id	sid	tid	token	lemma	pos
ftr-451	1	1	found	find	VERB
ftr-451	1	2	property	property	NOUN
ftr-451	1	3	as	as	ADP
ftr-451	1	4	gross	gross	ADJ
ftr-451	1	5	income	income	NOUN
ftr-451	1	6	:	:	PUNCT
ftr-451	1	7	realization	realization	NOUN
ftr-451	1	8	revisited	revisit	VERB
ftr-451	1	9	florida	florida	PROPN
ftr-451	1	10	tax	tax	NOUN
ftr-451	1	11	review	review	NOUN
ftr-451	1	12	volume	volume	NOUN
ftr-451	1	13	4	4	NUM
ftr-451	1	14	2000	2000	NUM
ftr-451	1	15	number	number	NOUN
ftr-451	1	16	10	10	NUM
ftr-451	1	17	accessions	accession	NOUN
ftr-451	1	18	to	to	ADP
ftr-451	1	19	wealth	wealth	NOUN
ftr-451	1	20	,	,	PUNCT
ftr-451	1	21	realization	realization	NOUN
ftr-451	1	22	of	of	ADP
ftr-451	1	23	gross	gross	ADJ
ftr-451	1	24	income	income	NOUN
ftr-451	1	25	,	,	PUNCT
ftr-451	1	26	and	and	CCONJ
ftr-451	1	27	dominion	dominion	NOUN
ftr-451	1	28	and	and	CCONJ
ftr-451	1	29	control	control	NOUN
ftr-451	1	30	:	:	PUNCT
ftr-451	1	31	applying	apply	VERB
ftr-451	1	32	the	the	DET
ftr-451	1	33	“	"	PUNCT
ftr-451	1	34	claim	claim	NOUN
ftr-451	1	35	of	of	ADP
ftr-451	1	36	right	right	ADJ
ftr-451	1	37	doctrine	doctrine	NOUN
ftr-451	1	38	”	"	PUNCT
ftr-451	1	39	to	to	PART
ftr-451	1	40	found	find	VERB
ftr-451	1	41	objects	object	NOUN
ftr-451	1	42	,	,	PUNCT
ftr-451	1	43	including	include	VERB
ftr-451	1	44	record	record	NOUN
ftr-451	1	45	-	-	PUNCT
ftr-451	1	46	setting	set	VERB
ftr-451	1	47	baseballs	baseball	NOUN
ftr-451	1	48	joseph	joseph	PROPN
ftr-451	1	49	m.	m.	PROPN
ftr-451	1	50	dodge	dodge	PROPN
ftr-451	1	51	*	*	PROPN
ftr-451	1	52	i.	i.	NOUN
ftr-451	1	53	introduction	introduction	NOUN
ftr-451	1	54	..	..	PUNCT
ftr-451	1	55	.	.	PUNCT
ftr-451	1	56	.	.	PUNCT
ftr-451	1	57	.	.	PUNCT
ftr-451	1	58	.	.	PUNCT
ftr-451	1	59	.	.	PUNCT
ftr-451	1	60	.	.	PUNCT
ftr-451	1	61	.	.	PUNCT
ftr-451	1	62	.	.	PUNCT
ftr-451	1	63	.	.	PUNCT
ftr-451	1	64	.	.	PUNCT
ftr-451	1	65	.	.	PUNCT
ftr-451	1	66	.	.	PUNCT
ftr-451	1	67	.	.	PUNCT
ftr-451	1	68	.	.	PUNCT
ftr-451	1	69	.	.	PUNCT
ftr-451	1	70	.	.	PUNCT
ftr-451	1	71	.	.	PUNCT
ftr-451	1	72	.	.	PUNCT
ftr-451	1	73	.	.	PUNCT
ftr-451	1	74	.	.	PUNCT
ftr-451	1	75	.	.	PUNCT
ftr-451	1	76	.	.	PUNCT
ftr-451	1	77	.	.	PUNCT
ftr-451	1	78	.	.	PUNCT
ftr-451	1	79	.	.	PUNCT
ftr-451	1	80	.	.	PUNCT
ftr-451	1	81	.	.	PUNCT
ftr-451	1	82	.	.	PUNCT
ftr-451	1	83	.	.	PUNCT
ftr-451	1	84	.	.	PUNCT
ftr-451	1	85	.	.	PUNCT
ftr-451	1	86	.	.	PUNCT
ftr-451	1	87	.	.	PUNCT
ftr-451	1	88	.	.	PUNCT
ftr-451	1	89	.	.	PUNCT
ftr-451	1	90	.	.	PUNCT
ftr-451	2	1	.	.	PUNCT
ftr-451	3	1	687	687	NUM
ftr-451	3	2	ii	ii	NOUN
ftr-451	3	3	.	.	PUNCT
ftr-451	4	1	windfall	windfall	NOUN
ftr-451	4	2	vs.	vs.	X
ftr-451	4	3	nonwindfall	nonwindfall	X
ftr-451	4	4	in	in	ADP
ftr-451	4	5	-	-	PUNCT
ftr-451	4	6	kind	kind	NOUN
ftr-451	4	7	receipts	receipt	NOUN
ftr-451	4	8	..	..	PUNCT
ftr-451	4	9	.	.	PUNCT
ftr-451	4	10	.	.	PUNCT
ftr-451	4	11	.	.	PUNCT
ftr-451	4	12	.	.	PUNCT
ftr-451	4	13	.	.	PUNCT
ftr-451	4	14	.	.	PUNCT
ftr-451	4	15	.	.	PUNCT
ftr-451	4	16	.	.	PUNCT
ftr-451	4	17	.	.	PUNCT
ftr-451	5	1	689	689	NUM
ftr-451	5	2	a.	a.	NOUN
ftr-451	5	3	is	be	AUX
ftr-451	5	4	“	"	PUNCT
ftr-451	5	5	income	income	NOUN
ftr-451	5	6	”	"	PUNCT
ftr-451	5	7	equatable	equatable	ADJ
ftr-451	5	8	with	with	ADP
ftr-451	5	9	“	"	PUNCT
ftr-451	5	10	cash	cash	NOUN
ftr-451	5	11	”	"	PUNCT
ftr-451	5	12	?	?	PUNCT
ftr-451	5	13	.	.	PUNCT
ftr-451	5	14	.	.	PUNCT
ftr-451	5	15	.	.	PUNCT
ftr-451	5	16	.	.	PUNCT
ftr-451	5	17	.	.	PUNCT
ftr-451	5	18	.	.	PUNCT
ftr-451	5	19	.	.	PUNCT
ftr-451	5	20	.	.	PUNCT
ftr-451	5	21	.	.	PUNCT
ftr-451	5	22	.	.	PUNCT
ftr-451	5	23	.	.	PUNCT
ftr-451	5	24	.	.	PUNCT
ftr-451	5	25	.	.	PUNCT
ftr-451	5	26	.	.	PUNCT
ftr-451	5	27	.	.	PUNCT
ftr-451	5	28	.	.	PUNCT
ftr-451	6	1	689	689	NUM
ftr-451	6	2	1	1	NUM
ftr-451	6	3	.	.	PUNCT
ftr-451	6	4	in	in	ADP
ftr-451	6	5	-	-	PUNCT
ftr-451	6	6	kind	kind	NOUN
ftr-451	6	7	receipts	receipt	NOUN
ftr-451	6	8	under	under	ADP
ftr-451	6	9	the	the	DET
ftr-451	6	10	regulations	regulation	NOUN
ftr-451	6	11	..	..	PUNCT
ftr-451	6	12	.	.	PUNCT
ftr-451	6	13	.	.	PUNCT
ftr-451	6	14	.	.	PUNCT
ftr-451	6	15	.	.	PUNCT
ftr-451	6	16	.	.	PUNCT
ftr-451	6	17	.	.	PUNCT
ftr-451	6	18	.	.	PUNCT
ftr-451	7	1	689	689	NUM
ftr-451	7	2	2	2	NUM
ftr-451	7	3	.	.	PUNCT
ftr-451	7	4	“	"	PUNCT
ftr-451	7	5	income	income	NOUN
ftr-451	7	6	”	"	PUNCT
ftr-451	7	7	refers	refer	VERB
ftr-451	7	8	to	to	ADP
ftr-451	7	9	changes	change	NOUN
ftr-451	7	10	in	in	ADP
ftr-451	7	11	wealth	wealth	NOUN
ftr-451	7	12	,	,	PUNCT
ftr-451	7	13	not	not	PART
ftr-451	7	14	cash	cash	NOUN
ftr-451	7	15	..	..	PUNCT
ftr-451	7	16	690	690	NUM
ftr-451	7	17	3	3	X
ftr-451	7	18	.	.	PUNCT
ftr-451	7	19	accessions	accession	NOUN
ftr-451	7	20	to	to	ADP
ftr-451	7	21	wealth	wealth	NOUN
ftr-451	7	22	are	be	AUX
ftr-451	7	23	not	not	PART
ftr-451	7	24	“	"	PUNCT
ftr-451	7	25	imputed	impute	VERB
ftr-451	7	26	”	"	PUNCT
ftr-451	7	27	income	income	NOUN
ftr-451	7	28	..	..	PUNCT
ftr-451	7	29	.	.	PUNCT
ftr-451	8	1	691	691	NUM
ftr-451	8	2	b.	b.	NOUN
ftr-451	8	3	distinguishing	distinguish	VERB
ftr-451	8	4	in	in	ADP
ftr-451	8	5	-	-	PUNCT
ftr-451	8	6	kind	kind	ADJ
ftr-451	8	7	windfalls	windfall	NOUN
ftr-451	8	8	from	from	ADP
ftr-451	8	9	unrealized	unrealized	ADJ
ftr-451	8	10	appreciation	appreciation	NOUN
ftr-451	8	11	..	..	PUNCT
ftr-451	8	12	.	.	PUNCT
ftr-451	8	13	.	.	PUNCT
ftr-451	8	14	.	.	PUNCT
ftr-451	8	15	.	.	PUNCT
ftr-451	8	16	.	.	PUNCT
ftr-451	8	17	.	.	PUNCT
ftr-451	8	18	.	.	PUNCT
ftr-451	8	19	.	.	PUNCT
ftr-451	8	20	.	.	PUNCT
ftr-451	8	21	.	.	PUNCT
ftr-451	8	22	.	.	PUNCT
ftr-451	8	23	.	.	PUNCT
ftr-451	8	24	.	.	PUNCT
ftr-451	8	25	.	.	PUNCT
ftr-451	8	26	.	.	PUNCT
ftr-451	8	27	.	.	PUNCT
ftr-451	8	28	.	.	PUNCT
ftr-451	8	29	.	.	PUNCT
ftr-451	8	30	.	.	PUNCT
ftr-451	8	31	.	.	PUNCT
ftr-451	8	32	.	.	PUNCT
ftr-451	8	33	.	.	PUNCT
ftr-451	8	34	.	.	PUNCT
ftr-451	8	35	.	.	PUNCT
ftr-451	8	36	.	.	PUNCT
ftr-451	8	37	.	.	PUNCT
ftr-451	8	38	.	.	PUNCT
ftr-451	8	39	.	.	PUNCT
ftr-451	8	40	.	.	PUNCT
ftr-451	8	41	.	.	PUNCT
ftr-451	8	42	.	.	PUNCT
ftr-451	8	43	.	.	PUNCT
ftr-451	8	44	.	.	PUNCT
ftr-451	8	45	.	.	PUNCT
ftr-451	8	46	.	.	PUNCT
ftr-451	9	1	694	694	NUM
ftr-451	9	2	1	1	NUM
ftr-451	9	3	.	.	PUNCT
ftr-451	9	4	commercial	commercial	ADJ
ftr-451	9	5	bargain	bargain	NOUN
ftr-451	9	6	purchases	purchase	NOUN
ftr-451	9	7	..	..	PUNCT
ftr-451	9	8	.	.	PUNCT
ftr-451	9	9	.	.	PUNCT
ftr-451	9	10	.	.	PUNCT
ftr-451	9	11	.	.	PUNCT
ftr-451	9	12	.	.	PUNCT
ftr-451	9	13	.	.	PUNCT
ftr-451	9	14	.	.	PUNCT
ftr-451	9	15	.	.	PUNCT
ftr-451	9	16	.	.	PUNCT
ftr-451	9	17	.	.	PUNCT
ftr-451	9	18	.	.	PUNCT
ftr-451	9	19	.	.	PUNCT
ftr-451	9	20	.	.	PUNCT
ftr-451	9	21	.	.	PUNCT
ftr-451	10	1	694	694	NUM
ftr-451	10	2	2	2	NUM
ftr-451	10	3	.	.	PUNCT
ftr-451	10	4	sought	seek	VERB
ftr-451	10	5	-	-	PUNCT
ftr-451	10	6	after	after	ADP
ftr-451	10	7	property	property	NOUN
ftr-451	10	8	..	..	PUNCT
ftr-451	10	9	.	.	PUNCT
ftr-451	10	10	.	.	PUNCT
ftr-451	10	11	.	.	PUNCT
ftr-451	10	12	.	.	PUNCT
ftr-451	10	13	.	.	PUNCT
ftr-451	10	14	.	.	PUNCT
ftr-451	10	15	.	.	PUNCT
ftr-451	10	16	.	.	PUNCT
ftr-451	10	17	.	.	PUNCT
ftr-451	10	18	.	.	PUNCT
ftr-451	10	19	.	.	PUNCT
ftr-451	10	20	.	.	PUNCT
ftr-451	10	21	.	.	PUNCT
ftr-451	10	22	.	.	PUNCT
ftr-451	10	23	.	.	PUNCT
ftr-451	10	24	.	.	PUNCT
ftr-451	10	25	.	.	PUNCT
ftr-451	10	26	.	.	PUNCT
ftr-451	10	27	.	.	PUNCT
ftr-451	10	28	.	.	PUNCT
ftr-451	10	29	.	.	PUNCT
ftr-451	11	1	.	.	PUNCT
ftr-451	12	1	696	696	NUM
ftr-451	12	2	a.	a.	NOUN
ftr-451	12	3	self	self	NOUN
ftr-451	12	4	-	-	PUNCT
ftr-451	12	5	obtained	obtain	VERB
ftr-451	12	6	inventory	inventory	NOUN
ftr-451	12	7	..	..	PUNCT
ftr-451	12	8	.	.	PUNCT
ftr-451	12	9	.	.	PUNCT
ftr-451	12	10	.	.	PUNCT
ftr-451	12	11	.	.	PUNCT
ftr-451	12	12	.	.	PUNCT
ftr-451	12	13	.	.	PUNCT
ftr-451	12	14	.	.	PUNCT
ftr-451	12	15	.	.	PUNCT
ftr-451	12	16	.	.	PUNCT
ftr-451	12	17	.	.	PUNCT
ftr-451	12	18	.	.	PUNCT
ftr-451	13	1	697	697	NUM
ftr-451	13	2	b.	b.	PROPN
ftr-451	13	3	self	self	NOUN
ftr-451	13	4	-	-	PUNCT
ftr-451	13	5	obtained	obtain	VERB
ftr-451	13	6	personal	personal	ADJ
ftr-451	13	7	-	-	PUNCT
ftr-451	13	8	use	use	NOUN
ftr-451	13	9	property	property	NOUN
ftr-451	13	10	...	...	PUNCT
ftr-451	13	11	699	699	NUM
ftr-451	13	12	3	3	NUM
ftr-451	13	13	.	.	PUNCT
ftr-451	13	14	true	true	ADJ
ftr-451	13	15	windfalls	windfall	NOUN
ftr-451	13	16	..	..	PUNCT
ftr-451	13	17	.	.	PUNCT
ftr-451	13	18	.	.	PUNCT
ftr-451	13	19	.	.	PUNCT
ftr-451	13	20	.	.	PUNCT
ftr-451	13	21	.	.	PUNCT
ftr-451	13	22	.	.	PUNCT
ftr-451	13	23	.	.	PUNCT
ftr-451	13	24	.	.	PUNCT
ftr-451	13	25	.	.	PUNCT
ftr-451	13	26	.	.	PUNCT
ftr-451	13	27	.	.	PUNCT
ftr-451	13	28	.	.	PUNCT
ftr-451	13	29	.	.	PUNCT
ftr-451	13	30	.	.	PUNCT
ftr-451	13	31	.	.	PUNCT
ftr-451	13	32	.	.	PUNCT
ftr-451	13	33	.	.	PUNCT
ftr-451	13	34	.	.	PUNCT
ftr-451	13	35	.	.	PUNCT
ftr-451	13	36	.	.	PUNCT
ftr-451	13	37	.	.	PUNCT
ftr-451	13	38	.	.	PUNCT
ftr-451	13	39	.	.	PUNCT
ftr-451	13	40	.	.	PUNCT
ftr-451	13	41	.	.	PUNCT
ftr-451	13	42	.	.	PUNCT
ftr-451	13	43	.	.	PUNCT
ftr-451	13	44	.	.	PUNCT
ftr-451	14	1	705	705	NUM
ftr-451	14	2	iii	iii	NOUN
ftr-451	14	3	.	.	PUNCT
ftr-451	14	4	realization	realization	NOUN
ftr-451	14	5	of	of	ADP
ftr-451	14	6	in	in	ADP
ftr-451	14	7	-	-	PUNCT
ftr-451	14	8	kind	kind	NOUN
ftr-451	14	9	income	income	NOUN
ftr-451	14	10	..	..	PUNCT
ftr-451	14	11	.	.	PUNCT
ftr-451	14	12	.	.	PUNCT
ftr-451	14	13	.	.	PUNCT
ftr-451	14	14	.	.	PUNCT
ftr-451	14	15	.	.	PUNCT
ftr-451	14	16	.	.	PUNCT
ftr-451	14	17	.	.	PUNCT
ftr-451	14	18	.	.	PUNCT
ftr-451	14	19	.	.	PUNCT
ftr-451	14	20	.	.	PUNCT
ftr-451	14	21	.	.	PUNCT
ftr-451	14	22	.	.	PUNCT
ftr-451	14	23	.	.	PUNCT
ftr-451	14	24	.	.	PUNCT
ftr-451	14	25	.	.	PUNCT
ftr-451	14	26	.	.	PUNCT
ftr-451	14	27	.	.	PUNCT
ftr-451	14	28	.	.	PUNCT
ftr-451	14	29	.	.	PUNCT
ftr-451	14	30	.	.	PUNCT
ftr-451	14	31	.	.	PUNCT
ftr-451	15	1	706	706	NUM
ftr-451	15	2	a.	a.	NOUN
ftr-451	15	3	realization	realization	NOUN
ftr-451	15	4	of	of	ADP
ftr-451	15	5	income	income	NOUN
ftr-451	15	6	through	through	ADP
ftr-451	15	7	the	the	DET
ftr-451	15	8	eisner	eisner	PROPN
ftr-451	15	9	v.	v.	PROPN
ftr-451	15	10	macomber	macomber	PROPN
ftr-451	15	11	period	period	NOUN
ftr-451	15	12	..	..	PUNCT
ftr-451	15	13	.	.	PUNCT
ftr-451	15	14	.	.	PUNCT
ftr-451	15	15	.	.	PUNCT
ftr-451	15	16	.	.	PUNCT
ftr-451	15	17	.	.	PUNCT
ftr-451	15	18	.	.	PUNCT
ftr-451	15	19	.	.	PUNCT
ftr-451	15	20	.	.	PUNCT
ftr-451	15	21	.	.	PUNCT
ftr-451	15	22	.	.	PUNCT
ftr-451	15	23	.	.	PUNCT
ftr-451	15	24	.	.	PUNCT
ftr-451	15	25	.	.	PUNCT
ftr-451	15	26	.	.	PUNCT
ftr-451	15	27	.	.	PUNCT
ftr-451	15	28	.	.	PUNCT
ftr-451	15	29	.	.	PUNCT
ftr-451	15	30	.	.	PUNCT
ftr-451	15	31	.	.	PUNCT
ftr-451	15	32	.	.	PUNCT
ftr-451	15	33	.	.	PUNCT
ftr-451	15	34	.	.	PUNCT
ftr-451	15	35	.	.	PUNCT
ftr-451	15	36	.	.	PUNCT
ftr-451	15	37	.	.	PUNCT
ftr-451	15	38	.	.	PUNCT
ftr-451	15	39	.	.	PUNCT
ftr-451	15	40	.	.	PUNCT
ftr-451	15	41	.	.	PUNCT
ftr-451	15	42	.	.	PUNCT
ftr-451	15	43	.	.	PUNCT
ftr-451	15	44	.	.	PUNCT
ftr-451	15	45	.	.	PUNCT
ftr-451	15	46	.	.	PUNCT
ftr-451	15	47	.	.	PUNCT
ftr-451	15	48	.	.	PUNCT
ftr-451	15	49	.	.	PUNCT
ftr-451	15	50	.	.	PUNCT
ftr-451	15	51	.	.	PUNCT
ftr-451	15	52	.	.	PUNCT
ftr-451	16	1	706	706	NUM
ftr-451	16	2	b.	b.	PROPN
ftr-451	16	3	lessee	lessee	PROPN
ftr-451	16	4	improvements	improvement	NOUN
ftr-451	16	5	..	..	PUNCT
ftr-451	16	6	.	.	PUNCT
ftr-451	16	7	.	.	PUNCT
ftr-451	16	8	.	.	PUNCT
ftr-451	16	9	.	.	PUNCT
ftr-451	16	10	.	.	PUNCT
ftr-451	16	11	.	.	PUNCT
ftr-451	16	12	.	.	PUNCT
ftr-451	16	13	.	.	PUNCT
ftr-451	16	14	.	.	PUNCT
ftr-451	16	15	.	.	PUNCT
ftr-451	16	16	.	.	PUNCT
ftr-451	16	17	.	.	PUNCT
ftr-451	16	18	.	.	PUNCT
ftr-451	16	19	.	.	PUNCT
ftr-451	16	20	.	.	PUNCT
ftr-451	16	21	.	.	PUNCT
ftr-451	16	22	.	.	PUNCT
ftr-451	16	23	.	.	PUNCT
ftr-451	16	24	.	.	PUNCT
ftr-451	16	25	.	.	PUNCT
ftr-451	16	26	.	.	PUNCT
ftr-451	16	27	.	.	PUNCT
ftr-451	16	28	.	.	PUNCT
ftr-451	16	29	.	.	PUNCT
ftr-451	16	30	.	.	PUNCT
ftr-451	16	31	.	.	PUNCT
ftr-451	16	32	.	.	PUNCT
ftr-451	16	33	.	.	PUNCT
ftr-451	16	34	.	.	PUNCT
ftr-451	17	1	707	707	NUM
ftr-451	17	2	c.	c.	PROPN
ftr-451	17	3	employee	employee	NOUN
ftr-451	17	4	compensation	compensation	PROPN
ftr-451	17	5	..	..	PUNCT
ftr-451	17	6	.	.	PUNCT
ftr-451	17	7	.	.	PUNCT
ftr-451	17	8	.	.	PUNCT
ftr-451	17	9	.	.	PUNCT
ftr-451	17	10	.	.	PUNCT
ftr-451	17	11	.	.	PUNCT
ftr-451	17	12	.	.	PUNCT
ftr-451	17	13	.	.	PUNCT
ftr-451	17	14	.	.	PUNCT
ftr-451	17	15	.	.	PUNCT
ftr-451	17	16	.	.	PUNCT
ftr-451	17	17	.	.	PUNCT
ftr-451	17	18	.	.	PUNCT
ftr-451	17	19	.	.	PUNCT
ftr-451	17	20	.	.	PUNCT
ftr-451	17	21	.	.	PUNCT
ftr-451	17	22	.	.	PUNCT
ftr-451	17	23	.	.	PUNCT
ftr-451	17	24	.	.	PUNCT
ftr-451	17	25	.	.	PUNCT
ftr-451	17	26	.	.	PUNCT
ftr-451	17	27	.	.	PUNCT
ftr-451	17	28	.	.	PUNCT
ftr-451	17	29	.	.	PUNCT
ftr-451	17	30	.	.	PUNCT
ftr-451	17	31	.	.	PUNCT
ftr-451	18	1	709	709	NUM
ftr-451	18	2	1	1	NUM
ftr-451	18	3	.	.	PUNCT
ftr-451	18	4	employee	employee	NOUN
ftr-451	18	5	stock	stock	NOUN
ftr-451	18	6	options	option	NOUN
ftr-451	18	7	..	..	PUNCT
ftr-451	18	8	.	.	PUNCT
ftr-451	18	9	.	.	PUNCT
ftr-451	18	10	.	.	PUNCT
ftr-451	18	11	.	.	PUNCT
ftr-451	18	12	.	.	PUNCT
ftr-451	18	13	.	.	PUNCT
ftr-451	18	14	.	.	PUNCT
ftr-451	18	15	.	.	PUNCT
ftr-451	18	16	.	.	PUNCT
ftr-451	18	17	.	.	PUNCT
ftr-451	18	18	.	.	PUNCT
ftr-451	18	19	.	.	PUNCT
ftr-451	18	20	.	.	PUNCT
ftr-451	18	21	.	.	PUNCT
ftr-451	18	22	.	.	PUNCT
ftr-451	18	23	.	.	PUNCT
ftr-451	18	24	.	.	PUNCT
ftr-451	18	25	.	.	PUNCT
ftr-451	18	26	.	.	PUNCT
ftr-451	18	27	.	.	PUNCT
ftr-451	19	1	709	709	NUM
ftr-451	19	2	2	2	NUM
ftr-451	19	3	.	.	PUNCT
ftr-451	19	4	vested	vest	VERB
ftr-451	19	5	v.	v.	CCONJ
ftr-451	19	6	nonvested	nonveste	VERB
ftr-451	19	7	in	in	ADP
ftr-451	19	8	-	-	PUNCT
ftr-451	19	9	kind	kind	NOUN
ftr-451	19	10	compensation	compensation	NOUN
ftr-451	19	11	..	..	PUNCT
ftr-451	19	12	.	.	PUNCT
ftr-451	19	13	.	.	PUNCT
ftr-451	19	14	.	.	PUNCT
ftr-451	19	15	.	.	PUNCT
ftr-451	20	1	.	.	PUNCT
ftr-451	21	1	711	711	NUM
ftr-451	22	1	v.	v.	ADP
ftr-451	22	2	a	a	DET
ftr-451	22	3	“	"	PUNCT
ftr-451	22	4	borrowing	borrowing	NOUN
ftr-451	22	5	”	"	PUNCT
ftr-451	22	6	model	model	NOUN
ftr-451	22	7	for	for	ADP
ftr-451	22	8	receipts	receipt	NOUN
ftr-451	22	9	involving	involve	VERB
ftr-451	22	10	doubtful	doubtful	ADJ
ftr-451	22	11	title	title	NOUN
ftr-451	22	12	..	..	PUNCT
ftr-451	22	13	.	.	PUNCT
ftr-451	22	14	.	.	PUNCT
ftr-451	22	15	.	.	PUNCT
ftr-451	22	16	.	.	PUNCT
ftr-451	22	17	.	.	PUNCT
ftr-451	22	18	.	.	PUNCT
ftr-451	22	19	.	.	PUNCT
ftr-451	22	20	.	.	PUNCT
ftr-451	22	21	.	.	PUNCT
ftr-451	22	22	.	.	PUNCT
ftr-451	22	23	.	.	PUNCT
ftr-451	22	24	.	.	PUNCT
ftr-451	22	25	.	.	PUNCT
ftr-451	22	26	.	.	PUNCT
ftr-451	22	27	.	.	PUNCT
ftr-451	22	28	.	.	PUNCT
ftr-451	22	29	.	.	PUNCT
ftr-451	22	30	.	.	PUNCT
ftr-451	22	31	.	.	PUNCT
ftr-451	22	32	.	.	PUNCT
ftr-451	22	33	.	.	PUNCT
ftr-451	22	34	.	.	PUNCT
ftr-451	22	35	.	.	PUNCT
ftr-451	22	36	.	.	PUNCT
ftr-451	22	37	.	.	PUNCT
ftr-451	22	38	.	.	PUNCT
ftr-451	22	39	.	.	PUNCT
ftr-451	22	40	.	.	PUNCT
ftr-451	22	41	.	.	PUNCT
ftr-451	22	42	.	.	PUNCT
ftr-451	22	43	.	.	PUNCT
ftr-451	22	44	.	.	PUNCT
ftr-451	22	45	.	.	PUNCT
ftr-451	22	46	.	.	PUNCT
ftr-451	22	47	.	.	PUNCT
ftr-451	22	48	.	.	PUNCT
ftr-451	22	49	.	.	PUNCT
ftr-451	22	50	.	.	PUNCT
ftr-451	22	51	.	.	PUNCT
ftr-451	22	52	.	.	PUNCT
ftr-451	22	53	.	.	PUNCT
ftr-451	22	54	.	.	PUNCT
ftr-451	22	55	.	.	PUNCT
ftr-451	22	56	.	.	PUNCT
ftr-451	22	57	.	.	PUNCT
ftr-451	23	1	713	713	NUM
ftr-451	24	1	v.	v.	ADP
ftr-451	24	2	can	can	AUX
ftr-451	24	3	james	james	PROPN
ftr-451	24	4	be	be	AUX
ftr-451	24	5	applied	apply	VERB
ftr-451	24	6	to	to	ADP
ftr-451	24	7	w	w	PROPN
ftr-451	24	8	indfall	indfall	PROPN
ftr-451	24	9	found	find	VERB
ftr-451	24	10	objects	object	NOUN
ftr-451	24	11	?	?	PUNCT
ftr-451	24	12	.	.	PUNCT
ftr-451	24	13	.	.	PUNCT
ftr-451	24	14	.	.	PUNCT
ftr-451	25	1	.	.	PUNCT
ftr-451	26	1	715	715	NUM
ftr-451	26	2	a.	a.	NOUN
ftr-451	26	3	property	property	NOUN
ftr-451	26	4	-	-	PUNCT
ftr-451	26	5	law	law	NOUN
ftr-451	26	6	status	status	NOUN
ftr-451	26	7	of	of	ADP
ftr-451	26	8	found	find	VERB
ftr-451	26	9	items	item	NOUN
ftr-451	26	10	..	..	PUNCT
ftr-451	26	11	.	.	PUNCT
ftr-451	26	12	.	.	PUNCT
ftr-451	26	13	.	.	PUNCT
ftr-451	26	14	.	.	PUNCT
ftr-451	26	15	.	.	PUNCT
ftr-451	26	16	.	.	PUNCT
ftr-451	26	17	.	.	PUNCT
ftr-451	26	18	.	.	PUNCT
ftr-451	26	19	.	.	PUNCT
ftr-451	26	20	.	.	PUNCT
ftr-451	26	21	.	.	PUNCT
ftr-451	26	22	.	.	PUNCT
ftr-451	26	23	.	.	PUNCT
ftr-451	26	24	.	.	PUNCT
ftr-451	26	25	.	.	PUNCT
ftr-451	26	26	.	.	PUNCT
ftr-451	27	1	715	715	NUM
ftr-451	27	2	b.	b.	NOUN
ftr-451	27	3	applying	apply	VERB
ftr-451	27	4	regulations	regulation	NOUN
ftr-451	27	5	section	section	NOUN
ftr-451	27	6	1.61	1.61	NUM
ftr-451	27	7	-	-	SYM
ftr-451	27	8	14	14	NUM
ftr-451	27	9	to	to	PART
ftr-451	27	10	windfall	windfall	NOUN
ftr-451	27	11	found	find	VERB
ftr-451	27	12	objects	object	NOUN
ftr-451	27	13	..	..	PUNCT
ftr-451	27	14	.	.	PUNCT
ftr-451	27	15	.	.	PUNCT
ftr-451	27	16	.	.	PUNCT
ftr-451	27	17	.	.	PUNCT
ftr-451	27	18	.	.	PUNCT
ftr-451	27	19	.	.	PUNCT
ftr-451	27	20	.	.	PUNCT
ftr-451	27	21	.	.	PUNCT
ftr-451	27	22	.	.	PUNCT
ftr-451	27	23	.	.	PUNCT
ftr-451	27	24	.	.	PUNCT
ftr-451	27	25	.	.	PUNCT
ftr-451	27	26	.	.	PUNCT
ftr-451	27	27	.	.	PUNCT
ftr-451	27	28	.	.	PUNCT
ftr-451	27	29	.	.	PUNCT
ftr-451	27	30	.	.	PUNCT
ftr-451	27	31	.	.	PUNCT
ftr-451	27	32	.	.	PUNCT
ftr-451	27	33	.	.	PUNCT
ftr-451	27	34	.	.	PUNCT
ftr-451	27	35	.	.	PUNCT
ftr-451	27	36	.	.	PUNCT
ftr-451	27	37	.	.	PUNCT
ftr-451	27	38	.	.	PUNCT
ftr-451	27	39	.	.	PUNCT
ftr-451	27	40	.	.	PUNCT
ftr-451	27	41	.	.	PUNCT
ftr-451	27	42	.	.	PUNCT
ftr-451	27	43	.	.	PUNCT
ftr-451	27	44	.	.	PUNCT
ftr-451	27	45	.	.	PUNCT
ftr-451	27	46	.	.	PUNCT
ftr-451	28	1	.	.	PUNCT
ftr-451	29	1	717	717	NUM
ftr-451	29	2	c.	c.	NOUN
ftr-451	29	3	forfeitable	forfeitable	ADJ
ftr-451	29	4	property	property	NOUN
ftr-451	29	5	outside	outside	ADP
ftr-451	29	6	of	of	ADP
ftr-451	29	7	internal	internal	ADJ
ftr-451	29	8	revenue	revenue	NOUN
ftr-451	29	9	code	code	NOUN
ftr-451	29	10	section	section	NOUN
ftr-451	29	11	83	83	NUM
ftr-451	29	12	..	..	PUNCT
ftr-451	29	13	.	.	PUNCT
ftr-451	29	14	.	.	PUNCT
ftr-451	29	15	.	.	PUNCT
ftr-451	29	16	.	.	PUNCT
ftr-451	29	17	.	.	PUNCT
ftr-451	29	18	.	.	PUNCT
ftr-451	29	19	.	.	PUNCT
ftr-451	29	20	.	.	PUNCT
ftr-451	29	21	.	.	PUNCT
ftr-451	29	22	.	.	PUNCT
ftr-451	29	23	.	.	PUNCT
ftr-451	29	24	.	.	PUNCT
ftr-451	29	25	.	.	PUNCT
ftr-451	29	26	.	.	PUNCT
ftr-451	29	27	.	.	PUNCT
ftr-451	29	28	.	.	PUNCT
ftr-451	29	29	.	.	PUNCT
ftr-451	29	30	.	.	PUNCT
ftr-451	29	31	.	.	PUNCT
ftr-451	29	32	.	.	PUNCT
ftr-451	29	33	.	.	PUNCT
ftr-451	29	34	.	.	PUNCT
ftr-451	29	35	.	.	PUNCT
ftr-451	29	36	.	.	PUNCT
ftr-451	29	37	.	.	PUNCT
ftr-451	29	38	.	.	PUNCT
ftr-451	29	39	.	.	PUNCT
ftr-451	29	40	.	.	PUNCT
ftr-451	29	41	.	.	PUNCT
ftr-451	29	42	.	.	PUNCT
ftr-451	29	43	.	.	PUNCT
ftr-451	29	44	.	.	PUNCT
ftr-451	30	1	717	717	NUM
ftr-451	30	2	d.	d.	PROPN
ftr-451	30	3	home	home	NOUN
ftr-451	30	4	-	-	PUNCT
ftr-451	30	5	run	run	NOUN
ftr-451	30	6	baseballs	baseball	NOUN
ftr-451	30	7	..	..	PUNCT
ftr-451	30	8	.	.	PUNCT
ftr-451	30	9	.	.	PUNCT
ftr-451	30	10	.	.	PUNCT
ftr-451	30	11	.	.	PUNCT
ftr-451	30	12	.	.	PUNCT
ftr-451	30	13	.	.	PUNCT
ftr-451	30	14	.	.	PUNCT
ftr-451	30	15	.	.	PUNCT
ftr-451	30	16	.	.	PUNCT
ftr-451	30	17	.	.	PUNCT
ftr-451	30	18	.	.	PUNCT
ftr-451	30	19	.	.	PUNCT
ftr-451	30	20	.	.	PUNCT
ftr-451	30	21	.	.	PUNCT
ftr-451	30	22	.	.	PUNCT
ftr-451	30	23	.	.	PUNCT
ftr-451	30	24	.	.	PUNCT
ftr-451	30	25	.	.	PUNCT
ftr-451	30	26	.	.	PUNCT
ftr-451	30	27	.	.	PUNCT
ftr-451	30	28	.	.	PUNCT
ftr-451	30	29	.	.	PUNCT
ftr-451	30	30	.	.	PUNCT
ftr-451	30	31	.	.	PUNCT
ftr-451	30	32	.	.	PUNCT
ftr-451	30	33	.	.	PUNCT
ftr-451	30	34	.	.	PUNCT
ftr-451	30	35	.	.	PUNCT
ftr-451	30	36	.	.	PUNCT
ftr-451	31	1	724	724	NUM
ftr-451	31	2	*	*	PUNCT
ftr-451	31	3	joseph	joseph	PROPN
ftr-451	31	4	m.	m.	PROPN
ftr-451	31	5	dodge	dodge	PROPN
ftr-451	31	6	is	be	AUX
ftr-451	31	7	the	the	DET
ftr-451	31	8	william	william	PROPN
ftr-451	31	9	h.	h.	PROPN
ftr-451	31	10	francis	francis	PROPN
ftr-451	31	11	,	,	PUNCT
ftr-451	31	12	jr	jr	PROPN
ftr-451	31	13	.	.	PROPN
ftr-451	31	14	,	,	PUNCT
ftr-451	31	15	professor	professor	NOUN
ftr-451	31	16	of	of	ADP
ftr-451	31	17	law	law	NOUN
ftr-451	31	18	at	at	ADP
ftr-451	31	19	the	the	DET
ftr-451	31	20	university	university	PROPN
ftr-451	31	21	of	of	ADP
ftr-451	31	22	texas	texas	PROPN
ftr-451	31	23	school	school	PROPN
ftr-451	31	24	of	of	ADP
ftr-451	31	25	law	law	NOUN
ftr-451	31	26	.	.	PUNCT
ftr-451	32	1	professor	professor	NOUN
ftr-451	32	2	dodge	dodge	PROPN
ftr-451	32	3	has	have	VERB
ftr-451	32	4	a	a	DET
ftr-451	32	5	b.a	b.a	PROPN
ftr-451	32	6	.	.	PROPN
ftr-451	32	7	from	from	ADP
ftr-451	32	8	harvard	harvard	PROPN
ftr-451	32	9	(	(	PUNCT
ftr-451	32	10	1963	1963	NUM
ftr-451	32	11	)	)	PUNCT
ftr-451	32	12	,	,	PUNCT
ftr-451	32	13	an	an	DET
ftr-451	32	14	ll.b	ll.b	ADJ
ftr-451	32	15	.	.	PUNCT
ftr-451	33	1	from	from	ADP
ftr-451	33	2	harvard	harvard	PROPN
ftr-451	33	3	law	law	PROPN
ftr-451	33	4	school	school	NOUN
ftr-451	33	5	(	(	PUNCT
ftr-451	33	6	1967	1967	NUM
ftr-451	33	7	)	)	PUNCT
ftr-451	33	8	,	,	PUNCT
ftr-451	33	9	and	and	CCONJ
ftr-451	33	10	an	an	DET
ftr-451	33	11	ll.m	ll.m	NOUN
ftr-451	33	12	.	.	PUNCT
ftr-451	34	1	(	(	PUNCT
ftr-451	34	2	in	in	ADP
ftr-451	34	3	taxation	taxation	NOUN
ftr-451	34	4	)	)	PUNCT
ftr-451	34	5	from	from	ADP
ftr-451	34	6	new	new	PROPN
ftr-451	34	7	york	york	PROPN
ftr-451	34	8	university	university	PROPN
ftr-451	34	9	school	school	NOUN
ftr-451	34	10	of	of	ADP
ftr-451	34	11	law	law	NOUN
ftr-451	34	12	(	(	PUNCT
ftr-451	34	13	1973	1973	NUM
ftr-451	34	14	)	)	PUNCT
ftr-451	34	15	.	.	PUNCT
ftr-451	35	1	professor	professor	NOUN
ftr-451	35	2	dodge	dodge	PROPN
ftr-451	35	3	is	be	AUX
ftr-451	35	4	the	the	DET
ftr-451	35	5	author	author	NOUN
ftr-451	35	6	of	of	ADP
ftr-451	35	7	texts	text	NOUN
ftr-451	35	8	,	,	PUNCT
ftr-451	35	9	casebooks	casebook	NOUN
ftr-451	35	10	,	,	PUNCT
ftr-451	35	11	monographs	monograph	NOUN
ftr-451	35	12	,	,	PUNCT
ftr-451	35	13	and	and	CCONJ
ftr-451	35	14	articles	article	NOUN
ftr-451	35	15	on	on	ADP
ftr-451	35	16	taxation	taxation	NOUN
ftr-451	35	17	,	,	PUNCT
ftr-451	35	18	and	and	CCONJ
ftr-451	35	19	is	be	AUX
ftr-451	35	20	active	active	ADJ
ftr-451	35	21	in	in	ADP
ftr-451	35	22	professional	professional	ADJ
ftr-451	35	23	organizations	organization	NOUN
ftr-451	35	24	and	and	CCONJ
ftr-451	35	25	e	e	NOUN
ftr-451	35	26	-	-	NOUN
ftr-451	35	27	mail	mail	NOUN
ftr-451	35	28	bulletin	bulletin	NOUN
ftr-451	35	29	boards	board	NOUN
ftr-451	35	30	.	.	PUNCT
ftr-451	36	1	685	685	NUM
ftr-451	36	2	686	686	NUM
ftr-451	36	3	florida	florida	PROPN
ftr-451	36	4	tax	tax	NOUN
ftr-451	36	5	review	review	NOUN
ftr-451	36	6	[	[	X
ftr-451	36	7	vol.4:10	vol.4:10	X
ftr-451	36	8	e.	e.	PROPN
ftr-451	36	9	should	should	AUX
ftr-451	36	10	the	the	DET
ftr-451	36	11	regulations	regulation	NOUN
ftr-451	36	12	be	be	AUX
ftr-451	36	13	changed	change	VERB
ftr-451	36	14	as	as	ADP
ftr-451	36	15	to	to	ADP
ftr-451	36	16	windfall	windfall	NOUN
ftr-451	36	17	found	find	VERB
ftr-451	36	18	objects	object	NOUN
ftr-451	36	19	?	?	PUNCT
ftr-451	36	20	.	.	PUNCT
ftr-451	36	21	.	.	PUNCT
ftr-451	36	22	.	.	PUNCT
ftr-451	36	23	.	.	PUNCT
ftr-451	36	24	.	.	PUNCT
ftr-451	36	25	.	.	PUNCT
ftr-451	36	26	.	.	PUNCT
ftr-451	36	27	.	.	PUNCT
ftr-451	36	28	.	.	PUNCT
ftr-451	36	29	.	.	PUNCT
ftr-451	36	30	.	.	PUNCT
ftr-451	36	31	.	.	PUNCT
ftr-451	36	32	.	.	PUNCT
ftr-451	36	33	.	.	PUNCT
ftr-451	36	34	.	.	PUNCT
ftr-451	36	35	.	.	PUNCT
ftr-451	36	36	.	.	PUNCT
ftr-451	36	37	.	.	PUNCT
ftr-451	36	38	.	.	PUNCT
ftr-451	36	39	.	.	PUNCT
ftr-451	36	40	.	.	PUNCT
ftr-451	36	41	.	.	PUNCT
ftr-451	36	42	.	.	PUNCT
ftr-451	36	43	.	.	PUNCT
ftr-451	36	44	.	.	PUNCT
ftr-451	36	45	.	.	PUNCT
ftr-451	36	46	.	.	PUNCT
ftr-451	36	47	.	.	PUNCT
ftr-451	36	48	.	.	PUNCT
ftr-451	36	49	.	.	PUNCT
ftr-451	36	50	.	.	PUNCT
ftr-451	36	51	.	.	PUNCT
ftr-451	36	52	.	.	PUNCT
ftr-451	36	53	.	.	PUNCT
ftr-451	36	54	.	.	PUNCT
ftr-451	37	1	725	725	NUM
ftr-451	37	2	f.	f.	NOUN
ftr-451	37	3	let	let	VERB
ftr-451	37	4	congress	congress	PROPN
ftr-451	37	5	do	do	VERB
ftr-451	37	6	it	it	PRON
ftr-451	37	7	..	..	PUNCT
ftr-451	37	8	.	.	PUNCT
ftr-451	37	9	.	.	PUNCT
ftr-451	37	10	.	.	PUNCT
ftr-451	37	11	.	.	PUNCT
ftr-451	37	12	.	.	PUNCT
ftr-451	37	13	.	.	PUNCT
ftr-451	37	14	.	.	PUNCT
ftr-451	37	15	.	.	PUNCT
ftr-451	37	16	.	.	PUNCT
ftr-451	37	17	.	.	PUNCT
ftr-451	37	18	.	.	PUNCT
ftr-451	37	19	.	.	PUNCT
ftr-451	37	20	.	.	PUNCT
ftr-451	37	21	.	.	PUNCT
ftr-451	37	22	.	.	PUNCT
ftr-451	37	23	.	.	PUNCT
ftr-451	37	24	.	.	PUNCT
ftr-451	37	25	.	.	PUNCT
ftr-451	37	26	.	.	PUNCT
ftr-451	37	27	.	.	PUNCT
ftr-451	37	28	.	.	PUNCT
ftr-451	37	29	.	.	PUNCT
ftr-451	37	30	.	.	PUNCT
ftr-451	37	31	.	.	PUNCT
ftr-451	37	32	.	.	PUNCT
ftr-451	37	33	.	.	PUNCT
ftr-451	37	34	.	.	PUNCT
ftr-451	37	35	.	.	PUNCT
ftr-451	37	36	.	.	PUNCT
ftr-451	37	37	.	.	PUNCT
ftr-451	38	1	.	.	PUNCT
ftr-451	39	1	728	728	NUM
ftr-451	39	2	vi	vi	NOUN
ftr-451	39	3	.	.	NOUN
ftr-451	39	4	conclusion	conclusion	NOUN
ftr-451	39	5	..	..	PUNCT
ftr-451	39	6	.	.	PUNCT
ftr-451	39	7	.	.	PUNCT
ftr-451	39	8	.	.	PUNCT
ftr-451	39	9	.	.	PUNCT
ftr-451	39	10	.	.	PUNCT
ftr-451	39	11	.	.	PUNCT
ftr-451	39	12	.	.	PUNCT
ftr-451	39	13	.	.	PUNCT
ftr-451	39	14	.	.	PUNCT
ftr-451	39	15	.	.	PUNCT
ftr-451	39	16	.	.	PUNCT
ftr-451	39	17	.	.	PUNCT
ftr-451	39	18	.	.	PUNCT
ftr-451	39	19	.	.	PUNCT
ftr-451	39	20	.	.	PUNCT
ftr-451	39	21	.	.	PUNCT
ftr-451	39	22	.	.	PUNCT
ftr-451	39	23	.	.	PUNCT
ftr-451	39	24	.	.	PUNCT
ftr-451	39	25	.	.	PUNCT
ftr-451	39	26	.	.	PUNCT
ftr-451	39	27	.	.	PUNCT
ftr-451	39	28	.	.	PUNCT
ftr-451	39	29	.	.	PUNCT
ftr-451	39	30	.	.	PUNCT
ftr-451	39	31	.	.	PUNCT
ftr-451	39	32	.	.	PUNCT
ftr-451	39	33	.	.	PUNCT
ftr-451	39	34	.	.	PUNCT
ftr-451	39	35	.	.	PUNCT
ftr-451	39	36	.	.	PUNCT
ftr-451	39	37	.	.	PUNCT
ftr-451	39	38	.	.	PUNCT
ftr-451	39	39	.	.	PUNCT
ftr-451	39	40	.	.	PUNCT
ftr-451	39	41	.	.	PUNCT
ftr-451	39	42	.	.	PUNCT
ftr-451	39	43	.	.	PUNCT
ftr-451	39	44	.	.	PUNCT
ftr-451	40	1	728	728	NUM
ftr-451	40	2	2000	2000	NUM
ftr-451	40	3	]	]	PUNCT
ftr-451	40	4	applying	apply	VERB
ftr-451	40	5	the	the	DET
ftr-451	40	6	“	"	PUNCT
ftr-451	40	7	claim	claim	NOUN
ftr-451	40	8	of	of	ADP
ftr-451	40	9	right	right	ADJ
ftr-451	40	10	doctrine	doctrine	NOUN
ftr-451	40	11	”	"	PUNCT
ftr-451	40	12	to	to	PART
ftr-451	40	13	found	find	VERB
ftr-451	40	14	objects	object	NOUN
ftr-451	40	15	687	687	NUM
ftr-451	40	16	i.	i.	NOUN
ftr-451	40	17	introduction1	introduction1	NOUN
ftr-451	41	1	this	this	DET
ftr-451	41	2	article	article	NOUN
ftr-451	41	3	explores	explore	VERB
ftr-451	41	4	the	the	DET
ftr-451	41	5	tax	tax	NOUN
ftr-451	41	6	treatment	treatment	NOUN
ftr-451	41	7	of	of	ADP
ftr-451	41	8	certain	certain	ADJ
ftr-451	41	9	in	in	ADP
ftr-451	41	10	-	-	PUNCT
ftr-451	41	11	kind	kind	NOUN
ftr-451	41	12	receipts	receipt	NOUN
ftr-451	41	13	of	of	ADP
ftr-451	41	14	property	property	NOUN
ftr-451	41	15	,	,	PUNCT
ftr-451	41	16	namely	namely	ADV
ftr-451	41	17	,	,	PUNCT
ftr-451	41	18	windfall	windfall	NOUN
ftr-451	41	19	found	find	VERB
ftr-451	41	20	objects	object	NOUN
ftr-451	41	21	.	.	PUNCT
ftr-451	42	1	the	the	DET
ftr-451	42	2	basic	basic	ADJ
ftr-451	42	3	and	and	CCONJ
ftr-451	42	4	unremarkable	unremarkable	ADJ
ftr-451	42	5	thesis	thesis	NOUN
ftr-451	42	6	is	be	AUX
ftr-451	42	7	that	that	SCONJ
ftr-451	42	8	in	in	ADP
ftr-451	42	9	-	-	PUNCT
ftr-451	42	10	kind	kind	NOUN
ftr-451	42	11	property	property	NOUN
ftr-451	42	12	windfalls	windfall	NOUN
ftr-451	42	13	(	(	PUNCT
ftr-451	42	14	commonly	commonly	ADV
ftr-451	42	15	referred	refer	VERB
ftr-451	42	16	to	to	ADP
ftr-451	42	17	as	as	ADP
ftr-451	42	18	“	"	PUNCT
ftr-451	42	19	found	find	VERB
ftr-451	42	20	objects	object	NOUN
ftr-451	42	21	”	"	PUNCT
ftr-451	42	22	)	)	PUNCT
ftr-451	42	23	are	be	AUX
ftr-451	42	24	gross	gross	ADJ
ftr-451	42	25	income	income	NOUN
ftr-451	42	26	when	when	SCONJ
ftr-451	42	27	received	receive	VERB
ftr-451	42	28	.	.	PUNCT
ftr-451	43	1	however	however	ADV
ftr-451	43	2	,	,	PUNCT
ftr-451	43	3	there	there	PRON
ftr-451	43	4	is	be	VERB
ftr-451	43	5	more	more	ADJ
ftr-451	43	6	than	than	ADP
ftr-451	43	7	meets	meet	VERB
ftr-451	43	8	the	the	DET
ftr-451	43	9	eye	eye	NOUN
ftr-451	43	10	here	here	ADV
ftr-451	43	11	:	:	PUNCT
ftr-451	43	12	the	the	DET
ftr-451	43	13	finder	finder	NOUN
ftr-451	43	14	of	of	ADP
ftr-451	43	15	a	a	DET
ftr-451	43	16	found	find	VERB
ftr-451	43	17	object	object	NOUN
ftr-451	43	18	often	often	ADV
ftr-451	43	19	does	do	AUX
ftr-451	43	20	not	not	PART
ftr-451	43	21	obtain	obtain	VERB
ftr-451	43	22	clear	clear	ADJ
ftr-451	43	23	legal	legal	ADJ
ftr-451	43	24	title	title	NOUN
ftr-451	43	25	,	,	PUNCT
ftr-451	43	26	so	so	SCONJ
ftr-451	43	27	there	there	PRON
ftr-451	43	28	exists	exist	VERB
ftr-451	43	29	a	a	DET
ftr-451	43	30	possibility	possibility	NOUN
ftr-451	43	31	that	that	SCONJ
ftr-451	43	32	the	the	DET
ftr-451	43	33	item	item	NOUN
ftr-451	43	34	might	might	AUX
ftr-451	43	35	have	have	AUX
ftr-451	43	36	to	to	PART
ftr-451	43	37	be	be	AUX
ftr-451	43	38	returned	return	VERB
ftr-451	43	39	to	to	ADP
ftr-451	43	40	its	its	PRON
ftr-451	43	41	rightful	rightful	ADJ
ftr-451	43	42	owner	owner	NOUN
ftr-451	43	43	.	.	PUNCT
ftr-451	44	1	this	this	DET
ftr-451	44	2	possibility	possibility	NOUN
ftr-451	44	3	of	of	ADP
ftr-451	44	4	having	have	VERB
ftr-451	44	5	to	to	PART
ftr-451	44	6	return	return	VERB
ftr-451	44	7	the	the	DET
ftr-451	44	8	item	item	NOUN
ftr-451	44	9	raises	raise	VERB
ftr-451	44	10	two	two	NUM
ftr-451	44	11	issues	issue	NOUN
ftr-451	44	12	seriatim	seriatim	ADJ
ftr-451	44	13	.	.	PUNCT
ftr-451	45	1	the	the	DET
ftr-451	45	2	first	first	ADJ
ftr-451	45	3	is	be	AUX
ftr-451	45	4	that	that	SCONJ
ftr-451	45	5	the	the	DET
ftr-451	45	6	income	income	NOUN
ftr-451	45	7	represented	represent	VERB
ftr-451	45	8	by	by	ADP
ftr-451	45	9	the	the	DET
ftr-451	45	10	found	find	VERB
ftr-451	45	11	object	object	NOUN
ftr-451	45	12	may	may	AUX
ftr-451	45	13	not	not	PART
ftr-451	45	14	be	be	AUX
ftr-451	45	15	immediately	immediately	ADV
ftr-451	45	16	realized	realize	VERB
ftr-451	45	17	due	due	ADP
ftr-451	45	18	to	to	ADP
ftr-451	45	19	the	the	DET
ftr-451	45	20	forfeiture	forfeiture	NOUN
ftr-451	45	21	condition	condition	NOUN
ftr-451	45	22	and	and	CCONJ
ftr-451	45	23	attendant	attendant	ADJ
ftr-451	45	24	valuation	valuation	NOUN
ftr-451	45	25	problems	problem	NOUN
ftr-451	45	26	.	.	PUNCT
ftr-451	46	1	this	this	DET
ftr-451	46	2	approach	approach	NOUN
ftr-451	46	3	is	be	AUX
ftr-451	46	4	explored	explore	VERB
ftr-451	46	5	but	but	CCONJ
ftr-451	46	6	rejected	reject	VERB
ftr-451	46	7	.	.	PUNCT
ftr-451	47	1	at	at	ADP
ftr-451	47	2	this	this	DET
ftr-451	47	3	point	point	NOUN
ftr-451	47	4	the	the	DET
ftr-451	47	5	solution	solution	NOUN
ftr-451	47	6	appears	appear	VERB
ftr-451	47	7	to	to	PART
ftr-451	47	8	be	be	AUX
ftr-451	47	9	including	include	VERB
ftr-451	47	10	the	the	DET
ftr-451	47	11	item	item	NOUN
ftr-451	47	12	in	in	ADP
ftr-451	47	13	gross	gross	ADJ
ftr-451	47	14	income	income	NOUN
ftr-451	47	15	upon	upon	SCONJ
ftr-451	47	16	receipt	receipt	NOUN
ftr-451	47	17	and	and	CCONJ
ftr-451	47	18	claiming	claim	VERB
ftr-451	47	19	a	a	DET
ftr-451	47	20	deduction	deduction	NOUN
ftr-451	47	21	if	if	SCONJ
ftr-451	47	22	and	and	CCONJ
ftr-451	47	23	when	when	SCONJ
ftr-451	47	24	the	the	DET
ftr-451	47	25	item	item	NOUN
ftr-451	47	26	is	be	AUX
ftr-451	47	27	returned	return	VERB
ftr-451	47	28	.	.	PUNCT
ftr-451	48	1	this	this	DET
ftr-451	48	2	approach	approach	NOUN
ftr-451	48	3	is	be	AUX
ftr-451	48	4	commonly	commonly	ADV
ftr-451	48	5	referred	refer	VERB
ftr-451	48	6	to	to	ADP
ftr-451	48	7	as	as	ADP
ftr-451	48	8	the	the	DET
ftr-451	48	9	“	"	PUNCT
ftr-451	48	10	claim	claim	NOUN
ftr-451	48	11	of	of	ADP
ftr-451	48	12	right	right	ADJ
ftr-451	48	13	doctrine	doctrine	NOUN
ftr-451	48	14	,	,	PUNCT
ftr-451	48	15	”	"	PUNCT
ftr-451	48	16	although	although	SCONJ
ftr-451	48	17	,	,	PUNCT
ftr-451	48	18	after	after	ADP
ftr-451	48	19	james	james	PROPN
ftr-451	48	20	v.	v.	PROPN
ftr-451	48	21	united	united	PROPN
ftr-451	48	22	states	states	PROPN
ftr-451	48	23	,	,	PUNCT
ftr-451	48	24	its	its	PRON
ftr-451	48	25	operation	operation	NOUN
ftr-451	48	26	no2	no2	NOUN
ftr-451	48	27	3	3	NUM
ftr-451	48	28	longer	long	ADV
ftr-451	48	29	is	be	AUX
ftr-451	48	30	conditioned	condition	VERB
ftr-451	48	31	on	on	ADP
ftr-451	48	32	the	the	DET
ftr-451	48	33	taxpayer	taxpayer	NOUN
ftr-451	48	34	’s	’s	AUX
ftr-451	48	35	having	have	VERB
ftr-451	48	36	a	a	DET
ftr-451	48	37	“	"	PUNCT
ftr-451	48	38	claim	claim	NOUN
ftr-451	48	39	of	of	ADP
ftr-451	48	40	right	right	NOUN
ftr-451	48	41	.	.	PUNCT
ftr-451	48	42	”	"	PUNCT
ftr-451	49	1	in	in	ADP
ftr-451	49	2	any	any	DET
ftr-451	49	3	event	event	NOUN
ftr-451	49	4	,	,	PUNCT
ftr-451	49	5	the	the	DET
ftr-451	49	6	application	application	NOUN
ftr-451	49	7	of	of	ADP
ftr-451	49	8	this	this	DET
ftr-451	49	9	doctrine	doctrine	NOUN
ftr-451	49	10	to	to	ADP
ftr-451	49	11	in	in	ADP
ftr-451	49	12	-	-	PUNCT
ftr-451	49	13	kind	kind	NOUN
ftr-451	49	14	property	property	NOUN
ftr-451	49	15	(	(	PUNCT
ftr-451	49	16	as	as	SCONJ
ftr-451	49	17	opposed	oppose	VERB
ftr-451	49	18	to	to	ADP
ftr-451	49	19	cash	cash	NOUN
ftr-451	49	20	)	)	PUNCT
ftr-451	49	21	is	be	AUX
ftr-451	49	22	somewhat	somewhat	ADV
ftr-451	49	23	problematic	problematic	ADJ
ftr-451	49	24	,	,	PUNCT
ftr-451	49	25	but	but	CCONJ
ftr-451	49	26	i	i	PRON
ftr-451	49	27	argue	argue	VERB
ftr-451	49	28	in	in	ADP
ftr-451	49	29	favor	favor	NOUN
ftr-451	49	30	of	of	ADP
ftr-451	49	31	this	this	DET
ftr-451	49	32	approach	approach	NOUN
ftr-451	49	33	.	.	PUNCT
ftr-451	50	1	the	the	DET
ftr-451	50	2	conclusion	conclusion	NOUN
ftr-451	50	3	is	be	AUX
ftr-451	50	4	that	that	SCONJ
ftr-451	50	5	the	the	DET
ftr-451	50	6	object	object	NOUN
ftr-451	50	7	should	should	AUX
ftr-451	50	8	be	be	AUX
ftr-451	50	9	included	include	VERB
ftr-451	50	10	upon	upon	SCONJ
ftr-451	50	11	receipt	receipt	NOUN
ftr-451	50	12	,	,	PUNCT
ftr-451	50	13	but	but	CCONJ
ftr-451	50	14	that	that	SCONJ
ftr-451	50	15	the	the	DET
ftr-451	50	16	idea	idea	NOUN
ftr-451	50	17	of	of	ADP
ftr-451	50	18	“	"	PUNCT
ftr-451	50	19	receipt	receipt	NOUN
ftr-451	50	20	”	"	PUNCT
ftr-451	50	21	can	can	AUX
ftr-451	50	22	here	here	ADV
ftr-451	50	23	be	be	AUX
ftr-451	50	24	rendered	render	VERB
ftr-451	50	25	in	in	ADP
ftr-451	50	26	a	a	DET
ftr-451	50	27	flexible	flexible	ADJ
ftr-451	50	28	fashion	fashion	NOUN
ftr-451	50	29	so	so	SCONJ
ftr-451	50	30	as	as	SCONJ
ftr-451	50	31	to	to	PART
ftr-451	50	32	allow	allow	VERB
ftr-451	50	33	for	for	ADP
ftr-451	50	34	a	a	DET
ftr-451	50	35	disclaimer	disclaimer	NOUN
ftr-451	50	36	or	or	CCONJ
ftr-451	50	37	its	its	PRON
ftr-451	50	38	functional	functional	ADJ
ftr-451	50	39	equivalent	equivalent	NOUN
ftr-451	50	40	.	.	PUNCT
ftr-451	51	1	the	the	DET
ftr-451	51	2	endeavor	endeavor	NOUN
ftr-451	51	3	might	might	AUX
ftr-451	51	4	be	be	AUX
ftr-451	51	5	vulnerable	vulnerable	ADJ
ftr-451	51	6	to	to	ADP
ftr-451	51	7	the	the	DET
ftr-451	51	8	charge	charge	NOUN
ftr-451	51	9	of	of	ADP
ftr-451	51	10	being	be	AUX
ftr-451	51	11	“	"	PUNCT
ftr-451	51	12	much	much	ADJ
ftr-451	51	13	ado	ado	NOUN
ftr-451	51	14	about	about	ADP
ftr-451	51	15	nothing	nothing	PRON
ftr-451	51	16	”	"	PUNCT
ftr-451	51	17	were	be	AUX
ftr-451	51	18	it	it	PRON
ftr-451	51	19	not	not	PART
ftr-451	51	20	for	for	ADP
ftr-451	51	21	a	a	DET
ftr-451	51	22	recent	recent	ADJ
ftr-451	51	23	piece	piece	NOUN
ftr-451	51	24	by	by	ADP
ftr-451	51	25	professors	professor	NOUN
ftr-451	51	26	lawrence	lawrence	PROPN
ftr-451	51	27	zelenak	zelenak	PROPN
ftr-451	51	28	and	and	CCONJ
ftr-451	51	29	martin	martin	PROPN
ftr-451	51	30	mcmahon	mcmahon	PROPN
ftr-451	51	31	arguing	argue	VERB
ftr-451	51	32	that	that	SCONJ
ftr-451	51	33	found	find	VERB
ftr-451	51	34	objects	object	NOUN
ftr-451	51	35	,	,	PUNCT
ftr-451	51	36	such	such	ADJ
ftr-451	51	37	as	as	ADP
ftr-451	51	38	record	record	NOUN
ftr-451	51	39	-	-	PUNCT
ftr-451	51	40	setting	set	VERB
ftr-451	51	41	home	home	NOUN
ftr-451	51	42	run	run	NOUN
ftr-451	51	43	baseballs	baseball	NOUN
ftr-451	51	44	,	,	PUNCT
ftr-451	51	45	are	be	AUX
ftr-451	51	46	not	not	PART
ftr-451	51	47	“	"	PUNCT
ftr-451	51	48	residual	residual	ADJ
ftr-451	51	49	”	"	PUNCT
ftr-451	51	50	gross	gross	ADJ
ftr-451	51	51	income	income	NOUN
ftr-451	51	52	upon	upon	SCONJ
ftr-451	51	53	acquisition	acquisition	NOUN
ftr-451	51	54	.	.	PUNCT
ftr-451	52	1	zelenak	zelenak	PROPN
ftr-451	52	2	and4	and4	PROPN
ftr-451	52	3	mcmahon	mcmahon	PROPN
ftr-451	52	4	justify	justify	VERB
ftr-451	52	5	their	their	PRON
ftr-451	52	6	thesis	thesis	NOUN
ftr-451	52	7	by	by	ADP
ftr-451	52	8	analogy	analogy	NOUN
ftr-451	52	9	first	first	ADV
ftr-451	52	10	to	to	ADP
ftr-451	52	11	imputed	impute	VERB
ftr-451	52	12	income	income	NOUN
ftr-451	52	13	and	and	CCONJ
ftr-451	52	14	then	then	ADV
ftr-451	52	15	to	to	ADP
ftr-451	52	16	self	self	NOUN
ftr-451	52	17	-	-	PUNCT
ftr-451	52	18	created	create	VERB
ftr-451	52	19	assets	asset	NOUN
ftr-451	52	20	,	,	PUNCT
ftr-451	52	21	which	which	PRON
ftr-451	52	22	are	be	AUX
ftr-451	52	23	not	not	PART
ftr-451	52	24	taxed	tax	VERB
ftr-451	52	25	until	until	ADP
ftr-451	52	26	(	(	PUNCT
ftr-451	52	27	and	and	CCONJ
ftr-451	52	28	if	if	SCONJ
ftr-451	52	29	)	)	PUNCT
ftr-451	52	30	they	they	PRON
ftr-451	52	31	are	be	AUX
ftr-451	52	32	sold	sell	VERB
ftr-451	52	33	or	or	CCONJ
ftr-451	52	34	exchanged	exchange	VERB
ftr-451	52	35	.	.	PUNCT
ftr-451	53	1	moreover	moreover	ADV
ftr-451	53	2	,	,	PUNCT
ftr-451	53	3	zelenak	zelenak	PROPN
ftr-451	53	4	and	and	CCONJ
ftr-451	53	5	mcmahon	mcmahon	PROPN
ftr-451	53	6	suggest	suggest	VERB
ftr-451	53	7	that	that	SCONJ
ftr-451	53	8	regulations	regulation	NOUN
ftr-451	53	9	section	section	VERB
ftr-451	53	10	1.61	1.61	NUM
ftr-451	53	11	-	-	PUNCT
ftr-451	53	12	14(a	14(a	NUM
ftr-451	53	13	)	)	PUNCT
ftr-451	53	14	,	,	PUNCT
ftr-451	53	15	which	which	PRON
ftr-451	53	16	cites	cite	VERB
ftr-451	53	17	“	"	PUNCT
ftr-451	53	18	treasure	treasure	NOUN
ftr-451	53	19	trove	trove	NOUN
ftr-451	53	20	”	"	PUNCT
ftr-451	53	21	as	as	ADP
ftr-451	53	22	being	be	AUX
ftr-451	53	23	an	an	DET
ftr-451	53	24	example	example	NOUN
ftr-451	53	25	of	of	ADP
ftr-451	53	26	in	in	ADP
ftr-451	53	27	-	-	PUNCT
ftr-451	53	28	kind	kind	NOUN
ftr-451	53	29	gross	gross	ADJ
ftr-451	53	30	income	income	NOUN
ftr-451	53	31	,	,	PUNCT
ftr-451	53	32	is	be	AUX
ftr-451	53	33	probably	probably	ADV
ftr-451	53	34	invalid	invalid	ADJ
ftr-451	53	35	or	or	CCONJ
ftr-451	53	36	,	,	PUNCT
ftr-451	53	37	if	if	SCONJ
ftr-451	53	38	it	it	PRON
ftr-451	53	39	is	be	AUX
ftr-451	53	40	not	not	PART
ftr-451	53	41	,	,	PUNCT
ftr-451	53	42	should	should	AUX
ftr-451	53	43	be	be	AUX
ftr-451	53	44	withdrawn.5	withdrawn.5	PROPN
ftr-451	53	45	1	1	NUM
ftr-451	53	46	.	.	PUNCT
ftr-451	54	1	this	this	DET
ftr-451	54	2	article	article	NOUN
ftr-451	54	3	was	be	AUX
ftr-451	54	4	worked	work	VERB
ftr-451	54	5	up	up	ADP
ftr-451	54	6	while	while	SCONJ
ftr-451	54	7	i	i	PRON
ftr-451	54	8	was	be	AUX
ftr-451	54	9	a	a	DET
ftr-451	54	10	visiting	visit	VERB
ftr-451	54	11	professor	professor	NOUN
ftr-451	54	12	at	at	ADP
ftr-451	54	13	the	the	DET
ftr-451	54	14	florida	florida	PROPN
ftr-451	54	15	state	state	PROPN
ftr-451	54	16	university	university	PROPN
ftr-451	54	17	college	college	PROPN
ftr-451	54	18	of	of	ADP
ftr-451	54	19	law	law	NOUN
ftr-451	54	20	.	.	PUNCT
ftr-451	55	1	i	i	PRON
ftr-451	55	2	would	would	AUX
ftr-451	55	3	like	like	VERB
ftr-451	55	4	to	to	PART
ftr-451	55	5	thank	thank	VERB
ftr-451	55	6	prof	prof	PROPN
ftr-451	55	7	.	.	PUNCT
ftr-451	56	1	steven	steven	PROPN
ftr-451	56	2	bank	bank	PROPN
ftr-451	56	3	of	of	ADP
ftr-451	56	4	that	that	DET
ftr-451	56	5	institution	institution	NOUN
ftr-451	56	6	for	for	ADP
ftr-451	56	7	commenting	comment	VERB
ftr-451	56	8	on	on	ADP
ftr-451	56	9	an	an	DET
ftr-451	56	10	earlier	early	ADJ
ftr-451	56	11	draft	draft	NOUN
ftr-451	56	12	.	.	PUNCT
ftr-451	57	1	various	various	ADJ
ftr-451	57	2	portions	portion	NOUN
ftr-451	57	3	of	of	ADP
ftr-451	57	4	this	this	DET
ftr-451	57	5	piece	piece	NOUN
ftr-451	57	6	express	express	VERB
ftr-451	57	7	ideas	idea	NOUN
ftr-451	57	8	found	find	VERB
ftr-451	57	9	in	in	ADP
ftr-451	57	10	the	the	DET
ftr-451	57	11	joseph	joseph	PROPN
ftr-451	57	12	dodge	dodge	PROPN
ftr-451	57	13	,	,	PUNCT
ftr-451	57	14	j.	j.	PROPN
ftr-451	57	15	clifton	clifton	PROPN
ftr-451	57	16	fleming	fleming	PROPN
ftr-451	57	17	,	,	PUNCT
ftr-451	57	18	jr	jr	PROPN
ftr-451	57	19	.	.	PROPN
ftr-451	57	20	,	,	PUNCT
ftr-451	57	21	and	and	CCONJ
ftr-451	57	22	deborah	deborah	PROPN
ftr-451	57	23	geier	geier	NOUN
ftr-451	57	24	,	,	PUNCT
ftr-451	57	25	teacher	teacher	NOUN
ftr-451	57	26	’s	’s	PART
ftr-451	57	27	manual	manual	NOUN
ftr-451	57	28	to	to	ADP
ftr-451	57	29	federal	federal	ADJ
ftr-451	57	30	income	income	NOUN
ftr-451	57	31	taxation	taxation	NOUN
ftr-451	57	32	:	:	PUNCT
ftr-451	57	33	doctrine	doctrine	NOUN
ftr-451	57	34	structure	structure	NOUN
ftr-451	57	35	and	and	CCONJ
ftr-451	57	36	policy	policy	NOUN
ftr-451	57	37	27	27	NUM
ftr-451	57	38	-	-	SYM
ftr-451	57	39	66	66	NUM
ftr-451	57	40	(	(	PUNCT
ftr-451	57	41	2d	2d	NUM
ftr-451	57	42	ed	ed	NOUN
ftr-451	57	43	.	.	PROPN
ftr-451	57	44	1999	1999	NUM
ftr-451	57	45	)	)	PUNCT
ftr-451	57	46	.	.	PUNCT
ftr-451	58	1	i	i	PRON
ftr-451	58	2	am	be	AUX
ftr-451	58	3	greatly	greatly	ADV
ftr-451	58	4	indebted	indebted	ADJ
ftr-451	58	5	to	to	ADP
ftr-451	58	6	my	my	PRON
ftr-451	58	7	coauthors	coauthor	NOUN
ftr-451	58	8	of	of	ADP
ftr-451	58	9	said	say	VERB
ftr-451	58	10	teacher	teacher	NOUN
ftr-451	58	11	’s	’s	PART
ftr-451	58	12	manual	manual	NOUN
ftr-451	58	13	.	.	PUNCT
ftr-451	59	1	2	2	NUM
ftr-451	59	2	.	.	PUNCT
ftr-451	60	1	the	the	DET
ftr-451	60	2	“	"	PUNCT
ftr-451	60	3	claim	claim	NOUN
ftr-451	60	4	of	of	ADP
ftr-451	60	5	right	right	ADJ
ftr-451	60	6	”	"	PUNCT
ftr-451	60	7	phrase	phrase	NOUN
ftr-451	60	8	appeared	appear	VERB
ftr-451	60	9	in	in	ADP
ftr-451	60	10	north	north	ADJ
ftr-451	60	11	american	american	ADJ
ftr-451	60	12	oil	oil	NOUN
ftr-451	60	13	consolidated	consolidate	VERB
ftr-451	60	14	v.	v.	ADP
ftr-451	60	15	burnet	burnet	PROPN
ftr-451	60	16	,	,	PUNCT
ftr-451	60	17	286	286	NUM
ftr-451	60	18	u.	u.	PROPN
ftr-451	60	19	s.	s.	PROPN
ftr-451	60	20	417	417	NUM
ftr-451	60	21	,	,	PUNCT
ftr-451	60	22	424	424	NUM
ftr-451	60	23	(	(	PUNCT
ftr-451	60	24	1932	1932	NUM
ftr-451	60	25	)	)	PUNCT
ftr-451	60	26	(	(	PUNCT
ftr-451	60	27	damages	damage	NOUN
ftr-451	60	28	award	award	NOUN
ftr-451	60	29	subject	subject	VERB
ftr-451	60	30	to	to	ADP
ftr-451	60	31	refund	refund	NOUN
ftr-451	60	32	if	if	SCONJ
ftr-451	60	33	taxpayer	taxpayer	NOUN
ftr-451	60	34	were	be	AUX
ftr-451	60	35	to	to	PART
ftr-451	60	36	lose	lose	VERB
ftr-451	60	37	appeal	appeal	NOUN
ftr-451	60	38	)	)	PUNCT
ftr-451	60	39	.	.	PUNCT
ftr-451	61	1	3	3	X
ftr-451	61	2	.	.	PUNCT
ftr-451	62	1	366	366	NUM
ftr-451	62	2	u.s	u.s	PROPN
ftr-451	62	3	.	.	PROPN
ftr-451	62	4	213	213	NUM
ftr-451	62	5	(	(	PUNCT
ftr-451	62	6	1961	1961	NUM
ftr-451	62	7	)	)	PUNCT
ftr-451	62	8	(	(	PUNCT
ftr-451	62	9	embezzled	embezzle	VERB
ftr-451	62	10	funds	fund	NOUN
ftr-451	62	11	are	be	AUX
ftr-451	62	12	income	income	NOUN
ftr-451	62	13	despite	despite	SCONJ
ftr-451	62	14	absence	absence	NOUN
ftr-451	62	15	of	of	ADP
ftr-451	62	16	lawful	lawful	ADJ
ftr-451	62	17	claim	claim	NOUN
ftr-451	62	18	and	and	CCONJ
ftr-451	62	19	existence	existence	NOUN
ftr-451	62	20	of	of	ADP
ftr-451	62	21	possibility	possibility	NOUN
ftr-451	62	22	of	of	ADP
ftr-451	62	23	forfeiture	forfeiture	NOUN
ftr-451	62	24	)	)	PUNCT
ftr-451	62	25	.	.	PUNCT
ftr-451	63	1	4	4	X
ftr-451	63	2	.	.	PUNCT
ftr-451	64	1	the	the	DET
ftr-451	64	2	term	term	NOUN
ftr-451	64	3	“	"	PUNCT
ftr-451	64	4	residual	residual	ADJ
ftr-451	64	5	gross	gross	ADJ
ftr-451	64	6	income	income	NOUN
ftr-451	64	7	”	"	PUNCT
ftr-451	64	8	means	mean	VERB
ftr-451	64	9	gross	gross	ADJ
ftr-451	64	10	income	income	NOUN
ftr-451	64	11	that	that	PRON
ftr-451	64	12	does	do	AUX
ftr-451	64	13	not	not	PART
ftr-451	64	14	fall	fall	VERB
ftr-451	64	15	into	into	ADP
ftr-451	64	16	any	any	PRON
ftr-451	64	17	of	of	ADP
ftr-451	64	18	the	the	DET
ftr-451	64	19	enumerated	enumerate	VERB
ftr-451	64	20	categories	category	NOUN
ftr-451	64	21	of	of	ADP
ftr-451	64	22	gross	gross	ADJ
ftr-451	64	23	income	income	NOUN
ftr-451	64	24	listed	list	VERB
ftr-451	64	25	in	in	ADP
ftr-451	64	26	irc	irc	PROPN
ftr-451	64	27	§	§	PROPN
ftr-451	64	28	61(a	61(a	NUM
ftr-451	64	29	)	)	PUNCT
ftr-451	64	30	,	,	PUNCT
ftr-451	64	31	such	such	ADJ
ftr-451	64	32	as	as	ADP
ftr-451	64	33	“	"	PUNCT
ftr-451	64	34	compensation	compensation	NOUN
ftr-451	64	35	,	,	PUNCT
ftr-451	64	36	”	"	PUNCT
ftr-451	64	37	“	"	PUNCT
ftr-451	64	38	gross	gross	ADJ
ftr-451	64	39	income	income	NOUN
ftr-451	64	40	derived	derive	VERB
ftr-451	64	41	from	from	ADP
ftr-451	64	42	business	business	NOUN
ftr-451	64	43	,	,	PUNCT
ftr-451	64	44	”	"	PUNCT
ftr-451	64	45	“	"	PUNCT
ftr-451	64	46	gains	gain	NOUN
ftr-451	64	47	derived	derive	VERB
ftr-451	64	48	from	from	ADP
ftr-451	64	49	dealings	dealing	NOUN
ftr-451	64	50	in	in	ADP
ftr-451	64	51	property	property	NOUN
ftr-451	64	52	,	,	PUNCT
ftr-451	64	53	”	"	PUNCT
ftr-451	64	54	“	"	PUNCT
ftr-451	64	55	interest	interest	NOUN
ftr-451	64	56	,	,	PUNCT
ftr-451	64	57	”	"	PUNCT
ftr-451	64	58	“	"	PUNCT
ftr-451	64	59	rents	rent	NOUN
ftr-451	64	60	,	,	PUNCT
ftr-451	64	61	”	"	PUNCT
ftr-451	64	62	and	and	CCONJ
ftr-451	64	63	so	so	ADV
ftr-451	64	64	on	on	ADV
ftr-451	64	65	.	.	PUNCT
ftr-451	65	1	these	these	DET
ftr-451	65	2	categories	category	NOUN
ftr-451	65	3	do	do	AUX
ftr-451	65	4	not	not	PART
ftr-451	65	5	exhaust	exhaust	VERB
ftr-451	65	6	“	"	PUNCT
ftr-451	65	7	gross	gross	ADJ
ftr-451	65	8	income	income	NOUN
ftr-451	65	9	.	.	PUNCT
ftr-451	65	10	”	"	PUNCT
ftr-451	66	1	5	5	NUM
ftr-451	66	2	.	.	PUNCT
ftr-451	67	1	lawrence	lawrence	PROPN
ftr-451	67	2	a.	a.	PROPN
ftr-451	67	3	zelenak	zelenak	PROPN
ftr-451	67	4	and	and	CCONJ
ftr-451	67	5	martin	martin	PROPN
ftr-451	67	6	mcmahon	mcmahon	PROPN
ftr-451	67	7	,	,	PUNCT
ftr-451	67	8	jr	jr	PROPN
ftr-451	67	9	.	.	PROPN
ftr-451	67	10	,	,	PUNCT
ftr-451	67	11	taxing	tax	VERB
ftr-451	67	12	baseballs	baseball	NOUN
ftr-451	67	13	and	and	CCONJ
ftr-451	67	14	other	other	ADJ
ftr-451	67	15	found	find	VERB
ftr-451	67	16	property	property	NOUN
ftr-451	67	17	,	,	PUNCT
ftr-451	67	18	84	84	NUM
ftr-451	67	19	tax	tax	NOUN
ftr-451	67	20	notes	note	NOUN
ftr-451	67	21	1299	1299	NUM
ftr-451	67	22	,	,	PUNCT
ftr-451	67	23	1308	1308	NUM
ftr-451	67	24	(	(	PUNCT
ftr-451	67	25	aug	aug	PROPN
ftr-451	67	26	.	.	PROPN
ftr-451	67	27	30	30	NUM
ftr-451	67	28	,	,	PUNCT
ftr-451	67	29	1999	1999	NUM
ftr-451	67	30	)	)	PUNCT
ftr-451	67	31	(	(	PUNCT
ftr-451	67	32	hereinafter	hereinafter	NOUN
ftr-451	67	33	“	"	PUNCT
ftr-451	67	34	zelenak	zelenak	PROPN
ftr-451	67	35	&	&	CCONJ
ftr-451	67	36	mcmahon	mcmahon	PROPN
ftr-451	67	37	”	"	PUNCT
ftr-451	67	38	)	)	PUNCT
ftr-451	67	39	.	.	PUNCT
ftr-451	68	1	688	688	NUM
ftr-451	68	2	florida	florida	PROPN
ftr-451	68	3	tax	tax	NOUN
ftr-451	68	4	review	review	NOUN
ftr-451	68	5	[	[	X
ftr-451	68	6	vol	vol	NOUN
ftr-451	68	7	.	.	PUNCT
ftr-451	69	1	4:10	4:10	NUM
ftr-451	69	2	according	accord	VERB
ftr-451	69	3	to	to	ADP
ftr-451	69	4	glenshaw	glenshaw	ADJ
ftr-451	69	5	glass	glass	NOUN
ftr-451	69	6	,	,	PUNCT
ftr-451	69	7	residual	residual	ADJ
ftr-451	69	8	gross	gross	ADJ
ftr-451	69	9	income	income	NOUN
ftr-451	69	10	requires	require	VERB
ftr-451	69	11	an6	an6	NOUN
ftr-451	69	12	“	"	PUNCT
ftr-451	69	13	accession	accession	NOUN
ftr-451	69	14	to	to	ADP
ftr-451	69	15	wealth	wealth	NOUN
ftr-451	69	16	,	,	PUNCT
ftr-451	69	17	”	"	PUNCT
ftr-451	69	18	“	"	PUNCT
ftr-451	69	19	realization	realization	NOUN
ftr-451	69	20	,	,	PUNCT
ftr-451	69	21	”	"	PUNCT
ftr-451	69	22	and	and	CCONJ
ftr-451	69	23	taxpayer	taxpayer	NOUN
ftr-451	69	24	“	"	PUNCT
ftr-451	69	25	dominion	dominion	NOUN
ftr-451	69	26	and	and	CCONJ
ftr-451	69	27	control	control	NOUN
ftr-451	69	28	.	.	PUNCT
ftr-451	69	29	”	"	PUNCT
ftr-451	70	1	i	i	PRON
ftr-451	70	2	argue	argue	VERB
ftr-451	70	3	narrowly	narrowly	ADV
ftr-451	70	4	that	that	PRON
ftr-451	70	5	found	find	VERB
ftr-451	70	6	objects	object	NOUN
ftr-451	70	7	are	be	AUX
ftr-451	70	8	not	not	PART
ftr-451	70	9	imputed	impute	VERB
ftr-451	70	10	income	income	NOUN
ftr-451	70	11	,	,	PUNCT
ftr-451	70	12	that	that	SCONJ
ftr-451	70	13	they	they	PRON
ftr-451	70	14	represent	represent	VERB
ftr-451	70	15	accessions	accession	NOUN
ftr-451	70	16	to	to	ADP
ftr-451	70	17	wealth	wealth	NOUN
ftr-451	70	18	,	,	PUNCT
ftr-451	70	19	and	and	CCONJ
ftr-451	70	20	that	that	SCONJ
ftr-451	70	21	the	the	DET
ftr-451	70	22	so	so	ADV
ftr-451	70	23	-	-	PUNCT
ftr-451	70	24	called	call	VERB
ftr-451	70	25	treasure	treasure	NOUN
ftr-451	70	26	-	-	PUNCT
ftr-451	70	27	trove	trove	NOUN
ftr-451	70	28	regulation	regulation	NOUN
ftr-451	70	29	is	be	AUX
ftr-451	70	30	valid	valid	ADJ
ftr-451	70	31	without	without	ADP
ftr-451	70	32	question	question	NOUN
ftr-451	70	33	.	.	PUNCT
ftr-451	71	1	so	so	ADV
ftr-451	71	2	much	much	ADV
ftr-451	71	3	is	be	AUX
ftr-451	71	4	relatively	relatively	ADV
ftr-451	71	5	easy	easy	ADJ
ftr-451	71	6	.	.	PUNCT
ftr-451	72	1	the	the	DET
ftr-451	72	2	“	"	PUNCT
ftr-451	72	3	realization	realization	NOUN
ftr-451	72	4	of	of	ADP
ftr-451	72	5	gross	gross	ADJ
ftr-451	72	6	income	income	NOUN
ftr-451	72	7	”	"	PUNCT
ftr-451	72	8	issue	issue	NOUN
ftr-451	72	9	,	,	PUNCT
ftr-451	72	10	as	as	ADP
ftr-451	72	11	distinct	distinct	ADJ
ftr-451	72	12	from	from	ADP
ftr-451	72	13	the	the	DET
ftr-451	72	14	“	"	PUNCT
ftr-451	72	15	realization	realization	NOUN
ftr-451	72	16	of	of	ADP
ftr-451	72	17	gain	gain	NOUN
ftr-451	72	18	”	"	PUNCT
ftr-451	72	19	issue	issue	NOUN
ftr-451	72	20	,	,	PUNCT
ftr-451	72	21	has	have	AUX
ftr-451	72	22	received	receive	VERB
ftr-451	72	23	little	little	ADJ
ftr-451	72	24	recent	recent	ADJ
ftr-451	72	25	scholarly	scholarly	ADJ
ftr-451	72	26	attention	attention	NOUN
ftr-451	72	27	.	.	PUNCT
ftr-451	73	1	the	the	DET
ftr-451	73	2	realization	realization	NOUN
ftr-451	73	3	-	-	PUNCT
ftr-451	73	4	of	of	ADP
ftr-451	73	5	-	-	PUNCT
ftr-451	73	6	income	income	NOUN
ftr-451	73	7	concept	concept	NOUN
ftr-451	73	8	would	would	AUX
ftr-451	73	9	pose	pose	VERB
ftr-451	73	10	the	the	DET
ftr-451	73	11	issue	issue	NOUN
ftr-451	73	12	of	of	ADP
ftr-451	73	13	whether	whether	SCONJ
ftr-451	73	14	an	an	DET
ftr-451	73	15	in	in	ADP
ftr-451	73	16	-	-	PUNCT
ftr-451	73	17	kind	kind	NOUN
ftr-451	73	18	receipt	receipt	NOUN
ftr-451	73	19	of	of	ADP
ftr-451	73	20	property	property	NOUN
ftr-451	73	21	is	be	AUX
ftr-451	73	22	includable	includable	ADJ
ftr-451	73	23	in	in	ADP
ftr-451	73	24	gross	gross	ADJ
ftr-451	73	25	income	income	NOUN
ftr-451	73	26	at	at	ADP
ftr-451	73	27	the	the	DET
ftr-451	73	28	time	time	NOUN
ftr-451	73	29	received	receive	VERB
ftr-451	73	30	,	,	PUNCT
ftr-451	73	31	or	or	CCONJ
ftr-451	73	32	at	at	ADP
ftr-451	73	33	some	some	DET
ftr-451	73	34	later	later	ADJ
ftr-451	73	35	time	time	NOUN
ftr-451	73	36	such	such	ADJ
ftr-451	73	37	as	as	ADP
ftr-451	73	38	:	:	PUNCT
ftr-451	73	39	(	(	PUNCT
ftr-451	73	40	1	1	X
ftr-451	73	41	)	)	PUNCT
ftr-451	73	42	the	the	DET
ftr-451	73	43	time	time	NOUN
ftr-451	73	44	of	of	ADP
ftr-451	73	45	use	use	NOUN
ftr-451	73	46	or	or	CCONJ
ftr-451	73	47	obtaining	obtain	VERB
ftr-451	73	48	economic	economic	ADJ
ftr-451	73	49	benefits	benefit	NOUN
ftr-451	73	50	from	from	ADP
ftr-451	73	51	the	the	DET
ftr-451	73	52	property	property	NOUN
ftr-451	73	53	,	,	PUNCT
ftr-451	73	54	(	(	PUNCT
ftr-451	73	55	2	2	X
ftr-451	73	56	)	)	PUNCT
ftr-451	73	57	the	the	DET
ftr-451	73	58	time	time	NOUN
ftr-451	73	59	all	all	DET
ftr-451	73	60	adverse	adverse	ADJ
ftr-451	73	61	property	property	NOUN
ftr-451	73	62	claims	claim	NOUN
ftr-451	73	63	lapse	lapse	NOUN
ftr-451	73	64	or	or	CCONJ
ftr-451	73	65	are	be	AUX
ftr-451	73	66	settled	settle	VERB
ftr-451	73	67	,	,	PUNCT
ftr-451	73	68	or	or	CCONJ
ftr-451	73	69	(	(	PUNCT
ftr-451	73	70	3	3	X
ftr-451	73	71	)	)	PUNCT
ftr-451	73	72	the	the	DET
ftr-451	73	73	time	time	NOUN
ftr-451	73	74	of	of	ADP
ftr-451	73	75	disposition	disposition	NOUN
ftr-451	73	76	.	.	PUNCT
ftr-451	74	1	in	in	ADP
ftr-451	74	2	the	the	DET
ftr-451	74	3	case	case	NOUN
ftr-451	74	4	of	of	ADP
ftr-451	74	5	self	self	NOUN
ftr-451	74	6	-	-	PUNCT
ftr-451	74	7	created	create	VERB
ftr-451	74	8	property	property	NOUN
ftr-451	74	9	,	,	PUNCT
ftr-451	74	10	income	income	NOUN
ftr-451	74	11	is	be	AUX
ftr-451	74	12	not	not	PART
ftr-451	74	13	realized	realize	VERB
ftr-451	74	14	until	until	SCONJ
ftr-451	74	15	the	the	DET
ftr-451	74	16	selfcreated	selfcreate	VERB
ftr-451	74	17	objects	object	NOUN
ftr-451	74	18	are	be	AUX
ftr-451	74	19	sold	sell	VERB
ftr-451	74	20	.	.	PUNCT
ftr-451	75	1	however	however	ADV
ftr-451	75	2	,	,	PUNCT
ftr-451	75	3	found	find	VERB
ftr-451	75	4	property	property	NOUN
ftr-451	75	5	is	be	AUX
ftr-451	75	6	not	not	PART
ftr-451	75	7	analogous	analogous	ADJ
ftr-451	75	8	to	to	PART
ftr-451	75	9	selfcreated	selfcreate	VERB
ftr-451	75	10	property	property	NOUN
ftr-451	75	11	.	.	PUNCT
ftr-451	76	1	rather	rather	ADV
ftr-451	76	2	,	,	PUNCT
ftr-451	76	3	there	there	PRON
ftr-451	76	4	is	be	VERB
ftr-451	76	5	a	a	DET
ftr-451	76	6	meaningful	meaningful	ADJ
ftr-451	76	7	distinction	distinction	NOUN
ftr-451	76	8	between	between	ADP
ftr-451	76	9	true	true	ADJ
ftr-451	76	10	windfall	windfall	NOUN
ftr-451	76	11	gains	gain	NOUN
ftr-451	76	12	,	,	PUNCT
ftr-451	76	13	where	where	SCONJ
ftr-451	76	14	something	something	PRON
ftr-451	76	15	is	be	AUX
ftr-451	76	16	received	receive	VERB
ftr-451	76	17	for	for	ADP
ftr-451	76	18	nothing	nothing	PRON
ftr-451	76	19	,	,	PUNCT
ftr-451	76	20	and	and	CCONJ
ftr-451	76	21	nonwindfall	nonwindfall	ADJ
ftr-451	76	22	gains	gain	NOUN
ftr-451	76	23	resulting	result	VERB
ftr-451	76	24	from	from	ADP
ftr-451	76	25	the	the	DET
ftr-451	76	26	investment	investment	NOUN
ftr-451	76	27	of	of	ADP
ftr-451	76	28	capital	capital	NOUN
ftr-451	76	29	and	and	CCONJ
ftr-451	76	30	services	service	NOUN
ftr-451	76	31	.	.	PUNCT
ftr-451	77	1	the	the	DET
ftr-451	77	2	category	category	NOUN
ftr-451	77	3	of	of	ADP
ftr-451	77	4	nonwindfall	nonwindfall	ADJ
ftr-451	77	5	gains7	gains7	PROPN
ftr-451	77	6	includes	include	VERB
ftr-451	77	7	not	not	PART
ftr-451	77	8	only	only	ADV
ftr-451	77	9	gains	gain	NOUN
ftr-451	77	10	from	from	ADP
ftr-451	77	11	self	self	NOUN
ftr-451	77	12	-	-	PUNCT
ftr-451	77	13	created	create	VERB
ftr-451	77	14	property	property	NOUN
ftr-451	77	15	,	,	PUNCT
ftr-451	77	16	but	but	CCONJ
ftr-451	77	17	also	also	ADV
ftr-451	77	18	property	property	NOUN
ftr-451	77	19	that	that	PRON
ftr-451	77	20	is	be	AUX
ftr-451	77	21	found	find	VERB
ftr-451	77	22	or	or	CCONJ
ftr-451	77	23	taken	take	VERB
ftr-451	77	24	from	from	ADP
ftr-451	77	25	nature	nature	NOUN
ftr-451	77	26	in	in	ADP
ftr-451	77	27	the	the	DET
ftr-451	77	28	pursuit	pursuit	NOUN
ftr-451	77	29	of	of	ADP
ftr-451	77	30	a	a	DET
ftr-451	77	31	venture	venture	NOUN
ftr-451	77	32	involving	involve	VERB
ftr-451	77	33	the	the	DET
ftr-451	77	34	investment	investment	NOUN
ftr-451	77	35	of	of	ADP
ftr-451	77	36	the	the	DET
ftr-451	77	37	taxpayer	taxpayer	NOUN
ftr-451	77	38	’s	’s	PART
ftr-451	77	39	labor	labor	NOUN
ftr-451	77	40	and/or	and/or	CCONJ
ftr-451	77	41	capital	capital	NOUN
ftr-451	77	42	.	.	PUNCT
ftr-451	78	1	nonwindfall	nonwindfall	ADJ
ftr-451	78	2	gains	gain	NOUN
ftr-451	78	3	are	be	AUX
ftr-451	78	4	,	,	PUNCT
ftr-451	78	5	and	and	CCONJ
ftr-451	78	6	,	,	PUNCT
ftr-451	78	7	under	under	ADP
ftr-451	78	8	the	the	DET
ftr-451	78	9	present	present	ADJ
ftr-451	78	10	realization	realization	NOUN
ftr-451	78	11	-	-	PUNCT
ftr-451	78	12	based	base	VERB
ftr-451	78	13	income	income	NOUN
ftr-451	78	14	tax	tax	NOUN
ftr-451	78	15	,	,	PUNCT
ftr-451	78	16	should	should	AUX
ftr-451	78	17	be	be	AUX
ftr-451	78	18	,	,	PUNCT
ftr-451	78	19	taxed	tax	VERB
ftr-451	78	20	(	(	PUNCT
ftr-451	78	21	if	if	SCONJ
ftr-451	78	22	at	at	ADV
ftr-451	78	23	all	all	ADV
ftr-451	78	24	)	)	PUNCT
ftr-451	78	25	only	only	ADV
ftr-451	78	26	when	when	SCONJ
ftr-451	78	27	realized	realize	VERB
ftr-451	78	28	,	,	PUNCT
ftr-451	78	29	i.e.	i.e.	X
ftr-451	78	30	,	,	PUNCT
ftr-451	78	31	upon	upon	SCONJ
ftr-451	78	32	sale	sale	NOUN
ftr-451	78	33	.	.	PUNCT
ftr-451	79	1	windfall	windfall	NOUN
ftr-451	79	2	gains	gain	NOUN
ftr-451	79	3	should	should	AUX
ftr-451	79	4	be	be	AUX
ftr-451	79	5	taxed	tax	VERB
ftr-451	79	6	upon	upon	SCONJ
ftr-451	79	7	acquisition,8	acquisition,8	NOUN
ftr-451	79	8	subject	subject	ADJ
ftr-451	79	9	to	to	ADP
ftr-451	79	10	the	the	DET
ftr-451	79	11	possibility	possibility	NOUN
ftr-451	79	12	of	of	ADP
ftr-451	79	13	meaningful	meaningful	ADJ
ftr-451	79	14	disclaimer	disclaimer	NOUN
ftr-451	79	15	.	.	PUNCT
ftr-451	80	1	the	the	DET
ftr-451	80	2	realization	realization	NOUN
ftr-451	80	3	-	-	PUNCT
ftr-451	80	4	of	of	ADP
ftr-451	80	5	-	-	PUNCT
ftr-451	80	6	income	income	NOUN
ftr-451	80	7	area	area	NOUN
ftr-451	80	8	is	be	AUX
ftr-451	80	9	an	an	DET
ftr-451	80	10	obscure	obscure	ADJ
ftr-451	80	11	and	and	CCONJ
ftr-451	80	12	perhaps	perhaps	ADV
ftr-451	80	13	somewhat	somewhat	ADV
ftr-451	80	14	messy	messy	ADJ
ftr-451	80	15	backwater	backwater	NOUN
ftr-451	80	16	of	of	ADP
ftr-451	80	17	income	income	NOUN
ftr-451	80	18	tax	tax	NOUN
ftr-451	80	19	doctrine	doctrine	NOUN
ftr-451	80	20	,	,	PUNCT
ftr-451	80	21	but	but	CCONJ
ftr-451	80	22	it	it	PRON
ftr-451	80	23	has	have	VERB
ftr-451	80	24	potential	potential	ADJ
ftr-451	80	25	application	application	NOUN
ftr-451	80	26	to	to	ADP
ftr-451	80	27	windfall	windfall	NOUN
ftr-451	80	28	found	find	VERB
ftr-451	80	29	objects	object	NOUN
ftr-451	80	30	due	due	ADP
ftr-451	80	31	to	to	ADP
ftr-451	80	32	the	the	DET
ftr-451	80	33	fact	fact	NOUN
ftr-451	80	34	that	that	SCONJ
ftr-451	80	35	the	the	DET
ftr-451	80	36	“	"	PUNCT
ftr-451	80	37	finder	finder	NOUN
ftr-451	80	38	”	"	PUNCT
ftr-451	80	39	rarely	rarely	ADV
ftr-451	80	40	obtains	obtain	VERB
ftr-451	80	41	instant	instant	ADJ
ftr-451	80	42	title	title	NOUN
ftr-451	80	43	.	.	PUNCT
ftr-451	81	1	i	i	PRON
ftr-451	81	2	argue	argue	VERB
ftr-451	81	3	that	that	SCONJ
ftr-451	81	4	courts	court	NOUN
ftr-451	81	5	should	should	AUX
ftr-451	81	6	restrict	restrict	VERB
ftr-451	81	7	the	the	DET
ftr-451	81	8	“	"	PUNCT
ftr-451	81	9	realization	realization	NOUN
ftr-451	81	10	of	of	ADP
ftr-451	81	11	income	income	NOUN
ftr-451	81	12	”	"	PUNCT
ftr-451	81	13	doctrine	doctrine	NOUN
ftr-451	81	14	to	to	ADP
ftr-451	81	15	cases	case	NOUN
ftr-451	81	16	where	where	SCONJ
ftr-451	81	17	current	current	ADJ
ftr-451	81	18	enjoyment	enjoyment	NOUN
ftr-451	81	19	rights	right	NOUN
ftr-451	81	20	(	(	PUNCT
ftr-451	81	21	as	as	SCONJ
ftr-451	81	22	opposed	oppose	VERB
ftr-451	81	23	to	to	ADP
ftr-451	81	24	“	"	PUNCT
ftr-451	81	25	legal	legal	ADJ
ftr-451	81	26	title	title	NOUN
ftr-451	81	27	”	"	PUNCT
ftr-451	81	28	)	)	PUNCT
ftr-451	81	29	in	in	ADP
ftr-451	81	30	property	property	NOUN
ftr-451	81	31	received	receive	VERB
ftr-451	81	32	in	in	ADP
ftr-451	81	33	-	-	PUNCT
ftr-451	81	34	kind	kind	NOUN
ftr-451	81	35	are	be	AUX
ftr-451	81	36	significantly	significantly	ADV
ftr-451	81	37	“	"	PUNCT
ftr-451	81	38	contingent	contingent	NOUN
ftr-451	81	39	.	.	PUNCT
ftr-451	81	40	”	"	PUNCT
ftr-451	82	1	lack	lack	NOUN
ftr-451	82	2	of	of	ADP
ftr-451	82	3	dominion	dominion	NOUN
ftr-451	82	4	and	and	CCONJ
ftr-451	82	5	control	control	NOUN
ftr-451	82	6	translates	translate	VERB
ftr-451	82	7	into	into	ADP
ftr-451	82	8	“	"	PUNCT
ftr-451	82	9	nonrealization	nonrealization	NOUN
ftr-451	82	10	.	.	PUNCT
ftr-451	82	11	”	"	PUNCT
ftr-451	83	1	mere	mere	ADJ
ftr-451	83	2	nonliquidity	nonliquidity	NOUN
ftr-451	83	3	,	,	PUNCT
ftr-451	83	4	difficulty	difficulty	NOUN
ftr-451	83	5	of	of	ADP
ftr-451	83	6	valuation	valuation	NOUN
ftr-451	83	7	,	,	PUNCT
ftr-451	83	8	or	or	CCONJ
ftr-451	83	9	a	a	DET
ftr-451	83	10	possibility	possibility	NOUN
ftr-451	83	11	of	of	ADP
ftr-451	83	12	forfeiture	forfeiture	NOUN
ftr-451	83	13	should	should	AUX
ftr-451	83	14	not	not	PART
ftr-451	83	15	be	be	AUX
ftr-451	83	16	a	a	DET
ftr-451	83	17	bar	bar	NOUN
ftr-451	83	18	to	to	ADP
ftr-451	83	19	current	current	ADJ
ftr-451	83	20	realization	realization	NOUN
ftr-451	83	21	.	.	PUNCT
ftr-451	84	1	at	at	ADP
ftr-451	84	2	worst	bad	ADJ
ftr-451	84	3	,	,	PUNCT
ftr-451	84	4	a	a	DET
ftr-451	84	5	significant	significant	ADJ
ftr-451	84	6	possibility	possibility	NOUN
ftr-451	84	7	of	of	ADP
ftr-451	84	8	forfeiture	forfeiture	NOUN
ftr-451	84	9	would	would	AUX
ftr-451	84	10	reduce	reduce	VERB
ftr-451	84	11	the	the	DET
ftr-451	84	12	value	value	NOUN
ftr-451	84	13	of	of	ADP
ftr-451	84	14	a	a	DET
ftr-451	84	15	found	find	VERB
ftr-451	84	16	object	object	NOUN
ftr-451	84	17	,	,	PUNCT
ftr-451	84	18	but	but	CCONJ
ftr-451	84	19	that	that	PRON
ftr-451	84	20	would	would	AUX
ftr-451	84	21	rarely	rarely	ADV
ftr-451	84	22	be	be	AUX
ftr-451	84	23	the	the	DET
ftr-451	84	24	case	case	NOUN
ftr-451	84	25	in	in	ADP
ftr-451	84	26	the	the	DET
ftr-451	84	27	found	find	VERB
ftr-451	84	28	-	-	PUNCT
ftr-451	84	29	object	object	NOUN
ftr-451	84	30	situation	situation	NOUN
ftr-451	84	31	.	.	PUNCT
ftr-451	85	1	institutionally	institutionally	ADV
ftr-451	85	2	,	,	PUNCT
ftr-451	85	3	immediate	immediate	ADJ
ftr-451	85	4	realization	realization	NOUN
ftr-451	85	5	should	should	AUX
ftr-451	85	6	be	be	AUX
ftr-451	85	7	the	the	DET
ftr-451	85	8	judicial	judicial	ADJ
ftr-451	85	9	norm	norm	NOUN
ftr-451	85	10	,	,	PUNCT
ftr-451	85	11	barring	bar	VERB
ftr-451	85	12	extreme	extreme	ADJ
ftr-451	85	13	circumstances	circumstance	NOUN
ftr-451	85	14	,	,	PUNCT
ftr-451	85	15	and	and	CCONJ
ftr-451	85	16	exceptions	exception	NOUN
ftr-451	85	17	should	should	AUX
ftr-451	85	18	be	be	AUX
ftr-451	85	19	left	leave	VERB
ftr-451	85	20	to	to	ADP
ftr-451	85	21	congress	congress	PROPN
ftr-451	85	22	.	.	PUNCT
ftr-451	86	1	it	it	PRON
ftr-451	86	2	is	be	AUX
ftr-451	86	3	argued	argue	VERB
ftr-451	86	4	that	that	SCONJ
ftr-451	86	5	absence	absence	NOUN
ftr-451	86	6	of	of	ADP
ftr-451	86	7	title	title	NOUN
ftr-451	86	8	does	do	AUX
ftr-451	86	9	not	not	PART
ftr-451	86	10	render	render	VERB
ftr-451	86	11	a	a	DET
ftr-451	86	12	“	"	PUNCT
ftr-451	86	13	finding	finding	NOUN
ftr-451	86	14	”	"	PUNCT
ftr-451	86	15	into	into	ADP
ftr-451	86	16	an	an	DET
ftr-451	86	17	excludible	excludible	ADJ
ftr-451	86	18	“	"	PUNCT
ftr-451	86	19	borrowing	borrowing	NOUN
ftr-451	86	20	.	.	PUNCT
ftr-451	86	21	”	"	PUNCT
ftr-451	87	1	the	the	DET
ftr-451	87	2	claim	claim	NOUN
ftr-451	87	3	of	of	ADP
ftr-451	87	4	right	right	ADJ
ftr-451	87	5	doctrine	doctrine	NOUN
ftr-451	87	6	holds	hold	VERB
ftr-451	87	7	that	that	SCONJ
ftr-451	87	8	a	a	DET
ftr-451	87	9	forfeitable	forfeitable	ADJ
ftr-451	87	10	item	item	NOUN
ftr-451	87	11	should	should	AUX
ftr-451	87	12	be	be	AUX
ftr-451	87	13	included	include	VERB
ftr-451	87	14	in	in	ADP
ftr-451	87	15	gross	gross	ADJ
ftr-451	87	16	income	income	NOUN
ftr-451	87	17	when	when	SCONJ
ftr-451	87	18	possession	possession	NOUN
ftr-451	87	19	is	be	AUX
ftr-451	87	20	obtained	obtain	VERB
ftr-451	87	21	,	,	PUNCT
ftr-451	87	22	and	and	CCONJ
ftr-451	87	23	a	a	DET
ftr-451	87	24	deduction	deduction	NOUN
ftr-451	87	25	may	may	AUX
ftr-451	87	26	be	be	AUX
ftr-451	87	27	available	available	ADJ
ftr-451	87	28	when	when	SCONJ
ftr-451	87	29	the	the	DET
ftr-451	87	30	item	item	NOUN
ftr-451	87	31	is	be	AUX
ftr-451	87	32	returned	return	VERB
ftr-451	87	33	.	.	PUNCT
ftr-451	88	1	i	i	PRON
ftr-451	88	2	argue	argue	VERB
ftr-451	88	3	that	that	SCONJ
ftr-451	88	4	this	this	DET
ftr-451	88	5	approach	approach	NOUN
ftr-451	88	6	6	6	NUM
ftr-451	88	7	.	.	PUNCT
ftr-451	89	1	commissioner	commissioner	PROPN
ftr-451	89	2	v.	v.	PROPN
ftr-451	89	3	glenshaw	glenshaw	PROPN
ftr-451	89	4	glass	glass	PROPN
ftr-451	89	5	co.	co.	PROPN
ftr-451	89	6	,	,	PUNCT
ftr-451	89	7	348	348	NUM
ftr-451	89	8	u.s	u.s	PROPN
ftr-451	89	9	.	.	PROPN
ftr-451	89	10	426	426	NUM
ftr-451	89	11	,	,	PUNCT
ftr-451	89	12	431	431	NUM
ftr-451	89	13	(	(	PUNCT
ftr-451	89	14	1955	1955	NUM
ftr-451	89	15	)	)	PUNCT
ftr-451	89	16	.	.	PUNCT
ftr-451	90	1	7	7	NUM
ftr-451	90	2	.	.	PUNCT
ftr-451	91	1	in	in	ADP
ftr-451	91	2	general	general	ADJ
ftr-451	91	3	,	,	PUNCT
ftr-451	91	4	a	a	DET
ftr-451	91	5	“	"	PUNCT
ftr-451	91	6	true	true	ADJ
ftr-451	91	7	windfall	windfall	NOUN
ftr-451	91	8	gain	gain	NOUN
ftr-451	91	9	”	"	PUNCT
ftr-451	91	10	is	be	AUX
ftr-451	91	11	distinguishable	distinguishable	ADJ
ftr-451	91	12	from	from	ADP
ftr-451	91	13	other	other	ADJ
ftr-451	91	14	self	self	NOUN
ftr-451	91	15	-	-	PUNCT
ftr-451	91	16	obtained	obtain	VERB
ftr-451	91	17	property	property	NOUN
ftr-451	91	18	situations	situation	NOUN
ftr-451	91	19	because	because	SCONJ
ftr-451	91	20	of	of	ADP
ftr-451	91	21	the	the	DET
ftr-451	91	22	taxpayer	taxpayer	NOUN
ftr-451	91	23	’s	’s	PART
ftr-451	91	24	amateur	amateur	ADJ
ftr-451	91	25	status	status	NOUN
ftr-451	91	26	,	,	PUNCT
ftr-451	91	27	a	a	DET
ftr-451	91	28	zero	zero	NUM
ftr-451	91	29	or	or	CCONJ
ftr-451	91	30	negligible	negligible	ADJ
ftr-451	91	31	actual	actual	ADJ
ftr-451	91	32	cost	cost	NOUN
ftr-451	91	33	,	,	PUNCT
ftr-451	91	34	a	a	DET
ftr-451	91	35	minimal	minimal	ADJ
ftr-451	91	36	expenditure	expenditure	NOUN
ftr-451	91	37	of	of	ADP
ftr-451	91	38	labor	labor	NOUN
ftr-451	91	39	,	,	PUNCT
ftr-451	91	40	and	and	CCONJ
ftr-451	91	41	perhaps	perhaps	ADV
ftr-451	91	42	a	a	DET
ftr-451	91	43	negligible	negligible	ADJ
ftr-451	91	44	opportunity	opportunity	NOUN
ftr-451	91	45	cost	cost	NOUN
ftr-451	91	46	.	.	PUNCT
ftr-451	92	1	8	8	NUM
ftr-451	92	2	.	.	PUNCT
ftr-451	93	1	whether	whether	SCONJ
ftr-451	93	2	the	the	DET
ftr-451	93	3	gratuitous	gratuitous	ADJ
ftr-451	93	4	transfer	transfer	NOUN
ftr-451	93	5	of	of	ADP
ftr-451	93	6	an	an	DET
ftr-451	93	7	asset	asset	NOUN
ftr-451	93	8	or	or	CCONJ
ftr-451	93	9	the	the	DET
ftr-451	93	10	transfer	transfer	NOUN
ftr-451	93	11	of	of	ADP
ftr-451	93	12	an	an	DET
ftr-451	93	13	asset	asset	NOUN
ftr-451	93	14	incident	incident	NOUN
ftr-451	93	15	to	to	ADP
ftr-451	93	16	a	a	DET
ftr-451	93	17	divorce	divorce	NOUN
ftr-451	93	18	or	or	CCONJ
ftr-451	93	19	separation	separation	NOUN
ftr-451	93	20	should	should	AUX
ftr-451	93	21	be	be	AUX
ftr-451	93	22	a	a	DET
ftr-451	93	23	deemed	deemed	ADJ
ftr-451	93	24	realization	realization	NOUN
ftr-451	93	25	event	event	NOUN
ftr-451	93	26	is	be	AUX
ftr-451	93	27	an	an	DET
ftr-451	93	28	issue	issue	NOUN
ftr-451	93	29	that	that	PRON
ftr-451	93	30	transcends	transcend	VERB
ftr-451	93	31	the	the	DET
ftr-451	93	32	tax	tax	NOUN
ftr-451	93	33	treatment	treatment	NOUN
ftr-451	93	34	of	of	ADP
ftr-451	93	35	found	find	VERB
ftr-451	93	36	or	or	CCONJ
ftr-451	93	37	self	self	NOUN
ftr-451	93	38	-	-	PUNCT
ftr-451	93	39	created	create	VERB
ftr-451	93	40	assets	asset	NOUN
ftr-451	93	41	,	,	PUNCT
ftr-451	93	42	and	and	CCONJ
ftr-451	93	43	is	be	AUX
ftr-451	93	44	therefore	therefore	ADV
ftr-451	93	45	beyond	beyond	ADP
ftr-451	93	46	the	the	DET
ftr-451	93	47	scope	scope	NOUN
ftr-451	93	48	of	of	ADP
ftr-451	93	49	this	this	DET
ftr-451	93	50	article	article	NOUN
ftr-451	93	51	.	.	PUNCT
ftr-451	94	1	2000	2000	NUM
ftr-451	94	2	]	]	PUNCT
ftr-451	95	1	applying	apply	VERB
ftr-451	95	2	the	the	DET
ftr-451	95	3	“	"	PUNCT
ftr-451	95	4	claim	claim	NOUN
ftr-451	95	5	of	of	ADP
ftr-451	95	6	right	right	ADJ
ftr-451	95	7	doctrine	doctrine	NOUN
ftr-451	95	8	”	"	PUNCT
ftr-451	95	9	to	to	PART
ftr-451	95	10	found	find	VERB
ftr-451	95	11	objects	object	NOUN
ftr-451	95	12	689	689	NUM
ftr-451	95	13	is	be	AUX
ftr-451	95	14	economically	economically	ADV
ftr-451	95	15	correct	correct	ADJ
ftr-451	95	16	and	and	CCONJ
ftr-451	95	17	should	should	AUX
ftr-451	95	18	be	be	AUX
ftr-451	95	19	extended	extend	VERB
ftr-451	95	20	to	to	ADP
ftr-451	95	21	property	property	NOUN
ftr-451	95	22	(	(	PUNCT
ftr-451	95	23	as	as	ADV
ftr-451	95	24	well	well	ADV
ftr-451	95	25	as	as	ADP
ftr-451	95	26	cash),9	cash),9	NOUN
ftr-451	95	27	and	and	CCONJ
ftr-451	95	28	that	that	SCONJ
ftr-451	95	29	an	an	DET
ftr-451	95	30	appropriate	appropriate	ADJ
ftr-451	95	31	deduction	deduction	NOUN
ftr-451	95	32	should	should	AUX
ftr-451	95	33	be	be	AUX
ftr-451	95	34	available	available	ADJ
ftr-451	95	35	as	as	ADP
ftr-451	95	36	a	a	DET
ftr-451	95	37	matter	matter	NOUN
ftr-451	95	38	of	of	ADP
ftr-451	95	39	right	right	ADJ
ftr-451	95	40	.	.	PUNCT
ftr-451	96	1	part	part	NOUN
ftr-451	96	2	i	i	PRON
ftr-451	96	3	advances	advance	VERB
ftr-451	96	4	the	the	DET
ftr-451	96	5	propositions	proposition	NOUN
ftr-451	96	6	that	that	PRON
ftr-451	96	7	windfall	windfall	NOUN
ftr-451	96	8	in	in	ADP
ftr-451	96	9	-	-	PUNCT
ftr-451	96	10	kind	kind	NOUN
ftr-451	96	11	property	property	NOUN
ftr-451	96	12	receipts	receipt	NOUN
ftr-451	96	13	are	be	AUX
ftr-451	96	14	not	not	PART
ftr-451	96	15	imputed	impute	VERB
ftr-451	96	16	income	income	NOUN
ftr-451	96	17	but	but	CCONJ
ftr-451	96	18	are	be	AUX
ftr-451	96	19	true	true	ADJ
ftr-451	96	20	accessions	accession	NOUN
ftr-451	96	21	to	to	ADP
ftr-451	96	22	wealth	wealth	NOUN
ftr-451	96	23	.	.	PUNCT
ftr-451	97	1	the	the	DET
ftr-451	97	2	category	category	NOUN
ftr-451	97	3	of	of	ADP
ftr-451	97	4	nonwindfall	nonwindfall	NOUN
ftr-451	97	5	self	self	NOUN
ftr-451	97	6	-	-	PUNCT
ftr-451	97	7	obtained	obtain	VERB
ftr-451	97	8	property	property	NOUN
ftr-451	97	9	is	be	AUX
ftr-451	97	10	distinguished	distinguish	VERB
ftr-451	97	11	.	.	PUNCT
ftr-451	98	1	part	part	PROPN
ftr-451	98	2	ii	ii	PROPN
ftr-451	98	3	explores	explore	VERB
ftr-451	98	4	the	the	DET
ftr-451	98	5	realization	realization	NOUN
ftr-451	98	6	of	of	ADP
ftr-451	98	7	income	income	NOUN
ftr-451	98	8	concept	concept	NOUN
ftr-451	98	9	.	.	PUNCT
ftr-451	99	1	part	part	NOUN
ftr-451	99	2	iii	iii	NUM
ftr-451	99	3	sets	set	VERB
ftr-451	99	4	out	out	ADP
ftr-451	99	5	the	the	DET
ftr-451	99	6	claim	claim	NOUN
ftr-451	99	7	of	of	ADP
ftr-451	99	8	right	right	ADJ
ftr-451	99	9	approach	approach	NOUN
ftr-451	99	10	,	,	PUNCT
ftr-451	99	11	namely	namely	ADV
ftr-451	99	12	,	,	PUNCT
ftr-451	99	13	initial	initial	ADJ
ftr-451	99	14	inclusion	inclusion	NOUN
ftr-451	99	15	followed	follow	VERB
ftr-451	99	16	by	by	ADP
ftr-451	99	17	a	a	DET
ftr-451	99	18	later	later	ADJ
ftr-451	99	19	deduction	deduction	NOUN
ftr-451	99	20	if	if	SCONJ
ftr-451	99	21	and	and	CCONJ
ftr-451	99	22	when	when	SCONJ
ftr-451	99	23	property	property	NOUN
ftr-451	99	24	is	be	AUX
ftr-451	99	25	returned	return	VERB
ftr-451	99	26	.	.	PUNCT
ftr-451	100	1	part	part	NOUN
ftr-451	100	2	iv	iv	NUM
ftr-451	100	3	sorts	sort	NOUN
ftr-451	100	4	out	out	ADP
ftr-451	100	5	the	the	DET
ftr-451	100	6	various	various	ADJ
ftr-451	100	7	problems	problem	NOUN
ftr-451	100	8	in	in	ADP
ftr-451	100	9	applying	apply	VERB
ftr-451	100	10	that	that	DET
ftr-451	100	11	approach	approach	NOUN
ftr-451	100	12	to	to	ADP
ftr-451	100	13	inkind	inkind	ADJ
ftr-451	100	14	property	property	NOUN
ftr-451	100	15	receipts	receipt	NOUN
ftr-451	100	16	in	in	ADP
ftr-451	100	17	general	general	ADJ
ftr-451	100	18	and	and	CCONJ
ftr-451	100	19	found	find	VERB
ftr-451	100	20	objects	object	NOUN
ftr-451	100	21	in	in	ADP
ftr-451	100	22	particular	particular	ADJ
ftr-451	100	23	.	.	PUNCT
ftr-451	101	1	the	the	DET
ftr-451	101	2	solution	solution	NOUN
ftr-451	101	3	to	to	ADP
ftr-451	101	4	the	the	DET
ftr-451	101	5	problem	problem	NOUN
ftr-451	101	6	of	of	ADP
ftr-451	101	7	record	record	NOUN
ftr-451	101	8	-	-	PUNCT
ftr-451	101	9	setting	set	VERB
ftr-451	101	10	home	home	NOUN
ftr-451	101	11	-	-	PUNCT
ftr-451	101	12	run	run	NOUN
ftr-451	101	13	baseballs	baseball	NOUN
ftr-451	101	14	is	be	AUX
ftr-451	101	15	,	,	PUNCT
ftr-451	101	16	to	to	PART
ftr-451	101	17	mix	mix	VERB
ftr-451	101	18	sports	sport	NOUN
ftr-451	101	19	metaphors	metaphor	NOUN
ftr-451	101	20	,	,	PUNCT
ftr-451	101	21	a	a	DET
ftr-451	101	22	“	"	PUNCT
ftr-451	101	23	slam	slam	NOUN
ftr-451	101	24	dunk	dunk	NOUN
ftr-451	101	25	.	.	PUNCT
ftr-451	101	26	”	"	PUNCT
ftr-451	101	27	ii	ii	PROPN
ftr-451	101	28	.	.	PUNCT
ftr-451	102	1	windfall	windfall	NOUN
ftr-451	102	2	vs.	vs.	X
ftr-451	102	3	nonwindfall	nonwindfall	X
ftr-451	102	4	in	in	ADP
ftr-451	102	5	-	-	PUNCT
ftr-451	102	6	kind	kind	NOUN
ftr-451	102	7	receipts	receipt	NOUN
ftr-451	102	8	this	this	DET
ftr-451	102	9	part	part	NOUN
ftr-451	102	10	affirms	affirm	VERB
ftr-451	102	11	that	that	SCONJ
ftr-451	102	12	windfall	windfall	NOUN
ftr-451	102	13	in	in	ADP
ftr-451	102	14	-	-	PUNCT
ftr-451	102	15	kind	kind	NOUN
ftr-451	102	16	property	property	NOUN
ftr-451	102	17	receipts	receipt	NOUN
ftr-451	102	18	are	be	AUX
ftr-451	102	19	gross	gross	ADJ
ftr-451	102	20	income	income	NOUN
ftr-451	102	21	(	(	PUNCT
ftr-451	102	22	as	as	SCONJ
ftr-451	102	23	opposed	oppose	VERB
ftr-451	102	24	to	to	ADP
ftr-451	102	25	being	be	AUX
ftr-451	102	26	untaxed	untaxed	ADJ
ftr-451	102	27	imputed	imputed	ADJ
ftr-451	102	28	income	income	NOUN
ftr-451	102	29	)	)	PUNCT
ftr-451	102	30	,	,	PUNCT
ftr-451	102	31	and	and	CCONJ
ftr-451	102	32	distinguishes	distinguishes	AUX
ftr-451	102	33	selfobtained	selfobtaine	VERB
ftr-451	102	34	property	property	NOUN
ftr-451	102	35	resulting	result	VERB
ftr-451	102	36	from	from	ADP
ftr-451	102	37	the	the	DET
ftr-451	102	38	investment	investment	NOUN
ftr-451	102	39	of	of	ADP
ftr-451	102	40	capital	capital	NOUN
ftr-451	102	41	and/or	and/or	CCONJ
ftr-451	102	42	labor	labor	NOUN
ftr-451	102	43	.	.	PUNCT
ftr-451	103	1	a.	a.	PROPN
ftr-451	103	2	is	be	AUX
ftr-451	103	3	“	"	PUNCT
ftr-451	103	4	income	income	NOUN
ftr-451	103	5	”	"	PUNCT
ftr-451	103	6	equatable	equatable	ADJ
ftr-451	103	7	with	with	ADP
ftr-451	103	8	“	"	PUNCT
ftr-451	103	9	cash	cash	NOUN
ftr-451	103	10	”	"	PUNCT
ftr-451	103	11	?	?	PUNCT
ftr-451	104	1	contrary	contrary	ADV
ftr-451	104	2	to	to	ADP
ftr-451	104	3	the	the	DET
ftr-451	104	4	“	"	PUNCT
ftr-451	104	5	trial	trial	NOUN
ftr-451	104	6	balloon	balloon	NOUN
ftr-451	104	7	”	"	PUNCT
ftr-451	104	8	floated	float	VERB
ftr-451	104	9	by	by	ADP
ftr-451	104	10	zelenak	zelenak	NOUN
ftr-451	104	11	and	and	CCONJ
ftr-451	104	12	mcmahon	mcmahon	PROPN
ftr-451	104	13	,	,	PUNCT
ftr-451	104	14	gross	gross	ADJ
ftr-451	104	15	income	income	NOUN
ftr-451	104	16	is	be	AUX
ftr-451	104	17	not	not	PART
ftr-451	104	18	prima	prima	NOUN
ftr-451	104	19	facie	facie	NOUN
ftr-451	104	20	equatable	equatable	ADJ
ftr-451	104	21	with	with	ADP
ftr-451	104	22	cash	cash	NOUN
ftr-451	104	23	.	.	PUNCT
ftr-451	105	1	1	1	X
ftr-451	105	2	.	.	X
ftr-451	105	3	in	in	ADP
ftr-451	105	4	-	-	PUNCT
ftr-451	105	5	kind	kind	NOUN
ftr-451	105	6	receipts	receipt	NOUN
ftr-451	105	7	under	under	ADP
ftr-451	105	8	the	the	DET
ftr-451	105	9	regulations.—initially	regulations.—initially	ADV
ftr-451	105	10	,	,	PUNCT
ftr-451	105	11	zelenak	zelenak	NOUN
ftr-451	105	12	and	and	CCONJ
ftr-451	105	13	mcmahon	mcmahon	PROPN
ftr-451	105	14	mischaracterize	mischaracterize	VERB
ftr-451	105	15	the	the	DET
ftr-451	105	16	role	role	NOUN
ftr-451	105	17	of	of	ADP
ftr-451	105	18	the	the	DET
ftr-451	105	19	so	so	ADV
ftr-451	105	20	-	-	PUNCT
ftr-451	105	21	called	call	VERB
ftr-451	105	22	“	"	PUNCT
ftr-451	105	23	treasure	treasure	NOUN
ftr-451	105	24	trove	trove	NOUN
ftr-451	105	25	regulation	regulation	NOUN
ftr-451	105	26	,	,	PUNCT
ftr-451	105	27	”	"	PUNCT
ftr-451	105	28	regulations	regulation	NOUN
ftr-451	105	29	section	section	NOUN
ftr-451	105	30	1.61	1.61	NUM
ftr-451	105	31	-	-	SYM
ftr-451	105	32	14	14	NUM
ftr-451	105	33	.	.	PUNCT
ftr-451	106	1	that	that	DET
ftr-451	106	2	regulation	regulation	NOUN
ftr-451	106	3	does	do	AUX
ftr-451	106	4	not	not	PART
ftr-451	106	5	establish	establish	VERB
ftr-451	106	6	the	the	DET
ftr-451	106	7	principle	principle	NOUN
ftr-451	106	8	that	that	SCONJ
ftr-451	106	9	in	in	ADP
ftr-451	106	10	-	-	PUNCT
ftr-451	106	11	kind	kind	NOUN
ftr-451	106	12	receipts	receipt	NOUN
ftr-451	106	13	are	be	AUX
ftr-451	106	14	gross	gross	ADJ
ftr-451	106	15	income	income	NOUN
ftr-451	106	16	.	.	PUNCT
ftr-451	107	1	that	that	DET
ftr-451	107	2	honor	honor	NOUN
ftr-451	107	3	belongs	belong	VERB
ftr-451	107	4	to	to	PART
ftr-451	107	5	section	section	NOUN
ftr-451	107	6	1.61	1.61	NUM
ftr-451	107	7	-	-	SYM
ftr-451	107	8	1(a	1(a	NUM
ftr-451	107	9	)	)	PUNCT
ftr-451	107	10	,	,	PUNCT
ftr-451	107	11	which	which	PRON
ftr-451	107	12	broadly	broadly	ADV
ftr-451	107	13	and	and	CCONJ
ftr-451	107	14	unambiguously	unambiguously	ADV
ftr-451	107	15	states	state	NOUN
ftr-451	107	16	:	:	PUNCT
ftr-451	107	17	gross	gross	ADJ
ftr-451	107	18	income	income	NOUN
ftr-451	107	19	includes	include	VERB
ftr-451	107	20	income	income	NOUN
ftr-451	107	21	realized	realize	VERB
ftr-451	107	22	in	in	ADP
ftr-451	107	23	any	any	DET
ftr-451	107	24	form	form	NOUN
ftr-451	107	25	,	,	PUNCT
ftr-451	107	26	whether	whether	SCONJ
ftr-451	107	27	in	in	ADP
ftr-451	107	28	money	money	NOUN
ftr-451	107	29	,	,	PUNCT
ftr-451	107	30	property	property	NOUN
ftr-451	107	31	,	,	PUNCT
ftr-451	107	32	or	or	CCONJ
ftr-451	107	33	services	service	NOUN
ftr-451	107	34	.	.	PUNCT
ftr-451	108	1	income	income	NOUN
ftr-451	108	2	can	can	AUX
ftr-451	108	3	be	be	AUX
ftr-451	108	4	realized	realize	VERB
ftr-451	108	5	,	,	PUNCT
ftr-451	108	6	therefore	therefore	ADV
ftr-451	108	7	,	,	PUNCT
ftr-451	108	8	in	in	ADP
ftr-451	108	9	the	the	DET
ftr-451	108	10	form	form	NOUN
ftr-451	108	11	of	of	ADP
ftr-451	108	12	services	service	NOUN
ftr-451	108	13	,	,	PUNCT
ftr-451	108	14	meals	meal	NOUN
ftr-451	108	15	,	,	PUNCT
ftr-451	108	16	accommodations	accommodation	NOUN
ftr-451	108	17	,	,	PUNCT
ftr-451	108	18	stock	stock	NOUN
ftr-451	108	19	,	,	PUNCT
ftr-451	108	20	or	or	CCONJ
ftr-451	108	21	other	other	ADJ
ftr-451	108	22	property	property	NOUN
ftr-451	108	23	,	,	PUNCT
ftr-451	108	24	as	as	ADV
ftr-451	108	25	well	well	ADV
ftr-451	108	26	as	as	ADP
ftr-451	108	27	cash	cash	NOUN
ftr-451	108	28	.	.	PUNCT
ftr-451	109	1	section	section	NOUN
ftr-451	109	2	1.61	1.61	NUM
ftr-451	109	3	-	-	SYM
ftr-451	109	4	14	14	NUM
ftr-451	109	5	,	,	PUNCT
ftr-451	109	6	which	which	PRON
ftr-451	109	7	is	be	AUX
ftr-451	109	8	captioned	caption	VERB
ftr-451	109	9	“	"	PUNCT
ftr-451	109	10	miscellaneous	miscellaneous	ADJ
ftr-451	109	11	items	item	NOUN
ftr-451	109	12	of	of	ADP
ftr-451	109	13	gross	gross	ADJ
ftr-451	109	14	income	income	NOUN
ftr-451	109	15	,	,	PUNCT
ftr-451	109	16	”	"	PUNCT
ftr-451	109	17	actually	actually	ADV
ftr-451	109	18	offers	offer	VERB
ftr-451	109	19	a	a	DET
ftr-451	109	20	concession	concession	NOUN
ftr-451	109	21	with	with	ADP
ftr-451	109	22	respect	respect	NOUN
ftr-451	109	23	to	to	ADP
ftr-451	109	24	treasure	treasure	NOUN
ftr-451	109	25	trove	trove	ADV
ftr-451	109	26	:	:	PUNCT
ftr-451	109	27	in	in	ADP
ftr-451	109	28	addition	addition	NOUN
ftr-451	109	29	to	to	ADP
ftr-451	109	30	the	the	DET
ftr-451	109	31	items	item	NOUN
ftr-451	109	32	enumerated	enumerate	VERB
ftr-451	109	33	in	in	ADP
ftr-451	109	34	section	section	NOUN
ftr-451	109	35	61(a	61(a	NUM
ftr-451	109	36	)	)	PUNCT
ftr-451	109	37	,	,	PUNCT
ftr-451	109	38	there	there	PRON
ftr-451	109	39	are	be	VERB
ftr-451	109	40	many	many	ADJ
ftr-451	109	41	other	other	ADJ
ftr-451	109	42	kinds	kind	NOUN
ftr-451	109	43	of	of	ADP
ftr-451	109	44	gross	gross	ADJ
ftr-451	109	45	income	income	NOUN
ftr-451	109	46	.	.	PUNCT
ftr-451	110	1	[	[	X
ftr-451	110	2	the	the	DET
ftr-451	110	3	regulation	regulation	NOUN
ftr-451	110	4	then	then	ADV
ftr-451	110	5	cites	cite	VERB
ftr-451	110	6	punitive	punitive	ADJ
ftr-451	110	7	damages	damage	NOUN
ftr-451	110	8	,	,	PUNCT
ftr-451	110	9	a	a	DET
ftr-451	110	10	third	third	ADJ
ftr-451	110	11	-	-	PUNCT
ftr-451	110	12	party	party	NOUN
ftr-451	110	13	payment	payment	NOUN
ftr-451	110	14	of	of	ADP
ftr-451	110	15	the	the	DET
ftr-451	110	16	taxpayer	taxpayer	NOUN
ftr-451	110	17	’s	’s	PART
ftr-451	110	18	income	income	NOUN
ftr-451	110	19	taxes	taxis	NOUN
ftr-451	110	20	,	,	PUNCT
ftr-451	110	21	and	and	CCONJ
ftr-451	110	22	illegal	illegal	ADJ
ftr-451	110	23	income	income	NOUN
ftr-451	110	24	.	.	PUNCT
ftr-451	110	25	]	]	PUNCT
ftr-451	111	1	treasure	treasure	NOUN
ftr-451	111	2	trove	trove	NOUN
ftr-451	111	3	,	,	PUNCT
ftr-451	111	4	to	to	ADP
ftr-451	111	5	the	the	DET
ftr-451	111	6	extent	extent	NOUN
ftr-451	111	7	of	of	ADP
ftr-451	111	8	its	its	PRON
ftr-451	111	9	value	value	NOUN
ftr-451	111	10	in	in	ADP
ftr-451	111	11	united	united	PROPN
ftr-451	111	12	9	9	NUM
ftr-451	111	13	.	.	PUNCT
ftr-451	112	1	irc	irc	AUX
ftr-451	112	2	§	§	PROPN
ftr-451	112	3	83(a	83(a	NUM
ftr-451	112	4	)	)	PUNCT
ftr-451	112	5	adopts	adopt	VERB
ftr-451	112	6	the	the	DET
ftr-451	112	7	reverse	reverse	ADJ
ftr-451	112	8	approach	approach	NOUN
ftr-451	112	9	for	for	ADP
ftr-451	112	10	forfeitable	forfeitable	ADJ
ftr-451	112	11	property	property	NOUN
ftr-451	112	12	received	receive	VERB
ftr-451	112	13	as	as	ADP
ftr-451	112	14	compensation	compensation	NOUN
ftr-451	112	15	for	for	ADP
ftr-451	112	16	services	service	NOUN
ftr-451	112	17	,	,	PUNCT
ftr-451	112	18	but	but	CCONJ
ftr-451	112	19	i	i	PRON
ftr-451	112	20	argue	argue	VERB
ftr-451	112	21	,	,	PUNCT
ftr-451	112	22	see	see	VERB
ftr-451	112	23	in	in	ADP
ftr-451	112	24	the	the	DET
ftr-451	112	25	text	text	NOUN
ftr-451	112	26	accompanying	accompany	VERB
ftr-451	112	27	notes	note	NOUN
ftr-451	112	28	148	148	NUM
ftr-451	112	29	-	-	SYM
ftr-451	112	30	80	80	NUM
ftr-451	112	31	that	that	SCONJ
ftr-451	112	32	this	this	DET
ftr-451	112	33	deferral	deferral	ADJ
ftr-451	112	34	approach	approach	NOUN
ftr-451	112	35	should	should	AUX
ftr-451	112	36	not	not	PART
ftr-451	112	37	be	be	AUX
ftr-451	112	38	extended	extend	VERB
ftr-451	112	39	beyond	beyond	ADP
ftr-451	112	40	the	the	DET
ftr-451	112	41	bounds	bound	NOUN
ftr-451	112	42	of	of	ADP
ftr-451	112	43	section	section	NOUN
ftr-451	112	44	83	83	NUM
ftr-451	112	45	.	.	PUNCT
ftr-451	113	1	690	690	NUM
ftr-451	113	2	florida	florida	PROPN
ftr-451	113	3	tax	tax	NOUN
ftr-451	113	4	review	review	NOUN
ftr-451	113	5	[	[	X
ftr-451	113	6	vol	vol	NOUN
ftr-451	113	7	.	.	PUNCT
ftr-451	114	1	4:10	4:10	NUM
ftr-451	114	2	states	state	NOUN
ftr-451	114	3	currency	currency	NOUN
ftr-451	114	4	,	,	PUNCT
ftr-451	114	5	constitutes	constitute	VERB
ftr-451	114	6	gross	gross	ADJ
ftr-451	114	7	income	income	NOUN
ftr-451	114	8	for	for	ADP
ftr-451	114	9	the	the	DET
ftr-451	114	10	taxable	taxable	ADJ
ftr-451	114	11	year	year	NOUN
ftr-451	114	12	in	in	ADP
ftr-451	114	13	which	which	PRON
ftr-451	114	14	it	it	PRON
ftr-451	114	15	is	be	AUX
ftr-451	114	16	reduced	reduce	VERB
ftr-451	114	17	to	to	ADP
ftr-451	114	18	undisputed	undisputed	ADJ
ftr-451	114	19	possession	possession	NOUN
ftr-451	114	20	.	.	PUNCT
ftr-451	115	1	[	[	X
ftr-451	115	2	emphasis	emphasis	NOUN
ftr-451	115	3	added.]10	added.]10	NOUN
ftr-451	115	4	thus	thus	ADV
ftr-451	115	5	,	,	PUNCT
ftr-451	115	6	with	with	ADP
ftr-451	115	7	regard	regard	NOUN
ftr-451	115	8	to	to	ADP
ftr-451	115	9	“	"	PUNCT
ftr-451	115	10	treasure	treasure	VERB
ftr-451	115	11	trove	trove	NOUN
ftr-451	115	12	”	"	PUNCT
ftr-451	115	13	(	(	PUNCT
ftr-451	115	14	which	which	PRON
ftr-451	115	15	is	be	AUX
ftr-451	115	16	not	not	PART
ftr-451	115	17	defined	define	VERB
ftr-451	115	18	)	)	PUNCT
ftr-451	115	19	,	,	PUNCT
ftr-451	115	20	section	section	NOUN
ftr-451	115	21	1.61	1.61	NUM
ftr-451	115	22	-	-	PUNCT
ftr-451	115	23	14(a	14(a	NUM
ftr-451	115	24	)	)	PUNCT
ftr-451	115	25	states	state	NOUN
ftr-451	115	26	that	that	SCONJ
ftr-451	115	27	it	it	PRON
ftr-451	115	28	is	be	AUX
ftr-451	115	29	includable	includable	ADJ
ftr-451	115	30	in	in	ADP
ftr-451	115	31	the	the	DET
ftr-451	115	32	year	year	NOUN
ftr-451	115	33	that	that	SCONJ
ftr-451	115	34	it	it	PRON
ftr-451	115	35	is	be	AUX
ftr-451	115	36	reduced	reduce	VERB
ftr-451	115	37	to	to	ADP
ftr-451	115	38	undisputed	undisputed	ADJ
ftr-451	115	39	possession	possession	NOUN
ftr-451	115	40	.	.	PUNCT
ftr-451	116	1	since	since	SCONJ
ftr-451	116	2	section	section	NOUN
ftr-451	116	3	1.61	1.61	NUM
ftr-451	116	4	-	-	SYM
ftr-451	116	5	1(a	1(a	NUM
ftr-451	116	6	)	)	PUNCT
ftr-451	116	7	refers	refer	VERB
ftr-451	116	8	to	to	ADP
ftr-451	116	9	“	"	PUNCT
ftr-451	116	10	income	income	NOUN
ftr-451	116	11	realized	realize	VERB
ftr-451	116	12	in	in	ADP
ftr-451	116	13	any	any	DET
ftr-451	116	14	form	form	NOUN
ftr-451	116	15	”	"	PUNCT
ftr-451	116	16	(	(	PUNCT
ftr-451	116	17	emphasis	emphasis	NOUN
ftr-451	116	18	added	add	VERB
ftr-451	116	19	)	)	PUNCT
ftr-451	116	20	,	,	PUNCT
ftr-451	116	21	the	the	DET
ftr-451	116	22	clear	clear	ADJ
ftr-451	116	23	implication	implication	NOUN
ftr-451	116	24	is	be	AUX
ftr-451	116	25	that	that	PRON
ftr-451	116	26	treasure	treasure	NOUN
ftr-451	116	27	trove	trove	NOUN
ftr-451	116	28	,	,	PUNCT
ftr-451	116	29	as	as	ADP
ftr-451	116	30	with	with	ADP
ftr-451	116	31	any	any	DET
ftr-451	116	32	inkind	inkind	ADJ
ftr-451	116	33	receipt	receipt	NOUN
ftr-451	116	34	,	,	PUNCT
ftr-451	116	35	is	be	AUX
ftr-451	116	36	gross	gross	ADJ
ftr-451	116	37	income	income	NOUN
ftr-451	116	38	,	,	PUNCT
ftr-451	116	39	but	but	CCONJ
ftr-451	116	40	it	it	PRON
ftr-451	116	41	is	be	AUX
ftr-451	116	42	not	not	PART
ftr-451	116	43	“	"	PUNCT
ftr-451	116	44	realized	realize	VERB
ftr-451	116	45	”	"	PUNCT
ftr-451	116	46	until	until	ADP
ftr-451	116	47	the	the	DET
ftr-451	116	48	year	year	NOUN
ftr-451	116	49	it	it	PRON
ftr-451	116	50	is	be	AUX
ftr-451	116	51	“	"	PUNCT
ftr-451	116	52	reduced	reduce	VERB
ftr-451	116	53	to	to	ADP
ftr-451	116	54	undisputed	undisputed	ADJ
ftr-451	116	55	possession	possession	NOUN
ftr-451	116	56	”	"	PUNCT
ftr-451	116	57	–	–	PUNCT
ftr-451	116	58	which	which	DET
ftr-451	116	59	phrase	phrase	NOUN
ftr-451	116	60	is	be	AUX
ftr-451	116	61	(	(	PUNCT
ftr-451	116	62	also	also	ADV
ftr-451	116	63	)	)	PUNCT
ftr-451	116	64	undefined	undefined	ADJ
ftr-451	116	65	.	.	PUNCT
ftr-451	117	1	thus	thus	ADV
ftr-451	117	2	,	,	PUNCT
ftr-451	117	3	section	section	NOUN
ftr-451	117	4	1.61	1.61	NUM
ftr-451	117	5	-	-	PUNCT
ftr-451	117	6	14(a	14(a	NUM
ftr-451	117	7	)	)	PUNCT
ftr-451	117	8	,	,	PUNCT
ftr-451	117	9	insofar	insofar	ADV
ftr-451	117	10	as	as	SCONJ
ftr-451	117	11	it	it	PRON
ftr-451	117	12	applies	apply	VERB
ftr-451	117	13	to	to	PART
ftr-451	117	14	treasure	treasure	VERB
ftr-451	117	15	trove	trove	NOUN
ftr-451	117	16	,	,	PUNCT
ftr-451	117	17	is	be	AUX
ftr-451	117	18	not	not	PART
ftr-451	117	19	principally	principally	ADV
ftr-451	117	20	an	an	DET
ftr-451	117	21	inclusionary	inclusionary	ADJ
ftr-451	117	22	rule	rule	NOUN
ftr-451	117	23	.	.	PUNCT
ftr-451	118	1	in	in	ADP
ftr-451	118	2	that	that	DET
ftr-451	118	3	respect	respect	NOUN
ftr-451	118	4	it	it	PRON
ftr-451	118	5	is	be	AUX
ftr-451	118	6	redundant	redundant	ADJ
ftr-451	118	7	to	to	PART
ftr-451	118	8	section	section	VERB
ftr-451	118	9	1.61	1.61	NUM
ftr-451	118	10	-	-	SYM
ftr-451	118	11	1(a	1(a	NUM
ftr-451	118	12	)	)	PUNCT
ftr-451	118	13	.	.	PUNCT
ftr-451	119	1	insofar	insofar	ADV
ftr-451	119	2	as	as	ADP
ftr-451	119	3	section	section	NOUN
ftr-451	119	4	1.61	1.61	NUM
ftr-451	119	5	-	-	SYM
ftr-451	119	6	14(a	14(a	NUM
ftr-451	119	7	)	)	PUNCT
ftr-451	119	8	“	"	PUNCT
ftr-451	119	9	adds	add	VERB
ftr-451	119	10	anything	anything	PRON
ftr-451	119	11	,	,	PUNCT
ftr-451	119	12	”	"	PUNCT
ftr-451	119	13	it	it	PRON
ftr-451	119	14	is	be	AUX
ftr-451	119	15	to	to	PART
ftr-451	119	16	recognize	recognize	VERB
ftr-451	119	17	the	the	DET
ftr-451	119	18	possibility	possibility	NOUN
ftr-451	119	19	of	of	ADP
ftr-451	119	20	deferral	deferral	NOUN
ftr-451	119	21	of	of	ADP
ftr-451	119	22	gross	gross	ADJ
ftr-451	119	23	income	income	NOUN
ftr-451	119	24	.	.	PUNCT
ftr-451	120	1	that	that	PRON
ftr-451	120	2	is	is	ADV
ftr-451	120	3	,	,	PUNCT
ftr-451	120	4	it	it	PRON
ftr-451	120	5	indicates	indicate	VERB
ftr-451	120	6	that	that	SCONJ
ftr-451	120	7	income	income	NOUN
ftr-451	120	8	with	with	ADP
ftr-451	120	9	respect	respect	NOUN
ftr-451	120	10	to	to	ADP
ftr-451	120	11	treasure	treasure	NOUN
ftr-451	120	12	trove	trove	NOUN
ftr-451	120	13	(	(	PUNCT
ftr-451	120	14	and	and	CCONJ
ftr-451	120	15	perhaps	perhaps	ADV
ftr-451	120	16	other	other	ADJ
ftr-451	120	17	found	find	VERB
ftr-451	120	18	objects	object	NOUN
ftr-451	120	19	)	)	PUNCT
ftr-451	120	20	may	may	AUX
ftr-451	120	21	conceivably	conceivably	ADV
ftr-451	120	22	be	be	AUX
ftr-451	120	23	deferred	defer	VERB
ftr-451	120	24	until	until	SCONJ
ftr-451	120	25	realized	realize	VERB
ftr-451	120	26	,	,	PUNCT
ftr-451	120	27	but	but	CCONJ
ftr-451	120	28	the	the	DET
ftr-451	120	29	circumstances	circumstance	NOUN
ftr-451	120	30	in	in	ADP
ftr-451	120	31	which	which	PRON
ftr-451	120	32	such	such	ADJ
ftr-451	120	33	deferral	deferral	NOUN
ftr-451	120	34	might	might	AUX
ftr-451	120	35	be	be	AUX
ftr-451	120	36	proper	proper	ADJ
ftr-451	120	37	are	be	AUX
ftr-451	120	38	not	not	PART
ftr-451	120	39	stated	state	VERB
ftr-451	120	40	or	or	CCONJ
ftr-451	120	41	even	even	ADV
ftr-451	120	42	hinted	hint	VERB
ftr-451	120	43	at	at	ADP
ftr-451	120	44	.	.	PUNCT
ftr-451	121	1	in	in	ADP
ftr-451	121	2	addition	addition	NOUN
ftr-451	121	3	,	,	PUNCT
ftr-451	121	4	since	since	SCONJ
ftr-451	121	5	the	the	DET
ftr-451	121	6	purpose	purpose	NOUN
ftr-451	121	7	of	of	ADP
ftr-451	121	8	section	section	NOUN
ftr-451	121	9	1.61	1.61	NUM
ftr-451	121	10	-	-	SYM
ftr-451	121	11	14(a	14(a	NUM
ftr-451	121	12	)	)	PUNCT
ftr-451	121	13	is	be	AUX
ftr-451	121	14	merely	merely	ADV
ftr-451	121	15	to	to	PART
ftr-451	121	16	point	point	VERB
ftr-451	121	17	out	out	ADP
ftr-451	121	18	the	the	DET
ftr-451	121	19	existence	existence	NOUN
ftr-451	121	20	of	of	ADP
ftr-451	121	21	the	the	DET
ftr-451	121	22	category	category	NOUN
ftr-451	121	23	of	of	ADP
ftr-451	121	24	“	"	PUNCT
ftr-451	121	25	residual	residual	ADJ
ftr-451	121	26	”	"	PUNCT
ftr-451	121	27	gross	gross	ADJ
ftr-451	121	28	income	income	NOUN
ftr-451	121	29	and	and	CCONJ
ftr-451	121	30	to	to	PART
ftr-451	121	31	list	list	VERB
ftr-451	121	32	some	some	DET
ftr-451	121	33	examples	example	NOUN
ftr-451	121	34	of	of	ADP
ftr-451	121	35	it	it	PRON
ftr-451	121	36	,	,	PUNCT
ftr-451	121	37	the	the	DET
ftr-451	121	38	concept	concept	NOUN
ftr-451	121	39	of	of	ADP
ftr-451	121	40	“	"	PUNCT
ftr-451	121	41	treasure	treasure	NOUN
ftr-451	121	42	trove	trove	NOUN
ftr-451	121	43	”	"	PUNCT
ftr-451	121	44	has	have	VERB
ftr-451	121	45	no	no	DET
ftr-451	121	46	special	special	ADJ
ftr-451	121	47	significance	significance	NOUN
ftr-451	121	48	,	,	PUNCT
ftr-451	121	49	and	and	CCONJ
ftr-451	121	50	can	can	AUX
ftr-451	121	51	be	be	AUX
ftr-451	121	52	taken	take	VERB
ftr-451	121	53	to	to	PART
ftr-451	121	54	refer	refer	VERB
ftr-451	121	55	to	to	ADP
ftr-451	121	56	any	any	DET
ftr-451	121	57	found	find	VERB
ftr-451	121	58	object	object	NOUN
ftr-451	121	59	,	,	PUNCT
ftr-451	121	60	or	or	CCONJ
ftr-451	121	61	collection	collection	NOUN
ftr-451	121	62	thereof	thereof	ADV
ftr-451	121	63	,	,	PUNCT
ftr-451	121	64	having	have	VERB
ftr-451	121	65	more	more	ADJ
ftr-451	121	66	than	than	ADP
ftr-451	121	67	de	de	X
ftr-451	121	68	minimis	minimis	NOUN
ftr-451	121	69	market	market	NOUN
ftr-451	121	70	value	value	NOUN
ftr-451	121	71	.	.	PUNCT
ftr-451	122	1	2	2	X
ftr-451	122	2	.	.	X
ftr-451	122	3	“	"	PUNCT
ftr-451	122	4	income	income	NOUN
ftr-451	122	5	”	"	PUNCT
ftr-451	122	6	refers	refer	VERB
ftr-451	122	7	to	to	ADP
ftr-451	122	8	changes	change	NOUN
ftr-451	122	9	in	in	ADP
ftr-451	122	10	wealth	wealth	NOUN
ftr-451	122	11	,	,	PUNCT
ftr-451	122	12	not	not	PART
ftr-451	122	13	cash.—at	cash.—at	PROPN
ftr-451	122	14	a	a	DET
ftr-451	122	15	higher	high	ADJ
ftr-451	122	16	level	level	NOUN
ftr-451	122	17	of	of	ADP
ftr-451	122	18	abstraction	abstraction	NOUN
ftr-451	122	19	,	,	PUNCT
ftr-451	122	20	zelenak	zelenak	NOUN
ftr-451	122	21	and	and	CCONJ
ftr-451	122	22	mcmahon	mcmahon	PROPN
ftr-451	122	23	suggest	suggest	VERB
ftr-451	122	24	the	the	DET
ftr-451	122	25	income	income	NOUN
ftr-451	122	26	tax	tax	NOUN
ftr-451	122	27	is	be	AUX
ftr-451	122	28	“	"	PUNCT
ftr-451	122	29	all	all	ADV
ftr-451	122	30	about	about	ADP
ftr-451	122	31	”	"	PUNCT
ftr-451	122	32	the	the	DET
ftr-451	122	33	receipt	receipt	NOUN
ftr-451	122	34	of	of	ADP
ftr-451	122	35	cash	cash	NOUN
ftr-451	122	36	,	,	PUNCT
ftr-451	122	37	with	with	ADP
ftr-451	122	38	in	in	ADP
ftr-451	122	39	-	-	PUNCT
ftr-451	122	40	kind	kind	NOUN
ftr-451	122	41	receipts	receipt	NOUN
ftr-451	122	42	being	be	AUX
ftr-451	122	43	taxed	tax	VERB
ftr-451	122	44	only	only	ADV
ftr-451	122	45	out	out	ADP
ftr-451	122	46	of	of	ADP
ftr-451	122	47	expediency	expediency	NOUN
ftr-451	122	48	,	,	PUNCT
ftr-451	122	49	namely	namely	ADV
ftr-451	122	50	,	,	PUNCT
ftr-451	122	51	to	to	PART
ftr-451	122	52	prevent	prevent	VERB
ftr-451	122	53	wholesale	wholesale	ADJ
ftr-451	122	54	erosion	erosion	NOUN
ftr-451	122	55	of	of	ADP
ftr-451	122	56	the	the	DET
ftr-451	122	57	cash	cash	NOUN
ftr-451	122	58	tax	tax	NOUN
ftr-451	122	59	base	base	NOUN
ftr-451	122	60	.	.	PUNCT
ftr-451	123	1	although	although	SCONJ
ftr-451	123	2	it	it	PRON
ftr-451	123	3	is11	is11	PROPN
ftr-451	123	4	undoubtedly	undoubtedly	ADV
ftr-451	123	5	true	true	ADJ
ftr-451	123	6	that	that	SCONJ
ftr-451	123	7	taxing	tax	VERB
ftr-451	123	8	in	in	ADP
ftr-451	123	9	-	-	PUNCT
ftr-451	123	10	kind	kind	NOUN
ftr-451	123	11	receipts	receipt	NOUN
ftr-451	123	12	in	in	ADP
ftr-451	123	13	many	many	ADJ
ftr-451	123	14	cases	case	NOUN
ftr-451	123	15	does	do	AUX
ftr-451	123	16	prevent	prevent	VERB
ftr-451	123	17	the	the	DET
ftr-451	123	18	erosion	erosion	NOUN
ftr-451	123	19	of	of	ADP
ftr-451	123	20	the	the	DET
ftr-451	123	21	tax	tax	NOUN
ftr-451	123	22	base	base	NOUN
ftr-451	123	23	,	,	PUNCT
ftr-451	123	24	it	it	PRON
ftr-451	123	25	does	do	AUX
ftr-451	123	26	not	not	PART
ftr-451	123	27	follow	follow	VERB
ftr-451	123	28	that	that	SCONJ
ftr-451	123	29	“	"	PUNCT
ftr-451	123	30	income	income	NOUN
ftr-451	123	31	”	"	PUNCT
ftr-451	123	32	is	be	AUX
ftr-451	123	33	equatable	equatable	ADJ
ftr-451	123	34	with	with	ADP
ftr-451	123	35	“	"	PUNCT
ftr-451	123	36	cash	cash	NOUN
ftr-451	123	37	.	.	PUNCT
ftr-451	123	38	”	"	PUNCT
ftr-451	124	1	indeed	indeed	ADV
ftr-451	124	2	,	,	PUNCT
ftr-451	124	3	the	the	DET
ftr-451	124	4	notion	notion	NOUN
ftr-451	124	5	that	that	SCONJ
ftr-451	124	6	“	"	PUNCT
ftr-451	124	7	income	income	NOUN
ftr-451	124	8	”	"	PUNCT
ftr-451	124	9	is	be	AUX
ftr-451	124	10	basically	basically	ADV
ftr-451	124	11	“	"	PUNCT
ftr-451	124	12	cash	cash	NOUN
ftr-451	124	13	”	"	PUNCT
ftr-451	124	14	is	be	AUX
ftr-451	124	15	incoherent	incoherent	ADJ
ftr-451	124	16	.	.	PUNCT
ftr-451	125	1	the	the	DET
ftr-451	125	2	“	"	PUNCT
ftr-451	125	3	income	income	NOUN
ftr-451	125	4	tax	tax	NOUN
ftr-451	125	5	”	"	PUNCT
ftr-451	125	6	idea	idea	NOUN
ftr-451	125	7	is	be	AUX
ftr-451	125	8	keyed	key	VERB
ftr-451	125	9	to	to	ADP
ftr-451	125	10	changes	change	NOUN
ftr-451	125	11	in	in	ADP
ftr-451	125	12	wealth	wealth	NOUN
ftr-451	125	13	(	(	PUNCT
ftr-451	125	14	including	include	VERB
ftr-451	125	15	property	property	NOUN
ftr-451	125	16	)	)	PUNCT
ftr-451	125	17	.	.	PUNCT
ftr-451	126	1	since	since	SCONJ
ftr-451	126	2	zelenak	zelenak	PROPN
ftr-451	126	3	and	and	CCONJ
ftr-451	126	4	mcmahon	mcmahon	PROPN
ftr-451	126	5	do	do	AUX
ftr-451	126	6	not	not	PART
ftr-451	126	7	suggest	suggest	VERB
ftr-451	126	8	that	that	SCONJ
ftr-451	126	9	non	non	ADJ
ftr-451	126	10	-	-	ADJ
ftr-451	126	11	consumption12	consumption12	ADJ
ftr-451	126	12	cash	cash	NOUN
ftr-451	126	13	outlays	outlay	NOUN
ftr-451	126	14	(	(	PUNCT
ftr-451	126	15	savings	saving	NOUN
ftr-451	126	16	and	and	CCONJ
ftr-451	126	17	investments	investment	NOUN
ftr-451	126	18	)	)	PUNCT
ftr-451	126	19	are	be	AUX
ftr-451	126	20	to	to	PART
ftr-451	126	21	be	be	AUX
ftr-451	126	22	deducted	deduct	VERB
ftr-451	126	23	when	when	SCONJ
ftr-451	126	24	made	make	VERB
ftr-451	126	25	,	,	PUNCT
ftr-451	126	26	it	it	PRON
ftr-451	126	27	can	can	AUX
ftr-451	126	28	be	be	AUX
ftr-451	126	29	assumed	assume	VERB
ftr-451	126	30	that	that	SCONJ
ftr-451	126	31	they	they	PRON
ftr-451	126	32	are	be	AUX
ftr-451	126	33	not	not	PART
ftr-451	126	34	arguing	argue	VERB
ftr-451	126	35	for	for	ADP
ftr-451	126	36	a	a	DET
ftr-451	126	37	cash	cash	NOUN
ftr-451	126	38	-	-	PUNCT
ftr-451	126	39	flow	flow	NOUN
ftr-451	126	40	consumption	consumption	NOUN
ftr-451	126	41	tax	tax	NOUN
ftr-451	126	42	.	.	PUNCT
ftr-451	127	1	but	but	CCONJ
ftr-451	127	2	once13	once13	NOUN
ftr-451	127	3	one	one	NUM
ftr-451	127	4	posits	posit	NOUN
ftr-451	127	5	an	an	DET
ftr-451	127	6	“	"	PUNCT
ftr-451	127	7	income	income	NOUN
ftr-451	127	8	tax	tax	NOUN
ftr-451	127	9	”	"	PUNCT
ftr-451	127	10	–	–	PUNCT
ftr-451	127	11	a	a	DET
ftr-451	127	12	tax	tax	NOUN
ftr-451	127	13	in	in	ADP
ftr-451	127	14	which	which	PRON
ftr-451	127	15	capital	capital	NOUN
ftr-451	127	16	expenditures	expenditure	NOUN
ftr-451	127	17	are	be	AUX
ftr-451	127	18	nondeductible	nondeductible	ADJ
ftr-451	127	19	(	(	PUNCT
ftr-451	127	20	with	with	ADP
ftr-451	127	21	the	the	DET
ftr-451	127	22	resulting	result	VERB
ftr-451	127	23	creation	creation	NOUN
ftr-451	127	24	of	of	ADP
ftr-451	127	25	basis	basis	NOUN
ftr-451	127	26	)	)	PUNCT
ftr-451	127	27	–	–	PUNCT
ftr-451	127	28	one	one	PRON
ftr-451	127	29	has	have	VERB
ftr-451	127	30	to	to	PART
ftr-451	127	31	concede	concede	VERB
ftr-451	127	32	that14	that14	NOUN
ftr-451	127	33	10	10	NUM
ftr-451	127	34	.	.	PUNCT
ftr-451	128	1	this	this	DET
ftr-451	128	2	sentence	sentence	NOUN
ftr-451	128	3	is	be	AUX
ftr-451	128	4	almost	almost	ADV
ftr-451	128	5	identical	identical	ADJ
ftr-451	128	6	to	to	PART
ftr-451	128	7	rev	rev	VERB
ftr-451	128	8	.	.	PUNCT
ftr-451	128	9	rul	rul	NOUN
ftr-451	128	10	.	.	PUNCT
ftr-451	129	1	53	53	NUM
ftr-451	129	2	-	-	SYM
ftr-451	129	3	61	61	NUM
ftr-451	129	4	,	,	PUNCT
ftr-451	129	5	1953	1953	NUM
ftr-451	129	6	-	-	SYM
ftr-451	129	7	1	1	NUM
ftr-451	129	8	c.b	c.b	PROPN
ftr-451	129	9	.	.	PROPN
ftr-451	129	10	17	17	NUM
ftr-451	129	11	.	.	PUNCT
ftr-451	130	1	that	that	DET
ftr-451	130	2	ruling	ruling	NOUN
ftr-451	130	3	consists	consist	VERB
ftr-451	130	4	of	of	ADP
ftr-451	130	5	a	a	DET
ftr-451	130	6	single	single	ADJ
ftr-451	130	7	sentence	sentence	NOUN
ftr-451	130	8	.	.	PUNCT
ftr-451	131	1	in	in	ADP
ftr-451	131	2	both	both	CCONJ
ftr-451	131	3	the	the	DET
ftr-451	131	4	ruling	ruling	NOUN
ftr-451	131	5	and	and	CCONJ
ftr-451	131	6	the	the	DET
ftr-451	131	7	regulation	regulation	NOUN
ftr-451	131	8	there	there	PRON
ftr-451	131	9	is	be	VERB
ftr-451	131	10	no	no	DET
ftr-451	131	11	definition	definition	NOUN
ftr-451	131	12	of	of	ADP
ftr-451	131	13	“	"	PUNCT
ftr-451	131	14	treasure	treasure	NOUN
ftr-451	131	15	trove	trove	NOUN
ftr-451	131	16	”	"	PUNCT
ftr-451	131	17	and	and	CCONJ
ftr-451	131	18	no	no	DET
ftr-451	131	19	explanation	explanation	NOUN
ftr-451	131	20	of	of	ADP
ftr-451	131	21	“	"	PUNCT
ftr-451	131	22	reduced	reduce	VERB
ftr-451	131	23	to	to	ADP
ftr-451	131	24	undisputed	undisputed	ADJ
ftr-451	131	25	possession	possession	NOUN
ftr-451	131	26	.	.	PUNCT
ftr-451	131	27	”	"	PUNCT
ftr-451	131	28	regs	reg	NOUN
ftr-451	131	29	.	.	PUNCT
ftr-451	132	1	§	§	PROPN
ftr-451	132	2	1.61	1.61	NUM
ftr-451	132	3	-	-	SYM
ftr-451	132	4	14	14	NUM
ftr-451	132	5	was	be	AUX
ftr-451	132	6	adopted	adopt	VERB
ftr-451	132	7	in	in	ADP
ftr-451	132	8	1960	1960	NUM
ftr-451	132	9	,	,	PUNCT
ftr-451	132	10	t.d	t.d	PROPN
ftr-451	132	11	.	.	PROPN
ftr-451	132	12	6500	6500	NUM
ftr-451	132	13	,	,	PUNCT
ftr-451	132	14	25	25	NUM
ftr-451	132	15	fr11402	fr11402	NOUN
ftr-451	132	16	(	(	PUNCT
ftr-451	132	17	nov	nov	PROPN
ftr-451	132	18	.	.	PROPN
ftr-451	132	19	26	26	NUM
ftr-451	132	20	,	,	PUNCT
ftr-451	132	21	1960	1960	NUM
ftr-451	132	22	)	)	PUNCT
ftr-451	132	23	.	.	PUNCT
ftr-451	133	1	11	11	NUM
ftr-451	133	2	.	.	PUNCT
ftr-451	134	1	see	see	VERB
ftr-451	134	2	zelenak	zelenak	PROPN
ftr-451	134	3	&	&	CCONJ
ftr-451	134	4	mcmahon	mcmahon	PROPN
ftr-451	134	5	,	,	PUNCT
ftr-451	134	6	supra	supra	PROPN
ftr-451	134	7	note	note	PROPN
ftr-451	134	8	5	5	NUM
ftr-451	134	9	,	,	PUNCT
ftr-451	134	10	at	at	ADP
ftr-451	134	11	1304	1304	NUM
ftr-451	134	12	-	-	SYM
ftr-451	134	13	05	05	NUM
ftr-451	134	14	.	.	PROPN
ftr-451	134	15	12	12	NUM
ftr-451	134	16	.	.	PUNCT
ftr-451	135	1	see	see	VERB
ftr-451	135	2	,	,	PUNCT
ftr-451	135	3	e.g.	e.g.	ADV
ftr-451	135	4	,	,	PUNCT
ftr-451	135	5	united	united	PROPN
ftr-451	135	6	states	states	PROPN
ftr-451	135	7	treas	treas	PROPN
ftr-451	135	8	.	.	PUNCT
ftr-451	136	1	dept	dept	PROPN
ftr-451	136	2	.	.	PROPN
ftr-451	136	3	,	,	PUNCT
ftr-451	136	4	blueprints	blueprint	NOUN
ftr-451	136	5	for	for	ADP
ftr-451	136	6	basic	basic	ADJ
ftr-451	136	7	tax	tax	NOUN
ftr-451	136	8	reform	reform	NOUN
ftr-451	136	9	25	25	NUM
ftr-451	136	10	-	-	SYM
ftr-451	136	11	32	32	NUM
ftr-451	136	12	(	(	PUNCT
ftr-451	136	13	1977	1977	NUM
ftr-451	136	14	)	)	PUNCT
ftr-451	136	15	(	(	PUNCT
ftr-451	136	16	hereinafter	hereinafter	NOUN
ftr-451	136	17	blueprints	blueprint	NOUN
ftr-451	136	18	)	)	PUNCT
ftr-451	136	19	(	(	PUNCT
ftr-451	136	20	explaining	explain	VERB
ftr-451	136	21	that	that	SCONJ
ftr-451	136	22	the	the	DET
ftr-451	136	23	difference	difference	NOUN
ftr-451	136	24	between	between	ADP
ftr-451	136	25	an	an	DET
ftr-451	136	26	income	income	NOUN
ftr-451	136	27	tax	tax	NOUN
ftr-451	136	28	and	and	CCONJ
ftr-451	136	29	a	a	DET
ftr-451	136	30	cashflow	cashflow	ADJ
ftr-451	136	31	consumption	consumption	NOUN
ftr-451	136	32	tax	tax	NOUN
ftr-451	136	33	lies	lie	VERB
ftr-451	136	34	in	in	ADP
ftr-451	136	35	the	the	DET
ftr-451	136	36	fact	fact	NOUN
ftr-451	136	37	that	that	SCONJ
ftr-451	136	38	an	an	DET
ftr-451	136	39	income	income	NOUN
ftr-451	136	40	tax	tax	NOUN
ftr-451	136	41	accounts	account	NOUN
ftr-451	136	42	for	for	ADP
ftr-451	136	43	changes	change	NOUN
ftr-451	136	44	in	in	ADP
ftr-451	136	45	wealth	wealth	NOUN
ftr-451	136	46	)	)	PUNCT
ftr-451	136	47	.	.	PUNCT
ftr-451	137	1	13	13	NUM
ftr-451	137	2	.	.	PUNCT
ftr-451	138	1	in	in	ADP
ftr-451	138	2	a	a	DET
ftr-451	138	3	cash	cash	NOUN
ftr-451	138	4	-	-	PUNCT
ftr-451	138	5	flow	flow	NOUN
ftr-451	138	6	consumption	consumption	NOUN
ftr-451	138	7	tax	tax	NOUN
ftr-451	138	8	,	,	PUNCT
ftr-451	138	9	non	non	ADJ
ftr-451	138	10	-	-	ADJ
ftr-451	138	11	consumption	consumption	ADJ
ftr-451	138	12	capital	capital	NOUN
ftr-451	138	13	expenditures	expenditure	NOUN
ftr-451	138	14	are	be	AUX
ftr-451	138	15	deducted	deduct	VERB
ftr-451	138	16	.	.	PUNCT
ftr-451	139	1	see	see	VERB
ftr-451	139	2	i	i	PRON
ftr-451	139	3	d.	d.	PROPN
ftr-451	139	4	at	at	ADP
ftr-451	139	5	30	30	NUM
ftr-451	139	6	.	.	PUNCT
ftr-451	139	7	14	14	NUM
ftr-451	139	8	.	.	PUNCT
ftr-451	140	1	a	a	DET
ftr-451	140	2	capital	capital	NOUN
ftr-451	140	3	expenditure	expenditure	NOUN
ftr-451	140	4	is	be	AUX
ftr-451	140	5	a	a	DET
ftr-451	140	6	cash	cash	NOUN
ftr-451	140	7	outlay	outlay	NOUN
ftr-451	140	8	that	that	PRON
ftr-451	140	9	changes	change	VERB
ftr-451	140	10	the	the	DET
ftr-451	140	11	form	form	NOUN
ftr-451	140	12	of	of	ADP
ftr-451	140	13	wealth	wealth	NOUN
ftr-451	140	14	,	,	PUNCT
ftr-451	140	15	as	as	SCONJ
ftr-451	140	16	opposed	oppose	VERB
ftr-451	140	17	to	to	ADP
ftr-451	140	18	being	be	AUX
ftr-451	140	19	a	a	DET
ftr-451	140	20	complete	complete	ADJ
ftr-451	140	21	loss	loss	NOUN
ftr-451	140	22	of	of	ADP
ftr-451	140	23	such	such	ADJ
ftr-451	140	24	wealth	wealth	NOUN
ftr-451	140	25	to	to	ADP
ftr-451	140	26	the	the	DET
ftr-451	140	27	taxpayer	taxpayer	NOUN
ftr-451	140	28	during	during	ADP
ftr-451	140	29	the	the	DET
ftr-451	140	30	taxable	taxable	ADJ
ftr-451	140	31	year	year	NOUN
ftr-451	140	32	.	.	PUNCT
ftr-451	141	1	see	see	VERB
ftr-451	141	2	irc	irc	PROPN
ftr-451	141	3	§	§	PROPN
ftr-451	141	4	§	§	PROPN
ftr-451	141	5	263	263	NUM
ftr-451	141	6	2000	2000	NUM
ftr-451	141	7	]	]	PUNCT
ftr-451	141	8	applying	apply	VERB
ftr-451	141	9	the	the	DET
ftr-451	141	10	“	"	PUNCT
ftr-451	141	11	claim	claim	NOUN
ftr-451	141	12	of	of	ADP
ftr-451	141	13	right	right	ADJ
ftr-451	141	14	doctrine	doctrine	NOUN
ftr-451	141	15	”	"	PUNCT
ftr-451	141	16	to	to	PART
ftr-451	141	17	found	find	VERB
ftr-451	141	18	objects	object	NOUN
ftr-451	141	19	691	691	NUM
ftr-451	141	20	the	the	DET
ftr-451	141	21	dominant	dominant	ADJ
ftr-451	141	22	paradigm	paradigm	NOUN
ftr-451	141	23	is	be	AUX
ftr-451	141	24	“	"	PUNCT
ftr-451	141	25	changes	change	NOUN
ftr-451	141	26	in	in	ADP
ftr-451	141	27	wealth	wealth	NOUN
ftr-451	141	28	.	.	PUNCT
ftr-451	141	29	”	"	PUNCT
ftr-451	142	1	the	the	DET
ftr-451	142	2	basis	basis	NOUN
ftr-451	142	3	for	for	ADP
ftr-451	142	4	nondeductability	nondeductability	NOUN
ftr-451	142	5	of	of	ADP
ftr-451	142	6	capital	capital	NOUN
ftr-451	142	7	expenditures	expenditure	NOUN
ftr-451	142	8	is	be	AUX
ftr-451	142	9	precisely	precisely	ADV
ftr-451	142	10	that	that	SCONJ
ftr-451	142	11	what	what	PRON
ftr-451	142	12	matters	matter	VERB
ftr-451	142	13	is	be	AUX
ftr-451	142	14	wealth	wealth	NOUN
ftr-451	142	15	,	,	PUNCT
ftr-451	142	16	not	not	PART
ftr-451	142	17	cash	cash	NOUN
ftr-451	142	18	.	.	PUNCT
ftr-451	143	1	in	in	ADP
ftr-451	143	2	addition	addition	NOUN
ftr-451	143	3	,	,	PUNCT
ftr-451	143	4	the	the	DET
ftr-451	143	5	neutrality	neutrality	NOUN
ftr-451	143	6	(	(	PUNCT
ftr-451	143	7	efficiency	efficiency	NOUN
ftr-451	143	8	)	)	PUNCT
ftr-451	143	9	norm	norm	NOUN
ftr-451	143	10	,	,	PUNCT
ftr-451	143	11	as	as	ADV
ftr-451	143	12	well	well	ADV
ftr-451	143	13	as	as	ADP
ftr-451	143	14	the	the	DET
ftr-451	143	15	ability	ability	NOUN
ftr-451	143	16	-	-	PUNCT
ftr-451	143	17	to-15	to-15	NOUN
ftr-451	143	18	pay	pay	NOUN
ftr-451	143	19	fairness	fairness	NOUN
ftr-451	143	20	norm	norm	NOUN
ftr-451	143	21	,	,	PUNCT
ftr-451	143	22	are	be	AUX
ftr-451	143	23	justifications	justification	NOUN
ftr-451	143	24	for	for	ADP
ftr-451	143	25	including	include	VERB
ftr-451	143	26	in	in	ADP
ftr-451	143	27	-	-	PUNCT
ftr-451	143	28	kind	kind	NOUN
ftr-451	143	29	receipts	receipt	NOUN
ftr-451	143	30	(	(	PUNCT
ftr-451	143	31	and16	and16	PROPN
ftr-451	143	32	unrealized	unrealized	ADJ
ftr-451	143	33	appreciation	appreciation	NOUN
ftr-451	143	34	)	)	PUNCT
ftr-451	143	35	in	in	ADP
ftr-451	143	36	the	the	DET
ftr-451	143	37	tax	tax	NOUN
ftr-451	143	38	base	base	NOUN
ftr-451	143	39	.	.	PUNCT
ftr-451	144	1	arguments	argument	NOUN
ftr-451	144	2	for	for	ADP
ftr-451	144	3	a	a	DET
ftr-451	144	4	“	"	PUNCT
ftr-451	144	5	cash	cash	NOUN
ftr-451	144	6	”	"	PUNCT
ftr-451	144	7	view	view	NOUN
ftr-451	144	8	of	of	ADP
ftr-451	144	9	income	income	NOUN
ftr-451	144	10	would	would	AUX
ftr-451	144	11	elevate	elevate	VERB
ftr-451	144	12	convenience	convenience	NOUN
ftr-451	144	13	over	over	ADP
ftr-451	144	14	all	all	DET
ftr-451	144	15	other	other	ADJ
ftr-451	144	16	policy	policy	NOUN
ftr-451	144	17	norms	norm	NOUN
ftr-451	144	18	,	,	PUNCT
ftr-451	144	19	but	but	CCONJ
ftr-451	144	20	even	even	ADV
ftr-451	144	21	convenience	convenience	NOUN
ftr-451	144	22	argues	argue	VERB
ftr-451	144	23	against	against	ADP
ftr-451	144	24	a	a	DET
ftr-451	144	25	“	"	PUNCT
ftr-451	144	26	cash	cash	NOUN
ftr-451	144	27	”	"	PUNCT
ftr-451	144	28	view	view	NOUN
ftr-451	144	29	of	of	ADP
ftr-451	144	30	income	income	NOUN
ftr-451	144	31	in	in	ADP
ftr-451	144	32	the	the	DET
ftr-451	144	33	case	case	NOUN
ftr-451	144	34	of	of	ADP
ftr-451	144	35	enterprises	enterprise	NOUN
ftr-451	144	36	that	that	PRON
ftr-451	144	37	use	use	VERB
ftr-451	144	38	gaap	gaap	PROPN
ftr-451	144	39	accounting.17	accounting.17	PROPN
ftr-451	144	40	contrary	contrary	ADJ
ftr-451	144	41	to	to	ADP
ftr-451	144	42	the	the	DET
ftr-451	144	43	thesis	thesis	NOUN
ftr-451	144	44	advanced	advance	VERB
ftr-451	144	45	by	by	ADP
ftr-451	144	46	zelenak	zelenak	NOUN
ftr-451	144	47	and	and	CCONJ
ftr-451	144	48	mcmahon	mcmahon	PROPN
ftr-451	144	49	,	,	PUNCT
ftr-451	144	50	there	there	PRON
ftr-451	144	51	is	be	VERB
ftr-451	144	52	not	not	PART
ftr-451	144	53	even	even	ADV
ftr-451	144	54	a	a	DET
ftr-451	144	55	coherent	coherent	ADJ
ftr-451	144	56	or	or	CCONJ
ftr-451	144	57	persuasive	persuasive	ADJ
ftr-451	144	58	normative	normative	ADJ
ftr-451	144	59	basis	basis	NOUN
ftr-451	144	60	for	for	ADP
ftr-451	144	61	an	an	DET
ftr-451	144	62	across	across	ADP
ftr-451	144	63	-	-	PUNCT
ftr-451	144	64	the	the	DET
ftr-451	144	65	-	-	PUNCT
ftr-451	144	66	board	board	NOUN
ftr-451	144	67	exclusion	exclusion	NOUN
ftr-451	144	68	for	for	ADP
ftr-451	144	69	unrealized	unrealized	ADJ
ftr-451	144	70	appreciation	appreciation	NOUN
ftr-451	144	71	.	.	PUNCT
ftr-451	145	1	such	such	ADJ
ftr-451	145	2	“	"	PUNCT
ftr-451	145	3	convenience	convenience	NOUN
ftr-451	145	4	”	"	PUNCT
ftr-451	145	5	factors	factor	NOUN
ftr-451	145	6	as	as	ADP
ftr-451	145	7	difficulty	difficulty	NOUN
ftr-451	145	8	of	of	ADP
ftr-451	145	9	valuation	valuation	NOUN
ftr-451	145	10	and	and	CCONJ
ftr-451	145	11	nonliquidity	nonliquidity	NOUN
ftr-451	145	12	are	be	AUX
ftr-451	145	13	matters	matter	NOUN
ftr-451	145	14	of	of	ADP
ftr-451	145	15	degree	degree	NOUN
ftr-451	145	16	,	,	PUNCT
ftr-451	145	17	not	not	PART
ftr-451	145	18	inherent	inherent	ADJ
ftr-451	145	19	quality	quality	NOUN
ftr-451	145	20	,	,	PUNCT
ftr-451	145	21	and	and	CCONJ
ftr-451	145	22	in	in	ADP
ftr-451	145	23	many	many	ADJ
ftr-451	145	24	cases	case	NOUN
ftr-451	145	25	these	these	DET
ftr-451	145	26	factors	factor	NOUN
ftr-451	145	27	are	be	AUX
ftr-451	145	28	not	not	PART
ftr-451	145	29	significantly	significantly	ADV
ftr-451	145	30	present	present	ADJ
ftr-451	145	31	.	.	PUNCT
ftr-451	146	1	18	18	NUM
ftr-451	146	2	3	3	NUM
ftr-451	146	3	.	.	PUNCT
ftr-451	146	4	accessions	accession	NOUN
ftr-451	146	5	to	to	ADP
ftr-451	146	6	wealth	wealth	NOUN
ftr-451	146	7	are	be	AUX
ftr-451	146	8	not	not	PART
ftr-451	146	9	“	"	PUNCT
ftr-451	146	10	imputed	impute	VERB
ftr-451	146	11	”	"	PUNCT
ftr-451	146	12	income.—zelenak	income.—zelenak	NUM
ftr-451	146	13	and	and	CCONJ
ftr-451	146	14	mcmahon	mcmahon	PROPN
ftr-451	146	15	also	also	ADV
ftr-451	146	16	argue	argue	VERB
ftr-451	146	17	that	that	SCONJ
ftr-451	146	18	the	the	DET
ftr-451	146	19	failure	failure	NOUN
ftr-451	146	20	to	to	ADP
ftr-451	146	21	tax	tax	NOUN
ftr-451	146	22	imputed	impute	VERB
ftr-451	146	23	income	income	NOUN
ftr-451	146	24	shows	show	VERB
ftr-451	146	25	that	that	SCONJ
ftr-451	146	26	income	income	NOUN
ftr-451	146	27	basically	basically	ADV
ftr-451	146	28	refers	refer	VERB
ftr-451	146	29	to	to	ADP
ftr-451	146	30	cash	cash	NOUN
ftr-451	146	31	receipts	receipt	NOUN
ftr-451	146	32	.	.	PUNCT
ftr-451	147	1	the	the	DET
ftr-451	147	2	term	term	NOUN
ftr-451	147	3	“	"	PUNCT
ftr-451	147	4	imputed	impute	VERB
ftr-451	147	5	income	income	NOUN
ftr-451	147	6	”	"	PUNCT
ftr-451	147	7	as	as	SCONJ
ftr-451	147	8	used	use	VERB
ftr-451	147	9	in	in	ADP
ftr-451	147	10	the	the	DET
ftr-451	147	11	tax	tax	NOUN
ftr-451	147	12	literature	literature	NOUN
ftr-451	147	13	is	be	AUX
ftr-451	147	14	not	not	PART
ftr-451	147	15	entirely	entirely	ADV
ftr-451	147	16	without	without	ADP
ftr-451	147	17	ambiguity	ambiguity	NOUN
ftr-451	147	18	.	.	PUNCT
ftr-451	148	1	the	the	DET
ftr-451	148	2	principal	principal	ADJ
ftr-451	148	3	meanings	meaning	NOUN
ftr-451	148	4	,	,	PUNCT
ftr-451	148	5	which	which	PRON
ftr-451	148	6	overlap	overlap	VERB
ftr-451	148	7	somewhat	somewhat	ADV
ftr-451	148	8	,	,	PUNCT
ftr-451	148	9	appear	appear	VERB
ftr-451	148	10	to	to	PART
ftr-451	148	11	be	be	AUX
ftr-451	148	12	:	:	PUNCT
ftr-451	148	13	(	(	PUNCT
ftr-451	148	14	1	1	X
ftr-451	148	15	)	)	PUNCT
ftr-451	148	16	the	the	DET
ftr-451	148	17	flow	flow	NOUN
ftr-451	148	18	of	of	ADP
ftr-451	148	19	satisfactions	satisfaction	NOUN
ftr-451	148	20	obtained	obtain	VERB
ftr-451	148	21	by	by	ADP
ftr-451	148	22	a	a	DET
ftr-451	148	23	taxpayer	taxpayer	NOUN
ftr-451	148	24	(	(	PUNCT
ftr-451	148	25	which	which	PRON
ftr-451	148	26	would	would	AUX
ftr-451	148	27	include	include	VERB
ftr-451	148	28	not	not	PART
ftr-451	148	29	only	only	ADV
ftr-451	148	30	the	the	DET
ftr-451	148	31	value	value	NOUN
ftr-451	148	32	of	of	ADP
ftr-451	148	33	satisfactions	satisfaction	NOUN
ftr-451	148	34	derived	derive	VERB
ftr-451	148	35	from	from	ADP
ftr-451	148	36	owning	own	VERB
ftr-451	148	37	and	and	CCONJ
ftr-451	148	38	spending	spending	NOUN
ftr-451	148	39	but	but	CCONJ
ftr-451	148	40	also	also	ADV
ftr-451	148	41	the	the	DET
ftr-451	148	42	value	value	NOUN
ftr-451	148	43	of	of	ADP
ftr-451	148	44	leisure	leisure	NOUN
ftr-451	148	45	,	,	PUNCT
ftr-451	148	46	sleep	sleep	NOUN
ftr-451	148	47	,	,	PUNCT
ftr-451	148	48	a	a	DET
ftr-451	148	49	happy	happy	ADJ
ftr-451	148	50	marriage	marriage	NOUN
ftr-451	148	51	,	,	PUNCT
ftr-451	148	52	(	(	PUNCT
ftr-451	148	53	no	no	DET
ftr-451	148	54	deduction	deduction	NOUN
ftr-451	148	55	for	for	ADP
ftr-451	148	56	capital	capital	NOUN
ftr-451	148	57	expenditures	expenditure	NOUN
ftr-451	148	58	)	)	PUNCT
ftr-451	148	59	and	and	CCONJ
ftr-451	148	60	1012	1012	NUM
ftr-451	148	61	(	(	PUNCT
ftr-451	148	62	basis	basis	NOUN
ftr-451	148	63	is	be	AUX
ftr-451	148	64	dollars	dollar	NOUN
ftr-451	148	65	“	"	PUNCT
ftr-451	148	66	in	in	ADP
ftr-451	148	67	”	"	PUNCT
ftr-451	148	68	investment	investment	NOUN
ftr-451	148	69	that	that	PRON
ftr-451	148	70	were	be	AUX
ftr-451	148	71	previously	previously	ADV
ftr-451	148	72	subject	subject	ADJ
ftr-451	148	73	to	to	ADP
ftr-451	148	74	tax	tax	NOUN
ftr-451	148	75	because	because	SCONJ
ftr-451	148	76	of	of	ADP
ftr-451	148	77	being	be	AUX
ftr-451	148	78	nondeductible	nondeductible	ADJ
ftr-451	148	79	capital	capital	NOUN
ftr-451	148	80	expenditures	expenditure	NOUN
ftr-451	148	81	)	)	PUNCT
ftr-451	148	82	.	.	PUNCT
ftr-451	149	1	15	15	NUM
ftr-451	149	2	.	.	PUNCT
ftr-451	150	1	the	the	DET
ftr-451	150	2	neutrality	neutrality	NOUN
ftr-451	150	3	norm	norm	NOUN
ftr-451	150	4	stipulates	stipulate	VERB
ftr-451	150	5	that	that	SCONJ
ftr-451	150	6	the	the	DET
ftr-451	150	7	tax	tax	NOUN
ftr-451	150	8	system	system	NOUN
ftr-451	150	9	should	should	AUX
ftr-451	150	10	not	not	PART
ftr-451	150	11	discriminate	discriminate	VERB
ftr-451	150	12	among	among	ADP
ftr-451	150	13	various	various	ADJ
ftr-451	150	14	categories	category	NOUN
ftr-451	150	15	of	of	ADP
ftr-451	150	16	investments	investment	NOUN
ftr-451	150	17	.	.	PUNCT
ftr-451	151	1	if	if	SCONJ
ftr-451	151	2	found	find	VERB
ftr-451	151	3	objects	object	NOUN
ftr-451	151	4	are	be	AUX
ftr-451	151	5	not	not	PART
ftr-451	151	6	“	"	PUNCT
ftr-451	151	7	after	after	ADP
ftr-451	151	8	tax	tax	NOUN
ftr-451	151	9	”	"	PUNCT
ftr-451	151	10	(	(	PUNCT
ftr-451	151	11	by	by	ADP
ftr-451	151	12	reason	reason	NOUN
ftr-451	151	13	of	of	ADP
ftr-451	151	14	being	be	AUX
ftr-451	151	15	excludible	excludible	ADJ
ftr-451	151	16	upon	upon	SCONJ
ftr-451	151	17	receipt	receipt	NOUN
ftr-451	151	18	)	)	PUNCT
ftr-451	151	19	,	,	PUNCT
ftr-451	151	20	whereas	whereas	SCONJ
ftr-451	151	21	other	other	ADJ
ftr-451	151	22	assets	asset	NOUN
ftr-451	151	23	are	be	AUX
ftr-451	151	24	“	"	PUNCT
ftr-451	151	25	after	after	ADP
ftr-451	151	26	tax	tax	NOUN
ftr-451	151	27	”	"	PUNCT
ftr-451	151	28	(	(	PUNCT
ftr-451	151	29	resulting	result	VERB
ftr-451	151	30	from	from	ADP
ftr-451	151	31	nondeductible	nondeductible	ADJ
ftr-451	151	32	capital	capital	NOUN
ftr-451	151	33	expenditures	expenditure	NOUN
ftr-451	151	34	)	)	PUNCT
ftr-451	151	35	,	,	PUNCT
ftr-451	151	36	then	then	ADV
ftr-451	151	37	the	the	DET
ftr-451	151	38	former	former	ADJ
ftr-451	151	39	would	would	AUX
ftr-451	151	40	be	be	AUX
ftr-451	151	41	favored	favor	VERB
ftr-451	151	42	by	by	ADP
ftr-451	151	43	the	the	DET
ftr-451	151	44	tax	tax	NOUN
ftr-451	151	45	-	-	PUNCT
ftr-451	151	46	system	system	NOUN
ftr-451	151	47	.	.	PUNCT
ftr-451	152	1	however	however	ADV
ftr-451	152	2	,	,	PUNCT
ftr-451	152	3	neutrality	neutrality	NOUN
ftr-451	152	4	is	be	AUX
ftr-451	152	5	not	not	PART
ftr-451	152	6	an	an	DET
ftr-451	152	7	important	important	ADJ
ftr-451	152	8	norm	norm	NOUN
