	996	41	means	mean	VERB
ftr-439	996	42	.	.	PUNCT
ftr-439	997	1	the	the	DET
ftr-439	997	2	scope	scope	NOUN
ftr-439	997	3	of	of	ADP
ftr-439	997	4	the	the	DET
ftr-439	997	5	section	section	NOUN
ftr-439	997	6	901	901	NUM
ftr-439	997	7	definition	definition	NOUN
ftr-439	997	8	of	of	ADP
ftr-439	997	9	a	a	DET
ftr-439	997	10	creditable	creditable	ADJ
ftr-439	997	11	tax	tax	NOUN
ftr-439	997	12	has	have	AUX
ftr-439	997	13	never	never	ADV
ftr-439	997	14	been	be	AUX
ftr-439	997	15	addressed	address	VERB
ftr-439	997	16	by	by	ADP
ftr-439	997	17	congress	congress	PROPN
ftr-439	997	18	except	except	SCONJ
ftr-439	997	19	when	when	SCONJ
ftr-439	997	20	it	it	PRON
ftr-439	997	21	sought	seek	VERB
ftr-439	997	22	to	to	PART
ftr-439	997	23	expand	expand	VERB
ftr-439	997	24	the	the	DET
ftr-439	997	25	scope	scope	NOUN
ftr-439	997	26	of	of	ADP
ftr-439	997	27	the	the	DET
ftr-439	997	28	credit	credit	NOUN
ftr-439	997	29	by	by	ADP
ftr-439	997	30	the	the	DET
ftr-439	997	31	addition	addition	NOUN
ftr-439	997	32	of	of	ADP
ftr-439	997	33	the	the	DET
ftr-439	997	34	predecessor	predecessor	NOUN
ftr-439	997	35	to	to	ADP
ftr-439	997	36	section	section	NOUN
ftr-439	997	37	903	903	NUM
ftr-439	997	38	.	.	PUNCT
ftr-439	998	1	the	the	DET
ftr-439	998	2	narrowing	narrowing	NOUN
ftr-439	998	3	that	that	PRON
ftr-439	998	4	occurred	occur	VERB
ftr-439	998	5	in	in	ADP
ftr-439	998	6	the	the	DET
ftr-439	998	7	1970s	1970	NOUN
ftr-439	998	8	occurred	occur	VERB
ftr-439	998	9	entirely	entirely	ADV
ftr-439	998	10	through	through	ADP
ftr-439	998	11	a	a	DET
ftr-439	998	12	revision	revision	NOUN
ftr-439	998	13	of	of	ADP
ftr-439	998	14	the	the	DET
ftr-439	998	15	regulations	regulation	NOUN
ftr-439	998	16	.	.	PUNCT
ftr-439	999	1	given	give	VERB
ftr-439	999	2	that	that	DET
ftr-439	999	3	history	history	NOUN
ftr-439	999	4	,	,	PUNCT
ftr-439	999	5	the	the	DET
ftr-439	999	6	expansion	expansion	NOUN
ftr-439	999	7	of	of	ADP
ftr-439	999	8	the	the	DET
ftr-439	999	9	credit	credit	NOUN
ftr-439	999	10	does	do	AUX
ftr-439	999	11	not	not	PART
ftr-439	999	12	require	require	VERB
ftr-439	999	13	congressional	congressional	ADJ
ftr-439	999	14	intervention	intervention	NOUN
ftr-439	999	15	.	.	PUNCT
ftr-439	1000	1	the	the	DET
ftr-439	1000	2	treasury	treasury	NOUN
ftr-439	1000	3	is	be	AUX
ftr-439	1000	4	entitled	entitle	VERB
ftr-439	1000	5	to	to	PART
ftr-439	1000	6	reconsider	reconsider	VERB
ftr-439	1000	7	its	its	PRON
ftr-439	1000	8	1983	1983	NUM
ftr-439	1000	9	regulations	regulation	NOUN
ftr-439	1000	10	and	and	CCONJ
ftr-439	1000	11	to	to	PART
ftr-439	1000	12	return	return	VERB
ftr-439	1000	13	to	to	ADP
ftr-439	1000	14	the	the	DET
ftr-439	1000	15	broader	broad	ADJ
ftr-439	1000	16	approach	approach	NOUN
ftr-439	1000	17	to	to	ADP
ftr-439	1000	18	crediting	credit	VERB
ftr-439	1000	19	that	that	SCONJ
ftr-439	1000	20	it	it	PRON
ftr-439	1000	21	then	then	ADV
ftr-439	1000	22	abandoned	abandon	VERB
ftr-439	1000	23	.	.	PUNCT
ftr-439	1001	1	it	it	PRON
ftr-439	1001	2	should	should	AUX
ftr-439	1001	3	do	do	VERB
ftr-439	1001	4	so	so	ADV
ftr-439	1001	5	.	.	PUNCT
ftr-439	1002	1	118	118	NUM
ftr-439	1002	2	.	.	PUNCT
ftr-439	1003	1	see	see	VERB
ftr-439	1003	2	priv	priv	PROPN
ftr-439	1003	3	.	.	PUNCT
ftr-439	1004	1	ltr	ltr	PROPN
ftr-439	1004	2	.	.	PUNCT
ftr-439	1004	3	rul	rul	PROPN
ftr-439	1004	4	.	.	PUNCT
ftr-439	1005	1	86	86	NUM
ftr-439	1005	2	-	-	SYM
ftr-439	1005	3	11	11	NUM
ftr-439	1005	4	-	-	PUNCT
ftr-439	1005	5	001	001	NUM
ftr-439	1005	6	(	(	PUNCT
ftr-439	1005	7	nov	nov	PROPN
ftr-439	1005	8	.	.	PROPN
ftr-439	1005	9	20	20	NUM
ftr-439	1005	10	,	,	PUNCT
ftr-439	1005	11	1985	1985	NUM
ftr-439	1005	12	)	)	PUNCT
ftr-439	1005	13	;	;	PUNCT
ftr-439	1005	14	priv	priv	NOUN
ftr-439	1005	15	.	.	PUNCT
ftr-439	1006	1	ltr	ltr	PROPN
ftr-439	1006	2	.	.	PUNCT
ftr-439	1006	3	rul	rul	PROPN
ftr-439	1006	4	.	.	PUNCT
ftr-439	1007	1	68	68	NUM
ftr-439	1007	2	-	-	SYM
ftr-439	1007	3	07	07	NUM
ftr-439	1007	4	-	-	PUNCT
ftr-439	1007	5	081230a	081230a	NUM
ftr-439	1007	6	(	(	PUNCT
ftr-439	1007	7	july	july	PROPN
ftr-439	1007	8	8	8	NUM
ftr-439	1007	9	,	,	PUNCT
ftr-439	1007	10	1968	1968	NUM
ftr-439	1007	11	)	)	PUNCT
ftr-439	1007	12	.	.	PUNCT
ftr-439	1008	1	1999	1999	NUM
ftr-439	1008	2	]	]	PUNCT