id	sid	tid	token	lemma	pos
ftr-444	1	1	florida	florida	PROPN
ftr-444	1	2	tax	tax	PROPN
ftr-444	1	3	review	review	NOUN
ftr-444	1	4	volume	volume	NOUN
ftr-444	1	5	4	4	NUM
ftr-444	1	6	1999	1999	NUM
ftr-444	1	7	number	number	NOUN
ftr-444	1	8	4	4	NUM
ftr-444	1	9	taxation	taxation	NOUN
ftr-444	1	10	of	of	ADP
ftr-444	1	11	electronic	electronic	ADJ
ftr-444	1	12	commerce	commerce	NOUN
ftr-444	1	13	:	:	PUNCT
ftr-444	1	14	federal	federal	ADJ
ftr-444	1	15	income	income	NOUN
ftr-444	1	16	tax	tax	NOUN
ftr-444	1	17	issues	issue	NOUN
ftr-444	1	18	in	in	ADP
ftr-444	1	19	the	the	DET
ftr-444	1	20	establishment	establishment	NOUN
ftr-444	1	21	of	of	ADP
ftr-444	1	22	a	a	DET
ftr-444	1	23	software	software	NOUN
ftr-444	1	24	operation	operation	NOUN
ftr-444	1	25	in	in	ADP
ftr-444	1	26	a	a	DET
ftr-444	1	27	tax	tax	NOUN
ftr-444	1	28	haven	haven	NOUN
ftr-444	1	29	david	david	PROPN
ftr-444	1	30	r.	r.	PROPN
ftr-444	1	31	tillinghast	tillinghast	PROPN
ftr-444	1	32	*	*	PROPN
ftr-444	1	33	i.	i.	NOUN
ftr-444	1	34	introduction	introduction	NOUN
ftr-444	1	35	................................	................................	PUNCT
ftr-444	2	1	341	341	NUM
ftr-444	2	2	11	11	NUM
ftr-444	2	3	.	.	PUNCT
ftr-444	3	1	basic	basic	ADJ
ftr-444	3	2	issues	issue	NOUN
ftr-444	3	3	that	that	PRON
ftr-444	3	4	will	will	AUX
ftr-444	3	5	recur	recur	VERB
ftr-444	3	6	...................	...................	PUNCT
ftr-444	3	7	341	341	NUM
ftr-444	3	8	i.	i.	NOUN
ftr-444	3	9	hypothetical	hypothetical	ADJ
ftr-444	3	10	fact	fact	NOUN
ftr-444	3	11	pattern	pattern	NOUN
ftr-444	3	12	.....................	.....................	PUNCT
ftr-444	3	13	343	343	NUM
ftr-444	3	14	iv	iv	NOUN
ftr-444	3	15	.	.	PUNCT
ftr-444	3	16	united	united	PROPN
ftr-444	3	17	states	states	PROPN
ftr-444	3	18	taxation	taxation	NOUN
ftr-444	3	19	of	of	ADP
ftr-444	3	20	softco	softco	NOUN
ftr-444	3	21	under	under	ADP
ftr-444	3	22	domestic	domestic	ADJ
ftr-444	3	23	law	law	NOUN
ftr-444	3	24	................................	................................	PUNCT
ftr-444	4	1	344	344	NUM
ftr-444	4	2	a.	a.	NOUN
ftr-444	4	3	is	be	AUX
ftr-444	4	4	softco	softco	NOUN
ftr-444	4	5	engaged	engage	VERB
ftr-444	4	6	in	in	ADP
ftr-444	4	7	a	a	DET
ftr-444	4	8	u.s	u.s	PROPN
ftr-444	4	9	.	.	PROPN
ftr-444	4	10	trade	trade	NOUN
ftr-444	4	11	or	or	CCONJ
ftr-444	4	12	business	business	NOUN
ftr-444	4	13	?	?	PUNCT
ftr-444	5	1	....	....	PUNCT
ftr-444	6	1	345	345	NUM
ftr-444	6	2	b.	b.	NOUN
ftr-444	6	3	does	do	AUX
ftr-444	6	4	sofico	sofico	NOUN
ftr-444	6	5	derive	derive	VERB
ftr-444	6	6	income	income	NOUN
ftr-444	6	7	effectively	effectively	ADV
ftr-444	6	8	connected	connect	VERB
ftr-444	6	9	with	with	ADP
ftr-444	6	10	a	a	DET
ftr-444	6	11	u.s	u.s	PROPN
ftr-444	6	12	.	.	PROPN
ftr-444	6	13	business	business	NOUN
ftr-444	6	14	?	?	PUNCT
ftr-444	7	1	......................	......................	PUNCT
ftr-444	8	1	348	348	NUM
ftr-444	8	2	1	1	NUM
ftr-444	8	3	.	.	PUNCT
ftr-444	9	1	sales	sale	NOUN
ftr-444	9	2	hicome	hicome	PROPN
ftr-444	9	3	.......................	.......................	PUNCT
ftr-444	10	1	348	348	NUM
ftr-444	10	2	2	2	NUM
ftr-444	10	3	.	.	X
ftr-444	10	4	hcomne	hcomne	NOUN
ftr-444	10	5	from	from	ADP
ftr-444	10	6	the	the	DET
ftr-444	10	7	production	production	NOUN
ftr-444	10	8	of	of	ADP
ftr-444	10	9	personal	personal	ADJ
ftr-444	10	10	propert	propert	NOUN
ftr-444	10	11	.	.	PUNCT
ftr-444	11	1	..........................	..........................	PUNCT
ftr-444	12	1	350	350	NUM
ftr-444	12	2	3	3	NUM
ftr-444	12	3	.	.	PUNCT
ftr-444	12	4	rental	rental	ADJ
ftr-444	12	5	incone	incone	NOUN
ftr-444	12	6	.	.	PUNCT
ftr-444	13	1	......................	......................	PUNCT
ftr-444	14	1	351	351	NUM
ftr-444	14	2	4	4	NUM
ftr-444	14	3	.	.	PUNCT
ftr-444	14	4	royalty	royalty	NOUN
ftr-444	14	5	hicome	hicome	PROPN
ftr-444	14	6	.....................	.....................	PUNCT
ftr-444	15	1	353	353	NUM
ftr-444	15	2	5	5	NUM
ftr-444	15	3	.	.	PUNCT
ftr-444	16	1	sen	sen	PROPN
ftr-444	16	2	,	,	PUNCT
ftr-444	16	3	ices	ice	NOUN
ftr-444	16	4	..........................	..........................	PUNCT
ftr-444	16	5	354	354	NUM
ftr-444	16	6	6	6	NUM
ftr-444	16	7	.	.	PUNCT
ftr-444	17	1	sununar	sununar	PROPN
ftr-444	17	2	"	"	PUNCT
ftr-444	17	3	..........................	..........................	NUM
ftr-444	17	4	355	355	NUM
ftr-444	17	5	c.	c.	NOUN
ftr-444	17	6	is	be	AUX
ftr-444	17	7	the	the	DET
ftr-444	17	8	income	income	NOUN
ftr-444	17	9	of	of	ADP
ftr-444	17	10	softco	softco	NOUN
ftr-444	17	11	subject	subject	ADJ
ftr-444	17	12	to	to	ADP
ftr-444	17	13	u.s	u.s	PROPN
ftr-444	17	14	.	.	PROPN
ftr-444	17	15	withholding	withholding	NOUN
ftr-444	17	16	tax	tax	NOUN
ftr-444	17	17	?	?	PUNCT
ftr-444	18	1	..................................	..................................	PUNCT
ftr-444	19	1	355	355	NUM
ftr-444	19	2	v.	v.	ADP
ftr-444	19	3	u.s	u.s	PROPN
ftr-444	19	4	.	.	PROPN
ftr-444	19	5	taxation	taxation	NOUN
ftr-444	19	6	of	of	ADP
ftr-444	19	7	softco	softco	NOUN
ftr-444	19	8	under	under	ADP
ftr-444	19	9	the	the	DET
ftr-444	19	10	irish	irish	ADJ
ftr-444	19	11	treaty	treaty	NOUN
ftr-444	19	12	...	...	PUNCT
ftr-444	20	1	358	358	NUM
ftr-444	20	2	a.	a.	NOUN
ftr-444	20	3	qualification	qualification	NOUN
ftr-444	20	4	of	of	ADP
ftr-444	20	5	sofico	sofico	NOUN
ftr-444	20	6	under	under	ADP
ftr-444	20	7	the	the	DET
ftr-444	20	8	treaty	treaty	NOUN
ftr-444	20	9	..........	..........	PUNCT
ftr-444	20	10	358	358	NUM
ftr-444	20	11	b.	b.	NOUN
ftr-444	20	12	taxation	taxation	NOUN
ftr-444	20	13	of	of	ADP
ftr-444	20	14	softco	softco	PROPN
ftr-444	20	15	's	's	PART
ftr-444	20	16	business	business	NOUN
ftr-444	20	17	profits	profit	NOUN
ftr-444	20	18	............	............	PUNCT
ftr-444	20	19	359	359	NUM
ftr-444	20	20	c.	c.	NOUN
ftr-444	20	21	taxation	taxation	NOUN
ftr-444	20	22	of	of	ADP
ftr-444	20	23	sofico	sofico	PROPN
ftr-444	20	24	's	's	PART
ftr-444	20	25	royalty	royalty	NOUN
ftr-444	20	26	income	income	NOUN
ftr-444	20	27	............	............	PUNCT
ftr-444	20	28	360	360	NUM
ftr-444	20	29	vi	vi	NOUN
ftr-444	20	30	.	.	PUNCT
ftr-444	21	1	taxation	taxation	NOUN
ftr-444	21	2	of	of	ADP
ftr-444	21	3	sofrco	sofrco	PROPN
ftr-444	21	4	's	's	PART
ftr-444	21	5	u.s	u.s	PROPN
ftr-444	21	6	.	.	PROPN
ftr-444	21	7	shareholder(s	shareholder(s	PROPN
ftr-444	21	8	)	)	PUNCT
ftr-444	21	9	under	under	ADP
ftr-444	21	10	the	the	DET
ftr-444	21	11	u.s	u.s	PROPN
ftr-444	21	12	.	.	PROPN
ftr-444	21	13	tax	tax	NOUN
ftr-444	21	14	haven	haven	NOUN
ftr-444	21	15	regimes	regime	NOUN
ftr-444	21	16	.....................	.....................	PUNCT
ftr-444	21	17	360	360	NUM
ftr-444	21	18	a.	a.	NOUN
ftr-444	21	19	taxation	taxation	NOUN
ftr-444	21	20	of	of	ADP
ftr-444	21	21	u.s	u.s	PROPN
ftr-444	21	22	.	.	PROPN
ftr-444	21	23	parent	parent	NOUN
ftr-444	21	24	on	on	ADP
ftr-444	21	25	income	income	NOUN
ftr-444	21	26	of	of	ADP
ftr-444	21	27	softco	softco	NOUN
ftr-444	21	28	under	under	ADP
ftr-444	21	29	subpart	subpart	PROPN
ftr-444	21	30	f	f	PROPN
ftr-444	21	31	...............................	...............................	PUNCT
ftr-444	22	1	360	360	NUM
ftr-444	22	2	1	1	NUM
ftr-444	22	3	.	.	PUNCT
ftr-444	23	1	sales	sale	NOUN
ftr-444	23	2	income	income	NOUN
ftr-444	23	3	.......................	.......................	PUNCT
ftr-444	24	1	361	361	NUM
ftr-444	24	2	2	2	NUM
ftr-444	24	3	.	.	PUNCT
ftr-444	24	4	rental	rental	ADJ
ftr-444	24	5	and	and	CCONJ
ftr-444	24	6	royalty	royalty	NOUN
ftr-444	24	7	income	income	NOUN
ftr-444	24	8	.............	.............	PUNCT
ftr-444	24	9	365	365	NUM
ftr-444	24	10	3	3	NUM
ftr-444	24	11	.	.	PUNCT
ftr-444	24	12	sen'ices	sen'ice	NOUN
ftr-444	24	13	income	income	VERB
ftr-444	24	14	......................	......................	PUNCT
ftr-444	25	1	367	367	NUM
ftr-444	25	2	4	4	NUM
ftr-444	25	3	.	.	PUNCT
ftr-444	25	4	passive	passive	ADJ
ftr-444	25	5	investment	investment	NOUN
ftr-444	25	6	incone	incone	NOUN
ftr-444	25	7	.	.	PUNCT
ftr-444	25	8	.............	.............	PUNCT
ftr-444	26	1	368	368	NUM
ftr-444	26	2	5	5	NUM
ftr-444	26	3	.	.	PUNCT
ftr-444	26	4	summnarv	summnarv	PROPN
ftr-444	26	5	.	.	PUNCT
ftr-444	27	1	.........................	.........................	PUNCT
ftr-444	28	1	368	368	NUM
ftr-444	28	2	*	*	PUNCT
ftr-444	28	3	partner	partner	NOUN
ftr-444	28	4	with	with	ADP
ftr-444	28	5	baker	baker	PROPN
ftr-444	28	6	&	&	CCONJ
ftr-444	28	7	mckenzie	mckenzie	PROPN
ftr-444	28	8	.	.	PUNCT
ftr-444	29	1	new	new	PROPN
ftr-444	29	2	york	york	PROPN
ftr-444	29	3	.	.	PUNCT
ftr-444	30	1	new	new	PROPN
ftr-444	30	2	york	york	PROPN
ftr-444	30	3	.	.	PROPN
ftr-444	31	1	340	340	NUM
ftr-444	31	2	florida	florida	PROPN
ftr-444	31	3	tax	tax	NOUN
ftr-444	31	4	review	review	NOUN
ftr-444	31	5	[	[	X
ftr-444	31	6	vol	vol	NOUN
ftr-444	31	7	.	.	PUNCT
ftr-444	32	1	4:4	4:4	NUM
ftr-444	32	2	b.	b.	PROPN
ftr-444	32	3	taxation	taxation	NOUN
ftr-444	32	4	of	of	ADP
ftr-444	32	5	u.s	u.s	PROPN
ftr-444	32	6	.	.	PROPN
ftr-444	32	7	individual	individual	ADJ
ftr-444	32	8	shareholders	shareholder	NOUN
ftr-444	32	9	controlling	control	VERB
ftr-444	32	10	softco	softco	NOUN
ftr-444	32	11	.........................	.........................	PUNCT
ftr-444	32	12	369	369	NUM
ftr-444	32	13	c.	c.	PROPN
ftr-444	32	14	taxation	taxation	NOUN
ftr-444	32	15	of	of	ADP
ftr-444	32	16	u.s	u.s	PROPN
ftr-444	32	17	.	.	PROPN
ftr-444	32	18	individual	individual	NOUN
ftr-444	32	19	owning	own	VERB
ftr-444	32	20	25	25	NUM
ftr-444	32	21	%	%	NOUN
ftr-444	32	22	of	of	ADP
ftr-444	32	23	softco	softco	PROPN
ftr-444	32	24	's	's	PART
ftr-444	32	25	stock	stock	NOUN
ftr-444	32	26	............................	............................	PUNCT
ftr-444	32	27	372	372	NUM
ftr-444	32	28	d.	d.	PROPN
ftr-444	32	29	summary	summary	NOUN
ftr-444	32	30	of	of	ADP
ftr-444	32	31	the	the	DET
ftr-444	32	32	application	application	NOUN
ftr-444	32	33	of	of	ADP
ftr-444	32	34	the	the	DET
ftr-444	32	35	tax	tax	NOUN
ftr-444	32	36	haven	haven	NOUN
ftr-444	32	37	regimes	regime	NOUN
ftr-444	32	38	................................	................................	PUNCT
ftr-444	32	39	373	373	NUM
ftr-444	32	40	viii	viii	NOUN
ftr-444	32	41	.	.	PUNCT
ftr-444	33	1	what	what	PRON
ftr-444	33	2	does	do	AUX
ftr-444	33	3	all	all	PRON
ftr-444	33	4	of	of	ADP
ftr-444	33	5	this	this	DET
ftr-444	33	6	prove	prove	NOUN
ftr-444	33	7	?	?	PUNCT
ftr-444	33	8	.	.	PUNCT
ftr-444	33	9	.	.	PUNCT
ftr-444	33	10	.	.	PUNCT
ftr-444	33	11	.	.	PUNCT
ftr-444	33	12	.	.	PUNCT
ftr-444	33	13	.	.	PUNCT
ftr-444	33	14	.	.	PUNCT
ftr-444	33	15	.	.	PUNCT
ftr-444	33	16	.	.	PUNCT
ftr-444	33	17	.	.	PUNCT
ftr-444	33	18	.	.	PUNCT
ftr-444	33	19	.	.	PUNCT
ftr-444	33	20	.	.	PUNCT
ftr-444	33	21	.	.	PUNCT
ftr-444	33	22	.	.	PUNCT
ftr-444	33	23	.	.	PUNCT
ftr-444	33	24	.	.	PUNCT
ftr-444	33	25	.	.	PUNCT
ftr-444	34	1	374	374	NUM
ftr-444	34	2	a.	a.	NOUN
ftr-444	34	3	income	income	NOUN
ftr-444	34	4	characterization	characterization	NOUN
ftr-444	34	5	....................	....................	PUNCT
ftr-444	35	1	374	374	NUM
ftr-444	35	2	b.	b.	NOUN
ftr-444	35	3	what	what	PRON
ftr-444	35	4	constitutes	constitute	VERB
ftr-444	35	5	the	the	DET
ftr-444	35	6	production	production	NOUN
ftr-444	35	7	of	of	ADP
ftr-444	35	8	property	property	NOUN
ftr-444	35	9	?	?	PUNCT
ftr-444	36	1	.....	.....	PUNCT
ftr-444	37	1	375	375	NUM
ftr-444	37	2	c.	c.	NOUN
ftr-444	37	3	the	the	DET
ftr-444	37	4	cacophony	cacophony	NOUN
ftr-444	37	5	of	of	ADP
ftr-444	37	6	tax	tax	NOUN
ftr-444	37	7	haven	haven	NOUN
ftr-444	37	8	rules	rule	NOUN
ftr-444	37	9	............	............	PUNCT
ftr-444	38	1	376	376	NUM
ftr-444	38	2	ix	ix	ADJ
ftr-444	38	3	.	.	PUNCT
ftr-444	39	1	some	some	DET
ftr-444	39	2	modest	modest	ADJ
ftr-444	39	3	suggestions	suggestion	NOUN
ftr-444	39	4	......................	......................	PUNCT
ftr-444	39	5	376	376	NUM
ftr-444	39	6	taration	taration	NOUN
ftr-444	39	7	of	of	ADP
ftr-444	39	8	elecironic	elecironic	ADJ
ftr-444	39	9	conmmerce	conmmerce	PROPN
ftr-444	39	10	i.	i.	PROPN
ftr-444	39	11	introduction	introduction	NOUN
ftr-444	39	12	the	the	DET
ftr-444	39	13	advent	advent	NOUN
ftr-444	39	14	of	of	ADP
ftr-444	39	15	the	the	DET
ftr-444	39	16	internet	internet	NOUN
ftr-444	39	17	and	and	CCONJ
ftr-444	39	18	other	other	ADJ
ftr-444	39	19	electronic	electronic	ADJ
ftr-444	39	20	means	mean	NOUN
ftr-444	39	21	of	of	ADP
ftr-444	39	22	conducting	conduct	VERB
ftr-444	39	23	commercial	commercial	ADJ
ftr-444	39	24	transactions	transaction	NOUN
ftr-444	39	25	has	have	AUX
ftr-444	39	26	created	create	VERB
ftr-444	39	27	a	a	DET
ftr-444	39	28	new	new	ADJ
ftr-444	39	29	galaxy	galaxy	NOUN
ftr-444	39	30	of	of	ADP
ftr-444	39	31	ways	way	NOUN
ftr-444	39	32	to	to	PART
ftr-444	39	33	structure	structure	NOUN
ftr-444	39	34	business	business	NOUN
ftr-444	39	35	operations	operation	NOUN
ftr-444	39	36	and	and	CCONJ
ftr-444	39	37	a	a	DET
ftr-444	39	38	concomitant	concomitant	ADJ
ftr-444	39	39	range	range	NOUN
ftr-444	39	40	of	of	ADP
ftr-444	39	41	novel	novel	ADJ
ftr-444	39	42	tax	tax	NOUN
ftr-444	39	43	issues	issue	NOUN
ftr-444	39	44	.	.	PUNCT
ftr-444	39	45	'	'	PUNCT
ftr-444	40	1	it	it	PRON
ftr-444	40	2	is	be	AUX
ftr-444	40	3	commonly	commonly	ADV
ftr-444	40	4	said	say	VERB
ftr-444	40	5	that	that	SCONJ
ftr-444	40	6	,	,	PUNCT
ftr-444	40	7	because	because	SCONJ
ftr-444	40	8	of	of	ADP
ftr-444	40	9	the	the	DET
ftr-444	40	10	diminished	diminish	VERB
ftr-444	40	11	need	need	NOUN
ftr-444	40	12	for	for	SCONJ
ftr-444	40	13	a	a	DET
ftr-444	40	14	vendor	vendor	NOUN
ftr-444	40	15	to	to	PART
ftr-444	40	16	have	have	VERB
ftr-444	40	17	a	a	DET
ftr-444	40	18	physical	physical	ADJ
ftr-444	40	19	presence	presence	NOUN
ftr-444	40	20	in	in	ADP
ftr-444	40	21	the	the	DET
ftr-444	40	22	country	country	NOUN
ftr-444	40	23	of	of	ADP
ftr-444	40	24	the	the	DET
ftr-444	40	25	customer	customer	NOUN
ftr-444	40	26	,	,	PUNCT
ftr-444	40	27	one	one	NUM
ftr-444	40	28	of	of	ADP
ftr-444	40	29	the	the	DET
ftr-444	40	30	likely	likely	ADJ
ftr-444	40	31	effects	effect	NOUN
ftr-444	40	32	of	of	ADP
ftr-444	40	33	electronic	electronic	ADJ
ftr-444	40	34	commerce	commerce	NOUN
ftr-444	40	35	will	will	AUX
ftr-444	40	36	be	be	AUX
ftr-444	40	37	to	to	PART
ftr-444	40	38	shift	shift	VERB
ftr-444	40	39	revenues	revenue	NOUN
ftr-444	40	40	away	away	ADV
ftr-444	40	41	from	from	ADP
ftr-444	40	42	source	source	NOUN
ftr-444	40	43	jurisdictions	jurisdiction	NOUN
ftr-444	40	44	and	and	CCONJ
ftr-444	40	45	towards	towards	ADP
ftr-444	40	46	residence	residence	NOUN
ftr-444	40	47	jurisdictions.2	jurisdictions.2	PROPN
ftr-444	40	48	in	in	ADP
ftr-444	40	49	fact	fact	NOUN
ftr-444	40	50	,	,	PUNCT
ftr-444	40	51	this	this	PRON
ftr-444	40	52	may	may	AUX
ftr-444	40	53	be	be	AUX
ftr-444	40	54	only	only	ADV
ftr-444	40	55	partially	partially	ADV
ftr-444	40	56	true	true	ADJ
ftr-444	40	57	.	.	PUNCT
ftr-444	41	1	income	income	NOUN
ftr-444	41	2	may	may	AUX
ftr-444	41	3	be	be	AUX
ftr-444	41	4	shifted	shift	VERB
ftr-444	41	5	away	away	ADV
ftr-444	41	6	from	from	ADP
ftr-444	41	7	the	the	DET
ftr-444	41	8	customers	customer	NOUN
ftr-444	41	9	'	'	PART
ftr-444	41	10	countries	country	NOUN
ftr-444	41	11	all	all	ADV
ftr-444	41	12	right	right	ADV
ftr-444	41	13	,	,	PUNCT
ftr-444	41	14	but	but	CCONJ
ftr-444	41	15	into	into	ADP
ftr-444	41	16	a	a	DET
ftr-444	41	17	tax	tax	NOUN
ftr-444	41	18	haven	haven	NOUN
ftr-444	41	19	jurisdiction	jurisdiction	NOUN
ftr-444	41	20	rather	rather	ADV
ftr-444	41	21	than	than	ADP
ftr-444	41	22	into	into	ADP
ftr-444	41	23	the	the	DET
ftr-444	41	24	enterprise	enterprise	NOUN
ftr-444	41	25	's	's	PART
ftr-444	41	26	home	home	NOUN
ftr-444	41	27	jurisdiction	jurisdiction	NOUN
ftr-444	41	28	.	.	PUNCT
ftr-444	42	1	a	a	DET
ftr-444	42	2	major	major	ADJ
ftr-444	42	3	issue	issue	NOUN
ftr-444	42	4	for	for	ADP
ftr-444	42	5	enterprises	enterprise	NOUN
ftr-444	42	6	that	that	PRON
ftr-444	42	7	use	use	VERB
ftr-444	42	8	the	the	DET
ftr-444	42	9	internet	internet	NOUN
ftr-444	42	10	and	and	CCONJ
ftr-444	42	11	their	their	PRON
ftr-444	42	12	residence	residence	NOUN
ftr-444	42	13	tax	tax	NOUN
ftr-444	42	14	jurisdictions	jurisdiction	NOUN
ftr-444	42	15	,	,	PUNCT
ftr-444	42	16	therefore	therefore	ADV
ftr-444	42	17	,	,	PUNCT
ftr-444	42	18	will	will	AUX
ftr-444	42	19	be	be	AUX
ftr-444	42	20	whether	whether	SCONJ
ftr-444	42	21	controlled	control	VERB
ftr-444	42	22	foreign	foreign	ADJ
ftr-444	42	23	corporation	corporation	NOUN
ftr-444	42	24	or	or	CCONJ
ftr-444	42	25	similar	similar	ADJ
ftr-444	42	26	legislation	legislation	NOUN
ftr-444	42	27	will	will	AUX
ftr-444	42	28	operate	operate	VERB
ftr-444	42	29	to	to	PART
ftr-444	42	30	impose	impose	VERB
ftr-444	42	31	tax	tax	NOUN
ftr-444	42	32	on	on	ADP
ftr-444	42	33	any	any	DET
ftr-444	42	34	revenues	revenue	NOUN
ftr-444	42	35	that	that	PRON
ftr-444	42	36	are	be	AUX
ftr-444	42	37	shifted	shift	VERB
ftr-444	42	38	in	in	ADP
ftr-444	42	39	this	this	DET
ftr-444	42	40	manner	manner	NOUN
ftr-444	42	41	.	.	PUNCT
ftr-444	43	1	the	the	DET
ftr-444	43	2	purpose	purpose	NOUN
ftr-444	43	3	of	of	ADP
ftr-444	43	4	this	this	DET
ftr-444	43	5	paper	paper	NOUN
ftr-444	43	6	is	be	AUX
ftr-444	43	7	to	to	PART
ftr-444	43	8	consider	consider	VERB
ftr-444	43	9	how	how	SCONJ
ftr-444	43	10	a	a	DET
ftr-444	43	11	hypothetical	hypothetical	ADJ
ftr-444	43	12	business	business	NOUN
ftr-444	43	13	operation	operation	NOUN
ftr-444	43	14	structured	structure	VERB
ftr-444	43	15	to	to	PART
ftr-444	43	16	operate	operate	VERB
ftr-444	43	17	in	in	ADP
ftr-444	43	18	a	a	DET
ftr-444	43	19	tax	tax	NOUN
ftr-444	43	20	haven	haven	NOUN
ftr-444	43	21	might	might	AUX
ftr-444	43	22	be	be	AUX
ftr-444	43	23	treated	treat	VERB
ftr-444	43	24	under	under	ADP
ftr-444	43	25	united	united	PROPN
ftr-444	43	26	states	states	PROPN
ftr-444	43	27	federal	federal	ADJ
ftr-444	43	28	income	income	NOUN
ftr-444	43	29	tax	tax	NOUN
ftr-444	43	30	law	law	NOUN
ftr-444	43	31	,	,	PUNCT
ftr-444	43	32	both	both	CCONJ
ftr-444	43	33	under	under	ADP
ftr-444	43	34	provisions	provision	NOUN
ftr-444	43	35	taxing	tax	VERB
ftr-444	43	36	income	income	NOUN
ftr-444	43	37	at	at	ADP
ftr-444	43	38	the	the	DET
ftr-444	43	39	source	source	NOUN
ftr-444	43	40	and	and	CCONJ
ftr-444	43	41	under	under	ADP
ftr-444	43	42	provisions	provision	NOUN
ftr-444	43	43	taxing	tax	VERB
ftr-444	43	44	u.s	u.s	PROPN
ftr-444	43	45	.	.	PROPN
ftr-444	43	46	persons	person	NOUN
ftr-444	43	47	on	on	ADP
ftr-444	43	48	tax	tax	NOUN
ftr-444	43	49	haven	haven	NOUN
ftr-444	43	50	income	income	NOUN
ftr-444	43	51	of	of	ADP
ftr-444	43	52	foreign	foreign	ADJ
ftr-444	43	53	corporations	corporation	NOUN
ftr-444	43	54	,	,	PUNCT
ftr-444	43	55	and	and	CCONJ
ftr-444	43	56	then	then	ADV
ftr-444	43	57	to	to	PART
ftr-444	43	58	reflect	reflect	VERB
ftr-444	43	59	on	on	ADP
ftr-444	43	60	what	what	PRON
ftr-444	43	61	,	,	PUNCT
ftr-444	43	62	if	if	SCONJ
ftr-444	43	63	anything	anything	PRON
ftr-444	43	64	,	,	PUNCT
ftr-444	43	65	this	this	PRON
ftr-444	43	66	tells	tell	VERB
ftr-444	43	67	us	we	PRON
ftr-444	43	68	about	about	ADP
ftr-444	43	69	the	the	DET
ftr-444	43	70	need	need	NOUN
ftr-444	43	71	for	for	ADP
ftr-444	43	72	change	change	NOUN
ftr-444	43	73	.	.	PUNCT
ftr-444	44	1	because	because	SCONJ
ftr-444	44	2	the	the	DET
ftr-444	44	3	internal	internal	ADJ
ftr-444	44	4	revenue	revenue	NOUN
ftr-444	44	5	service	service	NOUN
ftr-444	44	6	has	have	AUX
ftr-444	44	7	issued	issue	VERB
ftr-444	44	8	a	a	DET
ftr-444	44	9	regulation	regulation	NOUN
ftr-444	44	10	discussed	discuss	VERB
ftr-444	44	11	below	below	ADV
ftr-444	44	12	,	,	PUNCT
ftr-444	44	13	specifically	specifically	ADV
ftr-444	44	14	characterizing	characterize	VERB
ftr-444	44	15	income	income	NOUN
ftr-444	44	16	derived	derive	VERB
ftr-444	44	17	from	from	ADP
ftr-444	44	18	transactions	transaction	NOUN
ftr-444	44	19	in	in	ADP
ftr-444	44	20	computer	computer	NOUN
ftr-444	44	21	software	software	NOUN
ftr-444	44	22	(	(	PUNCT
ftr-444	44	23	and	and	CCONJ
ftr-444	44	24	not	not	PART
ftr-444	44	25	other	other	ADJ
ftr-444	44	26	types	type	NOUN
ftr-444	44	27	of	of	ADP
ftr-444	44	28	transactions	transaction	NOUN
ftr-444	44	29	in	in	ADP
ftr-444	44	30	electronic	electronic	ADJ
ftr-444	44	31	commerce	commerce	NOUN
ftr-444	44	32	)	)	PUNCT
ftr-444	44	33	,	,	PUNCT
ftr-444	44	34	the	the	DET
ftr-444	44	35	paper	paper	NOUN
ftr-444	44	36	will	will	AUX
ftr-444	44	37	focus	focus	VERB
ftr-444	44	38	on	on	ADP
ftr-444	44	39	a	a	DET
ftr-444	44	40	company	company	NOUN
ftr-444	44	41	delivering	deliver	VERB
ftr-444	44	42	software	software	NOUN
ftr-444	44	43	over	over	ADP
ftr-444	44	44	the	the	DET
ftr-444	44	45	internet	internet	NOUN
ftr-444	44	46	;	;	PUNCT
ftr-444	44	47	but	but	CCONJ
ftr-444	44	48	many	many	ADJ
ftr-444	44	49	of	of	ADP
ftr-444	44	50	the	the	DET
ftr-444	44	51	issues	issue	NOUN
ftr-444	44	52	presented	present	VERB
ftr-444	44	53	will	will	AUX
ftr-444	44	54	arise	arise	VERB
ftr-444	44	55	in	in	ADP
ftr-444	44	56	the	the	DET
ftr-444	44	57	case	case	NOUN
ftr-444	44	58	of	of	ADP
ftr-444	44	59	other	other	ADJ
ftr-444	44	60	internet	internet	NOUN
ftr-444	44	61	providers	provider	NOUN
ftr-444	44	62	.	.	PUNCT
ftr-444	45	1	ii	ii	PROPN
ftr-444	45	2	.	.	PUNCT
ftr-444	45	3	basic	basic	ADJ
ftr-444	45	4	issues	issue	NOUN
ftr-444	45	5	that	that	PRON
ftr-444	45	6	will	will	AUX
ftr-444	45	7	recur	recur	VERB
ftr-444	45	8	many	many	ADJ
ftr-444	45	9	of	of	ADP
ftr-444	45	10	the	the	DET
ftr-444	45	11	federal	federal	ADJ
ftr-444	45	12	income	income	NOUN
ftr-444	45	13	tax	tax	NOUN
ftr-444	45	14	issues	issue	NOUN
ftr-444	45	15	raised	raise	VERB
ftr-444	45	16	by	by	ADP
ftr-444	45	17	electronic	electronic	ADJ
ftr-444	45	18	commerce	commerce	NOUN
ftr-444	45	19	depend	depend	VERB
ftr-444	45	20	upon	upon	SCONJ
ftr-444	45	21	the	the	DET
ftr-444	45	22	characterization	characterization	NOUN
ftr-444	45	23	of	of	ADP
ftr-444	45	24	items	item	NOUN
ftr-444	45	25	of	of	ADP
ftr-444	45	26	income	income	NOUN
ftr-444	45	27	or	or	CCONJ
ftr-444	45	28	transactions	transaction	NOUN
ftr-444	45	29	giving	give	VERB
ftr-444	45	30	rise	rise	NOUN
ftr-444	45	31	to	to	ADP
ftr-444	45	32	income	income	NOUN
ftr-444	45	33	under	under	ADP
ftr-444	45	34	definitions	definition	NOUN
ftr-444	45	35	and	and	CCONJ
ftr-444	45	36	concepts	concept	NOUN
ftr-444	45	37	born	bear	VERB
ftr-444	45	38	in	in	ADP
ftr-444	45	39	the	the	DET
ftr-444	45	40	age	age	NOUN
ftr-444	45	41	of	of	ADP
ftr-444	45	42	bricks	brick	NOUN
ftr-444	45	43	and	and	CCONJ
ftr-444	45	44	1	1	X
ftr-444	45	45	.	.	X
ftr-444	45	46	see	see	VERB
ftr-444	45	47	generally	generally	ADV
ftr-444	45	48	william	william	PROPN
ftr-444	45	49	c.	c.	PROPN
ftr-444	45	50	benjamin	benjamin	PROPN
ftr-444	45	51	&	&	CCONJ
ftr-444	45	52	michael	michael	PROPN
ftr-444	45	53	j.	j.	PROPN
ftr-444	45	54	nathanson	nathanson	PROPN
ftr-444	45	55	.	.	PUNCT
ftr-444	46	1	conducting	conduct	VERB
ftr-444	46	2	business	business	NOUN
ftr-444	46	3	using	use	VERB
ftr-444	46	4	the	the	DET
ftr-444	46	5	internet	internet	NOUN
ftr-444	46	6	:	:	PUNCT
ftr-444	46	7	gauging	gauge	VERB
ftr-444	46	8	the	the	DET
ftr-444	46	9	threat	threat	NOUN
ftr-444	46	10	of	of	ADP
ftr-444	46	11	foreign	foreign	ADJ
ftr-444	46	12	taxation	taxation	NOUN
ftr-444	46	13	.	.	PUNCT
ftr-444	47	1	j.	j.	PROPN
ftr-444	47	2	int'l	int'l	PROPN
ftr-444	47	3	tax'n	tax'n	ADJ
ftr-444	47	4	.	.	PUNCT
ftr-444	48	1	march	march	PROPN
ftr-444	48	2	1998	1998	NUM
ftr-444	48	3	,	,	PUNCT
ftr-444	48	4	at	at	ADP
ftr-444	48	5	29	29	NUM
ftr-444	48	6	;	;	PUNCT
ftr-444	48	7	daniel	daniel	PROPN
ftr-444	48	8	j.	j.	PROPN
ftr-444	48	9	langin	langin	PROPN
ftr-444	48	10	,	,	PUNCT
ftr-444	48	11	the	the	DET
ftr-444	48	12	economics	economic	NOUN
ftr-444	48	13	of	of	ADP
ftr-444	48	14	the	the	DET
ftr-444	48	15	internet	internet	NOUN
ftr-444	48	16	:	:	PUNCT
ftr-444	48	17	insurance	insurance	NOUN
ftr-444	48	18	and	and	CCONJ
ftr-444	48	19	risk	risk	NOUN
ftr-444	48	20	management	management	NOUN
ftr-444	48	21	,	,	PUNCT
ftr-444	48	22	advertising	advertising	NOUN
ftr-444	48	23	and	and	CCONJ
ftr-444	48	24	other	other	ADJ
ftr-444	48	25	business	business	NOUN
ftr-444	48	26	models	model	NOUN
ftr-444	48	27	.	.	PUNCT
ftr-444	49	1	valuation	valuation	NOUN
ftr-444	49	2	and	and	CCONJ
ftr-444	49	3	tax	tax	NOUN
ftr-444	49	4	issues	issue	NOUN
ftr-444	49	5	.	.	PUNCT
ftr-444	50	1	first	first	ADJ
ftr-444	50	2	annual	annual	ADJ
ftr-444	50	3	internet	internet	NOUN
ftr-444	50	4	law	law	NOUN
ftr-444	50	5	institute	institute	NOUN
ftr-444	50	6	,	,	PUNCT
ftr-444	50	7	at	at	ADP
ftr-444	50	8	447	447	NUM
ftr-444	50	9	(	(	PUNCT
ftr-444	50	10	pli	pli	PROPN
ftr-444	50	11	patents	patent	NOUN
ftr-444	50	12	.	.	PUNCT
ftr-444	51	1	copyrights	copyright	NOUN
ftr-444	51	2	.	.	PUNCT
ftr-444	52	1	trademarks	trademark	NOUN
ftr-444	52	2	and	and	CCONJ
ftr-444	52	3	literary	literary	ADJ
ftr-444	52	4	property	property	NOUN
ftr-444	52	5	course	course	NOUN
ftr-444	52	6	handbook	handbook	NOUN
ftr-444	52	7	series	series	PROPN
ftr-444	52	8	no	no	PROPN
ftr-444	52	9	.	.	PROPN
ftr-444	52	10	482	482	NUM
ftr-444	52	11	,	,	PUNCT
ftr-444	52	12	1997	1997	NUM
ftr-444	52	13	)	)	PUNCT
ftr-444	52	14	.	.	PUNCT
ftr-444	53	1	peter	peter	PROPN
ftr-444	53	2	a.	a.	PROPN
ftr-444	53	3	glicklich	glicklich	PROPN
ftr-444	53	4	et	et	PROPN
ftr-444	53	5	al	al	PROPN
ftr-444	53	6	.	.	PROPN
ftr-444	53	7	,	,	PUNCT
ftr-444	53	8	internet	internet	NOUN
ftr-444	53	9	sales	sale	NOUN
ftr-444	53	10	pose	pose	VERB
ftr-444	53	11	international	international	ADJ
ftr-444	53	12	tax	tax	NOUN
ftr-444	53	13	challenges	challenge	NOUN
ftr-444	53	14	,	,	PUNCT
ftr-444	53	15	84	84	NUM
ftr-444	53	16	j.	j.	NOUN
ftr-444	53	17	tax'n	tax'n	ADP
ftr-444	53	18	325	325	NUM
ftr-444	53	19	(	(	PUNCT
ftr-444	53	20	1996	1996	NUM
ftr-444	53	21	):	):	PUNCT
ftr-444	53	22	amy	amy	PROPN
ftr-444	53	23	hamilton	hamilton	PROPN
ftr-444	53	24	.	.	PUNCT
ftr-444	54	1	former	former	ADJ
ftr-444	54	2	new	new	PROPN
ftr-444	54	3	york	york	PROPN
ftr-444	54	4	revenue	revenue	NOUN
ftr-444	54	5	chief	chief	NOUN
ftr-444	54	6	outlines	outline	VERB
ftr-444	54	7	emerging	emerge	VERB
ftr-444	54	8	tax	tax	NOUN
ftr-444	54	9	issues	issue	NOUN
ftr-444	54	10	in	in	ADP
ftr-444	54	11	electronic	electronic	ADJ
ftr-444	54	12	commerce	commerce	NOUN
ftr-444	54	13	.	.	PUNCT
ftr-444	55	1	96	96	NUM
ftr-444	55	2	tax	tax	NOUN
ftr-444	55	3	notes	note	NOUN
ftr-444	55	4	today	today	NOUN
ftr-444	55	5	213	213	NUM
ftr-444	55	6	-	-	SYM
ftr-444	55	7	14	14	NUM
ftr-444	55	8	(	(	PUNCT
ftr-444	55	9	oct	oct	PROPN
ftr-444	55	10	.	.	PROPN
ftr-444	55	11	31	31	NUM
ftr-444	55	12	,	,	PUNCT
ftr-444	55	13	1996	1996	NUM
ftr-444	55	14	)	)	PUNCT
ftr-444	55	15	(	(	PUNCT
ftr-444	55	16	lexis	lexis	X
ftr-444	55	17	,	,	PUNCT
ftr-444	55	18	fedtax	fedtax	ADJ
ftr-444	55	19	library	library	NOUN
ftr-444	55	20	.	.	PUNCT
ftr-444	56	1	tnt	tnt	ADJ
ftr-444	56	2	file	file	NOUN
ftr-444	56	3	)	)	PUNCT
ftr-444	56	4	.	.	PUNCT
ftr-444	57	1	2	2	X
ftr-444	57	2	.	.	X
ftr-444	57	3	see	see	VERB
ftr-444	57	4	,	,	PUNCT
ftr-444	57	5	e.g.	e.g.	ADV
ftr-444	57	6	,	,	PUNCT
ftr-444	57	7	david	david	PROPN
ftr-444	57	8	r.	r.	PROPN
ftr-444	57	9	tillinghast	tillinghast	PROPN
ftr-444	57	10	.	.	PUNCT
ftr-444	58	1	the	the	DET
ftr-444	58	2	impact	impact	NOUN
ftr-444	58	3	of	of	ADP
ftr-444	58	4	the	the	DET
ftr-444	58	5	internet	internet	NOUN
ftr-444	58	6	on	on	ADP
ftr-444	58	7	the	the	DET
ftr-444	58	8	taxation	taxation	NOUN
ftr-444	58	9	of	of	ADP
ftr-444	58	10	international	international	ADJ
ftr-444	58	11	transactions	transaction	NOUN
ftr-444	58	12	,	,	PUNCT
ftr-444	58	13	50	50	NUM
ftr-444	58	14	bull	bull	NOUN
ftr-444	58	15	.	.	PUNCT
ftr-444	59	1	int'l	int'l	PROPN
ftr-444	59	2	.	.	PUNCT
ftr-444	60	1	fiscal	fiscal	ADJ
ftr-444	60	2	doe	doe	NOUN
ftr-444	60	3	.	.	PUNCT
ftr-444	61	1	number	number	NOUN
ftr-444	61	2	11/12	11/12	NUM
ftr-444	61	3	524	524	NUM
ftr-444	61	4	.	.	PUNCT
ftr-444	61	5	525	525	NUM
ftr-444	61	6	(	(	PUNCT
ftr-444	61	7	1996	1996	NUM
ftr-444	61	8	)	)	PUNCT
ftr-444	61	9	.	.	PUNCT
ftr-444	62	1	19991	19991	NUM
ftr-444	62	2	florida	florida	PROPN
ftr-444	62	3	tax	tax	PROPN
ftr-444	62	4	review	review	NOUN
ftr-444	62	5	mortar	mortar	NOUN
ftr-444	62	6	.	.	PUNCT
ftr-444	63	1	in	in	ADP
ftr-444	63	2	some	some	DET
ftr-444	63	3	cases	case	NOUN
ftr-444	63	4	these	these	PRON
ftr-444	63	5	do	do	AUX
ftr-444	63	6	not	not	PART
ftr-444	63	7	readily	readily	ADV
ftr-444	63	8	adapt	adapt	VERB
ftr-444	63	9	themselves	themselves	PRON
ftr-444	63	10	to	to	ADP
ftr-444	63	11	the	the	DET
ftr-444	63	12	world	world	NOUN
ftr-444	63	13	of	of	ADP
ftr-444	63	14	electronic	electronic	ADJ
ftr-444	63	15	commerce	commerce	NOUN
ftr-444	63	16	.	.	PUNCT
ftr-444	64	1	in	in	ADP
ftr-444	64	2	addition	addition	NOUN
ftr-444	64	3	,	,	PUNCT
ftr-444	64	4	the	the	DET
ftr-444	64	5	same	same	ADJ
ftr-444	64	6	,	,	PUNCT
ftr-444	64	7	or	or	CCONJ
ftr-444	64	8	cognate	cognate	NOUN
ftr-444	64	9	,	,	PUNCT
ftr-444	64	10	issues	issue	NOUN
ftr-444	64	11	may	may	AUX
ftr-444	64	12	arise	arise	VERB
ftr-444	64	13	in	in	ADP
ftr-444	64	14	different	different	ADJ
ftr-444	64	15	contexts	context	NOUN
ftr-444	64	16	;	;	PUNCT
ftr-444	64	17	and	and	CCONJ
ftr-444	64	18	it	it	PRON
ftr-444	64	19	is	be	AUX
ftr-444	64	20	difficult	difficult	ADJ
ftr-444	64	21	in	in	ADP
ftr-444	64	22	some	some	DET
ftr-444	64	23	cases	case	NOUN
ftr-444	64	24	to	to	PART
ftr-444	64	25	decide	decide	VERB
ftr-444	64	26	whether	whether	SCONJ
ftr-444	64	27	interpretations	interpretation	NOUN
ftr-444	64	28	should	should	AUX
ftr-444	64	29	vary	vary	VERB
ftr-444	64	30	according	accord	VERB
ftr-444	64	31	to	to	ADP
ftr-444	64	32	context	context	NOUN
ftr-444	64	33	or	or	CCONJ
ftr-444	64	34	whether	whether	SCONJ
ftr-444	64	35	they	they	PRON
ftr-444	64	36	should	should	AUX
ftr-444	64	37	be	be	AUX
ftr-444	64	38	harmonized	harmonize	VERB
ftr-444	64	39	.	.	PUNCT
ftr-444	65	1	in	in	ADP
ftr-444	65	2	our	our	PRON
ftr-444	65	3	tax	tax	NOUN
ftr-444	65	4	law	law	NOUN
ftr-444	65	5	,	,	PUNCT
ftr-444	65	6	much	much	ADJ
ftr-444	65	7	depends	depend	VERB
ftr-444	65	8	upon	upon	SCONJ
ftr-444	65	9	the	the	DET
ftr-444	65	10	characterization	characterization	NOUN
ftr-444	65	11	of	of	ADP
ftr-444	65	12	income	income	NOUN
ftr-444	65	13	.	.	PUNCT
ftr-444	66	1	as	as	ADP
ftr-444	66	2	relevant	relevant	ADJ
ftr-444	66	3	to	to	ADP
ftr-444	66	4	this	this	DET
ftr-444	66	5	discussion	discussion	NOUN
ftr-444	66	6	,	,	PUNCT
ftr-444	66	7	critical	critical	ADJ
ftr-444	66	8	decisions	decision	NOUN
ftr-444	66	9	include	include	VERB
ftr-444	66	10	the	the	DET
ftr-444	66	11	differentiation	differentiation	NOUN
ftr-444	66	12	of	of	ADP
ftr-444	66	13	items	item	NOUN
ftr-444	66	14	of	of	ADP
ftr-444	66	15	income	income	NOUN
ftr-444	66	16	as	as	ADP
ftr-444	66	17	being	be	AUX
ftr-444	66	18	derived	derive	VERB
ftr-444	66	19	from	from	ADP
ftr-444	66	20	:	:	PUNCT
ftr-444	66	21	(	(	PUNCT
ftr-444	66	22	i	i	NOUN
ftr-444	66	23	)	)	PUNCT
ftr-444	66	24	sales	sale	NOUN
ftr-444	66	25	;	;	PUNCT
ftr-444	66	26	(	(	PUNCT
ftr-444	66	27	ii	ii	NOUN
ftr-444	66	28	)	)	PUNCT
ftr-444	66	29	rentals	rental	NOUN
ftr-444	66	30	;	;	PUNCT
ftr-444	66	31	(	(	PUNCT
ftr-444	66	32	iii	iii	X
ftr-444	66	33	)	)	PUNCT
ftr-444	66	34	royalties	royalty	NOUN
ftr-444	66	35	;	;	PUNCT
ftr-444	66	36	or	or	CCONJ
ftr-444	66	37	(	(	PUNCT
ftr-444	66	38	iv	iv	X
ftr-444	66	39	)	)	PUNCT
ftr-444	66	40	services	service	NOUN
ftr-444	66	41	.	.	PUNCT
ftr-444	67	1	the	the	DET
ftr-444	67	2	internal	internal	ADJ
ftr-444	67	3	revenue	revenue	NOUN
ftr-444	67	4	service	service	NOUN
ftr-444	67	5	(	(	PUNCT
ftr-444	67	6	irs	irs	PROPN
ftr-444	67	7	)	)	PUNCT
ftr-444	67	8	has	have	AUX
ftr-444	67	9	issued	issue	VERB
ftr-444	67	10	a	a	DET
ftr-444	67	11	regulation	regulation	NOUN
ftr-444	67	12	(	(	PUNCT
ftr-444	67	13	the	the	DET
ftr-444	67	14	"	"	PUNCT
ftr-444	67	15	regulation	regulation	NOUN
ftr-444	67	16	"	"	PUNCT
ftr-444	67	17	)	)	PUNCT
ftr-444	67	18	addressing	address	VERB
ftr-444	67	19	these	these	DET
ftr-444	67	20	issues	issue	NOUN
ftr-444	67	21	in	in	ADP
ftr-444	67	22	the	the	DET
ftr-444	67	23	case	case	NOUN
ftr-444	67	24	of	of	ADP
ftr-444	67	25	computer	computer	NOUN
ftr-444	67	26	software;3	software;3	NOUN
ftr-444	67	27	but	but	CCONJ
ftr-444	67	28	the	the	DET
ftr-444	67	29	scope	scope	NOUN
ftr-444	67	30	and	and	CCONJ
ftr-444	67	31	application	application	NOUN
ftr-444	67	32	of	of	ADP
ftr-444	67	33	these	these	DET
ftr-444	67	34	rules	rule	NOUN
ftr-444	67	35	is	be	AUX
ftr-444	67	36	not	not	PART
ftr-444	67	37	yet	yet	ADV
ftr-444	67	38	well	well	ADV
ftr-444	67	39	established.4	established.4	NOUN
ftr-444	67	40	additional	additional	ADJ
ftr-444	67	41	distinctions	distinction	NOUN
ftr-444	67	42	may	may	AUX
ftr-444	67	43	turn	turn	VERB
ftr-444	67	44	on	on	ADP
ftr-444	67	45	whether	whether	SCONJ
ftr-444	67	46	,	,	PUNCT
ftr-444	67	47	when	when	SCONJ
ftr-444	67	48	an	an	DET
ftr-444	67	49	enterprise	enterprise	NOUN
ftr-444	67	50	is	be	AUX
ftr-444	67	51	deemed	deem	VERB
ftr-444	67	52	to	to	PART
ftr-444	67	53	transfer	transfer	VERB
ftr-444	67	54	a	a	DET
ftr-444	67	55	product	product	NOUN
ftr-444	67	56	(	(	PUNCT
ftr-444	67	57	a	a	DET
ftr-444	67	58	copy	copy	NOUN
ftr-444	67	59	of	of	ADP
ftr-444	67	60	a	a	DET
ftr-444	67	61	software	software	NOUN
ftr-444	67	62	program	program	NOUN
ftr-444	67	63	,	,	PUNCT
ftr-444	67	64	for	for	ADP
ftr-444	67	65	example	example	NOUN
ftr-444	67	66	)	)	PUNCT
ftr-444	67	67	to	to	ADP
ftr-444	67	68	a	a	DET
ftr-444	67	69	customer	customer	NOUN
ftr-444	67	70	,	,	PUNCT
ftr-444	67	71	the	the	DET
ftr-444	67	72	"	"	PUNCT
ftr-444	67	73	thing	thing	NOUN
ftr-444	67	74	"	"	PUNCT
ftr-444	67	75	that	that	PRON
ftr-444	67	76	it	it	PRON
ftr-444	67	77	delivers	deliver	VERB
ftr-444	67	78	is	be	AUX
ftr-444	67	79	tangible	tangible	ADJ
ftr-444	67	80	or	or	CCONJ
ftr-444	67	81	intangible	intangible	ADJ
ftr-444	67	82	property5	property5	NOUN
ftr-444	67	83	and	and	CCONJ
ftr-444	67	84	whether	whether	SCONJ
ftr-444	67	85	it	it	PRON
ftr-444	67	86	is	be	AUX
ftr-444	67	87	inventory.6	inventory.6	ADP
ftr-444	67	88	as	as	ADP
ftr-444	67	89	another	another	DET
ftr-444	67	90	example	example	NOUN
ftr-444	67	91	,	,	PUNCT
ftr-444	67	92	it	it	PRON
ftr-444	67	93	may	may	AUX
ftr-444	67	94	be	be	AUX
ftr-444	67	95	critical	critical	ADJ
ftr-444	67	96	to	to	PART
ftr-444	67	97	determine	determine	VERB
ftr-444	67	98	whether	whether	SCONJ
ftr-444	67	99	an	an	DET
ftr-444	67	100	enterprise	enterprise	NOUN
ftr-444	67	101	which	which	PRON
ftr-444	67	102	is	be	AUX
ftr-444	67	103	deemed	deem	VERB
ftr-444	67	104	to	to	PART
ftr-444	67	105	make	make	VERB
ftr-444	67	106	a	a	DET
ftr-444	67	107	sale	sale	NOUN
ftr-444	67	108	of	of	ADP
ftr-444	67	109	a	a	DET
ftr-444	67	110	product	product	NOUN
ftr-444	67	111	has	have	AUX
ftr-444	67	112	"	"	PUNCT
ftr-444	67	113	manufactured	manufacture	VERB
ftr-444	67	114	"	"	PUNCT
ftr-444	67	115	or	or	CCONJ
ftr-444	67	116	"	"	PUNCT
ftr-444	67	117	produced	produce	VERB
ftr-444	67	118	"	"	PUNCT
ftr-444	67	119	that	that	PRON
ftr-444	67	120	product.7	product.7	NOUN
ftr-444	67	121	with	with	ADP
ftr-444	67	122	respect	respect	NOUN
ftr-444	67	123	to	to	ADP
ftr-444	67	124	the	the	DET
ftr-444	67	125	ephemera	ephemera	NOUN
ftr-444	67	126	in	in	ADP
ftr-444	67	127	which	which	PRON
ftr-444	67	128	electronic	electronic	ADJ
ftr-444	67	129	commerce	commerce	NOUN
ftr-444	67	130	deals	deal	NOUN
ftr-444	67	131	,	,	PUNCT
ftr-444	67	132	what	what	PRON
ftr-444	67	133	does	do	AUX
ftr-444	67	134	this	this	PRON
ftr-444	67	135	mean	mean	VERB
ftr-444	67	136	?	?	PUNCT
ftr-444	68	1	if	if	SCONJ
ftr-444	68	2	an	an	DET
ftr-444	68	3	enterprise	enterprise	NOUN
ftr-444	68	4	either	either	CCONJ
ftr-444	68	5	creates	create	VERB
ftr-444	68	6	or	or	CCONJ
ftr-444	68	7	acquires	acquire	VERB
ftr-444	68	8	a	a	DET
ftr-444	68	9	software	software	NOUN
ftr-444	68	10	program	program	NOUN
ftr-444	68	11	and	and	CCONJ
ftr-444	68	12	then	then	ADV
ftr-444	68	13	provides	provide	VERB
ftr-444	68	14	copies	copy	NOUN
ftr-444	68	15	of	of	ADP
ftr-444	68	16	that	that	DET
ftr-444	68	17	program	program	NOUN
ftr-444	68	18	to	to	ADP
ftr-444	68	19	customers	customer	NOUN
ftr-444	68	20	,	,	PUNCT
ftr-444	68	21	it	it	PRON
ftr-444	68	22	may	may	AUX
ftr-444	68	23	deliver	deliver	VERB
ftr-444	68	24	the	the	DET
ftr-444	68	25	final	final	ADJ
ftr-444	68	26	product	product	NOUN
ftr-444	68	27	in	in	ADP
ftr-444	68	28	a	a	DET
ftr-444	68	29	variety	variety	NOUN
ftr-444	68	30	of	of	ADP
ftr-444	68	31	ways	way	NOUN
ftr-444	68	32	.	.	PUNCT
ftr-444	69	1	it	it	PRON
ftr-444	69	2	may	may	AUX
ftr-444	69	3	encode	encode	VERB
ftr-444	69	4	the	the	DET
ftr-444	69	5	program	program	NOUN
ftr-444	69	6	on	on	ADP
ftr-444	69	7	a	a	DET
ftr-444	69	8	cd	cd	NOUN
ftr-444	69	9	or	or	CCONJ
ftr-444	69	10	simply	simply	ADV
ftr-444	69	11	deliver	deliver	VERB
ftr-444	69	12	it	it	PRON
ftr-444	69	13	by	by	ADP
ftr-444	69	14	downloading	download	VERB
ftr-444	69	15	it	it	PRON
ftr-444	69	16	onto	onto	ADP
ftr-444	69	17	the	the	DET
ftr-444	69	18	customer	customer	NOUN
ftr-444	69	19	's	's	PART
ftr-444	69	20	computer	computer	NOUN
ftr-444	69	21	.	.	PUNCT
ftr-444	70	1	8	8	NUM
ftr-444	70	2	is	be	AUX
ftr-444	70	3	the	the	DET
ftr-444	70	4	creation	creation	NOUN
ftr-444	70	5	of	of	ADP
ftr-444	70	6	the	the	DET
ftr-444	70	7	cd	cd	PROPN
ftr-444	70	8	the	the	DET
ftr-444	70	9	"	"	PUNCT
ftr-444	70	10	production	production	NOUN
ftr-444	70	11	"	"	PUNCT
ftr-444	70	12	of	of	ADP
ftr-444	70	13	the	the	DET
ftr-444	70	14	property	property	NOUN
ftr-444	70	15	sold	sell	VERB
ftr-444	70	16	?	?	PUNCT
ftr-444	71	1	if	if	SCONJ
ftr-444	71	2	so	so	ADV
ftr-444	71	3	,	,	PUNCT
ftr-444	71	4	has	have	VERB
ftr-444	71	5	the	the	DET
ftr-444	71	6	enterprise	enterprise	NOUN
ftr-444	71	7	also	also	ADV
ftr-444	71	8	"	"	PUNCT
ftr-444	71	9	produced	produce	VERB
ftr-444	71	10	"	"	PUNCT
ftr-444	71	11	the	the	DET
ftr-444	71	12	copy	copy	NOUN
ftr-444	71	13	of	of	ADP
ftr-444	71	14	the	the	DET
ftr-444	71	15	software	software	NOUN
ftr-444	71	16	program	program	NOUN
ftr-444	71	17	which	which	PRON
ftr-444	71	18	it	it	PRON
ftr-444	71	19	delivers	deliver	VERB
ftr-444	71	20	by	by	ADP
ftr-444	71	21	downloading	download	VERB
ftr-444	71	22	it	it	PRON
ftr-444	71	23	onto	onto	ADP
ftr-444	71	24	the	the	DET
ftr-444	71	25	customer	customer	NOUN
ftr-444	71	26	's	's	PART
ftr-444	71	27	computer	computer	NOUN
ftr-444	71	28	?	?	PUNCT
ftr-444	71	29	or	or	CCONJ
ftr-444	71	30	is	be	AUX
ftr-444	71	31	it	it	PRON
ftr-444	71	32	the	the	DET
ftr-444	71	33	creation	creation	NOUN
ftr-444	71	34	of	of	ADP
ftr-444	71	35	the	the	DET
ftr-444	71	36	original	original	ADJ
ftr-444	71	37	software	software	NOUN
ftr-444	71	38	program	program	NOUN
ftr-444	71	39	which	which	PRON
ftr-444	71	40	constitutes	constitute	VERB
ftr-444	71	41	the	the	DET
ftr-444	71	42	"	"	PUNCT
ftr-444	71	43	production	production	NOUN
ftr-444	71	44	"	"	PUNCT
ftr-444	71	45	of	of	ADP
ftr-444	71	46	property	property	NOUN
ftr-444	71	47	?	?	PUNCT
ftr-444	72	1	3	3	X
ftr-444	72	2	.	.	X
ftr-444	72	3	see	see	VERB
ftr-444	72	4	regs	reg	NOUN
ftr-444	72	5	.	.	PUNCT
ftr-444	73	1	§	§	PROPN
ftr-444	73	2	1.861	1.861	NUM
ftr-444	73	3	-	-	SYM
ftr-444	73	4	18	18	NUM
ftr-444	73	5	.	.	NOUN
ftr-444	73	6	4	4	NUM
ftr-444	73	7	.	.	X
ftr-444	74	1	for	for	ADP
ftr-444	74	2	comments	comment	NOUN
ftr-444	74	3	made	make	VERB
ftr-444	74	4	when	when	SCONJ
ftr-444	74	5	the	the	DET
ftr-444	74	6	regulation	regulation	NOUN
ftr-444	74	7	was	be	AUX
ftr-444	74	8	in	in	ADP
ftr-444	74	9	proposed	propose	VERB
ftr-444	74	10	form	form	NOUN
ftr-444	74	11	,	,	PUNCT
ftr-444	74	12	see	see	VERB
ftr-444	74	13	ned	ned	ADJ
ftr-444	74	14	maguire	maguire	PROPN
ftr-444	74	15	et	et	PROPN
ftr-444	74	16	al	al	PROPN
ftr-444	74	17	.	.	PROPN
ftr-444	74	18	,	,	PUNCT
ftr-444	74	19	deloitte	deloitte	PROPN
ftr-444	74	20	&	&	CCONJ
ftr-444	74	21	touche	touche	PROPN
ftr-444	74	22	l.l.p	l.l.p	PROPN
ftr-444	74	23	.	.	PROPN
ftr-444	74	24	,	,	PUNCT
ftr-444	74	25	deloitte	deloitte	PROPN
ftr-444	74	26	&	&	CCONJ
ftr-444	74	27	touche	touche	PROPN
ftr-444	74	28	offers	offer	VERB
ftr-444	74	29	comments	comment	NOUN
ftr-444	74	30	on	on	ADP
ftr-444	74	31	tax	tax	NOUN
ftr-444	74	32	policy	policy	NOUN
ftr-444	74	33	implications	implication	NOUN
ftr-444	74	34	of	of	ADP
ftr-444	74	35	global	global	ADJ
ftr-444	74	36	electronic	electronic	ADJ
ftr-444	74	37	commerce	commerce	NOUN
ftr-444	74	38	,	,	PUNCT
ftr-444	74	39	15	15	NUM
ftr-444	74	40	tax	tax	NOUN
ftr-444	74	41	notes	note	NOUN
ftr-444	74	42	int'l	int'l	ADP
ftr-444	74	43	1483	1483	NUM
ftr-444	74	44	(	(	PUNCT
ftr-444	74	45	nov	nov	PROPN
ftr-444	74	46	.	.	PROPN
ftr-444	74	47	3	3	NUM
ftr-444	74	48	,	,	PUNCT
ftr-444	74	49	1997	1997	NUM
ftr-444	74	50	)	)	PUNCT
ftr-444	74	51	;	;	PUNCT
ftr-444	74	52	attorneys	attorney	NOUN
ftr-444	74	53	offer	offer	VERB
ftr-444	74	54	additional	additional	ADJ
ftr-444	74	55	input	input	NOUN
ftr-444	74	56	on	on	ADP
ftr-444	74	57	computer	computer	NOUN
ftr-444	74	58	classification	classification	NOUN
ftr-444	74	59	regs	reg	NOUN
ftr-444	74	60	.	.	PUNCT
ftr-444	75	1	,	,	PUNCT
ftr-444	75	2	public	public	ADJ
ftr-444	75	3	comments	comment	NOUN
ftr-444	75	4	on	on	ADP
ftr-444	75	5	proposed	propose	VERB
ftr-444	75	6	regs	reg	NOUN
ftr-444	75	7	.	.	PUNCT
ftr-444	76	1	,	,	PUNCT
ftr-444	76	2	15	15	NUM
ftr-444	76	3	tax	tax	NOUN
ftr-444	76	4	notes	note	NOUN
ftr-444	76	5	int'l	int'l	ADP
ftr-444	76	6	1345	1345	NUM
ftr-444	76	7	(	(	PUNCT
ftr-444	76	8	oct	oct	PROPN
ftr-444	76	9	.	.	PROPN
ftr-444	76	10	27	27	NUM
ftr-444	76	11	,	,	PUNCT
ftr-444	76	12	1997	1997	NUM
ftr-444	76	13	)	)	PUNCT
ftr-444	76	14	(	(	PUNCT
ftr-444	76	15	comments	comment	NOUN
ftr-444	76	16	of	of	ADP
ftr-444	76	17	gary	gary	PROPN
ftr-444	76	18	l.	l.	PROPN
ftr-444	76	19	sprague	sprague	PROPN
ftr-444	76	20	,	,	PUNCT
ftr-444	76	21	robin	robin	PROPN
ftr-444	76	22	a.	a.	PROPN
ftr-444	76	23	chester	chester	PROPN
ftr-444	76	24	,	,	PUNCT
ftr-444	76	25	and	and	CCONJ
ftr-444	76	26	john	john	PROPN
ftr-444	76	27	m.	m.	PROPN
ftr-444	76	28	peterson	peterson	PROPN
ftr-444	76	29	of	of	ADP
ftr-444	76	30	baker	baker	PROPN
ftr-444	76	31	&	&	CCONJ
ftr-444	76	32	mckenzie	mckenzie	PROPN
ftr-444	76	33	)	)	PUNCT
ftr-444	76	34	;	;	PUNCT
ftr-444	76	35	software	software	NOUN
ftr-444	76	36	group	group	NOUN
ftr-444	76	37	answers	answer	VERB
ftr-444	76	38	questions	question	NOUN
ftr-444	76	39	on	on	ADP
ftr-444	76	40	u.s	u.s	PROPN
ftr-444	76	41	.	.	PROPN
ftr-444	76	42	computer	computer	NOUN
ftr-444	76	43	program	program	NOUN
ftr-444	76	44	regs	reg	NOUN
ftr-444	76	45	.	.	PUNCT
ftr-444	77	1	,	,	PUNCT
ftr-444	77	2	public	public	ADJ
ftr-444	77	3	comments	comment	NOUN
ftr-444	77	4	on	on	ADP
ftr-444	77	5	proposed	propose	VERB
ftr-444	77	6	regs	reg	NOUN
ftr-444	77	7	.	.	PUNCT
ftr-444	78	1	,	,	PUNCT
ftr-444	78	2	15	15	NUM
ftr-444	78	3	tax	tax	NOUN
ftr-444	78	4	notes	note	NOUN
ftr-444	78	5	int'l	int'l	ADP
ftr-444	78	6	1078	1078	NUM
ftr-444	78	7	(	(	PUNCT
ftr-444	78	8	oct	oct	PROPN
ftr-444	78	9	.	.	PROPN
ftr-444	78	10	6	6	NUM
ftr-444	78	11	,	,	PUNCT
ftr-444	78	12	1997	1997	NUM
ftr-444	78	13	)	)	PUNCT
ftr-444	78	14	(	(	PUNCT
ftr-444	78	15	comments	comment	NOUN
ftr-444	78	16	of	of	ADP
ftr-444	78	17	kenneth	kenneth	PROPN
ftr-444	78	18	a.	a.	PROPN
ftr-444	78	19	wasch	wasch	PROPN
ftr-444	78	20	of	of	ADP
ftr-444	78	21	software	software	NOUN
ftr-444	78	22	publishers	publisher	NOUN
ftr-444	78	23	association	association	PROPN
ftr-444	78	24	)	)	PUNCT
ftr-444	78	25	.	.	PUNCT
ftr-444	79	1	5	5	X
ftr-444	79	2	.	.	X
ftr-444	79	3	see	see	VERB
ftr-444	79	4	infra	infra	NOUN
ftr-444	79	5	text	text	NOUN
ftr-444	79	6	accompanying	accompany	VERB
ftr-444	79	7	notes	note	NOUN
ftr-444	79	8	42	42	NUM
ftr-444	79	9	-	-	SYM
ftr-444	79	10	44	44	NUM
ftr-444	79	11	.	.	PUNCT
ftr-444	80	1	6	6	NUM
ftr-444	80	2	.	.	X
ftr-444	80	3	see	see	VERB
ftr-444	80	4	infra	infra	NOUN
ftr-444	80	5	text	text	NOUN
ftr-444	80	6	accompanying	accompanying	ADJ
ftr-444	80	7	notes	note	NOUN
ftr-444	80	8	39	39	NUM
ftr-444	80	9	-	-	SYM
ftr-444	80	10	40	40	NUM
ftr-444	80	11	.	.	PUNCT
ftr-444	81	1	7	7	X
ftr-444	81	2	.	.	X
ftr-444	81	3	see	see	VERB
ftr-444	81	4	infra	infra	NOUN
ftr-444	81	5	text	text	NOUN
ftr-444	81	6	accompanying	accompany	VERB
ftr-444	81	7	note	note	NOUN
ftr-444	81	8	24	24	NUM
ftr-444	81	9	.	.	NOUN
ftr-444	81	10	8	8	NUM
ftr-444	81	11	.	.	X
ftr-444	82	1	howard	howard	PROPN
ftr-444	82	2	e.	e.	PROPN
ftr-444	82	3	abrams	abrams	PROPN
ftr-444	82	4	&	&	CCONJ
ftr-444	82	5	richard	richard	PROPN
ftr-444	82	6	l.	l.	PROPN
ftr-444	82	7	doernberg	doernberg	PROPN
ftr-444	82	8	,	,	PUNCT
ftr-444	82	9	how	how	SCONJ
ftr-444	82	10	electronic	electronic	ADJ
ftr-444	82	11	commerce	commerce	NOUN
ftr-444	82	12	works	work	VERB
ftr-444	82	13	,	,	PUNCT
ftr-444	82	14	14	14	NUM
ftr-444	82	15	tax	tax	NOUN
ftr-444	82	16	notes	note	NOUN
ftr-444	82	17	int'l	int'l	ADP
ftr-444	82	18	1573	1573	NUM
ftr-444	82	19	,	,	PUNCT
ftr-444	82	20	1585	1585	NUM
ftr-444	82	21	(	(	PUNCT
ftr-444	82	22	may	may	PROPN
ftr-444	82	23	12	12	NUM
ftr-444	82	24	,	,	PUNCT
ftr-444	82	25	1997	1997	NUM
ftr-444	82	26	)	)	PUNCT
ftr-444	82	27	.	.	PUNCT
ftr-444	83	1	[	[	X
ftr-444	83	2	vol	vol	NOUN
ftr-444	83	3	.	.	PUNCT
ftr-444	84	1	4:4	4:4	NUM
ftr-444	84	2	t1ration	t1ration	NOUN
ftr-444	84	3	of	of	ADP
ftr-444	84	4	electronic	electronic	ADJ
ftr-444	84	5	comnerce	comnerce	NOUN
ftr-444	84	6	m.	m.	NOUN
ftr-444	84	7	hypothetical	hypothetical	ADJ
ftr-444	84	8	fact	fact	NOUN
ftr-444	84	9	pattern	pattern	NOUN
ftr-444	84	10	softco	softco	NOUN
ftr-444	84	11	is	be	AUX
ftr-444	84	12	an	an	DET
ftr-444	84	13	irish	irish	ADJ
ftr-444	84	14	public	public	ADJ
ftr-444	84	15	limited	limit	VERB
ftr-444	84	16	company	company	NOUN
ftr-444	84	17	which	which	PRON
ftr-444	84	18	is	be	AUX
ftr-444	84	19	a	a	DET
ftr-444	84	20	corporation	corporation	NOUN
ftr-444	84	21	for	for	ADP
ftr-444	84	22	u.s	u.s	PROPN
ftr-444	84	23	.	.	PROPN
ftr-444	84	24	tax	tax	NOUN
ftr-444	84	25	purposes	purpose	NOUN
ftr-444	84	26	and	and	CCONJ
ftr-444	84	27	which	which	PRON
ftr-444	84	28	operates	operate	VERB
ftr-444	84	29	out	out	ADP
ftr-444	84	30	of	of	ADP
ftr-444	84	31	a	a	DET
ftr-444	84	32	branch	branch	NOUN
ftr-444	84	33	in	in	ADP
ftr-444	84	34	bermuda	bermuda	PROPN
ftr-444	84	35	.	.	PUNCT
ftr-444	85	1	softco	softco	PROPN
ftr-444	85	2	enters	enter	VERB
ftr-444	85	3	into	into	ADP
ftr-444	85	4	agreements	agreement	NOUN
ftr-444	85	5	with	with	ADP
ftr-444	85	6	usco	usco	NOUN
ftr-444	85	7	,	,	PUNCT
ftr-444	85	8	a	a	DET
ftr-444	85	9	u.s	u.s	PROPN
ftr-444	85	10	.	.	PROPN
ftr-444	85	11	corporation	corporation	NOUN
ftr-444	85	12	,	,	PUNCT
ftr-444	85	13	under	under	ADP
ftr-444	85	14	which	which	PRON
ftr-444	85	15	usco	usco	PROPN
ftr-444	85	16	grants	grant	NOUN
ftr-444	85	17	softco	softco	NOUN
ftr-444	85	18	rights	right	NOUN
ftr-444	85	19	to	to	PART
ftr-444	85	20	distribute	distribute	VERB
ftr-444	85	21	software	software	NOUN
ftr-444	85	22	programs	program	NOUN
ftr-444	85	23	developed	develop	VERB
ftr-444	85	24	by	by	ADP
ftr-444	85	25	usco	usco	NOUN
ftr-444	85	26	.	.	PUNCT
ftr-444	85	27	'	'	PUNCT
ftr-444	86	1	in	in	ADP
ftr-444	86	2	one	one	NUM
ftr-444	86	3	category	category	NOUN
ftr-444	86	4	of	of	ADP
ftr-444	86	5	such	such	ADJ
ftr-444	86	6	transactions	transaction	NOUN
ftr-444	86	7	,	,	PUNCT
ftr-444	86	8	usco	usco	ADJ
ftr-444	86	9	grants	grant	NOUN
ftr-444	86	10	to	to	PART
ftr-444	86	11	softco	softco	VERB
ftr-444	86	12	exclusive	exclusive	ADJ
ftr-444	86	13	rights	right	NOUN
ftr-444	86	14	for	for	ADP
ftr-444	86	15	the	the	DET
ftr-444	86	16	life	life	NOUN
ftr-444	86	17	of	of	ADP
ftr-444	86	18	the	the	DET
ftr-444	86	19	subject	subject	ADJ
ftr-444	86	20	copyrights	copyright	NOUN
ftr-444	86	21	,	,	PUNCT
ftr-444	86	22	in	in	ADP
ftr-444	86	23	consideration	consideration	NOUN
ftr-444	86	24	of	of	ADP
ftr-444	86	25	a	a	DET
ftr-444	86	26	fixed	fix	VERB
ftr-444	86	27	payment	payment	NOUN
ftr-444	86	28	.	.	PUNCT
ftr-444	87	1	in	in	ADP
ftr-444	87	2	a	a	DET
ftr-444	87	3	second	second	ADJ
ftr-444	87	4	category	category	NOUN
ftr-444	87	5	,	,	PUNCT
ftr-444	87	6	usco	usco	ADJ
ftr-444	87	7	grants	grant	NOUN
ftr-444	87	8	to	to	PART
ftr-444	87	9	softco	softco	VERB
ftr-444	87	10	nonexclusive	nonexclusive	ADJ
ftr-444	87	11	rights	right	NOUN
ftr-444	87	12	in	in	ADP
ftr-444	87	13	consideration	consideration	NOUN
ftr-444	87	14	of	of	ADP
ftr-444	87	15	a	a	DET
ftr-444	87	16	periodic	periodic	ADJ
ftr-444	87	17	royalty	royalty	NOUN
ftr-444	87	18	based	base	VERB
ftr-444	87	19	on	on	ADP
ftr-444	87	20	its	its	PRON
ftr-444	87	21	sales	sale	NOUN
ftr-444	87	22	.	.	PUNCT
ftr-444	88	1	in	in	ADP
ftr-444	88	2	addition	addition	NOUN
ftr-444	88	3	,	,	PUNCT
ftr-444	88	4	softco	softco	NOUN
ftr-444	88	5	enters	enter	VERB
ftr-444	88	6	into	into	ADP
ftr-444	88	7	contracts	contract	NOUN
ftr-444	88	8	with	with	ADP
ftr-444	88	9	a	a	DET
ftr-444	88	10	number	number	NOUN
ftr-444	88	11	of	of	ADP
ftr-444	88	12	individuals	individual	NOUN
ftr-444	88	13	,	,	PUNCT
ftr-444	88	14	some	some	PRON
ftr-444	88	15	of	of	ADP
ftr-444	88	16	whom	whom	PRON
ftr-444	88	17	are	be	AUX
ftr-444	88	18	resident	resident	ADJ
ftr-444	88	19	in	in	ADP
ftr-444	88	20	the	the	DET
ftr-444	88	21	united	united	PROPN
ftr-444	88	22	states	states	PROPN
ftr-444	88	23	and	and	CCONJ
ftr-444	88	24	some	some	PRON
ftr-444	88	25	of	of	ADP
ftr-444	88	26	whom	whom	PRON
ftr-444	88	27	are	be	AUX
ftr-444	88	28	employees	employee	NOUN
ftr-444	88	29	of	of	ADP
ftr-444	88	30	usco	usco	NOUN
ftr-444	88	31	,	,	PUNCT
ftr-444	88	32	to	to	PART
ftr-444	88	33	develop	develop	VERB
ftr-444	88	34	additional	additional	ADJ
ftr-444	88	35	software	software	NOUN
ftr-444	88	36	programs	program	NOUN
ftr-444	88	37	on	on	ADP
ftr-444	88	38	its	its	PRON
ftr-444	88	39	behalf	behalf	NOUN
ftr-444	88	40	,	,	PUNCT
ftr-444	88	41	which	which	PRON
ftr-444	88	42	they	they	PRON
ftr-444	88	43	do	do	VERB
ftr-444	88	44	as	as	ADP
ftr-444	88	45	independent	independent	ADJ
ftr-444	88	46	contractors	contractor	NOUN
ftr-444	88	47	on	on	ADP
ftr-444	88	48	an	an	DET
ftr-444	88	49	ongoing	ongoing	ADJ
ftr-444	88	50	basis	basis	NOUN
ftr-444	88	51	.	.	PUNCT
ftr-444	89	1	in	in	ADP
ftr-444	89	2	some	some	DET
ftr-444	89	3	cases	case	NOUN
ftr-444	89	4	,	,	PUNCT
ftr-444	89	5	these	these	DET
ftr-444	89	6	individuals	individual	NOUN
ftr-444	89	7	modify	modify	VERB
ftr-444	89	8	programs	program	NOUN
ftr-444	89	9	previously	previously	ADV
ftr-444	89	10	created	create	VERB
ftr-444	89	11	by	by	ADP
ftr-444	89	12	usco	usco	NOUN
ftr-444	89	13	either	either	CCONJ
ftr-444	89	14	to	to	PART
ftr-444	89	15	improve	improve	VERB
ftr-444	89	16	them	they	PRON
ftr-444	89	17	or	or	CCONJ
ftr-444	89	18	to	to	PART
ftr-444	89	19	adapt	adapt	VERB
ftr-444	89	20	them	they	PRON
ftr-444	89	21	for	for	ADP
ftr-444	89	22	foreign	foreign	ADJ
ftr-444	89	23	markets	market	NOUN
ftr-444	89	24	.	.	PUNCT
ftr-444	90	1	softco	softco	PROPN
ftr-444	90	2	also	also	ADV
ftr-444	90	3	acquires	acquire	VERB
ftr-444	90	4	the	the	DET
ftr-444	90	5	rights	right	NOUN
ftr-444	90	6	to	to	ADP
ftr-444	90	7	some	some	DET
ftr-444	90	8	programs	program	NOUN
ftr-444	90	9	from	from	ADP
ftr-444	90	10	unrelated	unrelated	ADJ
ftr-444	90	11	non	non	ADJ
ftr-444	90	12	-	-	ADJ
ftr-444	90	13	u.s	u.s	ADJ
ftr-444	90	14	.	.	PROPN
ftr-444	90	15	persons	person	NOUN
ftr-444	90	16	.	.	PUNCT
ftr-444	91	1	the	the	DET
ftr-444	91	2	programs	program	NOUN
ftr-444	91	3	acquired	acquire	VERB
ftr-444	91	4	by	by	ADP
ftr-444	91	5	softco	softco	NOUN
ftr-444	91	6	are	be	AUX
ftr-444	91	7	downloaded	download	VERB
ftr-444	91	8	onto	onto	ADP
ftr-444	91	9	servers	server	NOUN
ftr-444	91	10	which	which	DET
ftr-444	91	11	softco	softco	NOUN
ftr-444	91	12	maintains	maintain	VERB
ftr-444	91	13	in	in	ADP
ftr-444	91	14	bermuda	bermuda	PROPN
ftr-444	91	15	.	.	PUNCT
ftr-444	92	1	softco	softco	PROPN
ftr-444	92	2	owns	own	VERB
ftr-444	92	3	the	the	DET
ftr-444	92	4	intellectual	intellectual	ADJ
ftr-444	92	5	property	property	NOUN
ftr-444	92	6	rights	right	NOUN
ftr-444	92	7	for	for	ADP
ftr-444	92	8	programs	program	NOUN
ftr-444	92	9	developed	develop	VERB
ftr-444	92	10	for	for	ADP
ftr-444	92	11	it	it	PRON
ftr-444	92	12	.	.	PUNCT
ftr-444	93	1	softco	softco	NOUN
ftr-444	93	2	licenses	license	VERB
ftr-444	93	3	the	the	DET
ftr-444	93	4	software	software	NOUN
ftr-444	93	5	programs	program	NOUN
ftr-444	93	6	it	it	PRON
ftr-444	93	7	acquires	acquire	VERB
ftr-444	93	8	in	in	ADP
ftr-444	93	9	various	various	ADJ
ftr-444	93	10	ways	way	NOUN
ftr-444	93	11	to	to	ADP
ftr-444	93	12	unrelated	unrelated	ADJ
ftr-444	93	13	customers	customer	NOUN
ftr-444	93	14	,	,	PUNCT
ftr-444	93	15	in	in	ADP
ftr-444	93	16	the	the	DET
ftr-444	93	17	united	united	PROPN
ftr-444	93	18	states	states	PROPN
ftr-444	93	19	and	and	CCONJ
ftr-444	93	20	in	in	ADP
ftr-444	93	21	other	other	ADJ
ftr-444	93	22	countries	country	NOUN
ftr-444	93	23	.	.	PUNCT
ftr-444	94	1	in	in	ADP
ftr-444	94	2	most	most	ADJ
ftr-444	94	3	cases	case	NOUN
ftr-444	94	4	,	,	PUNCT
ftr-444	94	5	softco	softco	PROPN
ftr-444	94	6	's	's	PART
ftr-444	94	7	customers	customer	NOUN
ftr-444	94	8	are	be	AUX
ftr-444	94	9	businesses	business	NOUN
ftr-444	94	10	which	which	PRON
ftr-444	94	11	typically	typically	ADV
ftr-444	94	12	acquire	acquire	VERB
ftr-444	94	13	the	the	DET
ftr-444	94	14	right	right	NOUN
ftr-444	94	15	to	to	PART
ftr-444	94	16	use	use	VERB
ftr-444	94	17	softco	softco	NOUN
ftr-444	94	18	's	's	PART
ftr-444	94	19	programs	program	NOUN
ftr-444	94	20	at	at	ADP
ftr-444	94	21	multiple	multiple	ADJ
ftr-444	94	22	locations	location	NOUN
ftr-444	94	23	and	and	CCONJ
ftr-444	94	24	sometimes	sometimes	ADV
ftr-444	94	25	acquire	acquire	VERB
ftr-444	94	26	the	the	DET
ftr-444	94	27	right	right	NOUN
ftr-444	94	28	to	to	PART
ftr-444	94	29	relicense	relicense	VERB
ftr-444	94	30	to	to	ADP
ftr-444	94	31	others	other	NOUN
ftr-444	94	32	.	.	PUNCT
ftr-444	95	1	in	in	ADP
ftr-444	95	2	all	all	PRON
ftr-444	95	3	of	of	ADP
ftr-444	95	4	these	these	DET
ftr-444	95	5	cases	case	NOUN
ftr-444	95	6	,	,	PUNCT
ftr-444	95	7	softco	softco	NOUN
ftr-444	95	8	receives	receive	VERB
ftr-444	95	9	an	an	DET
ftr-444	95	10	up	up	ADJ
ftr-444	95	11	-	-	PUNCT
ftr-444	95	12	front	front	NOUN
ftr-444	95	13	lump	lump	NOUN
ftr-444	95	14	sum	sum	NOUN
ftr-444	95	15	payment	payment	NOUN
ftr-444	95	16	as	as	ADP
ftr-444	95	17	the	the	DET
ftr-444	95	18	only	only	ADJ
ftr-444	95	19	consideration	consideration	NOUN
ftr-444	95	20	for	for	ADP
ftr-444	95	21	the	the	DET
ftr-444	95	22	transfer	transfer	NOUN
ftr-444	95	23	.	.	PUNCT
ftr-444	96	1	in	in	ADP
ftr-444	96	2	addition	addition	NOUN
ftr-444	96	3	,	,	PUNCT
ftr-444	96	4	softco	softco	NOUN
ftr-444	96	5	licenses	license	NOUN
ftr-444	96	6	programs	program	NOUN
ftr-444	96	7	to	to	ADP
ftr-444	96	8	a	a	DET
ftr-444	96	9	cyprus	cyprus	PROPN
ftr-444	96	10	company	company	NOUN
ftr-444	96	11	,	,	PUNCT
ftr-444	96	12	russco	russco	NOUN
ftr-444	96	13	,	,	PUNCT
ftr-444	96	14	owned	own	VERB
ftr-444	96	15	by	by	ADP
ftr-444	96	16	the	the	DET
ftr-444	96	17	same	same	ADJ
ftr-444	96	18	shareholder(s	shareholder(s	NOUN
ftr-444	96	19	)	)	PUNCT
ftr-444	96	20	that	that	SCONJ
ftr-444	96	21	own(s	own(s	PROPN
ftr-444	96	22	)	)	PUNCT
ftr-444	96	23	softco	softco	NOUN
ftr-444	96	24	,	,	PUNCT
ftr-444	96	25	for	for	ADP
ftr-444	96	26	distribution	distribution	NOUN
ftr-444	96	27	in	in	ADP
ftr-444	96	28	eastern	eastern	PROPN
ftr-444	96	29	europe	europe	PROPN
ftr-444	96	30	.	.	PUNCT
ftr-444	97	1	to	to	ADP
ftr-444	97	2	the	the	DET
ftr-444	97	3	extent	extent	NOUN
ftr-444	97	4	that	that	SCONJ
ftr-444	97	5	softco	softco	NOUN
ftr-444	97	6	owns	own	VERB
ftr-444	97	7	or	or	CCONJ
ftr-444	97	8	has	have	VERB
ftr-444	97	9	an	an	DET
ftr-444	97	10	exclusive	exclusive	ADJ
ftr-444	97	11	license	license	NOUN
ftr-444	97	12	of	of	ADP
ftr-444	97	13	rights	right	NOUN
ftr-444	97	14	to	to	ADP
ftr-444	97	15	a	a	DET
ftr-444	97	16	software	software	NOUN
ftr-444	97	17	program	program	NOUN
ftr-444	97	18	,	,	PUNCT
ftr-444	97	19	it	it	PRON
ftr-444	97	20	grants	grant	VERB
ftr-444	97	21	to	to	ADP
ftr-444	97	22	russco	russco	NOUN
ftr-444	97	23	exclusive	exclusive	ADJ
ftr-444	97	24	rights	right	NOUN
ftr-444	97	25	in	in	ADP
ftr-444	97	26	the	the	DET
ftr-444	97	27	countries	country	NOUN
ftr-444	97	28	in	in	ADP
ftr-444	97	29	which	which	PRON
ftr-444	97	30	it	it	PRON
ftr-444	97	31	operates	operate	VERB
ftr-444	97	32	.	.	PUNCT
ftr-444	98	1	in	in	ADP
ftr-444	98	2	other	other	ADJ
ftr-444	98	3	cases	case	NOUN
ftr-444	98	4	,	,	PUNCT
ftr-444	98	5	softco	softco	NOUN
ftr-444	98	6	grants	grant	NOUN
ftr-444	98	7	russco	russco	PROPN
ftr-444	98	8	nonexclusive	nonexclusive	ADJ
ftr-444	98	9	rights	right	NOUN
ftr-444	98	10	.	.	PUNCT
ftr-444	99	1	in	in	ADP
ftr-444	99	2	all	all	PRON
ftr-444	99	3	of	of	ADP
ftr-444	99	4	these	these	DET
ftr-444	99	5	transactions	transaction	NOUN
ftr-444	99	6	,	,	PUNCT
ftr-444	99	7	russco	russco	NOUN
ftr-444	99	8	pays	pay	VERB
ftr-444	99	9	softco	softco	NOUN
ftr-444	99	10	royalties	royalty	NOUN
ftr-444	99	11	based	base	VERB
ftr-444	99	12	on	on	ADP
ftr-444	99	13	russco	russco	NOUN
ftr-444	99	14	's	's	PART
ftr-444	99	15	net	net	ADJ
ftr-444	99	16	sales	sale	NOUN
ftr-444	99	17	.	.	PUNCT
ftr-444	100	1	softco	softco	PROPN
ftr-444	100	2	offers	offer	VERB
ftr-444	100	3	its	its	PRON
ftr-444	100	4	customers	customer	NOUN
ftr-444	100	5	(	(	PUNCT
ftr-444	100	6	and	and	CCONJ
ftr-444	100	7	the	the	DET
ftr-444	100	8	customers	customer	NOUN
ftr-444	100	9	of	of	ADP
ftr-444	100	10	russco	russco	NOUN
ftr-444	100	11	)	)	PUNCT
ftr-444	100	12	a	a	DET
ftr-444	100	13	"	"	PUNCT
ftr-444	100	14	'	'	PUNCT
ftr-444	100	15	hot	hot	ADJ
ftr-444	100	16	line	line	NOUN
ftr-444	100	17	"	"	PUNCT
ftr-444	100	18	service	service	NOUN
ftr-444	100	19	;	;	PUNCT
ftr-444	100	20	a	a	DET
ftr-444	100	21	customer	customer	NOUN
ftr-444	100	22	that	that	PRON
ftr-444	100	23	experiences	experience	VERB
ftr-444	100	24	difficulties	difficulty	NOUN
ftr-444	100	25	in	in	ADP
ftr-444	100	26	operating	operate	VERB
ftr-444	100	27	a	a	DET
ftr-444	100	28	softco	softco	NOUN
ftr-444	100	29	program	program	NOUN
ftr-444	100	30	can	can	AUX
ftr-444	100	31	telephone	telephone	VERB
ftr-444	100	32	for	for	ADP
ftr-444	100	33	assistance	assistance	NOUN
ftr-444	100	34	,	,	PUNCT
ftr-444	100	35	which	which	PRON
ftr-444	100	36	is	be	AUX
ftr-444	100	37	provided	provide	VERB
ftr-444	100	38	either	either	CCONJ
ftr-444	100	39	by	by	ADP
ftr-444	100	40	employees	employee	NOUN
ftr-444	100	41	of	of	ADP
ftr-444	100	42	softco	softco	NOUN
ftr-444	100	43	located	locate	VERB
ftr-444	100	44	in	in	ADP
ftr-444	100	45	bermuda	bermuda	NOUN
ftr-444	100	46	or	or	CCONJ
ftr-444	100	47	by	by	ADP
ftr-444	100	48	one	one	NUM
ftr-444	100	49	or	or	CCONJ
ftr-444	100	50	more	more	ADJ
ftr-444	100	51	of	of	ADP
ftr-444	100	52	the	the	DET
ftr-444	100	53	independent	independent	ADJ
ftr-444	100	54	contractors	contractor	NOUN
ftr-444	100	55	who	who	PRON
ftr-444	100	56	create	create	VERB
ftr-444	100	57	,	,	PUNCT
ftr-444	100	58	modify	modify	VERB
ftr-444	100	59	or	or	CCONJ
ftr-444	100	60	adapt	adapt	VERB
ftr-444	100	61	programs	program	NOUN
ftr-444	100	62	for	for	ADP
ftr-444	100	63	softco	softco	NOUN
ftr-444	100	64	.	.	PUNCT
ftr-444	101	1	this	this	DET
ftr-444	101	2	service	service	NOUN
ftr-444	101	3	is	be	AUX
ftr-444	101	4	provided	provide	VERB
ftr-444	101	5	without	without	ADP
ftr-444	101	6	9	9	NUM
ftr-444	101	7	.	.	PUNCT
ftr-444	102	1	if	if	SCONJ
ftr-444	102	2	,	,	PUNCT
ftr-444	102	3	as	as	SCONJ
ftr-444	102	4	we	we	PRON
ftr-444	102	5	will	will	AUX
ftr-444	102	6	hypothesize	hypothesize	VERB
ftr-444	102	7	later	later	ADV
ftr-444	102	8	,	,	PUNCT
ftr-444	102	9	softco	softco	NOUN
ftr-444	102	10	and	and	CCONJ
ftr-444	102	11	usco	usco	NOUN
ftr-444	102	12	are	be	AUX
ftr-444	102	13	related	related	ADJ
ftr-444	102	14	persons	person	NOUN
ftr-444	102	15	.	.	PUNCT
ftr-444	103	1	the	the	DET
ftr-444	103	2	amount	amount	NOUN
ftr-444	103	3	of	of	ADP
ftr-444	103	4	the	the	DET
ftr-444	103	5	royalty	royalty	NOUN
ftr-444	103	6	receivable	receivable	NOUN
ftr-444	103	7	by	by	ADP
ftr-444	103	8	usco	usco	PROPN
ftr-444	103	9	is	be	AUX
ftr-444	103	10	subject	subject	ADJ
ftr-444	103	11	to	to	ADP
ftr-444	103	12	adjustment	adjustment	NOUN
ftr-444	103	13	by	by	ADP
ftr-444	103	14	the	the	DET
ftr-444	103	15	irs	irs	PROPN
ftr-444	103	16	under	under	ADP
ftr-444	103	17	the	the	DET
ftr-444	103	18	"	"	PUNCT
ftr-444	103	19	commensurate	commensurate	NOUN
ftr-444	103	20	with	with	ADP
ftr-444	103	21	income	income	NOUN
ftr-444	103	22	"	"	PUNCT
ftr-444	103	23	standard	standard	NOUN
ftr-444	103	24	of	of	ADP
ftr-444	103	25	§	§	PROPN
ftr-444	103	26	482	482	NUM
ftr-444	103	27	of	of	ADP
ftr-444	103	28	the	the	DET
ftr-444	103	29	code	code	NOUN
ftr-444	103	30	.	.	PUNCT
ftr-444	104	1	the	the	DET
ftr-444	104	2	very	very	ADV
ftr-444	104	3	difficult	difficult	ADJ
ftr-444	104	4	problems	problem	NOUN
ftr-444	104	5	which	which	PRON
ftr-444	104	6	are	be	AUX
ftr-444	104	7	encountered	encounter	VERB
ftr-444	104	8	in	in	ADP
ftr-444	104	9	making	make	VERB
ftr-444	104	10	such	such	DET
ftr-444	104	11	a	a	DET
ftr-444	104	12	determination	determination	NOUN
ftr-444	104	13	are	be	AUX
ftr-444	104	14	beyond	beyond	ADP
ftr-444	104	15	the	the	DET
ftr-444	104	16	scope	scope	NOUN
ftr-444	104	17	of	of	ADP
ftr-444	104	18	this	this	DET
ftr-444	104	19	article	article	NOUN
ftr-444	104	20	.	.	PUNCT
ftr-444	105	1	19991	19991	NUM
ftr-444	105	2	florida	florida	PROPN
ftr-444	105	3	tax	tax	PROPN
ftr-444	105	4	review	review	NOUN
ftr-444	105	5	charge	charge	NOUN
ftr-444	105	6	for	for	ADP
ftr-444	105	7	the	the	DET
ftr-444	105	8	first	first	ADJ
ftr-444	105	9	year	year	NOUN
ftr-444	105	10	and	and	CCONJ
ftr-444	105	11	thereafter	thereafter	ADV
ftr-444	105	12	at	at	ADP
ftr-444	105	13	a	a	DET
ftr-444	105	14	specified	specified	ADJ
ftr-444	105	15	hourly	hourly	ADJ
ftr-444	105	16	rate	rate	NOUN
ftr-444	105	17	.	.	PUNCT
ftr-444	106	1	in	in	ADP
ftr-444	106	2	addition	addition	NOUN
ftr-444	106	3	,	,	PUNCT
ftr-444	106	4	if	if	SCONJ
ftr-444	106	5	a	a	DET
ftr-444	106	6	customer	customer	NOUN
ftr-444	106	7	's	's	PART
ftr-444	106	8	requirements	requirement	NOUN
ftr-444	106	9	indicate	indicate	VERB
ftr-444	106	10	an	an	DET
ftr-444	106	11	adaptation	adaptation	NOUN
ftr-444	106	12	of	of	ADP
ftr-444	106	13	a	a	DET
ftr-444	106	14	standard	standard	ADJ
ftr-444	106	15	program	program	NOUN
ftr-444	106	16	,	,	PUNCT
ftr-444	106	17	softco	softco	PROPN
ftr-444	106	18	will	will	AUX
ftr-444	106	19	undertake	undertake	VERB
ftr-444	106	20	(	(	PUNCT
ftr-444	106	21	through	through	ADP
ftr-444	106	22	its	its	PRON
ftr-444	106	23	independent	independent	ADJ
ftr-444	106	24	contractors	contractor	NOUN
ftr-444	106	25	)	)	PUNCT
ftr-444	106	26	to	to	PART
ftr-444	106	27	provide	provide	VERB
ftr-444	106	28	the	the	DET
ftr-444	106	29	necessary	necessary	ADJ
ftr-444	106	30	revision	revision	NOUN
ftr-444	106	31	or	or	CCONJ
ftr-444	106	32	addition	addition	NOUN
ftr-444	106	33	.	.	PUNCT
ftr-444	107	1	to	to	PART
ftr-444	107	2	facilitate	facilitate	VERB
ftr-444	107	3	analysis	analysis	NOUN
ftr-444	107	4	,	,	PUNCT
ftr-444	107	5	we	we	PRON
ftr-444	107	6	will	will	AUX
ftr-444	107	7	first	first	ADV
ftr-444	107	8	assume	assume	VERB
ftr-444	107	9	that	that	SCONJ
ftr-444	107	10	none	none	NOUN
ftr-444	107	11	of	of	ADP
ftr-444	107	12	the	the	DET
ftr-444	107	13	independent	independent	ADJ
ftr-444	107	14	contractors	contractor	NOUN
ftr-444	107	15	providing	provide	VERB
ftr-444	107	16	the	the	DET
ftr-444	107	17	above	above	ADJ
ftr-444	107	18	services	service	NOUN
ftr-444	107	19	is	be	AUX
ftr-444	107	20	located	locate	VERB
ftr-444	107	21	in	in	ADP
ftr-444	107	22	the	the	DET
ftr-444	107	23	united	united	PROPN
ftr-444	107	24	states	states	PROPN
ftr-444	107	25	.	.	PUNCT
ftr-444	108	1	we	we	PRON
ftr-444	108	2	will	will	AUX
ftr-444	108	3	then	then	ADV
ftr-444	108	4	make	make	VERB
ftr-444	108	5	the	the	DET
ftr-444	108	6	assumption	assumption	NOUN
ftr-444	108	7	that	that	SCONJ
ftr-444	108	8	u.s	u.s	PROPN
ftr-444	108	9	.	.	PROPN
ftr-444	108	10	contractors	contractor	NOUN
ftr-444	108	11	are	be	AUX
ftr-444	108	12	involved	involve	VERB
ftr-444	108	13	.	.	PUNCT
ftr-444	109	1	softco	softco	NOUN
ftr-444	109	2	employs	employ	VERB
ftr-444	109	3	six	six	NUM
ftr-444	109	4	persons	person	NOUN
ftr-444	109	5	,	,	PUNCT
ftr-444	109	6	all	all	PRON
ftr-444	109	7	of	of	ADP
ftr-444	109	8	whom	whom	PRON
ftr-444	109	9	are	be	AUX
ftr-444	109	10	located	locate	VERB
ftr-444	109	11	in	in	ADP
ftr-444	109	12	bermuda	bermuda	NOUN
ftr-444	109	13	.	.	PUNCT
ftr-444	110	1	two	two	NUM
ftr-444	110	2	of	of	ADP
ftr-444	110	3	them	they	PRON
ftr-444	110	4	actively	actively	ADV
ftr-444	110	5	solicit	solicit	VERB
ftr-444	110	6	customers	customer	NOUN
ftr-444	110	7	by	by	ADP
ftr-444	110	8	telephone	telephone	NOUN
ftr-444	110	9	and	and	CCONJ
ftr-444	110	10	on	on	ADP
ftr-444	110	11	the	the	DET
ftr-444	110	12	internet	internet	NOUN
ftr-444	110	13	;	;	PUNCT
ftr-444	110	14	two	two	NUM
ftr-444	110	15	are	be	AUX
ftr-444	110	16	technicians	technician	NOUN
ftr-444	110	17	who	who	PRON
ftr-444	110	18	operate	operate	VERB
ftr-444	110	19	the	the	DET
ftr-444	110	20	"	"	PUNCT
ftr-444	110	21	hot	hot	ADJ
ftr-444	110	22	line	line	NOUN
ftr-444	110	23	,	,	PUNCT
ftr-444	110	24	"	"	PUNCT
ftr-444	110	25	fielding	field	VERB
ftr-444	110	26	questions	question	NOUN
ftr-444	110	27	or	or	CCONJ
ftr-444	110	28	complaints	complaint	NOUN
ftr-444	110	29	received	receive	VERB
ftr-444	110	30	from	from	ADP
ftr-444	110	31	customers	customer	NOUN
ftr-444	110	32	and	and	CCONJ
ftr-444	110	33	when	when	SCONJ
ftr-444	110	34	necessary	necessary	ADJ
ftr-444	110	35	referring	refer	VERB
ftr-444	110	36	them	they	PRON
ftr-444	110	37	to	to	ADP
ftr-444	110	38	independent	independent	ADJ
ftr-444	110	39	contractors	contractor	NOUN
ftr-444	110	40	;	;	PUNCT
ftr-444	110	41	the	the	DET
ftr-444	110	42	last	last	ADJ
ftr-444	110	43	two	two	NUM
ftr-444	110	44	perform	perform	VERB
ftr-444	110	45	administrative	administrative	ADJ
ftr-444	110	46	functions	function	NOUN
ftr-444	110	47	.	.	PUNCT
ftr-444	111	1	softco	softco	PROPN
ftr-444	111	2	also	also	ADV
ftr-444	111	3	advertises	advertise	VERB
ftr-444	111	4	its	its	PRON
ftr-444	111	5	programs	program	NOUN
ftr-444	111	6	on	on	ADP
ftr-444	111	7	the	the	DET
ftr-444	111	8	internet	internet	NOUN
ftr-444	111	9	,	,	PUNCT
ftr-444	111	10	on	on	ADP
ftr-444	111	11	television	television	NOUN
ftr-444	111	12	and	and	CCONJ
ftr-444	111	13	in	in	ADP
ftr-444	111	14	magazines	magazine	NOUN
ftr-444	111	15	in	in	ADP
ftr-444	111	16	the	the	DET
ftr-444	111	17	united	united	PROPN
ftr-444	111	18	states	states	PROPN
ftr-444	111	19	and	and	CCONJ
ftr-444	111	20	other	other	ADJ
ftr-444	111	21	countries	country	NOUN
ftr-444	111	22	.	.	PUNCT
ftr-444	112	1	all	all	DET
ftr-444	112	2	orders	order	NOUN
ftr-444	112	3	are	be	AUX
ftr-444	112	4	placed	place	VERB
ftr-444	112	5	by	by	ADP
ftr-444	112	6	customers	customer	NOUN
ftr-444	112	7	through	through	ADP
ftr-444	112	8	the	the	DET
ftr-444	112	9	internet	internet	NOUN
ftr-444	112	10	,	,	PUNCT
ftr-444	112	11	and	and	CCONJ
ftr-444	112	12	deliveries	delivery	NOUN
ftr-444	112	13	of	of	ADP
ftr-444	112	14	software	software	NOUN
ftr-444	112	15	,	,	PUNCT
ftr-444	112	16	customer	customer	NOUN
ftr-444	112	17	assistance	assistance	NOUN
ftr-444	112	18	and	and	CCONJ
ftr-444	112	19	program	program	NOUN
ftr-444	112	20	adaptations	adaptation	NOUN
ftr-444	112	21	are	be	AUX
ftr-444	112	22	made	make	VERB
ftr-444	112	23	by	by	ADP
ftr-444	112	24	downloading	download	VERB
ftr-444	112	25	the	the	DET
ftr-444	112	26	necessary	necessary	ADJ
ftr-444	112	27	codes	code	NOUN
ftr-444	112	28	from	from	ADP
ftr-444	112	29	softco	softco	PROPN
ftr-444	112	30	's	's	PART
ftr-444	112	31	servers	server	NOUN
ftr-444	112	32	in	in	ADP
ftr-444	112	33	bermuda	bermuda	NOUN
ftr-444	112	34	directly	directly	ADV
ftr-444	112	35	onto	onto	ADP
ftr-444	112	36	customers	customer	NOUN
ftr-444	112	37	'	'	PART
ftr-444	112	38	computers	computer	NOUN
ftr-444	112	39	.	.	PUNCT
ftr-444	113	1	customers	customer	NOUN
ftr-444	113	2	make	make	VERB
ftr-444	113	3	payments	payment	NOUN
ftr-444	113	4	via	via	ADP
ftr-444	113	5	the	the	DET
ftr-444	113	6	internet	internet	NOUN
ftr-444	113	7	to	to	ADP
ftr-444	113	8	accounts	account	NOUN
ftr-444	113	9	maintained	maintain	VERB
ftr-444	113	10	by	by	ADP
ftr-444	113	11	softco	softco	NOUN
ftr-444	113	12	in	in	ADP
ftr-444	113	13	bermuda	bermuda	NOUN
ftr-444	113	14	.	.	PUNCT
ftr-444	114	1	for	for	ADP
ftr-444	114	2	purposes	purpose	NOUN
ftr-444	114	3	of	of	ADP
ftr-444	114	4	analysis	analysis	NOUN
ftr-444	114	5	,	,	PUNCT
ftr-444	114	6	it	it	PRON
ftr-444	114	7	will	will	AUX
ftr-444	114	8	be	be	AUX
ftr-444	114	9	assumed	assume	VERB
ftr-444	114	10	sequentially	sequentially	ADV
ftr-444	114	11	that	that	SCONJ
ftr-444	114	12	softco	softco	NOUN
ftr-444	114	13	is	be	AUX
ftr-444	114	14	owned	own	VERB
ftr-444	114	15	:	:	PUNCT
ftr-444	114	16	(	(	PUNCT
ftr-444	114	17	i	i	NOUN
ftr-444	114	18	)	)	PUNCT
ftr-444	114	19	100	100	NUM
ftr-444	114	20	%	%	NOUN
ftr-444	114	21	by	by	ADP
ftr-444	114	22	usco	usco	PROPN
ftr-444	114	23	,	,	PUNCT
ftr-444	114	24	which	which	PRON
ftr-444	114	25	is	be	AUX
ftr-444	114	26	wholly	wholly	ADV
ftr-444	114	27	owned	own	VERB
ftr-444	114	28	by	by	ADP
ftr-444	114	29	u.s	u.s	PROPN
ftr-444	114	30	.	.	PROPN
ftr-444	114	31	persons	person	NOUN
ftr-444	114	32	;	;	PUNCT
ftr-444	114	33	(	(	PUNCT
ftr-444	114	34	ii	ii	NOUN
ftr-444	114	35	)	)	PUNCT
ftr-444	114	36	100	100	NUM
ftr-444	114	37	%	%	NOUN
ftr-444	114	38	by	by	ADP
ftr-444	114	39	four	four	NUM
ftr-444	114	40	u.s	u.s	PROPN
ftr-444	114	41	.	.	PROPN
ftr-444	114	42	individual	individual	ADJ
ftr-444	114	43	shareholders	shareholder	NOUN
ftr-444	114	44	who	who	PRON
ftr-444	114	45	control	control	VERB
ftr-444	114	46	usco	usco	NOUN
ftr-444	114	47	;	;	PUNCT
ftr-444	114	48	and	and	CCONJ
ftr-444	114	49	(	(	PUNCT
ftr-444	114	50	iii	iii	NOUN
ftr-444	114	51	)	)	PUNCT
ftr-444	114	52	25	25	NUM
ftr-444	114	53	%	%	NOUN
ftr-444	114	54	by	by	ADP
ftr-444	114	55	a	a	DET
ftr-444	114	56	u.s	u.s	PROPN
ftr-444	114	57	.	.	PROPN
ftr-444	114	58	individual	individual	NOUN
ftr-444	114	59	and	and	CCONJ
ftr-444	114	60	75	75	NUM
ftr-444	114	61	%	%	NOUN
ftr-444	114	62	by	by	ADP
ftr-444	114	63	non	non	ADJ
ftr-444	114	64	-	-	ADJ
ftr-444	114	65	u.s	u.s	ADJ
ftr-444	114	66	.	.	PROPN
ftr-444	114	67	persons	person	NOUN
ftr-444	114	68	.	.	PUNCT
ftr-444	115	1	iv	iv	X
ftr-444	115	2	.	.	PROPN
ftr-444	115	3	united	united	PROPN
ftr-444	115	4	states	states	PROPN
ftr-444	115	5	taxation	taxation	NOUN
ftr-444	115	6	of	of	ADP
ftr-444	115	7	softco	softco	NOUN
ftr-444	115	8	under	under	ADP
ftr-444	115	9	domestic	domestic	ADJ
ftr-444	115	10	law	law	NOUN
ftr-444	115	11	wholly	wholly	ADV
ftr-444	115	12	apart	apart	ADV
ftr-444	115	13	from	from	ADP
ftr-444	115	14	the	the	DET
ftr-444	115	15	u.s	u.s	PROPN
ftr-444	115	16	.	.	PROPN
ftr-444	115	17	rules	rule	NOUN
ftr-444	115	18	taxing	tax	VERB
ftr-444	115	19	u.s	u.s	PROPN
ftr-444	115	20	.	.	PROPN
ftr-444	115	21	shareholders	shareholder	NOUN
ftr-444	115	22	on	on	ADP
ftr-444	115	23	their	their	PRON
ftr-444	115	24	shares	share	NOUN
ftr-444	115	25	of	of	ADP
ftr-444	115	26	the	the	DET
ftr-444	115	27	undistributed	undistributed	ADJ
ftr-444	115	28	income	income	NOUN
ftr-444	115	29	of	of	ADP
ftr-444	115	30	foreign	foreign	ADJ
ftr-444	115	31	corporations	corporation	NOUN
ftr-444	115	32	,	,	PUNCT
ftr-444	115	33	to	to	PART
ftr-444	115	34	be	be	AUX
ftr-444	115	35	considered	consider	VERB
ftr-444	115	36	below	below	ADV
ftr-444	115	37	,	,	PUNCT
ftr-444	115	38	'	'	PUNCT
ftr-444	115	39	softco	softco	NOUN
ftr-444	115	40	itself	itself	PRON
ftr-444	115	41	may	may	AUX
ftr-444	115	42	be	be	AUX
ftr-444	115	43	subject	subject	ADJ
ftr-444	115	44	to	to	ADP
ftr-444	115	45	u.s	u.s	PROPN
ftr-444	115	46	.	.	PROPN
ftr-444	115	47	tax	tax	NOUN
ftr-444	115	48	if	if	SCONJ
ftr-444	115	49	it	it	PRON
ftr-444	115	50	either	either	ADV
ftr-444	115	51	:	:	PUNCT
ftr-444	115	52	(	(	PUNCT
ftr-444	115	53	i	i	NOUN
ftr-444	115	54	)	)	PUNCT
ftr-444	115	55	is	be	AUX
ftr-444	115	56	engaged	engage	VERB
ftr-444	115	57	in	in	ADP
ftr-444	115	58	the	the	DET
ftr-444	115	59	conduct	conduct	NOUN
ftr-444	115	60	of	of	ADP
ftr-444	115	61	a	a	DET
ftr-444	115	62	trade	trade	NOUN
ftr-444	115	63	or	or	CCONJ
ftr-444	115	64	business	business	NOUN
ftr-444	115	65	in	in	ADP
ftr-444	115	66	the	the	DET
ftr-444	115	67	united	united	PROPN
ftr-444	115	68	states	states	PROPN
ftr-444	115	69	"	"	PUNCT
ftr-444	115	70	(	(	PUNCT
ftr-444	115	71	through	through	ADP
ftr-444	115	72	a	a	DET
ftr-444	115	73	permanent	permanent	ADJ
ftr-444	115	74	establishment	establishment	NOUN
ftr-444	115	75	,	,	PUNCT
ftr-444	115	76	if	if	SCONJ
ftr-444	115	77	an	an	DET
ftr-444	115	78	income	income	NOUN
ftr-444	115	79	tax	tax	NOUN
ftr-444	115	80	treaty	treaty	NOUN
ftr-444	115	81	applies	apply	VERB
ftr-444	115	82	)	)	PUNCT
ftr-444	115	83	and	and	CCONJ
ftr-444	115	84	derives	derive	VERB
ftr-444	115	85	income	income	NOUN
ftr-444	115	86	which	which	PRON
ftr-444	115	87	is	be	AUX
ftr-444	115	88	effectively	effectively	ADV
ftr-444	115	89	connected	connect	VERB
ftr-444	115	90	with	with	ADP
ftr-444	115	91	that	that	DET
ftr-444	115	92	trade	trade	NOUN
ftr-444	115	93	or	or	CCONJ
ftr-444	115	94	business	business	NOUN
ftr-444	115	95	3	3	NUM
ftr-444	115	96	(	(	PUNCT
ftr-444	115	97	and	and	CCONJ
ftr-444	115	98	attributable	attributable	ADJ
ftr-444	115	99	to	to	ADP
ftr-444	115	100	the	the	DET
ftr-444	115	101	permanent	permanent	ADJ
ftr-444	115	102	establishment	establishment	NOUN
ftr-444	115	103	,	,	PUNCT
ftr-444	115	104	if	if	SCONJ
ftr-444	115	105	a	a	DET
ftr-444	115	106	treaty	treaty	NOUN
ftr-444	115	107	applies	apply	VERB
ftr-444	115	108	)	)	PUNCT
ftr-444	115	109	;	;	PUNCT
ftr-444	115	110	4	4	NUM
ftr-444	115	111	or	or	CCONJ
ftr-444	115	112	(	(	PUNCT
ftr-444	115	113	ii	ii	NOUN
ftr-444	115	114	)	)	PUNCT
ftr-444	115	115	derives	derive	VERB
ftr-444	115	116	income	income	NOUN
ftr-444	115	117	which	which	PRON
ftr-444	115	118	constitutes	constitute	VERB
ftr-444	115	119	fixed	fix	VERB
ftr-444	115	120	or	or	CCONJ
ftr-444	115	121	determinable	determinable	VERB
ftr-444	115	122	annual	annual	ADJ
ftr-444	115	123	or	or	CCONJ
ftr-444	115	124	periodical	periodical	ADJ
ftr-444	115	125	10	10	NUM
ftr-444	115	126	.	.	PUNCT
ftr-444	116	1	see	see	VERB
ftr-444	116	2	infra	infra	NOUN
ftr-444	116	3	,	,	PUNCT
ftr-444	116	4	part	part	NOUN
ftr-444	116	5	vi	vi	NOUN
ftr-444	116	6	,	,	PUNCT
ftr-444	116	7	text	text	NOUN
ftr-444	116	8	accompanying	accompanying	ADJ
ftr-444	116	9	notes	note	NOUN
ftr-444	116	10	106	106	NUM
ftr-444	116	11	-	-	SYM
ftr-444	116	12	65	65	NUM
ftr-444	116	13	.	.	PUNCT
ftr-444	117	1	11	11	NUM
ftr-444	117	2	.	.	PUNCT
ftr-444	118	1	see	see	VERB
ftr-444	118	2	irc	irc	PROPN
ftr-444	118	3	§	§	PROPN
ftr-444	118	4	882(a	882(a	PROPN
ftr-444	118	5	)	)	PUNCT
ftr-444	118	6	.	.	PUNCT
ftr-444	119	1	12	12	NUM
ftr-444	119	2	.	.	PUNCT
ftr-444	120	1	see	see	VERB
ftr-444	120	2	,	,	PUNCT
ftr-444	120	3	e.g.	e.g.	ADV
ftr-444	120	4	,	,	PUNCT
ftr-444	120	5	convention	convention	NOUN
ftr-444	120	6	between	between	ADP
ftr-444	120	7	the	the	DET
ftr-444	120	8	government	government	NOUN
ftr-444	120	9	of	of	ADP
ftr-444	120	10	the	the	DET
ftr-444	120	11	united	united	PROPN
ftr-444	120	12	states	states	PROPN
ftr-444	120	13	of	of	ADP
ftr-444	120	14	america	america	PROPN
ftr-444	120	15	and	and	CCONJ
ftr-444	120	16	the	the	DET
ftr-444	120	17	government	government	NOUN
ftr-444	120	18	of	of	ADP
ftr-444	120	19	ireland	ireland	PROPN
ftr-444	120	20	for	for	ADP
ftr-444	120	21	the	the	DET
ftr-444	120	22	avoidance	avoidance	NOUN
ftr-444	120	23	of	of	ADP
ftr-444	120	24	double	double	ADJ
ftr-444	120	25	taxation	taxation	NOUN
ftr-444	120	26	and	and	CCONJ
ftr-444	120	27	the	the	DET
ftr-444	120	28	prevention	prevention	NOUN
ftr-444	120	29	of	of	ADP
ftr-444	120	30	fiscal	fiscal	ADJ
ftr-444	120	31	evasion	evasion	NOUN
ftr-444	120	32	with	with	ADP
ftr-444	120	33	respect	respect	NOUN
ftr-444	120	34	to	to	ADP
ftr-444	120	35	taxes	taxis	NOUN
ftr-444	120	36	on	on	ADP
ftr-444	120	37	income	income	NOUN
ftr-444	120	38	and	and	CCONJ
ftr-444	120	39	capital	capital	NOUN
ftr-444	120	40	gains	gain	NOUN
ftr-444	120	41	,	,	PUNCT
ftr-444	120	42	july	july	PROPN
ftr-444	120	43	28	28	NUM
ftr-444	120	44	,	,	PUNCT
ftr-444	120	45	1997	1997	NUM
ftr-444	120	46	,	,	PUNCT
ftr-444	120	47	arts	art	NOUN
ftr-444	120	48	.	.	PUNCT
ftr-444	121	1	5	5	NUM
ftr-444	121	2	,	,	PUNCT
ftr-444	121	3	7	7	NUM
ftr-444	121	4	[	[	SYM
ftr-444	121	5	hereinafter	hereinafter	NOUN
ftr-444	121	6	u.s.-ir	u.s.-ir	NOUN
ftr-444	121	7	.	.	PUNCT
ftr-444	122	1	treaty	treaty	NOUN
ftr-444	122	2	]	]	PUNCT
ftr-444	122	3	(	(	PUNCT
ftr-444	122	4	business	business	NOUN
ftr-444	122	5	profits	profit	NOUN
ftr-444	122	6	and	and	CCONJ
ftr-444	122	7	permanent	permanent	ADJ
ftr-444	122	8	establishment	establishment	NOUN
ftr-444	122	9	)	)	PUNCT
ftr-444	122	10	.	.	PUNCT
ftr-444	123	1	13	13	X
ftr-444	123	2	.	.	PUNCT
ftr-444	123	3	see	see	VERB
ftr-444	123	4	irc	irc	PROPN
ftr-444	123	5	§	§	PROPN
ftr-444	123	6	882(a	882(a	PROPN
ftr-444	123	7	)	)	PUNCT
ftr-444	123	8	.	.	PUNCT
ftr-444	124	1	14	14	NUM
ftr-444	124	2	.	.	PUNCT
ftr-444	125	1	see	see	VERB
ftr-444	125	2	,	,	PUNCT
ftr-444	125	3	e.g.	e.g.	ADV
ftr-444	125	4	,	,	PUNCT
ftr-444	125	5	u.s.-ir	u.s.-ir	NOUN
ftr-444	125	6	.	.	PUNCT
ftr-444	126	1	treaty	treaty	NOUN
ftr-444	126	2	,	,	PUNCT
ftr-444	126	3	supra	supra	PROPN
ftr-444	126	4	note	note	NOUN
ftr-444	126	5	12	12	NUM
ftr-444	126	6	,	,	PUNCT
ftr-444	126	7	art	art	NOUN
ftr-444	126	8	.	.	PUNCT
ftr-444	127	1	7	7	NUM
ftr-444	127	2	(	(	PUNCT
ftr-444	127	3	business	business	NOUN
ftr-444	127	4	profits	profit	NOUN
ftr-444	127	5	)	)	PUNCT
ftr-444	127	6	.	.	PUNCT
ftr-444	128	1	[	[	X
ftr-444	128	2	vol	vol	NOUN
ftr-444	128	3	4:4	4:4	NUM
ftr-444	128	4	taxation	taxation	NOUN
ftr-444	128	5	of	of	ADP
ftr-444	128	6	electronic	electronic	ADJ
ftr-444	128	7	comnerce	comnerce	NOUN
ftr-444	128	8	income	income	NOUN
ftr-444	128	9	subject	subject	ADJ
ftr-444	128	10	to	to	ADP
ftr-444	128	11	withholding	withholding	NOUN
ftr-444	128	12	tax	tax	NOUN
ftr-444	128	13	'	'	PART
ftr-444	128	14	5	5	NUM
ftr-444	128	15	(	(	PUNCT
ftr-444	128	16	and	and	CCONJ
ftr-444	128	17	not	not	PART
ftr-444	128	18	exempted	exempt	VERB
ftr-444	128	19	by	by	ADP
ftr-444	128	20	applicable	applicable	ADJ
ftr-444	128	21	treaty	treaty	NOUN
ftr-444	128	22	)	)	PUNCT
ftr-444	128	23	.	.	PUNCT
ftr-444	129	1	6	6	NUM
ftr-444	129	2	since	since	SCONJ
ftr-444	129	3	many	many	ADJ
ftr-444	129	4	tax	tax	NOUN
ftr-444	129	5	haven	haven	NOUN
ftr-444	129	6	companies	company	NOUN
ftr-444	129	7	are	be	AUX
ftr-444	129	8	not	not	PART
ftr-444	129	9	entitled	entitle	VERB
ftr-444	129	10	to	to	ADP
ftr-444	129	11	the	the	DET
ftr-444	129	12	benefits	benefit	NOUN
ftr-444	129	13	of	of	ADP
ftr-444	129	14	any	any	DET
ftr-444	129	15	u.s	u.s	PROPN
ftr-444	129	16	.	.	PROPN
ftr-444	129	17	income	income	PROPN
ftr-444	129	18	tax	tax	PROPN
ftr-444	129	19	treaty	treaty	NOUN
ftr-444	129	20	,	,	PUNCT
ftr-444	129	21	the	the	DET
ftr-444	129	22	discussion	discussion	NOUN
ftr-444	129	23	will	will	AUX
ftr-444	129	24	first	first	ADV
ftr-444	129	25	focus	focus	VERB
ftr-444	129	26	on	on	ADP
ftr-444	129	27	u.s	u.s	PROPN
ftr-444	129	28	.	.	PROPN
ftr-444	129	29	domestic	domestic	ADJ
ftr-444	129	30	law	law	NOUN
ftr-444	129	31	and	and	CCONJ
ftr-444	129	32	them	they	PRON
ftr-444	129	33	turn	turn	VERB
ftr-444	129	34	to	to	ADP
ftr-444	129	35	the	the	DET
ftr-444	129	36	impact	impact	NOUN
ftr-444	129	37	of	of	ADP
ftr-444	129	38	an	an	DET
ftr-444	129	39	applicable	applicable	ADJ
ftr-444	129	40	treaty	treaty	NOUN
ftr-444	129	41	.	.	PUNCT
ftr-444	130	1	a.	a.	PROPN
ftr-444	130	2	is	be	AUX
ftr-444	130	3	softco	softco	NOUN
ftr-444	130	4	engaged	engage	VERB
ftr-444	130	5	hz	hz	VERB
ftr-444	130	6	a	a	DET
ftr-444	130	7	u.s	u.s	PROPN
ftr-444	130	8	.	.	PROPN
ftr-444	130	9	trade	trade	NOUN
ftr-444	130	10	or	or	CCONJ
ftr-444	130	11	business	business	NOUN
ftr-444	130	12	?	?	PUNCT
ftr-444	131	1	whether	whether	SCONJ
ftr-444	131	2	a	a	DET
ftr-444	131	3	foreign	foreign	ADJ
ftr-444	131	4	corporation	corporation	NOUN
ftr-444	131	5	is	be	AUX
ftr-444	131	6	engaged	engage	VERB
ftr-444	131	7	in	in	ADP
ftr-444	131	8	trade	trade	NOUN
ftr-444	131	9	or	or	CCONJ
ftr-444	131	10	business	business	NOUN
ftr-444	131	11	in	in	ADP
ftr-444	131	12	the	the	DET
ftr-444	131	13	united	united	PROPN
ftr-444	131	14	states	states	PROPN
ftr-444	131	15	under	under	ADP
ftr-444	131	16	u.s	u.s	PROPN
ftr-444	131	17	.	.	PROPN
ftr-444	131	18	domestic	domestic	ADJ
ftr-444	131	19	law	law	NOUN
ftr-444	131	20	is	be	AUX
ftr-444	131	21	always	always	ADV
ftr-444	131	22	a	a	DET
ftr-444	131	23	difficult	difficult	ADJ
ftr-444	131	24	question	question	NOUN
ftr-444	131	25	.	.	PUNCT
ftr-444	132	1	it	it	PRON
ftr-444	132	2	is	be	AUX
ftr-444	132	3	a	a	DET
ftr-444	132	4	factual	factual	ADJ
ftr-444	132	5	question	question	NOUN
ftr-444	132	6	,	,	PUNCT
ftr-444	132	7	and	and	CCONJ
ftr-444	132	8	therefore	therefore	ADV
ftr-444	132	9	one	one	NUM
ftr-444	132	10	on	on	ADP
ftr-444	132	11	which	which	PRON
ftr-444	132	12	the	the	DET
ftr-444	132	13	internal	internal	ADJ
ftr-444	132	14	revenue	revenue	NOUN
ftr-444	132	15	service	service	NOUN
ftr-444	132	16	does	do	AUX
ftr-444	132	17	not	not	PART
ftr-444	132	18	issue	issue	VERB
ftr-444	132	19	advance	advance	NOUN
ftr-444	132	20	rulings	ruling	NOUN
ftr-444	132	21	.	.	PUNCT
ftr-444	133	1	7	7	NUM
ftr-444	134	1	moreover	moreover	ADV
ftr-444	134	2	,	,	PUNCT
ftr-444	134	3	the	the	DET
ftr-444	134	4	available	available	ADJ
ftr-444	134	5	authority	authority	NOUN
ftr-444	134	6	,	,	PUNCT
ftr-444	134	7	while	while	SCONJ
ftr-444	134	8	considerable	considerable	ADJ
ftr-444	134	9	,	,	PUNCT
ftr-444	134	10	dates	date	VERB
ftr-444	134	11	largely	largely	ADV
ftr-444	134	12	from	from	ADP
ftr-444	134	13	the	the	DET
ftr-444	134	14	1950s	1950	NOUN
ftr-444	134	15	or	or	CCONJ
ftr-444	134	16	earlier	early	ADV
ftr-444	134	17	.	.	PUNCT