ftr-451	152	9	in	in	ADP
ftr-451	152	10	this	this	DET
ftr-451	152	11	case	case	NOUN
ftr-451	152	12	,	,	PUNCT
ftr-451	152	13	since	since	SCONJ
ftr-451	152	14	found	find	VERB
ftr-451	152	15	objects	object	NOUN
ftr-451	152	16	(	(	PUNCT
ftr-451	152	17	properly	properly	ADV
ftr-451	152	18	defined	define	VERB
ftr-451	152	19	)	)	PUNCT
ftr-451	152	20	occur	occur	VERB
ftr-451	152	21	by	by	ADP
ftr-451	152	22	chance	chance	NOUN
ftr-451	152	23	.	.	PUNCT
ftr-451	153	1	nevertheless	nevertheless	ADV
ftr-451	153	2	,	,	PUNCT
ftr-451	153	3	taxing	tax	VERB
ftr-451	153	4	found	find	VERB
ftr-451	153	5	objects	object	NOUN
ftr-451	153	6	upon	upon	SCONJ
ftr-451	153	7	receipt	receipt	NOUN
ftr-451	153	8	would	would	AUX
ftr-451	153	9	encourage	encourage	VERB
ftr-451	153	10	the	the	DET
ftr-451	153	11	highest	high	ADJ
ftr-451	153	12	and	and	CCONJ
ftr-451	153	13	best	good	ADJ
ftr-451	153	14	use	use	NOUN
ftr-451	153	15	of	of	ADP
ftr-451	153	16	such	such	ADJ
ftr-451	153	17	assets	asset	NOUN
ftr-451	153	18	:	:	PUNCT
ftr-451	153	19	the	the	DET
ftr-451	153	20	finder	finder	NOUN
ftr-451	153	21	,	,	PUNCT
ftr-451	153	22	who	who	PRON
ftr-451	153	23	has	have	VERB
ftr-451	153	24	a	a	DET
ftr-451	153	25	low	low	ADJ
ftr-451	153	26	subjective	subjective	ADJ
ftr-451	153	27	preference	preference	NOUN
ftr-451	153	28	for	for	ADP
ftr-451	153	29	the	the	DET
ftr-451	153	30	object	object	NOUN
ftr-451	153	31	,	,	PUNCT
ftr-451	153	32	would	would	AUX
ftr-451	153	33	either	either	CCONJ
ftr-451	153	34	disclaim	disclaim	VERB
ftr-451	153	35	it	it	PRON
ftr-451	153	36	or	or	CCONJ
ftr-451	153	37	sell	sell	VERB
ftr-451	153	38	it	it	PRON
ftr-451	153	39	in	in	ADP
ftr-451	153	40	the	the	DET
ftr-451	153	41	market	market	NOUN
ftr-451	153	42	.	.	PUNCT
ftr-451	154	1	16	16	NUM
ftr-451	154	2	.	.	PUNCT
ftr-451	155	1	the	the	DET
ftr-451	155	2	concept	concept	NOUN
ftr-451	155	3	of	of	ADP
ftr-451	155	4	“	"	PUNCT
ftr-451	155	5	ability	ability	NOUN
ftr-451	155	6	to	to	PART
ftr-451	155	7	pay	pay	VERB
ftr-451	155	8	”	"	PUNCT
ftr-451	155	9	is	be	AUX
ftr-451	155	10	a	a	DET
ftr-451	155	11	term	term	NOUN
ftr-451	155	12	of	of	ADP
ftr-451	155	13	art	art	NOUN
ftr-451	155	14	in	in	ADP
ftr-451	155	15	the	the	DET
ftr-451	155	16	tax	tax	NOUN
ftr-451	155	17	literature	literature	NOUN
ftr-451	155	18	referring	refer	VERB
ftr-451	155	19	to	to	ADP
ftr-451	155	20	the	the	DET
ftr-451	155	21	tax	tax	NOUN
ftr-451	155	22	base	base	NOUN
ftr-451	155	23	,	,	PUNCT
ftr-451	155	24	not	not	PART
ftr-451	155	25	the	the	DET
ftr-451	155	26	medium	medium	NOUN
ftr-451	155	27	for	for	ADP
ftr-451	155	28	paying	pay	VERB
ftr-451	155	29	the	the	DET
ftr-451	155	30	tax	tax	NOUN
ftr-451	155	31	.	.	PUNCT
ftr-451	156	1	as	as	SCONJ
ftr-451	156	2	applied	apply	VERB
ftr-451	156	3	to	to	ADP
ftr-451	156	4	the	the	DET
ftr-451	156	5	tax	tax	NOUN
ftr-451	156	6	base	base	NOUN
ftr-451	156	7	,	,	PUNCT
ftr-451	156	8	it	it	PRON
ftr-451	156	9	means	mean	VERB
ftr-451	156	10	wealth	wealth	NOUN
ftr-451	156	11	,	,	PUNCT
ftr-451	156	12	as	as	SCONJ
ftr-451	156	13	opposed	oppose	VERB
ftr-451	156	14	to	to	ADP
ftr-451	156	15	cash	cash	NOUN
ftr-451	156	16	,	,	PUNCT
ftr-451	156	17	and	and	CCONJ
ftr-451	156	18	is	be	AUX
ftr-451	156	19	commonly	commonly	ADV
ftr-451	156	20	deployed	deploy	VERB
ftr-451	156	21	as	as	ADP
ftr-451	156	22	a	a	DET
ftr-451	156	23	justification	justification	NOUN
ftr-451	156	24	for	for	ADP
ftr-451	156	25	an	an	DET
ftr-451	156	26	“	"	PUNCT
ftr-451	156	27	income	income	NOUN
ftr-451	156	28	tax	tax	NOUN
ftr-451	156	29	”	"	PUNCT
ftr-451	156	30	(	(	PUNCT
ftr-451	156	31	or	or	CCONJ
ftr-451	156	32	perhaps	perhaps	ADV
ftr-451	156	33	a	a	DET
ftr-451	156	34	wealth	wealth	NOUN
ftr-451	156	35	tax	tax	NOUN
ftr-451	156	36	)	)	PUNCT
ftr-451	156	37	over	over	ADP
ftr-451	156	38	a	a	DET
ftr-451	156	39	“	"	PUNCT
ftr-451	156	40	consumption	consumption	NOUN
ftr-451	156	41	tax	tax	NOUN
ftr-451	156	42	.	.	PUNCT
ftr-451	156	43	”	"	PUNCT
ftr-451	157	1	see	see	VERB
ftr-451	157	2	blueprints	blueprint	NOUN
ftr-451	157	3	,	,	PUNCT
ftr-451	157	4	supra	supra	PROPN
ftr-451	157	5	note	note	NOUN
ftr-451	157	6	12	12	NUM
ftr-451	157	7	,	,	PUNCT
ftr-451	157	8	at	at	ADP
ftr-451	157	9	31	31	NUM
ftr-451	157	10	.	.	PUNCT
ftr-451	158	1	(	(	PUNCT
ftr-451	158	2	the	the	DET
ftr-451	158	3	competing	compete	VERB
ftr-451	158	4	norm	norm	NOUN
ftr-451	158	5	is	be	AUX
ftr-451	158	6	“	"	PUNCT
ftr-451	158	7	personal	personal	ADJ
ftr-451	158	8	consumption	consumption	NOUN
ftr-451	158	9	”	"	PUNCT
ftr-451	158	10	or	or	CCONJ
ftr-451	158	11	perhaps	perhaps	ADV
ftr-451	158	12	“	"	PUNCT
ftr-451	158	13	standard	standard	NOUN
ftr-451	158	14	of	of	ADP
ftr-451	158	15	living	living	NOUN
ftr-451	158	16	.	.	PUNCT
ftr-451	158	17	”	"	PUNCT
ftr-451	159	1	)	)	PUNCT
ftr-451	159	2	17	17	NUM
ftr-451	159	3	.	.	PUNCT
ftr-451	160	1	taxpayers	taxpayer	NOUN
ftr-451	160	2	following	follow	VERB
ftr-451	160	3	“	"	PUNCT
ftr-451	160	4	generally	generally	ADV
ftr-451	160	5	accepted	accept	VERB
ftr-451	160	6	accounting	accounting	NOUN
ftr-451	160	7	principles	principle	NOUN
ftr-451	160	8	”	"	PUNCT
ftr-451	160	9	(	(	PUNCT
ftr-451	160	10	gaap	gaap	PROPN
ftr-451	160	11	)	)	PUNCT
ftr-451	160	12	,	,	PUNCT
ftr-451	160	13	as	as	ADV
ftr-451	160	14	well	well	ADV
ftr-451	160	15	as	as	ADP
ftr-451	160	16	other	other	ADJ
ftr-451	160	17	taxpayers	taxpayer	NOUN
ftr-451	160	18	subject	subject	ADJ
ftr-451	160	19	to	to	ADP
ftr-451	160	20	the	the	DET
ftr-451	160	21	mandate	mandate	NOUN
ftr-451	160	22	of	of	ADP
ftr-451	160	23	irc	irc	PROPN
ftr-451	160	24	§	§	PROPN
ftr-451	160	25	§	§	PROPN
ftr-451	160	26	447(a	447(a	PROPN
ftr-451	160	27	)	)	PUNCT
ftr-451	160	28	and	and	CCONJ
ftr-451	160	29	448(a	448(a	NUM
ftr-451	160	30	)	)	PUNCT
ftr-451	160	31	,	,	PUNCT
ftr-451	160	32	are	be	AUX
ftr-451	160	33	required	require	VERB
ftr-451	160	34	to	to	PART
ftr-451	160	35	follow	follow	VERB
ftr-451	160	36	the	the	DET
ftr-451	160	37	accrual	accrual	ADJ
ftr-451	160	38	method	method	NOUN
ftr-451	160	39	of	of	ADP
ftr-451	160	40	accounting	accounting	NOUN
ftr-451	160	41	,	,	PUNCT
ftr-451	160	42	which	which	PRON
ftr-451	160	43	basically	basically	ADV
ftr-451	160	44	looks	look	VERB
ftr-451	160	45	,	,	PUNCT
ftr-451	160	46	on	on	ADP
ftr-451	160	47	the	the	DET
ftr-451	160	48	income	income	NOUN
ftr-451	160	49	side	side	NOUN
ftr-451	160	50	,	,	PUNCT
ftr-451	160	51	to	to	ADP
ftr-451	160	52	the	the	DET
ftr-451	160	53	acquisition	acquisition	NOUN
ftr-451	160	54	of	of	ADP
ftr-451	160	55	rights	right	NOUN
ftr-451	160	56	to	to	ADP
ftr-451	160	57	future	future	ADJ
ftr-451	160	58	cash	cash	NOUN
ftr-451	160	59	rather	rather	ADV
ftr-451	160	60	than	than	ADP
ftr-451	160	61	to	to	ADP
ftr-451	160	62	the	the	DET
ftr-451	160	63	receipt	receipt	NOUN
ftr-451	160	64	of	of	ADP
ftr-451	160	65	cash	cash	NOUN
ftr-451	160	66	itself	itself	PRON
ftr-451	160	67	.	.	PUNCT
ftr-451	161	1	see	see	VERB
ftr-451	161	2	regs	reg	NOUN
ftr-451	161	3	.	.	PUNCT
ftr-451	162	1	§	§	PROPN
ftr-451	162	2	1.451	1.451	NUM
ftr-451	162	3	-	-	SYM
ftr-451	162	4	1(a	1(a	NUM
ftr-451	162	5	)	)	PUNCT
ftr-451	162	6	.	.	PUNCT
ftr-451	163	1	18	18	NUM
ftr-451	163	2	.	.	PUNCT
ftr-451	164	1	see	see	VERB
ftr-451	164	2	david	david	PROPN
ftr-451	164	3	a.	a.	PROPN
ftr-451	164	4	weisbach	weisbach	PROPN
ftr-451	164	5	,	,	PUNCT
ftr-451	164	6	line	line	NOUN
ftr-451	164	7	drawing	drawing	NOUN
ftr-451	164	8	,	,	PUNCT
ftr-451	164	9	doctrine	doctrine	NOUN
ftr-451	164	10	,	,	PUNCT
ftr-451	164	11	and	and	CCONJ
ftr-451	164	12	efficiency	efficiency	NOUN
ftr-451	164	13	in	in	ADP
ftr-451	164	14	the	the	DET
ftr-451	164	15	tax	tax	NOUN
ftr-451	164	16	law	law	NOUN
ftr-451	164	17	,	,	PUNCT
ftr-451	164	18	84	84	NUM
ftr-451	164	19	corn	corn	NOUN
ftr-451	164	20	.	.	PUNCT
ftr-451	165	1	l.	l.	PROPN
ftr-451	165	2	rev	rev	PROPN
ftr-451	165	3	.	.	PROPN
ftr-451	165	4	1627	1627	NUM
ftr-451	165	5	,	,	PUNCT
ftr-451	165	6	1633	1633	NUM
ftr-451	165	7	-	-	SYM
ftr-451	165	8	37	37	NUM
ftr-451	165	9	(	(	PUNCT
ftr-451	165	10	1999	1999	NUM
ftr-451	165	11	)	)	PUNCT
ftr-451	165	12	(	(	PUNCT
ftr-451	165	13	finding	find	VERB
ftr-451	165	14	the	the	DET
ftr-451	165	15	existing	exist	VERB
ftr-451	165	16	line	line	NOUN
ftr-451	165	17	between	between	ADP
ftr-451	165	18	realization	realization	NOUN
ftr-451	165	19	and	and	CCONJ
ftr-451	165	20	nonrealization	nonrealization	NOUN
ftr-451	165	21	to	to	PART
ftr-451	165	22	be	be	AUX
ftr-451	165	23	incoherent	incoherent	ADJ
ftr-451	165	24	)	)	PUNCT
ftr-451	165	25	.	.	PUNCT
ftr-451	166	1	in	in	ADP
ftr-451	166	2	my	my	PRON
ftr-451	166	3	view	view	NOUN
ftr-451	166	4	,	,	PUNCT
ftr-451	166	5	it	it	PRON
ftr-451	166	6	would	would	AUX
ftr-451	166	7	make	make	VERB
ftr-451	166	8	more	more	ADJ
ftr-451	166	9	sense	sense	NOUN
ftr-451	166	10	from	from	ADP
ftr-451	166	11	both	both	CCONJ
ftr-451	166	12	administrative	administrative	ADJ
ftr-451	166	13	and	and	CCONJ
ftr-451	166	14	policy	policy	NOUN
ftr-451	166	15	perspectives	perspective	NOUN
ftr-451	166	16	to	to	PART
ftr-451	166	17	draw	draw	VERB
ftr-451	166	18	the	the	DET
ftr-451	166	19	line	line	NOUN
ftr-451	166	20	between	between	ADP
ftr-451	166	21	liquid	liquid	ADJ
ftr-451	166	22	and	and	CCONJ
ftr-451	166	23	nonliquid	nonliquid	ADJ
ftr-451	166	24	assets	asset	NOUN
ftr-451	166	25	than	than	ADP
ftr-451	166	26	between	between	ADP
ftr-451	166	27	“	"	PUNCT
ftr-451	166	28	income	income	NOUN
ftr-451	166	29	”	"	PUNCT
ftr-451	166	30	and	and	CCONJ
ftr-451	166	31	“	"	PUNCT
ftr-451	166	32	appreciation	appreciation	NOUN
ftr-451	166	33	”	"	PUNCT
ftr-451	166	34	,	,	PUNCT
ftr-451	166	35	investors	investor	NOUN
ftr-451	166	36	can	can	AUX
ftr-451	166	37	move	move	VERB
ftr-451	166	38	more	more	ADV
ftr-451	166	39	easily	easily	ADV
ftr-451	166	40	between	between	ADP
ftr-451	166	41	income	income	NOUN
ftr-451	166	42	and	and	CCONJ
ftr-451	166	43	appreciation	appreciation	NOUN
ftr-451	166	44	assets	asset	NOUN
ftr-451	166	45	than	than	SCONJ
ftr-451	166	46	they	they	PRON
ftr-451	166	47	can	can	AUX
ftr-451	166	48	between	between	ADP
ftr-451	166	49	liquid	liquid	NOUN
ftr-451	166	50	and	and	CCONJ
ftr-451	166	51	nonliquid	nonliquid	ADJ
ftr-451	166	52	assets	asset	NOUN
ftr-451	166	53	.	.	PUNCT
ftr-451	167	1	692	692	NUM
ftr-451	167	2	florida	florida	PROPN
ftr-451	167	3	tax	tax	NOUN
ftr-451	167	4	review	review	NOUN
ftr-451	167	5	[	[	X
ftr-451	167	6	vol	vol	NOUN
ftr-451	167	7	.	.	PUNCT
ftr-451	168	1	4:10	4:10	NUM
ftr-451	168	2	etc	etc	X
ftr-451	168	3	.	.	X
ftr-451	168	4	)	)	PUNCT
ftr-451	168	5	,	,	PUNCT
ftr-451	168	6	and	and	CCONJ
ftr-451	168	7	(	(	PUNCT
ftr-451	168	8	2	2	X
ftr-451	168	9	)	)	PUNCT
ftr-451	168	10	the	the	DET
ftr-451	168	11	market	market	NOUN
ftr-451	168	12	-	-	PUNCT
ftr-451	168	13	price	price	NOUN
ftr-451	168	14	equivalents	equivalent	NOUN
ftr-451	168	15	of	of	ADP
ftr-451	168	16	non	non	ADJ
ftr-451	168	17	-	-	ADJ
ftr-451	168	18	market	market	ADJ
ftr-451	168	19	economic	economic	ADJ
ftr-451	168	20	activity19	activity19	NOUN
ftr-451	168	21	(	(	PUNCT
ftr-451	168	22	such	such	ADJ
ftr-451	168	23	as	as	ADP
ftr-451	168	24	the	the	DET
ftr-451	168	25	value	value	NOUN
ftr-451	168	26	of	of	ADP
ftr-451	168	27	self	self	NOUN
ftr-451	168	28	-	-	PUNCT
ftr-451	168	29	grown	grow	VERB
ftr-451	168	30	crops	crop	NOUN
ftr-451	168	31	and	and	CCONJ
ftr-451	168	32	the	the	DET
ftr-451	168	33	rental	rental	ADJ
ftr-451	168	34	value	value	NOUN
ftr-451	168	35	of	of	ADP
ftr-451	168	36	self	self	NOUN
ftr-451	168	37	-	-	PUNCT
ftr-451	168	38	owned	own	VERB
ftr-451	168	39	assets	asset	NOUN
ftr-451	168	40	,	,	PUNCT
ftr-451	168	41	and	and	CCONJ
ftr-451	168	42	possibly	possibly	ADV
ftr-451	168	43	the	the	DET
ftr-451	168	44	value	value	NOUN
ftr-451	168	45	of	of	ADP
ftr-451	168	46	self	self	NOUN
ftr-451	168	47	-	-	PUNCT
ftr-451	168	48	performed	perform	VERB
ftr-451	168	49	services	service	NOUN
ftr-451	168	50	)	)	PUNCT
ftr-451	168	51	.	.	PUNCT
ftr-451	169	1	the	the	DET
ftr-451	169	2	flow	flow	NOUN
ftr-451	169	3	-	-	PUNCT
ftr-451	169	4	of	of	ADP
ftr-451	169	5	-	-	PUNCT
ftr-451	169	6	satisfactions20	satisfactions20	NOUN
ftr-451	169	7	definition	definition	NOUN
ftr-451	169	8	is	be	AUX
ftr-451	169	9	either	either	CCONJ
ftr-451	169	10	so	so	ADV
ftr-451	169	11	all	all	ADV
ftr-451	169	12	-	-	PUNCT
ftr-451	169	13	encompassing	encompass	VERB
ftr-451	169	14	as	as	SCONJ
ftr-451	169	15	to	to	PART
ftr-451	169	16	be	be	AUX
ftr-451	169	17	worthless	worthless	ADJ
ftr-451	169	18	,	,	PUNCT
ftr-451	169	19	or	or	CCONJ
ftr-451	169	20	else	else	ADV
ftr-451	169	21	it	it	PRON
ftr-451	169	22	simply	simply	ADV
ftr-451	169	23	re-21	re-21	PUNCT
ftr-451	169	24	states	state	VERB
ftr-451	169	25	the	the	DET
ftr-451	169	26	distinction	distinction	NOUN
ftr-451	169	27	between	between	ADP
ftr-451	169	28	intangible	intangible	ADJ
ftr-451	169	29	benefits	benefit	NOUN
ftr-451	169	30	(	(	PUNCT
ftr-451	169	31	utility	utility	NOUN
ftr-451	169	32	)	)	PUNCT
ftr-451	169	33	and	and	CCONJ
ftr-451	169	34	tangible	tangible	ADJ
ftr-451	169	35	benefits	benefit	NOUN
ftr-451	169	36	(	(	PUNCT
ftr-451	169	37	such	such	ADJ
ftr-451	169	38	as	as	ADP
ftr-451	169	39	accessions	accession	NOUN
ftr-451	169	40	to	to	ADP
ftr-451	169	41	wealth	wealth	NOUN
ftr-451	169	42	)	)	PUNCT
ftr-451	169	43	.	.	PUNCT
ftr-451	170	1	the	the	DET
ftr-451	170	2	second	second	ADJ
ftr-451	170	3	definition	definition	NOUN
ftr-451	170	4	is	be	AUX
ftr-451	170	5	more	more	ADV
ftr-451	170	6	useful	useful	ADJ
ftr-451	170	7	because	because	SCONJ
ftr-451	170	8	it	it	PRON
ftr-451	170	9	focuses	focus	VERB
ftr-451	170	10	on	on	ADP
ftr-451	170	11	a	a	DET
ftr-451	170	12	particular	particular	ADJ
ftr-451	170	13	kind	kind	NOUN
ftr-451	170	14	of	of	ADP
ftr-451	170	15	“	"	PUNCT
ftr-451	170	16	economic	economic	ADJ
ftr-451	170	17	benefit	benefit	NOUN
ftr-451	170	18	,	,	PUNCT
ftr-451	170	19	”	"	PUNCT
ftr-451	170	20	namely	namely	ADV
ftr-451	170	21	,	,	PUNCT
ftr-451	170	22	the	the	DET
ftr-451	170	23	hypothetical	hypothetical	ADJ
ftr-451	170	24	,	,	PUNCT
ftr-451	170	25	cash	cash	NOUN
ftr-451	170	26	income	income	NOUN
ftr-451	170	27	that	that	PRON
ftr-451	170	28	would	would	AUX
ftr-451	170	29	be	be	AUX
ftr-451	170	30	obtained	obtain	VERB
ftr-451	170	31	if	if	SCONJ
ftr-451	170	32	the	the	DET
ftr-451	170	33	person	person	NOUN
ftr-451	170	34	,	,	PUNCT
ftr-451	170	35	contrary	contrary	ADJ
ftr-451	170	36	to	to	ADP
ftr-451	170	37	fact	fact	NOUN
ftr-451	170	38	,	,	PUNCT
ftr-451	170	39	entered	enter	VERB
ftr-451	170	40	the	the	DET
ftr-451	170	41	market	market	NOUN
ftr-451	170	42	and	and	CCONJ
ftr-451	170	43	sold	sell	VERB
ftr-451	170	44	or	or	CCONJ
ftr-451	170	45	rented	rent	VERB
ftr-451	170	46	her	her	PRON
ftr-451	170	47	services	service	NOUN
ftr-451	170	48	,	,	PUNCT
ftr-451	170	49	self	self	NOUN
ftr-451	170	50	-	-	PUNCT
ftr-451	170	51	created	create	VERB
ftr-451	170	52	goods	good	NOUN
ftr-451	170	53	,	,	PUNCT
ftr-451	170	54	or	or	CCONJ
ftr-451	170	55	self	self	NOUN
ftr-451	170	56	-	-	PUNCT
ftr-451	170	57	owned	own	VERB
ftr-451	170	58	assets.22	assets.22	NOUN
ftr-451	170	59	it	it	PRON
ftr-451	170	60	might	might	AUX
ftr-451	170	61	be	be	AUX
ftr-451	170	62	objected	object	VERB
ftr-451	170	63	that	that	SCONJ
ftr-451	170	64	“	"	PUNCT
ftr-451	170	65	income	income	NOUN
ftr-451	170	66	”	"	PUNCT
ftr-451	170	67	is	be	AUX
ftr-451	170	68	something	something	PRON
ftr-451	170	69	that	that	PRON
ftr-451	170	70	is	be	AUX
ftr-451	170	71	objectively	objectively	ADV
ftr-451	170	72	determined	determined	ADJ
ftr-451	170	73	in	in	ADP
ftr-451	170	74	terms	term	NOUN
ftr-451	170	75	of	of	ADP
ftr-451	170	76	market	market	NOUN
ftr-451	170	77	values	value	NOUN
ftr-451	170	78	gleaned	glean	VERB
ftr-451	170	79	from	from	ADP
ftr-451	170	80	actual	actual	ADJ
ftr-451	170	81	market	market	NOUN
ftr-451	170	82	transactions,23	transactions,23	NOUN
ftr-451	170	83	and	and	CCONJ
ftr-451	170	84	that	that	SCONJ
ftr-451	170	85	a	a	DET
ftr-451	170	86	found	find	VERB
ftr-451	170	87	object	object	NOUN
ftr-451	170	88	does	do	AUX
ftr-451	170	89	n’t	not	PART
ftr-451	170	90	fit	fit	VERB
ftr-451	170	91	the	the	DET
ftr-451	170	92	usual	usual	ADJ
ftr-451	170	93	concept	concept	NOUN
ftr-451	170	94	of	of	ADP
ftr-451	170	95	“	"	PUNCT
ftr-451	170	96	market	market	NOUN
ftr-451	170	97	transaction	transaction	NOUN
ftr-451	170	98	,	,	PUNCT
ftr-451	170	99	”	"	PUNCT
ftr-451	170	100	at	at	ADP
ftr-451	170	101	least	least	ADJ
ftr-451	170	102	if	if	SCONJ
ftr-451	170	103	that	that	DET
ftr-451	170	104	term	term	NOUN
ftr-451	170	105	is	be	AUX
ftr-451	170	106	conceived	conceive	VERB
ftr-451	170	107	narrowly	narrowly	ADV
ftr-451	170	108	in	in	ADP
ftr-451	170	109	terms	term	NOUN
ftr-451	170	110	of	of	ADP
ftr-451	170	111	a	a	DET
ftr-451	170	112	bargained	bargain	VERB
ftr-451	170	113	-	-	PUNCT
ftr-451	170	114	for	for	ADP
ftr-451	170	115	quid	quid	ADJ
ftr-451	170	116	pro	pro	X
ftr-451	170	117	quo	quo	NOUN
ftr-451	170	118	.	.	PUNCT
ftr-451	171	1	however	however	ADV
ftr-451	171	2	,	,	PUNCT
ftr-451	171	3	the	the	DET
ftr-451	171	4	market	market	NOUN
ftr-451	171	5	-	-	PUNCT
ftr-451	171	6	transaction	transaction	NOUN
ftr-451	171	7	concept	concept	NOUN
ftr-451	171	8	should	should	AUX
ftr-451	171	9	not	not	PART
ftr-451	171	10	be	be	AUX
ftr-451	171	11	so	so	ADV
ftr-451	171	12	rigidly	rigidly	ADV
ftr-451	171	13	conceived	conceive	VERB
ftr-451	171	14	,	,	PUNCT
ftr-451	171	15	and	and	CCONJ
ftr-451	171	16	in	in	ADP
ftr-451	171	17	any	any	DET
ftr-451	171	18	event	event	NOUN
ftr-451	171	19	it	it	PRON
ftr-451	171	20	is	be	AUX
ftr-451	171	21	distinct	distinct	ADJ
ftr-451	171	22	from	from	ADP
ftr-451	171	23	that	that	PRON
ftr-451	171	24	of	of	ADP
ftr-451	171	25	imputed	impute	VERB
ftr-451	171	26	income	income	NOUN
ftr-451	171	27	.	.	PUNCT
ftr-451	172	1	the	the	DET
ftr-451	172	2	function	function	NOUN
ftr-451	172	3	of	of	ADP
ftr-451	172	4	the	the	DET
ftr-451	172	5	market	market	NOUN
ftr-451	172	6	-	-	PUNCT
ftr-451	172	7	transaction	transaction	NOUN
ftr-451	172	8	idea	idea	NOUN
ftr-451	172	9	is	be	AUX
ftr-451	172	10	(	(	PUNCT
ftr-451	172	11	partly	partly	ADV
ftr-451	172	12	)	)	PUNCT
ftr-451	172	13	to	to	PART
ftr-451	172	14	provide	provide	VERB
ftr-451	172	15	a	a	DET
ftr-451	172	16	common	common	ADJ
ftr-451	172	17	denominator	denominator	NOUN
ftr-451	172	18	for	for	ADP
ftr-451	172	19	the	the	DET
ftr-451	172	20	19	19	NUM
ftr-451	172	21	.	.	PUNCT
ftr-451	173	1	see	see	VERB
ftr-451	173	2	marsh	marsh	PROPN
ftr-451	173	3	,	,	PUNCT
ftr-451	173	4	the	the	DET
ftr-451	173	5	taxation	taxation	NOUN
ftr-451	173	6	of	of	ADP
ftr-451	173	7	imputed	impute	VERB
ftr-451	173	8	income	income	NOUN
ftr-451	173	9	,	,	PUNCT
ftr-451	173	10	58	58	NUM
ftr-451	173	11	pol.sci.q	pol.sci.q	NOUN
ftr-451	173	12	.	.	PROPN
ftr-451	173	13	514	514	NUM
ftr-451	173	14	(	(	PUNCT
ftr-451	173	15	1943	1943	NUM
ftr-451	173	16	)	)	PUNCT
ftr-451	173	17	,	,	PUNCT
ftr-451	173	18	excerpted	excerpt	VERB
ftr-451	173	19	in	in	ADP
ftr-451	173	20	paul	paul	PROPN
ftr-451	173	21	r.	r.	PROPN
ftr-451	173	22	mcdaniel	mcdaniel	PROPN
ftr-451	173	23	,	,	PUNCT
ftr-451	173	24	hugh	hugh	PROPN
ftr-451	173	25	j.	j.	PROPN
ftr-451	173	26	ault	ault	PROPN
ftr-451	173	27	,	,	PUNCT
ftr-451	173	28	martin	martin	PROPN
ftr-451	173	29	j.	j.	PROPN
ftr-451	173	30	mcmahon	mcmahon	PROPN
ftr-451	173	31	,	,	PUNCT
ftr-451	173	32	jr	jr	PROPN
ftr-451	173	33	.	.	PROPN
ftr-451	173	34	&	&	CCONJ
ftr-451	173	35	daniel	daniel	PROPN
ftr-451	173	36	l.	l.	PROPN
ftr-451	173	37	simmons	simmons	PROPN
ftr-451	173	38	,	,	PUNCT
ftr-451	173	39	federal	federal	ADJ
ftr-451	173	40	income	income	NOUN
ftr-451	173	41	taxation	taxation	NOUN
ftr-451	173	42	,	,	PUNCT
ftr-451	173	43	cases	case	NOUN
ftr-451	173	44	and	and	CCONJ
ftr-451	173	45	materials	material	NOUN
ftr-451	173	46	83	83	NUM
ftr-451	173	47	-	-	SYM
ftr-451	173	48	85	85	NUM
ftr-451	173	49	(	(	PUNCT
ftr-451	173	50	4	4	NUM
ftr-451	173	51	ed	ed	NOUN
ftr-451	173	52	.	.	NOUN
ftr-451	173	53	1998	1998	NUM
ftr-451	173	54	)	)	PUNCT
ftr-451	173	55	.	.	PUNCT
ftr-451	174	1	robert	robert	PROPN
ftr-451	174	2	haig	haig	PROPN
ftr-451	174	3	stated	state	VERB
ftr-451	174	4	that	that	SCONJ
ftr-451	174	5	“	"	PUNCT
ftr-451	174	6	income”th	income”th	NOUN
ftr-451	174	7	is	be	AUX
ftr-451	174	8	“	"	PUNCT
ftr-451	174	9	fundamentally	fundamentally	ADV
ftr-451	174	10	”	"	PUNCT
ftr-451	174	11	a	a	DET
ftr-451	174	12	flow	flow	NOUN
ftr-451	174	13	of	of	ADP
ftr-451	174	14	satisfactions	satisfaction	NOUN
ftr-451	174	15	(	(	PUNCT
ftr-451	174	16	utility	utility	NOUN
ftr-451	174	17	)	)	PUNCT
ftr-451	174	18	.	.	PUNCT
ftr-451	175	1	see	see	VERB
ftr-451	175	2	robert	robert	PROPN
ftr-451	175	3	m.	m.	PROPN
ftr-451	175	4	haig	haig	PROPN
ftr-451	175	5	,	,	PUNCT
ftr-451	175	6	the	the	DET
ftr-451	175	7	concept	concept	NOUN
ftr-451	175	8	of	of	ADP
ftr-451	175	9	income	income	NOUN
ftr-451	175	10	–	–	PUNCT
ftr-451	175	11	economic	economic	ADJ
ftr-451	175	12	and	and	CCONJ
ftr-451	175	13	legal	legal	ADJ
ftr-451	175	14	aspects	aspect	NOUN
ftr-451	175	15	(	(	PUNCT
ftr-451	175	16	1921	1921	NUM
ftr-451	175	17	)	)	PUNCT
ftr-451	175	18	,	,	PUNCT
ftr-451	175	19	in	in	ADP
ftr-451	175	20	r.	r.	PROPN
ftr-451	175	21	musgrave	musgrave	PROPN
ftr-451	175	22	and	and	CCONJ
ftr-451	175	23	c.	c.	PROPN
ftr-451	175	24	shoup	shoup	PROPN
ftr-451	175	25	(	(	PUNCT
ftr-451	175	26	eds	eds	PROPN
ftr-451	175	27	.	.	PUNCT
ftr-451	175	28	)	)	PUNCT
ftr-451	176	1	,	,	PUNCT
ftr-451	176	2	readings	reading	NOUN
ftr-451	176	3	in	in	ADP
ftr-451	176	4	the	the	DET
ftr-451	176	5	economics	economic	NOUN
ftr-451	176	6	of	of	ADP
ftr-451	176	7	taxation	taxation	NOUN
ftr-451	176	8	54	54	NUM
ftr-451	176	9	,	,	PUNCT
ftr-451	176	10	55	55	NUM
ftr-451	176	11	(	(	PUNCT
ftr-451	176	12	1938	1938	NUM
ftr-451	176	13	)	)	PUNCT
ftr-451	176	14	.	.	PUNCT
ftr-451	177	1	an	an	DET
ftr-451	177	2	economics	economics	NOUN
ftr-451	177	3	perspective	perspective	NOUN
ftr-451	177	4	is	be	AUX
ftr-451	177	5	necessarily	necessarily	ADV
ftr-451	177	6	concerned	concerned	ADJ
ftr-451	177	7	with	with	ADP
ftr-451	177	8	the	the	DET
ftr-451	177	9	fact	fact	NOUN
ftr-451	177	10	that	that	SCONJ
ftr-451	177	11	the	the	DET
ftr-451	177	12	inevitable	inevitable	ADJ
ftr-451	177	13	exclusion	exclusion	NOUN
ftr-451	177	14	of	of	ADP
ftr-451	177	15	some	some	DET
ftr-451	177	16	satisfactions	satisfaction	NOUN
ftr-451	177	17	from	from	ADP
ftr-451	177	18	the	the	DET
ftr-451	177	19	tax	tax	NOUN
ftr-451	177	20	base	base	NOUN
ftr-451	177	21	regrettably	regrettably	ADV
ftr-451	177	22	tends	tend	VERB
ftr-451	177	23	to	to	PART
ftr-451	177	24	distort	distort	VERB
ftr-451	177	25	economic	economic	ADJ
ftr-451	177	26	behavior	behavior	NOUN
ftr-451	177	27	and	and	CCONJ
ftr-451	177	28	leads	lead	VERB
ftr-451	177	29	to	to	ADP
ftr-451	177	30	deadweight	deadweight	NOUN
ftr-451	177	31	loss	loss	NOUN
ftr-451	177	32	.	.	PUNCT
ftr-451	178	1	it	it	PRON
ftr-451	178	2	does	do	AUX
ftr-451	178	3	not	not	PART
ftr-451	178	4	follow	follow	VERB
ftr-451	178	5	that	that	DET
ftr-451	178	6	income	income	NOUN
ftr-451	178	7	in	in	ADP
ftr-451	178	8	the	the	DET
ftr-451	178	9	legal	legal	ADJ
ftr-451	178	10	sense	sense	NOUN
ftr-451	178	11	equates	equate	VERB
ftr-451	178	12	(	(	PUNCT
ftr-451	178	13	or	or	CCONJ
ftr-451	178	14	should	should	AUX
ftr-451	178	15	equate	equate	VERB
ftr-451	178	16	)	)	PUNCT
ftr-451	178	17	with	with	ADP
ftr-451	178	18	“	"	PUNCT
ftr-451	178	19	flow	flow	NOUN
ftr-451	178	20	of	of	ADP
ftr-451	178	21	satisfactions	satisfaction	NOUN
ftr-451	178	22	.	.	PUNCT
ftr-451	178	23	”	"	PUNCT
ftr-451	179	1	thus	thus	ADV
ftr-451	179	2	,	,	PUNCT
ftr-451	179	3	even	even	ADV
ftr-451	179	4	the	the	DET
ftr-451	179	5	utilitarian	utilitarian	ADJ
ftr-451	179	6	tax	tax	NOUN
ftr-451	179	7	tradition	tradition	NOUN
ftr-451	179	8	generally	generally	ADV
ftr-451	179	9	concedes	concede	VERB
ftr-451	179	10	that	that	SCONJ
ftr-451	179	11	(	(	PUNCT
ftr-451	179	12	1	1	X
ftr-451	179	13	)	)	PUNCT
ftr-451	179	14	consumption	consumption	NOUN
ftr-451	179	15	is	be	AUX
ftr-451	179	16	measured	measure	VERB
ftr-451	179	17	by	by	ADP
ftr-451	179	18	market	market	NOUN
ftr-451	179	19	value	value	NOUN
ftr-451	179	20	(	(	PUNCT
ftr-451	179	21	not	not	PART
ftr-451	179	22	subjective	subjective	ADJ
ftr-451	179	23	value	value	NOUN
ftr-451	179	24	)	)	PUNCT
ftr-451	179	25	,	,	PUNCT
ftr-451	179	26	and	and	CCONJ
ftr-451	179	27	(	(	PUNCT
ftr-451	179	28	2	2	X
ftr-451	179	29	)	)	PUNCT
ftr-451	179	30	only	only	ADV
ftr-451	179	31	satisfactions	satisfaction	NOUN
ftr-451	179	32	obtained	obtain	VERB
ftr-451	179	33	in	in	ADP
ftr-451	179	34	market	market	NOUN
ftr-451	179	35	transactions	transaction	NOUN
ftr-451	179	36	are	be	AUX
ftr-451	179	37	to	to	PART
ftr-451	179	38	be	be	AUX
ftr-451	179	39	counted	count	VERB
ftr-451	179	40	.	.	PUNCT
ftr-451	180	1	see	see	VERB
ftr-451	180	2	daniel	daniel	PROPN
ftr-451	180	3	n.	n.	PROPN
ftr-451	180	4	shaviro	shaviro	PROPN
ftr-451	180	5	,	,	PUNCT
ftr-451	180	6	an	an	DET
ftr-451	180	7	efficiency	efficiency	NOUN
ftr-451	180	8	analysis	analysis	NOUN
ftr-451	180	9	of	of	ADP
ftr-451	180	10	realization	realization	NOUN
ftr-451	180	11	and	and	CCONJ
ftr-451	180	12	recognition	recognition	NOUN
ftr-451	180	13	rules	rule	NOUN
ftr-451	180	14	under	under	ADP
ftr-451	180	15	the	the	DET
ftr-451	180	16	federal	federal	ADJ
ftr-451	180	17	income	income	NOUN
ftr-451	180	18	tax	tax	NOUN
ftr-451	180	19	,	,	PUNCT
ftr-451	180	20	48	48	NUM
ftr-451	180	21	tax	tax	NOUN
ftr-451	180	22	l.	l.	PROPN
ftr-451	180	23	rev	rev	PROPN
ftr-451	180	24	.	.	PROPN
ftr-451	180	25	1	1	NUM
ftr-451	180	26	,	,	PUNCT
ftr-451	180	27	7	7	NUM
ftr-451	180	28	-	-	SYM
ftr-451	180	29	10	10	NUM
ftr-451	180	30	(	(	PUNCT
ftr-451	180	31	1992	1992	NUM
ftr-451	180	32	)	)	PUNCT
ftr-451	180	33	.	.	PUNCT
ftr-451	181	1	the	the	DET
ftr-451	181	2	ability	ability	NOUN
ftr-451	181	3	-	-	PUNCT
ftr-451	181	4	to	to	ADP
ftr-451	181	5	-	-	PUNCT
ftr-451	181	6	pay	pay	NOUN
ftr-451	181	7	norm	norm	NOUN
ftr-451	181	8	would	would	AUX
ftr-451	181	9	not	not	PART
ftr-451	181	10	include	include	VERB
ftr-451	181	11	imputed	impute	VERB
ftr-451	181	12	income	income	NOUN
ftr-451	181	13	in	in	ADP
ftr-451	181	14	the	the	DET
ftr-451	181	15	tax	tax	NOUN
ftr-451	181	16	base	base	NOUN
ftr-451	181	17	because	because	SCONJ
ftr-451	181	18	satisfactions	satisfaction	NOUN
ftr-451	181	19	are	be	AUX
ftr-451	181	20	not	not	PART
ftr-451	181	21	“	"	PUNCT
ftr-451	181	22	wealth	wealth	NOUN
ftr-451	181	23	.	.	PUNCT
ftr-451	181	24	”	"	PUNCT
ftr-451	182	1	see	see	VERB
ftr-451	182	2	chancellor	chancellor	PROPN
ftr-451	182	3	thomas	thomas	PROPN
ftr-451	182	4	,	,	PUNCT
ftr-451	182	5	imputed	impute	VERB
ftr-451	182	6	income	income	NOUN
ftr-451	182	7	and	and	CCONJ
ftr-451	182	8	the	the	DET
ftr-451	182	9	ideal	ideal	ADJ
ftr-451	182	10	income	income	NOUN
ftr-451	182	11	tax	tax	NOUN
ftr-451	182	12	,	,	PUNCT
ftr-451	182	13	67	67	NUM
ftr-451	182	14	or	or	CCONJ
ftr-451	182	15	.	.	PUNCT
ftr-451	183	1	l.	l.	PROPN
ftr-451	183	2	rev	rev	PROPN
ftr-451	183	3	.	.	PROPN
ftr-451	184	1	519	519	NUM
ftr-451	184	2	(	(	PUNCT
ftr-451	184	3	1988	1988	NUM
ftr-451	184	4	)	)	PUNCT
ftr-451	184	5	(	(	PUNCT
ftr-451	184	6	arguing	argue	VERB
ftr-451	184	7	that	that	SCONJ
ftr-451	184	8	the	the	DET
ftr-451	184	9	tax	tax	NOUN
ftr-451	184	10	base	base	NOUN
ftr-451	184	11	should	should	AUX
ftr-451	184	12	not	not	PART
ftr-451	184	13	be	be	AUX
ftr-451	184	14	defined	define	VERB
ftr-451	184	15	with	with	ADP
ftr-451	184	16	reference	reference	NOUN
ftr-451	184	17	to	to	ADP
ftr-451	184	18	utility	utility	NOUN
ftr-451	184	19	)	)	PUNCT
ftr-451	184	20	.	.	PUNCT
ftr-451	185	1	of	of	ADP
ftr-451	185	2	course	course	NOUN
ftr-451	185	3	,	,	PUNCT
ftr-451	185	4	one	one	PRON
ftr-451	185	5	might	might	AUX
ftr-451	185	6	view	view	VERB
ftr-451	185	7	ability	ability	NOUN
ftr-451	185	8	-	-	PUNCT
ftr-451	185	9	to	to	AUX
ftr-451	185	10	-	-	PUNCT
ftr-451	185	11	pay	pay	VERB
ftr-451	185	12	in	in	ADP
ftr-451	185	13	terms	term	NOUN
ftr-451	185	14	of	of	ADP
ftr-451	185	15	income	income	NOUN
ftr-451	185	16	-	-	PUNCT
ftr-451	185	17	producing	produce	VERB
ftr-451	185	18	capacity	capacity	NOUN
ftr-451	185	19	rather	rather	ADV
ftr-451	185	20	than	than	ADP
ftr-451	185	21	in	in	ADP
ftr-451	185	22	terms	term	NOUN
ftr-451	185	23	of	of	ADP
ftr-451	185	24	actual	actual	ADJ
ftr-451	185	25	wealth	wealth	NOUN
ftr-451	185	26	outcomes	outcome	NOUN
ftr-451	185	27	.	.	PUNCT
ftr-451	186	1	but	but	CCONJ
ftr-451	186	2	this	this	DET
ftr-451	186	3	approach	approach	NOUN
ftr-451	186	4	,	,	PUNCT
ftr-451	186	5	which	which	PRON
ftr-451	186	6	would	would	AUX
ftr-451	186	7	(	(	PUNCT
ftr-451	186	8	inter	inter	ADJ
ftr-451	186	9	alia	alia	NOUN
ftr-451	186	10	)	)	PUNCT
ftr-451	186	11	tax	tax	NOUN
ftr-451	186	12	the	the	DET
ftr-451	186	13	acquisition	acquisition	NOUN
ftr-451	186	14	of	of	ADP
ftr-451	186	15	human	human	ADJ
ftr-451	186	16	capital	capital	NOUN
ftr-451	186	17	,	,	PUNCT
ftr-451	186	18	is	be	AUX
ftr-451	186	19	considered	consider	VERB
ftr-451	186	20	too	too	ADV
ftr-451	186	21	extreme	extreme	ADJ
ftr-451	186	22	in	in	ADP
ftr-451	186	23	its	its	PRON
ftr-451	186	24	imposition	imposition	NOUN
ftr-451	186	25	of	of	ADP
ftr-451	186	26	economic	economic	ADJ
ftr-451	186	27	norms	norm	NOUN
ftr-451	186	28	on	on	ADP
ftr-451	186	29	human	human	ADJ
ftr-451	186	30	conduct	conduct	NOUN
ftr-451	186	31	.	.	PUNCT
ftr-451	187	1	20	20	NUM
ftr-451	187	2	.	.	PUNCT
ftr-451	188	1	henry	henry	PROPN
ftr-451	188	2	simons	simons	PROPN
ftr-451	188	3	,	,	PUNCT
ftr-451	188	4	in	in	ADP
ftr-451	188	5	noting	note	VERB
ftr-451	188	6	the	the	DET
ftr-451	188	7	difficulty	difficulty	NOUN
ftr-451	188	8	in	in	ADP
ftr-451	188	9	ascertaining	ascertain	VERB
ftr-451	188	10	what	what	PRON
ftr-451	188	11	might	might	AUX
ftr-451	188	12	be	be	AUX
ftr-451	188	13	an	an	DET
ftr-451	188	14	“	"	PUNCT
ftr-451	188	15	economic	economic	ADJ
ftr-451	188	16	”	"	PUNCT
ftr-451	188	17	gain	gain	NOUN
ftr-451	188	18	,	,	PUNCT
ftr-451	188	19	compared	compare	VERB
ftr-451	188	20	self	self	NOUN
ftr-451	188	21	-	-	PUNCT
ftr-451	188	22	grown	grow	VERB
ftr-451	188	23	crops	crop	NOUN
ftr-451	188	24	,	,	PUNCT
ftr-451	188	25	a	a	DET
ftr-451	188	26	self	self	NOUN
ftr-451	188	27	-	-	PUNCT
ftr-451	188	28	grown	grow	VERB
ftr-451	188	29	flower	flower	NOUN
ftr-451	188	30	garden	garden	NOUN
ftr-451	188	31	,	,	PUNCT
ftr-451	188	32	and	and	CCONJ
ftr-451	188	33	self	self	NOUN
ftr-451	188	34	-	-	PUNCT
ftr-451	188	35	provided	provide	VERB
ftr-451	188	36	services	service	NOUN
ftr-451	188	37	.	.	PUNCT
ftr-451	189	1	see	see	VERB
ftr-451	189	2	h.	h.	PROPN
ftr-451	189	3	simons	simons	PROPN
ftr-451	189	4	,	,	PUNCT
ftr-451	189	5	personal	personal	ADJ
ftr-451	189	6	income	income	NOUN
ftr-451	189	7	taxation	taxation	NOUN
ftr-451	189	8	51	51	NUM
ftr-451	189	9	-	-	SYM
ftr-451	189	10	52	52	NUM
ftr-451	189	11	(	(	PUNCT
ftr-451	189	12	1938	1938	NUM
ftr-451	189	13	)	)	PUNCT
ftr-451	189	14	.	.	PUNCT
ftr-451	190	1	21	21	NUM
ftr-451	190	2	.	.	PUNCT
ftr-451	191	1	see	see	VERB
ftr-451	191	2	i	i	PRON
ftr-451	191	3	d.	d.	PROPN
ftr-451	191	4	at	at	ADP
ftr-451	191	5	50	50	NUM
ftr-451	191	6	-	-	SYM
ftr-451	191	7	56	56	NUM
ftr-451	191	8	(	(	PUNCT
ftr-451	191	9	rejecting	reject	VERB
ftr-451	191	10	a	a	DET
ftr-451	191	11	“	"	PUNCT
ftr-451	191	12	flow	flow	NOUN
ftr-451	191	13	of	of	ADP
ftr-451	191	14	satisfactions	satisfaction	NOUN
ftr-451	191	15	”	"	PUNCT
ftr-451	191	16	approach	approach	NOUN
ftr-451	191	17	to	to	ADP
ftr-451	191	18	income	income	NOUN
ftr-451	191	19	but	but	CCONJ
ftr-451	191	20	acknowledging	acknowledge	VERB
ftr-451	191	21	the	the	DET
ftr-451	191	22	problems	problem	NOUN
ftr-451	191	23	in	in	ADP
ftr-451	191	24	defining	define	VERB
ftr-451	191	25	“	"	PUNCT
ftr-451	191	26	income	income	NOUN
ftr-451	191	27	”	"	PUNCT
ftr-451	191	28	in	in	ADP
ftr-451	191	29	terms	term	NOUN
ftr-451	191	30	of	of	ADP
ftr-451	191	31	“	"	PUNCT
ftr-451	191	32	economic	economic	ADJ
ftr-451	191	33	”	"	PUNCT
ftr-451	191	34	gain	gain	NOUN
ftr-451	191	35	)	)	PUNCT
ftr-451	191	36	.	.	PUNCT
ftr-451	192	1	22	22	NUM
ftr-451	192	2	.	.	PUNCT
ftr-451	193	1	see	see	VERB
ftr-451	193	2	chancellor	chancellor	NOUN
ftr-451	193	3	,	,	PUNCT
ftr-451	193	4	supra	supra	PROPN
ftr-451	193	5	note	note	PROPN
ftr-451	193	6	19	19	NUM
ftr-451	193	7	,	,	PUNCT
ftr-451	193	8	at	at	ADP
ftr-451	193	9	567	567	NUM
ftr-451	193	10	-	-	SYM
ftr-451	193	11	69	69	NUM
ftr-451	193	12	.	.	PUNCT
ftr-451	194	1	for	for	ADP
ftr-451	194	2	example	example	NOUN
ftr-451	194	3	,	,	PUNCT
ftr-451	194	4	the	the	DET
ftr-451	194	5	so	so	ADV
ftr-451	194	6	-	-	PUNCT
ftr-451	194	7	called	call	VERB
ftr-451	194	8	“	"	PUNCT
ftr-451	194	9	imputed	impute	VERB
ftr-451	194	10	interest	interest	NOUN
ftr-451	194	11	”	"	PUNCT
ftr-451	194	12	on	on	ADP
ftr-451	194	13	below	below	ADP
ftr-451	194	14	-	-	PUNCT
ftr-451	194	15	market	market	NOUN
ftr-451	194	16	loans	loan	NOUN
ftr-451	194	17	subject	subject	ADJ
ftr-451	194	18	to	to	ADP
ftr-451	194	19	irc	irc	PROPN
ftr-451	194	20	§	§	PROPN
ftr-451	194	21	7872	7872	NUM
ftr-451	194	22	is	be	AUX
ftr-451	194	23	not	not	PART
ftr-451	194	24	imputed	impute	VERB
ftr-451	194	25	(	(	PUNCT
ftr-451	194	26	hypothetical	hypothetical	ADJ
ftr-451	194	27	)	)	PUNCT
ftr-451	194	28	.	.	PUNCT
ftr-451	195	1	rather	rather	ADV
ftr-451	195	2	,	,	PUNCT
ftr-451	195	3	it	it	PRON
ftr-451	195	4	represents	represent	VERB
ftr-451	195	5	real	real	ADJ
ftr-451	195	6	gain	gain	NOUN
ftr-451	195	7	on	on	ADP
ftr-451	195	8	the	the	DET
ftr-451	195	9	investment	investment	NOUN
ftr-451	195	10	component	component	NOUN
ftr-451	195	11	of	of	ADP
ftr-451	195	12	the	the	DET
ftr-451	195	13	loan	loan	NOUN
ftr-451	195	14	.	.	PUNCT
ftr-451	196	1	a	a	DET
ftr-451	196	2	below	below	ADP
ftr-451	196	3	-	-	PUNCT
ftr-451	196	4	market	market	NOUN
ftr-451	196	5	loan	loan	NOUN
ftr-451	196	6	consists	consist	VERB
ftr-451	196	7	of	of	ADP
ftr-451	196	8	(	(	PUNCT
ftr-451	196	9	1	1	X
ftr-451	196	10	)	)	PUNCT
ftr-451	196	11	a	a	DET
ftr-451	196	12	“	"	PUNCT
ftr-451	196	13	transfer	transfer	NOUN
ftr-451	196	14	”	"	PUNCT
ftr-451	196	15	(	(	PUNCT
ftr-451	196	16	or	or	CCONJ
ftr-451	196	17	“	"	PUNCT
ftr-451	196	18	expense	expense	NOUN
ftr-451	196	19	”	"	PUNCT
ftr-451	196	20	)	)	PUNCT
ftr-451	196	21	component	component	NOUN
ftr-451	196	22	(	(	PUNCT
ftr-451	196	23	excess	excess	NOUN
ftr-451	196	24	of	of	ADP
ftr-451	196	25	loan	loan	NOUN
ftr-451	196	26	over	over	ADP
ftr-451	196	27	present	present	ADJ
ftr-451	196	28	value	value	NOUN
ftr-451	196	29	of	of	ADP
ftr-451	196	30	repayment	repayment	NOUN
ftr-451	196	31	obligation	obligation	NOUN
ftr-451	196	32	)	)	PUNCT
ftr-451	196	33	and	and	CCONJ
ftr-451	196	34	(	(	PUNCT
ftr-451	196	35	2	2	X
ftr-451	196	36	)	)	PUNCT
ftr-451	196	37	an	an	DET
ftr-451	196	38	“	"	PUNCT
ftr-451	196	39	investment	investment	NOUN
ftr-451	196	40	”	"	PUNCT
ftr-451	196	41	(	(	PUNCT
ftr-451	196	42	capital	capital	NOUN
ftr-451	196	43	expenditure	expenditure	NOUN
ftr-451	196	44	)	)	PUNCT
ftr-451	196	45	component	component	NOUN
ftr-451	196	46	(	(	PUNCT
ftr-451	196	47	equal	equal	ADJ
ftr-451	196	48	to	to	ADP
ftr-451	196	49	the	the	DET
ftr-451	196	50	present	present	ADJ
ftr-451	196	51	value	value	NOUN
ftr-451	196	52	of	of	ADP
ftr-451	196	53	the	the	DET
ftr-451	196	54	repayment	repayment	NOUN
ftr-451	196	55	obligation	obligation	NOUN
ftr-451	196	56	)	)	PUNCT
ftr-451	196	57	.	.	PUNCT
ftr-451	197	1	the	the	DET
ftr-451	197	2	excess	excess	NOUN
ftr-451	197	3	of	of	ADP
ftr-451	197	4	the	the	DET
ftr-451	197	5	repayment	repayment	NOUN
ftr-451	197	6	amount	amount	NOUN
ftr-451	197	7	over	over	ADP
ftr-451	197	8	the	the	DET
ftr-451	197	9	present	present	ADJ
ftr-451	197	10	value	value	NOUN
ftr-451	197	11	thereof	thereof	ADV
ftr-451	197	12	is	be	AUX
ftr-451	197	13	economic	economic	ADJ
ftr-451	197	14	gain	gain	NOUN
ftr-451	197	15	that	that	PRON
ftr-451	197	16	is	be	AUX
ftr-451	197	17	“	"	PUNCT
ftr-451	197	18	realized	realize	VERB
ftr-451	197	19	”	"	PUNCT
ftr-451	197	20	(	(	PUNCT
ftr-451	197	21	as	as	ADP
ftr-451	197	22	original	original	ADJ
ftr-451	197	23	issue	issue	NOUN
ftr-451	197	24	discount	discount	NOUN
ftr-451	197	25	)	)	PUNCT
ftr-451	197	26	with	with	ADP
ftr-451	197	27	the	the	DET
ftr-451	197	28	passage	passage	NOUN
ftr-451	197	29	of	of	ADP
ftr-451	197	30	time	time	NOUN
ftr-451	197	31	.	.	PUNCT
ftr-451	198	1	23	23	NUM
ftr-451	198	2	.	.	PUNCT
ftr-451	199	1	see	see	VERB
ftr-451	199	2	supra	supra	PROPN
ftr-451	199	3	note	note	PROPN
ftr-451	199	4	19	19	NUM
ftr-451	199	5	.	.	NOUN
ftr-451	199	6	2000	2000	NUM
ftr-451	199	7	]	]	PUNCT
ftr-451	199	8	applying	apply	VERB
ftr-451	199	9	the	the	DET
ftr-451	199	10	“	"	PUNCT
ftr-451	199	11	claim	claim	NOUN
ftr-451	199	12	of	of	ADP
ftr-451	199	13	right	right	ADJ
ftr-451	199	14	doctrine	doctrine	NOUN
ftr-451	199	15	”	"	PUNCT
ftr-451	199	16	to	to	PART
ftr-451	199	17	found	find	VERB
ftr-451	199	18	objects	object	VERB
ftr-451	199	19	693	693	NUM
ftr-451	199	20	exclusions	exclusion	NOUN
ftr-451	199	21	for	for	ADP
ftr-451	199	22	intangible	intangible	ADJ
ftr-451	199	23	(	(	PUNCT
ftr-451	199	24	psychic	psychic	ADJ
ftr-451	199	25	)	)	PUNCT
ftr-451	199	26	benefits	benefit	NOUN
ftr-451	199	27	and	and	CCONJ
ftr-451	199	28	hypothetical	hypothetical	ADJ
ftr-451	199	29	(	(	PUNCT
ftr-451	199	30	imputed	imputed	ADJ
ftr-451	199	31	)	)	PUNCT
ftr-451	199	32	income	income	NOUN
ftr-451	199	33	.	.	PUNCT
ftr-451	200	1	although	although	SCONJ
ftr-451	200	2	excluded	exclude	VERB
ftr-451	200	3	psychic	psychic	ADJ
ftr-451	200	4	benefits	benefit	NOUN
ftr-451	200	5	and	and	CCONJ
ftr-451	200	6	imputed	impute	VERB
ftr-451	200	7	income	income	NOUN
ftr-451	200	8	can	can	AUX
ftr-451	200	9	be	be	AUX
ftr-451	200	10	characterized	characterize	VERB
ftr-451	200	11	as	as	ADP
ftr-451	200	12	“	"	PUNCT
ftr-451	200	13	non	non	ADJ
ftr-451	200	14	-	-	ADJ
ftr-451	200	15	market	market	ADJ
ftr-451	200	16	”	"	PUNCT
ftr-451	200	17	benefits	benefit	NOUN
ftr-451	200	18	,	,	PUNCT
ftr-451	200	19	it	it	PRON
ftr-451	200	20	does	do	AUX
ftr-451	200	21	not	not	PART
ftr-451	200	22	logically	logically	ADV
ftr-451	200	23	follow	follow	VERB
ftr-451	200	24	that	that	SCONJ
ftr-451	200	25	all	all	DET
ftr-451	200	26	non	non	ADJ
ftr-451	200	27	-	-	ADJ
ftr-451	200	28	market	market	ADJ
ftr-451	200	29	benefits	benefit	NOUN
ftr-451	200	30	are	be	AUX
ftr-451	200	31	per	per	ADP
ftr-451	200	32	se	se	X
ftr-451	200	33	exempt	exempt	ADJ
ftr-451	200	34	from	from	ADP
ftr-451	200	35	tax	tax	NOUN
ftr-451	200	36	.	.	PUNCT
ftr-451	201	1	the	the	DET
ftr-451	201	2	market	market	NOUN
ftr-451	201	3	-	-	PUNCT
ftr-451	201	4	transaction	transaction	NOUN
ftr-451	201	5	concept	concept	NOUN
ftr-451	201	6	does	do	AUX
ftr-451	201	7	not	not	PART
ftr-451	201	8	preclude	preclude	VERB
ftr-451	201	9	evaluating	evaluate	VERB
ftr-451	201	10	tax	tax	NOUN
ftr-451	201	11	issues	issue	NOUN
ftr-451	201	12	on	on	ADP
ftr-451	201	13	their	their	PRON
ftr-451	201	14	merits	merit	NOUN
ftr-451	201	15	.	.	PUNCT
ftr-451	202	1	obtaining	obtain	VERB
ftr-451	202	2	a	a	DET
ftr-451	202	3	windfall	windfall	NOUN
ftr-451	202	4	found	find	VERB
ftr-451	202	5	object	object	NOUN
ftr-451	202	6	is	be	AUX
ftr-451	202	7	distinguishable	distinguishable	ADJ
ftr-451	202	8	from	from	ADP
ftr-451	202	9	psychic	psychic	ADJ
ftr-451	202	10	income	income	NOUN
ftr-451	202	11	and	and	CCONJ
ftr-451	202	12	imputed	impute	VERB
ftr-451	202	13	income	income	NOUN
ftr-451	202	14	in	in	ADP
ftr-451	202	15	being	be	AUX
ftr-451	202	16	a	a	DET
ftr-451	202	17	tangible	tangible	ADJ
ftr-451	202	18	accession	accession	NOUN
ftr-451	202	19	to	to	ADP
ftr-451	202	20	wealth.24	wealth.24	PROPN
ftr-451	202	21	income	income	NOUN
ftr-451	202	22	does	do	AUX
ftr-451	202	23	not	not	PART
ftr-451	202	24	cease	cease	VERB
ftr-451	202	25	to	to	PART
ftr-451	202	26	be	be	AUX
ftr-451	202	27	“	"	PUNCT
ftr-451	202	28	income	income	NOUN
ftr-451	202	29	”	"	PUNCT
ftr-451	202	30	just	just	ADV
ftr-451	202	31	because	because	SCONJ
ftr-451	202	32	the	the	DET
ftr-451	202	33	transferor	transferor	NOUN
ftr-451	202	34	or	or	CCONJ
ftr-451	202	35	payor	payor	NOUN
ftr-451	202	36	of	of	ADP
ftr-451	202	37	cash	cash	NOUN
ftr-451	202	38	or	or	CCONJ
ftr-451	202	39	wealth	wealth	NOUN
ftr-451	202	40	can	can	AUX
ftr-451	202	41	not	not	PART
ftr-451	202	42	be	be	AUX
ftr-451	202	43	identified	identify	VERB
ftr-451	202	44	.	.	PUNCT
ftr-451	203	1	positive	positive	ADJ
ftr-451	203	2	law	law	NOUN
ftr-451	203	3	,	,	PUNCT
ftr-451	203	4	whether	whether	SCONJ
ftr-451	203	5	the	the	DET
ftr-451	203	6	code,25	code,25	NOUN
ftr-451	203	7	the	the	DET
ftr-451	203	8	regulations	regulation	NOUN
ftr-451	203	9	,	,	PUNCT
ftr-451	203	10	or	or	CCONJ
ftr-451	203	11	the	the	DET
ftr-451	203	12	supreme	supreme	PROPN
ftr-451	203	13	court	court	PROPN
ftr-451	203	14	in	in	ADP
ftr-451	203	15	glenshaw	glenshaw	ADJ
ftr-451	203	16	glass	glass	NOUN
ftr-451	203	17	,	,	PUNCT
ftr-451	203	18	rejects	reject	VERB
ftr-451	203	19	the	the	DET
ftr-451	203	20	idea26	idea26	NOUN
ftr-451	203	21	27	27	NUM
ftr-451	203	22	that	that	SCONJ
ftr-451	203	23	an	an	DET
ftr-451	203	24	idiosyncratic	idiosyncratic	ADJ
ftr-451	203	25	source	source	NOUN
ftr-451	203	26	negates	negate	VERB
ftr-451	203	27	the	the	DET
ftr-451	203	28	existence	existence	NOUN
ftr-451	203	29	of	of	ADP
ftr-451	203	30	gross	gross	ADJ
ftr-451	203	31	income	income	NOUN
ftr-451	203	32	.	.	PUNCT
ftr-451	204	1	in	in	ADP
ftr-451	204	2	sum	sum	NOUN
ftr-451	204	3	,	,	PUNCT
ftr-451	204	4	zelenak	zelenak	NOUN
ftr-451	204	5	and	and	CCONJ
ftr-451	204	6	mcmahon	mcmahon	PROPN
ftr-451	204	7	have	have	AUX
ftr-451	204	8	not	not	PART
ftr-451	204	9	made	make	VERB
ftr-451	204	10	a	a	DET
ftr-451	204	11	case	case	NOUN
ftr-451	204	12	for	for	ADP
ftr-451	204	13	equating	equate	VERB
ftr-451	204	14	income	income	NOUN
ftr-451	204	15	with	with	ADP
ftr-451	204	16	cash	cash	NOUN
ftr-451	204	17	.	.	PUNCT
ftr-451	205	1	from	from	ADP
ftr-451	205	2	the	the	DET
ftr-451	205	3	policy	policy	NOUN
ftr-451	205	4	angle	angle	NOUN
ftr-451	205	5	,	,	PUNCT
ftr-451	205	6	tax	tax	NOUN
ftr-451	205	7	issues	issue	NOUN
ftr-451	205	8	are	be	AUX
ftr-451	205	9	not	not	PART
ftr-451	205	10	properly	properly	ADV
ftr-451	205	11	resolved	resolve	VERB
ftr-451	205	12	simply	simply	ADV
ftr-451	205	13	by	by	ADP
ftr-451	205	14	invoking	invoke	VERB
ftr-451	205	15	such	such	ADJ
ftr-451	205	16	broad	broad	ADJ
ftr-451	205	17	concepts	concept	NOUN
ftr-451	205	18	as	as	ADP
ftr-451	205	19	“	"	PUNCT
ftr-451	205	20	imputed	imputed	ADJ
ftr-451	205	21	income	income	NOUN
ftr-451	205	22	”	"	PUNCT
ftr-451	205	23	and	and	CCONJ
ftr-451	205	24	“	"	PUNCT
ftr-451	205	25	market	market	NOUN
ftr-451	205	26	transaction	transaction	NOUN
ftr-451	205	27	.	.	PUNCT
ftr-451	205	28	”	"	PUNCT
ftr-451	206	1	that	that	SCONJ
ftr-451	206	2	the	the	DET
ftr-451	206	3	income	income	NOUN
ftr-451	206	4	tax	tax	NOUN
ftr-451	206	5	base	base	NOUN
ftr-451	206	6	has	have	AUX
ftr-451	206	7	been	be	AUX
ftr-451	206	8	,	,	PUNCT
ftr-451	206	9	and	and	CCONJ
ftr-451	206	10	perhaps	perhaps	ADV
ftr-451	206	11	should	should	AUX
ftr-451	206	12	be	be	AUX
ftr-451	206	13	,	,	PUNCT
ftr-451	206	14	modified	modify	VERB
ftr-451	206	15	to	to	PART
ftr-451	206	16	take	take	VERB
ftr-451	206	17	into	into	ADP
ftr-451	206	18	account	account	NOUN
ftr-451	206	19	practical	practical	ADJ
ftr-451	206	20	concerns	concern	NOUN
ftr-451	206	21	such	such	ADJ
ftr-451	206	22	as	as	ADP
ftr-451	206	23	difficulty	difficulty	NOUN
ftr-451	206	24	or	or	CCONJ
ftr-451	206	25	impossibility	impossibility	NOUN
ftr-451	206	26	of	of	ADP
ftr-451	206	27	valuation	valuation	NOUN
ftr-451	206	28	and	and	CCONJ
ftr-451	206	29	nonliquidity	nonliquidity	NOUN
ftr-451	206	30	is	be	AUX
ftr-451	206	31	commonplace	commonplace	ADJ
ftr-451	206	32	.	.	PUNCT
ftr-451	207	1	but	but	CCONJ
ftr-451	207	2	practical28	practical28	PROPN
ftr-451	207	3	concerns	concern	NOUN
ftr-451	207	4	do	do	AUX
ftr-451	207	5	not	not	PART
ftr-451	207	6	automatically	automatically	ADV
ftr-451	207	7	trump	trump	VERB
ftr-451	207	8	other	other	ADJ
ftr-451	207	9	norms	norm	NOUN
ftr-451	207	10	.	.	PUNCT
ftr-451	208	1	nevertheless	nevertheless	ADV
ftr-451	208	2	,	,	PUNCT
ftr-451	208	3	insofar	insofar	ADV
ftr-451	208	4	as	as	ADP
ftr-451	208	5	zelenak	zelenak	NOUN
ftr-451	208	6	and	and	CCONJ
ftr-451	208	7	mcmahon	mcmahon	PROPN
ftr-451	208	8	are	be	AUX
ftr-451	208	9	arguing	argue	VERB
ftr-451	208	10	that	that	SCONJ
ftr-451	208	11	practical	practical	ADJ
ftr-451	208	12	concerns	concern	NOUN
ftr-451	208	13	should	should	AUX
ftr-451	208	14	be	be	AUX
ftr-451	208	15	taken	take	VERB
ftr-451	208	16	seriously	seriously	ADV
ftr-451	208	17	,	,	PUNCT
ftr-451	208	18	i	i	PRON
ftr-451	208	19	would	would	AUX
ftr-451	208	20	not	not	PART
ftr-451	208	21	only	only	ADV
ftr-451	208	22	concur	concur	VERB
ftr-451	208	23	but	but	CCONJ
ftr-451	208	24	advance	advance	VERB
ftr-451	208	25	the	the	DET
ftr-451	208	26	point	point	NOUN
ftr-451	208	27	a	a	DET
ftr-451	208	28	step	step	NOUN
ftr-451	208	29	further	far	ADV
ftr-451	208	30	:	:	PUNCT
ftr-451	208	31	accommodation	accommodation	NOUN
ftr-451	208	32	to	to	ADP
ftr-451	208	33	practical	practical	ADJ
ftr-451	208	34	considerations	consideration	NOUN
ftr-451	208	35	should	should	AUX
ftr-451	208	36	not	not	PART
ftr-451	208	37	be	be	AUX
ftr-451	208	38	viewed	view	VERB
ftr-451	208	39	as	as	ADP
ftr-451	208	40	a	a	DET
ftr-451	208	41	“	"	PUNCT
ftr-451	208	42	retreat	retreat	NOUN
ftr-451	208	43	”	"	PUNCT
ftr-451	208	44	from	from	ADP
ftr-451	208	45	“	"	PUNCT
ftr-451	208	46	principle	principle	NOUN
ftr-451	208	47	,	,	PUNCT
ftr-451	208	48	”	"	PUNCT
ftr-451	208	49	but	but	CCONJ
ftr-451	208	50	rather	rather	ADV
ftr-451	208	51	as	as	ADP
ftr-451	208	52	a	a	DET
ftr-451	208	53	“	"	PUNCT
ftr-451	208	54	shift	shift	NOUN
ftr-451	208	55	”	"	PUNCT
ftr-451	208	56	to	to	ADP
ftr-451	208	57	a	a	DET
ftr-451	208	58	different	different	ADJ
ftr-451	208	59	kind	kind	NOUN
ftr-451	208	60	of	of	ADP
ftr-451	208	61	principle	principle	NOUN
ftr-451	208	62	,	,	PUNCT
ftr-451	208	63	namely	namely	ADV
ftr-451	208	64	,	,	PUNCT
ftr-451	208	65	a	a	DET
ftr-451	208	66	“	"	PUNCT
ftr-451	208	67	legal	legal	ADJ
ftr-451	208	68	”	"	PUNCT
ftr-451	208	69	(	(	PUNCT
ftr-451	208	70	as	as	SCONJ
ftr-451	208	71	opposed	oppose	VERB
ftr-451	208	72	to	to	ADP
ftr-451	208	73	“	"	PUNCT
ftr-451	208	74	economic	economic	ADJ
ftr-451	208	75	”	"	PUNCT
ftr-451	208	76	or	or	CCONJ
ftr-451	208	77	“	"	PUNCT
ftr-451	208	78	fairness	fairness	NOUN
ftr-451	208	79	”	"	PUNCT
ftr-451	208	80	)	)	PUNCT
ftr-451	208	81	principle	principle	NOUN
ftr-451	208	82	.	.	PUNCT
ftr-451	209	1	legal	legal	ADJ
ftr-451	209	2	issues	issue	NOUN
ftr-451	209	3	that	that	PRON
ftr-451	209	4	are	be	AUX
ftr-451	209	5	relevant	relevant	ADJ
ftr-451	209	6	to	to	ADP
ftr-451	209	7	the	the	DET
ftr-451	209	8	present	present	ADJ
ftr-451	209	9	discussion	discussion	NOUN
ftr-451	209	10	include	include	VERB
ftr-451	209	11	:	:	PUNCT
ftr-451	209	12	(	(	PUNCT
ftr-451	209	13	1	1	X
ftr-451	209	14	)	)	PUNCT
ftr-451	209	15	whether	whether	SCONJ
ftr-451	209	16	or	or	CCONJ
ftr-451	209	17	not	not	PART
ftr-451	209	18	rules	rule	NOUN
ftr-451	209	19	that	that	PRON
ftr-451	209	20	can	can	AUX
ftr-451	209	21	rarely	rarely	ADV
ftr-451	209	22	be	be	AUX
ftr-451	209	23	enforced	enforce	VERB
ftr-451	209	24	,	,	PUNCT
ftr-451	209	25	or	or	CCONJ
ftr-451	209	26	which	which	PRON
ftr-451	209	27	are	be	AUX
ftr-451	209	28	enforced	enforce	VERB
ftr-451	209	29	at	at	ADP
ftr-451	209	30	the	the	DET
ftr-451	209	31	whim	whim	NOUN
ftr-451	209	32	of	of	ADP
ftr-451	209	33	officials	official	NOUN
ftr-451	209	34	,	,	PUNCT
ftr-451	209	35	are	be	AUX
ftr-451	209	36	“	"	PUNCT
ftr-451	209	37	rules	rule	NOUN
ftr-451	209	38	”	"	PUNCT
ftr-451	209	39	worth	worth	ADJ
ftr-451	209	40	having	have	VERB
ftr-451	209	41	,	,	PUNCT
ftr-451	209	42	and	and	CCONJ
ftr-451	209	43	(	(	PUNCT
ftr-451	209	44	2	2	X
ftr-451	209	45	)	)	PUNCT
ftr-451	209	46	whether	whether	SCONJ
ftr-451	209	47	various	various	ADJ
ftr-451	209	48	distinctions	distinction	NOUN
ftr-451	209	49	among	among	ADP
ftr-451	209	50	tax	tax	NOUN
ftr-451	209	51	categories	category	NOUN
ftr-451	209	52	are	be	AUX
ftr-451	209	53	coherent	coherent	ADJ
ftr-451	209	54	and	and	CCONJ
ftr-451	209	55	intelligible	intelligible	ADJ
ftr-451	209	56	.	.	PUNCT
ftr-451	210	1	admitting	admit	VERB
ftr-451	210	2	legal	legal	ADJ
ftr-451	210	3	norms	norm	NOUN
ftr-451	210	4	into	into	ADP
ftr-451	210	5	tax	tax	NOUN
ftr-451	210	6	policy	policy	NOUN
ftr-451	210	7	debates	debate	NOUN
ftr-451	210	8	should29	should29	AUX
ftr-451	210	9	not	not	PART
ftr-451	210	10	be	be	AUX
ftr-451	210	11	a	a	DET
ftr-451	210	12	cause	cause	NOUN
ftr-451	210	13	for	for	ADP
ftr-451	210	14	embarrassment	embarrassment	NOUN
ftr-451	210	15	.	.	PUNCT
ftr-451	211	1	24	24	NUM
ftr-451	211	2	.	.	PUNCT
ftr-451	212	1	see	see	VERB
ftr-451	212	2	h.	h.	PROPN
ftr-451	212	3	simons	simons	PROPN
ftr-451	212	4	,	,	PUNCT
ftr-451	212	5	supra	supra	PROPN
ftr-451	212	6	note	note	NOUN
ftr-451	212	7	20	20	NUM
ftr-451	212	8	,	,	PUNCT
ftr-451	212	9	at	at	ADP
ftr-451	212	10	51	51	NUM
ftr-451	212	11	(	(	PUNCT
ftr-451	212	12	income	income	NOUN
ftr-451	212	13	is	be	AUX
ftr-451	212	14	“	"	PUNCT
ftr-451	212	15	gain	gain	NOUN
ftr-451	212	16	”	"	PUNCT
ftr-451	212	17	measured	measure	VERB
ftr-451	212	18	according	accord	VERB
ftr-451	212	19	to	to	ADP
ftr-451	212	20	objective	objective	ADJ
ftr-451	212	21	market	market	NOUN
ftr-451	212	22	standards	standard	NOUN
ftr-451	212	23	)	)	PUNCT
ftr-451	212	24	.	.	PUNCT
ftr-451	213	1	25	25	NUM
ftr-451	213	2	.	.	PUNCT
ftr-451	214	1	see	see	VERB
ftr-451	214	2	irc	irc	PROPN
ftr-451	214	3	§	§	PROPN
ftr-451	214	4	61(a	61(a	NUM
ftr-451	214	5	)	)	PUNCT
ftr-451	214	6	(	(	PUNCT
ftr-451	214	7	defining	define	VERB
ftr-451	214	8	gross	gross	ADJ
ftr-451	214	9	income	income	NOUN
ftr-451	214	10	as	as	ADP
ftr-451	214	11	“	"	PUNCT
ftr-451	214	12	all	all	DET
ftr-451	214	13	income	income	NOUN
ftr-451	214	14	from	from	ADP
ftr-451	214	15	whatever	whatever	DET
ftr-451	214	16	source	source	NOUN
ftr-451	214	17	derived	derive	VERB
ftr-451	214	18	”	"	PUNCT
ftr-451	214	19	)	)	PUNCT
ftr-451	214	20	.	.	PUNCT
ftr-451	215	1	26	26	NUM
ftr-451	215	2	.	.	PUNCT
ftr-451	215	3	regs	regs	PROPN
ftr-451	215	4	.	.	PUNCT
ftr-451	216	1	§	§	PROPN
ftr-451	216	2	1.61	1.61	NUM
ftr-451	216	3	-	-	PUNCT
ftr-451	216	4	1(a)(1	1(a)(1	NUM
ftr-451	216	5	)	)	PUNCT
ftr-451	216	6	(	(	PUNCT
ftr-451	216	7	repeating	repeat	VERB
ftr-451	216	8	code	code	NOUN
ftr-451	216	9	language	language	NOUN
ftr-451	216	10	)	)	PUNCT
ftr-451	216	11	.	.	PUNCT
ftr-451	217	1	27	27	NUM
ftr-451	217	2	.	.	PUNCT
ftr-451	218	1	glenshaw	glenshaw	ADJ
ftr-451	218	2	glass	glass	NOUN
ftr-451	218	3	,	,	PUNCT
ftr-451	218	4	supra	supra	PROPN
ftr-451	218	5	note	note	NOUN
ftr-451	218	6	6	6	NUM
ftr-451	218	7	,	,	PUNCT
ftr-451	218	8	involved	involve	VERB
ftr-451	218	9	a	a	DET
ftr-451	218	10	non	non	ADJ
ftr-451	218	11	-	-	ADJ
ftr-451	218	12	bargained	bargain	VERB
ftr-451	218	13	-	-	PUNCT
ftr-451	218	14	for	for	ADP
ftr-451	218	15	gain	gain	NOUN
ftr-451	218	16	in	in	ADP
ftr-451	218	17	the	the	DET
ftr-451	218	18	form	form	NOUN
ftr-451	218	19	of	of	ADP
ftr-451	218	20	statutory	statutory	ADJ
ftr-451	218	21	damages	damage	NOUN
ftr-451	218	22	.	.	PUNCT
ftr-451	219	1	28	28	NUM
ftr-451	219	2	.	.	PUNCT
ftr-451	220	1	see	see	VERB
ftr-451	220	2	,	,	PUNCT
ftr-451	220	3	e.g.	e.g.	ADV
ftr-451	220	4	,	,	PUNCT
ftr-451	220	5	richard	richard	PROPN
ftr-451	220	6	goode	goode	PROPN
ftr-451	220	7	,	,	PUNCT
ftr-451	220	8	the	the	DET
ftr-451	220	9	individual	individual	ADJ
ftr-451	220	10	income	income	NOUN
ftr-451	220	11	tax	tax	NOUN
ftr-451	220	12	26	26	NUM
ftr-451	220	13	-	-	SYM
ftr-451	220	14	35	35	NUM
ftr-451	220	15	(	(	PUNCT
ftr-451	220	16	rev	rev	PROPN
ftr-451	220	17	.	.	PROPN
ftr-451	221	1	ed	ed	NOUN
ftr-451	221	2	.	.	PROPN
ftr-451	222	1	1978	1978	NUM
ftr-451	222	2	)	)	PUNCT
ftr-451	223	1	(	(	PUNCT
ftr-451	223	2	citing	cite	VERB
ftr-451	223	3	compliance	compliance	NOUN
ftr-451	223	4	and	and	CCONJ
ftr-451	223	5	administration	administration	NOUN
ftr-451	223	6	)	)	PUNCT
ftr-451	223	7	;	;	PUNCT
ftr-451	223	8	joseph	joseph	PROPN
ftr-451	223	9	sneed	sneed	PROPN
ftr-451	223	10	,	,	PUNCT
ftr-451	223	11	the	the	DET
ftr-451	223	12	criteria	criterion	NOUN
ftr-451	223	13	of	of	ADP
ftr-451	223	14	federal	federal	ADJ
ftr-451	223	15	income	income	NOUN
ftr-451	223	16	tax	tax	NOUN
ftr-451	223	17	policy	policy	NOUN
ftr-451	223	18	,	,	PUNCT
ftr-451	223	19	17	17	NUM
ftr-451	223	20	stan	stan	PROPN
ftr-451	223	21	.	.	PUNCT
ftr-451	224	1	law	law	PROPN
ftr-451	224	2	rev	rev	VERB
ftr-451	224	3	.	.	PROPN
ftr-451	224	4	567	567	NUM
ftr-451	224	5	,	,	PUNCT
ftr-451	224	6	572	572	NUM
ftr-451	224	7	-	-	SYM
ftr-451	224	8	74	74	NUM
ftr-451	224	9	(	(	PUNCT
ftr-451	224	10	1967	1967	NUM
ftr-451	224	11	)	)	PUNCT
ftr-451	224	12	(	(	PUNCT
ftr-451	224	13	citing	cite	VERB
ftr-451	224	14	“	"	PUNCT
ftr-451	224	15	practicality	practicality	NOUN
ftr-451	224	16	”	"	PUNCT
ftr-451	224	17	)	)	PUNCT
ftr-451	224	18	;	;	PUNCT
ftr-451	225	1	william	william	PROPN
ftr-451	225	2	andrews	andrews	PROPN
ftr-451	225	3	,	,	PUNCT
ftr-451	225	4	a	a	DET
ftr-451	225	5	consumptiontype	consumptiontype	NOUN
ftr-451	225	6	or	or	CCONJ
ftr-451	225	7	cash	cash	NOUN
ftr-451	225	8	-	-	PUNCT
ftr-451	225	9	flow	flow	NOUN
ftr-451	225	10	personal	personal	ADJ
ftr-451	225	11	income	income	NOUN
ftr-451	225	12	tax	tax	NOUN
ftr-451	225	13	,	,	PUNCT
ftr-451	225	14	87	87	NUM
ftr-451	225	15	harv	harv	NOUN
ftr-451	225	16	.	.	PUNCT
ftr-451	226	1	l.	l.	PROPN
ftr-451	226	2	rev	rev	PROPN
ftr-451	226	3	.	.	PROPN
ftr-451	226	4	1113	1113	NUM
ftr-451	226	5	,	,	PUNCT
ftr-451	226	6	1141	1141	NUM
ftr-451	226	7	-	-	SYM
ftr-451	226	8	43	43	NUM
ftr-451	226	9	,	,	PUNCT
ftr-451	226	10	1148	1148	NUM
ftr-451	226	11	-	-	SYM
ftr-451	226	12	65	65	NUM
ftr-451	226	13	(	(	PUNCT
ftr-451	226	14	1974	1974	NUM
ftr-451	226	15	)	)	PUNCT
ftr-451	226	16	(	(	PUNCT
ftr-451	226	17	citing	cite	VERB
ftr-451	226	18	practical	practical	ADJ
ftr-451	226	19	advantages	advantage	NOUN
ftr-451	226	20	of	of	ADP
ftr-451	226	21	cash	cash	NOUN
ftr-451	226	22	-	-	PUNCT
ftr-451	226	23	flow	flow	NOUN
ftr-451	226	24	consumption	consumption	NOUN
ftr-451	226	25	tax	tax	NOUN
ftr-451	226	26	relative	relative	ADJ
ftr-451	226	27	to	to	ADP
ftr-451	226	28	an	an	DET
ftr-451	226	29	accretion	accretion	NOUN
ftr-451	226	30	-	-	PUNCT
ftr-451	226	31	type	type	NOUN
ftr-451	226	32	or	or	CCONJ
ftr-451	226	33	a	a	DET
ftr-451	226	34	partial	partial	ADJ
ftr-451	226	35	-	-	PUNCT
ftr-451	226	36	accretion	accretion	NOUN
ftr-451	226	37	-	-	PUNCT
ftr-451	226	38	type	type	NOUN
ftr-451	226	39	income	income	NOUN
ftr-451	226	40	tax	tax	NOUN
ftr-451	226	41	)	)	PUNCT
ftr-451	226	42	.	.	PUNCT
ftr-451	227	1	29	29	NUM
ftr-451	227	2	.	.	PUNCT
ftr-451	228	1	in	in	ADP
ftr-451	228	2	taxes	taxis	NOUN
ftr-451	228	3	,	,	PUNCT
ftr-451	228	4	legal	legal	ADJ
ftr-451	228	5	norms	norm	NOUN
ftr-451	228	6	obviously	obviously	ADV
ftr-451	228	7	relate	relate	VERB
ftr-451	228	8	to	to	ADP
ftr-451	228	9	compliance	compliance	NOUN
ftr-451	228	10	and	and	CCONJ
ftr-451	228	11	administration	administration	NOUN
ftr-451	228	12	.	.	PUNCT
ftr-451	229	1	there	there	PRON
ftr-451	229	2	is	be	VERB
ftr-451	229	3	a	a	DET
ftr-451	229	4	growing	grow	VERB
ftr-451	229	5	literature	literature	NOUN
ftr-451	229	6	that	that	PRON
ftr-451	229	7	evaluates	evaluate	VERB
ftr-451	229	8	the	the	DET
ftr-451	229	9	distinctions	distinction	NOUN
ftr-451	229	10	made	make	VERB
ftr-451	229	11	in	in	ADP
ftr-451	229	12	tax	tax	NOUN
ftr-451	229	13	law	law	NOUN
ftr-451	229	14	to	to	ADP
ftr-451	229	15	economic	economic	ADJ
ftr-451	229	16	efficiency	efficiency	NOUN
ftr-451	229	17	concerns	concern	NOUN
ftr-451	229	18	.	.	PUNCT
ftr-451	230	1	see	see	VERB
ftr-451	230	2	weisbach	weisbach	NOUN
ftr-451	230	3	,	,	PUNCT
ftr-451	230	4	supra	supra	PROPN
ftr-451	230	5	note	note	PROPN
ftr-451	230	6	18	18	NUM
ftr-451	230	7	;	;	PUNCT
ftr-451	230	8	jeff	jeff	PROPN
ftr-451	230	9	strnad	strnad	PROPN
ftr-451	230	10	,	,	PUNCT
ftr-451	230	11	taxing	tax	VERB
ftr-451	230	12	new	new	ADJ
ftr-451	230	13	financial	financial	ADJ
ftr-451	230	14	products	product	NOUN
ftr-451	230	15	:	:	PUNCT
ftr-451	230	16	a	a	DET
ftr-451	230	17	conceptual	conceptual	ADJ
ftr-451	230	18	framework	framework	NOUN
ftr-451	230	19	,	,	PUNCT
ftr-451	230	20	46	46	NUM
ftr-451	230	21	stan	stan	PROPN
ftr-451	230	22	.	.	PUNCT
ftr-451	231	1	l.	l.	PROPN
ftr-451	231	2	rev	rev	PROPN
ftr-451	231	3	.	.	PROPN
ftr-451	232	1	569	569	NUM
ftr-451	232	2	(	(	PUNCT
ftr-451	232	3	1994	1994	NUM
ftr-451	232	4	)	)	PUNCT
ftr-451	232	5	.	.	PUNCT
ftr-451	233	1	it	it	PRON
ftr-451	233	2	is	be	AUX
ftr-451	233	3	not	not	PART
ftr-451	233	4	necessary	necessary	ADJ
ftr-451	233	5	here	here	ADV
ftr-451	233	6	,	,	PUNCT
ftr-451	233	7	however	however	ADV
ftr-451	233	8	,	,	PUNCT
ftr-451	233	9	to	to	PART
ftr-451	233	10	draw	draw	VERB
ftr-451	233	11	the	the	DET
ftr-451	233	12	line	line	NOUN
ftr-451	233	13	between	between	ADP
ftr-451	233	14	economics	economic	NOUN
ftr-451	233	15	and	and	CCONJ
ftr-451	233	16	law	law	NOUN
ftr-451	233	17	.	.	PUNCT
ftr-451	234	1	694	694	NUM
ftr-451	234	2	florida	florida	PROPN
ftr-451	234	3	tax	tax	NOUN
ftr-451	234	4	review	review	NOUN
ftr-451	234	5	[	[	X
ftr-451	234	6	vol	vol	NOUN
ftr-451	234	7	.	.	PUNCT
ftr-451	235	1	4:10	4:10	NUM
ftr-451	235	2	b.	b.	PROPN
ftr-451	235	3	distinguishing	distinguish	VERB
ftr-451	235	4	in	in	ADP
ftr-451	235	5	-	-	PUNCT
ftr-451	235	6	kind	kind	NOUN
ftr-451	235	7	windfalls	windfall	NOUN
ftr-451	235	8	from	from	ADP
ftr-451	235	9	unrealized	unrealized	ADJ
ftr-451	235	10	appreciation	appreciation	NOUN
ftr-451	235	11	tax	tax	NOUN
ftr-451	235	12	law	law	NOUN
ftr-451	235	13	generally	generally	ADV
ftr-451	235	14	does	do	AUX
ftr-451	235	15	not	not	PART
ftr-451	235	16	include	include	VERB
ftr-451	235	17	unrealized	unrealized	ADJ
ftr-451	235	18	gains	gain	NOUN
ftr-451	235	19	in	in	ADP
ftr-451	235	20	income	income	NOUN
ftr-451	235	21	until	until	ADP
ftr-451	235	22	the	the	DET
ftr-451	235	23	sale	sale	NOUN
ftr-451	235	24	or	or	CCONJ
ftr-451	235	25	other	other	ADJ
ftr-451	235	26	disposition	disposition	NOUN
ftr-451	235	27	of	of	ADP
ftr-451	235	28	the	the	DET
ftr-451	235	29	property	property	NOUN
ftr-451	235	30	.	.	PUNCT
ftr-451	236	1	it	it	PRON
ftr-451	236	2	follows	follow	VERB
ftr-451	236	3	that	that	SCONJ
ftr-451	236	4	gain	gain	NOUN
ftr-451	236	5	is	be	AUX
ftr-451	236	6	not	not	PART
ftr-451	236	7	realized30	realized30	ADJ
ftr-451	236	8	upon	upon	SCONJ
ftr-451	236	9	the	the	DET
ftr-451	236	10	purchase	purchase	NOUN
ftr-451	236	11	of	of	ADP
ftr-451	236	12	property	property	NOUN
ftr-451	236	13	for	for	ADP
ftr-451	236	14	cash	cash	NOUN
ftr-451	236	15	,	,	PUNCT
ftr-451	236	16	even	even	ADV
ftr-451	236	17	where	where	SCONJ
ftr-451	236	18	the	the	DET
ftr-451	236	19	value	value	NOUN
ftr-451	236	20	of	of	ADP
ftr-451	236	21	the	the	DET
ftr-451	236	22	property	property	NOUN
ftr-451	236	23	significantly	significantly	ADV
ftr-451	236	24	exceeds	exceed	VERB
ftr-451	236	25	the	the	DET
ftr-451	236	26	“	"	PUNCT
ftr-451	236	27	cost	cost	NOUN
ftr-451	236	28	”	"	PUNCT
ftr-451	236	29	thereof	thereof	ADV
ftr-451	236	30	.	.	PUNCT
ftr-451	237	1	the	the	DET
ftr-451	237	2	prime	prime	ADJ
ftr-451	237	3	example	example	NOUN
ftr-451	237	4	is	be	AUX
ftr-451	237	5	the	the	DET
ftr-451	237	6	“	"	PUNCT
ftr-451	237	7	commercial	commercial	ADJ
ftr-451	237	8	bargain	bargain	NOUN
ftr-451	237	9	purchase	purchase	NOUN
ftr-451	237	10	,	,	PUNCT
ftr-451	237	11	”	"	PUNCT
ftr-451	237	12	discussed	discuss	VERB
ftr-451	237	13	immediately	immediately	ADV
ftr-451	237	14	below	below	ADV
ftr-451	237	15	.	.	PUNCT
ftr-451	238	1	a	a	DET
ftr-451	238	2	similar	similar	ADJ
ftr-451	238	3	situation	situation	NOUN
ftr-451	238	4	is	be	AUX
ftr-451	238	5	presented	present	VERB
ftr-451	238	6	by	by	ADP
ftr-451	238	7	self	self	NOUN
ftr-451	238	8	-	-	PUNCT
ftr-451	238	9	created	create	VERB
ftr-451	238	10	property	property	NOUN
ftr-451	238	11	and	and	CCONJ
ftr-451	238	12	property	property	NOUN
ftr-451	238	13	(	(	PUNCT
ftr-451	238	14	natural	natural	ADJ
ftr-451	238	15	resources	resource	NOUN
ftr-451	238	16	)	)	PUNCT
ftr-451	238	17	obtained	obtain	VERB
ftr-451	238	18	as	as	ADP
ftr-451	238	19	the	the	DET
ftr-451	238	20	result	result	NOUN
ftr-451	238	21	of	of	ADP
ftr-451	238	22	a	a	DET
ftr-451	238	23	venture	venture	NOUN
ftr-451	238	24	that	that	PRON
ftr-451	238	25	aims	aim	VERB
ftr-451	238	26	to	to	PART
ftr-451	238	27	obtain	obtain	VERB
ftr-451	238	28	such	such	ADJ
ftr-451	238	29	property	property	NOUN
ftr-451	238	30	.	.	PUNCT
ftr-451	239	1	examples	example	NOUN
ftr-451	239	2	cited	cite	VERB
ftr-451	239	3	by	by	ADP
ftr-451	239	4	zelenak	zelenak	PROPN
ftr-451	239	5	and	and	CCONJ
ftr-451	239	6	mcmahon	mcmahon	PROPN
ftr-451	239	7	include	include	VERB
ftr-451	239	8	gold	gold	NOUN
ftr-451	239	9	found	find	VERB
ftr-451	239	10	by	by	ADP
ftr-451	239	11	prospectors	prospector	NOUN
ftr-451	239	12	and	and	CCONJ
ftr-451	239	13	fish	fish	NOUN
ftr-451	239	14	and	and	CCONJ
ftr-451	239	15	game	game	NOUN
ftr-451	239	16	caught	catch	VERB
ftr-451	239	17	by	by	ADP
ftr-451	239	18	fishers	fisher	NOUN
ftr-451	239	19	and	and	CCONJ
ftr-451	239	20	hunters	hunter	NOUN
ftr-451	239	21	,	,	PUNCT
ftr-451	239	22	whether	whether	SCONJ
ftr-451	239	23	amateur	amateur	ADJ
ftr-451	239	24	or	or	CCONJ
ftr-451	239	25	professional	professional	ADJ
ftr-451	239	26	.	.	PUNCT
ftr-451	240	1	but	but	CCONJ
ftr-451	240	2	these31	these31	NOUN
ftr-451	240	3	situations	situation	NOUN
ftr-451	240	4	do	do	AUX
ftr-451	240	5	not	not	PART
ftr-451	240	6	undermine	undermine	VERB
ftr-451	240	7	the	the	DET
ftr-451	240	8	case	case	NOUN
ftr-451	240	9	for	for	ADP
ftr-451	240	10	including	include	VERB
ftr-451	240	11	windfall	windfall	NOUN
ftr-451	240	12	found	find	VERB
ftr-451	240	13	objects	object	NOUN
ftr-451	240	14	in	in	ADP
ftr-451	240	15	gross	gross	ADJ
ftr-451	240	16	income	income	NOUN
ftr-451	240	17	when	when	SCONJ
ftr-451	240	18	received	receive	VERB
ftr-451	240	19	,	,	PUNCT
ftr-451	240	20	because	because	SCONJ
ftr-451	240	21	they	they	PRON
ftr-451	240	22	all	all	PRON
ftr-451	240	23	involve	involve	VERB
ftr-451	240	24	unrealized	unrealized	ADJ
ftr-451	240	25	appreciation	appreciation	NOUN
ftr-451	240	26	,	,	PUNCT
ftr-451	240	27	that	that	ADV
ftr-451	240	28	is	is	ADV
ftr-451	240	29	,	,	PUNCT
ftr-451	240	30	the	the	DET
ftr-451	240	31	acquisition	acquisition	NOUN
ftr-451	240	32	of	of	ADP
ftr-451	240	33	property	property	NOUN
ftr-451	240	34	in	in	ADP
ftr-451	240	35	which	which	DET
ftr-451	240	36	value	value	NOUN
ftr-451	240	37	exceeds	exceed	VERB
ftr-451	240	38	cost	cost	NOUN
ftr-451	240	39	.	.	PUNCT
ftr-451	241	1	in	in	ADP
ftr-451	241	2	contrast	contrast	NOUN
ftr-451	241	3	,	,	PUNCT
ftr-451	241	4	inkind	inkind	ADJ
ftr-451	241	5	windfall	windfall	NOUN
ftr-451	241	6	gains	gain	NOUN
ftr-451	241	7	are	be	AUX
ftr-451	241	8	not	not	PART
ftr-451	241	9	purchased	purchase	VERB
ftr-451	241	10	.	.	PUNCT
ftr-451	242	1	they	they	PRON
ftr-451	242	2	involve	involve	VERB
ftr-451	242	3	“	"	PUNCT
ftr-451	242	4	something	something	PRON
ftr-451	242	5	for	for	ADP
ftr-451	242	6	nothing	nothing	PRON
ftr-451	242	7	,	,	PUNCT
ftr-451	242	8	”	"	PUNCT
ftr-451	242	9	and	and	CCONJ
ftr-451	242	10	therefore	therefore	ADV
ftr-451	242	11	produce	produce	VERB
ftr-451	242	12	an	an	DET
ftr-451	242	13	immediate	immediate	ADJ
ftr-451	242	14	“	"	PUNCT
ftr-451	242	15	accession	accession	NOUN
ftr-451	242	16	to	to	ADP
ftr-451	242	17	wealth	wealth	NOUN
ftr-451	242	18	”	"	PUNCT
ftr-451	242	19	that	that	PRON
ftr-451	242	20	can	can	AUX
ftr-451	242	21	be	be	AUX
ftr-451	242	22	treated	treat	VERB
ftr-451	242	23	as	as	ADP
ftr-451	242	24	current	current	ADJ
ftr-451	242	25	gross	gross	ADJ
ftr-451	242	26	income	income	NOUN
ftr-451	242	27	.	.	PUNCT
ftr-451	243	1	1	1	X
ftr-451	243	2	.	.	X
ftr-451	243	3	commercial	commercial	ADJ
ftr-451	243	4	bargain	bargain	NOUN
ftr-451	243	5	purchases.—in	purchases.—in	PROPN
ftr-451	243	6	the	the	DET
ftr-451	243	7	case	case	NOUN
ftr-451	243	8	of	of	ADP
ftr-451	243	9	property	property	NOUN
ftr-451	243	10	already	already	ADV
ftr-451	243	11	owned	own	VERB
ftr-451	243	12	by	by	ADP
ftr-451	243	13	the	the	DET
ftr-451	243	14	taxpayer	taxpayer	NOUN
ftr-451	243	15	,	,	PUNCT
ftr-451	243	16	the	the	DET
ftr-451	243	17	meaning	meaning	NOUN
ftr-451	243	18	of	of	ADP
ftr-451	243	19	realization	realization	NOUN
ftr-451	243	20	is	be	AUX
ftr-451	243	21	usually	usually	ADV
ftr-451	243	22	straightforward	straightforward	ADJ
ftr-451	243	23	:	:	PUNCT
ftr-451	243	24	there	there	PRON
ftr-451	243	25	must	must	AUX
ftr-451	243	26	be	be	AUX
ftr-451	243	27	a	a	DET
ftr-451	243	28	sale	sale	NOUN
ftr-451	243	29	or	or	CCONJ
ftr-451	243	30	disposition	disposition	NOUN
ftr-451	243	31	of	of	ADP
ftr-451	243	32	the	the	DET
ftr-451	243	33	property	property	NOUN
ftr-451	243	34	or	or	CCONJ
ftr-451	243	35	,	,	PUNCT
ftr-451	243	36	in	in	ADP
ftr-451	243	37	the	the	DET
ftr-451	243	38	case	case	NOUN
ftr-451	243	39	of	of	ADP
ftr-451	243	40	losses	loss	NOUN
ftr-451	243	41	,	,	PUNCT
ftr-451	243	42	some	some	DET
ftr-451	243	43	event	event	NOUN
ftr-451	243	44	must	must	AUX
ftr-451	243	45	occur	occur	VERB
ftr-451	243	46	such	such	ADJ
ftr-451	243	47	that	that	SCONJ
ftr-451	243	48	the	the	DET
ftr-451	243	49	loss	loss	NOUN
ftr-451	243	50	can	can	AUX
ftr-451	243	51	be	be	AUX
ftr-451	243	52	said	say	VERB
ftr-451	243	53	to	to	PART
ftr-451	243	54	be	be	AUX
ftr-451	243	55	“	"	PUNCT
ftr-451	243	56	sustained	sustain	VERB
ftr-451	243	57	,	,	PUNCT
ftr-451	243	58	”	"	PUNCT
ftr-451	243	59	that	that	PRON
ftr-451	243	60	is	be	AUX
ftr-451	243	61	,	,	PUNCT
ftr-451	243	62	“	"	PUNCT
ftr-451	243	63	fixed	fix	VERB
ftr-451	243	64	”	"	PUNCT
ftr-451	243	65	or	or	CCONJ
ftr-451	243	66	“	"	PUNCT
ftr-451	243	67	final	final	ADJ
ftr-451	243	68	.	.	PUNCT
ftr-451	243	69	”	"	PUNCT
ftr-451	244	1	32	32	NUM
ftr-451	244	2	the	the	DET
ftr-451	244	3	“	"	PUNCT
ftr-451	244	4	exclusion	exclusion	NOUN
ftr-451	244	5	”	"	PUNCT
ftr-451	244	6	with	with	ADP
ftr-451	244	7	respect	respect	NOUN
ftr-451	244	8	to	to	ADP
ftr-451	244	9	commercial	commercial	ADJ
ftr-451	244	10	bargain	bargain	NOUN
ftr-451	244	11	purchases	purchase	NOUN
ftr-451	244	12	of	of	ADP
ftr-451	244	13	property	property	NOUN
ftr-451	244	14	(	(	PUNCT
ftr-451	244	15	the	the	DET
ftr-451	244	16	proverbial	proverbial	ADJ
ftr-451	244	17	purchase	purchase	NOUN
ftr-451	244	18	of	of	ADP
ftr-451	244	19	a	a	DET
ftr-451	244	20	rembrandt	rembrandt	NOUN
ftr-451	244	21	oil	oil	NOUN
ftr-451	244	22	painting	painting	NOUN
ftr-451	244	23	at	at	ADP
ftr-451	244	24	a	a	DET
ftr-451	244	25	flea	flea	NOUN
ftr-451	244	26	market	market	NOUN
ftr-451	244	27	for	for	ADP
ftr-451	244	28	$	$	SYM
ftr-451	244	29	100	100	NUM
ftr-451	244	30	)	)	PUNCT
ftr-451	244	31	appears	appear	VERB
ftr-451	244	32	to	to	PART
ftr-451	244	33	be	be	AUX
ftr-451	244	34	viewed	view	VERB
ftr-451	244	35	as	as	ADP
ftr-451	244	36	an	an	DET
ftr-451	244	37	extension	extension	NOUN
ftr-451	244	38	of	of	ADP
ftr-451	244	39	the	the	DET
ftr-451	244	40	unrealized	unrealized	ADJ
ftr-451	244	41	-	-	PUNCT
ftr-451	244	42	appreciation	appreciation	NOUN
ftr-451	244	43	concept	concept	NOUN
ftr-451	244	44	to	to	ADP
ftr-451	244	45	its	its	PRON
ftr-451	244	46	outer	outer	ADJ
ftr-451	244	47	limit	limit	NOUN
ftr-451	244	48	:	:	PUNCT
ftr-451	244	49	appreciation	appreciation	NOUN
ftr-451	244	50	is	be	AUX
ftr-451	244	51	viewed	view	VERB
ftr-451	244	52	as	as	ADP
ftr-451	244	53	any	any	DET
ftr-451	244	54	excess	excess	NOUN
ftr-451	244	55	of	of	ADP
ftr-451	244	56	value	value	NOUN
ftr-451	244	57	over	over	ADP
ftr-451	244	58	cost	cost	NOUN
ftr-451	244	59	,	,	PUNCT
ftr-451	244	60	even	even	ADV
ftr-451	244	61	if	if	SCONJ
ftr-451	244	62	such	such	ADJ
ftr-451	244	63	excess	excess	ADJ
ftr-451	244	64	exists	exist	NOUN
ftr-451	244	65	at	at	ADP
ftr-451	244	66	the	the	DET
ftr-451	244	67	moment	moment	NOUN
ftr-451	244	68	of	of	ADP
ftr-451	244	69	purchase	purchase	NOUN
ftr-451	244	70	.	.	PUNCT
ftr-451	245	1	this	this	DET
ftr-451	245	2	approach	approach	NOUN
ftr-451	245	3	has33	has33	PROPN
ftr-451	245	4	30	30	NUM
ftr-451	245	5	.	.	PUNCT
ftr-451	246	1	see	see	VERB
ftr-451	246	2	irc	irc	PROPN
ftr-451	246	3	§	§	PROPN
ftr-451	246	4	1001(a	1001(a	NOUN
ftr-451	246	5	)	)	PUNCT
ftr-451	246	6	(	(	PUNCT
ftr-451	246	7	gain	gain	NOUN
ftr-451	246	8	realized	realize	VERB
ftr-451	246	9	only	only	ADV
ftr-451	246	10	upon	upon	SCONJ
ftr-451	246	11	“	"	PUNCT
ftr-451	246	12	sale	sale	NOUN
ftr-451	246	13	or	or	CCONJ
ftr-451	246	14	other	other	ADJ
ftr-451	246	15	disposition	disposition	NOUN
ftr-451	246	16	”	"	PUNCT
ftr-451	246	17	of	of	ADP
ftr-451	246	18	property	property	NOUN
ftr-451	246	19	)	)	PUNCT
ftr-451	246	20	.	.	PUNCT
ftr-451	247	1	31	31	NUM
ftr-451	247	2	.	.	PUNCT
ftr-451	248	1	i	i	PRON
ftr-451	248	2	am	be	AUX
ftr-451	248	3	somewhat	somewhat	ADV
ftr-451	248	4	confused	confused	ADJ
ftr-451	248	5	about	about	ADP
ftr-451	248	6	the	the	DET
ftr-451	248	7	references	reference	NOUN
ftr-451	248	8	in	in	ADP
ftr-451	248	9	zelenak	zelenak	NOUN
ftr-451	248	10	and	and	CCONJ
ftr-451	248	11	mcmahon	mcmahon	PROPN
ftr-451	248	12	to	to	ADP
ftr-451	248	13	“	"	PUNCT
ftr-451	248	14	big	big	ADJ
ftr-451	248	15	game	game	NOUN
ftr-451	248	16	hunting	hunting	NOUN
ftr-451	248	17	.	.	PUNCT
ftr-451	248	18	”	"	PUNCT
ftr-451	249	1	a	a	DET
ftr-451	249	2	similar	similar	ADJ
ftr-451	249	3	problem	problem	NOUN
ftr-451	249	4	arises	arise	VERB
ftr-451	249	5	with	with	ADP
ftr-451	249	6	game	game	NOUN
ftr-451	249	7	fishing	fishing	NOUN
ftr-451	249	8	.	.	PUNCT
ftr-451	250	1	the	the	DET
ftr-451	250	2	people	people	NOUN
ftr-451	250	3	who	who	PRON
ftr-451	250	4	organize	organize	VERB
ftr-451	250	5	safaris	safaris	PROPN
ftr-451	250	6	,	,	PUNCT
ftr-451	250	7	hunts	hunt	NOUN
ftr-451	250	8	,	,	PUNCT
ftr-451	250	9	and	and	CCONJ
ftr-451	250	10	fishing	fishing	NOUN
ftr-451	250	11	expeditions	expedition	NOUN
ftr-451	250	12	are	be	AUX
ftr-451	250	13	basically	basically	ADV
ftr-451	250	14	providing	provide	VERB
ftr-451	250	15	a	a	DET
ftr-451	250	16	service	service	NOUN
ftr-451	250	17	to	to	ADP
ftr-451	250	18	amateurs	amateur	NOUN
ftr-451	250	19	who	who	PRON
ftr-451	250	20	enjoy	enjoy	VERB
ftr-451	250	21	the	the	DET
ftr-451	250	22	activity	activity	NOUN
ftr-451	250	23	and	and	CCONJ
ftr-451	250	24	,	,	PUNCT
ftr-451	250	25	if	if	SCONJ
ftr-451	250	26	successful	successful	ADJ
ftr-451	250	27	,	,	PUNCT
ftr-451	250	28	kill	kill	VERB
ftr-451	250	29	game	game	NOUN
ftr-451	250	30	(	(	PUNCT
ftr-451	250	31	or	or	CCONJ
ftr-451	250	32	catch	catch	NOUN
ftr-451	250	33	fish	fish	NOUN
ftr-451	250	34	)	)	PUNCT
ftr-451	250	35	that	that	PRON
ftr-451	250	36	can	can	AUX
ftr-451	250	37	be	be	AUX
ftr-451	250	38	preserved	preserve	VERB
ftr-451	250	39	and	and	CCONJ
ftr-451	250	40	displayed	display	VERB
ftr-451	250	41	as	as	ADP
ftr-451	250	42	trophies	trophy	NOUN
ftr-451	250	43	.	.	PUNCT
ftr-451	251	1	occasionally	occasionally	ADV
ftr-451	251	2	,	,	PUNCT
ftr-451	251	3	an	an	DET
ftr-451	251	4	individual	individual	NOUN
ftr-451	251	5	might	might	AUX
ftr-451	251	6	organize	organize	VERB
ftr-451	251	7	his	his	PRON
ftr-451	251	8	or	or	CCONJ
ftr-451	251	9	her	her	PRON
ftr-451	251	10	own	own	ADJ
ftr-451	251	11	hunt	hunt	NOUN
ftr-451	251	12	(	(	PUNCT
ftr-451	251	13	etc	etc	X
ftr-451	251	14	.	.	X
ftr-451	251	15	)	)	PUNCT
ftr-451	251	16	with	with	ADP
ftr-451	251	17	an	an	DET
ftr-451	251	18	aim	aim	NOUN
ftr-451	251	19	,	,	PUNCT
ftr-451	251	20	inter	inter	ADJ
ftr-451	251	21	alia	alia	NOUN
ftr-451	251	22	,	,	PUNCT
ftr-451	251	23	of	of	ADP
ftr-451	251	24	obtaining	obtain	VERB
ftr-451	251	25	trophies	trophy	NOUN
ftr-451	251	26	.	.	PUNCT
ftr-451	252	1	hunting	hunt	VERB
ftr-451	252	2	and	and	CCONJ
ftr-451	252	3	fishing	fishing	NOUN
ftr-451	252	4	trophies	trophy	NOUN
ftr-451	252	5	can	can	AUX
ftr-451	252	6	be	be	AUX
ftr-451	252	7	viewed	view	VERB
ftr-451	252	8	either	either	CCONJ
ftr-451	252	9	as	as	ADP
ftr-451	252	10	“	"	PUNCT
ftr-451	252	11	self	self	NOUN
ftr-451	252	12	-	-	PUNCT
ftr-451	252	13	created	create	VERB
ftr-451	252	14	”	"	PUNCT
ftr-451	252	15	assets	asset	NOUN
ftr-451	252	16	or	or	CCONJ
ftr-451	252	17	as	as	ADP
ftr-451	252	18	“	"	PUNCT
ftr-451	252	19	self	self	NOUN
ftr-451	252	20	-	-	PUNCT
ftr-451	252	21	taken	take	VERB
ftr-451	252	22	”	"	PUNCT
ftr-451	252	23	assets	asset	NOUN
ftr-451	252	24	,	,	PUNCT
ftr-451	252	25	i.e.	i.e.	X
ftr-451	252	26	,	,	PUNCT
ftr-451	252	27	as	as	ADP
ftr-451	252	28	the	the	DET
ftr-451	252	29	“	"	PUNCT
ftr-451	252	30	products	product	NOUN
ftr-451	252	31	”	"	PUNCT
ftr-451	252	32	of	of	ADP
ftr-451	252	33	business	business	NOUN
ftr-451	252	34	or	or	CCONJ
ftr-451	252	35	hobby	hobby	NOUN
ftr-451	252	36	activities	activity	NOUN
ftr-451	252	37	,	,	PUNCT
ftr-451	252	38	but	but	CCONJ
ftr-451	252	39	in	in	ADP
ftr-451	252	40	either	either	DET
ftr-451	252	41	case	case	NOUN
ftr-451	252	42	they	they	PRON
ftr-451	252	43	are	be	AUX
ftr-451	252	44	not	not	PART
ftr-451	252	45	included	include	VERB
ftr-451	252	46	in	in	ADP
ftr-451	252	47	gross	gross	ADJ
ftr-451	252	48	income	income	NOUN
ftr-451	252	49	.	.	PUNCT
ftr-451	253	1	(	(	PUNCT
ftr-451	253	2	conventional	conventional	ADJ
ftr-451	253	3	“	"	PUNCT
ftr-451	253	4	awarded	award	VERB
ftr-451	253	5	”	"	PUNCT
ftr-451	253	6	trophies	trophy	NOUN
ftr-451	253	7	are	be	AUX
ftr-451	253	8	not	not	PART
ftr-451	253	9	discussed	discuss	VERB
ftr-451	253	10	in	in	ADP
ftr-451	253	11	this	this	DET
ftr-451	253	12	article	article	NOUN
ftr-451	253	13	,	,	PUNCT
ftr-451	253	14	but	but	CCONJ
ftr-451	253	15	i	i	PRON
ftr-451	253	16	hope	hope	VERB
ftr-451	253	17	to	to	PART
ftr-451	253	18	discuss	discuss	VERB
ftr-451	253	19	them	they	PRON
ftr-451	253	20	in	in	ADP
ftr-451	253	21	a	a	DET
ftr-451	253	22	future	future	ADJ
ftr-451	253	23	article	article	NOUN
ftr-451	253	24	,	,	PUNCT
ftr-451	253	25	where	where	SCONJ
ftr-451	253	26	i	i	PRON
ftr-451	253	27	shall	shall	AUX
ftr-451	253	28	argue	argue	VERB
ftr-451	253	29	that	that	SCONJ
ftr-451	253	30	in	in	ADP
ftr-451	253	31	-	-	PUNCT
ftr-451	253	32	kind	kind	NOUN
ftr-451	253	33	consumption	consumption	NOUN
ftr-451	253	34	should	should	AUX
ftr-451	253	35	sometimes	sometimes	ADV
ftr-451	253	36	be	be	AUX
ftr-451	253	37	excluded	exclude	VERB
ftr-451	253	38	from	from	ADP
ftr-451	253	39	gross	gross	ADJ
ftr-451	253	40	income	income	NOUN
ftr-451	253	41	and	and	CCONJ
ftr-451	253	42	that	that	SCONJ
ftr-451	253	43	most	most	ADV
ftr-451	253	44	awarded	award	VERB
ftr-451	253	45	trophies	trophy	NOUN
ftr-451	253	46	should	should	AUX
ftr-451	253	47	be	be	AUX
ftr-451	253	48	viewed	view	VERB
ftr-451	253	49	as	as	ADP
ftr-451	253	50	in	in	ADP
ftr-451	253	51	-	-	PUNCT
ftr-451	253	52	kind	kind	NOUN
ftr-451	253	53	consumption	consumption	NOUN
ftr-451	253	54	,	,	PUNCT
ftr-451	253	55	rather	rather	ADV
ftr-451	253	56	than	than	ADP
ftr-451	253	57	as	as	ADP
ftr-451	253	58	accessions	accession	NOUN
ftr-451	253	59	to	to	ADP
ftr-451	253	60	wealth	wealth	NOUN
ftr-451	253	61	.	.	PUNCT
ftr-451	253	62	)	)	PUNCT
ftr-451	254	1	of	of	ADP
ftr-451	254	2	course	course	NOUN
ftr-451	254	3	,	,	PUNCT
ftr-451	254	4	enterprises	enterprise	NOUN
ftr-451	254	5	do	do	AUX
ftr-451	254	6	exist	exist	VERB
ftr-451	254	7	that	that	PRON
ftr-451	254	8	collect	collect	VERB
ftr-451	254	9	live	live	ADJ
ftr-451	254	10	fish	fish	NOUN
ftr-451	254	11	and	and	CCONJ
ftr-451	254	12	game	game	NOUN
ftr-451	254	13	as	as	ADP
ftr-451	254	14	inventory	inventory	NOUN
ftr-451	254	15	,	,	PUNCT
ftr-451	254	16	and	and	CCONJ
ftr-451	254	17	those	those	PRON
ftr-451	254	18	that	that	PRON
ftr-451	254	19	collect	collect	VERB
ftr-451	254	20	dead	dead	ADJ
ftr-451	254	21	animal	animal	NOUN
ftr-451	254	22	and	and	CCONJ
ftr-451	254	23	fish	fish	NOUN
ftr-451	254	24	parts	part	NOUN
ftr-451	254	25	or	or	CCONJ
ftr-451	254	26	by	by	ADP
ftr-451	254	27	-	-	PUNCT
ftr-451	254	28	products	product	NOUN
ftr-451	254	29	,	,	PUNCT
ftr-451	254	30	such	such	ADJ
ftr-451	254	31	as	as	ADP
ftr-451	254	32	elephant	elephant	NOUN
ftr-451	254	33	tusks	tusk	NOUN
ftr-451	254	34	,	,	PUNCT
ftr-451	254	35	cuttlefish	cuttlefish	PROPN
ftr-451	254	36	bones	bone	NOUN
ftr-451	254	37	,	,	PUNCT
ftr-451	254	38	hides	hide	VERB
ftr-451	254	39	,	,	PUNCT
ftr-451	254	40	horns	horn	NOUN
ftr-451	254	41	,	,	PUNCT
ftr-451	254	42	manure	manure	NOUN
ftr-451	254	43	,	,	PUNCT
ftr-451	254	44	and	and	CCONJ
ftr-451	254	45	so	so	ADV
ftr-451	254	46	on	on	ADV
ftr-451	254	47	,	,	PUNCT
ftr-451	254	48	and	and	CCONJ
ftr-451	254	49	sell	sell	VERB
ftr-451	254	50	(	(	PUNCT
ftr-451	254	51	or	or	CCONJ
ftr-451	254	52	convert	convert	VERB
ftr-451	254	53	)	)	PUNCT
ftr-451	254	54	the	the	DET
ftr-451	254	55	same	same	ADJ
ftr-451	254	56	as	as	ADP
ftr-451	254	57	inventory	inventory	NOUN
ftr-451	254	58	.	.	PUNCT
ftr-451	255	1	enterprises	enterprise	NOUN
ftr-451	255	2	that	that	PRON
ftr-451	255	3	treat	treat	VERB
ftr-451	255	4	animals	animal	NOUN
ftr-451	255	5	and	and	CCONJ
ftr-451	255	6	fish	fish	NOUN
ftr-451	255	7	(	(	PUNCT
ftr-451	255	8	or	or	CCONJ
ftr-451	255	9	their	their	PRON
ftr-451	255	10	parts	part	NOUN
ftr-451	255	11	and	and	CCONJ
ftr-451	255	12	byproducts	byproduct	NOUN
ftr-451	255	13	)	)	PUNCT
ftr-451	255	14	as	as	SCONJ
ftr-451	255	15	inventory	inventory	NOUN
ftr-451	255	16	are	be	AUX
ftr-451	255	17	not	not	PART
ftr-451	255	18	essentially	essentially	ADV
ftr-451	255	19	different	different	ADJ
ftr-451	255	20	from	from	ADP
ftr-451	255	21	farming	farming	NOUN
ftr-451	255	22	enterprises	enterprise	NOUN
ftr-451	255	23	.	.	PUNCT
ftr-451	256	1	32	32	NUM
ftr-451	256	2	.	.	PUNCT
ftr-451	257	1	irc	irc	PROPN
ftr-451	257	2	§	§	PROPN
ftr-451	257	3	1001(a	1001(a	NOUN
ftr-451	257	4	)	)	PUNCT
ftr-451	257	5	;	;	PUNCT
ftr-451	257	6	regs	reg	NOUN
ftr-451	257	7	.	.	PUNCT
ftr-451	258	1	§	§	PROPN
ftr-451	258	2	1.165	1.165	NUM
ftr-451	258	3	-	-	SYM
ftr-451	258	4	1(b	1(b	NUM
ftr-451	258	5	)	)	PUNCT
ftr-451	258	6	.	.	PUNCT
ftr-451	259	1	33	33	NUM
ftr-451	259	2	.	.	PUNCT
ftr-451	260	1	pellar	pellar	PROPN
ftr-451	260	2	v.	v.	PROPN
ftr-451	260	3	commissioner	commissioner	PROPN
ftr-451	260	4	25	25	NUM
ftr-451	260	5	t.c	t.c	PROPN
ftr-451	260	6	.	.	PROPN
ftr-451	260	7	299	299	NUM
ftr-451	260	8	(	(	PUNCT
ftr-451	260	9	1955)(acq	1955)(acq	NUM
ftr-451	260	10	.	.	PUNCT
ftr-451	260	11	)	)	PUNCT
ftr-451	260	12	;	;	PUNCT
ftr-451	260	13	1956	1956	NUM
ftr-451	260	14	-	-	SYM
ftr-451	260	15	2	2	NUM
ftr-451	260	16	c.b	c.b	PROPN
ftr-451	260	17	.	.	PROPN
ftr-451	260	18	7	7	NUM
ftr-451	260	19	,	,	PUNCT
ftr-451	260	20	1956	1956	NUM
ftr-451	260	21	-	-	SYM
ftr-451	260	22	1	1	NUM
ftr-451	260	23	c.b	c.b	PROPN
ftr-451	260	24	.	.	PROPN
ftr-451	260	25	5	5	NUM
ftr-451	260	26	.	.	PUNCT
ftr-451	261	1	this	this	DET
ftr-451	261	2	rule	rule	NOUN
ftr-451	261	3	assumes	assume	VERB
ftr-451	261	4	that	that	SCONJ
ftr-451	261	5	the	the	DET
ftr-451	261	6	parties	party	NOUN
ftr-451	261	7	are	be	AUX
ftr-451	261	8	not	not	PART
ftr-451	261	9	related	relate	VERB
ftr-451	261	10	in	in	ADP
ftr-451	261	11	such	such	DET
ftr-451	261	12	a	a	DET
ftr-451	261	13	way	way	NOUN
ftr-451	261	14	that	that	PRON
ftr-451	261	15	the	the	DET
ftr-451	261	16	transaction	transaction	NOUN
ftr-451	261	17	can	can	AUX
ftr-451	261	18	be	be	AUX
ftr-451	261	19	viewed	view	VERB
ftr-451	261	20	2000	2000	NUM
ftr-451	261	21	]	]	PUNCT
ftr-451	261	22	applying	apply	VERB
ftr-451	261	23	the	the	DET
ftr-451	261	24	“	"	PUNCT
ftr-451	261	25	claim	claim	NOUN
ftr-451	261	26	of	of	ADP
ftr-451	261	27	right	right	ADJ
ftr-451	261	28	doctrine	doctrine	NOUN
ftr-451	261	29	”	"	PUNCT
ftr-451	261	30	to	to	PART
ftr-451	261	31	found	find	VERB
ftr-451	261	32	objects	object	NOUN
ftr-451	261	33	695	695	NUM
ftr-451	261	34	practical	practical	ADJ
ftr-451	261	35	virtues	virtue	NOUN
ftr-451	261	36	,	,	PUNCT
ftr-451	261	37	since	since	SCONJ
ftr-451	261	38	true	true	ADJ
ftr-451	261	39	commercial	commercial	ADJ
ftr-451	261	40	bargain	bargain	NOUN
ftr-451	261	41	purchases	purchase	NOUN
ftr-451	261	42	among	among	ADP
ftr-451	261	43	unrelated	unrelated	ADJ
ftr-451	261	44	parties	party	NOUN
ftr-451	261	45	are	be	AUX
ftr-451	261	46	rare	rare	ADJ
ftr-451	261	47	,	,	PUNCT
ftr-451	261	48	and	and	CCONJ
ftr-451	261	49	it	it	PRON
ftr-451	261	50	would	would	AUX
ftr-451	261	51	be	be	AUX
ftr-451	261	52	even	even	ADV
ftr-451	261	53	rarer	rare	ADJ
ftr-451	261	54	for	for	SCONJ
ftr-451	261	55	the	the	DET
ftr-451	261	56	irs	irs	PROPN
ftr-451	261	57	to	to	PART
ftr-451	261	58	find	find	VERB
ftr-451	261	59	out	out	ADP
ftr-451	261	60	about	about	ADP
ftr-451	261	61	them	they	PRON
ftr-451	261	62	.	.	PUNCT
ftr-451	262	1	moreover	moreover	ADV
ftr-451	262	2	,	,	PUNCT
ftr-451	262	3	“	"	PUNCT
ftr-451	262	4	true	true	ADJ
ftr-451	262	5	”	"	PUNCT
ftr-451	262	6	commercial	commercial	ADJ
ftr-451	262	7	bargain	bargain	NOUN
ftr-451	262	8	purchases	purchase	NOUN
ftr-451	262	9	are	be	AUX
ftr-451	262	10	limited	limit	VERB
ftr-451	262	11	to	to	ADP
ftr-451	262	12	collectibles	collectible	NOUN
ftr-451	262	13	and	and	CCONJ
ftr-451	262	14	other	other	ADJ
ftr-451	262	15	non	non	ADJ
ftr-451	262	16	-	-	ADJ
ftr-451	262	17	publicly	publicly	ADV
ftr-451	262	18	-	-	PUNCT
ftr-451	262	19	traded	trade	VERB
ftr-451	262	20	business	business	NOUN
ftr-451	262	21	and	and	CCONJ
ftr-451	262	22	investment	investment	NOUN
ftr-451	262	23	property	property	NOUN
ftr-451	262	24	.	.	PUNCT
ftr-451	263	1	business	business	NOUN
ftr-451	263	2	and	and	CCONJ
ftr-451	263	3	investment	investment	NOUN
ftr-451	263	4	property	property	NOUN
ftr-451	263	5	can	can	AUX
ftr-451	263	6	be	be	AUX
ftr-451	263	7	taxed	tax	VERB
ftr-451	263	8	upon	upon	SCONJ
ftr-451	263	9	disposition	disposition	NOUN
ftr-451	263	10	.	.	PUNCT
ftr-451	264	1	34	34	NUM
ftr-451	264	2	the	the	DET
ftr-451	264	3	commercial	commercial	ADJ
ftr-451	264	4	-	-	PUNCT
ftr-451	264	5	bargain	bargain	NOUN
ftr-451	264	6	-	-	PUNCT
ftr-451	264	7	purchase	purchase	NOUN
ftr-451	264	8	exclusion	exclusion	NOUN
ftr-451	264	9	also	also	ADV
ftr-451	264	10	has	have	VERB
ftr-451	264	11	a	a	DET
ftr-451	264	12	principled	principled	ADJ
ftr-451	264	13	basis	basis	NOUN
ftr-451	264	14	,	,	PUNCT
ftr-451	264	15	namely	namely	ADV
ftr-451	264	16	,	,	PUNCT
ftr-451	264	17	that	that	SCONJ
ftr-451	264	18	the	the	DET
ftr-451	264	19	appreciation	appreciation	NOUN
ftr-451	264	20	element	element	NOUN
ftr-451	264	21	in	in	ADP
ftr-451	264	22	a	a	DET
ftr-451	264	23	commercial	commercial	ADJ
ftr-451	264	24	bargain	bargain	NOUN
ftr-451	264	25	purchase	purchase	NOUN
ftr-451	264	26	can	can	AUX
ftr-451	264	27	be	be	AUX
ftr-451	264	28	said	say	VERB
ftr-451	264	29	to	to	PART
ftr-451	264	30	occur	occur	VERB
ftr-451	264	31	“	"	PUNCT
ftr-451	264	32	after	after	ADP
ftr-451	264	33	”	"	PUNCT
ftr-451	264	34	the	the	DET
ftr-451	264	35	purchase	purchase	NOUN
ftr-451	264	36	,	,	PUNCT
ftr-451	264	37	because	because	SCONJ
ftr-451	264	38	the	the	DET
ftr-451	264	39	true	true	ADJ
ftr-451	264	40	value	value	NOUN
ftr-451	264	41	of	of	ADP
ftr-451	264	42	a	a	DET
ftr-451	264	43	collectible	collectible	NOUN
ftr-451	264	44	can	can	AUX
ftr-451	264	45	only	only	ADV
ftr-451	264	46	be	be	AUX
ftr-451	264	47	objectively	objectively	ADV
ftr-451	264	48	revealed	reveal	VERB
ftr-451	264	49	through	through	ADP
ftr-451	264	50	appraisals	appraisal	NOUN
ftr-451	264	51	or	or	CCONJ
ftr-451	264	52	testing	test	VERB
ftr-451	264	53	the	the	DET
ftr-451	264	54	market	market	NOUN
ftr-451	264	55	.	.	PUNCT
ftr-451	265	1	stated	state	VERB
ftr-451	265	2	more	more	ADV
ftr-451	265	3	abstractly	abstractly	ADV
ftr-451	265	4	,	,	PUNCT
ftr-451	265	5	for	for	ADP
ftr-451	265	6	tax	tax	NOUN
ftr-451	265	7	purposes	purpose	NOUN
ftr-451	265	8	the	the	DET
ftr-451	265	9	value	value	NOUN
ftr-451	265	10	at	at	ADP
ftr-451	265	11	the	the	DET
ftr-451	265	12	time	time	NOUN
ftr-451	265	13	of	of	ADP
ftr-451	265	14	purchase	purchase	NOUN
ftr-451	265	15	is	be	AUX
ftr-451	265	16	deemed	deem	VERB
ftr-451	265	17	to	to	PART
ftr-451	265	18	equal	equal	ADJ
ftr-451	265	19	cost	cost	NOUN
ftr-451	265	20	,	,	PUNCT
ftr-451	265	21	because	because	SCONJ
ftr-451	265	22	(	(	PUNCT
ftr-451	265	23	objective	objective	ADJ
ftr-451	265	24	)	)	PUNCT
ftr-451	265	25	value	value	NOUN
ftr-451	265	26	is	be	AUX
ftr-451	265	27	synonymous	synonymous	ADJ
ftr-451	265	28	with	with	ADP
ftr-451	265	29	market	market	NOUN
ftr-451	265	30	price	price	NOUN
ftr-451	265	31	.	.	PUNCT
ftr-451	266	1	thus,35	thus,35	VERB
ftr-451	266	2	the	the	DET
ftr-451	266	3	commercial	commercial	ADJ
ftr-451	266	4	bargain	bargain	NOUN
ftr-451	266	5	purchase	purchase	NOUN
ftr-451	266	6	situation	situation	NOUN
ftr-451	266	7	is	be	AUX
ftr-451	266	8	essentially	essentially	ADV
ftr-451	266	9	the	the	DET
ftr-451	266	10	same	same	ADJ
ftr-451	266	11	as	as	ADP
ftr-451	266	12	that	that	PRON
ftr-451	266	13	of	of	ADP
ftr-451	266	14	purchasing	purchase	VERB
ftr-451	266	15	a	a	DET
ftr-451	266	16	speculative	speculative	ADJ
ftr-451	266	17	investment	investment	NOUN
ftr-451	266	18	that	that	PRON
ftr-451	266	19	turns	turn	VERB
ftr-451	266	20	out	out	ADP
ftr-451	266	21	to	to	PART
ftr-451	266	22	be	be	AUX
ftr-451	266	23	a	a	DET
ftr-451	266	24	bonanza	bonanza	NOUN
ftr-451	266	25	,	,	PUNCT
ftr-451	266	26	such	such	ADJ
ftr-451	266	27	as	as	ADP
ftr-451	266	28	raw	raw	ADJ
ftr-451	266	29	land	land	NOUN
ftr-451	266	30	that	that	PRON
ftr-451	266	31	yields	yield	VERB
ftr-451	266	32	valuable	valuable	ADJ
ftr-451	266	33	minerals	mineral	NOUN
ftr-451	266	34	.	.	PUNCT
ftr-451	267	1	in	in	ADP
ftr-451	267	2	both	both	DET
ftr-451	267	3	cases	case	NOUN
ftr-451	267	4	the	the	DET
ftr-451	267	5	(	(	PUNCT
ftr-451	267	6	high	high	ADJ
ftr-451	267	7	)	)	PUNCT
ftr-451	267	8	value	value	NOUN
ftr-451	267	9	is	be	AUX
ftr-451	267	10	“	"	PUNCT
ftr-451	267	11	there	there	ADV
ftr-451	267	12	”	"	PUNCT
ftr-451	267	13	upon	upon	SCONJ
ftr-451	267	14	purchase	purchase	NOUN
ftr-451	267	15	but	but	CCONJ
ftr-451	267	16	is	be	AUX
ftr-451	267	17	only	only	ADV
ftr-451	267	18	“	"	PUNCT
ftr-451	267	19	revealed	reveal	VERB
ftr-451	267	20	”	"	PUNCT
ftr-451	267	21	later	later	ADV
ftr-451	267	22	.	.	PUNCT
ftr-451	268	1	on	on	ADP
ftr-451	268	2	the	the	DET
ftr-451	268	3	other	other	ADJ
ftr-451	268	4	hand	hand	NOUN
ftr-451	268	5	,	,	PUNCT
ftr-451	268	6	this	this	DET
ftr-451	268	7	exclusion	exclusion	NOUN
ftr-451	268	8	(	(	PUNCT
ftr-451	268	9	deferral	deferral	ADJ
ftr-451	268	10	rule	rule	NOUN
ftr-451	268	11	)	)	PUNCT
ftr-451	268	12	can	can	AUX
ftr-451	268	13	be	be	AUX
ftr-451	268	14	criticized	criticize	VERB
ftr-451	268	15	on	on	ADP
ftr-451	268	16	the	the	DET
ftr-451	268	17	ground	ground	NOUN
ftr-451	268	18	that	that	SCONJ
ftr-451	268	19	,	,	PUNCT
ftr-451	268	20	if	if	SCONJ
ftr-451	268	21	we	we	PRON
ftr-451	268	22	view	view	VERB
ftr-451	268	23	the	the	DET
ftr-451	268	24	finding	finding	NOUN
ftr-451	268	25	of	of	ADP
ftr-451	268	26	a	a	DET
ftr-451	268	27	rembrandt	rembrandt	NOUN
ftr-451	268	28	in	in	ADP
ftr-451	268	29	an	an	DET
ftr-451	268	30	attic	attic	NOUN
ftr-451	268	31	to	to	PART
ftr-451	268	32	be	be	AUX
ftr-451	268	33	gross	gross	ADJ
ftr-451	268	34	income	income	NOUN
ftr-451	268	35	,	,	PUNCT
ftr-451	268	36	it	it	PRON
ftr-451	268	37	is	be	AUX
ftr-451	268	38	hard	hard	ADJ
ftr-451	268	39	to	to	PART
ftr-451	268	40	distinguish	distinguish	VERB
ftr-451	268	41	the	the	DET
ftr-451	268	42	case	case	NOUN
ftr-451	268	43	where	where	SCONJ
ftr-451	268	44	the	the	DET
ftr-451	268	45	rembrandt	rembrandt	PROPN
ftr-451	268	46	is	be	AUX
ftr-451	268	47	purchased	purchase	VERB
ftr-451	268	48	for	for	ADP
ftr-451	268	49	a	a	DET
ftr-451	268	50	small	small	ADJ
ftr-451	268	51	amount	amount	NOUN
ftr-451	268	52	of	of	ADP
ftr-451	268	53	cash	cash	NOUN
ftr-451	268	54	.	.	PUNCT
ftr-451	269	1	however	however	ADV
ftr-451	269	2	,	,	PUNCT
ftr-451	269	3	the	the	DET
ftr-451	269	4	distinction	distinction	NOUN
ftr-451	269	5	between	between	ADP
ftr-451	269	6	an	an	DET
ftr-451	269	7	in	in	ADP
ftr-451	269	8	-	-	PUNCT
ftr-451	269	9	kind	kind	NOUN
ftr-451	269	10	windfall	windfall	NOUN
ftr-451	269	11	receipt	receipt	NOUN
ftr-451	269	12	and	and	CCONJ
ftr-451	269	13	unrealized	unrealized	ADJ
ftr-451	269	14	appreciation	appreciation	NOUN
ftr-451	269	15	is	be	AUX
ftr-451	269	16	clear	clear	ADJ
ftr-451	269	17	in	in	ADP
ftr-451	269	18	principle	principle	NOUN
ftr-451	269	19	:	:	PUNCT
ftr-451	269	20	in	in	ADP
ftr-451	269	21	the	the	DET
ftr-451	269	22	first	first	ADJ
ftr-451	269	23	,	,	PUNCT
ftr-451	269	24	one	one	PRON
ftr-451	269	25	receives	receive	VERB
ftr-451	269	26	something	something	PRON
ftr-451	269	27	for	for	ADP
ftr-451	269	28	nothing	nothing	PRON
ftr-451	269	29	,	,	PUNCT
ftr-451	269	30	and	and	CCONJ
ftr-451	269	31	in	in	ADP
ftr-451	269	32	the	the	DET
ftr-451	269	33	second	second	ADJ
ftr-451	269	34	,	,	PUNCT
ftr-451	269	35	one	one	PRON
ftr-451	269	36	has	have	AUX
ftr-451	269	37	invested	invest	VERB
ftr-451	269	38	in	in	ADP
ftr-451	269	39	valuable	valuable	ADJ
ftr-451	269	40	property	property	NOUN
ftr-451	269	41	.	.	PUNCT
ftr-451	270	1	of	of	ADP
ftr-451	270	2	course	course	NOUN
ftr-451	270	3	,	,	PUNCT
ftr-451	270	4	there	there	PRON
ftr-451	270	5	may	may	AUX
ftr-451	270	6	be	be	AUX
ftr-451	270	7	borderline	borderline	ADJ
ftr-451	270	8	cases	case	NOUN
ftr-451	270	9	that	that	PRON
ftr-451	270	10	raise	raise	VERB
ftr-451	270	11	the	the	DET
ftr-451	270	12	issue	issue	NOUN
ftr-451	270	13	of	of	ADP
ftr-451	270	14	whether	whether	SCONJ
ftr-451	270	15	there	there	PRON
ftr-451	270	16	has	have	AUX
ftr-451	270	17	been	be	AUX
ftr-451	270	18	an	an	DET
ftr-451	270	19	investment	investment	NOUN
ftr-451	270	20	in	in	ADP
ftr-451	270	21	the	the	DET
ftr-451	270	22	valuable	valuable	ADJ
ftr-451	270	23	property	property	NOUN
ftr-451	270	24	.	.	PUNCT
ftr-451	271	1	to	to	PART
ftr-451	271	2	count	count	VERB
ftr-451	271	3	as	as	ADP
ftr-451	271	4	“	"	PUNCT
ftr-451	271	5	investment	investment	NOUN
ftr-451	271	6	in	in	ADP
ftr-451	271	7	the	the	DET
ftr-451	271	8	property	property	NOUN
ftr-451	271	9	,	,	PUNCT
ftr-451	271	10	”	"	PUNCT
ftr-451	271	11	the	the	DET
ftr-451	271	12	cost	cost	NOUN
ftr-451	271	13	should	should	AUX
ftr-451	271	14	have	have	AUX
ftr-451	271	15	been	be	AUX
ftr-451	271	16	purposefully	purposefully	ADV
ftr-451	271	17	incurred	incur	VERB
ftr-451	271	18	in	in	ADP
ftr-451	271	19	an	an	DET
ftr-451	271	20	activity	activity	NOUN
ftr-451	271	21	or	or	CCONJ
ftr-451	271	22	venture	venture	NOUN
ftr-451	271	23	to	to	PART
ftr-451	271	24	obtain	obtain	VERB
ftr-451	271	25	valuable	valuable	ADJ
ftr-451	271	26	property	property	NOUN
ftr-451	271	27	.	.	PUNCT
ftr-451	272	1	thus	thus	ADV
ftr-451	272	2	,	,	PUNCT
ftr-451	272	3	the	the	DET
ftr-451	272	4	cost	cost	NOUN
ftr-451	272	5	of	of	ADP
ftr-451	272	6	some	some	DET
ftr-451	272	7	personal	personal	ADJ
ftr-451	272	8	activity	activity	NOUN
ftr-451	272	9	,	,	PUNCT
ftr-451	272	10	such	such	ADJ
ftr-451	272	11	as	as	ADP
ftr-451	272	12	a	a	DET
ftr-451	272	13	vacation	vacation	NOUN
ftr-451	272	14	to	to	PART
ftr-451	272	15	belize	belize	VERB
ftr-451	272	16	,	,	PUNCT
ftr-451	272	17	that	that	PRON
ftr-451	272	18	fortuitously	fortuitously	ADV
ftr-451	272	19	results	result	VERB
ftr-451	272	20	in	in	ADP
ftr-451	272	21	the	the	DET
ftr-451	272	22	finding	finding	NOUN
ftr-451	272	23	of	of	ADP
ftr-451	272	24	gold	gold	ADJ
ftr-451	272	25	coins	coin	NOUN
ftr-451	272	26	on	on	ADP
ftr-451	272	27	the	the	DET
ftr-451	272	28	beach	beach	NOUN
ftr-451	272	29	should	should	AUX
ftr-451	272	30	not	not	PART
ftr-451	272	31	be	be	AUX
ftr-451	272	32	viewed	view	VERB
ftr-451	272	33	as	as	ADP
ftr-451	272	34	“	"	PUNCT
ftr-451	272	35	investment	investment	NOUN
ftr-451	272	36	in	in	ADP
ftr-451	272	37	the	the	DET
ftr-451	272	38	property	property	NOUN
ftr-451	272	39	.	.	PUNCT
ftr-451	273	1	”36	”36	VERB
ftr-451	273	2	as	as	ADP
ftr-451	273	3	a	a	DET
ftr-451	273	4	deliberate	deliberate	ADJ
ftr-451	273	5	attempt	attempt	NOUN
ftr-451	273	6	by	by	ADP
ftr-451	273	7	the	the	DET
ftr-451	273	8	seller	seller	NOUN
ftr-451	273	9	to	to	PART
ftr-451	273	10	transfer	transfer	VERB
ftr-451	273	11	wealth	wealth	NOUN
ftr-451	273	12	to	to	ADP
ftr-451	273	13	the	the	DET
ftr-451	273	14	purchaser	purchaser	NOUN
ftr-451	273	15	.	.	PUNCT
ftr-451	274	1	compare	compare	VERB
ftr-451	274	2	irc	irc	PROPN
ftr-451	274	3	§	§	PROPN
ftr-451	274	4	83(a	83(a	NUM
ftr-451	274	5	)	)	PUNCT
ftr-451	274	6	(	(	PUNCT
ftr-451	274	7	compensation	compensation	NOUN
ftr-451	274	8	for	for	ADP
ftr-451	274	9	services	service	NOUN
ftr-451	274	10	)	)	PUNCT
ftr-451	274	11	.	.	PUNCT
ftr-451	275	1	thus	thus	ADV
ftr-451	275	2	,	,	PUNCT
ftr-451	275	3	the	the	DET
ftr-451	275	4	commercial	commercial	ADJ
ftr-451	275	5	-	-	PUNCT
ftr-451	275	6	bargain	bargain	NOUN
ftr-451	275	7	-	-	PUNCT
ftr-451	275	8	purchase	purchase	NOUN
ftr-451	275	9	exclusion	exclusion	NOUN
ftr-451	275	10	posits	posit	NOUN
ftr-451	275	11	ignorance	ignorance	NOUN
ftr-451	275	12	by	by	ADP
ftr-451	275	13	the	the	DET
ftr-451	275	14	seller	seller	NOUN
ftr-451	275	15	of	of	ADP
ftr-451	275	16	the	the	DET
ftr-451	275	17	property	property	NOUN
ftr-451	275	18	’s	’s	PART
ftr-451	275	19	true	true	ADJ
ftr-451	275	20	value	value	NOUN
ftr-451	275	21	.	.	PUNCT
ftr-451	276	1	34	34	NUM
ftr-451	276	2	.	.	PUNCT
ftr-451	277	1	personal	personal	ADJ
ftr-451	277	2	-	-	PUNCT
ftr-451	277	3	use	use	NOUN
ftr-451	277	4	property	property	NOUN
ftr-451	277	5	(	(	PUNCT
ftr-451	277	6	that	that	PRON
ftr-451	277	7	depreciates	depreciate	VERB
ftr-451	277	8	in	in	ADP
ftr-451	277	9	value	value	NOUN
ftr-451	277	10	)	)	PUNCT
ftr-451	277	11	would	would	AUX
ftr-451	277	12	escape	escape	VERB
ftr-451	277	13	tax	tax	NOUN
ftr-451	277	14	entirely	entirely	ADV
ftr-451	277	15	if	if	SCONJ
ftr-451	277	16	not	not	PART
ftr-451	277	17	taxed	tax	VERB
ftr-451	277	18	in	in	ADP
ftr-451	277	19	full	full	ADJ
ftr-451	277	20	upon	upon	SCONJ
ftr-451	277	21	receipt	receipt	NOUN
ftr-451	277	22	.	.	PUNCT
ftr-451	278	1	fortunately	fortunately	ADV
ftr-451	278	2	,	,	PUNCT
ftr-451	278	3	depreciating	depreciate	VERB
ftr-451	278	4	personal	personal	ADJ
ftr-451	278	5	-	-	PUNCT
ftr-451	278	6	use	use	NOUN
ftr-451	278	7	property	property	NOUN
ftr-451	278	8	will	will	AUX
ftr-451	278	9	not	not	PART
ftr-451	278	10	be	be	AUX
ftr-451	278	11	the	the	DET
ftr-451	278	12	subject	subject	NOUN
ftr-451	278	13	of	of	ADP
ftr-451	278	14	a	a	DET
ftr-451	278	15	true	true	ADJ
ftr-451	278	16	bargain	bargain	NOUN
ftr-451	278	17	purchase	purchase	NOUN
ftr-451	278	18	.	.	PUNCT
ftr-451	279	1	that	that	DET
ftr-451	279	2	distinction	distinction	NOUN
ftr-451	279	3	is	be	AUX
ftr-451	279	4	pretty	pretty	ADV
ftr-451	279	5	much	much	ADV
ftr-451	279	6	reserved	reserved	ADJ
ftr-451	279	7	for	for	ADP
ftr-451	279	8	art	art	NOUN
ftr-451	279	9	works	work	NOUN
ftr-451	279	10	,	,	PUNCT
ftr-451	279	11	collectibles	collectible	NOUN
ftr-451	279	12	,	,	PUNCT
ftr-451	279	13	raw	raw	ADJ
ftr-451	279	14	land	land	NOUN
ftr-451	279	15	containing	contain	VERB
ftr-451	279	16	natural	natural	ADJ
ftr-451	279	17	resources	resource	NOUN
ftr-451	279	18	,	,	PUNCT
ftr-451	279	19	and	and	CCONJ
ftr-451	279	20	perhaps	perhaps	ADV
ftr-451	279	21	other	other	ADJ
ftr-451	279	22	items	item	NOUN
ftr-451	279	23	whose	whose	DET
ftr-451	279	24	true	true	ADJ
ftr-451	279	25	quality	quality	NOUN
ftr-451	279	26	can	can	AUX
ftr-451	279	27	escape	escape	VERB
ftr-451	279	28	the	the	DET
ftr-451	279	29	scrutiny	scrutiny	NOUN
ftr-451	279	30	of	of	ADP
ftr-451	279	31	merchants	merchant	NOUN
ftr-451	279	32	.	.	PUNCT
ftr-451	280	1	these	these	DET
ftr-451	280	2	items	item	NOUN
ftr-451	280	3	fall	fall	VERB
ftr-451	280	4	in	in	ADP
ftr-451	280	5	the	the	DET
ftr-451	280	6	“	"	PUNCT
ftr-451	280	7	investment	investment	NOUN
ftr-451	280	8	”	"	PUNCT
ftr-451	280	9	category	category	NOUN
ftr-451	280	10	for	for	ADP
ftr-451	280	11	purposes	purpose	NOUN
ftr-451	280	12	of	of	ADP
ftr-451	280	13	this	this	DET
ftr-451	280	14	discussion	discussion	NOUN
ftr-451	280	15	because	because	SCONJ
ftr-451	280	16	they	they	PRON
ftr-451	280	17	do	do	AUX
ftr-451	280	18	not	not	PART
ftr-451	280	19	lose	lose	VERB
ftr-451	280	20	value	value	NOUN
ftr-451	280	21	by	by	ADP
ftr-451	280	22	reason	reason	NOUN
ftr-451	280	23	of	of	ADP
ftr-451	280	24	obsolescence	obsolescence	NOUN
ftr-451	280	25	,	,	PUNCT
ftr-451	280	26	being	be	AUX
ftr-451	280	27	displayed	display	VERB
ftr-451	280	28	,	,	PUNCT
ftr-451	280	29	or	or	CCONJ
ftr-451	280	30	perhaps	perhaps	ADV
ftr-451	280	31	even	even	ADV
ftr-451	280	32	by	by	ADP
ftr-451	280	33	normal	normal	ADJ
ftr-451	280	34	use	use	NOUN
ftr-451	280	35	.	.	PUNCT
ftr-451	281	1	35	35	NUM
ftr-451	281	2	.	.	PUNCT
ftr-451	282	1	thus	thus	ADV
ftr-451	282	2	,	,	PUNCT
ftr-451	282	3	simply	simply	ADV
ftr-451	282	4	getting	get	VERB
ftr-451	282	5	a	a	DET
ftr-451	282	6	“	"	PUNCT
ftr-451	282	7	good	good	ADJ
ftr-451	282	8	deal	deal	NOUN
ftr-451	282	9	”	"	PUNCT
ftr-451	282	10	in	in	ADP
ftr-451	282	11	the	the	DET
ftr-451	282	12	marketplace	marketplace	NOUN
ftr-451	282	13	(	(	PUNCT
ftr-451	282	14	such	such	ADJ
ftr-451	282	15	as	as	ADP
ftr-451	282	16	a	a	DET
ftr-451	282	17	big	big	ADJ
ftr-451	282	18	discount	discount	NOUN
ftr-451	282	19	on	on	ADP
ftr-451	282	20	a	a	DET
ftr-451	282	21	car	car	NOUN
ftr-451	282	22	purchase	purchase	NOUN
ftr-451	282	23	)	)	PUNCT
ftr-451	282	24	is	be	AUX
ftr-451	282	25	not	not	PART
ftr-451	282	26	properly	properly	ADV
ftr-451	282	27	viewed	view	VERB
ftr-451	282	28	as	as	ADP
ftr-451	282	29	raising	raise	VERB
ftr-451	282	30	a	a	DET
ftr-451	282	31	serious	serious	ADJ
ftr-451	282	32	gross	gross	ADJ
ftr-451	282	33	income	income	NOUN
ftr-451	282	34	issue	issue	NOUN
ftr-451	282	35	,	,	PUNCT
ftr-451	282	36	since	since	SCONJ
ftr-451	282	37	market	market	NOUN
ftr-451	282	38	transactions	transaction	NOUN
ftr-451	282	39	are	be	AUX
ftr-451	282	40	reckoned	reckon	VERB
ftr-451	282	41	by	by	ADP
ftr-451	282	42	the	the	DET
ftr-451	282	43	income	income	NOUN
ftr-451	282	44	tax	tax	NOUN
ftr-451	282	45	on	on	ADP
ftr-451	282	46	the	the	DET
ftr-451	282	47	basis	basis	NOUN
ftr-451	282	48	of	of	ADP
ftr-451	282	49	“	"	PUNCT
ftr-451	282	50	cost	cost	NOUN
ftr-451	282	51	”	"	PUNCT
ftr-451	282	52	rather	rather	ADV
ftr-451	282	53	than	than	ADP
ftr-451	282	54	value	value	NOUN
ftr-451	282	55	received	receive	VERB
ftr-451	282	56	.	.	PUNCT
ftr-451	283	1	for	for	ADP
ftr-451	283	2	the	the	DET
ftr-451	283	3	great	great	ADJ
ftr-451	283	4	mass	mass	NOUN
ftr-451	283	5	of	of	ADP
ftr-451	283	6	arms	arm	NOUN
ftr-451	283	7	-	-	PUNCT
ftr-451	283	8	length	length	NOUN
ftr-451	283	9	transactions	transaction	NOUN
ftr-451	283	10	,	,	PUNCT
ftr-451	283	11	cost	cost	NOUN
ftr-451	283	12	is	be	AUX
ftr-451	283	13	the	the	DET
ftr-451	283	14	best	good	ADJ
ftr-451	283	15	(	(	PUNCT
ftr-451	283	16	most	most	ADV
ftr-451	283	17	objective	objective	ADJ
ftr-451	283	18	and	and	CCONJ
ftr-451	283	19	easy	easy	ADJ
ftr-451	283	20	to	to	PART
ftr-451	283	21	ascertain	ascertain	VERB
ftr-451	283	22	)	)	PUNCT
ftr-451	283	23	criterion	criterion	NOUN
ftr-451	283	24	of	of	ADP
ftr-451	283	25	value	value	NOUN
ftr-451	283	26	.	.	PUNCT
ftr-451	284	1	see	see	VERB
ftr-451	284	2	daniel	daniel	PROPN
ftr-451	284	3	n.	n.	PROPN
ftr-451	284	4	shaviro	shaviro	PROPN
ftr-451	284	5	,	,	PUNCT
ftr-451	284	6	the	the	DET
ftr-451	284	7	man	man	NOUN
ftr-451	284	8	who	who	PRON
ftr-451	284	9	lost	lose	VERB
ftr-451	284	10	too	too	ADV
ftr-451	284	11	much	much	ADV
ftr-451	284	12	:	:	PUNCT
ftr-451	284	13	zarin	zarin	PROPN
ftr-451	284	14	v.	v.	ADP
ftr-451	284	15	commissioner	commissioner	PROPN
ftr-451	284	16	and	and	CCONJ
ftr-451	284	17	the	the	DET
ftr-451	284	18	measurement	measurement	NOUN
ftr-451	284	19	of	of	ADP
ftr-451	284	20	taxable	taxable	ADJ
ftr-451	284	21	consumption	consumption	NOUN
ftr-451	284	22	,	,	PUNCT
ftr-451	284	23	45	45	NUM
ftr-451	284	24	tax	tax	NOUN
ftr-451	284	25	l.	l.	PROPN
ftr-451	284	26	rev	rev	PROPN
ftr-451	284	27	.	.	PROPN
ftr-451	284	28	215	215	NUM
ftr-451	284	29	,	,	PUNCT
ftr-451	284	30	222	222	NUM
ftr-451	284	31	-	-	SYM
ftr-451	284	32	29	29	NUM
ftr-451	284	33	(	(	PUNCT
ftr-451	284	34	1990	1990	NUM
ftr-451	284	35	)	)	PUNCT
ftr-451	284	36	.	.	PUNCT
ftr-451	285	1	36	36	NUM
ftr-451	285	2	.	.	PUNCT
ftr-451	286	1	cf	cf	X
ftr-451	286	2	.	.	PUNCT
ftr-451	287	1	cesarini	cesarini	PROPN
ftr-451	287	2	v.	v.	PROPN
ftr-451	287	3	united	united	PROPN
ftr-451	287	4	states	states	PROPN
ftr-451	287	5	,	,	PUNCT
ftr-451	287	6	296	296	NUM
ftr-451	287	7	f.supp	f.supp	ADJ
ftr-451	287	8	.	.	PROPN
ftr-451	287	9	3	3	NUM
ftr-451	287	10	(	(	PUNCT
ftr-451	287	11	n.d.ohio	n.d.ohio	NOUN
ftr-451	287	12	1969	1969	NUM
ftr-451	287	13	)	)	PUNCT
ftr-451	287	14	,	,	PUNCT
ftr-451	287	15	aff’d	aff’d	VERB
ftr-451	287	16	per	per	ADP
ftr-451	287	17	curiam	curiam	NOUN
ftr-451	287	18	,	,	PUNCT
ftr-451	287	19	428	428	NUM
ftr-451	287	20	f.2d	f.2d	NOUN
ftr-451	287	21	812	812	NUM
ftr-451	287	22	(	(	PUNCT
ftr-451	287	23	6	6	NUM
ftr-451	287	24	cir.1970	cir.1970	NOUN
ftr-451	287	25	)	)	PUNCT
ftr-451	287	26	(	(	PUNCT
ftr-451	287	27	cash	cash	NOUN
ftr-451	287	28	found	find	VERB
ftr-451	287	29	in	in	ADP
ftr-451	287	30	a	a	DET
ftr-451	287	31	piano	piano	NOUN
ftr-451	287	32	is	be	AUX
ftr-451	287	33	gross	gross	ADJ
ftr-451	287	34	income	income	NOUN
ftr-451	287	35	)	)	PUNCT
ftr-451	287	36	.	.	PUNCT
ftr-451	288	1	the	the	DET
ftr-451	288	2	result	result	NOUN
ftr-451	288	3	should	should	AUX
ftr-451	288	4	be	be	AUX
ftr-451	288	5	theth	theth	NOUN
ftr-451	288	6	same	same	ADJ
ftr-451	288	7	if	if	SCONJ
ftr-451	288	8	diamonds	diamond	NOUN
ftr-451	288	9	are	be	AUX
ftr-451	288	10	found	find	VERB
ftr-451	288	11	in	in	ADP
ftr-451	288	12	the	the	DET
ftr-451	288	13	piano	piano	NOUN
ftr-451	288	14	.	.	PUNCT
ftr-451	289	1	a	a	DET
ftr-451	289	2	harder	hard	ADJ
ftr-451	289	3	case	case	NOUN
ftr-451	289	4	would	would	AUX
ftr-451	289	5	be	be	AUX
ftr-451	289	6	where	where	SCONJ
ftr-451	289	7	a	a	DET
ftr-451	289	8	person	person	NOUN
ftr-451	289	9	purchased	purchase	VERB
ftr-451	289	10	a	a	DET
ftr-451	289	11	696	696	NUM
ftr-451	289	12	florida	florida	PROPN
ftr-451	289	13	tax	tax	NOUN
ftr-451	289	14	review	review	NOUN
ftr-451	289	15	[	[	X
ftr-451	289	16	vol	vol	NOUN
ftr-451	289	17	.	.	PUNCT
ftr-451	290	1	4:10	4:10	NUM
ftr-451	290	2	another	another	DET
ftr-451	290	3	argument	argument	NOUN
ftr-451	290	4	might	might	AUX
ftr-451	290	5	be	be	AUX
ftr-451	290	6	that	that	SCONJ
ftr-451	290	7	the	the	DET
ftr-451	290	8	commercial	commercial	ADJ
ftr-451	290	9	-	-	PUNCT
ftr-451	290	10	bargain	bargain	NOUN
ftr-451	290	11	-	-	PUNCT
ftr-451	290	12	purchase	purchase	NOUN
ftr-451	290	13	exclusion	exclusion	NOUN
ftr-451	290	14	confounds	confound	VERB
ftr-451	290	15	the	the	DET
ftr-451	290	16	neutrality	neutrality	NOUN
ftr-451	290	17	norm	norm	NOUN
ftr-451	290	18	that	that	SCONJ
ftr-451	290	19	all	all	DET
ftr-451	290	20	investment	investment	NOUN
ftr-451	290	21	be	be	VERB
ftr-451	290	22	after	after	ADP
ftr-451	290	23	-	-	PUNCT
ftr-451	290	24	tax	tax	NOUN
ftr-451	290	25	.	.	PUNCT
ftr-451	291	1	37	37	NUM
ftr-451	291	2	however	however	ADV
ftr-451	291	3	,	,	PUNCT
ftr-451	291	4	here	here	ADV
ftr-451	291	5	the	the	DET
ftr-451	291	6	violation	violation	NOUN
ftr-451	291	7	of	of	ADP
ftr-451	291	8	neutrality	neutrality	NOUN
ftr-451	291	9	is	be	AUX
ftr-451	291	10	trivial	trivial	ADJ
ftr-451	291	11	,	,	PUNCT
ftr-451	291	12	since	since	SCONJ
ftr-451	291	13	transactions	transaction	NOUN
ftr-451	291	14	of	of	ADP
ftr-451	291	15	this	this	DET
ftr-451	291	16	type	type	NOUN
ftr-451	291	17	are	be	AUX
ftr-451	291	18	rare	rare	ADJ
ftr-451	291	19	,	,	PUNCT
ftr-451	291	20	the	the	DET
ftr-451	291	21	seller	seller	NOUN
ftr-451	291	22	is	be	AUX
ftr-451	291	23	certainly	certainly	ADV
ftr-451	291	24	unaware	unaware	ADJ
ftr-451	291	25	of	of	ADP
ftr-451	291	26	the	the	DET
ftr-451	291	27	true	true	ADJ
ftr-451	291	28	value	value	NOUN
ftr-451	291	29	of	of	ADP
ftr-451	291	30	the	the	DET
ftr-451	291	31	item	item	NOUN
ftr-451	291	32	,	,	PUNCT
ftr-451	291	33	and	and	CCONJ
ftr-451	291	34	the	the	DET
ftr-451	291	35	buyer	buyer	NOUN
ftr-451	291	36	may	may	AUX
ftr-451	291	37	also	also	ADV
ftr-451	291	38	be	be	AUX
ftr-451	291	39	unaware	unaware	ADJ
ftr-451	291	40	of	of	ADP
ftr-451	291	41	the	the	DET
ftr-451	291	42	true	true	ADJ
ftr-451	291	43	value	value	NOUN
ftr-451	291	44	at	at	ADP
ftr-451	291	45	the	the	DET
ftr-451	291	46	time	time	NOUN
ftr-451	291	47	of	of	ADP
ftr-451	291	48	purchase	purchase	NOUN
ftr-451	291	49	.	.	PUNCT
ftr-451	292	1	also	also	ADV
ftr-451	292	2	,	,	PUNCT
ftr-451	292	3	the	the	DET
ftr-451	292	4	bargain	bargain	NOUN
ftr-451	292	5	-	-	PUNCT
ftr-451	292	6	purchase	purchase	NOUN
ftr-451	292	7	exclusionary	exclusionary	ADJ
ftr-451	292	8	rule	rule	NOUN
ftr-451	292	9	avoids	avoid	VERB
ftr-451	292	10	valuation	valuation	NOUN
ftr-451	292	11	disputes	dispute	NOUN
ftr-451	292	12	between	between	ADP
ftr-451	292	13	the	the	DET
ftr-451	292	14	taxpayer	taxpayer	NOUN
ftr-451	292	15	and	and	CCONJ
ftr-451	292	16	the	the	DET
ftr-451	292	17	irs	irs	PROPN
ftr-451	292	18	.	.	PUNCT
ftr-451	293	1	2	2	NUM
ftr-451	293	2	.	.	NUM
ftr-451	293	3	sought	seek	VERB
ftr-451	293	4	-	-	PUNCT
ftr-451	293	5	after	after	ADP
ftr-451	293	6	property.—the	property.—the	ADJ
ftr-451	293	7	point	point	NOUN
ftr-451	293	8	of	of	ADP
ftr-451	293	9	discussing	discuss	VERB
ftr-451	293	10	the	the	DET
ftr-451	293	11	“	"	PUNCT
ftr-451	293	12	commercial	commercial	ADJ
ftr-451	293	13	bargain	bargain	NOUN
ftr-451	293	14	purchase	purchase	NOUN
ftr-451	293	15	”	"	PUNCT
ftr-451	293	16	situation	situation	NOUN
ftr-451	293	17	is	be	AUX
ftr-451	293	18	to	to	PART
ftr-451	293	19	show	show	VERB
ftr-451	293	20	that	that	SCONJ
ftr-451	293	21	,	,	PUNCT
ftr-451	293	22	doctrinally	doctrinally	ADV
ftr-451	293	23	,	,	PUNCT
ftr-451	293	24	the	the	DET
ftr-451	293	25	concept	concept	NOUN
ftr-451	293	26	of	of	ADP
ftr-451	293	27	“	"	PUNCT
ftr-451	293	28	unrealized	unrealized	ADJ
ftr-451	293	29	appreciation	appreciation	NOUN
ftr-451	293	30	”	"	PUNCT
ftr-451	293	31	is	be	AUX
ftr-451	293	32	,	,	PUNCT
ftr-451	293	33	for	for	ADP
ftr-451	293	34	better	well	ADJ
ftr-451	293	35	or	or	CCONJ
ftr-451	293	36	worse	bad	ADJ
ftr-451	293	37	,	,	PUNCT
ftr-451	293	38	taken	take	VERB
ftr-451	293	39	seriously	seriously	ADV
ftr-451	293	40	.	.	PUNCT
ftr-451	294	1	that	that	PRON
ftr-451	294	2	being	be	AUX
ftr-451	294	3	the	the	DET
ftr-451	294	4	case	case	NOUN
ftr-451	294	5	,	,	PUNCT
ftr-451	294	6	it	it	PRON
ftr-451	294	7	is	be	AUX
ftr-451	294	8	easy	easy	ADJ
ftr-451	294	9	to	to	PART
ftr-451	294	10	understand	understand	VERB
ftr-451	294	11	the	the	DET
ftr-451	294	12	principle	principle	NOUN
ftr-451	294	13	that	that	SCONJ
ftr-451	294	14	property	property	NOUN
ftr-451	294	15	that	that	PRON
ftr-451	294	16	is	be	AUX
ftr-451	294	17	produced	produce	VERB
ftr-451	294	18	or	or	CCONJ
ftr-451	294	19	obtained	obtain	VERB
ftr-451	294	20	by	by	ADP
ftr-451	294	21	a	a	DET
ftr-451	294	22	taxpayer	taxpayer	NOUN
ftr-451	294	23	’s	’s	PART
ftr-451	294	24	efforts	effort	NOUN
ftr-451	294	25	also	also	ADV
ftr-451	294	26	does	do	AUX
ftr-451	294	27	not	not	PART
ftr-451	294	28	yield	yield	VERB
ftr-451	294	29	income	income	NOUN
ftr-451	294	30	until	until	SCONJ
ftr-451	294	31	the	the	DET
ftr-451	294	32	property	property	NOUN
ftr-451	294	33	is	be	AUX
ftr-451	294	34	sold	sell	VERB
ftr-451	294	35	or	or	CCONJ
ftr-451	294	36	disposed	dispose	VERB
ftr-451	294	37	of	of	ADP
ftr-451	294	38	in	in	ADP
ftr-451	294	39	a	a	DET
ftr-451	294	40	realization	realization	NOUN
ftr-451	294	41	event	event	NOUN
ftr-451	294	42	.	.	PUNCT
ftr-451	295	1	thus	thus	ADV
ftr-451	295	2	,	,	PUNCT
ftr-451	295	3	contrary	contrary	ADV
ftr-451	295	4	to	to	ADP
ftr-451	295	5	the	the	DET
ftr-451	295	6	zelenak	zelenak	NOUN
ftr-451	295	7	and	and	CCONJ
ftr-451	295	8	mcmahon	mcmahon	PROPN
ftr-451	295	9	thesis	thesis	NOUN
ftr-451	295	10	,	,	PUNCT
ftr-451	295	11	the	the	DET
ftr-451	295	12	category	category	NOUN
ftr-451	295	13	of	of	ADP
ftr-451	295	14	“	"	PUNCT
ftr-451	295	15	found	find	VERB
ftr-451	295	16	objects	object	NOUN
ftr-451	295	17	”	"	PUNCT
ftr-451	295	18	does	do	AUX
ftr-451	295	19	not	not	PART
ftr-451	295	20	,	,	PUNCT
ftr-451	295	21	as	as	ADP
ftr-451	295	22	a	a	DET
ftr-451	295	23	matter	matter	NOUN
ftr-451	295	24	of	of	ADP
ftr-451	295	25	positive	positive	ADJ
ftr-451	295	26	law	law	NOUN
ftr-451	295	27	,	,	PUNCT
ftr-451	295	28	encompass	encompass	VERB
ftr-451	295	29	each	each	PRON
ftr-451	295	30	and	and	CCONJ
ftr-451	295	31	every	every	DET
ftr-451	295	32	asset	asset	NOUN
ftr-451	295	33	obtained	obtain	VERB
ftr-451	295	34	in	in	ADP
ftr-451	295	35	-	-	PUNCT
ftr-451	295	36	kind	kind	NOUN
ftr-451	295	37	by	by	ADP
ftr-451	295	38	a	a	DET
ftr-451	295	39	taxpayer	taxpayer	NOUN
ftr-451	295	40	.	.	PUNCT
ftr-451	296	1	rather	rather	ADV
ftr-451	296	2	,	,	PUNCT
ftr-451	296	3	found	find	VERB
ftr-451	296	4	objects	object	NOUN
ftr-451	296	5	(	(	PUNCT
ftr-451	296	6	in	in	ADP
ftr-451	296	7	tax	tax	NOUN
ftr-451	296	8	talk	talk	NOUN
ftr-451	296	9	)	)	PUNCT
ftr-451	296	10	are	be	AUX
ftr-451	296	11	thought	think	VERB
ftr-451	296	12	of	of	ADP
ftr-451	296	13	as	as	ADP
ftr-451	296	14	acquired	acquire	VERB
ftr-451	296	15	at	at	ADP
ftr-451	296	16	random	random	ADJ
ftr-451	296	17	and	and	CCONJ
ftr-451	296	18	without	without	ADP
ftr-451	296	19	special	special	ADJ
ftr-451	296	20	effort	effort	NOUN
ftr-451	296	21	(	(	PUNCT
ftr-451	296	22	i.e.	i.e.	X
ftr-451	296	23	,	,	PUNCT
ftr-451	296	24	by	by	ADP
ftr-451	296	25	persons	person	NOUN
ftr-451	296	26	in	in	ADP
ftr-451	296	27	an	an	DET
ftr-451	296	28	“	"	PUNCT
ftr-451	296	29	amateur	amateur	ADJ
ftr-451	296	30	”	"	PUNCT
ftr-451	296	31	capacity	capacity	NOUN
ftr-451	296	32	)	)	PUNCT
ftr-451	296	33	,	,	PUNCT
ftr-451	297	1	i.e.	i.e.	X
ftr-451	297	2	,	,	PUNCT
ftr-451	297	3	as	as	ADP
ftr-451	297	4	“	"	PUNCT
ftr-451	297	5	windfalls	windfall	NOUN
ftr-451	297	6	.	.	PUNCT
ftr-451	297	7	”	"	PUNCT
ftr-451	297	8	objects	object	NOUN
ftr-451	297	9	(	(	PUNCT
ftr-451	297	10	including	include	VERB
ftr-451	297	11	those	those	PRON
ftr-451	297	12	that	that	PRON
ftr-451	297	13	can38	can38	PROPN
ftr-451	297	14	be	be	AUX
ftr-451	297	15	sold	sell	VERB
ftr-451	297	16	in	in	ADP
ftr-451	297	17	more	more	ADJ
ftr-451	297	18	or	or	CCONJ
ftr-451	297	19	less	less	ADV
ftr-451	297	20	their	their	PRON
ftr-451	297	21	natural	natural	ADJ
ftr-451	297	22	state	state	NOUN
ftr-451	297	23	,	,	PUNCT
ftr-451	297	24	such	such	ADJ
ftr-451	297	25	as	as	ADP
ftr-451	297	26	gold	gold	NOUN
ftr-451	297	27	,	,	PUNCT
ftr-451	297	28	gems	gem	NOUN
ftr-451	297	29	,	,	PUNCT
ftr-451	297	30	treasure	treasure	NOUN
ftr-451	297	31	,	,	PUNCT
ftr-451	297	32	oil	oil	NOUN
ftr-451	297	33	,	,	PUNCT
ftr-451	297	34	fish	fish	NOUN
ftr-451	297	35	,	,	PUNCT
ftr-451	297	36	and	and	CCONJ
ftr-451	297	37	game	game	NOUN
ftr-451	297	38	)	)	PUNCT
ftr-451	297	39	that	that	PRON
ftr-451	297	40	are	be	AUX
ftr-451	297	41	sought	seek	VERB
ftr-451	297	42	after	after	ADV
ftr-451	297	43	and	and	CCONJ
ftr-451	297	44	obtained	obtain	VERB
ftr-451	297	45	as	as	ADP
ftr-451	297	46	the	the	DET
ftr-451	297	47	result	result	NOUN
ftr-451	297	48	of	of	ADP
ftr-451	297	49	a	a	DET
ftr-451	297	50	venture	venture	NOUN
ftr-451	297	51	,	,	PUNCT
ftr-451	297	52	activity	activity	NOUN
ftr-451	297	53	,	,	PUNCT
ftr-451	297	54	or	or	CCONJ
ftr-451	297	55	enterprise	enterprise	NOUN
ftr-451	297	56	(	(	PUNCT
ftr-451	297	57	that	that	PRON
ftr-451	297	58	requires	require	VERB
ftr-451	297	59	planning	planning	NOUN
ftr-451	297	60	,	,	PUNCT
ftr-451	297	61	financing	financing	NOUN
ftr-451	297	62	,	,	PUNCT
ftr-451	297	63	and	and	CCONJ
ftr-451	297	64	implementation	implementation	NOUN
ftr-451	297	65	)	)	PUNCT
ftr-451	297	66	are	be	AUX
ftr-451	297	67	not	not	PART
ftr-451	297	68	usually	usually	ADV
ftr-451	297	69	referred	refer	VERB
ftr-451	297	70	to	to	ADP
ftr-451	297	71	as	as	SCONJ
ftr-451	297	72	“	"	PUNCT
ftr-451	297	73	found	find	VERB
ftr-451	297	74	.	.	PUNCT
ftr-451	297	75	”	"	PUNCT
ftr-451	298	1	for	for	ADP
ftr-451	298	2	want	want	NOUN
ftr-451	298	3	of	of	ADP
ftr-451	298	4	a	a	DET
ftr-451	298	5	better	well	ADJ
ftr-451	298	6	term	term	NOUN
ftr-451	298	7	,	,	PUNCT
ftr-451	298	8	i	i	PRON
ftr-451	298	9	will	will	AUX
ftr-451	298	10	use	use	VERB
ftr-451	298	11	the	the	DET
ftr-451	298	12	word	word	NOUN
ftr-451	298	13	“	"	PUNCT
ftr-451	298	14	taken	take	VERB
ftr-451	298	15	”	"	PUNCT
ftr-451	298	16	to	to	PART
ftr-451	298	17	refer	refer	VERB
ftr-451	298	18	to	to	ADP
ftr-451	298	19	in	in	ADP
ftr-451	298	20	-	-	PUNCT
ftr-451	298	21	kind	kind	NOUN
ftr-451	298	22	property	property	NOUN
ftr-451	298	23	appropriated	appropriate	VERB
ftr-451	298	24	as	as	ADP
ftr-451	298	25	the	the	DET
ftr-451	298	26	result	result	NOUN
ftr-451	298	27	of	of	ADP
ftr-451	298	28	a	a	DET
ftr-451	298	29	commercial	commercial	ADJ
ftr-451	298	30	venture	venture	NOUN
ftr-451	298	31	or	or	CCONJ
ftr-451	298	32	personal	personal	ADJ
ftr-451	298	33	hobby	hobby	NOUN
ftr-451	298	34	,	,	PUNCT
ftr-451	298	35	so	so	SCONJ
ftr-451	298	36	as	as	SCONJ
ftr-451	298	37	to	to	PART
ftr-451	298	38	connote	connote	VERB
ftr-451	298	39	the	the	DET
ftr-451	298	40	“	"	PUNCT
ftr-451	298	41	active	active	ADJ
ftr-451	298	42	”	"	PUNCT
ftr-451	298	43	posture	posture	NOUN
ftr-451	298	44	of	of	ADP
ftr-451	298	45	the	the	DET
ftr-451	298	46	taxpayer	taxpayer	NOUN
ftr-451	298	47	relative	relative	ADJ
ftr-451	298	48	to	to	ADP
ftr-451	298	49	the	the	DET
ftr-451	298	50	“	"	PUNCT
ftr-451	298	51	passive	passive	ADJ
ftr-451	298	52	”	"	PUNCT
ftr-451	298	53	posture	posture	NOUN
ftr-451	298	54	of	of	ADP
ftr-451	298	55	a	a	DET
ftr-451	298	56	taxpayer	taxpayer	NOUN
ftr-451	298	57	appropriating	appropriate	VERB
ftr-451	298	58	a	a	DET
ftr-451	298	59	windfall	windfall	NOUN
ftr-451	298	60	found	find	VERB
ftr-451	298	61	object	object	NOUN
ftr-451	298	62	.	.	PUNCT
ftr-451	299	1	there	there	PRON
ftr-451	299	2	is	be	VERB
ftr-451	299	3	no	no	DET
ftr-451	299	4	meaningful	meaningful	ADJ
ftr-451	299	5	distinction	distinction	NOUN
ftr-451	299	6	between	between	ADP
ftr-451	299	7	“	"	PUNCT
ftr-451	299	8	taken	take	VERB
ftr-451	299	9	”	"	PUNCT
ftr-451	299	10	and	and	CCONJ
ftr-451	299	11	“	"	PUNCT
ftr-451	299	12	self	self	NOUN
ftr-451	299	13	-	-	PUNCT
ftr-451	299	14	created	create	VERB
ftr-451	299	15	”	"	PUNCT
ftr-451	299	16	objects	object	NOUN
ftr-451	299	17	.	.	PUNCT
ftr-451	300	1	(	(	PUNCT
ftr-451	300	2	a	a	DET
ftr-451	300	3	“	"	PUNCT
ftr-451	300	4	self	self	NOUN
ftr-451	300	5	-	-	PUNCT
ftr-451	300	6	created	create	VERB
ftr-451	300	7	”	"	PUNCT
ftr-451	300	8	item	item	NOUN
ftr-451	300	9	is	be	AUX
ftr-451	300	10	property	property	NOUN
ftr-451	300	11	produced	produce	VERB
ftr-451	300	12	by	by	ADP
ftr-451	300	13	the	the	DET
ftr-451	300	14	taxpayer	taxpayer	NOUN
ftr-451	300	15	’s	’s	PART
ftr-451	300	16	own	own	ADJ
ftr-451	300	17	personal	personal	ADJ
ftr-451	300	18	efforts	effort	NOUN
ftr-451	300	19	,	,	PUNCT
ftr-451	300	20	as	as	SCONJ
ftr-451	300	21	opposed	oppose	VERB
ftr-451	300	22	to	to	ADP
ftr-451	300	23	the	the	DET
ftr-451	300	24	labor	labor	NOUN
ftr-451	300	25	of	of	ADP
ftr-451	300	26	others	other	NOUN
ftr-451	300	27	or	or	CCONJ
ftr-451	300	28	with	with	ADP
ftr-451	300	29	significant	significant	ADJ
ftr-451	300	30	capital	capital	NOUN
ftr-451	300	31	investment	investment	NOUN
ftr-451	300	32	.	.	PUNCT
ftr-451	300	33	)	)	PUNCT
ftr-451	301	1	both	both	PRON
ftr-451	301	2	taken	take	VERB
ftr-451	301	3	property	property	NOUN
ftr-451	301	4	and	and	CCONJ
ftr-451	301	5	self	self	NOUN
ftr-451	301	6	-	-	PUNCT
ftr-451	301	7	created	create	VERB
ftr-451	301	8	property	property	NOUN
ftr-451	301	9	will	will	AUX
ftr-451	301	10	be	be	AUX