ftr-444	134	18	"	"	PUNCT
ftr-444	135	1	therefore	therefore	ADV
ftr-444	135	2	,	,	PUNCT
ftr-444	135	3	it	it	PRON
ftr-444	135	4	is	be	AUX
ftr-444	135	5	difficult	difficult	ADJ
ftr-444	135	6	to	to	PART
ftr-444	135	7	reach	reach	VERB
ftr-444	135	8	a	a	DET
ftr-444	135	9	definitive	definitive	ADJ
ftr-444	135	10	conclusion	conclusion	NOUN
ftr-444	135	11	in	in	ADP
ftr-444	135	12	many	many	ADJ
ftr-444	135	13	cases	case	NOUN
ftr-444	135	14	,	,	PUNCT
ftr-444	135	15	although	although	SCONJ
ftr-444	135	16	in	in	ADP
ftr-444	135	17	general	general	ADJ
ftr-444	135	18	a	a	DET
ftr-444	135	19	rather	rather	ADV
ftr-444	135	20	low	low	ADJ
ftr-444	135	21	level	level	NOUN
ftr-444	135	22	of	of	ADP
ftr-444	135	23	activity	activity	NOUN
ftr-444	135	24	seems	seem	VERB
ftr-444	135	25	to	to	PART
ftr-444	135	26	be	be	AUX
ftr-444	135	27	required	require	VERB
ftr-444	135	28	.	.	PUNCT
ftr-444	136	1	all	all	PRON
ftr-444	136	2	that	that	PRON
ftr-444	136	3	is	be	AUX
ftr-444	136	4	required	require	VERB
ftr-444	136	5	is	be	AUX
ftr-444	136	6	that	that	SCONJ
ftr-444	136	7	the	the	DET
ftr-444	136	8	activity	activity	NOUN
ftr-444	136	9	be	be	AUX
ftr-444	136	10	"	"	PUNCT
ftr-444	136	11	considerable	considerable	ADJ
ftr-444	136	12	,	,	PUNCT
ftr-444	136	13	continuous	continuous	ADJ
ftr-444	136	14	and	and	CCONJ
ftr-444	136	15	regular	regular	ADJ
ftr-444	136	16	.	.	PUNCT
ftr-444	137	1	"	"	PUNCT
ftr-444	137	2	'	'	PUNCT
ftr-444	137	3	9	9	NUM
ftr-444	137	4	on	on	ADP
ftr-444	137	5	the	the	DET
ftr-444	137	6	assumption	assumption	NOUN
ftr-444	137	7	that	that	SCONJ
ftr-444	137	8	u.s	u.s	PROPN
ftr-444	137	9	.	.	PROPN
ftr-444	137	10	independent	independent	ADJ
ftr-444	137	11	contractors	contractor	NOUN
ftr-444	137	12	are	be	AUX
ftr-444	137	13	not	not	PART
ftr-444	137	14	involved	involve	VERB
ftr-444	137	15	in	in	ADP
ftr-444	137	16	performing	perform	VERB
ftr-444	137	17	"	"	PUNCT
ftr-444	137	18	hot	hot	ADJ
ftr-444	137	19	line	line	NOUN
ftr-444	137	20	"	"	PUNCT
ftr-444	137	21	or	or	CCONJ
ftr-444	137	22	other	other	ADJ
ftr-444	137	23	services	service	NOUN
ftr-444	137	24	offered	offer	VERB
ftr-444	137	25	by	by	ADP
ftr-444	137	26	softco	softco	NOUN
ftr-444	137	27	to	to	ADP
ftr-444	137	28	customers	customer	NOUN
ftr-444	137	29	,	,	PUNCT
ftr-444	137	30	there	there	PRON
ftr-444	137	31	are	be	VERB
ftr-444	137	32	two	two	NUM
ftr-444	137	33	possible	possible	ADJ
ftr-444	137	34	bases	basis	NOUN
ftr-444	137	35	for	for	ADP
ftr-444	137	36	finding	find	VERB
ftr-444	137	37	softco	softco	NOUN
ftr-444	137	38	to	to	PART
ftr-444	137	39	be	be	AUX
ftr-444	137	40	engaged	engage	VERB
ftr-444	137	41	in	in	ADP
ftr-444	137	42	a	a	DET
ftr-444	137	43	u.s	u.s	PROPN
ftr-444	137	44	.	.	PROPN
ftr-444	137	45	trade	trade	NOUN
ftr-444	137	46	or	or	CCONJ
ftr-444	137	47	business	business	NOUN
ftr-444	137	48	:	:	PUNCT
ftr-444	137	49	it	it	PRON
ftr-444	137	50	advertises	advertise	VERB
ftr-444	137	51	to	to	PART
ftr-444	137	52	and	and	CCONJ
ftr-444	137	53	deals	deal	NOUN
ftr-444	137	54	with	with	ADP
ftr-444	137	55	u.s	u.s	PROPN
ftr-444	137	56	.	.	PROPN
ftr-444	137	57	customers	customer	NOUN
ftr-444	137	58	,	,	PUNCT
ftr-444	137	59	and	and	CCONJ
ftr-444	137	60	it	it	PRON
ftr-444	137	61	retains	retain	VERB
ftr-444	137	62	u.s	u.s	PROPN
ftr-444	137	63	.	.	PROPN
ftr-444	137	64	persons	person	NOUN
ftr-444	137	65	to	to	PART
ftr-444	137	66	create	create	VERB
ftr-444	137	67	software	software	NOUN
ftr-444	137	68	programs	program	NOUN
ftr-444	137	69	for	for	ADP
ftr-444	137	70	it.2	it.2	NOUN
ftr-444	137	71	'	'	PUNCT
ftr-444	137	72	although	although	SCONJ
ftr-444	137	73	nothing	nothing	PRON
ftr-444	137	74	in	in	ADP
ftr-444	137	75	this	this	DET
ftr-444	137	76	area	area	NOUN
ftr-444	137	77	is	be	AUX
ftr-444	137	78	clear	clear	ADJ
ftr-444	137	79	,	,	PUNCT
ftr-444	137	80	it	it	PRON
ftr-444	137	81	seems	seem	VERB
ftr-444	137	82	likely	likely	ADJ
ftr-444	137	83	that	that	SCONJ
ftr-444	137	84	softco	softco	NOUN
ftr-444	137	85	's	's	PART
ftr-444	137	86	advertising	advertising	NOUN
ftr-444	137	87	and	and	CCONJ
ftr-444	137	88	dealings	dealing	NOUN
ftr-444	137	89	with	with	ADP
ftr-444	137	90	u.s	u.s	PROPN
ftr-444	137	91	.	.	PROPN
ftr-444	137	92	customers	customer	NOUN
ftr-444	137	93	,	,	PUNCT
ftr-444	137	94	without	without	ADP
ftr-444	137	95	the	the	DET
ftr-444	137	96	intervention	intervention	NOUN
ftr-444	137	97	of	of	ADP
ftr-444	137	98	any	any	DET
ftr-444	137	99	person	person	NOUN
ftr-444	137	100	or	or	CCONJ
ftr-444	137	101	facility	facility	NOUN
ftr-444	137	102	located	locate	VERB
ftr-444	137	103	in	in	ADP
ftr-444	137	104	the	the	DET
ftr-444	137	105	united	united	PROPN
ftr-444	137	106	states	states	PROPN
ftr-444	137	107	,	,	PUNCT
ftr-444	137	108	would	would	AUX
ftr-444	137	109	not	not	PART
ftr-444	137	110	by	by	ADP
ftr-444	137	111	itself	itself	PRON
ftr-444	137	112	be	be	AUX
ftr-444	137	113	enough	enough	ADJ
ftr-444	137	114	to	to	PART
ftr-444	137	115	cause	cause	VERB
ftr-444	137	116	softco	softco	NOUN
ftr-444	137	117	to	to	PART
ftr-444	137	118	be	be	AUX
ftr-444	137	119	engaged	engage	VERB
ftr-444	137	120	in	in	ADP
ftr-444	137	121	business	business	NOUN
ftr-444	137	122	in	in	ADP
ftr-444	137	123	the	the	DET
ftr-444	137	124	united	united	PROPN
ftr-444	137	125	states	states	PROPN
ftr-444	137	126	.	.	PUNCT
ftr-444	138	1	in	in	ADP
ftr-444	138	2	the	the	DET
ftr-444	138	3	piedras	piedras	PROPN
ftr-444	138	4	negras	negra	NOUN
ftr-444	138	5	case,2	case,2	PROPN
ftr-444	138	6	a	a	DET
ftr-444	138	7	mexican	mexican	ADJ
ftr-444	138	8	company	company	NOUN
ftr-444	138	9	which	which	PRON
ftr-444	138	10	broadcast	broadcast	VERB
ftr-444	138	11	radio	radio	NOUN
ftr-444	138	12	programs	program	NOUN
ftr-444	138	13	from	from	ADP
ftr-444	138	14	mexico	mexico	PROPN
ftr-444	138	15	into	into	ADP
ftr-444	138	16	the	the	DET
ftr-444	138	17	united	united	PROPN
ftr-444	138	18	states	states	PROPN
ftr-444	138	19	and	and	CCONJ
ftr-444	138	20	collected	collect	VERB
ftr-444	138	21	advertising	advertising	NOUN
ftr-444	138	22	revenues	revenue	NOUN
ftr-444	138	23	from	from	ADP
ftr-444	138	24	u.s	u.s	PROPN
ftr-444	138	25	.	.	PROPN
ftr-444	138	26	advertisers	advertiser	NOUN
ftr-444	138	27	was	be	AUX
ftr-444	138	28	held	hold	VERB
ftr-444	138	29	not	not	PART
ftr-444	138	30	to	to	PART
ftr-444	138	31	have	have	VERB
ftr-444	138	32	u.s.-taxable	u.s.-taxable	ADJ
ftr-444	138	33	income	income	NOUN
ftr-444	138	34	.	.	PUNCT
ftr-444	139	1	although	although	SCONJ
ftr-444	139	2	the	the	DET
ftr-444	139	3	opinion	opinion	NOUN
ftr-444	139	4	intermixes	intermix	VERB
ftr-444	139	5	the	the	DET
ftr-444	139	6	concept	concept	NOUN
ftr-444	139	7	of	of	ADP
ftr-444	139	8	"	"	PUNCT
ftr-444	139	9	doing	do	VERB
ftr-444	139	10	business	business	NOUN
ftr-444	139	11	"	"	PUNCT
ftr-444	139	12	with	with	ADP
ftr-444	139	13	the	the	DET
ftr-444	139	14	concept	concept	NOUN
ftr-444	139	15	of	of	ADP
ftr-444	139	16	what	what	PRON
ftr-444	139	17	15	15	X
ftr-444	139	18	.	.	PUNCT
ftr-444	140	1	see	see	VERB
ftr-444	140	2	irc	irc	PROPN
ftr-444	140	3	§	§	PROPN
ftr-444	140	4	881(a	881(a	PROPN
ftr-444	140	5	)	)	PUNCT
ftr-444	140	6	.	.	PUNCT
ftr-444	141	1	16	16	NUM
ftr-444	141	2	.	.	PUNCT
ftr-444	142	1	see	see	VERB
ftr-444	142	2	,	,	PUNCT
ftr-444	142	3	e.g.	e.g.	ADV
ftr-444	142	4	,	,	PUNCT
ftr-444	142	5	u.s.-ir	u.s.-ir	NOUN
ftr-444	142	6	.	.	PUNCT
ftr-444	143	1	treaty	treaty	NOUN
ftr-444	143	2	,	,	PUNCT
ftr-444	143	3	supra	supra	PROPN
ftr-444	143	4	note	note	NOUN
ftr-444	143	5	12	12	NUM
ftr-444	143	6	.	.	PUNCT
ftr-444	144	1	art	art	NOUN
ftr-444	144	2	.	.	PUNCT
ftr-444	145	1	12	12	NUM
ftr-444	145	2	(	(	PUNCT
ftr-444	145	3	royalties	royalty	NOUN
ftr-444	145	4	)	)	PUNCT
ftr-444	145	5	.	.	PUNCT
ftr-444	146	1	17	17	NUM
ftr-444	146	2	.	.	PUNCT
ftr-444	147	1	see	see	AUX
ftr-444	147	2	rev	rev	PROPN
ftr-444	147	3	.	.	PROPN
ftr-444	147	4	proc	proc	PROPN
ftr-444	147	5	.	.	PUNCT
ftr-444	148	1	98	98	NUM
ftr-444	148	2	-	-	SYM
ftr-444	148	3	7	7	NUM
ftr-444	148	4	,	,	PUNCT
ftr-444	148	5	1998	1998	NUM
ftr-444	148	6	-	-	SYM
ftr-444	148	7	1	1	NUM
ftr-444	148	8	i.r.b	i.r.b	NOUN
ftr-444	148	9	.	.	PUNCT
ftr-444	149	1	222	222	NUM
ftr-444	149	2	.	.	NOUN
ftr-444	150	1	18	18	NUM
ftr-444	150	2	.	.	X
ftr-444	151	1	see	see	VERB
ftr-444	151	2	,	,	PUNCT
ftr-444	151	3	e.g.	e.g.	ADV
ftr-444	151	4	,	,	PUNCT
ftr-444	151	5	higgins	higgins	PROPN
ftr-444	151	6	v.	v.	PROPN
ftr-444	151	7	commissioner	commissioner	PROPN
ftr-444	151	8	.	.	PUNCT
ftr-444	152	1	312	312	NUM
ftr-444	152	2	u.s	u.s	PROPN
ftr-444	152	3	.	.	PROPN
ftr-444	152	4	212	212	NUM
ftr-444	152	5	(	(	PUNCT
ftr-444	152	6	1941	1941	NUM
ftr-444	152	7	)	)	PUNCT
ftr-444	152	8	;	;	PUNCT
ftr-444	152	9	continental	continental	ADJ
ftr-444	152	10	trading	trading	PROPN
ftr-444	152	11	,	,	PUNCT
ftr-444	152	12	inc	inc	PROPN
ftr-444	152	13	.	.	PROPN
ftr-444	152	14	v.	v.	PROPN
ftr-444	152	15	commissioner	commissioner	NOUN
ftr-444	152	16	,	,	PUNCT
ftr-444	152	17	265	265	NUM
ftr-444	152	18	f.2d	f.2d	NUM
ftr-444	152	19	40	40	NUM
ftr-444	152	20	(	(	PUNCT
ftr-444	152	21	9th	9th	ADJ
ftr-444	152	22	cir	cir	NOUN
ftr-444	152	23	.	.	PUNCT
ftr-444	152	24	1959	1959	NUM
ftr-444	152	25	)	)	PUNCT
ftr-444	152	26	cert	cert	NOUN
ftr-444	152	27	.	.	PUNCT
ftr-444	153	1	denied	deny	VERB
ftr-444	153	2	,	,	PUNCT
ftr-444	153	3	361	361	NUM
ftr-444	153	4	u.s	u.s	PROPN
ftr-444	153	5	.	.	PROPN
ftr-444	153	6	827	827	NUM
ftr-444	153	7	(	(	PUNCT
ftr-444	153	8	1959	1959	NUM
ftr-444	153	9	):	):	PUNCT
ftr-444	153	10	herbert	herbert	PROPN
ftr-444	153	11	v.	v.	PROPN
ftr-444	153	12	commissioner	commissioner	PROPN
ftr-444	153	13	,	,	PUNCT
ftr-444	153	14	30	30	NUM
ftr-444	153	15	t.c	t.c	PROPN
ftr-444	153	16	.	.	PROPN
ftr-444	153	17	26	26	NUM
ftr-444	153	18	(	(	PUNCT
ftr-444	153	19	1958	1958	NUM
ftr-444	153	20	)	)	PUNCT
ftr-444	153	21	,	,	PUNCT
ftr-444	153	22	acq	acq	PROPN
ftr-444	153	23	.	.	PROPN
ftr-444	153	24	,	,	PUNCT
ftr-444	153	25	1958	1958	NUM
ftr-444	153	26	-	-	SYM
ftr-444	153	27	2	2	NUM
ftr-444	153	28	c.b	c.b	PROPN
ftr-444	153	29	.	.	PROPN
ftr-444	153	30	6	6	NUM
ftr-444	153	31	.	.	NOUN
ftr-444	153	32	19	19	NUM
ftr-444	153	33	.	.	PUNCT
ftr-444	154	1	moore	moore	PROPN
ftr-444	154	2	v.	v.	PROPN
ftr-444	154	3	commissioner	commissioner	PROPN
ftr-444	154	4	,	,	PUNCT
ftr-444	155	1	56	56	NUM
ftr-444	155	2	t.c	t.c	PROPN
ftr-444	155	3	.	.	PROPN
ftr-444	155	4	memo	memo	NOUN
ftr-444	155	5	(	(	PUNCT
ftr-444	155	6	cch	cch	NOUN
ftr-444	155	7	)	)	PUNCT
ftr-444	155	8	at	at	ADP
ftr-444	155	9	1150	1150	NUM
ftr-444	155	10	.	.	PUNCT
ftr-444	156	1	1155	1155	NUM
ftr-444	156	2	.	.	PUNCT
ftr-444	157	1	t.c	t.c	PROPN
ftr-444	157	2	.	.	PROPN
ftr-444	157	3	memo	memo	NOUN
ftr-444	157	4	(	(	PUNCT
ftr-444	157	5	ph	ph	PROPN
ftr-444	157	6	)	)	PUNCT
ftr-444	157	7	89,038	89,038	NUM
ftr-444	157	8	,	,	PUNCT
ftr-444	157	9	at	at	ADP
ftr-444	157	10	89	89	NUM
ftr-444	157	11	-	-	SYM
ftr-444	157	12	174	174	NUM
ftr-444	157	13	(	(	PUNCT
ftr-444	157	14	1989	1989	NUM
ftr-444	157	15	)	)	PUNCT
ftr-444	157	16	.	.	PUNCT
ftr-444	158	1	20	20	NUM
ftr-444	158	2	.	.	PUNCT
ftr-444	159	1	although	although	SCONJ
ftr-444	159	2	the	the	DET
ftr-444	159	3	author	author	NOUN
ftr-444	159	4	has	have	AUX
ftr-444	159	5	found	find	VERB
ftr-444	159	6	no	no	DET
ftr-444	159	7	authority	authority	NOUN
ftr-444	159	8	on	on	ADP
ftr-444	159	9	the	the	DET
ftr-444	159	10	point	point	NOUN
ftr-444	159	11	,	,	PUNCT
ftr-444	159	12	it	it	PRON
ftr-444	159	13	seems	seem	VERB
ftr-444	159	14	doubtful	doubtful	ADJ
ftr-444	159	15	that	that	SCONJ
ftr-444	159	16	softco	softco	NOUN
ftr-444	159	17	's	's	PART
ftr-444	159	18	activities	activity	NOUN
ftr-444	159	19	in	in	ADP
ftr-444	159	20	acquiring	acquire	VERB
ftr-444	159	21	fights	fight	NOUN
ftr-444	159	22	to	to	ADP
ftr-444	159	23	software	software	NOUN
ftr-444	159	24	from	from	ADP
ftr-444	159	25	usco	usco	PROPN
ftr-444	159	26	would	would	AUX
ftr-444	159	27	be	be	AUX
ftr-444	159	28	considered	consider	VERB
ftr-444	159	29	to	to	PART
ftr-444	159	30	constitute	constitute	VERB
ftr-444	159	31	engaging	engage	VERB
ftr-444	159	32	in	in	ADP
ftr-444	159	33	business	business	NOUN
ftr-444	159	34	in	in	ADP
ftr-444	159	35	the	the	DET
ftr-444	159	36	united	united	PROPN
ftr-444	159	37	states	states	PROPN
ftr-444	159	38	.	.	PUNCT
ftr-444	160	1	cf	cf	NOUN
ftr-444	160	2	.	.	PUNCT
ftr-444	160	3	regs	regs	PROPN
ftr-444	160	4	.	.	PUNCT
ftr-444	161	1	§	§	PROPN
ftr-444	161	2	1.864	1.864	NUM
ftr-444	161	3	-	-	SYM
ftr-444	161	4	6(a)(2)(i	6(a)(2)(i	NUM
ftr-444	161	5	)	)	PUNCT
ftr-444	161	6	ex	ex	NOUN
ftr-444	161	7	.	.	PUNCT
ftr-444	162	1	i	i	PRON
ftr-444	162	2	(	(	PUNCT
ftr-444	162	3	income	income	NOUN
ftr-444	162	4	derived	derive	VERB
ftr-444	162	5	by	by	ADP
ftr-444	162	6	foreign	foreign	ADJ
ftr-444	162	7	corporation	corporation	NOUN
ftr-444	162	8	from	from	ADP
ftr-444	162	9	licensing	license	VERB
ftr-444	162	10	outside	outside	ADP
ftr-444	162	11	the	the	DET
ftr-444	162	12	united	united	PROPN
ftr-444	162	13	states	states	PROPN
ftr-444	162	14	patent	patent	NOUN
ftr-444	162	15	rights	right	NOUN
ftr-444	162	16	acquired	acquire	VERB
ftr-444	162	17	through	through	ADP
ftr-444	162	18	office	office	NOUN
ftr-444	162	19	in	in	ADP
ftr-444	162	20	the	the	DET
ftr-444	162	21	united	united	PROPN
ftr-444	162	22	states	states	PROPN
ftr-444	162	23	is	be	AUX
ftr-444	162	24	not	not	PART
ftr-444	162	25	attributable	attributable	ADJ
ftr-444	162	26	to	to	ADP
ftr-444	162	27	that	that	DET
ftr-444	162	28	office	office	NOUN
ftr-444	162	29	for	for	ADP
ftr-444	162	30	purposes	purpose	NOUN
ftr-444	162	31	of	of	ADP
ftr-444	162	32	§	§	PROPN
ftr-444	162	33	864(c)(4flb)1	864(c)(4flb)1	NUM
ftr-444	162	34	.	.	PUNCT
ftr-444	163	1	21	21	NUM
ftr-444	163	2	.	.	PUNCT
ftr-444	164	1	piedras	piedras	PROPN
ftr-444	164	2	negras	negras	PROPN
ftr-444	164	3	broadcasting	broadcasting	PROPN
ftr-444	164	4	co.	co.	PROPN
ftr-444	164	5	v.	v.	PROPN
ftr-444	164	6	commissioner	commissioner	PROPN
ftr-444	164	7	,	,	PUNCT
ftr-444	164	8	43	43	NUM
ftr-444	164	9	b.t.a	b.t.a	NOUN
ftr-444	164	10	.	.	NOUN
ftr-444	164	11	297	297	NUM
ftr-444	164	12	(	(	PUNCT
ftr-444	164	13	1941	1941	NUM
ftr-444	164	14	)	)	PUNCT
ftr-444	164	15	.	.	PUNCT
ftr-444	165	1	nonacq	nonacq	PROPN
ftr-444	165	2	.	.	PROPN
ftr-444	165	3	,	,	PUNCT
ftr-444	165	4	1941	1941	NUM
ftr-444	165	5	-	-	SYM
ftr-444	165	6	1	1	NUM
ftr-444	165	7	c.b	c.b	PROPN
ftr-444	165	8	.	.	PROPN
ftr-444	165	9	18	18	NUM
ftr-444	165	10	,	,	PUNCT
ftr-444	165	11	aff'd	aff'd	NOUN
ftr-444	165	12	,	,	PUNCT
ftr-444	165	13	127	127	NUM
ftr-444	165	14	f.2d	f.2d	NOUN
ftr-444	165	15	260	260	NUM
ftr-444	165	16	(	(	PUNCT
ftr-444	165	17	5th	5th	ADJ
ftr-444	165	18	cir	cir	NOUN
ftr-444	165	19	.	.	PUNCT
ftr-444	165	20	1942	1942	NUM
ftr-444	165	21	)	)	PUNCT
ftr-444	165	22	.	.	PUNCT
ftr-444	166	1	1999	1999	NUM
ftr-444	166	2	]	]	PUNCT
ftr-444	166	3	florida	florida	PROPN
ftr-444	166	4	tax	tax	NOUN
ftr-444	166	5	review	review	NOUN
ftr-444	166	6	constitutes	constitute	VERB
ftr-444	166	7	u.s.-source	u.s.-source	ADJ
ftr-444	166	8	income	income	NOUN
ftr-444	166	9	,	,	PUNCT
ftr-444	166	10	the	the	DET
ftr-444	166	11	court	court	NOUN
ftr-444	166	12	basically	basically	ADV
ftr-444	166	13	held	hold	VERB
ftr-444	166	14	that	that	SCONJ
ftr-444	166	15	the	the	DET
ftr-444	166	16	company	company	NOUN
ftr-444	166	17	was	be	AUX
ftr-444	166	18	not	not	PART
ftr-444	166	19	engaged	engage	VERB
ftr-444	166	20	in	in	ADP
ftr-444	166	21	business	business	NOUN
ftr-444	166	22	in	in	ADP
ftr-444	166	23	the	the	DET
ftr-444	166	24	united	united	PROPN
ftr-444	166	25	states	states	PROPN
ftr-444	166	26	.	.	PUNCT
ftr-444	167	1	2	2	NUM
ftr-444	167	2	here	here	ADV
ftr-444	167	3	,	,	PUNCT
ftr-444	167	4	however	however	ADV
ftr-444	167	5	,	,	PUNCT
ftr-444	167	6	softco	softco	PROPN
ftr-444	167	7	has	have	AUX
ftr-444	167	8	also	also	ADV
ftr-444	167	9	entered	enter	VERB
ftr-444	167	10	into	into	ADP
ftr-444	167	11	contracts	contract	NOUN
ftr-444	167	12	with	with	ADP
ftr-444	167	13	u.s	u.s	PROPN
ftr-444	167	14	.	.	PROPN
ftr-444	167	15	individuals	individual	NOUN
ftr-444	167	16	,	,	PUNCT
ftr-444	167	17	as	as	ADV
ftr-444	167	18	well	well	ADV
ftr-444	167	19	as	as	ADP
ftr-444	167	20	others	other	NOUN
ftr-444	167	21	,	,	PUNCT
ftr-444	167	22	for	for	ADP
ftr-444	167	23	the	the	DET
ftr-444	167	24	creation	creation	NOUN
ftr-444	167	25	of	of	ADP
ftr-444	167	26	software	software	NOUN
ftr-444	167	27	programs	program	NOUN
ftr-444	167	28	.	.	PUNCT
ftr-444	168	1	presumably	presumably	ADV
ftr-444	168	2	,	,	PUNCT
ftr-444	168	3	at	at	ADP
ftr-444	168	4	least	least	ADJ
ftr-444	168	5	,	,	PUNCT
ftr-444	168	6	the	the	DET
ftr-444	168	7	u.s	u.s	PROPN
ftr-444	168	8	.	.	PROPN
ftr-444	168	9	persons	person	NOUN
ftr-444	168	10	will	will	AUX
ftr-444	168	11	do	do	VERB
ftr-444	168	12	most	most	ADJ
ftr-444	168	13	of	of	ADP
ftr-444	168	14	their	their	PRON
ftr-444	168	15	work	work	NOUN
ftr-444	168	16	in	in	ADP
ftr-444	168	17	the	the	DET
ftr-444	168	18	united	united	PROPN
ftr-444	168	19	states	states	PROPN
ftr-444	168	20	,	,	PUNCT
ftr-444	168	21	possibly	possibly	ADV
ftr-444	168	22	in	in	ADP
ftr-444	168	23	facilities	facility	NOUN
ftr-444	168	24	maintained	maintain	VERB
ftr-444	168	25	by	by	ADP
ftr-444	168	26	usco	usco	PROPN
ftr-444	168	27	.	.	PUNCT
ftr-444	169	1	the	the	DET
ftr-444	169	2	fact	fact	NOUN
ftr-444	169	3	that	that	SCONJ
ftr-444	169	4	they	they	PRON
ftr-444	169	5	are	be	AUX
ftr-444	169	6	independent	independent	ADJ
ftr-444	169	7	contractors	contractor	NOUN
ftr-444	169	8	rather	rather	ADV
ftr-444	169	9	than	than	ADP
ftr-444	169	10	employees	employee	NOUN
ftr-444	169	11	of	of	ADP
ftr-444	169	12	softco	softco	NOUN
ftr-444	169	13	does	do	AUX
ftr-444	169	14	not	not	PART
ftr-444	169	15	prevent	prevent	VERB
ftr-444	169	16	their	their	PRON
ftr-444	169	17	activities	activity	NOUN
ftr-444	169	18	from	from	ADP
ftr-444	169	19	being	be	AUX
ftr-444	169	20	attributed	attribute	VERB
ftr-444	169	21	to	to	ADP
ftr-444	169	22	softco	softco	NOUN
ftr-444	169	23	in	in	ADP
ftr-444	169	24	making	make	VERB
ftr-444	169	25	the	the	DET
ftr-444	169	26	necessary	necessary	ADJ
ftr-444	169	27	determination.23	determination.23	VERB
ftr-444	169	28	a	a	DET
ftr-444	169	29	threshold	threshold	NOUN
ftr-444	169	30	question	question	NOUN
ftr-444	169	31	is	be	AUX
ftr-444	169	32	whether	whether	SCONJ
ftr-444	169	33	these	these	DET
ftr-444	169	34	u.s	u.s	PROPN
ftr-444	169	35	.	.	PROPN
ftr-444	169	36	activities	activity	NOUN
ftr-444	169	37	are	be	AUX
ftr-444	169	38	to	to	PART
ftr-444	169	39	be	be	AUX
ftr-444	169	40	characterized	characterize	VERB
ftr-444	169	41	as	as	ADP
ftr-444	169	42	the	the	DET
ftr-444	169	43	"	"	PUNCT
ftr-444	169	44	manufacturing	manufacturing	NOUN
ftr-444	169	45	"	"	PUNCT
ftr-444	169	46	or	or	CCONJ
ftr-444	169	47	"	"	PUNCT
ftr-444	169	48	production	production	NOUN
ftr-444	169	49	"	"	PUNCT
ftr-444	169	50	of	of	ADP
ftr-444	169	51	property	property	NOUN
ftr-444	169	52	by	by	ADP
ftr-444	169	53	softco	softco	NOUN
ftr-444	169	54	.	.	PUNCT
ftr-444	170	1	if	if	SCONJ
ftr-444	170	2	it	it	PRON
ftr-444	170	3	is	be	AUX
ftr-444	170	4	considered	consider	VERB
ftr-444	170	5	to	to	PART
ftr-444	170	6	be	be	AUX
ftr-444	170	7	engaged	engage	VERB
ftr-444	170	8	in	in	ADP
ftr-444	170	9	manufacturing	manufacturing	NOUN
ftr-444	170	10	in	in	ADP
ftr-444	170	11	the	the	DET
ftr-444	170	12	united	united	PROPN
ftr-444	170	13	states	states	PROPN
ftr-444	170	14	,	,	PUNCT
ftr-444	170	15	softco	softco	PROPN
ftr-444	170	16	will	will	AUX
ftr-444	170	17	be	be	AUX
ftr-444	170	18	considered	consider	VERB
ftr-444	170	19	to	to	PART
ftr-444	170	20	be	be	AUX
ftr-444	170	21	engaged	engage	VERB
ftr-444	170	22	in	in	ADP
ftr-444	170	23	business	business	NOUN
ftr-444	170	24	in	in	ADP
ftr-444	170	25	the	the	DET
ftr-444	170	26	united	united	NOUN
ftr-444	170	27	states.24	states.24	NOUN
ftr-444	170	28	the	the	DET
ftr-444	170	29	answer	answer	NOUN
ftr-444	170	30	is	be	AUX
ftr-444	170	31	not	not	PART
ftr-444	170	32	clear	clear	ADJ
ftr-444	170	33	but	but	CCONJ
ftr-444	170	34	,	,	PUNCT
ftr-444	170	35	as	as	SCONJ
ftr-444	170	36	discussed	discuss	VERB
ftr-444	170	37	below	below	ADV
ftr-444	170	38	,	,	PUNCT
ftr-444	170	39	under	under	ADP
ftr-444	170	40	existing	exist	VERB
ftr-444	170	41	law	law	NOUN
ftr-444	170	42	the	the	DET
ftr-444	170	43	programmers	programmer	NOUN
ftr-444	170	44	'	'	PART
ftr-444	170	45	activities	activity	NOUN
ftr-444	170	46	will	will	AUX
ftr-444	170	47	apparently	apparently	ADV
ftr-444	170	48	not	not	PART
ftr-444	170	49	be	be	AUX
ftr-444	170	50	taken	take	VERB
ftr-444	170	51	into	into	ADP
ftr-444	170	52	account	account	NOUN
ftr-444	170	53	in	in	ADP
ftr-444	170	54	determining	determine	VERB
ftr-444	170	55	whether	whether	SCONJ
ftr-444	170	56	softco	softco	NOUN
ftr-444	170	57	has	have	VERB
ftr-444	170	58	any	any	DET
ftr-444	170	59	u.s.-taxable	u.s.-taxable	ADJ
ftr-444	170	60	income	income	NOUN
ftr-444	170	61	;	;	PUNCT
ftr-444	170	62	and	and	CCONJ
ftr-444	170	63	this	this	PRON
ftr-444	170	64	may	may	AUX
ftr-444	170	65	mean	mean	VERB
ftr-444	170	66	that	that	SCONJ
ftr-444	170	67	it	it	PRON
ftr-444	170	68	should	should	AUX
ftr-444	170	69	not	not	PART
ftr-444	170	70	be	be	AUX
ftr-444	170	71	deemed	deem	VERB
ftr-444	170	72	engaged	engage	VERB
ftr-444	170	73	in	in	ADP
ftr-444	170	74	trade	trade	NOUN
ftr-444	170	75	or	or	CCONJ
ftr-444	170	76	business	business	NOUN
ftr-444	170	77	on	on	ADP
ftr-444	170	78	account	account	NOUN
ftr-444	170	79	of	of	ADP
ftr-444	170	80	the	the	DET
ftr-444	170	81	activities	activity	NOUN
ftr-444	170	82	.	.	PUNCT
ftr-444	171	1	assuming	assume	VERB
ftr-444	171	2	that	that	SCONJ
ftr-444	171	3	the	the	DET
ftr-444	171	4	u.s	u.s	PROPN
ftr-444	171	5	.	.	PROPN
ftr-444	171	6	programming	programming	NOUN
ftr-444	171	7	activities	activity	NOUN
ftr-444	171	8	do	do	AUX
ftr-444	171	9	not	not	PART
ftr-444	171	10	constitute	constitute	VERB
ftr-444	171	11	"	"	PUNCT
ftr-444	171	12	manufacturing	manufacturing	NOUN
ftr-444	171	13	,	,	PUNCT
ftr-444	171	14	"	"	PUNCT
ftr-444	171	15	it	it	PRON
ftr-444	171	16	is	be	AUX
ftr-444	171	17	not	not	PART
ftr-444	171	18	clear	clear	ADJ
ftr-444	171	19	whether	whether	SCONJ
ftr-444	171	20	softco	softco	NOUN
ftr-444	171	21	will	will	AUX
ftr-444	171	22	be	be	AUX
ftr-444	171	23	deemed	deem	VERB
ftr-444	171	24	to	to	PART
ftr-444	171	25	be	be	AUX
ftr-444	171	26	engaged	engage	VERB
ftr-444	171	27	in	in	ADP
ftr-444	171	28	a	a	DET
ftr-444	171	29	u.s	u.s	PROPN
ftr-444	171	30	.	.	PROPN
ftr-444	171	31	trade	trade	NOUN
ftr-444	171	32	or	or	CCONJ
ftr-444	171	33	business	business	NOUN
ftr-444	171	34	.	.	PUNCT
ftr-444	172	1	although	although	SCONJ
ftr-444	172	2	it	it	PRON
ftr-444	172	3	dealt	deal	VERB
ftr-444	172	4	with	with	ADP
ftr-444	172	5	services	service	NOUN
ftr-444	172	6	performed	perform	VERB
ftr-444	172	7	in	in	ADP
ftr-444	172	8	the	the	DET
ftr-444	172	9	united	united	PROPN
ftr-444	172	10	states	states	PROPN
ftr-444	172	11	on	on	ADP
ftr-444	172	12	behalf	behalf	NOUN
ftr-444	172	13	of	of	ADP
ftr-444	172	14	a	a	DET
ftr-444	172	15	foreign	foreign	ADJ
ftr-444	172	16	corporation	corporation	NOUN
ftr-444	172	17	,	,	PUNCT
ftr-444	172	18	the	the	DET
ftr-444	172	19	leading	lead	VERB
ftr-444	172	20	modem	modem	NOUN
ftr-444	172	21	case	case	NOUN
ftr-444	172	22	on	on	ADP
ftr-444	172	23	the	the	DET
ftr-444	172	24	"	"	PUNCT
ftr-444	172	25	doing	do	VERB
ftr-444	172	26	business	business	NOUN
ftr-444	172	27	"	"	PUNCT
ftr-444	172	28	question	question	NOUN
ftr-444	172	29	,	,	PUNCT
ftr-444	172	30	the	the	DET
ftr-444	172	31	tax	tax	NOUN
ftr-444	172	32	court	court	NOUN
ftr-444	172	33	's	's	PART
ftr-444	172	34	decision	decision	NOUN
ftr-444	172	35	in	in	ADP
ftr-444	172	36	inverworld	inverworld	PROPN
ftr-444	172	37	inc	inc	PROPN
ftr-444	172	38	.	.	PROPN
ftr-444	173	1	v.	v.	ADP
ftr-444	173	2	26commissioner	26commissioner	NUM
ftr-444	173	3	,	,	PUNCT
ftr-444	173	4	is	be	AUX
ftr-444	173	5	not	not	PART
ftr-444	173	6	particularly	particularly	ADV
ftr-444	173	7	helpful	helpful	ADJ
ftr-444	173	8	in	in	ADP
ftr-444	173	9	answering	answer	VERB
ftr-444	173	10	the	the	DET
ftr-444	173	11	question	question	NOUN
ftr-444	173	12	of	of	ADP
ftr-444	173	13	whether	whether	SCONJ
ftr-444	173	14	the	the	DET
ftr-444	173	15	individuals	individual	NOUN
ftr-444	173	16	'	'	PART
ftr-444	173	17	activities	activity	NOUN
ftr-444	173	18	cause	cause	VERB
ftr-444	173	19	softco	softco	NOUN
ftr-444	173	20	to	to	PART
ftr-444	173	21	be	be	AUX
ftr-444	173	22	engaged	engage	VERB
ftr-444	173	23	in	in	ADP
ftr-444	173	24	business	business	NOUN
ftr-444	173	25	.	.	PUNCT
ftr-444	174	1	apart	apart	ADV
ftr-444	174	2	from	from	ADP
ftr-444	174	3	the	the	DET
ftr-444	174	4	fact	fact	NOUN
ftr-444	174	5	that	that	SCONJ
ftr-444	174	6	inverworld	inverworld	NOUN
ftr-444	174	7	involved	involve	VERB
ftr-444	174	8	financial	financial	ADJ
ftr-444	174	9	transactions	transaction	NOUN
ftr-444	174	10	which	which	PRON
ftr-444	174	11	are	be	AUX
ftr-444	174	12	the	the	DET
ftr-444	174	13	subject	subject	NOUN
ftr-444	174	14	of	of	ADP
ftr-444	174	15	specific	specific	ADJ
ftr-444	174	16	regulatory	regulatory	ADJ
ftr-444	174	17	rules	rule	NOUN
ftr-444	174	18	,	,	PUNCT
ftr-444	174	19	27	27	NUM
ftr-444	174	20	the	the	DET
ftr-444	174	21	united	united	PROPN
ftr-444	174	22	states	states	PROPN
ftr-444	174	23	activities	activity	NOUN
ftr-444	174	24	consisted	consist	VERB
ftr-444	174	25	of	of	ADP
ftr-444	174	26	the	the	DET
ftr-444	174	27	execution	execution	NOUN
ftr-444	174	28	of	of	ADP
ftr-444	174	29	specific	specific	ADJ
ftr-444	174	30	market	market	NOUN
ftr-444	174	31	transactions	transaction	NOUN
ftr-444	174	32	on	on	ADP
ftr-444	174	33	behalf	behalf	NOUN
ftr-444	174	34	of	of	ADP
ftr-444	174	35	the	the	DET
ftr-444	174	36	foreign	foreign	ADJ
ftr-444	174	37	corporation	corporation	NOUN
ftr-444	174	38	's	's	PART
ftr-444	174	39	customers	customer	NOUN
ftr-444	174	40	,	,	PUNCT
ftr-444	174	41	rather	rather	ADV
ftr-444	174	42	than	than	ADP
ftr-444	174	43	the	the	DET
ftr-444	174	44	creation	creation	NOUN
ftr-444	174	45	of	of	ADP
ftr-444	174	46	an	an	DET
ftr-444	174	47	underlying	underlying	ADJ
ftr-444	174	48	capital	capital	NOUN
ftr-444	174	49	asset	asset	NOUN
ftr-444	174	50	to	to	PART
ftr-444	174	51	be	be	AUX
ftr-444	174	52	used	use	VERB
ftr-444	174	53	in	in	ADP
ftr-444	174	54	the	the	DET
ftr-444	174	55	foreign	foreign	ADJ
ftr-444	174	56	corporation	corporation	NOUN
ftr-444	174	57	's	's	PART
ftr-444	174	58	business	business	NOUN
ftr-444	174	59	.	.	PUNCT
ftr-444	175	1	moreover	moreover	ADV
ftr-444	175	2	,	,	PUNCT
ftr-444	175	3	the	the	DET
ftr-444	175	4	22	22	NUM
ftr-444	175	5	.	.	PUNCT
ftr-444	176	1	see	see	VERB
ftr-444	176	2	i	i	PRON
ftr-444	176	3	d.	d.	PROPN
ftr-444	176	4	for	for	ADP
ftr-444	176	5	a	a	DET
ftr-444	176	6	discussion	discussion	NOUN
ftr-444	176	7	of	of	ADP
ftr-444	176	8	the	the	DET
ftr-444	176	9	case	case	NOUN
ftr-444	176	10	law	law	NOUN
ftr-444	176	11	addressing	address	VERB
ftr-444	176	12	this	this	DET
ftr-444	176	13	issue	issue	NOUN
ftr-444	176	14	,	,	PUNCT
ftr-444	176	15	see	see	VERB
ftr-444	176	16	nancy	nancy	PROPN
ftr-444	176	17	h.	h.	PROPN
ftr-444	176	18	kaufman	kaufman	PROPN
ftr-444	176	19	,	,	PUNCT
ftr-444	176	20	common	common	ADJ
ftr-444	176	21	misconceptions	misconception	NOUN
ftr-444	176	22	:	:	PUNCT
ftr-444	176	23	the	the	DET
ftr-444	176	24	functions	function	NOUN
ftr-444	176	25	and	and	CCONJ
ftr-444	176	26	framework	framework	NOUN
ftr-444	176	27	of	of	ADP
ftr-444	176	28	"	"	PUNCT
ftr-444	176	29	trade	trade	NOUN
ftr-444	176	30	or	or	CCONJ
ftr-444	176	31	business	business	NOUN
ftr-444	176	32	within	within	ADP
ftr-444	176	33	the	the	DET
ftr-444	176	34	united	united	PROPN
ftr-444	176	35	states	states	PROPN
ftr-444	176	36	,	,	PUNCT
ftr-444	176	37	"	"	PUNCT
ftr-444	176	38	25	25	NUM
ftr-444	176	39	vand	vand	NOUN
ftr-444	176	40	.	.	PUNCT
ftr-444	177	1	j.	j.	PROPN
ftr-444	177	2	transnat'l	transnat'l	PROPN
ftr-444	177	3	l.	l.	PROPN
ftr-444	177	4	729	729	NUM
ftr-444	177	5	,	,	PUNCT
ftr-444	177	6	782	782	NUM
ftr-444	177	7	-	-	SYM
ftr-444	177	8	786	786	NUM
ftr-444	177	9	(	(	PUNCT
ftr-444	177	10	1993	1993	NUM
ftr-444	177	11	)	)	PUNCT
ftr-444	177	12	.	.	PUNCT
ftr-444	178	1	23	23	NUM
ftr-444	178	2	.	.	X
ftr-444	179	1	see	see	VERB
ftr-444	179	2	,	,	PUNCT
ftr-444	179	3	e.g.	e.g.	ADV
ftr-444	179	4	,	,	PUNCT
ftr-444	179	5	lewenhaupt	lewenhaupt	PROPN
ftr-444	179	6	v.	v.	PROPN
ftr-444	179	7	commissioner	commissioner	NOUN
ftr-444	179	8	,	,	PUNCT
ftr-444	179	9	20	20	NUM
ftr-444	179	10	t.c	t.c	PROPN
ftr-444	179	11	.	.	PROPN
ftr-444	179	12	151	151	NUM
ftr-444	179	13	,	,	PUNCT
ftr-444	179	14	162	162	NUM
ftr-444	179	15	-	-	SYM
ftr-444	179	16	63	63	NUM
ftr-444	179	17	(	(	PUNCT
ftr-444	179	18	1953	1953	NUM
ftr-444	179	19	)	)	PUNCT
ftr-444	179	20	,	,	PUNCT
ftr-444	179	21	aff'd	aff'd	NOUN
ftr-444	179	22	,	,	PUNCT
ftr-444	179	23	221	221	NUM
ftr-444	179	24	f.2d	f.2d	NOUN
ftr-444	179	25	227	227	NUM
ftr-444	179	26	(	(	PUNCT
ftr-444	179	27	9th	9th	ADJ
ftr-444	179	28	cir	cir	NOUN
ftr-444	179	29	.	.	PUNCT
ftr-444	179	30	1955	1955	NUM
ftr-444	179	31	)	)	PUNCT
ftr-444	179	32	;	;	PUNCT
ftr-444	179	33	de	de	X
ftr-444	179	34	amodio	amodio	NOUN
ftr-444	179	35	v.	v.	ADP
ftr-444	179	36	commissioner	commissioner	NOUN
ftr-444	179	37	,	,	PUNCT
ftr-444	179	38	34	34	NUM
ftr-444	179	39	t.c	t.c	PROPN
ftr-444	179	40	.	.	PROPN
ftr-444	179	41	894	894	NUM
ftr-444	179	42	(	(	PUNCT
ftr-444	179	43	1960	1960	NUM
ftr-444	179	44	)	)	PUNCT
ftr-444	179	45	,	,	PUNCT
ftr-444	179	46	aff'd	aff'd	NOUN
ftr-444	179	47	,	,	PUNCT
ftr-444	179	48	299	299	NUM
ftr-444	179	49	f.2d	f.2d	SYM
ftr-444	179	50	623	623	NUM
ftr-444	179	51	(	(	PUNCT
ftr-444	179	52	3d	3d	PROPN
ftr-444	179	53	cir	cir	NOUN
ftr-444	179	54	.	.	PROPN
ftr-444	179	55	1962	1962	NUM
ftr-444	179	56	)	)	PUNCT
ftr-444	179	57	.	.	PUNCT
ftr-444	180	1	24	24	NUM
ftr-444	180	2	.	.	PUNCT
ftr-444	181	1	the	the	DET
ftr-444	181	2	author	author	NOUN
ftr-444	181	3	has	have	AUX
ftr-444	181	4	been	be	AUX
ftr-444	181	5	unable	unable	ADJ
ftr-444	181	6	to	to	PART
ftr-444	181	7	find	find	VERB
ftr-444	181	8	any	any	DET
ftr-444	181	9	authority	authority	NOUN
ftr-444	181	10	expressly	expressly	ADV
ftr-444	181	11	so	so	ADV
ftr-444	181	12	holding	hold	VERB
ftr-444	181	13	.	.	PUNCT
ftr-444	182	1	this	this	PRON
ftr-444	182	2	almost	almost	ADV
ftr-444	182	3	certainly	certainly	ADV
ftr-444	182	4	reflects	reflect	VERB
ftr-444	182	5	the	the	DET
ftr-444	182	6	fact	fact	NOUN
ftr-444	182	7	that	that	SCONJ
ftr-444	182	8	the	the	DET
ftr-444	182	9	proposition	proposition	NOUN
ftr-444	182	10	is	be	AUX
ftr-444	182	11	considered	consider	VERB
ftr-444	182	12	self	self	NOUN
ftr-444	182	13	-	-	PUNCT
ftr-444	182	14	evident	evident	ADJ
ftr-444	182	15	.	.	PUNCT
ftr-444	183	1	ongoing	ongoing	ADJ
ftr-444	183	2	manufacturing	manufacturing	NOUN
ftr-444	183	3	activity	activity	NOUN
ftr-444	183	4	in	in	ADP
ftr-444	183	5	the	the	DET
ftr-444	183	6	united	united	PROPN
ftr-444	183	7	states	states	PROPN
ftr-444	183	8	is	be	AUX
ftr-444	183	9	certainly	certainly	ADV
ftr-444	183	10	the	the	DET
ftr-444	183	11	type	type	NOUN
ftr-444	183	12	of	of	ADP
ftr-444	183	13	"	"	PUNCT
ftr-444	183	14	considerable	considerable	ADJ
ftr-444	183	15	,	,	PUNCT
ftr-444	183	16	continuous	continuous	ADJ
ftr-444	183	17	and	and	CCONJ
ftr-444	183	18	regular	regular	ADJ
ftr-444	183	19	"	"	PUNCT
ftr-444	183	20	activity	activity	NOUN
ftr-444	183	21	that	that	PRON
ftr-444	183	22	constitutes	constitute	VERB
ftr-444	183	23	engaging	engage	VERB
ftr-444	183	24	in	in	ADP
ftr-444	183	25	business	business	NOUN
ftr-444	183	26	.	.	PUNCT
ftr-444	184	1	see	see	VERB
ftr-444	184	2	moore	moore	PROPN
ftr-444	184	3	,	,	PUNCT
ftr-444	184	4	56	56	NUM
ftr-444	184	5	t.c	t.c	PROPN
ftr-444	184	6	.	.	PROPN
ftr-444	184	7	memo	memo	NOUN
ftr-444	184	8	(	(	PUNCT
ftr-444	184	9	cch	cch	NOUN
ftr-444	184	10	)	)	PUNCT
ftr-444	184	11	at	at	ADP
ftr-444	184	12	1155	1155	NUM
ftr-444	184	13	,	,	PUNCT
ftr-444	184	14	t.c	t.c	PROPN
ftr-444	184	15	.	.	PROPN
ftr-444	184	16	memo	memo	NOUN
ftr-444	184	17	at	at	ADP
ftr-444	184	18	89	89	NUM
ftr-444	184	19	-	-	SYM
ftr-444	184	20	174	174	NUM
ftr-444	184	21	;	;	PUNCT
ftr-444	184	22	supra	supra	ADJ
ftr-444	184	23	text	text	NOUN
ftr-444	184	24	accompanying	accompanying	ADJ
ftr-444	184	25	note	note	NOUN
ftr-444	184	26	19	19	NUM
ftr-444	184	27	.	.	NOUN
ftr-444	184	28	25	25	NUM
ftr-444	184	29	.	.	PUNCT
ftr-444	185	1	see	see	VERB
ftr-444	185	2	infra	infra	NOUN
ftr-444	185	3	text	text	NOUN
ftr-444	185	4	accompanying	accompany	VERB
ftr-444	185	5	notes	note	VERB
ftr-444	185	6	50	50	NUM
ftr-444	185	7	-	-	SYM
ftr-444	185	8	51	51	NUM
ftr-444	185	9	.	.	PUNCT
ftr-444	186	1	26	26	NUM
ftr-444	186	2	.	.	X
ftr-444	187	1	71	71	NUM
ftr-444	187	2	t.c	t.c	PROPN
ftr-444	187	3	.	.	PROPN
ftr-444	187	4	memo	memo	NOUN
ftr-444	187	5	(	(	PUNCT
ftr-444	187	6	cch	cch	NOUN
ftr-444	187	7	)	)	PUNCT
ftr-444	187	8	at	at	ADP
ftr-444	187	9	3231	3231	NUM
ftr-444	187	10	,	,	PUNCT
ftr-444	187	11	t.c	t.c	PROPN
ftr-444	187	12	.	.	PROPN
ftr-444	187	13	memo	memo	NOUN
ftr-444	187	14	(	(	PUNCT
ftr-444	187	15	ria	ria	PROPN
ftr-444	187	16	)	)	PUNCT
ftr-444	187	17	1	1	NUM
ftr-444	187	18	96,301	96,301	NUM
ftr-444	187	19	(	(	PUNCT
ftr-444	187	20	1996	1996	NUM
ftr-444	187	21	)	)	PUNCT
ftr-444	187	22	.	.	PUNCT
ftr-444	188	1	27	27	NUM
ftr-444	188	2	.	.	PUNCT
ftr-444	189	1	see	see	VERB
ftr-444	189	2	inverworld	inverworld	NOUN
ftr-444	189	3	,	,	PUNCT
ftr-444	190	1	71	71	NUM
ftr-444	190	2	t.c	t.c	PROPN
ftr-444	190	3	.	.	PROPN
ftr-444	190	4	memo	memo	NOUN
ftr-444	190	5	(	(	PUNCT
ftr-444	190	6	cch	cch	NOUN
ftr-444	190	7	)	)	PUNCT
ftr-444	190	8	at	at	ADP
ftr-444	190	9	3237	3237	NUM
ftr-444	190	10	-	-	SYM
ftr-444	190	11	5	5	NUM
ftr-444	190	12	,	,	PUNCT
ftr-444	190	13	t.c	t.c	PROPN
ftr-444	190	14	.	.	PROPN
ftr-444	190	15	memo	memo	NOUN
ftr-444	190	16	(	(	PUNCT
ftr-444	190	17	ria	ria	PROPN
ftr-444	190	18	)	)	PUNCT
ftr-444	190	19	at	at	ADP
ftr-444	190	20	96	96	NUM
ftr-444	190	21	-	-	PUNCT
ftr-444	190	22	2806	2806	NUM
ftr-444	190	23	to	to	ADP
ftr-444	190	24	96	96	NUM
ftr-444	190	25	-	-	SYM
ftr-444	190	26	2807	2807	NUM
ftr-444	190	27	.	.	PUNCT
ftr-444	191	1	[	[	X
ftr-444	191	2	vol	vol	NOUN
ftr-444	191	3	4:4	4:4	NUM
ftr-444	191	4	taxation	taxation	NOUN
ftr-444	191	5	of	of	ADP
ftr-444	191	6	electronic	electronic	ADJ
ftr-444	191	7	coninnwrce	coninnwrce	NOUN
ftr-444	191	8	u.s	u.s	PROPN
ftr-444	191	9	.	.	PROPN
ftr-444	191	10	activities	activity	NOUN
ftr-444	191	11	carried	carry	VERB
ftr-444	191	12	on	on	ADP
ftr-444	191	13	in	in	ADP
ftr-444	191	14	that	that	DET
ftr-444	191	15	case	case	NOUN
ftr-444	191	16	constituted	constitute	VERB
ftr-444	191	17	essentially	essentially	ADV
ftr-444	191	18	all	all	PRON
ftr-444	191	19	of	of	ADP
ftr-444	191	20	the	the	DET
ftr-444	191	21	business	business	NOUN
ftr-444	191	22	activities	activity	NOUN
ftr-444	191	23	of	of	ADP
ftr-444	191	24	the	the	DET
ftr-444	191	25	foreign	foreign	ADJ
ftr-444	191	26	corporation;2	corporation;2	PROPN
ftr-444	191	27	and	and	CCONJ
ftr-444	191	28	while	while	SCONJ
ftr-444	191	29	the	the	DET
ftr-444	191	30	point	point	NOUN
ftr-444	191	31	is	be	AUX
ftr-444	191	32	unspoken	unspeak	VERB
ftr-444	191	33	in	in	ADP
ftr-444	191	34	the	the	DET
ftr-444	191	35	rather	rather	ADV
ftr-444	191	36	turgid	turgid	ADJ
ftr-444	191	37	opinion	opinion	NOUN
ftr-444	191	38	rendered	render	VERB
ftr-444	191	39	by	by	ADP
ftr-444	191	40	judge	judge	NOUN
ftr-444	191	41	wells	wells	PROPN
ftr-444	191	42	,	,	PUNCT
ftr-444	191	43	this	this	DET
ftr-444	191	44	circumstance	circumstance	NOUN
ftr-444	191	45	could	could	AUX
ftr-444	191	46	hardly	hardly	ADV
ftr-444	191	47	have	have	AUX
ftr-444	191	48	failed	fail	VERB
ftr-444	191	49	to	to	PART
ftr-444	191	50	influence	influence	VERB
ftr-444	191	51	the	the	DET
ftr-444	191	52	decision	decision	NOUN
ftr-444	191	53	.	.	PUNCT
ftr-444	192	1	in	in	ADP
ftr-444	192	2	softco	softco	PROPN
ftr-444	192	3	's	's	PART
ftr-444	192	4	case	case	NOUN
ftr-444	192	5	,	,	PUNCT
ftr-444	192	6	although	although	SCONJ
ftr-444	192	7	its	its	PRON
ftr-444	192	8	business	business	NOUN
ftr-444	192	9	activities	activity	NOUN
ftr-444	192	10	are	be	AUX
ftr-444	192	11	rather	rather	ADV
ftr-444	192	12	limited	limited	ADJ
ftr-444	192	13	,	,	PUNCT
ftr-444	192	14	a	a	DET
ftr-444	192	15	substantial	substantial	ADJ
ftr-444	192	16	portion	portion	NOUN
ftr-444	192	17	of	of	ADP
ftr-444	192	18	them	they	PRON
ftr-444	192	19	will	will	AUX
ftr-444	192	20	be	be	AUX
ftr-444	192	21	carried	carry	VERB
ftr-444	192	22	on	on	ADP
ftr-444	192	23	outside	outside	ADP
ftr-444	192	24	the	the	DET
ftr-444	192	25	united	united	PROPN
ftr-444	192	26	states	states	PROPN
ftr-444	192	27	.	.	PUNCT
ftr-444	193	1	from	from	ADP
ftr-444	193	2	the	the	DET
ftr-444	193	3	facts	fact	NOUN
ftr-444	193	4	stated	state	VERB
ftr-444	193	5	above	above	ADV
ftr-444	193	6	,	,	PUNCT
ftr-444	193	7	we	we	PRON
ftr-444	193	8	do	do	AUX
ftr-444	193	9	not	not	PART
ftr-444	193	10	know	know	VERB
ftr-444	193	11	what	what	DET
ftr-444	193	12	portion	portion	NOUN
ftr-444	193	13	of	of	ADP
ftr-444	193	14	the	the	DET
ftr-444	193	15	programming	programming	NOUN
ftr-444	193	16	will	will	AUX
ftr-444	193	17	be	be	AUX
ftr-444	193	18	done	do	VERB
ftr-444	193	19	in	in	ADP
ftr-444	193	20	the	the	DET
ftr-444	193	21	united	united	PROPN
ftr-444	193	22	states	states	PROPN
ftr-444	193	23	and	and	CCONJ
ftr-444	193	24	what	what	DET
ftr-444	193	25	portion	portion	NOUN
ftr-444	193	26	will	will	AUX
ftr-444	193	27	be	be	AUX
ftr-444	193	28	done	do	VERB
ftr-444	193	29	elsewhere	elsewhere	ADV
ftr-444	193	30	.	.	PUNCT
ftr-444	194	1	let	let	VERB
ftr-444	194	2	us	we	PRON
ftr-444	194	3	suppose	suppose	VERB
ftr-444	194	4	that	that	SCONJ
ftr-444	194	5	it	it	PRON
ftr-444	194	6	will	will	AUX
ftr-444	194	7	vary	vary	VERB
ftr-444	194	8	,	,	PUNCT
ftr-444	194	9	but	but	CCONJ
ftr-444	194	10	that	that	SCONJ
ftr-444	194	11	substantial	substantial	ADJ
ftr-444	194	12	amounts	amount	NOUN
ftr-444	194	13	will	will	AUX
ftr-444	194	14	be	be	AUX
ftr-444	194	15	done	do	VERB
ftr-444	194	16	both	both	CCONJ
ftr-444	194	17	inside	inside	ADP
ftr-444	194	18	and	and	CCONJ
ftr-444	194	19	outside	outside	ADP
ftr-444	194	20	the	the	DET
ftr-444	194	21	united	united	PROPN
ftr-444	194	22	states	states	PROPN
ftr-444	194	23	.	.	PUNCT
ftr-444	195	1	in	in	ADP
ftr-444	195	2	addition	addition	NOUN
ftr-444	195	3	,	,	PUNCT
ftr-444	195	4	of	of	ADP
ftr-444	195	5	course	course	NOUN
ftr-444	195	6	,	,	PUNCT
ftr-444	195	7	on	on	ADP
ftr-444	195	8	the	the	DET
ftr-444	195	9	first	first	ADJ
ftr-444	195	10	assumption	assumption	NOUN
ftr-444	195	11	stated	state	VERB
ftr-444	195	12	above	above	ADV
ftr-444	195	13	,	,	PUNCT
ftr-444	195	14	all	all	PRON
ftr-444	195	15	of	of	ADP
ftr-444	195	16	the	the	DET
ftr-444	195	17	marketing	marketing	NOUN
ftr-444	195	18	,	,	PUNCT
ftr-444	195	19	delivery	delivery	NOUN
ftr-444	195	20	,	,	PUNCT
ftr-444	195	21	"	"	PUNCT
ftr-444	195	22	hot	hot	ADJ
ftr-444	195	23	line	line	NOUN
ftr-444	195	24	,	,	PUNCT
ftr-444	195	25	"	"	PUNCT
ftr-444	195	26	adaptation	adaptation	NOUN
ftr-444	195	27	,	,	PUNCT
ftr-444	195	28	financial	financial	ADJ
ftr-444	195	29	and	and	CCONJ
ftr-444	195	30	administrative	administrative	ADJ
ftr-444	195	31	functions	function	NOUN
ftr-444	195	32	of	of	ADP
ftr-444	195	33	softco	softco	NOUN
ftr-444	195	34	will	will	AUX
ftr-444	195	35	be	be	AUX
ftr-444	195	36	performed	perform	VERB
ftr-444	195	37	outside	outside	ADP
ftr-444	195	38	the	the	DET
ftr-444	195	39	united	united	PROPN
ftr-444	195	40	states	states	PROPN
ftr-444	195	41	.	.	PUNCT
ftr-444	196	1	perhaps	perhaps	ADV
ftr-444	196	2	the	the	DET
ftr-444	196	3	closest	close	ADJ
ftr-444	196	4	precedent	precedent	NOUN
ftr-444	196	5	is	be	AUX
ftr-444	196	6	the	the	DET
ftr-444	196	7	balanovski	balanovski	ADJ
ftr-444	196	8	case	case	NOUN
ftr-444	196	9	.	.	PUNCT
ftr-444	197	1	-9	-9	INTJ
ftr-444	197	2	there	there	PRON
ftr-444	197	3	an	an	DET
ftr-444	197	4	argentine	argentine	ADJ
ftr-444	197	5	partner	partner	NOUN
ftr-444	197	6	in	in	ADP
ftr-444	197	7	an	an	DET
ftr-444	197	8	argentine	argentine	ADJ
ftr-444	197	9	partnership	partnership	NOUN
ftr-444	197	10	came	come	VERB
ftr-444	197	11	to	to	ADP
ftr-444	197	12	the	the	DET
ftr-444	197	13	united	united	PROPN
ftr-444	197	14	states	states	PROPN
ftr-444	197	15	and	and	CCONJ
ftr-444	197	16	over	over	ADP
ftr-444	197	17	a	a	DET
ftr-444	197	18	substantial	substantial	ADJ
ftr-444	197	19	period	period	NOUN
ftr-444	197	20	of	of	ADP
ftr-444	197	21	time	time	NOUN
ftr-444	197	22	carried	carry	VERB
ftr-444	197	23	on	on	ADP
ftr-444	197	24	extensive	extensive	ADJ
ftr-444	197	25	activities	activity	NOUN
ftr-444	197	26	connected	connect	VERB
ftr-444	197	27	with	with	ADP
ftr-444	197	28	procuring	procure	VERB
ftr-444	197	29	military	military	ADJ
ftr-444	197	30	equipment	equipment	NOUN
ftr-444	197	31	which	which	PRON
ftr-444	197	32	the	the	DET
ftr-444	197	33	partnership	partnership	NOUN
ftr-444	197	34	resold	resold	VERB
ftr-444	197	35	to	to	ADP
ftr-444	197	36	the	the	DET
ftr-444	197	37	argentine	argentine	ADJ
ftr-444	197	38	government	government	NOUN
ftr-444	197	39	.	.	PUNCT
ftr-444	198	1	obviously	obviously	ADV
ftr-444	198	2	,	,	PUNCT
ftr-444	198	3	not	not	PART
ftr-444	198	4	all	all	PRON
ftr-444	198	5	of	of	ADP
ftr-444	198	6	the	the	DET
ftr-444	198	7	partnership	partnership	NOUN
ftr-444	198	8	's	's	PART
ftr-444	198	9	activities	activity	NOUN
ftr-444	198	10	were	be	AUX
ftr-444	198	11	carried	carry	VERB
ftr-444	198	12	on	on	ADP
ftr-444	198	13	in	in	ADP
ftr-444	198	14	the	the	DET
ftr-444	198	15	united	united	PROPN
ftr-444	198	16	states	states	PROPN
ftr-444	198	17	,	,	PUNCT
ftr-444	198	18	since	since	SCONJ
ftr-444	198	19	the	the	DET
ftr-444	198	20	partner	partner	NOUN
ftr-444	198	21	who	who	PRON
ftr-444	198	22	remained	remain	VERB
ftr-444	198	23	in	in	ADP
ftr-444	198	24	argentina	argentina	PROPN
ftr-444	198	25	was	be	AUX
ftr-444	198	26	responsible	responsible	ADJ
ftr-444	198	27	for	for	ADP
ftr-444	198	28	procuring	procure	VERB
ftr-444	198	29	the	the	DET
ftr-444	198	30	government	government	NOUN
ftr-444	198	31	's	's	PART
ftr-444	198	32	orders	order	NOUN
ftr-444	198	33	and	and	CCONJ
ftr-444	198	34	arranging	arrange	VERB
ftr-444	198	35	for	for	ADP
ftr-444	198	36	payment	payment	NOUN
ftr-444	198	37	.	.	PUNCT
ftr-444	199	1	nevertheless	nevertheless	ADV
ftr-444	199	2	,	,	PUNCT
ftr-444	199	3	the	the	DET
ftr-444	199	4	united	united	PROPN
ftr-444	199	5	states	states	PROPN
ftr-444	199	6	component	component	NOUN
ftr-444	199	7	seemed	seem	VERB
ftr-444	199	8	to	to	PART
ftr-444	199	9	be	be	AUX
ftr-444	199	10	the	the	DET
ftr-444	199	11	more	more	ADV
ftr-444	199	12	critical	critical	ADJ
ftr-444	199	13	part	part	NOUN
ftr-444	199	14	of	of	ADP
ftr-444	199	15	the	the	DET
ftr-444	199	16	partnership	partnership	NOUN
ftr-444	199	17	's	's	PART
ftr-444	199	18	total	total	ADJ
ftr-444	199	19	activities.30	activities.30	NOUN
ftr-444	199	20	the	the	DET
ftr-444	199	21	partnership	partnership	NOUN
ftr-444	199	22	was	be	AUX
ftr-444	199	23	held	hold	VERB
ftr-444	199	24	to	to	PART
ftr-444	199	25	be	be	AUX
ftr-444	199	26	engaged	engage	VERB
ftr-444	199	27	in	in	ADP
ftr-444	199	28	trade	trade	NOUN
ftr-444	199	29	or	or	CCONJ
ftr-444	199	30	business	business	NOUN
ftr-444	199	31	in	in	ADP
ftr-444	199	32	the	the	DET
ftr-444	199	33	united	united	PROPN
ftr-444	199	34	states	states	PROPN
ftr-444	199	35	.	.	PUNCT
ftr-444	199	36	"	"	PUNCT
ftr-444	200	1	the	the	DET
ftr-444	200	2	case	case	NOUN
ftr-444	200	3	is	be	AUX
ftr-444	200	4	analogous	analogous	ADJ
ftr-444	200	5	to	to	ADP
ftr-444	200	6	the	the	DET
ftr-444	200	7	softco	softco	NOUN
ftr-444	200	8	case	case	NOUN
ftr-444	200	9	in	in	ADP
ftr-444	200	10	the	the	DET
ftr-444	200	11	sense	sense	NOUN
ftr-444	200	12	that	that	SCONJ
ftr-444	200	13	the	the	DET
ftr-444	200	14	activity	activity	NOUN
ftr-444	200	15	carried	carry	VERB
ftr-444	200	16	on	on	ADP
ftr-444	200	17	in	in	ADP
ftr-444	200	18	the	the	DET
ftr-444	200	19	united	united	PROPN
ftr-444	200	20	states	states	PROPN
ftr-444	200	21	was	be	AUX
ftr-444	200	22	the	the	DET
ftr-444	200	23	procurement	procurement	NOUN
ftr-444	200	24	of	of	ADP
ftr-444	200	25	goods	good	NOUN
ftr-444	200	26	which	which	PRON
ftr-444	200	27	were	be	AUX
ftr-444	200	28	to	to	PART
ftr-444	200	29	be	be	AUX
ftr-444	200	30	marketed	market	VERB
ftr-444	200	31	outside	outside	ADP
ftr-444	200	32	the	the	DET
ftr-444	200	33	united	united	PROPN
ftr-444	200	34	states	states	PROPN
ftr-444	200	35	,	,	PUNCT
ftr-444	200	36	while	while	SCONJ
ftr-444	200	37	in	in	ADP
ftr-444	200	38	softco	softco	PROPN
ftr-444	200	39	's	's	PART
ftr-444	200	40	case	case	NOUN
ftr-444	200	41	it	it	PRON
ftr-444	200	42	is	be	AUX
ftr-444	200	43	the	the	DET
ftr-444	200	44	creation	creation	NOUN
ftr-444	200	45	of	of	ADP
ftr-444	200	46	programs	program	NOUN
ftr-444	200	47	to	to	PART
ftr-444	200	48	be	be	AUX
ftr-444	200	49	marketed	market	VERB
ftr-444	200	50	by	by	ADP
ftr-444	200	51	softco	softco	NOUN
ftr-444	200	52	outside	outside	ADP
ftr-444	200	53	the	the	DET
ftr-444	200	54	united	united	PROPN
ftr-444	200	55	states	states	PROPN
ftr-444	200	56	(	(	PUNCT
ftr-444	200	57	although	although	SCONJ
ftr-444	200	58	in	in	ADP
ftr-444	200	59	some	some	DET
ftr-444	200	60	instances	instance	NOUN
ftr-444	200	61	to	to	ADP
ftr-444	200	62	u.s	u.s	PROPN
ftr-444	200	63	.	.	PROPN
ftr-444	200	64	customers	customer	NOUN
ftr-444	200	65	)	)	PUNCT
ftr-444	200	66	.	.	PUNCT
ftr-444	201	1	all	all	PRON
ftr-444	201	2	of	of	ADP
ftr-444	201	3	this	this	PRON
ftr-444	201	4	does	do	AUX
ftr-444	201	5	not	not	PART
ftr-444	201	6	lead	lead	VERB
ftr-444	201	7	to	to	ADP
ftr-444	201	8	a	a	DET
ftr-444	201	9	firm	firm	ADJ
ftr-444	201	10	conclusion	conclusion	NOUN
ftr-444	201	11	.	.	PUNCT
ftr-444	202	1	to	to	ADP
ftr-444	202	2	this	this	DET
ftr-444	202	3	author	author	NOUN
ftr-444	202	4	it	it	PRON
ftr-444	202	5	seems	seem	VERB
ftr-444	202	6	possible	possible	ADJ
ftr-444	202	7	,	,	PUNCT
ftr-444	202	8	however	however	ADV
ftr-444	202	9	,	,	PUNCT
ftr-444	202	10	that	that	SCONJ
ftr-444	202	11	if	if	SCONJ
ftr-444	202	12	the	the	DET
ftr-444	202	13	programming	programming	NOUN
ftr-444	202	14	that	that	PRON
ftr-444	202	15	is	be	AUX
ftr-444	202	16	done	do	VERB
ftr-444	202	17	for	for	ADP
ftr-444	202	18	softco	softco	NOUN
ftr-444	202	19	in	in	ADP
ftr-444	202	20	the	the	DET
ftr-444	202	21	united	united	PROPN
ftr-444	202	22	states	states	PROPN
ftr-444	202	23	continues	continue	VERB
ftr-444	202	24	on	on	ADP
ftr-444	202	25	a	a	DET
ftr-444	202	26	regular	regular	ADJ
ftr-444	202	27	basis	basis	NOUN
ftr-444	202	28	and	and	CCONJ
ftr-444	202	29	constitutes	constitute	VERB
ftr-444	202	30	a	a	DET
ftr-444	202	31	substantial	substantial	ADJ
ftr-444	202	32	portion	portion	NOUN
ftr-444	202	33	of	of	ADP
ftr-444	202	34	the	the	DET
ftr-444	202	35	total	total	NOUN
ftr-444	202	36	,	,	PUNCT
ftr-444	202	37	softco	softco	PROPN
ftr-444	202	38	could	could	AUX
ftr-444	202	39	be	be	AUX
ftr-444	202	40	considered	consider	VERB
ftr-444	202	41	to	to	PART
ftr-444	202	42	be	be	AUX
ftr-444	202	43	engaged	engage	VERB
ftr-444	202	44	in	in	ADP
ftr-444	202	45	business	business	NOUN
ftr-444	202	46	in	in	ADP
ftr-444	202	47	the	the	DET
ftr-444	202	48	united	united	PROPN
ftr-444	202	49	states	states	PROPN
ftr-444	202	50	.	.	PUNCT
ftr-444	203	1	whether	whether	SCONJ
ftr-444	203	2	this	this	DET
ftr-444	203	3	conclusion	conclusion	NOUN
ftr-444	203	4	leads	lead	VERB
ftr-444	203	5	to	to	ADP
ftr-444	203	6	the	the	DET
ftr-444	203	7	imposition	imposition	NOUN
ftr-444	203	8	of	of	ADP
ftr-444	203	9	tax	tax	NOUN
ftr-444	203	10	depends	depend	VERB
ftr-444	203	11	on	on	ADP
ftr-444	203	12	whether	whether	SCONJ
ftr-444	203	13	softco	softco	NOUN
ftr-444	203	14	would	would	AUX
ftr-444	203	15	be	be	AUX
ftr-444	203	16	deemed	deem	VERB
ftr-444	203	17	to	to	PART
ftr-444	203	18	derive	derive	VERB
ftr-444	203	19	income	income	NOUN
ftr-444	203	20	effectively	effectively	ADV
ftr-444	203	21	connected	connect	VERB
ftr-444	203	22	with	with	ADP
ftr-444	203	23	its	its	PRON
ftr-444	203	24	u.s	u.s	PROPN
ftr-444	203	25	.	.	PROPN
ftr-444	203	26	business	business	NOUN
ftr-444	203	27	,	,	PUNCT
ftr-444	203	28	an	an	DET
ftr-444	203	29	issue	issue	NOUN
ftr-444	203	30	discussed	discuss	VERB
ftr-444	203	31	below	below	ADV
ftr-444	203	32	.	.	PUNCT
ftr-444	204	1	28	28	NUM
ftr-444	204	2	.	.	PUNCT
ftr-444	205	1	see	see	VERB
ftr-444	205	2	inverworld	inverworld	NOUN
ftr-444	205	3	,	,	PUNCT
ftr-444	206	1	71	71	NUM
ftr-444	206	2	t.c	t.c	PROPN
ftr-444	206	3	.	.	PROPN
ftr-444	206	4	memo	memo	NOUN
ftr-444	206	5	(	(	PUNCT
ftr-444	206	6	cch	cch	NOUN
ftr-444	206	7	)	)	PUNCT
ftr-444	206	8	at	at	ADP
ftr-444	206	9	32.17	32.17	NUM
ftr-444	206	10	-	-	SYM
ftr-444	206	11	22	22	NUM
ftr-444	206	12	,	,	PUNCT
ftr-444	206	13	t.c	t.c	PROPN
ftr-444	206	14	.	.	PROPN
ftr-444	206	15	memo	memo	NOUN
ftr-444	206	16	(	(	PUNCT
ftr-444	206	17	ria	ria	PROPN
ftr-444	206	18	)	)	PUNCT
ftr-444	206	19	at	at	ADP
ftr-444	206	20	96	96	NUM
ftr-444	206	21	-	-	SYM
ftr-444	206	22	2110	2110	NUM
ftr-444	206	23	(	(	PUNCT
ftr-444	206	24	no	no	DET
ftr-444	206	25	fixed	fix	VERB
ftr-444	206	26	facility	facility	NOUN
ftr-444	206	27	other	other	ADJ
ftr-444	206	28	than	than	ADP
ftr-444	206	29	in	in	ADP
ftr-444	206	30	the	the	DET
ftr-444	206	31	united	united	PROPN
ftr-444	206	32	states	states	PROPN
ftr-444	206	33	)	)	PUNCT
ftr-444	206	34	.	.	PUNCT
ftr-444	207	1	29	29	NUM
ftr-444	207	2	.	.	PUNCT
ftr-444	208	1	united	united	PROPN
ftr-444	208	2	states	states	PROPN
ftr-444	208	3	v.	v.	ADP
ftr-444	208	4	balanovski	balanovski	PROPN
ftr-444	208	5	,	,	PUNCT
ftr-444	208	6	236	236	NUM
ftr-444	208	7	f.2d	f.2d	SYM
ftr-444	208	8	298	298	NUM
ftr-444	208	9	(	(	PUNCT
ftr-444	208	10	2d	2d	NUM
ftr-444	208	11	cir	cir	NOUN
ftr-444	208	12	.	.	PROPN
ftr-444	208	13	1956	1956	NUM
ftr-444	208	14	)	)	PUNCT
ftr-444	208	15	.	.	PUNCT
ftr-444	209	1	cert	cert	PROPN
ftr-444	209	2	.	.	PUNCT
ftr-444	210	1	denied	deny	VERB
ftr-444	210	2	,	,	PUNCT
ftr-444	210	3	352	352	NUM
ftr-444	210	4	u.s	u.s	PROPN
ftr-444	210	5	.	.	PROPN
ftr-444	210	6	968	968	NUM
ftr-444	210	7	(	(	PUNCT
ftr-444	210	8	1957	1957	NUM
ftr-444	210	9	)	)	PUNCT
ftr-444	210	10	.	.	PUNCT
ftr-444	211	1	30	30	NUM
ftr-444	211	2	.	.	PUNCT
ftr-444	212	1	see	see	VERB
ftr-444	212	2	balanovski	balanovski	NOUN
ftr-444	212	3	,	,	PUNCT
ftr-444	212	4	236	236	NUM
ftr-444	212	5	f.2d	f.2d	X
ftr-444	212	6	at	at	ADP
ftr-444	212	7	305	305	NUM
ftr-444	212	8	(	(	PUNCT
ftr-444	212	9	extensive	extensive	ADJ
ftr-444	212	10	purchasing	purchasing	NOUN
ftr-444	212	11	activities	activity	NOUN
ftr-444	212	12	in	in	ADP
ftr-444	212	13	the	the	DET
ftr-444	212	14	united	united	PROPN
ftr-444	212	15	states	states	PROPN
ftr-444	212	16	;	;	PUNCT
ftr-444	212	17	title	title	NOUN
ftr-444	212	18	to	to	ADP
ftr-444	212	19	goods	good	NOUN
ftr-444	212	20	passed	pass	VERB
ftr-444	212	21	in	in	ADP
ftr-444	212	22	the	the	DET
ftr-444	212	23	united	united	PROPN
ftr-444	212	24	states	states	PROPN
ftr-444	212	25	)	)	PUNCT
ftr-444	212	26	.	.	PUNCT
ftr-444	213	1	31	31	NUM
ftr-444	213	2	.	.	PUNCT
ftr-444	214	1	see	see	VERB
ftr-444	214	2	i	i	PRON
ftr-444	214	3	d.	d.	PROPN
ftr-444	214	4	at	at	ADP
ftr-444	214	5	306	306	NUM
ftr-444	214	6	-	-	SYM
ftr-444	214	7	07	07	NUM
ftr-444	214	8	.	.	PUNCT
ftr-444	215	1	1999	1999	NUM
ftr-444	215	2	]	]	PUNCT
ftr-444	215	3	florida	florida	PROPN
ftr-444	215	4	tax	tax	NOUN
ftr-444	215	5	review	review	NOUN
ftr-444	215	6	we	we	PRON
ftr-444	215	7	now	now	ADV
ftr-444	215	8	relax	relax	VERB
ftr-444	215	9	the	the	DET
ftr-444	215	10	initial	initial	ADJ
ftr-444	215	11	assumption	assumption	NOUN
ftr-444	215	12	and	and	CCONJ
ftr-444	215	13	consider	consider	VERB
ftr-444	215	14	that	that	SCONJ
ftr-444	215	15	the	the	DET
ftr-444	215	16	individual	individual	ADJ
ftr-444	215	17	u.s	u.s	PROPN
ftr-444	215	18	.	.	PROPN
ftr-444	215	19	programmers	programmer	NOUN
ftr-444	215	20	,	,	PUNCT
ftr-444	215	21	in	in	ADP
ftr-444	215	22	addition	addition	NOUN
ftr-444	215	23	to	to	ADP
ftr-444	215	24	creating	create	VERB
ftr-444	215	25	software	software	NOUN
ftr-444	215	26	programs	program	NOUN
ftr-444	215	27	for	for	ADP
ftr-444	215	28	softco	softco	NOUN
ftr-444	215	29	,	,	PUNCT
ftr-444	215	30	participate	participate	VERB
ftr-444	215	31	in	in	ADP
ftr-444	215	32	providing	provide	VERB
ftr-444	215	33	"	"	PUNCT
ftr-444	215	34	hot	hot	ADJ
ftr-444	215	35	line	line	NOUN
ftr-444	215	36	"	"	PUNCT
ftr-444	215	37	and	and	CCONJ
ftr-444	215	38	other	other	ADJ
ftr-444	215	39	services	service	NOUN
ftr-444	215	40	to	to	ADP
ftr-444	215	41	customers	customer	NOUN
ftr-444	215	42	of	of	ADP
ftr-444	215	43	softco	softco	NOUN
ftr-444	215	44	.	.	PUNCT
ftr-444	216	1	in	in	ADP
ftr-444	216	2	this	this	DET
ftr-444	216	3	event	event	NOUN
ftr-444	216	4	,	,	PUNCT
ftr-444	216	5	softco	softco	PROPN
ftr-444	216	6	will	will	AUX
ftr-444	216	7	probably	probably	ADV
ftr-444	216	8	be	be	AUX
ftr-444	216	9	considered	consider	VERB
ftr-444	216	10	to	to	PART
ftr-444	216	11	be	be	AUX
ftr-444	216	12	engaged	engage	VERB
ftr-444	216	13	in	in	ADP
ftr-444	216	14	trade	trade	NOUN
ftr-444	216	15	or	or	CCONJ
ftr-444	216	16	business	business	NOUN
ftr-444	216	17	in	in	ADP
ftr-444	216	18	the	the	DET
ftr-444	216	19	united	united	PROPN
ftr-444	216	20	states	states	PROPN
ftr-444	216	21	,	,	PUNCT
ftr-444	216	22	although	although	SCONJ
ftr-444	216	23	a	a	DET
ftr-444	216	24	recent	recent	ADJ
ftr-444	216	25	tax	tax	NOUN
ftr-444	216	26	court	court	NOUN
ftr-444	216	27	case	case	NOUN
ftr-444	216	28	may	may	AUX
ftr-444	216	29	cast	cast	VERB
ftr-444	216	30	some	some	DET
ftr-444	216	31	doubt	doubt	NOUN
ftr-444	216	32	on	on	ADP
ftr-444	216	33	this	this	DET
ftr-444	216	34	conclusion.3	conclusion.3	PROPN
ftr-444	216	35	"	"	PUNCT
ftr-444	216	36	b.	b.	PROPN
ftr-444	216	37	does	do	AUX
ftr-444	216	38	softco	softco	VERB
ftr-444	216	39	derive	derive	ADJ
ftr-444	216	40	income	income	NOUN
ftr-444	216	41	effectively	effectively	ADV
ftr-444	216	42	connected	connect	VERB
ftr-444	216	43	with	with	ADP
ftr-444	216	44	a	a	DET
ftr-444	216	45	u.s	u.s	PROPN
ftr-444	216	46	.	.	PROPN
ftr-444	216	47	business	business	NOUN
ftr-444	216	48	?	?	PUNCT
ftr-444	217	1	the	the	DET
ftr-444	217	2	answer	answer	NOUN
ftr-444	217	3	to	to	ADP
ftr-444	217	4	this	this	DET
ftr-444	217	5	seemingly	seemingly	ADV
ftr-444	217	6	simple	simple	ADJ
ftr-444	217	7	question	question	NOUN
ftr-444	217	8	is	be	AUX
ftr-444	217	9	one	one	NUM
ftr-444	217	10	of	of	ADP
ftr-444	217	11	byzantine	byzantine	ADJ
ftr-444	217	12	complexity	complexity	NOUN
ftr-444	217	13	.	.	PUNCT
ftr-444	218	1	we	we	PRON
ftr-444	218	2	encounter	encounter	VERB
ftr-444	218	3	here	here	ADV
ftr-444	218	4	,	,	PUNCT
ftr-444	218	5	as	as	SCONJ
ftr-444	218	6	we	we	PRON
ftr-444	218	7	shall	shall	AUX
ftr-444	218	8	encounter	encounter	VERB
ftr-444	218	9	again	again	ADV
ftr-444	218	10	,	,	PUNCT
ftr-444	218	11	the	the	DET
ftr-444	218	12	fundamental	fundamental	ADJ
ftr-444	218	13	need	need	NOUN
ftr-444	218	14	to	to	PART
ftr-444	218	15	determine	determine	VERB
ftr-444	218	16	the	the	DET
ftr-444	218	17	character	character	NOUN
ftr-444	218	18	of	of	ADP
ftr-444	218	19	the	the	DET
ftr-444	218	20	income	income	NOUN
ftr-444	218	21	items	item	NOUN
ftr-444	218	22	we	we	PRON
ftr-444	218	23	are	be	AUX
ftr-444	218	24	talking	talk	VERB
ftr-444	218	25	about	about	ADP
ftr-444	218	26	.	.	PUNCT
ftr-444	219	1	in	in	ADP
ftr-444	219	2	addition	addition	NOUN
ftr-444	219	3	,	,	PUNCT
ftr-444	219	4	based	base	VERB
ftr-444	219	5	upon	upon	SCONJ
ftr-444	219	6	the	the	DET
ftr-444	219	7	income	income	NOUN
ftr-444	219	8	characterization	characterization	NOUN
ftr-444	219	9	,	,	PUNCT
ftr-444	219	10	we	we	PRON
ftr-444	219	11	must	must	AUX
ftr-444	219	12	determine	determine	VERB
ftr-444	219	13	the	the	DET
ftr-444	219	14	source	source	NOUN
ftr-444	219	15	of	of	ADP
ftr-444	219	16	each	each	DET
ftr-444	219	17	item	item	NOUN
ftr-444	219	18	.	.	PUNCT
ftr-444	220	1	1	1	X
ftr-444	220	2	.	.	X
ftr-444	220	3	sales	sale	NOUN
ftr-444	220	4	income.-the	income.-the	PRON
ftr-444	220	5	regulation	regulation	NOUN
ftr-444	220	6	provides	provide	VERB
ftr-444	220	7	that	that	DET
ftr-444	220	8	income	income	NOUN
ftr-444	220	9	derived	derive	VERB
ftr-444	220	10	from	from	ADP
ftr-444	220	11	the	the	DET
ftr-444	220	12	provision	provision	NOUN
ftr-444	220	13	of	of	ADP
ftr-444	220	14	software	software	NOUN
ftr-444	220	15	will	will	AUX
ftr-444	220	16	be	be	AUX
ftr-444	220	17	considered	consider	VERB
ftr-444	220	18	income	income	NOUN
ftr-444	220	19	from	from	ADP
ftr-444	220	20	the	the	DET
ftr-444	220	21	sale	sale	NOUN
ftr-444	220	22	of	of	ADP
ftr-444	220	23	personal	personal	ADJ
ftr-444	220	24	property	property	NOUN
ftr-444	220	25	if	if	SCONJ
ftr-444	220	26	it	it	PRON
ftr-444	220	27	is	be	AUX
ftr-444	220	28	derived	derive	VERB
ftr-444	220	29	from	from	ADP
ftr-444	220	30	a	a	DET
ftr-444	220	31	permanent	permanent	ADJ
ftr-444	220	32	transfer	transfer	NOUN
ftr-444	220	33	of	of	ADP
ftr-444	220	34	a	a	DET
ftr-444	220	35	"	"	PUNCT
ftr-444	220	36	copyrighted	copyright	VERB
ftr-444	220	37	article	article	NOUN
ftr-444	220	38	"	"	PUNCT
ftr-444	220	39	as	as	SCONJ
ftr-444	220	40	opposed	oppose	VERB
ftr-444	220	41	to	to	ADP
ftr-444	220	42	a	a	DET
ftr-444	220	43	transfer	transfer	NOUN
ftr-444	220	44	of	of	ADP
ftr-444	220	45	a	a	DET
ftr-444	220	46	"	"	PUNCT
ftr-444	220	47	copyright	copyright	NOUN
ftr-444	220	48	right	right	NOUN
ftr-444	220	49	.	.	PUNCT
ftr-444	221	1	,	,	PUNCT
ftr-444	221	2	33	33	NUM
ftr-444	221	3	in	in	ADP
ftr-444	221	4	the	the	DET
ftr-444	221	5	most	most	ADV
ftr-444	221	6	general	general	ADJ
ftr-444	221	7	terms	term	NOUN
ftr-444	221	8	,	,	PUNCT
ftr-444	221	9	the	the	DET
ftr-444	221	10	distinction	distinction	NOUN
ftr-444	221	11	is	be	AUX
ftr-444	221	12	between	between	ADP
ftr-444	221	13	a	a	DET
ftr-444	221	14	case	case	NOUN
ftr-444	221	15	where	where	SCONJ
ftr-444	221	16	a	a	DET
ftr-444	221	17	customer	customer	NOUN
ftr-444	221	18	buys	buy	VERB
ftr-444	221	19	a	a	DET
ftr-444	221	20	copy	copy	NOUN
ftr-444	221	21	-	-	PUNCT
ftr-444	221	22	or	or	CCONJ
ftr-444	221	23	a	a	DET
ftr-444	221	24	number	number	NOUN
ftr-444	221	25	of	of	ADP
ftr-444	221	26	copies	copy	NOUN
ftr-444	221	27	-	-	PUNCT
ftr-444	221	28	of	of	ADP
ftr-444	221	29	a	a	DET
ftr-444	221	30	software	software	NOUN
ftr-444	221	31	program	program	NOUN
ftr-444	221	32	for	for	ADP
ftr-444	221	33	its	its	PRON
ftr-444	221	34	own	own	ADJ
ftr-444	221	35	use	use	NOUN
ftr-444	221	36	and	and	CCONJ
ftr-444	221	37	one	one	NUM
ftr-444	221	38	where	where	SCONJ
ftr-444	221	39	the	the	DET
ftr-444	221	40	transferee	transferee	NOUN
ftr-444	221	41	also	also	ADV
ftr-444	221	42	gets	get	VERB
ftr-444	221	43	the	the	DET
ftr-444	221	44	right	right	NOUN
ftr-444	221	45	to	to	PART
ftr-444	221	46	sublicense	sublicense	VERB
ftr-444	221	47	or	or	CCONJ
ftr-444	221	48	otherwise	otherwise	ADV
ftr-444	221	49	provide	provide	VERB
ftr-444	221	50	the	the	DET
ftr-444	221	51	software	software	NOUN
ftr-444	221	52	to	to	PART
ftr-444	221	53	others.34	others.34	VERB
ftr-444	221	54	the	the	DET
ftr-444	221	55	sale	sale	NOUN
ftr-444	221	56	characterization	characterization	NOUN
ftr-444	221	57	rule	rule	NOUN
ftr-444	221	58	applies	apply	VERB
ftr-444	221	59	whether	whether	SCONJ
ftr-444	221	60	the	the	DET
ftr-444	221	61	medium	medium	NOUN
ftr-444	221	62	of	of	ADP
ftr-444	221	63	delivery	delivery	NOUN
ftr-444	221	64	of	of	ADP
ftr-444	221	65	the	the	DET
ftr-444	221	66	program	program	NOUN
ftr-444	221	67	is	be	AUX
ftr-444	221	68	physical	physical	ADJ
ftr-444	221	69	or	or	CCONJ
ftr-444	221	70	electronic.35	electronic.35	NOUN
ftr-444	221	71	given	give	VERB
ftr-444	221	72	the	the	DET
ftr-444	221	73	nature	nature	NOUN
ftr-444	221	74	of	of	ADP
ftr-444	221	75	softco	softco	PROPN
ftr-444	221	76	's	's	PART
ftr-444	221	77	operations	operation	NOUN
ftr-444	221	78	,	,	PUNCT
ftr-444	221	79	it	it	PRON
ftr-444	221	80	is	be	AUX
ftr-444	221	81	likely	likely	ADJ
ftr-444	221	82	that	that	SCONJ
ftr-444	221	83	much	much	ADJ
ftr-444	221	84	of	of	ADP
ftr-444	221	85	its	its	PRON
ftr-444	221	86	income	income	NOUN
ftr-444	221	87	will	will	AUX
ftr-444	221	88	be	be	AUX
ftr-444	221	89	characterized	characterize	VERB
ftr-444	221	90	as	as	ADP
ftr-444	221	91	sales	sale	NOUN
ftr-444	221	92	income	income	NOUN
ftr-444	221	93	under	under	ADP
ftr-444	221	94	the	the	DET
ftr-444	221	95	regulation.36	regulation.36	NOUN
ftr-444	221	96	if	if	SCONJ
ftr-444	221	97	this	this	DET
ftr-444	221	98	income	income	NOUN
ftr-444	221	99	had	have	VERB
ftr-444	221	100	a	a	DET
ftr-444	221	101	u.s	u.s	PROPN
ftr-444	221	102	.	.	PROPN
ftr-444	221	103	source	source	NOUN
ftr-444	221	104	,	,	PUNCT
ftr-444	221	105	it	it	PRON
ftr-444	221	106	would	would	AUX
ftr-444	221	107	always	always	ADV
ftr-444	221	108	be	be	AUX
ftr-444	221	109	considered	consider	VERB
ftr-444	221	110	effectively	effectively	ADV
ftr-444	221	111	connected	connect	VERB
ftr-444	221	112	income.37	income.37	PROPN
ftr-444	221	113	if	if	SCONJ
ftr-444	221	114	the	the	DET
ftr-444	221	115	sales	sale	NOUN
ftr-444	221	116	income	income	NOUN
ftr-444	221	117	had	have	VERB
ftr-444	221	118	a	a	DET
ftr-444	221	119	foreign	foreign	ADJ
ftr-444	221	120	source	source	NOUN
ftr-444	221	121	,	,	PUNCT
ftr-444	221	122	it	it	PRON
ftr-444	221	123	could	could	AUX
ftr-444	221	124	also	also	ADV
ftr-444	221	125	be	be	AUX
ftr-444	221	126	effectively	effectively	ADV
ftr-444	221	127	connected	connect	VERB
ftr-444	221	128	income	income	NOUN
ftr-444	221	129	,	,	PUNCT
ftr-444	221	130	but	but	CCONJ
ftr-444	221	131	only	only	ADV
ftr-444	221	132	under	under	ADP
ftr-444	221	133	very	very	ADV
ftr-444	221	134	limited	limited	ADJ
ftr-444	221	135	circumstances	circumstance	NOUN
ftr-444	221	136	:	:	PUNCT
ftr-444	221	137	among	among	ADP
ftr-444	221	138	other	other	ADJ
ftr-444	221	139	things	thing	NOUN
ftr-444	221	140	the	the	DET
ftr-444	221	141	foreign	foreign	ADJ
ftr-444	221	142	corporation	corporation	NOUN
ftr-444	221	143	would	would	AUX
ftr-444	221	144	be	be	AUX
ftr-444	221	145	required	require	VERB
ftr-444	221	146	to	to	PART
ftr-444	221	147	have	have	VERB
ftr-444	221	148	an	an	DET
ftr-444	221	149	office	office	NOUN
ftr-444	221	150	in	in	ADP
ftr-444	221	151	the	the	DET
ftr-444	221	152	united	united	PROPN
ftr-444	221	153	states	states	PROPN
ftr-444	221	154	through	through	ADP
ftr-444	221	155	which	which	PRON
ftr-444	221	156	the	the	DET
ftr-444	221	157	sales	sale	NOUN
ftr-444	221	158	are	be	AUX
ftr-444	221	159	effected.38	effected.38	VERB
ftr-444	221	160	although	although	SCONJ
ftr-444	221	161	softco	softco	NOUN
ftr-444	221	162	retains	retain	VERB
ftr-444	221	163	u.s	u.s	PROPN
ftr-444	221	164	.	.	PROPN
ftr-444	221	165	individuals	individual	NOUN
ftr-444	221	166	to	to	PART
ftr-444	221	167	create	create	VERB
ftr-444	221	168	software	software	NOUN
ftr-444	221	169	programs	program	NOUN
ftr-444	221	170	(	(	PUNCT
ftr-444	221	171	and	and	CCONJ
ftr-444	221	172	32	32	NUM
ftr-444	221	173	.	.	PUNCT
ftr-444	222	1	see	see	VERB
ftr-444	222	2	discussion	discussion	NOUN
ftr-444	222	3	of	of	ADP
ftr-444	222	4	the	the	DET
ftr-444	222	5	miller	miller	PROPN
ftr-444	222	6	case	case	NOUN
ftr-444	222	7	at	at	ADP
ftr-444	222	8	text	text	NOUN
ftr-444	222	9	accompanying	accompanying	ADJ
ftr-444	222	10	notes	note	NOUN
ftr-444	222	11	86	86	NUM
ftr-444	222	12	-	-	SYM
ftr-444	222	13	89	89	NUM
ftr-444	222	14	.	.	PUNCT
ftr-444	223	1	33	33	NUM
ftr-444	223	2	.	.	PUNCT
ftr-444	223	3	regs	regs	PROPN
ftr-444	223	4	.	.	PUNCT
ftr-444	224	1	§	§	PROPN
ftr-444	224	2	1.861	1.861	NUM
ftr-444	224	3	-	-	PUNCT
ftr-444	224	4	18(c)(1	18(c)(1	NUM
ftr-444	224	5	)	)	PUNCT
ftr-444	224	6	.	.	PUNCT
ftr-444	225	1	34	34	NUM
ftr-444	225	2	.	.	PUNCT
ftr-444	226	1	see	see	VERB
ftr-444	226	2	regs	reg	NOUN
ftr-444	226	3	.	.	PUNCT
ftr-444	227	1	§	§	PROPN
ftr-444	227	2	1.861	1.861	NUM
ftr-444	227	3	-	-	PUNCT
ftr-444	227	4	18(c)(2	18(c)(2	NUM
ftr-444	227	5	)	)	PUNCT
ftr-444	227	6	.	.	PUNCT
ftr-444	228	1	35	35	NUM
ftr-444	228	2	.	.	PUNCT
ftr-444	229	1	see	see	VERB
ftr-444	229	2	regs	reg	NOUN
ftr-444	229	3	.	.	PUNCT
ftr-444	230	1	§	§	PROPN
ftr-444	230	2	1.861	1.861	NUM
ftr-444	230	3	-	-	PUNCT
ftr-444	230	4	18(g)(2	18(g)(2	NUM
ftr-444	230	5	)	)	PUNCT
ftr-444	230	6	.	.	PUNCT
ftr-444	231	1	36	36	NUM
ftr-444	231	2	.	.	PUNCT
ftr-444	232	1	under	under	ADP
ftr-444	232	2	the	the	DET
ftr-444	232	3	regulation	regulation	NOUN
ftr-444	232	4	,	,	PUNCT
ftr-444	232	5	a	a	DET
ftr-444	232	6	transaction	transaction	NOUN
ftr-444	232	7	in	in	ADP
ftr-444	232	8	which	which	PRON
ftr-444	232	9	a	a	DET
ftr-444	232	10	customer	customer	NOUN
ftr-444	232	11	acquires	acquire	VERB
ftr-444	232	12	the	the	DET
ftr-444	232	13	right	right	NOUN
ftr-444	232	14	to	to	PART
ftr-444	232	15	make	make	VERB
ftr-444	232	16	even	even	ADV
ftr-444	232	17	a	a	DET
ftr-444	232	18	large	large	ADJ
ftr-444	232	19	number	number	NOUN
ftr-444	232	20	of	of	ADP
ftr-444	232	21	copies	copy	NOUN
ftr-444	232	22	for	for	ADP
ftr-444	232	23	its	its	PRON
ftr-444	232	24	own	own	ADJ
ftr-444	232	25	internal	internal	ADJ
ftr-444	232	26	use	use	NOUN
ftr-444	232	27	will	will	AUX
ftr-444	232	28	be	be	AUX
ftr-444	232	29	treated	treat	VERB
ftr-444	232	30	as	as	ADP
ftr-444	232	31	a	a	DET
ftr-444	232	32	sale	sale	NOUN
ftr-444	232	33	,	,	PUNCT
ftr-444	232	34	so	so	ADV
ftr-444	232	35	long	long	ADV
ftr-444	232	36	as	as	SCONJ
ftr-444	232	37	the	the	DET
ftr-444	232	38	customer	customer	NOUN
ftr-444	232	39	does	do	AUX
ftr-444	232	40	not	not	PART
ftr-444	232	41	obtain	obtain	VERB
ftr-444	232	42	the	the	DET
ftr-444	232	43	right	right	NOUN
ftr-444	232	44	to	to	PART
ftr-444	232	45	retransfer	retransfer	VERB
ftr-444	232	46	rights	right	NOUN
ftr-444	232	47	to	to	PART
ftr-444	232	48	use	use	VERB
ftr-444	232	49	to	to	ADP
ftr-444	232	50	others	other	NOUN
ftr-444	232	51	.	.	PUNCT
ftr-444	233	1	see	see	VERB
ftr-444	233	2	regs	reg	NOUN
ftr-444	233	3	.	.	PUNCT
ftr-444	234	1	§	§	PROPN
ftr-444	234	2	1.861	1.861	NUM
ftr-444	234	3	-	-	PUNCT
ftr-444	234	4	18(h	18(h	NUM
ftr-444	234	5	)	)	PUNCT
ftr-444	234	6	ex	ex	NOUN
ftr-444	234	7	.	.	PROPN
ftr-444	234	8	10	10	NUM
ftr-444	234	9	.	.	X
ftr-444	234	10	37	37	NUM
ftr-444	234	11	.	.	PUNCT
ftr-444	235	1	income	income	NOUN
ftr-444	235	2	derived	derive	VERB
ftr-444	235	3	from	from	ADP
ftr-444	235	4	the	the	DET
ftr-444	235	5	sale	sale	NOUN
ftr-444	235	6	of	of	ADP
ftr-444	235	7	property	property	NOUN
ftr-444	235	8	is	be	AUX
ftr-444	235	9	not	not	PART
ftr-444	235	10	fixed	fix	VERB
ftr-444	235	11	or	or	CCONJ
ftr-444	235	12	determinable	determinable	VERB
ftr-444	235	13	annual	annual	ADJ
ftr-444	235	14	or	or	CCONJ
ftr-444	235	15	periodical	periodical	ADJ
ftr-444	235	16	income	income	NOUN
ftr-444	235	17	.	.	PUNCT
ftr-444	236	1	see	see	VERB
ftr-444	236	2	regs	reg	NOUN
ftr-444	236	3	.	.	PUNCT
ftr-444	237	1	§	§	PROPN
ftr-444	237	2	§	§	PROPN
ftr-444	237	3	1.871	1.871	NUM
ftr-444	237	4	-	-	PUNCT
ftr-444	237	5	7(a)(1	7(a)(1	NUM
ftr-444	237	6	)	)	PUNCT
ftr-444	237	7	,	,	PUNCT
ftr-444	237	8	1.1441	1.1441	NUM
ftr-444	237	9	-	-	SYM
ftr-444	237	10	2(a)(3	2(a)(3	NUM
ftr-444	237	11	)	)	PUNCT
ftr-444	237	12	.	.	PUNCT
ftr-444	238	1	therefore	therefore	ADV
ftr-444	238	2	,	,	PUNCT
ftr-444	238	3	the	the	DET
ftr-444	238	4	"	"	PUNCT
ftr-444	238	5	per	per	X
ftr-444	238	6	se	se	X
ftr-444	238	7	"	"	PUNCT
ftr-444	238	8	rule	rule	NOUN
ftr-444	238	9	of	of	ADP
ftr-444	238	10	§	§	PROPN
ftr-444	238	11	864(c)(3	864(c)(3	NUM
ftr-444	238	12	)	)	PUNCT
ftr-444	238	13	applies	apply	VERB
ftr-444	238	14	.	.	PUNCT
ftr-444	239	1	38	38	NUM
ftr-444	239	2	.	.	PUNCT
ftr-444	240	1	see	see	VERB
ftr-444	240	2	irc	irc	PROPN
ftr-444	240	3	§	§	PROPN
ftr-444	240	4	864(c)(4)(b	864(c)(4)(b	PROPN
ftr-444	240	5	)	)	PUNCT
ftr-444	240	6	.	.	PUNCT
ftr-444	241	1	[	[	X
ftr-444	241	2	vol	vol	NOUN
ftr-444	241	3	4:4	4:4	NUM
ftr-444	241	4	taxation	taxation	NOUN
ftr-444	241	5	of	of	ADP
ftr-444	241	6	electronic	electronic	ADJ
ftr-444	241	7	conmmerce	conmmerce	NOUN
ftr-444	241	8	possibly	possibly	ADV
ftr-444	241	9	perform	perform	VERB
ftr-444	241	10	other	other	ADJ
ftr-444	241	11	services	service	NOUN
ftr-444	241	12	)	)	PUNCT
ftr-444	241	13	for	for	ADP
ftr-444	241	14	it	it	PRON
ftr-444	241	15	,	,	PUNCT
ftr-444	241	16	they	they	PRON
ftr-444	241	17	play	play	VERB
ftr-444	241	18	no	no	DET
ftr-444	241	19	part	part	NOUN
ftr-444	241	20	in	in	ADP
ftr-444	241	21	the	the	DET
ftr-444	241	22	marketing	marketing	NOUN
ftr-444	241	23	of	of	ADP
ftr-444	241	24	the	the	DET
ftr-444	241	25	programs	program	NOUN
ftr-444	241	26	,	,	PUNCT
ftr-444	241	27	and	and	CCONJ
ftr-444	241	28	softco	softco	NOUN
ftr-444	241	29	has	have	VERB
ftr-444	241	30	no	no	DET
ftr-444	241	31	sales	sale	NOUN
ftr-444	241	32	facilities	facility	NOUN
ftr-444	241	33	in	in	ADP
ftr-444	241	34	the	the	DET
ftr-444	241	35	united	united	PROPN
ftr-444	241	36	states	states	PROPN
ftr-444	241	37	.	.	PUNCT
ftr-444	242	1	therefore	therefore	ADV
ftr-444	242	2	,	,	PUNCT
ftr-444	242	3	it	it	PRON
ftr-444	242	4	should	should	AUX
ftr-444	242	5	not	not	PART
ftr-444	242	6	be	be	AUX
ftr-444	242	7	taxable	taxable	ADJ
ftr-444	242	8	on	on	ADP
ftr-444	242	9	foreign	foreign	ADJ
ftr-444	242	10	-	-	PUNCT
ftr-444	242	11	source	source	NOUN
ftr-444	242	12	sales	sale	NOUN
ftr-444	242	13	income	income	NOUN
ftr-444	242	14	.	.	PUNCT
ftr-444	243	1	it	it	PRON
ftr-444	243	2	seems	seem	VERB
ftr-444	243	3	likely	likely	ADJ
ftr-444	243	4	that	that	SCONJ
ftr-444	243	5	sales	sale	NOUN
ftr-444	243	6	income	income	NOUN
ftr-444	243	7	of	of	ADP
ftr-444	243	8	softco	softco	NOUN
ftr-444	243	9	would	would	AUX
ftr-444	243	10	be	be	AUX
ftr-444	243	11	characterized	characterize	VERB
ftr-444	243	12	as	as	ADP
ftr-444	243	13	income	income	NOUN
ftr-444	243	14	from	from	ADP
ftr-444	243	15	the	the	DET
ftr-444	243	16	sale	sale	NOUN
ftr-444	243	17	of	of	ADP
ftr-444	243	18	"	"	PUNCT
ftr-444	243	19	inventory	inventory	NOUN
ftr-444	243	20	property	property	NOUN
ftr-444	243	21	.	.	PUNCT
ftr-444	244	1	"	"	PUNCT
ftr-444	244	2	"	"	PUNCT
ftr-444	244	3	if	if	SCONJ
ftr-444	244	4	so	so	ADV
ftr-444	244	5	,	,	PUNCT
ftr-444	244	6	its	its	PRON
ftr-444	244	7	source	source	NOUN
ftr-444	244	8	depends	depend	VERB
ftr-444	244	9	upon	upon	SCONJ
ftr-444	244	10	where	where	SCONJ
ftr-444	244	11	title	title	NOUN
ftr-444	244	12	to	to	ADP
ftr-444	244	13	the	the	DET
ftr-444	244	14	property	property	NOUN
ftr-444	244	15	sold	sell	VERB
ftr-444	244	16	passes	pass	NOUN
ftr-444	244	17	.	.	PUNCT
ftr-444	244	18	"	"	PUNCT
ftr-444	245	1	if	if	SCONJ
ftr-444	245	2	it	it	PRON
ftr-444	245	3	passes	pass	VERB
ftr-444	245	4	outside	outside	ADP
ftr-444	245	5	the	the	DET
ftr-444	245	6	united	united	PROPN
ftr-444	245	7	states	states	PROPN
ftr-444	245	8	,	,	PUNCT
ftr-444	245	9	the	the	DET
ftr-444	245	10	income	income	NOUN
ftr-444	245	11	is	be	AUX
ftr-444	245	12	foreign	foreign	ADJ
ftr-444	245	13	-	-	PUNCT
ftr-444	245	14	source	source	NOUN
ftr-444	245	15	income	income	NOUN
ftr-444	245	16	;	;	PUNCT
ftr-444	245	17	if	if	SCONJ
ftr-444	245	18	it	it	PRON
ftr-444	245	19	passes	pass	VERB
ftr-444	245	20	in	in	ADP
ftr-444	245	21	the	the	DET
ftr-444	245	22	united	united	PROPN
ftr-444	245	23	states	states	PROPN
ftr-444	245	24	,	,	PUNCT
ftr-444	245	25	it	it	PRON
ftr-444	245	26	is	be	AUX
ftr-444	245	27	u.s.-source	u.s.-source	ADJ
ftr-444	245	28	income	income	NOUN
ftr-444	245	29	.	.	PUNCT
ftr-444	246	1	the	the	DET
ftr-444	246	2	passage	passage	NOUN
ftr-444	246	3	of	of	ADP
ftr-444	246	4	title	title	NOUN
ftr-444	246	5	in	in	ADP
ftr-444	246	6	turn	turn	NOUN
ftr-444	246	7	depends	depend	VERB
ftr-444	246	8	on	on	ADP
ftr-444	246	9	when	when	SCONJ
ftr-444	246	10	and	and	CCONJ
ftr-444	246	11	where	where	SCONJ
ftr-444	246	12	the	the	DET
ftr-444	246	13	risk	risk	NOUN
ftr-444	246	14	of	of	ADP
ftr-444	246	15	loss	loss	NOUN
ftr-444	246	16	passes	pass	VERB
ftr-444	246	17	from	from	ADP
ftr-444	246	18	seller	seller	NOUN
ftr-444	246	19	to	to	ADP
ftr-444	246	20	buyer	buyer	NOUN
ftr-444	246	21	.	.	PUNCT
ftr-444	246	22	"	"	PUNCT
ftr-444	247	1	when	when	SCONJ
ftr-444	247	2	one	one	PRON
ftr-444	247	3	is	be	AUX
ftr-444	247	4	dealing	deal	VERB
ftr-444	247	5	with	with	ADP
ftr-444	247	6	the	the	DET
ftr-444	247	7	physical	physical	ADJ
ftr-444	247	8	shipment	shipment	NOUN
ftr-444	247	9	of	of	ADP
ftr-444	247	10	tangible	tangible	ADJ
ftr-444	247	11	goods	good	NOUN
ftr-444	247	12	-	-	PUNCT
ftr-444	247	13	the	the	DET
ftr-444	247	14	situation	situation	NOUN
ftr-444	247	15	contemplated	contemplate	VERB
ftr-444	247	16	when	when	SCONJ
ftr-444	247	17	the	the	DET
ftr-444	247	18	passage	passage	NOUN
ftr-444	247	19	of	of	ADP
ftr-444	247	20	title	title	NOUN
ftr-444	247	21	rule	rule	NOUN
ftr-444	247	22	was	be	AUX
ftr-444	247	23	adopted	adopt	VERB
ftr-444	247	24	,	,	PUNCT
ftr-444	247	25	this	this	DET
ftr-444	247	26	distinction	distinction	NOUN
ftr-444	247	27	(	(	PUNCT
ftr-444	247	28	whether	whether	SCONJ
ftr-444	247	29	or	or	CCONJ
ftr-444	247	30	not	not	PART
ftr-444	247	31	sensible	sensible	ADJ
ftr-444	247	32	from	from	ADP
ftr-444	247	33	a	a	DET
ftr-444	247	34	policy	policy	NOUN
ftr-444	247	35	perspective	perspective	NOUN
ftr-444	247	36	)	)	PUNCT
ftr-444	247	37	is	be	AUX
ftr-444	247	38	not	not	PART
ftr-444	247	39	difficult	difficult	ADJ
ftr-444	247	40	to	to	PART
ftr-444	247	41	make	make	VERB
ftr-444	247	42	.	.	PUNCT
ftr-444	248	1	well	well	ADV
ftr-444	248	2	established	establish	VERB
ftr-444	248	3	commercial	commercial	ADJ
ftr-444	248	4	law	law	NOUN
ftr-444	248	5	rules	rule	NOUN
ftr-444	248	6	(	(	PUNCT
ftr-444	248	7	relating	relate	VERB
ftr-444	248	8	to	to	ADP
ftr-444	248	9	such	such	ADJ
ftr-444	248	10	things	thing	NOUN
ftr-444	248	11	as	as	ADP
ftr-444	248	12	f.o.b	f.o.b	ADJ
ftr-444	248	13	.	.	PUNCT
ftr-444	248	14	and	and	CCONJ
ftr-444	248	15	c.i.f	c.i.f	NOUN
ftr-444	248	16	.	.	PUNCT
ftr-444	249	1	contracts	contract	NOUN
ftr-444	249	2	)	)	PUNCT
ftr-444	249	3	specify	specify	VERB
ftr-444	249	4	where	where	SCONJ
ftr-444	249	5	title	title	NOUN
ftr-444	249	6	and	and	CCONJ
ftr-444	249	7	risk	risk	NOUN
ftr-444	249	8	of	of	ADP
ftr-444	249	9	loss	loss	NOUN
ftr-444	249	10	pass.42	pass.42	NOUN
ftr-444	249	11	in	in	ADP
ftr-444	249	12	the	the	DET
ftr-444	249	13	case	case	NOUN
ftr-444	249	14	of	of	ADP
ftr-444	249	15	transactions	transaction	NOUN
ftr-444	249	16	entered	enter	VERB
ftr-444	249	17	into	into	ADP
ftr-444	249	18	by	by	ADP
ftr-444	249	19	softco	softco	NOUN
ftr-444	249	20	,	,	PUNCT
ftr-444	249	21	however	however	ADV
ftr-444	249	22	,	,	PUNCT
ftr-444	249	23	the	the	DET
ftr-444	249	24	passage	passage	NOUN
ftr-444	249	25	of	of	ADP
ftr-444	249	26	title	title	NOUN
ftr-444	249	27	rule	rule	NOUN
ftr-444	249	28	is	be	AUX
ftr-444	249	29	essentially	essentially	ADV
ftr-444	249	30	meaningless	meaningless	ADJ
ftr-444	249	31	.	.	PUNCT
ftr-444	250	1	in	in	ADP
ftr-444	250	2	fact	fact	NOUN
ftr-444	250	3	,	,	PUNCT
ftr-444	250	4	most	most	ADJ
ftr-444	250	5	software	software	NOUN
ftr-444	250	6	transactions	transaction	NOUN
ftr-444	250	7	are	be	AUX
ftr-444	250	8	licenses	license	NOUN
ftr-444	250	9	for	for	ADP
ftr-444	250	10	intellectual	intellectual	ADJ
ftr-444	250	11	property	property	NOUN
ftr-444	250	12	purposes	purpose	NOUN
ftr-444	250	13	,	,	PUNCT
ftr-444	250	14	so	so	SCONJ
ftr-444	250	15	that	that	SCONJ
ftr-444	250	16	title	title	NOUN
ftr-444	250	17	in	in	ADP
ftr-444	250	18	fact	fact	NOUN
ftr-444	250	19	does	do	AUX
ftr-444	250	20	not	not	PART
ftr-444	250	21	pass	pass	VERB
ftr-444	250	22	to	to	ADP
ftr-444	250	23	the	the	DET
ftr-444	250	24	customer.43	customer.43	NOUN
ftr-444	250	25	moreover	moreover	ADV
ftr-444	250	26	,	,	PUNCT
ftr-444	250	27	how	how	SCONJ
ftr-444	250	28	can	can	AUX
ftr-444	250	29	one	one	PRON
ftr-444	250	30	say	say	VERB
ftr-444	250	31	where	where	SCONJ
ftr-444	250	32	"	"	PUNCT
ftr-444	250	33	risk	risk	NOUN
ftr-444	250	34	of	of	ADP
ftr-444	250	35	loss	loss	NOUN
ftr-444	250	36	"	"	PUNCT
ftr-444	250	37	passes	pass	VERB
ftr-444	250	38	when	when	SCONJ
ftr-444	250	39	softco	softco	NOUN
ftr-444	250	40	,	,	PUNCT
ftr-444	250	41	having	having	AUX
ftr-444	250	42	presumably	presumably	ADV
ftr-444	250	43	received	receive	VERB
ftr-444	250	44	payment	payment	NOUN
ftr-444	250	45	,	,	PUNCT
ftr-444	250	46	transmits	transmit	VERB
ftr-444	250	47	the	the	DET
ftr-444	250	48	code	code	NOUN
ftr-444	250	49	of	of	ADP
ftr-444	250	50	a	a	DET
ftr-444	250	51	software	software	NOUN
ftr-444	250	52	program	program	NOUN
ftr-444	250	53	over	over	ADP
ftr-444	250	54	the	the	DET
ftr-444	250	55	telephone	telephone	NOUN
ftr-444	250	56	line	line	NOUN
ftr-444	250	57	which	which	PRON
ftr-444	250	58	connects	connect	VERB
ftr-444	250	59	its	its	PRON
ftr-444	250	60	server	server	NOUN
ftr-444	250	61	in	in	ADP
ftr-444	250	62	bermuda	bermuda	NOUN
ftr-444	250	63	with	with	ADP
ftr-444	250	64	its	its	PRON
ftr-444	250	65	customer	customer	NOUN
ftr-444	250	66	's	's	PART
ftr-444	250	67	computer	computer	NOUN
ftr-444	250	68	in	in	ADP
ftr-444	250	69	the	the	DET
ftr-444	250	70	united	united	PROPN
ftr-444	250	71	states	states	PROPN
ftr-444	250	72	?	?	PUNCT
ftr-444	251	1	literally	literally	ADV
ftr-444	251	2	,	,	PUNCT
ftr-444	251	3	the	the	DET
ftr-444	251	4	39	39	NUM
ftr-444	251	5	.	.	PUNCT
ftr-444	252	1	the	the	DET
ftr-444	252	2	regulation	regulation	NOUN
ftr-444	252	3	declines	decline	VERB
ftr-444	252	4	to	to	PART
ftr-444	252	5	address	address	VERB
ftr-444	252	6	this	this	DET
ftr-444	252	7	question	question	NOUN
ftr-444	252	8	directly	directly	ADV
ftr-444	252	9	.	.	PUNCT
ftr-444	253	1	it	it	PRON
ftr-444	253	2	implies	imply	VERB
ftr-444	253	3	,	,	PUNCT
ftr-444	253	4	however	however	ADV
ftr-444	253	5	,	,	PUNCT
ftr-444	253	6	that	that	SCONJ
ftr-444	253	7	copies	copy	NOUN
ftr-444	253	8	of	of	ADP
ftr-444	253	9	software	software	NOUN
ftr-444	253	10	programs	program	NOUN
ftr-444	253	11	will	will	AUX
ftr-444	253	12	constitute	constitute	VERB
ftr-444	253	13	inventory	inventory	NOUN
ftr-444	253	14	property	property	NOUN
ftr-444	253	15	in	in	ADP
ftr-444	253	16	at	at	ADP
ftr-444	253	17	least	least	ADJ
ftr-444	253	18	some	some	PRON
ftr-444	253	19	cases	case	NOUN
ftr-444	253	20	by	by	ADP
ftr-444	253	21	referring	refer	VERB
ftr-444	253	22	to	to	ADP
ftr-444	253	23	determining	determine	VERB
ftr-444	253	24	the	the	DET
ftr-444	253	25	source	source	NOUN
ftr-444	253	26	of	of	ADP
ftr-444	253	27	income	income	NOUN
ftr-444	253	28	from	from	ADP
ftr-444	253	29	sales	sale	NOUN
ftr-444	253	30	of	of	ADP
ftr-444	253	31	program	program	NOUN
ftr-444	253	32	copies	copy	NOUN
ftr-444	253	33	under	under	ADP
ftr-444	253	34	§	§	PROPN
ftr-444	253	35	861(a)(6	861(a)(6	NUM
ftr-444	253	36	)	)	PUNCT
ftr-444	253	37	.	.	PUNCT
ftr-444	254	1	see	see	VERB
ftr-444	254	2	regs	reg	NOUN
ftr-444	254	3	.	.	PUNCT
ftr-444	255	1	§	§	PROPN
ftr-444	255	2	1.861	1.861	NUM
ftr-444	255	3	-	-	PUNCT
ftr-444	255	4	18(f)(2	18(f)(2	NUM
ftr-444	255	5	)	)	PUNCT
ftr-444	255	6	.	.	PUNCT
ftr-444	256	1	it	it	PRON
ftr-444	256	2	seems	seem	VERB
ftr-444	256	3	doubtful	doubtful	ADJ
ftr-444	256	4	that	that	SCONJ
ftr-444	256	5	the	the	DET
ftr-444	256	6	inventory	inventory	NOUN
ftr-444	256	7	rules	rule	NOUN
ftr-444	256	8	of	of	ADP
ftr-444	256	9	§	§	PROPN
ftr-444	256	10	§	§	PROPN
ftr-444	256	11	471	471	PROPN
ftr-444	256	12	-	-	SYM
ftr-444	256	13	474	474	NUM
ftr-444	256	14	can	can	AUX
ftr-444	256	15	be	be	AUX
ftr-444	256	16	applied	apply	VERB
ftr-444	256	17	in	in	ADP
ftr-444	256	18	this	this	DET
ftr-444	256	19	context	context	NOUN
ftr-444	256	20	.	.	PUNCT
ftr-444	257	1	softco	softco	PROPN
ftr-444	257	2	does	do	AUX
ftr-444	257	3	not	not	PART
ftr-444	257	4	produce	produce	VERB
ftr-444	257	5	or	or	CCONJ
ftr-444	257	6	acquire	acquire	VERB
ftr-444	257	7	individual	individual	ADJ
ftr-444	257	8	items	item	NOUN
ftr-444	257	9	of	of	ADP
ftr-444	257	10	property	property	NOUN
ftr-444	257	11	and	and	CCONJ
ftr-444	257	12	then	then	ADV
ftr-444	257	13	resell	resell	VERB
ftr-444	257	14	them	they	PRON
ftr-444	257	15	.	.	PUNCT
ftr-444	258	1	nevertheless	nevertheless	ADV
ftr-444	258	2	,	,	PUNCT
ftr-444	258	3	what	what	PRON
ftr-444	258	4	softco	softco	NOUN
ftr-444	258	5	sells	sell	VERB
ftr-444	258	6	would	would	AUX
ftr-444	258	7	presumably	presumably	ADV
ftr-444	258	8	be	be	AUX
ftr-444	258	9	considered	consider	VERB
ftr-444	258	10	"	"	PUNCT
ftr-444	258	11	'	'	PUNCT
ftr-444	258	12	property	property	NOUN
ftr-444	258	13	held	hold	VERB
ftr-444	258	14	by	by	ADP
ftr-444	258	15	the	the	DET
ftr-444	258	16	taxpayer	taxpayer	NOUN
ftr-444	258	17	primarily	primarily	ADV
ftr-444	258	18	for	for	ADP
ftr-444	258	19	sale	sale	NOUN
ftr-444	258	20	to	to	ADP
ftr-444	258	21	customers	customer	NOUN
ftr-444	258	22	in	in	ADP
ftr-444	258	23	the	the	DET
ftr-444	258	24	ordinary	ordinary	ADJ
ftr-444	258	25	course	course	NOUN
ftr-444	258	26	of	of	ADP
ftr-444	258	27	[	[	X
ftr-444	258	28	its	its	PRON
ftr-444	258	29	]	]	PUNCT
ftr-444	258	30	trade	trade	NOUN
ftr-444	258	31	or	or	CCONJ
ftr-444	258	32	business	business	NOUN
ftr-444	258	33	"	"	PUNCT
ftr-444	258	34	within	within	ADP
ftr-444	258	35	the	the	DET
ftr-444	258	36	meaning	meaning	NOUN
ftr-444	258	37	of	of	ADP
ftr-444	258	38	§	§	PROPN
ftr-444	258	39	1221(1	1221(1	NUM
ftr-444	258	40	)	)	PUNCT
ftr-444	258	41	,	,	PUNCT
ftr-444	258	42	and	and	CCONJ
ftr-444	258	43	as	as	ADP
ftr-444	258	44	such	such	ADJ
ftr-444	258	45	constitutes	constitute	NOUN
ftr-444	258	46	"	"	PUNCT
ftr-444	258	47	inventory	inventory	NOUN
ftr-444	258	48	property	property	NOUN
ftr-444	258	49	"	"	PUNCT
ftr-444	258	50	under	under	ADP
ftr-444	258	51	§	§	PROPN
ftr-444	258	52	865(ijt	865(ijt	PROPN
ftr-444	258	53	i	i	NOUN
ftr-444	258	54	)	)	PUNCT
ftr-444	258	55	.	.	PUNCT
ftr-444	259	1	40	40	NUM
ftr-444	259	2	.	.	PUNCT
ftr-444	260	1	under	under	ADP
ftr-444	260	2	§	§	PROPN
ftr-444	260	3	865(b	865(b	PROPN
ftr-444	260	4	)	)	PUNCT
ftr-444	260	5	,	,	PUNCT
ftr-444	260	6	income	income	NOUN
ftr-444	260	7	from	from	ADP
ftr-444	260	8	the	the	DET
ftr-444	260	9	sale	sale	NOUN
ftr-444	260	10	of	of	ADP
ftr-444	260	11	inventory	inventory	NOUN
ftr-444	260	12	property	property	NOUN
ftr-444	260	13	is	be	AUX
ftr-444	260	14	sourced	source	VERB
ftr-444	260	15	under	under	ADP
ftr-444	260	16	the	the	DET
ftr-444	260	17	passage	passage	NOUN
ftr-444	260	18	of	of	ADP
ftr-444	260	19	title	title	NOUN
ftr-444	260	20	rules	rule	NOUN
ftr-444	260	21	of	of	ADP
ftr-444	260	22	§	§	PROPN
ftr-444	260	23	§	§	PROPN
ftr-444	260	24	861(a)(6	861(a)(6	NUM
ftr-444	260	25	)	)	PUNCT
ftr-444	260	26	,	,	PUNCT
ftr-444	260	27	862(a)(6	862(a)(6	NUM
ftr-444	260	28	)	)	PUNCT
ftr-444	260	29	.	.	PUNCT
ftr-444	261	1	and	and	CCONJ
ftr-444	261	2	863	863	NUM
ftr-444	261	3	.	.	PUNCT
ftr-444	262	1	in	in	ADP
ftr-444	262	2	softco	softco	PROPN
ftr-444	262	3	's	's	PART
ftr-444	262	4	case	case	NOUN
ftr-444	262	5	,	,	PUNCT
ftr-444	262	6	if	if	SCONJ
ftr-444	262	7	the	the	DET
ftr-444	262	8	inventory	inventory	NOUN
ftr-444	262	9	property	property	NOUN
ftr-444	262	10	rule	rule	NOUN
ftr-444	262	11	did	do	AUX
ftr-444	262	12	not	not	PART
ftr-444	262	13	apply	apply	VERB
ftr-444	262	14	.	.	PUNCT
ftr-444	263	1	the	the	DET
ftr-444	263	2	sales	sale	NOUN
ftr-444	263	3	income	income	NOUN
ftr-444	263	4	would	would	AUX
ftr-444	263	5	be	be	AUX
ftr-444	263	6	foreign	foreign	ADJ
ftr-444	263	7	-	-	PUNCT
ftr-444	263	8	source	source	NOUN
ftr-444	263	9	under	under	ADP
ftr-444	263	10	§	§	PROPN
ftr-444	263	11	865(a)(2	865(a)(2	NUM
ftr-444	263	12	)	)	PUNCT
ftr-444	263	13	.	.	PUNCT
ftr-444	264	1	since	since	SCONJ
ftr-444	264	2	softco	softco	NOUN
ftr-444	264	3	would	would	AUX
ftr-444	264	4	not	not	PART
ftr-444	264	5	seem	seem	VERB
ftr-444	264	6	to	to	PART
ftr-444	264	7	have	have	VERB
ftr-444	264	8	an	an	DET
ftr-444	264	9	office	office	NOUN
ftr-444	264	10	or	or	CCONJ
ftr-444	264	11	fted	fte	VERB
ftr-444	264	12	place	place	NOUN
ftr-444	264	13	of	of	ADP
ftr-444	264	14	business	business	NOUN
ftr-444	264	15	in	in	ADP
ftr-444	264	16	the	the	DET
ftr-444	264	17	united	united	PROPN
ftr-444	264	18	states	states	PROPN
ftr-444	264	19	to	to	PART
ftr-444	264	20	which	which	PRON
ftr-444	264	21	the	the	DET
ftr-444	264	22	sales	sale	NOUN
ftr-444	264	23	income	income	NOUN
ftr-444	264	24	is	be	AUX
ftr-444	264	25	attributable	attributable	ADJ
ftr-444	264	26	,	,	PUNCT
ftr-444	264	27	the	the	DET
ftr-444	264	28	special	special	ADJ
ftr-444	264	29	rule	rule	NOUN
ftr-444	264	30	of	of	ADP
ftr-444	264	31	§	§	PROPN
ftr-444	264	32	865(e)(2	865(e)(2	NUM
ftr-444	264	33	)	)	PUNCT
ftr-444	264	34	should	should	AUX
ftr-444	264	35	not	not	PART
ftr-444	264	36	apply	apply	VERB
ftr-444	264	37	in	in	ADP
ftr-444	264	38	making	make	VERB
ftr-444	264	39	either	either	PRON
ftr-444	264	40	of	of	ADP
ftr-444	264	41	these	these	DET
ftr-444	264	42	determinations	determination	NOUN
ftr-444	264	43	.	.	PUNCT
ftr-444	265	1	if	if	SCONJ
ftr-444	265	2	softco	softco	NOUN
ftr-444	265	3	entered	enter	VERB
ftr-444	265	4	into	into	ADP
ftr-444	265	5	transactions	transaction	NOUN
ftr-444	265	6	which	which	PRON
ftr-444	265	7	were	be	AUX
ftr-444	265	8	sales	sale	NOUN
ftr-444	265	9	under	under	ADP
ftr-444	265	10	the	the	DET
ftr-444	265	11	regulation	regulation	NOUN
ftr-444	265	12	but	but	CCONJ
ftr-444	265	13	received	receive	VERB
ftr-444	265	14	payments	payment	NOUN
ftr-444	265	15	which	which	PRON
ftr-444	265	16	were	be	AUX
ftr-444	265	17	contingent	contingent	ADJ
ftr-444	265	18	on	on	ADP
ftr-444	265	19	the	the	DET
ftr-444	265	20	customer	customer	NOUN
ftr-444	265	21	's	's	PART
ftr-444	265	22	use	use	NOUN
ftr-444	265	23	of	of	ADP
ftr-444	265	24	the	the	DET
ftr-444	265	25	program	program	NOUN
ftr-444	265	26	transferred	transfer	VERB
ftr-444	265	27	,	,	PUNCT
ftr-444	265	28	it	it	PRON
ftr-444	265	29	is	be	AUX
ftr-444	265	30	possible	possible	ADJ
ftr-444	265	31	that	that	SCONJ
ftr-444	265	32	the	the	DET
ftr-444	265	33	"	"	PUNCT
ftr-444	265	34	royalty	royalty	NOUN
ftr-444	265	35	"	"	PUNCT
ftr-444	265	36	source	source	NOUN
ftr-444	265	37	rule	rule	NOUN
ftr-444	265	38	of	of	ADP
ftr-444	265	39	§	§	PROPN
ftr-444	265	40	865(d	865(d	PROPN
ftr-444	265	41	)	)	PUNCT
ftr-444	265	42	would	would	AUX
ftr-444	265	43	apply	apply	VERB
ftr-444	265	44	even	even	ADV
ftr-444	265	45	though	though	SCONJ
ftr-444	265	46	the	the	DET
ftr-444	265	47	transaction	transaction	NOUN
ftr-444	265	48	was	be	AUX
ftr-444	265	49	not	not	PART
ftr-444	265	50	characterized	characterize	VERB
ftr-444	265	51	as	as	ADP
ftr-444	265	52	a	a	DET
ftr-444	265	53	license	license	NOUN
ftr-444	265	54	.	.	PUNCT
ftr-444	266	1	41	41	NUM
ftr-444	266	2	.	.	PUNCT
ftr-444	267	1	see	see	VERB
ftr-444	267	2	regs	reg	NOUN
ftr-444	267	3	.	.	PUNCT
ftr-444	268	1	§	§	PROPN
ftr-444	268	2	1.861	1.861	NUM
ftr-444	268	3	-	-	PUNCT
ftr-444	268	4	7(c	7(c	NUM
ftr-444	268	5	)	)	PUNCT
ftr-444	268	6	.	.	PUNCT
ftr-444	269	1	42	42	NUM
ftr-444	269	2	.	.	PUNCT
ftr-444	270	1	see	see	VERB
ftr-444	270	2	u.c.c	u.c.c	ADP
ftr-444	270	3	.	.	PUNCT
ftr-444	271	1	§	§	PROPN
ftr-444	271	2	§	§	PROPN
ftr-444	271	3	2	2	NUM
ftr-444	271	4	-	-	SYM
ftr-444	271	5	319	319	NUM
ftr-444	271	6	,	,	PUNCT
ftr-444	271	7	2	2	NUM
ftr-444	271	8	-	-	SYM
ftr-444	271	9	323	323	NUM
ftr-444	271	10	,	,	PUNCT
ftr-444	271	11	and	and	CCONJ
ftr-444	271	12	2	2	NUM
ftr-444	271	13	-	-	SYM
ftr-444	271	14	401	401	NUM
ftr-444	271	15	.	.	PUNCT
ftr-444	272	1	43	43	NUM
ftr-444	272	2	.	.	PUNCT
ftr-444	273	1	see	see	VERB
ftr-444	273	2	,	,	PUNCT
ftr-444	273	3	e.g.	e.g.	ADV
ftr-444	273	4	,	,	PUNCT
ftr-444	273	5	ned	ned	PROPN
ftr-444	273	6	mcguire	mcguire	PROPN
ftr-444	273	7	et	et	PROPN
ftr-444	273	8	al	al	PROPN
ftr-444	273	9	.	.	PROPN
ftr-444	273	10	,	,	PUNCT
ftr-444	273	11	deloitte	deloitte	PROPN
ftr-444	273	12	&	&	CCONJ
ftr-444	273	13	touche	touche	PROPN
ftr-444	273	14	llp	llp	PROPN
ftr-444	273	15	,	,	PUNCT
ftr-444	273	16	deloitte	deloitte	PROPN
ftr-444	273	17	&	&	CCONJ
ftr-444	273	18	touche	touche	PROPN
ftr-444	273	19	offers	offer	VERB
ftr-444	273	20	comments	comment	NOUN
ftr-444	273	21	on	on	ADP
ftr-444	273	22	tax	tax	NOUN
ftr-444	273	23	policy	policy	NOUN
ftr-444	273	24	implications	implication	NOUN
ftr-444	273	25	of	of	ADP
ftr-444	273	26	global	global	ADJ
ftr-444	273	27	electronic	electronic	ADJ
ftr-444	273	28	commerce	commerce	NOUN
ftr-444	273	29	,	,	PUNCT
ftr-444	273	30	15	15	NUM
ftr-444	273	31	tax	tax	NOUN
ftr-444	273	32	notes	note	NOUN
ftr-444	273	33	int'l	int'l	ADP
ftr-444	273	34	1483	1483	NUM
ftr-444	273	35	(	(	PUNCT
ftr-444	273	36	nov	nov	PROPN
ftr-444	273	37	.	.	PROPN
ftr-444	273	38	3	3	NUM
ftr-444	273	39	,	,	PUNCT
ftr-444	273	40	1997	1997	NUM
ftr-444	273	41	)	)	PUNCT
ftr-444	273	42	.	.	PUNCT
ftr-444	274	1	1999	1999	NUM
ftr-444	274	2	]	]	PUNCT
ftr-444	274	3	florida	florida	PROPN
ftr-444	274	4	tax	tax	PROPN
ftr-444	274	5	review	review	NOUN
ftr-444	274	6	"	"	PUNCT
ftr-444	274	7	goods	good	NOUN
ftr-444	274	8	"	"	PUNCT
ftr-444	274	9	can	can	AUX
ftr-444	274	10	not	not	PART
ftr-444	274	11	be	be	AUX
ftr-444	274	12	"	"	PUNCT
ftr-444	274	13	lost	lose	VERB
ftr-444	274	14	.	.	PUNCT
ftr-444	274	15	"	"	PUNCT
ftr-444	275	1	if	if	SCONJ
ftr-444	275	2	there	there	PRON
ftr-444	275	3	is	be	VERB
ftr-444	275	4	a	a	DET
ftr-444	275	5	malfunction	malfunction	NOUN
ftr-444	275	6	in	in	ADP
ftr-444	275	7	the	the	DET
ftr-444	275	8	telephone	telephone	NOUN
ftr-444	275	9	transmission	transmission	NOUN
ftr-444	275	10	,	,	PUNCT
ftr-444	275	11	softco	softco	NOUN
ftr-444	275	12	will	will	AUX
ftr-444	275	13	simply	simply	ADV
ftr-444	275	14	transmit	transmit	VERB
ftr-444	275	15	the	the	DET
ftr-444	275	16	program	program	NOUN
ftr-444	275	17	again	again	ADV
ftr-444	275	18	.	.	PUNCT
ftr-444	276	1	even	even	ADV
ftr-444	276	2	if	if	SCONJ
ftr-444	276	3	there	there	PRON
ftr-444	276	4	could	could	AUX
ftr-444	276	5	be	be	AUX
ftr-444	276	6	a	a	DET
ftr-444	276	7	"	"	PUNCT
ftr-444	276	8	loss	loss	NOUN
ftr-444	276	9	,	,	PUNCT
ftr-444	276	10	"	"	PUNCT
ftr-444	276	11	it	it	PRON
ftr-444	276	12	is	be	AUX
ftr-444	276	13	impossible	impossible	ADJ
ftr-444	276	14	to	to	PART
ftr-444	276	15	say	say	VERB
ftr-444	276	16	"	"	PUNCT
ftr-444	276	17	where	where	SCONJ
ftr-444	276	18	"	"	PUNCT
ftr-444	276	19	this	this	DET
ftr-444	276	20	loss	loss	NOUN
ftr-444	276	21	occurred	occur	VERB
ftr-444	276	22	;	;	PUNCT
ftr-444	276	23	since	since	SCONJ
ftr-444	276	24	the	the	DET
ftr-444	276	25	transmission	transmission	NOUN
ftr-444	276	26	is	be	AUX
ftr-444	276	27	instantaneous	instantaneous	ADJ
ftr-444	276	28	,	,	PUNCT
ftr-444	276	29	there	there	PRON
ftr-444	276	30	is	be	VERB
ftr-444	276	31	no	no	DET
ftr-444	276	32	period	period	NOUN
ftr-444	276	33	of	of	ADP
ftr-444	276	34	time	time	NOUN
ftr-444	276	35	separating	separate	VERB
ftr-444	276	36	the	the	DET
ftr-444	276	37	"	"	PUNCT
ftr-444	276	38	shipping	shipping	NOUN
ftr-444	276	39	of	of	ADP
ftr-444	276	40	the	the	DET
ftr-444	276	41	goods	good	NOUN
ftr-444	276	42	"	"	PUNCT
ftr-444	276	43	and	and	CCONJ
ftr-444	276	44	their	their	PRON
ftr-444	276	45	"	"	PUNCT
ftr-444	276	46	delivery	delivery	NOUN
ftr-444	276	47	.	.	PUNCT
ftr-444	276	48	"	"	PUNCT
ftr-444	277	1	the	the	DET
ftr-444	277	2	regulation	regulation	NOUN
ftr-444	277	3	declines	decline	VERB
ftr-444	277	4	to	to	PART
ftr-444	277	5	resolve	resolve	VERB
ftr-444	277	6	this	this	DET
ftr-444	277	7	question	question	NOUN
ftr-444	277	8	.	.	PUNCT
ftr-444	278	1	the	the	DET
ftr-444	278	2	preamble	preamble	NOUN
ftr-444	278	3	refers	refer	VERB
ftr-444	278	4	to	to	ADP
ftr-444	278	5	the	the	DET
ftr-444	278	6	issue	issue	NOUN
ftr-444	278	7	of	of	ADP
ftr-444	278	8	determining	determine	VERB
ftr-444	278	9	the	the	DET
ftr-444	278	10	place	place	NOUN
ftr-444	278	11	of	of	ADP
ftr-444	278	12	sale	sale	NOUN
ftr-444	278	13	under	under	ADP
ftr-444	278	14	the	the	DET
ftr-444	278	15	passage	passage	NOUN
ftr-444	278	16	of	of	ADP
ftr-444	278	17	title	title	NOUN
ftr-444	278	18	rule	rule	NOUN
ftr-444	278	19	,	,	PUNCT
ftr-444	278	20	notes	note	VERB
ftr-444	278	21	that	that	SCONJ
ftr-444	278	22	"	"	PUNCT
ftr-444	278	23	the	the	DET
ftr-444	278	24	parties	party	NOUN
ftr-444	278	25	in	in	ADP
ftr-444	278	26	many	many	ADJ
ftr-444	278	27	cases	case	NOUN
ftr-444	278	28	[	[	X
ftr-444	278	29	apparently	apparently	ADV
ftr-444	278	30	referring	refer	VERB
ftr-444	278	31	to	to	ADP
ftr-444	278	32	transactions	transaction	NOUN
ftr-444	278	33	in	in	ADP
ftr-444	278	34	physical	physical	ADJ
ftr-444	278	35	goods	good	NOUN
ftr-444	278	36	]	]	PUNCT
ftr-444	278	37	can	can	AUX
ftr-444	278	38	agree	agree	VERB
ftr-444	278	39	on	on	ADP
ftr-444	278	40	where	where	SCONJ
ftr-444	278	41	title	title	NOUN
ftr-444	278	42	passes	pass	VERB
ftr-444	278	43	"	"	PUNCT
ftr-444	278	44	and	and	CCONJ
ftr-444	278	45	concludes	conclude	VERB
ftr-444	278	46	that	that	SCONJ
ftr-444	278	47	transactions	transaction	NOUN
ftr-444	278	48	in	in	ADP
ftr-444	278	49	computer	computer	NOUN
ftr-444	278	50	programs	program	NOUN
ftr-444	278	51	"	"	PUNCT
ftr-444	278	52	will	will	AUX
ftr-444	278	53	be	be	AUX
ftr-444	278	54	sourced	source	VERB
ftr-444	278	55	under	under	ADP
ftr-444	278	56	similar	similar	ADJ
ftr-444	278	57	principles	principle	NOUN
ftr-444	278	58	.	.	PUNCT
ftr-444	279	1	"44	"44	PUNCT
ftr-444	279	2	this	this	PRON
ftr-444	279	3	indicates	indicate	VERB
ftr-444	279	4	that	that	SCONJ
ftr-444	279	5	the	the	DET
ftr-444	279	6	sensible	sensible	ADJ
ftr-444	279	7	answer	answer	NOUN
ftr-444	279	8	is	be	AUX
ftr-444	279	9	to	to	PART
ftr-444	279	10	treat	treat	VERB
ftr-444	279	11	title	title	NOUN
ftr-444	279	12	as	as	ADP
ftr-444	279	13	passing	pass	VERB
ftr-444	279	14	from	from	ADP
ftr-444	279	15	softco	softco	NOUN
ftr-444	279	16	to	to	ADP
ftr-444	279	17	the	the	DET
ftr-444	279	18	customer	customer	NOUN
ftr-444	279	19	when	when	SCONJ
ftr-444	279	20	softco	softco	NOUN
ftr-444	279	21	transmits	transmit	VERB
ftr-444	279	22	the	the	DET
ftr-444	279	23	program	program	NOUN
ftr-444	279	24	in	in	ADP
ftr-444	279	25	bermuda	bermuda	PROPN
ftr-444	279	26	.	.	PUNCT
ftr-444	280	1	as	as	ADP
ftr-444	280	2	the	the	DET
ftr-444	280	3	treasury	treasury	PROPN
ftr-444	280	4	white	white	PROPN
ftr-444	280	5	paper	paper	PROPN
ftr-444	280	6	states,45	states,45	NOUN
ftr-444	280	7	it	it	PRON
ftr-444	280	8	is	be	AUX
ftr-444	280	9	undesirable	undesirable	ADJ
ftr-444	280	10	to	to	PART
ftr-444	280	11	have	have	VERB
ftr-444	280	12	transactions	transaction	NOUN
ftr-444	280	13	effected	effect	VERB
ftr-444	280	14	on	on	ADP
ftr-444	280	15	the	the	DET
ftr-444	280	16	internet	internet	NOUN
ftr-444	280	17	treated	treat	VERB
ftr-444	280	18	differently	differently	ADV
ftr-444	280	19	from	from	ADP
ftr-444	280	20	transactions	transaction	NOUN
ftr-444	280	21	effected	effect	VERB
ftr-444	280	22	by	by	ADP
ftr-444	280	23	traditional	traditional	ADJ
ftr-444	280	24	means	mean	NOUN
ftr-444	280	25	;	;	PUNCT
ftr-444	280	26	and	and	CCONJ
ftr-444	280	27	no	no	ADV
ftr-444	280	28	doubt	doubt	ADV
ftr-444	280	29	if	if	SCONJ
ftr-444	280	30	softco	softco	NOUN
ftr-444	280	31	had	have	AUX
ftr-444	280	32	delivered	deliver	VERB
ftr-444	280	33	the	the	DET
ftr-444	280	34	program	program	NOUN
ftr-444	280	35	by	by	ADP
ftr-444	280	36	shipping	ship	VERB
ftr-444	280	37	it	it	PRON
ftr-444	280	38	on	on	ADP
ftr-444	280	39	an	an	DET
ftr-444	280	40	encoded	encode	VERB
ftr-444	280	41	cd	cd	NOUN
ftr-444	280	42	,	,	PUNCT
ftr-444	280	43	for	for	ADP
ftr-444	280	44	example	example	NOUN
ftr-444	280	45	,	,	PUNCT
ftr-444	280	46	it	it	PRON
ftr-444	280	47	would	would	AUX
ftr-444	280	48	have	have	AUX
ftr-444	280	49	specified	specify	VERB
ftr-444	280	50	that	that	PRON
ftr-444	280	51	title	title	NOUN
ftr-444	280	52	would	would	AUX
ftr-444	280	53	pass	pass	VERB
ftr-444	280	54	to	to	ADP
ftr-444	280	55	the	the	DET
ftr-444	280	56	customer	customer	NOUN
ftr-444	280	57	in	in	ADP
ftr-444	280	58	bermuda	bermuda	NOUN
ftr-444	280	59	.	.	PUNCT
ftr-444	281	1	if	if	SCONJ
ftr-444	281	2	necessary	necessary	ADJ
ftr-444	281	3	,	,	PUNCT
ftr-444	281	4	softco	softco	NOUN
ftr-444	281	5	can	can	AUX
ftr-444	281	6	add	add	VERB
ftr-444	281	7	to	to	ADP
ftr-444	281	8	its	its	PRON
ftr-444	281	9	transmission	transmission	NOUN
ftr-444	281	10	a	a	DET
ftr-444	281	11	blurb	blurb	NOUN
ftr-444	281	12	to	to	ADP
ftr-444	281	13	the	the	DET
ftr-444	281	14	effect	effect	NOUN
ftr-444	281	15	that	that	SCONJ
ftr-444	281	16	for	for	ADP
ftr-444	281	17	tax	tax	NOUN
ftr-444	281	18	purposes	purpose	NOUN
ftr-444	281	19	,	,	PUNCT
ftr-444	281	20	title	title	NOUN
ftr-444	281	21	is	be	AUX
ftr-444	281	22	deemed	deem	VERB
ftr-444	281	23	to	to	PART
ftr-444	281	24	pass	pass	VERB
ftr-444	281	25	in	in	ADP
ftr-444	281	26	bermuda	bermuda	NOUN
ftr-444	281	27	.	.	PUNCT
ftr-444	282	1	2	2	X
ftr-444	282	2	.	.	X
ftr-444	282	3	hicome	hicome	NOUN
ftr-444	282	4	from	from	ADP
ftr-444	282	5	the	the	DET
ftr-444	282	6	production	production	NOUN
ftr-444	282	7	of	of	ADP
ftr-444	282	8	personal	personal	ADJ
ftr-444	282	9	property.-income	property.-income	PROPN
ftr-444	282	10	from	from	ADP
ftr-444	282	11	the	the	DET
ftr-444	282	12	production	production	NOUN
ftr-444	282	13	and	and	CCONJ
ftr-444	282	14	sale	sale	NOUN
ftr-444	282	15	(	(	PUNCT
ftr-444	282	16	as	as	SCONJ
ftr-444	282	17	opposed	oppose	VERB
ftr-444	282	18	to	to	ADP
ftr-444	282	19	the	the	DET
ftr-444	282	20	purchase	purchase	NOUN
ftr-444	282	21	and	and	CCONJ
ftr-444	282	22	resale	resale	NOUN
ftr-444	282	23	)	)	PUNCT
ftr-444	282	24	of	of	ADP
ftr-444	282	25	personal	personal	ADJ
ftr-444	282	26	property	property	NOUN
ftr-444	282	27	has	have	VERB
ftr-444	282	28	a	a	DET
ftr-444	282	29	split	split	ADJ
ftr-444	282	30	source	source	NOUN
ftr-444	282	31	.	.	PUNCT
ftr-444	283	1	a	a	DET
ftr-444	283	2	portion	portion	NOUN
ftr-444	283	3	is	be	AUX
ftr-444	283	4	considered	consider	VERB
ftr-444	283	5	to	to	PART
ftr-444	283	6	be	be	AUX
ftr-444	283	7	sourced	source	VERB
ftr-444	283	8	where	where	SCONJ
ftr-444	283	9	the	the	DET
ftr-444	283	10	personal	personal	ADJ
ftr-444	283	11	property	property	NOUN
ftr-444	283	12	is	be	AUX
ftr-444	283	13	produced	produce	VERB
ftr-444	283	14	and	and	CCONJ
ftr-444	283	15	a	a	DET
ftr-444	283	16	portion	portion	NOUN
ftr-444	283	17	where	where	SCONJ
ftr-444	283	18	the	the	DET
ftr-444	283	19	sales	sale	NOUN
ftr-444	283	20	income	income	NOUN
ftr-444	283	21	is	be	AUX
ftr-444	283	22	derived	derive	VERB
ftr-444	283	23	.	.	PUNCT
ftr-444	284	1	income	income	NOUN
ftr-444	284	2	attributable	attributable	ADJ
ftr-444	284	3	to	to	ADP
ftr-444	284	4	the	the	DET
ftr-444	284	5	production	production	NOUN
ftr-444	284	6	of	of	ADP
ftr-444	284	7	personal	personal	ADJ
ftr-444	284	8	property	property	NOUN
ftr-444	284	9	in	in	ADP
ftr-444	284	10	the	the	DET
ftr-444	284	11	united	united	PROPN
ftr-444	284	12	states	states	PROPN
ftr-444	284	13	is	be	AUX
ftr-444	284	14	u.s.-source	u.s.-source	NOUN
ftr-444	284	15	income,46	income,46	PROPN
ftr-444	284	16	and	and	CCONJ
ftr-444	284	17	will	will	AUX
ftr-444	284	18	be	be	AUX
ftr-444	284	19	treated	treat	VERB
ftr-444	284	20	as	as	ADP
ftr-444	284	21	effectively	effectively	ADV
ftr-444	284	22	connected	connected	ADJ
ftr-444	284	23	income.47	income.47	NOUN
ftr-444	284	24	the	the	DET
ftr-444	284	25	term	term	NOUN
ftr-444	284	26	"	"	PUNCT
ftr-444	284	27	produced	produce	VERB
ftr-444	284	28	"	"	PUNCT
ftr-444	284	29	in	in	SCONJ
ftr-444	284	30	the	the	DET
ftr-444	284	31	united	united	PROPN
ftr-444	284	32	states	states	PROPN
ftr-444	284	33	is	be	AUX
ftr-444	284	34	defined	define	VERB
ftr-444	284	35	to	to	PART
ftr-444	284	36	include	include	VERB
ftr-444	284	37	"	"	PUNCT
ftr-444	284	38	created	create	VERB
ftr-444	284	39	,	,	PUNCT
ftr-444	284	40	fabricated	fabricate	VERB
ftr-444	284	41	,	,	PUNCT
ftr-444	284	42	.	.	PUNCT
ftr-444	284	43	.	.	PUNCT
ftr-444	285	1	.	.	PUNCT
ftr-444	286	1	processed	process	VERB
ftr-444	286	2	...	...	PUNCT
ftr-444	287	1	[	[	X
ftr-444	287	2	or	or	CCONJ
ftr-444	287	3	]	]	PUNCT
ftr-444	287	4	manufactured	manufacture	VERB
ftr-444	287	5	.	.	PUNCT
ftr-444	287	6	.	.	PUNCT
ftr-444	288	1	..	..	PUNCT
ftr-444	288	2	"	"	PUNCT
ftr-444	288	3	"	"	PUNCT
ftr-444	288	4	this	this	PRON
ftr-444	288	5	suggests	suggest	VERB
ftr-444	288	6	the	the	DET
ftr-444	288	7	possibility	possibility	NOUN
ftr-444	288	8	that	that	SCONJ
ftr-444	288	9	some	some	DET
ftr-444	288	10	portion	portion	NOUN
ftr-444	288	11	of	of	ADP
ftr-444	288	12	the	the	DET
ftr-444	288	13	income	income	NOUN
ftr-444	288	14	derived	derive	VERB
ftr-444	288	15	by	by	ADP
ftr-444	288	16	softco	softco	NOUN
ftr-444	288	17	from	from	ADP
ftr-444	288	18	sales	sale	NOUN
ftr-444	288	19	-	-	PUNCT
ftr-444	288	20	to	to	ADP
ftr-444	288	21	either	either	CCONJ
ftr-444	288	22	u.s	u.s	PROPN
ftr-444	288	23	.	.	PROPN
ftr-444	288	24	or	or	CCONJ
ftr-444	288	25	foreign	foreign	ADJ
ftr-444	288	26	customers	customer	NOUN
ftr-444	288	27	-	-	PUNCT
ftr-444	288	28	of	of	ADP
ftr-444	288	29	software	software	NOUN
ftr-444	288	30	created	create	VERB
ftr-444	288	31	(	(	PUNCT
ftr-444	288	32	or	or	CCONJ
ftr-444	288	33	modified	modify	VERB
ftr-444	288	34	)	)	PUNCT
ftr-444	288	35	on	on	ADP
ftr-444	288	36	its	its	PRON
ftr-444	288	37	behalf	behalf	NOUN
ftr-444	288	38	in	in	ADP
ftr-444	288	39	the	the	DET
ftr-444	288	40	united	united	PROPN
ftr-444	288	41	states	states	PROPN
ftr-444	288	42	could	could	AUX
ftr-444	288	43	be	be	AUX
ftr-444	288	44	taxable	taxable	ADJ
ftr-444	288	45	as	as	ADP
ftr-444	288	46	effectively	effectively	ADV
ftr-444	288	47	connected	connected	ADJ
ftr-444	288	48	income	income	NOUN
ftr-444	288	49	.	.	PUNCT
ftr-444	289	1	in	in	ADP
ftr-444	289	2	the	the	DET
ftr-444	289	3	present	present	ADJ
ftr-444	289	4	context	context	NOUN
ftr-444	289	5	,	,	PUNCT
ftr-444	289	6	it	it	PRON
ftr-444	289	7	is	be	AUX
ftr-444	289	8	interesting	interesting	ADJ
ftr-444	289	9	to	to	PART
ftr-444	289	10	note	note	VERB
ftr-444	289	11	that	that	SCONJ
ftr-444	289	12	this	this	DET
ftr-444	289	13	issue	issue	NOUN
ftr-444	289	14	arises	arise	VERB
ftr-444	289	15	only	only	ADV
ftr-444	289	16	with	with	ADP
ftr-444	289	17	respect	respect	NOUN
ftr-444	289	18	to	to	ADP
ftr-444	289	19	income	income	NOUN
ftr-444	289	20	which	which	PRON
ftr-444	289	21	is	be	AUX
ftr-444	289	22	characterized	characterize	VERB
ftr-444	289	23	as	as	SCONJ
ftr-444	289	24	derived	derive	VERB
ftr-444	289	25	from	from	ADP
ftr-444	289	26	sales	sale	NOUN
ftr-444	289	27	,	,	PUNCT
ftr-444	289	28	and	and	CCONJ
ftr-444	290	1	44	44	NUM
ftr-444	290	2	.	.	PUNCT
ftr-444	291	1	t.d	t.d	PROPN
ftr-444	291	2	.	.	PROPN
ftr-444	291	3	8785	8785	NUM
ftr-444	291	4	,	,	PUNCT
ftr-444	291	5	1998	1998	NUM
ftr-444	291	6	-	-	SYM
ftr-444	291	7	42	42	NUM
ftr-444	291	8	i.r.b	i.r.b	NOUN
ftr-444	291	9	.	.	PUNCT
ftr-444	291	10	5	5	NUM
ftr-444	291	11	,	,	PUNCT
ftr-444	291	12	7	7	NUM
ftr-444	291	13	.	.	NOUN
ftr-444	291	14	45	45	NUM
ftr-444	291	15	.	.	PUNCT
ftr-444	292	1	u.s	u.s	PROPN
ftr-444	292	2	.	.	PROPN
ftr-444	292	3	dep't	dep't	NOUN
ftr-444	292	4	of	of	ADP
ftr-444	292	5	the	the	DET
ftr-444	292	6	treasury	treasury	NOUN
ftr-444	292	7	,	,	PUNCT
ftr-444	292	8	office	office	NOUN
ftr-444	292	9	of	of	ADP
ftr-444	292	10	tax	tax	NOUN
ftr-444	292	11	policy	policy	NOUN
ftr-444	292	12	,	,	PUNCT
ftr-444	292	13	selected	select	VERB
ftr-444	292	14	tax	tax	NOUN
ftr-444	292	15	policy	policy	NOUN
ftr-444	292	16	implications	implication	NOUN
ftr-444	292	17	of	of	ADP
ftr-444	292	18	global	global	ADJ
ftr-444	292	19	electronic	electronic	ADJ
ftr-444	292	20	commerce	commerce	NOUN
ftr-444	292	21	(	(	PUNCT
ftr-444	292	22	1996	1996	NUM
ftr-444	292	23	)	)	PUNCT
ftr-444	292	24	(	(	PUNCT
ftr-444	292	25	visited	visit	VERB
ftr-444	292	26	july	july	PROPN
ftr-444	292	27	21	21	NUM
ftr-444	292	28	,	,	PUNCT
ftr-444	292	29	1997	1997	NUM
ftr-444	292	30	)	)	PUNCT
ftr-444	293	1	<	<	X
ftr-444	293	2	http://www.treas.gov/taxpolicy/internet.html	http://www.treas.gov/taxpolicy/internet.html	X
ftr-444	293	3	>	>	X
ftr-444	293	4	.	.	PROPN
ftr-444	294	1	46	46	NUM
ftr-444	294	2	.	.	PUNCT
ftr-444	295	1	see	see	VERB
ftr-444	295	2	irc	irc	ADV
ftr-444	295	3	§	§	PROPN
ftr-444	295	4	863(b)(2	863(b)(2	NUM
ftr-444	295	5	)	)	PUNCT
ftr-444	295	6	.	.	PUNCT
ftr-444	296	1	47	47	NUM
ftr-444	296	2	.	.	PUNCT
ftr-444	297	1	since	since	SCONJ
ftr-444	297	2	manufacturing	manufacture	VERB
ftr-444	297	3	income	income	NOUN
ftr-444	297	4	is	be	AUX
ftr-444	297	5	not	not	PART
ftr-444	297	6	fixed	fix	VERB
ftr-444	297	7	or	or	CCONJ
ftr-444	297	8	determinable	determinable	VERB
ftr-444	297	9	annual	annual	ADJ
ftr-444	297	10	or	or	CCONJ
ftr-444	297	11	periodical	periodical	ADJ
ftr-444	297	12	income	income	NOUN
ftr-444	297	13	,	,	PUNCT
ftr-444	297	14	the	the	DET
ftr-444	297	15	"	"	PUNCT
ftr-444	297	16	per	per	X
ftr-444	297	17	se	se	X
ftr-444	297	18	"	"	PUNCT
ftr-444	297	19	rule	rule	NOUN
ftr-444	297	20	of	of	ADP
ftr-444	297	21	§	§	PROPN
ftr-444	297	22	864(c)(3	864(c)(3	NUM
ftr-444	297	23	)	)	PUNCT
ftr-444	297	24	applies	apply	VERB
ftr-444	297	25	.	.	PUNCT
ftr-444	298	1	48	48	NUM
ftr-444	298	2	.	.	PUNCT
ftr-444	298	3	regs	regs	PROPN
ftr-444	298	4	.	.	PUNCT
ftr-444	299	1	§	§	PROPN
ftr-444	299	2	1.864	1.864	NUM
ftr-444	299	3	-	-	SYM
ftr-444	299	4	1	1	NUM
ftr-444	299	5	.	.	PUNCT
ftr-444	300	1	[	[	X
ftr-444	300	2	vol	vol	NOUN
ftr-444	300	3	4:4	4:4	NUM
ftr-444	300	4	taxation	taxation	NOUN
ftr-444	300	5	of	of	ADP
ftr-444	300	6	electronic	electronic	ADJ
ftr-444	300	7	commerce	commerce	NOUN
ftr-444	300	8	not	not	PART
ftr-444	300	9	income	income	NOUN
ftr-444	300	10	characterized	characterize	VERB
ftr-444	300	11	as	as	ADP
ftr-444	300	12	rental	rental	ADJ
ftr-444	300	13	or	or	CCONJ
ftr-444	300	14	royalty	royalty	NOUN
ftr-444	300	15	income	income	NOUN
ftr-444	300	16	,	,	PUNCT
ftr-444	300	17	which	which	PRON
ftr-444	300	18	is	be	AUX
ftr-444	300	19	sourced	source	VERB
ftr-444	300	20	without	without	ADP
ftr-444	300	21	regard	regard	NOUN
ftr-444	300	22	to	to	ADP
ftr-444	300	23	where	where	SCONJ
ftr-444	300	24	the	the	DET
ftr-444	300	25	leased	lease	VERB
ftr-444	300	26	or	or	CCONJ
ftr-444	300	27	licensed	licensed	ADJ
ftr-444	300	28	property	property	NOUN
ftr-444	300	29	was	be	AUX
ftr-444	300	30	produced	produce	VERB
ftr-444	300	31	.	.	PUNCT
ftr-444	300	32	"	"	PUNCT
ftr-444	301	1	it	it	PRON
ftr-444	301	2	appears	appear	VERB
ftr-444	301	3	,	,	PUNCT
ftr-444	301	4	however	however	ADV
ftr-444	301	5	,	,	PUNCT
ftr-444	301	6	that	that	SCONJ
ftr-444	301	7	softco	softco	NOUN
ftr-444	301	8	will	will	AUX
ftr-444	301	9	not	not	PART
ftr-444	301	10	be	be	AUX
ftr-444	301	11	considered	consider	VERB
ftr-444	301	12	to	to	PART
ftr-444	301	13	derive	derive	VERB
ftr-444	301	14	income	income	NOUN
ftr-444	301	15	from	from	ADP
ftr-444	301	16	manufacturing	manufacturing	NOUN
ftr-444	301	17	or	or	CCONJ
ftr-444	301	18	production	production	NOUN
ftr-444	301	19	in	in	ADP
ftr-444	301	20	the	the	DET
ftr-444	301	21	united	united	PROPN
ftr-444	301	22	states	states	PROPN
ftr-444	301	23	.	.	PUNCT
ftr-444	302	1	the	the	DET
ftr-444	302	2	applicable	applicable	ADJ
ftr-444	302	3	regulation	regulation	NOUN
ftr-444	302	4	provides	provide	VERB
ftr-444	302	5	that	that	SCONJ
ftr-444	302	6	,	,	PUNCT
ftr-444	302	7	in	in	ADP
ftr-444	302	8	determining	determine	VERB
ftr-444	302	9	whether	whether	SCONJ
ftr-444	302	10	income	income	NOUN
ftr-444	302	11	is	be	AUX
ftr-444	302	12	derived	derive	VERB
ftr-444	302	13	in	in	ADP
ftr-444	302	14	part	part	NOUN
ftr-444	302	15	from	from	ADP
ftr-444	302	16	production	production	NOUN
ftr-444	302	17	in	in	ADP
ftr-444	302	18	the	the	DET
ftr-444	302	19	united	united	PROPN
ftr-444	302	20	states	states	PROPN
ftr-444	302	21	,	,	PUNCT
ftr-444	302	22	"	"	PUNCT
ftr-444	302	23	the	the	DET
ftr-444	302	24	only	only	ADJ
ftr-444	302	25	production	production	NOUN
ftr-444	302	26	activities	activity	NOUN
ftr-444	302	27	that	that	PRON
ftr-444	302	28	are	be	AUX
ftr-444	302	29	taken	take	VERB
ftr-444	302	30	into	into	ADP
ftr-444	302	31	account	account	NOUN
ftr-444	302	32	...	...	PUNCT
ftr-444	302	33	are	be	AUX
ftr-444	302	34	those	those	PRON
ftr-444	302	35	conducted	conduct	VERB
ftr-444	302	36	directly	directly	ADV
ftr-444	302	37	by	by	ADP
ftr-444	302	38	the	the	DET
ftr-444	302	39	taxpayer	taxpayer	NOUN
ftr-444	302	40	.	.	PUNCT
ftr-444	303	1	""0	""0	NOUN
ftr-444	303	2	this	this	PRON
ftr-444	303	3	is	be	AUX
ftr-444	303	4	intended	intend	VERB
ftr-444	303	5	to	to	PART
ftr-444	303	6	preclude	preclude	VERB
ftr-444	303	7	consideration	consideration	NOUN
ftr-444	303	8	of	of	ADP
ftr-444	303	9	the	the	DET
ftr-444	303	10	activities	activity	NOUN
ftr-444	303	11	of	of	ADP
ftr-444	303	12	contract	contract	NOUN
ftr-444	303	13	manufacturers	manufacturer	NOUN
ftr-444	303	14	:	:	PUNCT
ftr-444	303	15	'	'	PUNCT
ftr-444	303	16	if	if	SCONJ
ftr-444	303	17	so	so	ADV
ftr-444	303	18	,	,	PUNCT
ftr-444	303	19	the	the	DET
ftr-444	303	20	activities	activity	NOUN
ftr-444	303	21	of	of	ADP
ftr-444	303	22	the	the	DET
ftr-444	303	23	u.s	u.s	PROPN
ftr-444	303	24	.	.	PROPN
ftr-444	303	25	programmers	programmer	NOUN
ftr-444	303	26	are	be	AUX
ftr-444	303	27	not	not	PART
ftr-444	303	28	to	to	PART
ftr-444	303	29	be	be	AUX
ftr-444	303	30	attributed	attribute	VERB
ftr-444	303	31	to	to	ADP
ftr-444	303	32	softco	softco	NOUN
ftr-444	303	33	;	;	PUNCT
ftr-444	303	34	and	and	CCONJ
ftr-444	303	35	the	the	DET
ftr-444	303	36	income	income	NOUN
ftr-444	303	37	of	of	ADP
ftr-444	303	38	softco	softco	NOUN
ftr-444	303	39	is	be	AUX
ftr-444	303	40	to	to	PART
ftr-444	303	41	be	be	AUX
ftr-444	303	42	characterized	characterize	VERB
ftr-444	303	43	in	in	ADP
ftr-444	303	44	its	its	PRON
ftr-444	303	45	entirety	entirety	NOUN
ftr-444	303	46	as	as	ADP
ftr-444	303	47	income	income	NOUN
ftr-444	303	48	from	from	ADP
ftr-444	303	49	the	the	DET
ftr-444	303	50	sale	sale	NOUN
ftr-444	303	51	of	of	ADP
ftr-444	303	52	personal	personal	ADJ
ftr-444	303	53	property	property	NOUN
ftr-444	303	54	.	.	PUNCT
ftr-444	304	1	based	base	VERB
ftr-444	304	2	on	on	ADP
ftr-444	304	3	the	the	DET
ftr-444	304	4	foregoing	foregoing	NOUN
ftr-444	304	5	,	,	PUNCT
ftr-444	304	6	one	one	PRON
ftr-444	304	7	would	would	AUX
ftr-444	304	8	at	at	ADV
ftr-444	304	9	least	least	ADJ
ftr-444	304	10	tentatively	tentatively	ADV
ftr-444	304	11	conclude	conclude	VERB
ftr-444	304	12	that	that	SCONJ
ftr-444	304	13	softco	softco	NOUN
ftr-444	304	14	does	do	AUX
ftr-444	304	15	not	not	PART
ftr-444	304	16	derive	derive	VERB
ftr-444	304	17	income	income	NOUN
ftr-444	304	18	from	from	ADP
ftr-444	304	19	the	the	DET
ftr-444	304	20	production	production	NOUN
ftr-444	304	21	of	of	ADP
ftr-444	304	22	personal	personal	ADJ
ftr-444	304	23	property	property	NOUN
ftr-444	304	24	in	in	ADP
ftr-444	304	25	the	the	DET
ftr-444	304	26	united	united	PROPN
ftr-444	304	27	states	states	PROPN
ftr-444	304	28	.	.	PUNCT
ftr-444	305	1	(	(	PUNCT
ftr-444	305	2	of	of	ADP
ftr-444	305	3	course	course	NOUN
ftr-444	305	4	,	,	PUNCT
ftr-444	305	5	to	to	ADP
ftr-444	305	6	the	the	DET
ftr-444	305	7	extent	extent	NOUN
ftr-444	305	8	that	that	SCONJ
ftr-444	305	9	softco	softco	NOUN
ftr-444	305	10	deals	deal	NOUN
ftr-444	305	11	in	in	ADP
ftr-444	305	12	software	software	NOUN
ftr-444	305	13	programs	program	NOUN
ftr-444	305	14	which	which	PRON
ftr-444	305	15	it	it	PRON
ftr-444	305	16	does	do	AUX
ftr-444	305	17	not	not	PART
ftr-444	305	18	develop	develop	VERB
ftr-444	305	19	or	or	CCONJ
ftr-444	305	20	develops	develop	VERB
ftr-444	305	21	outside	outside	ADP
ftr-444	305	22	the	the	DET
ftr-444	305	23	united	united	PROPN
ftr-444	305	24	states	states	PROPN
ftr-444	305	25	,	,	PUNCT
ftr-444	305	26	there	there	PRON
ftr-444	305	27	can	can	AUX
ftr-444	305	28	be	be	AUX
ftr-444	305	29	no	no	DET
ftr-444	305	30	u.s.-source	u.s.-source	NOUN
ftr-444	305	31	production	production	NOUN
ftr-444	305	32	income	income	NOUN
ftr-444	305	33	.	.	PUNCT
ftr-444	305	34	)	)	PUNCT
ftr-444	306	1	3	3	X
ftr-444	306	2	.	.	PUNCT
ftr-444	306	3	rental	rental	NOUN
ftr-444	306	4	inconze.-under	inconze.-under	NOUN
ftr-444	306	5	the	the	DET
ftr-444	306	6	regulation	regulation	NOUN
ftr-444	306	7	,	,	PUNCT
ftr-444	306	8	income	income	NOUN
ftr-444	306	9	derived	derive	VERB
ftr-444	306	10	from	from	ADP
ftr-444	306	11	transferring	transfer	VERB
ftr-444	306	12	a	a	DET
ftr-444	306	13	"	"	PUNCT
ftr-444	306	14	copyrighted	copyright	VERB
ftr-444	306	15	article	article	NOUN
ftr-444	306	16	"	"	PUNCT
ftr-444	306	17	(	(	PUNCT
ftr-444	306	18	as	as	SCONJ
ftr-444	306	19	opposed	oppose	VERB
ftr-444	306	20	to	to	ADP
ftr-444	306	21	a	a	DET
ftr-444	306	22	"	"	PUNCT
ftr-444	306	23	copyright	copyright	NOUN
ftr-444	306	24	right	right	NOUN
ftr-444	306	25	"	"	PUNCT
ftr-444	306	26	)	)	PUNCT
ftr-444	306	27	can	can	AUX
ftr-444	306	28	be	be	AUX
ftr-444	306	29	treated	treat	VERB
ftr-444	306	30	as	as	ADP
ftr-444	306	31	rental	rental	ADJ
ftr-444	306	32	income	income	NOUN
ftr-444	306	33	if	if	SCONJ
ftr-444	306	34	the	the	DET
ftr-444	306	35	customer	customer	NOUN
ftr-444	306	36	is	be	AUX
ftr-444	306	37	granted	grant	VERB
ftr-444	306	38	the	the	DET
ftr-444	306	39	right	right	NOUN
ftr-444	306	40	to	to	PART
ftr-444	306	41	use	use	VERB
ftr-444	306	42	the	the	DET
ftr-444	306	43	program	program	NOUN
ftr-444	306	44	for	for	ADP
ftr-444	306	45	only	only	ADV
ftr-444	306	46	a	a	DET
ftr-444	306	47	limited	limited	ADJ
ftr-444	306	48	period	period	NOUN
ftr-444	306	49	of	of	ADP
ftr-444	306	50	time	time	NOUN
ftr-444	306	51	.	.	PUNCT
ftr-444	307	1	"2	"2	VERB
ftr-444	307	2	although	although	SCONJ
ftr-444	307	3	the	the	DET
ftr-444	307	4	regulation	regulation	NOUN
ftr-444	307	5	is	be	AUX
ftr-444	307	6	not	not	PART
ftr-444	307	7	clear	clear	ADJ
ftr-444	307	8	on	on	ADP
ftr-444	307	9	this	this	DET
ftr-444	307	10	point	point	NOUN
ftr-444	307	11	,	,	PUNCT
ftr-444	307	12	a	a	DET
ftr-444	307	13	transaction	transaction	NOUN
ftr-444	307	14	which	which	PRON
ftr-444	307	15	is	be	AUX
ftr-444	307	16	treated	treat	VERB
ftr-444	307	17	as	as	ADP
ftr-444	307	18	a	a	DET
ftr-444	307	19	rental	rental	NOUN
ftr-444	307	20	of	of	ADP
ftr-444	307	21	a	a	DET
ftr-444	307	22	copyrighted	copyright	VERB
ftr-444	307	23	article	article	NOUN
ftr-444	307	24	is	be	AUX
ftr-444	307	25	apparently	apparently	ADV
ftr-444	307	26	to	to	PART
ftr-444	307	27	be	be	AUX
ftr-444	307	28	treated	treat	VERB
ftr-444	307	29	as	as	ADP
ftr-444	307	30	the	the	DET
ftr-444	307	31	rental	rental	NOUN
ftr-444	307	32	of	of	ADP
ftr-444	307	33	tangible	tangible	ADJ
ftr-444	307	34	personal	personal	ADJ
ftr-444	307	35	property	property	NOUN
ftr-444	307	36	.	.	PUNCT
ftr-444	308	1	this	this	PRON
ftr-444	308	2	is	be	AUX
ftr-444	308	3	intuitively	intuitively	ADV
ftr-444	308	4	correct	correct	ADJ
ftr-444	308	5	in	in	ADP
ftr-444	308	6	the	the	DET
ftr-444	308	7	case	case	NOUN
ftr-444	308	8	of	of	ADP
ftr-444	308	9	the	the	DET
ftr-444	308	10	delivery	delivery	NOUN
ftr-444	308	11	of	of	ADP
ftr-444	308	12	a	a	DET
ftr-444	308	13	"	"	PUNCT
ftr-444	308	14	shrink	shrink	ADJ
ftr-444	308	15	-	-	PUNCT
ftr-444	308	16	wrap	wrap	NOUN
ftr-444	308	17	"	"	PUNCT
ftr-444	308	18	product	product	NOUN
ftr-444	308	19	,	,	PUNCT
ftr-444	308	20	embodied	embody	VERB
ftr-444	308	21	on	on	ADP
ftr-444	308	22	a	a	DET
ftr-444	308	23	cd,-3	cd,-3	ADJ
ftr-444	308	24	and	and	CCONJ
ftr-444	308	25	the	the	DET
ftr-444	308	26	regulation	regulation	NOUN
ftr-444	308	27	is	be	AUX
ftr-444	308	28	crystal	crystal	NOUN
ftr-444	308	29	clear	clear	ADJ
ftr-444	308	30	that	that	SCONJ
ftr-444	308	31	the	the	DET
ftr-444	308	32	mode	mode	NOUN
ftr-444	308	33	of	of	ADP
ftr-444	308	34	delivery	delivery	NOUN
ftr-444	308	35	will	will	AUX
ftr-444	308	36	not	not	PART
ftr-444	308	37	make	make	VERB
ftr-444	308	38	a	a	DET
ftr-444	308	39	difference	difference	NOUN
ftr-444	308	40	!	!	PUNCT
ftr-444	308	41	'	'	PUNCT
ftr-444	309	1	we	we	PRON
ftr-444	309	2	will	will	AUX
ftr-444	309	3	proceed	proceed	VERB
ftr-444	309	4	on	on	ADP
ftr-444	309	5	the	the	DET
ftr-444	309	6	assumption	assumption	NOUN
ftr-444	309	7	,	,	PUNCT
ftr-444	309	8	therefore	therefore	ADV
ftr-444	309	9	,	,	PUNCT
ftr-444	309	10	that	that	SCONJ
ftr-444	309	11	this	this	DET
ftr-444	309	12	type	type	NOUN
ftr-444	309	13	of	of	ADP
ftr-444	309	14	income	income	NOUN
ftr-444	309	15	is	be	AUX
ftr-444	309	16	characterized	characterize	VERB
ftr-444	309	17	as	as	ADP
ftr-444	309	18	income	income	NOUN
ftr-444	309	19	from	from	ADP
ftr-444	309	20	the	the	DET
ftr-444	309	21	rental	rental	NOUN
ftr-444	309	22	of	of	ADP
ftr-444	309	23	tangible	tangible	ADJ
ftr-444	309	24	personal	personal	ADJ
ftr-444	309	25	property	property	NOUN
ftr-444	309	26	;	;	PUNCT
ftr-444	309	27	if	if	SCONJ
ftr-444	309	28	this	this	PRON
ftr-444	309	29	were	be	AUX
ftr-444	309	30	not	not	PART
ftr-444	309	31	the	the	DET
ftr-444	309	32	case	case	NOUN
ftr-444	309	33	,	,	PUNCT
ftr-444	309	34	the	the	DET
ftr-444	309	35	rules	rule	NOUN
ftr-444	309	36	discussed	discuss	VERB
ftr-444	309	37	below	below	ADV
ftr-444	309	38	with	with	ADP
ftr-444	309	39	respect	respect	NOUN
ftr-444	309	40	to	to	ADP
ftr-444	309	41	royalties	royalty	NOUN
ftr-444	309	42	would	would	AUX
ftr-444	309	43	apply	apply	VERB
ftr-444	309	44	.	.	PUNCT
ftr-444	309	45	"	"	PUNCT
ftr-444	310	1	income	income	NOUN
ftr-444	310	2	from	from	ADP
ftr-444	310	3	the	the	DET
ftr-444	310	4	rental	rental	NOUN
ftr-444	310	5	of	of	ADP
ftr-444	310	6	tangible	tangible	ADJ
ftr-444	310	7	personal	personal	ADJ
ftr-444	310	8	property	property	NOUN
ftr-444	310	9	will	will	AUX
ftr-444	310	10	be	be	AUX
ftr-444	310	11	considered	consider	VERB
ftr-444	310	12	effectively	effectively	ADV
ftr-444	310	13	connected	connected	ADJ
ftr-444	310	14	income	income	NOUN
ftr-444	310	15	if	if	SCONJ
ftr-444	310	16	it	it	PRON
ftr-444	310	17	is	be	AUX
ftr-444	310	18	u.s.-source	u.s.-source	ADJ
ftr-444	310	19	income	income	NOUN
ftr-444	310	20	,	,	PUNCT
ftr-444	310	21	and	and	CCONJ
ftr-444	310	22	then	then	ADV
ftr-444	310	23	only	only	ADV
ftr-444	310	24	if	if	SCONJ
ftr-444	310	25	either	either	CCONJ
ftr-444	310	26	(	(	PUNCT
ftr-444	310	27	i	i	NOUN
ftr-444	310	28	)	)	PUNCT
ftr-444	310	29	it	it	PRON
ftr-444	310	30	is	be	AUX
ftr-444	310	31	derived	derive	VERB
ftr-444	310	32	from	from	ADP
ftr-444	310	33	assets	asset	NOUN
ftr-444	310	34	used	use	VERB
ftr-444	310	35	or	or	CCONJ
ftr-444	310	36	held	hold	VERB
ftr-444	310	37	for	for	ADP
ftr-444	310	38	use	use	NOUN
ftr-444	310	39	in	in	ADP
ftr-444	310	40	the	the	DET
ftr-444	310	41	conduct	conduct	NOUN
ftr-444	310	42	of	of	ADP
ftr-444	310	43	the	the	DET
ftr-444	310	44	united	united	PROPN
ftr-444	310	45	states	states	PROPN
ftr-444	310	46	business	business	NOUN
ftr-444	310	47	(	(	PUNCT
ftr-444	310	48	the	the	DET
ftr-444	310	49	"	"	PUNCT
ftr-444	310	50	asset	asset	NOUN
ftr-444	310	51	use	use	NOUN
ftr-444	310	52	"	"	PUNCT
ftr-444	310	53	test	test	NOUN
ftr-444	310	54	)	)	PUNCT
ftr-444	310	55	or	or	CCONJ
ftr-444	310	56	(	(	PUNCT
ftr-444	310	57	ii	ii	NOUN
ftr-444	310	58	)	)	PUNCT
ftr-444	310	59	the	the	DET
ftr-444	310	60	activities	activity	NOUN
ftr-444	310	61	of	of	ADP
ftr-444	310	62	the	the	DET
ftr-444	310	63	49	49	NUM
ftr-444	310	64	.	.	PUNCT
ftr-444	311	1	for	for	ADP
ftr-444	311	2	a	a	DET
ftr-444	311	3	discussion	discussion	NOUN
ftr-444	311	4	of	of	ADP
ftr-444	311	5	this	this	DET
ftr-444	311	6	anomaly	anomaly	NOUN
ftr-444	311	7	and	and	CCONJ
ftr-444	311	8	the	the	DET
ftr-444	311	9	possible	possible	ADJ
ftr-444	311	10	reason	reason	NOUN
ftr-444	311	11	for	for	ADP
ftr-444	311	12	it	it	PRON
ftr-444	311	13	,	,	PUNCT
ftr-444	311	14	see	see	VERB
ftr-444	311	15	proposals	proposal	NOUN
ftr-444	311	16	on	on	ADP
ftr-444	311	17	united	united	PROPN
ftr-444	311	18	states	states	PROPN
ftr-444	311	19	taxation	taxation	NOUN
ftr-444	311	20	of	of	ADP
ftr-444	311	21	foreign	foreign	ADJ
ftr-444	311	22	persons	person	NOUN
ftr-444	311	23	and	and	CCONJ
ftr-444	311	24	of	of	ADP
ftr-444	311	25	foreign	foreign	ADJ
ftr-444	311	26	income	income	NOUN
ftr-444	311	27	of	of	ADP
ftr-444	311	28	united	united	PROPN
ftr-444	311	29	states	states	PROPN
ftr-444	311	30	persons	person	NOUN
ftr-444	311	31	,	,	PUNCT
ftr-444	311	32	international	international	ADJ
ftr-444	311	33	aspects	aspect	NOUN
ftr-444	311	34	of	of	ADP
ftr-444	311	35	united	united	PROPN
ftr-444	311	36	states	states	PROPN
ftr-444	311	37	income	income	NOUN
ftr-444	311	38	taxation	taxation	NOUN
ftr-444	311	39	.	.	PUNCT
ftr-444	312	1	1986	1986	NUM
ftr-444	312	2	a.l.i	a.l.i	PROPN
ftr-444	312	3	.	.	PUNCT
ftr-444	312	4	fed	fed	PROPN
ftr-444	312	5	.	.	PUNCT
ftr-444	313	1	income	income	NOUN
ftr-444	313	2	tax	tax	NOUN
ftr-444	313	3	project	project	NOUN
ftr-444	313	4	34	34	NUM
ftr-444	313	5	-	-	SYM
ftr-444	313	6	37	37	NUM
ftr-444	313	7	(	(	PUNCT
ftr-444	313	8	may	may	PROPN
ftr-444	313	9	14	14	NUM
ftr-444	313	10	,	,	PUNCT
ftr-444	313	11	1987	1987	NUM
ftr-444	313	12	)	)	PUNCT
ftr-444	314	1	[	[	X
ftr-444	314	2	hereinafter	hereinafter	NOUN
ftr-444	314	3	all	all	DET
ftr-444	314	4	study	study	NOUN
ftr-444	314	5	)	)	PUNCT
ftr-444	314	6	.	.	PUNCT
ftr-444	315	1	50	50	NUM
ftr-444	315	2	.	.	PUNCT
ftr-444	315	3	regs	reg	NOUN
ftr-444	315	4	.	.	PUNCT
ftr-444	316	1	§	§	PROPN
ftr-444	316	2	1.863	1.863	NUM
ftr-444	316	3	-	-	SYM
ftr-444	316	4	3(a)(1)(i)(a	3(a)(1)(i)(a	NUM
ftr-444	316	5	)	)	PUNCT
ftr-444	316	6	.	.	PUNCT
ftr-444	317	1	51	51	NUM
ftr-444	317	2	.	.	PUNCT
ftr-444	318	1	see	see	AUX
ftr-444	318	2	rev	rev	PROPN
ftr-444	318	3	.	.	PROPN
ftr-444	319	1	rul	rul	PROPN
ftr-444	319	2	.	.	PUNCT
ftr-444	320	1	97	97	NUM
ftr-444	320	2	-	-	SYM
ftr-444	320	3	48	48	NUM
ftr-444	320	4	,	,	PUNCT
ftr-444	320	5	1997	1997	NUM
ftr-444	320	6	-	-	SYM
ftr-444	320	7	2	2	NUM
ftr-444	320	8	c.b	c.b	PROPN
ftr-444	320	9	.	.	PROPN
ftr-444	320	10	89	89	NUM
ftr-444	320	11	.	.	PUNCT
ftr-444	321	1	52	52	NUM
ftr-444	321	2	.	.	PUNCT
ftr-444	322	1	see	see	VERB
ftr-444	322	2	regs	reg	NOUN
ftr-444	322	3	.	.	PUNCT
ftr-444	323	1	§	§	PROPN
ftr-444	323	2	1.861	1.861	NUM
ftr-444	323	3	-	-	PUNCT
ftr-444	323	4	18(f)(2	18(f)(2	NUM
ftr-444	323	5	)	)	PUNCT
ftr-444	323	6	,	,	PUNCT
ftr-444	323	7	(	(	PUNCT
ftr-444	323	8	h	h	X
ftr-444	323	9	)	)	PUNCT
ftr-444	323	10	ex	ex	NOUN
ftr-444	323	11	.	.	NOUN
ftr-444	323	12	3	3	NUM
ftr-444	323	13	-	-	SYM
ftr-444	323	14	4	4	NUM
ftr-444	323	15	.	.	X
ftr-444	323	16	53	53	NUM
ftr-444	323	17	.	.	PUNCT
ftr-444	324	1	see	see	VERB
ftr-444	324	2	regs	reg	NOUN
ftr-444	324	3	.	.	PUNCT
ftr-444	325	1	§	§	PROPN
ftr-444	325	2	1.861	1.861	NUM
ftr-444	325	3	-	-	PUNCT
ftr-444	325	4	18(h	18(h	NUM
ftr-444	325	5	)	)	PUNCT
ftr-444	325	6	ex	ex	NOUN
ftr-444	325	7	.	.	NOUN
ftr-444	325	8	1	1	NUM
ftr-444	325	9	.	.	X
ftr-444	325	10	54	54	NUM
ftr-444	325	11	.	.	PUNCT
ftr-444	326	1	see	see	VERB
ftr-444	326	2	regs	reg	NOUN
ftr-444	326	3	.	.	PUNCT
ftr-444	327	1	§	§	PROPN
ftr-444	327	2	1.861	1.861	NUM
ftr-444	327	3	-	-	PUNCT
ftr-444	327	4	18(g)(3	18(g)(3	NUM
ftr-444	327	5	)	)	PUNCT
ftr-444	327	6	.	.	PUNCT
ftr-444	328	1	55	55	NUM
ftr-444	328	2	.	.	X
ftr-444	329	1	see	see	VERB
ftr-444	329	2	infra	infra	NOUN
ftr-444	329	3	text	text	NOUN
ftr-444	329	4	accompanying	accompany	VERB
ftr-444	329	5	notes	note	NOUN
ftr-444	329	6	64	64	NUM
ftr-444	329	7	-	-	SYM
ftr-444	329	8	69	69	NUM
ftr-444	329	9	.	.	PUNCT
ftr-444	330	1	19991	19991	NUM
ftr-444	331	1	florida	florida	PROPN
ftr-444	331	2	tax	tax	PROPN
ftr-444	331	3	review	review	PROPN
ftr-444	331	4	u.s	u.s	PROPN
ftr-444	331	5	.	.	PROPN
ftr-444	331	6	business	business	NOUN
ftr-444	331	7	were	be	AUX
ftr-444	331	8	a	a	DET
ftr-444	331	9	"	"	PUNCT
ftr-444	331	10	material	material	NOUN
ftr-444	331	11	factor	factor	NOUN
ftr-444	331	12	"	"	PUNCT
ftr-444	331	13	in	in	ADP
ftr-444	331	14	the	the	DET
ftr-444	331	15	production	production	NOUN
ftr-444	331	16	of	of	ADP
ftr-444	331	17	the	the	DET
ftr-444	331	18	income	income	NOUN
ftr-444	331	19	(	(	PUNCT
ftr-444	331	20	the	the	DET
ftr-444	331	21	"	"	PUNCT
ftr-444	331	22	business	business	NOUN
ftr-444	331	23	activities	activity	NOUN
ftr-444	331	24	"	"	PUNCT
ftr-444	331	25	test).56	test).56	PROPN
ftr-444	331	26	if	if	SCONJ
ftr-444	331	27	the	the	DET
ftr-444	331	28	rental	rental	NOUN
ftr-444	331	29	is	be	AUX
ftr-444	331	30	foreign	foreign	ADJ
ftr-444	331	31	-	-	PUNCT
ftr-444	331	32	source	source	NOUN
ftr-444	331	33	income	income	NOUN
ftr-444	331	34	,	,	PUNCT
ftr-444	331	35	it	it	PRON
ftr-444	331	36	is	be	AUX
ftr-444	331	37	not	not	PART
ftr-444	331	38	effectively	effectively	ADV
ftr-444	331	39	connected.57	connected.57	PROPN
ftr-444	331	40	income	income	NOUN
ftr-444	331	41	from	from	ADP
ftr-444	331	42	the	the	DET
ftr-444	331	43	rental	rental	NOUN
ftr-444	331	44	of	of	ADP
ftr-444	331	45	tangible	tangible	ADJ
ftr-444	331	46	property	property	NOUN
ftr-444	331	47	has	have	VERB
ftr-444	331	48	a	a	DET
ftr-444	331	49	u.s	u.s	PROPN
ftr-444	331	50	.	.	PROPN
ftr-444	331	51	source	source	NOUN
ftr-444	331	52	if	if	SCONJ
ftr-444	331	53	the	the	DET
ftr-444	331	54	property	property	NOUN
ftr-444	331	55	is	be	AUX
ftr-444	331	56	located	locate	VERB
ftr-444	331	57	in	in	ADP
ftr-444	331	58	the	the	DET
ftr-444	331	59	united	united	PROPN
ftr-444	331	60	states.58	states.58	PROPN
ftr-444	331	61	to	to	ADP
ftr-444	331	62	the	the	DET
ftr-444	331	63	extent	extent	NOUN
ftr-444	331	64	that	that	SCONJ
ftr-444	331	65	the	the	DET
ftr-444	331	66	income	income	NOUN
ftr-444	331	67	is	be	AUX
ftr-444	331	68	received	receive	VERB
ftr-444	331	69	for	for	ADP
ftr-444	331	70	the	the	DET
ftr-444	331	71	use	use	NOUN
ftr-444	331	72	of	of	ADP
ftr-444	331	73	property	property	NOUN
ftr-444	331	74	located	locate	VERB
ftr-444	331	75	outside	outside	ADP
ftr-444	331	76	the	the	DET
ftr-444	331	77	united	united	PROPN
ftr-444	331	78	states	states	PROPN
ftr-444	331	79	,	,	PUNCT
ftr-444	331	80	the	the	DET
ftr-444	331	81	income	income	NOUN
ftr-444	331	82	is	be	AUX
ftr-444	331	83	foreign	foreign	ADJ
ftr-444	331	84	-	-	PUNCT
ftr-444	331	85	source	source	NOUN
ftr-444	331	86	income.59	income.59	NOUN
ftr-444	331	87	this	this	DET
ftr-444	331	88	source	source	NOUN
ftr-444	331	89	rule	rule	NOUN
ftr-444	331	90	creates	create	VERB
ftr-444	331	91	an	an	DET
ftr-444	331	92	almost	almost	ADV
ftr-444	331	93	insoluble	insoluble	ADJ
ftr-444	331	94	problem	problem	NOUN
ftr-444	331	95	.	.	PUNCT
ftr-444	332	1	in	in	ADP
ftr-444	332	2	many	many	ADJ
ftr-444	332	3	transactions	transaction	NOUN
ftr-444	332	4	characterized	characterize	VERB
ftr-444	332	5	under	under	ADP
ftr-444	332	6	the	the	DET
ftr-444	332	7	regulation	regulation	NOUN
ftr-444	332	8	as	as	ADP
ftr-444	332	9	the	the	DET
ftr-444	332	10	transfer	transfer	NOUN
ftr-444	332	11	of	of	ADP
ftr-444	332	12	a	a	DET
ftr-444	332	13	"	"	PUNCT
ftr-444	332	14	copyrighted	copyright	VERB
ftr-444	332	15	article"-as	article"-as	ADV
ftr-444	332	16	opposed	oppose	VERB
ftr-444	332	17	to	to	ADP
ftr-444	332	18	many	many	ADJ
ftr-444	332	19	typical	typical	ADJ
ftr-444	332	20	licensing	licensing	NOUN
ftr-444	332	21	transactions	transaction	NOUN
ftr-444	332	22	-	-	PUNCT
ftr-444	332	23	there	there	PRON
ftr-444	332	24	is	be	VERB
ftr-444	332	25	no	no	DET
ftr-444	332	26	geographical	geographical	ADJ
ftr-444	332	27	limitation	limitation	NOUN
ftr-444	332	28	on	on	ADP
ftr-444	332	29	the	the	DET
ftr-444	332	30	customer	customer	NOUN
ftr-444	332	31	's	's	PART
ftr-444	332	32	use	use	NOUN
ftr-444	332	33	of	of	ADP
ftr-444	332	34	the	the	DET
ftr-444	332	35	program	program	NOUN
ftr-444	332	36	.	.	PUNCT
ftr-444	333	1	therefore	therefore	ADV
ftr-444	333	2	,	,	PUNCT
ftr-444	333	3	the	the	DET
ftr-444	333	4	use	use	NOUN
ftr-444	333	5	may	may	AUX
ftr-444	333	6	occur	occur	VERB
ftr-444	333	7	either	either	CCONJ
ftr-444	333	8	within	within	ADP
ftr-444	333	9	or	or	CCONJ
ftr-444	333	10	without	without	ADP
ftr-444	333	11	the	the	DET
ftr-444	333	12	united	united	PROPN
ftr-444	333	13	states	states	PROPN
ftr-444	333	14	.	.	PUNCT
ftr-444	334	1	softco	softco	PROPN
ftr-444	334	2	will	will	AUX
ftr-444	334	3	have	have	VERB
ftr-444	334	4	no	no	DET
ftr-444	334	5	way	way	NOUN
ftr-444	334	6	to	to	PART
ftr-444	334	7	determine	determine	VERB
ftr-444	334	8	at	at	ADP
ftr-444	334	9	the	the	DET
ftr-444	334	10	time	time	NOUN
ftr-444	334	11	of	of	ADP
ftr-444	334	12	the	the	DET
ftr-444	334	13	transaction	transaction	NOUN
ftr-444	334	14	(	(	PUNCT
ftr-444	334	15	which	which	PRON
ftr-444	334	16	,	,	PUNCT
ftr-444	334	17	on	on	ADP
ftr-444	334	18	the	the	DET
ftr-444	334	19	facts	fact	NOUN
ftr-444	334	20	given	give	VERB
ftr-444	334	21	,	,	PUNCT
ftr-444	334	22	is	be	AUX
ftr-444	334	23	when	when	SCONJ
ftr-444	334	24	it	it	PRON
ftr-444	334	25	receives	receive	VERB
ftr-444	334	26	the	the	DET
ftr-444	334	27	single	single	ADJ
ftr-444	334	28	payment	payment	NOUN
ftr-444	334	29	made	make	VERB
ftr-444	334	30	by	by	ADP
ftr-444	334	31	the	the	DET
ftr-444	334	32	customer	customer	NOUN
ftr-444	334	33	)	)	PUNCT
ftr-444	334	34	where	where	SCONJ
ftr-444	334	35	the	the	DET
ftr-444	334	36	customer	customer	NOUN
ftr-444	334	37	will	will	AUX
ftr-444	334	38	use	use	VERB
ftr-444	334	39	the	the	DET
ftr-444	334	40	program	program	NOUN
ftr-444	334	41	.	.	PUNCT
ftr-444	335	1	indeed	indeed	ADV
ftr-444	335	2	,	,	PUNCT
ftr-444	335	3	the	the	DET
ftr-444	335	4	customer	customer	NOUN
ftr-444	335	5	itself	itself	PRON
ftr-444	335	6	may	may	AUX
ftr-444	335	7	not	not	PART
ftr-444	335	8	know	know	VERB
ftr-444	335	9	the	the	DET
ftr-444	335	10	answer	answer	NOUN
ftr-444	335	11	at	at	ADP
ftr-444	335	12	that	that	DET
ftr-444	335	13	time	time	NOUN
ftr-444	335	14	,	,	PUNCT
ftr-444	335	15	since	since	SCONJ
ftr-444	335	16	its	its	PRON
ftr-444	335	17	plans	plan	NOUN
ftr-444	335	18	may	may	AUX
ftr-444	335	19	change	change	VERB
ftr-444	335	20	;	;	PUNCT
ftr-444	335	21	even	even	ADV
ftr-444	335	22	an	an	DET
ftr-444	335	23	individual	individual	ADJ
ftr-444	335	24	customer	customer	NOUN
ftr-444	335	25	is	be	AUX
ftr-444	335	26	likely	likely	ADJ
ftr-444	335	27	to	to	PART
ftr-444	335	28	take	take	VERB
ftr-444	335	29	a	a	DET
ftr-444	335	30	laptop	laptop	NOUN
ftr-444	335	31	along	along	ADV
ftr-444	335	32	whenever	whenever	SCONJ
ftr-444	335	33	he	he	PRON
ftr-444	335	34	or	or	CCONJ
ftr-444	335	35	she	she	PRON
ftr-444	335	36	works	work	VERB
ftr-444	335	37	in	in	ADP
ftr-444	335	38	another	another	DET
ftr-444	335	39	country	country	NOUN
ftr-444	335	40	.	.	PUNCT
ftr-444	336	1	there	there	PRON
ftr-444	336	2	is	be	VERB
ftr-444	336	3	some	some	DET
ftr-444	336	4	precedent	precedent	NOUN
ftr-444	336	5	of	of	ADP
ftr-444	336	6	dubious	dubious	ADJ
ftr-444	336	7	provenance	provenance	NOUN
ftr-444	336	8	for	for	ADP
ftr-444	336	9	presuming	presume	VERB
ftr-444	336	10	that	that	SCONJ
ftr-444	336	11	a	a	DET
ftr-444	336	12	u.s	u.s	PROPN
ftr-444	336	13	.	.	PROPN
ftr-444	336	14	person	person	NOUN
ftr-444	336	15	uses	use	VERB
ftr-444	336	16	property	property	NOUN
ftr-444	336	17	in	in	ADP
ftr-444	336	18	the	the	DET
ftr-444	336	19	united	united	PROPN
ftr-444	336	20	states	states	PROPN
ftr-444	336	21	unless	unless	SCONJ
ftr-444	336	22	the	the	DET
ftr-444	336	23	taxpayer	taxpayer	NOUN
ftr-444	336	24	can	can	AUX
ftr-444	336	25	prove	prove	VERB
ftr-444	336	26	otherwise	otherwise	ADV
ftr-444	336	27	;	;	PUNCT
ftr-444	336	28	'	'	PUNCT
ftr-444	336	29	and	and	CCONJ
ftr-444	336	30	it	it	PRON
ftr-444	336	31	may	may	AUX
ftr-444	336	32	be	be	AUX
ftr-444	336	33	tempting	tempting	ADJ
ftr-444	336	34	to	to	PART
ftr-444	336	35	presume	presume	VERB
ftr-444	336	36	a	a	DET
ftr-444	336	37	u.s	u.s	PROPN
ftr-444	336	38	.	.	PROPN
ftr-444	336	39	location	location	NOUN
ftr-444	336	40	if	if	SCONJ
ftr-444	336	41	the	the	DET
ftr-444	336	42	customer	customer	NOUN
ftr-444	336	43	is	be	AUX
ftr-444	336	44	located	locate	VERB
ftr-444	336	45	in	in	ADP
ftr-444	336	46	-	-	PUNCT
ftr-444	336	47	i.e.	i.e.	X
ftr-444	336	48	,	,	PUNCT
ftr-444	336	49	the	the	DET
ftr-444	336	50	software	software	NOUN
ftr-444	336	51	is	be	AUX
ftr-444	336	52	delivered	deliver	VERB
ftr-444	336	53	to	to	ADP
ftr-444	336	54	-	-	PUNCT
ftr-444	336	55	the	the	DET
ftr-444	336	56	united	united	PROPN
ftr-444	336	57	states	states	PROPN
ftr-444	336	58	(	(	PUNCT
ftr-444	336	59	and	and	CCONJ
ftr-444	336	60	,	,	PUNCT
ftr-444	336	61	presumably	presumably	ADV
ftr-444	336	62	,	,	PUNCT
ftr-444	336	63	a	a	DET
ftr-444	336	64	non	non	ADJ
ftr-444	336	65	-	-	ADJ
ftr-444	336	66	u.s	u.s	ADJ
ftr-444	336	67	.	.	PROPN
ftr-444	336	68	use	use	NOUN
ftr-444	336	69	when	when	SCONJ
ftr-444	336	70	the	the	DET
ftr-444	336	71	customer	customer	NOUN
ftr-444	336	72	is	be	AUX
ftr-444	336	73	outside	outside	ADP
ftr-444	336	74	the	the	DET
ftr-444	336	75	united	united	PROPN
ftr-444	336	76	states	states	PROPN
ftr-444	336	77	)	)	PUNCT
ftr-444	336	78	.	.	PUNCT
ftr-444	337	1	in	in	ADP
ftr-444	337	2	fact	fact	NOUN
ftr-444	337	3	,	,	PUNCT
ftr-444	337	4	however	however	ADV
ftr-444	337	5	,	,	PUNCT
ftr-444	337	6	any	any	DET
ftr-444	337	7	such	such	ADJ
ftr-444	337	8	rule	rule	NOUN
ftr-444	337	9	would	would	AUX
ftr-444	337	10	be	be	AUX
ftr-444	337	11	unworkable	unworkable	ADJ
ftr-444	337	12	.	.	PUNCT
ftr-444	338	1	the	the	DET
ftr-444	338	2	provider	provider	NOUN
ftr-444	338	3	will	will	AUX
ftr-444	338	4	often	often	ADV
ftr-444	338	5	not	not	PART
ftr-444	338	6	know	know	VERB
ftr-444	338	7	the	the	DET
ftr-444	338	8	geographical	geographical	ADJ
ftr-444	338	9	location	location	NOUN
ftr-444	338	10	of	of	ADP
ftr-444	338	11	its	its	PRON
ftr-444	338	12	customer	customer	NOUN
ftr-444	338	13	;	;	PUNCT
ftr-444	338	14	and	and	CCONJ
ftr-444	338	15	any	any	DET
ftr-444	338	16	such	such	ADJ
ftr-444	338	17	rule	rule	NOUN
ftr-444	338	18	could	could	AUX
ftr-444	338	19	be	be	AUX
ftr-444	338	20	avoided	avoid	VERB
ftr-444	338	21	by	by	ADP
ftr-444	338	22	arranging	arrange	VERB
ftr-444	338	23	for	for	ADP
ftr-444	338	24	delivery	delivery	NOUN
ftr-444	338	25	at	at	ADP
ftr-444	338	26	one	one	NUM
ftr-444	338	27	location	location	NOUN
ftr-444	338	28	followed	follow	VERB
ftr-444	338	29	by	by	ADP
ftr-444	338	30	immediate	immediate	ADJ
ftr-444	338	31	retransmission	retransmission	NOUN
ftr-444	338	32	to	to	ADP
ftr-444	338	33	another	another	PRON
ftr-444	338	34	.	.	PUNCT
ftr-444	339	1	assuming	assume	VERB
ftr-444	339	2	that	that	SCONJ
ftr-444	339	3	rental	rental	ADJ
ftr-444	339	4	income	income	NOUN
ftr-444	339	5	derived	derive	VERB
ftr-444	339	6	by	by	ADP
ftr-444	339	7	softco	softco	NOUN
ftr-444	339	8	is	be	AUX
ftr-444	339	9	found	find	VERB
ftr-444	339	10	to	to	PART
ftr-444	339	11	have	have	VERB
ftr-444	339	12	a	a	DET
ftr-444	339	13	u.s	u.s	PROPN
ftr-444	339	14	.	.	PROPN
ftr-444	339	15	source	source	NOUN
ftr-444	339	16	,	,	PUNCT
ftr-444	339	17	it	it	PRON
ftr-444	339	18	will	will	AUX
ftr-444	339	19	nevertheless	nevertheless	ADV
ftr-444	339	20	be	be	AUX
ftr-444	339	21	effectively	effectively	ADV
ftr-444	339	22	connected	connect	VERB
ftr-444	339	23	only	only	ADV
ftr-444	339	24	if	if	SCONJ
ftr-444	339	25	it	it	PRON
ftr-444	339	26	meets	meet	VERB
ftr-444	339	27	either	either	CCONJ
ftr-444	339	28	the	the	DET
ftr-444	339	29	asset	asset	NOUN
ftr-444	339	30	-	-	PUNCT
ftr-444	339	31	use	use	NOUN
ftr-444	339	32	test	test	NOUN
ftr-444	339	33	or	or	CCONJ
ftr-444	339	34	the	the	DET
ftr-444	339	35	business	business	NOUN
ftr-444	339	36	activities	activity	NOUN
ftr-444	339	37	test	test	VERB
ftr-444	339	38	.	.	PUNCT
ftr-444	340	1	the	the	DET
ftr-444	340	2	asset	asset	NOUN
ftr-444	340	3	-	-	PUNCT
ftr-444	340	4	use	use	NOUN
ftr-444	340	5	test	test	NOUN
ftr-444	340	6	ordinarily	ordinarily	ADV
ftr-444	340	7	applies	apply	VERB
ftr-444	340	8	to	to	ADP
ftr-444	340	9	passive	passive	ADJ
ftr-444	340	10	income	income	NOUN
ftr-444	340	11	arising	arise	VERB
ftr-444	340	12	not	not	PART
ftr-444	340	13	from	from	ADP
ftr-444	340	14	the	the	DET
ftr-444	340	15	corporation	corporation	NOUN
ftr-444	340	16	's	's	PART
ftr-444	340	17	business	business	NOUN
ftr-444	340	18	activities	activity	NOUN
ftr-444	340	19	as	as	ADP
ftr-444	340	20	such	such	ADJ
ftr-444	340	21	but	but	CCONJ
ftr-444	340	22	from	from	ADP
ftr-444	340	23	investment	investment	NOUN
ftr-444	340	24	of	of	ADP
ftr-444	340	25	funds	fund	NOUN
ftr-444	340	26	or	or	CCONJ
ftr-444	340	27	deployment	deployment	NOUN
ftr-444	340	28	of	of	ADP
ftr-444	340	29	56	56	NUM
ftr-444	340	30	.	.	PUNCT
ftr-444	341	1	u.s.-source	u.s.-source	PROPN
ftr-444	341	2	rental	rental	ADJ
ftr-444	341	3	income	income	NOUN
ftr-444	341	4	is	be	AUX
ftr-444	341	5	fixed	fix	VERB
ftr-444	341	6	or	or	CCONJ
ftr-444	341	7	determinable	determinable	VERB
ftr-444	341	8	annual	annual	ADJ
ftr-444	341	9	or	or	CCONJ
ftr-444	341	10	periodical	periodical	ADJ
ftr-444	341	11	income	income	NOUN
ftr-444	341	12	.	.	PUNCT
ftr-444	342	1	see	see	VERB
ftr-444	342	2	irc	irc	PROPN
ftr-444	342	3	§	§	PROPN
ftr-444	342	4	881(a)(1)(a	881(a)(1)(a	PROPN
ftr-444	342	5	)	)	PUNCT
ftr-444	342	6	.	.	PUNCT
ftr-444	343	1	as	as	ADP
ftr-444	343	2	such	such	ADJ
ftr-444	343	3	,	,	PUNCT
ftr-444	343	4	it	it	PRON
ftr-444	343	5	is	be	AUX
ftr-444	343	6	effectively	effectively	ADV
ftr-444	343	7	connected	connect	VERB
ftr-444	343	8	income	income	NOUN
ftr-444	343	9	only	only	ADV
ftr-444	343	10	to	to	ADP
ftr-444	343	11	the	the	DET
ftr-444	343	12	extent	extent	NOUN
ftr-444	343	13	so	so	ADV
ftr-444	343	14	determined	determine	VERB
ftr-444	343	15	by	by	ADP
ftr-444	343	16	applying	apply	VERB
ftr-444	343	17	the	the	DET
ftr-444	343	18	factors	factor	NOUN
ftr-444	343	19	set	set	VERB
ftr-444	343	20	forth	forth	ADP
ftr-444	343	21	in	in	ADP
ftr-444	343	22	§	§	PROPN
ftr-444	343	23	864(c)(2	864(c)(2	NUM
ftr-444	343	24	)	)	PUNCT
ftr-444	343	25	,	,	PUNCT
ftr-444	343	26	which	which	PRON
ftr-444	343	27	embodies	embody	VERB
ftr-444	343	28	the	the	DET
ftr-444	343	29	"	"	PUNCT
ftr-444	343	30	asset	asset	NOUN
ftr-444	343	31	use	use	NOUN
ftr-444	343	32	"	"	PUNCT
ftr-444	343	33	and	and	CCONJ
ftr-444	343	34	"	"	PUNCT
ftr-444	343	35	business	business	NOUN
ftr-444	343	36	activities	activity	NOUN
ftr-444	343	37	"	"	PUNCT
ftr-444	343	38	tests	test	NOUN
ftr-444	343	39	.	.	PUNCT
ftr-444	344	1	57	57	NUM
ftr-444	344	2	.	.	PUNCT
ftr-444	344	3	see	see	VERB
ftr-444	344	4	§	§	PROPN
ftr-444	344	5	864(c)(4)(b	864(c)(4)(b	PROPN
ftr-444	344	6	)	)	PUNCT
ftr-444	344	7	(	(	PUNCT
ftr-444	344	8	enumerating	enumerate	VERB
ftr-444	344	9	types	type	NOUN
ftr-444	344	10	of	of	ADP
ftr-444	344	11	foreign	foreign	ADJ
ftr-444	344	12	-	-	PUNCT
ftr-444	344	13	source	source	NOUN
ftr-444	344	14	income	income	NOUN
ftr-444	344	15	that	that	PRON
ftr-444	344	16	may	may	AUX
ftr-444	344	17	be	be	AUX
ftr-444	344	18	effectively	effectively	ADV
ftr-444	344	19	connected	connect	VERB
ftr-444	344	20	,	,	PUNCT
ftr-444	344	21	does	do	AUX
ftr-444	344	22	not	not	PART
ftr-444	344	23	refer	refer	VERB
ftr-444	344	24	to	to	ADP
ftr-444	344	25	income	income	NOUN
ftr-444	344	26	from	from	ADP
ftr-444	344	27	the	the	DET
ftr-444	344	28	rental	rental	NOUN
ftr-444	344	29	of	of	ADP
ftr-444	344	30	tangible	tangible	ADJ
ftr-444	344	31	property	property	NOUN
ftr-444	344	32	)	)	PUNCT
ftr-444	344	33	.	.	PUNCT
ftr-444	345	1	58	58	NUM
ftr-444	345	2	.	.	PUNCT
ftr-444	346	1	see	see	VERB
ftr-444	346	2	irc	irc	PROPN
ftr-444	346	3	§	§	PROPN
ftr-444	346	4	861(a)(4	861(a)(4	NUM
ftr-444	346	5	)	)	PUNCT
ftr-444	346	6	.	.	PUNCT
ftr-444	347	1	59	59	NUM
ftr-444	347	2	.	.	PUNCT
ftr-444	347	3	see	see	VERB
ftr-444	347	4	irc	irc	PROPN
ftr-444	347	5	§	§	PROPN
ftr-444	347	6	862(a)(4	862(a)(4	PROPN
ftr-444	347	7	)	)	PUNCT
ftr-444	347	8	.	.	PUNCT
ftr-444	348	1	60	60	NUM
ftr-444	348	2	.	.	PUNCT
ftr-444	349	1	see	see	VERB
ftr-444	349	2	molnar	molnar	PROPN
ftr-444	349	3	v.	v.	PROPN
ftr-444	349	4	commissioner	commissioner	PROPN
ftr-444	349	5	,	,	PUNCT
ftr-444	349	6	4	4	NUM
ftr-444	349	7	t.c	t.c	PROPN
ftr-444	349	8	.	.	PROPN
ftr-444	349	9	memo	memo	NOUN
ftr-444	349	10	(	(	PUNCT
ftr-444	349	11	cch	cch	NOUN
ftr-444	349	12	)	)	PUNCT
ftr-444	349	13	at	at	ADP
ftr-444	349	14	951	951	NUM
ftr-444	349	15	,	,	PUNCT
ftr-444	349	16	t.c	t.c	PROPN
ftr-444	349	17	.	.	PROPN
ftr-444	349	18	memo	memo	NOUN
ftr-444	349	19	(	(	PUNCT
ftr-444	349	20	p	p	NOUN
ftr-444	349	21	-	-	PUNCT
ftr-444	349	22	h	h	NOUN
ftr-444	349	23	)	)	PUNCT
ftr-444	349	24	45,317	45,317	NUM
ftr-444	349	25	(	(	PUNCT
ftr-444	349	26	1945	1945	NUM
ftr-444	349	27	)	)	PUNCT
ftr-444	349	28	,	,	PUNCT
ftr-444	349	29	affd	affd	PROPN
ftr-444	349	30	,	,	PUNCT
ftr-444	349	31	156	156	NUM
ftr-444	349	32	f.2d	f.2d	ADP
ftr-444	349	33	924	924	NUM
ftr-444	349	34	(	(	PUNCT
ftr-444	349	35	2d	2d	NUM
ftr-444	349	36	cir	cir	NOUN
ftr-444	349	37	.	.	PUNCT
ftr-444	349	38	1946	1946	NUM
ftr-444	349	39	)	)	PUNCT
ftr-444	349	40	;	;	PUNCT
ftr-444	349	41	rohmer	rohmer	PROPN
ftr-444	349	42	v.	v.	PROPN
ftr-444	349	43	commissioner	commissioner	NOUN
ftr-444	349	44	,	,	PUNCT
ftr-444	349	45	153	153	NUM
ftr-444	349	46	f.2d	f.2d	SYM
ftr-444	349	47	61	61	NUM
ftr-444	349	48	(	(	PUNCT
ftr-444	349	49	2d	2d	NUM
ftr-444	349	50	cir	cir	NOUN
ftr-444	349	51	.	.	PUNCT
ftr-444	349	52	1946	1946	NUM
ftr-444	349	53	)	)	PUNCT
ftr-444	349	54	.	.	PUNCT
ftr-444	350	1	[	[	X
ftr-444	350	2	vol	vol	NOUN
ftr-444	350	3	4:4	4:4	NUM
ftr-444	350	4	taxation	taxation	NOUN
ftr-444	350	5	of	of	ADP
ftr-444	350	6	electronic	electronic	ADJ
ftr-444	350	7	conmnerce	conmnerce	NOUN
ftr-444	350	8	capital	capital	NOUN
ftr-444	350	9	assets	asset	NOUN
ftr-444	350	10	held	hold	VERB
ftr-444	350	11	for	for	ADP
ftr-444	350	12	use	use	NOUN
ftr-444	350	13	in	in	ADP
ftr-444	350	14	the	the	DET
ftr-444	350	15	business.6	business.6	PROPN
ftr-444	350	16	'	'	PUNCT
ftr-444	350	17	this	this	PRON
ftr-444	350	18	would	would	AUX
ftr-444	350	19	not	not	PART
ftr-444	350	20	seem	seem	VERB
ftr-444	350	21	to	to	PART
ftr-444	350	22	fit	fit	VERB
ftr-444	350	23	softco	softco	NOUN
ftr-444	350	24	's	's	PART
ftr-444	350	25	case	case	NOUN
ftr-444	350	26	.	.	PUNCT
ftr-444	351	1	the	the	DET
ftr-444	351	2	business	business	NOUN
ftr-444	351	3	activities	activity	NOUN
ftr-444	351	4	test	test	NOUN
ftr-444	351	5	seems	seem	VERB
ftr-444	351	6	more	more	ADV
ftr-444	351	7	likely	likely	ADJ
ftr-444	351	8	to	to	PART
ftr-444	351	9	apply	apply	VERB
ftr-444	351	10	,	,	PUNCT
ftr-444	351	11	since	since	SCONJ
ftr-444	351	12	it	it	PRON
ftr-444	351	13	is	be	AUX
ftr-444	351	14	directed	direct	VERB
ftr-444	351	15	at	at	ADP
ftr-444	351	16	,	,	PUNCT
ftr-444	351	17	among	among	ADP
ftr-444	351	18	other	other	ADJ
ftr-444	351	19	things	thing	NOUN
ftr-444	351	20	,	,	PUNCT
ftr-444	351	21	cases	case	NOUN
ftr-444	351	22	in	in	ADP
ftr-444	351	23	which	which	DET
ftr-444	351	24	income	income	NOUN
ftr-444	351	25	which	which	PRON
ftr-444	351	26	is	be	AUX
ftr-444	351	27	generally	generally	ADV
ftr-444	351	28	considered	consider	VERB
ftr-444	351	29	passive	passive	ADJ
ftr-444	351	30	(	(	PUNCT
ftr-444	351	31	royalties	royalty	NOUN
ftr-444	351	32	are	be	AUX
ftr-444	351	33	the	the	DET
ftr-444	351	34	example	example	NOUN
ftr-444	351	35	referred	refer	VERB
ftr-444	351	36	to	to	ADP
ftr-444	351	37	in	in	ADP
ftr-444	351	38	the	the	DET
ftr-444	351	39	regulations	regulation	NOUN
ftr-444	351	40	)	)	PUNCT
ftr-444	351	41	are	be	AUX
ftr-444	351	42	derived	derive	VERB
ftr-444	351	43	in	in	ADP
ftr-444	351	44	the	the	DET
ftr-444	351	45	conduct	conduct	NOUN
ftr-444	351	46	of	of	ADP
ftr-444	351	47	an	an	DET
ftr-444	351	48	active	active	ADJ
ftr-444	351	49	business	business	NOUN
ftr-444	351	50	.	.	PUNCT
ftr-444	352	1	-62	-62	PUNCT
ftr-444	353	1	the	the	DET
ftr-444	353	2	test	test	NOUN
ftr-444	353	3	seems	seem	VERB
ftr-444	353	4	to	to	PART
ftr-444	353	5	be	be	AUX
ftr-444	353	6	focussed	focusse	VERB
ftr-444	353	7	,	,	PUNCT
ftr-444	353	8	however	however	ADV
ftr-444	353	9	,	,	PUNCT
ftr-444	353	10	on	on	ADP
ftr-444	353	11	activities	activity	NOUN
ftr-444	353	12	directly	directly	ADV
ftr-444	353	13	related	relate	VERB
ftr-444	353	14	to	to	ADP
ftr-444	353	15	earning	earn	VERB
ftr-444	353	16	the	the	DET
ftr-444	353	17	particular	particular	ADJ
ftr-444	353	18	items	item	NOUN
ftr-444	353	19	of	of	ADP
ftr-444	353	20	income	income	NOUN
ftr-444	353	21	involved	involve	VERB
ftr-444	353	22	-	-	PUNCT
ftr-444	353	23	principally	principally	ADV
ftr-444	353	24	marketing	marketing	NOUN
ftr-444	353	25	activities	activity	NOUN
ftr-444	353	26	conducted	conduct	VERB
ftr-444	353	27	in	in	ADP
ftr-444	353	28	the	the	DET
ftr-444	353	29	united	united	ADJ
ftr-444	353	30	states.63	states.63	PROPN
ftr-444	353	31	in	in	ADP
ftr-444	353	32	softco	softco	PROPN
ftr-444	353	33	's	's	PART
ftr-444	353	34	case	case	NOUN
ftr-444	353	35	,	,	PUNCT
ftr-444	353	36	there	there	PRON
ftr-444	353	37	are	be	VERB
ftr-444	353	38	no	no	DET
ftr-444	353	39	such	such	ADJ
ftr-444	353	40	u.s	u.s	PROPN
ftr-444	353	41	.	.	PROPN
ftr-444	353	42	activities	activity	NOUN
ftr-444	353	43	;	;	PUNCT
ftr-444	353	44	and	and	CCONJ
ftr-444	353	45	the	the	DET
ftr-444	353	46	efforts	effort	NOUN
ftr-444	353	47	of	of	ADP
ftr-444	353	48	the	the	DET
ftr-444	353	49	u.s	u.s	PROPN
ftr-444	353	50	.	.	PROPN
ftr-444	353	51	programmers	programmer	NOUN
ftr-444	353	52	retained	retain	VERB
ftr-444	353	53	by	by	ADP
ftr-444	353	54	softco	softco	NOUN
ftr-444	353	55	seem	seem	VERB
ftr-444	353	56	too	too	ADV
ftr-444	353	57	indirectly	indirectly	ADV
ftr-444	353	58	related	related	ADJ
ftr-444	353	59	to	to	ADP
ftr-444	353	60	the	the	DET
ftr-444	353	61	earning	earning	NOUN
ftr-444	353	62	of	of	ADP
ftr-444	353	63	any	any	DET
ftr-444	353	64	particular	particular	ADJ
ftr-444	353	65	item	item	NOUN
ftr-444	353	66	of	of	ADP
ftr-444	353	67	income	income	NOUN
ftr-444	353	68	to	to	PART
ftr-444	353	69	count	count	VERB
ftr-444	353	70	.	.	PUNCT
ftr-444	354	1	tentatively	tentatively	ADV
ftr-444	354	2	,	,	PUNCT
ftr-444	354	3	therefore	therefore	ADV
ftr-444	354	4	,	,	PUNCT
ftr-444	354	5	one	one	PRON
ftr-444	354	6	would	would	AUX
ftr-444	354	7	conclude	conclude	VERB
ftr-444	354	8	that	that	SCONJ
ftr-444	354	9	any	any	DET
ftr-444	354	10	rental	rental	ADJ
ftr-444	354	11	income	income	NOUN
ftr-444	354	12	derived	derive	VERB
ftr-444	354	13	by	by	ADP
ftr-444	354	14	softco	softco	NOUN
ftr-444	354	15	would	would	AUX
ftr-444	354	16	not	not	PART
ftr-444	354	17	be	be	AUX
ftr-444	354	18	subject	subject	ADJ
ftr-444	354	19	to	to	ADP
ftr-444	354	20	tax	tax	NOUN
ftr-444	354	21	as	as	ADP
ftr-444	354	22	effectively	effectively	ADV
ftr-444	354	23	connected	connected	ADJ
ftr-444	354	24	income	income	NOUN
ftr-444	354	25	.	.	PUNCT
ftr-444	355	1	4	4	X
ftr-444	355	2	.	.	X
ftr-444	355	3	royalty	royalty	NOUN
ftr-444	355	4	hzcome.-under	hzcome.-under	NOUN
ftr-444	355	5	the	the	DET
ftr-444	355	6	regulation	regulation	NOUN
ftr-444	355	7	,	,	PUNCT
ftr-444	355	8	income	income	NOUN
ftr-444	355	9	derived	derive	VERB
ftr-444	355	10	from	from	ADP
ftr-444	355	11	the	the	DET
ftr-444	355	12	transfer	transfer	NOUN
ftr-444	355	13	to	to	ADP
ftr-444	355	14	a	a	DET
ftr-444	355	15	customer	customer	NOUN
ftr-444	355	16	of	of	ADP
ftr-444	355	17	a	a	DET
ftr-444	355	18	"	"	PUNCT
ftr-444	355	19	copyright	copyright	NOUN
ftr-444	355	20	right	right	NOUN
ftr-444	355	21	"	"	PUNCT
ftr-444	355	22	(	(	PUNCT
ftr-444	355	23	as	as	SCONJ
ftr-444	355	24	opposed	oppose	VERB
ftr-444	355	25	to	to	ADP
ftr-444	355	26	a	a	DET
ftr-444	355	27	"	"	PUNCT
ftr-444	355	28	copyrighted	copyright	VERB
ftr-444	355	29	article	article	NOUN
ftr-444	355	30	"	"	PUNCT
ftr-444	355	31	)	)	PUNCT
ftr-444	355	32	is	be	AUX
ftr-444	355	33	considered	consider	VERB
ftr-444	355	34	royalty	royalty	NOUN
ftr-444	355	35	income	income	NOUN
ftr-444	355	36	.	.	PUNCT
ftr-444	355	37	'	'	PUNCT
ftr-444	356	1	this	this	PRON
ftr-444	356	2	has	have	VERB
ftr-444	356	3	a	a	DET
ftr-444	356	4	u.s	u.s	PROPN
ftr-444	356	5	.	.	PROPN
ftr-444	356	6	source	source	NOUN
ftr-444	356	7	to	to	ADP
ftr-444	356	8	the	the	DET
ftr-444	356	9	extent	extent	NOUN
ftr-444	356	10	that	that	SCONJ
ftr-444	356	11	the	the	DET
ftr-444	356	12	payment	payment	NOUN
ftr-444	356	13	is	be	AUX
ftr-444	356	14	made	make	VERB
ftr-444	356	15	for	for	ADP
ftr-444	356	16	the	the	DET
ftr-444	356	17	use	use	NOUN
ftr-444	356	18	of	of	ADP
ftr-444	356	19	,	,	PUNCT
ftr-444	356	20	or	or	CCONJ
ftr-444	356	21	the	the	DET
ftr-444	356	22	right	right	NOUN
ftr-444	356	23	to	to	PART
ftr-444	356	24	use	use	VERB
ftr-444	356	25	,	,	PUNCT
ftr-444	356	26	the	the	DET
ftr-444	356	27	intangible	intangible	ADJ
ftr-444	356	28	property	property	NOUN
ftr-444	356	29	in	in	ADP
ftr-444	356	30	the	the	DET
ftr-444	356	31	united	united	ADJ
ftr-444	356	32	states;65	states;65	PROPN
ftr-444	356	33	otherwise	otherwise	ADV
ftr-444	356	34	the	the	DET
ftr-444	356	35	source	source	NOUN
ftr-444	356	36	is	be	AUX
ftr-444	356	37	foreign	foreign	ADJ
ftr-444	356	38	.	.	PUNCT
ftr-444	357	1	if	if	SCONJ
ftr-444	357	2	the	the	DET
ftr-444	357	3	royalty	royalty	NOUN
ftr-444	357	4	has	have	VERB
ftr-444	357	5	a	a	DET
ftr-444	357	6	u.s	u.s	PROPN
ftr-444	357	7	.	.	PROPN
ftr-444	357	8	source	source	NOUN
ftr-444	357	9	it	it	PRON
ftr-444	357	10	will	will	AUX
ftr-444	357	11	be	be	AUX
ftr-444	357	12	effectively	effectively	ADV
ftr-444	357	13	connected	connect	VERB
ftr-444	357	14	or	or	CCONJ
ftr-444	357	15	not	not	PART
ftr-444	357	16	,	,	PUNCT
ftr-444	357	17	based	base	VERB
ftr-444	357	18	upon	upon	SCONJ
ftr-444	357	19	the	the	DET
ftr-444	357	20	same	same	ADJ
ftr-444	357	21	factors	factor	NOUN
ftr-444	357	22	discussed	discuss	VERB
ftr-444	357	23	above	above	ADV
ftr-444	357	24	with	with	ADP
ftr-444	357	25	respect	respect	NOUN
ftr-444	357	26	to	to	ADP
ftr-444	357	27	rental	rental	ADJ
ftr-444	357	28	income	income	NOUN
ftr-444	357	29	.	.	PUNCT
ftr-444	357	30	'	'	PUNCT
ftr-444	358	1	unlike	unlike	ADP
ftr-444	358	2	rental	rental	ADJ
ftr-444	358	3	income	income	NOUN
ftr-444	358	4	,	,	PUNCT
ftr-444	358	5	however	however	ADV
ftr-444	358	6	,	,	PUNCT
ftr-444	358	7	in	in	ADP
ftr-444	358	8	limited	limited	ADJ
ftr-444	358	9	circumstances	circumstance	NOUN
ftr-444	358	10	royalty	royalty	NOUN
ftr-444	358	11	income	income	NOUN
ftr-444	358	12	can	can	AUX
ftr-444	358	13	be	be	AUX
ftr-444	358	14	considered	consider	VERB
ftr-444	358	15	effectively	effectively	ADV
ftr-444	358	16	connected	connected	ADJ
ftr-444	358	17	income	income	NOUN
ftr-444	358	18	even	even	ADV
ftr-444	358	19	if	if	SCONJ
ftr-444	358	20	it	it	PRON
ftr-444	358	21	is	be	AUX
ftr-444	358	22	foreign	foreign	ADJ
ftr-444	358	23	-	-	PUNCT
ftr-444	358	24	sourced	source	VERB
ftr-444	358	25	.	.	PUNCT
ftr-444	359	1	the	the	DET
ftr-444	359	2	income	income	NOUN
ftr-444	359	3	must	must	AUX
ftr-444	359	4	be	be	AUX
ftr-444	359	5	attributable	attributable	ADJ
ftr-444	359	6	to	to	ADP
ftr-444	359	7	a	a	DET
ftr-444	359	8	u.s	u.s	PROPN
ftr-444	359	9	.	.	PROPN
ftr-444	359	10	office	office	NOUN
ftr-444	359	11	or	or	CCONJ
ftr-444	359	12	fixed	fix	VERB
ftr-444	359	13	place	place	NOUN
ftr-444	359	14	of	of	ADP
ftr-444	359	15	business	business	NOUN
ftr-444	359	16	of	of	ADP
ftr-444	359	17	the	the	DET
ftr-444	359	18	foreign	foreign	ADJ
ftr-444	359	19	corporation	corporation	NOUN
ftr-444	359	20	and	and	CCONJ
ftr-444	359	21	it	it	PRON
ftr-444	359	22	must	must	AUX
ftr-444	359	23	be	be	AUX
ftr-444	359	24	derived	derive	VERB
ftr-444	359	25	in	in	ADP
ftr-444	359	26	the	the	DET
ftr-444	359	27	"	"	PUNCT
ftr-444	359	28	active	active	ADJ
ftr-444	359	29	conduct	conduct	NOUN
ftr-444	359	30	of	of	ADP
ftr-444	359	31	[	[	PUNCT
ftr-444	359	32	the	the	DET
ftr-444	359	33	u.s	u.s	PROPN
ftr-444	359	34	.	.	PROPN
ftr-444	359	35	]	]	PUNCT
ftr-444	359	36	trade	trade	NOUN
ftr-444	359	37	or	or	CCONJ
ftr-444	359	38	business	business	NOUN
ftr-444	359	39	.	.	PUNCT
ftr-444	359	40	"	"	PUNCT
ftr-444	360	1	67	67	NUM
ftr-444	360	2	it	it	PRON
ftr-444	360	3	seems	seem	VERB
ftr-444	360	4	doubtful	doubtful	ADJ
ftr-444	360	5	that	that	SCONJ
ftr-444	360	6	softco	softco	NOUN
ftr-444	360	7	could	could	AUX
ftr-444	360	8	be	be	AUX
ftr-444	360	9	deemed	deem	VERB
ftr-444	360	10	to	to	PART
ftr-444	360	11	have	have	VERB
ftr-444	360	12	a	a	DET
ftr-444	360	13	fixed	fix	VERB
ftr-444	360	14	place	place	NOUN
ftr-444	360	15	of	of	ADP
ftr-444	360	16	business	business	NOUN
ftr-444	360	17	in	in	ADP
ftr-444	360	18	the	the	DET
ftr-444	360	19	united	united	PROPN
ftr-444	360	20	states	states	PROPN
ftr-444	360	21	because	because	SCONJ
ftr-444	360	22	of	of	ADP
ftr-444	360	23	its	its	PRON
ftr-444	360	24	retention	retention	NOUN
ftr-444	360	25	of	of	ADP
ftr-444	360	26	u.s	u.s	PROPN
ftr-444	360	27	.	.	PROPN
ftr-444	360	28	individuals	individual	NOUN
ftr-444	360	29	to	to	PART
ftr-444	360	30	create	create	VERB
ftr-444	360	31	programs	program	NOUN
ftr-444	360	32	.	.	PUNCT
ftr-444	361	1	68	68	NUM
ftr-444	362	1	moreover	moreover	ADV
ftr-444	362	2	,	,	PUNCT
ftr-444	362	3	the	the	DET
ftr-444	362	4	regulations	regulation	NOUN
ftr-444	362	5	seem	seem	VERB
ftr-444	362	6	to	to	PART
ftr-444	362	7	contemplate	contemplate	VERB
ftr-444	362	8	that	that	SCONJ
ftr-444	362	9	61	61	NUM
ftr-444	362	10	.	.	PUNCT
ftr-444	363	1	see	see	VERB
ftr-444	363	2	regs	reg	NOUN
ftr-444	363	3	.	.	PUNCT
ftr-444	364	1	§	§	PROPN
ftr-444	364	2	1.864	1.864	NUM
ftr-444	364	3	-	-	SYM
ftr-444	364	4	4(c)(2)(i	4(c)(2)(i	NUM
ftr-444	364	5	)	)	PUNCT
ftr-444	364	6	.	.	PUNCT
ftr-444	365	1	62	62	NUM
ftr-444	365	2	.	.	PUNCT
ftr-444	366	1	see	see	VERB
ftr-444	366	2	regs	reg	NOUN
ftr-444	366	3	.	.	PUNCT
ftr-444	367	1	§	§	PROPN
ftr-444	367	2	1.864	1.864	NUM
ftr-444	367	3	-	-	SYM
ftr-444	367	4	4(c)(3)(i)(c	4(c)(3)(i)(c	NUM
ftr-444	367	5	)	)	PUNCT
ftr-444	367	6	.	.	PUNCT
ftr-444	368	1	63	63	NUM
ftr-444	368	2	.	.	PUNCT
ftr-444	369	1	see	see	VERB
ftr-444	369	2	regs	reg	NOUN
ftr-444	369	3	.	.	PUNCT
ftr-444	370	1	§	§	PROPN
ftr-444	370	2	1.864	1.864	NUM
ftr-444	370	3	-	-	SYM
ftr-444	370	4	4(c)(3)(ii	4(c)(3)(ii	NUM
ftr-444	370	5	)	)	PUNCT
ftr-444	370	6	ex	ex	NOUN
ftr-444	370	7	.	.	NOUN
ftr-444	370	8	2	2	NUM
ftr-444	370	9	.	.	NUM
ftr-444	370	10	64	64	NUM
ftr-444	370	11	.	.	PUNCT
ftr-444	371	1	see	see	VERB
ftr-444	371	2	regs	reg	NOUN
ftr-444	371	3	.	.	PUNCT
ftr-444	372	1	§	§	PROPN
ftr-444	372	2	1.861	1.861	NUM
ftr-444	372	3	-	-	PUNCT
ftr-444	372	4	18(c)(l)(i	18(c)(l)(i	NUM
ftr-444	372	5	)	)	PUNCT
ftr-444	372	6	,	,	PUNCT
ftr-444	372	7	(	(	PUNCT
ftr-444	372	8	f)(1	f)(1	NOUN
ftr-444	372	9	)	)	PUNCT
ftr-444	372	10	.	.	PUNCT
ftr-444	373	1	a	a	DET
ftr-444	373	2	transfer	transfer	NOUN
ftr-444	373	3	of	of	ADP
ftr-444	373	4	substantially	substantially	ADV
ftr-444	373	5	all	all	PRON
ftr-444	373	6	of	of	ADP
ftr-444	373	7	the	the	DET
ftr-444	373	8	rights	right	NOUN
ftr-444	373	9	in	in	ADP
ftr-444	373	10	a	a	DET
ftr-444	373	11	copyright	copyright	NOUN
ftr-444	373	12	will	will	AUX
ftr-444	373	13	be	be	AUX
ftr-444	373	14	treated	treat	VERB
ftr-444	373	15	as	as	ADP
ftr-444	373	16	a	a	DET
ftr-444	373	17	sale	sale	NOUN
ftr-444	373	18	or	or	CCONJ
ftr-444	373	19	exchange	exchange	NOUN
ftr-444	373	20	of	of	ADP
ftr-444	373	21	that	that	DET
ftr-444	373	22	item	item	NOUN
ftr-444	373	23	of	of	ADP
ftr-444	373	24	intangible	intangible	ADJ
ftr-444	373	25	property	property	NOUN
ftr-444	373	26	.	.	PUNCT
ftr-444	374	1	i	i	PRON
ftr-444	374	2	d.	d.	PROPN
ftr-444	374	3	in	in	ADP
ftr-444	374	4	this	this	DET
ftr-444	374	5	case	case	NOUN
ftr-444	374	6	,	,	PUNCT
ftr-444	374	7	the	the	DET
ftr-444	374	8	rules	rule	NOUN
ftr-444	374	9	discussed	discuss	VERB
ftr-444	374	10	above	above	ADV
ftr-444	374	11	with	with	ADP
ftr-444	374	12	respect	respect	NOUN
ftr-444	374	13	to	to	ADP
ftr-444	374	14	sales	sale	NOUN
ftr-444	374	15	would	would	AUX
ftr-444	374	16	apply	apply	VERB
ftr-444	374	17	.	.	PUNCT
ftr-444	375	1	as	as	ADP
ftr-444	375	2	to	to	ADP
ftr-444	375	3	the	the	DET
ftr-444	375	4	imposition	imposition	NOUN
ftr-444	375	5	of	of	ADP
ftr-444	375	6	withholding	withholding	NOUN
ftr-444	375	7	tax	tax	NOUN
ftr-444	375	8	in	in	ADP
ftr-444	375	9	such	such	ADJ
ftr-444	375	10	cases	case	NOUN
ftr-444	375	11	,	,	PUNCT
ftr-444	375	12	see	see	VERB
ftr-444	375	13	the	the	DET
ftr-444	375	14	discussion	discussion	NOUN
ftr-444	375	15	in	in	ADP
ftr-444	375	16	the	the	DET
ftr-444	375	17	text	text	NOUN
ftr-444	375	18	accompanying	accompany	VERB
ftr-444	375	19	infra	infra	NOUN
ftr-444	375	20	notes	note	VERB
ftr-444	375	21	76	76	NUM
ftr-444	375	22	-	-	SYM
ftr-444	375	23	89	89	NUM
ftr-444	375	24	.	.	PUNCT
ftr-444	376	1	65	65	NUM
ftr-444	376	2	.	.	PUNCT
ftr-444	377	1	see	see	VERB
ftr-444	377	2	irc	irc	PROPN
ftr-444	377	3	§	§	PROPN
ftr-444	377	4	861(a)(4	861(a)(4	NUM
ftr-444	377	5	)	)	PUNCT
ftr-444	377	6	.	.	PUNCT
ftr-444	378	1	66	66	NUM
ftr-444	378	2	.	.	PUNCT
ftr-444	379	1	see	see	VERB
ftr-444	379	2	supra	supra	ADJ
ftr-444	379	3	text	text	NOUN
ftr-444	379	4	accompanying	accompanying	ADJ
ftr-444	379	5	notes	note	NOUN
ftr-444	379	6	52	52	NUM
ftr-444	379	7	-	-	SYM
ftr-444	379	8	63	63	NUM
ftr-444	379	9	.	.	PUNCT
ftr-444	380	1	67	67	NUM
ftr-444	380	2	.	.	PUNCT
ftr-444	381	1	irc	irc	PROPN
ftr-444	381	2	§	§	PROPN
ftr-444	381	3	864(c)(4)(b)(i	864(c)(4)(b)(i	NUM
ftr-444	381	4	)	)	PUNCT
ftr-444	381	5	.	.	PUNCT
ftr-444	382	1	if	if	SCONJ
ftr-444	382	2	income	income	NOUN
ftr-444	382	3	characterized	characterize	VERB
ftr-444	382	4	as	as	ADP
ftr-444	382	5	rental	rental	ADJ
ftr-444	382	6	income	income	NOUN
ftr-444	382	7	under	under	ADP
ftr-444	382	8	the	the	DET
ftr-444	382	9	regulation	regulation	NOUN
ftr-444	382	10	were	be	AUX
ftr-444	382	11	considered	consider	VERB
ftr-444	382	12	to	to	PART
ftr-444	382	13	be	be	AUX
ftr-444	382	14	derived	derive	VERB
ftr-444	382	15	from	from	ADP
ftr-444	382	16	the	the	DET
ftr-444	382	17	rental	rental	NOUN
ftr-444	382	18	of	of	ADP
ftr-444	382	19	intangible	intangible	ADJ
ftr-444	382	20	,	,	PUNCT
ftr-444	382	21	rather	rather	ADV
ftr-444	382	22	than	than	ADP
ftr-444	382	23	tangible	tangible	ADJ
ftr-444	382	24	,	,	PUNCT
ftr-444	382	25	property	property	NOUN
ftr-444	382	26	,	,	PUNCT
ftr-444	382	27	the	the	DET
ftr-444	382	28	rule	rule	NOUN
ftr-444	382	29	described	describe	VERB
ftr-444	382	30	here	here	ADV
ftr-444	382	31	would	would	AUX
ftr-444	382	32	apply	apply	VERB
ftr-444	382	33	,	,	PUNCT
ftr-444	382	34	since	since	SCONJ
ftr-444	382	35	by	by	ADP
ftr-444	382	36	its	its	PRON
ftr-444	382	37	terms	term	NOUN
ftr-444	382	38	it	it	PRON
ftr-444	382	39	applies	apply	VERB
ftr-444	382	40	to	to	ADP
ftr-444	382	41	"	"	PUNCT
ftr-444	382	42	rents	rent	NOUN
ftr-444	382	43	or	or	CCONJ
ftr-444	382	44	royalties	royalty	NOUN
ftr-444	382	45	for	for	ADP
ftr-444	382	46	the	the	DET
ftr-444	382	47	use	use	NOUN
ftr-444	382	48	of	of	ADP
ftr-444	382	49	...	...	PUNCT
ftr-444	382	50	intangible	intangible	ADJ
ftr-444	382	51	property	property	NOUN
ftr-444	382	52	.	.	PUNCT
ftr-444	382	53	"	"	PUNCT
ftr-444	383	1	i	i	PRON
ftr-444	383	2	d.	d.	PROPN
ftr-444	383	3	(	(	PUNCT
ftr-444	383	4	emphasis	emphasis	NOUN
ftr-444	383	5	added	add	VERB
ftr-444	383	6	)	)	PUNCT
ftr-444	383	7	.	.	PUNCT
ftr-444	384	1	68	68	NUM
ftr-444	384	2	.	.	PUNCT
ftr-444	385	1	see	see	VERB
ftr-444	385	2	supra	supra	ADJ
ftr-444	385	3	text	text	NOUN
ftr-444	385	4	accompanying	accompanying	ADJ
ftr-444	385	5	note	note	NOUN
ftr-444	385	6	38	38	NUM
ftr-444	385	7	.	.	PUNCT
ftr-444	385	8	19991	19991	NUM
ftr-444	386	1	florida	florida	PROPN
ftr-444	386	2	tax	tax	PROPN
ftr-444	386	3	review	review	NOUN
ftr-444	386	4	income	income	NOUN
ftr-444	386	5	will	will	AUX
ftr-444	386	6	be	be	AUX
ftr-444	386	7	attributable	attributable	ADJ
ftr-444	386	8	to	to	ADP
ftr-444	386	9	a	a	DET
ftr-444	386	10	u.s	u.s	PROPN
ftr-444	386	11	.	.	PROPN
ftr-444	386	12	place	place	NOUN
ftr-444	386	13	of	of	ADP
ftr-444	386	14	business	business	NOUN
ftr-444	386	15	only	only	ADV
ftr-444	386	16	if	if	SCONJ
ftr-444	386	17	that	that	DET
ftr-444	386	18	office	office	NOUN
ftr-444	386	19	has	have	VERB
ftr-444	386	20	some	some	DET
ftr-444	386	21	direct	direct	ADJ
ftr-444	386	22	relationship	relationship	NOUN
ftr-444	386	23	to	to	ADP
ftr-444	386	24	the	the	DET
ftr-444	386	25	earning	earning	NOUN
ftr-444	386	26	of	of	ADP
ftr-444	386	27	specific	specific	ADJ
ftr-444	386	28	items	item	NOUN
ftr-444	386	29	of	of	ADP
ftr-444	386	30	income	income	NOUN
ftr-444	386	31	-	-	PUNCT
ftr-444	386	32	again	again	ADV
ftr-444	386	33	,	,	PUNCT
ftr-444	386	34	generally	generally	ADV
ftr-444	386	35	,	,	PUNCT
ftr-444	386	36	marketing	market	VERB
ftr-444	386	37	activities.6	activities.6	PROPN
ftr-444	386	38	9	9	NUM
ftr-444	386	39	softco	softco	NOUN
ftr-444	386	40	certainly	certainly	ADV
ftr-444	386	41	carries	carry	VERB
ftr-444	386	42	on	on	ADP
ftr-444	386	43	no	no	DET
ftr-444	386	44	such	such	ADJ
ftr-444	386	45	activities	activity	NOUN
ftr-444	386	46	in	in	ADP
ftr-444	386	47	the	the	DET
ftr-444	386	48	united	united	PROPN
ftr-444	386	49	states	states	PROPN
ftr-444	386	50	.	.	PUNCT
ftr-444	387	1	therefore	therefore	ADV
ftr-444	387	2	,	,	PUNCT
ftr-444	387	3	foreign	foreign	ADJ
ftr-444	387	4	-	-	PUNCT
ftr-444	387	5	source	source	NOUN
ftr-444	387	6	royalties	royalty	NOUN
ftr-444	387	7	should	should	AUX
ftr-444	387	8	not	not	PART
ftr-444	387	9	be	be	AUX
ftr-444	387	10	considered	consider	VERB
ftr-444	387	11	effectively	effectively	ADV
ftr-444	387	12	connected	connected	ADJ
ftr-444	387	13	income	income	NOUN
ftr-444	387	14	.	.	PUNCT
ftr-444	388	1	as	as	ADP
ftr-444	388	2	in	in	ADP
ftr-444	388	3	the	the	DET
ftr-444	388	4	case	case	NOUN
ftr-444	388	5	of	of	ADP
ftr-444	388	6	rentals	rental	NOUN
ftr-444	388	7	,	,	PUNCT
ftr-444	388	8	however	however	ADV
ftr-444	388	9	,	,	PUNCT
ftr-444	388	10	determining	determine	VERB
ftr-444	388	11	where	where	SCONJ
ftr-444	388	12	the	the	DET
ftr-444	388	13	intangible	intangible	ADJ
ftr-444	388	14	property	property	NOUN
ftr-444	388	15	is	be	AUX
ftr-444	388	16	used	use	VERB
ftr-444	388	17	will	will	AUX
ftr-444	388	18	be	be	AUX
ftr-444	388	19	a	a	DET
ftr-444	388	20	major	major	ADJ
ftr-444	388	21	problem	problem	NOUN
ftr-444	388	22	.	.	PUNCT
ftr-444	389	1	5	5	X
ftr-444	389	2	.	.	X
ftr-444	389	3	services.-to	services.-to	VERB
ftr-444	389	4	the	the	DET
ftr-444	389	5	extent	extent	NOUN
ftr-444	389	6	that	that	PRON
ftr-444	389	7	softco	softco	NOUN
ftr-444	389	8	adapts	adapt	VERB
ftr-444	389	9	or	or	CCONJ
ftr-444	389	10	modifies	modify	VERB
ftr-444	389	11	its	its	PRON
ftr-444	389	12	programs	program	NOUN
ftr-444	389	13	to	to	PART
ftr-444	389	14	suit	suit	VERB
ftr-444	389	15	the	the	DET
ftr-444	389	16	needs	need	NOUN
ftr-444	389	17	of	of	ADP
ftr-444	389	18	particular	particular	ADJ
ftr-444	389	19	customers	customer	NOUN
ftr-444	389	20	or	or	CCONJ
ftr-444	389	21	performs	perform	VERB
ftr-444	389	22	"	"	PUNCT
ftr-444	389	23	hot	hot	ADJ
ftr-444	389	24	line	line	NOUN
ftr-444	389	25	"	"	PUNCT
ftr-444	389	26	functions	function	NOUN
ftr-444	389	27	,	,	PUNCT
ftr-444	389	28	it	it	PRON
ftr-444	389	29	may	may	AUX
ftr-444	389	30	derive	derive	VERB
ftr-444	389	31	income	income	NOUN
ftr-444	389	32	from	from	ADP
ftr-444	389	33	the	the	DET
ftr-444	389	34	performance	performance	NOUN
ftr-444	389	35	of	of	ADP
ftr-444	389	36	services.7	services.7	NOUN
ftr-444	389	37	"	"	PUNCT
ftr-444	389	38	under	under	ADP
ftr-444	389	39	the	the	DET
ftr-444	389	40	first	first	ADJ
ftr-444	389	41	assumption	assumption	NOUN
ftr-444	389	42	set	set	VERB
ftr-444	389	43	forth	forth	ADV
ftr-444	389	44	above	above	ADV
ftr-444	389	45	,	,	PUNCT
ftr-444	389	46	all	all	PRON
ftr-444	389	47	of	of	ADP
ftr-444	389	48	such	such	ADJ
ftr-444	389	49	services	service	NOUN
ftr-444	389	50	are	be	AUX
ftr-444	389	51	performed	perform	VERB
ftr-444	389	52	outside	outside	ADP
ftr-444	389	53	the	the	DET
ftr-444	389	54	united	united	PROPN
ftr-444	389	55	states	states	PROPN
ftr-444	389	56	.	.	PUNCT
ftr-444	390	1	under	under	ADP
ftr-444	390	2	these	these	DET
ftr-444	390	3	circumstances	circumstance	NOUN
ftr-444	390	4	,	,	PUNCT
ftr-444	390	5	the	the	DET
ftr-444	390	6	income	income	NOUN
ftr-444	390	7	will	will	AUX
ftr-444	390	8	not	not	PART
ftr-444	390	9	be	be	AUX
ftr-444	390	10	u.s.source	u.s.source	ADJ
ftr-444	390	11	income;71	income;71	ADJ
ftr-444	390	12	and	and	CCONJ
ftr-444	390	13	foreign	foreign	ADJ
ftr-444	390	14	-	-	PUNCT
ftr-444	390	15	source	source	NOUN
ftr-444	390	16	services	service	NOUN
ftr-444	390	17	income	income	NOUN
ftr-444	390	18	is	be	AUX
ftr-444	390	19	never	never	ADV
ftr-444	390	20	effectively	effectively	ADV
ftr-444	390	21	connected	connect	VERB
ftr-444	390	22	income.72	income.72	NOUN
ftr-444	390	23	the	the	DET
ftr-444	390	24	alternative	alternative	ADJ
ftr-444	390	25	assumption	assumption	NOUN
ftr-444	390	26	set	set	VERB