ftr-451	301	11	referred	refer	VERB
ftr-451	301	12	to	to	ADP
ftr-451	301	13	as	as	ADP
ftr-451	301	14	“	"	PUNCT
ftr-451	301	15	self	self	NOUN
ftr-451	301	16	-	-	PUNCT
ftr-451	301	17	obtained	obtain	VERB
ftr-451	301	18	”	"	PUNCT
ftr-451	301	19	property	property	NOUN
ftr-451	301	20	.	.	PUNCT
ftr-451	302	1	both	both	DET
ftr-451	302	2	categories	category	NOUN
ftr-451	302	3	of	of	ADP
ftr-451	302	4	self	self	NOUN
ftr-451	302	5	-	-	PUNCT
ftr-451	302	6	obtained	obtain	VERB
ftr-451	302	7	property	property	NOUN
ftr-451	302	8	are	be	AUX
ftr-451	302	9	excluded	exclude	VERB
ftr-451	302	10	from	from	ADP
ftr-451	302	11	income	income	NOUN
ftr-451	302	12	when	when	SCONJ
ftr-451	302	13	acquired	acquire	VERB
ftr-451	302	14	,	,	PUNCT
ftr-451	302	15	but	but	CCONJ
ftr-451	302	16	the	the	DET
ftr-451	302	17	rationale	rationale	NOUN
ftr-451	302	18	for	for	ADP
ftr-451	302	19	exclusion	exclusion	NOUN
ftr-451	302	20	might	might	AUX
ftr-451	302	21	differ	differ	VERB
ftr-451	302	22	somewhat	somewhat	ADV
ftr-451	302	23	as	as	ADP
ftr-451	302	24	between	between	ADP
ftr-451	302	25	self	self	NOUN
ftr-451	302	26	-	-	PUNCT
ftr-451	302	27	obtained	obtain	VERB
ftr-451	302	28	business	business	NOUN
ftr-451	302	29	inventory	inventory	NOUN
ftr-451	302	30	and	and	CCONJ
ftr-451	302	31	self	self	NOUN
ftr-451	302	32	-	-	PUNCT
ftr-451	302	33	obtained	obtain	VERB
ftr-451	302	34	personal	personal	ADJ
ftr-451	302	35	-	-	PUNCT
ftr-451	302	36	use	use	NOUN
ftr-451	302	37	items.39	items.39	NOUN
ftr-451	302	38	locked	lock	VERB
ftr-451	302	39	safe	safe	ADJ
ftr-451	302	40	at	at	ADP
ftr-451	302	41	an	an	DET
ftr-451	302	42	auction	auction	NOUN
ftr-451	302	43	that	that	PRON
ftr-451	302	44	contained	contain	VERB
ftr-451	302	45	diamonds	diamond	NOUN
ftr-451	302	46	:	:	PUNCT
ftr-451	302	47	the	the	DET
ftr-451	302	48	buyer	buyer	NOUN
ftr-451	302	49	could	could	AUX
ftr-451	302	50	well	well	ADV
ftr-451	302	51	be	be	AUX
ftr-451	302	52	speculating	speculate	VERB
ftr-451	302	53	that	that	SCONJ
ftr-451	302	54	the	the	DET
ftr-451	302	55	safe	safe	ADJ
ftr-451	302	56	would	would	AUX
ftr-451	302	57	have	have	VERB
ftr-451	302	58	valuable	valuable	ADJ
ftr-451	302	59	contents	content	NOUN
ftr-451	302	60	.	.	PUNCT
ftr-451	303	1	these	these	PRON
ftr-451	303	2	were	be	AUX
ftr-451	303	3	roughly	roughly	ADV
ftr-451	303	4	the	the	DET
ftr-451	303	5	facts	fact	NOUN
ftr-451	303	6	in	in	ADP
ftr-451	303	7	the	the	DET
ftr-451	303	8	non	non	ADJ
ftr-451	303	9	-	-	ADJ
ftr-451	303	10	tax	tax	ADJ
ftr-451	303	11	case	case	NOUN
ftr-451	303	12	of	of	ADP
ftr-451	303	13	city	city	NOUN
ftr-451	303	14	of	of	ADP
ftr-451	303	15	everett	everett	PROPN
ftr-451	303	16	v.	v.	ADP
ftr-451	303	17	estate	estate	NOUN
ftr-451	303	18	of	of	ADP
ftr-451	303	19	sumstad	sumstad	NOUN
ftr-451	303	20	,	,	PUNCT
ftr-451	303	21	614	614	NUM
ftr-451	303	22	p.2d	p.2d	SYM
ftr-451	303	23	1294	1294	NUM
ftr-451	303	24	(	(	PUNCT
ftr-451	303	25	wash.ct.app	wash.ct.app	PROPN
ftr-451	303	26	.	.	NOUN
ftr-451	303	27	1980	1980	NUM
ftr-451	303	28	)	)	PUNCT
ftr-451	303	29	,	,	PUNCT
ftr-451	303	30	at	at	ADP
ftr-451	303	31	1505	1505	NUM
ftr-451	303	32	-	-	SYM
ftr-451	303	33	06	06	NUM
ftr-451	303	34	,	,	PUNCT
ftr-451	303	35	which	which	PRON
ftr-451	303	36	(	(	PUNCT
ftr-451	303	37	dubiously	dubiously	ADV
ftr-451	303	38	)	)	PUNCT
ftr-451	303	39	held	hold	VERB
ftr-451	303	40	that	that	SCONJ
ftr-451	303	41	the	the	DET
ftr-451	303	42	seller	seller	NOUN
ftr-451	303	43	could	could	AUX
ftr-451	303	44	get	get	VERB
ftr-451	303	45	the	the	DET
ftr-451	303	46	contents	content	NOUN
ftr-451	303	47	of	of	ADP
ftr-451	303	48	the	the	DET
ftr-451	303	49	safe	safe	ADJ
ftr-451	303	50	back	back	NOUN
ftr-451	303	51	.	.	PUNCT
ftr-451	304	1	37	37	NUM
ftr-451	304	2	.	.	PUNCT
ftr-451	305	1	see	see	VERB
ftr-451	305	2	calvin	calvin	PROPN
ftr-451	305	3	h.	h.	PROPN
ftr-451	305	4	johnson	johnson	PROPN
ftr-451	305	5	,	,	PUNCT
ftr-451	305	6	soft	soft	ADJ
ftr-451	305	7	money	money	NOUN
ftr-451	305	8	investing	invest	VERB
ftr-451	305	9	under	under	ADP
ftr-451	305	10	the	the	DET
ftr-451	305	11	income	income	NOUN
ftr-451	305	12	tax	tax	NOUN
ftr-451	305	13	,	,	PUNCT
ftr-451	305	14	1989	1989	NUM
ftr-451	305	15	u.	u.	NOUN
ftr-451	305	16	of	of	ADP
ftr-451	305	17	ill	ill	PROPN
ftr-451	305	18	.	.	PUNCT
ftr-451	306	1	l.	l.	PROPN
ftr-451	306	2	rev	rev	PROPN
ftr-451	306	3	.	.	PROPN
ftr-451	306	4	1019	1019	NUM
ftr-451	306	5	(	(	PUNCT
ftr-451	306	6	1989	1989	NUM
ftr-451	306	7	)	)	PUNCT
ftr-451	306	8	.	.	PUNCT
ftr-451	307	1	38	38	NUM
ftr-451	307	2	.	.	PUNCT
ftr-451	308	1	see	see	VERB
ftr-451	308	2	comment	comment	NOUN
ftr-451	308	3	,	,	PUNCT
ftr-451	308	4	taxation	taxation	NOUN
ftr-451	308	5	of	of	ADP
ftr-451	308	6	found	find	VERB
ftr-451	308	7	property	property	NOUN
ftr-451	308	8	and	and	CCONJ
ftr-451	308	9	other	other	ADJ
ftr-451	308	10	windfalls	windfall	NOUN
ftr-451	308	11	,	,	PUNCT
ftr-451	308	12	20	20	NUM
ftr-451	308	13	u.	u.	NOUN
ftr-451	308	14	chi	chi	PROPN
ftr-451	308	15	.	.	PUNCT
ftr-451	309	1	l.	l.	PROPN
ftr-451	309	2	rev	rev	PROPN
ftr-451	309	3	.	.	PROPN
ftr-451	309	4	748	748	NUM
ftr-451	309	5	,	,	PUNCT
ftr-451	309	6	748	748	NUM
ftr-451	309	7	(	(	PUNCT
ftr-451	309	8	1953	1953	NUM
ftr-451	309	9	)	)	PUNCT
ftr-451	309	10	.	.	PUNCT
ftr-451	310	1	39	39	NUM
ftr-451	310	2	.	.	PUNCT
ftr-451	311	1	it	it	PRON
ftr-451	311	2	is	be	AUX
ftr-451	311	3	hard	hard	ADJ
ftr-451	311	4	to	to	PART
ftr-451	311	5	conceive	conceive	VERB
ftr-451	311	6	of	of	ADP
ftr-451	311	7	“	"	PUNCT
ftr-451	311	8	taken	take	VERB
ftr-451	311	9	”	"	PUNCT
ftr-451	311	10	property	property	NOUN
ftr-451	311	11	as	as	ADP
ftr-451	311	12	being	be	AUX
ftr-451	311	13	of	of	ADP
ftr-451	311	14	an	an	DET
ftr-451	311	15	“	"	PUNCT
ftr-451	311	16	investment	investment	NOUN
ftr-451	311	17	”	"	PUNCT
ftr-451	311	18	type	type	NOUN
ftr-451	311	19	or	or	CCONJ
ftr-451	311	20	as	as	SCONJ
ftr-451	311	21	property	property	NOUN
ftr-451	311	22	to	to	PART
ftr-451	311	23	be	be	AUX
ftr-451	311	24	“	"	PUNCT
ftr-451	311	25	used	use	VERB
ftr-451	311	26	”	"	PUNCT
ftr-451	311	27	in	in	ADP
ftr-451	311	28	a	a	DET
ftr-451	311	29	trade	trade	NOUN
ftr-451	311	30	or	or	CCONJ
ftr-451	311	31	business	business	NOUN
ftr-451	311	32	.	.	PUNCT
ftr-451	312	1	the	the	DET
ftr-451	312	2	situations	situation	NOUN
ftr-451	312	3	cited	cite	VERB
ftr-451	312	4	by	by	ADP
ftr-451	312	5	zelenak	zelenak	NOUN
ftr-451	312	6	and	and	CCONJ
ftr-451	312	7	mcmahon	mcmahon	PROPN
ftr-451	312	8	(	(	PUNCT
ftr-451	312	9	gold	gold	NOUN
ftr-451	312	10	2000	2000	NUM
ftr-451	312	11	]	]	PUNCT
ftr-451	312	12	applying	apply	VERB
ftr-451	312	13	the	the	DET
ftr-451	312	14	“	"	PUNCT
ftr-451	312	15	claim	claim	NOUN
ftr-451	312	16	of	of	ADP
ftr-451	312	17	right	right	ADJ
ftr-451	312	18	doctrine	doctrine	NOUN
ftr-451	312	19	”	"	PUNCT
ftr-451	312	20	to	to	PART
ftr-451	312	21	found	find	VERB
ftr-451	312	22	objects	object	NOUN
ftr-451	312	23	697	697	NUM
ftr-451	312	24	a.	a.	NOUN
ftr-451	312	25	self	self	NOUN
ftr-451	312	26	-	-	PUNCT
ftr-451	312	27	obtained	obtain	VERB
ftr-451	312	28	inventory.—in	inventory.—in	PROPN
ftr-451	312	29	the	the	DET
ftr-451	312	30	context	context	NOUN
ftr-451	312	31	of	of	ADP
ftr-451	312	32	a	a	DET
ftr-451	312	33	commercial	commercial	ADJ
ftr-451	312	34	venture	venture	NOUN
ftr-451	312	35	,	,	PUNCT
ftr-451	312	36	the	the	DET
ftr-451	312	37	“	"	PUNCT
ftr-451	312	38	taking	taking	NOUN
ftr-451	312	39	”	"	PUNCT
ftr-451	312	40	of	of	ADP
ftr-451	312	41	business	business	NOUN
ftr-451	312	42	inventory	inventory	NOUN
ftr-451	312	43	,	,	PUNCT
ftr-451	312	44	such	such	ADJ
ftr-451	312	45	as	as	ADP
ftr-451	312	46	fish	fish	NOUN
ftr-451	312	47	,	,	PUNCT
ftr-451	312	48	game	game	NOUN
ftr-451	312	49	,	,	PUNCT
ftr-451	312	50	gold	gold	NOUN
ftr-451	312	51	nuggets	nugget	NOUN
ftr-451	312	52	,	,	PUNCT
ftr-451	312	53	manganese	manganese	ADJ
ftr-451	312	54	nodules	nodule	NOUN
ftr-451	312	55	,	,	PUNCT
ftr-451	312	56	native	native	ADJ
ftr-451	312	57	copper	copper	NOUN
ftr-451	312	58	,	,	PUNCT
ftr-451	312	59	diamonds	diamond	NOUN
ftr-451	312	60	,	,	PUNCT
ftr-451	312	61	truffles	truffle	NOUN
ftr-451	312	62	,	,	PUNCT
ftr-451	312	63	and	and	CCONJ
ftr-451	312	64	the	the	DET
ftr-451	312	65	raising	raising	NOUN
ftr-451	312	66	of	of	ADP
ftr-451	312	67	sunken	sunken	ADJ
ftr-451	312	68	treasure	treasure	NOUN
ftr-451	312	69	from	from	ADP
ftr-451	312	70	the	the	DET
ftr-451	312	71	sea	sea	NOUN
ftr-451	312	72	,	,	PUNCT
ftr-451	312	73	as	as	ADV
ftr-451	312	74	well	well	ADV
ftr-451	312	75	as	as	ADP
ftr-451	312	76	the	the	DET
ftr-451	312	77	“	"	PUNCT
ftr-451	312	78	creating	creating	NOUN
ftr-451	312	79	”	"	PUNCT
ftr-451	312	80	of	of	ADP
ftr-451	312	81	inventory	inventory	NOUN
ftr-451	312	82	,	,	PUNCT
ftr-451	312	83	such	such	ADJ
ftr-451	312	84	as	as	ADP
ftr-451	312	85	art	art	NOUN
ftr-451	312	86	or	or	CCONJ
ftr-451	312	87	craft	craft	NOUN
ftr-451	312	88	works	work	NOUN
ftr-451	312	89	,	,	PUNCT
ftr-451	312	90	are	be	AUX
ftr-451	312	91	similar	similar	ADJ
ftr-451	312	92	to	to	ADP
ftr-451	312	93	the	the	DET
ftr-451	312	94	conventional	conventional	ADJ
ftr-451	312	95	manufacturing	manufacturing	NOUN
ftr-451	312	96	of	of	ADP
ftr-451	312	97	inventory	inventory	NOUN
ftr-451	312	98	or	or	CCONJ
ftr-451	312	99	the	the	DET
ftr-451	312	100	raising	raising	NOUN
ftr-451	312	101	of	of	ADP
ftr-451	312	102	crops	crop	NOUN
ftr-451	312	103	by	by	ADP
ftr-451	312	104	a	a	DET
ftr-451	312	105	farmer	farmer	NOUN
ftr-451	312	106	,	,	PUNCT
ftr-451	312	107	as	as	ADV
ftr-451	312	108	far	far	ADV
ftr-451	312	109	as	as	SCONJ
ftr-451	312	110	investment	investment	NOUN
ftr-451	312	111	of	of	ADP
ftr-451	312	112	capital	capital	NOUN
ftr-451	312	113	and	and	CCONJ
ftr-451	312	114	labor	labor	NOUN
ftr-451	312	115	is	be	AUX
ftr-451	312	116	concerned	concern	VERB
ftr-451	312	117	.	.	PUNCT
ftr-451	313	1	self	self	NOUN
ftr-451	313	2	-	-	PUNCT
ftr-451	313	3	obtained	obtain	VERB
ftr-451	313	4	property	property	NOUN
ftr-451	313	5	entails	entail	VERB
ftr-451	313	6	some	some	DET
ftr-451	313	7	investment	investment	NOUN
ftr-451	313	8	of	of	ADP
ftr-451	313	9	capital	capital	NOUN
ftr-451	313	10	,	,	PUNCT
ftr-451	313	11	whether	whether	SCONJ
ftr-451	313	12	it	it	PRON
ftr-451	313	13	be	be	VERB
ftr-451	313	14	in	in	ADP
ftr-451	313	15	raw	raw	ADJ
ftr-451	313	16	materials	material	NOUN
ftr-451	313	17	,	,	PUNCT
ftr-451	313	18	supplies	supply	NOUN
ftr-451	313	19	and	and	CCONJ
ftr-451	313	20	equipment	equipment	NOUN
ftr-451	313	21	,	,	PUNCT
ftr-451	313	22	the	the	DET
ftr-451	313	23	labor	labor	NOUN
ftr-451	313	24	of	of	ADP
ftr-451	313	25	others	other	NOUN
ftr-451	313	26	,	,	PUNCT
ftr-451	313	27	or	or	CCONJ
ftr-451	313	28	transportation.40	transportation.40	NOUN
ftr-451	313	29	investment	investment	NOUN
ftr-451	313	30	does	do	AUX
ftr-451	313	31	not	not	PART
ftr-451	313	32	give	give	VERB
ftr-451	313	33	rise	rise	NOUN
ftr-451	313	34	to	to	ADP
ftr-451	313	35	income	income	NOUN
ftr-451	313	36	until	until	SCONJ
ftr-451	313	37	gain	gain	NOUN
ftr-451	313	38	is	be	AUX
ftr-451	313	39	realized	realize	VERB
ftr-451	313	40	.	.	PUNCT
ftr-451	314	1	even	even	ADV
ftr-451	314	2	the	the	DET
ftr-451	314	3	pure	pure	ADJ
ftr-451	314	4	performing	performing	NOUN
ftr-451	314	5	of	of	ADP
ftr-451	314	6	services	service	NOUN
ftr-451	314	7	for	for	ADP
ftr-451	314	8	wages	wage	NOUN
ftr-451	314	9	or	or	CCONJ
ftr-451	314	10	fees	fee	NOUN
ftr-451	314	11	does	do	AUX
ftr-451	314	12	not	not	PART
ftr-451	314	13	give	give	VERB
ftr-451	314	14	rise	rise	NOUN
ftr-451	314	15	to	to	ADP
ftr-451	314	16	realized	realize	VERB
ftr-451	314	17	income	income	NOUN
ftr-451	314	18	until	until	SCONJ
ftr-451	314	19	the	the	DET
ftr-451	314	20	wages	wage	NOUN
ftr-451	314	21	are	be	AUX
ftr-451	314	22	received	receive	VERB
ftr-451	314	23	or	or	CCONJ
ftr-451	314	24	accrued	accrue	VERB
ftr-451	314	25	.	.	PUNCT
ftr-451	315	1	the	the	DET
ftr-451	315	2	high	high	ADJ
ftr-451	315	3	labor	labor	NOUN
ftr-451	315	4	component	component	NOUN
ftr-451	315	5	of	of	ADP
ftr-451	315	6	selfcreated	selfcreate	VERB
ftr-451	315	7	inventory	inventory	NOUN
ftr-451	315	8	(	(	PUNCT
ftr-451	315	9	perhaps	perhaps	ADV
ftr-451	315	10	)	)	PUNCT
ftr-451	315	11	results	result	NOUN
ftr-451	315	12	in	in	ADP
ftr-451	315	13	a	a	DET
ftr-451	315	14	higher	high	ADJ
ftr-451	315	15	accounting	accounting	NOUN
ftr-451	315	16	profit	profit	NOUN
ftr-451	315	17	,	,	PUNCT
ftr-451	315	18	but	but	CCONJ
ftr-451	315	19	the	the	DET
ftr-451	315	20	ratio	ratio	NOUN
ftr-451	315	21	of	of	ADP
ftr-451	315	22	profit	profit	NOUN
ftr-451	315	23	to	to	ADP
ftr-451	315	24	accounting	accounting	NOUN
ftr-451	315	25	cost	cost	NOUN
ftr-451	315	26	has	have	VERB
ftr-451	315	27	nothing	nothing	PRON
ftr-451	315	28	to	to	PART
ftr-451	315	29	do	do	VERB
ftr-451	315	30	with	with	ADP
ftr-451	315	31	when	when	SCONJ
ftr-451	315	32	profit	profit	NOUN
ftr-451	315	33	is	be	AUX
ftr-451	315	34	realized	realize	VERB
ftr-451	315	35	.	.	PUNCT
ftr-451	316	1	that	that	DET
ftr-451	316	2	inventory	inventory	NOUN
ftr-451	316	3	may	may	AUX
ftr-451	316	4	be	be	AUX
ftr-451	316	5	produced	produce	VERB
ftr-451	316	6	in	in	ADP
ftr-451	316	7	stages	stage	NOUN
ftr-451	316	8	(	(	PUNCT
ftr-451	316	9	as	as	ADP
ftr-451	316	10	in	in	ADP
ftr-451	316	11	manufactured	manufacture	VERB
ftr-451	316	12	or	or	CCONJ
ftr-451	316	13	self	self	NOUN
ftr-451	316	14	-	-	PUNCT
ftr-451	316	15	created	create	VERB
ftr-451	316	16	inventory	inventory	NOUN
ftr-451	316	17	)	)	PUNCT
ftr-451	316	18	,	,	PUNCT
ftr-451	316	19	purchased	purchase	VERB
ftr-451	316	20	intact	intact	ADJ
ftr-451	316	21	,	,	PUNCT
ftr-451	316	22	or	or	CCONJ
ftr-451	316	23	“	"	PUNCT
ftr-451	316	24	harvested	harvest	VERB
ftr-451	316	25	”	"	PUNCT
ftr-451	316	26	intact	intact	ADJ
ftr-451	316	27	(	(	PUNCT
ftr-451	316	28	as	as	ADP
ftr-451	316	29	in	in	ADP
ftr-451	316	30	“	"	PUNCT
ftr-451	316	31	taken	take	VERB
ftr-451	316	32	”	"	PUNCT
ftr-451	316	33	inventory	inventory	NOUN
ftr-451	316	34	)	)	PUNCT
ftr-451	316	35	sets	set	VERB
ftr-451	316	36	out	out	ADP
ftr-451	316	37	distinctions	distinction	NOUN
ftr-451	316	38	without	without	ADP
ftr-451	316	39	a	a	DET
ftr-451	316	40	tax	tax	NOUN
ftr-451	316	41	difference	difference	NOUN
ftr-451	316	42	.	.	PUNCT
ftr-451	317	1	looking	look	VERB
ftr-451	317	2	at	at	ADP
ftr-451	317	3	the	the	DET
ftr-451	317	4	venture	venture	NOUN
ftr-451	317	5	as	as	ADP
ftr-451	317	6	a	a	DET
ftr-451	317	7	whole	whole	NOUN
ftr-451	317	8	,	,	PUNCT
ftr-451	317	9	the	the	DET
ftr-451	317	10	actual	actual	ADJ
ftr-451	317	11	obtaining	obtaining	NOUN
ftr-451	317	12	of	of	ADP
ftr-451	317	13	the	the	DET
ftr-451	317	14	inventory	inventory	NOUN
ftr-451	317	15	,	,	PUNCT
ftr-451	317	16	by	by	ADP
ftr-451	317	17	whatever	whatever	DET
ftr-451	317	18	techniques	technique	NOUN
ftr-451	317	19	,	,	PUNCT
ftr-451	317	20	is	be	AUX
ftr-451	317	21	not	not	PART
ftr-451	317	22	an	an	DET
ftr-451	317	23	“	"	PUNCT
ftr-451	317	24	end	end	NOUN
ftr-451	317	25	”	"	PUNCT
ftr-451	317	26	but	but	CCONJ
ftr-451	317	27	rather	rather	ADV
ftr-451	317	28	a	a	DET
ftr-451	317	29	“	"	PUNCT
ftr-451	317	30	means	mean	NOUN
ftr-451	317	31	”	"	PUNCT
ftr-451	317	32	(	(	PUNCT
ftr-451	317	33	or	or	CCONJ
ftr-451	317	34	opportunity	opportunity	NOUN
ftr-451	317	35	)	)	PUNCT
ftr-451	317	36	to	to	PART
ftr-451	317	37	earn	earn	VERB
ftr-451	317	38	a	a	DET
ftr-451	317	39	profit	profit	NOUN
ftr-451	317	40	.	.	PUNCT
ftr-451	318	1	the	the	DET
ftr-451	318	2	sale	sale	NOUN
ftr-451	318	3	of	of	ADP
ftr-451	318	4	the	the	DET
ftr-451	318	5	inventory	inventory	NOUN
ftr-451	318	6	,	,	PUNCT
ftr-451	318	7	not	not	PART
ftr-451	318	8	the	the	DET
ftr-451	318	9	obtaining	obtaining	NOUN
ftr-451	318	10	of	of	ADP
ftr-451	318	11	it	it	PRON
ftr-451	318	12	,	,	PUNCT
ftr-451	318	13	is	be	AUX
ftr-451	318	14	the	the	DET
ftr-451	318	15	realization	realization	NOUN
ftr-451	318	16	event	event	NOUN
ftr-451	318	17	.	.	PUNCT
ftr-451	319	1	once	once	ADV
ftr-451	319	2	again	again	ADV
ftr-451	319	3	,	,	PUNCT
ftr-451	319	4	the	the	DET
ftr-451	319	5	correct	correct	ADJ
ftr-451	319	6	distinction	distinction	NOUN
ftr-451	319	7	is	be	AUX
ftr-451	319	8	not	not	PART
ftr-451	319	9	between	between	ADP
ftr-451	319	10	“	"	PUNCT
ftr-451	319	11	found	find	VERB
ftr-451	319	12	”	"	PUNCT
ftr-451	319	13	and	and	CCONJ
ftr-451	319	14	“	"	PUNCT
ftr-451	319	15	selfcreated	selfcreate	VERB
ftr-451	319	16	”	"	PUNCT
ftr-451	319	17	objects	object	NOUN
ftr-451	319	18	but	but	CCONJ
ftr-451	319	19	between	between	ADP
ftr-451	319	20	windfall	windfall	NOUN
ftr-451	319	21	property	property	NOUN
ftr-451	319	22	and	and	CCONJ
ftr-451	319	23	property	property	NOUN
ftr-451	319	24	obtained	obtain	VERB
ftr-451	319	25	in	in	ADP
ftr-451	319	26	the	the	DET
ftr-451	319	27	course	course	NOUN
ftr-451	319	28	of	of	ADP
ftr-451	319	29	a	a	DET
ftr-451	319	30	profit	profit	NOUN
ftr-451	319	31	-	-	PUNCT
ftr-451	319	32	seeking	seek	VERB
ftr-451	319	33	activity	activity	NOUN
ftr-451	319	34	.	.	PUNCT
ftr-451	320	1	this	this	DET
ftr-451	320	2	distinction	distinction	NOUN
ftr-451	320	3	is	be	AUX
ftr-451	320	4	embedded	embed	VERB
ftr-451	320	5	in	in	ADP
ftr-451	320	6	tax	tax	NOUN
ftr-451	320	7	doctrine	doctrine	NOUN
ftr-451	320	8	.	.	PUNCT
ftr-451	321	1	where	where	SCONJ
ftr-451	321	2	property	property	NOUN
ftr-451	321	3	(	(	PUNCT
ftr-451	321	4	as	as	SCONJ
ftr-451	321	5	opposed	oppose	VERB
ftr-451	321	6	to	to	ADP
ftr-451	321	7	cash	cash	NOUN
ftr-451	321	8	)	)	PUNCT
ftr-451	321	9	is	be	AUX
ftr-451	321	10	acquired	acquire	VERB
ftr-451	321	11	by	by	ADP
ftr-451	321	12	windfall	windfall	NOUN
ftr-451	321	13	(	(	PUNCT
ftr-451	321	14	without	without	ADP
ftr-451	321	15	significant	significant	ADJ
ftr-451	321	16	effort	effort	NOUN
ftr-451	321	17	)	)	PUNCT
ftr-451	321	18	,	,	PUNCT
ftr-451	321	19	it	it	PRON
ftr-451	321	20	is	be	AUX
ftr-451	321	21	taxed	tax	VERB
ftr-451	321	22	when	when	SCONJ
ftr-451	321	23	realized	realize	VERB
ftr-451	321	24	,	,	PUNCT
ftr-451	321	25	which	which	PRON
ftr-451	321	26	usually	usually	ADV
ftr-451	321	27	means	mean	VERB
ftr-451	321	28	immediately.41	immediately.41	ADV
ftr-451	321	29	a	a	DET
ftr-451	321	30	windfall	windfall	NOUN
ftr-451	321	31	,	,	PUNCT
ftr-451	321	32	by	by	ADP
ftr-451	321	33	definition	definition	NOUN
ftr-451	321	34	,	,	PUNCT
ftr-451	321	35	is	be	AUX
ftr-451	321	36	the	the	DET
ftr-451	321	37	receipt	receipt	NOUN
ftr-451	321	38	of	of	ADP
ftr-451	321	39	something	something	PRON
ftr-451	321	40	for	for	ADP
ftr-451	321	41	nothing	nothing	PRON
ftr-451	321	42	(	(	PUNCT
ftr-451	321	43	or	or	CCONJ
ftr-451	321	44	virtually	virtually	ADV
ftr-451	321	45	nothing	nothing	PRON
ftr-451	321	46	)	)	PUNCT
ftr-451	321	47	.	.	PUNCT
ftr-451	322	1	where	where	SCONJ
ftr-451	322	2	property	property	NOUN
ftr-451	322	3	is	be	AUX
ftr-451	322	4	acquired	acquire	VERB
ftr-451	322	5	through	through	ADP
ftr-451	322	6	investment	investment	NOUN
ftr-451	322	7	of	of	ADP
ftr-451	322	8	labor	labor	NOUN
ftr-451	322	9	or	or	CCONJ
ftr-451	322	10	capital	capital	NOUN
ftr-451	322	11	,	,	PUNCT
ftr-451	322	12	it	it	PRON
ftr-451	322	13	is	be	AUX
ftr-451	322	14	not	not	PART
ftr-451	322	15	really	really	ADV
ftr-451	322	16	a	a	DET
ftr-451	322	17	windfall	windfall	NOUN
ftr-451	322	18	gain	gain	NOUN
ftr-451	322	19	,	,	PUNCT
ftr-451	322	20	even	even	ADV
ftr-451	322	21	if	if	SCONJ
ftr-451	322	22	the	the	DET
ftr-451	322	23	outcome	outcome	NOUN
ftr-451	322	24	is	be	AUX
ftr-451	322	25	extremely	extremely	ADV
ftr-451	322	26	profitable	profitable	ADJ
ftr-451	322	27	relative	relative	ADJ
ftr-451	322	28	to	to	ADP
ftr-451	322	29	the	the	DET
ftr-451	322	30	investment	investment	NOUN
ftr-451	322	31	.	.	PUNCT
ftr-451	323	1	42	42	NUM
ftr-451	323	2	realization	realization	NOUN
ftr-451	323	3	of	of	ADP
ftr-451	323	4	inventory	inventory	NOUN
ftr-451	323	5	gain	gain	NOUN
ftr-451	323	6	is	be	AUX
ftr-451	323	7	the	the	DET
ftr-451	323	8	culmination	culmination	NOUN
ftr-451	323	9	of	of	ADP
ftr-451	323	10	the	the	DET
ftr-451	323	11	inventory	inventory	NOUN
ftr-451	323	12	accounting	accounting	NOUN
ftr-451	323	13	cycle	cycle	NOUN
ftr-451	323	14	.	.	PUNCT
ftr-451	324	1	section	section	NOUN
ftr-451	324	2	263a	263a	PROPN
ftr-451	324	3	(	(	PUNCT
ftr-451	324	4	subject	subject	ADJ
ftr-451	324	5	to	to	ADP
ftr-451	324	6	various	various	ADJ
ftr-451	324	7	exceptions	exception	NOUN
ftr-451	324	8	)	)	PUNCT
ftr-451	324	9	requires43	requires43	NOUN
ftr-451	324	10	capitalization	capitalization	NOUN
ftr-451	324	11	with	with	ADP
ftr-451	324	12	respect	respect	NOUN
ftr-451	324	13	to	to	ADP
ftr-451	324	14	property	property	NOUN
ftr-451	324	15	that	that	PRON
ftr-451	324	16	is	be	AUX
ftr-451	324	17	either	either	CCONJ
ftr-451	324	18	“	"	PUNCT
ftr-451	324	19	produced	produce	VERB
ftr-451	324	20	”	"	PUNCT
ftr-451	324	21	or	or	CCONJ
ftr-451	324	22	“	"	PUNCT
ftr-451	324	23	acquired	acquire	VERB
ftr-451	324	24	for	for	ADP
ftr-451	324	25	prospecting	prospect	VERB
ftr-451	324	26	,	,	PUNCT
ftr-451	324	27	fish	fish	NOUN
ftr-451	324	28	and	and	CCONJ
ftr-451	324	29	game	game	NOUN
ftr-451	324	30	,	,	PUNCT
ftr-451	324	31	salvaging	salvage	VERB
ftr-451	324	32	sunken	sunken	ADJ
ftr-451	324	33	treasure	treasure	NOUN
ftr-451	324	34	,	,	PUNCT
ftr-451	324	35	etc	etc	X
ftr-451	324	36	.	.	X
ftr-451	324	37	)	)	PUNCT
ftr-451	325	1	all	all	PRON
ftr-451	325	2	result	result	VERB
ftr-451	325	3	in	in	ADP
ftr-451	325	4	the	the	DET
ftr-451	325	5	obtaining	obtaining	NOUN
ftr-451	325	6	of	of	ADP
ftr-451	325	7	property	property	NOUN
ftr-451	325	8	that	that	PRON
ftr-451	325	9	would	would	AUX
ftr-451	325	10	(	(	PUNCT
ftr-451	325	11	or	or	CCONJ
ftr-451	325	12	at	at	ADP
ftr-451	325	13	least	least	ADJ
ftr-451	325	14	could	could	AUX
ftr-451	325	15	)	)	PUNCT
ftr-451	325	16	be	be	AUX
ftr-451	325	17	inventory	inventory	NOUN
ftr-451	325	18	if	if	SCONJ
ftr-451	325	19	obtained	obtain	VERB
ftr-451	325	20	in	in	ADP
ftr-451	325	21	the	the	DET
ftr-451	325	22	course	course	NOUN
ftr-451	325	23	of	of	ADP
ftr-451	325	24	a	a	DET
ftr-451	325	25	commercial	commercial	ADJ
ftr-451	325	26	venture	venture	NOUN
ftr-451	325	27	.	.	PUNCT
ftr-451	326	1	about	about	ADP
ftr-451	326	2	the	the	DET
ftr-451	326	3	only	only	ADJ
ftr-451	326	4	exception	exception	NOUN
ftr-451	326	5	i	i	PRON
ftr-451	326	6	can	can	AUX
ftr-451	326	7	think	think	VERB
ftr-451	326	8	of	of	ADP
ftr-451	326	9	is	be	AUX
ftr-451	326	10	the	the	DET
ftr-451	326	11	capture	capture	NOUN
ftr-451	326	12	of	of	ADP
ftr-451	326	13	wildlife	wildlife	NOUN
ftr-451	326	14	for	for	ADP
ftr-451	326	15	breeding	breeding	NOUN
ftr-451	326	16	purposes	purpose	NOUN
ftr-451	326	17	,	,	PUNCT
ftr-451	326	18	but	but	CCONJ
ftr-451	326	19	it	it	PRON
ftr-451	326	20	seems	seem	VERB
ftr-451	326	21	likely	likely	ADJ
ftr-451	326	22	that	that	SCONJ
ftr-451	326	23	capturing	capture	VERB
ftr-451	326	24	enterprises	enterprise	NOUN
ftr-451	326	25	are	be	AUX
ftr-451	326	26	carried	carry	VERB
ftr-451	326	27	on	on	ADP
ftr-451	326	28	by	by	ADP
ftr-451	326	29	different	different	ADJ
ftr-451	326	30	entrepreneurs	entrepreneur	NOUN
ftr-451	326	31	than	than	ADP
ftr-451	326	32	breeders	breeder	NOUN
ftr-451	326	33	.	.	PUNCT
ftr-451	327	1	40	40	NUM
ftr-451	327	2	.	.	PUNCT
ftr-451	328	1	labor	labor	NOUN
ftr-451	328	2	costs	cost	NOUN
ftr-451	328	3	in	in	ADP
ftr-451	328	4	the	the	DET
ftr-451	328	5	production	production	NOUN
ftr-451	328	6	or	or	CCONJ
ftr-451	328	7	acquisition	acquisition	NOUN
ftr-451	328	8	of	of	ADP
ftr-451	328	9	inventory	inventory	NOUN
ftr-451	328	10	are	be	AUX
ftr-451	328	11	capitalized	capitalize	VERB
ftr-451	328	12	.	.	PUNCT
ftr-451	329	1	irc	irc	PROPN
ftr-451	329	2	§	§	PROPN
ftr-451	329	3	263a(a	263a(a	PROPN
ftr-451	329	4	)	)	PUNCT
ftr-451	329	5	;	;	PUNCT
ftr-451	329	6	regs	reg	NOUN
ftr-451	329	7	.	.	PUNCT
ftr-451	330	1	§	§	PROPN
ftr-451	330	2	1.263a-1(e)(2)(i)(b	1.263a-1(e)(2)(i)(b	NUM
ftr-451	330	3	)	)	PUNCT
ftr-451	330	4	&	&	CCONJ
ftr-451	330	5	(	(	PUNCT
ftr-451	330	6	e)(3)(ii)(a	e)(3)(ii)(a	NOUN
ftr-451	330	7	)	)	PUNCT
ftr-451	330	8	.	.	PUNCT
ftr-451	331	1	from	from	ADP
ftr-451	331	2	the	the	DET
ftr-451	331	3	economic	economic	ADJ
ftr-451	331	4	efficiency	efficiency	NOUN
ftr-451	331	5	angle	angle	NOUN
ftr-451	331	6	,	,	PUNCT
ftr-451	331	7	there	there	PRON
ftr-451	331	8	is	be	VERB
ftr-451	331	9	no	no	DET
ftr-451	331	10	reason	reason	NOUN
ftr-451	331	11	to	to	PART
ftr-451	331	12	treat	treat	VERB
ftr-451	331	13	enterprises	enterprise	NOUN
ftr-451	331	14	with	with	ADP
ftr-451	331	15	paid	pay	VERB
ftr-451	331	16	-	-	PUNCT
ftr-451	331	17	for	for	ADP
ftr-451	331	18	labor	labor	NOUN
ftr-451	331	19	differently	differently	ADV
ftr-451	331	20	from	from	ADP
ftr-451	331	21	those	those	PRON
ftr-451	331	22	with	with	ADP
ftr-451	331	23	self	self	NOUN
ftr-451	331	24	-	-	PUNCT
ftr-451	331	25	provided	provide	VERB
ftr-451	331	26	labor	labor	NOUN
ftr-451	331	27	.	.	PUNCT
ftr-451	332	1	41	41	NUM
ftr-451	332	2	.	.	PUNCT
ftr-451	332	3	regs	regs	PROPN
ftr-451	332	4	.	.	PUNCT
ftr-451	333	1	§	§	PROPN
ftr-451	333	2	§	§	PROPN
ftr-451	333	3	1.61	1.61	NUM
ftr-451	333	4	-	-	SYM
ftr-451	333	5	1(a	1(a	NUM
ftr-451	333	6	)	)	PUNCT
ftr-451	333	7	and	and	CCONJ
ftr-451	333	8	1.61	1.61	NUM
ftr-451	333	9	-	-	SYM
ftr-451	333	10	14	14	NUM
ftr-451	333	11	.	.	PUNCT
ftr-451	333	12	42	42	NUM
ftr-451	333	13	.	.	PUNCT
ftr-451	334	1	see	see	VERB
ftr-451	334	2	eric	eric	PROPN
ftr-451	334	3	kades	kades	PROPN
ftr-451	334	4	,	,	PUNCT
ftr-451	334	5	windfalls	windfall	NOUN
ftr-451	334	6	,	,	PUNCT
ftr-451	334	7	108	108	NUM
ftr-451	334	8	yale	yale	PROPN
ftr-451	334	9	l.	l.	PROPN
ftr-451	334	10	j.	j.	PROPN
ftr-451	334	11	1489	1489	NUM
ftr-451	334	12	,	,	PUNCT
ftr-451	334	13	1504	1504	NUM
ftr-451	334	14	-	-	SYM
ftr-451	334	15	20	20	NUM
ftr-451	334	16	(	(	PUNCT
ftr-451	334	17	1999	1999	NUM
ftr-451	334	18	)	)	PUNCT
ftr-451	334	19	(	(	PUNCT
ftr-451	334	20	economic	economic	ADJ
ftr-451	334	21	analysis	analysis	NOUN
ftr-451	334	22	and	and	CCONJ
ftr-451	334	23	legal	legal	ADJ
ftr-451	334	24	doctrine	doctrine	NOUN
ftr-451	334	25	should	should	AUX
ftr-451	334	26	view	view	VERB
ftr-451	334	27	commercial	commercial	ADJ
ftr-451	334	28	ventures	venture	NOUN
ftr-451	334	29	ex	ex	PRON
ftr-451	334	30	ante	ante	NOUN
ftr-451	334	31	and	and	CCONJ
ftr-451	334	32	not	not	PART
ftr-451	334	33	treat	treat	VERB
ftr-451	334	34	large	large	ADJ
ftr-451	334	35	profits	profit	NOUN
ftr-451	334	36	as	as	ADP
ftr-451	334	37	windfalls	windfall	NOUN
ftr-451	334	38	simply	simply	ADV
ftr-451	334	39	by	by	ADP
ftr-451	334	40	looking	look	VERB
ftr-451	334	41	at	at	ADP
ftr-451	334	42	ex	ex	ADJ
ftr-451	334	43	post	post	NOUN
ftr-451	334	44	results	result	NOUN
ftr-451	334	45	)	)	PUNCT
ftr-451	334	46	.	.	PUNCT
ftr-451	335	1	43	43	NUM
ftr-451	335	2	.	.	PUNCT
ftr-451	336	1	see	see	VERB
ftr-451	336	2	irc	irc	PROPN
ftr-451	336	3	§	§	PROPN
ftr-451	336	4	61(a)(2	61(a)(2	NUM
ftr-451	336	5	)	)	PUNCT
ftr-451	336	6	(	(	PUNCT
ftr-451	336	7	inventory	inventory	NOUN
ftr-451	336	8	)	)	PUNCT
ftr-451	336	9	and	and	CCONJ
ftr-451	336	10	(	(	PUNCT
ftr-451	336	11	a)(3	a)(3	X
ftr-451	336	12	)	)	PUNCT
ftr-451	336	13	(	(	PUNCT
ftr-451	336	14	other	other	ADJ
ftr-451	336	15	property	property	NOUN
ftr-451	336	16	)	)	PUNCT
ftr-451	336	17	;	;	PUNCT
ftr-451	336	18	regs	reg	NOUN
ftr-451	336	19	.	.	PUNCT
ftr-451	337	1	§	§	PROPN
ftr-451	337	2	1.61	1.61	NUM
ftr-451	337	3	-	-	PUNCT
ftr-451	337	4	4(a	4(a	NUM
ftr-451	337	5	)	)	PUNCT
ftr-451	337	6	and	and	CCONJ
ftr-451	337	7	(	(	PUNCT
ftr-451	337	8	c	c	NOUN
ftr-451	337	9	)	)	PUNCT
ftr-451	337	10	(	(	PUNCT
ftr-451	337	11	self	self	NOUN
ftr-451	337	12	-	-	PUNCT
ftr-451	337	13	grown	grow	VERB
ftr-451	337	14	crops	crop	NOUN
ftr-451	337	15	generate	generate	VERB
ftr-451	337	16	income	income	NOUN
ftr-451	337	17	only	only	ADV
ftr-451	337	18	when	when	SCONJ
ftr-451	337	19	sold	sell	VERB
ftr-451	337	20	,	,	PUNCT
ftr-451	337	21	exchanged	exchange	VERB
ftr-451	337	22	,	,	PUNCT
ftr-451	337	23	etc	etc	X
ftr-451	337	24	.	.	X
ftr-451	337	25	)	)	PUNCT
ftr-451	337	26	;	;	PUNCT
ftr-451	337	27	rev	rev	PROPN
ftr-451	337	28	.	.	PROPN
ftr-451	337	29	rul	rul	PROPN
ftr-451	337	30	.	.	PUNCT
ftr-451	338	1	56	56	NUM
ftr-451	338	2	-	-	SYM
ftr-451	338	3	496	496	NUM
ftr-451	338	4	,	,	PUNCT
ftr-451	338	5	19562	19562	NUM
ftr-451	338	6	c.b	c.b	PROPN
ftr-451	338	7	.	.	PROPN
ftr-451	338	8	17	17	NUM
ftr-451	338	9	(	(	PUNCT
ftr-451	338	10	self	self	NOUN
ftr-451	338	11	-	-	PUNCT
ftr-451	338	12	grown	grow	VERB
ftr-451	338	13	crops	crop	NOUN
ftr-451	338	14	fed	feed	VERB
ftr-451	338	15	to	to	ADP
ftr-451	338	16	one	one	NUM
ftr-451	338	17	’s	’s	PART
ftr-451	338	18	own	own	ADJ
ftr-451	338	19	animals	animal	NOUN
ftr-451	338	20	are	be	AUX
ftr-451	338	21	not	not	PART
ftr-451	338	22	a	a	DET
ftr-451	338	23	taxable	taxable	ADJ
ftr-451	338	24	disposition	disposition	NOUN
ftr-451	338	25	)	)	PUNCT
ftr-451	338	26	.	.	PUNCT
ftr-451	339	1	698	698	NUM
ftr-451	339	2	florida	florida	PROPN
ftr-451	339	3	tax	tax	NOUN
ftr-451	339	4	review	review	NOUN
ftr-451	339	5	[	[	X
ftr-451	339	6	vol	vol	NOUN
ftr-451	339	7	.	.	PUNCT
ftr-451	340	1	4:10	4:10	NUM
ftr-451	340	2	resale	resale	NOUN
ftr-451	340	3	.	.	PUNCT
ftr-451	340	4	”	"	PUNCT
ftr-451	341	1	the	the	DET
ftr-451	341	2	term	term	NOUN
ftr-451	341	3	“	"	PUNCT
ftr-451	341	4	produced	produce	VERB
ftr-451	341	5	”	"	PUNCT
ftr-451	341	6	includes	include	VERB
ftr-451	341	7	“	"	PUNCT
ftr-451	341	8	develop	develop	VERB
ftr-451	341	9	,	,	PUNCT
ftr-451	341	10	”	"	PUNCT
ftr-451	341	11	“	"	PUNCT
ftr-451	341	12	create	create	VERB
ftr-451	341	13	,	,	PUNCT
ftr-451	341	14	”	"	PUNCT
ftr-451	341	15	“	"	PUNCT
ftr-451	341	16	raise	raise	VERB
ftr-451	341	17	,	,	PUNCT
ftr-451	341	18	”	"	PUNCT
ftr-451	341	19	or44	or44	PROPN
ftr-451	341	20	“	"	PUNCT
ftr-451	341	21	grow	grow	VERB
ftr-451	341	22	,	,	PUNCT
ftr-451	341	23	”	"	PUNCT
ftr-451	341	24	and	and	CCONJ
ftr-451	341	25	the	the	DET
ftr-451	341	26	term	term	NOUN
ftr-451	341	27	“	"	PUNCT
ftr-451	341	28	acquire	acquire	NOUN
ftr-451	341	29	”	"	PUNCT
ftr-451	341	30	is	be	AUX
ftr-451	341	31	broad	broad	ADJ
ftr-451	341	32	enough	enough	ADV
ftr-451	341	33	to	to	PART
ftr-451	341	34	encompass	encompass	VERB
ftr-451	341	35	“	"	PUNCT
ftr-451	341	36	find,”45	find,”45	ADJ
ftr-451	341	37	“	"	PUNCT
ftr-451	341	38	discover	discover	NOUN
ftr-451	341	39	,	,	PUNCT
ftr-451	341	40	”	"	PUNCT
ftr-451	341	41	“	"	PUNCT
ftr-451	341	42	take	take	VERB
ftr-451	341	43	,	,	PUNCT
ftr-451	341	44	”	"	PUNCT
ftr-451	341	45	“	"	PUNCT
ftr-451	341	46	harvest	harvest	NOUN
ftr-451	341	47	,	,	PUNCT
ftr-451	341	48	”	"	PUNCT
ftr-451	341	49	and	and	CCONJ
ftr-451	341	50	the	the	DET
ftr-451	341	51	like	like	ADJ
ftr-451	341	52	.	.	PUNCT
ftr-451	342	1	similarly	similarly	ADV
ftr-451	342	2	,	,	PUNCT
ftr-451	342	3	the	the	DET
ftr-451	342	4	taxation	taxation	NOUN
ftr-451	342	5	of	of	ADP
ftr-451	342	6	natural	natural	ADJ
ftr-451	342	7	resources	resource	NOUN
ftr-451	342	8	assumes	assume	VERB
ftr-451	342	9	that	that	SCONJ
ftr-451	342	10	gross	gross	ADJ
ftr-451	342	11	income	income	NOUN
ftr-451	342	12	is	be	AUX
ftr-451	342	13	realized	realize	VERB
ftr-451	342	14	when	when	SCONJ
ftr-451	342	15	the	the	DET
ftr-451	342	16	minerals	mineral	NOUN
ftr-451	342	17	are	be	AUX
ftr-451	342	18	sold	sell	VERB
ftr-451	342	19	or	or	CCONJ
ftr-451	342	20	royalties	royalty	NOUN
ftr-451	342	21	are	be	AUX
ftr-451	342	22	received	receive	VERB
ftr-451	342	23	,	,	PUNCT
ftr-451	342	24	not	not	PART
ftr-451	342	25	when	when	SCONJ
ftr-451	342	26	the	the	DET
ftr-451	342	27	minerals	mineral	NOUN
ftr-451	342	28	are	be	AUX
ftr-451	342	29	acquired	acquire	VERB
ftr-451	342	30	or	or	CCONJ
ftr-451	342	31	extracted	extract	VERB
ftr-451	342	32	.	.	PUNCT
ftr-451	343	1	the46	the46	NOUN
ftr-451	343	2	issue	issue	NOUN
ftr-451	343	3	of	of	ADP
ftr-451	343	4	whether	whether	SCONJ
ftr-451	343	5	or	or	CCONJ
ftr-451	343	6	not	not	PART
ftr-451	343	7	to	to	PART
ftr-451	343	8	capitalize	capitalize	VERB
ftr-451	343	9	various	various	ADJ
ftr-451	343	10	kinds	kind	NOUN
ftr-451	343	11	of	of	ADP
ftr-451	343	12	acquisition	acquisition	NOUN
ftr-451	343	13	costs	cost	NOUN
ftr-451	343	14	assumes	assume	VERB
ftr-451	343	15	that	that	SCONJ
ftr-451	343	16	the	the	DET
ftr-451	343	17	income	income	NOUN
ftr-451	343	18	or	or	CCONJ
ftr-451	343	19	gain	gain	VERB
ftr-451	343	20	with	with	ADP
ftr-451	343	21	respect	respect	NOUN
ftr-451	343	22	to	to	ADP
ftr-451	343	23	the	the	DET
ftr-451	343	24	inventory	inventory	NOUN
ftr-451	343	25	or	or	CCONJ
ftr-451	343	26	other	other	ADJ
ftr-451	343	27	property	property	NOUN
ftr-451	343	28	will	will	AUX
ftr-451	343	29	be	be	AUX
ftr-451	343	30	realized	realize	VERB
ftr-451	343	31	upon	upon	SCONJ
ftr-451	343	32	ultimate	ultimate	ADJ
ftr-451	343	33	sale	sale	NOUN
ftr-451	343	34	or	or	CCONJ
ftr-451	343	35	disposition	disposition	NOUN
ftr-451	343	36	.	.	PUNCT
ftr-451	344	1	treating	treat	VERB
ftr-451	344	2	self	self	NOUN
ftr-451	344	3	-	-	PUNCT
ftr-451	344	4	obtained	obtain	VERB
ftr-451	344	5	inventory	inventory	NOUN
ftr-451	344	6	uniquely	uniquely	ADV
ftr-451	344	7	as	as	ADP
ftr-451	344	8	gross	gross	ADJ
ftr-451	344	9	income	income	NOUN
ftr-451	344	10	at	at	ADP
ftr-451	344	11	the	the	DET
ftr-451	344	12	time	time	NOUN
ftr-451	344	13	of	of	ADP
ftr-451	344	14	acquisition	acquisition	NOUN
ftr-451	344	15	would	would	AUX
ftr-451	344	16	be	be	AUX
ftr-451	344	17	the	the	DET
ftr-451	344	18	equivalent	equivalent	NOUN
ftr-451	344	19	of	of	ADP
ftr-451	344	20	a	a	DET
ftr-451	344	21	one	one	NUM
ftr-451	344	22	-	-	PUNCT
ftr-451	344	23	time	time	NOUN
ftr-451	344	24	marking	marking	NOUN
ftr-451	344	25	of	of	ADP
ftr-451	344	26	such	such	ADJ
ftr-451	344	27	property	property	NOUN
ftr-451	344	28	to	to	ADP
ftr-451	344	29	market	market	NOUN
ftr-451	344	30	,	,	PUNCT
ftr-451	344	31	in	in	ADP
ftr-451	344	32	contrast	contrast	NOUN
ftr-451	344	33	to	to	ADP
ftr-451	344	34	wage	wage	NOUN
ftr-451	344	35	income	income	NOUN
ftr-451	344	36	or	or	CCONJ
ftr-451	344	37	gains	gain	NOUN
ftr-451	344	38	from	from	ADP
ftr-451	344	39	property	property	NOUN
ftr-451	344	40	created	create	VERB
ftr-451	344	41	or	or	CCONJ
ftr-451	344	42	acquired	acquire	VERB
ftr-451	344	43	as	as	ADP
ftr-451	344	44	the	the	DET
ftr-451	344	45	result	result	NOUN
ftr-451	344	46	of	of	ADP
ftr-451	344	47	investment	investment	NOUN
ftr-451	344	48	of	of	ADP
ftr-451	344	49	capital	capital	NOUN
ftr-451	344	50	and/or	and/or	CCONJ
ftr-451	344	51	labor	labor	NOUN
ftr-451	344	52	.	.	PUNCT
ftr-451	345	1	but	but	CCONJ
ftr-451	345	2	,	,	PUNCT
ftr-451	345	3	if	if	SCONJ
ftr-451	345	4	“	"	PUNCT
ftr-451	345	5	selfobtaining	selfobtaining	NOUN
ftr-451	345	6	”	"	PUNCT
ftr-451	345	7	should	should	AUX
ftr-451	345	8	be	be	AUX
ftr-451	345	9	a	a	DET
ftr-451	345	10	realization	realization	NOUN
ftr-451	345	11	event	event	NOUN
ftr-451	345	12	,	,	PUNCT
ftr-451	345	13	why	why	SCONJ
ftr-451	345	14	would	would	AUX
ftr-451	345	15	not	not	PART
ftr-451	345	16	the	the	DET
ftr-451	345	17	acquisition	acquisition	NOUN
ftr-451	345	18	of	of	ADP
ftr-451	345	19	the	the	DET
ftr-451	345	20	right	right	NOUN
ftr-451	345	21	to	to	PART
ftr-451	345	22	produce	produce	VERB
ftr-451	345	23	or	or	CCONJ
ftr-451	345	24	acquire	acquire	VERB
ftr-451	345	25	such	such	ADJ
ftr-451	345	26	property	property	NOUN
ftr-451	345	27	(	(	PUNCT
ftr-451	345	28	in	in	ADP
ftr-451	345	29	the	the	DET
ftr-451	345	30	form	form	NOUN
ftr-451	345	31	of	of	ADP
ftr-451	345	32	a	a	DET
ftr-451	345	33	license	license	NOUN
ftr-451	345	34	,	,	PUNCT
ftr-451	345	35	lease	lease	NOUN
ftr-451	345	36	,	,	PUNCT
ftr-451	345	37	contract	contract	NOUN
ftr-451	345	38	right	right	NOUN
ftr-451	345	39	,	,	PUNCT
ftr-451	345	40	mineral	mineral	NOUN
ftr-451	345	41	claim	claim	NOUN
ftr-451	345	42	,	,	PUNCT
ftr-451	345	43	salvage	salvage	NOUN
ftr-451	345	44	permit	permit	NOUN
ftr-451	345	45	,	,	PUNCT
ftr-451	345	46	etc	etc	X
ftr-451	345	47	.	.	X
ftr-451	345	48	)	)	PUNCT
ftr-451	345	49	also	also	ADV
ftr-451	345	50	be	be	AUX
ftr-451	345	51	a	a	DET
ftr-451	345	52	realization	realization	NOUN
ftr-451	345	53	event	event	NOUN
ftr-451	345	54	?	?	PUNCT
ftr-451	346	1	but	but	CCONJ
ftr-451	346	2	neither	neither	DET
ftr-451	346	3	approach	approach	NOUN
ftr-451	346	4	makes	make	VERB
ftr-451	346	5	sense	sense	NOUN
ftr-451	346	6	,	,	PUNCT
ftr-451	346	7	unless	unless	SCONJ
ftr-451	346	8	there	there	PRON
ftr-451	346	9	is	be	VERB
ftr-451	346	10	a	a	DET
ftr-451	346	11	good	good	ADJ
ftr-451	346	12	reason	reason	NOUN
ftr-451	346	13	to	to	PART
ftr-451	346	14	single	single	VERB
ftr-451	346	15	out	out	ADP
ftr-451	346	16	self	self	NOUN
ftr-451	346	17	-	-	PUNCT
ftr-451	346	18	obtained	obtain	VERB
ftr-451	346	19	inventory	inventory	NOUN
ftr-451	346	20	for	for	ADP
ftr-451	346	21	more	more	ADV
ftr-451	346	22	burdensome	burdensome	ADJ
ftr-451	346	23	taxation	taxation	NOUN
ftr-451	346	24	than	than	ADP
ftr-451	346	25	“	"	PUNCT
ftr-451	346	26	conventional	conventional	ADJ
ftr-451	346	27	”	"	PUNCT
ftr-451	346	28	purchased	purchase	VERB
ftr-451	346	29	or	or	CCONJ
ftr-451	346	30	manufactured	manufacture	VERB
ftr-451	346	31	inventory	inventory	NOUN
ftr-451	346	32	.	.	PUNCT
ftr-451	347	1	the	the	DET
ftr-451	347	2	distinction	distinction	NOUN
ftr-451	347	3	between	between	ADP
ftr-451	347	4	windfall	windfall	NOUN
ftr-451	347	5	gains	gain	NOUN
ftr-451	347	6	and	and	CCONJ
ftr-451	347	7	inventory	inventory	NOUN
ftr-451	347	8	profits	profit	NOUN
ftr-451	347	9	is	be	AUX
ftr-451	347	10	not	not	PART
ftr-451	347	11	only	only	ADV
ftr-451	347	12	imbedded	imbed	VERB
ftr-451	347	13	in	in	ADP
ftr-451	347	14	doctrine	doctrine	NOUN
ftr-451	347	15	but	but	CCONJ
ftr-451	347	16	also	also	ADV
ftr-451	347	17	makes	make	VERB
ftr-451	347	18	sense	sense	NOUN
ftr-451	347	19	from	from	ADP
ftr-451	347	20	an	an	DET
ftr-451	347	21	economics	economics	NOUN
ftr-451	347	22	perspective	perspective	NOUN
ftr-451	347	23	:	:	PUNCT
ftr-451	347	24	taxes	taxis	NOUN
ftr-451	347	25	on	on	ADP
ftr-451	347	26	business	business	NOUN
ftr-451	347	27	or	or	CCONJ
ftr-451	347	28	investment	investment	NOUN
ftr-451	347	29	activity	activity	NOUN
ftr-451	347	30	influence	influence	NOUN
ftr-451	347	31	behavior	behavior	NOUN
ftr-451	347	32	and	and	CCONJ
ftr-451	347	33	create	create	VERB
ftr-451	347	34	deadweight	deadweight	ADJ
ftr-451	347	35	loss	loss	NOUN
ftr-451	347	36	,	,	PUNCT
ftr-451	347	37	whereas	whereas	SCONJ
ftr-451	347	38	taxes	taxis	NOUN
ftr-451	347	39	on	on	ADP
ftr-451	347	40	true	true	ADJ
ftr-451	347	41	windfalls	windfall	NOUN
ftr-451	347	42	do	do	VERB
ftr-451	347	43	not	not	PART
ftr-451	347	44	.	.	PUNCT
ftr-451	348	1	thus	thus	ADV
ftr-451	348	2	,	,	PUNCT
ftr-451	348	3	economic	economic	ADJ
ftr-451	348	4	efficiency	efficiency	NOUN
ftr-451	348	5	dictates	dictate	VERB
ftr-451	348	6	that	that	SCONJ
ftr-451	348	7	true	true	ADJ
ftr-451	348	8	windfalls	windfall	NOUN
ftr-451	348	9	be	be	AUX
ftr-451	348	10	taxed	tax	VERB
ftr-451	348	11	more	more	ADV
ftr-451	348	12	heavily	heavily	ADV
ftr-451	348	13	than	than	ADP
ftr-451	348	14	economic	economic	ADJ
ftr-451	348	15	returns	return	NOUN
ftr-451	348	16	,	,	PUNCT
ftr-451	348	17	and	and	CCONJ
ftr-451	348	18	this	this	PRON
ftr-451	348	19	can	can	AUX
ftr-451	348	20	be	be	AUX
ftr-451	348	21	accomplished	accomplish	VERB
ftr-451	348	22	by	by	ADP
ftr-451	348	23	taxing	tax	VERB
ftr-451	348	24	windfalls	windfall	NOUN
ftr-451	348	25	upon	upon	SCONJ
ftr-451	348	26	acquisition47	acquisition47	ADJ
ftr-451	348	27	rather	rather	ADV
ftr-451	348	28	than	than	ADP
ftr-451	348	29	when	when	SCONJ
ftr-451	348	30	disposed	disposed	ADJ
ftr-451	348	31	of	of	ADP
ftr-451	348	32	.	.	PUNCT
ftr-451	349	1	a	a	DET
ftr-451	349	2	possible	possible	ADJ
ftr-451	349	3	argument	argument	NOUN
ftr-451	349	4	for	for	ADP
ftr-451	349	5	taxing	tax	VERB
ftr-451	349	6	a	a	DET
ftr-451	349	7	particular	particular	ADJ
ftr-451	349	8	type	type	NOUN
ftr-451	349	9	of	of	ADP
ftr-451	349	10	business	business	NOUN
ftr-451	349	11	more	more	ADV
ftr-451	349	12	heavily	heavily	ADV
ftr-451	349	13	than	than	ADP
ftr-451	349	14	others	other	NOUN
ftr-451	349	15	is	be	AUX
ftr-451	349	16	that	that	SCONJ
ftr-451	349	17	the	the	DET
ftr-451	349	18	type	type	NOUN
ftr-451	349	19	of	of	ADP
ftr-451	349	20	business	business	NOUN
ftr-451	349	21	obtains	obtain	VERB
ftr-451	349	22	a	a	DET
ftr-451	349	23	“	"	PUNCT
ftr-451	349	24	windfall	windfall	NOUN
ftr-451	349	25	equivalent	equivalent	NOUN
ftr-451	349	26	”	"	PUNCT
ftr-451	349	27	in	in	ADP
ftr-451	349	28	the	the	DET
ftr-451	349	29	form	form	NOUN
ftr-451	349	30	of	of	ADP
ftr-451	349	31	“	"	PUNCT
ftr-451	349	32	unearned	unearned	ADJ
ftr-451	349	33	rents	rent	NOUN
ftr-451	349	34	”	"	PUNCT
ftr-451	349	35	such	such	ADJ
ftr-451	349	36	as	as	SCONJ
ftr-451	349	37	might	might	AUX
ftr-451	349	38	result	result	VERB
ftr-451	349	39	from	from	ADP
ftr-451	349	40	monopoly	monopoly	NOUN
ftr-451	349	41	,	,	PUNCT
ftr-451	349	42	unequal	unequal	ADJ
ftr-451	349	43	bargaining	bargaining	NOUN
ftr-451	349	44	power	power	NOUN
ftr-451	349	45	,	,	PUNCT
ftr-451	349	46	government	government	NOUN
ftr-451	349	47	action	action	NOUN
ftr-451	349	48	,	,	PUNCT
ftr-451	349	49	or	or	CCONJ
ftr-451	349	50	unforeseen	unforeseen	ADJ
ftr-451	349	51	events	event	NOUN
ftr-451	349	52	.	.	PUNCT
ftr-451	350	1	however	however	ADV
ftr-451	350	2	,	,	PUNCT
ftr-451	350	3	there48	there48	NOUN
ftr-451	350	4	is	be	AUX
ftr-451	350	5	no	no	DET
ftr-451	350	6	reason	reason	NOUN
ftr-451	350	7	to	to	PART
ftr-451	350	8	think	think	VERB
ftr-451	350	9	that	that	SCONJ
ftr-451	350	10	self	self	NOUN
ftr-451	350	11	-	-	PUNCT
ftr-451	350	12	obtained	obtain	VERB
ftr-451	350	13	inventory	inventory	NOUN
ftr-451	350	14	reaps	reap	VERB
ftr-451	350	15	a	a	DET
ftr-451	350	16	windfall	windfall	NOUN
ftr-451	350	17	equivalent	equivalent	NOUN
ftr-451	350	18	simply	simply	ADV
ftr-451	350	19	by	by	ADP
ftr-451	350	20	being	be	AUX
ftr-451	350	21	taken	take	VERB
ftr-451	350	22	or	or	CCONJ
ftr-451	350	23	self	self	NOUN
ftr-451	350	24	-	-	PUNCT
ftr-451	350	25	created	create	VERB
ftr-451	350	26	.	.	PUNCT
ftr-451	351	1	the	the	DET
ftr-451	351	2	fact	fact	NOUN
ftr-451	351	3	that	that	SCONJ
ftr-451	351	4	the	the	DET
ftr-451	351	5	value	value	NOUN
ftr-451	351	6	of	of	ADP
ftr-451	351	7	the	the	DET
ftr-451	351	8	taken	take	VERB
ftr-451	351	9	or	or	CCONJ
ftr-451	351	10	self	self	NOUN
ftr-451	351	11	-	-	PUNCT
ftr-451	351	12	created	create	VERB
ftr-451	351	13	items	item	NOUN
ftr-451	351	14	might	might	AUX
ftr-451	351	15	have	have	AUX
ftr-451	351	16	a	a	DET
ftr-451	351	17	value	value	NOUN
ftr-451	351	18	far	far	ADV
ftr-451	351	19	in	in	ADP
ftr-451	351	20	excess	excess	NOUN
ftr-451	351	21	of	of	ADP
ftr-451	351	22	any	any	DET
ftr-451	351	23	investment	investment	NOUN
ftr-451	351	24	of	of	ADP
ftr-451	351	25	effort	effort	NOUN
ftr-451	351	26	or	or	CCONJ
ftr-451	351	27	capital	capital	NOUN
ftr-451	351	28	does	do	AUX
ftr-451	351	29	not	not	PART
ftr-451	351	30	suggest	suggest	VERB
ftr-451	351	31	otherwise	otherwise	ADV
ftr-451	351	32	.	.	PUNCT
ftr-451	352	1	44	44	NUM
ftr-451	352	2	.	.	PUNCT
ftr-451	353	1	irc	irc	PROPN
ftr-451	353	2	§	§	PROPN
ftr-451	353	3	263a(b	263a(b	PROPN
ftr-451	353	4	)	)	PUNCT
ftr-451	353	5	.	.	PUNCT
ftr-451	354	1	45	45	NUM
ftr-451	354	2	.	.	PUNCT
ftr-451	354	3	regs	regs	PROPN
ftr-451	354	4	.	.	PUNCT
ftr-451	355	1	§	§	PROPN
ftr-451	355	2	1.263a-2(a)(1)(i	1.263a-2(a)(1)(i	NUM
ftr-451	355	3	)	)	PUNCT
ftr-451	355	4	.	.	PUNCT
ftr-451	356	1	46	46	NUM
ftr-451	356	2	.	.	PUNCT
ftr-451	357	1	see	see	VERB
ftr-451	357	2	irc	irc	PROPN
ftr-451	357	3	§	§	PROPN
ftr-451	357	4	§	§	PROPN
ftr-451	357	5	263(c	263(c	PROPN
ftr-451	357	6	)	)	PUNCT
ftr-451	357	7	(	(	PUNCT
ftr-451	357	8	expensing	expense	VERB
ftr-451	357	9	of	of	ADP
ftr-451	357	10	idcs	idc	NOUN
ftr-451	357	11	)	)	PUNCT
ftr-451	357	12	,	,	PUNCT
ftr-451	357	13	612	612	NUM
ftr-451	357	14	(	(	PUNCT
ftr-451	357	15	basis	basis	NOUN
ftr-451	357	16	for	for	ADP
ftr-451	357	17	cost	cost	NOUN
ftr-451	357	18	depletion	depletion	NOUN
ftr-451	357	19	)	)	PUNCT
ftr-451	357	20	,	,	PUNCT
ftr-451	357	21	613(a	613(a	NUM
ftr-451	357	22	)	)	PUNCT
ftr-451	357	23	&	&	CCONJ
ftr-451	357	24	(	(	PUNCT
ftr-451	357	25	c)(1	c)(1	PROPN
ftr-451	357	26	)	)	PUNCT
ftr-451	357	27	(	(	PUNCT
ftr-451	357	28	percentage	percentage	NOUN
ftr-451	357	29	depletion	depletion	NOUN
ftr-451	357	30	keyed	key	VERB
ftr-451	357	31	to	to	ADP
ftr-451	357	32	net	net	ADJ
ftr-451	357	33	gross	gross	ADJ
ftr-451	357	34	income	income	NOUN
ftr-451	357	35	from	from	ADP
ftr-451	357	36	mining	mining	NOUN
ftr-451	357	37	)	)	PUNCT
ftr-451	357	38	,	,	PUNCT
ftr-451	357	39	616	616	NUM
ftr-451	357	40	&	&	CCONJ
ftr-451	357	41	617	617	NUM
ftr-451	357	42	(	(	PUNCT
ftr-451	357	43	cost	cost	NOUN
ftr-451	357	44	recovery	recovery	NOUN
ftr-451	357	45	)	)	PUNCT
ftr-451	357	46	,	,	PUNCT
ftr-451	357	47	and	and	CCONJ
ftr-451	357	48	636	636	NUM
ftr-451	357	49	(	(	PUNCT
ftr-451	357	50	status	status	NOUN
ftr-451	357	51	of	of	ADP
ftr-451	357	52	production	production	NOUN
ftr-451	357	53	payments	payment	NOUN
ftr-451	357	54	)	)	PUNCT
ftr-451	357	55	.	.	PUNCT
ftr-451	358	1	irc	irc	PROPN
ftr-451	358	2	§	§	PROPN
ftr-451	358	3	631(a	631(a	PROPN
ftr-451	358	4	)	)	PUNCT
ftr-451	358	5	,	,	PUNCT
ftr-451	358	6	allowing	allow	VERB
ftr-451	358	7	a	a	DET
ftr-451	358	8	taxpayer	taxpayer	NOUN
ftr-451	358	9	to	to	PART
ftr-451	358	10	treat	treat	VERB
ftr-451	358	11	the	the	DET
ftr-451	358	12	cutting	cutting	NOUN
ftr-451	358	13	of	of	ADP
ftr-451	358	14	timber	timber	NOUN
ftr-451	358	15	as	as	ADP
ftr-451	358	16	a	a	DET
ftr-451	358	17	sale	sale	NOUN
ftr-451	358	18	or	or	CCONJ
ftr-451	358	19	exchange	exchange	NOUN
ftr-451	358	20	,	,	PUNCT
ftr-451	358	21	presupposes	presuppose	VERB
ftr-451	358	22	that	that	SCONJ
ftr-451	358	23	the	the	DET
ftr-451	358	24	general	general	ADJ
ftr-451	358	25	rule	rule	NOUN
ftr-451	358	26	would	would	AUX
ftr-451	358	27	be	be	AUX
ftr-451	358	28	that	that	SCONJ
ftr-451	358	29	timber	timber	NOUN
ftr-451	358	30	gains	gain	NOUN
ftr-451	358	31	are	be	AUX
ftr-451	358	32	realized	realize	VERB
ftr-451	358	33	upon	upon	SCONJ
ftr-451	358	34	sale	sale	NOUN
ftr-451	358	35	.	.	PUNCT
ftr-451	359	1	47	47	NUM
ftr-451	359	2	.	.	PUNCT
ftr-451	360	1	see	see	VERB
ftr-451	360	2	,	,	PUNCT
ftr-451	360	3	e.g.	e.g.	ADV
ftr-451	360	4	,	,	PUNCT
ftr-451	360	5	richard	richard	PROPN
ftr-451	360	6	a.	a.	PROPN
ftr-451	360	7	musgrave	musgrave	PROPN
ftr-451	360	8	&	&	CCONJ
ftr-451	360	9	peggy	peggy	PROPN
ftr-451	360	10	b.	b.	PROPN
ftr-451	360	11	musgrave	musgrave	PROPN
ftr-451	360	12	,	,	PUNCT
ftr-451	360	13	public	public	ADJ
ftr-451	360	14	finance	finance	NOUN
ftr-451	360	15	in	in	ADP
ftr-451	360	16	theory	theory	NOUN
ftr-451	360	17	and	and	CCONJ
ftr-451	360	18	practice	practice	VERB
ftr-451	360	19	277	277	NUM
ftr-451	360	20	-	-	SYM
ftr-451	360	21	96	96	NUM
ftr-451	360	22	(	(	PUNCT
ftr-451	360	23	1989	1989	NUM
ftr-451	360	24	)	)	PUNCT
ftr-451	360	25	;	;	PUNCT
ftr-451	360	26	saul	saul	PROPN
ftr-451	360	27	levmore	levmore	PROPN
ftr-451	360	28	,	,	PUNCT
ftr-451	360	29	the	the	DET
ftr-451	360	30	case	case	NOUN
ftr-451	360	31	for	for	ADP
ftr-451	360	32	retroactive	retroactive	ADJ
ftr-451	360	33	taxation	taxation	NOUN
ftr-451	360	34	,	,	PUNCT
ftr-451	360	35	22	22	NUM
ftr-451	360	36	j.	j.	PROPN
ftr-451	360	37	legal	legal	ADJ
ftr-451	360	38	stud	stud	NOUN
ftr-451	360	39	.	.	PUNCT
ftr-451	361	1	265	265	NUM
ftr-451	361	2	,	,	PUNCT
ftr-451	361	3	273	273	NUM
ftr-451	361	4	(	(	PUNCT
ftr-451	361	5	1993	1993	NUM
ftr-451	361	6	)	)	PUNCT
ftr-451	361	7	.	.	PUNCT
ftr-451	362	1	48	48	NUM
ftr-451	362	2	.	.	PUNCT
ftr-451	363	1	see	see	VERB
ftr-451	363	2	kades	kade	NOUN
ftr-451	363	3	,	,	PUNCT
ftr-451	363	4	supra	supra	PROPN
ftr-451	363	5	note	note	NOUN
ftr-451	363	6	42	42	NUM
ftr-451	363	7	,	,	PUNCT
ftr-451	363	8	at	at	ADP
ftr-451	363	9	1505	1505	NUM
ftr-451	363	10	.	.	PUNCT
ftr-451	364	1	2000	2000	NUM
ftr-451	364	2	]	]	PUNCT
ftr-451	365	1	applying	apply	VERB
ftr-451	365	2	the	the	DET
ftr-451	365	3	“	"	PUNCT
ftr-451	365	4	claim	claim	NOUN
ftr-451	365	5	of	of	ADP
ftr-451	365	6	right	right	ADJ
ftr-451	365	7	doctrine	doctrine	NOUN
ftr-451	365	8	”	"	PUNCT
ftr-451	365	9	to	to	PART
ftr-451	365	10	found	find	VERB
ftr-451	365	11	objects	object	NOUN
ftr-451	365	12	699	699	NUM
ftr-451	365	13	enterprises	enterprise	NOUN
ftr-451	365	14	that	that	PRON
ftr-451	365	15	offer	offer	VERB
ftr-451	365	16	the	the	DET
ftr-451	365	17	hope	hope	NOUN
ftr-451	365	18	of	of	ADP
ftr-451	365	19	a	a	DET
ftr-451	365	20	payoff	payoff	NOUN
ftr-451	365	21	far	far	ADV
ftr-451	365	22	in	in	ADP
ftr-451	365	23	excess	excess	NOUN
ftr-451	365	24	of	of	ADP
ftr-451	365	25	investment	investment	NOUN
ftr-451	365	26	are	be	AUX
ftr-451	365	27	generally	generally	ADV
ftr-451	365	28	considered	consider	VERB
ftr-451	365	29	to	to	PART
ftr-451	365	30	be	be	AUX
ftr-451	365	31	“	"	PUNCT
ftr-451	365	32	risky	risky	ADJ
ftr-451	365	33	investments	investment	NOUN
ftr-451	365	34	.	.	PUNCT
ftr-451	365	35	”	"	PUNCT
ftr-451	366	1	for	for	ADP
ftr-451	366	2	every	every	DET
ftr-451	366	3	successful	successful	ADJ
ftr-451	366	4	venture	venture	NOUN
ftr-451	366	5	,	,	PUNCT
ftr-451	366	6	there	there	PRON
ftr-451	366	7	are	be	VERB
ftr-451	366	8	numerous	numerous	ADJ
ftr-451	366	9	failures	failure	NOUN
ftr-451	366	10	.	.	PUNCT
ftr-451	367	1	in	in	ADP
ftr-451	367	2	this	this	DET
ftr-451	367	3	respect	respect	NOUN
ftr-451	367	4	,	,	PUNCT
ftr-451	367	5	there	there	PRON
ftr-451	367	6	is	be	VERB
ftr-451	367	7	no	no	DET
ftr-451	367	8	real	real	ADJ
ftr-451	367	9	difference	difference	NOUN
ftr-451	367	10	between	between	ADP
ftr-451	367	11	a	a	DET
ftr-451	367	12	treasure	treasure	NOUN
ftr-451	367	13	-	-	PUNCT
ftr-451	367	14	hunting	hunt	VERB
ftr-451	367	15	venture	venture	NOUN
ftr-451	367	16	and	and	CCONJ
ftr-451	367	17	the	the	DET
ftr-451	367	18	development	development	NOUN
ftr-451	367	19	of	of	ADP
ftr-451	367	20	,	,	PUNCT
ftr-451	367	21	say	say	INTJ
ftr-451	367	22	,	,	PUNCT
ftr-451	367	23	a	a	DET
ftr-451	367	24	patent	patent	NOUN
ftr-451	367	25	or	or	CCONJ
ftr-451	367	26	copyright	copyright	NOUN
ftr-451	367	27	(	(	PUNCT
ftr-451	367	28	or	or	CCONJ
ftr-451	367	29	corpus	corpus	NOUN
ftr-451	367	30	of	of	ADP
ftr-451	367	31	artwork	artwork	NOUN
ftr-451	367	32	)	)	PUNCT
ftr-451	367	33	whose	whose	DET
ftr-451	367	34	commercial	commercial	ADJ
ftr-451	367	35	success	success	NOUN
ftr-451	367	36	is	be	AUX
ftr-451	367	37	unknown	unknown	ADJ
ftr-451	367	38	in	in	ADP
ftr-451	367	39	advance	advance	NOUN
ftr-451	367	40	.	.	PUNCT
ftr-451	368	1	high	high	ADJ
ftr-451	368	2	-	-	PUNCT
ftr-451	368	3	risk	risk	NOUN
ftr-451	368	4	investments	investment	NOUN
ftr-451	368	5	are	be	AUX
ftr-451	368	6	generally	generally	ADV
ftr-451	368	7	not	not	PART
ftr-451	368	8	singled	single	VERB
ftr-451	368	9	out	out	ADP
ftr-451	368	10	for49	for49	VERB
ftr-451	368	11	discriminatory	discriminatory	ADJ
ftr-451	368	12	tax	tax	NOUN
ftr-451	368	13	burdens	burden	NOUN
ftr-451	368	14	.	.	PUNCT
ftr-451	369	1	50	50	NUM
ftr-451	369	2	it	it	PRON
ftr-451	369	3	might	might	AUX
ftr-451	369	4	be	be	AUX
ftr-451	369	5	argued	argue	VERB
ftr-451	369	6	that	that	SCONJ
ftr-451	369	7	the	the	DET
ftr-451	369	8	realization	realization	NOUN
ftr-451	369	9	principle	principle	NOUN
ftr-451	369	10	is	be	AUX
ftr-451	369	11	wrong	wrong	ADJ
ftr-451	369	12	,	,	PUNCT
ftr-451	369	13	misconceived	misconceived	ADJ
ftr-451	369	14	,	,	PUNCT
ftr-451	369	15	or	or	CCONJ
ftr-451	369	16	draws	draw	VERB
ftr-451	369	17	lines	line	NOUN
ftr-451	369	18	in	in	ADP
ftr-451	369	19	the	the	DET
ftr-451	369	20	wrong	wrong	ADJ
ftr-451	369	21	places	place	NOUN
ftr-451	369	22	.	.	PUNCT
ftr-451	370	1	true	true	ADJ
ftr-451	370	2	,	,	PUNCT
ftr-451	370	3	if	if	SCONJ
ftr-451	370	4	all	all	DET
ftr-451	370	5	property	property	NOUN
ftr-451	370	6	were	be	AUX
ftr-451	370	7	marked	mark	VERB
ftr-451	370	8	-	-	PUNCT
ftr-451	370	9	to-51	to-51	NOUN
ftr-451	370	10	market	market	NOUN
ftr-451	370	11	,	,	PUNCT
ftr-451	370	12	then	then	ADV
ftr-451	370	13	there	there	PRON
ftr-451	370	14	would	would	AUX
ftr-451	370	15	be	be	AUX
ftr-451	370	16	no	no	DET
ftr-451	370	17	reason	reason	NOUN
ftr-451	370	18	to	to	PART
ftr-451	370	19	exempt	exempt	VERB
ftr-451	370	20	self	self	NOUN
ftr-451	370	21	-	-	PUNCT
ftr-451	370	22	obtained	obtain	VERB
ftr-451	370	23	objects	object	NOUN
ftr-451	370	24	.	.	PUNCT
ftr-451	371	1	but	but	CCONJ
ftr-451	371	2	if	if	SCONJ
ftr-451	371	3	only	only	ADV
ftr-451	371	4	some	some	DET
ftr-451	371	5	property	property	NOUN
ftr-451	371	6	were	be	AUX
ftr-451	371	7	marked	mark	VERB
ftr-451	371	8	-	-	PUNCT
ftr-451	371	9	to	to	ADP
ftr-451	371	10	-	-	PUNCT
ftr-451	371	11	market	market	NOUN
ftr-451	371	12	,	,	PUNCT
ftr-451	371	13	self	self	NOUN
ftr-451	371	14	-	-	PUNCT
ftr-451	371	15	obtained	obtain	VERB
ftr-451	371	16	inventory	inventory	NOUN
ftr-451	371	17	would	would	AUX
ftr-451	371	18	not	not	PART
ftr-451	371	19	be	be	AUX
ftr-451	371	20	a	a	DET
ftr-451	371	21	prime	prime	ADJ
ftr-451	371	22	candidate	candidate	NOUN
ftr-451	371	23	.	.	PUNCT
ftr-451	372	1	the	the	DET
ftr-451	372	2	case	case	NOUN
ftr-451	372	3	for	for	ADP
ftr-451	372	4	marking	mark	VERB
ftr-451	372	5	inventory	inventory	NOUN
ftr-451	372	6	to	to	ADP
ftr-451	372	7	market	market	NOUN
ftr-451	372	8	is	be	AUX
ftr-451	372	9	weaker	weak	ADJ
ftr-451	372	10	than	than	ADP
ftr-451	372	11	,	,	PUNCT
ftr-451	372	12	say	say	INTJ
ftr-451	372	13	,	,	PUNCT
ftr-451	372	14	marking	mark	VERB
ftr-451	372	15	publicly	publicly	ADV
ftr-451	372	16	-	-	PUNCT
ftr-451	372	17	traded	trade	VERB
ftr-451	372	18	investments	investment	NOUN
ftr-451	372	19	to	to	ADP
ftr-451	372	20	market	market	VERB
ftr-451	372	21	:	:	PUNCT
ftr-451	372	22	the	the	DET
ftr-451	372	23	latter	latter	ADJ
ftr-451	372	24	are	be	AUX
ftr-451	372	25	easier	easy	ADJ
ftr-451	372	26	to	to	PART
ftr-451	372	27	value	value	VERB
ftr-451	372	28	and	and	CCONJ
ftr-451	372	29	more	more	ADV
ftr-451	372	30	liquid	liquid	ADJ
ftr-451	372	31	,	,	PUNCT
ftr-451	372	32	and	and	CCONJ
ftr-451	372	33	the	the	DET
ftr-451	372	34	possibility	possibility	NOUN
ftr-451	372	35	of	of	ADP
ftr-451	372	36	tax	tax	NOUN
ftr-451	372	37	avoidance	avoidance	NOUN
ftr-451	372	38	by	by	ADP
ftr-451	372	39	long	long	ADJ
ftr-451	372	40	deferral	deferral	NOUN
ftr-451	372	41	of	of	ADP
ftr-451	372	42	realization	realization	NOUN
ftr-451	372	43	is	be	AUX
ftr-451	372	44	much	much	ADV
ftr-451	372	45	stronger	strong	ADJ
ftr-451	372	46	.	.	PUNCT
ftr-451	373	1	at	at	ADP
ftr-451	373	2	least	least	ADJ
ftr-451	373	3	some	some	PRON
ftr-451	373	4	categories	category	NOUN
ftr-451	373	5	of	of	ADP
ftr-451	373	6	self	self	NOUN
ftr-451	373	7	-	-	PUNCT
ftr-451	373	8	obtained52	obtained52	ADJ
ftr-451	373	9	inventory	inventory	NOUN
ftr-451	373	10	would	would	AUX
ftr-451	373	11	be	be	AUX
ftr-451	373	12	harder	hard	ADJ
ftr-451	373	13	to	to	PART
ftr-451	373	14	value	value	VERB
ftr-451	373	15	and	and	CCONJ
ftr-451	373	16	be	be	AUX
ftr-451	373	17	less	less	ADV
ftr-451	373	18	liquid	liquid	ADJ
ftr-451	373	19	than	than	ADP
ftr-451	373	20	conventional	conventional	ADJ
ftr-451	373	21	purchased	purchase	VERB
ftr-451	373	22	or	or	CCONJ
ftr-451	373	23	manufactured	manufacture	VERB
ftr-451	373	24	inventory	inventory	NOUN
ftr-451	373	25	.	.	PUNCT
ftr-451	374	1	in	in	ADP
ftr-451	374	2	any	any	DET
ftr-451	374	3	event	event	NOUN
ftr-451	374	4	,	,	PUNCT
ftr-451	374	5	the	the	DET
ftr-451	374	6	point	point	NOUN
ftr-451	374	7	here	here	ADV
ftr-451	374	8	is	be	AUX
ftr-451	374	9	not	not	PART
ftr-451	374	10	to	to	PART
ftr-451	374	11	question	question	VERB
ftr-451	374	12	the	the	DET
ftr-451	374	13	realization	realization	NOUN
ftr-451	374	14	principle	principle	NOUN
ftr-451	374	15	at	at	ADP
ftr-451	374	16	the	the	DET
ftr-451	374	17	policy	policy	NOUN
ftr-451	374	18	level	level	NOUN
ftr-451	374	19	,	,	PUNCT
ftr-451	374	20	but	but	CCONJ
ftr-451	374	21	simply	simply	ADV
ftr-451	374	22	to	to	PART
ftr-451	374	23	show	show	VERB
ftr-451	374	24	that	that	SCONJ
ftr-451	374	25	there	there	PRON
ftr-451	374	26	is	be	VERB
ftr-451	374	27	an	an	DET
ftr-451	374	28	established	establish	VERB
ftr-451	374	29	and	and	CCONJ
ftr-451	374	30	principled	principled	ADJ
ftr-451	374	31	doctrinal	doctrinal	ADJ
ftr-451	374	32	basis	basis	NOUN
ftr-451	374	33	for	for	ADP
ftr-451	374	34	distinguishing	distinguish	VERB
ftr-451	374	35	selfobtained	selfobtaine	VERB
ftr-451	374	36	inventory	inventory	NOUN
ftr-451	374	37	from	from	ADP
ftr-451	374	38	windfall	windfall	NOUN
ftr-451	374	39	gains	gain	NOUN
ftr-451	374	40	.	.	PUNCT
ftr-451	375	1	self	self	NOUN
ftr-451	375	2	-	-	PUNCT
ftr-451	375	3	constructed	construct	VERB
ftr-451	375	4	business	business	NOUN
ftr-451	375	5	-	-	PUNCT
ftr-451	375	6	use	use	NOUN
ftr-451	375	7	property	property	NOUN
ftr-451	375	8	,	,	PUNCT
ftr-451	375	9	such	such	ADJ
ftr-451	375	10	as	as	ADP
ftr-451	375	11	a	a	DET
ftr-451	375	12	building	building	NOUN
ftr-451	375	13	or	or	CCONJ
ftr-451	375	14	equipment	equipment	NOUN
ftr-451	375	15	,	,	PUNCT
ftr-451	375	16	is	be	AUX
ftr-451	375	17	unlike	unlike	ADP
ftr-451	375	18	inventory	inventory	NOUN
ftr-451	375	19	in	in	SCONJ
ftr-451	375	20	that	that	SCONJ
ftr-451	375	21	it	it	PRON
ftr-451	375	22	will	will	AUX
ftr-451	375	23	not	not	PART
ftr-451	375	24	be	be	AUX
ftr-451	375	25	held	hold	VERB
ftr-451	375	26	for	for	ADP
ftr-451	375	27	immediate	immediate	ADJ
ftr-451	375	28	sale	sale	NOUN
ftr-451	375	29	.	.	PUNCT
ftr-451	376	1	hence	hence	ADV
ftr-451	376	2	,	,	PUNCT
ftr-451	376	3	realization	realization	NOUN
ftr-451	376	4	of	of	ADP
ftr-451	376	5	income	income	NOUN
ftr-451	376	6	attributable	attributable	ADJ
ftr-451	376	7	to	to	ADP
ftr-451	376	8	such	such	ADJ
ftr-451	376	9	property	property	NOUN
ftr-451	376	10	will	will	AUX
ftr-451	376	11	be	be	AUX
ftr-451	376	12	factored	factor	VERB
ftr-451	376	13	into	into	ADP
ftr-451	376	14	the	the	DET
ftr-451	376	15	ultimate	ultimate	ADJ
ftr-451	376	16	sale	sale	NOUN
ftr-451	376	17	of	of	ADP
ftr-451	376	18	inventory	inventory	NOUN
ftr-451	376	19	and	and	CCONJ
ftr-451	376	20	services	service	NOUN
ftr-451	376	21	.	.	PUNCT
ftr-451	377	1	this	this	DET
ftr-451	377	2	delayed	delay	VERB
ftr-451	377	3	realization	realization	NOUN
ftr-451	377	4	of	of	ADP
ftr-451	377	5	income	income	NOUN
ftr-451	377	6	in	in	ADP
ftr-451	377	7	a	a	DET
ftr-451	377	8	business	business	NOUN
ftr-451	377	9	context	context	NOUN
ftr-451	377	10	raises	raise	VERB
ftr-451	377	11	significant	significant	ADJ
ftr-451	377	12	neutrality	neutrality	NOUN
ftr-451	377	13	concerns	concern	NOUN
ftr-451	377	14	that	that	PRON
ftr-451	377	15	are	be	AUX
ftr-451	377	16	absent	absent	ADJ
ftr-451	377	17	in	in	ADP
ftr-451	377	18	the	the	DET
ftr-451	377	19	case	case	NOUN
ftr-451	377	20	of	of	ADP
ftr-451	377	21	self	self	NOUN
ftr-451	377	22	-	-	PUNCT
ftr-451	377	23	created	create	VERB
ftr-451	377	24	inventory	inventory	NOUN
ftr-451	377	25	,	,	PUNCT
ftr-451	377	26	and	and	CCONJ
ftr-451	377	27	will	will	AUX
ftr-451	377	28	not	not	PART
ftr-451	377	29	be	be	AUX
ftr-451	377	30	discussed	discuss	VERB
ftr-451	377	31	here	here	ADV
ftr-451	377	32	as	as	SCONJ
ftr-451	377	33	they	they	PRON
ftr-451	377	34	have	have	AUX
ftr-451	377	35	been	be	AUX
ftr-451	377	36	dealt	deal	VERB
ftr-451	377	37	with	with	ADP
ftr-451	377	38	elsewhere.53	elsewhere.53	PROPN
ftr-451	377	39	b.	b.	PROPN
ftr-451	377	40	self	self	NOUN
ftr-451	377	41	-	-	PUNCT
ftr-451	377	42	obtained	obtain	VERB
ftr-451	377	43	personal	personal	ADJ
ftr-451	377	44	-	-	PUNCT
ftr-451	377	45	use	use	NOUN
ftr-451	377	46	property.—amateurs	property.—amateur	NOUN
ftr-451	377	47	,	,	PUNCT
ftr-451	377	48	as	as	ADV
ftr-451	377	49	well	well	ADV
ftr-451	377	50	as	as	ADP
ftr-451	377	51	professionals	professional	NOUN
ftr-451	377	52	,	,	PUNCT
ftr-451	377	53	can	can	AUX
ftr-451	377	54	discover	discover	VERB
ftr-451	377	55	or	or	CCONJ
ftr-451	377	56	harvest	harvest	VERB
ftr-451	377	57	wealth	wealth	NOUN
ftr-451	377	58	in	in	ADP
ftr-451	377	59	a	a	DET
ftr-451	377	60	saleable	saleable	ADJ
ftr-451	377	61	form	form	NOUN
ftr-451	377	62	,	,	PUNCT
ftr-451	377	63	just	just	ADV
ftr-451	377	64	as	as	SCONJ
ftr-451	377	65	both	both	CCONJ
ftr-451	377	66	amateurs	amateur	NOUN
ftr-451	377	67	and	and	CCONJ
ftr-451	377	68	professionals	professional	NOUN
ftr-451	377	69	can	can	AUX
ftr-451	377	70	create	create	VERB
ftr-451	377	71	wealth	wealth	NOUN
ftr-451	377	72	by	by	ADP
ftr-451	377	73	their	their	PRON
ftr-451	377	74	own	own	ADJ
ftr-451	377	75	personal	personal	ADJ
ftr-451	377	76	efforts	effort	NOUN
ftr-451	377	77	,	,	PUNCT
ftr-451	377	78	although	although	SCONJ
ftr-451	377	79	their	their	PRON
ftr-451	377	80	goals	goal	NOUN
ftr-451	377	81	differ	differ	VERB
ftr-451	377	82	:	:	PUNCT
ftr-451	377	83	a	a	DET
ftr-451	377	84	professional	professional	ADJ
ftr-451	377	85	(	(	PUNCT
ftr-451	377	86	in	in	ADP
ftr-451	377	87	his	his	PRON
ftr-451	377	88	or	or	CCONJ
ftr-451	377	89	her	her	PRON
ftr-451	377	90	capacity	capacity	NOUN
ftr-451	377	91	as	as	ADP
ftr-451	377	92	such	such	ADJ
ftr-451	377	93	)	)	PUNCT
ftr-451	377	94	intends	intend	VERB
ftr-451	377	95	49	49	NUM
ftr-451	377	96	.	.	PUNCT
ftr-451	378	1	see	see	VERB
ftr-451	378	2	gary	gary	PROPN
ftr-451	378	3	kinder	kind	ADJ
ftr-451	378	4	,	,	PUNCT
ftr-451	378	5	ship	ship	NOUN
ftr-451	378	6	of	of	ADP
ftr-451	378	7	gold	gold	NOUN
ftr-451	378	8	in	in	ADP
ftr-451	378	9	the	the	DET
ftr-451	378	10	deep	deep	ADJ
ftr-451	378	11	blue	blue	ADJ
ftr-451	378	12	sea	sea	NOUN
ftr-451	378	13	(	(	PUNCT
ftr-451	378	14	1998)(describing	1998)(describing	NOUN
ftr-451	378	15	investment	investment	NOUN
ftr-451	378	16	of	of	ADP
ftr-451	378	17	capital	capital	NOUN
ftr-451	378	18	and	and	CCONJ
ftr-451	378	19	labor	labor	NOUN
ftr-451	378	20	in	in	ADP
ftr-451	378	21	treasure	treasure	NOUN
ftr-451	378	22	-	-	PUNCT
ftr-451	378	23	seeking	seek	VERB
ftr-451	378	24	venture	venture	NOUN
ftr-451	378	25	)	)	PUNCT
ftr-451	378	26	.	.	PUNCT
ftr-451	379	1	50	50	NUM
ftr-451	379	2	.	.	PUNCT
ftr-451	380	1	see	see	VERB
ftr-451	380	2	generally	generally	ADV
ftr-451	380	3	,	,	PUNCT
ftr-451	380	4	michael	michael	PROPN
ftr-451	380	5	livingston	livingston	PROPN
ftr-451	380	6	,	,	PUNCT
ftr-451	380	7	risky	risky	ADJ
ftr-451	380	8	business	business	NOUN
ftr-451	380	9	:	:	PUNCT
ftr-451	381	1	economics	economic	NOUN
ftr-451	381	2	,	,	PUNCT
ftr-451	381	3	culture	culture	NOUN
ftr-451	381	4	,	,	PUNCT
ftr-451	381	5	and	and	CCONJ
ftr-451	381	6	the	the	DET
ftr-451	381	7	taxation	taxation	NOUN
ftr-451	381	8	of	of	ADP
ftr-451	381	9	high	high	ADJ
ftr-451	381	10	-	-	PUNCT
ftr-451	381	11	risk	risk	NOUN
ftr-451	381	12	activities	activity	NOUN
ftr-451	381	13	,	,	PUNCT
ftr-451	381	14	48	48	NUM
ftr-451	381	15	tax	tax	NOUN
ftr-451	381	16	l.	l.	PROPN
ftr-451	381	17	rev	rev	PROPN
ftr-451	381	18	.	.	PROPN
ftr-451	381	19	163	163	NUM
ftr-451	381	20	(	(	PUNCT
ftr-451	381	21	1993	1993	NUM
ftr-451	381	22	)	)	PUNCT
ftr-451	381	23	.	.	PUNCT
ftr-451	382	1	cf	cf	NOUN
ftr-451	382	2	.	.	PUNCT
ftr-451	383	1	noel	noel	PROPN
ftr-451	383	2	b.	b.	PROPN
ftr-451	383	3	cunningham	cunningham	PROPN
ftr-451	383	4	,	,	PUNCT
ftr-451	383	5	the	the	DET
ftr-451	383	6	taxation	taxation	NOUN
ftr-451	383	7	of	of	ADP
ftr-451	383	8	capital	capital	NOUN
ftr-451	383	9	income	income	NOUN
ftr-451	383	10	and	and	CCONJ
ftr-451	383	11	the	the	DET
ftr-451	383	12	choice	choice	NOUN
ftr-451	383	13	of	of	ADP
ftr-451	383	14	tax	tax	NOUN
ftr-451	383	15	base	base	NOUN
ftr-451	383	16	,	,	PUNCT
ftr-451	383	17	52	52	NUM
ftr-451	383	18	tax	tax	NOUN
ftr-451	383	19	l.	l.	PROPN
ftr-451	383	20	rev	rev	PROPN
ftr-451	383	21	.	.	PROPN
ftr-451	383	22	17	17	NUM
ftr-451	383	23	,	,	PUNCT
ftr-451	383	24	29	29	NUM
ftr-451	383	25	-	-	SYM
ftr-451	383	26	43	43	NUM
ftr-451	383	27	(	(	PUNCT
ftr-451	383	28	1996	1996	NUM
ftr-451	383	29	)	)	PUNCT
ftr-451	383	30	(	(	PUNCT
ftr-451	383	31	arguing	argue	VERB
ftr-451	383	32	that	that	SCONJ
ftr-451	383	33	risky	risky	ADJ
ftr-451	383	34	investments	investment	NOUN
ftr-451	383	35	are	be	AUX
ftr-451	383	36	systematically	systematically	ADV
ftr-451	383	37	favored	favor	VERB
ftr-451	383	38	under	under	ADP
ftr-451	383	39	an	an	DET
ftr-451	383	40	income	income	NOUN
ftr-451	383	41	tax	tax	NOUN
ftr-451	383	42	)	)	PUNCT
ftr-451	383	43	.	.	PUNCT
ftr-451	384	1	51	51	NUM
ftr-451	384	2	.	.	PUNCT
ftr-451	385	1	compare	compare	VERB
ftr-451	385	2	david	david	PROPN
ftr-451	385	3	j.	j.	PROPN
ftr-451	385	4	shakow	shakow	PROPN
ftr-451	385	5	,	,	PUNCT
ftr-451	385	6	taxation	taxation	NOUN
ftr-451	385	7	without	without	ADP
ftr-451	385	8	realization	realization	NOUN
ftr-451	385	9	:	:	PUNCT
ftr-451	385	10	a	a	DET
ftr-451	385	11	proposal	proposal	NOUN
ftr-451	385	12	for	for	ADP
ftr-451	385	13	accrual	accrual	ADJ
ftr-451	385	14	taxation	taxation	NOUN
ftr-451	385	15	,	,	PUNCT
ftr-451	386	1	134	134	NUM
ftr-451	386	2	u.	u.	NOUN
ftr-451	386	3	pa	pa	PROPN
ftr-451	386	4	.	.	PUNCT
ftr-451	386	5	l.	l.	PROPN
ftr-451	386	6	rev	rev	PROPN
ftr-451	386	7	.	.	PROPN
ftr-451	386	8	1111	1111	NUM
ftr-451	386	9	(	(	PUNCT
ftr-451	386	10	1986	1986	NUM
ftr-451	386	11	)	)	PUNCT
ftr-451	386	12	,	,	PUNCT
ftr-451	386	13	with	with	ADP
ftr-451	386	14	david	david	PROPN
ftr-451	386	15	a.	a.	PROPN
ftr-451	386	16	weisbach	weisbach	PROPN
ftr-451	386	17	,	,	PUNCT
ftr-451	386	18	a	a	DET
ftr-451	386	19	partial	partial	ADJ
ftr-451	386	20	mark	mark	NOUN
ftr-451	386	21	-	-	PUNCT
ftr-451	386	22	to	to	ADP
ftr-451	386	23	-	-	PUNCT
ftr-451	386	24	market	market	NOUN
ftr-451	386	25	tax	tax	NOUN
ftr-451	386	26	system	system	NOUN
ftr-451	386	27	,	,	PUNCT
ftr-451	386	28	53	53	NUM
ftr-451	386	29	tax	tax	NOUN
ftr-451	386	30	l.	l.	PROPN
ftr-451	386	31	rev	rev	PROPN
ftr-451	386	32	.	.	PROPN
ftr-451	386	33	95	95	NUM
ftr-451	386	34	(	(	PUNCT
ftr-451	386	35	1999	1999	NUM
ftr-451	386	36	)	)	PUNCT
ftr-451	386	37	.	.	PUNCT
ftr-451	387	1	52	52	NUM
ftr-451	387	2	.	.	PUNCT
ftr-451	388	1	inventory	inventory	NOUN
ftr-451	388	2	is	be	AUX
ftr-451	388	3	denied	deny	VERB
ftr-451	388	4	capital	capital	NOUN
ftr-451	388	5	gains	gain	NOUN
ftr-451	388	6	treatment	treatment	NOUN
ftr-451	388	7	,	,	PUNCT
ftr-451	388	8	irc	irc	PROPN
ftr-451	388	9	§	§	PROPN
ftr-451	388	10	1221(2	1221(2	NUM
ftr-451	388	11	)	)	PUNCT
ftr-451	388	12	,	,	PUNCT
ftr-451	388	13	precisely	precisely	ADV
ftr-451	388	14	because	because	SCONJ
ftr-451	388	15	the	the	DET
ftr-451	388	16	producer	producer	NOUN
ftr-451	388	17	or	or	CCONJ
ftr-451	388	18	purchaser	purchaser	NOUN
ftr-451	388	19	of	of	ADP
ftr-451	388	20	it	it	PRON
ftr-451	388	21	will	will	AUX
ftr-451	388	22	sell	sell	VERB
ftr-451	388	23	it	it	PRON
ftr-451	388	24	(	(	PUNCT
ftr-451	388	25	as	as	SCONJ
ftr-451	388	26	opposed	oppose	VERB
ftr-451	388	27	to	to	ADP
ftr-451	388	28	hoarding	hoard	VERB
ftr-451	388	29	it	it	PRON
ftr-451	388	30	)	)	PUNCT
ftr-451	388	31	without	without	ADP
ftr-451	388	32	any	any	DET
ftr-451	388	33	special	special	ADJ
ftr-451	388	34	tax	tax	NOUN
ftr-451	388	35	inducement	inducement	NOUN
ftr-451	388	36	.	.	PUNCT
ftr-451	389	1	53	53	NUM
ftr-451	389	2	.	.	PUNCT
ftr-451	389	3	self	self	NOUN
ftr-451	389	4	-	-	PUNCT
ftr-451	389	5	constructed	construct	VERB
ftr-451	389	6	business	business	NOUN
ftr-451	389	7	-	-	PUNCT
ftr-451	389	8	use	use	NOUN
ftr-451	389	9	property	property	NOUN
ftr-451	389	10	is	be	AUX
ftr-451	389	11	discussed	discuss	VERB
ftr-451	389	12	in	in	ADP
ftr-451	389	13	noel	noel	PROPN
ftr-451	389	14	b.	b.	PROPN
ftr-451	389	15	cunningham	cunningham	PROPN
ftr-451	389	16	&	&	CCONJ
ftr-451	389	17	deborah	deborah	PROPN
ftr-451	389	18	h.	h.	PROPN
ftr-451	389	19	schenk	schenk	PROPN
ftr-451	389	20	,	,	PUNCT
ftr-451	389	21	how	how	SCONJ
ftr-451	389	22	to	to	PART
ftr-451	389	23	tax	tax	VERB
ftr-451	389	24	the	the	DET
ftr-451	389	25	house	house	NOUN
ftr-451	389	26	that	that	PRON
ftr-451	389	27	jack	jack	PROPN
ftr-451	389	28	built	build	VERB
ftr-451	389	29	,	,	PUNCT
ftr-451	389	30	43	43	NUM
ftr-451	389	31	tax	tax	NOUN
ftr-451	389	32	l.	l.	PROPN
ftr-451	389	33	rev	rev	PROPN
ftr-451	389	34	.	.	PROPN
ftr-451	390	1	447	447	NUM
ftr-451	390	2	(	(	PUNCT
ftr-451	390	3	1988	1988	NUM
ftr-451	390	4	)	)	PUNCT
ftr-451	390	5	.	.	PUNCT
ftr-451	391	1	700	700	NUM
ftr-451	391	2	florida	florida	PROPN
ftr-451	391	3	tax	tax	NOUN
ftr-451	391	4	review	review	NOUN
ftr-451	391	5	[	[	X
ftr-451	391	6	vol	vol	NOUN
ftr-451	391	7	.	.	PUNCT
ftr-451	392	1	4:10	4:10	NUM
ftr-451	392	2	to	to	PART
ftr-451	392	3	sell	sell	VERB
ftr-451	392	4	,	,	PUNCT
ftr-451	392	5	whereas	whereas	SCONJ
ftr-451	392	6	an	an	DET
ftr-451	392	7	amateur	amateur	NOUN
ftr-451	392	8	(	(	PUNCT
ftr-451	392	9	in	in	ADP
ftr-451	392	10	his	his	PRON
ftr-451	392	11	or	or	CCONJ
ftr-451	392	12	her	her	PRON
ftr-451	392	13	capacity	capacity	NOUN
ftr-451	392	14	as	as	ADP
ftr-451	392	15	such	such	ADJ
ftr-451	392	16	)	)	PUNCT
ftr-451	392	17	contemplates	contemplate	VERB
ftr-451	392	18	use	use	NOUN
ftr-451	392	19	and	and	CCONJ
ftr-451	392	20	enjoyment	enjoyment	NOUN
ftr-451	392	21	(	(	PUNCT
ftr-451	392	22	although	although	SCONJ
ftr-451	392	23	eventual	eventual	ADJ
ftr-451	392	24	sale	sale	NOUN
ftr-451	392	25	is	be	AUX
ftr-451	392	26	conceivable	conceivable	ADJ
ftr-451	392	27	)	)	PUNCT
ftr-451	392	28	.	.	PUNCT
ftr-451	393	1	in	in	ADP
ftr-451	393	2	short	short	ADJ
ftr-451	393	3	,	,	PUNCT
ftr-451	393	4	in	in	ADP
ftr-451	393	5	the	the	DET
ftr-451	393	6	non	non	ADJ
ftr-451	393	7	-	-	ADJ
ftr-451	393	8	business	business	ADJ
ftr-451	393	9	context	context	NOUN
ftr-451	393	10	,	,	PUNCT
ftr-451	393	11	a	a	DET
ftr-451	393	12	person	person	NOUN
ftr-451	393	13	may	may	AUX
ftr-451	393	14	find	find	VERB
ftr-451	393	15	property	property	NOUN
ftr-451	393	16	,	,	PUNCT
ftr-451	393	17	create	create	VERB
ftr-451	393	18	property	property	NOUN
ftr-451	393	19	,	,	PUNCT
ftr-451	393	20	or	or	CCONJ
ftr-451	393	21	“	"	PUNCT
ftr-451	393	22	take	take	VERB
ftr-451	393	23	”	"	PUNCT
ftr-451	393	24	it	it	PRON
ftr-451	393	25	,	,	PUNCT
ftr-451	393	26	all	all	ADV
ftr-451	393	27	in	in	ADP
ftr-451	393	28	the	the	DET
ftr-451	393	29	course	course	NOUN
ftr-451	393	30	of	of	ADP
ftr-451	393	31	a	a	DET
ftr-451	393	32	hobby	hobby	ADJ
ftr-451	393	33	activity	activity	NOUN
ftr-451	393	34	(	(	PUNCT
ftr-451	393	35	such	such	ADJ
ftr-451	393	36	as	as	ADP
ftr-451	393	37	fishing	fishing	NOUN
ftr-451	393	38	and	and	CCONJ
ftr-451	393	39	hunting	hunting	NOUN
ftr-451	393	40	)	)	PUNCT
ftr-451	393	41	.	.	PUNCT
ftr-451	394	1	self	self	NOUN
ftr-451	394	2	-	-	PUNCT
ftr-451	394	3	created	create	VERB
ftr-451	394	4	property	property	NOUN
ftr-451	394	5	of	of	ADP
ftr-451	394	6	an	an	DET
ftr-451	394	7	individual	individual	NOUN
ftr-451	394	8	in	in	ADP
ftr-451	394	9	an	an	DET
ftr-451	394	10	amateur	amateur	ADJ
ftr-451	394	11	capacity	capacity	NOUN
ftr-451	394	12	is	be	AUX
ftr-451	394	13	almost	almost	ADV
ftr-451	394	14	certain	certain	ADJ
ftr-451	394	15	to	to	PART
ftr-451	394	16	be	be	AUX
ftr-451	394	17	non	non	ADJ
ftr-451	394	18	-	-	ADJ
ftr-451	394	19	liquid	liquid	ADJ
ftr-451	394	20	,	,	PUNCT
ftr-451	394	21	and	and	CCONJ
ftr-451	394	22	it	it	PRON
ftr-451	394	23	will	will	AUX
ftr-451	394	24	likely	likely	ADV
ftr-451	394	25	be	be	AUX
ftr-451	394	26	held	hold	VERB
ftr-451	394	27	for	for	ADP
ftr-451	394	28	the	the	DET
ftr-451	394	29	creator	creator	NOUN
ftr-451	394	30	’s	’s	PART
ftr-451	394	31	or	or	CCONJ
ftr-451	394	32	finder’s54	finder’s54	NOUN
ftr-451	394	33	personal	personal	ADJ
ftr-451	394	34	use	use	NOUN
ftr-451	394	35	.	.	PUNCT
ftr-451	395	1	for	for	ADP
ftr-451	395	2	this	this	DET
ftr-451	395	3	reason	reason	NOUN
ftr-451	395	4	,	,	PUNCT
ftr-451	395	5	unless	unless	SCONJ
ftr-451	395	6	such	such	ADJ
ftr-451	395	7	property	property	NOUN
ftr-451	395	8	is	be	AUX
ftr-451	395	9	included	include	VERB
ftr-451	395	10	in	in	ADP
ftr-451	395	11	gross	gross	ADJ
ftr-451	395	12	income55	income55	NOUN
ftr-451	395	13	upon	upon	SCONJ
ftr-451	395	14	completion	completion	NOUN
ftr-451	395	15	,	,	PUNCT
ftr-451	395	16	it	it	PRON
ftr-451	395	17	likely	likely	ADV
ftr-451	395	18	will	will	AUX
ftr-451	395	19	not	not	PART
ftr-451	395	20	be	be	AUX
ftr-451	395	21	taxed	tax	VERB
ftr-451	395	22	at	at	ADV
ftr-451	395	23	all	all	ADV
ftr-451	395	24	.	.	PUNCT
ftr-451	396	1	the	the	DET
ftr-451	396	2	argument	argument	NOUN
ftr-451	396	3	for	for	ADP
ftr-451	396	4	inclusion56	inclusion56	NOUN
ftr-451	396	5	of	of	ADP
ftr-451	396	6	self	self	NOUN
ftr-451	396	7	-	-	PUNCT
ftr-451	396	8	created	create	VERB
ftr-451	396	9	personal	personal	ADJ
ftr-451	396	10	-	-	PUNCT
ftr-451	396	11	use	use	NOUN
ftr-451	396	12	property	property	NOUN
ftr-451	396	13	is	be	AUX
ftr-451	396	14	simple	simple	ADJ
ftr-451	396	15	enough	enough	ADV
ftr-451	396	16	:	:	PUNCT
ftr-451	396	17	a	a	DET
ftr-451	396	18	completed	complete	VERB
ftr-451	396	19	self	self	NOUN
ftr-451	396	20	-	-	PUNCT
ftr-451	396	21	created	create	VERB
ftr-451	396	22	personal	personal	ADJ
ftr-451	396	23	-	-	PUNCT
ftr-451	396	24	use	use	NOUN
ftr-451	396	25	asset	asset	NOUN
ftr-451	396	26	constitutes	constitute	VERB
ftr-451	396	27	an	an	DET
ftr-451	396	28	accession	accession	NOUN
ftr-451	396	29	to	to	ADP
ftr-451	396	30	wealth	wealth	NOUN
ftr-451	396	31	or	or	CCONJ
ftr-451	396	32	,	,	PUNCT
ftr-451	396	33	if	if	SCONJ
ftr-451	396	34	you	you	PRON
ftr-451	396	35	will	will	AUX
ftr-451	396	36	,	,	PUNCT
ftr-451	396	37	enhanced	enhance	VERB
ftr-451	396	38	ability	ability	NOUN
ftr-451	396	39	to	to	PART
ftr-451	396	40	pay	pay	VERB
ftr-451	396	41	.	.	PUNCT
ftr-451	397	1	the	the	DET
ftr-451	397	2	argument	argument	NOUN
ftr-451	397	3	contra	contra	PROPN
ftr-451	397	4	is	be	AUX
ftr-451	397	5	that	that	SCONJ
ftr-451	397	6	,	,	PUNCT
ftr-451	397	7	unless	unless	SCONJ
ftr-451	397	8	and	and	CCONJ
ftr-451	397	9	until	until	SCONJ
ftr-451	397	10	the	the	DET
ftr-451	397	11	item	item	NOUN
ftr-451	397	12	is	be	AUX
ftr-451	397	13	sold,57	sold,57	NOUN
ftr-451	397	14	any	any	DET
ftr-451	397	15	economic	economic	ADJ
ftr-451	397	16	benefits	benefit	NOUN
ftr-451	397	17	derived	derive	VERB
ftr-451	397	18	from	from	ADP
ftr-451	397	19	the	the	DET
ftr-451	397	20	item	item	NOUN
ftr-451	397	21	are	be	AUX
ftr-451	397	22	untaxed	untaxed	ADJ
ftr-451	397	23	“	"	PUNCT
ftr-451	397	24	imputed	impute	VERB
ftr-451	397	25	”	"	PUNCT
ftr-451	397	26	income	income	NOUN
ftr-451	397	27	.	.	PUNCT
ftr-451	398	1	resolving	resolve	VERB
ftr-451	398	2	this	this	DET
ftr-451	398	3	issue	issue	NOUN
ftr-451	398	4	entails	entail	VERB
ftr-451	398	5	moving	move	VERB
ftr-451	398	6	beyond	beyond	ADP
ftr-451	398	7	labels	label	NOUN
ftr-451	398	8	.	.	PUNCT
ftr-451	399	1	an	an	DET
ftr-451	399	2	argument	argument	NOUN
ftr-451	399	3	can	can	AUX
ftr-451	399	4	be	be	AUX
ftr-451	399	5	made	make	VERB
ftr-451	399	6	that	that	SCONJ
ftr-451	399	7	in	in	ADP
ftr-451	399	8	-	-	PUNCT
ftr-451	399	9	kind	kind	NOUN
ftr-451	399	10	consumption	consumption	NOUN
ftr-451	399	11	should	should	AUX
ftr-451	399	12	generally	generally	ADV
ftr-451	399	13	not	not	PART
ftr-451	399	14	be	be	AUX
ftr-451	399	15	viewed	view	VERB
ftr-451	399	16	as	as	ADP
ftr-451	399	17	gross	gross	ADJ
ftr-451	399	18	income	income	NOUN
ftr-451	399	19	(	(	PUNCT
ftr-451	399	20	unless	unless	SCONJ
ftr-451	399	21	there	there	PRON
ftr-451	399	22	is	be	VERB
ftr-451	399	23	a	a	DET
ftr-451	399	24	good	good	ADJ
ftr-451	399	25	reason	reason	NOUN
ftr-451	399	26	to	to	PART
ftr-451	399	27	tax	tax	VERB
ftr-451	399	28	it	it	PRON
ftr-451	399	29	,	,	PUNCT
ftr-451	399	30	as	as	ADP
ftr-451	399	31	in	in	ADP
ftr-451	399	32	the	the	DET
ftr-451	399	33	case	case	NOUN
ftr-451	399	34	of	of	ADP
ftr-451	399	35	employee	employee	NOUN
ftr-451	399	36	fringe	fringe	NOUN
ftr-451	399	37	benefits	benefit	NOUN
ftr-451	399	38	)	)	PUNCT
ftr-451	399	39	.	.	PUNCT
ftr-451	400	1	although	although	SCONJ
ftr-451	400	2	this	this	DET
ftr-451	400	3	argument	argument	NOUN
ftr-451	400	4	is	be	AUX
ftr-451	400	5	basically	basically	ADV
ftr-451	400	6	beyond58	beyond58	VERB
ftr-451	400	7	the	the	DET
ftr-451	400	8	scope	scope	NOUN
ftr-451	400	9	of	of	ADP
ftr-451	400	10	this	this	DET
ftr-451	400	11	article	article	NOUN
ftr-451	400	12	,	,	PUNCT
ftr-451	400	13	it	it	PRON
ftr-451	400	14	can	can	AUX
ftr-451	400	15	be	be	AUX
ftr-451	400	16	sketched	sketch	VERB
ftr-451	400	17	briefly	briefly	ADV
ftr-451	400	18	here	here	ADV
ftr-451	400	19	.	.	PUNCT
ftr-451	401	1	one	one	NUM
ftr-451	401	2	foundation	foundation	NOUN
ftr-451	401	3	for	for	ADP
ftr-451	401	4	the	the	DET
ftr-451	401	5	argument	argument	NOUN
ftr-451	401	6	is	be	AUX
ftr-451	401	7	the	the	DET
ftr-451	401	8	ability	ability	NOUN
ftr-451	401	9	-	-	PUNCT
ftr-451	401	10	to	to	ADP
ftr-451	401	11	-	-	PUNCT
ftr-451	401	12	pay	pay	VERB
ftr-451	401	13	“	"	PUNCT
ftr-451	401	14	tax	tax	NOUN
ftr-451	401	15	justice	justice	NOUN
ftr-451	401	16	”	"	PUNCT
ftr-451	401	17	norm	norm	NOUN
ftr-451	401	18	,	,	PUNCT
ftr-451	401	19	which	which	PRON
ftr-451	401	20	posits	posit	VERB
ftr-451	401	21	that	that	SCONJ
ftr-451	401	22	the	the	DET
ftr-451	401	23	aggregate	aggregate	ADJ
ftr-451	401	24	tax	tax	NOUN
ftr-451	401	25	burden	burden	NOUN
ftr-451	401	26	should	should	AUX
ftr-451	401	27	be	be	AUX
ftr-451	401	28	apportioned	apportion	VERB
ftr-451	401	29	among	among	ADP
ftr-451	401	30	the	the	DET
ftr-451	401	31	population	population	NOUN
ftr-451	401	32	on	on	ADP
ftr-451	401	33	the	the	DET
ftr-451	401	34	basis	basis	NOUN
ftr-451	401	35	54	54	NUM
ftr-451	401	36	.	.	PUNCT
ftr-451	402	1	it	it	PRON
ftr-451	402	2	is	be	AUX
ftr-451	402	3	hard	hard	ADJ
ftr-451	402	4	to	to	PART
ftr-451	402	5	imagine	imagine	VERB
ftr-451	402	6	self	self	NOUN
ftr-451	402	7	-	-	PUNCT
ftr-451	402	8	created	create	VERB
ftr-451	402	9	property	property	NOUN
ftr-451	402	10	with	with	ADP
ftr-451	402	11	a	a	DET
ftr-451	402	12	high	high	ADJ
ftr-451	402	13	degree	degree	NOUN
ftr-451	402	14	of	of	ADP
ftr-451	402	15	liquidity	liquidity	NOUN
ftr-451	402	16	.	.	PUNCT
ftr-451	403	1	alchemy	alchemy	NOUN
ftr-451	403	2	is	be	AUX
ftr-451	403	3	an	an	DET
ftr-451	403	4	illusion	illusion	NOUN
ftr-451	403	5	,	,	PUNCT
ftr-451	403	6	and	and	CCONJ
ftr-451	403	7	the	the	DET
ftr-451	403	8	creation	creation	NOUN
ftr-451	403	9	of	of	ADP
ftr-451	403	10	currency	currency	NOUN
ftr-451	403	11	or	or	CCONJ
ftr-451	403	12	bearer	bearer	NOUN
ftr-451	403	13	bonds	bond	NOUN
ftr-451	403	14	is	be	AUX
ftr-451	403	15	an	an	DET
ftr-451	403	16	illegal	illegal	ADJ
ftr-451	403	17	high	high	ADJ
ftr-451	403	18	-	-	PUNCT
ftr-451	403	19	risk	risk	NOUN
ftr-451	403	20	activity	activity	NOUN
ftr-451	403	21	such	such	ADJ
ftr-451	403	22	that	that	SCONJ
ftr-451	403	23	a	a	DET
ftr-451	403	24	purchaser	purchaser	NOUN
ftr-451	403	25	would	would	AUX
ftr-451	403	26	demand	demand	VERB
ftr-451	403	27	a	a	DET
ftr-451	403	28	significant	significant	ADJ
ftr-451	403	29	discount	discount	NOUN
ftr-451	403	30	.	.	PUNCT
ftr-451	404	1	even	even	ADV
ftr-451	404	2	these	these	DET
ftr-451	404	3	examples	example	NOUN
ftr-451	404	4	imply	imply	VERB
ftr-451	404	5	some	some	DET
ftr-451	404	6	degree	degree	NOUN
ftr-451	404	7	of	of	ADP
ftr-451	404	8	professionalism	professionalism	NOUN
ftr-451	404	9	.	.	PUNCT
ftr-451	405	1	most	most	ADJ
ftr-451	405	2	self	self	NOUN
ftr-451	405	3	-	-	PUNCT
ftr-451	405	4	created	create	VERB
ftr-451	405	5	property	property	NOUN
ftr-451	405	6	would	would	AUX
ftr-451	405	7	be	be	AUX
ftr-451	405	8	in	in	ADP
ftr-451	405	9	the	the	DET
ftr-451	405	10	nature	nature	NOUN
ftr-451	405	11	of	of	ADP
ftr-451	405	12	arts	art	NOUN
ftr-451	405	13	,	,	PUNCT
ftr-451	405	14	crafts	craft	NOUN
ftr-451	405	15	,	,	PUNCT
ftr-451	405	16	utilitarian	utilitarian	ADJ
ftr-451	405	17	objects	object	NOUN
ftr-451	405	18	,	,	PUNCT
ftr-451	405	19	self	self	NOUN
ftr-451	405	20	-	-	PUNCT
ftr-451	405	21	grown	grow	VERB
ftr-451	405	22	crops	crop	NOUN
ftr-451	405	23	,	,	PUNCT
ftr-451	405	24	and	and	CCONJ
ftr-451	405	25	self	self	NOUN
ftr-451	405	26	-	-	PUNCT
ftr-451	405	27	raised	raise	VERB
ftr-451	405	28	animals	animal	NOUN
ftr-451	405	29	,	,	PUNCT
ftr-451	405	30	most	most	ADJ
ftr-451	405	31	of	of	ADP
ftr-451	405	32	which	which	PRON
ftr-451	405	33	would	would	AUX
ftr-451	405	34	initially	initially	ADV
ftr-451	405	35	be	be	AUX
ftr-451	405	36	intended	intend	VERB
ftr-451	405	37	for	for	ADP
ftr-451	405	38	personal	personal	ADJ
ftr-451	405	39	use	use	NOUN
ftr-451	405	40	.	.	PUNCT
ftr-451	406	1	insofar	insofar	ADV
ftr-451	406	2	as	as	SCONJ
ftr-451	406	3	they	they	PRON
ftr-451	406	4	are	be	AUX
ftr-451	406	5	intended	intend	VERB
ftr-451	406	6	for	for	ADP
ftr-451	406	7	sale	sale	NOUN
ftr-451	406	8	,	,	PUNCT
ftr-451	406	9	the	the	DET
ftr-451	406	10	taxpayer	taxpayer	NOUN
ftr-451	406	11	is	be	AUX
ftr-451	406	12	operating	operate	VERB
ftr-451	406	13	in	in	ADP
ftr-451	406	14	a	a	DET
ftr-451	406	15	business	business	NOUN
ftr-451	406	16	capacity	capacity	NOUN
ftr-451	406	17	.	.	PUNCT
ftr-451	407	1	an	an	DET
ftr-451	407	2	autograph	autograph	NOUN
ftr-451	407	3	(	(	PUNCT
ftr-451	407	4	or	or	CCONJ
ftr-451	407	5	autographed	autographed	ADJ
ftr-451	407	6	item	item	NOUN
ftr-451	407	7	)	)	PUNCT
ftr-451	407	8	may	may	AUX
ftr-451	407	9	be	be	AUX
ftr-451	407	10	liquid	liquid	ADJ
ftr-451	407	11	,	,	PUNCT
ftr-451	407	12	but	but	CCONJ
ftr-451	407	13	since	since	SCONJ
ftr-451	407	14	it	it	PRON
ftr-451	407	15	has	have	VERB
ftr-451	407	16	no	no	DET
ftr-451	407	17	value	value	NOUN
ftr-451	407	18	to	to	ADP
ftr-451	407	19	the	the	DET
ftr-451	407	20	author	author	NOUN
ftr-451	407	21	,	,	PUNCT
ftr-451	407	22	it	it	PRON
ftr-451	407	23	is	be	AUX
ftr-451	407	24	analogous	analogous	ADJ
ftr-451	407	25	to	to	ADP
ftr-451	407	26	business	business	NOUN
ftr-451	407	27	inventory	inventory	NOUN
ftr-451	407	28	(	(	PUNCT
ftr-451	407	29	if	if	SCONJ
ftr-451	407	30	sold	sell	VERB
ftr-451	407	31	)	)	PUNCT
ftr-451	407	32	or	or	CCONJ
ftr-451	407	33	to	to	ADP
ftr-451	407	34	good	good	ADJ
ftr-451	407	35	-	-	PUNCT
ftr-451	407	36	will	will	NOUN
ftr-451	407	37	advertising	advertising	NOUN
ftr-451	407	38	(	(	PUNCT
ftr-451	407	39	if	if	SCONJ
ftr-451	407	40	given	give	VERB
ftr-451	407	41	free	free	ADJ
ftr-451	407	42	of	of	ADP
ftr-451	407	43	charge	charge	NOUN
ftr-451	407	44	)	)	PUNCT
ftr-451	407	45	.	.	PUNCT
ftr-451	408	1	55	55	NUM
ftr-451	408	2	.	.	PUNCT
ftr-451	409	1	irc	irc	AUX
ftr-451	409	2	§	§	PROPN
ftr-451	409	3	263a(c)(1	263a(c)(1	NUM
ftr-451	409	4	)	)	PUNCT
ftr-451	409	5	exempts	exempt	VERB
ftr-451	409	6	self	self	NOUN
ftr-451	409	7	-	-	PUNCT
ftr-451	409	8	created	create	VERB
ftr-451	409	9	personal	personal	ADJ
ftr-451	409	10	-	-	PUNCT
ftr-451	409	11	use	use	NOUN
ftr-451	409	12	property	property	NOUN
ftr-451	409	13	from	from	ADP
ftr-451	409	14	the	the	DET
ftr-451	409	15	general	general	ADJ
ftr-451	409	16	capitalization	capitalization	NOUN
ftr-451	409	17	rule	rule	NOUN
ftr-451	409	18	.	.	PUNCT
ftr-451	410	1	given	give	VERB
ftr-451	410	2	that	that	SCONJ
ftr-451	410	3	such	such	ADJ
ftr-451	410	4	costs	cost	NOUN
ftr-451	410	5	are	be	AUX
ftr-451	410	6	just	just	ADV
ftr-451	410	7	as	as	ADV
ftr-451	410	8	much	much	ADJ
ftr-451	410	9	“	"	PUNCT
ftr-451	410	10	capital	capital	NOUN
ftr-451	410	11	”	"	PUNCT
ftr-451	410	12	as	as	ADP
ftr-451	410	13	in	in	ADP
ftr-451	410	14	the	the	DET
ftr-451	410	15	case	case	NOUN
ftr-451	410	16	of	of	ADP
ftr-451	410	17	business	business	NOUN
ftr-451	410	18	or	or	CCONJ
ftr-451	410	19	investment	investment	NOUN
ftr-451	410	20	property	property	NOUN
ftr-451	410	21	,	,	PUNCT
ftr-451	410	22	this	this	DET
ftr-451	410	23	exception	exception	NOUN
ftr-451	410	24	is	be	AUX
ftr-451	410	25	presumably	presumably	ADV
ftr-451	410	26	based	base	VERB
ftr-451	410	27	on	on	ADP
ftr-451	410	28	the	the	DET
ftr-451	410	29	premise	premise	NOUN
ftr-451	410	30	that	that	SCONJ
ftr-451	410	31	there	there	PRON
ftr-451	410	32	is	be	VERB
ftr-451	410	33	no	no	DET
ftr-451	410	34	point	point	NOUN
ftr-451	410	35	in	in	ADP
ftr-451	410	36	maintaining	maintain	VERB
ftr-451	410	37	a	a	DET
ftr-451	410	38	basis	basis	NOUN
ftr-451	410	39	account	account	NOUN
ftr-451	410	40	for	for	ADP
ftr-451	410	41	such	such	ADJ
ftr-451	410	42	property	property	NOUN
ftr-451	410	43	,	,	PUNCT
ftr-451	410	44	since	since	SCONJ
ftr-451	410	45	it	it	PRON
ftr-451	410	46	can	can	AUX
ftr-451	410	47	not	not	PART
ftr-451	410	48	be	be	AUX
ftr-451	410	49	depreciated	depreciate	VERB
ftr-451	410	50	and	and	CCONJ
ftr-451	410	51	probably	probably	ADV
ftr-451	410	52	wo	will	AUX
ftr-451	410	53	n’t	not	PART
ftr-451	410	54	be	be	AUX
ftr-451	410	55	sold	sell	VERB
ftr-451	410	56	.	.	PUNCT
ftr-451	411	1	56	56	NUM
ftr-451	411	2	.	.	PUNCT
ftr-451	412	1	the	the	DET
ftr-451	412	2	value	value	NOUN
ftr-451	412	3	will	will	AUX
ftr-451	412	4	decline	decline	VERB
ftr-451	412	5	to	to	ADP
ftr-451	412	6	zero	zero	NUM
ftr-451	412	7	in	in	ADP
ftr-451	412	8	the	the	DET
ftr-451	412	9	hands	hand	NOUN
ftr-451	412	10	of	of	ADP
ftr-451	412	11	the	the	DET
ftr-451	412	12	acquiring	acquire	VERB
ftr-451	412	13	taxpayer	taxpayer	NOUN
ftr-451	412	14	or	or	CCONJ
ftr-451	412	15	any	any	DET
ftr-451	412	16	donee	donee	NOUN
ftr-451	412	17	.	.	PUNCT
ftr-451	413	1	property	property	NOUN
ftr-451	413	2	that	that	PRON
ftr-451	413	3	happens	happen	VERB
ftr-451	413	4	to	to	PART
ftr-451	413	5	appreciate	appreciate	VERB
ftr-451	413	6	in	in	ADP
ftr-451	413	7	value	value	NOUN
ftr-451	413	8	will	will	AUX
ftr-451	413	9	escape	escape	VERB
ftr-451	413	10	tax	tax	NOUN
ftr-451	413	11	under	under	ADP
ftr-451	413	12	irc	irc	PROPN
ftr-451	413	13	§	§	PROPN
ftr-451	413	14	§	§	PROPN
ftr-451	413	15	102	102	NUM
ftr-451	413	16	and	and	CCONJ
ftr-451	413	17	1014	1014	NUM
ftr-451	413	18	.	.	PUNCT
ftr-451	414	1	57	57	NUM
ftr-451	414	2	.	.	PUNCT
ftr-451	415	1	doctrinally	doctrinally	ADV
ftr-451	415	2	,	,	PUNCT
ftr-451	415	3	a	a	DET
ftr-451	415	4	self	self	NOUN
ftr-451	415	5	-	-	PUNCT
ftr-451	415	6	created	create	VERB
ftr-451	415	7	non	non	ADJ
ftr-451	415	8	-	-	ADJ
ftr-451	415	9	inventory	inventory	ADJ
ftr-451	415	10	asset	asset	NOUN
ftr-451	415	11	(	(	PUNCT
ftr-451	415	12	not	not	PART
ftr-451	415	13	used	use	VERB
ftr-451	415	14	in	in	ADP
ftr-451	415	15	the	the	DET
ftr-451	415	16	taxpayer	taxpayer	NOUN
ftr-451	415	17	’s	’s	PART
ftr-451	415	18	trade	trade	NOUN
ftr-451	415	19	or	or	CCONJ
ftr-451	415	20	business	business	NOUN
ftr-451	415	21	)	)	PUNCT
ftr-451	415	22	is	be	AUX
ftr-451	415	23	a	a	DET
ftr-451	415	24	“	"	PUNCT
ftr-451	415	25	capital	capital	NOUN
ftr-451	415	26	asset	asset	NOUN
ftr-451	415	27	,	,	PUNCT
ftr-451	415	28	”	"	PUNCT
ftr-451	415	29	unless	unless	SCONJ
ftr-451	415	30	excepted	except	VERB
ftr-451	415	31	under	under	ADP
ftr-451	415	32	irc	irc	PROPN
ftr-451	415	33	§	§	PROPN
ftr-451	415	34	1221(3	1221(3	NUM
ftr-451	415	35	)	)	PUNCT
ftr-451	415	36	,	,	PUNCT
ftr-451	415	37	notwithstanding	notwithstanding	ADP
ftr-451	415	38	its	its	PRON
ftr-451	415	39	derivation	derivation	NOUN
ftr-451	415	40	from	from	ADP
ftr-451	415	41	the	the	DET
ftr-451	415	42	taxpayer	taxpayer	NOUN
ftr-451	415	43	’s	’s	PART
ftr-451	415	44	personal	personal	ADJ
ftr-451	415	45	services	service	NOUN
ftr-451	415	46	.	.	PUNCT
ftr-451	416	1	cf	cf	AUX
ftr-451	416	2	.	.	NOUN
ftr-451	416	3	,	,	PUNCT
ftr-451	416	4	e.g.	e.g.	ADV
ftr-451	416	5	,	,	PUNCT
ftr-451	416	6	wodehouse	wodehouse	PROPN
ftr-451	416	7	v.	v.	PROPN
ftr-451	416	8	commissioner	commissioner	PROPN
ftr-451	416	9	,	,	PUNCT
ftr-451	416	10	177	177	NUM
ftr-451	416	11	f.2d	f.2d	SYM
ftr-451	416	12	881	881	NUM
ftr-451	416	13	(	(	PUNCT
ftr-451	416	14	2d	2d	NOUN
ftr-451	416	15	cir.1949	cir.1949	NOUN
ftr-451	416	16	)	)	PUNCT
ftr-451	416	17	;	;	PUNCT
ftr-451	416	18	lewis	lewis	PROPN
ftr-451	416	19	v.	v.	PROPN
ftr-451	416	20	rothensies	rothensies	PROPN
ftr-451	416	21	,	,	PUNCT
ftr-451	416	22	61	61	NUM
ftr-451	416	23	f.supp	f.supp	ADJ
ftr-451	416	24	.	.	PROPN
ftr-451	416	25	862	862	NUM
ftr-451	416	26	(	(	PUNCT
ftr-451	416	27	e.d.pa.1944	e.d.pa.1944	NOUN
ftr-451	416	28	)	)	PUNCT
ftr-451	416	29	,	,	PUNCT
ftr-451	416	30	aff’d	aff’d	VERB
ftr-451	416	31	per	per	ADP
ftr-451	416	32	curiam	curiam	NOUN
ftr-451	416	33	,	,	PUNCT
ftr-451	416	34	150	150	NUM
ftr-451	416	35	f.2d	f.2d	ADP
ftr-451	416	36	959	959	NUM
ftr-451	416	37	(	(	PUNCT
ftr-451	416	38	3d	3d	NOUN
ftr-451	416	39	cir.1945	cir.1945	PROPN
ftr-451	416	40	)	)	PUNCT
ftr-451	416	41	(	(	PUNCT
ftr-451	416	42	both	both	DET
ftr-451	416	43	cases	case	VERB
ftr-451	416	44	holding	hold	VERB
ftr-451	416	45	that	that	SCONJ
ftr-451	416	46	such	such	DET
ftr-451	416	47	an	an	DET
ftr-451	416	48	asset	asset	NOUN
ftr-451	416	49	is	be	AUX
ftr-451	416	50	“	"	PUNCT
ftr-451	416	51	property	property	NOUN
ftr-451	416	52	”	"	PUNCT
ftr-451	416	53	for	for	ADP
ftr-451	416	54	purposes	purpose	NOUN
ftr-451	416	55	of	of	ADP
ftr-451	416	56	assignment	assignment	NOUN
ftr-451	416	57	-	-	PUNCT
ftr-451	416	58	ofincome	ofincome	ADJ
ftr-451	416	59	doctrine	doctrine	NOUN
ftr-451	416	60	)	)	PUNCT
ftr-451	416	61	.	.	PUNCT
ftr-451	417	1	however	however	ADV
ftr-451	417	2	,	,	PUNCT
ftr-451	417	3	the	the	DET
ftr-451	417	4	capital	capital	NOUN
ftr-451	417	5	asset	asset	NOUN
ftr-451	417	6	issue	issue	NOUN
ftr-451	417	7	is	be	AUX
ftr-451	417	8	conceptually	conceptually	ADV
ftr-451	417	9	distinguishable	distinguishable	ADJ
ftr-451	417	10	from	from	ADP
ftr-451	417	11	the	the	DET
ftr-451	417	12	inclusion	inclusion	NOUN
ftr-451	417	13	-	-	PUNCT
ftr-451	417	14	upon	upon	SCONJ
ftr-451	417	15	-	-	PUNCT
ftr-451	417	16	completion	completion	NOUN
ftr-451	417	17	issue	issue	NOUN
ftr-451	417	18	.	.	PUNCT
ftr-451	418	1	the	the	DET
ftr-451	418	2	capital	capital	NOUN
ftr-451	418	3	asset	asset	NOUN
ftr-451	418	4	issue	issue	NOUN
ftr-451	418	5	comes	come	VERB
ftr-451	418	6	into	into	ADP
ftr-451	418	7	play	play	NOUN
ftr-451	418	8	only	only	ADV
ftr-451	418	9	when	when	SCONJ
ftr-451	418	10	such	such	ADJ
ftr-451	418	11	property	property	NOUN
ftr-451	418	12	is	be	AUX
ftr-451	418	13	realized	realize	VERB
ftr-451	418	14	upon	upon	SCONJ
ftr-451	418	15	by	by	ADP
ftr-451	418	16	sale	sale	NOUN
ftr-451	418	17	or	or	CCONJ
ftr-451	418	18	exchange	exchange	NOUN
ftr-451	418	19	.	.	PUNCT
ftr-451	419	1	in	in	ADP
ftr-451	419	2	that	that	DET
ftr-451	419	3	context	context	NOUN
ftr-451	419	4	,	,	PUNCT
ftr-451	419	5	it	it	PRON
ftr-451	419	6	is	be	AUX
ftr-451	419	7	hard	hard	ADJ
ftr-451	419	8	to	to	PART
ftr-451	419	9	sort	sort	VERB
ftr-451	419	10	out	out	ADP
ftr-451	419	11	the	the	DET
ftr-451	419	12	“	"	PUNCT
ftr-451	419	13	appreciation	appreciation	NOUN
ftr-451	419	14	”	"	PUNCT
ftr-451	419	15	and	and	CCONJ
ftr-451	419	16	“	"	PUNCT
ftr-451	419	17	services	service	NOUN
ftr-451	419	18	”	"	PUNCT
ftr-451	419	19	components	component	NOUN
ftr-451	419	20	of	of	ADP
ftr-451	419	21	the	the	DET
ftr-451	419	22	gain	gain	NOUN
ftr-451	419	23	,	,	PUNCT
ftr-451	419	24	and	and	CCONJ
ftr-451	419	25	hence	hence	ADV
ftr-451	419	26	an	an	DET
ftr-451	419	27	all	all	ADV
ftr-451	419	28	-	-	PUNCT
ftr-451	419	29	or	or	CCONJ
ftr-451	419	30	-	-	PUNCT
ftr-451	419	31	nothing	nothing	PRON
ftr-451	419	32	rule	rule	NOUN
ftr-451	419	33	serves	serve	VERB
ftr-451	419	34	a	a	DET
ftr-451	419	35	useful	useful	ADJ
ftr-451	419	36	purpose	purpose	NOUN
ftr-451	419	37	.	.	PUNCT
ftr-451	420	1	58	58	NUM
ftr-451	420	2	.	.	PUNCT
ftr-451	421	1	in	in	ADP
ftr-451	421	2	the	the	DET
ftr-451	421	3	case	case	NOUN
ftr-451	421	4	of	of	ADP
ftr-451	421	5	employee	employee	NOUN
ftr-451	421	6	fringe	fringe	NOUN
ftr-451	421	7	benefits	benefit	NOUN
ftr-451	421	8	,	,	PUNCT
ftr-451	421	9	the	the	DET
ftr-451	421	10	“	"	PUNCT
ftr-451	421	11	good	good	ADJ
ftr-451	421	12	reasons	reason	NOUN
ftr-451	421	13	”	"	PUNCT
ftr-451	421	14	include	include	VERB
ftr-451	421	15	avoiding	avoid	VERB
ftr-451	421	16	significant	significant	ADJ
ftr-451	421	17	erosion	erosion	NOUN
ftr-451	421	18	of	of	ADP
ftr-451	421	19	the	the	DET
ftr-451	421	20	tax	tax	NOUN
ftr-451	421	21	base	base	NOUN
ftr-451	421	22	and	and	CCONJ
ftr-451	421	23	economic	economic	ADJ
ftr-451	421	24	neutrality	neutrality	NOUN
ftr-451	421	25	.	.	PUNCT
ftr-451	422	1	henry	henry	PROPN
ftr-451	422	2	simons	simons	PROPN
ftr-451	422	3	appears	appear	VERB
ftr-451	422	4	to	to	PART
ftr-451	422	5	take	take	VERB
ftr-451	422	6	the	the	DET
ftr-451	422	7	utility	utility	NOUN
ftr-451	422	8	-	-	PUNCT
ftr-451	422	9	based	base	VERB
ftr-451	422	10	position	position	NOUN
ftr-451	422	11	that	that	SCONJ
ftr-451	422	12	in	in	ADP
ftr-451	422	13	-	-	PUNCT
ftr-451	422	14	kind	kind	NOUN
ftr-451	422	15	consumption	consumption	NOUN
ftr-451	422	16	should	should	AUX
ftr-451	422	17	be	be	AUX
ftr-451	422	18	taxed	tax	VERB
ftr-451	422	19	unless	unless	SCONJ
ftr-451	422	20	there	there	PRON
ftr-451	422	21	is	be	VERB
ftr-451	422	22	good	good	ADJ
ftr-451	422	23	reason	reason	NOUN
ftr-451	422	24	not	not	PART
ftr-451	422	25	to	to	PART
ftr-451	422	26	tax	tax	VERB
ftr-451	422	27	it	it	PRON
ftr-451	422	28	.	.	PUNCT
ftr-451	423	1	see	see	VERB
ftr-451	423	2	h.	h.	PROPN
ftr-451	423	3	simons	simons	PROPN
ftr-451	423	4	,	,	PUNCT
ftr-451	423	5	supra	supra	PROPN
ftr-451	423	6	note	note	NOUN
ftr-451	423	7	20	20	NUM
ftr-451	423	8	at	at	ADP
ftr-451	423	9	51	51	NUM
ftr-451	423	10	-	-	SYM
ftr-451	423	11	55	55	NUM
ftr-451	423	12	and	and	CCONJ
ftr-451	423	13	110	110	NUM
ftr-451	423	14	-	-	SYM
ftr-451	423	15	24	24	NUM
ftr-451	423	16	.	.	PUNCT
ftr-451	423	17	2000	2000	NUM
ftr-451	423	18	]	]	PUNCT
ftr-451	423	19	applying	apply	VERB
ftr-451	423	20	the	the	DET
ftr-451	423	21	“	"	PUNCT
ftr-451	423	22	claim	claim	NOUN
ftr-451	423	23	of	of	ADP
ftr-451	423	24	right	right	ADJ
ftr-451	423	25	doctrine	doctrine	NOUN
ftr-451	423	26	”	"	PUNCT
ftr-451	423	27	to	to	PART
ftr-451	423	28	found	find	VERB
ftr-451	423	29	objects	object	NOUN
ftr-451	423	30	701	701	NUM
ftr-451	423	31	of	of	ADP
ftr-451	423	32	material	material	ADJ
ftr-451	423	33	wealth	wealth	NOUN
ftr-451	423	34	(	(	PUNCT
ftr-451	423	35	as	as	SCONJ
ftr-451	423	36	opposed	oppose	VERB
ftr-451	423	37	to	to	ADP
ftr-451	423	38	a	a	DET
ftr-451	423	39	flow	flow	NOUN
ftr-451	423	40	of	of	ADP
ftr-451	423	41	satisfactions	satisfaction	NOUN
ftr-451	423	42	or	or	CCONJ
ftr-451	423	43	utility	utility	NOUN
ftr-451	423	44	)	)	PUNCT
ftr-451	423	45	.	.	PUNCT
ftr-451	424	1	the	the	DET
ftr-451	424	2	other59	other59	PROPN
ftr-451	424	3	foundation	foundation	PROPN
ftr-451	424	4	acknowledges	acknowledge	VERB
ftr-451	424	5	utility	utility	NOUN
ftr-451	424	6	as	as	ADP
ftr-451	424	7	the	the	DET
ftr-451	424	8	basis	basis	NOUN
ftr-451	424	9	of	of	ADP
ftr-451	424	10	taxation	taxation	NOUN
ftr-451	424	11	but	but	CCONJ
ftr-451	424	12	concludes	conclude	VERB
ftr-451	424	13	that	that	SCONJ
ftr-451	424	14	,	,	PUNCT
ftr-451	424	15	for	for	ADP
ftr-451	424	16	mostly	mostly	ADV
ftr-451	424	17	practical	practical	ADJ
ftr-451	424	18	reasons	reason	NOUN
ftr-451	424	19	,	,	PUNCT
ftr-451	424	20	the	the	DET
ftr-451	424	21	“	"	PUNCT
ftr-451	424	22	consumption	consumption	NOUN
ftr-451	424	23	”	"	PUNCT
ftr-451	424	24	component	component	NOUN
ftr-451	424	25	of	of	ADP
ftr-451	424	26	the	the	DET
ftr-451	424	27	tax	tax	NOUN
ftr-451	424	28	base	base	NOUN
ftr-451	424	29	should	should	AUX
ftr-451	424	30	be	be	AUX
ftr-451	424	31	figured	figure	VERB
ftr-451	424	32	with	with	ADP
ftr-451	424	33	reference	reference	NOUN
ftr-451	424	34	to	to	ADP
ftr-451	424	35	amounts	amount	NOUN
ftr-451	424	36	spent	spend	VERB
ftr-451	424	37	by	by	ADP
ftr-451	424	38	a	a	DET
ftr-451	424	39	taxpayer	taxpayer	NOUN
ftr-451	424	40	on	on	ADP
ftr-451	424	41	personal	personal	ADJ
ftr-451	424	42	consumption	consumption	NOUN
ftr-451	424	43	,	,	PUNCT
ftr-451	424	44	as	as	SCONJ
ftr-451	424	45	opposed	oppose	VERB
ftr-451	424	46	to	to	ADP
ftr-451	424	47	benefits	benefit	NOUN
ftr-451	424	48	received	receive	VERB
ftr-451	424	49	.	.	PUNCT
ftr-451	425	1	either	either	DET
ftr-451	425	2	way	way	NOUN
ftr-451	425	3	,	,	PUNCT
ftr-451	425	4	the	the	DET
ftr-451	425	5	“	"	PUNCT
ftr-451	425	6	consumption”60	consumption”60	PROPN
ftr-451	425	7	component	component	NOUN
ftr-451	425	8	of	of	ADP
ftr-451	425	9	an	an	DET
ftr-451	425	10	income	income	NOUN
ftr-451	425	11	tax	tax	NOUN
ftr-451	425	12	base	base	NOUN
ftr-451	425	13	is	be	AUX
ftr-451	425	14	reached	reach	VERB
ftr-451	425	15	mainly	mainly	ADV
ftr-451	425	16	by	by	ADP
ftr-451	425	17	disallowing	disallow	VERB
ftr-451	425	18	deductions	deduction	NOUN
ftr-451	425	19	rather	rather	ADV
ftr-451	425	20	than	than	ADP
ftr-451	425	21	by	by	ADP
ftr-451	425	22	including	include	VERB
ftr-451	425	23	in	in	ADP
ftr-451	425	24	-	-	PUNCT
ftr-451	425	25	kind	kind	NOUN
ftr-451	425	26	benefits	benefit	NOUN
ftr-451	425	27	.	.	PUNCT
ftr-451	426	1	there	there	PRON
ftr-451	426	2	are	be	VERB
ftr-451	426	3	various	various	ADJ
ftr-451	426	4	situations	situation	NOUN
ftr-451	426	5	where	where	SCONJ
ftr-451	426	6	positive	positive	ADJ
ftr-451	426	7	law	law	NOUN
ftr-451	426	8	does	do	AUX
ftr-451	426	9	not	not	PART
ftr-451	426	10	tax	tax	VERB
ftr-451	426	11	in	in	ADP
ftr-451	426	12	-	-	PUNCT
ftr-451	426	13	kind	kind	NOUN
ftr-451	426	14	consumption	consumption	NOUN
ftr-451	426	15	benefits	benefit	NOUN
ftr-451	426	16	.	.	PUNCT
ftr-451	427	1	this	this	DET
ftr-451	427	2	exclusionary61	exclusionary61	NOUN
ftr-451	427	3	principle	principle	NOUN
ftr-451	427	4	is	be	AUX
ftr-451	427	5	not	not	PART
ftr-451	427	6	rigid	rigid	ADJ
ftr-451	427	7	.	.	PUNCT
ftr-451	428	1	in	in	ADP
ftr-451	428	2	-	-	PUNCT
ftr-451	428	3	kind	kind	NOUN
ftr-451	428	4	consumption	consumption	NOUN
ftr-451	428	5	should	should	AUX
ftr-451	428	6	be	be	AUX
ftr-451	428	7	included	include	VERB
ftr-451	428	8	in	in	ADP
ftr-451	428	9	gross	gross	ADJ
ftr-451	428	10	income	income	NOUN
ftr-451	428	11	where	where	SCONJ
ftr-451	428	12	there	there	PRON
ftr-451	428	13	is	be	VERB
ftr-451	428	14	good	good	ADJ
ftr-451	428	15	policy	policy	NOUN
ftr-451	428	16	reason	reason	NOUN
ftr-451	428	17	to	to	PART
ftr-451	428	18	do	do	VERB
ftr-451	428	19	so	so	ADV
ftr-451	428	20	and	and	CCONJ
ftr-451	428	21	such	such	ADJ
ftr-451	428	22	inclusion	inclusion	NOUN
ftr-451	428	23	is	be	AUX
ftr-451	428	24	not	not	PART
ftr-451	428	25	impractical.62	impractical.62	VERB
ftr-451	428	26	insofar	insofar	ADV
ftr-451	428	27	as	as	SCONJ
ftr-451	428	28	in	in	ADP
ftr-451	428	29	-	-	PUNCT
ftr-451	428	30	kind	kind	NOUN
ftr-451	428	31	consumption	consumption	NOUN
ftr-451	428	32	would	would	AUX
ftr-451	428	33	be	be	AUX
ftr-451	428	34	deemed	deem	VERB
ftr-451	428	35	excludable	excludable	ADJ
ftr-451	428	36	,	,	PUNCT
ftr-451	428	37	then	then	ADV
ftr-451	428	38	there	there	PRON
ftr-451	428	39	would	would	AUX
ftr-451	428	40	be	be	AUX
ftr-451	428	41	the	the	DET
ftr-451	428	42	issue	issue	NOUN
ftr-451	428	43	of	of	ADP
ftr-451	428	44	distinguishing	distinguish	VERB
ftr-451	428	45	in	in	ADP
ftr-451	428	46	-	-	PUNCT
ftr-451	428	47	kind	kind	ADJ
ftr-451	428	48	“	"	PUNCT
ftr-451	428	49	wealth	wealth	NOUN
ftr-451	428	50	”	"	PUNCT
ftr-451	428	51	from	from	ADP
ftr-451	428	52	in	in	ADP
ftr-451	428	53	-	-	PUNCT
ftr-451	428	54	kind	kind	ADJ
ftr-451	428	55	“	"	PUNCT
ftr-451	428	56	consumption	consumption	NOUN
ftr-451	428	57	.	.	PUNCT
ftr-451	428	58	”	"	PUNCT
ftr-451	429	1	applying	apply	VERB
ftr-451	429	2	this	this	DET
ftr-451	429	3	distinction	distinction	NOUN
ftr-451	429	4	to	to	ADP
ftr-451	429	5	self	self	NOUN
ftr-451	429	6	-	-	PUNCT
ftr-451	429	7	created	create	VERB
ftr-451	429	8	property	property	NOUN
ftr-451	429	9	would	would	AUX
ftr-451	429	10	result	result	VERB
ftr-451	429	11	in	in	ADP
ftr-451	429	12	the	the	DET
ftr-451	429	13	inclusion	inclusion	NOUN
ftr-451	429	14	of	of	ADP
ftr-451	429	15	non	non	ADJ
ftr-451	429	16	-	-	ADJ
ftr-451	429	17	personal	personal	ADJ
ftr-451	429	18	-	-	PUNCT
ftr-451	429	19	use	use	NOUN
ftr-451	429	20	assets	asset	NOUN
ftr-451	429	21	,	,	PUNCT
ftr-451	429	22	but	but	CCONJ
ftr-451	429	23	it	it	PRON
ftr-451	429	24	would	would	AUX
ftr-451	429	25	arguably	arguably	ADV
ftr-451	429	26	result	result	VERB
ftr-451	429	27	in	in	ADP
ftr-451	429	28	the	the	DET
ftr-451	429	29	exclusion	exclusion	NOUN
ftr-451	429	30	of	of	ADP
ftr-451	429	31	assets	asset	NOUN
ftr-451	429	32	that	that	PRON
ftr-451	429	33	can	can	AUX
ftr-451	429	34	be	be	AUX
ftr-451	429	35	expected	expect	VERB
ftr-451	429	36	to	to	PART
ftr-451	429	37	be	be	AUX
ftr-451	429	38	consumed	consume	VERB
ftr-451	429	39	by	by	ADP
ftr-451	429	40	the	the	DET
ftr-451	429	41	taxpayer	taxpayer	NOUN
ftr-451	429	42	.	.	PUNCT
ftr-451	430	1	of63	of63	PROPN
ftr-451	430	2	course	course	NOUN
ftr-451	430	3	,	,	PUNCT
ftr-451	430	4	self	self	NOUN
ftr-451	430	5	-	-	PUNCT
ftr-451	430	6	created	create	VERB
ftr-451	430	7	assets	asset	NOUN
ftr-451	430	8	that	that	PRON
ftr-451	430	9	would	would	AUX
ftr-451	430	10	be	be	AUX
ftr-451	430	11	expected	expect	VERB
ftr-451	430	12	to	to	PART
ftr-451	430	13	hold	hold	VERB
ftr-451	430	14	their	their	PRON
ftr-451	430	15	value	value	NOUN
ftr-451	430	16	in	in	ADP
ftr-451	430	17	the	the	DET
ftr-451	430	18	long	long	ADJ
ftr-451	430	19	term	term	NOUN
ftr-451	430	20	,	,	PUNCT
ftr-451	430	21	such	such	ADJ
ftr-451	430	22	as	as	ADP
ftr-451	430	23	residences	residence	NOUN
ftr-451	430	24	,	,	PUNCT
ftr-451	430	25	and	and	CCONJ
ftr-451	430	26	possibly	possibly	ADV
ftr-451	430	27	arts	art	NOUN
ftr-451	430	28	and	and	CCONJ
ftr-451	430	29	crafts	craft	NOUN
ftr-451	430	30	,	,	PUNCT
ftr-451	430	31	might	might	AUX
ftr-451	430	32	be	be	AUX
ftr-451	430	33	viewed	view	VERB
ftr-451	430	34	as	as	ADP
ftr-451	430	35	falling	fall	VERB
ftr-451	430	36	on	on	ADP
ftr-451	430	37	the	the	DET
ftr-451	430	38	“	"	PUNCT
ftr-451	430	39	wealth	wealth	NOUN
ftr-451	430	40	”	"	PUNCT
ftr-451	430	41	side	side	NOUN
ftr-451	430	42	of	of	ADP
ftr-451	430	43	the	the	DET
ftr-451	430	44	line	line	NOUN
ftr-451	430	45	.	.	PUNCT
ftr-451	431	1	but	but	CCONJ
ftr-451	431	2	consumable	consumable	ADJ
ftr-451	431	3	items	item	NOUN
ftr-451	431	4	,	,	PUNCT
ftr-451	431	5	such	such	ADJ
ftr-451	431	6	as	as	ADP
ftr-451	431	7	self	self	NOUN
ftr-451	431	8	-	-	PUNCT
ftr-451	431	9	grown	grow	VERB
ftr-451	431	10	crops	crop	NOUN
ftr-451	431	11	and	and	CCONJ
ftr-451	431	12	utilitarian	utilitarian	ADJ
ftr-451	431	13	objects	object	NOUN
ftr-451	431	14	,	,	PUNCT
ftr-451	431	15	could	could	AUX
ftr-451	431	16	reasonably	reasonably	ADV
ftr-451	431	17	be	be	AUX
ftr-451	431	18	viewed	view	VERB
ftr-451	431	19	as	as	ADP
ftr-451	431	20	in	in	ADP
ftr-451	431	21	-	-	PUNCT
ftr-451	431	22	kind	kind	NOUN
ftr-451	431	23	(	(	PUNCT
ftr-451	431	24	excludable	excludable	ADJ
ftr-451	431	25	)	)	PUNCT
ftr-451	431	26	consumption	consumption	NOUN
ftr-451	431	27	,	,	PUNCT
ftr-451	431	28	rather	rather	ADV
ftr-451	431	29	than	than	ADP
ftr-451	431	30	as	as	ADP
ftr-451	431	31	wealth	wealth	NOUN
ftr-451	431	32	.	.	PUNCT
ftr-451	432	1	(	(	PUNCT
ftr-451	432	2	of	of	ADP
ftr-451	432	3	course	course	NOUN
ftr-451	432	4	,	,	PUNCT
ftr-451	432	5	even	even	ADV
ftr-451	432	6	under	under	ADP
ftr-451	432	7	an	an	DET
ftr-451	432	8	inclusionary	inclusionary	ADJ
ftr-451	432	9	rule	rule	NOUN
ftr-451	432	10	the	the	DET
ftr-451	432	11	cost	cost	NOUN
ftr-451	432	12	of	of	ADP
ftr-451	432	13	materials	material	NOUN
ftr-451	432	14	,	,	PUNCT
ftr-451	432	15	etc	etc	X
ftr-451	432	16	.	.	X
ftr-451	432	17	,	,	PUNCT
ftr-451	432	18	would	would	AUX
ftr-451	432	19	not	not	PART
ftr-451	432	20	be	be	AUX
ftr-451	432	21	deducted	deduct	VERB
ftr-451	432	22	,	,	PUNCT
ftr-451	432	23	so	so	SCONJ
ftr-451	432	24	that	that	SCONJ
ftr-451	432	25	any	any	DET
ftr-451	432	26	“	"	PUNCT
ftr-451	432	27	investment	investment	NOUN
ftr-451	432	28	”	"	PUNCT
ftr-451	432	29	component	component	NOUN
ftr-451	432	30	of	of	ADP
ftr-451	432	31	a	a	DET
ftr-451	432	32	self	self	NOUN
ftr-451	432	33	-	-	PUNCT
ftr-451	432	34	created	create	VERB
ftr-451	432	35	personal	personal	ADJ
ftr-451	432	36	-	-	PUNCT
ftr-451	432	37	use	use	NOUN
ftr-451	432	38	item	item	NOUN
ftr-451	432	39	would	would	AUX
ftr-451	432	40	be	be	AUX
ftr-451	432	41	“	"	PUNCT
ftr-451	432	42	after	after	ADP
ftr-451	432	43	tax	tax	NOUN
ftr-451	432	44	.	.	PUNCT
ftr-451	432	45	”	"	PUNCT
ftr-451	433	1	)	)	PUNCT
ftr-451	433	2	59	59	NUM
ftr-451	433	3	.	.	PUNCT
ftr-451	434	1	see	see	VERB
ftr-451	434	2	3	3	NUM
ftr-451	434	3	report	report	NOUN
ftr-451	434	4	of	of	ADP
ftr-451	434	5	royal	royal	ADJ
ftr-451	434	6	commission	commission	NOUN
ftr-451	434	7	on	on	ADP
ftr-451	434	8	taxation	taxation	NOUN
ftr-451	434	9	3	3	NUM
ftr-451	434	10	-	-	SYM
ftr-451	434	11	8	8	NUM
ftr-451	434	12	(	(	PUNCT
ftr-451	434	13	1966	1966	NUM
ftr-451	434	14	)	)	PUNCT
ftr-451	434	15	(	(	PUNCT
ftr-451	434	16	canada	canada	PROPN
ftr-451	434	17	)	)	PUNCT
ftr-451	434	18	(	(	PUNCT
ftr-451	434	19	role	role	NOUN
ftr-451	434	20	of	of	ADP
ftr-451	434	21	ability	ability	NOUN
ftr-451	434	22	-	-	PUNCT
ftr-451	434	23	to	to	ADP
ftr-451	434	24	-	-	PUNCT
ftr-451	434	25	pay	pay	VERB
ftr-451	434	26	principle	principle	NOUN
ftr-451	434	27	)	)	PUNCT
ftr-451	434	28	;	;	PUNCT
ftr-451	434	29	alan	alan	PROPN
ftr-451	434	30	gunn	gunn	PROPN
ftr-451	434	31	,	,	PUNCT
ftr-451	434	32	the	the	DET
ftr-451	434	33	case	case	NOUN
ftr-451	434	34	for	for	ADP
ftr-451	434	35	an	an	DET
ftr-451	434	36	income	income	NOUN
ftr-451	434	37	tax	tax	NOUN
ftr-451	434	38	,	,	PUNCT
ftr-451	434	39	46	46	NUM
ftr-451	434	40	u.chi.l.rev.370	u.chi.l.rev.370	NOUN
ftr-451	434	41	,	,	PUNCT
ftr-451	434	42	378	378	NUM
ftr-451	434	43	-	-	SYM
ftr-451	434	44	88	88	NUM
ftr-451	434	45	(	(	PUNCT
ftr-451	434	46	1979	1979	NUM
ftr-451	434	47	)	)	PUNCT
ftr-451	434	48	(	(	PUNCT
ftr-451	434	49	discussing	discuss	VERB
ftr-451	434	50	content	content	NOUN
ftr-451	434	51	of	of	ADP
ftr-451	434	52	ability	ability	NOUN
ftr-451	434	53	-	-	PUNCT
ftr-451	434	54	to	to	ADP
ftr-451	434	55	-	-	PUNCT
ftr-451	434	56	pay	pay	VERB
ftr-451	434	57	principle	principle	NOUN
ftr-451	434	58	)	)	PUNCT
ftr-451	434	59	.	.	PUNCT
ftr-451	435	1	60	60	NUM
ftr-451	435	2	.	.	PUNCT
ftr-451	436	1	see	see	VERB
ftr-451	436	2	shaviro	shaviro	NOUN
ftr-451	436	3	,	,	PUNCT
ftr-451	436	4	supra	supra	PROPN
ftr-451	436	5	note	note	NOUN
ftr-451	436	6	35	35	NUM
ftr-451	436	7	.	.	PUNCT
ftr-451	437	1	shaviro	shaviro	NOUN
ftr-451	437	2	does	do	AUX
ftr-451	437	3	not	not	PART
ftr-451	437	4	discuss	discuss	VERB
ftr-451	437	5	in	in	ADP
ftr-451	437	6	-	-	PUNCT
ftr-451	437	7	kind	kind	NOUN
ftr-451	437	8	consumption	consumption	NOUN
ftr-451	437	9	as	as	ADP
ftr-451	437	10	such	such	ADJ
ftr-451	437	11	,	,	PUNCT
ftr-451	437	12	but	but	CCONJ
ftr-451	437	13	would	would	AUX
ftr-451	437	14	presumably	presumably	ADV
ftr-451	437	15	treat	treat	VERB
ftr-451	437	16	it	it	PRON
ftr-451	437	17	as	as	ADP
ftr-451	437	18	income	income	NOUN
ftr-451	437	19	when	when	SCONJ
ftr-451	437	20	:	:	PUNCT
ftr-451	437	21	(	(	PUNCT
ftr-451	437	22	1	1	X
ftr-451	437	23	)	)	PUNCT
ftr-451	437	24	inclusion	inclusion	NOUN
ftr-451	437	25	is	be	AUX
ftr-451	437	26	enforceable	enforceable	ADJ
ftr-451	437	27	,	,	PUNCT
ftr-451	437	28	and	and	CCONJ
ftr-451	437	29	(	(	PUNCT
ftr-451	437	30	2	2	X
ftr-451	437	31	)	)	PUNCT
ftr-451	437	32	the	the	DET
ftr-451	437	33	value	value	NOUN
ftr-451	437	34	of	of	ADP
ftr-451	437	35	the	the	DET
ftr-451	437	36	consumption	consumption	NOUN
ftr-451	437	37	can	can	AUX
ftr-451	437	38	be	be	AUX
ftr-451	437	39	objectively	objectively	ADV
ftr-451	437	40	determined	determine	VERB
ftr-451	437	41	.	.	PUNCT
ftr-451	438	1	61	61	NUM
ftr-451	438	2	.	.	PUNCT
ftr-451	439	1	examples	example	NOUN
ftr-451	439	2	include	include	VERB
ftr-451	439	3	imputed	impute	VERB
ftr-451	439	4	income	income	NOUN
ftr-451	439	5	and	and	CCONJ
ftr-451	439	6	other	other	ADJ
ftr-451	439	7	benefits	benefit	NOUN
ftr-451	439	8	received	receive	VERB
ftr-451	439	9	in	in	ADP
ftr-451	439	10	non	non	ADJ
ftr-451	439	11	-	-	ADJ
ftr-451	439	12	market	market	ADJ
ftr-451	439	13	transactions	transaction	NOUN
ftr-451	439	14	,	,	PUNCT
ftr-451	439	15	in	in	ADP
ftr-451	439	16	-	-	PUNCT
ftr-451	439	17	kind	kind	NOUN
ftr-451	439	18	support	support	NOUN
ftr-451	439	19	received	receive	VERB
ftr-451	439	20	by	by	ADP
ftr-451	439	21	a	a	DET
ftr-451	439	22	dependent	dependent	ADJ
ftr-451	439	23	,	,	PUNCT
ftr-451	439	24	in	in	ADP
ftr-451	439	25	-	-	PUNCT
ftr-451	439	26	kind	kind	NOUN
ftr-451	439	27	benefits	benefit	NOUN
ftr-451	439	28	received	receive	VERB
ftr-451	439	29	from	from	ADP
ftr-451	439	30	the	the	DET
ftr-451	439	31	government	government	NOUN
ftr-451	439	32	,	,	PUNCT
ftr-451	439	33	working	work	VERB
ftr-451	439	34	-	-	PUNCT
ftr-451	439	35	condition	condition	NOUN
ftr-451	439	36	fringe	fringe	NOUN
ftr-451	439	37	benefits	benefit	NOUN
ftr-451	439	38	(	(	PUNCT
ftr-451	439	39	irc	irc	PROPN
ftr-451	439	40	§	§	PROPN
ftr-451	439	41	132(a	132(a	PROPN
ftr-451	439	42	)	)	PUNCT
ftr-451	439	43	)	)	PUNCT
ftr-451	439	44	,	,	PUNCT
ftr-451	439	45	other	other	ADJ
ftr-451	439	46	fringe	fringe	NOUN
ftr-451	439	47	benefits	benefit	NOUN
ftr-451	439	48	that	that	PRON
ftr-451	439	49	have	have	AUX
ftr-451	439	50	been	be	AUX
ftr-451	439	51	excluded	exclude	VERB
ftr-451	439	52	under	under	ADP
ftr-451	439	53	the	the	DET
ftr-451	439	54	“	"	PUNCT
ftr-451	439	55	convenience	convenience	NOUN
ftr-451	439	56	of	of	ADP
ftr-451	439	57	the	the	DET
ftr-451	439	58	employer	employer	NOUN
ftr-451	439	59	”	"	PUNCT
ftr-451	439	60	doctrine	doctrine	NOUN
ftr-451	439	61	and	and	CCONJ
ftr-451	439	62	its	its	PRON
ftr-451	439	63	statutory	statutory	ADJ
ftr-451	439	64	successors	successor	NOUN
ftr-451	439	65	(	(	PUNCT
ftr-451	439	66	the	the	DET
ftr-451	439	67	history	history	NOUN
ftr-451	439	68	is	be	AUX
ftr-451	439	69	described	describe	VERB
ftr-451	439	70	in	in	ADP
ftr-451	439	71	commissioner	commissioner	PROPN
ftr-451	439	72	v.	v.	PROPN
ftr-451	439	73	kowalski	kowalski	PROPN
ftr-451	439	74	,	,	PUNCT
ftr-451	439	75	434	434	NUM
ftr-451	439	76	u.s	u.s	PROPN
ftr-451	439	77	.	.	PROPN
ftr-451	439	78	77	77	NUM
ftr-451	439	79	(	(	PUNCT
ftr-451	439	80	1977	1977	NUM
ftr-451	439	81	)	)	PUNCT
ftr-451	439	82	)	)	PUNCT
ftr-451	439	83	,	,	PUNCT
ftr-451	439	84	and	and	CCONJ
ftr-451	439	85	“	"	PUNCT
ftr-451	439	86	incidental	incidental	ADJ
ftr-451	439	87	benefits	benefit	NOUN
ftr-451	439	88	”	"	PUNCT
ftr-451	439	89	(	(	PUNCT
ftr-451	439	90	such	such	ADJ
ftr-451	439	91	as	as	ADP
ftr-451	439	92	receiving	receive	VERB
ftr-451	439	93	business	business	NOUN
ftr-451	439	94	entertainment	entertainment	NOUN
ftr-451	439	95	,	,	PUNCT
ftr-451	439	96	recruiting	recruiting	NOUN
ftr-451	439	97	trips	trip	NOUN
ftr-451	439	98	,	,	PUNCT
ftr-451	439	99	and	and	CCONJ
ftr-451	439	100	promotions	promotion	NOUN
ftr-451	439	101	)	)	PUNCT
ftr-451	439	102	,	,	PUNCT
ftr-451	439	103	see	see	VERB
ftr-451	439	104	united	united	PROPN
ftr-451	439	105	states	states	PROPN
ftr-451	439	106	v.	v.	ADP
ftr-451	439	107	gotcher	gotcher	PROPN
ftr-451	439	108	,	,	PUNCT
ftr-451	439	109	401	401	NUM
ftr-451	439	110	f.2d	f.2d	SYM
ftr-451	439	111	118	118	NUM
ftr-451	439	112	(	(	PUNCT
ftr-451	439	113	5	5	NUM
ftr-451	439	114	cir.1968).th	cir.1968).th	NUM
ftr-451	439	115	62	62	NUM
ftr-451	439	116	.	.	PUNCT
ftr-451	440	1	generally	generally	ADV
ftr-451	440	2	,	,	PUNCT
ftr-451	440	3	in	in	ADP
ftr-451	440	4	-	-	PUNCT
ftr-451	440	5	kind	kind	NOUN
ftr-451	440	6	consumption	consumption	NOUN
ftr-451	440	7	should	should	AUX
ftr-451	440	8	be	be	AUX
ftr-451	440	9	included	include	VERB
ftr-451	440	10	in	in	ADP
ftr-451	440	11	gross	gross	ADJ
ftr-451	440	12	income	income	NOUN
ftr-451	440	13	where	where	SCONJ
ftr-451	440	14	it	it	PRON
ftr-451	440	15	is	be	AUX
ftr-451	440	16	judged	judge	VERB
ftr-451	440	17	to	to	PART
ftr-451	440	18	be	be	AUX
ftr-451	440	19	the	the	DET
ftr-451	440	20	equivalent	equivalent	NOUN
ftr-451	440	21	of	of	ADP
ftr-451	440	22	the	the	DET
ftr-451	440	23	receipt	receipt	NOUN
ftr-451	440	24	of	of	ADP
ftr-451	440	25	cash	cash	NOUN
ftr-451	440	26	followed	follow	VERB
ftr-451	440	27	by	by	ADP
ftr-451	440	28	a	a	DET
ftr-451	440	29	free	free	ADJ
ftr-451	440	30	,	,	PUNCT
ftr-451	440	31	or	or	CCONJ
ftr-451	440	32	lightly	lightly	ADV
ftr-451	440	33	constrained	constrain	VERB
ftr-451	440	34	,	,	PUNCT
ftr-451	440	35	spending	spending	NOUN
ftr-451	440	36	choice	choice	NOUN
ftr-451	440	37	.	.	PUNCT
ftr-451	441	1	such	such	DET
ftr-451	441	2	a	a	DET
ftr-451	441	3	situation	situation	NOUN
ftr-451	441	4	would	would	AUX
ftr-451	441	5	likely	likely	ADV
ftr-451	441	6	arise	arise	VERB
ftr-451	441	7	where	where	SCONJ
ftr-451	441	8	the	the	DET
ftr-451	441	9	parties	party	NOUN
ftr-451	441	10	are	be	AUX
ftr-451	441	11	quasi	quasi	ADJ
ftr-451	441	12	-	-	VERB
ftr-451	441	13	related	relate	VERB
ftr-451	441	14	and	and	CCONJ
ftr-451	441	15	inkind	inkind	ADJ
ftr-451	441	16	consumption	consumption	NOUN
ftr-451	441	17	can	can	AUX
ftr-451	441	18	be	be	AUX
ftr-451	441	19	transferred	transfer	VERB
ftr-451	441	20	in	in	ADP
ftr-451	441	21	satisfaction	satisfaction	NOUN
ftr-451	441	22	of	of	ADP
ftr-451	441	23	a	a	DET
ftr-451	441	24	liability	liability	NOUN
ftr-451	441	25	or	or	CCONJ
ftr-451	441	26	obligation	obligation	NOUN
ftr-451	441	27	or	or	CCONJ
ftr-451	441	28	in	in	ADP
ftr-451	441	29	exchange	exchange	NOUN
ftr-451	441	30	for	for	ADP
ftr-451	441	31	goods	good	NOUN
ftr-451	441	32	and	and	CCONJ
ftr-451	441	33	services	service	NOUN
ftr-451	441	34	.	.	PUNCT
ftr-451	442	1	63	63	NUM
ftr-451	442	2	.	.	PUNCT
ftr-451	443	1	an	an	DET
ftr-451	443	2	example	example	NOUN
ftr-451	443	3	is	be	AUX
ftr-451	443	4	free	free	ADJ
ftr-451	443	5	samples	sample	NOUN
ftr-451	443	6	,	,	PUNCT
ftr-451	443	7	which	which	PRON
ftr-451	443	8	are	be	AUX
ftr-451	443	9	not	not	PART
ftr-451	443	10	included	include	VERB
ftr-451	443	11	in	in	ADP
ftr-451	443	12	gross	gross	ADJ
ftr-451	443	13	income	income	NOUN
ftr-451	443	14	unless	unless	SCONJ
ftr-451	443	15	treated	treat	VERB
ftr-451	443	16	as	as	ADP
ftr-451	443	17	“	"	PUNCT
ftr-451	443	18	wealth	wealth	NOUN
ftr-451	443	19	.	.	PUNCT
ftr-451	443	20	”	"	PUNCT
ftr-451	444	1	see	see	VERB
ftr-451	444	2	haverly	haverly	ADV
ftr-451	444	3	v.	v.	PROPN
ftr-451	444	4	united	united	PROPN
ftr-451	444	5	states	states	PROPN
ftr-451	444	6	,	,	PUNCT
ftr-451	444	7	513	513	NUM
ftr-451	444	8	f.2d	f.2d	NUM
ftr-451	444	9	224	224	NUM
ftr-451	444	10	(	(	PUNCT
ftr-451	444	11	7	7	NUM
ftr-451	444	12	cir	cir	NOUN
ftr-451	444	13	.	.	PUNCT
ftr-451	444	14	1975	1975	NUM
ftr-451	444	15	)	)	PUNCT
ftr-451	444	16	,	,	PUNCT
ftr-451	444	17	(	(	PUNCT
ftr-451	444	18	free	free	ADJ
ftr-451	444	19	sample	sample	NOUN
ftr-451	444	20	includedth	includedth	NOUN
ftr-451	444	21	where	where	SCONJ
ftr-451	444	22	deduction	deduction	NOUN
ftr-451	444	23	claimed	claim	VERB
ftr-451	444	24	for	for	ADP
ftr-451	444	25	donating	donate	VERB
ftr-451	444	26	it	it	PRON
ftr-451	444	27	to	to	ADP
ftr-451	444	28	charity	charity	NOUN
ftr-451	444	29	)	)	PUNCT
ftr-451	444	30	;	;	PUNCT
ftr-451	444	31	g.c.m	g.c.m	ADJ
ftr-451	444	32	.	.	PROPN
ftr-451	444	33	36,639	36,639	NUM
ftr-451	444	34	(	(	PUNCT
ftr-451	444	35	march	march	PROPN
ftr-451	444	36	22	22	NUM
ftr-451	444	37	,	,	PUNCT
ftr-451	444	38	1976	1976	NUM
ftr-451	444	39	)	)	PUNCT
ftr-451	444	40	(	(	PUNCT
ftr-451	444	41	suggesting	suggest	VERB
ftr-451	444	42	that	that	SCONJ
ftr-451	444	43	unsolicited	unsolicited	ADJ
ftr-451	444	44	books	book	NOUN
ftr-451	444	45	are	be	AUX
ftr-451	444	46	gross	gross	ADJ
ftr-451	444	47	income	income	NOUN
ftr-451	444	48	when	when	SCONJ
ftr-451	444	49	placed	place	VERB
ftr-451	444	50	in	in	ADP
ftr-451	444	51	one	one	NUM
ftr-451	444	52	’s	’s	PART
ftr-451	444	53	library	library	NOUN
ftr-451	444	54	)	)	PUNCT
ftr-451	444	55	.	.	PUNCT
ftr-451	445	1	compare	compare	VERB
ftr-451	445	2	g.c.m	g.c.m	PROPN
ftr-451	445	3	.	.	PROPN
ftr-451	445	4	36,865	36,865	NUM
ftr-451	445	5	(	(	PUNCT
ftr-451	445	6	sept	sept	PROPN
ftr-451	445	7	.	.	PROPN
ftr-451	445	8	29	29	NUM
ftr-451	445	9	,	,	PUNCT
ftr-451	445	10	1976	1976	NUM
ftr-451	445	11	)	)	PUNCT
ftr-451	445	12	(	(	PUNCT
ftr-451	445	13	books	book	NOUN
ftr-451	445	14	that	that	PRON
ftr-451	445	15	employee	employee	NOUN
ftr-451	445	16	requested	request	VERB
ftr-451	445	17	from	from	ADP
ftr-451	445	18	employer	employer	NOUN
ftr-451	445	19	and	and	CCONJ
ftr-451	445	20	then	then	ADV
ftr-451	445	21	donated	donate	VERB
ftr-451	445	22	to	to	ADP
ftr-451	445	23	charity	charity	NOUN
ftr-451	445	24	were	be	AUX
ftr-451	445	25	gross	gross	ADJ
ftr-451	445	26	income	income	NOUN
ftr-451	445	27	when	when	SCONJ
ftr-451	445	28	received	receive	VERB
ftr-451	445	29	)	)	PUNCT
ftr-451	445	30	.	.	PUNCT
ftr-451	446	1	702	702	NUM
ftr-451	446	2	florida	florida	PROPN
ftr-451	446	3	tax	tax	NOUN
ftr-451	446	4	review	review	NOUN
ftr-451	446	5	[	[	X
ftr-451	446	6	vol	vol	NOUN
ftr-451	446	7	.	.	PUNCT
ftr-451	447	1	4:10	4:10	NUM
ftr-451	448	1	it	it	PRON
ftr-451	448	2	is	be	AUX
ftr-451	448	3	one	one	NUM
ftr-451	448	4	thing	thing	NOUN
ftr-451	448	5	to	to	PART
ftr-451	448	6	argue	argue	VERB
ftr-451	448	7	that	that	SCONJ
ftr-451	448	8	self	self	NOUN
ftr-451	448	9	-	-	PUNCT
ftr-451	448	10	created	create	VERB
ftr-451	448	11	personal	personal	ADJ
ftr-451	448	12	assets	asset	NOUN
ftr-451	448	13	“	"	PUNCT
ftr-451	448	14	could	could	AUX
ftr-451	448	15	”	"	PUNCT
ftr-451	448	16	be	be	AUX
ftr-451	448	17	treated	treat	VERB
ftr-451	448	18	as	as	ADP
ftr-451	448	19	excludible	excludible	ADJ
ftr-451	448	20	in	in	ADP
ftr-451	448	21	-	-	PUNCT
ftr-451	448	22	kind	kind	NOUN
ftr-451	448	23	consumption	consumption	NOUN
ftr-451	448	24	,	,	PUNCT
ftr-451	448	25	and	and	CCONJ
ftr-451	448	26	it	it	PRON
ftr-451	448	27	is	be	AUX
ftr-451	448	28	quite	quite	ADV
ftr-451	448	29	another	another	PRON
ftr-451	448	30	to	to	PART
ftr-451	448	31	argue	argue	VERB
ftr-451	448	32	that	that	SCONJ
ftr-451	448	33	it	it	PRON
ftr-451	448	34	“	"	PUNCT
ftr-451	448	35	should	should	AUX
ftr-451	448	36	”	"	PUNCT
ftr-451	448	37	be	be	AUX
ftr-451	448	38	so	so	ADV
ftr-451	448	39	treated	treat	VERB
ftr-451	448	40	.	.	PUNCT
ftr-451	449	1	a	a	DET
ftr-451	449	2	conceptual	conceptual	ADJ
ftr-451	449	3	approach	approach	NOUN
ftr-451	449	4	to	to	ADP
ftr-451	449	5	justification	justification	NOUN
ftr-451	449	6	would	would	AUX
ftr-451	449	7	start	start	VERB
ftr-451	449	8	with	with	ADP
ftr-451	449	9	the	the	DET
ftr-451	449	10	proposition	proposition	NOUN
ftr-451	449	11	that	that	SCONJ
ftr-451	449	12	the	the	DET
ftr-451	449	13	value	value	NOUN
ftr-451	449	14	of	of	ADP
ftr-451	449	15	self	self	NOUN
ftr-451	449	16	-	-	PUNCT
ftr-451	449	17	performed	perform	VERB
ftr-451	449	18	services	service	NOUN
ftr-451	449	19	is	be	AUX
ftr-451	449	20	non	non	ADJ
ftr-451	449	21	-	-	ADJ
ftr-451	449	22	income	income	NOUN
ftr-451	449	23	(	(	PUNCT
ftr-451	449	24	a	a	DET
ftr-451	449	25	form	form	NOUN
ftr-451	449	26	of	of	ADP
ftr-451	449	27	excluded	exclude	VERB
ftr-451	449	28	“	"	PUNCT
ftr-451	449	29	imputed	imputed	ADJ
ftr-451	449	30	income	income	NOUN
ftr-451	449	31	”	"	PUNCT
ftr-451	449	32	)	)	PUNCT
ftr-451	449	33	.	.	PUNCT
ftr-451	450	1	self	self	NOUN
ftr-451	450	2	-	-	PUNCT
ftr-451	450	3	created	create	VERB
ftr-451	450	4	personal	personal	ADJ
ftr-451	450	5	-	-	PUNCT
ftr-451	450	6	use	use	NOUN
ftr-451	450	7	property	property	NOUN
ftr-451	450	8	simply	simply	ADV
ftr-451	450	9	is	be	AUX
ftr-451	450	10	a	a	DET
ftr-451	450	11	particular	particular	ADJ
ftr-451	450	12	embodiment	embodiment	NOUN
ftr-451	450	13	of	of	ADP
ftr-451	450	14	the	the	DET
ftr-451	450	15	excludible	excludible	ADJ
ftr-451	450	16	value	value	NOUN
ftr-451	450	17	of	of	ADP
ftr-451	450	18	self	self	NOUN
ftr-451	450	19	-	-	PUNCT
ftr-451	450	20	provided	provide	VERB
ftr-451	450	21	services	service	NOUN
ftr-451	450	22	that	that	PRON
ftr-451	450	23	happens	happen	VERB
ftr-451	450	24	to	to	PART
ftr-451	450	25	produce	produce	VERB
ftr-451	450	26	a	a	DET
ftr-451	450	27	flow	flow	NOUN
ftr-451	450	28	of	of	ADP
ftr-451	450	29	satisfactions	satisfaction	NOUN
ftr-451	450	30	over	over	ADP
ftr-451	450	31	a	a	DET
ftr-451	450	32	period	period	NOUN
ftr-451	450	33	of	of	ADP
ftr-451	450	34	time	time	NOUN
ftr-451	450	35	,	,	PUNCT
ftr-451	450	36	rather	rather	ADV
ftr-451	450	37	than	than	ADP
ftr-451	450	38	all	all	PRON
ftr-451	450	39	at	at	ADP
ftr-451	450	40	once	once	ADV
ftr-451	450	41	.	.	PUNCT
ftr-451	451	1	another	another	DET
ftr-451	451	2	theory	theory	NOUN
ftr-451	451	3	is	be	AUX
ftr-451	451	4	that	that	SCONJ
ftr-451	451	5	self	self	NOUN
ftr-451	451	6	-	-	PUNCT
ftr-451	451	7	provided	provide	VERB
ftr-451	451	8	services	service	NOUN
ftr-451	451	9	(	(	PUNCT
ftr-451	451	10	including	include	VERB
ftr-451	451	11	the	the	DET
ftr-451	451	12	creation	creation	NOUN
ftr-451	451	13	of	of	ADP
ftr-451	451	14	personal	personal	ADJ
ftr-451	451	15	-	-	PUNCT
ftr-451	451	16	use	use	NOUN
ftr-451	451	17	assets	asset	NOUN
ftr-451	451	18	)	)	PUNCT
ftr-451	451	19	is	be	AUX
ftr-451	451	20	a	a	DET
ftr-451	451	21	substitute	substitute	NOUN
ftr-451	451	22	for	for	ADP
ftr-451	451	23	leisure	leisure	NOUN
ftr-451	451	24	,	,	PUNCT
ftr-451	451	25	which	which	PRON
ftr-451	451	26	is	be	AUX
ftr-451	451	27	not	not	PART
ftr-451	451	28	included	include	VERB
ftr-451	451	29	.	.	PUNCT
ftr-451	452	1	64	64	NUM
ftr-451	452	2	yet	yet	ADV
ftr-451	452	3	again	again	ADV
ftr-451	452	4	,	,	PUNCT
ftr-451	452	5	the	the	DET
ftr-451	452	6	justification	justification	NOUN
ftr-451	452	7	for	for	ADP
ftr-451	452	8	excluding	exclude	VERB
ftr-451	452	9	the	the	DET
ftr-451	452	10	value	value	NOUN
ftr-451	452	11	of	of	ADP
ftr-451	452	12	self	self	NOUN
ftr-451	452	13	-	-	PUNCT
ftr-451	452	14	created	create	VERB
ftr-451	452	15	personal	personal	ADJ
ftr-451	452	16	-	-	PUNCT
ftr-451	452	17	use	use	NOUN
ftr-451	452	18	assets	asset	NOUN
ftr-451	452	19	is	be	AUX
ftr-451	452	20	that	that	SCONJ
ftr-451	452	21	they	they	PRON
ftr-451	452	22	are	be	AUX
ftr-451	452	23	not	not	PART
ftr-451	452	24	obtained	obtain	VERB
ftr-451	452	25	in	in	ADP
ftr-451	452	26	a	a	DET
ftr-451	452	27	“	"	PUNCT
ftr-451	452	28	market	market	NOUN
ftr-451	452	29	transaction	transaction	NOUN
ftr-451	452	30	.	.	PUNCT
ftr-451	452	31	”	"	PUNCT
ftr-451	453	1	65	65	NUM
ftr-451	453	2	this	this	DET
ftr-451	453	3	approach	approach	NOUN
ftr-451	453	4	bases	base	VERB
ftr-451	453	5	the	the	DET
ftr-451	453	6	exclusion	exclusion	NOUN
ftr-451	453	7	on	on	ADP
ftr-451	453	8	one	one	NUM
ftr-451	453	9	or	or	CCONJ
ftr-451	453	10	more	more	ADJ
ftr-451	453	11	of	of	ADP
ftr-451	453	12	the	the	DET
ftr-451	453	13	following	following	NOUN
ftr-451	453	14	:	:	PUNCT
ftr-451	453	15	(	(	PUNCT
ftr-451	453	16	1	1	X
ftr-451	453	17	)	)	PUNCT
ftr-451	453	18	an	an	DET
ftr-451	453	19	inclusionary	inclusionary	ADJ
ftr-451	453	20	rule	rule	NOUN
ftr-451	453	21	would	would	AUX
ftr-451	453	22	be	be	AUX
ftr-451	453	23	unenforceable	unenforceable	ADJ
ftr-451	453	24	,	,	PUNCT
ftr-451	453	25	(	(	PUNCT
ftr-451	453	26	2	2	X
ftr-451	453	27	)	)	PUNCT
ftr-451	453	28	an	an	DET
ftr-451	453	29	exclusionary	exclusionary	ADJ
ftr-451	453	30	rule	rule	NOUN
ftr-451	453	31	would	would	AUX
ftr-451	453	32	tend	tend	VERB
ftr-451	453	33	to	to	PART
ftr-451	453	34	impinge	impinge	VERB
ftr-451	453	35	upon	upon	SCONJ
ftr-451	453	36	personal	personal	ADJ
ftr-451	453	37	autonomy	autonomy	NOUN
ftr-451	453	38	by	by	ADP
ftr-451	453	39	directing	direct	VERB
ftr-451	453	40	all	all	DET
ftr-451	453	41	human	human	ADJ
ftr-451	453	42	activity	activity	NOUN
ftr-451	453	43	to	to	ADP
ftr-451	453	44	the	the	DET
ftr-451	453	45	market	market	NOUN
ftr-451	453	46	,	,	PUNCT
ftr-451	453	47	and	and	CCONJ
ftr-451	453	48	(	(	PUNCT
ftr-451	453	49	3	3	X
ftr-451	453	50	)	)	PUNCT
ftr-451	453	51	a	a	DET
ftr-451	453	52	self	self	NOUN
ftr-451	453	53	-	-	PUNCT
ftr-451	453	54	created	create	VERB
ftr-451	453	55	asset	asset	NOUN
ftr-451	453	56	would	would	AUX
ftr-451	453	57	not	not	PART
ftr-451	453	58	entail	entail	VERB
ftr-451	453	59	the	the	DET
ftr-451	453	60	“	"	PUNCT
ftr-451	453	61	withdrawal	withdrawal	NOUN
ftr-451	453	62	”	"	PUNCT
ftr-451	454	1	of66	of66	PROPN
ftr-451	454	2	anything	anything	PRON
ftr-451	454	3	from	from	ADP
ftr-451	454	4	“	"	PUNCT
ftr-451	454	5	society	society	NOUN
ftr-451	454	6	.	.	PUNCT
ftr-451	455	1	”67	”67	PUNCT
ftr-451	455	2	finally	finally	ADV
ftr-451	455	3	,	,	PUNCT
ftr-451	455	4	taxing	tax	VERB
ftr-451	455	5	self	self	NOUN
ftr-451	455	6	-	-	PUNCT
ftr-451	455	7	provided	provide	VERB
ftr-451	455	8	services	service	NOUN
ftr-451	455	9	(	(	PUNCT
ftr-451	455	10	and	and	CCONJ
ftr-451	455	11	self	self	NOUN
ftr-451	455	12	-	-	PUNCT
ftr-451	455	13	created	create	VERB
ftr-451	455	14	personal	personal	ADJ
ftr-451	455	15	use	use	NOUN
ftr-451	455	16	assets	asset	NOUN
ftr-451	455	17	)	)	PUNCT
ftr-451	455	18	would	would	AUX
ftr-451	455	19	tend	tend	VERB
ftr-451	455	20	to	to	PART
ftr-451	455	21	be	be	AUX
ftr-451	455	22	regressive	regressive	ADJ
ftr-451	455	23	,	,	PUNCT
ftr-451	455	24	because	because	SCONJ
ftr-451	455	25	these	these	DET
ftr-451	455	26	activities	activity	NOUN
ftr-451	455	27	are	be	AUX
ftr-451	455	28	more	more	ADV
ftr-451	455	29	likely	likely	ADJ
ftr-451	455	30	to	to	PART
ftr-451	455	31	be	be	AUX
ftr-451	455	32	engaged	engage	VERB
ftr-451	455	33	in	in	ADP
ftr-451	455	34	by	by	ADP
ftr-451	455	35	low	low	ADJ
ftr-451	455	36	-	-	PUNCT
ftr-451	455	37	income	income	NOUN
ftr-451	455	38	groups.68	groups.68	NOUN
ftr-451	455	39	some	some	PRON
ftr-451	455	40	of	of	ADP
ftr-451	455	41	these	these	DET
ftr-451	455	42	arguments	argument	NOUN
ftr-451	455	43	seem	seem	VERB
ftr-451	455	44	somewhat	somewhat	ADV
ftr-451	455	45	akin	akin	ADJ
ftr-451	455	46	to	to	ADP
ftr-451	455	47	the	the	DET
ftr-451	455	48	argument	argument	NOUN
ftr-451	455	49	that	that	SCONJ
ftr-451	455	50	pain	pain	NOUN
ftr-451	455	51	-	-	PUNCT
ftr-451	455	52	and	and	CCONJ
ftr-451	455	53	-	-	PUNCT
ftr-451	455	54	suffering	suffering	NOUN
ftr-451	455	55	damages	damage	NOUN
ftr-451	455	56	should	should	AUX
ftr-451	455	57	be	be	AUX
ftr-451	455	58	excluded	exclude	VERB
ftr-451	455	59	from	from	ADP
ftr-451	455	60	gross	gross	ADJ
ftr-451	455	61	income	income	NOUN
ftr-451	455	62	because	because	SCONJ
ftr-451	455	63	they	they	PRON
ftr-451	455	64	are	be	AUX
ftr-451	455	65	a	a	DET
ftr-451	455	66	“	"	PUNCT
ftr-451	455	67	substitute	substitute	NOUN
ftr-451	455	68	for	for	ADP
ftr-451	455	69	”	"	PUNCT
ftr-451	455	70	some	some	DET
ftr-451	455	71	untaxed	untaxed	ADJ
ftr-451	455	72	good	good	NOUN
ftr-451	455	73	,	,	PUNCT
ftr-451	455	74	such	such	ADJ
ftr-451	455	75	as	as	ADP
ftr-451	455	76	the	the	DET
ftr-451	455	77	capacity	capacity	NOUN
ftr-451	455	78	to	to	PART
ftr-451	455	79	enjoy	enjoy	VERB
ftr-451	455	80	a	a	DET
ftr-451	455	81	normal	normal	ADJ
ftr-451	455	82	life	life	NOUN
ftr-451	455	83	.	.	PUNCT
ftr-451	456	1	unlike	unlike	ADP
ftr-451	456	2	others	other	NOUN
ftr-451	456	3	,	,	PUNCT
ftr-451	456	4	i	i	PRON
ftr-451	456	5	am	be	AUX
ftr-451	456	6	skeptical	skeptical	ADJ
ftr-451	456	7	of	of	ADP
ftr-451	456	8	this	this	DET
ftr-451	456	9	kind	kind	NOUN
ftr-451	456	10	of	of	ADP
ftr-451	456	11	argument	argument	NOUN
ftr-451	456	12	:	:	PUNCT
ftr-451	456	13	converting69	converting69	NOUN
ftr-451	456	14	a	a	DET
ftr-451	456	15	non	non	ADJ
ftr-451	456	16	-	-	ADJ
ftr-451	456	17	taxed	tax	VERB
ftr-451	456	18	item	item	NOUN
ftr-451	456	19	to	to	ADP
ftr-451	456	20	cash	cash	NOUN
ftr-451	456	21	is	be	AUX
ftr-451	456	22	analogous	analogous	ADJ
ftr-451	456	23	to	to	ADP
ftr-451	456	24	performing	perform	VERB
ftr-451	456	25	personal	personal	ADJ
ftr-451	456	26	services	service	NOUN
ftr-451	456	27	for	for	ADP
ftr-451	456	28	wages	wage	NOUN
ftr-451	456	29	.	.	PUNCT
ftr-451	457	1	thus	thus	ADV
ftr-451	457	2	,	,	PUNCT
ftr-451	457	3	i	i	PRON
ftr-451	457	4	do	do	AUX
ftr-451	457	5	n’t	not	PART
ftr-451	457	6	happen	happen	VERB
ftr-451	457	7	to	to	PART
ftr-451	457	8	buy	buy	VERB
ftr-451	457	9	the	the	DET
ftr-451	457	10	“	"	PUNCT
ftr-451	457	11	substitute	substitute	NOUN
ftr-451	457	12	for	for	ADP
ftr-451	457	13	leisure	leisure	NOUN
ftr-451	457	14	”	"	PUNCT
ftr-451	457	15	argument	argument	NOUN
ftr-451	457	16	.	.	PUNCT
ftr-451	458	1	but70	but70	VERB
ftr-451	458	2	64	64	NUM
ftr-451	458	3	.	.	PUNCT
ftr-451	459	1	see	see	VERB
ftr-451	459	2	h.	h.	PROPN
ftr-451	459	3	simons	simons	PROPN
ftr-451	459	4	,	,	PUNCT
ftr-451	459	5	supra	supra	PROPN
ftr-451	459	6	note	note	NOUN
ftr-451	459	7	20	20	NUM
ftr-451	459	8	,	,	PUNCT
ftr-451	459	9	at	at	ADP
ftr-451	459	10	110	110	NUM
ftr-451	459	11	-	-	SYM
ftr-451	459	12	11	11	NUM
ftr-451	459	13	.	.	PUNCT
ftr-451	460	1	65	65	NUM
ftr-451	460	2	.	.	PUNCT
ftr-451	461	1	see	see	VERB
ftr-451	461	2	supra	supra	ADJ
ftr-451	461	3	text	text	NOUN
ftr-451	461	4	accompanying	accompanying	ADJ
ftr-451	461	5	note	note	NOUN
ftr-451	461	6	23	23	NUM
ftr-451	461	7	.	.	PUNCT
ftr-451	462	1	66	66	NUM
ftr-451	462	2	.	.	PUNCT
ftr-451	463	1	see	see	VERB
ftr-451	463	2	alvin	alvin	PROPN
ftr-451	463	3	warren	warren	PROPN
ftr-451	463	4	,	,	PUNCT
ftr-451	463	5	would	would	AUX
ftr-451	463	6	a	a	DET
ftr-451	463	7	consumption	consumption	NOUN
ftr-451	463	8	tax	tax	NOUN
ftr-451	463	9	be	be	AUX
ftr-451	463	10	fairer	fair	ADJ
ftr-451	463	11	than	than	ADP
ftr-451	463	12	an	an	DET
ftr-451	463	13	income	income	NOUN
ftr-451	463	14	tax	tax	NOUN
ftr-451	463	15	?	?	PUNCT
ftr-451	463	16	,	,	PUNCT
ftr-451	463	17	89	89	NUM
ftr-451	463	18	yale	yale	PROPN
ftr-451	463	19	l.j	l.j	PROPN
ftr-451	463	20	.	.	PROPN
ftr-451	463	21	1081	1081	NUM
ftr-451	463	22	,	,	PUNCT
ftr-451	463	23	1114	1114	NUM
ftr-451	463	24	-	-	SYM
ftr-451	463	25	1117	1117	NUM
ftr-451	463	26	(	(	PUNCT
ftr-451	463	27	1980	1980	NUM
ftr-451	463	28	)	)	PUNCT
ftr-451	463	29	;	;	PUNCT
ftr-451	463	30	gunn	gunn	PROPN
ftr-451	463	31	,	,	PUNCT
ftr-451	463	32	supra	supra	PROPN
ftr-451	463	33	note	note	PROPN
ftr-451	463	34	59	59	NUM
ftr-451	463	35	,	,	PUNCT
ftr-451	463	36	at	at	ADP
ftr-451	463	37	382	382	NUM
ftr-451	463	38	(	(	PUNCT
ftr-451	463	39	all	all	PRON
ftr-451	463	40	arguing	argue	VERB
ftr-451	463	41	against	against	ADP
ftr-451	463	42	taxing	tax	VERB
ftr-451	463	43	accessions	accession	NOUN
ftr-451	463	44	to	to	ADP
ftr-451	463	45	human	human	ADJ
ftr-451	463	46	capital	capital	NOUN
ftr-451	463	47	and	and	CCONJ
ftr-451	463	48	in	in	ADP
ftr-451	463	49	favor	favor	NOUN
ftr-451	463	50	of	of	ADP
ftr-451	463	51	deferring	defer	VERB
ftr-451	463	52	services	service	NOUN
ftr-451	463	53	income	income	NOUN
ftr-451	463	54	until	until	ADP
ftr-451	463	55	realization	realization	NOUN
ftr-451	463	56	)	)	PUNCT
ftr-451	463	57	.	.	PUNCT
ftr-451	464	1	67	67	NUM
ftr-451	464	2	.	.	PUNCT
ftr-451	465	1	henry	henry	PROPN
ftr-451	465	2	simons	simons	PROPN
ftr-451	465	3	appears	appear	VERB
ftr-451	465	4	to	to	PART
ftr-451	465	5	base	base	VERB
ftr-451	465	6	the	the	DET
ftr-451	465	7	market	market	NOUN
ftr-451	465	8	-	-	PUNCT
ftr-451	465	9	transaction	transaction	NOUN
ftr-451	465	10	principle	principle	NOUN
ftr-451	465	11	on	on	ADP
ftr-451	465	12	all	all	PRON
ftr-451	465	13	of	of	ADP
ftr-451	465	14	these	these	DET
ftr-451	465	15	theories	theory	NOUN
ftr-451	465	16	.	.	PUNCT
ftr-451	466	1	see	see	VERB
ftr-451	466	2	h.	h.	PROPN
ftr-451	466	3	simons	simons	PROPN
ftr-451	466	4	,	,	PUNCT
ftr-451	466	5	supra	supra	PROPN
ftr-451	466	6	note	note	NOUN
ftr-451	466	7	20	20	NUM
ftr-451	466	8	,	,	PUNCT
ftr-451	466	9	at	at	ADP
ftr-451	466	10	51	51	NUM
ftr-451	466	11	and	and	CCONJ
ftr-451	466	12	110	110	NUM
ftr-451	466	13	.	.	PUNCT
ftr-451	467	1	the	the	DET
ftr-451	467	2	last	last	ADJ
ftr-451	467	3	theory	theory	NOUN
ftr-451	467	4	may	may	AUX
ftr-451	467	5	be	be	AUX
ftr-451	467	6	circular	circular	ADJ
ftr-451	467	7	,	,	PUNCT
ftr-451	467	8	or	or	CCONJ
ftr-451	467	9	redundant	redundant	VERB
ftr-451	467	10	with	with	ADP
ftr-451	467	11	the	the	DET
ftr-451	467	12	second	second	ADJ
ftr-451	467	13	theory	theory	NOUN
ftr-451	467	14	,	,	PUNCT
ftr-451	467	15	since	since	SCONJ
ftr-451	467	16	the	the	DET
ftr-451	467	17	item	item	NOUN
ftr-451	467	18	is	be	AUX
ftr-451	467	19	not	not	PART
ftr-451	467	20	“	"	PUNCT
ftr-451	467	21	in	in	ADP
ftr-451	467	22	”	"	PUNCT
ftr-451	467	23	society	society	NOUN
ftr-451	467	24	because	because	SCONJ
ftr-451	467	25	it	it	PRON
ftr-451	467	26	has	have	AUX
ftr-451	467	27	not	not	PART
ftr-451	467	28	been	be	AUX
ftr-451	467	29	offered	offer	VERB
ftr-451	467	30	in	in	ADP
ftr-451	467	31	the	the	DET
ftr-451	467	32	market	market	NOUN
ftr-451	467	33	.	.	PUNCT
ftr-451	468	1	however	however	ADV
ftr-451	468	2	,	,	PUNCT
ftr-451	468	3	simons	simons	PROPN
ftr-451	468	4	appears	appear	VERB
ftr-451	468	5	to	to	PART
ftr-451	468	6	have	have	AUX
ftr-451	468	7	adopted	adopt	VERB
ftr-451	468	8	the	the	DET
ftr-451	468	9	market	market	NOUN
ftr-451	468	10	-	-	PUNCT
ftr-451	468	11	transaction	transaction	NOUN
ftr-451	468	12	principle	principle	NOUN
ftr-451	468	13	somewhat	somewhat	ADV
ftr-451	468	14	reluctantly	reluctantly	ADV
ftr-451	468	15	and	and	CCONJ
ftr-451	468	16	to	to	PART
ftr-451	468	17	have	have	AUX
ftr-451	468	18	emphasized	emphasize	VERB
ftr-451	468	19	its	its	PRON
ftr-451	468	20	value	value	NOUN
ftr-451	468	21	as	as	ADP
ftr-451	468	22	a	a	DET
ftr-451	468	23	principle	principle	NOUN
ftr-451	468	24	of	of	ADP
ftr-451	468	25	measuring	measure	VERB
ftr-451	468	26	income	income	NOUN
ftr-451	468	27	in	in	ADP
ftr-451	468	28	terms	term	NOUN
ftr-451	468	29	of	of	ADP
ftr-451	468	30	market	market	NOUN
ftr-451	468	31	prices	price	NOUN
ftr-451	468	32	rather	rather	ADV
ftr-451	468	33	than	than	ADP
ftr-451	468	34	subjective	subjective	ADJ
ftr-451	468	35	utility	utility	NOUN
ftr-451	468	36	.	.	PUNCT
ftr-451	469	1	68	68	NUM
ftr-451	469	2	.	.	PUNCT
ftr-451	470	1	henry	henry	PROPN
ftr-451	470	2	simons	simons	PROPN
ftr-451	470	3	ultimately	ultimately	ADV
ftr-451	470	4	favored	favor	VERB
ftr-451	470	5	excluding	exclude	VERB
ftr-451	470	6	the	the	DET
ftr-451	470	7	value	value	NOUN
ftr-451	470	8	of	of	ADP
ftr-451	470	9	self	self	NOUN
ftr-451	470	10	-	-	PUNCT
ftr-451	470	11	provided	provide	VERB
ftr-451	470	12	services	service	NOUN
ftr-451	470	13	while	while	SCONJ
ftr-451	470	14	including	include	VERB
ftr-451	470	15	imputed	impute	VERB
ftr-451	470	16	income	income	NOUN
ftr-451	470	17	from	from	ADP
ftr-451	470	18	homes	home	NOUN
ftr-451	470	19	but	but	CCONJ
ftr-451	470	20	largely	largely	ADV
ftr-451	470	21	on	on	ADP
ftr-451	470	22	equity	equity	NOUN
ftr-451	470	23	(	(	PUNCT
ftr-451	470	24	progressivity	progressivity	NOUN
ftr-451	470	25	)	)	PUNCT
ftr-451	470	26	grounds	ground	NOUN
ftr-451	470	27	.	.	PUNCT
ftr-451	471	1	see	see	VERB
ftr-451	471	2	i	i	PRON
ftr-451	471	3	d.	d.	PROPN
ftr-451	471	4	at	at	ADP
ftr-451	471	5	110	110	NUM
ftr-451	471	6	-	-	SYM
ftr-451	471	7	22	22	NUM
ftr-451	471	8	.	.	PUNCT
ftr-451	471	9	accord	accord	NOUN
ftr-451	471	10	,	,	PUNCT
ftr-451	471	11	michael	michael	PROPN
ftr-451	471	12	j.	j.	PROPN
ftr-451	471	13	mcintyre	mcintyre	PROPN
ftr-451	471	14	,	,	PUNCT
ftr-451	471	15	“	"	PUNCT
ftr-451	471	16	what	what	PRON
ftr-451	471	17	should	should	AUX
ftr-451	471	18	be	be	AUX
ftr-451	471	19	redistributed	redistribute	VERB
ftr-451	471	20	in	in	ADP
ftr-451	471	21	a	a	DET
ftr-451	471	22	redistributed	redistribute	VERB
ftr-451	471	23	income	income	NOUN
ftr-451	471	24	tax	tax	NOUN
ftr-451	471	25	?	?	PUNCT
ftr-451	472	1	retrospective	retrospective	ADJ
ftr-451	472	2	comments	comment	NOUN
ftr-451	472	3	on	on	ADP
ftr-451	472	4	the	the	DET
ftr-451	472	5	carter	carter	PROPN
ftr-451	472	6	commission	commission	PROPN
ftr-451	472	7	report	report	PROPN
ftr-451	472	8	,	,	PUNCT
ftr-451	472	9	”	"	PUNCT
ftr-451	472	10	in	in	ADP
ftr-451	472	11	w.	w.	PROPN
ftr-451	472	12	neil	neil	PROPN
ftr-451	472	13	brooks	brooks	PROPN
ftr-451	472	14	(	(	PUNCT
ftr-451	472	15	ed	ed	NOUN
ftr-451	472	16	.	.	PUNCT
ftr-451	472	17	)	)	PUNCT
ftr-451	472	18	,	,	PUNCT
ftr-451	472	19	the	the	DET
ftr-451	472	20	quest	quest	NOUN
ftr-451	472	21	for	for	ADP
ftr-451	472	22	tax	tax	NOUN
ftr-451	472	23	reform	reform	NOUN
ftr-451	472	24	:	:	PUNCT
ftr-451	472	25	the	the	DET
ftr-451	472	26	royal	royal	ADJ
ftr-451	472	27	commission	commission	NOUN
ftr-451	472	28	on	on	ADP
ftr-451	472	29	taxation	taxation	NOUN
ftr-451	472	30	twenty	twenty	NUM
ftr-451	472	31	years	year	NOUN
ftr-451	472	32	later	later	ADV
ftr-451	472	33	(	(	PUNCT
ftr-451	472	34	1988	1988	NUM
ftr-451	472	35	)	)	PUNCT
ftr-451	472	36	.	.	PUNCT
ftr-451	473	1	simons	simon	NOUN
ftr-451	473	2	did	do	AUX
ftr-451	473	3	not	not	PART
ftr-451	473	4	appear	appear	VERB
ftr-451	473	5	to	to	PART
ftr-451	473	6	address	address	VERB
ftr-451	473	7	the	the	DET
ftr-451	473	8	issue	issue	NOUN
ftr-451	473	9	of	of	ADP
ftr-451	473	10	self	self	NOUN
ftr-451	473	11	-	-	PUNCT
ftr-451	473	12	created	create	VERB
ftr-451	473	13	personal	personal	ADJ
ftr-451	473	14	-	-	PUNCT
ftr-451	473	15	use	use	NOUN
ftr-451	473	16	assets	asset	NOUN
ftr-451	473	17	.	.	PUNCT
ftr-451	474	1	69	69	NUM
ftr-451	474	2	.	.	PUNCT
ftr-451	475	1	see	see	VERB
ftr-451	475	2	sol	sol	PROPN
ftr-451	475	3	.	.	PUNCT
ftr-451	476	1	op	op	NOUN
ftr-451	476	2	.	.	PUNCT
ftr-451	477	1	132	132	NUM
ftr-451	477	2	,	,	PUNCT
ftr-451	477	3	i-1	i-1	PUNCT
ftr-451	477	4	c.b	c.b	PROPN
ftr-451	477	5	.	.	PROPN
ftr-451	477	6	92	92	NUM
ftr-451	477	7	(	(	PUNCT
ftr-451	477	8	1922	1922	NUM
ftr-451	477	9	)	)	PUNCT
ftr-451	478	1	(	(	PUNCT
ftr-451	478	2	damages	damage	NOUN
ftr-451	478	3	for	for	ADP
ftr-451	478	4	alienation	alienation	NOUN
ftr-451	478	5	of	of	ADP
ftr-451	478	6	affection	affection	NOUN
ftr-451	478	7	)	)	PUNCT
ftr-451	478	8	;	;	PUNCT
ftr-451	478	9	jennifer	jennifer	PROPN
ftr-451	478	10	j.s	j.s	PROPN
ftr-451	478	11	.	.	PROPN
ftr-451	478	12	brooks	brooks	PROPN
ftr-451	478	13	,	,	PUNCT
ftr-451	478	14	developing	develop	VERB
ftr-451	478	15	a	a	DET
ftr-451	478	16	theory	theory	NOUN
ftr-451	478	17	of	of	ADP
ftr-451	478	18	damage	damage	NOUN
ftr-451	478	19	recovery	recovery	NOUN
ftr-451	478	20	taxation	taxation	NOUN
ftr-451	478	21	,	,	PUNCT
ftr-451	478	22	14	14	NUM
ftr-451	478	23	wm	wm	PROPN
ftr-451	478	24	.	.	PROPN
ftr-451	478	25	mitchell	mitchell	PROPN
ftr-451	478	26	l.	l.	PROPN
ftr-451	478	27	rev	rev	PROPN
ftr-451	478	28	.	.	PROPN
ftr-451	478	29	759	759	NUM
ftr-451	478	30	(	(	PUNCT
ftr-451	478	31	1988	1988	NUM
ftr-451	478	32	)	)	PUNCT
ftr-451	478	33	.	.	PUNCT
ftr-451	479	1	70	70	NUM
ftr-451	479	2	.	.	PUNCT
ftr-451	480	1	see	see	VERB
ftr-451	480	2	joseph	joseph	PROPN
ftr-451	480	3	m.	m.	PROPN
ftr-451	480	4	dodge	dodge	PROPN
ftr-451	480	5	,	,	PUNCT
ftr-451	480	6	taxes	taxis	NOUN
ftr-451	480	7	and	and	CCONJ
ftr-451	480	8	torts	tort	NOUN
ftr-451	480	9	,	,	PUNCT
ftr-451	480	10	77	77	NUM
ftr-451	480	11	cornell	cornell	PROPN
ftr-451	480	12	l.	l.	PROPN
ftr-451	480	13	rev	rev	PROPN
ftr-451	480	14	.	.	PROPN
ftr-451	480	15	143	143	NUM
ftr-451	480	16	,	,	PUNCT
ftr-451	480	17	152	152	NUM
ftr-451	480	18	-	-	SYM
ftr-451	480	19	53	53	NUM
ftr-451	480	20	(	(	PUNCT
ftr-451	480	21	1992	1992	NUM
ftr-451	480	22	)	)	PUNCT
ftr-451	480	23	.	.	PUNCT
ftr-451	481	1	2000	2000	NUM
ftr-451	481	2	]	]	PUNCT
ftr-451	482	1	applying	apply	VERB
ftr-451	482	2	the	the	DET
ftr-451	482	3	“	"	PUNCT
ftr-451	482	4	claim	claim	NOUN
ftr-451	482	5	of	of	ADP
ftr-451	482	6	right	right	ADJ
ftr-451	482	7	doctrine	doctrine	NOUN
ftr-451	482	8	”	"	PUNCT
ftr-451	482	9	to	to	PART
ftr-451	482	10	found	find	VERB
ftr-451	482	11	objects	object	NOUN
ftr-451	482	12	703	703	NUM
ftr-451	482	13	the	the	DET
ftr-451	482	14	situations	situation	NOUN
ftr-451	482	15	are	be	AUX
ftr-451	482	16	somewhat	somewhat	ADV
ftr-451	482	17	dissimilar	dissimilar	ADJ
ftr-451	482	18	.	.	PUNCT
ftr-451	483	1	pain	pain	NOUN
ftr-451	483	2	-	-	PUNCT
ftr-451	483	3	and	and	CCONJ
ftr-451	483	4	-	-	PUNCT
ftr-451	483	5	suffering	suffering	NOUN
ftr-451	483	6	damages	damage	NOUN
ftr-451	483	7	occur	occur	VERB
ftr-451	483	8	in	in	ADP
ftr-451	483	9	a	a	DET
ftr-451	483	10	market	market	NOUN
ftr-451	483	11	transaction	transaction	NOUN
ftr-451	483	12	(	(	PUNCT
ftr-451	483	13	broadly	broadly	ADV
ftr-451	483	14	defined	define	VERB
ftr-451	483	15	)	)	PUNCT
ftr-451	483	16	and	and	CCONJ
ftr-451	483	17	are	be	AUX
ftr-451	483	18	payable	payable	ADJ
ftr-451	483	19	in	in	ADP
ftr-451	483	20	cash	cash	NOUN
ftr-451	483	21	,	,	PUNCT
ftr-451	483	22	and	and	CCONJ
ftr-451	483	23	therefore	therefore	ADV
ftr-451	483	24	are	be	AUX
ftr-451	483	25	akin	akin	ADJ
ftr-451	483	26	to	to	ADP
ftr-451	483	27	wages	wage	NOUN
ftr-451	483	28	.	.	PUNCT
ftr-451	484	1	self	self	NOUN
ftr-451	484	2	-	-	PUNCT
ftr-451	484	3	created	create	VERB
ftr-451	484	4	personal	personal	ADJ
ftr-451	484	5	-	-	PUNCT
ftr-451	484	6	use	use	NOUN
ftr-451	484	7	property	property	NOUN
ftr-451	484	8	,	,	PUNCT
ftr-451	484	9	on	on	ADP
ftr-451	484	10	the	the	DET
ftr-451	484	11	other	other	ADJ
ftr-451	484	12	hand	hand	NOUN
ftr-451	484	13	,	,	PUNCT
ftr-451	484	14	has	have	VERB
ftr-451	484	15	a	a	DET
ftr-451	484	16	dual	dual	ADJ
ftr-451	484	17	capacity	capacity	NOUN
ftr-451	484	18	:	:	PUNCT
ftr-451	484	19	it	it	PRON
ftr-451	484	20	is	be	AUX
ftr-451	484	21	an	an	DET
ftr-451	484	22	asset	asset	NOUN
ftr-451	484	23	,	,	PUNCT
ftr-451	484	24	but	but	CCONJ
ftr-451	484	25	the	the	DET
ftr-451	484	26	asset	asset	NOUN
ftr-451	484	27	provides	provide	VERB
ftr-451	484	28	consumption	consumption	NOUN
ftr-451	484	29	benefits	benefit	NOUN
ftr-451	484	30	in	in	ADP
ftr-451	484	31	kind	kind	NOUN
ftr-451	484	32	,	,	PUNCT
ftr-451	484	33	and	and	CCONJ
ftr-451	484	34	these	these	DET
ftr-451	484	35	benefits	benefit	NOUN
ftr-451	484	36	derive	derive	VERB
ftr-451	484	37	partly	partly	ADV
ftr-451	484	38	from	from	ADP
ftr-451	484	39	the	the	DET
ftr-451	484	40	non	non	ADJ
ftr-451	484	41	-	-	ADJ
ftr-451	484	42	deductible	deductible	ADJ
ftr-451	484	43	costs	cost	NOUN
ftr-451	484	44	of	of	ADP
ftr-451	484	45	raw	raw	ADJ
ftr-451	484	46	materials	material	NOUN
ftr-451	484	47	and	and	CCONJ
ftr-451	484	48	equipment	equipment	NOUN
ftr-451	484	49	and	and	CCONJ
ftr-451	484	50	partly	partly	ADV
ftr-451	484	51	from	from	ADP
ftr-451	484	52	the	the	DET
ftr-451	484	53	value	value	NOUN
ftr-451	484	54	of	of	ADP
ftr-451	484	55	self	self	NOUN
ftr-451	484	56	-	-	PUNCT
ftr-451	484	57	provided	provide	VERB
ftr-451	484	58	services	service	NOUN
ftr-451	484	59	.	.	PUNCT
ftr-451	485	1	even	even	ADV
ftr-451	485	2	conceding	concede	VERB
ftr-451	485	3	a	a	DET
ftr-451	485	4	self	self	NOUN
ftr-451	485	5	-	-	PUNCT
ftr-451	485	6	created	create	VERB
ftr-451	485	7	personal	personal	ADJ
ftr-451	485	8	-	-	PUNCT
ftr-451	485	9	use	use	NOUN
ftr-451	485	10	asset	asset	NOUN
ftr-451	485	11	to	to	PART
ftr-451	485	12	be	be	AUX
ftr-451	485	13	“	"	PUNCT
ftr-451	485	14	wealth	wealth	NOUN
ftr-451	485	15	,	,	PUNCT
ftr-451	485	16	”	"	PUNCT
ftr-451	485	17	there	there	PRON
ftr-451	485	18	would	would	AUX
ftr-451	485	19	still	still	ADV
ftr-451	485	20	be	be	AUX
ftr-451	485	21	the	the	DET
ftr-451	485	22	problem	problem	NOUN
ftr-451	485	23	of	of	ADP
ftr-451	485	24	“	"	PUNCT
ftr-451	485	25	realization	realization	NOUN
ftr-451	485	26	.	.	PUNCT
ftr-451	485	27	”	"	PUNCT
ftr-451	485	28	self	self	NOUN
ftr-451	485	29	-	-	PUNCT
ftr-451	485	30	created	create	VERB
ftr-451	485	31	personal	personal	ADJ
ftr-451	485	32	-	-	PUNCT
ftr-451	485	33	use	use	NOUN
ftr-451	485	34	property	property	NOUN
ftr-451	485	35	entails	entail	VERB
ftr-451	485	36	more	more	ADJ
ftr-451	485	37	than	than	ADP
ftr-451	485	38	de	de	PROPN
ftr-451	485	39	minimis	minimis	NOUN
ftr-451	485	40	investment	investment	NOUN
ftr-451	485	41	,	,	PUNCT
ftr-451	485	42	so	so	SCONJ
ftr-451	485	43	that	that	SCONJ
ftr-451	485	44	any	any	DET
ftr-451	485	45	“	"	PUNCT
ftr-451	485	46	accession	accession	NOUN
ftr-451	485	47	to	to	ADP
ftr-451	485	48	wealth”71	wealth”71	PROPN
ftr-451	485	49	resulting	result	VERB
ftr-451	485	50	from	from	ADP
ftr-451	485	51	the	the	DET
ftr-451	485	52	creative	creative	ADJ
ftr-451	485	53	process	process	NOUN
ftr-451	485	54	can	can	AUX
ftr-451	485	55	be	be	AUX
ftr-451	485	56	viewed	view	VERB
ftr-451	485	57	as	as	ADP
ftr-451	485	58	unrealized	unrealized	ADJ
ftr-451	485	59	appreciation	appreciation	NOUN
ftr-451	485	60	and/or	and/or	CCONJ
ftr-451	485	61	unrealized	unrealized	ADJ
ftr-451	485	62	labor	labor	NOUN
ftr-451	485	63	income	income	NOUN
ftr-451	485	64	.	.	PUNCT
ftr-451	486	1	in	in	ADP
ftr-451	486	2	other	other	ADJ
ftr-451	486	3	words	word	NOUN
ftr-451	486	4	,	,	PUNCT
ftr-451	486	5	self	self	NOUN
ftr-451	486	6	-	-	PUNCT
ftr-451	486	7	created	create	VERB
ftr-451	486	8	personal	personal	ADJ
ftr-451	486	9	-	-	PUNCT
ftr-451	486	10	use	use	NOUN
ftr-451	486	11	property	property	NOUN
ftr-451	486	12	,	,	PUNCT
ftr-451	486	13	as	as	ADP
ftr-451	486	14	in	in	ADP
ftr-451	486	15	the	the	DET
ftr-451	486	16	case	case	NOUN
ftr-451	486	17	of	of	ADP
ftr-451	486	18	self	self	NOUN
ftr-451	486	19	-	-	PUNCT
ftr-451	486	20	created	create	VERB
ftr-451	486	21	inventory	inventory	NOUN
ftr-451	486	22	,	,	PUNCT
ftr-451	486	23	would	would	AUX
ftr-451	486	24	not	not	PART
ftr-451	486	25	give	give	VERB
ftr-451	486	26	rise	rise	NOUN
ftr-451	486	27	to	to	ADP
ftr-451	486	28	any	any	DET
ftr-451	486	29	income	income	NOUN
ftr-451	486	30	until	until	SCONJ
ftr-451	486	31	(	(	PUNCT
ftr-451	486	32	if	if	SCONJ
ftr-451	486	33	ever	ever	ADV
ftr-451	486	34	)	)	PUNCT
ftr-451	486	35	such	such	ADJ
ftr-451	486	36	income	income	NOUN
ftr-451	486	37	is	be	AUX
ftr-451	486	38	realized	realize	VERB
ftr-451	486	39	by	by	ADP
ftr-451	486	40	a	a	DET
ftr-451	486	41	sale	sale	NOUN
ftr-451	486	42	or	or	CCONJ
ftr-451	486	43	exchange.72	exchange.72	NOUN
ftr-451	486	44	at	at	ADP
ftr-451	486	45	the	the	DET
ftr-451	486	46	level	level	NOUN
ftr-451	486	47	of	of	ADP
ftr-451	486	48	economic	economic	ADJ
ftr-451	486	49	theory	theory	NOUN
ftr-451	486	50	,	,	PUNCT
ftr-451	486	51	taxing	tax	VERB
ftr-451	486	52	self	self	NOUN
ftr-451	486	53	-	-	PUNCT
ftr-451	486	54	created	create	VERB
ftr-451	486	55	personal	personal	ADJ
ftr-451	486	56	-	-	PUNCT
ftr-451	486	57	use	use	NOUN
ftr-451	486	58	property	property	NOUN
ftr-451	486	59	upon	upon	SCONJ
ftr-451	486	60	completion	completion	NOUN
ftr-451	486	61	could	could	AUX
ftr-451	486	62	have	have	VERB
ftr-451	486	63	three	three	NUM
ftr-451	486	64	possible	possible	ADJ
ftr-451	486	65	effects	effect	NOUN
ftr-451	486	66	:	:	PUNCT
ftr-451	486	67	(	(	PUNCT
ftr-451	486	68	1	1	X
ftr-451	486	69	)	)	PUNCT
ftr-451	486	70	forcing	force	VERB
ftr-451	486	71	taxpayers	taxpayer	NOUN
ftr-451	486	72	into	into	ADP
ftr-451	486	73	market	market	NOUN
ftr-451	486	74	activity	activity	NOUN
ftr-451	486	75	(	(	PUNCT
ftr-451	486	76	selling	sell	VERB
ftr-451	486	77	their	their	PRON
ftr-451	486	78	services	service	NOUN
ftr-451	486	79	or	or	CCONJ
ftr-451	486	80	products	product	NOUN
ftr-451	486	81	)	)	PUNCT
ftr-451	486	82	,	,	PUNCT
ftr-451	486	83	(	(	PUNCT
ftr-451	486	84	2	2	X
ftr-451	486	85	)	)	PUNCT
ftr-451	486	86	forcing	force	VERB
ftr-451	486	87	taxpayers	taxpayer	NOUN
ftr-451	486	88	into	into	ADP
ftr-451	486	89	nontaxed	nontaxe	VERB
ftr-451	486	90	activity	activity	NOUN
ftr-451	486	91	(	(	PUNCT
ftr-451	486	92	self	self	NOUN
ftr-451	486	93	-	-	PUNCT
ftr-451	486	94	provided	provide	VERB
ftr-451	486	95	services	service	NOUN
ftr-451	486	96	or	or	CCONJ
ftr-451	486	97	leisure	leisure	NOUN
ftr-451	486	98	)	)	PUNCT
ftr-451	486	99	,	,	PUNCT
ftr-451	486	100	or	or	CCONJ
ftr-451	486	101	(	(	PUNCT
ftr-451	486	102	3	3	X
ftr-451	486	103	)	)	PUNCT
ftr-451	486	104	having	have	VERB
ftr-451	486	105	little	little	ADJ
ftr-451	486	106	effect	effect	NOUN
ftr-451	486	107	on	on	ADP
ftr-451	486	108	taxpayer	taxpayer	NOUN
ftr-451	486	109	behavior	behavior	NOUN
ftr-451	486	110	.	.	PUNCT
ftr-451	487	1	this	this	PRON
ftr-451	487	2	is	be	AUX
ftr-451	487	3	ultimately	ultimately	ADV
ftr-451	487	4	an	an	DET
ftr-451	487	5	empirical	empirical	ADJ
ftr-451	487	6	question	question	NOUN
ftr-451	487	7	,	,	PUNCT
ftr-451	487	8	but	but	CCONJ
ftr-451	487	9	the	the	DET
ftr-451	487	10	second	second	ADJ
ftr-451	487	11	possibility	possibility	NOUN
ftr-451	487	12	intuitively	intuitively	ADV
ftr-451	487	13	seems	seem	VERB
ftr-451	487	14	most	most	ADV
ftr-451	487	15	likely	likely	ADJ
ftr-451	487	16	if	if	SCONJ
ftr-451	487	17	one	one	PRON
ftr-451	487	18	assumes	assume	VERB
ftr-451	487	19	that	that	SCONJ
ftr-451	487	20	the	the	DET
ftr-451	487	21	tax	tax	NOUN
ftr-451	487	22	on	on	ADP
ftr-451	487	23	self	self	NOUN
ftr-451	487	24	-	-	PUNCT
ftr-451	487	25	created	create	VERB
ftr-451	487	26	items	item	NOUN
ftr-451	487	27	were	be	AUX
ftr-451	487	28	enforced	enforce	VERB
ftr-451	487	29	.	.	PUNCT
ftr-451	488	1	in	in	ADP
ftr-451	488	2	that	that	DET
ftr-451	488	3	case	case	NOUN
ftr-451	488	4	,	,	PUNCT
ftr-451	488	5	nothing	nothing	PRON
ftr-451	488	6	useful	useful	ADJ
ftr-451	488	7	would	would	AUX
ftr-451	488	8	be	be	AUX
ftr-451	488	9	accomplished	accomplish	VERB
ftr-451	488	10	by	by	ADP
ftr-451	488	11	taxing	tax	VERB
ftr-451	488	12	self	self	NOUN
ftr-451	488	13	-	-	PUNCT
ftr-451	488	14	created	create	VERB
ftr-451	488	15	personal	personal	ADJ
ftr-451	488	16	-	-	PUNCT
ftr-451	488	17	use	use	NOUN
ftr-451	488	18	property	property	NOUN
ftr-451	488	19	.	.	PUNCT
ftr-451	489	1	the	the	DET
ftr-451	489	2	third	third	ADJ
ftr-451	489	3	possibility	possibility	NOUN
ftr-451	489	4	(	(	PUNCT
ftr-451	489	5	inelasticity	inelasticity	NOUN
ftr-451	489	6	)	)	PUNCT
ftr-451	489	7	is	be	AUX
ftr-451	489	8	the	the	DET
ftr-451	489	9	most	most	ADV
ftr-451	489	10	plausible	plausible	ADJ
ftr-451	489	11	,	,	PUNCT
ftr-451	489	12	because	because	SCONJ
ftr-451	489	13	an	an	DET
ftr-451	489	14	inclusionary	inclusionary	ADJ
ftr-451	489	15	rule	rule	NOUN
ftr-451	489	16	could	could	AUX
ftr-451	489	17	not	not	PART
ftr-451	489	18	realistically	realistically	ADV
ftr-451	489	19	be	be	AUX
ftr-451	489	20	enforced	enforce	VERB
ftr-451	489	21	.	.	PUNCT
ftr-451	490	1	thus	thus	ADV
ftr-451	490	2	,	,	PUNCT
ftr-451	490	3	only	only	ADV
ftr-451	490	4	the	the	DET
ftr-451	490	5	first	first	ADJ
ftr-451	490	6	,	,	PUNCT
ftr-451	490	7	and	and	CCONJ
ftr-451	490	8	least	least	ADV
ftr-451	490	9	likely	likely	ADJ
ftr-451	490	10	scenario	scenario	NOUN
ftr-451	490	11	,	,	PUNCT
ftr-451	490	12	advances	advance	VERB
ftr-451	490	13	the	the	DET
ftr-451	490	14	efficiency	efficiency	NOUN
ftr-451	490	15	argument	argument	NOUN
ftr-451	490	16	for	for	ADP
ftr-451	490	17	taxing	tax	VERB
ftr-451	490	18	self	self	NOUN
ftr-451	490	19	-	-	PUNCT
ftr-451	490	20	created	create	VERB
ftr-451	490	21	personal	personal	ADJ
ftr-451	490	22	-	-	PUNCT
ftr-451	490	23	use	use	NOUN
ftr-451	490	24	assets	asset	NOUN
ftr-451	490	25	.	.	PUNCT
ftr-451	491	1	the	the	DET
ftr-451	491	2	position	position	NOUN
ftr-451	491	3	that	that	PRON
ftr-451	491	4	self	self	NOUN
ftr-451	491	5	-	-	PUNCT
ftr-451	491	6	created	create	VERB
ftr-451	491	7	personal	personal	ADJ
ftr-451	491	8	-	-	PUNCT
ftr-451	491	9	use	use	NOUN
ftr-451	491	10	property	property	NOUN
ftr-451	491	11	is	be	AUX
ftr-451	491	12	not	not	PART
ftr-451	491	13	income	income	NOUN
ftr-451	491	14	(	(	PUNCT
ftr-451	491	15	unless	unless	SCONJ
ftr-451	491	16	and	and	CCONJ
ftr-451	491	17	until	until	SCONJ
ftr-451	491	18	realized	realize	VERB
ftr-451	491	19	)	)	PUNCT
ftr-451	491	20	finds	find	VERB
ftr-451	491	21	doctrinal	doctrinal	ADJ
ftr-451	491	22	support	support	NOUN
ftr-451	491	23	in	in	ADP
ftr-451	491	24	the	the	DET
ftr-451	491	25	authority	authority	NOUN
ftr-451	491	26	holding	hold	VERB
ftr-451	491	27	that	that	PRON
ftr-451	491	28	self	self	NOUN
ftr-451	491	29	-	-	PUNCT
ftr-451	491	30	grown	grow	VERB
ftr-451	491	31	crops	crop	NOUN
ftr-451	491	32	are	be	AUX
ftr-451	491	33	not	not	PART
ftr-451	491	34	income	income	NOUN
ftr-451	491	35	if	if	SCONJ
ftr-451	491	36	consumed	consume	VERB
ftr-451	491	37	by	by	ADP
ftr-451	491	38	the	the	DET
ftr-451	491	39	taxpayer	taxpayer	NOUN
ftr-451	491	40	.	.	PUNCT
ftr-451	492	1	73	73	NUM
ftr-451	492	2	similar	similar	ADJ
ftr-451	492	3	considerations	consideration	NOUN
ftr-451	492	4	apply	apply	VERB
ftr-451	492	5	to	to	ADP
ftr-451	492	6	“	"	PUNCT
ftr-451	492	7	taken	take	VERB
ftr-451	492	8	”	"	PUNCT
ftr-451	492	9	personal	personal	ADJ
ftr-451	492	10	-	-	PUNCT
ftr-451	492	11	use	use	NOUN
ftr-451	492	12	property	property	NOUN
ftr-451	492	13	.	.	PUNCT
ftr-451	493	1	here	here	ADV
ftr-451	493	2	the	the	DET
ftr-451	493	3	analogy	analogy	NOUN
ftr-451	493	4	to	to	ADP
ftr-451	493	5	imputed	impute	VERB
ftr-451	493	6	income	income	NOUN
ftr-451	493	7	from	from	ADP
ftr-451	493	8	self	self	NOUN
ftr-451	493	9	-	-	PUNCT
ftr-451	493	10	provided	provide	VERB
ftr-451	493	11	services	service	NOUN
ftr-451	493	12	is	be	AUX
ftr-451	493	13	less	less	ADV
ftr-451	493	14	compelling	compelling	ADJ
ftr-451	493	15	,	,	PUNCT
ftr-451	493	16	but	but	CCONJ
ftr-451	493	17	there	there	PRON
ftr-451	493	18	is	be	VERB
ftr-451	493	19	still	still	ADV
ftr-451	493	20	investment	investment	NOUN
ftr-451	493	21	of	of	ADP
ftr-451	493	22	capital	capital	NOUN
ftr-451	493	23	and	and	CCONJ
ftr-451	493	24	labor	labor	NOUN
ftr-451	493	25	by	by	ADP
ftr-451	493	26	the	the	DET
ftr-451	493	27	taxpayer	taxpayer	NOUN
ftr-451	493	28	.	.	PUNCT
ftr-451	494	1	that	that	SCONJ
ftr-451	494	2	such	such	ADJ
ftr-451	494	3	property	property	NOUN
ftr-451	494	4	is	be	AUX
ftr-451	494	5	obtained	obtain	VERB
ftr-451	494	6	by	by	ADP
ftr-451	494	7	an	an	DET
ftr-451	494	8	investment	investment	NOUN
ftr-451	494	9	that	that	PRON
ftr-451	494	10	is	be	AUX
ftr-451	494	11	below	below	ADP
ftr-451	494	12	the	the	DET
ftr-451	494	13	property	property	NOUN
ftr-451	494	14	’s	’s	PART
ftr-451	494	15	fair	fair	ADJ
ftr-451	494	16	market	market	NOUN
ftr-451	494	17	value	value	NOUN
ftr-451	494	18	is	be	AUX
ftr-451	494	19	no	no	DET
ftr-451	494	20	reason	reason	NOUN
ftr-451	494	21	to	to	PART
ftr-451	494	22	tax	tax	VERB
ftr-451	494	23	the	the	DET
ftr-451	494	24	gain	gain	NOUN
ftr-451	494	25	prior	prior	ADV
ftr-451	494	26	to	to	ADP
ftr-451	494	27	realization	realization	NOUN
ftr-451	494	28	.	.	PUNCT
ftr-451	495	1	the	the	DET
ftr-451	495	2	borderline	borderline	NOUN
ftr-451	495	3	between	between	ADP
ftr-451	495	4	commercial	commercial	ADJ
ftr-451	495	5	ventures	venture	NOUN
ftr-451	495	6	and	and	CCONJ
ftr-451	495	7	casual	casual	ADJ
ftr-451	495	8	or	or	CCONJ
ftr-451	495	9	hobby	hobby	ADJ
ftr-451	495	10	activities	activity	NOUN
ftr-451	495	11	is	be	AUX
ftr-451	495	12	not	not	PART
ftr-451	495	13	always	always	ADV
ftr-451	495	14	clear	clear	ADJ
ftr-451	495	15	,	,	PUNCT
ftr-451	495	16	but	but	CCONJ
ftr-451	495	17	this	this	DET
ftr-451	495	18	distinction	distinction	NOUN
ftr-451	495	19	should	should	AUX
ftr-451	495	20	not	not	PART
ftr-451	495	21	be	be	AUX
ftr-451	495	22	relevant	relevant	ADJ
ftr-451	495	23	to	to	ADP
ftr-451	495	24	the	the	DET
ftr-451	495	25	realization	realization	NOUN
ftr-451	495	26	issue	issue	NOUN
ftr-451	495	27	.	.	PUNCT
ftr-451	496	1	if	if	SCONJ
ftr-451	496	2	the	the	DET
ftr-451	496	3	self	self	NOUN
ftr-451	496	4	-	-	PUNCT
ftr-451	496	5	obtained	obtain	VERB
ftr-451	496	6	property	property	NOUN
ftr-451	496	7	has	have	VERB
ftr-451	496	8	a	a	DET
ftr-451	496	9	value	value	NOUN
ftr-451	496	10	in	in	ADP
ftr-451	496	11	excess	excess	NOUN
ftr-451	496	12	of	of	ADP
ftr-451	496	13	“	"	PUNCT
ftr-451	496	14	cost	cost	NOUN
ftr-451	496	15	”	"	PUNCT
ftr-451	496	16	(	(	PUNCT
ftr-451	496	17	broadly	broadly	ADV
ftr-451	496	18	conceived	conceive	VERB
ftr-451	496	19	)	)	PUNCT
ftr-451	496	20	,	,	PUNCT
ftr-451	496	21	it	it	PRON
ftr-451	496	22	looks	look	VERB
ftr-451	496	23	like	like	ADP
ftr-451	496	24	a	a	DET
ftr-451	496	25	gain	gain	NOUN
ftr-451	496	26	-	-	PUNCT
ftr-451	496	27	seeking	seek	VERB
ftr-451	496	28	venture	venture	NOUN
ftr-451	496	29	,	,	PUNCT
ftr-451	496	30	discussed	discuss	VERB
ftr-451	496	31	above	above	ADV
ftr-451	496	32	,	,	PUNCT
ftr-451	496	33	such	such	ADJ
ftr-451	496	34	that	that	SCONJ
ftr-451	496	35	the	the	DET
ftr-451	496	36	gain	gain	NOUN
ftr-451	496	37	should	should	AUX
ftr-451	496	38	be	be	AUX
ftr-451	496	39	taxed	tax	VERB
ftr-451	496	40	only	only	ADV
ftr-451	496	41	when	when	SCONJ
ftr-451	496	42	realized	realize	VERB
ftr-451	496	43	.	.	PUNCT
ftr-451	497	1	indeed	indeed	ADV
ftr-451	497	2	,	,	PUNCT
ftr-451	497	3	even	even	ADV
ftr-451	497	4	non	non	ADJ
ftr-451	497	5	-	-	ADJ
ftr-451	497	6	profitable	profitable	ADJ
ftr-451	497	7	71	71	NUM
ftr-451	497	8	.	.	PUNCT
ftr-451	498	1	even	even	ADV
ftr-451	498	2	self	self	NOUN
ftr-451	498	3	-	-	PUNCT
ftr-451	498	4	grown	grow	VERB
ftr-451	498	5	crops	crop	NOUN
ftr-451	498	6	require	require	VERB
ftr-451	498	7	seeds	seed	NOUN
ftr-451	498	8	,	,	PUNCT
ftr-451	498	9	fertilizer	fertilizer	NOUN
ftr-451	498	10	,	,	PUNCT
ftr-451	498	11	water	water	NOUN
ftr-451	498	12	,	,	PUNCT
ftr-451	498	13	plows	plow	NOUN
ftr-451	498	14	,	,	PUNCT
ftr-451	498	15	and	and	CCONJ
ftr-451	498	16	so	so	ADV
ftr-451	498	17	on	on	ADV
ftr-451	498	18	.	.	PUNCT
ftr-451	499	1	72	72	NUM
ftr-451	499	2	.	.	PUNCT
ftr-451	500	1	in	in	ADP
ftr-451	500	2	helvering	helvere	VERB
ftr-451	500	3	v.	v.	PROPN
ftr-451	500	4	horst	horst	PROPN
ftr-451	500	5	,	,	PUNCT
ftr-451	500	6	311	311	NUM
ftr-451	500	7	u.s	u.s	PROPN
ftr-451	500	8	.	.	PROPN
ftr-451	500	9	112	112	NUM
ftr-451	500	10	,	,	PUNCT
ftr-451	500	11	115	115	NUM
ftr-451	500	12	-	-	SYM
ftr-451	500	13	17	17	NUM
ftr-451	500	14	(	(	PUNCT
ftr-451	500	15	1940	1940	NUM
ftr-451	500	16	)	)	PUNCT
ftr-451	500	17	,	,	PUNCT
ftr-451	500	18	there	there	PRON
ftr-451	500	19	is	be	VERB
ftr-451	500	20	language	language	NOUN
ftr-451	500	21	that	that	PRON
ftr-451	500	22	can	can	AUX
ftr-451	500	23	be	be	AUX
ftr-451	500	24	construed	construe	VERB
ftr-451	500	25	to	to	PART
ftr-451	500	26	equate	equate	VERB
ftr-451	500	27	“	"	PUNCT
ftr-451	500	28	realization	realization	NOUN
ftr-451	500	29	”	"	PUNCT
ftr-451	500	30	with	with	ADP
ftr-451	500	31	“	"	PUNCT
ftr-451	500	32	enjoyment	enjoyment	NOUN
ftr-451	500	33	.	.	PUNCT
ftr-451	500	34	”	"	PUNCT
ftr-451	501	1	however	however	ADV
ftr-451	501	2	,	,	PUNCT
ftr-451	501	3	that	that	DET
ftr-451	501	4	case	case	NOUN
ftr-451	501	5	was	be	AUX
ftr-451	501	6	about	about	ADP
ftr-451	501	7	income	income	NOUN
ftr-451	501	8	attribution	attribution	NOUN
ftr-451	501	9	,	,	PUNCT
ftr-451	501	10	and	and	CCONJ
ftr-451	501	11	the	the	DET
ftr-451	501	12	ultimate	ultimate	ADJ
ftr-451	501	13	rationale	rationale	NOUN
ftr-451	501	14	appears	appear	VERB
ftr-451	501	15	to	to	PART
ftr-451	501	16	be	be	AUX
ftr-451	501	17	that	that	PRON
ftr-451	501	18	income	income	NOUN
ftr-451	501	19	is	be	AUX
ftr-451	501	20	taxed	tax	VERB
ftr-451	501	21	to	to	ADP
ftr-451	501	22	the	the	DET
ftr-451	501	23	person	person	NOUN
ftr-451	501	24	who	who	PRON
ftr-451	501	25	controls	control	VERB
ftr-451	501	26	the	the	DET
ftr-451	501	27	enjoyment	enjoyment	NOUN
ftr-451	501	28	of	of	ADP
ftr-451	501	29	the	the	DET
ftr-451	501	30	income	income	NOUN
ftr-451	501	31	,	,	PUNCT
ftr-451	501	32	rather	rather	ADV
ftr-451	501	33	than	than	ADP
ftr-451	501	34	the	the	DET
ftr-451	501	35	person	person	NOUN
ftr-451	501	36	who	who	PRON
ftr-451	501	37	actually	actually	ADV
ftr-451	501	38	enjoys	enjoy	VERB
ftr-451	501	39	the	the	DET
ftr-451	501	40	income	income	NOUN
ftr-451	501	41	.	.	PUNCT
ftr-451	502	1	indeed	indeed	ADV
ftr-451	502	2	,	,	PUNCT
ftr-451	502	3	the	the	DET
ftr-451	502	4	realization	realization	NOUN
ftr-451	502	5	event	event	NOUN
ftr-451	502	6	in	in	ADP
ftr-451	502	7	horst	horst	PROPN
ftr-451	502	8	was	be	AUX
ftr-451	502	9	the	the	DET
ftr-451	502	10	taxpayer	taxpayer	NOUN
ftr-451	502	11	’s	’s	PART
ftr-451	502	12	disposition	disposition	NOUN
ftr-451	502	13	of	of	ADP
ftr-451	502	14	an	an	DET
ftr-451	502	15	income	income	NOUN
ftr-451	502	16	right	right	ADJ
ftr-451	502	17	.	.	PUNCT
ftr-451	503	1	thus	thus	ADV
ftr-451	503	2	,	,	PUNCT
ftr-451	503	3	the	the	DET
ftr-451	503	4	word	word	NOUN
ftr-451	503	5	“	"	PUNCT
ftr-451	503	6	enjoyment	enjoyment	NOUN
ftr-451	503	7	”	"	PUNCT
ftr-451	503	8	as	as	SCONJ
ftr-451	503	9	used	use	VERB
ftr-451	503	10	in	in	ADP
ftr-451	503	11	horst	horst	PROPN
ftr-451	503	12	can	can	AUX
ftr-451	503	13	not	not	PART
ftr-451	503	14	be	be	AUX
ftr-451	503	15	equated	equate	VERB
ftr-451	503	16	with	with	ADP
ftr-451	503	17	“	"	PUNCT
ftr-451	503	18	utility	utility	NOUN
ftr-451	503	19	”	"	PUNCT
ftr-451	503	20	derived	derive	VERB
ftr-451	503	21	from	from	ADP
ftr-451	503	22	ownership	ownership	NOUN
ftr-451	503	23	.	.	PUNCT
ftr-451	504	1	73	73	NUM
ftr-451	504	2	.	.	PUNCT
ftr-451	505	1	see	see	VERB
ftr-451	505	2	morris	morris	PROPN
ftr-451	505	3	v.	v.	PROPN
ftr-451	505	4	commissioner	commissioner	PROPN
ftr-451	505	5	,	,	PUNCT
ftr-451	505	6	9	9	NUM
ftr-451	505	7	b.t.a	b.t.a	NOUN
ftr-451	505	8	.	.	NOUN
ftr-451	505	9	1273	1273	NUM
ftr-451	505	10	(	(	PUNCT
ftr-451	505	11	1928	1928	NUM
ftr-451	505	12	)	)	PUNCT
ftr-451	505	13	.	.	PUNCT
ftr-451	506	1	704	704	NUM
ftr-451	506	2	florida	florida	PROPN
ftr-451	506	3	tax	tax	NOUN
ftr-451	506	4	review	review	NOUN
ftr-451	506	5	[	[	X
ftr-451	506	6	vol	vol	NOUN
ftr-451	506	7	.	.	PUNCT
ftr-451	507	1	4:10	4:10	NUM
ftr-451	507	2	speculative	speculative	ADJ
ftr-451	507	3	activities	activity	NOUN
ftr-451	507	4	(	(	PUNCT
ftr-451	507	5	with	with	ADP
ftr-451	507	6	or	or	CCONJ
ftr-451	507	7	without	without	ADP
ftr-451	507	8	an	an	DET
ftr-451	507	9	obvious	obvious	ADJ
ftr-451	507	10	personal	personal	ADJ
ftr-451	507	11	-	-	PUNCT
ftr-451	507	12	pleasure	pleasure	NOUN
ftr-451	507	13	flavor	flavor	NOUN
ftr-451	507	14	)	)	PUNCT
ftr-451	507	15	,	,	PUNCT
ftr-451	507	16	such	such	ADJ
ftr-451	507	17	as	as	ADP
ftr-451	507	18	small	small	ADJ
ftr-451	507	19	-	-	PUNCT
ftr-451	507	20	scale	scale	NOUN
ftr-451	507	21	prospecting	prospecting	ADJ
ftr-451	507	22	and	and	CCONJ
ftr-451	507	23	salvage	salvage	NOUN
ftr-451	507	24	operations	operation	NOUN
ftr-451	507	25	,	,	PUNCT
ftr-451	507	26	would	would	AUX
ftr-451	507	27	normally	normally	ADV
ftr-451	507	28	be	be	AUX
ftr-451	507	29	treated	treat	VERB
ftr-451	507	30	as	as	ADP
ftr-451	507	31	for	for	ADP
ftr-451	507	32	-	-	PUNCT
ftr-451	507	33	profit	profit	NOUN
ftr-451	507	34	ventures.74	ventures.74	NOUN
ftr-451	507	35	in	in	ADP
ftr-451	507	36	the	the	DET
ftr-451	507	37	typical	typical	ADJ
ftr-451	507	38	pleasureable	pleasureable	ADJ
ftr-451	507	39	hobby	hobby	NOUN
ftr-451	507	40	activity	activity	NOUN
ftr-451	507	41	involving	involve	VERB
ftr-451	507	42	saleable	saleable	ADJ
ftr-451	507	43	selfobtained	selfobtaine	VERB
ftr-451	507	44	property	property	NOUN
ftr-451	507	45	,	,	PUNCT
ftr-451	507	46	it	it	PRON
ftr-451	507	47	is	be	AUX
ftr-451	507	48	likely	likely	ADJ
ftr-451	507	49	that	that	SCONJ
ftr-451	507	50	the	the	DET
ftr-451	507	51	costs	cost	NOUN
ftr-451	507	52	of	of	ADP
ftr-451	507	53	pursuing	pursue	VERB
ftr-451	507	54	the	the	DET
ftr-451	507	55	activity	activity	NOUN
ftr-451	507	56	will	will	AUX
ftr-451	507	57	exceed	exceed	VERB
ftr-451	507	58	the	the	DET
ftr-451	507	59	value	value	NOUN
ftr-451	507	60	of	of	ADP
ftr-451	507	61	the	the	DET
ftr-451	507	62	product	product	NOUN
ftr-451	507	63	or	or	CCONJ
ftr-451	507	64	harvest	harvest	NOUN
ftr-451	507	65	.	.	PUNCT
ftr-451	508	1	hobbies	hobby	NOUN
ftr-451	508	2	like	like	ADP
ftr-451	508	3	hunting	hunting	NOUN
ftr-451	508	4	,	,	PUNCT
ftr-451	508	5	fishing	fishing	NOUN
ftr-451	508	6	,	,	PUNCT
ftr-451	508	7	photography	photography	NOUN
ftr-451	508	8	,	,	PUNCT
ftr-451	508	9	casual	casual	ADJ
ftr-451	508	10	production	production	NOUN
ftr-451	508	11	of	of	ADP
ftr-451	508	12	arts	art	NOUN
ftr-451	508	13	and	and	CCONJ
ftr-451	508	14	crafts	craft	NOUN
ftr-451	508	15	,	,	PUNCT
ftr-451	508	16	rock	rock	NOUN
ftr-451	508	17	hounding	hounding	NOUN
ftr-451	508	18	,	,	PUNCT
ftr-451	508	19	butterfly	butterfly	NOUN
ftr-451	508	20	collecting	collecting	NOUN
ftr-451	508	21	,	,	PUNCT
ftr-451	508	22	etc	etc	X
ftr-451	508	23	.	.	X
ftr-451	508	24	,	,	PUNCT
ftr-451	508	25	entail	entail	VERB
ftr-451	508	26	significant	significant	ADJ
ftr-451	508	27	costs	cost	NOUN
ftr-451	508	28	that	that	SCONJ
ftr-451	508	29	in	in	ADP
ftr-451	508	30	most	most	ADJ
ftr-451	508	31	cases	case	NOUN
ftr-451	508	32	would	would	AUX
ftr-451	508	33	exceed	exceed	VERB
ftr-451	508	34	the	the	DET
ftr-451	508	35	net	net	ADJ
ftr-451	508	36	market	market	NOUN
ftr-451	508	37	value	value	NOUN
ftr-451	508	38	of	of	ADP
ftr-451	508	39	the	the	DET
ftr-451	508	40	harvest	harvest	NOUN
ftr-451	508	41	.	.	PUNCT
ftr-451	509	1	the	the	DET
ftr-451	509	2	excess	excess	NOUN
ftr-451	509	3	of	of	ADP
ftr-451	509	4	hobby	hobby	ADJ
ftr-451	509	5	-	-	PUNCT
ftr-451	509	6	activity	activity	NOUN
ftr-451	509	7	deductions	deduction	NOUN
ftr-451	509	8	over	over	ADP
ftr-451	509	9	realized	realize	VERB
ftr-451	509	10	hobbyactivity	hobbyactivity	NOUN
ftr-451	509	11	gross	gross	ADJ
ftr-451	509	12	income	income	NOUN
ftr-451	509	13	is	be	AUX
ftr-451	509	14	currently	currently	ADV
ftr-451	509	15	disallowed	disallow	VERB
ftr-451	509	16	under	under	ADP
ftr-451	509	17	internal	internal	ADJ
ftr-451	509	18	revenue	revenue	NOUN
ftr-451	509	19	code	code	NOUN
ftr-451	509	20	section	section	NOUN
ftr-451	509	21	183(a	183(a	NUM
ftr-451	509	22	)	)	PUNCT
ftr-451	509	23	.	.	PUNCT
ftr-451	510	1	where	where	SCONJ
ftr-451	510	2	the	the	DET
ftr-451	510	3	self	self	NOUN
ftr-451	510	4	-	-	PUNCT
ftr-451	510	5	obtained	obtain	VERB
ftr-451	510	6	property	property	NOUN
ftr-451	510	7	is	be	AUX
ftr-451	510	8	never	never	ADV
ftr-451	510	9	sold	sell	VERB
ftr-451	510	10	,	,	PUNCT
ftr-451	510	11	there	there	PRON
ftr-451	510	12	would	would	AUX
ftr-451	510	13	be	be	AUX
ftr-451	510	14	no	no	DET
ftr-451	510	15	need	need	NOUN
ftr-451	510	16	to	to	PART
ftr-451	510	17	account	account	VERB
ftr-451	510	18	for	for	ADP
ftr-451	510	19	disallowed	disallow	VERB
ftr-451	510	20	costs	cost	NOUN
ftr-451	510	21	.	.	PUNCT
ftr-451	511	1	however	however	ADV
ftr-451	511	2	,	,	PUNCT
ftr-451	511	3	a	a	DET
ftr-451	511	4	deemed	deem	VERB
ftr-451	511	5	-	-	PUNCT
ftr-451	511	6	realization	realization	NOUN
ftr-451	511	7	rule	rule	NOUN
ftr-451	511	8	would	would	AUX
ftr-451	511	9	require	require	VERB
ftr-451	511	10	taxpayers	taxpayer	NOUN
ftr-451	511	11	to	to	PART
ftr-451	511	12	account	account	VERB
ftr-451	511	13	for	for	ADP
ftr-451	511	14	costs	cost	NOUN
ftr-451	511	15	at	at	ADP
ftr-451	511	16	the	the	DET
ftr-451	511	17	time	time	NOUN
ftr-451	511	18	of	of	ADP
ftr-451	511	19	completion	completion	NOUN
ftr-451	511	20	.	.	PUNCT
ftr-451	512	1	but	but	CCONJ
ftr-451	512	2	,	,	PUNCT
ftr-451	512	3	if	if	SCONJ
ftr-451	512	4	proper	proper	ADJ
ftr-451	512	5	accounting	accounting	NOUN
ftr-451	512	6	showed	show	VERB
ftr-451	512	7	a	a	DET
ftr-451	512	8	loss	loss	NOUN
ftr-451	512	9	(	(	PUNCT
ftr-451	512	10	which	which	PRON
ftr-451	512	11	would	would	AUX
ftr-451	512	12	usually	usually	ADV
ftr-451	512	13	be	be	AUX
ftr-451	512	14	the	the	DET
ftr-451	512	15	case	case	NOUN
ftr-451	512	16	)	)	PUNCT
ftr-451	512	17	,	,	PUNCT
ftr-451	512	18	the	the	DET
ftr-451	512	19	exercise	exercise	NOUN
ftr-451	512	20	would	would	AUX
ftr-451	512	21	be	be	AUX
ftr-451	512	22	pointless	pointless	ADJ
ftr-451	512	23	.	.	PUNCT
ftr-451	513	1	in	in	ADP
ftr-451	513	2	short	short	ADJ
ftr-451	513	3	,	,	PUNCT
ftr-451	513	4	a	a	DET
ftr-451	513	5	deemed	deem	VERB
ftr-451	513	6	-	-	PUNCT
ftr-451	513	7	realization	realization	NOUN
ftr-451	513	8	rule	rule	NOUN
ftr-451	513	9	would	would	AUX
ftr-451	513	10	impose	impose	VERB
ftr-451	513	11	burdensome	burdensome	ADJ
ftr-451	513	12	and	and	CCONJ
ftr-451	513	13	unnecessary	unnecessary	ADJ
ftr-451	513	14	administrative	administrative	ADJ
ftr-451	513	15	costs	cost	NOUN
ftr-451	513	16	.	.	PUNCT
ftr-451	514	1	75	75	NUM
ftr-451	514	2	it	it	PRON
ftr-451	514	3	is	be	AUX
ftr-451	514	4	true	true	ADJ
ftr-451	514	5	that	that	SCONJ
ftr-451	514	6	optimal	optimal	ADJ
ftr-451	514	7	taxation	taxation	NOUN
ftr-451	514	8	theory	theory	NOUN
ftr-451	514	9	suggests	suggest	VERB
ftr-451	514	10	that	that	SCONJ
ftr-451	514	11	activities	activity	NOUN
ftr-451	514	12	undertaken	undertake	VERB
ftr-451	514	13	for	for	ADP
ftr-451	514	14	personal	personal	ADJ
ftr-451	514	15	motives	motive	NOUN
ftr-451	514	16	(	(	PUNCT
ftr-451	514	17	true	true	ADJ
ftr-451	514	18	hobby	hobby	NOUN
ftr-451	514	19	activities	activity	NOUN
ftr-451	514	20	)	)	PUNCT
ftr-451	514	21	can	can	AUX
ftr-451	514	22	be	be	AUX
ftr-451	514	23	taxed	tax	VERB
ftr-451	514	24	more	more	ADV
ftr-451	514	25	heavily	heavily	ADV
ftr-451	514	26	than	than	ADP
ftr-451	514	27	gain	gain	NOUN
ftr-451	514	28	-	-	PUNCT
ftr-451	514	29	seeking	seek	VERB
ftr-451	514	30	activities	activity	NOUN
ftr-451	514	31	,	,	PUNCT
ftr-451	514	32	since	since	SCONJ
ftr-451	514	33	the	the	DET
ftr-451	514	34	former	former	ADJ
ftr-451	514	35	are	be	AUX
ftr-451	514	36	more	more	ADV
ftr-451	514	37	inelastic	inelastic	ADJ
ftr-451	514	38	than	than	ADP
ftr-451	514	39	the	the	DET
ftr-451	514	40	latter	latter	ADJ
ftr-451	514	41	.	.	PUNCT
ftr-451	515	1	but	but	CCONJ
ftr-451	515	2	,	,	PUNCT
ftr-451	515	3	of	of	ADP
ftr-451	515	4	course	course	NOUN
ftr-451	515	5	,	,	PUNCT
ftr-451	515	6	the	the	DET
ftr-451	515	7	borderline	borderline	NOUN
ftr-451	515	8	between	between	ADP
ftr-451	515	9	hobby	hobby	NOUN
ftr-451	515	10	and	and	CCONJ
ftr-451	515	11	for	for	ADP
ftr-451	515	12	-	-	PUNCT
ftr-451	515	13	profit	profit	NOUN
ftr-451	515	14	activities	activity	NOUN
ftr-451	515	15	is	be	AUX
ftr-451	515	16	often	often	ADV
ftr-451	515	17	difficult	difficult	ADJ
ftr-451	515	18	to	to	PART
ftr-451	515	19	draw	draw	VERB
ftr-451	515	20	.	.	PUNCT
ftr-451	516	1	speculative	speculative	ADJ
ftr-451	516	2	ventures	venture	NOUN
ftr-451	516	3	may	may	AUX
ftr-451	516	4	fall	fall	VERB
ftr-451	516	5	on	on	ADP
ftr-451	516	6	the	the	DET
ftr-451	516	7	for	for	ADP
ftr-451	516	8	-	-	PUNCT
ftr-451	516	9	profit	profit	NOUN
ftr-451	516	10	side	side	NOUN
ftr-451	516	11	of	of	ADP
ftr-451	516	12	the76	the76	ADJ
ftr-451	516	13	line	line	NOUN
ftr-451	516	14	despite	despite	SCONJ
ftr-451	516	15	repeated	repeat	VERB
ftr-451	516	16	failures	failure	NOUN
ftr-451	516	17	,	,	PUNCT
ftr-451	516	18	as	as	SCONJ
ftr-451	516	19	do	do	VERB
ftr-451	516	20	activities	activity	NOUN
ftr-451	516	21	that	that	PRON
ftr-451	516	22	actually	actually	ADV
ftr-451	516	23	produce	produce	VERB
ftr-451	516	24	a	a	DET
ftr-451	516	25	profit	profit	NOUN
ftr-451	516	26	.	.	PUNCT
ftr-451	517	1	77	77	NUM
ftr-451	517	2	78	78	NUM
ftr-451	517	3	mark	mark	NOUN
ftr-451	517	4	-	-	PUNCT
ftr-451	517	5	to	to	ADP
ftr-451	517	6	-	-	PUNCT
ftr-451	517	7	market	market	NOUN
ftr-451	517	8	taxation	taxation	NOUN
ftr-451	517	9	of	of	ADP
ftr-451	517	10	profitable	profitable	ADJ
ftr-451	517	11	outcomes	outcome	NOUN
ftr-451	517	12	from	from	ADP
ftr-451	517	13	marginal	marginal	ADJ
ftr-451	517	14	activities	activity	NOUN
ftr-451	517	15	would	would	AUX
ftr-451	517	16	be	be	AUX
ftr-451	517	17	inferior	inferior	ADJ
ftr-451	517	18	,	,	PUNCT
ftr-451	517	19	because	because	SCONJ
ftr-451	517	20	of	of	ADP
ftr-451	517	21	difficulties	difficulty	NOUN
ftr-451	517	22	in	in	ADP
ftr-451	517	23	enforcement	enforcement	NOUN
ftr-451	517	24	,	,	PUNCT
ftr-451	517	25	to	to	ADP
ftr-451	517	26	permanently	permanently	ADV
ftr-451	517	27	disallowing	disallow	VERB
ftr-451	517	28	not	not	PART
ftr-451	517	29	only	only	ADV
ftr-451	517	30	the	the	DET
ftr-451	517	31	net	net	ADJ
ftr-451	517	32	losses	loss	NOUN
ftr-451	517	33	from	from	ADP
ftr-451	517	34	such	such	ADJ
ftr-451	517	35	activities	activity	NOUN
ftr-451	517	36	,	,	PUNCT
ftr-451	517	37	as	as	SCONJ
ftr-451	517	38	is	be	AUX
ftr-451	517	39	currently	currently	ADV
ftr-451	517	40	the	the	DET
ftr-451	517	41	case	case	NOUN
ftr-451	517	42	under	under	ADP
ftr-451	517	43	section	section	NOUN
ftr-451	517	44	183(a	183(a	NUM
ftr-451	517	45	)	)	PUNCT
ftr-451	517	46	,	,	PUNCT
ftr-451	517	47	but	but	CCONJ
ftr-451	517	48	also	also	ADV
ftr-451	517	49	disallowing	disallow	VERB
ftr-451	517	50	the	the	DET
ftr-451	517	51	deductions	deduction	NOUN
ftr-451	517	52	that	that	PRON
ftr-451	517	53	are	be	AUX
ftr-451	517	54	currently	currently	ADV
ftr-451	517	55	allowed	allow	VERB
ftr-451	517	56	by	by	ADP
ftr-451	517	57	section	section	NOUN
ftr-451	517	58	183(b)(2	183(b)(2	NUM
ftr-451	517	59	)	)	PUNCT
ftr-451	517	60	.	.	PUNCT
ftr-451	518	1	in	in	ADP
ftr-451	518	2	conclusion	conclusion	NOUN
ftr-451	518	3	,	,	PUNCT
ftr-451	518	4	there	there	PRON
ftr-451	518	5	are	be	VERB
ftr-451	518	6	reasonable	reasonable	ADJ
ftr-451	518	7	arguments	argument	NOUN
ftr-451	518	8	for	for	ADP
ftr-451	518	9	the	the	DET
ftr-451	518	10	position	position	NOUN
ftr-451	518	11	that	that	PRON
ftr-451	518	12	,	,	PUNCT
ftr-451	518	13	in	in	ADP
ftr-451	518	14	a	a	DET
ftr-451	518	15	realization	realization	NOUN
ftr-451	518	16	system	system	NOUN
ftr-451	518	17	,	,	PUNCT
ftr-451	518	18	self	self	NOUN
ftr-451	518	19	-	-	PUNCT
ftr-451	518	20	created	create	VERB
ftr-451	518	21	(	(	PUNCT
ftr-451	518	22	and	and	CCONJ
ftr-451	518	23	taken	take	VERB
ftr-451	518	24	)	)	PUNCT
ftr-451	518	25	objects	object	NOUN
ftr-451	518	26	should	should	AUX
ftr-451	518	27	not	not	PART
ftr-451	518	28	be	be	AUX
ftr-451	518	29	treated	treat	VERB
ftr-451	518	30	as	as	ADP
ftr-451	518	31	giving	give	VERB
ftr-451	518	32	rise	rise	NOUN
ftr-451	518	33	to	to	ADP
ftr-451	518	34	gross	gross	ADJ
ftr-451	518	35	income	income	NOUN
ftr-451	518	36	until	until	ADP
ftr-451	518	37	sale	sale	NOUN
ftr-451	518	38	,	,	PUNCT
ftr-451	518	39	etc	etc	X
ftr-451	518	40	.	.	X
ftr-451	519	1	that	that	PRON
ftr-451	519	2	is	be	AUX
ftr-451	519	3	certainly	certainly	ADV
ftr-451	519	4	the	the	DET
ftr-451	519	5	rule	rule	NOUN
ftr-451	519	6	of	of	ADP
ftr-451	519	7	positive	positive	ADJ
ftr-451	519	8	law	law	NOUN
ftr-451	519	9	.	.	PUNCT
ftr-451	520	1	74	74	NUM
ftr-451	520	2	.	.	PUNCT
ftr-451	521	1	see	see	VERB
ftr-451	521	2	regs	reg	NOUN
ftr-451	521	3	.	.	PUNCT
ftr-451	522	1	§	§	PROPN
ftr-451	522	2	1.183	1.183	NUM
ftr-451	522	3	-	-	SYM
ftr-451	522	4	2(a	2(a	NUM
ftr-451	522	5	)	)	PUNCT
ftr-451	522	6	(	(	PUNCT
ftr-451	522	7	“	"	PUNCT
ftr-451	522	8	small	small	ADJ
ftr-451	522	9	chance	chance	NOUN
ftr-451	522	10	of	of	ADP
ftr-451	522	11	making	make	VERB
ftr-451	522	12	a	a	DET
ftr-451	522	13	large	large	ADJ
ftr-451	522	14	profit	profit	NOUN
ftr-451	522	15	”	"	PUNCT
ftr-451	522	16	is	be	AUX
ftr-451	522	17	consistent	consistent	ADJ
ftr-451	522	18	with	with	ADP
ftr-451	522	19	objective	objective	NOUN
ftr-451	522	20	of	of	ADP
ftr-451	522	21	making	make	VERB
ftr-451	522	22	a	a	DET
ftr-451	522	23	profit	profit	NOUN
ftr-451	522	24	)	)	PUNCT
ftr-451	522	25	.	.	PUNCT
ftr-451	523	1	75	75	NUM
ftr-451	523	2	.	.	PUNCT
ftr-451	524	1	cf	cf	INTJ
ftr-451	524	2	.	.	PUNCT
ftr-451	525	1	irc	irc	PROPN
ftr-451	525	2	§	§	PROPN
ftr-451	525	3	263a(h	263a(h	PROPN
ftr-451	525	4	)	)	PUNCT
ftr-451	525	5	(	(	PUNCT
ftr-451	525	6	waiving	waive	VERB
ftr-451	525	7	capitalization	capitalization	NOUN
ftr-451	525	8	rules	rule	NOUN
ftr-451	525	9	for	for	ADP
ftr-451	525	10	free	free	ADJ
ftr-451	525	11	-	-	PUNCT
ftr-451	525	12	lance	lance	NOUN
ftr-451	525	13	authors	author	NOUN
ftr-451	525	14	,	,	PUNCT
ftr-451	525	15	artists	artist	NOUN
ftr-451	525	16	,	,	PUNCT
ftr-451	525	17	and	and	CCONJ
ftr-451	525	18	photographers	photographer	NOUN
ftr-451	525	19	)	)	PUNCT
ftr-451	525	20	.	.	PUNCT
ftr-451	526	1	in	in	ADP
ftr-451	526	2	addition	addition	NOUN
ftr-451	526	3	,	,	PUNCT
ftr-451	526	4	in	in	ADP
ftr-451	526	5	some	some	PRON
ftr-451	526	6	of	of	ADP
ftr-451	526	7	these	these	DET
ftr-451	526	8	situations	situation	NOUN
ftr-451	526	9	,	,	PUNCT
ftr-451	526	10	such	such	ADJ
ftr-451	526	11	as	as	ADP
ftr-451	526	12	amateur	amateur	ADJ
ftr-451	526	13	art	art	NOUN
ftr-451	526	14	and	and	CCONJ
ftr-451	526	15	crafts	craft	NOUN
ftr-451	526	16	,	,	PUNCT
ftr-451	526	17	the	the	DET
ftr-451	526	18	value	value	NOUN
ftr-451	526	19	would	would	AUX
ftr-451	526	20	be	be	AUX
ftr-451	526	21	very	very	ADV
ftr-451	526	22	low	low	ADJ
ftr-451	526	23	since	since	SCONJ
ftr-451	526	24	there	there	PRON
ftr-451	526	25	would	would	AUX
ftr-451	526	26	be	be	AUX
ftr-451	526	27	no	no	DET
ftr-451	526	28	established	establish	VERB
ftr-451	526	29	market	market	NOUN
ftr-451	526	30	for	for	ADP
ftr-451	526	31	the	the	DET
ftr-451	526	32	items	item	NOUN
ftr-451	526	33	.	.	PUNCT
ftr-451	527	1	76	76	NUM
ftr-451	527	2	.	.	PUNCT
ftr-451	528	1	see	see	VERB
ftr-451	528	2	regs	reg	NOUN
ftr-451	528	3	.	.	PUNCT
ftr-451	529	1	§	§	PROPN
ftr-451	529	2	1.183	1.183	NUM
ftr-451	529	3	-	-	SYM
ftr-451	529	4	2	2	NUM
ftr-451	529	5	.	.	PUNCT
ftr-451	530	1	the	the	DET
ftr-451	530	2	case	case	NOUN
ftr-451	530	3	outcomes	outcome	NOUN
ftr-451	530	4	under	under	ADP
ftr-451	530	5	irc	irc	PROPN
ftr-451	530	6	§	§	PROPN
ftr-451	530	7	183(c	183(c	PROPN
ftr-451	530	8	)	)	PUNCT
ftr-451	530	9	show	show	VERB
ftr-451	530	10	no	no	DET
ftr-451	530	11	consistent	consistent	ADJ
ftr-451	530	12	pattern	pattern	NOUN
ftr-451	530	13	.	.	PUNCT
ftr-451	531	1	compare	compare	VERB
ftr-451	531	2	nickerson	nickerson	PROPN
ftr-451	531	3	v.	v.	PROPN
ftr-451	531	4	commissioner	commissioner	PROPN
ftr-451	531	5	,	,	PUNCT
ftr-451	531	6	700	700	NUM
ftr-451	531	7	f.2d	f.2d	ADP
ftr-451	531	8	402	402	NUM
ftr-451	531	9	(	(	PUNCT
ftr-451	531	10	7	7	NUM
ftr-451	531	11	cir	cir	NOUN
ftr-451	531	12	.	.	PUNCT
ftr-451	531	13	1983	1983	NUM
ftr-451	531	14	)	)	PUNCT
ftr-451	532	1	(	(	PUNCT
ftr-451	532	2	weekend	weekend	NOUN
ftr-451	532	3	farmer	farmer	NOUN
ftr-451	532	4	heldth	heldth	ADV
ftr-451	532	5	to	to	PART
ftr-451	532	6	be	be	AUX
ftr-451	532	7	in	in	ADP
ftr-451	532	8	for	for	ADP
ftr-451	532	9	-	-	PUNCT
ftr-451	532	10	profit	profit	NOUN
ftr-451	532	11	activity	activity	NOUN
ftr-451	532	12	)	)	PUNCT
ftr-451	532	13	;	;	PUNCT
ftr-451	532	14	golanty	golanty	NOUN
ftr-451	532	15	v.	v.	PROPN
ftr-451	532	16	commissioner	commissioner	NOUN
ftr-451	532	17	,	,	PUNCT
ftr-451	532	18	72	72	NUM
ftr-451	532	19	t.c	t.c	NOUN
ftr-451	532	20	.	.	PROPN
ftr-451	532	21	411	411	NUM
ftr-451	532	22	(	(	PUNCT
ftr-451	532	23	1979	1979	NUM
ftr-451	532	24	)	)	PUNCT
ftr-451	532	25	,	,	PUNCT
ftr-451	532	26	aff’d	aff’d	VERB
ftr-451	532	27	647	647	NUM
ftr-451	532	28	f.2d	f.2d	NUM
ftr-451	532	29	170	170	NUM
ftr-451	532	30	(	(	PUNCT
ftr-451	532	31	9	9	NUM
ftr-451	532	32	cir	cir	NOUN
ftr-451	532	33	.	.	PROPN
ftr-451	532	34	1981	1981	NUM
ftr-451	532	35	)	)	PUNCT
ftr-451	533	1	(	(	PUNCT
ftr-451	533	2	opposite	opposite	ADJ
ftr-451	533	3	result	result	NOUN
ftr-451	533	4	)	)	PUNCT
ftr-451	533	5	;	;	PUNCT
ftr-451	533	6	hawkins	hawkins	PROPN
ftr-451	533	7	v.	v.	PROPN
ftr-451	533	8	commissioner	commissioner	PROPN
ftr-451	533	9	,	,	PUNCT
ftr-451	534	1	38	38	NUM
ftr-451	534	2	t.c	t.c	PROPN
ftr-451	534	3	.	.	PROPN
ftr-451	534	4	memo	memo	NOUN
ftr-451	534	5	(	(	PUNCT
ftr-451	534	6	cch	cch	PROPN
ftr-451	534	7	)	)	PUNCT
ftr-451	534	8	469	469	NUM
ftr-451	534	9	(	(	PUNCT
ftr-451	534	10	1979),th	1979),th	NUM
ftr-451	534	11	aff’d	aff’d	VERB
ftr-451	534	12	without	without	ADP
ftr-451	534	13	opinion	opinion	NOUN
ftr-451	534	14	,	,	PUNCT
ftr-451	534	15	652	652	NUM
ftr-451	534	16	f.2d	f.2d	NUM
ftr-451	534	17	62	62	NUM
ftr-451	534	18	(	(	PUNCT
ftr-451	534	19	9	9	NUM
ftr-451	534	20	cir.1981	cir.1981	NOUN
ftr-451	534	21	)	)	PUNCT
ftr-451	534	22	(	(	PUNCT
ftr-451	534	23	legal	legal	ADJ
ftr-451	534	24	secretary	secretary	NOUN
ftr-451	534	25	writing	write	VERB
ftr-451	534	26	a	a	DET
ftr-451	534	27	book	book	NOUN
ftr-451	534	28	of	of	ADP
ftr-451	534	29	verse	verse	NOUN
ftr-451	534	30	held	hold	VERB
ftr-451	534	31	toth	toth	PROPN
ftr-451	534	32	be	be	AUX
ftr-451	534	33	in	in	ADP
ftr-451	534	34	not	not	PART
ftr-451	534	35	-	-	PUNCT
ftr-451	534	36	for	for	ADP
ftr-451	534	37	-	-	PUNCT
ftr-451	534	38	profit	profit	NOUN
ftr-451	534	39	activity	activity	NOUN
ftr-451	534	40	)	)	PUNCT
ftr-451	534	41	.	.	PUNCT
ftr-451	535	1	77	77	NUM
ftr-451	535	2	.	.	PUNCT
ftr-451	536	1	see	see	VERB
ftr-451	536	2	supra	supra	PROPN
ftr-451	536	3	note	note	PROPN
ftr-451	536	4	74	74	NUM
ftr-451	536	5	.	.	PUNCT
ftr-451	536	6	78	78	NUM
ftr-451	536	7	.	.	PUNCT
ftr-451	537	1	see	see	VERB
ftr-451	537	2	irc	irc	ADV
ftr-451	537	3	§	§	PROPN
ftr-451	537	4	183(d	183(d	PROPN
ftr-451	537	5	)	)	PUNCT
ftr-451	537	6	&	&	CCONJ
ftr-451	537	7	(	(	PUNCT
ftr-451	537	8	e	e	NOUN
ftr-451	537	9	)	)	PUNCT
ftr-451	537	10	;	;	PUNCT
ftr-451	537	11	regs	reg	NOUN
ftr-451	537	12	.	.	PUNCT
ftr-451	538	1	§	§	PROPN
ftr-451	538	2	1.183	1.183	NUM
ftr-451	538	3	-	-	SYM
ftr-451	538	4	2(b)(6	2(b)(6	NUM
ftr-451	538	5	)	)	PUNCT
ftr-451	538	6	.	.	PUNCT
ftr-451	539	1	2000	2000	NUM
ftr-451	539	2	]	]	PUNCT
ftr-451	540	1	applying	apply	VERB
ftr-451	540	2	the	the	DET
ftr-451	540	3	“	"	PUNCT
ftr-451	540	4	claim	claim	NOUN
ftr-451	540	5	of	of	ADP
ftr-451	540	6	right	right	ADJ
ftr-451	540	7	doctrine	doctrine	NOUN
ftr-451	540	8	”	"	PUNCT
ftr-451	540	9	to	to	PART
ftr-451	540	10	found	find	VERB
ftr-451	540	11	objects	object	NOUN
ftr-451	540	12	705	705	NUM
ftr-451	540	13	3	3	NUM
ftr-451	540	14	.	.	PUNCT
ftr-451	541	1	true	true	ADJ
ftr-451	541	2	windfalls	windfall	NOUN
ftr-451	541	3	the	the	DET
ftr-451	541	4	term	term	NOUN
ftr-451	541	5	“	"	PUNCT
ftr-451	541	6	windfall	windfall	NOUN
ftr-451	541	7	gains	gain	NOUN
ftr-451	541	8	”	"	PUNCT
ftr-451	541	9	is	be	AUX
ftr-451	541	10	somewhat	somewhat	ADV
ftr-451	541	11	redundant	redundant	ADJ
ftr-451	541	12	:	:	PUNCT
ftr-451	541	13	since	since	SCONJ
ftr-451	541	14	obtaining	obtain	VERB
ftr-451	541	15	a	a	DET
ftr-451	541	16	windfall	windfall	NOUN
ftr-451	541	17	(	(	PUNCT
ftr-451	541	18	by	by	ADP
ftr-451	541	19	definition	definition	NOUN
ftr-451	541	20	)	)	PUNCT
ftr-451	541	21	entails	entail	VERB
ftr-451	541	22	no	no	DET
ftr-451	541	23	significant	significant	ADJ
ftr-451	541	24	investment	investment	NOUN
ftr-451	541	25	or	or	CCONJ
ftr-451	541	26	effort	effort	NOUN
ftr-451	541	27	,	,	PUNCT
ftr-451	541	28	the	the	DET
ftr-451	541	29	result	result	NOUN
ftr-451	541	30	must	must	AUX
ftr-451	541	31	be	be	AUX
ftr-451	541	32	an	an	DET
ftr-451	541	33	“	"	PUNCT
ftr-451	541	34	instant	instant	NOUN
ftr-451	541	35	”	"	PUNCT
ftr-451	541	36	in	in	ADP
ftr-451	541	37	-	-	PUNCT
ftr-451	541	38	kind	kind	NOUN
ftr-451	541	39	gain	gain	NOUN
ftr-451	541	40	that	that	PRON
ftr-451	541	41	suffers	suffer	VERB
ftr-451	541	42	no	no	DET
ftr-451	541	43	doctrinal	doctrinal	ADJ
ftr-451	541	44	impediment	impediment	NOUN
ftr-451	541	45	to	to	ADP
ftr-451	541	46	being	be	AUX
ftr-451	541	47	treated	treat	VERB
ftr-451	541	48	as	as	ADP
ftr-451	541	49	gross	gross	ADJ
ftr-451	541	50	income	income	NOUN
ftr-451	541	51	.	.	PUNCT
ftr-451	542	1	that	that	PRON
ftr-451	542	2	is	is	ADV
ftr-451	542	3	,	,	PUNCT
ftr-451	542	4	the	the	DET
ftr-451	542	5	windfall	windfall	NOUN
ftr-451	542	6	gain	gain	NOUN
ftr-451	542	7	is	be	AUX
ftr-451	542	8	not	not	PART
ftr-451	542	9	(	(	PUNCT
ftr-451	542	10	nor	nor	CCONJ
ftr-451	542	11	analogous	analogous	ADJ
ftr-451	542	12	to)79	to)79	NOUN
ftr-451	542	13	unrealized	unrealized	ADJ
ftr-451	542	14	appreciation	appreciation	NOUN
ftr-451	542	15	.	.	PUNCT
ftr-451	543	1	nor	nor	CCONJ
ftr-451	543	2	are	be	AUX
ftr-451	543	3	windfall	windfall	PRON
ftr-451	543	4	accessions	accession	NOUN
ftr-451	543	5	to	to	ADP
ftr-451	543	6	wealth	wealth	NOUN
ftr-451	543	7	“	"	PUNCT
ftr-451	543	8	imputed	impute	VERB
ftr-451	543	9	income	income	NOUN
ftr-451	543	10	”	"	PUNCT
ftr-451	543	11	as	as	SCONJ
ftr-451	543	12	that	that	DET
ftr-451	543	13	term	term	NOUN
ftr-451	543	14	is	be	AUX
ftr-451	543	15	usually	usually	ADV
ftr-451	543	16	used	use	VERB
ftr-451	543	17	,	,	PUNCT
ftr-451	543	18	i.e.	i.e.	X
ftr-451	543	19	,	,	PUNCT
ftr-451	543	20	in	in	ADP
ftr-451	543	21	the	the	DET
ftr-451	543	22	sense	sense	NOUN
ftr-451	543	23	of	of	ADP
ftr-451	543	24	income	income	NOUN
ftr-451	543	25	from	from	ADP
ftr-451	543	26	self	self	NOUN
ftr-451	543	27	-	-	PUNCT
ftr-451	543	28	provided	provide	VERB
ftr-451	543	29	services	service	NOUN
ftr-451	543	30	or	or	CCONJ
ftr-451	543	31	selfowned	selfowne	VERB
ftr-451	543	32	personal	personal	ADJ
ftr-451	543	33	-	-	PUNCT
ftr-451	543	34	use	use	NOUN
ftr-451	543	35	assets	asset	NOUN
ftr-451	543	36	.	.	PUNCT
ftr-451	544	1	indeed	indeed	ADV
ftr-451	544	2	,	,	PUNCT
ftr-451	544	3	imputed	impute	VERB
ftr-451	544	4	income	income	NOUN
ftr-451	544	5	,	,	PUNCT
ftr-451	544	6	whether	whether	SCONJ
ftr-451	544	7	meaning	mean	VERB
ftr-451	544	8	a	a	DET
ftr-451	544	9	“	"	PUNCT
ftr-451	544	10	flow80	flow80	NOUN
ftr-451	544	11	of	of	ADP
ftr-451	544	12	satisfactions	satisfaction	NOUN
ftr-451	544	13	”	"	PUNCT
ftr-451	544	14	or	or	CCONJ
ftr-451	544	15	as	as	ADP
ftr-451	544	16	“	"	PUNCT
ftr-451	544	17	hypothetical	hypothetical	ADJ
ftr-451	544	18	market	market	NOUN
ftr-451	544	19	income	income	NOUN
ftr-451	544	20	”	"	PUNCT
ftr-451	544	21	is	be	AUX
ftr-451	544	22	distinct	distinct	ADJ
ftr-451	544	23	from	from	ADP
ftr-451	544	24	material	material	ADJ
ftr-451	544	25	wealth	wealth	NOUN
ftr-451	544	26	.	.	PUNCT
ftr-451	545	1	there	there	PRON
ftr-451	545	2	is	be	VERB
ftr-451	545	3	no	no	DET
ftr-451	545	4	categorical	categorical	ADJ
ftr-451	545	5	doctrinal	doctrinal	ADJ
ftr-451	545	6	exclusion	exclusion	NOUN
ftr-451	545	7	for	for	ADP
ftr-451	545	8	“	"	PUNCT
ftr-451	545	9	nonmarket	nonmarket	NOUN
ftr-451	545	10	transactions	transaction	NOUN
ftr-451	545	11	.	.	PUNCT
ftr-451	545	12	”	"	PUNCT
ftr-451	546	1	at	at	ADP
ftr-451	546	2	the	the	DET
ftr-451	546	3	level	level	NOUN
ftr-451	546	4	of	of	ADP
ftr-451	546	5	theory	theory	NOUN
ftr-451	546	6	,	,	PUNCT
ftr-451	546	7	the	the	DET
ftr-451	546	8	“	"	PUNCT
ftr-451	546	9	market	market	NOUN
ftr-451	546	10	transaction	transaction	NOUN
ftr-451	546	11	”	"	PUNCT
ftr-451	546	12	idea	idea	NOUN
ftr-451	546	13	does	do	VERB
ftr-451	546	14	not81	not81	PROPN
ftr-451	546	15	rule	rule	VERB
ftr-451	546	16	out	out	ADP
ftr-451	546	17	taxing	tax	VERB
ftr-451	546	18	clear	clear	ADJ
ftr-451	546	19	accessions	accession	NOUN
ftr-451	546	20	to	to	ADP
ftr-451	546	21	wealth	wealth	NOUN
ftr-451	546	22	,	,	PUNCT
ftr-451	546	23	regardless	regardless	ADV
ftr-451	546	24	of	of	ADP
ftr-451	546	25	source	source	NOUN
ftr-451	546	26	.	.	PUNCT
ftr-451	547	1	unlike	unlike	ADP
ftr-451	547	2	psychic82	psychic82	NOUN
ftr-451	547	3	benefits	benefit	NOUN
ftr-451	547	4	and	and	CCONJ
ftr-451	547	5	imputed	impute	VERB
ftr-451	547	6	income	income	NOUN
ftr-451	547	7	,	,	PUNCT
ftr-451	547	8	in	in	ADP
ftr-451	547	9	-	-	PUNCT
ftr-451	547	10	kind	kind	NOUN
ftr-451	547	11	windfalls	windfall	NOUN
ftr-451	547	12	do	do	AUX
ftr-451	547	13	not	not	PART
ftr-451	547	14	pose	pose	VERB
ftr-451	547	15	any	any	DET
ftr-451	547	16	unique	unique	ADJ
ftr-451	547	17	valuation	valuation	NOUN
ftr-451	547	18	problem	problem	NOUN
ftr-451	547	19	.	.	PUNCT
ftr-451	548	1	moreover	moreover	ADV
ftr-451	548	2	,	,	PUNCT
ftr-451	548	3	the	the	DET
ftr-451	548	4	concept	concept	NOUN
ftr-451	548	5	of	of	ADP
ftr-451	548	6	“	"	PUNCT
ftr-451	548	7	market	market	NOUN
ftr-451	548	8	transaction	transaction	NOUN
ftr-451	548	9	”	"	PUNCT
ftr-451	548	10	is	be	AUX
ftr-451	548	11	ambivalent	ambivalent	ADJ
ftr-451	548	12	as	as	SCONJ
ftr-451	548	13	it	it	PRON
ftr-451	548	14	applies	apply	VERB
ftr-451	548	15	to	to	PART
ftr-451	548	16	found	find	VERB
ftr-451	548	17	or	or	CCONJ
ftr-451	548	18	discovered	discover	VERB
ftr-451	548	19	property	property	NOUN
ftr-451	548	20	.	.	PUNCT
ftr-451	549	1	many	many	ADJ
ftr-451	549	2	found	find	VERB
ftr-451	549	3	objects	object	NOUN
ftr-451	549	4	exist	exist	VERB
ftr-451	549	5	in	in	ADP
ftr-451	549	6	nature	nature	NOUN
ftr-451	549	7	;	;	PUNCT
ftr-451	549	8	many	many	ADJ
ftr-451	549	9	others	other	NOUN
ftr-451	549	10	were	be	AUX
ftr-451	549	11	“	"	PUNCT
ftr-451	549	12	left	leave	VERB
ftr-451	549	13	there	there	ADV
ftr-451	549	14	”	"	PUNCT
ftr-451	549	15	by	by	ADP
ftr-451	549	16	another	another	DET
ftr-451	549	17	party	party	NOUN
ftr-451	549	18	.	.	PUNCT
ftr-451	550	1	it	it	PRON
ftr-451	550	2	is	be	AUX
ftr-451	550	3	settled	settle	VERB
ftr-451	550	4	that	that	SCONJ
ftr-451	550	5	obtaining	obtain	VERB
ftr-451	550	6	cash	cash	NOUN
ftr-451	550	7	or	or	CCONJ
ftr-451	550	8	property	property	NOUN
ftr-451	550	9	by	by	ADP
ftr-451	550	10	theft	theft	NOUN
ftr-451	550	11	or	or	CCONJ
ftr-451	550	12	embezzlement	embezzlement	NOUN
ftr-451	550	13	is	be	AUX
ftr-451	550	14	gross	gross	ADJ
ftr-451	550	15	income	income	NOUN
ftr-451	550	16	notwithstanding	notwithstanding	ADP
ftr-451	550	17	the	the	DET
ftr-451	550	18	lack	lack	NOUN
ftr-451	550	19	of	of	ADP
ftr-451	550	20	a	a	DET
ftr-451	550	21	market	market	NOUN
ftr-451	550	22	transaction	transaction	NOUN
ftr-451	550	23	in	in	ADP
ftr-451	550	24	the	the	DET
ftr-451	550	25	conventional	conventional	ADJ
ftr-451	550	26	sense	sense	NOUN
ftr-451	550	27	.	.	PUNCT
ftr-451	551	1	83	83	NUM
ftr-451	551	2	there	there	PRON
ftr-451	551	3	is	be	VERB
ftr-451	551	4	no	no	DET
ftr-451	551	5	apparent	apparent	ADJ
ftr-451	551	6	distinction	distinction	NOUN
ftr-451	551	7	between	between	ADP
ftr-451	551	8	found	find	VERB
ftr-451	551	9	property	property	NOUN
ftr-451	551	10	that	that	PRON
ftr-451	551	11	was	be	AUX
ftr-451	551	12	lost	lose	VERB
ftr-451	551	13	,	,	PUNCT
ftr-451	551	14	misplaced	misplaced	ADJ
ftr-451	551	15	,	,	PUNCT
ftr-451	551	16	hidden	hide	VERB
ftr-451	551	17	,	,	PUNCT
ftr-451	551	18	or	or	CCONJ
ftr-451	551	19	abandoned	abandon	VERB
ftr-451	551	20	,	,	PUNCT
ftr-451	551	21	on	on	ADP
ftr-451	551	22	the	the	DET
ftr-451	551	23	one	one	NUM
ftr-451	551	24	hand	hand	NOUN
ftr-451	551	25	,	,	PUNCT
ftr-451	551	26	and	and	CCONJ
ftr-451	551	27	stolen	steal	VERB
ftr-451	551	28	property	property	NOUN
ftr-451	551	29	,	,	PUNCT
ftr-451	551	30	on	on	ADP
ftr-451	551	31	the	the	DET
ftr-451	551	32	other	other	ADJ
ftr-451	551	33	,	,	PUNCT
ftr-451	551	34	as	as	ADV
ftr-451	551	35	far	far	ADV
ftr-451	551	36	as	as	SCONJ
ftr-451	551	37	the	the	DET
ftr-451	551	38	person	person	NOUN
ftr-451	551	39	obtaining	obtain	VERB
ftr-451	551	40	the	the	DET
ftr-451	551	41	item	item	NOUN
ftr-451	551	42	is	be	AUX
ftr-451	551	43	concerned	concern	VERB
ftr-451	551	44	.	.	PUNCT
ftr-451	552	1	indeed	indeed	ADV
ftr-451	552	2	,	,	PUNCT
ftr-451	552	3	the	the	DET
ftr-451	552	4	distinction	distinction	NOUN
ftr-451	552	5	between	between	ADP
ftr-451	552	6	“	"	PUNCT
ftr-451	552	7	finding	finding	NOUN
ftr-451	552	8	”	"	PUNCT
ftr-451	552	9	and	and	CCONJ
ftr-451	552	10	“	"	PUNCT
ftr-451	552	11	stealing	stealing	NOUN
ftr-451	552	12	”	"	PUNCT
ftr-451	552	13	is	be	AUX
ftr-451	552	14	doctrinally	doctrinally	ADV
ftr-451	552	15	meaningless	meaningless	ADJ
ftr-451	552	16	and	and	CCONJ
ftr-451	552	17	,	,	PUNCT
ftr-451	552	18	in	in	ADP
ftr-451	552	19	some	some	DET
ftr-451	552	20	instances	instance	NOUN
ftr-451	552	21	,	,	PUNCT
ftr-451	552	22	factually	factually	ADV
ftr-451	552	23	nonexistent	nonexistent	ADJ
ftr-451	552	24	(	(	PUNCT
ftr-451	552	25	as	as	ADP
ftr-451	552	26	where	where	SCONJ
ftr-451	552	27	a	a	DET
ftr-451	552	28	tourist	tourist	NOUN
ftr-451	552	29	loots	loot	NOUN
ftr-451	552	30	a	a	DET
ftr-451	552	31	legallyprotected	legallyprotecte	VERB
ftr-451	552	32	archaeological	archaeological	ADJ
ftr-451	552	33	site	site	NOUN
ftr-451	552	34	)	)	PUNCT
ftr-451	552	35	.	.	PUNCT
ftr-451	553	1	in	in	ADP
ftr-451	553	2	addition	addition	NOUN
ftr-451	553	3	,	,	PUNCT
ftr-451	553	4	it	it	PRON
ftr-451	553	5	would	would	AUX
ftr-451	553	6	be	be	AUX
ftr-451	553	7	unseemly	unseemly	ADJ
ftr-451	553	8	to	to	PART
ftr-451	553	9	have	have	VERB
ftr-451	553	10	a	a	DET
ftr-451	553	11	rule	rule	NOUN
ftr-451	553	12	excluding	exclude	VERB
ftr-451	553	13	found	find	VERB
ftr-451	553	14	objects	object	NOUN
ftr-451	553	15	when	when	SCONJ
ftr-451	553	16	the	the	DET
ftr-451	553	17	most	most	ADV
ftr-451	553	18	common	common	ADJ
ftr-451	553	19	category	category	NOUN
ftr-451	553	20	of	of	ADP
ftr-451	553	21	in	in	ADP
ftr-451	553	22	-	-	PUNCT
ftr-451	553	23	kind	kind	NOUN
ftr-451	553	24	windfalls	windfall	NOUN
ftr-451	553	25	,	,	PUNCT
ftr-451	553	26	namely	namely	ADV
ftr-451	553	27	,	,	PUNCT
ftr-451	553	28	prizes	prize	NOUN
ftr-451	553	29	and	and	CCONJ
ftr-451	553	30	awards	award	NOUN
ftr-451	553	31	,	,	PUNCT
ftr-451	553	32	is	be	AUX
ftr-451	553	33	clearly	clearly	ADV
ftr-451	553	34	includable	includable	ADJ
ftr-451	553	35	.	.	PUNCT
ftr-451	554	1	the	the	DET
ftr-451	554	2	only	only	ADJ
ftr-451	554	3	possible	possible	ADJ
ftr-451	554	4	distinction	distinction	NOUN
ftr-451	554	5	between	between	ADP
ftr-451	554	6	the84	the84	NOUN
ftr-451	554	7	two	two	NUM
ftr-451	554	8	cases	case	NOUN
ftr-451	554	9	is	be	AUX
ftr-451	554	10	that	that	PRON
ftr-451	554	11	of	of	ADP
ftr-451	554	12	enforceability	enforceability	NOUN
ftr-451	554	13	.	.	PUNCT
ftr-451	555	1	but	but	CCONJ
ftr-451	555	2	it	it	PRON
ftr-451	555	3	would	would	AUX
ftr-451	555	4	be	be	AUX
ftr-451	555	5	odd	odd	ADJ
ftr-451	555	6	indeed	indeed	ADV
ftr-451	555	7	if	if	SCONJ
ftr-451	555	8	nonenforceability	nonenforceability	NOUN
ftr-451	555	9	with	with	ADP
ftr-451	555	10	respect	respect	NOUN
ftr-451	555	11	to	to	ADP
ftr-451	555	12	windfall	windfall	NOUN
ftr-451	555	13	found	find	VERB
ftr-451	555	14	objects	object	NOUN
ftr-451	555	15	were	be	AUX
ftr-451	555	16	alone	alone	ADJ
ftr-451	555	17	sufficient	sufficient	ADJ
ftr-451	555	18	79	79	NUM
ftr-451	555	19	.	.	PUNCT
ftr-451	556	1	the	the	DET
ftr-451	556	2	term	term	NOUN
ftr-451	556	3	“	"	PUNCT
ftr-451	556	4	windfall	windfall	NOUN
ftr-451	556	5	”	"	PUNCT
ftr-451	556	6	is	be	AUX
ftr-451	556	7	not	not	PART
ftr-451	556	8	limited	limit	VERB
ftr-451	556	9	to	to	PART
ftr-451	556	10	found	find	VERB
ftr-451	556	11	objects	object	NOUN
ftr-451	556	12	(	(	PUNCT
ftr-451	556	13	and	and	CCONJ
ftr-451	556	14	prizes	prize	NOUN
ftr-451	556	15	and	and	CCONJ
ftr-451	556	16	awards	award	NOUN
ftr-451	556	17	)	)	PUNCT
ftr-451	556	18	,	,	PUNCT
ftr-451	556	19	but	but	CCONJ
ftr-451	556	20	may	may	AUX
ftr-451	556	21	include	include	VERB
ftr-451	556	22	windfall	windfall	NOUN
ftr-451	556	23	gains	gain	NOUN
ftr-451	556	24	arising	arise	VERB
ftr-451	556	25	out	out	ADP
ftr-451	556	26	of	of	ADP
ftr-451	556	27	transactions	transaction	NOUN
ftr-451	556	28	(	(	PUNCT
ftr-451	556	29	such	such	ADJ
ftr-451	556	30	as	as	ADP
ftr-451	556	31	the	the	DET
ftr-451	556	32	commercial	commercial	ADJ
ftr-451	556	33	bargain	bargain	NOUN
ftr-451	556	34	purchase	purchase	NOUN
ftr-451	556	35	or	or	CCONJ
ftr-451	556	36	unearned	unearned	ADJ
ftr-451	556	37	rents	rent	NOUN
ftr-451	556	38	)	)	PUNCT
ftr-451	556	39	.	.	PUNCT
ftr-451	557	1	see	see	VERB
ftr-451	557	2	kades	kade	NOUN
ftr-451	557	3	,	,	PUNCT
ftr-451	557	4	supra	supra	PROPN
ftr-451	557	5	note	note	NOUN
ftr-451	557	6	42	42	NUM
ftr-451	557	7	,	,	PUNCT
ftr-451	557	8	at	at	ADP
ftr-451	557	9	1504	1504	NUM
ftr-451	557	10	.	.	PUNCT
ftr-451	558	1	however	however	ADV
ftr-451	558	2	,	,	PUNCT
ftr-451	558	3	since	since	SCONJ
ftr-451	558	4	i	i	PRON
ftr-451	558	5	am	be	AUX
ftr-451	558	6	not	not	PART
ftr-451	558	7	proposing	propose	VERB
ftr-451	558	8	any	any	DET
ftr-451	558	9	surtax	surtax	NOUN
ftr-451	558	10	on	on	ADP
ftr-451	558	11	windfalls	windfall	NOUN
ftr-451	558	12	over	over	ADP
ftr-451	558	13	and	and	CCONJ
ftr-451	558	14	above	above	ADP
ftr-451	558	15	any	any	DET
ftr-451	558	16	applicable	applicable	ADJ
ftr-451	558	17	normal	normal	ADJ
ftr-451	558	18	tax	tax	NOUN
ftr-451	558	19	,	,	PUNCT
ftr-451	558	20	it	it	PRON
ftr-451	558	21	is	be	AUX
ftr-451	558	22	not	not	PART
ftr-451	558	23	necessary	necessary	ADJ
ftr-451	558	24	for	for	SCONJ
ftr-451	558	25	tax	tax	NOUN
ftr-451	558	26	purposes	purpose	NOUN
ftr-451	558	27	to	to	PART
ftr-451	558	28	formulate	formulate	VERB
ftr-451	558	29	an	an	DET
ftr-451	558	30	economically	economically	ADV
ftr-451	558	31	sophisticated	sophisticated	ADJ
ftr-451	558	32	definition	definition	NOUN
ftr-451	558	33	of	of	ADP
ftr-451	558	34	“	"	PUNCT
ftr-451	558	35	windfall	windfall	NOUN
ftr-451	558	36	.	.	PUNCT
ftr-451	558	37	”	"	PUNCT
ftr-451	559	1	80	80	NUM
ftr-451	559	2	.	.	PUNCT
ftr-451	560	1	see	see	VERB
ftr-451	560	2	supra	supra	PROPN
ftr-451	560	3	note	note	PROPN
ftr-451	560	4	19	19	NUM
ftr-451	560	5	.	.	PUNCT
ftr-451	561	1	see	see	AUX
ftr-451	561	2	also	also	ADV
ftr-451	561	3	helvering	helvere	VERB
ftr-451	561	4	v.	v.	ADP
ftr-451	561	5	independent	independent	ADJ
ftr-451	561	6	life	life	NOUN
ftr-451	561	7	ins	ins	PROPN
ftr-451	561	8	.	.	PUNCT
ftr-451	561	9	co.	co.	PROPN
ftr-451	561	10	,	,	PUNCT
ftr-451	562	1	292	292	NUM
ftr-451	562	2	u.s	u.s	PROPN
ftr-451	562	3	.	.	PROPN
ftr-451	562	4	371	371	NUM
ftr-451	562	5	(	(	PUNCT
ftr-451	562	6	1934	1934	NUM
ftr-451	562	7	)	)	PUNCT
ftr-451	562	8	(	(	PUNCT
ftr-451	562	9	dictum	dictum	NOUN
ftr-451	562	10	)	)	PUNCT
ftr-451	562	11	.	.	PUNCT
ftr-451	563	1	81	81	NUM
ftr-451	563	2	.	.	PUNCT
ftr-451	564	1	see	see	VERB
ftr-451	564	2	regs	reg	NOUN
ftr-451	564	3	.	.	PUNCT
ftr-451	565	1	§	§	PROPN
ftr-451	565	2	§	§	PROPN
ftr-451	565	3	1.61	1.61	NUM
ftr-451	565	4	-	-	SYM
ftr-451	565	5	1	1	NUM
ftr-451	565	6	and	and	CCONJ
ftr-451	565	7	–	–	PUNCT
ftr-451	565	8	14	14	NUM
ftr-451	565	9	.	.	X
ftr-451	565	10	82	82	NUM
ftr-451	565	11	.	.	PUNCT
ftr-451	566	1	see	see	VERB
ftr-451	566	2	supra	supra	ADJ
ftr-451	566	3	text	text	NOUN
ftr-451	566	4	accompanying	accompanying	ADJ
ftr-451	566	5	notes	note	NOUN
ftr-451	566	6	23	23	NUM
ftr-451	566	7	and	and	CCONJ
ftr-451	566	8	24	24	NUM
ftr-451	566	9	.	.	NOUN
ftr-451	566	10	83	83	NUM
ftr-451	566	11	.	.	PUNCT
ftr-451	567	1	james	james	PROPN
ftr-451	567	2	v.	v.	PROPN
ftr-451	567	3	united	united	PROPN
ftr-451	567	4	states	states	PROPN
ftr-451	567	5	366	366	NUM
ftr-451	567	6	u.s	u.s	PROPN
ftr-451	567	7	.	.	PROPN
ftr-451	567	8	213	213	NUM
ftr-451	567	9	(	(	PUNCT
ftr-451	567	10	1961	1961	NUM
ftr-451	567	11	)	)	PUNCT
ftr-451	567	12	(	(	PUNCT
ftr-451	567	13	cash	cash	NOUN
ftr-451	567	14	)	)	PUNCT
ftr-451	567	15	;	;	PUNCT
ftr-451	567	16	collins	collins	PROPN
ftr-451	567	17	v.	v.	PROPN
ftr-451	567	18	commissioner	commissioner	PROPN
ftr-451	567	19	,	,	PUNCT
ftr-451	567	20	3	3	NUM
ftr-451	567	21	f.3d	f.3d	NUM
ftr-451	567	22	625	625	NUM
ftr-451	567	23	(	(	PUNCT
ftr-451	567	24	2d	2d	X
ftr-451	567	25	cir.1993	cir.1993	NOUN
ftr-451	567	26	)	)	PUNCT
ftr-451	567	27	(	(	PUNCT
ftr-451	567	28	off	off	ADP
ftr-451	567	29	-	-	PUNCT
ftr-451	567	30	track	track	NOUN
ftr-451	567	31	betting	bet	VERB
ftr-451	567	32	tickets	ticket	NOUN
ftr-451	567	33	)	)	PUNCT
ftr-451	567	34	.	.	PUNCT
ftr-451	568	1	84	84	NUM
ftr-451	568	2	.	.	PUNCT
ftr-451	569	1	see	see	VERB
ftr-451	569	2	irc	irc	PROPN
ftr-451	569	3	§	§	PROPN
ftr-451	569	4	74(a	74(a	NUM
ftr-451	569	5	)	)	PUNCT
ftr-451	569	6	.	.	PUNCT
ftr-451	570	1	706	706	NUM
ftr-451	570	2	florida	florida	PROPN
ftr-451	570	3	tax	tax	NOUN
ftr-451	570	4	review	review	NOUN
ftr-451	570	5	[	[	X
ftr-451	570	6	vol	vol	NOUN
ftr-451	570	7	.	.	PUNCT
ftr-451	571	1	4:10	4:10	NUM
ftr-451	571	2	to	to	PART
ftr-451	571	3	give	give	VERB
ftr-451	571	4	rise	rise	NOUN
ftr-451	571	5	to	to	ADP
ftr-451	571	6	a	a	DET
ftr-451	571	7	rule	rule	NOUN
ftr-451	571	8	that	that	SCONJ
ftr-451	571	9	windfall	windfall	NOUN
ftr-451	571	10	found	find	VERB
ftr-451	571	11	objects	object	NOUN
ftr-451	571	12	are	be	AUX
ftr-451	571	13	excludable	excludable	ADJ
ftr-451	571	14	.	.	PUNCT
ftr-451	572	1	whether	whether	SCONJ
ftr-451	572	2	a85	a85	NOUN
ftr-451	572	3	clear	clear	ADJ
ftr-451	572	4	inclusionary	inclusionary	ADJ
ftr-451	572	5	rule	rule	NOUN
ftr-451	572	6	that	that	PRON
ftr-451	572	7	is	be	AUX
ftr-451	572	8	difficult	difficult	ADJ
ftr-451	572	9	to	to	PART
ftr-451	572	10	enforce	enforce	VERB
ftr-451	572	11	should	should	AUX
ftr-451	572	12	be	be	AUX
ftr-451	572	13	publicly	publicly	ADV
ftr-451	572	14	abandoned	abandon	VERB
ftr-451	572	15	or	or	CCONJ
ftr-451	572	16	allowed	allow	VERB
ftr-451	572	17	to	to	PART
ftr-451	572	18	lie	lie	VERB
ftr-451	572	19	fallow	fallow	NOUN
ftr-451	572	20	is	be	AUX
ftr-451	572	21	dealt	deal	VERB
ftr-451	572	22	with	with	ADP
ftr-451	572	23	in	in	ADP
ftr-451	572	24	part	part	NOUN
ftr-451	572	25	iv.e	iv.e	NOUN
ftr-451	572	26	.	.	PUNCT
ftr-451	573	1	iii	iii	X
ftr-451	573	2	.	.	PUNCT
ftr-451	573	3	realization	realization	NOUN
ftr-451	573	4	of	of	ADP
ftr-451	573	5	in	in	ADP
ftr-451	573	6	-	-	PUNCT
ftr-451	573	7	kind	kind	NOUN
ftr-451	573	8	income	income	NOUN
ftr-451	573	9	the	the	DET
ftr-451	573	10	line	line	NOUN
ftr-451	573	11	between	between	ADP
ftr-451	573	12	windfall	windfall	NOUN
ftr-451	573	13	gains	gain	NOUN
ftr-451	573	14	,	,	PUNCT
ftr-451	573	15	which	which	PRON
ftr-451	573	16	give	give	VERB
ftr-451	573	17	rise	rise	NOUN
ftr-451	573	18	to	to	ADP
ftr-451	573	19	current	current	ADJ
ftr-451	573	20	taxation	taxation	NOUN
ftr-451	573	21	,	,	PUNCT
ftr-451	573	22	and	and	CCONJ
ftr-451	573	23	gains	gain	NOUN
ftr-451	573	24	produced	produce	VERB
ftr-451	573	25	by	by	ADP
ftr-451	573	26	commercial	commercial	ADJ
ftr-451	573	27	ventures	venture	NOUN
ftr-451	573	28	,	,	PUNCT
ftr-451	573	29	taxation	taxation	NOUN
ftr-451	573	30	of	of	ADP
ftr-451	573	31	which	which	PRON
ftr-451	573	32	is	be	AUX
ftr-451	573	33	deferred	defer	VERB
ftr-451	573	34	until	until	ADP
ftr-451	573	35	realization	realization	NOUN
ftr-451	573	36	,	,	PUNCT
ftr-451	573	37	is	be	AUX
ftr-451	573	38	principled	principled	ADJ
ftr-451	573	39	and	and	CCONJ
ftr-451	573	40	relatively	relatively	ADV
ftr-451	573	41	easy	easy	ADJ
ftr-451	573	42	to	to	PART
ftr-451	573	43	apply	apply	VERB
ftr-451	573	44	.	.	PUNCT
ftr-451	574	1	arguing	argue	VERB
ftr-451	574	2	that	that	SCONJ
ftr-451	574	3	the	the	DET
ftr-451	574	4	realization	realization	NOUN
ftr-451	574	5	principle	principle	NOUN
ftr-451	574	6	is	be	AUX
ftr-451	574	7	unjustified	unjustified	ADJ
ftr-451	574	8	in	in	ADP
ftr-451	574	9	theory	theory	NOUN
ftr-451	574	10	,	,	PUNCT
ftr-451	574	11	and	and	CCONJ
ftr-451	574	12	therefore	therefore	ADV
ftr-451	574	13	that	that	SCONJ
ftr-451	574	14	it	it	PRON
ftr-451	574	15	should	should	AUX
ftr-451	574	16	be86	be86	PROPN
ftr-451	574	17	construed	construe	VERB
ftr-451	574	18	as	as	ADP
ftr-451	574	19	narrowly	narrowly	ADV
ftr-451	574	20	as	as	ADP
ftr-451	574	21	possible	possible	ADJ
ftr-451	574	22	(	(	PUNCT
ftr-451	574	23	so	so	SCONJ
ftr-451	574	24	as	as	SCONJ
ftr-451	574	25	to	to	PART
ftr-451	574	26	tax	tax	VERB
ftr-451	574	27	commercial	commercial	ADJ
ftr-451	574	28	bargain	bargain	NOUN
ftr-451	574	29	purchases	purchase	NOUN
ftr-451	574	30	and	and	CCONJ
ftr-451	574	31	self	self	NOUN
ftr-451	574	32	-	-	PUNCT
ftr-451	574	33	obtained	obtain	VERB
ftr-451	574	34	property	property	NOUN
ftr-451	574	35	)	)	PUNCT
ftr-451	574	36	,	,	PUNCT
ftr-451	574	37	is	be	AUX
ftr-451	574	38	too	too	ADV
ftr-451	574	39	facile	facile	ADJ
ftr-451	574	40	a	a	DET
ftr-451	574	41	move	move	NOUN
ftr-451	574	42	,	,	PUNCT
ftr-451	574	43	since	since	SCONJ
ftr-451	574	44	it	it	PRON
ftr-451	574	45	obscures	obscure	VERB
ftr-451	574	46	the	the	DET
ftr-451	574	47	merits	merit	NOUN
ftr-451	574	48	of	of	ADP
ftr-451	574	49	particular	particular	ADJ
ftr-451	574	50	issues	issue	NOUN
ftr-451	574	51	and	and	CCONJ
ftr-451	574	52	of	of	ADP
ftr-451	574	53	the	the	DET
ftr-451	574	54	consequences	consequence	NOUN
ftr-451	574	55	of	of	ADP
ftr-451	574	56	redrawing	redrawe	VERB
ftr-451	574	57	established	establish	VERB
ftr-451	574	58	lines	line	NOUN
ftr-451	574	59	of	of	ADP
ftr-451	574	60	distinction	distinction	NOUN
ftr-451	574	61	.	.	PUNCT
ftr-451	575	1	a	a	DET
ftr-451	575	2	person	person	NOUN
ftr-451	575	3	might	might	AUX
ftr-451	575	4	argue	argue	VERB
ftr-451	575	5	the	the	DET
ftr-451	575	6	alternative	alternative	ADJ
ftr-451	575	7	position	position	NOUN
ftr-451	575	8	that	that	SCONJ
ftr-451	575	9	the	the	DET
ftr-451	575	10	same	same	ADJ
ftr-451	575	11	reasons87	reasons87	NOUN
ftr-451	575	12	that	that	PRON
ftr-451	575	13	underlie	underlie	VERB
ftr-451	575	14	the	the	DET
ftr-451	575	15	exclusion	exclusion	NOUN
ftr-451	575	16	of	of	ADP
ftr-451	575	17	unrealized	unrealized	ADJ
ftr-451	575	18	appreciation	appreciation	NOUN
ftr-451	575	19	can	can	AUX
ftr-451	575	20	be	be	AUX
ftr-451	575	21	extended	extend	VERB
ftr-451	575	22	to	to	ADP
ftr-451	575	23	in	in	ADP
ftr-451	575	24	-	-	PUNCT
ftr-451	575	25	kind	kind	NOUN
ftr-451	575	26	windfalls	windfall	NOUN
ftr-451	575	27	.	.	PUNCT
ftr-451	576	1	the	the	DET
ftr-451	576	2	doctrinal	doctrinal	ADJ
ftr-451	576	3	theory	theory	NOUN
ftr-451	576	4	for	for	ADP
ftr-451	576	5	this	this	DET
ftr-451	576	6	position	position	NOUN
ftr-451	576	7	would	would	AUX
ftr-451	576	8	be	be	AUX
ftr-451	576	9	that	that	SCONJ
ftr-451	576	10	not	not	PART
ftr-451	576	11	only	only	ADV
ftr-451	576	12	“	"	PUNCT
ftr-451	576	13	gain	gain	NOUN
ftr-451	576	14	”	"	PUNCT
ftr-451	576	15	but	but	CCONJ
ftr-451	576	16	also	also	ADV
ftr-451	576	17	“	"	PUNCT
ftr-451	576	18	gross	gross	ADJ
ftr-451	576	19	income	income	NOUN
ftr-451	576	20	”	"	PUNCT
ftr-451	576	21	must	must	AUX
ftr-451	576	22	be	be	AUX
ftr-451	576	23	“	"	PUNCT
ftr-451	576	24	realized	realize	VERB
ftr-451	576	25	.	.	PUNCT
ftr-451	576	26	”	"	PUNCT
ftr-451	577	1	that	that	SCONJ
ftr-451	577	2	gross	gross	ADJ
ftr-451	577	3	income	income	NOUN
ftr-451	577	4	must	must	AUX
ftr-451	577	5	be	be	AUX
ftr-451	577	6	“	"	PUNCT
ftr-451	577	7	realized	realize	VERB
ftr-451	577	8	”	"	PUNCT
ftr-451	577	9	is	be	AUX
ftr-451	577	10	stipulated	stipulate	VERB
ftr-451	577	11	in	in	ADP
ftr-451	577	12	the	the	DET
ftr-451	577	13	well	well	ADV
ftr-451	577	14	-	-	PUNCT
ftr-451	577	15	known	know	VERB
ftr-451	577	16	glenshaw	glenshaw	ADJ
ftr-451	577	17	glass	glass	NOUN
ftr-451	577	18	case	case	NOUN
ftr-451	577	19	,	,	PUNCT
ftr-451	577	20	as	as	ADV
ftr-451	577	21	well	well	ADV
ftr-451	577	22	as	as	ADP
ftr-451	577	23	in88	in88	PROPN
ftr-451	577	24	regulations	regulation	NOUN
ftr-451	577	25	section	section	NOUN
ftr-451	577	26	1.61	1.61	NUM
ftr-451	577	27	-	-	SYM
ftr-451	577	28	1(a	1(a	NUM
ftr-451	577	29	)	)	PUNCT
ftr-451	577	30	.	.	PUNCT
ftr-451	578	1	neither	neither	DET
ftr-451	578	2	authority	authority	NOUN
ftr-451	578	3	sheds	shed	VERB
ftr-451	578	4	any	any	DET
ftr-451	578	5	light	light	NOUN
ftr-451	578	6	on	on	ADP
ftr-451	578	7	what	what	PRON
ftr-451	578	8	“	"	PUNCT
ftr-451	578	9	realization	realization	NOUN
ftr-451	578	10	”	"	PUNCT
ftr-451	578	11	means	mean	NOUN
ftr-451	578	12	.	.	PUNCT
ftr-451	579	1	this	this	DET
ftr-451	579	2	part	part	NOUN
ftr-451	579	3	raises	raise	VERB
ftr-451	579	4	the	the	DET
ftr-451	579	5	issue	issue	NOUN
ftr-451	579	6	of	of	ADP
ftr-451	579	7	whether	whether	SCONJ
ftr-451	579	8	,	,	PUNCT
ftr-451	579	9	or	or	CCONJ
ftr-451	579	10	when	when	SCONJ
ftr-451	579	11	,	,	PUNCT
ftr-451	579	12	the	the	DET
ftr-451	579	13	realization	realization	NOUN
ftr-451	579	14	principle	principle	NOUN
ftr-451	579	15	might	might	AUX
ftr-451	579	16	actually	actually	ADV
ftr-451	579	17	be	be	AUX
ftr-451	579	18	deployed	deploy	VERB
ftr-451	579	19	so	so	SCONJ
ftr-451	579	20	as	as	SCONJ
ftr-451	579	21	to	to	PART
ftr-451	579	22	defer	defer	VERB
ftr-451	579	23	the	the	DET
ftr-451	579	24	recognition	recognition	NOUN
ftr-451	579	25	of	of	ADP
ftr-451	579	26	in	in	ADP
ftr-451	579	27	-	-	PUNCT
ftr-451	579	28	kind	kind	NOUN
ftr-451	579	29	windfall	windfall	NOUN
ftr-451	579	30	gains	gain	NOUN
ftr-451	579	31	.	.	PUNCT
ftr-451	580	1	a.	a.	NOUN
ftr-451	580	2	realization	realization	NOUN
ftr-451	580	3	of	of	ADP
ftr-451	580	4	income	income	NOUN
ftr-451	580	5	through	through	ADP
ftr-451	580	6	the	the	DET
ftr-451	580	7	eisner	eisner	PROPN
ftr-451	580	8	v.	v.	PROPN
ftr-451	580	9	macomber	macomber	PROPN
ftr-451	580	10	period	period	NOUN
ftr-451	580	11	in	in	ADP
ftr-451	580	12	the	the	DET
ftr-451	580	13	very	very	ADV
ftr-451	580	14	early	early	ADJ
ftr-451	580	15	1913	1913	NUM
ftr-451	580	16	-	-	SYM
ftr-451	580	17	1921	1921	NUM
ftr-451	580	18	period	period	NOUN
ftr-451	580	19	of	of	ADP
ftr-451	580	20	the	the	DET
ftr-451	580	21	modern	modern	ADJ
ftr-451	580	22	income	income	NOUN
ftr-451	580	23	tax	tax	NOUN
ftr-451	580	24	,	,	PUNCT
ftr-451	580	25	many	many	ADJ
ftr-451	580	26	important	important	ADJ
ftr-451	580	27	doctrinal	doctrinal	ADJ
ftr-451	580	28	issues	issue	NOUN
ftr-451	580	29	were	be	AUX
ftr-451	580	30	unresolved	unresolved	ADJ
ftr-451	580	31	.	.	PUNCT
ftr-451	581	1	at	at	ADP
ftr-451	581	2	this	this	DET
ftr-451	581	3	time	time	NOUN
ftr-451	581	4	there	there	PRON
ftr-451	581	5	was	be	VERB
ftr-451	581	6	a	a	DET
ftr-451	581	7	strong89	strong89	NOUN
ftr-451	581	8	85	85	NUM
ftr-451	581	9	.	.	PUNCT
ftr-451	582	1	one	one	PRON
ftr-451	582	2	might	might	AUX
ftr-451	582	3	avoid	avoid	VERB
ftr-451	582	4	the	the	DET
ftr-451	582	5	obvious	obvious	ADJ
ftr-451	582	6	horizontal	horizontal	ADJ
ftr-451	582	7	equity	equity	NOUN
ftr-451	582	8	problem	problem	NOUN
ftr-451	582	9	by	by	ADP
ftr-451	582	10	excluding	exclude	VERB
ftr-451	582	11	all	all	DET
ftr-451	582	12	in	in	ADP
ftr-451	582	13	-	-	PUNCT
ftr-451	582	14	kind	kind	NOUN
ftr-451	582	15	windfalls	windfall	NOUN
ftr-451	582	16	,	,	PUNCT
ftr-451	582	17	including	include	VERB
ftr-451	582	18	prizes	prize	NOUN
ftr-451	582	19	,	,	PUNCT
ftr-451	582	20	awards	award	NOUN
ftr-451	582	21	,	,	PUNCT
ftr-451	582	22	and	and	CCONJ
ftr-451	582	23	raffle	raffle	NOUN
ftr-451	582	24	winnings	winning	NOUN
ftr-451	582	25	,	,	PUNCT
ftr-451	582	26	but	but	CCONJ
ftr-451	582	27	that	that	PRON
ftr-451	582	28	would	would	AUX
ftr-451	582	29	truly	truly	ADV
ftr-451	582	30	be	be	AUX
ftr-451	582	31	a	a	DET
ftr-451	582	32	case	case	NOUN
ftr-451	582	33	of	of	ADP
ftr-451	582	34	the	the	DET
ftr-451	582	35	tail	tail	NOUN
ftr-451	582	36	wagging	wag	VERB
ftr-451	582	37	the	the	DET
ftr-451	582	38	dog	dog	NOUN
ftr-451	582	39	.	.	PUNCT
ftr-451	582	40	86	86	NUM
ftr-451	582	41	.	.	PUNCT
ftr-451	583	1	i	i	PRON
ftr-451	583	2	have	have	AUX
ftr-451	583	3	advocated	advocate	VERB
ftr-451	583	4	in	in	ADP
ftr-451	583	5	print	print	NOUN
ftr-451	583	6	mark	mark	NOUN
ftr-451	583	7	-	-	PUNCT
ftr-451	583	8	to	to	ADP
ftr-451	583	9	-	-	PUNCT
ftr-451	583	10	market	market	NOUN
ftr-451	583	11	taxation	taxation	NOUN
ftr-451	583	12	of	of	ADP
ftr-451	583	13	publicly	publicly	ADV
ftr-451	583	14	traded	trade	VERB
ftr-451	583	15	securities	security	NOUN
ftr-451	583	16	,	,	PUNCT
ftr-451	583	17	see	see	VERB
ftr-451	583	18	joseph	joseph	PROPN
ftr-451	583	19	m.	m.	PROPN
ftr-451	583	20	dodge	dodge	PROPN
ftr-451	583	21	,	,	PUNCT
ftr-451	583	22	a	a	DET
ftr-451	583	23	combined	combine	VERB
ftr-451	583	24	mark	mark	NOUN
ftr-451	583	25	-	-	PUNCT
ftr-451	583	26	to	to	ADP
ftr-451	583	27	-	-	PUNCT
ftr-451	583	28	market	market	NOUN
ftr-451	583	29	and	and	CCONJ
ftr-451	583	30	pass	pass	VERB
ftr-451	583	31	-	-	PUNCT
ftr-451	583	32	through	through	ADP
ftr-451	583	33	corporate	corporate	ADJ
ftr-451	583	34	-	-	PUNCT
ftr-451	583	35	shareholder	shareholder	NOUN
ftr-451	583	36	integration	integration	NOUN
ftr-451	583	37	proposal	proposal	NOUN
ftr-451	583	38	,	,	PUNCT
ftr-451	583	39	50	50	NUM
ftr-451	583	40	tax	tax	NOUN
ftr-451	583	41	l.	l.	PROPN
ftr-451	583	42	rev	rev	PROPN
ftr-451	583	43	.	.	PROPN
ftr-451	583	44	265	265	NUM
ftr-451	583	45	(	(	PUNCT
ftr-451	583	46	1995	1995	NUM
ftr-451	583	47	)	)	PUNCT
ftr-451	583	48	,	,	PUNCT
ftr-451	583	49	and	and	CCONJ
ftr-451	583	50	would	would	AUX
ftr-451	583	51	probably	probably	ADV
ftr-451	583	52	favor	favor	VERB
ftr-451	583	53	a	a	DET
ftr-451	583	54	mark	mark	NOUN
ftr-451	583	55	-	-	PUNCT
ftr-451	583	56	to	to	ADP
ftr-451	583	57	-	-	PUNCT
ftr-451	583	58	market	market	NOUN
ftr-451	583	59	approach	approach	NOUN
ftr-451	583	60	to	to	ADP
ftr-451	583	61	derivatives	derivative	NOUN
ftr-451	583	62	.	.	PUNCT
ftr-451	584	1	i	i	PRON
ftr-451	584	2	also	also	ADV
ftr-451	584	3	favor	favor	VERB
ftr-451	584	4	treating	treat	VERB
ftr-451	584	5	gratuitous	gratuitous	ADJ
ftr-451	584	6	transfers	transfer	NOUN
ftr-451	584	7	of	of	ADP
ftr-451	584	8	nonliquid	nonliquid	ADJ
ftr-451	584	9	property	property	NOUN
ftr-451	584	10	as	as	SCONJ
ftr-451	584	11	deemed	deem	VERB
ftr-451	584	12	realization	realization	NOUN
ftr-451	584	13	events	event	NOUN
ftr-451	584	14	.	.	PUNCT
ftr-451	585	1	see	see	VERB
ftr-451	585	2	joseph	joseph	PROPN
ftr-451	585	3	m.	m.	PROPN
ftr-451	585	4	dodge	dodge	PROPN
ftr-451	585	5	,	,	PUNCT
ftr-451	585	6	further	further	ADJ
ftr-451	585	7	thoughts	thought	NOUN
ftr-451	585	8	on	on	ADP
ftr-451	585	9	realizing	realize	VERB
ftr-451	585	10	gains	gain	NOUN
ftr-451	585	11	and	and	CCONJ
ftr-451	585	12	losses	loss	NOUN
ftr-451	585	13	at	at	ADP
ftr-451	585	14	death	death	NOUN
ftr-451	585	15	,	,	PUNCT
ftr-451	585	16	47	47	NUM
ftr-451	585	17	vand	vand	NOUN
ftr-451	585	18	.	.	PUNCT
ftr-451	586	1	l.	l.	PROPN
ftr-451	586	2	rev	rev	PROPN
ftr-451	586	3	.	.	PROPN
ftr-451	586	4	1827	1827	NUM
ftr-451	586	5	(	(	PUNCT
ftr-451	586	6	1994	1994	NUM
ftr-451	586	7	)	)	PUNCT
ftr-451	586	8	,	,	PUNCT
ftr-451	586	9	excerpts	excerpt	NOUN
ftr-451	586	10	reprinted	reprint	VERB
ftr-451	586	11	in	in	ADP
ftr-451	586	12	p.caron	p.caron	PROPN
ftr-451	586	13	et	et	PROPN
ftr-451	586	14	al	al	PROPN
ftr-451	586	15	.	.	PROPN
ftr-451	586	16	,	,	PUNCT
ftr-451	586	17	federal	federal	ADJ
ftr-451	586	18	wealth	wealth	NOUN
ftr-451	586	19	transfer	transfer	NOUN
ftr-451	586	20	tax	tax	NOUN
ftr-451	586	21	anthology	anthology	NOUN
ftr-451	586	22	373	373	NUM
ftr-451	586	23	(	(	PUNCT
ftr-451	586	24	1997	1997	NUM
ftr-451	586	25	)	)	PUNCT
ftr-451	586	26	.	.	PUNCT
ftr-451	587	1	87	87	NUM
ftr-451	587	2	.	.	PUNCT
ftr-451	588	1	for	for	ADP
ftr-451	588	2	a	a	DET
ftr-451	588	3	discussion	discussion	NOUN
ftr-451	588	4	of	of	ADP
ftr-451	588	5	the	the	DET
ftr-451	588	6	lines	line	NOUN
ftr-451	588	7	drawn	draw	VERB
ftr-451	588	8	by	by	ADP
ftr-451	588	9	current	current	ADJ
ftr-451	588	10	realization	realization	NOUN
ftr-451	588	11	(	(	PUNCT
ftr-451	588	12	and	and	CCONJ
ftr-451	588	13	recognition	recognition	NOUN
ftr-451	588	14	)	)	PUNCT
ftr-451	588	15	doctrine	doctrine	NOUN
ftr-451	588	16	,	,	PUNCT
ftr-451	588	17	see	see	VERB
ftr-451	588	18	daniel	daniel	PROPN
ftr-451	588	19	n.	n.	PROPN
ftr-451	588	20	shaviro	shaviro	PROPN
ftr-451	588	21	,	,	PUNCT
ftr-451	588	22	an	an	DET
ftr-451	588	23	efficiency	efficiency	NOUN
ftr-451	588	24	analysis	analysis	NOUN
ftr-451	588	25	of	of	ADP
ftr-451	588	26	realization	realization	NOUN
ftr-451	588	27	and	and	CCONJ
ftr-451	588	28	nonrecognition	nonrecognition	NOUN
ftr-451	588	29	rules	rule	NOUN
ftr-451	588	30	under	under	ADP
ftr-451	588	31	the	the	DET
ftr-451	588	32	federal	federal	ADJ
ftr-451	588	33	income	income	NOUN
ftr-451	588	34	tax	tax	NOUN
ftr-451	588	35	,	,	PUNCT
ftr-451	588	36	48	48	NUM
ftr-451	588	37	tax	tax	NOUN
ftr-451	588	38	l.	l.	PROPN
ftr-451	588	39	rev	rev	PROPN
ftr-451	588	40	.	.	PROPN
ftr-451	588	41	1	1	NUM
ftr-451	588	42	(	(	PUNCT
ftr-451	588	43	1992	1992	NUM
ftr-451	588	44	)	)	PUNCT
ftr-451	588	45	;	;	PUNCT
ftr-451	588	46	weisbach	weisbach	NOUN
ftr-451	588	47	,	,	PUNCT
ftr-451	588	48	supra	supra	PROPN
ftr-451	588	49	note	note	NOUN
ftr-451	588	50	18	18	NUM
ftr-451	588	51	.	.	PUNCT
ftr-451	589	1	see	see	VERB
ftr-451	589	2	generally	generally	ADV
ftr-451	589	3	,	,	PUNCT
ftr-451	589	4	david	david	PROPN
ftr-451	589	5	m.	m.	PROPN
ftr-451	589	6	schizer	schizer	PROPN
ftr-451	589	7	,	,	PUNCT
ftr-451	589	8	realization	realization	NOUN
ftr-451	589	9	as	as	ADP
ftr-451	589	10	subsidy	subsidy	NOUN
ftr-451	589	11	,	,	PUNCT
ftr-451	589	12	73	73	NUM
ftr-451	589	13	n.y.u	n.y.u	NOUN
ftr-451	589	14	.	.	PUNCT
ftr-451	590	1	l.	l.	PROPN
ftr-451	590	2	rev	rev	PROPN
ftr-451	590	3	.	.	PROPN
ftr-451	590	4	1549	1549	NUM
ftr-451	590	5	(	(	PUNCT
ftr-451	590	6	1998	1998	NUM
ftr-451	590	7	)	)	PUNCT
ftr-451	590	8	.	.	PUNCT
ftr-451	591	1	88	88	NUM
ftr-451	591	2	.	.	PUNCT
ftr-451	592	1	supra	supra	PROPN
ftr-451	592	2	note	note	PROPN
ftr-451	592	3	6	6	NUM
ftr-451	592	4	.	.	SYM
ftr-451	592	5	89	89	NUM
ftr-451	592	6	.	.	PUNCT
ftr-451	593	1	the	the	DET
ftr-451	593	2	unresolved	unresolved	ADJ
ftr-451	593	3	issues	issue	NOUN
ftr-451	593	4	included	include	VERB
ftr-451	593	5	virtually	virtually	ADV
ftr-451	593	6	everything	everything	PRON
ftr-451	593	7	having	have	VERB
ftr-451	593	8	to	to	PART
ftr-451	593	9	do	do	VERB
ftr-451	593	10	with	with	ADP
ftr-451	593	11	basis	basis	NOUN
ftr-451	593	12	,	,	PUNCT
ftr-451	593	13	whether	whether	SCONJ
ftr-451	593	14	casual	casual	ADJ
ftr-451	593	15	capital	capital	NOUN
ftr-451	593	16	gains	gain	NOUN
ftr-451	593	17	were	be	AUX
ftr-451	593	18	income	income	NOUN
ftr-451	593	19	,	,	PUNCT
ftr-451	593	20	the	the	DET
ftr-451	593	21	amount	amount	NOUN
ftr-451	593	22	of	of	ADP
ftr-451	593	23	the	the	DET
ftr-451	593	24	charitable	charitable	ADJ
ftr-451	593	25	contribution	contribution	NOUN
ftr-451	593	26	deduction	deduction	NOUN
ftr-451	593	27	with	with	ADP
ftr-451	593	28	respect	respect	NOUN
ftr-451	593	29	to	to	ADP
ftr-451	593	30	property	property	NOUN
ftr-451	593	31	,	,	PUNCT
ftr-451	593	32	whether	whether	SCONJ
ftr-451	593	33	exchanges	exchange	NOUN
ftr-451	593	34	of	of	ADP
ftr-451	593	35	property	property	NOUN
ftr-451	593	36	were	be	AUX
ftr-451	593	37	realization	realization	NOUN
ftr-451	593	38	events	event	NOUN
ftr-451	593	39	,	,	PUNCT
ftr-451	593	40	and	and	CCONJ
ftr-451	593	41	the	the	DET
ftr-451	593	42	status	status	NOUN
ftr-451	593	43	of	of	ADP
ftr-451	593	44	recoveries	recovery	NOUN
ftr-451	593	45	for	for	ADP
ftr-451	593	46	personal	personal	ADJ
ftr-451	593	47	injuries	injury	NOUN
ftr-451	593	48	.	.	PUNCT
ftr-451	594	1	all	all	PRON
ftr-451	594	2	of	of	ADP
ftr-451	594	3	the	the	DET
ftr-451	594	4	issues	issue	NOUN
ftr-451	594	5	were	be	AUX
ftr-451	594	6	dealt	deal	VERB
ftr-451	594	7	with	with	ADP
ftr-451	594	8	by	by	ADP
ftr-451	594	9	regulation	regulation	NOUN
ftr-451	594	10	prior	prior	ADV
ftr-451	594	11	to	to	ADP
ftr-451	594	12	being	be	AUX
ftr-451	594	13	dealt	deal	VERB
ftr-451	594	14	with	with	ADP
ftr-451	594	15	by	by	ADP
ftr-451	594	16	statute	statute	PROPN
ftr-451	594	17	.	.	PUNCT
ftr-451	595	1	see	see	VERB
ftr-451	595	2	revenue	revenue	NOUN
ftr-451	595	3	act	act	NOUN
ftr-451	595	4	of	of	ADP
ftr-451	595	5	1918	1918	NUM
ftr-451	595	6	,	,	PUNCT
ftr-451	595	7	§	§	PROPN
ftr-451	595	8	202(a	202(a	PROPN
ftr-451	595	9	)	)	PUNCT
ftr-451	595	10	,	,	PUNCT
ftr-451	595	11	40	40	NUM
ftr-451	595	12	stat	stat	NOUN
ftr-451	595	13	.	.	PUNCT
ftr-451	596	1	1057	1057	NUM
ftr-451	596	2	(	(	PUNCT
ftr-451	596	3	first	first	ADJ
ftr-451	596	4	appearance	appearance	NOUN
ftr-451	596	5	of	of	ADP
ftr-451	596	6	rules	rule	NOUN
ftr-451	596	7	2000	2000	NUM
ftr-451	596	8	]	]	PUNCT
ftr-451	596	9	applying	apply	VERB
ftr-451	596	10	the	the	DET
ftr-451	596	11	“	"	PUNCT
ftr-451	596	12	claim	claim	NOUN
ftr-451	596	13	of	of	ADP
ftr-451	596	14	right	right	ADJ
ftr-451	596	15	doctrine	doctrine	NOUN
ftr-451	596	16	”	"	PUNCT
ftr-451	596	17	to	to	PART
ftr-451	596	18	found	find	VERB
ftr-451	596	19	objects	object	NOUN
ftr-451	596	20	707	707	NUM
ftr-451	596	21	constituency	constituency	NOUN
ftr-451	596	22	for	for	ADP
ftr-451	596	23	the	the	DET
ftr-451	596	24	proposition	proposition	NOUN
ftr-451	596	25	that	that	SCONJ
ftr-451	596	26	“	"	PUNCT
ftr-451	596	27	realization	realization	NOUN
ftr-451	596	28	”	"	PUNCT
ftr-451	596	29	required	require	VERB
ftr-451	596	30	conversion	conversion	NOUN
ftr-451	596	31	to	to	ADP
ftr-451	596	32	cash	cash	NOUN
ftr-451	596	33	,	,	PUNCT
ftr-451	596	34	but	but	CCONJ
ftr-451	596	35	there	there	PRON
ftr-451	596	36	was	be	VERB
ftr-451	596	37	also	also	ADV
ftr-451	596	38	support	support	NOUN
ftr-451	596	39	for	for	ADP
ftr-451	596	40	the	the	DET
ftr-451	596	41	“	"	PUNCT
ftr-451	596	42	accretion	accretion	NOUN
ftr-451	596	43	”	"	PUNCT
ftr-451	596	44	ideal	ideal	NOUN
ftr-451	596	45	.	.	PUNCT
ftr-451	597	1	with	with	ADP
ftr-451	597	2	the	the	DET
ftr-451	597	3	passage	passage	NOUN
ftr-451	597	4	of	of	ADP
ftr-451	597	5	time	time	NOUN
ftr-451	597	6	,	,	PUNCT
ftr-451	597	7	a	a	DET
ftr-451	597	8	“	"	PUNCT
ftr-451	597	9	compromise	compromise	NOUN
ftr-451	597	10	”	"	PUNCT
ftr-451	597	11	position	position	NOUN
ftr-451	597	12	evolved	evolve	VERB
ftr-451	597	13	with	with	ADP
ftr-451	597	14	respect	respect	NOUN
ftr-451	597	15	to	to	ADP
ftr-451	597	16	the	the	DET
ftr-451	597	17	notion	notion	NOUN
ftr-451	597	18	of	of	ADP
ftr-451	597	19	“	"	PUNCT
ftr-451	597	20	realization	realization	NOUN
ftr-451	597	21	of	of	ADP
ftr-451	597	22	gain	gain	NOUN
ftr-451	597	23	,	,	PUNCT
ftr-451	597	24	”	"	PUNCT
ftr-451	597	25	so	so	SCONJ
ftr-451	597	26	that	that	SCONJ
ftr-451	597	27	“	"	PUNCT
ftr-451	597	28	cash	cash	NOUN
ftr-451	597	29	”	"	PUNCT
ftr-451	597	30	was	be	AUX
ftr-451	597	31	diluted	dilute	VERB
ftr-451	597	32	first	first	ADV
ftr-451	597	33	to	to	ADP
ftr-451	597	34	“	"	PUNCT
ftr-451	597	35	property	property	NOUN
ftr-451	597	36	that	that	PRON
ftr-451	597	37	is	be	AUX
ftr-451	597	38	the	the	DET
ftr-451	597	39	equivalent	equivalent	NOUN
ftr-451	597	40	of	of	ADP
ftr-451	597	41	cash	cash	NOUN
ftr-451	597	42	,	,	PUNCT
ftr-451	597	43	”	"	PUNCT
ftr-451	597	44	and	and	CCONJ
ftr-451	597	45	then	then	ADV
ftr-451	597	46	to	to	PART
ftr-451	597	47	“	"	PUNCT
ftr-451	597	48	property	property	NOUN
ftr-451	597	49	having	have	VERB
ftr-451	597	50	an	an	DET
ftr-451	597	51	ascertainable	ascertainable	ADJ
ftr-451	597	52	fair	fair	ADJ
ftr-451	597	53	market	market	NOUN
ftr-451	597	54	value	value	NOUN
ftr-451	597	55	.	.	PUNCT
ftr-451	597	56	”	"	PUNCT
ftr-451	598	1	in	in	ADP
ftr-451	598	2	the90	the90	PROPN
ftr-451	598	3	case	case	NOUN
ftr-451	598	4	of	of	ADP
ftr-451	598	5	realization	realization	NOUN
ftr-451	598	6	of	of	ADP
ftr-451	598	7	gain	gain	NOUN
ftr-451	598	8	upon	upon	SCONJ
ftr-451	598	9	the	the	DET
ftr-451	598	10	disposition	disposition	NOUN
ftr-451	598	11	of	of	ADP
ftr-451	598	12	property	property	NOUN
ftr-451	598	13	,	,	PUNCT
ftr-451	598	14	this	this	DET
ftr-451	598	15	movement	movement	NOUN
ftr-451	598	16	away	away	ADV
ftr-451	598	17	from	from	ADP
ftr-451	598	18	a	a	DET
ftr-451	598	19	strict	strict	ADJ
ftr-451	598	20	cash	cash	NOUN
ftr-451	598	21	requirement	requirement	NOUN
ftr-451	598	22	was	be	AUX
ftr-451	598	23	limited	limit	VERB
ftr-451	598	24	by	by	ADP
ftr-451	598	25	eventual	eventual	ADJ
ftr-451	598	26	acceptance	acceptance	NOUN
ftr-451	598	27	of	of	ADP
ftr-451	598	28	the	the	DET
ftr-451	598	29	opentransaction	opentransaction	NOUN
ftr-451	598	30	doctrine	doctrine	NOUN
ftr-451	598	31	,	,	PUNCT
ftr-451	598	32	derived	derive	VERB
ftr-451	598	33	from	from	ADP
ftr-451	598	34	the	the	DET
ftr-451	598	35	early	early	ADJ
ftr-451	598	36	case	case	NOUN
ftr-451	598	37	of	of	ADP
ftr-451	598	38	burnet	burnet	PROPN
ftr-451	598	39	v.	v.	PROPN
ftr-451	598	40	logan	logan	PROPN
ftr-451	598	41	,	,	PUNCT
ftr-451	598	42	which91	which91	PROPN
ftr-451	598	43	applies	apply	VERB
ftr-451	598	44	to	to	ADP
ftr-451	598	45	sales	sale	NOUN
ftr-451	598	46	for	for	ADP
ftr-451	598	47	contingent	contingent	ADJ
ftr-451	598	48	-	-	PUNCT
ftr-451	598	49	payment	payment	NOUN
ftr-451	598	50	consideration	consideration	NOUN
ftr-451	598	51	.	.	PUNCT
ftr-451	599	1	92	92	NUM
ftr-451	599	2	in	in	ADP
ftr-451	599	3	the	the	DET
ftr-451	599	4	“	"	PUNCT
ftr-451	599	5	realization	realization	NOUN
ftr-451	599	6	of	of	ADP
ftr-451	599	7	income	income	NOUN
ftr-451	599	8	”	"	PUNCT
ftr-451	599	9	situation	situation	NOUN
ftr-451	599	10	(	(	PUNCT
ftr-451	599	11	not	not	PART
ftr-451	599	12	involving	involve	VERB
ftr-451	599	13	a	a	DET
ftr-451	599	14	disposition	disposition	NOUN
ftr-451	599	15	of	of	ADP
ftr-451	599	16	property	property	NOUN
ftr-451	599	17	)	)	PUNCT
ftr-451	599	18	,	,	PUNCT
ftr-451	599	19	the	the	DET
ftr-451	599	20	seminal	seminal	ADJ
ftr-451	599	21	case	case	NOUN
ftr-451	599	22	is	be	AUX
ftr-451	599	23	,	,	PUNCT
ftr-451	599	24	of	of	ADP
ftr-451	599	25	course	course	NOUN
ftr-451	599	26	,	,	PUNCT
ftr-451	599	27	the	the	DET
ftr-451	599	28	1920	1920	NUM
ftr-451	599	29	case	case	NOUN
ftr-451	599	30	of	of	ADP
ftr-451	599	31	eisner	eisner	NOUN
ftr-451	599	32	v.	v.	PROPN
ftr-451	599	33	macomber,93	macomber,93	PROPN
ftr-451	599	34	which	which	PRON
ftr-451	599	35	held	hold	VERB
ftr-451	599	36	that	that	SCONJ
ftr-451	599	37	a	a	DET
ftr-451	599	38	pro	pro	ADJ
ftr-451	599	39	-	-	ADJ
ftr-451	599	40	rata	rata	ADJ
ftr-451	599	41	stock	stock	NOUN
ftr-451	599	42	dividend	dividend	NOUN
ftr-451	599	43	was	be	AUX
ftr-451	599	44	beyond	beyond	ADP
ftr-451	599	45	the	the	DET
ftr-451	599	46	power	power	NOUN
ftr-451	599	47	of	of	ADP
ftr-451	599	48	congress	congress	PROPN
ftr-451	599	49	to	to	PART
ftr-451	599	50	tax	tax	VERB
ftr-451	599	51	,	,	PUNCT
ftr-451	599	52	because	because	SCONJ
ftr-451	599	53	:	:	PUNCT
ftr-451	599	54	(	(	PUNCT
ftr-451	599	55	1	1	X
ftr-451	599	56	)	)	PUNCT
ftr-451	599	57	“	"	PUNCT
ftr-451	599	58	income	income	NOUN
ftr-451	599	59	”	"	PUNCT
ftr-451	599	60	necessarily	necessarily	ADV
ftr-451	599	61	implied	imply	VERB
ftr-451	599	62	realization	realization	NOUN
ftr-451	599	63	;	;	PUNCT
ftr-451	599	64	(	(	PUNCT
ftr-451	599	65	2	2	X
ftr-451	599	66	)	)	PUNCT
ftr-451	599	67	“	"	PUNCT
ftr-451	599	68	realization	realization	NOUN
ftr-451	599	69	”	"	PUNCT
ftr-451	599	70	required	require	VERB
ftr-451	599	71	severance	severance	NOUN
ftr-451	599	72	of	of	ADP
ftr-451	599	73	the	the	DET
ftr-451	599	74	“	"	PUNCT
ftr-451	599	75	fruit	fruit	NOUN
ftr-451	599	76	”	"	PUNCT
ftr-451	599	77	from	from	ADP
ftr-451	599	78	the	the	DET
ftr-451	599	79	“	"	PUNCT
ftr-451	599	80	tree	tree	NOUN
ftr-451	599	81	”	"	PUNCT
ftr-451	599	82	(	(	PUNCT
ftr-451	599	83	the	the	DET
ftr-451	599	84	underlying	underlie	VERB
ftr-451	599	85	investment	investment	NOUN
ftr-451	599	86	)	)	PUNCT
ftr-451	599	87	;	;	PUNCT
ftr-451	599	88	and	and	CCONJ
ftr-451	599	89	(	(	PUNCT
ftr-451	599	90	3	3	X
ftr-451	599	91	)	)	PUNCT
ftr-451	599	92	a	a	DET
ftr-451	599	93	pro	pro	ADJ
ftr-451	599	94	-	-	ADJ
ftr-451	599	95	rata	rata	ADJ
ftr-451	599	96	stock	stock	NOUN
ftr-451	599	97	dividend	dividend	NOUN
ftr-451	599	98	was	be	AUX
ftr-451	599	99	n’t	not	PART
ftr-451	599	100	“	"	PUNCT
ftr-451	599	101	fruit	fruit	NOUN
ftr-451	599	102	”	"	PUNCT
ftr-451	599	103	(	(	PUNCT
ftr-451	599	104	income	income	NOUN
ftr-451	599	105	)	)	PUNCT
ftr-451	599	106	in	in	ADP
ftr-451	599	107	the	the	DET
ftr-451	599	108	first	first	ADJ
ftr-451	599	109	place	place	NOUN
ftr-451	599	110	,	,	PUNCT
ftr-451	599	111	but	but	CCONJ
ftr-451	599	112	rather	rather	ADV
ftr-451	599	113	a	a	DET
ftr-451	599	114	reconstituted	reconstitute	VERB
ftr-451	599	115	portion	portion	NOUN
ftr-451	599	116	of	of	ADP
ftr-451	599	117	the	the	DET
ftr-451	599	118	tree	tree	NOUN
ftr-451	599	119	.	.	PUNCT
ftr-451	600	1	the	the	DET
ftr-451	600	2	first	first	ADJ
ftr-451	600	3	two	two	NUM
ftr-451	600	4	of	of	ADP
ftr-451	600	5	these	these	DET
ftr-451	600	6	holdings	holding	NOUN
ftr-451	600	7	,	,	PUNCT
ftr-451	600	8	and	and	CCONJ
ftr-451	600	9	perhaps	perhaps	ADV
ftr-451	600	10	the	the	DET
ftr-451	600	11	third	third	ADJ
ftr-451	600	12	,	,	PUNCT
ftr-451	600	13	were	be	AUX
ftr-451	600	14	overturned	overturn	VERB
ftr-451	600	15	by	by	ADP
ftr-451	600	16	the	the	DET
ftr-451	600	17	1940	1940	NUM
ftr-451	600	18	case	case	NOUN
ftr-451	600	19	of	of	ADP
ftr-451	600	20	helvering	helvere	VERB
ftr-451	600	21	v.	v.	ADP
ftr-451	600	22	bruun,94	bruun,94	ADV
ftr-451	600	23	and	and	CCONJ
ftr-451	600	24	in	in	ADP
ftr-451	600	25	any	any	DET
ftr-451	600	26	event	event	NOUN
ftr-451	600	27	the	the	DET
ftr-451	600	28	third	third	ADJ
ftr-451	600	29	holding	holding	NOUN
ftr-451	600	30	is	be	AUX
ftr-451	600	31	irrelevant	irrelevant	ADJ
ftr-451	600	32	to	to	ADP
ftr-451	600	33	the	the	DET
ftr-451	600	34	case	case	NOUN
ftr-451	600	35	of	of	ADP
ftr-451	600	36	found	find	VERB
ftr-451	600	37	property	property	NOUN
ftr-451	600	38	,	,	PUNCT
ftr-451	600	39	since	since	SCONJ
ftr-451	600	40	it	it	PRON
ftr-451	600	41	can	can	AUX
ftr-451	600	42	not	not	PART
ftr-451	600	43	be	be	AUX
ftr-451	600	44	said	say	VERB
ftr-451	600	45	to	to	PART
ftr-451	600	46	be	be	AUX
ftr-451	600	47	“	"	PUNCT
ftr-451	600	48	part	part	NOUN
ftr-451	600	49	”	"	PUNCT
ftr-451	600	50	of	of	ADP
ftr-451	600	51	any	any	DET
ftr-451	600	52	underlying	underlying	ADJ
ftr-451	600	53	investment	investment	NOUN
ftr-451	600	54	.	.	PUNCT
ftr-451	601	1	the	the	DET
ftr-451	601	2	macomber	macomber	PROPN
ftr-451	601	3	case	case	NOUN
ftr-451	601	4	,	,	PUNCT
ftr-451	601	5	significantly	significantly	ADV
ftr-451	601	6	,	,	PUNCT
ftr-451	601	7	did	do	AUX
ftr-451	601	8	not	not	PART
ftr-451	601	9	hold	hold	VERB
ftr-451	601	10	that	that	SCONJ
ftr-451	601	11	“	"	PUNCT
ftr-451	601	12	realization	realization	NOUN
ftr-451	601	13	”	"	PUNCT
ftr-451	601	14	required	require	VERB
ftr-451	601	15	the	the	DET
ftr-451	601	16	receipt	receipt	NOUN
ftr-451	601	17	of	of	ADP
ftr-451	601	18	“	"	PUNCT
ftr-451	601	19	cash	cash	NOUN
ftr-451	601	20	”	"	PUNCT
ftr-451	601	21	or	or	CCONJ
ftr-451	601	22	“	"	PUNCT
ftr-451	601	23	cash	cash	NOUN
ftr-451	601	24	equivalent	equivalent	NOUN
ftr-451	601	25	.	.	PUNCT
ftr-451	601	26	”	"	PUNCT
ftr-451	602	1	eventually	eventually	ADV
ftr-451	602	2	,	,	PUNCT
ftr-451	602	3	the	the	DET
ftr-451	602	4	stock	stock	NOUN
ftr-451	602	5	-	-	PUNCT
ftr-451	602	6	dividend	dividend	NOUN
ftr-451	602	7	issue	issue	NOUN
ftr-451	602	8	was	be	AUX
ftr-451	602	9	settled	settle	VERB
ftr-451	602	10	by	by	ADP
ftr-451	602	11	the	the	DET
ftr-451	602	12	enactment	enactment	NOUN
ftr-451	602	13	of	of	ADP
ftr-451	602	14	internal	internal	ADJ
ftr-451	602	15	revenue	revenue	NOUN
ftr-451	602	16	code	code	NOUN
ftr-451	602	17	section	section	NOUN
ftr-451	602	18	305	305	NUM
ftr-451	602	19	.	.	PUNCT
ftr-451	603	1	b.	b.	PROPN
ftr-451	603	2	lessee	lessee	PROPN
ftr-451	603	3	improvements	improvement	VERB
ftr-451	603	4	the	the	DET
ftr-451	603	5	next	next	ADJ
ftr-451	603	6	realization	realization	NOUN
ftr-451	603	7	-	-	PUNCT
ftr-451	603	8	of	of	ADP
ftr-451	603	9	-	-	PUNCT
ftr-451	603	10	income	income	NOUN
ftr-451	603	11	case	case	NOUN
ftr-451	603	12	of	of	ADP
ftr-451	603	13	general	general	ADJ
ftr-451	603	14	interest	interest	NOUN
ftr-451	603	15	is	be	AUX
ftr-451	603	16	the	the	DET
ftr-451	603	17	1938	1938	NUM
ftr-451	603	18	case	case	NOUN
ftr-451	603	19	of	of	ADP
ftr-451	603	20	m.e	m.e	PROPN
ftr-451	603	21	.	.	PROPN
ftr-451	603	22	blatt	blatt	PROPN
ftr-451	603	23	co.	co.	PROPN
ftr-451	603	24	v.	v.	PROPN
ftr-451	603	25	united	united	PROPN
ftr-451	603	26	states	states	PROPN
ftr-451	603	27	,	,	PUNCT
ftr-451	603	28	where	where	SCONJ
ftr-451	603	29	the	the	DET
ftr-451	603	30	government	government	NOUN
ftr-451	603	31	attempted	attempt	VERB
ftr-451	603	32	to	to	PART
ftr-451	603	33	tax	tax	VERB
ftr-451	603	34	a95	a95	ADV
ftr-451	603	35	landlord	landlord	NOUN
ftr-451	603	36	on	on	ADP
ftr-451	603	37	building	building	NOUN
ftr-451	603	38	improvements	improvement	NOUN
ftr-451	603	39	erected	erect	VERB
ftr-451	603	40	by	by	ADP
ftr-451	603	41	the	the	DET
ftr-451	603	42	lessee	lessee	NOUN
ftr-451	603	43	in	in	ADP
ftr-451	603	44	the	the	DET
ftr-451	603	45	year	year	NOUN
ftr-451	603	46	the	the	DET
ftr-451	603	47	purporting	purporting	NOUN
ftr-451	603	48	to	to	PART
ftr-451	603	49	define	define	VERB
ftr-451	603	50	basis	basis	NOUN
ftr-451	603	51	and	and	CCONJ
ftr-451	603	52	amount	amount	NOUN
ftr-451	603	53	realized	realize	VERB
ftr-451	603	54	)	)	PUNCT
ftr-451	603	55	;	;	PUNCT
ftr-451	603	56	taft	taft	PROPN
ftr-451	603	57	v.	v.	PROPN
ftr-451	603	58	bowers	bower	NOUN
ftr-451	603	59	,	,	PUNCT
ftr-451	603	60	278	278	NUM
ftr-451	603	61	u.s	u.s	PROPN
ftr-451	603	62	.	.	PROPN
ftr-451	603	63	470	470	NUM
ftr-451	603	64	(	(	PUNCT
ftr-451	603	65	1929	1929	NUM
ftr-451	603	66	)	)	PUNCT
ftr-451	603	67	(	(	PUNCT
ftr-451	603	68	discussing	discuss	VERB
ftr-451	603	69	evolution	evolution	NOUN
ftr-451	603	70	of	of	ADP
ftr-451	603	71	basis	basis	NOUN
ftr-451	603	72	rules	rule	NOUN
ftr-451	603	73	for	for	ADP
ftr-451	603	74	gratuitous	gratuitous	ADJ
ftr-451	603	75	transfers	transfer	NOUN