ftr-444	390	27	forth	forth	ADP
ftr-444	390	28	above	above	ADV
ftr-444	390	29	is	be	AUX
ftr-444	390	30	that	that	SCONJ
ftr-444	390	31	some	some	PRON
ftr-444	390	32	of	of	ADP
ftr-444	390	33	these	these	DET
ftr-444	390	34	services	service	NOUN
ftr-444	390	35	are	be	AUX
ftr-444	390	36	performed	perform	VERB
ftr-444	390	37	by	by	ADP
ftr-444	390	38	programmers	programmer	NOUN
ftr-444	390	39	located	locate	VERB
ftr-444	390	40	in	in	ADP
ftr-444	390	41	the	the	DET
ftr-444	390	42	united	united	PROPN
ftr-444	390	43	states	states	PROPN
ftr-444	390	44	.	.	PUNCT
ftr-444	391	1	we	we	PRON
ftr-444	391	2	concluded	conclude	VERB
ftr-444	391	3	above	above	ADP
ftr-444	391	4	that	that	PRON
ftr-444	391	5	in	in	ADP
ftr-444	391	6	that	that	DET
ftr-444	391	7	case	case	NOUN
ftr-444	391	8	softco	softco	NOUN
ftr-444	391	9	could	could	AUX
ftr-444	391	10	be	be	AUX
ftr-444	391	11	considered	consider	VERB
ftr-444	391	12	to	to	PART
ftr-444	391	13	be	be	AUX
ftr-444	391	14	engaged	engage	VERB
ftr-444	391	15	in	in	ADP
ftr-444	391	16	trade	trade	NOUN
ftr-444	391	17	or	or	CCONJ
ftr-444	391	18	business	business	NOUN
ftr-444	391	19	in	in	ADP
ftr-444	391	20	the	the	DET
ftr-444	391	21	united	united	PROPN
ftr-444	391	22	states	states	PROPN
ftr-444	391	23	.	.	PUNCT
ftr-444	392	1	since	since	SCONJ
ftr-444	392	2	the	the	DET
ftr-444	392	3	income	income	NOUN
ftr-444	392	4	attributable	attributable	ADJ
ftr-444	392	5	to	to	ADP
ftr-444	392	6	such	such	ADJ
ftr-444	392	7	services	service	NOUN
ftr-444	392	8	would	would	AUX
ftr-444	392	9	be	be	AUX
ftr-444	392	10	sourced	source	VERB
ftr-444	392	11	where	where	SCONJ
ftr-444	392	12	the	the	DET
ftr-444	392	13	services	service	NOUN
ftr-444	392	14	are	be	AUX
ftr-444	392	15	performed,73	performed,73	NOUN
ftr-444	392	16	one	one	PRON
ftr-444	392	17	would	would	AUX
ftr-444	392	18	expect	expect	VERB
ftr-444	392	19	such	such	ADJ
ftr-444	392	20	income	income	NOUN
ftr-444	392	21	to	to	PART
ftr-444	392	22	be	be	AUX
ftr-444	392	23	taxable	taxable	ADJ
ftr-444	392	24	effectively	effectively	ADV
ftr-444	392	25	connected	connect	VERB
ftr-444	392	26	income	income	NOUN
ftr-444	392	27	.	.	PUNCT
ftr-444	393	1	this	this	DET
ftr-444	393	2	conclusion	conclusion	NOUN
ftr-444	393	3	may	may	AUX
ftr-444	393	4	,	,	PUNCT
ftr-444	393	5	however	however	ADV
ftr-444	393	6	,	,	PUNCT
ftr-444	393	7	be	be	AUX
ftr-444	393	8	put	put	VERB
ftr-444	393	9	in	in	ADP
ftr-444	393	10	question	question	NOUN
ftr-444	393	11	by	by	ADP
ftr-444	393	12	the	the	DET
ftr-444	393	13	opinion	opinion	NOUN
ftr-444	393	14	in	in	ADP
ftr-444	393	15	the	the	DET
ftr-444	393	16	miller	miller	PROPN
ftr-444	393	17	case	case	NOUN
ftr-444	393	18	,	,	PUNCT
ftr-444	393	19	discussed	discuss	VERB
ftr-444	393	20	below	below	ADV
ftr-444	393	21	in	in	ADP
ftr-444	393	22	connection	connection	NOUN
ftr-444	393	23	with	with	ADP
ftr-444	393	24	the	the	DET
ftr-444	393	25	imposition	imposition	NOUN
ftr-444	393	26	of	of	ADP
ftr-444	393	27	withholding	withholding	NOUN
ftr-444	393	28	taxes	taxis	NOUN
ftr-444	393	29	.	.	PUNCT
ftr-444	394	1	if	if	SCONJ
ftr-444	394	2	tax	tax	NOUN
ftr-444	394	3	is	be	AUX
ftr-444	394	4	imposed	impose	VERB
ftr-444	394	5	,	,	PUNCT
ftr-444	394	6	the	the	DET
ftr-444	394	7	basis	basis	NOUN
ftr-444	394	8	of	of	ADP
ftr-444	394	9	the	the	DET
ftr-444	394	10	tax	tax	NOUN
ftr-444	394	11	must	must	AUX
ftr-444	394	12	be	be	AUX
ftr-444	394	13	ascertained	ascertain	VERB
ftr-444	394	14	.	.	PUNCT
ftr-444	395	1	presumably	presumably	ADV
ftr-444	395	2	,	,	PUNCT
ftr-444	395	3	softco	softco	NOUN
ftr-444	395	4	will	will	AUX
ftr-444	395	5	maintain	maintain	VERB
ftr-444	395	6	records	record	NOUN
ftr-444	395	7	documenting	document	VERB
ftr-444	395	8	the	the	DET
ftr-444	395	9	occasions	occasion	NOUN
ftr-444	395	10	on	on	ADP
ftr-444	395	11	which	which	PRON
ftr-444	395	12	u.s	u.s	PROPN
ftr-444	395	13	.	.	PROPN
ftr-444	395	14	programmers	programmer	NOUN
ftr-444	395	15	have	have	AUX
ftr-444	395	16	performed	perform	VERB
ftr-444	395	17	services.74	services.74	NOUN
ftr-444	395	18	in	in	ADP
ftr-444	395	19	the	the	DET
ftr-444	395	20	absence	absence	NOUN
ftr-444	395	21	of	of	ADP
ftr-444	395	22	better	well	ADJ
ftr-444	395	23	information	information	NOUN
ftr-444	395	24	,	,	PUNCT
ftr-444	395	25	the	the	DET
ftr-444	395	26	division	division	NOUN
ftr-444	395	27	of	of	ADP
ftr-444	395	28	softco	softco	PROPN
ftr-444	395	29	's	's	PART
ftr-444	395	30	income	income	NOUN
ftr-444	395	31	between	between	ADP
ftr-444	395	32	u.s	u.s	PROPN
ftr-444	395	33	.	.	PROPN
ftr-444	395	34	and	and	CCONJ
ftr-444	395	35	foreign	foreign	ADJ
ftr-444	395	36	sources	source	NOUN
ftr-444	395	37	may	may	AUX
ftr-444	395	38	be	be	AUX
ftr-444	395	39	based	base	VERB
ftr-444	395	40	on	on	ADP
ftr-444	395	41	the	the	DET
ftr-444	395	42	amount	amount	NOUN
ftr-444	395	43	of	of	ADP
ftr-444	395	44	time	time	NOUN
ftr-444	395	45	spent	spend	VERB
ftr-444	395	46	by	by	ADP
ftr-444	395	47	u.s	u.s	PROPN
ftr-444	395	48	.	.	PROPN
ftr-444	395	49	programmers	programmer	NOUN
ftr-444	395	50	compared	compare	VERB
ftr-444	395	51	to	to	ADP
ftr-444	395	52	the	the	DET
ftr-444	395	53	amount	amount	NOUN
ftr-444	395	54	of	of	ADP
ftr-444	395	55	time	time	NOUN
ftr-444	395	56	spent	spend	VERB
ftr-444	395	57	by	by	ADP
ftr-444	395	58	programmers	programmer	NOUN
ftr-444	395	59	located	locate	VERB
ftr-444	395	60	elsewhere.75	elsewhere.75	PROPN
ftr-444	395	61	69	69	NUM
ftr-444	395	62	.	.	PUNCT
ftr-444	396	1	see	see	VERB
ftr-444	396	2	regs	reg	NOUN
ftr-444	396	3	.	.	PUNCT
ftr-444	397	1	§	§	PROPN
ftr-444	397	2	1.864	1.864	NUM
ftr-444	397	3	-	-	SYM
ftr-444	397	4	6(a)(2)(i	6(a)(2)(i	NUM
ftr-444	397	5	)	)	PUNCT
ftr-444	397	6	.	.	PUNCT
ftr-444	398	1	70	70	X
ftr-444	398	2	.	.	X
ftr-444	399	1	see	see	VERB
ftr-444	399	2	regs	reg	NOUN
ftr-444	399	3	.	.	PUNCT
ftr-444	400	1	§	§	PROPN
ftr-444	400	2	1.861	1.861	NUM
ftr-444	400	3	-	-	PUNCT
ftr-444	400	4	18(b)(1)(iii	18(b)(1)(iii	NUM
ftr-444	400	5	)	)	PUNCT
ftr-444	400	6	,	,	PUNCT
ftr-444	400	7	(	(	PUNCT
ftr-444	400	8	d	d	NOUN
ftr-444	400	9	)	)	PUNCT
ftr-444	400	10	.	.	PUNCT
ftr-444	401	1	71	71	NUM
ftr-444	401	2	.	.	PUNCT
ftr-444	401	3	see	see	VERB
ftr-444	401	4	irc	irc	PROPN
ftr-444	401	5	§	§	PROPN
ftr-444	401	6	862(a)(3	862(a)(3	NOUN
ftr-444	401	7	)	)	PUNCT
ftr-444	401	8	.	.	PUNCT
ftr-444	402	1	72	72	NUM
ftr-444	402	2	.	.	PUNCT
ftr-444	402	3	section	section	PROPN
ftr-444	402	4	864(c)(4)(b	864(c)(4)(b	PROPN
ftr-444	402	5	)	)	PUNCT
ftr-444	402	6	makes	make	VERB
ftr-444	402	7	no	no	DET
ftr-444	402	8	reference	reference	NOUN
ftr-444	402	9	to	to	ADP
ftr-444	402	10	services	service	NOUN
ftr-444	402	11	income	income	NOUN
ftr-444	402	12	.	.	PUNCT
ftr-444	403	1	73	73	NUM
ftr-444	403	2	.	.	PUNCT
ftr-444	404	1	see	see	VERB
ftr-444	404	2	irc	irc	PROPN
ftr-444	404	3	§	§	PROPN
ftr-444	404	4	§	§	PROPN
ftr-444	404	5	861(a)(3	861(a)(3	NUM
ftr-444	404	6	)	)	PUNCT
ftr-444	404	7	,	,	PUNCT
ftr-444	404	8	862(a)(3	862(a)(3	NOUN
ftr-444	404	9	)	)	PUNCT
ftr-444	404	10	;	;	PUNCT
ftr-444	405	1	cf	cf	X
ftr-444	405	2	.	.	PUNCT
ftr-444	406	1	rev	rev	PROPN
ftr-444	406	2	.	.	PROPN
ftr-444	406	3	rut	rut	NOUN
ftr-444	406	4	.	.	PUNCT
ftr-444	407	1	70	70	NUM
ftr-444	407	2	-	-	SYM
ftr-444	407	3	424	424	NUM
ftr-444	407	4	,	,	PUNCT
ftr-444	407	5	1970	1970	NUM
ftr-444	407	6	-	-	SYM
ftr-444	407	7	2	2	NUM
ftr-444	407	8	c.b	c.b	PROPN
ftr-444	407	9	.	.	PROPN
ftr-444	407	10	150	150	NUM
ftr-444	407	11	(	(	PUNCT
ftr-444	407	12	activities	activity	NOUN
ftr-444	407	13	of	of	ADP
ftr-444	407	14	agent	agent	NOUN
ftr-444	407	15	in	in	ADP
ftr-444	407	16	u.s	u.s	PROPN
ftr-444	407	17	.	.	PROPN
ftr-444	407	18	attributed	attribute	VERB
ftr-444	407	19	to	to	ADP
ftr-444	407	20	principal	principal	NOUN
ftr-444	407	21	)	)	PUNCT
ftr-444	407	22	.	.	PUNCT
ftr-444	408	1	74	74	NUM
ftr-444	408	2	.	.	PUNCT
ftr-444	408	3	softco	softco	NOUN
ftr-444	408	4	presumably	presumably	ADV
ftr-444	408	5	pays	pay	VERB
ftr-444	408	6	its	its	PRON
ftr-444	408	7	u.s	u.s	PROPN
ftr-444	408	8	.	.	PROPN
ftr-444	408	9	programmers	programmer	NOUN
ftr-444	408	10	according	accord	VERB
ftr-444	408	11	to	to	ADP
ftr-444	408	12	how	how	SCONJ
ftr-444	408	13	much	much	ADJ
ftr-444	408	14	they	they	PRON
ftr-444	408	15	work	work	VERB
ftr-444	408	16	and/or	and/or	CCONJ
ftr-444	408	17	how	how	SCONJ
ftr-444	408	18	much	much	ADJ
ftr-444	408	19	revenue	revenue	NOUN
ftr-444	408	20	it	it	PRON
ftr-444	408	21	derives	derive	VERB
ftr-444	408	22	from	from	ADP
ftr-444	408	23	the	the	DET
ftr-444	408	24	programs	program	NOUN
ftr-444	408	25	which	which	PRON
ftr-444	408	26	they	they	PRON
ftr-444	408	27	create	create	VERB
ftr-444	408	28	.	.	PUNCT
ftr-444	409	1	75	75	NUM
ftr-444	409	2	.	.	PUNCT
ftr-444	410	1	see	see	VERB
ftr-444	410	2	regs	reg	NOUN
ftr-444	410	3	.	.	PUNCT
ftr-444	411	1	§	§	PROPN
ftr-444	411	2	1.861	1.861	NUM
ftr-444	411	3	-	-	PUNCT
ftr-444	411	4	4(b	4(b	NUM
ftr-444	411	5	)	)	PUNCT
ftr-444	411	6	;	;	PUNCT
ftr-444	411	7	cf	cf	X
ftr-444	411	8	.	.	PUNCT
ftr-444	412	1	tipton	tipton	PROPN
ftr-444	412	2	&	&	CCONJ
ftr-444	412	3	kalmback	kalmback	PROPN
ftr-444	412	4	,	,	PUNCT
ftr-444	412	5	inc	inc	PROPN
ftr-444	412	6	.	.	PROPN
ftr-444	413	1	v.	v.	PROPN
ftr-444	413	2	commissioner	commissioner	PROPN
ftr-444	413	3	,	,	PUNCT
ftr-444	413	4	480	480	NUM
ftr-444	413	5	f.2d	f.2d	SYM
ftr-444	413	6	1118	1118	NUM
ftr-444	413	7	(	(	PUNCT
ftr-444	413	8	10th	10th	ADJ
ftr-444	413	9	cir	cir	NOUN
ftr-444	413	10	.	.	PROPN
ftr-444	413	11	1973	1973	NUM
ftr-444	413	12	)	)	PUNCT
ftr-444	413	13	(	(	PUNCT
ftr-444	413	14	income	income	NOUN
ftr-444	413	15	for	for	ADP
ftr-444	413	16	services	service	NOUN
ftr-444	413	17	apportioned	apportion	VERB
ftr-444	413	18	to	to	ADP
ftr-444	413	19	within	within	ADP
ftr-444	413	20	and	and	CCONJ
ftr-444	413	21	without	without	ADP
ftr-444	413	22	the	the	DET
ftr-444	413	23	united	united	PROPN
ftr-444	413	24	states	states	PROPN
ftr-444	413	25	on	on	ADP
ftr-444	413	26	a	a	DET
ftr-444	413	27	time	time	NOUN
ftr-444	413	28	basis	basis	NOUN
ftr-444	413	29	)	)	PUNCT
ftr-444	413	30	;	;	PUNCT
ftr-444	413	31	stemkowski	stemkowski	PROPN
ftr-444	413	32	v.	v.	ADP
ftr-444	413	33	commissioner	commissioner	PROPN
ftr-444	413	34	,	,	PUNCT
ftr-444	413	35	690	690	NUM
ftr-444	413	36	f.2d	f.2d	SYM
ftr-444	413	37	40	40	NUM
ftr-444	413	38	(	(	PUNCT
ftr-444	413	39	2d	2d	NUM
ftr-444	413	40	cir	cir	NOUN
ftr-444	413	41	.	.	PROPN
ftr-444	413	42	1982	1982	NUM
ftr-444	413	43	)	)	PUNCT
ftr-444	413	44	(	(	PUNCT
ftr-444	413	45	determining	determine	VERB
ftr-444	413	46	time	time	NOUN
ftr-444	413	47	periods	period	NOUN
ftr-444	413	48	to	to	PART
ftr-444	413	49	be	be	AUX
ftr-444	413	50	counted	count	VERB
ftr-444	413	51	in	in	ADP
ftr-444	413	52	apportioning	apportion	VERB
ftr-444	413	53	to	to	ADP
ftr-444	413	54	the	the	DET
ftr-444	413	55	united	united	PROPN
ftr-444	413	56	states	states	PROPN
ftr-444	413	57	income	income	NOUN
ftr-444	413	58	earned	earn	VERB
ftr-444	413	59	by	by	ADP
ftr-444	413	60	canadian	canadian	ADJ
ftr-444	413	61	hockey	hockey	NOUN
ftr-444	413	62	player	player	NOUN
ftr-444	413	63	)	)	PUNCT
ftr-444	413	64	.	.	PUNCT
ftr-444	414	1	[	[	X
ftr-444	414	2	vol	vol	NOUN
ftr-444	414	3	4:4	4:4	NUM
ftr-444	414	4	taxation	taxation	NOUN
ftr-444	414	5	of	of	ADP
ftr-444	414	6	electronic	electronic	ADJ
ftr-444	414	7	conmerce	conmerce	NOUN
ftr-444	414	8	6	6	NUM
ftr-444	414	9	.	.	PUNCT
ftr-444	414	10	summiary.-in	summiary.-in	PROPN
ftr-444	414	11	summary	summary	VERB
ftr-444	414	12	,	,	PUNCT
ftr-444	414	13	it	it	PRON
ftr-444	414	14	appears	appear	VERB
ftr-444	414	15	that	that	SCONJ
ftr-444	414	16	(	(	PUNCT
ftr-444	414	17	i	i	NOUN
ftr-444	414	18	)	)	PUNCT
ftr-444	414	19	softco	softco	NOUN
ftr-444	414	20	should	should	AUX
ftr-444	414	21	not	not	PART
ftr-444	414	22	be	be	AUX
ftr-444	414	23	deemed	deem	VERB
ftr-444	414	24	to	to	PART
ftr-444	414	25	derive	derive	VERB
ftr-444	414	26	effectively	effectively	ADV
ftr-444	414	27	connected	connect	VERB
ftr-444	414	28	income	income	NOUN
ftr-444	414	29	from	from	ADP
ftr-444	414	30	the	the	DET
ftr-444	414	31	production	production	NOUN
ftr-444	414	32	of	of	ADP
ftr-444	414	33	property	property	NOUN
ftr-444	414	34	in	in	ADP
ftr-444	414	35	the	the	DET
ftr-444	414	36	united	united	PROPN
ftr-444	414	37	states	states	PROPN
ftr-444	414	38	;	;	PUNCT
ftr-444	414	39	(	(	PUNCT
ftr-444	414	40	ii	ii	NOUN
ftr-444	414	41	)	)	PUNCT
ftr-444	414	42	sales	sale	NOUN
ftr-444	414	43	income	income	NOUN
ftr-444	414	44	derived	derive	VERB
ftr-444	414	45	by	by	ADP
ftr-444	414	46	softco	softco	NOUN
ftr-444	414	47	should	should	AUX
ftr-444	414	48	be	be	AUX
ftr-444	414	49	foreign	foreign	ADJ
ftr-444	414	50	-	-	PUNCT
ftr-444	414	51	source	source	NOUN
ftr-444	414	52	and	and	CCONJ
ftr-444	414	53	therefore	therefore	ADV
ftr-444	414	54	not	not	PART
ftr-444	414	55	effectively	effectively	ADV
ftr-444	414	56	connected	connect	VERB
ftr-444	414	57	;	;	PUNCT
ftr-444	414	58	(	(	PUNCT
ftr-444	414	59	iii	iii	X
ftr-444	414	60	)	)	PUNCT
ftr-444	414	61	rental	rental	NOUN
ftr-444	414	62	and	and	CCONJ
ftr-444	414	63	royalty	royalty	NOUN
ftr-444	414	64	income	income	NOUN
ftr-444	414	65	will	will	AUX
ftr-444	414	66	not	not	PART
ftr-444	414	67	be	be	AUX
ftr-444	414	68	effectively	effectively	ADV
ftr-444	414	69	connected	connect	VERB
ftr-444	414	70	because	because	SCONJ
ftr-444	414	71	,	,	PUNCT
ftr-444	414	72	as	as	ADP
ftr-444	414	73	to	to	ADP
ftr-444	414	74	rentals	rental	NOUN
ftr-444	414	75	and	and	CCONJ
ftr-444	414	76	u.s.source	u.s.source	ADJ
ftr-444	414	77	royalties	royalty	NOUN
ftr-444	414	78	,	,	PUNCT
ftr-444	414	79	the	the	DET
ftr-444	414	80	"	"	PUNCT
ftr-444	414	81	asset	asset	NOUN
ftr-444	414	82	use	use	NOUN
ftr-444	414	83	"	"	PUNCT
ftr-444	414	84	and	and	CCONJ
ftr-444	414	85	"	"	PUNCT
ftr-444	414	86	business	business	NOUN
ftr-444	414	87	activities	activity	NOUN
ftr-444	414	88	"	"	PUNCT
ftr-444	414	89	tests	test	NOUN
ftr-444	414	90	are	be	AUX
ftr-444	414	91	not	not	PART
ftr-444	414	92	met	meet	VERB
ftr-444	414	93	and	and	CCONJ
ftr-444	414	94	,	,	PUNCT
ftr-444	414	95	in	in	ADP
ftr-444	414	96	the	the	DET
ftr-444	414	97	case	case	NOUN
ftr-444	414	98	of	of	ADP
ftr-444	414	99	foreign	foreign	ADJ
ftr-444	414	100	-	-	PUNCT
ftr-444	414	101	source	source	NOUN
ftr-444	414	102	royalties	royalty	NOUN
ftr-444	414	103	,	,	PUNCT
ftr-444	414	104	softco	softco	NOUN
ftr-444	414	105	has	have	VERB
ftr-444	414	106	no	no	DET
ftr-444	414	107	u.s	u.s	PROPN
ftr-444	414	108	.	.	PROPN
ftr-444	414	109	place	place	NOUN
ftr-444	414	110	of	of	ADP
ftr-444	414	111	business	business	NOUN
ftr-444	414	112	to	to	PART
ftr-444	414	113	which	which	PRON
ftr-444	414	114	royalties	royalty	NOUN
ftr-444	414	115	are	be	AUX
ftr-444	414	116	attributable	attributable	ADJ
ftr-444	414	117	;	;	PUNCT
ftr-444	414	118	and	and	CCONJ
ftr-444	414	119	(	(	PUNCT
ftr-444	414	120	iv	iv	X
ftr-444	414	121	)	)	PUNCT
ftr-444	414	122	services	service	NOUN
ftr-444	414	123	income	income	NOUN
ftr-444	414	124	may	may	AUX
ftr-444	414	125	be	be	AUX
ftr-444	414	126	taxable	taxable	ADJ
ftr-444	414	127	but	but	CCONJ
ftr-444	414	128	only	only	ADV
ftr-444	414	129	to	to	ADP
ftr-444	414	130	the	the	DET
ftr-444	414	131	extent	extent	NOUN
ftr-444	414	132	that	that	SCONJ
ftr-444	414	133	services	service	NOUN
ftr-444	414	134	are	be	AUX
ftr-444	414	135	performed	perform	VERB
ftr-444	414	136	on	on	ADP
ftr-444	414	137	behalf	behalf	NOUN
ftr-444	414	138	of	of	ADP
ftr-444	414	139	softco	softco	NOUN
ftr-444	414	140	by	by	ADP
ftr-444	414	141	programmers	programmer	NOUN
ftr-444	414	142	located	locate	VERB
ftr-444	414	143	in	in	ADP
ftr-444	414	144	the	the	DET
ftr-444	414	145	united	united	PROPN
ftr-444	414	146	states	states	PROPN
ftr-444	414	147	.	.	PUNCT
ftr-444	415	1	accordingly	accordingly	ADV
ftr-444	415	2	,	,	PUNCT
ftr-444	415	3	even	even	ADV
ftr-444	415	4	in	in	ADP
ftr-444	415	5	the	the	DET
ftr-444	415	6	absence	absence	NOUN
ftr-444	415	7	of	of	ADP
ftr-444	415	8	an	an	DET
ftr-444	415	9	applicable	applicable	ADJ
ftr-444	415	10	income	income	NOUN
ftr-444	415	11	tax	tax	NOUN
ftr-444	415	12	treaty	treaty	NOUN
ftr-444	415	13	,	,	PUNCT
ftr-444	415	14	softco	softco	PROPN
ftr-444	415	15	would	would	AUX
ftr-444	415	16	appear	appear	VERB
ftr-444	415	17	to	to	PART
ftr-444	415	18	be	be	AUX
ftr-444	415	19	exposed	expose	VERB
ftr-444	415	20	to	to	ADP
ftr-444	415	21	u.s	u.s	PROPN
ftr-444	415	22	.	.	PROPN
ftr-444	415	23	corporate	corporate	ADJ
ftr-444	415	24	income	income	NOUN
ftr-444	415	25	tax	tax	NOUN
ftr-444	415	26	only	only	ADV
ftr-444	415	27	in	in	ADP
ftr-444	415	28	this	this	DET
ftr-444	415	29	last	last	ADJ
ftr-444	415	30	situation	situation	NOUN
ftr-444	415	31	.	.	PUNCT
ftr-444	416	1	c.	c.	NOUN
ftr-444	416	2	is	be	AUX
ftr-444	416	3	the	the	DET
ftr-444	416	4	income	income	NOUN
ftr-444	416	5	of	of	ADP
ftr-444	416	6	softco	softco	NOUN
ftr-444	416	7	subject	subject	ADJ
ftr-444	416	8	to	to	ADP
ftr-444	416	9	u.s	u.s	PROPN
ftr-444	416	10	.	.	PROPN
ftr-444	416	11	withholding	withholding	NOUN
ftr-444	416	12	tax	tax	NOUN
ftr-444	416	13	?	?	PUNCT
ftr-444	417	1	income	income	NOUN
ftr-444	417	2	which	which	PRON
ftr-444	417	3	is	be	AUX
ftr-444	417	4	not	not	PART
ftr-444	417	5	effectively	effectively	ADV
ftr-444	417	6	connected	connect	VERB
ftr-444	417	7	with	with	ADP
ftr-444	417	8	a	a	DET
ftr-444	417	9	u.s	u.s	PROPN
ftr-444	417	10	.	.	PROPN
ftr-444	417	11	business	business	NOUN
ftr-444	417	12	may	may	AUX
ftr-444	417	13	nevertheless	nevertheless	ADV
ftr-444	417	14	be	be	AUX
ftr-444	417	15	subject	subject	ADJ
ftr-444	417	16	to	to	ADP
ftr-444	417	17	u.s	u.s	PROPN
ftr-444	417	18	.	.	PROPN
ftr-444	417	19	withholding	withholding	NOUN
ftr-444	417	20	tax	tax	NOUN
ftr-444	417	21	at	at	ADP
ftr-444	417	22	the	the	DET
ftr-444	417	23	statutory	statutory	ADJ
ftr-444	417	24	rate	rate	NOUN
ftr-444	417	25	of	of	ADP
ftr-444	417	26	30	30	NUM
ftr-444	417	27	%	%	NOUN
ftr-444	417	28	if	if	SCONJ
ftr-444	417	29	(	(	PUNCT
ftr-444	417	30	i	i	NOUN
ftr-444	417	31	)	)	PUNCT
ftr-444	417	32	it	it	PRON
ftr-444	417	33	is	be	AUX
ftr-444	417	34	u.s.-source	u.s.-source	ADJ
ftr-444	417	35	income	income	NOUN
ftr-444	417	36	and	and	CCONJ
ftr-444	417	37	(	(	PUNCT
ftr-444	417	38	ii	ii	NOUN
ftr-444	417	39	)	)	PUNCT
ftr-444	417	40	it	it	PRON
ftr-444	417	41	constitutes	constitute	VERB
ftr-444	417	42	"	"	PUNCT
ftr-444	417	43	fixed	fix	VERB
ftr-444	417	44	or	or	CCONJ
ftr-444	417	45	determinable	determinable	VERB
ftr-444	418	1	annual	annual	ADJ
ftr-444	418	2	or	or	CCONJ
ftr-444	418	3	periodical	periodical	ADJ
ftr-444	418	4	"	"	PUNCT
ftr-444	418	5	(	(	PUNCT
ftr-444	418	6	fdap	fdap	NOUN
ftr-444	418	7	)	)	PUNCT
ftr-444	418	8	income.76	income.76	ADJ
ftr-444	418	9	income	income	NOUN
ftr-444	418	10	derived	derive	VERB
ftr-444	418	11	from	from	ADP
ftr-444	418	12	the	the	DET
ftr-444	418	13	sale	sale	NOUN
ftr-444	418	14	of	of	ADP
ftr-444	418	15	personal	personal	ADJ
ftr-444	418	16	property	property	NOUN
ftr-444	418	17	is	be	AUX
ftr-444	418	18	not	not	PART
ftr-444	418	19	considered	consider	VERB
ftr-444	418	20	fdap	fdap	ADJ
ftr-444	418	21	income,77	income,77	NOUN
ftr-444	418	22	and	and	CCONJ
ftr-444	418	23	therefore	therefore	ADV
ftr-444	418	24	is	be	AUX
ftr-444	418	25	not	not	PART
ftr-444	418	26	subject	subject	ADJ
ftr-444	418	27	to	to	ADP
ftr-444	418	28	withholding	withhold	VERB
ftr-444	418	29	tax	tax	NOUN
ftr-444	418	30	regardless	regardless	ADV
ftr-444	418	31	of	of	ADP
ftr-444	418	32	its	its	PRON
ftr-444	418	33	source.78	source.78	NOUN
ftr-444	418	34	income	income	NOUN
ftr-444	418	35	from	from	ADP
ftr-444	418	36	production	production	NOUN
ftr-444	418	37	of	of	ADP
ftr-444	418	38	property	property	NOUN
ftr-444	418	39	will	will	AUX
ftr-444	418	40	not	not	PART
ftr-444	418	41	be	be	AUX
ftr-444	418	42	subject	subject	ADJ
ftr-444	418	43	to	to	ADP
ftr-444	418	44	withholding	withholding	NOUN
ftr-444	418	45	.	.	PUNCT
ftr-444	419	1	79	79	NUM
ftr-444	419	2	rental	rental	ADJ
ftr-444	419	3	or	or	CCONJ
ftr-444	419	4	royalty	royalty	NOUN
ftr-444	419	5	income	income	NOUN
ftr-444	419	6	having	have	VERB
ftr-444	419	7	a	a	DET
ftr-444	419	8	u.s	u.s	PROPN
ftr-444	419	9	.	.	PROPN
ftr-444	419	10	source	source	NOUN
ftr-444	419	11	is	be	AUX
ftr-444	419	12	fdap	fdap	ADJ
ftr-444	419	13	income	income	NOUN
ftr-444	419	14	subject	subject	ADJ
ftr-444	419	15	to	to	ADP
ftr-444	419	16	the	the	DET
ftr-444	419	17	withholding	withholding	NOUN
ftr-444	419	18	tax	tax	NOUN
ftr-444	419	19	,	,	PUNCT
ftr-444	419	20	however	however	ADV
ftr-444	419	21	!	!	PUNCT
ftr-444	419	22	"	"	PUNCT
ftr-444	420	1	thus	thus	ADV
ftr-444	420	2	,	,	PUNCT
ftr-444	420	3	even	even	ADV
ftr-444	420	4	if	if	SCONJ
ftr-444	420	5	it	it	PRON
ftr-444	420	6	is	be	AUX
ftr-444	420	7	not	not	PART
ftr-444	420	8	engaged	engage	VERB
ftr-444	420	9	in	in	ADP
ftr-444	420	10	business	business	NOUN
ftr-444	420	11	in	in	ADP
ftr-444	420	12	the	the	DET
ftr-444	420	13	united	united	PROPN
ftr-444	420	14	states	states	PROPN
ftr-444	420	15	,	,	PUNCT
ftr-444	420	16	softco	softco	PROPN
ftr-444	420	17	will	will	AUX
ftr-444	420	18	be	be	AUX
ftr-444	420	19	subject	subject	ADJ
ftr-444	420	20	to	to	ADP
ftr-444	420	21	withholding	withhold	VERB
ftr-444	420	22	tax	tax	NOUN
ftr-444	420	23	if	if	SCONJ
ftr-444	420	24	it	it	PRON
ftr-444	420	25	makes	make	VERB
ftr-444	420	26	temporary	temporary	ADJ
ftr-444	420	27	transfers	transfer	NOUN
ftr-444	420	28	of	of	ADP
ftr-444	420	29	"	"	PUNCT
ftr-444	420	30	copyrighted	copyrighted	ADJ
ftr-444	420	31	articles	article	NOUN
ftr-444	420	32	,	,	PUNCT
ftr-444	420	33	"	"	PUNCT
ftr-444	420	34	or	or	CCONJ
ftr-444	420	35	transfers	transfer	VERB
ftr-444	420	36	"	"	PUNCT
ftr-444	420	37	copyright	copyright	NOUN
ftr-444	420	38	rights	right	NOUN
ftr-444	420	39	,	,	PUNCT
ftr-444	420	40	"	"	PUNCT
ftr-444	420	41	to	to	ADP
ftr-444	420	42	customers	customer	NOUN
ftr-444	420	43	for	for	ADP
ftr-444	420	44	use	use	NOUN
ftr-444	420	45	in	in	ADP
ftr-444	420	46	the	the	DET
ftr-444	420	47	united	united	PROPN
ftr-444	420	48	states	states	PROPN
ftr-444	420	49	.	.	PUNCT
ftr-444	421	1	even	even	ADV
ftr-444	421	2	if	if	SCONJ
ftr-444	421	3	softco	softco	NOUN
ftr-444	421	4	is	be	AUX
ftr-444	421	5	liable	liable	ADJ
ftr-444	421	6	to	to	PART
ftr-444	421	7	tax	tax	VERB
ftr-444	421	8	in	in	ADP
ftr-444	421	9	principle	principle	NOUN
ftr-444	421	10	,	,	PUNCT
ftr-444	421	11	the	the	DET
ftr-444	421	12	tax	tax	NOUN
ftr-444	421	13	may	may	AUX
ftr-444	421	14	be	be	AUX
ftr-444	421	15	uncollectible	uncollectible	ADJ
ftr-444	421	16	as	as	ADP
ftr-444	421	17	a	a	DET
ftr-444	421	18	practical	practical	ADJ
ftr-444	421	19	matter	matter	NOUN
ftr-444	421	20	.	.	PUNCT
ftr-444	422	1	each	each	DET
ftr-444	422	2	customer	customer	NOUN
ftr-444	422	3	that	that	PRON
ftr-444	422	4	pays	pay	VERB
ftr-444	422	5	softco	softco	NOUN
ftr-444	422	6	for	for	ADP
ftr-444	422	7	a	a	DET
ftr-444	422	8	software	software	NOUN
ftr-444	422	9	progam	progam	NOUN
ftr-444	422	10	or	or	CCONJ
ftr-444	422	11	rights	right	NOUN
ftr-444	422	12	to	to	ADP
ftr-444	422	13	a	a	DET
ftr-444	422	14	program	program	NOUN
ftr-444	422	15	is	be	AUX
ftr-444	422	16	a	a	DET
ftr-444	422	17	withholding	withholding	NOUN
ftr-444	422	18	agent	agent	NOUN
ftr-444	422	19	,	,	PUNCT
ftr-444	422	20	technically	technically	ADV
ftr-444	422	21	76	76	NUM
ftr-444	422	22	.	.	PUNCT
ftr-444	423	1	irc	irc	PROPN
ftr-444	423	2	§	§	PROPN
ftr-444	423	3	§	§	PROPN
ftr-444	423	4	871(a	871(a	PROPN
ftr-444	423	5	)	)	PUNCT
ftr-444	423	6	,	,	PUNCT
ftr-444	423	7	881	881	NUM
ftr-444	423	8	.	.	PUNCT
ftr-444	424	1	77	77	NUM
ftr-444	424	2	.	.	PUNCT
ftr-444	425	1	see	see	VERB
ftr-444	425	2	regs	reg	NOUN
ftr-444	425	3	.	.	PUNCT
ftr-444	426	1	§	§	PROPN
ftr-444	426	2	§	§	PROPN
ftr-444	426	3	1.871	1.871	NUM
ftr-444	426	4	-	-	PUNCT
ftr-444	426	5	7(a)(1	7(a)(1	NUM
ftr-444	426	6	)	)	PUNCT
ftr-444	426	7	,	,	PUNCT
ftr-444	426	8	1.1441	1.1441	NUM
ftr-444	426	9	-	-	SYM
ftr-444	426	10	2(a)(3	2(a)(3	NUM
ftr-444	426	11	)	)	PUNCT
ftr-444	426	12	.	.	PUNCT
ftr-444	427	1	78	78	NUM
ftr-444	427	2	.	.	PUNCT
ftr-444	428	1	there	there	PRON
ftr-444	428	2	is	be	VERB
ftr-444	428	3	one	one	NUM
ftr-444	428	4	exception	exception	NOUN
ftr-444	428	5	.	.	PUNCT
ftr-444	429	1	gain	gain	NOUN
ftr-444	429	2	from	from	ADP
ftr-444	429	3	the	the	DET
ftr-444	429	4	sale	sale	NOUN
ftr-444	429	5	or	or	CCONJ
ftr-444	429	6	exchange	exchange	NOUN
ftr-444	429	7	of	of	ADP
ftr-444	429	8	intangible	intangible	ADJ
ftr-444	429	9	property	property	NOUN
ftr-444	429	10	is	be	AUX
ftr-444	429	11	treated	treat	VERB
ftr-444	429	12	for	for	ADP
ftr-444	429	13	withholding	withhold	VERB
ftr-444	429	14	tax	tax	NOUN
ftr-444	429	15	purposes	purpose	NOUN
ftr-444	429	16	as	as	ADP
ftr-444	429	17	royalty	royalty	NOUN
ftr-444	429	18	income	income	NOUN
ftr-444	429	19	to	to	ADP
ftr-444	429	20	the	the	DET
ftr-444	429	21	extent	extent	NOUN
ftr-444	429	22	the	the	DET
ftr-444	429	23	consideration	consideration	NOUN
ftr-444	429	24	paid	pay	VERB
ftr-444	429	25	is	be	AUX
ftr-444	429	26	contingent	contingent	ADJ
ftr-444	429	27	on	on	ADP
ftr-444	429	28	the	the	DET
ftr-444	429	29	productivity	productivity	NOUN
ftr-444	429	30	,	,	PUNCT
ftr-444	429	31	use	use	NOUN
ftr-444	429	32	or	or	CCONJ
ftr-444	429	33	disposition	disposition	NOUN
ftr-444	429	34	of	of	ADP
ftr-444	429	35	the	the	DET
ftr-444	429	36	property	property	NOUN
ftr-444	429	37	.	.	PUNCT
ftr-444	430	1	see	see	VERB
ftr-444	430	2	irc	irc	PROPN
ftr-444	430	3	§	§	PROPN
ftr-444	430	4	871(aj	871(aj	X
ftr-444	430	5	(	(	PUNCT
ftr-444	430	6	1)(d	1)(d	NUM
ftr-444	430	7	)	)	PUNCT
ftr-444	430	8	.	.	PUNCT
ftr-444	431	1	a	a	DET
ftr-444	431	2	u.s.-source	u.s.-source	NOUN
ftr-444	431	3	will	will	AUX
ftr-444	431	4	also	also	ADV
ftr-444	431	5	be	be	AUX
ftr-444	431	6	established	establish	VERB
ftr-444	431	7	under	under	ADP
ftr-444	431	8	the	the	DET
ftr-444	431	9	royalty	royalty	NOUN
ftr-444	431	10	rule	rule	NOUN
ftr-444	431	11	.	.	PUNCT
ftr-444	432	1	see	see	VERB
ftr-444	432	2	irc	irc	PROPN
ftr-444	432	3	§	§	PROPN
ftr-444	432	4	865(dfl	865(dfl	PROPN
ftr-444	432	5	i	i	PRON
ftr-444	432	6	tb	tb	PROPN
ftr-444	432	7	)	)	PUNCT
ftr-444	432	8	.	.	PUNCT
ftr-444	433	1	79	79	NUM
ftr-444	433	2	.	.	PUNCT
ftr-444	434	1	if	if	SCONJ
ftr-444	434	2	any	any	DET
ftr-444	434	3	portion	portion	NOUN
ftr-444	434	4	of	of	ADP
ftr-444	434	5	softco	softco	NOUN
ftr-444	434	6	's	's	PART
ftr-444	434	7	income	income	NOUN
ftr-444	434	8	is	be	AUX
ftr-444	434	9	deemed	deem	VERB
ftr-444	434	10	to	to	PART
ftr-444	434	11	arise	arise	VERB
ftr-444	434	12	from	from	ADP
ftr-444	434	13	the	the	DET
ftr-444	434	14	production	production	NOUN
ftr-444	434	15	of	of	ADP
ftr-444	434	16	property	property	NOUN
ftr-444	434	17	in	in	ADP
ftr-444	434	18	the	the	DET
ftr-444	434	19	united	united	PROPN
ftr-444	434	20	states	states	PROPN
ftr-444	434	21	,	,	PUNCT
ftr-444	434	22	it	it	PRON
ftr-444	434	23	will	will	AUX
ftr-444	434	24	be	be	AUX
ftr-444	434	25	deemed	deem	VERB
ftr-444	434	26	to	to	PART
ftr-444	434	27	be	be	AUX
ftr-444	434	28	engaged	engage	VERB
ftr-444	434	29	in	in	ADP
ftr-444	434	30	a	a	DET
ftr-444	434	31	u.s	u.s	PROPN
ftr-444	434	32	.	.	PROPN
ftr-444	434	33	trade	trade	NOUN
ftr-444	434	34	or	or	CCONJ
ftr-444	434	35	business	business	NOUN
ftr-444	434	36	.	.	PUNCT
ftr-444	435	1	and	and	CCONJ
ftr-444	435	2	the	the	DET
ftr-444	435	3	income	income	NOUN
ftr-444	435	4	will	will	AUX
ftr-444	435	5	be	be	AUX
ftr-444	435	6	considered	consider	VERB
ftr-444	435	7	effectively	effectively	ADV
ftr-444	435	8	connected	connect	VERB
ftr-444	435	9	with	with	ADP
ftr-444	435	10	that	that	DET
ftr-444	435	11	business	business	NOUN
ftr-444	435	12	.	.	PUNCT
ftr-444	436	1	income	income	NOUN
ftr-444	436	2	from	from	ADP
ftr-444	436	3	production	production	NOUN
ftr-444	436	4	carried	carry	VERB
ftr-444	436	5	on	on	ADP
ftr-444	436	6	outside	outside	ADP
ftr-444	436	7	the	the	DET
ftr-444	436	8	united	united	PROPN
ftr-444	436	9	states	states	PROPN
ftr-444	436	10	is	be	AUX
ftr-444	436	11	not	not	PART
ftr-444	436	12	subject	subject	ADJ
ftr-444	436	13	to	to	ADP
ftr-444	436	14	withholding	withholding	NOUN
ftr-444	436	15	because	because	SCONJ
ftr-444	436	16	it	it	PRON
ftr-444	436	17	is	be	AUX
ftr-444	436	18	not	not	PART
ftr-444	436	19	u.s.-source	u.s.-source	ADJ
ftr-444	436	20	income	income	NOUN
ftr-444	436	21	.	.	PUNCT
ftr-444	437	1	see	see	VERB
ftr-444	437	2	irc	irc	ADV
ftr-444	437	3	§	§	PROPN
ftr-444	437	4	863(b)(2	863(b)(2	NUM
ftr-444	437	5	)	)	PUNCT
ftr-444	437	6	;	;	PUNCT
ftr-444	437	7	regs	reg	NOUN
ftr-444	437	8	.	.	PUNCT
ftr-444	438	1	§	§	PROPN
ftr-444	438	2	1.863	1.863	NUM
ftr-444	438	3	-	-	SYM
ftr-444	438	4	3	3	NUM
ftr-444	438	5	.	.	NOUN
ftr-444	438	6	80	80	NUM
ftr-444	438	7	.	.	PUNCT
ftr-444	439	1	see	see	VERB
ftr-444	439	2	irc	irc	PROPN
ftr-444	439	3	§	§	PROPN
ftr-444	439	4	§	§	PROPN
ftr-444	439	5	871(a)(1	871(a)(1	NOUN
ftr-444	439	6	)	)	PUNCT
ftr-444	439	7	,	,	PUNCT
ftr-444	439	8	881(a)(l	881(a)(l	NOUN
ftr-444	439	9	)	)	PUNCT
ftr-444	439	10	;	;	PUNCT
ftr-444	439	11	regs	reg	NOUN
ftr-444	439	12	.	.	PUNCT
ftr-444	440	1	§	§	PROPN
ftr-444	440	2	1.871	1.871	NUM
ftr-444	440	3	-	-	PUNCT
ftr-444	440	4	7(b(1i	7(b(1i	NUM
ftr-444	440	5	)	)	PUNCT
ftr-444	440	6	.	.	PUNCT
ftr-444	441	1	1999	1999	NUM
ftr-444	441	2	]	]	PUNCT
ftr-444	441	3	florida	florida	PROPN
ftr-444	441	4	tax	tax	PROPN
ftr-444	441	5	review	review	NOUN
ftr-444	441	6	liable	liable	ADJ
ftr-444	441	7	to	to	PART
ftr-444	441	8	collect	collect	VERB
ftr-444	441	9	the	the	DET
ftr-444	441	10	tax	tax	NOUN
ftr-444	441	11	owed	owe	VERB
ftr-444	441	12	by	by	ADP
ftr-444	441	13	softco.8	softco.8	PROPN
ftr-444	441	14	'	'	PUNCT
ftr-444	441	15	large	large	ADJ
ftr-444	441	16	business	business	NOUN
ftr-444	441	17	purchasers	purchaser	NOUN
ftr-444	441	18	may	may	AUX
ftr-444	441	19	know	know	VERB
ftr-444	441	20	who	who	PRON
ftr-444	441	21	softco	softco	VERB
ftr-444	441	22	is	be	AUX
ftr-444	441	23	and	and	CCONJ
ftr-444	441	24	where	where	SCONJ
ftr-444	441	25	it	it	PRON
ftr-444	441	26	is	be	AUX
ftr-444	441	27	located	locate	VERB
ftr-444	441	28	;	;	PUNCT
ftr-444	441	29	they	they	PRON
ftr-444	441	30	will	will	AUX
ftr-444	441	31	presumably	presumably	ADV
ftr-444	441	32	insist	insist	VERB
ftr-444	441	33	on	on	ADP
ftr-444	441	34	withholding	withhold	VERB
ftr-444	441	35	.	.	PUNCT
ftr-444	441	36	"	"	PUNCT
ftr-444	442	1	other	other	ADJ
ftr-444	442	2	purchasers	purchaser	NOUN
ftr-444	442	3	,	,	PUNCT
ftr-444	442	4	however	however	ADV
ftr-444	442	5	,	,	PUNCT
ftr-444	442	6	will	will	AUX
ftr-444	442	7	not	not	PART
ftr-444	442	8	be	be	AUX
ftr-444	442	9	in	in	ADP
ftr-444	442	10	a	a	DET
ftr-444	442	11	position	position	NOUN
ftr-444	442	12	to	to	PART
ftr-444	442	13	withhold	withhold	VERB
ftr-444	442	14	.	.	PUNCT
ftr-444	443	1	the	the	DET
ftr-444	443	2	customer	customer	NOUN
ftr-444	443	3	may	may	AUX
ftr-444	443	4	not	not	PART
ftr-444	443	5	even	even	ADV
ftr-444	443	6	know	know	VERB
ftr-444	443	7	where	where	SCONJ
ftr-444	443	8	softco	softco	NOUN
ftr-444	443	9	is	be	AUX
ftr-444	443	10	organized	organize	VERB
ftr-444	443	11	or	or	CCONJ
ftr-444	443	12	where	where	SCONJ
ftr-444	443	13	it	it	PRON
ftr-444	443	14	operates	operate	VERB
ftr-444	443	15	.	.	PUNCT
ftr-444	444	1	in	in	ADP
ftr-444	444	2	addition	addition	NOUN
ftr-444	444	3	,	,	PUNCT
ftr-444	444	4	the	the	DET
ftr-444	444	5	practical	practical	ADJ
ftr-444	444	6	difficulties	difficulty	NOUN
ftr-444	444	7	of	of	ADP
ftr-444	444	8	enforcing	enforce	VERB
ftr-444	444	9	withholding	withholding	NOUN
ftr-444	444	10	obligations	obligation	NOUN
ftr-444	444	11	against	against	ADP
ftr-444	444	12	a	a	DET
ftr-444	444	13	large	large	ADJ
ftr-444	444	14	number	number	NOUN
ftr-444	444	15	of	of	ADP
ftr-444	444	16	persons	person	NOUN
ftr-444	444	17	making	make	VERB
ftr-444	444	18	relatively	relatively	ADV
ftr-444	444	19	small	small	ADJ
ftr-444	444	20	purchases	purchase	NOUN
ftr-444	444	21	are	be	AUX
ftr-444	444	22	formidable	formidable	ADJ
ftr-444	444	23	.	.	PUNCT
ftr-444	444	24	"	"	PUNCT
ftr-444	445	1	the	the	DET
ftr-444	445	2	application	application	NOUN
ftr-444	445	3	of	of	ADP
ftr-444	445	4	withholding	withholding	NOUN
ftr-444	445	5	tax	tax	NOUN
ftr-444	445	6	to	to	ADP
ftr-444	445	7	amounts	amount	NOUN
ftr-444	445	8	received	receive	VERB
ftr-444	445	9	by	by	ADP
ftr-444	445	10	softco	softco	NOUN
ftr-444	445	11	attributable	attributable	ADJ
ftr-444	445	12	to	to	ADP
ftr-444	445	13	services	service	NOUN
ftr-444	445	14	provided	provide	VERB
ftr-444	445	15	to	to	ADP
ftr-444	445	16	customers	customer	NOUN
ftr-444	445	17	is	be	AUX
ftr-444	445	18	unsettled	unsettle	VERB
ftr-444	445	19	at	at	ADP
ftr-444	445	20	the	the	DET
ftr-444	445	21	moment	moment	NOUN
ftr-444	445	22	.	.	PUNCT
ftr-444	446	1	to	to	ADP
ftr-444	446	2	the	the	DET
ftr-444	446	3	extent	extent	NOUN
ftr-444	446	4	that	that	SCONJ
ftr-444	446	5	such	such	ADJ
ftr-444	446	6	services	service	NOUN
ftr-444	446	7	are	be	AUX
ftr-444	446	8	performed	perform	VERB
ftr-444	446	9	,	,	PUNCT
ftr-444	446	10	whether	whether	SCONJ
ftr-444	446	11	by	by	ADP
ftr-444	446	12	softco	softco	PROPN
ftr-444	446	13	's	's	PART
ftr-444	446	14	own	own	ADJ
ftr-444	446	15	employees	employee	NOUN
ftr-444	446	16	or	or	CCONJ
ftr-444	446	17	by	by	ADP
ftr-444	446	18	independent	independent	ADJ
ftr-444	446	19	programmers	programmer	NOUN
ftr-444	446	20	,	,	PUNCT
ftr-444	446	21	outside	outside	ADP
ftr-444	446	22	the	the	DET
ftr-444	446	23	united	united	PROPN
ftr-444	446	24	states	states	PROPN
ftr-444	446	25	the	the	DET
ftr-444	446	26	resulting	result	VERB
ftr-444	446	27	income	income	NOUN
ftr-444	446	28	does	do	AUX
ftr-444	446	29	not	not	PART
ftr-444	446	30	have	have	VERB
ftr-444	446	31	a	a	DET
ftr-444	446	32	u.s	u.s	PROPN
ftr-444	446	33	.	.	PROPN
ftr-444	446	34	source	source	NOUN
ftr-444	446	35	and	and	CCONJ
ftr-444	446	36	therefore	therefore	ADV
ftr-444	446	37	is	be	AUX
ftr-444	446	38	not	not	PART
ftr-444	446	39	subject	subject	ADJ
ftr-444	446	40	to	to	ADP
ftr-444	446	41	withholding.84	withholding.84	PROPN
ftr-444	446	42	if	if	SCONJ
ftr-444	446	43	the	the	DET
ftr-444	446	44	income	income	NOUN
ftr-444	446	45	has	have	VERB
ftr-444	446	46	a	a	DET
ftr-444	446	47	u.s	u.s	PROPN
ftr-444	446	48	.	.	PROPN
ftr-444	446	49	source	source	NOUN
ftr-444	446	50	,	,	PUNCT
ftr-444	446	51	however	however	ADV
ftr-444	446	52	,	,	PUNCT
ftr-444	446	53	the	the	DET
ftr-444	446	54	statute	statute	NOUN
ftr-444	446	55	and	and	CCONJ
ftr-444	446	56	the	the	DET
ftr-444	446	57	regulations	regulation	NOUN
ftr-444	446	58	appear	appear	VERB
ftr-444	446	59	to	to	PART
ftr-444	446	60	subject	subject	VERB
ftr-444	446	61	it	it	PRON
ftr-444	446	62	to	to	ADP
ftr-444	446	63	the	the	DET
ftr-444	446	64	tax	tax	NOUN
ftr-444	446	65	unless	unless	SCONJ
ftr-444	446	66	it	it	PRON
ftr-444	446	67	is	be	AUX
ftr-444	446	68	considered	consider	VERB
ftr-444	446	69	effectively	effectively	ADV
ftr-444	446	70	connected	connect	VERB
ftr-444	446	71	income,85	income,85	NOUN
ftr-444	446	72	in	in	ADP
ftr-444	446	73	which	which	DET
ftr-444	446	74	case	case	NOUN
ftr-444	446	75	the	the	DET
ftr-444	446	76	income	income	NOUN
ftr-444	446	77	would	would	AUX
ftr-444	446	78	be	be	AUX
ftr-444	446	79	subject	subject	ADJ
ftr-444	446	80	to	to	ADP
ftr-444	446	81	corporate	corporate	ADJ
ftr-444	446	82	tax	tax	NOUN
ftr-444	446	83	in	in	ADP
ftr-444	446	84	the	the	DET
ftr-444	446	85	hands	hand	NOUN
ftr-444	446	86	of	of	ADP
ftr-444	446	87	softco	softco	NOUN
ftr-444	446	88	.	.	PUNCT
ftr-444	447	1	in	in	ADP
ftr-444	447	2	miller	miller	PROPN
ftr-444	447	3	v.	v.	PROPN
ftr-444	447	4	commissioner,6	commissioner,6	NOUN
ftr-444	447	5	however	however	ADV
ftr-444	447	6	,	,	PUNCT
ftr-444	447	7	the	the	DET
ftr-444	447	8	tax	tax	NOUN
ftr-444	447	9	court	court	NOUN
ftr-444	447	10	held	hold	VERB
ftr-444	447	11	in	in	ADP
ftr-444	447	12	closely	closely	ADV
ftr-444	447	13	analogous	analogous	ADJ
ftr-444	447	14	circumstances	circumstance	NOUN
ftr-444	447	15	that	that	PRON
ftr-444	447	16	no	no	DET
ftr-444	447	17	tax	tax	NOUN
ftr-444	447	18	needed	need	VERB
ftr-444	447	19	to	to	PART
ftr-444	447	20	be	be	AUX
ftr-444	447	21	withheld	withhold	VERB
ftr-444	447	22	.	.	PUNCT
ftr-444	448	1	in	in	ADP
ftr-444	448	2	miller	miller	PROPN
ftr-444	448	3	,	,	PUNCT
ftr-444	448	4	u.s	u.s	PROPN
ftr-444	448	5	.	.	PROPN
ftr-444	448	6	partnerships	partnership	NOUN
ftr-444	448	7	had	have	AUX
ftr-444	448	8	paid	pay	VERB
ftr-444	448	9	fees	fee	NOUN
ftr-444	448	10	to	to	ADP
ftr-444	448	11	a	a	DET
ftr-444	448	12	related	relate	VERB
ftr-444	448	13	hong	hong	PROPN
ftr-444	448	14	kong	kong	PROPN
ftr-444	448	15	corporation	corporation	PROPN
ftr-444	448	16	for	for	ADP
ftr-444	448	17	the	the	DET
ftr-444	448	18	performance	performance	NOUN
ftr-444	448	19	of	of	ADP
ftr-444	448	20	research	research	NOUN
ftr-444	448	21	services	service	NOUN
ftr-444	448	22	.	.	PUNCT
ftr-444	449	1	the	the	DET
ftr-444	449	2	hong	hong	PROPN
ftr-444	449	3	kong	kong	PROPN
ftr-444	449	4	corporation	corporation	PROPN
ftr-444	449	5	in	in	ADP
ftr-444	449	6	turn	turn	NOUN
ftr-444	449	7	subcontracted	subcontract	VERB
ftr-444	449	8	with	with	ADP
ftr-444	449	9	u.s	u.s	PROPN
ftr-444	449	10	.	.	PROPN
ftr-444	449	11	subsidiaries	subsidiary	NOUN
ftr-444	449	12	,	,	PUNCT
ftr-444	449	13	among	among	ADP
ftr-444	449	14	others	other	NOUN
ftr-444	449	15	,	,	PUNCT
ftr-444	449	16	to	to	PART
ftr-444	449	17	perform	perform	VERB
ftr-444	449	18	a	a	DET
ftr-444	449	19	portion	portion	NOUN
ftr-444	449	20	of	of	ADP
ftr-444	449	21	the	the	DET
ftr-444	449	22	required	require	VERB
ftr-444	449	23	services	service	NOUN
ftr-444	449	24	.	.	PUNCT
ftr-444	450	1	the	the	DET
ftr-444	450	2	irs	irs	PROPN
ftr-444	450	3	asserted	assert	VERB
ftr-444	450	4	that	that	SCONJ
ftr-444	450	5	the	the	DET
ftr-444	450	6	u.s	u.s	PROPN
ftr-444	450	7	.	.	PROPN
ftr-444	450	8	payors	payor	NOUN
ftr-444	450	9	were	be	AUX
ftr-444	450	10	liable	liable	ADJ
ftr-444	450	11	to	to	PART
ftr-444	450	12	withhold	withhold	VERB
ftr-444	450	13	tax	tax	NOUN
ftr-444	450	14	from	from	ADP
ftr-444	450	15	the	the	DET
ftr-444	450	16	payments	payment	NOUN
ftr-444	450	17	they	they	PRON
ftr-444	450	18	made	make	VERB
ftr-444	450	19	to	to	ADP
ftr-444	450	20	the	the	DET
ftr-444	450	21	hong	hong	PROPN
ftr-444	450	22	kong	kong	PROPN
ftr-444	450	23	corporation	corporation	PROPN
ftr-444	450	24	to	to	ADP
ftr-444	450	25	the	the	DET
ftr-444	450	26	extent	extent	NOUN
ftr-444	450	27	that	that	SCONJ
ftr-444	450	28	these	these	PRON
ftr-444	450	29	were	be	AUX
ftr-444	450	30	attributable	attributable	ADJ
ftr-444	450	31	to	to	ADP
ftr-444	450	32	the	the	DET
ftr-444	450	33	research	research	NOUN
ftr-444	450	34	conducted	conduct	VERB
ftr-444	450	35	in	in	ADP
ftr-444	450	36	the	the	DET
ftr-444	450	37	united	united	PROPN
ftr-444	450	38	states	states	PROPN
ftr-444	450	39	.	.	PUNCT
ftr-444	451	1	the	the	DET
ftr-444	451	2	taxpayer	taxpayer	NOUN
ftr-444	451	3	pleaded	plead	VERB
ftr-444	451	4	that	that	SCONJ
ftr-444	451	5	at	at	ADP
ftr-444	451	6	the	the	DET
ftr-444	451	7	time	time	NOUN
ftr-444	451	8	of	of	ADP
ftr-444	451	9	payment	payment	NOUN
ftr-444	451	10	(	(	PUNCT
ftr-444	451	11	which	which	PRON
ftr-444	451	12	was	be	AUX
ftr-444	451	13	in	in	ADP
ftr-444	451	14	advance	advance	NOUN
ftr-444	451	15	)	)	PUNCT
ftr-444	451	16	,	,	PUNCT
ftr-444	451	17	it	it	PRON
ftr-444	451	18	did	do	AUX
ftr-444	451	19	not	not	PART
ftr-444	451	20	know	know	VERB
ftr-444	451	21	to	to	ADP
ftr-444	451	22	what	what	DET
ftr-444	451	23	extent	extent	NOUN
ftr-444	451	24	the	the	DET
ftr-444	451	25	services	service	NOUN
ftr-444	451	26	it	it	PRON
ftr-444	451	27	paid	pay	VERB
ftr-444	451	28	for	for	ADP
ftr-444	451	29	would	would	AUX
ftr-444	451	30	be	be	AUX
ftr-444	451	31	performed	perform	VERB
ftr-444	451	32	in	in	ADP
ftr-444	451	33	the	the	DET
ftr-444	451	34	united	united	PROPN
ftr-444	451	35	states	states	PROPN
ftr-444	451	36	.	.	PUNCT
ftr-444	452	1	the	the	DET
ftr-444	452	2	irs	irs	PROPN
ftr-444	452	3	took	take	VERB
ftr-444	452	4	the	the	DET
ftr-444	452	5	position	position	NOUN
ftr-444	452	6	that	that	SCONJ
ftr-444	452	7	,	,	PUNCT
ftr-444	452	8	when	when	SCONJ
ftr-444	452	9	in	in	ADP
ftr-444	452	10	doubt	doubt	NOUN
ftr-444	452	11	,	,	PUNCT
ftr-444	452	12	the	the	DET
ftr-444	452	13	u.s	u.s	PROPN
ftr-444	452	14	.	.	PROPN
ftr-444	452	15	payor	payor	PROPN
ftr-444	452	16	should	should	AUX
ftr-444	452	17	withhold	withhold	VERB
ftr-444	452	18	on	on	ADP
ftr-444	452	19	the	the	DET
ftr-444	452	20	entire	entire	ADJ
ftr-444	452	21	amount	amount	NOUN
ftr-444	452	22	,	,	PUNCT
ftr-444	452	23	and	and	CCONJ
ftr-444	452	24	the	the	DET
ftr-444	452	25	hong	hong	PROPN
ftr-444	452	26	kong	kong	PROPN
ftr-444	452	27	corporation	corporation	PROPN
ftr-444	452	28	should	should	AUX
ftr-444	452	29	apply	apply	VERB
ftr-444	452	30	for	for	ADP
ftr-444	452	31	a	a	DET
ftr-444	452	32	refund	refund	NOUN
ftr-444	452	33	if	if	SCONJ
ftr-444	452	34	the	the	DET
ftr-444	452	35	withholding	withholding	NOUN
ftr-444	452	36	turned	turn	VERB
ftr-444	452	37	out	out	ADP
ftr-444	452	38	to	to	PART
ftr-444	452	39	be	be	AUX
ftr-444	452	40	excessive	excessive	ADJ
ftr-444	452	41	.	.	PUNCT
ftr-444	453	1	noting	note	VERB
ftr-444	453	2	that	that	SCONJ
ftr-444	453	3	the	the	DET
ftr-444	453	4	u.s	u.s	PROPN
ftr-444	453	5	.	.	PROPN
ftr-444	453	6	subsidiaries	subsidiary	NOUN
ftr-444	453	7	were	be	AUX
ftr-444	453	8	subject	subject	ADJ
ftr-444	453	9	to	to	ADP
ftr-444	453	10	tax	tax	NOUN
ftr-444	453	11	on	on	ADP
ftr-444	453	12	the	the	DET
ftr-444	453	13	income	income	NOUN
ftr-444	453	14	they	they	PRON
ftr-444	453	15	earned	earn	VERB
ftr-444	453	16	and	and	CCONJ
ftr-444	453	17	that	that	SCONJ
ftr-444	453	18	,	,	PUNCT
ftr-444	453	19	in	in	ADP
ftr-444	453	20	the	the	DET
ftr-444	453	21	facts	fact	NOUN
ftr-444	453	22	presented	present	VERB
ftr-444	453	23	,	,	PUNCT
ftr-444	453	24	the	the	DET
ftr-444	453	25	irs	irs	PROPN
ftr-444	453	26	could	could	AUX
ftr-444	453	27	apply	apply	VERB
ftr-444	453	28	section	section	NOUN
ftr-444	453	29	482	482	NUM
ftr-444	453	30	to	to	PART
ftr-444	453	31	adjust	adjust	VERB
ftr-444	453	32	the	the	DET
ftr-444	453	33	amounts	amount	NOUN
ftr-444	453	34	received	receive	VERB
ftr-444	453	35	by	by	ADP
ftr-444	453	36	the	the	DET
ftr-444	453	37	u.s	u.s	PROPN
ftr-444	453	38	.	.	PROPN
ftr-444	453	39	subsidiaries	subsidiary	NOUN
ftr-444	453	40	if	if	SCONJ
ftr-444	453	41	necessary	necessary	ADJ
ftr-444	453	42	to	to	PART
ftr-444	453	43	reflect	reflect	VERB
ftr-444	453	44	81	81	NUM
ftr-444	453	45	.	.	PUNCT
ftr-444	454	1	see	see	VERB
ftr-444	454	2	irc	irc	PROPN
ftr-444	454	3	§	§	PROPN
ftr-444	454	4	1461	1461	NUM
ftr-444	454	5	.	.	PUNCT
ftr-444	455	1	82	82	NUM
ftr-444	455	2	.	.	PUNCT
ftr-444	456	1	as	as	ADP
ftr-444	456	2	to	to	ADP
ftr-444	456	3	possible	possible	ADJ
ftr-444	456	4	exemption	exemption	NOUN
ftr-444	456	5	from	from	ADP
ftr-444	456	6	withholding	withhold	VERB
ftr-444	456	7	tax	tax	NOUN
ftr-444	456	8	under	under	ADP
ftr-444	456	9	an	an	DET
ftr-444	456	10	income	income	NOUN
ftr-444	456	11	tax	tax	NOUN
ftr-444	456	12	treaty	treaty	NOUN
ftr-444	456	13	,	,	PUNCT
ftr-444	456	14	see	see	VERB
ftr-444	456	15	the	the	DET
ftr-444	456	16	discussion	discussion	NOUN
ftr-444	456	17	at	at	ADP
ftr-444	456	18	text	text	NOUN
ftr-444	456	19	accompanying	accompany	VERB
ftr-444	456	20	notes	note	NOUN
ftr-444	456	21	103	103	NUM
ftr-444	456	22	-	-	SYM
ftr-444	456	23	05	05	NUM
ftr-444	456	24	.	.	PROPN
ftr-444	456	25	83	83	NUM
ftr-444	456	26	.	.	PUNCT
ftr-444	457	1	see	see	VERB
ftr-444	457	2	,	,	PUNCT
ftr-444	457	3	e.g.	e.g.	ADV
ftr-444	457	4	,	,	PUNCT
ftr-444	457	5	tax	tax	NOUN
ftr-444	457	6	and	and	CCONJ
ftr-444	457	7	the	the	DET
ftr-444	457	8	internet	internet	NOUN
ftr-444	457	9	,	,	PUNCT
ftr-444	457	10	discussion	discussion	NOUN
ftr-444	457	11	report	report	NOUN
ftr-444	457	12	of	of	ADP
ftr-444	457	13	the	the	DET
ftr-444	457	14	australian	australian	ADJ
ftr-444	457	15	taxation	taxation	NOUN
ftr-444	457	16	office	office	NOUN
ftr-444	457	17	electronic	electronic	ADJ
ftr-444	457	18	commerce	commerce	NOUN
ftr-444	457	19	project	project	NOUN
ftr-444	457	20	team	team	NOUN
ftr-444	457	21	on	on	ADP
ftr-444	457	22	the	the	DET
ftr-444	457	23	challenge	challenge	NOUN
ftr-444	457	24	of	of	ADP
ftr-444	457	25	electronic	electronic	ADJ
ftr-444	457	26	commerce	commerce	NOUN
ftr-444	457	27	to	to	PART
ftr-444	457	28	tax	tax	NOUN
ftr-444	457	29	administration	administration	NOUN
ftr-444	457	30	§	§	PROPN
ftr-444	457	31	§	§	PROPN
ftr-444	457	32	7.2.8	7.2.8	NUM
ftr-444	457	33	,	,	PUNCT
ftr-444	457	34	7.2.18	7.2.18	NUM
ftr-444	457	35	(	(	PUNCT
ftr-444	457	36	1997	1997	NUM
ftr-444	457	37	)	)	PUNCT
ftr-444	457	38	.	.	PUNCT
ftr-444	458	1	see	see	VERB
ftr-444	458	2	australian	australian	ADJ
ftr-444	458	3	taxation	taxation	NOUN
ftr-444	458	4	office	office	NOUN
ftr-444	458	5	web	web	NOUN
ftr-444	458	6	page	page	NOUN
ftr-444	458	7	(	(	PUNCT
ftr-444	458	8	visited	visit	VERB
ftr-444	458	9	august	august	PROPN
ftr-444	458	10	3	3	NUM
ftr-444	458	11	,	,	PUNCT
ftr-444	458	12	1999	1999	NUM
ftr-444	458	13	)	)	PUNCT
ftr-444	459	1	<	<	X
ftr-444	459	2	http://www.ato.gov.au/ecp/	http://www.ato.gov.au/ecp/	PROPN
ftr-444	459	3	>	>	X
ftr-444	459	4	.	.	PUNCT
ftr-444	460	1	84	84	NUM
ftr-444	460	2	.	.	PUNCT
ftr-444	461	1	see	see	VERB
ftr-444	461	2	supra	supra	ADJ
ftr-444	461	3	text	text	NOUN
ftr-444	461	4	accompanying	accompanying	ADJ
ftr-444	461	5	note	note	NOUN
ftr-444	461	6	76	76	NUM
ftr-444	461	7	.	.	PUNCT
ftr-444	461	8	85	85	NUM
ftr-444	461	9	.	.	PUNCT
ftr-444	462	1	see	see	VERB
ftr-444	462	2	regs	reg	NOUN
ftr-444	462	3	.	.	PUNCT
ftr-444	463	1	§	§	PROPN
ftr-444	463	2	1.1441	1.1441	NUM
ftr-444	463	3	-	-	PUNCT
ftr-444	463	4	4(a)(1	4(a)(1	NUM
ftr-444	463	5	)	)	PUNCT
ftr-444	463	6	.	.	PUNCT
ftr-444	464	1	86	86	NUM
ftr-444	464	2	.	.	X
ftr-444	465	1	73	73	NUM
ftr-444	465	2	t.c	t.c	PROPN
ftr-444	465	3	.	.	PROPN
ftr-444	465	4	memo	memo	NOUN
ftr-444	465	5	(	(	PUNCT
ftr-444	465	6	cch	cch	NOUN
ftr-444	465	7	)	)	PUNCT
ftr-444	465	8	2319	2319	NUM
ftr-444	465	9	,	,	PUNCT
ftr-444	465	10	t.c	t.c	PROPN
ftr-444	465	11	.	.	PROPN
ftr-444	465	12	memo	memo	NOUN
ftr-444	465	13	(	(	PUNCT
ftr-444	465	14	ria	ria	PROPN
ftr-444	465	15	)	)	PUNCT
ftr-444	465	16	97,134	97,134	NUM
ftr-444	465	17	(	(	PUNCT
ftr-444	465	18	1997	1997	NUM
ftr-444	465	19	)	)	PUNCT
ftr-444	465	20	.	.	PUNCT
ftr-444	466	1	[	[	X
ftr-444	466	2	vol	vol	NOUN
ftr-444	466	3	4:4	4:4	NUM
ftr-444	466	4	taxation	taxation	NOUN
ftr-444	466	5	of	of	ADP
ftr-444	466	6	electronic	electronic	ADJ
ftr-444	466	7	commerce	commerce	NOUN
ftr-444	466	8	their	their	PRON
ftr-444	466	9	true	true	ADJ
ftr-444	466	10	income	income	NOUN
ftr-444	466	11	,	,	PUNCT
ftr-444	466	12	the	the	DET
ftr-444	466	13	court	court	NOUN
ftr-444	466	14	held	hold	VERB
ftr-444	466	15	that	that	SCONJ
ftr-444	466	16	the	the	DET
ftr-444	466	17	payments	payment	NOUN
ftr-444	466	18	made	make	VERB
ftr-444	466	19	to	to	ADP
ftr-444	466	20	the	the	DET
ftr-444	466	21	hong	hong	PROPN
ftr-444	466	22	kong	kong	PROPN
ftr-444	466	23	corporation	corporation	PROPN
ftr-444	466	24	were	be	AUX
ftr-444	466	25	not	not	PART
ftr-444	466	26	u.s.-source	u.s.-source	ADJ
ftr-444	466	27	income	income	NOUN
ftr-444	466	28	subject	subject	ADJ
ftr-444	466	29	to	to	ADP
ftr-444	466	30	withholding	withholding	NOUN
ftr-444	466	31	because	because	SCONJ
ftr-444	466	32	the	the	DET
ftr-444	466	33	hong	hong	PROPN
ftr-444	466	34	kong	kong	PROPN
ftr-444	466	35	corporation	corporation	PROPN
ftr-444	466	36	performed	perform	VERB
ftr-444	466	37	no	no	DET
ftr-444	466	38	services	service	NOUN
ftr-444	466	39	in	in	ADP
ftr-444	466	40	the	the	DET
ftr-444	466	41	united	united	PROPN
ftr-444	466	42	states	states	PROPN
ftr-444	466	43	.	.	PUNCT
ftr-444	467	1	the	the	DET
ftr-444	467	2	court	court	NOUN
ftr-444	467	3	stated	state	VERB
ftr-444	467	4	:	:	PUNCT
ftr-444	467	5	"	"	PUNCT
ftr-444	467	6	in	in	ADP
ftr-444	467	7	order	order	NOUN
ftr-444	467	8	for	for	ADP
ftr-444	467	9	[	[	PUNCT
ftr-444	467	10	the	the	DET
ftr-444	467	11	hong	hong	PROPN
ftr-444	467	12	kong	kong	PROPN
ftr-444	467	13	corporation	corporation	PROPN
ftr-444	467	14	]	]	PUNCT
ftr-444	467	15	to	to	PART
ftr-444	467	16	be	be	AUX
ftr-444	467	17	considered	consider	VERB
ftr-444	467	18	as	as	ADP
ftr-444	467	19	having	have	VERB
ftr-444	467	20	u.s	u.s	PROPN
ftr-444	467	21	.	.	PROPN
ftr-444	467	22	source	source	NOUN
ftr-444	467	23	income	income	NOUN
ftr-444	467	24	by	by	ADP
ftr-444	467	25	virtue	virtue	NOUN
ftr-444	467	26	of	of	ADP
ftr-444	467	27	the	the	DET
ftr-444	467	28	performance	performance	NOUN
ftr-444	467	29	of	of	ADP
ftr-444	467	30	services	service	NOUN
ftr-444	467	31	,	,	PUNCT
ftr-444	467	32	[	[	X
ftr-444	467	33	the	the	DET
ftr-444	467	34	corporation	corporation	NOUN
ftr-444	467	35	]	]	PUNCT
ftr-444	467	36	itself	itself	PRON
ftr-444	467	37	would	would	AUX
ftr-444	467	38	have	have	VERB
ftr-444	467	39	to	to	PART
ftr-444	467	40	perform	perform	VERB
ftr-444	467	41	the	the	DET
ftr-444	467	42	services	service	NOUN
ftr-444	467	43	through	through	ADP
ftr-444	467	44	agents	agent	NOUN
ftr-444	467	45	or	or	CCONJ
ftr-444	467	46	employees	employee	NOUN
ftr-444	467	47	of	of	ADP
ftr-444	467	48	its	its	PRON
ftr-444	467	49	own	own	ADJ
ftr-444	467	50	.	.	PUNCT
ftr-444	467	51	"	"	PUNCT
ftr-444	468	1	87	87	NUM
ftr-444	468	2	it	it	PRON
ftr-444	468	3	is	be	AUX
ftr-444	468	4	difficult	difficult	ADJ
ftr-444	468	5	to	to	PART
ftr-444	468	6	know	know	VERB
ftr-444	468	7	exactly	exactly	ADV
ftr-444	468	8	what	what	PRON
ftr-444	468	9	to	to	PART
ftr-444	468	10	make	make	VERB
ftr-444	468	11	of	of	ADP
ftr-444	468	12	the	the	DET
ftr-444	468	13	quoted	quote	VERB
ftr-444	468	14	statement	statement	NOUN
ftr-444	468	15	.	.	PUNCT
ftr-444	469	1	foreign	foreign	ADJ
ftr-444	469	2	corporations	corporation	NOUN
ftr-444	469	3	,	,	PUNCT
ftr-444	469	4	like	like	ADP
ftr-444	469	5	softco	softco	NOUN
ftr-444	469	6	,	,	PUNCT
ftr-444	469	7	often	often	ADV
ftr-444	469	8	retain	retain	VERB
ftr-444	469	9	u.s	u.s	PROPN
ftr-444	469	10	.	.	PROPN
ftr-444	469	11	persons	person	NOUN
ftr-444	469	12	,	,	PUNCT
ftr-444	469	13	both	both	DET
ftr-444	469	14	individuals	individual	NOUN
ftr-444	469	15	and	and	CCONJ
ftr-444	469	16	entities	entity	NOUN
ftr-444	469	17	,	,	PUNCT
ftr-444	469	18	as	as	SCONJ
ftr-444	469	19	subcontractors	subcontractor	NOUN
ftr-444	469	20	to	to	PART
ftr-444	469	21	assist	assist	VERB
ftr-444	469	22	them	they	PRON
ftr-444	469	23	in	in	ADP
ftr-444	469	24	performing	perform	VERB
ftr-444	469	25	their	their	PRON
ftr-444	469	26	contract	contract	NOUN
ftr-444	469	27	obligations	obligation	NOUN
ftr-444	469	28	.	.	PUNCT
ftr-444	470	1	as	as	ADV
ftr-444	470	2	surely	surely	ADV
ftr-444	470	3	would	would	AUX
ftr-444	470	4	be	be	AUX
ftr-444	470	5	true	true	ADJ
ftr-444	470	6	in	in	ADP
ftr-444	470	7	softco	softco	NOUN
ftr-444	470	8	's	's	PART
ftr-444	470	9	case	case	NOUN
ftr-444	470	10	,	,	PUNCT
ftr-444	470	11	the	the	DET
ftr-444	470	12	amount	amount	NOUN
ftr-444	470	13	that	that	PRON
ftr-444	470	14	the	the	DET
ftr-444	470	15	foreign	foreign	ADJ
ftr-444	470	16	corporation	corporation	NOUN
ftr-444	470	17	charges	charge	VERB
ftr-444	470	18	its	its	PRON
ftr-444	470	19	customer	customer	NOUN
ftr-444	470	20	for	for	ADP
ftr-444	470	21	what	what	PRON
ftr-444	470	22	is	be	AUX
ftr-444	470	23	done	do	VERB
ftr-444	470	24	in	in	ADP
ftr-444	470	25	the	the	DET
ftr-444	470	26	united	united	PROPN
ftr-444	470	27	states	states	PROPN
ftr-444	470	28	will	will	AUX
ftr-444	470	29	typically	typically	ADV
ftr-444	470	30	exceed	exceed	VERB
ftr-444	470	31	the	the	DET
ftr-444	470	32	amount	amount	NOUN
ftr-444	470	33	paid	pay	VERB
ftr-444	470	34	to	to	ADP
ftr-444	470	35	the	the	DET
ftr-444	470	36	u.s	u.s	PROPN
ftr-444	470	37	.	.	PROPN
ftr-444	470	38	subcontractor(s	subcontractor(s	PROPN
ftr-444	470	39	)	)	PUNCT
ftr-444	470	40	,	,	PUNCT
ftr-444	470	41	since	since	SCONJ
ftr-444	470	42	the	the	DET
ftr-444	470	43	foreign	foreign	ADJ
ftr-444	470	44	corporation	corporation	NOUN
ftr-444	470	45	will	will	AUX
ftr-444	470	46	be	be	AUX
ftr-444	470	47	doing	do	VERB
ftr-444	470	48	marketing	marketing	NOUN
ftr-444	470	49	,	,	PUNCT
ftr-444	470	50	supplying	supply	VERB
ftr-444	470	51	working	work	VERB
ftr-444	470	52	capital	capital	NOUN
ftr-444	470	53	,	,	PUNCT
ftr-444	470	54	taking	take	VERB
ftr-444	470	55	risk	risk	NOUN
ftr-444	470	56	,	,	PUNCT
ftr-444	470	57	and	and	CCONJ
ftr-444	470	58	performing	perform	VERB
ftr-444	470	59	administrative	administrative	ADJ
ftr-444	470	60	services	service	NOUN
ftr-444	470	61	and	and	CCONJ
ftr-444	470	62	other	other	ADJ
ftr-444	470	63	functions	function	NOUN
ftr-444	470	64	.	.	PUNCT
ftr-444	471	1	one	one	PRON
ftr-444	471	2	would	would	AUX
ftr-444	471	3	have	have	AUX
ftr-444	471	4	thought	think	VERB
ftr-444	471	5	that	that	SCONJ
ftr-444	471	6	-	-	PUNCT
ftr-444	471	7	passing	pass	VERB
ftr-444	471	8	for	for	ADP
ftr-444	471	9	the	the	DET
ftr-444	471	10	moment	moment	NOUN
ftr-444	471	11	the	the	DET
ftr-444	471	12	narrow	narrow	ADJ
ftr-444	471	13	question	question	NOUN
ftr-444	471	14	of	of	ADP
ftr-444	471	15	withholding	withholding	NOUN
ftr-444	471	16	liability	liability	NOUN
ftr-444	471	17	(	(	PUNCT
ftr-444	471	18	an	an	DET
ftr-444	471	19	issue	issue	NOUN
ftr-444	471	20	which	which	PRON
ftr-444	471	21	the	the	DET
ftr-444	471	22	miller	miller	PROPN
ftr-444	471	23	court	court	PROPN
ftr-444	471	24	found	find	VERB
ftr-444	471	25	it	it	PRON
ftr-444	471	26	unnecessary	unnecessary	ADJ
ftr-444	471	27	to	to	PART
ftr-444	471	28	consider	consider	VERB
ftr-444	471	29	)	)	PUNCT
ftr-444	471	30	88	88	NUM
ftr-444	471	31	-	-	PUNCT
ftr-444	471	32	what	what	PRON
ftr-444	471	33	the	the	DET
ftr-444	471	34	foreign	foreign	ADJ
ftr-444	471	35	corporation	corporation	NOUN
ftr-444	471	36	earned	earn	VERB
ftr-444	471	37	would	would	AUX
ftr-444	471	38	be	be	AUX
ftr-444	471	39	treated	treat	VERB
ftr-444	471	40	as	as	ADP
ftr-444	471	41	income	income	NOUN
ftr-444	471	42	from	from	ADP
ftr-444	471	43	sources	source	NOUN
ftr-444	471	44	within	within	ADP
ftr-444	471	45	the	the	DET
ftr-444	471	46	united	united	PROPN
ftr-444	471	47	states	states	PROPN
ftr-444	471	48	because	because	SCONJ
ftr-444	471	49	the	the	DET
ftr-444	471	50	services	service	NOUN
ftr-444	471	51	provided	provide	VERB
ftr-444	471	52	were	be	AUX
ftr-444	471	53	performed	perform	VERB
ftr-444	471	54	there	there	ADV
ftr-444	471	55	.	.	PUNCT
ftr-444	472	1	if	if	SCONJ
ftr-444	472	2	not	not	PART
ftr-444	472	3	(	(	PUNCT
ftr-444	472	4	contrary	contrary	ADJ
ftr-444	472	5	to	to	ADP
ftr-444	472	6	the	the	DET
ftr-444	472	7	miller	miller	PROPN
ftr-444	472	8	court	court	NOUN
ftr-444	472	9	's	's	PART
ftr-444	472	10	footnoted	footnote	VERB
ftr-444	472	11	suggestion),89	suggestion),89	ADJ
ftr-444	472	12	the	the	DET
ftr-444	472	13	income	income	NOUN
ftr-444	472	14	could	could	AUX
ftr-444	472	15	not	not	PART
ftr-444	472	16	constitute	constitute	VERB
ftr-444	472	17	effectively	effectively	ADV
ftr-444	472	18	connected	connect	VERB
ftr-444	472	19	income	income	NOUN
ftr-444	472	20	and	and	CCONJ
ftr-444	472	21	would	would	AUX
ftr-444	472	22	escape	escape	VERB
ftr-444	472	23	tax	tax	NOUN
ftr-444	472	24	altogether	altogether	ADV
ftr-444	472	25	.	.	PUNCT
ftr-444	473	1	one	one	PRON
ftr-444	473	2	can	can	AUX
ftr-444	473	3	sympathize	sympathize	VERB
ftr-444	473	4	with	with	ADP
ftr-444	473	5	the	the	DET
ftr-444	473	6	hardship	hardship	NOUN
ftr-444	473	7	imposed	impose	VERB
ftr-444	473	8	on	on	ADP
ftr-444	473	9	a	a	DET
ftr-444	473	10	taxpayer	taxpayer	NOUN
ftr-444	473	11	when	when	SCONJ
ftr-444	473	12	,	,	PUNCT
ftr-444	473	13	as	as	ADP
ftr-444	473	14	in	in	ADP
ftr-444	473	15	the	the	DET
ftr-444	473	16	miller	miller	NOUN
ftr-444	473	17	case	case	NOUN
ftr-444	473	18	and	and	CCONJ
ftr-444	473	19	in	in	ADP
ftr-444	473	20	softco	softco	NOUN
ftr-444	473	21	's	's	PART
ftr-444	473	22	circumstances	circumstance	NOUN
ftr-444	473	23	,	,	PUNCT
ftr-444	473	24	a	a	DET
ftr-444	473	25	payment	payment	NOUN
ftr-444	473	26	is	be	AUX
ftr-444	473	27	made	make	VERB
ftr-444	473	28	at	at	ADP
ftr-444	473	29	a	a	DET
ftr-444	473	30	time	time	NOUN
ftr-444	473	31	when	when	SCONJ
ftr-444	473	32	the	the	DET
ftr-444	473	33	payor	payor	NOUN
ftr-444	473	34	has	have	VERB
ftr-444	473	35	no	no	DET
ftr-444	473	36	way	way	NOUN
ftr-444	473	37	of	of	ADP
ftr-444	473	38	knowing	know	VERB
ftr-444	473	39	what	what	DET
ftr-444	473	40	portion	portion	NOUN
ftr-444	473	41	of	of	ADP
ftr-444	473	42	the	the	DET
ftr-444	473	43	payment	payment	NOUN
ftr-444	473	44	will	will	AUX
ftr-444	473	45	turn	turn	VERB
ftr-444	473	46	out	out	ADP
ftr-444	473	47	to	to	PART
ftr-444	473	48	represent	represent	VERB
ftr-444	473	49	u.s.-source	u.s.-source	ADJ
ftr-444	473	50	income	income	NOUN
ftr-444	473	51	;	;	PUNCT
ftr-444	473	52	but	but	CCONJ
ftr-444	473	53	this	this	PRON
ftr-444	473	54	seems	seem	VERB
ftr-444	473	55	an	an	DET
ftr-444	473	56	insufficient	insufficient	ADJ
ftr-444	473	57	reason	reason	NOUN
ftr-444	473	58	for	for	ADP
ftr-444	473	59	holding	hold	VERB
ftr-444	473	60	that	that	SCONJ
ftr-444	473	61	no	no	DET
ftr-444	473	62	tax	tax	NOUN
ftr-444	473	63	is	be	AUX
ftr-444	473	64	payable	payable	ADJ
ftr-444	473	65	at	at	ADV
ftr-444	473	66	all	all	ADV
ftr-444	473	67	.	.	PUNCT
ftr-444	474	1	surely	surely	ADV
ftr-444	474	2	,	,	PUNCT
ftr-444	474	3	the	the	DET
ftr-444	474	4	correct	correct	ADJ
ftr-444	474	5	solution	solution	NOUN
ftr-444	474	6	is	be	AUX
ftr-444	474	7	to	to	PART
ftr-444	474	8	consider	consider	VERB
ftr-444	474	9	that	that	SCONJ
ftr-444	474	10	all	all	DET
ftr-444	474	11	amounts	amount	NOUN
ftr-444	474	12	paid	pay	VERB
ftr-444	474	13	to	to	ADP
ftr-444	474	14	a	a	DET
ftr-444	474	15	softco	softco	NOUN
ftr-444	474	16	for	for	ADP
ftr-444	474	17	services	service	NOUN
ftr-444	474	18	performed	perform	VERB
ftr-444	474	19	for	for	ADP
ftr-444	474	20	a	a	DET
ftr-444	474	21	customer	customer	NOUN
ftr-444	474	22	in	in	ADP
ftr-444	474	23	the	the	DET
ftr-444	474	24	united	united	PROPN
ftr-444	474	25	states	states	PROPN
ftr-444	474	26	constitute	constitute	VERB
ftr-444	474	27	u.s.-source	u.s.-source	NOUN
ftr-444	474	28	,	,	PUNCT
ftr-444	474	29	and	and	CCONJ
ftr-444	474	30	therefore	therefore	ADV
ftr-444	474	31	effectively	effectively	ADV
ftr-444	474	32	connected	connect	VERB
ftr-444	474	33	,	,	PUNCT
ftr-444	474	34	income	income	NOUN
ftr-444	474	35	in	in	ADP
ftr-444	474	36	its	its	PRON
ftr-444	474	37	hands	hand	NOUN
ftr-444	474	38	.	.	PUNCT
ftr-444	475	1	softco	softco	NOUN
ftr-444	475	2	must	must	AUX
ftr-444	475	3	report	report	VERB
ftr-444	475	4	it	it	PRON
ftr-444	475	5	(	(	PUNCT
ftr-444	475	6	and	and	CCONJ
ftr-444	475	7	argue	argue	VERB
ftr-444	475	8	with	with	ADP
ftr-444	475	9	the	the	DET
ftr-444	475	10	irs	irs	PROPN
ftr-444	475	11	about	about	ADP
ftr-444	475	12	its	its	PRON
ftr-444	475	13	proper	proper	ADJ
ftr-444	475	14	amount	amount	NOUN
ftr-444	475	15	)	)	PUNCT
ftr-444	475	16	,	,	PUNCT
ftr-444	475	17	but	but	CCONJ
ftr-444	475	18	the	the	DET
ftr-444	475	19	payor	payor	NOUN
ftr-444	475	20	will	will	AUX
ftr-444	475	21	be	be	AUX
ftr-444	475	22	free	free	ADJ
ftr-444	475	23	of	of	ADP
ftr-444	475	24	withholding	withholding	NOUN
ftr-444	475	25	responsibility	responsibility	NOUN
ftr-444	475	26	.	.	PUNCT
ftr-444	476	1	in	in	ADP
ftr-444	476	2	this	this	DET
ftr-444	476	3	sense	sense	NOUN
ftr-444	476	4	,	,	PUNCT
ftr-444	476	5	services	service	NOUN
ftr-444	476	6	income	income	NOUN
ftr-444	476	7	is	be	AUX
ftr-444	476	8	easier	easy	ADJ
ftr-444	476	9	to	to	PART
ftr-444	476	10	deal	deal	VERB
ftr-444	476	11	with	with	ADP
ftr-444	476	12	than	than	ADP
ftr-444	476	13	rents	rent	NOUN
ftr-444	476	14	and	and	CCONJ
ftr-444	476	15	royalties	royalty	NOUN
ftr-444	476	16	,	,	PUNCT
ftr-444	476	17	which	which	PRON
ftr-444	476	18	will	will	AUX
ftr-444	476	19	in	in	ADP
ftr-444	476	20	most	most	ADJ
ftr-444	476	21	cases	case	NOUN
ftr-444	476	22	not	not	PART
ftr-444	476	23	give	give	VERB
ftr-444	476	24	rise	rise	NOUN
ftr-444	476	25	to	to	ADP
ftr-444	476	26	effectively	effectively	ADV
ftr-444	476	27	connected	connected	ADJ
ftr-444	476	28	income	income	NOUN
ftr-444	476	29	regardless	regardless	ADV
ftr-444	476	30	of	of	ADP
ftr-444	476	31	source	source	NOUN
ftr-444	476	32	.	.	PUNCT
ftr-444	477	1	87	87	NUM
ftr-444	477	2	.	.	PUNCT
ftr-444	478	1	miller	miller	PROPN
ftr-444	478	2	,	,	PUNCT
ftr-444	478	3	73	73	NUM
ftr-444	478	4	t.c	t.c	PROPN
ftr-444	478	5	.	.	PROPN
ftr-444	478	6	memo	memo	NOUN
ftr-444	478	7	(	(	PUNCT
ftr-444	478	8	cch	cch	NOUN
ftr-444	478	9	)	)	PUNCT
ftr-444	478	10	at	at	ADP
ftr-444	478	11	2323	2323	NUM
ftr-444	478	12	.	.	PUNCT
ftr-444	479	1	t.c	t.c	PROPN
ftr-444	479	2	.	.	PROPN
ftr-444	479	3	memo	memo	NOUN
ftr-444	479	4	(	(	PUNCT
ftr-444	479	5	ria	ria	PROPN
ftr-444	479	6	)	)	PUNCT
ftr-444	479	7	at	at	ADP
ftr-444	479	8	97	97	NUM
ftr-444	479	9	-	-	SYM
ftr-444	479	10	854	854	NUM
ftr-444	479	11	.	.	NUM
ftr-444	479	12	88	88	NUM
ftr-444	479	13	.	.	PUNCT
ftr-444	480	1	see	see	VERB
ftr-444	480	2	miller	miller	PROPN
ftr-444	480	3	,	,	PUNCT
ftr-444	480	4	73	73	NUM
ftr-444	480	5	t.c	t.c	PROPN
ftr-444	480	6	.	.	PROPN
ftr-444	480	7	memo	memo	NOUN
ftr-444	480	8	(	(	PUNCT
ftr-444	480	9	cch	cch	NOUN
ftr-444	480	10	)	)	PUNCT
ftr-444	480	11	at	at	ADP
ftr-444	480	12	2324	2324	NUM
ftr-444	480	13	.	.	PUNCT
ftr-444	481	1	t.c	t.c	PROPN
ftr-444	481	2	.	.	PROPN
ftr-444	481	3	memo	memo	NOUN
ftr-444	481	4	(	(	PUNCT
ftr-444	481	5	ria	ria	PROPN
ftr-444	481	6	)	)	PUNCT
ftr-444	481	7	at	at	ADP
ftr-444	481	8	97	97	NUM
ftr-444	481	9	-	-	SYM
ftr-444	481	10	855	855	NUM
ftr-444	481	11	.	.	PUNCT
ftr-444	481	12	89	89	NUM
ftr-444	481	13	.	.	PUNCT
ftr-444	482	1	see	see	VERB
ftr-444	482	2	miller	miller	PROPN
ftr-444	482	3	,	,	PUNCT
ftr-444	482	4	73	73	NUM
ftr-444	482	5	t.c	t.c	PROPN
ftr-444	482	6	.	.	PROPN
ftr-444	482	7	memo	memo	NOUN
ftr-444	482	8	(	(	PUNCT
ftr-444	482	9	cch	cch	NOUN
ftr-444	482	10	)	)	PUNCT
ftr-444	482	11	at	at	ADP
ftr-444	482	12	2323	2323	NUM
ftr-444	482	13	n.1	n.1	SYM
ftr-444	482	14	1	1	NUM
ftr-444	482	15	.	.	PUNCT
ftr-444	483	1	t.c	t.c	PROPN
ftr-444	483	2	.	.	PROPN
ftr-444	483	3	memo	memo	NOUN
ftr-444	483	4	(	(	PUNCT
ftr-444	483	5	ria	ria	PROPN
ftr-444	483	6	)	)	PUNCT
ftr-444	483	7	at	at	ADP
ftr-444	483	8	97	97	NUM
ftr-444	483	9	-	-	SYM
ftr-444	483	10	854	854	NUM
ftr-444	483	11	n.11	n.11	PROPN
ftr-444	483	12	.	.	PUNCT
ftr-444	484	1	(	(	PUNCT
ftr-444	484	2	"	"	PUNCT
ftr-444	484	3	if	if	SCONJ
ftr-444	484	4	[	[	X
ftr-444	484	5	the	the	DET
ftr-444	484	6	corporation	corporation	NOUN
ftr-444	484	7	]	]	PUNCT
ftr-444	484	8	did	do	AUX
ftr-444	484	9	perform	perform	VERB
ftr-444	484	10	services	service	NOUN
ftr-444	484	11	,	,	PUNCT
ftr-444	484	12	it	it	PRON
ftr-444	484	13	is	be	AUX
ftr-444	484	14	possible	possible	ADJ
ftr-444	484	15	that	that	SCONJ
ftr-444	484	16	it	it	PRON
ftr-444	484	17	could	could	AUX
ftr-444	484	18	be	be	AUX
ftr-444	484	19	considered	consider	VERB
ftr-444	484	20	as	as	ADP
ftr-444	484	21	carrying	carry	VERB
ftr-444	484	22	on	on	ADP
ftr-444	484	23	a	a	DET
ftr-444	484	24	trade	trade	NOUN
ftr-444	484	25	or	or	CCONJ
ftr-444	484	26	business	business	NOUN
ftr-444	484	27	in	in	ADP
ftr-444	484	28	the	the	DET
ftr-444	484	29	united	united	PROPN
ftr-444	484	30	states	states	PROPN
ftr-444	484	31	.	.	PUNCT
ftr-444	485	1	"	"	PUNCT
ftr-444	485	2	)	)	PUNCT
ftr-444	485	3	.	.	PUNCT
ftr-444	486	1	19991	19991	NUM
ftr-444	486	2	florida	florida	PROPN
ftr-444	486	3	tax	tax	PROPN
ftr-444	486	4	review	review	PROPN
ftr-444	486	5	v.	v.	ADP
ftr-444	486	6	u.s	u.s	PROPN
ftr-444	486	7	.	.	PROPN
ftr-444	486	8	taxation	taxation	NOUN
ftr-444	486	9	of	of	ADP
ftr-444	486	10	sofrco	sofrco	NOUN
ftr-444	486	11	under	under	ADP
ftr-444	486	12	the	the	DET
ftr-444	486	13	irish	irish	PROPN
ftr-444	486	14	treaty	treaty	NOUN
ftr-444	486	15	a.	a.	NOUN
ftr-444	486	16	qualification	qualification	NOUN
ftr-444	486	17	of	of	ADP
ftr-444	486	18	softco	softco	NOUN
ftr-444	486	19	under	under	ADP
ftr-444	486	20	the	the	DET
ftr-444	486	21	treaty	treaty	NOUN
ftr-444	486	22	softco	softco	NOUN
ftr-444	486	23	will	will	AUX
ftr-444	486	24	be	be	AUX
ftr-444	486	25	entitled	entitle	VERB
ftr-444	486	26	to	to	PART
ftr-444	486	27	claim	claim	VERB
ftr-444	486	28	the	the	DET
ftr-444	486	29	benefits	benefit	NOUN
ftr-444	486	30	of	of	ADP
ftr-444	486	31	the	the	DET
ftr-444	486	32	treaty	treaty	NOUN
ftr-444	486	33	only	only	ADV
ftr-444	486	34	if	if	SCONJ
ftr-444	486	35	(	(	PUNCT
ftr-444	486	36	a	a	X
ftr-444	486	37	)	)	PUNCT
ftr-444	486	38	it	it	PRON
ftr-444	486	39	is	be	AUX
ftr-444	486	40	a	a	DET
ftr-444	486	41	resident	resident	NOUN
ftr-444	486	42	of	of	ADP
ftr-444	486	43	ireland	ireland	PROPN
ftr-444	486	44	for	for	ADP
ftr-444	486	45	irish	irish	ADJ
ftr-444	486	46	tax	tax	NOUN
ftr-444	486	47	purposes	purpose	NOUN
ftr-444	486	48	and	and	CCONJ
ftr-444	486	49	(	(	PUNCT
ftr-444	486	50	b	b	X
ftr-444	486	51	)	)	PUNCT
ftr-444	486	52	it	it	PRON
ftr-444	486	53	is	be	AUX
ftr-444	486	54	a	a	DET
ftr-444	486	55	"	"	PUNCT
ftr-444	486	56	qualified	qualified	ADJ
ftr-444	486	57	person	person	NOUN
ftr-444	486	58	"	"	PUNCT
ftr-444	486	59	under	under	ADP
ftr-444	486	60	article	article	NOUN
ftr-444	486	61	23	23	NUM
ftr-444	486	62	,	,	PUNCT
ftr-444	486	63	the	the	DET
ftr-444	486	64	limitation	limitation	NOUN
ftr-444	486	65	of	of	ADP
ftr-444	486	66	benefits	benefit	NOUN
ftr-444	486	67	article	article	NOUN
ftr-444	486	68	.	.	PUNCT
ftr-444	487	1	under	under	ADP
ftr-444	487	2	article	article	NOUN
ftr-444	487	3	4	4	NUM
ftr-444	487	4	of	of	ADP
ftr-444	487	5	the	the	DET
ftr-444	487	6	treaty	treaty	NOUN
ftr-444	487	7	a	a	DET
ftr-444	487	8	company	company	NOUN
ftr-444	487	9	will	will	AUX
ftr-444	487	10	be	be	AUX
ftr-444	487	11	considered	consider	VERB
ftr-444	487	12	a	a	DET
ftr-444	487	13	resident	resident	NOUN
ftr-444	487	14	of	of	ADP
ftr-444	487	15	ireland	ireland	PROPN
ftr-444	487	16	if	if	SCONJ
ftr-444	487	17	it	it	PRON
ftr-444	487	18	is	be	AUX
ftr-444	487	19	subject	subject	ADJ
ftr-444	487	20	to	to	ADP
ftr-444	487	21	tax	tax	NOUN
ftr-444	487	22	in	in	ADP
ftr-444	487	23	ireland	ireland	NOUN
ftr-444	487	24	by	by	ADP
ftr-444	487	25	reason	reason	NOUN
ftr-444	487	26	of	of	ADP
ftr-444	487	27	its	its	PRON
ftr-444	487	28	place	place	NOUN
ftr-444	487	29	of	of	ADP
ftr-444	487	30	incorporation	incorporation	NOUN
ftr-444	487	31	or	or	CCONJ
ftr-444	487	32	management	management	NOUN
ftr-444	487	33	.	.	PUNCT
ftr-444	488	1	90	90	NUM
ftr-444	488	2	it	it	PRON
ftr-444	488	3	is	be	AUX
ftr-444	488	4	assumed	assume	VERB
ftr-444	488	5	in	in	ADP
ftr-444	488	6	this	this	DET
ftr-444	488	7	discussion	discussion	NOUN
ftr-444	488	8	that	that	SCONJ
ftr-444	488	9	softco	softco	NOUN
ftr-444	488	10	is	be	AUX
ftr-444	488	11	both	both	PRON
ftr-444	488	12	incorporated	incorporate	VERB
ftr-444	488	13	and	and	CCONJ
ftr-444	488	14	managed	manage	VERB
ftr-444	488	15	and	and	CCONJ
ftr-444	488	16	controlled	control	VERB
ftr-444	488	17	in	in	ADP
ftr-444	488	18	ireland	ireland	NOUN
ftr-444	488	19	.	.	PUNCT
ftr-444	489	1	it	it	PRON
ftr-444	489	2	will	will	AUX
ftr-444	489	3	therefore	therefore	ADV
ftr-444	489	4	be	be	AUX
ftr-444	489	5	treated	treat	VERB
ftr-444	489	6	as	as	ADP
ftr-444	489	7	an	an	DET
ftr-444	489	8	irish	irish	ADJ
ftr-444	489	9	resident	resident	NOUN
ftr-444	489	10	.	.	PUNCT
ftr-444	490	1	under	under	ADP
ftr-444	490	2	article	article	NOUN
ftr-444	490	3	23	23	NUM
ftr-444	490	4	of	of	ADP
ftr-444	490	5	the	the	DET
ftr-444	490	6	treaty	treaty	NOUN
ftr-444	490	7	,	,	PUNCT
ftr-444	490	8	a	a	DET
ftr-444	490	9	company	company	NOUN
ftr-444	490	10	may	may	AUX
ftr-444	490	11	be	be	AUX
ftr-444	490	12	considered	consider	VERB
ftr-444	490	13	a	a	DET
ftr-444	490	14	"	"	PUNCT
ftr-444	490	15	qualified	qualified	ADJ
ftr-444	490	16	person	person	NOUN
ftr-444	490	17	"	"	PUNCT
ftr-444	490	18	under	under	ADP
ftr-444	490	19	any	any	DET
ftr-444	490	20	one	one	NUM
ftr-444	490	21	of	of	ADP
ftr-444	490	22	several	several	ADJ
ftr-444	490	23	tests	test	NOUN
ftr-444	490	24	,	,	PUNCT
ftr-444	490	25	only	only	ADV
ftr-444	490	26	two	two	NUM
ftr-444	490	27	of	of	ADP
ftr-444	490	28	which	which	PRON
ftr-444	490	29	are	be	AUX
ftr-444	490	30	potentially	potentially	ADV
ftr-444	490	31	applicable	applicable	ADJ
ftr-444	490	32	to	to	PART
ftr-444	490	33	softco	softco	VERB
ftr-444	490	34	.	.	PUNCT
ftr-444	491	1	under	under	ADP
ftr-444	491	2	the	the	DET
ftr-444	491	3	"	"	PUNCT
ftr-444	491	4	active	active	ADJ
ftr-444	491	5	business	business	NOUN
ftr-444	491	6	test	test	NOUN
ftr-444	491	7	,	,	PUNCT
ftr-444	491	8	"	"	PUNCT
ftr-444	491	9	if	if	SCONJ
ftr-444	491	10	softco	softco	NOUN
ftr-444	491	11	were	be	AUX
ftr-444	491	12	engaged	engage	VERB
ftr-444	491	13	in	in	ADP
ftr-444	491	14	the	the	DET
ftr-444	491	15	active	active	ADJ
ftr-444	491	16	conduct	conduct	NOUN
ftr-444	491	17	of	of	ADP
ftr-444	491	18	a	a	DET
ftr-444	491	19	substantial	substantial	ADJ
ftr-444	491	20	trade	trade	NOUN
ftr-444	491	21	or	or	CCONJ
ftr-444	491	22	business	business	NOUN
ftr-444	491	23	in	in	ADP
ftr-444	491	24	ireland	ireland	PROPN
ftr-444	491	25	,	,	PUNCT
ftr-444	491	26	it	it	PRON
ftr-444	491	27	could	could	AUX
ftr-444	491	28	claim	claim	VERB
ftr-444	491	29	benefits	benefit	NOUN
ftr-444	491	30	of	of	ADP
ftr-444	491	31	the	the	DET
ftr-444	491	32	treaty	treaty	NOUN
ftr-444	491	33	with	with	ADP
ftr-444	491	34	respect	respect	NOUN
ftr-444	491	35	to	to	ADP
ftr-444	491	36	u.s.-source	u.s.-source	ADJ
ftr-444	491	37	income	income	NOUN
ftr-444	491	38	items	item	NOUN
ftr-444	491	39	connected	connect	VERB
ftr-444	491	40	with	with	ADP
ftr-444	491	41	that	that	DET
ftr-444	491	42	trade	trade	NOUN
ftr-444	491	43	or	or	CCONJ
ftr-444	491	44	business.91	business.91	NOUN
ftr-444	491	45	however	however	ADV
ftr-444	491	46	,	,	PUNCT
ftr-444	491	47	on	on	ADP
ftr-444	491	48	the	the	DET
ftr-444	491	49	facts	fact	NOUN
ftr-444	491	50	given	give	VERB
ftr-444	491	51	it	it	PRON
ftr-444	491	52	is	be	AUX
ftr-444	491	53	not	not	PART
ftr-444	491	54	engaged	engage	VERB
ftr-444	491	55	in	in	ADP
ftr-444	491	56	business	business	NOUN
ftr-444	491	57	in	in	ADP
ftr-444	491	58	ireland	ireland	PROPN
ftr-444	491	59	.	.	PUNCT
ftr-444	492	1	if	if	SCONJ
ftr-444	492	2	softco	softco	NOUN
ftr-444	492	3	did	do	AUX
ftr-444	492	4	carry	carry	VERB
ftr-444	492	5	on	on	ADP
ftr-444	492	6	business	business	NOUN
ftr-444	492	7	activities	activity	NOUN
ftr-444	492	8	in	in	ADP
ftr-444	492	9	ireland	ireland	NOUN
ftr-444	492	10	-	-	PUNCT
ftr-444	492	11	such	such	ADJ
ftr-444	492	12	as	as	ADP
ftr-444	492	13	marketing	marketing	NOUN
ftr-444	492	14	activities	activity	NOUN
ftr-444	492	15	-	-	PUNCT
ftr-444	492	16	it	it	PRON
ftr-444	492	17	might	might	AUX
ftr-444	492	18	qualify	qualify	VERB
ftr-444	492	19	under	under	ADP
ftr-444	492	20	this	this	DET
ftr-444	492	21	rule	rule	NOUN
ftr-444	492	22	if	if	SCONJ
ftr-444	492	23	its	its	PRON
ftr-444	492	24	business	business	NOUN
ftr-444	492	25	activities	activity	NOUN
ftr-444	492	26	in	in	ADP
ftr-444	492	27	ireland	ireland	PROPN
ftr-444	492	28	were	be	AUX
ftr-444	492	29	deemed	deem	VERB
ftr-444	492	30	substantial.92	substantial.92	NOUN
ftr-444	492	31	under	under	ADP
ftr-444	492	32	the	the	DET
ftr-444	492	33	"	"	PUNCT
ftr-444	492	34	ownership	ownership	NOUN
ftr-444	492	35	and	and	CCONJ
ftr-444	492	36	base	base	NOUN
ftr-444	492	37	erosion	erosion	NOUN
ftr-444	492	38	"	"	PUNCT
ftr-444	492	39	test	test	NOUN
ftr-444	492	40	,	,	PUNCT
ftr-444	492	41	a	a	DET
ftr-444	492	42	company	company	NOUN
ftr-444	492	43	will	will	AUX
ftr-444	492	44	be	be	AUX
ftr-444	492	45	considered	consider	VERB
ftr-444	492	46	a	a	DET
ftr-444	492	47	qualified	qualified	ADJ
ftr-444	492	48	person	person	NOUN
ftr-444	492	49	if	if	SCONJ
ftr-444	492	50	:	:	PUNCT
ftr-444	492	51	(	(	PUNCT
ftr-444	492	52	a	a	X
ftr-444	492	53	)	)	PUNCT
ftr-444	492	54	at	at	ADV
ftr-444	492	55	least	least	ADJ
ftr-444	492	56	50	50	NUM
ftr-444	492	57	%	%	NOUN
ftr-444	492	58	of	of	ADP
ftr-444	492	59	the	the	DET
ftr-444	492	60	voting	voting	NOUN
ftr-444	492	61	power	power	NOUN
ftr-444	492	62	and	and	CCONJ
ftr-444	492	63	value	value	NOUN
ftr-444	492	64	of	of	ADP
ftr-444	492	65	its	its	PRON
ftr-444	492	66	stock	stock	NOUN
ftr-444	492	67	is	be	AUX
ftr-444	492	68	owned	own	VERB
ftr-444	492	69	by	by	ADP
ftr-444	492	70	"	"	PUNCT
ftr-444	492	71	qualified	qualified	ADJ
ftr-444	492	72	persons	person	NOUN
ftr-444	492	73	"	"	PUNCT
ftr-444	492	74	or	or	CCONJ
ftr-444	492	75	united	united	PROPN
ftr-444	492	76	states	states	PROPN
ftr-444	492	77	citizens	citizen	NOUN
ftr-444	492	78	or	or	CCONJ
ftr-444	492	79	residents	resident	NOUN
ftr-444	492	80	and	and	CCONJ
ftr-444	492	81	(	(	PUNCT
ftr-444	492	82	b	b	NOUN
ftr-444	492	83	)	)	PUNCT
ftr-444	492	84	amounts	amount	VERB
ftr-444	492	85	deductible	deductible	ADJ
ftr-444	492	86	for	for	ADP
ftr-444	492	87	irish	irish	ADJ
ftr-444	492	88	tax	tax	NOUN
ftr-444	492	89	purposes	purpose	NOUN
ftr-444	492	90	which	which	PRON
ftr-444	492	91	it	it	PRON
ftr-444	492	92	pays	pay	VERB
ftr-444	492	93	to	to	ADP
ftr-444	492	94	persons	person	NOUN
ftr-444	492	95	other	other	ADJ
ftr-444	492	96	than	than	SCONJ
ftr-444	492	97	"	"	PUNCT
ftr-444	492	98	qualified	qualified	ADJ
ftr-444	492	99	persons	person	NOUN
ftr-444	492	100	"	"	PUNCT
ftr-444	492	101	or	or	CCONJ
ftr-444	492	102	united	united	PROPN
ftr-444	492	103	states	states	PROPN
ftr-444	492	104	citizens	citizen	NOUN
ftr-444	492	105	or	or	CCONJ
ftr-444	492	106	residents	resident	NOUN
ftr-444	492	107	do	do	AUX
ftr-444	492	108	not	not	PART
ftr-444	492	109	exceed	exceed	VERB
ftr-444	492	110	50	50	NUM
ftr-444	492	111	%	%	NOUN
ftr-444	492	112	of	of	ADP
ftr-444	492	113	its	its	PRON
ftr-444	492	114	gross	gross	ADJ
ftr-444	492	115	income.93	income.93	NOUN
ftr-444	492	116	since	since	SCONJ
ftr-444	492	117	softco	softco	NOUN
ftr-444	492	118	is	be	AUX
ftr-444	492	119	owned	own	VERB
ftr-444	492	120	by	by	ADP
ftr-444	492	121	usco	usco	PROPN
ftr-444	492	122	,	,	PUNCT
ftr-444	492	123	a	a	DET
ftr-444	492	124	united	united	PROPN
ftr-444	492	125	states	states	PROPN
ftr-444	492	126	resident	resident	NOUN
ftr-444	492	127	as	as	SCONJ
ftr-444	492	128	defined	define	VERB
ftr-444	492	129	in	in	ADP
ftr-444	492	130	the	the	DET
ftr-444	492	131	treaty,94	treaty,94	NOUN
ftr-444	492	132	it	it	PRON
ftr-444	492	133	satisfies	satisfy	VERB
ftr-444	492	134	the	the	DET
ftr-444	492	135	"	"	PUNCT
ftr-444	492	136	ownership	ownership	NOUN
ftr-444	492	137	"	"	PUNCT
ftr-444	492	138	prong	prong	NOUN
ftr-444	492	139	of	of	ADP
ftr-444	492	140	this	this	DET
ftr-444	492	141	test	test	NOUN
ftr-444	492	142	.	.	PUNCT
ftr-444	493	1	the	the	DET
ftr-444	493	2	question	question	NOUN
ftr-444	493	3	is	be	AUX
ftr-444	493	4	whether	whether	SCONJ
ftr-444	493	5	it	it	PRON
ftr-444	493	6	will	will	AUX
ftr-444	493	7	satisfy	satisfy	VERB
ftr-444	493	8	the	the	DET
ftr-444	493	9	"	"	PUNCT
ftr-444	493	10	base	base	NOUN
ftr-444	493	11	erosion	erosion	NOUN
ftr-444	493	12	"	"	PUNCT
ftr-444	493	13	prong	prong	NOUN
ftr-444	493	14	.	.	PUNCT
ftr-444	494	1	this	this	PRON
ftr-444	494	2	in	in	ADP
ftr-444	494	3	turn	turn	NOUN
ftr-444	494	4	depends	depend	VERB
ftr-444	494	5	on	on	ADP
ftr-444	494	6	whether	whether	SCONJ
ftr-444	494	7	payments	payment	NOUN
ftr-444	494	8	made	make	VERB
ftr-444	494	9	by	by	ADP
ftr-444	494	10	softco	softco	NOUN
ftr-444	494	11	are	be	AUX
ftr-444	494	12	"	"	PUNCT
ftr-444	494	13	deductible	deductible	ADJ
ftr-444	494	14	for	for	ADP
ftr-444	494	15	income	income	NOUN
ftr-444	494	16	tax	tax	NOUN
ftr-444	494	17	purposes	purpose	NOUN
ftr-444	494	18	...	...	PUNCT
ftr-444	494	19	in	in	ADP
ftr-444	494	20	[	[	PUNCT
ftr-444	494	21	softco	softco	NOUN
ftr-444	494	22	's	's	PART
ftr-444	494	23	]	]	X
ftr-444	494	24	state	state	NOUN
ftr-444	494	25	of	of	ADP
ftr-444	494	26	residence	residence	NOUN
ftr-444	494	27	.	.	PUNCT
ftr-444	494	28	'	'	PUNCT
ftr-444	495	1	95	95	NUM
ftr-444	495	2	in	in	ADP
ftr-444	495	3	fact	fact	NOUN
ftr-444	495	4	,	,	PUNCT
ftr-444	495	5	no	no	DET
ftr-444	495	6	payments	payment	NOUN
ftr-444	495	7	made	make	VERB
ftr-444	495	8	by	by	ADP
ftr-444	495	9	the	the	DET
ftr-444	495	10	bermuda	bermuda	PROPN
ftr-444	495	11	branch	branch	NOUN
ftr-444	495	12	are	be	AUX
ftr-444	495	13	90	90	NUM
ftr-444	495	14	.	.	PUNCT
ftr-444	496	1	see	see	VERB
ftr-444	496	2	u.s.-ir	u.s.-ir	NOUN
ftr-444	496	3	.	.	PUNCT
ftr-444	497	1	treaty	treaty	NOUN
ftr-444	497	2	,	,	PUNCT
ftr-444	497	3	supra	supra	PROPN
ftr-444	497	4	note	note	NOUN
ftr-444	497	5	12	12	NUM
ftr-444	497	6	,	,	PUNCT
ftr-444	497	7	art	art	NOUN
ftr-444	497	8	.	.	PUNCT
ftr-444	498	1	4	4	NUM
ftr-444	498	2	,	,	PUNCT
ftr-444	498	3	para	para	NOUN
ftr-444	498	4	.	.	PUNCT
ftr-444	499	1	l(a	l(a	PROPN
ftr-444	499	2	)	)	PUNCT
ftr-444	499	3	.	.	PUNCT
ftr-444	500	1	91	91	NUM
ftr-444	500	2	.	.	PUNCT
ftr-444	501	1	see	see	VERB
ftr-444	501	2	u.s.-ir	u.s.-ir	NOUN
ftr-444	501	3	.	.	PUNCT
ftr-444	502	1	treaty	treaty	NOUN
ftr-444	502	2	,	,	PUNCT
ftr-444	502	3	supra	supra	PROPN
ftr-444	502	4	note	note	NOUN
ftr-444	502	5	12	12	NUM
ftr-444	502	6	,	,	PUNCT
ftr-444	502	7	art	art	NOUN
ftr-444	502	8	.	.	PUNCT
ftr-444	503	1	23	23	NUM
ftr-444	503	2	,	,	PUNCT
ftr-444	503	3	para	para	NOUN
ftr-444	503	4	.	.	PUNCT
ftr-444	504	1	3	3	NUM
ftr-444	504	2	.	.	X
ftr-444	504	3	92	92	NUM
ftr-444	504	4	.	.	PUNCT
ftr-444	505	1	the	the	DET
ftr-444	505	2	business	business	NOUN
ftr-444	505	3	in	in	ADP
ftr-444	505	4	ireland	ireland	PROPN
ftr-444	505	5	would	would	AUX
ftr-444	505	6	have	have	VERB
ftr-444	505	7	to	to	PART
ftr-444	505	8	be	be	AUX
ftr-444	505	9	substantial	substantial	ADJ
ftr-444	505	10	in	in	ADP
ftr-444	505	11	relation	relation	NOUN
ftr-444	505	12	to	to	ADP
ftr-444	505	13	the	the	DET
ftr-444	505	14	income	income	NOUN
ftr-444	505	15	derived	derive	VERB
ftr-444	505	16	from	from	ADP
ftr-444	505	17	the	the	DET
ftr-444	505	18	united	united	PROPN
ftr-444	505	19	states	states	PROPN
ftr-444	505	20	for	for	ADP
ftr-444	505	21	which	which	PRON
ftr-444	505	22	treaty	treaty	NOUN
ftr-444	505	23	benefits	benefit	NOUN
ftr-444	505	24	were	be	AUX
ftr-444	505	25	claimed	claim	VERB
ftr-444	505	26	.	.	PUNCT
ftr-444	506	1	this	this	DET
ftr-444	506	2	determination	determination	NOUN
ftr-444	506	3	would	would	AUX
ftr-444	506	4	be	be	AUX
ftr-444	506	5	based	base	VERB
ftr-444	506	6	on	on	ADP
ftr-444	506	7	all	all	PRON
ftr-444	506	8	of	of	ADP
ftr-444	506	9	the	the	DET
ftr-444	506	10	facts	fact	NOUN
ftr-444	506	11	and	and	CCONJ
ftr-444	506	12	circumstances	circumstance	NOUN
ftr-444	506	13	,	,	PUNCT
ftr-444	506	14	but	but	CCONJ
ftr-444	506	15	taking	take	VERB
ftr-444	506	16	into	into	ADP
ftr-444	506	17	account	account	NOUN
ftr-444	506	18	such	such	ADJ
ftr-444	506	19	factors	factor	NOUN
ftr-444	506	20	as	as	ADP
ftr-444	506	21	asset	asset	NOUN
ftr-444	506	22	values	value	NOUN
ftr-444	506	23	,	,	PUNCT
ftr-444	506	24	gross	gross	ADJ
ftr-444	506	25	income	income	NOUN
ftr-444	506	26	and	and	CCONJ
ftr-444	506	27	payroll	payroll	NOUN
ftr-444	506	28	expense	expense	NOUN
ftr-444	506	29	.	.	PUNCT
ftr-444	507	1	see	see	VERB
ftr-444	507	2	u.s.-ir	u.s.-ir	NOUN
ftr-444	507	3	.	.	PUNCT
ftr-444	508	1	treaty	treaty	NOUN
ftr-444	508	2	,	,	PUNCT
ftr-444	508	3	supra	supra	PROPN
ftr-444	508	4	note	note	NOUN
ftr-444	508	5	12	12	NUM
ftr-444	508	6	,	,	PUNCT
ftr-444	508	7	art	art	NOUN
ftr-444	508	8	.	.	PUNCT
ftr-444	509	1	23	23	NUM
ftr-444	509	2	,	,	PUNCT
ftr-444	509	3	para	para	NOUN
ftr-444	509	4	.	.	PUNCT
ftr-444	510	1	3(b)(ii	3(b)(ii	NUM
ftr-444	510	2	)	)	PUNCT
ftr-444	510	3	.	.	PUNCT
ftr-444	511	1	93	93	NUM
ftr-444	511	2	.	.	PUNCT
ftr-444	512	1	u.s.-ir	u.s.-ir	NOUN
ftr-444	512	2	.	.	PUNCT
ftr-444	513	1	treaty	treaty	NOUN
ftr-444	513	2	,	,	PUNCT
ftr-444	513	3	supra	supra	PROPN
ftr-444	513	4	note	note	NOUN
ftr-444	513	5	12	12	NUM
ftr-444	513	6	,	,	PUNCT
ftr-444	513	7	art	art	NOUN
ftr-444	513	8	.	.	PUNCT
ftr-444	514	1	23	23	NUM
ftr-444	514	2	,	,	PUNCT
ftr-444	514	3	para	para	NOUN
ftr-444	514	4	.	.	PUNCT
ftr-444	515	1	2(c	2(c	NUM
ftr-444	515	2	)	)	PUNCT
ftr-444	515	3	.	.	PUNCT
ftr-444	516	1	94	94	X
ftr-444	516	2	.	.	PUNCT
ftr-444	517	1	see	see	VERB
ftr-444	517	2	u.s.-ir	u.s.-ir	NOUN
ftr-444	517	3	.	.	PUNCT
ftr-444	518	1	treaty	treaty	NOUN
ftr-444	518	2	,	,	PUNCT
ftr-444	518	3	supra	supra	PROPN
ftr-444	518	4	note	note	NOUN
ftr-444	518	5	12	12	NUM
ftr-444	518	6	,	,	PUNCT
ftr-444	518	7	art	art	NOUN
ftr-444	518	8	.	.	PUNCT
ftr-444	519	1	4	4	NUM
ftr-444	519	2	,	,	PUNCT
ftr-444	519	3	para	para	NOUN
ftr-444	519	4	.	.	PUNCT
ftr-444	520	1	l(a	l(a	PROPN
ftr-444	520	2	)	)	PUNCT
ftr-444	520	3	.	.	PUNCT
ftr-444	521	1	95	95	NUM
ftr-444	521	2	.	.	PUNCT
ftr-444	522	1	u.s.-ir	u.s.-ir	NOUN
ftr-444	522	2	.	.	PUNCT
ftr-444	523	1	treaty	treaty	NOUN
ftr-444	523	2	,	,	PUNCT
ftr-444	523	3	supra	supra	PROPN
ftr-444	523	4	note	note	NOUN
ftr-444	523	5	12	12	NUM
ftr-444	523	6	,	,	PUNCT
ftr-444	523	7	art	art	NOUN
ftr-444	523	8	.	.	PUNCT
ftr-444	524	1	23	23	NUM
ftr-444	524	2	,	,	PUNCT
ftr-444	524	3	para	para	NOUN
ftr-444	524	4	.	.	PUNCT
ftr-444	525	1	2(c)(ii)(b	2(c)(ii)(b	NUM
ftr-444	525	2	)	)	PUNCT
ftr-444	525	3	.	.	PUNCT
ftr-444	526	1	[	[	X
ftr-444	526	2	vol	vol	NOUN
ftr-444	526	3	4:4	4:4	NUM
ftr-444	526	4	taration	taration	NOUN
ftr-444	526	5	of	of	ADP
ftr-444	526	6	electronic	electronic	ADJ
ftr-444	526	7	conmerce	conmerce	NOUN
ftr-444	526	8	deductible	deductible	ADJ
ftr-444	526	9	in	in	ADP
ftr-444	526	10	ireland	ireland	PROPN
ftr-444	526	11	because	because	SCONJ
ftr-444	526	12	the	the	DET
ftr-444	526	13	income	income	NOUN
ftr-444	526	14	of	of	ADP
ftr-444	526	15	the	the	DET
ftr-444	526	16	branch	branch	NOUN
ftr-444	526	17	is	be	AUX
ftr-444	526	18	not	not	PART
ftr-444	526	19	taxable	taxable	ADJ
ftr-444	526	20	there	there	ADV
ftr-444	526	21	.	.	PUNCT
ftr-444	527	1	is	be	AUX
ftr-444	527	2	the	the	DET
ftr-444	527	3	quoted	quote	VERB
ftr-444	527	4	phrase	phrase	NOUN
ftr-444	527	5	to	to	PART
ftr-444	527	6	be	be	AUX
ftr-444	527	7	read	read	VERB
ftr-444	527	8	in	in	ADP
ftr-444	527	9	this	this	DET
ftr-444	527	10	context	context	NOUN