ftr-451	603	76	)	)	PUNCT
ftr-451	603	77	;	;	PUNCT
ftr-451	603	78	marjorie	marjorie	PROPN
ftr-451	603	79	e.	e.	PROPN
ftr-451	603	80	kornhauser	kornhauser	PROPN
ftr-451	603	81	,	,	PUNCT
ftr-451	603	82	the	the	DET
ftr-451	603	83	origins	origin	NOUN
ftr-451	603	84	of	of	ADP
ftr-451	603	85	capital	capital	NOUN
ftr-451	603	86	gains	gain	NOUN
ftr-451	603	87	taxation	taxation	NOUN
ftr-451	603	88	:	:	PUNCT
ftr-451	603	89	what	what	PRON
ftr-451	603	90	’s	’	VERB
ftr-451	603	91	law	law	NOUN
ftr-451	603	92	got	get	VERB
ftr-451	603	93	to	to	PART
ftr-451	603	94	do	do	VERB
ftr-451	603	95	with	with	ADP
ftr-451	603	96	it	it	PRON
ftr-451	603	97	?	?	PUNCT
ftr-451	603	98	,	,	PUNCT
ftr-451	603	99	39	39	NUM
ftr-451	603	100	sw.l.j	sw.l.j	NOUN
ftr-451	603	101	.	.	PUNCT
ftr-451	604	1	869	869	NUM
ftr-451	604	2	(	(	PUNCT
ftr-451	604	3	1985	1985	NUM
ftr-451	604	4	)	)	PUNCT
ftr-451	604	5	;	;	PUNCT
ftr-451	605	1	marjorie	marjorie	PROPN
ftr-451	605	2	e.	e.	PROPN
ftr-451	605	3	kornhauser	kornhauser	PROPN
ftr-451	605	4	,	,	PUNCT
ftr-451	605	5	section	section	NOUN
ftr-451	605	6	1031	1031	NUM
ftr-451	605	7	:	:	PUNCT
ftr-451	606	1	we	we	PRON
ftr-451	606	2	do	do	AUX
ftr-451	606	3	n’t	not	PART
ftr-451	606	4	need	need	VERB
ftr-451	606	5	another	another	DET
ftr-451	606	6	hero	hero	NOUN
ftr-451	606	7	,	,	PUNCT
ftr-451	606	8	60	60	NUM
ftr-451	606	9	so.cal.l.rev	so.cal.l.rev	NOUN
ftr-451	606	10	.	.	NOUN
ftr-451	606	11	397	397	NUM
ftr-451	606	12	,	,	PUNCT
ftr-451	606	13	400	400	NUM
ftr-451	606	14	-	-	SYM
ftr-451	606	15	407	407	NUM
ftr-451	606	16	(	(	PUNCT
ftr-451	606	17	1987	1987	NUM
ftr-451	606	18	)	)	PUNCT
ftr-451	606	19	(	(	PUNCT
ftr-451	606	20	realization	realization	NOUN
ftr-451	606	21	and	and	CCONJ
ftr-451	606	22	recognition	recognition	NOUN
ftr-451	606	23	)	)	PUNCT
ftr-451	606	24	.	.	PUNCT
ftr-451	607	1	90	90	NUM
ftr-451	607	2	.	.	PUNCT
ftr-451	608	1	see	see	VERB
ftr-451	608	2	kornhauser	kornhauser	NOUN
ftr-451	608	3	,	,	PUNCT
ftr-451	608	4	supra	supra	PROPN
ftr-451	608	5	note	note	PROPN
ftr-451	608	6	89	89	NUM
ftr-451	608	7	,	,	PUNCT
ftr-451	608	8	60	60	NUM
ftr-451	608	9	so	so	ADV
ftr-451	608	10	.	.	PUNCT
ftr-451	609	1	cal	cal	PROPN
ftr-451	609	2	.	.	PUNCT
ftr-451	610	1	l.	l.	PROPN
ftr-451	610	2	rev	rev	PROPN
ftr-451	610	3	.	.	PUNCT
ftr-451	611	1	at	at	ADP
ftr-451	611	2	401	401	NUM
ftr-451	611	3	-	-	SYM
ftr-451	611	4	02	02	NUM
ftr-451	611	5	.	.	PUNCT
ftr-451	611	6	91	91	NUM
ftr-451	611	7	.	.	PUNCT
ftr-451	611	8	283	283	NUM
ftr-451	611	9	u.s	u.s	PROPN
ftr-451	611	10	.	.	PROPN
ftr-451	611	11	404	404	NUM
ftr-451	611	12	(	(	PUNCT
ftr-451	611	13	1931	1931	NUM
ftr-451	611	14	)	)	PUNCT
ftr-451	611	15	.	.	PUNCT
ftr-451	612	1	see	see	AUX
ftr-451	612	2	also	also	ADV
ftr-451	612	3	helvering	helvere	VERB
ftr-451	612	4	v.	v.	ADP
ftr-451	612	5	tex	tex	PROPN
ftr-451	612	6	-	-	PROPN
ftr-451	612	7	penn	penn	PROPN
ftr-451	612	8	oil	oil	PROPN
ftr-451	612	9	co.	co.	PROPN
ftr-451	612	10	,	,	PUNCT
ftr-451	612	11	300	300	NUM
ftr-451	612	12	u.s	u.s	PROPN
ftr-451	612	13	.	.	PROPN
ftr-451	612	14	481	481	NUM
ftr-451	612	15	(	(	PUNCT
ftr-451	612	16	1937	1937	NUM
ftr-451	612	17	)	)	PUNCT
ftr-451	612	18	(	(	PUNCT
ftr-451	612	19	corporate	corporate	ADJ
ftr-451	612	20	reorganization	reorganization	NOUN
ftr-451	612	21	)	)	PUNCT
ftr-451	612	22	.	.	PUNCT
ftr-451	613	1	section	section	PROPN
ftr-451	613	2	202(e	202(e	PROPN
ftr-451	613	3	)	)	PUNCT
ftr-451	613	4	of	of	ADP
ftr-451	613	5	the	the	DET
ftr-451	613	6	revenue	revenue	NOUN
ftr-451	613	7	act	act	NOUN
ftr-451	613	8	of	of	ADP
ftr-451	613	9	1921	1921	NUM
ftr-451	613	10	,	,	PUNCT
ftr-451	613	11	pub	pub	NOUN
ftr-451	613	12	.	.	PUNCT
ftr-451	614	1	l.	l.	PROPN
ftr-451	614	2	no	no	INTJ
ftr-451	614	3	.	.	PROPN
ftr-451	615	1	67	67	NUM
ftr-451	615	2	-	-	SYM
ftr-451	615	3	98	98	NUM
ftr-451	615	4	,	,	PUNCT
ftr-451	615	5	42	42	NUM
ftr-451	615	6	stat	stat	NOUN
ftr-451	615	7	.	.	PUNCT
ftr-451	616	1	227	227	NUM
ftr-451	616	2	,	,	PUNCT
ftr-451	616	3	codified	codify	VERB
ftr-451	616	4	(	(	PUNCT
ftr-451	616	5	until	until	ADP
ftr-451	616	6	the	the	DET
ftr-451	616	7	revenue	revenue	NOUN
ftr-451	616	8	act	act	NOUN
ftr-451	616	9	of	of	ADP
ftr-451	616	10	1924	1924	NUM
ftr-451	616	11	)	)	PUNCT
ftr-451	617	1	the	the	DET
ftr-451	617	2	idea	idea	NOUN
ftr-451	617	3	that	that	SCONJ
ftr-451	617	4	the	the	DET
ftr-451	617	5	amount	amount	NOUN
ftr-451	617	6	realized	realize	VERB
ftr-451	617	7	was	be	AUX
ftr-451	617	8	the	the	DET
ftr-451	617	9	“	"	PUNCT
ftr-451	617	10	readily	readily	ADV
ftr-451	617	11	ascertainable	ascertainable	ADJ
ftr-451	617	12	fair	fair	ADJ
ftr-451	617	13	market	market	NOUN
ftr-451	617	14	value	value	NOUN
ftr-451	617	15	”	"	PUNCT
ftr-451	617	16	of	of	ADP
ftr-451	617	17	property	property	NOUN
ftr-451	617	18	received	receive	VERB
ftr-451	617	19	.	.	PUNCT
ftr-451	618	1	92	92	NUM
ftr-451	618	2	.	.	PUNCT
ftr-451	619	1	there	there	PRON
ftr-451	619	2	is	be	VERB
ftr-451	619	3	no	no	DET
ftr-451	619	4	need	need	NOUN
ftr-451	619	5	here	here	ADV
ftr-451	619	6	to	to	PART
ftr-451	619	7	consider	consider	VERB
ftr-451	619	8	the	the	DET
ftr-451	619	9	line	line	NOUN
ftr-451	619	10	of	of	ADP
ftr-451	619	11	cases	case	NOUN
ftr-451	619	12	dealing	deal	VERB
ftr-451	619	13	with	with	ADP
ftr-451	619	14	the	the	DET
ftr-451	619	15	issue	issue	NOUN
ftr-451	619	16	of	of	ADP
ftr-451	619	17	when	when	SCONJ
ftr-451	619	18	an	an	DET
ftr-451	619	19	“	"	PUNCT
ftr-451	619	20	exchange	exchange	NOUN
ftr-451	619	21	”	"	PUNCT
ftr-451	619	22	might	might	AUX
ftr-451	619	23	not	not	PART
ftr-451	619	24	be	be	AUX
ftr-451	619	25	a	a	DET
ftr-451	619	26	realization	realization	NOUN
ftr-451	619	27	event	event	NOUN
ftr-451	619	28	on	on	ADP
ftr-451	619	29	the	the	DET
ftr-451	619	30	theory	theory	NOUN
ftr-451	619	31	that	that	SCONJ
ftr-451	619	32	the	the	DET
ftr-451	619	33	property	property	NOUN
ftr-451	619	34	received	receive	VERB
ftr-451	619	35	is	be	AUX
ftr-451	619	36	essentially	essentially	ADV
ftr-451	619	37	the	the	DET
ftr-451	619	38	“	"	PUNCT
ftr-451	619	39	same	same	ADJ
ftr-451	619	40	”	"	PUNCT
ftr-451	619	41	as	as	ADP
ftr-451	619	42	the	the	DET
ftr-451	619	43	property	property	NOUN
ftr-451	619	44	given	give	VERB
ftr-451	619	45	up	up	ADP
ftr-451	619	46	.	.	PUNCT
ftr-451	620	1	see	see	VERB
ftr-451	620	2	cottage	cottage	NOUN
ftr-451	620	3	savings	saving	NOUN
ftr-451	620	4	ass’n	ass’n	NOUN
ftr-451	620	5	v.	v.	ADP
ftr-451	620	6	commissioner	commissioner	NOUN
ftr-451	620	7	,	,	PUNCT
ftr-451	620	8	499	499	NUM
ftr-451	620	9	u.s	u.s	PROPN
ftr-451	620	10	.	.	PROPN
ftr-451	620	11	554	554	NUM
ftr-451	620	12	(	(	PUNCT
ftr-451	620	13	1991	1991	NUM
ftr-451	620	14	)	)	PUNCT
ftr-451	620	15	(	(	PUNCT
ftr-451	620	16	adopting	adopt	VERB
ftr-451	620	17	an	an	DET
ftr-451	620	18	expansive	expansive	ADJ
ftr-451	620	19	concept	concept	NOUN
ftr-451	620	20	of	of	ADP
ftr-451	620	21	realization	realization	NOUN
ftr-451	620	22	in	in	ADP
ftr-451	620	23	exchanges	exchange	NOUN
ftr-451	620	24	)	)	PUNCT
ftr-451	620	25	,	,	PUNCT
ftr-451	620	26	and	and	CCONJ
ftr-451	620	27	cases	case	NOUN
ftr-451	620	28	discussed	discuss	VERB
ftr-451	620	29	therein	therein	ADV
ftr-451	620	30	.	.	PUNCT
ftr-451	621	1	93	93	NUM
ftr-451	621	2	.	.	PUNCT
ftr-451	622	1	252	252	NUM
ftr-451	622	2	u.s	u.s	PROPN
ftr-451	622	3	.	.	PROPN
ftr-451	622	4	189	189	NUM
ftr-451	622	5	(	(	PUNCT
ftr-451	622	6	1920	1920	NUM
ftr-451	622	7	)	)	PUNCT
ftr-451	622	8	.	.	PUNCT
ftr-451	623	1	94	94	NUM
ftr-451	623	2	.	.	PUNCT
ftr-451	624	1	309	309	NUM
ftr-451	624	2	u.s	u.s	PROPN
ftr-451	624	3	.	.	PROPN
ftr-451	624	4	461	461	NUM
ftr-451	624	5	(	(	PUNCT
ftr-451	624	6	1940	1940	NUM
ftr-451	624	7	)	)	PUNCT
ftr-451	624	8	,	,	PUNCT
ftr-451	624	9	see	see	VERB
ftr-451	624	10	infra	infra	NOUN
ftr-451	624	11	text	text	NOUN
ftr-451	624	12	and	and	CCONJ
ftr-451	624	13	note	note	VERB
ftr-451	624	14	97	97	NUM
ftr-451	624	15	.	.	NOUN
ftr-451	624	16	95	95	NUM
ftr-451	624	17	.	.	PUNCT
ftr-451	625	1	305	305	NUM
ftr-451	625	2	u.s	u.s	PROPN
ftr-451	625	3	.	.	PROPN
ftr-451	625	4	267	267	NUM
ftr-451	625	5	(	(	PUNCT
ftr-451	625	6	1938	1938	NUM
ftr-451	625	7	)	)	PUNCT
ftr-451	625	8	.	.	PUNCT
ftr-451	626	1	708	708	NUM
ftr-451	626	2	florida	florida	PROPN
ftr-451	626	3	tax	tax	NOUN
ftr-451	626	4	review	review	NOUN
ftr-451	626	5	[	[	X
ftr-451	626	6	vol	vol	NOUN
ftr-451	626	7	.	.	PUNCT
ftr-451	627	1	4:10	4:10	NUM
ftr-451	627	2	improvements	improvement	NOUN
ftr-451	627	3	were	be	AUX
ftr-451	627	4	completed	complete	VERB
ftr-451	627	5	.	.	PUNCT
ftr-451	628	1	the	the	DET
ftr-451	628	2	court	court	NOUN
ftr-451	628	3	held	hold	VERB
ftr-451	628	4	that	that	SCONJ
ftr-451	628	5	the	the	DET
ftr-451	628	6	improvements	improvement	NOUN
ftr-451	628	7	were96	were96	VERB
ftr-451	628	8	neither	neither	CCONJ
ftr-451	628	9	rental	rental	ADJ
ftr-451	628	10	income	income	NOUN
ftr-451	628	11	(	(	PUNCT
ftr-451	628	12	because	because	SCONJ
ftr-451	628	13	not	not	PART
ftr-451	628	14	stipulated	stipulate	VERB
ftr-451	628	15	to	to	PART
ftr-451	628	16	be	be	AUX
ftr-451	628	17	rent	rent	NOUN
ftr-451	628	18	)	)	PUNCT
ftr-451	628	19	nor	nor	CCONJ
ftr-451	628	20	“	"	PUNCT
ftr-451	628	21	residual	residual	ADJ
ftr-451	628	22	”	"	PUNCT
ftr-451	628	23	gross	gross	ADJ
ftr-451	628	24	income	income	NOUN
ftr-451	628	25	.	.	PUNCT
ftr-451	629	1	on	on	ADP
ftr-451	629	2	the	the	DET
ftr-451	629	3	latter	latter	ADJ
ftr-451	629	4	issue	issue	NOUN
ftr-451	629	5	,	,	PUNCT
ftr-451	629	6	the	the	DET
ftr-451	629	7	court	court	NOUN
ftr-451	629	8	made	make	VERB
ftr-451	629	9	the	the	DET
ftr-451	629	10	following	follow	VERB
ftr-451	629	11	holdings	holding	NOUN
ftr-451	629	12	:	:	PUNCT
ftr-451	629	13	(	(	PUNCT
ftr-451	629	14	1	1	X
ftr-451	629	15	)	)	PUNCT
ftr-451	629	16	the	the	DET
ftr-451	629	17	improvements	improvement	NOUN
ftr-451	629	18	(	(	PUNCT
ftr-451	629	19	painting	painting	NOUN
ftr-451	629	20	,	,	PUNCT
ftr-451	629	21	certain	certain	ADJ
ftr-451	629	22	fixtures	fixture	NOUN
ftr-451	629	23	,	,	PUNCT
ftr-451	629	24	ventilation	ventilation	NOUN
ftr-451	629	25	system	system	NOUN
ftr-451	629	26	,	,	PUNCT
ftr-451	629	27	and	and	CCONJ
ftr-451	629	28	architect	architect	NOUN
ftr-451	629	29	’s	’s	PART
ftr-451	629	30	fee	fee	NOUN
ftr-451	629	31	)	)	PUNCT
ftr-451	629	32	would	would	AUX
ftr-451	629	33	have	have	VERB
ftr-451	629	34	no	no	DET
ftr-451	629	35	value	value	NOUN
ftr-451	629	36	if	if	SCONJ
ftr-451	629	37	detached	detach	VERB
ftr-451	629	38	from	from	ADP
ftr-451	629	39	the	the	DET
ftr-451	629	40	building	building	NOUN
ftr-451	629	41	;	;	PUNCT
ftr-451	629	42	(	(	PUNCT
ftr-451	629	43	2	2	X
ftr-451	629	44	)	)	PUNCT
ftr-451	629	45	insofar	insofar	ADV
ftr-451	629	46	as	as	SCONJ
ftr-451	629	47	the	the	DET
ftr-451	629	48	improvements	improvement	NOUN
ftr-451	629	49	increased	increase	VERB
ftr-451	629	50	the	the	DET
ftr-451	629	51	value	value	NOUN
ftr-451	629	52	of	of	ADP
ftr-451	629	53	the	the	DET
ftr-451	629	54	building	building	NOUN
ftr-451	629	55	,	,	PUNCT
ftr-451	629	56	the	the	DET
ftr-451	629	57	result	result	NOUN
ftr-451	629	58	was	be	AUX
ftr-451	629	59	unrealized	unrealized	ADJ
ftr-451	629	60	appreciation	appreciation	NOUN
ftr-451	629	61	;	;	PUNCT
ftr-451	629	62	(	(	PUNCT
ftr-451	629	63	3	3	X
ftr-451	629	64	)	)	PUNCT
ftr-451	629	65	insofar	insofar	ADV
ftr-451	629	66	as	as	SCONJ
ftr-451	629	67	the	the	DET
ftr-451	629	68	improvements	improvement	NOUN
ftr-451	629	69	would	would	AUX
ftr-451	629	70	have	have	VERB
ftr-451	629	71	no	no	DET
ftr-451	629	72	value	value	NOUN
ftr-451	629	73	at	at	ADP
ftr-451	629	74	the	the	DET
ftr-451	629	75	end	end	NOUN
ftr-451	629	76	of	of	ADP
ftr-451	629	77	the	the	DET
ftr-451	629	78	lease	lease	NOUN
ftr-451	629	79	term	term	NOUN
ftr-451	629	80	,	,	PUNCT
ftr-451	629	81	they	they	PRON
ftr-451	629	82	could	could	AUX
ftr-451	629	83	not	not	PART
ftr-451	629	84	be	be	AUX
ftr-451	629	85	income	income	NOUN
ftr-451	629	86	prior	prior	ADV
ftr-451	629	87	to	to	ADP
ftr-451	629	88	the	the	DET
ftr-451	629	89	end	end	NOUN
ftr-451	629	90	of	of	ADP
ftr-451	629	91	the	the	DET
ftr-451	629	92	lease	lease	NOUN
ftr-451	629	93	term	term	NOUN
ftr-451	629	94	;	;	PUNCT
ftr-451	629	95	and	and	CCONJ
ftr-451	629	96	(	(	PUNCT
ftr-451	629	97	4	4	X
ftr-451	629	98	)	)	PUNCT
ftr-451	629	99	that	that	PRON
ftr-451	629	100	insofar	insofar	ADV
ftr-451	629	101	as	as	SCONJ
ftr-451	629	102	the	the	DET
ftr-451	629	103	improvements	improvement	NOUN
ftr-451	629	104	would	would	AUX
ftr-451	629	105	possess	possess	VERB
ftr-451	629	106	value	value	NOUN
ftr-451	629	107	as	as	ADP
ftr-451	629	108	of	of	ADP
ftr-451	629	109	the	the	DET
ftr-451	629	110	termination	termination	NOUN
ftr-451	629	111	of	of	ADP
ftr-451	629	112	the	the	DET
ftr-451	629	113	lease	lease	NOUN
ftr-451	629	114	,	,	PUNCT
ftr-451	629	115	there	there	PRON
ftr-451	629	116	was	be	VERB
ftr-451	629	117	no	no	DET
ftr-451	629	118	realization	realization	NOUN
ftr-451	629	119	of	of	ADP
ftr-451	629	120	income	income	NOUN
ftr-451	629	121	or	or	CCONJ
ftr-451	629	122	gain	gain	VERB
ftr-451	629	123	prior	prior	ADV
ftr-451	629	124	to	to	ADP
ftr-451	629	125	such	such	ADJ
ftr-451	629	126	time	time	NOUN
ftr-451	629	127	because	because	SCONJ
ftr-451	629	128	the	the	DET
ftr-451	629	129	lessor	lessor	NOUN
ftr-451	629	130	could	could	AUX
ftr-451	629	131	neither	neither	CCONJ
ftr-451	629	132	use	use	VERB
ftr-451	629	133	nor	nor	CCONJ
ftr-451	629	134	dispose	dispose	NOUN
ftr-451	629	135	of	of	ADP
ftr-451	629	136	the	the	DET
ftr-451	629	137	improvements	improvement	NOUN
ftr-451	629	138	until	until	SCONJ
ftr-451	629	139	the	the	DET
ftr-451	629	140	lease	lease	NOUN
ftr-451	629	141	terminated	terminate	VERB
ftr-451	629	142	.	.	PUNCT
ftr-451	630	1	two	two	NUM
ftr-451	630	2	years	year	NOUN
ftr-451	630	3	later	later	ADV
ftr-451	630	4	,	,	PUNCT
ftr-451	630	5	in	in	ADP
ftr-451	630	6	1940	1940	NUM
ftr-451	630	7	,	,	PUNCT
ftr-451	630	8	the	the	DET
ftr-451	630	9	supreme	supreme	PROPN
ftr-451	630	10	court	court	PROPN
ftr-451	630	11	in	in	ADP
ftr-451	630	12	the	the	DET
ftr-451	630	13	bruun	bruun	PROPN
ftr-451	630	14	case	case	NOUN
ftr-451	630	15	held,97	held,97	VERB
ftr-451	630	16	inter	inter	PROPN
ftr-451	630	17	alia	alia	PROPN
ftr-451	630	18	,	,	PUNCT
ftr-451	630	19	that	that	SCONJ
ftr-451	630	20	the	the	DET
ftr-451	630	21	receipt	receipt	NOUN
ftr-451	630	22	of	of	ADP
ftr-451	630	23	a	a	DET
ftr-451	630	24	building	building	NOUN
ftr-451	630	25	by	by	ADP
ftr-451	630	26	a	a	DET
ftr-451	630	27	lessor	lessor	NOUN
ftr-451	630	28	upon	upon	SCONJ
ftr-451	630	29	the	the	DET
ftr-451	630	30	expiration	expiration	NOUN
ftr-451	630	31	of	of	ADP
ftr-451	630	32	a	a	DET
ftr-451	630	33	lease	lease	NOUN
ftr-451	630	34	gave	give	VERB
ftr-451	630	35	rise	rise	NOUN
ftr-451	630	36	to	to	ADP
ftr-451	630	37	residual	residual	ADJ
ftr-451	630	38	income	income	NOUN
ftr-451	630	39	equal	equal	ADJ
ftr-451	630	40	to	to	ADP
ftr-451	630	41	the	the	DET
ftr-451	630	42	then	then	ADJ
ftr-451	630	43	value	value	NOUN
ftr-451	630	44	of	of	ADP
ftr-451	630	45	the	the	DET
ftr-451	630	46	building	building	NOUN
ftr-451	630	47	,	,	PUNCT
ftr-451	630	48	even98	even98	NOUN
ftr-451	630	49	though	though	SCONJ
ftr-451	630	50	property	property	NOUN
ftr-451	630	51	of	of	ADP
ftr-451	630	52	this	this	DET
ftr-451	630	53	sort	sort	NOUN
ftr-451	630	54	is	be	AUX
ftr-451	630	55	hard	hard	ADJ
ftr-451	630	56	(	(	PUNCT
ftr-451	630	57	if	if	SCONJ
ftr-451	630	58	not	not	PART
ftr-451	630	59	impossible	impossible	ADJ
ftr-451	630	60	)	)	PUNCT
ftr-451	630	61	to	to	PART
ftr-451	630	62	value	value	VERB
ftr-451	630	63	,	,	PUNCT
ftr-451	630	64	and	and	CCONJ
ftr-451	630	65	is	be	AUX
ftr-451	630	66	quite	quite	ADV
ftr-451	630	67	illiquid	illiquid	ADJ
ftr-451	630	68	insofar	insofar	ADV
ftr-451	630	69	as	as	SCONJ
ftr-451	630	70	it	it	PRON
ftr-451	630	71	is	be	AUX
ftr-451	630	72	“	"	PUNCT
ftr-451	630	73	attached	attach	VERB
ftr-451	630	74	”	"	PUNCT
ftr-451	630	75	to	to	ADP
ftr-451	630	76	the	the	DET
ftr-451	630	77	land	land	NOUN
ftr-451	630	78	.	.	PUNCT
ftr-451	631	1	on	on	ADP
ftr-451	631	2	the	the	DET
ftr-451	631	3	merits	merit	NOUN
ftr-451	631	4	,	,	PUNCT
ftr-451	631	5	nonliquidity	nonliquidity	NOUN
ftr-451	631	6	should	should	AUX
ftr-451	631	7	not	not	PART
ftr-451	631	8	be	be	AUX
ftr-451	631	9	a	a	DET
ftr-451	631	10	basis	basis	NOUN
ftr-451	631	11	for	for	ADP
ftr-451	631	12	a	a	DET
ftr-451	631	13	court	court	NOUN
ftr-451	631	14	deciding	decide	VERB
ftr-451	631	15	that	that	SCONJ
ftr-451	631	16	an	an	DET
ftr-451	631	17	in	in	ADP
ftr-451	631	18	-	-	PUNCT
ftr-451	631	19	kind	kind	NOUN
ftr-451	631	20	accession	accession	NOUN
ftr-451	631	21	to	to	ADP
ftr-451	631	22	wealth	wealth	NOUN
ftr-451	631	23	is	be	AUX
ftr-451	631	24	not	not	PART
ftr-451	631	25	income	income	NOUN
ftr-451	631	26	.	.	PUNCT
ftr-451	632	1	the	the	DET
ftr-451	632	2	concept	concept	NOUN
ftr-451	632	3	of	of	ADP
ftr-451	632	4	“	"	PUNCT
ftr-451	632	5	nonliquidity	nonliquidity	NOUN
ftr-451	632	6	”	"	PUNCT
ftr-451	632	7	is	be	AUX
ftr-451	632	8	indeterminate	indeterminate	ADJ
ftr-451	632	9	:	:	PUNCT
ftr-451	632	10	the	the	DET
ftr-451	632	11	concept	concept	NOUN
ftr-451	632	12	of	of	ADP
ftr-451	632	13	illiquid	illiquid	ADJ
ftr-451	632	14	property	property	NOUN
ftr-451	632	15	ranges	range	VERB
ftr-451	632	16	from	from	ADP
ftr-451	632	17	property	property	NOUN
ftr-451	632	18	that	that	PRON
ftr-451	632	19	is	be	AUX
ftr-451	632	20	marketable	marketable	ADJ
ftr-451	632	21	but	but	CCONJ
ftr-451	632	22	where	where	SCONJ
ftr-451	632	23	valuation	valuation	NOUN
ftr-451	632	24	is	be	AUX
ftr-451	632	25	imprecise	imprecise	ADJ
ftr-451	632	26	(	(	PUNCT
ftr-451	632	27	such	such	ADJ
ftr-451	632	28	as	as	ADP
ftr-451	632	29	real	real	ADJ
ftr-451	632	30	estate	estate	NOUN
ftr-451	632	31	,	,	PUNCT
ftr-451	632	32	the	the	DET
ftr-451	632	33	sale	sale	NOUN
ftr-451	632	34	of	of	ADP
ftr-451	632	35	which	which	PRON
ftr-451	632	36	also	also	ADV
ftr-451	632	37	entails	entail	VERB
ftr-451	632	38	significant	significant	ADJ
ftr-451	632	39	transaction	transaction	NOUN
ftr-451	632	40	costs	cost	NOUN
ftr-451	632	41	)	)	PUNCT
ftr-451	632	42	to	to	ADP
ftr-451	632	43	property	property	NOUN
ftr-451	632	44	that	that	PRON
ftr-451	632	45	has	have	VERB
ftr-451	632	46	no	no	DET
ftr-451	632	47	market	market	NOUN
ftr-451	632	48	but	but	CCONJ
ftr-451	632	49	conceivably	conceivably	ADV
ftr-451	632	50	might	might	AUX
ftr-451	632	51	be	be	AUX
ftr-451	632	52	sold	sell	VERB
ftr-451	632	53	as	as	ADP
ftr-451	632	54	the	the	DET
ftr-451	632	55	result	result	NOUN
ftr-451	632	56	of	of	ADP
ftr-451	632	57	direct	direct	ADJ
ftr-451	632	58	solicitation	solicitation	NOUN
ftr-451	632	59	(	(	PUNCT
ftr-451	632	60	such	such	ADJ
ftr-451	632	61	as	as	ADP
ftr-451	632	62	a	a	DET
ftr-451	632	63	closely	closely	ADV
ftr-451	632	64	held	hold	VERB
ftr-451	632	65	business	business	NOUN
ftr-451	632	66	interest	interest	NOUN
ftr-451	632	67	)	)	PUNCT
ftr-451	632	68	.	.	PUNCT
ftr-451	633	1	moreover	moreover	ADV
ftr-451	633	2	,	,	PUNCT
ftr-451	633	3	the	the	DET
ftr-451	633	4	causes	cause	NOUN
ftr-451	633	5	of	of	ADP
ftr-451	633	6	nonliquidity	nonliquidity	NOUN
ftr-451	633	7	are	be	AUX
ftr-451	633	8	varied	varied	ADJ
ftr-451	633	9	,	,	PUNCT
ftr-451	633	10	and	and	CCONJ
ftr-451	633	11	include	include	VERB
ftr-451	633	12	imperfect	imperfect	ADJ
ftr-451	633	13	market	market	NOUN
ftr-451	633	14	information	information	NOUN
ftr-451	633	15	,	,	PUNCT
ftr-451	633	16	lack	lack	NOUN
ftr-451	633	17	of	of	ADP
ftr-451	633	18	a	a	DET
ftr-451	633	19	market	market	NOUN
ftr-451	633	20	mechanism	mechanism	NOUN
ftr-451	633	21	,	,	PUNCT
ftr-451	633	22	and	and	CCONJ
ftr-451	633	23	legal	legal	ADJ
ftr-451	633	24	inhibitions	inhibition	NOUN
ftr-451	633	25	on	on	ADP
ftr-451	633	26	alienation	alienation	NOUN
ftr-451	633	27	.	.	PUNCT
ftr-451	634	1	any	any	DET
ftr-451	634	2	attempt	attempt	NOUN
ftr-451	634	3	by	by	ADP
ftr-451	634	4	courts	court	NOUN
ftr-451	634	5	to	to	PART
ftr-451	634	6	draw	draw	VERB
ftr-451	634	7	lines	line	NOUN
ftr-451	634	8	according	accord	VERB
ftr-451	634	9	to	to	ADP
ftr-451	634	10	“	"	PUNCT
ftr-451	634	11	degree	degree	NOUN
ftr-451	634	12	”	"	PUNCT
ftr-451	634	13	of	of	ADP
ftr-451	634	14	nonliquidity	nonliquidity	NOUN
ftr-451	634	15	(	(	PUNCT
ftr-451	634	16	or	or	CCONJ
ftr-451	634	17	difficulty	difficulty	NOUN
ftr-451	634	18	of	of	ADP
ftr-451	634	19	valuation	valuation	NOUN
ftr-451	634	20	)	)	PUNCT
ftr-451	634	21	would	would	AUX
ftr-451	634	22	only	only	ADV
ftr-451	634	23	create	create	VERB
ftr-451	634	24	uncertainty	uncertainty	NOUN
ftr-451	634	25	.	.	PUNCT
ftr-451	635	1	bruun	bruun	PROPN
ftr-451	635	2	clearly	clearly	ADV
ftr-451	635	3	overrules	overrule	VERB
ftr-451	635	4	two	two	NUM
ftr-451	635	5	of	of	ADP
ftr-451	635	6	the	the	DET
ftr-451	635	7	holdings	holding	NOUN
ftr-451	635	8	of	of	ADP
ftr-451	635	9	the	the	DET
ftr-451	635	10	blatt	blatt	PROPN
ftr-451	635	11	case	case	NOUN
ftr-451	635	12	.	.	PUNCT
ftr-451	636	1	after	after	ADP
ftr-451	636	2	bruun	bruun	PROPN
ftr-451	636	3	,	,	PUNCT
ftr-451	636	4	it	it	PRON
ftr-451	636	5	is	be	AUX
ftr-451	636	6	clear	clear	ADJ
ftr-451	636	7	that	that	SCONJ
ftr-451	636	8	there	there	PRON
ftr-451	636	9	is	be	VERB
ftr-451	636	10	income	income	NOUN
ftr-451	636	11	when	when	SCONJ
ftr-451	636	12	another	another	DET
ftr-451	636	13	party	party	NOUN
ftr-451	636	14	directly	directly	ADV
ftr-451	636	15	adds	add	VERB
ftr-451	636	16	to	to	ADP
ftr-451	636	17	the	the	DET
ftr-451	636	18	taxpayer	taxpayer	NOUN
ftr-451	636	19	’s	’s	PART
ftr-451	636	20	physical	physical	ADJ
ftr-451	636	21	capital	capital	NOUN
ftr-451	636	22	.	.	PUNCT
ftr-451	637	1	also	also	ADV
ftr-451	637	2	,	,	PUNCT
ftr-451	637	3	it	it	PRON
ftr-451	637	4	is	be	AUX
ftr-451	637	5	irrelevant	irrelevant	ADJ
ftr-451	637	6	whether	whether	SCONJ
ftr-451	637	7	the	the	DET
ftr-451	637	8	addition	addition	NOUN
ftr-451	637	9	can	can	AUX
ftr-451	637	10	be99	be99	PROPN
ftr-451	637	11	detached	detach	VERB
ftr-451	637	12	or	or	CCONJ
ftr-451	637	13	severed	sever	VERB
ftr-451	637	14	from	from	ADP
ftr-451	637	15	the	the	DET
ftr-451	637	16	taxpayer	taxpayer	NOUN
ftr-451	637	17	’s	’s	PART
ftr-451	637	18	original	original	ADJ
ftr-451	637	19	investment	investment	NOUN
ftr-451	637	20	.	.	PUNCT
ftr-451	638	1	and	and	CCONJ
ftr-451	638	2	,	,	PUNCT
ftr-451	638	3	as	as	SCONJ
ftr-451	638	4	mentioned	mention	VERB
ftr-451	638	5	above	above	ADV
ftr-451	638	6	,	,	PUNCT
ftr-451	638	7	difficulty	difficulty	NOUN
ftr-451	638	8	of	of	ADP
ftr-451	638	9	valuation	valuation	NOUN
ftr-451	638	10	and	and	CCONJ
ftr-451	638	11	relative	relative	ADJ
ftr-451	638	12	illiquidity	illiquidity	NOUN
ftr-451	638	13	were	be	AUX
ftr-451	638	14	no	no	DET
ftr-451	638	15	bar	bar	NOUN
ftr-451	638	16	to	to	ADP
ftr-451	638	17	inclusion	inclusion	NOUN
ftr-451	638	18	in	in	ADP
ftr-451	638	19	96	96	NUM
ftr-451	638	20	.	.	PUNCT
ftr-451	639	1	the	the	DET
ftr-451	639	2	government	government	NOUN
ftr-451	639	3	’s	’s	PART
ftr-451	639	4	theory	theory	NOUN
ftr-451	639	5	of	of	ADP
ftr-451	639	6	the	the	DET
ftr-451	639	7	case	case	NOUN
ftr-451	639	8	was	be	AUX
ftr-451	639	9	faulty	faulty	ADJ
ftr-451	639	10	:	:	PUNCT
ftr-451	639	11	the	the	DET
ftr-451	639	12	amount	amount	NOUN
ftr-451	639	13	includable	includable	ADJ
ftr-451	639	14	,	,	PUNCT
ftr-451	639	15	according	accord	VERB
ftr-451	639	16	to	to	ADP
ftr-451	639	17	the	the	DET
ftr-451	639	18	government	government	NOUN
ftr-451	639	19	,	,	PUNCT
ftr-451	639	20	was	be	AUX
ftr-451	639	21	the	the	DET
ftr-451	639	22	lessee	lessee	NOUN
ftr-451	639	23	’s	’s	PART
ftr-451	639	24	cost	cost	NOUN
ftr-451	639	25	reduced	reduce	VERB
ftr-451	639	26	by	by	ADP
ftr-451	639	27	the	the	DET
ftr-451	639	28	accounting	accounting	NOUN
ftr-451	639	29	depreciation	depreciation	NOUN
ftr-451	639	30	that	that	PRON
ftr-451	639	31	would	would	AUX
ftr-451	639	32	have	have	AUX
ftr-451	639	33	accumulated	accumulate	VERB
ftr-451	639	34	as	as	ADP
ftr-451	639	35	of	of	ADP
ftr-451	639	36	the	the	DET
ftr-451	639	37	end	end	NOUN
ftr-451	639	38	of	of	ADP
ftr-451	639	39	the	the	DET
ftr-451	639	40	lease	lease	NOUN
ftr-451	639	41	term	term	NOUN
ftr-451	639	42	.	.	PUNCT
ftr-451	640	1	such	such	ADJ
ftr-451	640	2	includable	includable	ADJ
ftr-451	640	3	amount	amount	NOUN
ftr-451	640	4	was	be	AUX
ftr-451	640	5	to	to	PART
ftr-451	640	6	be	be	AUX
ftr-451	640	7	pro	pro	ADJ
ftr-451	640	8	-	-	ADJ
ftr-451	640	9	rated	rate	VERB
ftr-451	640	10	in	in	ADP
ftr-451	640	11	gross	gross	ADJ
ftr-451	640	12	income	income	NOUN
ftr-451	640	13	over	over	ADP
ftr-451	640	14	the	the	DET
ftr-451	640	15	remaining	remain	VERB
ftr-451	640	16	lease	lease	NOUN
ftr-451	640	17	term	term	NOUN
ftr-451	640	18	.	.	PUNCT
ftr-451	641	1	the	the	DET
ftr-451	641	2	correct	correct	ADJ
ftr-451	641	3	valuation	valuation	NOUN
ftr-451	641	4	approach	approach	NOUN
ftr-451	641	5	would	would	AUX
ftr-451	641	6	have	have	AUX
ftr-451	641	7	been	be	AUX
ftr-451	641	8	the	the	DET
ftr-451	641	9	present	present	ADJ
ftr-451	641	10	discounted	discount	VERB
ftr-451	641	11	value	value	NOUN
ftr-451	641	12	,	,	PUNCT
ftr-451	641	13	as	as	ADP
ftr-451	641	14	of	of	ADP
ftr-451	641	15	the	the	DET
ftr-451	641	16	completion	completion	NOUN
ftr-451	641	17	of	of	ADP
ftr-451	641	18	the	the	DET
ftr-451	641	19	improvements	improvement	NOUN
ftr-451	641	20	,	,	PUNCT
ftr-451	641	21	of	of	ADP
ftr-451	641	22	the	the	DET
ftr-451	641	23	estimated	estimate	VERB
ftr-451	641	24	fair	fair	ADJ
ftr-451	641	25	market	market	NOUN
ftr-451	641	26	value	value	NOUN
ftr-451	641	27	of	of	ADP
ftr-451	641	28	the	the	DET
ftr-451	641	29	improvements	improvement	NOUN
ftr-451	641	30	at	at	ADP
ftr-451	641	31	the	the	DET
ftr-451	641	32	end	end	NOUN
ftr-451	641	33	of	of	ADP
ftr-451	641	34	the	the	DET
ftr-451	641	35	lease	lease	NOUN
ftr-451	641	36	term	term	NOUN
ftr-451	641	37	.	.	PUNCT
ftr-451	642	1	97	97	NUM
ftr-451	642	2	.	.	PUNCT
ftr-451	643	1	helvering	helvere	VERB
ftr-451	643	2	v.	v.	ADP
ftr-451	643	3	bruun	bruun	PROPN
ftr-451	643	4	,	,	PUNCT
ftr-451	643	5	309	309	NUM
ftr-451	643	6	u.s	u.s	PROPN
ftr-451	643	7	.	.	PROPN
ftr-451	643	8	461	461	NUM
ftr-451	643	9	(	(	PUNCT
ftr-451	643	10	1940	1940	NUM
ftr-451	643	11	)	)	PUNCT
ftr-451	643	12	.	.	PUNCT
ftr-451	644	1	98	98	NUM
ftr-451	644	2	.	.	PUNCT
ftr-451	645	1	in	in	ADP
ftr-451	645	2	a	a	DET
ftr-451	645	3	somewhat	somewhat	ADV
ftr-451	645	4	confusing	confusing	ADJ
ftr-451	645	5	passage	passage	NOUN
ftr-451	645	6	,	,	PUNCT
ftr-451	645	7	the	the	DET
ftr-451	645	8	court	court	NOUN
ftr-451	645	9	seemed	seem	VERB
ftr-451	645	10	to	to	PART
ftr-451	645	11	hold	hold	VERB
ftr-451	645	12	that	that	SCONJ
ftr-451	645	13	the	the	DET
ftr-451	645	14	stipulated	stipulate	VERB
ftr-451	645	15	gain	gain	NOUN
ftr-451	645	16	was	be	AUX
ftr-451	645	17	income	income	NOUN
ftr-451	645	18	if	if	SCONJ
ftr-451	645	19	it	it	PRON
ftr-451	645	20	represented	represent	VERB
ftr-451	645	21	either	either	CCONJ
ftr-451	645	22	the	the	DET
ftr-451	645	23	value	value	NOUN
ftr-451	645	24	of	of	ADP
ftr-451	645	25	the	the	DET
ftr-451	645	26	building	building	NOUN
ftr-451	645	27	(	(	PUNCT
ftr-451	645	28	whether	whether	SCONJ
ftr-451	645	29	or	or	CCONJ
ftr-451	645	30	not	not	PART
ftr-451	645	31	such	such	ADJ
ftr-451	645	32	building	building	NOUN
ftr-451	645	33	was	be	AUX
ftr-451	645	34	readily	readily	ADV
ftr-451	645	35	removable	removable	ADJ
ftr-451	645	36	from	from	ADP
ftr-451	645	37	the	the	DET
ftr-451	645	38	land	land	NOUN
ftr-451	645	39	)	)	PUNCT
ftr-451	645	40	or	or	CCONJ
ftr-451	645	41	the	the	DET
ftr-451	645	42	enhancement	enhancement	NOUN
ftr-451	645	43	in	in	ADP
ftr-451	645	44	value	value	NOUN
ftr-451	645	45	of	of	ADP
ftr-451	645	46	the	the	DET
ftr-451	645	47	property	property	NOUN
ftr-451	645	48	attributable	attributable	ADJ
ftr-451	645	49	to	to	ADP
ftr-451	645	50	the	the	DET
ftr-451	645	51	building	building	NOUN
ftr-451	645	52	,	,	PUNCT
ftr-451	645	53	in	in	ADP
ftr-451	645	54	each	each	DET
ftr-451	645	55	case	case	NOUN
ftr-451	645	56	as	as	ADP
ftr-451	645	57	of	of	ADP
ftr-451	645	58	the	the	DET
ftr-451	645	59	date	date	NOUN
ftr-451	645	60	the	the	DET
ftr-451	645	61	lease	lease	NOUN
ftr-451	645	62	was	be	AUX
ftr-451	645	63	cancelled	cancel	VERB
ftr-451	645	64	.	.	PUNCT
ftr-451	646	1	see	see	VERB
ftr-451	646	2	309	309	NUM
ftr-451	646	3	u.s	u.s	PROPN
ftr-451	646	4	.	.	PROPN
ftr-451	646	5	at	at	ADP
ftr-451	646	6	467	467	NUM
ftr-451	646	7	-	-	SYM
ftr-451	646	8	68	68	NUM
ftr-451	646	9	.	.	PUNCT
ftr-451	646	10	99	99	NUM
ftr-451	646	11	.	.	PUNCT
ftr-451	647	1	if	if	SCONJ
ftr-451	647	2	another	another	DET
ftr-451	647	3	person	person	NOUN
ftr-451	647	4	indirectly	indirectly	ADV
ftr-451	647	5	adds	add	VERB
ftr-451	647	6	value	value	NOUN
ftr-451	647	7	to	to	ADP
ftr-451	647	8	the	the	DET
ftr-451	647	9	taxpayer	taxpayer	NOUN
ftr-451	647	10	’s	’s	PART
ftr-451	647	11	investment	investment	NOUN
ftr-451	647	12	(	(	PUNCT
ftr-451	647	13	such	such	ADJ
ftr-451	647	14	as	as	ADP
ftr-451	647	15	where	where	SCONJ
ftr-451	647	16	the	the	DET
ftr-451	647	17	state	state	NOUN
ftr-451	647	18	builds	build	VERB
ftr-451	647	19	a	a	DET
ftr-451	647	20	freeway	freeway	NOUN
ftr-451	647	21	interchange	interchange	NOUN
ftr-451	647	22	near	near	ADP
ftr-451	647	23	the	the	DET
ftr-451	647	24	taxpayer	taxpayer	NOUN
ftr-451	647	25	’s	’s	PART
ftr-451	647	26	land	land	NOUN
ftr-451	647	27	)	)	PUNCT
ftr-451	647	28	,	,	PUNCT
ftr-451	647	29	the	the	DET
ftr-451	647	30	resulting	result	VERB
ftr-451	647	31	enhancement	enhancement	NOUN
ftr-451	647	32	in	in	ADP
ftr-451	647	33	value	value	NOUN
ftr-451	647	34	to	to	ADP
ftr-451	647	35	the	the	DET
ftr-451	647	36	taxpayer	taxpayer	NOUN
ftr-451	647	37	’s	’s	PART
ftr-451	647	38	investment	investment	NOUN
ftr-451	647	39	is	be	AUX
ftr-451	647	40	treated	treat	VERB
ftr-451	647	41	as	as	ADP
ftr-451	647	42	unrealized	unrealized	ADJ
ftr-451	647	43	appreciation	appreciation	NOUN
ftr-451	647	44	.	.	PUNCT
ftr-451	648	1	2000	2000	NUM
ftr-451	648	2	]	]	PUNCT
ftr-451	649	1	applying	apply	VERB
ftr-451	649	2	the	the	DET
ftr-451	649	3	“	"	PUNCT
ftr-451	649	4	claim	claim	NOUN
ftr-451	649	5	of	of	ADP
ftr-451	649	6	right	right	ADJ
ftr-451	649	7	doctrine	doctrine	NOUN
ftr-451	649	8	”	"	PUNCT
ftr-451	649	9	to	to	PART
ftr-451	649	10	found	find	VERB
ftr-451	649	11	objects	object	NOUN
ftr-451	649	12	709	709	NUM
ftr-451	649	13	bruun	bruun	NOUN
ftr-451	649	14	.	.	PUNCT
ftr-451	650	1	what	what	PRON
ftr-451	650	2	remains	remain	VERB
ftr-451	650	3	are	be	AUX
ftr-451	650	4	two	two	NUM
ftr-451	650	5	factors	factor	NOUN
ftr-451	650	6	.	.	PUNCT
ftr-451	651	1	the	the	DET
ftr-451	651	2	first	first	ADJ
ftr-451	651	3	is	be	AUX
ftr-451	651	4	that	that	SCONJ
ftr-451	651	5	in	in	ADP
ftr-451	651	6	blatt	blatt	PROPN
ftr-451	651	7	the	the	DET
ftr-451	651	8	lessee	lessee	NOUN
ftr-451	651	9	,	,	PUNCT
ftr-451	651	10	not	not	PART
ftr-451	651	11	the	the	DET
ftr-451	651	12	lessor	lessor	NOUN
ftr-451	651	13	,	,	PUNCT
ftr-451	651	14	had	have	VERB
ftr-451	651	15	current	current	ADJ
ftr-451	651	16	possession	possession	NOUN
ftr-451	651	17	and	and	CCONJ
ftr-451	651	18	use	use	NOUN
ftr-451	651	19	of	of	ADP
ftr-451	651	20	the	the	DET
ftr-451	651	21	item	item	NOUN
ftr-451	651	22	.	.	PUNCT
ftr-451	652	1	possession	possession	NOUN
ftr-451	652	2	by	by	ADP
ftr-451	652	3	another	another	DET
ftr-451	652	4	party	party	NOUN
ftr-451	652	5	would	would	AUX
ftr-451	652	6	seem	seem	VERB
ftr-451	652	7	to	to	PART
ftr-451	652	8	indicate	indicate	VERB
ftr-451	652	9	“	"	PUNCT
ftr-451	652	10	lack	lack	NOUN
ftr-451	652	11	of	of	ADP
ftr-451	652	12	dominion	dominion	NOUN
ftr-451	652	13	and	and	CCONJ
ftr-451	652	14	control	control	NOUN
ftr-451	652	15	,	,	PUNCT
ftr-451	652	16	”	"	PUNCT
ftr-451	652	17	but	but	CCONJ
ftr-451	652	18	perhaps	perhaps	ADV
ftr-451	652	19	lack	lack	NOUN
ftr-451	652	20	of	of	ADP
ftr-451	652	21	current	current	ADJ
ftr-451	652	22	dominion	dominion	NOUN
ftr-451	652	23	and	and	CCONJ
ftr-451	652	24	control	control	NOUN
ftr-451	652	25	is	be	AUX
ftr-451	652	26	one	one	NUM
ftr-451	652	27	form	form	NOUN
ftr-451	652	28	of	of	ADP
ftr-451	652	29	“	"	PUNCT
ftr-451	652	30	nonrealization	nonrealization	NOUN
ftr-451	652	31	.	.	PUNCT
ftr-451	652	32	”	"	PUNCT
ftr-451	653	1	the	the	DET
ftr-451	653	2	second	second	ADJ
ftr-451	653	3	relevant	relevant	ADJ
ftr-451	653	4	factor	factor	NOUN
ftr-451	653	5	is	be	AUX
ftr-451	653	6	that	that	SCONJ
ftr-451	653	7	the	the	DET
ftr-451	653	8	improvements	improvement	NOUN
ftr-451	653	9	may	may	AUX
ftr-451	653	10	or	or	CCONJ
ftr-451	653	11	may	may	AUX
ftr-451	653	12	not	not	PART
ftr-451	653	13	have	have	AUX
ftr-451	653	14	been	be	AUX
ftr-451	653	15	expected	expect	VERB
ftr-451	653	16	to	to	PART
ftr-451	653	17	survive	survive	VERB
ftr-451	653	18	the	the	DET
ftr-451	653	19	lease	lease	NOUN
ftr-451	653	20	term	term	NOUN
ftr-451	653	21	.	.	PUNCT
ftr-451	654	1	in	in	ADP
ftr-451	654	2	other	other	ADJ
ftr-451	654	3	words	word	NOUN
ftr-451	654	4	,	,	PUNCT
ftr-451	654	5	there	there	PRON
ftr-451	654	6	was	be	VERB
ftr-451	654	7	a	a	DET
ftr-451	654	8	condition	condition	NOUN
ftr-451	654	9	precedent	precedent	NOUN
ftr-451	654	10	to	to	ADP
ftr-451	654	11	future	future	ADJ
ftr-451	654	12	dominion	dominion	NOUN
ftr-451	654	13	and	and	CCONJ
ftr-451	654	14	control	control	NOUN
ftr-451	654	15	.	.	PUNCT
ftr-451	655	1	since	since	SCONJ
ftr-451	655	2	blatt	blatt	PROPN
ftr-451	655	3	involved	involve	VERB
ftr-451	655	4	a	a	DET
ftr-451	655	5	future	future	ADJ
ftr-451	655	6	interest	interest	NOUN
ftr-451	655	7	following	follow	VERB
ftr-451	655	8	a	a	DET
ftr-451	655	9	possessory	possessory	ADJ
ftr-451	655	10	interest	interest	NOUN
ftr-451	655	11	in	in	ADP
ftr-451	655	12	another	another	PRON
ftr-451	655	13	that	that	PRON
ftr-451	655	14	was	be	AUX
ftr-451	655	15	contingent	contingent	ADJ
ftr-451	655	16	both	both	CCONJ
ftr-451	655	17	as	as	ADP
ftr-451	655	18	to	to	PART
ftr-451	655	19	coming	come	VERB
ftr-451	655	20	into	into	ADP
ftr-451	655	21	possession	possession	NOUN
ftr-451	655	22	and	and	CCONJ
ftr-451	655	23	value	value	NOUN
ftr-451	655	24	,	,	PUNCT
ftr-451	655	25	it	it	PRON
ftr-451	655	26	is	be	AUX
ftr-451	655	27	not	not	PART
ftr-451	655	28	clear	clear	ADJ
ftr-451	655	29	if	if	SCONJ
ftr-451	655	30	any	any	PRON
ftr-451	655	31	of	of	ADP
ftr-451	655	32	:	:	PUNCT
ftr-451	655	33	(	(	PUNCT
ftr-451	655	34	1	1	X
ftr-451	655	35	)	)	PUNCT
ftr-451	655	36	futurity	futurity	NOUN
ftr-451	655	37	,	,	PUNCT
ftr-451	655	38	(	(	PUNCT
ftr-451	655	39	2	2	X
ftr-451	655	40	)	)	PUNCT
ftr-451	655	41	contingency	contingency	NOUN
ftr-451	655	42	as	as	ADP
ftr-451	655	43	to	to	ADP
ftr-451	655	44	possession	possession	VERB
ftr-451	655	45	,	,	PUNCT
ftr-451	655	46	or	or	CCONJ
ftr-451	655	47	(	(	PUNCT
ftr-451	655	48	3	3	X
ftr-451	655	49	)	)	PUNCT
ftr-451	655	50	uncertain	uncertain	ADJ
ftr-451	655	51	future	future	ADJ
ftr-451	655	52	value	value	NOUN
ftr-451	655	53	are	be	AUX
ftr-451	655	54	alone	alone	ADJ
ftr-451	655	55	sufficient	sufficient	ADJ
ftr-451	655	56	to	to	PART
ftr-451	655	57	defeat	defeat	VERB
ftr-451	655	58	current	current	ADJ
ftr-451	655	59	realization	realization	NOUN
ftr-451	655	60	,	,	PUNCT
ftr-451	655	61	or	or	CCONJ
ftr-451	655	62	whether	whether	SCONJ
ftr-451	655	63	all	all	PRON
ftr-451	655	64	must	must	AUX
ftr-451	655	65	be	be	AUX
ftr-451	655	66	present	present	ADJ
ftr-451	655	67	.	.	PUNCT
ftr-451	656	1	100	100	NUM
ftr-451	656	2	an	an	DET
ftr-451	656	3	analogous	analogous	ADJ
ftr-451	656	4	line	line	NOUN
ftr-451	656	5	of	of	ADP
ftr-451	656	6	authority	authority	NOUN
ftr-451	656	7	to	to	ADP
ftr-451	656	8	blatt	blatt	PROPN
ftr-451	656	9	holds	hold	VERB
ftr-451	656	10	that	that	SCONJ
ftr-451	656	11	a	a	DET
ftr-451	656	12	debtor	debtor	NOUN
ftr-451	656	13	does	do	AUX
ftr-451	656	14	not	not	PART
ftr-451	656	15	realize	realize	VERB
ftr-451	656	16	income	income	NOUN
ftr-451	656	17	when	when	SCONJ
ftr-451	656	18	a	a	DET
ftr-451	656	19	third	third	ADJ
ftr-451	656	20	party	party	NOUN
ftr-451	656	21	guarantees	guarantee	VERB
ftr-451	656	22	a	a	DET
ftr-451	656	23	debt	debt	NOUN
ftr-451	656	24	,	,	PUNCT
ftr-451	656	25	but	but	CCONJ
ftr-451	656	26	only	only	ADV
ftr-451	656	27	when	when	SCONJ
ftr-451	656	28	the	the	DET
ftr-451	656	29	third	third	ADJ
ftr-451	656	30	party	party	NOUN
ftr-451	656	31	makes	make	VERB
ftr-451	656	32	good	good	ADJ
ftr-451	656	33	on	on	ADP
ftr-451	656	34	the	the	DET
ftr-451	656	35	guarantee	guarantee	NOUN
ftr-451	656	36	.	.	PUNCT
ftr-451	657	1	this	this	DET
ftr-451	657	2	situation	situation	NOUN
ftr-451	657	3	involves	involve	VERB
ftr-451	657	4	a	a	DET
ftr-451	657	5	contingent101	contingent101	PROPN
ftr-451	657	6	future	future	ADV
ftr-451	657	7	right	right	ADV
ftr-451	657	8	,	,	PUNCT
ftr-451	657	9	but	but	CCONJ
ftr-451	657	10	there	there	PRON
ftr-451	657	11	is	be	VERB
ftr-451	657	12	no	no	DET
ftr-451	657	13	third	third	ADJ
ftr-451	657	14	-	-	PUNCT
ftr-451	657	15	party	party	NOUN
ftr-451	657	16	possession	possession	NOUN
ftr-451	657	17	as	as	ADP
ftr-451	657	18	such	such	ADJ
ftr-451	657	19	.	.	PUNCT
ftr-451	658	1	however	however	ADV
ftr-451	658	2	,	,	PUNCT
ftr-451	658	3	a	a	DET
ftr-451	658	4	bare	bare	ADJ
ftr-451	658	5	contract	contract	NOUN
ftr-451	658	6	right	right	NOUN
ftr-451	658	7	might	might	AUX
ftr-451	658	8	be	be	AUX
ftr-451	658	9	viewed	view	VERB
ftr-451	658	10	as	as	ADP
ftr-451	658	11	a	a	DET
ftr-451	658	12	weaker	weak	ADJ
ftr-451	658	13	case	case	NOUN
ftr-451	658	14	for	for	ADP
ftr-451	658	15	current	current	ADJ
ftr-451	658	16	realization	realization	NOUN
ftr-451	658	17	than	than	ADP
ftr-451	658	18	a	a	DET
ftr-451	658	19	contingent	contingent	ADJ
ftr-451	658	20	interest	interest	NOUN
ftr-451	658	21	in	in	ADP
ftr-451	658	22	property.102	property.102	PRON
ftr-451	658	23	in	in	ADP
ftr-451	658	24	any	any	DET
ftr-451	658	25	event	event	NOUN
ftr-451	658	26	,	,	PUNCT
ftr-451	658	27	the	the	DET
ftr-451	658	28	specific	specific	ADJ
ftr-451	658	29	outcome	outcome	NOUN
ftr-451	658	30	of	of	ADP
ftr-451	658	31	bruun	bruun	PROPN
ftr-451	658	32	was	be	AUX
ftr-451	658	33	reversed	reverse	VERB
ftr-451	658	34	by	by	ADP
ftr-451	658	35	the	the	DET
ftr-451	658	36	enactment	enactment	NOUN
ftr-451	658	37	of	of	ADP
ftr-451	658	38	internal	internal	ADJ
ftr-451	658	39	revenue	revenue	NOUN
ftr-451	658	40	code	code	NOUN
ftr-451	658	41	sections	section	NOUN
ftr-451	658	42	109	109	NUM
ftr-451	658	43	and	and	CCONJ
ftr-451	658	44	1019	1019	NUM
ftr-451	658	45	.	.	PUNCT
ftr-451	659	1	c.	c.	NOUN
ftr-451	659	2	employee	employee	PROPN
ftr-451	659	3	compensation	compensation	VERB
ftr-451	659	4	the	the	DET
ftr-451	659	5	issues	issue	NOUN
ftr-451	659	6	of	of	ADP
ftr-451	659	7	valuation	valuation	NOUN
ftr-451	659	8	,	,	PUNCT
ftr-451	659	9	liquidity	liquidity	NOUN
ftr-451	659	10	,	,	PUNCT
ftr-451	659	11	and	and	CCONJ
ftr-451	659	12	contingency	contingency	NOUN
ftr-451	659	13	were	be	AUX
ftr-451	659	14	also	also	ADV
ftr-451	659	15	played	play	VERB
ftr-451	659	16	out	out	ADP
ftr-451	659	17	in	in	ADP
ftr-451	659	18	cases	case	NOUN
ftr-451	659	19	in	in	ADP
ftr-451	659	20	the	the	DET
ftr-451	659	21	area	area	NOUN
ftr-451	659	22	of	of	ADP
ftr-451	659	23	employee	employee	NOUN
ftr-451	659	24	compensation	compensation	NOUN
ftr-451	659	25	prior	prior	ADV
ftr-451	659	26	to	to	ADP
ftr-451	659	27	the	the	DET
ftr-451	659	28	enactment	enactment	NOUN
ftr-451	659	29	of	of	ADP
ftr-451	659	30	section	section	NOUN
ftr-451	659	31	83	83	NUM
ftr-451	659	32	in	in	ADP
ftr-451	659	33	1969	1969	NUM
ftr-451	659	34	.	.	PUNCT
ftr-451	660	1	there	there	PRON
ftr-451	660	2	are	be	VERB
ftr-451	660	3	basically	basically	ADV
ftr-451	660	4	two	two	NUM
ftr-451	660	5	lines	line	NOUN
ftr-451	660	6	of	of	ADP
ftr-451	660	7	cases	case	NOUN
ftr-451	660	8	,	,	PUNCT
ftr-451	660	9	one	one	NUM
ftr-451	660	10	involving	involve	VERB
ftr-451	660	11	stock	stock	NOUN
ftr-451	660	12	options	option	NOUN
ftr-451	660	13	,	,	PUNCT
ftr-451	660	14	and	and	CCONJ
ftr-451	660	15	the	the	DET
ftr-451	660	16	other	other	ADJ
ftr-451	660	17	involving	involve	VERB
ftr-451	660	18	restricted	restrict	VERB
ftr-451	660	19	property	property	NOUN
ftr-451	660	20	.	.	PUNCT
ftr-451	661	1	1	1	X
ftr-451	661	2	.	.	X
ftr-451	661	3	employee	employee	NOUN
ftr-451	661	4	stock	stock	NOUN
ftr-451	661	5	options.—in	options.—in	PROPN
ftr-451	661	6	the	the	DET
ftr-451	661	7	stock	stock	NOUN
ftr-451	661	8	option	option	NOUN
ftr-451	661	9	situation	situation	NOUN
ftr-451	661	10	,	,	PUNCT
ftr-451	661	11	the	the	DET
ftr-451	661	12	two	two	NUM
ftr-451	661	13	leading	lead	VERB
ftr-451	661	14	supreme	supreme	PROPN
ftr-451	661	15	court	court	PROPN
ftr-451	661	16	cases	case	NOUN
ftr-451	661	17	upheld	uphold	VERB
ftr-451	661	18	the	the	DET
ftr-451	661	19	government	government	NOUN
ftr-451	661	20	’s	’s	PART
ftr-451	661	21	attempt	attempt	NOUN
ftr-451	661	22	to	to	PART
ftr-451	661	23	tax	tax	VERB
ftr-451	661	24	the	the	DET
ftr-451	661	25	100	100	NUM
ftr-451	661	26	.	.	PUNCT
ftr-451	662	1	see	see	AUX
ftr-451	662	2	also	also	ADV
ftr-451	662	3	united	united	PROPN
ftr-451	662	4	states	states	PROPN
ftr-451	662	5	v.	v.	ADP
ftr-451	662	6	frazell	frazell	PROPN
ftr-451	662	7	,	,	PUNCT
ftr-451	662	8	335	335	NUM
ftr-451	662	9	f.2d	f.2d	ADP
ftr-451	662	10	487	487	NUM
ftr-451	662	11	(	(	PUNCT
ftr-451	662	12	5	5	NUM
ftr-451	662	13	cir.1964	cir.1964	NOUN
ftr-451	662	14	)	)	PUNCT
ftr-451	662	15	,	,	PUNCT
ftr-451	662	16	cert	cert	PROPN
ftr-451	662	17	.	.	PUNCT
ftr-451	663	1	denied	deny	VERB
ftr-451	663	2	,	,	PUNCT
ftr-451	663	3	380th	380th	ADJ
ftr-451	663	4	u.s	u.s	PROPN
ftr-451	663	5	.	.	PROPN
ftr-451	663	6	961	961	NUM
ftr-451	663	7	(	(	PUNCT
ftr-451	663	8	1965	1965	NUM
ftr-451	663	9	)	)	PUNCT
ftr-451	663	10	(	(	PUNCT
ftr-451	663	11	compensatory	compensatory	ADJ
ftr-451	663	12	right	right	NOUN
ftr-451	663	13	to	to	PART
ftr-451	663	14	acquire	acquire	VERB
ftr-451	663	15	interest	interest	NOUN
ftr-451	663	16	in	in	ADP
ftr-451	663	17	speculative	speculative	ADJ
ftr-451	663	18	oil	oil	NOUN
ftr-451	663	19	properties	property	NOUN
ftr-451	663	20	upon	upon	SCONJ
ftr-451	663	21	the	the	DET
ftr-451	663	22	occurrence	occurrence	NOUN
ftr-451	663	23	of	of	ADP
ftr-451	663	24	a	a	DET
ftr-451	663	25	future	future	ADJ
ftr-451	663	26	contingency	contingency	NOUN
ftr-451	663	27	stipulated	stipulate	VERB
ftr-451	663	28	to	to	PART
ftr-451	663	29	be	be	AUX
ftr-451	663	30	includable	includable	ADJ
ftr-451	663	31	when	when	SCONJ
ftr-451	663	32	interest	interest	NOUN
ftr-451	663	33	became	become	VERB
ftr-451	663	34	possessory	possessory	NOUN
ftr-451	663	35	)	)	PUNCT
ftr-451	663	36	.	.	PUNCT
ftr-451	664	1	101	101	NUM
ftr-451	664	2	.	.	PUNCT
ftr-451	665	1	maher	maher	PROPN
ftr-451	665	2	v.	v.	PROPN
ftr-451	665	3	commissioner	commissioner	PROPN
ftr-451	665	4	,	,	PUNCT
ftr-451	665	5	469	469	NUM
ftr-451	665	6	f.2d	f.2d	ADP
ftr-451	665	7	225	225	NUM
ftr-451	665	8	(	(	PUNCT
ftr-451	665	9	8th	8th	NOUN
ftr-451	665	10	cir.1972	cir.1972	NUM
ftr-451	665	11	)	)	PUNCT
ftr-451	665	12	,	,	PUNCT
ftr-451	665	13	acq	acq	PROPN
ftr-451	665	14	.	.	PROPN
ftr-451	665	15	rev	rev	PROPN
ftr-451	665	16	.	.	PUNCT
ftr-451	666	1	rul	rul	PROPN
ftr-451	666	2	.	.	PUNCT
ftr-451	667	1	77	77	NUM
ftr-451	667	2	-	-	SYM
ftr-451	667	3	360	360	NUM
ftr-451	667	4	,	,	PUNCT
ftr-451	667	5	1977	1977	NUM
ftr-451	667	6	-	-	SYM
ftr-451	667	7	2	2	NUM
ftr-451	667	8	c.b	c.b	PROPN
ftr-451	667	9	.	.	PROPN
ftr-451	667	10	86	86	NUM
ftr-451	667	11	.	.	PUNCT
ftr-451	668	1	102	102	NUM
ftr-451	668	2	.	.	PUNCT
ftr-451	669	1	an	an	DET
ftr-451	669	2	aberration	aberration	NOUN
ftr-451	669	3	in	in	ADP
ftr-451	669	4	the	the	DET
ftr-451	669	5	realization	realization	NOUN
ftr-451	669	6	doctrine	doctrine	NOUN
ftr-451	669	7	occurs	occur	VERB
ftr-451	669	8	in	in	ADP
ftr-451	669	9	the	the	DET
ftr-451	669	10	case	case	NOUN
ftr-451	669	11	of	of	ADP
ftr-451	669	12	cash	cash	NOUN
ftr-451	669	13	received	receive	VERB
ftr-451	669	14	in	in	ADP
ftr-451	669	15	put	put	NOUN
ftr-451	669	16	and	and	CCONJ
ftr-451	669	17	call	call	VERB
ftr-451	669	18	options	option	NOUN
ftr-451	669	19	:	:	PUNCT
ftr-451	669	20	the	the	DET
ftr-451	669	21	cash	cash	NOUN
ftr-451	669	22	is	be	AUX
ftr-451	669	23	not	not	PART
ftr-451	669	24	included	include	VERB
ftr-451	669	25	in	in	ADP
ftr-451	669	26	gross	gross	ADJ
ftr-451	669	27	income	income	NOUN
ftr-451	669	28	when	when	SCONJ
ftr-451	669	29	received	receive	VERB
ftr-451	669	30	despite	despite	SCONJ
ftr-451	669	31	the	the	DET
ftr-451	669	32	fact	fact	NOUN
ftr-451	669	33	that	that	SCONJ
ftr-451	669	34	there	there	PRON
ftr-451	669	35	is	be	VERB
ftr-451	669	36	no	no	DET
ftr-451	669	37	repayment	repayment	NOUN
ftr-451	669	38	contingency	contingency	NOUN
ftr-451	669	39	;	;	PUNCT
ftr-451	669	40	rather	rather	ADV
ftr-451	669	41	,	,	PUNCT
ftr-451	669	42	the	the	DET
ftr-451	669	43	transaction	transaction	NOUN
ftr-451	669	44	is	be	AUX
ftr-451	669	45	held	hold	VERB
ftr-451	669	46	“	"	PUNCT
ftr-451	669	47	open	open	ADJ
ftr-451	669	48	”	"	PUNCT
ftr-451	669	49	until	until	SCONJ
ftr-451	669	50	it	it	PRON
ftr-451	669	51	is	be	AUX
ftr-451	669	52	closed	close	VERB
ftr-451	669	53	either	either	CCONJ
ftr-451	669	54	by	by	ADP
ftr-451	669	55	the	the	DET
ftr-451	669	56	lapse	lapse	NOUN
ftr-451	669	57	of	of	ADP
ftr-451	669	58	the	the	DET
ftr-451	669	59	option	option	NOUN
ftr-451	669	60	or	or	CCONJ
ftr-451	669	61	the	the	DET
ftr-451	669	62	transfer	transfer	NOUN
ftr-451	669	63	of	of	ADP
ftr-451	669	64	the	the	DET
ftr-451	669	65	underlying	underlie	VERB
ftr-451	669	66	property	property	NOUN
ftr-451	669	67	.	.	PUNCT
ftr-451	670	1	see	see	VERB
ftr-451	670	2	rev	rev	PROPN
ftr-451	670	3	.	.	PUNCT
ftr-451	670	4	rul	rul	NOUN
ftr-451	670	5	.	.	PUNCT
ftr-451	671	1	71	71	NUM
ftr-451	671	2	-	-	SYM
ftr-451	671	3	521	521	NUM
ftr-451	671	4	,	,	PUNCT
ftr-451	671	5	19712	19712	NUM
ftr-451	671	6	c.b	c.b	PROPN
ftr-451	671	7	.	.	PROPN
ftr-451	671	8	313	313	NUM
ftr-451	671	9	.	.	PUNCT
ftr-451	672	1	critical	critical	ADJ
ftr-451	672	2	commentary	commentary	NOUN
ftr-451	672	3	on	on	ADP
ftr-451	672	4	this	this	DET
ftr-451	672	5	approach	approach	NOUN
ftr-451	672	6	is	be	AUX
ftr-451	672	7	given	give	VERB
ftr-451	672	8	in	in	ADP
ftr-451	672	9	bruce	bruce	PROPN
ftr-451	672	10	kayle	kayle	PROPN
ftr-451	672	11	,	,	PUNCT
ftr-451	672	12	realization	realization	NOUN
ftr-451	672	13	without	without	ADP
ftr-451	672	14	taxation	taxation	NOUN
ftr-451	672	15	?	?	PUNCT
ftr-451	673	1	the	the	DET
ftr-451	673	2	not	not	PART
ftr-451	673	3	-	-	PUNCT
ftr-451	673	4	so	so	ADV
ftr-451	673	5	-	-	PUNCT
ftr-451	673	6	clear	clear	ADJ
ftr-451	673	7	reflection	reflection	NOUN
ftr-451	673	8	of	of	ADP
ftr-451	673	9	income	income	NOUN
ftr-451	673	10	from	from	ADP
ftr-451	673	11	an	an	DET
ftr-451	673	12	option	option	NOUN
ftr-451	673	13	to	to	PART
ftr-451	673	14	acquire	acquire	VERB
ftr-451	673	15	property	property	NOUN
ftr-451	673	16	,	,	PUNCT
ftr-451	673	17	48	48	NUM
ftr-451	673	18	tax	tax	NOUN
ftr-451	673	19	l.	l.	PROPN
ftr-451	673	20	rev	rev	PROPN
ftr-451	673	21	.	.	PROPN
ftr-451	673	22	233	233	NUM
ftr-451	673	23	(	(	PUNCT
ftr-451	673	24	1993	1993	NUM
ftr-451	673	25	)	)	PUNCT
ftr-451	673	26	;	;	PUNCT
ftr-451	674	1	noel	noel	PROPN
ftr-451	674	2	b.	b.	PROPN
ftr-451	674	3	cunningham	cunningham	PROPN
ftr-451	674	4	&	&	CCONJ
ftr-451	674	5	deborah	deborah	PROPN
ftr-451	674	6	h.	h.	PROPN
ftr-451	674	7	schenk	schenk	PROPN
ftr-451	674	8	,	,	PUNCT
ftr-451	674	9	taxation	taxation	NOUN
ftr-451	674	10	without	without	ADP
ftr-451	674	11	realization	realization	NOUN
ftr-451	674	12	:	:	PUNCT
ftr-451	674	13	a	a	DET
ftr-451	674	14	“	"	PUNCT
ftr-451	674	15	revolutionary	revolutionary	ADJ
ftr-451	674	16	”	"	PUNCT
ftr-451	674	17	approach	approach	NOUN
ftr-451	674	18	to	to	ADP
ftr-451	674	19	ownership	ownership	NOUN
ftr-451	674	20	,	,	PUNCT
ftr-451	674	21	47	47	NUM
ftr-451	674	22	tax	tax	NOUN
ftr-451	674	23	l.	l.	PROPN
ftr-451	674	24	rev	rev	PROPN
ftr-451	674	25	.	.	PROPN
ftr-451	674	26	725	725	NUM
ftr-451	674	27	(	(	PUNCT
ftr-451	674	28	1992	1992	NUM
ftr-451	674	29	)	)	PUNCT
ftr-451	674	30	;	;	PUNCT
ftr-451	674	31	calvin	calvin	PROPN
ftr-451	674	32	h.	h.	PROPN
ftr-451	674	33	johnson	johnson	PROPN
ftr-451	674	34	,	,	PUNCT
ftr-451	674	35	taxing	tax	VERB
ftr-451	674	36	the	the	DET
ftr-451	674	37	income	income	NOUN
ftr-451	674	38	from	from	ADP
ftr-451	674	39	writing	write	VERB
ftr-451	674	40	options	option	NOUN
ftr-451	674	41	,	,	PUNCT
ftr-451	674	42	73	73	NUM
ftr-451	674	43	tax	tax	NOUN
ftr-451	674	44	notes	note	NOUN
ftr-451	674	45	203	203	NUM
ftr-451	674	46	(	(	PUNCT
ftr-451	674	47	1996	1996	NUM
ftr-451	674	48	)	)	PUNCT
ftr-451	674	49	.	.	PUNCT
ftr-451	675	1	this	this	DET
ftr-451	675	2	aberration	aberration	NOUN
ftr-451	675	3	derives	derive	VERB
ftr-451	675	4	from	from	ADP
ftr-451	675	5	being	be	AUX
ftr-451	675	6	unable	unable	ADJ
ftr-451	675	7	to	to	PART
ftr-451	675	8	determine	determine	VERB
ftr-451	675	9	the	the	DET
ftr-451	675	10	character	character	NOUN
ftr-451	675	11	of	of	ADP
ftr-451	675	12	the	the	DET
ftr-451	675	13	income	income	NOUN
ftr-451	675	14	until	until	SCONJ
ftr-451	675	15	the	the	DET
ftr-451	675	16	transaction	transaction	NOUN
ftr-451	675	17	is	be	AUX
ftr-451	675	18	closed	closed	ADJ
ftr-451	675	19	.	.	PUNCT
ftr-451	676	1	in	in	ADP
ftr-451	676	2	any	any	DET
ftr-451	676	3	event	event	NOUN
ftr-451	676	4	,	,	PUNCT
ftr-451	676	5	it	it	PRON
ftr-451	676	6	has	have	VERB
ftr-451	676	7	more	more	ADJ
ftr-451	676	8	to	to	PART
ftr-451	676	9	do	do	VERB
ftr-451	676	10	with	with	ADP
ftr-451	676	11	“	"	PUNCT
ftr-451	676	12	realization	realization	NOUN
ftr-451	676	13	of	of	ADP
ftr-451	676	14	gain	gain	NOUN
ftr-451	676	15	”	"	PUNCT
ftr-451	676	16	than	than	ADP
ftr-451	676	17	with	with	ADP
ftr-451	676	18	“	"	PUNCT
ftr-451	676	19	realization	realization	NOUN
ftr-451	676	20	of	of	ADP
ftr-451	676	21	[	[	PUNCT
ftr-451	676	22	in	in	ADP
ftr-451	676	23	-	-	PUNCT
ftr-451	676	24	kind	kind	NOUN
ftr-451	676	25	]	]	PUNCT
ftr-451	676	26	income	income	NOUN
ftr-451	676	27	.	.	PUNCT
ftr-451	676	28	”	"	PUNCT
ftr-451	677	1	710	710	NUM
ftr-451	677	2	florida	florida	PROPN
ftr-451	677	3	tax	tax	NOUN
ftr-451	677	4	review	review	NOUN
ftr-451	677	5	[	[	X
ftr-451	677	6	vol	vol	NOUN
ftr-451	677	7	.	.	PUNCT
ftr-451	678	1	4:10	4:10	NUM
ftr-451	678	2	“	"	PUNCT
ftr-451	678	3	spread	spread	NOUN
ftr-451	678	4	”	"	PUNCT
ftr-451	678	5	between	between	ADP
ftr-451	678	6	the	the	DET
ftr-451	678	7	option	option	NOUN
ftr-451	678	8	price	price	NOUN
ftr-451	678	9	and	and	CCONJ
ftr-451	678	10	the	the	DET
ftr-451	678	11	fair	fair	ADJ
ftr-451	678	12	market	market	NOUN
ftr-451	678	13	value	value	NOUN
ftr-451	678	14	of	of	ADP
ftr-451	678	15	the	the	DET
ftr-451	678	16	stock	stock	NOUN
ftr-451	678	17	at	at	ADP
ftr-451	678	18	the	the	DET
ftr-451	678	19	exercise	exercise	NOUN
ftr-451	678	20	date	date	NOUN
ftr-451	678	21	.	.	PUNCT
ftr-451	679	1	in	in	ADP
ftr-451	679	2	the	the	DET
ftr-451	679	3	1945	1945	NUM
ftr-451	679	4	smith	smith	PROPN
ftr-451	679	5	case	case	NOUN
ftr-451	679	6	,	,	PUNCT
ftr-451	679	7	there	there	PRON
ftr-451	679	8	was	be	VERB
ftr-451	679	9	no	no	DET
ftr-451	679	10	spread	spread	NOUN
ftr-451	679	11	on	on	ADP
ftr-451	679	12	the	the	DET
ftr-451	679	13	date	date	NOUN
ftr-451	679	14	the103	the103	NOUN
ftr-451	679	15	options	option	NOUN
ftr-451	679	16	were	be	AUX
ftr-451	679	17	issued	issue	VERB
ftr-451	679	18	,	,	PUNCT
ftr-451	679	19	and	and	CCONJ
ftr-451	679	20	hence	hence	ADV
ftr-451	679	21	there	there	PRON
ftr-451	679	22	could	could	AUX
ftr-451	679	23	have	have	AUX
ftr-451	679	24	been	be	AUX
ftr-451	679	25	no	no	DET
ftr-451	679	26	compensation	compensation	NOUN
ftr-451	679	27	income	income	NOUN
ftr-451	679	28	at	at	ADP
ftr-451	679	29	that	that	DET
ftr-451	679	30	time	time	NOUN
ftr-451	679	31	.	.	PUNCT
ftr-451	680	1	nevertheless	nevertheless	ADV
ftr-451	680	2	,	,	PUNCT
ftr-451	680	3	the	the	DET
ftr-451	680	4	court	court	NOUN
ftr-451	680	5	held	hold	VERB
ftr-451	680	6	that	that	SCONJ
ftr-451	680	7	the	the	DET
ftr-451	680	8	spread	spread	NOUN
ftr-451	680	9	on	on	ADP
ftr-451	680	10	the	the	DET
ftr-451	680	11	exercise	exercise	NOUN
ftr-451	680	12	date	date	NOUN
ftr-451	680	13	was	be	AUX
ftr-451	680	14	“	"	PUNCT
ftr-451	680	15	compensation	compensation	NOUN
ftr-451	680	16	”	"	PUNCT
ftr-451	680	17	because	because	SCONJ
ftr-451	680	18	the	the	DET
ftr-451	680	19	employer	employer	NOUN
ftr-451	680	20	,	,	PUNCT
ftr-451	680	21	upon	upon	SCONJ
ftr-451	680	22	issuing	issue	VERB
ftr-451	680	23	the	the	DET
ftr-451	680	24	options	option	NOUN
ftr-451	680	25	,	,	PUNCT
ftr-451	680	26	contemplated	contemplate	VERB
ftr-451	680	27	the	the	DET
ftr-451	680	28	possibility	possibility	NOUN
ftr-451	680	29	of	of	ADP
ftr-451	680	30	a	a	DET
ftr-451	680	31	future	future	ADJ
ftr-451	680	32	spread	spread	NOUN
ftr-451	680	33	.	.	PUNCT
ftr-451	681	1	also	also	ADV
ftr-451	681	2	,	,	PUNCT
ftr-451	681	3	the	the	DET
ftr-451	681	4	treasury	treasury	NOUN
ftr-451	681	5	had	have	AUX
ftr-451	681	6	issued	issue	VERB
ftr-451	681	7	regulations	regulation	NOUN
ftr-451	681	8	holding	hold	VERB
ftr-451	681	9	that	that	SCONJ
ftr-451	681	10	a	a	DET
ftr-451	681	11	bargain	bargain	NOUN
ftr-451	681	12	purchase	purchase	NOUN
ftr-451	681	13	of	of	ADP
ftr-451	681	14	employer	employer	NOUN
ftr-451	681	15	property	property	NOUN
ftr-451	681	16	by	by	ADP
ftr-451	681	17	an	an	DET
ftr-451	681	18	employee	employee	NOUN
ftr-451	681	19	was	be	AUX
ftr-451	681	20	income	income	NOUN
ftr-451	681	21	if	if	SCONJ
ftr-451	681	22	it	it	PRON
ftr-451	681	23	was	be	AUX
ftr-451	681	24	in	in	ADP
ftr-451	681	25	the	the	DET
ftr-451	681	26	nature	nature	NOUN
ftr-451	681	27	of	of	ADP
ftr-451	681	28	compensation	compensation	NOUN
ftr-451	681	29	.	.	PUNCT
ftr-451	682	1	104	104	NUM
ftr-451	682	2	in	in	ADP
ftr-451	682	3	the	the	DET
ftr-451	682	4	1956	1956	NUM
ftr-451	682	5	lobue	lobue	NOUN
ftr-451	682	6	case	case	NOUN
ftr-451	682	7	,	,	PUNCT
ftr-451	682	8	the	the	DET
ftr-451	682	9	court	court	NOUN
ftr-451	682	10	rejected	reject	VERB
ftr-451	682	11	the	the	DET
ftr-451	682	12	taxpayer	taxpayer	NOUN
ftr-451	682	13	’s	’s	PART
ftr-451	682	14	attempt	attempt	NOUN
ftr-451	682	15	to105	to105	PROPN
ftr-451	682	16	invoke	invoke	VERB
ftr-451	682	17	the	the	DET
ftr-451	682	18	commercial	commercial	ADJ
ftr-451	682	19	-	-	PUNCT
ftr-451	682	20	bargain	bargain	NOUN
ftr-451	682	21	-	-	PUNCT
ftr-451	682	22	purchase	purchase	NOUN
ftr-451	682	23	exclusion	exclusion	NOUN
ftr-451	682	24	on	on	ADP
ftr-451	682	25	the	the	DET
ftr-451	682	26	ground	ground	NOUN
ftr-451	682	27	that	that	SCONJ
ftr-451	682	28	the	the	DET
ftr-451	682	29	compensation	compensation	NOUN
ftr-451	682	30	situation	situation	NOUN
ftr-451	682	31	is	be	AUX
ftr-451	682	32	not	not	PART
ftr-451	682	33	an	an	DET
ftr-451	682	34	arms	arm	NOUN
ftr-451	682	35	-	-	PUNCT
ftr-451	682	36	length	length	NOUN
ftr-451	682	37	purchase	purchase	NOUN
ftr-451	682	38	in	in	ADP
ftr-451	682	39	commerce	commerce	NOUN
ftr-451	682	40	.	.	PUNCT
ftr-451	683	1	the	the	DET
ftr-451	683	2	taxpayer	taxpayer	NOUN
ftr-451	683	3	’s	’s	PART
ftr-451	683	4	principal	principal	ADJ
ftr-451	683	5	contention	contention	NOUN
ftr-451	683	6	in	in	ADP
ftr-451	683	7	lobue	lobue	PROPN
ftr-451	683	8	was	be	AUX
ftr-451	683	9	that	that	SCONJ
ftr-451	683	10	the	the	DET
ftr-451	683	11	compensation	compensation	NOUN
ftr-451	683	12	,	,	PUNCT
ftr-451	683	13	if	if	SCONJ
ftr-451	683	14	any	any	PRON
ftr-451	683	15	,	,	PUNCT
ftr-451	683	16	occurred	occur	VERB
ftr-451	683	17	when	when	SCONJ
ftr-451	683	18	the	the	DET
ftr-451	683	19	options	option	NOUN
ftr-451	683	20	were	be	AUX
ftr-451	683	21	issued	issue	VERB
ftr-451	683	22	,	,	PUNCT
ftr-451	683	23	not	not	PART
ftr-451	683	24	when	when	SCONJ
ftr-451	683	25	they	they	PRON
ftr-451	683	26	were	be	AUX
ftr-451	683	27	exercised	exercise	VERB
ftr-451	683	28	.	.	PUNCT
ftr-451	684	1	the	the	DET
ftr-451	684	2	court	court	NOUN
ftr-451	684	3	said	say	VERB
ftr-451	684	4	that	that	SCONJ
ftr-451	684	5	this	this	PRON
ftr-451	684	6	was	be	AUX
ftr-451	684	7	a	a	DET
ftr-451	684	8	theoretical	theoretical	ADJ
ftr-451	684	9	possibility	possibility	NOUN
ftr-451	684	10	,	,	PUNCT
ftr-451	684	11	but	but	CCONJ
ftr-451	684	12	not	not	PART
ftr-451	684	13	for	for	ADP
ftr-451	684	14	this	this	DET
ftr-451	684	15	taxpayer	taxpayer	NOUN
ftr-451	684	16	,	,	PUNCT
ftr-451	684	17	since	since	SCONJ
ftr-451	684	18	the	the	DET
ftr-451	684	19	options	option	NOUN
ftr-451	684	20	in	in	ADP
ftr-451	684	21	question	question	NOUN
ftr-451	684	22	were	be	AUX
ftr-451	684	23	nontransferable	nontransferable	ADJ
ftr-451	684	24	,	,	PUNCT
ftr-451	684	25	lacked	lack	VERB
ftr-451	684	26	a	a	DET
ftr-451	684	27	“	"	PUNCT
ftr-451	684	28	readily	readily	ADV
ftr-451	684	29	ascertainable	ascertainable	ADJ
ftr-451	684	30	”	"	PUNCT
ftr-451	684	31	fair	fair	ADJ
ftr-451	684	32	market	market	NOUN
ftr-451	684	33	value	value	NOUN
ftr-451	684	34	,	,	PUNCT
ftr-451	684	35	and	and	CCONJ
ftr-451	684	36	were	be	AUX
ftr-451	684	37	subject	subject	ADJ
ftr-451	684	38	to	to	ADP
ftr-451	684	39	conditions	condition	NOUN
ftr-451	684	40	precedent	precedent	NOUN
ftr-451	684	41	and	and	CCONJ
ftr-451	684	42	subsequent	subsequent	ADJ
ftr-451	684	43	.	.	PUNCT
ftr-451	685	1	the	the	DET
ftr-451	685	2	court	court	NOUN
ftr-451	685	3	endorsed	endorse	VERB
ftr-451	685	4	the	the	DET
ftr-451	685	5	treasury	treasury	NOUN
ftr-451	685	6	’s	’s	PART
ftr-451	685	7	practice	practice	NOUN
ftr-451	685	8	since	since	SCONJ
ftr-451	685	9	1923	1923	NUM
ftr-451	685	10	of	of	ADP
ftr-451	685	11	deferring	defer	VERB
ftr-451	685	12	taxation	taxation	NOUN
ftr-451	685	13	until	until	ADP
ftr-451	685	14	the	the	DET
ftr-451	685	15	exercise	exercise	NOUN
ftr-451	685	16	date	date	NOUN
ftr-451	685	17	unless	unless	SCONJ
ftr-451	685	18	the	the	DET
ftr-451	685	19	options	option	NOUN
ftr-451	685	20	possessed	possess	VERB
ftr-451	685	21	a	a	DET
ftr-451	685	22	readily	readily	ADV
ftr-451	685	23	ascertainable	ascertainable	ADJ
ftr-451	685	24	fair	fair	ADJ
ftr-451	685	25	market	market	NOUN
ftr-451	685	26	value	value	NOUN
ftr-451	685	27	when	when	SCONJ
ftr-451	685	28	granted	grant	VERB
ftr-451	685	29	.	.	PUNCT
ftr-451	686	1	this	this	DET
ftr-451	686	2	line	line	NOUN
ftr-451	686	3	of	of	ADP
ftr-451	686	4	cases	case	NOUN
ftr-451	686	5	might	might	AUX
ftr-451	686	6	be	be	AUX
ftr-451	686	7	construed	construe	VERB
ftr-451	686	8	to	to	PART
ftr-451	686	9	support	support	VERB
ftr-451	686	10	the	the	DET
ftr-451	686	11	view	view	NOUN
ftr-451	686	12	,	,	PUNCT
ftr-451	686	13	contrary	contrary	ADV
ftr-451	686	14	to	to	ADP
ftr-451	686	15	bruun	bruun	NOUN
ftr-451	686	16	,	,	PUNCT
ftr-451	686	17	that	that	SCONJ
ftr-451	686	18	the	the	DET
ftr-451	686	19	receipt	receipt	NOUN
ftr-451	686	20	of	of	ADP
ftr-451	686	21	in	in	ADP
ftr-451	686	22	-	-	PUNCT
ftr-451	686	23	kind	kind	NOUN
ftr-451	686	24	property	property	NOUN
ftr-451	686	25	does	do	AUX
ftr-451	686	26	not	not	PART
ftr-451	686	27	give	give	VERB
ftr-451	686	28	rise	rise	NOUN
ftr-451	686	29	to	to	ADP
ftr-451	686	30	realized	realize	VERB
ftr-451	686	31	income	income	NOUN
ftr-451	686	32	if	if	SCONJ
ftr-451	686	33	the	the	DET
ftr-451	686	34	property	property	NOUN
ftr-451	686	35	is	be	AUX
ftr-451	686	36	not	not	PART
ftr-451	686	37	transferable	transferable	ADJ
ftr-451	686	38	or	or	CCONJ
ftr-451	686	39	if	if	SCONJ
ftr-451	686	40	it	it	PRON
ftr-451	686	41	is	be	AUX
ftr-451	686	42	hard	hard	ADJ
ftr-451	686	43	to	to	PART
ftr-451	686	44	value	value	VERB
ftr-451	686	45	.	.	PUNCT
ftr-451	687	1	however	however	ADV
ftr-451	687	2	,	,	PUNCT
ftr-451	687	3	this	this	DET
ftr-451	687	4	deferral	deferral	NOUN
ftr-451	687	5	of	of	ADP
ftr-451	687	6	realization	realization	NOUN
ftr-451	687	7	rule	rule	NOUN
ftr-451	687	8	was	be	AUX
ftr-451	687	9	promoted	promote	VERB
ftr-451	687	10	by	by	ADP
ftr-451	687	11	the	the	DET
ftr-451	687	12	treasury	treasury	NOUN
ftr-451	687	13	,	,	PUNCT
ftr-451	687	14	not	not	PART
ftr-451	687	15	taxpayers	taxpayer	NOUN
ftr-451	687	16	,	,	PUNCT
ftr-451	687	17	and	and	CCONJ
ftr-451	687	18	for	for	ADP
ftr-451	687	19	strategic	strategic	ADJ
ftr-451	687	20	reasons	reason	NOUN
ftr-451	687	21	:	:	PUNCT
ftr-451	687	22	such	such	ADJ
ftr-451	687	23	factors	factor	NOUN
ftr-451	687	24	as	as	ADP
ftr-451	687	25	nontransferability	nontransferability	NOUN
ftr-451	687	26	and	and	CCONJ
ftr-451	687	27	the	the	DET
ftr-451	687	28	existence	existence	NOUN
ftr-451	687	29	of	of	ADP
ftr-451	687	30	contingencies	contingency	NOUN
ftr-451	687	31	would	would	AUX
ftr-451	687	32	drastically	drastically	ADV
ftr-451	687	33	reduce	reduce	VERB
ftr-451	687	34	the	the	DET
ftr-451	687	35	value	value	NOUN
ftr-451	687	36	of	of	ADP
ftr-451	687	37	an	an	DET
ftr-451	687	38	option	option	NOUN
ftr-451	687	39	,	,	PUNCT
ftr-451	687	40	and	and	CCONJ
ftr-451	687	41	the	the	DET
ftr-451	687	42	absence	absence	NOUN
ftr-451	687	43	of	of	ADP
ftr-451	687	44	a	a	DET
ftr-451	687	45	current	current	ADJ
ftr-451	687	46	spread	spread	NOUN
ftr-451	687	47	might	might	AUX
ftr-451	687	48	eliminate	eliminate	VERB
ftr-451	687	49	value	value	NOUN
ftr-451	687	50	entirely	entirely	ADV
ftr-451	687	51	,	,	PUNCT
ftr-451	687	52	resulting	result	VERB
ftr-451	687	53	in	in	ADP
ftr-451	687	54	a	a	DET
ftr-451	687	55	zero	zero	NUM
ftr-451	687	56	or	or	CCONJ
ftr-451	687	57	small106	small106	PROPN
ftr-451	687	58	inclusion	inclusion	NOUN
ftr-451	687	59	of	of	ADP
ftr-451	687	60	compensation	compensation	NOUN
ftr-451	687	61	income	income	NOUN
ftr-451	687	62	,	,	PUNCT
ftr-451	687	63	with	with	ADP
ftr-451	687	64	all	all	DET
ftr-451	687	65	subsequent	subsequent	ADJ
ftr-451	687	66	appreciation	appreciation	NOUN
ftr-451	687	67	being	be	AUX
ftr-451	687	68	capital	capital	NOUN
ftr-451	687	69	gain	gain	NOUN
ftr-451	687	70	.	.	PUNCT
ftr-451	688	1	the	the	DET
ftr-451	688	2	“	"	PUNCT
ftr-451	688	3	readily	readily	ADV
ftr-451	688	4	ascertainable	ascertainable	ADJ
ftr-451	688	5	fair	fair	ADJ
ftr-451	688	6	market	market	NOUN
ftr-451	688	7	value	value	NOUN
ftr-451	688	8	”	"	PUNCT
ftr-451	688	9	test	test	NOUN
ftr-451	688	10	has	have	AUX
ftr-451	688	11	now	now	ADV
ftr-451	688	12	been107	been107	PRON
ftr-451	688	13	codified	codify	VERB
ftr-451	688	14	,	,	PUNCT
ftr-451	688	15	and	and	CCONJ
ftr-451	688	16	the	the	DET
ftr-451	688	17	regulations	regulation	NOUN
ftr-451	688	18	,	,	PUNCT
ftr-451	688	19	emphasizing	emphasize	VERB
ftr-451	688	20	“	"	PUNCT
ftr-451	688	21	readily	readily	ADV
ftr-451	688	22	ascertainable	ascertainable	ADJ
ftr-451	688	23	,	,	PUNCT
ftr-451	688	24	”	"	PUNCT
ftr-451	688	25	construe108	construe108	PROPN
ftr-451	688	26	103	103	NUM
ftr-451	688	27	.	.	PUNCT
ftr-451	689	1	commissioner	commissioner	PROPN
ftr-451	689	2	v.	v.	PROPN
ftr-451	689	3	smith	smith	PROPN
ftr-451	689	4	,	,	PUNCT
ftr-451	689	5	324	324	NUM
ftr-451	689	6	u.s	u.s	PROPN
ftr-451	689	7	.	.	PROPN
ftr-451	689	8	177	177	NUM
ftr-451	689	9	,	,	PUNCT
ftr-451	689	10	reh’g	reh’g	NOUN
ftr-451	689	11	denied	deny	VERB
ftr-451	689	12	,	,	PUNCT
ftr-451	689	13	324	324	NUM
ftr-451	689	14	u.s	u.s	PROPN
ftr-451	689	15	.	.	PROPN
ftr-451	689	16	695	695	NUM
ftr-451	689	17	(	(	PUNCT
ftr-451	689	18	1945	1945	NUM
ftr-451	689	19	)	)	PUNCT
ftr-451	689	20	.	.	PUNCT
ftr-451	690	1	104	104	NUM
ftr-451	690	2	.	.	PUNCT
ftr-451	691	1	regs	reg	NOUN
ftr-451	691	2	.	.	PUNCT
ftr-451	692	1	§	§	PROPN
ftr-451	692	2	101	101	NUM
ftr-451	692	3	,	,	PUNCT
ftr-451	692	4	art	art	NOUN
ftr-451	692	5	.	.	PUNCT
ftr-451	693	1	22(a)(1	22(a)(1	NUM
ftr-451	693	2	)	)	PUNCT
ftr-451	693	3	.	.	PUNCT
ftr-451	694	1	105	105	NUM
ftr-451	694	2	.	.	PUNCT
ftr-451	695	1	commissioner	commissioner	PROPN
ftr-451	695	2	v.	v.	ADP
ftr-451	695	3	lobue	lobue	PROPN
ftr-451	695	4	,	,	PUNCT
ftr-451	695	5	352	352	NUM
ftr-451	695	6	u.s	u.s	PROPN
ftr-451	695	7	.	.	PROPN
ftr-451	695	8	859	859	NUM
ftr-451	695	9	(	(	PUNCT
ftr-451	695	10	1956	1956	NUM
ftr-451	695	11	)	)	PUNCT
ftr-451	695	12	.	.	PUNCT
ftr-451	696	1	106	106	NUM
ftr-451	696	2	.	.	PUNCT
ftr-451	697	1	the	the	DET
ftr-451	697	2	“	"	PUNCT
ftr-451	697	3	old	old	ADJ
ftr-451	697	4	”	"	PUNCT
ftr-451	697	5	view	view	NOUN
ftr-451	697	6	was	be	AUX
ftr-451	697	7	that	that	SCONJ
ftr-451	697	8	an	an	DET
ftr-451	697	9	option	option	NOUN
ftr-451	697	10	could	could	AUX
ftr-451	697	11	have	have	VERB
ftr-451	697	12	no	no	PRON
ftr-451	697	13	(	(	PUNCT
ftr-451	697	14	or	or	CCONJ
ftr-451	697	15	negligible	negligible	ADJ
ftr-451	697	16	)	)	PUNCT
ftr-451	697	17	current	current	ADJ
ftr-451	697	18	value	value	NOUN
ftr-451	697	19	if	if	SCONJ
ftr-451	697	20	there	there	PRON
ftr-451	697	21	was	be	VERB
ftr-451	697	22	no	no	DET
ftr-451	697	23	current	current	ADJ
ftr-451	697	24	“	"	PUNCT
ftr-451	697	25	spread	spread	NOUN
ftr-451	697	26	”	"	PUNCT
ftr-451	697	27	between	between	ADP
ftr-451	697	28	the	the	DET
ftr-451	697	29	option	option	NOUN
ftr-451	697	30	price	price	NOUN
ftr-451	697	31	and	and	CCONJ
ftr-451	697	32	the	the	DET
ftr-451	697	33	current	current	ADJ
ftr-451	697	34	fair	fair	ADJ
ftr-451	697	35	market	market	NOUN
ftr-451	697	36	value	value	NOUN
ftr-451	697	37	of	of	ADP
ftr-451	697	38	the	the	DET
ftr-451	697	39	underlying	underlie	VERB
ftr-451	697	40	property	property	NOUN
ftr-451	697	41	.	.	PUNCT
ftr-451	698	1	this	this	DET
ftr-451	698	2	view	view	NOUN
ftr-451	698	3	is	be	AUX
ftr-451	698	4	now	now	ADV
ftr-451	698	5	obsolete	obsolete	ADJ
ftr-451	698	6	.	.	PUNCT
ftr-451	699	1	see	see	VERB
ftr-451	699	2	fischer	fischer	PROPN
ftr-451	699	3	black	black	PROPN
ftr-451	699	4	&	&	CCONJ
ftr-451	699	5	myron	myron	PROPN
ftr-451	699	6	scholes	scholes	PROPN
ftr-451	699	7	,	,	PUNCT
ftr-451	699	8	the	the	DET
ftr-451	699	9	pricing	pricing	NOUN
ftr-451	699	10	of	of	ADP
ftr-451	699	11	options	option	NOUN
ftr-451	699	12	and	and	CCONJ
ftr-451	699	13	corporate	corporate	ADJ
ftr-451	699	14	liabilities	liability	NOUN
ftr-451	699	15	,	,	PUNCT
ftr-451	699	16	81	81	NUM
ftr-451	699	17	j.	j.	PROPN
ftr-451	699	18	pol	pol	PROPN
ftr-451	699	19	.	.	PUNCT
ftr-451	700	1	econ	econ	PROPN
ftr-451	700	2	.	.	PUNCT
ftr-451	701	1	637	637	NUM
ftr-451	701	2	(	(	PUNCT
ftr-451	701	3	1973	1973	NUM
ftr-451	701	4	)	)	PUNCT
ftr-451	701	5	,	,	PUNCT
ftr-451	701	6	and	and	CCONJ
ftr-451	701	7	the	the	DET
ftr-451	701	8	valuation	valuation	NOUN
ftr-451	701	9	of	of	ADP
ftr-451	701	10	option	option	NOUN
ftr-451	701	11	contracts	contract	NOUN
ftr-451	701	12	and	and	CCONJ
ftr-451	701	13	a	a	DET
ftr-451	701	14	test	test	NOUN
ftr-451	701	15	of	of	ADP
ftr-451	701	16	market	market	NOUN
ftr-451	701	17	efficiency	efficiency	NOUN
ftr-451	701	18	,	,	PUNCT
ftr-451	701	19	27	27	NUM
ftr-451	701	20	j.	j.	PROPN
ftr-451	701	21	fin	fin	PROPN
ftr-451	701	22	.	.	PUNCT
ftr-451	702	1	399	399	NUM
ftr-451	702	2	(	(	PUNCT
ftr-451	702	3	1972	1972	NUM
ftr-451	702	4	)	)	PUNCT
ftr-451	702	5	.	.	PUNCT
ftr-451	703	1	107	107	NUM
ftr-451	703	2	.	.	PUNCT
ftr-451	704	1	the	the	DET
ftr-451	704	2	assumption	assumption	NOUN
ftr-451	704	3	has	have	AUX
ftr-451	704	4	always	always	ADV
ftr-451	704	5	been	be	AUX
ftr-451	704	6	that	that	SCONJ
ftr-451	704	7	there	there	PRON
ftr-451	704	8	can	can	AUX
ftr-451	704	9	only	only	ADV
ftr-451	704	10	be	be	AUX
ftr-451	704	11	one	one	NUM
ftr-451	704	12	“	"	PUNCT
ftr-451	704	13	compensation	compensation	NOUN
ftr-451	704	14	”	"	PUNCT
ftr-451	704	15	event	event	NOUN
ftr-451	704	16	,	,	PUNCT
ftr-451	704	17	subsequent	subsequent	ADJ
ftr-451	704	18	to	to	PART
ftr-451	704	19	which	which	PRON
ftr-451	704	20	the	the	DET
ftr-451	704	21	employee	employee	NOUN
ftr-451	704	22	has	have	AUX
ftr-451	704	23	converted	convert	VERB
ftr-451	704	24	to	to	ADP
ftr-451	704	25	“	"	PUNCT
ftr-451	704	26	investor	investor	NOUN
ftr-451	704	27	”	"	PUNCT
ftr-451	704	28	status	status	NOUN
ftr-451	704	29	.	.	PUNCT
ftr-451	705	1	the	the	DET
ftr-451	705	2	logic	logic	NOUN
ftr-451	705	3	of	of	ADP
ftr-451	705	4	this	this	DET
ftr-451	705	5	position	position	NOUN
ftr-451	705	6	escapes	escape	VERB
ftr-451	705	7	me	i	PRON
ftr-451	705	8	.	.	PUNCT
ftr-451	706	1	it	it	PRON
ftr-451	706	2	would	would	AUX
ftr-451	706	3	seem	seem	VERB
ftr-451	706	4	that	that	SCONJ
ftr-451	706	5	any	any	DET
ftr-451	706	6	transfer	transfer	NOUN
ftr-451	706	7	of	of	ADP
ftr-451	706	8	value	value	NOUN
ftr-451	706	9	from	from	ADP
ftr-451	706	10	an	an	DET
ftr-451	706	11	employer	employer	NOUN
ftr-451	706	12	to	to	ADP
ftr-451	706	13	an	an	DET
ftr-451	706	14	employee	employee	NOUN
ftr-451	706	15	can	can	AUX
ftr-451	706	16	be	be	AUX
ftr-451	706	17	treated	treat	VERB
ftr-451	706	18	as	as	ADP
ftr-451	706	19	compensation	compensation	NOUN
ftr-451	706	20	.	.	PUNCT
ftr-451	707	1	nevertheless	nevertheless	ADV
ftr-451	707	2	,	,	PUNCT
ftr-451	707	3	the	the	DET
ftr-451	707	4	only	only	ADV
ftr-451	707	5	-	-	PUNCT
ftr-451	707	6	one	one	NUM
ftr-451	707	7	-	-	PUNCT
ftr-451	707	8	compensation	compensation	NOUN
ftr-451	707	9	-	-	PUNCT
ftr-451	707	10	event	event	NOUN
ftr-451	707	11	approach	approach	NOUN
ftr-451	707	12	was	be	AUX
ftr-451	707	13	codified	codify	VERB
ftr-451	707	14	in	in	ADP
ftr-451	707	15	irc	irc	PROPN
ftr-451	707	16	§	§	NOUN
ftr-451	707	17	83(e)(3	83(e)(3	NUM
ftr-451	707	18	)	)	PUNCT
ftr-451	707	19	and	and	CCONJ
ftr-451	707	20	(	(	PUNCT
ftr-451	707	21	4	4	NUM
ftr-451	707	22	)	)	PUNCT
ftr-451	707	23	.	.	PUNCT
ftr-451	708	1	108	108	NUM
ftr-451	708	2	.	.	PUNCT
ftr-451	709	1	irc	irc	PROPN
ftr-451	709	2	§	§	PROPN
ftr-451	709	3	3(e)(3	3(e)(3	NUM
ftr-451	709	4	)	)	PUNCT
ftr-451	709	5	.	.	PUNCT
ftr-451	710	1	2000	2000	NUM
ftr-451	710	2	]	]	PUNCT
ftr-451	711	1	applying	apply	VERB
ftr-451	711	2	the	the	DET
ftr-451	711	3	“	"	PUNCT
ftr-451	711	4	claim	claim	NOUN
ftr-451	711	5	of	of	ADP
ftr-451	711	6	right	right	ADJ
ftr-451	711	7	doctrine	doctrine	NOUN
ftr-451	711	8	”	"	PUNCT
ftr-451	711	9	to	to	PART
ftr-451	711	10	found	find	VERB
ftr-451	711	11	objects	object	NOUN
ftr-451	711	12	711	711	NUM
ftr-451	711	13	the	the	DET
ftr-451	711	14	test	test	NOUN
ftr-451	711	15	so	so	ADV
ftr-451	711	16	narrowly	narrowly	ADV
ftr-451	711	17	as	as	SCONJ
ftr-451	711	18	to	to	PART
ftr-451	711	19	render	render	VERB
ftr-451	711	20	deferral	deferral	NOUN
ftr-451	711	21	of	of	ADP
ftr-451	711	22	compensation	compensation	NOUN
ftr-451	711	23	the	the	DET
ftr-451	711	24	usual	usual	ADJ
ftr-451	711	25	result	result	NOUN
ftr-451	711	26	except	except	SCONJ
ftr-451	711	27	where	where	SCONJ
ftr-451	711	28	the	the	DET
ftr-451	711	29	option	option	NOUN
ftr-451	711	30	is	be	AUX
ftr-451	711	31	actively	actively	ADV
ftr-451	711	32	traded	trade	VERB
ftr-451	711	33	on	on	ADP
ftr-451	711	34	an	an	DET
ftr-451	711	35	established	establish	VERB
ftr-451	711	36	market.109	market.109	VERB
ftr-451	711	37	in	in	ADP
ftr-451	711	38	short	short	ADJ
ftr-451	711	39	,	,	PUNCT
ftr-451	711	40	the	the	DET
ftr-451	711	41	stock	stock	NOUN
ftr-451	711	42	option	option	NOUN
ftr-451	711	43	cases	case	NOUN
ftr-451	711	44	may	may	AUX
ftr-451	711	45	stand	stand	VERB
ftr-451	711	46	for	for	ADP
ftr-451	711	47	the	the	DET
ftr-451	711	48	proposition	proposition	NOUN
ftr-451	711	49	that	that	SCONJ
ftr-451	711	50	difficulty	difficulty	NOUN
ftr-451	711	51	of	of	ADP
ftr-451	711	52	valuation	valuation	NOUN
ftr-451	711	53	is	be	AUX
ftr-451	711	54	alone	alone	ADJ
ftr-451	711	55	sufficient	sufficient	ADJ
ftr-451	711	56	to	to	PART
ftr-451	711	57	defer	defer	VERB
ftr-451	711	58	realization	realization	NOUN
ftr-451	711	59	.	.	PUNCT
ftr-451	712	1	on	on	ADP
ftr-451	712	2	the	the	DET
ftr-451	712	3	other	other	ADJ
ftr-451	712	4	hand	hand	NOUN
ftr-451	712	5	,	,	PUNCT
ftr-451	712	6	these	these	DET
ftr-451	712	7	cases	case	NOUN
ftr-451	712	8	may	may	AUX
ftr-451	712	9	be	be	AUX
ftr-451	712	10	sui	sui	PROPN
ftr-451	712	11	generis	generis	NOUN
ftr-451	712	12	,	,	PUNCT
ftr-451	712	13	being	be	AUX
ftr-451	712	14	based	base	VERB
ftr-451	712	15	on	on	ADP
ftr-451	712	16	acquiescence	acquiescence	NOUN
ftr-451	712	17	in	in	ADP
ftr-451	712	18	the	the	DET
ftr-451	712	19	treasury	treasury	NOUN
ftr-451	712	20	’s	’s	PART
ftr-451	712	21	willingness	willingness	NOUN
ftr-451	712	22	to	to	PART
ftr-451	712	23	concede	concede	VERB
ftr-451	712	24	deferral	deferral	ADJ
ftr-451	712	25	except	except	SCONJ
ftr-451	712	26	in	in	ADP
ftr-451	712	27	cases	case	NOUN
ftr-451	712	28	of	of	ADP
ftr-451	712	29	maximum	maximum	ADJ
ftr-451	712	30	liquidity	liquidity	NOUN
ftr-451	712	31	.	.	PUNCT
ftr-451	713	1	moreover	moreover	ADV
ftr-451	713	2	,	,	PUNCT
ftr-451	713	3	the	the	DET
ftr-451	713	4	deferral	deferral	NOUN
ftr-451	713	5	of	of	ADP
ftr-451	713	6	realization	realization	NOUN
ftr-451	713	7	is	be	AUX
ftr-451	713	8	only	only	ADV
ftr-451	713	9	until	until	SCONJ
ftr-451	713	10	the	the	DET
ftr-451	713	11	option	option	NOUN
ftr-451	713	12	is	be	AUX
ftr-451	713	13	exercised	exercise	VERB
ftr-451	713	14	(	(	PUNCT
ftr-451	713	15	or	or	CCONJ
ftr-451	713	16	allowed	allow	VERB
ftr-451	713	17	to	to	PART
ftr-451	713	18	lapse	lapse	VERB
ftr-451	713	19	)	)	PUNCT
ftr-451	713	20	,	,	PUNCT
ftr-451	713	21	as	as	SCONJ
ftr-451	713	22	opposed	oppose	VERB
ftr-451	713	23	to	to	ADP
ftr-451	713	24	when	when	SCONJ
ftr-451	713	25	the	the	DET
ftr-451	713	26	stock	stock	NOUN
ftr-451	713	27	obtained	obtain	VERB
ftr-451	713	28	by	by	ADP
ftr-451	713	29	such	such	ADJ
ftr-451	713	30	exercise	exercise	NOUN
ftr-451	713	31	is	be	AUX
ftr-451	713	32	sold	sell	VERB
ftr-451	713	33	.	.	PUNCT
ftr-451	714	1	2	2	X
ftr-451	714	2	.	.	NUM
ftr-451	714	3	vested	vest	VERB
ftr-451	714	4	vs.	vs.	CCONJ
ftr-451	714	5	nonvested	nonveste	VERB
ftr-451	714	6	in	in	ADP
ftr-451	714	7	-	-	PUNCT
ftr-451	714	8	kind	kind	NOUN
ftr-451	714	9	compensation.—in	compensation.—in	PROPN
ftr-451	714	10	the	the	DET
ftr-451	714	11	case	case	NOUN
ftr-451	714	12	of	of	ADP
ftr-451	714	13	property	property	NOUN
ftr-451	714	14	other	other	ADJ
ftr-451	714	15	than	than	ADP
ftr-451	714	16	stock	stock	NOUN
ftr-451	714	17	options	option	NOUN
ftr-451	714	18	,	,	PUNCT
ftr-451	714	19	doctrinal	doctrinal	ADJ
ftr-451	714	20	development	development	NOUN
ftr-451	714	21	more	more	ADV
ftr-451	714	22	closely	closely	ADV
ftr-451	714	23	conforms	conform	VERB
ftr-451	714	24	to	to	ADP
ftr-451	714	25	an	an	DET
ftr-451	714	26	early	early	ADJ
ftr-451	714	27	-	-	PUNCT
ftr-451	714	28	realization	realization	NOUN
ftr-451	714	29	model	model	NOUN
ftr-451	714	30	.	.	PUNCT
ftr-451	715	1	in	in	ADP
ftr-451	715	2	the	the	DET
ftr-451	715	3	1947	1947	NUM
ftr-451	715	4	ward	ward	NOUN
ftr-451	715	5	case	case	NOUN
ftr-451	715	6	,	,	PUNCT
ftr-451	715	7	it	it	PRON
ftr-451	715	8	was	be	AUX
ftr-451	715	9	held	hold	VERB
ftr-451	715	10	that	that	SCONJ
ftr-451	715	11	an	an	DET
ftr-451	715	12	employee110	employee110	PROPN
ftr-451	715	13	receiving	receive	VERB
ftr-451	715	14	a	a	DET
ftr-451	715	15	future	future	ADJ
ftr-451	715	16	interest	interest	NOUN
ftr-451	715	17	(	(	PUNCT
ftr-451	715	18	an	an	DET
ftr-451	715	19	annuity	annuity	NOUN
ftr-451	715	20	contract	contract	NOUN
ftr-451	715	21	)	)	PUNCT
ftr-451	715	22	had	have	VERB
ftr-451	715	23	current	current	ADJ
ftr-451	715	24	income	income	NOUN
ftr-451	715	25	,	,	PUNCT
ftr-451	715	26	since	since	SCONJ
ftr-451	715	27	the	the	DET
ftr-451	715	28	annuity	annuity	NOUN
ftr-451	715	29	contract	contract	NOUN
ftr-451	715	30	was	be	AUX
ftr-451	715	31	both	both	CCONJ
ftr-451	715	32	vested	vested	ADJ
ftr-451	715	33	and	and	CCONJ
ftr-451	715	34	assignable	assignable	ADJ
ftr-451	715	35	.	.	PUNCT
ftr-451	716	1	“	"	PUNCT
ftr-451	716	2	dominion	dominion	NOUN
ftr-451	716	3	and	and	CCONJ
ftr-451	716	4	control	control	NOUN
ftr-451	716	5	”	"	PUNCT
ftr-451	716	6	was	be	AUX
ftr-451	716	7	not	not	PART
ftr-451	716	8	an	an	DET
ftr-451	716	9	issue	issue	NOUN
ftr-451	716	10	:	:	PUNCT
ftr-451	716	11	the	the	DET
ftr-451	716	12	taxpayer	taxpayer	NOUN
ftr-451	716	13	acquired	acquire	VERB
ftr-451	716	14	a	a	DET
ftr-451	716	15	property	property	NOUN
ftr-451	716	16	right	right	NOUN
ftr-451	716	17	,	,	PUNCT
ftr-451	716	18	and	and	CCONJ
ftr-451	716	19	no	no	DET
ftr-451	716	20	third	third	ADJ
ftr-451	716	21	party	party	NOUN
ftr-451	716	22	had	have	VERB
ftr-451	716	23	a	a	DET
ftr-451	716	24	current	current	ADJ
ftr-451	716	25	possessory	possessory	ADJ
ftr-451	716	26	interest	interest	NOUN
ftr-451	716	27	.	.	PUNCT
ftr-451	717	1	the	the	DET
ftr-451	717	2	1950	1950	NUM
ftr-451	717	3	drescher	drescher	NOUN
ftr-451	717	4	case	case	NOUN
ftr-451	717	5	took	take	VERB
ftr-451	717	6	matters	matter	NOUN
ftr-451	717	7	a	a	DET
ftr-451	717	8	long	long	ADJ
ftr-451	717	9	step111	step111	PROPN
ftr-451	717	10	further	far	ADV
ftr-451	717	11	in	in	ADP
ftr-451	717	12	holding	hold	VERB
ftr-451	717	13	that	that	SCONJ
ftr-451	717	14	a	a	DET
ftr-451	717	15	vested	vested	ADJ
ftr-451	717	16	future	future	ADJ
ftr-451	717	17	interest	interest	NOUN
ftr-451	717	18	(	(	PUNCT
ftr-451	717	19	again	again	ADV
ftr-451	717	20	an	an	DET
ftr-451	717	21	annuity	annuity	NOUN
ftr-451	717	22	contract	contract	NOUN
ftr-451	717	23	)	)	PUNCT
ftr-451	717	24	was	be	AUX
ftr-451	717	25	current	current	ADJ
ftr-451	717	26	income	income	NOUN
ftr-451	717	27	even	even	ADV
ftr-451	717	28	though	though	SCONJ
ftr-451	717	29	it	it	PRON
ftr-451	717	30	was	be	AUX
ftr-451	717	31	not	not	PART
ftr-451	717	32	assignable	assignable	ADJ
ftr-451	717	33	.	.	PUNCT
ftr-451	718	1	the	the	DET
ftr-451	718	2	drescher	drescher	PROPN
ftr-451	718	3	result	result	VERB
ftr-451	718	4	accords	accord	NOUN
ftr-451	718	5	with	with	ADP
ftr-451	718	6	the	the	DET
ftr-451	718	7	“	"	PUNCT
ftr-451	718	8	economic	economic	ADJ
ftr-451	718	9	benefit	benefit	NOUN
ftr-451	718	10	”	"	PUNCT
ftr-451	718	11	doctrine	doctrine	NOUN
ftr-451	718	12	sanctioned	sanction	VERB
ftr-451	718	13	in	in	ADP
ftr-451	718	14	the	the	DET
ftr-451	718	15	1951	1951	NUM
ftr-451	718	16	sproull	sproull	NOUN
ftr-451	718	17	case	case	NOUN
ftr-451	718	18	.	.	PUNCT
ftr-451	719	1	the	the	DET
ftr-451	719	2	economic	economic	ADJ
ftr-451	719	3	-	-	PUNCT
ftr-451	719	4	benefit	benefit	NOUN
ftr-451	719	5	doctrine	doctrine	NOUN
ftr-451	719	6	covers112	covers112	ADP
ftr-451	719	7	the	the	DET
ftr-451	719	8	situation	situation	NOUN
ftr-451	719	9	where	where	SCONJ
ftr-451	719	10	:	:	PUNCT
ftr-451	719	11	(	(	PUNCT
ftr-451	719	12	1	1	X
ftr-451	719	13	)	)	PUNCT
ftr-451	719	14	cash	cash	NOUN
ftr-451	719	15	is	be	AUX
ftr-451	719	16	placed	place	VERB
ftr-451	719	17	in	in	ADP
ftr-451	719	18	a	a	DET
ftr-451	719	19	trust	trust	NOUN
ftr-451	719	20	or	or	CCONJ
ftr-451	719	21	escrow	escrow	NOUN
ftr-451	719	22	for	for	ADP
ftr-451	719	23	future	future	ADJ
ftr-451	719	24	distribution	distribution	NOUN
ftr-451	719	25	to	to	ADP
ftr-451	719	26	the	the	DET
ftr-451	719	27	taxpayer	taxpayer	NOUN
ftr-451	719	28	,	,	PUNCT
ftr-451	719	29	(	(	PUNCT
ftr-451	719	30	2	2	X
ftr-451	719	31	)	)	PUNCT
ftr-451	719	32	the	the	DET
ftr-451	719	33	taxpayer	taxpayer	NOUN
ftr-451	719	34	’s	’s	PART
ftr-451	719	35	rights	right	NOUN
ftr-451	719	36	in	in	ADP
ftr-451	719	37	the	the	DET
ftr-451	719	38	trust	trust	NOUN
ftr-451	719	39	or	or	CCONJ
ftr-451	719	40	escrow	escrow	NOUN
ftr-451	719	41	are	be	AUX
ftr-451	719	42	fully	fully	ADV
ftr-451	719	43	vested	vest	VERB
ftr-451	719	44	,	,	PUNCT
ftr-451	719	45	and	and	CCONJ
ftr-451	719	46	(	(	PUNCT
ftr-451	719	47	3	3	X
ftr-451	719	48	)	)	PUNCT
ftr-451	719	49	(	(	PUNCT
ftr-451	719	50	debatably	debatably	ADV
ftr-451	719	51	)	)	PUNCT
ftr-451	719	52	the	the	DET
ftr-451	719	53	cash	cash	NOUN
ftr-451	719	54	is	be	AUX
ftr-451	719	55	to	to	PART
ftr-451	719	56	be	be	AUX
ftr-451	719	57	invested	invest	VERB
ftr-451	719	58	.	.	PUNCT
ftr-451	720	1	there	there	PRON
ftr-451	720	2	is	be	VERB
ftr-451	720	3	no	no	DET
ftr-451	720	4	requirement	requirement	NOUN
ftr-451	720	5	that	that	SCONJ
ftr-451	720	6	the113	the113	PROPN
ftr-451	720	7	taxpayer	taxpayer	PROPN
ftr-451	720	8	’s	’s	PART
ftr-451	720	9	interest	interest	NOUN
ftr-451	720	10	be	be	AUX
ftr-451	720	11	alienable	alienable	ADJ
ftr-451	720	12	.	.	PUNCT
ftr-451	721	1	these	these	DET
ftr-451	721	2	cases	case	NOUN
ftr-451	721	3	establish	establish	VERB
ftr-451	721	4	seemingly	seemingly	ADV
ftr-451	721	5	in	in	ADP
ftr-451	721	6	contrast	contrast	NOUN
ftr-451	721	7	to	to	ADP
ftr-451	721	8	the	the	DET
ftr-451	721	9	stock	stock	NOUN
ftr-451	721	10	option	option	NOUN
ftr-451	721	11	cases	case	NOUN
ftr-451	721	12	that	that	PRON
ftr-451	721	13	even	even	ADV
ftr-451	721	14	total	total	ADJ
ftr-451	721	15	illiquidity	illiquidity	NOUN
ftr-451	721	16	,	,	PUNCT
ftr-451	721	17	along	along	ADP
ftr-451	721	18	with	with	ADP
ftr-451	721	19	attendant	attendant	ADJ
ftr-451	721	20	difficulties	difficulty	NOUN
ftr-451	721	21	of	of	ADP
ftr-451	721	22	valuation	valuation	NOUN
ftr-451	721	23	,	,	PUNCT
ftr-451	721	24	is	be	AUX
ftr-451	721	25	not	not	PART
ftr-451	721	26	,	,	PUNCT
ftr-451	721	27	standing	stand	VERB
ftr-451	721	28	alone	alone	ADV
ftr-451	721	29	,	,	PUNCT
ftr-451	721	30	a	a	DET
ftr-451	721	31	bar	bar	NOUN
ftr-451	721	32	to	to	ADP
ftr-451	721	33	current	current	ADJ
ftr-451	721	34	realization	realization	NOUN
ftr-451	721	35	of	of	ADP
ftr-451	721	36	in	in	ADP
ftr-451	721	37	-	-	PUNCT
ftr-451	721	38	kind	kind	NOUN
ftr-451	721	39	gross	gross	ADJ
ftr-451	721	40	income	income	NOUN
ftr-451	721	41	.	.	PUNCT
ftr-451	722	1	it	it	PRON
ftr-451	722	2	might114	might114	PROPN
ftr-451	722	3	be	be	AUX
ftr-451	722	4	argued	argue	VERB
ftr-451	722	5	that	that	SCONJ
ftr-451	722	6	these	these	DET
ftr-451	722	7	authorities	authority	NOUN
ftr-451	722	8	are	be	AUX
ftr-451	722	9	confined	confine	VERB
ftr-451	722	10	to	to	ADP
ftr-451	722	11	the	the	DET
ftr-451	722	12	“	"	PUNCT
ftr-451	722	13	compensation	compensation	NOUN
ftr-451	722	14	”	"	PUNCT
ftr-451	722	15	situation	situation	NOUN
ftr-451	722	16	,	,	PUNCT
ftr-451	722	17	since	since	SCONJ
ftr-451	722	18	the	the	DET
ftr-451	722	19	latter	latter	ADJ
ftr-451	722	20	is	be	AUX
ftr-451	722	21	an	an	DET
ftr-451	722	22	enumerated	enumerated	ADJ
ftr-451	722	23	category	category	NOUN
ftr-451	722	24	of	of	ADP
ftr-451	722	25	gross	gross	ADJ
ftr-451	722	26	income	income	NOUN
ftr-451	722	27	that	that	PRON
ftr-451	722	28	is	be	AUX
ftr-451	722	29	to	to	PART
ftr-451	722	30	be	be	AUX
ftr-451	722	31	broadly	broadly	ADV
ftr-451	722	32	109	109	NUM
ftr-451	722	33	.	.	PUNCT
ftr-451	723	1	see	see	VERB
ftr-451	723	2	regs	reg	NOUN
ftr-451	723	3	.	.	PUNCT
ftr-451	724	1	§	§	PROPN
ftr-451	724	2	1.83	1.83	NUM
ftr-451	724	3	-	-	SYM
ftr-451	724	4	7	7	NUM
ftr-451	724	5	.	.	PUNCT
ftr-451	725	1	an	an	DET
ftr-451	725	2	option	option	NOUN
ftr-451	725	3	(	(	PUNCT
ftr-451	725	4	not	not	PART
ftr-451	725	5	actively	actively	ADV
ftr-451	725	6	traded	trade	VERB
ftr-451	725	7	on	on	ADP
ftr-451	725	8	an	an	DET
ftr-451	725	9	established	establish	VERB
ftr-451	725	10	market	market	NOUN
ftr-451	725	11	)	)	PUNCT
ftr-451	725	12	might	might	AUX
ftr-451	725	13	not	not	PART
ftr-451	725	14	have	have	VERB
ftr-451	725	15	a	a	DET
ftr-451	725	16	readily	readily	ADV
ftr-451	725	17	ascertainable	ascertainable	ADJ
ftr-451	725	18	fair	fair	ADJ
ftr-451	725	19	market	market	NOUN
ftr-451	725	20	value	value	NOUN
ftr-451	725	21	even	even	ADV
ftr-451	725	22	if	if	SCONJ
ftr-451	725	23	the	the	DET
ftr-451	725	24	option	option	NOUN
ftr-451	725	25	is	be	AUX
ftr-451	725	26	transferable	transferable	ADJ
ftr-451	725	27	,	,	PUNCT
ftr-451	725	28	not	not	PART
ftr-451	725	29	subject	subject	ADJ
ftr-451	725	30	to	to	ADP
ftr-451	725	31	contingencies	contingency	NOUN
ftr-451	725	32	,	,	PUNCT
ftr-451	725	33	and	and	CCONJ
ftr-451	725	34	is	be	AUX
ftr-451	725	35	exercisable	exercisable	ADJ
ftr-451	725	36	immediately	immediately	ADV
ftr-451	725	37	,	,	PUNCT
ftr-451	725	38	because	because	SCONJ
ftr-451	725	39	an	an	DET
ftr-451	725	40	option	option	NOUN
ftr-451	725	41	can	can	AUX
ftr-451	725	42	possess	possess	VERB
ftr-451	725	43	value	value	NOUN
ftr-451	725	44	over	over	ADV
ftr-451	725	45	and	and	CCONJ
ftr-451	725	46	above	above	ADP
ftr-451	725	47	the	the	DET
ftr-451	725	48	date	date	NOUN
ftr-451	725	49	of	of	ADP
ftr-451	725	50	grant	grant	NOUN
ftr-451	725	51	spread	spread	VERB
ftr-451	725	52	due	due	ADP
ftr-451	725	53	to	to	ADP
ftr-451	725	54	the	the	DET
ftr-451	725	55	“	"	PUNCT
ftr-451	725	56	option	option	NOUN
ftr-451	725	57	privilege	privilege	NOUN
ftr-451	725	58	.	.	PUNCT
ftr-451	725	59	”	"	PUNCT
ftr-451	726	1	see	see	VERB
ftr-451	726	2	supra	supra	PROPN
ftr-451	726	3	note	note	PROPN
ftr-451	726	4	106	106	NUM
ftr-451	726	5	.	.	PUNCT
ftr-451	727	1	under	under	ADP
ftr-451	727	2	regs	reg	NOUN
ftr-451	727	3	.	.	PUNCT
ftr-451	728	1	§	§	PROPN
ftr-451	728	2	1.83	1.83	NUM
ftr-451	728	3	-	-	PUNCT
ftr-451	728	4	7(b)(3	7(b)(3	NUM
ftr-451	728	5	)	)	PUNCT
ftr-451	729	1	,	,	PUNCT
ftr-451	729	2	the	the	DET
ftr-451	729	3	option	option	NOUN
ftr-451	729	4	can	can	AUX
ftr-451	729	5	not	not	PART
ftr-451	729	6	possess	possess	VERB
ftr-451	729	7	a	a	DET
ftr-451	729	8	readily	readily	ADV
ftr-451	729	9	ascertainable	ascertainable	ADJ
ftr-451	729	10	fair	fair	ADJ
ftr-451	729	11	market	market	NOUN
ftr-451	729	12	value	value	NOUN
ftr-451	729	13	unless	unless	SCONJ
ftr-451	729	14	the	the	DET
ftr-451	729	15	value	value	NOUN
ftr-451	729	16	of	of	ADP
ftr-451	729	17	this	this	DET
ftr-451	729	18	option	option	NOUN
ftr-451	729	19	privilege	privilege	NOUN
ftr-451	729	20	“	"	PUNCT
ftr-451	729	21	can	can	AUX
ftr-451	729	22	be	be	AUX
ftr-451	729	23	measured	measure	VERB
ftr-451	729	24	with	with	ADP
ftr-451	729	25	reasonable	reasonable	ADJ
ftr-451	729	26	accuracy	accuracy	NOUN
ftr-451	729	27	.	.	PUNCT
ftr-451	729	28	”	"	PUNCT
ftr-451	730	1	110	110	NUM
ftr-451	730	2	.	.	PUNCT
ftr-451	731	1	ward	ward	PROPN
ftr-451	731	2	v.	v.	PROPN
ftr-451	731	3	commissioner	commissioner	PROPN
ftr-451	731	4	,	,	PUNCT
ftr-451	731	5	159	159	NUM
ftr-451	731	6	f.2d	f.2d	NUM
ftr-451	731	7	502	502	NUM
ftr-451	731	8	(	(	PUNCT
ftr-451	731	9	2d	2d	NOUN
ftr-451	731	10	cir.1947	cir.1947	X
ftr-451	731	11	)	)	PUNCT
ftr-451	731	12	.	.	PUNCT
ftr-451	732	1	111	111	NUM
ftr-451	732	2	.	.	PUNCT
ftr-451	733	1	united	united	PROPN
ftr-451	733	2	states	states	PROPN
ftr-451	733	3	v.	v.	ADP
ftr-451	733	4	drescher	drescher	PROPN
ftr-451	733	5	,	,	PUNCT
ftr-451	733	6	179	179	NUM
ftr-451	733	7	f.2d	f.2d	ADP
ftr-451	733	8	863	863	NUM
ftr-451	733	9	(	(	PUNCT
ftr-451	733	10	2d	2d	PROPN
ftr-451	733	11	cir.1950	cir.1950	NOUN
ftr-451	733	12	)	)	PUNCT
ftr-451	733	13	.	.	PUNCT
ftr-451	734	1	112	112	NUM
ftr-451	734	2	.	.	PUNCT
ftr-451	735	1	sproull	sproull	PROPN
ftr-451	735	2	v.	v.	PROPN
ftr-451	735	3	commissioner	commissioner	PROPN
ftr-451	735	4	,	,	PUNCT
ftr-451	735	5	16	16	NUM
ftr-451	735	6	t.c	t.c	PROPN
ftr-451	735	7	.	.	PROPN
ftr-451	735	8	244	244	NUM
ftr-451	735	9	(	(	PUNCT
ftr-451	735	10	1951	1951	NUM
ftr-451	735	11	)	)	PUNCT
ftr-451	735	12	.	.	PUNCT
ftr-451	736	1	113	113	NUM
ftr-451	736	2	.	.	PUNCT
ftr-451	737	1	see	see	VERB
ftr-451	737	2	reed	reed	PROPN
ftr-451	737	3	v.	v.	PROPN
ftr-451	737	4	commissioner	commissioner	PROPN
ftr-451	737	5	,	,	PUNCT
ftr-451	737	6	723	723	NUM
ftr-451	737	7	f.2d	f.2d	NUM
ftr-451	737	8	138	138	NUM
ftr-451	737	9	(	(	PUNCT
ftr-451	737	10	1	1	NUM
ftr-451	737	11	cir.1983	cir.1983	NUM
ftr-451	737	12	)	)	PUNCT
ftr-451	737	13	.	.	PUNCT
ftr-451	738	1	imposition	imposition	NOUN
ftr-451	738	2	of	of	ADP
ftr-451	738	3	anst	anst	ADJ
ftr-451	738	4	investment	investment	NOUN
ftr-451	738	5	requirement	requirement	NOUN
ftr-451	738	6	seems	seem	VERB
ftr-451	738	7	incorrect	incorrect	ADJ
ftr-451	738	8	,	,	PUNCT
ftr-451	738	9	since	since	SCONJ
ftr-451	738	10	the	the	DET
ftr-451	738	11	absence	absence	NOUN
ftr-451	738	12	of	of	ADP
ftr-451	738	13	a	a	DET
ftr-451	738	14	duty	duty	NOUN
ftr-451	738	15	to	to	PART
ftr-451	738	16	invest	invest	VERB
ftr-451	738	17	the	the	DET
ftr-451	738	18	cash	cash	NOUN
ftr-451	738	19	simply	simply	ADV
ftr-451	738	20	reduces	reduce	VERB
ftr-451	738	21	the	the	DET
ftr-451	738	22	current	current	ADJ
ftr-451	738	23	value	value	NOUN
ftr-451	738	24	of	of	ADP
ftr-451	738	25	the	the	DET
ftr-451	738	26	taxpayer	taxpayer	NOUN
ftr-451	738	27	’s	’s	PART
ftr-451	738	28	interest	interest	NOUN
ftr-451	738	29	,	,	PUNCT
ftr-451	738	30	just	just	ADV
ftr-451	738	31	as	as	SCONJ
ftr-451	738	32	the	the	DET
ftr-451	738	33	lack	lack	NOUN
ftr-451	738	34	of	of	ADP
ftr-451	738	35	transferability	transferability	NOUN
ftr-451	738	36	reduced	reduce	VERB
ftr-451	738	37	the	the	DET
ftr-451	738	38	value	value	NOUN
ftr-451	738	39	of	of	ADP
ftr-451	738	40	the	the	DET
ftr-451	738	41	taxpayer	taxpayer	NOUN
ftr-451	738	42	’s	’s	PART
ftr-451	738	43	annuity	annuity	NOUN
ftr-451	738	44	in	in	ADP
ftr-451	738	45	drescher	drescher	PROPN
ftr-451	738	46	.	.	PUNCT
ftr-451	739	1	114	114	NUM
ftr-451	739	2	.	.	PUNCT
ftr-451	740	1	in	in	ADP
ftr-451	740	2	drescher	drescher	PROPN
ftr-451	740	3	,	,	PUNCT
ftr-451	740	4	the	the	DET
ftr-451	740	5	annuity	annuity	NOUN
ftr-451	740	6	had	have	VERB
ftr-451	740	7	to	to	PART
ftr-451	740	8	be	be	AUX
ftr-451	740	9	reduced	reduce	VERB
ftr-451	740	10	to	to	ADP
ftr-451	740	11	present	present	ADJ
ftr-451	740	12	value	value	NOUN
ftr-451	740	13	and	and	CCONJ
ftr-451	740	14	then	then	ADV
ftr-451	740	15	was	be	AUX
ftr-451	740	16	to	to	PART
ftr-451	740	17	be	be	AUX
ftr-451	740	18	further	far	ADV
ftr-451	740	19	discounted	discount	VERB
ftr-451	740	20	on	on	ADP
ftr-451	740	21	account	account	NOUN
ftr-451	740	22	of	of	ADP
ftr-451	740	23	nonliquidity	nonliquidity	NOUN
ftr-451	740	24	.	.	PUNCT
ftr-451	741	1	712	712	NUM
ftr-451	741	2	florida	florida	PROPN
ftr-451	741	3	tax	tax	NOUN
ftr-451	741	4	review	review	NOUN
ftr-451	741	5	[	[	X
ftr-451	741	6	vol	vol	NOUN
ftr-451	741	7	.	.	PUNCT
ftr-451	742	1	4:10	4:10	NUM
ftr-451	742	2	construed	construe	VERB
ftr-451	742	3	.	.	PUNCT
ftr-451	743	1	it	it	PRON
ftr-451	743	2	is	be	AUX
ftr-451	743	3	true	true	ADJ
ftr-451	743	4	that	that	SCONJ
ftr-451	743	5	“	"	PUNCT
ftr-451	743	6	compensation	compensation	NOUN
ftr-451	743	7	”	"	PUNCT
ftr-451	743	8	is	be	AUX
ftr-451	743	9	broadly	broadly	ADV
ftr-451	743	10	construed	construe	VERB
ftr-451	743	11	,	,	PUNCT
ftr-451	743	12	but	but	CCONJ
ftr-451	743	13	it	it	PRON
ftr-451	743	14	must	must	AUX
ftr-451	743	15	be115	be115	PROPN
ftr-451	743	16	noted	note	VERB
ftr-451	743	17	that	that	SCONJ
ftr-451	743	18	the	the	DET
ftr-451	743	19	“	"	PUNCT
ftr-451	743	20	economic	economic	ADJ
ftr-451	743	21	benefit	benefit	NOUN
ftr-451	743	22	”	"	PUNCT
ftr-451	743	23	doctrine	doctrine	NOUN
ftr-451	743	24	exists	exist	VERB
ftr-451	743	25	outside	outside	ADV
ftr-451	743	26	of	of	ADP
ftr-451	743	27	the	the	DET
ftr-451	743	28	employee	employee	NOUN
ftr-451	743	29	compensation	compensation	NOUN
ftr-451	743	30	area	area	NOUN
ftr-451	743	31	.	.	PUNCT
ftr-451	744	1	therefore	therefore	ADV
ftr-451	744	2	,	,	PUNCT
ftr-451	744	3	the	the	DET
ftr-451	744	4	drescher	drescher	NOUN
ftr-451	744	5	holding	hold	VERB
ftr-451	744	6	should	should	AUX
ftr-451	744	7	likewise	likewise	ADV
ftr-451	744	8	extend116	extend116	PROPN
ftr-451	744	9	beyond	beyond	ADP
ftr-451	744	10	the	the	DET
ftr-451	744	11	compensation	compensation	NOUN
ftr-451	744	12	area	area	NOUN
ftr-451	744	13	.	.	PUNCT
ftr-451	745	1	it	it	PRON
ftr-451	745	2	might	might	AUX
ftr-451	745	3	be	be	AUX
ftr-451	745	4	argued	argue	VERB
ftr-451	745	5	that	that	SCONJ
ftr-451	745	6	the	the	DET
ftr-451	745	7	economic	economic	ADJ
ftr-451	745	8	-	-	PUNCT
ftr-451	745	9	benefit	benefit	NOUN
ftr-451	745	10	doctrine	doctrine	NOUN
ftr-451	745	11	is	be	AUX
ftr-451	745	12	distinguishable	distinguishable	ADJ
ftr-451	745	13	because	because	SCONJ
ftr-451	745	14	that	that	DET
ftr-451	745	15	doctrine	doctrine	NOUN
ftr-451	745	16	“	"	PUNCT
ftr-451	745	17	belongs	belong	VERB
ftr-451	745	18	”	"	PUNCT
ftr-451	745	19	in	in	ADP
ftr-451	745	20	the	the	DET
ftr-451	745	21	realm	realm	NOUN
ftr-451	745	22	of	of	ADP
ftr-451	745	23	cash	cash	NOUN
ftr-451	745	24	-	-	PUNCT
ftr-451	745	25	method	method	NOUN
ftr-451	745	26	accounting	accounting	NOUN
ftr-451	745	27	,	,	PUNCT
ftr-451	745	28	rather	rather	ADV
ftr-451	745	29	than	than	ADP
ftr-451	745	30	in	in	ADP
ftr-451	745	31	that	that	PRON
ftr-451	745	32	of	of	ADP
ftr-451	745	33	“	"	PUNCT
ftr-451	745	34	realization	realization	NOUN
ftr-451	745	35	.	.	PUNCT
ftr-451	745	36	”	"	PUNCT
ftr-451	746	1	but	but	CCONJ
ftr-451	746	2	the	the	DET
ftr-451	746	3	cash	cash	NOUN
ftr-451	746	4	method	method	NOUN
ftr-451	746	5	can	can	AUX
ftr-451	746	6	be	be	AUX
ftr-451	746	7	viewed	view	VERB
ftr-451	746	8	as	as	ADP
ftr-451	746	9	a	a	DET
ftr-451	746	10	statutory	statutory	ADJ
ftr-451	746	11	resolution	resolution	NOUN
ftr-451	746	12	of	of	ADP
ftr-451	746	13	the	the	DET
ftr-451	746	14	“	"	PUNCT
ftr-451	746	15	realization	realization	NOUN
ftr-451	746	16	”	"	PUNCT
ftr-451	746	17	issue	issue	NOUN
ftr-451	746	18	limited	limit	VERB
ftr-451	746	19	to	to	ADP
ftr-451	746	20	cases	case	NOUN
ftr-451	746	21	where	where	SCONJ
ftr-451	746	22	rights	right	NOUN
ftr-451	746	23	to	to	ADP
ftr-451	746	24	future	future	ADJ
ftr-451	746	25	cash	cash	NOUN
ftr-451	746	26	are	be	AUX
ftr-451	746	27	acquired	acquire	VERB
ftr-451	746	28	.	.	PUNCT
ftr-451	747	1	the	the	DET
ftr-451	747	2	cash	cash	NOUN
ftr-451	747	3	method	method	NOUN
ftr-451	747	4	has	have	AUX
ftr-451	747	5	never	never	ADV
ftr-451	747	6	been	be	AUX
ftr-451	747	7	viewed	view	VERB
ftr-451	747	8	as	as	ADP
ftr-451	747	9	allowing	allow	VERB
ftr-451	747	10	deferral117	deferral117	PROPN
ftr-451	747	11	with	with	ADP
ftr-451	747	12	respect	respect	NOUN
ftr-451	747	13	to	to	ADP
ftr-451	747	14	in	in	ADP
ftr-451	747	15	-	-	PUNCT
ftr-451	747	16	kind	kind	NOUN
ftr-451	747	17	property	property	NOUN
ftr-451	747	18	income	income	NOUN
ftr-451	747	19	.	.	PUNCT
ftr-451	748	1	the	the	DET
ftr-451	748	2	economic	economic	ADJ
ftr-451	748	3	-	-	PUNCT
ftr-451	748	4	benefit	benefit	NOUN
ftr-451	748	5	doctrine	doctrine	NOUN
ftr-451	748	6	can118	can118	PROPN
ftr-451	748	7	be	be	AUX
ftr-451	748	8	viewed	view	VERB
ftr-451	748	9	as	as	ADP
ftr-451	748	10	a	a	DET
ftr-451	748	11	determination	determination	NOUN
ftr-451	748	12	that	that	SCONJ
ftr-451	748	13	a	a	DET
ftr-451	748	14	funded	funded	ADJ
ftr-451	748	15	right	right	NOUN
ftr-451	748	16	to	to	ADP
ftr-451	748	17	future	future	ADJ
ftr-451	748	18	cash	cash	NOUN
ftr-451	748	19	is	be	AUX
ftr-451	748	20	“	"	PUNCT
ftr-451	748	21	property	property	NOUN
ftr-451	748	22	”	"	PUNCT
ftr-451	748	23	rather	rather	ADV
ftr-451	748	24	than	than	ADP
ftr-451	748	25	the	the	DET
ftr-451	748	26	sort	sort	NOUN
ftr-451	748	27	of	of	ADV
ftr-451	748	28	right	right	ADV
ftr-451	748	29	to	to	ADP
ftr-451	748	30	future	future	ADJ
ftr-451	748	31	cash	cash	NOUN
ftr-451	748	32	that	that	PRON
ftr-451	748	33	yields	yield	VERB
ftr-451	748	34	deferred	defer	VERB
ftr-451	748	35	realization	realization	NOUN
ftr-451	748	36	under	under	ADP
ftr-451	748	37	the	the	DET
ftr-451	748	38	cash	cash	NOUN
ftr-451	748	39	method	method	NOUN
ftr-451	748	40	.	.	PUNCT
ftr-451	749	1	only	only	ADV
ftr-451	749	2	unfunded	unfunded	ADJ
ftr-451	749	3	rights	right	NOUN
ftr-451	749	4	to	to	ADP
ftr-451	749	5	future	future	ADJ
ftr-451	749	6	cash	cash	NOUN
ftr-451	749	7	entail	entail	VERB
ftr-451	749	8	deferred	defer	VERB
ftr-451	749	9	taxation119	taxation119	PROPN
ftr-451	749	10	under	under	ADP
ftr-451	749	11	the	the	DET
ftr-451	749	12	cash	cash	NOUN
ftr-451	749	13	-	-	PUNCT
ftr-451	749	14	method	method	NOUN
ftr-451	749	15	doctrine	doctrine	NOUN
ftr-451	749	16	.	.	PUNCT
ftr-451	750	1	it	it	PRON
ftr-451	750	2	is	be	AUX
ftr-451	750	3	hard	hard	ADJ
ftr-451	750	4	to	to	PART
ftr-451	750	5	imagine	imagine	VERB
ftr-451	750	6	one	one	NUM
ftr-451	750	7	“	"	PUNCT
ftr-451	750	8	finding	finding	NOUN
ftr-451	750	9	”	"	PUNCT
ftr-451	750	10	an120	an120	PROPN
ftr-451	750	11	unfunded	unfunded	ADJ
ftr-451	750	12	right	right	ADV
ftr-451	750	13	to	to	ADP
ftr-451	750	14	future	future	ADJ
ftr-451	750	15	cash	cash	NOUN
ftr-451	750	16	.	.	PUNCT
ftr-451	751	1	a	a	DET
ftr-451	751	2	bearer	bearer	NOUN
ftr-451	751	3	bond	bond	NOUN
ftr-451	751	4	,	,	PUNCT
ftr-451	751	5	or	or	CCONJ
ftr-451	751	6	gold	gold	NOUN
ftr-451	751	7	bullion	bullion	NOUN
ftr-451	751	8	,	,	PUNCT
ftr-451	751	9	would	would	AUX
ftr-451	751	10	be	be	AUX
ftr-451	751	11	viewed	view	VERB
ftr-451	751	12	as	as	ADP
ftr-451	751	13	in	in	ADP
ftr-451	751	14	-	-	PUNCT
ftr-451	751	15	kind	kind	NOUN
ftr-451	751	16	property	property	NOUN
ftr-451	751	17	.	.	PUNCT
ftr-451	752	1	to	to	PART
ftr-451	752	2	continue	continue	VERB
ftr-451	752	3	the	the	DET
ftr-451	752	4	discussion	discussion	NOUN
ftr-451	752	5	of	of	ADP
ftr-451	752	6	compensation	compensation	NOUN
ftr-451	752	7	received	receive	VERB
ftr-451	752	8	in	in	ADP
ftr-451	752	9	the	the	DET
ftr-451	752	10	form	form	NOUN
ftr-451	752	11	of	of	ADP
ftr-451	752	12	property	property	NOUN
ftr-451	752	13	,	,	PUNCT
ftr-451	752	14	the	the	DET
ftr-451	752	15	1952	1952	NUM
ftr-451	752	16	kuchman	kuchman	NOUN
ftr-451	752	17	case	case	NOUN
ftr-451	752	18	held	hold	VERB
ftr-451	752	19	that	that	SCONJ
ftr-451	752	20	an	an	DET
ftr-451	752	21	employee	employee	NOUN
ftr-451	752	22	did	do	AUX
ftr-451	752	23	not	not	PART
ftr-451	752	24	have	have	VERB
ftr-451	752	25	gross	gross	ADJ
ftr-451	752	26	income	income	NOUN
ftr-451	752	27	on	on	ADP
ftr-451	752	28	the	the	DET
ftr-451	752	29	receipt	receipt	NOUN
ftr-451	752	30	of	of	ADP
ftr-451	752	31	property	property	NOUN
ftr-451	752	32	that	that	PRON
ftr-451	752	33	was	be	AUX
ftr-451	752	34	subject	subject	ADJ
ftr-451	752	35	to	to	ADP
ftr-451	752	36	a	a	DET
ftr-451	752	37	substantial	substantial	ADJ
ftr-451	752	38	risk	risk	NOUN
ftr-451	752	39	of	of	ADP
ftr-451	752	40	forfeiture	forfeiture	NOUN
ftr-451	752	41	,	,	PUNCT
ftr-451	752	42	on	on	ADP
ftr-451	752	43	the	the	DET
ftr-451	752	44	theory	theory	NOUN
ftr-451	752	45	that	that	SCONJ
ftr-451	752	46	such	such	ADJ
ftr-451	752	47	property	property	NOUN
ftr-451	752	48	would	would	AUX
ftr-451	752	49	have	have	AUX
ftr-451	752	50	no	no	DET
ftr-451	752	51	fair	fair	ADJ
ftr-451	752	52	market	market	NOUN
ftr-451	752	53	value	value	NOUN
ftr-451	752	54	.	.	PUNCT
ftr-451	753	1	121	121	NUM
ftr-451	753	2	presumably	presumably	ADV
ftr-451	753	3	,	,	PUNCT
ftr-451	753	4	no	no	DET
ftr-451	753	5	rational	rational	ADJ
ftr-451	753	6	person	person	NOUN
ftr-451	753	7	would	would	AUX
ftr-451	753	8	purchase	purchase	VERB
ftr-451	753	9	such	such	ADJ
ftr-451	753	10	property	property	NOUN
ftr-451	753	11	where	where	SCONJ
ftr-451	753	12	the	the	DET
ftr-451	753	13	forfeiture	forfeiture	NOUN
ftr-451	753	14	condition	condition	NOUN
ftr-451	753	15	“	"	PUNCT
ftr-451	753	16	follows	follow	VERB
ftr-451	753	17	the	the	DET
ftr-451	753	18	property	property	NOUN
ftr-451	753	19	”	"	PUNCT
ftr-451	753	20	and	and	CCONJ
ftr-451	753	21	where	where	SCONJ
ftr-451	753	22	the	the	DET
ftr-451	753	23	occurrence	occurrence	NOUN
ftr-451	753	24	of	of	ADP
ftr-451	753	25	the	the	DET
ftr-451	753	26	forfeiture	forfeiture	NOUN
ftr-451	753	27	condition	condition	NOUN
ftr-451	753	28	is	be	AUX
ftr-451	753	29	under	under	ADP
ftr-451	753	30	the	the	DET
ftr-451	753	31	control	control	NOUN
ftr-451	753	32	of	of	ADP
ftr-451	753	33	one	one	NUM
ftr-451	753	34	or	or	CCONJ
ftr-451	753	35	more	more	ADJ
ftr-451	753	36	third	third	ADJ
ftr-451	753	37	parties	party	NOUN
ftr-451	753	38	.	.	PUNCT
ftr-451	754	1	any	any	DET
ftr-451	754	2	value	value	NOUN
ftr-451	754	3	assigned	assign	VERB
ftr-451	754	4	to	to	ADP
ftr-451	754	5	such	such	DET
ftr-451	754	6	an	an	DET
ftr-451	754	7	interest	interest	NOUN
ftr-451	754	8	would	would	AUX
ftr-451	754	9	be	be	AUX
ftr-451	754	10	pure	pure	ADJ
ftr-451	754	11	guesswork	guesswork	NOUN
ftr-451	754	12	,	,	PUNCT
ftr-451	754	13	and	and	CCONJ
ftr-451	754	14	any	any	DET
ftr-451	754	15	such	such	ADJ
ftr-451	754	16	investment	investment	NOUN
ftr-451	754	17	would	would	AUX
ftr-451	754	18	be	be	AUX
ftr-451	754	19	a	a	DET
ftr-451	754	20	gamble	gamble	NOUN
ftr-451	754	21	.	.	PUNCT
ftr-451	755	1	115	115	NUM
ftr-451	755	2	.	.	PUNCT
ftr-451	756	1	see	see	VERB
ftr-451	756	2	regs	reg	NOUN
ftr-451	756	3	.	.	PUNCT
ftr-451	757	1	§	§	PROPN
ftr-451	757	2	1.61	1.61	NUM
ftr-451	757	3	-	-	NUM
ftr-451	757	4	2(d	2(d	NUM
ftr-451	757	5	)	)	PUNCT
ftr-451	757	6	.	.	PUNCT
ftr-451	758	1	116	116	NUM
ftr-451	758	2	.	.	PUNCT
ftr-451	759	1	see	see	VERB
ftr-451	759	2	kuehner	kuehner	PROPN
ftr-451	759	3	v.	v.	PROPN
ftr-451	759	4	commissioner	commissioner	NOUN
ftr-451	759	5	,	,	PUNCT
ftr-451	759	6	214	214	NUM
ftr-451	759	7	f.2d	f.2d	NUM
ftr-451	759	8	437	437	NUM
ftr-451	759	9	(	(	PUNCT
ftr-451	759	10	1954	1954	NUM
ftr-451	759	11	)	)	PUNCT
ftr-451	759	12	(	(	PUNCT
ftr-451	759	13	stock	stock	NOUN
ftr-451	759	14	sale	sale	NOUN
ftr-451	759	15	proceeds	proceed	NOUN
ftr-451	759	16	)	)	PUNCT
ftr-451	759	17	;	;	PUNCT
ftr-451	759	18	reed	reed	NOUN
ftr-451	759	19	,	,	PUNCT
ftr-451	759	20	supra	supra	PROPN
ftr-451	759	21	note	note	PROPN
ftr-451	759	22	113	113	NUM
ftr-451	759	23	(	(	PUNCT
ftr-451	759	24	real	real	ADJ
ftr-451	759	25	estate	estate	NOUN
ftr-451	759	26	escrow	escrow	NOUN
ftr-451	759	27	)	)	PUNCT
ftr-451	759	28	;	;	PUNCT
ftr-451	759	29	pulsifer	pulsifer	NOUN
ftr-451	759	30	v.	v.	PRON
ftr-451	759	31	commissioner	commissioner	NOUN
ftr-451	759	32	,	,	PUNCT
ftr-451	759	33	64	64	NUM
ftr-451	759	34	t.c	t.c	PROPN
ftr-451	759	35	.	.	PROPN
ftr-451	759	36	245	245	NUM
ftr-451	759	37	(	(	PUNCT
ftr-451	759	38	1975	1975	NUM
ftr-451	759	39	)	)	PUNCT
ftr-451	759	40	(	(	PUNCT
ftr-451	759	41	lottery	lottery	NOUN
ftr-451	759	42	winnings	winning	NOUN
ftr-451	759	43	)	)	PUNCT
ftr-451	759	44	.	.	PUNCT
ftr-451	760	1	the	the	DET
ftr-451	760	2	economic	economic	ADJ
ftr-451	760	3	benefit	benefit	NOUN
ftr-451	760	4	doctrine	doctrine	NOUN
ftr-451	760	5	has	have	AUX
ftr-451	760	6	been	be	AUX
ftr-451	760	7	codified	codify	VERB
ftr-451	760	8	in	in	ADP
ftr-451	760	9	the	the	DET
ftr-451	760	10	deferred	defer	VERB
ftr-451	760	11	compensation	compensation	NOUN
ftr-451	760	12	area	area	NOUN
ftr-451	760	13	.	.	PUNCT
ftr-451	761	1	irc	irc	PROPN
ftr-451	761	2	§	§	PROPN
ftr-451	761	3	402(b)(1	402(b)(1	PROPN
ftr-451	761	4	)	)	PUNCT
ftr-451	761	5	.	.	PUNCT
ftr-451	762	1	117	117	NUM
ftr-451	762	2	.	.	PUNCT
ftr-451	763	1	the	the	DET
ftr-451	763	2	cash	cash	NOUN
ftr-451	763	3	method	method	NOUN
ftr-451	763	4	is	be	AUX
ftr-451	763	5	authorized	authorize	VERB
ftr-451	763	6	by	by	ADP
ftr-451	763	7	irc	irc	PROPN
ftr-451	763	8	§	§	PROPN
ftr-451	763	9	446(c)(1	446(c)(1	NUM
ftr-451	763	10	)	)	PUNCT
ftr-451	763	11	.	.	PUNCT
ftr-451	764	1	118	118	NUM
ftr-451	764	2	.	.	PUNCT
ftr-451	765	1	see	see	VERB
ftr-451	765	2	regs	reg	NOUN
ftr-451	765	3	.	.	PUNCT
ftr-451	766	1	§	§	PROPN
ftr-451	766	2	1.446	1.446	NUM
ftr-451	766	3	-	-	SYM
ftr-451	766	4	1(c)(1)(i	1(c)(1)(i	NUM
ftr-451	766	5	)	)	PUNCT
ftr-451	766	6	.	.	PUNCT
ftr-451	767	1	119	119	NUM
ftr-451	767	2	.	.	PUNCT
ftr-451	768	1	application	application	NOUN
ftr-451	768	2	of	of	ADP
ftr-451	768	3	the	the	DET
ftr-451	768	4	economic	economic	ADJ
ftr-451	768	5	benefit	benefit	NOUN
ftr-451	768	6	doctrine	doctrine	NOUN
ftr-451	768	7	would	would	AUX
ftr-451	768	8	not	not	PART
ftr-451	768	9	necessarily	necessarily	ADV
ftr-451	768	10	require	require	VERB
ftr-451	768	11	inclusion	inclusion	NOUN
ftr-451	768	12	of	of	ADP
ftr-451	768	13	a	a	DET
ftr-451	768	14	(	(	PUNCT
ftr-451	768	15	nongratuitous	nongratuitous	ADJ
ftr-451	768	16	receipt	receipt	NOUN
ftr-451	768	17	of	of	ADP
ftr-451	768	18	a	a	DET
ftr-451	768	19	)	)	PUNCT
ftr-451	768	20	remainder	remainder	NOUN
ftr-451	768	21	interest	interest	NOUN
ftr-451	768	22	in	in	ADP
ftr-451	768	23	trust	trust	NOUN
ftr-451	768	24	.	.	PUNCT
ftr-451	769	1	a	a	DET
ftr-451	769	2	vested	vested	ADJ
ftr-451	769	3	remainder	remainder	NOUN
ftr-451	769	4	in	in	ADP
ftr-451	769	5	trust	trust	NOUN
ftr-451	769	6	implies	imply	VERB
ftr-451	769	7	a	a	DET
ftr-451	769	8	current	current	ADJ
ftr-451	769	9	possessory	possessory	ADJ
ftr-451	769	10	interest	interest	NOUN
ftr-451	769	11	in	in	ADP
ftr-451	769	12	another	another	DET
ftr-451	769	13	party	party	NOUN
ftr-451	769	14	,	,	PUNCT
ftr-451	769	15	a	a	DET
ftr-451	769	16	factor	factor	NOUN
ftr-451	769	17	which	which	PRON
ftr-451	769	18	is	be	AUX
ftr-451	769	19	not	not	PART
ftr-451	769	20	present	present	ADJ
ftr-451	769	21	in	in	ADP
ftr-451	769	22	the	the	DET
ftr-451	769	23	compensation	compensation	NOUN
ftr-451	769	24	situation	situation	NOUN
ftr-451	769	25	.	.	PUNCT
ftr-451	770	1	the	the	DET
ftr-451	770	2	fact	fact	NOUN
ftr-451	770	3	of	of	ADP
ftr-451	770	4	a	a	DET
ftr-451	770	5	possessory	possessory	ADJ
ftr-451	770	6	interest	interest	NOUN
ftr-451	770	7	in	in	ADP
ftr-451	770	8	another	another	DET
ftr-451	770	9	party	party	NOUN
ftr-451	770	10	might	might	AUX
ftr-451	770	11	preclude	preclude	VERB
ftr-451	770	12	realization	realization	NOUN
ftr-451	770	13	on	on	ADP
ftr-451	770	14	the	the	DET
ftr-451	770	15	theory	theory	NOUN
ftr-451	770	16	that	that	SCONJ
ftr-451	770	17	the	the	DET
ftr-451	770	18	taxpayer	taxpayer	NOUN
ftr-451	770	19	lacks	lack	VERB
ftr-451	770	20	“	"	PUNCT
ftr-451	770	21	dominion	dominion	NOUN
ftr-451	770	22	and	and	CCONJ
ftr-451	770	23	control	control	NOUN
ftr-451	770	24	.	.	PUNCT
ftr-451	770	25	”	"	PUNCT
ftr-451	771	1	however	however	ADV
ftr-451	771	2	,	,	PUNCT
ftr-451	771	3	if	if	SCONJ
ftr-451	771	4	the	the	DET
ftr-451	771	5	remainder	remainder	NOUN
ftr-451	771	6	is	be	AUX
ftr-451	771	7	vested	vest	VERB
ftr-451	771	8	,	,	PUNCT
ftr-451	771	9	the	the	DET
ftr-451	771	10	remainder	remainder	NOUN
ftr-451	771	11	interest	interest	NOUN
ftr-451	771	12	should	should	AUX
ftr-451	771	13	be	be	AUX
ftr-451	771	14	sufficiently	sufficiently	ADV
ftr-451	771	15	noncontingent	noncontingent	ADJ
ftr-451	771	16	and	and	CCONJ
ftr-451	771	17	capable	capable	ADJ
ftr-451	771	18	of	of	ADP
ftr-451	771	19	valuation	valuation	NOUN
ftr-451	771	20	to	to	PART
ftr-451	771	21	satisfy	satisfy	VERB
ftr-451	771	22	the	the	DET
ftr-451	771	23	test	test	NOUN
ftr-451	771	24	of	of	ADP
ftr-451	771	25	“	"	PUNCT
ftr-451	771	26	realization	realization	NOUN
ftr-451	771	27	.	.	PUNCT
ftr-451	771	28	”	"	PUNCT
ftr-451	772	1	compare	compare	VERB
ftr-451	772	2	rev.proc	rev.proc	NOUN
ftr-451	772	3	.	.	PUNCT
ftr-451	773	1	92	92	NUM
ftr-451	773	2	-	-	SYM
ftr-451	773	3	64	64	NUM
ftr-451	773	4	,	,	PUNCT
ftr-451	773	5	1992	1992	NUM
ftr-451	773	6	-	-	SYM
ftr-451	773	7	2	2	NUM
ftr-451	773	8	c.b	c.b	PROPN
ftr-451	773	9	.	.	PROPN
ftr-451	773	10	422	422	NUM
ftr-451	773	11	(	(	PUNCT
ftr-451	773	12	economic	economic	ADJ
ftr-451	773	13	benefit	benefit	NOUN
ftr-451	773	14	doctrine	doctrine	NOUN
ftr-451	773	15	defeated	defeat	VERB
ftr-451	773	16	where	where	SCONJ
ftr-451	773	17	,	,	PUNCT
ftr-451	773	18	in	in	ADP
ftr-451	773	19	deferred	deferred	ADJ
ftr-451	773	20	compensation	compensation	NOUN
ftr-451	773	21	“	"	PUNCT
ftr-451	773	22	rabbi	rabbi	ADJ
ftr-451	773	23	trust	trust	NOUN
ftr-451	773	24	,	,	PUNCT
ftr-451	773	25	”	"	PUNCT
ftr-451	773	26	the	the	DET
ftr-451	773	27	employer	employer	NOUN
ftr-451	773	28	’s	’s	PART
ftr-451	773	29	creditors	creditor	NOUN
ftr-451	773	30	,	,	PUNCT
ftr-451	773	31	and	and	CCONJ
ftr-451	773	32	vicariously	vicariously	ADV
ftr-451	773	33	the	the	DET
ftr-451	773	34	employer	employer	NOUN
ftr-451	773	35	,	,	PUNCT
ftr-451	773	36	have	have	VERB
ftr-451	773	37	a	a	DET
ftr-451	773	38	contingent	contingent	ADJ
ftr-451	773	39	interest	interest	NOUN
ftr-451	773	40	in	in	ADP
ftr-451	773	41	the	the	DET
ftr-451	773	42	trust	trust	NOUN
ftr-451	773	43	,	,	PUNCT
ftr-451	773	44	the	the	DET
ftr-451	773	45	exercise	exercise	NOUN
ftr-451	773	46	of	of	ADP
ftr-451	773	47	which	which	PRON
ftr-451	773	48	would	would	AUX
ftr-451	773	49	defeat	defeat	VERB
ftr-451	773	50	the	the	DET
ftr-451	773	51	employee	employee	NOUN
ftr-451	773	52	’s	’s	PART
ftr-451	773	53	rights	right	NOUN
ftr-451	773	54	)	)	PUNCT
ftr-451	773	55	.	.	PUNCT
ftr-451	774	1	120	120	NUM
ftr-451	774	2	.	.	PUNCT
ftr-451	775	1	see	see	VERB
ftr-451	775	2	regs	reg	NOUN
ftr-451	775	3	.	.	PUNCT
ftr-451	776	1	§	§	PROPN
ftr-451	776	2	1.83	1.83	NUM
ftr-451	776	3	-	-	SYM
ftr-451	776	4	3(e	3(e	NUM
ftr-451	776	5	)	)	PUNCT
ftr-451	776	6	(	(	PUNCT
ftr-451	776	7	employee	employee	NOUN
ftr-451	776	8	compensation	compensation	NOUN
ftr-451	776	9	)	)	PUNCT
ftr-451	776	10	.	.	PUNCT
ftr-451	777	1	121	121	NUM
ftr-451	777	2	.	.	PUNCT
ftr-451	778	1	kuchman	kuchman	PROPN
ftr-451	778	2	v.	v.	PROPN
ftr-451	778	3	commissioner	commissioner	PROPN
ftr-451	778	4	,	,	PUNCT
ftr-451	778	5	18	18	NUM
ftr-451	778	6	t.c	t.c	PROPN
ftr-451	778	7	.	.	PROPN
ftr-451	778	8	154	154	NUM
ftr-451	778	9	(	(	PUNCT
ftr-451	778	10	1952	1952	NUM
ftr-451	778	11	)	)	PUNCT
ftr-451	778	12	(	(	PUNCT
ftr-451	778	13	reviewed	review	VERB
ftr-451	778	14	)	)	PUNCT
ftr-451	778	15	(	(	PUNCT
ftr-451	778	16	acq	acq	PROPN
ftr-451	778	17	.	.	PUNCT
ftr-451	778	18	)	)	PUNCT
ftr-451	778	19	.	.	PUNCT
ftr-451	779	1	2000	2000	NUM
ftr-451	779	2	]	]	PUNCT
ftr-451	780	1	applying	apply	VERB
ftr-451	780	2	the	the	DET
ftr-451	780	3	“	"	PUNCT
ftr-451	780	4	claim	claim	NOUN
ftr-451	780	5	of	of	ADP
ftr-451	780	6	right	right	ADJ
ftr-451	780	7	doctrine	doctrine	NOUN
ftr-451	780	8	”	"	PUNCT
ftr-451	780	9	to	to	PART
ftr-451	780	10	found	find	VERB
ftr-451	780	11	objects	object	NOUN
ftr-451	780	12	713	713	NUM
ftr-451	780	13	other	other	ADJ
ftr-451	780	14	cases	case	NOUN
ftr-451	780	15	have	have	AUX
ftr-451	780	16	reached	reach	VERB
ftr-451	780	17	a	a	DET
ftr-451	780	18	similar	similar	ADJ
ftr-451	780	19	result	result	NOUN
ftr-451	780	20	where	where	SCONJ
ftr-451	780	21	the	the	DET
ftr-451	780	22	compensation	compensation	NOUN
ftr-451	780	23	took	take	VERB
ftr-451	780	24	the	the	DET
ftr-451	780	25	form	form	NOUN
ftr-451	780	26	of	of	ADP
ftr-451	780	27	a	a	DET
ftr-451	780	28	contingent	contingent	ADJ
ftr-451	780	29	right	right	NOUN
ftr-451	780	30	(	(	PUNCT
ftr-451	780	31	unrelated	unrelated	ADJ
ftr-451	780	32	to	to	ADP
ftr-451	780	33	forfeiture	forfeiture	NOUN
ftr-451	780	34	conditions	condition	NOUN
ftr-451	780	35	)	)	PUNCT
ftr-451	780	36	,	,	PUNCT
ftr-451	780	37	such	such	ADJ
ftr-451	780	38	as	as	ADP
ftr-451	780	39	a	a	DET
ftr-451	780	40	pure	pure	ADJ
ftr-451	780	41	profits	profit	NOUN
ftr-451	780	42	interest	interest	NOUN
ftr-451	780	43	in	in	ADP
ftr-451	780	44	speculative	speculative	ADJ
ftr-451	780	45	property.122	property.122	NOUN
ftr-451	780	46	this	this	DET
ftr-451	780	47	deferred	defer	VERB
ftr-451	780	48	-	-	PUNCT
ftr-451	780	49	realization	realization	NOUN
ftr-451	780	50	approach	approach	NOUN
ftr-451	780	51	for	for	ADP
ftr-451	780	52	contingent	contingent	ADJ
ftr-451	780	53	property	property	NOUN
ftr-451	780	54	has	have	AUX
ftr-451	780	55	been	be	AUX
ftr-451	780	56	codified	codify	VERB
ftr-451	780	57	in	in	ADP
ftr-451	780	58	the	the	DET
ftr-451	780	59	compensation	compensation	NOUN
ftr-451	780	60	area	area	NOUN
ftr-451	780	61	by	by	ADP
ftr-451	780	62	internal	internal	ADJ
ftr-451	780	63	revenue	revenue	NOUN
ftr-451	780	64	code	code	NOUN
ftr-451	780	65	section	section	NOUN
ftr-451	780	66	83(a).123	83(a).123	NUM
ftr-451	780	67	the	the	DET
ftr-451	780	68	section	section	NOUN
ftr-451	780	69	83	83	NUM
ftr-451	780	70	approach	approach	NOUN
ftr-451	780	71	can	can	AUX
ftr-451	780	72	be	be	AUX
ftr-451	780	73	critiqued	critique	VERB
ftr-451	780	74	,	,	PUNCT
ftr-451	780	75	or	or	CCONJ
ftr-451	780	76	at	at	ADP
ftr-451	780	77	least	least	ADJ
ftr-451	780	78	viewed	view	VERB
ftr-451	780	79	as	as	ADP
ftr-451	780	80	being	be	AUX
ftr-451	780	81	idiosyncratic	idiosyncratic	ADJ
ftr-451	780	82	.	.	PUNCT
ftr-451	781	1	the	the	DET
ftr-451	781	2	restricted	restrict	VERB
ftr-451	781	3	property	property	NOUN
ftr-451	781	4	situation	situation	NOUN
ftr-451	781	5	is	be	AUX
ftr-451	781	6	properly	properly	ADV
ftr-451	781	7	characterized	characterize	VERB
ftr-451	781	8	as	as	ADP
ftr-451	781	9	“	"	PUNCT
ftr-451	781	10	current	current	ADJ
ftr-451	781	11	ownership	ownership	NOUN
ftr-451	781	12	and	and	CCONJ
ftr-451	781	13	possession	possession	NOUN
ftr-451	781	14	subject	subject	NOUN
ftr-451	781	15	to	to	ADP
ftr-451	781	16	a	a	DET
ftr-451	781	17	condition	condition	NOUN
ftr-451	781	18	of	of	ADP
ftr-451	781	19	divestiture	divestiture	NOUN
ftr-451	781	20	,	,	PUNCT
ftr-451	781	21	”	"	PUNCT
ftr-451	781	22	whereas	whereas	SCONJ
ftr-451	781	23	the	the	DET
ftr-451	781	24	blatt	blatt	PROPN
ftr-451	781	25	(	(	PUNCT
ftr-451	781	26	lease	lease	NOUN
ftr-451	781	27	)	)	PUNCT
ftr-451	781	28	situation	situation	NOUN
ftr-451	781	29	involved	involve	VERB
ftr-451	781	30	a	a	DET
ftr-451	781	31	non	non	ADJ
ftr-451	781	32	-	-	ADJ
ftr-451	781	33	possessory	possessory	ADJ
ftr-451	781	34	interest	interest	NOUN
ftr-451	781	35	subject	subject	ADJ
ftr-451	781	36	to	to	ADP
ftr-451	781	37	a	a	DET
ftr-451	781	38	condition	condition	NOUN
ftr-451	781	39	precedent	precedent	NOUN
ftr-451	781	40	.	.	PUNCT
ftr-451	782	1	the	the	DET
ftr-451	782	2	problem	problem	NOUN
ftr-451	782	3	of	of	ADP
ftr-451	782	4	valuation	valuation	NOUN
ftr-451	782	5	could	could	AUX
ftr-451	782	6	be	be	AUX
ftr-451	782	7	finessed	finesse	VERB
ftr-451	782	8	by124	by124	PROPN
ftr-451	782	9	including	include	VERB
ftr-451	782	10	the	the	DET
ftr-451	782	11	value	value	NOUN
ftr-451	782	12	of	of	ADP
ftr-451	782	13	the	the	DET
ftr-451	782	14	restricted	restricted	ADJ
ftr-451	782	15	property	property	NOUN
ftr-451	782	16	without	without	ADP
ftr-451	782	17	regard	regard	NOUN
ftr-451	782	18	to	to	ADP
ftr-451	782	19	forfeiture	forfeiture	NOUN
ftr-451	782	20	conditions	condition	NOUN
ftr-451	782	21	,	,	PUNCT
ftr-451	782	22	and	and	CCONJ
ftr-451	782	23	then	then	ADV
ftr-451	782	24	allowing	allow	VERB
ftr-451	782	25	a	a	DET
ftr-451	782	26	deduction	deduction	NOUN
ftr-451	782	27	for	for	ADP
ftr-451	782	28	the	the	DET
ftr-451	782	29	basis	basis	NOUN
ftr-451	782	30	thereof	thereof	ADV
ftr-451	782	31	if	if	SCONJ
ftr-451	782	32	and	and	CCONJ
ftr-451	782	33	when	when	SCONJ
ftr-451	782	34	the	the	DET
ftr-451	782	35	property	property	NOUN
ftr-451	782	36	is	be	AUX
ftr-451	782	37	subsequently	subsequently	ADV
ftr-451	782	38	returned	return	VERB
ftr-451	782	39	.	.	PUNCT
ftr-451	783	1	this	this	DET
ftr-451	783	2	approach	approach	NOUN
ftr-451	783	3	is	be	AUX
ftr-451	783	4	followed	follow	VERB
ftr-451	783	5	in	in	ADP
ftr-451	783	6	the	the	DET
ftr-451	783	7	case	case	NOUN
ftr-451	783	8	of	of	ADP
ftr-451	783	9	the	the	DET
ftr-451	783	10	receipt	receipt	NOUN
ftr-451	783	11	of	of	ADP
ftr-451	783	12	forfeitable	forfeitable	ADJ
ftr-451	783	13	cash	cash	NOUN
ftr-451	783	14	outside	outside	ADP
ftr-451	783	15	of	of	ADP
ftr-451	783	16	the	the	DET
ftr-451	783	17	compensation	compensation	NOUN
ftr-451	783	18	area	area	NOUN
ftr-451	783	19	,	,	PUNCT
ftr-451	783	20	as	as	SCONJ
ftr-451	783	21	is	be	AUX
ftr-451	783	22	explained	explain	VERB
ftr-451	783	23	in	in	ADP
ftr-451	783	24	part	part	NOUN
ftr-451	783	25	iii	iii	NOUN
ftr-451	783	26	,	,	PUNCT
ftr-451	783	27	as	as	ADV
ftr-451	783	28	well	well	ADV
ftr-451	783	29	as	as	ADP
ftr-451	783	30	where	where	SCONJ
ftr-451	783	31	an	an	DET
ftr-451	783	32	employee	employee	NOUN
ftr-451	783	33	makes	make	VERB
ftr-451	783	34	an	an	DET
ftr-451	783	35	election	election	NOUN
ftr-451	783	36	under	under	ADP
ftr-451	783	37	section	section	NOUN
ftr-451	783	38	83(b	83(b	NUM
ftr-451	783	39	)	)	PUNCT
ftr-451	783	40	to	to	PART
ftr-451	783	41	currently	currently	ADV
ftr-451	783	42	include	include	VERB
ftr-451	783	43	the	the	DET
ftr-451	783	44	forfeitable	forfeitable	ADJ
ftr-451	783	45	property	property	NOUN
ftr-451	783	46	in	in	ADP
ftr-451	783	47	gross	gross	ADJ
ftr-451	783	48	income	income	NOUN
ftr-451	783	49	.	.	PUNCT
ftr-451	784	1	the	the	DET
ftr-451	784	2	question	question	NOUN
ftr-451	784	3	of125	of125	ADP
ftr-451	784	4	whether	whether	SCONJ