ftr-444	527	11	as	as	ADP
ftr-444	527	12	meaning	mean	VERB
ftr-444	527	13	"	"	PUNCT
ftr-444	527	14	'	'	PUNCT
ftr-444	527	15	deductible	deductible	ADJ
ftr-444	527	16	in	in	ADP
ftr-444	527	17	ireland	ireland	PROPN
ftr-444	527	18	if	if	SCONJ
ftr-444	527	19	the	the	DET
ftr-444	527	20	income	income	NOUN
ftr-444	527	21	to	to	PART
ftr-444	527	22	which	which	PRON
ftr-444	527	23	the	the	DET
ftr-444	527	24	payments	payment	NOUN
ftr-444	527	25	related	relate	VERB
ftr-444	527	26	were	be	AUX
ftr-444	527	27	taxable	taxable	ADJ
ftr-444	527	28	in	in	ADP
ftr-444	527	29	ireland	ireland	NOUN
ftr-444	527	30	?	?	PUNCT
ftr-444	527	31	"	"	PUNCT
ftr-444	528	1	if	if	SCONJ
ftr-444	528	2	so	so	ADV
ftr-444	528	3	,	,	PUNCT
ftr-444	528	4	softco	softco	PROPN
ftr-444	528	5	's	's	PART
ftr-444	528	6	qualification	qualification	NOUN
ftr-444	528	7	might	might	AUX
ftr-444	528	8	depend	depend	VERB
ftr-444	528	9	on	on	ADP
ftr-444	528	10	the	the	DET
ftr-444	528	11	extent	extent	NOUN
ftr-444	528	12	to	to	PART
ftr-444	528	13	which	which	PRON
ftr-444	528	14	it	it	PRON
ftr-444	528	15	made	make	VERB
ftr-444	528	16	payments	payment	NOUN
ftr-444	528	17	to	to	ADP
ftr-444	528	18	u.s	u.s	PROPN
ftr-444	528	19	.	.	PROPN
ftr-444	528	20	or	or	CCONJ
ftr-444	528	21	irish	irish	ADJ
ftr-444	528	22	persons	person	NOUN
ftr-444	528	23	,	,	PUNCT
ftr-444	528	24	since	since	SCONJ
ftr-444	528	25	these	these	PRON
ftr-444	528	26	would	would	AUX
ftr-444	528	27	not	not	PART
ftr-444	528	28	be	be	AUX
ftr-444	528	29	counted	count	VERB
ftr-444	528	30	as	as	ADP
ftr-444	528	31	base	base	NOUN
ftr-444	528	32	eroding	erode	VERB
ftr-444	528	33	payments	payment	NOUN
ftr-444	528	34	.	.	PUNCT
ftr-444	529	1	it	it	PRON
ftr-444	529	2	is	be	AUX
ftr-444	529	3	assumed	assume	VERB
ftr-444	529	4	in	in	ADP
ftr-444	529	5	this	this	DET
ftr-444	529	6	discussion	discussion	NOUN
ftr-444	529	7	that	that	SCONJ
ftr-444	529	8	softco	softco	NOUN
ftr-444	529	9	will	will	AUX
ftr-444	529	10	not	not	PART
ftr-444	529	11	be	be	AUX
ftr-444	529	12	taxable	taxable	ADJ
ftr-444	529	13	in	in	ADP
ftr-444	529	14	ireland	ireland	PROPN
ftr-444	529	15	on	on	ADP
ftr-444	529	16	income	income	NOUN
ftr-444	529	17	attributable	attributable	ADJ
ftr-444	529	18	to	to	ADP
ftr-444	529	19	its	its	PRON
ftr-444	529	20	branch	branch	NOUN
ftr-444	529	21	in	in	ADP
ftr-444	529	22	bermuda	bermuda	NOUN
ftr-444	529	23	.	.	PUNCT
ftr-444	530	1	this	this	PRON
ftr-444	530	2	raises	raise	VERB
ftr-444	530	3	an	an	DET
ftr-444	530	4	important	important	ADJ
ftr-444	530	5	additional	additional	ADJ
ftr-444	530	6	issue	issue	NOUN
ftr-444	530	7	under	under	ADP
ftr-444	530	8	paragraph	paragraph	NOUN
ftr-444	530	9	7	7	NUM
ftr-444	530	10	of	of	ADP
ftr-444	530	11	article	article	NOUN
ftr-444	530	12	23	23	NUM
ftr-444	530	13	,	,	PUNCT
ftr-444	530	14	which	which	PRON
ftr-444	530	15	embodies	embody	VERB
ftr-444	530	16	an	an	DET
ftr-444	530	17	"	"	PUNCT
ftr-444	530	18	exempt	exempt	ADJ
ftr-444	530	19	branch	branch	NOUN
ftr-444	530	20	"	"	PUNCT
ftr-444	530	21	rule	rule	NOUN
ftr-444	530	22	of	of	ADP
ftr-444	530	23	the	the	DET
ftr-444	530	24	type	type	NOUN
ftr-444	530	25	first	first	ADV
ftr-444	530	26	adopted	adopt	VERB
ftr-444	530	27	in	in	ADP
ftr-444	530	28	connection	connection	NOUN
ftr-444	530	29	with	with	ADP
ftr-444	530	30	the	the	DET
ftr-444	530	31	u.s.dutch	u.s.dutch	ADJ
ftr-444	530	32	treaty	treaty	NOUN
ftr-444	530	33	.	.	PUNCT
ftr-444	531	1	under	under	ADP
ftr-444	531	2	this	this	DET
ftr-444	531	3	rule	rule	NOUN
ftr-444	531	4	,	,	PUNCT
ftr-444	531	5	if	if	SCONJ
ftr-444	531	6	a	a	DET
ftr-444	531	7	resident	resident	NOUN
ftr-444	531	8	of	of	ADP
ftr-444	531	9	ireland	ireland	PROPN
ftr-444	531	10	derives	derive	VERB
ftr-444	531	11	income	income	NOUN
ftr-444	531	12	from	from	ADP
ftr-444	531	13	the	the	DET
ftr-444	531	14	united	united	PROPN
ftr-444	531	15	states	states	PROPN
ftr-444	531	16	which	which	PRON
ftr-444	531	17	is	be	AUX
ftr-444	531	18	(	(	PUNCT
ftr-444	531	19	a	a	X
ftr-444	531	20	)	)	PUNCT
ftr-444	531	21	attributable	attributable	ADJ
ftr-444	531	22	to	to	ADP
ftr-444	531	23	a	a	DET
ftr-444	531	24	permanent	permanent	ADJ
ftr-444	531	25	establishment	establishment	NOUN
ftr-444	531	26	which	which	PRON
ftr-444	531	27	the	the	DET
ftr-444	531	28	company	company	NOUN
ftr-444	531	29	maintains	maintain	VERB
ftr-444	531	30	in	in	ADP
ftr-444	531	31	a	a	DET
ftr-444	531	32	third	third	ADJ
ftr-444	531	33	country	country	NOUN
ftr-444	531	34	and	and	CCONJ
ftr-444	531	35	(	(	PUNCT
ftr-444	531	36	b	b	X
ftr-444	531	37	)	)	PUNCT
ftr-444	531	38	exempt	exempt	ADJ
ftr-444	531	39	from	from	ADP
ftr-444	531	40	tax	tax	NOUN
ftr-444	531	41	in	in	ADP
ftr-444	531	42	ireland	ireland	PROPN
ftr-444	531	43	,	,	PUNCT
ftr-444	531	44	the	the	DET
ftr-444	531	45	income	income	NOUN
ftr-444	531	46	will	will	AUX
ftr-444	531	47	not	not	PART
ftr-444	531	48	qualify	qualify	VERB
ftr-444	531	49	for	for	ADP
ftr-444	531	50	benefits	benefit	NOUN
ftr-444	531	51	under	under	ADP
ftr-444	531	52	the	the	DET
ftr-444	531	53	treaty	treaty	NOUN
ftr-444	531	54	unless	unless	SCONJ
ftr-444	531	55	it	it	PRON
ftr-444	531	56	is	be	AUX
ftr-444	531	57	"	"	PUNCT
ftr-444	531	58	income	income	NOUN
ftr-444	531	59	...	...	PUNCT
ftr-444	531	60	connected	connect	VERB
ftr-444	531	61	with	with	ADP
ftr-444	531	62	...	...	PUNCT
ftr-444	531	63	the	the	DET
ftr-444	531	64	active	active	ADJ
ftr-444	531	65	conduct	conduct	NOUN
ftr-444	531	66	of	of	ADP
ftr-444	531	67	a	a	DET
ftr-444	531	68	trade	trade	NOUN
ftr-444	531	69	or	or	CCONJ
ftr-444	531	70	business	business	NOUN
ftr-444	531	71	carried	carry	VERB
ftr-444	531	72	on	on	ADP
ftr-444	531	73	by	by	ADP
ftr-444	531	74	[	[	X
ftr-444	531	75	a	a	X
ftr-444	531	76	]	]	X
ftr-444	531	77	permanent	permanent	ADJ
ftr-444	531	78	establishment	establishment	NOUN
ftr-444	532	1	[	[	X
ftr-444	532	2	of	of	ADP
ftr-444	532	3	softco	softco	NOUN
ftr-444	532	4	]	]	PUNCT
ftr-444	532	5	in	in	ADP
ftr-444	532	6	[	[	X
ftr-444	532	7	a	a	X
ftr-444	532	8	]	]	X
ftr-444	532	9	third	third	ADJ
ftr-444	532	10	state	state	NOUN
ftr-444	532	11	.	.	PUNCT
ftr-444	532	12	"	"	PUNCT
ftr-444	533	1	it	it	PRON
ftr-444	533	2	appears	appear	VERB
ftr-444	533	3	that	that	SCONJ
ftr-444	533	4	softco	softco	NOUN
ftr-444	533	5	has	have	VERB
ftr-444	533	6	a	a	DET
ftr-444	533	7	"	"	PUNCT
ftr-444	533	8	permanent	permanent	ADJ
ftr-444	533	9	establishment	establishment	NOUN
ftr-444	533	10	"	"	PUNCT
ftr-444	533	11	in	in	ADP
ftr-444	533	12	bermuda	bermuda	NOUN
ftr-444	533	13	;	;	PUNCT
ftr-444	533	14	however	however	ADV
ftr-444	533	15	,	,	PUNCT
ftr-444	533	16	is	be	AUX
ftr-444	533	17	that	that	DET
ftr-444	533	18	establishment	establishment	NOUN
ftr-444	533	19	engaged	engage	VERB
ftr-444	533	20	in	in	ADP
ftr-444	533	21	an	an	DET
ftr-444	533	22	active	active	ADJ
ftr-444	533	23	trade	trade	NOUN
ftr-444	533	24	or	or	CCONJ
ftr-444	533	25	business	business	NOUN
ftr-444	533	26	?	?	PUNCT
ftr-444	534	1	despite	despite	SCONJ
ftr-444	534	2	the	the	DET
ftr-444	534	3	fact	fact	NOUN
ftr-444	534	4	that	that	SCONJ
ftr-444	534	5	it	it	PRON
ftr-444	534	6	has	have	AUX
ftr-444	534	7	few	few	ADJ
ftr-444	534	8	employees	employee	NOUN
ftr-444	534	9	and	and	CCONJ
ftr-444	534	10	relatively	relatively	ADV
ftr-444	534	11	little	little	ADJ
ftr-444	534	12	in	in	ADP
ftr-444	534	13	the	the	DET
ftr-444	534	14	way	way	NOUN
ftr-444	534	15	of	of	ADP
ftr-444	534	16	capital	capital	NOUN
ftr-444	534	17	equipment	equipment	NOUN
ftr-444	534	18	,	,	PUNCT
ftr-444	534	19	it	it	PRON
ftr-444	534	20	seems	seem	VERB
ftr-444	534	21	difficult	difficult	ADJ
ftr-444	534	22	to	to	PART
ftr-444	534	23	characterize	characterize	VERB
ftr-444	534	24	softco	softco	NOUN
ftr-444	534	25	's	's	PART
ftr-444	534	26	activities	activity	NOUN
ftr-444	534	27	in	in	ADP
ftr-444	534	28	any	any	DET
ftr-444	534	29	other	other	ADJ
ftr-444	534	30	way	way	NOUN
ftr-444	534	31	.	.	PUNCT
ftr-444	534	32	"	"	PUNCT
ftr-444	535	1	b.	b.	PROPN
ftr-444	535	2	taxation	taxation	NOUN
ftr-444	535	3	of	of	ADP
ftr-444	535	4	softco	softco	PROPN
ftr-444	535	5	's	's	PART
ftr-444	535	6	business	business	NOUN
ftr-444	535	7	profits	profit	NOUN
ftr-444	535	8	under	under	ADP
ftr-444	535	9	the	the	DET
ftr-444	535	10	treaty	treaty	NOUN
ftr-444	535	11	,	,	PUNCT
ftr-444	535	12	business	business	NOUN
ftr-444	535	13	profits	profit	NOUN
ftr-444	535	14	of	of	ADP
ftr-444	535	15	softco	softco	NOUN
ftr-444	535	16	can	can	AUX
ftr-444	535	17	not	not	PART
ftr-444	535	18	be	be	AUX
ftr-444	535	19	taxed	tax	VERB
ftr-444	535	20	in	in	ADP
ftr-444	535	21	the	the	DET
ftr-444	535	22	united	united	PROPN
ftr-444	535	23	states	states	PROPN
ftr-444	535	24	unless	unless	SCONJ
ftr-444	535	25	softco	softco	NOUN
ftr-444	535	26	is	be	AUX
ftr-444	535	27	deemed	deem	VERB
ftr-444	535	28	to	to	PART
ftr-444	535	29	have	have	VERB
ftr-444	535	30	a	a	DET
ftr-444	535	31	u.s	u.s	PROPN
ftr-444	535	32	.	.	PROPN
ftr-444	535	33	permanent	permanent	ADJ
ftr-444	535	34	establishment	establishment	NOUN
ftr-444	535	35	to	to	PART
ftr-444	535	36	which	which	PRON
ftr-444	535	37	such	such	ADJ
ftr-444	535	38	profits	profit	NOUN
ftr-444	535	39	are	be	AUX
ftr-444	535	40	attributable.97	attributable.97	NOUN
ftr-444	535	41	in	in	ADP
ftr-444	535	42	brief	brief	ADJ
ftr-444	535	43	,	,	PUNCT
ftr-444	535	44	softco	softco	PROPN
ftr-444	535	45	could	could	AUX
ftr-444	535	46	be	be	AUX
ftr-444	535	47	deemed	deem	VERB
ftr-444	535	48	to	to	PART
ftr-444	535	49	have	have	VERB
ftr-444	535	50	a	a	DET
ftr-444	535	51	permanent	permanent	ADJ
ftr-444	535	52	establishment	establishment	NOUN
ftr-444	535	53	in	in	ADP
ftr-444	535	54	the	the	DET
ftr-444	535	55	united	united	PROPN
ftr-444	535	56	states	states	PROPN
ftr-444	535	57	if	if	SCONJ
ftr-444	535	58	it	it	PRON
ftr-444	535	59	had	have	VERB
ftr-444	535	60	an	an	DET
ftr-444	535	61	agent	agent	NOUN
ftr-444	535	62	in	in	ADP
ftr-444	535	63	the	the	DET
ftr-444	535	64	united	united	PROPN
ftr-444	535	65	states	states	PROPN
ftr-444	535	66	(	(	PUNCT
ftr-444	535	67	other	other	ADJ
ftr-444	535	68	than	than	ADP
ftr-444	535	69	an	an	DET
ftr-444	535	70	independent	independent	ADJ
ftr-444	535	71	agent	agent	NOUN
ftr-444	535	72	)	)	PUNCT
ftr-444	535	73	who	who	PRON
ftr-444	535	74	had	have	AUX
ftr-444	535	75	and	and	CCONJ
ftr-444	535	76	habitually	habitually	ADV
ftr-444	535	77	exercised	exercise	VERB
ftr-444	535	78	authorized	authorize	VERB
ftr-444	535	79	to	to	PART
ftr-444	535	80	enter	enter	VERB
ftr-444	535	81	into	into	ADP
ftr-444	535	82	contracts	contract	NOUN
ftr-444	535	83	on	on	ADP
ftr-444	535	84	it	it	PRON
ftr-444	535	85	s	s	VERB
ftr-444	535	86	behalf	behalf	NOUN
ftr-444	535	87	.	.	PUNCT
ftr-444	535	88	"	"	PUNCT
ftr-444	536	1	on	on	ADP
ftr-444	536	2	the	the	DET
ftr-444	536	3	facts	fact	NOUN
ftr-444	536	4	given	give	VERB
ftr-444	536	5	this	this	PRON
ftr-444	536	6	is	be	AUX
ftr-444	536	7	not	not	PART
ftr-444	536	8	the	the	DET
ftr-444	536	9	case	case	NOUN
ftr-444	536	10	.	.	PUNCT
ftr-444	537	1	softco	softco	PROPN
ftr-444	537	2	could	could	AUX
ftr-444	537	3	also	also	ADV
ftr-444	537	4	be	be	AUX
ftr-444	537	5	deemed	deem	VERB
ftr-444	537	6	to	to	PART
ftr-444	537	7	have	have	VERB
ftr-444	537	8	a	a	DET
ftr-444	537	9	permanent	permanent	ADJ
ftr-444	537	10	establishment	establishment	NOUN
ftr-444	537	11	in	in	ADP
ftr-444	537	12	the	the	DET
ftr-444	537	13	united	united	PROPN
ftr-444	537	14	states	states	PROPN
ftr-444	537	15	if	if	SCONJ
ftr-444	537	16	it	it	PRON
ftr-444	537	17	maintained	maintain	VERB
ftr-444	537	18	an	an	DET
ftr-444	537	19	office	office	NOUN
ftr-444	537	20	or	or	CCONJ
ftr-444	537	21	96	96	NUM
ftr-444	537	22	.	.	PUNCT
ftr-444	538	1	regulations	regulation	NOUN
ftr-444	538	2	section	section	VERB
ftr-444	538	3	1.355	1.355	NUM
ftr-444	538	4	-	-	SYM
ftr-444	538	5	3(b	3(b	NUM
ftr-444	538	6	)	)	PUNCT
ftr-444	538	7	contains	contain	VERB
ftr-444	538	8	an	an	DET
ftr-444	538	9	extensive	extensive	ADJ
ftr-444	538	10	discussion	discussion	NOUN
ftr-444	538	11	of	of	ADP
ftr-444	538	12	what	what	PRON
ftr-444	538	13	constitutes	constitute	VERB
ftr-444	538	14	the	the	DET
ftr-444	538	15	active	active	ADJ
ftr-444	538	16	conduct	conduct	NOUN
ftr-444	538	17	of	of	ADP
ftr-444	538	18	a	a	DET
ftr-444	538	19	trade	trade	NOUN
ftr-444	538	20	or	or	CCONJ
ftr-444	538	21	business	business	NOUN
ftr-444	538	22	for	for	ADP
ftr-444	538	23	purposes	purpose	NOUN
ftr-444	538	24	of	of	ADP
ftr-444	538	25	applying	apply	VERB
ftr-444	538	26	the	the	DET
ftr-444	538	27	§	§	ADJ
ftr-444	538	28	355	355	NUM
ftr-444	538	29	rules	rule	NOUN
ftr-444	538	30	relating	relate	VERB
ftr-444	538	31	to	to	ADP
ftr-444	538	32	tax	tax	NOUN
ftr-444	538	33	-	-	PUNCT
ftr-444	538	34	free	free	ADJ
ftr-444	538	35	spin	spin	NOUN
ftr-444	538	36	-	-	PUNCT
ftr-444	538	37	offs	off	NOUN
ftr-444	538	38	and	and	CCONJ
ftr-444	538	39	other	other	ADJ
ftr-444	538	40	corporate	corporate	ADJ
ftr-444	538	41	divisions	division	NOUN
ftr-444	538	42	.	.	PUNCT
ftr-444	539	1	softco	softco	PROPN
ftr-444	539	2	would	would	AUX
ftr-444	539	3	appear	appear	VERB
ftr-444	539	4	to	to	PART
ftr-444	539	5	qualify	qualify	VERB
ftr-444	539	6	under	under	ADP
ftr-444	539	7	these	these	DET
ftr-444	539	8	rules	rule	NOUN
ftr-444	539	9	.	.	PUNCT
ftr-444	540	1	specific	specific	ADJ
ftr-444	540	2	rules	rule	NOUN
ftr-444	540	3	apply	apply	VERB
ftr-444	540	4	in	in	ADP
ftr-444	540	5	determining	determine	VERB
ftr-444	540	6	whether	whether	SCONJ
ftr-444	540	7	,	,	PUNCT
ftr-444	540	8	for	for	ADP
ftr-444	540	9	subpart	subpart	PROPN
ftr-444	540	10	f	f	PROPN
ftr-444	540	11	purposes	purpose	NOUN
ftr-444	540	12	,	,	PUNCT
ftr-444	540	13	rents	rent	NOUN
ftr-444	540	14	and	and	CCONJ
ftr-444	540	15	royalties	royalty	NOUN
ftr-444	540	16	received	receive	VERB
ftr-444	540	17	by	by	ADP
ftr-444	540	18	softco	softco	NOUN
ftr-444	540	19	are	be	AUX
ftr-444	540	20	derived	derive	VERB
ftr-444	540	21	in	in	ADP
ftr-444	540	22	the	the	DET
ftr-444	540	23	active	active	ADJ
ftr-444	540	24	conduct	conduct	NOUN
ftr-444	540	25	of	of	ADP
ftr-444	540	26	a	a	DET
ftr-444	540	27	trade	trade	NOUN
ftr-444	540	28	or	or	CCONJ
ftr-444	540	29	business	business	NOUN
ftr-444	540	30	.	.	PUNCT
ftr-444	541	1	see	see	VERB
ftr-444	541	2	infra	infra	NOUN
ftr-444	541	3	text	text	NOUN
ftr-444	541	4	accompanying	accompany	VERB
ftr-444	541	5	notes	note	NOUN
ftr-444	541	6	127	127	NUM
ftr-444	541	7	-	-	SYM
ftr-444	541	8	32	32	NUM
ftr-444	541	9	.	.	PUNCT
ftr-444	542	1	even	even	ADV
ftr-444	542	2	if	if	SCONJ
ftr-444	542	3	softco	softco	NOUN
ftr-444	542	4	did	do	AUX
ftr-444	542	5	not	not	PART
ftr-444	542	6	qualify	qualify	VERB
ftr-444	542	7	under	under	ADP
ftr-444	542	8	these	these	DET
ftr-444	542	9	rules	rule	NOUN
ftr-444	542	10	,	,	PUNCT
ftr-444	542	11	it	it	PRON
ftr-444	542	12	would	would	AUX
ftr-444	542	13	seem	seem	VERB
ftr-444	542	14	strange	strange	ADJ
ftr-444	542	15	to	to	PART
ftr-444	542	16	apply	apply	VERB
ftr-444	542	17	them	they	PRON
ftr-444	542	18	here	here	ADV
ftr-444	542	19	,	,	PUNCT
ftr-444	542	20	among	among	ADP
ftr-444	542	21	other	other	ADJ
ftr-444	542	22	things	thing	NOUN
ftr-444	542	23	because	because	SCONJ
ftr-444	542	24	the	the	DET
ftr-444	542	25	determination	determination	NOUN
ftr-444	542	26	made	make	VERB
ftr-444	542	27	here	here	ADV
ftr-444	542	28	will	will	AUX
ftr-444	542	29	potentially	potentially	ADV
ftr-444	542	30	affect	affect	VERB
ftr-444	542	31	all	all	DET
ftr-444	542	32	categories	category	NOUN
ftr-444	542	33	of	of	ADP
ftr-444	542	34	softco	softco	PROPN
ftr-444	542	35	's	's	PART
ftr-444	542	36	income	income	NOUN
ftr-444	542	37	,	,	PUNCT
ftr-444	542	38	and	and	CCONJ
ftr-444	542	39	these	these	DET
ftr-444	542	40	rules	rule	NOUN
ftr-444	542	41	would	would	AUX
ftr-444	542	42	not	not	PART
ftr-444	542	43	be	be	AUX
ftr-444	542	44	relevant	relevant	ADJ
ftr-444	542	45	in	in	ADP
ftr-444	542	46	determining	determine	VERB
ftr-444	542	47	the	the	DET
ftr-444	542	48	treaty	treaty	NOUN
ftr-444	542	49	status	status	NOUN
ftr-444	542	50	of	of	ADP
ftr-444	542	51	a	a	DET
ftr-444	542	52	foreign	foreign	ADJ
ftr-444	542	53	corporation	corporation	NOUN
ftr-444	542	54	which	which	PRON
ftr-444	542	55	is	be	AUX
ftr-444	542	56	not	not	PART
ftr-444	542	57	a	a	DET
ftr-444	542	58	controlled	control	VERB
ftr-444	542	59	foreign	foreign	ADJ
ftr-444	542	60	corporation	corporation	NOUN
ftr-444	542	61	.	.	PUNCT
ftr-444	543	1	97	97	NUM
ftr-444	543	2	.	.	PUNCT
ftr-444	544	1	see	see	VERB
ftr-444	544	2	u.s.-ir	u.s.-ir	NOUN
ftr-444	544	3	.	.	PUNCT
ftr-444	545	1	treaty	treaty	NOUN
ftr-444	545	2	,	,	PUNCT
ftr-444	545	3	supra	supra	PROPN
ftr-444	545	4	note	note	NOUN
ftr-444	545	5	12	12	NUM
ftr-444	545	6	.	.	PUNCT
ftr-444	546	1	art	art	NOUN
ftr-444	546	2	.	.	PUNCT
ftr-444	547	1	7	7	X
ftr-444	547	2	.	.	NUM
ftr-444	547	3	98	98	NUM
ftr-444	547	4	.	.	PUNCT
ftr-444	548	1	see	see	VERB
ftr-444	548	2	u.s.-ir	u.s.-ir	NOUN
ftr-444	548	3	.	.	PUNCT
ftr-444	549	1	treaty	treaty	NOUN
ftr-444	549	2	,	,	PUNCT
ftr-444	549	3	supra	supra	PROPN
ftr-444	549	4	note	note	NOUN
ftr-444	549	5	12	12	NUM
ftr-444	549	6	.	.	PUNCT
ftr-444	550	1	art	art	NOUN
ftr-444	550	2	.	.	PUNCT
ftr-444	551	1	5	5	NUM
ftr-444	551	2	,	,	PUNCT
ftr-444	551	3	para	para	NOUN
ftr-444	551	4	.	.	PUNCT
ftr-444	552	1	5	5	NUM
ftr-444	552	2	.	.	NUM
ftr-444	552	3	1999	1999	NUM
ftr-444	552	4	]	]	PUNCT
ftr-444	552	5	florida	florida	PROPN
ftr-444	552	6	tax	tax	PROPN
ftr-444	552	7	review	review	NOUN
ftr-444	552	8	other	other	ADJ
ftr-444	552	9	fixed	fix	VERB
ftr-444	552	10	place	place	NOUN
ftr-444	552	11	of	of	ADP
ftr-444	552	12	business	business	NOUN
ftr-444	552	13	in	in	ADP
ftr-444	552	14	the	the	DET
ftr-444	552	15	united	united	PROPN
ftr-444	552	16	states.99	states.99	PROPN
ftr-444	552	17	it	it	PRON
ftr-444	552	18	is	be	AUX
ftr-444	552	19	possible	possible	ADJ
ftr-444	552	20	that	that	SCONJ
ftr-444	552	21	the	the	DET
ftr-444	552	22	fixed	fix	VERB
ftr-444	552	23	places	place	NOUN
ftr-444	552	24	of	of	ADP
ftr-444	552	25	business	business	NOUN
ftr-444	552	26	of	of	ADP
ftr-444	552	27	individuals	individual	NOUN
ftr-444	552	28	who	who	PRON
ftr-444	552	29	write	write	VERB
ftr-444	552	30	programs	program	NOUN
ftr-444	552	31	for	for	ADP
ftr-444	552	32	softco	softco	NOUN
ftr-444	552	33	could	could	AUX
ftr-444	552	34	be	be	AUX
ftr-444	552	35	attributed	attribute	VERB
ftr-444	552	36	to	to	ADP
ftr-444	552	37	it	it	PRON
ftr-444	552	38	.	.	PUNCT
ftr-444	553	1	this	this	PRON
ftr-444	553	2	seems	seem	VERB
ftr-444	553	3	unlikely	unlikely	ADJ
ftr-444	553	4	,	,	PUNCT
ftr-444	553	5	however	however	ADV
ftr-444	553	6	.	.	PUNCT
ftr-444	554	1	they	they	PRON
ftr-444	554	2	are	be	AUX
ftr-444	554	3	independent	independent	ADJ
ftr-444	554	4	contractors	contractor	NOUN
ftr-444	554	5	using	use	VERB
ftr-444	554	6	whatever	whatever	DET
ftr-444	554	7	facilities	facility	NOUN
ftr-444	554	8	they	they	PRON
ftr-444	554	9	normally	normally	ADV
ftr-444	554	10	use	use	VERB
ftr-444	554	11	for	for	ADP
ftr-444	554	12	their	their	PRON
ftr-444	554	13	work	work	NOUN
ftr-444	554	14	,	,	PUNCT
ftr-444	554	15	if	if	SCONJ
ftr-444	554	16	any	any	PRON
ftr-444	554	17	.	.	PUNCT
ftr-444	555	1	softco	softco	PROPN
ftr-444	555	2	has	have	VERB
ftr-444	555	3	neither	neither	CCONJ
ftr-444	555	4	control	control	NOUN
ftr-444	555	5	over	over	ADP
ftr-444	555	6	those	those	DET
ftr-444	555	7	facilities	facility	NOUN
ftr-444	555	8	nor	nor	CCONJ
ftr-444	555	9	the	the	DET
ftr-444	555	10	right	right	NOUN
ftr-444	555	11	to	to	PART
ftr-444	555	12	occupy	occupy	VERB
ftr-444	555	13	them	they	PRON
ftr-444	555	14	for	for	ADP
ftr-444	555	15	its	its	PRON
ftr-444	555	16	own	own	ADJ
ftr-444	555	17	use	use	NOUN
ftr-444	555	18	.	.	PUNCT
ftr-444	555	19	'	'	PUNCT
ftr-444	556	1	°	°	NOUN
ftr-444	556	2	it	it	PRON
ftr-444	556	3	therefore	therefore	ADV
ftr-444	556	4	seems	seem	VERB
ftr-444	556	5	unlikely	unlikely	ADJ
ftr-444	556	6	that	that	SCONJ
ftr-444	556	7	,	,	PUNCT
ftr-444	556	8	even	even	ADV
ftr-444	556	9	if	if	SCONJ
ftr-444	556	10	softco	softco	NOUN
ftr-444	556	11	were	be	AUX
ftr-444	556	12	deemed	deem	VERB
ftr-444	556	13	to	to	PART
ftr-444	556	14	be	be	AUX
ftr-444	556	15	engaged	engage	VERB
ftr-444	556	16	in	in	ADP
ftr-444	556	17	trade	trade	NOUN
ftr-444	556	18	or	or	CCONJ
ftr-444	556	19	business	business	NOUN
ftr-444	556	20	in	in	ADP
ftr-444	556	21	the	the	DET
ftr-444	556	22	united	united	PROPN
ftr-444	556	23	states	states	PROPN
ftr-444	556	24	,	,	PUNCT
ftr-444	556	25	as	as	SCONJ
ftr-444	556	26	discussed	discuss	VERB
ftr-444	556	27	above	above	ADV
ftr-444	556	28	,	,	PUNCT
ftr-444	556	29	it	it	PRON
ftr-444	556	30	would	would	AUX
ftr-444	556	31	be	be	AUX
ftr-444	556	32	deemed	deem	VERB
ftr-444	556	33	to	to	PART
ftr-444	556	34	have	have	VERB
ftr-444	556	35	a	a	DET
ftr-444	556	36	permanent	permanent	ADJ
ftr-444	556	37	establishment	establishment	NOUN
ftr-444	556	38	.	.	PUNCT
ftr-444	557	1	"	"	PUNCT
ftr-444	557	2	"	"	PUNCT
ftr-444	557	3	therefore	therefore	ADV
ftr-444	557	4	,	,	PUNCT
ftr-444	557	5	its	its	PRON
ftr-444	557	6	business	business	NOUN
ftr-444	557	7	profits	profit	NOUN
ftr-444	557	8	should	should	AUX
ftr-444	557	9	be	be	AUX
ftr-444	557	10	exempt	exempt	ADJ
ftr-444	557	11	from	from	ADP
ftr-444	557	12	u.s	u.s	PROPN
ftr-444	557	13	.	.	PROPN
ftr-444	557	14	tax	tax	NOUN
ftr-444	557	15	.	.	PUNCT
ftr-444	558	1	the	the	DET
ftr-444	558	2	exempt	exempt	ADJ
ftr-444	558	3	profits	profit	NOUN
ftr-444	558	4	should	should	AUX
ftr-444	558	5	include	include	VERB
ftr-444	558	6	sales	sale	NOUN
ftr-444	558	7	,	,	PUNCT
ftr-444	558	8	rental	rental	NOUN
ftr-444	558	9	and	and	CCONJ
ftr-444	558	10	services	service	NOUN
ftr-444	558	11	income	income	NOUN
ftr-444	558	12	.	.	PUNCT
ftr-444	559	1	"2	"2	PROPN
ftr-444	559	2	c.	c.	PROPN
ftr-444	559	3	taxation	taxation	PROPN
ftr-444	559	4	of	of	ADP
ftr-444	559	5	softco	softco	PROPN
ftr-444	559	6	's	's	PART
ftr-444	559	7	royalty	royalty	NOUN
ftr-444	559	8	income	income	NOUN
ftr-444	559	9	royalty	royalty	NOUN
ftr-444	559	10	income	income	NOUN
ftr-444	559	11	would	would	AUX
ftr-444	559	12	be	be	AUX
ftr-444	559	13	differently	differently	ADV
ftr-444	559	14	treated	treat	VERB
ftr-444	559	15	,	,	PUNCT
ftr-444	559	16	however	however	ADV
ftr-444	559	17	.	.	PUNCT
ftr-444	560	1	if	if	SCONJ
ftr-444	560	2	exempt	exempt	ADJ
ftr-444	560	3	under	under	ADP
ftr-444	560	4	the	the	DET
ftr-444	560	5	business	business	NOUN
ftr-444	560	6	profits	profit	NOUN
ftr-444	560	7	article	article	NOUN
ftr-444	560	8	of	of	ADP
ftr-444	560	9	the	the	DET
ftr-444	560	10	treaty	treaty	NOUN
ftr-444	560	11	,	,	PUNCT
ftr-444	560	12	as	as	SCONJ
ftr-444	560	13	discussed	discuss	VERB
ftr-444	560	14	above	above	ADV
ftr-444	560	15	,	,	PUNCT
ftr-444	560	16	it	it	PRON
ftr-444	560	17	could	could	AUX
ftr-444	560	18	still	still	ADV
ftr-444	560	19	be	be	AUX
ftr-444	560	20	subject	subject	ADJ
ftr-444	560	21	to	to	ADP
ftr-444	560	22	withholding	withhold	VERB
ftr-444	560	23	tax	tax	NOUN
ftr-444	560	24	under	under	ADP
ftr-444	560	25	article	article	NOUN
ftr-444	560	26	12.103	12.103	NUM
ftr-444	560	27	article	article	NOUN
ftr-444	560	28	12	12	NUM
ftr-444	560	29	generally	generally	ADV
ftr-444	560	30	provides	provide	VERB
ftr-444	560	31	that	that	SCONJ
ftr-444	560	32	royalties	royalty	NOUN
ftr-444	560	33	received	receive	VERB
ftr-444	560	34	by	by	ADP
ftr-444	560	35	a	a	DET
ftr-444	560	36	resident	resident	NOUN
ftr-444	560	37	of	of	ADP
ftr-444	560	38	ireland	ireland	NOUN
ftr-444	560	39	will	will	AUX
ftr-444	560	40	be	be	AUX
ftr-444	560	41	exempt	exempt	ADJ
ftr-444	560	42	from	from	ADP
ftr-444	560	43	u.s	u.s	PROPN
ftr-444	560	44	.	.	PROPN
ftr-444	560	45	withholding	withholding	NOUN
ftr-444	560	46	tax	tax	NOUN
ftr-444	560	47	.	.	PUNCT
ftr-444	560	48	'	'	PUNCT
ftr-444	561	1	however	however	ADV
ftr-444	561	2	,	,	PUNCT
ftr-444	561	3	paragraph	paragraph	NOUN
ftr-444	561	4	7	7	NUM
ftr-444	561	5	of	of	ADP
ftr-444	561	6	article	article	NOUN
ftr-444	561	7	23	23	NUM
ftr-444	561	8	(	(	PUNCT
ftr-444	561	9	the	the	DET
ftr-444	561	10	"	"	PUNCT
ftr-444	561	11	exempt	exempt	ADJ
ftr-444	561	12	branch	branch	NOUN
ftr-444	561	13	"	"	PUNCT
ftr-444	561	14	disqualification	disqualification	NOUN
ftr-444	561	15	rule	rule	NOUN
ftr-444	561	16	)	)	PUNCT
ftr-444	561	17	must	must	AUX
ftr-444	561	18	be	be	AUX
ftr-444	561	19	taken	take	VERB
ftr-444	561	20	into	into	ADP
ftr-444	561	21	account	account	NOUN
ftr-444	561	22	here	here	ADV
ftr-444	561	23	as	as	ADV
ftr-444	561	24	well	well	ADV
ftr-444	561	25	.	.	PUNCT
ftr-444	562	1	if	if	SCONJ
ftr-444	562	2	that	that	DET
ftr-444	562	3	rule	rule	NOUN
ftr-444	562	4	applies	apply	VERB
ftr-444	562	5	,	,	PUNCT
ftr-444	562	6	the	the	DET
ftr-444	562	7	united	united	PROPN
ftr-444	562	8	states	states	PROPN
ftr-444	562	9	is	be	AUX
ftr-444	562	10	authorized	authorize	VERB
ftr-444	562	11	to	to	PART
ftr-444	562	12	impose	impose	VERB
ftr-444	562	13	a	a	DET
ftr-444	562	14	15	15	NUM
ftr-444	562	15	%	%	NOUN
ftr-444	562	16	withholding	withholding	NOUN
ftr-444	562	17	tax	tax	NOUN
ftr-444	562	18	.	.	PUNCT
ftr-444	563	1	the	the	DET
ftr-444	563	2	application	application	NOUN
ftr-444	563	3	of	of	ADP
ftr-444	563	4	the	the	DET
ftr-444	563	5	rule	rule	NOUN
ftr-444	563	6	again	again	ADV
ftr-444	563	7	depends	depend	VERB
ftr-444	563	8	on	on	ADP
ftr-444	563	9	whether	whether	SCONJ
ftr-444	563	10	softco	softco	NOUN
ftr-444	563	11	is	be	AUX
ftr-444	563	12	engaged	engage	VERB
ftr-444	563	13	in	in	ADP
ftr-444	563	14	an	an	DET
ftr-444	563	15	active	active	ADJ
ftr-444	563	16	trade	trade	NOUN
ftr-444	563	17	or	or	CCONJ
ftr-444	563	18	business	business	NOUN
ftr-444	563	19	,	,	PUNCT
ftr-444	563	20	which	which	PRON
ftr-444	563	21	it	it	PRON
ftr-444	563	22	appears	appear	VERB
ftr-444	563	23	to	to	PART
ftr-444	563	24	be	be	AUX
ftr-444	563	25	.	.	PUNCT
ftr-444	564	1	5	5	NUM
ftr-444	564	2	if	if	SCONJ
ftr-444	564	3	so	so	ADV
ftr-444	564	4	,	,	PUNCT
ftr-444	564	5	royalties	royalty	NOUN
ftr-444	564	6	will	will	AUX
ftr-444	564	7	also	also	ADV
ftr-444	564	8	be	be	AUX
ftr-444	564	9	exempt	exempt	ADJ
ftr-444	564	10	.	.	PUNCT
ftr-444	565	1	vi	vi	X
ftr-444	565	2	.	.	PUNCT
ftr-444	565	3	taxation	taxation	NOUN
ftr-444	565	4	of	of	ADP
ftr-444	565	5	softco	softco	PROPN
ftr-444	565	6	's	's	PART
ftr-444	565	7	u.s	u.s	PROPN
ftr-444	565	8	.	.	PROPN
ftr-444	565	9	shareholder(s	shareholder(s	PROPN
ftr-444	565	10	)	)	PUNCT
ftr-444	565	11	under	under	ADP
ftr-444	565	12	the	the	DET
ftr-444	565	13	u.s	u.s	PROPN
ftr-444	565	14	.	.	PROPN
ftr-444	565	15	tax	tax	NOUN
ftr-444	565	16	haven	haven	NOUN
ftr-444	565	17	regimes	regime	NOUN
ftr-444	565	18	a.	a.	NOUN
ftr-444	565	19	taxation	taxation	NOUN
ftr-444	565	20	of	of	ADP
ftr-444	565	21	u.s	u.s	PROPN
ftr-444	565	22	.	.	PROPN
ftr-444	565	23	parent	parent	NOUN
ftr-444	565	24	on	on	ADP
ftr-444	565	25	income	income	NOUN
ftr-444	565	26	of	of	ADP
ftr-444	565	27	softco	softco	NOUN
ftr-444	565	28	under	under	ADP
ftr-444	565	29	subpart	subpart	NOUN
ftr-444	565	30	f	f	PROPN
ftr-444	565	31	assuming	assume	VERB
ftr-444	565	32	that	that	SCONJ
ftr-444	565	33	softco	softco	NOUN
ftr-444	565	34	is	be	AUX
ftr-444	565	35	wholly	wholly	ADV
ftr-444	565	36	owned	own	VERB
ftr-444	565	37	by	by	ADP
ftr-444	565	38	usco	usco	PROPN
ftr-444	565	39	,	,	PUNCT
ftr-444	565	40	softco	softco	PROPN
ftr-444	565	41	is	be	AUX
ftr-444	565	42	a	a	DET
ftr-444	565	43	controlled	control	VERB
ftr-444	565	44	foreign	foreign	ADJ
ftr-444	565	45	corporation	corporation	NOUN
ftr-444	565	46	(	(	PUNCT
ftr-444	565	47	cfc	cfc	PROPN
ftr-444	565	48	)	)	PUNCT
ftr-444	565	49	.	.	PUNCT
ftr-444	566	1	06	06	NUM
ftr-444	566	2	as	as	ADP
ftr-444	566	3	a	a	DET
ftr-444	566	4	result	result	NOUN
ftr-444	566	5	,	,	PUNCT
ftr-444	566	6	u.s	u.s	PROPN
ftr-444	566	7	.	.	PROPN
ftr-444	566	8	parent	parent	NOUN
ftr-444	566	9	can	can	AUX
ftr-444	566	10	be	be	AUX
ftr-444	566	11	99	99	NUM
ftr-444	566	12	.	.	PUNCT
ftr-444	567	1	see	see	VERB
ftr-444	567	2	u.s.-ir	u.s.-ir	NOUN
ftr-444	567	3	.	.	PUNCT
ftr-444	568	1	treaty	treaty	NOUN
ftr-444	568	2	,	,	PUNCT
ftr-444	568	3	supra	supra	PROPN
ftr-444	568	4	note	note	NOUN
ftr-444	568	5	12	12	NUM
ftr-444	568	6	,	,	PUNCT
ftr-444	568	7	art	art	NOUN
ftr-444	568	8	.	.	PUNCT
ftr-444	569	1	5	5	NUM
ftr-444	569	2	,	,	PUNCT
ftr-444	569	3	para	para	NOUN
ftr-444	569	4	.	.	PUNCT
ftr-444	570	1	1	1	NUM
ftr-444	570	2	.	.	NUM
ftr-444	570	3	100	100	NUM
ftr-444	570	4	.	.	PUNCT
ftr-444	571	1	see	see	VERB
ftr-444	571	2	k.	k.	PROPN
ftr-444	571	3	vogel	vogel	PROPN
ftr-444	571	4	,	,	PUNCT
ftr-444	571	5	vogel	vogel	NOUN
ftr-444	571	6	on	on	ADP
ftr-444	571	7	double	double	ADJ
ftr-444	571	8	taxation	taxation	NOUN
ftr-444	571	9	conventions	convention	NOUN
ftr-444	571	10	286	286	NUM
ftr-444	571	11	-	-	SYM
ftr-444	571	12	87	87	NUM
ftr-444	571	13	(	(	PUNCT
ftr-444	571	14	3d	3d	NUM
ftr-444	571	15	ed	ed	NOUN
ftr-444	571	16	.	.	PROPN
ftr-444	571	17	1997	1997	NUM
ftr-444	571	18	)	)	PUNCT
ftr-444	571	19	.	.	PUNCT
ftr-444	572	1	101	101	NUM
ftr-444	572	2	.	.	PUNCT
ftr-444	573	1	see	see	VERB
ftr-444	573	2	taisei	taisei	VERB
ftr-444	573	3	fire	fire	NOUN
ftr-444	573	4	&	&	CCONJ
ftr-444	573	5	marine	marine	PROPN
ftr-444	573	6	ins	ins	PROPN
ftr-444	573	7	.	.	PUNCT
ftr-444	573	8	co.	co.	PROPN
ftr-444	574	1	v.	v.	PROPN
ftr-444	574	2	commissioner	commissioner	PROPN
ftr-444	574	3	,	,	PUNCT
ftr-444	574	4	104	104	NUM
ftr-444	574	5	t.c	t.c	PROPN
ftr-444	574	6	.	.	PROPN
ftr-444	574	7	535	535	NUM
ftr-444	574	8	(	(	PUNCT
ftr-444	574	9	1995	1995	NUM
ftr-444	574	10	)	)	PUNCT
ftr-444	574	11	(	(	PUNCT
ftr-444	574	12	u.s	u.s	PROPN
ftr-444	574	13	.	.	PROPN
ftr-444	574	14	independent	independent	PROPN
ftr-444	574	15	contractor	contractor	NOUN
ftr-444	574	16	did	do	AUX
ftr-444	574	17	not	not	PART
ftr-444	574	18	cause	cause	VERB
ftr-444	574	19	taxpayer	taxpayer	NOUN
ftr-444	574	20	to	to	PART
ftr-444	574	21	have	have	VERB
ftr-444	574	22	a	a	DET
ftr-444	574	23	permanent	permanent	ADJ
ftr-444	574	24	establishment	establishment	NOUN
ftr-444	574	25	)	)	PUNCT
ftr-444	574	26	.	.	PUNCT
ftr-444	575	1	102	102	NUM
ftr-444	575	2	.	.	PUNCT
ftr-444	576	1	such	such	ADJ
ftr-444	576	2	income	income	NOUN
ftr-444	576	3	,	,	PUNCT
ftr-444	576	4	unlike	unlike	ADP
ftr-444	576	5	royalty	royalty	NOUN
ftr-444	576	6	income	income	NOUN
ftr-444	576	7	,	,	PUNCT
ftr-444	576	8	is	be	AUX
ftr-444	576	9	not	not	PART
ftr-444	576	10	covered	cover	VERB
ftr-444	576	11	by	by	ADP
ftr-444	576	12	any	any	DET
ftr-444	576	13	other	other	ADJ
ftr-444	576	14	article	article	NOUN
ftr-444	576	15	of	of	ADP
ftr-444	576	16	the	the	DET
ftr-444	576	17	treaty	treaty	NOUN
ftr-444	576	18	.	.	PUNCT
ftr-444	577	1	103	103	NUM
ftr-444	577	2	.	.	PUNCT
ftr-444	578	1	items	item	NOUN
ftr-444	578	2	of	of	ADP
ftr-444	578	3	income	income	NOUN
ftr-444	578	4	dealt	deal	VERB
ftr-444	578	5	with	with	ADP
ftr-444	578	6	in	in	ADP
ftr-444	578	7	a	a	DET
ftr-444	578	8	specific	specific	ADJ
ftr-444	578	9	article	article	NOUN
ftr-444	578	10	of	of	ADP
ftr-444	578	11	the	the	DET
ftr-444	578	12	treaty	treaty	NOUN
ftr-444	578	13	may	may	AUX
ftr-444	578	14	be	be	AUX
ftr-444	578	15	taxed	tax	VERB
ftr-444	578	16	under	under	ADP
ftr-444	578	17	that	that	DET
ftr-444	578	18	article	article	NOUN
ftr-444	578	19	even	even	ADV
ftr-444	578	20	if	if	SCONJ
ftr-444	578	21	exempt	exempt	ADJ
ftr-444	578	22	under	under	ADP
ftr-444	578	23	article	article	NOUN
ftr-444	578	24	7	7	NUM
ftr-444	578	25	.	.	PUNCT
ftr-444	578	26	see	see	VERB
ftr-444	578	27	u.s.-ir	u.s.-ir	NOUN
ftr-444	578	28	.	.	PUNCT
ftr-444	579	1	treaty	treaty	NOUN
ftr-444	579	2	,	,	PUNCT
ftr-444	579	3	supra	supra	PROPN
ftr-444	579	4	note	note	NOUN
ftr-444	579	5	12	12	NUM
ftr-444	579	6	,	,	PUNCT
ftr-444	579	7	art	art	NOUN
ftr-444	579	8	.	.	PUNCT
ftr-444	580	1	7	7	NUM
ftr-444	580	2	,	,	PUNCT
ftr-444	580	3	para	para	NOUN
ftr-444	580	4	.	.	PUNCT
ftr-444	581	1	8	8	NUM
ftr-444	581	2	.	.	X
ftr-444	582	1	104	104	NUM
ftr-444	582	2	.	.	PUNCT
ftr-444	583	1	see	see	VERB
ftr-444	583	2	u.s.-ir	u.s.-ir	NOUN
ftr-444	583	3	.	.	PUNCT
ftr-444	584	1	treaty	treaty	NOUN
ftr-444	584	2	,	,	PUNCT
ftr-444	584	3	supra	supra	PROPN
ftr-444	584	4	note	note	NOUN
ftr-444	584	5	12	12	NUM
ftr-444	584	6	,	,	PUNCT
ftr-444	584	7	art	art	NOUN
ftr-444	584	8	.	.	PUNCT
ftr-444	585	1	12	12	NUM
ftr-444	585	2	,	,	PUNCT
ftr-444	585	3	para	para	NOUN
ftr-444	585	4	.	.	PUNCT
ftr-444	586	1	1	1	NUM
ftr-444	586	2	.	.	X
ftr-444	586	3	105	105	NUM
ftr-444	586	4	.	.	PUNCT
ftr-444	587	1	see	see	VERB
ftr-444	587	2	supra	supra	ADJ
ftr-444	587	3	text	text	NOUN
ftr-444	587	4	accompanying	accompanying	ADJ
ftr-444	587	5	note	note	NOUN
ftr-444	587	6	94	94	NUM
ftr-444	587	7	.	.	PUNCT
ftr-444	588	1	106	106	NUM
ftr-444	588	2	.	.	PUNCT
ftr-444	589	1	under	under	ADP
ftr-444	589	2	§	§	PROPN
ftr-444	589	3	957(a	957(a	PROPN
ftr-444	589	4	)	)	PUNCT
ftr-444	589	5	,	,	PUNCT
ftr-444	589	6	a	a	DET
ftr-444	589	7	foreign	foreign	ADJ
ftr-444	589	8	corporation	corporation	NOUN
ftr-444	589	9	is	be	AUX
ftr-444	589	10	a	a	DET
ftr-444	589	11	controlled	control	VERB
ftr-444	589	12	foreign	foreign	ADJ
ftr-444	589	13	corporation	corporation	NOUN
ftr-444	589	14	if	if	SCONJ
ftr-444	589	15	more	more	ADJ
ftr-444	589	16	than	than	ADP
ftr-444	589	17	50	50	NUM
ftr-444	589	18	%	%	NOUN
ftr-444	589	19	of	of	ADP
ftr-444	589	20	the	the	DET
ftr-444	589	21	total	total	ADJ
ftr-444	589	22	combined	combined	ADJ
ftr-444	589	23	voting	voting	NOUN
ftr-444	589	24	power	power	NOUN
ftr-444	589	25	of	of	ADP
ftr-444	589	26	all	all	DET
ftr-444	589	27	classes	class	NOUN
ftr-444	589	28	of	of	ADP
ftr-444	589	29	stock	stock	NOUN
ftr-444	589	30	entitled	entitle	VERB
ftr-444	589	31	to	to	PART
ftr-444	589	32	vote	vote	VERB
ftr-444	589	33	or	or	CCONJ
ftr-444	589	34	more	more	ADJ
ftr-444	589	35	than	than	ADP
ftr-444	589	36	50	50	NUM
ftr-444	589	37	%	%	NOUN
ftr-444	589	38	of	of	ADP
ftr-444	589	39	the	the	DET
ftr-444	589	40	total	total	ADJ
ftr-444	589	41	value	value	NOUN
ftr-444	589	42	of	of	ADP
ftr-444	589	43	the	the	DET
ftr-444	589	44	stock	stock	NOUN
ftr-444	589	45	is	be	AUX
ftr-444	589	46	owned	own	VERB
ftr-444	589	47	(	(	PUNCT
ftr-444	589	48	or	or	CCONJ
ftr-444	589	49	deemed	deem	VERB
ftr-444	589	50	to	to	PART
ftr-444	589	51	be	be	AUX
ftr-444	589	52	owned	own	VERB
ftr-444	589	53	under	under	ADP
ftr-444	589	54	attribution	attribution	NOUN
ftr-444	589	55	rules	rule	NOUN
ftr-444	589	56	)	)	PUNCT
ftr-444	589	57	by	by	ADP
ftr-444	589	58	united	united	PROPN
ftr-444	589	59	states	states	PROPN
ftr-444	589	60	shareholders	shareholder	NOUN
ftr-444	589	61	.	.	PUNCT
ftr-444	590	1	[	[	X
ftr-444	590	2	vol	vol	NOUN
ftr-444	590	3	4:4	4:4	NUM
ftr-444	590	4	taxation	taxation	NOUN
ftr-444	590	5	of	of	ADP
ftr-444	590	6	electronic	electronic	ADJ
ftr-444	590	7	conmerce	conmerce	NOUN
ftr-444	590	8	subjected	subject	VERB
ftr-444	590	9	to	to	ADP
ftr-444	590	10	tax	tax	NOUN
ftr-444	590	11	on	on	ADP
ftr-444	590	12	a	a	DET
ftr-444	590	13	current	current	ADJ
ftr-444	590	14	basis	basis	NOUN
ftr-444	590	15	on	on	ADP
ftr-444	590	16	softco	softco	PROPN
ftr-444	590	17	's	's	PART
ftr-444	590	18	"	"	PUNCT
ftr-444	590	19	subpart	subpart	NOUN
ftr-444	590	20	f	f	PROPN
ftr-444	590	21	income	income	NOUN
ftr-444	590	22	.	.	PUNCT
ftr-444	591	1	""t	""t	PROPN
ftr-444	591	2	7	7	NUM
ftr-444	592	1	whether	whether	SCONJ
ftr-444	592	2	softco	softco	NOUN
ftr-444	592	3	's	's	PART
ftr-444	592	4	income	income	NOUN
ftr-444	592	5	constitutes	constitute	VERB
ftr-444	592	6	subpart	subpart	NOUN
ftr-444	592	7	f	f	PROPN
ftr-444	592	8	income	income	NOUN
ftr-444	592	9	once	once	ADV
ftr-444	592	10	again	again	ADV
ftr-444	592	11	depends	depend	VERB
ftr-444	592	12	on	on	ADP
ftr-444	592	13	how	how	SCONJ
ftr-444	592	14	that	that	DET
ftr-444	592	15	income	income	NOUN
ftr-444	592	16	is	be	AUX
ftr-444	592	17	characterized	characterize	VERB
ftr-444	592	18	.	.	PUNCT
ftr-444	593	1	1	1	X
ftr-444	593	2	.	.	X
ftr-444	593	3	sales	sale	NOUN
ftr-444	593	4	income.-foreign	income.-foreign	PROPN
ftr-444	593	5	base	base	NOUN
ftr-444	593	6	company	company	NOUN
ftr-444	593	7	sales	sale	NOUN
ftr-444	593	8	income	income	NOUN
ftr-444	593	9	,	,	PUNCT
ftr-444	593	10	which	which	PRON
ftr-444	593	11	constitutes	constitute	VERB
ftr-444	593	12	subpart	subpart	NOUN
ftr-444	593	13	f	f	PROPN
ftr-444	593	14	income	income	NOUN
ftr-444	593	15	,	,	PUNCT
ftr-444	593	16	"	"	PUNCT
ftr-444	593	17	'	'	PUNCT
ftr-444	593	18	is	be	AUX
ftr-444	593	19	defined	define	VERB
ftr-444	593	20	,	,	PUNCT
ftr-444	593	21	as	as	ADP
ftr-444	593	22	relevant	relevant	ADJ
ftr-444	593	23	here	here	ADV
ftr-444	593	24	,	,	PUNCT
ftr-444	593	25	as	as	ADP
ftr-444	593	26	income	income	NOUN
ftr-444	593	27	from	from	ADP
ftr-444	593	28	the	the	DET
ftr-444	593	29	purchase	purchase	NOUN
ftr-444	593	30	of	of	ADP
ftr-444	593	31	personal	personal	ADJ
ftr-444	593	32	property	property	NOUN
ftr-444	593	33	from	from	ADP
ftr-444	593	34	a	a	DET
ftr-444	593	35	related	relate	VERB
ftr-444	593	36	person	person	NOUN
ftr-444	593	37	and	and	CCONJ
ftr-444	593	38	its	its	PRON
ftr-444	593	39	sale	sale	NOUN
ftr-444	593	40	to	to	ADP
ftr-444	593	41	any	any	DET
ftr-444	593	42	person	person	NOUN
ftr-444	593	43	,	,	PUNCT
ftr-444	593	44	or	or	CCONJ
ftr-444	593	45	the	the	DET
ftr-444	593	46	purchase	purchase	NOUN
ftr-444	593	47	of	of	ADP
ftr-444	593	48	such	such	ADJ
ftr-444	593	49	property	property	NOUN
ftr-444	593	50	from	from	ADP
ftr-444	593	51	any	any	DET
ftr-444	593	52	person	person	NOUN
ftr-444	593	53	and	and	CCONJ
ftr-444	593	54	its	its	PRON
ftr-444	593	55	sale	sale	NOUN
ftr-444	593	56	to	to	ADP
ftr-444	593	57	a	a	DET
ftr-444	593	58	related	related	ADJ
ftr-444	593	59	person	person	NOUN
ftr-444	593	60	if	if	SCONJ
ftr-444	593	61	:	:	PUNCT
ftr-444	593	62	(	(	PUNCT
ftr-444	593	63	i	i	NOUN
ftr-444	593	64	)	)	PUNCT
ftr-444	593	65	the	the	DET
ftr-444	593	66	property	property	NOUN
ftr-444	593	67	is	be	AUX
ftr-444	593	68	manufactured	manufacture	VERB
ftr-444	593	69	or	or	CCONJ
ftr-444	593	70	produced	produce	VERB
ftr-444	593	71	outside	outside	ADP
ftr-444	593	72	the	the	DET
ftr-444	593	73	country	country	NOUN
ftr-444	593	74	in	in	ADP
ftr-444	593	75	which	which	PRON
ftr-444	593	76	the	the	DET
ftr-444	593	77	cfc	cfc	NOUN
ftr-444	593	78	is	be	AUX
ftr-444	593	79	incorporated	incorporate	VERB
ftr-444	593	80	;	;	PUNCT
ftr-444	593	81	and	and	CCONJ
ftr-444	593	82	(	(	PUNCT
ftr-444	593	83	ii	ii	X
ftr-444	593	84	)	)	PUNCT
ftr-444	593	85	it	it	PRON
ftr-444	593	86	is	be	AUX
ftr-444	593	87	sold	sell	VERB
ftr-444	593	88	for	for	ADP
ftr-444	593	89	use	use	NOUN
ftr-444	593	90	,	,	PUNCT
ftr-444	593	91	consumption	consumption	NOUN
ftr-444	593	92	or	or	CCONJ
ftr-444	593	93	disposition	disposition	NOUN
ftr-444	593	94	outside	outside	ADP
ftr-444	593	95	such	such	ADJ
ftr-444	593	96	country	country	NOUN
ftr-444	593	97	.	.	PUNCT
ftr-444	594	1	"0	"0	VERB
ftr-444	594	2	°	°	PROPN
ftr-444	594	3	since	since	SCONJ
ftr-444	594	4	the	the	DET
ftr-444	594	5	rule	rule	NOUN
ftr-444	594	6	applies	apply	VERB
ftr-444	594	7	only	only	ADV
ftr-444	594	8	to	to	ADP
ftr-444	594	9	the	the	DET
ftr-444	594	10	purchase	purchase	NOUN
ftr-444	594	11	and	and	CCONJ
ftr-444	594	12	resale	resale	NOUN
ftr-444	594	13	of	of	ADP
ftr-444	594	14	property	property	NOUN
ftr-444	594	15	,	,	PUNCT
ftr-444	594	16	it	it	PRON
ftr-444	594	17	does	do	AUX
ftr-444	594	18	not	not	PART
ftr-444	594	19	apply	apply	VERB
ftr-444	594	20	if	if	SCONJ
ftr-444	594	21	the	the	DET
ftr-444	594	22	cfc	cfc	NOUN
ftr-444	594	23	acquires	acquire	VERB
ftr-444	594	24	personal	personal	ADJ
ftr-444	594	25	property	property	NOUN
ftr-444	594	26	,	,	PUNCT
ftr-444	594	27	uses	use	VERB
ftr-444	594	28	it	it	PRON
ftr-444	594	29	to	to	PART
ftr-444	594	30	manufacture	manufacture	VERB
ftr-444	594	31	or	or	CCONJ
ftr-444	594	32	produce	produce	VERB
ftr-444	594	33	a	a	DET
ftr-444	594	34	product	product	NOUN
ftr-444	594	35	and	and	CCONJ
ftr-444	594	36	sells	sell	VERB
ftr-444	594	37	the	the	DET
ftr-444	594	38	manufactured	manufacture	VERB
ftr-444	594	39	product	product	NOUN
ftr-444	594	40	,	,	PUNCT
ftr-444	594	41	regardless	regardless	ADV
ftr-444	594	42	of	of	ADP
ftr-444	594	43	the	the	DET
ftr-444	594	44	identity	identity	NOUN
ftr-444	594	45	of	of	ADP
ftr-444	594	46	the	the	DET
ftr-444	594	47	parties	party	NOUN
ftr-444	594	48	with	with	ADP
ftr-444	594	49	which	which	PRON
ftr-444	594	50	it	it	PRON
ftr-444	594	51	deals	deal	VERB
ftr-444	594	52	or	or	CCONJ
ftr-444	594	53	the	the	DET
ftr-444	594	54	geographical	geographical	ADJ
ftr-444	594	55	destination	destination	NOUN
ftr-444	594	56	of	of	ADP
ftr-444	594	57	the	the	DET
ftr-444	594	58	sales	sale	NOUN
ftr-444	594	59	.	.	PUNCT
ftr-444	595	1	"	"	PUNCT
ftr-444	595	2	"	"	PUNCT
ftr-444	595	3	at	at	ADP
ftr-444	595	4	least	least	ADJ
ftr-444	595	5	some	some	PRON
ftr-444	595	6	of	of	ADP
ftr-444	595	7	the	the	DET
ftr-444	595	8	income	income	NOUN
ftr-444	595	9	derived	derive	VERB
ftr-444	595	10	by	by	ADP
ftr-444	595	11	softco	softco	NOUN
ftr-444	595	12	will	will	AUX
ftr-444	595	13	undoubtedly	undoubtedly	ADV
ftr-444	595	14	be	be	AUX
ftr-444	595	15	characterized	characterize	VERB
ftr-444	595	16	as	as	ADP
ftr-444	595	17	sales	sale	NOUN
ftr-444	595	18	income	income	NOUN
ftr-444	595	19	.	.	PUNCT
ftr-444	595	20	"	"	PUNCT
ftr-444	596	1	although	although	SCONJ
ftr-444	596	2	the	the	DET
ftr-444	596	3	issue	issue	NOUN
ftr-444	596	4	is	be	AUX
ftr-444	596	5	not	not	PART
ftr-444	596	6	entirely	entirely	ADV
ftr-444	596	7	clear	clear	ADJ
ftr-444	596	8	,	,	PUNCT
ftr-444	596	9	it	it	PRON
ftr-444	596	10	seems	seem	VERB
ftr-444	596	11	that	that	SCONJ
ftr-444	596	12	the	the	DET
ftr-444	596	13	regulation	regulation	NOUN
ftr-444	596	14	treats	treat	VERB
ftr-444	596	15	such	such	ADJ
ftr-444	596	16	income	income	NOUN
ftr-444	596	17	as	as	ADP
ftr-444	596	18	resulting	result	VERB
ftr-444	596	19	from	from	ADP
ftr-444	596	20	the	the	DET
ftr-444	596	21	sale	sale	NOUN
ftr-444	596	22	of	of	ADP
ftr-444	596	23	tangible	tangible	ADJ
ftr-444	596	24	property	property	NOUN
ftr-444	596	25	.	.	PUNCT
ftr-444	597	1	thus	thus	ADV
ftr-444	597	2	,	,	PUNCT
ftr-444	597	3	it	it	PRON
ftr-444	597	4	may	may	AUX
ftr-444	597	5	constitute	constitute	VERB
ftr-444	597	6	foreign	foreign	ADJ
ftr-444	597	7	base	base	NOUN
ftr-444	597	8	company	company	NOUN
ftr-444	597	9	sales	sale	NOUN
ftr-444	597	10	income	income	NOUN
ftr-444	597	11	.	.	PUNCT
ftr-444	597	12	!	!	PUNCT
ftr-444	598	1	12	12	NUM
ftr-444	598	2	except	except	SCONJ
ftr-444	598	3	in	in	ADP
ftr-444	598	4	the	the	DET
ftr-444	598	5	case	case	NOUN
ftr-444	598	6	of	of	ADP
ftr-444	598	7	russco	russco	NOUN
ftr-444	598	8	(	(	PUNCT
ftr-444	598	9	discussed	discuss	VERB
ftr-444	598	10	below	below	ADV
ftr-444	598	11	)	)	PUNCT
ftr-444	598	12	,	,	PUNCT
ftr-444	598	13	'	'	PUNCT
ftr-444	598	14	we	we	PRON
ftr-444	598	15	are	be	AUX
ftr-444	598	16	assuming	assume	VERB
ftr-444	598	17	that	that	SCONJ
ftr-444	598	18	softco	softco	NOUN
ftr-444	598	19	's	's	PART
ftr-444	598	20	customers	customer	NOUN
ftr-444	598	21	are	be	AUX
ftr-444	598	22	unrelated	unrelated	ADJ
ftr-444	598	23	persons	person	NOUN
ftr-444	598	24	.	.	PUNCT
ftr-444	599	1	a	a	DET
ftr-444	599	2	threshold	threshold	NOUN
ftr-444	599	3	question	question	NOUN
ftr-444	599	4	,	,	PUNCT
ftr-444	599	5	therefore	therefore	ADV
ftr-444	599	6	,	,	PUNCT
ftr-444	599	7	is	be	AUX
ftr-444	599	8	whether	whether	SCONJ
ftr-444	599	9	softco	softco	NOUN
ftr-444	599	10	has	have	AUX
ftr-444	599	11	"	"	PUNCT
ftr-444	599	12	purchased	purchase	VERB
ftr-444	599	13	"	"	PUNCT
ftr-444	599	14	the	the	DET
ftr-444	599	15	personal	personal	ADJ
ftr-444	599	16	property	property	NOUN
ftr-444	599	17	which	which	PRON
ftr-444	599	18	it	it	PRON
ftr-444	599	19	sells	sell	VERB
ftr-444	599	20	from	from	ADP
ftr-444	599	21	a	a	DET
ftr-444	599	22	related	related	ADJ
ftr-444	599	23	person	person	NOUN
ftr-444	599	24	.	.	PUNCT
ftr-444	600	1	the	the	DET
ftr-444	600	2	software	software	NOUN
ftr-444	600	3	programs	program	NOUN
ftr-444	600	4	which	which	PRON
ftr-444	600	5	softco	softco	VERB
ftr-444	600	6	delivers	deliver	VERB
ftr-444	600	7	to	to	ADP
ftr-444	600	8	its	its	PRON
ftr-444	600	9	customers	customer	NOUN
ftr-444	600	10	fall	fall	VERB
ftr-444	600	11	into	into	ADP
ftr-444	600	12	four	four	NUM
ftr-444	600	13	categories	category	NOUN
ftr-444	600	14	:	:	PUNCT
ftr-444	600	15	(	(	PUNCT
ftr-444	600	16	i	i	NOUN
ftr-444	600	17	)	)	PUNCT
ftr-444	600	18	those	those	PRON
ftr-444	600	19	which	which	PRON
ftr-444	600	20	have	have	AUX
ftr-444	600	21	been	be	AUX
ftr-444	600	22	created	create	VERB
ftr-444	600	23	for	for	ADP
ftr-444	600	24	its	its	PRON
ftr-444	600	25	own	own	ADJ
ftr-444	600	26	account	account	NOUN
ftr-444	600	27	;	;	PUNCT
ftr-444	600	28	(	(	PUNCT
ftr-444	600	29	ii	ii	X
ftr-444	600	30	)	)	PUNCT
ftr-444	600	31	those	those	PRON
ftr-444	600	32	which	which	PRON
ftr-444	600	33	it	it	PRON
ftr-444	600	34	has	have	AUX
ftr-444	600	35	acquired	acquire	VERB
ftr-444	600	36	from	from	ADP
ftr-444	600	37	unrelated	unrelated	ADJ
ftr-444	600	38	persons	person	NOUN
ftr-444	600	39	;	;	PUNCT
ftr-444	600	40	(	(	PUNCT
ftr-444	600	41	iii	iii	X
ftr-444	600	42	)	)	PUNCT
ftr-444	600	43	those	those	PRON
ftr-444	600	44	which	which	PRON
ftr-444	600	45	it	it	PRON
ftr-444	600	46	has	have	AUX
ftr-444	600	47	acquired	acquire	VERB
ftr-444	600	48	from	from	ADP
ftr-444	600	49	usco	usco	NOUN
ftr-444	600	50	;	;	PUNCT
ftr-444	600	51	and	and	CCONJ
ftr-444	600	52	(	(	PUNCT
ftr-444	600	53	iv	iv	X
ftr-444	600	54	)	)	PUNCT
ftr-444	600	55	those	those	PRON
ftr-444	600	56	which	which	PRON
ftr-444	600	57	it	it	PRON
ftr-444	600	58	has	have	AUX
ftr-444	600	59	acquired	acquire	VERB
ftr-444	600	60	from	from	ADP
ftr-444	600	61	usco	usco	PROPN
ftr-444	600	62	and	and	CCONJ
ftr-444	600	63	adopted	adopt	VERB
ftr-444	600	64	or	or	CCONJ
ftr-444	600	65	modified	modify	VERB
ftr-444	600	66	.	.	PUNCT
ftr-444	601	1	(	(	PUNCT
ftr-444	601	2	a	a	X
ftr-444	601	3	)	)	PUNCT
ftr-444	601	4	programs	program	NOUN
ftr-444	601	5	not	not	PART
ftr-444	601	6	acquired	acquire	VERB
ftr-444	601	7	from	from	ADP
ftr-444	601	8	usco	usco	PROPN
ftr-444	601	9	.	.	PUNCT
ftr-444	602	1	it	it	PRON
ftr-444	602	2	seems	seem	VERB
ftr-444	602	3	clear	clear	ADJ
ftr-444	602	4	that	that	SCONJ
ftr-444	602	5	the	the	DET
ftr-444	602	6	programs	program	NOUN
ftr-444	602	7	which	which	PRON
ftr-444	602	8	softco	softco	NOUN
ftr-444	602	9	has	have	AUX
ftr-444	602	10	had	have	AUX
ftr-444	602	11	created	create	VERB
ftr-444	602	12	for	for	ADP
ftr-444	602	13	its	its	PRON
ftr-444	602	14	own	own	ADJ
ftr-444	602	15	account	account	NOUN
ftr-444	602	16	or	or	CCONJ
ftr-444	602	17	acquired	acquire	VERB
ftr-444	602	18	from	from	ADP
ftr-444	602	19	unrelated	unrelated	ADJ
ftr-444	602	20	persons	person	NOUN
ftr-444	602	21	have	have	AUX
ftr-444	602	22	not	not	PART
ftr-444	602	23	been	be	AUX
ftr-444	602	24	purchased	purchase	VERB
ftr-444	602	25	from	from	ADP
ftr-444	602	26	a	a	DET
ftr-444	602	27	related	related	ADJ
ftr-444	602	28	person	person	NOUN
ftr-444	602	29	,	,	PUNCT
ftr-444	602	30	and	and	CCONJ
ftr-444	602	31	107	107	NUM
ftr-444	602	32	.	.	PUNCT
ftr-444	603	1	irc	irc	PROPN
ftr-444	603	2	§	§	PROPN
ftr-444	603	3	951(a)(1)(a	951(a)(1)(a	PROPN
ftr-444	603	4	)	)	PUNCT
ftr-444	603	5	.	.	PUNCT
ftr-444	604	1	subpart	subpart	PROPN
ftr-444	604	2	f	f	PROPN
ftr-444	604	3	income	income	NOUN
ftr-444	604	4	is	be	AUX
ftr-444	604	5	defined	define	VERB
ftr-444	604	6	in	in	ADP
ftr-444	604	7	irc	irc	PROPN
ftr-444	604	8	§	§	PROPN
ftr-444	604	9	952	952	NUM
ftr-444	604	10	.	.	PUNCT
ftr-444	604	11	108	108	NUM
ftr-444	604	12	.	.	PUNCT
ftr-444	605	1	see	see	VERB
ftr-444	605	2	irc	irc	PROPN
ftr-444	605	3	§	§	PROPN
ftr-444	605	4	§	§	PROPN
ftr-444	605	5	952(a)(2	952(a)(2	NOUN
ftr-444	605	6	)	)	PUNCT
ftr-444	605	7	,	,	PUNCT
ftr-444	605	8	954(a)(2	954(a)(2	NUM
ftr-444	605	9	)	)	PUNCT
ftr-444	605	10	.	.	PUNCT
ftr-444	606	1	109	109	NUM
ftr-444	606	2	.	.	PUNCT
ftr-444	606	3	see	see	VERB
ftr-444	606	4	irc	irc	PROPN
ftr-444	606	5	§	§	PROPN
ftr-444	606	6	954(d)(1	954(d)(1	PROPN
ftr-444	606	7	)	)	PUNCT
ftr-444	606	8	.	.	PUNCT
ftr-444	607	1	110	110	NUM
ftr-444	607	2	.	.	PUNCT
ftr-444	608	1	see	see	VERB
ftr-444	608	2	regs	reg	NOUN
ftr-444	608	3	.	.	PUNCT
ftr-444	609	1	§	§	PROPN
ftr-444	609	2	1.954	1.954	NUM
ftr-444	609	3	-	-	SYM
ftr-444	609	4	3(a)(4)(i	3(a)(4)(i	NUM
ftr-444	609	5	)	)	PUNCT
ftr-444	609	6	.	.	PUNCT
ftr-444	610	1	111	111	NUM
ftr-444	610	2	.	.	PUNCT
ftr-444	611	1	sales	sale	NOUN
ftr-444	611	2	made	make	VERB
ftr-444	611	3	by	by	ADP
ftr-444	611	4	softco	softco	NOUN
ftr-444	611	5	give	give	VERB
ftr-444	611	6	rise	rise	NOUN
ftr-444	611	7	to	to	ADP
ftr-444	611	8	an	an	DET
ftr-444	611	9	element	element	NOUN
ftr-444	611	10	of	of	ADP
ftr-444	611	11	services	service	NOUN
ftr-444	611	12	income	income	NOUN
ftr-444	611	13	,	,	PUNCT
ftr-444	611	14	because	because	SCONJ
ftr-444	611	15	the	the	DET
ftr-444	611	16	base	base	NOUN
ftr-444	611	17	price	price	NOUN
ftr-444	611	18	includes	include	VERB
ftr-444	611	19	the	the	DET
ftr-444	611	20	right	right	NOUN
ftr-444	611	21	to	to	ADP
ftr-444	611	22	"	"	PUNCT
ftr-444	611	23	hot	hot	ADJ
ftr-444	611	24	line	line	NOUN
ftr-444	611	25	"	"	PUNCT
ftr-444	611	26	sen'ices	sen'ice	NOUN
ftr-444	611	27	for	for	ADP
ftr-444	611	28	one	one	NUM
ftr-444	611	29	year	year	NOUN
ftr-444	611	30	.	.	PUNCT
ftr-444	612	1	under	under	ADP
ftr-444	612	2	the	the	DET
ftr-444	612	3	regulation	regulation	NOUN
ftr-444	612	4	,	,	PUNCT
ftr-444	612	5	this	this	PRON
ftr-444	612	6	requires	require	VERB
ftr-444	612	7	the	the	DET
ftr-444	612	8	transaction	transaction	NOUN
ftr-444	612	9	to	to	PART
ftr-444	612	10	be	be	AUX
ftr-444	612	11	bifurcated	bifurcate	VERB
ftr-444	612	12	into	into	ADP
ftr-444	612	13	two	two	NUM
ftr-444	612	14	elements	element	NOUN
ftr-444	612	15	unless	unless	SCONJ
ftr-444	612	16	the	the	DET
ftr-444	612	17	services	service	NOUN
ftr-444	612	18	element	element	NOUN
ftr-444	612	19	is	be	AUX
ftr-444	612	20	de	de	X
ftr-444	612	21	minimis	minimis	NOUN
ftr-444	612	22	.	.	PUNCT
ftr-444	613	1	see	see	VERB
ftr-444	613	2	regs	reg	NOUN
ftr-444	613	3	.	.	PUNCT
ftr-444	614	1	§	§	PROPN
ftr-444	614	2	1.861	1.861	NUM
ftr-444	614	3	-	-	PUNCT
ftr-444	614	4	18(b)(2	18(b)(2	NUM
ftr-444	614	5	)	)	PUNCT
ftr-444	614	6	.	.	PUNCT
ftr-444	615	1	112	112	NUM
ftr-444	615	2	.	.	PUNCT
ftr-444	616	1	it	it	PRON
ftr-444	616	2	is	be	AUX
ftr-444	616	3	not	not	PART
ftr-444	616	4	clear	clear	ADJ
ftr-444	616	5	whether	whether	SCONJ
ftr-444	616	6	the	the	DET
ftr-444	616	7	foreign	foreign	ADJ
ftr-444	616	8	base	base	NOUN
ftr-444	616	9	company	company	NOUN
ftr-444	616	10	sales	sale	NOUN
ftr-444	616	11	income	income	NOUN
ftr-444	616	12	rules	rule	NOUN
ftr-444	616	13	.	.	PUNCT
ftr-444	617	1	which	which	PRON
ftr-444	617	2	were	be	AUX
ftr-444	617	3	patently	patently	ADV
ftr-444	617	4	designed	design	VERB
ftr-444	617	5	to	to	PART
ftr-444	617	6	apply	apply	VERB
ftr-444	617	7	to	to	ADP
ftr-444	617	8	transactions	transaction	NOUN
ftr-444	617	9	in	in	ADP
ftr-444	617	10	tangible	tangible	ADJ
ftr-444	617	11	goods	good	NOUN
ftr-444	617	12	.	.	PUNCT
ftr-444	618	1	could	could	AUX
ftr-444	618	2	be	be	AUX
ftr-444	618	3	applied	apply	VERB
ftr-444	618	4	to	to	ADP
ftr-444	618	5	the	the	DET
ftr-444	618	6	sale	sale	NOUN
ftr-444	618	7	of	of	ADP
ftr-444	618	8	exchange	exchange	NOUN
ftr-444	618	9	of	of	ADP
ftr-444	618	10	intangible	intangible	ADJ
ftr-444	618	11	property	property	NOUN
ftr-444	618	12	.	.	PUNCT
ftr-444	619	1	113	113	NUM
ftr-444	619	2	.	.	PUNCT
ftr-444	620	1	see	see	VERB
ftr-444	620	2	infra	infra	NOUN
ftr-444	620	3	text	text	NOUN
ftr-444	620	4	accompanying	accompany	VERB
ftr-444	620	5	note	note	NOUN
ftr-444	620	6	126	126	NUM
ftr-444	620	7	.	.	PUNCT
ftr-444	620	8	19991	19991	NUM
ftr-444	621	1	florida	florida	PROPN
ftr-444	621	2	tax	tax	PROPN
ftr-444	621	3	review	review	NOUN
ftr-444	621	4	therefore	therefore	ADV
ftr-444	621	5	sales	sale	NOUN
ftr-444	621	6	of	of	ADP
ftr-444	621	7	these	these	PRON
ftr-444	621	8	should	should	AUX
ftr-444	621	9	not	not	PART
ftr-444	621	10	give	give	VERB
ftr-444	621	11	rise	rise	NOUN
ftr-444	621	12	to	to	ADP
ftr-444	621	13	foreign	foreign	ADJ
ftr-444	621	14	base	base	NOUN
ftr-444	621	15	company	company	NOUN
ftr-444	621	16	sales	sale	NOUN
ftr-444	621	17	income	income	NOUN
ftr-444	621	18	.	.	PUNCT
ftr-444	622	1	(	(	PUNCT
ftr-444	622	2	b	b	X
ftr-444	622	3	)	)	PUNCT
ftr-444	622	4	programs	program	NOUN
ftr-444	622	5	acquired	acquire	VERB
ftr-444	622	6	from	from	ADP
ftr-444	622	7	usco	usco	PROPN
ftr-444	622	8	.	.	PUNCT
ftr-444	623	1	an	an	DET
ftr-444	623	2	issue	issue	NOUN
ftr-444	623	3	arises	arise	VERB
ftr-444	623	4	,	,	PUNCT
ftr-444	623	5	however	however	ADV
ftr-444	623	6	,	,	PUNCT
ftr-444	623	7	whether	whether	SCONJ
ftr-444	623	8	the	the	DET
ftr-444	623	9	acquisition	acquisition	NOUN
ftr-444	623	10	of	of	ADP
ftr-444	623	11	programs	program	NOUN
ftr-444	623	12	from	from	ADP
ftr-444	623	13	usco	usco	PROPN
ftr-444	623	14	is	be	AUX
ftr-444	623	15	to	to	PART
ftr-444	623	16	be	be	AUX
ftr-444	623	17	treated	treat	VERB
ftr-444	623	18	as	as	ADP
ftr-444	623	19	a	a	DET
ftr-444	623	20	purchase	purchase	NOUN
ftr-444	623	21	of	of	ADP
ftr-444	623	22	personal	personal	ADJ
ftr-444	623	23	property	property	NOUN
ftr-444	623	24	from	from	ADP
ftr-444	623	25	a	a	DET
ftr-444	623	26	related	related	ADJ
ftr-444	623	27	person	person	NOUN
ftr-444	623	28	.	.	PUNCT
ftr-444	624	1	in	in	ADP
ftr-444	624	2	some	some	DET
ftr-444	624	3	cases	case	NOUN
ftr-444	624	4	,	,	PUNCT
ftr-444	624	5	softco	softco	NOUN
ftr-444	624	6	has	have	AUX
ftr-444	624	7	not	not	PART
ftr-444	624	8	purchased	purchase	VERB
ftr-444	624	9	software	software	NOUN
ftr-444	624	10	from	from	ADP
ftr-444	624	11	usco	usco	NOUN
ftr-444	624	12	but	but	CCONJ
ftr-444	624	13	merely	merely	ADV
ftr-444	624	14	licensed	license	VERB
ftr-444	624	15	it	it	PRON
ftr-444	624	16	;	;	PUNCT
ftr-444	624	17	these	these	DET
ftr-444	624	18	transactions	transaction	NOUN
ftr-444	624	19	are	be	AUX
ftr-444	624	20	technically	technically	ADV
ftr-444	624	21	not	not	PART
ftr-444	624	22	"	"	PUNCT
ftr-444	624	23	purchases	purchase	NOUN
ftr-444	624	24	.	.	PUNCT
ftr-444	624	25	"	"	PUNCT
ftr-444	625	1	moreover	moreover	ADV
ftr-444	625	2	,	,	PUNCT
ftr-444	625	3	the	the	DET
ftr-444	625	4	fact	fact	NOUN
ftr-444	625	5	is	be	AUX
ftr-444	625	6	that	that	SCONJ
ftr-444	625	7	softco	softco	NOUN
ftr-444	625	8	has	have	AUX
ftr-444	625	9	not	not	PART
ftr-444	625	10	purchased	purchase	VERB
ftr-444	625	11	from	from	ADP
ftr-444	625	12	anyone	anyone	PRON
ftr-444	625	13	the	the	DET
ftr-444	625	14	copy	copy	NOUN
ftr-444	625	15	of	of	ADP
ftr-444	625	16	the	the	DET
ftr-444	625	17	software	software	NOUN
ftr-444	625	18	program	program	NOUN
ftr-444	625	19	which	which	PRON
ftr-444	625	20	it	it	PRON
ftr-444	625	21	delivers	deliver	VERB
ftr-444	625	22	to	to	ADP
ftr-444	625	23	its	its	PRON
ftr-444	625	24	customer	customer	NOUN
ftr-444	625	25	;	;	PUNCT
ftr-444	625	26	it	it	PRON
ftr-444	625	27	has	have	AUX
ftr-444	625	28	generated	generate	VERB
ftr-444	625	29	this	this	DET
ftr-444	625	30	copy	copy	NOUN
ftr-444	625	31	on	on	ADP
ftr-444	625	32	its	its	PRON
ftr-444	625	33	servers	server	NOUN
ftr-444	625	34	in	in	ADP
ftr-444	625	35	bermuda	bermuda	PROPN
ftr-444	625	36	.	.	PUNCT
ftr-444	626	1	softco	softco	PROPN
ftr-444	626	2	has	have	AUX
ftr-444	626	3	acquired	acquire	VERB
ftr-444	626	4	"	"	PUNCT
ftr-444	626	5	copyright	copyright	NOUN
ftr-444	626	6	rights	right	NOUN
ftr-444	626	7	"	"	PUNCT
ftr-444	626	8	from	from	ADP
ftr-444	626	9	usco	usco	NOUN
ftr-444	626	10	,	,	PUNCT
ftr-444	626	11	a	a	DET
ftr-444	626	12	related	related	ADJ
ftr-444	626	13	person	person	NOUN
ftr-444	626	14	,	,	PUNCT
ftr-444	626	15	but	but	CCONJ
ftr-444	626	16	has	have	AUX
ftr-444	626	17	not	not	PART
ftr-444	626	18	resold	resold	VERB
ftr-444	626	19	those	those	DET
ftr-444	626	20	rights	right	NOUN
ftr-444	626	21	as	as	ADP
ftr-444	626	22	such	such	ADJ
ftr-444	626	23	.	.	PUNCT
ftr-444	626	24	'	'	PUNCT
ftr-444	626	25	"	"	PUNCT
ftr-444	627	1	4	4	NUM
ftr-444	627	2	the	the	DET
ftr-444	627	3	situation	situation	NOUN
ftr-444	627	4	is	be	AUX
ftr-444	627	5	unlike	unlike	ADP
ftr-444	627	6	the	the	DET
ftr-444	627	7	traditional	traditional	ADJ
ftr-444	627	8	case	case	NOUN
ftr-444	627	9	in	in	ADP
ftr-444	627	10	which	which	PRON
ftr-444	627	11	a	a	DET
ftr-444	627	12	large	large	ADJ
ftr-444	627	13	number	number	NOUN
ftr-444	627	14	of	of	ADP
ftr-444	627	15	individual	individual	ADJ
ftr-444	627	16	tangible	tangible	ADJ
ftr-444	627	17	objects	object	NOUN
ftr-444	627	18	are	be	AUX
ftr-444	627	19	physically	physically	ADV
ftr-444	627	20	produced	produce	VERB
ftr-444	627	21	in	in	ADP
ftr-444	627	22	the	the	DET
ftr-444	627	23	united	united	PROPN
ftr-444	627	24	states	states	PROPN
ftr-444	627	25	,	,	PUNCT
ftr-444	627	26	shipped	ship	VERB
ftr-444	627	27	abroad	abroad	ADV
ftr-444	627	28	and	and	CCONJ
ftr-444	627	29	individually	individually	ADV
ftr-444	627	30	delivered	deliver	VERB
ftr-444	627	31	to	to	ADP
ftr-444	627	32	customers	customer	NOUN
ftr-444	627	33	.	.	PUNCT
ftr-444	628	1	one	one	PRON
ftr-444	628	2	can	can	AUX
ftr-444	628	3	think	think	VERB
ftr-444	628	4	of	of	ADP
ftr-444	628	5	a	a	DET
ftr-444	628	6	software	software	NOUN
ftr-444	628	7	program	program	NOUN
ftr-444	628	8	as	as	ADP
ftr-444	628	9	a	a	DET
ftr-444	628	10	design	design	NOUN
ftr-444	628	11	which	which	PRON
ftr-444	628	12	is	be	AUX
ftr-444	628	13	used	use	VERB
ftr-444	628	14	by	by	ADP
ftr-444	628	15	softco	softco	PROPN
ftr-444	628	16	's	's	PART
ftr-444	628	17	servers	server	NOUN
ftr-444	628	18	in	in	ADP
ftr-444	628	19	bermuda	bermuda	PROPN
ftr-444	628	20	to	to	PART
ftr-444	628	21	create	create	VERB
ftr-444	628	22	replicas	replica	NOUN
ftr-444	628	23	(	(	PUNCT
ftr-444	628	24	in	in	ADP
ftr-444	628	25	potentially	potentially	ADV
ftr-444	628	26	infinite	infinite	ADJ
ftr-444	628	27	numbers	number	NOUN
ftr-444	628	28	)	)	PUNCT
ftr-444	628	29	;	;	PUNCT
ftr-444	628	30	and	and	CCONJ
ftr-444	628	31	it	it	PRON
ftr-444	628	32	is	be	AUX
ftr-444	628	33	the	the	DET
ftr-444	628	34	replicas	replica	NOUN
ftr-444	628	35	that	that	PRON
ftr-444	628	36	are	be	AUX
ftr-444	628	37	sold	sell	VERB
ftr-444	628	38	to	to	ADP
ftr-444	628	39	customers	customer	NOUN
ftr-444	628	40	.	.	PUNCT
ftr-444	629	1	a	a	DET
ftr-444	629	2	possible	possible	ADJ
ftr-444	629	3	analogy	analogy	NOUN
ftr-444	629	4	would	would	AUX
ftr-444	629	5	be	be	AUX
ftr-444	629	6	the	the	DET
ftr-444	629	7	manuscript	manuscript	NOUN
ftr-444	629	8	of	of	ADP
ftr-444	629	9	a	a	DET
ftr-444	629	10	novel	novel	NOUN
ftr-444	629	11	and	and	CCONJ
ftr-444	629	12	the	the	DET
ftr-444	629	13	copies	copy	NOUN
ftr-444	629	14	of	of	ADP
ftr-444	629	15	the	the	DET
ftr-444	629	16	books	book	NOUN
ftr-444	629	17	which	which	PRON
ftr-444	629	18	are	be	AUX
ftr-444	629	19	sold	sell	VERB
ftr-444	629	20	.	.	PUNCT
ftr-444	630	1	on	on	ADP
ftr-444	630	2	a	a	DET
ftr-444	630	3	technical	technical	ADJ
ftr-444	630	4	reading	reading	NOUN
ftr-444	630	5	of	of	ADP
ftr-444	630	6	the	the	DET
ftr-444	630	7	statute	statute	NOUN
ftr-444	630	8	,	,	PUNCT
ftr-444	630	9	therefore	therefore	ADV
ftr-444	630	10	,	,	PUNCT
ftr-444	630	11	one	one	PRON
ftr-444	630	12	could	could	AUX
ftr-444	630	13	argue	argue	VERB
ftr-444	630	14	that	that	SCONJ
ftr-444	630	15	income	income	NOUN
ftr-444	630	16	derived	derive	VERB
ftr-444	630	17	by	by	ADP
ftr-444	630	18	softco	softco	NOUN
ftr-444	630	19	from	from	ADP
ftr-444	630	20	sales	sale	NOUN
ftr-444	630	21	of	of	ADP
ftr-444	630	22	programs	program	NOUN
ftr-444	630	23	to	to	ADP
ftr-444	630	24	unrelated	unrelated	ADJ
ftr-444	630	25	persons	person	NOUN
ftr-444	630	26	is	be	AUX
ftr-444	630	27	not	not	PART
ftr-444	630	28	foreign	foreign	ADJ
ftr-444	630	29	base	base	NOUN
ftr-444	630	30	company	company	NOUN
ftr-444	630	31	sales	sale	NOUN
ftr-444	630	32	income	income	NOUN
ftr-444	630	33	,	,	PUNCT
ftr-444	630	34	even	even	ADV
ftr-444	630	35	if	if	SCONJ
ftr-444	630	36	the	the	DET
ftr-444	630	37	programs	program	NOUN
ftr-444	630	38	have	have	AUX
ftr-444	630	39	been	be	AUX
ftr-444	630	40	acquired	acquire	VERB
ftr-444	630	41	or	or	CCONJ
ftr-444	630	42	licensed	license	VERB
ftr-444	630	43	from	from	ADP
ftr-444	630	44	usco	usco	PROPN
ftr-444	630	45	.	.	PUNCT
ftr-444	631	1	however	however	ADV
ftr-444	631	2	,	,	PUNCT
ftr-444	631	3	this	this	DET
ftr-444	631	4	conclusion	conclusion	NOUN
ftr-444	631	5	seems	seem	VERB
ftr-444	631	6	too	too	ADV
ftr-444	631	7	glib	glib	ADJ
ftr-444	631	8	.	.	PUNCT
ftr-444	632	1	the	the	DET
ftr-444	632	2	foreign	foreign	ADJ
ftr-444	632	3	base	base	NOUN
ftr-444	632	4	company	company	NOUN
ftr-444	632	5	sales	sale	NOUN
ftr-444	632	6	income	income	NOUN
ftr-444	632	7	rules	rule	NOUN
ftr-444	632	8	were	be	AUX
ftr-444	632	9	adopted	adopt	VERB
ftr-444	632	10	to	to	PART
ftr-444	632	11	deal	deal	VERB
ftr-444	632	12	with	with	ADP
ftr-444	632	13	cases	case	NOUN
ftr-444	632	14	where	where	SCONJ
ftr-444	632	15	a	a	DET
ftr-444	632	16	u.s	u.s	PROPN
ftr-444	632	17	.	.	PROPN
ftr-444	632	18	person	person	NOUN
ftr-444	632	19	artificially	artificially	ADV
ftr-444	632	20	inserted	insert	VERB
ftr-444	632	21	a	a	DET
ftr-444	632	22	tax	tax	NOUN
ftr-444	632	23	haven	haven	NOUN
ftr-444	632	24	entity	entity	NOUN
ftr-444	632	25	between	between	ADP
ftr-444	632	26	the	the	DET
ftr-444	632	27	creator	creator	NOUN
ftr-444	632	28	of	of	ADP
ftr-444	632	29	a	a	DET
ftr-444	632	30	product	product	NOUN
ftr-444	632	31	and	and	CCONJ
ftr-444	632	32	the	the	DET
ftr-444	632	33	customer	customer	NOUN
ftr-444	632	34	for	for	ADP
ftr-444	632	35	that	that	DET
ftr-444	632	36	product	product	NOUN
ftr-444	632	37	and	and	CCONJ
ftr-444	632	38	thus	thus	ADV
ftr-444	632	39	insulated	insulate	VERB
ftr-444	632	40	from	from	ADP
ftr-444	632	41	both	both	DET
ftr-444	632	42	u.s	u.s	PROPN
ftr-444	632	43	.	.	PROPN
ftr-444	632	44	and	and	CCONJ
ftr-444	632	45	foreign	foreign	ADJ
ftr-444	632	46	tax	tax	NOUN
ftr-444	632	47	income	income	NOUN
ftr-444	632	48	which	which	PRON
ftr-444	632	49	did	do	AUX
ftr-444	632	50	not	not	PART
ftr-444	632	51	have	have	VERB
ftr-444	632	52	its	its	PRON
ftr-444	632	53	"	"	PUNCT
ftr-444	632	54	natural	natural	ADJ
ftr-444	632	55	business	business	NOUN
ftr-444	632	56	locus	locus	NOUN
ftr-444	632	57	"	"	PUNCT
ftr-444	632	58	in	in	ADP
ftr-444	632	59	the	the	DET
ftr-444	632	60	tax	tax	NOUN
ftr-444	632	61	haven	haven	NOUN
ftr-444	632	62	.	.	PUNCT
ftr-444	632	63	"	"	PUNCT
ftr-444	633	1	5	5	NUM
ftr-444	633	2	allowing	allow	VERB
ftr-444	633	3	for	for	ADP
ftr-444	633	4	the	the	DET
ftr-444	633	5	very	very	ADV
ftr-444	633	6	different	different	ADJ
ftr-444	633	7	circumstances	circumstance	NOUN
ftr-444	633	8	under	under	ADP
ftr-444	633	9	which	which	PRON
ftr-444	633	10	software	software	NOUN
ftr-444	633	11	is	be	AUX
ftr-444	633	12	created	create	VERB
ftr-444	633	13	,	,	PUNCT
ftr-444	633	14	acquired	acquire	VERB
ftr-444	633	15	and	and	CCONJ
ftr-444	633	16	delivered	deliver	VERB
ftr-444	633	17	,	,	PUNCT
ftr-444	633	18	as	as	SCONJ
ftr-444	633	19	compared	compare	VERB
ftr-444	633	20	with	with	ADP
ftr-444	633	21	tangible	tangible	ADJ
ftr-444	633	22	goods	good	NOUN
ftr-444	633	23	,	,	PUNCT
ftr-444	633	24	by	by	ADP
ftr-444	633	25	incorporating	incorporate	VERB
ftr-444	633	26	softco	softco	NOUN
ftr-444	633	27	usco	usco	NOUN
ftr-444	633	28	could	could	AUX
ftr-444	633	29	be	be	AUX
ftr-444	633	30	said	say	VERB
ftr-444	633	31	to	to	PART
ftr-444	633	32	be	be	AUX
ftr-444	633	33	achieving	achieve	VERB
ftr-444	633	34	exactly	exactly	ADV
ftr-444	633	35	the	the	DET
ftr-444	633	36	proscribed	proscribe	VERB
ftr-444	633	37	result	result	NOUN
ftr-444	633	38	.	.	PUNCT
ftr-444	634	1	the	the	DET
ftr-444	634	2	fact	fact	NOUN
ftr-444	634	3	is	be	AUX
ftr-444	634	4	that	that	SCONJ
ftr-444	634	5	by	by	ADP
ftr-444	634	6	transferring	transfer	VERB
ftr-444	634	7	or	or	CCONJ
ftr-444	634	8	licensing	license	VERB
ftr-444	634	9	software	software	NOUN
ftr-444	634	10	to	to	PART
ftr-444	634	11	softco	softco	VERB
ftr-444	634	12	and	and	CCONJ
ftr-444	634	13	allowing	allow	VERB
ftr-444	634	14	softco	softco	NOUN
ftr-444	634	15	to	to	PART
ftr-444	634	16	sell	sell	VERB
ftr-444	634	17	it	it	PRON
ftr-444	634	18	to	to	ADP
ftr-444	634	19	customers	customer	NOUN
ftr-444	634	20	,	,	PUNCT
ftr-444	634	21	usco	usco	PROPN
ftr-444	634	22	has	have	AUX
ftr-444	634	23	avoided	avoid	VERB
ftr-444	634	24	both	both	DET
ftr-444	634	25	u.s	u.s	PROPN
ftr-444	634	26	.	.	PROPN
ftr-444	634	27	and	and	CCONJ
ftr-444	634	28	foreign	foreign	ADJ
ftr-444	634	29	tax	tax	NOUN
ftr-444	634	30	on	on	ADP
ftr-444	634	31	at	at	ADV
ftr-444	634	32	least	least	ADJ
ftr-444	634	33	a	a	PRON
ftr-444	634	34	portion	portion	NOUN
ftr-444	634	35	of	of	ADP
ftr-444	634	36	the	the	DET
ftr-444	634	37	resulting	result	VERB
ftr-444	634	38	income	income	NOUN
ftr-444	634	39	.	.	PUNCT
ftr-444	635	1	if	if	SCONJ
ftr-444	635	2	,	,	PUNCT
ftr-444	635	3	for	for	ADP
ftr-444	635	4	example	example	NOUN
ftr-444	635	5	,	,	PUNCT
ftr-444	635	6	usco	usco	PROPN
ftr-444	635	7	shipped	ship	VERB
ftr-444	635	8	to	to	ADP
ftr-444	635	9	softco	softco	NOUN
ftr-444	635	10	cds	cd	NOUN
ftr-444	635	11	encoded	encode	VERB
ftr-444	635	12	with	with	ADP
ftr-444	635	13	the	the	DET
ftr-444	635	14	requisite	requisite	ADJ
ftr-444	635	15	programs	program	NOUN
ftr-444	635	16	and	and	CCONJ
ftr-444	635	17	softco	softco	NOUN
ftr-444	635	18	sold	sell	VERB
ftr-444	635	19	these	these	PRON
ftr-444	635	20	to	to	ADP
ftr-444	635	21	its	its	PRON
ftr-444	635	22	customers	customer	NOUN
ftr-444	635	23	,	,	PUNCT
ftr-444	635	24	the	the	DET
ftr-444	635	25	resulting	result	VERB
ftr-444	635	26	income	income	NOUN
ftr-444	635	27	of	of	ADP
ftr-444	635	28	softco	softco	NOUN
ftr-444	635	29	would	would	AUX
ftr-444	635	30	constitute	constitute	VERB
ftr-444	635	31	foreign	foreign	ADJ
ftr-444	635	32	base	base	NOUN
ftr-444	635	33	company	company	NOUN
ftr-444	635	34	sales	sale	NOUN
ftr-444	635	35	income	income	NOUN
ftr-444	635	36	.	.	PUNCT
ftr-444	636	1	it	it	PRON
ftr-444	636	2	is	be	AUX
ftr-444	636	3	doubtful	doubtful	ADJ
ftr-444	636	4	that	that	SCONJ
ftr-444	636	5	the	the	DET
ftr-444	636	6	differences	difference	NOUN
ftr-444	636	7	in	in	ADP
ftr-444	636	8	the	the	DET
ftr-444	636	9	mode	mode	NOUN
ftr-444	636	10	of	of	ADP
ftr-444	636	11	delivery	delivery	NOUN
ftr-444	636	12	should	should	AUX
ftr-444	636	13	spell	spell	VERB
ftr-444	636	14	a	a	DET
ftr-444	636	15	difference	difference	NOUN
ftr-444	636	16	in	in	ADP
ftr-444	636	17	result	result	NOUN
ftr-444	636	18	here	here	ADV
ftr-444	636	19	.	.	PUNCT
ftr-444	637	1	(	(	PUNCT
ftr-444	637	2	c	c	X
ftr-444	637	3	)	)	PUNCT
ftr-444	637	4	"	"	PUNCT
ftr-444	637	5	manufacture	manufacture	NOUN
ftr-444	637	6	"	"	PUNCT
ftr-444	637	7	or	or	CCONJ
ftr-444	637	8	"	"	PUNCT
ftr-444	637	9	production	production	NOUN
ftr-444	637	10	"	"	PUNCT
ftr-444	637	11	by	by	ADP
ftr-444	637	12	softco	softco	NOUN
ftr-444	637	13	.	.	PUNCT
ftr-444	638	1	even	even	ADV
ftr-444	638	2	if	if	SCONJ
ftr-444	638	3	,	,	PUNCT
ftr-444	638	4	as	as	SCONJ
ftr-444	638	5	this	this	DET
ftr-444	638	6	analysis	analysis	NOUN
ftr-444	638	7	suggests	suggest	VERB
ftr-444	638	8	,	,	PUNCT
ftr-444	638	9	softco	softco	PROPN
ftr-444	638	10	were	be	AUX
ftr-444	638	11	deemed	deem	VERB
ftr-444	638	12	to	to	PART
ftr-444	638	13	have	have	AUX
ftr-444	638	14	"	"	PUNCT
ftr-444	638	15	purchased	purchase	VERB
ftr-444	638	16	"	"	PUNCT
ftr-444	638	17	the	the	DET
ftr-444	638	18	software	software	NOUN
ftr-444	638	19	which	which	PRON
ftr-444	638	20	it	it	PRON
ftr-444	638	21	sells	sell	VERB
ftr-444	638	22	to	to	ADP
ftr-444	638	23	unrelated	unrelated	ADJ
ftr-444	638	24	customers	customer	NOUN
ftr-444	638	25	,	,	PUNCT
ftr-444	638	26	its	its	PRON
ftr-444	638	27	sales	sale	NOUN
ftr-444	638	28	income	income	NOUN
ftr-444	638	29	would	would	AUX
ftr-444	638	30	nevertheless	nevertheless	ADV
ftr-444	638	31	not	not	PART
ftr-444	638	32	114	114	NUM
ftr-444	638	33	.	.	PUNCT
ftr-444	639	1	softco	softco	PROPN
ftr-444	639	2	's	's	PART
ftr-444	639	3	transactions	transaction	NOUN
ftr-444	639	4	with	with	ADP
ftr-444	639	5	russco	russco	NOUN
ftr-444	639	6	are	be	AUX
ftr-444	639	7	an	an	DET
ftr-444	639	8	exception	exception	NOUN
ftr-444	639	9	and	and	CCONJ
ftr-444	639	10	are	be	AUX
ftr-444	639	11	discussed	discuss	VERB
ftr-444	639	12	below	below	ADV
ftr-444	639	13	.	.	PUNCT
ftr-444	640	1	115	115	NUM
ftr-444	640	2	.	.	PUNCT
ftr-444	641	1	see	see	VERB
ftr-444	641	2	all	all	DET
ftr-444	641	3	study	study	NOUN
ftr-444	641	4	,	,	PUNCT
ftr-444	641	5	supra	supra	PROPN
ftr-444	641	6	note	note	PROPN
ftr-444	641	7	49	49	NUM
ftr-444	641	8	,	,	PUNCT
ftr-444	641	9	at	at	ADP
ftr-444	641	10	257	257	NUM
ftr-444	641	11	.	.	PUNCT
ftr-444	642	1	[	[	X
ftr-444	642	2	vol	vol	NOUN
ftr-444	642	3	4:4	4:4	NUM
ftr-444	642	4	taration	taration	NOUN
ftr-444	642	5	of	of	ADP
ftr-444	642	6	electronic	electronic	ADJ
ftr-444	642	7	conunerce	conunerce	NOUN
ftr-444	642	8	constitute	constitute	VERB
ftr-444	642	9	foreign	foreign	ADJ
ftr-444	642	10	base	base	NOUN
ftr-444	642	11	company	company	NOUN
ftr-444	642	12	sales	sale	NOUN
ftr-444	642	13	income	income	NOUN
ftr-444	642	14	if	if	SCONJ
ftr-444	642	15	softco	softco	NOUN
ftr-444	642	16	were	be	AUX
ftr-444	642	17	deemed	deem	VERB
ftr-444	642	18	to	to	PART
ftr-444	642	19	have	have	AUX
ftr-444	642	20	"	"	PUNCT
ftr-444	642	21	manufactured	manufacture	VERB
ftr-444	642	22	"	"	PUNCT
ftr-444	642	23	or	or	CCONJ
ftr-444	642	24	"	"	PUNCT
ftr-444	642	25	produced	produce	VERB
ftr-444	642	26	"	"	PUNCT
ftr-444	642	27	the	the	DET
ftr-444	642	28	personal	personal	ADJ
ftr-444	642	29	property	property	NOUN
ftr-444	642	30	which	which	PRON
ftr-444	642	31	it	it	PRON
ftr-444	642	32	sells	sell	VERB
ftr-444	642	33	.	.	PUNCT
ftr-444	643	1	the	the	DET
ftr-444	643	2	applicable	applicable	ADJ
ftr-444	643	3	regulation	regulation	NOUN
ftr-444	643	4	states	state	VERB
ftr-444	643	5	that	that	SCONJ
ftr-444	643	6	a	a	DET
ftr-444	643	7	cfc	cfc	NOUN
ftr-444	643	8	will	will	AUX
ftr-444	643	9	be	be	AUX
ftr-444	643	10	deemed	deem	VERB
ftr-444	643	11	to	to	PART
ftr-444	643	12	produce	produce	VERB
ftr-444	643	13	property	property	NOUN
ftr-444	643	14	if	if	SCONJ
ftr-444	643	15	the	the	DET
ftr-444	643	16	property	property	NOUN
ftr-444	643	17	it	it	PRON
ftr-444	643	18	sells	sell	VERB
ftr-444	643	19	"	"	PUNCT
ftr-444	643	20	is	be	AUX
ftr-444	643	21	in	in	ADP
ftr-444	643	22	effect	effect	NOUN
ftr-444	643	23	not	not	PART
ftr-444	643	24	the	the	DET
ftr-444	643	25	property	property	NOUN
ftr-444	643	26	which	which	PRON
ftr-444	643	27	it	it	PRON
ftr-444	643	28	purchased	purchase	VERB
ftr-444	643	29	.	.	PUNCT
ftr-444	644	1	"	"	PUNCT
ftr-444	644	2	"	"	PUNCT
ftr-444	644	3	6	6	NUM
ftr-444	644	4	it	it	PRON
ftr-444	644	5	also	also	ADV
ftr-444	644	6	specifies	specify	VERB
ftr-444	644	7	that	that	SCONJ
ftr-444	644	8	"	"	PUNCT
ftr-444	644	9	[	[	X
ftr-444	644	10	iln	iln	NOUN
ftr-444	644	11	no	no	DET
ftr-444	644	12	event	event	NOUN
ftr-444	644	13	will	will	AUX
ftr-444	644	14	packaging	packaging	VERB
ftr-444	644	15	,	,	PUNCT
ftr-444	644	16	repackaging	repackaging	NOUN
ftr-444	644	17	,	,	PUNCT
ftr-444	644	18	labeling	labeling	NOUN
ftr-444	644	19	,	,	PUNCT
ftr-444	644	20	or	or	CCONJ
ftr-444	644	21	minor	minor	ADJ
ftr-444	644	22	assembly	assembly	NOUN
ftr-444	644	23	operations	operation	NOUN
ftr-444	644	24	"	"	PUNCT
ftr-444	644	25	constitute	constitute	VERB
ftr-444	644	26	production	production	NOUN
ftr-444	644	27	activities	activity	NOUN
ftr-444	644	28	.	.	PUNCT
ftr-444	644	29	"	"	PUNCT
ftr-444	645	1	t7	t7	PROPN
ftr-444	645	2	none	none	NOUN
ftr-444	645	3	of	of	ADP
ftr-444	645	4	the	the	DET
ftr-444	645	5	available	available	ADJ
ftr-444	645	6	precedents	precedent	NOUN
ftr-444	645	7	,	,	PUNCT
ftr-444	645	8	which	which	PRON
ftr-444	645	9	deal	deal	VERB
ftr-444	645	10	with	with	ADP
ftr-444	645	11	tangible	tangible	ADJ
ftr-444	645	12	goods	good	NOUN
ftr-444	645	13	,	,	PUNCT
ftr-444	645	14	is	be	AUX
ftr-444	645	15	particularly	particularly	ADV
ftr-444	645	16	helpful	helpful	ADJ
ftr-444	645	17	in	in	ADP
ftr-444	645	18	determining	determine	VERB
ftr-444	645	19	how	how	SCONJ
ftr-444	645	20	softco	softco	NOUN
ftr-444	645	21	would	would	AUX
ftr-444	645	22	be	be	AUX
ftr-444	645	23	treated	treat	VERB
ftr-444	645	24	under	under	ADP
ftr-444	645	25	these	these	DET
ftr-444	645	26	regulatory	regulatory	ADJ
ftr-444	645	27	rules	rule	NOUN
ftr-444	645	28	.	.	PUNCT
ftr-444	646	1	8	8	NUM
ftr-444	646	2	the	the	DET
ftr-444	646	3	analogy	analogy	NOUN
ftr-444	646	4	to	to	ADP
ftr-444	646	5	the	the	DET
ftr-444	646	6	packaging	packaging	NOUN
ftr-444	646	7	of	of	ADP
ftr-444	646	8	goods	good	NOUN
ftr-444	646	9	is	be	AUX
ftr-444	646	10	intriguing	intriguing	ADJ
ftr-444	646	11	,	,	PUNCT
ftr-444	646	12	however	however	ADV
ftr-444	646	13	.	.	PUNCT
ftr-444	647	1	if	if	SCONJ
ftr-444	647	2	usco	usco	PROPN
ftr-444	647	3	shipped	ship	VERB
ftr-444	647	4	cds	cd	NOUN
ftr-444	647	5	to	to	PART
ftr-444	647	6	softco	softco	VERB
ftr-444	647	7	and	and	CCONJ
ftr-444	647	8	softco	softco	NOUN
ftr-444	647	9	put	put	VERB
ftr-444	647	10	them	they	PRON
ftr-444	647	11	in	in	ADP
ftr-444	647	12	packages	package	NOUN
ftr-444	647	13	and	and	CCONJ
ftr-444	647	14	sold	sell	VERB
ftr-444	647	15	the	the	DET
ftr-444	647	16	packages	package	NOUN
ftr-444	647	17	to	to	ADP
ftr-444	647	18	customers	customer	NOUN
ftr-444	647	19	,	,	PUNCT
ftr-444	647	20	softco	softco	PROPN
ftr-444	647	21	would	would	AUX
ftr-444	647	22	derive	derive	VERB
ftr-444	647	23	foreign	foreign	ADJ
ftr-444	647	24	base	base	NOUN
ftr-444	647	25	company	company	NOUN
ftr-444	647	26	sales	sale	NOUN
ftr-444	647	27	income	income	NOUN
ftr-444	647	28	.	.	PUNCT
ftr-444	648	1	how	how	SCONJ
ftr-444	648	2	different	different	ADJ
ftr-444	648	3	is	be	AUX
ftr-444	648	4	the	the	DET
ftr-444	648	5	situation	situation	NOUN
ftr-444	648	6	when	when	SCONJ
ftr-444	648	7	softco	softco	NOUN
ftr-444	648	8	puts	put	VERB
ftr-444	648	9	uscogenerated	uscogenerated	ADJ
ftr-444	648	10	software	software	NOUN
ftr-444	648	11	programs	program	NOUN
ftr-444	648	12	on	on	ADP
ftr-444	648	13	its	its	PRON
ftr-444	648	14	servers	server	NOUN
ftr-444	648	15	and	and	CCONJ
ftr-444	648	16	thereafter	thereafter	ADV
ftr-444	648	17	delivers	deliver	VERB
ftr-444	648	18	copies	copy	NOUN
ftr-444	648	19	to	to	ADP
ftr-444	648	20	its	its	PRON
ftr-444	648	21	customers	customer	NOUN
ftr-444	648	22	?	?	PUNCT
ftr-444	649	1	one	one	PRON
ftr-444	649	2	would	would	AUX
ftr-444	649	3	think	think	VERB
ftr-444	649	4	that	that	SCONJ
ftr-444	649	5	the	the	DET
ftr-444	649	6	irs	irs	PROPN
ftr-444	649	7	might	might	AUX
ftr-444	649	8	consider	consider	VERB
ftr-444	649	9	the	the	DET
ftr-444	649	10	two	two	NUM
ftr-444	649	11	situations	situation	NOUN
ftr-444	649	12	to	to	PART
ftr-444	649	13	be	be	AUX
ftr-444	649	14	comparable	comparable	ADJ
ftr-444	649	15	and	and	CCONJ
ftr-444	649	16	conclude	conclude	VERB
ftr-444	649	17	that	that	DET
ftr-444	649	18	softco	softco	NOUN
ftr-444	649	19	derived	derive	VERB
ftr-444	649	20	foreign	foreign	ADJ
ftr-444	649	21	base	base	NOUN
ftr-444	649	22	company	company	NOUN
ftr-444	649	23	sales	sale	NOUN
ftr-444	649	24	income	income	NOUN
ftr-444	649	25	.	.	PUNCT
ftr-444	650	1	the	the	DET
ftr-444	650	2	fourth	fourth	ADJ
ftr-444	650	3	category	category	NOUN
ftr-444	650	4	of	of	ADP
ftr-444	650	5	software	software	NOUN
ftr-444	650	6	programs	program	NOUN
ftr-444	650	7	which	which	PRON
ftr-444	650	8	softco	softco	NOUN
ftr-444	650	9	sells	sell	VERB
ftr-444	650	10	consists	consist	NOUN
ftr-444	650	11	of	of	ADP
ftr-444	650	12	programs	program	NOUN
ftr-444	650	13	acquired	acquire	VERB
ftr-444	650	14	from	from	ADP
ftr-444	650	15	usco	usco	PROPN
ftr-444	650	16	which	which	PRON
ftr-444	650	17	independent	independent	ADJ
ftr-444	650	18	contractors	contractor	NOUN
ftr-444	650	19	then	then	ADV
ftr-444	650	20	modify	modify	VERB
ftr-444	650	21	or	or	CCONJ
ftr-444	650	22	adapt	adapt	VERB
ftr-444	650	23	for	for	ADP
ftr-444	650	24	softco	softco	NOUN
ftr-444	650	25	.	.	PUNCT
ftr-444	651	1	as	as	ADP
ftr-444	651	2	to	to	ADP
ftr-444	651	3	these	these	PRON
ftr-444	651	4	,	,	PUNCT
ftr-444	651	5	the	the	DET
ftr-444	651	6	issue	issue	NOUN
ftr-444	651	7	is	be	AUX
ftr-444	651	8	whether	whether	SCONJ
ftr-444	651	9	softco	softco	NOUN
ftr-444	651	10	is	be	AUX
ftr-444	651	11	deemed	deem	VERB
ftr-444	651	12	to	to	PART
ftr-444	651	13	have	have	AUX
ftr-444	651	14	"	"	PUNCT
ftr-444	651	15	manufactured	manufacture	VERB
ftr-444	651	16	"	"	PUNCT
ftr-444	651	17	the	the	DET
ftr-444	651	18	property	property	NOUN
ftr-444	651	19	sold	sell	VERB
ftr-444	651	20	.	.	PUNCT
ftr-444	652	1	a	a	DET
ftr-444	652	2	critical	critical	ADJ
ftr-444	652	3	threshold	threshold	NOUN
ftr-444	652	4	question	question	NOUN
ftr-444	652	5	is	be	AUX
ftr-444	652	6	whether	whether	SCONJ
ftr-444	652	7	the	the	DET
ftr-444	652	8	activities	activity	NOUN
ftr-444	652	9	of	of	ADP
ftr-444	652	10	the	the	DET
ftr-444	652	11	independent	independent	ADJ
ftr-444	652	12	contractors	contractor	NOUN
ftr-444	652	13	are	be	AUX
ftr-444	652	14	to	to	PART
ftr-444	652	15	be	be	AUX
ftr-444	652	16	attributed	attribute	VERB
ftr-444	652	17	to	to	ADP
ftr-444	652	18	softco	softco	PROPN
ftr-444	652	19	.	.	PUNCT
ftr-444	653	1	in	in	ADP
ftr-444	653	2	revenue	revenue	NOUN
ftr-444	653	3	ruling	rule	VERB
ftr-444	653	4	75	75	NUM
ftr-444	653	5	-	-	SYM
ftr-444	653	6	7,"9	7,"9	NUM
ftr-444	653	7	the	the	DET
ftr-444	653	8	irs	irs	PROPN
ftr-444	653	9	originally	originally	ADV
ftr-444	653	10	ruled	rule	VERB
ftr-444	653	11	that	that	SCONJ
ftr-444	653	12	if	if	SCONJ
ftr-444	653	13	a	a	DET
ftr-444	653	14	cfc	cfc	NOUN
ftr-444	653	15	retained	retain	VERB
ftr-444	653	16	a	a	DET
ftr-444	653	17	contract	contract	NOUN
ftr-444	653	18	manufacturer	manufacturer	NOUN
ftr-444	653	19	to	to	PART
ftr-444	653	20	process	process	VERB
ftr-444	653	21	property	property	NOUN
ftr-444	653	22	which	which	PRON
ftr-444	653	23	the	the	DET
ftr-444	653	24	cfc	cfc	NOUN
ftr-444	653	25	owned	own	VERB
ftr-444	653	26	,	,	PUNCT
ftr-444	653	27	the	the	DET
ftr-444	653	28	activities	activity	NOUN
ftr-444	653	29	of	of	ADP
ftr-444	653	30	the	the	DET
ftr-444	653	31	manufacturer	manufacturer	NOUN
ftr-444	653	32	would	would	AUX
ftr-444	653	33	be	be	AUX
ftr-444	653	34	attributed	attribute	VERB
ftr-444	653	35	to	to	ADP
ftr-444	653	36	the	the	DET
ftr-444	653	37	cfc	cfc	NOUN
ftr-444	653	38	;	;	PUNCT
ftr-444	653	39	if	if	SCONJ
ftr-444	653	40	those	those	DET
ftr-444	653	41	activities	activity	NOUN
ftr-444	653	42	constituted	constitute	VERB
ftr-444	653	43	manufacturing	manufacturing	NOUN
ftr-444	653	44	,	,	PUNCT
ftr-444	653	45	the	the	DET
ftr-444	653	46	cfc	cfc	PROPN
ftr-444	653	47	was	be	AUX
ftr-444	653	48	deemed	deem	VERB
ftr-444	653	49	to	to	PART
ftr-444	653	50	manufacture	manufacture	VERB
ftr-444	653	51	the	the	DET
ftr-444	653	52	property	property	NOUN
ftr-444	653	53	for	for	ADP
ftr-444	653	54	purposes	purpose	NOUN
ftr-444	653	55	of	of	ADP
ftr-444	653	56	applying	apply	VERB
ftr-444	653	57	the	the	DET
ftr-444	653	58	foreign	foreign	ADJ
ftr-444	653	59	base	base	NOUN
ftr-444	653	60	company	company	NOUN
ftr-444	653	61	sales	sale	NOUN
ftr-444	653	62	income	income	NOUN
ftr-444	653	63	rules	rule	NOUN
ftr-444	653	64	.	.	PUNCT
ftr-444	654	1	some	some	DET
ftr-444	654	2	years	year	NOUN
ftr-444	654	3	later	later	ADV
ftr-444	654	4	,	,	PUNCT
ftr-444	654	5	in	in	ADP
ftr-444	654	6	the	the	DET
ftr-444	654	7	ashland	ashland	NOUN
ftr-444	654	8	oil	oil	NOUN
ftr-444	654	9	case	case	NOUN
ftr-444	654	10	,	,	PUNCT
ftr-444	654	11	u	u	PROPN
ftr-444	654	12	the	the	DET
ftr-444	654	13	irs	irs	PROPN
ftr-444	654	14	sought	seek	VERB
ftr-444	654	15	to	to	PART
ftr-444	654	16	blunt	blunt	VERB
ftr-444	654	17	the	the	DET
ftr-444	654	18	impact	impact	NOUN
ftr-444	654	19	of	of	ADP
ftr-444	654	20	this	this	DET
ftr-444	654	21	rule	rule	NOUN
ftr-444	654	22	by	by	ADP
ftr-444	654	23	arguing	argue	VERB
ftr-444	654	24	that	that	SCONJ
ftr-444	654	25	when	when	SCONJ
ftr-444	654	26	the	the	DET
ftr-444	654	27	contract	contract	NOUN
ftr-444	654	28	manufacturer	manufacturer	NOUN
ftr-444	654	29	was	be	AUX
ftr-444	654	30	located	locate	VERB
ftr-444	654	31	in	in	ADP
ftr-444	654	32	a	a	DET
ftr-444	654	33	country	country	NOUN
ftr-444	654	34	other	other	ADJ
ftr-444	654	35	than	than	ADP
ftr-444	654	36	the	the	DET
ftr-444	654	37	country	country	NOUN
ftr-444	654	38	in	in	ADP
ftr-444	654	39	which	which	PRON
ftr-444	654	40	the	the	DET
ftr-444	654	41	cfc	cfc	NOUN
ftr-444	654	42	was	be	AUX
ftr-444	654	43	organized	organize	VERB
ftr-444	654	44	,	,	PUNCT
ftr-444	654	45	it	it	PRON
ftr-444	654	46	constituted	constitute	VERB
ftr-444	654	47	a	a	DET
ftr-444	654	48	"	"	PUNCT
ftr-444	654	49	manufacturing	manufacturing	NOUN
ftr-444	654	50	branch	branch	NOUN
ftr-444	654	51	"	"	PUNCT
ftr-444	654	52	of	of	ADP
ftr-444	654	53	the	the	DET
ftr-444	654	54	cfc	cfc	NOUN
ftr-444	654	55	under	under	ADP
ftr-444	654	56	section	section	NOUN
ftr-444	654	57	954(d)(2	954(d)(2	NOUN
ftr-444	654	58	)	)	PUNCT
ftr-444	654	59	;	;	PUNCT
ftr-444	654	60	the	the	DET
ftr-444	654	61	result	result	NOUN
ftr-444	654	62	would	would	AUX
ftr-444	654	63	have	have	AUX
ftr-444	654	64	been	be	AUX
ftr-444	654	65	that	that	SCONJ
ftr-444	654	66	the	the	DET
ftr-444	654	67	cfc	cfc	NOUN
ftr-444	654	68	would	would	AUX
ftr-444	654	69	be	be	AUX
ftr-444	654	70	deemed	deem	VERB
ftr-444	654	71	to	to	PART
ftr-444	654	72	have	have	AUX
ftr-444	654	73	purchased	purchase	VERB
ftr-444	654	74	the	the	DET
ftr-444	654	75	property	property	NOUN
ftr-444	654	76	it	it	PRON
ftr-444	654	77	resold	resold	VERB
ftr-444	654	78	from	from	ADP
ftr-444	654	79	a	a	DET
ftr-444	654	80	separate	separate	ADJ
ftr-444	654	81	,	,	PUNCT
ftr-444	654	82	related	related	ADJ
ftr-444	654	83	manufacturing	manufacturing	NOUN
ftr-444	654	84	corporation	corporation	NOUN
ftr-444	654	85	,	,	PUNCT
ftr-444	654	86	thus	thus	ADV
ftr-444	654	87	"	"	PUNCT
ftr-444	654	88	restoring	restore	VERB
ftr-444	654	89	"	"	PUNCT
ftr-444	654	90	its	its	PRON
ftr-444	654	91	profit	profit	NOUN
ftr-444	654	92	to	to	ADP