ftr-451	784	5	that	that	DET
ftr-451	784	6	approach	approach	NOUN
ftr-451	784	7	should	should	AUX
ftr-451	784	8	be	be	AUX
ftr-451	784	9	extended	extend	VERB
ftr-451	784	10	to	to	ADP
ftr-451	784	11	(	(	PUNCT
ftr-451	784	12	noncompensatory	noncompensatory	ADJ
ftr-451	784	13	)	)	PUNCT
ftr-451	784	14	in	in	ADP
ftr-451	784	15	-	-	PUNCT
ftr-451	784	16	kind	kind	NOUN
ftr-451	784	17	property	property	NOUN
ftr-451	784	18	receipts	receipt	NOUN
ftr-451	784	19	in	in	ADP
ftr-451	784	20	general	general	ADJ
ftr-451	784	21	and	and	CCONJ
ftr-451	784	22	to	to	PART
ftr-451	784	23	found	find	VERB
ftr-451	784	24	objects	object	NOUN
ftr-451	784	25	in	in	ADP
ftr-451	784	26	particular	particular	ADJ
ftr-451	784	27	is	be	AUX
ftr-451	784	28	dealt	deal	VERB
ftr-451	784	29	with	with	ADP
ftr-451	784	30	in	in	ADP
ftr-451	784	31	part	part	NOUN
ftr-451	784	32	iv	iv	NUM
ftr-451	784	33	.	.	PUNCT
ftr-451	784	34	iv	iv	X
ftr-451	784	35	.	.	PUNCT
ftr-451	784	36	a	a	DET
ftr-451	784	37	“	"	PUNCT
ftr-451	784	38	borrowing	borrowing	NOUN
ftr-451	784	39	”	"	PUNCT
ftr-451	784	40	model	model	NOUN
ftr-451	784	41	for	for	ADP
ftr-451	784	42	receipts	receipt	NOUN
ftr-451	784	43	involving	involve	VERB
ftr-451	784	44	doubtful	doubtful	ADJ
ftr-451	784	45	title	title	NOUN
ftr-451	784	46	insofar	insofar	ADV
ftr-451	784	47	as	as	SCONJ
ftr-451	784	48	generalizations	generalization	NOUN
ftr-451	784	49	can	can	AUX
ftr-451	784	50	be	be	AUX
ftr-451	784	51	made	make	VERB
ftr-451	784	52	across	across	ADP
ftr-451	784	53	transactional	transactional	ADJ
ftr-451	784	54	categories	category	NOUN
ftr-451	784	55	,	,	PUNCT
ftr-451	784	56	it	it	PRON
ftr-451	784	57	is	be	AUX
ftr-451	784	58	reasonable	reasonable	ADJ
ftr-451	784	59	to	to	PART
ftr-451	784	60	claim	claim	VERB
ftr-451	784	61	that	that	SCONJ
ftr-451	784	62	“	"	PUNCT
ftr-451	784	63	nonrealization	nonrealization	NOUN
ftr-451	784	64	”	"	PUNCT
ftr-451	784	65	is	be	AUX
ftr-451	784	66	limited	limit	VERB
ftr-451	784	67	to	to	ADP
ftr-451	784	68	cases	case	NOUN
ftr-451	784	69	where	where	SCONJ
ftr-451	784	70	the	the	DET
ftr-451	784	71	taxpayer	taxpayer	NOUN
ftr-451	784	72	lacks	lack	VERB
ftr-451	784	73	current	current	ADJ
ftr-451	784	74	enjoyment	enjoyment	NOUN
ftr-451	784	75	,	,	PUNCT
ftr-451	784	76	dominion	dominion	NOUN
ftr-451	784	77	,	,	PUNCT
ftr-451	784	78	and/or	and/or	CCONJ
ftr-451	784	79	control	control	VERB
ftr-451	784	80	over	over	ADP
ftr-451	784	81	the	the	DET
ftr-451	784	82	property	property	NOUN
ftr-451	784	83	and/or	and/or	CCONJ
ftr-451	784	84	where	where	SCONJ
ftr-451	784	85	ultimate	ultimate	ADJ
ftr-451	784	86	enjoyment	enjoyment	NOUN
ftr-451	784	87	of	of	ADP
ftr-451	784	88	in	in	ADP
ftr-451	784	89	-	-	PUNCT
ftr-451	784	90	kind	kind	NOUN
ftr-451	784	91	property	property	NOUN
ftr-451	784	92	is	be	AUX
ftr-451	784	93	significantly	significantly	ADV
ftr-451	784	94	contingent	contingent	ADJ
ftr-451	784	95	on	on	ADP
ftr-451	784	96	future	future	ADJ
ftr-451	784	97	events	event	NOUN
ftr-451	784	98	.	.	PUNCT
ftr-451	785	1	on	on	ADP
ftr-451	785	2	the	the	DET
ftr-451	785	3	other	other	ADJ
ftr-451	785	4	hand	hand	NOUN
ftr-451	785	5	,	,	PUNCT
ftr-451	785	6	neither	neither	CCONJ
ftr-451	785	7	mere	mere	ADJ
ftr-451	785	8	difficulty	difficulty	NOUN
ftr-451	785	9	of	of	ADP
ftr-451	785	10	valuation	valuation	NOUN
ftr-451	785	11	nor	nor	CCONJ
ftr-451	785	12	a	a	DET
ftr-451	785	13	122	122	NUM
ftr-451	785	14	.	.	PUNCT
ftr-451	786	1	see	see	VERB
ftr-451	786	2	vestal	vestal	PROPN
ftr-451	786	3	v.	v.	PROPN
ftr-451	786	4	united	united	PROPN
ftr-451	786	5	states	states	PROPN
ftr-451	786	6	,	,	PUNCT
ftr-451	786	7	498	498	NUM
ftr-451	786	8	f.2d	f.2d	ADP
ftr-451	786	9	487	487	NUM
ftr-451	786	10	(	(	PUNCT
ftr-451	786	11	8	8	NUM
ftr-451	786	12	cir.1974).th	cir.1974).th	NOUN
ftr-451	786	13	123	123	NUM
ftr-451	786	14	.	.	PUNCT
ftr-451	787	1	irc	irc	PROPN
ftr-451	787	2	§	§	PROPN
ftr-451	787	3	83(a	83(a	NUM
ftr-451	787	4	)	)	PUNCT
ftr-451	787	5	also	also	ADV
ftr-451	787	6	makes	make	VERB
ftr-451	787	7	clear	clear	ADJ
ftr-451	787	8	that	that	SCONJ
ftr-451	787	9	the	the	DET
ftr-451	787	10	lapse	lapse	NOUN
ftr-451	787	11	of	of	ADP
ftr-451	787	12	such	such	ADJ
ftr-451	787	13	forfeiture	forfeiture	NOUN
ftr-451	787	14	conditions	condition	NOUN
ftr-451	787	15	is	be	AUX
ftr-451	787	16	a	a	DET
ftr-451	787	17	realization	realization	NOUN
ftr-451	787	18	event	event	NOUN
ftr-451	787	19	.	.	PUNCT
ftr-451	788	1	compare	compare	VERB
ftr-451	788	2	lehman	lehman	PROPN
ftr-451	788	3	v.	v.	PROPN
ftr-451	788	4	commissioner	commissioner	PROPN
ftr-451	788	5	,	,	PUNCT
ftr-451	788	6	17	17	NUM
ftr-451	788	7	t.c	t.c	PROPN
ftr-451	788	8	.	.	PROPN
ftr-451	788	9	652	652	NUM
ftr-451	788	10	(	(	PUNCT
ftr-451	788	11	1951	1951	NUM
ftr-451	788	12	)	)	PUNCT
ftr-451	788	13	(	(	PUNCT
ftr-451	788	14	reviewed	review	VERB
ftr-451	788	15	)	)	PUNCT
ftr-451	788	16	(	(	PUNCT
ftr-451	788	17	contrary	contrary	ADJ
ftr-451	788	18	result	result	NOUN
ftr-451	788	19	under	under	ADP
ftr-451	788	20	prior	prior	ADJ
ftr-451	788	21	law	law	NOUN
ftr-451	788	22	)	)	PUNCT
ftr-451	788	23	.	.	PUNCT
ftr-451	789	1	in	in	ADP
ftr-451	789	2	lehman	lehman	PROPN
ftr-451	789	3	,	,	PUNCT
ftr-451	789	4	the	the	DET
ftr-451	789	5	tax	tax	NOUN
ftr-451	789	6	court	court	NOUN
ftr-451	789	7	held	hold	VERB
ftr-451	789	8	that	that	SCONJ
ftr-451	789	9	the	the	DET
ftr-451	789	10	lapse	lapse	NOUN
ftr-451	789	11	of	of	ADP
ftr-451	789	12	a	a	DET
ftr-451	789	13	forfeiture	forfeiture	NOUN
ftr-451	789	14	condition	condition	NOUN
ftr-451	789	15	could	could	AUX
ftr-451	789	16	not	not	PART
ftr-451	789	17	give	give	VERB
ftr-451	789	18	rise	rise	NOUN
ftr-451	789	19	to	to	ADP
ftr-451	789	20	income	income	NOUN
ftr-451	789	21	that	that	PRON
ftr-451	789	22	could	could	AUX
ftr-451	789	23	be	be	AUX
ftr-451	789	24	called	call	VERB
ftr-451	789	25	“	"	PUNCT
ftr-451	789	26	compensation	compensation	NOUN
ftr-451	789	27	”	"	PUNCT
ftr-451	789	28	because	because	SCONJ
ftr-451	789	29	the	the	DET
ftr-451	789	30	then	then	ADJ
ftr-451	789	31	value	value	NOUN
ftr-451	789	32	of	of	ADP
ftr-451	789	33	the	the	DET
ftr-451	789	34	stock	stock	NOUN
ftr-451	789	35	might	might	AUX
ftr-451	789	36	bear	bear	VERB
ftr-451	789	37	no	no	DET
ftr-451	789	38	relation	relation	NOUN
ftr-451	789	39	to	to	ADP
ftr-451	789	40	the	the	DET
ftr-451	789	41	value	value	NOUN
ftr-451	789	42	of	of	ADP
ftr-451	789	43	the	the	DET
ftr-451	789	44	services	service	NOUN
ftr-451	789	45	rendered	render	VERB
ftr-451	789	46	;	;	PUNCT
ftr-451	789	47	otherwise	otherwise	ADV
ftr-451	789	48	,	,	PUNCT
ftr-451	789	49	the	the	DET
ftr-451	789	50	increase	increase	NOUN
ftr-451	789	51	in	in	ADP
ftr-451	789	52	value	value	NOUN
ftr-451	789	53	to	to	ADP
ftr-451	789	54	the	the	DET
ftr-451	789	55	date	date	NOUN
ftr-451	789	56	of	of	ADP
ftr-451	789	57	lapse	lapse	NOUN
ftr-451	789	58	was	be	AUX
ftr-451	789	59	simply	simply	ADV
ftr-451	789	60	unrealized	unrealized	ADJ
ftr-451	789	61	appreciation	appreciation	NOUN
ftr-451	789	62	.	.	PUNCT
ftr-451	790	1	lehman	lehman	PROPN
ftr-451	790	2	seems	seem	VERB
ftr-451	790	3	contrary	contrary	ADJ
ftr-451	790	4	to	to	ADP
ftr-451	790	5	the	the	DET
ftr-451	790	6	spirit	spirit	NOUN
ftr-451	790	7	,	,	PUNCT
ftr-451	790	8	if	if	SCONJ
ftr-451	790	9	not	not	PART
ftr-451	790	10	the	the	DET
ftr-451	790	11	letter	letter	NOUN
ftr-451	790	12	,	,	PUNCT
ftr-451	790	13	of	of	ADP
ftr-451	790	14	smith	smith	PROPN
ftr-451	790	15	and	and	CCONJ
ftr-451	790	16	the	the	DET
ftr-451	790	17	later	later	ADJ
ftr-451	790	18	lobue	lobue	PROPN
ftr-451	790	19	case	case	NOUN
ftr-451	790	20	.	.	PUNCT
ftr-451	791	1	cf	cf	NOUN
ftr-451	791	2	.	.	PUNCT
ftr-451	792	1	also	also	ADV
ftr-451	792	2	boston	boston	PROPN
ftr-451	792	3	consol	consol	NOUN
ftr-451	792	4	.	.	PUNCT
ftr-451	793	1	gas	gas	PROPN
ftr-451	793	2	co.	co.	PROPN
ftr-451	793	3	v.	v.	PROPN
ftr-451	793	4	commissioner	commissioner	PROPN
ftr-451	793	5	,	,	PUNCT
ftr-451	793	6	128	128	NUM
ftr-451	793	7	f.2d	f.2d	NOUN
ftr-451	793	8	473	473	NUM
ftr-451	793	9	(	(	PUNCT
ftr-451	793	10	1	1	NUM
ftr-451	793	11	cir.1942	cir.1942	NUM
ftr-451	793	12	)	)	PUNCT
ftr-451	793	13	(	(	PUNCT
ftr-451	793	14	unclaimed	unclaimed	ADJ
ftr-451	793	15	deposits	deposit	NOUN
ftr-451	793	16	became	become	VERB
ftr-451	793	17	gross	gross	ADJ
ftr-451	793	18	income	income	NOUN
ftr-451	793	19	whenst	whenst	ADP
ftr-451	793	20	statute	statute	NOUN
ftr-451	793	21	of	of	ADP
ftr-451	793	22	limitations	limitation	NOUN
ftr-451	793	23	for	for	ADP
ftr-451	793	24	their	their	PRON
ftr-451	793	25	refund	refund	NOUN
ftr-451	793	26	expired	expire	VERB
ftr-451	793	27	)	)	PUNCT
ftr-451	793	28	.	.	PUNCT
ftr-451	794	1	in	in	ADP
ftr-451	794	2	addition	addition	NOUN
ftr-451	794	3	,	,	PUNCT
ftr-451	794	4	if	if	SCONJ
ftr-451	794	5	the	the	DET
ftr-451	794	6	reason	reason	NOUN
ftr-451	794	7	for	for	ADP
ftr-451	794	8	deferral	deferral	NOUN
ftr-451	794	9	of	of	ADP
ftr-451	794	10	income	income	NOUN
ftr-451	794	11	is	be	AUX
ftr-451	794	12	impossibility	impossibility	NOUN
ftr-451	794	13	of	of	ADP
ftr-451	794	14	valuation	valuation	NOUN
ftr-451	794	15	,	,	PUNCT
ftr-451	794	16	and	and	CCONJ
ftr-451	794	17	if	if	SCONJ
ftr-451	794	18	the	the	DET
ftr-451	794	19	lapse	lapse	NOUN
ftr-451	794	20	of	of	ADP
ftr-451	794	21	a	a	DET
ftr-451	794	22	forfeiture	forfeiture	NOUN
ftr-451	794	23	condition	condition	NOUN
ftr-451	794	24	removes	remove	VERB
ftr-451	794	25	such	such	ADJ
ftr-451	794	26	difficulty	difficulty	NOUN
ftr-451	794	27	,	,	PUNCT
ftr-451	794	28	then	then	ADV
ftr-451	794	29	such	such	ADJ
ftr-451	794	30	lapse	lapse	NOUN
ftr-451	794	31	should	should	AUX
ftr-451	794	32	mark	mark	VERB
ftr-451	794	33	the	the	DET
ftr-451	794	34	realization	realization	NOUN
ftr-451	794	35	of	of	ADP
ftr-451	794	36	income	income	NOUN
ftr-451	794	37	.	.	PUNCT
ftr-451	795	1	the	the	DET
ftr-451	795	2	treasury	treasury	NOUN
ftr-451	795	3	subsequently	subsequently	ADV
ftr-451	795	4	issued	issue	VERB
ftr-451	795	5	regulations	regulation	NOUN
ftr-451	795	6	to	to	PART
ftr-451	795	7	reverse	reverse	VERB
ftr-451	795	8	the	the	DET
ftr-451	795	9	lehman	lehman	PROPN
ftr-451	795	10	result	result	NOUN
ftr-451	795	11	.	.	PUNCT
ftr-451	796	1	regs	regs	PROPN
ftr-451	796	2	.	.	PUNCT
ftr-451	797	1	§	§	PROPN
ftr-451	797	2	1.421	1.421	NUM
ftr-451	797	3	-	-	SYM
ftr-451	797	4	6	6	NUM
ftr-451	797	5	,	,	PUNCT
ftr-451	797	6	t.d	t.d	PROPN
ftr-451	797	7	.	.	NOUN
ftr-451	797	8	6416	6416	NUM
ftr-451	797	9	,	,	PUNCT
ftr-451	797	10	1952	1952	NUM
ftr-451	797	11	-	-	SYM
ftr-451	797	12	2	2	NUM
ftr-451	797	13	c.b	c.b	PROPN
ftr-451	797	14	.	.	PROPN
ftr-451	797	15	126	126	NUM
ftr-451	797	16	.	.	PUNCT
ftr-451	798	1	these	these	DET
ftr-451	798	2	regulations	regulation	NOUN
ftr-451	798	3	were	be	AUX
ftr-451	798	4	confirmed	confirm	VERB
ftr-451	798	5	(	(	PUNCT
ftr-451	798	6	and	and	CCONJ
ftr-451	798	7	superseded	supersede	VERB
ftr-451	798	8	)	)	PUNCT
ftr-451	798	9	by	by	ADP
ftr-451	798	10	the	the	DET
ftr-451	798	11	enactment	enactment	NOUN
ftr-451	798	12	of	of	ADP
ftr-451	798	13	irc	irc	PROPN
ftr-451	798	14	§	§	PROPN
ftr-451	798	15	83(a	83(a	NUM
ftr-451	798	16	)	)	PUNCT
ftr-451	798	17	in	in	ADP
ftr-451	798	18	1969	1969	NUM
ftr-451	798	19	.	.	PUNCT
ftr-451	799	1	124	124	NUM
ftr-451	799	2	.	.	PUNCT
ftr-451	800	1	an	an	DET
ftr-451	800	2	analogous	analogous	ADJ
ftr-451	800	3	situation	situation	NOUN
ftr-451	800	4	to	to	ADP
ftr-451	800	5	blatt	blatt	PROPN
ftr-451	800	6	would	would	AUX
ftr-451	800	7	be	be	AUX
ftr-451	800	8	a	a	DET
ftr-451	800	9	promise	promise	NOUN
ftr-451	800	10	to	to	PART
ftr-451	800	11	make	make	VERB
ftr-451	800	12	a	a	DET
ftr-451	800	13	future	future	ADJ
ftr-451	800	14	transfer	transfer	NOUN
ftr-451	800	15	property	property	NOUN
ftr-451	800	16	to	to	ADP
ftr-451	800	17	the	the	DET
ftr-451	800	18	taxpayer	taxpayer	NOUN
ftr-451	800	19	if	if	SCONJ
ftr-451	800	20	certain	certain	ADJ
ftr-451	800	21	conditions	condition	NOUN
ftr-451	800	22	precedent	precedent	NOUN
ftr-451	800	23	were	be	AUX
ftr-451	800	24	satisfied	satisfied	ADJ
ftr-451	800	25	.	.	PUNCT
ftr-451	801	1	in	in	ADP
ftr-451	801	2	that	that	DET
ftr-451	801	3	case	case	NOUN
ftr-451	801	4	,	,	PUNCT
ftr-451	801	5	deferral	deferral	NOUN
ftr-451	801	6	of	of	ADP
ftr-451	801	7	income	income	NOUN
ftr-451	801	8	would	would	AUX
ftr-451	801	9	arguably	arguably	ADV
ftr-451	801	10	be	be	AUX
ftr-451	801	11	proper	proper	ADJ
ftr-451	801	12	.	.	PUNCT
ftr-451	802	1	125	125	NUM
ftr-451	802	2	.	.	PUNCT
ftr-451	803	1	irc	irc	PROPN
ftr-451	803	2	§	§	PROPN
ftr-451	803	3	83(a)(1	83(a)(1	NUM
ftr-451	803	4	)	)	PUNCT
ftr-451	803	5	(	(	PUNCT
ftr-451	803	6	amount	amount	NOUN
ftr-451	803	7	includable	includable	ADJ
ftr-451	803	8	computed	compute	VERB
ftr-451	803	9	with	with	ADP
ftr-451	803	10	regard	regard	NOUN
ftr-451	803	11	to	to	ADP
ftr-451	803	12	fair	fair	ADJ
ftr-451	803	13	market	market	NOUN
ftr-451	803	14	value	value	NOUN
ftr-451	803	15	unreduced	unreduce	VERB
ftr-451	803	16	by	by	ADP
ftr-451	803	17	forfeiture	forfeiture	NOUN
ftr-451	803	18	conditions	condition	NOUN
ftr-451	803	19	)	)	PUNCT
ftr-451	803	20	.	.	PUNCT
ftr-451	804	1	714	714	NUM
ftr-451	804	2	florida	florida	PROPN
ftr-451	804	3	tax	tax	NOUN
ftr-451	804	4	review	review	NOUN
ftr-451	804	5	[	[	X
ftr-451	804	6	vol	vol	NOUN
ftr-451	804	7	.	.	PUNCT
ftr-451	805	1	4:10	4:10	NUM
ftr-451	805	2	prohibition	prohibition	NOUN
ftr-451	805	3	on	on	ADP
ftr-451	805	4	alienation	alienation	NOUN
ftr-451	805	5	preclude	preclude	VERB
ftr-451	805	6	realization	realization	NOUN
ftr-451	805	7	upon	upon	SCONJ
ftr-451	805	8	initial	initial	ADJ
ftr-451	805	9	receipt	receipt	NOUN
ftr-451	805	10	.	.	PUNCT
ftr-451	806	1	all	all	PRON
ftr-451	806	2	of	of	ADP
ftr-451	806	3	this	this	PRON
ftr-451	806	4	is	be	AUX
ftr-451	806	5	consistent	consistent	ADJ
ftr-451	806	6	with	with	ADP
ftr-451	806	7	doctrine	doctrine	NOUN
ftr-451	806	8	in	in	ADP
ftr-451	806	9	the	the	DET
ftr-451	806	10	“	"	PUNCT
ftr-451	806	11	realized	realize	VERB
ftr-451	806	12	gain	gain	NOUN
ftr-451	806	13	”	"	PUNCT
ftr-451	806	14	area.126	area.126	VERB
ftr-451	806	15	the	the	DET
ftr-451	806	16	crucial	crucial	ADJ
ftr-451	806	17	issue	issue	NOUN
ftr-451	806	18	here	here	ADV
ftr-451	806	19	is	be	AUX
ftr-451	806	20	whether	whether	SCONJ
ftr-451	806	21	,	,	PUNCT
ftr-451	806	22	outside	outside	ADP
ftr-451	806	23	of	of	ADP
ftr-451	806	24	section	section	NOUN
ftr-451	806	25	83	83	NUM
ftr-451	806	26	,	,	PUNCT
ftr-451	806	27	the	the	DET
ftr-451	806	28	forfeitability	forfeitability	NOUN
ftr-451	806	29	of	of	ADP
ftr-451	806	30	property	property	NOUN
ftr-451	806	31	is	be	AUX
ftr-451	806	32	the	the	DET
ftr-451	806	33	kind	kind	NOUN
ftr-451	806	34	of	of	ADP
ftr-451	806	35	contingency	contingency	NOUN
ftr-451	806	36	that	that	PRON
ftr-451	806	37	would	would	AUX
ftr-451	806	38	preclude	preclude	VERB
ftr-451	806	39	current	current	ADJ
ftr-451	806	40	realization	realization	NOUN
ftr-451	806	41	when	when	SCONJ
ftr-451	806	42	the	the	DET
ftr-451	806	43	taxpayer	taxpayer	NOUN
ftr-451	806	44	first	first	ADV
ftr-451	806	45	obtains	obtain	VERB
ftr-451	806	46	the	the	DET
ftr-451	806	47	property	property	NOUN
ftr-451	806	48	.	.	PUNCT
ftr-451	807	1	the	the	DET
ftr-451	807	2	leading	lead	VERB
ftr-451	807	3	noncompensation	noncompensation	NOUN
ftr-451	807	4	case	case	NOUN
ftr-451	807	5	involving	involve	VERB
ftr-451	807	6	the	the	DET
ftr-451	807	7	forfeitability	forfeitability	NOUN
ftr-451	807	8	of	of	ADP
ftr-451	807	9	cash	cash	NOUN
ftr-451	807	10	is	be	AUX
ftr-451	807	11	north	north	ADJ
ftr-451	807	12	american	american	ADJ
ftr-451	807	13	oil	oil	NOUN
ftr-451	807	14	consolidated	consolidate	VERB
ftr-451	807	15	v.	v.	ADP
ftr-451	807	16	burnet	burnet	PROPN
ftr-451	807	17	,	,	PUNCT
ftr-451	807	18	decided	decide	VERB
ftr-451	807	19	in	in	ADP
ftr-451	807	20	1932	1932	NUM
ftr-451	807	21	,	,	PUNCT
ftr-451	807	22	which	which	PRON
ftr-451	807	23	held	hold	VERB
ftr-451	807	24	that	that	SCONJ
ftr-451	807	25	the	the	DET
ftr-451	807	26	receipt	receipt	NOUN
ftr-451	807	27	of	of	ADP
ftr-451	807	28	a	a	DET
ftr-451	807	29	cash127	cash127	PROPN
ftr-451	807	30	damages	damage	NOUN
ftr-451	807	31	award	award	NOUN
ftr-451	807	32	was	be	AUX
ftr-451	807	33	current	current	ADJ
ftr-451	807	34	income	income	NOUN
ftr-451	807	35	notwithstanding	notwithstanding	ADP
ftr-451	807	36	the	the	DET
ftr-451	807	37	possibility	possibility	NOUN
ftr-451	807	38	that	that	SCONJ
ftr-451	807	39	the	the	DET
ftr-451	807	40	cash	cash	NOUN
ftr-451	807	41	might	might	AUX
ftr-451	807	42	have	have	AUX
ftr-451	807	43	to	to	PART
ftr-451	807	44	be	be	AUX
ftr-451	807	45	refunded	refund	VERB
ftr-451	807	46	if	if	SCONJ
ftr-451	807	47	the	the	DET
ftr-451	807	48	taxpayer	taxpayer	NOUN
ftr-451	807	49	lost	lose	VERB
ftr-451	807	50	on	on	ADP
ftr-451	807	51	appeal	appeal	NOUN
ftr-451	807	52	.	.	PUNCT
ftr-451	808	1	the	the	DET
ftr-451	808	2	“	"	PUNCT
ftr-451	808	3	claim	claim	NOUN
ftr-451	808	4	-	-	PUNCT
ftr-451	808	5	of	of	ADP
ftr-451	808	6	-	-	PUNCT
ftr-451	808	7	right	right	ADJ
ftr-451	808	8	”	"	PUNCT
ftr-451	808	9	idea	idea	NOUN
ftr-451	808	10	was	be	AUX
ftr-451	808	11	so	so	ADV
ftr-451	808	12	literally	literally	ADV
ftr-451	808	13	followed	follow	VERB
ftr-451	808	14	by	by	ADP
ftr-451	808	15	the	the	DET
ftr-451	808	16	supreme	supreme	PROPN
ftr-451	808	17	court	court	PROPN
ftr-451	808	18	in	in	ADP
ftr-451	808	19	the	the	DET
ftr-451	808	20	1946	1946	NUM
ftr-451	808	21	wilcox	wilcox	PROPN
ftr-451	808	22	case	case	NOUN
ftr-451	808	23	as	as	SCONJ
ftr-451	808	24	to	to	PART
ftr-451	808	25	produce	produce	VERB
ftr-451	808	26	an	an	DET
ftr-451	808	27	exclusion	exclusion	NOUN
ftr-451	808	28	for	for	ADP
ftr-451	808	29	embezzled	embezzle	VERB
ftr-451	808	30	cash	cash	NOUN
ftr-451	808	31	.	.	PUNCT
ftr-451	809	1	the	the	DET
ftr-451	809	2	1952	1952	NUM
ftr-451	809	3	rutkin	rutkin	NOUN
ftr-451	809	4	case	case	NOUN
ftr-451	809	5	limited128	limited128	ADP
ftr-451	809	6	wilcox	wilcox	PROPN
ftr-451	809	7	to	to	ADP
ftr-451	809	8	“	"	PUNCT
ftr-451	809	9	void	void	VERB
ftr-451	809	10	title	title	NOUN
ftr-451	809	11	”	"	PUNCT
ftr-451	809	12	cases	case	NOUN
ftr-451	809	13	.	.	PUNCT
ftr-451	810	1	in	in	ADP
ftr-451	810	2	rutkin	rutkin	NOUN
ftr-451	810	3	,	,	PUNCT
ftr-451	810	4	an	an	DET
ftr-451	810	5	extortionist	extortionist	NOUN
ftr-451	810	6	was	be	AUX
ftr-451	810	7	held	hold	VERB
ftr-451	810	8	to	to	ADP
ftr-451	810	9	have129	have129	PROPN
ftr-451	810	10	obtained	obtain	VERB
ftr-451	810	11	gross	gross	ADJ
ftr-451	810	12	income	income	NOUN
ftr-451	810	13	notwithstanding	notwithstanding	ADP
ftr-451	810	14	having	have	VERB
ftr-451	810	15	“	"	PUNCT
ftr-451	810	16	voidable	voidable	ADJ
ftr-451	810	17	”	"	PUNCT
ftr-451	810	18	title	title	NOUN
ftr-451	810	19	.	.	PUNCT
ftr-451	811	1	the	the	DET
ftr-451	811	2	wilcoxrutkin	wilcoxrutkin	NOUN
ftr-451	811	3	distinction	distinction	NOUN
ftr-451	811	4	was	be	AUX
ftr-451	811	5	swept	sweep	VERB
ftr-451	811	6	aside	aside	ADV
ftr-451	811	7	by	by	ADP
ftr-451	811	8	the	the	DET
ftr-451	811	9	1961	1961	NUM
ftr-451	811	10	james	james	PROPN
ftr-451	811	11	case	case	NOUN
ftr-451	811	12	,	,	PUNCT
ftr-451	811	13	which	which	PRON
ftr-451	811	14	held	hold	VERB
ftr-451	811	15	that,130	that,130	ADP
ftr-451	811	16	legal	legal	ADJ
ftr-451	811	17	subtleties	subtlety	NOUN
ftr-451	811	18	notwithstanding	notwithstanding	ADP
ftr-451	811	19	,	,	PUNCT
ftr-451	811	20	a	a	DET
ftr-451	811	21	person	person	NOUN
ftr-451	811	22	has	have	VERB
ftr-451	811	23	gross	gross	ADJ
ftr-451	811	24	income	income	NOUN
ftr-451	811	25	when	when	SCONJ
ftr-451	811	26	receiving	receive	VERB
ftr-451	811	27	cash	cash	NOUN
ftr-451	811	28	unless	unless	SCONJ
ftr-451	811	29	there	there	PRON
ftr-451	811	30	is	be	VERB
ftr-451	811	31	a	a	DET
ftr-451	811	32	consensual	consensual	ADJ
ftr-451	811	33	obligation	obligation	NOUN
ftr-451	811	34	to	to	PART
ftr-451	811	35	repay	repay	VERB
ftr-451	811	36	.	.	PUNCT
ftr-451	812	1	the	the	DET
ftr-451	812	2	james	james	PROPN
ftr-451	812	3	approach	approach	NOUN
ftr-451	812	4	is	be	AUX
ftr-451	812	5	normally	normally	ADV
ftr-451	812	6	treated	treat	VERB
ftr-451	812	7	as	as	ADP
ftr-451	812	8	delimiting	delimit	VERB
ftr-451	812	9	the	the	DET
ftr-451	812	10	“	"	PUNCT
ftr-451	812	11	borrowing	borrowing	NOUN
ftr-451	812	12	exclusion	exclusion	NOUN
ftr-451	812	13	,	,	PUNCT
ftr-451	812	14	”	"	PUNCT
ftr-451	812	15	as	as	SCONJ
ftr-451	812	16	opposed	oppose	VERB
ftr-451	812	17	to	to	ADP
ftr-451	812	18	dealing	deal	VERB
ftr-451	812	19	with	with	ADP
ftr-451	812	20	“	"	PUNCT
ftr-451	812	21	realization	realization	NOUN
ftr-451	812	22	.	.	PUNCT
ftr-451	812	23	”	"	PUNCT
ftr-451	813	1	but	but	CCONJ
ftr-451	813	2	there	there	PRON
ftr-451	813	3	really	really	ADV
ftr-451	813	4	is	be	AUX
ftr-451	813	5	no131	no131	PROPN
ftr-451	813	6	essential	essential	ADJ
ftr-451	813	7	distinction	distinction	NOUN
ftr-451	813	8	between	between	ADP
ftr-451	813	9	the	the	DET
ftr-451	813	10	two	two	NUM
ftr-451	813	11	doctrines	doctrine	NOUN
ftr-451	813	12	.	.	PUNCT
ftr-451	814	1	thus	thus	ADV
ftr-451	814	2	,	,	PUNCT
ftr-451	814	3	one	one	PRON
ftr-451	814	4	can	can	AUX
ftr-451	814	5	describe	describe	VERB
ftr-451	814	6	a	a	DET
ftr-451	814	7	conventional	conventional	ADJ
ftr-451	814	8	borrowing	borrowing	NOUN
ftr-451	814	9	as	as	ADP
ftr-451	814	10	a	a	DET
ftr-451	814	11	“	"	PUNCT
ftr-451	814	12	nonrealization	nonrealization	NOUN
ftr-451	814	13	of	of	ADP
ftr-451	814	14	income	income	NOUN
ftr-451	814	15	”	"	PUNCT
ftr-451	814	16	event	event	NOUN
ftr-451	814	17	on	on	ADP
ftr-451	814	18	account	account	NOUN
ftr-451	814	19	of	of	ADP
ftr-451	814	20	the	the	DET
ftr-451	814	21	absolute	absolute	ADJ
ftr-451	814	22	obligation	obligation	NOUN
ftr-451	814	23	to	to	PART
ftr-451	814	24	repay	repay	VERB
ftr-451	814	25	;	;	PUNCT
ftr-451	814	26	“	"	PUNCT
ftr-451	814	27	realization	realization	NOUN
ftr-451	814	28	of	of	ADP
ftr-451	814	29	income	income	NOUN
ftr-451	814	30	”	"	PUNCT
ftr-451	814	31	occurs	occur	VERB
ftr-451	814	32	if	if	SCONJ
ftr-451	814	33	,	,	PUNCT
ftr-451	814	34	when	when	SCONJ
ftr-451	814	35	,	,	PUNCT
ftr-451	814	36	and	and	CCONJ
ftr-451	814	37	to	to	ADP
ftr-451	814	38	the	the	DET
ftr-451	814	39	extent	extent	NOUN
ftr-451	814	40	that	that	SCONJ
ftr-451	814	41	the	the	DET
ftr-451	814	42	repayment	repayment	NOUN
ftr-451	814	43	obligation	obligation	NOUN
ftr-451	814	44	is	be	AUX
ftr-451	814	45	subsequently	subsequently	ADV
ftr-451	814	46	cancelled	cancel	VERB
ftr-451	814	47	.	.	PUNCT
ftr-451	815	1	132	132	NUM
ftr-451	815	2	regulations	regulation	NOUN
ftr-451	815	3	section	section	NOUN
ftr-451	815	4	1.61	1.61	NUM
ftr-451	815	5	-	-	SYM
ftr-451	815	6	14	14	NUM
ftr-451	815	7	,	,	PUNCT
ftr-451	815	8	which	which	PRON
ftr-451	815	9	was	be	AUX
ftr-451	815	10	promulgated	promulgate	VERB
ftr-451	815	11	in	in	ADP
ftr-451	815	12	1957	1957	NUM
ftr-451	815	13	,	,	PUNCT
ftr-451	815	14	prior	prior	ADV
ftr-451	815	15	to	to	ADP
ftr-451	815	16	the	the	DET
ftr-451	815	17	supreme	supreme	PROPN
ftr-451	815	18	court	court	PROPN
ftr-451	815	19	decision	decision	NOUN
ftr-451	815	20	in	in	ADP
ftr-451	815	21	james	james	PROPN
ftr-451	815	22	,	,	PUNCT
ftr-451	815	23	states	state	VERB
ftr-451	815	24	that	that	SCONJ
ftr-451	815	25	treasure	treasure	NOUN
ftr-451	815	26	trove	trove	NOUN
ftr-451	815	27	is	be	AUX
ftr-451	815	28	gross	gross	ADJ
ftr-451	815	29	income	income	NOUN
ftr-451	815	30	in	in	ADP
ftr-451	815	31	the	the	DET
ftr-451	815	32	year	year	NOUN
ftr-451	815	33	that	that	SCONJ
ftr-451	815	34	it	it	PRON
ftr-451	815	35	is	be	AUX
ftr-451	815	36	“	"	PUNCT
ftr-451	815	37	reduced	reduce	VERB
ftr-451	815	38	to	to	ADP
ftr-451	815	39	undisputed	undisputed	ADJ
ftr-451	815	40	possession	possession	NOUN
ftr-451	815	41	.	.	PUNCT
ftr-451	815	42	”	"	PUNCT
ftr-451	816	1	this	this	DET
ftr-451	816	2	approach	approach	NOUN
ftr-451	816	3	seems	seem	VERB
ftr-451	816	4	to	to	PART
ftr-451	816	5	echo	echo	VERB
ftr-451	816	6	wilcox	wilcox	PROPN
ftr-451	816	7	,	,	PUNCT
ftr-451	816	8	which	which	PRON
ftr-451	816	9	was	be	AUX
ftr-451	816	10	undermined	undermine	VERB
ftr-451	816	11	by	by	ADP
ftr-451	816	12	rutkin	rutkin	NOUN
ftr-451	816	13	and	and	CCONJ
ftr-451	816	14	overruled	overrule	VERB
ftr-451	816	15	by	by	ADP
ftr-451	816	16	james	james	PROPN
ftr-451	816	17	.	.	PUNCT
ftr-451	817	1	the	the	DET
ftr-451	817	2	irs	irs	PROPN
ftr-451	817	3	did	do	AUX
ftr-451	817	4	not	not	PART
ftr-451	817	5	withdraw	withdraw	VERB
ftr-451	817	6	its	its	PRON
ftr-451	817	7	acquiescence	acquiescence	NOUN
ftr-451	817	8	in	in	ADP
ftr-451	817	9	wilcox	wilcox	PROPN
ftr-451	817	10	until	until	ADP
ftr-451	817	11	1962	1962	NUM
ftr-451	817	12	.	.	PUNCT
ftr-451	818	1	133	133	NUM
ftr-451	818	2	the	the	DET
ftr-451	818	3	approach	approach	NOUN
ftr-451	818	4	set	set	VERB
ftr-451	818	5	out	out	ADP
ftr-451	818	6	in	in	ADP
ftr-451	818	7	james	james	PROPN
ftr-451	818	8	seems	seem	VERB
ftr-451	818	9	to	to	PART
ftr-451	818	10	be	be	AUX
ftr-451	818	11	suitable	suitable	ADJ
ftr-451	818	12	for	for	ADP
ftr-451	818	13	found	find	VERB
ftr-451	818	14	cash	cash	NOUN
ftr-451	818	15	as	as	ADV
ftr-451	818	16	well	well	ADV
ftr-451	818	17	as	as	ADP
ftr-451	818	18	stolen	steal	VERB
ftr-451	818	19	cash	cash	NOUN
ftr-451	818	20	,	,	PUNCT
ftr-451	818	21	since	since	SCONJ
ftr-451	818	22	the	the	DET
ftr-451	818	23	two	two	NUM
ftr-451	818	24	situations	situation	NOUN
ftr-451	818	25	present	present	ADJ
ftr-451	818	26	near	near	ADP
ftr-451	818	27	-	-	PUNCT
ftr-451	818	28	identical	identical	ADJ
ftr-451	818	29	scenarios	scenario	NOUN
ftr-451	818	30	.	.	PUNCT
ftr-451	819	1	applying	apply	VERB
ftr-451	819	2	james	jame	NOUN
ftr-451	819	3	to	to	ADP
ftr-451	819	4	in	in	ADP
ftr-451	819	5	-	-	PUNCT
ftr-451	819	6	kind	kind	NOUN
ftr-451	819	7	cash	cash	NOUN
ftr-451	819	8	windfalls	windfall	NOUN
ftr-451	819	9	results	result	VERB
ftr-451	819	10	in	in	ADP
ftr-451	819	11	a	a	DET
ftr-451	819	12	finder	finder	NOUN
ftr-451	819	13	’s	’s	PART
ftr-451	819	14	having	have	VERB
ftr-451	819	15	income	income	NOUN
ftr-451	819	16	126	126	NUM
ftr-451	819	17	.	.	PUNCT
ftr-451	820	1	see	see	VERB
ftr-451	820	2	warren	warren	PROPN
ftr-451	820	3	jones	jones	PROPN
ftr-451	820	4	co.	co.	PROPN
ftr-451	820	5	v.	v.	PROPN
ftr-451	820	6	commissioner	commissioner	PROPN
ftr-451	820	7	,	,	PUNCT
ftr-451	820	8	524	524	NUM
ftr-451	820	9	f.2d	f.2d	NOUN
ftr-451	820	10	788	788	NUM
ftr-451	820	11	(	(	PUNCT
ftr-451	820	12	9	9	NUM
ftr-451	820	13	cir.1975	cir.1975	NUM
ftr-451	820	14	)	)	PUNCT
ftr-451	820	15	(	(	PUNCT
ftr-451	820	16	cash	cash	NOUN
ftr-451	820	17	-	-	PUNCT
ftr-451	820	18	th	th	VERB
ftr-451	820	19	method	method	NOUN
ftr-451	820	20	taxpayer	taxpayer	NOUN
ftr-451	820	21	must	must	AUX
ftr-451	820	22	treat	treat	VERB
ftr-451	820	23	in	in	ADP
ftr-451	820	24	-	-	PUNCT
ftr-451	820	25	kind	kind	NOUN
ftr-451	820	26	property	property	NOUN
ftr-451	820	27	as	as	ADP
ftr-451	820	28	“	"	PUNCT
ftr-451	820	29	amount	amount	NOUN
ftr-451	820	30	realized	realize	VERB
ftr-451	820	31	”	"	PUNCT
ftr-451	820	32	at	at	ADP
ftr-451	820	33	its	its	PRON
ftr-451	820	34	fair	fair	ADJ
ftr-451	820	35	market	market	NOUN
ftr-451	820	36	value	value	NOUN
ftr-451	820	37	even	even	ADV
ftr-451	820	38	if	if	SCONJ
ftr-451	820	39	property	property	NOUN
ftr-451	820	40	is	be	AUX
ftr-451	820	41	not	not	PART
ftr-451	820	42	“	"	PUNCT
ftr-451	820	43	cash	cash	NOUN
ftr-451	820	44	equivalent	equivalent	NOUN
ftr-451	820	45	”	"	PUNCT
ftr-451	820	46	)	)	PUNCT
ftr-451	820	47	;	;	PUNCT
ftr-451	820	48	regs	reg	NOUN
ftr-451	820	49	.	.	PUNCT
ftr-451	821	1	§	§	PROPN
ftr-451	821	2	15a.453	15a.453	NUM
ftr-451	821	3	-	-	PUNCT
ftr-451	821	4	1(d)(2)(ii)(a	1(d)(2)(ii)(a	NUM
ftr-451	821	5	)	)	PUNCT
ftr-451	821	6	(	(	PUNCT
ftr-451	821	7	open	open	ADJ
ftr-451	821	8	-	-	PUNCT
ftr-451	821	9	transaction	transaction	NOUN
ftr-451	821	10	reporting	reporting	NOUN
ftr-451	821	11	allowed	allow	VERB
ftr-451	821	12	only	only	ADV
ftr-451	821	13	for	for	ADP
ftr-451	821	14	contingent	contingent	ADJ
ftr-451	821	15	payment	payment	NOUN
ftr-451	821	16	obligations	obligation	NOUN
ftr-451	821	17	whose	whose	DET
ftr-451	821	18	value	value	NOUN
ftr-451	821	19	can	can	AUX
ftr-451	821	20	not	not	PART
ftr-451	821	21	be	be	AUX
ftr-451	821	22	readily	readily	ADV
ftr-451	821	23	ascertained	ascertain	VERB
ftr-451	821	24	)	)	PUNCT
ftr-451	821	25	.	.	PUNCT
ftr-451	822	1	a	a	DET
ftr-451	822	2	special	special	ADJ
ftr-451	822	3	case	case	NOUN
ftr-451	822	4	is	be	AUX
ftr-451	822	5	the	the	DET
ftr-451	822	6	“	"	PUNCT
ftr-451	822	7	pool	pool	NOUN
ftr-451	822	8	of	of	ADP
ftr-451	822	9	capital	capital	NOUN
ftr-451	822	10	”	"	PUNCT
ftr-451	822	11	(	(	PUNCT
ftr-451	822	12	nonrecognition	nonrecognition	NOUN
ftr-451	822	13	)	)	PUNCT
ftr-451	822	14	doctrine	doctrine	NOUN
ftr-451	822	15	in	in	ADP
ftr-451	822	16	the	the	DET
ftr-451	822	17	oil	oil	NOUN
ftr-451	822	18	and	and	CCONJ
ftr-451	822	19	gas	gas	NOUN
ftr-451	822	20	area	area	NOUN
ftr-451	822	21	.	.	PUNCT
ftr-451	823	1	see	see	VERB
ftr-451	823	2	walter	walter	PROPN
ftr-451	823	3	schwidetzky	schwidetzky	PROPN
ftr-451	823	4	,	,	PUNCT
ftr-451	823	5	the	the	DET
ftr-451	823	6	pool	pool	NOUN
ftr-451	823	7	of	of	ADP
ftr-451	823	8	capital	capital	NOUN
ftr-451	823	9	doctrine	doctrine	NOUN
ftr-451	823	10	:	:	PUNCT
ftr-451	823	11	a	a	DET
ftr-451	823	12	peace	peace	NOUN
ftr-451	823	13	proposal	proposal	NOUN
ftr-451	823	14	,	,	PUNCT
ftr-451	823	15	61	61	NUM
ftr-451	823	16	tul	tul	NOUN
ftr-451	823	17	.	.	PUNCT
ftr-451	823	18	l.	l.	PROPN
ftr-451	823	19	rev	rev	PROPN
ftr-451	823	20	.	.	PROPN
ftr-451	824	1	519	519	NUM
ftr-451	824	2	(	(	PUNCT
ftr-451	824	3	1987	1987	NUM
ftr-451	824	4	)	)	PUNCT
ftr-451	824	5	.	.	PUNCT
ftr-451	825	1	127	127	NUM
ftr-451	825	2	.	.	PUNCT
ftr-451	826	1	286	286	NUM
ftr-451	826	2	u.s	u.s	PROPN
ftr-451	826	3	.	.	PROPN
ftr-451	826	4	417	417	NUM
ftr-451	826	5	(	(	PUNCT
ftr-451	826	6	1932	1932	NUM
ftr-451	826	7	)	)	PUNCT
ftr-451	826	8	.	.	PUNCT
ftr-451	827	1	128	128	NUM
ftr-451	827	2	.	.	PUNCT
ftr-451	828	1	commissioner	commissioner	PROPN
ftr-451	828	2	v.	v.	PROPN
ftr-451	828	3	wilcox	wilcox	PROPN
ftr-451	828	4	,	,	PUNCT
ftr-451	828	5	327	327	NUM
ftr-451	828	6	u.s	u.s	PROPN
ftr-451	828	7	.	.	PROPN
ftr-451	828	8	404	404	NUM
ftr-451	828	9	(	(	PUNCT
ftr-451	828	10	1946	1946	NUM
ftr-451	828	11	)	)	PUNCT
ftr-451	828	12	.	.	PUNCT
ftr-451	829	1	129	129	NUM
ftr-451	829	2	.	.	PUNCT
ftr-451	830	1	rutkin	rutkin	PROPN
ftr-451	830	2	v.	v.	ADP
ftr-451	830	3	united	united	PROPN
ftr-451	830	4	states	states	PROPN
ftr-451	830	5	,	,	PUNCT
ftr-451	830	6	343	343	NUM
ftr-451	830	7	u.s	u.s	PROPN
ftr-451	830	8	.	.	PROPN
ftr-451	830	9	130	130	NUM
ftr-451	830	10	(	(	PUNCT
ftr-451	830	11	1952	1952	NUM
ftr-451	830	12	)	)	PUNCT
ftr-451	830	13	.	.	PUNCT
ftr-451	831	1	130	130	NUM
ftr-451	831	2	.	.	PUNCT
ftr-451	832	1	see	see	VERB
ftr-451	832	2	james	james	PROPN
ftr-451	832	3	v.	v.	PROPN
ftr-451	832	4	united	united	PROPN
ftr-451	832	5	states	states	PROPN
ftr-451	832	6	,	,	PUNCT
ftr-451	832	7	366	366	NUM
ftr-451	832	8	u.s	u.s	PROPN
ftr-451	832	9	.	.	PROPN
ftr-451	832	10	213	213	NUM
ftr-451	832	11	(	(	PUNCT
ftr-451	832	12	1961	1961	NUM
ftr-451	832	13	)	)	PUNCT
ftr-451	832	14	(	(	PUNCT
ftr-451	832	15	embezzled	embezzle	VERB
ftr-451	832	16	party	party	NOUN
ftr-451	832	17	had	have	VERB
ftr-451	832	18	right	right	NOUN
ftr-451	832	19	to	to	PART
ftr-451	832	20	recoup	recoup	VERB
ftr-451	832	21	funds	fund	NOUN
ftr-451	832	22	embezzled	embezzle	VERB
ftr-451	832	23	by	by	ADP
ftr-451	832	24	taxpayer	taxpayer	NOUN
ftr-451	832	25	)	)	PUNCT
ftr-451	832	26	.	.	PUNCT
ftr-451	833	1	131	131	NUM
ftr-451	833	2	.	.	PUNCT
ftr-451	834	1	the	the	DET
ftr-451	834	2	possibility	possibility	NOUN
ftr-451	834	3	of	of	ADP
ftr-451	834	4	having	have	VERB
ftr-451	834	5	to	to	PART
ftr-451	834	6	refund	refund	VERB
ftr-451	834	7	the	the	DET
ftr-451	834	8	item	item	NOUN
ftr-451	834	9	to	to	ADP
ftr-451	834	10	its	its	PRON
ftr-451	834	11	true	true	ADJ
ftr-451	834	12	owner	owner	NOUN
ftr-451	834	13	does	do	AUX
ftr-451	834	14	not	not	PART
ftr-451	834	15	really	really	ADV
ftr-451	834	16	raise	raise	VERB
ftr-451	834	17	a	a	DET
ftr-451	834	18	“	"	PUNCT
ftr-451	834	19	lack	lack	NOUN
ftr-451	834	20	of	of	ADP
ftr-451	834	21	dominion	dominion	NOUN
ftr-451	834	22	and	and	CCONJ
ftr-451	834	23	control	control	NOUN
ftr-451	834	24	”	"	PUNCT
ftr-451	834	25	issue	issue	NOUN
ftr-451	834	26	,	,	PUNCT
ftr-451	834	27	despite	despite	SCONJ
ftr-451	834	28	gratuitous	gratuitous	ADJ
ftr-451	834	29	statements	statement	NOUN
ftr-451	834	30	apparently	apparently	ADV
ftr-451	834	31	to	to	ADP
ftr-451	834	32	the	the	DET
ftr-451	834	33	contrary	contrary	NOUN
ftr-451	834	34	made	make	VERB
ftr-451	834	35	in	in	ADP
ftr-451	834	36	commissioner	commissioner	PROPN
ftr-451	834	37	v.	v.	PROPN
ftr-451	834	38	indianapolis	indianapolis	PROPN
ftr-451	834	39	power	power	PROPN
ftr-451	834	40	&	&	CCONJ
ftr-451	834	41	light	light	PROPN
ftr-451	834	42	co.	co.	PROPN
ftr-451	834	43	,	,	PUNCT
ftr-451	834	44	493	493	NUM
ftr-451	834	45	u.s	u.s	PROPN
ftr-451	834	46	.	.	PROPN
ftr-451	834	47	203	203	NUM
ftr-451	834	48	(	(	PUNCT
ftr-451	834	49	1990	1990	NUM
ftr-451	834	50	)	)	PUNCT
ftr-451	834	51	.	.	PUNCT
ftr-451	835	1	132	132	NUM
ftr-451	835	2	.	.	PUNCT
ftr-451	836	1	see	see	VERB
ftr-451	836	2	irc	irc	PROPN
ftr-451	836	3	§	§	PROPN
ftr-451	836	4	61(a)(12	61(a)(12	NUM
ftr-451	836	5	)	)	PUNCT
ftr-451	836	6	.	.	PUNCT
ftr-451	837	1	133	133	NUM
ftr-451	837	2	.	.	PUNCT
ftr-451	838	1	rev	rev	PROPN
ftr-451	838	2	.	.	PUNCT
ftr-451	838	3	rul	rul	PROPN
ftr-451	838	4	.	.	PUNCT
ftr-451	839	1	61	61	NUM
ftr-451	839	2	-	-	SYM
ftr-451	839	3	185	185	NUM
ftr-451	839	4	,	,	PUNCT
ftr-451	839	5	1961	1961	NUM
ftr-451	839	6	-	-	SYM
ftr-451	839	7	2	2	NUM
ftr-451	839	8	c.b	c.b	PROPN
ftr-451	839	9	.	.	PROPN
ftr-451	839	10	9	9	NUM
ftr-451	839	11	,	,	PUNCT
ftr-451	839	12	revoking	revoke	VERB
ftr-451	839	13	g.c.m	g.c.m	NOUN
ftr-451	839	14	.	.	PROPN
ftr-451	839	15	24945	24945	NUM
ftr-451	839	16	,	,	PUNCT
ftr-451	839	17	1946	1946	NUM
ftr-451	839	18	-	-	SYM
ftr-451	839	19	2	2	NUM
ftr-451	839	20	c.b	c.b	PROPN
ftr-451	839	21	.	.	PROPN
ftr-451	839	22	27	27	NUM
ftr-451	839	23	.	.	PUNCT
ftr-451	839	24	2000	2000	NUM
ftr-451	839	25	]	]	PUNCT
ftr-451	839	26	applying	apply	VERB
ftr-451	839	27	the	the	DET
ftr-451	839	28	“	"	PUNCT
ftr-451	839	29	claim	claim	NOUN
ftr-451	839	30	of	of	ADP
ftr-451	839	31	right	right	ADJ
ftr-451	839	32	doctrine	doctrine	NOUN
ftr-451	839	33	”	"	PUNCT
ftr-451	839	34	to	to	PART
ftr-451	839	35	found	find	VERB
ftr-451	839	36	objects	object	NOUN
ftr-451	839	37	715	715	NUM
ftr-451	839	38	upon	upon	SCONJ
ftr-451	839	39	taking	take	VERB
ftr-451	839	40	possession	possession	NOUN
ftr-451	839	41	of	of	ADP
ftr-451	839	42	the	the	DET
ftr-451	839	43	cash	cash	NOUN
ftr-451	839	44	,	,	PUNCT
ftr-451	839	45	notwithstanding	notwithstanding	ADP
ftr-451	839	46	a	a	DET
ftr-451	839	47	possibility	possibility	NOUN
ftr-451	839	48	that	that	SCONJ
ftr-451	839	49	the	the	DET
ftr-451	839	50	cash	cash	NOUN
ftr-451	839	51	might	might	AUX
ftr-451	839	52	have	have	AUX
ftr-451	839	53	to	to	PART
ftr-451	839	54	be	be	AUX
ftr-451	839	55	turned	turn	VERB
ftr-451	839	56	over	over	ADP
ftr-451	839	57	to	to	ADP
ftr-451	839	58	another	another	PRON
ftr-451	839	59	,	,	PUNCT
ftr-451	839	60	unless	unless	SCONJ
ftr-451	839	61	the	the	DET
ftr-451	839	62	finder	finder	NOUN
ftr-451	839	63	immediately	immediately	ADV
ftr-451	839	64	agreed	agree	VERB
ftr-451	839	65	to	to	PART
ftr-451	839	66	turn	turn	VERB
ftr-451	839	67	over	over	ADP
ftr-451	839	68	the	the	DET
ftr-451	839	69	cash	cash	NOUN
ftr-451	839	70	to	to	ADP
ftr-451	839	71	a	a	DET
ftr-451	839	72	claimant	claimant	NOUN
ftr-451	839	73	(	(	PUNCT
ftr-451	839	74	or	or	CCONJ
ftr-451	839	75	possibly	possibly	ADV
ftr-451	839	76	into	into	ADP
ftr-451	839	77	an	an	DET
ftr-451	839	78	escrow	escrow	NOUN
ftr-451	839	79	pending	pende	VERB
ftr-451	839	80	ultimate	ultimate	ADJ
ftr-451	839	81	disposition	disposition	NOUN
ftr-451	839	82	of	of	ADP
ftr-451	839	83	the	the	DET
ftr-451	839	84	claim).134	claim).134	PROPN
ftr-451	839	85	v.	v.	ADP
ftr-451	839	86	can	can	AUX
ftr-451	839	87	james	james	PROPN
ftr-451	839	88	be	be	AUX
ftr-451	839	89	applied	apply	VERB
ftr-451	839	90	to	to	ADP
ftr-451	839	91	windfall	windfall	NOUN
ftr-451	839	92	found	find	VERB
ftr-451	839	93	objects	object	NOUN
ftr-451	839	94	?	?	PUNCT
ftr-451	840	1	despite	despite	SCONJ
ftr-451	840	2	james	james	PROPN
ftr-451	840	3	,	,	PUNCT
ftr-451	840	4	the	the	DET
ftr-451	840	5	“	"	PUNCT
ftr-451	840	6	reduced	reduce	VERB
ftr-451	840	7	to	to	ADP
ftr-451	840	8	undisputed	undisputed	ADJ
ftr-451	840	9	possession	possession	NOUN
ftr-451	840	10	”	"	PUNCT
ftr-451	840	11	language	language	NOUN
ftr-451	840	12	in	in	ADP
ftr-451	840	13	section	section	NOUN
ftr-451	840	14	1.61	1.61	NUM
ftr-451	840	15	-	-	SYM
ftr-451	840	16	14	14	NUM
ftr-451	840	17	would	would	AUX
ftr-451	840	18	appear	appear	VERB
ftr-451	840	19	to	to	PART
ftr-451	840	20	control	control	VERB
ftr-451	840	21	in	in	ADP
ftr-451	840	22	the	the	DET
ftr-451	840	23	case	case	NOUN
ftr-451	840	24	of	of	ADP
ftr-451	840	25	found	find	VERB
ftr-451	840	26	cash	cash	NOUN
ftr-451	840	27	and	and	CCONJ
ftr-451	840	28	property	property	NOUN
ftr-451	840	29	,	,	PUNCT
ftr-451	840	30	or	or	CCONJ
ftr-451	840	31	at	at	ADP
ftr-451	840	32	least	least	ADJ
ftr-451	840	33	of	of	ADP
ftr-451	840	34	“	"	PUNCT
ftr-451	840	35	treasure	treasure	NOUN
ftr-451	840	36	trove	trove	NOUN
ftr-451	840	37	.	.	PUNCT
ftr-451	840	38	”	"	PUNCT
ftr-451	841	1	to	to	PART
ftr-451	841	2	discern	discern	VERB
ftr-451	841	3	a	a	DET
ftr-451	841	4	proper	proper	ADJ
ftr-451	841	5	construction	construction	NOUN
ftr-451	841	6	of	of	ADP
ftr-451	841	7	“	"	PUNCT
ftr-451	841	8	reduced135	reduced135	PROPN
ftr-451	841	9	to	to	ADP
ftr-451	841	10	undisputed	undisputed	ADJ
ftr-451	841	11	possession	possession	NOUN
ftr-451	841	12	,	,	PUNCT
ftr-451	841	13	”	"	PUNCT
ftr-451	841	14	it	it	PRON
ftr-451	841	15	is	be	AUX
ftr-451	841	16	desirable	desirable	ADJ
ftr-451	841	17	to	to	PART
ftr-451	841	18	look	look	VERB
ftr-451	841	19	first	first	ADV
ftr-451	841	20	at	at	ADP
ftr-451	841	21	the	the	DET
ftr-451	841	22	relevant	relevant	ADJ
ftr-451	841	23	law	law	NOUN
ftr-451	841	24	of	of	ADP
ftr-451	841	25	personal	personal	ADJ
ftr-451	841	26	property	property	NOUN
ftr-451	841	27	,	,	PUNCT
ftr-451	841	28	before	before	ADP
ftr-451	841	29	trying	try	VERB
ftr-451	841	30	to	to	PART
ftr-451	841	31	settle	settle	VERB
ftr-451	841	32	the	the	DET
ftr-451	841	33	issue	issue	NOUN
ftr-451	841	34	of	of	ADP
ftr-451	841	35	tax	tax	NOUN
ftr-451	841	36	doctrine	doctrine	NOUN
ftr-451	841	37	.	.	PUNCT
ftr-451	842	1	a.	a.	NOUN
ftr-451	842	2	property	property	NOUN
ftr-451	842	3	-	-	PUNCT
ftr-451	842	4	law	law	NOUN
ftr-451	842	5	status	status	NOUN
ftr-451	842	6	of	of	ADP
ftr-451	842	7	found	find	VERB
ftr-451	842	8	items	item	NOUN
ftr-451	842	9	herein	herein	NOUN
ftr-451	842	10	is	be	AUX
ftr-451	842	11	a	a	DET
ftr-451	842	12	brief	brief	ADJ
ftr-451	842	13	description	description	NOUN
ftr-451	842	14	of	of	ADP
ftr-451	842	15	personal	personal	ADJ
ftr-451	842	16	property	property	NOUN
ftr-451	842	17	law	law	NOUN
ftr-451	842	18	as	as	SCONJ
ftr-451	842	19	it	it	PRON
ftr-451	842	20	applies	apply	VERB
ftr-451	842	21	to	to	PART
ftr-451	842	22	found	find	VERB
ftr-451	842	23	items	item	NOUN
ftr-451	842	24	.	.	PUNCT
ftr-451	843	1	the	the	DET
ftr-451	843	2	law	law	NOUN
ftr-451	843	3	turns	turn	VERB
ftr-451	843	4	out	out	ADP
ftr-451	843	5	to	to	PART
ftr-451	843	6	be	be	AUX
ftr-451	843	7	quite	quite	ADV
ftr-451	843	8	complex	complex	ADJ
ftr-451	843	9	and	and	CCONJ
ftr-451	843	10	unclear	unclear	ADJ
ftr-451	843	11	in	in	ADP
ftr-451	843	12	application	application	NOUN
ftr-451	843	13	.	.	PUNCT
ftr-451	844	1	generally	generally	ADV
ftr-451	844	2	speaking	speak	VERB
ftr-451	844	3	,	,	PUNCT
ftr-451	844	4	“	"	PUNCT
ftr-451	844	5	finder	finder	PROPN
ftr-451	844	6	’s	’s	PART
ftr-451	844	7	keepers	keeper	NOUN
ftr-451	844	8	”	"	PUNCT
ftr-451	844	9	is	be	AUX
ftr-451	844	10	not	not	PART
ftr-451	844	11	the	the	DET
ftr-451	844	12	prevailing	prevail	VERB
ftr-451	844	13	rule	rule	NOUN
ftr-451	844	14	.	.	PUNCT
ftr-451	845	1	“	"	PUNCT
ftr-451	845	2	finder	finder	PROPN
ftr-451	845	3	’s	’s	PART
ftr-451	845	4	keepers	keeper	NOUN
ftr-451	845	5	”	"	PUNCT
ftr-451	845	6	is	be	AUX
ftr-451	845	7	the	the	DET
ftr-451	845	8	prevailing	prevail	VERB
ftr-451	845	9	rule	rule	NOUN
ftr-451	845	10	only	only	ADV
ftr-451	845	11	for	for	ADP
ftr-451	845	12	abandoned	abandon	VERB
ftr-451	845	13	items	item	NOUN
ftr-451	845	14	,	,	PUNCT
ftr-451	845	15	as	as	ADV
ftr-451	845	16	well	well	ADV
ftr-451	845	17	as	as	ADP
ftr-451	845	18	for	for	ADP
ftr-451	845	19	fish	fish	NOUN
ftr-451	845	20	and	and	CCONJ
ftr-451	845	21	game	game	NOUN
ftr-451	845	22	.	.	PUNCT
ftr-451	846	1	however	however	ADV
ftr-451	846	2	,	,	PUNCT
ftr-451	846	3	the	the	DET
ftr-451	846	4	finder	finder	NOUN
ftr-451	846	5	’s	’s	PART
ftr-451	846	6	title	title	NOUN
ftr-451	846	7	may	may	AUX
ftr-451	846	8	be	be	AUX
ftr-451	846	9	superseded	supersede	VERB
ftr-451	846	10	by	by	ADP
ftr-451	846	11	that	that	PRON
ftr-451	846	12	of	of	ADP
ftr-451	846	13	the	the	DET
ftr-451	846	14	private	private	ADJ
ftr-451	846	15	landowner	landowner	NOUN
ftr-451	846	16	or	or	CCONJ
ftr-451	846	17	of	of	ADP
ftr-451	846	18	the	the	DET
ftr-451	846	19	state	state	NOUN
ftr-451	846	20	,	,	PUNCT
ftr-451	846	21	due	due	ADP
ftr-451	846	22	to	to	ADP
ftr-451	846	23	trespass	trespass	NOUN
ftr-451	846	24	or	or	CCONJ
ftr-451	846	25	a	a	DET
ftr-451	846	26	violation	violation	NOUN
ftr-451	846	27	of	of	ADP
ftr-451	846	28	law	law	NOUN
ftr-451	846	29	or	or	CCONJ
ftr-451	846	30	regulations	regulation	NOUN
ftr-451	846	31	.	.	PUNCT
ftr-451	847	1	abandoned	abandon	VERB
ftr-451	847	2	property	property	NOUN
ftr-451	847	3	would	would	AUX
ftr-451	847	4	not	not	PART
ftr-451	847	5	be	be	AUX
ftr-451	847	6	a	a	DET
ftr-451	847	7	significant	significant	ADJ
ftr-451	847	8	income	income	NOUN
ftr-451	847	9	tax136	tax136	NOUN
ftr-451	847	10	137	137	NUM
ftr-451	847	11	category	category	NOUN
ftr-451	847	12	in	in	ADP
ftr-451	847	13	any	any	DET
ftr-451	847	14	event	event	NOUN
ftr-451	847	15	,	,	PUNCT
ftr-451	847	16	since	since	SCONJ
ftr-451	847	17	abandoned	abandon	VERB
ftr-451	847	18	property	property	NOUN
ftr-451	847	19	is	be	AUX
ftr-451	847	20	likely	likely	ADJ
ftr-451	847	21	to	to	PART
ftr-451	847	22	have	have	VERB
ftr-451	847	23	little	little	ADJ
ftr-451	847	24	intrinsic	intrinsic	ADJ
ftr-451	847	25	or	or	CCONJ
ftr-451	847	26	net	net	ADJ
ftr-451	847	27	salvage	salvage	NOUN
ftr-451	847	28	value	value	NOUN
ftr-451	847	29	(	(	PUNCT
ftr-451	847	30	or	or	CCONJ
ftr-451	847	31	else	else	ADV
ftr-451	847	32	it	it	PRON
ftr-451	847	33	would	would	AUX
ftr-451	847	34	have	have	AUX
ftr-451	847	35	been	be	AUX
ftr-451	847	36	sold	sell	VERB
ftr-451	847	37	by	by	ADP
ftr-451	847	38	the	the	DET
ftr-451	847	39	original	original	ADJ
ftr-451	847	40	owner	owner	NOUN
ftr-451	847	41	)	)	PUNCT
ftr-451	847	42	.	.	PUNCT
ftr-451	848	1	as	as	SCONJ
ftr-451	848	2	to	to	PART
ftr-451	848	3	“	"	PUNCT
ftr-451	848	4	lost	lose	VERB
ftr-451	848	5	”	"	PUNCT
ftr-451	848	6	(	(	PUNCT
ftr-451	848	7	as	as	SCONJ
ftr-451	848	8	opposed	oppose	VERB
ftr-451	848	9	to	to	ADP
ftr-451	848	10	abandoned	abandon	VERB
ftr-451	848	11	)	)	PUNCT
ftr-451	848	12	items	item	NOUN
ftr-451	848	13	,	,	PUNCT
ftr-451	848	14	a	a	DET
ftr-451	848	15	finder	finder	NOUN
ftr-451	848	16	who	who	PRON
ftr-451	848	17	takes	take	VERB
ftr-451	848	18	possession	possession	NOUN
ftr-451	848	19	has	have	VERB
ftr-451	848	20	good	good	ADJ
ftr-451	848	21	title	title	NOUN
ftr-451	848	22	against	against	ADP
ftr-451	848	23	all	all	DET
ftr-451	848	24	persons	person	NOUN
ftr-451	848	25	except	except	SCONJ
ftr-451	848	26	the	the	DET
ftr-451	848	27	owner	owner	NOUN
ftr-451	848	28	.	.	PUNCT
ftr-451	849	1	but	but	CCONJ
ftr-451	849	2	a	a	DET
ftr-451	849	3	finder	finder	NOUN
ftr-451	849	4	’s	’s	PART
ftr-451	849	5	right	right	NOUN
ftr-451	849	6	to	to	ADP
ftr-451	849	7	possession	possession	NOUN
ftr-451	849	8	is	be	AUX
ftr-451	849	9	inferior	inferior	ADJ
ftr-451	849	10	to	to	ADP
ftr-451	849	11	the	the	DET
ftr-451	849	12	landowner	landowner	NOUN
ftr-451	849	13	’s	’	VERB
ftr-451	849	14	if	if	SCONJ
ftr-451	849	15	the	the	DET
ftr-451	849	16	finder	finder	NOUN
ftr-451	849	17	is	be	AUX
ftr-451	849	18	a	a	DET
ftr-451	849	19	trespasser	trespasser	NOUN
ftr-451	849	20	,	,	PUNCT
ftr-451	849	21	as	as	SCONJ
ftr-451	849	22	may	may	AUX
ftr-451	849	23	also	also	ADV
ftr-451	849	24	be	be	AUX
ftr-451	849	25	the	the	DET
ftr-451	849	26	case	case	NOUN
ftr-451	849	27	if	if	SCONJ
ftr-451	849	28	the	the	DET
ftr-451	849	29	finder	finder	NOUN
ftr-451	849	30	is	be	AUX
ftr-451	849	31	an	an	DET
ftr-451	849	32	invitee	invitee	NOUN
ftr-451	849	33	or	or	CCONJ
ftr-451	849	34	licensee.138	licensee.138	PROPN
ftr-451	849	35	134	134	NUM
ftr-451	849	36	.	.	PUNCT
ftr-451	850	1	my	my	PRON
ftr-451	850	2	research	research	NOUN
ftr-451	850	3	has	have	AUX
ftr-451	850	4	failed	fail	VERB
ftr-451	850	5	to	to	PART
ftr-451	850	6	uncover	uncover	VERB
ftr-451	850	7	any	any	DET
ftr-451	850	8	dispute	dispute	NOUN
ftr-451	850	9	in	in	ADP
ftr-451	850	10	which	which	PRON
ftr-451	850	11	a	a	DET
ftr-451	850	12	taxpayer	taxpayer	NOUN
ftr-451	850	13	attempted	attempt	VERB
ftr-451	850	14	to	to	PART
ftr-451	850	15	exclude	exclude	VERB
ftr-451	850	16	,	,	PUNCT
ftr-451	850	17	or	or	CCONJ
ftr-451	850	18	defer	defer	VERB
ftr-451	850	19	realization	realization	NOUN
ftr-451	850	20	of	of	ADP
ftr-451	850	21	,	,	PUNCT
ftr-451	850	22	income	income	NOUN
ftr-451	850	23	with	with	ADP
ftr-451	850	24	respect	respect	NOUN
ftr-451	850	25	to	to	ADP
ftr-451	850	26	a	a	DET
ftr-451	850	27	windfall	windfall	NOUN
ftr-451	850	28	found	find	VERB
ftr-451	850	29	object	object	NOUN
ftr-451	850	30	pursuant	pursuant	ADV
ftr-451	850	31	to	to	ADP
ftr-451	850	32	the	the	DET
ftr-451	850	33	“	"	PUNCT
ftr-451	850	34	reduced	reduce	VERB
ftr-451	850	35	to	to	ADP
ftr-451	850	36	undisputed	undisputed	ADJ
ftr-451	850	37	possession	possession	NOUN
ftr-451	850	38	”	"	PUNCT
ftr-451	850	39	language	language	NOUN
ftr-451	850	40	of	of	ADP
ftr-451	850	41	regs	reg	NOUN
ftr-451	850	42	.	.	PUNCT
ftr-451	851	1	§	§	PROPN
ftr-451	851	2	1.61	1.61	NUM
ftr-451	851	3	-	-	SYM
ftr-451	851	4	14	14	NUM
ftr-451	851	5	.	.	PUNCT
ftr-451	851	6	135	135	NUM
ftr-451	851	7	.	.	PUNCT
ftr-451	852	1	see	see	VERB
ftr-451	852	2	commissioner	commissioner	NOUN
ftr-451	852	3	v.	v.	ADP
ftr-451	852	4	estate	estate	NOUN
ftr-451	852	5	of	of	ADP
ftr-451	852	6	hubert	hubert	PROPN
ftr-451	852	7	,	,	PUNCT
ftr-451	852	8	117	117	NUM
ftr-451	852	9	s.ct	s.ct	NOUN
ftr-451	852	10	.	.	PROPN
ftr-451	852	11	1124	1124	NUM
ftr-451	852	12	(	(	PUNCT
ftr-451	852	13	1997	1997	NUM
ftr-451	852	14	)	)	PUNCT
ftr-451	852	15	(	(	PUNCT
ftr-451	852	16	tax	tax	NOUN
ftr-451	852	17	treatment	treatment	NOUN
ftr-451	852	18	of	of	ADP
ftr-451	852	19	certain	certain	ADJ
ftr-451	852	20	estate	estate	NOUN
ftr-451	852	21	administration	administration	NOUN
ftr-451	852	22	expenses	expense	NOUN
ftr-451	852	23	governed	govern	VERB
ftr-451	852	24	by	by	ADP
ftr-451	852	25	treasury	treasury	NOUN
ftr-451	852	26	regulation	regulation	NOUN
ftr-451	852	27	,	,	PUNCT
ftr-451	852	28	as	as	SCONJ
ftr-451	852	29	construed	construe	VERB
ftr-451	852	30	by	by	ADP
ftr-451	852	31	the	the	DET
ftr-451	852	32	supreme	supreme	PROPN
ftr-451	852	33	court	court	PROPN
ftr-451	852	34	,	,	PUNCT
ftr-451	852	35	in	in	ADP
ftr-451	852	36	absence	absence	NOUN
ftr-451	852	37	of	of	ADP
ftr-451	852	38	clear	clear	ADJ
ftr-451	852	39	resolution	resolution	NOUN
ftr-451	852	40	under	under	ADP
ftr-451	852	41	the	the	DET
ftr-451	852	42	code	code	NOUN
ftr-451	852	43	)	)	PUNCT
ftr-451	852	44	.	.	PUNCT
ftr-451	853	1	136	136	NUM
ftr-451	853	2	.	.	PUNCT
ftr-451	854	1	see	see	VERB
ftr-451	854	2	r.	r.	PROPN
ftr-451	854	3	brown	brown	PROPN
ftr-451	854	4	,	,	PUNCT
ftr-451	854	5	the	the	DET
ftr-451	854	6	law	law	NOUN
ftr-451	854	7	of	of	ADP
ftr-451	854	8	personal	personal	ADJ
ftr-451	854	9	property	property	NOUN
ftr-451	854	10	(	(	PUNCT
ftr-451	854	11	3d	3d	PROPN
ftr-451	854	12	ed	ed	NOUN
ftr-451	854	13	.	.	PUNCT
ftr-451	855	1	w.	w.	PROPN
ftr-451	855	2	rauschenbush	rauschenbush	PROPN
ftr-451	855	3	)	)	PUNCT
ftr-451	855	4	(	(	PUNCT
ftr-451	855	5	1975	1975	NUM
ftr-451	855	6	)	)	PUNCT
ftr-451	855	7	§	§	PROPN
ftr-451	855	8	§	§	PROPN
ftr-451	855	9	1.6	1.6	NUM
ftr-451	855	10	,	,	PUNCT
ftr-451	855	11	2.1	2.1	NUM
ftr-451	855	12	,	,	PUNCT
ftr-451	855	13	2.2	2.2	NUM
ftr-451	855	14	,	,	PUNCT
ftr-451	855	15	and	and	CCONJ
ftr-451	855	16	2.4	2.4	NUM
ftr-451	855	17	(	(	PUNCT
ftr-451	855	18	hereinafter	hereinafter	NOUN
ftr-451	855	19	referred	refer	VERB
ftr-451	855	20	to	to	ADP
ftr-451	855	21	as	as	ADP
ftr-451	855	22	brown	brown	ADJ
ftr-451	855	23	)	)	PUNCT
ftr-451	855	24	.	.	PUNCT
ftr-451	856	1	137	137	NUM
ftr-451	856	2	.	.	PUNCT
ftr-451	857	1	to	to	PART
ftr-451	857	2	be	be	AUX
ftr-451	857	3	“	"	PUNCT
ftr-451	857	4	abandoned	abandon	VERB
ftr-451	857	5	,	,	PUNCT
ftr-451	857	6	”	"	PUNCT
ftr-451	857	7	there	there	PRON
ftr-451	857	8	must	must	AUX
ftr-451	857	9	be	be	AUX
ftr-451	857	10	an	an	DET
ftr-451	857	11	intent	intent	NOUN
ftr-451	857	12	to	to	PART
ftr-451	857	13	abandon	abandon	VERB
ftr-451	857	14	,	,	PUNCT
ftr-451	857	15	which	which	PRON
ftr-451	857	16	might	might	AUX
ftr-451	857	17	be	be	AUX
ftr-451	857	18	shown	show	VERB
ftr-451	857	19	by	by	ADP
ftr-451	857	20	facts	fact	NOUN
ftr-451	857	21	indicating	indicate	VERB
ftr-451	857	22	that	that	SCONJ
ftr-451	857	23	the	the	DET
ftr-451	857	24	owner	owner	NOUN
ftr-451	857	25	made	make	VERB
ftr-451	857	26	no	no	DET
ftr-451	857	27	attempt	attempt	NOUN
ftr-451	857	28	to	to	PART
ftr-451	857	29	recover	recover	VERB
ftr-451	857	30	an	an	DET
ftr-451	857	31	item	item	NOUN
ftr-451	857	32	.	.	PUNCT
ftr-451	858	1	there	there	PRON
ftr-451	858	2	is	be	VERB
ftr-451	858	3	probably	probably	ADV
ftr-451	858	4	no	no	DET
ftr-451	858	5	such	such	ADJ
ftr-451	858	6	thing	thing	NOUN
ftr-451	858	7	as	as	ADP
ftr-451	858	8	“	"	PUNCT
ftr-451	858	9	abandoned	abandon	VERB
ftr-451	858	10	”	"	PUNCT
ftr-451	858	11	cash	cash	NOUN
ftr-451	858	12	.	.	PUNCT
ftr-451	859	1	138	138	NUM
ftr-451	859	2	.	.	PUNCT
ftr-451	860	1	see	see	VERB
ftr-451	860	2	i	i	PRON
ftr-451	860	3	d.	d.	PROPN
ftr-451	860	4	at	at	ADP
ftr-451	860	5	§	§	PROPN
ftr-451	860	6	§	§	PROPN
ftr-451	860	7	3.1	3.1	NUM
ftr-451	860	8	and	and	CCONJ
ftr-451	860	9	3.3	3.3	NUM
ftr-451	860	10	.	.	PUNCT
ftr-451	861	1	716	716	NUM
ftr-451	861	2	florida	florida	PROPN
ftr-451	861	3	tax	tax	NOUN
ftr-451	861	4	review	review	NOUN
ftr-451	861	5	[	[	X
ftr-451	861	6	vol	vol	NOUN
ftr-451	861	7	.	.	PUNCT
ftr-451	862	1	4:10	4:10	NUM
ftr-451	862	2	next	next	ADV
ftr-451	862	3	,	,	PUNCT
ftr-451	862	4	as	as	ADP
ftr-451	862	5	to	to	PART
ftr-451	862	6	“	"	PUNCT
ftr-451	862	7	misplaced	misplaced	ADJ
ftr-451	862	8	”	"	PUNCT
ftr-451	862	9	items	item	NOUN
ftr-451	862	10	,	,	PUNCT
ftr-451	862	11	the	the	DET
ftr-451	862	12	finder	finder	NOUN
ftr-451	862	13	’s	’s	PART
ftr-451	862	14	title	title	NOUN
ftr-451	862	15	is	be	AUX
ftr-451	862	16	inferior	inferior	ADJ
ftr-451	862	17	not	not	PART
ftr-451	862	18	only	only	ADV
ftr-451	862	19	to139	to139	ADP
ftr-451	862	20	that	that	SCONJ
ftr-451	862	21	of	of	ADP
ftr-451	862	22	the	the	DET
ftr-451	862	23	owner	owner	NOUN
ftr-451	862	24	but	but	CCONJ
ftr-451	862	25	also	also	ADV
ftr-451	862	26	to	to	ADP
ftr-451	862	27	that	that	PRON
ftr-451	862	28	of	of	ADP
ftr-451	862	29	the	the	DET
ftr-451	862	30	owner	owner	NOUN
ftr-451	862	31	of	of	ADP
ftr-451	862	32	the	the	DET
ftr-451	862	33	premises	premise	NOUN
ftr-451	862	34	where	where	SCONJ
ftr-451	862	35	the	the	DET
ftr-451	862	36	item	item	NOUN
ftr-451	862	37	was	be	AUX
ftr-451	862	38	misplaced	misplace	VERB
ftr-451	862	39	.	.	PUNCT
ftr-451	863	1	140	140	NUM
ftr-451	863	2	a	a	DET
ftr-451	863	3	fourth	fourth	ADJ
ftr-451	863	4	category	category	NOUN
ftr-451	863	5	is	be	AUX
ftr-451	863	6	“	"	PUNCT
ftr-451	863	7	treasure	treasure	NOUN
ftr-451	863	8	trove	trove	NOUN
ftr-451	863	9	,	,	PUNCT
ftr-451	863	10	”	"	PUNCT
ftr-451	863	11	meaning	mean	VERB
ftr-451	863	12	“	"	PUNCT
ftr-451	863	13	gold	gold	NOUN
ftr-451	863	14	or	or	CCONJ
ftr-451	863	15	silver	silver	NOUN
ftr-451	863	16	in	in	ADP
ftr-451	863	17	coin	coin	NOUN
ftr-451	863	18	,	,	PUNCT
ftr-451	863	19	plate	plate	NOUN
ftr-451	863	20	,	,	PUNCT
ftr-451	863	21	or	or	CCONJ
ftr-451	863	22	bullion	bullion	NOUN
ftr-451	863	23	[	[	X
ftr-451	863	24	that	that	PRON
ftr-451	863	25	]	]	PUNCT
ftr-451	863	26	is	be	AUX
ftr-451	863	27	found	find	VERB
ftr-451	863	28	concealed	conceal	VERB
ftr-451	863	29	in	in	ADP
ftr-451	863	30	a	a	DET
ftr-451	863	31	house	house	NOUN
ftr-451	863	32	or	or	CCONJ
ftr-451	863	33	in	in	ADP
ftr-451	863	34	the	the	DET
ftr-451	863	35	earth	earth	NOUN
ftr-451	863	36	or	or	CCONJ
ftr-451	863	37	other	other	ADJ
ftr-451	863	38	private	private	ADJ
ftr-451	863	39	place	place	NOUN
ftr-451	863	40	,	,	PUNCT
ftr-451	863	41	the	the	DET
ftr-451	863	42	owner	owner	NOUN
ftr-451	863	43	thereof	thereof	ADV
ftr-451	863	44	being	be	AUX
ftr-451	863	45	unknown	unknown	ADJ
ftr-451	863	46	.	.	PUNCT
ftr-451	863	47	”	"	PUNCT
ftr-451	864	1	note	note	VERB
ftr-451	864	2	that	that	SCONJ
ftr-451	864	3	“	"	PUNCT
ftr-451	864	4	treasure	treasure	NOUN
ftr-451	864	5	trove”141	trove”141	NOUN
ftr-451	864	6	refers	refer	VERB
ftr-451	864	7	only	only	ADV
ftr-451	864	8	to	to	AUX
ftr-451	864	9	cash	cash	NOUN
ftr-451	864	10	and	and	CCONJ
ftr-451	864	11	cash	cash	NOUN
ftr-451	864	12	-	-	PUNCT
ftr-451	864	13	like	like	ADJ
ftr-451	864	14	property	property	NOUN
ftr-451	864	15	.	.	PUNCT
ftr-451	865	1	in	in	ADP
ftr-451	865	2	england	england	PROPN
ftr-451	865	3	treasure	treasure	PROPN
ftr-451	865	4	trove	trove	NOUN
ftr-451	865	5	escheats	escheat	NOUN
ftr-451	865	6	to	to	ADP
ftr-451	865	7	the	the	DET
ftr-451	865	8	state	state	NOUN
ftr-451	865	9	,	,	PUNCT
ftr-451	865	10	but	but	CCONJ
ftr-451	865	11	in	in	ADP
ftr-451	865	12	the	the	DET
ftr-451	865	13	united	united	PROPN
ftr-451	865	14	states	states	PROPN
ftr-451	865	15	it	it	PRON
ftr-451	865	16	is	be	AUX
ftr-451	865	17	usually	usually	ADV
ftr-451	865	18	treated	treat	VERB
ftr-451	865	19	as	as	SCONJ
ftr-451	865	20	abandoned	abandon	VERB
ftr-451	865	21	,	,	PUNCT
ftr-451	865	22	lost	lose	VERB
ftr-451	865	23	,	,	PUNCT
ftr-451	865	24	or	or	CCONJ
ftr-451	865	25	misplaced	misplace	VERB
ftr-451	865	26	,	,	PUNCT
ftr-451	865	27	as	as	SCONJ
ftr-451	865	28	the	the	DET
ftr-451	865	29	case	case	NOUN
ftr-451	865	30	may	may	AUX
ftr-451	865	31	be	be	AUX
ftr-451	865	32	.	.	PUNCT
ftr-451	866	1	it	it	PRON
ftr-451	866	2	is	be	AUX
ftr-451	866	3	worth	worth	ADJ
ftr-451	866	4	noting	note	VERB
ftr-451	866	5	the	the	DET
ftr-451	866	6	treasure	treasure	NOUN
ftr-451	866	7	-	-	PUNCT
ftr-451	866	8	trove	trove	NOUN
ftr-451	866	9	category142	category142	PROPN
ftr-451	866	10	is	be	AUX
ftr-451	866	11	quite	quite	ADV
ftr-451	866	12	narrow	narrow	ADJ
ftr-451	866	13	.	.	PUNCT
ftr-451	867	1	it	it	PRON
ftr-451	867	2	does	do	AUX
ftr-451	867	3	not	not	PART
ftr-451	867	4	include	include	VERB
ftr-451	867	5	treasure	treasure	NOUN
ftr-451	867	6	recovered	recover	VERB
ftr-451	867	7	from	from	ADP
ftr-451	867	8	the	the	DET
ftr-451	867	9	sea	sea	NOUN
ftr-451	867	10	,	,	PUNCT
ftr-451	867	11	the	the	DET
ftr-451	867	12	shore	shore	NOUN
ftr-451	867	13	,	,	PUNCT
ftr-451	867	14	or	or	CCONJ
ftr-451	867	15	other	other	ADJ
ftr-451	867	16	public	public	ADJ
ftr-451	867	17	place	place	NOUN
ftr-451	867	18	.	.	PUNCT
ftr-451	868	1	finally	finally	ADV
ftr-451	868	2	,	,	PUNCT
ftr-451	868	3	the	the	DET
ftr-451	868	4	ownership	ownership	NOUN
ftr-451	868	5	of	of	ADP
ftr-451	868	6	found	find	VERB
ftr-451	868	7	(	(	PUNCT
ftr-451	868	8	or	or	CCONJ
ftr-451	868	9	stolen	steal	VERB
ftr-451	868	10	)	)	PUNCT
ftr-451	868	11	items	item	NOUN
ftr-451	868	12	may	may	AUX
ftr-451	868	13	be	be	AUX
ftr-451	868	14	the	the	DET
ftr-451	868	15	subject	subject	NOUN
ftr-451	868	16	of	of	ADP
ftr-451	868	17	statute	statute	NOUN
ftr-451	868	18	and	and	CCONJ
ftr-451	868	19	,	,	PUNCT
ftr-451	868	20	especially	especially	ADV
ftr-451	868	21	in	in	ADP
ftr-451	868	22	the	the	DET
ftr-451	868	23	case	case	NOUN
ftr-451	868	24	of	of	ADP
ftr-451	868	25	cultural	cultural	ADJ
ftr-451	868	26	property	property	NOUN
ftr-451	868	27	,	,	PUNCT
ftr-451	868	28	international143	international143	PROPN
ftr-451	868	29	agreement	agreement	NOUN
ftr-451	868	30	.	.	PUNCT
ftr-451	869	1	144	144	NUM
ftr-451	869	2	in	in	ADP
ftr-451	869	3	sum	sum	NOUN
ftr-451	869	4	,	,	PUNCT
ftr-451	869	5	except	except	SCONJ
ftr-451	869	6	for	for	ADP
ftr-451	869	7	abandoned	abandon	VERB
ftr-451	869	8	objects	object	NOUN
ftr-451	869	9	and	and	CCONJ
ftr-451	869	10	objects	object	NOUN
ftr-451	869	11	that	that	PRON
ftr-451	869	12	have	have	VERB
ftr-451	869	13	no	no	DET
ftr-451	869	14	owner	owner	NOUN
ftr-451	869	15	,	,	PUNCT
ftr-451	869	16	the	the	DET
ftr-451	869	17	finder	finder	NOUN
ftr-451	869	18	’s	’s	PART
ftr-451	869	19	“	"	PUNCT
ftr-451	869	20	title	title	NOUN
ftr-451	869	21	”	"	PUNCT
ftr-451	869	22	is	be	AUX
ftr-451	869	23	subordinate	subordinate	ADJ
ftr-451	869	24	to	to	ADP
ftr-451	869	25	that	that	PRON
ftr-451	869	26	of	of	ADP
ftr-451	869	27	the	the	DET
ftr-451	869	28	true	true	ADJ
ftr-451	869	29	owner	owner	NOUN
ftr-451	869	30	(	(	PUNCT
ftr-451	869	31	or	or	CCONJ
ftr-451	869	32	possibly	possibly	ADV
ftr-451	869	33	the	the	DET
ftr-451	869	34	state	state	NOUN
ftr-451	869	35	)	)	PUNCT
ftr-451	869	36	,	,	PUNCT
ftr-451	869	37	and	and	CCONJ
ftr-451	869	38	his	his	PRON
ftr-451	869	39	or	or	CCONJ
ftr-451	869	40	her	her	PRON
ftr-451	869	41	right	right	NOUN
ftr-451	869	42	to	to	PART
ftr-451	869	43	possession	possession	NOUN
ftr-451	869	44	may	may	AUX
ftr-451	869	45	be	be	AUX
ftr-451	869	46	inferior	inferior	ADJ
ftr-451	869	47	to	to	ADP
ftr-451	869	48	the	the	DET
ftr-451	869	49	owner	owner	NOUN
ftr-451	869	50	of	of	ADP
ftr-451	869	51	the	the	DET
ftr-451	869	52	property	property	NOUN
ftr-451	869	53	where	where	SCONJ
ftr-451	869	54	the	the	DET
ftr-451	869	55	item	item	NOUN
ftr-451	869	56	was	be	AUX
ftr-451	869	57	found	find	VERB
ftr-451	869	58	.	.	PUNCT
ftr-451	870	1	thus	thus	ADV
ftr-451	870	2	,	,	PUNCT
ftr-451	870	3	in	in	ADP
ftr-451	870	4	general	general	ADJ
ftr-451	870	5	,	,	PUNCT
ftr-451	870	6	the	the	DET
ftr-451	870	7	finder	finder	NOUN
ftr-451	870	8	has	have	VERB
ftr-451	870	9	the	the	DET
ftr-451	870	10	duties	duty	NOUN
ftr-451	870	11	of	of	ADP
ftr-451	870	12	a	a	DET
ftr-451	870	13	gratuitous	gratuitous	ADJ
ftr-451	870	14	bailee	bailee	NOUN
ftr-451	870	15	,	,	PUNCT
ftr-451	870	16	and	and	CCONJ
ftr-451	870	17	can	can	AUX
ftr-451	870	18	be	be	AUX
ftr-451	870	19	forced	force	VERB
ftr-451	870	20	to	to	PART
ftr-451	870	21	return	return	VERB
ftr-451	870	22	the	the	DET
ftr-451	870	23	item	item	NOUN
ftr-451	870	24	to	to	ADP
ftr-451	870	25	the	the	DET
ftr-451	870	26	true	true	ADJ
ftr-451	870	27	owner	owner	NOUN
ftr-451	870	28	in	in	ADP
ftr-451	870	29	good	good	ADJ
ftr-451	870	30	condition	condition	NOUN
ftr-451	870	31	.	.	PUNCT
ftr-451	871	1	if	if	SCONJ
ftr-451	871	2	the	the	DET
ftr-451	871	3	finder	finder	NOUN
ftr-451	871	4	sells	sell	VERB
ftr-451	871	5	the	the	DET
ftr-451	871	6	item	item	NOUN
ftr-451	871	7	to	to	ADP
ftr-451	871	8	a	a	DET
ftr-451	871	9	third	third	ADJ
ftr-451	871	10	party	party	NOUN
ftr-451	871	11	,	,	PUNCT
ftr-451	871	12	the	the	DET
ftr-451	871	13	purchaser	purchaser	NOUN
ftr-451	871	14	may	may	AUX
ftr-451	871	15	(	(	PUNCT
ftr-451	871	16	or145	or145	NOUN
ftr-451	871	17	may	may	AUX
ftr-451	871	18	not	not	PART
ftr-451	871	19	)	)	PUNCT
ftr-451	871	20	acquire	acquire	VERB
ftr-451	871	21	valid	valid	ADJ
ftr-451	871	22	title	title	NOUN
ftr-451	871	23	as	as	ADP
ftr-451	871	24	a	a	DET
ftr-451	871	25	bona	bona	ADJ
ftr-451	871	26	fide	fide	ADJ
ftr-451	871	27	purchaser	purchaser	NOUN
ftr-451	871	28	without	without	ADP
ftr-451	871	29	notice	notice	NOUN
ftr-451	871	30	,	,	PUNCT
ftr-451	871	31	but	but	CCONJ
ftr-451	871	32	the146	the146	PROPN
ftr-451	871	33	finder	finder	NOUN
ftr-451	871	34	-	-	PUNCT
ftr-451	871	35	seller	seller	NOUN
ftr-451	871	36	would	would	AUX
ftr-451	871	37	be	be	AUX
ftr-451	871	38	liable	liable	ADJ
ftr-451	871	39	(	(	PUNCT
ftr-451	871	40	civilly	civilly	ADV
ftr-451	871	41	and	and	CCONJ
ftr-451	871	42	criminally	criminally	ADV
ftr-451	871	43	)	)	PUNCT
ftr-451	871	44	for	for	ADP
ftr-451	871	45	conversion	conversion	NOUN
ftr-451	871	46	.	.	PUNCT
ftr-451	872	1	despite	despite	SCONJ
ftr-451	872	2	the	the	DET
ftr-451	872	3	foregoing	foregoing	NOUN
ftr-451	872	4	,	,	PUNCT
ftr-451	872	5	the	the	DET
ftr-451	872	6	finder	finder	NOUN
ftr-451	872	7	may	may	AUX
ftr-451	872	8	obtain	obtain	VERB
ftr-451	872	9	title	title	NOUN
ftr-451	872	10	against	against	ADP
ftr-451	872	11	the	the	DET
ftr-451	872	12	owner	owner	NOUN
ftr-451	872	13	after	after	ADP
ftr-451	872	14	the	the	DET
ftr-451	872	15	running	running	NOUN
ftr-451	872	16	of	of	ADP
ftr-451	872	17	the	the	DET
ftr-451	872	18	139	139	NUM
ftr-451	872	19	.	.	PUNCT
ftr-451	873	1	a	a	DET
ftr-451	873	2	“	"	PUNCT
ftr-451	873	3	misplaced	misplaced	ADJ
ftr-451	873	4	”	"	PUNCT
ftr-451	873	5	item	item	NOUN
ftr-451	873	6	is	be	AUX
ftr-451	873	7	an	an	DET
ftr-451	873	8	item	item	NOUN
ftr-451	873	9	set	set	VERB
ftr-451	873	10	aside	aside	ADV
ftr-451	873	11	by	by	ADP
ftr-451	873	12	the	the	DET
ftr-451	873	13	owner	owner	NOUN
ftr-451	873	14	,	,	PUNCT
ftr-451	873	15	who	who	PRON
ftr-451	873	16	then	then	ADV
ftr-451	873	17	forgets	forget	VERB
ftr-451	873	18	to	to	PART
ftr-451	873	19	pick	pick	VERB
ftr-451	873	20	it	it	PRON
ftr-451	873	21	up	up	ADP
ftr-451	873	22	.	.	PUNCT
ftr-451	874	1	thus	thus	ADV
ftr-451	874	2	,	,	PUNCT
ftr-451	874	3	a	a	DET
ftr-451	874	4	diamond	diamond	NOUN
ftr-451	874	5	ring	ring	NOUN
ftr-451	874	6	left	leave	VERB
ftr-451	874	7	on	on	ADP
ftr-451	874	8	a	a	DET
ftr-451	874	9	dressing	dressing	NOUN
ftr-451	874	10	table	table	NOUN
ftr-451	874	11	in	in	ADP
ftr-451	874	12	a	a	DET
ftr-451	874	13	hotel	hotel	NOUN
ftr-451	874	14	would	would	AUX
ftr-451	874	15	be	be	AUX
ftr-451	874	16	misplaced	misplace	VERB
ftr-451	874	17	,	,	PUNCT
ftr-451	874	18	whereas	whereas	SCONJ
ftr-451	874	19	a	a	DET
ftr-451	874	20	diamond	diamond	NOUN
ftr-451	874	21	ring	ring	NOUN
ftr-451	874	22	that	that	PRON
ftr-451	874	23	washed	wash	VERB
ftr-451	874	24	down	down	ADP
ftr-451	874	25	the	the	DET
ftr-451	874	26	shower	shower	NOUN
ftr-451	874	27	drain	drain	NOUN
ftr-451	874	28	would	would	AUX
ftr-451	874	29	(	(	PUNCT
ftr-451	874	30	presumably	presumably	ADV
ftr-451	874	31	)	)	PUNCT
ftr-451	874	32	be	be	AUX
ftr-451	874	33	lost	lose	VERB
ftr-451	874	34	.	.	PUNCT
ftr-451	875	1	140	140	NUM
ftr-451	875	2	.	.	PUNCT
ftr-451	876	1	see	see	VERB
ftr-451	876	2	brown	brown	PROPN
ftr-451	876	3	,	,	PUNCT
ftr-451	876	4	supra	supra	PROPN
ftr-451	876	5	note	note	NOUN
ftr-451	876	6	136	136	NUM
ftr-451	876	7	,	,	PUNCT
ftr-451	876	8	at	at	ADP
ftr-451	876	9	§	§	PROPN
ftr-451	876	10	3.4	3.4	NUM
ftr-451	876	11	.	.	NOUN
ftr-451	876	12	141	141	NUM
ftr-451	876	13	.	.	PUNCT
ftr-451	877	1	see	see	VERB
ftr-451	877	2	brown	brown	ADJ
ftr-451	877	3	,	,	PUNCT
ftr-451	877	4	at	at	ADP
ftr-451	877	5	§	§	PROPN
ftr-451	877	6	3.3	3.3	NUM
ftr-451	877	7	.	.	PUNCT
ftr-451	878	1	142	142	NUM
ftr-451	878	2	.	.	PUNCT
ftr-451	879	1	see	see	VERB
ftr-451	879	2	i	i	PRON
ftr-451	879	3	d.	d.	PROPN
ftr-451	879	4	143	143	NUM
ftr-451	879	5	.	.	PUNCT
ftr-451	880	1	these	these	DET
ftr-451	880	2	statutes	statute	NOUN
ftr-451	880	3	,	,	PUNCT
ftr-451	880	4	often	often	ADV
ftr-451	880	5	of	of	ADP
ftr-451	880	6	pre	pre	ADJ
ftr-451	880	7	-	-	ADJ
ftr-451	880	8	civil	civil	ADJ
ftr-451	880	9	war	war	NOUN
ftr-451	880	10	vintage	vintage	NOUN
ftr-451	880	11	,	,	PUNCT
ftr-451	880	12	exist	exist	VERB
ftr-451	880	13	in	in	ADP
ftr-451	880	14	about	about	ADV
ftr-451	880	15	one	one	NUM
ftr-451	880	16	-	-	PUNCT
ftr-451	880	17	third	third	NOUN
ftr-451	880	18	of	of	ADP
ftr-451	880	19	the	the	DET
ftr-451	880	20	states	state	NOUN
ftr-451	880	21	.	.	PUNCT
ftr-451	881	1	typically	typically	ADV
ftr-451	881	2	,	,	PUNCT
ftr-451	881	3	they	they	PRON
ftr-451	881	4	provide	provide	VERB
ftr-451	881	5	that	that	SCONJ
ftr-451	881	6	the	the	DET
ftr-451	881	7	finder	finder	NOUN
ftr-451	881	8	of	of	ADP
ftr-451	881	9	any	any	DET
ftr-451	881	10	object	object	NOUN
ftr-451	881	11	over	over	ADP
ftr-451	881	12	a	a	DET
ftr-451	881	13	de	de	X
ftr-451	881	14	minimis	minimis	NOUN
ftr-451	881	15	value	value	NOUN
ftr-451	881	16	post	post	NOUN
ftr-451	881	17	local	local	ADJ
ftr-451	881	18	notice	notice	NOUN
ftr-451	881	19	of	of	ADP
ftr-451	881	20	the	the	DET
ftr-451	881	21	finding	finding	NOUN
ftr-451	881	22	;	;	PUNCT
ftr-451	881	23	after	after	ADP
ftr-451	881	24	the	the	DET
ftr-451	881	25	running	running	NOUN
ftr-451	881	26	of	of	ADP
ftr-451	881	27	a	a	DET
ftr-451	881	28	period	period	NOUN
ftr-451	881	29	of	of	ADP
ftr-451	881	30	time	time	NOUN
ftr-451	881	31	,	,	PUNCT
ftr-451	881	32	and	and	CCONJ
ftr-451	881	33	assuming	assume	VERB
ftr-451	881	34	that	that	SCONJ
ftr-451	881	35	the	the	DET
ftr-451	881	36	owner	owner	NOUN
ftr-451	881	37	does	do	AUX
ftr-451	881	38	not	not	PART
ftr-451	881	39	appear	appear	VERB
ftr-451	881	40	,	,	PUNCT
ftr-451	881	41	the	the	DET
ftr-451	881	42	finder	finder	NOUN
ftr-451	881	43	can	can	AUX
ftr-451	881	44	keep	keep	VERB
ftr-451	881	45	a	a	DET
ftr-451	881	46	portion	portion	NOUN
ftr-451	881	47	of	of	ADP
ftr-451	881	48	the	the	DET
ftr-451	881	49	value	value	NOUN
ftr-451	881	50	and	and	CCONJ
ftr-451	881	51	the	the	DET
ftr-451	881	52	rest	rest	NOUN
ftr-451	881	53	escheats	escheat	VERB
ftr-451	881	54	to	to	ADP
ftr-451	881	55	the	the	DET
ftr-451	881	56	state	state	NOUN
ftr-451	881	57	.	.	PUNCT
ftr-451	882	1	apparently	apparently	ADV
ftr-451	882	2	,	,	PUNCT
ftr-451	882	3	these	these	DET
ftr-451	882	4	statutes	statute	NOUN
ftr-451	882	5	are	be	AUX
ftr-451	882	6	so	so	ADV
ftr-451	882	7	rarely	rarely	ADV
ftr-451	882	8	used	use	VERB
ftr-451	882	9	as	as	SCONJ
ftr-451	882	10	to	to	PART
ftr-451	882	11	be	be	AUX
ftr-451	882	12	virtually	virtually	ADV
ftr-451	882	13	a	a	DET
ftr-451	882	14	dead	dead	ADJ
ftr-451	882	15	letter	letter	NOUN
ftr-451	882	16	.	.	PUNCT
ftr-451	883	1	see	see	VERB
ftr-451	883	2	david	david	PROPN
ftr-451	883	3	riesman	riesman	PROPN
ftr-451	883	4	,	,	PUNCT
ftr-451	883	5	jr	jr	PROPN
ftr-451	883	6	.	.	PROPN
ftr-451	883	7	,	,	PUNCT
ftr-451	883	8	possession	possession	NOUN
ftr-451	883	9	and	and	CCONJ
ftr-451	883	10	the	the	DET
ftr-451	883	11	law	law	NOUN
ftr-451	883	12	of	of	ADP
ftr-451	883	13	finders	finder	NOUN
ftr-451	883	14	,	,	PUNCT
ftr-451	883	15	52	52	NUM
ftr-451	883	16	harv	harv	NOUN
ftr-451	883	17	.	.	PUNCT
ftr-451	884	1	l.	l.	PROPN
ftr-451	884	2	rev	rev	PROPN
ftr-451	884	3	.	.	PROPN
ftr-451	884	4	1105	1105	NUM
ftr-451	884	5	,	,	PUNCT
ftr-451	884	6	1123	1123	NUM
ftr-451	884	7	-	-	SYM
ftr-451	884	8	24	24	NUM
ftr-451	884	9	(	(	PUNCT
ftr-451	884	10	1939	1939	NUM
ftr-451	884	11	)	)	PUNCT
ftr-451	884	12	.	.	PUNCT
ftr-451	885	1	(	(	PUNCT
ftr-451	885	2	the	the	DET
ftr-451	885	3	author	author	NOUN
ftr-451	885	4	,	,	PUNCT
ftr-451	885	5	then	then	ADV
ftr-451	885	6	a	a	DET
ftr-451	885	7	professor	professor	NOUN
ftr-451	885	8	at	at	ADP
ftr-451	885	9	what	what	PRON
ftr-451	885	10	is	be	AUX
ftr-451	885	11	now	now	ADV
ftr-451	885	12	s.u.n.y	s.u.n.y	PROPN
ftr-451	885	13	.	.	PROPN
ftr-451	885	14	buffalo	buffalo	PROPN
ftr-451	885	15	law	law	PROPN
ftr-451	885	16	school	school	NOUN
ftr-451	885	17	,	,	PUNCT
ftr-451	885	18	is	be	AUX
ftr-451	885	19	the	the	DET
ftr-451	885	20	same	same	ADJ
ftr-451	885	21	david	david	PROPN
ftr-451	885	22	riesman	riesman	PROPN
ftr-451	885	23	of	of	ADP
ftr-451	885	24	the	the	DET
ftr-451	885	25	lonely	lonely	ADJ
ftr-451	885	26	crowd	crowd	NOUN
ftr-451	885	27	fame	fame	NOUN
ftr-451	885	28	.	.	PUNCT
ftr-451	885	29	)	)	PUNCT
ftr-451	886	1	144	144	NUM
ftr-451	886	2	.	.	PUNCT
ftr-451	887	1	see	see	VERB
ftr-451	887	2	unidroit	unidroit	ADJ
ftr-451	887	3	convention	convention	PROPN
ftr-451	887	4	on	on	ADP
ftr-451	887	5	stolen	steal	VERB
ftr-451	887	6	or	or	CCONJ
ftr-451	887	7	illegally	illegally	ADV
ftr-451	887	8	exported	export	VERB
ftr-451	887	9	cultural	cultural	ADJ
ftr-451	887	10	objects	object	NOUN
ftr-451	887	11	,	,	PUNCT
ftr-451	887	12	june	june	PROPN
ftr-451	887	13	24	24	NUM
ftr-451	887	14	,	,	PUNCT
ftr-451	887	15	1995	1995	NUM
ftr-451	887	16	,	,	PUNCT
ftr-451	887	17	art	art	NOUN
ftr-451	887	18	.	.	PUNCT
ftr-451	888	1	3(1	3(1	NUM
ftr-451	888	2	)	)	PUNCT
ftr-451	888	3	,	,	PUNCT
ftr-451	888	4	34	34	NUM
ftr-451	888	5	i.l.m	i.l.m	NOUN
ftr-451	888	6	.	.	PUNCT
ftr-451	889	1	1322	1322	NUM
ftr-451	889	2	,	,	PUNCT
ftr-451	889	3	1331	1331	NUM
ftr-451	890	1	[	[	X
ftr-451	890	2	hereinafter	hereinafter	VERB
ftr-451	890	3	unidroit	unidroit	PROPN
ftr-451	890	4	convention	convention	PROPN
ftr-451	890	5	]	]	PUNCT
ftr-451	890	6	discussed	discuss	VERB
ftr-451	890	7	in	in	ADP
ftr-451	890	8	lyndel	lyndel	PROPN
ftr-451	890	9	v.	v.	ADP
ftr-451	890	10	pratt	pratt	PROPN
ftr-451	890	11	,	,	PUNCT
ftr-451	890	12	commentary	commentary	NOUN
ftr-451	890	13	on	on	ADP
ftr-451	890	14	the	the	DET
ftr-451	890	15	unidroit	unidroit	ADJ
ftr-451	890	16	convention	convention	PROPN
ftr-451	890	17	(	(	PUNCT
ftr-451	890	18	1997	1997	NUM
ftr-451	890	19	)	)	PUNCT
ftr-451	890	20	.	.	PUNCT
ftr-451	891	1	see	see	VERB
ftr-451	891	2	generally	generally	ADV
ftr-451	891	3	,	,	PUNCT
ftr-451	891	4	lyndel	lyndel	PROPN
ftr-451	891	5	v.	v.	PROPN
ftr-451	891	6	prott	prott	PROPN
ftr-451	891	7	&	&	CCONJ
ftr-451	891	8	p.j	p.j	PROPN
ftr-451	891	9	.	.	PROPN
ftr-451	892	1	o’keefe	o’keefe	PROPN
ftr-451	892	2	,	,	PUNCT
ftr-451	892	3	law	law	NOUN
ftr-451	892	4	and	and	CCONJ
ftr-451	892	5	the	the	DET
ftr-451	892	6	cultural	cultural	ADJ
ftr-451	892	7	heritage	heritage	NOUN
ftr-451	892	8	(	(	PUNCT
ftr-451	892	9	3	3	NUM
ftr-451	892	10	volumes	volume	NOUN
ftr-451	892	11	,	,	PUNCT
ftr-451	892	12	1989	1989	NUM
ftr-451	892	13	)	)	PUNCT
ftr-451	892	14	(	(	PUNCT
ftr-451	892	15	describing	describe	VERB
ftr-451	892	16	state	state	NOUN
ftr-451	892	17	,	,	PUNCT
ftr-451	892	18	national	national	ADJ
ftr-451	892	19	,	,	PUNCT
ftr-451	892	20	and	and	CCONJ
ftr-451	892	21	international	international	ADJ
ftr-451	892	22	law	law	NOUN
ftr-451	892	23	as	as	SCONJ
ftr-451	892	24	it	it	PRON
ftr-451	892	25	pertains	pertain	VERB
ftr-451	892	26	to	to	ADP
ftr-451	892	27	the	the	DET
ftr-451	892	28	excavation	excavation	NOUN
ftr-451	892	29	,	,	PUNCT
ftr-451	892	30	theft	theft	NOUN
ftr-451	892	31	,	,	PUNCT
ftr-451	892	32	sale	sale	NOUN
ftr-451	892	33	,	,	PUNCT
ftr-451	892	34	etc	etc	X
ftr-451	892	35	.	.	X
ftr-451	892	36	,	,	PUNCT
ftr-451	892	37	of	of	ADP
ftr-451	892	38	art	art	NOUN
ftr-451	892	39	objects	object	NOUN
ftr-451	892	40	and	and	CCONJ
ftr-451	892	41	other	other	ADJ
ftr-451	892	42	objects	object	NOUN
ftr-451	892	43	classed	class	VERB
ftr-451	892	44	as	as	ADP
ftr-451	892	45	“	"	PUNCT
ftr-451	892	46	cultural	cultural	ADJ
ftr-451	892	47	heritage	heritage	NOUN
ftr-451	892	48	”	"	PUNCT
ftr-451	892	49	)	)	PUNCT
ftr-451	892	50	.	.	PUNCT
ftr-451	893	1	145	145	NUM
ftr-451	893	2	.	.	PUNCT
ftr-451	894	1	a	a	DET
ftr-451	894	2	bailee	bailee	PROPN
ftr-451	894	3	has	have	VERB
ftr-451	894	4	a	a	DET
ftr-451	894	5	duty	duty	NOUN
ftr-451	894	6	of	of	ADP
ftr-451	894	7	care	care	NOUN
ftr-451	894	8	over	over	ADP
ftr-451	894	9	the	the	DET
ftr-451	894	10	property	property	NOUN
ftr-451	894	11	,	,	PUNCT
ftr-451	894	12	as	as	ADV
ftr-451	894	13	well	well	ADV
ftr-451	894	14	as	as	ADP
ftr-451	894	15	the	the	DET
ftr-451	894	16	duty	duty	NOUN
ftr-451	894	17	to	to	PART
ftr-451	894	18	return	return	VERB
ftr-451	894	19	the	the	DET
ftr-451	894	20	property	property	NOUN
ftr-451	894	21	to	to	ADP
ftr-451	894	22	the	the	DET
ftr-451	894	23	bailor	bailor	NOUN
ftr-451	894	24	.	.	PUNCT
ftr-451	895	1	see	see	VERB
ftr-451	895	2	brown	brown	PROPN
ftr-451	895	3	,	,	PUNCT
ftr-451	895	4	supra	supra	PROPN
ftr-451	895	5	note	note	NOUN
ftr-451	895	6	136	136	NUM
ftr-451	895	7	,	,	PUNCT
ftr-451	895	8	at	at	ADP
ftr-451	895	9	§	§	PROPN
ftr-451	895	10	§	§	PROPN
ftr-451	895	11	11.1	11.1	NUM
ftr-451	895	12	and	and	CCONJ
ftr-451	895	13	11.7	11.7	NUM
ftr-451	895	14	.	.	NOUN
ftr-451	895	15	146	146	NUM
ftr-451	895	16	.	.	PUNCT
ftr-451	896	1	under	under	ADP
ftr-451	896	2	the	the	DET
ftr-451	896	3	unidroit	unidroit	PROPN
ftr-451	896	4	convention	convention	PROPN
ftr-451	896	5	,	,	PUNCT
ftr-451	896	6	supra	supra	PROPN
ftr-451	896	7	note	note	VERB
ftr-451	896	8	144	144	NUM
ftr-451	896	9	,	,	PUNCT
ftr-451	896	10	art	art	NOUN
ftr-451	896	11	.	.	PUNCT
ftr-451	897	1	3(1	3(1	NUM
ftr-451	897	2	)	)	PUNCT
ftr-451	898	1	,	,	PUNCT
ftr-451	898	2	the	the	DET
ftr-451	898	3	bona	bona	ADJ
ftr-451	898	4	fide	fide	ADJ
ftr-451	898	5	purchaser	purchaser	NOUN
ftr-451	898	6	rule	rule	NOUN
ftr-451	898	7	is	be	AUX
ftr-451	898	8	abrogated	abrogate	VERB
ftr-451	898	9	,	,	PUNCT
ftr-451	898	10	so	so	SCONJ
ftr-451	898	11	that	that	SCONJ
ftr-451	898	12	persons	person	NOUN
ftr-451	898	13	who	who	PRON
ftr-451	898	14	possess	possess	VERB
ftr-451	898	15	objects	object	NOUN
ftr-451	898	16	covered	cover	VERB
ftr-451	898	17	by	by	ADP
ftr-451	898	18	the	the	DET
ftr-451	898	19	convention	convention	NOUN
ftr-451	898	20	have	have	VERB
ftr-451	898	21	an	an	DET
ftr-451	898	22	unqualified	unqualified	ADJ
ftr-451	898	23	obligation	obligation	NOUN
ftr-451	898	24	to	to	PART
ftr-451	898	25	return	return	VERB
ftr-451	898	26	the	the	DET
ftr-451	898	27	item	item	NOUN
ftr-451	898	28	.	.	PUNCT
ftr-451	899	1	2000	2000	NUM
ftr-451	899	2	]	]	PUNCT
ftr-451	900	1	applying	apply	VERB
ftr-451	900	2	the	the	DET
ftr-451	900	3	“	"	PUNCT
ftr-451	900	4	claim	claim	NOUN
ftr-451	900	5	of	of	ADP
ftr-451	900	6	right	right	ADJ
ftr-451	900	7	doctrine	doctrine	NOUN
ftr-451	900	8	”	"	PUNCT
ftr-451	900	9	to	to	PART
ftr-451	900	10	found	find	VERB
ftr-451	900	11	objects	object	VERB
ftr-451	900	12	717	717	NUM
ftr-451	900	13	statute	statute	NOUN
ftr-451	900	14	of	of	ADP
ftr-451	900	15	limitations	limitation	NOUN
ftr-451	900	16	(	(	PUNCT
ftr-451	900	17	usually	usually	ADV
ftr-451	900	18	six	six	NUM
ftr-451	900	19	years	year	NOUN
ftr-451	900	20	)	)	PUNCT
ftr-451	900	21	if	if	SCONJ
ftr-451	900	22	the	the	DET
ftr-451	900	23	finder	finder	NOUN
ftr-451	900	24	’s	’s	PART
ftr-451	900	25	possession	possession	NOUN
ftr-451	900	26	is	be	AUX
ftr-451	900	27	adverse	adverse	ADJ
ftr-451	900	28	to	to	ADP
ftr-451	900	29	the	the	DET
ftr-451	900	30	owner	owner	NOUN
ftr-451	900	31	.	.	PUNCT
ftr-451	901	1	of	of	ADP
ftr-451	901	2	course	course	NOUN
ftr-451	901	3	,	,	PUNCT
ftr-451	901	4	the	the	DET
ftr-451	901	5	concept	concept	NOUN
ftr-451	901	6	of	of	ADP
ftr-451	901	7	“	"	PUNCT
ftr-451	901	8	adverse	adverse	ADJ
ftr-451	901	9	”	"	PUNCT
ftr-451	901	10	possession	possession	NOUN
ftr-451	901	11	is	be	AUX
ftr-451	901	12	highly	highly	ADV
ftr-451	901	13	factdriven.147	factdriven.147	PROPN
ftr-451	901	14	b.	b.	NOUN
ftr-451	901	15	applying	apply	VERB
ftr-451	901	16	regulations	regulation	NOUN
ftr-451	901	17	section	section	NOUN
ftr-451	901	18	1.61	1.61	NUM
ftr-451	901	19	-	-	SYM
ftr-451	901	20	14	14	NUM
ftr-451	901	21	to	to	PART
ftr-451	901	22	windfall	windfall	NOUN
ftr-451	901	23	found	find	VERB
ftr-451	901	24	objects	object	NOUN
ftr-451	901	25	stated	state	VERB
ftr-451	901	26	narrowly	narrowly	ADV
ftr-451	901	27	,	,	PUNCT
ftr-451	901	28	the	the	DET
ftr-451	901	29	issue	issue	NOUN
ftr-451	901	30	to	to	PART
ftr-451	901	31	be	be	AUX
ftr-451	901	32	faced	face	VERB
ftr-451	901	33	at	at	ADP
ftr-451	901	34	this	this	DET
ftr-451	901	35	point	point	NOUN
ftr-451	901	36	is	be	AUX
ftr-451	901	37	how	how	SCONJ
ftr-451	901	38	to	to	PART
ftr-451	901	39	“	"	PUNCT
ftr-451	901	40	construe	construe	VERB
ftr-451	901	41	”	"	PUNCT
ftr-451	901	42	the	the	DET
ftr-451	901	43	language	language	NOUN
ftr-451	901	44	of	of	ADP
ftr-451	901	45	regulations	regulation	NOUN
ftr-451	901	46	section	section	NOUN
ftr-451	901	47	1.61	1.61	NUM
ftr-451	901	48	-	-	SYM
ftr-451	901	49	14	14	NUM
ftr-451	901	50	as	as	SCONJ
ftr-451	901	51	to	to	PART
ftr-451	901	52	found	find	VERB
ftr-451	901	53	items	item	NOUN
ftr-451	901	54	.	.	PUNCT
ftr-451	902	1	my	my	PRON
ftr-451	902	2	conclusions	conclusion	NOUN
ftr-451	902	3	are	be	AUX
ftr-451	902	4	:	:	PUNCT
ftr-451	902	5	(	(	PUNCT
ftr-451	902	6	1	1	X
ftr-451	902	7	)	)	PUNCT
ftr-451	902	8	courts	court	NOUN
ftr-451	902	9	should	should	AUX
ftr-451	902	10	view	view	VERB
ftr-451	902	11	the	the	DET
ftr-451	902	12	regulation	regulation	NOUN
ftr-451	902	13	as	as	ADP
ftr-451	902	14	being	be	AUX
ftr-451	902	15	ambiguous	ambiguous	ADJ
ftr-451	902	16	,	,	PUNCT
ftr-451	902	17	(	(	PUNCT
ftr-451	902	18	2	2	X
ftr-451	902	19	)	)	PUNCT
ftr-451	902	20	the	the	DET
ftr-451	902	21	regulation	regulation	NOUN
ftr-451	902	22	should	should	AUX
ftr-451	902	23	be	be	AUX
ftr-451	902	24	construed	construe	VERB
ftr-451	902	25	in	in	ADP
ftr-451	902	26	light	light	NOUN
ftr-451	902	27	of	of	ADP
ftr-451	902	28	james	james	PROPN
ftr-451	902	29	,	,	PUNCT
ftr-451	902	30	and	and	CCONJ
ftr-451	902	31	,	,	PUNCT
ftr-451	902	32	(	(	PUNCT
ftr-451	902	33	3	3	X
ftr-451	902	34	)	)	PUNCT
ftr-451	902	35	the	the	DET
ftr-451	902	36	james	james	PROPN
ftr-451	902	37	principle	principle	PROPN
ftr-451	902	38	can	can	AUX
ftr-451	902	39	and	and	CCONJ
ftr-451	902	40	should	should	AUX
ftr-451	902	41	be	be	AUX
ftr-451	902	42	applied	apply	VERB
ftr-451	902	43	to	to	ADP
ftr-451	902	44	property	property	NOUN
ftr-451	902	45	(	(	PUNCT
ftr-451	902	46	as	as	ADV
ftr-451	902	47	well	well	ADV
ftr-451	902	48	as	as	ADP
ftr-451	902	49	to	to	ADP
ftr-451	902	50	cash	cash	NOUN
ftr-451	902	51	)	)	PUNCT
ftr-451	902	52	.	.	PUNCT
ftr-451	903	1	the	the	DET
ftr-451	903	2	meaning	meaning	NOUN
ftr-451	903	3	of	of	ADP
ftr-451	903	4	the	the	DET
ftr-451	903	5	phrase	phrase	NOUN
ftr-451	903	6	“	"	PUNCT
ftr-451	903	7	reduced	reduce	VERB
ftr-451	903	8	to	to	ADP
ftr-451	903	9	undisputed	undisputed	ADJ
ftr-451	903	10	possession	possession	NOUN
ftr-451	903	11	”	"	PUNCT
ftr-451	903	12	is	be	AUX
ftr-451	903	13	inherently	inherently	ADV
ftr-451	903	14	ambiguous	ambiguous	ADJ
ftr-451	903	15	:	:	PUNCT
ftr-451	903	16	in	in	ADP
ftr-451	903	17	virtually	virtually	ADV
ftr-451	903	18	all	all	PRON
ftr-451	903	19	cases	case	NOUN
ftr-451	903	20	,	,	PUNCT
ftr-451	903	21	possession	possession	NOUN
ftr-451	903	22	(	(	PUNCT
ftr-451	903	23	a	a	DET
ftr-451	903	24	physical	physical	ADJ
ftr-451	903	25	fact	fact	NOUN
ftr-451	903	26	)	)	PUNCT
ftr-451	903	27	is	be	AUX
ftr-451	903	28	held	hold	VERB
ftr-451	903	29	by	by	ADP
ftr-451	903	30	one	one	NUM
ftr-451	903	31	party	party	NOUN
ftr-451	903	32	.	.	PUNCT
ftr-451	904	1	it	it	PRON
ftr-451	904	2	is	be	AUX
ftr-451	904	3	“	"	PUNCT
ftr-451	904	4	title	title	NOUN
ftr-451	904	5	”	"	PUNCT
ftr-451	904	6	(	(	PUNCT
ftr-451	904	7	a	a	DET
ftr-451	904	8	legal	legal	ADJ
ftr-451	904	9	fact	fact	NOUN
ftr-451	904	10	)	)	PUNCT
ftr-451	904	11	that	that	PRON
ftr-451	904	12	would	would	AUX
ftr-451	904	13	normally	normally	ADV
ftr-451	904	14	be	be	AUX
ftr-451	904	15	“	"	PUNCT
ftr-451	904	16	disputed	dispute	VERB
ftr-451	904	17	.	.	PUNCT
ftr-451	904	18	”	"	PUNCT
ftr-451	905	1	in	in	ADP
ftr-451	905	2	the	the	DET
ftr-451	905	3	context	context	NOUN
ftr-451	905	4	of	of	ADP
ftr-451	905	5	the	the	DET
ftr-451	905	6	law	law	NOUN
ftr-451	905	7	of	of	ADP
ftr-451	905	8	personal	personal	ADJ
ftr-451	905	9	property	property	NOUN
ftr-451	905	10	,	,	PUNCT
ftr-451	905	11	a	a	DET
ftr-451	905	12	“	"	PUNCT
ftr-451	905	13	right	right	NOUN
ftr-451	905	14	to	to	PART
ftr-451	905	15	possession	possession	VERB
ftr-451	905	16	”	"	PUNCT
ftr-451	905	17	is	be	AUX
ftr-451	905	18	inferior	inferior	ADJ
ftr-451	905	19	to	to	ADP
ftr-451	905	20	ownership	ownership	NOUN
ftr-451	905	21	but	but	CCONJ
ftr-451	905	22	superior	superior	ADJ
ftr-451	905	23	to	to	ADP
ftr-451	905	24	possessory	possessory	ADJ
ftr-451	905	25	claims	claim	NOUN
ftr-451	905	26	of	of	ADP
ftr-451	905	27	other	other	ADJ
ftr-451	905	28	claimants	claimant	NOUN
ftr-451	905	29	.	.	PUNCT
ftr-451	906	1	thus	thus	ADV
ftr-451	906	2	,	,	PUNCT
ftr-451	906	3	a	a	DET
ftr-451	906	4	finder	finder	NOUN
ftr-451	906	5	and	and	CCONJ
ftr-451	906	6	the	the	DET
ftr-451	906	7	owner	owner	NOUN
ftr-451	906	8	of	of	ADP
ftr-451	906	9	the	the	DET
ftr-451	906	10	premises	premise	NOUN
ftr-451	906	11	on	on	ADP
ftr-451	906	12	which	which	PRON
ftr-451	906	13	the	the	DET
ftr-451	906	14	property	property	NOUN
ftr-451	906	15	is	be	AUX
ftr-451	906	16	found	find	VERB
ftr-451	906	17	(	(	PUNCT
ftr-451	906	18	or	or	CCONJ
ftr-451	906	19	the	the	DET
ftr-451	906	20	state	state	NOUN
ftr-451	906	21	)	)	PUNCT
ftr-451	906	22	might	might	AUX
ftr-451	906	23	dispute	dispute	VERB
ftr-451	906	24	possession	possession	NOUN
ftr-451	906	25	,	,	PUNCT
ftr-451	906	26	but	but	CCONJ
ftr-451	906	27	whichever	whichever	DET
ftr-451	906	28	party	party	NOUN
ftr-451	906	29	prevails	prevail	VERB
ftr-451	906	30	has	have	VERB
ftr-451	906	31	inferior	inferior	ADJ
ftr-451	906	32	title	title	NOUN
ftr-451	906	33	to	to	ADP
ftr-451	906	34	the	the	DET
ftr-451	906	35	owner	owner	NOUN
ftr-451	906	36	.	.	PUNCT
ftr-451	907	1	for	for	ADP
ftr-451	907	2	that	that	DET
ftr-451	907	3	very	very	ADJ
ftr-451	907	4	reason	reason	NOUN
ftr-451	907	5	,	,	PUNCT
ftr-451	907	6	it	it	PRON
ftr-451	907	7	is	be	AUX
ftr-451	907	8	likely	likely	ADJ
ftr-451	907	9	that	that	SCONJ
ftr-451	907	10	disputes	dispute	NOUN
ftr-451	907	11	over	over	ADP
ftr-451	907	12	possession	possession	NOUN
ftr-451	907	13	would	would	AUX
ftr-451	907	14	rarely	rarely	ADV
ftr-451	907	15	be	be	AUX
ftr-451	907	16	litigated	litigate	VERB
ftr-451	907	17	in	in	ADP
ftr-451	907	18	the	the	DET
ftr-451	907	19	courts	court	NOUN
ftr-451	907	20	.	.	PUNCT
ftr-451	908	1	whether	whether	SCONJ
ftr-451	908	2	all	all	PRON
ftr-451	908	3	of	of	ADP
ftr-451	908	4	this	this	DET
ftr-451	908	5	learning	learning	NOUN
ftr-451	908	6	is	be	AUX
ftr-451	908	7	intended	intend	VERB
ftr-451	908	8	to	to	PART
ftr-451	908	9	have	have	AUX
ftr-451	908	10	been	be	AUX
ftr-451	908	11	encompassed	encompass	VERB
ftr-451	908	12	by	by	ADP
ftr-451	908	13	the	the	DET
ftr-451	908	14	phrase	phrase	NOUN
ftr-451	908	15	“	"	PUNCT
ftr-451	908	16	reduced	reduce	VERB
ftr-451	908	17	to	to	ADP
ftr-451	908	18	undisputed	undisputed	ADJ
ftr-451	908	19	possession	possession	NOUN
ftr-451	908	20	”	"	PUNCT
ftr-451	908	21	is	be	AUX
ftr-451	908	22	somewhat	somewhat	ADV
ftr-451	908	23	speculative	speculative	ADJ
ftr-451	908	24	,	,	PUNCT
ftr-451	908	25	since	since	SCONJ
ftr-451	908	26	that	that	DET
ftr-451	908	27	phrase	phrase	NOUN
ftr-451	908	28	is	be	AUX
ftr-451	908	29	not	not	PART
ftr-451	908	30	elaborated	elaborate	VERB
ftr-451	908	31	upon	upon	SCONJ
ftr-451	908	32	in	in	ADP
ftr-451	908	33	either	either	DET
ftr-451	908	34	section	section	NOUN
ftr-451	908	35	1.61	1.61	NUM
ftr-451	908	36	-	-	SYM
ftr-451	908	37	14	14	NUM
ftr-451	908	38	or	or	CCONJ
ftr-451	908	39	the	the	DET
ftr-451	908	40	rulings	ruling	NOUN
ftr-451	908	41	that	that	PRON
ftr-451	908	42	preceded	precede	VERB
ftr-451	908	43	it	it	PRON
ftr-451	908	44	.	.	PUNCT
ftr-451	909	1	indeed	indeed	ADV
ftr-451	909	2	,	,	PUNCT
ftr-451	909	3	it	it	PRON
ftr-451	909	4	is	be	AUX
ftr-451	909	5	doubtful	doubtful	ADJ
ftr-451	909	6	that	that	SCONJ
ftr-451	909	7	the	the	DET
ftr-451	909	8	regulation	regulation	NOUN
ftr-451	909	9	was	be	AUX
ftr-451	909	10	drafted	draft	VERB
ftr-451	909	11	on	on	ADP
ftr-451	909	12	the	the	DET
ftr-451	909	13	basis	basis	NOUN
ftr-451	909	14	of	of	ADP
ftr-451	909	15	a	a	DET
ftr-451	909	16	sophisticated	sophisticated	ADJ
ftr-451	909	17	understanding	understanding	NOUN
ftr-451	909	18	of	of	ADP
ftr-451	909	19	personal	personal	ADJ
ftr-451	909	20	property	property	NOUN
ftr-451	909	21	law	law	NOUN
ftr-451	909	22	,	,	PUNCT
ftr-451	909	23	since	since	SCONJ
ftr-451	909	24	the	the	DET
ftr-451	909	25	regulation	regulation	NOUN
ftr-451	909	26	refers	refer	VERB
ftr-451	909	27	to	to	ADP
ftr-451	909	28	a	a	DET
ftr-451	909	29	category	category	NOUN
ftr-451	909	30	(	(	PUNCT
ftr-451	909	31	“	"	PUNCT
ftr-451	909	32	treasure	treasure	NOUN
ftr-451	909	33	trove	trove	NOUN
ftr-451	909	34	”	"	PUNCT
ftr-451	909	35	)	)	PUNCT
ftr-451	909	36	that	that	PRON
ftr-451	909	37	is	be	AUX
ftr-451	909	38	not	not	PART
ftr-451	909	39	generally	generally	ADV
ftr-451	909	40	recognized	recognize	VERB
ftr-451	909	41	by	by	ADP
ftr-451	909	42	american	american	ADJ
ftr-451	909	43	law	law	NOUN
ftr-451	909	44	.	.	PUNCT
ftr-451	910	1	also	also	ADV
ftr-451	910	2	,	,	PUNCT
ftr-451	910	3	as	as	SCONJ
ftr-451	910	4	previously	previously	ADV
ftr-451	910	5	mentioned	mention	VERB
ftr-451	910	6	,	,	PUNCT
ftr-451	910	7	the	the	DET
ftr-451	910	8	regulation	regulation	NOUN
ftr-451	910	9	was	be	AUX
ftr-451	910	10	issued	issue	VERB
ftr-451	910	11	in	in	ADP
ftr-451	910	12	the	the	DET
ftr-451	910	13	confused	confused	ADJ
ftr-451	910	14	environment	environment	NOUN
ftr-451	910	15	of	of	ADP
ftr-451	910	16	wilcox	wilcox	PROPN
ftr-451	910	17	and	and	CCONJ
ftr-451	910	18	rutkin	rutkin	PROPN
ftr-451	910	19	,	,	PUNCT
ftr-451	910	20	prior	prior	ADV
ftr-451	910	21	to	to	ADP
ftr-451	910	22	the	the	DET
ftr-451	910	23	clarification	clarification	NOUN
ftr-451	910	24	imported	import	VERB
ftr-451	910	25	by	by	ADP
ftr-451	910	26	james	james	PROPN
ftr-451	910	27	.	.	PUNCT
ftr-451	911	1	thus	thus	ADV
ftr-451	911	2	,	,	PUNCT
ftr-451	911	3	“	"	PUNCT
ftr-451	911	4	undisputed	undisputed	ADJ
ftr-451	911	5	possession	possession	NOUN
ftr-451	911	6	”	"	PUNCT
ftr-451	911	7	may	may	AUX
ftr-451	911	8	have	have	AUX
ftr-451	911	9	been	be	AUX
ftr-451	911	10	a	a	DET
ftr-451	911	11	way	way	NOUN
ftr-451	911	12	of	of	ADP
ftr-451	911	13	stating	state	VERB
ftr-451	911	14	the	the	DET
ftr-451	911	15	now	now	ADV
ftr-451	911	16	obsolete	obsolete	ADJ
ftr-451	911	17	claim	claim	NOUN
ftr-451	911	18	of	of	ADP
ftr-451	911	19	right	right	ADJ
ftr-451	911	20	idea	idea	NOUN
ftr-451	911	21	.	.	PUNCT
ftr-451	912	1	whether	whether	SCONJ
ftr-451	912	2	one	one	NUM
ftr-451	912	3	views	view	VERB
ftr-451	912	4	the	the	DET
ftr-451	912	5	language	language	NOUN
ftr-451	912	6	in	in	ADP
ftr-451	912	7	section	section	NOUN
ftr-451	912	8	1.61	1.61	NUM
ftr-451	912	9	-	-	SYM
ftr-451	912	10	14	14	NUM
ftr-451	912	11	as	as	ADP
ftr-451	912	12	being	be	AUX
ftr-451	912	13	borne	bear	VERB
ftr-451	912	14	out	out	ADP
ftr-451	912	15	of	of	ADP
ftr-451	912	16	confusion	confusion	NOUN
ftr-451	912	17	as	as	ADP
ftr-451	912	18	to	to	ADP
ftr-451	912	19	both	both	PRON
ftr-451	912	20	tax	tax	NOUN
ftr-451	912	21	and	and	CCONJ
ftr-451	912	22	personal	personal	ADJ
ftr-451	912	23	-	-	PUNCT
ftr-451	912	24	property	property	NOUN
ftr-451	912	25	-	-	PUNCT
ftr-451	912	26	law	law	NOUN
ftr-451	912	27	doctrine	doctrine	NOUN
ftr-451	912	28	,	,	PUNCT
ftr-451	912	29	it	it	PRON
ftr-451	912	30	should	should	AUX
ftr-451	912	31	be	be	AUX
ftr-451	912	32	construed	construe	VERB
ftr-451	912	33	,	,	PUNCT
ftr-451	912	34	in	in	ADP
ftr-451	912	35	light	light	NOUN
ftr-451	912	36	of	of	ADP
ftr-451	912	37	james	james	PROPN
ftr-451	912	38	,	,	PUNCT
ftr-451	912	39	in	in	ADP
ftr-451	912	40	a	a	DET
ftr-451	912	41	literal	literal	ADJ
ftr-451	912	42	fashion	fashion	NOUN
ftr-451	912	43	,	,	PUNCT
ftr-451	912	44	i.e.	i.e.	X
ftr-451	912	45	,	,	PUNCT
ftr-451	912	46	to	to	PART
ftr-451	912	47	mean	mean	VERB
ftr-451	912	48	“	"	PUNCT
ftr-451	912	49	possession	possession	NOUN
ftr-451	912	50	(	(	PUNCT
ftr-451	912	51	as	as	SCONJ
ftr-451	912	52	opposed	oppose	VERB
ftr-451	912	53	to	to	ADP
ftr-451	912	54	title	title	NOUN
ftr-451	912	55	)	)	PUNCT
ftr-451	912	56	,	,	PUNCT
ftr-451	912	57	except	except	SCONJ
ftr-451	912	58	where	where	SCONJ
ftr-451	912	59	possession	possession	NOUN
ftr-451	912	60	(	(	PUNCT
ftr-451	912	61	or	or	CCONJ
ftr-451	912	62	title	title	NOUN
ftr-451	912	63	)	)	PUNCT
ftr-451	912	64	is	be	AUX
ftr-451	912	65	actually	actually	ADV
ftr-451	912	66	being	be	AUX
ftr-451	912	67	disputed	dispute	VERB
ftr-451	912	68	”	"	PUNCT
ftr-451	912	69	(	(	PUNCT
ftr-451	912	70	as	as	SCONJ
ftr-451	912	71	opposed	oppose	VERB
ftr-451	912	72	to	to	ADP
ftr-451	912	73	being	be	AUX
ftr-451	912	74	merely	merely	ADV
ftr-451	912	75	“	"	PUNCT
ftr-451	912	76	disputable	disputable	ADJ
ftr-451	912	77	”	"	PUNCT
ftr-451	912	78	in	in	ADP
ftr-451	912	79	the	the	DET
ftr-451	912	80	abstract	abstract	NOUN
ftr-451	912	81	)	)	PUNCT
ftr-451	912	82	.	.	PUNCT
ftr-451	913	1	c.	c.	PROPN
ftr-451	913	2	forfeitable	forfeitable	ADJ
ftr-451	913	3	property	property	NOUN
ftr-451	913	4	outside	outside	ADP
ftr-451	913	5	of	of	ADP
ftr-451	913	6	internal	internal	ADJ
ftr-451	913	7	revenue	revenue	NOUN
ftr-451	913	8	code	code	NOUN
ftr-451	913	9	section	section	NOUN
ftr-451	913	10	83	83	NUM
ftr-451	913	11	given	give	VERB
ftr-451	913	12	the	the	DET
ftr-451	913	13	ambiguity	ambiguity	NOUN
ftr-451	913	14	of	of	ADP
ftr-451	913	15	the	the	DET
ftr-451	913	16	regulation	regulation	NOUN
ftr-451	913	17	,	,	PUNCT
ftr-451	913	18	it	it	PRON
ftr-451	913	19	is	be	AUX
ftr-451	913	20	pertinent	pertinent	ADJ
ftr-451	913	21	to	to	PART
ftr-451	913	22	ask	ask	VERB
ftr-451	913	23	whether	whether	SCONJ
ftr-451	913	24	or	or	CCONJ
ftr-451	913	25	not	not	PART
ftr-451	913	26	the	the	DET
ftr-451	913	27	james	james	PROPN
ftr-451	913	28	principle	principle	PROPN
ftr-451	913	29	should	should	AUX
ftr-451	913	30	apply	apply	VERB
ftr-451	913	31	to	to	ADP
ftr-451	913	32	receipts	receipt	NOUN
ftr-451	913	33	of	of	ADP
ftr-451	913	34	found	find	VERB
ftr-451	913	35	(	(	PUNCT
ftr-451	913	36	or	or	CCONJ
ftr-451	913	37	stolen	steal	VERB
ftr-451	913	38	)	)	PUNCT
ftr-451	913	39	property	property	NOUN
ftr-451	913	40	147	147	NUM
ftr-451	913	41	.	.	PUNCT
ftr-451	914	1	see	see	VERB
ftr-451	914	2	brown	brown	PROPN
ftr-451	914	3	,	,	PUNCT
ftr-451	914	4	supra	supra	PROPN
ftr-451	914	5	note	note	NOUN
ftr-451	914	6	136	136	NUM
ftr-451	914	7	,	,	PUNCT
ftr-451	914	8	at	at	ADP
ftr-451	914	9	§	§	PROPN
ftr-451	914	10	§	§	PROPN
ftr-451	914	11	4.1	4.1	NUM
ftr-451	914	12	and	and	CCONJ
ftr-451	914	13	4.2	4.2	NUM
ftr-451	914	14	.	.	PUNCT
ftr-451	915	1	for	for	ADP
ftr-451	915	2	items	item	NOUN
ftr-451	915	3	covered	cover	VERB
ftr-451	915	4	by	by	ADP
ftr-451	915	5	the	the	DET
ftr-451	915	6	unidroit	unidroit	PROPN
ftr-451	915	7	convention	convention	PROPN
ftr-451	915	8	,	,	PUNCT
ftr-451	915	9	art	art	NOUN
ftr-451	915	10	.	.	PUNCT
ftr-451	915	11	3(3	3(3	NUM
ftr-451	915	12	)	)	PUNCT
ftr-451	915	13	,	,	PUNCT
ftr-451	915	14	the	the	DET
ftr-451	915	15	statute	statute	NOUN
ftr-451	915	16	of	of	ADP
ftr-451	915	17	limitations	limitation	NOUN
ftr-451	915	18	runs	run	VERB
ftr-451	915	19	at	at	ADP
ftr-451	915	20	the	the	DET
ftr-451	915	21	earlier	early	ADV
ftr-451	915	22	to	to	PART
ftr-451	915	23	occur	occur	VERB
ftr-451	915	24	of	of	ADP
ftr-451	915	25	(	(	PUNCT
ftr-451	915	26	1	1	NUM
ftr-451	915	27	)	)	PUNCT
ftr-451	915	28	50	50	NUM
ftr-451	915	29	years	year	NOUN
ftr-451	915	30	from	from	ADP
ftr-451	915	31	the	the	DET
ftr-451	915	32	theft	theft	NOUN
ftr-451	915	33	(	(	PUNCT
ftr-451	915	34	etc	etc	X
ftr-451	915	35	.	.	X
ftr-451	915	36	)	)	PUNCT
ftr-451	916	1	or	or	CCONJ
ftr-451	916	2	(	(	PUNCT
ftr-451	916	3	2	2	NUM
ftr-451	916	4	)	)	PUNCT
ftr-451	916	5	three	three	NUM
ftr-451	916	6	years	year	NOUN
ftr-451	916	7	from	from	ADP
ftr-451	916	8	the	the	DET
ftr-451	916	9	owner	owner	NOUN
ftr-451	916	10	’s	’s	PART
ftr-451	916	11	discovery	discovery	NOUN
ftr-451	916	12	of	of	ADP
ftr-451	916	13	the	the	DET
ftr-451	916	14	item	item	NOUN
ftr-451	916	15	’s	’s	PART
ftr-451	916	16	location	location	NOUN
ftr-451	916	17	.	.	PUNCT
ftr-451	917	1	718	718	NUM
ftr-451	917	2	florida	florida	PROPN
ftr-451	917	3	tax	tax	NOUN
ftr-451	917	4	review	review	NOUN
ftr-451	917	5	[	[	X
ftr-451	917	6	vol	vol	NOUN
ftr-451	917	7	.	.	PUNCT
ftr-451	918	1	4:10	4:10	NUM
ftr-451	918	2	(	(	PUNCT
ftr-451	918	3	as	as	ADV
ftr-451	918	4	well	well	ADV
ftr-451	918	5	as	as	ADP
ftr-451	918	6	of	of	ADP
ftr-451	918	7	cash	cash	NOUN
ftr-451	918	8	)	)	PUNCT
ftr-451	918	9	,	,	PUNCT
ftr-451	918	10	or	or	CCONJ
ftr-451	918	11	whether	whether	SCONJ
ftr-451	918	12	such	such	ADJ
ftr-451	918	13	property	property	NOUN
ftr-451	918	14	should	should	AUX
ftr-451	918	15	be	be	AUX
ftr-451	918	16	treated	treat	VERB
ftr-451	918	17	as	as	ADP
ftr-451	918	18	non	non	ADJ
ftr-451	918	19	-	-	ADJ
ftr-451	918	20	realized	realized	ADJ
ftr-451	918	21	income	income	NOUN
ftr-451	918	22	until	until	ADP
ftr-451	918	23	such	such	ADJ
ftr-451	918	24	time	time	NOUN
ftr-451	918	25	as	as	ADP
ftr-451	918	26	the	the	DET
ftr-451	918	27	forfeiture	forfeiture	NOUN
ftr-451	918	28	conditions	condition	NOUN
ftr-451	918	29	imposed	impose	VERB
ftr-451	918	30	by	by	ADP
ftr-451	918	31	law	law	NOUN
ftr-451	918	32	lapse	lapse	NOUN
ftr-451	918	33	.	.	PUNCT
ftr-451	919	1	148	148	NUM
ftr-451	919	2	an	an	DET
ftr-451	919	3	advocate	advocate	NOUN
ftr-451	919	4	of	of	ADP
ftr-451	919	5	deferred	deferred	ADJ
ftr-451	919	6	realization	realization	NOUN
ftr-451	919	7	might	might	AUX
ftr-451	919	8	argue	argue	VERB
ftr-451	919	9	on	on	ADP
ftr-451	919	10	the	the	DET
ftr-451	919	11	basis	basis	NOUN
ftr-451	919	12	of	of	ADP
ftr-451	919	13	precedent	precedent	NOUN
ftr-451	919	14	,	,	PUNCT
ftr-451	919	15	namely	namely	ADV
ftr-451	919	16	,	,	PUNCT
ftr-451	919	17	the	the	DET
ftr-451	919	18	kuchman	kuchman	NOUN
ftr-451	919	19	case	case	NOUN
ftr-451	919	20	,	,	PUNCT
ftr-451	919	21	discussed	discuss	VERB
ftr-451	919	22	earlier	early	ADV
ftr-451	919	23	,	,	PUNCT
ftr-451	919	24	involving	involve	VERB
ftr-451	919	25	forfeitable149	forfeitable149	ADP
ftr-451	919	26	property	property	NOUN
ftr-451	919	27	received	receive	VERB
ftr-451	919	28	as	as	ADP
ftr-451	919	29	compensation	compensation	NOUN
ftr-451	919	30	.	.	PUNCT
ftr-451	920	1	one	one	NUM
ftr-451	920	2	reply	reply	NOUN
ftr-451	920	3	is	be	AUX
ftr-451	920	4	that	that	SCONJ
ftr-451	920	5	kuchman	kuchman	NOUN
ftr-451	920	6	was	be	AUX
ftr-451	920	7	superseded	supersede	VERB
ftr-451	920	8	first	first	ADV
ftr-451	920	9	by	by	ADP
ftr-451	920	10	regulation	regulation	NOUN
ftr-451	920	11	and	and	CCONJ
ftr-451	920	12	then	then	ADV
ftr-451	920	13	by	by	ADP
ftr-451	920	14	the	the	DET
ftr-451	920	15	enactment	enactment	NOUN
ftr-451	920	16	of	of	ADP
ftr-451	920	17	internal	internal	ADJ
ftr-451	920	18	revenue	revenue	NOUN
ftr-451	920	19	code	code	NOUN
ftr-451	920	20	section	section	NOUN
ftr-451	920	21	83(a	83(a	NUM
ftr-451	920	22	)	)	PUNCT
ftr-451	920	23	.	.	PUNCT
ftr-451	921	1	more	more	ADV
ftr-451	921	2	generally	generally	ADV
ftr-451	921	3	,	,	PUNCT
ftr-451	921	4	there	there	PRON
ftr-451	921	5	is	be	VERB
ftr-451	921	6	a	a	DET
ftr-451	921	7	good	good	ADJ
ftr-451	921	8	reason	reason	NOUN
ftr-451	921	9	to	to	PART
ftr-451	921	10	confine	confine	VERB
ftr-451	921	11	kuchman	kuchman	NOUN
ftr-451	921	12	to	to	ADP
ftr-451	921	13	the	the	DET
ftr-451	921	14	domain	domain	NOUN
ftr-451	921	15	of	of	ADP
ftr-451	921	16	employee	employee	NOUN
ftr-451	921	17	compensation	compensation	NOUN
ftr-451	921	18	.	.	PUNCT
ftr-451	922	1	in	in	ADP
ftr-451	922	2	the	the	DET
ftr-451	922	3	employment	employment	NOUN
ftr-451	922	4	area	area	NOUN
ftr-451	922	5	,	,	PUNCT
ftr-451	922	6	it	it	PRON
ftr-451	922	7	can	can	AUX
ftr-451	922	8	be	be	AUX
ftr-451	922	9	said	say	VERB
ftr-451	922	10	that	that	SCONJ
ftr-451	922	11	risks	risk	NOUN
ftr-451	922	12	of	of	ADP
ftr-451	922	13	forfeiture	forfeiture	NOUN
ftr-451	922	14	tied	tie	VERB
ftr-451	922	15	to	to	ADP
ftr-451	922	16	employment	employment	NOUN
ftr-451	922	17	render	render	VERB
ftr-451	922	18	the	the	DET
ftr-451	922	19	income	income	NOUN
ftr-451	922	20	from	from	ADP
ftr-451	922	21	the	the	DET
ftr-451	922	22	property	property	NOUN
ftr-451	922	23	as	as	ADP
ftr-451	922	24	being	be	AUX
ftr-451	922	25	“	"	PUNCT
ftr-451	922	26	compensation	compensation	NOUN
ftr-451	922	27	”	"	PUNCT
ftr-451	922	28	(	(	PUNCT
ftr-451	922	29	income	income	NOUN
ftr-451	922	30	from	from	ADP
ftr-451	922	31	human	human	ADJ
ftr-451	922	32	capital	capital	NOUN
ftr-451	922	33	)	)	PUNCT
ftr-451	922	34	until	until	ADP
ftr-451	922	35	the	the	DET
ftr-451	922	36	forfeiture	forfeiture	NOUN
ftr-451	922	37	conditions	condition	NOUN
ftr-451	922	38	lapse	lapse	NOUN
ftr-451	922	39	;	;	PUNCT
ftr-451	922	40	thereafter	thereafter	ADV
ftr-451	922	41	,	,	PUNCT
ftr-451	922	42	the	the	DET
ftr-451	922	43	employee	employee	NOUN
ftr-451	922	44	converts	convert	VERB
ftr-451	922	45	from	from	ADP
ftr-451	922	46	“	"	PUNCT
ftr-451	922	47	employee	employee	NOUN
ftr-451	922	48	”	"	PUNCT
ftr-451	922	49	status	status	NOUN
ftr-451	922	50	to	to	ADP
ftr-451	922	51	“	"	PUNCT
ftr-451	922	52	investor	investor	NOUN
ftr-451	922	53	”	"	PUNCT
ftr-451	922	54	status	status	NOUN
ftr-451	922	55	with	with	ADP
ftr-451	922	56	respect	respect	NOUN
ftr-451	922	57	to	to	ADP
ftr-451	922	58	the	the	DET
ftr-451	922	59	property	property	NOUN
ftr-451	922	60	.	.	PUNCT
ftr-451	923	1	this	this	DET
ftr-451	923	2	particular	particular	ADJ
ftr-451	923	3	status	status	NOUN
ftr-451	923	4	-	-	PUNCT
ftr-451	923	5	shifting	shift	VERB
ftr-451	923	6	idea	idea	NOUN
ftr-451	923	7	has	have	VERB
ftr-451	923	8	no150	no150	ADP
ftr-451	923	9	application	application	NOUN
ftr-451	923	10	to	to	ADP
ftr-451	923	11	in	in	ADP
ftr-451	923	12	-	-	PUNCT
ftr-451	923	13	kind	kind	NOUN
ftr-451	923	14	windfall	windfall	NOUN
ftr-451	923	15	receipts	receipt	NOUN
ftr-451	923	16	.	.	PUNCT
ftr-451	924	1	another	another	DET
ftr-451	924	2	reason	reason	NOUN
ftr-451	924	3	to	to	PART
ftr-451	924	4	distinguish	distinguish	VERB
ftr-451	924	5	(	(	PUNCT
ftr-451	924	6	returnable	returnable	ADJ
ftr-451	924	7	)	)	PUNCT
ftr-451	924	8	found	find	VERB
ftr-451	924	9	objects	object	NOUN
ftr-451	924	10	from	from	ADP
ftr-451	924	11	restricted	restricted	ADJ
ftr-451	924	12	property	property	NOUN
ftr-451	924	13	subject	subject	NOUN
ftr-451	924	14	to	to	ADP
ftr-451	924	15	deferred	defer	VERB
ftr-451	924	16	realization	realization	NOUN
ftr-451	924	17	under	under	ADP
ftr-451	924	18	section	section	NOUN
ftr-451	924	19	83	83	NUM
ftr-451	924	20	is	be	AUX
ftr-451	924	21	that	that	SCONJ
ftr-451	924	22	,	,	PUNCT
ftr-451	924	23	in	in	ADP
ftr-451	924	24	the	the	DET
ftr-451	924	25	section	section	NOUN
ftr-451	924	26	83	83	NUM
ftr-451	924	27	situation	situation	NOUN
ftr-451	924	28	,	,	PUNCT
ftr-451	924	29	the	the	DET
ftr-451	924	30	value	value	NOUN
ftr-451	924	31	of	of	ADP
ftr-451	924	32	the	the	DET
ftr-451	924	33	restricted	restricted	ADJ
ftr-451	924	34	property	property	NOUN
ftr-451	924	35	would	would	AUX
ftr-451	924	36	be	be	AUX
ftr-451	924	37	unascertainable	unascertainable	ADJ
ftr-451	924	38	because	because	SCONJ
ftr-451	924	39	potential	potential	ADJ
ftr-451	924	40	assignees	assignee	NOUN
ftr-451	924	41	would	would	AUX
ftr-451	924	42	be	be	AUX
ftr-451	924	43	“	"	PUNCT
ftr-451	924	44	on	on	ADP
ftr-451	924	45	notice	notice	NOUN
ftr-451	924	46	”	"	PUNCT
ftr-451	924	47	of	of	ADP
ftr-451	924	48	the	the	DET
ftr-451	924	49	forfeiture	forfeiture	NOUN
ftr-451	924	50	conditions.151	conditions.151	NOUN
ftr-451	924	51	the	the	DET
ftr-451	924	52	same	same	ADJ
ftr-451	924	53	could	could	AUX
ftr-451	924	54	not	not	PART
ftr-451	924	55	be	be	AUX
ftr-451	924	56	assumed	assume	VERB
ftr-451	924	57	to	to	PART
ftr-451	924	58	be	be	AUX
ftr-451	924	59	the	the	DET
ftr-451	924	60	norm	norm	NOUN
ftr-451	924	61	in	in	ADP
ftr-451	924	62	the	the	DET
ftr-451	924	63	case	case	NOUN
ftr-451	924	64	of	of	ADP
ftr-451	924	65	found	find	VERB
ftr-451	924	66	(	(	PUNCT
ftr-451	924	67	or	or	CCONJ
ftr-451	924	68	stolen	steal	VERB
ftr-451	924	69	)	)	PUNCT
ftr-451	924	70	property	property	NOUN
ftr-451	924	71	.	.	PUNCT
ftr-451	925	1	even	even	ADV
ftr-451	925	2	in	in	ADP
ftr-451	925	3	the	the	DET
ftr-451	925	4	case	case	NOUN
ftr-451	925	5	of	of	ADP
ftr-451	925	6	found	find	VERB
ftr-451	925	7	or	or	CCONJ
ftr-451	925	8	stolen	steal	VERB
ftr-451	925	9	objects	object	NOUN
ftr-451	925	10	to	to	PART
ftr-451	925	11	which	which	PRON
ftr-451	925	12	the	the	DET
ftr-451	925	13	bona	bona	ADJ
ftr-451	925	14	-	-	PUNCT
ftr-451	925	15	fidepurchaser	fidepurchaser	NOUN
ftr-451	925	16	rule	rule	NOUN
ftr-451	925	17	would	would	AUX
ftr-451	925	18	not	not	PART
ftr-451	925	19	apply	apply	VERB
ftr-451	925	20	,	,	PUNCT
ftr-451	925	21	the	the	DET
ftr-451	925	22	possibility	possibility	NOUN
ftr-451	925	23	of	of	ADP
ftr-451	925	24	forfeiture	forfeiture	NOUN
ftr-451	925	25	could	could	AUX
ftr-451	925	26	be	be	AUX
ftr-451	925	27	expected152	expected152	PROPN
ftr-451	925	28	to	to	PART
ftr-451	925	29	be	be	AUX
ftr-451	925	30	an	an	DET
ftr-451	925	31	element	element	NOUN
ftr-451	925	32	of	of	ADP
ftr-451	925	33	risk	risk	NOUN
ftr-451	925	34	that	that	PRON
ftr-451	925	35	would	would	AUX
ftr-451	925	36	reduce	reduce	VERB
ftr-451	925	37	value	value	NOUN
ftr-451	925	38	rather	rather	ADV
ftr-451	925	39	than	than	ADP
ftr-451	925	40	destroy	destroy	VERB
ftr-451	925	41	it	it	PRON
ftr-451	925	42	completely.153	completely.153	VERB
ftr-451	925	43	thus	thus	ADV
ftr-451	925	44	,	,	PUNCT
ftr-451	925	45	in	in	ADP
ftr-451	925	46	-	-	PUNCT
ftr-451	925	47	kind	kind	NOUN
ftr-451	925	48	property	property	NOUN
ftr-451	925	49	income	income	NOUN
ftr-451	925	50	must	must	AUX
ftr-451	925	51	be	be	AUX
ftr-451	925	52	included	include	VERB
ftr-451	925	53	,	,	PUNCT
ftr-451	925	54	when	when	SCONJ
ftr-451	925	55	realized	realize	VERB
ftr-451	925	56	,	,	PUNCT
ftr-451	925	57	at	at	ADP
ftr-451	925	58	its	its	PRON
ftr-451	925	59	then	then	ADV
ftr-451	925	60	fair	fair	ADJ
ftr-451	925	61	market	market	NOUN
ftr-451	925	62	value	value	NOUN
ftr-451	925	63	.	.	PUNCT
ftr-451	926	1	difficulty	difficulty	NOUN
ftr-451	926	2	of	of	ADP
ftr-451	926	3	valuation	valuation	NOUN
ftr-451	926	4	(	(	PUNCT
ftr-451	926	5	that	that	PRON
ftr-451	926	6	does	do	AUX
ftr-451	926	7	not	not	PART
ftr-451	926	8	wholly	wholly	ADV
ftr-451	926	9	destroy	destroy	VERB
ftr-451	926	10	value	value	NOUN
ftr-451	926	11	)	)	PUNCT
ftr-451	926	12	is	be	AUX
ftr-451	926	13	not	not	PART
ftr-451	926	14	sufficient	sufficient	ADJ
ftr-451	926	15	to	to	PART
ftr-451	926	16	cause	cause	VERB
ftr-451	926	17	deferred	deferred	ADJ
ftr-451	926	18	realization	realization	NOUN
ftr-451	926	19	.	.	PUNCT
ftr-451	927	1	the	the	DET
ftr-451	927	2	amount	amount	NOUN
ftr-451	927	3	currently	currently	ADV
ftr-451	927	4	includable	includable	ADJ
ftr-451	927	5	should	should	AUX
ftr-451	927	6	be	be	AUX
ftr-451	927	7	the	the	DET
ftr-451	927	8	“	"	PUNCT
ftr-451	927	9	normal	normal	ADJ
ftr-451	927	10	”	"	PUNCT
ftr-451	927	11	market	market	NOUN
ftr-451	927	12	value	value	NOUN
ftr-451	927	13	of	of	ADP
ftr-451	927	14	the	the	DET
ftr-451	927	15	property	property	NOUN
ftr-451	927	16	,	,	PUNCT
ftr-451	927	17	as	as	SCONJ
ftr-451	927	18	reduced	reduce	VERB
ftr-451	927	19	by	by	ADP
ftr-451	927	20	the	the	DET
ftr-451	927	21	possibility	possibility	NOUN
ftr-451	927	22	of	of	ADP
ftr-451	927	23	forfeiture	forfeiture	NOUN
ftr-451	927	24	(	(	PUNCT
ftr-451	927	25	which	which	PRON
ftr-451	927	26	would	would	AUX
ftr-451	927	27	be	be	AUX
ftr-451	927	28	factored	factor	VERB
ftr-451	927	29	into	into	ADP
ftr-451	927	30	market	market	NOUN
ftr-451	927	31	value	value	NOUN
ftr-451	927	32	)	)	PUNCT
ftr-451	927	33	.	.	PUNCT
ftr-451	928	1	in	in	ADP
ftr-451	928	2	the	the	DET
ftr-451	928	3	case	case	NOUN
ftr-451	928	4	of	of	ADP
ftr-451	928	5	forfeitable	forfeitable	ADJ
ftr-451	928	6	property	property	NOUN
ftr-451	928	7	received	receive	VERB
ftr-451	928	8	as	as	ADP
ftr-451	928	9	compensation	compensation	NOUN
ftr-451	928	10	,	,	PUNCT
ftr-451	928	11	the	the	DET
ftr-451	928	12	conditions	condition	NOUN
ftr-451	928	13	of	of	ADP
ftr-451	928	14	forfeiture	forfeiture	NOUN
ftr-451	928	15	may	may	AUX
ftr-451	928	16	be	be	AUX
ftr-451	928	17	of	of	ADP
ftr-451	928	18	a	a	DET
ftr-451	928	19	nature	nature	NOUN
ftr-451	928	20	and	and	CCONJ
ftr-451	928	21	significance	significance	NOUN
ftr-451	928	22	as	as	SCONJ
ftr-451	928	23	to	to	PART
ftr-451	928	24	render	render	VERB
ftr-451	928	25	the	the	DET
ftr-451	928	26	property	property	NOUN
ftr-451	928	27	148	148	NUM
ftr-451	928	28	.	.	PUNCT
ftr-451	929	1	see	see	VERB
ftr-451	929	2	comment	comment	NOUN
ftr-451	929	3	,	,	PUNCT
ftr-451	929	4	supra	supra	PROPN
ftr-451	929	5	note	note	NOUN
ftr-451	929	6	38	38	NUM
ftr-451	929	7	,	,	PUNCT
ftr-451	929	8	at	at	ADP
ftr-451	929	9	756	756	NUM
ftr-451	929	10	(	(	PUNCT
ftr-451	929	11	posing	pose	VERB
ftr-451	929	12	issue	issue	NOUN
ftr-451	929	13	of	of	ADP
ftr-451	929	14	whether	whether	SCONJ
ftr-451	929	15	found	find	VERB
ftr-451	929	16	object	object	NOUN
ftr-451	929	17	is	be	AUX
ftr-451	929	18	included	include	VERB
ftr-451	929	19	when	when	SCONJ
ftr-451	929	20	found	find	VERB
ftr-451	929	21	,	,	PUNCT
ftr-451	929	22	when	when	SCONJ
ftr-451	929	23	claimed	claim	VERB
ftr-451	929	24	(	(	PUNCT
ftr-451	929	25	as	as	ADP
ftr-451	929	26	of	of	ADP
ftr-451	929	27	“	"	PUNCT
ftr-451	929	28	right	right	ADJ
ftr-451	929	29	”	"	PUNCT
ftr-451	929	30	)	)	PUNCT
ftr-451	929	31	,	,	PUNCT
ftr-451	929	32	or	or	CCONJ
ftr-451	929	33	when	when	SCONJ
ftr-451	929	34	the	the	DET
ftr-451	929	35	statute	statute	NOUN
ftr-451	929	36	of	of	ADP
ftr-451	929	37	limitations	limitation	NOUN
ftr-451	929	38	has	have	AUX
ftr-451	929	39	run	run	VERB
ftr-451	929	40	against	against	ADP
ftr-451	929	41	the	the	DET
ftr-451	929	42	loser	loser	NOUN
ftr-451	929	43	.	.	PUNCT
ftr-451	929	44	)	)	PUNCT
ftr-451	930	1	149	149	NUM
ftr-451	930	2	.	.	PUNCT
ftr-451	931	1	see	see	VERB
ftr-451	931	2	supra	supra	PROPN
ftr-451	931	3	note	note	PROPN
ftr-451	931	4	121	121	NUM
ftr-451	931	5	and	and	CCONJ
ftr-451	931	6	accompanying	accompany	VERB
ftr-451	931	7	text	text	NOUN
ftr-451	931	8	.	.	PUNCT
ftr-451	932	1	150	150	NUM
ftr-451	932	2	.	.	PUNCT
ftr-451	933	1	see	see	VERB
ftr-451	933	2	mark	mark	PROPN
ftr-451	933	3	p.	p.	PROPN
ftr-451	933	4	gergen	gergen	PROPN
ftr-451	933	5	,	,	PUNCT
ftr-451	933	6	pooling	pool	VERB
ftr-451	933	7	or	or	CCONJ
ftr-451	933	8	exchange	exchange	NOUN
ftr-451	933	9	:	:	PUNCT
ftr-451	933	10	the	the	DET
ftr-451	933	11	taxation	taxation	NOUN
ftr-451	933	12	of	of	ADP
ftr-451	933	13	joint	joint	ADJ
ftr-451	933	14	ventures	venture	NOUN
ftr-451	933	15	between	between	ADP
ftr-451	933	16	labor	labor	NOUN
ftr-451	933	17	and	and	CCONJ
ftr-451	933	18	capital	capital	NOUN
ftr-451	933	19	,	,	PUNCT
ftr-451	933	20	44	44	NUM
ftr-451	933	21	tax	tax	NOUN
ftr-451	933	22	l.	l.	PROPN
ftr-451	933	23	rev	rev	PROPN
ftr-451	933	24	.	.	PROPN
ftr-451	933	25	519	519	NUM
ftr-451	933	26	,	,	PUNCT
ftr-451	933	27	544	544	NUM
ftr-451	933	28	-	-	SYM
ftr-451	933	29	50	50	NUM
ftr-451	933	30	(	(	PUNCT
ftr-451	933	31	1989	1989	NUM
ftr-451	933	32	)	)	PUNCT
ftr-451	933	33	(	(	PUNCT
ftr-451	933	34	also	also	ADV
ftr-451	933	35	arguing	argue	VERB
ftr-451	933	36	that	that	SCONJ
ftr-451	933	37	difficulties	difficulty	NOUN
ftr-451	933	38	of	of	ADP
ftr-451	933	39	valuation	valuation	NOUN
ftr-451	933	40	are	be	AUX
ftr-451	933	41	overrated	overrate	VERB
ftr-451	933	42	and	and	CCONJ
ftr-451	933	43	should	should	AUX
ftr-451	933	44	not	not	PART
ftr-451	933	45	generally	generally	ADV
ftr-451	933	46	be	be	AUX
ftr-451	933	47	a	a	DET
ftr-451	933	48	bar	bar	NOUN
ftr-451	933	49	to	to	ADP
ftr-451	933	50	realization	realization	NOUN
ftr-451	933	51	of	of	ADP
ftr-451	933	52	income	income	NOUN
ftr-451	933	53	or	or	CCONJ
ftr-451	933	54	gain	gain	NOUN
ftr-451	933	55	)	)	PUNCT
ftr-451	933	56	.	.	PUNCT
ftr-451	934	1	151	151	NUM
ftr-451	934	2	.	.	PUNCT
ftr-451	935	1	see	see	VERB
ftr-451	935	2	irc	irc	PROPN
ftr-451	935	3	§	§	PROPN
ftr-451	935	4	83(c)(2	83(c)(2	NUM
ftr-451	935	5	)	)	PUNCT
ftr-451	935	6	(	(	PUNCT
ftr-451	935	7	property	property	NOUN
ftr-451	935	8	is	be	AUX
ftr-451	935	9	transferable	transferable	ADJ
ftr-451	935	10	only	only	ADV
ftr-451	935	11	if	if	SCONJ
ftr-451	935	12	transferee	transferee	NOUN
ftr-451	935	13	is	be	AUX
ftr-451	935	14	free	free	ADJ
ftr-451	935	15	of	of	ADP
ftr-451	935	16	forfeiture	forfeiture	NOUN
ftr-451	935	17	conditions	condition	NOUN
ftr-451	935	18	)	)	PUNCT
ftr-451	935	19	.	.	PUNCT
ftr-451	936	1	152	152	NUM
ftr-451	936	2	.	.	PUNCT
ftr-451	937	1	see	see	VERB
ftr-451	937	2	supra	supra	PROPN
ftr-451	937	3	note	note	PROPN
ftr-451	937	4	146	146	NUM
ftr-451	937	5	.	.	PUNCT
ftr-451	938	1	illegal	illegal	ADJ
ftr-451	938	2	drugs	drug	NOUN
ftr-451	938	3	are	be	AUX
ftr-451	938	4	subject	subject	ADJ
ftr-451	938	5	to	to	ADP
ftr-451	938	6	seizure	seizure	NOUN
ftr-451	938	7	and	and	CCONJ
ftr-451	938	8	forfeiture	forfeiture	NOUN
ftr-451	938	9	.	.	PUNCT
ftr-451	939	1	see	see	VERB
ftr-451	939	2	priv.ltr.rul	priv.ltr.rul	NOUN
ftr-451	939	3	.	.	PUNCT
ftr-451	940	1	92	92	NUM
ftr-451	940	2	-	-	PUNCT
ftr-451	940	3	07	07	NUM
ftr-451	940	4	-	-	PUNCT
ftr-451	940	5	004	004	NUM
ftr-451	940	6	(	(	PUNCT
ftr-451	940	7	oct	oct	PROPN
ftr-451	940	8	.	.	PROPN
ftr-451	940	9	21	21	NUM
ftr-451	940	10	,	,	PUNCT
ftr-451	940	11	1991	1991	NUM
ftr-451	940	12	)	)	PUNCT
ftr-451	940	13	(	(	PUNCT
ftr-451	940	14	illegal	illegal	ADJ
ftr-451	940	15	drugs	drug	NOUN
ftr-451	940	16	included	include	VERB
ftr-451	940	17	in	in	ADP
ftr-451	940	18	gross	gross	ADJ
ftr-451	940	19	estate	estate	NOUN
ftr-451	940	20	at	at	ADP
ftr-451	940	21	full	full	ADJ
ftr-451	940	22	value	value	NOUN
ftr-451	940	23	,	,	PUNCT
ftr-451	940	24	despite	despite	SCONJ
ftr-451	940	25	possibility	possibility	NOUN
ftr-451	940	26	of	of	ADP
ftr-451	940	27	forfeiture	forfeiture	NOUN
ftr-451	940	28	)	)	PUNCT
ftr-451	940	29	.	.	PUNCT
ftr-451	941	1	153	153	NUM
ftr-451	941	2	.	.	PUNCT
ftr-451	942	1	cf	cf	X
ftr-451	942	2	.	.	PUNCT
ftr-451	943	1	erickson	erickson	PROPN
ftr-451	943	2	v.	v.	PROPN
ftr-451	943	3	commissioner	commissioner	PROPN
ftr-451	943	4	,	,	PUNCT
ftr-451	943	5	t.c	t.c	PROPN
ftr-451	943	6	.	.	PROPN
ftr-451	943	7	memo	memo	NOUN
ftr-451	943	8	(	(	PUNCT
ftr-451	943	9	p	p	NOUN
ftr-451	943	10	-	-	PUNCT
ftr-451	943	11	h	h	NOUN
ftr-451	943	12	)	)	PUNCT
ftr-451	943	13	¶	¶	PROPN
ftr-451	943	14	89	89	NUM
ftr-451	943	15	,	,	PUNCT
ftr-451	943	16	552	552	NUM
ftr-451	943	17	,	,	PUNCT
ftr-451	943	18	aff’d	aff’d	NUM
ftr-451	943	19	,	,	PUNCT
ftr-451	943	20	937	937	NUM
ftr-451	943	21	f.2d	f.2d	SYM
ftr-451	943	22	1548	1548	NUM
ftr-451	943	23	(	(	PUNCT
ftr-451	943	24	10	10	NUM
ftr-451	943	25	cir	cir	NOUN
ftr-451	943	26	.	.	PROPN
ftr-451	943	27	1991	1991	NUM
ftr-451	943	28	)	)	PUNCT
ftr-451	943	29	(	(	PUNCT
ftr-451	943	30	value	value	NOUN
ftr-451	943	31	of	of	ADP
ftr-451	943	32	seized	seize	VERB
ftr-451	943	33	drugs	drug	NOUN
ftr-451	943	34	lays	lay	VERB
ftr-451	943	35	basis	basis	NOUN
ftr-451	943	36	for	for	ADP
ftr-451	943	37	inference	inference	NOUN
ftr-451	943	38	that	that	PRON
ftr-451	943	39	taxpayer	taxpayer	NOUN
ftr-451	943	40	had	have	VERB
ftr-451	943	41	unreportedth	unreportedth	ADJ
ftr-451	943	42	income	income	NOUN
ftr-451	943	43	with	with	ADP
ftr-451	943	44	which	which	PRON
ftr-451	943	45	to	to	PART
ftr-451	943	46	purchase	purchase	VERB
ftr-451	943	47	same	same	ADJ
ftr-451	943	48	)	)	PUNCT
ftr-451	943	49	.	.	PUNCT
ftr-451	944	1	presumably	presumably	ADV
ftr-451	944	2	,	,	PUNCT
ftr-451	944	3	the	the	DET
ftr-451	944	4	cost	cost	NOUN
ftr-451	944	5	incurred	incur	VERB
ftr-451	944	6	by	by	ADP
ftr-451	944	7	a	a	DET
ftr-451	944	8	drug	drug	NOUN
ftr-451	944	9	dealer	dealer	NOUN
ftr-451	944	10	in	in	ADP
ftr-451	944	11	obtaining	obtain	VERB
ftr-451	944	12	illegal	illegal	ADJ
ftr-451	944	13	drugs	drug	NOUN
ftr-451	944	14	contains	contain	VERB
ftr-451	944	15	a	a	DET
ftr-451	944	16	possibility	possibility	NOUN
ftr-451	944	17	-	-	PUNCT
ftr-451	944	18	of	of	ADP
ftr-451	944	19	-	-	PUNCT
ftr-451	944	20	forfeiture	forfeiture	NOUN
ftr-451	944	21	discount	discount	NOUN
ftr-451	944	22	.	.	PUNCT
ftr-451	945	1	2000	2000	NUM
ftr-451	945	2	]	]	PUNCT
ftr-451	946	1	applying	apply	VERB
ftr-451	946	2	the	the	DET
ftr-451	946	3	“	"	PUNCT
ftr-451	946	4	claim	claim	NOUN
ftr-451	946	5	of	of	ADP
ftr-451	946	6	right	right	ADJ
ftr-451	946	7	doctrine	doctrine	NOUN
ftr-451	946	8	”	"	PUNCT
ftr-451	946	9	to	to	PART
ftr-451	946	10	found	find	VERB
ftr-451	946	11	objects	object	NOUN
ftr-451	946	12	719	719	NUM
ftr-451	946	13	incapable	incapable	ADJ
ftr-451	946	14	of	of	ADP
ftr-451	946	15	valuation	valuation	NOUN
ftr-451	946	16	in	in	ADP
ftr-451	946	17	the	the	DET
ftr-451	946	18	employee	employee	NOUN
ftr-451	946	19	’s	’s	PART
ftr-451	946	20	hands	hand	NOUN
ftr-451	946	21	,	,	PUNCT
ftr-451	946	22	so	so	SCONJ
ftr-451	946	23	that	that	SCONJ
ftr-451	946	24	even	even	ADV
ftr-451	946	25	the	the	DET
ftr-451	946	26	government154	government154	PROPN
ftr-451	946	27	might	might	AUX
ftr-451	946	28	be	be	AUX
ftr-451	946	29	better	well	ADJ
ftr-451	946	30	off	off	ADP
ftr-451	946	31	under	under	ADP
ftr-451	946	32	a	a	DET
ftr-451	946	33	deferred	defer	VERB
ftr-451	946	34	-	-	PUNCT
ftr-451	946	35	realization	realization	NOUN
ftr-451	946	36	rule	rule	NOUN
ftr-451	946	37	.	.	PUNCT
ftr-451	947	1	what	what	PRON
ftr-451	947	2	scant	scant	ADJ
ftr-451	947	3	authority	authority	NOUN
ftr-451	947	4	exists	exist	VERB
ftr-451	947	5	correctly	correctly	ADV
ftr-451	947	6	holds	hold	VERB
ftr-451	947	7	that	that	SCONJ
ftr-451	947	8	the	the	DET
ftr-451	947	9	james	james	PROPN
ftr-451	947	10	principle	principle	PROPN
ftr-451	947	11	extends	extend	VERB
ftr-451	947	12	to	to	PART
ftr-451	947	13	(	(	PUNCT
ftr-451	947	14	stolen	steal	VERB
ftr-451	947	15	)	)	PUNCT
ftr-451	947	16	property	property	NOUN
ftr-451	947	17	as	as	ADV
ftr-451	947	18	well	well	ADV
ftr-451	947	19	as	as	ADP
ftr-451	947	20	to	to	PART
ftr-451	947	21	cash.155	cash.155	VERB
ftr-451	947	22	the	the	DET
ftr-451	947	23	same	same	ADJ
ftr-451	947	24	analysis	analysis	NOUN
ftr-451	947	25	applies	apply	VERB
ftr-451	947	26	to	to	ADP
ftr-451	947	27	the	the	DET
ftr-451	947	28	case	case	NOUN
ftr-451	947	29	of	of	ADP
ftr-451	947	30	windfall	windfall	NOUN
ftr-451	947	31	found	find	VERB
ftr-451	947	32	objects	object	NOUN
ftr-451	947	33	.	.	PUNCT
ftr-451	948	1	if	if	SCONJ
ftr-451	948	2	the	the	DET
ftr-451	948	3	finder	finder	NOUN
ftr-451	948	4	fails	fail	VERB
ftr-451	948	5	to	to	PART
ftr-451	948	6	“	"	PUNCT
ftr-451	948	7	disclaim	disclaim	VERB
ftr-451	948	8	”	"	PUNCT
ftr-451	948	9	the	the	DET
ftr-451	948	10	item	item	NOUN
ftr-451	948	11	,	,	PUNCT
ftr-451	948	12	or	or	CCONJ
ftr-451	948	13	is	be	AUX
ftr-451	948	14	not	not	PART
ftr-451	948	15	approached	approach	VERB
ftr-451	948	16	by	by	ADP
ftr-451	948	17	the	the	DET
ftr-451	948	18	owner	owner	NOUN
ftr-451	948	19	,	,	PUNCT
ftr-451	948	20	within	within	ADP
ftr-451	948	21	a	a	DET
ftr-451	948	22	reasonable	reasonable	ADJ
ftr-451	948	23	(	(	PUNCT
ftr-451	948	24	short	short	ADJ
ftr-451	948	25	)	)	PUNCT
ftr-451	948	26	period	period	NOUN
ftr-451	948	27	of	of	ADP
ftr-451	948	28	time	time	NOUN
ftr-451	948	29	,	,	PUNCT
ftr-451	948	30	the	the	DET
ftr-451	948	31	finder	finder	NOUN
ftr-451	948	32	should	should	AUX
ftr-451	948	33	be	be	AUX
ftr-451	948	34	treated	treat	VERB
ftr-451	948	35	as	as	ADP
ftr-451	948	36	having	have	VERB
ftr-451	948	37	“	"	PUNCT
ftr-451	948	38	undisputed	undisputed	ADJ
ftr-451	948	39	possession	possession	NOUN
ftr-451	948	40	.	.	PUNCT
ftr-451	948	41	”	"	PUNCT
ftr-451	949	1	at	at	ADP
ftr-451	949	2	this	this	DET
ftr-451	949	3	point	point	NOUN
ftr-451	949	4	,	,	PUNCT
ftr-451	949	5	it	it	PRON