ftr-444	654	93	the	the	DET
ftr-444	654	94	status	status	NOUN
ftr-444	654	95	of	of	ADP
ftr-444	654	96	foreign	foreign	ADJ
ftr-444	654	97	base	base	NOUN
ftr-444	654	98	company	company	NOUN
ftr-444	654	99	sales	sale	NOUN
ftr-444	654	100	income	income	NOUN
ftr-444	654	101	.	.	PUNCT
ftr-444	655	1	116	116	NUM
ftr-444	655	2	.	.	PUNCT
ftr-444	656	1	regs	regs	PROPN
ftr-444	656	2	.	.	PUNCT
ftr-444	657	1	§	§	PROPN
ftr-444	657	2	1.954	1.954	NUM
ftr-444	657	3	-	-	SYM
ftr-444	657	4	3(a)(4)(i	3(a)(4)(i	NUM
ftr-444	657	5	)	)	PUNCT
ftr-444	657	6	.	.	PUNCT
ftr-444	658	1	117	117	NUM
ftr-444	658	2	.	.	PUNCT
ftr-444	658	3	regs	regs	PROPN
ftr-444	658	4	.	.	PUNCT
ftr-444	659	1	§	§	PROPN
ftr-444	659	2	1.954	1.954	NUM
ftr-444	659	3	-	-	PUNCT
ftr-444	659	4	3(a)(4)(iii	3(a)(4)(iii	NUM
ftr-444	659	5	)	)	PUNCT
ftr-444	659	6	.	.	PUNCT
ftr-444	660	1	118	118	NUM
ftr-444	660	2	.	.	PUNCT
ftr-444	661	1	see	see	VERB
ftr-444	661	2	dave	dave	PROPN
ftr-444	661	3	fishbein	fishbein	PROPN
ftr-444	661	4	mfg	mfg	PROPN
ftr-444	661	5	.	.	PUNCT
ftr-444	661	6	co.	co.	PROPN
ftr-444	662	1	v.	v.	PROPN
ftr-444	662	2	commissioner	commissioner	PROPN
ftr-444	662	3	,	,	PUNCT
ftr-444	662	4	59	59	NUM
ftr-444	662	5	t.c	t.c	PROPN
ftr-444	662	6	.	.	PROPN
ftr-444	662	7	338	338	NUM
ftr-444	662	8	(	(	PUNCT
ftr-444	662	9	1972	1972	NUM
ftr-444	662	10	)	)	PUNCT
ftr-444	662	11	,	,	PUNCT
ftr-444	662	12	acq	acq	PROPN
ftr-444	662	13	..	..	PROPN
ftr-444	662	14	19731	19731	NUM
ftr-444	663	1	c.b	c.b	PROPN
ftr-444	663	2	.	.	PROPN
ftr-444	663	3	1	1	NUM
ftr-444	663	4	(	(	PUNCT
ftr-444	663	5	manufacturing	manufacture	VERB
ftr-444	663	6	portable	portable	ADJ
ftr-444	663	7	bag	bag	NOUN
ftr-444	663	8	closing	closing	NOUN
ftr-444	663	9	machines	machine	NOUN
ftr-444	663	10	):	):	PUNCT
ftr-444	663	11	bausch	bausch	PROPN
ftr-444	663	12	&	&	CCONJ
ftr-444	663	13	lomb	lomb	PROPN
ftr-444	663	14	inc	inc	PROPN
ftr-444	663	15	.	.	PROPN
ftr-444	664	1	v.	v.	PROPN
ftr-444	664	2	commissioner	commissioner	PROPN
ftr-444	664	3	,	,	PUNCT
ftr-444	664	4	71	71	NUM
ftr-444	665	1	t.c	t.c	PROPN
ftr-444	665	2	.	.	PROPN
ftr-444	665	3	memo	memo	NOUN
ftr-444	665	4	(	(	PUNCT
ftr-444	665	5	cch	cch	NOUN
ftr-444	665	6	)	)	PUNCT
ftr-444	665	7	2031	2031	NUM
ftr-444	665	8	.	.	PUNCT
ftr-444	666	1	t.c	t.c	PROPN
ftr-444	666	2	.	.	PROPN
ftr-444	666	3	memo	memo	NOUN
ftr-444	666	4	(	(	PUNCT
ftr-444	666	5	ria	ria	PROPN
ftr-444	666	6	)	)	PUNCT
ftr-444	666	7	j	j	PROPN
ftr-444	666	8	96.057(1996	96.057(1996	NUM
ftr-444	666	9	)	)	PUNCT
ftr-444	666	10	(	(	PUNCT
ftr-444	666	11	manufacturing	manufacturing	NOUN
ftr-444	666	12	sunglasses	sunglass	NOUN
ftr-444	666	13	)	)	PUNCT
ftr-444	666	14	.	.	PUNCT
ftr-444	667	1	119	119	NUM
ftr-444	667	2	.	.	X
ftr-444	667	3	1975	1975	NUM
ftr-444	667	4	-	-	SYM
ftr-444	667	5	1	1	NUM
ftr-444	667	6	c.b	c.b	PROPN
ftr-444	667	7	.	.	PROPN
ftr-444	667	8	244	244	NUM
ftr-444	667	9	.	.	PUNCT
ftr-444	668	1	120	120	NUM
ftr-444	668	2	.	.	PUNCT
ftr-444	668	3	ashland	ashland	PROPN
ftr-444	668	4	oil	oil	PROPN
ftr-444	668	5	,	,	PUNCT
ftr-444	668	6	inc	inc	PROPN
ftr-444	668	7	.	.	PROPN
ftr-444	669	1	v.	v.	PROPN
ftr-444	669	2	commissioner	commissioner	NOUN
ftr-444	669	3	.	.	PUNCT
ftr-444	670	1	95	95	NUM
ftr-444	670	2	t.c	t.c	PROPN
ftr-444	670	3	.	.	PROPN
ftr-444	670	4	348	348	NUM
ftr-444	670	5	(	(	PUNCT
ftr-444	670	6	1990	1990	NUM
ftr-444	670	7	)	)	PUNCT
ftr-444	670	8	.	.	PUNCT
ftr-444	671	1	19991	19991	NUM
ftr-444	671	2	florida	florida	PROPN
ftr-444	671	3	tax	tax	PROPN
ftr-444	671	4	review	review	NOUN
ftr-444	671	5	the	the	DET
ftr-444	671	6	government	government	NOUN
ftr-444	671	7	lost	lose	VERB
ftr-444	671	8	the	the	DET
ftr-444	671	9	ashland	ashland	NOUN
ftr-444	671	10	oil	oil	NOUN
ftr-444	671	11	case	case	NOUN
ftr-444	671	12	;	;	PUNCT
ftr-444	671	13	and	and	CCONJ
ftr-444	671	14	rather	rather	ADV
ftr-444	671	15	than	than	SCONJ
ftr-444	671	16	litigate	litigate	VERB
ftr-444	671	17	the	the	DET
ftr-444	671	18	issue	issue	NOUN
ftr-444	671	19	further	far	ADV
ftr-444	671	20	,	,	PUNCT
ftr-444	671	21	the	the	DET
ftr-444	671	22	irs	irs	PROPN
ftr-444	671	23	published	publish	VERB
ftr-444	671	24	revenue	revenue	NOUN
ftr-444	671	25	ruling	rule	VERB
ftr-444	671	26	97	97	NUM
ftr-444	671	27	-	-	SYM
ftr-444	671	28	48.121	48.121	NUM
ftr-444	671	29	this	this	DET
ftr-444	671	30	ruling	ruling	NOUN
ftr-444	671	31	accepts	accept	VERB
ftr-444	671	32	the	the	DET
ftr-444	671	33	holding	holding	NOUN
ftr-444	671	34	of	of	ADP
ftr-444	671	35	ashland	ashland	NOUN
ftr-444	671	36	oil	oil	NOUN
ftr-444	671	37	but	but	CCONJ
ftr-444	671	38	reverses	reverse	VERB
ftr-444	671	39	the	the	DET
ftr-444	671	40	conclusion	conclusion	NOUN
ftr-444	671	41	of	of	ADP
ftr-444	671	42	revenue	revenue	NOUN
ftr-444	671	43	ruling	rule	VERB
ftr-444	671	44	75	75	NUM
ftr-444	671	45	-	-	SYM
ftr-444	671	46	7	7	NUM
ftr-444	671	47	,	,	PUNCT
ftr-444	671	48	holding	hold	VERB
ftr-444	671	49	that	that	SCONJ
ftr-444	671	50	manufacturing	manufacturing	NOUN
ftr-444	671	51	activities	activity	NOUN
ftr-444	671	52	of	of	ADP
ftr-444	671	53	a	a	DET
ftr-444	671	54	contract	contract	NOUN
ftr-444	671	55	manufacturer	manufacturer	NOUN
ftr-444	671	56	located	locate	VERB
ftr-444	671	57	in	in	ADP
ftr-444	671	58	another	another	DET
ftr-444	671	59	country	country	NOUN
ftr-444	671	60	are	be	AUX
ftr-444	671	61	not	not	PART
ftr-444	671	62	to	to	PART
ftr-444	671	63	be	be	AUX
ftr-444	671	64	attributed	attribute	VERB
ftr-444	671	65	to	to	ADP
ftr-444	671	66	a	a	DET
ftr-444	671	67	cfc	cfc	NOUN
ftr-444	671	68	for	for	ADP
ftr-444	671	69	purposes	purpose	NOUN
ftr-444	671	70	of	of	ADP
ftr-444	671	71	determining	determine	VERB
ftr-444	671	72	whether	whether	SCONJ
ftr-444	671	73	it	it	PRON
ftr-444	671	74	has	have	AUX
ftr-444	671	75	derived	derive	VERB
ftr-444	671	76	foreign	foreign	ADJ
ftr-444	671	77	base	base	NOUN
ftr-444	671	78	company	company	NOUN
ftr-444	671	79	sales	sale	NOUN
ftr-444	671	80	income	income	NOUN
ftr-444	671	81	.	.	PUNCT
ftr-444	672	1	the	the	DET
ftr-444	672	2	treasury	treasury	PROPN
ftr-444	672	3	has	have	AUX
ftr-444	672	4	recently	recently	ADV
ftr-444	672	5	proposed	propose	VERB
ftr-444	672	6	a	a	DET
ftr-444	672	7	regulation	regulation	NOUN
ftr-444	672	8	confirming	confirm	VERB
ftr-444	672	9	this	this	DET
ftr-444	672	10	rule	rule	NOUN
ftr-444	672	11	by	by	ADP
ftr-444	672	12	specifying	specify	VERB
ftr-444	672	13	that	that	SCONJ
ftr-444	672	14	a	a	DET
ftr-444	672	15	cfc	cfc	NOUN
ftr-444	672	16	will	will	AUX
ftr-444	672	17	be	be	AUX
ftr-444	672	18	considered	consider	VERB
ftr-444	672	19	to	to	PART
ftr-444	672	20	have	have	AUX
ftr-444	672	21	manufactured	manufacture	VERB
ftr-444	672	22	or	or	CCONJ
ftr-444	672	23	produced	produce	VERB
ftr-444	672	24	property	property	NOUN
ftr-444	672	25	only	only	ADV
ftr-444	672	26	if	if	SCONJ
ftr-444	672	27	,	,	PUNCT
ftr-444	672	28	"	"	PUNCT
ftr-444	672	29	as	as	ADP
ftr-444	672	30	a	a	DET
ftr-444	672	31	result	result	NOUN
ftr-444	672	32	of	of	ADP
ftr-444	672	33	operations	operation	NOUN
ftr-444	672	34	conducted	conduct	VERB
ftr-444	672	35	by	by	ADP
ftr-444	672	36	such	such	ADJ
ftr-444	672	37	selling	sell	VERB
ftr-444	672	38	corporation	corporation	NOUN
ftr-444	672	39	in	in	ADP
ftr-444	672	40	connection	connection	NOUN
ftr-444	672	41	with	with	ADP
ftr-444	672	42	the	the	DET
ftr-444	672	43	property	property	NOUN
ftr-444	672	44	that	that	PRON
ftr-444	672	45	it	it	PRON
ftr-444	672	46	purchased	purchase	VERB
ftr-444	672	47	and	and	CCONJ
ftr-444	672	48	sold	sell	VERB
ftr-444	672	49	,	,	PUNCT
ftr-444	672	50	"	"	PUNCT
ftr-444	672	51	the	the	DET
ftr-444	672	52	property	property	NOUN
ftr-444	672	53	it	it	PRON
ftr-444	672	54	sold	sell	VERB
ftr-444	672	55	is	be	AUX
ftr-444	672	56	in	in	ADP
ftr-444	672	57	effect	effect	NOUN
ftr-444	672	58	not	not	PART
ftr-444	672	59	the	the	DET
ftr-444	672	60	property	property	NOUN
ftr-444	672	61	it	it	PRON
ftr-444	672	62	purchased	purchase	VERB
ftr-444	672	63	.	.	PUNCT
ftr-444	673	1	22	22	NUM
ftr-444	673	2	the	the	DET
ftr-444	673	3	ashland	ashland	NOUN
ftr-444	673	4	oil	oil	NOUN
ftr-444	673	5	transactions	transaction	NOUN
ftr-444	673	6	and	and	CCONJ
ftr-444	673	7	similar	similar	ADJ
ftr-444	673	8	arrangements	arrangement	NOUN
ftr-444	673	9	involve	involve	VERB
ftr-444	673	10	contracts	contract	NOUN
ftr-444	673	11	between	between	ADP
ftr-444	673	12	two	two	NUM
ftr-444	673	13	business	business	NOUN
ftr-444	673	14	organizations	organization	NOUN
ftr-444	673	15	,	,	PUNCT
ftr-444	673	16	each	each	PRON
ftr-444	673	17	with	with	ADP
ftr-444	673	18	its	its	PRON
ftr-444	673	19	own	own	ADJ
ftr-444	673	20	facilities	facility	NOUN
ftr-444	673	21	and	and	CCONJ
ftr-444	673	22	staff	staff	NOUN
ftr-444	673	23	of	of	ADP
ftr-444	673	24	employees	employee	NOUN
ftr-444	673	25	.	.	PUNCT
ftr-444	674	1	the	the	DET
ftr-444	674	2	arrangements	arrangement	NOUN
ftr-444	674	3	in	in	ADP
ftr-444	674	4	softco	softco	PROPN
ftr-444	674	5	's	's	PART
ftr-444	674	6	case	case	NOUN
ftr-444	674	7	are	be	AUX
ftr-444	674	8	different	different	ADJ
ftr-444	674	9	in	in	ADP
ftr-444	674	10	that	that	DET
ftr-444	674	11	softco	softco	NOUN
ftr-444	674	12	separately	separately	ADV
ftr-444	674	13	contracts	contract	NOUN
ftr-444	674	14	with	with	ADP
ftr-444	674	15	a	a	DET
ftr-444	674	16	number	number	NOUN
ftr-444	674	17	of	of	ADP
ftr-444	674	18	individuals	individual	NOUN
ftr-444	674	19	for	for	ADP
ftr-444	674	20	personal	personal	ADJ
ftr-444	674	21	services	service	NOUN
ftr-444	674	22	.	.	PUNCT
ftr-444	675	1	does	do	AUX
ftr-444	675	2	this	this	DET
ftr-444	675	3	distinction	distinction	NOUN
ftr-444	675	4	make	make	VERB
ftr-444	675	5	a	a	DET
ftr-444	675	6	difference	difference	NOUN
ftr-444	675	7	?	?	PUNCT
ftr-444	676	1	does	do	AUX
ftr-444	676	2	the	the	DET
ftr-444	676	3	requirement	requirement	NOUN
ftr-444	676	4	of	of	ADP
ftr-444	676	5	the	the	DET
ftr-444	676	6	proposed	propose	VERB
ftr-444	676	7	regulation	regulation	NOUN
ftr-444	676	8	that	that	PRON
ftr-444	676	9	the	the	DET
ftr-444	676	10	"	"	PUNCT
ftr-444	676	11	operations	operation	NOUN
ftr-444	676	12	"	"	PUNCT
ftr-444	676	13	be	be	AUX
ftr-444	676	14	"	"	PUNCT
ftr-444	676	15	conducted	conduct	VERB
ftr-444	676	16	by	by	ADP
ftr-444	676	17	such	such	ADJ
ftr-444	676	18	selling	sell	VERB
ftr-444	676	19	corporation	corporation	NOUN
ftr-444	676	20	"	"	PUNCT
ftr-444	676	21	require	require	VERB
ftr-444	676	22	that	that	SCONJ
ftr-444	676	23	they	they	PRON
ftr-444	676	24	be	be	AUX
ftr-444	676	25	carried	carry	VERB
ftr-444	676	26	out	out	ADP
ftr-444	676	27	by	by	ADP
ftr-444	676	28	employees	employee	NOUN
ftr-444	676	29	?	?	PUNCT
ftr-444	677	1	elsewhere	elsewhere	ADV
ftr-444	677	2	in	in	ADP
ftr-444	677	3	the	the	DET
ftr-444	677	4	regulations	regulation	NOUN
ftr-444	677	5	under	under	ADP
ftr-444	677	6	section	section	NOUN
ftr-444	677	7	954	954	NUM
ftr-444	677	8	,	,	PUNCT
ftr-444	677	9	the	the	DET
ftr-444	677	10	conduct	conduct	NOUN
ftr-444	677	11	of	of	ADP
ftr-444	677	12	business	business	NOUN
ftr-444	677	13	by	by	ADP
ftr-444	677	14	employees	employee	NOUN
ftr-444	677	15	is	be	AUX
ftr-444	677	16	expressly	expressly	ADV
ftr-444	677	17	required	require	VERB
ftr-444	677	18	.	.	PUNCT
ftr-444	678	1	123	123	NUM
ftr-444	678	2	the	the	DET
ftr-444	678	3	thrust	thrust	NOUN
ftr-444	678	4	of	of	ADP
ftr-444	678	5	revenue	revenue	NOUN
ftr-444	678	6	ruling	rule	VERB
ftr-444	678	7	97	97	NUM
ftr-444	678	8	-	-	SYM
ftr-444	678	9	48	48	NUM
ftr-444	678	10	and	and	CCONJ
ftr-444	678	11	the	the	DET
ftr-444	678	12	proposed	propose	VERB
ftr-444	678	13	regulation	regulation	NOUN
ftr-444	678	14	seems	seems	AUX
ftr-444	678	15	aimed	aim	VERB
ftr-444	678	16	at	at	ADP
ftr-444	678	17	cases	case	NOUN
ftr-444	678	18	in	in	ADP
ftr-444	678	19	which	which	PRON
ftr-444	678	20	a	a	DET
ftr-444	678	21	cfc	cfc	NOUN
ftr-444	678	22	claims	claim	VERB
ftr-444	678	23	exemption	exemption	NOUN
ftr-444	678	24	from	from	ADP
ftr-444	678	25	the	the	DET
ftr-444	678	26	foreign	foreign	ADJ
ftr-444	678	27	base	base	NOUN
ftr-444	678	28	company	company	NOUN
ftr-444	678	29	sales	sale	NOUN
ftr-444	678	30	income	income	NOUN
ftr-444	678	31	rule	rule	NOUN
ftr-444	678	32	on	on	ADP
ftr-444	678	33	the	the	DET
ftr-444	678	34	basis	basis	NOUN
ftr-444	678	35	of	of	ADP
ftr-444	678	36	activities	activity	NOUN
ftr-444	678	37	carried	carry	VERB
ftr-444	678	38	on	on	ADP
ftr-444	678	39	by	by	ADP
ftr-444	678	40	other	other	ADJ
ftr-444	678	41	persons	person	NOUN
ftr-444	678	42	in	in	ADP
ftr-444	678	43	non	non	ADJ
ftr-444	678	44	-	-	ADJ
ftr-444	678	45	tax	tax	ADJ
ftr-444	678	46	haven	haven	NOUN
ftr-444	678	47	countries	country	NOUN
ftr-444	678	48	in	in	ADP
ftr-444	678	49	which	which	PRON
ftr-444	678	50	the	the	DET
ftr-444	678	51	cfc	cfc	NOUN
ftr-444	678	52	is	be	AUX
ftr-444	678	53	not	not	PART
ftr-444	678	54	taxable	taxable	ADJ
ftr-444	678	55	.	.	PUNCT
ftr-444	679	1	if	if	SCONJ
ftr-444	679	2	the	the	DET
ftr-444	679	3	relationship	relationship	NOUN
ftr-444	679	4	which	which	PRON
ftr-444	679	5	softco	softco	NOUN
ftr-444	679	6	entered	enter	VERB
ftr-444	679	7	into	into	ADP
ftr-444	679	8	with	with	ADP
ftr-444	679	9	the	the	DET
ftr-444	679	10	programmers	programmer	NOUN
ftr-444	679	11	who	who	PRON
ftr-444	679	12	develop	develop	VERB
ftr-444	679	13	its	its	PRON
ftr-444	679	14	programs	program	NOUN
ftr-444	679	15	were	be	AUX
ftr-444	679	16	deemed	deem	VERB
ftr-444	679	17	an	an	DET
ftr-444	679	18	employer	employer	NOUN
ftr-444	679	19	-	-	PUNCT
ftr-444	679	20	employee	employee	NOUN
ftr-444	679	21	relationship	relationship	NOUN
ftr-444	679	22	,	,	PUNCT
ftr-444	679	23	the	the	DET
ftr-444	679	24	contract	contract	NOUN
ftr-444	679	25	manufacturer	manufacturer	NOUN
ftr-444	679	26	rule	rule	NOUN
ftr-444	679	27	would	would	AUX
ftr-444	679	28	not	not	PART
ftr-444	679	29	seem	seem	VERB
ftr-444	679	30	to	to	PART
ftr-444	679	31	apply	apply	VERB
ftr-444	679	32	;	;	PUNCT
ftr-444	679	33	but	but	CCONJ
ftr-444	679	34	there	there	PRON
ftr-444	679	35	are	be	VERB
ftr-444	679	36	any	any	DET
ftr-444	679	37	number	number	NOUN
ftr-444	679	38	of	of	ADP
ftr-444	679	39	reasons	reason	NOUN
ftr-444	679	40	why	why	SCONJ
ftr-444	679	41	it	it	PRON
ftr-444	679	42	might	might	AUX
ftr-444	679	43	be	be	AUX
ftr-444	679	44	unacceptable	unacceptable	ADJ
ftr-444	679	45	for	for	ADP
ftr-444	679	46	softco	softco	NOUN
ftr-444	679	47	to	to	PART
ftr-444	679	48	enter	enter	VERB
ftr-444	679	49	into	into	ADP
ftr-444	679	50	such	such	ADJ
ftr-444	679	51	employment	employment	NOUN
ftr-444	679	52	arrangements	arrangement	NOUN
ftr-444	679	53	.	.	PUNCT
ftr-444	680	1	among	among	ADP
ftr-444	680	2	other	other	ADJ
ftr-444	680	3	things	thing	NOUN
ftr-444	680	4	,	,	PUNCT
ftr-444	680	5	the	the	DET
ftr-444	680	6	cfc	cfc	NOUN
ftr-444	680	7	might	might	AUX
ftr-444	680	8	well	well	ADV
ftr-444	680	9	be	be	AUX
ftr-444	680	10	considered	consider	VERB
ftr-444	680	11	to	to	PART
ftr-444	680	12	be	be	AUX
ftr-444	680	13	engaged	engage	VERB
ftr-444	680	14	in	in	ADP
ftr-444	680	15	trade	trade	NOUN
ftr-444	680	16	or	or	CCONJ
ftr-444	680	17	business	business	NOUN
ftr-444	680	18	in	in	ADP
ftr-444	680	19	the	the	DET
ftr-444	680	20	united	united	PROPN
ftr-444	680	21	states	states	PROPN
ftr-444	680	22	(	(	PUNCT
ftr-444	680	23	as	as	ADV
ftr-444	680	24	well	well	ADV
ftr-444	680	25	as	as	ADP
ftr-444	680	26	other	other	ADJ
ftr-444	680	27	countries	country	NOUN
ftr-444	680	28	)	)	PUNCT
ftr-444	680	29	and	and	CCONJ
ftr-444	680	30	therefore	therefore	ADV
ftr-444	680	31	subject	subject	ADJ
ftr-444	680	32	to	to	ADP
ftr-444	680	33	tax.12	tax.12	DET
ftr-444	680	34	4	4	NUM
ftr-444	680	35	since	since	SCONJ
ftr-444	680	36	it	it	PRON
ftr-444	680	37	is	be	AUX
ftr-444	680	38	not	not	PART
ftr-444	680	39	clear	clear	ADJ
ftr-444	680	40	that	that	SCONJ
ftr-444	680	41	the	the	DET
ftr-444	680	42	activities	activity	NOUN
ftr-444	680	43	of	of	ADP
ftr-444	680	44	the	the	DET
ftr-444	680	45	independent	independent	ADJ
ftr-444	680	46	contractors	contractor	NOUN
ftr-444	680	47	retained	retain	VERB
ftr-444	680	48	by	by	ADP
ftr-444	680	49	softco	softco	NOUN
ftr-444	680	50	are	be	AUX
ftr-444	680	51	to	to	PART
ftr-444	680	52	be	be	AUX
ftr-444	680	53	disregarded	disregard	VERB
ftr-444	680	54	,	,	PUNCT
ftr-444	680	55	it	it	PRON
ftr-444	680	56	may	may	AUX
ftr-444	680	57	be	be	AUX
ftr-444	680	58	useful	useful	ADJ
ftr-444	680	59	to	to	PART
ftr-444	680	60	consider	consider	VERB
ftr-444	680	61	whether	whether	SCONJ
ftr-444	680	62	softco	softco	NOUN
ftr-444	680	63	would	would	AUX
ftr-444	680	64	be	be	AUX
ftr-444	680	65	deemed	deem	VERB
ftr-444	680	66	to	to	PART
ftr-444	680	67	have	have	AUX
ftr-444	680	68	"	"	PUNCT
ftr-444	680	69	produced	produce	VERB
ftr-444	680	70	"	"	PUNCT
ftr-444	680	71	the	the	DET
ftr-444	680	72	modified	modify	VERB
ftr-444	680	73	programs	program	NOUN
ftr-444	680	74	if	if	SCONJ
ftr-444	680	75	those	those	DET
ftr-444	680	76	activities	activity	NOUN
ftr-444	680	77	are	be	AUX
ftr-444	680	78	taken	take	VERB
ftr-444	680	79	into	into	ADP
ftr-444	680	80	account	account	NOUN
ftr-444	680	81	.	.	PUNCT
ftr-444	681	1	121	121	NUM
ftr-444	681	2	.	.	PUNCT
ftr-444	681	3	1997	1997	NUM
ftr-444	681	4	-	-	SYM
ftr-444	681	5	2	2	NUM
ftr-444	681	6	c.b	c.b	PROPN
ftr-444	681	7	.	.	PROPN
ftr-444	681	8	304	304	NUM
ftr-444	681	9	.	.	PUNCT
ftr-444	681	10	122	122	NUM
ftr-444	681	11	.	.	PUNCT
ftr-444	682	1	prop	prop	NOUN
ftr-444	682	2	.	.	PUNCT
ftr-444	682	3	regs	regs	PROPN
ftr-444	682	4	.	.	PUNCT
ftr-444	683	1	§	§	PROPN
ftr-444	683	2	1.954	1.954	NUM
ftr-444	683	3	-	-	SYM
ftr-444	683	4	3(a)(4)(i	3(a)(4)(i	NUM
ftr-444	683	5	)	)	PUNCT
ftr-444	683	6	(	(	PUNCT
ftr-444	683	7	effective	effective	ADJ
ftr-444	683	8	for	for	ADP
ftr-444	683	9	taxable	taxable	ADJ
ftr-444	683	10	years	year	NOUN
ftr-444	683	11	beginning	begin	VERB
ftr-444	683	12	on	on	ADP
ftr-444	683	13	or	or	CCONJ
ftr-444	683	14	after	after	ADP
ftr-444	683	15	the	the	DET
ftr-444	683	16	date	date	NOUN
ftr-444	683	17	the	the	DET
ftr-444	683	18	final	final	ADJ
ftr-444	683	19	regulations	regulation	NOUN
ftr-444	683	20	are	be	AUX
ftr-444	683	21	published	publish	VERB
ftr-444	683	22	in	in	ADP
ftr-444	683	23	the	the	DET
ftr-444	683	24	federal	federal	ADJ
ftr-444	683	25	register	register	NOUN
ftr-444	683	26	)	)	PUNCT
ftr-444	683	27	.	.	PUNCT
ftr-444	684	1	123	123	NUM
ftr-444	684	2	.	.	PUNCT
ftr-444	685	1	see	see	VERB
ftr-444	685	2	,	,	PUNCT
ftr-444	685	3	e.g.	e.g.	ADV
ftr-444	685	4	,	,	PUNCT
ftr-444	685	5	regs	reg	NOUN
ftr-444	685	6	.	.	PUNCT
ftr-444	686	1	§	§	PROPN
ftr-444	686	2	1.954	1.954	NUM
ftr-444	686	3	-	-	SYM
ftr-444	686	4	2(c)(1)(ii	2(c)(1)(ii	NUM
ftr-444	686	5	)	)	PUNCT
ftr-444	686	6	,	,	PUNCT
ftr-444	686	7	(	(	PUNCT
ftr-444	686	8	d)(1)(ii	d)(1)(ii	X
ftr-444	686	9	)	)	PUNCT
ftr-444	686	10	(	(	PUNCT
ftr-444	686	11	marketing	marketing	NOUN
ftr-444	686	12	activities	activity	NOUN
ftr-444	686	13	relating	relate	VERB
ftr-444	686	14	to	to	ADP
ftr-444	686	15	rents	rent	NOUN
ftr-444	686	16	and	and	CCONJ
ftr-444	686	17	royalties	royalty	NOUN
ftr-444	686	18	)	)	PUNCT
ftr-444	686	19	.	.	PUNCT
ftr-444	687	1	124	124	NUM
ftr-444	687	2	.	.	PUNCT
ftr-444	688	1	rev	rev	PROPN
ftr-444	688	2	.	.	PUNCT
ftr-444	688	3	rul	rul	PROPN
ftr-444	688	4	.	.	PUNCT
ftr-444	689	1	70	70	NUM
ftr-444	689	2	-	-	SYM
ftr-444	689	3	424	424	NUM
ftr-444	689	4	,	,	PUNCT
ftr-444	689	5	1970	1970	NUM
ftr-444	689	6	-	-	SYM
ftr-444	689	7	2	2	NUM
ftr-444	689	8	c.b	c.b	PROPN
ftr-444	689	9	.	.	PROPN
ftr-444	689	10	150	150	NUM
ftr-444	689	11	(	(	PUNCT
ftr-444	689	12	principal	principal	ADJ
ftr-444	689	13	-	-	PUNCT
ftr-444	689	14	agent	agent	NOUN
ftr-444	689	15	relationship	relationship	NOUN
ftr-444	689	16	causes	cause	VERB
ftr-444	689	17	foreign	foreign	ADJ
ftr-444	689	18	principal	principal	NOUN
ftr-444	689	19	to	to	PART
ftr-444	689	20	be	be	AUX
ftr-444	689	21	engaged	engage	VERB
ftr-444	689	22	in	in	ADP
ftr-444	689	23	u.s	u.s	PROPN
ftr-444	689	24	.	.	PROPN
ftr-444	689	25	trade	trade	NOUN
ftr-444	689	26	or	or	CCONJ
ftr-444	689	27	business	business	NOUN
ftr-444	689	28	)	)	PUNCT
ftr-444	689	29	.	.	PUNCT
ftr-444	690	1	[	[	X
ftr-444	690	2	vol	vol	NOUN
ftr-444	690	3	.	.	PUNCT
ftr-444	691	1	4:4	4:4	NUM
ftr-444	691	2	taxation	taxation	NOUN
ftr-444	691	3	of	of	ADP
ftr-444	691	4	electronic	electronic	ADJ
ftr-444	691	5	conmerce	conmerce	NOUN
ftr-444	691	6	the	the	DET
ftr-444	691	7	applicable	applicable	ADJ
ftr-444	691	8	regulation	regulation	NOUN
ftr-444	691	9	sets	set	VERB
ftr-444	691	10	forth	forth	ADP
ftr-444	691	11	two	two	NUM
ftr-444	691	12	tests	test	NOUN
ftr-444	691	13	.	.	PUNCT
ftr-444	692	1	property	property	NOUN
ftr-444	692	2	will	will	AUX
ftr-444	692	3	be	be	AUX
ftr-444	692	4	deemed	deem	VERB
ftr-444	692	5	to	to	PART
ftr-444	692	6	be	be	AUX
ftr-444	692	7	produced	produce	VERB
ftr-444	692	8	by	by	ADP
ftr-444	692	9	the	the	DET
ftr-444	692	10	cfc	cfc	PROPN
ftr-444	692	11	if	if	SCONJ
ftr-444	692	12	what	what	PRON
ftr-444	692	13	is	be	AUX
ftr-444	692	14	purchased	purchase	VERB
ftr-444	692	15	is	be	AUX
ftr-444	692	16	"	"	PUNCT
ftr-444	692	17	substantially	substantially	ADV
ftr-444	692	18	transformed	transform	VERB
ftr-444	692	19	"	"	PUNCT
ftr-444	692	20	or	or	CCONJ
ftr-444	692	21	if	if	SCONJ
ftr-444	692	22	it	it	PRON
ftr-444	692	23	is	be	AUX
ftr-444	692	24	a	a	DET
ftr-444	692	25	component	component	NOUN
ftr-444	692	26	of	of	ADP
ftr-444	692	27	the	the	DET
ftr-444	692	28	property	property	NOUN
ftr-444	692	29	sold	sell	VERB
ftr-444	692	30	and	and	CCONJ
ftr-444	692	31	the	the	DET
ftr-444	692	32	processes	process	NOUN
ftr-444	692	33	performed	perform	VERB
ftr-444	692	34	by	by	ADP
ftr-444	692	35	the	the	DET
ftr-444	692	36	cfc	cfc	NOUN
ftr-444	692	37	with	with	ADP
ftr-444	692	38	respect	respect	NOUN
ftr-444	692	39	to	to	ADP
ftr-444	692	40	it	it	PRON
ftr-444	692	41	"	"	PUNCT
ftr-444	692	42	are	be	AUX
ftr-444	692	43	substantial	substantial	ADJ
ftr-444	692	44	in	in	ADP
ftr-444	692	45	nature	nature	NOUN
ftr-444	692	46	and	and	CCONJ
ftr-444	692	47	are	be	AUX
ftr-444	692	48	generally	generally	ADV
ftr-444	692	49	considered	consider	VERB
ftr-444	692	50	to	to	PART
ftr-444	692	51	constitute	constitute	VERB
ftr-444	692	52	the	the	DET
ftr-444	692	53	manufacture	manufacture	NOUN
ftr-444	692	54	,	,	PUNCT
ftr-444	692	55	production	production	NOUN
ftr-444	692	56	or	or	CCONJ
ftr-444	692	57	construction	construction	NOUN
ftr-444	692	58	of	of	ADP
ftr-444	692	59	property	property	NOUN
ftr-444	692	60	.	.	PUNCT
ftr-444	693	1	"	"	PUNCT
ftr-444	693	2	'	'	PUNCT
ftr-444	693	3	"	"	PUNCT
ftr-444	693	4	the	the	DET
ftr-444	693	5	regulations	regulation	NOUN
ftr-444	693	6	illustrate	illustrate	VERB
ftr-444	693	7	these	these	DET
ftr-444	693	8	rules	rule	NOUN
ftr-444	693	9	by	by	ADP
ftr-444	693	10	examples	example	NOUN
ftr-444	693	11	relating	relate	VERB
ftr-444	693	12	to	to	ADP
ftr-444	693	13	such	such	ADJ
ftr-444	693	14	physical	physical	ADJ
ftr-444	693	15	objects	object	NOUN
ftr-444	693	16	as	as	ADP
ftr-444	693	17	paper	paper	NOUN
ftr-444	693	18	,	,	PUNCT
ftr-444	693	19	screws	screw	NOUN
ftr-444	693	20	and	and	CCONJ
ftr-444	693	21	bolts	bolt	NOUN
ftr-444	693	22	,	,	PUNCT
ftr-444	693	23	fish	fish	NOUN
ftr-444	693	24	,	,	PUNCT
ftr-444	693	25	engines	engine	NOUN
ftr-444	693	26	and	and	CCONJ
ftr-444	693	27	automobiles	automobile	NOUN
ftr-444	693	28	;	;	PUNCT
ftr-444	693	29	these	these	PRON
ftr-444	693	30	are	be	AUX
ftr-444	693	31	again	again	ADV
ftr-444	693	32	not	not	PART
ftr-444	693	33	of	of	ADP
ftr-444	693	34	much	much	ADJ
ftr-444	693	35	help	help	NOUN
ftr-444	693	36	.	.	PUNCT
ftr-444	694	1	one	one	NOUN
ftr-444	694	2	is	be	AUX
ftr-444	694	3	left	leave	VERB
ftr-444	694	4	to	to	PART
ftr-444	694	5	speculate	speculate	VERB
ftr-444	694	6	on	on	ADP
ftr-444	694	7	the	the	DET
ftr-444	694	8	extent	extent	NOUN
ftr-444	694	9	to	to	PART
ftr-444	694	10	which	which	PRON
ftr-444	694	11	softco	softco	NOUN
ftr-444	694	12	would	would	AUX
ftr-444	694	13	be	be	AUX
ftr-444	694	14	required	require	VERB
ftr-444	694	15	to	to	PART
ftr-444	694	16	modify	modify	VERB
ftr-444	694	17	or	or	CCONJ
ftr-444	694	18	adapt	adapt	VERB
ftr-444	694	19	programs	program	NOUN
ftr-444	694	20	it	it	PRON
ftr-444	694	21	has	have	AUX
ftr-444	694	22	acquired	acquire	VERB
ftr-444	694	23	from	from	ADP
ftr-444	694	24	usco	usco	PROPN
ftr-444	694	25	before	before	SCONJ
ftr-444	694	26	it	it	PRON
ftr-444	694	27	would	would	AUX
ftr-444	694	28	escape	escape	VERB
ftr-444	694	29	the	the	DET
ftr-444	694	30	foreign	foreign	ADJ
ftr-444	694	31	base	base	NOUN
ftr-444	694	32	company	company	NOUN
ftr-444	694	33	income	income	NOUN
ftr-444	694	34	category	category	NOUN
ftr-444	694	35	.	.	PUNCT
ftr-444	695	1	presumably	presumably	ADV
ftr-444	695	2	,	,	PUNCT
ftr-444	695	3	extensive	extensive	ADJ
ftr-444	695	4	modification	modification	NOUN
ftr-444	695	5	should	should	AUX
ftr-444	695	6	be	be	AUX
ftr-444	695	7	deemed	deem	VERB
ftr-444	695	8	sufficient	sufficient	ADJ
ftr-444	695	9	;	;	PUNCT
ftr-444	695	10	but	but	CCONJ
ftr-444	695	11	what	what	PRON
ftr-444	695	12	this	this	PRON
ftr-444	695	13	means	mean	VERB
ftr-444	695	14	would	would	AUX
ftr-444	695	15	depend	depend	VERB
ftr-444	695	16	on	on	ADP
ftr-444	695	17	an	an	DET
ftr-444	695	18	analysis	analysis	NOUN
ftr-444	695	19	of	of	ADP
ftr-444	695	20	a	a	DET
ftr-444	695	21	highly	highly	ADV
ftr-444	695	22	technical	technical	ADJ
ftr-444	695	23	nature	nature	NOUN
ftr-444	695	24	.	.	PUNCT
ftr-444	696	1	(	(	PUNCT
ftr-444	696	2	d	d	X
ftr-444	696	3	)	)	PUNCT
ftr-444	696	4	softco	softco	PROPN
ftr-444	696	5	's	's	PART
ftr-444	696	6	transactions	transaction	NOUN
ftr-444	696	7	with	with	ADP
ftr-444	696	8	russco	russco	NOUN
ftr-444	696	9	.	.	PUNCT
ftr-444	697	1	in	in	ADP
ftr-444	697	2	addition	addition	NOUN
ftr-444	697	3	to	to	ADP
ftr-444	697	4	its	its	PRON
ftr-444	697	5	dealings	dealing	NOUN
ftr-444	697	6	with	with	ADP
ftr-444	697	7	the	the	DET
ftr-444	697	8	public	public	NOUN
ftr-444	697	9	,	,	PUNCT
ftr-444	697	10	softco	softco	NOUN
ftr-444	697	11	enters	enter	VERB
ftr-444	697	12	into	into	ADP
ftr-444	697	13	transactions	transaction	NOUN
ftr-444	697	14	with	with	ADP
ftr-444	697	15	russco	russco	NOUN
ftr-444	697	16	.	.	PUNCT
ftr-444	698	1	in	in	ADP
ftr-444	698	2	some	some	PRON
ftr-444	698	3	of	of	ADP
ftr-444	698	4	these	these	DET
ftr-444	698	5	transactions	transaction	NOUN
ftr-444	698	6	,	,	PUNCT
ftr-444	698	7	softco	softco	NOUN
ftr-444	698	8	grants	grant	NOUN
ftr-444	698	9	to	to	ADP
ftr-444	698	10	russco	russco	NOUN
ftr-444	698	11	substantially	substantially	ADV
ftr-444	698	12	all	all	PRON
ftr-444	698	13	of	of	ADP
ftr-444	698	14	the	the	DET
ftr-444	698	15	rights	right	NOUN
ftr-444	698	16	to	to	ADP
ftr-444	698	17	its	its	PRON
ftr-444	698	18	software	software	NOUN
ftr-444	698	19	programs	program	NOUN
ftr-444	698	20	in	in	ADP
ftr-444	698	21	eastern	eastern	PROPN
ftr-444	698	22	europe	europe	PROPN
ftr-444	698	23	.	.	PUNCT
ftr-444	699	1	even	even	ADV
ftr-444	699	2	though	though	SCONJ
ftr-444	699	3	the	the	DET
ftr-444	699	4	consideration	consideration	NOUN
ftr-444	699	5	paid	pay	VERB
ftr-444	699	6	by	by	ADP
ftr-444	699	7	russco	russco	NOUN
ftr-444	699	8	is	be	AUX
ftr-444	699	9	in	in	ADP
ftr-444	699	10	the	the	DET
ftr-444	699	11	form	form	NOUN
ftr-444	699	12	of	of	ADP
ftr-444	699	13	royalty	royalty	NOUN
ftr-444	699	14	-	-	PUNCT
ftr-444	699	15	like	like	ADJ
ftr-444	699	16	contingent	contingent	NOUN
ftr-444	699	17	payments	payment	NOUN
ftr-444	699	18	,	,	PUNCT
ftr-444	699	19	for	for	ADP
ftr-444	699	20	u.s	u.s	PROPN
ftr-444	699	21	.	.	PROPN
ftr-444	699	22	tax	tax	NOUN
ftr-444	699	23	purposes	purpose	NOUN
ftr-444	699	24	these	these	DET
ftr-444	699	25	transactions	transaction	NOUN
ftr-444	699	26	are	be	AUX
ftr-444	699	27	characterized	characterize	VERB
ftr-444	699	28	as	as	ADP
ftr-444	699	29	sales	sale	NOUN
ftr-444	699	30	of	of	ADP
ftr-444	699	31	the	the	DET
ftr-444	699	32	underlying	underlying	ADJ
ftr-444	699	33	"	"	PUNCT
ftr-444	699	34	copyright	copyright	NOUN
ftr-444	699	35	rights	right	NOUN
ftr-444	699	36	.	.	PUNCT
ftr-444	700	1	"126	"126	NOUN
ftr-444	700	2	since	since	SCONJ
ftr-444	700	3	russco	russco	NOUN
ftr-444	700	4	is	be	AUX
ftr-444	700	5	a	a	DET
ftr-444	700	6	related	related	ADJ
ftr-444	700	7	person	person	NOUN
ftr-444	700	8	,	,	PUNCT
ftr-444	700	9	such	such	ADJ
ftr-444	700	10	sales	sale	NOUN
ftr-444	700	11	will	will	AUX
ftr-444	700	12	give	give	VERB
ftr-444	700	13	rise	rise	NOUN
ftr-444	700	14	to	to	ADP
ftr-444	700	15	subpart	subpart	PROPN
ftr-444	700	16	f	f	PROPN
ftr-444	700	17	income	income	NOUN
ftr-444	700	18	(	(	PUNCT
ftr-444	700	19	regardless	regardless	ADV
ftr-444	700	20	of	of	ADP
ftr-444	700	21	whether	whether	SCONJ
ftr-444	700	22	softco	softco	NOUN
ftr-444	700	23	has	have	AUX
ftr-444	700	24	acquired	acquire	VERB
ftr-444	700	25	the	the	DET
ftr-444	700	26	programs	program	NOUN
ftr-444	700	27	from	from	ADP
ftr-444	700	28	usco	usco	NOUN
ftr-444	700	29	)	)	PUNCT
ftr-444	700	30	unless	unless	SCONJ
ftr-444	700	31	,	,	PUNCT
ftr-444	700	32	under	under	ADP
ftr-444	700	33	the	the	DET
ftr-444	700	34	analysis	analysis	NOUN
ftr-444	700	35	presented	present	VERB
ftr-444	700	36	above	above	ADV
ftr-444	700	37	,	,	PUNCT
ftr-444	700	38	softco	softco	PROPN
ftr-444	700	39	is	be	AUX
ftr-444	700	40	treated	treat	VERB
ftr-444	700	41	as	as	ADP
ftr-444	700	42	having	having	AUX
ftr-444	700	43	"	"	PUNCT
ftr-444	700	44	produced	produce	VERB
ftr-444	700	45	"	"	PUNCT
ftr-444	700	46	the	the	DET
ftr-444	700	47	programs	program	NOUN
ftr-444	700	48	.	.	PUNCT
ftr-444	701	1	2	2	X
ftr-444	701	2	.	.	X
ftr-444	701	3	rental	rental	NOUN
ftr-444	701	4	and	and	CCONJ
ftr-444	701	5	royalty	royalty	NOUN
ftr-444	701	6	inconie.-whether	inconie.-whether	PRON
ftr-444	701	7	rental	rental	ADJ
ftr-444	701	8	and	and	CCONJ
ftr-444	701	9	royalty	royalty	NOUN
ftr-444	701	10	income	income	NOUN
ftr-444	701	11	of	of	ADP
ftr-444	701	12	softco	softco	NOUN
ftr-444	701	13	constitutes	constitute	VERB
ftr-444	701	14	subpart	subpart	NOUN
ftr-444	701	15	f	f	PROPN
ftr-444	701	16	income	income	NOUN
ftr-444	701	17	depends	depend	VERB
ftr-444	701	18	on	on	ADP
ftr-444	701	19	a	a	DET
ftr-444	701	20	different	different	ADJ
ftr-444	701	21	set	set	NOUN
ftr-444	701	22	of	of	ADP
ftr-444	701	23	statutory	statutory	ADJ
ftr-444	701	24	and	and	CCONJ
ftr-444	701	25	regulatory	regulatory	ADJ
ftr-444	701	26	rules	rule	NOUN
ftr-444	701	27	.	.	PUNCT
ftr-444	702	1	rents	rent	NOUN
ftr-444	702	2	and	and	CCONJ
ftr-444	702	3	royalties	royalty	NOUN
ftr-444	702	4	generally	generally	ADV
ftr-444	702	5	constitute	constitute	VERB
ftr-444	702	6	subpart	subpart	NOUN
ftr-444	702	7	f	f	PROPN
ftr-444	702	8	income	income	NOUN
ftr-444	702	9	.	.	PUNCT
ftr-444	702	10	"	"	PUNCT
ftr-444	703	1	there	there	PRON
ftr-444	703	2	is	be	VERB
ftr-444	703	3	an	an	DET
ftr-444	703	4	exclusion	exclusion	NOUN
ftr-444	703	5	,	,	PUNCT
ftr-444	703	6	however	however	ADV
ftr-444	703	7	,	,	PUNCT
ftr-444	703	8	for	for	ADP
ftr-444	703	9	rents	rent	NOUN
ftr-444	703	10	and	and	CCONJ
ftr-444	703	11	royalties	royalty	NOUN
ftr-444	703	12	derived	derive	VERB
ftr-444	703	13	in	in	ADP
ftr-444	703	14	the	the	DET
ftr-444	703	15	active	active	ADJ
ftr-444	703	16	conduct	conduct	NOUN
ftr-444	703	17	of	of	ADP
ftr-444	703	18	a	a	DET
ftr-444	703	19	trade	trade	NOUN
ftr-444	703	20	or	or	CCONJ
ftr-444	703	21	business	business	NOUN
ftr-444	703	22	and	and	CCONJ
ftr-444	703	23	received	receive	VERB
ftr-444	703	24	from	from	ADP
ftr-444	703	25	unrelated	unrelated	ADJ
ftr-444	703	26	persons	person	NOUN
ftr-444	703	27	.	.	PUNCT
ftr-444	704	1	'2	'2	PROPN
ftr-444	704	2	amounts	amount	NOUN
ftr-444	704	3	received	receive	VERB
ftr-444	704	4	by	by	ADP
ftr-444	704	5	softco	softco	NOUN
ftr-444	704	6	from	from	ADP
ftr-444	704	7	russco	russco	NOUN
ftr-444	704	8	which	which	PRON
ftr-444	704	9	are	be	AUX
ftr-444	704	10	not	not	PART
ftr-444	704	11	characterized	characterize	VERB
ftr-444	704	12	as	as	SCONJ
ftr-444	704	13	sales	sale	NOUN
ftr-444	704	14	income	income	NOUN
ftr-444	704	15	will	will	AUX
ftr-444	704	16	be	be	AUX
ftr-444	704	17	characterized	characterize	VERB
ftr-444	704	18	as	as	ADP
ftr-444	704	19	royalties	royalty	NOUN
ftr-444	704	20	;	;	PUNCT
ftr-444	704	21	and	and	CCONJ
ftr-444	704	22	since	since	SCONJ
ftr-444	704	23	russco	russco	NOUN
ftr-444	704	24	is	be	AUX
ftr-444	704	25	a	a	DET
ftr-444	704	26	related	related	ADJ
ftr-444	704	27	person	person	NOUN
ftr-444	704	28	,	,	PUNCT
ftr-444	704	29	the	the	DET
ftr-444	704	30	"	"	PUNCT
ftr-444	704	31	active	active	ADJ
ftr-444	704	32	business	business	NOUN
ftr-444	704	33	"	"	PUNCT
ftr-444	704	34	exclusion	exclusion	NOUN
ftr-444	704	35	can	can	AUX
ftr-444	704	36	not	not	PART
ftr-444	704	37	apply	apply	VERB
ftr-444	704	38	.	.	PUNCT
ftr-444	705	1	royalty	royalty	NOUN
ftr-444	705	2	income	income	NOUN
ftr-444	705	3	received	receive	VERB
ftr-444	705	4	by	by	ADP
ftr-444	705	5	softco	softco	NOUN
ftr-444	705	6	from	from	ADP
ftr-444	705	7	russco	russco	NOUN
ftr-444	705	8	will	will	AUX
ftr-444	705	9	therefore	therefore	ADV
ftr-444	705	10	constitute	constitute	VERB
ftr-444	705	11	subpart	subpart	NOUN
ftr-444	705	12	f	f	PROPN
ftr-444	705	13	income	income	NOUN
ftr-444	705	14	.	.	PUNCT
ftr-444	706	1	to	to	ADP
ftr-444	706	2	the	the	DET
ftr-444	706	3	extent	extent	NOUN
ftr-444	706	4	that	that	PRON
ftr-444	706	5	income	income	NOUN
ftr-444	706	6	which	which	PRON
ftr-444	706	7	softco	softco	NOUN
ftr-444	706	8	derives	derive	VERB
ftr-444	706	9	from	from	ADP
ftr-444	706	10	transactions	transaction	NOUN
ftr-444	706	11	with	with	ADP
ftr-444	706	12	unrelated	unrelated	ADJ
ftr-444	706	13	persons	person	NOUN
ftr-444	706	14	is	be	AUX
ftr-444	706	15	characterized	characterize	VERB
ftr-444	706	16	as	as	ADP
ftr-444	706	17	rental	rental	ADJ
ftr-444	706	18	or	or	CCONJ
ftr-444	706	19	royalty	royalty	NOUN
ftr-444	706	20	income	income	NOUN
ftr-444	706	21	,	,	PUNCT
ftr-444	706	22	however	however	ADV
ftr-444	706	23	,	,	PUNCT
ftr-444	706	24	the	the	DET
ftr-444	706	25	"	"	PUNCT
ftr-444	706	26	active	active	ADJ
ftr-444	706	27	business	business	NOUN
ftr-444	706	28	"	"	PUNCT
ftr-444	706	29	exclusion	exclusion	NOUN
ftr-444	706	30	may	may	AUX
ftr-444	706	31	be	be	AUX
ftr-444	706	32	available	available	ADJ
ftr-444	706	33	.	.	PUNCT
ftr-444	707	1	125	125	NUM
ftr-444	707	2	.	.	PUNCT
ftr-444	707	3	regs	regs	PROPN
ftr-444	707	4	.	.	PUNCT
ftr-444	708	1	§	§	PROPN
ftr-444	708	2	1.954	1.954	NUM
ftr-444	708	3	-	-	PUNCT
ftr-444	708	4	3(a)(4)(i)-(iii	3(a)(4)(i)-(iii	NUM
ftr-444	708	5	)	)	PUNCT
ftr-444	708	6	.	.	PUNCT
ftr-444	709	1	126	126	X
ftr-444	709	2	.	.	PUNCT
ftr-444	710	1	see	see	VERB
ftr-444	710	2	,	,	PUNCT
ftr-444	710	3	e.g.	e.g.	ADV
ftr-444	710	4	,	,	PUNCT
ftr-444	710	5	rev	rev	PROPN
ftr-444	710	6	.	.	PROPN
ftr-444	710	7	rul	rul	PROPN
ftr-444	710	8	.	.	PUNCT
ftr-444	711	1	54	54	NUM
ftr-444	711	2	-	-	SYM
ftr-444	711	3	409	409	NUM
ftr-444	711	4	,	,	PUNCT
ftr-444	711	5	1954	1954	NUM
ftr-444	711	6	-	-	SYM
ftr-444	711	7	2	2	NUM
ftr-444	711	8	c.b	c.b	PROPN
ftr-444	711	9	.	.	PROPN
ftr-444	711	10	174	174	NUM
ftr-444	711	11	:	:	PUNCT
ftr-444	711	12	rev	rev	PROPN
ftr-444	711	13	.	.	PUNCT
ftr-444	712	1	rul	rul	NOUN
ftr-444	712	2	.	.	PUNCT
ftr-444	713	1	75	75	NUM
ftr-444	713	2	-	-	SYM
ftr-444	713	3	202	202	NUM
ftr-444	713	4	,	,	PUNCT
ftr-444	713	5	1975	1975	NUM
ftr-444	713	6	-	-	SYM
ftr-444	713	7	1	1	NUM
ftr-444	713	8	c.b	c.b	PROPN
ftr-444	713	9	.	.	PROPN
ftr-444	713	10	170	170	NUM
ftr-444	713	11	;	;	PUNCT
ftr-444	713	12	rev	rev	PROPN
ftr-444	713	13	.	.	PROPN
ftr-444	713	14	rul	rul	NOUN
ftr-444	713	15	.	.	PUNCT
ftr-444	714	1	84	84	NUM
ftr-444	714	2	-	-	SYM
ftr-444	714	3	78	78	NUM
ftr-444	714	4	,	,	PUNCT
ftr-444	714	5	1984	1984	NUM
ftr-444	714	6	-	-	SYM
ftr-444	714	7	1	1	NUM
ftr-444	714	8	c.b	c.b	PROPN
ftr-444	714	9	.	.	PROPN
ftr-444	714	10	173	173	NUM
ftr-444	714	11	.	.	PUNCT
ftr-444	715	1	127	127	NUM
ftr-444	715	2	.	.	PUNCT
ftr-444	716	1	see	see	VERB
ftr-444	716	2	irc	irc	ADV
ftr-444	716	3	§	§	PROPN
ftr-444	716	4	954(c)(1)(a	954(c)(1)(a	PROPN
ftr-444	716	5	)	)	PUNCT
ftr-444	716	6	.	.	PUNCT
ftr-444	717	1	128	128	X
ftr-444	717	2	.	.	PUNCT
ftr-444	718	1	see	see	VERB
ftr-444	718	2	irc	irc	PROPN
ftr-444	718	3	§	§	PROPN
ftr-444	718	4	954(c)(2)(a	954(c)(2)(a	PROPN
ftr-444	718	5	)	)	PUNCT
ftr-444	718	6	.	.	PUNCT
ftr-444	719	1	1999	1999	NUM
ftr-444	719	2	]	]	PUNCT
ftr-444	719	3	florida	florida	PROPN
ftr-444	719	4	tax	tax	NOUN
ftr-444	719	5	review	review	NOUN
ftr-444	719	6	at	at	ADP
ftr-444	719	7	the	the	DET
ftr-444	719	8	outset	outset	NOUN
ftr-444	719	9	,	,	PUNCT
ftr-444	719	10	it	it	PRON
ftr-444	719	11	is	be	AUX
ftr-444	719	12	important	important	ADJ
ftr-444	719	13	to	to	PART
ftr-444	719	14	note	note	VERB
ftr-444	719	15	that	that	SCONJ
ftr-444	719	16	nothing	nothing	PRON
ftr-444	719	17	in	in	ADP
ftr-444	719	18	the	the	DET
ftr-444	719	19	ensuing	ensue	VERB
ftr-444	719	20	analysis	analysis	NOUN
ftr-444	719	21	turns	turn	VERB
ftr-444	719	22	on	on	ADP
ftr-444	719	23	whether	whether	SCONJ
ftr-444	719	24	the	the	DET
ftr-444	719	25	programs	program	NOUN
ftr-444	719	26	licensed	license	VERB
ftr-444	719	27	by	by	ADP
ftr-444	719	28	softco	softco	NOUN
ftr-444	719	29	were	be	AUX
ftr-444	719	30	acquired	acquire	VERB
ftr-444	719	31	from	from	ADP
ftr-444	719	32	usco	usco	PROPN
ftr-444	719	33	or	or	CCONJ
ftr-444	719	34	from	from	ADP
ftr-444	719	35	an	an	DET
ftr-444	719	36	unrelated	unrelated	ADJ
ftr-444	719	37	person	person	NOUN
ftr-444	719	38	.	.	PUNCT
ftr-444	720	1	the	the	DET
ftr-444	720	2	inquiry	inquiry	NOUN
ftr-444	720	3	involves	involve	VERB
ftr-444	720	4	solely	solely	ADV
ftr-444	720	5	the	the	DET
ftr-444	720	6	business	business	NOUN
ftr-444	720	7	activities	activity	NOUN
ftr-444	720	8	of	of	ADP
ftr-444	720	9	softco	softco	NOUN
ftr-444	720	10	.	.	PUNCT
ftr-444	721	1	under	under	ADP
ftr-444	721	2	the	the	DET
ftr-444	721	3	applicable	applicable	ADJ
ftr-444	721	4	regulations	regulation	NOUN
ftr-444	721	5	,	,	PUNCT
ftr-444	721	6	softco	softco	NOUN
ftr-444	721	7	could	could	AUX
ftr-444	721	8	be	be	AUX
ftr-444	721	9	considered	consider	VERB
ftr-444	721	10	to	to	PART
ftr-444	721	11	derive	derive	VERB
ftr-444	721	12	"	"	PUNCT
ftr-444	721	13	active	active	ADJ
ftr-444	721	14	business	business	NOUN
ftr-444	721	15	"	"	PUNCT
ftr-444	721	16	rents	rent	NOUN
ftr-444	721	17	or	or	CCONJ
ftr-444	721	18	royalties	royalty	NOUN
ftr-444	721	19	if	if	SCONJ
ftr-444	721	20	it	it	PRON
ftr-444	721	21	regularly	regularly	ADV
ftr-444	721	22	performed	perform	VERB
ftr-444	721	23	marketing	marketing	NOUN
ftr-444	721	24	functions	function	NOUN
ftr-444	721	25	through	through	ADP
ftr-444	721	26	a	a	DET
ftr-444	721	27	staff	staff	NOUN
ftr-444	721	28	of	of	ADP
ftr-444	721	29	its	its	PRON
ftr-444	721	30	own	own	ADJ
ftr-444	721	31	employees	employee	NOUN
ftr-444	721	32	which	which	PRON
ftr-444	721	33	is	be	AUX
ftr-444	721	34	"	"	PUNCT
ftr-444	721	35	substantial	substantial	ADJ
ftr-444	721	36	in	in	ADP
ftr-444	721	37	relation	relation	NOUN
ftr-444	721	38	to	to	ADP
ftr-444	721	39	the	the	DET
ftr-444	721	40	amount	amount	NOUN
ftr-444	721	41	of	of	ADP
ftr-444	721	42	royalties	royalty	NOUN
ftr-444	721	43	derived	derive	VERB
ftr-444	721	44	....	....	PUNCT
ftr-444	722	1	this	this	DET
ftr-444	722	2	determination	determination	NOUN
ftr-444	722	3	is	be	AUX
ftr-444	722	4	based	base	VERB
ftr-444	722	5	on	on	ADP
ftr-444	722	6	all	all	PRON
ftr-444	722	7	of	of	ADP
ftr-444	722	8	the	the	DET
ftr-444	722	9	facts	fact	NOUN
ftr-444	722	10	and	and	CCONJ
ftr-444	722	11	circumstances	circumstance	NOUN
ftr-444	722	12	,	,	PUNCT
ftr-444	722	13	but	but	CCONJ
ftr-444	722	14	under	under	ADP
ftr-444	722	15	a	a	DET
ftr-444	722	16	"	"	PUNCT
ftr-444	722	17	safe	safe	ADJ
ftr-444	722	18	harbor	harbor	NOUN
ftr-444	722	19	"	"	PUNCT
ftr-444	722	20	rule	rule	VERB
ftr-444	722	21	a	a	DET
ftr-444	722	22	marketing	marketing	NOUN
ftr-444	722	23	organization	organization	NOUN
ftr-444	722	24	will	will	AUX
ftr-444	722	25	be	be	AUX
ftr-444	722	26	deemed	deem	VERB
ftr-444	722	27	to	to	PART
ftr-444	722	28	be	be	AUX
ftr-444	722	29	"	"	PUNCT
ftr-444	722	30	substantial	substantial	ADJ
ftr-444	722	31	"	"	PUNCT
ftr-444	722	32	if	if	SCONJ
ftr-444	722	33	"	"	PUNCT
ftr-444	722	34	active	active	ADJ
ftr-444	722	35	licensing	licensing	NOUN
ftr-444	722	36	expenses	expense	NOUN
ftr-444	722	37	"	"	PUNCT
ftr-444	722	38	equal	equal	ADJ
ftr-444	722	39	or	or	CCONJ
ftr-444	722	40	exceed	exceed	VERB
ftr-444	722	41	25	25	NUM
ftr-444	722	42	%	%	NOUN
ftr-444	722	43	of	of	ADP
ftr-444	722	44	"	"	PUNCT
ftr-444	722	45	adjusted	adjusted	ADJ
ftr-444	722	46	licensing	licensing	NOUN
ftr-444	722	47	profit	profit	NOUN
ftr-444	722	48	.	.	PUNCT
ftr-444	722	49	"	"	PUNCT
ftr-444	723	1	"	"	PUNCT
ftr-444	723	2	active	active	ADJ
ftr-444	723	3	licensing	licensing	NOUN
ftr-444	723	4	expenses	expense	NOUN
ftr-444	723	5	"	"	PUNCT
ftr-444	723	6	include	include	VERB
ftr-444	723	7	amounts	amount	NOUN
ftr-444	723	8	deductible	deductible	ADJ
ftr-444	723	9	under	under	ADP
ftr-444	723	10	section	section	NOUN
ftr-444	723	11	162	162	NUM
ftr-444	723	12	as	as	ADP
ftr-444	723	13	ordinary	ordinary	ADJ
ftr-444	723	14	and	and	CCONJ
ftr-444	723	15	necessary	necessary	ADJ
ftr-444	723	16	business	business	NOUN
ftr-444	723	17	expenses	expense	NOUN
ftr-444	723	18	,	,	PUNCT
ftr-444	723	19	other	other	ADJ
ftr-444	723	20	than	than	ADP
ftr-444	723	21	compensation	compensation	NOUN
ftr-444	723	22	to	to	ADP
ftr-444	723	23	shareholders	shareholder	NOUN
ftr-444	723	24	,	,	PUNCT
ftr-444	723	25	persons	person	NOUN
ftr-444	723	26	related	relate	VERB
ftr-444	723	27	to	to	ADP
ftr-444	723	28	them	they	PRON
ftr-444	723	29	or	or	CCONJ
ftr-444	723	30	agents	agent	NOUN
ftr-444	723	31	or	or	CCONJ
ftr-444	723	32	independent	independent	ADJ
ftr-444	723	33	contractors	contractor	NOUN
ftr-444	723	34	.	.	PUNCT
ftr-444	724	1	"	"	PUNCT
ftr-444	724	2	adjusted	adjust	VERB
ftr-444	724	3	licensing	licensing	NOUN
ftr-444	724	4	profit	profit	NOUN
ftr-444	724	5	"	"	PUNCT
ftr-444	724	6	refers	refer	VERB
ftr-444	724	7	to	to	ADP
ftr-444	724	8	a	a	DET
ftr-444	724	9	gross	gross	ADJ
ftr-444	724	10	profit	profit	NOUN
ftr-444	724	11	figure	figure	NOUN
ftr-444	724	12	-	-	PUNCT
ftr-444	724	13	the	the	DET
ftr-444	724	14	rents	rent	NOUN
ftr-444	724	15	or	or	CCONJ
ftr-444	724	16	royalties	royalty	NOUN
ftr-444	724	17	received	receive	VERB
ftr-444	724	18	less	less	ADJ
ftr-444	724	19	royalties	royalty	NOUN
ftr-444	724	20	paid	pay	VERB
ftr-444	724	21	,	,	PUNCT
ftr-444	724	22	amounts	amount	NOUN
ftr-444	724	23	of	of	ADP
ftr-444	724	24	deductible	deductible	ADJ
ftr-444	724	25	deprecation	deprecation	NOUN
ftr-444	724	26	or	or	CCONJ
ftr-444	724	27	amortization	amortization	NOUN
ftr-444	724	28	and	and	CCONJ
ftr-444	724	29	payments	payment	NOUN
ftr-444	724	30	made	make	VERB
ftr-444	724	31	to	to	ADP
ftr-444	724	32	agents	agent	NOUN
ftr-444	724	33	or	or	CCONJ
ftr-444	724	34	independent	independent	ADJ
ftr-444	724	35	contractors	contractor	NOUN
ftr-444	724	36	.	.	PUNCT
ftr-444	725	1	13	13	NUM
ftr-444	725	2	we	we	PRON
ftr-444	725	3	do	do	AUX
ftr-444	725	4	not	not	PART
ftr-444	725	5	have	have	VERB
ftr-444	725	6	sufficient	sufficient	ADJ
ftr-444	725	7	facts	fact	NOUN
ftr-444	725	8	to	to	PART
ftr-444	725	9	know	know	VERB
ftr-444	725	10	whether	whether	SCONJ
ftr-444	725	11	softco	softco	NOUN
ftr-444	725	12	could	could	AUX
ftr-444	725	13	meet	meet	VERB
ftr-444	725	14	this	this	DET
ftr-444	725	15	test	test	NOUN
ftr-444	725	16	,	,	PUNCT
ftr-444	725	17	but	but	CCONJ
ftr-444	725	18	since	since	SCONJ
ftr-444	725	19	it	it	PRON
ftr-444	725	20	employs	employ	VERB
ftr-444	725	21	only	only	ADV
ftr-444	725	22	two	two	NUM
ftr-444	725	23	persons	person	NOUN
ftr-444	725	24	in	in	ADP
ftr-444	725	25	its	its	PRON
ftr-444	725	26	marketing	marketing	NOUN
ftr-444	725	27	function	function	NOUN
ftr-444	725	28	,	,	PUNCT
ftr-444	725	29	it	it	PRON
ftr-444	725	30	would	would	AUX
ftr-444	725	31	have	have	VERB
ftr-444	725	32	to	to	PART
ftr-444	725	33	incur	incur	VERB
ftr-444	725	34	rather	rather	ADV
ftr-444	725	35	substantial	substantial	ADJ
ftr-444	725	36	advertising	advertising	NOUN
ftr-444	725	37	expenses	expense	NOUN
ftr-444	725	38	in	in	ADP
ftr-444	725	39	order	order	NOUN
ftr-444	725	40	to	to	PART
ftr-444	725	41	satisfy	satisfy	VERB
ftr-444	725	42	this	this	DET
ftr-444	725	43	"	"	PUNCT
ftr-444	725	44	safe	safe	ADJ
ftr-444	725	45	harbor	harbor	NOUN
ftr-444	725	46	"	"	PUNCT
ftr-444	725	47	rule	rule	NOUN
ftr-444	725	48	.	.	PUNCT
ftr-444	726	1	we	we	PRON
ftr-444	726	2	will	will	AUX
ftr-444	726	3	assume	assume	VERB
ftr-444	726	4	that	that	SCONJ
ftr-444	726	5	the	the	DET
ftr-444	726	6	test	test	NOUN
ftr-444	726	7	is	be	AUX
ftr-444	726	8	not	not	PART
ftr-444	726	9	met	meet	VERB
ftr-444	726	10	.	.	PUNCT
ftr-444	727	1	softco	softco	NOUN
ftr-444	727	2	could	could	AUX
ftr-444	727	3	also	also	ADV
ftr-444	727	4	qualify	qualify	VERB
ftr-444	727	5	for	for	ADP
ftr-444	727	6	the	the	DET
ftr-444	727	7	"	"	PUNCT
ftr-444	727	8	active	active	ADJ
ftr-444	727	9	business	business	NOUN
ftr-444	727	10	"	"	PUNCT
ftr-444	727	11	exclusion	exclusion	NOUN
ftr-444	727	12	of	of	ADP
ftr-444	727	13	rents	rent	NOUN
ftr-444	727	14	and	and	CCONJ
ftr-444	727	15	royalties	royalty	NOUN
ftr-444	727	16	if	if	SCONJ
ftr-444	727	17	the	the	DET
ftr-444	727	18	property	property	NOUN
ftr-444	727	19	leased	lease	VERB
ftr-444	727	20	or	or	CCONJ
ftr-444	727	21	licensed	licensed	ADJ
ftr-444	727	22	is	be	AUX
ftr-444	727	23	property	property	NOUN
ftr-444	727	24	that	that	PRON
ftr-444	727	25	it	it	PRON
ftr-444	727	26	has	have	AUX
ftr-444	727	27	manufactured	manufacture	VERB
ftr-444	727	28	or	or	CCONJ
ftr-444	727	29	produced	produce	VERB
ftr-444	727	30	,	,	PUNCT
ftr-444	727	31	or	or	CCONJ
ftr-444	727	32	has	have	AUX
ftr-444	727	33	acquired	acquire	VERB
ftr-444	727	34	and	and	CCONJ
ftr-444	727	35	added	add	VERB
ftr-444	727	36	substantial	substantial	ADJ
ftr-444	727	37	value	value	NOUN
ftr-444	727	38	to	to	ADP
ftr-444	727	39	,	,	PUNCT
ftr-444	727	40	so	so	ADV
ftr-444	727	41	long	long	ADV
ftr-444	727	42	as	as	SCONJ
ftr-444	727	43	if	if	SCONJ
ftr-444	727	44	it	it	PRON
ftr-444	727	45	regularly	regularly	ADV
ftr-444	727	46	engages	engage	VERB
ftr-444	727	47	in	in	ADP
ftr-444	727	48	these	these	DET
ftr-444	727	49	activities	activity	NOUN
ftr-444	727	50	.	.	PUNCT
ftr-444	728	1	31	31	NUM
ftr-444	728	2	we	we	PRON
ftr-444	728	3	will	will	AUX
ftr-444	728	4	assume	assume	VERB
ftr-444	728	5	that	that	SCONJ
ftr-444	728	6	softco	softco	NOUN
ftr-444	728	7	will	will	AUX
ftr-444	728	8	meet	meet	VERB
ftr-444	728	9	the	the	DET
ftr-444	728	10	"	"	PUNCT
ftr-444	728	11	regularly	regularly	ADV
ftr-444	728	12	engaged	engage	VERB
ftr-444	728	13	"	"	PUNCT
ftr-444	728	14	criterion	criterion	NOUN
ftr-444	728	15	,	,	PUNCT
ftr-444	728	16	so	so	SCONJ
ftr-444	728	17	that	that	SCONJ
ftr-444	728	18	the	the	DET
ftr-444	728	19	question	question	NOUN
ftr-444	728	20	is	be	AUX
ftr-444	728	21	whether	whether	SCONJ
ftr-444	728	22	it	it	PRON
ftr-444	728	23	has	have	AUX
ftr-444	728	24	"	"	PUNCT
ftr-444	728	25	manufactured	manufacture	VERB
ftr-444	728	26	or	or	CCONJ
ftr-444	728	27	produced	produce	VERB
ftr-444	728	28	"	"	PUNCT
ftr-444	728	29	or	or	CCONJ
ftr-444	728	30	"	"	PUNCT
ftr-444	728	31	acquired	acquire	VERB
ftr-444	728	32	and	and	CCONJ
ftr-444	728	33	added	add	VERB
ftr-444	728	34	substantial	substantial	ADJ
ftr-444	728	35	value	value	NOUN
ftr-444	728	36	to	to	ADP
ftr-444	728	37	"	"	PUNCT
ftr-444	728	38	the	the	DET
ftr-444	728	39	property	property	NOUN
ftr-444	728	40	leased	lease	VERB
ftr-444	728	41	or	or	CCONJ
ftr-444	728	42	licensed	license	VERB
ftr-444	728	43	.	.	PUNCT
ftr-444	729	1	in	in	ADP
ftr-444	729	2	the	the	DET
ftr-444	729	3	case	case	NOUN
ftr-444	729	4	of	of	ADP
ftr-444	729	5	programs	program	NOUN
ftr-444	729	6	acquired	acquire	VERB
ftr-444	729	7	from	from	ADP
ftr-444	729	8	usco	usco	PROPN
ftr-444	729	9	or	or	CCONJ
ftr-444	729	10	from	from	ADP
ftr-444	729	11	unrelated	unrelated	ADJ
ftr-444	729	12	persons	person	NOUN
ftr-444	729	13	(	(	PUNCT
ftr-444	729	14	and	and	CCONJ
ftr-444	729	15	not	not	PART
ftr-444	729	16	modified	modify	VERB
ftr-444	729	17	and	and	CCONJ
ftr-444	729	18	adopted	adopt	VERB
ftr-444	729	19	)	)	PUNCT
ftr-444	729	20	,	,	PUNCT
ftr-444	729	21	softco	softco	NOUN
ftr-444	729	22	would	would	AUX
ftr-444	729	23	not	not	PART
ftr-444	729	24	be	be	AUX
ftr-444	729	25	considered	consider	VERB
ftr-444	729	26	to	to	PART
ftr-444	729	27	have	have	AUX
ftr-444	729	28	produced	produce	VERB
ftr-444	729	29	the	the	DET
ftr-444	729	30	programs	program	NOUN
ftr-444	729	31	,	,	PUNCT
ftr-444	729	32	and	and	CCONJ
ftr-444	729	33	it	it	PRON
ftr-444	729	34	seems	seem	VERB
ftr-444	729	35	unlikely	unlikely	ADJ
ftr-444	729	36	that	that	SCONJ
ftr-444	729	37	softco	softco	NOUN
ftr-444	729	38	would	would	AUX
ftr-444	729	39	be	be	AUX
ftr-444	729	40	deemed	deem	VERB
ftr-444	729	41	to	to	PART
ftr-444	729	42	"	"	PUNCT
ftr-444	729	43	add	add	VERB
ftr-444	729	44	substantial	substantial	ADJ
ftr-444	729	45	value	value	NOUN
ftr-444	729	46	"	"	PUNCT
ftr-444	729	47	by	by	ADP
ftr-444	729	48	reason	reason	NOUN
ftr-444	729	49	of	of	ADP
ftr-444	729	50	its	its	PRON
ftr-444	729	51	marketing	marketing	NOUN
ftr-444	729	52	activities	activity	NOUN
ftr-444	729	53	alone	alone	ADV
ftr-444	729	54	.	.	PUNCT
ftr-444	730	1	with	with	ADP
ftr-444	730	2	respect	respect	NOUN
ftr-444	730	3	to	to	ADP
ftr-444	730	4	the	the	DET
ftr-444	730	5	computer	computer	NOUN
ftr-444	730	6	programs	program	NOUN
ftr-444	730	7	that	that	PRON
ftr-444	730	8	softco	softco	NOUN
ftr-444	730	9	has	have	AUX
ftr-444	730	10	contracted	contract	VERB
ftr-444	730	11	to	to	PART
ftr-444	730	12	have	have	AUX
ftr-444	730	13	created	create	VERB
ftr-444	730	14	for	for	ADP
ftr-444	730	15	it	it	PRON
ftr-444	730	16	,	,	PUNCT
ftr-444	730	17	it	it	PRON
ftr-444	730	18	would	would	AUX
ftr-444	730	19	be	be	AUX
ftr-444	730	20	deemed	deem	VERB
ftr-444	730	21	to	to	PART
ftr-444	730	22	have	have	AUX
ftr-444	730	23	produced	produce	VERB
ftr-444	730	24	the	the	DET
ftr-444	730	25	property	property	NOUN
ftr-444	730	26	which	which	PRON
ftr-444	730	27	it	it	PRON
ftr-444	730	28	licenses	license	VERB
ftr-444	730	29	if	if	SCONJ
ftr-444	730	30	the	the	DET
ftr-444	730	31	activities	activity	NOUN
ftr-444	730	32	of	of	ADP
ftr-444	730	33	independent	independent	ADJ
ftr-444	730	34	contractors	contractor	NOUN
ftr-444	730	35	located	locate	VERB
ftr-444	730	36	in	in	ADP
ftr-444	730	37	countries	country	NOUN
ftr-444	730	38	other	other	ADJ
ftr-444	730	39	than	than	ADP
ftr-444	730	40	bermuda	bermuda	PROPN
ftr-444	730	41	are	be	AUX
ftr-444	730	42	not	not	PART
ftr-444	730	43	to	to	PART
ftr-444	730	44	be	be	AUX
ftr-444	730	45	disregarded	disregard	VERB
ftr-444	730	46	.	.	PUNCT
ftr-444	731	1	the	the	DET
ftr-444	731	2	rules	rule	NOUN
ftr-444	731	3	relating	relate	VERB
ftr-444	731	4	to	to	ADP
ftr-444	731	5	contract	contract	NOUN
ftr-444	731	6	manufacturing	manufacturing	NOUN
ftr-444	731	7	,	,	PUNCT
ftr-444	731	8	discussed	discuss	VERB
ftr-444	731	9	above	above	ADV
ftr-444	731	10	,	,	PUNCT
ftr-444	731	11	apply	apply	VERB
ftr-444	731	12	by	by	ADP
ftr-444	731	13	their	their	PRON
ftr-444	731	14	terms	term	NOUN
ftr-444	731	15	only	only	ADV
ftr-444	731	16	to	to	ADP
ftr-444	731	17	transactions	transaction	NOUN
ftr-444	731	18	129	129	NUM
ftr-444	731	19	.	.	PUNCT
ftr-444	732	1	regs	regs	PROPN
ftr-444	732	2	.	.	PUNCT
ftr-444	733	1	§	§	PROPN
ftr-444	733	2	1.954	1.954	NUM
ftr-444	733	3	-	-	SYM
ftr-444	733	4	2(c)(1)(ii	2(c)(1)(ii	NUM
ftr-444	733	5	)	)	PUNCT
ftr-444	733	6	,	,	PUNCT
ftr-444	733	7	(	(	PUNCT
ftr-444	733	8	d)(1)(ii	d)(1)(ii	X
ftr-444	733	9	)	)	PUNCT
ftr-444	733	10	.	.	PUNCT
ftr-444	734	1	130	130	NUM
ftr-444	734	2	.	.	PUNCT
ftr-444	734	3	regs	regs	PROPN
ftr-444	734	4	.	.	PUNCT
ftr-444	735	1	§	§	PROPN
ftr-444	735	2	1.954	1.954	NUM
ftr-444	735	3	-	-	PUNCT
ftr-444	735	4	2(c)(2)(ii)-(iv	2(c)(2)(ii)-(iv	NUM
ftr-444	735	5	)	)	PUNCT
ftr-444	735	6	,	,	PUNCT
ftr-444	735	7	(	(	PUNCT
ftr-444	735	8	d)(2)(ii)-(iv	d)(2)(ii)-(iv	NOUN
ftr-444	735	9	)	)	PUNCT
ftr-444	735	10	.	.	PUNCT
ftr-444	736	1	131	131	X
ftr-444	736	2	.	.	PUNCT
ftr-444	737	1	see	see	VERB
ftr-444	737	2	regs	reg	NOUN
ftr-444	737	3	.	.	PUNCT
ftr-444	738	1	§	§	PROPN
ftr-444	738	2	1.954	1.954	NUM
ftr-444	738	3	-	-	SYM
ftr-444	738	4	2(c)(1)(i	2(c)(1)(i	NUM
ftr-444	738	5	)	)	PUNCT
ftr-444	738	6	,	,	PUNCT
ftr-444	738	7	(	(	PUNCT
ftr-444	738	8	d)(1)(i	d)(1)(i	NOUN
ftr-444	738	9	)	)	PUNCT
ftr-444	738	10	.	.	PUNCT
ftr-444	739	1	[	[	X
ftr-444	739	2	vol	vol	NOUN
ftr-444	739	3	4:4	4:4	NUM
ftr-444	739	4	taxation	taxation	NOUN
ftr-444	739	5	of	of	ADP
ftr-444	739	6	electronic	electronic	ADJ
ftr-444	739	7	commerce	commerce	NOUN
ftr-444	739	8	analyzed	analyze	VERB
ftr-444	739	9	under	under	ADP
ftr-444	739	10	the	the	DET
ftr-444	739	11	foreign	foreign	ADJ
ftr-444	739	12	base	base	NOUN
ftr-444	739	13	company	company	NOUN
ftr-444	739	14	sales	sale	NOUN
ftr-444	739	15	income	income	NOUN
ftr-444	739	16	rules	rule	NOUN
ftr-444	739	17	.	.	PUNCT
ftr-444	740	1	it	it	PRON
ftr-444	740	2	is	be	AUX
ftr-444	740	3	unclear	unclear	ADJ
ftr-444	740	4	whether	whether	SCONJ
ftr-444	740	5	they	they	PRON
ftr-444	740	6	should	should	AUX
ftr-444	740	7	be	be	AUX
ftr-444	740	8	applied	apply	VERB
ftr-444	740	9	here	here	ADV
ftr-444	740	10	.	.	PUNCT
ftr-444	741	1	it	it	PRON
ftr-444	741	2	is	be	AUX
ftr-444	741	3	noteworthy	noteworthy	ADJ
ftr-444	741	4	that	that	SCONJ
ftr-444	741	5	to	to	PART
ftr-444	741	6	qualify	qualify	VERB
ftr-444	741	7	royalties	royalty	NOUN
ftr-444	741	8	as	as	ADP
ftr-444	741	9	"	"	PUNCT
ftr-444	741	10	active	active	ADJ
ftr-444	741	11	business	business	NOUN
ftr-444	741	12	"	"	PUNCT
ftr-444	741	13	royalties	royalty	NOUN
ftr-444	741	14	under	under	ADP
ftr-444	741	15	the	the	DET
ftr-444	741	16	marketing	marketing	NOUN
ftr-444	741	17	activities	activity	NOUN
ftr-444	741	18	rule	rule	VERB
ftr-444	741	19	,	,	PUNCT
ftr-444	741	20	the	the	DET
ftr-444	741	21	marketing	marketing	NOUN
ftr-444	741	22	organization	organization	NOUN
ftr-444	741	23	must	must	AUX
ftr-444	741	24	consist	consist	VERB
ftr-444	741	25	of	of	ADP
ftr-444	741	26	employees	employee	NOUN
ftr-444	741	27	,	,	PUNCT
ftr-444	741	28	and	and	CCONJ
ftr-444	741	29	payments	payment	NOUN
ftr-444	741	30	made	make	VERB
ftr-444	741	31	to	to	ADP
ftr-444	741	32	independent	independent	ADJ
ftr-444	741	33	contractors	contractor	NOUN
ftr-444	741	34	are	be	AUX
ftr-444	741	35	disregarded	disregard	VERB
ftr-444	741	36	in	in	ADP
ftr-444	741	37	applying	apply	VERB
ftr-444	741	38	the	the	DET
ftr-444	741	39	"	"	PUNCT
ftr-444	741	40	safe	safe	ADJ
ftr-444	741	41	harbor	harbor	NOUN
ftr-444	741	42	"	"	PUNCT
ftr-444	741	43	rule	rule	NOUN
ftr-444	741	44	.	.	PUNCT
ftr-444	742	1	there	there	PRON
ftr-444	742	2	is	be	VERB
ftr-444	742	3	no	no	DET
ftr-444	742	4	such	such	ADJ
ftr-444	742	5	express	express	ADJ
ftr-444	742	6	provision	provision	NOUN
ftr-444	742	7	in	in	ADP
ftr-444	742	8	the	the	DET
ftr-444	742	9	rule	rule	NOUN
ftr-444	742	10	relating	relate	VERB
ftr-444	742	11	to	to	ADP
ftr-444	742	12	the	the	DET
ftr-444	742	13	production	production	NOUN
ftr-444	742	14	of	of	ADP
ftr-444	742	15	intangibles	intangible	NOUN
ftr-444	742	16	.	.	PUNCT
ftr-444	743	1	should	should	AUX
ftr-444	743	2	this	this	PRON
ftr-444	743	3	be	be	AUX
ftr-444	743	4	implied	imply	VERB
ftr-444	743	5	,	,	PUNCT
ftr-444	743	6	or	or	CCONJ
ftr-444	743	7	is	be	AUX
ftr-444	743	8	the	the	DET
ftr-444	743	9	omission	omission	NOUN
ftr-444	743	10	to	to	PART
ftr-444	743	11	be	be	AUX
ftr-444	743	12	taken	take	VERB
ftr-444	743	13	as	as	ADP
ftr-444	743	14	an	an	DET
ftr-444	743	15	intended	intended	ADJ
ftr-444	743	16	difference	difference	NOUN
ftr-444	743	17	?	?	PUNCT
ftr-444	744	1	in	in	ADP
ftr-444	744	2	cases	case	NOUN
ftr-444	744	3	where	where	SCONJ
ftr-444	744	4	softco	softco	NOUN
ftr-444	744	5	has	have	AUX
ftr-444	744	6	retained	retain	VERB
ftr-444	744	7	independent	independent	ADJ
ftr-444	744	8	contractors	contractor	NOUN
ftr-444	744	9	to	to	PART
ftr-444	744	10	modify	modify	VERB
ftr-444	744	11	or	or	CCONJ
ftr-444	744	12	adopt	adopt	VERB
ftr-444	744	13	programs	program	NOUN
ftr-444	744	14	originally	originally	ADV
ftr-444	744	15	acquired	acquire	VERB
ftr-444	744	16	from	from	ADP
ftr-444	744	17	usco	usco	PROPN
ftr-444	744	18	or	or	CCONJ
ftr-444	744	19	unrelated	unrelated	ADJ
ftr-444	744	20	persons	person	NOUN
ftr-444	744	21	,	,	PUNCT
ftr-444	744	22	the	the	DET
ftr-444	744	23	same	same	ADJ
ftr-444	744	24	questions	question	NOUN
ftr-444	744	25	arise	arise	VERB
ftr-444	744	26	;	;	PUNCT
ftr-444	744	27	but	but	CCONJ
ftr-444	744	28	in	in	ADP
ftr-444	744	29	such	such	ADJ
ftr-444	744	30	cases	case	NOUN
ftr-444	744	31	,	,	PUNCT
ftr-444	744	32	the	the	DET
ftr-444	744	33	additional	additional	ADJ
ftr-444	744	34	question	question	NOUN
ftr-444	744	35	is	be	AUX
ftr-444	744	36	whether	whether	SCONJ
ftr-444	744	37	these	these	DET
ftr-444	744	38	activities	activity	NOUN
ftr-444	744	39	have	have	AUX
ftr-444	744	40	"	"	PUNCT
ftr-444	744	41	added	add	VERB
ftr-444	744	42	substantial	substantial	ADJ
ftr-444	744	43	value	value	NOUN
ftr-444	744	44	"	"	PUNCT
ftr-444	744	45	to	to	ADP
ftr-444	744	46	the	the	DET
ftr-444	744	47	acquired	acquire	VERB
ftr-444	744	48	programs	program	NOUN
ftr-444	744	49	.	.	PUNCT
ftr-444	745	1	this	this	PRON
ftr-444	745	2	seems	seem	VERB
ftr-444	745	3	to	to	PART
ftr-444	745	4	call	call	VERB
ftr-444	745	5	for	for	ADP
ftr-444	745	6	an	an	DET
ftr-444	745	7	analysis	analysis	NOUN
ftr-444	745	8	similar	similar	ADJ
ftr-444	745	9	to	to	ADP
ftr-444	745	10	the	the	DET
ftr-444	745	11	analysis	analysis	NOUN
ftr-444	745	12	of	of	ADP
ftr-444	745	13	whether	whether	SCONJ
ftr-444	745	14	softco	softco	NOUN
ftr-444	745	15	has	have	AUX
ftr-444	745	16	"	"	PUNCT
ftr-444	745	17	produced	produce	VERB
ftr-444	745	18	"	"	PUNCT
ftr-444	745	19	programs	program	NOUN
ftr-444	745	20	for	for	ADP
ftr-444	745	21	purposes	purpose	NOUN
ftr-444	745	22	of	of	ADP
ftr-444	745	23	applying	apply	VERB
ftr-444	745	24	the	the	DET
ftr-444	745	25	foreign	foreign	ADJ
ftr-444	745	26	base	base	NOUN
ftr-444	745	27	company	company	NOUN
ftr-444	745	28	sales	sale	NOUN
ftr-444	745	29	income	income	NOUN
ftr-444	745	30	rules	rule	NOUN
ftr-444	745	31	.	.	PUNCT
ftr-444	746	1	32	32	NUM
ftr-444	746	2	3	3	NUM
ftr-444	746	3	.	.	PUNCT
ftr-444	746	4	services	service	NOUN
ftr-444	746	5	hcomne.-if	hcomne.-if	PROPN
ftr-444	746	6	a	a	DET
ftr-444	746	7	cfc	cfc	PROPN
ftr-444	746	8	performs	perform	VERB
ftr-444	746	9	services	service	NOUN
ftr-444	746	10	"	"	PUNCT
ftr-444	746	11	for	for	ADP
ftr-444	746	12	or	or	CCONJ
ftr-444	746	13	on	on	ADP
ftr-444	746	14	behalf	behalf	NOUN
ftr-444	746	15	of	of	ADP
ftr-444	746	16	'	'	PUNCT
ftr-444	746	17	a	a	DET
ftr-444	746	18	related	related	ADJ
ftr-444	746	19	person	person	NOUN
ftr-444	746	20	and	and	CCONJ
ftr-444	746	21	these	these	PRON
ftr-444	746	22	are	be	AUX
ftr-444	746	23	performed	perform	VERB
ftr-444	746	24	outside	outside	ADP
ftr-444	746	25	the	the	DET
ftr-444	746	26	country	country	NOUN
ftr-444	746	27	in	in	ADP
ftr-444	746	28	which	which	PRON
ftr-444	746	29	the	the	DET
ftr-444	746	30	cfc	cfc	NOUN
ftr-444	746	31	is	be	AUX
ftr-444	746	32	organized	organize	VERB
ftr-444	746	33	,	,	PUNCT
ftr-444	746	34	the	the	DET
ftr-444	746	35	resulting	result	VERB
ftr-444	746	36	income	income	NOUN
ftr-444	746	37	can	can	AUX
ftr-444	746	38	constitute	constitute	VERB
ftr-444	746	39	foreign	foreign	ADJ
ftr-444	746	40	base	base	NOUN
ftr-444	746	41	company	company	NOUN
ftr-444	746	42	services	service	NOUN
ftr-444	746	43	income,133	income,133	ADP
ftr-444	746	44	which	which	PRON
ftr-444	746	45	constitutes	constitute	VERB
ftr-444	746	46	subpart	subpart	NOUN
ftr-444	746	47	f	f	PROPN
ftr-444	746	48	income	income	NOUN
ftr-444	746	49	.	.	PUNCT
ftr-444	746	50	'	'	PUNCT
ftr-444	747	1	except	except	SCONJ
ftr-444	747	2	to	to	ADP
ftr-444	747	3	the	the	DET
ftr-444	747	4	extent	extent	NOUN
ftr-444	747	5	that	that	SCONJ
ftr-444	747	6	any	any	PRON
ftr-444	747	7	of	of	ADP
ftr-444	747	8	the	the	DET
ftr-444	747	9	independent	independent	ADJ
ftr-444	747	10	contractors	contractor	NOUN
ftr-444	747	11	retained	retain	VERB
ftr-444	747	12	by	by	ADP
ftr-444	747	13	softco	softco	NOUN
ftr-444	747	14	are	be	AUX
ftr-444	747	15	located	locate	VERB
ftr-444	747	16	in	in	ADP
ftr-444	747	17	ireland	ireland	PROPN
ftr-444	747	18	,	,	PUNCT
ftr-444	747	19	the	the	DET
ftr-444	747	20	services	service	NOUN
ftr-444	747	21	supplied	supply	VERB
ftr-444	747	22	by	by	ADP
ftr-444	747	23	softco	softco	NOUN
ftr-444	747	24	to	to	ADP
ftr-444	747	25	customers	customer	NOUN
ftr-444	747	26	(	(	PUNCT
ftr-444	747	27	in	in	ADP
ftr-444	747	28	the	the	DET
ftr-444	747	29	form	form	NOUN
ftr-444	747	30	of	of	ADP
ftr-444	747	31	"	"	PUNCT
ftr-444	747	32	hot	hot	ADJ
ftr-444	747	33	line	line	NOUN
ftr-444	747	34	"	"	PUNCT
ftr-444	747	35	services	service	NOUN
ftr-444	747	36	or	or	CCONJ
ftr-444	747	37	customer	customer	NOUN
ftr-444	747	38	-	-	PUNCT
ftr-444	747	39	requested	request	VERB
ftr-444	747	40	adaptations	adaptation	NOUN
ftr-444	747	41	or	or	CCONJ
ftr-444	747	42	modifications	modification	NOUN
ftr-444	747	43	)	)	PUNCT
ftr-444	747	44	are	be	AUX
ftr-444	747	45	performed	perform	VERB
ftr-444	747	46	outside	outside	ADP
ftr-444	747	47	its	its	PRON
ftr-444	747	48	country	country	NOUN
ftr-444	747	49	of	of	ADP
ftr-444	747	50	organization	organization	NOUN
ftr-444	747	51	.	.	PUNCT
ftr-444	748	1	in	in	ADP
ftr-444	748	2	general	general	ADJ
ftr-444	748	3	,	,	PUNCT
ftr-444	748	4	however	however	ADV
ftr-444	748	5	,	,	PUNCT
ftr-444	748	6	these	these	DET
ftr-444	748	7	services	service	NOUN
ftr-444	748	8	will	will	AUX
ftr-444	748	9	be	be	AUX
ftr-444	748	10	supplied	supply	VERB
ftr-444	748	11	to	to	ADP
ftr-444	748	12	unrelated	unrelated	ADJ
ftr-444	748	13	customers	customer	NOUN
ftr-444	748	14	.	.	PUNCT
ftr-444	749	1	the	the	DET
ftr-444	749	2	services	service	NOUN
ftr-444	749	3	nevertheless	nevertheless	ADV
ftr-444	749	4	could	could	AUX
ftr-444	749	5	be	be	AUX
ftr-444	749	6	considered	consider	VERB
ftr-444	749	7	to	to	PART
ftr-444	749	8	constitute	constitute	VERB
ftr-444	749	9	services	service	NOUN
ftr-444	749	10	performed	perform	VERB
ftr-444	749	11	on	on	ADP
ftr-444	749	12	behalf	behalf	NOUN
ftr-444	749	13	of	of	ADP
ftr-444	749	14	a	a	DET
ftr-444	749	15	related	related	ADJ
ftr-444	749	16	party	party	NOUN
ftr-444	749	17	if	if	SCONJ
ftr-444	749	18	usco	usco	PROPN
ftr-444	749	19	were	be	AUX
ftr-444	749	20	deemed	deem	VERB
ftr-444	749	21	to	to	PART
ftr-444	749	22	provide	provide	VERB
ftr-444	749	23	"	"	PUNCT
ftr-444	749	24	substantial	substantial	ADJ
ftr-444	749	25	assistance	assistance	NOUN
ftr-444	749	26	"	"	PUNCT
ftr-444	749	27	to	to	PART
ftr-444	749	28	softco	softco	VERB
ftr-444	749	29	in	in	ADP
ftr-444	749	30	connection	connection	NOUN
ftr-444	749	31	with	with	ADP
ftr-444	749	32	their	their	PRON
ftr-444	749	33	performance	performance	NOUN
ftr-444	749	34	.	.	PUNCT
ftr-444	749	35	'35	'35	NUM
ftr-444	749	36	on	on	ADP
ftr-444	749	37	the	the	DET
ftr-444	749	38	facts	fact	NOUN
ftr-444	749	39	given	give	VERB
ftr-444	749	40	,	,	PUNCT
ftr-444	749	41	usco	usco	NOUN
ftr-444	749	42	is	be	AUX
ftr-444	749	43	not	not	PART
ftr-444	749	44	itself	itself	PRON
ftr-444	749	45	participating	participate	VERB
ftr-444	749	46	in	in	ADP
ftr-444	749	47	the	the	DET
ftr-444	749	48	supply	supply	NOUN
ftr-444	749	49	of	of	ADP
ftr-444	749	50	services	service	NOUN
ftr-444	749	51	.	.	PUNCT
ftr-444	750	1	at	at	ADP
ftr-444	750	2	least	least	ADV
ftr-444	750	3	tacitly	tacitly	ADV
ftr-444	750	4	,	,	PUNCT
ftr-444	750	5	however	however	ADV
ftr-444	750	6	,	,	PUNCT
ftr-444	750	7	it	it	PRON
ftr-444	750	8	is	be	AUX
ftr-444	750	9	supplying	supply	VERB
ftr-444	750	10	assistance	assistance	NOUN
ftr-444	750	11	to	to	PART
ftr-444	750	12	softco	softco	VERB
ftr-444	750	13	by	by	ADP
ftr-444	750	14	permitting	permit	VERB
ftr-444	750	15	individuals	individual	NOUN
ftr-444	750	16	who	who	PRON
ftr-444	750	17	are	be	AUX
ftr-444	750	18	its	its	PRON
ftr-444	750	19	employees	employee	NOUN
ftr-444	750	20	to	to	PART
ftr-444	750	21	create	create	VERB
ftr-444	750	22	software	software	NOUN
ftr-444	750	23	programs	program	NOUN
ftr-444	750	24	and	and	CCONJ
ftr-444	750	25	perform	perform	VERB
ftr-444	750	26	"	"	PUNCT
ftr-444	750	27	hot	hot	ADJ
ftr-444	750	28	line	line	NOUN
ftr-444	750	29	"	"	PUNCT
ftr-444	750	30	and	and	CCONJ
ftr-444	750	31	other	other	ADJ
ftr-444	750	32	services	service	NOUN
ftr-444	750	33	for	for	ADP
ftr-444	750	34	softco	softco	NOUN
ftr-444	750	35	.	.	PUNCT
ftr-444	751	1	in	in	ADP
ftr-444	751	2	economic	economic	ADJ
ftr-444	751	3	substance	substance	NOUN
ftr-444	751	4	,	,	PUNCT
ftr-444	751	5	this	this	PRON
ftr-444	751	6	represents	represent	VERB
ftr-444	751	7	a	a	DET
ftr-444	751	8	diversion	diversion	NOUN
ftr-444	751	9	of	of	ADP
ftr-444	751	10	usco	usco	PROPN
ftr-444	751	11	's	's	PART
ftr-444	751	12	resources	resource	NOUN
ftr-444	751	13	for	for	ADP
ftr-444	751	14	the	the	DET
ftr-444	751	15	benefit	benefit	NOUN
ftr-444	751	16	of	of	ADP
ftr-444	751	17	softco.1an	softco.1an	ADJ
ftr-444	751	18	example	example	NOUN
ftr-444	751	19	in	in	ADP
ftr-444	751	20	the	the	DET
ftr-444	751	21	applicable	applicable	ADJ
ftr-444	751	22	regulation	regulation	NOUN
ftr-444	751	23	deems	deem	VERB
ftr-444	751	24	a	a	DET
ftr-444	751	25	u.s	u.s	PROPN
ftr-444	751	26	.	.	PROPN
ftr-444	751	27	parent	parent	NOUN
ftr-444	751	28	to	to	PART
ftr-444	751	29	provide	provide	VERB
ftr-444	751	30	substantial	substantial	ADJ
ftr-444	751	31	assistance	assistance	NOUN
ftr-444	751	32	to	to	ADP
ftr-444	751	33	its	its	PRON
ftr-444	751	34	cfc	cfc	PROPN
ftr-444	751	35	132	132	NUM
ftr-444	751	36	.	.	PUNCT
ftr-444	752	1	see	see	VERB
ftr-444	752	2	supra	supra	ADJ
ftr-444	752	3	text	text	NOUN
ftr-444	752	4	accompanying	accompany	VERB
ftr-444	752	5	notes	note	NOUN
ftr-444	752	6	116	116	NUM
ftr-444	752	7	-	-	SYM
ftr-444	752	8	25	25	NUM
ftr-444	752	9	.	.	PUNCT
ftr-444	753	1	133	133	NUM
ftr-444	753	2	.	.	PUNCT
ftr-444	754	1	irc	irc	PROPN
ftr-444	754	2	§	§	PROPN
ftr-444	754	3	954(e	954(e	PROPN
ftr-444	754	4	)	)	PUNCT
ftr-444	754	5	.	.	PUNCT
ftr-444	755	1	134	134	NUM
ftr-444	755	2	.	.	PUNCT
ftr-444	755	3	see	see	VERB
ftr-444	755	4	irc	irc	PROPN
ftr-444	755	5	§	§	PROPN
ftr-444	755	6	954(a)(3	954(a)(3	NUM
ftr-444	755	7	)	)	PUNCT
ftr-444	755	8	.	.	PUNCT
ftr-444	756	1	135	135	NUM
ftr-444	756	2	.	.	PUNCT
ftr-444	757	1	see	see	VERB
ftr-444	757	2	regs	reg	NOUN
ftr-444	757	3	.	.	PUNCT
ftr-444	758	1	§	§	PROPN
ftr-444	758	2	1.954	1.954	NUM
ftr-444	758	3	-	-	SYM
ftr-444	758	4	4(b)(1)(iv	4(b)(1)(iv	NUM
ftr-444	758	5	)	)	PUNCT
ftr-444	758	6	.	.	PUNCT
ftr-444	759	1	136	136	NUM
ftr-444	759	2	.	.	PUNCT
ftr-444	760	1	to	to	ADP
ftr-444	760	2	the	the	DET
ftr-444	760	3	extent	extent	NOUN
ftr-444	760	4	that	that	PRON
ftr-444	760	5	individuals	individual	NOUN
ftr-444	760	6	perform	perform	VERB
ftr-444	760	7	services	service	NOUN
ftr-444	760	8	for	for	ADP
ftr-444	760	9	and	and	CCONJ
ftr-444	760	10	are	be	AUX
ftr-444	760	11	compensated	compensate	VERB
ftr-444	760	12	by	by	ADP
ftr-444	760	13	softco	softco	NOUN
ftr-444	760	14	,	,	PUNCT
ftr-444	760	15	this	this	PRON
ftr-444	760	16	is	be	AUX
ftr-444	760	17	presumably	presumably	ADV
ftr-444	760	18	with	with	ADP
ftr-444	760	19	the	the	DET
ftr-444	760	20	consent	consent	NOUN
ftr-444	760	21	of	of	ADP
ftr-444	760	22	usco	usco	NOUN
ftr-444	760	23	,	,	PUNCT
ftr-444	760	24	and	and	CCONJ
ftr-444	760	25	an	an	DET
ftr-444	760	26	alternative	alternative	NOUN
ftr-444	760	27	would	would	AUX
ftr-444	760	28	be	be	AUX
ftr-444	760	29	for	for	ADP
ftr-444	760	30	usco	usco	NOUN
ftr-444	760	31	to	to	PART
ftr-444	760	32	contract	contract	VERB
ftr-444	760	33	with	with	ADP
ftr-444	760	34	softco	softco	NOUN
ftr-444	760	35	for	for	ADP
ftr-444	760	36	the	the	DET
ftr-444	760	37	services	service	NOUN
ftr-444	760	38	of	of	ADP
ftr-444	760	39	softco	softco	PROPN
ftr-444	760	40	's	's	PART
ftr-444	760	41	employees	employee	NOUN
ftr-444	760	42	.	.	PUNCT
ftr-444	761	1	19991	19991	NUM
ftr-444	761	2	florida	florida	PROPN
ftr-444	761	3	tax	tax	PROPN
ftr-444	761	4	review	review	NOUN
ftr-444	761	5	subsidiary	subsidiary	NOUN
ftr-444	761	6	when	when	SCONJ
ftr-444	761	7	persons	person	NOUN
ftr-444	761	8	who	who	PRON
ftr-444	761	9	are	be	AUX
ftr-444	761	10	"	"	PUNCT
ftr-444	761	11	regular	regular	ADJ
ftr-444	761	12	employees	employee	NOUN
ftr-444	761	13	"	"	PUNCT
ftr-444	761	14	of	of	ADP
ftr-444	761	15	the	the	DET
ftr-444	761	16	parent	parent	NOUN
ftr-444	761	17	are	be	AUX
ftr-444	761	18	"	"	PUNCT
ftr-444	761	19	temporarily	temporarily	ADV
ftr-444	761	20	employed	employ	VERB
ftr-444	761	21	"	"	PUNCT
ftr-444	761	22	by	by	ADP
ftr-444	761	23	the	the	DET
ftr-444	761	24	subsidiary	subsidiary	NOUN
ftr-444	761	25	.	.	PUNCT
ftr-444	762	1	137	137	NUM
ftr-444	762	2	to	to	ADP
ftr-444	762	3	the	the	DET
ftr-444	762	4	extent	extent	NOUN
ftr-444	762	5	that	that	SCONJ
ftr-444	762	6	softco	softco	NOUN
ftr-444	762	7	performs	perform	VERB
ftr-444	762	8	services	service	NOUN
ftr-444	762	9	for	for	ADP
ftr-444	762	10	customers	customer	NOUN
ftr-444	762	11	of	of	ADP
ftr-444	762	12	russco	russco	NOUN
ftr-444	762	13	,	,	PUNCT
ftr-444	762	14	these	these	PRON
ftr-444	762	15	may	may	AUX
ftr-444	762	16	be	be	AUX
ftr-444	762	17	considered	consider	VERB
ftr-444	762	18	to	to	PART
ftr-444	762	19	be	be	AUX
ftr-444	762	20	performed	perform	VERB
ftr-444	762	21	for	for	ADP
ftr-444	762	22	or	or	CCONJ
ftr-444	762	23	on	on	ADP
ftr-444	762	24	behalf	behalf	NOUN
ftr-444	762	25	of	of	ADP
ftr-444	762	26	russco	russco	NOUN
ftr-444	762	27	to	to	ADP
ftr-444	762	28	the	the	DET
ftr-444	762	29	extent	extent	NOUN
ftr-444	762	30	that	that	PRON
ftr-444	762	31	russco	russco	PROPN
ftr-444	762	32	pays	pay	VERB
ftr-444	762	33	softco	softco	NOUN
ftr-444	762	34	to	to	PART
ftr-444	762	35	perform	perform	VERB
ftr-444	762	36	them	they	PRON
ftr-444	762	37	or	or	CCONJ
ftr-444	762	38	softco	softco	NOUN
ftr-444	762	39	's	's	PART
ftr-444	762	40	performance	performance	NOUN
ftr-444	762	41	fulfills	fulfill	VERB
ftr-444	762	42	an	an	DET
ftr-444	762	43	obligation	obligation	NOUN
ftr-444	762	44	of	of	ADP
ftr-444	762	45	russco.138	russco.138	PROPN
ftr-444	762	46	this	this	PRON
ftr-444	762	47	might	might	AUX
ftr-444	762	48	be	be	AUX
ftr-444	762	49	true	true	ADJ
ftr-444	762	50	with	with	ADP
ftr-444	762	51	respect	respect	NOUN
ftr-444	762	52	to	to	ADP
ftr-444	762	53	any	any	DET
ftr-444	762	54	"	"	PUNCT
ftr-444	762	55	hot	hot	ADJ
ftr-444	762	56	line	line	NOUN
ftr-444	762	57	"	"	PUNCT
ftr-444	762	58	services	service	NOUN
ftr-444	762	59	which	which	PRON
ftr-444	762	60	russco	russco	NOUN
ftr-444	762	61	has	have	AUX
ftr-444	762	62	included	include	VERB
ftr-444	762	63	in	in	ADP
ftr-444	762	64	the	the	DET
ftr-444	762	65	price	price	NOUN
ftr-444	762	66	it	it	PRON
ftr-444	762	67	charges	charge	VERB
ftr-444	762	68	to	to	ADP
ftr-444	762	69	its	its	PRON
ftr-444	762	70	customers	customer	NOUN
ftr-444	762	71	.	.	PUNCT
ftr-444	763	1	on	on	ADP
ftr-444	763	2	the	the	DET
ftr-444	763	3	other	other	ADJ
ftr-444	763	4	hand	hand	NOUN
ftr-444	763	5	,	,	PUNCT
ftr-444	763	6	if	if	SCONJ
ftr-444	763	7	russco	russco	NOUN
ftr-444	763	8	customers	customer	NOUN
ftr-444	763	9	separately	separately	ADV
ftr-444	763	10	contract	contract	VERB
ftr-444	763	11	and	and	CCONJ
ftr-444	763	12	pay	pay	VERB
ftr-444	763	13	for	for	SCONJ
ftr-444	763	14	services	service	NOUN
ftr-444	763	15	to	to	PART
ftr-444	763	16	be	be	AUX
ftr-444	763	17	supplied	supply	VERB
ftr-444	763	18	by	by	ADP
ftr-444	763	19	softco	softco	NOUN
ftr-444	763	20	,	,	PUNCT
ftr-444	763	21	such	such	ADJ
ftr-444	763	22	services	service	NOUN
ftr-444	763	23	should	should	AUX
ftr-444	763	24	not	not	PART
ftr-444	763	25	be	be	AUX
ftr-444	763	26	deemed	deem	VERB
ftr-444	763	27	to	to	PART
ftr-444	763	28	be	be	AUX
ftr-444	763	29	performed	perform	VERB
ftr-444	763	30	on	on	ADP
ftr-444	763	31	behalf	behalf	NOUN
ftr-444	763	32	of	of	ADP
ftr-444	763	33	russco	russco	NOUN
ftr-444	763	34	.	.	PUNCT
ftr-444	764	1	4	4	X
ftr-444	764	2	.	.	X
ftr-444	764	3	passive	passive	ADJ
ftr-444	764	4	investment	investment	NOUN
ftr-444	764	5	income.-since	income.-since	NOUN
ftr-444	764	6	softco	softco	NOUN
ftr-444	764	7	is	be	AUX
ftr-444	764	8	a	a	DET
ftr-444	764	9	cfc	cfc	NOUN
ftr-444	764	10	,	,	PUNCT
ftr-444	764	11	usco	usco	PROPN
ftr-444	764	12	remains	remain	VERB
ftr-444	764	13	potentially	potentially	ADV
ftr-444	764	14	subject	subject	ADJ
ftr-444	764	15	to	to	ADP
ftr-444	764	16	tax	tax	NOUN
ftr-444	764	17	on	on	ADP
ftr-444	764	18	any	any	DET
ftr-444	764	19	other	other	ADJ
ftr-444	764	20	types	type	NOUN
ftr-444	764	21	of	of	ADP
ftr-444	764	22	subpart	subpart	NOUN
ftr-444	764	23	f	f	PROPN
ftr-444	764	24	income	income	NOUN
ftr-444	764	25	which	which	PRON
ftr-444	764	26	softco	softco	NOUN
ftr-444	764	27	earns	earn	VERB
ftr-444	764	28	.	.	PUNCT
ftr-444	765	1	for	for	ADP
ftr-444	765	2	example	example	NOUN
ftr-444	765	3	,	,	PUNCT
ftr-444	765	4	if	if	SCONJ
ftr-444	765	5	softco	softco	NOUN
ftr-444	765	6	reinvested	reinveste	VERB
ftr-444	765	7	its	its	PRON
ftr-444	765	8	earnings	earning	NOUN
ftr-444	765	9	in	in	ADP
ftr-444	765	10	assets	asset	NOUN
ftr-444	765	11	producing	produce	VERB
ftr-444	765	12	passive	passive	ADJ
ftr-444	765	13	income	income	NOUN
ftr-444	765	14	,	,	PUNCT
ftr-444	765	15	such	such	ADJ
ftr-444	765	16	as	as	ADP
ftr-444	765	17	dividends	dividend	NOUN
ftr-444	765	18	and	and	CCONJ
ftr-444	765	19	interest	interest	NOUN
ftr-444	765	20	,	,	PUNCT
ftr-444	765	21	those	those	DET
ftr-444	765	22	income	income	NOUN
ftr-444	765	23	items	item	NOUN
ftr-444	765	24	could	could	AUX
ftr-444	765	25	result	result	VERB
ftr-444	765	26	in	in	ADP
ftr-444	765	27	a	a	DET
ftr-444	765	28	current	current	ADJ
ftr-444	765	29	tax	tax	NOUN
ftr-444	765	30	on	on	ADP
ftr-444	765	31	usco	usco	PROPN
ftr-444	765	32	under	under	ADP
ftr-444	765	33	subpart	subpart	PROPN
ftr-444	765	34	f.	f.	PROPN
ftr-444	765	35	'3	'3	PROPN
ftr-444	765	36	9	9	NUM
ftr-444	765	37	5	5	NUM
ftr-444	765	38	.	.	PUNCT
ftr-444	765	39	summary.-to	summary.-to	NOUN
ftr-444	765	40	summarize	summarize	VERB
ftr-444	765	41	how	how	SCONJ
ftr-444	765	42	softco	softco	NOUN
ftr-444	765	43	would	would	AUX
ftr-444	765	44	be	be	AUX
ftr-444	765	45	likely	likely	ADJ
ftr-444	765	46	to	to	PART
ftr-444	765	47	be	be	AUX
ftr-444	765	48	treated	treat	VERB
ftr-444	765	49	under	under	ADP
ftr-444	765	50	subpart	subpart	PROPN
ftr-444	765	51	f	f	PROPN
ftr-444	765	52	with	with	ADP
ftr-444	765	53	respect	respect	NOUN
ftr-444	765	54	to	to	ADP
ftr-444	765	55	its	its	PRON
ftr-444	765	56	software	software	NOUN
ftr-444	765	57	operations	operation	NOUN
ftr-444	765	58	,	,	PUNCT
ftr-444	765	59	it	it	PRON
ftr-444	765	60	is	be	AUX
ftr-444	765	61	useful	useful	ADJ
ftr-444	765	62	to	to	PART
ftr-444	765	63	distinguish	distinguish	VERB
ftr-444	765	64	between	between	ADP
ftr-444	765	65	its	its	PRON
ftr-444	765	66	transactions	transaction	NOUN
ftr-444	765	67	with	with	ADP
ftr-444	765	68	the	the	DET
ftr-444	765	69	public	public	NOUN
ftr-444	765	70	and	and	CCONJ
ftr-444	765	71	its	its	PRON
ftr-444	765	72	transactions	transaction	NOUN
ftr-444	765	73	with	with	ADP
ftr-444	765	74	russco	russco	NOUN
ftr-444	765	75	.	.	PUNCT
ftr-444	766	1	with	with	ADP
ftr-444	766	2	respect	respect	NOUN
ftr-444	766	3	to	to	ADP
ftr-444	766	4	its	its	PRON
ftr-444	766	5	transactions	transaction	NOUN
ftr-444	766	6	with	with	ADP
ftr-444	766	7	the	the	DET
ftr-444	766	8	public	public	NOUN
ftr-444	766	9	:	:	PUNCT
ftr-444	766	10	1	1	X
ftr-444	766	11	.	.	X
ftr-444	767	1	as	as	ADP
ftr-444	767	2	to	to	ADP
ftr-444	767	3	programs	program	NOUN
ftr-444	767	4	which	which	PRON
ftr-444	767	5	softco	softco	NOUN
ftr-444	767	6	acquires	acquire	VERB
ftr-444	767	7	from	from	ADP
ftr-444	767	8	usco	usco	PROPN
ftr-444	767	9	and	and	CCONJ
ftr-444	767	10	does	do	AUX
ftr-444	767	11	not	not	PART
ftr-444	767	12	modify	modify	VERB
ftr-444	767	13	,	,	PUNCT
ftr-444	767	14	income	income	NOUN
ftr-444	767	15	from	from	ADP
ftr-444	767	16	sales	sale	NOUN
ftr-444	767	17	,	,	PUNCT
ftr-444	767	18	rents	rent	NOUN
ftr-444	767	19	and	and	CCONJ
ftr-444	767	20	royalties	royalty	NOUN
ftr-444	767	21	will	will	AUX
ftr-444	767	22	constitute	constitute	VERB
ftr-444	767	23	subpart	subpart	NOUN
ftr-444	767	24	f	f	PROPN
ftr-444	767	25	income	income	NOUN
ftr-444	767	26	.	.	PUNCT
ftr-444	768	1	2	2	X
ftr-444	768	2	.	.	X
ftr-444	768	3	as	as	SCONJ
ftr-444	768	4	to	to	PART
ftr-444	768	5	income	income	VERB
ftr-444	768	6	from	from	ADP
ftr-444	768	7	programs	program	NOUN
ftr-444	768	8	which	which	PRON
ftr-444	768	9	softco	softco	VERB
ftr-444	768	10	itself	itself	PRON
ftr-444	768	11	develops	develop	VERB
ftr-444	768	12	:	:	PUNCT
ftr-444	768	13	(	(	PUNCT
ftr-444	768	14	a	a	X
ftr-444	768	15	)	)	PUNCT
ftr-444	768	16	income	income	NOUN
ftr-444	768	17	from	from	ADP
ftr-444	768	18	sales	sale	NOUN
ftr-444	768	19	will	will	AUX
ftr-444	768	20	not	not	PART
ftr-444	768	21	constitute	constitute	VERB
ftr-444	768	22	subpart	subpart	NOUN
ftr-444	768	23	f	f	PROPN
ftr-444	768	24	income	income	NOUN
ftr-444	768	25	;	;	PUNCT
ftr-444	768	26	(	(	PUNCT
ftr-444	768	27	b	b	X
ftr-444	768	28	)	)	PUNCT
ftr-444	768	29	income	income	NOUN
ftr-444	768	30	from	from	ADP
ftr-444	768	31	rents	rent	NOUN
ftr-444	768	32	and	and	CCONJ
ftr-444	768	33	royalties	royalty	NOUN
ftr-444	768	34	will	will	AUX
ftr-444	768	35	constitute	constitute	VERB
ftr-444	768	36	subpart	subpart	NOUN
ftr-444	768	37	f	f	PROPN
ftr-444	768	38	income	income	NOUN
ftr-444	768	39	if	if	SCONJ
ftr-444	768	40	the	the	DET
ftr-444	768	41	activities	activity	NOUN
ftr-444	768	42	of	of	ADP
ftr-444	768	43	the	the	DET
ftr-444	768	44	independent	independent	ADJ
ftr-444	768	45	contractor	contractor	NOUN
ftr-444	768	46	programmers	programmer	NOUN
ftr-444	768	47	are	be	AUX
ftr-444	768	48	disregarded	disregarded	ADJ
ftr-444	768	49	;	;	PUNCT
ftr-444	768	50	otherwise	otherwise	ADV
ftr-444	768	51	it	it	PRON
ftr-444	768	52	will	will	AUX
ftr-444	768	53	not	not	PART
ftr-444	768	54	.	.	PUNCT
ftr-444	769	1	3	3	X
ftr-444	769	2	.	.	X
ftr-444	769	3	as	as	ADP
ftr-444	769	4	to	to	ADP
ftr-444	769	5	programs	program	NOUN
ftr-444	769	6	which	which	PRON
ftr-444	769	7	softco	softco	NOUN
ftr-444	769	8	acquires	acquire	VERB
ftr-444	769	9	from	from	ADP
ftr-444	769	10	usco	usco	PROPN
ftr-444	769	11	and	and	CCONJ
ftr-444	769	12	modifies	modify	VERB
ftr-444	769	13	,	,	PUNCT
ftr-444	769	14	income	income	NOUN
ftr-444	769	15	from	from	ADP
ftr-444	769	16	sales	sale	NOUN
ftr-444	769	17	,	,	PUNCT
ftr-444	769	18	rents	rent	NOUN
ftr-444	769	19	and	and	CCONJ
ftr-444	769	20	royalties	royalty	NOUN
ftr-444	769	21	will	will	AUX
ftr-444	769	22	produce	produce	VERB
ftr-444	769	23	subpart	subpart	NOUN
ftr-444	769	24	f	f	PROPN
ftr-444	769	25	income	income	NOUN
ftr-444	769	26	if	if	SCONJ
ftr-444	769	27	the	the	DET
ftr-444	769	28	activities	activity	NOUN
ftr-444	769	29	of	of	ADP
ftr-444	769	30	the	the	DET
ftr-444	769	31	independent	independent	ADJ
ftr-444	769	32	contractor	contractor	NOUN
ftr-444	769	33	programmers	programmer	NOUN
ftr-444	769	34	are	be	AUX
ftr-444	769	35	disregarded	disregarded	ADJ
ftr-444	769	36	;	;	PUNCT
ftr-444	769	37	if	if	SCONJ
ftr-444	769	38	not	not	PART
ftr-444	769	39	,	,	PUNCT
ftr-444	769	40	the	the	DET
ftr-444	769	41	outcome	outcome	NOUN
ftr-444	769	42	would	would	AUX
ftr-444	769	43	depend	depend	VERB
ftr-444	769	44	upon	upon	SCONJ
ftr-444	769	45	whether	whether	SCONJ
ftr-444	769	46	the	the	DET
ftr-444	769	47	modification	modification	NOUN
ftr-444	769	48	is	be	AUX
ftr-444	769	49	sufficient	sufficient	ADJ
ftr-444	769	50	to	to	PART
ftr-444	769	51	result	result	VERB
ftr-444	769	52	in	in	ADP
ftr-444	769	53	a	a	DET
ftr-444	769	54	"	"	PUNCT
ftr-444	769	55	transformation	transformation	NOUN
ftr-444	769	56	"	"	PUNCT
ftr-444	769	57	of	of	ADP
ftr-444	769	58	the	the	DET
ftr-444	769	59	property	property	NOUN
ftr-444	769	60	.	.	PUNCT
ftr-444	770	1	137	137	NUM
ftr-444	770	2	.	.	PUNCT
ftr-444	771	1	see	see	VERB
ftr-444	771	2	regs	reg	NOUN
ftr-444	771	3	.	.	PUNCT
ftr-444	772	1	§	§	PROPN
ftr-444	772	2	1.954	1.954	NUM
ftr-444	772	3	-	-	SYM
ftr-444	772	4	4(b)(3	4(b)(3	NUM
ftr-444	772	5	)	)	PUNCT
ftr-444	772	6	ex	ex	NOUN
ftr-444	772	7	.	.	NOUN
ftr-444	772	8	2	2	NUM
ftr-444	772	9	.	.	NUM
ftr-444	772	10	138	138	NUM
ftr-444	772	11	.	.	PUNCT
ftr-444	773	1	see	see	VERB
ftr-444	773	2	regs	reg	NOUN
ftr-444	773	3	.	.	PUNCT
ftr-444	774	1	§	§	PROPN
ftr-444	774	2	1.954	1.954	NUM
ftr-444	774	3	-	-	PUNCT
ftr-444	774	4	4(b)(1)(i)-(ii	4(b)(1)(i)-(ii	NUM
ftr-444	774	5	)	)	PUNCT
ftr-444	774	6	.	.	PUNCT
ftr-444	775	1	139	139	NUM
ftr-444	775	2	.	.	PUNCT
ftr-444	776	1	see	see	VERB
ftr-444	776	2	irc	irc	PROPN
ftr-444	776	3	§	§	PROPN
ftr-444	776	4	954(a)(1	954(a)(1	NUM
ftr-444	776	5	)	)	PUNCT
ftr-444	776	6	.	.	PUNCT
ftr-444	777	1	[	[	X
ftr-444	777	2	vol	vol	NOUN
ftr-444	777	3	4:4	4:4	NUM
ftr-444	777	4	taration	taration	NOUN
ftr-444	777	5	of	of	ADP
ftr-444	777	6	electronic	electronic	ADJ
ftr-444	777	7	comnmerce	comnmerce	NOUN
ftr-444	777	8	4	4	NUM
ftr-444	777	9	.	.	PUNCT
ftr-444	777	10	services	service	NOUN
ftr-444	777	11	income	income	NOUN
ftr-444	777	12	will	will	AUX
ftr-444	777	13	constitute	constitute	VERB
ftr-444	777	14	subpart	subpart	NOUN
ftr-444	777	15	f	f	PROPN
ftr-444	777	16	income	income	NOUN
ftr-444	777	17	only	only	ADV
ftr-444	777	18	if	if	SCONJ
ftr-444	777	19	usco	usco	PROPN
ftr-444	777	20	is	be	AUX
ftr-444	777	21	deemed	deem	VERB
ftr-444	777	22	to	to	PART
ftr-444	777	23	be	be	AUX
ftr-444	777	24	providing	provide	VERB
ftr-444	777	25	"	"	PUNCT
ftr-444	777	26	substantial	substantial	ADJ
ftr-444	777	27	assistance	assistance	NOUN
ftr-444	777	28	"	"	PUNCT
ftr-444	777	29	to	to	PART
ftr-444	777	30	softco	softco	VERB
ftr-444	777	31	by	by	ADP
ftr-444	777	32	permitting	permit	VERB
ftr-444	777	33	its	its	PRON