ftr-451	949	6	seems	seem	VERB
ftr-451	949	7	unlikely	unlikely	ADJ
ftr-451	949	8	that	that	SCONJ
ftr-451	949	9	forfeiture	forfeiture	NOUN
ftr-451	949	10	will	will	AUX
ftr-451	949	11	occur	occur	VERB
ftr-451	949	12	as	as	ADP
ftr-451	949	13	a	a	DET
ftr-451	949	14	practical	practical	ADJ
ftr-451	949	15	matter	matter	NOUN
ftr-451	949	16	.	.	PUNCT
ftr-451	950	1	the	the	DET
ftr-451	950	2	true	true	ADJ
ftr-451	950	3	owner	owner	NOUN
ftr-451	950	4	is	be	AUX
ftr-451	950	5	not	not	PART
ftr-451	950	6	likely	likely	ADJ
ftr-451	950	7	to	to	PART
ftr-451	950	8	learn	learn	VERB
ftr-451	950	9	about	about	ADP
ftr-451	950	10	the156	the156	PROPN
ftr-451	950	11	finding	finding	NOUN
ftr-451	950	12	and	and	CCONJ
ftr-451	950	13	the	the	DET
ftr-451	950	14	identity	identity	NOUN
ftr-451	950	15	of	of	ADP
ftr-451	950	16	the	the	DET
ftr-451	950	17	finder	finder	NOUN
ftr-451	950	18	,	,	PUNCT
ftr-451	950	19	and	and	CCONJ
ftr-451	950	20	the	the	DET
ftr-451	950	21	finder	finder	NOUN
ftr-451	950	22	is	be	AUX
ftr-451	950	23	not	not	PART
ftr-451	950	24	(	(	PUNCT
ftr-451	950	25	at	at	ADP
ftr-451	950	26	that	that	DET
ftr-451	950	27	point	point	NOUN
ftr-451	950	28	)	)	PUNCT
ftr-451	950	29	likely	likely	ADJ
ftr-451	950	30	to	to	PART
ftr-451	950	31	seek	seek	VERB
ftr-451	950	32	out	out	ADP
ftr-451	950	33	the	the	DET
ftr-451	950	34	owner	owner	NOUN
ftr-451	950	35	.	.	PUNCT
ftr-451	951	1	in	in	ADP
ftr-451	951	2	short	short	ADJ
ftr-451	951	3	,	,	PUNCT
ftr-451	951	4	the	the	DET
ftr-451	951	5	finder	finder	NOUN
ftr-451	951	6	has	have	VERB
ftr-451	951	7	possession	possession	NOUN
ftr-451	951	8	and	and	CCONJ
ftr-451	951	9	command	command	NOUN
ftr-451	951	10	over	over	ADP
ftr-451	951	11	the	the	DET
ftr-451	951	12	found	find	VERB
ftr-451	951	13	object	object	NOUN
ftr-451	951	14	.	.	PUNCT
ftr-451	952	1	moreover	moreover	ADV
ftr-451	952	2	,	,	PUNCT
ftr-451	952	3	the	the	DET
ftr-451	952	4	circumstances	circumstance	NOUN
ftr-451	952	5	may	may	AUX
ftr-451	952	6	be	be	AUX
ftr-451	952	7	such	such	ADJ
ftr-451	952	8	to	to	PART
ftr-451	952	9	indicate	indicate	VERB
ftr-451	952	10	that	that	SCONJ
ftr-451	952	11	the157	the157	PROPN
ftr-451	952	12	owner	owner	NOUN
ftr-451	952	13	is	be	AUX
ftr-451	952	14	long	long	ADV
ftr-451	952	15	dead	dead	ADJ
ftr-451	952	16	or	or	CCONJ
ftr-451	952	17	far	far	ADV
ftr-451	952	18	away	away	ADV
ftr-451	952	19	.	.	PUNCT
ftr-451	953	1	indeed	indeed	ADV
ftr-451	953	2	,	,	PUNCT
ftr-451	953	3	in	in	ADP
ftr-451	953	4	a	a	DET
ftr-451	953	5	great	great	ADJ
ftr-451	953	6	many	many	ADJ
ftr-451	953	7	cases	case	NOUN
ftr-451	953	8	it	it	PRON
ftr-451	953	9	can	can	AUX
ftr-451	953	10	be	be	AUX
ftr-451	953	11	presumed	presume	VERB
ftr-451	953	12	that	that	SCONJ
ftr-451	953	13	the	the	DET
ftr-451	953	14	(	(	PUNCT
ftr-451	953	15	negative	negative	ADJ
ftr-451	953	16	)	)	PUNCT
ftr-451	953	17	value	value	NOUN
ftr-451	953	18	of	of	ADP
ftr-451	953	19	the	the	DET
ftr-451	953	20	forfeiture	forfeiture	NOUN
ftr-451	953	21	condition	condition	NOUN
ftr-451	953	22	is	be	AUX
ftr-451	953	23	unascertainable	unascertainable	ADJ
ftr-451	953	24	,	,	PUNCT
ftr-451	953	25	and	and	CCONJ
ftr-451	953	26	,	,	PUNCT
ftr-451	953	27	therefore	therefore	ADV
ftr-451	953	28	,	,	PUNCT
ftr-451	953	29	zero	zero	NUM
ftr-451	953	30	.	.	PUNCT
ftr-451	954	1	alternatively	alternatively	ADV
ftr-451	954	2	(	(	PUNCT
ftr-451	954	3	as	as	ADP
ftr-451	954	4	in	in	ADP
ftr-451	954	5	the	the	DET
ftr-451	954	6	case	case	NOUN
ftr-451	954	7	of	of	ADP
ftr-451	954	8	art	art	NOUN
ftr-451	954	9	works	work	VERB
ftr-451	954	10	without	without	ADP
ftr-451	954	11	provenance	provenance	NOUN
ftr-451	954	12	)	)	PUNCT
ftr-451	954	13	,	,	PUNCT
ftr-451	954	14	the	the	DET
ftr-451	954	15	market	market	NOUN
ftr-451	954	16	would	would	AUX
ftr-451	954	17	simply	simply	ADV
ftr-451	954	18	factor	factor	VERB
ftr-451	954	19	the	the	DET
ftr-451	954	20	defect	defect	NOUN
ftr-451	954	21	in	in	ADP
ftr-451	954	22	title	title	NOUN
ftr-451	954	23	into	into	ADP
ftr-451	954	24	the	the	DET
ftr-451	954	25	market	market	NOUN
ftr-451	954	26	value	value	NOUN
ftr-451	954	27	.	.	PUNCT
ftr-451	955	1	in	in	ADP
ftr-451	955	2	sum	sum	NOUN
ftr-451	955	3	,	,	PUNCT
ftr-451	955	4	the	the	DET
ftr-451	955	5	possibility	possibility	NOUN
ftr-451	955	6	of	of	ADP
ftr-451	955	7	forfeiture	forfeiture	NOUN
ftr-451	955	8	would	would	AUX
ftr-451	955	9	,	,	PUNCT
ftr-451	955	10	at	at	ADP
ftr-451	955	11	most	most	ADJ
ftr-451	955	12	,	,	PUNCT
ftr-451	955	13	rise	rise	VERB
ftr-451	955	14	to	to	ADP
ftr-451	955	15	the	the	DET
ftr-451	955	16	level	level	NOUN
ftr-451	955	17	of158	of158	NOUN
ftr-451	955	18	a	a	DET
ftr-451	955	19	valuation	valuation	NOUN
ftr-451	955	20	consideration	consideration	NOUN
ftr-451	955	21	,	,	PUNCT
ftr-451	955	22	and	and	CCONJ
ftr-451	955	23	would	would	AUX
ftr-451	955	24	not	not	PART
ftr-451	955	25	be	be	AUX
ftr-451	955	26	so	so	ADV
ftr-451	955	27	overwhelming	overwhelming	ADJ
ftr-451	955	28	as	as	SCONJ
ftr-451	955	29	to	to	PART
ftr-451	955	30	justify	justify	VERB
ftr-451	955	31	deferral	deferral	NOUN
ftr-451	955	32	.	.	PUNCT
ftr-451	956	1	at	at	ADP
ftr-451	956	2	the	the	DET
ftr-451	956	3	level	level	NOUN
ftr-451	956	4	of	of	ADP
ftr-451	956	5	financial	financial	ADJ
ftr-451	956	6	theory	theory	NOUN
ftr-451	956	7	,	,	PUNCT
ftr-451	956	8	a	a	DET
ftr-451	956	9	compelling	compelling	ADJ
ftr-451	956	10	argument	argument	NOUN
ftr-451	956	11	can	can	AUX
ftr-451	956	12	be	be	AUX
ftr-451	956	13	made	make	VERB
ftr-451	956	14	that	that	SCONJ
ftr-451	956	15	,	,	PUNCT
ftr-451	956	16	once	once	ADV
ftr-451	956	17	a	a	DET
ftr-451	956	18	taxpayer	taxpayer	NOUN
ftr-451	956	19	appropriates	appropriate	VERB
ftr-451	956	20	possession	possession	NOUN
ftr-451	956	21	of	of	ADP
ftr-451	956	22	a	a	DET
ftr-451	956	23	found	find	VERB
ftr-451	956	24	(	(	PUNCT
ftr-451	956	25	or	or	CCONJ
ftr-451	956	26	stolen	steal	VERB
ftr-451	956	27	)	)	PUNCT
ftr-451	956	28	object	object	NOUN
ftr-451	956	29	,	,	PUNCT
ftr-451	956	30	it	it	PRON
ftr-451	956	31	is	be	AUX
ftr-451	956	32	never	never	ADV
ftr-451	956	33	appropriate	appropriate	ADJ
ftr-451	956	34	to	to	PART
ftr-451	956	35	treat	treat	VERB
ftr-451	956	36	it	it	PRON
ftr-451	956	37	as	as	ADP
ftr-451	956	38	having	having	AUX
ftr-451	956	39	been	be	AUX
ftr-451	956	40	“	"	PUNCT
ftr-451	956	41	borrowed	borrow	VERB
ftr-451	956	42	,	,	PUNCT
ftr-451	956	43	”	"	PUNCT
ftr-451	956	44	since	since	SCONJ
ftr-451	956	45	even	even	ADV
ftr-451	956	46	an159	an159	PROPN
ftr-451	956	47	acknowledged	acknowledge	VERB
ftr-451	956	48	“	"	PUNCT
ftr-451	956	49	restoration	restoration	NOUN
ftr-451	956	50	”	"	PUNCT
ftr-451	956	51	obligation	obligation	NOUN
ftr-451	956	52	has	have	VERB
ftr-451	956	53	no	no	DET
ftr-451	956	54	“	"	PUNCT
ftr-451	956	55	interest	interest	NOUN
ftr-451	956	56	”	"	PUNCT
ftr-451	956	57	(	(	PUNCT
ftr-451	956	58	rent	rent	NOUN
ftr-451	956	59	)	)	PUNCT
ftr-451	956	60	component	component	NOUN
ftr-451	956	61	.	.	PUNCT
ftr-451	957	1	the	the	DET
ftr-451	957	2	best	good	ADJ
ftr-451	957	3	rationale	rationale	NOUN
ftr-451	957	4	for	for	ADP
ftr-451	957	5	the	the	DET
ftr-451	957	6	borrowing	borrowing	NOUN
ftr-451	957	7	“	"	PUNCT
ftr-451	957	8	exclusion	exclusion	NOUN
ftr-451	957	9	”	"	PUNCT
ftr-451	957	10	derives	derive	VERB
ftr-451	957	11	from	from	ADP
ftr-451	957	12	financial	financial	ADJ
ftr-451	957	13	analysis	analysis	NOUN
ftr-451	957	14	:	:	PUNCT
ftr-451	957	15	160	160	NUM
ftr-451	957	16	154	154	NUM
ftr-451	957	17	.	.	PUNCT
ftr-451	958	1	the	the	DET
ftr-451	958	2	chances	chance	NOUN
ftr-451	958	3	that	that	SCONJ
ftr-451	958	4	an	an	DET
ftr-451	958	5	employee	employee	NOUN
ftr-451	958	6	may	may	AUX
ftr-451	958	7	be	be	AUX
ftr-451	958	8	fired	fire	VERB
ftr-451	958	9	are	be	AUX
ftr-451	958	10	significant	significant	ADJ
ftr-451	958	11	.	.	PUNCT
ftr-451	959	1	moreover	moreover	ADV
ftr-451	959	2	,	,	PUNCT
ftr-451	959	3	an	an	DET
ftr-451	959	4	employee	employee	NOUN
ftr-451	959	5	may	may	AUX
ftr-451	959	6	decide	decide	VERB
ftr-451	959	7	that	that	SCONJ
ftr-451	959	8	it	it	PRON
ftr-451	959	9	is	be	AUX
ftr-451	959	10	in	in	ADP
ftr-451	959	11	her	her	PRON
ftr-451	959	12	best	good	ADJ
ftr-451	959	13	interests	interest	NOUN
ftr-451	959	14	to	to	PART
ftr-451	959	15	seek	seek	VERB
ftr-451	959	16	another	another	DET
ftr-451	959	17	position	position	NOUN
ftr-451	959	18	,	,	PUNCT
ftr-451	959	19	despite	despite	SCONJ
ftr-451	959	20	triggering	trigger	VERB
ftr-451	959	21	the	the	DET
ftr-451	959	22	forfeiture	forfeiture	NOUN
ftr-451	959	23	condition	condition	NOUN
ftr-451	959	24	.	.	PUNCT
ftr-451	960	1	155	155	NUM
ftr-451	960	2	.	.	PUNCT
ftr-451	961	1	see	see	VERB
ftr-451	961	2	collins	collins	PROPN
ftr-451	961	3	v.	v.	PROPN
ftr-451	961	4	commissioner	commissioner	PROPN
ftr-451	961	5	,	,	PUNCT
ftr-451	961	6	3	3	NUM
ftr-451	961	7	f.3d	f.3d	NUM
ftr-451	961	8	625	625	NUM
ftr-451	961	9	(	(	PUNCT
ftr-451	961	10	applying	apply	VERB
ftr-451	961	11	james	jame	NOUN
ftr-451	961	12	to	to	ADP
ftr-451	961	13	stolen	steal	VERB
ftr-451	961	14	pari	pari	ADJ
ftr-451	961	15	-	-	ADJ
ftr-451	961	16	mutual	mutual	ADJ
ftr-451	961	17	tickets	ticket	NOUN
ftr-451	961	18	)	)	PUNCT
ftr-451	961	19	;	;	PUNCT
ftr-451	961	20	vasta	vasta	PROPN
ftr-451	961	21	v.	v.	PROPN
ftr-451	961	22	commissioner	commissioner	PROPN
ftr-451	961	23	,	,	PUNCT
ftr-451	961	24	t.c	t.c	PROPN
ftr-451	961	25	.	.	PROPN
ftr-451	961	26	memo	memo	NOUN
ftr-451	961	27	(	(	PUNCT
ftr-451	961	28	p	p	NOUN
ftr-451	961	29	-	-	PUNCT
ftr-451	961	30	h	h	NOUN
ftr-451	961	31	)	)	PUNCT
ftr-451	961	32	¶	¶	PROPN
ftr-451	961	33	89	89	NUM
ftr-451	961	34	,	,	PUNCT
ftr-451	961	35	531	531	NUM
ftr-451	961	36	(	(	PUNCT
ftr-451	961	37	applying	apply	VERB
ftr-451	961	38	james	jame	NOUN
ftr-451	961	39	to	to	ADP
ftr-451	961	40	seized	seize	VERB
ftr-451	961	41	cocaine	cocaine	NOUN
ftr-451	961	42	)	)	PUNCT
ftr-451	961	43	;	;	PUNCT
ftr-451	961	44	rev	rev	PROPN
ftr-451	961	45	.	.	PROPN
ftr-451	962	1	rul	rul	NOUN
ftr-451	962	2	.	.	PUNCT
ftr-451	963	1	71	71	NUM
ftr-451	963	2	-	-	SYM
ftr-451	963	3	528	528	NUM
ftr-451	963	4	,	,	PUNCT
ftr-451	963	5	1971	1971	NUM
ftr-451	963	6	-	-	SYM
ftr-451	963	7	2	2	NUM
ftr-451	963	8	c.b	c.b	PROPN
ftr-451	963	9	.	.	PROPN
ftr-451	963	10	219	219	NUM
ftr-451	963	11	(	(	PUNCT
ftr-451	963	12	securities	security	NOUN
ftr-451	963	13	received	receive	VERB
ftr-451	963	14	as	as	ADP
ftr-451	963	15	advance	advance	NOUN
ftr-451	963	16	commissions	commission	NOUN
ftr-451	963	17	)	)	PUNCT
ftr-451	963	18	.	.	PUNCT
ftr-451	964	1	cf	cf	X
ftr-451	964	2	.	.	PUNCT
ftr-451	965	1	delaney	delaney	PROPN
ftr-451	965	2	v.	v.	PROPN
ftr-451	965	3	commissioner	commissioner	PROPN
ftr-451	965	4	,	,	PUNCT
ftr-451	965	5	t.c	t.c	PROPN
ftr-451	965	6	.	.	PROPN
ftr-451	965	7	memo	memo	NOUN
ftr-451	965	8	(	(	PUNCT
ftr-451	965	9	p	p	NOUN
ftr-451	965	10	-	-	PUNCT
ftr-451	965	11	h	h	NOUN
ftr-451	965	12	)	)	PUNCT
ftr-451	965	13	¶	¶	PROPN
ftr-451	965	14	82	82	NUM
ftr-451	965	15	,	,	PUNCT
ftr-451	965	16	666	666	NUM
ftr-451	965	17	(	(	PUNCT
ftr-451	965	18	taxpayer	taxpayer	NOUN
ftr-451	965	19	received	receive	VERB
ftr-451	965	20	gold	gold	NOUN
ftr-451	965	21	coins	coin	NOUN
ftr-451	965	22	from	from	ADP
ftr-451	965	23	swiss	swiss	ADJ
ftr-451	965	24	source	source	NOUN
ftr-451	965	25	;	;	PUNCT
ftr-451	965	26	held	hold	VERB
ftr-451	965	27	:	:	PUNCT
ftr-451	965	28	value	value	NOUN
ftr-451	965	29	of	of	ADP
ftr-451	965	30	coins	coin	NOUN
ftr-451	965	31	is	be	AUX
ftr-451	965	32	includable	includable	ADJ
ftr-451	965	33	,	,	PUNCT
ftr-451	965	34	since	since	SCONJ
ftr-451	965	35	taxpayer	taxpayer	NOUN
ftr-451	965	36	could	could	AUX
ftr-451	965	37	not	not	PART
ftr-451	965	38	prove	prove	VERB
ftr-451	965	39	that	that	SCONJ
ftr-451	965	40	they	they	PRON
ftr-451	965	41	were	be	AUX
ftr-451	965	42	purchased	purchase	VERB
ftr-451	965	43	)	)	PUNCT
ftr-451	965	44	;	;	PUNCT
ftr-451	966	1	melsa	melsa	PROPN
ftr-451	966	2	v.	v.	ADP
ftr-451	966	3	commissioner	commissioner	PROPN
ftr-451	966	4	,	,	PUNCT
ftr-451	966	5	t.c	t.c	PROPN
ftr-451	966	6	.	.	PROPN
ftr-451	966	7	memo	memo	NOUN
ftr-451	966	8	(	(	PUNCT
ftr-451	966	9	p	p	NOUN
ftr-451	966	10	-	-	PUNCT
ftr-451	966	11	h	h	NOUN
ftr-451	966	12	)	)	PUNCT
ftr-451	966	13	¶	¶	PROPN
ftr-451	966	14	77	77	NUM
ftr-451	966	15	,	,	PUNCT
ftr-451	966	16	415	415	NUM
ftr-451	966	17	(	(	PUNCT
ftr-451	966	18	value	value	NOUN
ftr-451	966	19	of	of	ADP
ftr-451	966	20	groceries	grocery	NOUN
ftr-451	966	21	taken	take	VERB
ftr-451	966	22	from	from	ADP
ftr-451	966	23	whollyowned	whollyowne	VERB
ftr-451	966	24	corporation	corporation	NOUN
ftr-451	966	25	)	)	PUNCT
ftr-451	966	26	.	.	PUNCT
ftr-451	967	1	156	156	NUM
ftr-451	967	2	.	.	PUNCT
ftr-451	968	1	see	see	VERB
ftr-451	968	2	riesman	riesman	PROPN
ftr-451	968	3	,	,	PUNCT
ftr-451	968	4	supra	supra	PROPN
ftr-451	968	5	note	note	VERB
ftr-451	968	6	143	143	NUM
ftr-451	968	7	.	.	PROPN
ftr-451	969	1	157	157	NUM
ftr-451	969	2	.	.	PUNCT
ftr-451	970	1	see	see	VERB
ftr-451	970	2	corliss	corliss	PROPN
ftr-451	970	3	v.	v.	ADP
ftr-451	970	4	bowers	bower	NOUN
ftr-451	970	5	,	,	PUNCT
ftr-451	970	6	281	281	NUM
ftr-451	970	7	u.s	u.s	AUX
ftr-451	970	8	.	.	PROPN
ftr-451	970	9	376	376	NUM
ftr-451	970	10	(	(	PUNCT
ftr-451	970	11	1930	1930	NUM
ftr-451	970	12	)	)	PUNCT
ftr-451	970	13	(	(	PUNCT
ftr-451	970	14	stating	state	VERB
ftr-451	970	15	,	,	PUNCT
ftr-451	970	16	in	in	ADP
ftr-451	970	17	context	context	NOUN
ftr-451	970	18	of	of	ADP
ftr-451	970	19	revocable	revocable	ADJ
ftr-451	970	20	transfer	transfer	NOUN
ftr-451	970	21	,	,	PUNCT
ftr-451	970	22	that	that	SCONJ
ftr-451	970	23	income	income	NOUN
ftr-451	970	24	taxation	taxation	NOUN
ftr-451	970	25	is	be	AUX
ftr-451	970	26	keyed	key	VERB
ftr-451	970	27	to	to	ADP
ftr-451	970	28	beneficial	beneficial	ADJ
ftr-451	970	29	enjoyment	enjoyment	NOUN
ftr-451	970	30	and	and	CCONJ
ftr-451	970	31	command	command	NOUN
ftr-451	970	32	,	,	PUNCT
ftr-451	970	33	rather	rather	ADV
ftr-451	970	34	than	than	ADP
ftr-451	970	35	technical	technical	ADJ
ftr-451	970	36	ownership	ownership	NOUN
ftr-451	970	37	)	)	PUNCT
ftr-451	970	38	.	.	PUNCT
ftr-451	971	1	158	158	NUM
ftr-451	971	2	.	.	PUNCT
ftr-451	972	1	an	an	DET
ftr-451	972	2	art	art	NOUN
ftr-451	972	3	object	object	NOUN
ftr-451	972	4	or	or	CCONJ
ftr-451	972	5	cultural	cultural	ADJ
ftr-451	972	6	artifact	artifact	ADJ
ftr-451	972	7	subject	subject	NOUN
ftr-451	972	8	to	to	ADP
ftr-451	972	9	the	the	DET
ftr-451	972	10	unidroit	unidroit	ADJ
ftr-451	972	11	convention	convention	NOUN
ftr-451	972	12	is	be	AUX
ftr-451	972	13	subject	subject	ADJ
ftr-451	972	14	to	to	ADP
ftr-451	972	15	a	a	DET
ftr-451	972	16	serious	serious	ADJ
ftr-451	972	17	risk	risk	NOUN
ftr-451	972	18	of	of	ADP
ftr-451	972	19	forfeiture	forfeiture	NOUN
ftr-451	972	20	if	if	SCONJ
ftr-451	972	21	discovered	discover	VERB
ftr-451	972	22	.	.	PUNCT
ftr-451	973	1	however	however	ADV
ftr-451	973	2	,	,	PUNCT
ftr-451	973	3	the	the	DET
ftr-451	973	4	unidroit	unidroit	ADJ
ftr-451	973	5	convention	convention	NOUN
ftr-451	973	6	has	have	AUX
ftr-451	973	7	not	not	PART
ftr-451	973	8	been	be	AUX
ftr-451	973	9	ratified	ratify	VERB
ftr-451	973	10	by	by	ADP
ftr-451	973	11	the	the	DET
ftr-451	973	12	united	united	PROPN
ftr-451	973	13	states	states	PROPN
ftr-451	973	14	.	.	PUNCT
ftr-451	974	1	moreover	moreover	ADV
ftr-451	974	2	,	,	PUNCT
ftr-451	974	3	it	it	PRON
ftr-451	974	4	(	(	PUNCT
ftr-451	974	5	arts	art	NOUN
ftr-451	974	6	.	.	PUNCT
ftr-451	974	7	1	1	NUM
ftr-451	974	8	,	,	PUNCT
ftr-451	974	9	2	2	NUM
ftr-451	974	10	,	,	PUNCT
ftr-451	974	11	and	and	CCONJ
ftr-451	974	12	3(1	3(1	NUM
ftr-451	974	13	)	)	PUNCT
ftr-451	974	14	&	&	CCONJ
ftr-451	974	15	(	(	PUNCT
ftr-451	974	16	2	2	NUM
ftr-451	974	17	)	)	PUNCT
ftr-451	974	18	)	)	PUNCT
ftr-451	974	19	is	be	AUX
ftr-451	974	20	limited	limit	VERB
ftr-451	974	21	to	to	ADP
ftr-451	974	22	transnational	transnational	ADJ
ftr-451	974	23	instances	instance	NOUN
ftr-451	974	24	resulting	result	VERB
ftr-451	974	25	from	from	ADP
ftr-451	974	26	the	the	DET
ftr-451	974	27	theft	theft	NOUN
ftr-451	974	28	,	,	PUNCT
ftr-451	974	29	illegal	illegal	ADJ
ftr-451	974	30	export	export	NOUN
ftr-451	974	31	,	,	PUNCT
ftr-451	974	32	or	or	CCONJ
ftr-451	974	33	illegal	illegal	ADJ
ftr-451	974	34	excavation	excavation	NOUN
ftr-451	974	35	,	,	PUNCT
ftr-451	974	36	of	of	ADP
ftr-451	974	37	certain	certain	ADJ
ftr-451	974	38	categories	category	NOUN
ftr-451	974	39	of	of	ADP
ftr-451	974	40	valuable	valuable	ADJ
ftr-451	974	41	objects	object	NOUN
ftr-451	974	42	,	,	PUNCT
ftr-451	974	43	and	and	CCONJ
ftr-451	974	44	would	would	AUX
ftr-451	974	45	be	be	AUX
ftr-451	974	46	more	more	ADJ
ftr-451	974	47	of	of	ADP
ftr-451	974	48	a	a	DET
ftr-451	974	49	concern	concern	NOUN
ftr-451	974	50	to	to	ADP
ftr-451	974	51	individuals	individual	NOUN
ftr-451	974	52	and	and	CCONJ
ftr-451	974	53	institutions	institution	NOUN
ftr-451	974	54	who	who	PRON
ftr-451	974	55	have	have	AUX
ftr-451	974	56	purchased	purchase	VERB
ftr-451	974	57	such	such	ADJ
ftr-451	974	58	items	item	NOUN
ftr-451	974	59	.	.	PUNCT
ftr-451	975	1	159	159	NUM
ftr-451	975	2	.	.	PUNCT
ftr-451	976	1	see	see	VERB
ftr-451	976	2	stahl	stahl	PROPN
ftr-451	976	3	v.	v.	PROPN
ftr-451	976	4	united	united	PROPN
ftr-451	976	5	states	states	PROPN
ftr-451	976	6	,	,	PUNCT
ftr-451	976	7	441	441	NUM
ftr-451	976	8	f.2d	f.2d	ADP
ftr-451	976	9	999	999	NUM
ftr-451	976	10	(	(	PUNCT
ftr-451	976	11	d.c.cir.1970	d.c.cir.1970	X
ftr-451	976	12	)	)	PUNCT
ftr-451	976	13	(	(	PUNCT
ftr-451	976	14	bailment	bailment	NOUN
ftr-451	976	15	not	not	PART
ftr-451	976	16	a	a	DET
ftr-451	976	17	loan	loan	NOUN
ftr-451	976	18	,	,	PUNCT
ftr-451	976	19	resulting	result	VERB
ftr-451	976	20	in	in	ADP
ftr-451	976	21	inability	inability	NOUN
ftr-451	976	22	of	of	ADP
ftr-451	976	23	bailor	bailor	NOUN
ftr-451	976	24	to	to	PART
ftr-451	976	25	take	take	VERB
ftr-451	976	26	bad	bad	ADJ
ftr-451	976	27	debt	debt	NOUN
ftr-451	976	28	deduction	deduction	NOUN
ftr-451	976	29	)	)	PUNCT
ftr-451	976	30	.	.	PUNCT
ftr-451	977	1	160	160	NUM
ftr-451	977	2	.	.	PUNCT
ftr-451	978	1	the	the	DET
ftr-451	978	2	financial	financial	ADJ
ftr-451	978	3	justification	justification	NOUN
ftr-451	978	4	is	be	AUX
ftr-451	978	5	contrasted	contrast	VERB
ftr-451	978	6	with	with	ADP
ftr-451	978	7	the	the	DET
ftr-451	978	8	“	"	PUNCT
ftr-451	978	9	traditional	traditional	ADJ
ftr-451	978	10	”	"	PUNCT
ftr-451	978	11	reliance	reliance	NOUN
ftr-451	978	12	on	on	ADP
ftr-451	978	13	business	business	NOUN
ftr-451	978	14	accounting	accounting	NOUN
ftr-451	978	15	doctrine	doctrine	NOUN
ftr-451	978	16	,	,	PUNCT
ftr-451	978	17	which	which	PRON
ftr-451	978	18	justifies	justify	VERB
ftr-451	978	19	the	the	DET
ftr-451	978	20	exclusion	exclusion	NOUN
ftr-451	978	21	on	on	ADP
ftr-451	978	22	the	the	DET
ftr-451	978	23	basis	basis	NOUN
ftr-451	978	24	of	of	ADP
ftr-451	978	25	a	a	DET
ftr-451	978	26	“	"	PUNCT
ftr-451	978	27	liability	liability	NOUN
ftr-451	978	28	”	"	PUNCT
ftr-451	978	29	to	to	PART
ftr-451	978	30	repay	repay	VERB
ftr-451	978	31	principal	principal	NOUN
ftr-451	978	32	720	720	NUM
ftr-451	978	33	florida	florida	PROPN
ftr-451	978	34	tax	tax	NOUN
ftr-451	978	35	review	review	NOUN
ftr-451	979	1	[	[	X
ftr-451	979	2	vol	vol	NOUN
ftr-451	979	3	.	.	PUNCT
ftr-451	980	1	4:10	4:10	NUM
ftr-451	980	2	in	in	ADP
ftr-451	980	3	an	an	DET
ftr-451	980	4	arms	arm	NOUN
ftr-451	980	5	-	-	PUNCT
ftr-451	980	6	length	length	NOUN
ftr-451	980	7	borrowing	borrowing	NOUN
ftr-451	980	8	,	,	PUNCT
ftr-451	980	9	the	the	DET
ftr-451	980	10	amount	amount	NOUN
ftr-451	980	11	borrowed	borrow	VERB
ftr-451	980	12	is	be	AUX
ftr-451	980	13	equal	equal	ADJ
ftr-451	980	14	to	to	ADP
ftr-451	980	15	the	the	DET
ftr-451	980	16	present	present	ADJ
ftr-451	980	17	value	value	NOUN
ftr-451	980	18	of	of	ADP
ftr-451	980	19	the	the	DET
ftr-451	980	20	obligation	obligation	NOUN
ftr-451	980	21	to	to	PART
ftr-451	980	22	pay	pay	VERB
ftr-451	980	23	both	both	DET
ftr-451	980	24	principal	principal	NOUN
ftr-451	980	25	and	and	CCONJ
ftr-451	980	26	interest	interest	NOUN
ftr-451	980	27	.	.	PUNCT
ftr-451	981	1	if	if	SCONJ
ftr-451	981	2	there	there	PRON
ftr-451	981	3	is	be	VERB
ftr-451	981	4	no	no	DET
ftr-451	981	5	obligation161	obligation161	PROPN
ftr-451	981	6	to	to	PART
ftr-451	981	7	pay	pay	VERB
ftr-451	981	8	interest	interest	NOUN
ftr-451	981	9	or	or	CCONJ
ftr-451	981	10	rent	rent	NOUN
ftr-451	981	11	,	,	PUNCT
ftr-451	981	12	as	as	SCONJ
ftr-451	981	13	is	be	AUX
ftr-451	981	14	the	the	DET
ftr-451	981	15	case	case	NOUN
ftr-451	981	16	with	with	ADP
ftr-451	981	17	a	a	DET
ftr-451	981	18	bailee	bailee	NOUN
ftr-451	981	19	,	,	PUNCT
ftr-451	981	20	the	the	DET
ftr-451	981	21	borrower	borrower	NOUN
ftr-451	981	22	has	have	VERB
ftr-451	981	23	an	an	DET
ftr-451	981	24	accession	accession	NOUN
ftr-451	981	25	to	to	ADP
ftr-451	981	26	wealth	wealth	NOUN
ftr-451	981	27	on	on	ADP
ftr-451	981	28	account	account	NOUN
ftr-451	981	29	of	of	ADP
ftr-451	981	30	not	not	PART
ftr-451	981	31	having	have	VERB
ftr-451	981	32	to	to	PART
ftr-451	981	33	pay	pay	VERB
ftr-451	981	34	interest	interest	NOUN
ftr-451	981	35	or	or	CCONJ
ftr-451	981	36	rent	rent	NOUN
ftr-451	981	37	,	,	PUNCT
ftr-451	981	38	and	and	CCONJ
ftr-451	981	39	the	the	DET
ftr-451	981	40	only	only	ADJ
ftr-451	981	41	issue162	issue162	PROPN
ftr-451	981	42	is	be	AUX
ftr-451	981	43	“	"	PUNCT
ftr-451	981	44	when	when	SCONJ
ftr-451	981	45	”	"	PUNCT
ftr-451	981	46	(	(	PUNCT
ftr-451	981	47	and	and	CCONJ
ftr-451	981	48	how	how	SCONJ
ftr-451	981	49	much	much	ADJ
ftr-451	981	50	)	)	PUNCT
ftr-451	981	51	such	such	ADJ
ftr-451	981	52	accession	accession	NOUN
ftr-451	981	53	to	to	ADP
ftr-451	981	54	wealth	wealth	NOUN
ftr-451	981	55	occurs	occur	VERB
ftr-451	981	56	(	(	PUNCT
ftr-451	981	57	and	and	CCONJ
ftr-451	981	58	how	how	SCONJ
ftr-451	981	59	it	it	PRON
ftr-451	981	60	is	be	AUX
ftr-451	981	61	to	to	PART
ftr-451	981	62	be	be	AUX
ftr-451	981	63	measured	measure	VERB
ftr-451	981	64	)	)	PUNCT
ftr-451	981	65	.	.	PUNCT
ftr-451	982	1	if	if	SCONJ
ftr-451	982	2	the	the	DET
ftr-451	982	3	borrowing	borrowing	NOUN
ftr-451	982	4	is	be	AUX
ftr-451	982	5	for	for	ADP
ftr-451	982	6	a	a	DET
ftr-451	982	7	term	term	NOUN
ftr-451	982	8	,	,	PUNCT
ftr-451	982	9	the	the	DET
ftr-451	982	10	borrower	borrower	NOUN
ftr-451	982	11	’s	’s	PART
ftr-451	982	12	accession	accession	NOUN
ftr-451	982	13	to	to	ADP
ftr-451	982	14	wealth	wealth	NOUN
ftr-451	982	15	can	can	AUX
ftr-451	982	16	be	be	AUX
ftr-451	982	17	reduced	reduce	VERB
ftr-451	982	18	to	to	ADP
ftr-451	982	19	present	present	ADJ
ftr-451	982	20	value	value	NOUN
ftr-451	982	21	.	.	PUNCT
ftr-451	983	1	if	if	SCONJ
ftr-451	983	2	the	the	DET
ftr-451	983	3	borrowing	borrowing	NOUN
ftr-451	983	4	is	be	AUX
ftr-451	983	5	“	"	PUNCT
ftr-451	983	6	on	on	ADP
ftr-451	983	7	the	the	DET
ftr-451	983	8	lender	lender	NOUN
ftr-451	983	9	’s	’s	PART
ftr-451	983	10	demand	demand	NOUN
ftr-451	983	11	,	,	PUNCT
ftr-451	983	12	”	"	PUNCT
ftr-451	983	13	the	the	DET
ftr-451	983	14	borrower	borrower	NOUN
ftr-451	983	15	has	have	AUX
ftr-451	983	16	gain	gain	NOUN
ftr-451	983	17	for	for	ADP
ftr-451	983	18	each	each	DET
ftr-451	983	19	taxable	taxable	ADJ
ftr-451	983	20	period	period	NOUN
ftr-451	983	21	that	that	PRON
ftr-451	983	22	interest	interest	NOUN
ftr-451	983	23	(	(	PUNCT
ftr-451	983	24	or	or	CCONJ
ftr-451	983	25	rent	rent	NOUN
ftr-451	983	26	)	)	PUNCT
ftr-451	983	27	is	be	AUX
ftr-451	983	28	not	not	PART
ftr-451	983	29	paid	pay	VERB
ftr-451	983	30	.	.	PUNCT
ftr-451	984	1	163	163	NUM
ftr-451	984	2	since	since	SCONJ
ftr-451	984	3	the	the	DET
ftr-451	984	4	date	date	NOUN
ftr-451	984	5	,	,	PUNCT
ftr-451	984	6	if	if	SCONJ
ftr-451	984	7	any	any	PRON
ftr-451	984	8	,	,	PUNCT
ftr-451	984	9	when	when	SCONJ
ftr-451	984	10	a	a	DET
ftr-451	984	11	found	find	VERB
ftr-451	984	12	object	object	NOUN
ftr-451	984	13	might	might	AUX
ftr-451	984	14	have	have	VERB
ftr-451	984	15	to	to	PART
ftr-451	984	16	be	be	AUX
ftr-451	984	17	returned	return	VERB
ftr-451	984	18	can	can	AUX
ftr-451	984	19	not	not	PART
ftr-451	984	20	be	be	AUX
ftr-451	984	21	known	know	VERB
ftr-451	984	22	in	in	ADP
ftr-451	984	23	advance	advance	NOUN
ftr-451	984	24	,	,	PUNCT
ftr-451	984	25	the	the	DET
ftr-451	984	26	found	find	VERB
ftr-451	984	27	-	-	PUNCT
ftr-451	984	28	object	object	NOUN
ftr-451	984	29	scenario	scenario	NOUN
ftr-451	984	30	is	be	AUX
ftr-451	984	31	closer	close	ADJ
ftr-451	984	32	to	to	ADP
ftr-451	984	33	a	a	DET
ftr-451	984	34	demand	demand	NOUN
ftr-451	984	35	borrowing	borrowing	NOUN
ftr-451	984	36	than	than	ADP
ftr-451	984	37	to	to	ADP
ftr-451	984	38	a	a	DET
ftr-451	984	39	term	term	NOUN
ftr-451	984	40	borrowing	borrowing	NOUN
ftr-451	984	41	.	.	PUNCT
ftr-451	985	1	a	a	DET
ftr-451	985	2	close	close	ADJ
ftr-451	985	3	proxy	proxy	NOUN
ftr-451	985	4	for	for	ADP
ftr-451	985	5	including	include	VERB
ftr-451	985	6	imputed	impute	VERB
ftr-451	985	7	interest	interest	NOUN
ftr-451	985	8	(	(	PUNCT
ftr-451	985	9	or	or	CCONJ
ftr-451	985	10	rent	rent	VERB
ftr-451	985	11	)	)	PUNCT
ftr-451	985	12	in	in	ADP
ftr-451	985	13	income	income	NOUN
ftr-451	985	14	is	be	AUX
ftr-451	985	15	to	to	PART
ftr-451	985	16	include	include	VERB
ftr-451	985	17	the	the	DET
ftr-451	985	18	value	value	NOUN
ftr-451	985	19	of	of	ADP
ftr-451	985	20	the	the	DET
ftr-451	985	21	cash	cash	NOUN
ftr-451	985	22	(	(	PUNCT
ftr-451	985	23	or	or	CCONJ
ftr-451	985	24	property	property	NOUN
ftr-451	985	25	)	)	PUNCT
ftr-451	985	26	in	in	ADP
ftr-451	985	27	income	income	NOUN
ftr-451	985	28	when	when	SCONJ
ftr-451	985	29	received	receive	VERB
ftr-451	985	30	(	(	PUNCT
ftr-451	985	31	unreduced	unreduce	VERB
ftr-451	985	32	by	by	ADP
ftr-451	985	33	the	the	DET
ftr-451	985	34	“	"	PUNCT
ftr-451	985	35	value	value	NOUN
ftr-451	985	36	”	"	PUNCT
ftr-451	985	37	of	of	ADP
ftr-451	985	38	the	the	DET
ftr-451	985	39	restoration	restoration	NOUN
ftr-451	985	40	obligation	obligation	NOUN
ftr-451	985	41	)	)	PUNCT
ftr-451	985	42	and	and	CCONJ
ftr-451	985	43	then	then	ADV
ftr-451	985	44	to	to	PART
ftr-451	985	45	give	give	VERB
ftr-451	985	46	the	the	DET
ftr-451	985	47	taxpayer	taxpayer	NOUN
ftr-451	985	48	a	a	DET
ftr-451	985	49	deduction	deduction	NOUN
ftr-451	985	50	(	(	PUNCT
ftr-451	985	51	or	or	CCONJ
ftr-451	985	52	tax	tax	NOUN
ftr-451	985	53	credit	credit	NOUN
ftr-451	985	54	)	)	PUNCT
ftr-451	986	1	if	if	SCONJ
ftr-451	986	2	and	and	CCONJ
ftr-451	986	3	when	when	SCONJ
ftr-451	986	4	the	the	DET
ftr-451	986	5	cash	cash	NOUN
ftr-451	986	6	is	be	AUX
ftr-451	986	7	repaid	repay	VERB
ftr-451	986	8	(	(	PUNCT
ftr-451	986	9	or	or	CCONJ
ftr-451	986	10	the	the	DET
ftr-451	986	11	property	property	NOUN
ftr-451	986	12	is	be	AUX
ftr-451	986	13	returned	return	VERB
ftr-451	986	14	)	)	PUNCT
ftr-451	986	15	.	.	PUNCT
ftr-451	987	1	for	for	ADP
ftr-451	987	2	example	example	NOUN
ftr-451	987	3	,	,	PUNCT
ftr-451	987	4	assume	assume	VERB
ftr-451	987	5	cash	cash	NOUN
ftr-451	987	6	or	or	CCONJ
ftr-451	987	7	property	property	NOUN
ftr-451	987	8	worth	worth	ADJ
ftr-451	987	9	$	$	SYM
ftr-451	987	10	100,000	100,000	NUM
ftr-451	987	11	is	be	AUX
ftr-451	987	12	received	receive	VERB
ftr-451	987	13	with	with	ADP
ftr-451	987	14	an	an	DET
ftr-451	987	15	annual	annual	ADJ
ftr-451	987	16	discount	discount	NOUN
ftr-451	987	17	rate	rate	NOUN
ftr-451	987	18	or	or	CCONJ
ftr-451	987	19	rental	rental	ADJ
ftr-451	987	20	value	value	NOUN
ftr-451	987	21	of	of	ADP
ftr-451	987	22	6	6	NUM
ftr-451	987	23	%	%	NOUN
ftr-451	987	24	.	.	PUNCT
ftr-451	988	1	one	one	NUM
ftr-451	988	2	year	year	NOUN
ftr-451	988	3	later	later	ADV
ftr-451	988	4	,	,	PUNCT
ftr-451	988	5	the	the	DET
ftr-451	988	6	item	item	NOUN
ftr-451	988	7	is	be	AUX
ftr-451	988	8	returned	return	VERB
ftr-451	988	9	.	.	PUNCT
ftr-451	989	1	if	if	SCONJ
ftr-451	989	2	the	the	DET
ftr-451	989	3	imputed	impute	VERB
ftr-451	989	4	interest	interest	NOUN
ftr-451	989	5	or	or	CCONJ
ftr-451	989	6	rent	rent	NOUN
ftr-451	989	7	were	be	AUX
ftr-451	989	8	included	include	VERB
ftr-451	989	9	in	in	ADP
ftr-451	989	10	gross	gross	ADJ
ftr-451	989	11	income	income	NOUN
ftr-451	989	12	,	,	PUNCT
ftr-451	989	13	the	the	DET
ftr-451	989	14	taxpayer	taxpayer	NOUN
ftr-451	989	15	would	would	AUX
ftr-451	989	16	incur	incur	VERB
ftr-451	989	17	an	an	DET
ftr-451	989	18	annual	annual	ADJ
ftr-451	989	19	tax	tax	NOUN
ftr-451	989	20	liability	liability	NOUN
ftr-451	989	21	of	of	ADP
ftr-451	989	22	$	$	SYM
ftr-451	989	23	2,400	2,400	NUM
ftr-451	989	24	(	(	PUNCT
ftr-451	989	25	assuming	assume	VERB
ftr-451	989	26	a	a	DET
ftr-451	989	27	40	40	NUM
ftr-451	989	28	%	%	NOUN
ftr-451	989	29	tax	tax	NOUN
ftr-451	989	30	rate	rate	NOUN
ftr-451	989	31	)	)	PUNCT
ftr-451	989	32	.	.	PUNCT
ftr-451	990	1	alternatively	alternatively	ADV
ftr-451	990	2	,	,	PUNCT
ftr-451	990	3	assume	assume	VERB
ftr-451	990	4	that	that	SCONJ
ftr-451	990	5	the	the	DET
ftr-451	990	6	taxpayer	taxpayer	NOUN
ftr-451	990	7	includes	include	VERB
ftr-451	990	8	$	$	SYM
ftr-451	990	9	100,000	100,000	NUM
ftr-451	990	10	in	in	ADP
ftr-451	990	11	year	year	NOUN
ftr-451	990	12	one	one	NUM
ftr-451	990	13	,	,	PUNCT
ftr-451	990	14	resulting	result	VERB
ftr-451	990	15	in	in	ADP
ftr-451	990	16	a	a	DET
ftr-451	990	17	$	$	SYM
ftr-451	990	18	40,000	40,000	NUM
ftr-451	990	19	year	year	NOUN
ftr-451	990	20	one	one	NUM
ftr-451	990	21	tax	tax	NOUN
ftr-451	990	22	,	,	PUNCT
ftr-451	990	23	and	and	CCONJ
ftr-451	990	24	deducts	deduct	VERB
ftr-451	990	25	$	$	SYM
ftr-451	990	26	100,000	100,000	NUM
ftr-451	990	27	in	in	ADP
ftr-451	990	28	year	year	NOUN
ftr-451	990	29	two	two	NUM
ftr-451	990	30	,	,	PUNCT
ftr-451	990	31	resulting	result	VERB
ftr-451	990	32	in	in	ADP
ftr-451	990	33	a	a	DET
ftr-451	990	34	tax	tax	NOUN
ftr-451	990	35	savings	saving	NOUN
ftr-451	990	36	of	of	ADP
ftr-451	990	37	$	$	SYM
ftr-451	990	38	40,000	40,000	NUM
ftr-451	990	39	.	.	PUNCT
ftr-451	991	1	this	this	DET
ftr-451	991	2	pair	pair	NOUN
ftr-451	991	3	of	of	ADP
ftr-451	991	4	events	event	NOUN
ftr-451	991	5	is	be	AUX
ftr-451	991	6	the	the	DET
ftr-451	991	7	equivalent	equivalent	NOUN
ftr-451	991	8	of	of	ADP
ftr-451	991	9	a	a	DET
ftr-451	991	10	one	one	NUM
ftr-451	991	11	-	-	PUNCT
ftr-451	991	12	year	year	NOUN
ftr-451	991	13	interest	interest	NOUN
ftr-451	991	14	-	-	PUNCT
ftr-451	991	15	free	free	ADJ
ftr-451	991	16	loan	loan	NOUN
ftr-451	991	17	of	of	ADP
ftr-451	991	18	$	$	SYM
ftr-451	991	19	40,000	40,000	NUM
ftr-451	991	20	to	to	ADP
ftr-451	991	21	the	the	DET
ftr-451	991	22	government	government	NOUN
ftr-451	991	23	,	,	PUNCT
ftr-451	991	24	which	which	PRON
ftr-451	991	25	(	(	PUNCT
ftr-451	991	26	at	at	ADP
ftr-451	991	27	a	a	DET
ftr-451	991	28	discount	discount	NOUN
ftr-451	991	29	rate	rate	NOUN
ftr-451	991	30	of	of	ADP
ftr-451	991	31	6	6	NUM
ftr-451	991	32	%	%	NOUN
ftr-451	991	33	)	)	PUNCT
ftr-451	991	34	is	be	AUX
ftr-451	991	35	worth	worth	ADJ
ftr-451	991	36	$	$	SYM
ftr-451	991	37	2,400	2,400	NUM
ftr-451	991	38	to	to	ADP
ftr-451	991	39	the	the	DET
ftr-451	991	40	government.164	government.164	NOUN
ftr-451	991	41	that	that	SCONJ
ftr-451	991	42	“	"	PUNCT
ftr-451	991	43	offsets	offset	VERB
ftr-451	991	44	”	"	PUNCT
ftr-451	991	45	the	the	DET
ftr-451	991	46	incremental	incremental	ADJ
ftr-451	991	47	“	"	PUNCT
ftr-451	991	48	asset	asset	NOUN
ftr-451	991	49	”	"	PUNCT
ftr-451	991	50	(	(	PUNCT
ftr-451	991	51	the	the	DET
ftr-451	991	52	borrowed	borrow	VERB
ftr-451	991	53	cash	cash	NOUN
ftr-451	991	54	or	or	CCONJ
ftr-451	991	55	property	property	NOUN
ftr-451	991	56	)	)	PUNCT
ftr-451	991	57	.	.	PUNCT
ftr-451	992	1	this	this	DET
ftr-451	992	2	accounting	accounting	NOUN
ftr-451	992	3	treatment	treatment	NOUN
ftr-451	992	4	ignores	ignore	VERB
ftr-451	992	5	the	the	DET
ftr-451	992	6	obligation	obligation	NOUN
ftr-451	992	7	,	,	PUNCT
ftr-451	992	8	if	if	SCONJ
ftr-451	992	9	any	any	PRON
ftr-451	992	10	,	,	PUNCT
ftr-451	992	11	to	to	PART
ftr-451	992	12	pay	pay	VERB
ftr-451	992	13	interest	interest	NOUN
ftr-451	992	14	or	or	CCONJ
ftr-451	992	15	rent	rent	NOUN
ftr-451	992	16	.	.	PUNCT
ftr-451	993	1	the	the	DET
ftr-451	993	2	absence	absence	NOUN
ftr-451	993	3	of	of	ADP
ftr-451	993	4	such	such	DET
ftr-451	993	5	an	an	DET
ftr-451	993	6	obligation	obligation	NOUN
ftr-451	993	7	means	mean	VERB
ftr-451	993	8	that	that	SCONJ
ftr-451	993	9	the	the	DET
ftr-451	993	10	value	value	NOUN
ftr-451	993	11	of	of	ADP
ftr-451	993	12	the	the	DET
ftr-451	993	13	repayment	repayment	NOUN
ftr-451	993	14	obligation	obligation	NOUN
ftr-451	993	15	is	be	AUX
ftr-451	993	16	less	less	ADJ
ftr-451	993	17	than	than	ADP
ftr-451	993	18	the	the	DET
ftr-451	993	19	borrowed	borrow	VERB
ftr-451	993	20	amount	amount	NOUN
ftr-451	993	21	.	.	PUNCT
ftr-451	994	1	the	the	DET
ftr-451	994	2	excess	excess	NOUN
ftr-451	994	3	of	of	ADP
ftr-451	994	4	the	the	DET
ftr-451	994	5	borrowed	borrow	VERB
ftr-451	994	6	amount	amount	NOUN
ftr-451	994	7	over	over	ADP
ftr-451	994	8	the	the	DET
ftr-451	994	9	value	value	NOUN
ftr-451	994	10	of	of	ADP
ftr-451	994	11	the	the	DET
ftr-451	994	12	repayment	repayment	NOUN
ftr-451	994	13	obligation	obligation	NOUN
ftr-451	994	14	indicates	indicate	VERB
ftr-451	994	15	that	that	SCONJ
ftr-451	994	16	the	the	DET
ftr-451	994	17	borrower	borrower	NOUN
ftr-451	994	18	’s	’s	PART
ftr-451	994	19	wealth	wealth	NOUN
ftr-451	994	20	is	be	AUX
ftr-451	994	21	increased	increase	VERB
ftr-451	994	22	because	because	SCONJ
ftr-451	994	23	of	of	ADP
ftr-451	994	24	the	the	DET
ftr-451	994	25	borrowing	borrowing	NOUN
ftr-451	994	26	-	-	PUNCT
ftr-451	994	27	repayment	repayment	NOUN
ftr-451	994	28	series	series	NOUN
ftr-451	994	29	of	of	ADP
ftr-451	994	30	events	event	NOUN
ftr-451	994	31	.	.	PUNCT
ftr-451	995	1	the	the	DET
ftr-451	995	2	accounting	accounting	NOUN
ftr-451	995	3	treatment	treatment	NOUN
ftr-451	995	4	of	of	ADP
ftr-451	995	5	borrowing	borrowing	NOUN
ftr-451	995	6	ignores	ignore	VERB
ftr-451	995	7	this	this	DET
ftr-451	995	8	increase	increase	NOUN
ftr-451	995	9	in	in	ADP
ftr-451	995	10	wealth	wealth	NOUN
ftr-451	995	11	;	;	PUNCT
ftr-451	995	12	the	the	DET
ftr-451	995	13	financial	financial	ADJ
ftr-451	995	14	treatment	treatment	NOUN
ftr-451	995	15	does	do	VERB
ftr-451	995	16	not	not	PART
ftr-451	995	17	.	.	PUNCT
ftr-451	996	1	161	161	NUM
ftr-451	996	2	.	.	PUNCT
ftr-451	997	1	this	this	DET
ftr-451	997	2	analysis	analysis	NOUN
ftr-451	997	3	assumes	assume	VERB
ftr-451	997	4	a	a	DET
ftr-451	997	5	“	"	PUNCT
ftr-451	997	6	market	market	NOUN
ftr-451	997	7	”	"	PUNCT
ftr-451	997	8	interest	interest	NOUN
ftr-451	997	9	rate	rate	NOUN
ftr-451	997	10	.	.	PUNCT
ftr-451	998	1	162	162	NUM
ftr-451	998	2	.	.	PUNCT
ftr-451	999	1	see	see	VERB
ftr-451	999	2	brown	brown	PROPN
ftr-451	999	3	,	,	PUNCT
ftr-451	999	4	supra	supra	PROPN
ftr-451	999	5	note	note	NOUN
ftr-451	999	6	136	136	NUM
ftr-451	999	7	,	,	PUNCT
ftr-451	999	8	at	at	ADP
ftr-451	999	9	§	§	PROPN
ftr-451	999	10	11.9	11.9	NUM
ftr-451	999	11	(	(	PUNCT
ftr-451	999	12	right	right	NOUN
ftr-451	999	13	of	of	ADP
ftr-451	999	14	gratuitous	gratuitous	ADJ
ftr-451	999	15	bailee	bailee	NOUN
ftr-451	999	16	to	to	PART
ftr-451	999	17	use	use	VERB
ftr-451	999	18	property	property	NOUN
ftr-451	999	19	is	be	AUX
ftr-451	999	20	implicit	implicit	ADJ
ftr-451	999	21	compensation	compensation	NOUN
ftr-451	999	22	for	for	ADP
ftr-451	999	23	bailee	bailee	PROPN
ftr-451	999	24	’s	’s	PART
ftr-451	999	25	services	service	NOUN
ftr-451	999	26	)	)	PUNCT
ftr-451	999	27	.	.	PUNCT
ftr-451	1000	1	163	163	NUM
ftr-451	1000	2	.	.	PUNCT
ftr-451	1001	1	see	see	VERB
ftr-451	1001	2	irc	irc	PROPN
ftr-451	1001	3	§	§	PROPN
ftr-451	1001	4	7872	7872	NUM
ftr-451	1001	5	(	(	PUNCT
ftr-451	1001	6	imputing	impute	VERB
ftr-451	1001	7	interest	interest	NOUN
ftr-451	1001	8	on	on	ADP
ftr-451	1001	9	certain	certain	ADJ
ftr-451	1001	10	below	below	ADP
ftr-451	1001	11	-	-	PUNCT
ftr-451	1001	12	market	market	NOUN
ftr-451	1001	13	-	-	PUNCT
ftr-451	1001	14	interest	interest	NOUN
ftr-451	1001	15	loans	loan	NOUN
ftr-451	1001	16	,	,	PUNCT
ftr-451	1001	17	and	and	CCONJ
ftr-451	1001	18	distinguishing	distinguish	VERB
ftr-451	1001	19	between	between	ADP
ftr-451	1001	20	term	term	NOUN
ftr-451	1001	21	loans	loan	NOUN
ftr-451	1001	22	and	and	CCONJ
ftr-451	1001	23	demand	demand	NOUN
ftr-451	1001	24	loans	loan	NOUN
ftr-451	1001	25	)	)	PUNCT
ftr-451	1001	26	.	.	PUNCT
ftr-451	1002	1	164	164	NUM
ftr-451	1002	2	.	.	PUNCT
ftr-451	1003	1	this	this	DET
ftr-451	1003	2	analysis	analysis	NOUN
ftr-451	1003	3	raises	raise	VERB
ftr-451	1003	4	the	the	DET
ftr-451	1003	5	issue	issue	NOUN
ftr-451	1003	6	of	of	ADP
ftr-451	1003	7	whether	whether	SCONJ
ftr-451	1003	8	or	or	CCONJ
ftr-451	1003	9	not	not	PART
ftr-451	1003	10	the	the	DET
ftr-451	1003	11	precisely	precisely	ADV
ftr-451	1003	12	correct	correct	ADJ
ftr-451	1003	13	result	result	NOUN
ftr-451	1003	14	is	be	AUX
ftr-451	1003	15	to	to	PART
ftr-451	1003	16	confer	confer	VERB
ftr-451	1003	17	a	a	DET
ftr-451	1003	18	credit	credit	NOUN
ftr-451	1003	19	equal	equal	ADJ
ftr-451	1003	20	to	to	ADP
ftr-451	1003	21	the	the	DET
ftr-451	1003	22	increase	increase	NOUN
ftr-451	1003	23	in	in	ADP
ftr-451	1003	24	tax	tax	NOUN
ftr-451	1003	25	attributable	attributable	ADJ
ftr-451	1003	26	to	to	ADP
ftr-451	1003	27	the	the	DET
ftr-451	1003	28	year	year	NOUN
ftr-451	1003	29	one	one	NUM
ftr-451	1003	30	exclusion	exclusion	NOUN
ftr-451	1003	31	,	,	PUNCT
ftr-451	1003	32	as	as	SCONJ
ftr-451	1003	33	opposed	oppose	VERB
ftr-451	1003	34	to	to	ADP
ftr-451	1003	35	a	a	DET
ftr-451	1003	36	deduction	deduction	NOUN
ftr-451	1003	37	.	.	PUNCT
ftr-451	1004	1	the	the	DET
ftr-451	1004	2	credit	credit	NOUN
ftr-451	1004	3	approach	approach	NOUN
ftr-451	1004	4	has	have	VERB
ftr-451	1004	5	initial	initial	ADJ
ftr-451	1004	6	theoretical	theoretical	ADJ
ftr-451	1004	7	appeal	appeal	NOUN
ftr-451	1004	8	,	,	PUNCT
ftr-451	1004	9	but	but	CCONJ
ftr-451	1004	10	it	it	PRON
ftr-451	1004	11	produces	produce	VERB
ftr-451	1004	12	the	the	DET
ftr-451	1004	13	wrong	wrong	ADJ
ftr-451	1004	14	result	result	NOUN
ftr-451	1004	15	where	where	SCONJ
ftr-451	1004	16	the	the	DET
ftr-451	1004	17	property	property	NOUN
ftr-451	1004	18	was	be	AUX
ftr-451	1004	19	held	hold	VERB
ftr-451	1004	20	by	by	ADP
ftr-451	1004	21	the	the	DET
ftr-451	1004	22	finder	finder	NOUN
ftr-451	1004	23	for	for	ADP
ftr-451	1004	24	personal	personal	ADJ
ftr-451	1004	25	use	use	NOUN
ftr-451	1004	26	and	and	CCONJ
ftr-451	1004	27	decreased	decrease	VERB
ftr-451	1004	28	in	in	ADP
ftr-451	1004	29	value	value	NOUN
ftr-451	1004	30	during	during	ADP
ftr-451	1004	31	the	the	DET
ftr-451	1004	32	period	period	NOUN
ftr-451	1004	33	between	between	ADP
ftr-451	1004	34	the	the	DET
ftr-451	1004	35	find	find	NOUN
ftr-451	1004	36	and	and	CCONJ
ftr-451	1004	37	the	the	DET
ftr-451	1004	38	return	return	NOUN
ftr-451	1004	39	.	.	PUNCT
ftr-451	1005	1	see	see	VERB
ftr-451	1005	2	infra	infra	NOUN
ftr-451	1005	3	notes	note	VERB
ftr-451	1005	4	168	168	NUM
ftr-451	1005	5	-	-	SYM
ftr-451	1005	6	173	173	NUM
ftr-451	1005	7	and	and	CCONJ
ftr-451	1005	8	accompanying	accompany	VERB
ftr-451	1005	9	text	text	NOUN
ftr-451	1005	10	infra	infra	NOUN
ftr-451	1005	11	.	.	PUNCT
ftr-451	1006	1	in	in	ADP
ftr-451	1006	2	any	any	DET
ftr-451	1006	3	event	event	NOUN
ftr-451	1006	4	,	,	PUNCT
ftr-451	1006	5	irc	irc	PROPN
ftr-451	1006	6	§	§	PROPN
ftr-451	1006	7	1341	1341	NUM
ftr-451	1006	8	allows	allow	VERB
ftr-451	1006	9	a	a	DET
ftr-451	1006	10	choice	choice	NOUN
ftr-451	1006	11	between	between	ADP
ftr-451	1006	12	a	a	DET
ftr-451	1006	13	credit	credit	NOUN
ftr-451	1006	14	and	and	CCONJ
ftr-451	1006	15	a	a	DET
ftr-451	1006	16	deduction	deduction	NOUN
ftr-451	1006	17	in	in	ADP
ftr-451	1006	18	certain	certain	ADJ
ftr-451	1006	19	circumstances	circumstance	NOUN
ftr-451	1006	20	,	,	PUNCT
ftr-451	1006	21	but	but	CCONJ
ftr-451	1006	22	it	it	PRON
ftr-451	1006	23	is	be	AUX
ftr-451	1006	24	not	not	PART
ftr-451	1006	25	clear	clear	ADJ
ftr-451	1006	26	if	if	SCONJ
ftr-451	1006	27	that	that	DET
ftr-451	1006	28	section	section	NOUN
ftr-451	1006	29	would	would	AUX
ftr-451	1006	30	apply	apply	VERB
ftr-451	1006	31	in	in	ADP
ftr-451	1006	32	the	the	DET
ftr-451	1006	33	windfall	windfall	NOUN
ftr-451	1006	34	found	find	VERB
ftr-451	1006	35	object	object	NOUN
ftr-451	1006	36	situation	situation	NOUN
ftr-451	1006	37	,	,	PUNCT
ftr-451	1006	38	because	because	SCONJ
ftr-451	1006	39	irc	irc	PROPN
ftr-451	1006	40	§	§	PROPN
ftr-451	1006	41	1341(a)(1	1341(a)(1	NOUN
ftr-451	1006	42	)	)	PUNCT
ftr-451	1006	43	requires	require	VERB
ftr-451	1006	44	that	that	SCONJ
ftr-451	1006	45	“	"	PUNCT
ftr-451	1006	46	it	it	PRON
ftr-451	1006	47	appeared	appear	VERB
ftr-451	1006	48	that	that	SCONJ
ftr-451	1006	49	the	the	DET
ftr-451	1006	50	taxpayer	taxpayer	NOUN
ftr-451	1006	51	had	have	VERB
ftr-451	1006	52	an	an	DET
ftr-451	1006	53	unrestricted	unrestricted	ADJ
ftr-451	1006	54	right	right	NOUN
ftr-451	1006	55	to	to	ADP
ftr-451	1006	56	such	such	ADJ
ftr-451	1006	57	item	item	NOUN
ftr-451	1006	58	.	.	PUNCT
ftr-451	1006	59	”	"	PUNCT
ftr-451	1007	1	although	although	SCONJ
ftr-451	1007	2	this	this	DET
ftr-451	1007	3	language	language	NOUN
ftr-451	1007	4	prevents	prevent	VERB
ftr-451	1007	5	thieves	thief	NOUN
ftr-451	1007	6	and	and	CCONJ
ftr-451	1007	7	embezzlers	embezzler	NOUN
ftr-451	1007	8	from	from	ADP
ftr-451	1007	9	using	use	VERB
ftr-451	1007	10	irc	irc	PROPN
ftr-451	1007	11	§	§	PROPN
ftr-451	1007	12	1341	1341	NUM
ftr-451	1007	13	,	,	PUNCT
ftr-451	1007	14	it	it	PRON
ftr-451	1007	15	is	be	AUX
ftr-451	1007	16	not	not	PART
ftr-451	1007	17	clear	clear	ADJ
ftr-451	1007	18	how	how	SCONJ
ftr-451	1007	19	one	one	PRON
ftr-451	1007	20	would	would	AUX
ftr-451	1007	21	apply	apply	VERB
ftr-451	1007	22	“	"	PUNCT
ftr-451	1007	23	unrestricted	unrestricted	ADJ
ftr-451	1007	24	right	right	NOUN
ftr-451	1007	25	”	"	PUNCT
ftr-451	1007	26	to	to	ADP
ftr-451	1007	27	a	a	DET
ftr-451	1007	28	finder	finder	NOUN
ftr-451	1007	29	lacking	lack	VERB
ftr-451	1007	30	clear	clear	ADJ
ftr-451	1007	31	title	title	NOUN
ftr-451	1007	32	(	(	PUNCT
ftr-451	1007	33	and	and	CCONJ
ftr-451	1007	34	perhaps	perhaps	ADV
ftr-451	1007	35	even	even	ADV
ftr-451	1007	36	a	a	DET
ftr-451	1007	37	right	right	NOUN
ftr-451	1007	38	to	to	PART
ftr-451	1007	39	possession	possession	VERB
ftr-451	1007	40	)	)	PUNCT
ftr-451	1007	41	,	,	PUNCT
ftr-451	1007	42	and	and	CCONJ
ftr-451	1007	43	how	how	SCONJ
ftr-451	1007	44	one	one	PRON
ftr-451	1007	45	construes	construe	VERB
ftr-451	1007	46	“	"	PUNCT
ftr-451	1007	47	appeared	appear	VERB
ftr-451	1007	48	”	"	PUNCT
ftr-451	1007	49	in	in	ADP
ftr-451	1007	50	the	the	DET
ftr-451	1007	51	context	context	NOUN
ftr-451	1007	52	of	of	ADP
ftr-451	1007	53	the	the	DET
ftr-451	1007	54	niceties	nicety	NOUN
ftr-451	1007	55	of	of	ADP
ftr-451	1007	56	personal	personal	ADJ
ftr-451	1007	57	property	property	NOUN
ftr-451	1007	58	law	law	NOUN
ftr-451	1007	59	.	.	PUNCT
ftr-451	1008	1	(	(	PUNCT
ftr-451	1008	2	there	there	PRON
ftr-451	1008	3	appears	appear	VERB
ftr-451	1008	4	to	to	PART
ftr-451	1008	5	be	be	AUX
ftr-451	1008	6	no	no	DET
ftr-451	1008	7	case	case	NOUN
ftr-451	1008	8	dealing	deal	VERB
ftr-451	1008	9	with	with	ADP
ftr-451	1008	10	this	this	DET
ftr-451	1008	11	issue	issue	NOUN
ftr-451	1008	12	.	.	PUNCT
ftr-451	1008	13	)	)	PUNCT
ftr-451	1009	1	one	one	PRON
ftr-451	1009	2	might	might	AUX
ftr-451	1009	3	prefer	prefer	VERB
ftr-451	1009	4	either	either	CCONJ
ftr-451	1009	5	a	a	DET
ftr-451	1009	6	deduction	deduction	NOUN
ftr-451	1009	7	approach	approach	NOUN
ftr-451	1009	8	or	or	CCONJ
ftr-451	1009	9	a	a	DET
ftr-451	1009	10	credit	credit	NOUN
ftr-451	1009	11	approach	approach	NOUN
ftr-451	1009	12	in	in	ADP
ftr-451	1009	13	principle	principle	NOUN
ftr-451	1009	14	,	,	PUNCT
ftr-451	1009	15	but	but	CCONJ
ftr-451	1009	16	there	there	PRON
ftr-451	1009	17	is	be	VERB
ftr-451	1009	18	no	no	DET
ftr-451	1009	19	justification	justification	NOUN
ftr-451	1009	20	for	for	ADP
ftr-451	1009	21	giving	give	VERB
ftr-451	1009	22	the	the	DET
ftr-451	1009	23	2000	2000	NUM
ftr-451	1009	24	]	]	PUNCT
ftr-451	1009	25	applying	apply	VERB
ftr-451	1009	26	the	the	DET
ftr-451	1009	27	“	"	PUNCT
ftr-451	1009	28	claim	claim	NOUN
ftr-451	1009	29	of	of	ADP
ftr-451	1009	30	right	right	ADJ
ftr-451	1009	31	doctrine	doctrine	NOUN
ftr-451	1009	32	”	"	PUNCT
ftr-451	1009	33	to	to	PART
ftr-451	1009	34	found	find	VERB
ftr-451	1009	35	objects	object	NOUN
ftr-451	1009	36	721	721	NUM
ftr-451	1009	37	this	this	DET
ftr-451	1009	38	result	result	NOUN
ftr-451	1009	39	can	can	AUX
ftr-451	1009	40	be	be	AUX
ftr-451	1009	41	obtained	obtain	VERB
ftr-451	1009	42	under	under	ADP
ftr-451	1009	43	the	the	DET
ftr-451	1009	44	james	james	PROPN
ftr-451	1009	45	doctrine	doctrine	NOUN
ftr-451	1009	46	without	without	ADP
ftr-451	1009	47	statutory	statutory	ADJ
ftr-451	1009	48	enactment	enactment	NOUN
ftr-451	1009	49	.	.	PUNCT
ftr-451	1010	1	however	however	ADV
ftr-451	1010	2	,	,	PUNCT
ftr-451	1010	3	contrary	contrary	ADJ
ftr-451	1010	4	(	(	PUNCT
ftr-451	1010	5	perhaps	perhaps	ADV
ftr-451	1010	6	)	)	PUNCT
ftr-451	1010	7	to	to	ADP
ftr-451	1010	8	prevailing	prevail	VERB
ftr-451	1010	9	case	case	NOUN
ftr-451	1010	10	law	law	NOUN
ftr-451	1010	11	,	,	PUNCT
ftr-451	1010	12	the	the	DET
ftr-451	1010	13	deduction165	deduction165	NOUN
ftr-451	1010	14	should	should	AUX
ftr-451	1010	15	be	be	AUX
ftr-451	1010	16	granted	grant	VERB
ftr-451	1010	17	as	as	ADP
ftr-451	1010	18	a	a	DET
ftr-451	1010	19	matter	matter	NOUN
ftr-451	1010	20	of	of	ADP
ftr-451	1010	21	right	right	NOUN
ftr-451	1010	22	.	.	PUNCT
ftr-451	1011	1	a	a	DET
ftr-451	1011	2	doctrinal	doctrinal	ADJ
ftr-451	1011	3	basis	basis	NOUN
ftr-451	1011	4	for	for	ADP
ftr-451	1011	5	granting	grant	VERB
ftr-451	1011	6	the166	the166	NOUN
ftr-451	1011	7	deduction	deduction	NOUN
ftr-451	1011	8	would	would	AUX
ftr-451	1011	9	be	be	AUX
ftr-451	1011	10	that	that	SCONJ
ftr-451	1011	11	the	the	DET
ftr-451	1011	12	property	property	NOUN
ftr-451	1011	13	,	,	PUNCT
ftr-451	1011	14	even	even	ADV
ftr-451	1011	15	if	if	SCONJ
ftr-451	1011	16	of	of	ADP
ftr-451	1011	17	the	the	DET
ftr-451	1011	18	personal	personal	ADJ
ftr-451	1011	19	use	use	NOUN
ftr-451	1011	20	variety	variety	NOUN
ftr-451	1011	21	,	,	PUNCT
ftr-451	1011	22	did	do	AUX
ftr-451	1011	23	involve	involve	VERB
ftr-451	1011	24	a	a	DET
ftr-451	1011	25	“	"	PUNCT
ftr-451	1011	26	transaction	transaction	NOUN
ftr-451	1011	27	entered	enter	VERB
ftr-451	1011	28	into	into	ADP
ftr-451	1011	29	for	for	ADP
ftr-451	1011	30	profit	profit	NOUN
ftr-451	1011	31	”	"	PUNCT
ftr-451	1011	32	under	under	ADP
ftr-451	1011	33	internal	internal	ADJ
ftr-451	1011	34	revenue	revenue	NOUN
ftr-451	1011	35	code	code	NOUN
ftr-451	1011	36	section	section	NOUN
ftr-451	1011	37	165(c)(2	165(c)(2	NUM
ftr-451	1011	38	)	)	PUNCT
ftr-451	1011	39	insofar	insofar	ADV
ftr-451	1011	40	as	as	SCONJ
ftr-451	1011	41	the	the	DET
ftr-451	1011	42	taxpayer	taxpayer	NOUN
ftr-451	1011	43	acquired	acquire	VERB
ftr-451	1011	44	the	the	DET
ftr-451	1011	45	property	property	NOUN
ftr-451	1011	46	for	for	ADP
ftr-451	1011	47	nothing	nothing	PRON
ftr-451	1011	48	,	,	PUNCT
ftr-451	1011	49	rather	rather	ADV
ftr-451	1011	50	than	than	ADP
ftr-451	1011	51	having	having	AUX
ftr-451	1011	52	purchased	purchase	VERB
ftr-451	1011	53	it	it	PRON
ftr-451	1011	54	.	.	PUNCT
ftr-451	1012	1	this	this	DET
ftr-451	1012	2	approach	approach	NOUN
ftr-451	1012	3	also	also	ADV
ftr-451	1012	4	supports	support	VERB
ftr-451	1012	5	the	the	DET
ftr-451	1012	6	proposition167	proposition167	PROPN
ftr-451	1012	7	that	that	SCONJ
ftr-451	1012	8	the	the	DET
ftr-451	1012	9	deduction	deduction	NOUN
ftr-451	1012	10	should	should	AUX
ftr-451	1012	11	be	be	AUX
ftr-451	1012	12	the	the	DET
ftr-451	1012	13	lesser	less	ADJ
ftr-451	1012	14	of	of	ADP
ftr-451	1012	15	the	the	DET
ftr-451	1012	16	taxpayer	taxpayer	NOUN
ftr-451	1012	17	’s	’s	PART
ftr-451	1012	18	basis	basis	NOUN
ftr-451	1012	19	(	(	PUNCT
ftr-451	1012	20	earlier	early	ADJ
ftr-451	1012	21	amount	amount	NOUN
ftr-451	1012	22	included	include	VERB
ftr-451	1012	23	)	)	PUNCT
ftr-451	1012	24	or	or	CCONJ
ftr-451	1012	25	its	its	PRON
ftr-451	1012	26	value	value	NOUN
ftr-451	1012	27	at	at	ADP
ftr-451	1012	28	the	the	DET
ftr-451	1012	29	time	time	NOUN
ftr-451	1012	30	of	of	ADP
ftr-451	1012	31	restoration.168	restoration.168	NOUN
ftr-451	1012	32	reinforcing	reinforce	VERB
ftr-451	1012	33	the	the	DET
ftr-451	1012	34	conclusion	conclusion	NOUN
ftr-451	1012	35	that	that	SCONJ
ftr-451	1012	36	a	a	DET
ftr-451	1012	37	james	james	NOUN
ftr-451	1012	38	-	-	PUNCT
ftr-451	1012	39	type	type	NOUN
ftr-451	1012	40	analysis	analysis	NOUN
ftr-451	1012	41	should	should	AUX
ftr-451	1012	42	apply	apply	VERB
ftr-451	1012	43	is	be	AUX
ftr-451	1012	44	the	the	DET
ftr-451	1012	45	observation	observation	NOUN
ftr-451	1012	46	that	that	SCONJ
ftr-451	1012	47	,	,	PUNCT
ftr-451	1012	48	like	like	ADP
ftr-451	1012	49	james	james	PROPN
ftr-451	1012	50	,	,	PUNCT
ftr-451	1012	51	bailment	bailment	NOUN
ftr-451	1012	52	-	-	PUNCT
ftr-451	1012	53	type	type	NOUN
ftr-451	1012	54	obligations	obligation	NOUN
ftr-451	1012	55	are	be	AUX
ftr-451	1012	56	imposed	impose	VERB
ftr-451	1012	57	by	by	ADP
ftr-451	1012	58	state	state	NOUN
ftr-451	1012	59	law	law	NOUN
ftr-451	1012	60	,	,	PUNCT
ftr-451	1012	61	rather	rather	ADV
ftr-451	1012	62	than	than	ADP
ftr-451	1012	63	by	by	ADP
ftr-451	1012	64	the	the	DET
ftr-451	1012	65	consent	consent	NOUN
ftr-451	1012	66	of	of	ADP
ftr-451	1012	67	the	the	DET
ftr-451	1012	68	parties	party	NOUN
ftr-451	1012	69	.	.	PUNCT
ftr-451	1013	1	as	as	ADP
ftr-451	1013	2	a	a	DET
ftr-451	1013	3	practical	practical	ADJ
ftr-451	1013	4	matter	matter	NOUN
ftr-451	1013	5	it	it	PRON
ftr-451	1013	6	is	be	AUX
ftr-451	1013	7	quite	quite	ADV
ftr-451	1013	8	unlikely	unlikely	ADJ
ftr-451	1013	9	that	that	SCONJ
ftr-451	1013	10	finders	finder	NOUN
ftr-451	1013	11	would	would	AUX
ftr-451	1013	12	report	report	VERB
ftr-451	1013	13	found	find	VERB
ftr-451	1013	14	objects	object	NOUN
ftr-451	1013	15	as	as	ADP
ftr-451	1013	16	gross	gross	ADJ
ftr-451	1013	17	income	income	NOUN
ftr-451	1013	18	when	when	SCONJ
ftr-451	1013	19	the	the	DET
ftr-451	1013	20	possibility	possibility	NOUN
ftr-451	1013	21	of	of	ADP
ftr-451	1013	22	forfeiture	forfeiture	NOUN
ftr-451	1013	23	lapses	lapse	NOUN
ftr-451	1013	24	,	,	PUNCT
ftr-451	1013	25	since	since	SCONJ
ftr-451	1013	26	:	:	PUNCT
ftr-451	1013	27	(	(	PUNCT
ftr-451	1013	28	1	1	X
ftr-451	1013	29	)	)	PUNCT
ftr-451	1013	30	finders	finder	NOUN
ftr-451	1013	31	are	be	AUX
ftr-451	1013	32	unlikely	unlikely	ADJ
ftr-451	1013	33	to	to	PART
ftr-451	1013	34	know	know	VERB
ftr-451	1013	35	when	when	SCONJ
ftr-451	1013	36	this	this	PRON
ftr-451	1013	37	occurs	occur	VERB
ftr-451	1013	38	(	(	PUNCT
ftr-451	1013	39	unless	unless	SCONJ
ftr-451	1013	40	there	there	PRON
ftr-451	1013	41	is	be	VERB
ftr-451	1013	42	an	an	DET
ftr-451	1013	43	actual	actual	ADJ
ftr-451	1013	44	settlement	settlement	NOUN
ftr-451	1013	45	or	or	CCONJ
ftr-451	1013	46	proceeding	proceed	VERB
ftr-451	1013	47	to	to	PART
ftr-451	1013	48	determine	determine	VERB
ftr-451	1013	49	title	title	NOUN
ftr-451	1013	50	)	)	PUNCT
ftr-451	1013	51	;	;	PUNCT
ftr-451	1013	52	(	(	PUNCT
ftr-451	1013	53	2	2	X
ftr-451	1013	54	)	)	PUNCT
ftr-451	1013	55	taxpayers	taxpayer	NOUN
ftr-451	1013	56	generally	generally	ADV
ftr-451	1013	57	do	do	AUX
ftr-451	1013	58	not	not	PART
ftr-451	1013	59	think	think	VERB
ftr-451	1013	60	of	of	ADP
ftr-451	1013	61	having	have	VERB
ftr-451	1013	62	gross	gross	ADJ
ftr-451	1013	63	income	income	NOUN
ftr-451	1013	64	when	when	SCONJ
ftr-451	1013	65	a	a	DET
ftr-451	1013	66	forfeiture	forfeiture	NOUN
ftr-451	1013	67	condition	condition	NOUN
ftr-451	1013	68	(	(	PUNCT
ftr-451	1013	69	such	such	ADJ
ftr-451	1013	70	as	as	ADP
ftr-451	1013	71	the	the	DET
ftr-451	1013	72	running	running	NOUN
ftr-451	1013	73	of	of	ADP
ftr-451	1013	74	a	a	DET
ftr-451	1013	75	state	state	NOUN
ftr-451	1013	76	law	law	NOUN
ftr-451	1013	77	statute	statute	NOUN
ftr-451	1013	78	of	of	ADP
ftr-451	1013	79	limitations	limitation	NOUN
ftr-451	1013	80	)	)	PUNCT
ftr-451	1013	81	lapses	lapse	NOUN
ftr-451	1013	82	;	;	PUNCT
ftr-451	1013	83	and	and	CCONJ
ftr-451	1013	84	(	(	PUNCT
ftr-451	1013	85	3	3	X
ftr-451	1013	86	)	)	PUNCT
ftr-451	1013	87	there	there	PRON
ftr-451	1013	88	is	be	VERB
ftr-451	1013	89	no	no	DET
ftr-451	1013	90	reporting	reporting	NOUN
ftr-451	1013	91	obligation	obligation	NOUN
ftr-451	1013	92	on	on	ADP
ftr-451	1013	93	the	the	DET
ftr-451	1013	94	part	part	NOUN
ftr-451	1013	95	of	of	ADP
ftr-451	1013	96	any	any	DET
ftr-451	1013	97	third	third	ADJ
ftr-451	1013	98	party	party	NOUN
ftr-451	1013	99	,	,	PUNCT
ftr-451	1013	100	or	or	CCONJ
ftr-451	1013	101	any	any	DET
ftr-451	1013	102	public	public	ADJ
ftr-451	1013	103	event	event	NOUN
ftr-451	1013	104	,	,	PUNCT
ftr-451	1013	105	that	that	PRON
ftr-451	1013	106	would	would	AUX
ftr-451	1013	107	put	put	VERB
ftr-451	1013	108	the	the	DET
ftr-451	1013	109	irs	irs	PROPN
ftr-451	1013	110	on	on	ADP
ftr-451	1013	111	notice	notice	NOUN
ftr-451	1013	112	of	of	ADP
ftr-451	1013	113	the	the	DET
ftr-451	1013	114	lapse	lapse	NOUN
ftr-451	1013	115	of	of	ADP
ftr-451	1013	116	forfeiture	forfeiture	NOUN
ftr-451	1013	117	conditions	condition	NOUN
ftr-451	1013	118	.	.	PUNCT
ftr-451	1014	1	taxpayer	taxpayer	VERB
ftr-451	1014	2	a	a	DET
ftr-451	1014	3	choice	choice	NOUN
ftr-451	1014	4	.	.	PUNCT
ftr-451	1015	1	also	also	ADV
ftr-451	1015	2	,	,	PUNCT
ftr-451	1015	3	irc	irc	PROPN
ftr-451	1015	4	§	§	PROPN
ftr-451	1015	5	1341	1341	NUM
ftr-451	1015	6	has	have	AUX
ftr-451	1015	7	generated	generate	VERB
ftr-451	1015	8	substantial	substantial	ADJ
ftr-451	1015	9	litigation	litigation	NOUN
ftr-451	1015	10	costs	cost	NOUN
ftr-451	1015	11	that	that	PRON
ftr-451	1015	12	probably	probably	ADV
ftr-451	1015	13	outweigh	outweigh	VERB
ftr-451	1015	14	any	any	DET
ftr-451	1015	15	dubious	dubious	ADJ
ftr-451	1015	16	gain	gain	NOUN
ftr-451	1015	17	in	in	ADP
ftr-451	1015	18	“	"	PUNCT
ftr-451	1015	19	equity	equity	NOUN
ftr-451	1015	20	.	.	PUNCT
ftr-451	1015	21	”	"	PUNCT
ftr-451	1016	1	therefore	therefore	ADV
ftr-451	1016	2	,	,	PUNCT
ftr-451	1016	3	irc	irc	PROPN
ftr-451	1016	4	§	§	PROPN
ftr-451	1016	5	1341	1341	NUM
ftr-451	1016	6	should	should	AUX
ftr-451	1016	7	be	be	AUX
ftr-451	1016	8	repealed	repeal	VERB
ftr-451	1016	9	.	.	PUNCT
ftr-451	1017	1	165	165	NUM
ftr-451	1017	2	.	.	PUNCT
ftr-451	1018	1	although	although	SCONJ
ftr-451	1018	2	the	the	DET
ftr-451	1018	3	repayment	repayment	NOUN
ftr-451	1018	4	deduction	deduction	NOUN
ftr-451	1018	5	(	(	PUNCT
ftr-451	1018	6	or	or	CCONJ
ftr-451	1018	7	,	,	PUNCT
ftr-451	1018	8	where	where	SCONJ
ftr-451	1018	9	available	available	ADJ
ftr-451	1018	10	,	,	PUNCT
ftr-451	1018	11	the	the	DET
ftr-451	1018	12	irc	irc	PROPN
ftr-451	1018	13	§	§	PROPN
ftr-451	1018	14	1341	1341	NUM
ftr-451	1018	15	credit	credit	NOUN
ftr-451	1018	16	)	)	PUNCT
ftr-451	1018	17	is	be	AUX
ftr-451	1018	18	often	often	ADV
ftr-451	1018	19	allowed	allow	VERB
ftr-451	1018	20	,	,	PUNCT
ftr-451	1018	21	see	see	VERB
ftr-451	1018	22	rev	rev	PROPN
ftr-451	1018	23	.	.	PUNCT
ftr-451	1019	1	rul	rul	PROPN
ftr-451	1019	2	.	.	PUNCT
ftr-451	1020	1	76	76	NUM
ftr-451	1020	2	-	-	SYM
ftr-451	1020	3	374	374	NUM
ftr-451	1020	4	,	,	PUNCT
ftr-451	1020	5	1976	1976	NUM
ftr-451	1020	6	-	-	SYM
ftr-451	1020	7	2	2	NUM
ftr-451	1020	8	c.b	c.b	PROPN
ftr-451	1020	9	.	.	PROPN
ftr-451	1020	10	19	19	NUM
ftr-451	1020	11	(	(	PUNCT
ftr-451	1020	12	repayment	repayment	NOUN
ftr-451	1020	13	by	by	ADP
ftr-451	1020	14	embezzler	embezzler	NOUN
ftr-451	1020	15	is	be	AUX
ftr-451	1020	16	deductible	deductible	ADJ
ftr-451	1020	17	as	as	ADP
ftr-451	1020	18	a	a	DET
ftr-451	1020	19	“	"	PUNCT
ftr-451	1020	20	loss	loss	NOUN
ftr-451	1020	21	”	"	PUNCT
ftr-451	1020	22	under	under	ADP
ftr-451	1020	23	irc	irc	PROPN
ftr-451	1020	24	§	§	PROPN
ftr-451	1020	25	165	165	NUM
ftr-451	1020	26	)	)	PUNCT
ftr-451	1020	27	,	,	PUNCT
ftr-451	1020	28	it	it	PRON
ftr-451	1020	29	is	be	AUX
ftr-451	1020	30	not	not	PART
ftr-451	1020	31	allowed	allow	VERB
ftr-451	1020	32	as	as	ADP
ftr-451	1020	33	a	a	DET
ftr-451	1020	34	matter	matter	NOUN
ftr-451	1020	35	of	of	ADP
ftr-451	1020	36	right	right	NOUN
ftr-451	1020	37	,	,	PUNCT
ftr-451	1020	38	and	and	CCONJ
ftr-451	1020	39	,	,	PUNCT
ftr-451	1020	40	even	even	ADV
ftr-451	1020	41	where	where	SCONJ
ftr-451	1020	42	allowed	allow	VERB
ftr-451	1020	43	,	,	PUNCT
ftr-451	1020	44	it	it	PRON
ftr-451	1020	45	might	might	AUX
ftr-451	1020	46	be	be	AUX
ftr-451	1020	47	an	an	DET
ftr-451	1020	48	“	"	PUNCT
ftr-451	1020	49	itemized	itemize	VERB
ftr-451	1020	50	deduction	deduction	NOUN
ftr-451	1020	51	”	"	PUNCT
ftr-451	1020	52	or	or	CCONJ
ftr-451	1020	53	even	even	ADV
ftr-451	1020	54	a	a	DET
ftr-451	1020	55	“	"	PUNCT
ftr-451	1020	56	miscellaneous	miscellaneous	ADJ
ftr-451	1020	57	itemized	itemize	VERB
ftr-451	1020	58	deduction	deduction	NOUN
ftr-451	1020	59	”	"	PUNCT
ftr-451	1020	60	under	under	ADP
ftr-451	1020	61	§	§	PROPN
ftr-451	1020	62	67	67	NUM
ftr-451	1020	63	.	.	PUNCT
ftr-451	1021	1	some	some	DET
ftr-451	1021	2	cases	case	NOUN
ftr-451	1021	3	take	take	VERB
ftr-451	1021	4	the	the	DET
ftr-451	1021	5	position	position	NOUN
ftr-451	1021	6	that	that	SCONJ
ftr-451	1021	7	the	the	DET
ftr-451	1021	8	repayment	repayment	NOUN
ftr-451	1021	9	must	must	AUX
ftr-451	1021	10	either	either	CCONJ
ftr-451	1021	11	satisfy	satisfy	VERB
ftr-451	1021	12	the	the	DET
ftr-451	1021	13	requirements	requirement	NOUN
ftr-451	1021	14	of	of	ADP
ftr-451	1021	15	irc	irc	PROPN
ftr-451	1021	16	§	§	PROPN
ftr-451	1021	17	1341	1341	NUM
ftr-451	1021	18	or	or	CCONJ
ftr-451	1021	19	be	be	AUX
ftr-451	1021	20	independently	independently	ADV
ftr-451	1021	21	deductible	deductible	ADJ
ftr-451	1021	22	as	as	ADP
ftr-451	1021	23	an	an	DET
ftr-451	1021	24	expense	expense	NOUN
ftr-451	1021	25	under	under	ADP
ftr-451	1021	26	irc	irc	PROPN
ftr-451	1021	27	§	§	PROPN
ftr-451	1021	28	162	162	NUM
ftr-451	1021	29	or	or	CCONJ
ftr-451	1021	30	§	§	PROPN
ftr-451	1021	31	212	212	NUM
ftr-451	1021	32	.	.	PUNCT
ftr-451	1022	1	see	see	VERB
ftr-451	1022	2	pahl	pahl	PROPN
ftr-451	1022	3	v.	v.	ADP
ftr-451	1022	4	commissioner	commissioner	PROPN
ftr-451	1022	5	,	,	PUNCT
ftr-451	1022	6	67	67	NUM
ftr-451	1022	7	t.c	t.c	PROPN
ftr-451	1022	8	.	.	PROPN
ftr-451	1022	9	286	286	NUM
ftr-451	1022	10	(	(	PUNCT
ftr-451	1022	11	1976	1976	NUM
ftr-451	1022	12	)	)	PUNCT
ftr-451	1022	13	.	.	PUNCT
ftr-451	1023	1	however	however	ADV
ftr-451	1023	2	,	,	PUNCT
ftr-451	1023	3	the	the	DET
ftr-451	1023	4	better	well	ADJ
ftr-451	1023	5	view	view	NOUN
ftr-451	1023	6	is	be	AUX
ftr-451	1023	7	that	that	SCONJ
ftr-451	1023	8	§	§	PROPN
ftr-451	1023	9	1341	1341	NUM
ftr-451	1023	10	can	can	AUX
ftr-451	1023	11	apply	apply	VERB
ftr-451	1023	12	only	only	ADV
ftr-451	1023	13	if	if	SCONJ
ftr-451	1023	14	a	a	DET
ftr-451	1023	15	deduction	deduction	NOUN
ftr-451	1023	16	would	would	AUX
ftr-451	1023	17	be	be	AUX
ftr-451	1023	18	allowed	allow	VERB
ftr-451	1023	19	by	by	ADP
ftr-451	1023	20	some	some	DET
ftr-451	1023	21	other	other	ADJ
ftr-451	1023	22	code	code	NOUN
ftr-451	1023	23	section	section	NOUN
ftr-451	1023	24	.	.	PUNCT
ftr-451	1024	1	see	see	VERB
ftr-451	1024	2	irc	irc	PROPN
ftr-451	1024	3	§	§	PROPN
ftr-451	1024	4	1341(a)(2	1341(a)(2	NUM
ftr-451	1024	5	)	)	PUNCT
ftr-451	1024	6	;	;	PUNCT
ftr-451	1024	7	united	united	PROPN
ftr-451	1024	8	states	states	PROPN
ftr-451	1024	9	v.	v.	ADP
ftr-451	1024	10	skelly	skelly	PROPN
ftr-451	1024	11	oil	oil	PROPN
ftr-451	1024	12	co.	co.	PROPN
ftr-451	1024	13	,	,	PUNCT
ftr-451	1024	14	394	394	NUM
ftr-451	1024	15	u.s	u.s	PROPN
ftr-451	1024	16	.	.	PROPN
ftr-451	1024	17	678	678	NUM
ftr-451	1024	18	,	,	PUNCT
ftr-451	1024	19	683	683	NUM
ftr-451	1024	20	(	(	PUNCT
ftr-451	1024	21	1969	1969	NUM
ftr-451	1024	22	)	)	PUNCT
ftr-451	1024	23	;	;	PUNCT
ftr-451	1024	24	wood	wood	NOUN
ftr-451	1024	25	v.	v.	ADP
ftr-451	1024	26	united	united	PROPN
ftr-451	1024	27	states	states	PROPN
ftr-451	1024	28	,	,	PUNCT
ftr-451	1024	29	863	863	NUM
ftr-451	1024	30	f.2d	f.2d	NUM
ftr-451	1024	31	417	417	NUM
ftr-451	1024	32	(	(	PUNCT
ftr-451	1024	33	5	5	NUM
ftr-451	1024	34	cir.1989	cir.1989	ADV
ftr-451	1024	35	)	)	PUNCT
ftr-451	1024	36	.	.	PUNCT
ftr-451	1025	1	th	th	X
ftr-451	1025	2	conversely	conversely	ADV
ftr-451	1025	3	,	,	PUNCT
ftr-451	1025	4	failure	failure	NOUN
ftr-451	1025	5	to	to	PART
ftr-451	1025	6	satisfy	satisfy	VERB
ftr-451	1025	7	the	the	DET
ftr-451	1025	8	requirements	requirement	NOUN
ftr-451	1025	9	of	of	ADP
ftr-451	1025	10	irc	irc	PROPN
ftr-451	1025	11	§	§	PROPN
ftr-451	1025	12	1341(a	1341(a	NUM
ftr-451	1025	13	)	)	PUNCT
ftr-451	1025	14	should	should	AUX
ftr-451	1025	15	not	not	PART
ftr-451	1025	16	bar	bar	VERB
ftr-451	1025	17	a	a	DET
ftr-451	1025	18	deduction	deduction	NOUN
ftr-451	1025	19	under	under	ADP
ftr-451	1025	20	other	other	ADJ
ftr-451	1025	21	code	code	NOUN
ftr-451	1025	22	provisions	provision	NOUN
ftr-451	1025	23	.	.	PUNCT
ftr-451	1026	1	(	(	PUNCT
ftr-451	1026	2	in	in	ADP
ftr-451	1026	3	the	the	DET
ftr-451	1026	4	case	case	NOUN
ftr-451	1026	5	of	of	ADP
ftr-451	1026	6	property	property	NOUN
ftr-451	1026	7	,	,	PUNCT
ftr-451	1026	8	the	the	DET
ftr-451	1026	9	deduction	deduction	NOUN
ftr-451	1026	10	should	should	AUX
ftr-451	1026	11	be	be	AUX
ftr-451	1026	12	allowed	allow	VERB
ftr-451	1026	13	under	under	ADP
ftr-451	1026	14	irc	irc	PROPN
ftr-451	1026	15	§	§	PROPN
ftr-451	1026	16	165(c)(2	165(c)(2	NUM
ftr-451	1026	17	)	)	PUNCT
ftr-451	1026	18	.	.	PUNCT
ftr-451	1026	19	)	)	PUNCT
ftr-451	1027	1	nevertheless	nevertheless	ADV
ftr-451	1027	2	,	,	PUNCT
ftr-451	1027	3	the	the	DET
ftr-451	1027	4	deduction	deduction	NOUN
ftr-451	1027	5	has	have	AUX
ftr-451	1027	6	been	be	AUX
ftr-451	1027	7	disallowed	disallow	VERB
ftr-451	1027	8	in	in	ADP
ftr-451	1027	9	various	various	ADJ
ftr-451	1027	10	situations	situation	NOUN
ftr-451	1027	11	.	.	PUNCT
ftr-451	1028	1	see	see	VERB
ftr-451	1028	2	murphree	murphree	PROPN
ftr-451	1028	3	v.	v.	PROPN
ftr-451	1028	4	united	united	PROPN
ftr-451	1028	5	states	states	PROPN
ftr-451	1028	6	,	,	PUNCT
ftr-451	1028	7	867	867	NUM
ftr-451	1028	8	f.2d	f.2d	SYM
ftr-451	1028	9	883	883	NUM
ftr-451	1028	10	(	(	PUNCT
ftr-451	1028	11	5	5	NUM
ftr-451	1028	12	cir.1989	cir.1989	ADV
ftr-451	1028	13	)	)	PUNCT
ftr-451	1028	14	(	(	PUNCT
ftr-451	1028	15	repayment	repayment	NOUN
ftr-451	1028	16	of	of	ADP
ftr-451	1028	17	embezzled	embezzle	VERB
ftr-451	1028	18	amount	amount	NOUN
ftr-451	1028	19	deductible	deductible	ADJ
ftr-451	1028	20	as	as	ADP
ftr-451	1028	21	lossth	lossth	NOUN
ftr-451	1028	22	only	only	ADV
ftr-451	1028	23	if	if	SCONJ
ftr-451	1028	24	“	"	PUNCT
ftr-451	1028	25	involuntary	involuntary	ADJ
ftr-451	1028	26	”	"	PUNCT
ftr-451	1028	27	)	)	PUNCT
ftr-451	1028	28	;	;	PUNCT
ftr-451	1028	29	wood	wood	NOUN
ftr-451	1028	30	,	,	PUNCT
ftr-451	1028	31	supra	supra	NOUN
ftr-451	1028	32	(	(	PUNCT
ftr-451	1028	33	drug	drug	NOUN
ftr-451	1028	34	dealer	dealer	NOUN
ftr-451	1028	35	’s	’s	PART
ftr-451	1028	36	loss	loss	NOUN
ftr-451	1028	37	deduction	deduction	NOUN
ftr-451	1028	38	resulting	result	VERB
ftr-451	1028	39	from	from	ADP
ftr-451	1028	40	forfeiture	forfeiture	NOUN
ftr-451	1028	41	to	to	ADP
ftr-451	1028	42	government	government	NOUN
ftr-451	1028	43	disallowed	disallow	VERB
ftr-451	1028	44	on	on	ADP
ftr-451	1028	45	public	public	ADJ
ftr-451	1028	46	policy	policy	NOUN
ftr-451	1028	47	grounds	ground	NOUN
ftr-451	1028	48	)	)	PUNCT
ftr-451	1028	49	.	.	PUNCT
ftr-451	1029	1	the	the	DET
ftr-451	1029	2	public	public	ADJ
ftr-451	1029	3	policy	policy	NOUN
ftr-451	1029	4	doctrine	doctrine	NOUN
ftr-451	1029	5	would	would	AUX
ftr-451	1029	6	not	not	PART
ftr-451	1029	7	apply	apply	VERB
ftr-451	1029	8	to	to	ADP
ftr-451	1029	9	the	the	DET
ftr-451	1029	10	restoration	restoration	NOUN
ftr-451	1029	11	of	of	ADP
ftr-451	1029	12	a	a	DET
ftr-451	1029	13	found	find	VERB
ftr-451	1029	14	object	object	NOUN
ftr-451	1029	15	,	,	PUNCT
ftr-451	1029	16	and	and	CCONJ
ftr-451	1029	17	neither	neither	PRON
ftr-451	1029	18	should	should	AUX
ftr-451	1029	19	voluntariness	voluntariness	ADJ
ftr-451	1029	20	be	be	AUX
ftr-451	1029	21	a	a	DET
ftr-451	1029	22	bar	bar	NOUN
ftr-451	1029	23	to	to	PART
ftr-451	1029	24	deductibility	deductibility	VERB
ftr-451	1029	25	so	so	ADV
ftr-451	1029	26	long	long	ADV
ftr-451	1029	27	as	as	SCONJ
ftr-451	1029	28	the	the	DET
ftr-451	1029	29	original	original	ADJ
ftr-451	1029	30	owner	owner	NOUN
ftr-451	1029	31	has	have	VERB
ftr-451	1029	32	a	a	DET
ftr-451	1029	33	colorable	colorable	ADJ
ftr-451	1029	34	claim	claim	NOUN
ftr-451	1029	35	to	to	PART
ftr-451	1029	36	title	title	NOUN
ftr-451	1029	37	.	.	PUNCT
ftr-451	1030	1	see	see	VERB
ftr-451	1030	2	barrett	barrett	PROPN
ftr-451	1030	3	v.	v.	PROPN
ftr-451	1030	4	commissioner	commissioner	PROPN
ftr-451	1030	5	,	,	PUNCT
ftr-451	1030	6	96	96	NUM
ftr-451	1030	7	t.c	t.c	PROPN
ftr-451	1030	8	.	.	PROPN
ftr-451	1030	9	713	713	NUM
ftr-451	1030	10	(	(	PUNCT
ftr-451	1030	11	1991	1991	NUM
ftr-451	1030	12	)	)	PUNCT
ftr-451	1030	13	(	(	PUNCT
ftr-451	1030	14	nonacq	nonacq	NOUN
ftr-451	1030	15	.	.	PUNCT
ftr-451	1030	16	)	)	PUNCT
ftr-451	1030	17	.	.	PUNCT
ftr-451	1031	1	see	see	VERB
ftr-451	1031	2	also	also	ADV
ftr-451	1031	3	pike	pike	VERB
ftr-451	1031	4	v.	v.	PRON
ftr-451	1031	5	commissioner	commissioner	PROPN
ftr-451	1031	6	,	,	PUNCT
ftr-451	1031	7	44	44	NUM
ftr-451	1031	8	t.c	t.c	NOUN
ftr-451	1031	9	.	.	PROPN
ftr-451	1031	10	787	787	NUM
ftr-451	1031	11	(	(	PUNCT
ftr-451	1031	12	1965	1965	NUM
ftr-451	1031	13	)	)	PUNCT
ftr-451	1031	14	(	(	PUNCT
ftr-451	1031	15	acq	acq	PROPN
ftr-451	1031	16	.	.	PUNCT
ftr-451	1031	17	)	)	PUNCT
ftr-451	1032	1	(	(	PUNCT
ftr-451	1032	2	voluntariness	voluntariness	ADJ
ftr-451	1032	3	only	only	ADV
ftr-451	1032	4	a	a	DET
ftr-451	1032	5	bar	bar	NOUN
ftr-451	1032	6	to	to	ADP
ftr-451	1032	7	using	use	VERB
ftr-451	1032	8	irc	irc	PROPN
ftr-451	1032	9	§	§	PROPN
ftr-451	1032	10	1341	1341	NUM
ftr-451	1032	11	,	,	PUNCT
ftr-451	1032	12	but	but	CCONJ
ftr-451	1032	13	not	not	PART
ftr-451	1032	14	a	a	DET
ftr-451	1032	15	bar	bar	NOUN
ftr-451	1032	16	to	to	ADP
ftr-451	1032	17	deductibility	deductibility	NOUN
ftr-451	1032	18	)	)	PUNCT
ftr-451	1032	19	.	.	PUNCT
ftr-451	1033	1	166	166	NUM
ftr-451	1033	2	.	.	PUNCT
ftr-451	1033	3	accord	accord	PROPN
ftr-451	1033	4	,	,	PUNCT
ftr-451	1033	5	harold	harold	PROPN
ftr-451	1033	6	dubroff	dubroff	PROPN
ftr-451	1033	7	,	,	PUNCT
ftr-451	1033	8	the	the	DET
ftr-451	1033	9	claim	claim	NOUN
ftr-451	1033	10	of	of	ADP
ftr-451	1033	11	right	right	ADJ
ftr-451	1033	12	doctrine	doctrine	NOUN
ftr-451	1033	13	,	,	PUNCT
ftr-451	1033	14	40	40	NUM
ftr-451	1033	15	tax	tax	NOUN
ftr-451	1033	16	l.	l.	PROPN
ftr-451	1033	17	rev	rev	PROPN
ftr-451	1033	18	.	.	PROPN
ftr-451	1033	19	729	729	NUM
ftr-451	1033	20	,	,	PUNCT
ftr-451	1033	21	74849	74849	NUM
ftr-451	1033	22	(	(	PUNCT
ftr-451	1033	23	1985	1985	NUM
ftr-451	1033	24	)	)	PUNCT
ftr-451	1033	25	.	.	PUNCT
ftr-451	1034	1	my	my	PRON
ftr-451	1034	2	research	research	NOUN
ftr-451	1034	3	has	have	AUX
ftr-451	1034	4	not	not	PART
ftr-451	1034	5	uncovered	uncover	VERB
ftr-451	1034	6	any	any	DET
ftr-451	1034	7	case	case	NOUN
ftr-451	1034	8	involving	involve	VERB
ftr-451	1034	9	personal	personal	ADJ
ftr-451	1034	10	-	-	PUNCT
ftr-451	1034	11	use	use	NOUN
ftr-451	1034	12	property	property	NOUN
ftr-451	1034	13	that	that	PRON
ftr-451	1034	14	has	have	AUX
ftr-451	1034	15	considered	consider	VERB
ftr-451	1034	16	this	this	DET
ftr-451	1034	17	issue	issue	NOUN
ftr-451	1034	18	.	.	PUNCT
ftr-451	1035	1	167	167	NUM
ftr-451	1035	2	.	.	PUNCT
ftr-451	1036	1	cf	cf	X
ftr-451	1036	2	.	.	PUNCT
ftr-451	1037	1	rev	rev	PROPN
ftr-451	1037	2	.	.	PUNCT
ftr-451	1038	1	rul	rul	PROPN
ftr-451	1038	2	.	.	PUNCT
ftr-451	1039	1	82	82	NUM
ftr-451	1039	2	-	-	SYM
ftr-451	1039	3	74	74	NUM
ftr-451	1039	4	,	,	PUNCT
ftr-451	1039	5	1982	1982	NUM
ftr-451	1039	6	-	-	SYM
ftr-451	1039	7	1	1	NUM
ftr-451	1039	8	c.b	c.b	PROPN
ftr-451	1039	9	.	.	PROPN
ftr-451	1040	1	110	110	NUM
ftr-451	1040	2	(	(	PUNCT
ftr-451	1040	3	restitution	restitution	NOUN
ftr-451	1040	4	of	of	ADP
ftr-451	1040	5	insurance	insurance	NOUN
ftr-451	1040	6	proceeds	proceed	NOUN
ftr-451	1040	7	obtained	obtain	VERB
ftr-451	1040	8	as	as	ADP
ftr-451	1040	9	a	a	DET
ftr-451	1040	10	result	result	NOUN
ftr-451	1040	11	of	of	ADP
ftr-451	1040	12	committing	commit	VERB
ftr-451	1040	13	arson	arson	NOUN
ftr-451	1040	14	to	to	ADP
ftr-451	1040	15	one	one	NUM
ftr-451	1040	16	’s	’s	PART
ftr-451	1040	17	own	own	ADJ
ftr-451	1040	18	property	property	NOUN
ftr-451	1040	19	;	;	PUNCT
ftr-451	1040	20	deduction	deduction	NOUN
ftr-451	1040	21	allowed	allow	VERB
ftr-451	1040	22	,	,	PUNCT
ftr-451	1040	23	but	but	CCONJ
ftr-451	1040	24	only	only	ADV
ftr-451	1040	25	to	to	ADP
ftr-451	1040	26	the	the	DET
ftr-451	1040	27	extent	extent	NOUN
ftr-451	1040	28	of	of	ADP
ftr-451	1040	29	the	the	DET
ftr-451	1040	30	gain	gain	NOUN
ftr-451	1040	31	earlier	early	ADV
ftr-451	1040	32	recognized	recognize	VERB
ftr-451	1040	33	by	by	ADP
ftr-451	1040	34	reason	reason	NOUN
ftr-451	1040	35	of	of	ADP
ftr-451	1040	36	having	having	AUX
ftr-451	1040	37	received	receive	VERB
ftr-451	1040	38	the	the	DET
ftr-451	1040	39	insurance	insurance	NOUN
ftr-451	1040	40	proceeds	proceed	NOUN
ftr-451	1040	41	)	)	PUNCT
ftr-451	1040	42	.	.	PUNCT
ftr-451	1041	1	168	168	NUM
ftr-451	1041	2	.	.	PUNCT
ftr-451	1042	1	that	that	DET
ftr-451	1042	2	portion	portion	NOUN
ftr-451	1042	3	of	of	ADP
ftr-451	1042	4	the	the	DET
ftr-451	1042	5	property	property	NOUN
ftr-451	1042	6	represented	represent	VERB
ftr-451	1042	7	by	by	ADP
ftr-451	1042	8	the	the	DET
ftr-451	1042	9	decline	decline	NOUN
ftr-451	1042	10	in	in	ADP
ftr-451	1042	11	value	value	NOUN
ftr-451	1042	12	attributable	attributable	ADJ
ftr-451	1042	13	to	to	ADP
ftr-451	1042	14	personal	personal	ADJ
ftr-451	1042	15	use	use	NOUN
ftr-451	1042	16	was	be	AUX
ftr-451	1042	17	not	not	PART
ftr-451	1042	18	acquired	acquire	VERB
ftr-451	1042	19	for	for	ADP
ftr-451	1042	20	profit	profit	NOUN
ftr-451	1042	21	.	.	PUNCT
ftr-451	1043	1	722	722	NUM
ftr-451	1043	2	florida	florida	PROPN
ftr-451	1043	3	tax	tax	NOUN
ftr-451	1043	4	review	review	NOUN
ftr-451	1043	5	[	[	X
ftr-451	1043	6	vol	vol	NOUN
ftr-451	1043	7	.	.	PUNCT
ftr-451	1044	1	4:10	4:10	NUM
ftr-451	1044	2	as	as	ADP
ftr-451	1044	3	in	in	ADP
ftr-451	1044	4	james	james	PROPN
ftr-451	1044	5	,	,	PUNCT
ftr-451	1044	6	there	there	PRON
ftr-451	1044	7	is	be	VERB
ftr-451	1044	8	a	a	DET
ftr-451	1044	9	rather	rather	ADV
ftr-451	1044	10	obvious	obvious	ADJ
ftr-451	1044	11	doctrinal	doctrinal	ADJ
ftr-451	1044	12	“	"	PUNCT
ftr-451	1044	13	hook	hook	NOUN
ftr-451	1044	14	”	"	PUNCT
ftr-451	1044	15	for	for	ADP
ftr-451	1044	16	distinguishing	distinguish	VERB
ftr-451	1044	17	current	current	ADJ
ftr-451	1044	18	-	-	PUNCT
ftr-451	1044	19	realization	realization	NOUN
ftr-451	1044	20	from	from	ADP
ftr-451	1044	21	deferred	defer	VERB
ftr-451	1044	22	-	-	PUNCT
ftr-451	1044	23	realization	realization	NOUN
ftr-451	1044	24	cases	case	NOUN
ftr-451	1044	25	involving	involve	VERB
ftr-451	1044	26	found	find	VERB
ftr-451	1044	27	objects	object	NOUN
ftr-451	1044	28	.	.	PUNCT
ftr-451	1045	1	in	in	ADP
ftr-451	1045	2	james	james	PROPN
ftr-451	1045	3	,	,	PUNCT
ftr-451	1045	4	the	the	DET
ftr-451	1045	5	hook	hook	NOUN
ftr-451	1045	6	was	be	AUX
ftr-451	1045	7	the	the	DET
ftr-451	1045	8	taxpayer	taxpayer	NOUN
ftr-451	1045	9	-	-	PUNCT
ftr-451	1045	10	centered	center	VERB
ftr-451	1045	11	test	test	NOUN
ftr-451	1045	12	of	of	ADP
ftr-451	1045	13	“	"	PUNCT
ftr-451	1045	14	consensual	consensual	ADJ
ftr-451	1045	15	obligation	obligation	NOUN
ftr-451	1045	16	to	to	PART
ftr-451	1045	17	repay	repay	VERB
ftr-451	1045	18	.	.	PUNCT
ftr-451	1045	19	”	"	PUNCT
ftr-451	1046	1	in	in	ADP
ftr-451	1046	2	the	the	DET
ftr-451	1046	3	found	find	VERB
ftr-451	1046	4	-	-	PUNCT
ftr-451	1046	5	object	object	NOUN
ftr-451	1046	6	situation	situation	NOUN
ftr-451	1046	7	,	,	PUNCT
ftr-451	1046	8	the	the	DET
ftr-451	1046	9	doctrinal	doctrinal	ADJ
ftr-451	1046	10	equivalent	equivalent	NOUN
ftr-451	1046	11	would	would	AUX
ftr-451	1046	12	be	be	AUX
ftr-451	1046	13	“	"	PUNCT
ftr-451	1046	14	meaningful	meaningful	ADJ
ftr-451	1046	15	efforts	effort	NOUN
ftr-451	1046	16	to	to	PART
ftr-451	1046	17	find	find	VERB
ftr-451	1046	18	the	the	DET
ftr-451	1046	19	true	true	ADJ
ftr-451	1046	20	owner	owner	NOUN
ftr-451	1046	21	.	.	PUNCT
ftr-451	1046	22	”	"	PUNCT
ftr-451	1047	1	a	a	DET
ftr-451	1047	2	person	person	NOUN
ftr-451	1047	3	who	who	PRON
ftr-451	1047	4	is	be	AUX
ftr-451	1047	5	seriously	seriously	ADV
ftr-451	1047	6	trying	try	VERB
ftr-451	1047	7	to	to	PART
ftr-451	1047	8	return	return	VERB
ftr-451	1047	9	the	the	DET
ftr-451	1047	10	object	object	NOUN
ftr-451	1047	11	to	to	ADP
ftr-451	1047	12	the	the	DET
ftr-451	1047	13	true	true	ADJ
ftr-451	1047	14	owner	owner	NOUN
ftr-451	1047	15	is	be	AUX
ftr-451	1047	16	not	not	PART
ftr-451	1047	17	exercising	exercise	VERB
ftr-451	1047	18	“	"	PUNCT
ftr-451	1047	19	dominion	dominion	NOUN
ftr-451	1047	20	and	and	CCONJ
ftr-451	1047	21	control	control	NOUN
ftr-451	1047	22	”	"	PUNCT
ftr-451	1047	23	over	over	ADP
ftr-451	1047	24	the	the	DET
ftr-451	1047	25	object	object	NOUN
ftr-451	1047	26	,	,	PUNCT
ftr-451	1047	27	and	and	CCONJ
ftr-451	1047	28	therefore	therefore	ADV
ftr-451	1047	29	is	be	AUX
ftr-451	1047	30	not	not	PART
ftr-451	1047	31	currently	currently	ADV
ftr-451	1047	32	“	"	PUNCT
ftr-451	1047	33	realizing	realize	VERB
ftr-451	1047	34	”	"	PUNCT
ftr-451	1047	35	the	the	DET
ftr-451	1047	36	income	income	NOUN
ftr-451	1047	37	,	,	PUNCT
ftr-451	1047	38	at	at	ADP
ftr-451	1047	39	least	least	ADJ
ftr-451	1047	40	until	until	SCONJ
ftr-451	1047	41	such	such	ADJ
ftr-451	1047	42	efforts	effort	NOUN
ftr-451	1047	43	cease	cease	VERB
ftr-451	1047	44	or	or	CCONJ
ftr-451	1047	45	become	become	VERB
ftr-451	1047	46	moot	moot	ADJ
ftr-451	1047	47	.	.	PUNCT
ftr-451	1048	1	this	this	DET
ftr-451	1048	2	approach	approach	NOUN
ftr-451	1048	3	fits	fit	VERB
ftr-451	1048	4	within	within	ADP
ftr-451	1048	5	the	the	DET
ftr-451	1048	6	phrase	phrase	NOUN
ftr-451	1048	7	“	"	PUNCT
ftr-451	1048	8	reduced	reduce	VERB
ftr-451	1048	9	to	to	ADP
ftr-451	1048	10	undisputed	undisputed	ADJ
ftr-451	1048	11	possession	possession	NOUN
ftr-451	1048	12	”	"	PUNCT
ftr-451	1048	13	in	in	ADP
ftr-451	1048	14	regulations	regulation	NOUN
ftr-451	1048	15	section	section	NOUN
ftr-451	1048	16	1.61	1.61	NUM
ftr-451	1048	17	-	-	SYM
ftr-451	1048	18	14	14	NUM
ftr-451	1048	19	,	,	PUNCT
ftr-451	1048	20	which	which	PRON
ftr-451	1048	21	would	would	AUX
ftr-451	1048	22	be	be	AUX
ftr-451	1048	23	viewed	view	VERB
ftr-451	1048	24	from	from	ADP
ftr-451	1048	25	the	the	DET
ftr-451	1048	26	finder	finder	NOUN
ftr-451	1048	27	’s	’s	PART
ftr-451	1048	28	position	position	NOUN
ftr-451	1048	29	,	,	PUNCT
ftr-451	1048	30	not	not	PART
ftr-451	1048	31	that	that	PRON
ftr-451	1048	32	of	of	ADP
ftr-451	1048	33	the	the	DET
ftr-451	1048	34	owner	owner	NOUN
ftr-451	1048	35	.	.	PUNCT
ftr-451	1049	1	finally	finally	ADV
ftr-451	1049	2	,	,	PUNCT
ftr-451	1049	3	applying	apply	VERB
ftr-451	1049	4	james	james	PROPN
ftr-451	1049	5	would	would	AUX
ftr-451	1049	6	also	also	ADV
ftr-451	1049	7	serve	serve	VERB
ftr-451	1049	8	the	the	DET
ftr-451	1049	9	aims	aim	NOUN
ftr-451	1049	10	of	of	ADP
ftr-451	1049	11	the	the	DET
ftr-451	1049	12	underlying	underlying	ADJ
ftr-451	1049	13	property	property	NOUN
ftr-451	1049	14	law	law	NOUN
ftr-451	1049	15	,	,	PUNCT
ftr-451	1049	16	which	which	PRON
ftr-451	1049	17	is	be	AUX
ftr-451	1049	18	to	to	PART
ftr-451	1049	19	provide	provide	VERB
ftr-451	1049	20	incentives	incentive	NOUN
ftr-451	1049	21	for	for	SCONJ
ftr-451	1049	22	finders	finder	NOUN
ftr-451	1049	23	to	to	PART
ftr-451	1049	24	return	return	VERB
ftr-451	1049	25	objects	object	NOUN
ftr-451	1049	26	to	to	ADP
ftr-451	1049	27	their	their	PRON
ftr-451	1049	28	true	true	ADJ
ftr-451	1049	29	owners.169	owners.169	ADJ
ftr-451	1049	30	interesting	interesting	ADJ
ftr-451	1049	31	and	and	CCONJ
ftr-451	1049	32	perplexing	perplexing	ADJ
ftr-451	1049	33	issues	issue	NOUN
ftr-451	1049	34	would	would	AUX
ftr-451	1049	35	seem	seem	VERB
ftr-451	1049	36	to	to	PART
ftr-451	1049	37	be	be	AUX
ftr-451	1049	38	posed	pose	VERB
ftr-451	1049	39	on	on	ADP
ftr-451	1049	40	account	account	NOUN
ftr-451	1049	41	of	of	ADP
ftr-451	1049	42	the	the	DET
ftr-451	1049	43	likelihood	likelihood	NOUN
ftr-451	1049	44	that	that	SCONJ
ftr-451	1049	45	the	the	DET
ftr-451	1049	46	value	value	NOUN
ftr-451	1049	47	of	of	ADP
ftr-451	1049	48	the	the	DET
ftr-451	1049	49	object	object	NOUN
ftr-451	1049	50	at	at	ADP
ftr-451	1049	51	the	the	DET
ftr-451	1049	52	date	date	NOUN
ftr-451	1049	53	returned	return	VERB
ftr-451	1049	54	will	will	AUX
ftr-451	1049	55	be	be	AUX
ftr-451	1049	56	greater	great	ADJ
ftr-451	1049	57	(	(	PUNCT
ftr-451	1049	58	or	or	CCONJ
ftr-451	1049	59	less	less	ADJ
ftr-451	1049	60	)	)	PUNCT
ftr-451	1049	61	than	than	ADP
ftr-451	1049	62	the	the	DET
ftr-451	1049	63	value	value	NOUN
ftr-451	1049	64	when	when	SCONJ
ftr-451	1049	65	acquired	acquire	VERB
ftr-451	1049	66	.	.	PUNCT
ftr-451	1050	1	what	what	PRON
ftr-451	1050	2	is	be	AUX
ftr-451	1050	3	the	the	DET
ftr-451	1050	4	amount	amount	NOUN
ftr-451	1050	5	of	of	ADP
ftr-451	1050	6	the	the	DET
ftr-451	1050	7	finder	finder	NOUN
ftr-451	1050	8	’s	’s	PART
ftr-451	1050	9	deduction	deduction	NOUN
ftr-451	1050	10	,	,	PUNCT
ftr-451	1050	11	and	and	CCONJ
ftr-451	1050	12	does	do	AUX
ftr-451	1050	13	the	the	DET
ftr-451	1050	14	return	return	NOUN
ftr-451	1050	15	of	of	ADP
ftr-451	1050	16	the	the	DET
ftr-451	1050	17	object	object	NOUN
ftr-451	1050	18	constitute	constitute	VERB
ftr-451	1050	19	a	a	DET
ftr-451	1050	20	realization	realization	NOUN
ftr-451	1050	21	event	event	NOUN
ftr-451	1050	22	to	to	ADP
ftr-451	1050	23	the	the	DET
ftr-451	1050	24	finder	finder	NOUN
ftr-451	1050	25	and/or	and/or	CCONJ
ftr-451	1050	26	the	the	DET
ftr-451	1050	27	original	original	ADJ
ftr-451	1050	28	owner	owner	NOUN
ftr-451	1050	29	?	?	PUNCT
ftr-451	1051	1	if	if	SCONJ
ftr-451	1051	2	these	these	DET
ftr-451	1051	3	issues	issue	NOUN
ftr-451	1051	4	can	can	AUX
ftr-451	1051	5	not	not	PART
ftr-451	1051	6	be	be	AUX
ftr-451	1051	7	resolved	resolve	VERB
ftr-451	1051	8	,	,	PUNCT
ftr-451	1051	9	then	then	ADV
ftr-451	1051	10	the	the	DET
ftr-451	1051	11	case	case	NOUN
ftr-451	1051	12	for	for	ADP
ftr-451	1051	13	applying	apply	VERB
ftr-451	1051	14	james	james	PROPN
ftr-451	1051	15	to	to	PART
ftr-451	1051	16	windfall	windfall	VERB
ftr-451	1051	17	property	property	NOUN
ftr-451	1051	18	receipts	receipt	NOUN
ftr-451	1051	19	would	would	AUX
ftr-451	1051	20	be	be	AUX
ftr-451	1051	21	weakened	weaken	VERB
ftr-451	1051	22	.	.	PUNCT
ftr-451	1052	1	i	i	PRON
ftr-451	1052	2	believe	believe	VERB
ftr-451	1052	3	that	that	SCONJ
ftr-451	1052	4	these	these	DET
ftr-451	1052	5	issues	issue	NOUN
ftr-451	1052	6	can	can	AUX
ftr-451	1052	7	be	be	AUX
ftr-451	1052	8	coherently	coherently	ADV
ftr-451	1052	9	resolved	resolve	VERB
ftr-451	1052	10	on	on	ADP
ftr-451	1052	11	the	the	DET
ftr-451	1052	12	basis	basis	NOUN
ftr-451	1052	13	of	of	ADP
ftr-451	1052	14	the	the	DET
ftr-451	1052	15	principle	principle	NOUN
ftr-451	1052	16	that	that	SCONJ
ftr-451	1052	17	,	,	PUNCT
ftr-451	1052	18	if	if	SCONJ
ftr-451	1052	19	the	the	DET
ftr-451	1052	20	item	item	NOUN
ftr-451	1052	21	is	be	AUX
ftr-451	1052	22	eventually	eventually	ADV
ftr-451	1052	23	returned	return	VERB
ftr-451	1052	24	,	,	PUNCT
ftr-451	1052	25	any	any	DET
ftr-451	1052	26	appreciation	appreciation	NOUN
ftr-451	1052	27	or	or	CCONJ
ftr-451	1052	28	depreciation	depreciation	NOUN
ftr-451	1052	29	during	during	ADP
ftr-451	1052	30	the	the	DET
ftr-451	1052	31	finder	finder	NOUN
ftr-451	1052	32	’s	’s	PART
ftr-451	1052	33	period	period	NOUN
ftr-451	1052	34	of	of	ADP
ftr-451	1052	35	possession	possession	NOUN
ftr-451	1052	36	should	should	AUX
ftr-451	1052	37	be	be	AUX
ftr-451	1052	38	allocated	allocate	VERB
ftr-451	1052	39	to	to	ADP
ftr-451	1052	40	the	the	DET
ftr-451	1052	41	original	original	ADJ
ftr-451	1052	42	owner	owner	NOUN
ftr-451	1052	43	,	,	PUNCT
ftr-451	1052	44	who	who	PRON
ftr-451	1052	45	ultimately	ultimately	ADV
ftr-451	1052	46	reaps	reap	VERB
ftr-451	1052	47	the	the	DET
ftr-451	1052	48	benefit	benefit	NOUN
ftr-451	1052	49	of	of	ADP
ftr-451	1052	50	any	any	DET
ftr-451	1052	51	appreciation	appreciation	NOUN
ftr-451	1052	52	or	or	CCONJ
ftr-451	1052	53	the	the	DET
ftr-451	1052	54	burden	burden	NOUN
ftr-451	1052	55	of	of	ADP
ftr-451	1052	56	any	any	DET
ftr-451	1052	57	depreciation	depreciation	NOUN
ftr-451	1052	58	(	(	PUNCT
ftr-451	1052	59	that	that	PRON
ftr-451	1052	60	does	do	AUX
ftr-451	1052	61	not	not	PART
ftr-451	1052	62	represent	represent	VERB
ftr-451	1052	63	personal	personal	ADJ
ftr-451	1052	64	consumption	consumption	NOUN
ftr-451	1052	65	of	of	ADP
ftr-451	1052	66	the	the	DET
ftr-451	1052	67	finder).170	finder).170	NOUN
ftr-451	1052	68	thus	thus	ADV
ftr-451	1052	69	,	,	PUNCT
ftr-451	1052	70	the	the	DET
ftr-451	1052	71	finder	finder	NOUN
ftr-451	1052	72	,	,	PUNCT
ftr-451	1052	73	according	accord	VERB
ftr-451	1052	74	to	to	ADP
ftr-451	1052	75	james	james	PROPN
ftr-451	1052	76	,	,	PUNCT
ftr-451	1052	77	would	would	AUX
ftr-451	1052	78	include	include	VERB
ftr-451	1052	79	the	the	DET
ftr-451	1052	80	property	property	NOUN
ftr-451	1052	81	in	in	ADP
ftr-451	1052	82	gross	gross	ADJ
ftr-451	1052	83	income	income	NOUN
ftr-451	1052	84	,	,	PUNCT
ftr-451	1052	85	and	and	CCONJ
ftr-451	1052	86	acquire	acquire	VERB
ftr-451	1052	87	a	a	DET
ftr-451	1052	88	basis	basis	NOUN
ftr-451	1052	89	in	in	ADP
ftr-451	1052	90	the	the	DET
ftr-451	1052	91	property	property	NOUN
ftr-451	1052	92	in	in	ADP
ftr-451	1052	93	an	an	DET
ftr-451	1052	94	amount	amount	NOUN
ftr-451	1052	95	equal	equal	ADJ
ftr-451	1052	96	to	to	ADP
ftr-451	1052	97	its	its	PRON
ftr-451	1052	98	value	value	NOUN
ftr-451	1052	99	upon	upon	SCONJ
ftr-451	1052	100	the	the	DET
ftr-451	1052	101	acquisition	acquisition	NOUN
ftr-451	1052	102	of	of	ADP
ftr-451	1052	103	possession	possession	NOUN
ftr-451	1052	104	.	.	PUNCT
ftr-451	1053	1	upon	upon	SCONJ
ftr-451	1053	2	returning	return	VERB
ftr-451	1053	3	the	the	DET
ftr-451	1053	4	item	item	NOUN
ftr-451	1053	5	,	,	PUNCT
ftr-451	1053	6	the	the	DET
ftr-451	1053	7	finder	finder	NOUN
ftr-451	1053	8	should	should	AUX
ftr-451	1053	9	not	not	PART
ftr-451	1053	10	be	be	AUX
ftr-451	1053	11	viewed	view	VERB
ftr-451	1053	12	as	as	ADP
ftr-451	1053	13	realizing	realize	VERB
ftr-451	1053	14	gain	gain	NOUN
ftr-451	1053	15	or	or	CCONJ
ftr-451	1053	16	loss	loss	NOUN
ftr-451	1053	17	on	on	ADP
ftr-451	1053	18	the	the	DET
ftr-451	1053	19	difference	difference	NOUN
ftr-451	1053	20	between	between	ADP
ftr-451	1053	21	such	such	ADJ
ftr-451	1053	22	basis	basis	NOUN
ftr-451	1053	23	and	and	CCONJ
ftr-451	1053	24	the	the	DET
ftr-451	1053	25	value	value	NOUN
ftr-451	1053	26	at	at	ADP
ftr-451	1053	27	the	the	DET
ftr-451	1053	28	date	date	NOUN
ftr-451	1053	29	returned	return	VERB
ftr-451	1053	30	,	,	PUNCT
ftr-451	1053	31	because	because	SCONJ
ftr-451	1053	32	the	the	DET
ftr-451	1053	33	return	return	NOUN
ftr-451	1053	34	of	of	ADP
ftr-451	1053	35	the	the	DET
ftr-451	1053	36	property	property	NOUN
ftr-451	1053	37	to	to	ADP
ftr-451	1053	38	the	the	DET
ftr-451	1053	39	original	original	ADJ
ftr-451	1053	40	owner	owner	NOUN
ftr-451	1053	41	does	do	AUX
ftr-451	1053	42	not	not	PART
ftr-451	1053	43	“	"	PUNCT
ftr-451	1053	44	pay	pay	VERB
ftr-451	1053	45	for	for	ADP
ftr-451	1053	46	”	"	PUNCT
ftr-451	1053	47	any	any	DET
ftr-451	1053	48	benefit	benefit	NOUN
ftr-451	1053	49	received	receive	VERB
ftr-451	1053	50	either	either	CCONJ
ftr-451	1053	51	from	from	ADP
ftr-451	1053	52	the	the	DET
ftr-451	1053	53	property	property	NOUN
ftr-451	1053	54	or	or	CCONJ
ftr-451	1053	55	the	the	DET
ftr-451	1053	56	original	original	ADJ
ftr-451	1053	57	owner	owner	NOUN
ftr-451	1053	58	,	,	PUNCT
ftr-451	1053	59	other	other	ADJ
ftr-451	1053	60	than	than	ADP
ftr-451	1053	61	the	the	DET
ftr-451	1053	62	initial	initial	ADJ
ftr-451	1053	63	accession	accession	NOUN
ftr-451	1053	64	(	(	PUNCT
ftr-451	1053	65	which	which	PRON
ftr-451	1053	66	has	have	AUX
ftr-451	1053	67	already	already	ADV
ftr-451	1053	68	been	be	AUX
ftr-451	1053	69	taxed171	taxed171	PROPN
ftr-451	1053	70	to	to	ADP
ftr-451	1053	71	the	the	DET
ftr-451	1053	72	finder	finder	NOUN
ftr-451	1053	73	)	)	PUNCT
ftr-451	1053	74	.	.	PUNCT
ftr-451	1054	1	the	the	DET
ftr-451	1054	2	return	return	NOUN
ftr-451	1054	3	of	of	ADP
ftr-451	1054	4	the	the	DET
ftr-451	1054	5	item	item	NOUN
ftr-451	1054	6	to	to	ADP
ftr-451	1054	7	the	the	DET
ftr-451	1054	8	original	original	ADJ
ftr-451	1054	9	owner	owner	NOUN
ftr-451	1054	10	would	would	AUX
ftr-451	1054	11	entail	entail	VERB
ftr-451	1054	12	a	a	DET
ftr-451	1054	13	deductible	deductible	ADJ
ftr-451	1054	14	loss	loss	NOUN
ftr-451	1054	15	to	to	ADP
ftr-451	1054	16	the	the	DET
ftr-451	1054	17	finder	finder	NOUN
ftr-451	1054	18	,	,	PUNCT
ftr-451	1054	19	since	since	SCONJ
ftr-451	1054	20	the	the	DET
ftr-451	1054	21	finder	finder	NOUN
ftr-451	1054	22	became	become	VERB
ftr-451	1054	23	the	the	DET
ftr-451	1054	24	“	"	PUNCT
ftr-451	1054	25	tax	tax	NOUN
ftr-451	1054	26	owner	owner	NOUN
ftr-451	1054	27	”	"	PUNCT
ftr-451	1054	28	by	by	ADP
ftr-451	1054	29	reason	reason	NOUN
ftr-451	1054	30	of	of	ADP
ftr-451	1054	31	the	the	DET
ftr-451	1054	32	earlier	early	ADJ
ftr-451	1054	33	inclusion	inclusion	NOUN
ftr-451	1054	34	in	in	ADP
ftr-451	1054	35	gross	gross	ADJ
ftr-451	1054	36	income	income	NOUN
ftr-451	1054	37	.	.	PUNCT
ftr-451	1055	1	if	if	SCONJ
ftr-451	1055	2	the	the	DET
ftr-451	1055	3	item	item	NOUN
ftr-451	1055	4	had	have	AUX
ftr-451	1055	5	not	not	PART
ftr-451	1055	6	been	be	AUX
ftr-451	1055	7	held	hold	VERB
ftr-451	1055	8	for172	for172	ADJ
ftr-451	1055	9	personal	personal	ADJ
ftr-451	1055	10	use	use	NOUN
ftr-451	1055	11	,	,	PUNCT
ftr-451	1055	12	the	the	DET
ftr-451	1055	13	deduction	deduction	NOUN
ftr-451	1055	14	would	would	AUX
ftr-451	1055	15	be	be	AUX
ftr-451	1055	16	the	the	DET
ftr-451	1055	17	finder	finder	NOUN
ftr-451	1055	18	’s	’s	PART
ftr-451	1055	19	adjusted	adjusted	ADJ
ftr-451	1055	20	basis	basis	NOUN
ftr-451	1055	21	.	.	PUNCT
ftr-451	1056	1	if	if	SCONJ
ftr-451	1056	2	the	the	DET
ftr-451	1056	3	property	property	NOUN
ftr-451	1056	4	169	169	NUM
ftr-451	1056	5	.	.	PUNCT
ftr-451	1057	1	see	see	VERB
ftr-451	1057	2	kades	kade	NOUN
ftr-451	1057	3	,	,	PUNCT
ftr-451	1057	4	supra	supra	PROPN
ftr-451	1057	5	note	note	NOUN
ftr-451	1057	6	42	42	NUM
ftr-451	1057	7	,	,	PUNCT
ftr-451	1057	8	at	at	ADP
ftr-451	1057	9	1522	1522	NUM
ftr-451	1057	10	;	;	PUNCT
ftr-451	1057	11	riesman	riesman	NOUN
ftr-451	1057	12	,	,	PUNCT
ftr-451	1057	13	supra	supra	PROPN
ftr-451	1057	14	note	note	PROPN
ftr-451	1057	15	143	143	NUM
ftr-451	1057	16	,	,	PUNCT
ftr-451	1057	17	at	at	ADP
ftr-451	1057	18	1124	1124	NUM
ftr-451	1057	19	.	.	PUNCT
ftr-451	1058	1	170	170	NUM
ftr-451	1058	2	.	.	PUNCT
ftr-451	1059	1	this	this	DET
ftr-451	1059	2	approach	approach	NOUN
ftr-451	1059	3	is	be	AUX
ftr-451	1059	4	consistent	consistent	ADJ
ftr-451	1059	5	with	with	ADP
ftr-451	1059	6	the	the	DET
ftr-451	1059	7	authorities	authority	NOUN
ftr-451	1059	8	cited	cite	VERB
ftr-451	1059	9	in	in	ADP
ftr-451	1059	10	infra	infra	NOUN
ftr-451	1059	11	note	note	VERB
ftr-451	1059	12	176	176	NUM
ftr-451	1059	13	,	,	PUNCT
ftr-451	1059	14	which	which	PRON
ftr-451	1059	15	would	would	AUX
ftr-451	1059	16	apply	apply	VERB
ftr-451	1059	17	to	to	ADP
ftr-451	1059	18	the	the	DET
ftr-451	1059	19	owner	owner	NOUN
ftr-451	1059	20	’s	’s	PART
ftr-451	1059	21	side	side	NOUN
ftr-451	1059	22	of	of	ADP
ftr-451	1059	23	the	the	DET
ftr-451	1059	24	transaction	transaction	NOUN
ftr-451	1059	25	.	.	PUNCT
ftr-451	1060	1	171	171	NUM
ftr-451	1060	2	.	.	PUNCT
ftr-451	1061	1	compare	compare	VERB
ftr-451	1061	2	diedrich	diedrich	PROPN
ftr-451	1061	3	v.	v.	PROPN
ftr-451	1061	4	commissioner	commissioner	PROPN
ftr-451	1061	5	,	,	PUNCT
ftr-451	1061	6	457	457	NUM
ftr-451	1062	1	u.s	u.s	PROPN
ftr-451	1062	2	.	.	PROPN
ftr-451	1062	3	191	191	NUM
ftr-451	1062	4	(	(	PUNCT
ftr-451	1062	5	1982	1982	NUM
ftr-451	1062	6	)	)	PUNCT
ftr-451	1062	7	(	(	PUNCT
ftr-451	1062	8	discharge	discharge	NOUN
ftr-451	1062	9	of	of	ADP
ftr-451	1062	10	gift	gift	NOUN
ftr-451	1062	11	tax	tax	NOUN
ftr-451	1062	12	liability	liability	NOUN
ftr-451	1062	13	)	)	PUNCT
ftr-451	1062	14	;	;	PUNCT
ftr-451	1062	15	united	united	PROPN
ftr-451	1062	16	states	states	PROPN
ftr-451	1062	17	v.	v.	PROPN
ftr-451	1062	18	davis	davis	PROPN
ftr-451	1062	19	,	,	PUNCT
ftr-451	1062	20	370	370	NUM
ftr-451	1062	21	u.s	u.s	PROPN
ftr-451	1062	22	.	.	PROPN
ftr-451	1062	23	65	65	NUM
ftr-451	1062	24	(	(	PUNCT
ftr-451	1062	25	1962	1962	NUM
ftr-451	1062	26	)	)	PUNCT
ftr-451	1062	27	,	,	PUNCT
ftr-451	1062	28	reh’g	reh’g	NOUN
ftr-451	1062	29	denied	deny	VERB
ftr-451	1062	30	,	,	PUNCT
ftr-451	1062	31	371	371	NUM
ftr-451	1062	32	u.s	u.s	PROPN
ftr-451	1062	33	.	.	PROPN
ftr-451	1062	34	854	854	NUM
ftr-451	1062	35	(	(	PUNCT
ftr-451	1062	36	settlement	settlement	NOUN
ftr-451	1062	37	of	of	ADP
ftr-451	1062	38	support	support	NOUN
ftr-451	1062	39	obligation	obligation	NOUN
ftr-451	1062	40	running	run	VERB
ftr-451	1062	41	to	to	ADP
ftr-451	1062	42	ex	ex	NOUN
ftr-451	1062	43	-	-	NOUN
ftr-451	1062	44	wife	wife	NOUN
ftr-451	1062	45	)	)	PUNCT
ftr-451	1062	46	;	;	PUNCT
ftr-451	1063	1	international	international	PROPN
ftr-451	1063	2	freighting	freighting	PROPN
ftr-451	1063	3	corp	corp	PROPN
ftr-451	1063	4	.	.	PROPN
ftr-451	1064	1	v.	v.	PROPN
ftr-451	1064	2	commissioner	commissioner	PROPN
ftr-451	1064	3	,	,	PUNCT
ftr-451	1064	4	135	135	NUM
ftr-451	1064	5	f.2d	f.2d	SYM
ftr-451	1064	6	310	310	NUM
ftr-451	1064	7	(	(	PUNCT
ftr-451	1064	8	2d	2d	NOUN
ftr-451	1064	9	cir.1943	cir.1943	NUM
ftr-451	1064	10	)	)	PUNCT
ftr-451	1064	11	(	(	PUNCT
ftr-451	1064	12	payment	payment	NOUN
ftr-451	1064	13	of	of	ADP
ftr-451	1064	14	compensation	compensation	NOUN
ftr-451	1064	15	)	)	PUNCT
ftr-451	1064	16	;	;	PUNCT
ftr-451	1065	1	kenan	kenan	PROPN
ftr-451	1065	2	v.	v.	PROPN
ftr-451	1065	3	commissioner	commissioner	PROPN
ftr-451	1065	4	,	,	PUNCT
ftr-451	1065	5	114	114	NUM
ftr-451	1065	6	f.2d	f.2d	SYM
ftr-451	1065	7	217	217	NUM
ftr-451	1065	8	(	(	PUNCT
ftr-451	1065	9	2d	2d	NOUN
ftr-451	1065	10	cir.1940	cir.1940	NUM
ftr-451	1065	11	)	)	PUNCT
ftr-451	1065	12	(	(	PUNCT
ftr-451	1065	13	loan	loan	NOUN
ftr-451	1065	14	repayment	repayment	NOUN
ftr-451	1065	15	)	)	PUNCT
ftr-451	1065	16	.	.	PUNCT
ftr-451	1066	1	172	172	NUM
ftr-451	1066	2	.	.	PUNCT
ftr-451	1067	1	the	the	DET
ftr-451	1067	2	finder	finder	NOUN
ftr-451	1067	3	would	would	AUX
ftr-451	1067	4	acquire	acquire	VERB
ftr-451	1067	5	basis	basis	NOUN
ftr-451	1067	6	only	only	ADV
ftr-451	1067	7	by	by	ADP
ftr-451	1067	8	actually	actually	ADV
ftr-451	1067	9	reporting	report	VERB
ftr-451	1067	10	the	the	DET
ftr-451	1067	11	item	item	NOUN
ftr-451	1067	12	as	as	ADP
ftr-451	1067	13	gross	gross	ADJ
ftr-451	1067	14	income	income	NOUN
ftr-451	1067	15	.	.	PUNCT
ftr-451	1068	1	see	see	VERB
ftr-451	1068	2	infra	infra	NOUN
ftr-451	1068	3	note	note	VERB
ftr-451	1068	4	185	185	NUM
ftr-451	1068	5	.	.	PUNCT
ftr-451	1069	1	2000	2000	NUM
ftr-451	1069	2	]	]	PUNCT
ftr-451	1070	1	applying	apply	VERB
ftr-451	1070	2	the	the	DET
ftr-451	1070	3	“	"	PUNCT
ftr-451	1070	4	claim	claim	NOUN
ftr-451	1070	5	of	of	ADP
ftr-451	1070	6	right	right	ADJ
ftr-451	1070	7	doctrine	doctrine	NOUN
ftr-451	1070	8	”	"	PUNCT
ftr-451	1070	9	to	to	PART
ftr-451	1070	10	found	find	VERB
ftr-451	1070	11	objects	object	NOUN
ftr-451	1070	12	723	723	NUM
ftr-451	1070	13	had	have	AUX
ftr-451	1070	14	been	be	AUX
ftr-451	1070	15	held	hold	VERB
ftr-451	1070	16	by	by	ADP
ftr-451	1070	17	the	the	DET
ftr-451	1070	18	finder	finder	NOUN
ftr-451	1070	19	for	for	ADP
ftr-451	1070	20	personal	personal	ADJ
ftr-451	1070	21	use	use	NOUN
ftr-451	1070	22	,	,	PUNCT
ftr-451	1070	23	the	the	DET
ftr-451	1070	24	loss	loss	NOUN
ftr-451	1070	25	deduction	deduction	NOUN
ftr-451	1070	26	should	should	AUX
ftr-451	1070	27	be	be	AUX
ftr-451	1070	28	the	the	DET
ftr-451	1070	29	lesser	less	ADJ
ftr-451	1070	30	of	of	ADP
ftr-451	1070	31	the	the	DET
ftr-451	1070	32	finder	finder	NOUN
ftr-451	1070	33	’s	’s	PART
ftr-451	1070	34	adjusted	adjust	VERB
ftr-451	1070	35	basis	basis	NOUN
ftr-451	1070	36	or	or	CCONJ
ftr-451	1070	37	the	the	DET
ftr-451	1070	38	value	value	NOUN
ftr-451	1070	39	of	of	ADP
ftr-451	1070	40	the	the	DET
ftr-451	1070	41	item	item	NOUN
ftr-451	1070	42	at	at	ADP
ftr-451	1070	43	the	the	DET
ftr-451	1070	44	time	time	NOUN
ftr-451	1070	45	the	the	DET
ftr-451	1070	46	item	item	NOUN
ftr-451	1070	47	is	be	AUX
ftr-451	1070	48	returned.173	returned.173	PROPN
ftr-451	1070	49	the	the	DET
ftr-451	1070	50	original	original	ADJ
ftr-451	1070	51	owner	owner	NOUN
ftr-451	1070	52	’s	’s	PART
ftr-451	1070	53	tax	tax	NOUN
ftr-451	1070	54	treatment	treatment	NOUN
ftr-451	1070	55	should	should	AUX
ftr-451	1070	56	hinge	hinge	VERB
ftr-451	1070	57	on	on	ADP
ftr-451	1070	58	whether	whether	SCONJ
ftr-451	1070	59	such	such	ADJ
ftr-451	1070	60	owner	owner	NOUN
ftr-451	1070	61	took	take	VERB
ftr-451	1070	62	a	a	DET
ftr-451	1070	63	deduction	deduction	NOUN
ftr-451	1070	64	upon	upon	SCONJ
ftr-451	1070	65	the	the	DET
ftr-451	1070	66	loss	loss	NOUN
ftr-451	1070	67	of	of	ADP
ftr-451	1070	68	the	the	DET
ftr-451	1070	69	item	item	NOUN
ftr-451	1070	70	.	.	PUNCT
ftr-451	1071	1	if	if	SCONJ
ftr-451	1071	2	such	such	DET
ftr-451	1071	3	a	a	DET
ftr-451	1071	4	deduction	deduction	NOUN
ftr-451	1071	5	had	have	AUX
ftr-451	1071	6	been	be	AUX
ftr-451	1071	7	taken	take	VERB
ftr-451	1071	8	,	,	PUNCT
ftr-451	1071	9	the	the	DET
ftr-451	1071	10	recovery	recovery	NOUN
ftr-451	1071	11	of	of	ADP
ftr-451	1071	12	the	the	DET
ftr-451	1071	13	item	item	NOUN
ftr-451	1071	14	would	would	AUX
ftr-451	1071	15	trigger	trigger	VERB
ftr-451	1071	16	the	the	DET
ftr-451	1071	17	tax	tax	NOUN
ftr-451	1071	18	benefit	benefit	NOUN
ftr-451	1071	19	rule	rule	NOUN
ftr-451	1071	20	:	:	PUNCT
ftr-451	1071	21	an	an	DET
ftr-451	1071	22	amount	amount	NOUN
ftr-451	1071	23	equal	equal	ADJ
ftr-451	1071	24	to	to	ADP
ftr-451	1071	25	the	the	DET
ftr-451	1071	26	original	original	ADJ
ftr-451	1071	27	deduction	deduction	NOUN
ftr-451	1071	28	would	would	AUX
ftr-451	1071	29	be	be	AUX
ftr-451	1071	30	included	include	VERB
ftr-451	1071	31	in	in	ADP
ftr-451	1071	32	gross	gross	ADJ
ftr-451	1071	33	income	income	NOUN
ftr-451	1071	34	to	to	ADP
ftr-451	1071	35	the	the	DET
ftr-451	1071	36	extent	extent	NOUN
ftr-451	1071	37	that	that	SCONJ
ftr-451	1071	38	it	it	PRON
ftr-451	1071	39	reduced	reduce	VERB
ftr-451	1071	40	taxable	taxable	ADJ
ftr-451	1071	41	income	income	NOUN
ftr-451	1071	42	.	.	PUNCT
ftr-451	1072	1	the	the	DET
ftr-451	1072	2	original	original	ADJ
ftr-451	1072	3	owner	owner	NOUN
ftr-451	1072	4	’s	’s	PART
ftr-451	1072	5	original	original	ADJ
ftr-451	1072	6	basis	basis	NOUN
ftr-451	1072	7	would	would	AUX
ftr-451	1072	8	then	then	ADV
ftr-451	1072	9	be174	be174	ADV
ftr-451	1072	10	restored	restore	VERB
ftr-451	1072	11	.	.	PUNCT
ftr-451	1073	1	alternatively	alternatively	ADV
ftr-451	1073	2	,	,	PUNCT
ftr-451	1073	3	if	if	SCONJ
ftr-451	1073	4	no	no	DET
ftr-451	1073	5	deduction	deduction	NOUN
ftr-451	1073	6	had	have	AUX
ftr-451	1073	7	earlier	early	ADV
ftr-451	1073	8	been	be	AUX
ftr-451	1073	9	taken	take	VERB
ftr-451	1073	10	,	,	PUNCT
ftr-451	1073	11	the	the	DET
ftr-451	1073	12	original175	original175	PROPN
ftr-451	1073	13	owner	owner	NOUN
ftr-451	1073	14	’s	’s	PART
ftr-451	1073	15	basis	basis	NOUN
ftr-451	1073	16	would	would	AUX
ftr-451	1073	17	still	still	ADV
ftr-451	1073	18	be	be	AUX
ftr-451	1073	19	available	available	ADJ
ftr-451	1073	20	.	.	PUNCT
ftr-451	1074	1	because	because	SCONJ
ftr-451	1074	2	the	the	DET
ftr-451	1074	3	original	original	ADJ
ftr-451	1074	4	owner	owner	NOUN
ftr-451	1074	5	retained	retain	VERB
ftr-451	1074	6	an	an	DET
ftr-451	1074	7	interest	interest	NOUN
ftr-451	1074	8	in	in	ADP
ftr-451	1074	9	the	the	DET
ftr-451	1074	10	property	property	NOUN
ftr-451	1074	11	(	(	PUNCT
ftr-451	1074	12	the	the	DET
ftr-451	1074	13	right	right	NOUN
ftr-451	1074	14	of	of	ADP
ftr-451	1074	15	recovery	recovery	NOUN
ftr-451	1074	16	)	)	PUNCT
ftr-451	1074	17	,	,	PUNCT
ftr-451	1074	18	the	the	DET
ftr-451	1074	19	re	re	NOUN
ftr-451	1074	20	-	-	NOUN
ftr-451	1074	21	acquisition	acquisition	NOUN
ftr-451	1074	22	should	should	AUX
ftr-451	1074	23	not	not	PART
ftr-451	1074	24	be	be	AUX
ftr-451	1074	25	treated	treat	VERB
ftr-451	1074	26	as	as	ADP
ftr-451	1074	27	a	a	DET
ftr-451	1074	28	realization	realization	NOUN
ftr-451	1074	29	event	event	NOUN
ftr-451	1074	30	.	.	PUNCT
ftr-451	1075	1	in	in	ADP
ftr-451	1075	2	this	this	DET
ftr-451	1075	3	fashion	fashion	NOUN
ftr-451	1075	4	,	,	PUNCT
ftr-451	1075	5	the	the	DET
ftr-451	1075	6	original	original	ADJ
ftr-451	1075	7	owner	owner	NOUN
ftr-451	1075	8	’s	’s	PART
ftr-451	1075	9	tax176	tax176	PROPN
ftr-451	1075	10	treatment	treatment	NOUN
ftr-451	1075	11	will	will	AUX
ftr-451	1075	12	be	be	AUX
ftr-451	1075	13	the	the	DET
ftr-451	1075	14	same	same	ADJ
ftr-451	1075	15	as	as	SCONJ
ftr-451	1075	16	if	if	SCONJ
ftr-451	1075	17	the	the	DET
ftr-451	1075	18	item	item	NOUN
ftr-451	1075	19	had	have	AUX
ftr-451	1075	20	never	never	ADV
ftr-451	1075	21	been	be	AUX
ftr-451	1075	22	lost	lose	VERB
ftr-451	1075	23	.	.	PUNCT
ftr-451	1076	1	the	the	DET
ftr-451	1076	2	foregoing	forego	VERB
ftr-451	1076	3	analysis	analysis	NOUN
ftr-451	1076	4	answers	answer	VERB
ftr-451	1076	5	any	any	DET
ftr-451	1076	6	possible	possible	ADJ
ftr-451	1076	7	objection	objection	NOUN
ftr-451	1076	8	to	to	ADP
ftr-451	1076	9	the	the	DET
ftr-451	1076	10	effect	effect	NOUN
ftr-451	1076	11	that	that	SCONJ
ftr-451	1076	12	the	the	DET
ftr-451	1076	13	james	james	PROPN
ftr-451	1076	14	approach	approach	NOUN
ftr-451	1076	15	should	should	AUX
ftr-451	1076	16	be	be	AUX
ftr-451	1076	17	limited	limit	VERB
ftr-451	1076	18	to	to	ADP
ftr-451	1076	19	receipts	receipt	NOUN
ftr-451	1076	20	of	of	ADP
ftr-451	1076	21	cash	cash	NOUN
ftr-451	1076	22	(	(	PUNCT
ftr-451	1076	23	given	give	VERB
ftr-451	1076	24	that	that	SCONJ
ftr-451	1076	25	u.s	u.s	PROPN
ftr-451	1076	26	.	.	PROPN
ftr-451	1076	27	cash	cash	NOUN
ftr-451	1076	28	can	can	AUX
ftr-451	1076	29	have	have	AUX
ftr-451	1076	30	no	no	DET
ftr-451	1076	31	value	value	NOUN
ftr-451	1076	32	apart	apart	ADV
ftr-451	1076	33	from	from	ADP
ftr-451	1076	34	its	its	PRON
ftr-451	1076	35	face	face	NOUN
ftr-451	1076	36	amount	amount	NOUN
ftr-451	1076	37	)	)	PUNCT
ftr-451	1076	38	.	.	PUNCT
ftr-451	1077	1	in	in	ADP
ftr-451	1077	2	conclusion	conclusion	NOUN
ftr-451	1077	3	,	,	PUNCT
ftr-451	1077	4	the	the	DET
ftr-451	1077	5	“	"	PUNCT
ftr-451	1077	6	reduced	reduce	VERB
ftr-451	1077	7	to	to	ADP
ftr-451	1077	8	undisputed	undisputed	ADJ
ftr-451	1077	9	possession	possession	NOUN
ftr-451	1077	10	”	"	PUNCT
ftr-451	1077	11	language	language	NOUN
ftr-451	1077	12	in	in	ADP
ftr-451	1077	13	section	section	NOUN
ftr-451	1077	14	1.61	1.61	NUM
ftr-451	1077	15	-	-	SYM
ftr-451	1077	16	14	14	NUM
ftr-451	1077	17	should	should	AUX
ftr-451	1077	18	be	be	AUX
ftr-451	1077	19	strictly	strictly	ADV
ftr-451	1077	20	construed	construe	VERB
ftr-451	1077	21	against	against	ADP
ftr-451	1077	22	deferred	deferred	ADJ
ftr-451	1077	23	realization	realization	NOUN
ftr-451	1077	24	.	.	PUNCT
ftr-451	1078	1	the	the	DET
ftr-451	1078	2	key	key	NOUN
ftr-451	1078	3	is	be	AUX
ftr-451	1078	4	the	the	DET
ftr-451	1078	5	use	use	NOUN
ftr-451	1078	6	of	of	ADP
ftr-451	1078	7	the	the	DET
ftr-451	1078	8	word	word	NOUN
ftr-451	1078	9	“	"	PUNCT
ftr-451	1078	10	undisputed	undisputed	ADJ
ftr-451	1078	11	,	,	PUNCT
ftr-451	1078	12	”	"	PUNCT
ftr-451	1078	13	as	as	SCONJ
ftr-451	1078	14	opposed	oppose	VERB
ftr-451	1078	15	to	to	ADP
ftr-451	1078	16	“	"	PUNCT
ftr-451	1078	17	undisputable	undisputable	ADJ
ftr-451	1078	18	.	.	PUNCT
ftr-451	1078	19	”	"	PUNCT
ftr-451	1079	1	it	it	PRON
ftr-451	1079	2	is	be	AUX
ftr-451	1079	3	reasonable	reasonable	ADJ
ftr-451	1079	4	to	to	PART
ftr-451	1079	5	confine	confine	VERB
ftr-451	1079	6	deferred	deferred	ADJ
ftr-451	1079	7	realization	realization	NOUN
ftr-451	1079	8	to	to	ADP
ftr-451	1079	9	situations	situation	NOUN
ftr-451	1079	10	where	where	SCONJ
ftr-451	1079	11	an	an	DET
ftr-451	1079	12	actual	actual	ADJ
ftr-451	1079	13	dispute	dispute	NOUN
ftr-451	1079	14	is	be	AUX
ftr-451	1079	15	joined	join	VERB
ftr-451	1079	16	at	at	ADP
ftr-451	1079	17	(	(	PUNCT
ftr-451	1079	18	or	or	CCONJ
ftr-451	1079	19	shortly	shortly	ADV
ftr-451	1079	20	after	after	ADP
ftr-451	1079	21	)	)	PUNCT
ftr-451	1079	22	the	the	DET
ftr-451	1079	23	finder	finder	NOUN
ftr-451	1079	24	’s	’s	PART
ftr-451	1079	25	appropriation	appropriation	NOUN
ftr-451	1079	26	of	of	ADP
ftr-451	1079	27	the	the	DET
ftr-451	1079	28	item	item	NOUN
ftr-451	1079	29	,	,	PUNCT
ftr-451	1079	30	as	as	SCONJ
ftr-451	1079	31	opposed	oppose	VERB
ftr-451	1079	32	to	to	ADP
ftr-451	1079	33	the	the	DET
ftr-451	1079	34	indeterminate	indeterminate	ADJ
ftr-451	1079	35	realm	realm	NOUN
ftr-451	1079	36	of	of	ADP
ftr-451	1079	37	situations	situation	NOUN
ftr-451	1079	38	where	where	SCONJ
ftr-451	1079	39	a	a	DET
ftr-451	1079	40	dispute	dispute	NOUN
ftr-451	1079	41	(	(	PUNCT
ftr-451	1079	42	sooner	soon	ADV
ftr-451	1079	43	or	or	CCONJ
ftr-451	1079	44	later	later	ADV
ftr-451	1079	45	)	)	PUNCT
ftr-451	1079	46	is	be	AUX
ftr-451	1079	47	conceivable	conceivable	ADJ
ftr-451	1079	48	.	.	PUNCT
ftr-451	1080	1	possession	possession	NOUN
ftr-451	1080	2	should	should	AUX
ftr-451	1080	3	be	be	AUX
ftr-451	1080	4	viewed	view	VERB
ftr-451	1080	5	as	as	ADP
ftr-451	1080	6	being	be	AUX
ftr-451	1080	7	disputed	dispute	VERB
ftr-451	1080	8	only	only	ADV
ftr-451	1080	9	if	if	SCONJ
ftr-451	1080	10	the	the	DET
ftr-451	1080	11	finder	finder	NOUN
ftr-451	1080	12	:	:	PUNCT
ftr-451	1080	13	(	(	PUNCT
ftr-451	1080	14	1	1	X
ftr-451	1080	15	)	)	PUNCT
ftr-451	1080	16	turns	turn	VERB
ftr-451	1080	17	the	the	DET
ftr-451	1080	18	item	item	NOUN
ftr-451	1080	19	over	over	ADP
ftr-451	1080	20	to	to	ADP
ftr-451	1080	21	a	a	DET
ftr-451	1080	22	third	third	ADJ
ftr-451	1080	23	party	party	NOUN
ftr-451	1080	24	or	or	CCONJ
ftr-451	1080	25	the	the	DET
ftr-451	1080	26	state	state	NOUN
ftr-451	1080	27	,	,	PUNCT
ftr-451	1080	28	or	or	CCONJ
ftr-451	1080	29	(	(	PUNCT
ftr-451	1080	30	2	2	X
ftr-451	1080	31	)	)	PUNCT
ftr-451	1080	32	segregates	segregate	VERB
ftr-451	1080	33	the	the	DET
ftr-451	1080	34	item177	item177	PROPN
ftr-451	1080	35	173	173	NUM
ftr-451	1080	36	.	.	PUNCT
ftr-451	1081	1	thus	thus	ADV
ftr-451	1081	2	,	,	PUNCT
ftr-451	1081	3	if	if	SCONJ
ftr-451	1081	4	the	the	DET
ftr-451	1081	5	item	item	NOUN
ftr-451	1081	6	is	be	AUX
ftr-451	1081	7	worth	worth	ADJ
ftr-451	1081	8	$	$	SYM
ftr-451	1081	9	100x	100x	NUM
ftr-451	1081	10	when	when	SCONJ
ftr-451	1081	11	found	find	VERB
ftr-451	1081	12	,	,	PUNCT
ftr-451	1081	13	is	be	AUX
ftr-451	1081	14	held	hold	VERB
ftr-451	1081	15	by	by	ADP
ftr-451	1081	16	the	the	DET
ftr-451	1081	17	finder	finder	NOUN
ftr-451	1081	18	for	for	ADP
ftr-451	1081	19	personal	personal	ADJ
ftr-451	1081	20	use	use	NOUN
ftr-451	1081	21	,	,	PUNCT
ftr-451	1081	22	and	and	CCONJ
ftr-451	1081	23	is	be	AUX
ftr-451	1081	24	worth	worth	ADJ
ftr-451	1081	25	$	$	SYM
ftr-451	1081	26	85x	85x	NOUN
ftr-451	1081	27	when	when	SCONJ
ftr-451	1081	28	returned	return	VERB
ftr-451	1081	29	,	,	PUNCT
ftr-451	1081	30	the	the	DET
ftr-451	1081	31	finder	finder	NOUN
ftr-451	1081	32	would	would	AUX
ftr-451	1081	33	deduct	deduct	VERB
ftr-451	1081	34	$	$	SYM
ftr-451	1081	35	85x	85x	NOUN
ftr-451	1081	36	as	as	ADP
ftr-451	1081	37	an	an	DET
ftr-451	1081	38	ordinary	ordinary	ADJ
ftr-451	1081	39	loss	loss	NOUN
ftr-451	1081	40	upon	upon	SCONJ
ftr-451	1081	41	return	return	NOUN
ftr-451	1081	42	,	,	PUNCT
ftr-451	1081	43	but	but	CCONJ
ftr-451	1081	44	the	the	DET
ftr-451	1081	45	loss	loss	NOUN
ftr-451	1081	46	of	of	ADP
ftr-451	1081	47	$	$	SYM
ftr-451	1081	48	15x	15x	NOUN
ftr-451	1081	49	would	would	AUX
ftr-451	1081	50	not	not	PART
ftr-451	1081	51	be	be	AUX
ftr-451	1081	52	allowed	allow	VERB
ftr-451	1081	53	on	on	ADP
ftr-451	1081	54	the	the	DET
ftr-451	1081	55	ground	ground	NOUN
ftr-451	1081	56	that	that	SCONJ
ftr-451	1081	57	it	it	PRON
ftr-451	1081	58	represented	represent	VERB
ftr-451	1081	59	personal	personal	ADJ
ftr-451	1081	60	consumption	consumption	NOUN
ftr-451	1081	61	obtained	obtain	VERB
ftr-451	1081	62	by	by	ADP
ftr-451	1081	63	the	the	DET
ftr-451	1081	64	finder	finder	NOUN
ftr-451	1081	65	.	.	PUNCT
ftr-451	1082	1	cf	cf	NOUN
ftr-451	1082	2	.	.	PUNCT
ftr-451	1083	1	regs	regs	PROPN
ftr-451	1083	2	.	.	PUNCT
ftr-451	1084	1	§	§	PROPN
ftr-451	1084	2	1.165	1.165	NUM
ftr-451	1084	3	-	-	PUNCT
ftr-451	1084	4	7(b)(1	7(b)(1	NUM
ftr-451	1084	5	)	)	PUNCT
ftr-451	1084	6	.	.	PUNCT
ftr-451	1085	1	if	if	SCONJ
ftr-451	1085	2	the	the	DET
ftr-451	1085	3	item	item	NOUN
ftr-451	1085	4	is	be	AUX
ftr-451	1085	5	held	hold	VERB
ftr-451	1085	6	for	for	ADP
ftr-451	1085	7	investment	investment	NOUN
ftr-451	1085	8	,	,	PUNCT
ftr-451	1085	9	there	there	PRON
ftr-451	1085	10	would	would	AUX
ftr-451	1085	11	be	be	AUX
ftr-451	1085	12	an	an	DET
ftr-451	1085	13	ordinary	ordinary	ADJ
ftr-451	1085	14	loss	loss	NOUN
ftr-451	1085	15	of	of	ADP
ftr-451	1085	16	$	$	SYM
ftr-451	1085	17	100x	100x	NUM
ftr-451	1085	18	.	.	PUNCT
ftr-451	1086	1	if	if	SCONJ
ftr-451	1086	2	the	the	DET
ftr-451	1086	3	item	item	NOUN
ftr-451	1086	4	appreciated	appreciate	VERB
ftr-451	1086	5	to	to	ADP
ftr-451	1086	6	$	$	SYM
ftr-451	1086	7	127	127	NUM
ftr-451	1086	8	when	when	SCONJ
ftr-451	1086	9	returned	return	VERB
ftr-451	1086	10	,	,	PUNCT
ftr-451	1086	11	there	there	PRON
ftr-451	1086	12	would	would	AUX
ftr-451	1086	13	be	be	AUX
ftr-451	1086	14	also	also	ADV
ftr-451	1086	15	be	be	AUX
ftr-451	1086	16	an	an	DET
ftr-451	1086	17	ordinary	ordinary	ADJ
ftr-451	1086	18	loss	loss	NOUN
ftr-451	1086	19	deduction	deduction	NOUN
ftr-451	1086	20	of	of	ADP
ftr-451	1086	21	$	$	SYM
ftr-451	1086	22	100x	100x	NUM
ftr-451	1086	23	.	.	PUNCT
ftr-451	1087	1	174	174	NUM
ftr-451	1087	2	.	.	PUNCT
ftr-451	1088	1	see	see	VERB
ftr-451	1088	2	irc	irc	PROPN
ftr-451	1088	3	§	§	PROPN
ftr-451	1088	4	111	111	NUM
ftr-451	1088	5	.	.	PUNCT
ftr-451	1088	6	175	175	NUM
ftr-451	1088	7	.	.	PUNCT
ftr-451	1089	1	the	the	DET
ftr-451	1089	2	basis	basis	NOUN
ftr-451	1089	3	would	would	AUX
ftr-451	1089	4	presumably	presumably	ADV
ftr-451	1089	5	be	be	AUX
ftr-451	1089	6	fully	fully	ADV
ftr-451	1089	7	restored	restore	VERB
ftr-451	1089	8	even	even	ADV
ftr-451	1089	9	if	if	SCONJ
ftr-451	1089	10	all	all	PRON
ftr-451	1089	11	or	or	CCONJ
ftr-451	1089	12	a	a	DET
ftr-451	1089	13	part	part	NOUN
ftr-451	1089	14	of	of	ADP
ftr-451	1089	15	the	the	DET
ftr-451	1089	16	original	original	ADJ
ftr-451	1089	17	deduction	deduction	NOUN
ftr-451	1089	18	had	have	AUX
ftr-451	1089	19	been	be	AUX
ftr-451	1089	20	disallowed	disallow	VERB
ftr-451	1089	21	,	,	PUNCT
ftr-451	1089	22	for	for	ADP
ftr-451	1089	23	example	example	NOUN
ftr-451	1089	24	,	,	PUNCT
ftr-451	1089	25	by	by	ADP
ftr-451	1089	26	irc	irc	PROPN
ftr-451	1089	27	§	§	PROPN
ftr-451	1089	28	165(h	165(h	PROPN
ftr-451	1089	29	)	)	PUNCT
ftr-451	1089	30	.	.	PUNCT
ftr-451	1090	1	see	see	VERB
ftr-451	1090	2	dobson	dobson	PROPN
ftr-451	1090	3	v.	v.	PROPN
ftr-451	1090	4	commissioner	commissioner	PROPN
ftr-451	1090	5	,	,	PUNCT
ftr-451	1090	6	320	320	NUM
ftr-451	1090	7	u.s	u.s	PROPN
ftr-451	1090	8	.	.	PROPN
ftr-451	1090	9	489	489	NUM
ftr-451	1090	10	(	(	PUNCT
ftr-451	1090	11	1943	1943	NUM
ftr-451	1090	12	)	)	PUNCT
ftr-451	1090	13	,	,	PUNCT
ftr-451	1090	14	reh’g	reh’g	NOUN
ftr-451	1090	15	denied	deny	VERB
ftr-451	1090	16	,	,	PUNCT
ftr-451	1090	17	321	321	NUM
ftr-451	1090	18	u.s	u.s	PROPN
ftr-451	1090	19	.	.	PROPN
ftr-451	1090	20	231	231	NUM
ftr-451	1090	21	(	(	PUNCT
ftr-451	1090	22	1944	1944	NUM
ftr-451	1090	23	)	)	PUNCT
ftr-451	1090	24	(	(	PUNCT
ftr-451	1090	25	basis	basis	NOUN
ftr-451	1090	26	in	in	ADP
ftr-451	1090	27	property	property	NOUN
ftr-451	1090	28	is	be	AUX
ftr-451	1090	29	not	not	PART
ftr-451	1090	30	lost	lose	VERB
ftr-451	1090	31	where	where	SCONJ
ftr-451	1090	32	loss	loss	NOUN
ftr-451	1090	33	deduction	deduction	NOUN
ftr-451	1090	34	failed	fail	VERB
ftr-451	1090	35	to	to	PART
ftr-451	1090	36	produce	produce	VERB
ftr-451	1090	37	a	a	DET
ftr-451	1090	38	tax	tax	NOUN
ftr-451	1090	39	benefit	benefit	NOUN
ftr-451	1090	40	)	)	PUNCT
ftr-451	1090	41	.	.	PUNCT
ftr-451	1091	1	176	176	NUM
ftr-451	1091	2	.	.	PUNCT
ftr-451	1092	1	cases	case	NOUN
ftr-451	1092	2	applying	apply	VERB
ftr-451	1092	3	the	the	DET
ftr-451	1092	4	tax	tax	NOUN
ftr-451	1092	5	benefit	benefit	NOUN
ftr-451	1092	6	rule	rule	NOUN
ftr-451	1092	7	to	to	ADP
ftr-451	1092	8	recoveries	recovery	NOUN
ftr-451	1092	9	of	of	ADP
ftr-451	1092	10	property	property	NOUN
ftr-451	1092	11	that	that	PRON
ftr-451	1092	12	were	be	AUX
ftr-451	1092	13	deducted	deduct	VERB
ftr-451	1092	14	under	under	ADP
ftr-451	1092	15	irc	irc	PROPN
ftr-451	1092	16	§	§	PROPN
ftr-451	1092	17	170	170	NUM
ftr-451	1092	18	support	support	NOUN
ftr-451	1092	19	this	this	DET
ftr-451	1092	20	approach	approach	NOUN
ftr-451	1092	21	.	.	PUNCT
ftr-451	1093	1	in	in	ADP
ftr-451	1093	2	that	that	DET
ftr-451	1093	3	context	context	NOUN
ftr-451	1093	4	,	,	PUNCT
ftr-451	1093	5	the	the	DET
ftr-451	1093	6	taxpayer	taxpayer	NOUN
ftr-451	1093	7	includes	include	VERB
ftr-451	1093	8	the	the	DET
ftr-451	1093	9	lesser	less	ADJ
ftr-451	1093	10	of	of	ADP
ftr-451	1093	11	the	the	DET
ftr-451	1093	12	property	property	NOUN
ftr-451	1093	13	’s	’s	PART
ftr-451	1093	14	fair	fair	ADJ
ftr-451	1093	15	market	market	NOUN
ftr-451	1093	16	value	value	NOUN
ftr-451	1093	17	when	when	SCONJ
ftr-451	1093	18	returned	return	VERB
ftr-451	1093	19	or	or	CCONJ
ftr-451	1093	20	the	the	DET
ftr-451	1093	21	amount	amount	NOUN
ftr-451	1093	22	,	,	PUNCT
ftr-451	1093	23	if	if	SCONJ
ftr-451	1093	24	any	any	PRON
ftr-451	1093	25	,	,	PUNCT
ftr-451	1093	26	of	of	ADP
ftr-451	1093	27	the	the	DET
ftr-451	1093	28	prior	prior	ADJ
ftr-451	1093	29	deduction	deduction	NOUN
ftr-451	1093	30	,	,	PUNCT
ftr-451	1093	31	with	with	ADP
ftr-451	1093	32	no	no	DET
ftr-451	1093	33	recognition	recognition	NOUN
ftr-451	1093	34	of	of	ADP
ftr-451	1093	35	gain	gain	NOUN
ftr-451	1093	36	(	(	PUNCT
ftr-451	1093	37	or	or	CCONJ
ftr-451	1093	38	loss	loss	NOUN
ftr-451	1093	39	)	)	PUNCT
ftr-451	1093	40	.	.	PUNCT
ftr-451	1094	1	see	see	VERB
ftr-451	1094	2	rosen	rosen	PROPN
ftr-451	1094	3	v.	v.	PROPN
ftr-451	1094	4	commissioner	commissioner	PROPN
ftr-451	1094	5	,	,	PUNCT
ftr-451	1094	6	611	611	NUM
ftr-451	1094	7	f.2d	f.2d	NOUN
ftr-451	1094	8	942	942	NUM
ftr-451	1094	9	(	(	PUNCT
ftr-451	1094	10	1	1	NUM
ftr-451	1094	11	cir.1980	cir.1980	NOUN
ftr-451	1094	12	)	)	PUNCT
ftr-451	1094	13	;	;	PUNCT
ftr-451	1094	14	alicest	alic	ADJ
ftr-451	1094	15	phelan	phelan	PROPN
ftr-451	1094	16	sullivan	sullivan	PROPN
ftr-451	1094	17	corp	corp	PROPN
ftr-451	1094	18	.	.	PROPN
ftr-451	1095	1	v.	v.	PROPN
ftr-451	1095	2	united	united	PROPN
ftr-451	1095	3	states	states	PROPN
ftr-451	1095	4	,	,	PUNCT
ftr-451	1095	5	381	381	NUM
ftr-451	1095	6	f.2d	f.2d	SYM
ftr-451	1095	7	399	399	NUM
ftr-451	1095	8	(	(	PUNCT
ftr-451	1095	9	ct.cl.1967	ct.cl.1967	PROPN
ftr-451	1095	10	)	)	PUNCT
ftr-451	1095	11	;	;	PUNCT
ftr-451	1095	12	885	885	NUM
ftr-451	1095	13	investment	investment	PROPN
ftr-451	1095	14	corp	corp	PROPN
ftr-451	1095	15	.	.	PROPN
ftr-451	1095	16	v.	v.	PROPN
ftr-451	1095	17	commissioner	commissioner	PROPN
ftr-451	1095	18	,	,	PUNCT
ftr-451	1095	19	95	95	NUM
ftr-451	1095	20	t.c	t.c	PROPN
ftr-451	1095	21	.	.	PROPN
ftr-451	1095	22	156	156	NUM
ftr-451	1095	23	(	(	PUNCT
ftr-451	1095	24	1990	1990	NUM
ftr-451	1095	25	)	)	PUNCT
ftr-451	1095	26	.	.	PUNCT
ftr-451	1096	1	177	177	NUM
ftr-451	1096	2	.	.	PUNCT
ftr-451	1097	1	cf	cf	X
ftr-451	1097	2	.	.	PUNCT
ftr-451	1098	1	united	united	PROPN
ftr-451	1098	2	states	states	PROPN
ftr-451	1098	3	v.	v.	ADP
ftr-451	1098	4	merrill	merrill	PROPN
ftr-451	1098	5	,	,	PUNCT
ftr-451	1098	6	211	211	NUM
ftr-451	1098	7	f.2d	f.2d	SYM
ftr-451	1098	8	297	297	NUM
ftr-451	1098	9	(	(	PUNCT
ftr-451	1098	10	9	9	NUM
ftr-451	1098	11	cir.1954	cir.1954	NOUN
ftr-451	1098	12	)	)	PUNCT
ftr-451	1098	13	(	(	PUNCT
ftr-451	1098	14	after	after	ADP
ftr-451	1098	15	discoveringth	discoveringth	NOUN
ftr-451	1098	16	mistake	mistake	NOUN
ftr-451	1098	17	,	,	PUNCT
ftr-451	1098	18	taxpayer	taxpayer	NOUN
ftr-451	1098	19	agreed	agree	VERB
ftr-451	1098	20	to	to	PART
ftr-451	1098	21	repay	repay	VERB
ftr-451	1098	22	funds	fund	NOUN
ftr-451	1098	23	and	and	CCONJ
ftr-451	1098	24	thereby	thereby	ADV
ftr-451	1098	25	avoided	avoid	VERB
ftr-451	1098	26	inclusion	inclusion	NOUN
ftr-451	1098	27	in	in	ADP
ftr-451	1098	28	gross	gross	ADJ
ftr-451	1098	29	income	income	NOUN
ftr-451	1098	30	)	)	PUNCT
ftr-451	1098	31	.	.	PUNCT
ftr-451	1099	1	but	but	CCONJ
ftr-451	1099	2	cf	cf	X
ftr-451	1099	3	.	.	PUNCT
ftr-451	1099	4	quinn	quinn	PROPN
ftr-451	1099	5	v.	v.	PROPN
ftr-451	1099	6	commissioner	commissioner	PROPN
ftr-451	1099	7	,	,	PUNCT
ftr-451	1099	8	524	524	NUM
ftr-451	1099	9	f.2d	f.2d	X
ftr-451	1099	10	617	617	NUM
ftr-451	1099	11	(	(	PUNCT
ftr-451	1099	12	7	7	NUM
ftr-451	1099	13	cir	cir	NOUN
ftr-451	1099	14	.	.	PUNCT
ftr-451	1099	15	1975	1975	NUM
ftr-451	1099	16	)	)	PUNCT
ftr-451	1100	1	(	(	PUNCT
ftr-451	1100	2	rejecting	reject	VERB
ftr-451	1100	3	merrill	merrill	NOUN
ftr-451	1100	4	)	)	PUNCT
ftr-451	1100	5	.	.	PUNCT
ftr-451	1101	1	merrill	merrill	NOUN
ftr-451	1101	2	is	be	AUX
ftr-451	1101	3	limited	limit	VERB
ftr-451	1101	4	toth	toth	PROPN
ftr-451	1101	5	“	"	PUNCT
ftr-451	1101	6	mistake	mistake	NOUN
ftr-451	1101	7	”	"	PUNCT
ftr-451	1101	8	cases	case	NOUN
ftr-451	1101	9	,	,	PUNCT
ftr-451	1101	10	and	and	CCONJ
ftr-451	1101	11	does	do	AUX
ftr-451	1101	12	not	not	PART
ftr-451	1101	13	apply	apply	VERB
ftr-451	1101	14	to	to	ADP
ftr-451	1101	15	embezzlement	embezzlement	NOUN
ftr-451	1101	16	and	and	CCONJ
ftr-451	1101	17	other	other	ADJ
ftr-451	1101	18	misappropriation	misappropriation	NOUN
ftr-451	1101	19	cases	case	NOUN
ftr-451	1101	20	.	.	PUNCT
ftr-451	1102	1	see	see	VERB
ftr-451	1102	2	,	,	PUNCT
ftr-451	1102	3	e.g.	e.g.	ADV
ftr-451	1102	4	,	,	PUNCT
ftr-451	1102	5	buff	buff	PROPN
ftr-451	1102	6	v.	v.	PROPN
ftr-451	1102	7	commissioner	commissioner	PROPN
ftr-451	1102	8	,	,	PUNCT
ftr-451	1102	9	496	496	NUM
ftr-451	1102	10	f.2d	f.2d	SYM
ftr-451	1102	11	847	847	NUM
ftr-451	1102	12	(	(	PUNCT
ftr-451	1102	13	2d	2d	NUM
ftr-451	1102	14	cir.1974	cir.1974	NUM
ftr-451	1102	15	)	)	PUNCT
ftr-451	1102	16	.	.	PUNCT
ftr-451	1103	1	724	724	NUM
ftr-451	1103	2	florida	florida	PROPN
ftr-451	1103	3	tax	tax	NOUN
ftr-451	1103	4	review	review	NOUN
ftr-451	1103	5	[	[	X
ftr-451	1103	6	vol	vol	NOUN
ftr-451	1103	7	.	.	PUNCT
ftr-451	1104	1	4:10	4:10	NUM
ftr-451	1104	2	(	(	PUNCT
ftr-451	1104	3	as	as	ADP
ftr-451	1104	4	in	in	ADP
ftr-451	1104	5	a	a	DET
ftr-451	1104	6	lost	lose	VERB
ftr-451	1104	7	-	-	PUNCT
ftr-451	1104	8	and	and	CCONJ
ftr-451	1104	9	-	-	PUNCT
ftr-451	1104	10	found	find	VERB
ftr-451	1104	11	department	department	NOUN
ftr-451	1104	12	)	)	PUNCT
ftr-451	1104	13	.	.	PUNCT
ftr-451	1105	1	short	short	ADJ
ftr-451	1105	2	-	-	PUNCT
ftr-451	1105	3	term	term	NOUN
ftr-451	1105	4	or	or	CCONJ
ftr-451	1105	5	half	half	ADV
ftr-451	1105	6	-	-	PUNCT
ftr-451	1105	7	hearted	hearted	ADJ