ftr-444	777	34	programmers	programmer	NOUN
ftr-444	777	35	to	to	PART
ftr-444	777	36	work	work	VERB
ftr-444	777	37	for	for	ADP
ftr-444	777	38	softco	softco	NOUN
ftr-444	777	39	and	and	CCONJ
ftr-444	777	40	then	then	ADV
ftr-444	777	41	only	only	ADV
ftr-444	777	42	in	in	ADP
ftr-444	777	43	cases	case	NOUN
ftr-444	777	44	where	where	SCONJ
ftr-444	777	45	usco	usco	ADJ
ftr-444	777	46	personnel	personnel	NOUN
ftr-444	777	47	have	have	AUX
ftr-444	777	48	actually	actually	ADV
ftr-444	777	49	assisted	assist	VERB
ftr-444	777	50	in	in	ADP
ftr-444	777	51	performing	perform	VERB
ftr-444	777	52	the	the	DET
ftr-444	777	53	services	service	NOUN
ftr-444	777	54	.	.	PUNCT
ftr-444	778	1	with	with	ADP
ftr-444	778	2	respect	respect	NOUN
ftr-444	778	3	to	to	ADP
ftr-444	778	4	transactions	transaction	NOUN
ftr-444	778	5	with	with	ADP
ftr-444	778	6	russco	russco	NOUN
ftr-444	778	7	:	:	PUNCT
ftr-444	778	8	1	1	X
ftr-444	778	9	.	.	PUNCT
ftr-444	778	10	exclusive	exclusive	ADJ
ftr-444	778	11	licenses	license	NOUN
ftr-444	778	12	of	of	ADP
ftr-444	778	13	programs	program	NOUN
ftr-444	778	14	,	,	PUNCT
ftr-444	778	15	characterized	characterize	VERB
ftr-444	778	16	as	as	ADP
ftr-444	778	17	sales	sale	NOUN
ftr-444	778	18	,	,	PUNCT
ftr-444	778	19	will	will	AUX
ftr-444	778	20	constitute	constitute	VERB
ftr-444	778	21	subpart	subpart	NOUN
ftr-444	778	22	f	f	PROPN
ftr-444	778	23	income	income	NOUN
ftr-444	778	24	unless	unless	SCONJ
ftr-444	778	25	softco	softco	NOUN
ftr-444	778	26	is	be	AUX
ftr-444	778	27	deemed	deem	VERB
ftr-444	778	28	to	to	PART
ftr-444	778	29	have	have	AUX
ftr-444	778	30	"	"	PUNCT
ftr-444	778	31	produced	produce	VERB
ftr-444	778	32	"	"	PUNCT
ftr-444	778	33	the	the	DET
ftr-444	778	34	programs	program	NOUN
ftr-444	778	35	.	.	PUNCT
ftr-444	779	1	2	2	X
ftr-444	779	2	.	.	X
ftr-444	779	3	nonexclusive	nonexclusive	ADJ
ftr-444	779	4	licenses	license	NOUN
ftr-444	779	5	of	of	ADP
ftr-444	779	6	programs	program	NOUN
ftr-444	779	7	,	,	PUNCT
ftr-444	779	8	giving	give	VERB
ftr-444	779	9	rise	rise	NOUN
ftr-444	779	10	to	to	ADP
ftr-444	779	11	income	income	NOUN
ftr-444	779	12	characterized	characterize	VERB
ftr-444	779	13	as	as	ADP
ftr-444	779	14	royalties	royalty	NOUN
ftr-444	779	15	,	,	PUNCT
ftr-444	779	16	will	will	AUX
ftr-444	779	17	constitute	constitute	VERB
ftr-444	779	18	subpart	subpart	NOUN
ftr-444	779	19	f	f	PROPN
ftr-444	779	20	income	income	NOUN
ftr-444	779	21	.	.	PUNCT
ftr-444	780	1	3	3	X
ftr-444	780	2	.	.	X
ftr-444	780	3	income	income	NOUN
ftr-444	780	4	from	from	ADP
ftr-444	780	5	the	the	DET
ftr-444	780	6	performance	performance	NOUN
ftr-444	780	7	of	of	ADP
ftr-444	780	8	services	service	NOUN
ftr-444	780	9	for	for	ADP
ftr-444	780	10	customers	customer	NOUN
ftr-444	780	11	of	of	ADP
ftr-444	780	12	russco	russco	NOUN
ftr-444	780	13	will	will	AUX
ftr-444	780	14	constitute	constitute	VERB
ftr-444	780	15	subpart	subpart	NOUN
ftr-444	780	16	f	f	PROPN
ftr-444	780	17	income	income	NOUN
ftr-444	780	18	if	if	SCONJ
ftr-444	780	19	the	the	DET
ftr-444	780	20	services	service	NOUN
ftr-444	780	21	are	be	AUX
ftr-444	780	22	paid	pay	VERB
ftr-444	780	23	for	for	ADP
ftr-444	780	24	,	,	PUNCT
ftr-444	780	25	or	or	CCONJ
ftr-444	780	26	discharge	discharge	VERB
ftr-444	780	27	a	a	DET
ftr-444	780	28	warranty	warranty	NOUN
ftr-444	780	29	or	or	CCONJ
ftr-444	780	30	other	other	ADJ
ftr-444	780	31	obligation	obligation	NOUN
ftr-444	780	32	of	of	ADP
ftr-444	780	33	,	,	PUNCT
ftr-444	780	34	russco	russco	NOUN
ftr-444	780	35	;	;	PUNCT
ftr-444	780	36	otherwise	otherwise	ADV
ftr-444	780	37	it	it	PRON
ftr-444	780	38	will	will	AUX
ftr-444	780	39	not	not	PART
ftr-444	780	40	.	.	PUNCT
ftr-444	781	1	b.	b.	PROPN
ftr-444	781	2	taxation	taxation	PROPN
ftr-444	781	3	of	of	ADP
ftr-444	781	4	u.s	u.s	PROPN
ftr-444	781	5	.	.	PROPN
ftr-444	781	6	individual	individual	ADJ
ftr-444	781	7	shareholders	shareholder	NOUN
ftr-444	781	8	controlling	control	VERB
ftr-444	781	9	softco	softco	NOUN
ftr-444	781	10	in	in	ADP
ftr-444	781	11	the	the	DET
ftr-444	781	12	second	second	ADJ
ftr-444	781	13	scenario	scenario	NOUN
ftr-444	781	14	set	set	VERB
ftr-444	781	15	forth	forth	ADP
ftr-444	781	16	at	at	ADP
ftr-444	781	17	the	the	DET
ftr-444	781	18	beginning	beginning	NOUN
ftr-444	781	19	of	of	ADP
ftr-444	781	20	this	this	DET
ftr-444	781	21	paper	paper	NOUN
ftr-444	781	22	,	,	PUNCT
ftr-444	781	23	softco	softco	PROPN
ftr-444	781	24	is	be	AUX
ftr-444	781	25	wholly	wholly	ADV
ftr-444	781	26	-	-	PUNCT
ftr-444	781	27	owned	own	VERB
ftr-444	781	28	by	by	ADP
ftr-444	781	29	four	four	NUM
ftr-444	781	30	u.s	u.s	PROPN
ftr-444	781	31	.	.	PROPN
ftr-444	781	32	individuals	individual	NOUN
ftr-444	781	33	.	.	PUNCT
ftr-444	782	1	under	under	ADP
ftr-444	782	2	these	these	DET
ftr-444	782	3	circumstances	circumstance	NOUN
ftr-444	782	4	,	,	PUNCT
ftr-444	782	5	softco	softco	NOUN
ftr-444	782	6	will	will	AUX
ftr-444	782	7	not	not	PART
ftr-444	782	8	only	only	ADV
ftr-444	782	9	be	be	AUX
ftr-444	782	10	a	a	DET
ftr-444	782	11	cfc	cfc	NOUN
ftr-444	782	12	,	,	PUNCT
ftr-444	782	13	but	but	CCONJ
ftr-444	782	14	potentially	potentially	ADV
ftr-444	782	15	a	a	DET
ftr-444	782	16	foreign	foreign	ADJ
ftr-444	782	17	personal	personal	ADJ
ftr-444	782	18	holding	hold	VERB
ftr-444	782	19	company	company	NOUN
ftr-444	782	20	(	(	PUNCT
ftr-444	782	21	fphc	fphc	NOUN
ftr-444	782	22	)	)	PUNCT
ftr-444	782	23	as	as	ADP
ftr-444	782	24	well.1	well.1	ADV
ftr-444	782	25	"	"	PUNCT
ftr-444	782	26	'	'	PUNCT
ftr-444	782	27	if	if	SCONJ
ftr-444	782	28	softco	softco	NOUN
ftr-444	782	29	were	be	AUX
ftr-444	782	30	a	a	DET
ftr-444	782	31	fphc	fphc	NOUN
ftr-444	782	32	,	,	PUNCT
ftr-444	782	33	its	its	PRON
ftr-444	782	34	u.s	u.s	PROPN
ftr-444	782	35	.	.	PROPN
ftr-444	782	36	shareholders	shareholder	NOUN
ftr-444	782	37	would	would	AUX
ftr-444	782	38	be	be	AUX
ftr-444	782	39	required	require	VERB
ftr-444	782	40	to	to	PART
ftr-444	782	41	include	include	VERB
ftr-444	782	42	currently	currently	ADV
ftr-444	782	43	in	in	ADP
ftr-444	782	44	taxable	taxable	ADJ
ftr-444	782	45	income	income	NOUN
ftr-444	782	46	their	their	PRON
ftr-444	782	47	respective	respective	ADJ
ftr-444	782	48	shares	share	NOUN
ftr-444	782	49	of	of	ADP
ftr-444	782	50	softco	softco	NOUN
ftr-444	782	51	's	's	PART
ftr-444	782	52	entire	entire	ADJ
ftr-444	782	53	undistributed	undistributed	ADJ
ftr-444	782	54	income	income	NOUN
ftr-444	782	55	.	.	PUNCT
ftr-444	782	56	'	'	PUNCT
ftr-444	783	1	4	4	NUM
ftr-444	783	2	'	'	PART
ftr-444	783	3	softco	softco	NOUN
ftr-444	783	4	would	would	AUX
ftr-444	783	5	still	still	ADV
ftr-444	783	6	be	be	AUX
ftr-444	783	7	a	a	DET
ftr-444	783	8	cfc	cfc	NOUN
ftr-444	783	9	;	;	PUNCT
ftr-444	783	10	usco	usco	PROPN
ftr-444	783	11	and	and	CCONJ
ftr-444	783	12	russco	russco	NOUN
ftr-444	783	13	would	would	AUX
ftr-444	783	14	remain	remain	VERB
ftr-444	783	15	related	related	ADJ
ftr-444	783	16	persons	person	NOUN
ftr-444	783	17	with	with	ADP
ftr-444	783	18	respect	respect	NOUN
ftr-444	783	19	to	to	ADP
ftr-444	783	20	it	it	PRON
ftr-444	783	21	;	;	PUNCT
ftr-444	783	22	"	"	PUNCT
ftr-444	783	23	2	2	NUM
ftr-444	783	24	and	and	CCONJ
ftr-444	783	25	subpart	subpart	NOUN
ftr-444	783	26	f	f	PROPN
ftr-444	783	27	would	would	AUX
ftr-444	783	28	apply	apply	VERB
ftr-444	783	29	in	in	ADP
ftr-444	783	30	essentially	essentially	ADV
ftr-444	783	31	the	the	DET
ftr-444	783	32	same	same	ADJ
ftr-444	783	33	way	way	NOUN
ftr-444	783	34	as	as	SCONJ
ftr-444	783	35	discussed	discuss	VERB
ftr-444	783	36	above	above	ADV
ftr-444	783	37	.	.	PUNCT
ftr-444	784	1	amounts	amount	VERB
ftr-444	784	2	taxable	taxable	ADJ
ftr-444	784	3	to	to	ADP
ftr-444	784	4	the	the	DET
ftr-444	784	5	individuals	individual	NOUN
ftr-444	784	6	as	as	ADP
ftr-444	784	7	subpart	subpart	NOUN
ftr-444	784	8	f	f	PROPN
ftr-444	784	9	income	income	NOUN
ftr-444	784	10	will	will	AUX
ftr-444	784	11	be	be	AUX
ftr-444	784	12	includible	includible	ADJ
ftr-444	784	13	by	by	ADP
ftr-444	784	14	them	they	PRON
ftr-444	784	15	under	under	ADP
ftr-444	784	16	the	the	DET
ftr-444	784	17	cfc	cfc	PROPN
ftr-444	784	18	rules	rule	NOUN
ftr-444	784	19	and	and	CCONJ
ftr-444	784	20	not	not	PART
ftr-444	784	21	under	under	ADP
ftr-444	784	22	the	the	DET
ftr-444	784	23	fphc	fphc	ADJ
ftr-444	784	24	rules,'4	rules,'4	NOUN
ftr-444	784	25	but	but	CCONJ
ftr-444	784	26	amounts	amount	NOUN
ftr-444	784	27	which	which	PRON
ftr-444	784	28	are	be	AUX
ftr-444	784	29	not	not	PART
ftr-444	784	30	subpart	subpart	NOUN
ftr-444	784	31	f	f	PROPN
ftr-444	784	32	income	income	NOUN
ftr-444	784	33	may	may	AUX
ftr-444	784	34	be	be	AUX
ftr-444	784	35	includible	includible	ADJ
ftr-444	784	36	under	under	ADP
ftr-444	784	37	the	the	DET
ftr-444	784	38	fphc	fphc	ADJ
ftr-444	784	39	rules	rule	NOUN
ftr-444	784	40	even	even	ADV
ftr-444	784	41	if	if	SCONJ
ftr-444	784	42	not	not	PART
ftr-444	784	43	includible	includible	VERB
ftr-444	784	44	under	under	ADP
ftr-444	784	45	the	the	DET
ftr-444	784	46	cfc	cfc	PROPN
ftr-444	784	47	rules	rule	NOUN
ftr-444	784	48	.	.	PUNCT
ftr-444	785	1	softco	softco	NOUN
ftr-444	785	2	will	will	AUX
ftr-444	785	3	be	be	AUX
ftr-444	785	4	a	a	DET
ftr-444	785	5	fphc	fphc	NOUN
ftr-444	785	6	only	only	ADV
ftr-444	785	7	if	if	SCONJ
ftr-444	785	8	more	more	ADJ
ftr-444	785	9	than	than	ADP
ftr-444	785	10	60	60	NUM
ftr-444	785	11	%	%	NOUN
ftr-444	785	12	(	(	PUNCT
ftr-444	785	13	in	in	ADP
ftr-444	785	14	the	the	DET
ftr-444	785	15	first	first	ADJ
ftr-444	785	16	applicable	applicable	ADJ
ftr-444	785	17	year	year	NOUN
ftr-444	785	18	,	,	PUNCT
ftr-444	785	19	and	and	CCONJ
ftr-444	785	20	50	50	NUM
ftr-444	785	21	%	%	NOUN
ftr-444	785	22	thereafter	thereafter	ADV
ftr-444	785	23	)	)	PUNCT
ftr-444	785	24	of	of	ADP
ftr-444	785	25	its	its	PRON
ftr-444	785	26	gross	gross	ADJ
ftr-444	785	27	income	income	NOUN
ftr-444	785	28	consists	consist	VERB
ftr-444	785	29	of	of	ADP
ftr-444	785	30	foreign	foreign	ADJ
ftr-444	785	31	personal	personal	ADJ
ftr-444	785	32	holding	hold	VERB
ftr-444	785	33	company	company	NOUN
ftr-444	785	34	income	income	NOUN
ftr-444	785	35	.	.	PUNCT
ftr-444	785	36	'	'	PUNCT
ftr-444	786	1	"	"	PUNCT
ftr-444	786	2	income	income	NOUN
ftr-444	786	3	from	from	ADP
ftr-444	786	4	sales	sale	NOUN
ftr-444	786	5	or	or	CCONJ
ftr-444	786	6	the	the	DET
ftr-444	786	7	performance	performance	NOUN
ftr-444	786	8	of	of	ADP
ftr-444	786	9	140	140	NUM
ftr-444	786	10	.	.	PUNCT
ftr-444	787	1	a	a	DET
ftr-444	787	2	foreign	foreign	ADJ
ftr-444	787	3	corporation	corporation	NOUN
ftr-444	787	4	may	may	AUX
ftr-444	787	5	be	be	AUX
ftr-444	787	6	a	a	DET
ftr-444	787	7	fphc	fphc	NOUN
ftr-444	787	8	if	if	SCONJ
ftr-444	787	9	more	more	ADJ
ftr-444	787	10	than	than	ADP
ftr-444	787	11	50	50	NUM
ftr-444	787	12	%	%	NOUN
ftr-444	787	13	of	of	ADP
ftr-444	787	14	the	the	DET
ftr-444	787	15	voting	voting	NOUN
ftr-444	787	16	power	power	NOUN
ftr-444	787	17	or	or	CCONJ
ftr-444	787	18	value	value	NOUN
ftr-444	787	19	of	of	ADP
ftr-444	787	20	its	its	PRON
ftr-444	787	21	stock	stock	NOUN
ftr-444	787	22	is	be	AUX
ftr-444	787	23	owned	own	VERB
ftr-444	787	24	directly	directly	ADV
ftr-444	787	25	or	or	CCONJ
ftr-444	787	26	indirectly	indirectly	ADV
ftr-444	787	27	by	by	ADP
ftr-444	787	28	five	five	NUM
ftr-444	787	29	or	or	CCONJ
ftr-444	787	30	fewer	few	ADJ
ftr-444	787	31	u.s	u.s	PROPN
ftr-444	787	32	.	.	PROPN
ftr-444	787	33	individuals	individual	NOUN
ftr-444	787	34	.	.	PUNCT
ftr-444	788	1	see	see	VERB
ftr-444	788	2	irc	irc	PROPN
ftr-444	788	3	§	§	PROPN
ftr-444	788	4	552(a)(2	552(a)(2	PROPN
ftr-444	788	5	)	)	PUNCT
ftr-444	788	6	.	.	PUNCT
ftr-444	789	1	141	141	NUM
ftr-444	789	2	.	.	PUNCT
ftr-444	789	3	see	see	VERB
ftr-444	789	4	irc	irc	PROPN
ftr-444	789	5	§	§	PROPN
ftr-444	789	6	551	551	NUM
ftr-444	789	7	.	.	PUNCT
ftr-444	789	8	142	142	NUM
ftr-444	789	9	.	.	PUNCT
ftr-444	790	1	under	under	ADP
ftr-444	790	2	§	§	PROPN
ftr-444	790	3	954(d)(3	954(d)(3	NOUN
ftr-444	790	4	)	)	PUNCT
ftr-444	790	5	,	,	PUNCT
ftr-444	790	6	a	a	DET
ftr-444	790	7	person	person	NOUN
ftr-444	790	8	or	or	CCONJ
ftr-444	790	9	entity	entity	NOUN
ftr-444	790	10	is	be	AUX
ftr-444	790	11	a	a	DET
ftr-444	790	12	related	related	ADJ
ftr-444	790	13	person	person	NOUN
ftr-444	790	14	with	with	ADP
ftr-444	790	15	respect	respect	NOUN
ftr-444	790	16	to	to	ADP
ftr-444	790	17	a	a	DET
ftr-444	790	18	cfc	cfc	NOUN
ftr-444	790	19	if	if	SCONJ
ftr-444	790	20	it	it	PRON
ftr-444	790	21	owns	own	VERB
ftr-444	790	22	,	,	PUNCT
ftr-444	790	23	directly	directly	ADV
ftr-444	790	24	or	or	CCONJ
ftr-444	790	25	indirectly	indirectly	ADV
ftr-444	790	26	,	,	PUNCT
ftr-444	790	27	more	more	ADJ
ftr-444	790	28	than	than	ADP
ftr-444	790	29	50	50	NUM
ftr-444	790	30	%	%	NOUN
ftr-444	790	31	of	of	ADP
ftr-444	790	32	the	the	DET
ftr-444	790	33	voting	voting	NOUN
ftr-444	790	34	power	power	NOUN
ftr-444	790	35	or	or	CCONJ
ftr-444	790	36	value	value	NOUN
ftr-444	790	37	of	of	ADP
ftr-444	790	38	the	the	DET
ftr-444	790	39	cfc	cfc	NOUN
ftr-444	790	40	's	's	PART
ftr-444	790	41	stock	stock	NOUN
ftr-444	790	42	,	,	PUNCT
ftr-444	790	43	or	or	CCONJ
ftr-444	790	44	both	both	DET
ftr-444	790	45	it	it	PRON
ftr-444	790	46	and	and	CCONJ
ftr-444	790	47	the	the	DET
ftr-444	790	48	cfc	cfc	PROPN
ftr-444	790	49	are	be	AUX
ftr-444	790	50	controlled	control	VERB
ftr-444	790	51	by	by	ADP
ftr-444	790	52	the	the	DET
ftr-444	790	53	same	same	ADJ
ftr-444	790	54	person	person	NOUN
ftr-444	790	55	or	or	CCONJ
ftr-444	790	56	entity	entity	NOUN
ftr-444	790	57	.	.	PUNCT
ftr-444	791	1	143	143	X
ftr-444	791	2	.	.	PUNCT
ftr-444	791	3	see	see	VERB
ftr-444	791	4	irc	irc	PROPN
ftr-444	791	5	§	§	PROPN
ftr-444	791	6	951(d	951(d	PROPN
ftr-444	791	7	)	)	PUNCT
ftr-444	791	8	.	.	PUNCT
ftr-444	792	1	144	144	NUM
ftr-444	792	2	.	.	PUNCT
ftr-444	792	3	see	see	VERB
ftr-444	792	4	irc	irc	PROPN
ftr-444	792	5	§	§	PROPN
ftr-444	792	6	552(a)(1	552(a)(1	PROPN
ftr-444	792	7	)	)	PUNCT
ftr-444	792	8	.	.	PUNCT
ftr-444	793	1	19991	19991	NUM
ftr-444	793	2	florida	florida	PROPN
ftr-444	793	3	tax	tax	PROPN
ftr-444	793	4	review	review	NOUN
ftr-444	793	5	services	service	NOUN
ftr-444	793	6	does	do	AUX
ftr-444	793	7	not	not	PART
ftr-444	793	8	constitute	constitute	VERB
ftr-444	793	9	fphc	fphc	ADJ
ftr-444	793	10	income	income	NOUN
ftr-444	793	11	under	under	ADP
ftr-444	793	12	any	any	DET
ftr-444	793	13	circumstances	circumstance	NOUN
ftr-444	793	14	.	.	PUNCT
ftr-444	794	1	45	45	NUM
ftr-444	794	2	accordingly	accordingly	ADV
ftr-444	794	3	,	,	PUNCT
ftr-444	794	4	if	if	SCONJ
ftr-444	794	5	the	the	DET
ftr-444	794	6	gross	gross	ADJ
ftr-444	794	7	income	income	NOUN
ftr-444	794	8	derived	derive	VERB
ftr-444	794	9	by	by	ADP
ftr-444	794	10	softco	softco	NOUN
ftr-444	794	11	from	from	ADP
ftr-444	794	12	transactions	transaction	NOUN
ftr-444	794	13	which	which	PRON
ftr-444	794	14	are	be	AUX
ftr-444	794	15	characterized	characterize	VERB
ftr-444	794	16	as	as	ADP
ftr-444	794	17	sales	sale	NOUN
ftr-444	794	18	or	or	CCONJ
ftr-444	794	19	services	service	NOUN
ftr-444	794	20	constitutes	constitute	VERB
ftr-444	794	21	more	more	ADJ
ftr-444	794	22	than	than	ADP
ftr-444	794	23	40	40	NUM
ftr-444	794	24	%	%	NOUN
ftr-444	794	25	of	of	ADP
ftr-444	794	26	softco	softco	NOUN
ftr-444	794	27	's	's	PART
ftr-444	794	28	gross	gross	ADJ
ftr-444	794	29	income	income	NOUN
ftr-444	794	30	,	,	PUNCT
ftr-444	794	31	softco	softco	NOUN
ftr-444	794	32	will	will	AUX
ftr-444	794	33	not	not	PART
ftr-444	794	34	be	be	AUX
ftr-444	794	35	a	a	DET
ftr-444	794	36	fphc	fphc	NOUN
ftr-444	794	37	without	without	ADP
ftr-444	794	38	regard	regard	NOUN
ftr-444	794	39	to	to	ADP
ftr-444	794	40	any	any	DET
ftr-444	794	41	"	"	PUNCT
ftr-444	794	42	active	active	ADJ
ftr-444	794	43	business	business	NOUN
ftr-444	794	44	"	"	PUNCT
ftr-444	794	45	or	or	CCONJ
ftr-444	794	46	"	"	PUNCT
ftr-444	794	47	production	production	NOUN
ftr-444	794	48	"	"	PUNCT
ftr-444	794	49	tests	test	NOUN
ftr-444	794	50	.	.	PUNCT
ftr-444	795	1	if	if	SCONJ
ftr-444	795	2	this	this	PRON
ftr-444	795	3	is	be	AUX
ftr-444	795	4	not	not	PART
ftr-444	795	5	true	true	ADJ
ftr-444	795	6	,	,	PUNCT
ftr-444	795	7	the	the	DET
ftr-444	795	8	status	status	NOUN
ftr-444	795	9	of	of	ADP
ftr-444	795	10	softco	softco	NOUN
ftr-444	795	11	as	as	ADP
ftr-444	795	12	a	a	DET
ftr-444	795	13	fphc	fphc	NOUN
ftr-444	795	14	will	will	AUX
ftr-444	795	15	depend	depend	VERB
ftr-444	795	16	upon	upon	SCONJ
ftr-444	795	17	the	the	DET
ftr-444	795	18	characterization	characterization	NOUN
ftr-444	795	19	of	of	ADP
ftr-444	795	20	its	its	PRON
ftr-444	795	21	royalty	royalty	NOUN
ftr-444	795	22	income	income	NOUN
ftr-444	795	23	.	.	PUNCT
ftr-444	796	1	(	(	PUNCT
ftr-444	796	2	rental	rental	ADJ
ftr-444	796	3	income	income	NOUN
ftr-444	796	4	constitutes	constitute	VERB
ftr-444	796	5	fphc	fphc	ADJ
ftr-444	796	6	income	income	NOUN
ftr-444	796	7	unless	unless	SCONJ
ftr-444	796	8	it	it	PRON
ftr-444	796	9	constitutes	constitute	VERB
ftr-444	796	10	50	50	NUM
ftr-444	796	11	%	%	NOUN
ftr-444	796	12	or	or	CCONJ
ftr-444	796	13	more	more	ADJ
ftr-444	796	14	of	of	ADP
ftr-444	796	15	total	total	ADJ
ftr-444	796	16	gross	gross	ADJ
ftr-444	796	17	income,"46	income,"46	NOUN
ftr-444	796	18	which	which	PRON
ftr-444	796	19	seems	seem	VERB
ftr-444	796	20	at	at	ADV
ftr-444	796	21	least	least	ADJ
ftr-444	796	22	highly	highly	ADV
ftr-444	796	23	unlikely	unlikely	ADJ
ftr-444	796	24	in	in	ADP
ftr-444	796	25	the	the	DET
ftr-444	796	26	softco	softco	NOUN
ftr-444	796	27	case	case	NOUN
ftr-444	796	28	.	.	PUNCT
ftr-444	796	29	)	)	PUNCT
ftr-444	797	1	royalties	royalty	NOUN
ftr-444	797	2	generally	generally	ADV
ftr-444	797	3	constitute	constitute	VERB
ftr-444	797	4	fphc	fphc	ADJ
ftr-444	797	5	income	income	NOUN
ftr-444	797	6	,	,	PUNCT
ftr-444	797	7	but	but	CCONJ
ftr-444	797	8	there	there	PRON
ftr-444	797	9	is	be	VERB
ftr-444	797	10	an	an	DET
ftr-444	797	11	exception	exception	NOUN
ftr-444	797	12	for	for	ADP
ftr-444	797	13	"	"	PUNCT
ftr-444	797	14	active	active	ADJ
ftr-444	797	15	business	business	NOUN
ftr-444	797	16	computer	computer	NOUN
ftr-444	797	17	software	software	NOUN
ftr-444	797	18	royalties	royalty	NOUN
ftr-444	797	19	.	.	PUNCT
ftr-444	797	20	'	'	PUNCT
ftr-444	798	1	47	47	NUM
ftr-444	798	2	it	it	PRON
ftr-444	798	3	would	would	AUX
ftr-444	798	4	be	be	AUX
ftr-444	798	5	too	too	ADV
ftr-444	798	6	much	much	ADJ
ftr-444	798	7	to	to	PART
ftr-444	798	8	hope	hope	VERB
ftr-444	798	9	that	that	SCONJ
ftr-444	798	10	this	this	DET
ftr-444	798	11	"	"	PUNCT
ftr-444	798	12	active	active	ADJ
ftr-444	798	13	business	business	NOUN
ftr-444	798	14	"	"	PUNCT
ftr-444	798	15	royalty	royalty	NOUN
ftr-444	798	16	exception	exception	NOUN
ftr-444	798	17	would	would	AUX
ftr-444	798	18	bear	bear	VERB
ftr-444	798	19	some	some	DET
ftr-444	798	20	resemblance	resemblance	NOUN
ftr-444	798	21	to	to	ADP
ftr-444	798	22	the	the	DET
ftr-444	798	23	similar	similar	ADJ
ftr-444	798	24	exception	exception	NOUN
ftr-444	798	25	from	from	ADP
ftr-444	798	26	subpart	subpart	PROPN
ftr-444	798	27	f	f	PROPN
ftr-444	798	28	income	income	NOUN
ftr-444	798	29	,	,	PUNCT
ftr-444	798	30	and	and	CCONJ
ftr-444	798	31	it	it	PRON
ftr-444	798	32	does	do	VERB
ftr-444	798	33	not	not	PART
ftr-444	798	34	.	.	PUNCT
ftr-444	799	1	the	the	DET
ftr-444	799	2	rule	rule	NOUN
ftr-444	799	3	was	be	AUX
ftr-444	799	4	added	add	VERB
ftr-444	799	5	by	by	ADP
ftr-444	799	6	the	the	DET
ftr-444	799	7	tax	tax	NOUN
ftr-444	799	8	reform	reform	NOUN
ftr-444	799	9	act	act	NOUN
ftr-444	799	10	of	of	ADP
ftr-444	799	11	1986148	1986148	NUM
ftr-444	799	12	to	to	PART
ftr-444	799	13	apply	apply	VERB
ftr-444	799	14	in	in	ADP
ftr-444	799	15	a	a	DET
ftr-444	799	16	domestic	domestic	ADJ
ftr-444	799	17	context	context	NOUN
ftr-444	799	18	and	and	CCONJ
ftr-444	799	19	was	be	AUX
ftr-444	799	20	extended	extend	VERB
ftr-444	799	21	to	to	ADP
ftr-444	799	22	foreign	foreign	ADJ
ftr-444	799	23	corporations	corporation	NOUN
ftr-444	799	24	without	without	ADP
ftr-444	799	25	any	any	DET
ftr-444	799	26	apparent	apparent	ADJ
ftr-444	799	27	thought	thought	NOUN
ftr-444	799	28	.	.	PUNCT
ftr-444	800	1	the	the	DET
ftr-444	800	2	bounds	bound	NOUN
ftr-444	800	3	of	of	ADP
ftr-444	800	4	the	the	DET
ftr-444	800	5	rule	rule	NOUN
ftr-444	800	6	are	be	AUX
ftr-444	800	7	hardly	hardly	ADV
ftr-444	800	8	clear	clear	ADJ
ftr-444	800	9	.	.	PUNCT
ftr-444	801	1	no	no	DET
ftr-444	801	2	implementing	implement	VERB
ftr-444	801	3	regulations	regulation	NOUN
ftr-444	801	4	have	have	AUX
ftr-444	801	5	been	be	AUX
ftr-444	801	6	proposed	propose	VERB
ftr-444	801	7	or	or	CCONJ
ftr-444	801	8	adopted	adopt	VERB
ftr-444	801	9	.	.	PUNCT
ftr-444	802	1	there	there	PRON
ftr-444	802	2	are	be	VERB
ftr-444	802	3	,	,	PUNCT
ftr-444	802	4	however	however	ADV
ftr-444	802	5	,	,	PUNCT
ftr-444	802	6	four	four	NUM
ftr-444	802	7	statutory	statutory	ADJ
ftr-444	802	8	requirements	requirement	NOUN
ftr-444	802	9	.	.	PUNCT
ftr-444	803	1	49	49	NUM
ftr-444	803	2	first	first	ADJ
ftr-444	803	3	,	,	PUNCT
ftr-444	803	4	active	active	ADJ
ftr-444	803	5	business	business	NOUN
ftr-444	803	6	computer	computer	NOUN
ftr-444	803	7	software	software	NOUN
ftr-444	803	8	royalties	royalty	NOUN
ftr-444	803	9	must	must	AUX
ftr-444	803	10	constitute	constitute	VERB
ftr-444	803	11	at	at	ADV
ftr-444	803	12	least	least	ADV
ftr-444	803	13	50	50	NUM
ftr-444	803	14	%	%	NOUN
ftr-444	803	15	of	of	ADP
ftr-444	803	16	the	the	DET
ftr-444	803	17	corporation	corporation	NOUN
ftr-444	803	18	's	's	PART
ftr-444	803	19	gross	gross	ADJ
ftr-444	803	20	income	income	NOUN
ftr-444	803	21	for	for	ADP
ftr-444	803	22	the	the	DET
ftr-444	803	23	year	year	NOUN
ftr-444	803	24	.	.	PUNCT
ftr-444	804	1	5	5	NUM
ftr-444	804	2	'	'	PUNCT
ftr-444	804	3	if	if	SCONJ
ftr-444	804	4	softco	softco	NOUN
ftr-444	804	5	's	's	PART
ftr-444	804	6	gross	gross	ADJ
ftr-444	804	7	income	income	NOUN
ftr-444	804	8	includes	include	VERB
ftr-444	804	9	substantial	substantial	ADJ
ftr-444	804	10	income	income	NOUN
ftr-444	804	11	from	from	ADP
ftr-444	804	12	sales	sale	NOUN
ftr-444	804	13	and	and	CCONJ
ftr-444	804	14	services	service	NOUN
ftr-444	804	15	(	(	PUNCT
ftr-444	804	16	although	although	SCONJ
ftr-444	804	17	this	this	PRON
ftr-444	804	18	constitutes	constitute	VERB
ftr-444	804	19	40	40	NUM
ftr-444	804	20	%	%	NOUN
ftr-444	804	21	or	or	CCONJ
ftr-444	804	22	less	less	ADJ
ftr-444	804	23	of	of	ADP
ftr-444	804	24	gross	gross	ADJ
ftr-444	804	25	income	income	NOUN
ftr-444	804	26	)	)	PUNCT
ftr-444	804	27	,	,	PUNCT
ftr-444	804	28	it	it	PRON
ftr-444	804	29	is	be	AUX
ftr-444	804	30	likely	likely	ADJ
ftr-444	804	31	that	that	SCONJ
ftr-444	804	32	this	this	DET
ftr-444	804	33	condition	condition	NOUN
ftr-444	804	34	will	will	AUX
ftr-444	804	35	be	be	AUX
ftr-444	804	36	satisfied	satisfied	ADJ
ftr-444	804	37	if	if	SCONJ
ftr-444	804	38	-	-	PUNCT
ftr-444	804	39	but	but	CCONJ
ftr-444	804	40	only	only	ADV
ftr-444	804	41	if	if	SCONJ
ftr-444	804	42	-	-	PUNCT
ftr-444	804	43	all	all	PRON
ftr-444	804	44	or	or	CCONJ
ftr-444	804	45	most	most	ADJ
ftr-444	804	46	of	of	ADP
ftr-444	804	47	the	the	DET
ftr-444	804	48	royalties	royalty	NOUN
ftr-444	804	49	received	receive	VERB
ftr-444	804	50	by	by	ADP
ftr-444	804	51	softco	softco	NOUN
ftr-444	804	52	qualify	qualify	ADJ
ftr-444	804	53	as	as	ADP
ftr-444	804	54	active	active	ADJ
ftr-444	804	55	business	business	NOUN
ftr-444	804	56	computer	computer	NOUN
ftr-444	804	57	royalties	royalty	NOUN
ftr-444	804	58	,	,	PUNCT
ftr-444	804	59	an	an	DET
ftr-444	804	60	issue	issue	NOUN
ftr-444	804	61	discussed	discuss	VERB
ftr-444	804	62	below	below	ADV
ftr-444	804	63	.	.	PUNCT
ftr-444	805	1	if	if	SCONJ
ftr-444	805	2	rental	rental	ADJ
ftr-444	805	3	income	income	NOUN
ftr-444	805	4	and/or	and/or	CCONJ
ftr-444	805	5	nonqualifying	nonqualifye	VERB
ftr-444	805	6	royalties	royalty	NOUN
ftr-444	805	7	constituted	constitute	VERB
ftr-444	805	8	more	more	ADJ
ftr-444	805	9	than	than	ADP
ftr-444	805	10	10	10	NUM
ftr-444	805	11	%	%	NOUN
ftr-444	805	12	of	of	ADP
ftr-444	805	13	gross	gross	ADJ
ftr-444	805	14	income	income	NOUN
ftr-444	805	15	,	,	PUNCT
ftr-444	805	16	softco	softco	PROPN
ftr-444	805	17	might	might	AUX
ftr-444	805	18	find	find	VERB
ftr-444	805	19	itself	itself	PRON
ftr-444	805	20	with	with	ADP
ftr-444	805	21	gross	gross	ADJ
ftr-444	805	22	income	income	NOUN
ftr-444	805	23	of	of	ADP
ftr-444	805	24	less	less	ADJ
ftr-444	805	25	than	than	ADP
ftr-444	805	26	40	40	NUM
ftr-444	805	27	%	%	NOUN
ftr-444	805	28	from	from	ADP
ftr-444	805	29	sales	sale	NOUN
ftr-444	805	30	and	and	CCONJ
ftr-444	805	31	services	service	NOUN
ftr-444	805	32	and	and	CCONJ
ftr-444	805	33	less	less	ADJ
ftr-444	805	34	than	than	ADP
ftr-444	805	35	50	50	NUM
ftr-444	805	36	%	%	NOUN
ftr-444	805	37	from	from	ADP
ftr-444	805	38	either	either	CCONJ
ftr-444	805	39	rents	rent	NOUN
ftr-444	805	40	or	or	CCONJ
ftr-444	805	41	qualifying	qualify	VERB
ftr-444	805	42	royalties	royalty	NOUN
ftr-444	805	43	,	,	PUNCT
ftr-444	805	44	in	in	ADP
ftr-444	805	45	which	which	DET
ftr-444	805	46	case	case	NOUN
ftr-444	805	47	this	this	DET
ftr-444	805	48	condition	condition	NOUN
ftr-444	805	49	would	would	AUX
ftr-444	805	50	not	not	PART
ftr-444	805	51	be	be	AUX
ftr-444	805	52	satisfied	satisfied	ADJ
ftr-444	805	53	and	and	CCONJ
ftr-444	805	54	softco	softco	NOUN
ftr-444	805	55	would	would	AUX
ftr-444	805	56	be	be	AUX
ftr-444	805	57	a	a	DET
ftr-444	805	58	fphc	fphc	NOUN
ftr-444	805	59	.	.	PUNCT
ftr-444	806	1	the	the	DET
ftr-444	806	2	second	second	ADJ
ftr-444	806	3	condition	condition	NOUN
ftr-444	806	4	is	be	AUX
ftr-444	806	5	twofold	twofold	ADJ
ftr-444	806	6	.	.	PUNCT
ftr-444	807	1	the	the	DET
ftr-444	807	2	royalties	royalty	NOUN
ftr-444	807	3	taken	take	VERB
ftr-444	807	4	into	into	ADP
ftr-444	807	5	account	account	NOUN
ftr-444	807	6	must	must	AUX
ftr-444	807	7	first	first	ADV
ftr-444	807	8	be	be	AUX
ftr-444	807	9	received	receive	VERB
ftr-444	807	10	by	by	ADP
ftr-444	807	11	a	a	DET
ftr-444	807	12	corporation	corporation	NOUN
ftr-444	807	13	which	which	PRON
ftr-444	807	14	is	be	AUX
ftr-444	807	15	"	"	PUNCT
ftr-444	807	16	engaged	engage	VERB
ftr-444	807	17	in	in	ADP
ftr-444	807	18	the	the	DET
ftr-444	807	19	active	active	ADJ
ftr-444	807	20	trade	trade	NOUN
ftr-444	807	21	or	or	CCONJ
ftr-444	807	22	business	business	NOUN
ftr-444	807	23	of	of	ADP
ftr-444	807	24	developing	develop	VERB
ftr-444	807	25	,	,	PUNCT
ftr-444	807	26	manufacturing	manufacturing	NOUN
ftr-444	807	27	,	,	PUNCT
ftr-444	807	28	or	or	CCONJ
ftr-444	807	29	producing	produce	VERB
ftr-444	807	30	computer	computer	NOUN
ftr-444	807	31	software	software	NOUN
ftr-444	807	32	.	.	PUNCT
ftr-444	808	1	"	"	PUNCT
ftr-444	808	2	''	''	PUNCT
ftr-444	808	3	in	in	ADP
ftr-444	808	4	the	the	DET
ftr-444	808	5	absence	absence	NOUN
ftr-444	808	6	of	of	ADP
ftr-444	808	7	regulatory	regulatory	ADJ
ftr-444	808	8	guidance	guidance	NOUN
ftr-444	808	9	,	,	PUNCT
ftr-444	808	10	one	one	PRON
ftr-444	808	11	would	would	AUX
ftr-444	808	12	think	think	VERB
ftr-444	808	13	that	that	SCONJ
ftr-444	808	14	softco	softco	NOUN
ftr-444	808	15	would	would	AUX
ftr-444	808	16	meet	meet	VERB
ftr-444	808	17	this	this	DET
ftr-444	808	18	test	test	NOUN
ftr-444	808	19	as	as	ADV
ftr-444	808	20	long	long	ADV
ftr-444	808	21	as	as	SCONJ
ftr-444	808	22	it	it	PRON
ftr-444	808	23	continues	continue	VERB
ftr-444	808	24	to	to	PART
ftr-444	808	25	have	have	VERB
ftr-444	808	26	software	software	NOUN
ftr-444	808	27	programs	program	NOUN
ftr-444	808	28	145	145	NUM
ftr-444	808	29	.	.	PUNCT
ftr-444	809	1	see	see	VERB
ftr-444	809	2	irc	irc	PROPN
ftr-444	809	3	§	§	PROPN
ftr-444	809	4	553	553	NUM
ftr-444	809	5	(	(	PUNCT
ftr-444	809	6	defining	define	VERB
ftr-444	809	7	foreign	foreign	ADJ
ftr-444	809	8	personal	personal	ADJ
ftr-444	809	9	holding	hold	VERB
ftr-444	809	10	company	company	NOUN
ftr-444	809	11	income	income	NOUN
ftr-444	809	12	)	)	PUNCT
ftr-444	809	13	.	.	PUNCT
ftr-444	810	1	146	146	NUM
ftr-444	810	2	.	.	PUNCT
ftr-444	810	3	see	see	VERB
ftr-444	810	4	irc	irc	PROPN
ftr-444	810	5	§	§	PROPN
ftr-444	810	6	553(a)(7	553(a)(7	PROPN
ftr-444	810	7	)	)	PUNCT
ftr-444	810	8	.	.	PUNCT
ftr-444	811	1	147	147	NUM
ftr-444	811	2	.	.	PUNCT
ftr-444	812	1	see	see	VERB
ftr-444	812	2	irc	irc	PROPN
ftr-444	812	3	§	§	PROPN
ftr-444	812	4	553(a)(1	553(a)(1	PROPN
ftr-444	812	5	)	)	PUNCT
ftr-444	812	6	.	.	PUNCT
ftr-444	813	1	148	148	NUM
ftr-444	813	2	.	.	PUNCT
ftr-444	814	1	see	see	VERB
ftr-444	814	2	staff	staff	NOUN
ftr-444	814	3	of	of	ADP
ftr-444	814	4	the	the	DET
ftr-444	814	5	joint	joint	ADJ
ftr-444	814	6	comm	comm	NOUN
ftr-444	814	7	.	.	PUNCT
ftr-444	815	1	on	on	ADP
ftr-444	815	2	tax'n	tax'n	PRON
ftr-444	815	3	,	,	PUNCT
ftr-444	815	4	99th	99th	ADJ
ftr-444	815	5	cong	cong	NOUN
ftr-444	815	6	.	.	PUNCT
ftr-444	815	7	,	,	PUNCT
ftr-444	815	8	general	general	ADJ
ftr-444	815	9	explanation	explanation	NOUN
ftr-444	815	10	of	of	ADP
ftr-444	815	11	the	the	DET
ftr-444	815	12	tax	tax	NOUN
ftr-444	815	13	reform	reform	NOUN
ftr-444	815	14	act	act	NOUN
ftr-444	815	15	of	of	ADP
ftr-444	815	16	1986	1986	NUM
ftr-444	815	17	371	371	NUM
ftr-444	815	18	-	-	SYM
ftr-444	815	19	74	74	NUM
ftr-444	815	20	(	(	PUNCT
ftr-444	815	21	comm	comm	NOUN
ftr-444	815	22	.	.	PUNCT
ftr-444	816	1	print	print	NOUN
ftr-444	816	2	1987	1987	NUM
ftr-444	816	3	)	)	PUNCT
ftr-444	816	4	.	.	PUNCT
ftr-444	817	1	149	149	NUM
ftr-444	817	2	.	.	PUNCT
ftr-444	818	1	these	these	PRON
ftr-444	818	2	are	be	AUX
ftr-444	818	3	set	set	VERB
ftr-444	818	4	forth	forth	ADV
ftr-444	818	5	in	in	ADP
ftr-444	818	6	§	§	PROPN
ftr-444	818	7	543(d	543(d	PROPN
ftr-444	818	8	)	)	PUNCT
ftr-444	818	9	,	,	PUNCT
ftr-444	818	10	relating	relate	VERB
ftr-444	818	11	to	to	ADP
ftr-444	818	12	domestic	domestic	ADJ
ftr-444	818	13	personal	personal	ADJ
ftr-444	818	14	holding	hold	VERB
ftr-444	818	15	companies	company	NOUN
ftr-444	818	16	,	,	PUNCT
ftr-444	818	17	and	and	CCONJ
ftr-444	818	18	incorporated	incorporate	VERB
ftr-444	818	19	in	in	ADP
ftr-444	818	20	§	§	PROPN
ftr-444	818	21	551(a)(1	551(a)(1	NUM
ftr-444	818	22	)	)	PUNCT
ftr-444	818	23	by	by	ADP
ftr-444	818	24	cross	cross	NOUN
ftr-444	818	25	-	-	NOUN
ftr-444	818	26	reference	reference	NOUN
ftr-444	818	27	.	.	PUNCT
ftr-444	819	1	150	150	NUM
ftr-444	819	2	.	.	PUNCT
ftr-444	819	3	see	see	VERB
ftr-444	819	4	irc	irc	PROPN
ftr-444	819	5	§	§	PROPN
ftr-444	819	6	543(d)(3	543(d)(3	NUM
ftr-444	819	7	)	)	PUNCT
ftr-444	819	8	.	.	PUNCT
ftr-444	820	1	151	151	NUM
ftr-444	820	2	.	.	PUNCT
ftr-444	820	3	irc	irc	PROPN
ftr-444	820	4	§	§	PROPN
ftr-444	820	5	543(d)(2)(a	543(d)(2)(a	NUM
ftr-444	820	6	)	)	PUNCT
ftr-444	820	7	.	.	PUNCT
ftr-444	821	1	[	[	X
ftr-444	821	2	vol	vol	NOUN
ftr-444	821	3	4:4	4:4	NUM
ftr-444	821	4	taxation	taxation	NOUN
ftr-444	821	5	of	of	ADP
ftr-444	821	6	electronic	electronic	ADJ
ftr-444	821	7	coimmerce	coimmerce	NOUN
ftr-444	821	8	created	create	VERB
ftr-444	821	9	for	for	ADP
ftr-444	821	10	it	it	PRON
ftr-444	821	11	by	by	ADP
ftr-444	821	12	contractors	contractor	NOUN
ftr-444	821	13	on	on	ADP
ftr-444	821	14	an	an	DET
ftr-444	821	15	ongoing	ongoing	ADJ
ftr-444	821	16	basis	basis	NOUN
ftr-444	821	17	-	-	PUNCT
ftr-444	821	18	although	although	SCONJ
ftr-444	821	19	it	it	PRON
ftr-444	821	20	is	be	AUX
ftr-444	821	21	not	not	PART
ftr-444	821	22	clear	clear	ADJ
ftr-444	821	23	why	why	SCONJ
ftr-444	821	24	activities	activity	NOUN
ftr-444	821	25	of	of	ADP
ftr-444	821	26	independent	independent	ADJ
ftr-444	821	27	contractors	contractor	NOUN
ftr-444	821	28	should	should	AUX
ftr-444	821	29	be	be	AUX
ftr-444	821	30	taken	take	VERB
ftr-444	821	31	into	into	ADP
ftr-444	821	32	account	account	NOUN
ftr-444	821	33	in	in	ADP
ftr-444	821	34	this	this	DET
ftr-444	821	35	context	context	NOUN
ftr-444	821	36	if	if	SCONJ
ftr-444	821	37	they	they	PRON
ftr-444	821	38	are	be	AUX
ftr-444	821	39	to	to	PART
ftr-444	821	40	be	be	AUX
ftr-444	821	41	disregarded	disregard	VERB
ftr-444	821	42	in	in	ADP
ftr-444	821	43	the	the	DET
ftr-444	821	44	subpart	subpart	NOUN
ftr-444	821	45	f	f	PROPN
ftr-444	821	46	contexts	context	NOUN
ftr-444	821	47	discussed	discuss	VERB
ftr-444	821	48	above.1	above.1	PROPN
ftr-444	821	49	52	52	NUM
ftr-444	821	50	the	the	DET
ftr-444	821	51	second	second	ADJ
ftr-444	821	52	prong	prong	NOUN
ftr-444	821	53	of	of	ADP
ftr-444	821	54	the	the	DET
ftr-444	821	55	test	test	NOUN
ftr-444	821	56	requires	require	VERB
ftr-444	821	57	that	that	SCONJ
ftr-444	821	58	the	the	DET
ftr-444	821	59	royalties	royalty	NOUN
ftr-444	821	60	be	be	VERB
ftr-444	821	61	attributable	attributable	ADJ
ftr-444	821	62	to	to	ADP
ftr-444	821	63	software	software	NOUN
ftr-444	821	64	which	which	PRON
ftr-444	821	65	is	be	AUX
ftr-444	821	66	either	either	CCONJ
ftr-444	821	67	(	(	PUNCT
ftr-444	821	68	i	i	NOUN
ftr-444	821	69	)	)	PUNCT
ftr-444	821	70	developed	develop	VERB
ftr-444	821	71	,	,	PUNCT
ftr-444	821	72	manufactured	manufacture	VERB
ftr-444	821	73	,	,	PUNCT
ftr-444	821	74	or	or	CCONJ
ftr-444	821	75	produced	produce	VERB
ftr-444	821	76	by	by	ADP
ftr-444	821	77	the	the	DET
ftr-444	821	78	corporation	corporation	NOUN
ftr-444	821	79	"	"	PUNCT
ftr-444	821	80	in	in	ADP
ftr-444	821	81	connection	connection	NOUN
ftr-444	821	82	with	with	ADP
ftr-444	821	83	"	"	PUNCT
ftr-444	821	84	that	that	SCONJ
ftr-444	821	85	trade	trade	NOUN
ftr-444	821	86	or	or	CCONJ
ftr-444	821	87	business	business	NOUN
ftr-444	821	88	;	;	PUNCT
ftr-444	821	89	or	or	CCONJ
ftr-444	821	90	(	(	PUNCT
ftr-444	821	91	ii	ii	NOUN
ftr-444	821	92	)	)	PUNCT
ftr-444	821	93	"	"	PUNCT
ftr-444	821	94	directly	directly	ADV
ftr-444	821	95	related	relate	VERB
ftr-444	821	96	to	to	ADP
ftr-444	821	97	"	"	PUNCT
ftr-444	821	98	that	that	SCONJ
ftr-444	821	99	trade	trade	NOUN
ftr-444	821	100	or	or	CCONJ
ftr-444	821	101	business	business	NOUN
ftr-444	821	102	.	.	PUNCT
ftr-444	822	1	153	153	NUM
ftr-444	822	2	the	the	DET
ftr-444	822	3	additional	additional	ADJ
ftr-444	822	4	question	question	NOUN
ftr-444	822	5	posed	pose	VERB
ftr-444	822	6	by	by	ADP
ftr-444	822	7	(	(	PUNCT
ftr-444	822	8	ii	ii	NOUN
ftr-444	822	9	)	)	PUNCT
ftr-444	822	10	is	be	AUX
ftr-444	822	11	whether	whether	SCONJ
ftr-444	822	12	royalties	royalty	NOUN
ftr-444	822	13	attributable	attributable	ADJ
ftr-444	822	14	to	to	ADP
ftr-444	822	15	software	software	NOUN
ftr-444	822	16	which	which	DET
ftr-444	822	17	softco	softco	NOUN
ftr-444	822	18	has	have	AUX
ftr-444	822	19	acquired	acquire	VERB
ftr-444	822	20	from	from	ADP
ftr-444	822	21	usco	usco	PROPN
ftr-444	822	22	qualify	qualify	ADJ
ftr-444	822	23	as	as	ADP
ftr-444	822	24	"	"	PUNCT
ftr-444	822	25	directly	directly	ADV
ftr-444	822	26	related	relate	VERB
ftr-444	822	27	,	,	PUNCT
ftr-444	822	28	"	"	PUNCT
ftr-444	822	29	and	and	CCONJ
ftr-444	822	30	it	it	PRON
ftr-444	822	31	is	be	AUX
ftr-444	822	32	not	not	PART
ftr-444	822	33	clear	clear	ADJ
ftr-444	822	34	how	how	SCONJ
ftr-444	822	35	that	that	DET
ftr-444	822	36	question	question	NOUN
ftr-444	822	37	is	be	AUX
ftr-444	822	38	to	to	PART
ftr-444	822	39	be	be	AUX
ftr-444	822	40	answered	answer	VERB
ftr-444	822	41	.	.	PUNCT
ftr-444	823	1	perhaps	perhaps	ADV
ftr-444	823	2	it	it	PRON
ftr-444	823	3	makes	make	VERB
ftr-444	823	4	a	a	DET
ftr-444	823	5	difference	difference	NOUN
ftr-444	823	6	whether	whether	SCONJ
ftr-444	823	7	the	the	DET
ftr-444	823	8	software	software	NOUN
ftr-444	823	9	developed	develop	VERB
ftr-444	823	10	by	by	ADP
ftr-444	823	11	softco	softco	NOUN
ftr-444	823	12	accounts	account	NOUN
ftr-444	823	13	for	for	ADP
ftr-444	823	14	most	most	ADJ
ftr-444	823	15	of	of	ADP
ftr-444	823	16	the	the	DET
ftr-444	823	17	royalty	royalty	NOUN
ftr-444	823	18	income	income	NOUN
ftr-444	823	19	and	and	CCONJ
ftr-444	823	20	the	the	DET
ftr-444	823	21	software	software	NOUN
ftr-444	823	22	provided	provide	VERB
ftr-444	823	23	by	by	ADP
ftr-444	823	24	usco	usco	PROPN
ftr-444	823	25	is	be	AUX
ftr-444	823	26	less	less	ADV
ftr-444	823	27	important	important	ADJ
ftr-444	823	28	and	and	CCONJ
ftr-444	823	29	merely	merely	ADV
ftr-444	823	30	fills	fill	VERB
ftr-444	823	31	out	out	ADP
ftr-444	823	32	a	a	DET
ftr-444	823	33	line	line	NOUN
ftr-444	823	34	of	of	ADP
ftr-444	823	35	products	product	NOUN
ftr-444	823	36	offered	offer	VERB
ftr-444	823	37	by	by	ADP
ftr-444	823	38	softco	softco	NOUN
ftr-444	823	39	or	or	CCONJ
ftr-444	823	40	whether	whether	SCONJ
ftr-444	823	41	,	,	PUNCT
ftr-444	823	42	on	on	ADP
ftr-444	823	43	the	the	DET
ftr-444	823	44	contrary	contrary	NOUN
ftr-444	823	45	,	,	PUNCT
ftr-444	823	46	the	the	DET
ftr-444	823	47	royalties	royalty	NOUN
ftr-444	823	48	from	from	ADP
ftr-444	823	49	usco	usco	ADJ
ftr-444	823	50	-	-	PUNCT
ftr-444	823	51	developed	develop	VERB
ftr-444	823	52	software	software	NOUN
ftr-444	823	53	are	be	AUX
ftr-444	823	54	the	the	DET
ftr-444	823	55	dog	dog	NOUN
ftr-444	823	56	and	and	CCONJ
ftr-444	823	57	the	the	DET
ftr-444	823	58	royalties	royalty	NOUN
ftr-444	823	59	from	from	ADP
ftr-444	823	60	softco	softco	NOUN
ftr-444	823	61	-	-	PUNCT
ftr-444	823	62	developed	develop	VERB
ftr-444	823	63	software	software	NOUN
ftr-444	823	64	are	be	AUX
ftr-444	823	65	the	the	DET
ftr-444	823	66	tail	tail	NOUN
ftr-444	823	67	.	.	PUNCT
ftr-444	824	1	the	the	DET
ftr-444	824	2	extent	extent	NOUN
ftr-444	824	3	to	to	PART
ftr-444	824	4	which	which	PRON
ftr-444	824	5	softco	softco	NOUN
ftr-444	824	6	modifies	modify	VERB
ftr-444	824	7	usco	usco	ADJ
ftr-444	824	8	software	software	NOUN
ftr-444	824	9	programs	program	NOUN
ftr-444	824	10	may	may	AUX
ftr-444	824	11	be	be	AUX
ftr-444	824	12	relevant	relevant	ADJ
ftr-444	824	13	.	.	PUNCT
ftr-444	825	1	there	there	PRON
ftr-444	825	2	does	do	AUX
ftr-444	825	3	not	not	PART
ftr-444	825	4	appear	appear	VERB
ftr-444	825	5	to	to	PART
ftr-444	825	6	be	be	AUX
ftr-444	825	7	a	a	DET
ftr-444	825	8	clear	clear	ADJ
ftr-444	825	9	answer	answer	NOUN
ftr-444	825	10	.	.	PUNCT
ftr-444	826	1	the	the	DET
ftr-444	826	2	third	third	ADJ
ftr-444	826	3	condition	condition	NOUN
ftr-444	826	4	is	be	AUX
ftr-444	826	5	that	that	SCONJ
ftr-444	826	6	certain	certain	ADJ
ftr-444	826	7	deductions	deduction	NOUN
ftr-444	826	8	allowable	allowable	ADJ
ftr-444	826	9	to	to	ADP
ftr-444	826	10	the	the	DET
ftr-444	826	11	corporation	corporation	NOUN
ftr-444	826	12	under	under	ADP
ftr-444	826	13	sections	section	NOUN
ftr-444	826	14	162	162	NUM
ftr-444	826	15	,	,	PUNCT
ftr-444	826	16	174	174	NUM
ftr-444	826	17	and	and	CCONJ
ftr-444	826	18	195	195	NUM
ftr-444	826	19	(	(	PUNCT
ftr-444	826	20	generally	generally	ADV
ftr-444	826	21	speaking	speak	VERB
ftr-444	826	22	,	,	PUNCT
ftr-444	826	23	ordinary	ordinary	ADJ
ftr-444	826	24	and	and	CCONJ
ftr-444	826	25	necessary	necessary	ADJ
ftr-444	826	26	business	business	NOUN
ftr-444	826	27	expenses	expense	NOUN
ftr-444	826	28	other	other	ADJ
ftr-444	826	29	than	than	ADP
ftr-444	826	30	items	item	NOUN
ftr-444	826	31	such	such	ADJ
ftr-444	826	32	as	as	ADP
ftr-444	826	33	depreciation	depreciation	NOUN
ftr-444	826	34	and	and	CCONJ
ftr-444	826	35	amortization	amortization	NOUN
ftr-444	826	36	,	,	PUNCT
ftr-444	826	37	interest	interest	NOUN
ftr-444	826	38	and	and	CCONJ
ftr-444	826	39	compensation	compensation	NOUN
ftr-444	826	40	paid	pay	VERB
ftr-444	826	41	to	to	ADP
ftr-444	826	42	shareholders	shareholder	NOUN
ftr-444	826	43	)	)	PUNCT
ftr-444	826	44	which	which	PRON
ftr-444	826	45	relate	relate	VERB
ftr-444	826	46	to	to	ADP
ftr-444	826	47	the	the	DET
ftr-444	826	48	royalties	royalty	NOUN
ftr-444	826	49	must	must	AUX
ftr-444	826	50	equal	equal	VERB
ftr-444	826	51	at	at	ADV
ftr-444	826	52	least	least	ADV
ftr-444	826	53	25	25	NUM
ftr-444	826	54	%	%	NOUN
ftr-444	826	55	of	of	ADP
ftr-444	826	56	the	the	DET
ftr-444	826	57	royalties	royalty	NOUN
ftr-444	826	58	.	.	PUNCT
ftr-444	827	1	on	on	ADP
ftr-444	827	2	the	the	DET
ftr-444	827	3	facts	fact	NOUN
ftr-444	827	4	given	give	VERB
ftr-444	827	5	,	,	PUNCT
ftr-444	827	6	there	there	PRON
ftr-444	827	7	is	be	VERB
ftr-444	827	8	no	no	DET
ftr-444	827	9	way	way	NOUN
ftr-444	827	10	of	of	ADP
ftr-444	827	11	knowing	know	VERB
ftr-444	827	12	whether	whether	SCONJ
ftr-444	827	13	softco	softco	NOUN
ftr-444	827	14	would	would	AUX
ftr-444	827	15	meet	meet	VERB
ftr-444	827	16	this	this	DET
ftr-444	827	17	test	test	NOUN
ftr-444	827	18	.	.	PUNCT
ftr-444	828	1	finally	finally	ADV
ftr-444	828	2	,	,	PUNCT
ftr-444	828	3	if	if	SCONJ
ftr-444	828	4	softco	softco	NOUN
ftr-444	828	5	derives	derive	VERB
ftr-444	828	6	foreign	foreign	ADJ
ftr-444	828	7	personal	personal	ADJ
ftr-444	828	8	holding	hold	VERB
ftr-444	828	9	company	company	NOUN
ftr-444	828	10	income	income	NOUN
ftr-444	828	11	other	other	ADJ
ftr-444	828	12	than	than	ADP
ftr-444	828	13	the	the	DET
ftr-444	828	14	royalties	royalty	NOUN
ftr-444	828	15	(	(	PUNCT
ftr-444	828	16	e.g.	e.g.	ADV
ftr-444	828	17	,	,	PUNCT
ftr-444	828	18	rents	rent	NOUN
ftr-444	828	19	or	or	CCONJ
ftr-444	828	20	dividends	dividend	NOUN
ftr-444	828	21	and	and	CCONJ
ftr-444	828	22	interest	interest	NOUN
ftr-444	828	23	derived	derive	VERB
ftr-444	828	24	from	from	ADP
ftr-444	828	25	investing	invest	VERB
ftr-444	828	26	earnings	earning	NOUN
ftr-444	828	27	)	)	PUNCT
ftr-444	828	28	and	and	CCONJ
ftr-444	828	29	such	such	ADJ
ftr-444	828	30	income	income	NOUN
ftr-444	828	31	exceeds	exceed	VERB
ftr-444	828	32	10	10	NUM
ftr-444	828	33	%	%	NOUN
ftr-444	828	34	of	of	ADP
ftr-444	828	35	total	total	ADJ
ftr-444	828	36	gross	gross	ADJ
ftr-444	828	37	income	income	NOUN
ftr-444	828	38	,	,	PUNCT
ftr-444	828	39	it	it	PRON
ftr-444	828	40	must	must	AUX
ftr-444	828	41	pay	pay	VERB
ftr-444	828	42	out	out	ADP
ftr-444	828	43	an	an	DET
ftr-444	828	44	amount	amount	NOUN
ftr-444	828	45	equal	equal	ADJ
ftr-444	828	46	to	to	ADP
ftr-444	828	47	the	the	DET
ftr-444	828	48	excess	excess	NOUN
ftr-444	828	49	as	as	ADP
ftr-444	828	50	dividends	dividend	NOUN
ftr-444	828	51	.	.	PUNCT
ftr-444	829	1	notably	notably	ADV
ftr-444	829	2	,	,	PUNCT
ftr-444	829	3	in	in	ADP
ftr-444	829	4	determining	determine	VERB
ftr-444	829	5	whether	whether	SCONJ
ftr-444	829	6	royalties	royalty	NOUN
ftr-444	829	7	derived	derive	VERB
ftr-444	829	8	by	by	ADP
ftr-444	829	9	softco	softco	NOUN
ftr-444	829	10	constitute	constitute	NOUN
ftr-444	829	11	"	"	PUNCT
ftr-444	829	12	active	active	ADJ
ftr-444	829	13	business	business	NOUN
ftr-444	829	14	computer	computer	NOUN
ftr-444	829	15	software	software	NOUN
ftr-444	829	16	royalties	royalty	NOUN
ftr-444	829	17	,	,	PUNCT
ftr-444	829	18	"	"	PUNCT
ftr-444	829	19	nothing	nothing	PRON
ftr-444	829	20	turns	turn	VERB
ftr-444	829	21	on	on	ADP
ftr-444	829	22	whether	whether	SCONJ
ftr-444	829	23	the	the	DET
ftr-444	829	24	royalties	royalty	NOUN
ftr-444	829	25	are	be	AUX
ftr-444	829	26	received	receive	VERB
ftr-444	829	27	from	from	ADP
ftr-444	829	28	a	a	DET
ftr-444	829	29	related	related	ADJ
ftr-444	829	30	person	person	NOUN
ftr-444	829	31	,	,	PUNCT
ftr-444	829	32	so	so	SCONJ
ftr-444	829	33	that	that	SCONJ
ftr-444	829	34	royalties	royalty	NOUN
ftr-444	829	35	received	receive	VERB
ftr-444	829	36	by	by	ADP
ftr-444	829	37	softco	softco	NOUN
ftr-444	829	38	from	from	ADP
ftr-444	829	39	russco	russco	NOUN
ftr-444	829	40	are	be	AUX
ftr-444	829	41	counted	count	VERB
ftr-444	829	42	.	.	PUNCT
ftr-444	830	1	as	as	ADP
ftr-444	830	2	in	in	ADP
ftr-444	830	3	the	the	DET
ftr-444	830	4	case	case	NOUN
ftr-444	830	5	of	of	ADP
ftr-444	830	6	a	a	DET
ftr-444	830	7	cfc	cfc	NOUN
ftr-444	830	8	,	,	PUNCT
ftr-444	830	9	if	if	SCONJ
ftr-444	830	10	,	,	PUNCT
ftr-444	830	11	by	by	ADP
ftr-444	830	12	reinvesting	reinveste	VERB
ftr-444	830	13	its	its	PRON
ftr-444	830	14	earnings	earning	NOUN
ftr-444	830	15	in	in	ADP
ftr-444	830	16	passive	passive	ADJ
ftr-444	830	17	assets	asset	NOUN
ftr-444	830	18	,	,	PUNCT
ftr-444	830	19	softco	softco	NOUN
ftr-444	830	20	earned	earn	VERB
ftr-444	830	21	dividends	dividend	NOUN
ftr-444	830	22	,	,	PUNCT
ftr-444	830	23	interest	interest	NOUN
ftr-444	830	24	or	or	CCONJ
ftr-444	830	25	other	other	ADJ
ftr-444	830	26	passive	passive	ADJ
ftr-444	830	27	income	income	NOUN
ftr-444	830	28	,	,	PUNCT
ftr-444	830	29	the	the	DET
ftr-444	830	30	resulting	result	VERB
ftr-444	830	31	amounts	amount	NOUN
ftr-444	830	32	would	would	AUX
ftr-444	830	33	have	have	VERB
ftr-444	830	34	to	to	PART
ftr-444	830	35	be	be	AUX
ftr-444	830	36	taken	take	VERB
ftr-444	830	37	into	into	ADP
ftr-444	830	38	account	account	NOUN
ftr-444	830	39	in	in	ADP
ftr-444	830	40	determining	determine	VERB
ftr-444	830	41	whether	whether	SCONJ
ftr-444	830	42	softco	softco	NOUN
ftr-444	830	43	is	be	AUX
ftr-444	830	44	a	a	DET
ftr-444	830	45	fphc	fphc	NOUN
ftr-444	830	46	.	.	PUNCT
ftr-444	831	1	c.	c.	NOUN
ftr-444	831	2	taxation	taxation	PROPN
ftr-444	831	3	of	of	ADP
ftr-444	831	4	u.s	u.s	PROPN
ftr-444	831	5	.	.	PROPN
ftr-444	831	6	individual	individual	NOUN
ftr-444	831	7	owning	own	VERB
ftr-444	831	8	25	25	NUM
ftr-444	831	9	%	%	NOUN
ftr-444	831	10	of	of	ADP
ftr-444	831	11	sofico	sofico	NOUN
ftr-444	831	12	's	's	PART
ftr-444	831	13	stock	stock	NOUN
ftr-444	831	14	in	in	ADP
ftr-444	831	15	the	the	DET
ftr-444	831	16	third	third	ADJ
ftr-444	831	17	scenario	scenario	NOUN
ftr-444	831	18	set	set	VERB
ftr-444	831	19	forth	forth	ADP
ftr-444	831	20	at	at	ADP
ftr-444	831	21	the	the	DET
ftr-444	831	22	beginning	beginning	NOUN
ftr-444	831	23	of	of	ADP
ftr-444	831	24	this	this	DET
ftr-444	831	25	paper	paper	NOUN
ftr-444	831	26	,	,	PUNCT
ftr-444	831	27	softco	softco	PROPN
ftr-444	831	28	is	be	AUX
ftr-444	831	29	owned	own	VERB
ftr-444	831	30	25	25	NUM
ftr-444	831	31	%	%	NOUN
ftr-444	831	32	by	by	ADP
ftr-444	831	33	a	a	DET
ftr-444	831	34	u.s	u.s	PROPN
ftr-444	831	35	.	.	PROPN
ftr-444	831	36	individual	individual	NOUN
ftr-444	831	37	and	and	CCONJ
ftr-444	831	38	75	75	NUM
ftr-444	831	39	%	%	NOUN
ftr-444	831	40	by	by	ADP
ftr-444	831	41	non	non	ADJ
ftr-444	831	42	-	-	ADJ
ftr-444	831	43	u.s	u.s	ADJ
ftr-444	831	44	.	.	PROPN
ftr-444	831	45	persons	person	NOUN
ftr-444	831	46	.	.	PUNCT
ftr-444	832	1	under	under	ADP
ftr-444	832	2	152	152	NUM
ftr-444	832	3	.	.	PUNCT
ftr-444	833	1	see	see	VERB
ftr-444	833	2	supra	supra	ADJ
ftr-444	833	3	text	text	NOUN
ftr-444	833	4	accompanying	accompany	VERB
ftr-444	833	5	notes	note	VERB
ftr-444	833	6	119	119	NUM
ftr-444	833	7	-	-	SYM
ftr-444	833	8	24	24	NUM
ftr-444	833	9	.	.	PUNCT
ftr-444	833	10	129	129	NUM
ftr-444	833	11	-	-	SYM
ftr-444	833	12	32	32	NUM
ftr-444	833	13	.	.	PUNCT
ftr-444	834	1	153	153	NUM
ftr-444	834	2	.	.	PUNCT
ftr-444	834	3	irc	irc	PROPN
ftr-444	834	4	§	§	PROPN
ftr-444	834	5	543(d)(2)(b	543(d)(2)(b	PROPN
ftr-444	834	6	)	)	PUNCT
ftr-444	834	7	.	.	PUNCT
ftr-444	835	1	1999	1999	NUM
ftr-444	835	2	]	]	PUNCT
ftr-444	835	3	florida	florida	PROPN
ftr-444	835	4	tax	tax	NOUN
ftr-444	835	5	review	review	NOUN
ftr-444	835	6	these	these	DET
ftr-444	835	7	circumstances	circumstance	NOUN
ftr-444	835	8	,	,	PUNCT
ftr-444	835	9	neither	neither	CCONJ
ftr-444	835	10	the	the	DET
ftr-444	835	11	controlled	control	VERB
ftr-444	835	12	foreign	foreign	ADJ
ftr-444	835	13	corporation	corporation	NOUN
ftr-444	835	14	nor	nor	CCONJ
ftr-444	835	15	the	the	DET
ftr-444	835	16	foreign	foreign	ADJ
ftr-444	835	17	personal	personal	ADJ
ftr-444	835	18	holding	hold	VERB
ftr-444	835	19	company	company	NOUN
ftr-444	835	20	rules	rule	NOUN
ftr-444	835	21	will	will	AUX
ftr-444	835	22	apply	apply	VERB
ftr-444	835	23	.	.	PUNCT
ftr-444	836	1	'54	'54	NUM
ftr-444	836	2	the	the	DET
ftr-444	836	3	u.s	u.s	PROPN
ftr-444	836	4	.	.	PROPN
ftr-444	836	5	individual	individual	ADJ
ftr-444	836	6	will	will	AUX
ftr-444	836	7	,	,	PUNCT
ftr-444	836	8	however	however	ADV
ftr-444	836	9	,	,	PUNCT
ftr-444	836	10	be	be	AUX
ftr-444	836	11	subject	subject	ADJ
ftr-444	836	12	to	to	ADP
ftr-444	836	13	the	the	DET
ftr-444	836	14	passive	passive	ADJ
ftr-444	836	15	foreign	foreign	ADJ
ftr-444	836	16	investment	investment	NOUN
ftr-444	836	17	company	company	NOUN
ftr-444	836	18	(	(	PUNCT
ftr-444	836	19	pfic	pfic	NOUN
ftr-444	836	20	)	)	PUNCT
ftr-444	836	21	rules	rule	NOUN
ftr-444	836	22	.	.	PUNCT
ftr-444	837	1	if	if	SCONJ
ftr-444	837	2	a	a	DET
ftr-444	837	3	foreign	foreign	ADJ
ftr-444	837	4	corporation	corporation	NOUN
ftr-444	837	5	is	be	AUX
ftr-444	837	6	a	a	DET
ftr-444	837	7	pfic	pfic	NOUN
ftr-444	837	8	,	,	PUNCT
ftr-444	837	9	a	a	DET
ftr-444	837	10	u.s	u.s	PROPN
ftr-444	837	11	.	.	PROPN
ftr-444	837	12	shareholder	shareholder	NOUN
ftr-444	837	13	will	will	AUX
ftr-444	837	14	be	be	AUX
ftr-444	837	15	subject	subject	ADJ
ftr-444	837	16	to	to	ADP
ftr-444	837	17	a	a	DET
ftr-444	837	18	special	special	ADJ
ftr-444	837	19	tax	tax	NOUN
ftr-444	837	20	regime	regime	NOUN
ftr-444	837	21	under	under	ADP
ftr-444	837	22	which	which	PRON
ftr-444	837	23	the	the	DET
ftr-444	837	24	shareholder	shareholder	NOUN
ftr-444	837	25	pays	pay	VERB
ftr-444	837	26	income	income	NOUN
ftr-444	837	27	tax	tax	NOUN
ftr-444	837	28	plus	plus	CCONJ
ftr-444	837	29	an	an	DET
ftr-444	837	30	onerous	onerous	ADJ
ftr-444	837	31	interest	interest	NOUN
ftr-444	837	32	charge	charge	NOUN
ftr-444	837	33	upon	upon	SCONJ
ftr-444	837	34	receipt	receipt	NOUN
ftr-444	837	35	of	of	ADP
ftr-444	837	36	an	an	DET
ftr-444	837	37	"	"	PUNCT
ftr-444	837	38	excess	excess	ADJ
ftr-444	837	39	distribution	distribution	NOUN
ftr-444	837	40	"	"	PUNCT
ftr-444	837	41	from	from	ADP
ftr-444	837	42	the	the	DET
ftr-444	837	43	corporation	corporation	NOUN
ftr-444	837	44	or	or	CCONJ
ftr-444	837	45	upon	upon	SCONJ
ftr-444	837	46	gain	gain	NOUN
ftr-444	837	47	realized	realize	VERB
ftr-444	837	48	upon	upon	SCONJ
ftr-444	837	49	disposition	disposition	NOUN
ftr-444	837	50	of	of	ADP
ftr-444	837	51	the	the	DET
ftr-444	837	52	corporation	corporation	NOUN
ftr-444	837	53	's	's	PART
ftr-444	837	54	shares	share	NOUN
ftr-444	837	55	"	"	PUNCT
ftr-444	837	56	'	'	NUM
ftr-444	837	57	55	55	NUM
ftr-444	837	58	unless	unless	SCONJ
ftr-444	837	59	the	the	DET
ftr-444	837	60	shareholder	shareholder	NOUN
ftr-444	837	61	elects	elect	NOUN
ftr-444	837	62	,	,	PUNCT
ftr-444	837	63	under	under	ADP
ftr-444	837	64	certain	certain	ADJ
ftr-444	837	65	conditions	condition	NOUN
ftr-444	837	66	,	,	PUNCT
ftr-444	837	67	to	to	PART
ftr-444	837	68	include	include	VERB
ftr-444	837	69	in	in	ADP
ftr-444	837	70	income	income	NOUN
ftr-444	837	71	currently	currently	ADV
ftr-444	837	72	the	the	DET
ftr-444	837	73	shareholder	shareholder	NOUN
ftr-444	837	74	's	's	PART
ftr-444	837	75	pro	pro	ADJ
ftr-444	837	76	rata	rata	ADJ
ftr-444	837	77	share	share	NOUN
ftr-444	837	78	of	of	ADP
ftr-444	837	79	the	the	DET
ftr-444	837	80	corporation	corporation	NOUN
ftr-444	837	81	's	's	PART
ftr-444	837	82	entire	entire	ADJ
ftr-444	837	83	income	income	NOUN
ftr-444	837	84	.	.	PUNCT
ftr-444	838	1	'56	'56	NUM
ftr-444	838	2	a	a	DET
ftr-444	838	3	foreign	foreign	ADJ
ftr-444	838	4	corporation	corporation	NOUN
ftr-444	838	5	is	be	AUX
ftr-444	838	6	a	a	DET
ftr-444	838	7	pfic	pfic	NOUN
ftr-444	838	8	if	if	SCONJ
ftr-444	838	9	either	either	ADV
ftr-444	838	10	:	:	PUNCT
ftr-444	838	11	(	(	PUNCT
ftr-444	838	12	i	i	NOUN
ftr-444	838	13	)	)	PUNCT
ftr-444	838	14	75	75	NUM
ftr-444	838	15	%	%	NOUN
ftr-444	838	16	or	or	CCONJ
ftr-444	838	17	more	more	ADJ
ftr-444	838	18	of	of	ADP
ftr-444	838	19	its	its	PRON
ftr-444	838	20	gross	gross	ADJ
ftr-444	838	21	income	income	NOUN
ftr-444	838	22	consists	consist	VERB
ftr-444	838	23	of	of	ADP
ftr-444	838	24	passive	passive	ADJ
ftr-444	838	25	income	income	NOUN
ftr-444	838	26	;	;	PUNCT
ftr-444	838	27	or	or	CCONJ
ftr-444	838	28	(	(	PUNCT
ftr-444	838	29	ii	ii	NOUN
ftr-444	838	30	)	)	PUNCT
ftr-444	838	31	50	50	NUM
ftr-444	838	32	%	%	NOUN
ftr-444	838	33	or	or	CCONJ
ftr-444	838	34	more	more	ADJ
ftr-444	838	35	of	of	ADP
ftr-444	838	36	its	its	PRON
ftr-444	838	37	assets	asset	NOUN
ftr-444	838	38	produce	produce	VERB
ftr-444	838	39	or	or	CCONJ
ftr-444	838	40	are	be	AUX
ftr-444	838	41	held	hold	VERB
ftr-444	838	42	for	for	ADP
ftr-444	838	43	the	the	DET
ftr-444	838	44	production	production	NOUN
ftr-444	838	45	of	of	ADP
ftr-444	838	46	passive	passive	ADJ
ftr-444	838	47	income	income	NOUN
ftr-444	838	48	.	.	PUNCT
ftr-444	839	1	5	5	NUM
ftr-444	839	2	7	7	NUM
ftr-444	839	3	the	the	DET
ftr-444	839	4	asset	asset	NOUN
ftr-444	839	5	test	test	NOUN
ftr-444	839	6	is	be	AUX
ftr-444	839	7	based	base	VERB
ftr-444	839	8	,	,	PUNCT
ftr-444	839	9	in	in	ADP
ftr-444	839	10	general	general	ADJ
ftr-444	839	11	,	,	PUNCT
ftr-444	839	12	on	on	ADP
ftr-444	839	13	the	the	DET
ftr-444	839	14	fair	fair	ADJ
ftr-444	839	15	market	market	NOUN
ftr-444	839	16	value	value	NOUN
ftr-444	839	17	of	of	ADP
ftr-444	839	18	the	the	DET
ftr-444	839	19	assets	asset	NOUN
ftr-444	839	20	and	and	CCONJ
ftr-444	839	21	is	be	AUX
ftr-444	839	22	based	base	VERB
ftr-444	839	23	on	on	ADP
ftr-444	839	24	the	the	DET
ftr-444	839	25	average	average	NOUN
ftr-444	839	26	of	of	ADP
ftr-444	839	27	quarter	quarter	NOUN
ftr-444	839	28	-	-	PUNCT
ftr-444	839	29	end	end	NOUN
ftr-444	839	30	values	value	NOUN
ftr-444	839	31	.	.	PUNCT
ftr-444	840	1	58	58	NUM
ftr-444	840	2	passive	passive	ADJ
ftr-444	840	3	income	income	NOUN
ftr-444	840	4	is	be	AUX
ftr-444	840	5	defined	define	VERB
ftr-444	840	6	by	by	ADP
ftr-444	840	7	cross	cross	NOUN
ftr-444	840	8	-	-	NOUN
ftr-444	840	9	reference	reference	NOUN
ftr-444	840	10	to	to	ADP
ftr-444	840	11	the	the	DET
ftr-444	840	12	definitions	definition	NOUN
ftr-444	840	13	of	of	ADP
ftr-444	840	14	foreign	foreign	ADJ
ftr-444	840	15	personal	personal	ADJ
ftr-444	840	16	holding	hold	VERB
ftr-444	840	17	company	company	NOUN
ftr-444	840	18	income	income	NOUN
ftr-444	840	19	set	set	VERB
ftr-444	840	20	forth	forth	ADV
ftr-444	840	21	in	in	ADP
ftr-444	840	22	the	the	DET
ftr-444	840	23	cfc	cfc	NOUN
ftr-444	840	24	provisions	provision	NOUN
ftr-444	840	25	.	.	PUNCT
ftr-444	841	1	'59	'59	NUM
ftr-444	841	2	in	in	ADP
ftr-444	841	3	general	general	ADJ
ftr-444	841	4	,	,	PUNCT
ftr-444	841	5	therefore	therefore	ADV
ftr-444	841	6	,	,	PUNCT
ftr-444	841	7	whether	whether	SCONJ
ftr-444	841	8	income	income	NOUN
ftr-444	841	9	derived	derive	VERB
ftr-444	841	10	by	by	ADP
ftr-444	841	11	softco	softco	NOUN
ftr-444	841	12	is	be	AUX
ftr-444	841	13	passive	passive	ADJ
ftr-444	841	14	will	will	AUX
ftr-444	841	15	depend	depend	VERB
ftr-444	841	16	upon	upon	SCONJ
ftr-444	841	17	the	the	DET
ftr-444	841	18	analysis	analysis	NOUN
ftr-444	841	19	set	set	VERB
ftr-444	841	20	forth	forth	ADP
ftr-444	841	21	in	in	ADP
ftr-444	841	22	the	the	DET
ftr-444	841	23	prior	prior	ADJ
ftr-444	841	24	discussion	discussion	NOUN
ftr-444	841	25	.	.	PUNCT
ftr-444	842	1	sales	sale	NOUN
ftr-444	842	2	income	income	NOUN
ftr-444	842	3	will	will	AUX
ftr-444	842	4	not	not	PART
ftr-444	842	5	be	be	AUX
ftr-444	842	6	passive	passive	ADJ
ftr-444	842	7	income	income	NOUN
ftr-444	842	8	,	,	PUNCT
ftr-444	842	9	and	and	CCONJ
ftr-444	842	10	the	the	DET
ftr-444	842	11	treatment	treatment	NOUN
ftr-444	842	12	of	of	ADP
ftr-444	842	13	rental	rental	NOUN
ftr-444	842	14	and	and	CCONJ
ftr-444	842	15	royalties	royalty	NOUN
ftr-444	842	16	would	would	AUX
ftr-444	842	17	depend	depend	VERB
ftr-444	842	18	upon	upon	SCONJ
ftr-444	842	19	whether	whether	SCONJ
ftr-444	842	20	they	they	PRON
ftr-444	842	21	constitute	constitute	VERB
ftr-444	842	22	"	"	PUNCT
ftr-444	842	23	active	active	ADJ
ftr-444	842	24	business	business	NOUN
ftr-444	842	25	"	"	PUNCT
ftr-444	842	26	rents	rent	NOUN
ftr-444	842	27	or	or	CCONJ
ftr-444	842	28	royalties	royalty	NOUN
ftr-444	842	29	.	.	PUNCT
ftr-444	843	1	the	the	DET
ftr-444	843	2	pfic	pfic	NOUN
ftr-444	843	3	rules	rule	NOUN
ftr-444	843	4	modify	modify	VERB
ftr-444	843	5	the	the	DET
ftr-444	843	6	cfc	cfc	PROPN
ftr-444	843	7	rules	rule	NOUN
ftr-444	843	8	in	in	ADP
ftr-444	843	9	certain	certain	ADJ
ftr-444	843	10	ways	way	NOUN
ftr-444	843	11	.	.	PUNCT
ftr-444	844	1	among	among	ADP
ftr-444	844	2	others	other	NOUN
ftr-444	844	3	,	,	PUNCT
ftr-444	844	4	rents	rent	NOUN
ftr-444	844	5	or	or	CCONJ
ftr-444	844	6	royalties	royalty	NOUN
ftr-444	844	7	received	receive	VERB
ftr-444	844	8	by	by	ADP
ftr-444	844	9	the	the	DET
ftr-444	844	10	foreign	foreign	ADJ
ftr-444	844	11	corporation	corporation	NOUN
ftr-444	844	12	are	be	AUX
ftr-444	844	13	not	not	PART
ftr-444	844	14	considered	consider	VERB
ftr-444	844	15	to	to	PART
ftr-444	844	16	be	be	AUX
ftr-444	844	17	passive	passive	ADJ
ftr-444	844	18	income	income	NOUN
ftr-444	844	19	if	if	SCONJ
ftr-444	844	20	they	they	PRON
ftr-444	844	21	are	be	AUX
ftr-444	844	22	:	:	PUNCT
ftr-444	844	23	(	(	PUNCT
ftr-444	844	24	i	i	NOUN
ftr-444	844	25	)	)	PUNCT
ftr-444	844	26	received	receive	VERB
ftr-444	844	27	from	from	ADP
ftr-444	844	28	a	a	DET
ftr-444	844	29	related	related	ADJ
ftr-444	844	30	person	person	NOUN
ftr-444	844	31	;	;	PUNCT
ftr-444	844	32	and	and	CCONJ
ftr-444	844	33	(	(	PUNCT
ftr-444	844	34	ii	ii	NOUN
ftr-444	844	35	)	)	PUNCT
ftr-444	844	36	are	be	AUX
ftr-444	844	37	attributable	attributable	ADJ
ftr-444	844	38	to	to	ADP
ftr-444	844	39	income	income	NOUN
ftr-444	844	40	of	of	ADP
ftr-444	844	41	that	that	DET
ftr-444	844	42	person	person	NOUN
ftr-444	844	43	which	which	PRON
ftr-444	844	44	is	be	AUX
ftr-444	844	45	not	not	PART
ftr-444	844	46	passive	passive	ADJ
ftr-444	844	47	income	income	NOUN
ftr-444	844	48	.	.	PUNCT
ftr-444	844	49	"	"	PUNCT
ftr-444	845	1	softco	softco	NOUN
ftr-444	845	2	will	will	AUX
ftr-444	845	3	receive	receive	VERB
ftr-444	845	4	royalties	royalty	NOUN
ftr-444	845	5	from	from	ADP
ftr-444	845	6	russco	russco	NOUN
ftr-444	845	7	which	which	PRON
ftr-444	845	8	may	may	AUX
ftr-444	845	9	not	not	PART
ftr-444	845	10	be	be	AUX
ftr-444	845	11	active	active	ADJ
ftr-444	845	12	business	business	NOUN
ftr-444	845	13	royalties	royalty	NOUN
ftr-444	845	14	.	.	PUNCT
ftr-444	846	1	such	such	ADJ
ftr-444	846	2	royalties	royalty	NOUN
ftr-444	846	3	will	will	AUX
ftr-444	846	4	not	not	PART
ftr-444	846	5	be	be	AUX
ftr-444	846	6	considered	consider	VERB
ftr-444	846	7	passive	passive	ADJ
ftr-444	846	8	income	income	NOUN
ftr-444	846	9	for	for	ADP
ftr-444	846	10	pfic	pfic	ADJ
ftr-444	846	11	purposes	purpose	NOUN
ftr-444	846	12	if	if	SCONJ
ftr-444	846	13	they	they	PRON
ftr-444	846	14	are	be	AUX
ftr-444	846	15	attributable	attributable	ADJ
ftr-444	846	16	to	to	ADP
ftr-444	846	17	active	active	ADJ
ftr-444	846	18	business	business	NOUN
ftr-444	846	19	income	income	NOUN
ftr-444	846	20	of	of	ADP
ftr-444	846	21	russco	russco	NOUN
ftr-444	846	22	.	.	PUNCT
ftr-444	847	1	this	this	PRON
ftr-444	847	2	could	could	AUX
ftr-444	847	3	be	be	AUX
ftr-444	847	4	case	case	NOUN
ftr-444	847	5	if	if	SCONJ
ftr-444	847	6	,	,	PUNCT
ftr-444	847	7	for	for	ADP
ftr-444	847	8	example	example	NOUN
ftr-444	847	9	,	,	PUNCT
ftr-444	847	10	russco	russco	PROPN
ftr-444	847	11	's	's	PART
ftr-444	847	12	income	income	NOUN
ftr-444	847	13	consisted	consist	VERB
ftr-444	847	14	of	of	ADP
ftr-444	847	15	income	income	NOUN
ftr-444	847	16	from	from	ADP
ftr-444	847	17	sales	sale	NOUN
ftr-444	847	18	,	,	PUNCT
ftr-444	847	19	rather	rather	ADV
ftr-444	847	20	than	than	ADP
ftr-444	847	21	rents	rent	NOUN
ftr-444	847	22	or	or	CCONJ
ftr-444	847	23	royalties	royalty	NOUN
ftr-444	847	24	.	.	PUNCT
ftr-444	848	1	if	if	SCONJ
ftr-444	848	2	softco	softco	NOUN
ftr-444	848	3	derived	derive	VERB
ftr-444	848	4	a	a	DET
ftr-444	848	5	significant	significant	ADJ
ftr-444	848	6	portion	portion	NOUN
ftr-444	848	7	of	of	ADP
ftr-444	848	8	its	its	PRON
ftr-444	848	9	total	total	ADJ
ftr-444	848	10	income	income	NOUN
ftr-444	848	11	in	in	ADP
ftr-444	848	12	the	the	DET
ftr-444	848	13	form	form	NOUN
ftr-444	848	14	of	of	ADP
ftr-444	848	15	sales	sale	NOUN
ftr-444	848	16	income	income	NOUN
ftr-444	848	17	,	,	PUNCT
ftr-444	848	18	it	it	PRON
ftr-444	848	19	is	be	AUX
ftr-444	848	20	unlikely	unlikely	ADJ
ftr-444	848	21	that	that	SCONJ
ftr-444	848	22	75	75	NUM
ftr-444	848	23	%	%	NOUN
ftr-444	848	24	or	or	CCONJ
ftr-444	848	25	more	more	ADJ
ftr-444	848	26	of	of	ADP
ftr-444	848	27	its	its	PRON
ftr-444	848	28	total	total	ADJ
ftr-444	848	29	gross	gross	ADJ
ftr-444	848	30	income	income	NOUN
ftr-444	848	31	will	will	AUX
ftr-444	848	32	be	be	AUX
ftr-444	848	33	passive	passive	ADJ
ftr-444	848	34	income	income	NOUN
ftr-444	848	35	,	,	PUNCT
ftr-444	848	36	so	so	SCONJ
ftr-444	848	37	it	it	PRON
ftr-444	848	38	is	be	AUX
ftr-444	848	39	unlikely	unlikely	ADJ
ftr-444	848	40	to	to	PART
ftr-444	848	41	be	be	AUX
ftr-444	848	42	a	a	DET
ftr-444	848	43	pfic	pfic	NOUN
ftr-444	848	44	on	on	ADP
ftr-444	848	45	this	this	DET
ftr-444	848	46	ground	ground	NOUN
ftr-444	848	47	.	.	PUNCT
ftr-444	849	1	it	it	PRON
ftr-444	849	2	is	be	AUX
ftr-444	849	3	more	more	ADV
ftr-444	849	4	likely	likely	ADJ
ftr-444	849	5	to	to	PART
ftr-444	849	6	fall	fall	VERB
ftr-444	849	7	afoul	afoul	ADV
ftr-444	849	8	of	of	ADP
ftr-444	849	9	the	the	DET
ftr-444	849	10	rule	rule	NOUN
ftr-444	849	11	which	which	PRON
ftr-444	849	12	makes	make	VERB
ftr-444	849	13	it	it	PRON
ftr-444	849	14	a	a	DET
ftr-444	849	15	pfic	pfic	NOUN
ftr-444	849	16	if	if	SCONJ
ftr-444	849	17	50	50	NUM
ftr-444	849	18	%	%	NOUN
ftr-444	849	19	or	or	CCONJ
ftr-444	849	20	more	more	ADJ
ftr-444	849	21	of	of	ADP
ftr-444	849	22	its	its	PRON
ftr-444	849	23	assets	asset	NOUN
ftr-444	849	24	are	be	AUX
ftr-444	849	25	held	hold	VERB
ftr-444	849	26	for	for	ADP
ftr-444	849	27	the	the	DET
ftr-444	849	28	production	production	NOUN
ftr-444	849	29	of	of	ADP
ftr-444	849	30	passive	passive	ADJ
ftr-444	849	31	income	income	NOUN
ftr-444	849	32	.	.	PUNCT
ftr-444	850	1	it	it	PRON
ftr-444	850	2	does	do	AUX
ftr-444	850	3	not	not	PART
ftr-444	850	4	appear	appear	VERB
ftr-444	850	5	that	that	SCONJ
ftr-444	850	6	softco	softco	NOUN
ftr-444	850	7	will	will	AUX
ftr-444	850	8	own	own	VERB
ftr-444	850	9	substantial	substantial	ADJ
ftr-444	850	10	tangible	tangible	ADJ
ftr-444	850	11	assets	asset	NOUN
ftr-444	850	12	.	.	PUNCT
ftr-444	851	1	receivables	receivables	NOUN
ftr-444	851	2	from	from	ADP
ftr-444	851	3	customers	customer	NOUN
ftr-444	851	4	will	will	AUX
ftr-444	851	5	154	154	NUM
ftr-444	851	6	.	.	PUNCT
ftr-444	852	1	see	see	VERB
ftr-444	852	2	supra	supra	PROPN
ftr-444	852	3	text	text	NOUN
ftr-444	852	4	accompanying	accompanying	ADJ
ftr-444	852	5	notes	note	NOUN
ftr-444	852	6	106	106	NUM
ftr-444	852	7	and	and	CCONJ
ftr-444	852	8	140	140	NUM
ftr-444	852	9	.	.	NOUN
ftr-444	852	10	155	155	NUM
ftr-444	852	11	.	.	PUNCT
ftr-444	853	1	irc	irc	PROPN
ftr-444	853	2	§	§	PROPN
ftr-444	853	3	1291	1291	NUM
ftr-444	853	4	.	.	PUNCT
ftr-444	854	1	156	156	NUM
ftr-444	854	2	.	.	PUNCT
ftr-444	855	1	see	see	VERB
ftr-444	855	2	irc	irc	PROPN
ftr-444	855	3	§	§	PROPN
ftr-444	855	4	1295	1295	NUM
ftr-444	855	5	.	.	PUNCT
ftr-444	856	1	157	157	NUM
ftr-444	856	2	.	.	PUNCT
ftr-444	856	3	see	see	VERB
ftr-444	856	4	irc	irc	PROPN
ftr-444	856	5	§	§	PROPN
ftr-444	856	6	1297	1297	NUM
ftr-444	856	7	.	.	PUNCT
ftr-444	857	1	158	158	X
ftr-444	857	2	.	.	PUNCT
ftr-444	858	1	see	see	VERB
ftr-444	858	2	irc	irc	ADV
ftr-444	858	3	§	§	PROPN
ftr-444	858	4	1297(a)(2	1297(a)(2	NUM
ftr-444	858	5	)	)	PUNCT
ftr-444	858	6	.	.	PUNCT
ftr-444	859	1	159	159	NUM
ftr-444	859	2	.	.	PUNCT
ftr-444	860	1	see	see	VERB
ftr-444	860	2	irc	irc	PROPN
ftr-444	860	3	§	§	PROPN
ftr-444	860	4	1297(b)(1	1297(b)(1	NUM
ftr-444	860	5	)	)	PUNCT
ftr-444	860	6	(	(	PUNCT
ftr-444	860	7	referring	refer	VERB
ftr-444	860	8	to	to	ADP
ftr-444	860	9	§	§	PROPN
ftr-444	860	10	954(c	954(c	PROPN
ftr-444	860	11	)	)	PUNCT
ftr-444	860	12	)	)	PUNCT
ftr-444	860	13	.	.	PUNCT
ftr-444	861	1	160	160	NUM
ftr-444	861	2	.	.	PUNCT
ftr-444	861	3	see	see	VERB
ftr-444	861	4	irc	irc	PROPN
ftr-444	861	5	§	§	PROPN
ftr-444	861	6	1297(b)(2	1297(b)(2	NOUN
ftr-444	861	7	)	)	PUNCT
ftr-444	861	8	.	.	PUNCT
ftr-444	862	1	[	[	X
ftr-444	862	2	vol	vol	NOUN
ftr-444	862	3	4:4	4:4	NUM
ftr-444	862	4	taxation	taxation	NOUN
ftr-444	862	5	of	of	ADP
ftr-444	862	6	electronic	electronic	ADJ
ftr-444	862	7	commerce	commerce	NOUN
ftr-444	862	8	constitute	constitute	VERB
ftr-444	862	9	assets	asset	NOUN
ftr-444	862	10	producing	produce	VERB
ftr-444	862	11	active	active	ADJ
ftr-444	862	12	income	income	NOUN
ftr-444	862	13	to	to	ADP
ftr-444	862	14	the	the	DET
ftr-444	862	15	extent	extent	NOUN
ftr-444	862	16	that	that	SCONJ
ftr-444	862	17	they	they	PRON
ftr-444	862	18	are	be	AUX
ftr-444	862	19	generated	generate	VERB
ftr-444	862	20	by	by	ADP
ftr-444	862	21	sales	sale	NOUN
ftr-444	862	22	or	or	CCONJ
ftr-444	862	23	the	the	DET
ftr-444	862	24	performance	performance	NOUN
ftr-444	862	25	of	of	ADP
ftr-444	862	26	services	service	NOUN
ftr-444	862	27	but	but	CCONJ
ftr-444	862	28	not	not	PART
ftr-444	862	29	,	,	PUNCT
ftr-444	862	30	apparently	apparently	ADV
ftr-444	862	31	,	,	PUNCT
ftr-444	862	32	if	if	SCONJ
ftr-444	862	33	they	they	PRON
ftr-444	862	34	represent	represent	VERB
ftr-444	862	35	royalty	royalty	NOUN
ftr-444	862	36	receipts	receipt	NOUN
ftr-444	862	37	.	.	PUNCT
ftr-444	863	1	6	6	NUM
ftr-444	863	2	'	'	PART
ftr-444	863	3	cash	cash	NOUN
ftr-444	863	4	and	and	CCONJ
ftr-444	863	5	other	other	ADJ
ftr-444	863	6	amounts	amount	NOUN
ftr-444	863	7	representing	represent	VERB
ftr-444	863	8	working	work	VERB
ftr-444	863	9	capital	capital	NOUN
ftr-444	863	10	are	be	AUX
ftr-444	863	11	treated	treat	VERB
ftr-444	863	12	by	by	ADP
ftr-444	863	13	the	the	DET
ftr-444	863	14	irs	irs	PROPN
ftr-444	863	15	as	as	ADP
ftr-444	863	16	assets	asset	NOUN
ftr-444	863	17	which	which	PRON
ftr-444	863	18	produce	produce	VERB
ftr-444	863	19	passive	passive	ADJ
ftr-444	863	20	income	income	NOUN
ftr-444	863	21	.	.	PUNCT
ftr-444	863	22	"	"	PUNCT
ftr-444	864	1	whether	whether	SCONJ
ftr-444	864	2	the	the	DET
ftr-444	864	3	50	50	NUM
ftr-444	864	4	%	%	NOUN
ftr-444	864	5	test	test	NOUN
ftr-444	864	6	is	be	AUX
ftr-444	864	7	met	meet	VERB
ftr-444	864	8	is	be	AUX
ftr-444	864	9	likely	likely	ADJ
ftr-444	864	10	to	to	PART
ftr-444	864	11	depend	depend	VERB
ftr-444	864	12	,	,	PUNCT
ftr-444	864	13	therefore	therefore	ADV
ftr-444	864	14	,	,	PUNCT
ftr-444	864	15	not	not	PART
ftr-444	864	16	only	only	ADV
ftr-444	864	17	on	on	ADP
ftr-444	864	18	how	how	SCONJ
ftr-444	864	19	the	the	DET
ftr-444	864	20	software	software	NOUN
ftr-444	864	21	assets	asset	NOUN
ftr-444	864	22	which	which	PRON
ftr-444	864	23	it	it	PRON
ftr-444	864	24	holds	hold	VERB
ftr-444	864	25	are	be	AUX
ftr-444	864	26	valued	value	VERB
ftr-444	864	27	-	-	PUNCT
ftr-444	864	28	not	not	PART
ftr-444	864	29	an	an	DET
ftr-444	864	30	easy	easy	ADJ
ftr-444	864	31	task	task	NOUN
ftr-444	864	32	-	-	PUNCT
ftr-444	864	33	but	but	CCONJ
ftr-444	864	34	also	also	ADV
ftr-444	864	35	how	how	SCONJ
ftr-444	864	36	they	they	PRON
ftr-444	864	37	are	be	AUX
ftr-444	864	38	characterized	characterize	VERB
ftr-444	864	39	.	.	PUNCT
ftr-444	865	1	assets	asset	NOUN
ftr-444	865	2	are	be	AUX
ftr-444	865	3	characterized	characterize	VERB
ftr-444	865	4	by	by	ADP
ftr-444	865	5	reference	reference	NOUN
ftr-444	865	6	to	to	ADP
ftr-444	865	7	whether	whether	SCONJ
ftr-444	865	8	they	they	PRON
ftr-444	865	9	produce	produce	VERB
ftr-444	865	10	or	or	CCONJ
ftr-444	865	11	are	be	AUX
ftr-444	865	12	held	hold	VERB
ftr-444	865	13	for	for	ADP
ftr-444	865	14	the	the	DET
ftr-444	865	15	production	production	NOUN
ftr-444	865	16	of	of	ADP
ftr-444	865	17	passive	passive	ADJ
ftr-444	865	18	income.16	income.16	NOUN
ftr-444	865	19	in	in	ADP
ftr-444	865	20	softco	softco	PROPN
ftr-444	865	21	's	's	PART
ftr-444	865	22	case	case	NOUN
ftr-444	865	23	it	it	PRON
ftr-444	865	24	appears	appear	VERB
ftr-444	865	25	that	that	SCONJ
ftr-444	865	26	the	the	DET
ftr-444	865	27	same	same	ADJ
ftr-444	865	28	assets	asset	NOUN
ftr-444	865	29	(	(	PUNCT
ftr-444	865	30	the	the	DET
ftr-444	865	31	computer	computer	NOUN
ftr-444	865	32	programs	program	NOUN
ftr-444	865	33	and	and	CCONJ
ftr-444	865	34	the	the	DET
ftr-444	865	35	rights	right	NOUN
ftr-444	865	36	protecting	protect	VERB
ftr-444	865	37	them	they	PRON
ftr-444	865	38	)	)	PUNCT
ftr-444	865	39	are	be	AUX
ftr-444	865	40	held	hold	VERB
ftr-444	865	41	to	to	PART
ftr-444	865	42	produce	produce	VERB
ftr-444	865	43	both	both	CCONJ
ftr-444	865	44	active	active	ADJ
ftr-444	865	45	and	and	CCONJ
ftr-444	865	46	passive	passive	ADJ
ftr-444	865	47	income	income	NOUN
ftr-444	865	48	;	;	PUNCT
ftr-444	865	49	in	in	ADP
ftr-444	865	50	this	this	DET
ftr-444	865	51	case	case	NOUN
ftr-444	865	52	,	,	PUNCT
ftr-444	865	53	the	the	DET
ftr-444	865	54	assets	asset	NOUN
ftr-444	865	55	will	will	AUX
ftr-444	865	56	be	be	AUX
ftr-444	865	57	treated	treat	VERB
ftr-444	865	58	as	as	ADP
ftr-444	865	59	partly	partly	ADV
ftr-444	865	60	active	active	ADJ
ftr-444	865	61	and	and	CCONJ
ftr-444	865	62	partly	partly	ADV
ftr-444	865	63	passive	passive	ADJ
ftr-444	865	64	in	in	ADP
ftr-444	865	65	proportion	proportion	NOUN
ftr-444	865	66	to	to	ADP
ftr-444	865	67	the	the	DET
ftr-444	865	68	amounts	amount	NOUN
ftr-444	865	69	of	of	ADP
ftr-444	865	70	income	income	NOUN
ftr-444	865	71	(	(	PUNCT
ftr-444	865	72	presumably	presumably	ADV
ftr-444	865	73	gross	gross	ADJ
ftr-444	865	74	income	income	NOUN
ftr-444	865	75	)	)	PUNCT
ftr-444	865	76	generated	generate	VERB
ftr-444	865	77	by	by	ADP
ftr-444	865	78	them.y	them.y	PROPN
ftr-444	865	79	"	"	PUNCT
ftr-444	865	80	again	again	ADV
ftr-444	865	81	,	,	PUNCT
ftr-444	865	82	as	as	SCONJ
ftr-444	865	83	when	when	SCONJ
ftr-444	865	84	softco	softco	NOUN
ftr-444	865	85	is	be	AUX
ftr-444	865	86	a	a	DET
ftr-444	865	87	cfc	cfc	NOUN
ftr-444	865	88	or	or	CCONJ
ftr-444	865	89	a	a	DET
ftr-444	865	90	fphc	fphc	NOUN
ftr-444	865	91	,	,	PUNCT
ftr-444	865	92	investment	investment	NOUN
ftr-444	865	93	of	of	ADP
ftr-444	865	94	retained	retain	VERB
ftr-444	865	95	earnings	earning	NOUN
ftr-444	865	96	of	of	ADP
ftr-444	865	97	softco	softco	NOUN
ftr-444	865	98	in	in	ADP
ftr-444	865	99	passive	passive	ADJ
ftr-444	865	100	assets	asset	NOUN
ftr-444	865	101	may	may	AUX
ftr-444	865	102	turn	turn	VERB
ftr-444	865	103	softco	softco	NOUN
ftr-444	865	104	into	into	ADP
ftr-444	865	105	a	a	DET
ftr-444	865	106	pfic	pfic	NOUN
ftr-444	865	107	even	even	ADV
ftr-444	865	108	if	if	SCONJ
ftr-444	865	109	it	it	PRON
ftr-444	865	110	would	would	AUX
ftr-444	865	111	not	not	PART
ftr-444	865	112	be	be	AUX
ftr-444	865	113	one	one	NUM
ftr-444	865	114	based	base	VERB
ftr-444	865	115	upon	upon	SCONJ
ftr-444	865	116	its	its	PRON
ftr-444	865	117	operating	operating	NOUN
ftr-444	865	118	assets	asset	NOUN
ftr-444	865	119	.	.	PUNCT
ftr-444	866	1	d.	d.	PROPN
ftr-444	866	2	sunmnary	sunmnary	ADV
ftr-444	866	3	of	of	ADP
ftr-444	866	4	the	the	DET
ftr-444	866	5	application	application	NOUN
ftr-444	866	6	of	of	ADP
ftr-444	866	7	the	the	DET
ftr-444	866	8	tax	tax	NOUN
ftr-444	866	9	haven	haven	NOUN
ftr-444	866	10	regimes	regime	VERB
ftr-444	866	11	the	the	DET
ftr-444	866	12	cfc	cfc	PROPN
ftr-444	866	13	rules	rule	NOUN
ftr-444	866	14	are	be	AUX
ftr-444	866	15	fundamentally	fundamentally	ADV
ftr-444	866	16	different	different	ADJ
ftr-444	866	17	in	in	ADP
ftr-444	866	18	their	their	PRON
ftr-444	866	19	application	application	NOUN
ftr-444	866	20	from	from	ADP
ftr-444	866	21	the	the	DET
ftr-444	866	22	fphc	fphc	NOUN
ftr-444	866	23	and	and	CCONJ
ftr-444	866	24	pfic	pfic	NOUN
ftr-444	866	25	rules	rule	NOUN
ftr-444	866	26	.	.	PUNCT
ftr-444	867	1	the	the	DET
ftr-444	867	2	former	former	ADJ
ftr-444	867	3	are	be	AUX
ftr-444	867	4	aimed	aim	VERB
ftr-444	867	5	at	at	ADP
ftr-444	867	6	an	an	DET
ftr-444	867	7	operating	operate	VERB
ftr-444	867	8	company	company	NOUN
ftr-444	867	9	,	,	PUNCT
ftr-444	867	10	presumably	presumably	ADV
ftr-444	867	11	generating	generate	VERB
ftr-444	867	12	active	active	ADJ
ftr-444	867	13	business	business	NOUN
ftr-444	867	14	income	income	NOUN
ftr-444	867	15	in	in	ADP
ftr-444	867	16	the	the	DET
ftr-444	867	17	main	main	ADJ
ftr-444	867	18	,	,	PUNCT
ftr-444	867	19	that	that	PRON
ftr-444	867	20	attempts	attempt	VERB
ftr-444	867	21	to	to	PART
ftr-444	867	22	"	"	PUNCT
ftr-444	867	23	sliver	sliver	VERB
ftr-444	867	24	"	"	PUNCT
ftr-444	867	25	its	its	PRON
ftr-444	867	26	income	income	NOUN
ftr-444	867	27	into	into	ADP
ftr-444	867	28	discrete	discrete	ADJ
ftr-444	867	29	segments	segment	NOUN
ftr-444	867	30	that	that	PRON
ftr-444	867	31	can	can	AUX
ftr-444	867	32	be	be	AUX
ftr-444	867	33	shifted	shift	VERB
ftr-444	867	34	into	into	ADP
ftr-444	867	35	tax	tax	NOUN
ftr-444	867	36	havens	haven	NOUN
ftr-444	867	37	.	.	PUNCT
ftr-444	868	1	thus	thus	ADV
ftr-444	868	2	,	,	PUNCT
ftr-444	868	3	under	under	ADP
ftr-444	868	4	subpart	subpart	NOUN
ftr-444	868	5	f	f	NOUN
ftr-444	868	6	,	,	PUNCT
ftr-444	868	7	even	even	ADV
ftr-444	868	8	if	if	SCONJ
ftr-444	868	9	the	the	DET
ftr-444	868	10	cfc	cfc	NOUN
ftr-444	868	11	's	's	PART
ftr-444	868	12	subpart	subpart	NOUN
ftr-444	868	13	f	f	PROPN
ftr-444	868	14	income	income	NOUN
ftr-444	868	15	is	be	AUX
ftr-444	868	16	only	only	ADV
ftr-444	868	17	a	a	DET
ftr-444	868	18	fraction	fraction	NOUN
ftr-444	868	19	of	of	ADP
ftr-444	868	20	total	total	ADJ
ftr-444	868	21	income	income	NOUN
ftr-444	868	22	it	it	PRON
ftr-444	868	23	will	will	AUX
ftr-444	868	24	be	be	AUX
ftr-444	868	25	counted	count	VERB
ftr-444	868	26	;	;	PUNCT
ftr-444	868	27	but	but	CCONJ
ftr-444	868	28	(	(	PUNCT
ftr-444	868	29	subject	subject	ADJ
ftr-444	868	30	to	to	ADP
ftr-444	868	31	de	de	X
ftr-444	868	32	mininis	mininis	NOUN
ftr-444	868	33	and	and	CCONJ
ftr-444	868	34	"	"	PUNCT
ftr-444	868	35	de	de	X
ftr-444	868	36	mnaxinis	mnaxinis	NOUN
ftr-444	868	37	"	"	PUNCT
ftr-444	868	38	rules),165	rules),165	VERB
ftr-444	868	39	only	only	ADV
ftr-444	868	40	the	the	DET
ftr-444	868	41	portion	portion	NOUN
ftr-444	868	42	of	of	ADP
ftr-444	868	43	the	the	DET
ftr-444	868	44	cfc	cfc	PROPN
ftr-444	868	45	's	's	PART
ftr-444	868	46	income	income	NOUN
ftr-444	868	47	which	which	PRON
ftr-444	868	48	constitutes	constitute	VERB
ftr-444	868	49	subpart	subpart	NOUN
ftr-444	868	50	f	f	PROPN
ftr-444	868	51	income	income	NOUN
ftr-444	868	52	is	be	AUX
ftr-444	868	53	taxed	tax	VERB
ftr-444	868	54	through	through	ADP
ftr-444	868	55	to	to	ADP
ftr-444	868	56	the	the	DET
ftr-444	868	57	u.s	u.s	PROPN
ftr-444	868	58	.	.	PROPN
ftr-444	868	59	shareholder(s	shareholder(s	PROPN
ftr-444	868	60	)	)	PUNCT
ftr-444	868	61	on	on	ADP
ftr-444	868	62	a	a	DET
ftr-444	868	63	current	current	ADJ
ftr-444	868	64	basis	basis	NOUN
ftr-444	868	65	.	.	PUNCT
ftr-444	869	1	this	this	PRON
ftr-444	869	2	may	may	AUX
ftr-444	869	3	produce	produce	VERB
ftr-444	869	4	a	a	DET
ftr-444	869	5	tax	tax	NOUN
ftr-444	869	6	even	even	ADV
ftr-444	869	7	if	if	SCONJ
ftr-444	869	8	the	the	DET
ftr-444	869	9	subpart	subpart	NOUN
ftr-444	869	10	f	f	PROPN
ftr-444	869	11	income	income	NOUN
ftr-444	869	12	is	be	AUX
ftr-444	869	13	only	only	ADV
ftr-444	869	14	a	a	DET
ftr-444	869	15	fraction	fraction	NOUN
ftr-444	869	16	of	of	ADP
ftr-444	869	17	the	the	DET
ftr-444	869	18	cfc	cfc	NOUN
ftr-444	869	19	's	's	PART
ftr-444	869	20	total	total	ADJ
ftr-444	869	21	income	income	NOUN
ftr-444	869	22	.	.	PUNCT
ftr-444	870	1	moreover	moreover	ADV
ftr-444	870	2	,	,	PUNCT
ftr-444	870	3	sales	sale	NOUN
ftr-444	870	4	and	and	CCONJ
ftr-444	870	5	services	service	NOUN
ftr-444	870	6	income	income	NOUN
ftr-444	870	7	can	can	AUX
ftr-444	870	8	give	give	VERB
ftr-444	870	9	rise	rise	NOUN
ftr-444	870	10	to	to	ADP
ftr-444	870	11	tax	tax	NOUN
ftr-444	870	12	.	.	PUNCT
ftr-444	871	1	by	by	ADP
ftr-444	871	2	contrast	contrast	NOUN
ftr-444	871	3	,	,	PUNCT
ftr-444	871	4	the	the	DET
ftr-444	871	5	fphc	fphc	NOUN
ftr-444	871	6	and	and	CCONJ
ftr-444	871	7	pfic	pfic	NOUN
ftr-444	871	8	rules	rule	NOUN
ftr-444	871	9	were	be	AUX
ftr-444	871	10	addressed	address	VERB
ftr-444	871	11	to	to	ADP
ftr-444	871	12	offshore	offshore	ADJ
ftr-444	871	13	investment	investment	NOUN
ftr-444	871	14	companies	company	NOUN
ftr-444	871	15	and	and	CCONJ
ftr-444	871	16	others	other	NOUN
ftr-444	871	17	deriving	derive	VERB
ftr-444	871	18	predominantly	predominantly	ADV
ftr-444	871	19	passive	passive	ADJ
ftr-444	871	20	investment	investment	NOUN
ftr-444	871	21	income	income	NOUN
ftr-444	871	22	.	.	PUNCT
ftr-444	872	1	therefore	therefore	ADV
ftr-444	872	2	,	,	PUNCT
ftr-444	872	3	whether	whether	SCONJ
ftr-444	872	4	a	a	DET
ftr-444	872	5	foreign	foreign	ADJ
ftr-444	872	6	corporation	corporation	NOUN
ftr-444	872	7	is	be	AUX
ftr-444	872	8	a	a	DET
ftr-444	872	9	fphc	fphc	NOUN
ftr-444	872	10	or	or	CCONJ
ftr-444	872	11	a	a	DET
ftr-444	872	12	pfic	pfic	NOUN
ftr-444	872	13	is	be	AUX
ftr-444	872	14	an	an	DET
ftr-444	872	15	"	"	PUNCT
ftr-444	872	16	all	all	PRON
ftr-444	872	17	or	or	CCONJ
ftr-444	872	18	nothing	nothing	PRON
ftr-444	872	19	"	"	PUNCT
ftr-444	872	20	proposition	proposition	NOUN
ftr-444	872	21	;	;	PUNCT
ftr-444	872	22	if	if	SCONJ
ftr-444	872	23	the	the	DET
ftr-444	872	24	foreign	foreign	ADJ
ftr-444	872	25	corporation	corporation	NOUN
ftr-444	872	26	rings	ring	VERB
ftr-444	872	27	the	the	DET
ftr-444	872	28	definitional	definitional	ADJ
ftr-444	872	29	161	161	NUM
ftr-444	872	30	.	.	PUNCT
ftr-444	873	1	see	see	VERB
ftr-444	873	2	notice	notice	NOUN
ftr-444	873	3	88	88	NUM
ftr-444	873	4	-	-	SYM
ftr-444	873	5	22	22	NUM
ftr-444	873	6	,	,	PUNCT
ftr-444	873	7	1988	1988	NUM
ftr-444	873	8	-	-	SYM
ftr-444	873	9	1	1	NUM
ftr-444	873	10	c.b	c.b	PROPN
ftr-444	873	11	.	.	PROPN
ftr-444	873	12	489	489	NUM
ftr-444	873	13	.	.	PUNCT
ftr-444	874	1	162	162	NUM
ftr-444	874	2	.	.	PUNCT
ftr-444	874	3	see	see	VERB
ftr-444	874	4	i	i	PRON
ftr-444	874	5	d.	d.	PROPN
ftr-444	874	6	163	163	NUM
ftr-444	874	7	.	.	PUNCT
ftr-444	875	1	see	see	VERB
ftr-444	875	2	irc	irc	ADV
ftr-444	875	3	§	§	PROPN
ftr-444	875	4	1297(a)(2	1297(a)(2	NUM
ftr-444	875	5	)	)	PUNCT
ftr-444	875	6	.	.	PUNCT
ftr-444	876	1	164	164	NUM
ftr-444	876	2	.	.	PUNCT
ftr-444	877	1	see	see	VERB
ftr-444	877	2	i	i	PRON
ftr-444	877	3	d.	d.	PROPN
ftr-444	877	4	gross	gross	ADJ
ftr-444	877	5	income	income	NOUN
ftr-444	877	6	,	,	PUNCT
ftr-444	877	7	rather	rather	ADV
ftr-444	877	8	than	than	ADP
ftr-444	877	9	net	net	ADJ
ftr-444	877	10	income	income	NOUN
ftr-444	877	11	,	,	PUNCT
ftr-444	877	12	should	should	AUX
ftr-444	877	13	presumably	presumably	ADV
ftr-444	877	14	be	be	AUX
ftr-444	877	15	used	use	VERB
ftr-444	877	16	because	because	SCONJ
ftr-444	877	17	the	the	DET
ftr-444	877	18	75	75	NUM
ftr-444	877	19	%	%	NOUN
ftr-444	877	20	passive	passive	ADJ
ftr-444	877	21	income	income	NOUN
ftr-444	877	22	test	test	NOUN
ftr-444	877	23	is	be	AUX
ftr-444	877	24	based	base	VERB
ftr-444	877	25	on	on	ADP
ftr-444	877	26	gross	gross	ADJ
ftr-444	877	27	income	income	NOUN
ftr-444	877	28	.	.	PUNCT
ftr-444	878	1	165	165	NUM
ftr-444	878	2	.	.	PUNCT
ftr-444	879	1	under	under	ADP
ftr-444	879	2	§	§	PROPN
ftr-444	879	3	954(b)(3)(a	954(b)(3)(a	NUM
ftr-444	879	4	)	)	PUNCT
ftr-444	879	5	,	,	PUNCT
ftr-444	879	6	if	if	SCONJ
ftr-444	879	7	the	the	DET
ftr-444	879	8	sum	sum	NOUN
ftr-444	879	9	of	of	ADP
ftr-444	879	10	foreign	foreign	ADJ
ftr-444	879	11	base	base	NOUN
ftr-444	879	12	company	company	NOUN
ftr-444	879	13	income	income	NOUN
ftr-444	879	14	(	(	PUNCT
ftr-444	879	15	without	without	ADP
ftr-444	879	16	regard	regard	NOUN
ftr-444	879	17	to	to	ADP
ftr-444	879	18	deductions	deduction	NOUN
ftr-444	879	19	)	)	PUNCT
ftr-444	879	20	and	and	CCONJ
ftr-444	879	21	gross	gross	ADJ
ftr-444	879	22	insurance	insurance	NOUN
ftr-444	879	23	income	income	NOUN
ftr-444	879	24	for	for	ADP
ftr-444	879	25	a	a	DET
ftr-444	879	26	taxable	taxable	ADJ
ftr-444	879	27	year	year	NOUN
ftr-444	879	28	is	be	AUX
ftr-444	879	29	less	less	ADJ
ftr-444	879	30	than	than	ADP
ftr-444	879	31	the	the	DET
ftr-444	879	32	lesser	less	ADJ
ftr-444	879	33	of	of	ADP
ftr-444	879	34	5	5	NUM
ftr-444	879	35	%	%	NOUN
ftr-444	879	36	of	of	ADP
ftr-444	879	37	gross	gross	ADJ
ftr-444	879	38	income	income	NOUN
ftr-444	879	39	or	or	CCONJ
ftr-444	879	40	$	$	SYM
ftr-444	879	41	1,000,000	1,000,000	NUM
ftr-444	879	42	,	,	PUNCT
ftr-444	879	43	then	then	ADV
ftr-444	879	44	no	no	DET
ftr-444	879	45	part	part	NOUN
ftr-444	879	46	of	of	ADP
ftr-444	879	47	such	such	ADJ
ftr-444	879	48	income	income	NOUN
ftr-444	879	49	will	will	AUX
ftr-444	879	50	be	be	AUX
ftr-444	879	51	treated	treat	VERB
ftr-444	879	52	as	as	ADP
ftr-444	879	53	foreign	foreign	ADJ
ftr-444	879	54	base	base	NOUN
ftr-444	879	55	company	company	NOUN
ftr-444	879	56	income	income	NOUN
ftr-444	879	57	or	or	CCONJ
ftr-444	879	58	insurance	insurance	NOUN
ftr-444	879	59	income	income	NOUN
ftr-444	879	60	.	.	PUNCT
ftr-444	880	1	if	if	SCONJ
ftr-444	880	2	this	this	DET
ftr-444	880	3	sum	sum	NOUN
ftr-444	880	4	exceeds	exceed	VERB
ftr-444	880	5	70	70	NUM
ftr-444	880	6	%	%	NOUN
ftr-444	880	7	of	of	ADP
ftr-444	880	8	gross	gross	ADJ
ftr-444	880	9	income	income	NOUN
ftr-444	880	10	,	,	PUNCT
ftr-444	880	11	then	then	ADV
ftr-444	880	12	the	the	DET
ftr-444	880	13	entire	entire	ADJ
ftr-444	880	14	gross	gross	ADJ
ftr-444	880	15	income	income	NOUN
ftr-444	880	16	will	will	AUX
ftr-444	880	17	be	be	AUX
ftr-444	880	18	treated	treat	VERB
ftr-444	880	19	as	as	ADP
ftr-444	880	20	either	either	CCONJ
ftr-444	880	21	foreign	foreign	ADJ
ftr-444	880	22	base	base	NOUN
ftr-444	880	23	company	company	NOUN
ftr-444	880	24	income	income	NOUN
ftr-444	880	25	or	or	CCONJ
ftr-444	880	26	insurance	insurance	NOUN
ftr-444	880	27	income	income	NOUN
ftr-444	880	28	under	under	ADP
ftr-444	880	29	§	§	PROPN
ftr-444	880	30	954(b)(3)(b	954(b)(3)(b	PROPN
ftr-444	880	31	)	)	PUNCT
ftr-444	880	32	.	.	PUNCT
ftr-444	881	1	1999	1999	NUM
ftr-444	881	2	]	]	PUNCT
ftr-444	881	3	florida	florida	PROPN
ftr-444	881	4	tax	tax	PROPN
ftr-444	881	5	review	review	NOUN
ftr-444	881	6	bell	bell	PROPN
ftr-444	881	7	,	,	PUNCT
ftr-444	881	8	the	the	DET
ftr-444	881	9	u.s	u.s	PROPN
ftr-444	881	10	.	.	PROPN
ftr-444	881	11	shareholder	shareholder	NOUN
ftr-444	881	12	must	must	AUX
ftr-444	881	13	account	account	VERB
ftr-444	881	14	for	for	ADP
ftr-444	881	15	his	his	PRON
ftr-444	881	16	pro	pro	ADJ
ftr-444	881	17	rata	rata	ADJ
ftr-444	881	18	share	share	NOUN
ftr-444	881	19	of	of	ADP
ftr-444	881	20	all	all	PRON
ftr-444	881	21	of	of	ADP
ftr-444	881	22	the	the	DET
ftr-444	881	23	foreign	foreign	ADJ
ftr-444	881	24	corporation	corporation	NOUN
ftr-444	881	25	's	's	PART
ftr-444	881	26	income	income	NOUN
ftr-444	881	27	;	;	PUNCT
ftr-444	881	28	otherwise	otherwise	ADV
ftr-444	881	29	,	,	PUNCT
ftr-444	881	30	none	none	NOUN
ftr-444	881	31	of	of	ADP
ftr-444	881	32	it	it	PRON
ftr-444	881	33	is	be	AUX
ftr-444	881	34	taken	take	VERB
ftr-444	881	35	into	into	ADP
ftr-444	881	36	account	account	NOUN
ftr-444	881	37	.	.	PUNCT
ftr-444	882	1	moreover	moreover	ADV
ftr-444	882	2	,	,	PUNCT
ftr-444	882	3	only	only	ADV
ftr-444	882	4	passive	passive	ADJ
ftr-444	882	5	income	income	NOUN
ftr-444	882	6	is	be	AUX
ftr-444	882	7	"	"	PUNCT
ftr-444	882	8	bad	bad	ADJ
ftr-444	882	9	,	,	PUNCT
ftr-444	882	10	"	"	PUNCT
ftr-444	882	11	and	and	CCONJ
ftr-444	882	12	this	this	PRON
ftr-444	882	13	does	do	AUX
ftr-444	882	14	not	not	PART
ftr-444	882	15	include	include	VERB
ftr-444	882	16	sales	sale	NOUN
ftr-444	882	17	and	and	CCONJ
ftr-444	882	18	services	service	NOUN
ftr-444	882	19	income	income	NOUN
ftr-444	882	20	.	.	PUNCT
ftr-444	883	1	under	under	ADP
ftr-444	883	2	both	both	DET
ftr-444	883	3	types	type	NOUN
ftr-444	883	4	of	of	ADP
ftr-444	883	5	regimes	regime	NOUN
ftr-444	883	6	,	,	PUNCT
ftr-444	883	7	rents	rent	NOUN
ftr-444	883	8	or	or	CCONJ
ftr-444	883	9	royalties	royalty	NOUN
ftr-444	883	10	may	may	AUX
ftr-444	883	11	constitute	constitute	VERB
ftr-444	883	12	active	active	ADJ
ftr-444	883	13	or	or	CCONJ
ftr-444	883	14	passive	passive	ADJ
ftr-444	883	15	income	income	NOUN
ftr-444	883	16	based	base	VERB
ftr-444	883	17	upon	upon	SCONJ
ftr-444	883	18	a	a	DET
ftr-444	883	19	determination	determination	NOUN
ftr-444	883	20	whether	whether	SCONJ
ftr-444	883	21	they	they	PRON
ftr-444	883	22	are	be	AUX
ftr-444	883	23	derived	derive	VERB
ftr-444	883	24	in	in	ADP
ftr-444	883	25	the	the	DET
ftr-444	883	26	conduct	conduct	NOUN
ftr-444	883	27	of	of	ADP
ftr-444	883	28	an	an	DET
ftr-444	883	29	active	active	ADJ
ftr-444	883	30	business	business	NOUN
ftr-444	883	31	,	,	PUNCT
ftr-444	883	32	although	although	SCONJ
ftr-444	883	33	the	the	DET
ftr-444	883	34	determination	determination	NOUN
ftr-444	883	35	is	be	AUX
ftr-444	883	36	based	base	VERB
ftr-444	883	37	,	,	PUNCT
ftr-444	883	38	in	in	ADP
ftr-444	883	39	the	the	DET
ftr-444	883	40	case	case	NOUN
ftr-444	883	41	of	of	ADP
ftr-444	883	42	the	the	DET
ftr-444	883	43	fphc	fphc	NOUN
ftr-444	883	44	,	,	PUNCT
ftr-444	883	45	on	on	ADP
ftr-444	883	46	rules	rule	NOUN
ftr-444	883	47	wholly	wholly	ADV
ftr-444	883	48	different	different	ADJ
ftr-444	883	49	from	from	ADP
ftr-444	883	50	those	those	PRON
ftr-444	883	51	which	which	PRON
ftr-444	883	52	apply	apply	VERB
ftr-444	883	53	under	under	ADP
ftr-444	883	54	the	the	DET
ftr-444	883	55	cfc	cfc	PROPN
ftr-444	883	56	and	and	CCONJ
ftr-444	883	57	pfic	pfic	NOUN
ftr-444	883	58	regimes	regime	NOUN
ftr-444	883	59	.	.	PUNCT
ftr-444	884	1	not	not	PART
ftr-444	884	2	surprisingly	surprisingly	ADV
ftr-444	884	3	,	,	PUNCT
ftr-444	884	4	if	if	SCONJ
ftr-444	884	5	the	the	DET
ftr-444	884	6	bulk	bulk	NOUN
ftr-444	884	7	of	of	ADP
ftr-444	884	8	softco	softco	NOUN
ftr-444	884	9	's	's	PART
ftr-444	884	10	income	income	NOUN
ftr-444	884	11	consists	consist	VERB
ftr-444	884	12	of	of	ADP
ftr-444	884	13	sales	sale	NOUN
ftr-444	884	14	and	and	CCONJ
ftr-444	884	15	services	service	NOUN
ftr-444	884	16	income	income	NOUN
ftr-444	884	17	,	,	PUNCT
ftr-444	884	18	its	its	PRON
ftr-444	884	19	income	income	NOUN
ftr-444	884	20	will	will	AUX
ftr-444	884	21	be	be	AUX
ftr-444	884	22	taxable	taxable	ADJ
ftr-444	884	23	,	,	PUNCT
ftr-444	884	24	if	if	SCONJ
ftr-444	884	25	at	at	ADV
ftr-444	884	26	all	all	ADV
ftr-444	884	27	,	,	PUNCT
ftr-444	884	28	only	only	ADV
ftr-444	884	29	under	under	ADP
ftr-444	884	30	the	the	DET
ftr-444	884	31	cfc	cfc	NOUN
ftr-444	884	32	rules	rule	NOUN
ftr-444	884	33	.	.	PUNCT
ftr-444	885	1	on	on	ADP
ftr-444	885	2	the	the	DET
ftr-444	885	3	other	other	ADJ
ftr-444	885	4	hand	hand	NOUN
ftr-444	885	5	,	,	PUNCT
ftr-444	885	6	if	if	SCONJ
ftr-444	885	7	softco	softco	NOUN
ftr-444	885	8	's	's	PART
ftr-444	885	9	income	income	NOUN
ftr-444	885	10	were	be	AUX
ftr-444	885	11	derived	derive	VERB
ftr-444	885	12	predominantly	predominantly	ADV
ftr-444	885	13	in	in	ADP
ftr-444	885	14	the	the	DET
ftr-444	885	15	form	form	NOUN
ftr-444	885	16	of	of	ADP
ftr-444	885	17	royalty	royalty	NOUN
ftr-444	885	18	income	income	NOUN
ftr-444	885	19	,	,	PUNCT
ftr-444	885	20	it	it	PRON
ftr-444	885	21	might	might	AUX
ftr-444	885	22	become	become	VERB
ftr-444	885	23	subject	subject	ADJ
ftr-444	885	24	to	to	ADP
ftr-444	885	25	tax	tax	NOUN
ftr-444	885	26	under	under	ADP
ftr-444	885	27	the	the	DET
ftr-444	885	28	fphc	fphc	NOUN
ftr-444	885	29	and/or	and/or	CCONJ
ftr-444	885	30	pfic	pfic	NOUN
ftr-444	885	31	rules	rule	NOUN
ftr-444	885	32	depending	depend	VERB
ftr-444	885	33	upon	upon	SCONJ
ftr-444	885	34	how	how	SCONJ
ftr-444	885	35	much	much	ADJ
ftr-444	885	36	of	of	ADP
ftr-444	885	37	the	the	DET
ftr-444	885	38	income	income	NOUN
ftr-444	885	39	failed	fail	VERB
ftr-444	885	40	to	to	PART
ftr-444	885	41	qualify	qualify	VERB
ftr-444	885	42	under	under	ADP
ftr-444	885	43	the	the	DET
ftr-444	885	44	applicable	applicable	ADJ
ftr-444	885	45	"	"	PUNCT
ftr-444	885	46	active	active	ADJ
ftr-444	885	47	business	business	NOUN
ftr-444	885	48	"	"	PUNCT
ftr-444	885	49	rule	rule	NOUN
ftr-444	885	50	.	.	PUNCT
ftr-444	886	1	viii	viii	PROPN
ftr-444	886	2	.	.	PUNCT
ftr-444	887	1	what	what	PRON
ftr-444	887	2	does	do	VERB
ftr-444	887	3	all	all	PRON
ftr-444	887	4	of	of	ADP
ftr-444	887	5	this	this	DET
ftr-444	887	6	prove	prove	NOUN
ftr-444	887	7	?	?	PUNCT
ftr-444	888	1	surely	surely	ADV
ftr-444	888	2	the	the	DET
ftr-444	888	3	reader	reader	NOUN
ftr-444	888	4	has	have	AUX
ftr-444	888	5	long	long	ADV
ftr-444	888	6	since	since	ADV
ftr-444	888	7	been	be	AUX
ftr-444	888	8	numbed	numb	VERB
ftr-444	888	9	into	into	ADP
ftr-444	888	10	oblivion	oblivion	NOUN
ftr-444	888	11	by	by	ADP
ftr-444	888	12	the	the	DET
ftr-444	888	13	bewildering	bewildering	ADJ
ftr-444	888	14	array	array	NOUN
ftr-444	888	15	of	of	ADP
ftr-444	888	16	rules	rule	NOUN
ftr-444	888	17	that	that	PRON
ftr-444	888	18	have	have	VERB
ftr-444	888	19	to	to	PART
ftr-444	888	20	be	be	AUX
ftr-444	888	21	considered	consider	VERB
ftr-444	888	22	in	in	ADP
ftr-444	888	23	analyzing	analyze	VERB
ftr-444	888	24	the	the	DET
ftr-444	888	25	u.s	u.s	PROPN
ftr-444	888	26	.	.	PROPN
ftr-444	888	27	tax	tax	NOUN
ftr-444	888	28	treatment	treatment	NOUN
ftr-444	888	29	of	of	ADP
ftr-444	888	30	a	a	DET
ftr-444	888	31	very	very	ADV
ftr-444	888	32	simple	simple	ADJ
ftr-444	888	33	business	business	NOUN
ftr-444	888	34	operation	operation	NOUN
ftr-444	888	35	.	.	PUNCT
ftr-444	889	1	beyond	beyond	ADP
ftr-444	889	2	this	this	PRON
ftr-444	889	3	,	,	PUNCT
ftr-444	889	4	it	it	PRON
ftr-444	889	5	must	must	AUX
ftr-444	889	6	have	have	AUX
ftr-444	889	7	become	become	VERB
ftr-444	889	8	obvious	obvious	ADJ
ftr-444	889	9	that	that	SCONJ
ftr-444	889	10	current	current	ADJ
ftr-444	889	11	law	law	NOUN
ftr-444	889	12	requires	require	VERB
ftr-444	889	13	the	the	DET
ftr-444	889	14	making	making	NOUN
ftr-444	889	15	of	of	ADP
ftr-444	889	16	a	a	DET
ftr-444	889	17	large	large	ADJ
ftr-444	889	18	number	number	NOUN
ftr-444	889	19	of	of	ADP
ftr-444	889	20	distinctions	distinction	NOUN
ftr-444	889	21	that	that	SCONJ
ftr-444	889	22	:	:	PUNCT
ftr-444	889	23	(	(	PUNCT
ftr-444	889	24	i	i	NOUN
ftr-444	889	25	)	)	PUNCT
ftr-444	889	26	are	be	AUX
ftr-444	889	27	difficult	difficult	ADJ
ftr-444	889	28	if	if	SCONJ
ftr-444	889	29	not	not	PART
ftr-444	889	30	impossible	impossible	ADJ
ftr-444	889	31	to	to	PART
ftr-444	889	32	make	make	VERB
ftr-444	889	33	when	when	SCONJ
ftr-444	889	34	dealing	deal	VERB
ftr-444	889	35	with	with	ADP
ftr-444	889	36	electronic	electronic	ADJ
ftr-444	889	37	"	"	PUNCT
ftr-444	889	38	goods	good	NOUN
ftr-444	889	39	"	"	PUNCT
ftr-444	889	40	such	such	ADJ
ftr-444	889	41	as	as	ADP
ftr-444	889	42	software	software	NOUN
ftr-444	889	43	programs	program	NOUN
ftr-444	889	44	;	;	PUNCT
ftr-444	889	45	and/or	and/or	CCONJ
ftr-444	889	46	(	(	PUNCT
ftr-444	889	47	ii	ii	NOUN
ftr-444	889	48	)	)	PUNCT
ftr-444	889	49	just	just	ADV
ftr-444	889	50	do	do	AUX
ftr-444	889	51	n't	not	PART
ftr-444	889	52	make	make	VERB
ftr-444	889	53	much	much	ADJ
ftr-444	889	54	sense	sense	NOUN
ftr-444	889	55	in	in	ADP
ftr-444	889	56	this	this	DET
ftr-444	889	57	context	context	NOUN
ftr-444	889	58	.	.	PUNCT
ftr-444	890	1	a.	a.	NOUN
ftr-444	890	2	income	income	NOUN
ftr-444	890	3	characterization	characterization	NOUN
ftr-444	890	4	to	to	PART
ftr-444	890	5	begin	begin	VERB
ftr-444	890	6	at	at	ADP
ftr-444	890	7	the	the	DET
ftr-444	890	8	beginning	beginning	NOUN
ftr-444	890	9	,	,	PUNCT
ftr-444	890	10	one	one	PRON
ftr-444	890	11	must	must	AUX
ftr-444	890	12	question	question	VERB
ftr-444	890	13	whether	whether	SCONJ
ftr-444	890	14	the	the	DET
ftr-444	890	15	treasury	treasury	PROPN
ftr-444	890	16	department	department	NOUN
ftr-444	890	17	is	be	AUX
ftr-444	890	18	correct	correct	ADJ
ftr-444	890	19	in	in	ADP
ftr-444	890	20	believing	believe	VERB
ftr-444	890	21	that	that	SCONJ
ftr-444	890	22	existing	exist	VERB
ftr-444	890	23	law	law	NOUN
ftr-444	890	24	,	,	PUNCT
ftr-444	890	25	and	and	CCONJ
ftr-444	890	26	particularly	particularly	ADV
ftr-444	890	27	the	the	DET
ftr-444	890	28	existing	exist	VERB
ftr-444	890	29	income	income	NOUN
ftr-444	890	30	characterization	characterization	NOUN
ftr-444	890	31	rules	rule	NOUN
ftr-444	890	32	,	,	PUNCT
ftr-444	890	33	can	can	AUX
ftr-444	890	34	adequately	adequately	ADV
ftr-444	890	35	deal	deal	VERB
ftr-444	890	36	with	with	ADP
ftr-444	890	37	the	the	DET
ftr-444	890	38	new	new	ADJ
ftr-444	890	39	environment	environment	NOUN
ftr-444	890	40	of	of	ADP
ftr-444	890	41	nonphysical	nonphysical	ADJ
ftr-444	890	42	commerce	commerce	NOUN
ftr-444	890	43	.	.	PUNCT
ftr-444	891	1	when	when	SCONJ
ftr-444	891	2	softco	softco	NOUN
ftr-444	891	3	transfers	transfer	VERB
ftr-444	891	4	a	a	DET
ftr-444	891	5	"	"	PUNCT
ftr-444	891	6	copyrighted	copyright	VERB
ftr-444	891	7	article	article	NOUN
ftr-444	891	8	"	"	PUNCT
ftr-444	891	9	to	to	ADP
ftr-444	891	10	a	a	DET
ftr-444	891	11	customer	customer	NOUN
ftr-444	891	12	,	,	PUNCT
ftr-444	891	13	should	should	AUX
ftr-444	891	14	the	the	DET
ftr-444	891	15	taxability	taxability	NOUN
ftr-444	891	16	of	of	ADP
ftr-444	891	17	its	its	PRON
ftr-444	891	18	income	income	NOUN
ftr-444	891	19	-	-	PUNCT
ftr-444	891	20	either	either	CCONJ
ftr-444	891	21	direct	direct	ADJ
ftr-444	891	22	taxation	taxation	NOUN
ftr-444	891	23	at	at	ADP
ftr-444	891	24	the	the	DET
ftr-444	891	25	source	source	NOUN
ftr-444	891	26	or	or	CCONJ
ftr-444	891	27	the	the	DET
ftr-444	891	28	indirect	indirect	ADJ
ftr-444	891	29	taxation	taxation	NOUN
ftr-444	891	30	of	of	ADP
ftr-444	891	31	its	its	PRON
ftr-444	891	32	u.s	u.s	PROPN
ftr-444	891	33	.	.	PROPN
ftr-444	891	34	shareholders	shareholder	NOUN
ftr-444	891	35	-	-	PUNCT
ftr-444	891	36	really	really	ADV
ftr-444	891	37	depend	depend	VERB
ftr-444	891	38	upon	upon	SCONJ
ftr-444	891	39	whether	whether	SCONJ
ftr-444	891	40	the	the	DET
ftr-444	891	41	customer	customer	NOUN
ftr-444	891	42	's	's	PART
ftr-444	891	43	right	right	NOUN
ftr-444	891	44	to	to	PART
ftr-444	891	45	use	use	VERB
ftr-444	891	46	the	the	DET
ftr-444	891	47	software	software	NOUN
ftr-444	891	48	program	program	NOUN
ftr-444	891	49	is	be	AUX
ftr-444	891	50	limited	limit	VERB
ftr-444	891	51	in	in	ADP
ftr-444	891	52	time	time	NOUN
ftr-444	891	53	?	?	PUNCT
ftr-444	892	1	what	what	PRON
ftr-444	892	2	is	be	AUX
ftr-444	892	3	the	the	DET
ftr-444	892	4	policy	policy	NOUN
ftr-444	892	5	which	which	PRON
ftr-444	892	6	supports	support	VERB
ftr-444	892	7	this	this	DET
ftr-444	892	8	distinction	distinction	NOUN
ftr-444	892	9	?	?	PUNCT
ftr-444	893	1	one	one	PRON
ftr-444	893	2	supposes	suppose	VERB
ftr-444	893	3	that	that	SCONJ
ftr-444	893	4	the	the	DET
ftr-444	893	5	original	original	ADJ
ftr-444	893	6	distinction	distinction	NOUN
ftr-444	893	7	struck	strike	VERB
ftr-444	893	8	between	between	ADP
ftr-444	893	9	sales	sale	NOUN
ftr-444	893	10	and	and	CCONJ
ftr-444	893	11	rental	rental	ADJ
ftr-444	893	12	income	income	NOUN
ftr-444	893	13	was	be	AUX
ftr-444	893	14	based	base	VERB
ftr-444	893	15	on	on	ADP
ftr-444	893	16	the	the	DET
ftr-444	893	17	idea	idea	NOUN
ftr-444	893	18	that	that	SCONJ
ftr-444	893	19	the	the	DET
ftr-444	893	20	sale	sale	NOUN
ftr-444	893	21	was	be	AUX
ftr-444	893	22	a	a	DET
ftr-444	893	23	final	final	ADJ
ftr-444	893	24	transaction	transaction	NOUN
ftr-444	893	25	in	in	ADP
ftr-444	893	26	which	which	PRON
ftr-444	893	27	property	property	NOUN
ftr-444	893	28	was	be	AUX
ftr-444	893	29	permanently	permanently	ADV
ftr-444	893	30	transferred	transfer	VERB
ftr-444	893	31	to	to	ADP
ftr-444	893	32	the	the	DET
ftr-444	893	33	buyer	buyer	NOUN
ftr-444	893	34	,	,	PUNCT
ftr-444	893	35	with	with	ADP
ftr-444	893	36	the	the	DET
ftr-444	893	37	seller	seller	NOUN
ftr-444	893	38	retaining	retain	VERB
ftr-444	893	39	no	no	DET
ftr-444	893	40	interest	interest	NOUN
ftr-444	893	41	,	,	PUNCT
ftr-444	893	42	while	while	SCONJ
ftr-444	893	43	the	the	DET
ftr-444	893	44	lease	lease	NOUN
ftr-444	893	45	was	be	AUX
ftr-444	893	46	a	a	DET
ftr-444	893	47	temporary	temporary	ADJ
ftr-444	893	48	arrangement	arrangement	NOUN
ftr-444	893	49	under	under	ADP
ftr-444	893	50	which	which	PRON
ftr-444	893	51	the	the	DET
ftr-444	893	52	lessor	lessor	NOUN
ftr-444	893	53	would:(i	would:(i	NOUN
ftr-444	893	54	)	)	PUNCT
ftr-444	893	55	"	"	PUNCT
ftr-444	893	56	retain	retain	VERB
ftr-444	893	57	an	an	DET
ftr-444	893	58	interest	interest	NOUN
ftr-444	893	59	"	"	PUNCT
ftr-444	893	60	in	in	ADP
ftr-444	893	61	the	the	DET
ftr-444	893	62	property	property	NOUN
ftr-444	893	63	;	;	PUNCT
ftr-444	893	64	(	(	PUNCT
ftr-444	893	65	ii	ii	X
ftr-444	893	66	)	)	PUNCT
ftr-444	893	67	receive	receive	VERB
ftr-444	893	68	an	an	DET
ftr-444	893	69	ongoing	ongoing	ADJ
ftr-444	893	70	stream	stream	NOUN
ftr-444	893	71	of	of	ADP
ftr-444	893	72	income	income	NOUN
ftr-444	893	73	;	;	PUNCT
ftr-444	893	74	and	and	CCONJ
ftr-444	893	75	(	(	PUNCT
ftr-444	893	76	iii	iii	X
ftr-444	893	77	)	)	PUNCT
ftr-444	893	78	at	at	ADP
ftr-444	893	79	some	some	DET
ftr-444	893	80	point	point	NOUN
ftr-444	893	81	retake	retake	NOUN
ftr-444	893	82	possession	possession	NOUN
ftr-444	893	83	of	of	ADP
ftr-444	893	84	the	the	DET
ftr-444	893	85	property	property	NOUN
ftr-444	893	86	,	,	PUNCT
ftr-444	893	87	perhaps	perhaps	ADV
ftr-444	893	88	then	then	ADV
ftr-444	893	89	redelivering	redelivere	VERB
ftr-444	893	90	it	it	PRON
ftr-444	893	91	to	to	ADP
ftr-444	893	92	another	another	DET
ftr-444	893	93	lessee	lessee	NOUN
ftr-444	893	94	.	.	PUNCT
ftr-444	894	1	in	in	ADP
ftr-444	894	2	the	the	DET
ftr-444	894	3	case	case	NOUN
ftr-444	894	4	of	of	ADP
ftr-444	894	5	transfers	transfer	NOUN
ftr-444	894	6	of	of	ADP
ftr-444	894	7	electronic	electronic	ADJ
ftr-444	894	8	"	"	PUNCT
ftr-444	894	9	goods	good	NOUN
ftr-444	894	10	"	"	PUNCT
ftr-444	894	11	[	[	X
ftr-444	894	12	vol	vol	NOUN
ftr-444	894	13	4:4	4:4	NUM
ftr-444	894	14	taxation	taxation	NOUN
ftr-444	894	15	of	of	ADP
ftr-444	894	16	electronic	electronic	ADJ
ftr-444	894	17	conmerce	conmerce	NOUN
ftr-444	894	18	none	none	NOUN
ftr-444	894	19	or	or	CCONJ
ftr-444	894	20	few	few	ADJ
ftr-444	894	21	of	of	ADP
ftr-444	894	22	these	these	DET
ftr-444	894	23	suppositions	supposition	NOUN
ftr-444	894	24	are	be	AUX
ftr-444	894	25	true	true	ADJ
ftr-444	894	26	:	:	PUNCT
ftr-444	894	27	the	the	DET
ftr-444	894	28	"	"	PUNCT
ftr-444	894	29	property	property	NOUN
ftr-444	894	30	"	"	PUNCT
ftr-444	894	31	is	be	AUX
ftr-444	894	32	infinitely	infinitely	ADV
ftr-444	894	33	replicable	replicable	ADJ
ftr-444	894	34	(	(	PUNCT
ftr-444	894	35	and	and	CCONJ
ftr-444	894	36	therefore	therefore	ADV
ftr-444	894	37	the	the	DET
ftr-444	894	38	"	"	PUNCT
ftr-444	894	39	lessor	lessor	NOUN
ftr-444	894	40	"	"	PUNCT
ftr-444	894	41	has	have	VERB
ftr-444	894	42	no	no	DET
ftr-444	894	43	particular	particular	ADJ
ftr-444	894	44	"	"	PUNCT
ftr-444	894	45	interest	interest	NOUN
ftr-444	894	46	"	"	PUNCT
ftr-444	894	47	in	in	ADP
ftr-444	894	48	any	any	DET
ftr-444	894	49	individual	individual	ADJ
ftr-444	894	50	copy	copy	NOUN
ftr-444	894	51	)	)	PUNCT
ftr-444	894	52	,	,	PUNCT
ftr-444	894	53	payment	payment	NOUN
ftr-444	894	54	is	be	AUX
ftr-444	894	55	often	often	ADV
ftr-444	894	56	made	make	VERB
ftr-444	894	57	in	in	ADP
ftr-444	894	58	a	a	DET
ftr-444	894	59	lump	lump	NOUN
ftr-444	894	60	-	-	PUNCT
ftr-444	894	61	sum	sum	NOUN
ftr-444	894	62	,	,	PUNCT
ftr-444	894	63	and	and	CCONJ
ftr-444	894	64	the	the	DET
ftr-444	894	65	"	"	PUNCT
ftr-444	894	66	leased	lease	VERB
ftr-444	894	67	"	"	PUNCT
ftr-444	894	68	item	item	NOUN
ftr-444	894	69	is	be	AUX
ftr-444	894	70	seldom	seldom	ADV
ftr-444	894	71	if	if	SCONJ
ftr-444	894	72	ever	ever	ADV
ftr-444	894	73	returned	return	VERB
ftr-444	894	74	or	or	CCONJ
ftr-444	894	75	used	use	VERB
ftr-444	894	76	by	by	ADP
ftr-444	894	77	another	another	PRON
ftr-444	894	78	(	(	PUNCT
ftr-444	894	79	although	although	SCONJ
ftr-444	894	80	the	the	DET
ftr-444	894	81	copy	copy	NOUN
ftr-444	894	82	which	which	PRON
ftr-444	894	83	the	the	DET
ftr-444	894	84	lessee	lessee	NOUN
ftr-444	894	85	has	have	AUX
ftr-444	894	86	may	may	AUX
ftr-444	894	87	be	be	AUX
ftr-444	894	88	destroyed	destroy	VERB
ftr-444	894	89	)	)	PUNCT
ftr-444	894	90	.	.	PUNCT
ftr-444	895	1	in	in	ADP
ftr-444	895	2	addition	addition	NOUN
ftr-444	895	3	,	,	PUNCT
ftr-444	895	4	the	the	DET
ftr-444	895	5	product	product	NOUN
ftr-444	895	6	life	life	NOUN
ftr-444	895	7	of	of	ADP
ftr-444	895	8	software	software	NOUN
ftr-444	895	9	programs	program	NOUN
ftr-444	895	10	or	or	CCONJ
ftr-444	895	11	many	many	ADJ
ftr-444	895	12	other	other	ADJ
ftr-444	895	13	types	type	NOUN
ftr-444	895	14	of	of	ADP
ftr-444	895	15	electronic	electronic	ADJ
ftr-444	895	16	"	"	PUNCT
ftr-444	895	17	goods	good	NOUN
ftr-444	895	18	"	"	PUNCT
ftr-444	895	19	may	may	AUX
ftr-444	895	20	be	be	AUX
ftr-444	895	21	short	short	ADJ
ftr-444	895	22	enough	enough	ADV
ftr-444	895	23	that	that	SCONJ
ftr-444	895	24	"	"	PUNCT
ftr-444	895	25	permanence	permanence	NOUN
ftr-444	895	26	"	"	PUNCT
ftr-444	895	27	is	be	AUX
ftr-444	895	28	not	not	PART
ftr-444	895	29	a	a	DET
ftr-444	895	30	very	very	ADV
ftr-444	895	31	meaningful	meaningful	ADJ
ftr-444	895	32	reference	reference	NOUN
ftr-444	895	33	.	.	PUNCT
ftr-444	896	1	similarly	similarly	ADV
ftr-444	896	2	,	,	PUNCT
ftr-444	896	3	when	when	SCONJ
ftr-444	896	4	softco	softco	NOUN
ftr-444	896	5	receives	receive	VERB
ftr-444	896	6	payments	payment	NOUN
ftr-444	896	7	from	from	ADP
ftr-444	896	8	russco	russco	NOUN
ftr-444	896	9	for	for	ADP
ftr-444	896	10	the	the	DET
ftr-444	896	11	transfer	transfer	NOUN
ftr-444	896	12	of	of	ADP
ftr-444	896	13	"	"	PUNCT
ftr-444	896	14	copyright	copyright	NOUN
ftr-444	896	15	rights	right	NOUN
ftr-444	896	16	,	,	PUNCT
ftr-444	896	17	"	"	PUNCT
ftr-444	896	18	why	why	SCONJ
ftr-444	896	19	should	should	AUX
ftr-444	896	20	the	the	DET
ftr-444	896	21	taxability	taxability	NOUN
ftr-444	896	22	of	of	ADP
ftr-444	896	23	those	those	PRON
ftr-444	896	24	that	that	PRON
ftr-444	896	25	relate	relate	VERB
ftr-444	896	26	to	to	ADP
ftr-444	896	27	the	the	DET
ftr-444	896	28	grant	grant	NOUN
ftr-444	896	29	of	of	ADP
ftr-444	896	30	substantially	substantially	ADV
ftr-444	896	31	all	all	PRON
ftr-444	896	32	of	of	ADP
ftr-444	896	33	the	the	DET
ftr-444	896	34	rights	right	NOUN
ftr-444	896	35	in	in	ADP
ftr-444	896	36	a	a	DET
ftr-444	896	37	program	program	NOUN
ftr-444	896	38	be	be	AUX
ftr-444	896	39	tested	test	VERB
ftr-444	896	40	under	under	ADP
ftr-444	896	41	one	one	NUM
ftr-444	896	42	set	set	NOUN
ftr-444	896	43	of	of	ADP
ftr-444	896	44	rules	rule	NOUN
ftr-444	896	45	(	(	PUNCT
ftr-444	896	46	for	for	ADP
ftr-444	896	47	sales	sale	NOUN
ftr-444	896	48	and	and	CCONJ
ftr-444	896	49	exchanges	exchange	NOUN
ftr-444	896	50	)	)	PUNCT
ftr-444	896	51	while	while	SCONJ
ftr-444	896	52	those	those	PRON
ftr-444	896	53	that	that	PRON
ftr-444	896	54	relate	relate	VERB
ftr-444	896	55	to	to	ADP
ftr-444	896	56	nonexclusive	nonexclusive	ADJ
ftr-444	896	57	transfers	transfer	NOUN
ftr-444	896	58	are	be	AUX
ftr-444	896	59	tested	test	VERB
ftr-444	896	60	under	under	ADP
ftr-444	896	61	another	another	PRON
ftr-444	896	62	(	(	PUNCT
ftr-444	896	63	for	for	ADP
ftr-444	896	64	royalties	royalty	NOUN
ftr-444	896	65	)	)	PUNCT
ftr-444	896	66	?	?	PUNCT
ftr-444	897	1	in	in	ADP
ftr-444	897	2	the	the	DET
ftr-444	897	3	case	case	NOUN
ftr-444	897	4	of	of	ADP
ftr-444	897	5	withholding	withholding	NOUN
ftr-444	897	6	tax	tax	NOUN
ftr-444	897	7	,	,	PUNCT
ftr-444	897	8	we	we	PRON
ftr-444	897	9	have	have	AUX
ftr-444	897	10	partially	partially	ADV
ftr-444	897	11	recognized	recognize	VERB
ftr-444	897	12	this	this	DET
ftr-444	897	13	anomaly	anomaly	NOUN
ftr-444	897	14	by	by	ADP
ftr-444	897	15	treating	treat	VERB
ftr-444	897	16	contingent	contingent	ADJ
ftr-444	897	17	payments	payment	NOUN
ftr-444	897	18	,	,	PUNCT
ftr-444	897	19	at	at	ADP
ftr-444	897	20	least	least	ADJ
ftr-444	897	21	,	,	PUNCT
ftr-444	897	22	the	the	DET
ftr-444	897	23	same	same	ADJ
ftr-444	897	24	way	way	NOUN
ftr-444	897	25	in	in	ADP
ftr-444	897	26	both	both	DET
ftr-444	897	27	cases	case	NOUN
ftr-444	897	28	.	.	PUNCT
ftr-444	898	1	"	"	PUNCT
ftr-444	898	2	'	'	PUNCT
ftr-444	898	3	should	should	AUX
ftr-444	898	4	not	not	PART
ftr-444	898	5	the	the	DET
ftr-444	898	6	same	same	ADJ
ftr-444	898	7	considerations	consideration	NOUN
ftr-444	898	8	dictate	dictate	VERB
ftr-444	898	9	that	that	SCONJ
ftr-444	898	10	,	,	PUNCT
ftr-444	898	11	for	for	ADP
ftr-444	898	12	purposes	purpose	NOUN
ftr-444	898	13	of	of	ADP
ftr-444	898	14	the	the	DET
ftr-444	898	15	cfc	cfc	NOUN
ftr-444	898	16	,	,	PUNCT
ftr-444	898	17	fphc	fphc	NOUN
ftr-444	898	18	and	and	CCONJ
ftr-444	898	19	pfic	pfic	NOUN
ftr-444	898	20	regimes	regime	NOUN
ftr-444	898	21	,	,	PUNCT
ftr-444	898	22	the	the	DET
ftr-444	898	23	same	same	ADJ
ftr-444	898	24	rules	rule	NOUN
ftr-444	898	25	should	should	AUX
ftr-444	898	26	apply	apply	VERB
ftr-444	898	27	in	in	ADP
ftr-444	898	28	both	both	DET
ftr-444	898	29	cases	case	NOUN
ftr-444	898	30	?	?	PUNCT
ftr-444	899	1	b.	b.	NOUN
ftr-444	900	1	what	what	PRON
ftr-444	900	2	constitutes	constitute	VERB
ftr-444	900	3	the	the	DET
ftr-444	900	4	production	production	NOUN
ftr-444	900	5	of	of	ADP
ftr-444	900	6	proper	proper	ADJ
ftr-444	900	7	'	'	PUNCT
ftr-444	900	8	?	?	PUNCT
ftr-444	901	1	in	in	ADP
ftr-444	901	2	determining	determine	VERB
ftr-444	901	3	when	when	SCONJ
ftr-444	901	4	to	to	PART
ftr-444	901	5	apply	apply	VERB
ftr-444	901	6	the	the	DET
ftr-444	901	7	tax	tax	NOUN
ftr-444	901	8	haven	haven	NOUN
ftr-444	901	9	regimes	regime	NOUN
ftr-444	901	10	(	(	PUNCT
ftr-444	901	11	and	and	CCONJ
ftr-444	901	12	in	in	ADP
ftr-444	901	13	making	make	VERB
ftr-444	901	14	the	the	DET
ftr-444	901	15	related	related	ADJ
ftr-444	901	16	determination	determination	NOUN
ftr-444	901	17	of	of	ADP
ftr-444	901	18	when	when	SCONJ
ftr-444	901	19	u.s.-source	u.s.-source	ADJ
ftr-444	901	20	production	production	NOUN
ftr-444	901	21	income	income	NOUN
ftr-444	901	22	arises	arise	VERB
ftr-444	901	23	)	)	PUNCT
ftr-444	901	24	we	we	PRON
ftr-444	901	25	really	really	ADV
ftr-444	901	26	need	need	VERB
ftr-444	901	27	a	a	DET
ftr-444	901	28	complete	complete	ADJ
ftr-444	901	29	re	re	NOUN
ftr-444	901	30	-	-	NOUN
ftr-444	901	31	assessment	assessment	NOUN
ftr-444	901	32	of	of	ADP
ftr-444	901	33	what	what	PRON
ftr-444	901	34	constitutes	constitute	VERB
ftr-444	901	35	the	the	DET
ftr-444	901	36	production	production	NOUN
ftr-444	901	37	of	of	ADP
ftr-444	901	38	property	property	NOUN
ftr-444	901	39	and	and	CCONJ
ftr-444	901	40	what	what	PRON
ftr-444	901	41	the	the	DET
ftr-444	901	42	significance	significance	NOUN
ftr-444	901	43	of	of	ADP
ftr-444	901	44	that	that	DET
ftr-444	901	45	activity	activity	NOUN
ftr-444	901	46	is	be	AUX
ftr-444	901	47	.	.	PUNCT
ftr-444	902	1	as	as	ADV
ftr-444	902	2	long	long	ADV
ftr-444	902	3	as	as	SCONJ
ftr-444	902	4	any	any	DET
ftr-444	902	5	portion	portion	NOUN
ftr-444	902	6	of	of	ADP
ftr-444	902	7	the	the	DET
ftr-444	902	8	income	income	NOUN
ftr-444	902	9	derived	derive	VERB
ftr-444	902	10	by	by	ADP
ftr-444	902	11	a	a	DET
ftr-444	902	12	company	company	NOUN
ftr-444	902	13	like	like	ADP
ftr-444	902	14	softco	softco	NOUN
ftr-444	902	15	is	be	AUX
ftr-444	902	16	treated	treat	VERB
ftr-444	902	17	as	as	ADP
ftr-444	902	18	sales	sale	NOUN
ftr-444	902	19	income	income	NOUN
ftr-444	902	20	it	it	PRON
ftr-444	902	21	is	be	AUX
ftr-444	902	22	necessary	necessary	ADJ
ftr-444	902	23	under	under	ADP
ftr-444	902	24	existing	exist	VERB
ftr-444	902	25	law	law	NOUN
ftr-444	902	26	to	to	PART
ftr-444	902	27	determine	determine	VERB
ftr-444	902	28	whether	whether	SCONJ
ftr-444	902	29	softco	softco	NOUN
ftr-444	902	30	has	have	AUX
ftr-444	902	31	"	"	PUNCT
ftr-444	902	32	produced	produce	VERB
ftr-444	902	33	"	"	PUNCT
ftr-444	902	34	the	the	DET
ftr-444	902	35	property	property	NOUN
ftr-444	902	36	it	it	PRON
ftr-444	902	37	has	have	AUX
ftr-444	902	38	sold	sell	VERB
ftr-444	902	39	,	,	PUNCT
ftr-444	902	40	both	both	PRON
ftr-444	902	41	to	to	PART
ftr-444	902	42	determine	determine	VERB
ftr-444	902	43	whether	whether	SCONJ
ftr-444	902	44	there	there	PRON
ftr-444	902	45	is	be	VERB
ftr-444	902	46	u.s.-source	u.s.-source	ADJ
ftr-444	902	47	income	income	NOUN
ftr-444	902	48	taxable	taxable	ADJ
ftr-444	902	49	directly	directly	ADV
ftr-444	902	50	to	to	ADP
ftr-444	902	51	the	the	DET
ftr-444	902	52	company	company	NOUN
ftr-444	902	53	and	and	CCONJ
ftr-444	902	54	whether	whether	SCONJ
ftr-444	902	55	the	the	DET
ftr-444	902	56	company	company	NOUN
ftr-444	902	57	(	(	PUNCT
ftr-444	902	58	if	if	SCONJ
ftr-444	902	59	a	a	DET
ftr-444	902	60	cfc	cfc	NOUN
ftr-444	902	61	)	)	PUNCT
ftr-444	902	62	has	have	AUX
ftr-444	902	63	generated	generate	VERB
ftr-444	902	64	foreign	foreign	ADJ
ftr-444	902	65	base	base	NOUN
ftr-444	902	66	company	company	NOUN
ftr-444	902	67	sales	sale	NOUN
ftr-444	902	68	income	income	NOUN
ftr-444	902	69	.	.	PUNCT
ftr-444	903	1	by	by	ADP
ftr-444	903	2	contrast	contrast	NOUN
ftr-444	903	3	,	,	PUNCT
ftr-444	903	4	if	if	SCONJ
ftr-444	903	5	the	the	DET
ftr-444	903	6	income	income	NOUN
ftr-444	903	7	is	be	AUX
ftr-444	903	8	characterized	characterize	VERB
ftr-444	903	9	as	as	ADP
ftr-444	903	10	rental	rental	ADJ
ftr-444	903	11	or	or	CCONJ
ftr-444	903	12	royalty	royalty	NOUN
ftr-444	903	13	income	income	NOUN
ftr-444	903	14	,	,	PUNCT
ftr-444	903	15	it	it	PRON
ftr-444	903	16	does	do	AUX
ftr-444	903	17	not	not	PART
ftr-444	903	18	matter	matter	VERB
ftr-444	903	19	for	for	ADP
ftr-444	903	20	purposes	purpose	NOUN
ftr-444	903	21	of	of	ADP
ftr-444	903	22	taxation	taxation	NOUN
ftr-444	903	23	at	at	ADP
ftr-444	903	24	the	the	DET
ftr-444	903	25	source	source	NOUN
ftr-444	903	26	whether	whether	SCONJ
ftr-444	903	27	,	,	PUNCT
ftr-444	903	28	where	where	SCONJ
ftr-444	903	29	or	or	CCONJ
ftr-444	903	30	by	by	ADP
ftr-444	903	31	whom	whom	PRON
ftr-444	903	32	the	the	DET
ftr-444	903	33	property	property	NOUN
ftr-444	903	34	giving	give	VERB
ftr-444	903	35	rise	rise	NOUN
ftr-444	903	36	to	to	ADP
ftr-444	903	37	the	the	DET
ftr-444	903	38	income	income	NOUN
ftr-444	903	39	was	be	AUX
ftr-444	903	40	produced	produce	VERB
ftr-444	903	41	,	,	PUNCT
ftr-444	903	42	while	while	SCONJ
ftr-444	903	43	under	under	ADP
ftr-444	903	44	the	the	DET
ftr-444	903	45	subpart	subpart	NOUN
ftr-444	903	46	f	f	PROPN
ftr-444	903	47	rules	rule	NOUN
ftr-444	903	48	,	,	PUNCT
ftr-444	903	49	it	it	PRON
ftr-444	903	50	matters	matter	VERB
ftr-444	903	51	whether	whether	SCONJ
ftr-444	903	52	the	the	DET
ftr-444	903	53	corporation	corporation	NOUN
ftr-444	903	54	involved	involve	VERB
ftr-444	903	55	"	"	PUNCT
ftr-444	903	56	produced	produce	VERB
ftr-444	903	57	"	"	PUNCT
ftr-444	903	58	or	or	CCONJ
ftr-444	903	59	"	"	PUNCT
ftr-444	903	60	added	add	VERB
ftr-444	903	61	value	value	NOUN
ftr-444	903	62	"	"	PUNCT
ftr-444	903	63	to	to	ADP
ftr-444	903	64	the	the	DET
ftr-444	903	65	property	property	NOUN
ftr-444	903	66	.	.	PUNCT
ftr-444	904	1	(	(	PUNCT
ftr-444	904	2	under	under	ADP
ftr-444	904	3	the	the	DET
ftr-444	904	4	"	"	PUNCT
ftr-444	904	5	active	active	ADJ
ftr-444	904	6	business	business	NOUN
ftr-444	904	7	computer	computer	NOUN
ftr-444	904	8	royalty	royalty	NOUN
ftr-444	904	9	"	"	PUNCT
ftr-444	904	10	rules	rule	VERB
ftr-444	904	11	applicable	applicable	ADJ
ftr-444	904	12	for	for	ADP
ftr-444	904	13	fphc	fphc	ADJ
ftr-444	904	14	purposes	purpose	NOUN
ftr-444	904	15	,	,	PUNCT
ftr-444	904	16	the	the	DET
ftr-444	904	17	analogous	analogous	ADJ
ftr-444	904	18	"	"	PUNCT
ftr-444	904	19	active	active	ADJ
ftr-444	904	20	business	business	NOUN
ftr-444	904	21	"	"	PUNCT
ftr-444	904	22	tests	test	NOUN
ftr-444	904	23	are	be	AUX
ftr-444	904	24	"	"	PUNCT
ftr-444	904	25	overall	overall	ADJ
ftr-444	904	26	,	,	PUNCT
ftr-444	904	27	"	"	PUNCT
ftr-444	904	28	rather	rather	ADV
ftr-444	904	29	than	than	ADP
ftr-444	904	30	"	"	PUNCT
ftr-444	904	31	item	item	NOUN
ftr-444	904	32	specific	specific	ADJ
ftr-444	904	33	"	"	PUNCT
ftr-444	904	34	tests	test	NOUN
ftr-444	904	35	.	.	PUNCT
ftr-444	904	36	)	)	PUNCT
ftr-444	905	1	generally	generally	ADV
ftr-444	905	2	speaking	speak	VERB
ftr-444	905	3	,	,	PUNCT
ftr-444	905	4	but	but	CCONJ
ftr-444	905	5	also	also	ADV
ftr-444	905	6	specifically	specifically	ADV
ftr-444	905	7	in	in	ADP
ftr-444	905	8	the	the	DET
ftr-444	905	9	case	case	NOUN
ftr-444	905	10	of	of	ADP
ftr-444	905	11	nonphysical	nonphysical	ADJ
ftr-444	905	12	goods	good	NOUN
ftr-444	905	13	,	,	PUNCT
ftr-444	905	14	there	there	PRON
ftr-444	905	15	is	be	VERB
ftr-444	905	16	a	a	DET
ftr-444	905	17	companion	companion	NOUN
ftr-444	905	18	need	need	NOUN
ftr-444	905	19	to	to	PART
ftr-444	905	20	re	re	VERB
ftr-444	905	21	-	-	VERB
ftr-444	905	22	think	think	VERB
ftr-444	905	23	the	the	DET
ftr-444	905	24	significance	significance	NOUN
ftr-444	905	25	of	of	ADP
ftr-444	905	26	activities	activity	NOUN
ftr-444	905	27	that	that	PRON
ftr-444	905	28	are	be	AUX
ftr-444	905	29	carried	carry	VERB
ftr-444	905	30	on	on	ADP
ftr-444	905	31	behalf	behalf	NOUN
ftr-444	905	32	of	of	ADP
ftr-444	905	33	the	the	DET
ftr-444	905	34	enterprise	enterprise	NOUN
ftr-444	905	35	by	by	ADP
ftr-444	905	36	independent	independent	ADJ
ftr-444	905	37	contractors	contractor	NOUN
ftr-444	905	38	.	.	PUNCT
ftr-444	906	1	the	the	DET
ftr-444	906	2	"	"	PUNCT
ftr-444	906	3	contract	contract	NOUN
ftr-444	906	4	manufacturing	manufacturing	NOUN
ftr-444	906	5	"	"	PUNCT
ftr-444	906	6	ruckus	rucku	NOUN
ftr-444	906	7	has	have	AUX
ftr-444	906	8	arisen	arise	VERB
ftr-444	906	9	in	in	ADP
ftr-444	906	10	the	the	DET
ftr-444	906	11	context	context	NOUN
ftr-444	906	12	of	of	ADP
ftr-444	906	13	the	the	DET
ftr-444	906	14	foreign	foreign	ADJ
ftr-444	906	15	base	base	NOUN
ftr-444	906	16	company	company	NOUN
ftr-444	906	17	sales	sale	NOUN
ftr-444	906	18	income	income	NOUN
ftr-444	906	19	rules	rule	NOUN
ftr-444	906	20	,	,	PUNCT
ftr-444	906	21	but	but	CCONJ
ftr-444	906	22	from	from	ADP
ftr-444	906	23	a	a	DET
ftr-444	906	24	policy	policy	NOUN
ftr-444	906	25	perspective	perspective	NOUN
ftr-444	906	26	the	the	DET
ftr-444	906	27	same	same	ADJ
ftr-444	906	28	or	or	CCONJ
ftr-444	906	29	analogous	analogous	ADJ
ftr-444	906	30	issues	issue	NOUN
ftr-444	906	31	arise	arise	VERB
ftr-444	906	32	in	in	ADP
ftr-444	906	33	other	other	ADJ
ftr-444	906	34	contexts	contexts	NOUN
ftr-444	906	35	.	.	PUNCT
ftr-444	907	1	166	166	NUM
ftr-444	907	2	.	.	PUNCT
ftr-444	908	1	see	see	VERB
ftr-444	908	2	irc	irc	PROPN
ftr-444	908	3	§	§	PROPN
ftr-444	908	4	§	§	PROPN
ftr-444	908	5	871(a)(1)(d	871(a)(1)(d	NUM
ftr-444	908	6	)	)	PUNCT
ftr-444	908	7	,	,	PUNCT
ftr-444	908	8	865(d)(l)(b	865(d)(l)(b	NUM
ftr-444	908	9	)	)	PUNCT
ftr-444	908	10	.	.	PUNCT
ftr-444	909	1	1999	1999	NUM
ftr-444	909	2	]	]	PUNCT
ftr-444	909	3	florida	florida	PROPN
ftr-444	909	4	tax	tax	PROPN
ftr-444	909	5	review	review	PROPN
ftr-444	909	6	c.	c.	NOUN
ftr-444	909	7	the	the	DET
ftr-444	909	8	cacophony	cacophony	NOUN
ftr-444	909	9	of	of	ADP
ftr-444	909	10	tax	tax	NOUN
ftr-444	909	11	haven	haven	NOUN
ftr-444	909	12	rules	rule	NOUN
ftr-444	909	13	although	although	SCONJ
ftr-444	909	14	the	the	DET
ftr-444	909	15	problem	problem	NOUN
ftr-444	909	16	is	be	AUX
ftr-444	909	17	not	not	PART
ftr-444	909	18	unique	unique	ADJ
ftr-444	909	19	to	to	ADP
ftr-444	909	20	the	the	DET
ftr-444	909	21	present	present	ADJ
ftr-444	909	22	context	context	NOUN
ftr-444	909	23	,	,	PUNCT
ftr-444	909	24	the	the	DET
ftr-444	909	25	overlapping	overlapping	ADJ
ftr-444	909	26	,	,	PUNCT
ftr-444	909	27	inconsistent	inconsistent	ADJ
ftr-444	909	28	and	and	CCONJ
ftr-444	909	29	often	often	ADV
ftr-444	909	30	impenetrable	impenetrable	ADJ
ftr-444	909	31	rules	rule	NOUN
ftr-444	909	32	which	which	PRON
ftr-444	909	33	apply	apply	VERB
ftr-444	909	34	to	to	ADP
ftr-444	909	35	cfcs	cfc	NOUN
ftr-444	909	36	,	,	PUNCT
ftr-444	909	37	fphcs	fphc	NOUN
ftr-444	909	38	and	and	CCONJ
ftr-444	909	39	pfics	pfic	NOUN
ftr-444	909	40	are	be	AUX
ftr-444	909	41	in	in	ADP
ftr-444	909	42	desperate	desperate	ADJ
ftr-444	909	43	need	need	NOUN
ftr-444	909	44	of	of	ADP
ftr-444	909	45	rationalization	rationalization	NOUN
ftr-444	909	46	and	and	CCONJ
ftr-444	909	47	simplification	simplification	NOUN
ftr-444	909	48	.	.	PUNCT
ftr-444	910	1	surely	surely	ADV
ftr-444	910	2	the	the	DET
ftr-444	910	3	"	"	PUNCT
ftr-444	910	4	active	active	ADJ
ftr-444	910	5	business	business	NOUN
ftr-444	910	6	software	software	NOUN
ftr-444	910	7	royalty	royalty	NOUN
ftr-444	910	8	"	"	PUNCT
ftr-444	910	9	rule	rule	NOUN
ftr-444	910	10	,	,	PUNCT
ftr-444	910	11	for	for	ADP
ftr-444	910	12	example	example	NOUN
ftr-444	910	13	,	,	PUNCT
ftr-444	910	14	applies	apply	VERB
ftr-444	910	15	to	to	PART
ftr-444	910	16	fphcs	fphcs	VERB
ftr-444	910	17	and	and	CCONJ
ftr-444	910	18	not	not	PART
ftr-444	910	19	to	to	PART
ftr-444	910	20	cfcs	cfc	VERB
ftr-444	910	21	or	or	CCONJ
ftr-444	910	22	pfics	pfic	NOUN
ftr-444	910	23	simply	simply	ADV
ftr-444	910	24	through	through	ADP
ftr-444	910	25	the	the	DET
ftr-444	910	26	historical	historical	ADJ
ftr-444	910	27	accident	accident	NOUN
ftr-444	910	28	that	that	SCONJ
ftr-444	910	29	the	the	DET
ftr-444	910	30	rule	rule	NOUN
ftr-444	910	31	was	be	AUX
ftr-444	910	32	originally	originally	ADV
ftr-444	910	33	written	write	VERB
ftr-444	910	34	for	for	ADP
ftr-444	910	35	domestic	domestic	ADJ
ftr-444	910	36	companies	company	NOUN
ftr-444	910	37	that	that	PRON
ftr-444	910	38	would	would	AUX
ftr-444	910	39	otherwise	otherwise	ADV
ftr-444	910	40	be	be	AUX
ftr-444	910	41	personal	personal	ADJ
ftr-444	910	42	holding	hold	VERB
ftr-444	910	43	companies	company	NOUN
ftr-444	910	44	and	and	CCONJ
ftr-444	910	45	,	,	PUNCT
ftr-444	910	46	probably	probably	ADV
ftr-444	910	47	without	without	ADP
ftr-444	910	48	thought	thought	NOUN
ftr-444	910	49	,	,	PUNCT
ftr-444	910	50	mirrored	mirror	VERB
ftr-444	910	51	in	in	ADP
ftr-444	910	52	the	the	DET
ftr-444	910	53	foreign	foreign	ADJ
ftr-444	910	54	personal	personal	ADJ
ftr-444	910	55	holding	hold	VERB
ftr-444	910	56	company	company	NOUN
ftr-444	910	57	rules	rule	NOUN
ftr-444	910	58	.	.	PUNCT
ftr-444	911	1	in	in	ADP
ftr-444	911	2	addition	addition	NOUN
ftr-444	911	3	,	,	PUNCT
ftr-444	911	4	it	it	PRON
ftr-444	911	5	is	be	AUX
ftr-444	911	6	not	not	PART
ftr-444	911	7	clear	clear	ADJ
ftr-444	911	8	why	why	SCONJ
ftr-444	911	9	the	the	DET
ftr-444	911	10	pfic	pfic	NOUN
ftr-444	911	11	rules	rule	NOUN
ftr-444	911	12	,	,	PUNCT
ftr-444	911	13	which	which	PRON
ftr-444	911	14	-	-	PUNCT
ftr-444	911	15	like	like	ADP
ftr-444	911	16	the	the	DET
ftr-444	911	17	fphc	fphc	ADJ
ftr-444	911	18	rules	rule	NOUN
ftr-444	911	19	-	-	PUNCT
ftr-444	911	20	are	be	AUX
ftr-444	911	21	designed	design	VERB
ftr-444	911	22	to	to	PART
ftr-444	911	23	define	define	VERB
ftr-444	911	24	a	a	DET
ftr-444	911	25	corporation	corporation	NOUN
ftr-444	911	26	which	which	PRON
ftr-444	911	27	derives	derive	VERB
ftr-444	911	28	predominantly	predominantly	ADV
ftr-444	911	29	passive	passive	ADJ
ftr-444	911	30	income	income	NOUN
ftr-444	911	31	,	,	PUNCT
ftr-444	911	32	treat	treat	VERB
ftr-444	911	33	rents	rent	NOUN
ftr-444	911	34	and	and	CCONJ
ftr-444	911	35	royalties	royalty	NOUN
ftr-444	911	36	under	under	ADP
ftr-444	911	37	the	the	DET
ftr-444	911	38	cfc	cfc	PROPN
ftr-444	911	39	rules	rule	NOUN
ftr-444	911	40	rather	rather	ADV
ftr-444	911	41	than	than	ADP
ftr-444	911	42	the	the	DET
ftr-444	911	43	fphc	fphc	NOUN
ftr-444	911	44	rules	rule	NOUN
ftr-444	911	45	-	-	PUNCT
ftr-444	911	46	and	and	CCONJ
ftr-444	911	47	then	then	ADV
ftr-444	911	48	also	also	ADV
ftr-444	911	49	with	with	ADP
ftr-444	911	50	a	a	DET
ftr-444	911	51	carve	carve	NOUN
ftr-444	911	52	-	-	PUNCT
ftr-444	911	53	out	out	NOUN
ftr-444	911	54	for	for	ADP
ftr-444	911	55	rents	rent	NOUN
ftr-444	911	56	and	and	CCONJ
ftr-444	911	57	royalties	royalty	NOUN
ftr-444	911	58	received	receive	VERB
ftr-444	911	59	from	from	ADP
ftr-444	911	60	related	related	ADJ
ftr-444	911	61	persons	person	NOUN
ftr-444	911	62	,	,	PUNCT
ftr-444	911	63	which	which	PRON
ftr-444	911	64	seems	seem	VERB
ftr-444	911	65	to	to	PART
ftr-444	911	66	have	have	VERB
ftr-444	911	67	much	much	ADV
ftr-444	911	68	more	more	ADJ
ftr-444	911	69	to	to	PART
ftr-444	911	70	do	do	VERB
ftr-444	911	71	with	with	ADP
ftr-444	911	72	cfc	cfc	NOUN
ftr-444	911	73	relationships	relationship	NOUN
ftr-444	911	74	(	(	PUNCT
ftr-444	911	75	and	and	CCONJ
ftr-444	911	76	f6reign	f6reign	ADJ
ftr-444	911	77	tax	tax	NOUN
ftr-444	911	78	credit	credit	NOUN
ftr-444	911	79	baskets	basket	NOUN
ftr-444	911	80	)	)	PUNCT
ftr-444	911	81	than	than	ADP
ftr-444	911	82	with	with	ADP
ftr-444	911	83	passive	passive	ADJ
ftr-444	911	84	income	income	NOUN
ftr-444	911	85	determinations	determination	NOUN
ftr-444	911	86	.	.	PUNCT
ftr-444	912	1	ix	ix	INTJ
ftr-444	912	2	.	.	PUNCT
ftr-444	913	1	some	some	DET
ftr-444	913	2	modest	modest	ADJ
ftr-444	913	3	suggestions	suggestion	NOUN
ftr-444	913	4	it	it	PRON
ftr-444	913	5	is	be	AUX
ftr-444	913	6	easier	easy	ADJ
ftr-444	913	7	to	to	PART
ftr-444	913	8	identify	identify	VERB
ftr-444	913	9	the	the	DET
ftr-444	913	10	problems	problem	NOUN
ftr-444	913	11	of	of	ADP
ftr-444	913	12	existing	exist	VERB
ftr-444	913	13	law	law	NOUN
ftr-444	913	14	than	than	SCONJ
ftr-444	913	15	it	it	PRON
ftr-444	913	16	is	be	AUX
ftr-444	913	17	to	to	PART
ftr-444	913	18	figure	figure	VERB
ftr-444	913	19	out	out	ADP
ftr-444	913	20	whether	whether	SCONJ
ftr-444	913	21	or	or	CCONJ
ftr-444	913	22	how	how	SCONJ
ftr-444	913	23	the	the	DET
ftr-444	913	24	law	law	NOUN
ftr-444	913	25	ought	ought	AUX
ftr-444	913	26	to	to	PART
ftr-444	913	27	be	be	AUX
ftr-444	913	28	changed	change	VERB
ftr-444	913	29	.	.	PUNCT
ftr-444	914	1	at	at	ADP
ftr-444	914	2	a	a	DET
ftr-444	914	3	minimum	minimum	NOUN
ftr-444	914	4	,	,	PUNCT
ftr-444	914	5	however	however	ADV
ftr-444	914	6	,	,	PUNCT
ftr-444	914	7	there	there	PRON
ftr-444	914	8	are	be	VERB
ftr-444	914	9	areas	area	NOUN
ftr-444	914	10	which	which	PRON
ftr-444	914	11	are	be	AUX
ftr-444	914	12	clear	clear	ADJ
ftr-444	914	13	candidates	candidate	NOUN
ftr-444	914	14	for	for	ADP
ftr-444	914	15	clarification	clarification	NOUN
ftr-444	914	16	or	or	CCONJ
ftr-444	914	17	possible	possible	ADJ
ftr-444	914	18	change	change	NOUN
ftr-444	914	19	.	.	PUNCT
ftr-444	915	1	the	the	DET
ftr-444	915	2	fundamental	fundamental	ADJ
ftr-444	915	3	problem	problem	NOUN
ftr-444	915	4	is	be	AUX
ftr-444	915	5	that	that	SCONJ
ftr-444	915	6	,	,	PUNCT
ftr-444	915	7	when	when	SCONJ
ftr-444	915	8	we	we	PRON
ftr-444	915	9	deal	deal	VERB
ftr-444	915	10	with	with	ADP
ftr-444	915	11	computer	computer	NOUN
ftr-444	915	12	programs	program	NOUN
ftr-444	915	13	or	or	CCONJ
ftr-444	915	14	other	other	ADJ
ftr-444	915	15	kinds	kind	NOUN
ftr-444	915	16	of	of	ADP
ftr-444	915	17	information	information	NOUN
ftr-444	915	18	that	that	PRON
ftr-444	915	19	can	can	AUX
ftr-444	915	20	be	be	AUX
ftr-444	915	21	transmitted	transmit	VERB
ftr-444	915	22	by	by	ADP
ftr-444	915	23	electronic	electronic	ADJ
ftr-444	915	24	means	mean	NOUN
ftr-444	915	25	,	,	PUNCT
ftr-444	915	26	the	the	DET
ftr-444	915	27	traditional	traditional	ADJ
ftr-444	915	28	distinctions	distinction	NOUN
ftr-444	915	29	among	among	ADP
ftr-444	915	30	tangible	tangible	ADJ
ftr-444	915	31	personal	personal	ADJ
ftr-444	915	32	property	property	NOUN
ftr-444	915	33	(	(	PUNCT
ftr-444	915	34	a	a	DET
ftr-444	915	35	machine	machine	NOUN
ftr-444	915	36	)	)	PUNCT
ftr-444	915	37	and	and	CCONJ
ftr-444	915	38	intangible	intangible	ADJ
ftr-444	915	39	personal	personal	ADJ
ftr-444	915	40	property	property	NOUN
ftr-444	915	41	(	(	PUNCT
ftr-444	915	42	a	a	DET
ftr-444	915	43	patent	patent	NOUN
ftr-444	915	44	)	)	PUNCT
ftr-444	915	45	and	and	CCONJ
ftr-444	915	46	services	service	NOUN
ftr-444	915	47	breaks	break	VERB
ftr-444	915	48	down	down	ADP
ftr-444	915	49	.	.	PUNCT
ftr-444	916	1	we	we	PRON
ftr-444	916	2	should	should	AUX
ftr-444	916	3	surely	surely	ADV
ftr-444	916	4	spare	spare	VERB
ftr-444	916	5	the	the	DET
ftr-444	916	6	tax	tax	NOUN
ftr-444	916	7	court	court	NOUN
ftr-444	916	8	the	the	DET
ftr-444	916	9	need	need	NOUN
ftr-444	916	10	to	to	PART
ftr-444	916	11	dance	dance	VERB
ftr-444	916	12	on	on	ADP
ftr-444	916	13	the	the	DET
ftr-444	916	14	head	head	NOUN
ftr-444	916	15	of	of	ADP
ftr-444	916	16	a	a	DET
ftr-444	916	17	pin	pin	NOUN
ftr-444	916	18	all	all	PRON
ftr-444	916	19	of	of	ADP
ftr-444	916	20	the	the	DET
ftr-444	916	21	angels	angel	NOUN
ftr-444	916	22	that	that	PRON
ftr-444	916	23	were	be	AUX
ftr-444	916	24	danced	dance	VERB
ftr-444	916	25	in	in	ADP
ftr-444	916	26	the	the	DET
ftr-444	916	27	norwest	norwest	PROPN
ftr-444	916	28	and	and	CCONJ
ftr-444	916	29	sprint	sprint	NOUN
ftr-444	916	30	cases	case	NOUN
ftr-444	916	31	,	,	PUNCT
ftr-444	916	32	167	167	NUM
ftr-444	916	33	in	in	ADP
ftr-444	916	34	which	which	PRON
ftr-444	916	35	the	the	DET
ftr-444	916	36	court	court	NOUN
ftr-444	916	37	struggled	struggle	VERB
ftr-444	916	38	to	to	PART
ftr-444	916	39	apply	apply	VERB
ftr-444	916	40	a	a	DET
ftr-444	916	41	pre	pre	ADJ
ftr-444	916	42	-	-	ADJ
ftr-444	916	43	electronic	electronic	ADJ
ftr-444	916	44	commerce	commerce	NOUN
ftr-444	916	45	"	"	PUNCT
ftr-444	916	46	tangible	tangible	ADJ
ftr-444	916	47	property	property	NOUN
ftr-444	916	48	"	"	PUNCT
ftr-444	916	49	rule	rule	NOUN
ftr-444	916	50	to	to	ADP
ftr-444	916	51	computer	computer	NOUN
ftr-444	916	52	software	software	NOUN
ftr-444	916	53	.	.	PUNCT
ftr-444	917	1	in	in	ADP
ftr-444	917	2	polar	polar	ADJ
ftr-444	917	3	cases	case	NOUN
ftr-444	917	4	,	,	PUNCT
ftr-444	917	5	one	one	PRON
ftr-444	917	6	can	can	AUX
ftr-444	917	7	still	still	ADV
ftr-444	917	8	distinguish	distinguish	VERB
ftr-444	917	9	among	among	ADP
ftr-444	917	10	,	,	PUNCT
ftr-444	917	11	say	say	INTJ
ftr-444	917	12	,	,	PUNCT
ftr-444	917	13	the	the	DET
ftr-444	917	14	sale	sale	NOUN
ftr-444	917	15	of	of	ADP
ftr-444	917	16	a	a	DET
ftr-444	917	17	widget	widget	NOUN
ftr-444	917	18	,	,	PUNCT
ftr-444	917	19	the	the	DET
ftr-444	917	20	license	license	NOUN
ftr-444	917	21	of	of	ADP
ftr-444	917	22	a	a	DET
ftr-444	917	23	patent	patent	NOUN
ftr-444	917	24	and	and	CCONJ
ftr-444	917	25	the	the	DET
ftr-444	917	26	provision	provision	NOUN
ftr-444	917	27	of	of	ADP
ftr-444	917	28	a	a	DET
ftr-444	917	29	legal	legal	ADJ
ftr-444	917	30	opinion	opinion	NOUN
ftr-444	917	31	.	.	PUNCT
ftr-444	918	1	more	more	ADJ
ftr-444	918	2	and	and	CCONJ
ftr-444	918	3	more	more	ADJ
ftr-444	918	4	transactions	transaction	NOUN
ftr-444	918	5	,	,	PUNCT
ftr-444	918	6	however	however	ADV
ftr-444	918	7	,	,	PUNCT
ftr-444	918	8	will	will	AUX
ftr-444	918	9	fall	fall	VERB
ftr-444	918	10	into	into	ADP
ftr-444	918	11	the	the	DET
ftr-444	918	12	muddled	muddled	ADJ
ftr-444	918	13	middle	middle	ADJ
ftr-444	918	14	ground	ground	NOUN
ftr-444	918	15	;	;	PUNCT
ftr-444	918	16	and	and	CCONJ
ftr-444	918	17	the	the	DET
ftr-444	918	18	best	good	ADJ
ftr-444	918	19	response	response	NOUN
ftr-444	918	20	to	to	ADP
ftr-444	918	21	this	this	PRON
ftr-444	918	22	is	be	AUX
ftr-444	918	23	to	to	PART
ftr-444	918	24	make	make	VERB
ftr-444	918	25	the	the	DET
ftr-444	918	26	characterization	characterization	NOUN
ftr-444	918	27	of	of	ADP
ftr-444	918	28	the	the	DET
ftr-444	918	29	resulting	result	VERB
ftr-444	918	30	income	income	NOUN
ftr-444	918	31	matter	matter	NOUN
ftr-444	918	32	as	as	ADV
ftr-444	918	33	little	little	ADJ
ftr-444	918	34	as	as	ADP
ftr-444	918	35	possible	possible	ADJ
ftr-444	918	36	.	.	PUNCT
ftr-444	919	1	this	this	PRON
ftr-444	919	2	means	mean	VERB
ftr-444	919	3	that	that	SCONJ
ftr-444	919	4	,	,	PUNCT
ftr-444	919	5	with	with	ADP
ftr-444	919	6	all	all	DET
ftr-444	919	7	due	due	ADJ
ftr-444	919	8	respect	respect	NOUN
ftr-444	919	9	for	for	ADP
ftr-444	919	10	my	my	PRON
ftr-444	919	11	colleagues	colleague	NOUN
ftr-444	919	12	at	at	ADP
ftr-444	919	13	the	the	DET
ftr-444	919	14	treasury	treasury	PROPN
ftr-444	919	15	department	department	PROPN
ftr-444	919	16	,	,	PUNCT
ftr-444	919	17	a	a	DET
ftr-444	919	18	good	good	ADJ
ftr-444	919	19	place	place	NOUN
ftr-444	919	20	to	to	PART
ftr-444	919	21	start	start	VERB
ftr-444	919	22	would	would	AUX
ftr-444	919	23	be	be	AUX
ftr-444	919	24	in	in	ADP
ftr-444	919	25	eliminating	eliminate	VERB
ftr-444	919	26	major	major	ADJ
ftr-444	919	27	distinctions	distinction	NOUN
ftr-444	919	28	which	which	PRON
ftr-444	919	29	flow	flow	VERB
ftr-444	919	30	from	from	ADP
ftr-444	919	31	applying	apply	VERB
ftr-444	919	32	traditional	traditional	ADJ
ftr-444	919	33	income	income	NOUN
ftr-444	919	34	characterization	characterization	NOUN
ftr-444	919	35	rules	rule	NOUN
ftr-444	919	36	.	.	PUNCT
ftr-444	920	1	to	to	PART
ftr-444	920	2	begin	begin	VERB
ftr-444	920	3	with	with	ADP
ftr-444	920	4	-	-	PUNCT
ftr-444	920	5	and	and	CCONJ
ftr-444	920	6	this	this	PRON
ftr-444	920	7	is	be	AUX
ftr-444	920	8	a	a	DET
ftr-444	920	9	recommendation	recommendation	NOUN
ftr-444	920	10	which	which	PRON
ftr-444	920	11	predates	predate	VERB
ftr-444	920	12	the	the	DET
ftr-444	920	13	age	age	NOUN
ftr-444	920	14	167	167	NUM
ftr-444	920	15	.	.	PUNCT
ftr-444	921	1	norwest	norwest	PROPN
ftr-444	921	2	corp	corp	PROPN
ftr-444	921	3	.	.	PROPN
ftr-444	922	1	v.	v.	PROPN
ftr-444	922	2	commissioner	commissioner	PROPN
ftr-444	922	3	,	,	PUNCT
ftr-444	922	4	108	108	NUM
ftr-444	922	5	t.c	t.c	PROPN
ftr-444	922	6	.	.	PROPN
ftr-444	923	1	358	358	NUM
ftr-444	923	2	(	(	PUNCT
ftr-444	923	3	1997	1997	NUM
ftr-444	923	4	)	)	PUNCT
ftr-444	923	5	;	;	PUNCT
ftr-444	923	6	sprint	sprint	PROPN
ftr-444	923	7	corp	corp	PROPN
ftr-444	923	8	.	.	PROPN
ftr-444	924	1	v.	v.	PROPN
ftr-444	924	2	commissioner	commissioner	PROPN
ftr-444	924	3	,	,	PUNCT
ftr-444	924	4	108	108	NUM
ftr-444	924	5	t.c	t.c	PROPN
ftr-444	924	6	.	.	PROPN
ftr-444	924	7	384	384	NUM
ftr-444	924	8	(	(	PUNCT
ftr-444	924	9	1997	1997	NUM
ftr-444	924	10	)	)	PUNCT
ftr-444	924	11	.	.	PUNCT
ftr-444	925	1	[	[	X
ftr-444	925	2	vol	vol	NOUN
ftr-444	925	3	.	.	PUNCT
ftr-444	926	1	4:4	4:4	NUM
ftr-444	926	2	taxation	taxation	NOUN
ftr-444	926	3	of	of	ADP
ftr-444	926	4	electronic	electronic	ADJ
ftr-444	926	5	conmerce	conmerce	NOUN
ftr-444	926	6	of	of	ADP
ftr-444	926	7	electronic	electronic	ADJ
ftr-444	926	8	commerce	commerce	NOUN
ftr-444	926	9	'	'	PART
ftr-444	926	10	6	6	NUM
ftr-444	926	11	-the	-the	DET
ftr-444	926	12	distinction	distinction	NOUN
ftr-444	926	13	between	between	ADP
ftr-444	926	14	the	the	DET
ftr-444	926	15	sale	sale	NOUN
ftr-444	926	16	and	and	CCONJ
ftr-444	926	17	the	the	DET
ftr-444	926	18	license	license	NOUN
ftr-444	926	19	of	of	ADP
ftr-444	926	20	intangible	intangible	ADJ
ftr-444	926	21	property	property	NOUN
ftr-444	926	22	should	should	AUX
ftr-444	926	23	be	be	AUX
ftr-444	926	24	eliminated	eliminate	VERB
ftr-444	926	25	,	,	PUNCT
ftr-444	926	26	regardless	regardless	ADV
ftr-444	926	27	of	of	ADP
ftr-444	926	28	whether	whether	SCONJ
ftr-444	926	29	the	the	DET
ftr-444	926	30	consideration	consideration	NOUN
ftr-444	926	31	received	receive	VERB
ftr-444	926	32	is	be	AUX
ftr-444	926	33	contingent	contingent	ADJ
ftr-444	926	34	or	or	CCONJ
ftr-444	926	35	fixed	fix	VERB
ftr-444	926	36	.	.	PUNCT
ftr-444	927	1	in	in	ADP
ftr-444	927	2	addition	addition	NOUN
ftr-444	927	3	,	,	PUNCT
ftr-444	927	4	while	while	SCONJ
ftr-444	927	5	there	there	PRON
ftr-444	927	6	may	may	AUX
ftr-444	927	7	(	(	PUNCT
ftr-444	927	8	or	or	CCONJ
ftr-444	927	9	may	may	AUX
ftr-444	927	10	not	not	PART
ftr-444	927	11	)	)	PUNCT
ftr-444	927	12	be	be	AUX
ftr-444	927	13	a	a	DET
ftr-444	927	14	continuing	continue	VERB
ftr-444	927	15	role	role	NOUN
ftr-444	927	16	for	for	ADP
ftr-444	927	17	a	a	DET
ftr-444	927	18	distinction	distinction	NOUN
ftr-444	927	19	between	between	ADP
ftr-444	927	20	income	income	NOUN
ftr-444	927	21	derived	derive	VERB
ftr-444	927	22	from	from	ADP
ftr-444	927	23	the	the	DET
ftr-444	927	24	sale	sale	NOUN
ftr-444	927	25	and	and	CCONJ
ftr-444	927	26	the	the	DET
ftr-444	927	27	lease	lease	NOUN
ftr-444	927	28	of	of	ADP
ftr-444	927	29	tangible	tangible	ADJ
ftr-444	927	30	property	property	NOUN
ftr-444	927	31	,	,	PUNCT
ftr-444	927	32	this	this	PRON
ftr-444	927	33	is	be	AUX
ftr-444	927	34	not	not	PART
ftr-444	927	35	a	a	DET
ftr-444	927	36	useful	useful	ADJ
ftr-444	927	37	distinction	distinction	NOUN
ftr-444	927	38	when	when	SCONJ
ftr-444	927	39	applied	apply	VERB
ftr-444	927	40	to	to	ADP
ftr-444	927	41	any	any	DET
ftr-444	927	42	kind	kind	NOUN
ftr-444	927	43	of	of	ADP
ftr-444	927	44	property	property	NOUN
ftr-444	927	45	which	which	PRON
ftr-444	927	46	can	can	AUX
ftr-444	927	47	be	be	AUX
ftr-444	927	48	delivered	deliver	VERB
ftr-444	927	49	by	by	ADP
ftr-444	927	50	downloading	download	VERB
ftr-444	927	51	information	information	NOUN
ftr-444	927	52	on	on	ADP
ftr-444	927	53	to	to	ADP
ftr-444	927	54	the	the	DET
ftr-444	927	55	customer	customer	NOUN
ftr-444	927	56	's	's	PART
ftr-444	927	57	computer	computer	NOUN
ftr-444	927	58	.	.	PUNCT
ftr-444	928	1	it	it	PRON
ftr-444	928	2	is	be	AUX
ftr-444	928	3	unlikely	unlikely	ADJ
ftr-444	928	4	that	that	SCONJ
ftr-444	928	5	in	in	ADP
ftr-444	928	6	the	the	DET
ftr-444	928	7	real	real	ADJ
ftr-444	928	8	world	world	NOUN
ftr-444	928	9	deliveries	delivery	NOUN
ftr-444	928	10	of	of	ADP
ftr-444	928	11	electronic	electronic	ADJ
ftr-444	928	12	information	information	NOUN
ftr-444	928	13	characterized	characterize	VERB
ftr-444	928	14	as	as	ADP
ftr-444	928	15	"	"	PUNCT
ftr-444	928	16	sales	sale	NOUN
ftr-444	928	17	"	"	PUNCT
ftr-444	928	18	will	will	AUX
ftr-444	928	19	be	be	AUX
ftr-444	928	20	taxed	tax	VERB
ftr-444	928	21	at	at	ADP
ftr-444	928	22	the	the	DET
ftr-444	928	23	source	source	NOUN
ftr-444	928	24	,	,	PUNCT
ftr-444	928	25	and	and	CCONJ
ftr-444	928	26	therefore	therefore	ADV
ftr-444	928	27	,	,	PUNCT
ftr-444	928	28	the	the	DET
ftr-444	928	29	attempt	attempt	NOUN
ftr-444	928	30	to	to	PART
ftr-444	928	31	impose	impose	VERB
ftr-444	928	32	tax	tax	NOUN
ftr-444	928	33	on	on	ADP
ftr-444	928	34	"	"	PUNCT
ftr-444	928	35	temporary	temporary	ADJ
ftr-444	928	36	"	"	PUNCT
ftr-444	928	37	transfers	transfer	NOUN
ftr-444	928	38	should	should	AUX
ftr-444	928	39	be	be	AUX
ftr-444	928	40	abandoned	abandon	VERB
ftr-444	928	41	.	.	PUNCT
ftr-444	929	1	there	there	PRON
ftr-444	929	2	is	be	VERB
ftr-444	929	3	also	also	ADV
ftr-444	929	4	room	room	NOUN
ftr-444	929	5	for	for	ADP
ftr-444	929	6	clarifying	clarify	VERB
ftr-444	929	7	the	the	DET
ftr-444	929	8	meaning	meaning	NOUN
ftr-444	929	9	of	of	ADP
ftr-444	929	10	"	"	PUNCT
ftr-444	929	11	services	service	NOUN
ftr-444	929	12	"	"	PUNCT
ftr-444	929	13	in	in	ADP
ftr-444	929	14	characterizing	characterize	VERB
ftr-444	929	15	income	income	NOUN
ftr-444	929	16	from	from	ADP
ftr-444	929	17	the	the	DET
ftr-444	929	18	provision	provision	NOUN
ftr-444	929	19	of	of	ADP
ftr-444	929	20	"	"	PUNCT
ftr-444	929	21	goods	good	NOUN
ftr-444	929	22	"	"	PUNCT
ftr-444	929	23	over	over	ADP
ftr-444	929	24	the	the	DET
ftr-444	929	25	internet	internet	NOUN
ftr-444	929	26	.	.	PUNCT
ftr-444	930	1	1	1	NUM
ftr-444	930	2	69	69	NUM
ftr-444	930	3	another	another	DET
ftr-444	930	4	fundamental	fundamental	ADJ
ftr-444	930	5	characterization	characterization	NOUN
ftr-444	930	6	rule	rule	NOUN
ftr-444	930	7	that	that	PRON
ftr-444	930	8	needs	need	VERB
ftr-444	930	9	rethinking	rethink	VERB
ftr-444	930	10	is	be	AUX
ftr-444	930	11	the	the	DET
ftr-444	930	12	rule	rule	NOUN
ftr-444	930	13	that	that	PRON
ftr-444	930	14	decrees	decree	VERB
ftr-444	930	15	that	that	SCONJ
ftr-444	930	16	income	income	NOUN
ftr-444	930	17	derived	derive	VERB
ftr-444	930	18	from	from	ADP
ftr-444	930	19	the	the	DET
ftr-444	930	20	production	production	NOUN
ftr-444	930	21	and	and	CCONJ
ftr-444	930	22	sale	sale	NOUN
ftr-444	930	23	of	of	ADP
ftr-444	930	24	tangible	tangible	ADJ
ftr-444	930	25	property	property	NOUN
ftr-444	930	26	is	be	AUX
ftr-444	930	27	to	to	PART
ftr-444	930	28	be	be	AUX
ftr-444	930	29	split	split	VERB
ftr-444	930	30	,	,	PUNCT
ftr-444	930	31	with	with	ADP
ftr-444	930	32	a	a	DET
ftr-444	930	33	portion	portion	NOUN
ftr-444	930	34	of	of	ADP
ftr-444	930	35	the	the	DET
ftr-444	930	36	resulting	result	VERB
ftr-444	930	37	income	income	NOUN
ftr-444	930	38	attributed	attribute	VERB
ftr-444	930	39	to	to	ADP
ftr-444	930	40	the	the	DET
ftr-444	930	41	production	production	NOUN
ftr-444	930	42	activity	activity	NOUN
ftr-444	930	43	and	and	CCONJ
ftr-444	930	44	a	a	DET
ftr-444	930	45	portion	portion	NOUN
ftr-444	930	46	to	to	ADP
ftr-444	930	47	the	the	DET
ftr-444	930	48	sales	sale	NOUN
ftr-444	930	49	activity	activity	NOUN
ftr-444	930	50	,	,	PUNCT
ftr-444	930	51	whereas	whereas	SCONJ
ftr-444	930	52	this	this	PRON
ftr-444	930	53	is	be	AUX
ftr-444	930	54	not	not	PART
ftr-444	930	55	done	do	VERB
ftr-444	930	56	in	in	ADP
ftr-444	930	57	the	the	DET
ftr-444	930	58	case	case	NOUN
ftr-444	930	59	of	of	ADP
ftr-444	930	60	income	income	NOUN
ftr-444	930	61	derived	derive	VERB
ftr-444	930	62	in	in	ADP
ftr-444	930	63	the	the	DET
ftr-444	930	64	form	form	NOUN
ftr-444	930	65	of	of	ADP
ftr-444	930	66	rents	rent	NOUN
ftr-444	930	67	of	of	ADP
ftr-444	930	68	tangible	tangible	ADJ
ftr-444	930	69	property	property	NOUN
ftr-444	930	70	or	or	CCONJ
ftr-444	930	71	royalties	royalty	NOUN
ftr-444	930	72	or	or	CCONJ
ftr-444	930	73	other	other	ADJ
ftr-444	930	74	amounts	amount	NOUN
ftr-444	930	75	derived	derive	VERB
ftr-444	930	76	from	from	ADP
ftr-444	930	77	the	the	DET
ftr-444	930	78	disposition	disposition	NOUN
ftr-444	930	79	of	of	ADP
ftr-444	930	80	intangible	intangible	ADJ
ftr-444	930	81	property	property	NOUN
ftr-444	930	82	.	.	PUNCT
ftr-444	931	1	there	there	PRON
ftr-444	931	2	are	be	VERB
ftr-444	931	3	some	some	DET
ftr-444	931	4	very	very	ADV
ftr-444	931	5	real	real	ADJ
ftr-444	931	6	problems	problem	NOUN
ftr-444	931	7	in	in	ADP
ftr-444	931	8	applying	apply	VERB
ftr-444	931	9	a	a	DET
ftr-444	931	10	split	split	ADJ
ftr-444	931	11	characterization	characterization	NOUN
ftr-444	931	12	rule	rule	NOUN
ftr-444	931	13	in	in	ADP
ftr-444	931	14	circumstances	circumstance	NOUN
ftr-444	931	15	in	in	ADP
ftr-444	931	16	which	which	PRON
ftr-444	931	17	contingent	contingent	ADJ
ftr-444	931	18	payments	payment	NOUN
ftr-444	931	19	will	will	AUX
ftr-444	931	20	be	be	AUX
ftr-444	931	21	received	receive	VERB
ftr-444	931	22	over	over	ADP
ftr-444	931	23	a	a	DET
ftr-444	931	24	substantial	substantial	ADJ
ftr-444	931	25	period	period	NOUN
ftr-444	931	26	of	of	ADP
ftr-444	931	27	time,17	time,17	NOUN
ftr-444	931	28	0	0	NUM
ftr-444	931	29	'	'	PUNCT
ftr-444	931	30	but	but	CCONJ
ftr-444	931	31	in	in	ADP
ftr-444	931	32	transactions	transaction	NOUN
ftr-444	931	33	of	of	ADP
ftr-444	931	34	a	a	DET
ftr-444	931	35	similar	similar	ADJ
ftr-444	931	36	nature	nature	NOUN
ftr-444	931	37	(	(	PUNCT
ftr-444	931	38	for	for	ADP
ftr-444	931	39	example	example	NOUN
ftr-444	931	40	,	,	PUNCT
ftr-444	931	41	the	the	DET
ftr-444	931	42	delivery	delivery	NOUN
ftr-444	931	43	of	of	ADP
ftr-444	931	44	a	a	DET
ftr-444	931	45	copy	copy	NOUN
ftr-444	931	46	of	of	ADP
ftr-444	931	47	a	a	DET
ftr-444	931	48	computer	computer	NOUN
ftr-444	931	49	program	program	NOUN
ftr-444	931	50	for	for	ADP
ftr-444	931	51	either	either	CCONJ
ftr-444	931	52	a	a	DET
ftr-444	931	53	temporary	temporary	ADJ
ftr-444	931	54	period	period	NOUN
ftr-444	931	55	or	or	CCONJ
ftr-444	931	56	for	for	ADP
ftr-444	931	57	use	use	NOUN
ftr-444	931	58	forever	forever	ADV
ftr-444	931	59	in	in	ADP
ftr-444	931	60	consideration	consideration	NOUN
ftr-444	931	61	of	of	ADP
ftr-444	931	62	a	a	DET
ftr-444	931	63	one	one	NUM
ftr-444	931	64	-	-	PUNCT
ftr-444	931	65	time	time	NOUN
ftr-444	931	66	charge	charge	NOUN
ftr-444	931	67	)	)	PUNCT
ftr-444	931	68	,	,	PUNCT
ftr-444	931	69	it	it	PRON
ftr-444	931	70	is	be	AUX
ftr-444	931	71	difficult	difficult	ADJ
ftr-444	931	72	to	to	PART
ftr-444	931	73	justify	justify	VERB
ftr-444	931	74	the	the	DET
ftr-444	931	75	critically	critically	ADV
ftr-444	931	76	different	different	ADJ
ftr-444	931	77	tax	tax	NOUN
ftr-444	931	78	consequences	consequence	NOUN
ftr-444	931	79	which	which	PRON
ftr-444	931	80	may	may	AUX
ftr-444	931	81	ensue	ensue	VERB
ftr-444	931	82	from	from	ADP
ftr-444	931	83	the	the	DET
ftr-444	931	84	characterization	characterization	NOUN
ftr-444	931	85	.	.	PUNCT
ftr-444	932	1	a	a	DET
ftr-444	932	2	parallel	parallel	NOUN
ftr-444	932	3	,	,	PUNCT
ftr-444	932	4	but	but	CCONJ
ftr-444	932	5	equally	equally	ADV
ftr-444	932	6	important	important	ADJ
ftr-444	932	7	,	,	PUNCT
ftr-444	932	8	task	task	NOUN
ftr-444	932	9	is	be	AUX
ftr-444	932	10	to	to	PART
ftr-444	932	11	clarify	clarify	VERB
ftr-444	932	12	and	and	CCONJ
ftr-444	932	13	rationalize	rationalize	VERB
ftr-444	932	14	the	the	DET
ftr-444	932	15	rules	rule	NOUN
ftr-444	932	16	that	that	PRON
ftr-444	932	17	make	make	VERB
ftr-444	932	18	the	the	DET
ftr-444	932	19	current	current	ADJ
ftr-444	932	20	taxability	taxability	NOUN
ftr-444	932	21	of	of	ADP
ftr-444	932	22	u.s	u.s	PROPN
ftr-444	932	23	.	.	PROPN
ftr-444	932	24	shareholders	shareholder	NOUN
ftr-444	932	25	of	of	ADP
ftr-444	932	26	a	a	DET
ftr-444	932	27	tax	tax	NOUN
ftr-444	932	28	haven	haven	NOUN
ftr-444	932	29	corporation	corporation	NOUN
ftr-444	932	30	depend	depend	VERB
ftr-444	932	31	upon	upon	SCONJ
ftr-444	932	32	whether	whether	SCONJ
ftr-444	932	33	the	the	DET
ftr-444	932	34	corporation	corporation	NOUN
ftr-444	932	35	has	have	AUX
ftr-444	932	36	"	"	PUNCT
ftr-444	932	37	manufactured	manufacture	VERB
ftr-444	932	38	"	"	PUNCT
ftr-444	932	39	or	or	CCONJ
ftr-444	932	40	"	"	PUNCT
ftr-444	932	41	produced	produce	VERB
ftr-444	932	42	"	"	PUNCT
ftr-444	932	43	property	property	NOUN
ftr-444	932	44	which	which	PRON
ftr-444	932	45	it	it	PRON
ftr-444	932	46	markets	market	VERB
ftr-444	932	47	-	-	PUNCT
ftr-444	932	48	whether	whether	SCONJ
ftr-444	932	49	through	through	ADP
ftr-444	932	50	sales	sale	NOUN
ftr-444	932	51	,	,	PUNCT
ftr-444	932	52	rentals	rental	NOUN
ftr-444	932	53	,	,	PUNCT
ftr-444	932	54	royalties	royalty	NOUN
ftr-444	932	55	or	or	CCONJ
ftr-444	932	56	dispositions	disposition	NOUN
ftr-444	932	57	.	.	PUNCT
ftr-444	933	1	the	the	DET
ftr-444	933	2	underlying	underlie	VERB
ftr-444	933	3	policy	policy	NOUN
ftr-444	933	4	seems	seem	VERB
ftr-444	933	5	to	to	PART
ftr-444	933	6	be	be	AUX
ftr-444	933	7	that	that	SCONJ
ftr-444	933	8	if	if	SCONJ
ftr-444	933	9	the	the	DET
ftr-444	933	10	foreign	foreign	ADJ
ftr-444	933	11	corporation	corporation	NOUN
ftr-444	933	12	derives	derive	VERB
ftr-444	933	13	the	the	DET
ftr-444	933	14	income	income	NOUN
ftr-444	933	15	in	in	ADP
ftr-444	933	16	an	an	DET
ftr-444	933	17	active	active	ADJ
ftr-444	933	18	business	business	NOUN
ftr-444	933	19	-	-	PUNCT
ftr-444	933	20	defined	define	VERB
ftr-444	933	21	by	by	ADP
ftr-444	933	22	referring	refer	VERB
ftr-444	933	23	to	to	ADP
ftr-444	933	24	whether	whether	SCONJ
ftr-444	933	25	the	the	DET
ftr-444	933	26	corporation	corporation	NOUN
ftr-444	933	27	has	have	AUX
ftr-444	933	28	"	"	PUNCT
ftr-444	933	29	produced	produce	VERB
ftr-444	933	30	"	"	PUNCT
ftr-444	933	31	the	the	DET
ftr-444	933	32	property	property	NOUN
ftr-444	933	33	involved	involve	VERB
ftr-444	933	34	,	,	PUNCT
ftr-444	933	35	there	there	PRON
ftr-444	933	36	is	be	VERB
ftr-444	933	37	no	no	DET
ftr-444	933	38	current	current	ADJ
ftr-444	933	39	tax	tax	NOUN
ftr-444	933	40	,	,	PUNCT
ftr-444	933	41	while	while	SCONJ
ftr-444	933	42	the	the	DET
ftr-444	933	43	opposite	opposite	NOUN
ftr-444	933	44	is	be	AUX
ftr-444	933	45	true	true	ADJ
ftr-444	933	46	if	if	SCONJ
ftr-444	933	47	there	there	PRON
ftr-444	933	48	has	have	AUX
ftr-444	933	49	been	be	AUX
ftr-444	933	50	no	no	DET
ftr-444	933	51	"	"	PUNCT
ftr-444	933	52	production	production	NOUN
ftr-444	933	53	.	.	PUNCT
ftr-444	933	54	"	"	PUNCT
ftr-444	934	1	in	in	ADP
ftr-444	934	2	the	the	DET
ftr-444	934	3	case	case	NOUN
ftr-444	934	4	of	of	ADP
ftr-444	934	5	software	software	NOUN
ftr-444	934	6	programs	program	NOUN
ftr-444	934	7	and	and	CCONJ
ftr-444	934	8	similar	similar	ADJ
ftr-444	934	9	information	information	NOUN
ftr-444	934	10	delivered	deliver	VERB
ftr-444	934	11	to	to	ADP
ftr-444	934	12	customers	customer	NOUN
ftr-444	934	13	,	,	PUNCT
ftr-444	934	14	there	there	PRON
ftr-444	934	15	is	be	VERB
ftr-444	934	16	a	a	DET
ftr-444	934	17	major	major	ADJ
ftr-444	934	18	ambiguity	ambiguity	NOUN
ftr-444	934	19	as	as	ADP
ftr-444	934	20	to	to	ADP
ftr-444	934	21	whether	whether	SCONJ
ftr-444	934	22	the	the	DET
ftr-444	934	23	"	"	PUNCT
ftr-444	934	24	production	production	NOUN
ftr-444	934	25	"	"	PUNCT
ftr-444	934	26	which	which	PRON
ftr-444	934	27	makes	make	VERB
ftr-444	934	28	the	the	DET
ftr-444	934	29	difference	difference	NOUN
ftr-444	934	30	is	be	AUX
ftr-444	934	31	the	the	DET
ftr-444	934	32	creation	creation	NOUN
ftr-444	934	33	of	of	ADP
ftr-444	934	34	the	the	DET
ftr-444	934	35	copy	copy	NOUN
ftr-444	934	36	--	--	PUNCT
ftr-444	934	37	of	of	ADP
ftr-444	934	38	a	a	DET
ftr-444	934	39	software	software	NOUN
ftr-444	934	40	program	program	NOUN
ftr-444	934	41	,	,	PUNCT
ftr-444	934	42	a	a	DET
ftr-444	934	43	book	book	NOUN
ftr-444	934	44	or	or	CCONJ
ftr-444	934	45	a	a	DET
ftr-444	934	46	series	series	NOUN
ftr-444	934	47	of	of	ADP
ftr-444	934	48	data	datum	NOUN
ftr-444	934	49	-	-	PUNCT
ftr-444	934	50	delivered	deliver	VERB
ftr-444	934	51	to	to	ADP
ftr-444	934	52	a	a	DET
ftr-444	934	53	customer	customer	NOUN
ftr-444	934	54	or	or	CCONJ
ftr-444	934	55	the	the	DET
ftr-444	934	56	creation	creation	NOUN
ftr-444	934	57	of	of	ADP
ftr-444	934	58	the	the	DET
ftr-444	934	59	program	program	NOUN
ftr-444	934	60	,	,	PUNCT
ftr-444	934	61	book	book	NOUN
ftr-444	934	62	or	or	CCONJ
ftr-444	934	63	data	datum	NOUN
ftr-444	934	64	itself	itself	PRON
ftr-444	934	65	.	.	PUNCT
ftr-444	935	1	since	since	SCONJ
ftr-444	935	2	rather	rather	ADV
ftr-444	935	3	little	little	ADJ
ftr-444	935	4	investment	investment	NOUN
ftr-444	935	5	in	in	ADP
ftr-444	935	6	facilities	facility	NOUN
ftr-444	935	7	or	or	CCONJ
ftr-444	935	8	personnel	personnel	NOUN
ftr-444	935	9	is	be	AUX
ftr-444	935	10	168	168	NUM
ftr-444	935	11	.	.	PUNCT
ftr-444	936	1	see	see	VERB
ftr-444	936	2	ali	ali	PROPN
ftr-444	936	3	study	study	PROPN
ftr-444	936	4	,	,	PUNCT
ftr-444	936	5	supra	supra	PROPN
ftr-444	936	6	note	note	NOUN
ftr-444	936	7	49	49	NUM
ftr-444	936	8	.	.	PUNCT
ftr-444	937	1	at	at	ADP
ftr-444	937	2	43	43	NUM
ftr-444	937	3	-	-	SYM
ftr-444	937	4	50	50	NUM
ftr-444	937	5	.	.	NOUN
ftr-444	937	6	169	169	NUM
ftr-444	937	7	.	.	PUNCT
ftr-444	938	1	see	see	VERB
ftr-444	938	2	glicklich	glicklich	PROPN
ftr-444	938	3	et	et	PROPN
ftr-444	938	4	al	al	PROPN
ftr-444	938	5	,	,	PUNCT
ftr-444	938	6	supra	supra	PROPN
ftr-444	938	7	note	note	PROPN
ftr-444	938	8	i.	i.	PROPN
ftr-444	938	9	170	170	NUM
ftr-444	938	10	.	.	PUNCT
ftr-444	939	1	see	see	VERB
ftr-444	939	2	ali	ali	PROPN
ftr-444	939	3	study	study	PROPN
ftr-444	939	4	,	,	PUNCT
ftr-444	939	5	supra	supra	PROPN
ftr-444	939	6	note	note	PROPN
ftr-444	939	7	49	49	NUM
ftr-444	939	8	,	,	PUNCT
ftr-444	939	9	at	at	ADP
ftr-444	939	10	34	34	NUM
ftr-444	939	11	-	-	SYM
ftr-444	939	12	36	36	NUM
ftr-444	939	13	,	,	PUNCT
ftr-444	939	14	48	48	NUM
ftr-444	939	15	.	.	NUM
ftr-444	939	16	19991	19991	NUM
ftr-444	940	1	florida	florida	PROPN
ftr-444	940	2	tax	tax	NOUN
ftr-444	940	3	review	review	NOUN
ftr-444	940	4	involved	involve	VERB
ftr-444	940	5	in	in	ADP
ftr-444	940	6	reproducing	reproduce	VERB
ftr-444	940	7	on	on	ADP
ftr-444	940	8	a	a	DET
ftr-444	940	9	server	server	NOUN
ftr-444	940	10	copies	copy	NOUN
ftr-444	940	11	of	of	ADP
ftr-444	940	12	information	information	NOUN
ftr-444	940	13	downloaded	download	VERB
ftr-444	940	14	into	into	ADP
ftr-444	940	15	it	it	PRON
ftr-444	940	16	,	,	PUNCT
ftr-444	940	17	the	the	DET
ftr-444	940	18	"	"	PUNCT
ftr-444	940	19	active	active	ADJ
ftr-444	940	20	business	business	NOUN
ftr-444	940	21	"	"	PUNCT
ftr-444	940	22	policy	policy	NOUN
ftr-444	940	23	represented	represent	VERB
ftr-444	940	24	by	by	ADP
ftr-444	940	25	the	the	DET
ftr-444	940	26	requirement	requirement	NOUN
ftr-444	940	27	that	that	SCONJ
ftr-444	940	28	property	property	NOUN
ftr-444	940	29	be	be	AUX
ftr-444	940	30	"	"	PUNCT
ftr-444	940	31	produced	produce	VERB
ftr-444	940	32	"	"	PUNCT
ftr-444	940	33	by	by	ADP
ftr-444	940	34	the	the	DET
ftr-444	940	35	foreign	foreign	ADJ
ftr-444	940	36	corporation	corporation	NOUN
ftr-444	940	37	might	might	AUX
ftr-444	940	38	be	be	AUX
ftr-444	940	39	most	most	ADV
ftr-444	940	40	appropriately	appropriately	ADV
ftr-444	940	41	implemented	implement	VERB
ftr-444	940	42	by	by	ADP
ftr-444	940	43	requiring	require	VERB
ftr-444	940	44	that	that	SCONJ
ftr-444	940	45	the	the	DET
ftr-444	940	46	corporation	corporation	NOUN
ftr-444	940	47	itself	itself	PRON
ftr-444	940	48	generate	generate	VERB
ftr-444	940	49	for	for	ADP
ftr-444	940	50	its	its	PRON
ftr-444	940	51	own	own	ADJ
ftr-444	940	52	account	account	NOUN
ftr-444	940	53	the	the	DET
ftr-444	940	54	software	software	NOUN
ftr-444	940	55	program	program	NOUN
ftr-444	940	56	,	,	PUNCT
ftr-444	940	57	the	the	DET
ftr-444	940	58	book	book	NOUN
ftr-444	940	59	or	or	CCONJ
ftr-444	940	60	the	the	DET
ftr-444	940	61	compilation	compilation	NOUN
ftr-444	940	62	of	of	ADP
ftr-444	940	63	data	datum	NOUN
ftr-444	940	64	.	.	PUNCT
ftr-444	941	1	once	once	SCONJ
ftr-444	941	2	the	the	DET
ftr-444	941	3	required	required	ADJ
ftr-444	941	4	"	"	PUNCT
ftr-444	941	5	production	production	NOUN
ftr-444	941	6	"	"	PUNCT
ftr-444	941	7	process	process	NOUN
ftr-444	941	8	has	have	AUX
ftr-444	941	9	been	be	AUX
ftr-444	941	10	determined	determine	VERB
ftr-444	941	11	,	,	PUNCT
ftr-444	941	12	the	the	DET
ftr-444	941	13	test	test	NOUN
ftr-444	941	14	should	should	AUX
ftr-444	941	15	be	be	AUX
ftr-444	941	16	uniformly	uniformly	ADV
ftr-444	941	17	applied	apply	VERB
ftr-444	941	18	to	to	ADP
ftr-444	941	19	sales	sale	NOUN
ftr-444	941	20	,	,	PUNCT
ftr-444	941	21	rental	rental	NOUN
ftr-444	941	22	and	and	CCONJ
ftr-444	941	23	royalty	royalty	NOUN
ftr-444	941	24	income	income	NOUN
ftr-444	941	25	of	of	ADP
ftr-444	941	26	a	a	DET
ftr-444	941	27	cfc	cfc	NOUN
ftr-444	941	28	.	.	PUNCT
ftr-444	942	1	in	in	ADP
ftr-444	942	2	order	order	NOUN
ftr-444	942	3	to	to	PART
ftr-444	942	4	eliminate	eliminate	VERB
ftr-444	942	5	anomalies	anomaly	NOUN
ftr-444	942	6	based	base	VERB
ftr-444	942	7	on	on	ADP
ftr-444	942	8	income	income	NOUN
ftr-444	942	9	characterization	characterization	NOUN
ftr-444	942	10	,	,	PUNCT
ftr-444	942	11	consideration	consideration	NOUN
ftr-444	942	12	should	should	AUX
ftr-444	942	13	be	be	AUX
ftr-444	942	14	given	give	VERB
ftr-444	942	15	to	to	ADP
ftr-444	942	16	excluding	exclude	VERB
ftr-444	942	17	income	income	NOUN
ftr-444	942	18	derived	derive	VERB
ftr-444	942	19	from	from	ADP
ftr-444	942	20	transactions	transaction	NOUN
ftr-444	942	21	involving	involve	VERB
ftr-444	942	22	"	"	PUNCT
ftr-444	942	23	produced	produce	VERB
ftr-444	942	24	"	"	PUNCT
ftr-444	942	25	property	property	NOUN
ftr-444	942	26	regardless	regardless	ADV
ftr-444	942	27	of	of	ADP
ftr-444	942	28	whether	whether	SCONJ
ftr-444	942	29	the	the	DET
ftr-444	942	30	customer	customer	NOUN
ftr-444	942	31	is	be	AUX
ftr-444	942	32	a	a	DET
ftr-444	942	33	related	related	ADJ
ftr-444	942	34	person	person	NOUN
ftr-444	942	35	;	;	PUNCT
ftr-444	942	36	this	this	PRON
ftr-444	942	37	is	be	AUX
ftr-444	942	38	now	now	ADV
ftr-444	942	39	the	the	DET
ftr-444	942	40	rule	rule	NOUN
ftr-444	942	41	for	for	ADP
ftr-444	942	42	foreign	foreign	ADJ
ftr-444	942	43	based	base	VERB
ftr-444	942	44	company	company	NOUN
ftr-444	942	45	sales	sale	NOUN
ftr-444	942	46	income	income	NOUN
ftr-444	942	47	but	but	CCONJ
ftr-444	942	48	not	not	PART
ftr-444	942	49	for	for	ADP
ftr-444	942	50	rents	rent	NOUN
ftr-444	942	51	and	and	CCONJ
ftr-444	942	52	royalties	royalty	NOUN
ftr-444	942	53	.	.	PUNCT
ftr-444	943	1	as	as	SCONJ
ftr-444	943	2	has	have	AUX
ftr-444	943	3	been	be	AUX
ftr-444	943	4	noted	note	VERB
ftr-444	943	5	many	many	ADJ
ftr-444	943	6	times	time	NOUN
ftr-444	943	7	before	before	ADV
ftr-444	943	8	,	,	PUNCT
ftr-444	943	9	there	there	PRON
ftr-444	943	10	is	be	VERB
ftr-444	943	11	a	a	DET
ftr-444	943	12	seemingly	seemingly	ADV
ftr-444	943	13	needless	needless	ADJ
ftr-444	943	14	overlap	overlap	NOUN
ftr-444	943	15	between	between	ADP
ftr-444	943	16	the	the	DET
ftr-444	943	17	fphc	fphc	NOUN
ftr-444	943	18	and	and	CCONJ
ftr-444	943	19	pfic	pfic	NOUN
ftr-444	943	20	regimes	regime	NOUN
ftr-444	943	21	.	.	PUNCT
ftr-444	944	1	this	this	PRON
ftr-444	944	2	of	of	ADP
ftr-444	944	3	course	course	NOUN
ftr-444	944	4	involves	involve	VERB
ftr-444	944	5	a	a	DET
ftr-444	944	6	variety	variety	NOUN
ftr-444	944	7	of	of	ADP
ftr-444	944	8	rules	rule	NOUN
ftr-444	944	9	;	;	PUNCT
ftr-444	944	10	but	but	CCONJ
ftr-444	944	11	in	in	ADP
ftr-444	944	12	the	the	DET
ftr-444	944	13	current	current	ADJ
ftr-444	944	14	context	context	NOUN
ftr-444	944	15	the	the	DET
ftr-444	944	16	issue	issue	NOUN
ftr-444	944	17	is	be	AUX
ftr-444	944	18	whether	whether	SCONJ
ftr-444	944	19	there	there	PRON
ftr-444	944	20	is	be	VERB
ftr-444	944	21	any	any	DET
ftr-444	944	22	possible	possible	ADJ
ftr-444	944	23	reason	reason	NOUN
ftr-444	944	24	for	for	ADP
ftr-444	944	25	applying	apply	VERB
ftr-444	944	26	a	a	DET
ftr-444	944	27	completely	completely	ADV
ftr-444	944	28	separate	separate	ADJ
ftr-444	944	29	(	(	PUNCT
ftr-444	944	30	and	and	CCONJ
ftr-444	944	31	hardly	hardly	ADV
ftr-444	944	32	simple	simple	ADJ
ftr-444	944	33	)	)	PUNCT
ftr-444	944	34	test	test	NOUN
ftr-444	944	35	-	-	PUNCT
ftr-444	944	36	the	the	DET
ftr-444	944	37	"	"	PUNCT
ftr-444	944	38	active	active	ADJ
ftr-444	944	39	business	business	NOUN
ftr-444	944	40	computer	computer	NOUN
ftr-444	944	41	software	software	NOUN
ftr-444	944	42	royalty	royalty	NOUN
ftr-444	944	43	"	"	PUNCT
ftr-444	944	44	rules	rule	NOUN
ftr-444	944	45	-	-	PUNCT
ftr-444	944	46	for	for	ADP
ftr-444	944	47	fphc	fphc	ADJ
ftr-444	944	48	purposes	purpose	NOUN
ftr-444	944	49	,	,	PUNCT
ftr-444	944	50	instead	instead	ADV
ftr-444	944	51	of	of	ADP
ftr-444	944	52	adopting	adopt	VERB
ftr-444	944	53	for	for	ADP
ftr-444	944	54	that	that	DET
ftr-444	944	55	purpose	purpose	NOUN
ftr-444	944	56	as	as	ADV
ftr-444	944	57	well	well	ADV
ftr-444	944	58	as	as	ADP
ftr-444	944	59	for	for	ADP
ftr-444	944	60	pfic	pfic	ADJ
ftr-444	944	61	purposes	purpose	NOUN
ftr-444	944	62	the	the	DET
ftr-444	944	63	cfc	cfc	PROPN
ftr-444	944	64	"	"	PUNCT
ftr-444	944	65	active	active	ADJ
ftr-444	944	66	business	business	NOUN
ftr-444	944	67	"	"	PUNCT
ftr-444	944	68	tests	test	NOUN
ftr-444	944	69	.	.	PUNCT
ftr-444	945	1	finally	finally	ADV
ftr-444	945	2	,	,	PUNCT
ftr-444	945	3	we	we	PRON
ftr-444	945	4	should	should	AUX
ftr-444	945	5	come	come	VERB
ftr-444	945	6	to	to	ADP
ftr-444	945	7	closure	closure	NOUN
ftr-444	945	8	on	on	ADP
ftr-444	945	9	the	the	DET
ftr-444	945	10	extent	extent	NOUN
ftr-444	945	11	to	to	PART
ftr-444	945	12	which	which	PRON
ftr-444	945	13	the	the	DET
ftr-444	945	14	activities	activity	NOUN
ftr-444	945	15	of	of	ADP
ftr-444	945	16	independent	independent	ADJ
ftr-444	945	17	contractors	contractor	NOUN
ftr-444	945	18	,	,	PUNCT
ftr-444	945	19	whether	whether	SCONJ
ftr-444	945	20	contract	contract	NOUN
ftr-444	945	21	manufacturers	manufacturer	NOUN
ftr-444	945	22	or	or	CCONJ
ftr-444	945	23	others	other	NOUN
ftr-444	945	24	performing	perform	VERB
ftr-444	945	25	services	service	NOUN
ftr-444	945	26	or	or	CCONJ
ftr-444	945	27	carrying	carry	VERB
ftr-444	945	28	on	on	ADP
ftr-444	945	29	other	other	ADJ
ftr-444	945	30	activities	activity	NOUN
ftr-444	945	31	for	for	ADP
ftr-444	945	32	the	the	DET
ftr-444	945	33	account	account	NOUN
ftr-444	945	34	of	of	ADP
ftr-444	945	35	a	a	DET
ftr-444	945	36	corporation	corporation	NOUN
ftr-444	945	37	(	(	PUNCT
ftr-444	945	38	or	or	CCONJ
ftr-444	945	39	other	other	ADJ
ftr-444	945	40	entity	entity	NOUN
ftr-444	945	41	)	)	PUNCT
ftr-444	945	42	,	,	PUNCT
ftr-444	945	43	are	be	AUX
ftr-444	945	44	taken	take	VERB
ftr-444	945	45	into	into	ADP
ftr-444	945	46	account	account	NOUN
ftr-444	945	47	in	in	ADP
ftr-444	945	48	characterizing	characterize	VERB
ftr-444	945	49	its	its	PRON
ftr-444	945	50	income	income	NOUN
ftr-444	945	51	.	.	PUNCT
ftr-444	946	1	for	for	ADP
ftr-444	946	2	purposes	purpose	NOUN
ftr-444	946	3	of	of	ADP
ftr-444	946	4	determining	determine	VERB
ftr-444	946	5	whether	whether	SCONJ
ftr-444	946	6	rents	rent	NOUN
ftr-444	946	7	and	and	CCONJ
ftr-444	946	8	royalties	royalty	NOUN
ftr-444	946	9	should	should	AUX
ftr-444	946	10	be	be	AUX
ftr-444	946	11	considered	consider	VERB
ftr-444	946	12	to	to	PART
ftr-444	946	13	be	be	AUX
ftr-444	946	14	derived	derive	VERB
ftr-444	946	15	from	from	ADP
ftr-444	946	16	the	the	DET
ftr-444	946	17	conduct	conduct	NOUN
ftr-444	946	18	of	of	ADP
ftr-444	946	19	an	an	DET
ftr-444	946	20	active	active	ADJ
ftr-444	946	21	business	business	NOUN
ftr-444	946	22	and	and	CCONJ
ftr-444	946	23	therefore	therefore	ADV
ftr-444	946	24	not	not	PART
ftr-444	946	25	subpart	subpart	NOUN
ftr-444	946	26	f	f	PROPN
ftr-444	946	27	income	income	NOUN
ftr-444	946	28	,	,	PUNCT
ftr-444	946	29	marketing	marketing	NOUN
ftr-444	946	30	activities	activity	NOUN
ftr-444	946	31	of	of	ADP
ftr-444	946	32	independent	independent	ADJ
ftr-444	946	33	contractors	contractor	NOUN
ftr-444	946	34	are	be	AUX
ftr-444	946	35	not	not	PART
ftr-444	946	36	taken	take	VERB
ftr-444	946	37	into	into	ADP
ftr-444	946	38	account	account	NOUN
ftr-444	946	39	.	.	PUNCT
ftr-444	947	1	this	this	PRON
ftr-444	947	2	reflects	reflect	VERB
ftr-444	947	3	the	the	DET
ftr-444	947	4	view	view	NOUN
ftr-444	947	5	,	,	PUNCT
ftr-444	947	6	evident	evident	ADJ
ftr-444	947	7	in	in	ADP
ftr-444	947	8	other	other	ADJ
ftr-444	947	9	provisions	provision	NOUN
ftr-444	947	10	of	of	ADP
ftr-444	947	11	the	the	DET
ftr-444	947	12	tax	tax	NOUN
ftr-444	947	13	law	law	NOUN
ftr-444	947	14	,	,	PUNCT
ftr-444	947	15	'	'	PUNCT
ftr-444	947	16	7	7	NUM
ftr-444	947	17	'	'	PUNCT
ftr-444	947	18	that	that	SCONJ
ftr-444	947	19	the	the	DET
ftr-444	947	20	active	active	ADJ
ftr-444	947	21	conduct	conduct	NOUN
ftr-444	947	22	of	of	ADP
ftr-444	947	23	a	a	DET
ftr-444	947	24	business	business	NOUN
ftr-444	947	25	implies	imply	VERB
ftr-444	947	26	having	have	VERB
ftr-444	947	27	officers	officer	NOUN
ftr-444	947	28	and	and	CCONJ
ftr-444	947	29	employees	employee	NOUN
ftr-444	947	30	that	that	PRON
ftr-444	947	31	do	do	VERB
ftr-444	947	32	the	the	DET
ftr-444	947	33	business	business	NOUN
ftr-444	947	34	.	.	PUNCT
ftr-444	948	1	the	the	DET
ftr-444	948	2	issue	issue	NOUN
ftr-444	948	3	is	be	AUX
ftr-444	948	4	simply	simply	ADV
ftr-444	948	5	whether	whether	SCONJ
ftr-444	948	6	the	the	DET
ftr-444	948	7	answer	answer	NOUN
ftr-444	948	8	is	be	AUX
ftr-444	948	9	to	to	PART
ftr-444	948	10	be	be	AUX
ftr-444	948	11	different	different	ADJ
ftr-444	948	12	when	when	SCONJ
ftr-444	948	13	it	it	PRON
ftr-444	948	14	is	be	AUX
ftr-444	948	15	not	not	PART
ftr-444	948	16	marketing	marketing	NOUN
ftr-444	948	17	but	but	CCONJ
ftr-444	948	18	production	production	NOUN
ftr-444	948	19	activities	activity	NOUN
ftr-444	948	20	(	(	PUNCT
ftr-444	948	21	including	include	VERB
ftr-444	948	22	the	the	DET
ftr-444	948	23	performance	performance	NOUN
ftr-444	948	24	of	of	ADP
ftr-444	948	25	services	service	NOUN
ftr-444	948	26	)	)	PUNCT
ftr-444	948	27	which	which	PRON
ftr-444	948	28	form	form	VERB
ftr-444	948	29	the	the	DET
ftr-444	948	30	asserted	asserted	ADJ
ftr-444	948	31	business	business	NOUN
ftr-444	948	32	activity	activity	NOUN
ftr-444	948	33	-	-	PUNCT
ftr-444	948	34	or	or	CCONJ
ftr-444	948	35	whether	whether	SCONJ
ftr-444	948	36	the	the	DET
ftr-444	948	37	rents	rent	NOUN
ftr-444	948	38	and	and	CCONJ
ftr-444	948	39	royalties	royalty	NOUN
ftr-444	948	40	rule	rule	NOUN
ftr-444	948	41	should	should	AUX
ftr-444	948	42	be	be	AUX
ftr-444	948	43	changed	change	VERB
ftr-444	948	44	.	.	PUNCT
ftr-444	949	1	while	while	SCONJ
ftr-444	949	2	the	the	DET
ftr-444	949	3	task	task	NOUN
ftr-444	949	4	is	be	AUX
ftr-444	949	5	probably	probably	ADV
ftr-444	949	6	less	less	ADV
ftr-444	949	7	urgent	urgent	ADJ
ftr-444	949	8	,	,	PUNCT
ftr-444	949	9	the	the	DET
ftr-444	949	10	same	same	ADJ
ftr-444	949	11	questions	question	NOUN
ftr-444	949	12	need	need	VERB
ftr-444	949	13	to	to	PART
ftr-444	949	14	be	be	AUX
ftr-444	949	15	answered	answer	VERB
ftr-444	949	16	in	in	ADP
ftr-444	949	17	determining	determine	VERB
ftr-444	949	18	when	when	SCONJ
ftr-444	949	19	a	a	DET
ftr-444	949	20	foreign	foreign	ADJ
ftr-444	949	21	corporation	corporation	NOUN
ftr-444	949	22	or	or	CCONJ
ftr-444	949	23	entity	entity	NOUN
ftr-444	949	24	will	will	AUX
ftr-444	949	25	be	be	AUX
ftr-444	949	26	deemed	deem	VERB
ftr-444	949	27	to	to	PART
ftr-444	949	28	be	be	AUX
ftr-444	949	29	deriving	derive	VERB
ftr-444	949	30	u.s.-source	u.s.-source	ADJ
ftr-444	949	31	income	income	NOUN
ftr-444	949	32	from	from	ADP
ftr-444	949	33	production	production	NOUN
ftr-444	949	34	(	(	PUNCT
ftr-444	949	35	and	and	CCONJ
ftr-444	949	36	services	service	NOUN
ftr-444	949	37	)	)	PUNCT
ftr-444	949	38	activities	activity	NOUN
ftr-444	949	39	.	.	PUNCT
ftr-444	950	1	the	the	DET
ftr-444	950	2	regulatory	regulatory	ADJ
ftr-444	950	3	rule	rule	NOUN
ftr-444	950	4	which	which	PRON
ftr-444	950	5	disregards	disregard	VERB
ftr-444	950	6	the	the	DET
ftr-444	950	7	activities	activity	NOUN
ftr-444	950	8	of	of	ADP
ftr-444	950	9	nonemployees	nonemployee	NOUN
ftr-444	950	10	in	in	ADP
ftr-444	950	11	apportioning	apportion	VERB
ftr-444	950	12	income	income	NOUN
ftr-444	950	13	from	from	ADP
ftr-444	950	14	the	the	DET
ftr-444	950	15	manufacture	manufacture	NOUN
ftr-444	950	16	and	and	CCONJ
ftr-444	950	17	sale	sale	NOUN
ftr-444	950	18	of	of	ADP
ftr-444	950	19	personal	personal	ADJ
ftr-444	950	20	property	property	NOUN
ftr-444	950	21	may	may	AUX
ftr-444	950	22	well	well	ADV
ftr-444	950	23	have	have	AUX
ftr-444	950	24	been	be	AUX
ftr-444	950	25	influenced	influence	VERB
ftr-444	950	26	by	by	ADP
ftr-444	950	27	the	the	DET
ftr-444	950	28	apportionment	apportionment	ADJ
ftr-444	950	29	formula	formula	NOUN
ftr-444	950	30	it	it	PRON
ftr-444	950	31	seeks	seek	VERB
ftr-444	950	32	to	to	PART
ftr-444	950	33	apply	apply	VERB
ftr-444	950	34	,	,	PUNCT
ftr-444	950	35	which	which	PRON
ftr-444	950	36	involves	involve	VERB
ftr-444	950	37	the	the	DET
ftr-444	950	38	extent	extent	NOUN
ftr-444	950	39	to	to	PART
ftr-444	950	40	which	which	PRON
ftr-444	950	41	manufacturing	manufacturing	NOUN
ftr-444	950	42	assets	asset	NOUN
ftr-444	950	43	are	be	AUX
ftr-444	950	44	located	locate	VERB
ftr-444	950	45	in	in	ADP
ftr-444	950	46	and	and	CCONJ
ftr-444	950	47	outside	outside	ADP
ftr-444	950	48	the	the	DET
ftr-444	950	49	united	united	PROPN
ftr-444	950	50	states	states	PROPN
ftr-444	950	51	.	.	PUNCT
ftr-444	951	1	it	it	PRON
ftr-444	951	2	is	be	AUX
ftr-444	951	3	not	not	PART
ftr-444	951	4	clear	clear	ADJ
ftr-444	951	5	to	to	ADP
ftr-444	951	6	this	this	DET
ftr-444	951	7	author	author	NOUN
ftr-444	951	8	,	,	PUNCT
ftr-444	951	9	at	at	ADP
ftr-444	951	10	least	least	ADJ
ftr-444	951	11	,	,	PUNCT
ftr-444	951	12	that	that	SCONJ
ftr-444	951	13	the	the	DET
ftr-444	951	14	171	171	NUM
ftr-444	951	15	.	.	PUNCT
ftr-444	952	1	see	see	VERB
ftr-444	952	2	,	,	PUNCT
ftr-444	952	3	e.g.	e.g.	ADV
ftr-444	952	4	,	,	PUNCT
ftr-444	952	5	regs	reg	NOUN
ftr-444	952	6	.	.	PUNCT
ftr-444	953	1	§	§	PROPN
ftr-444	953	2	1.355	1.355	NUM
ftr-444	953	3	-	-	PUNCT
ftr-444	953	4	3(b)(2)(iii	3(b)(2)(iii	NUM
ftr-444	953	5	)	)	PUNCT
ftr-444	953	6	.	.	PUNCT
ftr-444	954	1	[	[	X
ftr-444	954	2	vol	vol	NOUN
ftr-444	954	3	4:4	4:4	NUM
ftr-444	954	4	1999	1999	NUM
ftr-444	954	5	]	]	PUNCT
ftr-444	954	6	taxation	taxation	NOUN
ftr-444	954	7	of	of	ADP
ftr-444	954	8	electronic	electronic	ADJ
ftr-444	954	9	commerce	commerce	NOUN
ftr-444	954	10	379	379	NUM
ftr-444	954	11	draftsman	draftsman	NOUN
ftr-444	954	12	was	be	AUX
ftr-444	954	13	consciously	consciously	ADV
ftr-444	954	14	excluding	exclude	VERB
ftr-444	954	15	from	from	ADP
ftr-444	954	16	u.s	u.s	PROPN
ftr-444	954	17	.	.	PROPN
ftr-444	954	18	tax	tax	NOUN
ftr-444	954	19	altogether	altogether	ADV
ftr-444	954	20	foreign	foreign	ADJ
ftr-444	954	21	entities	entity	NOUN
ftr-444	954	22	which	which	PRON
ftr-444	954	23	supply	supply	VERB
ftr-444	954	24	the	the	DET
ftr-444	954	25	services	service	NOUN
ftr-444	954	26	of	of	ADP
ftr-444	954	27	,	,	PUNCT
ftr-444	954	28	or	or	CCONJ
ftr-444	954	29	have	have	VERB
ftr-444	954	30	production	production	NOUN
ftr-444	954	31	activities	activity	NOUN
ftr-444	954	32	carried	carry	VERB
ftr-444	954	33	out	out	ADP
ftr-444	954	34	by	by	ADP
ftr-444	954	35	,	,	PUNCT
ftr-444	954	36	independent	independent	ADJ
ftr-444	954	37	contractors	contractor	NOUN
ftr-444	954	38	in	in	ADP
ftr-444	954	39	the	the	DET
ftr-444	954	40	united	united	PROPN
ftr-444	954	41	states	states	PROPN
ftr-444	954	42	.	.	PUNCT