ftr-451	1105	8	action	action	NOUN
ftr-451	1105	9	,	,	PUNCT
ftr-451	1105	10	such178	such178	PROPN
ftr-451	1105	11	as	as	ADP
ftr-451	1105	12	posting	post	VERB
ftr-451	1105	13	notices	notice	NOUN
ftr-451	1105	14	on	on	ADP
ftr-451	1105	15	electric	electric	ADJ
ftr-451	1105	16	poles	pole	NOUN
ftr-451	1105	17	or	or	CCONJ
ftr-451	1105	18	advertising	advertising	NOUN
ftr-451	1105	19	in	in	ADP
ftr-451	1105	20	the	the	DET
ftr-451	1105	21	newspaper	newspaper	NOUN
ftr-451	1105	22	,	,	PUNCT
ftr-451	1105	23	should	should	AUX
ftr-451	1105	24	not	not	PART
ftr-451	1105	25	be	be	AUX
ftr-451	1105	26	sufficient	sufficient	ADJ
ftr-451	1105	27	to	to	PART
ftr-451	1105	28	negate	negate	VERB
ftr-451	1105	29	or	or	CCONJ
ftr-451	1105	30	defer	defer	VERB
ftr-451	1105	31	“	"	PUNCT
ftr-451	1105	32	undisputed	undisputed	ADJ
ftr-451	1105	33	possession	possession	NOUN
ftr-451	1105	34	,	,	PUNCT
ftr-451	1105	35	”	"	PUNCT
ftr-451	1105	36	unless	unless	SCONJ
ftr-451	1105	37	such	such	ADJ
ftr-451	1105	38	action179	action179	PROPN
ftr-451	1105	39	results	result	VERB
ftr-451	1105	40	in	in	ADP
ftr-451	1105	41	the	the	DET
ftr-451	1105	42	prompt	prompt	ADJ
ftr-451	1105	43	return	return	NOUN
ftr-451	1105	44	of	of	ADP
ftr-451	1105	45	the	the	DET
ftr-451	1105	46	item	item	NOUN
ftr-451	1105	47	to	to	ADP
ftr-451	1105	48	the	the	DET
ftr-451	1105	49	original	original	ADJ
ftr-451	1105	50	owner	owner	NOUN
ftr-451	1105	51	.	.	PUNCT
ftr-451	1106	1	at	at	ADP
ftr-451	1106	2	a	a	DET
ftr-451	1106	3	more	more	ADV
ftr-451	1106	4	abstract	abstract	ADJ
ftr-451	1106	5	level	level	NOUN
ftr-451	1106	6	,	,	PUNCT
ftr-451	1106	7	the	the	DET
ftr-451	1106	8	foregoing	forego	VERB
ftr-451	1106	9	analysis	analysis	NOUN
ftr-451	1106	10	suggests	suggest	VERB
ftr-451	1106	11	that	that	SCONJ
ftr-451	1106	12	“	"	PUNCT
ftr-451	1106	13	lack	lack	NOUN
ftr-451	1106	14	of	of	ADP
ftr-451	1106	15	dominion	dominion	NOUN
ftr-451	1106	16	and	and	CCONJ
ftr-451	1106	17	control	control	NOUN
ftr-451	1106	18	,	,	PUNCT
ftr-451	1106	19	”	"	PUNCT
ftr-451	1106	20	as	as	ADP
ftr-451	1106	21	when	when	SCONJ
ftr-451	1106	22	an	an	DET
ftr-451	1106	23	object	object	NOUN
ftr-451	1106	24	is	be	AUX
ftr-451	1106	25	disclaimed	disclaim	VERB
ftr-451	1106	26	or	or	CCONJ
ftr-451	1106	27	returned	return	VERB
ftr-451	1106	28	,	,	PUNCT
ftr-451	1106	29	can	can	AUX
ftr-451	1106	30	directly	directly	ADV
ftr-451	1106	31	indicate	indicate	VERB
ftr-451	1106	32	non	non	ADJ
ftr-451	1106	33	-	-	NOUN
ftr-451	1106	34	income	income	NOUN
ftr-451	1106	35	,	,	PUNCT
ftr-451	1106	36	or	or	CCONJ
ftr-451	1106	37	it	it	PRON
ftr-451	1106	38	can	can	AUX
ftr-451	1106	39	indicate	indicate	VERB
ftr-451	1106	40	lack	lack	NOUN
ftr-451	1106	41	of	of	ADP
ftr-451	1106	42	current	current	ADJ
ftr-451	1106	43	“	"	PUNCT
ftr-451	1106	44	realization	realization	NOUN
ftr-451	1106	45	,	,	PUNCT
ftr-451	1106	46	”	"	PUNCT
ftr-451	1106	47	i.e.	i.e.	X
ftr-451	1106	48	,	,	PUNCT
ftr-451	1106	49	where	where	SCONJ
ftr-451	1106	50	the	the	DET
ftr-451	1106	51	circumstances	circumstance	NOUN
ftr-451	1106	52	denoting	denote	VERB
ftr-451	1106	53	lack	lack	NOUN
ftr-451	1106	54	of	of	ADP
ftr-451	1106	55	dominion	dominion	NOUN
ftr-451	1106	56	and	and	CCONJ
ftr-451	1106	57	control	control	NOUN
ftr-451	1106	58	may	may	AUX
ftr-451	1106	59	be	be	AUX
ftr-451	1106	60	only	only	ADV
ftr-451	1106	61	“	"	PUNCT
ftr-451	1106	62	temporary	temporary	ADJ
ftr-451	1106	63	.	.	PUNCT
ftr-451	1106	64	”	"	PUNCT
ftr-451	1107	1	since	since	SCONJ
ftr-451	1107	2	the	the	DET
ftr-451	1107	3	realization	realization	NOUN
ftr-451	1107	4	-	-	PUNCT
ftr-451	1107	5	of	of	ADP
ftr-451	1107	6	-	-	PUNCT
ftr-451	1107	7	income	income	NOUN
ftr-451	1107	8	principle	principle	NOUN
ftr-451	1107	9	potentially	potentially	ADV
ftr-451	1107	10	applies	apply	VERB
ftr-451	1107	11	to	to	ADP
ftr-451	1107	12	all	all	DET
ftr-451	1107	13	(	(	PUNCT
ftr-451	1107	14	inkind	inkind	ADJ
ftr-451	1107	15	)	)	PUNCT
ftr-451	1107	16	gross	gross	ADJ
ftr-451	1107	17	income	income	NOUN
ftr-451	1107	18	items	item	NOUN
ftr-451	1107	19	,	,	PUNCT
ftr-451	1107	20	and	and	CCONJ
ftr-451	1107	21	since	since	SCONJ
ftr-451	1107	22	the	the	DET
ftr-451	1107	23	realization	realization	NOUN
ftr-451	1107	24	-	-	PUNCT
ftr-451	1107	25	of	of	ADP
ftr-451	1107	26	-	-	PUNCT
ftr-451	1107	27	income	income	NOUN
ftr-451	1107	28	principle	principle	NOUN
ftr-451	1107	29	is180	is180	NOUN
ftr-451	1107	30	(	(	PUNCT
ftr-451	1107	31	inartistically	inartistically	ADV
ftr-451	1107	32	)	)	PUNCT
ftr-451	1107	33	acknowledged	acknowledge	VERB
ftr-451	1107	34	in	in	ADP
ftr-451	1107	35	the	the	DET
ftr-451	1107	36	“	"	PUNCT
ftr-451	1107	37	reduced	reduce	VERB
ftr-451	1107	38	to	to	ADP
ftr-451	1107	39	undisputed	undisputed	ADJ
ftr-451	1107	40	possession	possession	NOUN
ftr-451	1107	41	”	"	PUNCT
ftr-451	1107	42	language	language	NOUN
ftr-451	1107	43	of	of	ADP
ftr-451	1107	44	section	section	NOUN
ftr-451	1107	45	1.61	1.61	NUM
ftr-451	1107	46	-	-	SYM
ftr-451	1107	47	14	14	NUM
ftr-451	1107	48	,	,	PUNCT
ftr-451	1107	49	there	there	PRON
ftr-451	1107	50	is	be	VERB
ftr-451	1107	51	every	every	DET
ftr-451	1107	52	reason	reason	NOUN
ftr-451	1107	53	to	to	PART
ftr-451	1107	54	view	view	VERB
ftr-451	1107	55	section	section	NOUN
ftr-451	1107	56	1.61	1.61	NUM
ftr-451	1107	57	-	-	SYM
ftr-451	1107	58	14	14	NUM
ftr-451	1107	59	as	as	ADP
ftr-451	1107	60	illustrative	illustrative	ADJ
ftr-451	1107	61	only	only	ADV
ftr-451	1107	62	.	.	PUNCT
ftr-451	1108	1	indeed	indeed	ADV
ftr-451	1108	2	,	,	PUNCT
ftr-451	1108	3	section	section	NOUN
ftr-451	1108	4	1.61	1.61	NUM
ftr-451	1108	5	-	-	SYM
ftr-451	1108	6	14	14	NUM
ftr-451	1108	7	by	by	ADP
ftr-451	1108	8	its	its	PRON
ftr-451	1108	9	terms	term	NOUN
ftr-451	1108	10	only	only	ADV
ftr-451	1108	11	purports	purport	VERB
ftr-451	1108	12	to	to	PART
ftr-451	1108	13	be	be	AUX
ftr-451	1108	14	illustrative	illustrative	ADJ
ftr-451	1108	15	.	.	PUNCT
ftr-451	1109	1	therefore	therefore	ADV
ftr-451	1109	2	,	,	PUNCT
ftr-451	1109	3	no	no	DET
ftr-451	1109	4	particular	particular	ADJ
ftr-451	1109	5	weight	weight	NOUN
ftr-451	1109	6	should	should	AUX
ftr-451	1109	7	be	be	AUX
ftr-451	1109	8	placed	place	VERB
ftr-451	1109	9	upon	upon	SCONJ
ftr-451	1109	10	the	the	DET
ftr-451	1109	11	term	term	NOUN
ftr-451	1109	12	“	"	PUNCT
ftr-451	1109	13	treasure	treasure	NOUN
ftr-451	1109	14	trove	trove	NOUN
ftr-451	1109	15	.	.	PUNCT
ftr-451	1109	16	”	"	PUNCT
ftr-451	1110	1	d.	d.	PROPN
ftr-451	1110	2	home	home	NOUN
ftr-451	1110	3	-	-	PUNCT
ftr-451	1110	4	run	run	NOUN
ftr-451	1110	5	baseballs	baseball	NOUN
ftr-451	1110	6	to	to	PART
ftr-451	1110	7	apply	apply	VERB
ftr-451	1110	8	the	the	DET
ftr-451	1110	9	foregoing	forego	VERB
ftr-451	1110	10	analysis	analysis	NOUN
ftr-451	1110	11	to	to	ADP
ftr-451	1110	12	record	record	NOUN
ftr-451	1110	13	-	-	PUNCT
ftr-451	1110	14	setting	set	VERB
ftr-451	1110	15	baseballs	baseball	NOUN
ftr-451	1110	16	chased	chase	VERB
ftr-451	1110	17	down	down	ADP
ftr-451	1110	18	by	by	ADP
ftr-451	1110	19	fans	fan	NOUN
ftr-451	1110	20	results	result	NOUN
ftr-451	1110	21	in	in	ADP
ftr-451	1110	22	the	the	DET
ftr-451	1110	23	conclusion	conclusion	NOUN
ftr-451	1110	24	that	that	SCONJ
ftr-451	1110	25	the	the	DET
ftr-451	1110	26	baseballs	baseball	NOUN
ftr-451	1110	27	would	would	AUX
ftr-451	1110	28	be	be	AUX
ftr-451	1110	29	current	current	ADJ
ftr-451	1110	30	gross	gross	ADJ
ftr-451	1110	31	income	income	NOUN
ftr-451	1110	32	,	,	PUNCT
ftr-451	1110	33	as	as	SCONJ
ftr-451	1110	34	it	it	PRON
ftr-451	1110	35	appears	appear	VERB
ftr-451	1110	36	that	that	SCONJ
ftr-451	1110	37	no	no	DET
ftr-451	1110	38	person	person	NOUN
ftr-451	1110	39	or	or	CCONJ
ftr-451	1110	40	entity	entity	NOUN
ftr-451	1110	41	(	(	PUNCT
ftr-451	1110	42	other	other	ADJ
ftr-451	1110	43	than	than	ADP
ftr-451	1110	44	the	the	DET
ftr-451	1110	45	finder	finder	NOUN
ftr-451	1110	46	)	)	PUNCT
ftr-451	1110	47	has	have	VERB
ftr-451	1110	48	a	a	DET
ftr-451	1110	49	legal	legal	ADJ
ftr-451	1110	50	claim	claim	NOUN
ftr-451	1110	51	to	to	ADP
ftr-451	1110	52	the	the	DET
ftr-451	1110	53	balls	ball	NOUN
ftr-451	1110	54	that	that	PRON
ftr-451	1110	55	would	would	AUX
ftr-451	1110	56	preclude	preclude	VERB
ftr-451	1110	57	current	current	ADJ
ftr-451	1110	58	realization	realization	NOUN
ftr-451	1110	59	under	under	ADP
ftr-451	1110	60	the	the	DET
ftr-451	1110	61	section	section	NOUN
ftr-451	1110	62	1.6114	1.6114	NUM
ftr-451	1110	63	or	or	CCONJ
ftr-451	1110	64	general	general	ADJ
ftr-451	1110	65	tax	tax	NOUN
ftr-451	1110	66	principles	principle	NOUN
ftr-451	1110	67	.	.	PUNCT
ftr-451	1111	1	the	the	DET
ftr-451	1111	2	item	item	NOUN
ftr-451	1111	3	should	should	AUX
ftr-451	1111	4	be	be	AUX
ftr-451	1111	5	deemed	deem	VERB
ftr-451	1111	6	realized	realize	VERB
ftr-451	1111	7	unless	unless	SCONJ
ftr-451	1111	8	it	it	PRON
ftr-451	1111	9	is	be	AUX
ftr-451	1111	10	disclaimed	disclaim	VERB
ftr-451	1111	11	within	within	ADP
ftr-451	1111	12	a	a	DET
ftr-451	1111	13	reasonably	reasonably	ADV
ftr-451	1111	14	short	short	ADJ
ftr-451	1111	15	period	period	NOUN
ftr-451	1111	16	of	of	ADP
ftr-451	1111	17	time	time	NOUN
ftr-451	1111	18	.	.	PUNCT
ftr-451	1112	1	the	the	DET
ftr-451	1112	2	concept	concept	NOUN
ftr-451	1112	3	of	of	ADP
ftr-451	1112	4	disclaimer	disclaimer	NOUN
ftr-451	1112	5	can	can	AUX
ftr-451	1112	6	be	be	AUX
ftr-451	1112	7	applied	apply	VERB
ftr-451	1112	8	flexibly	flexibly	ADV
ftr-451	1112	9	in	in	ADP
ftr-451	1112	10	this	this	DET
ftr-451	1112	11	context	context	NOUN
ftr-451	1112	12	to	to	PART
ftr-451	1112	13	allow	allow	VERB
ftr-451	1112	14	the	the	DET
ftr-451	1112	15	ball	ball	NOUN
ftr-451	1112	16	to	to	PART
ftr-451	1112	17	be	be	AUX
ftr-451	1112	18	“	"	PUNCT
ftr-451	1112	19	returned	return	VERB
ftr-451	1112	20	”	"	PUNCT
ftr-451	1112	21	to	to	ADP
ftr-451	1112	22	the	the	DET
ftr-451	1112	23	home	home	NOUN
ftr-451	1112	24	team	team	NOUN
ftr-451	1112	25	,	,	PUNCT
ftr-451	1112	26	the	the	DET
ftr-451	1112	27	league	league	NOUN
ftr-451	1112	28	,	,	PUNCT
ftr-451	1112	29	an	an	DET
ftr-451	1112	30	organization	organization	NOUN
ftr-451	1112	31	affiliated	affiliate	VERB
ftr-451	1112	32	with	with	ADP
ftr-451	1112	33	the	the	DET
ftr-451	1112	34	league	league	NOUN
ftr-451	1112	35	(	(	PUNCT
ftr-451	1112	36	such	such	ADJ
ftr-451	1112	37	as	as	ADP
ftr-451	1112	38	the	the	DET
ftr-451	1112	39	baseball	baseball	NOUN
ftr-451	1112	40	hall	hall	NOUN
ftr-451	1112	41	of	of	ADP
ftr-451	1112	42	fame	fame	NOUN
ftr-451	1112	43	)	)	PUNCT
ftr-451	1112	44	,	,	PUNCT
ftr-451	1112	45	and	and	CCONJ
ftr-451	1112	46	(	(	PUNCT
ftr-451	1112	47	more	more	ADV
ftr-451	1112	48	debatably	debatably	ADV
ftr-451	1112	49	)	)	PUNCT
ftr-451	1112	50	the	the	DET
ftr-451	1112	51	player	player	NOUN
ftr-451	1112	52	hitting	hit	VERB
ftr-451	1112	53	the	the	DET
ftr-451	1112	54	ball	ball	NOUN
ftr-451	1112	55	.	.	PUNCT
ftr-451	1113	1	181	181	NUM
ftr-451	1113	2	an	an	DET
ftr-451	1113	3	argument	argument	NOUN
ftr-451	1113	4	for	for	ADP
ftr-451	1113	5	“	"	PUNCT
ftr-451	1113	6	nonrealization	nonrealization	NOUN
ftr-451	1113	7	”	"	PUNCT
ftr-451	1113	8	unique	unique	ADJ
ftr-451	1113	9	to	to	ADP
ftr-451	1113	10	the	the	DET
ftr-451	1113	11	home	home	NOUN
ftr-451	1113	12	-	-	PUNCT
ftr-451	1113	13	run	run	VERB
ftr-451	1113	14	-	-	PUNCT
ftr-451	1113	15	baseball	baseball	NOUN
ftr-451	1113	16	situation	situation	NOUN
ftr-451	1113	17	might	might	AUX
ftr-451	1113	18	be	be	AUX
ftr-451	1113	19	that	that	SCONJ
ftr-451	1113	20	the	the	DET
ftr-451	1113	21	value	value	NOUN
ftr-451	1113	22	of	of	ADP
ftr-451	1113	23	any	any	DET
ftr-451	1113	24	record	record	NOUN
ftr-451	1113	25	-	-	PUNCT
ftr-451	1113	26	setting	set	VERB
ftr-451	1113	27	object	object	NOUN
ftr-451	1113	28	can	can	AUX
ftr-451	1113	29	not	not	PART
ftr-451	1113	30	be	be	AUX
ftr-451	1113	31	178	178	NUM
ftr-451	1113	32	.	.	PUNCT
ftr-451	1114	1	cf	cf	NOUN
ftr-451	1114	2	.	.	PUNCT
ftr-451	1115	1	miele	miele	PROPN
ftr-451	1115	2	v.	v.	PROPN
ftr-451	1115	3	commissioner	commissioner	PROPN
ftr-451	1115	4	,	,	PUNCT
ftr-451	1115	5	72	72	NUM
ftr-451	1115	6	t.c	t.c	NOUN
ftr-451	1115	7	.	.	PROPN
ftr-451	1115	8	284	284	NUM
ftr-451	1115	9	(	(	PUNCT
ftr-451	1115	10	1979	1979	NUM
ftr-451	1115	11	)	)	PUNCT
ftr-451	1115	12	(	(	PUNCT
ftr-451	1115	13	segregation	segregation	NOUN
ftr-451	1115	14	of	of	ADP
ftr-451	1115	15	prepaid	prepaid	ADJ
ftr-451	1115	16	fees	fee	NOUN
ftr-451	1115	17	into	into	ADP
ftr-451	1115	18	restricted	restricted	ADJ
ftr-451	1115	19	account	account	NOUN
ftr-451	1115	20	)	)	PUNCT
ftr-451	1115	21	.	.	PUNCT
ftr-451	1116	1	179	179	NUM
ftr-451	1116	2	.	.	PUNCT
ftr-451	1117	1	generally	generally	ADV
ftr-451	1117	2	,	,	PUNCT
ftr-451	1117	3	the	the	DET
ftr-451	1117	4	case	case	NOUN
ftr-451	1117	5	law	law	NOUN
ftr-451	1117	6	takes	take	VERB
ftr-451	1117	7	a	a	DET
ftr-451	1117	8	very	very	ADV
ftr-451	1117	9	hard	hard	ADJ
ftr-451	1117	10	line	line	NOUN
ftr-451	1117	11	against	against	ADP
ftr-451	1117	12	attempts	attempt	NOUN
ftr-451	1117	13	by	by	ADP
ftr-451	1117	14	embezzlers	embezzler	NOUN
ftr-451	1117	15	and	and	CCONJ
ftr-451	1117	16	thiefs	thief	NOUN
ftr-451	1117	17	to	to	PART
ftr-451	1117	18	avoid	avoid	VERB
ftr-451	1117	19	james	james	PROPN
ftr-451	1117	20	-	-	PUNCT
ftr-451	1117	21	type	type	NOUN
ftr-451	1117	22	income	income	NOUN
ftr-451	1117	23	(	(	PUNCT
ftr-451	1117	24	by	by	ADP
ftr-451	1117	25	,	,	PUNCT
ftr-451	1117	26	for	for	ADP
ftr-451	1117	27	example	example	NOUN
ftr-451	1117	28	,	,	PUNCT
ftr-451	1117	29	agreements	agreement	NOUN
ftr-451	1117	30	to	to	PART
ftr-451	1117	31	return	return	VERB
ftr-451	1117	32	the	the	DET
ftr-451	1117	33	item	item	NOUN
ftr-451	1117	34	or	or	CCONJ
ftr-451	1117	35	actually	actually	ADV
ftr-451	1117	36	returning	return	VERB
ftr-451	1117	37	the	the	DET
ftr-451	1117	38	item	item	NOUN
ftr-451	1117	39	during	during	ADP
ftr-451	1117	40	the	the	DET
ftr-451	1117	41	same	same	ADJ
ftr-451	1117	42	taxable	taxable	ADJ
ftr-451	1117	43	year	year	NOUN
ftr-451	1117	44	)	)	PUNCT
ftr-451	1117	45	.	.	PUNCT
ftr-451	1118	1	e.g.	e.g.	ADV
ftr-451	1118	2	,	,	PUNCT
ftr-451	1118	3	buff	buff	PROPN
ftr-451	1118	4	v.	v.	PROPN
ftr-451	1118	5	united	united	PROPN
ftr-451	1118	6	states	states	PROPN
ftr-451	1118	7	,	,	PUNCT
ftr-451	1118	8	496	496	NUM
ftr-451	1118	9	f.2d	f.2d	SYM
ftr-451	1118	10	847	847	NUM
ftr-451	1118	11	(	(	PUNCT
ftr-451	1118	12	2nd	2nd	NOUN
ftr-451	1118	13	cir.1974	cir.1974	NUM
ftr-451	1118	14	)	)	PUNCT
ftr-451	1118	15	(	(	PUNCT
ftr-451	1118	16	confession	confession	NOUN
ftr-451	1118	17	of	of	ADP
ftr-451	1118	18	judgment	judgment	NOUN
ftr-451	1118	19	)	)	PUNCT
ftr-451	1118	20	;	;	PUNCT
ftr-451	1118	21	estate	estate	NOUN
ftr-451	1118	22	of	of	ADP
ftr-451	1118	23	sympson	sympson	NOUN
ftr-451	1118	24	v.	v.	ADP
ftr-451	1118	25	commissioner	commissioner	NOUN
ftr-451	1118	26	.	.	PUNCT
ftr-451	1118	27	1994	1994	NUM
ftr-451	1119	1	ria	ria	PROPN
ftr-451	1119	2	t.c	t.c	PROPN
ftr-451	1119	3	.	.	PROPN
ftr-451	1119	4	memo	memo	PROPN
ftr-451	1119	5	¶	¶	PROPN
ftr-451	1119	6	94,002	94,002	NUM
ftr-451	1119	7	(	(	PUNCT
ftr-451	1119	8	renouncing	renounce	VERB
ftr-451	1119	9	claim	claim	NOUN
ftr-451	1119	10	to	to	ADP
ftr-451	1119	11	item	item	NOUN
ftr-451	1119	12	)	)	PUNCT
ftr-451	1119	13	,	,	PUNCT
ftr-451	1119	14	aff’d	aff’d	VERB
ftr-451	1119	15	95	95	NUM
ftr-451	1119	16	-	-	SYM
ftr-451	1119	17	1	1	NUM
ftr-451	1119	18	t.c	t.c	PROPN
ftr-451	1119	19	.	.	PROPN
ftr-451	1119	20	¶	¶	PROPN
ftr-451	1119	21	50,276	50,276	NUM
ftr-451	1119	22	(	(	PUNCT
ftr-451	1119	23	unpublished	unpublished	ADJ
ftr-451	1119	24	opinion	opinion	NOUN
ftr-451	1119	25	,	,	PUNCT
ftr-451	1119	26	10th	10th	NOUN
ftr-451	1119	27	cir.1995	cir.1995	PROPN
ftr-451	1119	28	)	)	PUNCT
ftr-451	1119	29	;	;	PUNCT
ftr-451	1119	30	taylor	taylor	PROPN
ftr-451	1119	31	v.	v.	PROPN
ftr-451	1119	32	commissioner	commissioner	PROPN
ftr-451	1119	33	,	,	PUNCT
ftr-451	1119	34	1997	1997	NUM
ftr-451	1119	35	ria	ria	PROPN
ftr-451	1119	36	t.c	t.c	PROPN
ftr-451	1119	37	.	.	PROPN
ftr-451	1119	38	memo	memo	PROPN
ftr-451	1119	39	¶	¶	PROPN
ftr-451	1119	40	97	97	NUM
ftr-451	1119	41	,	,	PUNCT
ftr-451	1119	42	513	513	NUM
ftr-451	1119	43	.	.	PUNCT
ftr-451	1120	1	compare	compare	VERB
ftr-451	1120	2	gilbert	gilbert	PROPN
ftr-451	1120	3	v.	v.	PROPN
ftr-451	1120	4	commissioner	commissioner	PROPN
ftr-451	1120	5	,	,	PUNCT
ftr-451	1120	6	552	552	NUM
ftr-451	1120	7	f.2d	f.2d	SYM
ftr-451	1120	8	478	478	NUM
ftr-451	1120	9	(	(	PUNCT
ftr-451	1120	10	2d	2d	NUM
ftr-451	1120	11	cir.1977	cir.1977	NOUN
ftr-451	1120	12	)	)	PUNCT
ftr-451	1120	13	(	(	PUNCT
ftr-451	1120	14	contemporaneous	contemporaneous	ADJ
ftr-451	1120	15	intent	intent	NOUN
ftr-451	1120	16	to	to	PART
ftr-451	1120	17	repay	repay	VERB
ftr-451	1120	18	avoids	avoid	NOUN
ftr-451	1120	19	james	jame	NOUN
ftr-451	1120	20	)	)	PUNCT
ftr-451	1120	21	;	;	PUNCT
ftr-451	1120	22	united	united	PROPN
ftr-451	1120	23	states	states	PROPN
ftr-451	1120	24	v.	v.	ADP
ftr-451	1120	25	merrill	merrill	PROPN
ftr-451	1120	26	,	,	PUNCT
ftr-451	1120	27	211	211	NUM
ftr-451	1120	28	f.2d	f.2d	SYM
ftr-451	1120	29	297	297	NUM
ftr-451	1120	30	(	(	PUNCT
ftr-451	1120	31	9	9	NUM
ftr-451	1120	32	cir	cir	NOUN
ftr-451	1120	33	.	.	PUNCT
ftr-451	1120	34	1954	1954	NUM
ftr-451	1120	35	)	)	PUNCT
ftr-451	1121	1	(	(	PUNCT
ftr-451	1121	2	good	good	ADJ
ftr-451	1121	3	faith	faith	NOUN
ftr-451	1121	4	mistake	mistake	NOUN
ftr-451	1121	5	)	)	PUNCT
ftr-451	1121	6	;	;	PUNCT
ftr-451	1121	7	gaddy	gaddy	PROPN
ftr-451	1121	8	v.th	v.th	PROPN
ftr-451	1121	9	commissioner	commissioner	NOUN
ftr-451	1121	10	,	,	PUNCT
ftr-451	1121	11	38	38	NUM
ftr-451	1121	12	t.c	t.c	PROPN
ftr-451	1121	13	.	.	PROPN
ftr-451	1121	14	943	943	NUM
ftr-451	1121	15	(	(	PUNCT
ftr-451	1121	16	1962	1962	NUM
ftr-451	1121	17	)	)	PUNCT
ftr-451	1121	18	(	(	PUNCT
ftr-451	1121	19	immediate	immediate	ADJ
ftr-451	1121	20	agreement	agreement	NOUN
ftr-451	1121	21	to	to	PART
ftr-451	1121	22	restore	restore	VERB
ftr-451	1121	23	excessive	excessive	ADJ
ftr-451	1121	24	rent	rent	NOUN
ftr-451	1121	25	)	)	PUNCT
ftr-451	1121	26	.	.	PUNCT
ftr-451	1122	1	180	180	NUM
ftr-451	1122	2	.	.	PUNCT
ftr-451	1123	1	see	see	VERB
ftr-451	1123	2	regs	reg	NOUN
ftr-451	1123	3	.	.	PUNCT
ftr-451	1124	1	§	§	PROPN
ftr-451	1124	2	1.61(a)(1	1.61(a)(1	NUM
ftr-451	1124	3	)	)	PUNCT
ftr-451	1124	4	;	;	PUNCT
ftr-451	1124	5	commissioner	commissioner	NOUN
ftr-451	1124	6	v.	v.	PROPN
ftr-451	1124	7	glenshaw	glenshaw	PROPN
ftr-451	1124	8	glass	glass	NOUN
ftr-451	1124	9	,	,	PUNCT
ftr-451	1124	10	supra	supra	PROPN
ftr-451	1124	11	note	note	NOUN
ftr-451	1124	12	6	6	NUM
ftr-451	1124	13	.	.	SYM
ftr-451	1124	14	181	181	NUM
ftr-451	1124	15	.	.	PUNCT
ftr-451	1125	1	the	the	DET
ftr-451	1125	2	irs	irs	PROPN
ftr-451	1125	3	took	take	VERB
ftr-451	1125	4	precisely	precisely	ADV
ftr-451	1125	5	this	this	DET
ftr-451	1125	6	position	position	NOUN
ftr-451	1125	7	in	in	ADP
ftr-451	1125	8	ir	ir	PROPN
ftr-451	1125	9	news	news	NOUN
ftr-451	1125	10	release	release	NOUN
ftr-451	1125	11	98	98	NUM
ftr-451	1125	12	-	-	SYM
ftr-451	1125	13	56	56	NUM
ftr-451	1125	14	,	,	PUNCT
ftr-451	1125	15	16	16	NUM
ftr-451	1125	16	stand	stand	NOUN
ftr-451	1125	17	.	.	PUNCT
ftr-451	1126	1	fed	fed	PROPN
ftr-451	1126	2	.	.	PUNCT
ftr-451	1127	1	tax	tax	PROPN
ftr-451	1127	2	rep	rep	PROPN
ftr-451	1127	3	.	.	PROPN
ftr-451	1127	4	(	(	PUNCT
ftr-451	1127	5	cch	cch	PROPN
ftr-451	1127	6	)	)	PUNCT
ftr-451	1127	7	¶	¶	PROPN
ftr-451	1127	8	46,532	46,532	NUM
ftr-451	1127	9	.	.	PUNCT
ftr-451	1128	1	see	see	VERB
ftr-451	1128	2	comment	comment	NOUN
ftr-451	1128	3	,	,	PUNCT
ftr-451	1128	4	the	the	DET
ftr-451	1128	5	tax	tax	NOUN
ftr-451	1128	6	implications	implication	NOUN
ftr-451	1128	7	of	of	ADP
ftr-451	1128	8	catching	catch	VERB
ftr-451	1128	9	mark	mark	PROPN
ftr-451	1128	10	mcgwire	mcgwire	PROPN
ftr-451	1128	11	’s	’s	PART
ftr-451	1128	12	62	62	NUM
ftr-451	1128	13	home	home	NOUN
ftr-451	1128	14	run	run	NOUN
ftr-451	1128	15	ball	ball	NOUN
ftr-451	1128	16	,	,	PUNCT
ftr-451	1128	17	52	52	NUM
ftr-451	1128	18	tax	tax	NOUN
ftr-451	1128	19	law	law	NOUN
ftr-451	1128	20	.	.	PUNCT
ftr-451	1129	1	871	871	NUM
ftr-451	1129	2	(	(	PUNCT
ftr-451	1129	3	1999	1999	NUM
ftr-451	1129	4	)	)	PUNCT
ftr-451	1129	5	(	(	PUNCT
ftr-451	1129	6	arguing	argue	VERB
ftr-451	1129	7	that	that	SCONJ
ftr-451	1129	8	the	the	DET
ftr-451	1129	9	taxpayer	taxpayer	NOUN
ftr-451	1129	10	,	,	PUNCT
ftr-451	1129	11	by	by	ADP
ftr-451	1129	12	directing	direct	VERB
ftr-451	1129	13	the	the	DET
ftr-451	1129	14	ball	ball	NOUN
ftr-451	1129	15	tond	tond	PROPN
ftr-451	1129	16	mcgwire	mcgwire	PROPN
ftr-451	1129	17	,	,	PUNCT
ftr-451	1129	18	rather	rather	ADV
ftr-451	1129	19	than	than	ADP
ftr-451	1129	20	to	to	ADP
ftr-451	1129	21	major	major	ADJ
ftr-451	1129	22	league	league	NOUN
ftr-451	1129	23	baseball	baseball	NOUN
ftr-451	1129	24	,	,	PUNCT
ftr-451	1129	25	exercised	exercise	VERB
ftr-451	1129	26	dominion	dominion	NOUN
ftr-451	1129	27	and	and	CCONJ
ftr-451	1129	28	control	control	NOUN
ftr-451	1129	29	rather	rather	ADV
ftr-451	1129	30	than	than	ADP
ftr-451	1129	31	making	make	VERB
ftr-451	1129	32	a	a	DET
ftr-451	1129	33	true	true	ADJ
ftr-451	1129	34	disclaimer	disclaimer	NOUN
ftr-451	1129	35	)	)	PUNCT
ftr-451	1129	36	.	.	PUNCT
ftr-451	1130	1	2000	2000	NUM
ftr-451	1130	2	]	]	PUNCT
ftr-451	1131	1	applying	apply	VERB
ftr-451	1131	2	the	the	DET
ftr-451	1131	3	“	"	PUNCT
ftr-451	1131	4	claim	claim	NOUN
ftr-451	1131	5	of	of	ADP
ftr-451	1131	6	right	right	ADJ
ftr-451	1131	7	doctrine	doctrine	NOUN
ftr-451	1131	8	”	"	PUNCT
ftr-451	1131	9	to	to	PART
ftr-451	1131	10	found	find	VERB
ftr-451	1131	11	objects	object	NOUN
ftr-451	1131	12	725	725	NUM
ftr-451	1131	13	determined	determine	VERB
ftr-451	1131	14	at	at	ADP
ftr-451	1131	15	the	the	DET
ftr-451	1131	16	moment	moment	NOUN
ftr-451	1131	17	it	it	PRON
ftr-451	1131	18	is	be	AUX
ftr-451	1131	19	acquired	acquire	VERB
ftr-451	1131	20	,	,	PUNCT
ftr-451	1131	21	because	because	SCONJ
ftr-451	1131	22	such	such	ADJ
ftr-451	1131	23	value	value	NOUN
ftr-451	1131	24	can	can	AUX
ftr-451	1131	25	be	be	AUX
ftr-451	1131	26	diminished	diminish	VERB
ftr-451	1131	27	by	by	ADP
ftr-451	1131	28	subsequent	subsequent	ADJ
ftr-451	1131	29	record	record	NOUN
ftr-451	1131	30	-	-	PUNCT
ftr-451	1131	31	setting	set	VERB
ftr-451	1131	32	items	item	NOUN
ftr-451	1131	33	.	.	PUNCT
ftr-451	1132	1	but	but	CCONJ
ftr-451	1132	2	,	,	PUNCT
ftr-451	1132	3	insofar	insofar	ADV
ftr-451	1132	4	as	as	SCONJ
ftr-451	1132	5	the	the	DET
ftr-451	1132	6	object	object	NOUN
ftr-451	1132	7	could	could	AUX
ftr-451	1132	8	lose	lose	VERB
ftr-451	1132	9	value	value	NOUN
ftr-451	1132	10	due	due	ADP
ftr-451	1132	11	to	to	ADP
ftr-451	1132	12	future	future	ADJ
ftr-451	1132	13	events	event	NOUN
ftr-451	1132	14	,	,	PUNCT
ftr-451	1132	15	the	the	DET
ftr-451	1132	16	current	current	ADJ
ftr-451	1132	17	market	market	NOUN
ftr-451	1132	18	value	value	NOUN
ftr-451	1132	19	would	would	AUX
ftr-451	1132	20	be	be	AUX
ftr-451	1132	21	significantly	significantly	ADV
ftr-451	1132	22	discounted	discount	VERB
ftr-451	1132	23	.	.	PUNCT
ftr-451	1133	1	from	from	ADP
ftr-451	1133	2	such	such	ADJ
ftr-451	1133	3	discounted	discount	VERB
ftr-451	1133	4	amount	amount	NOUN
ftr-451	1133	5	the	the	DET
ftr-451	1133	6	value	value	NOUN
ftr-451	1133	7	might	might	AUX
ftr-451	1133	8	well	well	ADV
ftr-451	1133	9	increase	increase	VERB
ftr-451	1133	10	,	,	PUNCT
ftr-451	1133	11	since	since	SCONJ
ftr-451	1133	12	the	the	DET
ftr-451	1133	13	possibility	possibility	NOUN
ftr-451	1133	14	of	of	ADP
ftr-451	1133	15	subsequent	subsequent	ADJ
ftr-451	1133	16	record	record	NOUN
ftr-451	1133	17	-	-	PUNCT
ftr-451	1133	18	setting	set	VERB
ftr-451	1133	19	items	item	NOUN
ftr-451	1133	20	may	may	AUX
ftr-451	1133	21	disappear	disappear	VERB
ftr-451	1133	22	(	(	PUNCT
ftr-451	1133	23	due	due	ADP
ftr-451	1133	24	to	to	ADP
ftr-451	1133	25	the	the	DET
ftr-451	1133	26	end	end	NOUN
ftr-451	1133	27	of	of	ADP
ftr-451	1133	28	a	a	DET
ftr-451	1133	29	season	season	NOUN
ftr-451	1133	30	or	or	CCONJ
ftr-451	1133	31	of	of	ADP
ftr-451	1133	32	a	a	DET
ftr-451	1133	33	slugger	slugger	NOUN
ftr-451	1133	34	’s	’s	PART
ftr-451	1133	35	career	career	NOUN
ftr-451	1133	36	)	)	PUNCT
ftr-451	1133	37	.	.	PUNCT
ftr-451	1134	1	the	the	DET
ftr-451	1134	2	contingencies	contingency	NOUN
ftr-451	1134	3	that	that	PRON
ftr-451	1134	4	affect	affect	VERB
ftr-451	1134	5	future	future	ADJ
ftr-451	1134	6	value	value	NOUN
ftr-451	1134	7	are	be	AUX
ftr-451	1134	8	closer	close	ADJ
ftr-451	1134	9	in	in	ADP
ftr-451	1134	10	kind	kind	NOUN
ftr-451	1134	11	to	to	ADP
ftr-451	1134	12	those	those	PRON
ftr-451	1134	13	that	that	PRON
ftr-451	1134	14	produce	produce	VERB
ftr-451	1134	15	unrealized	unrealized	ADJ
ftr-451	1134	16	appreciation	appreciation	NOUN
ftr-451	1134	17	and	and	CCONJ
ftr-451	1134	18	depreciation	depreciation	NOUN
ftr-451	1134	19	than	than	ADP
ftr-451	1134	20	those	those	PRON
ftr-451	1134	21	that	that	PRON
ftr-451	1134	22	can	can	AUX
ftr-451	1134	23	be	be	AUX
ftr-451	1134	24	called	call	VERB
ftr-451	1134	25	conditions	condition	NOUN
ftr-451	1134	26	of	of	ADP
ftr-451	1134	27	forfeiture	forfeiture	NOUN
ftr-451	1134	28	:	:	PUNCT
ftr-451	1134	29	a	a	DET
ftr-451	1134	30	record	record	NOUN
ftr-451	1134	31	-	-	PUNCT
ftr-451	1134	32	setting	set	VERB
ftr-451	1134	33	item	item	NOUN
ftr-451	1134	34	does	do	AUX
ftr-451	1134	35	not	not	PART
ftr-451	1134	36	lose	lose	VERB
ftr-451	1134	37	all	all	DET
ftr-451	1134	38	significant	significant	ADJ
ftr-451	1134	39	value	value	NOUN
ftr-451	1134	40	just	just	ADV
ftr-451	1134	41	because	because	SCONJ
ftr-451	1134	42	the	the	DET
ftr-451	1134	43	record	record	NOUN
ftr-451	1134	44	might	might	AUX
ftr-451	1134	45	be	be	AUX
ftr-451	1134	46	(	(	PUNCT
ftr-451	1134	47	and	and	CCONJ
ftr-451	1134	48	eventually	eventually	ADV
ftr-451	1134	49	is	be	AUX
ftr-451	1134	50	)	)	PUNCT
ftr-451	1134	51	surpassed	surpass	VERB
ftr-451	1134	52	.	.	PUNCT
ftr-451	1135	1	thus	thus	ADV
ftr-451	1135	2	,	,	PUNCT
ftr-451	1135	3	the	the	DET
ftr-451	1135	4	argument	argument	NOUN
ftr-451	1135	5	that	that	PRON
ftr-451	1135	6	value	value	NOUN
ftr-451	1135	7	uncertainty	uncertainty	NOUN
ftr-451	1135	8	precludes	preclude	VERB
ftr-451	1135	9	realization	realization	NOUN
ftr-451	1135	10	is	be	AUX
ftr-451	1135	11	not	not	PART
ftr-451	1135	12	persuasive	persuasive	ADJ
ftr-451	1135	13	.	.	PUNCT
ftr-451	1136	1	another	another	DET
ftr-451	1136	2	possible	possible	ADJ
ftr-451	1136	3	argument	argument	NOUN
ftr-451	1136	4	is	be	AUX
ftr-451	1136	5	that	that	SCONJ
ftr-451	1136	6	obtaining	obtain	VERB
ftr-451	1136	7	a	a	DET
ftr-451	1136	8	record	record	NOUN
ftr-451	1136	9	-	-	PUNCT
ftr-451	1136	10	setting	set	VERB
ftr-451	1136	11	baseball	baseball	NOUN
ftr-451	1136	12	is	be	AUX
ftr-451	1136	13	closer	close	ADJ
ftr-451	1136	14	to	to	ADP
ftr-451	1136	15	a	a	DET
ftr-451	1136	16	commercial	commercial	ADJ
ftr-451	1136	17	venture	venture	NOUN
ftr-451	1136	18	,	,	PUNCT
ftr-451	1136	19	or	or	CCONJ
ftr-451	1136	20	to	to	ADP
ftr-451	1136	21	a	a	DET
ftr-451	1136	22	commercial	commercial	ADJ
ftr-451	1136	23	bargain	bargain	NOUN
ftr-451	1136	24	purchase	purchase	NOUN
ftr-451	1136	25	,	,	PUNCT
ftr-451	1136	26	than	than	ADP
ftr-451	1136	27	to	to	ADP
ftr-451	1136	28	a	a	DET
ftr-451	1136	29	found	find	VERB
ftr-451	1136	30	object	object	NOUN
ftr-451	1136	31	,	,	PUNCT
ftr-451	1136	32	because	because	SCONJ
ftr-451	1136	33	the	the	DET
ftr-451	1136	34	taxpayer	taxpayer	NOUN
ftr-451	1136	35	“	"	PUNCT
ftr-451	1136	36	invested	invest	VERB
ftr-451	1136	37	”	"	PUNCT
ftr-451	1136	38	in	in	ADP
ftr-451	1136	39	a	a	DET
ftr-451	1136	40	ticket	ticket	NOUN
ftr-451	1136	41	to	to	PART
ftr-451	1136	42	attend	attend	VERB
ftr-451	1136	43	the	the	DET
ftr-451	1136	44	game	game	NOUN
ftr-451	1136	45	.	.	PUNCT
ftr-451	1137	1	however	however	ADV
ftr-451	1137	2	,	,	PUNCT
ftr-451	1137	3	the	the	DET
ftr-451	1137	4	price	price	NOUN
ftr-451	1137	5	of	of	ADP
ftr-451	1137	6	the	the	DET
ftr-451	1137	7	ticket	ticket	NOUN
ftr-451	1137	8	is	be	AUX
ftr-451	1137	9	exhausted	exhaust	VERB
ftr-451	1137	10	by	by	ADP
ftr-451	1137	11	the	the	DET
ftr-451	1137	12	entertainment	entertainment	NOUN
ftr-451	1137	13	value	value	NOUN
ftr-451	1137	14	of	of	ADP
ftr-451	1137	15	the	the	DET
ftr-451	1137	16	game	game	NOUN
ftr-451	1137	17	.	.	PUNCT
ftr-451	1138	1	the	the	DET
ftr-451	1138	2	cost	cost	NOUN
ftr-451	1138	3	of	of	ADP
ftr-451	1138	4	the	the	DET
ftr-451	1138	5	ticket	ticket	NOUN
ftr-451	1138	6	is	be	AUX
ftr-451	1138	7	a	a	DET
ftr-451	1138	8	personal	personal	ADJ
ftr-451	1138	9	consumption	consumption	NOUN
ftr-451	1138	10	expense	expense	NOUN
ftr-451	1138	11	.	.	PUNCT
ftr-451	1139	1	there	there	PRON
ftr-451	1139	2	is	be	VERB
ftr-451	1139	3	no	no	DET
ftr-451	1139	4	separate	separate	ADJ
ftr-451	1139	5	basis	basis	NOUN
ftr-451	1139	6	in	in	ADP
ftr-451	1139	7	the	the	DET
ftr-451	1139	8	remote	remote	ADJ
ftr-451	1139	9	opportunity	opportunity	NOUN
ftr-451	1139	10	to	to	PART
ftr-451	1139	11	obtain	obtain	VERB
ftr-451	1139	12	the	the	DET
ftr-451	1139	13	record	record	NOUN
ftr-451	1139	14	-	-	PUNCT
ftr-451	1139	15	setting	set	VERB
ftr-451	1139	16	baseball	baseball	NOUN
ftr-451	1139	17	.	.	PUNCT
ftr-451	1140	1	182	182	NUM
ftr-451	1140	2	e.	e.	PROPN
ftr-451	1140	3	should	should	AUX
ftr-451	1140	4	the	the	DET
ftr-451	1140	5	regulations	regulation	NOUN
ftr-451	1140	6	be	be	AUX
ftr-451	1140	7	changed	change	VERB
ftr-451	1140	8	as	as	ADP
ftr-451	1140	9	to	to	ADP
ftr-451	1140	10	windfall	windfall	NOUN
ftr-451	1140	11	found	find	VERB
ftr-451	1140	12	objects	object	NOUN
ftr-451	1140	13	?	?	PUNCT
ftr-451	1141	1	in	in	ADP
ftr-451	1141	2	light	light	NOUN
ftr-451	1141	3	of	of	ADP
ftr-451	1141	4	the	the	DET
ftr-451	1141	5	foregoing	foregoing	NOUN
ftr-451	1141	6	,	,	PUNCT
ftr-451	1141	7	there	there	PRON
ftr-451	1141	8	is	be	VERB
ftr-451	1141	9	no	no	DET
ftr-451	1141	10	basis	basis	NOUN
ftr-451	1141	11	for	for	ADP
ftr-451	1141	12	concluding	conclude	VERB
ftr-451	1141	13	that	that	PRON
ftr-451	1141	14	found	find	VERB
ftr-451	1141	15	objects	object	NOUN
ftr-451	1141	16	,	,	PUNCT
ftr-451	1141	17	including	include	VERB
ftr-451	1141	18	record	record	NOUN
ftr-451	1141	19	-	-	PUNCT
ftr-451	1141	20	setting	set	VERB
ftr-451	1141	21	baseballs	baseball	NOUN
ftr-451	1141	22	,	,	PUNCT
ftr-451	1141	23	are	be	AUX
ftr-451	1141	24	not	not	PART
ftr-451	1141	25	gross	gross	ADJ
ftr-451	1141	26	income	income	NOUN
ftr-451	1141	27	when	when	SCONJ
ftr-451	1141	28	obtained	obtain	VERB
ftr-451	1141	29	(	(	PUNCT
ftr-451	1141	30	assuming	assume	VERB
ftr-451	1141	31	the	the	DET
ftr-451	1141	32	item	item	NOUN
ftr-451	1141	33	is	be	AUX
ftr-451	1141	34	“	"	PUNCT
ftr-451	1141	35	accepted	accept	VERB
ftr-451	1141	36	”	"	PUNCT
ftr-451	1141	37	)	)	PUNCT
ftr-451	1141	38	.	.	PUNCT
ftr-451	1142	1	there	there	PRON
ftr-451	1142	2	is	be	VERB
ftr-451	1142	3	also	also	ADV
ftr-451	1142	4	no	no	DET
ftr-451	1142	5	basis	basis	NOUN
ftr-451	1142	6	for	for	ADP
ftr-451	1142	7	the	the	DET
ftr-451	1142	8	notion	notion	NOUN
ftr-451	1142	9	that	that	SCONJ
ftr-451	1142	10	section	section	NOUN
ftr-451	1142	11	1.61	1.61	NUM
ftr-451	1142	12	-	-	SYM
ftr-451	1142	13	14	14	NUM
ftr-451	1142	14	,	,	PUNCT
ftr-451	1142	15	which	which	PRON
ftr-451	1142	16	only	only	ADV
ftr-451	1142	17	makes	make	VERB
ftr-451	1142	18	concessions	concession	NOUN
ftr-451	1142	19	to	to	ADP
ftr-451	1142	20	taxpayers	taxpayer	NOUN
ftr-451	1142	21	,	,	PUNCT
ftr-451	1142	22	is	be	AUX
ftr-451	1142	23	invalid	invalid	ADJ
ftr-451	1142	24	as	as	SCONJ
ftr-451	1142	25	to	to	PART
ftr-451	1142	26	treasure	treasure	VERB
ftr-451	1142	27	trove	trove	NOUN
ftr-451	1142	28	or	or	CCONJ
ftr-451	1142	29	to	to	ADP
ftr-451	1142	30	any	any	DET
ftr-451	1142	31	other	other	ADJ
ftr-451	1142	32	category	category	NOUN
ftr-451	1142	33	of	of	ADP
ftr-451	1142	34	found	find	VERB
ftr-451	1142	35	object	object	NOUN
ftr-451	1142	36	.	.	PUNCT
ftr-451	1143	1	at	at	ADP
ftr-451	1143	2	this	this	DET
ftr-451	1143	3	point	point	NOUN
ftr-451	1143	4	,	,	PUNCT
ftr-451	1143	5	zelenak	zelenak	NOUN
ftr-451	1143	6	and	and	CCONJ
ftr-451	1143	7	mcmahon	mcmahon	PROPN
ftr-451	1143	8	appear	appear	VERB
ftr-451	1143	9	to	to	PART
ftr-451	1143	10	argue	argue	VERB
ftr-451	1143	11	that	that	SCONJ
ftr-451	1143	12	,	,	PUNCT
ftr-451	1143	13	since	since	SCONJ
ftr-451	1143	14	the	the	DET
ftr-451	1143	15	irs	irs	PROPN
ftr-451	1143	16	does	do	AUX
ftr-451	1143	17	not	not	PART
ftr-451	1143	18	enforce	enforce	VERB
ftr-451	1143	19	the	the	DET
ftr-451	1143	20	inclusion	inclusion	NOUN
ftr-451	1143	21	of	of	ADP
ftr-451	1143	22	found	find	VERB
ftr-451	1143	23	objects	object	NOUN
ftr-451	1143	24	in	in	ADP
ftr-451	1143	25	gross	gross	ADJ
ftr-451	1143	26	income	income	NOUN
ftr-451	1143	27	,	,	PUNCT
ftr-451	1143	28	the	the	DET
ftr-451	1143	29	treasury	treasury	NOUN
ftr-451	1143	30	should	should	AUX
ftr-451	1143	31	withdraw	withdraw	VERB
ftr-451	1143	32	the	the	DET
ftr-451	1143	33	sentence	sentence	NOUN
ftr-451	1143	34	in	in	ADP
ftr-451	1143	35	section	section	NOUN
ftr-451	1143	36	1.61	1.61	NUM
ftr-451	1143	37	-	-	SYM
ftr-451	1143	38	14	14	NUM
ftr-451	1143	39	referring	refer	VERB
ftr-451	1143	40	to	to	ADP
ftr-451	1143	41	treasure	treasure	NOUN
ftr-451	1143	42	trove	trove	NOUN
ftr-451	1143	43	.	.	PUNCT
ftr-451	1144	1	as	as	ADP
ftr-451	1144	2	a	a	DET
ftr-451	1144	3	preliminary	preliminary	ADJ
ftr-451	1144	4	matter	matter	NOUN
ftr-451	1144	5	,	,	PUNCT
ftr-451	1144	6	the	the	DET
ftr-451	1144	7	evidence	evidence	NOUN
ftr-451	1144	8	cited	cite	VERB
ftr-451	1144	9	by	by	ADP
ftr-451	1144	10	zelenak	zelenak	NOUN
ftr-451	1144	11	and	and	CCONJ
ftr-451	1144	12	mcmahon	mcmahon	PROPN
ftr-451	1144	13	(	(	PUNCT
ftr-451	1144	14	absence	absence	NOUN
ftr-451	1144	15	of	of	ADP
ftr-451	1144	16	cases	case	NOUN
ftr-451	1144	17	and	and	CCONJ
ftr-451	1144	18	private	private	ADJ
ftr-451	1144	19	letter	letter	NOUN
ftr-451	1144	20	rulings	ruling	NOUN
ftr-451	1144	21	)	)	PUNCT
ftr-451	1144	22	does	do	AUX
ftr-451	1144	23	not	not	PART
ftr-451	1144	24	establish	establish	VERB
ftr-451	1144	25	that	that	SCONJ
ftr-451	1144	26	the	the	DET
ftr-451	1144	27	irs	irs	PROPN
ftr-451	1144	28	ignores	ignore	VERB
ftr-451	1144	29	the	the	DET
ftr-451	1144	30	principle	principle	NOUN
ftr-451	1144	31	that	that	SCONJ
ftr-451	1144	32	in	in	ADP
ftr-451	1144	33	-	-	PUNCT
ftr-451	1144	34	kind	kind	NOUN
ftr-451	1144	35	windfall	windfall	NOUN
ftr-451	1144	36	receipts	receipt	NOUN
ftr-451	1144	37	are	be	AUX
ftr-451	1144	38	gross	gross	ADJ
ftr-451	1144	39	income	income	NOUN
ftr-451	1144	40	.	.	PUNCT
ftr-451	1145	1	the	the	DET
ftr-451	1145	2	absence	absence	NOUN
ftr-451	1145	3	of	of	ADP
ftr-451	1145	4	cases	case	NOUN
ftr-451	1145	5	and	and	CCONJ
ftr-451	1145	6	rulings	ruling	NOUN
ftr-451	1145	7	involving	involve	VERB
ftr-451	1145	8	found	find	VERB
ftr-451	1145	9	objects	object	NOUN
ftr-451	1145	10	suggests	suggest	VERB
ftr-451	1145	11	that	that	SCONJ
ftr-451	1145	12	taxpayers	taxpayer	NOUN
ftr-451	1145	13	and	and	CCONJ
ftr-451	1145	14	their	their	PRON
ftr-451	1145	15	advisors	advisor	NOUN
ftr-451	1145	16	have	have	VERB
ftr-451	1145	17	no	no	DET
ftr-451	1145	18	doubt	doubt	NOUN
ftr-451	1145	19	that	that	PRON
ftr-451	1145	20	found	find	VERB
ftr-451	1145	21	property	property	NOUN
ftr-451	1145	22	is	be	AUX
ftr-451	1145	23	gross	gross	ADJ
ftr-451	1145	24	income	income	NOUN
ftr-451	1145	25	when	when	SCONJ
ftr-451	1145	26	received	receive	VERB
ftr-451	1145	27	,	,	PUNCT
ftr-451	1145	28	except	except	SCONJ
ftr-451	1145	29	perhaps	perhaps	ADV
ftr-451	1145	30	pending	pende	VERB
ftr-451	1145	31	an	an	DET
ftr-451	1145	32	actual	actual	ADJ
ftr-451	1145	33	and	and	CCONJ
ftr-451	1145	34	bona	bona	ADJ
ftr-451	1145	35	fide	fide	ADJ
ftr-451	1145	36	dispute	dispute	NOUN
ftr-451	1145	37	over	over	ADP
ftr-451	1145	38	ownership	ownership	NOUN
ftr-451	1145	39	.	.	PUNCT
ftr-451	1146	1	(	(	PUNCT
ftr-451	1146	2	as	as	SCONJ
ftr-451	1146	3	previously	previously	ADV
ftr-451	1146	4	mentioned	mention	VERB
ftr-451	1146	5	,	,	PUNCT
ftr-451	1146	6	the	the	DET
ftr-451	1146	7	fact	fact	NOUN
ftr-451	1146	8	that	that	SCONJ
ftr-451	1146	9	the	the	DET
ftr-451	1146	10	irs	irs	PROPN
ftr-451	1146	11	does	do	AUX
ftr-451	1146	12	not	not	PART
ftr-451	1146	13	advance	advance	VERB
ftr-451	1146	14	the	the	DET
ftr-451	1146	15	treasure	treasure	NOUN
ftr-451	1146	16	trove	trove	NOUN
ftr-451	1146	17	regulation	regulation	NOUN
ftr-451	1146	18	in	in	ADP
ftr-451	1146	19	the	the	DET
ftr-451	1146	20	case	case	NOUN
ftr-451	1146	21	of	of	ADP
ftr-451	1146	22	commercial	commercial	ADJ
ftr-451	1146	23	ventures	venture	NOUN
ftr-451	1146	24	involving	involve	VERB
ftr-451	1146	25	fishing	fish	VERB
ftr-451	1146	26	,	,	PUNCT
ftr-451	1146	27	big	big	ADJ
ftr-451	1146	28	game	game	NOUN
ftr-451	1146	29	,	,	PUNCT
ftr-451	1146	30	and	and	CCONJ
ftr-451	1146	31	treasure	treasure	NOUN
ftr-451	1146	32	hunting	hunting	NOUN
ftr-451	1146	33	is	be	AUX
ftr-451	1146	34	justified	justify	VERB
ftr-451	1146	35	and	and	CCONJ
ftr-451	1146	36	natural	natural	ADJ
ftr-451	1146	37	:	:	PUNCT
ftr-451	1146	38	these	these	DET
ftr-451	1146	39	situations	situation	NOUN
ftr-451	1146	40	involve	involve	VERB
ftr-451	1146	41	produced	produce	VERB
ftr-451	1146	42	inventory	inventory	NOUN
ftr-451	1146	43	,	,	PUNCT
ftr-451	1146	44	not	not	PART
ftr-451	1146	45	found	find	VERB
ftr-451	1146	46	objects	object	NOUN
ftr-451	1146	47	.	.	PUNCT
ftr-451	1146	48	)	)	PUNCT
ftr-451	1147	1	the	the	DET
ftr-451	1147	2	other	other	ADJ
ftr-451	1147	3	possibility	possibility	NOUN
ftr-451	1147	4	is	be	AUX
ftr-451	1147	5	that	that	SCONJ
ftr-451	1147	6	taxpayers	taxpayer	NOUN
ftr-451	1147	7	systematically	systematically	ADV
ftr-451	1147	8	cheat	cheat	VERB
ftr-451	1147	9	on	on	ADP
ftr-451	1147	10	this	this	DET
ftr-451	1147	11	issue	issue	NOUN
ftr-451	1147	12	,	,	PUNCT
ftr-451	1147	13	notwithstanding	notwithstanding	ADP
ftr-451	1147	14	potential	potential	ADJ
ftr-451	1147	15	liability	liability	NOUN
ftr-451	1147	16	for	for	ADP
ftr-451	1147	17	fault	fault	NOUN
ftr-451	1147	18	and	and	CCONJ
ftr-451	1147	19	no	no	DET
ftr-451	1147	20	-	-	PUNCT
ftr-451	1147	21	fault	fault	NOUN
ftr-451	1147	22	penalties	penalty	NOUN
ftr-451	1147	23	for	for	ADP
ftr-451	1147	24	not	not	PART
ftr-451	1147	25	182	182	NUM
ftr-451	1147	26	.	.	PUNCT
ftr-451	1148	1	a	a	DET
ftr-451	1148	2	similar	similar	ADJ
ftr-451	1148	3	situation	situation	NOUN
ftr-451	1148	4	was	be	AUX
ftr-451	1148	5	presented	present	VERB
ftr-451	1148	6	in	in	ADP
ftr-451	1148	7	cesarini	cesarini	NOUN
ftr-451	1148	8	,	,	PUNCT
ftr-451	1148	9	where	where	SCONJ
ftr-451	1148	10	the	the	DET
ftr-451	1148	11	taxpayer	taxpayer	NOUN
ftr-451	1148	12	purchased	purchase	VERB
ftr-451	1148	13	a	a	DET
ftr-451	1148	14	piano	piano	NOUN
ftr-451	1148	15	that	that	PRON
ftr-451	1148	16	happened	happen	VERB
ftr-451	1148	17	to	to	PART
ftr-451	1148	18	contain	contain	VERB
ftr-451	1148	19	concealed	conceal	VERB
ftr-451	1148	20	cash	cash	NOUN
ftr-451	1148	21	.	.	PUNCT
ftr-451	1149	1	the	the	DET
ftr-451	1149	2	entire	entire	ADJ
ftr-451	1149	3	purchase	purchase	NOUN
ftr-451	1149	4	price	price	NOUN
ftr-451	1149	5	was	be	AUX
ftr-451	1149	6	allocated	allocate	VERB
ftr-451	1149	7	to	to	ADP
ftr-451	1149	8	the	the	DET
ftr-451	1149	9	piano	piano	NOUN
ftr-451	1149	10	.	.	PUNCT
ftr-451	1150	1	the	the	DET
ftr-451	1150	2	cash	cash	NOUN
ftr-451	1150	3	was	be	AUX
ftr-451	1150	4	held	hold	VERB
ftr-451	1150	5	to	to	PART
ftr-451	1150	6	be	be	AUX
ftr-451	1150	7	wholly	wholly	ADV
ftr-451	1150	8	taxable	taxable	ADJ
ftr-451	1150	9	.	.	PUNCT
ftr-451	1151	1	726	726	NUM
ftr-451	1151	2	florida	florida	PROPN
ftr-451	1151	3	tax	tax	NOUN
ftr-451	1151	4	review	review	NOUN
ftr-451	1151	5	[	[	X
ftr-451	1151	6	vol	vol	NOUN
ftr-451	1151	7	.	.	PUNCT
ftr-451	1152	1	4:10	4:10	NUM
ftr-451	1152	2	reporting	report	VERB
ftr-451	1152	3	significant	significant	ADJ
ftr-451	1152	4	items	item	NOUN
ftr-451	1152	5	of	of	ADP
ftr-451	1152	6	gross	gross	ADJ
ftr-451	1152	7	income	income	NOUN
ftr-451	1152	8	.	.	PUNCT
ftr-451	1153	1	such	such	ADJ
ftr-451	1153	2	cheating	cheating	NOUN
ftr-451	1153	3	would	would	AUX
ftr-451	1153	4	hardly	hardly	ADV
ftr-451	1153	5	be183	be183	VERB
ftr-451	1153	6	the	the	DET
ftr-451	1153	7	fault	fault	NOUN
ftr-451	1153	8	of	of	ADP
ftr-451	1153	9	the	the	DET
ftr-451	1153	10	irs	irs	PROPN
ftr-451	1153	11	,	,	PUNCT
ftr-451	1153	12	however	however	ADV
ftr-451	1153	13	,	,	PUNCT
ftr-451	1153	14	which	which	PRON
ftr-451	1153	15	has	have	VERB
ftr-451	1153	16	no	no	DET
ftr-451	1153	17	independent	independent	ADJ
ftr-451	1153	18	access	access	NOUN
ftr-451	1153	19	to	to	ADP
ftr-451	1153	20	knowledge	knowledge	NOUN
ftr-451	1153	21	of	of	ADP
ftr-451	1153	22	in	in	ADP
ftr-451	1153	23	-	-	PUNCT
ftr-451	1153	24	kind	kind	ADJ
ftr-451	1153	25	windfalls	windfall	NOUN
ftr-451	1153	26	except	except	SCONJ
ftr-451	1153	27	from	from	ADP
ftr-451	1153	28	what	what	PRON
ftr-451	1153	29	might	might	AUX
ftr-451	1153	30	appear	appear	VERB
ftr-451	1153	31	in	in	ADP
ftr-451	1153	32	newspapers	newspaper	NOUN
ftr-451	1153	33	.	.	PUNCT
ftr-451	1154	1	but	but	CCONJ
ftr-451	1154	2	it	it	PRON
ftr-451	1154	3	is	be	AUX
ftr-451	1154	4	hard	hard	ADJ
ftr-451	1154	5	to	to	PART
ftr-451	1154	6	imagine	imagine	VERB
ftr-451	1154	7	revenue	revenue	NOUN
ftr-451	1154	8	agents	agent	NOUN
ftr-451	1154	9	scouring	scour	VERB
ftr-451	1154	10	newspapers	newspaper	NOUN
ftr-451	1154	11	just	just	ADV
ftr-451	1154	12	to	to	PART
ftr-451	1154	13	learn	learn	VERB
ftr-451	1154	14	about	about	ADP
ftr-451	1154	15	in	in	ADP
ftr-451	1154	16	-	-	PUNCT
ftr-451	1154	17	kind	kind	ADJ
ftr-451	1154	18	windfalls	windfall	NOUN
ftr-451	1154	19	of	of	ADP
ftr-451	1154	20	significant	significant	ADJ
ftr-451	1154	21	value	value	NOUN
ftr-451	1154	22	,	,	PUNCT
ftr-451	1154	23	which	which	PRON
ftr-451	1154	24	are	be	AUX
ftr-451	1154	25	rare	rare	ADJ
ftr-451	1154	26	in	in	ADP
ftr-451	1154	27	any	any	DET
ftr-451	1154	28	event	event	NOUN
ftr-451	1154	29	.	.	PUNCT
ftr-451	1155	1	that	that	SCONJ
ftr-451	1155	2	the	the	DET
ftr-451	1155	3	irs	irs	PROPN
ftr-451	1155	4	can	can	AUX
ftr-451	1155	5	not	not	PART
ftr-451	1155	6	reasonably	reasonably	ADV
ftr-451	1155	7	be	be	AUX
ftr-451	1155	8	expected	expect	VERB
ftr-451	1155	9	to	to	PART
ftr-451	1155	10	enforce	enforce	VERB
ftr-451	1155	11	a	a	DET
ftr-451	1155	12	rule	rule	NOUN
ftr-451	1155	13	that	that	PRON
ftr-451	1155	14	found	find	VERB
ftr-451	1155	15	objects	object	NOUN
ftr-451	1155	16	are	be	AUX
ftr-451	1155	17	generally	generally	ADV
ftr-451	1155	18	gross	gross	ADJ
ftr-451	1155	19	income	income	NOUN
ftr-451	1155	20	might	might	AUX
ftr-451	1155	21	be	be	AUX
ftr-451	1155	22	a	a	DET
ftr-451	1155	23	cause	cause	NOUN
ftr-451	1155	24	for	for	ADP
ftr-451	1155	25	concern	concern	NOUN
ftr-451	1155	26	to	to	ADP
ftr-451	1155	27	one	one	NUM
ftr-451	1155	28	who	who	PRON
ftr-451	1155	29	thinks	think	VERB
ftr-451	1155	30	that	that	SCONJ
ftr-451	1155	31	all	all	DET
ftr-451	1155	32	law	law	NOUN
ftr-451	1155	33	should	should	AUX
ftr-451	1155	34	be	be	AUX
ftr-451	1155	35	enforced	enforce	VERB
ftr-451	1155	36	to	to	ADP
ftr-451	1155	37	the	the	DET
ftr-451	1155	38	letter	letter	NOUN
ftr-451	1155	39	.	.	PUNCT
ftr-451	1156	1	the	the	DET
ftr-451	1156	2	principal	principal	ADJ
ftr-451	1156	3	problem	problem	NOUN
ftr-451	1156	4	with	with	ADP
ftr-451	1156	5	a	a	DET
ftr-451	1156	6	law	law	NOUN
ftr-451	1156	7	that	that	PRON
ftr-451	1156	8	is	be	AUX
ftr-451	1156	9	rarely	rarely	ADV
ftr-451	1156	10	enforced	enforce	VERB
ftr-451	1156	11	is	be	AUX
ftr-451	1156	12	that	that	PRON
ftr-451	1156	13	of	of	ADP
ftr-451	1156	14	arbitrary	arbitrary	ADJ
ftr-451	1156	15	exercise	exercise	NOUN
ftr-451	1156	16	of	of	ADP
ftr-451	1156	17	discretion	discretion	NOUN
ftr-451	1156	18	by	by	ADP
ftr-451	1156	19	government	government	NOUN
ftr-451	1156	20	officials	official	NOUN
ftr-451	1156	21	,	,	PUNCT
ftr-451	1156	22	and	and	CCONJ
ftr-451	1156	23	possibly	possibly	ADV
ftr-451	1156	24	that	that	PRON
ftr-451	1156	25	of	of	ADP
ftr-451	1156	26	undue	undue	ADJ
ftr-451	1156	27	intrusions	intrusion	NOUN
ftr-451	1156	28	into	into	ADP
ftr-451	1156	29	privacy	privacy	NOUN
ftr-451	1156	30	.	.	PUNCT
ftr-451	1157	1	these	these	DET
ftr-451	1157	2	concerns	concern	NOUN
ftr-451	1157	3	would	would	AUX
ftr-451	1157	4	not	not	PART
ftr-451	1157	5	seem	seem	VERB
ftr-451	1157	6	to	to	PART
ftr-451	1157	7	be	be	AUX
ftr-451	1157	8	especially	especially	ADV
ftr-451	1157	9	present	present	ADJ
ftr-451	1157	10	in	in	ADP
ftr-451	1157	11	the	the	DET
ftr-451	1157	12	case	case	NOUN
ftr-451	1157	13	of	of	ADP
ftr-451	1157	14	in	in	ADP
ftr-451	1157	15	-	-	PUNCT
ftr-451	1157	16	kind	kind	NOUN
ftr-451	1157	17	windfall	windfall	NOUN
ftr-451	1157	18	gains	gain	NOUN
ftr-451	1157	19	,	,	PUNCT
ftr-451	1157	20	since	since	SCONJ
ftr-451	1157	21	the	the	DET
ftr-451	1157	22	irs	irs	PROPN
ftr-451	1157	23	would	would	AUX
ftr-451	1157	24	simply	simply	ADV
ftr-451	1157	25	maintain	maintain	VERB
ftr-451	1157	26	its	its	PRON
ftr-451	1157	27	posture	posture	NOUN
ftr-451	1157	28	of	of	ADP
ftr-451	1157	29	ignorance	ignorance	NOUN
ftr-451	1157	30	unless	unless	SCONJ
ftr-451	1157	31	tipped	tip	VERB
ftr-451	1157	32	off	off	ADP
ftr-451	1157	33	by	by	ADP
ftr-451	1157	34	publicity	publicity	NOUN
ftr-451	1157	35	or	or	CCONJ
ftr-451	1157	36	possibly	possibly	ADV
ftr-451	1157	37	an	an	DET
ftr-451	1157	38	informer	informer	NOUN
ftr-451	1157	39	.	.	PUNCT
ftr-451	1158	1	since	since	SCONJ
ftr-451	1158	2	found	find	VERB
ftr-451	1158	3	objects	object	NOUN
ftr-451	1158	4	of	of	ADP
ftr-451	1158	5	significant	significant	ADJ
ftr-451	1158	6	value	value	NOUN
ftr-451	1158	7	are	be	AUX
ftr-451	1158	8	fairly	fairly	ADV
ftr-451	1158	9	rare	rare	ADJ
ftr-451	1158	10	,	,	PUNCT
ftr-451	1158	11	the	the	DET
ftr-451	1158	12	irs	irs	PROPN
ftr-451	1158	13	would	would	AUX
ftr-451	1158	14	not	not	PART
ftr-451	1158	15	find	find	VERB
ftr-451	1158	16	it	it	PRON
ftr-451	1158	17	worthwhile	worthwhile	ADJ
ftr-451	1158	18	to	to	PART
ftr-451	1158	19	launch	launch	VERB
ftr-451	1158	20	invasive	invasive	ADJ
ftr-451	1158	21	“	"	PUNCT
ftr-451	1158	22	fishing	fishing	NOUN
ftr-451	1158	23	expeditions	expedition	NOUN
ftr-451	1158	24	.	.	PUNCT
ftr-451	1158	25	”	"	PUNCT
ftr-451	1159	1	there	there	PRON
ftr-451	1159	2	is	be	VERB
ftr-451	1159	3	no	no	DET
ftr-451	1159	4	reason	reason	NOUN
ftr-451	1159	5	to	to	PART
ftr-451	1159	6	think	think	VERB
ftr-451	1159	7	that	that	SCONJ
ftr-451	1159	8	the	the	DET
ftr-451	1159	9	irs	irs	PROPN
ftr-451	1159	10	would	would	AUX
ftr-451	1159	11	abuse	abuse	VERB
ftr-451	1159	12	“	"	PUNCT
ftr-451	1159	13	prosecutorial	prosecutorial	ADJ
ftr-451	1159	14	discretion	discretion	NOUN
ftr-451	1159	15	”	"	PUNCT
ftr-451	1159	16	in	in	ADP
ftr-451	1159	17	this	this	DET
ftr-451	1159	18	area	area	NOUN
ftr-451	1159	19	,	,	PUNCT
ftr-451	1159	20	nor	nor	CCONJ
ftr-451	1159	21	is	be	AUX
ftr-451	1159	22	there	there	PRON
ftr-451	1159	23	anything	anything	PRON
ftr-451	1159	24	inherently	inherently	ADV
ftr-451	1159	25	“	"	PUNCT
ftr-451	1159	26	private	private	ADJ
ftr-451	1159	27	”	"	PUNCT
ftr-451	1159	28	or	or	CCONJ
ftr-451	1159	29	“	"	PUNCT
ftr-451	1159	30	personal	personal	ADJ
ftr-451	1159	31	”	"	PUNCT
ftr-451	1159	32	about	about	ADP
ftr-451	1159	33	in	in	ADP
ftr-451	1159	34	-	-	PUNCT
ftr-451	1159	35	kind	kind	NOUN
ftr-451	1159	36	windfall	windfall	NOUN
ftr-451	1159	37	gains	gain	NOUN
ftr-451	1159	38	.	.	PUNCT
ftr-451	1160	1	another	another	DET
ftr-451	1160	2	possible	possible	ADJ
ftr-451	1160	3	concern	concern	NOUN
ftr-451	1160	4	with	with	ADP
ftr-451	1160	5	a	a	DET
ftr-451	1160	6	rule	rule	NOUN
ftr-451	1160	7	that	that	PRON
ftr-451	1160	8	is	be	AUX
ftr-451	1160	9	mostly	mostly	ADV
ftr-451	1160	10	unenforceable	unenforceable	ADJ
ftr-451	1160	11	is	be	AUX
ftr-451	1160	12	that	that	SCONJ
ftr-451	1160	13	it	it	PRON
ftr-451	1160	14	will	will	AUX
ftr-451	1160	15	breed	breed	VERB
ftr-451	1160	16	disrespect	disrespect	ADJ
ftr-451	1160	17	for	for	ADP
ftr-451	1160	18	the	the	DET
ftr-451	1160	19	law	law	NOUN
ftr-451	1160	20	.	.	PUNCT
ftr-451	1161	1	however	however	ADV
ftr-451	1161	2	,	,	PUNCT
ftr-451	1161	3	in	in	ADP
ftr-451	1161	4	the	the	DET
ftr-451	1161	5	case	case	NOUN
ftr-451	1161	6	of	of	ADP
ftr-451	1161	7	in	in	ADP
ftr-451	1161	8	-	-	PUNCT
ftr-451	1161	9	kind	kind	NOUN
ftr-451	1161	10	windfall	windfall	NOUN
ftr-451	1161	11	gains	gain	NOUN
ftr-451	1161	12	,	,	PUNCT
ftr-451	1161	13	unenforceability	unenforceability	NOUN
ftr-451	1161	14	does	do	AUX
ftr-451	1161	15	not	not	PART
ftr-451	1161	16	imply	imply	VERB
ftr-451	1161	17	that	that	SCONJ
ftr-451	1161	18	the	the	DET
ftr-451	1161	19	rule	rule	NOUN
ftr-451	1161	20	itself	itself	PRON
ftr-451	1161	21	is	be	AUX
ftr-451	1161	22	misconceived	misconceive	VERB
ftr-451	1161	23	.	.	PUNCT
ftr-451	1162	1	a184	a184	ADJ
ftr-451	1162	2	parallel	parallel	ADJ
ftr-451	1162	3	situation	situation	NOUN
ftr-451	1162	4	is	be	AUX
ftr-451	1162	5	posed	pose	VERB
ftr-451	1162	6	by	by	ADP
ftr-451	1162	7	state	state	NOUN
ftr-451	1162	8	laws	law	NOUN
ftr-451	1162	9	imposing	impose	VERB
ftr-451	1162	10	fines	fine	NOUN
ftr-451	1162	11	on	on	ADP
ftr-451	1162	12	littering	litter	VERB
ftr-451	1162	13	.	.	PUNCT
ftr-451	1163	1	in	in	ADP
ftr-451	1163	2	both	both	DET
ftr-451	1163	3	cases	case	NOUN
ftr-451	1163	4	the	the	DET
ftr-451	1163	5	rule	rule	NOUN
ftr-451	1163	6	embodied	embody	VERB
ftr-451	1163	7	in	in	ADP
ftr-451	1163	8	the	the	DET
ftr-451	1163	9	law	law	NOUN
ftr-451	1163	10	establishes	establish	VERB
ftr-451	1163	11	,	,	PUNCT
ftr-451	1163	12	and	and	CCONJ
ftr-451	1163	13	to	to	ADP
ftr-451	1163	14	some	some	DET
ftr-451	1163	15	degree	degree	NOUN
ftr-451	1163	16	publicizes	publicize	VERB
ftr-451	1163	17	,	,	PUNCT
ftr-451	1163	18	a	a	DET
ftr-451	1163	19	norm	norm	NOUN
ftr-451	1163	20	governing	govern	VERB
ftr-451	1163	21	conduct	conduct	NOUN
ftr-451	1163	22	,	,	PUNCT
ftr-451	1163	23	but	but	CCONJ
ftr-451	1163	24	in	in	ADP
ftr-451	1163	25	both	both	DET
ftr-451	1163	26	cases	case	NOUN
ftr-451	1163	27	widespread	widespread	ADJ
ftr-451	1163	28	enforcement	enforcement	NOUN
ftr-451	1163	29	is	be	AUX
ftr-451	1163	30	impossible	impossible	ADJ
ftr-451	1163	31	.	.	PUNCT
ftr-451	1164	1	this	this	PRON
ftr-451	1164	2	is	be	AUX
ftr-451	1164	3	especially	especially	ADV
ftr-451	1164	4	the	the	DET
ftr-451	1164	5	case	case	NOUN
ftr-451	1164	6	with	with	ADP
ftr-451	1164	7	a	a	DET
ftr-451	1164	8	tax	tax	NOUN
ftr-451	1164	9	rule	rule	NOUN
ftr-451	1164	10	that	that	PRON
ftr-451	1164	11	can	can	AUX
ftr-451	1164	12	not	not	PART
ftr-451	1164	13	be	be	AUX
ftr-451	1164	14	enforced	enforce	VERB
ftr-451	1164	15	by	by	ADP
ftr-451	1164	16	imposing	impose	VERB
ftr-451	1164	17	a	a	DET
ftr-451	1164	18	reporting	reporting	NOUN
ftr-451	1164	19	obligation	obligation	NOUN
ftr-451	1164	20	on	on	ADP
ftr-451	1164	21	the	the	DET
ftr-451	1164	22	transferor	transferor	NOUN
ftr-451	1164	23	,	,	PUNCT
ftr-451	1164	24	given	give	VERB
ftr-451	1164	25	that	that	DET
ftr-451	1164	26	tax	tax	NOUN
ftr-451	1164	27	is	be	AUX
ftr-451	1164	28	basically	basically	ADV
ftr-451	1164	29	a	a	DET
ftr-451	1164	30	selfenforcement	selfenforcement	ADJ
ftr-451	1164	31	regime	regime	NOUN
ftr-451	1164	32	.	.	PUNCT
ftr-451	1165	1	windfall	windfall	PROPN
ftr-451	1165	2	found	find	VERB
ftr-451	1165	3	objects	object	NOUN
ftr-451	1165	4	are	be	AUX
ftr-451	1165	5	(	(	PUNCT
ftr-451	1165	6	generally	generally	ADV
ftr-451	1165	7	)	)	PUNCT
ftr-451	1165	8	small	small	ADJ
ftr-451	1165	9	fish	fish	NOUN
ftr-451	1165	10	indeed	indeed	ADV
ftr-451	1165	11	relative	relative	ADJ
ftr-451	1165	12	to	to	ADP
ftr-451	1165	13	market	market	NOUN
ftr-451	1165	14	transactions	transaction	NOUN
ftr-451	1165	15	.	.	PUNCT
ftr-451	1166	1	the	the	DET
ftr-451	1166	2	aggregate	aggregate	ADJ
ftr-451	1166	3	amount	amount	NOUN
ftr-451	1166	4	of	of	ADP
ftr-451	1166	5	found	find	VERB
ftr-451	1166	6	currency	currency	NOUN
ftr-451	1166	7	and	and	CCONJ
ftr-451	1166	8	other	other	ADJ
ftr-451	1166	9	objects	object	NOUN
ftr-451	1166	10	is	be	AUX
ftr-451	1166	11	probably	probably	ADV
ftr-451	1166	12	very	very	ADV
ftr-451	1166	13	small	small	ADJ
ftr-451	1166	14	compared	compare	VERB
ftr-451	1166	15	to	to	ADP
ftr-451	1166	16	the	the	DET
ftr-451	1166	17	aggregate	aggregate	ADJ
ftr-451	1166	18	amount	amount	NOUN
ftr-451	1166	19	of	of	ADP
ftr-451	1166	20	unreported	unreported	ADJ
ftr-451	1166	21	wages	wage	NOUN
ftr-451	1166	22	,	,	PUNCT
ftr-451	1166	23	for	for	ADP
ftr-451	1166	24	example	example	NOUN
ftr-451	1166	25	.	.	PUNCT
ftr-451	1167	1	the	the	DET
ftr-451	1167	2	irs	irs	PROPN
ftr-451	1167	3	is	be	AUX
ftr-451	1167	4	not	not	PART
ftr-451	1167	5	required	require	VERB
ftr-451	1167	6	to	to	PART
ftr-451	1167	7	devote	devote	VERB
ftr-451	1167	8	its	its	PRON
ftr-451	1167	9	very	very	ADV
ftr-451	1167	10	scarce	scarce	ADJ
ftr-451	1167	11	resources	resource	NOUN
ftr-451	1167	12	to	to	ADP
ftr-451	1167	13	trivia	trivium	NOUN
ftr-451	1167	14	.	.	PUNCT
ftr-451	1168	1	despite	despite	SCONJ
ftr-451	1168	2	an	an	DET
ftr-451	1168	3	assumed	assume	VERB
ftr-451	1168	4	low	low	ADJ
ftr-451	1168	5	level	level	NOUN
ftr-451	1168	6	of	of	ADP
ftr-451	1168	7	enforcement	enforcement	NOUN
ftr-451	1168	8	effort	effort	NOUN
ftr-451	1168	9	,	,	PUNCT
ftr-451	1168	10	the	the	DET
ftr-451	1168	11	regulations	regulation	NOUN
ftr-451	1168	12	bearing	bear	VERB
ftr-451	1168	13	on	on	ADP
ftr-451	1168	14	windfall	windfall	NOUN
ftr-451	1168	15	receipts	receipt	NOUN
ftr-451	1168	16	of	of	ADP
ftr-451	1168	17	cash	cash	NOUN
ftr-451	1168	18	or	or	CCONJ
ftr-451	1168	19	property	property	NOUN
ftr-451	1168	20	serve	serve	VERB
ftr-451	1168	21	a	a	DET
ftr-451	1168	22	purpose	purpose	NOUN
ftr-451	1168	23	in	in	ADP
ftr-451	1168	24	the	the	DET
ftr-451	1168	25	very	very	ADV
ftr-451	1168	26	rare	rare	ADJ
ftr-451	1168	27	case	case	NOUN
ftr-451	1168	28	where	where	SCONJ
ftr-451	1168	29	large	large	ADJ
ftr-451	1168	30	amounts	amount	NOUN
ftr-451	1168	31	of	of	ADP
ftr-451	1168	32	cash	cash	NOUN
ftr-451	1168	33	or	or	CCONJ
ftr-451	1168	34	high	high	ADJ
ftr-451	1168	35	-	-	PUNCT
ftr-451	1168	36	value	value	NOUN
ftr-451	1168	37	assets	asset	NOUN
ftr-451	1168	38	are	be	AUX
ftr-451	1168	39	found	find	VERB
ftr-451	1168	40	.	.	PUNCT
ftr-451	1169	1	these	these	DET
ftr-451	1169	2	events	event	NOUN
ftr-451	1169	3	are	be	AUX
ftr-451	1169	4	subject	subject	ADJ
ftr-451	1169	5	to	to	ADP
ftr-451	1169	6	publicity	publicity	NOUN
ftr-451	1169	7	,	,	PUNCT
ftr-451	1169	8	so	so	SCONJ
ftr-451	1169	9	that	that	SCONJ
ftr-451	1169	10	enforcement	enforcement	NOUN
ftr-451	1169	11	is	be	AUX
ftr-451	1169	12	a	a	DET
ftr-451	1169	13	possibility	possibility	NOUN
ftr-451	1169	14	.	.	PUNCT
ftr-451	1170	1	also	also	ADV
ftr-451	1170	2	,	,	PUNCT
ftr-451	1170	3	as	as	SCONJ
ftr-451	1170	4	mentioned	mention	VERB
ftr-451	1170	5	earlier	early	ADV
ftr-451	1170	6	,	,	PUNCT
ftr-451	1170	7	an	an	DET
ftr-451	1170	8	inclusionary	inclusionary	ADJ
ftr-451	1170	9	tax	tax	NOUN
ftr-451	1170	10	rule	rule	NOUN
ftr-451	1170	11	provides	provide	VERB
ftr-451	1170	12	taxpayers	taxpayer	NOUN
ftr-451	1170	13	with	with	ADP
ftr-451	1170	14	an	an	DET
ftr-451	1170	15	incentive	incentive	NOUN
ftr-451	1170	16	to	to	PART
ftr-451	1170	17	take	take	VERB
ftr-451	1170	18	meaningful	meaningful	ADJ
ftr-451	1170	19	steps	step	NOUN
ftr-451	1170	20	to	to	PART
ftr-451	1170	21	return	return	VERB
ftr-451	1170	22	the	the	DET
ftr-451	1170	23	property	property	NOUN
ftr-451	1170	24	to	to	ADP
ftr-451	1170	25	the	the	DET
ftr-451	1170	26	true	true	ADJ
ftr-451	1170	27	owner	owner	NOUN
ftr-451	1170	28	.	.	PUNCT
ftr-451	1171	1	if	if	SCONJ
ftr-451	1171	2	non	non	ADJ
ftr-451	1171	3	-	-	ADJ
ftr-451	1171	4	cash	cash	ADJ
ftr-451	1171	5	liquid	liquid	NOUN
ftr-451	1171	6	items	item	NOUN
ftr-451	1171	7	are	be	AUX
ftr-451	1171	8	not	not	PART
ftr-451	1171	9	treated	treat	VERB
ftr-451	1171	10	as	as	ADP
ftr-451	1171	11	gross	gross	ADJ
ftr-451	1171	12	income	income	NOUN
ftr-451	1171	13	when	when	SCONJ
ftr-451	1171	14	received	receive	VERB
ftr-451	1171	15	,	,	PUNCT
ftr-451	1171	16	the	the	DET
ftr-451	1171	17	government	government	NOUN
ftr-451	1171	18	faces	face	VERB
ftr-451	1171	19	the	the	DET
ftr-451	1171	20	possibility	possibility	NOUN
ftr-451	1171	21	that	that	SCONJ
ftr-451	1171	22	the	the	DET
ftr-451	1171	23	taxpayer	taxpayer	NOUN
ftr-451	1171	24	will	will	AUX
ftr-451	1171	25	claim	claim	VERB
ftr-451	1171	26	:	:	PUNCT
ftr-451	1171	27	(	(	PUNCT
ftr-451	1171	28	1	1	X
ftr-451	1171	29	)	)	PUNCT
ftr-451	1171	30	a	a	DET
ftr-451	1171	31	basis	basis	NOUN
ftr-451	1171	32	equal	equal	ADJ
ftr-451	1171	33	to	to	ADP
ftr-451	1171	34	fair	fair	ADJ
ftr-451	1171	35	market	market	NOUN
ftr-451	1171	36	value	value	NOUN
ftr-451	1171	37	upon	upon	SCONJ
ftr-451	1171	38	receipt	receipt	NOUN
ftr-451	1171	39	notwithstanding	notwithstanding	ADP
ftr-451	1171	40	the	the	DET
ftr-451	1171	41	fact	fact	NOUN
ftr-451	1171	42	that	that	SCONJ
ftr-451	1171	43	the	the	DET
ftr-451	1171	44	income	income	NOUN
ftr-451	1171	45	was	be	AUX
ftr-451	1171	46	not	not	PART
ftr-451	1171	47	reported	report	VERB
ftr-451	1171	48	,	,	PUNCT
ftr-451	1171	49	or	or	CCONJ
ftr-451	1171	50	(	(	PUNCT
ftr-451	1171	51	2	2	X
ftr-451	1171	52	)	)	PUNCT
ftr-451	1171	53	capital	capital	NOUN
ftr-451	1171	54	gains	gain	NOUN
ftr-451	1171	55	treatment	treatment	NOUN
ftr-451	1171	56	equal	equal	ADJ
ftr-451	1171	57	to	to	ADP
ftr-451	1171	58	the	the	DET
ftr-451	1171	59	full	full	ADJ
ftr-451	1171	60	amount	amount	NOUN
ftr-451	1171	61	realized	realize	VERB
ftr-451	1171	62	on	on	ADP
ftr-451	1171	63	sale	sale	NOUN
ftr-451	1171	64	.	.	PUNCT
ftr-451	1172	1	although	although	SCONJ
ftr-451	1172	2	the	the	DET
ftr-451	1172	3	183	183	NUM
ftr-451	1172	4	.	.	PUNCT
ftr-451	1173	1	see	see	VERB
ftr-451	1173	2	irc	irc	PROPN
ftr-451	1173	3	§	§	PROPN
ftr-451	1173	4	6662	6662	NUM
ftr-451	1173	5	.	.	PUNCT
ftr-451	1174	1	184	184	NUM
ftr-451	1174	2	.	.	PUNCT
ftr-451	1175	1	for	for	ADP
ftr-451	1175	2	example	example	NOUN
ftr-451	1175	3	,	,	PUNCT
ftr-451	1175	4	the	the	DET
ftr-451	1175	5	fact	fact	NOUN
ftr-451	1175	6	that	that	SCONJ
ftr-451	1175	7	criminal	criminal	ADJ
ftr-451	1175	8	laws	law	NOUN
ftr-451	1175	9	relating	relate	VERB
ftr-451	1175	10	to	to	PART
ftr-451	1175	11	sodomy	sodomy	VERB
ftr-451	1175	12	and	and	CCONJ
ftr-451	1175	13	drug	drug	NOUN
ftr-451	1175	14	use	use	NOUN
ftr-451	1175	15	are	be	AUX
ftr-451	1175	16	largely	largely	ADV
ftr-451	1175	17	unenforceable	unenforceable	ADJ
ftr-451	1175	18	calls	call	VERB
ftr-451	1175	19	attention	attention	NOUN
ftr-451	1175	20	to	to	ADP
ftr-451	1175	21	the	the	DET
ftr-451	1175	22	fact	fact	NOUN
ftr-451	1175	23	that	that	SCONJ
ftr-451	1175	24	zealous	zealous	ADJ
ftr-451	1175	25	enforcement	enforcement	NOUN
ftr-451	1175	26	would	would	AUX
ftr-451	1175	27	cause	cause	VERB
ftr-451	1175	28	governmental	governmental	ADJ
ftr-451	1175	29	intrusions	intrusion	NOUN
ftr-451	1175	30	into	into	ADP
ftr-451	1175	31	privacy	privacy	NOUN
ftr-451	1175	32	.	.	PUNCT
ftr-451	1175	33	2000	2000	NUM
ftr-451	1175	34	]	]	PUNCT
ftr-451	1175	35	applying	apply	VERB
ftr-451	1175	36	the	the	DET
ftr-451	1175	37	“	"	PUNCT
ftr-451	1175	38	claim	claim	NOUN
ftr-451	1175	39	of	of	ADP
ftr-451	1175	40	right	right	ADJ
ftr-451	1175	41	doctrine	doctrine	NOUN
ftr-451	1175	42	”	"	PUNCT
ftr-451	1175	43	to	to	PART
ftr-451	1175	44	found	find	VERB
ftr-451	1175	45	objects	object	NOUN
ftr-451	1175	46	727	727	NUM
ftr-451	1175	47	taxpayer	taxpayer	NOUN
ftr-451	1175	48	will	will	AUX
ftr-451	1175	49	probably	probably	ADV
ftr-451	1175	50	be	be	AUX
ftr-451	1175	51	stuck	stick	VERB
ftr-451	1175	52	with	with	ADP
ftr-451	1175	53	a	a	DET
ftr-451	1175	54	zero	zero	NUM
ftr-451	1175	55	basis	basis	NOUN
ftr-451	1175	56	,	,	PUNCT
ftr-451	1175	57	he	he	PRON
ftr-451	1175	58	or	or	CCONJ
ftr-451	1175	59	she	she	PRON
ftr-451	1175	60	may	may	AUX
ftr-451	1175	61	well	well	ADV
ftr-451	1175	62	obtain185	obtain185	VERB
ftr-451	1175	63	capital	capital	NOUN
ftr-451	1175	64	gains	gain	NOUN
ftr-451	1175	65	treatment	treatment	NOUN
ftr-451	1175	66	,	,	PUNCT
ftr-451	1175	67	although	although	SCONJ
ftr-451	1175	68	that	that	PRON
ftr-451	1175	69	seems	seem	VERB
ftr-451	1175	70	wrong	wrong	ADJ
ftr-451	1175	71	as	as	ADP
ftr-451	1175	72	a	a	DET
ftr-451	1175	73	matter	matter	NOUN
ftr-451	1175	74	of	of	ADP
ftr-451	1175	75	principle	principle	NOUN
ftr-451	1175	76	.	.	PUNCT
ftr-451	1176	1	186	186	NUM
ftr-451	1176	2	187	187	NUM
ftr-451	1176	3	it	it	PRON
ftr-451	1176	4	is	be	AUX
ftr-451	1176	5	worth	worth	ADJ
ftr-451	1176	6	repeating	repeat	VERB
ftr-451	1176	7	the	the	DET
ftr-451	1176	8	fact	fact	NOUN
ftr-451	1176	9	that	that	SCONJ
ftr-451	1176	10	the	the	DET
ftr-451	1176	11	inclusionary	inclusionary	ADJ
ftr-451	1176	12	rule	rule	NOUN
ftr-451	1176	13	is	be	AUX
ftr-451	1176	14	not	not	PART
ftr-451	1176	15	found	find	VERB
ftr-451	1176	16	in	in	ADP
ftr-451	1176	17	the	the	DET
ftr-451	1176	18	treasure	treasure	NOUN
ftr-451	1176	19	trove	trove	NOUN
ftr-451	1176	20	regulation	regulation	NOUN
ftr-451	1176	21	,	,	PUNCT
ftr-451	1176	22	regulations	regulation	NOUN
ftr-451	1176	23	section	section	NOUN
ftr-451	1176	24	1.61	1.61	NUM
ftr-451	1176	25	-	-	SYM
ftr-451	1176	26	14	14	NUM
ftr-451	1176	27	,	,	PUNCT
ftr-451	1176	28	but	but	CCONJ
ftr-451	1176	29	rather	rather	ADV
ftr-451	1176	30	in	in	ADP
ftr-451	1176	31	section	section	NOUN
ftr-451	1176	32	185	185	NUM
ftr-451	1176	33	.	.	PUNCT
ftr-451	1177	1	basis	basis	NOUN
ftr-451	1177	2	should	should	AUX
ftr-451	1177	3	be	be	AUX
ftr-451	1177	4	zero	zero	NUM
ftr-451	1177	5	for	for	ADP
ftr-451	1177	6	in	in	ADP
ftr-451	1177	7	-	-	PUNCT
ftr-451	1177	8	kind	kind	NOUN
ftr-451	1177	9	income	income	NOUN
ftr-451	1177	10	that	that	PRON
ftr-451	1177	11	is	be	AUX
ftr-451	1177	12	not	not	PART
ftr-451	1177	13	in	in	ADP
ftr-451	1177	14	fact	fact	NOUN
ftr-451	1177	15	included	include	VERB
ftr-451	1177	16	in	in	ADP
ftr-451	1177	17	gross	gross	ADJ
ftr-451	1177	18	income	income	NOUN
ftr-451	1177	19	,	,	PUNCT
ftr-451	1177	20	since	since	SCONJ
ftr-451	1177	21	the	the	DET
ftr-451	1177	22	function	function	NOUN
ftr-451	1177	23	of	of	ADP
ftr-451	1177	24	basis	basis	NOUN
ftr-451	1177	25	is	be	AUX
ftr-451	1177	26	to	to	PART
ftr-451	1177	27	prevent	prevent	VERB
ftr-451	1177	28	double	double	ADJ
ftr-451	1177	29	taxation	taxation	NOUN
ftr-451	1177	30	of	of	ADP
ftr-451	1177	31	previously	previously	ADV
ftr-451	1177	32	-	-	PUNCT
ftr-451	1177	33	taxed	tax	VERB
ftr-451	1177	34	dollars	dollar	NOUN
ftr-451	1177	35	(	(	PUNCT
ftr-451	1177	36	or	or	CCONJ
ftr-451	1177	37	tax	tax	NOUN
ftr-451	1177	38	-	-	PUNCT
ftr-451	1177	39	exempt	exempt	ADJ
ftr-451	1177	40	dollars	dollar	NOUN
ftr-451	1177	41	)	)	PUNCT
ftr-451	1177	42	.	.	PUNCT
ftr-451	1178	1	however	however	ADV
ftr-451	1178	2	,	,	PUNCT
ftr-451	1178	3	at	at	ADP
ftr-451	1178	4	one	one	NUM
ftr-451	1178	5	time	time	NOUN
ftr-451	1178	6	it	it	PRON
ftr-451	1178	7	appeared	appear	VERB
ftr-451	1178	8	that	that	DET
ftr-451	1178	9	failure	failure	NOUN
ftr-451	1178	10	to	to	PART
ftr-451	1178	11	report	report	VERB
ftr-451	1178	12	an	an	DET
ftr-451	1178	13	in	in	ADP
ftr-451	1178	14	-	-	PUNCT
ftr-451	1178	15	kind	kind	NOUN
ftr-451	1178	16	income	income	NOUN
ftr-451	1178	17	item	item	NOUN
ftr-451	1178	18	did	do	AUX
ftr-451	1178	19	not	not	PART
ftr-451	1178	20	preclude	preclude	VERB
ftr-451	1178	21	acquiring	acquire	VERB
ftr-451	1178	22	a	a	DET
ftr-451	1178	23	basis	basis	NOUN
ftr-451	1178	24	.	.	PUNCT
ftr-451	1179	1	see	see	VERB
ftr-451	1179	2	bennet	bennet	PROPN
ftr-451	1179	3	v.	v.	ADP
ftr-451	1179	4	helvering	helvere	VERB
ftr-451	1179	5	,	,	PUNCT
ftr-451	1179	6	137	137	NUM
ftr-451	1179	7	f.2d	f.2d	ADP
ftr-451	1179	8	537	537	NUM
ftr-451	1179	9	(	(	PUNCT
ftr-451	1179	10	2d	2d	NOUN
ftr-451	1179	11	cir.1943	cir.1943	NUM
ftr-451	1179	12	)	)	PUNCT
ftr-451	1179	13	(	(	PUNCT
ftr-451	1179	14	taxpayer	taxpayer	NOUN
ftr-451	1179	15	not	not	PART
ftr-451	1179	16	estopped	estopped	ADJ
ftr-451	1179	17	,	,	PUNCT
ftr-451	1179	18	by	by	ADP
ftr-451	1179	19	erroneous	erroneous	ADJ
ftr-451	1179	20	exclusion	exclusion	NOUN
ftr-451	1179	21	,	,	PUNCT
ftr-451	1179	22	from	from	ADP
ftr-451	1179	23	claiming	claim	VERB
ftr-451	1179	24	basis	basis	NOUN
ftr-451	1179	25	equal	equal	ADJ
ftr-451	1179	26	to	to	ADP
ftr-451	1179	27	value	value	NOUN
ftr-451	1179	28	when	when	SCONJ
ftr-451	1179	29	property	property	NOUN
ftr-451	1179	30	acquired	acquire	VERB
ftr-451	1179	31	)	)	PUNCT
ftr-451	1179	32	.	.	PUNCT
ftr-451	1180	1	cf	cf	NOUN
ftr-451	1180	2	.	.	PUNCT
ftr-451	1181	1	helvering	helvere	VERB
ftr-451	1181	2	v.	v.	ADP
ftr-451	1181	3	salvage	salvage	NOUN
ftr-451	1181	4	,	,	PUNCT
ftr-451	1181	5	297	297	NUM
ftr-451	1181	6	u.s	u.s	PROPN
ftr-451	1181	7	.	.	PROPN
ftr-451	1181	8	106	106	NUM
ftr-451	1181	9	(	(	PUNCT
ftr-451	1181	10	1936	1936	NUM
ftr-451	1181	11	)	)	PUNCT
ftr-451	1181	12	(	(	PUNCT
ftr-451	1181	13	assumed	assume	VERB
ftr-451	1181	14	that	that	SCONJ
ftr-451	1181	15	government	government	NOUN
ftr-451	1181	16	’s	’s	PART
ftr-451	1181	17	only	only	ADJ
ftr-451	1181	18	remedy	remedy	NOUN
ftr-451	1181	19	in	in	ADP
ftr-451	1181	20	this	this	DET
ftr-451	1181	21	type	type	NOUN
ftr-451	1181	22	of	of	ADP
ftr-451	1181	23	case	case	NOUN
ftr-451	1181	24	was	be	AUX
ftr-451	1181	25	doctrine	doctrine	NOUN
ftr-451	1181	26	of	of	ADP
ftr-451	1181	27	estoppel	estoppel	NOUN
ftr-451	1181	28	,	,	PUNCT
ftr-451	1181	29	which	which	PRON
ftr-451	1181	30	was	be	AUX
ftr-451	1181	31	not	not	PART
ftr-451	1181	32	available	available	ADJ
ftr-451	1181	33	on	on	ADP
ftr-451	1181	34	the	the	DET
ftr-451	1181	35	facts	fact	NOUN
ftr-451	1181	36	presented	present	VERB
ftr-451	1181	37	)	)	PUNCT
ftr-451	1181	38	.	.	PUNCT
ftr-451	1182	1	fortunately	fortunately	ADV
ftr-451	1182	2	,	,	PUNCT
ftr-451	1182	3	the	the	DET
ftr-451	1182	4	weight	weight	NOUN
ftr-451	1182	5	of	of	ADP
ftr-451	1182	6	authority	authority	NOUN
ftr-451	1182	7	now	now	ADV
ftr-451	1182	8	appears	appear	VERB
ftr-451	1182	9	to	to	PART
ftr-451	1182	10	favor	favor	VERB
ftr-451	1182	11	a	a	DET
ftr-451	1182	12	zero	zero	NUM
ftr-451	1182	13	-	-	PUNCT
ftr-451	1182	14	basis	basis	NOUN
ftr-451	1182	15	rule	rule	NOUN
ftr-451	1182	16	,	,	PUNCT
ftr-451	1182	17	without	without	ADP
ftr-451	1182	18	regard	regard	NOUN
ftr-451	1182	19	to	to	ADP
ftr-451	1182	20	estoppel	estoppel	NOUN
ftr-451	1182	21	.	.	PUNCT
ftr-451	1183	1	see	see	VERB
ftr-451	1183	2	charley	charley	PROPN
ftr-451	1183	3	v.	v.	ADP
ftr-451	1183	4	commissioner	commissioner	NOUN
ftr-451	1183	5	,	,	PUNCT
ftr-451	1183	6	91	91	NUM
ftr-451	1183	7	f.3d	f.3d	NUM
ftr-451	1183	8	72	72	NUM
ftr-451	1183	9	(	(	PUNCT
ftr-451	1183	10	9	9	NUM
ftr-451	1183	11	cir.1996	cir.1996	NOUN
ftr-451	1183	12	)	)	PUNCT
ftr-451	1183	13	(	(	PUNCT
ftr-451	1183	14	conversion	conversion	NOUN
ftr-451	1183	15	ofth	ofth	ADJ
ftr-451	1183	16	employer	employer	NOUN
ftr-451	1183	17	-	-	PUNCT
ftr-451	1183	18	paid	pay	VERB
ftr-451	1183	19	frequent	frequent	ADJ
ftr-451	1183	20	-	-	PUNCT
ftr-451	1183	21	flyer	flyer	NOUN
ftr-451	1183	22	credits	credit	NOUN
ftr-451	1183	23	to	to	ADP
ftr-451	1183	24	cash	cash	NOUN
ftr-451	1183	25	;	;	PUNCT
ftr-451	1183	26	the	the	DET
ftr-451	1183	27	credits	credit	NOUN
ftr-451	1183	28	were	be	AUX
ftr-451	1183	29	not	not	PART
ftr-451	1183	30	included	include	VERB
ftr-451	1183	31	as	as	ADP
ftr-451	1183	32	earned	earn	VERB
ftr-451	1183	33	)	)	PUNCT
ftr-451	1183	34	;	;	PUNCT
ftr-451	1183	35	continental	continental	PROPN
ftr-451	1183	36	oil	oil	PROPN
ftr-451	1183	37	co.	co.	PROPN
ftr-451	1183	38	v.	v.	ADP
ftr-451	1183	39	jones	jones	PROPN
ftr-451	1183	40	,	,	PUNCT
ftr-451	1183	41	177	177	NUM
ftr-451	1183	42	f.2d	f.2d	ADP
ftr-451	1183	43	508	508	NUM
ftr-451	1183	44	(	(	PUNCT
ftr-451	1183	45	10	10	NUM
ftr-451	1183	46	cir.1949	cir.1949	NUM
ftr-451	1183	47	)	)	PUNCT
ftr-451	1183	48	(	(	PUNCT
ftr-451	1183	49	no	no	DET
ftr-451	1183	50	basis	basis	NOUN
ftr-451	1183	51	from	from	ADP
ftr-451	1183	52	erroneous	erroneous	ADJ
ftr-451	1183	53	exclusion	exclusion	NOUN
ftr-451	1183	54	,	,	PUNCT
ftr-451	1183	55	even	even	ADV
ftr-451	1183	56	thoughth	thoughth	ADJ
ftr-451	1183	57	elements	element	NOUN
ftr-451	1183	58	of	of	ADP
ftr-451	1183	59	estoppel	estoppel	NOUN
ftr-451	1183	60	not	not	PART
ftr-451	1183	61	present	present	ADJ
ftr-451	1183	62	)	)	PUNCT
ftr-451	1183	63	;	;	PUNCT
ftr-451	1183	64	timken	timken	PROPN
ftr-451	1183	65	v.	v.	PROPN
ftr-451	1183	66	commissioner	commissioner	PROPN
ftr-451	1183	67	,	,	PUNCT
ftr-451	1183	68	141	141	NUM
ftr-451	1183	69	f.2d	f.2d	SYM
ftr-451	1183	70	625	625	NUM
ftr-451	1183	71	(	(	PUNCT
ftr-451	1183	72	6	6	NUM
ftr-451	1183	73	cir.1944	cir.1944	NOUN
ftr-451	1183	74	)	)	PUNCT
ftr-451	1183	75	(	(	PUNCT
ftr-451	1183	76	no	no	DET
ftr-451	1183	77	basisth	basisth	NOUN
ftr-451	1183	78	for	for	ADP
ftr-451	1183	79	unreported	unreported	ADJ
ftr-451	1183	80	in	in	ADP
ftr-451	1183	81	-	-	PUNCT
ftr-451	1183	82	kind	kind	NOUN
ftr-451	1183	83	dividend	dividend	NOUN
ftr-451	1183	84	)	)	PUNCT
ftr-451	1183	85	.	.	PUNCT
ftr-451	1184	1	cf	cf	NOUN
ftr-451	1184	2	.	.	PUNCT
ftr-451	1185	1	detroit	detroit	PROPN
ftr-451	1185	2	edison	edison	PROPN
ftr-451	1185	3	co.	co.	PROPN
ftr-451	1186	1	v.	v.	PROPN
ftr-451	1186	2	commissioner	commissioner	PROPN
ftr-451	1186	3	,	,	PUNCT
ftr-451	1186	4	319	319	NUM
ftr-451	1186	5	u.s	u.s	PROPN
ftr-451	1186	6	.	.	PROPN
ftr-451	1186	7	98	98	NUM
ftr-451	1186	8	(	(	PUNCT
ftr-451	1186	9	1943	1943	NUM
ftr-451	1186	10	)	)	PUNCT
ftr-451	1186	11	(	(	PUNCT
ftr-451	1186	12	no	no	DET
ftr-451	1186	13	basis	basis	NOUN
ftr-451	1186	14	for	for	ADP
ftr-451	1186	15	property	property	NOUN
ftr-451	1186	16	purchased	purchase	VERB
ftr-451	1186	17	with	with	ADP
ftr-451	1186	18	excluded	exclude	VERB
ftr-451	1186	19	non	non	ADJ
ftr-451	1186	20	-	-	ADJ
ftr-451	1186	21	shareholder	shareholder	ADJ
ftr-451	1186	22	contributions	contribution	NOUN
ftr-451	1186	23	to	to	ADP
ftr-451	1186	24	capital	capital	NOUN
ftr-451	1186	25	)	)	PUNCT
ftr-451	1186	26	;	;	PUNCT
ftr-451	1186	27	helvering	helvere	VERB
ftr-451	1186	28	v.	v.	ADP
ftr-451	1186	29	gowran	gowran	NOUN
ftr-451	1186	30	,	,	PUNCT
ftr-451	1186	31	302	302	NUM
ftr-451	1186	32	u.s	u.s	PROPN
ftr-451	1186	33	.	.	PROPN
ftr-451	1186	34	238	238	NUM
ftr-451	1186	35	(	(	PUNCT
ftr-451	1186	36	1937	1937	NUM
ftr-451	1186	37	)	)	PUNCT
ftr-451	1186	38	(	(	PUNCT
ftr-451	1186	39	zero	zero	NUM
ftr-451	1186	40	basis	basis	NOUN
ftr-451	1186	41	for	for	ADP
ftr-451	1186	42	non	non	ADJ
ftr-451	1186	43	-	-	ADJ
ftr-451	1186	44	taxed	tax	VERB
ftr-451	1186	45	stock	stock	NOUN
ftr-451	1186	46	dividend	dividend	NOUN
ftr-451	1186	47	)	)	PUNCT
ftr-451	1186	48	;	;	PUNCT
ftr-451	1186	49	robbins	robbins	PROPN
ftr-451	1186	50	v.	v.	ADP
ftr-451	1186	51	united	united	PROPN
ftr-451	1186	52	states	states	PROPN
ftr-451	1186	53	,	,	PUNCT
ftr-451	1186	54	21	21	NUM
ftr-451	1186	55	f.supp	f.supp	ADJ
ftr-451	1186	56	.	.	PUNCT
ftr-451	1187	1	403	403	NUM
ftr-451	1187	2	(	(	PUNCT
ftr-451	1187	3	ct.cl.1937	ct.cl.1937	X
ftr-451	1187	4	)	)	PUNCT
ftr-451	1187	5	(	(	PUNCT
ftr-451	1187	6	taxpayer	taxpayer	NOUN
ftr-451	1187	7	,	,	PUNCT
ftr-451	1187	8	who	who	PRON
ftr-451	1187	9	erroneously	erroneously	ADV
ftr-451	1187	10	excluded	exclude	VERB
ftr-451	1187	11	prior	prior	ADJ
ftr-451	1187	12	item	item	NOUN
ftr-451	1187	13	,	,	PUNCT
ftr-451	1187	14	estopped	estop	VERB
ftr-451	1187	15	from	from	ADP
ftr-451	1187	16	claiming	claim	VERB
ftr-451	1187	17	refund	refund	NOUN
ftr-451	1187	18	on	on	ADP
ftr-451	1187	19	theory	theory	NOUN
ftr-451	1187	20	that	that	SCONJ
ftr-451	1187	21	basis	basis	NOUN
ftr-451	1187	22	was	be	AUX
ftr-451	1187	23	value	value	NOUN
ftr-451	1187	24	upon	upon	SCONJ
ftr-451	1187	25	receipt	receipt	NOUN
ftr-451	1187	26	)	)	PUNCT
ftr-451	1187	27	.	.	PUNCT
ftr-451	1188	1	an	an	DET
ftr-451	1188	2	erroneous	erroneous	ADJ
ftr-451	1188	3	exclusion	exclusion	NOUN
ftr-451	1188	4	might	might	AUX
ftr-451	1188	5	also	also	ADV
ftr-451	1188	6	give	give	VERB
ftr-451	1188	7	the	the	DET
ftr-451	1188	8	irs	irs	PROPN
ftr-451	1188	9	a	a	DET
ftr-451	1188	10	remedy	remedy	NOUN
ftr-451	1188	11	under	under	ADP
ftr-451	1188	12	irc	irc	PROPN
ftr-451	1188	13	§	§	PROPN
ftr-451	1188	14	§	§	PROPN
ftr-451	1188	15	1311(a	1311(a	NUM
ftr-451	1188	16	)	)	PUNCT
ftr-451	1188	17	and	and	CCONJ
ftr-451	1188	18	1312(7	1312(7	NUM
ftr-451	1188	19	)	)	PUNCT
ftr-451	1188	20	(	(	PUNCT
ftr-451	1188	21	consisting	consist	VERB
ftr-451	1188	22	of	of	ADP
ftr-451	1188	23	inclusion	inclusion	NOUN
ftr-451	1188	24	in	in	ADP
ftr-451	1188	25	the	the	DET
ftr-451	1188	26	earlier	early	ADJ
ftr-451	1188	27	year	year	NOUN
ftr-451	1188	28	,	,	PUNCT
ftr-451	1188	29	despite	despite	SCONJ
ftr-451	1188	30	the	the	DET
ftr-451	1188	31	statute	statute	NOUN
ftr-451	1188	32	of	of	ADP
ftr-451	1188	33	limitations	limitation	NOUN
ftr-451	1188	34	,	,	PUNCT
ftr-451	1188	35	plus	plus	CCONJ
ftr-451	1188	36	interest	interest	NOUN
ftr-451	1188	37	)	)	PUNCT
ftr-451	1188	38	,	,	PUNCT
ftr-451	1188	39	but	but	CCONJ
ftr-451	1188	40	only	only	ADV
ftr-451	1188	41	if	if	SCONJ
ftr-451	1188	42	:	:	PUNCT
ftr-451	1188	43	(	(	PUNCT
ftr-451	1188	44	1	1	X
ftr-451	1188	45	)	)	PUNCT
ftr-451	1188	46	the	the	DET
ftr-451	1188	47	taxpayer	taxpayer	NOUN
ftr-451	1188	48	maintained	maintain	VERB
ftr-451	1188	49	“	"	PUNCT
ftr-451	1188	50	inconsistent	inconsistent	ADJ
ftr-451	1188	51	positions	position	NOUN
ftr-451	1188	52	,	,	PUNCT
ftr-451	1188	53	”	"	PUNCT
ftr-451	1188	54	see	see	VERB
ftr-451	1188	55	irc	irc	PROPN
ftr-451	1188	56	§	§	PROPN
ftr-451	1188	57	1311(b)(1)(b	1311(b)(1)(b	NUM
ftr-451	1188	58	)	)	PUNCT
ftr-451	1188	59	,	,	PUNCT
ftr-451	1188	60	(	(	PUNCT
ftr-451	1188	61	2	2	X
ftr-451	1188	62	)	)	PUNCT
ftr-451	1188	63	there	there	PRON
ftr-451	1188	64	is	be	VERB
ftr-451	1188	65	a	a	DET
ftr-451	1188	66	current	current	ADJ
ftr-451	1188	67	determination	determination	NOUN
ftr-451	1188	68	that	that	SCONJ
ftr-451	1188	69	basis	basis	NOUN
ftr-451	1188	70	equals	equal	VERB
ftr-451	1188	71	fair	fair	ADJ
ftr-451	1188	72	market	market	NOUN
ftr-451	1188	73	value	value	NOUN
ftr-451	1188	74	on	on	ADP
ftr-451	1188	75	receipt	receipt	NOUN
ftr-451	1188	76	,	,	PUNCT
ftr-451	1188	77	and	and	CCONJ
ftr-451	1188	78	(	(	PUNCT
ftr-451	1188	79	3	3	X
ftr-451	1188	80	)	)	PUNCT
ftr-451	1188	81	there	there	PRON
ftr-451	1188	82	was	be	VERB
ftr-451	1188	83	a	a	DET
ftr-451	1188	84	prior	prior	ADJ
ftr-451	1188	85	(	(	PUNCT
ftr-451	1188	86	erroneous	erroneous	ADJ
ftr-451	1188	87	)	)	PUNCT
ftr-451	1188	88	“	"	PUNCT
ftr-451	1188	89	determination	determination	NOUN
ftr-451	1188	90	”	"	PUNCT
ftr-451	1188	91	(	(	PUNCT
ftr-451	1188	92	tax	tax	NOUN
ftr-451	1188	93	court	court	NOUN
ftr-451	1188	94	decision	decision	NOUN
ftr-451	1188	95	or	or	CCONJ
ftr-451	1188	96	closing	closing	NOUN
ftr-451	1188	97	agreement	agreement	NOUN
ftr-451	1188	98	)	)	PUNCT
ftr-451	1188	99	in	in	ADP
ftr-451	1188	100	the	the	DET
ftr-451	1188	101	taxpayer	taxpayer	NOUN
ftr-451	1188	102	’s	’s	PART
ftr-451	1188	103	favor	favor	NOUN
ftr-451	1188	104	,	,	PUNCT
ftr-451	1188	105	see	see	VERB
ftr-451	1188	106	irc	irc	ADV
ftr-451	1188	107	§	§	PROPN
ftr-451	1188	108	1313(a	1313(a	NUM
ftr-451	1188	109	)	)	PUNCT
ftr-451	1188	110	.	.	PUNCT
ftr-451	1189	1	irc	irc	PROPN
ftr-451	1189	2	§	§	PROPN
ftr-451	1189	3	§	§	PROPN
ftr-451	1189	4	1311	1311	NUM
ftr-451	1189	5	-	-	SYM
ftr-451	1189	6	1314	1314	NUM
ftr-451	1189	7	should	should	AUX
ftr-451	1189	8	not	not	PART
ftr-451	1189	9	be	be	AUX
ftr-451	1189	10	viewed	view	VERB
ftr-451	1189	11	as	as	ADP
ftr-451	1189	12	the	the	DET
ftr-451	1189	13	exclusive	exclusive	ADJ
ftr-451	1189	14	remedy	remedy	NOUN
ftr-451	1189	15	for	for	ADP
ftr-451	1189	16	the	the	DET
ftr-451	1189	17	irs	irs	PROPN
ftr-451	1189	18	in	in	ADP
ftr-451	1189	19	erroneous	erroneous	ADJ
ftr-451	1189	20	-	-	PUNCT
ftr-451	1189	21	exclusion	exclusion	NOUN
ftr-451	1189	22	situations	situation	NOUN
ftr-451	1189	23	,	,	PUNCT
ftr-451	1189	24	since	since	SCONJ
ftr-451	1189	25	it	it	PRON
ftr-451	1189	26	is	be	AUX
ftr-451	1189	27	based	base	VERB
ftr-451	1189	28	on	on	ADP
ftr-451	1189	29	assumptions	assumption	NOUN
ftr-451	1189	30	about	about	ADP
ftr-451	1189	31	underlying	underlie	VERB
ftr-451	1189	32	“	"	PUNCT
ftr-451	1189	33	tax	tax	NOUN
ftr-451	1189	34	common	common	ADJ
ftr-451	1189	35	law	law	NOUN
ftr-451	1189	36	”	"	PUNCT
ftr-451	1189	37	that	that	PRON
ftr-451	1189	38	are	be	AUX
ftr-451	1189	39	no	no	ADV
ftr-451	1189	40	longer	long	ADV
ftr-451	1189	41	valid	valid	ADJ
ftr-451	1189	42	.	.	PUNCT
ftr-451	1190	1	186	186	NUM
ftr-451	1190	2	.	.	PUNCT
ftr-451	1191	1	it	it	PRON
ftr-451	1191	2	is	be	AUX
ftr-451	1191	3	not	not	PART
ftr-451	1191	4	clear	clear	ADJ
ftr-451	1191	5	whether	whether	SCONJ
ftr-451	1191	6	a	a	DET
ftr-451	1191	7	zero	zero	NUM
ftr-451	1191	8	basis	basis	NOUN
ftr-451	1191	9	(	(	PUNCT
ftr-451	1191	10	or	or	CCONJ
ftr-451	1191	11	lack	lack	NOUN
ftr-451	1191	12	of	of	ADP
ftr-451	1191	13	investment	investment	NOUN
ftr-451	1191	14	)	)	PUNCT
ftr-451	1191	15	precludes	preclude	VERB
ftr-451	1191	16	capital	capital	NOUN
ftr-451	1191	17	asset	asset	NOUN
ftr-451	1191	18	treatment	treatment	NOUN
ftr-451	1191	19	.	.	PUNCT
ftr-451	1192	1	cases	case	NOUN
ftr-451	1192	2	allowing	allow	VERB
ftr-451	1192	3	capital	capital	NOUN
ftr-451	1192	4	asset	asset	NOUN
ftr-451	1192	5	characterization	characterization	NOUN
ftr-451	1192	6	include	include	VERB
ftr-451	1192	7	metropolitan	metropolitan	ADJ
ftr-451	1192	8	bldg	bldg	PROPN
ftr-451	1192	9	.	.	PUNCT
ftr-451	1192	10	co.	co.	PROPN
ftr-451	1193	1	v.	v.	PROPN
ftr-451	1193	2	commissioner	commissioner	PROPN
ftr-451	1193	3	,	,	PUNCT
ftr-451	1193	4	282	282	NUM
ftr-451	1193	5	f.2d	f.2d	ADP
ftr-451	1193	6	592	592	NUM
ftr-451	1193	7	(	(	PUNCT
ftr-451	1193	8	9	9	NUM
ftr-451	1193	9	cir	cir	NOUN
ftr-451	1193	10	.	.	PUNCT
ftr-451	1193	11	1960	1960	NUM
ftr-451	1193	12	)	)	PUNCT
ftr-451	1193	13	(	(	PUNCT
ftr-451	1193	14	surrender	surrender	NOUN
ftr-451	1193	15	of	of	ADP
ftr-451	1193	16	lease	lease	NOUN
ftr-451	1193	17	)	)	PUNCT
ftr-451	1193	18	,	,	PUNCT
ftr-451	1193	19	and	and	CCONJ
ftr-451	1193	20	ofria	ofria	PROPN
ftr-451	1193	21	v.	v.	PROPN
ftr-451	1193	22	commissioner	commissioner	PROPN
ftr-451	1193	23	,	,	PUNCT
ftr-451	1193	24	77th	77th	ADJ
ftr-451	1193	25	t.c	t.c	PROPN
ftr-451	1193	26	.	.	PROPN
ftr-451	1193	27	524	524	NUM
ftr-451	1193	28	(	(	PUNCT
ftr-451	1193	29	1981	1981	NUM
ftr-451	1193	30	)	)	PUNCT
ftr-451	1193	31	(	(	PUNCT
ftr-451	1193	32	sale	sale	NOUN
ftr-451	1193	33	of	of	ADP
ftr-451	1193	34	self	self	NOUN
ftr-451	1193	35	-	-	PUNCT
ftr-451	1193	36	developed	develop	VERB
ftr-451	1193	37	know	know	NOUN
ftr-451	1193	38	-	-	PUNCT
ftr-451	1193	39	how	how	NOUN
ftr-451	1193	40	)	)	PUNCT
ftr-451	1193	41	.	.	PUNCT
ftr-451	1194	1	in	in	ADP
ftr-451	1194	2	these	these	DET
ftr-451	1194	3	cases	case	NOUN
ftr-451	1194	4	,	,	PUNCT
ftr-451	1194	5	the	the	DET
ftr-451	1194	6	taxpayer	taxpayer	NOUN
ftr-451	1194	7	can	can	AUX
ftr-451	1194	8	be	be	AUX
ftr-451	1194	9	said	say	VERB
ftr-451	1194	10	to	to	PART
ftr-451	1194	11	have	have	AUX
ftr-451	1194	12	made	make	VERB
ftr-451	1194	13	an	an	DET
ftr-451	1194	14	investment	investment	NOUN
ftr-451	1194	15	that	that	PRON
ftr-451	1194	16	did	do	AUX
ftr-451	1194	17	not	not	PART
ftr-451	1194	18	happen	happen	VERB
ftr-451	1194	19	to	to	PART
ftr-451	1194	20	be	be	AUX
ftr-451	1194	21	capitalized	capitalize	VERB
ftr-451	1194	22	.	.	PUNCT
ftr-451	1195	1	other	other	ADJ
ftr-451	1195	2	cases	case	NOUN
ftr-451	1195	3	have	have	AUX
ftr-451	1195	4	denied	deny	VERB
ftr-451	1195	5	capital	capital	NOUN
ftr-451	1195	6	asset	asset	NOUN
ftr-451	1195	7	treatment	treatment	NOUN
ftr-451	1195	8	:	:	PUNCT
ftr-451	1195	9	commissioner	commissioner	NOUN
ftr-451	1195	10	v.	v.	ADP
ftr-451	1195	11	gillette	gillette	PROPN
ftr-451	1195	12	motor	motor	PROPN
ftr-451	1195	13	transp	transp	PROPN
ftr-451	1195	14	.	.	PROPN
ftr-451	1195	15	,	,	PUNCT
ftr-451	1195	16	inc	inc	PROPN
ftr-451	1195	17	.	.	PROPN
ftr-451	1195	18	,	,	PUNCT
ftr-451	1195	19	364	364	NUM
ftr-451	1195	20	u.s	u.s	PROPN
ftr-451	1195	21	.	.	PROPN
ftr-451	1195	22	130	130	NUM
ftr-451	1195	23	(	(	PUNCT
ftr-451	1195	24	1960	1960	NUM
ftr-451	1195	25	)	)	PUNCT
ftr-451	1195	26	(	(	PUNCT
ftr-451	1195	27	no	no	DET
ftr-451	1195	28	separate	separate	ADJ
ftr-451	1195	29	basis	basis	NOUN
ftr-451	1195	30	in	in	ADP
ftr-451	1195	31	“	"	PUNCT
ftr-451	1195	32	temporal	temporal	ADJ
ftr-451	1195	33	slice	slice	NOUN
ftr-451	1195	34	”	"	PUNCT
ftr-451	1195	35	of	of	ADP
ftr-451	1195	36	an	an	DET
ftr-451	1195	37	asset	asset	NOUN
ftr-451	1195	38	owned	own	VERB
ftr-451	1195	39	by	by	ADP
ftr-451	1195	40	the	the	DET
ftr-451	1195	41	taxpayer	taxpayer	NOUN
ftr-451	1195	42	)	)	PUNCT
ftr-451	1195	43	;	;	PUNCT
ftr-451	1195	44	hort	hort	PROPN
ftr-451	1195	45	v.	v.	PROPN
ftr-451	1195	46	commissioner	commissioner	PROPN
ftr-451	1195	47	,	,	PUNCT
ftr-451	1195	48	313	313	NUM
ftr-451	1195	49	u.s	u.s	PROPN
ftr-451	1195	50	.	.	PROPN
ftr-451	1195	51	28	28	NUM
ftr-451	1195	52	(	(	PUNCT
ftr-451	1195	53	1941	1941	NUM
ftr-451	1195	54	)	)	PUNCT
ftr-451	1195	55	(	(	PUNCT
ftr-451	1195	56	same	same	ADJ
ftr-451	1195	57	)	)	PUNCT
ftr-451	1195	58	;	;	PUNCT
ftr-451	1195	59	norton	norton	PROPN
ftr-451	1195	60	v.	v.	PROPN
ftr-451	1195	61	united	united	PROPN
ftr-451	1195	62	states	states	PROPN
ftr-451	1195	63	,	,	PUNCT
ftr-451	1195	64	551	551	NUM
ftr-451	1195	65	f.2d	f.2d	SYM
ftr-451	1195	66	821	821	NUM
ftr-451	1195	67	(	(	PUNCT
ftr-451	1195	68	ct.cl.1977	ct.cl.1977	NOUN
ftr-451	1195	69	)	)	PUNCT
ftr-451	1195	70	,	,	PUNCT
ftr-451	1195	71	cert	cert	PROPN
ftr-451	1195	72	.	.	PUNCT
ftr-451	1196	1	denied	deny	VERB
ftr-451	1196	2	,	,	PUNCT
ftr-451	1196	3	434	434	NUM
ftr-451	1196	4	u.s	u.s	PROPN
ftr-451	1196	5	.	.	PROPN
ftr-451	1196	6	831	831	NUM
ftr-451	1196	7	(	(	PUNCT
ftr-451	1196	8	franchise	franchise	NOUN
ftr-451	1196	9	right	right	ADV
ftr-451	1196	10	in	in	ADP
ftr-451	1196	11	which	which	PRON
ftr-451	1196	12	taxpayer	taxpayer	NOUN
ftr-451	1196	13	had	have	VERB
ftr-451	1196	14	no	no	DET
ftr-451	1196	15	investment	investment	NOUN
ftr-451	1196	16	)	)	PUNCT
ftr-451	1196	17	;	;	PUNCT
ftr-451	1196	18	vestal	vestal	PROPN
ftr-451	1196	19	v.	v.	PROPN
ftr-451	1196	20	united	united	PROPN
ftr-451	1196	21	states	states	PROPN
ftr-451	1196	22	,	,	PUNCT
ftr-451	1196	23	498	498	NUM
ftr-451	1196	24	f.2d	f.2d	ADP
ftr-451	1196	25	487	487	NUM
ftr-451	1196	26	(	(	PUNCT
ftr-451	1196	27	8th	8th	NOUN
ftr-451	1196	28	cir.1974	cir.1974	NUM
ftr-451	1196	29	)	)	PUNCT
ftr-451	1196	30	(	(	PUNCT
ftr-451	1196	31	contingent	contingent	NOUN
ftr-451	1196	32	right	right	ADV
ftr-451	1196	33	not	not	PART
ftr-451	1196	34	previously	previously	ADV
ftr-451	1196	35	included	include	VERB
ftr-451	1196	36	in	in	ADP
ftr-451	1196	37	income	income	NOUN
ftr-451	1196	38	)	)	PUNCT
ftr-451	1196	39	;	;	PUNCT
ftr-451	1196	40	foote	foote	PROPN
ftr-451	1196	41	v.	v.	PROPN
ftr-451	1196	42	commissioner	commissioner	PROPN
ftr-451	1196	43	,	,	PUNCT
ftr-451	1196	44	81	81	NUM
ftr-451	1196	45	t.c	t.c	PROPN
ftr-451	1196	46	.	.	PROPN
ftr-451	1196	47	930	930	NUM
ftr-451	1196	48	(	(	PUNCT
ftr-451	1196	49	1983	1983	NUM
ftr-451	1196	50	)	)	PUNCT
ftr-451	1196	51	(	(	PUNCT
ftr-451	1196	52	surrender	surrender	NOUN
ftr-451	1196	53	of	of	ADP
ftr-451	1196	54	tenure	tenure	NOUN
ftr-451	1196	55	)	)	PUNCT
ftr-451	1196	56	.	.	PUNCT
ftr-451	1197	1	187	187	NUM
ftr-451	1197	2	.	.	PUNCT
ftr-451	1198	1	the	the	DET
ftr-451	1198	2	weight	weight	NOUN
ftr-451	1198	3	of	of	ADP
ftr-451	1198	4	commentary	commentary	NOUN
ftr-451	1198	5	is	be	AUX
ftr-451	1198	6	that	that	PRON
ftr-451	1198	7	significant	significant	ADJ
ftr-451	1198	8	investment	investment	NOUN
ftr-451	1198	9	by	by	ADP
ftr-451	1198	10	a	a	DET
ftr-451	1198	11	taxpayer	taxpayer	NOUN
ftr-451	1198	12	should	should	AUX
ftr-451	1198	13	be	be	AUX
ftr-451	1198	14	a	a	DET
ftr-451	1198	15	prerequisite	prerequisite	NOUN
ftr-451	1198	16	for	for	ADP
ftr-451	1198	17	capital	capital	NOUN
ftr-451	1198	18	asset	asset	NOUN
ftr-451	1198	19	treatment	treatment	NOUN
ftr-451	1198	20	.	.	PUNCT
ftr-451	1199	1	see	see	VERB
ftr-451	1199	2	jay	jay	PROPN
ftr-451	1199	3	a.	a.	NOUN
ftr-451	1199	4	soled	sole	VERB
ftr-451	1199	5	,	,	PUNCT
ftr-451	1199	6	the	the	DET
ftr-451	1199	7	sale	sale	NOUN
ftr-451	1199	8	of	of	ADP
ftr-451	1199	9	donors	donor	NOUN
ftr-451	1199	10	’	’	PART
ftr-451	1199	11	eggs	egg	NOUN
ftr-451	1199	12	:	:	PUNCT
ftr-451	1199	13	a	a	DET
ftr-451	1199	14	case	case	NOUN
ftr-451	1199	15	study	study	NOUN
ftr-451	1199	16	of	of	ADP
ftr-451	1199	17	why	why	SCONJ
ftr-451	1199	18	congress	congress	PROPN
ftr-451	1199	19	must	must	AUX
ftr-451	1199	20	modify	modify	VERB
ftr-451	1199	21	the	the	DET
ftr-451	1199	22	capital	capital	NOUN
ftr-451	1199	23	asset	asset	NOUN
ftr-451	1199	24	definition	definition	NOUN
ftr-451	1199	25	,	,	PUNCT
ftr-451	1199	26	32	32	NUM
ftr-451	1199	27	u.c	u.c	PROPN
ftr-451	1199	28	.	.	PUNCT
ftr-451	1200	1	davis	davis	PROPN
ftr-451	1200	2	l.	l.	PROPN
ftr-451	1200	3	rev	rev	PROPN
ftr-451	1200	4	.	.	PROPN
ftr-451	1200	5	919	919	NUM
ftr-451	1200	6	,	,	PUNCT
ftr-451	1200	7	960	960	NUM
ftr-451	1200	8	-	-	SYM
ftr-451	1200	9	62(1999	62(1999	NUM
ftr-451	1200	10	)	)	PUNCT
ftr-451	1200	11	;	;	PUNCT
ftr-451	1200	12	william	william	PROPN
ftr-451	1200	13	popkin	popkin	PROPN
ftr-451	1200	14	,	,	PUNCT
ftr-451	1200	15	the	the	DET
ftr-451	1200	16	deep	deep	ADJ
ftr-451	1200	17	structure	structure	NOUN
ftr-451	1200	18	of	of	ADP
ftr-451	1200	19	capital	capital	NOUN
ftr-451	1200	20	gains	gain	NOUN
ftr-451	1200	21	,	,	PUNCT
ftr-451	1200	22	33	33	NUM
ftr-451	1200	23	case	case	NOUN
ftr-451	1200	24	w.	w.	NOUN
ftr-451	1200	25	res	res	PROPN
ftr-451	1200	26	.	.	PUNCT
ftr-451	1201	1	l.	l.	PROPN
ftr-451	1201	2	rev	rev	PROPN
ftr-451	1201	3	.	.	PROPN
ftr-451	1201	4	153	153	NUM
ftr-451	1201	5	,	,	PUNCT
ftr-451	1201	6	197	197	NUM
ftr-451	1201	7	-	-	SYM
ftr-451	1201	8	198	198	NUM
ftr-451	1201	9	(	(	PUNCT
ftr-451	1201	10	1983	1983	NUM
ftr-451	1201	11	)	)	PUNCT
ftr-451	1201	12	;	;	PUNCT
ftr-451	1201	13	calvin	calvin	PROPN
ftr-451	1201	14	johnson	johnson	PROPN
ftr-451	1201	15	,	,	PUNCT
ftr-451	1201	16	seventeen	seventeen	NUM
ftr-451	1201	17	culls	cull	NOUN
ftr-451	1201	18	from	from	ADP
ftr-451	1201	19	capital	capital	NOUN
ftr-451	1201	20	gains	gain	NOUN
ftr-451	1201	21	,	,	PUNCT
ftr-451	1201	22	48	48	NUM
ftr-451	1201	23	tax	tax	NOUN
ftr-451	1201	24	notes	note	NOUN
ftr-451	1201	25	1285	1285	NUM
ftr-451	1201	26	,	,	PUNCT
ftr-451	1201	27	1288	1288	NUM
ftr-451	1201	28	(	(	PUNCT
ftr-451	1201	29	sept	sept	PROPN
ftr-451	1201	30	.	.	PROPN
ftr-451	1201	31	3	3	NUM
ftr-451	1201	32	,	,	PUNCT
ftr-451	1201	33	1990	1990	NUM
ftr-451	1201	34	)	)	PUNCT
ftr-451	1201	35	.	.	PUNCT
ftr-451	1202	1	assuming	assume	VERB
ftr-451	1202	2	a	a	DET
ftr-451	1202	3	zero	zero	NUM
ftr-451	1202	4	basis	basis	NOUN
ftr-451	1202	5	that	that	PRON
ftr-451	1202	6	results	result	VERB
ftr-451	1202	7	either	either	CCONJ
ftr-451	1202	8	from	from	ADP
ftr-451	1202	9	not	not	PART
ftr-451	1202	10	reporting	report	VERB
ftr-451	1202	11	the	the	DET
ftr-451	1202	12	in	in	ADP
ftr-451	1202	13	-	-	PUNCT
ftr-451	1202	14	kind	kind	NOUN
ftr-451	1202	15	receipt	receipt	NOUN
ftr-451	1202	16	as	as	ADP
ftr-451	1202	17	income	income	NOUN
ftr-451	1202	18	or	or	CCONJ
ftr-451	1202	19	from	from	ADP
ftr-451	1202	20	a	a	DET
ftr-451	1202	21	deferred	defer	VERB
ftr-451	1202	22	-	-	PUNCT
ftr-451	1202	23	realization	realization	NOUN
ftr-451	1202	24	-	-	PUNCT
ftr-451	1202	25	of	of	ADP
ftr-451	1202	26	-	-	PUNCT
ftr-451	1202	27	gross	gross	ADJ
ftr-451	1202	28	-	-	PUNCT
ftr-451	1202	29	income	income	NOUN
ftr-451	1202	30	rule	rule	NOUN
ftr-451	1202	31	,	,	PUNCT
ftr-451	1202	32	the	the	DET
ftr-451	1202	33	gain	gain	NOUN
ftr-451	1202	34	(	(	PUNCT
ftr-451	1202	35	at	at	ADP
ftr-451	1202	36	least	least	ADJ
ftr-451	1202	37	to	to	ADP
ftr-451	1202	38	the	the	DET
ftr-451	1202	39	extent	extent	NOUN
ftr-451	1202	40	of	of	ADP
ftr-451	1202	41	market	market	NOUN
ftr-451	1202	42	value	value	NOUN
ftr-451	1202	43	when	when	SCONJ
ftr-451	1202	44	received	receive	VERB
ftr-451	1202	45	)	)	PUNCT
ftr-451	1202	46	does	do	AUX
ftr-451	1202	47	not	not	PART
ftr-451	1202	48	reflect	reflect	VERB
ftr-451	1202	49	unrealized	unrealized	ADJ
ftr-451	1202	50	appreciation	appreciation	NOUN
ftr-451	1202	51	and	and	CCONJ
ftr-451	1202	52	therefore	therefore	ADV
ftr-451	1202	53	should	should	AUX
ftr-451	1202	54	not	not	PART
ftr-451	1202	55	obtain	obtain	VERB
ftr-451	1202	56	capital	capital	NOUN
ftr-451	1202	57	gains	gain	NOUN
ftr-451	1202	58	treatment	treatment	NOUN
ftr-451	1202	59	.	.	PUNCT
ftr-451	1203	1	cf	cf	NOUN
ftr-451	1203	2	.	.	PROPN
ftr-451	1203	3	,	,	PUNCT
ftr-451	1203	4	united	united	PROPN
ftr-451	1203	5	states	states	PROPN
ftr-451	1203	6	v.	v.	ADP
ftr-451	1203	7	skelly	skelly	PROPN
ftr-451	1203	8	oil	oil	PROPN
ftr-451	1203	9	co.	co.	PROPN
ftr-451	1203	10	,	,	PUNCT
ftr-451	1203	11	394	394	NUM
ftr-451	1203	12	u.s	u.s	PROPN
ftr-451	1203	13	.	.	PROPN
ftr-451	1203	14	678	678	NUM
ftr-451	1203	15	,	,	PUNCT
ftr-451	1203	16	683	683	NUM
ftr-451	1203	17	(	(	PUNCT
ftr-451	1203	18	1969	1969	NUM
ftr-451	1203	19	)	)	PUNCT
ftr-451	1203	20	(	(	PUNCT
ftr-451	1203	21	refund	refund	NOUN
ftr-451	1203	22	of	of	ADP
ftr-451	1203	23	partially	partially	ADV
ftr-451	1203	24	excluded	exclude	VERB
ftr-451	1203	25	income	income	NOUN
ftr-451	1203	26	is	be	AUX
ftr-451	1203	27	deductible	deductible	ADJ
ftr-451	1203	28	only	only	ADV
ftr-451	1203	29	to	to	ADP
ftr-451	1203	30	extent	extent	NOUN
ftr-451	1203	31	of	of	ADP
ftr-451	1203	32	earlier	early	ADJ
ftr-451	1203	33	inclusion	inclusion	NOUN
ftr-451	1203	34	)	)	PUNCT
ftr-451	1203	35	;	;	PUNCT
ftr-451	1203	36	haverly	haverly	ADV
ftr-451	1203	37	v.	v.	PROPN
ftr-451	1203	38	united	united	PROPN
ftr-451	1203	39	states	states	PROPN
ftr-451	1203	40	,	,	PUNCT
ftr-451	1203	41	513	513	NUM
ftr-451	1203	42	f.2d	f.2d	NUM
ftr-451	1203	43	224	224	NUM
ftr-451	1203	44	(	(	PUNCT
ftr-451	1203	45	7	7	NUM
ftr-451	1203	46	cir	cir	NOUN
ftr-451	1203	47	.	.	PUNCT
ftr-451	1203	48	1975	1975	NUM
ftr-451	1203	49	)	)	PUNCT
ftr-451	1203	50	(	(	PUNCT
ftr-451	1203	51	free	free	ADJ
ftr-451	1203	52	samples	sample	NOUN
ftr-451	1203	53	donated	donate	VERB
ftr-451	1203	54	to	to	ADP
ftr-451	1203	55	charity	charity	NOUN
ftr-451	1203	56	wereth	wereth	PROPN
ftr-451	1203	57	included	include	VERB
ftr-451	1203	58	in	in	ADP
ftr-451	1203	59	gross	gross	ADJ
ftr-451	1203	60	income	income	NOUN
ftr-451	1203	61	at	at	ADP
ftr-451	1203	62	their	their	PRON
ftr-451	1203	63	acquisition	acquisition	NOUN
ftr-451	1203	64	-	-	PUNCT
ftr-451	1203	65	date	date	NOUN
ftr-451	1203	66	value	value	NOUN
ftr-451	1203	67	)	)	PUNCT
ftr-451	1203	68	.	.	PUNCT
ftr-451	1204	1	728	728	NUM
ftr-451	1204	2	florida	florida	PROPN
ftr-451	1204	3	tax	tax	NOUN
ftr-451	1204	4	review	review	NOUN
ftr-451	1204	5	[	[	X
ftr-451	1204	6	vol	vol	NOUN
ftr-451	1204	7	.	.	PUNCT
ftr-451	1205	1	4:10	4:10	NUM
ftr-451	1205	2	1.61	1.61	NUM
ftr-451	1205	3	-	-	PUNCT
ftr-451	1205	4	1(a	1(a	NUM
ftr-451	1205	5	)	)	PUNCT
ftr-451	1205	6	,	,	PUNCT
ftr-451	1205	7	which	which	PRON
ftr-451	1205	8	states	state	VERB
ftr-451	1205	9	that	that	SCONJ
ftr-451	1205	10	in	in	ADP
ftr-451	1205	11	-	-	PUNCT
ftr-451	1205	12	kind	kind	NOUN
ftr-451	1205	13	receipts	receipt	NOUN
ftr-451	1205	14	are	be	AUX
ftr-451	1205	15	income	income	NOUN
ftr-451	1205	16	when	when	SCONJ
ftr-451	1205	17	realized	realize	VERB
ftr-451	1205	18	.	.	PUNCT
ftr-451	1206	1	the	the	DET
ftr-451	1206	2	treasury	treasury	NOUN
ftr-451	1206	3	is	be	AUX
ftr-451	1206	4	hardly	hardly	ADV
ftr-451	1206	5	going	go	VERB
ftr-451	1206	6	to	to	PART
ftr-451	1206	7	withdraw	withdraw	VERB
ftr-451	1206	8	that	that	DET
ftr-451	1206	9	regulation	regulation	NOUN
ftr-451	1206	10	.	.	PUNCT
ftr-451	1207	1	nor	nor	CCONJ
ftr-451	1207	2	should	should	AUX
ftr-451	1207	3	it	it	PRON
ftr-451	1207	4	.	.	PUNCT
ftr-451	1208	1	the	the	DET
ftr-451	1208	2	treasury	treasury	NOUN
ftr-451	1208	3	has	have	VERB
ftr-451	1208	4	to	to	PART
ftr-451	1208	5	maintain	maintain	VERB
ftr-451	1208	6	the	the	DET
ftr-451	1208	7	position	position	NOUN
ftr-451	1208	8	that	that	SCONJ
ftr-451	1208	9	a	a	DET
ftr-451	1208	10	rule	rule	NOUN
ftr-451	1208	11	is	be	AUX
ftr-451	1208	12	a	a	DET
ftr-451	1208	13	rule	rule	NOUN
ftr-451	1208	14	,	,	PUNCT
ftr-451	1208	15	and	and	CCONJ
ftr-451	1208	16	that	that	SCONJ
ftr-451	1208	17	taxpayers	taxpayer	NOUN
ftr-451	1208	18	cheat	cheat	VERB
ftr-451	1208	19	at	at	ADP
ftr-451	1208	20	their	their	PRON
ftr-451	1208	21	own	own	ADJ
ftr-451	1208	22	risk	risk	NOUN
ftr-451	1208	23	.	.	PUNCT
ftr-451	1209	1	188	188	NUM
ftr-451	1209	2	f.	f.	NOUN
ftr-451	1209	3	let	let	VERB
ftr-451	1209	4	congress	congress	PROPN
ftr-451	1209	5	do	do	VERB
ftr-451	1209	6	it	it	PRON
ftr-451	1209	7	in	in	ADP
ftr-451	1209	8	the	the	DET
ftr-451	1209	9	end	end	NOUN
ftr-451	1209	10	,	,	PUNCT
ftr-451	1209	11	the	the	DET
ftr-451	1209	12	issue	issue	NOUN
ftr-451	1209	13	of	of	ADP
ftr-451	1209	14	the	the	DET
ftr-451	1209	15	taxation	taxation	NOUN
ftr-451	1209	16	of	of	ADP
ftr-451	1209	17	record	record	NOUN
ftr-451	1209	18	-	-	PUNCT
ftr-451	1209	19	setting	set	VERB
ftr-451	1209	20	home	home	NOUN
ftr-451	1209	21	run	run	NOUN
ftr-451	1209	22	balls	ball	NOUN
ftr-451	1209	23	is	be	AUX
ftr-451	1209	24	the	the	DET
ftr-451	1209	25	perfect	perfect	ADJ
ftr-451	1209	26	setting	setting	NOUN
ftr-451	1209	27	for	for	ADP
ftr-451	1209	28	congressional	congressional	ADJ
ftr-451	1209	29	intervention	intervention	NOUN
ftr-451	1209	30	.	.	PUNCT
ftr-451	1210	1	congress	congress	PROPN
ftr-451	1210	2	could	could	AUX
ftr-451	1210	3	fulfill	fulfill	VERB
ftr-451	1210	4	its	its	PRON
ftr-451	1210	5	role	role	NOUN
ftr-451	1210	6	of	of	ADP
ftr-451	1210	7	“	"	PUNCT
ftr-451	1210	8	waving	wave	VERB
ftr-451	1210	9	the	the	DET
ftr-451	1210	10	flag	flag	NOUN
ftr-451	1210	11	”	"	PUNCT
ftr-451	1210	12	over	over	ADP
ftr-451	1210	13	symbolic	symbolic	ADJ
ftr-451	1210	14	issues	issue	NOUN
ftr-451	1210	15	(	(	PUNCT
ftr-451	1210	16	the	the	DET
ftr-451	1210	17	american	american	ADJ
ftr-451	1210	18	pastime	pastime	NOUN
ftr-451	1210	19	)	)	PUNCT
ftr-451	1210	20	and	and	CCONJ
ftr-451	1210	21	,	,	PUNCT
ftr-451	1210	22	in	in	ADP
ftr-451	1210	23	the	the	DET
ftr-451	1210	24	process	process	NOUN
ftr-451	1210	25	,	,	PUNCT
ftr-451	1210	26	finessing	finesse	VERB
ftr-451	1210	27	valuation	valuation	NOUN
ftr-451	1210	28	difficulties	difficulty	NOUN
ftr-451	1210	29	,	,	PUNCT
ftr-451	1210	30	in	in	ADP
ftr-451	1210	31	an	an	DET
ftr-451	1210	32	extremely	extremely	ADV
ftr-451	1210	33	narrow	narrow	ADJ
ftr-451	1210	34	area	area	NOUN
ftr-451	1210	35	without	without	ADP
ftr-451	1210	36	doing	do	VERB
ftr-451	1210	37	any	any	DET
ftr-451	1210	38	serious	serious	ADJ
ftr-451	1210	39	damage	damage	NOUN
ftr-451	1210	40	to	to	ADP
ftr-451	1210	41	the	the	DET
ftr-451	1210	42	tax	tax	NOUN
ftr-451	1210	43	system	system	NOUN
ftr-451	1210	44	.	.	PUNCT
ftr-451	1211	1	indeed	indeed	ADV
ftr-451	1211	2	,	,	PUNCT
ftr-451	1211	3	the	the	DET
ftr-451	1211	4	legislation	legislation	NOUN
ftr-451	1211	5	might189	might189	PROPN
ftr-451	1211	6	perform	perform	VERB
ftr-451	1211	7	a	a	DET
ftr-451	1211	8	service	service	NOUN
ftr-451	1211	9	by	by	ADP
ftr-451	1211	10	expressly	expressly	ADV
ftr-451	1211	11	denying	deny	VERB
ftr-451	1211	12	both	both	DET
ftr-451	1211	13	basis	basis	NOUN
ftr-451	1211	14	and	and	CCONJ
ftr-451	1211	15	capital	capital	NOUN
ftr-451	1211	16	gain	gain	VERB
ftr-451	1211	17	treatment	treatment	NOUN
ftr-451	1211	18	to	to	ADP
ftr-451	1211	19	windfall	windfall	NOUN
ftr-451	1211	20	property	property	NOUN
ftr-451	1211	21	not	not	PART
ftr-451	1211	22	included	include	VERB
ftr-451	1211	23	in	in	ADP
ftr-451	1211	24	gross	gross	ADJ
ftr-451	1211	25	income	income	NOUN
ftr-451	1211	26	upon	upon	SCONJ
ftr-451	1211	27	receipt	receipt	NOUN
ftr-451	1211	28	.	.	PUNCT
ftr-451	1212	1	perhaps	perhaps	ADV
ftr-451	1212	2	the	the	DET
ftr-451	1212	3	legislation	legislation	NOUN
ftr-451	1212	4	could	could	AUX
ftr-451	1212	5	give	give	VERB
ftr-451	1212	6	the	the	DET
ftr-451	1212	7	taxpayer	taxpayer	NOUN
ftr-451	1212	8	an	an	DET
ftr-451	1212	9	election	election	NOUN
ftr-451	1212	10	to	to	PART
ftr-451	1212	11	include	include	VERB
ftr-451	1212	12	the	the	DET
ftr-451	1212	13	item	item	NOUN
ftr-451	1212	14	at	at	ADP
ftr-451	1212	15	market	market	NOUN
ftr-451	1212	16	value	value	NOUN
ftr-451	1212	17	,	,	PUNCT
ftr-451	1212	18	so	so	SCONJ
ftr-451	1212	19	that	that	SCONJ
ftr-451	1212	20	subsequent	subsequent	ADJ
ftr-451	1212	21	appreciation	appreciation	NOUN
ftr-451	1212	22	would	would	AUX
ftr-451	1212	23	be	be	AUX
ftr-451	1212	24	capital	capital	NOUN
ftr-451	1212	25	gain	gain	NOUN
ftr-451	1212	26	.	.	PUNCT
ftr-451	1213	1	in	in	ADP
ftr-451	1213	2	all	all	DET
ftr-451	1213	3	seriousness	seriousness	NOUN
ftr-451	1213	4	,	,	PUNCT
ftr-451	1213	5	a	a	DET
ftr-451	1213	6	principal	principal	ADJ
ftr-451	1213	7	lesson	lesson	NOUN
ftr-451	1213	8	to	to	PART
ftr-451	1213	9	be	be	AUX
ftr-451	1213	10	derived	derive	VERB
ftr-451	1213	11	from	from	ADP
ftr-451	1213	12	the	the	DET
ftr-451	1213	13	history	history	NOUN
ftr-451	1213	14	of	of	ADP
ftr-451	1213	15	realization	realization	NOUN
ftr-451	1213	16	doctrine	doctrine	NOUN
ftr-451	1213	17	is	be	AUX
ftr-451	1213	18	that	that	SCONJ
ftr-451	1213	19	virtually	virtually	ADV
ftr-451	1213	20	every	every	DET
ftr-451	1213	21	contested	contest	VERB
ftr-451	1213	22	realization	realization	NOUN
ftr-451	1213	23	issue	issue	NOUN
ftr-451	1213	24	has	have	AUX
ftr-451	1213	25	been	be	AUX
ftr-451	1213	26	settled	settle	VERB
ftr-451	1213	27	by	by	ADP
ftr-451	1213	28	ad	ad	X
ftr-451	1213	29	hoc	hoc	X
ftr-451	1213	30	legislation	legislation	NOUN
ftr-451	1213	31	or	or	CCONJ
ftr-451	1213	32	government	government	NOUN
ftr-451	1213	33	concession	concession	NOUN
ftr-451	1213	34	.	.	PUNCT
ftr-451	1214	1	courts	court	NOUN
ftr-451	1214	2	are	be	AUX
ftr-451	1214	3	best190	best190	PROPN
ftr-451	1214	4	equipped	equip	VERB
ftr-451	1214	5	to	to	PART
ftr-451	1214	6	elaborate	elaborate	VERB
ftr-451	1214	7	rules	rule	NOUN
ftr-451	1214	8	based	base	VERB
ftr-451	1214	9	on	on	ADP
ftr-451	1214	10	clear	clear	ADJ
ftr-451	1214	11	and	and	CCONJ
ftr-451	1214	12	coherent	coherent	ADJ
ftr-451	1214	13	categories	category	NOUN
ftr-451	1214	14	,	,	PUNCT
ftr-451	1214	15	but	but	CCONJ
ftr-451	1214	16	“	"	PUNCT
ftr-451	1214	17	difficulty	difficulty	NOUN
ftr-451	1214	18	of	of	ADP
ftr-451	1214	19	valuation	valuation	NOUN
ftr-451	1214	20	”	"	PUNCT
ftr-451	1214	21	and	and	CCONJ
ftr-451	1214	22	“	"	PUNCT
ftr-451	1214	23	nonliquidity	nonliquidity	NOUN
ftr-451	1214	24	”	"	PUNCT
ftr-451	1214	25	are	be	AUX
ftr-451	1214	26	matters	matter	NOUN
ftr-451	1214	27	of	of	ADP
ftr-451	1214	28	degree	degree	NOUN
ftr-451	1214	29	,	,	PUNCT
ftr-451	1214	30	and	and	CCONJ
ftr-451	1214	31	courts	court	NOUN
ftr-451	1214	32	are	be	AUX
ftr-451	1214	33	ill	ill	ADV
ftr-451	1214	34	-	-	PUNCT
ftr-451	1214	35	equipped	equip	VERB
ftr-451	1214	36	to	to	PART
ftr-451	1214	37	sort	sort	VERB
ftr-451	1214	38	out	out	ADP
ftr-451	1214	39	cases	case	NOUN
ftr-451	1214	40	of	of	ADP
ftr-451	1214	41	this	this	DET
ftr-451	1214	42	type	type	NOUN
ftr-451	1214	43	.	.	PUNCT
ftr-451	1215	1	in	in	ADP
ftr-451	1215	2	contrast	contrast	NOUN
ftr-451	1215	3	,	,	PUNCT
ftr-451	1215	4	in	in	ADP
ftr-451	1215	5	-	-	PUNCT
ftr-451	1215	6	kind	kind	NOUN
ftr-451	1215	7	property	property	NOUN
ftr-451	1215	8	subject	subject	NOUN
ftr-451	1215	9	to	to	ADP
ftr-451	1215	10	contingencies	contingency	NOUN
ftr-451	1215	11	that	that	PRON
ftr-451	1215	12	render	render	VERB
ftr-451	1215	13	such	such	ADJ
ftr-451	1215	14	property	property	NOUN
ftr-451	1215	15	inalienable	inalienable	ADJ
ftr-451	1215	16	,	,	PUNCT
ftr-451	1215	17	incapable	incapable	ADJ
ftr-451	1215	18	of	of	ADP
ftr-451	1215	19	current	current	ADJ
ftr-451	1215	20	enjoyment	enjoyment	NOUN
ftr-451	1215	21	,	,	PUNCT
ftr-451	1215	22	or	or	CCONJ
ftr-451	1215	23	without	without	ADP
ftr-451	1215	24	any	any	DET
ftr-451	1215	25	readily	readily	ADV
ftr-451	1215	26	ascertainable	ascertainable	ADJ
ftr-451	1215	27	fair	fair	ADJ
ftr-451	1215	28	market	market	NOUN
ftr-451	1215	29	value	value	NOUN
ftr-451	1215	30	can	can	AUX
ftr-451	1215	31	be	be	AUX
ftr-451	1215	32	said	say	VERB
ftr-451	1215	33	to	to	PART
ftr-451	1215	34	fall	fall	VERB
ftr-451	1215	35	into	into	ADP
ftr-451	1215	36	a	a	DET
ftr-451	1215	37	separate	separate	ADJ
ftr-451	1215	38	and	and	CCONJ
ftr-451	1215	39	distinct	distinct	ADJ
ftr-451	1215	40	category	category	NOUN
ftr-451	1215	41	of	of	ADP
ftr-451	1215	42	nonrealized	nonrealized	ADJ
ftr-451	1215	43	income	income	NOUN
ftr-451	1215	44	.	.	PUNCT
ftr-451	1216	1	home	home	NOUN
ftr-451	1216	2	-	-	PUNCT
ftr-451	1216	3	run	run	NOUN
ftr-451	1216	4	baseballs	baseball	NOUN
ftr-451	1216	5	are	be	AUX
ftr-451	1216	6	not	not	PART
ftr-451	1216	7	contingent	contingent	ADJ
ftr-451	1216	8	property	property	NOUN
ftr-451	1216	9	,	,	PUNCT
ftr-451	1216	10	but	but	CCONJ
ftr-451	1216	11	congress	congress	PROPN
ftr-451	1216	12	,	,	PUNCT
ftr-451	1216	13	not	not	PART
ftr-451	1216	14	the	the	DET
ftr-451	1216	15	courts	court	NOUN
ftr-451	1216	16	,	,	PUNCT
ftr-451	1216	17	can	can	AUX
ftr-451	1216	18	legitimately	legitimately	ADV
ftr-451	1216	19	create	create	VERB
ftr-451	1216	20	a	a	DET
ftr-451	1216	21	separate	separate	ADJ
ftr-451	1216	22	deferral	deferral	ADJ
ftr-451	1216	23	rule	rule	NOUN
ftr-451	1216	24	for	for	ADP
ftr-451	1216	25	home	home	NOUN
ftr-451	1216	26	-	-	PUNCT
ftr-451	1216	27	run	run	NOUN
ftr-451	1216	28	balls	ball	NOUN
ftr-451	1216	29	apart	apart	ADV
ftr-451	1216	30	from	from	ADP
ftr-451	1216	31	the	the	DET
ftr-451	1216	32	current	current	ADJ
ftr-451	1216	33	-	-	PUNCT
ftr-451	1216	34	inclusion	inclusion	NOUN
ftr-451	1216	35	rule	rule	NOUN
ftr-451	1216	36	for	for	ADP
ftr-451	1216	37	(	(	PUNCT
ftr-451	1216	38	noncontingent	noncontingent	NOUN
ftr-451	1216	39	)	)	PUNCT
ftr-451	1216	40	in	in	ADP
ftr-451	1216	41	-	-	PUNCT
ftr-451	1216	42	kind	kind	NOUN
ftr-451	1216	43	windfalls	windfall	NOUN
ftr-451	1216	44	generally	generally	ADV
ftr-451	1216	45	.	.	PUNCT
ftr-451	1217	1	vi	vi	X
ftr-451	1217	2	.	.	NOUN
ftr-451	1217	3	conclusion	conclusion	NOUN
ftr-451	1217	4	so	so	ADV
ftr-451	1217	5	what	what	PRON
ftr-451	1217	6	’s	’	VERB
ftr-451	1217	7	new	new	ADJ
ftr-451	1217	8	?	?	PUNCT
ftr-451	1218	1	it	it	PRON
ftr-451	1218	2	may	may	AUX
ftr-451	1218	3	be	be	AUX
ftr-451	1218	4	somewhat	somewhat	ADV
ftr-451	1218	5	of	of	ADP
ftr-451	1218	6	a	a	DET
ftr-451	1218	7	surprise	surprise	NOUN
ftr-451	1218	8	to	to	PART
ftr-451	1218	9	find	find	VERB
ftr-451	1218	10	that	that	SCONJ
ftr-451	1218	11	the	the	DET
ftr-451	1218	12	socalled	socalle	VERB
ftr-451	1218	13	treasure	treasure	NOUN
ftr-451	1218	14	-	-	PUNCT
ftr-451	1218	15	trove	trove	NOUN
ftr-451	1218	16	regulation	regulation	NOUN
ftr-451	1218	17	,	,	PUNCT
ftr-451	1218	18	in	in	ADP
ftr-451	1218	19	the	the	DET
ftr-451	1218	20	course	course	NOUN
ftr-451	1218	21	of	of	ADP
ftr-451	1218	22	citing	cite	VERB
ftr-451	1218	23	a	a	DET
ftr-451	1218	24	certain	certain	ADJ
ftr-451	1218	25	kind	kind	NOUN
ftr-451	1218	26	of	of	ADP
ftr-451	1218	27	windfall	windfall	NOUN
ftr-451	1218	28	found	find	VERB
ftr-451	1218	29	object	object	NOUN
ftr-451	1218	30	as	as	ADP
ftr-451	1218	31	being	be	AUX
ftr-451	1218	32	an	an	DET
ftr-451	1218	33	example	example	NOUN
ftr-451	1218	34	of	of	ADP
ftr-451	1218	35	“	"	PUNCT
ftr-451	1218	36	residual	residual	ADJ
ftr-451	1218	37	”	"	PUNCT
ftr-451	1218	38	gross	gross	ADJ
ftr-451	1218	39	income	income	NOUN
ftr-451	1218	40	,	,	PUNCT
ftr-451	1218	41	actually	actually	ADV
ftr-451	1218	42	hints	hint	VERB
ftr-451	1218	43	at	at	ADP
ftr-451	1218	44	the	the	DET
ftr-451	1218	45	possibility	possibility	NOUN
ftr-451	1218	46	of	of	ADP
ftr-451	1218	47	deferred	deferred	ADJ
ftr-451	1218	48	realization	realization	NOUN
ftr-451	1218	49	.	.	PUNCT
ftr-451	1219	1	moreover	moreover	ADV
ftr-451	1219	2	,	,	PUNCT
ftr-451	1219	3	deferred	deferred	ADJ
ftr-451	1219	4	realization	realization	NOUN
ftr-451	1219	5	is	be	AUX
ftr-451	1219	6	not	not	PART
ftr-451	1219	7	wholly	wholly	ADV
ftr-451	1219	8	implausible	implausible	ADJ
ftr-451	1219	9	,	,	PUNCT
ftr-451	1219	10	since	since	SCONJ
ftr-451	1219	11	the	the	DET
ftr-451	1219	12	finder	finder	NOUN
ftr-451	1219	13	usually	usually	ADV
ftr-451	1219	14	does	do	AUX
ftr-451	1219	15	not	not	PART
ftr-451	1219	16	acquire	acquire	VERB
ftr-451	1219	17	clear	clear	ADJ
ftr-451	1219	18	title	title	NOUN
ftr-451	1219	19	,	,	PUNCT
ftr-451	1219	20	so	so	SCONJ
ftr-451	1219	21	that	that	SCONJ
ftr-451	1219	22	there	there	PRON
ftr-451	1219	23	is	be	VERB
ftr-451	1219	24	at	at	ADP
ftr-451	1219	25	least	least	ADJ
ftr-451	1219	26	a	a	DET
ftr-451	1219	27	theoretical	theoretical	ADJ
ftr-451	1219	28	possibility	possibility	NOUN
ftr-451	1219	29	of	of	ADP
ftr-451	1219	30	having	have	VERB
ftr-451	1219	31	to	to	PART
ftr-451	1219	32	return	return	VERB
ftr-451	1219	33	the	the	DET
ftr-451	1219	34	item	item	NOUN
ftr-451	1219	35	to	to	ADP
ftr-451	1219	36	a	a	DET
ftr-451	1219	37	superior	superior	ADJ
ftr-451	1219	38	claimant	claimant	NOUN
ftr-451	1219	39	.	.	PUNCT
ftr-451	1220	1	moreover	moreover	ADV
ftr-451	1220	2	,	,	PUNCT
ftr-451	1220	3	there	there	PRON
ftr-451	1220	4	is	be	VERB
ftr-451	1220	5	a	a	DET
ftr-451	1220	6	body	body	NOUN
ftr-451	1220	7	of	of	ADP
ftr-451	1220	8	“	"	PUNCT
ftr-451	1220	9	realization	realization	NOUN
ftr-451	1220	10	of	of	ADP
ftr-451	1220	11	gross	gross	ADJ
ftr-451	1220	12	income	income	NOUN
ftr-451	1220	13	”	"	PUNCT
ftr-451	1220	14	doctrine	doctrine	NOUN
ftr-451	1220	15	that	that	PRON
ftr-451	1220	16	potentially	potentially	ADV
ftr-451	1220	17	opens	open	VERB
ftr-451	1220	18	the	the	DET
ftr-451	1220	19	door	door	NOUN
ftr-451	1220	20	to	to	PART
ftr-451	1220	21	income	income	VERB
ftr-451	1220	22	deferral	deferral	ADJ
ftr-451	1220	23	.	.	PUNCT
ftr-451	1221	1	188	188	NUM
ftr-451	1221	2	.	.	PUNCT
ftr-451	1222	1	nothing	nothing	PRON
ftr-451	1222	2	written	write	VERB
ftr-451	1222	3	in	in	ADP
ftr-451	1222	4	the	the	DET
ftr-451	1222	5	pages	page	NOUN
ftr-451	1222	6	of	of	ADP
ftr-451	1222	7	this	this	DET
ftr-451	1222	8	journal	journal	NOUN
ftr-451	1222	9	will	will	AUX
ftr-451	1222	10	convince	convince	VERB
ftr-451	1222	11	a	a	DET
ftr-451	1222	12	person	person	NOUN
ftr-451	1222	13	who	who	PRON
ftr-451	1222	14	thinks	think	VERB
ftr-451	1222	15	that	that	SCONJ
ftr-451	1222	16	winning	win	VERB
ftr-451	1222	17	a	a	DET
ftr-451	1222	18	lottery	lottery	NOUN
ftr-451	1222	19	(	(	PUNCT
ftr-451	1222	20	or	or	CCONJ
ftr-451	1222	21	obtaining	obtain	VERB
ftr-451	1222	22	a	a	DET
ftr-451	1222	23	windfall	windfall	NOUN
ftr-451	1222	24	)	)	PUNCT
ftr-451	1222	25	entails	entail	VERB
ftr-451	1222	26	avoiding	avoid	VERB
ftr-451	1222	27	tax	tax	NOUN
ftr-451	1222	28	as	as	ADV
ftr-451	1222	29	well	well	ADV
ftr-451	1222	30	.	.	PUNCT
ftr-451	1223	1	189	189	NUM
ftr-451	1223	2	.	.	PUNCT
ftr-451	1223	3	accord	accord	NOUN
ftr-451	1223	4	,	,	PUNCT
ftr-451	1223	5	comment	comment	NOUN
ftr-451	1223	6	,	,	PUNCT
ftr-451	1223	7	supra	supra	PROPN
ftr-451	1223	8	note	note	NOUN
ftr-451	1223	9	181	181	NUM
ftr-451	1223	10	,	,	PUNCT
ftr-451	1223	11	at	at	ADP
ftr-451	1223	12	879	879	NUM
ftr-451	1223	13	.	.	PUNCT
ftr-451	1223	14	190	190	NUM
ftr-451	1223	15	.	.	PUNCT
ftr-451	1224	1	see	see	VERB
ftr-451	1224	2	irc	irc	PROPN
ftr-451	1224	3	§	§	PROPN
ftr-451	1224	4	§	§	PROPN
ftr-451	1224	5	83	83	NUM
ftr-451	1224	6	(	(	PUNCT
ftr-451	1224	7	restricted	restrict	VERB
ftr-451	1224	8	property	property	NOUN
ftr-451	1224	9	and	and	CCONJ
ftr-451	1224	10	compensatory	compensatory	ADJ
ftr-451	1224	11	stock	stock	NOUN
ftr-451	1224	12	options	option	NOUN
ftr-451	1224	13	)	)	PUNCT
ftr-451	1224	14	,	,	PUNCT
ftr-451	1224	15	109	109	NUM
ftr-451	1224	16	(	(	PUNCT
ftr-451	1224	17	lessee	lessee	NOUN
ftr-451	1224	18	improvements	improvement	NOUN
ftr-451	1224	19	)	)	PUNCT
ftr-451	1224	20	,	,	PUNCT
ftr-451	1224	21	305	305	NUM
ftr-451	1224	22	(	(	PUNCT
ftr-451	1224	23	stock	stock	NOUN
ftr-451	1224	24	dividends	dividend	NOUN
ftr-451	1224	25	)	)	PUNCT
ftr-451	1224	26	;	;	PUNCT
ftr-451	1224	27	regs	reg	NOUN
ftr-451	1224	28	.	.	PUNCT
ftr-451	1225	1	§	§	PROPN
ftr-451	1225	2	1.61	1.61	NUM
ftr-451	1225	3	-	-	SYM
ftr-451	1225	4	14	14	NUM
ftr-451	1225	5	(	(	PUNCT
ftr-451	1225	6	treasure	treasure	NOUN
ftr-451	1225	7	trove	trove	NOUN
ftr-451	1225	8	whose	whose	DET
ftr-451	1225	9	title	title	NOUN
ftr-451	1225	10	is	be	AUX
ftr-451	1225	11	disputed	dispute	VERB
ftr-451	1225	12	)	)	PUNCT
ftr-451	1225	13	.	.	PUNCT
ftr-451	1226	1	2000	2000	NUM
ftr-451	1226	2	]	]	PUNCT
ftr-451	1227	1	applying	apply	VERB
ftr-451	1227	2	the	the	DET
ftr-451	1227	3	“	"	PUNCT
ftr-451	1227	4	claim	claim	NOUN
ftr-451	1227	5	of	of	ADP
ftr-451	1227	6	right	right	ADJ
ftr-451	1227	7	doctrine	doctrine	NOUN
ftr-451	1227	8	”	"	PUNCT
ftr-451	1227	9	to	to	PART
ftr-451	1227	10	found	find	VERB
ftr-451	1227	11	objects	object	NOUN
ftr-451	1227	12	729	729	NUM
ftr-451	1227	13	however	however	ADV
ftr-451	1227	14	,	,	PUNCT
ftr-451	1227	15	upon	upon	SCONJ
ftr-451	1227	16	further	further	ADJ
ftr-451	1227	17	inquiry	inquiry	NOUN
ftr-451	1227	18	it	it	PRON
ftr-451	1227	19	is	be	AUX
ftr-451	1227	20	concluded	conclude	VERB
ftr-451	1227	21	that	that	SCONJ
ftr-451	1227	22	deferred	deferred	ADJ
ftr-451	1227	23	realization	realization	NOUN
ftr-451	1227	24	is	be	AUX
ftr-451	1227	25	limited	limit	VERB
ftr-451	1227	26	to	to	ADP
ftr-451	1227	27	rare	rare	ADJ
ftr-451	1227	28	and	and	CCONJ
ftr-451	1227	29	unusual	unusual	ADJ
ftr-451	1227	30	circumstances	circumstance	NOUN
ftr-451	1227	31	.	.	PUNCT
ftr-451	1228	1	although	although	SCONJ
ftr-451	1228	2	exactly	exactly	ADV
ftr-451	1228	3	what	what	DET
ftr-451	1228	4	combination	combination	NOUN
ftr-451	1228	5	of	of	ADP
ftr-451	1228	6	circumstances	circumstance	NOUN
ftr-451	1228	7	(	(	PUNCT
ftr-451	1228	8	including	include	VERB
ftr-451	1228	9	perhaps	perhaps	ADV
ftr-451	1228	10	lack	lack	NOUN
ftr-451	1228	11	of	of	ADP
ftr-451	1228	12	possession	possession	NOUN
ftr-451	1228	13	,	,	PUNCT
ftr-451	1228	14	or	or	CCONJ
ftr-451	1228	15	“	"	PUNCT
ftr-451	1228	16	dominion	dominion	NOUN
ftr-451	1228	17	and	and	CCONJ
ftr-451	1228	18	control	control	NOUN
ftr-451	1228	19	”	"	PUNCT
ftr-451	1228	20	)	)	PUNCT
ftr-451	1228	21	might	might	AUX
ftr-451	1228	22	justify	justify	VERB
ftr-451	1228	23	deferral	deferral	NOUN
ftr-451	1228	24	may	may	AUX
ftr-451	1228	25	be	be	AUX
ftr-451	1228	26	hard	hard	ADJ
ftr-451	1228	27	to	to	PART
ftr-451	1228	28	state	state	VERB
ftr-451	1228	29	with	with	ADP
ftr-451	1228	30	exactitude	exactitude	NOUN
ftr-451	1228	31	,	,	PUNCT
ftr-451	1228	32	it	it	PRON
ftr-451	1228	33	is	be	AUX
ftr-451	1228	34	clear	clear	ADJ
ftr-451	1228	35	enough	enough	ADV
ftr-451	1228	36	that	that	SCONJ
ftr-451	1228	37	windfall	windfall	NOUN
ftr-451	1228	38	found	find	VERB
ftr-451	1228	39	objects	object	NOUN
ftr-451	1228	40	should	should	AUX
ftr-451	1228	41	not	not	PART
ftr-451	1228	42	be	be	AUX
ftr-451	1228	43	held	hold	VERB
ftr-451	1228	44	to	to	PART
ftr-451	1228	45	be	be	AUX
ftr-451	1228	46	within	within	ADP
ftr-451	1228	47	any	any	DET
ftr-451	1228	48	such	such	ADJ
ftr-451	1228	49	deferred	defer	VERB
ftr-451	1228	50	-	-	PUNCT
ftr-451	1228	51	realization	realization	NOUN
ftr-451	1228	52	rule	rule	NOUN
ftr-451	1228	53	.	.	PUNCT
ftr-451	1229	1	a	a	DET
ftr-451	1229	2	better	well	ADJ
ftr-451	1229	3	approach	approach	NOUN
ftr-451	1229	4	is	be	AUX
ftr-451	1229	5	to	to	PART
ftr-451	1229	6	treat	treat	VERB
ftr-451	1229	7	the	the	DET
ftr-451	1229	8	item	item	NOUN
ftr-451	1229	9	as	as	ADP
ftr-451	1229	10	gross	gross	ADJ
ftr-451	1229	11	income	income	NOUN
ftr-451	1229	12	when	when	SCONJ
ftr-451	1229	13	acquired	acquire	VERB
ftr-451	1229	14	,	,	PUNCT
ftr-451	1229	15	taking	take	VERB
ftr-451	1229	16	into	into	ADP
ftr-451	1229	17	account	account	NOUN
ftr-451	1229	18	any	any	DET
ftr-451	1229	19	discount	discount	NOUN
ftr-451	1229	20	due	due	ADP
ftr-451	1229	21	to	to	ADP
ftr-451	1229	22	uncertainty	uncertainty	NOUN
ftr-451	1229	23	over	over	ADP
ftr-451	1229	24	title	title	NOUN
ftr-451	1229	25	,	,	PUNCT
ftr-451	1229	26	and	and	CCONJ
ftr-451	1229	27	then	then	ADV
ftr-451	1229	28	to	to	PART
ftr-451	1229	29	allow	allow	VERB
ftr-451	1229	30	,	,	PUNCT
ftr-451	1229	31	as	as	ADP
ftr-451	1229	32	a	a	DET
ftr-451	1229	33	matter	matter	NOUN
ftr-451	1229	34	of	of	ADP
ftr-451	1229	35	right	right	NOUN
ftr-451	1229	36	,	,	PUNCT
ftr-451	1229	37	a	a	DET
ftr-451	1229	38	deduction	deduction	NOUN
ftr-451	1229	39	in	in	ADP
ftr-451	1229	40	the	the	DET
ftr-451	1229	41	appropriate	appropriate	ADJ
ftr-451	1229	42	amount	amount	NOUN
ftr-451	1229	43	if	if	SCONJ
ftr-451	1229	44	and	and	CCONJ
ftr-451	1229	45	when	when	SCONJ
ftr-451	1229	46	the	the	DET
ftr-451	1229	47	item	item	NOUN
ftr-451	1229	48	is	be	AUX
ftr-451	1229	49	returned	return	VERB
ftr-451	1229	50	.	.	PUNCT
ftr-451	1230	1	the	the	DET
ftr-451	1230	2	return	return	NOUN
ftr-451	1230	3	would	would	AUX
ftr-451	1230	4	not	not	PART
ftr-451	1230	5	be191	be191	VERB
ftr-451	1230	6	a	a	DET
ftr-451	1230	7	realization	realization	NOUN
ftr-451	1230	8	event	event	NOUN
ftr-451	1230	9	to	to	ADP
ftr-451	1230	10	the	the	DET
ftr-451	1230	11	original	original	ADJ
ftr-451	1230	12	owner	owner	NOUN
ftr-451	1230	13	,	,	PUNCT
ftr-451	1230	14	but	but	CCONJ
ftr-451	1230	15	any	any	DET
ftr-451	1230	16	prior	prior	ADJ
ftr-451	1230	17	loss	loss	NOUN
ftr-451	1230	18	deduction	deduction	NOUN
ftr-451	1230	19	would	would	AUX
ftr-451	1230	20	have	have	VERB
ftr-451	1230	21	to	to	PART
ftr-451	1230	22	be	be	AUX
ftr-451	1230	23	reversed	reverse	VERB
ftr-451	1230	24	according	accord	VERB
ftr-451	1230	25	to	to	ADP
ftr-451	1230	26	the	the	DET
ftr-451	1230	27	tax	tax	NOUN
ftr-451	1230	28	benefit	benefit	NOUN
ftr-451	1230	29	rule	rule	NOUN
ftr-451	1230	30	.	.	PUNCT
ftr-451	1231	1	there	there	PRON
ftr-451	1231	2	are	be	VERB
ftr-451	1231	3	also	also	ADV
ftr-451	1231	4	lessons	lesson	NOUN
ftr-451	1231	5	here	here	ADV
ftr-451	1231	6	about	about	ADP
ftr-451	1231	7	the	the	DET
ftr-451	1231	8	appropriate	appropriate	ADJ
ftr-451	1231	9	roles	role	NOUN
ftr-451	1231	10	of	of	ADP
ftr-451	1231	11	congress	congress	PROPN
ftr-451	1231	12	,	,	PUNCT
ftr-451	1231	13	the	the	DET
ftr-451	1231	14	treasury	treasury	NOUN
ftr-451	1231	15	,	,	PUNCT
ftr-451	1231	16	the	the	DET
ftr-451	1231	17	courts	court	NOUN
ftr-451	1231	18	,	,	PUNCT
ftr-451	1231	19	and	and	CCONJ
ftr-451	1231	20	the	the	DET
ftr-451	1231	21	irs	irs	PROPN
ftr-451	1231	22	on	on	ADP
ftr-451	1231	23	the	the	DET
ftr-451	1231	24	income	income	NOUN
ftr-451	1231	25	tax	tax	NOUN
ftr-451	1231	26	stage	stage	NOUN
ftr-451	1231	27	.	.	PUNCT
ftr-451	1232	1	191	191	NUM
ftr-451	1232	2	.	.	PUNCT
ftr-451	1233	1	see	see	VERB
ftr-451	1233	2	supra	supra	ADJ
ftr-451	1233	3	text	text	NOUN
ftr-451	1233	4	accompanying	accompanying	ADJ
ftr-451	1233	5	notes	note	NOUN
ftr-451	1233	6	171	171	NUM
ftr-451	1233	7	-	-	SYM
ftr-451	1233	8	73	73	NUM
ftr-451	1233	9	.	.	PUNCT
ftr-451	1234	1	e.	e.	PROPN
ftr-451	1234	2	should	should	AUX
ftr-451	1234	3	the	the	DET
ftr-451	1234	4	regulations	regulation	NOUN
ftr-451	1234	5	be	be	AUX
ftr-451	1234	6	changed	change	VERB
ftr-451	1234	7	as	as	ADP
ftr-451	1234	8	to	to	ADP
ftr-451	1234	9	windfall	windfall	NOUN
ftr-451	1234	10	found	find	VERB
ftr-451	1234	11	objects	object	NOUN
ftr-451	1234	12	?	?	PUNCT